20130122DIRECT J.Spanos.pdf

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF ROCKY )
MOUNTAIN POWER'S ) CASE NO. PAC-E-13-02
APPLICATION FOR AN ORDER )
AUTHORIZING CHANGES IN ) Direct Testimony of John J. Spanos
DEPRECIATION RATES )
APPLICABLE TO ELECTRIC )
PROPERTY )
ROCKY MOUNTAIN POWER
CASE NO. PAC-E-13-02
January 2013
1 Q. Please state your name and address.
2 A. My name is John J. Spanos. My business address is 207 Senate Avenue, Camp Hill,
3 Pennsylvania, 17011.
4 Q. Are you associated with any firm?
5 A. Yes. I am associated with the finn of Gannett Fleming, Inc.
6 Q. How long have you been associated with Gannett Fleming, Inc.?
7 A. I have been associated with the firm since college graduation in June 1986.
8 Q. What is your position with the firm?
9 A. I am a Senior Vice President.
10 Q. On whose behalf are you testifying in this case?
11 A. I am testifying on behalf of PacifiCorp d/b/a Rocky Mountain Power (the
12 "Company").
13 Qualifications
14 Q. Please state your qualifications.
15 A. Please refer to Exhibit No. 2 for my qualifications.
16 Purpose of Testimony
17 Q. What is the purpose of your testimony?
18 A. I sponsor the Depreciation Study performed for PacifiCorp attached hereto as Exhibit
19 No. 3 ("Depreciation Study"). The Depreciation Study sets forth the calculated
20 annual depreciation accrual rates by account as of December 31, 2011. Based on the
21 Depreciation Study, I recommend depreciation rates using the projected December
22 31, 2013 plant and reserve balances for approval. The proposed rates appropriately
23 reflect the rates at which PacifiCorp's assets should be depreciated over their useful
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I lives and are based on the most commonly used methods and procedures for
2 determining depreciation rates.
3 Depreciation Study
4 Q. Please define the concept of depreciation.
5 A. Depreciation refers to the loss in service value not restored by current maintenance,
6 incurred in connection with the consumption or prospective retirement of utility plant
7 in the course of service from causes which can be reasonably anticipated or
8 contemplated, against which the Company is not protected by insurance. Among the
9 causes to be given consideration are wear and tear, decay, action of the elements,
10 inadequacy, obsolescence, changes in the art, changes in demand and the
11 requirements of public authorities.
12 Q. Did you prepare the Depreciation Study filed by PacifiCorp in this proceeding?
13 A. Yes. I prepared the Depreciation Study submitted by PacifiCorp with its filing in this
14 proceeding. My report is entitled: "Depreciation Study - Calculated Annual
15 Depreciation Accruals Related to Electric Plant as of December 31, 2011." This
16 report sets forth the results of my Depreciation Study for PacifiCorp.
17 Q. In preparing the Depreciation Study, did you follow generally accepted
18 practices in the field of depreciation valuation?
19 A. Yes.
20 Q. Are the methods and procedures of this Depreciation Study consistent with past
21 practices?
22 A. The methods and procedures of this study are the same as those utilized in past
23 studies of this Company as well as others before this Commission. Depreciation rates
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I are determined based on the average service life procedure and the remaining life

2 method.

3 Q. Please describe the contents of the Depreciation Study.

4 A. The Depreciation Study is presented in three parts: Part I, Introduction, presents the

5 scope and basis for the Depreciation Study; Part II, Methods Used in Study, includes

6 descriptions of the basis of the study, the estimation of survivor curves and net

7 salvage and the calculation of annual and accrued depreciation; and Part III, Results

8 of Study, presents a description of the results, a summary of the depreciation

9 calculations, graphs and tables that relate to the service life and net salvage analyses,

10 and the detailed depreciation calculations.

11 The table on pages 111-4 through III- 19 of the Depreciation Study presents the

12 estimated survivor curve, the net salvage percent, the original cost as of December

13 31, 2011, the book depreciation reserve and the calculated annual depreciation

14 accrual and rate for each account or subaccount. The section beginning on page III-

15 20 presents the results of the retirement rate and simulated plant analyses prepared as

16 the historical bases for the service life estimates. The section beginning on page III-

17 580 presents the results of the salvage analysis. The section beginning on page III-

18 840 presents the depreciation calculations related to surviving original cost as of

19 December 31, 2011. Finally, the section in the Appendix presents the recommended

20 depreciation rates and parameters as of December 31, 2013.

21 Q. Please explain how you performed your Depreciation Study.

22 A. I used the straight line remaining life method of depreciation, with the average

23 service life procedure. The annual depreciation is based on a method of depreciation
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I accounting that seeks to distribute the unrecovered cost of fixed capital assets over

2 the estimated remaining useful life of each unit, or group of assets, in a systematic

3 and reasonable manner.

4 Q. How did you determine the recommended annual depreciation accrual rates?

5 A. I did this in two phases. In the first phase, I estimated the service life and net salvage

6 characteristics for each depreciable group, that is, each plant account or subaccount

7 identified as having similar characteristics. In the second phase, I calculated the

8 composite remaining lives and annual depreciation accrual rates based on the service

9 life and net salvage estimates determined in the first phase.

10 Q. Please describe the first phase of the Depreciation Study, in which you estimated

11 the service life and net salvage characteristics for each depreciable group.

12 A. The service life and net salvage study consisted of compiling historical data from

13 records related to PacifiCorp' s plant; analyzing these data to obtain historical trends

14 of survivor characteristics; obtaining supplementary information from management

15 and operating personnel concerning practices and plans as they relate to plant

16 operations; and interpreting the above data and the estimates used by other electric

17 utilities to form judgments of average service life and net salvage characteristics.

18 Q. What historical data did you analyze for the purpose of estimating service life

19 characteristics?

20 A. I analyzed the Company's accounting entries that record plant transactions during the

21 period 1937 through 2011, however, the earliest year of data varied by account. The

22 transactions included additions, retirements, transfers, sales, and the related balances.
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I Q. What method did you use to analyze these service life data?

2 A. I used the retirement rate method for most plant accounts. This is the most

3 appropriate method when retirement data covering a long period of time is available

4 because this method determines the average rates of retirement actually experienced

5 by the Company during the period of time covered by the Depreciation Study.

6 Q. Please describe how you used the retirement rate method to analyze

7 PacifiCorp's service life data.

8 A. I applied the retirement rate analysis to each different group of property in the study.

9 For each property group, I used the retirement rate data to form a life table which,

10 when plotted, shows an original survivor curve for that property group. Each original

11 survivor curve represents the average survivor pattern experienced by the several

12 vintage groups during the experience band studied. The survivor patterns do not

13 necessarily describe the life characteristics of the property group; therefore,

14 interpretation of the original survivor curves is required in order to use them as valid

15 considerations in estimating service life The Iowa-type survivor curves were used to

16 perform these interpretations.

17 Q. Did you use any other methods to analyze service life data?

18 A. Yes. For most distribution assets in Idaho and Utah, the Company accounting records

19 have not maintained the vintage of each transaction. Therefore, the simulated plant

20 record method was utilized to determine life characteristics.

21 Q. What is an "Iowa-type survivor curve" and how did you use such curves to

22 estimate the service life characteristics for each property group?

23 A. Iowa-type curves are a widely-used group of survivor curves that contain the range
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I of survivor characteristics usually experienced by utilities and other industrial

2 companies. The Iowa curves were developed at the Iowa State College Engineering

3 Experiment Station through an extensive process of observing and classifying the

4 ages at which various types of property used by utilities and other industrial

5 companies had been retired.

6 Iowa-type curves are used to smooth and extrapolate original survivor curves

7 determined by the retirement rate method. The Iowa curves and truncated Iowa

8 curves were used in this study to describe the forecasted rates of retirement based on

9 the observed rates of retirement and the outlook for future retirements.

10 The estimated survivor curve designations for each depreciable property

11 group indicate the average service life, the family within the Iowa system to which

12 the property group belongs, and the relative height of the mode. For example, the

13 Iowa 60-R2 indicates an average service life of 60 years; a right-moded, or R, type

14 curve (the mode occurs after average life for right-moded curves); and a relatively

15 low height, 2, for the mode (possible modes for R type curves range from 1 to 5).

16 Q. What approach did you use to estimate the lives of significant facilities

17 structures such as production plants?

18 A. I used the life span technique to estimate the lives of significant facilities for which

19 concurrent retirement of the entire facility is anticipated. In this technique, the
20 survivor characteristics of such facilities are described by the use of interim survivor

21 curves and estimated probable retirement dates.
22 The interim survivor curves describe the rate of retirement related to the

23 replacement of elements of the facility, such as, for a building, the retirements of
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I plumbing, heating, doors, windows, roofs, etc., that occurs during the life of the

2 facility. The probable retirement date provides the rate of final retirement for each

3 year of installation for the facility by truncating the interim survivor curve for each

4 installation year at its attained age at the date of probable retirement. The use of

5 interim survivor curves truncated at the date of probable retirement provides a

6 consistent method for estimating the lives of the several years of installation for a

7 particular facility inasmuch as a single concurrent retirement for all years of

8 installation will occur when it is retired.

9 Q. Has Gannett Fleming used this approach in other proceedings?

10 A. Yes, we have used the life span technique in performing depreciation studies

11 presented to and accepted by many public utility commissions across the United

12 States and Canada. This technique is currently being utilized by PacifiCorp in the

13 same manner recommended in this case.

14
Q. What are the bases for the probable retirement years that you have estimated

15 for each facility?

16 A. The bases for the probable retirement years are life spans for each facility that are

17 based on judgment, the life assessment study and incorporate consideration of the

18 age, use, size, nature of construction, management outlook and typical life spans

19 experienced and used by other electric utilities for similar facilities. Most of the life

20 spans result in probable retirement years that are many years in the future. As a

21 result, the retirements of these facilities are not yet subject to specific management

22 plans. Such plans would be premature. At the appropriate time, detailed studies of
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I the economics of rehabilitation and continued use or retirement of the structure will

2 be performed and the results incorporated in the estimation of the facility's life span.

3 Q. Did you physically observe PacifiCorp's plant and equipment as part of your

4 Depreciation Study?

5 A. Yes. I made field reviews of PacifiCorp's property as part of this study during May

6 and June 2012 to observe representative portions of plant. Field reviews are

7 conducted to become familiar with Company operations and obtain an understanding

8 of the function of the plant and information with respect to the reasons for past

9 retirements and the expected future causes of retirements. This knowledge as well as

10 information from other discussions with management was incorporated in the

11 interpretation and extrapolation of the statistical analyses.

12 Q. Please describe how you estimated net salvage percentages.

13 A. I estimated the net salvage percentages by incorporating the historical data for the

14 period 1992 through 2011 and considered estimates for other electric companies. The

15 net salvage percentages are based on a combination of statistical analyses and

16 informed judgment. The statistical analyses consider the cost of removal and gross

17 salvage ratios to the associated retirements during the 20-year period. Trends of these

18 data are also measured based on three-year moving averages and the most recent

19 five-year indications.

20 Q. Were the net salvage percentages for generation facilities based on the same

21 analyses?

22 A. Yes, for the interim analyses. The net salvage percentages for generation facilities

23 were based on two components, the interim net salvage percentage and the final net
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I salvage percentage. The interim net salvage percentage is determined based on the

2 historical indications from the period, 1992-2011, of the cost of removal and gross

3 salvage amounts as a percentage of the associated plant retired. The final net salvage

4 or dismantlement component was determined based on the assets anticipated to be

5 retired at the concurrent date of final retirement.

6 Q. Have you included a dismantlement component into the overall recovery of

7 generation facilities?

8 A. Yes. A dismantlement component has been included to the net salvage percentage for

9 steam and other production facilities. There is a separate decommissioning reserve

10 for small hydro facilities which are soon to be retired, as the dismantlement

11 component for hydro facilities in the study is zero.

12 Q. Can you explain how the dismantlement component is included in the

13 Depreciation Study?

14 A. Yes. The dismantlement component is part of the overall net salvage for each

15 location within the production assets. Based on studies for other utilities and the cost

16 estimates of PacifiCorp, it was determined that the dismantlement or

17 decommissioning costs for steam production facilities is best calculated on a $/KW

18 factor based on surviving plant at final retirement. These amounts at a location basis

19 are added to the interim net salvage percentage of the assets anticipated to be retired

20 on an interim basis to produce the weighted net salvage percentage for each location.

21 The detailed calculation for each location is set forth on pages 111-582 through iii-

22 587 of Exhibit No. 3.
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I Q. Please describe the second phase of the process that you used in the
2
3
4 A.
5
6
7
8 Q.
9 A.
10
Depreciation Study in which you calculated composite remaining lives and
annual depreciation accrual rates.
After I estimated the service life and net salvage characteristics for each depreciable
property group, I calculated the annual depreciation accrual rates for each group,
using the straight line remaining life method, and using remaining lives weighted
consistent with the average service life procedure.
Please describe the straight line remaining life method of depreciation.
The straight line remaining life method of depreciation allocates the original cost of
the property, less accumulated depreciation, less future net salvage, in equal amounts
11 to each year of remaining service life.
12 Q. Please use an example to illustrate how the annual depreciation accrual rate for
13 a particular group of property is presented in your Depreciation Study.
14 A. I will use Account 353, Station Equipment, as an example because it is one of the
15 largest depreciable mass accounts and represents approximately eight percent of
16 depreciable plant.
17 The retirement rate method was used to analyze the survivor characteristics of
18 this property group. Aged plant accounting data was compiled from 1924 through
19 2011 and analyzed in periods that best represent the overall service life of this
20 property. The life tables for the 1924-2011 and 1982-2011 experience bands are
21 presented on pages Ill-i 12 through 111-117 of the report. The life table displays the
22 retirement and surviving ratios of the aged plant data exposed to retirement by age
23 interval. For example, page 111-112 shows $1,782,441 retired at age 0.5 with
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1 $1,633,945,595 exposed to retirement. Consequently, the retirement ratio is 0.0011

2 and the surviving ratio is 0.9989. These life tables, or original survivor curves, are

3 plotted along with the estimated smooth survivor curve, the 57-SO on page Ill-ill.

4 The net salvage percent is presented on pages III-624and 111-625. The

5 percentage is based on the result of annual gross salvage minus the cost to remove

6 plant assets as compared to the original cost of plant retired during the period 1992

7 through 2011. The 20-year period experienced $9,597,197 ($4,971,903 -

8 $14,569,099) in net salvage for $106,802,184 plant retired The result is negative net

9 salvage of nine percent ($9,597,197/$106,802,184). Although recent trends have

10 shown indications more negative, it was determined that based on industry ranges

11 and Company expectations, that negative five percent was the most appropriate

12 estimate.

13 My calculation of the annual depreciation related to the original cost at

14 December 31, 2011, of electric plant is presented on pages 111-1052 through 111-1054.

15 The calculation is based on the 57-SO survivor curve, five percent negative net

16 salvage, the attained age, and the allocated book reserve. The tabulation sets forth the

17 installation year, the original cost, calculated accrued depreciation, allocated book

18 reserve, future accruals, remaining life and annual accrual. These totals are brought

19 forward to the table on page 111-15.
20 Conclusion

21 Q. Was the Depreciation Study filed by PacifiCorp in this proceeding prepared by

22 you or under your direction and control?

23 A. Yes.
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I Q. Can you summarize the results of your Depreciation Study?
2 A. Yes. The depreciation rates as of December 31, 2011 appropriately reflect the rates at
3 which the values of PacifiCorp's assets have been consumed over their useful lives to
4 date. These rates are based on the most commonly used methods and procedures for
5 determining depreciation rates. The life and salvage parameters are based on widely
6 used techniques and the depreciation rates are based on the average service life
7 procedure and remaining life method Therefore, the depreciation rates set forth on
8 pages 111-4 through 111-19 of Exhibit No. 3 represent the calculated rates as of
9 December 3l,2011.
10 Q. Does your Depreciation Study recommend new depreciation rates based on
11 December 31, 2013 plant and reserve balances?
12 A. Yes. The depreciation accrual rates set forth in the Appendix to Exhibit No. 3
13 represent the rates most applicable in this proceeding. These rates utilize all the same
14 methods and procedures as described in the Depreciation Study, but apply the
15 parameters to the projected December 31, 2013 plant and reserve balances. The
16 projected plant balance as of December 31, 2013 and the bring forward of the book
17 reserve from December 31, 2011 to December 31, 2013 properly established the
18 most reasonable rate base when the rates will go into effect. Thus, the rates in the
19 Appendix are the recommended depreciation accrual rates.
20 Q. Does this conclude your direct testimony?
21 A. Yes.
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Case No. PAC-E-13-02
Exhibit No. 2
Witness: John J. Spanos
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of John J. Spanos
Witness Qualifications
January 2013
Rocky Mountain Power
Exhibit No. 2 Page 1 of 12
Case No. PAC-E-13-02
Witness: John J. Spanos
1 Q. Please state your name.
2 A. My name is John J. Spanos.
3 Q. What is your educational background?
4 A I have Bachelor of Science degrees in Industrial Management and Mathematics
5 from Carnegie-Mellon University and a Master of Business Administration from
6 York College
7 Q. Do you belong to any professional societies?
8 A. Yes. I am a member and current President of the Society of Depreciation
9 Professionals and a member of the American Gas Association/Edison Electric
10 Institute Industry Accounting Committee.
11 Q. Do you hold any special certification as a depreciation expert?
12 A. Yes. The Society of Depreciation Professionals has established national standards
13 for depreciation professionals. The Society administers an examination to become
14 certified in this field. I passed the certification exam in September 1997 and was
15 recertified in August 2003 and February 2008.
16 Q. Please outline your experience in the field of depreciation.
17 A. In June, 1986, I was employed by Gannett Fleming Valuation and Rate
18 Consultants, Inc. as a Depreciation Analyst. During the period from June 1986
19 through December 1995, I helped prepare numerous depreciation and original
20 cost studies for utility companies in various industries. I helped perform
21 depreciation studies for the following telephone companies: United Telephone of
22 Pennsylvania, United Telephone of New Jersey, and Anchorage Telephone
23 Utility. I helped perform depreciation studies for the following companies in the
Rocky Mountain Power
Exhibit No. 2 Page 2 of 12
Case No. PAC-E-1 3-02
Witness: John J. Spanos
railroad industry: Union Pacific Railroad, Burlington Northern Railroad, and

2 Wisconsin Central Transportation Corporation.

3 I helped perform depreciation studies for the following organizations in

4 the electric utility industry: Chugach Electric Association, The Cincinnati Gas and

5 Electric Company ("CG&E"), The Union Light, Heat and Power Company

6 ("ULH&P"), Northwest Territories Power Corporation, and the City of Calgary -

7 Electric System.

8 I helped perform depreciation studies for the following pipeline

9 companies TransCanada Pipelines Limited, Trans Mountain Pipe Line Company

10 Ltd., Interprovincial Pipe Line Inc., Nova Gas Transmission Limited and

11 Lakehead Pipeline Company.

12 I helped perform depreciation studies for the following gas utility

13 companies: Columbia Gas of Pennsylvania, Columbia Gas of Maryland, The

14 Peoples Natural Gas Company, T. W. Phillips Gas & Oil Company, CG&E,

15 ULH&P, Lawrenceburg Gas Company and Penn Fuel Gas, Inc.

16 I helped perform depreciation studies for the following water utility

17 companies: Indiana-American Water Company, Consumers Pennsylvania Water

18 Company and The York Water Company; and depreciation and original cost

19 studies for Philadelphia Suburban Water Company and Pennsylvania-American

20 Water Company.

21 In each of the above studies, I assembled and analyzed historical and

22 simulated data, performed field reviews, developed preliminary estimates of

23 service life and net salvage, calculated annual depreciation, and prepared reports
Rocky Mountain Power
Exhibit No 2 Page 3 of 12
Case No. PAC-E-13-02
Witness: John J. Spanos

1 for submission to state public utility commissions or federal regulatory agencies. I

2 performed these studies under the general direction of William M. Stout, P.E.

3 In January, 1996, I was assigned to the position of Supervisor of

4 Depreciation Studies. In July, 1999, I was promoted to the position of Manager,

5 Depreciation and Valuation Studies. In December, 2000, I was promoted to the

6 position as Vice-President of Gannett Fleming Valuation and Rate Consultants,

7 Inc. and in April 2012, I was promoted to my present position as Senior Vice

8 President of the Valuation and Rate Division of Gannett Fleming Inc. In my

9 current position I am responsible for conducting all depreciation, valuation and

10 original cost studies, including the preparation of final exhibits and responses to

11 data requests for submission to the appropriate regulatory bodies.

12 Since January 1996, I have conducted depreciation studies similar to those

13 previously listed, including assignments for Pennsylvania-American Water

14 Company; Aqua Pennsylvania; Kentucky-American Water Company; Virginia-

15 American Water Company; Indiana-American Water Company; Hampton Water

16 Works Company; Omaha Public Power District; Enbridge Pipe Line Company;

17 Inc.; Columbia Gas of Virginia, Inc.; Virginia Natural Gas Company; National

18 Fuel Gas Distribution Corporation - New York and Pennsylvania Divisions; The
19 City of Bethlehem - Bureau of Water; The City of Coatesville Authority; The City
20 of Lancaster - Bureau of Water; Peoples Energy Corporation; The York Water

21 Company; Public Service Company of Colorado; Enbridge Pipelines; Enbridge
22 Gas Distribution, Inc.; Reliant Energy-HLP; Massachusetts-American Water

23 Company; St. Louis County Water Company; Missouri-American Water
Rocky Mountain Power
Exhibit No. 2 Page 4 of 12
Case No. PAC-E-1 3-02
Witness: John J. Spanos

1 Company; Chugach Electric Association; Alliant Energy; Oklahoma Gas &

2 Electric Company; Nevada Power Company; Dominion Virginia Power; NUT -

3 Virginia Gas Companies; Pacific Gas & Electric Company, PSI Energy, NUI -

4 Elizabethtown Gas Company; Cinergy Corporation - CG&E; Cinergy Corporation

5 - ULH&P; Columbia Gas of Kentucky; South Carolina Electric & Gas Company;

6 Idaho Power Company; El Paso Electric Company; Central Hudson Gas &

7 Electric; Centennial Pipeline Company; CenterPoint Energy-Arkansas;

8 CenterPoint Energy - Oklahoma; CenterPoint Energy - Entex; CenterPoint

9 Energy - Louisiana; NSTAR - Boston Edison Company; Westar Energy, Inc.;

10 United Water Pennsylvania; PPL Electric Utilities; PPL Gas Utilities; Wisconsin

11 Power & Light Company; TransAlaska Pipeline; Avista Corporation; Northwest

12 Natural Gas; Allegheny Energy Supply, Inc.; Public Service Company of North

13 Carolina; South Jersey Gas Company; Duquesne Light Company; MidAmerican

14 Energy Company; Laclede Gas; Duke Energy Company; E.ON U.S. Services

15 Inc.; Elkton Gas Services; Anchorage Water and Wastewater Utility; Kansas City

16 Power and Light; Duke Energy North Carolina; Duke Energy South Carolina;

17 Duke Energy Ohio Gas; Duke Energy Kentucky; Duke Energy Indiana; Northern

18 Indiana Public Service Company; Tennessee-American Water Company;
19 Columbia Gas of Maryland; Bonneville Power Administration; NSTAR Electric
20 and Gas Company; EPCOR Distribution, Inc.; B. C. Gas Utility, Ltd; Entergy

21 Arkansas; Entergy Texas; Entergy Mississippi; Entergy Louisiana, Entergy Gulf
22 States Louisiana, the Borough of Hanover, Madison Gas and Electric, Atlantic

23 City Electric and Greater Missouri Operations. My additional duties include
Rocky Mountain Power
Exhibit No. 2 Page 5 of 12
Case No. PAC-E-1 3-02
Witness: John J. Spanos

1 determining final life and salvage estimates, conducting field reviews, presenting

2 recommended depreciation rates to management for its consideration and

3 supporting such rates before regulatory bodies.
4 Q. Have you submitted testimony to any state utility commission on the subject

5 of utility plant depreciation?
6 A. Yes. I have submitted testimony to the Pennsylvania Public Utility Commission;

7 the Commonwealth of Kentucky Public Service Commission; the Public Utilities

8 Commission of Ohio; the Nevada Public Utility Commission; the Public Utilities

9 Board of New Jersey; the Missouri Public Service Commission; the

10 Massachusetts Department of Telecommunications and Energy; the Alberta

11 Energy & Utility Board; the Idaho Public Utility Commission; the Louisiana

12 Public Service Commission; the State Corporation Commission of Kansas; the

13 Oklahoma Corporate Commission; the Public Service Commission of South

14 Carolina; the Railroad Commission of Texas - Gas Services Division; the New

15 York Public Service Commission; the Illinois Commerce Commission; the

16 Indiana Utility Regulatory Commission; the California Public Utilities

17 Commission; the Federal Energy Regulatory Commission ("FERC"); the

18 Arkansas Public Service Commission; the Public Utility Commission of Texas;

19 the Maryland Public Service Commission; the Washington Utilities and

20 Transportation Commission; the Tennessee Regulatory Commission; the District

21 of Columbia Public Service Commission; the Mississippi Public Service

22 Commission; the Regulatory Commission of Alaska; Delaware Public Service

23 Commission; Virginia State Corporation Commission; Colorado Public Utility
Rocky Mountain Power
Exhibit No. 2 Page 6 of 12
Case No. PAC-E-1 3-02
Witness: John J. Spanos
1 Commission; Oregon Public Utility Commission; Wisconsin Public Service
2 Commission; and the North Carolina Utilities Commission. The list of cases in
3 which I have submitted testimony is attached to this exhibit.
4 Q. Have you had any additional education relating to utility plant depreciation?
5 A. Yes. I have completed the following courses conducted by Depreciation
6 Programs, Inc "Techniques of Life Analysis," "Techniques of Salvage and
7 Depreciation Analysis," "Forecasting Life and Salvage," "Modeling and Life
8 Analysis Using Simulation," and "Managing a Depreciation Study." I have also
9 completed the "Introduction to Public Utility Accounting" program conducted by
10 the American Gas Association.
11 Q. Does this conclude your qualification statement?
12 A Yes
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY
Year Jurisdiction Docket No. Client/Utility Subject
1. 1998 Pa. PUC R-00984375 City of Bethlehem-Bureau of Water Original Cost and
Depreciation
2. 1998 Pa. PUC R-00984567 City of Lancaster Original Cost and
Depreciation
3. 1999 Pa. PUC R-00994605 The York Water Company Depreciation
4. 2000 D.T.&E. DTE 00-105 Massachusetts-American Water Company Depreciation
5. 2001 Pa. PUC R-00016114 City of Lancaster Original Cost and
Depreciation
6. 2001 Pa. PUC R-00016236 The York Water Company Depreciation
7. 2001 Pa. PUC R-00016339 Pennsylvania-American Water Company Depreciation
8. 2001 PUC of Ohio 01-1228-GA-AIR Cinergy Corp. - Cincinnati Gas
and Electric Company Depreciation
9. 2001 Ky. PSC 2001-092 Cinergy Corp. - Union Light, Heat
and Power Company Depreciation
10. 2002 Pa. PUC R-00016750 Philadelphia Suburban Water Co. Depreciation
11. 2002 Ky. PSC 2002-00145 Columbia Gas of Kentucky Depreciation
12. 2002 NJ BPU GR02040245 NUI Corporation/Elizabethtown Gas Co. Depreciation
13. 2002 Id. PUC IPC-E-03-7 Idaho Power Company Depreciation
14. 2003 Pa. PUC R-0027975 The York Water Company Depreciation
15. 2003 Ind. URC Cause 42359 Cinergy Corp. - PSI Energy, Inc. Depreciation
16. 2003 Pa. PUC R-00038304 Pennsylvania-American Water Co. Depreciation
17. 2003 Mo. PSC WR-2003-0500 Missouri-American Water Co. Depreciation
18. 2003 FERC ER-03-1274-000 NSTAR - Boston Edison Company Depreciation
19. 2003 NJ BPU BPU 03080683 South Jersey Gas Company Depreciation
20. 2003 Nv. PUC Doc. 03-10001 Nevada Power Company Depreciation
21. 2003 La. PSC U-27676 CenterPoint Energy - Arkla Depreciation
22. 2003 Pa. PUC R-00038805 Pennsylvania Suburban Water Co. Depreciation
23 2004 Alberta Energy 1306821 EPCOR Distribution, Inc Depreciation
& Util. Board 0 0 -o
Subject
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Accounting
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
M . x
0) 9 CD 0) ,CD z
C- o . o• ')o :TO c
>0) 0) • CD
06 U) PS.) I'..) -
Year Jurisdiction Docket No.
24. 2004 Pa. PUC R-00038168
25. 2004 Pa. PUC R-00049255
26. 2004 Pa. PUC R-00049165
27. 2004 Ok. Corp.Cm. PUD 200400187
28. 2004 Oh. PUC 04-680-El-AIR
29. 2004 RR Comm of Tx. GUD#
30. 2004 NY PUC 04-G-1047
31. 2004 Ark. PSC 04-121-U
32. 2005 Ill. Comm Cm 05-
33. 2005 Iii. Comm. Cm. 05-
34. 2005 Ky. PSC 2005-00042
35. 2005 Ill. Comm Cm. 05-0308
36. 2005 Mo. PSC GR-2005
37. 2005 Ks. Corp.Cm. 05-WSEE-981-RTS
38. 2005 RR Comm ofTx GUD#
39. 2005 FERC
40. 2005 Ok. Corp.Cm. PUD 200500151
41. 2005 Ma. Dept Telcom DTE 05-85
42. 2005 NY PUC 05-E-0934/05-G-0935
43. 2005 AK Reg Cm U-04-102
44. 2005 Ca. PUC A.05-12-002
45. 2006 Pa. PUC R-00051030
46. 2006 Pa. PUC R-00051178
47. 2006 NC Util Cm.
48. 2006 Pa. PUC R-00051167
49. 2006 Pa. PUC
50. 2006 Pa. PUC R-00061322
Client/Utility
National Fuel Gas Distribution Corp. (Pa.)
PPL Electric Utilities
The York Water Company
CenterPoint Energy - Arkia
Cinergy Corp. - Cincinnati Gas
and Electric Company
CenterPoint Energy - Entex
Gas Svcs. Div.
National Fuel Gas Distribution Corp. (NY)
CenterPoint Energy - Arkia
North Shore Gas Company
Peoples Gas Light and Coke Company
Union Light Heat & Power
MidAmerican Energy Company
Laclede Gas Company
We star Energy
CenterPoint Energy - Entex
Gas Svcs Div.
Cinergy Corporation
Oklahoma Gas and Electric Co.
NSTAR
& Energy
Central Hudson Gas & Electric Co.
Chugach Electric Association
Pacific Gas & Electric
Aqua Pennsylvania, Inc.
T.W. Phillips Gas and Oil Co.
Pub. Service Co. of North Carolina
City of Lancaster
Duquesne Light Company
The York Water Company
Year Jurisdiction Docket No. Client/Utility Subject
51. 2006 Pa. PUC R-00051298 PPL Gas Utilities Depreciation
52. 2006 PUC of Tx. 32093 CenterPoint Energy - Houston Electric Depreciation
53. 2006 PSC of SC Duke Energy Kentucky Depreciation
SCANA Depreciation
54. 2006 Ak. Reg Cm U-06-6 Municipal Light and Power Depreciation
55. 2006 De. PSC Delmarva Power and Light Depreciation
56. 2006 In. URC 1URC43081 Indiana American Water Co. Depreciation
57. 2006 Ak. Reg Cm U-06-134 Chugach Electric Association Depreciation
58. 2006 Mo PSC WR-2007-0216 Missouri American Water Company Depreciation
59. 2006 FERC 1S05-82, et.al TransAlaska Pipeline Depreciation
60. 2006 Pa PUC R-00061493 National Fuel Gas Distribution Corp. (PA) Depreciation
61. 2007 NC Util Cm E-7 Duke Energy Carolinas, LLC Depreciation
62. 2007 Oh PSC 08-709-EL-AIR Duke Energy Ohio Gas Depreciation
63. 2007 Pa PUC R-00072155 PPL Electric Utilities Corp. Depreciation
64. 2007 Ky PSC 2007-00143 Kentucky American Water Company Depreciation
65. 2007 Pa PUC R-00072229 Pennsylvania American Water Co. Depreciation
66. 2007 Ky PSC 2007-00008 NiSource - Columbia Gas of Kentucky Depreciation
67. 2007 NY PSC 07-G-0141 National Fuel Gas Distribution Corp. (NY) Depreciation
68. 2008 AK PSC U-08-004 Anchorage Water & Wastewater Utility Depreciation
69. 2008 TN Reg Ath 08-00039 Tennessee American Water Company Depreciation
70. 2008 DE PSC 08-96 Artesian Water Company Depreciation
71. 2008 PA PUC R-2008-2023067 The York Water Company Depreciation
72. 2008 KS CC 08-WSEE1-RTS Westar Energy Depreciation
73. 2008 IN URC 43526 Northern Indiana Public Service Co. Depreciation
74. 2008 IN URC 43501 Duke Energy Indiana Depreciation
75. 2008 MD PSC 9159 NiSource - Columbia Gas of Maryland Depreciation
76. 2008 KY PSC 2008-000251 Kentucky Utilities Depreciation
77. 2008 KY PSC 2008-000252 Louisville Gas & Electric Depreciation
78. 2008 PA PUC 2008-2032689 Pennsylvania American Water Co. Depreciation
79. 2008 NY PSC 08-E887/08-G0888 Central Hudson Depreciation
80. 2008 WV TC VE-080416/VG-8080417 Avista Corporation Depreciation
M . x
0) 2 CD Ci) —o Ci) CD z " Zo'<
C- o . o • I) c--u C
C- OCO >0) 0)
0)1 00
0 (:' - Ci) .) P) -
Year Jurisdiction Docket No. Client/Utility Subject
81. 2009 Ii CC 09- Peoples Gas, Light and Coke Co. Depreciation
82. 2009 Ii CC 09- North Shore Gas Company Depreciation
83. 2009 DC PSC 1053 Potomac Electric Power Company Depreciation
84. 2009 KY PSC 2009-00141 NiSource - Columbia Gas of Kentucky Depreciation
85. 2009 FERC ER08-1056-002 Entergy Services Depreciation
86. 2009 PA PUC R-2009-2097323 Pennsylvania American Water Co. Depreciation
87. 2009 NC Util Cm E-7, Sub 909 Duke Energy Carolinas, LLC Depreciation
88. 2009 KY PSC 2009-00202 Duke Energy Kentucky Depreciation
89. 2009 VA St CCPUE-2009-00059 Aqua Virginia, Inc. Depreciation
90. 2009 PA PUC 2009-2132019 Aqua Pennsylvania, Inc. Depreciation
91. 2009 MS PSC 09- Entergy Mississippi Depreciation
92. 2009 AK PSC 09-084-U Entergy Arkansas Depreciation
93. 2009 TX PUC 37744 Entergy Texas Depreciation
94. 2009 TX PUC 37690 El Paso Electric Co. Depreciation
95. 2009 PA PUC R-2009-2106908 The Borough of Hanover Depreciation
96. 2009 KS Corp Cm 10-KCPE-415-RTS Kansas City Power & Light Depreciation
97. 2009 PA PUC R-2009- United Water Pennsylvania Depreciation
98. 2009 OH PUC Aqua Ohio Water Company. Depreciation
99. 2009 PSC of WI 3270-DU-103 Madison Gas & Electric Co. Depreciation
100. 2009 MO PSC WR-2010 Missouri American Water Co. Depreciation
101. 2009 AK Reg Cm. U-09-097 Chugach Electric Association Depreciation
102. 2010 IN URC Northern Indiana Public Service Co. Depreciation
103. 2010 PSC of WI 6690-DU-104 Wisconsin Public Service Corp. Depreciation
104. 2010 PA PUC R-2010-2161694 PPL Electric Utilities Corp. Depreciation
105. 2010 KY PSC 2010-00036 Kentucky American Water Co. Depreciation
106. 2010 PA PUC R-2009-2149262 Columbia Gas of Pennsylvania Depreciation
107. 2010 MO PSC GR-2010-0171 Laclede Gas Company Depreciation
108. 2010 PSC of SC 2009-489-E South Carolina Electric & Gas Co. Depreciation
109. 2010 NJ Bd of PU ER09080664 Atlantic City Electric Depreciation
110. 2010 VA St. CC PUE-2010-00001 Virginia American Water Company Depreciation
111 2010 PA PUC R-2010-2157140 The York Water Company Depreciation
M
~
c_ o r. o• 0 r-
0 CD 03
06 - CO I'.) P3 -
Year Jurisdiction Docket No. Client/Utility Subject
112. 2010 MO. PSC ER-2010-0356 Greater Missouri Operations Co. Depreciation
113. 2010 PA PUC R-2010-2167797 T. W. Phillips Gas and Oil Co. Depreciation
114. 2010 PSC SC 2009-489-E SCANA - Electric Depreciation
115. 2010 PA PUC R-2010-2201702 Peoples Natural Gas, LLC Depreciation
116. 2010 AK PSC Oklahoma Gas and Electric Co. Depreciation
117. 2010 IN URC Northern Indiana Public Serv. Co. - NIFL Depreciation
118. 2010 IN URC Northern Indiana Public Serv. Co. - Kokomo Depreciation
119. 2010 PA PUC R-2010-2166212 Pennsylvania American Water Co. - WW Depreciation
120. 2010 NC Util Cm. Aqua North Carolina, Inc. Depreciation
121. 2011 OH PUC 11-4161 -WS-AIR Ohio American Water Company Depreciation
122. 2011 MS PSC EC-123-0082-00 Entergy Mississippi Depreciation
123. 2011 CO PUC 1 1AL-387E Black Hills Colorado Depreciation
124. 2011 PA PUC R-2010-2215623 Columbia Gas of Pennsylvania Depreciation
125. 2011 IN URC 43114 IGCC 4S Duke Energy Indiana Depreciation
126. 2011 FERC IS 11-146-000 Enbridge Pipelines (Southern Lights) Depreciation
127. 2011 Il CC 11-0217 MidAmerican Energy Corporation Depreciation
128. 2011 OK CC 201100087 Oklahoma Gas & Electric Co. Depreciation
129. 2011 PA PUC 2011-2232243 Pennsylvania American Water Company Depreciation
130. 2011 FERC Carolina Gas Transmission Depreciation
131. 2012 WA UTC Avista Corporation Depreciation
132 2012 AK Reg Cm U-12-009 Chugach Electric Association Depreciation
133 2012 MA PUC DPU 12-25 Columbia Gas of Massachusetts Depreciation
134 2012 TX PUC 40094 El Paso Electric Company Depreciation
135 2012 ID PUC IPC-E-12 Idaho Power Company Depreciation
136 2012 PA PUC R-2012-2290597 PPL Electric Utilities Depreciation
137 2012 PA PUC R-2012-2311725 Hanover, Borough of - Bureau of Water Depreciation
138 2012 KY PSC 2012-00222 Louisville Gas and Electric Company Depreciation
139 2012 KY PSC 2012-00221 Kentucky Utilities Company Depreciation
140 2012 PA PUC R-2012-2285985 Peoples Natural Gas Company Depreciation
141 2012 D.C. PSC Case 1087 Potomac Electric Power Company Depreciation
142 2012 OH PSC 12-1682-EL-AIR Duke Energy Ohio (Electric) Depreciation
M x
w -o CD DI cn(D Z ,-
c... 0 N.) o• 0 D C
C... C) CD 0) rp
-D
0 -
143 2012
144 2012
145 2012
146 2012
147 2012
148 2012
149 2012
150 2012
151 2012
OH PSC
PA PUC
PA PUC
PA PUC
FERC
MO PSC
MO PSC
MO PSC
MN PUC
Year Jurisdiction Docket No. Client/Utility Subject
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
12-1685-GA-AIR Duke Energy Ohio (Gas)
R-2012- Lancaster, City of - Bureau of Water
R-2012-2310366 Lancaster, City of— Sewer Fund
R-2012- Columbia Gas of Pennsylvania
ITC Holdings
ER-2012-0174 Kansas City Power and Light
ER-2012-0174 KCPL Greater Missouri Operations Co.
GO-2012-0363 Laclede Gas Company
G007,001/D-12-533 Integrys - MN Energy Resource Group
ni
u
c.0 J)
5_Urn
0) m
06- -
(1) F'.) F') CD
Case No. PAC-E-13-02
Exhibit No. 3
Witness: John J. Spanos
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of John J. Spanos
PacifiCorp 2013 Depreciation Study
January 2013
• PACIFICORP
PORTLAND, OREGON
DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
• RELATED TO ELECTRIC PLANT
AS OF DECEMBER 31, 2011
e Gannett Fleming
I1 Valuation and Rate Division
Excellence Delivered As Promised
[]
.
PACIFICORP
Portland, Oregon
DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC PLANT
0 AS OF DECEMBER 31, 2011
GANNETT FLEMING, INC. - VALUATION AND RATE DIVISION
Harrisburg, Pennsylvania
.
Er-tiii,z i4Tii liii Ti
Excellence Delivered As Promised
January 3, 2013
PacifiCorp
825 NE Multnomah, Suite 940
Portland, OR 97232
Attention Mr. Henry E. Lay
Corporate Controller
Ladies and Gentlemen:
Pursuant to your request, we have conducted a depreciation study related to the
electric plant of PacifiCorp as of December 31, 2011. The attached report presents a is
description of the methods used in the estimation of depreciation, the summary of annual
depreciation accrual rates, the statistical support for the life and net salvage estimates and
the detailed tabulations of annual depreciation.
Respectfully submitted,
GANNETT FLEMING, INC.
L4
JOHN J. SPANOS
Sr. Vice President
Valuation and Rate Division
JJS:krm
054642.000
Gannett Feming, Inc.
Valuation andRate Division
PC. Box 67100. Harrsburg, PA 17106-7100 207 Senate Avenue Camp Hill, PA 17011-2316
t: 717.763.7211 f: 717.763.4590
www.gannettfleming.com www.gtvrd.com
.
0
CONTENTS 0
PART I. INTRODUCTION
Scope.........................................................1-2
Planof Report ....................................................1-2
Basisof Study ...................................................1-3
Depreciation................................................1-3
Service Life Estimates ........................................1-3
Net Salvage Estimates ........................................1-4
PART II. METHODS USED IN THE
ESTIMATION OF DEPRECIATION
Depreciation ..................................................... 11-2
Service Life and Net Salvage Estimation .............................. 11-2
Average Service Life ......................................... 11-2
Survivor Curves ............................................. 11-3
Iowa Type Curves ......................................... 11-3
Retirement Rate Method of Analysis ............................. 11-10
Schedules of Annual Transactions in Plant Records ............... Il-Il
. Schedule of Plant Exposed to Retirement ....................... 11-14
Original Life Table ......................................... 11-16
Smoothing the Original Survivor Curve ......................... 11-18
Simulated Plant Balance Method ................................ 11-23
Field Trips ................................................. 11-24
Service Life Considerations .................................... 11-25
Salvage Analysis ............................................ 11-31
Net Salvage Considerations .................................... 11-31
Calculation of Annual and Accrued Depreciation ........................ 11-36
Group Depreciation Procedures .................................. 11-36
Single Unit of Property ........................................ 11-37
Remaining Life Annual Accruals ................................ 11-37
Average Service Life Procedure ................................. 11-37
Amortization of General Plant ....................................... 11-38
PART III. RESULTS OF STUDY
Qualification of Results ............................................111-2
Description of Statistical Support ....................................111-2
0
.
.1
CONTENTS, cont. 0 PART Ill. RESULTS OF STUDY, cont.
Description of Depreciation Tabulations .............................. 111-3
Summary of Estimated Survivor Curves, Net Salvage Percent, Original
Cost, Book Depreciation Reserve and Calculated Annual Depreciation
Accruals Related to Electric Plant as of December 31, 2011 ........... 111-4
Service Life Statistics ............................................. 111-20
Production Plant ............................................. 111-21
Transmission Plant ........................................... 111-96
Distribution and General Plant ................................... 111-150
Oregon Property ......................................... Ill-I 51
Washington Property ...................................... 111-240
Wyoming Property ........................................ 111-318
California Property ........................................ 111-403
Utah Property ........................................... 111-486
Utah and Idaho Property ................................... 111-500
Idaho Property ........................................... 111-521
Arizona, Colorado and Montana Property ...................... 111-538
Utah Mining ............................................. 111-554
Net Salvage Statistics ............................................ 111-580
. Production Plant ............................................. 111-581
Transmission Plant ........................................... 111-619
Distribution and General Plant .................................... 111-637
Oregon Property ......................................... 111-638
Washington Property ...................................... 111-675
Wyoming Property ........................................ 111-710
California Property ........................................ 111-747
Utah Property ........................................... 111-776
Idaho Property ........................................... 111-798
Arizona, Colorado and Montana Property ...................... 111-816
UtahMining ............................................. 111-824
Depreciation Calculations .......................................... 111-840
Production Plant .............................................. 111-841
Transmission Plant ........................................... .111-1045
Distribution and General Plant ................................... Ill-I 067
Oregon Property ......................................... Ill-I 068
Washington Property ...................................... 111-1106
Wyoming Property ......................................... 111-1139
California Property ......................................... 111-1178
Utah Property ........................................... 111-1213
Idaho Property ........................................... 111-1243
Arizona, Colorado and Montana Property ...................... 111-1269
Utah Mining ............................................. Ill-I 275
mirm
.
.
0
PART I. INTRODUCTION
0
.
0 ~
PACIFICORP
DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PART I. INTRODUCTION
SCOPE
This report presents the results of the depreciation study prepared for PacifiCorp
(the Company) as applied to electric plant in service as of December 31, 2011. It relates
to the concepts, methods and basic judgments which underlie recommended annual
depreciation accrual rates related to current electric plant in service.
The service life and net salvage estimates resulting from the study were based on
informed judgment which incorporated analyses of historical plant retirement data as
recorded through 2011; a review of Company practice and outlook as they relate to plant
operation and retirement; and consideration of current practice in the electric industry,
including knowledge of service life and salvage estimates used for other electric properties.
PLAN OF REPORT
Part I, Introduction, includes brief statements of the scope and basis of the study.
I *
Part II presents descriptions of the methods used in the service life and net salvage studies
and the methods and procedures used in the calculation of depreciation. Part Ill presents
the results of the study, including a summary table; survivor curve charts and life tables
resulting from the retirement rate method of analysis; tables of simulated and book
balances resulting from the simulated plant record method of analysis; tabular results of the
historical net salvage analyses; and detailed tabulations of the calculated remaining lives
and annual accruals.
S
S
IVA
BASIS OF STUDY
Depreciation
For all accounts, the annual depreciation was calculated by the straight line method
using the average service life procedure and the remaining life basis. The calculated
remaining lives and annual depreciation accrual rates were based on attained ages of plant
in service and the estimated service life and net salvage characteristics of each depreciable
group.
Service Life Estimates
The average service life estimates were based on informed judgment which
incorporated analyses of available historical service life data related to the property, a
review of management's current plans and operating policies, and a general knowledge of
service lives experienced and estimated in the electric industry. The use of survivor curves
to reflect the expected dispersion of retirements provides a consistent method of estimating
depreciation for utility property. Iowa type survivor curves were used to depict the
estimated survivor curves for the plant account property groups. For steam, hydro and
other plants, the life span technique was used. In this technique, the date of final
retirement was estimated for each unit, and the estimated survivor curves applied to each
vintage were truncated at ages coinciding with the date of final retirement.
The procedure for estimating service lives consisted of compiling historical data for
the plant accounts or depreciable groups, analyzing this history through the use of widely
accepted techniques, and forecasting the survivor characteristics for each depreciable
group on the basis of interpretations of the historical data analyses and the probable future.
The combination of the historical experience and the estimated future yielded estimated
survivor curves from which the average service lives were derived. •i
.
.
1-3
• The Company's service life estimates used in the depreciation calculation
incorporated historical data compiled through 2011 from the property records of the
Company. Such data included plant additions, retirements, transfers and other activity.
Generally, retirement data for the years 1937 through 2011 were used in the actuarial life
table computations which were the primary statistical support of the service life estimates.
A general understanding of the function of the plant and information with respect to
the reasons for past retirements and the expected future causes of retirement was obtained
through field trips conducted during the course of the service life study. Discussions with
operating and management personnel also provided information regarding plans for the
future which was incorporated in the interpretation and extrapolation of the statistical
analyses.
Net Salvage Estimates
The estimates of net salvage were based in part on historical data compiled for the
years 1992 through 2011. Gross salvage and cost of removal as recorded to the
depreciation reserve account and related to experienced retirements were used.
Percentages of the cost of plant retired were calculated for each component of net salvage,
on both annual and three-year moving average bases. The most recent five-year average
also was calculated for consideration. The estimates of net salvage are expressed as
percentages of the cost of plant retired.
9
MI
.
.
PART II. METHODS USED IN
THE ESTIMATION OF DEPRECIATION
Q
I-1
.
0
•i
•i
01
PART II. METHODS USED IN
THE ESTIMATION OF DEPRECIATION
DEPRECIATION
Depreciation, in public utility regulation, is the loss in service value not restored by
current repairs or covered by insurance.
Depreciation, as used in accounting, is a method of distributing fixed capital costs,
less net salvage, over a period of time by allocating annual amounts to expense. Each
annual amount of such depreciation expense is part of that year's total cost of providing
utility service. Normally, the period of time over which the fixed capital cost is allocated to
the cost of service is equal to the period of time over which an item renders service, that
is, the item's service life. The most prevalent method of allocation is to distribute an equal
amount of cost to each year of service life. This method is known as the straight line
method of depreciation.
The calculation of annual depreciation based on the straight line method requires
the estimation of average life and net salvage. These subjects are discussed in the
sections which follow.
SERVICE LIFE AND NET SALVAGE ESTIMATION
Average Service Life
The use of an average service life for a property group implies that the various units
in the group have different lives. Thus, the average life may be obtained by determining
the separate lives of each of the units, or by constructing a survivor curve by plotting the
number of units which survive at successive ages. A discussion of the general concept of
0 survivor curves is presented. Also, the Iowa type survivor curves are reviewed
11-2
Survivor Curves
The survivor curve graphically depicts the amount, of property existing at each age
throughout the life of an original group. From the survivor curve, the average life of the
group, the remaining life expectancy, the probable life, and the frequency curve can be
calculated. In Figure 1, a typical smooth survivor curve and the derived curves are
illustrated. The average life is obtained by calculating the area under the survivor curve,
from age zero to the maximum age, and dividing this area by the ordinate at age zero. The
remaining life expectancy at any age can be calculated by obtaining the area under the
curve, from the observation age to the maximum age, and dividing this area by the percent
surviving at the observation age. For example, in Figure 1 the remaining life at age 30 years
is equal to the crosshatched area under the survivor curve divided by 29.5 percent surviving
at age 30. The probable life at any age is developed by adding the age and remaining life.
If the probable life of the property is calculated for each year of age, the probable life curve
shown in the chart can be developed. The frequency curve presents the number of units
retired in each age interval and is derived by obtaining the differences between the amount
of property surviving at the beginning and at the end of each interval.
Iowa Type Curves. The range of survivor characteristics usually experienced by
utility and industrial properties is encompassed by a system of generalized survivor curves
known as the Iowa type curves. There are four families in the Iowa system, labeled in
accordance with the location of the modes of the retirements in relationship to the average
life and the relative height of the modes. The left moded curves, presented in Figure 2, are
those in which the greatest frequency of retirement occurs to the left of, or prior to, average
service life. The symmetrical moded curves, presented in Figure 3, are those in which the
Mlv~
11-3
Survivor Cue _,Probable Life Cue
Average Life
Maximum Life
Probable Life
Expectancy - Age
Mode
Frequency Cue

) 5 10 15 20 25 30
>.
a-
3
2
I a.
100
Vif
C)
60
CO
>
50
40
30
20
10
.

. .
Age In Years
Figure 1. A Typical Survivor Curve and Derived Curves
100
90
rill
C
560
Cl)
C a) C-)
a)40
ce
20
10
(n
__ ,.Iu IIIIIII-I.II.-,
"i Ll
MEN& I ~111'%"mmmmmmm
mmmmkk\)k,- "Ilia MENEM
__-
225 250 275 300 U zo bU to IuoIZD Iu ItO /-UU
Age, Percent of Average Life
Figure 2 Left Modal or "L" Iowa Type Survivor Curves
. . .
MEN SEENEEME
E Ll \k k~\N 11 IIIIIIIIIIIIIIIIIINIANIMEMEM MENISHMEMEEME
EEWL\\N INN NOMFISgilEMENEEM EEK4,0M =MEMO W-- W-m-MRIONMEMEM NEEK"'Em 1 -
EEEE"'I
I'm

mmmmikx~,' MENEM
mmmmil~k\lkammmmm
MEN
'I
S I
Kc
70
•560
50
40
20
10
. . .
U 25 50 75 100 125 150 175 200 225 250 275 300
Age, Percent of Average Life
Figure 3. Symmetrical or "5" Iowa Type Survivor Curves
greatest frequency of retirement occurs at average service life. The right moded curves,
presented in Figure 4, are those in which the greatest frequency occurs to the right of, or
after, average service life. The origin moded curves, presented in Figure 5, are those in
which the greatest frequency of retirement occurs at the origin, or immediately after age
zero. The letter designation of each family of curves (L, 5, R or 0) represents the location
of the mode of the associated frequency curve with respect to the average service life. The
numerical subscripts represent the relative heights of the modes of the frequency curves
within each family.
The Iowa curves were developed at the Iowa State College Engineering Experiment
Station through an extensive process of observation and classification of the ages at which
industrial property had been retired. A report of the study which resulted in the
classification of property survivor characteristics into 18 type curves, which constitute three
of the four families, was published in 1935 in the form of the Experiment Station's Bulletin
125.1 These type curves have also been presented in subsequent Experiment Station
bulletins and in the text, "Engineering Valuation and Depreciation."2 In 1957, Frank V. B.
Couch, Jr., an Iowa State College graduate student, submitted a thesis 3 presenting his
development of the fourth family consisting of the four 0 type survivor curves.
'Winfrey, Robley. Statistical Analyses of Industrial Property Retirements. Iowa
State College, Engineering Experiment Station, Bulletin 125. 1935.
2Marston, Anson, Robley Winfrey and Jean C. Hempstead. Engineering Valuation
and DeDreciation, 2nd Edition. New York, McGraw-Hill Book Company. 1953.
3Couch, Frank V. B., Jr. "Classification of Type 0 Retirement Characteristics of
Industrial Property." Unpublished M.S. thesis (Engineering Valuation). Library, Iowa State
College, Ames, Iowa. 1957.
11-7
Age, Percent of Average Life
MEN I
MEN m ENE Emm milvNLUMEMENE mmmm1X1L\1qkmmmmmm MENE RVILNINLLUM EMENMEN
i. 150 175 sjs
__
11 25 50 75 isis 225 250 2 75 :Ts
100
90
80
70
60
50
=
540 CL
30
20
10
. S
Figure 4. Right Modal or "R" Iowa Type Survivor Curves
—....—..._
_________________ --,—--
Ilk
oRk MENEM
- _
100
90
C)
560
0. 40
II
30
20
0 25 50 75 100 125 150 175 200 225 :JsIiJ
Age, Percent of Average Life
Figure 5. Origin Modal or "0" Iowa Type Survivor Curves
Retirement Rate Method of Analysis
The retirement rate method is an actuarial method of deriving survivor curves using
.
the average rates at which property of each age group is retired. The method
relates to property groups for which aged accounting experience is available or for which
aged accounting experience is developed by statistically aging unaged amounts and is the
method used to develop the original stub survivor curves in this study. The method (also
known as the annual rate method) is illustrated through the use of an example in the
following text, and is also explained in several publications, including "Statistical Analyses
of Industrial Property Retirements,"4 "Engineering Valuation and Depreciation,"5 and
"Depreciation Systems."6
The average rate of retirement used in the calculation of the percent surviving for
the survivor curve (life table) requires two sets of data: first, the property retired during a
period of observation, identified by the property's age at retirement; and second, the
property exposed to retirement at the beginnings of the age intervals during the same
period. The period of observation is referred to as the experience band, and the band of
years which represent the installation dates of the property exposed to retirement during
the experience band is referred to as the placement band. An example of the calculations
used in the development of a life table follows. The example includes schedules of annual
aged property transactions, a schedule of plant exposed to retirement, a life table, and
illustrations of smoothing the stub survivor curve.
4Winfrey, Robley, Supra Note 1.
5Marston, Anson, Robley Winfrey, and Jean C. Hempstead, Supra Note 2.
6Wolf, Frank K. and W. Chester Fitch. Depreciation Systems. Iowa State University
Press. 1994
11-10
Schedules of Annual Transactions in Plant Records. The property group used to
illustrate the retirement rate method is observed for the experience band 2002-2011 during
which there were placements during the years 1997-2011. In order to illustrate the
summation of the aged data by age interval, the data were compiled in the manner
presented in Tables I and 2 on pages 11-12 and 11-13. In Table 1, the year of installation
(year placed) and the year of retirement are shown. The age interval during which a
retirement occurred is determined from this information. In the example which follows,
$10,000 of the dollars invested in 1997 were retired in 2002. The $10,000 retirement
occurred during the age interval between 4% and 5% years on the basis that approximately
one-half of the amount of property was installed prior to and subsequent to July 1 of each
year. That is, on the average, property installed during a year is placed in service at the
midpoint of the year for the purpose of the analysis. All retirements also are stated as
occurring at the midpoint of a one-year age interval of time, except the first age interval
which encompasses only one-half year.
The total retirements occurring in each age interval in a band are determined by
summing the amounts for each transaction year-installation year combination for that age
interval. For example, the total of $143,000 retired forage interval 4Y2-5 1/2 is the sum of the
retirements entered on Table I immediately above the stairstep line drawn on the table
beginning with the 2002 retirements of 1997 installations and ending with the 2011
retirements of the 2006 installations. Thus, the total amount of 143 for age interval 4%-5%
equals the sum of:
10+12+13+11+13+13+15+17+19+20.
In Table 2, other transactions which affect the group are recorded in a similar
manner. The entries illustrated include transfers and sales. The entries which are credits
to the plant account are shown in parentheses. The items recorded on this schedule
.
Il-Il
Experience Band 2002-2011
Retirements. Thousands of Dollars
Year During Year
Placed 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
1997 10 11 12 13 14 16 23 24 25 26
1998 11 12 13 15 16 18 20 21 22 19
1999 11 12
L
13 14 16 17 19 21 22 18
2000 8 9 10 11 11 13 14 15 16 17
2001 9 10 11 12 13 14 16 17 19 20
2002 4 9 10 11 12 13 14 15 16 20
2003 5 11 12 13 14 15 16 18 20
2004 6 12 13 15 16 17 19 19
2005 6 13 15 16 17 19 19
2006 7 14 16 17 19 20
2007 8 18 20 22 23
2008 9 20 22 25
2009 11 23 25
2010 11 24
2011 13
Total 53 68 86 106 128 157 196 231 273 308
-
Placement Band 1997-2011
Total During Age
Age Interval Interval
(12) (13)
26 13%-14V2
44 12%-13V2
64 11Y2-121/2
83 10%-11%
93 91,610 1/2
105 8%-9%
113 7%-8%
124 6V2-7%
131 5%61/2
143 4%-5%
146 31/z4%
150 2%-31A
151 11/2 2%
153 %1 1/2
80 0-%
1.606
. .
SCHEDULE 1. RETIREMENTS FOR EACH YEAR 2002-2011
SUMMARIZED BY AGE INTERVAL
-
SCHEDULE 2. OTHER TRANSACTIONS FOR EACH YEAR 2002-2011
SUMMARIZED BY AGE INTERVAL
Experience Band 2002-2011 Placement Band 1997-2011
Acquisitions, Transfers and Sales, Thousands of Dollars
Year L)urinQ Year Total During Age
Placed 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Age Interval Interval
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
1997 - - - - - - 60a - - -
- 13%-14V2
1998 - - - - - - - - - - - 12V2-13%
1999 - - - - - - - - - - - 11%-12V2
2000 - - - - - -
- (5)b -
- 60 10',4-11 1/2
2001 - - - - - - - - - - 91/2 101/2
2002 - - - - - - - - - (5) 81/291/2
= 2003 - - - - - - - - - 6 7V2-81/2
2004 - - - - - - - - - 61/2 71/2
2005 - - -
- (12)b - -
- 5V2-61/2
2006 - - - - 22a -
-
41/51/2
2007 - -
(1 9)b -
- 10 31/41/2
2008 - - - - - 2h/z 3h/2
2009 - - (102)c (121) 11/2 2%
2010 - - - 1/2 .1 1/2
2011 - 0-%
Total - - - - - 60 30 22 (102) (50)
a Transfer Affecting Exposures at Beginning of Year
b Transfer Affecting Exposures at End of Year
Sale with Continued Use
Parentheses denote Credit amount.
. . .
are not totaled with the retirements but are used in developing the exposures at the
beginning of each age interval.
Schedule of Plant ExDosed to Retirement. The development of the amount of plant
exposed to retirement at the beginning of each age interval is illustrated in Table 3 on page
11-15.
The surviving plant at the beginning of each year from 2002 through 2011 is
recorded by year in the portion of the table headed "Annual Survivors at the Beginning of
the Year." The last amount entered in each column is the amount of new plant added to
the group during the year. The amounts entered in Table 3 for each successive year
following the beginning balance or addition are obtained by adding or subtracting the net
entries shown on Tables I and 2. For the purpose of determining the plant exposed to
retirement, transfers-in are considered as being exDosed to retirement in this group at the
beginning of the year in which they occurred, and the sales and transfers-out are
considered to be removed from the plant exposed to retirement at the beginning of the
following year. Thus, the amounts of plant shown at the beginning of each year are the
amounts of plant from each placement year considered to be exposed to retirement at the
beginning of each successive transaction year. For example, the exposures for the
installation year 2007 are calculated in the following manner:
Exposures at age 0 = amount of addition = $750,000
Exposures at age % = $750,000 - $ 8,000 = $742,000
Exposures at age 1/2 = $742,000 -$18,000 = $724,000
Exposures at age 21/2 = $724,000 - $20,000 - $19,000 = $685,000
Exposures at age 3Y2= $685,000 - $22,000 = $663,000
For the entire experience band 2002-2011, the total exposures at the beginning of
an age interval are obtained by summing diagonally in a manner similar to the summing
11-14
SCHEDULE 3. PLANT EXPOSED TO RETIREMENT
JANUARY 1 OF EACH YEAR 2002-2011
SUMMARIZED BY AGE INTERVAL
Experience Band 2002-2011 Placement Band 1997-2011
ExDosures. Thousands of Dollars
Annual Survivors at the Beginning of the Year Total at
Year Beginning of Age
Placed 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Age Interval Interval
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
1997 255 245 234 222 209 195 239 216 192 167 167
1998 279 268 256 243 228 212 194 174 153 131 323
1999 307 296 284 271 257 241 224 205 184 162 531
2000 338 330 321 311 300 289 276 262 242 226 823
2001 376 367 357 346 334 321 307 297 280 261 1,097
2002 420a 416 407 397 386 374 361 347 332 316 1,503
2003 460a 455 444 432 419 405 390 374 356 1,952
2004 51 Oa 504 492 479 464 448 431 412 2,463
2005 580 574 561 546 530 501 482 3,057
2006 660a 653 639 623 628 609 3,789
2007 750a 742 724 685 663 4,332
2008 850a 841 821 799 4,955
2009 960a 949 926 5,719
2010 1,080a 1,069 6,579
2011 ____ ____ ____ ____ ____ ____ ____ ____ ____ 1 .220a 7.490
Total 1,975 2,382 2,824 3,318 3,872 4,494 5,247 6,017 6,852 7,799 44,780
13%-14V2
12%13h/2
11%121/2
101/2 11 1/2
91/2-101/2
8%-9%
7%-8%
6%-7%
5%-6%
41/251/2
3%-4%
2%-3%
1%-2%
0-%
a Additions during the year.
. . .
of the retirements during an age interval (Table 1). For example, the figure of 3,789, shown
as the total exposures at the beginning of age interval 4%-5%, is obtained by summing:
255 +268 +284 + 311 + 334 + 374 +405 +448 + 501 +609.
Original Life Table. The original life table, illustrated in Table 4 on page 11-17, is
developed from the totals shown on the schedules of retirements and exposures, Tables
I and 3, respectively. The exposures at the beginning of the age interval are obtained from
the corresponding age interval of the exposure schedule, and the retirements during the
age interval are obtained from the corresponding age interval of the retirement schedule.
The retirement ratio is the result of dividing the retirements during the age interval by the
exposures at the beginning of the age interval. The percent surviving at the beginning of
each age interval is derived from survivor ratios, each of which equals one minus the
retirement ratio. The percent surviving is developed by starting with 100% at age zero and
successively multiplying the percent surviving at the beginning of each interval by the
survivor ratio, i.e., one minus the retirement ratio for that age interval. The calculations
necessary to determine the percent surviving at age 51/2 are as follows:
Percent surviving at age 4%
Exposures at age 4%
Retirements from age 4% to 5%
Retirement Ratio
Survivor Ratio
Percent surviving at age 5%
88.15
3,789,000
143,000
143,000 + 3,789,000 = 0.0377
1.000 - 0.0377 = 0.9623
(88.15) x (0.9623) = 84.83
The totals of the exposures and retirements (columns 2 and 3) are shown for the
purpose of checking with the respective totals in Tables I and 3. The ratio of the total
retirements to the total exposures, other than for each age interval, is meaningless.
11-16
TABLE 4. ORIGINAL LIFE TABLE
CALCULATED BY THE RETIREMENT RATE METHOD
.
Experience Band 2002-2011 Placement Band 1997-2011
(Exposure and Retirement Amounts are in Thousands of Dollars)
Percent
Age at Exposures at Retirements Surviving at
Beginning of Beginning of During Age Retirement Survivor Beginning of
Interval Age Interval Interval Ratio Ratio Age Interval
(1) (2) (3) (4) (5) (6)
0.0 7,490 80 0.0107 0.9893 100.00
0.5 6,579 153 0.0233 0.9767 98.93
1.5 5,719 151 0.0264 0.9736 96.62
2.5 4,955 150 0.0303 0.9697 94.07
3.5 4,332 146 0.0337 0.9663 91.22
4.5 3,789 143 0.0377 0.9623 88.15
5.5 3,057 131 0.0429 0.9571 84.83
6.5 2,463 124 0.0503 0.9497 81.19
7.5 1,952 113 0.0579 0.9421 77.11
8.5 1,503 105 0.0699 0.9301 72.65
9.5 1,097 93 0.0848 0.9152 67.57
10.5 823 83 0.1009 0.8991 61.84
11.5 531 64 0.1205 0.8795 55.60
12.5 323 44 0.1362 0.8638 48.90
13.5 167 26 0.1557 0.8443 42.24
35.66
Total 44.780 1,606
Column 2 from Table 3, Column 12, Plant Exposed to Retirement.
Column 3 from Table 1, Column 12, Retirements for Each Year.
Column 4 = Column 3 Divided by Column 2.
Column 5 = 1.0000 Minus Column 4.
Column 6 = Column 5 Multiplied by Column 6 as of the Preceding Age Interval.
.
11-17
. The original survivor curve is plotted from the original life table (column 6, Table 4).
When the curve terminates at a percent surviving greater than zero, it is called a stub
survivor curve. Survivor curves developed from retirement rate studies generally are stub
curves.
Smoothing the Original Survivor Curve. The smoothing of the original survivorcurve
eliminates any irregularities and serves as the basis for the preliminary extrapolation to zero
percent surviving of the original stub curve. Even if the original survivor curve is complete
from 100 percent to zero percent, it is desirable to eliminate any irregularities, as there is
still an extrapolation for the vintages which have not yet lived to the age at which the curve
reaches zero percent. In this study, the smoothing of the original curve with established
type curves was used to eliminate irregularities in the original curve.
The Iowa type curves are used in this study to smooth those original stub curves
which are expressed as percents surviving at ages in years. Each original survivor curve
was compared to the Iowa curves using visual and mathematical matching in order to
determine the better fitting smooth curves. In Figures 6, 7, and 8, the original curve
developed in Table 4 is compared with the L, S, and R Iowa type curves which most nearly
fit the original survivor curve. In Figure 6, the LI curve with an average life between 12 and
13 years appears to be the best fit. In Figure 7, the SO type curve with a 12-year average
life appears to be the best fit and appears to be better than the LI fitting. In Figure 8, the
RI type curve with a 12-year average life appears to be the best fit and appears to be
better than either the LI or the SO. In Figure 9, the three fittings, 12-1-I, 12-SO and 12-RI
are drawn for comparison purposes. It is probable that the 12-RI Iowa curve would be
.
RM
7
100
90
80
70
C) z 60
Ln
>
> a:
50
(C
Lii ci a:
LLJ 110
30
20
10
FIGURE 6. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL
SURVIVOR CURVE WITH AN LI IOWA TYPE CURVE
ORIGINAL CURVE: X 2002-2011 EXPERIENCE; 1997-2011 PLACEMENTS
ll-L1
IOWA
L\\.,/IOWR
2-L1
13 L1
0 5 10 15 20 25 30
RGE IN '(ERRS
. .
. . .
100
90
80
70
z 60
> cc
>
50
ui
Ld 10
30
20
10
FIGURE 7. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL
SURVIVOR CURVE WITH AN SO IOWA TYPE CURVE
ORIGINAL CURVE: )( 2002-2011 EXPERIENCE; 1997-2011 PLACEMENTS
\I11-O
lOIR 12-S0
\,.IOLJ 13-So
0 5 10 15 20 25 30
AGE IN TEARS
100
90
80
70
30
20
10
FIGURE S. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL
SURVIVOR CURVE WITH AN RI IOWA TYPE CURVE
ORIGINAL CURVE: X 2002-2011 EXPERIENCE: 1997-2011 PLACEMENTS
OWA 12-A
ION 13-R1
0 5 10 15 20 25 30
AGE IN YEARS
Lo z 60
tn
>
> a:
50
I- z
LIJ 1) a:
IiJ Lb
. .
. . .
100
go
80
70
0 z 60
>
> a: - (/)50
N..) I- z
'U
1) a:
LLJ 40
30
20
10
FIGURE 9. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL
SURVIVOR CURVE WITH LI. SO ANO RI IOWA TYPE CURVES
ORIGINAL CURVE: X 2002-2011 EXPERIENCE: 1997-2011 PLACEMENTS
/IOkU 12-A1
101 R 12-Se
fl 12-L1
0 5 10 15 20 25 30
AGE IN TEARS
selected as the most representative of the plotted survivor characteristics of the group,
assuming no contrary relevant factors external to the analysis of historical data.
Simulated Plant Balance Method
The simulated plant balance method of life analysis is a statistical procedure by
which experienced average service life and survivor characteristics are inferred through a
series of approximations in which several average service life and survivor curve
combinations are tested. The testing procedure consists of applying survivor ratios defined
by the average service life and survivor curve combinations being tested to historical plant
additions and comparing the resulting calculated, or simulated, surviving balances with the
actual surviving balances.
Each year-end book balance is the sum of the plant surviving from the original
annual additions. Each calculated year-end balance is the sum of the simulated plant
surviving from the same original annual additions. The simulated survivors are calculated
for each vintage by multiplying the original additions by the percent surviving corresponding
to the age of the vintage as of the date of the year-end balances being simulated. This
procedure is repeated until a series of simulated balances is calculated. The balances are
then compared with the book balances to determine which average service life and survivor
curve combinations result in calculated balances most nearly simulating the progression
of actual balances.
The simulated plant balance method is presented in greater detail in the Edison
Electric Institute's publication, "Methods of Estimating Utility Plant Life".7
7A Report of the Engineering Subcommittee of the Depreciation Accounting
Committee, Edison Electric Institute. Publication No. 51-23. Published 1952.
11-23
Field Trips
.In orderto be familiarwith the operation of the Company and observe representative
portions of the plant, a field trip was conducted for the study. A general understanding of
the function of the plant and information with respect to the reasons for past retirements
and the expected future causes of retirements are obtained during field trips. This
knowledge and information were incorporated in the interpretation and extrapolation of the
statistical analyses.
The following is a list of the locations visited during the most recent field trips.
May 13-15, 2012
Gadsby Generating Facility
Ninety South Substation
Camp Williams Substation
Lakeside Generating Facility
Carbon Generating Facility
Hunter Generating Facility
Huntington Generating Facility
Deer Creek Mine
Currant Creek Combined Cycle Facility
Granite Hydro Facility
Stairs Hydro Facility
Jim Bridger Generating Facility
Naughton Generating Facility
June 18-21, 2012
Chehalis Combined Cycle Facility
Merwin Hydro Facility
Yale Hydro Facility
Swift Hydro Facility
Goodnoe Hills Wind Facility
Leaning Juniper Wind Facility
Hood River Service Center
Knott Substation
Portland Metro Operations Center
Kennedy Substation
Systems Power Control Center
Russellville Substation
Parkrose Substation
Alderwood Substation
11-24
Service Life Considerations 0 The service life estimates were based on judgment which considered a number of
factors. The primary factors were the statistical analyses of data, current Company policies
and outlook as determined during conversations with management; and the survivor curve
estimates from previous studies of this company and other electric utility companies.
For 81 plant accounts and subaccounts for which survivor curves were
estimated, the statistical analyses using the retirement rate method resulted in good to
excellent indications of the survivor patterns experienced. Generally, the information
external to the statistics led to no significant departure from the indicated survivor
curves for the accounts listed below. The statistical support for the service life
estimates is presented in the section beginning on page 111-21.
STEAM PRODUCTION PLANT
311.00 Structures and Improvements
312.00 Boiler Plant Equipment
314.00 Turbogenerator Units
315.00 Accessory Electric Equipment
316.00 Miscellaneous Power Plant Equipment
HYDRAULIC PRODUCTION PLANT
331.00 Structures and Improvements
332.00 Reservoirs, Dams and Waterways
333.00 Water Wheels, Turbines and Generators
334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment
336.00 Roads, Railroads and Bridges
OTHER PRODUCTION PLANT
343.00 Prime Movers
TRANSMISSION PLANT
352.00 Structures and Improvements
353.00 Station Equipment
355.00 Poles and Fixtures
356.00 Overhead Conductors and Devices
359.00 Roads and Trails
•i
.
11-25
DISTRIBUTION PLANT
Oregon Property
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles, Towers and Fixtures
365.00 Overhead Conductors and Devices
367.00 Underground Conductors and Devices
368.00 Line Transformers
369.20 Underground Services
373.00 Street Lighting and Signal Systems
Washington Property
360.20 Land Rights
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles, Towers and Fixtures
365.00 Overhead Conductors and Devices
367.00 Underground Conductors and Devices
368.00 Line Transformers
373.00 Street Lighting and Signal Systems
Wyoming Property
361.00 Structures and Improvements
. 362.00 Station Equipment
364.00 Poles, Towers and Fixtures
365.00 Overhead Conductors and Devices
368.00 Line Transformers
373.00 Street Lighting and Signal Systems
California Property
360.20 Land Rights
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles, Towers and Fixtures
367.00 Underground Conductors and Devices
368.00 Line Transformers
Utah Property

361.00 Structures and Improvements

362.00 Station Equipment
Idaho Property

362.00 Station Equipment
L
11-26
GENERAL PLANT
Oregon Property
390.00 Structures and Improvements
392.01 Transportation Equipment - Light Trucks and Vans
392.05 Transportation Equipment - Medium Trucks
392.09 Transportation Equipment - Trailers
396.03 Light Power Operated Equipment
396.07 Heavy Power Operated Equipment
Washington Property
390.00 Structures and Improvements
392.01 Transportation Equipment - Light Trucks and Vans
392.05 Transportation Equipment - Medium Trucks
392.09 Transportation Equipment - Trailers
396.03 Light Power Operated Equipment
396.07 Heavy Power Operated Equipment
Wyoming Property
390.00 Structures and Improvements
392.01 Transportation Equipment - Light Trucks and Vans
392.05 Transportation Equipment - Medium Trucks
392.09 Transportation Equipment - Trailers
396.03 Light Power Operated Equipment
396.07 Heavy Power Operated Equipment
California Property

392.05 Transportation Equipment - Medium Trucks

392.09 Transportation Equipment - Trailers

396.03 Light Power Operated Equipment

396.07 Heavy Power Operated Equipment
Arizona, C olorado and Montana Property

390.00 Structures and Improvements

392.01 Transportation Equipment - Light Trucks and Vans

392.05 Transportation Equipment - Medium Trucks
Mining

399.30 Structures and Improvements

399.31 Structures and Improvements - Prep Plant

399.45 Underground Equipment

399.46 Longwall Equipment

399.51 Vehicles

399.52 Heavy Construction Equipment

399.60 Miscellaneous Equipment

399.61 Computer Equipment
r
fl
11-27
• Account 356.00, Overhead Conductors and Devices, is used to illustrate the
manner in which the study was conducted for the groups in the preceding list. Aged
plant accounting data for the overhead conductors have been compiled for the years
1924 through 2011. These data have been coded in the course of the Company's
normal record keeping according to account or property group, type of transaction, year
in which the transaction took place, and year in which the electric plant was placed in
service. The retirements, other plant transactions, and plant additions were analyzed by
the retirement rate method.
The survivor curve estimate is based on the statistical indications for the periods
1924 through 2011 and 1982 through 2011. The Iowa 60-R3 is a reasonable fit of the
original survivor curve. The 60-year service life is at the upper end of the typical service
life range of 45 to 60 years for transmission overhead conductor. The 60-year life
reflects the Company's plan to replace conductor as consistently in the future as has
been retired historically, which has been based on load demands and failure.
The service life estimates for distribution accounts in Utah and Idaho property
were based on survivor curves utilizing the simulated plant balance method. The
combined analyses for Account 364.00, Poles, Towers and Fixtures, is used to illustrate
the manner in which simulated accounts were estimated. Unaged plant accounting data
have been compiled for the years 1898 through 2011. The survivor curve estimate is
based on the simulation of balances for the twenty year period, 1992-2011. The Iowa
50-RO.5 produces simulated plant balances that conform very closely to the actual book
balances. Lives for electric distribution poles vary widely from 35 to 55 years. The
previous estimate was an average service life of 40 years. The 50-R0.5 is within the
typical range, a longer average service life as the previous estimate and strongly
supported by the simulated plant balance method.
im
Inasmuch as production plant consists of large generating units, the life span
technique was employed in conjunction with the use of interim survivor curves which
reflect interim retirements that occur prior to the ultimate retirement of the major unit.
An interim survivor curve was estimated for each plant account, inasmuch as the rate of
interim retirements differ from account to account. The interim survivor curves
estimated for steam, hydro and other production plant were based on the retirement
rate method of life analysis which incorporated experienced aged retirements for the
period 1916 through 2011.
The depreciable life span estimates for power generating stations were the result
of considering experienced life spans of similar generating units, the age of surviving
units, general operating characteristics of the units, major refurbishing, currently
approved life spans for each facility and discussions with management personnel
concerning the probable long-term outlook for the units. 0
The depreciable life span estimate for most steam, base-load units is 54 to 70
years, which is within the typical range of life spans for such units. These life spans
represent the expected depreciable life of each facility under their current configuration.
Future capital expenditures can extend a facility's depreciable life, however, such
changes to depreciable life would not be prudent until the capital expenditures are
actually put into plant in service. The life span for most hydro facilities is over 100 years
and aligned with the license date which is typical for hydro facilities. A life span of 40
years was estimated for the majority of combustion turbines and combined cycle units.
Wind turbines have a 30-year life span.
A summary of the year in service, depreciable life span and depreciable life date
for each power production unit follows:
11-29
Major Probable
Year in Retirement Life
Deoreciable Group Service Date SDan
Steam Production Plant
Carbon 1954 2015 61
Cholla 1981 2042 61
Colstrip 1984,1986 2046 62,60
Craig 1979,1980 2034 55,54
Dave Johnston 1958,1964,1972 2027 69,63,55
Gadsby 1951,1952,1955 2022 71,70,67
Hayden 1965,1976 2030 65,54
Hunter 1978,1980,1983 2042 64,62,59
Huntington 1974,1977 2036 62,59
Jim Bridger 1974,1975,1976,1979 2037 63,62,61,58
Naughton 1963,1968,1971,1983 2029 66,61,58,46
Wyodak 1978 2039 61
Blundell-Geothermal 1984 2037 53
James River - Cogen 1996 2016 20
Hydraulic Production Plant
Ashton/St. Anthony 1914 2027 113
Bear River 1913 2033 120 S Bend 1913 2016 103
Big Fork 1907,1995 2053 146,58
Condit 1914 2011 97
Cutler 1914,1997 2024 110,27
Eagle Point 1957 2025 68
Fountain Green 1922 2011 89
Granite 1896 2030 134
Klamath River 1903 2020 117
Klamath River - Accelerated 1918,1962 2019 101,57
Last Chance 1983 2025 42
Lifton 1913 2033 120
Merwin 1933,1993 2058 125,65
North Umpqua 1950 2038 88
Olmsted 1911 2016 105
Paris 1910 2017 107
Pioneer 1897 2030 133
Prospect # 1, 2 and 4 1911 2038 127
Prospect #3 1932 2018 186
Santa Clara 1917 2020 103
Stairs 1895 2030 135
Swift 1958 2058 100
Viva Naughton 1986 2040 56 S Wallowa Falls 1925 2016 91
Weber 1911 2020 109
Yale 1953 2058 105
11-30
Major Probable
Year in Retirement Life
Depreciable Group Service Date Span
Other Production Plant
Chehalis 2003 2043 40
Currant Creek 2005 2045 40
Hermiston 1996 2036 40
Lake Side 2007 2047 40
Gadsby Peakers 2002 2032 30
Little Mountain 1970 2011 41
Dunlap - Wind 2010 2040 30
Foote Creek - Wind 1999 2029 30
Glenrock - Wind 2008 2038 30
Goodnoe Hills - Wind 2008 2038 30
High Plains/McFadden - Wind 2009 2039 30
Leaning Juniper - Wind 2006 2036 30
Marengo - Wind 2007 2037 30
Seven Mile Hill - Wind 2008 2038 30
The survivor curve estimates for the remaining accounts were based on
judgment incorporating the statistical analyses and previous studies for this and other
electric utilities.
Salvage Analysis
The estimates of net salvage by account were based in part on historical data
compiled through 2011. Cost of removal and salvage were expressed as percents of
the original cost of plant retired, both on annual and three-year moving average bases.
The most recent five-year average also was calculated for consideration. The net
salvage estimates by account are expressed as a percent of the original cost of plant
retired.
Net Salvage Considerations
The estimates of future net salvage are expressed as percentages of surviving
plant in service, i.e., all future retirements. In cases in which removal costs are
expected to exceed salvage receipts, a negative net salvage percentage is estimated.
11-31
The net salvage estimates were based on judgment which incorporated analyses of
. historical cost of removal and salvage data, expectations with respect to future removal
.
requirements and markets for retired equipment and materials.
The analyses of historical cost of removal and salvage data are presented in the
section titled "Net Salvage Statistics" for the plant accounts for which the net salvage
estimate relied partially on those analyses.
Statistical analyses of historical data for the period 1992 through 2011 for electric
plant were analyzed. The analyses contributed significantly toward the net salvage
estimates for 107 plant accounts and subaccounts, as follows:
Steam Produci ion Plant

311.00 Structures and Improvements

312.00 Boiler Plant Equipment

314.00 Turbogenerator Units

315.00 Accessory Electric Equipment

316.00 Miscellaneous Power Plant Equipment
Hydraulic Production Plant
331.00 Structures and Improvements
332.00 Reservoirs, Dams and Waterways
333.00 Water Wheels, Turbines and Generators
334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment
336.00 Roads, Railroads and Bridges
Other Production Plant
.
341.00
342.00
343.00
344.00
345.00
346.00
Transmission F
350.20
353.00
353.70
355.00
356.00
358.00
359.00
Structures and Improvements
Fuel Holders, Producers and Accessories
Prime Movers
Generators
Accessory Electric Equipment
Miscellaneous Power Plant Equipment
lant
Land Rights
Station Equipment
Supervisory Equipment
Poles and Fixtures
Overhead Conductors and Devices
Underground Conductors and Devices
Roads and Trails
11-32
Distribution Plant
Oregon Property
361.00 Structures and Improvements
362.00 Station Equipment
362.70 Supervisory Equipment
365.00 Overhead Conductors and Devices
366.00 Underground Conduit
367.00 Underground Conductors and Devices
368.00 Line Transformers
369.10 Overhead Services
369.20 Underground Services
370.00 Meters
373.00 Street Lighting and Signal Systems
Washington Property
361.00 Structures and Improvements
362.00 Station Equipment
365.00 Overhead Conductors and Devices
367.00 Underground Conductors and Devices
370.00 Meters
Wyoming Property
361.00 Structures and Improvements
362.00 Station Equipment
365.00 Overhead Conductors and Devices
366.00 Underground Conduit
367.00 Underground Conductors and Devices
368.00 Line Transformers
369.10 Overhead Services
369.20 Underground Services
370.00 Meters
373.00 Street Lighting and Signal Systems
California Property
365.00 Overhead Conductors and Devices
366.00 Underground Conduit
367.00 Underground Conductors and Devices
370.00 Meters
373.00 Street Lighting and Signal Systems
Utah Property
361.00 Structures and Improvements
362.00 Station Equipment
362.70 Supervisory Equipment
365.00 Overhead Conductors and Devices
366.00 Underground Conduit
367.00 Underground Conductors and Devices
368.00 Line Transformers
370.00 Meters
371.00 Installation on Customer Premises
.
.
Pi
11-33
Idaho Property
. 362.00
364.00
365.00
366.00
367.00
368.00
369.00
370.00
373.00
Station Equipment
Poles, Towers and Fixtures
Overhead Conductors and Devices
Underground Conduit
Underground Conductors and Devices
Line Transformers
Services
Meters
Street Lighting and Signal Systems
General Plant
Oregon Property

390.00
Structures and Improvements

392.01
Transportation Equipment - Light Trucks and Vans

392.05
Transportation Equipment - Medium Trucks

392.09 Transportation Equipment - Trailers

396.03 Light Power Operated Equipment

396.07 Heavy Power Operated Equipment
Washington Property

392.01 Transportation Equipment - Light Trucks and Vans

392.05 Transportation Equipment - Medium Trucks
. 396.03 Light Power Operated Equipment

396.07 Heavy Power Operated Equipment
Wyoming Property

390.00 Structures and Improvements

392.09 Transportation Equipment - Trailers

396.03 Light Power Operated Equipment

396.07 Heavy Power Operated Equipment
California Property

390.00 Structures and Improvements

392.05 Transportation Equipment - Medium Trucks

396.03 Light Power Operated Equipment

396.07 Heavy Power Operated Equipment
Utah Property
392.01
392.05
396.03
396.07
Idaho Property
. 392.01
392.09
396.03
Transportation Equipment - Light Trucks and Vans
Transportation Equipment - Medium Trucks
Light Power Operated Equipment
Heavy Power Operated Equipment
Transportation Equipment - Light Trucks and Vans
Transportation Equipment - Trailers
Light Power Operated Equipment
11-34
Arizona, Colorado and Montana Property

392.01 Transportation Equipment - Light Trucks and Vans

392.09 Transportation Equipment - Trailers
Utah Mining
399.30 Structures and Improvements
399.45 Underground Equipment
399.51 Vehicles
399.52 Heavy Construction Equipment
399.60 Miscellaneous Equipment
399.61 Computer Equipment
399.70 Mine Development
Account 353.00, Station Equipment, is used to illustrate the manner in which the
study was conducted for the groups in the preceding list. Net salvage data for the
period 1992 through 2011 were analyzed for this account. The data include cost of
removal, gross salvage and net salvage amounts and each of these amounts is
expressed as a percent of the original cost of regular retirements. Three-year moving
averages for the 1992-1994 through 2009-2011 periods were computed to smooth the
annual amounts.
Cost of removal was fairly consistent during the entire twenty-year period. The
overall cost of removal level was negative 14 percent with an increase to negative 18
percent in the most recent five years. The primary cause for the increased levels of
cost of removal relates to the effort needed to remove station equipment based on
regulations, particularly the transformers.
Gross salvage had been moderate early in the period but has diminished during
the 2002 through 2007 period. The most recent five-year average of 4 percent gross
salvage reflects recent trends back to the 1990s.
The net salvage percent based on the overall period 1992 through 2011 is 9
percent negative net salvage and based on the most recent five-year period is 14
percent, however, there are expectations that levels close to the 1990s should be
11-35
estimated. The range of estimates made by other electric companies for Station
Equipment is negative 5 to negative 15 percent. The net salvage estimate for station
equipment is negative 5 percent, is within the range of other estimates and reflects the
levels of net salvage anticipated in the near future.
The overall net salvage percent for production facilities include costs for final
retirement. The calculation of the weighted net salvage percent includes costs by unit
for final retirement as well as interim retirements prior to final retirement. The overall net
salvage for each production facility combines the interim net salvage amount with the
final dismantlement amount factored to the total plant cost. The calculation for each
facility is set forth on pages 111-582 through 111-587of this study.
The net salvage percents for the remaining accounts were based on judgment
incorporating estimates of previous studies of this and other electric utilities.
.
CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION
Group Depreciation Procedures
A group procedure for depreciation is appropriate when considering more than a
single item of property. Normally the items within a group do not have identical service
lives, but have lives that are dispersed over a range of time. There are two primary
group procedures, namely, average service life and equal life group. In the average
service life procedure, the rate of annual depreciation is based on the average life or
average remaining life of the group, and this rate is applied to the surviving balances of
the group's cost. A characteristic of this procedure is that the cost of plant retired prior
to average life is not fully recouped at the time of retirement, whereas the cost of plant
0 retired subsequent to average life is more than fully recouped. Over the entire life cycle,
11-36
the portion of cost not recouped prior to average life is balanced by the cost recouped
subsequent to average life.
Single Unit of ProDerty
The calculation of straight line depreciation for a single unit of property is
straightforward. For example, if a $1,000 unit of property attains an age of four years
and has a life expectancy of six years, the annual accrual over the total life is:
$1,000 = $100 per year. (4 + 6)
The accrued depreciation is:
$1,000 (1 - = $400.
Remaining Life Annual Accruals
For the purpose of calculating remaining life accruals as of December 31, 2011,
the depreciation reserve for each plant account is allocated among vintages in
proportion to the calculated accrued depreciation for the account. Explanations of
remaining life accruals and calculated accrued depreciation follow. The detailed
calculations as of December 31, 2011, are set forth in the Results of Study section of
the report.
Average Service Life Procedure
In the average service life procedure, the remaining life annual accrual for each
vintage is determined by dividing future book accruals (original cost less book reserve)
by the average remaining life of the vintage. The average remaining life is a directly
weighted average derived from the estimated future survivor curve in accordance with
the average service life procedure.
11-37
The calculated accrued depreciation for each depreciable property group
represents that portion of the depreciable cost of the group which would not be
allocated to expense through future depreciation accruals if current forecasts of life
characteristics are used as the basis for such accruals. The accrued depreciation
calculation consists of applying an appropriate ratio to the surviving original cost of each
vintage of each account based upon the attained age and service life. The straight line
accrued depreciation ratios are calculated as follows for the average service life
procedure:
Ratio = 1 - Average Remaining Life
Average Service Life
AMORTIZATION OF GENERAL PLANT
PacifiCorp continues to utilize amortization accounting for certain general plant
accounts which is commonly referred to as General Plant Amortization or vintage
pooling. These asset categories are characterized as containing many items of small
unit costs with similar mortality characteristics. In addition, these assets represent a
very small portion of the total asset base.
Under this method of accounting, amounts recorded as additions to Plant in
Service are recorded at the vintage account level only. These amounts are being
amortized over their average service lives as determined by the 1991 depreciation
study, and continued in the depreciation studies since 1991. When each vintage
reaches an age equal to this period, the original cost is retired from utility plant in
service. These procedures have eliminated the costly tracking of many small items and
resulted in more effective utilization of property accounting resources.
The following table lists the amortization periods presently in use:
Account DescriDtion
Office Furniture and Equipment

391.0 Office Furniture

391.2 Personal Computers and Printers

391.3 Office Equipment
Life in Years
20
5
8
.
393.0 Stores Equipment
394.0 Tools, Shop and Garage Equipment
395.0 Laboratory Equipment
397.0 * Communication Equipment
397.2 Communications Equipment - Mobile Radio
398.0 Miscellaneous Equipment
* Assets in this account were not addressed in the 1991 study. Therefore, based on the same
methodology as determined in all other amortization accounts, a 24-year amortization period was
established in 2007.
These asset categories were not a part of the depreciation study, however a
limited review of the amortization periods was conducted.
25
24
20
24
11
20
11-39
.
I-1
PART III. RESULTS OF STUDY
.
0
PART Ill. RESULTS OF STUDY
S
QUALIFICATION OF RESULTS
The calculated annual depreciation accrual rates are the principal results of the
study. Continued surveillance and periodic revisions are normally required to maintain
continued use of appropriate annual depreciation accrual rates. An assumption that
accrual rates can remain unchanged over a long period of time implies a disregard for
the inherent variability in service lives and salvage and for the change of the
composition of property in service. The annual accrual rates were calculated in
accordance with the straight line remaining life method of depreciation using the
average service life procedure based on estimates which reflect considerations of
current historical evidence and expected future conditions.
5 The annual depreciation accrual rates are applicable specifically to the electric
plant in service as of December 31, 2011. For most plant accounts, the application of
such rates to future balances that reflect additions subsequent to December 31, 2011, is
reasonable for a period of three to five years.
DESCRIPTION OF STATISTICAL SUPPORT
The service life and salvage estimates were based on judgment which
incorporated statistical analyses of retirement data, discussions with management and
consideration of estimates made for other electric utility companies. The results of the
statistical analyses of service life are presented in the section titled "Service Life
Statistics".
The estimated survivor curves for each account are presented in graphical form. I*
The charts depict the estimated smooth survivor curve and original survivor curve(s),
IM
when applicable, related to each specific group. For groups where the original survivor
curve was plotted, the calculation of the original life table is also presented.
The analyses of salvage data are presented in the section titled, "Net Salvage
Statistics". The tabulations present annual cost of removal and salvage data, three-year
moving averages and the most recent five-year average. Data are shown in dollars and
as percentages of the original cost retired.
DESCRIPTION OF DEPRECIATION TABULATIONS
A summary of the results of the study, as applied to the original cost of electric
plant as of December 31, 2011, is presented on pages 111-4 through 111-19 of this report.
The schedule sets forth the original cost, the book depreciation reserve, future accruals,
the calculated annual depreciation rate and amount, and the composite remaining life
related to electric plant. 0
The tables of the calculated annual depreciation accruals are presented in
account sequence in the section titled "Depreciation Calculations." The tables indicate
the estimated survivor curve and salvage percent for the account and set forth for each
installation year the original cost, the calculated accrued depreciation, the allocated
book reserve, future accruals, the remaining life and the calculated annual accrual
amount.
The Appendix of this report sets forth the projected summary results of the
original cost as of December 31, 2013. The schedule develops the annual depreciation
accrual rates based on the projected original cost, allocated book reserve, future
accruals and composite remaining life utilizing the same parameters as of December
31, 2013.
.
111-3
S . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
STEAM PRODUCTION PLANT
BLUNDELL
310.20 Land Rights 12-2037 SQUARE 0 35,883,106.87 18,954,981 16,928,126 651,081 1.81 26.0 311.00 Structures and Improvements 12-2037 90-R2 (5) 8,026,576.18 4,056,001 4,371904 174,475 2.17 25.1 312.00 Boiler Plant Equipment 12-2037 60-LI (4) 28,217,346.91 12,572,148 16,773,893 732,686 2.60 22.9 314.00 Turbogenerator Units 12-2037 55-Li (6) 32,037,766.34 11,896,784 22,063,248 960,425 3.00 23.0 315.00 Accessory Electric Equipment 12-2037 75-R2.5 (3) 7,501,209.73 3,310,874 4,415,372 176,325 2.35 25.0 316.00 Miscellaneous Power Plant Equipment 12-2037 40-01 (5) 1,241,261.63 447,831 855,494 41,169 3.32 20.8 TOTAL BLUNDELL 112,907,267.66 51,238,619 65,408,037 2,736,161 2.42
CARBON
311.00 Structures and lmpovements 04-2015 90-R2 (48) 15,364,075.57 9,043,571 13,695,261 4,128,150 26.87 3.3 312.00 Boiler Plant Equipment 04-2015 60-Li (48) 68,831,424.89 36,934,687 64,935,822 19,718,731 28.65 3.3 314.00 Turbogenerator Units 04-2015 55-Li (46) 28,351,048.87 14,895,098 27,064,454 8,233,237 29.04 3.3 315.00 Accessory Electric Equipment 04-2015 75-R2.5 (48) 6,218,094.17 3,254,763 5,948,016 1.795,184 28.87 3.3 316.00 Miscellaneous Power Plant Equipment 04-2015 40-01 (47) 809,545.62 313,789 876,243 269,434 33.28 3.3 TOTAL CARBON 119,574,189.12 64,441,908 112,519,796 34,144,736 28.56
CHOLLA
310.20 Land Rights 12-2042 SQUARE 0 1,201,891.85 121,464 1,080,428 34,853 2.90 31.0 311.00 Structures and Improvements 12-2042 90-R2 (7) 59,823,656.62 22,580,228 41,431,085 1,402,045 2.34 29.6 312.00 Boiler Plant Equipment 12-2042 60-Li (6) 325,922,912.71 95,109,183 250,369,104 9,335,627 2.86 26.8 314.00 Turbogenerator Units 12-2042 55-LI (8) 66,047,987.37 23,812,449 47,519,377 1,868,289 2.83 25.4 315.00 Accessory Electric Equipment 12-2042 75-R2.5 (5) 66,675,755.64 25,673,903 44,335.640 1.522,357 2.28 29.1 316.00 Miscellaneous Power Plant Equipment 12-2042 40-01 (7) 4,155,951.08 1,440,057 3,006,811 132,731 3.19 22.7 TOTAL CHOLLA 523,828,155.27 168,737,284 387,742,445 14,295,902 2.73
COLSTRIP
311.00 Structures and Improvements 12-2046 90-R2 (8) 58,963,335.35 32.403,454 31,276,948 955,167 1.62 32.7 312.00 Boiler Plant Equipment 12-2046 60-Li (7) 114,250,014.19 62,967,414 59,280,101 2,182,749 1.91 27.2 314.00 Turbogenerator Units 12-2046 55-Li (9) 34,705,785.42 14,945,002 22,884,304 819,869 2.36 27.9 315.00 Accessory Electric Equipment 12-2046 75-R2.5 (6) 8,949,684.21 5,153,507 4,333,158 136,185 1.52 31.8 316.00 Miscellaneous Power Plant Equipment 12-2046 40-01 (8) 2,203,473.28 1,034,382 1,345,369 55,838 2.53 24.1 TOTAL GOLSTRIP 219,072,292.45 116,503,759 119,119,880 4,149,808 1.89
CRAIG
311.00 Structures and Improvements 12-2034 90-R2 (7) 36,736,993.54 21,837,142 17,471,441 793,747 2.16 22.0 312.00 Boiler Plant Equipment 12-2034 60-Li (6) 93,178,559.28 45,033,353 53,735,920 2,664,117 2.86 20.2 314.00 Turbogenerator Units 12-2034 55-Li (8) 26,345,535.33 10,376,414 18,076,764 887,035 3.37 20.4 315.00 Accessory Electric Equipment 12-2034 75-R2.5 (6) 16,876,687.70 10.257,023 7,632,266 352,739 2.09 21.6 316.00 Miscellaneous Power Plant Equipment 12-2034 40-01 (7) 1,714,396.36 896,624 937,780 52,652 3.07 17.8 TOTAL CRAIG 174,852,172.21 88,400,556 97,854,171 4,750,290 2.72
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
DAVE JOHNSTON
310.20 Land Rights 12-2027 SQUARE 0 99,970.26 63,605 36,365 2,273 2.27 16.0
311.00 Structures and Improvements 12-2027 90-R2 (5) 138,592968.06 33,274,404 112,248,212 7,112,051 5.13 15.8
312.00 Boiler Plant Equipment 12-2027 60-Li (5) 575,213,448.22 153,351,223 450,622,898 29,372,926 5.11 15.3
314.00 Turbogenerator Units 12-2027 55-LI (6) 91,968,161.64 36,805,513 60,680,738 4,085,272 4.44 14.9
315.00 Accessory Electric Equipment 12-2027 75-R2.5 (4) 53,047,376.12 12,322,395 42,846,876 2,717,085 5.12 15.8
316.00 Miscellaneous Power Plant Equipment 12-2027 40-01 (5) 8,457,617.36 1,742,727 7,137,771 500,286 5.92 14.3
TOTAL DAVE JOHNSTON 867,379,541.66 237.559,867 673,572.860 43,789,893 5.05
GADSBY
311.00 Structures and Improvements 12-2022 90-R2 (14) 15,268,515.08 15,723,548 1,682,559 154,306 1.01 10.9
312.00 Boiler Plant Equipment 12-2022 60-1-1 (13) 37,464,585.54 38,411,429 3,923,553 369,102 0.99 10.6
314.00 Turbogenerator Units 12-2022 55-1-1 (14) 18,863,810.73 19.218,312 2,286,432 212,544 1.13 10.8
315.00 Accessory Electric Equipment 12-2022 75-R2.5 (13) 7,862,653.58 6,383.412 2,501,387 228,725 2.91 10.9
316.00 Miscellaneous Power Plant Equipment 12-2022 40-01 (13) 457,978.74 400,569 116,947 11,590 2.53 10.1
TOTAL GADSBY 79,917,543.67 80,137.270 10,510,878 976,267 1.22
HAYDEN = 311.00 Structures and Improvements 12-2030 90-R2 (6) 17,564,004.79 4,268,155 14,349,690 767,503 4.37 18.7
312.00 Boiler Plant Equipment 12-2030 60-Li (6) 52,104,183.17 28,185,580 27,044,854 1.562,139 3.00 17.3
01 314.00 Turbogenerator Units 12-2030 55-LI (7) 7,979,216.19 4,140,125 4,397,636 256,028 3.21 17.2
315.00 Accessory Electric Equipment 12-2030 75-R2.5 (5) 2.532,418.13 1,839,935 819,104 45,615 1.80 18.0
316.00 Miscellaneous Power Plant Equipment 12-2030 40-01 (6) 1,204,187.62 678,648 597,791 38,101 3.16 15.7
TOTAL HAYDEN 81,384,009.90 39.112,443 47,209,075 2,669,386 3.28
HUNTER
310.20 Land Rights 12-2042 SQUARE 0 246,337.54 129,260 117,078 3,777 1.53 31.0
311.00 Structures and Improvements 12-2042 90-R2 (9) 206,941,130.49 112,578,914 112,986,918 3,881,788 1.88 29.1
312.00 Boiler Plant Equipment 12-2042 60-Li (7) 632,231,547.28 236,747,622 439,740,134 16,712,079 2.64 26.3
314.00 Turbogenerator Units 12-2042 55-1-1 (9) 189,228,621.10 57,761,424 148,497,773 5,633,110 2.98 26.4
315.00 Accessory Electric Equipment 12-2042 75-R2.5 (7) 98,505,362.33 52.502,381 52,898,357 1,856,086 1.88 28.5
316.00 Miscellaneous Power Plant Equipment 12-2042 40-01 (8) 3,645,567.81 1,606,519 2,330,694 105,656 2.90 22.1
TOTAL HUNTER 1,130,798,566.55 461,326,120 756,570,954 28,192,496 2.49
HUNTINGTON
311.00 Structures and Improvements 12-2036 90-R2 (8) 116,716,543.27 59,563,288 66,490,579 2,779,665 2.38 23.9
312.00 Boiler Plant Equipment 12-2036 60-Li (6) 527,118,936.17 124,574,585 434,171,487 18,861,855 3.58 23.0
314.00 Turbogenerator Units 12-2036 55-Li (8) 122,867,593.25 39,389,991 93,307,010 4,211,059 3.43 22.2
315.00 Accessory Electric Equipment 12-2036 75-R2.5 (6) 46.421,368.83 19,034,731 30,171,920 1,260,444 2.72 23.9
316.00 Miscellaneous Power Plant Equipment 12-2036 40-01 (7) 2,717,959.41 821,110 2,087,107 103,839 3.82 20.1
TOTAL HUNTINGTON 815,842,400.93 243,383,705 626,228,103 27,216,862 3.34
JAMES RIVER
311.00 Structures and Improvements 12-2016 90-R2 (1) 5,733,734.14 4,411,588 1,379,483 277,005 4.83 5.0
312.00 Boiler Plant Equipment 12-2016 60-Li (1) 5,798,092.36 4,457,732 1,398,341 284,795 4.91 4.9
314.00 Turbogenerator Units 12-2016 55-Li (1) 18,616,437.71 14,291,857 4,510,745 922,355 4.95 4.9
315.00 Accessory Electric Equipment 12-2016 75-R2.5 (1) 4,302,275.77 3,297,379 1,047,920 210,411 4.89 5.0
TOTAL JAMES RIVER 34,450,539.98 26,458,556 8,336,489 1,694,566 4.92
. . .
. . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31,2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
JIM BRIDGER
310.20 Land Rights 12-2037 SQUARE 0 281,111.10 177,737 103,374 3,976 1.41 26.0 311.00 Structures and Improvements 12-2037 90-R2 (10) 140,256,250.56 87,044,687 67,237,189 2,723,000 1.94 24.7 312.00 Boiler Plant Equipment 12-2037 60-Li (8) 675,358,589.65 293,188,983 436,198,294 19,093,129 2.83 22.8 314.00 Turbogenerator Units 12-2037 55-1-1 (10) 175249,865.94 69,160,935 123,613,918 5,453,128 3.11 22.7 315.00 Accessory Electric Equipment 12-2037 75-R2.5 (8) 58,882,346.94 35,406,510 28,186,425 1,162,054 1.97 24.3 316.00 Miscellaneous Power Plant Equipment 12-2037 40-01 (9) 3,722,954.18 1,789,680 2,268,340 114,579 3.08 19.8 TOTAL JIM BRIDGER 1,053,751,118.37 486,768,532 657,607,540 28,549,866 2.71
NAUGHTON
310.20 Land Rights 12-2029 SQUARE 0 15,015.87 11,039 3,977 221 1.47 18.0 311.00 Structures and Improvements 12-2029 90-R2 (7) 70,399,222.08 36,837,724 38,489,444 2,190,083 3.11 17.6 312.00 Boiler Plant Equipment 12-2029 60-1-11 (6) 443,090,329.81 132,342,952 337,332,798 19,728,165 4.45 17.1
314.00 Turbogenerator Units 12-2029 55-Li (7) 76,375,657.13 30,448,941 51,273,012 3,075,684 4.03 16.7 315.00 Accessory Electric Equipment 12-2029 75-R2.5 (6) 23,006,767.68 11,920,358 12,466,816 714,096 3.10 17.5 316.00 Miscellaneous Power Plant Equipment 12-2029 40-01 (7) 2,011,397.30 640,479 1,511,716 97,686 4.86 15.5 TOTAL NAUGHTON 614,898,389.87 212,201,493 441,077,763 25,805,935 4.20
- WYODAK
310.20 Land Rights 12-2039 SQUARE 0 164,796.80 87,054 77,743 2,777 1.69 28.0 0) 311.00 Structures and Improvements 12-2039 90-R2 (6) 51,317,577.18 26,663,441 27,733,191 1,045,411 2.04 26.5 312.00 Boiler Plant Equipment 12-2039 60-1-11 (5) 300,866,077.38 85,481,727 230,427,654 9,239,699 3.07 24.9 314.00 Turbogenerator Units 12-2039 55-Li (7) 64,048,524.35 20,811,502 47,720,419 1,975,285 3.08 24.2 315.00 Accessory Electric Equipment 12-2039 75-R2.5 (4) 28,129,327.46 11,407,068 17,847,433 673,412 2.39 26.5 316.00 Miscellaneous Power Plant Equipment 12-2039 40-01 (6) 1,231,113.42 208,893 1,096,087 48,667 3.95 22.5
TOTAL WYODAK 445,757,416.59 144,659,685 324,902,527 12,985,251 2.91
TOTAL DEPRECIABLE STEAM PRODUCTION PLANT 6,274,413,604.23 2,420,929,797 4,328,660,518 231,957,419 3.70
310.30 Water Rights
Carbon 865,460.63 683,010
Dave Johnston 9,700,996.61 2,534,227 Gadsby 8,138.01 12,995
Hunter 24,271,831.30 10,839,179 Huntington 1,471,639.00 981,841
JimBridger 171,270.00 96,463
Naughton 690.97 631
Wyodak 13,496.80 7,722
Total Account 310.30 Water Rights 36,503,523.32 15,156,068
TOTAL STEAM PRODUCTION PLANT 6,310,917,127.55 2,436,085,865 4,328,660,518 231,957,419 3.68
-
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
HYDRAULIC PRODUCTION PLANT
ASHTON/ST. ANTHONY
330.20 Land Rights 12-2027 SQUARE 0 28,699.78 15,790 12,910 807 2.81 16.0
331.00 Structures and Improvements 12-2027 120-R1.5 (2) 1,179,468.81 599,314 603,744 38,500 3.26 15.7
332.00 Reservoirs, Dams and Waterways 12-2027 120-R2 (1) 14,951,743.14 2,905,527 12,195,734 769,088 5.14 15.9
333.00 Water Wheels, Turbines and Generators 12-2027 90-1-11.5 (3) 2,448,998.34 1,289,204 1,233,264 79,521 3.25 15.5
334.00 Accessory Electric Equipment 12-2027 70-LO (3) 1,385,149.56 674,765 751,939 50,863 3.67 14.8 335.00 Miscellaneous Power Plant Equipment 12-2027 75-R0.5 (1) 8,649.97 5,093 3,643 242 2.80 15.1
336.00 Roads, Railroads and Bridges 12-2027 120-R1.5 (5) 744.30 598 184 12 1.61 15.3
TOTAL ASHTON/ST. ANTHONY 20,003,453.90 5,490,291 14,801,418 939,033 4.69
BEAR RIVER
330.20 Land Rights 12-2033 SQUARE 0 5,879.43 4,113 1,766 81 1.38 21.8
331.00 Structures and Improvements 12-2033 120-R1.5 (4) 4,674,162.68 1,885,457 2,975,672 140,077 3.00 21.2
332.00 Reservoirs, Dams and Waterways 12-2033 120-R2 (3) 25,220,204.32 9,868,843 16,107,967 751,331 2.98 21.4
333.00 Water Wheels, Turbines and Generators 12-2033 90-1-11.5 (4) 10,723,401.78 3,513,175 7,639,163 361,247 3.37 21.1
334.00 Accessory Electric Equipment 12-2033 70-LO (4) 4,114,781.19 1,293,278 2,986,094 150,063 3.65 19.9 = 335.00 Miscellaneous Power Plant Equipment 12-2033 75-R0.5 (2) 82097.00 38,018 45,721 2,263 2.76 20.2
336.00 Roads, Railroads and Bridges 12-2033 120-R1.5 (3) 598,124.93 250,356 365,713 17,136 2.86 21.3
TOTAL BEAR RIVER 45,418,651.33 16,853,240 30,122,096 1,422,198 3.13
BEND
331.00 Structures and Improvements 12-2016 120-R1.5 (1) 57,076.38 53,749 3,898 784 1.37 5.0
332.00 Reservoirs, Dams and Waterways 12-2016 120-R2 0 532,904.86 253,003 279,902 56,093 10.53 5.0
333.00 Water Wheels, Turbines and Generators 12-2016 90-1-11.5 (2) 97,110.43 79,690 19,363 3,881 4.00 5.0 334.00 Accessory Electric Equipment 12-2016 70-LO (1) 627,584.39 566,062 67,798 13,897 2.21 4.9
335.00 Miscellaneous Power Plant Equipment 12-2016 75-R0.5 0 15,383.82 11,669 3,715 754 4.90 4.9
336.00 Roads, Railroads and Bridges 12-2016 120-R1.5 (1) 174.40 176 0 0 0.00 0.0
TOTAL BEND 1,330,234.28 964,349 374,676 75,409 5.67
BIG FORK
331.00 Structures and Improvements 12-2053 120-R1.5 (5) 606,391.29 307,876 328,835 8,183 1.35 40.2
332.00 Reservoirs, Dams and Waterways 12-2053 120-R2 (4) 4,696,998.58 2,448,184 2,436,695 59,979 1.28 40.6
333.00 Water Wheels, Turbines and Generators 12-2053 90-1-11.5 (9) 1,495,500.81 769,672 860,424 21,981 1.47 39.1
334.00 Accessory Electric Equipment 12-2053 70-LO (8) 300,515.20 174,744 149,812 4,302 1.43 34.8
336.00 Roads, Railroads and Bridges 12-2053 120-R1.5 (4) 232,133.05 52,429 188,989 4,694 2.02 40.3
TOTAL BIG FORK 7,331,538.93 3,752,905 3,964,755 99,139 1.35
CONDIT
330.20 Land Rights FULLY ACCRUED 172.28 172 0 0 - -
330.40 Flood Rights FULLY ACCRUED 2,963.75 2,964 0 0 - -
331.00 Structures and Improvements FULLY ACCRUED 1,038,010.77 1,012,852 25,159 0 - -
332.00 Reservoirs, Dams and Waterways FULLY ACCRUED 76,393.33 76,393 0 0 - -
333.00 Water Wheels, Turbines and Generators FULLY ACCRUED 87,928.29 76,631 11,297 0 - -
334.00 Accessory Electric Equipment FULLY ACCRUED 132,519.20 132,519 0 0 - -
335.00 Miscellaneous Power Plant Equipment FULLY ACCRUED 3,588.26 3,588 0 0 - - 336.00 Roads, Railroads and Bridges FULLY ACCRUED 59,738.08 59,738 0 0 - -
TOTAL CONDIT 1,401,313.96 1,364,857 36,456 0 -
. .
S . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
CUTLER
33030 Water Rights 12-2024 SQUARE 0 4818.31 2,949 1,869 143 2.97 13.1 330.40 Flood Rights 12-2024 SQUARE 0 90,968.42 53,064 37,904 2,914 3.20 13.0 331.00 Structures and Improvements 12-2024 120-R1.5 (1) 3,968,892.28 1,565,277 2,443,304 191,004 4.81 12.8 332.00 Reservoirs, Dams and Waterways 12-2024 120-R2 (1) 7,553,630.76 3,110,868 4,518,299 353,161 4.68 12.8 333.00 Water Wheels, Turbines and Generators 12-2024 90-1-1 .5 (1) 11,999,063.03 2,130,854 9,988,200 775,105 6.46 12.9 334.00 Accessory Electric Equipment 12-2024 70-LO (2) 2,564,703.01 510,863 2,105,134 169,076 6.59 12.5 335.00 Miscellaneous Power Plant Equipment 12-2024 75-R0.5 (1) 12,554.11 5,906 6,774 545 4.34 12.4 336.00 Roads, Railroads and Bridges 12-2024 120-R1.5 (1) 572,059.24 259,659 318,121 24,879 4.35 12.8 TOTAL CUTLER 26,766,689.16 7,639,440 19,419,605 1516,827 5.67
EAGLE POINT
330.20 Land Rights 12-2025 SQUARE 0 12,122.48 12,122 0 0 - - 331.00 Structures and Improvements 12-2025 120-R1.5 (1) 138,479.88 115,570 24,295 1,758 1.27 13.8 332.00 Reservoirs, Dams and Waterways 12-2025 120-R2 (1) 1,227,012.53 1,017,939 221,344 15,962 1.30 13.9 333.00 Water Wheels, Turbines and Generators 12-2025 90-1-1 .5 (4) 251,541.42 249,873 11,730 851 0.34 13.8 334.00 Accessory Electric Equipment 12-2025 70-LO (3) 98,714.47 69,132 32,544 2,421 2.45 13.4 336.00 Roads, Railroads and Bridges 12-2025 120-R1.5 (1) 105,740.65 63,989 42,809 3,098 2.93 13.8 TOTAL EAGLE POINT 1,833,611.43 1,528,625 332,722 24,090 1.31
00 FOUNTAIN GREEN
331.00 Structures and Improvements FULLY ACCRUED 35,549.64 35.550 0 0 - - 332.00 Reservoirs, Dams and Waterways FULLY ACCRUED 318,832.62 228,155 90,678 0 - - 333.00 Water Wheels, Turbines and Generators FULLY ACCRUED 92,199.14 92,199 0 0 - - 334.00 Accessory Electric Equipment FULLY ACCRUED 145,374.73 78,464 66,911 0 - - 336.00 Roads, Railroads and Bridges FULLY ACCRUED 1,261.15 1,261 0 0 - - TOTAL FOUNTAIN GREEN 593,217.28 435,629 157,589 0 -
GRANITE
331.00 Structures and Improvements 12-2030 120-R1.5 (2) 534,780.84 130,303 415,173 22,272 4.16 18.6 332.00 Reservoirs, Dams and Waterways 12-2030 120-R2 (1) 3,769,782.29 1,289,268 2,518.212 134,298 3.56 18.8 333.00 Water Wheels, Turbines and Generators 12-2030 90-1-1 .5 (4) 720,702.06 356,684 392,846 21,576 2.99 18.2 334.00 Accessory Electric Equipment 12-2030 70-LO (4) 210,624.63 88,372 130,678 7,528 3.57 17.4 335.00 Miscellaneous Power Plant Equipment 12-2030 75-R0.5 (2) 1,409.81 832 606 34 2.41 17.8 TOTAL GRANITE 5,237,299.63 1,865,459 3,457,515 185,708 3.55
KLAMATH RIVER
330.20 Land Rights 12-2020 SQUARE 0 638,992.96 301,660 337,333 37,482 5.87 9.0 330.40 Flood Rights 12-2020 SQUARE 0 252,509.75 152,481 100,029 11,115 4.40 9.0 331.00 Structures and Improvements 12-2020 120-R1.5 (1) 902,611.29 394,187 517,450 58,131 6.44 8.9 332.00 Reservoirs, Dams and Waterways 12-2020 120-R2 (1) 11,773,874.40 6,851.048 5,040,565 566,154 4.81 8.9 333.00 Water Wheels, Turbines and Generators 12-2020 90-1-1 .5 (4) 284,202.95 175,105 120,466 14,080 4.95 8.6 334.00 Accessory Electric Equipment 12-2020 70-LO (1) 850,584.91 349,150 509,941 58,798 6.91 8.7 335.00 Miscellaneous Power Plant Equipment 12-2020 75-R0.5 (1) 61,787.58 32,488 29,917 3,473 5.62 8.6 336.00 Roads, Railroads and Bridges 12-2020 120-R1.5 (1) 241,074.81 112,137 131,349 14,746 6.12 8.9 TOTAL KLAMATH RIVER 15,005,638.65 8,368,256 6,787,050 763,979 5.09
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
KLAMATH RIVER - ACCELERATED
330.20 Land Rights 12-2019 SQUARE 0 40,941.30 23,079 17,862 2,233 5.45 8.0
330.40 Flood Rights 12-2019 SQUARE 0 1,029.50 581 448 56 5.44 8.0
331.00 Structures and Improvements 12-2019 SQUARE 0 13,625,273.83 4,600,629 9,024,645 1,128,079 8.28 8.0
332.00 Reservoirs, Dams and Waterways 12-2019 SQUARE 0 33,571,693.16 14,772,461 18,799,232 2,349,902 7.00 8.0
333.00 Water Wheels, Turbines and Generators 12-2019 SQUARE 0 17,770,236.87 6,64,137 11,125,100 1,390,639 7.83 8.0
334.00 Accessory Electric Equipment 12-2019 SQUARE 0 15,513,216.33 4,197,548 11,315,668 1,414,462 9.12 8.0
335.00 Miscellaneous Power Plant Equipment 12-2019 SQUARE 0 169,253.74 84,765 84,489 10,563 6.24 8.0
336.00 Roads, Railroads and Bridges 12-2019 SQUARE 0 2,547,856.13 1,023,780 1,524,076 190,510 7.48 8.0
TOTAL KLAMATH RIVER ACCELERATED 83,239,500.86 31,347,980 51,891,520 6,486,444 7.79
LAST CHANCE
331.00 Structures and Improvements 12-2025 120-R1.5 (1) 448,394.01 244,819 208,059 15,110 3.37 13.8
332.00 Reservoirs, Dams and Waterways 12-2025 120-R2 (1) 959,002.13 454.436 514,156 37,110 3.87 13.9
333.00 Water Wheels, Turbines and Generators 12-2025 90-1-1 .5 (3) 1,068,019.67 612,312 487,748 35,902 3.36 13.6
334.00 Accessory Electric Equipment 12-2025 70-La (2) 261,833.29 99,338 167,732 12,670 4.84 13.2
336.00 Roads, Railroads and Bridges 12-2025 120-R1.5 (1) 65,286.71 38,833 27,107 1,971 3.02 13.8
TOTAL LAST CHANCE 2,802,535.81 1,449,738 1,404,802 102,763 3.67
LIFTON
(0 330.20 Land Rights 12-2033 SQUARE 0 20,758.93 12,173 8,586 390 1.88 22.0
330.30 Water Rights 12-2033 SQUARE 0 24,129.94 13,866 10,264 466 1.93 22.0
331.00 Structures and Improvements 12-2033 120-R1.5 (4) 1,202.030.35 560,157 689,955 32,937 2.74 20.9
332.00 Reservoirs, Dams and Waterways 12-2033 120-R2 (3) 8,271,908.23 3,014,592 5,505,473 257,784 3.12 21.4
333.00 Water Wheels, Turbines and Generators 12-2033 90-1.1 .5 (2) 7,761,267.73 1,072,252 6,844,241 316,348 4.08 21.6
334.00 Accessory Electric Equipment 12-2033 70-LO (4) 288,315.67 102,806 197,042 10,043 3.48 19.6
335.00 Miscellaneous Power Plant Equipment 12-2033 75-R0.5 (2) 2,910.09 1,267 1,701 84 2.89 20.2
336.00 Roads, Railroads and Bridges 12-2033 120-R1.5 (2) 186,957.26 38.479 152,217 7,074 3.78 21.5
TOTAL LIFTON 17,758,278.20 4,815,592 13,409,479 625,126 3.52
MERWIN
330.20 Land Rights 12-2058 SQUARE 0 300,510.01 227,732 72,778 1,549 0.52 47.0
330.50 Fish/Wildlife 12-2058 SQUARE 0 212,279.74 163,648 48,632 1,035 0.49 47.0
331.00 Structures and Improvements 12-2058 120-R1.5 (5) 31,596,208.04 10,311,084 22,864,934 516,626 1.64 44.3
332.00 Reservoirs, Dams and Waterways 12-2058 120-R2 (9) 11,656,734.99 6,206,732 6,499,109 148,831 1.28 43.7
333.00 Water Wheels, Turbines and Generators 12-2058 90-1-1 .5 (17) 7,889,887.76 4,799,510 4,431,659 114,110 1.45 38.8
334.00 Accessory Electric Equipment 12-2058 70-LO (8) 10,057,945.59 1,969,413 8,893,168 234,636 2.33 37.9
335.00 Miscellaneous Power Plant Equipment 12-2058 75-R0.5 (3) 158,874.83 34,266 129,375 3,235 2.04 40.0
336.00 Roads, Railroads and Bridges 12-2058 120-R1.5 (6) 2,148,088.58 718,825 1,558,149 35,229 1.64 44.2
TOTAL MERWIN 64,020,529.54 24,431,210 44,497,804 1,055,251 1.65
NORTH UMPQUA
331.00 Structures and Improvements 12-2038 120-R1.5 (3) 23,122,316.99 6,479,110 17,336,876 662,375 2.86 26.2
332.00 Reservoirs, Dams and Waterways 12-2038 120-R2 (2) 117,865,347.31 33,112,655 87,109,999 3,304,427 2.80 26.4
333.00 Water Wheels, Turbines and Generators 12-2038 90-1-1 .5 (5) 24,053,733.61 5,362,038 19,894,382 768,676 3.20 25.9
334.00 Accessory Electric Equipment 12-2038 70-LO (4) 15,764,745.34 2,428,520 13,966,815 573,835 3.64 24.3
335.00 Miscellaneous Power Plant Equipment 12-2038 75-R0.5 (2) 716,521.19 200,692 530,160 21,538 3.01 24.6
336.00 Roads, Railroads and Bridges 12-2038 120-R1.5 (3) 6,840,814.91 2,289,521 4,756,518 182,378 2.67 26.1
TOTAL NORTH UMPQUA 188,363,479.35 49,872,536 143,594,750 5,513,229 2.93
. . .
S . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
OLMSTED
331.00 Structures and Improvements 12-2016 120-R1.5 (1) 190,851.69 149,454 43,306 8,758 4.59 4.9 334.00 Accessory Electric Equipment 12-2016 70-LO (1) 28,640.22 17,085 11,842 2,410 8.41 4.9 335.00 Miscellaneous Power Plant Equipment 12-2016 75-R0.5 0 3,274.14 2,581 693 140 4.28 5.0 336.00 Roads, Railroads and Bridges 12-2016 120-R1.5 0 12,641.17 6,512 6,129 1,231 9.74 5.0 TOTAL OLMSTED 235,407.22 175,632 61,970 12,539 5.33
PARIS
331.00 Structures and Improvements 12-2017 120-R1.5 0 115,992.18 55,262 60,730 10,174 8.77 6.0 332.00 Reservoirs, Dams and Waterways 12-2017 120-R2 (1) 96,285.00 95,825 1,423 238 0.25 6.0 333.00 Water Wheels, Turbines and Generators 12-2017 90-1-1 .5 (1) 73,253.33 68,094 5,892 991 1.35 5.9 334.00 Accessory Electric Equipment 12-2017 70-LO (1) 151,116.65 103,434 49,194 8,345 5.52 5.9 335.00 Miscellaneous Power Plant Equipment 12-2017 75-R0.5 0 417.22 390 27 5 1.20 5.4 TOTAL PARIS 437,064.38 323,005 117,266 19,753 4.52
PIONEER
330.20 Land Rights 12-2030 SQUARE 0 9,247.48 7,357 1,890 99 1.07 19.1 330.30 Water Rights 12-2030 SQUARE 0 110,805.67 88,175 22,631 1,191 1.07 19.0 331.00 Structures and Improvements 12-2030 120-R1.5 (2) 514,442.22 204,736 319,995 17,239 3.35 18.6 332.00 Reservoirs, Dams and Waterways 12-2030 120-R2 (2) 8,118,726.13 3,891,552 4,389,549 235,238 2.90 18.7 333.00 Water Wheels, Turbines and Generators 12-2030 90-1-11.5 (2) 1,598,920.96 394,338 1,236,561 66,166 4.14 18.7 334.00 Accessory Electric Equipment 12-2030 70-LO (4) 543,405.18 226,055 339,086 19,514 3.59 17.4 335.00 Miscellaneous Power Plant Equipment 12-2030 75-R0.5 (1) 9,601.69 4,918 4,780 270 2.81 17.7 336.00 Roads, Railroads and Bridges 12-2030 120-R1.5 (1) 70,754.91 7,613 63,849 3,417 4.83 18.7 TOTAL PIONEER 10,975,904.24 4,824,744 6,378,341 343,134 3.13
PROSPECT # 1. 2 AND 4
330.20 Land Rights 12-2038 SQUARE 0 3,711.84 1,659 2,053 76 2.05 27.0 330.40 Flood Rights 12-2038 SQUARE 0 3,166.96 1,988 1,179 44 1.39 26.8 331.00 Structures and Improvements 12-2038 120-R1.5 (3) 3,310,521.34 1,043,997 2,365,840 90,682 2.74 26.1 332.00 Reservoirs, Dams and Waterways 12-2038 120-R2 (2) 26,162,163.71 6,116,126 20,569,281 777,016 2.97 26.5 333.00 Water Wheels, Turbines and Generators 12-2038 90-1-11.5 (5) 3,898,861.56 916,508 3,177,297 122,725 3.15 25.9 334.00 Accessory Electric Equipment 12-2038 70-LO (5) 2,177,999.46 573,906 1,712,993 71,647 3.29 23.9
335.00 Miscellaneous Power Plant Equipment 12-2038 75-R0.5 (2) 19,027.06 4,930 14,478 584 3.07 24.8 336.00 Roads, Railroads and Bridges 12-2038 120-R1.5 (3) 292,057.63 87,318 213,501 8,167 2.80 26.1 TOTAL PROSPECT # I, 2 AND 4 35,867,509.56 8,746,432 28,056,622 1,070,941 2.99
PROSPECT #3
331.00 Structures and Improvements 12-2018 120-R1.5 (1) 333,844.78 219,953 117,230 16,880 5.06 6.9
332.00 Reservoirs, Dams and Waterways 12-2018 120-R2 (1) 4,227,698.95 3,012,197 1,257,779 180,670 4.27 7.0
333.00 Water Wheels, Turbines and Generators 12-2018 90-1-1.5 (1) 1,808,818.99 1,207,312 619,595 89,244 4.93 6.9 334.00 Accessory Electric Equipment 12-2018 70-LO (1) 477,082.18 315,765 166,088 24,459 5.13 6.8 335.00 Miscellaneous Power Plant Equipment 12-2018 75-R0.5 0 71,749.51 50,472 21,278 3,113 4.34 6.8 336.00 Roads, Railroads and Bridges 12-2018 120-R1.5 (1) 59,360.36 46,897 13,057 1,885 3.18 6.9 TOTAL PROSPECT #3 6,978,554.77 4,852,596 2,195,027 316,251 4.53
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31,2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
SANTA CLARA
331.00 Structures and Improvements 12-2020 120-R1.5 (1) 179,622.92 107,595 73,824 8,285 4.61 8.9
332.00 Reservoirs, Dams and Waterways 12-2020 120-R2 (1) 1,139,630.56 693,752 457,275 51,216 4.49 8.9
333.00 Water Wheels, Turbines and Generators 12-2020 90-1-11.5 (1) 464,354.77 293,532 175,466 19.779 4.26 8.9
334.00 Accessory Electric Equipment 12-2020 70-LO (1) 692,175.17 386,516 312,581 36,039 5.21 8.7
335.00 Miscellaneous Power Plant Equipment 12-2020 75-R0.5 (1) 7,952.48 5,558 2,474 284 3.57 8.7
336.00 Roads, Railroads and Bridges 12-2020 120-R1.5 (2) 2,720.37 2,341 434 50 1.84 8.7
TOTAL SANTA CLARA 2.486,456.27 1,489,294 1,022,054 115,653 4.65
STAIRS
331.00 Structures and Improvements 12-2030 120-R1.5 (3) 181,021.20 107,359 79,093 4,266 2.36 18.5
332.00 Reservoirs, Dams and Waterways 12-2030 120-R2 (2) 741,496.91 286,792 469,535 25,054 3.38 18.7
333.00 Water Wheels, Turbines and Generators 12-2030 90-1.1.5 (3) 518,170.82 289.650 244,066 13,290 2.56 18.4
334.00 Accessory Electric Equipment 12-2030 70-LO (4) 178,031.46 95.941 89,212 5,148 2.89 17.3
336.00 Roads, Railroads and Bridges 12-2030 120-R1.5 (1) 5,509.26 150 5,414 289 5.25 18.7
TOTAL STAIRS 1,624,229.65 779,892 887,320 48,047 2.96
SWIFT
330.20 Land Rights 12-2058 SQUARE 0 6,277,412.59 3,726,097 2,551,316 54,283 0.86 47.0
330.50 Fish/Wildlife 12-2058 SQUARE 0 97,228.11 56,819 40,409 860 0.88 47.0
• 331.00 Structures and Improvements 12-2058 120-R1.5 (5) 31,933,471.09 3,282,966 30,247,179 676,497 2.12 44.7
332.00 Reservoirs, Dams and Waterways 12-2058 120-R2 (8) 42,715,636.80 23,841,615 22,291,273 517,861 1.21 43.0
333.00 Water Wheels, Turbines and Generators 12-2058 90-1-1 .5 (16) 11,938,274.49 6,436,592 7,411,806 192,152 1.61 38.6
334.00 Accessory Electric Equipment 12-2058 70-LO (8) 4,434,336.04 998,085 3,790,998 101,343 2.29 37.4
335.00 Miscellaneous Power Plant Equipment 12-2058 75-R0.5 (5) 417,281.14 223,040 215,105 6,056 1.45 35.5
336.00 Roads, Railroads and Bridges 12-2058 120-R1.5 (5) 1,012,079.37 174,838 887,845 19,920 1.97 44.6 TOTAL SWIFT 98.825,719.63 38,740,052 67,435,931 1,568,972 1.59
VIVA NAUGHTON
331.00 Structures and Improvements 12-2040 120-R1.5 (3) 403,224.93 175,574 239,748 8,580 2.13 27.9
332.00 Reservoirs, Dams and Waterways 12-2040 120-R2 (2) 103,506.99 46,360 59,217 2,101 2.03 28.2
333.00 Water Wheels, Turbines and Generators 12-2040 90-1-1 .5 (7) 497,437.95 232,298 299,961 11,159 2.24 26.9
334.00 Accessory Electric Equipment 12-2040 70-LO (6) 169,721.82 71,684 108,221 4,376 2.58 24.7
335.00 Miscellaneous Power Plant Equipment 12-2040 75-R0.5 (2) 20,594.26 8,858 12,148 468 2.27 26.0
TOTAL VIVA NAUGHTON 1,194,485.95 534,774 719,295 26,684 2.23
WALLOWA FALLS
331.00 Structures and Improvements 12-2016 120-R1.5 0 112,225.05 88,911 23,314 4,692 4.18 5.0
332.00 Reservoirs, Dams and Waterways 12-2016 120-R2 0 909,447.61 719,140 190,308 38,211 4.20 5.0
333.00 Water Wheels, Turbines and Generators 12-2016 90-1-1.5 (1) 105,583.87 72,452 34,188 6,874 6.51 5.0
334.00 Accessory Electric Equipment 12-2016 70-LO (1) 1,393,215.15 1,040,214 366,933 74,871 5.37 4.9
336.00 Roads, Railroads and Bridges 12-2016 120-R1.5 0 310,958.51 235,849 75,110 15,103 4.86 5.0
TOTAL WALLOWA FALLS 2,831,430.19 2,156,566 689,853 139,751 4.94
0 0 0
. . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
WEBER
331.00 Structures and Improvements 12-2020 120-R1.5 (1) 368,302.99 258,763 113,223 12,744 3.46 8.9 332.00 Reservoirs, Dams and Waterways 12-2020 120-R2 (1) 1,358,944.18 931,858 440,676 49,506 3.64 8.9 333.00 Water Wheels, Turbines and Generators 12-2020 90-1-1.5 (1) 904,665.20 592,171 321,541 36,305 4.01 8.9 334.00 Accessory Electric Equipment 12-2020 70-LO (1) 253,737.73 71,575 184,700 21,029 8.29 8.8 335.00 Miscellaneous Power Plant Equipment 12-2020 75-R0.5 (1) 22,270.09 14,643 7,850 898 4.03 8.7 336.00 Roads, Railroads and Bridges 12-2020 120-R1.5 (1) 39,856.53 24,646 15,609 1,750 4.39 8.9 TOTAL WEBER 2,947,776.72 1,893,656 1,083,599 122,232 4.15
YALE
330.20 Land Rights 12-2058 SQUARE 0 761,579.86 464,848 296,732 6,313 0.83 47.0 331.00 Structures and Improvements 12-2058 120-R1.5 (7) 7,680,924.56 2,771,426 5,447,163 124,156 1.62 43.9 332.00 Reservoirs, Dams and Waterways 12-2058 120-R2 (10) 27.653,817.17 17,599,833 12,819,366 304,166 1.10 42.1 333.00 Water Wheels, Turbines and Generators 12-2058 90-1-1.5 (15) 10,698,063.15 5,305,887 6,996,886 177,745 1.66 39.4 334.00 Accessory Electric Equipment 12-2058 70-LO (9) 3,586,772.18 1,122,186 2,787,396 76,509 2.13 36.4 335.00 Miscellaneous Power Plant Equipment 12-2058 75-R0.5 (6) 546,858.96 314,075 265,595 7,739 1.42 34.3 336.00 Roads, Railroads and Bridges 12-2058 120-R1.5 (5) 1,439,462.47 383,868 1,127,568 25,447 1.77 44.3
- TOTAL YALE 52,367,478.35 27,962,123 29,740,706 722,075 1.38
HYDRO DECOMMISSIONING RESERVE a (2,219,335) 8,853,085 1,770,617 5.0
N) TOTAL HYDRAULIC PRODUCTION 697,877,989.24 250,439,538 481,493,306 25,085,845 3.59
OTHER PRODUCTION PLANT
CHEHALIS
341.00 Structures and Improvements 12-2043 70-S2.5 (4) 23,264,895.84 4,770,678 19,424,814 616,617 2.65 31.5 342.00 Fuel Holders, Producers and Accessories 12-2043 50-R2 (3) 1,597,345.52 334,616 1,310,650 45,620 2.86 28.7 343.00 Prime Movers 12-2043 40-RI (5) 191,561,490.22 35,475,369 165,664,196 6,360,655 3.32 26.0 344.00 Generators 12-2043 50-R2 (5) 82,787,184.68 17,586,081 69,340,463 2,412,833 2.91 28.7 345.00 Accessory Electric Equipment 12-2043 70-R3 (4) 39,232,856.31 7,969,692 32,832,479 1,053,091 2.68 31.2 346.00 Miscellaneous Power Plant Equipment 12-2043 60-R3 (4) 3,239,885.55 670,002 2,699,479 87,844 2.71 30.7 TOTAL CHEHALIS 341,683,658.12 66,806,438 291,272,081 10,576,660 3.10
CURRANT CREEK
341.00 Structures and Improvements 12-2045 70-S2.5 (4) 44,110,651.13 7,483,195 38.391,882 1,146,048 2.60 33.5 342.00 Fuel Holders, Producers and Accessories 12-2045 50-R2 (3) 3,299,735.22 572,985 2,825,742 92,496 2.80 30.5 343.00 Prime Movers 12-2045 40-Ri (5) 183,388,912.17 26,903,906 165,654,452 5,996,075 3.27 27.6 344.00 Generators 12-2045 50-R2 (5) 75,958,925.69 12,270,691 67,486,181 2,200,476 2.90 30.7 345.00 Accessory Electric Equipment 12-2045 70-R3 (4) 42,401,824.55 6,842,125 37,255,773 1,123,463 2.65 33.2 346.00 Miscellaneous Power Plant Equipment 12-2045 60-R3 (4) 2,969,761.75 520,979 2,567,573 78,591 2.65 32.7 TOTAL CURRANT CREEK 352,129,810.51 54,593,881 314,181,603 10,637,149 3.02
-
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31,2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
HERMISTON
341.00 Structures and Improvements 12-2036 70-S2.5 (4) 12844996.02 4,318,895 9,039,901 368,006 2.86 24.6
342.00 Fuel Holders, Producers and Accessories 12-2036 50-R2 (3) 25,321.62 8,889 17,192 765 3.02 22.5
343.00 Prime Movers 12-2036 40-Ri (4) 107,253,896.88 31,307,539 80,236,514 3,841,289 3.58 20.9
344.00 Generators 12-2036 50-R2 (4) 40,074,379.62 13,702,379 27,974,976 1,240,517 3.10 22.6
345.00 Accessory Electric Equipment 12-2036 70-R3 (4) 9,115,252.96 3,189,999 6,289,864 258,633 2.84 24.3
346.00 Miscellaneous Power Plant Equipment 12-2036 60-R3 (3) 497,343.10 175,766 336,497 14,068 2.83 23.9
TOTAL HERMISTON 169,811,190.20 52,703,467 123,894,944 5,723,278 3.37
LAKE SIDE
341.00 Structures and Improvements 12-2047 70-S2.5 (5) 27,840,392.37 1,796,212 27,436,200 773,233 2.78 35.5
342.00 Fuel Holders, Producers and Accessories 12-2047 50-R2 (4) 3,502,124.00 228,130 3,414,079 105,438 3.01 32.4
343.00 Prime Movers 12-2047 40-RI (5) 178,617,105.44 10.639,577 176,908,384 6,097,398 3.41 29.0
344.00 Generators 12-2047 50-R2 (5) 82,025,855.99 5,254,905 80,872,244 2,495,887 3.04 32.4
345.00 Accessory Electric Equipment 12-2047 70-R3 (5) 44,396,410.02 2,845,160 43,771,071 1,246,885 2.81 35.1
346.00 Miscellaneous Power Plant Equipment 12-2047 60-R3 (4) 3,151,909.27 204,884 3,073,102 88,715 2.81 34.6
TOTAL LAKE SIDE 339,533,797.09 20,968,868 335,475,080 10,807,556 3.18
GADSBY PEAKERS - CT
341.00 Structures and Improvements 12-2032 70-S2.5 (2) 4,240,304.49 1,311,326 3,013,785 144,208 3.40 20.9
342.00 Fuel Holders, Producers and Accessories 12-2032 50-R2 (1) 2,284,125.76 709,142 1.597,825 80,577 3.53 19.8
343.00 Prime Movers 12-2032 40-Ri (2) 56.436,132.04 15,169,888 42,394,967 2,269,642 4.02 18.7
344.00 Generators 12-2032 50-R2 (2) 16,059,493.89 5,105,983 11,274,701 568,912 3.54 19.8
345.00 Accessory Electric Equipment 12-2032 70-R3 (2) 2,919,648.88 806,767 2,171,275 104,566 3.58 20.8
TOTAL GADBSY PEAKER UNIT 4-6 81,939,705.06 23,103,106 60,452,553 3,167,905 3.87
LITTLE MOUNTAIN
341.00 Structures and Improvements FULLY ACCRUED 337,027.88 360,620 0 0 - -
343.00 Prime Movers FULLY ACCRUED 1,167,092.49 1,468,443 (219,654) 0 - -
345.00 Accessory Electric Equipment FULLY ACCRUED 215,728.34 230.829 0 0 - -
346.00 Miscellaneous Power Plant Equipment FULLY ACCRUED 11,813.11 12,640 0 0 - -
TOTAL LITTLE MOUNTAIN 1,731,661.82 2,072,532 (219,654) 0
DUNLAP - WIND
341.00 Structures and Improvements 12-2040 70-RI (1) 7,639,582.09 410,022 7,305,956 269,485 3.53 27.1
343.00 Prime Movers 12-2040 60-R2.5 (1) 207,516,766.59 11.796,933 197,795,001 7,031,461 3.39 28.1
344.00 Generators 12-2040 60-R2.5 (1) 5,564,835.74 316,350 5,304,134 188,558 3.39 28.1
345.00 Accessory Electric Equipment 12-2040 60-R3 (1) 12,295,697.59 702,600 11,716,055 411,224 3.34 28.5
346.00 Miscellaneous Power Plant Equipment 12-2040 60-R3 0 149,130.71 8,511 140,620 4,936 3.31 28.5
TOTAL DUNLAP - WIND 233,166,012.72 13,234,416 222,261,766 7,905,664 3.39
FOOTE CREEK - WIND
341.00 Structures and Improvements 12-2029 70-Ri (1) 110,228.76 53.096 58,235 3,400 3.08 17.1
343.00 Prime Movers 12-2029 60-R2.5 (1) 31.931,758.87 15,744,942 16,506,134 945,180 2.96 17.5
344.00 Generators 12-2029 60-R2.5 (1) 1,612,116.14 799.311 828,926 47,476 2.94 17.5
345.00 Accessory Electric Equipment 12-2029 60-R3 (1) 2,859,205.55 1,426,257 1,461,541 82,948 2.90 17.6
TOTAL FOOTE CREEK - WIND 36,513,309.32 18,023,606 18,854,836 1,079,004 2.96
. . I
. .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31,2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
GLENROCK - WIND
341.00 Structures and Improvements 12-2038 70-Ri (1) 9,292,453.04 975,485 8,409,893 331,989 3.57 25.3 343.00 Prime Movers 12-2038 60-R2.5 (1) 436,361,922.76 49,158,727 391,566,815 14,939,443 3.42 26.2 344.00 Generators 12-2038 60-R2.5 (1) 13,550,268.00 1,519,803 12,165,968 464,156 3.43 26.2 345.00 Accessory Electric Equipment 12-2038 60-R3 (1) 29,389,239.52 3,231,614 26,451,518 996,506 3.39 26.5 346.00 Miscellaneous Power Plant Equipment 12-2038 60-R3 0 1,157,160.00 130,805 1,026,355 38,674 3.34 26.5 TOTAL GLENROCK-WIND 489,751,043.32 55,016,434 439,620,549 16,770768 3.42
GOODNOE HILLS - WIND
341.00 Structures and Improvements 12-2038 70-Ri (1) 5,437,881.00 696,023 4,796,237 189,500 3.48 25.3 343.00 Prime Movers 12-2038 60-R2.5 (1) 161,900,089.22 21,376,423 142,142,667 5,429,046 3.35 26.2 344.00 Generators 12-2038 60-R2.5 (1) 4,495,729.72 578,079 3,962,608 151,320 3.37 26.2 345.00 Accessory Electric Equipment 12-2038 60-R3 (1) 9,673,607.79 1,224,770 8,545,574 322,231 3.33 26.5 346.00 Miscellaneous Power Plant Equipment 12-2038 60-R3 0 172,301.00 22,898 149,403 5,636 3.27 26.5 TOTAL GOODNOE HILLS - WIND 181,679,608.73 23,898,193 159,596,489 6,097,733 3.36
HIGH PLAINS I MCFADDEN - WIND
341.00 Structures and Improvements 12-2039 70-Ri (1) 7,826,215.91 704,676 7,199,802 274,683 3.51 26.2 = 343.00 Prime Movers 12-2039 60-R2.5 (1) 245,354,431.39 23,364,404 224,443,572 8,266,778 3.37 27.2 344.00 Generators 12-2039 60-R2.5 (1) 6,957,137.32 662,797 6363,912 234,398 3.37 27.2 345.00 Accessory Electric Equipment 12-2039 60-R3 (1) 14,747,043.32 1,402,520 13,491,994 490,599 3.33 27.5 346.00 Miscellaneous Power Plant Equipment 12-2039 60-R3 0 113,708.50 10,800 102,908 3,742 3.29 27.5 TOTAL HIGH PLAINS I MCFADDEN - WIND 274,998,536.44 26,145,197 251,602,188 9,270,200 3.37
LEANING JUMPER - WIND
341.00 Structures and Improvements 12-2036 70-Ri (1) 4,944,194.31 995,607 3,998,029 170,057 3.44 23.5 343.00 Prime Movers 12-2036 60-R2.5 (1) 155,200,731.51 32,084,829 124,667,910 5,140,304 3.31 24.3 344.00 Generators 12-2036 60-R2.5 (1) 5,450,980.07 1,096,696 4,408,794 181,726 3.33 24.3 345.00 Accessory Electric Equipment 12-2036 60-R3 (1) 9,073,183.29 1,837,461 7,326,454 298,438 3.29 24.5 346.00 Miscellaneous Power Plant Equipment 12-2036 60-R3 (i) 81,035.73 17,052 64,794 2,640 3.26 24.5 TOTAL LEANING JUMPER - WIND 174,750,124.91 36,031,645 140,465,981 5,793,165 3.32
MARENGO - WIND
341.00 Structures and Improvements 12-2037 70-RI (1) 10,204,779.66 1,552,881 8,753,946 358,447 3.51 24.4 343.00 Prime Movers 12-2037 60-R2.5 (1) 325,732,057.40 52,036,563 276,952,815 10,978,103 3.37 25.2 344.00 Generators 12-2037 60-R2.5 (1) 9,356,542.02 1,481,456 7,968,651 315,845 3.38 25.2 345.00 Accessory Electric Equipment 12-2037 60-R3 (1) 19,708,441.55 3,127,550 16,777,976 656,928 3.33 25.5 346.00 Miscellaneous Power Plant Equipment 12-2037 60-R3 (1) 337,118.68 52,243 288,247 11,283 3.35 25.5 TOTAL MARENGO-WIND 365,338,939.31 58,250,693 310,741,635 12,320,606 3.37
SEVEN MILE HILL - WIND
341.00 Structures and Improvements 12-2038 70-RI (1) 5,976710.89 740,042 5,296,436 209,227 3.50 25.3 343.00 Prime Movers 12-2038 60-R2.5 (1) 214,736,151.83 28,544,136 188,339,377 7,193,865 3.35 26.2 344.00 Generators 12-2038 60-R2.5 (1) 6,597,543.97 879,420 5,784,099 220,936 3.35 26.2 345.00 Accessory Electric Equipment 12-2038 60-R3 (1) 13,215,081.41 1,734,141 11,613,091 437,999 3.31 26.5 346.00 Miscellaneous Power Plant Equipment 12-2038 60-R3 0 515,769.57 65,645 450,125 16,975 3.29 26.5 TOTAL SEVEN MILE HILL - WIND 241,041,257.67 31,963,384 211,483,128 8,079,002 3.35
SOLAR GENERATING
34400 Generators - Atlantic City 12-2027
344.00 Generators - Canyon Lands 12-2014
344.00 Generators - Green River 12-2014
344.00 Generators - Oregon High Desert 12-2015
TOTAL SOLAR GENERATING
MOBILE GENERATORS
344.00 East Side Mobile Generator
344.00 West Side Mobile Generator
TOTAL MOBILE GENERATORS
TOTAL DEPRECIABLE OTHER PRODUCTION
340.30 Water Rights - Lakeside
340.30 Water Rights - Currant Creek
- TOTAL OTHER PRODUCTION
:TOTAL PRODUCTION PLANT
01
TRANSMISSION PLANT
350.20 Land Rights
352.00 Structures and Improvements
353.00 Station Equipment
353.70 Supervisory Equipment
354.00 Towers and Fixtures
355.00 Poles and Fixtures
356.00 Overhead Conductors and Devices
357.00 Underground Conduit
358.00 Underground Conductors and Devices
359.00 Roads and Trails
TOTAL TRANSMISSION PLANT
DISTRIBUTION PLANT
OREGON - DISTRIBUTION
360.20 Land Rights
361.00 Structures and Improvements
362.00 Station Equipment
362.70 Supervisory Equipment
364.00 Poles, Towers and Fixtures
365.00 Overhead Conductors and Devices
366.00 Underground Conduit
367.00 Underground Conductors and Devices
368.00 Line Transformers
369.10 Overhead Services
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
0
SQUARE 0 5,545.93 1,616 3,930 246 4.44 16.0
SQUARE 0 36,389.01 43,953 (7,564) 0 - -
SQUARE 0 55,086.78 66,516 (11,429) 0 - -
50-R2 0 56,321.97 60,789 (4,467) 0 - -
153,343.69 172,874 (19,530) 246 0.16
50-R2 (5) 839,680.12 230,290 651,374 14,730 1.75 44.2
50-R2 (5) 849,226.01 108,199 783,488 16,408 1.93 47.8
1,688,906.13 338,489 1,434,862 31,138 1.84
3,285,910,905.04 483,323,223 2,881,098,511 108,260,074 3.29
14,529,040.00 -
2,891,146.49 351
3,303,331,091.53 483,323,574 2,881,098,511 108,260,074
10,312,126,208.32 3,169,848,977 7,691,252,335 365,303,338 3.54
75-R4 0 139,234,363.73 28,994,325 110,240,039 1,762,864 1.27 62.5
75-R2.5 (10) 147,332,555.11 22,740,260 139,325,551 2,101,439 1.43 66.3
57-SO (5) 1,595,552,604.69 309,282,881 1,366,047,354 28,382,788 1.78 48.1
20-R2 0 17,713,612.15 10,104,856 7,608,756 629,574 3.55 12.1
68-R4 (10) 984,782,938.80 216,288,971 866,972,262 15.247,412 1.55 56.9
60-R2 (40) 646,422,318.11 246,362,229 658,629,016 14,201,275 2.20 46.4
60-R3 (30) 896,688,169.50 385,839,730 779,854,890 17,786.314 1.98 43.8
60-R2 0 3,259,618.43 664,050 2,595,568 52,423 1.61 49.5
60-R2 (5) 7,475,094.80 1,675,031 6,173,819 125,242 1.68 49.3
70-R5 0 11,586,681.32 3,828,976 7,757,705 154,506 1.33 50.2
4,450,047,956.64 1,225,781,309 3,945,204,960 80,443,837 1.81
55-S3 0 4,298,476.58 2,568,041 1,730,436 51,289 1.19 33.7
65-R1.5 (10) 20,889,104.38 4,304,577 18,673,438 336,833 1.61 55.4
52-RO.5 (15) 207126368.09 57.935,983 180,259,340 4,267,946 2.06 42.2
25-R2.5 0 3,105,264.88 1,999,052 1,106,213 85,170 2.74 13.0
55-R1.5 (100) 329,864,981.77 198,099,630 461,630,334 10,943,997 3.32 42.2
60-R0.5 (70) 234,791,947.74 104,322,536 294,823,775 6,207,635 2.64 47.5
70-R2.5 (50) 84,576,613.03 33,185,279 93,679,641 1,691,519 2.00 55.4
58-R2.5 (35) 157,816,848.24 62,660,521 150,392,224 3,365,598 2.13 44.7
42-R1.5 (20) 394,583,572.03 183,279,423 290,220,863 9,779,371 2.48 29.7
55-RI (35) 74,710,338.72 27,302,992 73,555,965 1,690,287 2.26 43.5
0 0
. .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
369.20 Underground Services 55-R4 (40) 150,766,692.17 59,724,086 151,349,283 3,525,428 2.34 42.9 370.00 Meters 20-S2.5 (4) 59,656,267.95 45,489,568 16,552,951 1,307,650 2.19 12.7
371.00 Installations on Customer Premises 25-LO (50) 2,475,610.15 1,949,273 1,764,142 120,105 4.85 14.7
373.00 Street Lighting and Signal Systems 44-R0.5 (40) 22,114,089.91 8,690,126 22,269,600 645,981 2.92 34.5 TOTAL OREGON - DISTRIBUTION 1,746,776,175.64 791,511,087 1,758,008,205 44,018,809 2.52
WASHINGTON - DISTRIBUTION
360.20 Land Rights 50-R3 0 247,443.24 142,970 104,473 4,037 1.63 25.9 361.00 Structures and Improvements 60-R2 (5) 2,293,943.68 765,008 1,643,633 37,605 1.64 43.7 362.00 Station Equipment 53-Ri (20) 46,674,851.74 16,364,818 39,645,004 995,369 2.13 39.8 362.70 Supervisory Equipment 25-R4 0 919,385.82 628,603 290,783 25,029 2.72 11.6
364.00 Poles, Towers and Fixtures 52-R1.5 (100) 91,889,277.59 49,970,394 133,808,161 3,346,382 3.64 40.0 365.00 Overhead Conductors and Devices 60-RI (60) 58,112,821.68 25,995,268 66,985,247 1,469,596 2.53 45.6 366.00 Underground Conduit 50-R3 (50) 16,128,475.47 7,642,966 16,549,747 454,428 2.82 36.4 367.00 Underground Conductors and Devices 50-R3 (35) 22,087,000.70 8811,757 21,005,694 559,946 2.54 37.5 368.00 Line Transformers 43-R2 (25) 98,665,673.60 45,124,546 78,207,546 2,621,417 2.66 29.8 369.10 Overhead Services 55-Ri (30) 18,678,214.69 6,378,889 17,902,790 418,674 2.24 42.8 - 369.20 Underground Services 55-R4 (50) 32,674,705.21 12,598,096 36,413,962 847,355 2.59 43.0 = 370.00 Meters 25-S5 (1) 11,342,266.38 1,909,111 9,546,578 411,775 3.63 23.2 371.00 Installations on Customer Premises 30-LO (25) 521,367.77 346,921 304,789 19,048 3.65 16.0 373.00 Street Lighting and Signal Systems 45-RI (30) 3,992,505.50 1,691,649 3,498,608 106,689 2.67 32.8 TOTAL WASHINGTON - DISTRIBUTION 404,227,933.07 178,370,996 425,907,015 11,317,350 2.80
WYOMING - DISTRIBUTION
360.20 Land Rights 50-R4 0 4,393,309.88 1,708,200 2,685,110 77,882 1.77 34.5 361.00 Structures and Improvements 60-R2.5 (10) 9,446,272.82 2,497,606 7,893,294 163,832 1.73 48.2 362.00 Station Equipment 55-RI (10) 121,468,248.25 33,135,853 100,479,220 2,300,395 1.89 43.7 362.70 Supervisory Equipment 20-R3 0 2,032,169.02 1,783,797 248,372 29,630 1.46 8.4 364.00 Poles, Towers and Fixtures 50-Ri (100) 120,934,818.96 60,225,010 181,644,628 4,552,561 3.76 39.9 365.00 Overhead Conductors and Devices 57-140.5 (40) 95,210,832.61 34,076,089 99,219,077 2,214,103 2.33 44.8 366.00 Underground Conduit 42-R3 (40) 18,647,610.80 8,202,461 17,904,194 570,260 3.06 31.4
367.00 Underground Conductors and Devices 40-R4 (35) 49,408,746.52 25,975,827 40,725,981 1,461,773 2.96 27.9
368.00 Line Transformers 39-Ri (25) 97,151,040.08 36,249,423 85,189,377 2,880,737 2.97 29.6
369.10 Overhead Services 60-R1.5 (25) 16,139,463.57 4,882,881 15,291,448 317,748 1.97 48.1 369.20 Underground Services 55-R4 (50) 33,312,175.57 10,973,040 38,995,223 863,178 2.59 45.2 370.00 Meters 25-S5 (2) 14,069,838.99 2,264,696 12,086,540 535,344 3.80 22.6 371.00 Installations on Customer Premises 25-01 (60) 931,425.57 892,328 597,953 40,927 4.39 14.6 373.00 Street Lighting and Signal Systems 50-R0.5 (45) 9,929,128.19 3,541,658 10,855,578 273,021 2.75 39.8 TOTAL WYOMING - DISTRIBUTION 593,075,080.83 226,408,869 613,815,995 16,281,391 2.75
CALIFORNIA - DISTRIBUTION
360.20 Land Rights 60-R4 0 957,954.51 675,373 282,582 10,928 1.14 25.9
361.00 Structures and Improvements 55-R2.5 (5) 4,045,361.08 745,155 3,502,474 74,758 1.85 46.9 362.00 Station Equipment 50-RI (25) 21,982,704.47 6,095,417 21,382,964 525,501 2.39 40.7 362.70 Supervisory Equipment 20-R5 0 217,010.27 217,010 0 0 0.00 0.0 364.00 Poles, Towers and Fixtures 55-Ri (100) 56,507,875.69 26,706,562 86,309,189 1,973,381 3.49 43.7 365.00 Overhead Conductors and Devices 65-Ri (70) 32,535,099.37 16,631,695 38,677,974 808,765 2.49 47.8 366.00 Underground Conduit 55-R4 (45) 15,694,054.94 8,629,012 14,127,368 385,339 2.46 36.7
367.00 Underground Conductors and Devices 50-R3 (35) 17,026,967.44 9,081,730 13,904,676 424,544 2.49 32.8
368.00 Line Transformers 55-R2 (35) 48,077,564.31 21,352,124 43,552,588 1,106,579 2.30 39.4
369.10 Overhead Services 55-RI (30) 8,587,694.12 2.745,116 8,418,886 194,750 2.27 43.2
-
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
369.20 Underground Services 60-R4 (40) 14558,189.63 5,361,852 15,019,613 325,198 2.23 46.2
370.00 Meters 20-S2.5 (4) 3,901,131.94 2,876,561 1,180,616 116,933 3.00 10.1 371.00 Installations on Customer Premises 25-LO (50) 271,230.94 223,984 182,862 14,173 5.23 12.9
373.00 Street Lighting and Signal Systems 35-LO (30) 672,642.15 323,710 550,725 23,386 3.48 23.5
TOTAL CALIFORNIA - DISTRIBUTION 225,035,480.86 101,665,301 247,092,517 5,984,235 2.66
UTAH - DISTRIBUTION
360.20 Land Rights 60-R4 0 7,985,479.00 2,303,105 5,682,374 122,259 1.53 46.5
361.00 Structures and Improvements 60-S0.5 0 44,279,566.99 7,945,042 36,334,525 700,620 1.58 51.9 362.00 Station Equipment 47-R0.5 (10) 411,291,117.56 85,772,075 366,648,154 9,087,074 2.21 40.3
362.70 Supervisory Equipment 25-R3 0 5,594,695.63 2,568,536 3,026,160 177,772 3.18 17.0
364.00 Poles, Towers and Fixtures 50-R0.5 (80) 319,266,142.94 148,074,576 426,604,481 10,494,307 3.29 40.7
365.00 Overhead Conductors and Devices 52-R0.5 (45) 209,693.253.62 83,277,577 220,777,641 5,313,522 2.53 41.6
366.00 Underground Conduit 60-R2 (50) 169,200,100.51 54,002.188 199,797.963 3,997,532 2.36 50.0
367.00 Underground Conductors and Devices 50-R2 (25) 467.447,484.78 150,872,077 433,437,279 10,864,537 2.32 39.9 368.00 Line Transformers 45-R0.5 (5) 427,468,015.20 103,940,801 344,900,615 9,281,386 2.17 37.2
369.00 Services 55-S5 (25) 224,795,047.11 61,965.242 219.028.567 4,806,156 2.14 45.6
370.00 Meters 25-S5 (2) 73,237,990.22 28,704,701 45,998,049 2,239,582 3.06 20.5 = 371.00 Installations on Customer Premises 25-LO (60) 4,418,312.74 2,742,405 4.326,895 250,217 5.66 17.3
373.00 Street Lighting and Signal Systems 25-R0.5 (20) 23,767,481.89 10,666,812 17,854,166 1,004,478 4.23 17.8
TOTAL UTAH -DISTRIBUTION 2,388,444,688.19 742,835,137 2,324,416,869 58,339,442 2.44
IDAHO - DISTRIBUTION
360.20 Land Rights 50-R4 0 1,085,196.34 465,065 620,131 17,831 1.64 34.8
361.00 Structures and Improvements 60-R2 0 2,161,811.32 490,212 1,671,599 32,124 1.49 52.0
362.00 Station Equipment 55-R1.5 (10) 28,289,569.09 10,002,243 21,116,283 477,551 1.69 44.2
362.70 Supervisory Equipment 25-R3 0 388,613.07 282,427 106,186 8,135 2.09 13.1 364.00 Poles, Towers and Fixtures 50-R0.5 (80) 68,677,210.63 35,745,306 87,873,673 2,137,750 3.11 41.1
365.00 Overhead Conductors and Devices 52-R0.5 (30) 34,559,097.72 18.199,599 26,727,228 694,203 2.01 38.5
366.00 Underground Conduit 60-R2 (40) 7,887,911.93 2.686,860 8,356,217 168,342 2.13 49.6
367.00 Underground Conductors and Devices 50-R2 (15) 24,598,549.67 8,824,498 19,463,834 499,529 2.03 39.0
368.00 Line Transformers 45-R0.5 (5) 69,825,543.02 23,321,610 49,995,210 1,409,037 2.02 35.5
369.00 Services 55-S5 (25) 30,457,923.97 9,681,657 28,390,748 627,289 2.06 45.3
370.00 Meters 25-S5 (3) 13,315,346.99 9,051,089 4,663,718 247,989 1.86 18.8 371.00 Installations on Customer Premises 25-LO (45) 169,110.18 103,617 141,593 8,140 4.81 17.4
373.00 Street Lighting and Signal Systems 25-R0.5 (20) 618,578.58 318,084 424,210 24,131 3.90 17.6
TOTAL IDAHO - DISTRIBUTION 282,034,462.51 119,172,267 249,550,630 6,352,051 2.25
TOTAL DISTRIBUTION PLANT 5,639,593,821.10 2,159,963,657 5,618,791,231 142,293,278 2.52
GENERAL PLANT
OREGON - GENERAL
390.00 Structures and Improvements 55-RI (10) 73,351,600.51 14,715,408 65.971.353 1,459,003 1.99 45.2
392.01 Transportation Equipment- Light Trucks and Vans 12-1-2.5 10 11,309,407.76 4,261,815 5,916,652 829,513 7.33 7.1 392.05 Transportation Equipment - Medium Trucks 16-1-3 10 10,847,610.24 4,264,475 5,498,374 594,608 5.48 9.2
392.09 Transportation Equipment - Trailers 33-1.2 15 3,429,180.70 818,188 2.096,616 87.313 2.55 24.0
396.03 Light Power Operated Equipment 9-S3 15 7,861,988.66 2,395,766 4,286,924 715,512 9.10 6.0
396.07 Heavy Power Operated Equipment 15-1-11 20 28,086,567.01 7,000,292 15,468,962 1,477,834 5.26 10.5
TOTAL OREGON - GENERAL 134,886,354.88 33,455,944 99,238,881 5,163,783 3.83
. . .
. . I
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
WASHINGTON - GENERAL
390.00 Structures and Improvements 40-R3 (10) 11,089,628.37 4,877,421 7,321,170 276,524 2.49 26.5 392.01 Transportation Equipment - Light Trucks and Vans 13-1-2.5 10 2,377341.77 979,759 1,159,849 139,383 5.86 8.3 392.05 Transportation Equipment - Medium Trucks 16-1-2.5 10 4,398,208.25 1,544,889 2,413,498 219,217 4.98 11.0 392.09 Transportation Equipment - Trailers 33-50.5 15 793,736.04 194,486 480,190 18,791 2.37 25.6 396.03 Light Power Operated Equipment 10-R4 10 1,921,979.46 815,530 914,252 111,789 5.82 8.2 396.07 Heavy Power Operated Equipment 13-1-1.5 15 6,701182.72 2,315,048 3,380,957 383,133 5.72 8.8 TOTAL WASHINGTON - GENERAL 27,282,076.61 10,727,133 15,669,916 1,148,837 4.21
WYOMING - GENERAL
389.20 Land Rights 50-SQ 0 74,341.83 7,286 67,056 1,495 2.01 44.9 390.00 Structures and Improvements 45-S1.5 (15) 8,859,170.72 2,566,729 7,621,317 230,423 2.60 33.1 392.01 Transportation Equipment - Light Trucks and Vans 13-S1.5 10 5,061,709.34 2,219,885 2,335,653 369,467 7.30 6.3 392.05 Transportation Equipment - Medium Trucks 15-1-11.5 10 5,939,355.43 1,785,930 3,559,490 365,056 6.15 9.8 392.09 Transportation Equipment - Trailers 30-S2 5 2,995,313.95 987,298 1,858,250 98,249 3.28 18.9
396.03 Light Power Operated Equipment 9-R4 15 3,567,731.47 1,231,569 1,801,003 347,067 9.73 5.2 396.07 Heavy Power Operated Equipment 15-LO 25 29,898,991.57 5,071,582 17,352,662 1,516,237 5.07 11.4 TOTAL WYOMING - GENERAL 56,396,614.31 13,870,279 34,595,431 2,927,994 5.19
- CALIFORNIA - GENERAL
390.00 Structures and Improvements 60-R3 (20) 2,954,073.24 1,093,880 2,451,008 50,964 1.73 48.1 392.01 Transportation Equipment - Light Trucks and Vans 10-S3 20 1,086,563.83 533,737 335,514 43,057 3.96 7.8 392.05 Transportation Equipment - Medium Trucks 15-1-2 15 1,055,548.28 402,981 494,235 47,773 4.53 10.3 392.09 Transportation Equipment - Trailers 35-R2 5 461,951.34 142,202 296.652 10,660 2.31 27.8 396.03 Light Power Operated Equipment 8-R4 15 1197,491.34 536,606 481,262 78,718 6.57 6.1 396.07 Heavy Power Operated Equipment 114-1-11.5 15 3,402,265.82 1,145,360 1,746,566 167,404 4.92 10.4 TOTAL CALIFORNIA. GENERAL 10,157,893.85 3,854,766 5,805,237 398,576 3.92
UTAH-GENERA
389.20 Land Rights 45-SO 0 35,298.05 18,073 17,225 754 2.14 22.8 390.00 Structures and Improvements 45-SO 5 90,351,122.72 26,437,183 59,396,384 1,869,964 2.07 31.8 392.01 Transportation Equipment - Light Trucks and Vans 12-1-3 10 15,782,371.74 7,805,851 6,398,284 1,114,860 7.06 5.7 392.05 Transportation Equipment - Medium Trucks 16-1-2 10 21,495,245.66 8,322,264 11,023,457 1,167,990 5.43 9.4 392.09 Transportation Equipment - Trailers 28-SI 25 7,090,753.13 2,285,961 3,032,104 181,561 2.56 16.7 392.30 Aircraft 10-SQ 64 3,076,269.26 439,135 668,322 107,315 3.49 6.2 396.03 Light Power Operated Equipment 9-1-3 10 6,295,956.53 1,752,852 3,913,509 612,489 9.73 6.4 396.07 Heavy Power Operated Equipment 14-1-0.5 15 50,520,185.10 13,443,662 29,498,495 3,000,411 5.94 9.8 TOTAL UTAH - GENERAL 194,647,202.19 60,504,981 113,947,780 8,055,344 4.14
IDAHO. GENERAL
389.20 Land Rights 55-R3 0 4,867.64 2,769 2,099 86 1.77 24.4 390.00 Structures and Improvements 55-R3 (5) 12,179,348.14 4,453,282 8,335,034 229,193 1.88 36.4 392.01 Transportation Equipment - Light Trucks and Vans 12-S2 10 2,498,605.52 1,149,671 1,099,074 180,600 7.23 6.1 392.05 Transportation Equipment - Medium Trucks 15-1-2 15 2,964,209.90 1,054,982 1,464,596 164,420 5.55 8.9 392.09 Transportation Equipment - Trailers 33-1-2 10 978,960,98 256,781 624,284 26,364 2.69 23.7 396.03 Light Power Operated Equipment 8-R2 10 2,094,379.23 657,093 1,227,848 220,935 10.55 5.6 396.07 Heavy Power Operated Equipment 18-1-0.5 25 6,986,609.91 1,381,675 3,858,282 288,311 4.13 13.4 TOTAL IDAHO - GENERAL 27,706,981.32 8,956,253 16,611,217 1,109,909 4.01
- - -
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2011
PROBABLE NET BOOK CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE
(1) (2) (3) (4) (5) (6) (7) (8) (9)
AZ. CO. MT. ETC. - GENERAL
390.00 Structures and Improvements 45-R2 0 383,797.68 225,351 158,447 6,001 1.56
392.01 Transportation Equipment - Light Trucks and Vans 16-R2 0 581,852.00 379,706 202,146 17,662 3.04
392.05 Transportation Equipment - Medium Trucks 19-R2.5 15 292,979.93 147,888 101,145 6,905 2.36
392.09 Transportation Equipment - Trailers 25-R1.5 0 8,560.46 5,973 2,587 187 2.18
396.07 Heavy Power Operated Equipment 25-R2 5 2,448,697.64 1,325,083 1,001,180 53,861 2.20
TOTAL AZ, CO, MT, ETC. - GENERAL 3,715,887.71 2,084,001 1,465,505 84,616 2.28
TOTAL GENERAL PLANT 454,793,010.87 133,453,357 287,333,967 18,889,059 4.15
UTAH MINING
399.30 Structures and Improvements 12-2019 40-51 (1) 15,693,192.64 12.301,953 3.548,172 464.224 2.96
399.31 Structures and Improvements - Prep Plant 12-2042 60-S2 (7) 24,395,253.87 12,289,774 13,813,148 499,652 2.05
399.41 Surface Processing Equipment - Prep Plant 12-2042 60-S2 (7) 8,155,178.09 4,079,830 4,646,211 167,625 2.06
399.44 Surface Electric Power Facilities 12-2019 40-R3 0 3,424,574.61 1,632,830 1,791,745 225,661 6.59
399.45 Underground Equipment 12-2019 12-Li 5 102.791,246.74 53,372,675 44,279,009 7,748,168 7.54
399.46 Longwell Equipment 12-2019 10-1-4 5 32,346,822.36 4,725,183 26,004,298 3,470,118 10.73 = 399.51 Vehicles 12-2019 14-1-2.5 5 1,191.523.48 723,927 408,020 70,560 5.92
399.52 Heavy Construction Equipment 12-2019 20-R2.5 5 5,988,395.72 2,907,003 2,781,973 369,171 6.16
399.60 Miscellaneous Equipment 12-2019 13-1-1 .5 1 2,331,379.02 1,306,694 1,001,371 170,359 7.31
399.61 Computer Equipment 12-2019 9-S2 0 392,405.87 323,306 69.100 15,064 3.84
399.70 Mine Development 12-2019 SQUARE 0 38,414,876.89 26,695,536 11,719,341 1,464,917 3.81
TOTAL UTAH MINING 235,124,849.29 120,358,711 110,062,388 14,665,519 6.24
TOTAL ELECTRIC PLANT 21,091,685,846.22 6,809,406,011 17,652,644,881 621,595,031 2.95
a Estimated decommissioning costs are $6,633,750
COMPOSITE
REMAINING
LIFE
(10)
26.4
11.4
14.6
13.8
18.6
7.6
27.6
27.7
7.9
5.7
7.5
5.8
7.5
5.9
4.6
8.0
. .
111-20
SERVICE LIFE STATISTICS
.
S
.
111-21
PRODUCTION PLANT
.
I
.
I
0
. . .
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
19162011 EXPERIENCE-
1911-2011 PLACEMENTS
A 1082-2011 EXPERIENCE
19192011 PLACEMENTS
r&) N)
z > >
Cl)
z
cc
w U
Ui a-
0L
0 20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1916-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,009,011,991 3,769 0.0000 1.0000 100.00
0.5 988,663,484 55,179 0.0001 0.9999 100.00
1.5 905,081,446 155,949 0.0002 0.9998 99.99
2.5 881,349,035 355,567 0.0004 0.9996 99.98
3.5 857,588,068 271,958 0.0003 0.9997 99.94
4.5 841,815,981 424,909 0.0005 0.9995 99.90
5.5 819,603,836 8,171,541 0.0100 0.9900 99.85
6.5 805,096,664 2,311,220 0.0029 0.9971 98.86
7.5 794,748,824 2,124,893 0.0027 0.9973 98.58
8.5 786,959,501 2,002,251 0.0025 0.9975 98.31
9.5 778,760,582 1,140,962 0.0015 0.9985 98.06
10.5 771,297,390 357,566 0.0005 0.9995 97.92
11.5 769,358,373 1,142,532 0.0015 0.9985 97.87
12.5 753,598,618 245,748 0.0003 0.9997 97.73
13.5 746,785,923 813,631 0.0011 0.9989 97.70
14.5 743,640,517 1,118,823 0.0015 0.9985 97.59
15.5 730,007,554 1,311,055 0.0018 0.9982 97.44
16.5 724,957,037 1,781,085 0.0025 0.9975 97.27
17.5 708,559,538 741,805 0.0010 0.9990 97.03
18.5 694,442,576 846,803 0.0012 0.9988 96.93
19.5 687,052,534 387,179 0.0006 0.9994 96.81
20.5 680,258,093 637,383 0.0009 0.9991 96.75
21.5 670,884,737 986,849 0.0015 0.9985 96.66
22.5 664,975,902 741,484 0.0011 0.9989 96.52
23.5 658,743,124 508,020 0.0008 0.9992 96.41
24.5 650,293,019 706,179 0.0011 0.9989 96.34
25.5 621,033,543 1,603,923 0.0026 0.9974 96.23
26.5 610,250,326 955,814 0.0016 0.9984 95.99
27.5 553,371,449 1,387,348 0.0025 0.9975 95.84
28.5 445,183,079 688,486 0.0015 0.9985 95.59
29.5 436,778,577 3,319,790 0.0076 0.9924 95.45
30.5 405,549,922 1,012,221 0.0025 0.9975 94.72
31.5 360,847,845 507,474 0.0014 0.9986 94.49
32.5 300,062,698 751,852 0.0025 0.9975 94.35
33.5 192,828,350 1,142,166 0.0059 0.9941 94.12
34.5 164,800,065 505,150 0.0031 0.9969 93.56
35.5 115,278,431 208,905 0.0018 0.9982 93.27
36.5 102,275,208 404,458 0.0040 0.9960 93.10
37.5 42,159,427 151,037 0.0036 0.9964 92.73
38.5 40,638,074 412,073 0.0101 0.9899 92.40
111-23
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1911-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 34,067,434
40.5 27,602,531
41.5 27,527,044
42.5 26,079,782
43.5 23,219,132
44.5 22,425,089
45.5 22,248,443
46.5 20,454,973
47.5 17,772,246
48.5 12,784,743
49.5 12,470,123
50.5 12,403,239
51.5 11,343,803
52.5 10,947,133
53.5 8,526,133
54.5 6,758,231
55.5 6,653,130
56.5 5,405,485
57.5 3,203,527
58.5 3,202,760
59.5 1,700,433
60.5 87,718
61.5 68,448
62.5 36,715
63.5
EXPERIENCE BAND 1916-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0039 0.9961 91.47
0.0020 0.9980 91.11
0.0429 0.9571 90.92
0.0188 0.9812 87.02
0.0118 0.9882 85.39
0.0054 0.9946 84.38
0.0130 0.9870 83.92
0.0170 0.9830 82.83
0.0079 0.9921 81.43
0.0033 0.9967 80.79
0.0016 0.9984 80.52
0.0055 0.9945 80.39
0.0042 0.9958 79.95
0.0010 0.9990 79.62
0.0036 0.9964 79.53
0.0137 0.9863 79.25
0.0027 0.9973 78.16
0.0003 0.9997 77.95
0.0002 0.9998 77.92
0.0000 1.0000 77.91
0.0000 1.0000 77.91
0.0000 1.0000 77.91
0.0000 1.0000 77.91
0.0000 1.0000 77.91
77.91
RETIREMENTS
DURING AGE
INTERVAL
132,013
56,447
1,181,512
490,418
272,947
121,497
289,110
347,744
139,552
42,148
19,915
68,059
47,193
11,449
30,911
92,558
18,014
1,687
708
2
.
111-24
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 530,162,534 1,552 0.0000 1.0000 100.00
0.5 538,869,423 15,523 0.0000 1.0000 100.00
1.5 500,731,598 136,807 0.0003 0.9997 100.00
2.5 538,312,773 266,184 0.0005 0.9995 99.97
3.5 631,400,568 72,002 0.0001 0.9999 99.92
4.5 651,727,664 239,085 0.0004 0.9996 99.91
5.5 681,213,770 8,088,404 0.0119 0.9881 99.87
6.5 680,621,916 2,258,947 0.0033 0.9967 98.69
7.5 732,349,714 2,104,947 0.0029 0.9971 98.36
8.5 737,058,506 1,963,228 0.0027 0.9973 98.08
9.5 740,400,550 1,124,199 0.0015 0.9985 97.81
10.5 739,728,523 346,942 0.0005 0.9995 97.67
11.5 738,004,050 1,078,887 0.0015 0.9985 97.62
12.5 722,981,416 178,185 0.0002 0.9998 97.48
13.5 718,695,692 779,840 0.0011 0.9989 97.45
14.5 716,116,149 1,098,143 0.0015 0.9985 97.35
15.5 702,557,466 1,288,671 0.0018 0.9982 97.20
16.5 699,136,866 1,759,876 0.0025 0.9975 97.02
17.5 685,215,782 739,816 0.0011 0.9989 96.78
18.5 677,064,218 839,814 0.0012 0.9988 96.67
19.5 670,021,635 384,172 0.0006 0.9994 96.55
20.5 663,303,826 590,130 0.0009 0.9991 96.50
21.5 654,998,015 768,367 0.0012 0.9988 96.41
22.5 649,484,104 728,767 0.0011 0.9989 96.30
23.5 646,000,322 485,596 0.0008 0.9992 96.19
24.5 639,423,691 702,321 0.0011 0.9989 96.12
25.5 610,181,946 1,603,645 0.0026 0.9974 96.01
26.5 600,895,518 955,614 0.0016 0.9984 95.76
27.5 546,630,260 991,454 0.0018 0.9982 95.61
28.5 438,843,800 656,349 0.0015 0.9985 95.43
29.5 432,848,116 3,318,670 0.0077 0.9923 95.29
30.5 403,831,931 1,007,863 0.0025 0.9975 94.56
31.5 359,248,594 487,851 0.0014 0.9986 94.32
32.5 298,485,448 739,535 0.0025 0.9975 94.20
33.5 191,264,580 793,552 0.0041 0.9959 93.96
34.5 163,586,538 504,644 0.0031 0.9969 93.57
35.5 114,065,409 208,781 0.0018 0.9982 93.28
36.5 101,062,414 392,633 0.0039 0.9961 93.11
37.5 40,961,538 150,387 0.0037 0.9963 92.75
38.5 39,445,691 409,054 0.0104 0.9896 92.41
111-25
. PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 32,878,488 114,275 0.0035 0.9965 91.45
40.5 26,448,663 56,324 0.0021 0.9979 91.13
41.5 26,376,649 1,170,877 0.0444 0.9556 90.94
42.5 25,188,498 486,975 0.0193 0.9807 86.90
43.5 22,373,443 269,143 0.0120 0.9880 85.22
44.5 21,585,609 120,891 0.0056 0.9944 84.20
45.5 21,433,421 288,859 0.0135 0.9865 83.73
46.5 19,647,154 141,721 0.0072 0.9928 82.60
47.5 17,170,571 138,664 0.0081 0.9919 82.00
48.5 12,363,173 17,448 0.0014 0.9986 81.34
49.5 12,074,318 19,720 0.0016 0.9984 81.23
50.5 12,014,661 68,059 0.0057 0.9943 81.09
51.5 10,977,469 47,193 0.0043 0.9957 80.63
52.5 10,877,197 11,449 0.0011 0.9989 80.29
53.5
. 54.5
8,456,197 30,911 0.0037 0.9963 80.20
6,688,294 92,558 0.0138 0.9862 79.91
55.5 6,583,194 18,014 0.0027 0.9973 78.80
56.5 5,335,592 1,687 0.0003 0.9997 78.59
57.5 3,133,832 708 0.0002 0.9998 78.56
58.5 3,133,124 0.0000 1.0000 78.55
59.5 1,630,797 0.0000 1.0000 78.55
60.5 18,084 0.0000 1.0000 78.55
61.5 78.55
62.5 36,715 0.0000
63.5
111-26
I -
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
-.1 > >
U,
I- z w 0 cc w 0
AGE IN YEARS
. . S
PACIFICORP
S ACCOUNT 312 BOILER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1916-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 4,671,090,841 619,657 0.0001 0.9999 100.00
0.5 4,183,606,146 2,307,966 0.0006 0.9994 99.99
1.5 3,723,386,209 2,422,925 0.0007 0.9993 99.93
2.5 3,539,080,336 5,408,865 0.0015 0.9985 99.87
3.5 3,292,720,919 15,870,182 0.0048 0.9952 99.71
4.5 3,171,996,338 11,798,919 0.0037 0.9963 99.23
5.5 2,940,509,080 7,853,546 0.0027 0.9973 98.86
6.5 2,840,305,009 7,372,575 0.0026 0.9974 98.60
7.5 2,756,676,117 10,121,080 0.0037 0.9963 98.34
8.5 2,654,713,916 9,766,920 0.0037 0.9963 97.98
9.5 2,592,145,705 17,800,148 0.0069 0.9931 97.62
10.5 2,523,680,267 8,072,083 0.0032 0.9968 96.95
11.5 2,488,641,779 11,181,589 0.0045 0.9955 96.64
12.5 2,404,840,977 10,624,345 0.0044 0.9956 96.21
.
13.5 2,347,439,025 17,060,774 0.0073 0.9927 95.78
14.5 2,303,628,621 14,096,341 0.0061 0.9939 95.09
15.5 2,263,012,766 14,556,915 0.0064 0.9936 94.50
16.5 2, 218, 966, 662 20,855,904 0.0094 0.9906 93.90
17.5 2,130,188,362 9,820,532 0.0046 0.9954 93.01
18.5 2,091,582,354 18,246,304 0.0087 0.9913 92.59
19.5 2,047,605,312 10,272,060 0.0050 0.9950 91.78
20.5 1,998,981,692 9,971,240 0.0050 0.9950 91.32
21.5 1,937,046,273 13,314,263 0.0069 0.9931 90.86
22.5 1,909,781,229 18,511,405 0.0097 0.9903 90.24
23.5 1,847,481,949 21,376,203 0.0116 0.9884 89.36
24.5 1,785,190,313 18,953,291 0.0106 0.9894 88.33
25.5 1,601,952,157 11,218,215 0.0070 0.9930 87.39
26.5 1,551,076,837 23,545,327 0.0152 0.9848 86.78
27.5 1,380,376,631 8,547,340 0.0062 0.9938 85.46
28.5 1,130,158,427 27,336,583 0.0242 0.9758 84.93
29.5 1,095,232,890 9,434,497 0.0086 0.9914 82.88
30.5 934,337,738 10,684,320 0.0114 0.9886 82.16
31.5 842,998,313 18,489,227 0.0219 0.9781 81.22
32.5 700,077,927 15,017,946 0.0215 0.9785 79.44
33.5 486,762,490 13,994,544 0.0288 0.9712 77.74
34.5 381,696,135 4,346,590 0.0114 0.9886 75.50
35.5 280,049,527 4,604,166 0.0164 0.9836 74.64
36.5 232,948,632 13,476,306 0.0579 0.9421 73.42
37.5 123,884,971 5,592,433 0.0451 0.9549 69.17
38.5 117,039,207 1,107,885 0.0095 0.9905 66.05
S
II
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1916-2011
AGE AT EXPOSURES AT RETIREMENTS POT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 93,769,108 1,342,167 0.0143 0.9857 65.42
40.5 75,353,896 1,665,468 0.0221 0.9779 64.49
41.5 73,250,241 3,160,035 0.0431 0.9569 63.06
42.5 69,765,525 1,504,318 0.0216 0.9784 60.34
43.5 59,100,622 1,052,840 0.0178 0.9822 59.04
44.5 58,016,966 600,771 0.0104 0.9896 57.99
45.5 57,318,962 2,821,828 0.0492 0.9508 57.39
46.5 52,034,519 1,651,356 0.0317 0.9683 54.56
47.5 40,814,871 1,018,613 0.0250 0.9750 52.83
48.5 31,930,213 307,742 0.0096 0.9904 51.51
49.5 31,593,919 926,352 0.0293 0.9707 51.02
50.5 30,532,844 1,204,034 0.0394 0.9606 49.52
51.5 24,515,214 325,621 0.0133 0.9867 47.57
52.5 23,914,085 174,264 0.0073 0.9927 46.93
53.5 19,205,999 24,905 0.0013 0.9987 46.59
54.5 15,827,577 283,242 0.0179 0.9821 46.53
55.5 15,537,904 114,443 0.0074 0.9926 45.70
56.5 10,164,101 1,309 0.0001 0.9999 45.36
57.5 7,072,844 3,499 0.0005 0.9995 45.36
58.5 7,068,344 2,464 0.0003 0.9997 45.33
59.5 3,313,167 0.0000 1.0000 45.32
60.5 316,495 0.0000 1.0000 45.32
61.5 315,662 0.0000 1.0000 45.32
62.5 266,544 0.0000 1.0000 45.32
63.5 45.32
.
.
.
111-29
PACIFICORP .
ACCOUNT 312 BOILER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,216,243,714 526,375 0.0002 0.9998 100.00
0.5 2,955,829,900 2,153,094 0.0007 0.9993 99.98
1.5 2, 604, 994, 221 2,321,251 0.0009 0.9991 99.91
2.5 2,581,062,854 5,372,975 0.0021 0.9979 99.82
3.5 2,579,602,166 15,730,069 0.0061 0.9939 99.61
4.5 2,580,109,473 11,693,975 0.0045 0.9955 99.01
5.5 2,489,834,088 7,747,814 0.0031 0.9969 98.56
6.5 2,450,692,106 6,507,499 0.0027 0.9973 98.25
7.5 2,519,113,850 10,035,406 0.0040 0.9960 97.99
8.5 2,453,493,376 9,696,227 0.0040 0.9960 97.60
9.5 2,462,498,091 17,574,876 0.0071 0.9929 97.21
10.5 2,423,893,645 8,041,278 0.0033 0.9967 96.52
11.5 2,389,337,562 11,134,973 0.0047 0.9953 96.20
12.5 2,307,448,162 9,952,910 0.0043 0.9957 95.75
.
13.5 2,264,737,797 16,942,710 0.0075 0.9925 95.34
14.5 2,221,146,454 13,737,956 0.0062 0.9938 94.63
15.5 2,180,970,460 14,410,843 0.0066 0.9934 94.04
16.5 2,140,662,716 19,688,452 0.0092 0.9908 93.42
17.5 2,068,971,972 9,341,464 0.0045 0.9955 92.56
18.5 2,042,034,989 18,208,180 0.0089 0.9911 92.14
19.5 1,998,613,312 10,224,851 0.0051 0.9949 91.32
20.5 1, 950, 354, 173 9,910,872 0.0051 0.9949 90.85
21.5 1,895,705,194 12,655,129 0.0067 0.9933 90.39
22.5 1,871,639,977 18,416,582 0.0098 0.9902 89.79
23.5 1,817,641,288 21,339,660 0.0117 0.9883 88.90
24.5 1,761,188,099 18,501,880 0.0105 0.9895 87.86
25.5 1,578,407,539 11,193,898 0.0071 0.9929 86.94
26.5 1,533,927,403 22,959,878 0.0150 0.9850 86.32
27.5 1,368,086,472 8,467,850 0.0062 0.9938 85.03
28.5 1,117,950,288 26,687,346 0.0239 0.9761 84.50
29.5 1,088,487,205 9,360,696 0.0086 0.9914 82.49
30.5 931,422,408 10,637,248 0.0114 0.9886 81.78
31.5 840,134,435 18,462,441 0.0220 0.9780 80.84
32.5 697,245,481 14,605,271 0.0209 0.9791 79.07
33.5 484,344,135 13,890,898 0.0287 0.9713 77.41
34.5 379,386,741 4,344,416 0.0115 0.9885 75.19
35.5 277,757,807 4,600,919 0.0166 0.9834 74.33
36.5 230,665,002 13,426,898 0.0582 0.9418 73.10
37.5 121,664,970 5,557,877 0.0457 0.9543 68.84
38.5 114,855,699 1,066,693 0.0093 0.9907 65.70
111-30
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 91,630,388 1,324,873 0.0145 0.9855 65.09
40.5 73,287,804 1,651,905 0.0225 0.9775 64.15
41.5 71,203,720 3,021,476 0.0424 0.9576 62.70
42.5 68,159,319 1,503,905 0.0221 0.9779 60.04
43.5 57,521,446 1,047,430 0.0182 0.9818 58.71
44.5 56,450,362 600,335 0.0106 0.9894 57.65
45.5 55,784,985 2,816,778 0.0505 0.9495 57.03
46.5 50,519,517 1,436,392 0.0284 0.9716 54.15
47.5 39,514,864 787,901 0.0199 0.9801 52.61
48.5 31,071,909 230,523 0.0074 0.9926 51.56
49.5 30,841,078 920,531 0.0298 0.9702 51.18
50.5 29,797,596 1,203,194 0.0404 0.9596 49.65
51.5 23,919,616 325,621 0.0136 0.9864 47.65
52.5 23,557,512 174,264 0.0074 0.9926 47.00
53.5 18,870,126 24,905 0.0013 0.9987 46.65
54.5 15,496,182 283,242 0.0183 0.9817 46.59
55.5 15,209,315 114,443 0.0075 0.9925 45.74
56.5 9,843,615 1,309 0.0001 0.9999 45.40
57.5 6,752,358 3,499 0.0005 0.9995 45.39
58.5 6,748,205 2,464 0.0004 0.9996 45.37
59.5 2,996,458 0.0000 1.0000 45.35
60.5 683 0.0000 1.0000 45.35
61.5 1,929 0.0000 1.0000 45.35
62.5 266,544 0.0000 1.0000 45.35
63.5 45.35
.
111-31
S
. .
PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
ORIGINAL AND SMOOTH SURVIVOR CURVES
)
> a:
U,
F- z Ui 0 a: Ui CL
AGE IN YEARS
PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1910-2011 EXPERIENCE BAND 1916-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,234,516,086 25,882 0.0000 1.0000 100.00
0.5 1,142,648,774 274,101 0.0002 0.9998 100.00
1.5 1,061,780,326 12,593,541 0.0119 0.9881 99.97
2.5 1,010,641,119 725,182 0.0007 0.9993 98.79
3.5 961,505,905 1,385,629 0.0014 0.9986 98.72
4.5 915,456,050 960,676 0.0010 0.9990 98.58
5.5 875,983,335 1,729,795 0.0020 0.9980 98.47
6.5 844,400,168 2,621,787 0.0031 0.9969 98.28
7.5 811,442,302 2,541,374 0.0031 0.9969 97.97
8.5 774,892,353 2,076,244 0.0027 0.9973 97.67
9.5 753,530,656 3,755,668 0.0050 0.9950 97.40
10.5 729,207,363 1,605,221 0.0022 0.9978 96.92
11.5 705,581,567 4,224,679 0.0060 0.9940 96.70
12.5 677,135,306 1,960,397 0.0029 0.9971 96.13
13.5 657,452,649 6,555,454 0.0100 0.9900 95.85
14.5 612,402,927 8,546,110 0.0140 0.9860 94.89
15.5 574,150,884 4,471,180 0.0078 0.9922 93.57
16.5 558,093,208 3,470,029 0.0062 0.9938 92.84
17.5 532,599,726 3,960,681 0.0074 0.9926 92.26
18.5 513,271,241 3,718,981 0.0072 0.9928 91.58
19.5 502,329,712 9,805,015 0.0195 0.9805 90.91
20.5 483,562,770 2,539,900 0.0053 0.9947 89.14
21.5 469,646,877 16,444,191 0.0350 0.9650 88.67
22.5 446,863,752 10,404,485 0.0233 0.9767 85.56
23.5 424,037,787 6,993,472 0.0165 0.9835 83.57
24.5 412,016,596 3,874,582 0.0094 0.9906 82.19
25.5 391,454,380 8,440,595 0.0216 0.9784 81.42
26.5 380,397,593 10,439,648 0.0274 0.9726 79.67
27.5 337,572,163 1,633,261 0.0048 0.9952 77.48
28.5 285,364,754 8,815,390 0.0309 0.9691 77.10
29.5 275,627,563 3,361,826 0.0122 0.9878 74.72
30.5 237,327,440 5,118,528 0.021,6 0.9784 73.81
31.5 216,010,427 1,266,768 0.0059 0.9941 72.22
32.5 191,473,715 9,835,387 0.0514 0.9486 71.80
33.5 141,009,932 5,192,669 0.0368 0.9632 68.11
34.5 110,246,101 1,762,150 0.0160 0.9840 65.60
35.5 96,952,461 3,971,748 0.0410 0.9590 64.55
36.5 78,758,336 3,244,087 0.0412 0.9588 61.91
37.5 62,868,021 2,678,840 0.0426 0.9574 59.36
38.5 60,120,345 306,501 0.0051 0.9949 56.83
.
111-33
PACIFICORP
.

ACCOUNT 314 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE, CONT.
[]
PLACEMENT BAND 1910-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 51,459,393
40.5 43,870,913
41.5 43,601,763
42.5 42,343,640
43.5 37,584,794
44.5 37,031,824
45.5 36,811,796
46.5 34,308,043
47.5 29,158,665
48.5 23,307,191
49.5 23,226,070
50.5 23,181,358
51.5 18,638,700
52.5 17,860,303
53.5 15,137,471
54.5 12,667,324
55.5 12,459,326
56.5 8,428,721
57.5 6,885,450
58.5 6,866,265
59.5 3,172,583
60.5 312,396
61.5 303,250
62.5 303,250
63.5
EXPERIENCE BAND 1916-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
617,732 0.0120 0.9880 56.54
263,727 0.0060 0.9940 55.86
931,762 0.0214 0.9786 55.52
199,805 0.0047 0.9953 54.34
541,066 0.0144 0.9856 54.08
200,863 0.0054 0.9946 53.30
754,520 0.0205 0.9795 53.01
961,445 0.0280 0.9720 51.93
792,970 0.0272 0.9728 50.47
80,772 0.0035 0.9965 49.10
35,032 0.0015 0.9985 48.93
1,569,238 0.0677 0.9323 48.85
151,983 0.0082 0.9918 45.55
213,173 0.0119 0.9881 45.18
1,881 0.0001 0.9999 44.64
207,999 0.0164 0.9836 44.63
36,905 0.0030 0.9970 43.90
22,189 0.0026 0.9974 43.77
19,185 0.0028 0.9972 43.65
0.0000 1.0000 43.53
0.0000 1.0000 43.53
0.0000 1.0000 43.53
0.0000 1.0000 43.53
0.0000 1.0000 43.53
43.53
Ll
111-34
PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 822,781,983 20,479 0.0000 1.0000 100.00
0.5 777,772,107 274,101 0.0004 0.9996 100.00
1.5 726,250,688 701,324 0.0010 0.9990 99.96
2.5 725,133,002 680,117 0.0009 0.9991 99.87
3.5 741,434,956 1,365,469 0.0018 0.9982 99.77
4.5 738,740,821 913,174 0.0012 0.9988 99.59
5.5 720,091,091 1,695,867 0.0024 0.9976 99.47
6.5 713,906,936 2,613,258 0.0037 0.9963 99.23
7.5 703,451,111 2,536,116 0.0036 0.9964 98.87
8.5 680,404,117 2,069,438 0.0030 0.9970 98.51
9.5 688,070,069 3,743,797 0.0054 0.9946 98.21
10.5 675,386,456 1,604,207 0.0024 0.9976 97.68
11.5 651,788,038 4,214,086 0.0065 0.9935 97.45
12.5 624,388,045 1,959,295 0.0031 0.9969 96.82
13.5 611,187,728 6,555,180 0.0107 0.9893 96.51
14.5 566,154,419 8,499,631 0.0150 0.9850 95.48
15.5 527,950,983 4,468,622 0.0085 0.9915 94.04
16.5 513,944,150 3,453,913 0.0067 0.9933 93.25
17.5 494,789,942 3,905,092 0.0079 0.9921 92.62
18.5 481,548,884 3,661,770 0.0076 0.9924 91.89
19.5 470,708,296 9,747,301 0.0207 0.9793 91.19
20.5 452,477,509 2,527,587 0.0056 0.9944 89.30
21.5 442,807,425 15,990,581 0.0361 0.9639 88.80
22.5 421,222,260 10,380,620 0.0246 0.9754 85.60
23.5 402,208,944 6,992,730 0.0174 0.9826 83.49
24.5 394,463,085 3,836,432 0.0097 0.9903 82.04
25.5 373,939,064 8,424,228 0.0225 0.9775 81.24
26.5 367,212,010 10,048,142 0.0274 0.9726 79.41
27.5 327,375,708 1,629,016 0.0050 0.9950 77.23
28.5 275,172,544 8,623,895 0.0313 0.9687 76.85
29.5 269,455,668 3,361,618 0.0125 0.9875 74.44
30.5 234,517,603 5,118,418 0.0218 0.9782 73.51
31.5 213,201,448 1,266,768 0.0059 0.9941 71.91
32.5 188,721,507 9,834,137 0.0521 0.9479 71.48
33.5 138,258,974 4,615,407 0.0334 0.9666 67.76
34.5 108,072,516 1,754,643 0.0162 0.9838 65.49
35.5 94,786,540 3,971,748 0.0419 0.9581 64.43
36.5 76,592,530 3,237,294 0.0423 0.9577 61.73
37.5 60,709,864 2,636,590 0.0434 0.9566 59.12
38.5 58,004,438 306,362 0.0053 0.9947 56.55
is
111-35
. PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 49,344,302 576,182 0.0117 0.9883 56.26
40.5 41,841,961 263,175 0.0063 0.9937 55.60
41.5 41,573,363 931,762 0.0224 0.9776 55.25
42.5 40,641,602 198,993 0.0049 0.9951 54.01
43.5 35,888,478 540,821 0.0151 0.9849 53.75
44.5 35,343,627 200,863 0.0057 0.9943 52.94
45.5 35,142,764 754,453 0.0215 0.9785 52.64
46.5 32,666,444 720,229 0.0220 0.9780 51.51
47.5 27,758,817 765,111 0.0276 0.9724 50.37
48.5 22,236,210 80,772 0.0036 0.9964 48.98
49.5 22,155,438 35,032 0.0016 0.9984 48.80
50.5 22,113,879 1,569,238 0.0710 0.9290 48.73
51.5 18,130,057 151,983 0.0084 0.9916 45.27
52.5 17,492,059 213,173 0.0122 0.9878 44.89
53.5
. 54.5
14,769,227 1,881 0.0001 0.9999 44.34
12,299,080 207,999 0.0169 0.9831 44.34
55.5 12,091,081 36,905 0.0031 0.9969 43.59
56.5 8,060,477 22,189 0.0028 0.9972 43.45
57.5 6,517,206 19,185 0.0029 0.9971 43.33
58.5 6,553,869 0.0000 1.0000 43.21
59.5 2,860,187 0.0000 1.0000 43.21
60.5 43.21
61.5
62.5 303,250 0.0000
63.5
ED
111-36
c) -.1
PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
100 .. ORIGINAL CURVE 1916-2011 EXPERIENCE:
1911-2011 PLACEMENTS
A 19822011 EXPERIENCE:
90 19192011 PLACEMENTS
'IOWA 7 5R25
Z6C > > a:
(I) 5C 1- z Ui 0
W 4 a:
30
20
10
0 0 20 40 60 80 100 120
AGE IN YEARS
. .
S
PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1916-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 455,906,329 2,772 0.0000 1.0000 100.00
0.5 441,981,331 141,311 0.0003 0.9997 100.00
1.5 391,365,391 23,845 0.0001 0.9999 99.97
2.5 386,763,961 104,404 0.0003 0.9997 99.96
3.5 365,593,181 304,034 0.0008 0.9992 99.93
4.5 359,706,984 106,783 0.0003 0.9997 99.85
5.5 342,119,893 299,485 0.0009 0.9991 99.82
6.5 337,833,746 71,672 0.0002 0.9998 99.73
7.5 334,490,955 35,146 0.0001 0.9999 99.71
8.5 332,299,009 490,619 0.0015 0.9985 99.70
9.5 330,578,337 745,373 0.0023 0.9977 99.56
10.5 328,385,883 282,576 0.0009 0.9991 99.33
11.5 327,649,590 167,619 0.0005 0.9995 99.25
12.5 326,402,972 416,467 0.0013 0.9987 99.19
13.5 325,540,506 278,942 0.0009 0.9991 99.07
14.5 324,287,274 940,933 0.0029 0.9971 98.98
15.5 318,080,484 1,185,232 0.0037 0.9963 98.70
16.5 315,700,917 343,082 0.0011 0.9989 98.33
17.5 313,154,153 638,845 0.0020 0.9980 98.22
18.5 311,359,383 217,719 0.0007 0.9993 98.02
19.5 308,711,643 333,087 0.0011 0.9989 97.95
20.5 307,730,039 564,992 0.0018 0.9982 97.85
21.5 305,146,182 387,419 0.0013 0.9987 97.67
22.5 304,530,833 559,045 0.0018 0.9982 97.54
23.5 303,276,791 475,436 0.0016 0.9984 97.36
24.5 301,721,395 1,339,252 0.0044 0.9956 97.21
25.5 296,810,725 457,011 0.0015 0.9985 96.78
26.5 295,796,076 572,357 0.0019 0.9981 96.63
27.5 281,052,908 649,717 0.0023 0.9977 96.44
28.5 225,691,531 1,128,129 0.0050 0.9950 96.22
29.5 223,937,965 343,324 0.0015 0.9985 95.74
30.5 178,437,274 340,924 0.0019 0.9981 95.59
31.5 155,348,542 489,558 0.0032 0.9968 95.41
32.5 128,419,784 459,391 0.0036 0.9964 95.11
33.5 83,522,585 670,458 0.0080 0.9920 94.77
34.5 66,813,745 172,018 0.0026 0.9974 94.01
35.5 50,149,119 222,507 0.0044 0.9956 93.77
36.5 40,075,547 365,071 0.0091 0.9909 93.35
37.5 21,258,946 168,033 0.0079 0.9921 92.50
38.5 21,022,225 87,344 0.0042 0.9958 91.77
.
III !cI:
PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
El
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1916-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 17,393,527 61,772 0.0036 0.9964 91.39
40.5 13,303,846 136,253 0.0102 0.9898 91.06
41.5 13,132,470 164,625 0.0125 0.9875 90.13
42.5 12,865,763 104,879 0.0082 0.9918 89.00
43.5 10,997,557 27,423 0.0025 0.9975 88.28
44.5 10,929,978 26,391 0.0024 0.9976 88.06
45.5 10,848,553 189,902 0.0175 0.9825 87.84
46.5 9,892,783 134,668 0.0136 0.9864 86.31
47.5 7,866,424 48,504 0.0062 0.9938 85.13
48.5 6,250,059 8,473 0.0014 0.9986 84.61
49.5 6,241,548 58,540 0.0094 0.9906 84.49
50.5 5,666,382 23,169 0.0041 0.9959 83.70
51.5 5,202,495 33,298 0.0064 0.9936 83.36
52.5 5,124,720 0.0000 1.0000 82.82
53.5 4,101,514 844 0.0002 0.9998 82.82
54.5 3,384,616 37,071 0.0110 0.9890 82.81
55.5 3,346,993 116,023 0.0347 0.9653 81.90
56.5 2,380,933 1,065 0.0004 0.9996 79.06
57.5 1,565,827 0.0000 1.0000 79.02
58.5 1,563,735 5,000 0.0032 0.9968 79.02
59.5 704,201 2,674 0.0038 0.9962 78.77
60.5 57,988 0.0000 1.0000 78.47
61.5 57,849 0.0000 1.0000 78.47
62.5 47,457 0.0000 1.0000 78.47
63.5 78.47
.
111-39
PACIFICORP .
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 214,188,226 0.0000 1.0000 100.00
0.5 246,535,056 141,311 0.0006 0.9994 100.00
1.5 219,340,774 21,439 0.0001 0.9999 99.94
2.5 241,963,482 31,759 0.0001 0.9999 99.93
3.5 268,391,469 294,679 0.0011 0.9989 99.92
4.5 279,465,818 101,771 0.0004 0.9996 99.81
5.5 279,233,576 273,034 0.0010 0.9990 99.77
6.5 285,428,811 44,801 0.0002 0.9998 99.68
7.5 302,019,450 22,944 0.0001 0.9999 99.66
8.5 304,041,474 489,537 0.0016 0.9984 99.65
9.5 310,484,352 727,509 0.0023 0.9977 99.49
10.5 312,630,692 248,135 0.0008 0.9992 99.26
11.5 312,078,619 97,090 0.0003 0.9997 99.18
12.5 311,278,828 407,712 0.0013 0.9987 99.15
.
13.5 312,419,670 258,993 0.0008 0.9992 99.02
14.5 311,234,043 908,209 0.0029 0.9971 98.94
15.5 305,210,374 1,172,463 0.0038 0.9962 98.65
16.5 303,741,780 331,954 0.0011 0.9989 98.27
17.5 303,486,178 609,826 0.0020 0.9980 98.16
18.5 303,601,934 193,651 0.0006 0.9994 97.97
19.5 300,984,327 325,407 0.0011 0.9989 97.90
20.5 300,526,935 558,436 0.0019 0.9981 97.80
21.5 298,399,155 291,072 0.0010 0.9990 97.62
22.5 297,993,076 465,136 0.0016 0.9984 97.52
23.5 297,959,772 463,309 0.0016 0.9984 97.37
24.5 297,226,751 1,336,654 0.0045 0.9955 97.22
25.5 292,319,360 455,139 0.0016 0.9984 96.78
26.5 292,362,039 566,157 0.0019 0.9981 96.63
27.5 278,604,036 642,417 0.0023 0.9977 96.44
28.5 223,250,869 973,426 0.0044 0.9956 96.22
29.5 222,546,476 337,169 0.0015 0.9985 95.80
30.5 177,806,754 339,831 0.0019 0.9981 95.65
31.5 154,736,673 487,967 0.0032 0.9968 95.47
32.5 127,810,310 448,815 0.0035 0.9965 95.17
33.5 82,924,286 448,443 0.0054 0.9946 94.84
34.5 66,437,461 170,666 0.0026 0.9974 94.32
35.5 49,774,215 222,010 0.0045 0.9955 94.08
36.5 39,701,152 361,131 0.0091 0.9909 93.66
37.5 20,888,541 167,985 0.0080 0.9920 92.81
38.5 20,654,400 87,344 0.0042 0.9958 92.06
HIM
PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT. -
PLACEMENT BAND 1919-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 17,025,810 61,526 0.0036 0.9964 91.67
40.5 12,945,436 136,209 0.0105 0.9895 91.34
41.5 12,775,653 162,184 0.0127 0.9873 90.38
42.5 12,589,439 89,851 0.0071 0.9929 89.23
43.5 10,736,340 27,379 0.0026 0.9974 88.60
44.5 10,670,999 26,391 0.0025 0.9975 88.37
45.5 10,594,752 189,835 0.0179 0.9821 88.15
46.5 9,643,065 40,696 0.0042 0.9958 86.57
47.5 7,710,685 48,504 0.0063 0.9937 86.21
48.5 6,145,045 8,473 0.0014 0.9986 85.67
49.5 6,136,572 58,540 0.0095 0.9905 85.55
50.5 5,566,794 22,668 0.0041 0.9959 84.73
51.5 5,116,311 33,298 0.0065 0.9935 84.39
52.5 5,057,096 0.0000 1.0000 83.84
53.5 4,034,165 844 0.0002 0.9998 83.84
54.5 3,317,267 37,071 0.0112 0.9888 83.82
55.5 3,279,644 116,023 0.0354 0.9646 82.88
56.5 2,313,584 1,065 0.0005 0.9995 79.95
57.5 1,498,478 0.0000 1.0000 79.91
58.5 1,497,750 0.0000 1.0000 79.91
59.5 643,406 0.0000 1.0000 79.91
60.5 79.91
61.5
62.5 47,457 0.0000
63.5
.
111-41
. . .
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
ImLl
19162011 EXPERIENCE:
ORIGINAL CURVE 1911-2011 PLACEMENTS
A 1982-2011 EXPERIENCE:
1920-2011 PLACEMENTS
N.) > >
'I)
z Ui
C,
Ui IL
30
20
10
00 20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1916-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 45,240,906 0.0000 1.0000 100.00
0.5 44,677,033 121,890 0.0027 0.9973 100.00
1.5 40,579,872 229,150 0.0056 0.9944 99.73
2.5 36,817,128 299,754 0.0081 0.9919 99.16
3.5 36,147,123 281,541 0.0078 0.9922 98.36
4.5 34,330,161 230,171 0.0067 0.9933 97.59
5.5 31,157,975 759,756 0.0244 0.9756 96.94
6.5 30,183,108 452,388 0.0150 0.9850 94.57
7.5 29,156,242 600,224 0.0206 0.9794 93.16
8.5 28,454,421 443,789 0.0156 0.9844 91.24
9.5 27,498,254 460,971 0.0168 0.9832 89.81
10.5 25,935,128 189,745 0.0073 0.9927 88.31
11.5 25,724,626 502,646 0.0195 0.9805 87.66
12.5 24,409,762 1,443,637 0.0591 0.9409 85.95
13.5 22,774,693 757,027 0.0332 0.9668 80.87
14.5 21,292,300 219,930 0.0103 0.9897 78.18
15.5 20,997,680 200,219 0.0095 0.9905 77.37
16.5 20,782,776 318,085 0.0153 0.9847 76.63
17.5 19,762,861 631,694 0.0320 0.9680 75.46
18.5 18,920,052 356,643 0.0189 0.9811 73.05
19.5 18,050,538 53,204 0.0029 0.9971 71.67
20.5 17,851,661 192,330 0.0108 0.9892 71.46
21.5 17,509,916 197,137 0.0113 0.9887 70.69
22.5 17,173,671 86,755 0.0051 0.9949 69.89
23.5 16,924,591 350,649 0.0207 0.9793 69.54
24.5 16,466,086 641,032 0.0389 0.9611 68.10
25.5 14,883,042 133,698 0.0090 0.9910 65.45
26.5 14,694,852 19,325 0.0013 0.9987 64.86
27.5 12,856,293 16,520 0.0013 0.9987 64.78
28.5 11,137,043 47,557 0.0043 0.9957 64.69
29.5 10,994,812 92,845 0.0084 0.9916 64.42
30.5 7,980,493 138,342 0.0173 0.9827 63.87
31.5 6,943,374 1,846 0.0003 0.9997 62.77
32.5 4,318,451 135,507 0.0314 0.9686 62.75
33.5 3,178,476 4,772 0.0015 0.9985 60.78
34.5 2,760,754 2,626 0.0010 0.9990 60.69
35.5 2,240,902 199,198 0.0889 0.9111 60.63
36.5 1,832,843 7,124 0.0039 0.9961 55.24
37.5 1,226,290 9,295 0.0076 0.9924 55.03
38.5 1,216,744 17,953 0.0148 0.9852 54.61
.
111-43
PAC IF I CORP
.

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
L
PLACEMENT BAND 1911-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 1,055,902
40.5 813,531
41.5 813,516
42.5 756,178
43.5 450,559
44.5 450,150
45.5 440,359
46.5 372,760
47.5 327,738
48.5 227,069
49.5 224,290
50.5 222,293
51.5 187,769
52.5 180,644
53.5 180,633
54.5 137,484
55.5 86,558
56.5 39,551
57.5 39,307
58.5 37,901
59.5 25,052
60.5 3,786
61.5 481
62.5
EXPERIENCE BAND 1916-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
36,262 0.0343 0.9657 53.80
0.0000 1.0000 51.96
55,803 0.0686 0.9314 51.96
22,114 0.0292 0.9708 48.39
0.0000 1.0000 46.98
8,750 0.0194 0.9806 46.98
3,259 0.0074 0.9926 46.06
5,446 0.0146 0.9854 45.72
3,542 0.0108 0.9892 45.05
2,412 0.0106 0.9894 44.57
19 0.0001 0.9999 44.09
0.0000 1.0000 44.09
0.0000 1.0000 44.09
0.0000 1.0000 44.09
0.0000 1.0000 44.09
50,815 0.3696 0.6304 44.09
0.0000 1.0000 27.79
0.0000 1.0000 27.79
0.0000 1.0000 27.79
0.0000 1.0000 27.79
0.0000 1.0000 27.79
0.0000 1.0000 27.79
0.0000 1.0000 27.79
27.79
9
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1920-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 28,493,441 0.0000 1.0000 100.00
0.5 30,905,814 120,487 0.0039 0.9961 100.00
1.5 28,050,047 138,910 0.0050 0.9950 99.61
2.5 27,215,510 269,607 0.0099 0.9901 99.12
3.5 28,914,718 233,091 0.0081 0.9919 98.13
4.5 27,942,995 65,165 0.0023 0.9977 97.34
5.5 26,119,825 709,255 0.0272 0.9728 97.12
6.5 26,096,383 404,111 0.0155 0.9845 94.48
7.5 26,243,590 586,899 0.0224 0.9776 93.02
8.5 25,843,009 441,388 0.0171 0.9829 90.94
9.5 25,705,769 417,055 0.0162 0.9838 89.38
10.5 24,487,285 178,078 0.0073 0.9927 87.93
11.5 24,299,935 496,595 0.0204 0.9796 87.29
12.5 23,000,131 1,393,546 0.0606 0.9394 85.51
13.5 21,772,229 752,458 0.0346 0.9654 80.33
14.5 20,294,861 211,699 0.0104 0.9896 77.55
15.5 20,009,609 198,939 0.0099 0.9901 76.74
16.5 19,897,073 278,182 0.0140 0.9860 75.98
17.5 18,957,908 609,355 0.0321 0.9679 74.92
18.5 18,345,987 344,022 0.0188 0.9812 72.51
19.5 17,492,123 52,969 0.0030 0.9970 71.15
20.5 17,304,162 160,597 0.0093 0.9907 70.94
21.5 17,027,245 158,724 0.0093 0.9907 70.28
22.5 16,733,486 71,581 0.0043 0.9957 69.62
23.5 16,543,587 348,564 0.0211 0.9789 69.32
24.5 16,177,299 622,187 0.0385 0.9615 67.86
25.5 14,614,271 132,019 0.0090 0.9910 65.25
26.5 14,492,998 18,076 0.0012 0.9988 64.66
27.5 12,719,964 15,481 0.0012 0.9988 64.58
28.5 11,002,488 45,310 0.0041 0.9959 64.50
29.5 10,886,697 92,397 0.0085 0.9915 64.24
30.5 7,924,145 137,969 0.0174 0.9826 63.69
31.5 6,888,233 1,297 0.0002 0.9998 62.58
32.5 4,268,048 133,659 0.0313 0.9687 62.57
33.5 3,129,971 2,526 0.0008 0.9992 60.61
34.5 2,715,857 2,281 0.0008 0.9992 60.56
35.5 2,196,893 198,762 0.0905 0.9095 60.51
36.5 1,789,349 7,124 0.0040 0.9960 55.04
37.5 1,183,007 9,295 0.0079 0.9921 54.82
38.5 1,173,995 17,953 0.0153 0.9847 54.39
111-45
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
.
PLACEMENT BAND 1920-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 1,014,200
40.5 773,170
41.5 773,170
42.5 717,453
43.5 413,123
44.5 413,123
45.5 407,552
46.5 342,553
47.5 303,504
48.5 204,073
49.5 201,662
50.5 201,250
51.5 184,904
52.5 177,827
53.5 177,834
54.5 134,825
55.5 83,974
56.5 37,211
57.5 38,374
58.5 37,114
59.5 24,268
60.5 3,305
61.5 481
62.5
EXPERIENCE BAND 1982-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
36,243 0.0357 0.9643 53.56
0.0000 1.0000 51.64
55,803 0.0722 0.9278 51.64
21,942 0.0306 0.9694 47.92
0.0000 1.0000 46.45
8,750 0.0212 0.9788 46.45
3,053 0.0075 0.9925 45.47
0.0000 1.0000 45.13
3,542 0.0117 0.9883 45.13
2,412 0.0118 0.9882 44.60
0.0000 1.0000 44.07
0.0000 1.0000 44.07
0.0000 1.0000 44.07
0.0000 1.0000 44.07
0.0000 1.0000 44.07
50,815 0.3769 0.6231 44.07
0.0000 1.0000 27.46
0.0000 1.0000 27.46
0.0000 1.0000 27.46
0.0000 1.0000 27.46
0.0000 1.0000 27.46
0.0000 1.0000 27.46
0.0000 1.0000 27.46
27.46
III
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP .
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 133,912,846 519 0.0000 1.0000 100.00
0.5 108,172,373 7,510 0.0001 0.9999 100.00
1.5 103,598,378 10,913 0.0001 0.9999 99.99
2.5 94,105,299 74,918 0.0008 0.9992 99.98
3.5 91,048,903 40,523 0.0004 0.9996 99.90
4.5 88,304,860 121,198 0.0014 0.9986 99.86
5.5 85,930,392 104,716 0.0012 0.9988 99.72
6.5 83,913,117 75,151 0.0009 0.9991 99.60
7.5 80,806,776 41,642 0.0005 0.9995 99.51
8.5 80,091,382 188,412 0.0024 0.9976 99.46
9.5 78,172,126 38,528 0.0005 0.9995 99.23
10.5 77,323,013 91,479 0.0012 0.9988 99.18
11.5 76,713,344 49,906 0.0007 0.9993 99.06
12.5 75,020,951 60,206 0.0008 0.9992 98.99
.
13.5 74,681,427 94,563 0.0013 0.9987 98.91
14.5 71,568,101 98,552 0.0014 0.9986 98.79
15.5 67,829,996 127,443 0.0019 0.9981 '98.65
16.5 63,277,379 199,374 0.0032 0.9968 98.47
17.5 57,360,903 169,021 0.0029 0.9971 98.16
18.5 42,811,479 73,266 0.0017 0.9983 97.87
19.5 34,825,606 111,808 0.0032 0.9968 97.70
20.5 33,869,448 89,119 0.0026 0.9974 97.39
21.5 32,673,115 56,104 0.0017 0.9983 97.13
22.5 31,486,815 79,857 0.0025 0.9975 96.96
23.5 30,152,687 183,245 0.0061 0.9939 96.72
24.5 29,754,691 107,780 0.0036 0.9964 96.13
25.5 28,650,151 127,302 0.0044 0.9956 95.78
26.5 27,652,160 53,831 0.0019 0.9981 95.36
27.5 27,465,115 106,018 0.0039 0.9961 95.17
28.5 26,319,707 57,076 0.0022 0.9978 94.80
29.5 25,962,281 52,258 0.0020 0.9980 94.60
30.5 25,781,251 121,110 0.0047 0.9953 94.41
31.5 25,002,692 15,921 0.0006 0.9994 93.96
32.5 24,691,499 117,881 0.0048 0.9952 93.90
33.5 24,362,991 59,249 0.0024 0.9976 93.46
34.5 23,981,803 89,845 0.0037 0.9963 93.23
35.5 23,819,359 60,221 0.0025 0.9975 92.88
36.5 23,640,995 127,416 0.0054 0.9946 92.65
37.5 23,292,511 40,659 0.0017 0.9983 92.15
38.5 23,097,156 46,259 0.0020 0.9980 91.98
II ml R
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 22,775,739 37,022 0.0016 0.9984 91.80
40.5 22,512,707 89,618 0.0040 0.9960 91.65
41.5 21,881,622 47,216 0.0022 0.9978 91.29
42.5 21,779,754 120,329 0.0055 0.9945 91.09
43.5 21,306,282 28,065 0.0013 0.9987 90.59
44.5 21,240,075 33,651 0.0016 0.9984 90.47
45.5 20,351,386 30,732 0.0015 0.9985 90.32
46.5 20,133,901 36,774 0.0018 0.9982 90.19
47.5 19,989,005 33,919 0.0017 0.9983 90.02
48.5 19,902,934 92,445 0.0046 0.9954 89.87
49.5 18,666,609 52,252 0.0028 0.9972 89.45
50.5 18,564,734 10,363 0.0006 0.9994 89.20
51.5 18,430,340 175,543 0.0095 0.9905 89.15
52.5 18,188,826 88,949 0.0049 0.9951 88.30
53.5 13,820,112 45,767 0.0033 0.9967 87.87
54.5 13,676,734 22,690 0.0017 0.9983 87.58
55.5 12,978,555 65,177 0.0050 0.9950 87.43
56.5 12,290,848 36,145 0.0029 0.9971 87.00
57.5 12,104,979 15,085 0.0012 0.9988 86.74
58.5 8,620,358 26,594 0.0031 0.9969 86.63
59.5 7,571,616 40,647 0.0054 0.9946 86.36
60.5 7,117,844 38,262 0.0054 0.9946 85.90
61.5 6,480,160 14,662 0.0023 0.9977 85.44
62.5 6,431,931 6,486 0.0010 0.9990 85.25
63.5 6,409,770 10,435 0.0016 0.9984 85.16
64.5 6,380,221 6,817 0.0011 0.9989 85.02
65.5 6,364,704 1,369 0.0002 0.9998 84.93
66.5 6,287,133 20,956 0.0033 0.9967 84.91
67.5 6,199,637 120,039 0.0194 0.9806 84.63
68.5 6,078,720 20,734 0.0034 0.9966 82.99
69.5 6,049,497 3,535 0.0006 0.9994 82.71
70.5 6,033,565 11,991 0.0020 0.9980 82.66
71.5 6,015,212 6,223 0.0010 0.9990 82.49
72.5 5,999,935 63,640 0.0106 0.9894 82.41
73.5 5,931,387 30,220 0.0051 0.9949 81.54
74.5 5,898,793 51,141 0.0087 0.9913 81.12
75.5 5,832,365 34,790 0.0060 0.9940 80.42
76.5 5,796,877 106,332 0.0183 0.9817 79.94
77.5 5,689,924 114,250 0.0201 0.9799 78.47
78.5 4,638,395 21,565 0.0046 0.9954 76.90
.
I
9
lume
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1918-2011
r
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 4,557,597
80.5 4,545,921
81.5 4,539,532
82.5 4,508,333
83.5 4,200,733
84.5 3,687,471
85.5 3,534,225
86.5 3,158,594
87.5 2,746,213
88.5 2,531,956
89.5 2,453,681
90.5 2,452,152
91.5 2,373,075
92.5 2,370,220
93.5 2,129,213
94.5 1,501,856
95.5 1,490,748
96.5 1,102,996
97.5 571,658
98.5 532,286
99.5 530,768
100.5 215,245
101.5 192,223
102.5 191,712
103.5 119,157
104.5 108,125
105.5 106,571
106.5 106,571
107.5 106,571
108.5 96,486
109.5 94,867
110.5 94,801
111.5 92,851
112.5 92,851
113.5 92,851
114.5 49,347
115.5 26,327
116.5
PCT SURV
RETMT SURV BEGIN OF
PATIO RATIO INTERVAL
0.0018 0.9982 76.54
0.0005 0.9995 76.40
0.0002 0.9998 76.36
0.0009 0.9991 76.34
0.0012 0.9988 76.27
0.0000 1.0000 76.18
0.0006 0.9994 76.18
0.0000 1.0000 76.13
0.0001 0.9999 76.13
0.0078 0.9922 76.13
0.0000 1.0000 75.53
0.0001 0.9999 75.53
0.0010 0.9990 75.52
0.0001 0.9999 75.45
0.0000 1.0000 75.44
0.0000 1.0000 75.44
0.0042 0.9958 75.44
0.0008 0.9992 75.13
0.0009 0.9991 75.07
0.0029 0.9971 75.00
0.0001 0.9999 74.79
0.0000 1.0000 74.78
0.0027 0.9973 74.78
0.0057 0.9943 74.58
0.0005 0.9995 74.16
0.0000 1.0000 74.13
0.0000 1.0000 74.13
0.0000 1.0000 74.13
0.0000 1.0000 74.13
0.0000 1.0000 74.13
0.0007 0.9993 74.13
0.0206 0.9794 74.07
0.0000 1.0000 72.55
0.0000 1.0000 72.55
0.0526 0.9474 72.55
0.0000 1.0000 68.74
0.0000 1.0000 68.74
68.74
RETIREMENTS
DURING AGE
INTERVAL
8,198
2,224
1,081
4,189
5,189
184
1,975
78
148
19,845
254
2,270
237
6,245
866
511
1,518
41
511
1,087
54
66
1,950
4,882
111-50
-
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP .
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1891-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 397,931,333 51,891 0.0001 0.9999 100.00
0.5 364,667,731 373,526 0.0010 0.9990 99.99
1.5 350,378,117 40,974 0.0001 0.9999 99.88
2.5 331,403,830 120,794 0.0004 0.9996 99.87
3.5 317,629,306 250,378 0.0008 0.9992 99.84
4.5 312,252,880 979,395 0.0031 0.9969 99.76
5.5 306,603,763 104,406 0.0003 0.9997 99.44
6.5 301,181,670 150,358 0.0005 0.9995 99.41
7.5 289,869,098 131,971 0.0005 0.9995 99.36
8.5 284,846,235 480,212 0.0017 0.9983 99.32
9.5 281,668,501 48,149 0.0002 0.9998 99.15
10.5 270,160,793 178,702 0.0007 0.9993 99.13
11.5 260,883,721 158,663 0.0006 0.9994 99.07
12.5 259,790,779 326,516 0.0013 0.9987 99.01
13.5 256,449,798 392,054 0.0015 0.9985 98.88
.- 14.5 252,415,623 442,334 0.0018 0.9982 98.73
15.5 245,889,668 386,424 0.0016 0.9984 98.56
16.5 239,720,839 279,583 0.0012 0.9988 98.40
17.5 232,408,637 75,988 0.0003 0.9997 98.29
18.5 228,539,604 34,874 0.0002 0.9998 98.26
19.5 218,183,910 253,088 0.0012 0.9988 98.24
20.5 211,804,413 137,506 0.0006 0.9994 98.13
21.5 206,769,848 77,430 0.0004 0.9996 98.06
22.5 202,923,528 275,425 0.0014 0.9986 98.03
23.5 199,030,699 788,276 0.0040 0.9960 97.89
24.5 196,481,237 269,122 0.0014 0.9986 97.51
25.5 192,049,082 737,235 0.0038 0.9962 97.37
26.5 190,212,247 382,318 0.0020 0.9980 97.00
27.5 186,690,137 364,488 0.0020 0.9980 96.80
28.5 182,999,939 609,898 0.0033 0.9967 96.61
29.5 179,115,500 36,058 0.0002 0.9998 96.29
30.5 177,616,273 317,965 0.0018 0.9982 96.27
31.5 171,587,926 518,253 0.0030 0.9970 96.10
32.5 169,877,597 129,436 0.0008 0.9992 95.81
33.5 169,516,264 327,085 0.0019 0.9981 95.74
34.5 169,036,518 428,722 0.0025 0.9975 95.55
35.5 168,451,153 552,702 0.0033 0.9967 95.31
36.5 167,855,759 1,091,726 0.0065 0.9935 95.00
37.5 164,682,630 428,629 0.0026 0.9974 94.38
38.5 162,596,696 826,700 0.0051 0.9949 94.13
111-52
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1891-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 159,907,327 1,160,268 0.0073 0.9927 93.66
40.5 157,258,749 124,712 0.0008 0.9992 92.98
41.5 155,919,681 231,629 0.0015 0.9985 92.90
42.5 154,638,833 170,795 0.0011 0.9989 92.76
43.5 154,082,253 46,221 0.0003 0.9997 92.66
44.5 153,695,451 193,803 0.0013 0.9987 92.63
45.5 149,341,905 276,313 0.0019 0.9981 92.52
46.5 145,969,605 31,293 0.0002 0.9998 92.35
47.5 145,763,520 328,585 0.0023 0.9977 92.33
48.5 144,526,417 282,979 0.0020 0.9980 92.12
49.5 139,076,794 48,305 0.0003 0.9997 91.94
50.5 138,956,012 234,491 0.0017 0.9983 91.91
51.5 138,660,047 249,803 0.0018 0.9982 91.75
52.5 138,324,595 302,437 0.0022 0.9978 91.59
53.5 93,832,612 302,120 0.0032 0.9968 91.38
54.5 92,936,674 169,866 0.0018 0.9982 91.09
55.5 85,061,108 375,577 0.0044 0.9956 90.92
56.5 77,812,277 89,018 0.0011 0.9989 90.52
57.5 77,624,129 111,760 0.0014 0.9986 90.42
58.5 45,167,564 230,537 0.0051 0.9949 90.29
59.5 39,391,870 452,916 0.0115 0.9885 89.83
60.5 36,566,685 67,748 0.0019 0.9981 88.80
61.5 30,448,564 106,204 0.0035 0.9965 88.63
62.5 29,414,448 6,867 0.0002 0.9998 88.32
63.5 29,402,422 27,751 0.0009 0.9991 88.30
64.5 29,357,433 74,871 0.0026 0.9974 88.22
65.5 29,276,260 594,955 0.0203 0.9797 87.99
66.5 28,656,122 53,420 0.0019 0.9981 86.20
67.5 28,523,704 91,445 0.0032 0.9968 86.04
68.5 28,400,210 85,779 0.0030 0.9970 85.77
69.5 28,296,236 33,979 0.0012 0.9988 85.51
70.5 28,214,776 263,478 0.0093 0.9907 85.41
71.5 27,943,380 14,850 0.0005 0.9995 84.61
72.5 27,917,079 92,045 0.0033 0.9967 84.56
73.5 27,779,869 29,921 0.0011 0.9989 84.28
74.5 27,731,951 911,630 0.0329 0.9671 84.19
75.5 26,776,466 166,763 0.0062 0.9938 81.43
76.5 26,584,221 325,831 0.0123 0.9877 80.92
77.5 26,236,244 183,410 0.0070 0.9930 79.93
78.5 21,058,767 12,234 0.0006 0.9994 79.37
L4
111-53
PACIFICORP .
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1891-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 20,421,808 148,686 0.0073 0.9927 79.32
80.5 20,183,604 20,722 0.0010 0.9990 78.75
81.5 20,148,239 100,947 0.0050 0.9950 78.66
82.5 19,988,757 29,583 0.0015 0.9985 78.27
83.5 18,876,348 62,180 0.0033 0.9967 78.15
84.5 16,443,502 15,564 0.0009 0.9991 77.90
85.5 16,221,163 89,812 0.0055 0.9945 77.82
86.5 13,687,646 53,682 0.0039 0.9961 77.39
87.5 11,589,088 5,689 0.0005 0.9995 77.09
88.5 11,175,502 838,242 0.0750 0.9250 77.05
89.5 9,643,476 11,632 0.0012 0.9988 71.27
90.5 9,026,057 1,153 0.0001 0.9999 71.19
91.5 8,959,625 31,138 0.0035 0.9965 71.18
92.5 8,744,119 24,067 0.0028 0.9972 70.93
93.5 7,426,691 566 0.0001 0.9999 70.73
. 94.5 6,593,605 1,006 0.0002 0.9998 70.73
95.5 6,563,606 25,847 0.0039 0.9961 70.72
96.5 5,165,521 3,503 0.0007 0.9993 70.44
97.5 4,019,665 79 0.0000 1.0000 70.39
98.5 1,403,560 462 0.0003 0.9997 70.39
99.5 1,403,098 9,500 0.0068 0.9932 70.37
100.5 1,015,053 2,432 0.0024 0.9976 69.89
101.5 771,673 0.0000 1.0000 69.72
102.5 771,673 0.0000 1.0000 69.72
103.5 653,408 0.0000 1.0000 69.72
104.5 653,408 0.0000 1.0000 69.72
105.5 650,087 398 0.0006 0.9994 69.72
106.5 649,689 0.0000 1.0000 69.68
107.5 649,689 0.0000 1.0000 69.68
108.5 649,689 0.0000 1.0000 69.68
109.5 602,470 0.0000 1.0000 69.68
110.5 602,470 0.0000 1.0000 69.68
111.5 602,470 0.0000 1.0000 69.68
112.5 602,470 4,204 0.0070 0.9930 69.68
113.5 598,266 786 0.0013 0.9987 69.19
114.5 132,404 0.0000 1.0000 69.10
115.5 88,434 0.0000 1.0000 69.10
116.5 69.10
111-54
(71
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVES 1895-2011 PLACEMENTS
:\______
70
60
IOWA9
cc
OE-
20 40 60 80 100 10 140 160 180
AGE IN YEARS
. . .
PACIFICORP .
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1919-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 134,084,980 8,839 0.0001 0.9999 100.00
0.5 125,280,912 50 0.0000 1.0000 99.99
1.5 123,867,824 3,113 0.0000 1.0000 99.99
2.5 113,934,540 58,009 0.0005 0.9995 99.99
3.5 101,390,426 176,341 0.0017 0.9983 99.94
4.5 97,350,092 372,062 0.0038 0.9962 99.77
5.5 94,836,770 30,802 0.0003 0.9997 99.38
6.5 88,131,299 35,093 0.0004 0.9996 99.35
7.5 84,587,069 313,279 0.0037 0.9963 99.31
8.5 83,592,996 262,807 0.0031 0.9969 98.95
9.5 80,635,267 779,210 0.0097 0.9903 98.63
10.5 76,215,491 53,027 0.0007 0.9993 97.68
11.5 72,689,155 81,788 0.0011 0.9989 97.61
12.5 71,842,073 48,647 0.0007 0.9993 97.50
.
13.5 71,149,016 101,376 0.0014 0.9986 97.44
14.5 64,864,134 46,527 0.0007 0.9993 97.30
15.5 59,771,229 27,402 0.0005 0.9995 97.23
16.5 58,088,831 136,594 0.0024 0.9976 97.18
17.5 56,203,118 68,924 0.0012 0.9988 96.96
18.5 54,901,609 32,805 0.0006 0.9994 96.84
19.5 52,714,157 62,835 0.0012 0.9988 96.78
20.5 51,384,032 61,701 0.0012 0.9988 96.66
21.5 49,017,116 1,500 0.0000 1.0000 96.55
22.5 48,666,940 85,168 0.0018 0.9982 96.54
23.5 45,866,942 92,877 0.0020 0.9980 96.38
24.5 45,190,981 327,489 0.0072 0.9928 96.18
25.5 44,223,597 142,122 0.0032 0.9968 95.48
26.5 43,121,006 60,253 0.0014 0.9986 95.18
27.5 42,714,893 84,688 0.0020 0.9980 95.04
28.5 41,105,758 56,140 0.0014 0.9986 94.85
29.5 39,741,503 388,425 0.0098 0.9902 94.73
30.5 37,539,295 123,610 0.0033 0.9967 93.80
31.5 37,031,181 226,949 0.0061 0.9939 93.49
32.5 36,606,510 268,389 0.0073 0.9927 92.92
33.5 36,212,838 38,766 0.0011 0.9989 92.24
34.5 36,139,191 432,015 0.0120 0.9880 92.14
35.5 35,706,219 265,147 0.0074 0.9926 91.04
36.5 35,433,321 8,878 0.0003 0.9997 90.36
37.5 35,398,289 49,561 0.0014 0.9986 90.34
38.5 35,171,456 59,147 0.0017 0.9983 90.21 a
111-56
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1919-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 35,082,253 285,088 0.0081 0.9919 90.06
40.5 33,874,419 8,600 0.0003 0.9997 89.33
41.5 33,706,133 230,336 0.0068 0.9932 89.30
42.5 33,434,414 246,603 0.0074 0.9926 88.69
43.5 33,118,147 108,424 0.0033 0.9967 88.04
44.5 32,958,669 135,796 0.0041 0.9959 87.75
45.5 32,722,278 156,899 0.0048 0.9952 87.39
46.5 32,552,299 871,431 0.0268 0.9732 86.97
47.5 31,504,915 675,795 0.0215 0.9785 84.64
48.5 30,740,316 132,233 0.0043 0.9957 82.83
49.5 29,486,993 28,014 0.0010 0.9990 82.47
50.5 29,388,827 30,257 0.0010 0.9990 82.39
51.5 29,324,358 348,134 0.0119 0.9881 82.31
52.5 28,937,865 818,016 0.0283 0.9717 81.33
53.5 18,459,014 103,326 0.0056 0.9944 79.03
54.5 18,166,818 272,484 0.0150 0.9850 78.59
55.5 17,333,091 82,601 0.0048 0.9952 77.41
56.5 16,469,515 29,462 0.0018 0.9982 77.04
57.5 16,394,509 12,248 0.0007 0.9993 76.90
58.5 10,889,216 96,962 0.0089 0.9911 76.85
59.5 9,634,418 500,132 0.0519 0.9481 76.16
60.5 8,862,559 48,711 0.0055 0.9945 72.21
61.5 7,527,520 36,316 0.0048 0.9952 71.81
62.5 6,028,356 8,075 0.0013 0.9987 71.47
63.5 5,990,969 27,755 0.0046 0.9954 71.37
64.5 5,960,180 36,250 0.0061 0.9939 71.04
65.5 5,919,048 240,929 0.0407 0.9593 70.61
66.5 5,659,489 145,023 0.0256 0.9744 67.73
67.5 5,445,702 185,251 0.0340 0.9660 66.00
68.5 5,260,451 369 0.0001 0.9999 63.75
69.5 5,260,082 67,155 0.0128 0.9872 63.75
70.5 5,192,876 11,891 0.0023 0.9977 62.93
71.5 5,177,947 9,048 0.0017 0.9983 62.79
72.5 5,168,701 19,399 0.0038 0.9962 62.68
73.5 5,124,783 24,746 0.0048 0.9952 62.44
74.5 5,100,037 42,082 0.0083 0.9917 62.14
75.5 5,056,007 16,685 0.0033 0.9967 61.63
76.5 5,039,216 93,625 0.0186 0.9814 61.43
77.5 4,945,487 2,332 0.0005 0.9995 60.29
78.5 4,505,038 83,912 0.0186 0.9814 60.26
111-57
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1919-2011
.
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 4,312,496
80.5 4,210,841
81.5 3,952,053
82.5 3,847,256
83.5 3,496,565
84.5 3,009,086
85.5 2,911,848
86.5 2,426,678
87.5 2,055,443
88.5 1,752,377
89.5 1,619,310
90.5 1,406,229
91.5 1,343,184
92.5 1,329,763
93.5 1,125,544
94.5 1,038,656
95.5 1,024,632
96.5 580,161
97.5 455,891
98.5 217,249
99.5 217,180
100.5 140,941
101.5 113,756
102.5 110,740
103.5 106,075
104.5 102,931
105.5 76,795
106.5 76,795
107.5 76,795
108.5 64,751
109.5 64,751
110.5 64,751
111.5 64,457
112.5 56,857
113.5 56,857
114.5 29,020
115.5 29,020
116.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0236 0.9764 59.14
0.0612 0.9388 57.74
0.0096 0.9904 54.21
0.0086 0.9914 53.69
0.0005 0.9995 53.23
0.0170 0.9830 53.20
0.0009 0.9991 52.30
0.0330 0.9670 52.25
0.0072 0.9928 50.53
0.0405 0.9595 50.16
0.1303 0.8697 48.13
0.0041 0.9959 41.86
0.0091 0.9909 41.69
0.0094 0.9906 41.31
0.0000 1.0000 40.92
0.0000 1.0000 40.92
0.0090 0.9910 40.92
0.0000 1.0000 40.55
0.0000 1.0000 40.55
0.0003 0.9997 40.55
0.0115 0.9885 40.54
0.0122 0.9878 40.08
0.0000 1.0000 39.59
0.0000 1.0000 39.59
0.0296 0.9704 39.59
0.0000 1.0000 38.42
0.0000 1.0000 38.42
0.0000 1.0000 38.42
0.0000 1.0000 38.42
0.0000 1.0000 38.42
0.0000 1.0000 38.42
0.0045 0.9955 38.42
0.1179 0.8821 38.24
0.0000 1.0000 33.73
0.0000 1.0000 33.73
0.0000 1.0000 33.73
0.0000 1.0000 33.73
33.73
RETIREMENTS
DURING AGE
INTERVAL
101,621
257,815
37,921
32,984
1,660
51,178
2,589
79,975
14,845
70,900
210,923
5,732
12,202
12,520
13
9,262
69
2,487
1,719
3,144
294
7,600
r
III!1:]
(0
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE J 1918-2011 EXPERIENCE:
1895-2011 PLACEMENTS
1982-2011 EXPERIENCE:
ge - 464
80
70
Z >
60
A —". NAI, 70LO
U) 5C
cc %li
ic
Co 20 40 60
AGE IN YEARS
80 100 120
. . .
PACIFICORP .
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 74,393,074 5,709 0.0001 0.9999 100.00
0.5 67,666,118 43,456 0.0006 0.9994 99.99
1.5 66,793,361 28,185 0.0004 0.9996 99.93
2.5 58,247,511 44,512 0.0008 0.9992 99.89
3.5 48,213,463 226,935 0.0047 0.9953 99.81
4.5 45,131,605 72,227 0.0016 0.9984 99.34
5.5 44,529,218 83,307 0.0019 0.9981 99.18
6.5 43,375,640 126,611 0.0029 0.9971 99.00
7.5 38,175,671 159,807 0.0042 0.9958 98.71
8.5 37,368,878 154,670 0.0041 0.9959 98.29
9.5 34,065,149 390,718 0.0115 0.9885 97.89
10.5 32,501,666 514,371 0.0158 0.9842 96.76
11.5 30,677,816 94,609 0.0031 0.9969 95.23
12.5 29,059,718 104,260 0.0036 0.9964 94.94
.
13.5 26,447,604 305,401 0.0115 0.9885 94.60
14.5 22,302,002 485,116 0.0218 0.9782 93.51
15.5 20,202,830 202,132 0.0100 0.9900 91.47
16.5 18,398,932 202,458 0.0110 0.9890 90.56
17.5 17,530,954 181,355 0.0103 0.9897 89.56
18.5 16,639,110 45,890 0.0028 0.9972 88.63
19.5 15,564,171 102,703 0.0066 0.9934 88.39
20.5 15,070,439 121,435 0.0081 0.9919 87.81
21.5 12,664,543 61,523 0.0049 0.9951 87.10
22.5 11,935,868 126,747 0.0106 0.9894 86.68
23.5 11,285,793 149,190 0.0132 0.9868 85.75
24.5 10,337,618 47,170 0.0046 0.9954 84.62
25.5 9,839,884 68,953 0.0070 0.9930 84.23
26.5 9,297,878 109,876 0.0118 0.9882 83.64
27.5 8,955,456 178,081 0.0199 0.9801 82.66
28.5 7,933,557 53,379 0.0067 0.9933 81.01
29.5 7,559,712 87,000 0.0115 0.9885 80.47
30.5 6,833,818 80,866 0.0118 0.9882 79.54
31.5 6,628,237 18,862 0.0028 0.9972 78.60
32.5 6,466,910 71,532 0.0111 0.9889 78.38
33.5 6,339,547 44,479 0.0070 0.9930 77.51
34.5 6,209,137 75,190 0.0121 0.9879 76.97
35.5 6,114,656 31,084 0.0051 0.9949 76.03
36.5 6,040,427 22,219 0.0037 0.9963 75.65
37.5 5,977,069 13,841 0.0023 0.9977 75.37
38.5 5,925,509 148,052 0.0250 0.9750 75.19
.
ml
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 5,769,903 45,393 0.0079 0.9921 73.32
40.5 5,706,939 121,995 0.0214 0.9786 72.74
41.5 5,578,762 220,169 0.0395 0.9605 71.18
42.5 5,319,972 22,321 0.0042 0.9958 68.37
43.5 5,203,885 125,095 0.0240 0.9760 68.09
44.5 5,050,880 50,005 0.0099 0.9901 66.45
45.5 4,792,195 193,985 0.0405 0.9595 65.79
46.5 4,550,918 50,787 0.0112 0.9888 63.13
47.5 4,368,150 30,122 0.0069 0.9931 62.43
48.5 4,234,275 66,339 0.0157 0.9843 61.99
49.5 4,014,090 5,024 0.0013 0.9987 61.02
50.5 3,949,383 3,276 0.0008 0.9992 60.95
51.5 3,886,046 19,473 0.0050 0.9950 60.90
52.5 3,792,319 124,279 0.0328 0.9672 60.59
53.5 3,011,320 11,873 0.0039 0.9961 58.61
54.5 2,896,359 44,131 0.0152 0.9848 58.37
55.5 2,804,510 26,345 0.0094 0.9906 57.49
56.5 2,654,038 34,029 0.0128 0.9872 56.95
57.5 2,570,087 30,562 0.0119 0.9881 56.22
58.5 1,756,622 21,316 0.0121 0.9879 55.55
59.5 1,601,731 47,573 0.0297 0.9703 54.87
60.5 1,497,709 12,159 0.0081 0.9919 53.24
61.5 1,271,414 51,066 0.0402 0.9598 52.81
62.5 1,216,014 518 0.0004 0.9996 50.69
63.5 1,214,651 27,045 0.0223 0.9777 50.67
64.5 1,182,507 26,359 0.0223 0.9777 49.54
65.5 1,154,082 37,045 0.0321 0.9679 48.44
66.5 1,113,000 9,200 0.0083 0.9917 46.88
67.5 1,068,783 8,818 0.0083 0.9917 46.49
68.5 1,058,716 27,270 0.0258 0.9742 46.11
69.5 1,027,299 74,213 0.0722 0.9278 44.92
70.5 941,162 9,076 0.0096 0.9904 41.68
71.5 931,484 1,487 0.0016 0.9984 41.27
72.5 929,786 8,071 0.0087 0.9913 41.21
73.5 921,355 9,112 0.0099 0.9901 40.85
74.5 912,243 2,608 0.0029 0.9971 40.45
75.5 909,498 14,378 0.0158 0.9842 40.33
76.5 895,120 714 0.0008 0.9992 39.69
77.5 872,528 8,089 0.0093 0.9907 39.66
78.5 756,230 8,032 0.0106 0.9894 39.29
111-61
I
.. PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 748,075 2,772 0.0037 0.9963 38.88
80.5 744,345 75,621 0.1016 0.8984 38.73
81.5 661,265 6,676 0.0101 0.9899 34.80
82.5 652,952 2,332 0.0036 0.9964 34.45
83.5 643,583 966 0.0015 0.9985 34.32
84.5 566,860 3,075 0.0054 0.9946 34.27
85.5 558,813 312 0.0006 0.9994 34.09
86.5 533,810 0.0000 1.0000 34.07
87.5 376,743 0.0000 1.0000 34.07
88.5 316,163 13,565 0.0429 0.9571 34.07
89.5 264,036 867 0.0033 0.9967 32.61
90.5 263,168 45 0.0002 0.9998 32.50
91.5 263,057 10,932 0.0416 0.9584 32.49
92.5 252,125 625 0.0025 0.9975 31.14
93.5 220,540 451 0.0020 0.9980 31.07
. 94.5 210,081 0.0000 1.0000 31.00
95.5 203,107 2,057 0.0101 0.9899 31.00
96.5 98,599 0.0000 1.0000 30.69
97.5 98,501 1,918 0.0195 0.9805 30.69
98.5 33,923 433 0.0128 0.9872 30.09
99.5 33,490 903 0.0270 0.9730 29.71
100.5 21,458 628 0.0293 0.9707 28.91
101.5 15,975 0.0000 1.0000 28.06
102.5 14,372 0.0000 1.0000 28.06
103.5 13,893 1,283 0.0923 0.9077 28.06
104.5 12,610 427 0.0339 0.9661 25.47
105.5 11,450 839 0.0733 0.9267 24.61
106.5 10,611 93 0.0088 0.9912 22.80
107.5 10,518 0.0000 1.0000 22.60
108.5 10,518 0.0000 1.0000 22.60
109.5 10,518 0.0000 1.0000 22.60
110.5 10,518 0.0000 1.0000 22.60
111.5 10,518 0.0000 1.0000 22.60
112.5 10,518 0.0000 1.0000 22.60
113.5 10,518 0.0000 1.0000 22.60
114.5 1,127 71 0.0630 0.9370 22.60
115.5 1,056 0.0000 1.0000 21.18
116.5 21.18
S
111-62
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 66,066,121 0.0000 1.0000 100.00
0.5 60,094,413 0.0000 1.0000 100.00
1.5 59,608,845 24,513 0.0004 0.9996 100.00
2.5 51,194,848 42,976 0.0008 0.9992 99.96
3.5 41,207,496 222,900 0.0054 0.9946 99.87
4.5 38,151,366 59,732 0.0016 0.9984 99.33
5.5 37,567,262 67,680 0.0018 0.9982 99.18
6.5 36,490,121 120,773 0.0033 0.9967 99.00
7.5 31,362,594 149,824 0.0048 0.9952 98.67
8.5 30,605,664 145,487 0.0048 0.9952 98.20
9.5 27,297,939 377,355 0.0138 0.9862 97.73
10.5 25,778,871 487,899 0.0189 0.9811 96.38
11.5 23,977,345 61,393 0.0026 0.9974 94.56
12.5 22,421,243 97,329 0.0043 0.9957 94.32
13.5 19,939,025 267,836 0.0134 0.9866 93.91
14.5 15,870,184 455,554 0.0287 0.9713 92.65
15.5 14,230,632 184,672 0.0130 0.9870 89.99
16.5 12,521,075 188,779 0.0151 0.9849 88.82
17.5 11,862,361 158,849 0.0134 0.9866 87.48
18.5 11,102,243 19,861 0.0018 0.9982 86.31
19.5 10,228,903 79,352 0.0078 0.9922 86.15
20.5 9,847,689 111,343 0.0113 0.9887 85.49
21.5 7,525,576 51,777 0.0069 0.9931 84.52
22.5 6,925,632 91,922 0.0133 0.9867 83.94
23.5 7,334,199 132,481 0.0181 0.9819 82.82
24.5 6,523,659 33,294 0.0051 0.9949 81.33
25.5 6,197,564 60,642 0.0098 0.9902 80.91
26.5 5,832,199 100,341 0.0172 0.9828 80.12
27.5 5,536,084 45,226 0.0082 0.9918 78.74
28.5 5,565,523 41,251 0.0074 0.9926 78.10
29.5 5,368,180 67,286 0.0125 0.9875 77.52
30.5 4,762,092 54,466 0.0114 0.9886 76.55
31.5 4,806,315 14,521 0.0030 0.9970 75.67
32.5 4,726,414 36,579 0.0077 0.9923 75.44
33.5 4,635,905 37,451 0.0081 0.9919 74.86
34.5 4,560,029 71,629 0.0157 0.9843 74.26
35.5 4,471,622 25,320 0.0057 0.9943 73.09
36.5 4,405,157 8,441 0.0019 0.9981 72.68
37.5 4,384,302 4,974 0.0011 0.9989 72.54
38.5 4,353,166 126,650 0.0291 0.9709 72.45
111-63
PACIFICORP .
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 4,228,691 23,673 0.0056 0.9944 70.35
40.5 4,199,959 33,858 0.0081 0.9919 69.95
41.5 4,160,800 210,510 0.0506 0.9494 69.39
42.5 3,912,136 7,134 0.0018 0.9982 65.88
43.5 3,816,977 108,554 0.0284 0.9716 65.76
44.5 3,681,202 44,669 0.0121 0.9879 63.89
45.5 3,433,005 186,421 0.0543 0.9457 63.11
46.5 3,199,293 44,084 0.0138 0.9862 59.69
47.5 3,049,780 25,230 0.0083 0.9917 58.86
48.5 3,054,161 50,219 0.0164 0.9836 58.38
49.5 2,850,220 5,024 0.0018 0.9982 57.42
50.5 2,814,610 1,691 0.0006 0.9994 57.31
51.5 2,769,702 16,118 0.0058 0.9942 57.28
52.5 2,682,230 116,876 0.0436 0.9564 56.95
.
53.5 1,945,426 11,222 0.0058 0.9942 54.47
54.5 1,972,528 2,553 0.0013 0.9987 54.15
55.5 1,934,772 16,248 0.0084 0.9916 54.08
56.5 1,828,175 22,498 0.0123 0.9877 53.63
57.5 1,918,668 11,512 0.0060 0.9940 52.97
58.5 1,225,765 15,886 0.0130 0.9870 52.65
59.5 1,118,354 33,476 0.0299 0.9701 51.97
60.5 1,029,127 11,937 0.0116 0.9884 50.41
61.5 874,199 48,885 0.0559 0.9441 49.83
62.5 821,617 518 0.0006 0.9994 47.04
63.5 852,226 24,999 0.0293 0.9707 47.01
64.5 868,269 25,839 0.0298 0.9702 45.63
65.5 847,445 0.0000 1.0000 44.27
66.5 953,914 4,132 0.0043 0.9957 44.27
67.5 929,565 1,043 0.0011 0.9989 44.08
68.5 992,616 27,270 0.0275 0.9725 44.03
69.5 961,199 72,687 0.0756 0.9244 42.82
70.5 886,236 7,491 0.0085 0.9915 39.58
71.5 898,599 1,487 0.0017 0.9983 39.25
72.5 898,503 8,071 0.0090 0.9910 39.18
73.5 896,877 9,112 0.0102 0.9898 38.83
74.5 893,506 2,608 0.0029 0.9971 38.44
75.5 892,475 14,378 0.0161 0.9839 38.33
76.5 878,145 714 0.0008 0.9992 37.71
77.5 856,392 8,089 0.0094 0.9906 37.68
78.5 740,615 8,032 0.0108 0.9892 37.32
II
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 732,459 2,772 0.0038 0.9962 36.92
80.5 728,730 75,621 0.1038 0.8962 36.78
81.5 645,649 6,676 0.0103 0.9897 32.96
82.5 637,336 2,332 0.0037 0.9963 32.62
83.5 627,968 218 0.0003 0.9997 32.50
84.5 565,104 3,075 0.0054 0.9946 32.49
85.5 557,057 312 0.0006 0.9994 32.31
86.5 533,810 0.0000 1.0000 32.29
87.5 376,743 0.0000 1.0000 32.29
88.5 316,163 13,565 0.0429 0.9571 32.29
89.5 264,036 867 0.0033 0.9967 30.91
90.5 263,168 45 0.0002 0.9998 30.81
91.5 263,057 10,932 0.0416 0.9584 30.80
92.5 252,125 625 0.0025 0.9975 29.52
93.5 220,540 451 0.0020 0.9980 29.45
94.5 210,081 0.0000 1.0000 29.39
95.5 203,107 2,057 0.0101 0.9899 29.39
96.5 98,599 0.0000 1.0000 29.09
97.5 98,501 1,918 0.0195 0.9805 29.09
98.5 33,923 433 0.0128 0.9872 28.53
99.5 33,490 903 0.0270 0.9730 28.16
100.5 21,458 628 0.0293 0.9707 27.40
101.5 15,975 0.0000 1.0000 26.60
102.5 14,372 0.0000 1.0000 26.60
103.5 13,893 1,283 0.0923 0.9077 26.60
104.5 12,610 427 0.0339 0.9661 24.14
105.5 11,450 839 0.0733 0.9267 23.33
106.5 10,611 93 0.0088 0.9912 21.62
107.5 10,518 0.0000 1.0000 21.43
108.5 10,518 0.0000 1.0000 21.43
109.5 10,518 0.0000 1.0000 21.43
110.5 10,518 0.0000 1.0000 21.43
111.5 10,518 0.0000 1.0000 21.43
112.5 10,518 0.0000 1.0000 21.43
113.5 10,518 0.0000 1.0000 21.43
114.5 1,127 71 0.0630 0.9370 21.43
115.5 1,056 0.0000 1.0000 20.08
116.5 20.08
111-65
F
0
. . .
PACIFICORP
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1897-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,134,451 1,454 0.0005 0.9995 100.00
0.5 3,089,263 36,651 0.0119 0.9881 99.95
1.5 3,057,826 5,012 0.0016 0.9984 98.77
2.5 3,053,231 4,412 0.0014 0.9986 98.61
3.5 3,033,069 11,514 0.0038 0.9962 98.46
4.5 2,995,860 8,684 0.0029 0.9971 98.09
5.5 2,988,743 17,832 0.0060 0.9940 97.81
6.5 2,972,736 27,901 0.0094 0.9906 97.22
7.5 2,851,942 14,407 0.0051 0.9949 96.31
8.5 2,818,216 15,206 0.0054 0.9946 95.82
9.5 2,809,096 22,693 0.0081 0.9919 95.31
10.5 2,771,475 12,374 0.0045 0.9955 94.54
11.5 2,169,256 61,322 0.0283 0.9717 94.11
12.5 2,082,801 17,990 0.0086 0.9914 91.45
13.5 2,041,617 16,044 0.0079 0.9921 90.66
14.5 2,017,413 2,949 0.0015 0.9985 89.95
15.5 2,010,012 9,063 0.0045 0.9955 89.82
16.5 1,972,865 11,411 0.0058 0.9942 89.41
17.5 1,925,900 29,103 0.0151 0.9849 88.90
18.5 1,888,733 2,381 0.0013 0.9987 87.55
19.5 1,828,417 1,793 0.0010 0.9990 87.44
20.5 1,796,730 4,513 0.0025 0.9975 87.36
21.5 1,739,127 36,423 0.0209 0.9791 87.14
22.5 1,694,703 22,028 0.0130 0.9870 85.31
23.5 1,666,792 6,488 0.0039 0.9961 84.20
24.5 1,659,305 4,150 0.0025 0.9975 83.88
25.5 1,626,210 8,643 0.0053 0.9947 83.67
26.5 1,554,355 23,455 0.0151 0.9849 83.22
27.5 1,449,756 6,603 0.0046 0.9954 81.97
28.5 1,440,991 7,842 0.0054 0.9946 81.59
29.5 1,429,131 10,432 0.0073 0.9927 81.15
30.5 1,417,565 930 0.0007 0.9993 80.56
31.5 1,406,028 21,166 0.0151 0.9849 80.50
32.5 1,384,155 2,006 0.0014 0.9986 79.29
33.5 1,380,325 3,142 0.0023 0.9977 79.18
34.5 1,367,483 4,250 0.0031 0.9969 79.00
35.5 1,360,997 5,488 0.0040 0.9960 78.75
36.5 1,355,125 3,982 0.0029 0.9971 78.43
37.5 1,348,316 7,917 0.0059 0.9941 78.20
38.5 1,339,716 1,048 0.0008 0.9992 77.74
.
111-67
PACIFICORP ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1897-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL PATIO RATIO INTERVAL
39.5 1,335,733 24,781 0.0186 0.9814 77.68
40.5 1,310,745 2,547 0.0019 0.9981 76.24
41.5 1,307,561 3,208 0.0025 0.9975 76.09
42.5 1,302,445 705 0.0005 0.9995 75.91
43.5 1,301,566 2,184 0.0017 0.9983 75.87
44.5 1,299,011 720 0.0006 0.9994 75.74
45.5 1,297,624 1,206 0.0009 0.9991 75.70
46.5 1,259,910 26,203 0.0208 0.9792 75.63
47.5 1,233,577 155 0.0001 0.9999 74.05
48.5 1,228,855 3,787 0.0031 0.9969 74.04
49.5 1,211,324 63,620 0.0525 0.9475 73.82
50.5 1,147,635 855 0.0007 0.9993 69.94
51.5 1,146,707 264 0.0002 0.9998 69.89
52.5 1,146,444 6,948 0.0061 0.9939 69.87
.
53.5 678,029 329 0.0005 0.9995 69.45
54.5 677,597 1,611 0.0024 0.9976 69.41
55.5 670,926 2,959 0.0044 0.9956 69.25
56.5 660,982 15,175 0.0230 0.9770 68.94
57.5 645,807 422 0.0007 0.9993 67.36
58.5 129,320 1,983 0.0153 0.9847 67.32
59.5 120,857 1,888 0.0156 0.9844 66.28
60.5 117,798 499 0.0042 0.9958 65.25
61.5 81,305 252 0.0031 0.9969 64.97
62.5 80,827 71 0.0009 0.9991 64.77
63.5 79,132 273 0.0034 0.9966 64.71
64.5 78,014 20 0.0003 0.9997 64.49
65.5 77,893 1,312 0.0168 0.9832 64.47
66.5 76,581 206 0.0027 0.9973 63.39
67.5 76,375 1,540 0.0202 0.9798 63.22
68.5 74,667 570 0.0076 0.9924 61.94
69.5 74,097 0.0000 1.0000 61.47
70.5 74,097 0.0000 1.0000 61.47
71.5 74,097 15 0.0002 0.9998 61.47
72.5 74,082 96 0.0013 0.9987 61.46
73.5 73,987 25 0.0003 0.9997 61.38
74.5 73,962 0.0000 1.0000 61.36
75.5 73,962 121 0.0016 0.9984 61.36
76.5 73,840 228 0.0031 0.9969 61.26
77.5 73,613 49,586 0.6736 0.3264 61.07
78.5 24,027 398 0.0166 0.9834 19.93
ll!1:]
PACIFICORP
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1897-2011 EXPERIENCE BAND 1918-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 19,694 3,199 0.1624 0.8376 19.60
80.5 16,397 0.0000 1.0000 16.42
81.5 16,397 4,065 0.2479 0.7521 16.42
82.5 12,262 0.0000 1.0000 12.35
83.5 12,262 0.0000 1.0000 12.35
84.5 12,232 0.0000 1.0000 12.35
85.5 12,179 0.0000 1.0000 12.35
86.5 12,179 0.0000 1.0000 12.35
87.5 1,030 0.0000 1.0000 12.35
88.5 1,030 0.0000 1.0000 12.35
89.5 1,030 0.0000 1.0000 12.35
90.5 1,030 0.0000 1.0000 12.35
91.5 1,030 0.0000 1.0000 12.35
92.5 972 0.0000 1.0000 12.35
93.5 685 0.0000 1.0000 12.35
94.5 12.35
.
II!;I!
0
. . .
PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
ORIGINAL AND SMOOTH SURVIVOR CURVES
1921-2011 ORIGINAL CURVE• EXPERIENCE:
1897-2011 PLACEMENTS
Sc__
-4I0WA 120-R1.5
Z60 >
U) 50
z w
tjj 40 0
30
20
10
20 40 60 80 100 120 140 160 180
AGE IN YEARS
-
PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1897-2011 EXPERIENCE BAND 1921-2011
AGE AT EXPOSURES AT RETIREMENTS POT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 17,902,969 2,500 0.0001 0.9999 100.00
0.5 17,309,521 0.0000 1.0000 99.99
1.5 17,166,689 13,708 0.0008 0.9992 99.99
2.5 15,357,136 17,350 0.0011 0.9989 99.91
3.5 14,684,357 0.0000 1.0000 99.79
4.5 14,533,856 2,932 0.0002 0.9998 99.79
5.5 13,930,276 9,851 0.0007 0.9993 99.77
6.5 12,947,891 2,661 0.0002 0.9998 99.70
7.5 12,508,115 2,943 0.0002 0.9998 99.68
8.5 12,235,669 86,665 0.0071 0.9929 99.66
9.5 11,448,363 500 0.0000 1.0000 98.95
10.5 11,360,088 12,588 0.0011 0.9989 98.95
11.5 11,336,279 2,735 0.0002 0.9998 98.84
12.5 10,445,811 20,136 0.0019 0.9981 98.81
13.5 10,220,977 67,335 0.0066 0.9934 98.62
14.5 10,046,597 25,385 0.0025 0.9975 97.97
15.5 9,403,561 44,592 0.0047 0.9953 97.73
16.5 8,972,869 110,495 0.0123 0.9877 97.26
17.5 8,438,382 15,056 0.0018 0.9982 96.07
18.5 7,961,973 13,594 0.0017 0.9983 95.89
19.5 6,343,554 28,774 0.0045 0.9955 95.73
20.5 6,116,585 45,266 0.0074 0.9926 95.30
21.5 5,851,192 38,661 0.0066 0.9934 94.59
22.5 5,797,369 3,007 0.0005 0.9995 93.97
23.5 5,763,917 1,377 0.0002 0.9998 93.92
24.5 5,455,794 19,852 0.0036 0.9964 93.90
25.5 5,297,010 2,752 0.0005 0.9995 93.55
26.5 5,276,179 3,505 0.0007 0.9993 93.51
27.5 5,261,530 37,113 0.0071 0.9929 93.44
28.5 5,124,041 0.0000 1.0000 92.78
29.5 5,073,858 7,993 0.0016 0.9984 92.78
30.5 4,953,343 5,547 0.0011 0.9989 92.64
31.5 4,586,142 17 0.0000 1.0000 92.53
32.5 4,586,125 7,639 0.0017 0.9983 92.53
33.5 4,578,486 0.0000 1.0000 92.38
34.5 4,576,420 250 0.0001 0.9999 92.38
35.5 4,576,170 1,603 0.0004 0.9996 92.37
36.5 4,574,567 7,030 0.0015 0.9985 92.34
37.5 4,563,932 1,391 0.0003 0.9997 92.20
38.5 4,562,541 0.0000 1.0000 92.17
111-71
PACIFICORP .
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1897-2011 EXPERIENCE BAND 1921-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 4,559,574 28,112 0.0062 0.9938 92.17
40.5 4,448,805 720 0.0002 0.9998 91.60
41.5 4,433,889 0.0000 1.0000 91.59
42.5 4,429,898 0.0000 1.0000 91.59
43.5 4,420,748 500 0.0001 0.9999 91.59
44.5 4,412,851 11,623 0.0026 0.9974 91.58
45.5 4,291,631 29,649 0.0069 0.9931 91.34
46.5 4,085,713 15,855 0.0039 0.9961 90.71
47.5 4,062,643 8,234 0.0020 0.9980 90.35
48.5 4,015,381 19,397 0.0048 0.9952 90.17
49.5 3,518,295 30,779 0.0087 0.9913 89.74
50.5 3,468,729 17,950 0.0052 0.9948 88.95
51.5 3,417,861 0.0000 1.0000 88.49
52.5 3,415,689 17,842 0.0052 0.9948 88.49
53.5 2,956,031 842 0.0003 0.9997 88.03
. 54.5 2,903,497 0.0000 1.0000 88.00
55.5 2,378,781 7,708 0.0032 0.9968 88.00
56.5 2,002,163 4,742 0.0024 0.9976 87.72
57.5 1,913,669 838 0.0004 0.9996 87.51
58.5 1,154,450 25,270 0.0219 0.9781 87.47
59.5 627,944 15,583 0.0248 0.9752 85.56
60.5 499,680 0.0000 1.0000 83.43
61.5 425,672 0.0000 1.0000 83.43
62.5 218,342 0.0000 1.0000 83.43
63.5 216,806 0.0000 1.0000 83.43
64.5 214,036 1,997 0.0093 0.9907 83.43
65.5 212,039 0.0000 1.0000 82.66
66.5 212,039 0.0000 1.0000 82.66
67.5 181,768 0.0000 1.0000 82.66
68.5 177,202 0.0000 1.0000 82.66
69.5 176,650 0.0000 1.0000 82.66
70.5 174,582 0.0000 1.0000 82.66
71.5 173,043 240 0.0014 0.9986 82.66
72.5 172,803 0.0000 1.0000 82.54
73.5 172,229 0.0000 1.0000 82.54
74.5 172,229 0.0000 1.0000 82.54
75.5 170,885 0.0000 1.0000 82.54
76.5 170,885 0.0000 1.0000 82.54
77.5 170,885 8,606 0.0504 0.9496 82.54
78.5 162,279 0.0000 1.0000 78.38
111-72
PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1897-2011 EXPERIENCE BAND 1921-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 149,269 0.0000 1.0000 78.38
80.5 144,112 339 0.0024 0.9976 78.38
81.5 143,773 1,060 0.0074 0.9926 78.20
82.5 142,080 0.0000 1.0000 77.62
83.5 141,329 0.0000 1.0000 77.62
84.5 125,312 0.0000 1.0000 77.62
85.5 122,472 330 0.0027 0.9973 77.62
86.5 122,142 0.0000 1.0000 77.41
87.5 115,023 1,325 0.0115 0.9885 77.41
88.5 113,698 0.0000 1.0000 76.52
89.5 113,698 0.0000 1.0000 76.52
90.5 113,698 0.0000 1.0000 76.52
91.5 113,640 0.0000 1.0000 76.52
92.5 113,476 0.0000 1.0000 76.52
93.5 113,476 0.0000 1.0000 76.52
94.5 103,770 0.0000 1.0000 76.52
95.5 103,770 45 0.0004 0.9996 76.52
96.5 46,827 0.0000 1.0000 76.49
97.5 13,530 0.0000 1.0000 76.49
98.5 10,761 0.0000 1.0000 76.49
99.5 10,761 0.0000 1.0000 76.49
100.5 10,761 0.0000 1.0000 76.49
101.5 9,161 571 0.0623 0.9377 76.49
102.5 8,590 0.0000 1.0000 71.72
103.5 1,492 0.0000 1.0000 71.72
104.5 1,492 0.0000 1.0000 71.72
105.5 1,492 0.0000 1.0000 71.72
106.5 1,492 0.0000 1.0000 71.72
107.5 1,492 0.0000 1.0000 71.72
108.5 1,492 0.0000 1.0000 71.72
109.5 1,492 0.0000 1.0000 71.72
110.5 1,492 0.0000 1.0000 71.72
111.5 1,492 0.0000 1.0000 71.72
112.5 1,492 0.0000 1.0000 71.72
113.5 1,492 0.0000 1.0000 71.72
114.5 71.72
.
111-73
I .
.
PACIFICORP
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1968-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 112,689,251 0.0000 1.0000 100.00
0.5 112,390,179 0.0000 1.0000 100.00
1.5 112,376,718 0.0000 1.0000 100.00
2.5 110,327,123 0.0000 1.0000 100.00
3.5 109,025,893 35,059 0.0003 0.9997 100.00
4.5 81,439,882 0.0000 1.0000 99.97
5.5 81,424,560 0.0000 1.0000 99.97
6.5 39,222,617 0.0000 1.0000 99.97
7.5 38,788,278 0.0000 1.0000 99.97
8.5 15,810,594 0.0000 1.0000 99.97
9.5 11,229,221 0.0000 1.0000 99.97
10.5 11,229,221 0.0000 1.0000 99.97
11.5 11,229,221 4,321 0.0004 0.9996 99.97
12.5 11,224,900 0.0000 1.0000 99.93
13.5 11,145,672 0.0000 1.0000 99.93
14.5 10,116,876 0.0000 1.0000 99.93
15.5 183,859 0.0000 1.0000 99.93
16.5 183,859 0.0000 1.0000 99.93
17.5 183,859 0.0000 1.0000 99.93
18.5 173,956 0.0000 1.0000 99.93
19.5 174,917 0.0000 1.0000 99.93
20.5 174,917 0.0000 1.0000 99.93
21.5 174,917 0.0000 1.0000 99.93
22.5 174,917 0.0000 1.0000 99.93
23.5 174,917 0.0000 1.0000 99.93
24.5 174,898 0.0000 1.0000 99.93
25.5 168,166 0.0000 1.0000 99.93
26.5 168,166 0.0000 1.0000 99.93
27.5 168,166 0.0000 1.0000 99.93
28.5 168,166 0.0000 1.0000 99.93
29.5 165,557 0.0000 1.0000 99.93
30.5 165,557 0.0000 1.0000 99.93
31.5 165,557 0.0000 1.0000 99.93
32.5 165,557 0.0000 1.0000 99.93
33.5 165,557 0.0000 1.0000 99.93
34.5 165,557 0.0000 1.0000 99.93
35.5 165,557 3,011 0.0182 0.9818 99.93
36.5 162,546 0.0000 1.0000 98.11
37.5 162,546 4,827 0.0297 0.9703 98.11
38.5 157,719 2,587 0.0164 0.9836 95.20
39.5 150,722 0.0000 1.0000 93.64
40.5 150,722 0.0000 1.0000 93.64
41.5 93.64
111-75
0)
. .
PACIFICORP
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS - WIND
ORIGINAL AND SMOOTH SURVIVOR CURVES
-
PACIFICORP
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS - WIND
[11
ORIGINAL LIFE TABLE
PLACEMENT BAND 1998-2011 EXPERIENCE BAND 1998-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 52,147,140 0.0000 1.0000 100.00
0.5 50,887,608 0.0000 1.0000 100.00
1.5 43,419,609 353,369 0.0081 0.9919 100.00
2.5 31,260,240 361,725 0.0116 0.9884 99.19
3.5 11,305,500 0.0000 1.0000 98.04
4.5 5,054,423 0.0000 1.0000 98.04
5.5 110,229 0.0000 1.0000 98.04
6.5 110,229 0.0000 1.0000 98.04
7.5 110,229 0.0000 1.0000 98.04
8.5 110,229 0.0000 1.0000 98.04
9.5 110,229 0.0000 1.0000 98.04
10.5 110,229 0.0000 1.0000 98.04
11.5 110,229 0.0000 1.0000 98.04
12.5 110,229 0.0000 1.0000 98.04
13.5 98.04
.
111-77
. . .
PACIFICORP
ACCOUNT 342 FUEL HOLDERS, PRODUCERS AND ACCESSORIES
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
. ACCOUNT 342 FUEL HOLDERS, PRODUCERS AND ACCESSORIES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2007 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 13,941,880 0.0000 1.0000 100.00
0.5 14,062,058 0.0000 1.0000 100.00
1.5 14,062,058 0.0000 1.0000 100.00
2.5 14,062,058 0.0000 1.0000 100.00
3.5 14,062,058 0.0000 1.0000 100.00
4.5 10,431,253 0.0000 1.0000 100.00
5.5 10,431,253 3,165,602 0.3035 0.6965 100.00
6.5 3,965,915 0.0000 1.0000 69.65
7.5 3,965,915 0.0000 1.0000 69.65
8.5 2,370,188 0.0000 1.0000 69.65
9.5 213,125 0.0000 1.0000 69.65
10.5 213,125 0.0000 1.0000 69.65
11.5 213,125 0.0000 1.0000 69.65
12.5 213,125 0.0000 1.0000 69.65
13.5 213,125 0.0000 1.0000 69.65
14.5 212,600 0.0000 1.0000 69.65
15.5 121,339 0.0000 1.0000 69.65
16.5 121,339 0.0000 1.0000 69.65
17.5 121,339 0.0000 1.0000 69.65
18.5 121,339 0.0000 1.0000 69.65
19.5 121,339 0.0000 1.0000 69.65
20.5 121,339 0.0000 1.0000 69.65
21.5 121,339 0.0000 1.0000 69.65
22.5 123,814 0.0000 1.0000 69.65
23.5 123,814 0.0000 1.0000 69.65
24.5 123,814 0.0000 1.0000 69.65
25.5 121,339 0.0000 1.0000 69.65
26.5 121,339 0.0000 1.0000 69.65
27.5 121,339 0.0000 1.0000 69.65
28.5 121,339 0.0000 1.0000 69.65
29.5 121,339 1,162 0.0096 0.9904 69.65
30.5 120,177 0.0000 1.0000 68.99
31.5 120,177 0.0000 1.0000 68.99
32.5 120,177 0.0000 1.0000 68.99
33.5 120,177 0.0000 1.0000 68.99
34.5 120,177 0.0000 1.0000 68.99
35.5 120,177 0.0000 1.0000 68.99
36.5 120,177 0.0000 1.0000 68.99
37.5 120,177 0.0000 1.0000 68.99
38.5 120,177 0.0000 1.0000 68.99
39.5 120,177 0.0000 1.0000 68.99
40.5 120,177 120,177 1.0000 68.99
41.5
.
111-79
. . .
PACIFICORP
ACCOUNT 343 PRIME MOVERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
0
PACIFICORP
ACCOUNT 343 PRIME MOVERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1969-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 765,007,642 0.0000 1.0000 100.00
0.5 749,569,600 4,161,153 0.0056 0.9944 100.00
1.5 737,974,364 3,639,719 0.0049 0.9951 99.44
2.5 720,157,540 371,954 0.0005 0.9995 98.95
3.5 688,265,479 7,474,630 0.0109 0.9891 98.90
4.5 498,221,412 1,327,333 0.0027 0.9973 97.83
5.5 382,491,841 14,883,033 0.0389 0.9611 97.57
6.5 308,340,611 1,251,651 0.0041 0.9959 93.77
7.5 307,006,100 1,649,340 0.0054 0.9946 93.39
8.5 137,460,141 0.0000 1.0000 92.89
9.5 93,408,198 5,144,419 0.0551 0.9449 92.89
10.5 88,263,779 4,250,387 0.0482 0.9518 87.77
11.5 84,013,392 44,482 0.0005 0.9995 83.55
12.5 83,968,910 926,091 0.0110 0.9890 83.50
13.5 83,042,819 82,243 0.0010 0.9990 82.58
14.5 81,583,359 603,394 0.0074 0.9926 82.50
15.5 1,097,015 9,619 0.0088 0.9912 81.89
16.5 1,087,396 24,672 0.0227 0.9773 81.17
17.5 1,062,724 0.0000 1.0000 79.33
18.5 1,062,724 22,434 0.0211 0.9789 79.33
19.5 1,040,290 0.0000 1.0000 77.66
20.5 1,035,245 0.0000 1.0000 77.66
21.5 1,035,245 0.0000 1.0000 77.66
22.5 1,035,245 0.0000 1.0000 77.66
23.5 930,630 0.0000 1.0000 77.66
24.5 930,630 0.0000 1.0000 77.66
25.5 853,986 0.0000 1.0000 77.66
26.5 853,986 0.0000 1.0000 77.66
27.5 853,986 0.0000 1.0000 77.66
28.5 853,986 0.0000 1.0000 77.66
29.5 853,986 0.0000 1.0000 77.66
30.5 853,986 0.0000 1.0000 77.66
31.5 853,986 0.0000 1.0000 77.66
32.5 853,986 140,184 0.1642 0.8358 77.66
33.5 713,802 4,485 0.0063 0.9937 64.91
34.5 709,317 11,762 0.0166 0.9834 64.50
35.5 697,555 27,997 0.0401 0.9599 63.43
36.5 669,558 0.0000 1.0000 60.88
37.5 669,558 1,737 0.0026 0.9974 60.88
38.5 667,821 17,970 0.0269 0.9731 60.73
39.5 649,851 26 0.0000 1.0000 59.09
40.5 649,825 512,298 0.7884 0.2116 59.09
41.5 12.51
lII!i
. . .
PACIFICORP
ACCOUNT 343 PRIME MOVERS - WIND
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
ACCOUNT 343 PRIME MOVERS - WIND
ORIGINAL LIFE TABLE
PLACEMENT BAND 1998-2011 EXPERIENCE BAND 1998-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,782,237,167 0.0000 1.0000 100.00
0.5 1,777,711,526 105,134 0.0001 0.9999 100.00
1.5 1,569,457,141 432,195 0.0003 0.9997 99.99
2.5 1,065,891,892 2,005,149 0.0019 0.9981 99.97
3.5 398,226,388 0.0000 1.0000 99.78
4.5 185,303,322 313,619 0.0017 0.9983 99.78
5.5 32,309,988 0.0000 1.0000 99.61
6.5 32,309,988 0.0000 1.0000 99.61
7.5 32,309,988 0.0000 1.0000 99.61
8.5 32,309,988 36,675 0.0011 0.9989 99.61
9.5 32,273,313 56,062 0.0017 0.9983 99.50
10.5 32,217,251 0.0000 1.0000 99.32
11.5 32,217,251 86,164 0.0027 0.9973 99.32
12.5 32,131,087 468,259 0.0146 0.9854 99.06
13.5 97.61
.
.
111-83
. .
S
PACIFICORP
ACCOUNT 344 GENERATORS
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
ACCOUNT 344 GENERATORS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1969-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 305,837,283 0.0000 1.0000 100.00
0.5 303,562,031 0.0000 1.0000 10.00
1.5 302,995,883 44,282 0.0001 0.9999 100.00
2.5 301,333,463 614,126 0.0020 0.9980 99.99
3.5 300,689,456 830,817 0.0028 0.9972 99.78
4.5 220,445,680 73,515 0.0003 0.9997 99.51
5.5 170,103,762 62,057 0.0004 0.9996 99.47
6.5 142,828,574 1,134,264 0.0079 0.9921 99.44
7.5 141,682,001 805,264 0.0057 0.9943 98.65
8.5 56,074,943 43,704 0.0008 0.9992 98.09
9.5 40,145,251 425,091 0.0106 0.9894 98.01
10.5 39,720,160 1,440,137 0.0363 0.9637 96.97
11.5 38,280,024 0.0000 1.0000 93.46
12.5 38,280,024 0.0000 1.0000 93.46
13.5 38,280,024 0.0000 1.0000 93.46
14.5 38,271,486 0.0000 1.0000 93.46
15.5 1,605,413 0.0000 1.0000 93.46
16.5 1,605,413 0.0000 1.0000 93.46
17.5 1,605,413 0.0000 1.0000 93.46
18.5 1,605,413 0.0000 1.0000 93.46
19.5 1,605,413 0.0000 1.0000 93.46
20.5 1,617,030 0.0000 1.0000 93.46
21.5 1,617,030 0.0000 1.0000 93.46
22.5 1,617,030 0.0000 1.0000 93.46
23.5 1,617,030 0.0000 1.0000 93.46
24.5 1,617,030 0.0000 1.0000 93.46
25.5 1,605,413 0.0000 1.0000 93.46
26.5 1,605,413 0.0000 1.0000 93.46
27.5 1,605,413 0.0000 1.0000 93.46
28.5 1,605,413 0.0000 1.0000 93.46
29.5 1,605,413 0.0000 1.0000 93.46
30.5 1,605,413 0.0000 1.0000 93.46
31.5 1,605,413 1,517,577 0.9453 0.0547 93.46
32.5 87,835 0.0000 1.0000 5.11
33.5 87,835 48,789 0.5555 0.4445 5.11
34.5 39,047 39,047 1.0000 2.27
35.5
S
III !I
I.
. S
PACIFICORP
ACCOUNT 344 GENERATORS - WIND
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
ACCOUNT 344 GENERATORS - WIND
ORIGINAL LIFE TABLE
PLACEMENT BAND 1998-2011 EXPERIENCE BAND 1998-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 53,703,018 0.0000 1.0000 100.00
0.5 53,394,254 0.0000 1.0000 100.00
1.5 47,731,316 0.0000 1.0000 100.00
2.5 32,223,408 0.0000 1.0000 100.00
3.5 12,946,221 94,157 0.0073 0.9927 100.00
4.5 6,716,340 0.0000 1.0000 99.27
5.5 1,635,824 0.0000 1.0000 99.27
6.5 1,635,824 0.0000 1.0000 99.27
7.5 1,635,824 0.0000 1.0000 99.27
8.5 1,635,824 0.0000 1.0000 99.27
9.5 1,635,824 0.0000 1.0000 99.27
10.5 1,635,824 0.0000 1.0000 99.27
11.5 1,635,824 0.0000 1.0000 99.27
12.5 1,635,824 23,708 0.0145 0.9855 99.27
13.5 97.83
Hm
. . .
PACIFICORP
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1969-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 138,605,042 0.0000 1.0000 100.00
0.5 137,932,680 0.0000 1.0000 100.00
1.5 134,653,501 0.0000 1.0000 100.00
2.5 134,644,724 46,820 0.0003 0.9997 100.00
3.5 134,305,496 42,252 0.0003 0.9997 99.97
4.5 90,126,401 31,452 0.0003 0.9997 99.93
5.5 75,544,198 126,235 0.0017 0.9983 99.90
6.5 49,006,169 0.0000 1.0000 99.73
7.5 48,800,737 0.0000 1.0000 99.73
8.5 11,122,814 0.0000 1.0000 99.73
9.5 9,275,618 0.0000 1.0000 99.73
10.5 9,274,455 0.0000 1.0000 99.73
11.5 9,274,455 0.0000 1.0000 99.73
12.5 9,274,455 0.0000 1.0000 99.73
13.5 9,274,455 0.0000 1.0000 99.73
14.5 9,274,455 70,561 0.0076 0.9924 99.73
15.5 215,456 0.0000 1.0000 98.97
16.5 215,456 0.0000 1.0000 98.97
17.5 215,456 0.0000 1.0000 98.97
18.5 215,584 0.0000 1.0000 98.97
19.5 215,726 0.0000 1.0000 98.97
20.5 224,745 0.0000 1.0000 98.97
21.5 217,057 0.0000 1.0000 98.97
22.5 171,876 0.0000 1.0000 98.97
23.5 171,748 0.0000 1.0000 98.97
24.5 171,606 0.0000 1.0000 98.97
25.5 162,587 0.0000 1.0000 98.97
26.5 162,587 0.0000 1.0000 98.97
27.5 140,214 0.0000 1.0000 98.97
28.5 140,214 0.0000 1.0000 98.97
29.5 139,172 0.0000 1.0000 98.97
30.5 139,172 0.0000 1.0000 98.97
31.5 139,172 0.0000 1.0000 98.97
32.5 139,172 4,920 0.0354 0.9646 98.97
33.5 134,252 0.0000 1.0000 95.47
34.5 134,252 0.0000 1.0000 95.47
35.5 127,750 1,081 0.0085 0.9915 95.47
36.5 126,669 0.0000 1.0000 94.67
37.5 126,669 0.0000 1.0000 94.67
38.5 126,669 0.0000 1.0000 94.67
39.5 126,669 0.0000 1.0000 94.67
40.5 126,669 0.0000 1.0000 94.67
41.5 94.67
I
.
III!:1]
. . .
PACIFICORP
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT - WIND
ORIGINAL AND SMOOTH SURVIVOR CURVES
-
I
PACIFICORP
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT - WIND
El
ORIGINAL LIFE TABLE
PLACEMENT BAND 1998-2011 EXPERIENCE BAND 1998-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 111,186,023 0.0000 1.0000 100.00
0.5 109,294,266 0.0000 1.0000 100.00
1.5 96,114,888 0.0000 1.0000 100.00
2.5 62,885,046 192,332 0.0031 0.9969 100.00
3.5 24,696,224 150 0.0000 1.0000 99.69
4.5 11,346,465 0.0000 1.0000 99.69
5.5 2,891,247 0.0000 1.0000 99.69
6.5 2,891,247 0.0000 1.0000 99.69
7.5 2,891,247 0.0000 1.0000 99.69
8.5 2,891,247 0.0000 1.0000 99.69
9.5 2,891,247 0.0000 1.0000 99.69
10.5 2,891,247 0.0000 1.0000 99.69
11.5 2,891,247 0.0000 1.0000 99.69
12.5 2,891,247 32,041 0.0111 0.9889 99.69
13.5 98.59
.
.
I
111-91
. . .
PACIFICORP
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 9,921,470 0.0000 1.0000 100.00
0.5 9,848,279 0.0000 1.0000 100.00
1.5 9,848,279 0.0000 1.0000 100.00
2.5 9,848,279 0.0000 1.0000 100.00
3.5 9,848,279 0.0000 1.0000 100.00
4.5 6,696,370 0.0000 1.0000 100.00
5.5 6,696,370 0.0000 1.0000 100.00
6.5 3,726,608 0.0000 1.0000 100.00
7.5 3,726,608 62,570 0.0168 0.9832 100.00
8.5 509,389 0.0000 1.0000 98.32
9.5 509,156 0.0000 1.0000 98.32
10.5 509,404 0.0000 1.0000 98.32
11.5 509,404 0.0000 1.0000 98.32
12.5 509,404 0.0000 1.0000 98.32
13.5 509,156 0.0000 1.0000 98.32
14.5 509,156 0.0000 1.0000 98.32
15.5 11,813 0.0000 1.0000 98.32
16.5 11,813 0.0000 1.0000 98.32
17.5 11,813 0.0000 1.0000 98.32
18.5 11,876 0.0000 1.0000 98.32
19.5 11,876 0.0000 1.0000 98.32
20.5 11,876 0.0000 1.0000 98.32
21.5 11,813 0.0000 1.0000 98.32
22.5 12,009 0.0000 1.0000 98.32
23.5 12,009 0.0000 1.0000 98.32
24.5 12,009 0.0000 1.0000 98.32
25.5 11,813 0.0000 1.0000 98.32
26.5 11,813 0.0000 1.0000 98.32
27.5 11,813 0.0000 1.0000 98.32
28.5 11,813 0.0000 1.0000 98.32
29.5 11,813 0.0000 1.0000 98.32
30.5 11,813 0.0000 1.0000 98.32
31.5 11,813 0.0000 1.0000 98.32
32.5 11,813 0.0000 1.0000 98.32
33.5 11,813 0.0000 1.0000 98.32
34.5 11,813 0.0000 1.0000 98.32
35.5 11,813 0.0000 1.0000 98.32
36.5 11,813 0.0000 1.0000 98.32
37.5 11,813 0.0000 1.0000 98.32
38.5 11,813 0.0000 1.0000 98.32
39.5 11,813 0.0000 1.0000 98.32
40.5 11,813 0.0000 1.0000 98.32
41.5 98.32
.
111-93
z > >
'I)
1- z Ui
cc U
Ui 0.
1
S . .
PACIFICORP
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT - WIND
ORIGINAL AND SMOOTH SURVIVOR CURVES
U 10 20 30 40 50
AGE IN YEARS
-
PACIFICORP
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT - WIND
ORIGINAL LIFE TABLE
PLACEMENT BAND 2006-2011 EXPERIENCE BAND 2006-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 2,526,956
0.5 2,501,120
1.5 2,351,509
2.5 1,578,052
3.5 243,878
4.5 81,036
5.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0002 0.9998 100.00
0.0001 0.9999 99.98
0.0000 1.0000 99.97
0.0000 1.0000 99.97
0.0000 1.0000 99.97
99.97
RETIREMENTS
DURING AGE
INTERVAL
480
252
.
S
111-95
KIM TRANSMISSION PLANT
.
.
0
. .
PACIFICORP
ACCOUNT 350.20 LAND RIGHTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
cb -4

FTWAI
PACIFICORP
ACCOUNT 350.20 LAND RIGHTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1907-2011 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 129,887,446 0.0000 1.0000 100.00
0.5 126,377,909 1,158 0.0000 1.0000 100.00
1.5 64,536,571 1,233 0.0000 1.0000 100.00
2.5 61,824,335 3,576 0.0001 0.9999 100.00
3.5 54,607,420 13,744 0.0003 0.9997 99.99
4.5 52,811,166 1,964 0.0000 1.0000 99.97
5.5 51,150,728 225,894 0.0044 0.9956 99.96
6.5 50,456,834 6,515 0.0001 0.9999 99.52
7.5 50,970,748 369,505 0.0072 0.9928 99.51
8.5 51,940,295 592 0.0000 1.0000 98.79
9.5 52,198,041 792 0.0000 1.0000 98.79
10.5 51,976,083 90,993 0.0018 0.9982 98.78
11.5 52,355,080 46,462 0.0009 0.9991 98.61
12.5 52,427,395 4,531 0.0001 0.9999 98.52
13.5 52,348,953 6,051 0.0001 0.9999 98.52
14.5 52,579,777 17,230 0.0003 0.9997 98.50
15.5 52,074,046 44,579 0.0009 0.9991 98.47
16.5 52,308,904 1,216 0.0000 1.0000 98.39
17.5 51,822,737 65,912 0.0013 0.9987 98.38
18.5 46,542,588 3,226 0.0001 0.9999 98.26
19.5 44,357,145 2,896 0.0001 0.9999 98.25
20.5 41,195,706 965 0.0000 1.0000 98.25
21.5 40,865,023 4,280 0.0001 0.9999 98.24
22.5 40,709,747 1,461 0.0000 1.0000 98.23
23.5 40,370,934 10,449 0.0003 0.9997 98.23
24.5 40,333,506 7,660 0.0002 0.9998 98.21
25.5 39,276,192 2,403 0.0001 0.9999 98.19
26.5 39,112,798 12,563 0.0003 0.9997 98.18
27.5 38,692,805 1,948 0.0001 0.9999 98.15
28.5 37,946,787 22,874 0.0006 0.9994 98.14
29.5 35,756,674 6,504 0.0002 0.9998 98.08
30.5 30,108,605 3,980 0.0001 0.9999 98.07
31.5 23,353,653 4,679 0.0002 0.9998 98.05
32.5 19,939,625 16,442 0.0008 0.9992 98.03
33.5 19,590,575 27,945 0.0014 0.9986 97.95
34.5 16,506,315 62,078 0.0038 0.9962 97.81
35.5 16,220,009 10,796 0.0007 0.9993 97.45
36.5 13,464,786 9,994 0.0007 0.9993 97.38
37.5 12,917,692 3,806 0.0003 0.9997 97.31
38.5 12,246,098 726 0.0001 0.9999 97.28
[I
.
.
ii5e1;
PACIFICORP .
ACCOUNT 350.20 LAND RIGHTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1907-2011 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 11,449,584 3,707 0.0003 0.9997 97.27
40.5 10,410,556 3,870 0.0004 0.9996 97.24
41.5 9,948,360 1,613 0.0002 0.9998 97.21
42.5 9,490,033 1,853 0.0002 0.9998 97.19
43.5 8,912,693 33,178 0.0037 0.9963 97.17
44.5 8,748,215 2,224 0.0003 0.9997 96.81
45.5 8,063,434 18,295 0.0023 0.9977 96.79
46.5 7,803,533 1,525 0.0002 0.9998 96.57
47.5 7,487,720 22,224 0.0030 0.9970 96.55
48.5 6,798,355 3,257 0.0005 0.9995 96.26
49.5 4,592,992 33,090 0.0072 0.9928 96.21
50.5 4,057,343 23,824 0.0059 0.9941 95.52
51.5 3,781,874 2,402 0.0006 0.9994 94.96
52.5 3,266,097 2,356 0.0007 0.9993 94.90
53.5 3,055,108 33,247 0.0109 0.9891 94.83
S 54.5 2,702,107 176 0.0001 0.9999 93.80
55.5 2,246,252 9,141 0.0041 0.9959 93.79
56.5 2,074,330 164 0.0001 0.9999 93.41
57.5 1,525,371 188 0.0001 0.9999 93.40
58.5 1,158,948 51 0.0000 1.0000 93.39
59.5 1,035,492 172 0.0002 0.9998 93.39
60.5 897,567 5,191 0.0058 0.9942 93.37
61.5 772,138 19,314 0.0250 0.9750 92.83
62.5 737,084 22,236 0.0302 0.9698 90.51
63.5 702,433 30,427 0.0433 0.9567 87.78
64.5 662,696 5,523 0.0083 0.9917 83.98
65.5 345,324 89 0.0003 0.9997 83.28
66.5 337,746 1,109 0.0033 0.9967 83.26
67.5 307,230 0.0000 1.0000 82.98
68.5 299,813 15,746 0.0525 0.9475 82.98
69.5 283,574 4,906 0.0173 0.9827 78.63
70.5 267,473 7,421 0.0277 0.9723 77.27
71.5 259,276 12,353 0.0476 0.9524 75.12
72.5 246,091 15,217 0.0618 0.9382 71.54
73.5 230,182 0.0000 1.0000 67.12
74.5 228,884 0.0000 1.0000 67.12
75.5 228,036 0.0000 1.0000 67.12
76.5 226,251 0.0000 1.0000 67.12
77.5 225,054 0.0000 1.0000 67.12
78.5 224,777 0.0000 1.0000 67.12
I
PACIFICORP
ACCOUNT 350.20 LAND S RIGHTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1907-2011 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 224,014 0.0000 1.0000 67.12
80.5 223,729 0.0000 1.0000 67.12
81.5 223,129 0.0000 1.0000 67.12
82.5 221,402 0.0000 1.0000 67.12
83.5 220,122 0.0000 1.0000 67.12
84.5 199,640 0.0000 1.0000 67.12
85.5 197,779 153 0.0008 0.9992 67.12
86.5 193,949 14 0.0001 0.9999 67.07
87.5 190,212 117 0.0006 0.9994 67.06
88.5 178,047 51 0.0003 0.9997 67.02
89.5 175,283 54 0.0003 0.9997 67.00
90.5 172,140 0.0000 1.0000 66.98
91.5 168,278 0.0000 1.0000 66.98
92.5 163,503 319 0.0020 0.9980 66.98
93.5 162,973 0.0000 1.0000 66.85
94.5 87,749 0.0000 1.0000 66.85
95.5 70,205 0.0000 1.0000 66.85
96.5 65,515 0.0000 1.0000 66.85
97.5 59,579 0.0000 1.0000 66.85
98.5 27,708 0.0000 1.0000 66.85
99.5 22,582 14 0.0006 0.9994 66.85
100.5 10,224 0.0000 1.0000 66.81
101.5 10,163 0.0000 1.0000 66.81
102.5 4,805 0.0000 1.0000 66.81
103.5 2,236 0.0000 1.0000 66.81
104.5 66.81
111-100
PACIFICORP .
ACCOUNT 350.20 LAND RIGHTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1907-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 104,425,078 0.0000 1.0000 100.00
0.5 106,041,494 22 0.0000 1.0000 100.00
1.5 50,536,562 0.0000 1.0000 100.00
2.5 50,656,554 2,027 0.0000 1.0000 100.00
3.5 43,609,864 0.0000 1.0000 100.00
4.5 44,186,620 0.0000 1.0000 100.00
5.5 42,495,070 224,409 0.0053 0.9947 100.00
6.5 44,244,288 6,422 0.0001 0.9999 99.47
7.5 44,561,408 363,621 0.0082 0.9918 99.45
8.5 44,061,734 0.0000 1.0000 98.64
9.5 44,594,295 0.0000 1.0000 98.64
10.5 45,232,422 85,432 0.0019 0.9981 98.64
11.5 45,611,368 45,096 0.0010 0.9990 98.46
12.5 45,829,467 0.0000 1.0000 98.36
13.5 45,958,979 4,067 0.0001 0.9999 98.36
S 14.5 45,836,242 8,653 0.0002 0.9998 98.35
15.5 45,809,243 42,464 0.0009 0.9991 98.33
16.5 45,717,785 158 0.0000 1.0000 98.24
17.5 45,190,142 62,662 0.0014 0.9986 98.24
18.5 40,478,770 39 0.0000 1.0000 98.10
19.5 40,368,042 2,023 0.0001 0.9999 98.10
20.5 37,604,978 60 0.0000 1.0000 98.10
21.5 37,489,843 2,405 0.0001 0.9999 98.10
22.5 37,860,622 1,044 0.0000 1.0000 98.09
23.5 37,821,170 10,410 0.0003 0.9997 98.09
24.5 37,812,650 4,566 0.0001 0.9999 98.06
25.5 37,243,299 2,192 0.0001 0.9999 98.05
26.5 37,274,734 12,472 0.0003 0.9997 98.04
27.5 37,430,807 1,855 0.0000 1.0000 98.01
28.5 37,056,247 19,209 0.0005 0.9995 98.01
29.5 34,995,835 2,920 0.0001 0.9999 97.96
30.5 29,454,787 484 0.0000 1.0000 97.95
31.5 22,828,706 3,281 0.0001 0.9999 97.95
32.5 19,459,648 1,738 0.0001 0.9999 97.93
33.5 19,134,154 26,620 0.0014 0.9986 97.92
34.5 16,066,941 62,073 0.0039 0.9961 97.79
35.5 16,122,596 10,591 0.0007 0.9993 97.41
36.5 13,373,870 7,556 0.0006 0.9994 97.35
37.5 12,860,947 3,544 0.0003 0.9997 97.29
38.5 12,195,770 133 0.0000 1.0000 97.26
S
111-101
PACIFICORP
ACCOUNT 350.20 LAND RIGHTS

.
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1907-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 11,398,717 3,588 0.0003 0.9997 97.26
40.5 10,296,250 2,010 0.0002 0.9998 97.23
41.5 9,856,883 226 0.0000 1.0000 97.21
42.5 9,398,456 1,809 0.0002 0.9998 97.21
43.5 8,801,370 33,178 0.0038 0.9962 97.19
44.5 8,636,914 1,102 0.0001 0.9999 96.83
45.5 7,938,901 17,944 0.0023 0.9977 96.81
46.5 7,667,885 1,374 0.0002 0.9998 96.59
47.5 7,337,690 11,278 0.0015 0.9985 96.58
48.5 6,656,820 2,662 0.0004 0.9996 96.43
49.5 4,448,331 33,011 0.0074 0.9926 96.39
50.5 3,909,133 23,824 0.0061 0.9939 95.67
51.5 3,701,695 1,961 0.0005 0.9995 95.09
52.5 3,188,048 2,119 0.0007 0.9993 95.04
53.5 2,887,606 33,064 0.0115 0.9885 94.98
54.5 2,537,406 142 0.0001 0.9999 93.89
55.5 2,084,243 261 0.0001 0.9999 93.89
56.5 1,878,954 0.0000 1.0000 93.87
57.5 1,302,184 188 0.0001 0.9999 93.87
58.5 945,894 51 0.0001 0.9999 93.86
59.5 811,537 172 0.0002 0.9998 93.86
60.5 677,866 4,984 0.0074 0.9926 93.84
61.5 551,185 17,776 0.0322 0.9678 93.15
62.5 519,929 22,236 0.0428 0.9572 90.14
63.5 483,407 30,427 0.0629 0.9371 86.29
64.5 534,640 5,523 0.0103 0.9897 80.86
65.5 235,132 0.0000 1.0000 80.02
66.5 232,333 1,109 0.0048 0.9952 80.02
67.5 247,651 0.0000 1.0000 79.64
68.5 272,104 15,746 0.0579 0.9421 79.64
69.5 260,992 4,906 0.0188 0.9812 75.03
70.5 257,235 7,421 0.0289 0.9711 73.62
71.5 249,100 12,353 0.0496 0.9504 71.50
72.5 241,286 15,217 0.0631 0.9369 67.95
73.5 227,947 0.0000 1.0000 63.66
74.5 228,884 0.0000 1.0000 63.66
75.5 228,036 0.0000 1.0000 63.66
76.5 226,251 0.0000 1.0000 63.66
77.5 225,054 0.0000 1.0000 63.66
78.5 224,777 0.0000 1.0000 63.66
111-102
PLACEMENT HAND 1907-2011
AGE AT EXPOSURES AT RETIREMENTS

BEGIN OF BEGINNING OF - DURING AGE

INTERVAL AGE INTERVAL INTERVAL
79.5
80.5
81.5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91.5
92.5
93.5
94.5
95.5
96.5
97.5
98.5
99.5
100.5
101.5
102.5
103.5
104.5
224,014
223,729
223,129
221,402
220,122
199,640
197,779
193,949
190,212
178,047
175,283
172,140
168,278
163,503
162,973
87,749
70,205
65,515
59,579
27,708
22,582
10,224
10,163
4,805
2,236
0
153
14
117
51
54
319
14
PACIFICORP
Ll
ACCOUNT 350.20 LAND RIGHTS
ORIGINAL LIFE TABLE, CONT.
EXPERIENCE BAND 1982-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 63.66
0.0000 1.0000 63.66
0.0000 1.0000 63.66
0.0000 1.0000 63.66
0.0000 1.0000 63.66
0.0000 1.0000 63.66
0.0008 0.9992 63.66
0.0001 0.9999 63.61
0.0006 0.9994 63.61
0.0003 0.9997 63.57
0.0003 0.9997 63.55
0.0000 1.0000 63.53
0.0000 1.0000 63.53
0.0020 0.9980 63.53
0.0000 1.0000 63.41
0.0000 1.0000 63.41
0.0000 1.0000 63.41
0.0000 1.0000 63.41
0.0000 1.0000 63.41
0.0000 1.0000 63.41
0.0006 0.9994 63.41
0.0000 1.0000 63.37
0.0000 1.0000 63.37
0.0000 1.0000 63.37
0.0000 1.0000 63.37
63.37
111-1 03
-
0
PACIFICORP
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES

oO .
ORIGINAL CURVE 1902-2011 PLACEMENTS I A 1982-2011 EXPERIENCE:
90

1911-2011 PLACEMENTS
80
ok
70
60

so —IOWA 75 R2.5

0 20 40 60 80 100 120 140
AGE IN YEARS
.
S [I
PACIFICORP .
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1902-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 149,969,557 1,970 0.0000 1.0000 100.00
0.5 148,364,842 6,194 0.0000 1.0000 100.00
1.5 116,266,312 48,267 0.0004 0.9996 99.99
2.5 86,487,404 34,473 0.0004 0.9996 99.95
3.5 72,024,763 102,654 0.0014 0.9986 99.91
4.5 63,890,510 27,904 0.0004 0.9996 99.77
5.5 56,389,662 21,790 0.0004 0.9996 99.73
6.5 52,175,447 406,666 0.0078 0.9922 99.69
7.5 48,530,643 318,169 0.0066 0.9934 98.91
8.5 47,384,422 53,611 0.0011 0.9989 98.26
9.5 46,242,129 93,375 0.0020 0.9980 98.15
10.5 45,722,945 53,569 0.0012 0.9988 97.95
11.5 45,243,091 36,049 0.0008 0.9992 97.84
12.5 43,265,665 12,054 0.0003 0.9997 97.76
13.5 42,722,507 66,529 0.0016 0.9984 97.73
. 14.5 42,289,928 132,026 0.0031 0.9969 97.58
15.5 41,129,691 47,914 0.0012 0.9988 97.28
16.5 39,323,981 229,429 0.0058 0.9942 97.16
17.5 35,164,514 32,282 0.0009 0.9991 96.60
18.5 32,746,108 57,683 0.0018 0.9982 96.51
19.5 30,907,624 35,859 0.0012 0.9988 96.34
20.5 29,820,221 44,660 0.0015 0.9985 96.23
21.5 28,170,911 16,328 0.0006 0.9994 96.08
22.5 26,553,319 47,549 0.0018 0.9982 96.03
23.5 25,911,042 81,183 0.0031 0.9969 95.85
24.5 24,733,835 41,858 0.0017 0.9983 95.55
25.5 21,209,469 25,103 0.0012 0.9988 95.39
26.5 17,153,137 8,951 0.0005 0.9995 95.28
27.5 15,717,585 36,329 0.0023 0.9977 95.23
28.5 15,400,364 60,540 0.0039 0.9961 95.01
29.5 13,985,544 23,986 0.0017 0.9983 94.64
30.5 12,417,373 25,662 0.0021 0.9979 94.47
31.5 10,724,520 20,550 0.0019 0.9981 94.28
32.5 10,035,442 82,803 0.0083 0.9917 94.10
33.5 9,378,127 20,925 0.0022 0.9978 93.32
34.5 7,860,909 31,985 0.0041 0.9959 93.11
35.5 7,248,127 22,879 0.0032 0.9968 92.73
36.5 6,534,456 47,404 0.0073 0.9927 92.44
37.5 6,212,718 47,286 0.0076 0.9924 91.77
38.5 5,581,871 14,780 0.0026 0.9974 91.07
r
111-1 05
PACIFICORP
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1902-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 5,200,156 11,044 0.0021 0.9979 90.83
40.5 4,728,053 14,178 0.0030 0.9970 90.64
41.5 4,416,294 46,304 0.0105 0.9895 90.37
42.5 4,186,341 20,970 0.0050 0.9950 89.42
43.5 3,865,863 46,737 0.0121 0.9879 88.97
44.5 3,556,321 18,054 0.0051 0.9949 87.90
45.5 3,396,450 11,149 0.0033 0.9967 87.45
46.5 3,177,268 18,120 0.0057 0.9943 87.16
47.5 2,969,259 5,154 0.0017 0.9983 86.67
48.5 2,750,188 13,689 0.0050 0.9950 86.52
49.5 2,580,118 20,830 0.0081 0.9919 86.08
50.5 2,348,131 67,446 0.0287 0.9713 85.39
51.5 2,069,110 15,295 0.0074 0.9926 82.94
52.5 1,892,974 6,595 0.0035 0.9965 82.32
53.5 1,651,259 5,800 0.0035 0.9965 82.04
54.5 1,420,671 4,157 0.0029 0.9971 81.75
55.5 1,365,488 4,430 0.0032 0.9968 81.51
56.5 1,224,141 2,827 0.0023 0.9977 81.25
57.5 1,043,292 105 0.0001 0.9999 81.06
58.5 960,809 763 0.0008 0.9992 81.05
59.5 923,636 5,375 0.0058 0.9942 80.99
60.5 817,497 1,764 0.0022 0.9978 80.51
61.5 677,412 59 0.0001 0.9999 80.34
62.5 670,034 1,409 0.0021 0.9979 80.33
63.5 661,705 1,486 0.0022 0.9978 80.16
64.5 623,746 1,333 0.0021 0.9979 79.98
65.5 620,198 4,690 0.0076 0.9924 79.81
66.5 613,906 12,838 0.0209 0.9791 79.21
67.5 600,510 1,334 0.0022 0.9978 77.55
68.5 597,348 2,889 0.0048 0.9952 77.38
69.5 593,320 146 0.0002 0.9998 77.01
70.5 509,337 0.0000 1.0000 76.99
71.5 508,889 0.0000 1.0000 76.99
72.5 507,339 0.0000 1.0000 76.99
73.5 506,893 341 0.0007 0.9993 76.99
74.5 505,389 2,303 0.0046 0.9954 76.94
75.5 502,846 28,687 0.0570 0.9430 76.59
76.5 474,050 0.0000 1.0000 72.22
77.5 474,050 0.0000 1.0000 72.22
78.5 474,050 0.0000 1.0000 72.22
111-1 06
PLACEMENT BAND 1902-2011
AGE AT EXPOSURES AT RETIREMENTS

BEGIN OF BEGINNING OF DURING AGE

INTERVAL AGE INTERVAL INTERVAL
I
79.5
80.5
81.5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91.5
92.5
93.5
94.5
95.5
96.5
97.5
98.5
99.5
100.5
473,503
417,292
417,292
417,147
405,897
405,897
394,019
392,884
377,677
376,265
358,812
358,691
358,691
347,908
310,201
308,586
300,863
299,756
114,377
68,641
408
10,807
601
7,429
1,107
709
507
PACIFICORP n
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
EXPERIENCE BAND 1924-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 72.22
0.0000 1.0000 72.22
0.0000 1.0000 72.22
0.0000 1.0000 72.22
0.0000 1.0000 72.22
0.0266 0.9734 72.22
0.0000 1.0000 70.29
0.0000 1.0000 70.29
0.0016 0.9984 70.29
0.0000 1.0000 70.18
0.0000 1.0000 70.18
0.0000 1.0000 70.18
0.0000 1.0000 70.18
0.0000 1.0000 70.18
0.0000 1.0000 70.18
0.0241 0.9759 70.18
0.0037 0.9963 68.49
0.0024 0.9976 68.24
0.0044 0.9956 68.08
0.0000 1.0000 67.78
0.0000 1.0000 67.78
67.78
111-1 07
PACIFICORP
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 135,305,057 755 0.0000 1.0000 100.00
0.5 135,866,909 1,266 0.0000 1.0000 100.00
1.5 105,437,335 27,702 0.0003 0.9997 100.00
2.5 76,363,949 24,401 0.0003 0.9997 99.97
3.5 62,528,317 95,324 0.0015 0.9985 99.94
4.5 56,012,483 23,164 0.0004 0.9996 99.79
5.5 49,084,114 14,325 0.0003 0.9997 99.75
6.5 45,565,014 403,256 0.0089 0.9911 99.72
7.5 42,197,451 314,343 0.0074 0.9926 98.84
8.5 41,673,421 49,514 0.0012 0.9988 98.10
9.5 40,694,135 76,660 0.0019 0.9981 97.98
10.5 40,616,490 49,864 0.0012 0.9988 97.80
11.5 40,378,605 16,436 0.0004 0.9996 97.68
12.5 38,588,247 10,775 0.0003 0.9997 97.64
13.5 38,324,425 65,565 0.0017 0.9983 97.61
14.5 38,164,506 106,709 0.0028 0.9972 97.44
15.5 37,188,032 47,192 0.0013 0.9987 97.17
16.5 35,654,568 223,801 0.0063 0.9937 97.05
17.5 31,704,994 27,893 0.0009 0.9991 96.44
18.5 29,569,973 53,625 0.0018 0.9982 96.35
19.5 27,896,335 23,496 0.0008 0.9992 96.18
20.5 27,042,576 43,565 0.0016 0.9984 96.10
21.5 25,614,993 8,169 0.0003 0.9997 95.94
22.5 24,242,721 38,522 0.0016 0.9984 95.91
23.5 23,869,357 74,591 0.0031 0.9969 95.76
24.5 22,945,526 37,085 0.0016 0.9984 95.46
25.5 19,480,996 16,369 0.0008 0.9992 95.31
26.5 15,625,481 5,030 0.0003 0.9997 95.23
27.5 14,391,175 32,012 0.0022 0.9978 95.20
28.5 14,172,992 59,697 0.0042 0.9958 94.98
29.5 12,802,230 11,801 0.0009 0.9991 94.58
30.5 11,379,650 16,584 0.0015 0.9985 94.50
31.5 9,843,540 16,413 0.0017 0.9983 94.36
32.5 9,169,900 71,654 0.0078 0.9922 94.20
33.5 8,531,892 19,901 0.0023 0.9977 93.47
34.5 7,056,302 30,262 0.0043 0.9957 93.25
35.5 6,469,131 16,357 0.0025 0.9975 92.85
36.5 5,763,585 42,452 0.0074 0.9926 92.61
37.5 5,447,718 16,823 0.0031 0.9969 91.93
38.5 4,849,162 10,865 0.0022 0.9978 91.65
PACIFICORP
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
r
r
PLACEMENT BAND 1911-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 4,478,808
40.5 4,098,421
41.5 3,795,436
42.5 3,568,325
43.5 3,255,143
44.5 2,947,746
45.5 2,791,958
46.5 2,572,910
47.5 2,364,992
48.5 2,145,944
49.5 1,986,558
50.5 1,829,658
51.5 1,578,566
52.5 1,404,699
53.5 1,177,695
54.5 947,837
55.5 893,726
56.5 757,941
57.5 605,536
58.5 529,152
59.5 509,558
60.5 403,541
61.5 263,456
62.5 266,873
63.5 297,385
64.5 267,151
65.5 273,439
66.5 268,409
67.5 454,496
68.5 497,458
69.5 564,230
70.5 509,337
71.5 508,889
72.5 507,339
73.5 506,893
74.5 505,389
75.5 502,846
76.5 474,050
77.5 474,050
78.5 474,050
EXPERIENCE BAND 1982-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0007 0.9993 91.44
0.0015 0.9985 91.38
0.0119 0.9881 91.24
0.0040 0.9960 90.16
0.0141 0.9859 89.80
0.0054 0.9946 88.53
0.0039 0.9961 88.05
0.0070 0.9930 87.70
0.0022 0.9978 87.09
0.0017 0.9983 86.90
0.0015 0.9985 86.76
0.0216 0.9784 86.63
0.0084 0.9916 84.76
0.0031 0.9969 84.05
0.0049 0.9951 83.78
0.0044 0.9956 83.37
0.0001 0.9999 83.01
0.0006 0.9994 83.00
0.0002 0.9998 82.95
0.0014 0.9986 82.93
0.0105 0.9895 82.81
0.0044 0.9956 81.94
0.0002 0.9998 81.58
0.0053 0.9947 81.56
0.0000 1.0000 81.13
0.0022 0.9978 81.13
0.0169 0.9831 80.95
0.0329 0.9671 79.58
0.0029 0.9971 76.96
0.0012 0.9988 76.74
0.0003 0.9997 76.64
0.0000 1.0000 76.62
0.0000 1.0000 76.62
0.0000 1.0000 76.62
0.0007 0.9993 76.62
0.0046 0.9954 76.57
0.0570 0.9430 76.22
0.0000 1.0000 71.87
0.0000 1.0000 71.87
0.0000 1.0000 71.87
RETIREMENTS
DURING AGE
INTERVAL
3,164
6,209
45,012
14,119
45,973
16,029
11,014
18,030
5,130
3,551
2,897
39,518
13,242
4,395
5,800
4,157
107
456
105
758
5,375
1,764
59
1,409
596
4,625
8,839
1,334
603
'Er;
341
2,303
28,687
S
.
111-109
I
PACIFICORP
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 473,503 0.0000 1.0000 71.87
80.5 417,292 0.0000 1.0000 71.87
81.5 417,292 0.0000 1.0000 71.87
82.5 417,147 0.0000 1.0000 71.87
83.5 405,897 0.0000 1.0000 71.87
84.5 405,897 10,807 0.0266 0.9734 71.87
85.5 394,019 0.0000 1.0000 69.96
86.5 392,884 0.0000 1.0000 69.96
87.5 377,677 601 0.0016 0.9984 69.96
88.5 376,265 0.0000 1.0000 69.85
89.5 358,812 0.0000 1.0000 69.85
90.5 358,691 0.0000 1.0000 69.85
91.5 358,691 0.0000 1.0000 69.85
92.5 347,908 0.0000 1.0000 69.85
93.5 310,201 0.0000 1.0000 69.85
94.5 308,586 7,429 0.0241 0.9759 69.85
95.5 300,863 1,107 0.0037 0.9963 68.17
96.5 299,756 709 0.0024 0.9976 67.92
97.5 114,377 507 0.0044 0.9956 67.76
98.5 68,641 0.0000 1.0000 67.46
99.5 408 0.0000 1.0000 67.46
100.5 67.46
S
111-110
I •
PACIFICORP
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
=
- >
U)
z LU 0 cr LU a.
PACIFICORP
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1897-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,755,786,559 652,076 0.0004 0.9996 100.00
0.5 1,633,945,595 1,782,441 0.0011 0.9989 99.96
1.5 1,362,861,783 2,811,141 0.0021 0.9979 99.85
2.5 1, 212, 716, 457 2,999,791 0.0025 0.9975 99.65
3.5 1, 088, 711, 470 2,552,819 0.0023 0.9977 99.40
4.5 1,035,288,550 1,926,350 0.0019 0.9981 99.17
5.5 975,697,859 3,436,429 0.0035 0.9965 98.98
6.5 924,158,847 20,189,954 0.0218 0.9782 98.64
7.5 853,965,793 6,251,815 0.0073 0.9927 96.48
8.5 805,563,475 2,445,162 0.0030 0.9970 95.77
9.5 774,375,131 2,503,316 0.0032 0.9968 95.48
10.5 751,488,983 5,271,280 0.0070 0.9930 95.17
11.5 730,615,882 2,776,267 0.0038 0.9962 94.51
12.5 706,194,359 2,592,241 0.0037 0.9963 94.15
13.5 690,292,279 2,138,621 0.0031 0.9969 93.80
14.5 677,413,428 4,361,104 0.0064 0.9936 93.51
15.5 660,972,387 4,338,045 0.0066 0.9934 92.91
16.5 633,554,672 4,726,121 0.0075 0.9925 92.30
17.5 570,901,336 3,790,451 0.0066 0.9934 91.61
18.5 519,581,576 6,189,902 0.0119 0.9881 91.00
19.5 472,165,984 3,185,811 0.0067 0.9933 89.92
20.5 418,175,308 2,961,661 0.0071 0.9929 89.31
21.5 386,415,068 2,435,025 0.0063 0.9937 88.68
22.5 367,664,475 4,615,674 0.0126 0.9874 88.12
23.5 349,682,148 4,776,409 0.0137 0.9863 87.01
24.5 332,943,388 5,350,219 0.0161 0.9839 85.83
25.5 312,650,076 3,252,893 0.0104 0.9896 84.45
26.5 296,501,385 3,965,800 0.0134 0.9866 83.57
27.5 272,807,204 3,336,729 0.0122 0.9878 82.45
28.5 258,765,215 1,550,287 0.0060 0.9940 81.44
29.5 224,357,425 1,808,189 0.0081 0.9919 80.95
30.5 212,880,248 2,630,107 0.0124 0.9876 80.30
31.5 190,458,127 1,784,366 0.0094 0.9906 79.31
32.5 181,375,164 3,341,737 0.0184 0.9816 78.57
33.5 158,807,150 1,921,182 0.0121 0.9879 77.12
34.5 136,288,244 2,803,838 0.0206 0.9794 76.19
35.5 116,110,083 1,112,613 0.0096 0.9904 74.62
36.5 107,629,824 949,014 0.0088 0.9912 73.90
37.5 103,935,261 1,132,801 0.0109 0.9891 73.25
38.5 94,072,375 1,444,256 0.0154 0.9846 72.45
.
111-112
PACIFICORP .
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1897-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 85,118,906 722,038 0.0085 0.9915 71.34
40.5 77,230,201 1,341,949 0.0174 0.9826 70.74
41.5 69,496,790 1,501,177 0.0216 0.9784 69.51
42.5 64,447,592 716,400 0.0111 0.9889 68.01
43.5 59,580,737 1,696,576 0.0285 0.9715 67.25
44.5 54,493,916 1,198,349 0.0220 0.9780 65.33
45.5 49,354,206 628,441 0.0127 0.9873 63.90
46.5 46,511,365 1,278,512 0.0275 0.9725 63.08
47.5 42,171,403 626,460 0.0149 0.9851 61.35
48.5 38,192,887 318,423 0.0083 0.9917 60.44
49.5 34,402,306 946,165 0.0275 0.9725 59.93
50.5 29,818,161 998,379 0.0335 0.9665 58.29
51.5 26,224,780 314,115 0.0120 0.9880 56.34
52.5 23,715,215 357,977 0.0151 0.9849 55.66
53.5 19,097,225 545,308 0.0286 0.9714 54.82
15,772,886 529,478 0.0336 0.9664 53.25
54.5 55.5 13,588,792 235,083 0.0173 0.9827 51.47
56.5 11,874,467 276,166 0.0233 0.9767 50.58
57.5 9,171,320 52,579 0.0057 0.9943 49.40
58.5 8,189,181 175,744 0.0215 0.9785 49.12
59.5 6,995,732 191,224 0.0273 0.9727 48.06
60.5 5,703,858 153,697 0.0269 0.9731 46.75
61.5 4,957,505 112,750 0.0227 0.9773 45.49
62.5 3,804,727 27,101 0.0071 0.9929 44.46
63.5 3,592,595 134,665 0.0375 0.9625 44.14
64.5 3,285,078 49,391 0.0150 0.9850 42.48
65.5 3,177,744 63,894 0.0201 0.9799 41.85
66.5 3,071,552 99,035 0.0322 0.9678 41.00
67.5 2,797,431 104,247 0.0373 0.9627 39.68
68.5 2,634,502 19,627 0.0075 0.9925 38.20
69.5 2,543,605 141,046 0.0555 0.9445 37.92
70.5 2,365,037 351,018 0.1484 0.8516 35.82
71.5 2,003,757 31,395 0.0157 0.9843 30.50
72.5 1,970,504 10,360 0.0053 0.9947 30.02
73.5 1,955,059 28,466 0.0146 0.9854 29.86
74.5 1,922,533 30,280 0.0157 0.9843 29.43
75.5 1,888,620 34,122 0.0181 0.9819 28.97
76.5 1,854,498 4,281 0.0023 0.9977 28.44
77.5 1,843,866 63,259 0.0343 0.9657 28.38
78.5 1,780,565 106 0.0001 0.9999 27.40
I
111-113
PACIFICORP
ACCOUNT 353 STATION EQUIPMENT
S
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1897-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
79.5 1,686,161 22,950
80.5 1,511,671 5,490
81.5 1,499,184 29,339
82.5 1,405,370 3,949
83.5 1,391,267 52,156
84.5 1,315,607 25,313
85.5 1,256,178 95,091
86.5 1,013,773 133
87.5 985,945 6,700
88.5 929,182 660
89.5 870,833 57,739
90.5 791,654 56,580
91.5 734,146 4,727
92.5 714,496 4,172
93.5 653,533 34,476
94.5 544,125 493
95.5 525,151 603
96.5 506,872 8,127
97.5 429,738 60,310
98.5 163,172
99.5 48,169
100.5 3,879
101.5 3,879
102.5 3,879
103.5 934
104.5 934
105.5 934
106.5 934
107.5 934
108.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0136 0.9864 27.40
0.0036 0.9964 27.03
0.0196 0.9804 26.93
0.0028 0.9972 26.40
0.0375 0.9625 26.33
0.0192 0.9808 25.34
0.0757 0.9243 24.85
0.0001 0.9999 22.97
0.0068 0.9932 22.97
0.0007 0.9993 22.81
0.0663 0.9337 22.80
0.0715 0.9285 21.29
0.0064 0.9936 19.77
0.0058 0.9942 19.64
0.0528 0.9472 19.52
0.0009 0.9991 18.49
0.0011 0.9989 18.48
0.0160 0.9840 18.46
0.1403 0.8597 18.16
0.0000 1.0000 15.61
0.0000 1.0000 15.61
0.0000 1.0000 15.61
0.0000 1.0000 15.61
0.0000 1.0000 15.61
0.0000 1.0000 15.61
0.0000 1.0000 15.61
0.0000 1.0000 15.61
0.0000 1.0000 15.61
0.0000 1.0000 15.61
15.61
111-114
PACIFICORP .
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1903-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,458,296,861 584,688 0.0004 0.9996 100.00
0.5 1,367,151,726 1,257,564 0.0009 0.9991 99.96
1.5 1,120,338,263 1,920,191 0.0017 0.9983 99.87
2.5 981,155,580 2,252,839 0.0023 0.9977 99.70
3.5 880,686,698 1,812,314 0.0021 0.9979 99.47
4.5 855,357,344 1,276,256 0.0015 0.9985 99.26
5.5 822,608,704 2,597,384 0.0032 0.9968 99.12
6.5 782,633,854 19,370,624 0.0248 0.9752 98.80
7.5 716,449,843 5,537,727 0.0077 0.9923 96.36
8.5 681,437,051 1,216,329 0.0018 0.9982 95.61
9.5 662,596,189 1,312,893 0.0020 0.9980 95.44
10.5 651,547,669 4,337,471 0.0067 0.9933 95.25
11.5 639,953,443 2,069,736 0.0032 0.9968 94.62
12.5 621,331,703 2,164,112 0.0035 0.9965 94.31
13.5 611,954,507 1,865,034 0.0030 0.9970 93.98
S 14.5 604,417,029 3,968,255 0.0066 0.9934 93.70
15.5 593,514,838 3,859,763 0.0065 0.9935 93.08
16.5 570,136,135 4,389,170 0.0077 0.9923 92.48
17.5 512,918,168 3,351,209 0.0065 0.9935 91.76
18.5 466,936,388 5,686,823 0.0122 0.9878 91.17
19.5 424,190,046 2,387,709 0.0056 0.9944 90.05
20.5 375,919,858 2,785,311 0.0074 0.9926 89.55
21.5 348,363,005 2,222,868 0.0064 0.9936 88.88
22.5 333,151,336 4,155,626 0.0125 0.9875 88.32
23.5 321,364,112 4,525,716 0.0141 0.9859 87.22
24.5 308,773,632 5,163,635 0.0167 0.9833 85.99
25.5 291,170,762 2,904,029 0.0100 0.9900 84.55
26.5 277,658,042 3,833,981 0.0138 0.9862 83.71
27.5 256,989,397 3,002,367 0.0117 0.9883 82.55
28.5 245,558,252 1,362,185 0.0055 0.9945 81.59
29.5 212,657,473 1,659,411 0.0078 0.9922 81.13
30.5 202,933,493 2,510,783 0.0124 0.9876 80.50
31.5 181,861,625 1,713,742 0.0094 0.9906 79.50
32.5 174,532,420 3,182,268 0.0182 0.9818 78.76
33.5 152,470,898 1,846,114 0.0121 0.9879 77.32
34.5 130,539,113 2,709,691 0.0208 0.9792 76.38
35.5 110,526,674 969,686 0.0088 0.9912 74.80
36.5 102,249,433 903,275 0.0088 0.9912 74.14
37.5 98,779,927 1,017,791 0.0103 0.9897 73.49
38.5 89,222,868 1,352,695 0.0152 0.9848 72.73
111-115
PACIFICORP
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1903-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 80,435,436 632,658 0.0079 0.9921 71.63
40.5 72,876,667 1,211,797 0.0166 0.9834 71.06
41.5 65,348,393 1,403,451 0.0215 0.9785 69.88
42.5 60,410,189 615,915 0.0102 0.9898 68.38
43.5 55,692,989 1,672,392 0.0300 0.9700 67.68
44.5 50,634,812 1,101,623 0.0218 0.9782 65.65
45.5 45,647,077 550,217 0.0121 0.9879 64.22
46.5 42,889,772 1,190,584 0.0278 0.9722 63.45
47.5 38,644,569 559,267 0.0145 0.9855 61.69
48.5 34,733,304 257,052 0.0074 0.9926 60.79
49.5 31,176,536 856,447 0.0275 0.9725 60.34
50.5 26,880,913 984,932 0.0366 0.9634 58.69
51.5 23,310,383 288,848 0.0124 0.9876 56.54
52.5 20,967,911 331,611 0.0158 0.9842 55.84
53.5 16,405,605 505,059 0.0308 0.9692 54.95
54.5 13,159,037 493,266 0.0375 0.9625 53.26
55.5 11,112,200 218,075 0.0196 0.9804 51.26
56.5 9,656,911 169,154 0.0175 0.9825 50.26
57.5 7,176,601 50,719 0.0071 0.9929 49.38
58.5 6,388,146 165,800 0.0260 0.9740 49.03
59.5 5,326,580 181,661 0.0341 0.9659 47.76
60.5 4,083,978 133,571 0.0327 0.9673 46.13
61.5 3,359,410 99,403 0.0296 0.9704 44.62
62.5 2,235,411 18,770 0.0084 0.9916 43.30
63.5 2,119,073 119,388 0.0563 0.9437 42.94
64.5 1,952,917 46,626 0.0239 0.9761 40.52
65.5 2,008,484 63,894 0.0318 0.9682 39.55
66.5 2,088,680 98,382 0.0471 0.9529 38.29
67.5 1,935,181 10,277 0.0053 0.9947 36.49
68.5 2,309,907 16,532 0.0072 0.9928 36.29
69.5 2,431,254 132,701 0.0546 0.9454 36.03
70.5 2,330,439 351,018 0.1506 0.8494 34.07
71.5 1,975,160 31,395 0.0159 0.9841 28.94
72.5 1,941,907 10,360 0.0053 0.9947 28.48
73.5 1,929,406 9,214 0.0048 0.9952 28.32
74.5 1,916,133 30,232 0.0158 0.9842 28.19
75.5 1,882,267 28,703 0.0152 0.9848 27.74
76.5 1,853,565 4,281 0.0023 0.9977 27.32
77.5 1,842,932 63,259 0.0343 0.9657 27.26
78.5 1,780,565 106 0.0001 0.9999 26.32
111-1 16
PACIFICORP
S
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
.
RETIREMENTS
DURING AGE
INTERVAL
22,950
5,490
29,339
3,949
52,156
25,313
95,091
133
6,700
660
57,739
56,580
4,727
4,172
34,476
493
603
8,127
60,310
PLACEMENT BAND 1903-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 1,686,161
80.5 1,511,671
81.5 1,499,184
82.5 1,405,370
83.5 1,391,267
84.5 1,315,607
85.5 1,256,178
86.5 1,013,773
87.5 985,945
88.5 929,182
89.5 870,833
90.5 791,654
91.5 734,146
92.5 714,496
93.5 653,533
94.5 544,125
95.5 525,151
96.5 506,872
97.5 429,738
98.5 163,172
99.5 48,169
100.5 3,879
101.5 3,879
102.5 3,879
103.5 934
104.5 934
105.5 934
106.5 934
107.5 934
108.5
EXPERIENCE BAND 1982-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0136 0.9864 26.32
0.0036 0.9964 25.96
0.0196, 0.9804 25.87
0.0028 0.9972 25.36
0.0375 0.9625 25.29
0.0192 0.9808 24.34
0.0757 0.9243 23.87
0.0001 0.9999 22.07
0.0068 0.9932 22.06
0.0007 0.9993 21.91
0.0663 0.9337 21.90
0.0715 0.9285 20.45
0.0064 0.9936 18.99
0.0058 0.9942 18.86
0.0528 0.9472 18.75
0.0009 0.9991 17.76
0.0011 0.9989 17.75
0.0160 0.9840 17.73
0.1403 0.8597 17.44
0.0000 1.0000 14.99
0.0000 1.0000 14.99
0.0000 1.0000 14.99
0.0000 1.0000 14.99
0.0000 1.0000 14.99
0.0000 1.0000 14.99
0.0000 1.0000 14.99
0.0000 1.0000 14.99
0.0000 1.0000 14.99
0.0000 1.0000 14.99
14.99
r
111-117
z > >
U)
z
cc
Lu a
Ui
0
PACIFICORP
ACCOUNT 353.7 SUPERVISORY EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
-
u ju zu 30 40 50 60
AGE IN YEARS
0
. .
. PACIFICORP
ACCOUNT 353.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1953-2011 EXPERIENCE BAND 1991-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 49,713,859 0.0000 1.0000 100.00
0.5 50,457,632 52,258 0.0010 0.9990 100.00
1.5 50,872,415 0.0000 1.0000 99.90
2.5 49,794,803 16,413 0.0003 0.9997 99.90
3.5 49,458,095 724,450 0.0146 0.9854 99.86
4.5 49,221,326 139,250 0.0028 0.9972 98.40
5.5 43,456,121 536,406 0.0123 0.9877 98.12
6.5 42,879,035 700,888 0.0163 0.9837 96.91
7.5 41,621,094 230,625 0.0055 0.9945 95.33
8.5 40,860,260 284,598 0.0070 0.9930 94.80
9.5 39,702,313 266,851 0.0067 0.9933 94.14
10.5 38,789,982 102,223 0.0026 0.9974 93.51
11.5 38,707,579 64,037 0.0017 0.9983 93.26
12.5 38,447,605 76,535 0.0020 0.9980 93.11
13.5
. 14.5
38,463,350 230,387 0.0060 0.9940 92.92
37,740,743 189,004 0.0050 0.9950 92.36
15.5 36,972,360 446,491 0.0121 0.9879 91.90
16.5 30,995,463 43,341 0.0014 0.9986 90.79
17.5 9,833,972 546,541 0.0556 0.9444 90.66
18.5 7,418,013 84,896 0.0114 0.9886 85.63
19.5 6,671,643 145,598 0.0218 0.9782 84.65
20.5 6,120,698 163,897 0.0268 0.9732 82.80
21.5 5,515,197 204,567 0.0371 0.9629 80.58
22.5 5,033,786 185,887 0.0369 0.9631 77.59
23.5 4,506,231 19,933 0.0044 0.9956 74.73
24.5 4,149,971 25,320 0.0061 0.9939 74.40
25.5 3,252,583 86,174 0.0265 0.9735 73.94
26.5 2,746,401 102,275 0.0372 0.9628 71.98
27.5 1,792,379 10,571 0.0059 0.9941 69.30
28.5 1,749,300 60,919 0.0348 0.9652 68.89
29.5 1,300,986 6,885 0.0053 0.9947 66.49
30.5 1,278,915 17,251 0.0135 0.9865 66.14
31.5 1,174,637 0.0000 1.0000 65.25
32.5 1,006,075 0.0000 1.0000 65.25
33.5 904,950 8,136 0.0090 0.9910 65.25
34.5 561,634 2,178 0.0039 0.9961 64.66
35.5 494,174 7,596 0.0154 0.9846 64.41
36.5 388,335 283 0.0007 0.9993 63.42
37.5 319,218 34,317 0.1075 0.8925 63.38
38.5 281,356 1,117 0.0040 0.9960 56.56
111-1 19
PACIFICORP
ACCOUNT 353.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1953-2011 EXPERIENCE BAND 1991-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 250,997 966 0.0038 0.9962 56.34
40.5 238,364 0.0000 1.0000 56.12
41.5 101,176 0.0000 1.0000 56.12
42.5 83,750 0.0000 1.0000 56.12
43.5 83,750 0.0000 1.0000 56.12
44.5 83,750 2,602 0.0311 0.9689 56.12
45.5 54,575 0.0000 1.0000 54.38
46.5 54,575 0.0000 1.0000 54.38
47.5 54,575 0.0000 1.0000 54.38
48.5 35,255 136 0.0038 0.9962 54.38
49.5 28,477 5,505 0.1933 0.8067 54.17
50.5 13,920 2,561 0.1840 0.8160 43.70
51.5 11,359 0.0000 1.0000 35.66
52.5 10,582 0.0000 1.0000 35.66
53.5 10,582 0.0000 1.0000 35.66
54.5 9,992 0.0000 1.0000 35.66
55.5 3,047 0.0000 1.0000 35.66
56.5 3,047 0.0000 1.0000 35.66
57.5 3,047 0.0000 1.0000 35.66
58.5 35.66
.
.
I
U
S
111-1 20
. H . .
PACIFICORP
ACCOUNT 354 TOWERS AND FIXTURES
ORIGINAL AND SMOOTH SURVIVOR CURVES
= z
>
I- z Ui
0
w 0
AGE IN YEARS
PACIFICORP
ACCOUNT 354 TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1909-2011 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 996,406,511 555 0.0000 1.0000 100.00
0.5 989,540,994 53,397 0.0001 0.9999 100.00
1.5 520,014,644 596,869 0.0011 0.9989 99.99
2.5 462,979,949 1,101,882 0.0024 0.9976 99.88
3.5 444,922,619 1,128,551 0.0025 0.9975 99.64
4.5 399,094,957 1,601,568 0.0040 0.9960 99.39
5.5 394,818,638 565,333 0.0014 0.9986 98.99
6.5 385,182,998 291,186 0.0008 0.9992 98.85
7.5 378,002,892 314,545 0.0008 0.9992 98.77
8.5 369,644,021 50,638 0.0001 0.9999 98.69
9.5 367,718,206 595,144 0.0016 0.9984 98.68
10.5 359,131,290 250,161 0.0007 0.9993 98.52
11.5 356,592,381 68,490 0.0002 0.9998 98.45
12.5 353,622,674 446,359 0.0013 0.9987 98.43
13.5 352,502,919 468,109 0.0013 0.9987 98.31
14.5 350,860,409 249,851 0.0007 0.9993 98.18
15.5 350,338,801 320,375 0.0009 0.9991 98.11
16.5 349,153,443 48,839 0.0001 0.9999 98.02
17.5 348,637,506 37,982 0.0001 0.9999 98.00
18.5 336,150,371 443,080 0.0013 0.9987 97.99
19.5 326,793,398 75,426 0.0002 0.9998 97.86
20.5 326,723,356 53,777 0.0002 0.9998 97.84
21.5 292,384,147 607,602 0.0021 0.9979 97.82
22.5 291,557,821 73,892 0.0003 0.9997 97.62
23.5 291,133,788 342,365 0.0012 0.9988 97.60
24.5 288,458,212 208,135 0.0007 0.9993 97.48
25.5 286,871,652 168,197 0.0006 0.9994 97.41
26.5 286,703,455 77,445 0.0003 0.9997 97.35
27.5 278,456,137 59,999 0.0002 0.9998 97.33
28.5 265,491,547 172,717 0.0007 0.9993 97.31
29.5 226,587,549 27,458 0.0001 0.9999 97.24
30.5 137,764,400 61,604 0.0004 0.9996 97.23
31.5 96,684,134 72,249 0.0007 0.9993 97.19
32.5 81,517,658 92,651 0.0011 0.9989 97.12
33.5 60,601,343 8,824 0.0001 0.9999 97.01
34.5 55,545,397 7,902 0.0001 0.9999 96.99
35.5 42,420,944 120,003 0.0028 0.9972 96.98
36.5 13,294,190 66,973 0.0050 0.9950 96.70
37.5 11,944,256 10,985 0.0009 0.9991 96.22
38.5 11,821,869 7,335 0.0006 0.9994 96.13
.
111-1 22
PACIFICORP .
ACCOUNT 354 TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1909-2011 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 11,656,044 13,640 0.0012 0.9988 96.07
40.5 11,640,232 23,579 0.0020 0.9980 95.96
41.5 11,528,565 330,586 0.0287 0.9713 95.76
42.5 11,124,956 34,618 0.0031 0.9969 93.01
43.5 10,064,691 13,022 0.0013 0.9987 92.73
44.5 9,477,596 44,788 0.0047 0.9953 92.61
45.5 5,655,755 40,363 0.0071 0.9929 92.17
46.5 5,374,995 27,273 0.0051 0.9949 91.51
47.5 4,869,676 3,268 0.0007 0.9993 91.05
48.5 4,120,491 94,265 0.0229 0.9771 90.98
49.5 3,340,247 19,301 0.0058 0.9942 88.90
50.5 3,123,516 15,012 0.0048 0.9952 88.39
51.5 2,917,877 49,812 0.0171 0.9829 87.96
52.5 2,509,338 77,966 0.0311 0.9689 86.46
.
53.5 1,807,521 5,769 0.0032 0.9968 83.78
54.5 1,801,753 77,679 0.0431 0.9569 83.51
55.5 1,652,008 25,615 0.0155 0.9845 79.91
56.5 1,602,544 11,162 0.0070 0.9930 78.67
57.5 1,364,851 13,018 0.0095 0.9905 78.12
58.5 369,820 15,514 0.0419 0.9581 77.38
59.5 346,259 21,029 0.0607 0.9393 74.13
60.5 325,229 11,285 0.0347 0.9653 69.63
61.5 313,944 7,346 0.0234 0.9766 67.21
62.5 258,781 13,564 0.0524 0.9476 65.64
63.5 245,217 28,791 0.1174 0.8826 62.20
64.5 216,426 10,210 0.0472 0.9528 54.90
65.5 200,788 41,953 0.2089 0.7911 52.31
66.5 158,835 14,405 0.0907 0.9093 41.38
67.5 144,430 39,683 0.2748 0.7252 37.63
68.5 104,747 9,452 0.0902 0.9098 27.29
69.5 95,295 20,134 0.2113 0.7887 24.83
70.5 75,161 7,565 0.1007 0.8993 19.58
71.5 67,596 13,906 0.2057 0.7943 17.61
72.5 53,690 36,981 0.6888 0.3112 13.99
73.5 16,709 3,812 0.2281 0.7719 4.35
74.5 12,898 6,759 0.5241 0.4759 3.36
75.5 6,138 2,266 0.3691 0.6309 1.60
76.5 3,873 956 0.2469 0.7531 1.01
77.5 2,917 346 0.1185 0.8815 0.76
78.5 2,571 1,433 0.5572 0.4428 0.67
. 79.5 1,139 1,139 1.0000 0.30
80.5
111-1 23
PACIFICORP
ACCOUNT 354 TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1909-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 764,957,162 0.0000 1.0000 100.00
0.5 847,137,227 37,425 0.0000 1.0000 100.00
1.5 419,217,130 581,378 0.0014 0.9986 100.00
2.5 379,226,693 1,094,234 0.0029 0.9971 99.86
3.5 382,019,588 1,111,441 0.0029 0.9971 99.57
4.5 341,397,162 1,563,070 0.0046 0.9954 99.28
5.5 351,078,871 503,336 0.0014 0.9986 98.82
6.5 370,710,648 267,819 0.0007 0.9993 98.68
7.5 364,850,398 244,726 0.0007 0.9993 98.61
8.5 356,857,970 15,305 0.0000 1.0000 98.55
9.5 355,157,577 588,085 0.0017 0.9983 98.54
10.5 346,669,665 236,125 0.0007 0.9993 98.38
11.5 344,187,743 15,273 0.0000 1.0000 98.31
12.5 341,347,686 166,500 0.0005 0.9995 98.31
13.5 342,051,551 451,269 0.0013 0.9987 98.26
14.5 341,023,605 235,949 0.0007 0.9993 98.13.
15.5 344,300,966 292,662 0.0009 0.9991 98.06
16.5 343,445,872 21,088 0.0001 0.9999 97.98
17.5 343,468,752 25,667 0.0001 0.9999 97.97
18.5 331,766,803 371,525 0.0011 0.9989 97.96
19.5 323,016,105 58,694 0.0002 0.9998 97.85
20.5 323,068,355 31,411 0.0001 0.9999 97.84
21.5 289,006,773 605,744 0.0021 0.9979 97.83
22.5 288,470,328 69,532 0.0002 0.9998 97.62
23.5 288,633,051 309,800 0.0011 0.9989 97.60
24.5 286,018,221 189,316 0.0007 0.9993 97.49
25.5 284,497,835 164,035 0.0006 0.9994 97.43
26.5 284,376,802 75,761 0.0003 0.9997 97.37
27.5 276,392,915 57,233 0.0002 0.9998 97.35
28.5 264,601,203 163,122 0.0006 0.9994 97.33
29.5 225,727,141 17,432 0.0001 0.9999 97.27
30.5 136,921,457 57,037 0.0004 0.9996 97.26
31.5 95,904,965 55,865 0.0006 0.9994 97.22
32.5 80,808,023 76,712 0.0009 0.9991 97.16
33.5 59,907,766 6,848 0.0001 0.9999 97.07
34.5 54,854,049 6,039 0.0001 0.9999 97.06
35.5 41,736,888 105,571 0.0025 0.9975 97.05
36.5 12,624,699 64,293 0.0051 0.9949 96.80
37.5 11,277,447 3,460 0.0003 0.9997 96.31
38.5 11,176,737 2,832 0.0003 0.9997 96.28
111-124
PACIFICORP .
ACCOUNT 354 TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1909-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 11,015,692 6,178 0.0006 0.9994 96.26
40.5 11,011,082 17,320 0.0016 0.9984 96.20
41.5. 10,905,876 329,812 0.0302 0.9698 96.05
42.5 10,503,633 2,719 0.0003 0.9997 93.15
43.5 9,475,490 5,743 0.0006 0.9994 93.12
44.5 8,895,674 8,063 0.0009 0.9991 93.07
45.5 5,110,558 1,861 0.0004 0.9996 92.98
46.5 4,868,300 7,689 0.0016 0.9984 92.95
47.5 4,382,564 694 0.0002 0.9998 92.80
48.5 3,636,575 81,094 0.0223 0.9777 92.79
49.5 2,869,503 0.0000 1.0000 90.72
50.5 2,672,072 0.0000 1.0000 90.72
51.5 2,481,445 40,096 0.0162 0.9838 90.72
52.5 2,082,849 66,019 0.0317 0.9683 89.25
.
53.5 1,392,978 818 0.0006 0.9994 86.42
54.5 1,436,288 19,393 0.0135 0.9865 86.37
55.5 1,345,474 4,950 0.0037 0.9963 85.21
56.5 1,316,690 10,951 0.0083 0.9917 84.89
57.5 1,079,256 5,361 0.0050 0.9950 84.19
58.5 100,753 9,045 0.0898 0.9102 83.77
59.5 83,659 17,166 0.2052 0.7948 76.25
60.5 66,494 5,161 0.0776 0.9224 60.60
61.5 61,423 7,124 0.1160 0.8840 55.90
62.5 6,482 90 0.0139 0.9861 49.42
63.5 6,392 0.0000 1.0000 48.73
64.5 79,194 9,864 0.1246 0.8754 48.73
65.5 66,681 9,959 0.1494 0.8506 42.66
66.5 56,807 11,680 0.2056 0.7944 36.29
67.5 113,628 39,224 0.3452 0.6548 28.83
68.5 82,151 9,452 0.1151 0.8849 18.88
69.5 72,699 19,876 0.2734 0.7266 16.70
70.5 57,821 7,219 0.1249 0.8751 12.14
71.5 50,602 10,840 0.2142 0.7858 10.62
72.5 53,690 36,981 0.6888 0.3112 8.35
73.5 16,709 3,812 0.2281 0.7719 2.60
74.5 12,898 6,759 0.5241 0.4759 2.00
75.5 6,138 2,266 0.3691 0.6309 0.95
76.5 3,873 956 0.2469 0.7531 0.60
77.5 2,917 346 0.1185 0.8815 0.45
78.5 2,571 1,433 0.5572 0.4428 0.40
. 79.5 1,139 1,139 1.0000 0.18
80.5
111-1 25
PACIFICORP
ACCOUNT 355 POLES AND FIXTURES
ORIGINAL AND SMOOTH SURVIVOR CURVES
= -r -
Ni 0)
a:
(I)
z Ui 0 a: Ui 0
AGE IN YEARS
is is 0
PACIFICORP
S ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 712,336,520 930,373 0.0013 0.9987 100.00
0.5 678,529,694 1,387,005 0.0020 0.9980 99.87
1.5 629,837,777 1,301,109 0.0021 0.9979 99.67
2.5 606,365,808 2,501,444 0.0041 0.9959 99.46
3.5 578,923,525 4,054,977 0.0070 0.9930 99.05
4.5 544,347,501 2,204,083 0.0040 0.9960 98.36
5.5 527,921,897 1,492,193 0.0028 0.9972 97.96
6.5 511,255,367 1,784,976 0.0035 0.9965 97.68
7.5 495,059,931 1,611,772 0.0033 0.9967 97.34
8.5. 463,655,920 1,267,845 0.0027 0.9973 97.02
9.5 438,776,639 2,151,633 0.0049 0.9951 96.76
10.5 420,799,568 2,973,043 0.0071 0.9929 96.28
11.5 404,493,760 2,767,436 0.0068 0.9932 95.60
12.5 383,980,054 1,341,908 0.0035 0.9965 94.95
13.5 369,691,328 1,290,526 0.0035 0.9965 94.62
. 14.5 356,760,060 1,666,579 0.0047 0.9953 94.29
15.5 341,804,505 1,346,441 0.0039 0.9961 93.85
16.5 320,791,790 1,833,240 0.0057 0.9943 93.48
17.5 295,302,402 1,009,867 0.0034 0.9966 92.94
18.5 266,800,525 1,573,535 0.0059 0.9941 92.62
19.5 248,131,779 - 1,574,931 0.0063 0.9937 92.08
20.5 221,140,672 927,121 0.0042 0.9958 91.49
21.5 213,892,367 1,133,808 0.0053 0.9947 91.11
22.5 206,195,909 1,066,798 0.0052 0.9948 90.63
23.5 199,003,085 1,198,404 0.0060 0.9940 90.16
24.5 191,363,950 1,047,592 0.0055 0.9945 89.61
25.5 174,037,558 814,603 0.0047 0.9953 89.12
26.5 165,283,736 956,628 0.0058 0.9942 88.71
27.5 156,029,761 1,061,983 0.0068 0.9932 88.19
28.5 147,383,349 934,359 0.0063 0.9937 87.59
29.5 136,214,287 944,374 0.0069 0.9931 87.04
30.5 124,460,891 1,644,783 0.0132 0.9868 86.43
31.5 115,625,666 782,357 0.0068 0.9932 85.29
32.5 110,527,473 763,761 0.0069 0.9931 84.72
33.5 104,499,875 1,163,318 0.0111 0.9889 84.13
34.5 95,636,537 888,130 0.0093 0.9907 83.19
35.5 89,006,675 522,060 0.0059 0.9941 82.42
36.5 82,352,324 833,383 0.0101 0.9899 81.94
37.5 79,575,328 528,488 0.0066 0.9934 81.11
38.5 75,828,252 859,884 0.0113 0.9887 80.57
.
111-127
PACIFICORP
ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 70,425,220 609,096 0.0086 0.9914 79.66
40.5 55,065,228 567,689 0.0103 0.9897 78.97
41.5 52,500,135 456,676 0.0087 0.9913 78.15
42.5 49,208,656 423,861 0.0086 0.9914 77.47
43.5 44,114,957 486,298 0.0110 0.9890 76.81
44.5 42,491,292 427,268 0.0101 0.9899 75.96
45.5 39,420,629 391,479 0.0099 0.9901 75.20
46.5 36,598,135 257,384 0.0070 0.9930 74.45
47.5 30,508,026 360,840 0.0118 0.9882 73.92
48.5 25,780,293 312,538 0.0121 0.9879 73.05
49.5 22,043,400 283,222 0.0128 0.9872 72.16
50.5 17,870,270 402,135 0.0225 0.9775 71.24
51.5 14,586,165 276,945 0.0190 0.9810 69.63
52.5 12,815,900 241,336 0.0188 0.9812 68.31
53.5 11,001,464 450,687 0.0410 0.9590 67.03
54.5 7,729,586 264,219 0.0342 0.9658 64.28
55.5 6,276,524 216,865 0.0346 0.9654 62.08
56.5 4,793,695 199,864 0.0417 0.9583 59.94
57.5 3,072,135 212,402 0.0691 0.9309 57.44
58.5 853,715 84,213 0.0986 0.9014 53.47
59.5 707,858 25,770 0.0364 0.9636 48.19
60.5 615,563 29,057 0.0472 0.9528 46.44
61.5 541,840 50,577 0.0933 0.9067 44.25
62.5 475,738 54,049 0.1136 0.8864 40.12
63.5 407,928 52,166 0.1279 0.8721 35.56
64.5 352,467 106,977 0.3035 0.6965 31.01
65.5 124,044 8,713 0.0702 0.9298 21.60
66.5 115,332 25,031 0.2170 0.7830 20.08
67.5 90,300 17,726 0.1963 0.8037 15.72
68.5 72,574 11,108 0.1531 0.8469 12.64
69.5 61,466 9,065 0.1475 0.8525 10.70
70.5 52,402 3,712 0.0708 0.9292 9.12
71.5 48,690 20,663 0.4244 0.5756 8.48
72.5 28,026 6,374 0.2274 0.7726 4.88
73.5 21,652 6,490 0.2997 0.7003 3.77
74.5 15,163 8,395 0.5537 0.4463 2.64
75.5 6,767 4,430 0.6547 0.3453 1.18
76.5 2,337 592 0.2535 0.7465 0.41
77.5 1,745 345 0.1979 0.8021 0.30
78.5 1,399 0.0000 1.0000 0.24
113p4;I
RETIREMENTS
DURING AGE
INTERVAL
446
588
365
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 1,399
80.5 953
81.5 953
82.5 365
83.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.3188 0.6812 0.24
0.0000 1.0000 0.17
0.6167 0.3833 0.17
1.0000 0.06
PACIFICORP
.

ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1924-2011
.
111-1 29
PACIFICORP
ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 557,723,413 872,611 0.0016 0.9984 100.00
0.5 536,166,686 998,933 0.0019 0.9981 99.84
1.5 495,751,369 1,010,359 0.0020 0.9980 99.66
2.5 477,291,558 2,220,945 0.0047 0.9953 99.45
3.5 455,756,431 3,376,718 0.0074 0.9926 98.99
4.5 430,369,892 1,885,826 0.0044 0.9956 98.26
5.5 420,432,000 1,051,962 0.0025 0.9975 97.83
6.5 410,845,789 1,473,653 0.0036 0.9964 97.58
7.5 397,283,427 1,246,139 0.0031 0.9969 97.23
8.5 370,769,876 917,240 0.0025 0.9975 96.93
9.5 351,353,989 1,864,352 0.0053 0.9947 96.69
10.5 349,060,337 2,633,195 0.0075 0.9925 96.18
11.5 336,057,835 2,494,434 0.0074 0.9926 95.45
12.5 319,203,752 1,101,555 0.0035 0.9965 94.74
13.5 310,325,616 981,535 0.0032 0.9968 94.41
14.5 299,097,028 1,413,351 0.0047 0.9953 94.12
15.5 287,504,324 1,099,891 0.0038 0.9962 93.67
16.5 269,555,088 1,635,950 0.0061 0.9939 93.31
17.5 250,656,562 751,210 0.0030 0.9970 92.75
18.5 227,552,758 1,237,416 0.0054 0.9946 92.47
19.5 214,921,217 1,256,751 0.0058 0.9942 91.97
20.5 193,138,939 676,455 0.0035 0.9965 91.43
21.5 189,626,052 824,287 0.0043 0.9957 91.11
22.5 184,347,036 817,057 0.0044 0.9956 90.71
23.5 179,781,673 971,759 0.0054 0.9946 90.31
24.5 175,930,370 873,457 0.0050 0.9950 89.82
25.5 160,648,367 556,518 0.0035 0.9965 89.38
26.5 153,887,439 818,429 0.0053 0.9947 89.07
27.5 146,983,997 874,090 0.0059 0.9941 88.59
28.5 142,041,394 718,916 0.0051 0.9949 88.06
29.5 131,270,964 684,049 0.0052 0.9948 87.62
30.5 120,094,594 1,419,761 0.0118 0.9882 87.16
31.5 111,632,351 534,694 0.0048 0.9952 86.13
32.5 106,973,401 602,167 0.0056 0.9944 85.72
33.5 101,229,642 935,426 0.0092 0.9908 85.24
34.5 92,669,541 676,509 0.0073 0.9927 84.45
35.5 86,582,692 432,068 0.0050 0.9950 83.83
36.5 80,029,743 702,314 0.0088 0.9912 83.41
37.5 77,384,869 413,947 0.0053 0.9947 82.68
38.5 73,780,436 775,010 0.0105 0.9895 82.24
111-1 30
I
I
PACIFICORP
S ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 68,466,445 536,167 0.0078 0.9922 81.38
40.5 53,223,972 524,107 0.0098 0.9902 80.74
41.5 51,070,367 362,990 0.0071 0.9929 79.94
42.5 47,879,244 361,172 0.0075 0.9925 79.38
43.5 42,851,260 438,465 0.0102 0.9898 78.78
44.5 41,294,089 383,292 0.0093 0.9907 77.97
45.5 38,277,884 352,334 0.0092 0.9908 77.25
46.5 35,497,272 233,944 0.0066 0.9934 76.54
47.5 29,440,007 315,978 0.0107 0.9893 76.03
48.5 24,774,022 275,817 0.0111 0.9889 75.22
49.5 21,074,864 250,113 0.0119 0.9881 74.38
50.5 16,941,855 313,063 0.0185 0.9815 73.50
51.5 13,836,668 213,452 0.0154 0.9846 72.14
52.5 12,250,721 199,729 0.0163 0.9837 71.02
53.5 10,519,392 432,148 0.0411 0.9589 69.87
. 54.5 7,269,608 241,895 0.0333 0.9667 67.00
55.5 5,839,109 195,605 0.0335 0.9665 64.77
56.5 4,396,466 166,153 0.0378 0.9622 62.60
57.5 2,722,450 197,903 0.0727 0.9273 60.23
58.5 550,279 57,647 0.1048 0.8952 55.85
59.5 457,887 18,943 0.0414 0.9586 50.00
60.5 429,606 21,709 0.0505 0.9495 47.93
61.5 363,450 18,492 0.0509 0.9491 45.51
62.5 342,652 49,686 0.1450 0.8550 43.20
63.5 279,205 35,240 0.1262 0.8738 36.93
64.5 259,914 93,606 0.3601 0.6399 32.27
65.5 47,653 6,675 0.1401 0.8599 20.65
66.5 56,113 12,911 0.2301 0.7699 17.76
67.5 52,001 12,238 0.2353 0.7647 13.67
68.5 44,388 10,794 0.2432 0.7568 10.45
69.5 37,585 9,032 0.2403 0.7597 7.91
70.5 29,233 2,036 0.0697 0.9303 6.01
71.5 28,147 8,586 0.3051 0.6949 5.59
72.5 26,395 6,374 0.2415 0.7585 3.89
73.5 20,021 6,490 0.3241 0.6759 2.95
74.5 15,050 8,395 0.5578 0.4422 1.99
75.5 6,655 4,430 0.6657 0.3343 0.88
76.5 2,224 592 0.2664 0.7336 0.29
77.5 1,632 345 0.2116 0.7884 0.22
78.5 1,287 0.0000 1.0000 0.17
S
111-1 31
PACIFICORP
ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 1,287 446 0.3468 0.6532 0.17
80.5 953 0.0000 1.0000 0.11
81.5 953 588 0.6167 0.3833 0.11
82.5 365 365 1.0000 0.04
83.5
r
111-132
. . .
- c)
(A)
PACIFICORP
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
-2011 EXPERIENCE: ORIGINAL CURVE. 1900-2011 PLACEMENTS
A 1982-2011 EXPERIENCE:

90 1901 -2011 PLACEMENTS
IOVA6O-R3
50 I— z UI U cr w 40 CL U
A
U.

30 .
20

0 20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1900-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 959,490,692 350,800 0.0004 0.9996 100.00
0.5 926,604,369 1,228,147 0.0013 0.9987 99.96
1.5 792,758,557 1,600,195 0.0020 0.9980 99.83
2.5 766,578,896 2,535,972 0.0033 0.9967 99.63
3.5 737,967,501 2,779,597 0.0038 0.9962 99.30
4.5 690,163,561 2,525,479 0.0037 0.9963 98.93
5.5 674,862,447 1,785,621 0.0026 0.9974 98.56
6.5 655,556,766 1,621,928 0.0025 0.9975 98.30
7.5 636,466,268 1,333,884 0.0021 0.9979 98.06
8.5 612,409,390 637,396 0.0010 0.9990 97.85
9.5 598,231,209 1,199,536 0.0020 0.9980 97.75
10.5 585,147,388 1,361,228 0.0023 0.9977 97.56
11.5 575,314,247 1,428,723 0.0025 0.9975 97.33
12.5 562,567,269 1,244,957 0.0022 0.9978 97.09
13.5 550,980,710 1,110,653 0.0020 0.9980 96.87
14.5 540,968,423 1,511,607 0.0028 0.9972 96.68
15.5 531,790,159 903,363 0.0017 0.9983 96.41
16.5 517,439,226 2,050,020 0.0040 0.9960 96.24
17.5 500,561,791 700,993 0.0014 0.9986 95.86
18.5 456,783,817 1,036,566 0.0023 0.9977 95.73
19.5 435,376,586 1,025,844 0.0024 0.9976 95.51
20.5 409,421,854 564,570 0.0014 0.9986 95.29
21.5 380,115,305 1,959,463 0.0052 0.9948 95.15
22.5 370,963,834 575,848 0.0016 0.9984 94.66
23.5 366,567,950 591,293 0.0016 0.9984 94.52
24.5 359,851,748 1,153,775 0.0032 0.9968 94.36
25.5 348,715,520 401,526 0.0012 0.9988 94.06
26.5 345,633,267 428,209 0.0012 0.9988 93.95
27.5 336,387,641 931,093 0.0028 0.9972 93.84
28.5 321,471,275 1,492,547 0.0046 0.9954 93.58
29.5 289,312,889 506,654 0.0018 0.9982 93.14
30.5 223,493,541 1,747,326 0.0078 0.9922 92.98
31.5 191,403,658 599,142 0.0031 0.9969 92.25
32.5 178,625,669 526,346 0.0029 0.9971 91.96
33.5 166,027,472 856,644 0.0052 0.9948 91.69
34.5 155,043,966 494,069 0.0032 0.9968 91.22
35.5 143,458,681 475,805 0.0033 0.9967 90.93
36.5 115,028,681 687,193 0.0060 0.9940 90.63
37.5 110,895,492 264,573 0.0024 0.9976 90.09
38.5 104,962,162 560,392 0.0053 0.9947 89.87
111-134
PACIFICORP
S ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1900-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 99,097,453 347,629 0.0035 0.9965 89.39
40.5 83,805,478 288,747 0.0034 0.9966 89.08
41.5 79,365,494 463,890 0.0058 0.9942 88.77
42.5 75,362,030 393,624 0.0052 0.9948 88.25
43.5 68,336,915 164,872 0.0024 0.9976 87.79
44.5 66,702,726 431,996 0.0065 0.9935 87.58
45.5 62,378,972 1,775,812 0.0285 0.9715 87.01
46.5 57,859,208 306,848 0.0053 0.9947 84.54
47.5 51,938,724 303,599 0.0058 0.9942 84.09
48.5 46,802,677 432,659 0.0092 0.9908 83.60
49.5 41,483,511 839,437 0.0202 0.9798 82.82
50.5 35,624,321 469,039 0.0132 0.9868 81.15
51.5 31,910,193 1,525,445 0.0478 0.9522 80.08
52.5 28,077,356 505,297 0.0180 0.9820 76.25
53.5 24,890,849 1,004,056 0.0403 0.9597 74.88
. 54.5 19,315,704 1,628,604 0.0843 0.9157 71.86
55.5 15,860,424 548,308 0.0346 0.9654 65.80
56.5 13,551,283 560,977 0.0414 0.9586 63.52
57.5 10,315,154 744,753 0.0722 0.9278 60.89
58.5 3,534,609 121,949 0.0345 0.9655 56.50
59.5 3,220,610 51,502 0.0160 0.9840 54.55
60.5 3,045,570 76,577 0.0251 0.9749 53.68
61.5 2,678,723 779,979 0.2912 0.7088 52.33
62.5 1,860,316 160,809 0.0864 0.9136 37.09
63.5 1,693,104 48,599 0.0287 0.9713 33.88
64.5 1,634,403 66,312 0.0406 0.9594 32.91
65.5 505,048 81,328 0.1610 0.8390 31.58
66.5 423,719 29,683 0.0701 0.9299 26.49
67.5 394,036 23,280 0.0591 0.9409 24.64
68.5 370,756 159,320 0.4297 0.5703 23.18
69.5 211,435 66,267 0.3134 0.6866 13.22
70.5 145,168 5,254 0.0362 0.9638 9.08
71.5 139,914 21,766 0.1556 0.8444 8.75
72.5 118,148 10,363 0.0877 0.9123 7.39
73.5 107,785 77,706 0.7209 0.2791 6.74
74.5 30,079 11,662 0.3877 0.6123 1.88
75.5 18,417 1,344 0.0730 0.9270 1.15
76.5 17,074 335 0.0196 0.9804 1.07
77.5 16,739 13,576 0.8110 0.1890 1.05
78.5 3,163 102 0.0323 0.9677 0.20
111-1 35
PACIFICORP
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1900-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 3,061 219 0.0714 0.9286 0.19
80.5 2,843 234 0.0822 0.9178 0.18
81.5 2,609 709 0.2717 0.7283 0.16
82.5 1,900 1,900 1.0000 0.12
83.5
El
[II
111-1 36
PACIFICORP .
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 653,677,379 284,263 0.0004 0.9996 100.00
0.5 688,043,235 844,693 0.0012 0.9988 99.96
1.5 585,997,974 1,382,563 0.0024 0.9976 99.83
2.5 574,316,705 2,158,863 0.0038 0.9962 99.60
3.5 558,148,165 2,303,640 0.0041 0.9959 99.22
4.5 521,375,469 2,246,960 0.0043 0.9957 98.81
5.5 517,908,599 1,348,508 0.0026 0.9974 98.39
6.5 527,532,010 1,376,432 0.0026 0.9974 98.13
7.5 511,947,024 997,256 0.0019 0.9981 97.88
8.5 494,672,217 432,938 0.0009 0.9991 97.69
9.5 486,419,297 1,022,085 0.0021 0.9979 97.60
10.5 489,287,362 897,242 0.0018 0.9982 97.40
11.5 484,829,290 1,109,423 0.0023 0.9977 97.22
12.5 476,091,677 974,811 0.0020 0.9980 96.99
13.5 471,578,819 907,140 0.0019 0.9981 96.80
S 14.5 463,210,877 1,289,026 0.0028 0.9972 96.61
15.5 458,359,433 742,232 0.0016 0.9984 96.34
16.5 447,261,901 1,889,071 0.0042 0.9958 96.18
17.5 436,440,785 542,841 0.0012 0.9988 95.78
18.5 398,048,001 682,543 0.0017 0.9983 95.66
19.5 384,980,075 605,248 0.0016 0.9984 95.49
20.5 365,315,774 284,120 0.0008 0.9992 95.34
21.5 340,062,681 1,618,315 0.0048 0.9952 95.27
22.5 334,333,098 455,954 0.0014 0.9986 94.82
23.5 333,760,208 323,908 0.0010 0.9990 94.69
24.5 332,423,940 970,766 0.0029 0.9971 94.60
25.5 324,908,896 233,412 0.0007 0.9993 94.32
26.5 324,505,734 301,892 0.0009 0.9991 94.25
27.5 319,115,551 829,256 0.0026 0.9974 94.16
28.5 312,475,812 1,328,650 0.0043 0.9957 93.92
29.5 281,152,592 352,015 0.0013 0.9987 93.52
30.5 216,128,387 1,481,698 0.0069 0.9931 93.40
31.5 185,336,237 438,562 0.0024 0.9976 92.76
32.5 172,859,710 312,594 0.0018 0.9982 92.54
33.5 160,573,548 752,275 0.0047 0.9953 92.38
34.5 149,803,049 335,748 0.0022 0.9978 91.94
35.5 140,234,190 353,825 0.0025 0.9975 91.74
36.5 111,927,538 565,531 0.0051 0.9949 91.51
37.5 107,918,983 131,930 0.0012 0.9988 91.04
38.5 102,148,976 487,256 0.0048 0.9952 90.93
S
111-1 37
PACIFICORP
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 96,361,610 303,777 0.0032 0.9968 90.50
40.5 81,120,376 213,004 0.0026 0.9974 90.21
41.5 76,758,887 404,954 0.0053 0.9947 89.98
42.5 72,831,162 226,040 0.0031 0.9969 89.50
43.5 65,983,300 108,402 0.0016 0.9984 89.22
44.5 64,412,171 354,699 0.0055 0.9945 89.08
45.5 60,211,329 1,714,442 0.0285 0.9715 88.59
46.5 55,754,468 223,621 0.0040 0.9960 86.06
47.5 49,920,220 246,252 0.0049 0.9951 85.72
48.5 44,845,086 406,134 0.0091 0.9909 85.30
49.5 39,553,357 732,221 0.0185 0.9815 84.52
50.5 33,804,688 370,705 0.0110 0.9890 82.96
51.5 30,670,109 1,458,506 0.0476 0.9524 82.05
52.5 26,909,924 450,678 0.0167 0.9833 78.15
53.5 23,790,865 970,938 0.0408 0.9592 76.84
54.5 18,276,977 1,574,610 0.0862 0.9138 73.70
55.5 14,876,498 479,097 0.0322 0.9678 67.35
56.5 12,649,683 503,718 0.0398 0.9602 65.18
57.5 9,594,760 738,253 0.0769 0.9231 62.59
58.5 2,868,290 88,068 0.0307 0.9693 57.77
59.5 2,608,305 36,116 0.0138 0.9862 56.00
60.5 2,448,713 70,119 0.0286 0.9714 55.22
61.5 2,089,087 708,128 0.3390 0.6610 53.64
62.5 1,361,435 154,778 0.1137 0.8863 35.46
63.5 1,200,254 17,471 0.0146 0.9854 31.43
64.5 1,372,964 53,761 0.0392 0.9608 30.97
65.5 323,532 58,579 0.1811 0.8189 29.76
66.5 266,436 19,728 0.0740 0.9260 24.37
67.5 269,869 23,171 0.0859 0.9141 22.57
68.5 336,348 158,830 0.4722 0.5278 20.63
69.5 177,608 65,580 0.3692 0.6308 10.89
70.5 114,793 1,736 0.0151 0.9849 6.87
71.5 113,237 11,886 0.1050 0.8950 6.76
72.5 114,302 10,363 0.0907 0.9093 6.05
73.5 103,939 77,706 0.7476 0.2524 5.50
74.5 26,486 11,662 0.4403 0.5597 1.39
75.5 14,824 1,336 0.0901 0.9099 0.78
76.5 16,386 335 0.0204 0.9796 0.71
77.5 16,052 13,576 0.8457 0.1543 0.69
78.5 2,476 102 0.0412 0.9588 0.11
111-1 38
PACIFICORP .
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS POT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 2,374 219 0.0920 0.9080 0.10
80.5 2,843 234 0.0822 0.9178 0.09
81.5 2,609 709 0.2717 0.7283 0.09
82.5 1,900 1,900 1.0000 0.06
83.5
[]
I
111-1 39
PACIFICORP
ACCOUNT 357 UNDERGROUND CONDUIT
ORIGINAL AND SMOOTH SURVIVOR CURVES
-
1
0
z > > a:
U)
I-
0 a: w 0
U 20 40 60 80 100 120
AGE IN YEARS
. .
PACIFICORP .
ACCOUNT 357 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1949-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,207,232 0.0000 1.0000 100.00
0.5 3,207,066 0.0000 1.0000 100.00
1.5 3,207,066 0.0000 1.0000 100.00
2.5 3,155,844 0.0000 1.0000 100.00
3.5 3,153,598 0.0000 1.0000 100.00
4.5 3,149,918 0.0000 1.0000 100.00
5.5 2,342,838 191 0.0001 0.9999 100.00
6.5 2,253,561 0.0000 1.0000 99.99
7.5 2,251,563 0.0000 1.0000 99.99
8.5 2,251,563 0.0000 1.0000 99.99
9.5 2,250,933 0.0000 1.0000 99.99
10.5 1,901,501 0 0.0000 1.0000 99.99
11.5 1,902,633 0.0000 1.0000 99.99
12.5 1,897,178 0.0000 1.0000 99.99
13.5 1,942,112 1,815 0.0009 0.9991 99.99
. 14.5 101,635 0.0000 1.0000 99.90
15.5 101,635 0.0000 1.0000 99.90
16.5 101,635 0.0000 1.0000 99.90
17.5 108,540 6,906 0.0636 0.9364 99.90
18.5 101,635 0.0000 1.0000 93.54
19.5 101,635 0.0000 1.0000 93.54
20.5 101,635 0.0000 1.0000 93.54
21.5 100,228 0.0000 1.0000 93.54
22.5 100,228 0.0000 1.0000 93.54
23.5 100,228 0.0000 1.0000 93.54
24.5 100,228 0.0000 1.0000 93.54
25.5 100,228 0.0000 1.0000 93.54
26.5 100,228 0.0000 1.0000 '93.54
27.5 100,228 0.0000 1.0000 93.54
28.5 100,228 0.0000 1.0000 93.54
29.5 100,228 0.0000 1.0000 93.54
30.5 100,228 0.0000 1.0000 93.54
31.5 100,228 0.0000 1.0000 93.54
32.5 100,228 0.0000 1.0000 93.54
33.5 100,228 0.0000 1.0000 93.54
34.5 83,902 2,207 0.0263 0.9737 93.54
35.5 81,696 0.0000 1.0000 91.08
36.5 81,696 0.0000 1.0000 91.08
37.5 81,696 0.0000 1.0000 91.08
38.5 81,696 0.0000 1.0000 91.08
111-141
PACIFICORP
ACCOUNT 357 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE, CONT.
RETIREMENTS
DURING AGE
INTERVAL
PLACEMENT BAND 1949-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 81,696
40.5 81,696
41.5 81,696
42.5 81,696
43.5 75,325
44.5 57,415
45.5 57,415
46.5 57,415
47.5 47,054
48.5 47,054
49.5 47,054
50.5 47,054
51.5 46,066
52.5 46,066
53.5 46,066
54.5 46,066
55.5 46,066
56.5 44,934
57.5 44,934
58.5
EXPERIENCE BAND 1967-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
0.0000 1.0000 91.08
91.08
.
LI
111-142
. . .
PACIFICORP
ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE' 1964-1011 EXPERIENCE: qTS
1949-2008 PLACEMENTS
U, -
IISM
C)
z > >
U
Ui 0
0 20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1949-2008 EXPERIENCE BAND 1964-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 7,878,024 0.0000 1.0000 100.00
0.5 7,442,746 0.0000 1.0000 100.00
1.5 7,442,746 0.0000 1.0000 100.00
2.5 7,442,746 0.0000 1.0000 100.00
3.5 7,467,903 0.0000 1.0000 100.00
4.5 7,377,049 0.0000 1.0000 100.00
5.5 4,255,426 0.0000 1.0000 100.00
6.5 4,099,158 60,838 0.0148 0.9852 100.00
7.5 4,038,320 0.0000 1.0000 98.52
8.5 4,075,707 3,620 0.0009 0.9991 98.52
9.5 4,072,086 0.0000 1.0000 98.43
10.5 2,904,481 0.0000 1.0000 98.43
11.5 2,416,753 5,601 0.0023 0.9977 98.43
12.5 2,385,588 0.0000 1.0000 98.20
13.5 2,385,588 616 0.0003 0.9997 98.20
14.5 1,209,499 0.0000 1.0000 98.17
15.5 1,209,499 0.0000 1.0000 98.17
16.5 1,155,210 14,631 0.0127 0.9873 98.17
17.5 1,140,579 4,646 0.0041 0.9959 96.93
18.5 1,135,933 0.0000 1.0000 96.54
19.5 1,129,812 0.0000 1.0000 96.54
20.5 1,129,812 0.0000 1.0000 96.54
21.5 1,087,552 0.0000 1.0000 96.54
22.5 1,087,552 0.0000 1.0000 96.54
23.5 1,087,552 0.0000 1.0000 96.54
24.5 1,087,552 0.0000 1.0000 96.54
25.5 1,087,552 0.0000 1.0000 96.54
26.5 1,087,552 0.0000 1.0000 96.54
27.5 1,087,552 0.0000 1.0000 96.54
28.5 1,087,552 0.0000 1.0000 96.54
29.5 1,087,552 0.0000 1.0000 96.54
30.5 775,628 0.0000 1.0000 96.54
31.5 775,628 0.0000 1.0000 96.54
32.5 775,628 0.0000 1.0000 96.54
33.5 775,628 0.0000 1.0000 96.54
34.5 606,581 0.0000 1.0000 96.54
35.5 606,581 0.0000 1.0000 96.54
36.5 606,581 0.0000 1.0000 96.54
37.5 606,581 0.0000 1.0000 96.54
38.5 606,581 0.0000 1.0000 96.54
III5!
. PACIFICORP
ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1949-2008 EXPERIENCE BAND 1964-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 463,480 0.0000 1.0000 96.54
40.5 463,480 0.0000 1.0000 96.54
41.5 463,480 0.0000 1.0000 96.54
42.5 463,480 0.0000 1.0000 96.54
43.5 463,480 0.0000 1.0000 96.54
44.5 417,428 0.0000 1.0000 96.54
45.5 417,428 0.0000 1.0000 96.54
46.5 417,428 0.0000 1.0000 96.54
47.5 104,887 0.0000 1.0000 96.54
48.5 104,887 0.0000 1.0000 96.54
49.5 104,887 0.0000 1.0000 96.54
50.5 104,887 0.0000 1.0000 96.54
51.5 49,887 0.0000 1.0000 96.54
52.5 49,887 0.0000 1.0000 96.54
53.5 49,887 0.0000 1.0000 96.54
. 54.5 49,887 0.0000 1.0000 96.54
55.5 49,887 0.0000 1.0000 96.54
56.5 21,721 0.0000 1.0000 96.54
57.5 21,721 0.0000 1.0000 96.54
58.5 96.54
r
111-145
PACIFICORP
ACCOUNT 359 ROADS AND TRAILS
ORIGINAL AND SMOOTH SURVIVOR CURVES
-
C)
z > > a:
U)
z w 0 a: Ui a-
U 20 40 60 80 100 120
AGE IN YEARS
. . .
PACIFICORP .
ACCOUNT 359 ROADS AND TRAILS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1920-2011 EXPERIENCE BAND 1959-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 11,497,372 0.0000 1.0000 100.00
0.5 11,489,107 0.0000 1.0000 100.00
1.5 11,468,009 426 0.0000 1.0000 100.00
2.5 11,366,306 0.0000 1.0000 100.00
3.5 11,360,906 0.0000 1.0000 100.00
4.5 11,361,111 0.0000 1.0000 100.00
5.5 11,306,931 0.0000 1.0000 100.00
6.5 11,238,027 0.0000 1.0000 100.00
7.5 11,207,354 73 0.0000 1.0000 100.00
8.5 11,185,805 687 0.0001 0.9999 100.00
9.5 11,089,744 0.0000 1.0000 99.99
10.5 10,803,761 0.0000 1.0000 99.99
11.5 10,795,511 0.0000 1.0000 99.99
12.5 10,832,315 0.0000 1.0000 99.99
.
13.5 10,822,257 0.0000 1.0000 99.99
14.5 10,769,719 0.0000 1.0000 99.99
15.5 10,769,719 22 0.0000 1.0000 99.99
16.5 10,747,773 0.0000 1.0000 99.99
17.5 8,522,852 0.0000 1.0000 99.99
18.5 3,663,990 0.0000 1.0000 99.99
19.5 2,326,748 34 0.0000 1.0000 99.99
20.5 2,326,908 298 0.0001 0.9999 99.99
21.5 2,326,974 331 0.0001 0.9999 99.98
22.5 2,326,643 120 0.0001 0.9999 99.96
23.5 2,327,960 300 0.0001 0.9999 99.96
24.5 2,018,004 372 0.0002 0.9998 99.94
25.5 1,952,919 235 0.0001 0.9999 99.92
26.5 1,920,785 102 0.0001 0.9999 99.91
27.5 1,871,878 0.0000 1.0000 99.91
28.5 1,757,833 0.0000 1.0000 99.91
29.5 1,757,833 168 0.0001 0.9999 99.91
30.5 266,612 727 0.0027 0.9973 99.90
31.5 265,885 0.0000 1.0000 99.62
32.5 255,351 0.0000 1.0000 99.62
33.5 255,351 0.0000 1.0000 99.62
34.5 255,476 0.0000 1.0000 99.62
35.5 255,476 769 0.0030 0.9970 99.62
36.5 254,707 0.0000 1.0000 99.33
37.5 254,707 0.0000 1.0000 99.33
38.5 254,977 274 0.0011 0.9989 99.33
fl
111-147
PACIFICORP
ACCOUNT 359 ROADS AND TRAILS
ORIGINAL LIFE TABLE, CONT.
I
PLACEMENT BAND 1920-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL

39.5 254,703

40.5 254,703

41.5 254,339

42.5 254,339

43.5 245,772

44.5 245,172

45.5 244,051

46.5 222,354

47.5 214,960

48.5 194,776

49.5 158,342

50.5 156,103

51.5 149,777

52.5 145,643

53.5 144,606

54.5 138,982

55.5 137,086

56.5 133,172

57.5 129,366

58.5 89,911

59.5 81,363

60.5 77,314

61.5 66,099

62.5 64,881

63.5 63,916

64.5 63,916

65.5 6,116

66.5 6,007

67.5 5,742

68.5 5,742

69.5 3,932

70.5 3,932

71.5 1,562

72.5 1,305

73.5 1,305

74.5 1,305

75.5 1,305

76.5 125

77.5 125

78.5 125
EXPERIENCE BAND 1959-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
0.0000 1.0000 99.22
364 0.0014 0.9986 99.22
0.0000 1.0000 99.08
652 0.0026 0.9974 99.08
601 0.0024 0.9976 98.82
1,120 0.0046 0.9954 98.58
1,515 0.0062 0.9938 98.13
1,542 0.0069 0.9931 97.52
1,380 0.0064 0.9936 96.85
939 0.0048 0.9952 96.22
618 0.0039 0.9961 95.76
240 0.0015 0.9985 95.39
840 0.0056 0.9944 95.24
800 0.0055 0.9945 94.70
4,071 0.0281 0.9719 94.18
0.0000 1.0000 91.53
0.0000 1.0000 91.53
535 0.0040 0.9960 91.53
0.0000 1.0000 91.17
637 0.0071 0.9929 91.17
1,438 0.0177 0.9823 90.52
2,657 0.0344 0.9656 88.92
0.0000 1.0000 85.86
965 0.0149 0.9851 85.86
0.0000 1.0000 84.59
0.0000 1.0000 84.59
109 0.0178 0.9822 84.59
265 0.0441 0.9559 83.08
0.0000 1.0000 79.41
193 0.0337 0.9663 79.41
0.0000 1.0000 76.74
0.0000 1.0000 76.74
257 0.1645 0.8355 76.74
0.0000 1.0000 64.12
0.0000 1.0000 64.12
0.0000 1.0000 64.12
0.0000 1.0000 64.12
0.0000 1.0000 64.12
0.0000 1.0000 64.12
0.0000 1.0000 64.12
I
II i51i
PACIFICORP
S ACCOUNT 359 ROADS AND TRAILS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1920-2011 EXPERIENCE BAND 1959-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 125 0.0000 1.0000 64.12
80.5 125 0.0000 1.0000 64.12
81.5 125 0.0000 1.0000 64.12
82.5 125 125 1.0000 64.12
83.5
I
.
111-149
[I
.
C
111-150
DISTRIBUTION AND GENERAL PLANT
.
0
~j
111-151
OREGON PROPERTY
.
.
0
. .
PACIFICORP
OREGON PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
• 1971-2011 EXPERIENCE:
ORIGINAL CURVE 1924-2011 PLACEMENTS
-
(31 1\) z > >
U)
I— z w C) cc w 0

I1
(SIW.1.1
to
0
0 20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
OREGON PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1924-2011 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,088,267 0.0000 1.0000 100.00
0.5 2,982,377 0.0000 1.0000 100.00
1.5 2,847,530 0.0000 1.0000 100.00
2.5 2,498,334 0.0000 1.0000 100.00
3.5 2,586,924 0.0000 1.0000 100.00
4.5 2,714,289 0.0000 1.0000 100.00
5.5 2,822,909 0.0000 1.0000 100.00
6.5 2,896,740 0.0000 1.0000 100.00
7.5 2,931,930 724 0.0002 0.9998 100.00
8.5 2,967,701 413 0.0001 0.9999 99.98
9.5 2,994,913 1,282 0.0004 0.9996 99.96
10.5 3,011,956 580 0.0002 0.9998 99.92
11.5 3,019,372 401 0.0001 0.9999 99.90
12.5 3,039,419 1,700 0.0006 0.9994 99.89
13.5 3,030,731 2,251 0.0007 0.9993 99.83
14.5 3,052,616 2,882 0.0009 0.9991 99.76
15.5 3,062,190 2,484 0.0008 0.9992 99.66
16.5 3,127,689 1,297 0.0004 0.9996 99.58
17.5 3,164,180 1,804 0.0006 0.9994 99.54
18.5 3,172,360 3,882 0.0012 0.9988 99.48
19.5 3,166,094 3,420 0.0011 0.9989 99.36
20.5 3,162,968 3,770 0.0012 0.9988 99.25
21.5 3,178,778 1,431 0.0005 0.9995 99.14
22.5 3,120,153 0.0000 1.0000 99.09
23.5 3,097,044 104 0.0000 1.0000 99.09
24.5 3,139,192 4,935 0.0016 0.9984 99.09
25.5 2,454,749 4,419 0.0018 0.9982 98.93
26.5 2,911,865 17,350 0.0060 0.9940 98.75
27.5 2,894,514 21,559 0.0074 0.9926 98.17
28.5 2,835,730 24,597 0.0087 0.9913 97.43
29.5 2,747,602 24,970 0.0091 0.9909 96.59
30.5 2,666,711 33,131 0.0124 0.9876 95.71
31.5 2,593,374 25,137 0.0097 0.9903 94.52
32.5 2,521,684 18,926 0.0075 0.9925 93.61
33.5 2,452,041 18,149 0.0074 0.9926 92.90
34.5 2,387,217 22,327 0.0094 0.9906 92.22
35.5 2,309,729 21,423 0.0093 0.9907 91.35
36.5 2,139,883 20,474 0.0096 0.9904 90.51
37.5 1,954,568 21,047 0.0108 0.9892 89.64
38.5 1,781,471 82,327 0.0462 0.9538 88.67
.
.
111-1 53
PACIFICORP
OREGON PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1924-2011 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,566,252 19,035 0.0122 0.9878 84.58
40.5 1,457,684 11,067 0.0076 0.9924 83.55
41.5 1,383,925 20,336 0.0147 0.9853 82.91
42.5 1,322,207 14,234 0.0108 0.9892 81.70
43.5 1,196,303 33,838 0.0283 0.9717 80.82
44.5 1,026,191 25,905 0.0252 0.9748 78.53
45.5 874,053 13,527 0.0155 0.9845 76.55
46.5 767,850 23,832 0.0310 0.9690 75.36
47.5 673,495 13,132 0.0195 0.9805 73.02
48.5 627,558 2,368 0.0038 0.9962 71.60
49.5 591,821 2,871 0.0049 0.9951 71.33
50.5 563,980 2,500 0.0044 0.9956 70.98
51.5 547,009 4,104 0.0075 0.9925 70.67
52.5 508,540 3,127 0.0061 0.9939 70.14 S 53.5 487,837 4,288 0.0088 0.9912 69.71
54.5 446,964 0.0000 1.0000 69.10
55.5 407,918 275 0.0007 0.9993 69.10
56.5 386,347 437 0.0011 0.9989 69.05
57.5 278,379 70 0.0003 0.9997 68.97
58.5 228,459 900 0.0039 0.9961 68.95
59.5 206,749 213 0.0010 0.9990 68.68
60.5 194,818 486 0.0025 0.9975 68.61
61.5 182,276 0.0000 1.0000 68.44
62.5 156,381 0.0000 1.0000 68.44
63.5 139,302 0.0000 1.0000 68.44
64.5 115,257 0.0000 1.0000 68.44
65.5 12,862 0.0000 1.0000 68.44
66.5 12,862 0.0000 1.0000 68.44
67.5 12,862 0.0000 1.0000 68.44
68.5 12,862 0.0000 1.0000 68.44
69.5 12,862 0.0000 1.0000 68.44
70.5 12,862 0.0000 1.0000 68.44
71.5 12,862 0.0000 1.0000 68.44
72.5 12,862 0.0000 1.0000 68.44
73.5 12,862 0.0000 1.0000 68.44
74.5 12,862 0.0000 1.0000 68.44
75.5 12,862 12,862 1.0000 68.44
76.5
111-154
-
01 01
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
loo..
ORIGINAL CURVE'1 EXPERIENCE:
1912-2011 PLACEMENTS
A 1982-2011 EXPERIENCE

90 1913-2011 PLACEMENTS
30
\ $11 IOWA
60

0 20 40 60 80 100 12
AGE IN YEARS
LI

9

0
I
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1912-2011 EXPERIENCE BAND 1938-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO PATIO INTERVAL
0.0 22,047,580 1,111 0.0001 0.9999 100.00
0.5 20,943,016 27,897 0.0013 0.9987 99.99
1.5 19,843,279 2,920 0.0001 0.9999 99.86
2.5 17,127,493 18,663 0.0011 0.9989 99.85
3.5 15,759,927 24,554 0.0016 0.9984 99.74
4.5 14,479,594 31,692 0.0022 0.9978 99.58
5.5 13,172,563 31,708 0.0024 0.9976 99.36
6.5 11,796,724 12,835 0.0011 0.9989 99.13
7.5 11,704,529 35,166 0.0030 0.9970 99.02
8.5 11,606,254 40,685 0.0035 0.9965 98.72
9.5 11,503,912 35,799 0.0031 0.9969 98.37
10.5 11,421,877 65,021 0.0057 0.9943 98.07
11.5 11,176,476 11,458 0.0010 0.9990 97.51
.
12.5 11,080,506 130,338 0.0118 0.9882 97.41
13.5 10,605,633 11,869 0.0011 0.9989 96.26
14.5 10,316,466 50,386 0.0049 0.9951 96.16
15.5 10,141,083 22,472 0.0022 0.9978 95.69
16.5 8,793,444 25,349 0.0029 0.9971 95.47
17.5 6,329,842 19,067 0.0030 0.9970 95.20
18.5 5,298,372 49,404 0.0093 0.9907 94.91
19.5 3,743,389 20,214 0.0054 0.9946 94.03
20.5 3,485,633 28,614 0.0082 0.9918 93.52
21.5 2,865,660 16,980 0.0059 0.9941 92.75
22.5 2,738,179 47,974 0.0175 0.9825 92.20
23.5 2,480,251 18,438 0.0074 0.9926 90.59
24.5 2,385,066 11,108 0.0047 0.9953 89.91
25.5 2,134,335 10,788 0.0051 0.9949 89.50
26.5 2,045,206 25,370 0.0124 0.9876 89.04
27.5 2,001,664 8,600 0.0043 0.9957 87.94
28.5 1,975,831 10,095 0.0051 0.9949 87.56
29.5 1,936,144 6,514 0.0034 0.9966 87.11
30.5 1,826,679 7,952 0.0044 0.9956 86.82
31.5 1,685,935 13,330 0.0079 0.9921 86.44
32.5 1,613,889 5,847 0.0036 0.9964 85.76
33.5 1,548,006 23,968 0.0155 0.9845 85.45
34.5 1,408,427 5,389 0.0038 0.9962 84.12
35.5 1,316,211 10,500 0.0080 0.9920 83.80
36.5 1,226,970 11,721 0.0096 0.9904 83.13
37.5 1,088,797 23,176 0.0213 0.9787 82.34
38.5 1,045,674 3,625 0.0035 0.9965 80.59
I
111-1 56
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1912-2011 EXPERIENCE BAND 1938-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 989,608 4,482 0.0045 0.9955 80.31
40.5 972,350 23,026 0.0237 0.9763 79.94
41.5 916,877 20,974 0.0229 0.9771 78.05
42.5 830,868 2,511 0.0030 0.9970 76.27
43.5 778,613 3,771 0.0048 0.9952 76.04
44.5 735,781 11,130 0.0151 0.9849 75.67
45.5 654,380 8,988 0.0137 0.9863 74.52
46.5 604,782 4,942 0.0082 0.9918 73.50
47.5 528,616 3,438 0.0065 0.9935 72.90
48.5 498,806 5,031 0.0101 0.9899 72.42
49.5 457,054 3,181 0.0070 0.9930 71.69
50.5 437,230 570 0.0013 0.9987 71.19
51.5 412,037 271 0.0007 0.9993 71.10
52.5 386,492 7,724 0.0200 0.9800 71.06
53.5 335,369 13,978 0.0417 0.9583 69.64
54.5 274,002 5,814 0.0212 0.9788 66.73
55.5 239,449 4,366 0.0182 0.9818 65.32
56.5 197,753 5,079 0.0257 0.9743 64.13
57.5 179,451 0.0000 1.0000 62.48
58.5 157,230 403 0.0026 0.9974 62.48
59.5 148,114 1,370 0.0092 0.9908 62.32
60.5 114,019 0.0000 1.0000 61.74
61.5 103,502 0.0000 1.0000 61.74
62.5 92,249 18,660 0.2023 0.7977 61.74
63.5 73,588 364 0.0050 0.9950 49.25
64.5 65,630 586 0.0089 0.9911 49.01
65.5 64,725 719 0.0111 0.9889 48.57
66.5 64,007 0.0000 1.0000 48.03
67.5 63,983 0.0000 1.0000 48.03
68.5 63,983 252 0.0039 0.9961 48.03
69.5 62,253 0.0000 1.0000 47.84
70.5 60,618 0.0000 1.0000 47.84
71.5 59,543 238 0.0040 0.9960 47.84
72.5 59,305 0.0000 1.0000 47.65
73.5 59,227 19,891 0.3358 0.6642 47.65
74.5 39,211 0.0000 1.0000 31.65
75.5 39,135 3,454 0.0883 0.9117 31.65
76.5 35,681 0.0000 1.0000 28.86
77.5 35,052 0.0000 1.0000 28.86
78.5 35,052 0.0000 1.0000 28.86
.
[11
111-157
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1912-2011 EXPERIENCE BAND 1938-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO PATIO INTERVAL
79.5 33,505 0.0000 1.0000 28.86
80.5 33,505 0.0000 1.0000 28.86
81.5 28,264 288 0.0102 0.9898 28.86
82.5 27,209 0.0000 1.0000 28.56
83.5 27,150 0.0000 1.0000 28.56
84.5 27,150 244 0.0090 0.9910 28.56
85.5 26,906 0.0000 1.0000 28.30
86.5 26,906 0.0000 1.0000 28.30
87.5 26,906 0.0000 1.0000 28.30
88.5 26,906 0.0000 1.0000 28.30
89.5 26,906 0.0000 1.0000 28.30
90.5 26,906 0.0000 1.0000 28.30
91.5 26,906 0.0000 1.0000 28.30
.
92.5 26,906 0.0000 1.0000 28.30
93.5 26,906 26,906 1.0000 28.30
94.5
.
111-1 58
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1913-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 19,936,232 1,020 0.0001 0.9999 100.00
0.5 18,953,777 1,676 0.0001 0.9999 99.99
1.5 18,052,986 2,084 0.0001 0.9999 99.99
2.5 15,396,540 12,111 0.0008 0.9992 99.97
3.5 14,095,318 15,180 0.0011 0.9989 99.90
4.5 12,947,324 28,853 0.0022 0.9978 99.79
5.5 11,738,252 24,976 0.0021 0.9979 99.57
6.5 10,442,614 4,234 0.0004 0.9996 99.35
7.5 10,482,747 33,956 0.0032 0.9968 99.31
8.5 10,370,964 32,824 0.0032 0.9968 98.99
9.5 10,330,655 30,229 0.0029 0.9971 98.68
10.5 10,274,616 63,191 0.0062 0.9938 98.39
11.5 10,051,640 9,206 0.0009 0.9991 97.78
12.5 10,024,624 129,715 0.0129 0.9871 97.70
13.5 9,609,763 9,253 0.0010 0.9990 96.43
14.5 9,365,748 45,832 0.0049 0.9951 96.34
15.5 9,264,912 19,308 0.0021 0.9979 95.87
16.5 7,965,471 23,701 0.0030 0.9970 95.67
17.5 5,590,346 17,122 0.0031 0.9969 95.38
18.5 4,590,216 49,236 0.0107 0.9893 95.09
19.5 3,076,960 15,192 0.0049 0.9951 94.07
20.5 2,852,091 26,756 0.0094 0.9906 93.61
21.5 2,267,221 14,458 0.0064 0.9936 92.73
22.5 2,187,099 46,345 0.0212 0.9788 92.14
23.5 1,994,609 14,055 0.0070 0.9930 90.18
24.5 1,935,461 8,583 0.0044 0.9956 89.55
25.5 1,736,073 2,225 0.0013 0.9987 89.15
26.5 1,702,399 19,257 0.0113 0.9887 89.04
27.5 1,693,126 7,318 0.0043 0.9957 88.03
28.5 1,697,200 7,224 0.0043 0.9957 87.65
29.5 1,677,617 4,619 0.0028 0.9972 87.28
30.5 1,614,066 6,499 0.0040 0.9960 87.04
31.5 1,505,244 11,098 0.0074 0.9926 86.69
32.5 1,448,661 4,348 0.0030 0.9970 86.05
33.5 1,394,437 21,443 0.0154 0.9846 85.79
34.5 1,271,837 3,372 0.0027 0.9973 84.47
35.5 1,183,233 9,765 0.0083 0.9917 84.25
36.5 1,094,727 8,386 0.0077 0.9923 83.55
37.5 960,009 21,078 0.0220 0.9780 82.91
38.5 918,983 2,606 0.0028 0.9972 81.09
111-159
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1913-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 866,040 2,473 0.0029 0.9971 80.86
40.5 855,708 15,362 0.0180 0.9820 80.63
41.5 811,813 20,155 0.0248 0.9752 79.18
42.5 727,352 1,074 0.0015 0.9985 77.22
43.5 676,981 3,771 0.0056 0.9944 77.10
44.5 634,275 11,130 0.0175 0.9825 76.67
45.5 552,956 7,772 0.0141 0.9859 75.33
46.5 504,787 4,942 0.0098 0.9902 74.27
47.5 429,250 3,373 0.0079 0.9921 73.54
48.5 399,504 4,929 0.0123 0.9877 72.96
49.5 359,402 3,093 0.0086 0.9914 72.06
50.5 358,397 433 0.0012 0.9988 71.44
51.5 338,661 193 0.0006 0.9994 71.36
.
52.5 350,293 7,724 0.0221 0.9779 71.32
53.5 299,709 13,978 0.0466 0.9534 69.74
54.5 241,633 5,814 0.0241 0.9759 66.49
55.5 211,793 4,366 0.0206 0.9794 64.89
56.5 170,385 5,079 0.0298 0.9702 63.55
57.5 152,083 0.0000 1.0000 61.66
58.5 129,862 403 0.0031 0.9969 61.66
59.5 121,208 1,370 0.0113 0.9887 61.47
60.5 87,113 0.0000 1.0000 60.77
61.5 76,596 0.0000 1.0000 60.77
62.5 65,342 18,660 0.2856 0.7144 60.77
63.5 46,682 364 0.0078 0.9922 43.42
64.5 38,724 586 0.0151 0.9849 43.08
65.5 37,819 719 0.0190 0.9810 42.43
66.5 37,100 0.0000 1.0000 41.62
67.5 37,077 0.0000 1.0000 41.62
68.5 63,983 252 0.0039 0.9961 41.62
69.5 62,253 0.0000 1.0000 41.46
70.5 60,618 0.0000 1.0000 41.46
71.5 59,543 238 0.0040 0.9960 41.46
72.5 59,305 0.0000 1.0000 41.29
73.5 59,227 19,891 0.3358 0.6642 41.29
74.5 39,211 0.0000 1.0000 27.42
75.5 39,135 3,454 0.0883 0.9117 27.42
76.5 35,681 0.0000 1.0000 25.00
77.5 35,052 0.0000 1.0000 25.00
78.5 35,052 0.0000 1.0000 25.00
111-160
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1913-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 33,505 0.0000 1.0000 25.00
80.5 33,505 0.0000 1.0000 25.00
81.5 28,264 288 0.0102 0.9898 25.00
82.5 27,209 0.0000 1.0000 24.75
83.5 27,150 0.0000 1.0000 24.75
84.5 27,150 244 0.0090 0.9910 24.75
85.5 26,906 0.0000 1.0000 24.53
86.5 26,906 0.0000 1.0000 24.53
87.5 26,906 0.0000 1.0000 24.53
88.5 26,906 0.0000 1.0000 24.53
89.5 26,906 0.0000 1.0000 24.53
90.5 26,906 0.0000 1.0000 24.53
91.5 26,906 0.0000 1.0000 24.53
92.5 26,906 0.0000 1.0000 24.53
93.5 26,906 26,906 1.0000 24.53
94.5
111-161
. .
PACIFICORP
OREGON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
- 0 C) z
>
(0
z w
Lu a-
PACIFICORP
OREGON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1904-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO PATIO INTERVAL
0.0 254,219,814 467,594 0.0018 0.9982 100.00
0.5 241,609,032 1,649,376 0.0068 0.9932 99.82
1.5 225,219,997 1,823,184 0.0081 0.9919 99.13
2.5 212,579,635 1,697,806 0.0080 0.9920 98.33
3.5 203,274,954 1,871,132 0.0092 0.9908 97.55
4.5 195,649,363 1,590,122 0.0081 0.9919 96.65
5.5 184,358,509 1,463,582 0.0079 0.9921 95.86
6.5 174,798,859 1,620,753 0.0093 0.9907 95.10
7.5 171,155,519 1,739,920 0.0102 0.9898 94.22
8.5 166,385,518 1,357,618 0.0082 0.9918 93.26
9.5 163,242,823 1,476,424 0.0090 0.9910 92.50
10.5 159,253,851 1,307,558 0.0082 0.9918 91.67
11.5 154,316,428 992,126 0.0064 0.9936 90.91
12.5 149,047,878 1,625,636 0.0109 0.9891 90.33
13.5 141,114,843 1,504,856 0.0107 0.9893 89.34
14.5 134,933,791 1,009,077 0.0075 0.9925 88.39
15.5 129,876,942 1,038,984 0.0080 0.9920 87.73
16.5 118,280,795 757,810 0.0064 0.9936 87.03
17.5 109,872,159 893,799 0.0081 0.9919 86.47
18.5 101,727,061 707,382 0.0070 0.9930 85.77
19.5 86,322,743 780,147 0.0090 0.9910 85.17
20.5 78,146,972 1,470,236 0.0188 0.9812 84.40
21.5 70,838,942 892,445 0.0126 0.9874 82.81
22.5 66,948,601 826,874 0.0124 0.9876 81.77
23.5 64,551,058 1,637,878 0.0254 0.9746 80.76
24.5 62,342,274 1,060,819 0.0170 0.9830 78.71
25.5 60,225,264 472,227 0.0078 0.9922 77.37
26.5 59,450,855 759,876 0.0128 0.9872 76.76
27.5 58,526,757 721,668 0.0123 0.9877 75.78
28.5 57,120,306 553,293 0.0097 0.9903 74.85
29.5 54,166,299 395,410 0.0073 0.9927 74.12
30.5 49,854,598 724,185 0.0145 0.9855 73.58
31.5 44,178,821 461,220 0.0104 0.9896 72.51
32.5 42,508,059 576,403 0.0136 0.9864 71.76
33.5 40,300,430 698,603 0.0173 0.9827 70.78
34.5 36,659,287 581,232 0.0159 0.9841 69.56
35.5 33,690,524 706,666 0.0210 0.9790 68.45
36.5 30,730,339 394,917 0.0129 0.9871 67.02
37.5 28,198,642 614,286 0.0218 0.9782 66.16
38.5 26,228,422 244,401 0.0093 0.9907 64.72
.
.
111-163
PACIFICORP
OREGON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1904-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 24,729,659 271,702 0.0110 0.9890 64.11
40.5 23,928,508 596,962 0.0249 0.9751 63.41
41.5 21,912,108 591,699 0.0270 0.9730 61.83
42.5 19,988,198 282,914 0.0142 0.9858 60.16
43.5 18,220,923 481,215 0.0264 0.9736 59.30
44.5 16,399,319 307,567 0.0188 0.9812 57.74
45.5 15,039,035 242,083 0.0161 0.9839 56.66
46.5 13,827,037 118,427 0.0086 0.9914 55.74
47.5 12,292,606 181,028 0.0147 0.9853 55.27
48.5 11,363,523 119,938 0.0106 0.9894 54.45
49.5 10,479,600 182,813 0.0174 0.9826 53.88
50.5 8,805,679 230,590 0.0262 0.9738 52.94
51.5 7,867,479 161,538 0.0205 0.9795 51.55
.
52.5 6,875,808 103,104 0.0150 0.9850 50.49
53.5 6,065,017 115,489 0.0190 0.9810 49.74
54.5 5,161,788 131,271 0.0254 0.9746 48.79
55.5 4,562,316 107,796 0.0236 0.9764 47.55
56.5 3,778,245 174,656 0.0462 0.9538 46.42
57.5 3,365,891 106,484 0.0316 0.9684 44.28
58.5 2,926,713 61,872 0.0211 0.9789 42.88
59.5 2,502,430 53,931 0.0216 0.9784 41.97
60.5 2,195,236 247,700 0.1128 0.8872 41.07
61.5 1,473,050 41,381 0.0281 0.9719 36.43
62.5 1,039,561 34,679 0.0334 0.9666 35.41
63.5 679,154 5,120 0.0075 0.9925 34.23
64.5 603,524 1,103 0.0018 0.9982 33.97
65.5 560,594 8,594 0.0153 0.9847 33.91
66.5 522,307 19,603 0.0375 0.9625 33.39
67.5 482,496 470 0.0010 0.9990 32.14
68.5 455,499 176 0.0004 0.9996 32.10
69.5 419,036 157 0.0004 0.9996 32.09
70.5 409,594 4,441 0.0108 0.9892 32.08
71.5 380,602 16,368 0.0430 0.9570 31.73
72.5 358,920 74,906 0.2087 0.7913 30.37
73.5 278,025 5,815 0.0209 0.9791 24.03
74.5 266,551 15,758 0.0591 0.9409 23.53
75.5 250,794 50,694 0.2021 0.7979 22.14
76.5 200,099 5,752 0.0287 0.9713 17.66
77.5 185,614 1,690 0.0091 0.9909 17.15
78.5 183,924 22,780 0.1239 0.8761 17.00
111-1 64
PACIFICORP
OREGON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1904-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 161,144 62 0.0004 0.9996 14.89
80.5 155,353 902 0.0058 0.9942 14.89
81.5 134,944 327 0.0024 0.9976 14.80
82.5 120,358 29 0.0002 0.9998 14.76
83.5 110,679 5,625 0.0508 0.9492 14.76
84.5 105,054 9,593 0.0913 0.9087 14.01
85.5 52,017 0.0000 1.0000 12.73
86.5 39,296 119 0.0030 0.9970 12.73
87.5 39,177 14 0.0004 0.9996 12.69
88.5 21,907 0.0000 1.0000 12.69
89.5 8,142 2,625 0.3224 0.6776 12.69
90.5 5,092 1,733 0.3403 0.6597 8.60
91.5 3,359 0.0000 1.0000 5.67
92.5 3,359 0.0000 1.0000 5.67
93.5 3,359 0.0000 1.0000 5.67
94.5 3,359 0.0000 1.0000 5.67
95.5 3,359 0.0000 1.0000 5.67
96.5 3,359 0.0000 1.0000 5.67
97.5 3,359 642 0.1911 0.8089 5.67
98.5 4.59
.
111-1 65
.

. .
PACIFICORP
OREGON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
L 1W 19822011 EXPERIENCE:1
ORIGINAL CURVE 19592011 PLACEMENTS
19912011 EXPERIENCE:
1959-2011 PLACEMENTS
ml
0 z > > a:
(I)
I- z Ui 0 a: Ui 0

LA.
A
0 Jo J0 Jo 1 1
AGE IN YEARS
-
PACIFICORP
OREGON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1959-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,531,253 0.0000 1.0000 100.00
0.5 3,521,235 0.0000 1.0000 100.00
1.5 3,408,020 0.0000 1.0000 100.00
2.5 3,360,591 0.0000 1.0000 100.00
3.5 3,338,653 20,066 0.0060 0.9940 100.00
4.5 3,214,512 16,458 0.0051 0.9949 99.40
5.5 3,197,886 57,391 0.0179 0.9821 98.89
6.5 3,033,470 11,193 0.0037 0.9963 97.12
7.5 3,023,681 72,566 0.0240 0.9760 96.76
8.5 2,885,995 30,921 0.0107 0.9893 94.43
9.5 2,857,202 26,270 0.0092 0.9908 93.42
10.5 2,807,417 43,635 0.0155 0.9845 92.56
11.5 2,800,546 39,980 0.0143 0.9857 91.13
12.5 2,683,671 9,885 0.0037 0.9963 89.82
13.5 2,319,144 49,876 0.0215 0.9785 89.49
14.5 2,105,285 15,278 0.0073 0.9927 87.57
15.5 1,987,207 44,784 0.0225 0.9775 86.93
16.5 1,826,851 6,850 0.0037 0.9963 84.97
17.5 1,697,725 1,172 0.0007 0.9993 84.66
18.5 1,452,942 15,182 0.0104 0.9896 84.60
19.5 1,096,891 40,586 0.0370 0.9630 83.71
20.5 671,927 13,872 0.0206 0.9794 80.62
21.5 642,190 0.0000 1.0000 78.95
22.5 412,048 22,270 0.0540 0.9460 78.95
23.5 107,406 6,002 0.0559 0.9441 74.68
24.5 94,453 12,313 0.1304 0.8696 70.51
25.5 74,296 1,700 0.0229 0.9771 61.32
26.5 72,596 10,011 0.1379 0.8621 59.92
27.5 55,480 178 0.0032 0.9968 51.65
28.5 55,302 4,952 0.0896 0.9104 51.49
29.5 50,350 1,536 0.0305 0.9695 46.88
30.5 48,813 0.0000 1.0000 45.45
31.5 42,425 1,920 0.0453 0.9547 45.45
32.5 40,145 771 0.0192 0.9808 43.39
33.5 35,207 328 0.0093 0.9907 42.56
34.5 34,879 0.0000 1.0000 42.16
35.5 28,029 374 0.0133 0.9867 42.16
36.5 26,376 0.0000 1.0000 41.60
37.5 26,376 0.0000 1.0000 41.60
38.5 25,548 0.0000 1.0000 41.60
.
.
.
111-1 67
PACIFICORP
OREGON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1959-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 24,661 0.0000 1.0000 41.60
40.5 24,661 0.0000 1.0000 41.60
41.5 7,619 0.0000 1.0000 41.60
42.5 979 0.0000 1.0000 41.60
43.5 979 0.0000 1.0000 41.60
44.5 979 0.0000 1.0000 41.60
45.5 328 0.0000 1.0000 41.60
46.5 328 0.0000 1.0000 41.60
47.5 328 0.0000 1.0000 41.60
48.5 328 0.0000 1.0000 41.60
49.5 328 328 1.0000 41.60
50.5
r
Hai
PACIFICORP
OREGON PROPERTY

.
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1959-2011 EXPERIENCE BAND 1991-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 2,677,676 0.0000 1.0000 100.00
0.5 2,693,401 0.0000 1.0000 100.00
1.5 2,835,381 0.0000 1.0000 100.00
2.5 3,115,670 0.0000 1.0000 100.00
3.5 3,179,275 20,066 0.0063 0.9937 100.00
4.5 3,058,422 16,458 0.0054 0.9946 99.37
5.5 3,084,888 57,391 0.0186 0.9814 98.83
6.5 2,931,459 11,193 0.0038 0.9962 97.00
7.5 2,920,266 72,566 0.0248 0.9752 96.63
8.5 2,795,118 30,921 0.0111 0.9889 94.22
9.5 2,764,073 26,270 0.0095 0.9905 93.18
10.5 2,739,128 43,635 0.0159 0.9841 92.30
11.5 2,703,505 39,980 0.0148 0.9852 90.83
12.5 2,580,510 9,885 0.0038 0.9962 89.48
13.5 2,231,731 49,876 0.0223 0.9777 89.14
14.5 2,035,032 15,278 0.0075 0.9925 87.15
15.5 1,918,343 44,784 0.0233 0.9767 86.49
16.5 1,757,513 6,850 0.0039 0.9961 84.47
17.5 1,616,261 1,172 0.0007 0.9993 84.15
18.5 1,373,731 15,182 0.0111 0.9889 84.08
19.5 1,017,680 40,586 0.0399 0.9601 83.15
20.5 626,301 13,872 0.0221 0.9779 79.84
21.5 609,205 0.0000 1.0000 78.07
22.5 378,407 22,270 0.0589 0.9411 78.07
23.5 86,078 6,002 0.0697 0.9303 73.48
24.5 74,959 12,313 0.1643 0.8357 68.35
25.5 56,681 1,700 0.0300 0.9700 57.12
26.5 68,761 10,011 0.1456 0.8544 55.41
27.5 51,645 178 0.0035 0.9965 47.34
28.5 51,467 4,952 0.0962 0.9038 47.18
29.5 49,693 1,536 0.0309 0.9691 42.64
30.5 48,157 0.0000 1.0000 41.32
31.5 42,425 1,920 0.0453 0.9547 41.32
32.5 40,145 771 0.0192 0.9808 39.45
33.5 35,207 328 0.0093 0.9907 38.69
34.5 34,879 0.0000 1.0000 38.33
35.5 28,029 374 0.0133 0.9867 38.33
36.5 26,376 0.0000 1.0000 37.82
37.5 26,376 0.0000 1.0000 37.82
38.5 25,548 0.0000 1.0000 37.82
.
111-1 69
PACIFICORP
OREGON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1959-2011 EXPERIENCE BAND 1991-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 24,661 0.0000 1.0000 37.82
40.5 24,661 0.0000 1.0000 37.82
41.5 7,619 0.0000 1.0000 37.82
42.5 979 0.0000 1.0000 37.82
43.5 979 0.0000 1.0000 37.82
44.5 979 0.0000 1.0000 37.82
45.5 328 0.0000 1.0000 37.82
46.5 328 0.0000 1.0000 37.82
47.5 328 0.0000 1.0000 37.82
48.5 328 0.0000 1.0000 37.82
49.5 328 328 1.0000 37.82
50.5
I
111-1 70
-
—4
PACIFICORP
OREGON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL AND SMOOTH SURVIVOR CURVES
100
ORIGINAL CURVE •1967-2011 EXPERIENCE:
1939-2011 PLACEMENTS

:
1992-2011 EXPERIENCE:
1946-2011 PLACEMENTS

70 ok.
so
-IOWA 55-R 5

0 20 40 60 80 100 12
AGE IN YEARS
.

.
PACIFICORP
OREGON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1939-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 356,907,238 882,594 0.0025 0.9975 100.00
0.5 347,015,690 3,607,751 0.0104 0.9896 99.75
1.5 338,902,086 2,663,917 0.0079 0.9921 98.72
2.5 328,135,782 2,433,797 0.0074 0.9926 97.94
3.5 318,265,315 2,315,850 0.0073 0.9927 97.21
4.5 307,089,237 2,229,461 0.0073 0.9927 96.51
5.5 298,562,403 1,909,098 0.0064 0.9936 95.81
6.5 288,035,450 1,786,831 0.0062 0.9938 95.19
7.5 280,186,999 1,715,052 0.0061 0.9939 94.60
8.5 271,749,637 1,765,626 0.0065 0.9935 94.02
9.5 263,237,854 1,770,347 0.0067 0.9933 93.41
10.5 256,891,190 1,777,451 0.0069 0.9931 92.78
11.5 246,498,676 2,216,347 0.0090 0.9910 92.14
. 12.5
13.5
240,420,845
228,771,034
2,324,578
2,421,910
0.0097
0.0106
0.9903
0.9894
91.31
90.43
14.5 212,522,831 1,815,270 0.0085 0.9915 89.47
15.5 192,428,533 1,405,609 0.0073 0.9927 88.71
16.5 175,450,931 1,375,307 0.0078 0.9922 88.06
17.5 157,050,446 2,717,294 0.0173 0.9827 87.37
18.5 138,056,241 1,452,006 0.0105 0.9895 85.86
19.5 119,653,403 1,329,474 0.0111 0.9889 84.96
20.5 112,340,171 1,458,072 0.0130 0.9870 84.01
21.5 107,311,860 1,529,098 0.0142 0.9858 82.92
22.5 101,361,643 1,165,794 0.0115 0.9885 81.74
23.5 96,071,836 1,356,377 0.0141 0.9859 80.80
24.5 90,956,897 1,315,633 0.0145 0.9855 79.66
25.5 85,918,212 1,248,941 0.0145 0.9855 78.51
26.5 80,864,082 1,601,194 0.0198 0.9802 77.37
27.5 75,942,705 1,512,191 0.0199 0.9801 75.83
28.5 71,299,714 1,234,108 0.0173 0.9827 74.32
29.5 65,877,782 788,949 0.0120 0.9880 73.04
30.5 61,042,873 803,826 0.0132 0.9868 72.16
31.5 55,704,033 725,169 0.0130 0.9870 71.21
32.5 50,758,497 627,190 0.0124 0.9876 70.29
33.5 46,789,561 518,361 0.0111 0.9889 69.42
34.5 43,200,467 544,061 0.0126 0.9874 68.65
35.5 39,963,925 423,231 0.0106 0.9894 67.78
36.5 37,216,809 310,461 0.0083 0.9917 67.07
37.5 34,430,371 635,954 0.0185 0.9815 66.51
38.5 31,221,651 236,217 0.0076 0.9924 65.28
111-172
PACIFICORP
OREGON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
RETIREMENTS
DURING AGE
INTERVAL
215,660
306,441
230,430
344,153
424,881
457,366
513,366
412,531
178,986
274,606
180,931
281,107
185,028
66,894
87,585
114,674
115,017
79,811
29,267
15,747
9,312
7,841
2,047
1,765
920
1,623
PLACEMENT BAND 1939-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 28,025,949
40.5 25,977,210
41.5 24,084,228
42.5 22,222,724
43.5 20,201,748
44.5 18,162,972
45.5 15,735,871
46.5 13,537,614
47.5 11,534,748
48.5 10,119,280
49.5 8,632,622
50.5 7,503,526
51.5 6,245,952
52.5 5,189,373
53.5 4,440,380
54.5 3,684,196
55.5 3,031,877
56.5 2,545,524
57.5 395,682
58.5 284,813
59.5 207,031
60.5 146,782
61.5 111,570
62.5 96,829
63.5 82,686
64.5 71,395
65.5
EXPERIENCE BAND 1967-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0077 0.9923 64.78
0.0118 0.9882 64.29
0.0096 0.9904 63.53
0.0155 0.9845 62.92
0.0210 0.9790 61.94
0.0252 0.9748 60.64
0.0326 0.9674 59.11
0.0305 0.9695 57.19
0.0155 0.9845 55.44
0.0271 0.9729 54.58
0.0210 0.9790 53.10
0.0375 0.9625 51.99
0.0296 0.9704 50.04
0.0129 0.9871 48.56
0.0197 0.9803 47.93
0.0311 0.9689 46.99
0.0379 0.9621 45.53
0.0314 0.9686 43.80
0.0740 0.9260 42.42
0.0553 0.9447 39.29
0.0450 0.9550 37.11
0.0534 0.9466 35.45
0.0183 0.9817 33.55
0.0182 0.9818 32.94
0.0111 0.9889 32.34
0.0227 0.9773 31.98
31.25
111-1 73
PACIFICORP
OREGON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 239,399,004 809,462 0.0034 0.9966 100.00
0.5 240,080,316 1,421,624 0.0059 0.9941 99.66
1.5 234,804,004 1,298,247 0.0055 0.9945 99.07
2.5 228,245,510 1,114,808 0.0049 0.9951 98.52
3.5 222,736,886 983,628 0.0044 0.9956 98.04
4.5 215,576,234 842,700 0.0039 0.9961 97.61
5.5 211,340,728 771,934 0.0037 0.9963 97.23
6.5 204,355,652 686,826 0.0034 0.9966 96.87
7.5 199,810,116 681,292 0.0034 0.9966 96.55
8.5 194,613,623 677,923 0.0035 0.9965 96.22
9.5 190,453,244 713,864 0.0037 0.9963 95.88
10.5 187,556,074 874,831 0.0047 0.9953 95.52
11.5 181,389,446 1,274,368 0.0070 0.9930 95.08
12.5 177,640,773 1,501,691 0.0085 0.9915 94.41 S 13.5 169,992,254 1,545,295 0.0091 0.9909 93.61
14.5 156,821,065 1,248,996 0.0080 0.9920 92.76
15.5 139,945,830 850,555 0.0061 0.9939 92.02
16.5 125,885,173 812,155 0.0065 0.9935 91.46
17.5 110,627,819 921,865 0.0083 0.9917 90.87
18.5 96,161,030 957,915 0.0100 0.9900 90.12
19.5 81,655,043 887,310 0.0109 0.9891 89.22
20.5 72,098,190 619,630 0.0086 0.9914 88.25
21.5 69,896,470 525,388 0.0075 0.9925 87.49
22.5 67,032,512 464,044 0.0069 0.9931 86.83
23.5 64,524,598 503,814 0.0078 0.9922 86.23
24.5 62,299,818 482,285 0.0077 0.9923 85.56
25.5 60,434,472 452,939 0.0075 0.9925 84.90
26.5 58,200,395 458,731 0.0079 0.9921 84.26
27.5 56,334,486 468,478 0.0083 0.9917 83.60
28.5 54,257,848 434,810 0.0080 0.9920 82.90
29.5 51,141,566 377,499 0.0074 0.9926 82.24
30.5 47,899,732 388,079 0.0081 0.9919 81.63
31.5 44,206,374 368,130 0.0083 0.9917 80.97
32.5 40,750,110 324,075 0.0080 0.9920 80.29
33.5 37,985,343 344,267 0.0091 0.9909 79.65
34.5 35,468,908 332,363 0.0094 0.9906 78.93
35.5 33,481,054 319,665 0.0095 0.9905 78.19
36.5 31,456,155 263,755 0.0084 0.9916 77.45
37.5 31,428,920 423,888 0.0135 0.9865 76.80
38.5 28,561,918 208,281 0.0073 0.9927 75.76
111-1 74
PACIFICORP
OREGON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1946-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 25,755,463
40.5 23,915,686
41.5 22,261,824
42.5 20,545,156
43.5 18,619,489
44.5 16,770,613
45.5 15,735,871
46.5 13,537,614
47.5 11,534,748
48.5 10,119,280
49.5 8,632,622
50.5 7,503,526
51.5 6,245,952
52.5 5,189,373
53.5 4,440,380
54.5 3,684,196
55.5 3,031,877
56.5 2,545,524
57.5 395,682
58.5 284,813
59.5 207,031
60.5 146,782
61.5 111,570
62.5 96,829
63.5 82,686
64.5 71,395
65.5
EXPERIENCE BAND 1992-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0064 0.9936 75.21
0.0064 0.9936 74.73
0.0091 0.9909 74.25
0.0154 0.9846 73.58
0.0143 0.9857 72.44
0.0125 0.9875 71.41
0.0326 0.9674 70.51
0.0305 0.9695 68.21
0.0155 0.9845 66.14
0.0271 0.9729 65.11
0.0210 0.9790 63.34
0.0375 0.9625 62.01
0.0296 0.9704 59.69
0.0129 0.9871 57.92
0.0197 0.9803 57.18
0.0311 0.9689 56.05
0.0379 0.9621 54.30
0.0314 0.9686 52.24
0.0740 0.9260 50.61
0.0553 0.9447 46.86
0.0450 0.9550 44.27
0.0534 0.9466 42.28
0.0183 0.9817 40.02
0.0182 0.9818 39.29
0.0111 0.9889 38.57
0.0227 0.9773 38.14
37.28
RETIREMENTS
DURING AGE
INTERVAL
165,224
153,152
201,695
316,040
266,411
209,631
513,366
412,531
178,986
274,606
180,931
281,107
185,028
66,894
87,585
114,674
115,017
79,811
29,267
15,747
9,312
7,841
2,047
1,765
920
1,623
.
111-1 75
. . .
PACIFICORP
OREGON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
—.1 0) z >
(I)
1- z w
cc 0
w 0
AGE IN YEARS
0
PACIFICORP
OREGON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1944-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS POT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 251,757,742 329,422 0.0013 0.9987 100.00
0.5 247,916,658 2,384,931 0.0096 0.9904 99.87
1.5 242,981,650 2,367,759 0.0097 0.9903 98.91
2.5 237,106,950 2,153,221 0.0091 0.9909 97.94
3.5 232,074,787 2,078,241 0.0090 0.9910 97.06
4.5 225,250,248 2,102,640 0.0093 0.9907 96.19
5.5 220,909,933 1,853,373 0.0084 0.9916 95.29
6.5 214,334,373 1,739,043 0.0081 0.9919 94.49
7.5 209,680,293 1,572,572 0.0075 0.9925 93.72
8.5 205,594,659 1,628,437 0.0079 0.9921 93.02
9.5 201,173,215 1,362,982 0.0068 0.9932 92.28
10.5 198,803,660 1,401,619 0.0071 0.9929 91.66
11.5 192,636,195 1,363,270 0.0071 0.9929 91.01
12.5 191,556,043 1,118,050 0.0058 0.9942 90.37
13.5 186,240,178 1,647,605 0.0088 0.9912 89.84
14.5 178,008,471 1,400,464 0.0079 0.9921 89.04
15.5 168,772,911 1,275,002 0.0076 0.9924 88.34
16.5 159,121,315 915,835 0.0058 0.9942 87.68
17.5 147,145,734 847,185 0.0058 0.9942 87.17
18.5 131,210,706 811,942 0.0062 0.9938 86.67
19.5 120,059,197 749,240 0.0062 0.9938 86.13
20.5 110,008,993 757,090 0.0069 0.9931 85.60
21.5 104,940,417 885,727 0.0084 0.9916 85.01
22.5 102,254,900 785,543 0.0077 0.9923 84.29
23.5 97,297,980 888,832 0.0091 0.9909 83.64
24.5 92,269,272 846,254 0.0092 0.9908 82.88
25.5 86,531,471 1,168,929 0.0135 0.9865 82.12
26.5 80,746,592 865,398 0.0107 0.9893 81.01
27.5 75,634,466 861,691 0.0114 0.9886 80.14
28.5 71,369,664 606,106 0.0085 0.9915 79.23
29.5 65,556,228 764,983 0.0117 0.9883 78.55
30.5 59,497,060 721,287 0.0121 0.9879 77.64
31.5 53,144,702 351,633 0.0066 0.9934 76.70
32.5 48,093,818 559,901 0.0116 0.9884 76.19
33.5 43,833,948 571,295 0.0130 0.9870 75.30
34.5 39,592,803 344,307 0.0087 0.9913 74.32
35.5 36,451,298 209,349 0.0057 0.9943 73.67
36.5 33,553,871 178,014 0.0053 0.9947 73.25
37.5 30,752,691 206,976 0.0067 0.9933 72.86
38.5 27,923,209 161,333 0.0058 0.9942 72.37
L
.
.
111-177
PACIFICORP
OREGON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1944-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 24,997,565
40.5 23,283,756
41.5 21,687,719
42.5 20,045,877
43.5 18,434,755
44.5 16,621,184
45.5 14,850,475
46.5 13,080,740
47.5 11,643,336
48.5 10,469,076
49.5 9,467,462
50.5 8,765,034
51.5 7,979,889
52.5 7,309,065
53.5 6,773,258
54.5 6,140,955
55.5 5,445,419
56.5 5,013,878
57.5 1,931,009
58.5 1,579,915
59.5 1,384,653
60.5 1,179,713
61.5 1,001,692
62.5 842,728
63.5 649,531
64.5 541,944
65.5
EXPERIENCE BAND 1967-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0074 0.9926 71.95
0.0077 0.9923 71.42
0.0048 0.9952 70.88
0.0026 0.9974 70.53
0.0095 0.9905 70.35
0.0061 0.9939 69.68
0.0182 0.9818 69.26
0.0157 0.9843 68.00
0.0223 0.9777 66.93
0.0166 0.9834 65.44
0.0109 0.9891 64.35
0.0202 0.9798 63.65
0.0131 0.9869 62.37
0.0064 0.9936 61.55
0.0103 0.9897 61.15
0.0056 0.9944 60.52
0.0076 0.9924 60.18
0.0140 0.9860 59.73
0.0073 0.9927 58.89
0.0070 0.9930 58.46
0.0123 0.9877 58.05
0.0093 0.9907 57.34
0.0035 0.9965 56.81
0.0089 0.9911 56.61
0.0071 0.9929 56.10
0.2426 0.7574 55.71
42.19
RETIREMENTS
DURING AGE
INTERVAL
184,797
178,223
104,281
51,134
175,764
101,546
269, 618
205,575
259,595
174,002
103,438
176,728
104,537
46,961
70,028
34,473
41,281
70,405
14,010
11,025
17,034
10,943
3,523
7,474
4,598
131,457
111-1 78
PACIFICORP
OREGON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL AND SMOOTH SURVIVOR CURVES
(0 z
cc
> >
(1)
z Ui
0 ix Ui a-
0
.
0
PACIFICORP
OREGON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1914-2011 EXPERIENCE BAND 1945-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 88,188,735 39,481 0.0004 0.9996 100.00
0.5 86,336,947 316,688 0.0037 0.9963. 99.96
1.5 84,382,319 255,710 0.0030 0.9970 99.59
2.5 82,686,492 254,291 0.0031 0.9969 99.29
3.5 80,795,446 219,283 0.0027 0.9973 98.98
4.5 77,848,719 238,434 0.0031 0.9969 98.71
5.5 75,548,235 152,676 0.0020 0.9980 98.41
6.5 71,053,104 119,707 0.0017 0.9983 98.21
7.5 68,958,979 133,612 0.0019 0.9981 98.05
8.5 67,267,090 105,786 0.0016 0.9984 97.86
9.5 65,269,898 93,627 0.0014 0.9986 97.70
10.5 62,922,238 92,710 0.0015 0.9985 97.56
11.5 59,008,963 120,271 0.0020 0.9980 97.42
.
12.5 57,240,774 91,368 0.0016 0.9984 97.22
13.5 54,038,791 73,143 0.0014 0.9986 97.06
14.5 50,329,216 69,491 0.0014 0.9986 96.93
15.5 46,192,643 96,618 0.0021 0.9979 96.80
16.5 42,394,532 64,038 0.0015 0.9985 96.60
17.5 34,243,523 67,464 0.0020 0.9980 96.45
18.5 27,392,831 30,406 0.0011 0.9989 96.26
19.5 23,987,421 31,021 0.0013 0.9987 96.15
20.5 19,578,294 32,371 0.0017 0.9983 96.03
21.5 17,888,297 30,793 0.0017 0.9983 95.87
22.5 15,613,819 19,867 0.0013 0.9987 95.71
23.5 14,247,414 29,112 0.0020 0.9980 95.58
24.5 12,822,681 23,696 0.0018 0.9982 95.39
25.5 11,144,027 17,206 0.0015 0.9985 95.21
26.5 9,825,447 20,173 0.0021 0.9979 95.07
27.5 8,699,949 13,439 0.0015 0.9985 94.87
28.5 8,386,744 21,136 0.0025 0.9975 94.72
29.5 7,634,956 22,534 0.0030 0.9970 94.49
30.5 6,792,907 26,301 0.0039 0.9961 94.21
31.5 6,067,789 14,128 0.0023 0.9977 93.84
32.5 5,300,152 13,947 0.0026 0.9974 93.62
33.5 4,748,540 12,470 0.0026 0.9974 93.38
34.5 4,352,347 18,160 0.0042 0.9958 93.13
35.5 4,107,628 19,269 0.0047 0.9953 92.74
36.5 3,880,763 27,888 0.0072 0.9928 92.31
37.5 3,610,467 34,408 0.0095 0.9905 91.64
38.5 3,302,063 20,871 0.0063 0.9937 90.77
II3E
PACIFICORP
OREGON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1914-2011 EXPERIENCE BAND 1945-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 3,020,731 12,918 0.0043 0.9957 90.20
40.5 2,853,092 36,352 0.0127 0.9873 89.81
41.5 2,625,796 17,837 0.0068 0.9932 88.67
42.5 2,481,026 11,294 0.0046 0.9954 88.07
43.5 1,726,227 8,887 0.0051 0.9949 87.66
44.5 1,551,985 9,642 0.0062 0.9938 87.21
45.5 1,271,355 14,095 0.0111 0.9889 86.67
46.5 1,199,703 28,048 0.0234 0.9766 85.71
47.5 1,132,541 4,152 0.0037 0.9963 83.71
48.5 1,091,088 8,447 0.0077 0.9923 83.40
49.5 1,046,748 7,175 0.0069 0.9931 82.75
50.5 1,028,875 1,326 0.0013 0.9987 82.19
51.5 997,459 1,311 0.0013 0.9987 82.08
52.5 984,857 1,424 0.0014 0.9986 81.97
53.5 921,905 3,058 0.0033 0.9967 81.85
54.5 898,867 2,655 0.0030 0.9970 81.58
55.5 882,557 34 0.0000 1.0000 81.34
56.5 881,218 2,287 0.0026 0.9974 81.34
57.5 9,120 4,910 0.5384 0.4616 81.13
58.5 4,210 0.0000 1.0000 37.45
59.5 4,210 0.0000 1.0000 37.45
60.5 4,210 0.0000 1.0000 37.45
61.5 4,210 0.0000 1.0000 37.45
62.5 4,210 4,210 1.0000 37.45
63.5
.
.
111-181
PACIFICORP
OREGON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1942-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 79,600,574 39,423 0.0005 0.9995 100.00
0.5 78,669,149 275,494 0.0035 0.9965 99.95
1.5 77,539,588 234,037 0.0030 0.9970 99.60
2.5 76,712,517 235,536 0.0031 0.9969 99.30'
3.5 75,448,459 204,910 0.0027 0.9973 98.99
4.5 72,961,876 234,650 0.0032 0.9968 98.73
5.5 70,938,816 145,975 0.0021 0.9979 98.41
6.5 66,708,776 108,860 0.0016 0.9984 98.21
7.5 64,920,317 127,745 0.0020 0.9980 98.05
8.5 63,554,372 90,725 0.0014 0.9986 97.85
9.5 61,876,923 83,730 0.0014 0.9986 97.71
10.5 59,713,051 85,399 0.0014 0.9986 97.58
11.5 56,050,547 109,710 0.0020 0.9980 97.44
.
12.5 54,454,364 69,694 0.0013 0.9987 97.25
13.5 52,059,079 68,566 0.0013 0.9987 97.13
14.5 48,586,151 64,561 0.0013 0.9987 97.00
15.5 44,774,564 95,663 0.0021 0.9979 96.87
16.5 41,058,831 63,619 0.0015 0.9985 96.66
17.5 32,971,102 46,372 0.0014 0.9986 96.51
18.5 26,190,705 30,257 0.0012 0.9988 96.38
19.5 22,828,778 30,978 0.0014 0.9986 96.27
20.5 18,436,398 29,616 0.0016 0.9984 96.13
21.5 16,782,542 29,712 0.0018 0.9982 95.98
22.5 14,534,107 19,619 0.0013 0.9987 95.81
23.5 13,238,337 29,112 0.0022 0.9978 95.68
24.5 11,834,511 11,405 0.0010 0.9990 95.47
25.5 10,179,043 15,939 0.0016 0.9984 95.38
26.5 8,863,235 19,908 0.0022 0.9978 95.23
27.5 8,655,108 12,548 0.0014 0.9986 95.02
28.5 8,343,939 19,872 0.0024 0.9976 94.88
29.5 7,594,480 18,035 0.0024 0.9976 94.65
30.5 6,752,386 26,146 0.0039 0.9961 94.43
31.5 6,039,570 12,718 0.0021 0.9979 94.06
32.5 5,273,343 11,947 0.0023 0.9977 93.86
33.5 4,723,731 10,499 0.0022 0.9978 93.65
34.5 4,329,509 18,160 0.0042 0.9958 93.44
35.5 4,084,999 19,257 0.0047 0.9953 93.05
36.5 3,858,146 22,894 0.0059 0.9941 92.61
37.5 3,592,843 32,765 0.0091 0.9909 92.06
38.5 3,286,082 19,744 0.0060 0.9940 91.22
1I5I*
PACIFICORP
OREGON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1942-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 3,006,410 12,536 0.0042 0.9958 90.67
40.5 2,839,153 35,709 0.0126 0.9874 90.30
41.5 2,612,499 17,837 0.0068 0.9932 89.16
42.5 2,467,730 11,294 0.0046 0.9954 88.55
43.5 1,712,930 8,887 0.0052 0.9948 88.15
44.5 1,538,688 9,642 0.0063 0.9937 87.69
45.5 1,258,059 12,775 0.0102 0.9898 87.14
46.5 1,187,727 28,048 0.0236 0.9764 86.26
47.5 1,120,565 3,892 0.0035 0.9965 84.22
48.5 1,079,372 7,644 0.0071 0.9929 83.93
49.5 1,035,835 6,533 0.0063 0.9937 83.33
50.5 1,018,604 1,246 0.0012 0.9988 82.81
51.5 987,268 553 0.0006 0.9994 82.70
52.5 975,424 1,111 0.0011 0.9989 82.66
53.5 912,785 3,058 0.0034 0.9966 82.56
54.5 889,748 2,655 0.0030 0.9970 82.29
55.5 873,438 34 0.0000 1.0000 82.04
56.5 872,098 2,287 0.0026 0.9974 82.04
57.5 81.82
is
151*1
E.
.I.,-
PACIFICORP
OREGON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES

100
ORIGINAL CURVE m 191+2011 PLACEMENTS
1948-2011 EXPERIENCE:

Ilk
__________________ 1982-2011 EXPERIENCE:

90 1931-2011 PLACEMENTS
50

40
IOWA 5f -R2.5

0 20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
OREGON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1914-2011 EXPERIENCE BAND 1948-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 167,128,321 103,840 0.0006 0.9994 100.00
0.5 162,513,776 707,937 0.0044 0.9956 99.94
1.5 158,538,038 329,297 0.0021 0.9979 99.50
2.5 152,956,516 626,779 0.0041 0.9959 99.30
3.5 147,236,631 343,445 0.0023 0.9977 98.89
4.5 139,573,971 413,754 0.0030 0.9970 98.66
5.5 134,465,732 314,456 0.0023 0.9977 98.37
6.5 126,786,852 258,167 0.0020 0.9980 98.14
7.5 121,512,526 590,371 0.0049 0.9951 97.94
8.5 115,424,425 356,515 0.0031 0.9969 97.46
9.5 110,741,206 248,396 0.0022 0.9978 97.16
10.5 106,007,681 237,443 0.0022 0.9978 96.94
11.5 99,011,528 216,974 0.0022 0.9978 96.72
12.5
13.5
93,630,516
85,851,709
303,843
161,240
0.0032
0.0019
0.9968
0.9981
96.51
96.20
14.5 77,773,560 185,237 0.0024 0.9976 96.02
15.5 69,195,576 216,147 0.0031 0.9969 95.79
16.5 62,380,414 128,381 0.0021 0.9979 95.49
17.5 57,578,125 296,696 0.0052 0.9948 95.29
18.5 49,839,464 125,568 0.0025 0.9975 94.80
19.5 45,440,935 182,094 0.0040 0.9960 94.56
20.5 39,244,149 158,336 0.0040 0.9960 94.18
21.5 37,049,478 139,202 0.0038 0.9962 93.80
22.5 34,813,705 94,939 0.0027 0.9973 93.45
23.5 32,586,692 104,601 0.0032 0.9968 93.20
24.5 30,178,166 103,781 0.0034 0.9966 92.90
25.5 27,676,448 100,552 0.0036 0.9964 92.58
26.5 24,796,282 101,125 0.0041 0.9959 92.24
27.5 23,011,331 98,053 0.0043 0.9957 91.87
28.5 22,264,661 115,425 0.0052 0.9948 91.48
29.5 20,649,856 93,816 0.0045 0.9955 91.00
30.5 18,596,013 43,149 0.0023 0.9977 90.59
31.5 16,365,673 62,030 0.0038 0.9962 90.38
32.5 14,146,941 99,165 0.0070 0.9930 90.03
33.5 12,461,752 95,363 0.0077 0.9923 89.40
34.5 11,029,625 75,738 0.0069 0.9931 88.72
35.5 9,999,644 124,400 0.0124 0.9876 88.11
36.5 9,173,595 116,800 0.0127 0.9873 87.01
37.5 8,156,487 91,195 0.0112 0.9888 85.91
38.5 7,119,613 191,886 0.0270 0.9730 84.95
111-1 85
PACIFICORP
OREGON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
S
PLACEMENT BAND 1914-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 6,284,137
40.5 5,714,043
41.5 5,259,125
42.5 4,822,010
43.5 3,655,828
44.5 2,877,596
45.5 2,133,249
46.5 1,850,992
47.5 1,517,303
48.5 1,312,052
49.5 1,140,922
50.5 994,340
51.5 842,145
52.5 675,817
53.5 500,979
54.5 264,370
55.5 187,727
56.5 98,914
57.5 381
58.5 381
59.5 381
60.5 381
61.5 381
62.5 381
63.5 381
64.5 381
65.5
EXPERIENCE BAND 1948-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
107,975 0.0172 0.9828 82.66
101,618 0.0178 0.9822 81.24
57,225 0.0109 0.9891 79.79
43,002 0.0089 0.9911 78.92
23,019 0.0063 0.9937 78.22
40,649 0.0141 0.9859 77.73
42,047 0.0197 0.9803 76.63
38,573 0.0208 0.9792 75.12
26,962 0.0178 0.9822 73.55
16,354 0.0125 0.9875 72.25
18,539 0.0162 0.9838 71.35
20,926 0.0210 0.9790 70.19
19,264 0.0229 0.9771 68.71
25,406 0.0376 0.9624 67.14
28,968 0.0578 0.9422 64.61
47,229 0.1786 0.8214 60.88
16,126 0.0859 0.9141 50.00
43,019 0.4349 0.5651 45.71
0.0000 1.0000 25.83
0.0000 1.0000 25.83
0.0000 1.0000 25.83
0.0000 1.0000 25.83
0.0000 1.0000 25.83
0.0000 1.0000 25.83
0.0000 1.0000 25.83
0.0000 1.0000 25.83
25.83
L
111-186
PACIFICORP
OREGON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1931-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 142,693,270 66,760 0.0005 0.9995 100.00
0.5 140,260,687 619,208 0.0044 0.9956 99.95
1.5 138,780,075 260,673 0.0019 0.9981 99.51
2.5 135,707,839 474,679 0.0035 0.9965 99.33
3.5 132,037,931 287,592 0.0022 0.9978 98.98
4.5 126,035,032 392,033 0.0031 0.9969 98.76
5.5 122,122,684 272,953 0.0022 0.9978 98.45
6.5 115,495,632 240,056 0.0021 0.9979 98.23
7.5 111,327,888 561,947 0.0050 0.9950 98.03
8.5 106,527,741 282,769 0.0027 0.9973 97.54
9.5 102,782,932 218,004 0.0021 0.9979 97.28
10.5 98,694,671 209,666 0.0021 0.9979 97.07
11.5 92,254,415 199,791 0.0022 0.9978 96.86
12.5 87,400,964 277,203 0.0032 0.9968 96.65
13.5 80,929,177 145,939 0.0018 0.9982 96.35
14.5 73,815,266 144,386 0.0020 0.9980 96.17
15.5 66,189,855 197,915 0.0030 0.9970 95.99
16.5 59,744,678 118,171 0.0020 0.9980 95.70
17.5 55,344,980 199,505 0.0036 0.9964 95.51
18.5 47,941,201 115,404 0.0024 0.9976 95.17
19.5 43,779,002 176,015 0.0040 0.9960 94.94
20.5 37,708,948 103,203 0.0027 0.9973 94.55
21.5 35,701,350 123,785 0.0035 0.9965 94.30
22.5 33,649,032 82,303 0.0024 0.9976 93.97
23.5 31,628,909 95,872 0.0030 0.9970 93.74
24.5 29,498,665 88,688 0.0030 0.9970 93.46
25.5 27,033,696 89,240 0.0033 0.9967 93.17
26.5 24,241,313 87,048 0.0036 0.9964 92.87
27.5 22,821,678 89,391 0.0039 0.9961 92.53
28.5 22,075,332 94,727 0.0043 0.9957 92.17
29.5 20,478,602 59,807 0.0029 0.9971 91.78
30.5 18,444,053 35,815 0.0019 0.9981 91.51
31.5 16,215,725 56,220 0.0035 0.9965 91.33
32.5 13,977,140 93,455 0.0067 0.9933 91.01
33.5 12,242,238 83,862 0.0069 0.9931 90.40
34.5 10,821,613 68,896 0.0064 0.9936 89.78
35.5 9,800,047 115,069 0.0117 0.9883 89.21
36.5 8,983,329 104,132 0.0116 0.9884 88.17
37.5 7,978,890 89,315 0.0112 0.9888 87.14
38.5 6,943,896 172,739 0.0249 0.9751 86.17
111-187
PACIFICORP
OREGON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
L
PLACEMENT BAND 1931-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 6,127,565
40.5 5,570,424
41.5 5,134,410
42.5 4,712,456
43.5 3,563,563
44.5 2,793,152
45.5 2,065,781
46.5 1,790,546
47.5 1,475,566
48.5 1,275,234
49.5 1,114,757
50.5 977,268
51.5 826,807
52.5 661,296
53.5 500,004
54.5 263,631
55.5 187,716
56.5 98,914
57.5 381
58.5 381
59.5 381
60.5 381
61.5 381
62.5 381
63.5 381
64.5 381
65.5
EXPERIENCE BAND 1982-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0155 0.9845 84.02
0.0148 0.9852 82.72
0.0082 0.9918 81.49
0.0055 0.9945 80.83
0.0043 0.9957 80.38
0.0085 0.9915 80.04
0.0170 0.9830 79.36
0.0111 0.9889 78.02
0.0149 0.9851 77.15
0.0045 0.9955 76.00
0.0088 0.9912 75.66
0.0196 0.9804 75.00
0.0223 0.9777 73.52
0.0179 0.9821 71.88
0.0575 0.9425 70.59
0.1764 0.8236 66.54
0.0858 0.9142 54.80
0.4349 0.5651 50.10
0.0000 1.0000 28.31
0.0000 1.0000 28.31
0.0000 1.0000 28.31
0.0000 1.0000 28.31
0.0000 1.0000 28.31
0.0000 1.0000 28.31
0.0000 1.0000 28.31
0.0000 1.0000 28.31
28.31
RETIREMENTS
DURING AGE
INTERVAL
95,023
82,714
42,063
25,713
15,198
23,672
35,025
19,864
22,043
5,702
9,786
19,191
18,446
11,862
28,731
46,501
16,114
43,019
L
FllE;I;
0
PACIFICORP
OREGON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE m 1967-2011 EXPERIENCE*
1901-2011 PLACEMENTS
19822011 EXPERIENCE:
I012011 PLACEMENTS

:
IOWA 42-R1
o l

0 20 40 60 80 100 120
AGE IN YEARS
S S
PACIFICORP
OREGON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 448,940,609 706,002 0.0016 0.9984 100.00
0.5 439,381,589 3,584,069 0.0082 0.9918 99.84
1.5 426,034,793 3,085,088 0.0072 0.9928 99.03
2.5 410,080,138 2,742,734 0.0067 0.9933 98.31
3.5 394,154,648 2,412,181 0.0061 0.9939 97.65
4.5 377,703,763 2,288,776 0.0061 0.9939 97.06
5.5 368,028,886 2,211,475 0.0060 0.9940 96.47
6.5 356,354,702 2,270,191 0.0064 0.9936 95.89
7.5 347,612,666 2,176,914 0.0063 0.9937 95.28
8.5 338,030,001 2,171,072 0.0064 0.9936 94.68
9.5 328,826,315 3,235,391 0.0098 0.9902 94.07
10.5 318,387,439 2,296,270 0.0072 0.9928 93.15
11.5 305,786,898 1,952,109 0.0064 0.9936 92.48
12.5
13.5
296,947,679
287,508,108
2,054,989
2,014,432
0.0069
0.0070
0.9931
0.9930
91.88
91.25
14.5 273,716,740 1,887,338 0.0069 0.9931 90.61
15.5 262,690,165 2,540,655 0.0097 0.9903 89.98
16.5 248,181,142 1,704,096 0.0069 0.9931 89.11
17.5 228,985,499 1,848,119 0.0081 0.9919 88.50
18.5 213,648,920 2,014,891 0.0094 0.9906 87.79
19.5 197,746,232 1,788,288 0.0090 0.9910 86.96
20.5 187,808,871 2,068,784 0.0110 0.9890 86.17
21.5 171,653,823 1,930,951 0.0112 0.9888 85.22
22.5 158,519,847 2,570,985 0.0162 0.9838 84.27
23.5 145,869,494 3,084,224 0.0211 0.9789 82.90
24.5 132,581,506 2,183,204 0.0165 0.9835 81.15
25.5 120,343,571 1,964,391 0.0163 0.9837 79.81
26.5 110,171,839 1,891,856 0.0172 0.9828 78.51
27.5 96,950,049 2,128,925 0.0220 0.9780 77.16
28.5 89,112,183 2,128,276 0.0239 0.9761 75.47
29.5 81,659,022 1,858,331 0.0228 0.9772 73.66
30.5 74,135,043 1,972,310 0.0266 0.9734 71.99
31.5 65,962,896 1,467,274 0.0222 0.9778 70.07
32.5 58,146,494 1,307,421 0.0225 0.9775 68.51
33.5 51,257,376 1,260,977 0.0246 0.9754 66.97
34.5 45,342,433 1,042,276 0.0230 0.9770 65.32
35.5 41,088,384 1,052,586 0.0256 0.9744 63.82
36.5 37,843,727 894,908 0.0236 0.9764 62.19
37.5 34,755,809 991,051 0.0285 0.9715 60.72
38.5 30,776,644 575,192 0.0187 0.9813 58.99
111-190
PACIFICORP
OREGON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 27,768,270 711,554 0.0256 0.9744 57.88
40.5 25,217,916 409,511 0.0162 0.9838 56.40
41.5 23,299,629 445,929 0.0191 0.9809 55.48
42.5 21,452,395 533,178 0.0249 0.9751 54.42
43.5 19,525,484 701,537 0.0359 0.9641 53.07
44.5 17,645,645 990,744 0.0561 0.9439 51.16
45.5 15,482,409 1,387,189 0.0896 0.9104 48.29
46.5 12,840,740 376,814 0.0293 0.9707 43.96
47.5 11,454,628 555,881 0.0485 0.9515 42.67
48.5 9,936,896 484,381 0.0487 0.9513 40.60
49.5 8,529,729 574,403 0.0673 0.9327 38.62
50.5 6,989,649 339,360 0.0486 0.9514 36.02
51.5 5,447,828 276,746 0.0508 0.9492 34.27
52.5 4,225,230 300,510 0.0711 0.9289 32.53
53.5 3,069,699 471,020 0.1534 0.8466 30.22
54.5 2,232,927 524,041 0.2347 0.7653 25.58
55.5 1,414,837 376,759 0.2663 0.7337 19.58
56.5 893,207 136,665 0.1530 0.8470 14.36
57.5 671,859 52,725 0.0785 0.9215 12.17
58.5 611,310 43,224 0.0707 0.9293 11.21
59.5 568,086 37,969 0.0668 0.9332 10.42
60.5 521,239 33,080 0.0635 0.9365 9.72
61.5 415,755 12,123 0.0292 0.9708 9.11
62.5 330,917 10,269 0.0310 0.9690 8.84
63.5 294,181 5,196 0.0177 0.9823 8.57
64.5 225,758 11,948 0.0529 0.9471 8.41
65.5 151,244 2,176 0.0144 0.9856 7.97
66.5 127,820 5,107 0.0400 0.9600 7.85
67.5 107,160 3,748 0.0350 0.9650 7.54
68.5 96,305 884 0.0092 0.9908 7.28
69.5 86,104 1,078 0.0125 0.9875 7.21
70.5 71,410 6,904 0.0967 0.9033 7.12
71.5 58,559 1,447 0.0247 0.9753 6.43
72.5 52,511 1,809 0.0344 0.9656 6.27
73.5 48,074 3,507 0.0730 0.9270 6.06
74.5 41,128 4,298 0.1045 0.8955 5.61
75.5 34,247 952 0.0278 0.9722 5.03
76.5 32,769 3,618 0.1104 0.8896 4.89
77.5 28,950 853 0.0294 0.9706 4.35
78.5 26,458 539 0.0204 0.9796 4.22
111-191
PACIFICORP
OREGON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 25,402 565 0.0222 0.9778 4.13
80.5 24,295 495 0.0204 0.9796 4.04
81.5 20,854 518 0.0249 0.9751 3.96
82.5 16,804 136 0.0081 0.9919 3.86
83.5 13,399 387 0.0289 0.9711 3.83
84.5 10,946 322 0.0294 0.9706 3.72
85.5 9,268 37 0.0039 0.9961 3.61
86.5 8,212 0.0000 1.0000 3.60
87.5 7,818 201 0.0257 0.9743 3.60
88.5 5,802 0.0000 1.0000 3.50
89.5 5,467 0.0000 1.0000 3.50
90.5 2,524 0.0000 1.0000 3.50
91.5 2,524 0.0000 1.0000 3.50
. 92.5
93.5
2,524
372
2,152
199
0.8526
0.5342
0.1474
0.4658
3.50
0.52
94.5 173 173 1.0000 0.24
95.5
111-192
PACIFICORP
OREGON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 372,261,981 640,500 0.0017 0.9983 100.00
0.5 367,469,211 3,096,384 0.0084 0.9916 99.83
1.5 360,151,357 2,760,433 0.0077 0.9923 98.99
2.5 350,657,791 2,393,842 0.0068 0.9932 98.23
3.5 340,708,257 2,063,641 0.0061 0.9939 97.56
4.5 329,213,336 1,968,990 0.0060 0.9940 96.97
5.5 322,756,701 1,897,788 0.0059 0.9941 96.39
6.5 311,675,447 1,927,863 0.0062 0.9938 95.82
7.5 303,781,572 1,886,781 0.0062 0.9938 95.23
8.5 298,148,580 1,839,942 0.0062 0.9938 94.64
9.5 291,309,890 2,935,739 0.0101 0.9899 94.05
10.5 281,790,065 1,980,336 0.0070 0.9930 93.10
11.5 269,449,538 1,607,577 0.0060 0.9940 92.45
12.5 262,199,746 1,754,050 0.0067 0.9933 91.90
13.5 253,944,664 1,735,494 0.0068 0.9932 91.28
14.5 242,096,903 1,620,467 0.0067 0.9933 90.66
15.5 232,022,138 2,271,340 0.0098 0.9902 90.05
16.5 218,997,911 1,456,472 0.0067 0.9933 89.17
17.5 201,318,203 1,619,703 0.0080 0.9920 88.58
18.5 187,528,127 1,762,267 0.0094 0.9906 87.87
19.5 173,016,214 1,572,571 0.0091 0.9909 87.04
20.5 158,644,042 1,663,819 0.0105 0.9895 86.25
21.5 145,879,519 1,575,304 0.0108 0.9892 85.34
22.5 135,848,440 2,206,896 0.0162 0.9838 84.42
23.5 125,202,825 2,497,924 0.0200 0.9800 83.05
24.5 114,081,068 1,758,459 0.0154 0.9846 81.39
25.5 104,049,464 1,465,941 0.0141 0.9859 80.14
26.5 96,597,836 1,459,516 0.0151 0.9849 79.01
27.5 84,825,765 1,717,308 0.0202 0.9798 77.82
28.5 78,833,382 1,440,085 0.0183 0.9817 76.24
29.5 73,035,400 1,294,891 0.0177 0.9823 74.85
30.5 67,384,533 1,240,092 0.0184 0.9816 73.52
31.5 60,799,105 1,201,653 0.0198 0.9802 72.17
32.5 53,805,691 1,028,525 0.0191 0.9809 70.74
33.5 47,589,056 994,532 0.0209 0.9791 69.39
34.5 42,417,047 919,471 0.0217 0.9783 67.94
35.5 40,700,201 1,052,586 0.0259 0.9741 66.47
36.5 37,498,168 894,908 0.0239 0.9761 64.75
37.5, 34,459,135 985,535 0.0286 0.9714 63.20
38.5 30,529,915 575,192 0.0188 0.9812 61.40
111-1 93
PACIFICORP
OREGON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 27,542,727 711,554 0.0258 0.9742 60.24
40.5 25,018,444 409,511 0.0164 0.9836 58.68
41.5 23,124,323 445,929 0.0193 0.9807 57.72
42.5 21,289,410 531,846 0.0250 0.9750 56.61
43.5 19,383,304 701,537 0.0362 0.9638 55.19
44.5 17,524,871 988,314 0.0564 0.9436 53.20
45.5 15,368,318 1,387,189 0.0903 0.9097 50.20
46.5 12,731,981 375,604 0.0295 0.9705 45.67
47.5 11,350,246 555,881 0.0490 0.9510 44.32
48.5 9,833,129 484,381 0.0493 0.9507 42.15
49.5 8,428,744 573,467 0.0680 0.9320 40.07
50.5 6,901,609 339,360 0.0492 0.9508 37.35
51.5 5,384,148 276,746 0.0514 0.9486 35.51
. 52.5
53.5
4,175,238
3,031,930
298,147
468,975
0.0714
0.1547
0.9286
0.8453
33.68
31.28
54.5 2,206,105 524,041 0.2375 0.7625 26.44
55.5 1,393,178 376,759 0.2704 0.7296 20.16
56.5 876,510 136,665 0.1559 0.8441 14.71
57.5 657,203 52,725 0.0802 0.9198 12.41
58.5 601,077 43,224 0.0719 0.9281 11.42
59.5 558,299 37,969 0.0680 0.9320 10.60
60.5 520,788 33,080 0.0635 0.9365 9.88
61.5 415,304 12,123 0.0292 0.9708 9.25
62.5 330,466 10,269 0.0311 0.9689 8.98
63.5 293,730 5,196 0.0177 0.9823 8.70
64.5 223,155 11,886 0.0533 0.9467 8.55
65.5 148,720 2,176 0.0146 0.9854 8.09
66.5 125,296 5,107 0.0408 0.9592 7.97
67.5 104,636 3,748 0.0358 0.9642 7.65
68.5 93,781 884 0.0094 0.9906 7.37
69.5 83,580 1,078 0.0129 0.9871 7.30
70.5 68,886 6,904 0.1002 0.8998 7.21
71.5 56,035 1,447 0.0258 0.9742 6.49
72.5 49,986 1,809 0.0362 0.9638 6.32
73.5 45,550 3,507 0.0770 0.9230 6.09
74.5 38,603 4,298 0.1113 0.8887 5.62
75.5 31,921 952 0.0298 0.9702 5.00
76.5 30,444 3,618 0.1189 0.8811 4.85
77.5 26,624 853 0.0320 0.9680 4.27
78.5 24,133 539 0.0223 0.9777 4.13
111-1 94
PACIFICORP
OREGON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 25,229 565 0.0224 0.9776 4.04
80.5 24,295 495 0.0204 0.9796 3.95
81.5 20,854 518 0.0249 0.9751 3.87
82.5 16,804 136 0.0081 0.9919 3.77
83.5 13,399 387 0.0289 0.9711 3.74
84.5 10,946 322 0.0294 0.9706 3.64
85.5 9,268 37 0.0039 0.9961 3.53
86.5 8,212 0.0000 1.0000 3.52
87.5 7,818 201 0.0257 0.9743 3.52
88.5 5,802 0.0000 1.0000 3.42
89.5 5,467 0.0000 1.0000 3.42
90.5 2,524 0.0000 1.0000 3.42
91.5 2,524 0.0000 1.0000 3.42
92.5 2,524 2,152 0.8526 0.1474 3.42
93.5 372 199 0.5342 0.4658 0.50
94.5 173 173 1.0000 0.24
95.5
.
111-1 95
.
- (0 0)
. .
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
be
ORIGINAL CURVE .1946-2011 PLACEMENTS
• 19822011 EXPERIENCE:

90 1946-2011 PLACEMENTS •l
••1I

80
N ________________
Ema

'\

70 _______________
IOWA 55-RI

60 a._
ol

0 20 40 60 80 100 12
AGE IN YEARS
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 77,047,231 141,959 0.0018 0.9982 100.00
0.5 74,926,671 1,734,129 0.0231 0.9769 99.82
1.5 71,239,903 566,640 0.0080 0.9920 97.51
2.5 68,724,417 612,515 0.0089 0.9911 96.73
3.5 65,800,011 412,727 0.0063 0.9937 95.87
4.5 62,547,530 393,929 0.0063 0.9937 95.27
5.5 60,643,249 336,684 0.0056 0.9944 94.67
6.5 57,432,263 362,550 0.0063 0.9937 94.14
7.5 55,802,303 324,647 0.0058 0.9942 93.55
8.5 53,722,738 361,041 0.0067 0.9933 93.00
9.5 52,110,326 318,546 0.0061 0.9939 92.38
10.5 51,932,811 321,732 0.0062 0.9938 91.81
11.5 44,451,884 290,826 0.0065 0.9935 91.24
12.5 42,260,335 270,596 0.0064 0.9936 90.65
13.5 40,924,930 378,539 0.0092 0.9908 90.07
14.5 39,609,707 231,083 0.0058 0.9942 89.23
15.5 35,683,690 238,546 0.0067 0.9933 88.71
16.5 33,399,478 237,400 0.0071 0.9929 88.12
17.5 30,298,607 270,085 0.0089 0.9911 87.49
18.5 30,230,824 336,838 0.0111 0.9889 86.71
19.5 28,801,624 496,997 0.0173 0.9827 85.75
20.5 26,872,980 453,655 0.0169 0.9831 84.27
21.5 25,508,407 363,323 0.0142 0.9858 82.85
22.5 24,528,204 328,401 0.0134 0.9866 81.67
23.5 23,644,837 444,358 0.0188 0.9812 80.57
24.5 22,583,307 165,824 0.0073 0.9927 79.06
25.5 21,597,957 190,918 0.0088 0.9912 78.48
26.5 20,733,048 176,390 0.0085 0.9915 77.78
27.5 19,772,514 134,816 0.0068 0.9932 77.12
28.5 18,885,978 140,942 0.0075 0.9925 76.60
29.5 17,735,227 86,518 0.0049 0.9951 76.02
30.5 16,563,778 117,345 0.0071 0.9929 75.65
31.5 15,353,187 91,019 0.0059 0.9941 75.12
32.5 14,229,941 89,915 0.0063 0.9937 74.67
33.5 13,260,121 86,318 0.0065 0.9935 74.20
34.5 12,345,807 60,638 0.0049 0.9951 73.72
35.5 11,567,024 36,418 0.0031 0.9969 73.36
36.5 10,798,794 44,534 0.0041 0.9959 73.12
37.5 10,021,738 30,525 0.0030 0.9970 72.82
38.5 9,264,660 48,509 0.0052 0.9948 72.60
111-1 97
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE, CONT.
L
PLACEMENT BAND 1946-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 7,700,758
40.5 7,137,361
41.5 6,582,906
42.5 6,067,603
43.5 5,532,202
44.5 5,046,775
45.5 4,534,188
46.5 3,992,959
47.5 3,479,104
48.5 3,018,006
49.5 2,647,320
50.5 2,299,930
51.5 1,918,099
52.5 1,555,452
53.5 1,223,872
54.5 936,883
55.5 699,733
56.5 595,870
57.5 183,228
58.5 129,042
59.5 67,600
60.5 41,835
61.5 34,836
62.5 28,646
63.5 24,713
64.5 17,377
65.5
EXPERIENCE BAND 1967-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0041 0.9959 72.22
0.0071 0.9929 71.93
0.0059 0.9941 71.42
0.0148 0.9852 71.00
0.0083 0.9917 69.94
0.0107 0.9893 69.36
0.0070 0.9930 68.62
0.0052 0.9948 68.13
0.0057 0.9943 67.78
0.0022 0.9978 67.39
0.0020 0.9980 67.25
0.0021 0.9979 67.11
0.0125 0.9875 66.97
0.0208 0.9792 66.13
0.0397 0.9603 64.76
0.0296 0.9704 62.19
0.0254 0.9746 60.35
0.0115 0.9885 58.81
0.0274 0.9726 58.14
0.1907 0.8093 56.55
0.1678 0.8322 45.76
0.0795 0.9205 38.09
0.1777 0.8223 35.06
0.0478 0.9522 28.83
0.1491 0.8509 27.45
0.1982 0.8018 23.36
18.73
RETIREMENTS
DURING AGE
INTERVAL
31,195
50,510
38,841
90,065
46,058
54,132
31,893
20,931
19,667
6,637
5,274
4,894
23,995
32,350
48,527
27,725
17,804
6,862
5,013
24, 604
11,342
3,326
6,191
1,369
3,684
3,443
115 lel:]
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 60,689,173 141,959 0.0023 0.9977 100.00
0.5 59,167,344 590,081 0.0100 0.9900 99.77
1.5 57,202,434 283,134 0.0049 0.9951 98.77
2.5 55,478,384 407,241 0.0073 0.9927 98.28
3.5 53,074,985 218,946 0.0041 0.9959 97.56
4.5 50,330,694 212,736 0.0042 0.9958 97.16
5.5 48,939,428 154,777 0.0032 0.9968 96.75
6.5 46,193,041 187,767 0.0041 0.9959 96.44
7.5 44,425,349 152,179 0.0034 0.9966 96.05
8.5 42,919,101 166,734 0.0039 0.9961 95.72
9.5 42,827,721 152,923 0.0036 0.9964 95.35
10.5 43,049,427 164,222 0.0038 0.9962 95.01
11.5 35,980,260 137,220 0.0038 0.9962 94.65
12.5 33,983,088 132,244 0.0039 0.9961 94.28
13.5 33,145,769 219,795 0.0066 0.9934 93.92
14.5 32,387,461 95,848 0.0030 0.9970 93.30
15.5 29,032,289 111,108 0.0038 0.9962 93.02
16.5 27,400,528 117,424 0.0043 0.9957 92.66
17.5 24,904,313 112,137 0.0045 0.9955 92.27
18.5 24,113,427 111,948 0.0046 0.9954 91.85
19.5 23,367,243 216,617 0.0093 0.9907 91.42
20.5 22,070,823 235,833 0.0107 0.9893 90.58
21.5 21,369,132 97,420 0.0046 0.9954 89.61
22.5 21,408,413 145,465 0.0068 0.9932 89.20
23.5 21,050,291 293,315 0.0139 0.9861 88.59
24.5 20,450,539 92,484 0.0045 0.9955 87.36
25.5 19,834,212 102,248 0.0052 0.9948 86.96
26.5 19,237,538 79,800 0.0041 0.9959 86.52
27.5 18,851,591 79,159 0.0042 0.9958 86.16
28.5 18,140,280 62,196 0.0034 0.9966 85.80
29.5 17,164,129 49,500 0.0029 0.9971 85.50
30.5 16,094,672 46,191 0.0029 0.9971 85.25
31.5 14,979,635 40,562 0.0027 0.9973 85.01
32.5 13,926,363 88,562 0.0064 0.9936 84.78
33.5 13,208,254 86,318 0.0065 0.9935 84.24
34.5 12,310,848 60,638 0.0049 0.9951 83.69
35.5 11,567,024 36,418 0.0031 0.9969 83.28
36.5 10,798,794 44,534 0.0041 0.9959 83.02
37.5 10,021,738 30,525 0.0030 0.9970 82.67
38.5 9,264,660 48,509 0.0052 0.9948 82.42
.
.
.
111-1 99
PACIFICORP
.

OREGON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE, CONT.
.
PLACEMENT BAND 1946-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 7,700,758
40.5 7,137,361
41.5 6,582,906
42.5 6,067,603
43.5 5,532,202
44.5 5,046,775
45.5 4,534,188
46.5 3,992,959
47.5 3,479,104
48.5 3,018,006
49.5 2,647,320
50.5 2,299,930
51.5 1,918,099
52.5 1,555,452
53.5 1,223,872
54.5 936,883
55.5 699,733
56.5 595,870
57.5 183,228
58.5 129,042
59.5 67,600
60.5 41,835
61.5 34,836
62.5 28,646
63.5 24,713
64.5 17,377
65.5
EXPERIENCE BAND 1982-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
31,195 0.0041 0.9959 81.99
50,510 0.0071 0.9929 81.66
38,841 0.0059 0.9941 81.08
90,065 0.0148 0.9852 80.60
46,058 0.0083 0.9917 79.41
54,132 0.0107 0.9893 78.74
31,893 0.0070 0.9930 77.90
20,931 0.0052 0.9948 77.35
19,667 0.0057 0.9943 76.95
6,637 0.0022 0.9978 76.51
5,274 0.0020 0.9980 76.34
4,894 0.0021 0.9979 76.19
23,995 0.0125 0.9875 76.03
32,350 0.0208 0.9792 75.08
48,527 0.0397 0.9603 73.52
27,725 0.0296 0.9704 70.60
17,804 0.0254 0.9746 68.51
6,862 0.0115 0.9885 66.77
5,013 0.0274 0.9726 66.00
24,604 0.1907 0.8093 64.19
11,342 0.1678 0.8322 51.95
3,326 0.0795 0.9205 43.24
6,191 0.1777 0.8223 39.80
1,369 0.0478 0.9522 32.73
3,684 0.1491 0.8509 31.16
3,443 0.1982 0.8018 26.52
21.26
II,ziII
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
0 z
U,
z w
cc w 0
. . .
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1914-2011 EXPERIENCE BAND 1948-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO PATIO INTERVAL
0.0 155,443,067 165,265 0.0011 0.9989 100.00
0.5 151,462,210 559,205 0.0037 0.9963 99.89
1.5 147,080,473 332,725 0.0023 0.9977 99.52
2.5 142,224,448 231,200 0.0016 0.9984 99.30
3.5 135,024,664 288,963 0.0021 0.9979 99.14
4.5 124,994,689 216,692 0.0017 0.9983 98.93
5.5 117,064,391 264,521 0.0023 0.9977 98.75
6.5 107,192,345 190,372 0.0018 0.9982 98.53
7.5 99,279,114 145,344 0.0015 0.9985 98.36
8.5 92,176,247 121,300 0.0013 0.9987 98.21
9.5 86,578,204 129,782 0.0015 0.9985 98.08
10.5 83,684,271 100,963 0.0012 0.9988 97.94
11.5 71,349,341 95,121 0.0013 0.9987 97.82
. 12.5
13.5
65,244,099
61,532,928
48,548
75,880
0.0007
0.0012
0.9993
0.9988
97.69
97.61
14.5 55,389,189 80,119 0.0014 0.9986 97.49
15.5 45,847,831 103,391 0.0023 0.9977 97.35
16.5 40,270,307 47,253 0.0012 0.9988 97.13
17.5 32,747,069 110,523 0.0034 0.9966 97.02
18.5 30,169,108 44,045 0.0015 0.9985 96.69
19.5 28,029,825 38,855 0.0014 0.9986 96.55
20.5 25,443,213 37,992 0.0015 0.9985 96.42
21.5 22,951,594 34,373 0.0015 0.9985 96.27
22.5 20,875,129 17,428 0.0008 0.9992 96.13
23.5 19,185,602 31,501 0.0016 0.9984 96.05
24.5 17,958,711 22,248 0.0012 0.9988 95.89
25.5 16,088,027 44,357 0.0028 0.9972 95.77
26.5 14,769,265 29,325 0.0020 0.9980 95.51
27.5 13,235,935 19,712 0.0015 0.9985 95.32
28.5 12,123,984 17,265 0.0014 0.9986 95.18
29.5 10,995,828 39,231 0.0036 0.9964 95.04
30.5 9,729,029 9,386 0.0010 0.9990 94.70
31.5 8,355,402 37,246 0.0045 0.9955 94.61
32.5 6,819,658 6,938 0.0010 0.9990 94.19
33.5 5,431,868 8,306 0.0015 0.9985 94.09
34.5 4,185,445 4,192 0.0010 0.9990 93.95
35.5 3,376,010 15,847 0.0047 0.9953 93.86
36.5 2,847,821 22,392 0.0079 0.9921 93.41
37.5 2,358,080 19,526 0.0083 0.9917 92.68
38.5 1,913,087 5,480 0.0029 0.9971 91.91
111-202
PACIFICORP
OREGON PROPERTY

.
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1914-2011 EXPERIENCE BAND 1948-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,242,747 7,094 0.0057 0.9943 91.65
40.5 1,041,662 7,832 0.0075 0.9925 91.13
41.5 906,973 8,455 0.0093 0.9907 90.44
42.5 777,247 4,895 0.0063 0.9937 89.60
43.5 531,367 14,273 0.0269 0.9731 89.03
44.5 404,432 13,633 0.0337 0.9663 86.64
45.5 257,055 16,821 0.0654 0.9346 83.72
46.5 140,471 11,918 0.0848 0.9152 78.24
47.5 81,284 3,867 0.0476 0.9524 71.61
48.5 68,274 1,279 0.0187 0.9813 68.20
49.5 56,105 601 0.0107 0.9893 66.92
50.5 50,327 83 0.0016 0.9984 66.20
51.5 40,873 26 0.0006 0.9994 66.09
52.5 40,847 48 0.0012 0.9988 66.05
53.5 40,609 2,363 0.0582 0.9418 65.97
54.5 32,152 5,437 0.1691 0.8309 62.14
55.5 20,832 3,809 0.1828 0.8172 51.63
56.5 14,366 924 0.0643 0.9357 42.19
57.5 258 12 0.0466 0.9534 39.47
58.5 246 7 0.0293 0.9707 37.64
59.5 238 29 0.1208 0.8792 36.53
60.5 210 38 0.1831 0.8169 32.12
61.5 171 171 1.0000 26.24
62.5
111-203
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 125,169,070 137,293 0.0011 0.9989 100.00
0.5 123,883,456 243,749 0.0020 0.9980 99.89
1.5 122,311,904 197,278 0.0016 0.9984 99.69
2.5 119,622,087 110,612 0.0009 0.9991 99.53
3.5 114,219,813 137,003 0.0012 0.9988 99.44
4.5 105,530,602 104,013 0.0010 0.9990 99.32
5.5 99,665,140 148,494 0.0015 0.9985 99.22
6.5 91,210,576 81,656 0.0009 0.9991 99.08
7.5 84,966,904 69,910 0.0008 0.9992 98.99
8.5 79,046,797 43,817 0.0006 0.9994 98.91
9.5 74,662,212 50,496 0.0007 0.9993 98.85
10.5 73,105,544 45,603 0.0006 0.9994 98.78
11.5 62,312,232 44,955 0.0007 0.9993 98.72
. 12.5
13.5
57,817,896
55,570,874
36,453
58,621
0.0006
0.0011
0.9994
0.9989
98.65
98.59
14.5 50,747,250 53,489 0.0011 0.9989 98.49
15.5 42,062,793 32,760 0.0008 0.9992 98.38
16.5 37,087,502 22,739 0.0006 0.9994 98.30
17.5 30,068,179 97,450 0.0032 0.9968 98.24
18.5 27,943,269 20,134 0.0007 0.9993 97.93
19.5 26,558,725 21,985 0.0008 0.9992 97.86
20.5 24,193,261 26,326 0.0011 0.9989 97.77
21.5 21,853,135 28,347 0.0013 0.9987 97.67
22.5 19,903,890 13,601 0.0007 0.9993 97.54
23.5 18,501,160 24,539 0.0013 0.9987 97.47
24.5 17,401,057 10,384 0.0006 0.9994 97.35
25.5 15,695,597 25,655 0.0016 0.9984 97.29
26.5 14,510,073 13,701 0.0009 0.9991 97.13
27.5 13,056,142 13,416 0.0010 0.9990 97.04
28.5 11,974,014 5,420 0.0005 0.9995 96.94
29.5 10,878,088 15,599 0.0014 0.9986 96.89
30.5 9,643,006 4,125 0.0004 0.9996 96.75
31.5 8,285,365 35,454 0.0043 0.9957 96.71
32.5 6,749,433 4,539 0.0007 0.9993 96.30
33.5 5,357,975 2,810 0.0005 0.9995 96.23
34.5 4,123,141 2,482 0.0006 0.9994 96.18
35.5 3,321,606 13,806 0.0042 0.9958 96.13
36.5 2,798,114 20,477 0.0073 0.9927 95.73
37.5 2,340,346 16,242 0.0069 0.9931 95.03
38.5 1,898,847 4,239 0.0022 0.9978 94.37
111-204
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,229,747 5,030 0.0041 0.9959 94.16
40.5 1,037,700 7,679 0.0074 0.9926 93.77
41.5 903,164 8,178 0.0091 0.9909 93.08
42.5 773,715 4,388 0.0057 0.9943 92.23
43.5 528,342 14,033 0.0266 0.9734 91.71
44.5 401,662 13,340 0.0332 0.9668 89.27
45.5 255,084 15,949 0.0625 0.9375 86.31
46.5 139,371 11,401 0.0818 0.9182 80.91
47.5 80,701 3,594 0.0445 0.9555 74.29
48.5 67,964 1,026 0.0151 0.9849 70.99
49.5 56,048 601 0.0107 0.9893 69.91
50.5 50,270 83 0.0016 0.9984 69.16
51.5 40,817 26 0.0006 0.9994 69.05
52.5 40,790 48 0.0012 0.9988 69.01
53.5 40,553 2,363 0.0583 0.9417 68.92
54.5 32,096 5,437 0.1694 0.8306 64.91
55.5 20,775 3,752 0.1806 0.8194 53.91
56.5 14,366 924 0.0643 0.9357 44.17
57.5 258 12 0.0466 0.9534 41.33
58.5 246 7 0.0293 0.9707 39.41
59.5 238 29 0.1208 0.8792 38.25
60.5 210 38 0.1831 0.8169 33.63
61.5 171 171 1.0000 27.47
62.5
111-205
I
S
S
0 C)
S .
PACIFICORP
OREGON PROPERTY
ACCOUNT 370 METERS
SMOOTH SURVIVOR CURVE
is
PACIFICORP
OREGON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL AND SMOOTH SURVIVOR CURVES
1963-2011 EXPERIENCE ORIGINAL CURVE • 1942011 PLACEMENTS
' £ 1982-2011 EXPERIENCE:
9C

19.54-2011 PLACEMENTS
A
U
A
80 •
A
U
A
70 A
60 A
10V A 25-LO
__

120
AGE IN YEARS
0 0
0 z >
(4)
z Ui
0 cc Ui 0
20 40 I 100
PACIFICORP
OREGON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1924-2011 EXPERIENCE BAND 1963-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 5,871,682 37,435 0.0064 0.9936 100.00
0.5 6,128,405 331,330 0.0541 0.9459 99.36
1.5 5,756,027 270,227 0.0469 0.9531 93.99
2.5 5,458,964 305,688 0.0560 0.9440 89.58
3.5 5,137,708 288,686 0.0562 0.9438 84.56
4.5 4,831,519 260,185 0.0539 0.9461 79.81
5.5 4,566,297 218,574 0.0479 0.9521 75.51
6.5 4,338,885 224,171 0.0517 0.9483 71.90
7.5 4,106,904 175,204 0.0427 0.9573 68.18
8.5 3,915,348 167,763 0.0428 0.9572 65.27
9.5 3,734,074 158,864 0.0425 0.9575 62.48
10.5 3,567,776 145,345 0.0407 0.9593 59.82
11.5 3,396,192 120,813 0.0356 0.9644 57.38
12.5 3,256,354 116,410 0.0357 0.9643 55.34
13.5
2,588,844 84,321 0.0326 0.9674 53.36
14.5 2,483,577 82,755 0.0333 0.9667 51.62
15.5 2,378,235 84,789 0.0357 0.9643 49.90
16.5 2,272,141 73,708 0.0324 0.9676 48.13
17.5 2,179,800 58,081 0.0266 0.9734 46.56
18.5 2,092,386 45,755 0.0219 0.9781 45.32
19.5 2,034,617 51,638 0.0254 0.9746 44.33
20.5 2,006,049 67,378 0.0336 0.9664 43.21
21.5 2,017,845 35,505 0.0176 0.9824 41.76
22.5 2,055,656 30,616 0.0149 0.9851 41.02
23.5 2,083,079 26,807 0.0129 0.9871 40.41
24.5 2,101,139 20,548 0.0098 0.9902 39.89
25.5 2,154,753 21,827 0.0101 0.9899 39.50
26.5 2,195,747 18,768 0.0085 0.9915 39.10
27.5 2,227,611 18,165 0.0082 0.9918 38.77
28.5 2,173,050 17,349 0.0080 0.9920 38.45
29.5 2,091,112 46,752 0.0224 0.9776 38.14
30.5 1,999,979 107,700 0.0539 0.9461 37.29
31.5 1,854,949 96,720 0.0521 0.9479 35.28
32.5 1,646,122 71,761 0.0436 0.9564 33.44
33.5 1,491,004 65,713 0.0441 0.9559 31.98
34.5 1,334,555 109,213 0.0818 0.9182 30.57
35.5 1,134,017 77,473 0.0683 0.9317 28.07
36.5 981,751 70,314 0.0716 0.9284 26.15
37.5 840,831 56,584 0.0673 0.9327 24.28
38.5 723,992 22,728 0.0314 0.9686 22.65
11 'Z'i
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 589,736
40.5 492,834
41.5 375,537
42.5 311,099
43.5 263,933
44.5 210,140
45.5 155,421
46.5 114,780
47.5 67,969
48.5 19,609
49.5
RETIREMENTS
DURING AGE
INTERVAL
36,818
28,050
4,258
5,321
7,385
8,829
4,316
2,810
3,051
1,762
PACIFICORP
OREGON PROPERTY
S
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1924-2011 EXPERIENCE BAND 1963-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0624 0.9376 21.94
0.0569 0.9431 20.57
0.0113 0.9887 19.40
0.0171 0.9829 19.18
0.0280 0.9720 18.85
0.0420 0.9580 18.32
0.0278 0.9722 17.55
0.0245 0.9755 17.06
0.0449 0.9551 16.65
0.0898 0.9102 15.90
14.47
S
.
111-209
PACIFICORP
OREGON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1954-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,469,246 26,888 0.0183 0.9817 100.00
0.5 1,569,527 64,396 0.0410 0.9590 98.17
1.5 1,596,657 60,633 0.0380 0.9620 94.14
2.5 1,744,063 69,845 0.0400 0.9600 90.57
3.5 1,836,683 89,014 0.0485 0.9515 86.94
4.5 1,911,829 80,113 0.0419 0.9581 82.73
5.5 2,014,264 63,763 0.0317 0.9683 79.26
6.5 2,100,460 90,827 0.0432 0.9568 76.75
7.5 2,151,168 65,649 0.0305 0.9695 73.43
8.5 2,198,724 70,642 0.0321 0.9679 71.19
9.5 2,324,634 77,115 0.0332 0.9668 68.90
10.5 2,379,944 87,225 0.0367 0.9633 66.62
11.5 2,456,401 71,921 0.0293 0.9707 64.18
.
12.5 2,481,017 79,296 0.0320 0.9680 62.30
13.5 1,955,131 57,560 0.0294 0.9706 60.31
14.5 1,957,294 59,206 0.0302 0.9698 58.53
15.5 1,962,295 65,356 0.0333 0.9667 56.76
16.5 1,943,748 57,316 0.0295 0.9705 54.87
17.5 1,944,109 46,539 0.0239 0.9761 53.25
18.5 1,955,329 44,962 0.0230 0.9770 51.98
19.5 2,028,722 51,279 0.0253 0.9747 50.78
20.5 1,968,687 67,378 0.0342 0.9658 49.50
21.5 1,888,315 32,746 0.0173 0.9827 47.80
22.5 1,842,184 30,616 0.0166 0.9834 46.98
23.5 1,806,870 26,807 0.0148 0.9852 46.19
24.5 1,767,339 20,453 0.0116 0.9884 45.51
25.5 1,718,943 21,666 0.0126 0.9874 44.98
26.5 1,688,902 18,535 0.0110 0.9890 44.42
27.5 1,656,440 17,554 0.0106 0.9894 43.93
28.5 1,564,895 16,015 0.0102 0.9898 43.46
29.5 1,468,043 14,796 0.0101 0.9899 43.02
30.5 1,381,612 15,532 0.0112 0.9888 42.58
31.5 1,307,796 10,019 0.0077 0.9923 42.11
32.5 1,185,670 9,024 0.0076 0.9924 41.78
33.5 1,093,208 8,122 0.0074 0.9926 41.47
34.5 993,524 7,109 0.0072 0.9928 41.16
35.5 895,090 6,277 0.0070 0.9930 40.86
36.5 814,020 5,541 0.0068 0.9932 40.58
37.5 737,873 18,989 0.0257 0.9743 40.30
38.5 658,516 6,480 0.0098 0.9902 39.26
111-210
PACIFICORP
OREGON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1954-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 540,508 9,564 0.0177 0.9823 38.88
40.5 470,859 7,096 0.0151 0.9849 38.19
41.5 374,517 4,258 0.0114 0.9886 37.61
42.5 310,078 5,240 0.0169 0.9831 37.19
43.5 262,993 6,559 0.0249 0.9751 36.56
44.5 210,027 8,829 0.0420 0.9580 35.65
45.5 155,307 4,316 0.0278 0.9722 34.15
46.5 114,666 2,810 0.0245 0.9755 33.20
47.5 67,855 2,938 0.0433 0.9567 32.38
48.5 19,609 1,762 0.0898 0.9102 30.98
49.5 28.20
[II
.
111-211
S .
PACIFICORP
OREGON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL AND SMOOTH SURVIVOR CURVES
r&j - z N.) 5 >
F- z Ui
0 cc Ui a-

90 It's-
ALWRVE.jgE
46-211 PLACEMENTS
80L---
60
IO\(A4#RO

0 1 1

0 20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
OREGON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 24,220,367 37,525 0.0015 0.9985 100.00
0.5 24,083,048 219,845 0.0091 0.9909 99.85
1.5 23,817,026 153,337 0.0064 0.9936 98.93
2.5 23,480,245 168,094 0.0072 0.9928 98.30
3.5 22,922,601 162,732 0.0071 0.9929 97.59
4.5 21,500,216 140,078 0.0065 0.9935 96.90
5.5 20,903,214 186,117 0.0089 0.9911 96.27
6.5 19,687,379 152,603 0.0078 0.9922 95.41
7.5 18,761,604 174,815 0.0093 0.9907 94.67
8.5 17,866,314 180,243 0.0101 0.9899 93.79
9.5 17,060,431 170,279 0.0100 0.9900 92.84
10.5 16,290,500 164,875 0.0101 0.9899 91.92
11.5 15,288,236 152,769 0.0100 0.9900 90.99
12.5 14,762,255 153,466 0.0104 0.9896 90.08
13.5 13,905,015 162,768 0.0117 0.9883 89.14
14.5 12,749,211 153,193 0.0120 0.9880 88.10
15.5 11,816,204 170,549 0.0144 0.9856 87.04
16.5 11,342,252 227,799 0.0201 0.9799 85.78
17.5 10,188,964 197,432 0.0194 0.9806 84.06
18.5 9,364,112 211,901 0.0226 0.9774 82.43
19.5 8,523,740 142,266 0.0167 0.9833 80.57
20.5 7,872,175 124,070 0.0158 0.9842 79.22
21.5 7,370,991 115,193 0.0156 0.9844 77.97
22.5 7,050,110 125,306 0.0178 0.9822 76.75
23.5 6,487,484 111,148 0.0171 0.9829 75.39
24.5 6,220,638 71,096 0.0114 0.9886 74.10
25.5 6,046,424 92,284 0.0153 0.9847 73.25
26.5 5,722,110 124,088 0.0217 0.9783 72.13
27.5 5,343,804 61,166 0.0114 0.9886 70.57
28.5 4,955,589 58,562 0.0118 0.9882 69.76
29.5 4,617,594 40,432 0.0088 0.9912 68.94
30.5 4,035,726 54,077 0.0134 0.9866 68.33
31.5 3,727,924 65,972 0.0177 0.9823 67.42
32.5 3,444,664 30,201 0.0088 0.9912 66.22
33.5 3,253,916 46,559 0.0143 0.9857 65.64
34.5 3,035,642 18,167 0.0060 0.9940 64.70
35.5 2,877,216 21,071 0.0073 0.9927 64.32
36.5 2,715,753 79,947 0.0294 0.9706 63.85
37.5 2,523,482 22,284 0.0088 0.9912 61.97
38.5 2,314,197 29,796 0.0129 0.9871 61.42
111-213
PACIFICORP
OREGON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,147,461 35,970 0.0168 0.9832 60.63
40.5 2,016,481 40,104 0.0199 0.9801 59.61
41.5 1,861,281 35,511 0.0191 0.9809 58.43
42.5 1,669,719 43,416 0.0260 0.9740 57.31
43.5 1,504,430 65,590 0.0436 0.9564 55.82
44.5 1,306,405 18,352 0.0140 0.9860 53.39
45.5 1,126,532 35,668 0.0317 0.9683 52.64
46.5 932,901 26,606 0.0285 0.9715 50.97
47.5 772,106 14,761 0.0191 0.9809 49.52
48.5 656,594 28,954 0.0441 0.9559 48.57
49.5 595,790 25,225 0.0423 0.9577 46.43
50.5 531,245 18,527 0.0349 0.9651 44.46
51.5 455,318 24,560 0.0539 0.9461 42.91
52.5
. 53.5
396,220
371,914
5,257
9,775
0.0133
0.0263
0.9867
0.9737
40.60
40.06
54.5 292,537 12,630 0.0432 0.9568 39.01
55.5 246,585 8,570 0.0348 0.9652 37.32
56.5 225,640 2,481 0.0110 0.9890 36.03
57.5 53,944 657 0.0122 0.9878 35.63
58.5 46,030 310 0.0067 0.9933 35.20
59.5 42,115 890 0.0211 0.9789 34.96
60.5 40,234 658 0.0163 0.9837 34.22
61.5 39,249 688 0.0175 0.9825 33.66
62.5 6,559 126 0.0192 0.9808 33.07
63.5 4,687 77 0.0164 0.9836 32.44
64.5 4,490 100 0.0222 0.9778 31.90
65.5 31.19
111-214
PACIFICORP
OREGON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
1
ORIGINAL CURVE . 1967-2011 EXPERIENCE:
1905-2011 PLACEMENTS
I -
cil z
>
(I)
Lu
0 ix Lu 0
1EI
Th'-
El
OL
-J 0 20 40 60 ao 100 120
AGE IN YEARS
0
PACIFICORP
OREGON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1905-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 95,843,452 0.0000 1.0000 100.00
0.5 90,802,686 29,773 0.0003 0.9997 100.00
1.5 70,671,736 180,820 0.0026 0.9974 99.97
2.5 70,040,571 140,464 0.0020 0.9980 99.71
3.5 65,234,492 55,248 0.0008 0.9992 99.51
4.5 64,227,061 70,167 0.0011 0.9989 99.43
5.5 62,582,019 110,317 0.0018 0.9982 99.32
6.5 60,876,783 67,919 0.0011 0.9989 99.14
7.5 59,132,046 1,894,031 0.0320 0.9680 99.03
8.5 56,240,589 137,958 0.0025 0.9975 95.86
9.5 56,042,957 193,289 0.0034 0.9966 95.63
10.5 54,680,004 940,992 0.0172 0.9828 95.30
11.5 52,420,529 392,211 0.0075 0.9925 93.66
.
12.5 48,110,308 242,799 0.0050 0.9950 92.96
13.5 37,464,569 121,688 0.0032 0.9968 92.49
14.5 37,025,413 348,603 0.0094 0.9906 92.19
15.5 36,403,727 205,065 0.0056 0.9944 91.32
16.5 35,845,612 147,413 0.0041 0.9959 90.80
17.5 14,928,706 32,403 0.0022 0.9978 90.43
18.5 12,841,878 105,335 0.0082 0.9918 90.23
19.5 10,450,543 105,612 0.0101 0.9899 89.49
20.5 6,215,181 126,856 0.0204 0.9796 88.59
21.5 5,108,796 38,467 0.0075 0.9925 86.78
22.5 4,517,489 76,978 0.0170 0.9830 86.13
23.5 4,051,142 65,107 0.0161 0.9839 84.66
24.5 3,740,856 47,471 0.0127 0.9873 83.30
25.5 3,510,068 47,852 0.0136 0.9864 82.24
26.5 2,954,759 34,888 0.0118 0.9882 81.12
27.5 2,498,085 8,875 0.0036 0.9964 80.16
28.5 2,350,284 10,555 0.0045 0.9955 79.88
29.5 2,320,147 10,131 0.0044 0.9956 79.52
30.5 2,144,018 15,897 0.0074 0.9926 79.17
31.5 2,076,199 28,120 0.0135 0.9865 78.59
32.5 2,047,489 45,144 0.0220 0.9780 77.52
33.5 1,983,218 57,178 0.0288 0.9712 75.81
34.5 1,838,139 10,164 0.0055 0.9945 73.63
35.5 1,839,019 37,663 0.0205 0.9795 73.22
36.5 1,811,840 66,791 0.0369 0.9631 71.72
37.5 1,564,067 2,099 0.0013 0.9987 69.08
38.5 1,147,257 7,765 0.0068 0.9932 68.98
111-216
PACIFICORP
OREGON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1905-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,143,564 4,099 0.0036 0.9964 68.52
40.5 1,240,603 5,891 0.0047 0.9953 68.27
41.5 1,257,166 7,839 0.0062 0.9938 67.95
42.5 1,197,204 35,545 0.0297 0.9703 67.52
43.5 1,161,632 10,146 0.0087 0.9913 65.52
44.5 1,171,831 13,883 0.0118 0.9882 64.95
45.5 1,149,518 30,814 0.0268 0.9732 64.18
46.5 1,114,383 27,589 0.0248 0.9752 62.46
47.5 1,086,873 5,297 0.0049 0.9951 60.91
48.5 1,080,146 26,913 0.0249 0.9751 60.61
49.5 1,044,541 7,501 0.0072 0.9928 59.10
50.5 520,708 5,130 0.0099 0.9901 58.68
51.5 368,469 415 0.0011 0.9989 58.10
52.5 370,473 852 0.0023 0.9977 58.03
53.5 364,500 1,303 0.0036 0.9964 57.90
54.5 359,420 42,876 0.1193 0.8807 57.69
55.5 332,885 1,421 0.0043 0.9957 50.81
56.5 309,921 0.0000 1.0000 50.59
57.5 308,777 3,401 0.0110 0.9890 50.59
58.5 303,690 1,300 0.0043 0.9957 50.04
59.5 300,778 1,640 0.0055 0.9945 49.82
60.5 292,800 5,913 0.0202 0.9798 49.55
61.5 226,264 6,685 0.0295 0.9705 48.55
62.5 182,867 3,032 0.0166 0.9834 47.12
63.5 179,001 3,487 0.0195 0.9805 46.34
64.5 175,514 29,229 0.1665 0.8335 45.43
65.5 146,284 102,491 0.7006 0.2994 37.87
66.5 43,794 6,832 0.1560 0.8440 11.34
67.5 36,961 11,314 0.3061 0.6939 9.57
68.5 25,647 213 0.0083 0.9917 6.64
69.5 25,435 363 0.0143 0.9857 6.58
70.5 25,072 133 0.0053 0.9947 6.49
71.5 24,939 0.0000 1.0000 6.46
72.5 24,939 262 0.0105 0.9895 6.46
73.5 24,676 0.0000 1.0000 6.39
74.5 24,676 0.0000 1.0000 6.39
75.5 24,676 499 0.0202 0.9798 6.39
76.5 24,178 53 0.0022 0.9978 6.26
77.5 24,125 5 0.0002 0.9998 6.24
78.5 24,120 78 0.0032 0.9968 6.24
111-217
PAC IF I CORP
OREGON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1905-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 24,041
80.5 21,479
81.5 336
82.5 336
83.5 336
84.5 336
85.5 336
86.5 336
87.5
RETIREMENTS
DURING AGE
INTERVAL
2,562
12,134
336
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.1066 0.8934 6.22
0.5649 0.4351 5.56
0.0000 1.0000 2.42
0.0000 1.0000 2.42
0.0000 1.0000 2.42
0.0000 1.0000 2.42
0.0000 1.0000 2.42
1.0000 2.42
.
111-218
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL AND SMOOTH SURVIVOR CURVES
19692011 EXPERIENCE:1 ORIGINAL CURVE PLACEMENTS
. 1992211 EXPERIENCE:
0 10 20 30 40 50
(1, z > >
(I)
z w 0 ix w 0
AGE IN YEARS . S •
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1969-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 17,880,818 19,603 0.0011 0.9989 100.00
0.5 16,183,126 73,186 0.0045 0.9955 99.89
1.5 15,580,530 23,160 0.0015 0.9985 99.44
2.5 14,387,538 62,855 0.0044 0.9956 99.29
3.5 13,958,317 141,816 0.0102 0.9898 98.86
4.5 13,562,658 231,778 0.0171 0.9829 97.85
5.5 12,238,969 330,843 0.0270 0.9730 96.18
6.5 9,995,231 582,135 0.0582 0.9418 93.58
7.5 8,802,310 745,421 0.0847 0.9153 88.13
8.5 7,463,521 1,063,768 0.1425 0.8575 80.67
9.5 5,635,750 936,031 0.1661 0.8339 69.17
10.5 4,261,478 743,108 0.1744 0.8256 57.68
11.5 3,071,020 690,172 0.2247 0.7753 47.62
12.5
. 13.5
2,213,672 478,354 0.2161 0.7839 36.92
1,526,484 217,274 0.1423 0.8577 28.94
14.5 1,140,430 123,885 0.1086 0.8914 24.82
15.5 821,138 158,557 0.1931 0.8069 22.13
16.5 486,581 21,310 0.0438 0.9562 17.85
17.5 364,186 6,766 0.0186 0.9814 17.07
18.5 155,174 9,163 0.0590 0.9410 16.75
19.5 146,011 36,102 0.2473 0.7527 15.77
20.5 108,609 33,564 0.3090 0.6910 11.87
21.5 75,045 2,769 0.0369 0.9631 8.20
22.5 72,276 17,458 0.2415 0.7585 7.90
23.5 54,818 24,237 0.4421 0.5579 5.99
24.5 30,581 0.0000 1.0000 3.34
25.5 30,581 14,002 0.4579 0.5421 3.34
26.5 16,579 6,148 0.3708 0.6292 1.81
27.5 10,431 0.0000 1.0000 1.14
28.5 10,431 0.0000 1.0000 1.14
29.5 10,431 0.0000 1.0000 1.14
30.5 10,431 0.0000 1.0000 1.14
31.5 10,431 10,431 1.0000 1.14
32.5
111-220
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1970-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 17,324,434 18,694 0.0011 0.9989 100.00
0.5 15,655,519 35,237 0.0023 0.9977 99.89
1.5 15,073,346 23,158 0.0015 0.9985 99.67
2.5 13,867,636 54,054 0.0039 0.9961 99.51
3.5 13,465,309 141,810 0.0105 0.9895 99.13
4.5 13,026,034 200,837 0.0154 0.9846 98.08
5.5 11,741,659 320,741 0.0273 0.9727 96.57
6.5 9,504,955 524,400 0.0552 0.9448 93.93
7.5 8,358,601 721,123 0.0863 0.9137 88.75
8.5 7,039,833 1,038,361 0.1475 0.8525 81.09
9.5 5,230,807 873,999 0.1671 0.8329 69.13
10.5 3,894,571 714,024 0.1833 0.8167 57.58
11.5 2,733,321 624,290 0.2284 0.7716 47.02
12.5 1,966,943 424,141 0.2156 0.7844 36.28
13.5 1,355,842 192,528 0.1420 0.8580 28.46
14.5 1,019,907 104,571 0.1025 0.8975 24.42
15.5 737,107 137,358 0.1863 0.8137 21.91
16.5 421,013 0.0000 1.0000 17.83
17.5 319,927 0.0000 1.0000 17.83
18.5 118,462 4,328 0.0365 0.9635 17.83
19.5 114,134 26,979 0.2364 0.7636 17.18
20.5 91,417 31,918 0.3491 0.6509 13.12
21.5 65,647 0.0000 1.0000 8.54
22.5 65,647 17,458 0.2659 0.7341 8.54
23.5 48,189 24,237 0.5030 0.4970 6.27
24.5 23,952 0.0000 1.0000 3.12
25.5 23,952 7,373 0.3078 0.6922 3.12
26.5 16,579 6,148 0.3708 0.6292 2.16
27.5 10,431 0.0000 1.0000 1.36
28.5 10,431 0.0000 1.0000 1.36
29.5 10,431 0.0000 1.0000 1.36
30.5 10,431 0.0000 1.0000 1.36
31.5 10,431 10,431 1.0000 1.36
32.5
111-221
fl, [I
N.) Ni
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL AND SMOOTH SURVIVOR CURVES

100

ORIGINAL CURVES 196+2011 EXPERIEWCE7
1934-2011 PLACEMENTS
A 1992-2011 EXPERIENCE:

90 1941-2011 PLACEMENTS
4
.80
A

70
A -4 WA 16-L3
60
50
A
40
a
30

0 10 20 30 40 50
AGE IN YEARS
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1934-2011 EXPERIENCE BAND 1964-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 17,598,029 8,415 0.0005 0.9995 100.00
0.5 16,954,665 605 0.0000 1.0000 99.95
1.5 16,990,436 23,637 0.0014 0.9986 99.95
2.5 16,886,353 23,644 0.0014 0.9986 99.81
3.5 16,626,082 0.0000 1.0000 99.67
4.5 16,321,695 122,602 0.0075 0.9925 99.67
5.5 14,661,125 155,837 0.0106 0.9894 98.92
6.5 12,593,542 144,112 0.0114 0.9886 97.87
7.5 11,988,004 388,967 0.0324 0.9676 96.75
8.5 11,608,401 499,413 0.0430 0.9570 93.61
9.5 9,846,124 528,119 0.0536 0.9464 89.58
10.5 8,913,598 664,515 0.0746 0.9254 84.78
11.5 8,088,632 828,737 0.1025 0.8975 78.46
12.5 7,228,559 1,039,932 0.1439 0.8561 70.42
13.5 6,093,566 934,667 0.1534 0.8466 60.29
14.5 4,620,748 965,786 0.2090 0.7910 51.04
15.5 3,111,420 448,337 0.1441 0.8559 40.37
16.5 2,409,392 340,454 0.1413 0.8587 34.56
17.5 1,875,638 335,347 0.1788 0.8212 29.67
18.5 1,465,711 264,478 0.1804 0.8196 24.37
19.5 1,109,767 131,125 0.1182 0.8818 19.97
20.5 978,682 139,136 0.1422 0.8578 17.61
21.5 781,661 159,875 0.2045 0.7955 15.11
22.5 624,203 58,103 0.0931 0.9069 12.02
23.5 571,194 167,997 0.2941 0.7059 10.90
24.5 403,197 125,884 0.3122 0.6878 7.69
25.5 277,314 69,114 0.2492 0.7508 5.29
26.5 208,200 53,595 0.2574 0.7426 3.97
27.5 154,605 70 0.0005 0.9995 2.95
28.5 154,535 14,599 0.0945 0.9055 2.95
29.5 141,774 22,966 0.1620 0.8380 2.67
30.5 118,808 0.0000 1.0000 2.24
31.5 118,808 13,703 0.1153 0.8847 2.24
32.5 105,105 1,169 0.0111 0.9889 1.98
33.5 103,936 20,641 0.1986 0.8014 1.96
34.5 83,294 18,729 0.2249 0.7751 1.57
35.5 64,565 0.0000 1.0000 1.22
36.5 64,565 0.0000 1.0000 1.22
37.5 64,565 6,304 0.0976 0.9024 1.22
38.5 24,581 0.0000 1.0000 1.10
.
.
111-223
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1934-2011 EXPERIENCE BAND 1964-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 24,581 20,716 0.8428 0.1572 1.10
40.5 3,865 0.0000 1.0000 0.17
41.5 3,865 0.0000 1.0000 0.17
42.5 3,865 0.0000 1.0000 0.17
43.5 3,865 490 0.1269 0.8731 0.17
44.5 3,375 735 0.2177 0.7823 0.15
45.5 2,640 0.0000 1.0000 0.12
46.5 2,640 223 0.0843 0.9157 0.12
47.5 2,418 0.0000 1.0000 0.11
48.5 2,418 0.0000 1.0000 0.11
49.5 2,418 0.0000 1.0000 0.11
50.5 2,418 0.0000 1.0000 0.11
51.5 2,418 0.0000 1.0000 0.11
.
52.5
53.5
2,418 2,418 1.0000 0.11
S
111-224
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1941-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 13,227,926 2,036 0.0002 0.9998 100.00
0.5 12,314,714 0.0000 1.0000 99.98
1.5 12,190,849 0.0000 1.0000 99.98
2.5 12,040,885 23,644 0.0020 0.9980 99.98
3.5 11,701,979 0.0000 1.0000 99.79
4.5 11,249,456 94,663 0.0084 0.9916 99.79
5.5 9,508,360 133,509 0.0140 0.9860 98.95
6.5 7,357,866 74,803 0.0102 0.9898 97.56
7.5 6,614,806 243,321 0.0368 0.9632 96.57
8.5 6,336,763 256,962 0.0406 0.9594 93.02
9.5 4,795,145 317,212 0.0662 0.9338 89.24
10.5 4,034,928 338,026 0.0838 0.9162 83.34
11.5 3,645,219 442,562 0.1214 0.8786 76.36
12.5
13.5
3,688,420
3,285,195
495,434
352,537
0.1343
0.1073
0.8657
0.8927
67.09
58.08
14.5 2,600,928 436,471 0.1678 0.8322 51.84
15.5 1,691,575 167,432 0.0990 0.9010 43.14
16.5 1,412,543 174,884 0.1238 0.8762 38.87
17.5 1,075,369 210,295 0.1956 0.8044 34.06
18.5 841,975 207,792 0.2468 0.7532 27.40
19.5 643,147 63,697 0.0990 0.9010 20.64
20.5 668,048 82,160 0.1230 0.8770 18.59
21.5 582,823 138,025 0.2368 0.7632 16.31
22.5 450,140 44,726 0.0994 0.9006 12.45
23.5 405,414 124,555 0.3072 0.6928 11.21
24.5 293,444 99,271 0.3383 0.6617 7.77
25.5 194,173 59,064 0.3042 0.6958 5.14
26.5 135,109 44,397 0.3286 0.6714 3.58
27.5 94,040 0.0000 1.0000 2.40
28.5 95,209 6,899 0.0725 0.9275 2.40
29.5 101,843 21,129 0.2075 0.7925 2.23
30.5 80,714 0.0000 1.0000 1.76
31.5 80,714 13,603 0.1685 0.8315 1.76
32.5 67,111 1,169 0.0174 0.9826 1.47
33.5 72,247 13,534 0.1873 0.8127 1.44
34.5 58,713 18,729 0.3190 0.6810 1.17
35.5 60,700 0.0000 1.0000 0.80
36.5 60,700 0.0000 1.0000 0.80
37.5 60,700 6,304 0.1039 0.8961 0.80
38.5 20,716 0.0000 1.0000 0.71
111-225
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1941-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 21,206 20,716 0.9769 0.0231 0.71
40.5 1,225 0.0000 1.0000 0.02
41.5 1,225 0.0000 1.0000 0.02
42.5 1,225 0.0000 1.0000 0.02
43.5 1,225 490 0.4003 0.5997 0.02
44.5 957 735 0.7675 0.2325 0.01
45.5 223 0.0000 1.0000 0.00
46.5 223 223 1.0000 0.00
47.5
48.5
49.5
50.5 2,418 0.0000
51.5 2,418 0.0000
52.5 2,418 2,418 1.0000
.
53.5
.
111-226
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL AND SMOOTH SURVIVOR CURVES

100
[ORIGINAL CURVE'1966-2011 EXPERIENCE'
A 19822011 EXPERIENCE:

90 19232011 PLACEMENTS
80
70
A'
60
A
£
50
A-IOWA.33-L2
40
30
0

0 20 40 60 80 100 12
AGE IN YEARS
ci z
> > cr
U)
z LU
0 cc Ui 0
0 0 0
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1922-2011 EXPERIENCE BAND 1966-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,978,702 4,234 0.0011 0.9989 100.00
0.5 3,415,800 0.0000 1.0000 99.89
1.5 3,308,147 0.0000 1.0000 99.89
2.5 3,309,675 5,196 0.0016 0.9984 99.89
3.5 3,288,785 0.0000 1.0000 99.74
4.5 3,066,927 1,115 0.0004 0.9996 99.74
5.5 2,531,915 0.0000 1.0000 99.70
6.5 2,550,812 2,262 0.0009 0.9991 99.70
7.5 2,510,105 56,699 0.0226 0.9774 99.61
8.5 2,455,457 2,019 0.0008 0.9992 97.36
9.5 2,417,192 32,638 0.0135 0.9865 97.28
10.5 2,387,897 10,044 0.0042 0.9958 95.97
11.5 2,377,853 6,386 0.0027 0.9973 95.56
.
12.5 2,335,526 18,701 0.0080 0.9920 95.31
13.5 2,159,555 23,627 0.0109 0.9891 94.54
14.5 1,878,110 1,397 0.0007 0.9993 93.51
15.5 1,744,787 60,710 0.0348 0.9652 93.44
16.5 1,413,806 11,867 0.0084 0.9916 90.19
17.5 1,159,421 39,132 0.0338 0.9662 89.43
18.5 1,042,405 16,210 0.0156 0.9844 86.41
19.5 878,025 34,245 0.0390 0.9610 85.07
20.5 790,864 69,984 0.0885 0.9115 81.75
21.5 702,657 9,773 0.0139 0.9861 74.52
22.5 681,267 8,222 0.0121 0.9879 73.48
23.5 673,332 70,738 0.1051 0.8949 72.59
24.5 603,462 668 0.0011 0.9989 64.97
25.5 603,155 23,918 0.0397 0.9603 64.90
26.5 579,237 32,634 0.0563 0.9437 62.32
27.5 532,107 31,260 0.0587 0.9413 58.81
28.5 467,459 9,455 0.0202 0.9798 55.36
29.5 458,005 10,012 0.0219 0.9781 54.24
30.5 447,993 20,012 0.0447 0.9553 53.05
31.5 398,713 25,574 0.0641 0.9359 50.68
32.5 366,765 8,711 0.0238 0.9762 47.43
33.5 351,151 25,349 0.0722 0.9278 46.30
34.5 325,951 20,383 0.0625 0.9375 42.96
35.5 303,416 10,715 0.0353 0.9647 40.27
36.5 286,850 22,983 0.0801 0.9199 38.85
37.5 254,787 9,183 0.0360 0.9640 35.74
38.5 243,674 10,718 0.0440 0.9560 34.45
111-228
PACIFICORP
OREGON PROPERTY

.
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1922-2011 EXPERIENCE BAND 1966-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 231,610 13,902 0.0600 0.9400 32.94
40.5 202,722 50,375 0.2485 0.7515 30.96
41.5 152,348 7,234 0.0475 0.9525 23.27
42.5 139,623 18,479 0.1323 0.8677 22.16
43.5 117,629 8,647 0.0735 0.9265 19.23
44.5 102,400 2,875 0.0281 0.9719 17.81
45.5 87,427 9,368 0.1072 0.8928 17.31
46.5 66,039 10,507 0.1591 0.8409 15.46
47.5 49,192 2,199 0.0447 0.9553 13.00
48.5 36,538 811 0.0222 0.9778 12.42
49.5 30,494 1,408 0.0462 0.9538 12.14
50.5 29,086 2,235 0.0768 0.9232 11.58
51.5 22,737 563 0.0248 0.9752 10.69
52.5 21,170 2,054 0.0970 0.9030 10.43
53.5 19,116 5,047 0.2640 0.7360 9.42
54.5 14,069 327 0.0233 0.9767 6.93
55.5 13,741 652 0.0474 0.9526 6.77
56.5 10,667 0.0000 1.0000 6.45
57.5 10,667 704 0.0660 0.9340 6.45
58.5 5,591 0.0000 1.0000 6.02
59.5 5,591 0.0000 1.0000 6.02
60.5 5,591 239 0.0427 0.9573 6.02
61.5 5,352 0.0000 1.0000 5.76
62.5 3,436 0.0000 1.0000 5.76
63.5 3,272 0.0000 1.0000 5.76
64.5 2,390 0.0000 1.0000 5.76
65.5 2,390 0.0000 1.0000 5.76
66.5 2,390 0.0000 1.0000 5.76
67.5 2,390 0.0000 1.0000 5.76
68.5 2,390 418 0.1749 0.8251 5.76
69.5 1,972 0.0000 1.0000 4.76
70.5 1,972 0.0000 1.0000 4.76
71.5 1,972 1,194 0.6054 0.3946 4.76
72.5 778 0.0000 1.0000 1.88
73.5 778 359 0.4618 0.5382 1.88
74.5 419 419 1.0000 1.01
75.5
.
111-229
PAC IF I CORP
OREGON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1923-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,555,357 4,234 0.0012 0.9988 100.00
0.5 3,010,410 0.0000 1.0000 99.88
1.5 2,952,034 0.0000 1.0000 99.88
2.5 2,940,911 0.0000 1.0000 99.88
3.5 2,951,028 0.0000 1.0000 99.88
4.5 2,717,287 0.0000 1.0000 99.88
5.5 2,153,130 0.0000 1.0000 99.88
6.5 2,147,045 0.0000 1.0000 99.88
7.5 2,110,349 54,165 0.0257 0.9743 99.88
8.5 2,059,861 0.0000 1.0000 97.32
9.5 2,027,217 30,442 0.0150 0.9850 97.32
10.5 2,025,278 0.0000 1.0000 95.86
11.5 2,036,887 1,575 0.0008 0.9992 95.86
.
12.5 2,014,397 12,679 0.0063 0.9937 95.78
13.5 1,865,255 21,828 0.0117 0.9883 95.18
14.5 1,586,202 0.0000 1.0000 94.07
15.5 1,477,739 60,710 0.0411 0.9589 94.07
16.5 1,169,900 11,343 0.0097 0.9903 90.20
17.5 928,331 35,944 0.0387 0.9613 89.33
18.5 840,776 13,114 0.0156 0.9844 85.87
19.5 680,346 21,493 0.0316 0.9684 84.53
20.5 630,294 67,320 0.1068 0.8932 81.86
21.5 574,163 8,912 0.0155 0.9845 73.11
22.5 601,646 7,906 0.0131 0.9869 71.98
23.5 601,984 65,424 0.1087 0.8913 71.03
24.5 559,922 324 0.0006 0.9994 63.31
25.5 565,873 23,918 0.0423 0.9577 63.28
26.5 545,298 32,634 0.0598 0.9402 60.60
27.5 496,239 30,210 0.0609 0.9391 56.98
28.5 439,978 5,270 0.0120 0.9880 53.51
29.5 436,619 9,890 0.0227 0.9773 52.87
30.5 428,132 17,512 0.0409 0.9591 51.67
31.5 380,424 24,769 0.0651 0.9349 49.56
32.5 351,197 8,711 0.0248 0.9752 46.33
33.5 342,369 25,349 0.0740 0.9260 45.18
34.5 318,349 19,872 0.0624 0.9376 41.83
35.5 297,132 10,715 0.0361 0.9639 39.22
36.5 278,806 22,087 0.0792 0.9208 37.81
37.5 247,639 9,183 0.0371 0.9629 34.81
38.5 235,480 10,604 0.0450 0.9550 33.52
111-230
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1923-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 224,672 13,206 0.0588 0.9412 32.01
40.5 197,183 50,245 0.2548 0.7452 30.13
41.5 146,939 6,969 0.0474 0.9526 22.45
42.5 134,240 18,479 0.1377 0.8623 21.39
43.5 113,879 7,839 0.0688 0.9312 18.44
44.5 99,458 2,641 0.0265 0.9735 17.17
45.5 84,721 9,368 0.1106 0.8894 16.72
46.5 63,332 10,507 0.1659 0.8341 14.87
47.5 46,517 1,735 0.0373 0.9627 12.40
48.5 34,326 612 0.0178 0.9822 11.94
49.5 28,482 1,408 0.0494 0.9506 11.73
50.5 27,222 2,235 0.0821 0.9179 11.15
51.5 21,752 563 0.0259 0.9741 10.23
52.5 20,931 2,054 0.0981 0.9019 9.97
53.5 18,877 5,047 0.2674 0.7326 8.99
54.5 13,830 327 0.0237 0.9763 6.59
55.5 13,502 652 0.0483 0.9517 6.43
56.5 10,428 0.0000 1.0000 6.12
57.5 10,428 704 0.0675 0.9325 6.12
58.5 5,591 0.0000 1.0000 5.71
59.5 5,591 0.0000 1.0000 5.71
60.5 5,591 239 0.0427 0.9573 5.71
61.5 5,352 0.0000 1.0000 5.46
62.5 3,436 0.0000 1.0000 5.46
63.5 3,272 0.0000 1.0000 5.46
64.5 2,390 0.0000 1.0000 5.46
65.5 2,390 0.0000 1.0000 5.46
66.5 2,390 0.0000 1.0000 5.46
67.5 2,390 0.0000 1.0000 5.46
68.5 2,390 418 0.1749 0.8251 5.46
69.5 1,972 0.0000 1.0000 4.51
70.5 1,972 0.0000 1.0000 4.51
71.5 1,972 1,194 0.6054 0.3946 4.51
72.5 778 0.0000 1.0000 1.78
73.5 778 359 0.4618 0.5382 1.78
74.5 419 419 1.0000 0.96
75.5
111-231
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
I 00
ORIGINAL 1982-2011 EXPERIENCE: \ CURVE 19862011 PLACEMENTS
_______________ ______________ 1996-2011 EXPERIENCE:
90 1986-2011 PLACEMENTS
80
70
6C
.-IOWA 9-S3
Sc
CO 5 10 5 20 25 30
AGE IN YEARS
Ni
(A) Ni z
U)
z UI C) it w a-
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1986-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 13,772,843 0.0000 1.0000 100.00
0.5 9,756,121 0.0000 1.0000 100.00
1.5 9,756,121 62,245 0.0064 0.9936 100.00
2.5 9,131,425 0.0000 1.0000 99.36
3.5 9,019,929 0.0000 1.0000 99.36
4.5 8,310,088 161,530 0.0194 0.9806 99.36
5.5 8,148,558 820,456 0.1007 0.8993 97.43
6.5 7,062,320 1,073,635 0.1520 0.8480 87.62
7.5 5,777,417 1,102,369 0.1908 0.8092 74.30
8.5 4,675,048 1,180,766 0.2526 0.7474 60.12
9.5 1,972,125 749,224 0.3799 0.6201 44.94
10.5 1,053,142 662,830 0.6294 0.3706 27.87
11.5 97,798 67,444 0.6896 0.3104 10.33
12.5
13.5
30,354
30,354 30,354
0.0000
1.0000
1.0000 3.21
3.21
14.5
.
111-233
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1986-2011 EXPERIENCE BAND 1996-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 12,264,434 0.0000 1.0000 100.00
0.5 8,574,734 0.0000 1.0000 100.00
1.5 8,843,062 62,245 0.0070 0.9930 100.00
2.5 8,342,073 0.0000 1.0000 99.30
3.5 8,935,245 0.0000 1.0000 99.30
4.5 8,225,405 161,530 0.0196 0.9804 99.30
5.5 8,063,875 820,456 0.1017 0.8983 97.35
6.5 6,977,637 1,073,635 0.1539 0.8461 87.44
7.5 5,716,068 1,102,369 0.1929 0.8071 73.99
8.5 4,613,699 1,180,766 0.2559 0.7441 59.72
9.5 1,972,125 749,224 0.3799 0.6201 44.43
10.5 1,053,142 662,830 0.6294 0.3706 27.55
11.5 97,798 67,444 0.6896 0.3104 10.21
.
12.5 30,354 0.0000 1.0000 3.17
13.5 30,354 30,354 1.0000 3.17
14.5
111-234
0) 01 z > > a:
(I)
z Di
0 a: Di 0.
WA I5-L1
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE EXPERIENCE:
A 1982-2011 EXPERIENCE:
--

1946-2011 PLACEMENTS
A
o l
0 10 20 30 40 50
AE IN YEARS
0
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1944-2011 EXPERIENCE BAND 1962-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 46,940,993 13,775 0.0003 0.9997 100.00
0.5 44,290,893 501,786 0.0113 0.9887 99.97
1.5 40,235,601 21,565 0.0005 0.9995 98.84
2.5 39,640,871 103,909 0.0026 0.9974 98.79
3.5 38,111,551 922,738 0.0242 0.9758 98.53
4.5 33,417,705 1,814,080 0.0543 0.9457 96.14
5.5 28,260,568 3,300,810 0.1168 0.8832 90.92
6.5 22,373,149 1,602,968 0.0716 0.9284 80.30
7.5 19,874,742 690,858 0.0348 0.9652 74.55
8.5 19,064,607 643,693 0.0338 0.9662 71.96
9.5 16,718,442 1,118,242 0.0669 0.9331 69.53
10.5 15,472,568 851,609 0.0550 0.9450 64.88
11.5 14,258,525 1,348,129 0.0945 0.9055 61.31
12.5 12,843,287 1,174,228 0.0914 0.9086 55.51 S 13.5 10,925,243 1,254,482 0.1148 0.8852 50.43
14.5 8,726,522 1,072,280 0.1229 0.8771 44.64
15.5 7,139,554 911,696 0.1277 0.8723 39.16
16.5 5,348,224 342,645 0.0641 0.9359 34.16
17.5 3,811,693 387,918 0.1018 0.8982 31.97
18.5 2,406,096 475,892 0.1978 0.8022 28.72
19.5 1,796,019 135,099 0.0752 0.9248 23.04
20.5 1,085,442 66,155 0.0609 0.9391 21.30
21.5 951,431 110,260 0.1159 0.8841 20.01
22.5 841,171 398 0.0005 0.9995 17.69
23.5 747,530 56,738 0.0759 0.9241 17.68
24.5 690,793 50,509 0.0731 0.9269 16.34
25.5 640,283 31,838 0.0497 0.9503 15.14
26.5 608,446 42,682 0.0701 0.9299 14.39
27.5 565,764 32,898 0.0581 0.9419 13.38
28.5 532,866 11,016 0.0207 0.9793 12.60
29.5 521,850 82,398 0.1579 0.8421 12.34
30.5 407,846 29,927 0.0734 0.9266 10.39
31.5 377,919 97,685 0.2585 0.7415 9.63
32.5 257,153 51,917 0.2019 0.7981 7.14
33.5 205,237 45,662 0.2225 0.7775 5.70
34.5 153,019 0.0000 1.0000 4.43
35.5 153,019 11,358 0.0742 0.9258 4.43
36.5 141,661 7,665 0.0541 0.9459 4.10
37.5 133,995 0.0000 1.0000 3.88
38.5 84,783 8,045 0.0949 0.9051 3.88
111-236
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1944-2011 EXPERIENCE BAND 1962-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 76,738 1,376 0.0179 0.9821 3.51
40.5 75,361 10,470 0.1389 0.8611 3.45
41.5 64,891 0.0000 1.0000 2.97
42.5 64,891 0.0000 1.0000 2.97
43.5 64,891 6,245 0.0962 0.9038 2.97
44.5 58,646 6,243 0.1064 0.8936 2.68
45.5 52,404 0.0000 1.0000 2.40
46.5 52,404 5,371 0.1025 0.8975 2.40
47.5 47,033 2,572 0.0547 0.9453 2.15
48.5 44,461 8,032 0.1807 0.8193 2.03
49.5 23,750 0.0000 1.0000 1.67
50.5 23,750 0.0000 1.0000 1.67
51.5 23,750 0.0000 1.0000 1.67
52.5 23,750 4,950 0.2084 0.7916 1.67
53.5 18,800 0.0000 1.0000 1.32
54.5 18,800 0.0000 1.0000 1.32
55.5 18,800 0.0000 1.0000 1.32
56.5 18,800 18,800 1.0000 1.32
57.5
.
111-237
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 44,467,787 13,775 0.0003 0.9997 100.00
0.5 41,934,052 501,786 0.0120 0.9880 99.97
1.5 37,956,316 0.0000 1.0000 98.77
2.5 37,801,296 103,804 0.0027 0.9973 98.77
3.5 36,223,862 922,738 0.0255 0.9745 98.50
4.5 31,660,317 1,814,080 0.0573 0.9427 95.99
5.5 26,484,786 3,300,123 0.1246 0.8754 90.49
6.5 20,664,946 1,601,585 0.0775 0.9225 79.22
7.5 18,319,418 682,982 0.0373 0.9627 73.08
8.5 17,537,085 604,734 0.0345 0.9655 70.35
9.5 15,313,358 1,037,860 0.0678 0.9322 67.93
10.5 14,207,957 728,015 0.0512 0.9488 63.32
11.5 13,086,321 1,223,202 0.0935 0.9065 60.08
12.5 11,827,450 1,107,079 0.0936 0.9064 54.46 S 13.5 9,963,427 1,080,367 0.1084 0.8916 49.36
14.5 7,983,417 935,060 0.1171 0.8829 44.01
15.5 6,599,420 861,021 0.1305 0.8695 38.86
16.5 4,847,072 273,182 0.0564 0.9436 33.79
17.5 3,423,463 347,265 0.1014 0.8986 31.88
18.5 2,074,660 461,763 0.2226 0.7774 28.65
19.5 1,551,594 86,978 0.0561 0.9439 22.27
20.5 907,350 44,761 0.0493 0.9507 21.02
21.5 806,090 94,409 0.1171 0.8829 19.99
22.5 738,208 398 0.0005 0.9995 17.65
23.5 644,567 56,738 0.0880 0.9120 17.64
24.5 594,796 35,443 0.0596 0.9404 16.08
25.5 569,608 31,838 0.0559 0.9441 15.13
26.5 537,771 42,682 0.0794 0.9206 14.28
27.5 510,007 31,368 0.0615 0.9385 13.15
28.5 489,948 11,016 0.0225 0.9775 12.34
29.5 478,932 82,398 0.1720 0.8280 12.06
30.5 364,928 29,927 0.0820 0.9180 9.99
31.5 366,289 97,685 0.2667 0.7333 9.17
32.5 245,523 51,917 0.2115 0.7885 6.72
33.5 194,633 45,662 0.2346 0.7654 5.30
34.5 144,987 0.0000 1.0000 4.06
35.5 153,019 11,358 0.0742 0.9258 4.06
36.5 141,661 7,665 0.0541 0.9459 3.76
37.5 133,995 0.0000 1.0000 3.55
38.5 84,783 8,045 0.0949 0.9051 3.55
11 1-238
PACIFICORP
OREGON PROPERTY
Q
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 76,738 1,376 0.0179 0.9821 3.22
40.5 75,361 10,470 0.1389 0.8611 3.16
41.5 64,891 0.0000 1.0000 2.72
42.5 64,891 0.0000 1.0000 2.72
43.5 64,891 6,245 0.0962 0.9038 2.72
44.5 58,646 6,243 0.1064 0.8936 2.46
45.5 52,404 0.0000 1.0000 2.20
46.5 52,404 5,371 0.1025 0.8975 2.20
47.5 47,033 2,572 0.0547 0.9453 1.97
48.5 44,461 8,032 0.1807 0.8193 1.86
49.5 23,750 0.0000 1.0000 1.53
50.5 23,750 0.0000 1.0000 1.53
51.5 23,750 0.0000 1.0000 1.53
52.5 23,750 4,950 0.2084 0.7916 1.53
53.5 18,800 0.0000 1.0000 1.21
54.5 18,800 0.0000 1.0000 1.21
55.5 18,800 0.0000 1.0000 1.21
56.5 18,800 18,800 1.0000 1.21
57.5
•..H
111-239
.
111-240
WASHINGTON PROPERTY
.
F- L-1
.
S 1]
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
2:
cc
> >
(I)
2: Ui
0 a: Ui IL
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1944-2011 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE RETMT SURV
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO
0.0 223,460 0.0000 1.0000
0.5 225,674 0.0000 1.0000
1.5 229,709 0.0000 1.0000
2.5 226,568 0.0000 1.0000
3.5 218,875 0.0000 1.0000
4.5 222,368 0.0000 1.0000
5.5 226,852 0.0000 1.0000
6.5 230,369 0.0000 1.0000
7.5 235,997 0.0000 1.0000
8.5 239,653 0.0000 1.0000
9.5 243,805 379 0.0016 0.9984
10.5 246,902 277 0.0011 0.9989
11.5 249,865 306 0.0012 0.9988
12.5 243,449 342 0.0014 0.9986
13.5 242,192 619 0.0026 0.9974
14.5 240,095 626 0.0026 0.9974
15.5 241,477 342 0.0014 0.9986
16.5 270,464 412 0.0015 0.9985
17.5 270,052 287 0.0011 0.9989
18.5 269,765 229 0.0008 0.9992
19.5 269,536 550 0.0020 0.9980
20.5 267,629 2,027 0.0076 0.9924
21.5 265,602 0.0000 1.0000
22.5 262,109 0.0000 1.0000
23.5 262,109 0.0000 1.0000
24.5 262,109 0.0000 1.0000
25.5 182,290 719 0.0039 0.9961
26.5 225,311 2,605 0.0116 0.9884
27.5 222,706 3,089 0.0139 0.9861
28.5 216,944 3,429 0.0158 0.9842
29.5 208,694 2,730 0.0131 0.9869
30.5 197,671 3,102 0.0157 0.9843
31.5 188,378 3,049 0.0162 0.9838
32.5 182,279 2,529 0.0139 0.9861
33.5 178,701 2,350 0.0131 0.9869
34.5 176,351 2,148 0.0122 0.9878
35.5 173,072 3,553 0.0205 0.9795
36.5 154,433 3,113 0.0202 0.9798
37.5 136,545 2,766 0.0203 0.9797
38.5 122,272 3,261 0.0267 0.9733
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
99.84
99.73
99.61
99.47
99.22
98.96
98.82
98.67
98.56
98.48
98.28
97.53
97.53
97.53
97.53
97.53
97.15
96.03
94.69
93.20
91.98
90.53
89.07
87.83
86.68
85.62
83.87
82.17
80.51
.
111-242
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1944-2011 EXPERIENCE BAND 1971-2011
.
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL

39.5 113,038

40.5 103,264

41.5 98,219

42.5 91,948

43.5 87, 916

44.5 82, 987

45.5 77,983

46.5 72,478

47.5 66,854

48.5 58,045

49.5 53,668

50.5 47,953

51.5 43,576

52.5 38,492

53.5 33,987
54.5
RETIREMENTS
DURING AGE
INTERVAL
3,361
2,317
1,923
1,239
2,004
1,992
1,363
3,046
3,180
1,514
2,670
2,893
3,355
4,506
33,987
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0297 0.9703 78.36
0.0224 0.9776 76.03
0.0196 0.9804 74.33
0.0135 0.9865 72.87
0.0228 0.9772 71.89
0.0240 0.9760 70.25
0.0175 0.9825 68.56
0.0420 0.9580 67.37
0.0476 0.9524 64.53
0.0261 0.9739 61.46
0.0497 0.9503 59.86
0.0603 0.9397 56.88
0.0770 0.9230 53.45
0.1171 0.8829 49.34
1.0000 43.56
L
111-243
1
) C, z >
(I)
F— z w
cc C-)
Ui a-
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
00
ORIGINAL CURVE • 1912-2011 PLACEMENTS
70 \1IIj_I.
\ IOWA 60-R2
0 20 40 60 80 100 120
AGE IN YEARS
. . .
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1912-2011 EXPERIENCE BAND 1938-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL PATIO RATIO INTERVAL
0.0 2,470,844 0.0000 1.0000 100.00
0.5 2,418,128 475 0.0002 0.9998 100.00
1.5 2,411,937 3,229 0.0013 0.9987 99.98
2.5 2,405,726 4,666 0.0019 0.9981 99.85
3.5 2,397,649 55,500 0.0231 0.9769 99.65
4.5 2,333,402 0.0000 1.0000 97.35
5.5 2,317,632 5,973 0.0026 0.9974 97.35
6.5 2,273,679 6,375 0.0028 0.9972 97.10
7.5 2,259,751 13,288 0.0059 0.9941 96.82
8.5 2,109,935 908 0.0004 0.9996 96.25
9.5 2,080,953 1,496 0.0007 0.9993 96.21
10.5 2,079,989 1,449 0.0007 0.9993 96.14
11.5 2,078,835 26,992 0.0130 0.9870 96.08
12.5 2,052,535 1,658 0.0008 0.9992 94.83 S 13.5 1,992,306 2,560 0.0013 0.9987 94.75
14.5 1,970,546 4,316 0.0022 0.9978 94.63
15.5 1,405,127 695 0.0005 0.9995 94.42
16.5 1,362,373 0.0000 1.0000 94.38
17.5 1,104,394 916 0.0008 0.9992 94.38
18.5 1,092,591 2,089 0.0019 0.9981 94.30
19.5 692,796 1,310 0.0019 0.9981 94.12
20.5 691,724 3,318 0.0048 0.9952 93.94
21.5 608,709 1,209 0.0020 0.9980 93.49
22.5 549,634 0.0000 1.0000 93.30
23.5 521,265 2,041 0.0039 0.9961 93.30
24.5 520,076 2,493 0.0048 0.9952 92.94
25.5 395,765 62 0.0002 0.9998 92.49
26.5 389,142 200 0.0005 0.9995 92.48
27.5 387,879 221 0.0006 0.9994 92.43
28.5 382,334 1,262 0.0033 0.9967 92.38
29.5 381,072 3,168 0.0083 0.9917 92.07
30.5 367,893 1,326 0.0036 0.9964 91.31
31.5 292,881 643 0.0022 0.9978 90.98
32.5 291,278 7,655 0.0263 0.9737 90.78
33.5 254,500 4,228 0.0166 0.9834 88.39
34.5 244,813 454 0.0019 0.9981 86.92
35.5 232,243 2,777 0.0120 0.9880 86.76
36.5 229,286 3,042 0.0133 0.9867 85.73
37.5 226,216 2,990 0.0132 0.9868 84.59
38.5 223,225 1,631 0.0073 0.9927 83.47
111-245
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1912-2011 EXPERIENCE BAND 1938-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 214,970 4,256 0.0198 0.9802 82.86
40.5 210,714 12,548 0.0596 0.9404 81.22
41.5 198,166 589 0.0030 0.9970 76.38
42.5 186,200 0.0000 1.0000 76.16
43.5 169,546 401 0.0024 0.9976 76.16
44.5 169,146 163 0.0010 0.9990 75.98
45.5 165,981 1,019 0.0061 0.9939 75.90
46.5 164,962 0.0000 1.0000 75.44
47.5 148,709 562 0.0038 0.9962 75.44
48.5 140,897 9,913 0.0704 0.9296 75.15
49.5 123,709 218 0.0018 0.9982 69.86
50.5 119,178 694 0.0058 0.9942 69.74
51.5 113,100 0.0000 1.0000 69.34
52.5 102,376 0.0000 1.0000 69.34
53.5 84,378 0.0000 1.0000 69.34
54.5 81,080 0.0000 1.0000 69.34
55.5 59,965 290 0.0048 0.9952 69.34
56.5 57,675 1,699 0.0295 0.9705 69.00
57.5 45,834 0.0000 1.0000 66.97
58.5 34,990 14,120 0.4035 0.5965 66.97
59.5 14,408 0.0000 1.0000 39.94
60.5 11,382 0.0000 1.0000 39.94
61.5 9,240 0.0000 1.0000 39.94
62.5 9,240 0.0000 1.0000 39.94
63.5 8,141 0.0000 1.0000 39.94
64.5 6,619 106 0.0160 0.9840 39.94
65.5 6,513 51 0.0079 0.9921 39.31
66.5 6,462 0.0000 1.0000 39.00
67.5 6,462 0.0000 1.0000 39.00
68.5 6,462 0.0000 1.0000 39.00
69.5 6,462 1,035 0.1602 0.8398 39.00
70.5 5,401 0.0000 1.0000 32.75
71.5 5,401 0.0000 1.0000 32.75
72.5 5,287 106 0.0200 0.9800 32.75
73.5 5,182 216 0.0416 0.9584 32.09
74.5 4,966 0.0000 1.0000 30.76
75.5 4,966 0.0000 1.0000 30.76
76.5 4,966 5 0.0010 0.9990 30.76
77.5 4,961 0.0000 1.0000 30.73
78.5 4,961 0.0000 1.0000 30.73 0
111-246
PAC IF I CORP
WASHINGTON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
fl,
PLACEMENT BAND 1912-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 4,961
80.5 4,728
81.5 4,728
82.5 2,521
83.5 2,521
84.5 120
85.5 120
86.5 120
87.5 120
88.5 120
89.5 120
90.5 120
91.5 120
92.5 120
93.5 120
94.5 120
95.5 120
96.5 120
97.5 120
98.5
EXPERIENCE BAND 1938-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 30.73
0.0000 1.0000 30.73
0.0000 1.0000 30.73
0.0000 1.0000 30.73
0.0135 0.9865 30.73
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
0.0000 1.0000 30.31
30.31
RETIREMENTS
DURING AGE
INTERVAL
34
111-247
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
icc
1937-2011 EXPERIENCE: ORIGINAL CURVE
907;~
1907-2011 PLACEMENTS
m
\4v Z 60
IOWA 53- 1
U) 50
z w
cc
10
Co 20 40 60 80 100 120
AGE IN YEARS
0 0 .
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1907-2011 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 54,651,460 84,369 0.0015 0.9985 100.00
0.5 53,857,043 87,553 0.0016 0.9984 99.85
1.5 53,186,877 541,478 0.0102 0.9898 99.68
2.5 52,295,884 404,271 0.0077 0.9923 98.67
3.5 48,174,547 161,649 0.0034 0.9966 97.91
4.5 47,570,002 289,109 0.0061 0.9939 97.58
5.5 46,538,177 702,311 0.0151 0.9849 96.98
6.5 44,726,981 252,575 0.0056 0.9944 95.52
7.5 43,739,207 553,341 0.0127 0.9873 94.98
8.5 41,935,113 286,187 0.0068 0.9932 93.78
9.5 41,089,719 107,081 0.0026 0.9974 93.14
10.5 40,383,712 194,565 0.0048 0.9952 92.90
11.5 39,784,042 179,588 0.0045 0.9955 92.45
.
12.5 39,187,303 205,735 0.0053 0.9947 92.03
13.5 36,905,344 197,032 0.0053 0.9947 91.55
14.5 34,630,906 153,891 0.0044 0.9956 91.06
15.5 31,119,289 162,590 0.0052 0.9948 90.66
16.5 29,573,598 150,958 0.0051 0.9949 90.18
17.5 26,865,620 125,617 0.0047 0.9953 89.72
18.5 25,412,974 183,050 0.0072 0.9928 89.30
19.5 21,670,573 211,063 0.0097 0.9903 88.66
20.5 17,651,379 106,258 0.0060 0.9940 87.80
21.5 15,461,800 65,690 0.0042 0.9958 87.27
22.5 14,845,991 193,567 0.0130 0.9870 86.90
23.5 14,566,743 298,452 0.0205 0.9795 85.76
24.5 14,257,240 135,890 0.0095 0.9905 84.01
25.5 13,395,046 76,538 0.0057 0.9943 83.21
26.5 13,061,162 273,663 0.0210 0.9790 82.73
27.5 12,770,727 112,046 0.0088 0.9912 81.00
28.5 12,461,444 164,370 0.0132 0.9868 80.29
29.5 10,906,929 130,338 0.0120 0.9880 79.23
30.5 10,320,391 128,813 0.0125 0.9875 78.28
31.5 8,319,807 118,173 0.0142 0.9858 77.30
32.5 7,909,924 105,417 0.0133 0.9867 76.20
33.5 7,161,367 114,833 0.0160 0.9840 75.19
34.5 6,736,058 54,219 0.0080 0.9920 73.98
35.5 6,141,174 57,435 0.0094 0.9906 73.39
36.5 5,985,995 72,446 0.0121 0.9879 72.70
37.5 5,750,760 97,633 0.0170 0.9830 71.82
38.5 5,496,540 50,290 0.0091 0.9909 70.60
111-249
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1907-2011 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 5,198,405 123,995 0.0239 0.9761 69.96
40.5 5,073,086 298,628 0.0589 0.9411 68.29
41.5 4,703,704 116,569 0.0248 0.9752 64.27
42.5 4,383,522 59,479 0.0136 0.9864 62.68
43.5 4,161,373 78,085 0.0188 0.9812 61.82
44.5 3,774,351 20,807 0.0055 0.9945 60.66
45.5 3,542,653 29,341 0.0083 0.9917 60.33
46.5 3,431,421 32,902 0.0096 0.9904 59.83
47.5 3,273,677 53,673 0.0164 0.9836 59.26
48.5 3,010,771 26,581 0.0088 0.9912 58.29
49.5 2,742,704 45,240 0.0165 0.9835 57.77
50.5 2,554,515 23,215 0.0091 0.9909 56.82
51.5 2,305,765 5,997 0.0026 0.9974 56.30
52.5 2,230,676 19,270 0.0086 0.9914 56.16
53.5 2,094,385 44,226 0.0211 0.9789 55.67
54.5 1,738,939 20,707 0.0119 0.9881 54.49
55.5 1,421,784 15,145 0.0107 0.9893 53.85
56.5 1,315,257 23,080 0.0175 0.9825 53.27
57.5 984,428 5,156 0.0052 0.9948 52.34
58.5 530,564 4,084 0.0077 0.9923 52.06
59.5 394,164 20,873 0.0530 0.9470 51.66
60.5 152,076 0.0000 1.0000 48.93
61.5 125,494 0.0000 1.0000 48.93
62.5 74,210 152 0.0020 0.9980 48.93
63.5 55,253 1,385 0.0251 0.9749 48.83
64.5 18,823 0.0000 1.0000 47.60
65.5 3,434 690 0.2009 0.7991 47.60
66.5 2,463 1,204 0.4886 0.5114 38.04
67.5 1,165 156 0.1336 0.8664 19.45
68.5 1,010 0.0000 1.0000 16.85
69.5 1,010 0.0000 1.0000 16.85
70.5 1,010 0.0000 1.0000 16.85
71.5 820 0.0000 1.0000 16.85
72.5 820 0.0000 1.0000 16.85
73.5 760 0.0000 1.0000 16.85
74.5 760 0.0000 1.0000 16.85
75.5 553 0.0000 1.0000 16.85
76.5 553 0.0000 1.0000 16.85
77.5 553 20 0.0354 0.9646 16.85
78.5 534 0.0000 1.0000 16.26
0
111-250
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1907-2011 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 534 355 0.6654 0.3346 16.26
80.5 58 0.0000 1.0000 5.44
81.5 5.44
111-251
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
[GILCURVE. 1991-2011 EXPERIENCE:
1961-2010 PLACEMENTS
El
iIAW1I
10
0 0 10 20 30 40 50 60
AGE IN YEARS
0
NJ 01 NJ z > > a:
(I)
I- z w C) a: LU
1
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1961-2010 EXPERIENCE BAND 1991-2011
S
.
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL

0.0 640,225

0.5 813,666

1.5 702,285

2.5 772,419

3.5 784,473

4.5 826,389

5.5 826,389

6.5 817,543

7.5 817,543

8.5 749,434

9.5 749,434

10.5 744,971

11.5 764,496

12.5 764,496

13.5 723,046

14.5 611,111

15.5 551,522

16.5 551,522

17.5 525,066

18.5 550,414

19.5 423,267

20.5 285,723

21.5 129,152

22.5 129,152

23.5 66,310

24.5 49,133

25.5 8,768

26.5 8,768

27.5 10,578

28.5 10,578

29.5 10,586

30.5 10,586

31.5 10,586

32.5 8,704

33.5 8,704

34.5 8,704

35.5 8,704

36.5 7,170

37.5 7,161

38.5 6,819
PCT SURV
RETMT SURV BEGIN OF
PATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0107 0.9893 100.00
0.0000 1.0000 98.93
0.0000 1.0000 98.93
0.0000 1.0000 98.93
0.0000 1.0000 98.93
0.0032 0.9968 98.93
0.0000 1.0000 98.62
0.0001 0.9999 98.62
0.0257 0.9743 98.61
0.0000 1.0000 96.08
0.0000 1.0000 96.08
0.0009 0.9991 96.08
0.0137 0.9863 95.99
0.0485 0.9515 94.68
0.0399 0.9601 90.08
0.0000 1.0000 86.49
0.0000 1.0000 86.49
0.0000 1.0000 86.49
0.0773 0.9227 86.49
0.1485 0.8515 79.81
0.0000 1.0000 67.96
0.0000 1.0000 67.96
0.0000 1.0000 67.96
0.0000 1.0000 67.96
0.0000 1.0000 67.96
0.0000 1.0000 67.96
0.0000 1.0000 67.96
0.0000 1.0000 67.96
0.0000 1.0000 67.96
0.0000 1.0000 67.96
0.0000 1.0000 67.96
0.0012 0.9988 67.96
0.0000 1.0000 67.88
0.0000 1.0000 67.88
RETIREMENTS
DURING AGE
INTERVAL
8,846
2,362
43
18,559
497
7,201
26,700
16,869
5,123
7,295
111-253
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1961-2010 EXPERIENCE BAND 1991-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 6,819 0.0000 1.0000 67.88
40.5 3,979 0.0000 1.0000 67.88
41.5 3,979 0.0000 1.0000 67.88
42.5 3,979 0.0000 1.0000 67.88
43.5 3,979 0.0000 1.0000 67.88
44.5 1,810 0.0000 1.0000 67.88
45.5 1,810 0.0000 1.0000 67.88
46.5 1,810 0.0000 1.0000 67.88
47.5 1,810 0.0000 1.0000 67.88
48.5 67.88
.
111-254
1967-2011 EXPERIENCE: ORIGINAL CURVE s U 1-20 PLACEMENTS
1982-2011 EXPERIENCE:
1946-2011 PLACEMENTS
IOWA 52RL5
• Lal
20 40 60 80 100 120
AGE IN YEARS
0 0
100
9C
8C
rTo
) 01 01 Z 60 > > a:
(#•) 50
z w 0 a: Ui 40
11
30
20
10
. . .
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1967-2011
EXPOSURES AT RETIREMENTS PCT SURV
BEGINNING OF DURING AGE RETMT SURV BEGIN OF
AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
96,209,514 202,638 0.0021 0.9979 100.00
93,820,227 650,255 0.0069 0.9931 99.79
91,181,611 567,593 0.0062 0.9938 99.10
88,527,844 407,514 0.0046 0.9954 98.48
85,262,462 482,751 0.0057 0.9943 98.03
82,073,815 386,436 0.0047 0.9953 97.47
79,302,096 389,597 0.0049 0.9951 97.01
75,545,664 412,426 0.0055 0.9945 96.54
73,368,020 354,136 0.0048 0.9952 96.01
69,917,966 318,812 0.0046 0.9954 95.55
66,741,291 338,363 0.0051 0.9949 95.11
63,810,708 350,227 0.0055 0.9945 94.63
60,536,112 295,725 0.0049 0.9951 94.11
58,702,298 283,739 0.0048 0.9952 93.65
54,552,085 318,565 0.0058 0.9942 93.20
48,067,510 297,236 0.0062 0.9938 92.65
43,442,840 256,830 0.0059 0.9941 92.08
38,226,173 253,057 0.0066 0.9934 91.54
33,505,952 233,644 0.0070 0.9930 90.93
29,202,694 191,441 0.0066 0.9934 90.30
26,526,436 213,042 0.0080 0.9920 89.70
25,557,422 236,499 0.0093 0.9907 88.98
24,669,258 230,005 0.0093 0.9907 88.16
23,256,431 265,087 0.0114 0.9886 87.34
21,841,965 253,666 0.0116 0.9884 86.34
20,336,981 227,592 0.0112 0.9888 85.34
19,218,866 201,020 0.0105 0.9895 84.38
17,977,621 290,453 0.0162 0.9838 83.50
16,719,805 248,397 0.0149 0.9851 82.15
15,642,044 172,180 0.0110 0.9890 80.93
14,356,103 179,047 0.0125 0.9875 80.04
13,278,614 159,700 0.0120 0.9880 79.04
11,939,698 143,297 0.0120 0.9880 78.09
10,971,011 137,630 0.0125 0.9875 77.16
10,077,698 149,877 0.0149 0.9851 76.19
9,290,623 135,857 0.0146 0.9854 75.05
8,651,854 68,704 0.0079 0.9921 73.96
8,188,565 61,589 0.0075 0.9925 73.37
7,665,245 103,558 0.0135 0.9865 72.82
7,087,138 111,422 0.0157 0.9843 71.83
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31.5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
E-11
111-256
PACIFICORP
.

WASHINGTON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1946-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 6,619,948
40.5 6,137,412
41.5 5,686,827
42.5 5,285,984
43.5 4,876,284
44.5 4,545,581
45.5 4,156,767
46.5 3,743,977
47.5 3,376,658
48.5 2,971,598
49.5 2,704,202
50.5 2,259,534
51.5 2,020,755
52.5 1,821,602
53.5 1,674,141
54.5 1,496,230
55.5 1,319,988
56.5 1,155,530
57.5
EXPERIENCE BAND 1967-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0160 0.9840 70.70
0.0121 0.9879 69.57
0.0151 0.9849 68.73
0.0196 0.9804 67.69
0.0133 0.9867 66.36
0.0236 0.9764 65.48
0.0417 0.9583 63.93
0.0314 0.9686 61.27
0.0467 0.9533 59.34
0.0321 0.9679 56.58
0.0989 0.9011 54.76
0.0344 0.9656 49.34
0.0382 0.9618 47.65
0.0208 0.9792 45.83
0.0205 0.9795 44.87
0.0132 0.9868 43.95
0.0102 0.9898 43.37
0.0312 0.9688 42.93
41.59
RETIREMENTS
DURING AGE
INTERVAL
106,223
74,337
85,906
103,652
64,877
107,495
173,137
117,488
157,569
95,318
267,511
77,626
77,271
37,878
34,291
19,729
13,525
35,998
.
111-257
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 84,941,339 202,638 0.0024 0.9976 100.00
0.5 83,208,228 471,113 0.0057 0.9943 99.76
1.5 81,780,332 447,277 0.0055 0.9945 99.20
2.5 79,861,834 306,688 0.0038 0.9962 98.65
3.5 77,213,221 379,271 0.0049 0.9951 98.28
4.5 74,581,428 278,838 0.0037 0.9963 97.79
5.5 72,297,097 299,774 0.0041 0.9959 97.43
6.5 68,839,881 316,154 0.0046 0.9954 97.02
7.5 67,105,871 273,329 0.0041 0.9959 96.58
8.5 64,105,966 248,581 0.0039 0.9961 96.18
9.5 61,167,591 256,567 0.0042 0.9958 95.81
10.5 58,505,954 278,187 0.0048 0.9952 95.41
11.5 55,380,731 220,420 0.0040 0.9960 94.96
12.5 52,296,674 219,081 0.0042 0.9958 94.58
13.5 48,612,096 254,032 0.0052 0.9948 94.18
14.5 42,565,465 248,033 0.0058 0.9942 93.69
15.5 38,384,477 211,058 0.0055 0.9945 93.14
16.5 33,547,150 205,785 0.0061 0.9939 92.63
17.5 29,216,725 196,842 0.0067 0.9933 92.06
18.5 25,300,662 164,248 0.0065 0.9935 91.44
19.5 22,923,193 183,356 0.0080 0.9920 90.85
20.5 20,338,420 147,043 0.0072 0.9928 90.12
21.5 19,794,556 147,513 0.0075 0.9925 89.47
22.5 18,674,969 152,094 0.0081 0.9919 88.80
23.5 17,555,411 149,857 0.0085 0.9915 88.08
24.5 16,388,188 133,879 0.0082 0.9918 87.33
25.5 15,601,802 123,719 0.0079 0.9921 86.62
26.5 14,803,703 208,649 0.0141 0.9859 85.93
27.5 15,383,358 173,811 0.0113 0.9887 84.72
28.5 14,380,183 115,256 0.0080 0.9920 83.76
29.5 13,151,165 111,582 0.0085 0.9915 83.09
30.5 12,141,142 98,069 0.0081 0.9919 82.38
31.5 10,863,856 85,317 0.0079 0.9921 81.72
32.5 9,953,150 90,871 0.0091 0.9909 81.08
33.5 9,106,596 77,133 0.0085 0.9915 80.34
34.5 8,392,265 74,588 0.0089 0.9911 79.66
35.5 8,651,854 68,704 0.0079 0.9921 78.95
36.5 8,188,565 61,589 0.0075 0.9925 78.32
37.5 7,665,245 103,558 0.0135 0.9865 77.73
38.5 7,087,138 111,422 0.0157 0.9843 76.68
111-258
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE •RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 6,619,948 106,223 0.0160 0.9840 75.48
40.5 6,137,412 74,337 0.0121 0.9879 74.27
41.5 5,686,827 85,906 0.0151 0.9849 73.37
42.5 5,285,984 103,652 0.0196 0.9804 72.26
43.5 4,876,284 64,877 0.0133 0.9867 70.84
44.5 4,545,581 107,495 0.0236 0.9764 69.90
45.5 4,156,767 173,137 0.0417 0.9583 68.25
46.5 3,743,977 117,488 0.0314 0.9686 65.40
47.5 3,376,658 157,569 0.0467 0.9533 63.35
48.5 2,971,598 95,318 0.0321 0.9679 60.39
49.5 2,704,202 267,511 0.0989 0.9011 58.46
50.5 2,259,534 77,626 0.0344 0.9656 52.67
51.5 2,020,755 77,271 0.0382 0.9618 50.86
.
52.5 1,821,602 37,878 0.0208 0.9792 48.92
53.5 1,674,141 34,291 0.0205 0.9795 47.90
54.5 1,496,230 19,729 0.0132 0.9868 46.92
55.5 1,319,988 13,525 0.0102 0.9898 46.30
56.5 1,155,530 35,998 0.0312 0.9688 45.83
57.5 44.40
111-259
1
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
00
ORIGINAL CURVE 1967-2011 EXPERIENCE:
1945-2011 PLACEMENTS
::____
70
Maass
IOWA 60- 1
po C) z >
U)
I— z w C.)
w 0.
0 20 40 60 80 100 120
AGE IN YEARS
S S S
0
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1945-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 60,733,802 51,884 0.0009 0.9991 100.00
0.5 59,965,731 396,466 0.0066 0.9934 99.91
1.5 59,291,823 375,426 0.0063 0.9937 99.25
2.5 58,554,087 289,907 0.0050 0.9950 98.63
3.5 56,913,514 365,292 0.0064 0.9936 98.14
4.5 54,911,297 574,769 0.0105 0.9895 97.51
5.5 54,057,525 528,687 0.0098 0.9902 96.49
6.5 51,554,559 372,552 0.0072 0.9928 95.54
7.5 50,678,697 285,670 0.0056 0.9944 94.85
8.5 49,285,010 275,074 0.0056 0.9944 94.32
9.5 47,797,113 274,429 0.0057 0.9943 93.79
10.5 46,888,333 533,602 0.0114 0.9886 93.25
11.5 44,889,285 229,045 0.0051 0.9949 92.19
12.5 45,188,816 234,153 0.0052 0.9948 91.72
13.5 42,969,135 207,230 0.0048 0.9952 91.25
14.5 40,247,648 252,206 0.0063 0.9937 90.81
15.5 38,100,249 215,844 0.0057 0.9943 90.24
16.5 36,283,003 148,986 0.0041 0.9959 89.73
17.5 33,959,776 218,140 0.0064 0.9936 89.36
18.5 30,765,490 164,387 0.0053 0.9947 88.78
19.5 28,546,347 114,461 0.0040 0.9960 88.31
20.5 26,409,079 147,964 0.0056 0.9944 87.95
21.5 26,695,915 177,528 0.0067 0.9933 87.46
22.5 25,767,064 178,082 0.0069 0.9931 86.88
23.5 24,519,306 159,259 0.0065 0.9935 86.28
24.5 23,237,565 172,863 0.0074 0.9926 85.72
25.5 22,028,031 152,296 0.0069 0.9931 85.08
26.5 20,766,756 169,015 0.0081 0.9919 84.49
27.5 19,392,030 166,624 0.0086 0.9914 83.81
28.5 18,355,701 129,361 0.0070 0.9930 83.09
29.5 16,369,445 136,271 0.0083 0.9917 82.50
30.5 14,545,454 122,536 0.0084 0.9916 81.81
31.5 12,606,966 82,460 0.0065 0.9935 81.12
32.5 11,477,517 82,275 0.0072 0.9928 80.59
33.5 10,339,634 75,016 0.0073 0.9927 80.02
34.5 9,413,188 106,002 0.0113 0.9887 79.44
35.5 8,566,841 79,397 0.0093 0.9907 78.54
36.5 7,903,346 55,548 0.0070 0.9930 77.81
37.5 7,247,297 49,542 0.0068 0.9932 77.27
38.5 6,660,049 60,214 0.0090 0.9910 76.74
111-261
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1945-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS POT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 6,229,113 54,857 0.0088 0.9912 76.04
40.5 5,850,947 41,945 0.0072 0.9928 75.37
41.5 5,452,616 38,126 0.0070 0.9930 74.83
42.5 5,105,454 38,501 0.0075 0.9925 74.31
43.5 4,757,119 77,731 0.0163 0.9837 73.75
44.5 4,393,137 60,388 0.0137 0.9863 72.55
45.5 4,063,589 99,121 0.0244 0.9756 71.55
46.5 3,754,275 38,284 0.0102 0.9898 69.80
47.5 3,402,439 69,725 0.0205 0.9795 69.09
48.5 3,063,457 58,031 0.0189 0.9811 67.68
49.5 2,841,080 35,959 0.0127 0.9873 66.39
50.5 2,615,585 37,063 0.0142 0.9858 65.55
51.5 2,413,005 21,956 0.0091 0.9909 64.62
52.5 2,230,617 36,164 0.0162 0.9838 64.04
53.5 2,089,540 13,304 0.0064 0.9936 63.00
54.5 1,894,393 8,660 0.0046 0.9954 62.60
55.5 1,710,740 12,064 0.0071 0.9929 62.31
56.5 1,518,811 8,612 0.0057 0.9943 61.87
57.5 61.52
Is ~
111-262
40 L0 SO 100
120
AGE IN YEARS
1948-2011 EXPERIENCE: ORIGINAL CURVE. 1921-2011 PLACEMENTS
IOWA 50-R3
C a
80
70
0 Z 60 > > lx
U) 50 I- z w 0 lx W 40 a.
30
20
10
C)
CA)
S •
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL AND SMOOTH SURVIVOR CURVES
I (st'
PACIFICORP
WASHINGTON PROPERTY
r
L
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT HAND 1921-2011 EXPERIENCE BAND 1948-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 16,921,283 12,290 0.0007 0.9993 100.00
0.5 16,441,149 46,974 0.0029 0.9971 99.93
1.5 15,851,113 106,175 0.0067 0.9933 99.64
2.5 15,270,924 46,315 0.0030 0.9970 98.97
3.5 14,667,934 22,911 0.0016 0.9984 98.67
4.5 14,179,186 14,399 0.0010 0.9990 98.52
5.5 13,981,275 59,298 0.0042 0.9958 98.42
6.5 12,801,212 15,236 0.0012 0.9988 98.00
7.5 12,295,231 10,831 0.0009 0.9991 97.89
8.5 12,062,698 8,329 0.0007 0.9993 97.80
9.5 11,797,468 13,779 0.0012 0.9988 97.73
10.5 10,734,881 9,579 0.0009 0.9991 97.62
11.5 10,374,332 11,028 0.0011 0.9989 97.53
12.5 10,227,298 17,988 0.0018 0.9982 97.43
13.5 9,548,480 7,554 0.0008 0.9992 97.26
14.5 9,015,788 6,913 0.0008 0.9992 97.18
15.5 8,266,177 10,242 0.0012 0.9988 97.10
16.5 7,333,950 6,617 0.0009 0.9991 96.98
17.5 5,554,510 7,988 0.0014 0.9986 96.90
18.5 4,221,160 9,202 0.0022 0.9978 96.76
19.5 3,627,201 2,301 0.0006 0.9994 96.55
20.5 2,909,516 2,897 0.0010 0.9990 96.49
21.5 2,539,815 3,115 0.0012 0.9988 96.39
22.5 2,253,901 2,807 0.0012 0.9988 96.27
23.5 2,062,766 1,928 0.0009 0.9991 96.15
24.5 1,808,823 3,783 0.0021 0.9979 96.06
25.5 1,590,972 1,386 0.0009 0.9991 95.86
26.5 1,331,773 3,599 0.0027 0.9973 95.78
27.5 1,189,867 611 0.0005 0.9995 95.52
28.5 1,049,311 2,487 0.0024 0.9976 95.47
29.5 930,656 1,806 0.0019 0.9981 95.24
30.5 811,589 6,481 0.0080 0.9920 95.06
31.5 686,656 1,929 0.0028 0.9972 94.30
32.5 583,919 3,235 0.0055 0.9945 94.03
33.5 462,138 1,206 0.0026 0.9974 93.51
34.5 397,902 2,104 0.0053 0.9947 93.27
35.5 326,112 3,858 0.0118 0.9882 92.78
36.5 281,711 15,739 0.0559 0.9441 91.68
37.5 219,849 16,195 0.0737 0.9263 86.56
38.5 177,564 12,010 0.0676 0.9324 80.18
.
111-264
PACIFICORP
S WASHINGTON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1921-2011 EXPERIENCE BAND 1948-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 148,385 2,757 0.0186 0.9814 74.76
40.5 64,133 2,109 0.0329 0.9671 73.37
41.5 41,318 5,442 0.1317 0.8683 70.95
42.5 21,018 5,001 0.2379 0.7621 61.61
43.5 9,177 2,197 0.2394 0.7606 46.95
44.5 6,127 4,597 0.7502 0.2498 35.71
45.5 1,531 740 0.4832 0.5168 8.92
46.5 791 0.0000 1.0000 4.61
47.5 791 0.0000 1.0000 4.61
48.5 791 0.0000 1.0000 4.61
49.5 791 0.0000 1.0000 4.61
50.5 791 0.0000 1.0000 4.61
51.5 791 0.0000 1.0000 4.61
52.5 791 791 1.0000 4.61 S 53.5
S
111-265
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
00
ORIGINAL CURVE U 1948-2011EXPERIENCE:
1921-201i PLACEMENTS
\ IOWA 50-R3
50
40
CD 2: >
(I)
I- z Ui C) cc Ui
0 20 40 60 80 100 120
AGE IN YEARS
. . .
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1921-2011 EXPERIENCE BAND 1948-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 23,395,029 42,738 0.0018 0.9982 100.00
0.5 22,520,843 53,970 0.0024 0.9976 99.82
1.5 21,872,388 37,411 0.0017 0.9983 99.58
2.5 20,709,833 127,131 0.0061 0.9939 99.41
3.5 19,553,271 33,079 0.0017 0.9983 98.80
4.5 18,333,805 30,918 0.0017 0.9983 98.63
5.5 17,505,982 239,481 0.0137 0.9863 98.46
6.5 16,086,204 43,943 0.0027 0.9973 97.12
7.5 14,973,038 16,763 0.0011 0.9989 96.85
8.5 14,120,361 24,643 0.0017 0.9983 96.74
9.5 13,532,397 22,459 0.0017 0.9983 96.57
10.5 12,478,728 46,019 0.0037 0.9963 96.41
11.5 11,725,438 35,815 0.0031 0.9969 96.06
.
12.5 11,197,637 17,748 0.0016 0.9984 95.77
13.5 10,330,060 12,060 0.0012 0.9988 95.61
14.5 9,211,238 24,961 0.0027 0.9973 95.50
15.5 8,246,995 27,122 0.0033 0.9967 95.24
16.5 7,214,473 24,487 0.0034 0.9966 94.93
17.5 6,837,989 12,086 0.0018 0.9982 94.61
18.5 6,120,076 24,812 0.0041 0.9959 94.44
19.5 5,301,292 16,193 0.0031 0.9969 94.06
20.5 4,486,791 19,852 0.0044 0.9956 93.77
21.5 4,352,359 9,657 0.0022 0.9978 93.36
22.5 4,094,557 12,218 0.0030 0.9970 93.15
23.5 3,887,326 7,813 0.0020 0.9980 92.87
24.5 3,682,307 21,615 0.0059 0.9941 92.68
25.5 3,472,989 5,672 0.0016 0.9984 92.14
26.5 3,207,988 10,138 0.0032 0.9968 91.99
27.5 2,991,737 12,668 0.0042 0.9958 91.70
28.5 2,768,433 8,969 0.0032 0.9968 91.31
29.5 2,580,222 3,788 0.0015 0.9985 91.01
30.5 2,291,481 17,847 0.0078 0.9922 90.88
31.5 1,980,572 18,553 0.0094 0.9906 90.17
32.5 1,626,033 6,929 0.0043 0.9957 89.33
33.5 1,256,311 3,418 0.0027 0.9973 88.95
34.5 981,214 8,218 0.0084 0.9916 88.71
35.5 745,478 8,486 0.0114 0.9886 87.96
36.5 627,299 7,133 0.0114 0.9886 86.96
37.5 531,031 10,570 0.0199 0.9801 85.97
38.5 388,745 6,501 0.0167 0.9833 84.26
111-267
RETIREMENTS
DURING AGE
INTERVAL
4,466
6,214
7,138
5,032
2,962
15,431
21,310
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 302,982
40.5 162,727
41.5 132,397
42.5 92,509
43.5 62,001
44.5 36,848
45.5 21,417
46.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0147 0.9853 82.85
0.0382 0.9618 81.63
0.0539 0.9461 78.51
0.0544 0.9456 74.28
0.0478 0.9522 70.24
0.4188 0.5812 66.88
0.9950 0.0050 38.88
0.19
PACIFICORP
WASHINGTON PROPERTY
S
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1921-2011 EXPERIENCE BAND 1948-2011
S
.
IIl!.Zi:]
ORIGINAL CURVE . 1967-2011 EXPERIENCE:
1922-2011 PLACEMENTS
1982-2011 EXPERIENCE:
1922-2011 PLACEMENTS
IOWA 43-R2
A
I
.au.I
100
90
80
70
60 > > a:
(') 50
I- z uJ
C) a: Ui a-
30
20
10
0
C)
(0
.

.

.
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1922-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 109,081,164 229,992 0.0021 0.9979 100.00
0.5 105,583,808 665,413 0.0063 0.9937 99.79
1.5 101,295,292 675,226 0.0067 0.9933 99.16
2.5 96,110,513 540,248 0.0056 0.9944 98.50
3.5 91,021,310 461,027 0.0051 0.9949 97.95
4.5 86,707,178 454,058 0.0052 0.9948 97.45
5.5 83,871,677 361,807 0.0043 0.9957 96.94
6.5 80,062,079 392,584 0.0049 0.9951 96.52
7.5 77,033,836 321,427 0.0042 0.9958 96.05
8.5 74,263,713 294,578 0.0040 0.9960 95.65
9.5 71,902,624 320,737 0.0045 0.9955 95.27
10.5 69,427,502 279,852 0.0040 0.9960 94.84
11.5 66,283,970 264,455 0.0040 0.9960 94.46
12.5 64,132,932 232,709 0.0036 0.9964 94.08
13.5 63,029,184 284,234 0.0045 0.9955 93.74
14.5 60,813,775 245,608 0.0040 0.9960 93.32
15.5 58,056,021 207,522 0.0036 0.9964 92.94
16.5 55,185,008 237,362 0.0043 0.9957 92.61
17.5 51,263,340 195,810 0.0038 0.9962 92.21
18.5 48,584,740 165,832 0.0034 0.9966 91.86
19.5 45,384,063 197,859 0.0044 0.9956 91.55
20.5 41,766,306 150,911 0.0036 0.9964 91.15
21.5 39,734,447 180,285 0.0045 0.9955 90.82
22.5 37,152,997 279,894 0.0075 0.9925 90.41
23.5 34,476,804 297,927 0.0086 0.9914 89.72
24.5 31,519,058 315,017 0.0100 0.9900, 88.95
25.5 29,175,518 324,318 0.0111 0.9889 88.06
26.5 26,595,600 387,610 0.0146 0.9854 87.08
27.5 23,032,882 412,487 0.0179 0.9821 85.81
28.5 20,960,977 378,719 0.0181 0.9819 84.28
29.5 18,586,076 300,052 0.0161 0.9839 82.75
30.5 16,728,618 247,835 0.0148 0.9852 81.42
31.5 14,812,196 184,543 0.0125 0.9875 80.21
32.5 12,483,758 129,481 0.0104 0.9896 79.21
33.5 10,700,750 103,046 0.0096 0.9904 78.39
34.5 9,309,627 77,193 0.0083 0.9917 77.63
35.5 8,282,367 91,615 0.0111 0.9889 76.99
36.5 7,545,151 151,123 0.0200 0.9800 76.14
37.5 6,649,701 48,300 0.0073 0.9927 74.61
38.5 5,844,359 48,818 0.0084 0.9916 74.07
S
.
S
111-270
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1922-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 5,165,818 22,565 0.0044 0.9956 73.45
40.5 4,604,423 25,962 0.0056 0.9944 73.13
41.5 4,093,936 99,128 0.0242 0.9758 72.72
42.5 3,680,599 53,331 0.0145 0.9855 70.96
43.5 3,346,534 106,486 0.0318 0.9682 69.93
44.5 3,032,138 210,528 0.0694 0.9306 67.71
45.5 2,661,440 585,592 0.2200 0.7800 63.01
46.5 1,939,825 346,981 0.1789 0.8211 49.14
47.5 1,488,429 166,677 0.1120 0.8880 40.35
48.5 1,207,177 91,545 0.0758 0.9242 35.83
49.5 999,545 154,069 0.1541 0.8459 33.12
50.5 747,317 185,320 0.2480 0.7520 28.01
51.5 522,767 22,468 0.0430 0.9570 21.07
.
52.5 465,440 19,941 0.0428 0.9572 20.16
53.5 399,694 74,923 0.1875 0.8125 19.30
54.5 320,578 24,490 0.0764 0.9236 15.68
55.5 295,786 46,545 0.1574 0.8426 14.48
56.5 249,241 48,196 0.1934 0.8066 12.20
57.5 181,383 5,153 0.0284 0.9716 9.84
58.5 176,230 25,408 0.1442 0.8558 9.56
59.5 150,822 20,274 0.1344 0.8656 8.18
60.5 130,548 18,381 0.1408 0.8592 7.08
61.5 112,167 17,531 0.1563 0.8437 6.09
62.5 87,625 0.0000 1.0000 5.14
63.5 77,537 3,740 0.0482 0.9518 5.14
64.5 53,205 816 0.0153 0.9847 4.89
65.5 41,691 1,534 0.0368 0.9632 4.81
66.5 32,386 0.0000 1.0000 4.64
67.5 28,297 722 0.0255 0.9745 4.64
68.5 25,670 1,343 0.0523 0.9477 4.52
69.5 22,784 804 0.0353 0.9647 4.28
70.5 21,434 1,580 0.0737 0.9263 4.13
71.5 18,494 2,364 0.1278 0.8722 3.83
72.5 15,597 5,158 0.3307 0.6693 3.34
73.5 10,118 660 0.0652 0.9348 2.23
74.5 8,910 845 0.0949 0.9051 2.09
75.5 6,598 1,012 0.1533 0.8467 1.89
76.5 5,587 98 0.0175 0.9825 1.60
77.5 5,489 1,740 0.3170 0.6830 1.57
78.5 3,749 119 0.0318 0.9682 1.07
111-271
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1922-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 3,364 455 0.1353 0.8647 1.04
80.5 2,909 609 0.2094 0.7906 0.90
81.5 2,300 1,201 0.5223 0.4777 0.71
82.5 979 0.0000 1.0000 0.34
83.5 979 147 0.1501 0.8499 0.34
84.5 321 0.0000 1.0000 0.29
85.5 321 0.0000 1.0000 0.29
86.5 147 147 1.0000 0.29
87.5
0
.
El
111-272
PAC IF I CORP
WASHINGTON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1922-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 91,729,719 224,630 0.0024 0.9976 100.00
0.5 89,773,320 608,776 0.0068 0.9932 99.76
1.5 87,261,728 621,856 0.0071 0.9929 99.08
2.5 84,388,828 508,321 0.0060 0.9940 98.37
3.5 81,172,593 427,764 0.0053 0.9947 97.78
4.5 78,406,243 412,018 0.0053 0.9947 97.26
5.5 76,798,260 336,776 0.0044 0.9956 96.75
6.5 73,652,110 355,146 0.0048 0.9952 96.33
7.5 71,372,625 299,681 0.0042 0.9958 95.86
8.5 69,314,272 273,598 0.0039 0.9961 95.46
9.5 67,463,218 299,455 0.0044 0.9956 95.09
10.5 65,372,886 260,025 0.0040 0.9960 94.66
11.5 62,547,893 242,891 0.0039 0.9961 94.29
.
12.5 60,549,302 206,652 0.0034 0.9966 93.92
13.5 59,654,784 264,656 0.0044 0.9956 93.60
14.5 57,582,564 222,136 0.0039 0.9961 93.18
15.5 54,999,240 188,542 0.0034 0.9966 92.83
16.5 52,232,094 217,709 0.0042 0.9958 92.51
17.5 48,479,496 180,588 0.0037 0.9963 92.12
18.5 46,007,350 157,027 0.0034 0.9966 91.78
19.5 42,979,445 191,086 0.0044 0.9956 91.47
20.5 39,506,150 144,701 0.0037 0.9963 91.06
21.5 36,675,083 140,780 0.0038 0.9962 90.73
22.5 34,316,062 228,452 0.0067 0.9933 90.38
23.5 31,869,023 229,813 0.0072 0.9928 89.78
24.5 29,213,797 212,980 0.0073 0.9927 89.13
25.5 27,219,284 238,795 0.0088 0.9912 88.48
26.5 24,993,052 287,410 0.0115 0.9885 87.70
27.5 21,790,850 302,401 0.0139 0.9861 86.69
28.5 19,982,196 281,640 0.0141 0.9859 85.49
29.5 17,833,104 282,901 0.0159 0.9841 84.29
30.5 16,112,896 236,593 0.0147 0.9853 82.95
31.5 14,325,326 178,224 0.0124 0.9876 81.73
32.5 12,052,017 124,485 0.0103 0.9897 80.71
33.5 10,305,183 97,628 0.0095 0.9905 79.88
34.5 8,953,173 69,792 0.0078 0.9922 79.12
35.5 7,953,306 81,865 0.0103 0.9897 78.51
36.5 7,507,104 151,123 0.0201 0.9799 77.70
37.5 6,620,380 48,300 0.0073 0.9927 76.13
38.5 5,818,621 48,818 0.0084 0.9916 75.58
111-273
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1922-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 5,142,304 22,565 0.0044 0.9956 74.94
40.5 4,579,443 25,962 0.0057 0.9943 74.62
41.5 4,070,607 99,128 0.0244 0.9756 74.19
42.5 3,658,259 53,331 0.0146 0.9854 72.39
43.5 3,329,387 106,486 0.0320 0.9680 71.33
44.5 3,016,726 210,528 0.0698 0.9302 69.05
45.5 2,649,157 585,592 0.2210 0.7790 64.23
46.5 1,928,404 346,981 0.1799 0.8201 50.03
47.5 1,477,756 166,677 0.1128 0.8872 41.03
48.5 1,196,624 91,545 0.0765 0.9235 36.40
49.5 989,377 154,069 0.1557 0.8443 33.62
50.5 737,148 185,320 0.2514 0.7486 28.38
51.5 513,759 22,468 0.0437 0.9563 21.25
52.5 457,165 19,941 0.0436 0.9564 20.32
53.5 392,075 74,923 0.1911 0.8089 19.43
54.5 314,557 24,490 0.0779 0.9221 15.72
55.5 292,037 46,545 0.1594 0.8406 14.49
56.5 246,442 48,196 0.1956 0.8044 12.18
57.5 180,281 5,153 0.0286 0.9714 9.80
58.5 175,751 25,408 0.1446 0.8554 9.52
59.5 150,822 20,274 0.1344 0.8656 8.14
60.5 130,548 18,381 0.1408 0.8592 7.05
61.5 112,167 17,531 0.1563 0.8437 6.06
62.5 87,625 0.0000 1.0000 5.11
63.5 77,537 3,740 0.0482 0.9518 5.11
64.5 53,205 816 0.0153 0.9847 4.86
65.5 41,691 1,534 0.0368 0.9632 4.79
66.5 32,386 0.0000 1.0000 4.61
67.5 28,297 722 0.0255 0.9745 4.61
68.5 25,670 1,343 0.0523 0.9477 4.50
69.5 22,784 804 0.0353 0.9647 4.26
70.5 21,434 1,580 0.0737 0.9263 4.11
71.5 18,494 2,364 0.1278 0.8722 3.81
72.5 15,597 5,158 0.3307 0.6693 3.32
73.5 10,118 660 0.0652 0.9348 2.22
74.5 8,910 845 0.0949 0.9051 2.08
75.5 6,598 1,012 0.1533 0.8467 1.88
76.5 5,587 98 0.0175 0.9825 1.59
77.5 5,489 1,740 0.3170 0.6830 1.56
78.5 3,749 119 0.0318 0.9682 1.07
.
111-274
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CON T.
PLACEMENT BAND 1922-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 3,364 455 0.1353 0.8647 1.03
80.5 2,909 609 0.2094 0.7906 0.89
81.5 2,300 1,201 0.5223 0.4777 0.71
82.5 979 0.0000 1.0000 0.34
83.5 979 147 0.1501 0.8499 0.34
84.5 321 0.0000 1.0000 0.29
85.5 321 0.0000 1.0000 0.29
86.5 147 147 1.0000 0.29
87.5
r
111-275
> > a:
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it Lu 4
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PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE 1948-2011
U
Ramos
U
0 20 40 60 80 100 120
AGE IN YEARS
9 0 9
1 OC
7
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 18,922,932 27,808 0.0015 0.9985 100.00
0.5 18,157,579 413,464 0.0228 0.9772 99.85
1.5 17,037,946 127,836 0.0075 0.9925 97.58
2.5 16,267,223 90,876 0.0056 0.9944 96.85
3.5 15,669,542 102,712 0.0066 0.9934 96.31
4.5 15,021,413 94,914 0.0063 0.9937 95.67
5.5 14,644,978 82,723 0.0056 0.9944 95.07
6.5 14,005,170 92,212 0.0066 0.9934 94.53
7.5 13,590,748 90,423 0.0067 0.9933 93.91
8.5 13,264,361 87,833 0.0066 0.9934 93.29
9.5 12,860,826 87,306 0.0068 0.9932 92.67
10.5 12,862,080 93,601 0.0073 0.9927 92.04
11.5 11,402,129 92,545 0.0081 0.9919 91.37
.
12.5 11,016,237 80,694 0.0073 0.9927 90.63
13.5 10,337,534 71,500 0.0069 0.9931 89.96
14.5 10,020,852 69,930 0.0070 0.9930 89.34
15.5 9,473,378 64,097 0.0068 0.9932 88.72
16.5 9,048,911 60,584 0.0067 0.9933 88.12
17.5 8,402,429 53,243 0.0063 0.9937 87.53
18.5 8,764,992 98,881 0.0113 0.9887 86.97
19.5 8,452,586 107,704 0.0127 0.9873 85.99
20.5 7,954,012 103,774 0.0130 0.9870 84.90
21.5 7,557,381 105,979 0.0140 0.9860 83.79
22.5 7,282,562 83,894 0.0115 0.9885 82.61
23.5 6,986,817 87,149 0.0125 0.9875 81.66
24.5 6,680,161 108,071 0.0162 0.9838 80.64
25.5 6,175,593 66,042 0.0107 0.9893 79.34
26.5 5,845,024 55,036 0.0094 0.9906 78.49
27.5 5,536,714 47,694 0.0086 0.9914 77.75
28.5 5,221,916 43,428 0.0083 0.9917 77.08
29.5 4,854,093 41,424 0.0085 0.9915 76.44
30.5 4,482,090 32,036 0.0071 0.9929 75.79
31.5 4,144,175 15,828 0.0038 0.9962 75.25
32.5 3,818,091 12,293 0.0032 0.9968 74.96
33.5 3,534,164 18,397 0.0052 0.9948 74.72
34.5 3,267,909 14,788 0.0045 0.9955 74.33
35.5 3,032,527 5,553 0.0018 0.9982 73.99
36.5 2,840,756 13,425 0.0047 0.9953 73.86
37.5 2,642,903 9,745 0.0037 0.9963 73.51
38.5 2,458,740 10,673 0.0043 0.9957 73.24
111-277
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,273,518 14,520 0.0064 0.9936 72.92
40.5 2,092,762 10,665 0.0051 0.9949 72.45
41.5 1,921,572 3,333 0.0017 0.9983 72.08
42.5 1,769,755 4,869 0.0028 0.9972 71.96
43.5 1,610,001 12,215 0.0076 0.9924 71.76
44.5 1,448,092 14,325 0.0099 0.9901 71.22
45.5 1,309,694 3,533 0.0027 0.9973 70.51
46.5 1,158,196 1,412 0.0012 0.9988 70.32
47.5 982,242 2,119 0.0022 0.9978 70.24
48.5 817,921 556 0.0007 0.9993 70.08
49.5 692,866 444 0.0006 0.9994 70.04
50.5 581,892 170 0.0003 0.9997 69.99
51.5 455,775 30,391 0.0667 0.9333 69.97
52.5 312,255 36,003 0.1153 0.8847 65.31
53.5 179,804 13,680 0.0761 0.9239 57.78
54.5 119,521 2,121 0.0177 0.9823 53.38
55.5 101,577 3,063 0.0302 0.9698 52.43
56.5 83,093 2,121 0.0255 0.9745 50.85
57.5 49.55
111-278
(0 Z 6 > >
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0
31
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9
8
7
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100
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PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
aa•a...m
77 ORIGINAL CURVE 1948-2011 EXPERIENCE:
1946-2011 PLACEMENTS
A 1982-2011 EXPERIENCE:
1948-2011 PLACEMENTS
IOWA 55-1 1.4
zu 4tJ b() au 100 120
AGE IN YEARS
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1948-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 33,250,535 21,597 0.0006 0.9994 100.00
0.5 32,176,899 102,829 0.0032 0.9968 99.94
1.5 30,802,389 67,035 0.0022 0.9978 99.62
2.5 29,310,445 32,626 0.0011 0.9989 99.40
3.5 27,453,573 35,860 0.0013 0.9987 99.29
4.5 25,342,481 26,402 0.0010 0.9990 99.16
5.5 23,808,998 39,505 0.0017 0.9983 99.06
6.5 21,978,024 20,568 0.0009 0.9991 98.89
7.5 20,246,350 19,740 0.0010 0.9990 98.80
8.5 18,914,521 16,362 0.0009 0.9991 98.70
9.5 17,824,199 23,674 0.0013 0.9987 98.62
10.5 17,265,337 21,341 0.0012 0.9988 98.49
11.5 14,697,569 21,269 0.0014 0.9986 98.36
12.5 13,652,306 15,714 0.0012 0.9988 98.22
13.5 12,307,639 19,112 0.0016 0.9984 98.11
14.5 11,163,127 19,676 0.0018 0.9982 97.96
15.5 9,896,452 7,671 0.0008 0.9992 97.78
16.5 8,923,225 6,447 0.0007 0.9993 97.71
17.5 7,596,700 2,600 0.0003 0.9997 97.64
18.5 6,850,183 5,616 0.0008 0.9992 97.60
19.5 6,403,358 5,397 0.0008 0.9992 97.52
20.5 5,442,277 910 0.0002 0.9998 97.44
21.5 4,917,739 3,559 0.0007 0.9993 97.43
22.5 4,637,405 2,701 0.0006 0.9994 97.35
23.5 4,353,788 1,303 0.0003 0.9997 97.30
24.5 4,062,961 3,877 0.0010 0.9990 97.27
25.5 3,607,955 849 0.0002 0.9998 97.18
26.5 3,112,381 661 0.0002 0.9998 97.15
27.5 2,678,440 599 0.0002 0.9998 97.13
28.5 2,414,052 825 0.0003 0.9997 97.11
29.5 2,165,193 1,623 0.0007 0.9993 97.08
30.5 1,954,034 664 0.0003 0.9997 97.00
31.5 1,737,943 1,039 0.0006 0.9994 96.97
32.5 1,400,287 1,622 0.0012 0.9988 96.91
33.5 1,086,948 409 0.0004 0.9996 96.80
34.5 786,683 415 0.0005 0.9995 96.77
35.5 567,940 1,606 0.0028 0.9972 96.71
36.5 429,577 1,360 0.0032 0.9968 96.44
37.5 320,747 679 0.0021 0.9979 96.14
38.5 234,771 49 0.0002 0.9998 95.93
I 115!1;I.]
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1948-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 190,424 354 0.0019 0.9981 95.91
40.5 149,293 46 0.0003 0.9997 95.73
41.5 134,589 71 0.0005 0.9995 95.70
42.5 117,065 720 0.0061 0.9939 95.65
43.5 86,302 6,024 0.0698 0.9302 95.07
44.5 61,651 10,007 0.1623 0.8377 88.43
45.5 24,605 1,222 0.0497 0.9503 74.08
46.5 3,498 298 0.0851 0.9149 70.40
47.5 3,200 1,369 0.4278 0.5722 64.41
48.5 1,585 159 0.1003 0.8997 36.85
49.5 1,426 270 0.1891 0.8109 33.16
50.5 1,157 11 0.0093 0.9907 26.89
51.5 1,146 1 0.0010 0.9990 26.64
52.5 1,145 13 0.0115 0.9885 26.61 S 53.5 1,131 1,131 1.0000 26.30
54.5
111-281
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 30,944,689 21,597 0.0007 0.9993 100.00
0.5 30,096,038 91,031 0.0030 0.9970 99.93
1.5 28,970,104 58,449 0.0020 0.9980 99.63
2.5 27,837,937 29,301 0.0011 0.9989 99.43
3.5 26,305,150 31,085 0.0012 0.9988 99.32
4.5 24,516,091 26,180 0.0011 0.9989 99.20
5.5 23,207,565 38,467 0.0017 0.9983 99.10
6.5 21,518,907 19,786 0.0009 0.9991 98.93
7.5 19,900,334 18,732 0.0009 0.9991 98.84
8.5 18,662,281 16,073 0.0009 0.9991 98.75
9.5 17,619,439 23,600 0.0013 0.9987 98.67
10.5 17,102,503 20,748 0.0012 0.9988 98.53
11.5 14,550,941 21,269 0.0015 0.9985 98.41
12.5 13,524,217 15,456 0.0011 0.9989 98.27
13.5 12,211,102 19,112 0.0016 0.9984 98.16
14.5 11,088,131 19,676 0.0018 0.9982 98.00
15.5 9,850,461 7,318 0.0007 0.9993 97.83
16.5 8,902,543 6,447 0.0007 0.9993 97.76
17.5 7,584,217 2,600 0.0003 0.9997 97.69
18.5 6,843,122 5,616 0.0008 0.9992 97.65
19.5 6,398,084 5,397 0.0008 0.9992 97.57
20.5 5,437,401 910 0.0002 0.9998 97.49
21.5 4,912,863 3,559 0.0007 0.9993 97.47
22.5 4,632,529 2,701 0.0006 0.9994 97.40
23.5 4,349,173 1,303 0.0003 0.9997 97.35
24.5 4,058,346 3,877 0.0010 0.9990 97.32
25.5 3,603,340 849 0.0002 0.9998 97.23
26.5 3,107,766 661 0.0002 0.9998 97.20
27.5 2,675,419 599 0.0002 0.9998 97.18
28.5 2,411,031 825 0.0003 0.9997 97.16
29.5 2,162,172 413 0.0002 0.9998 97.13
30.5 1,952,223 12 0.0000 1.0000 97.11
31.5 1,736,964 1,039 0.0006 0.9994 97.11
32.5 1,399,308 1,622 0.0012 0.9988 97.05
33.5 1,086,948 409 0.0004 0.9996 96.94
34.5 786,683 415 0.0005 0.9995 96.90
35.5 567,940 1,606 0.0028 0.9972 96.85
36.5 429,577 1,360 0.0032 0.9968 96.58
37.5 320,747 679 0.0021 0.9979 96.27
38.5 234,771 49 0.0002 0.9998 96.07
.
111-282
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 190,424 354 0.0019 0.9981 96.05
40.5 149,293 46 0.0003 0.9997 95.87
41.5 134,589 71 0.0005 0.9995 95.84
42.5 117,065 720 0.0061 0.9939 95.79
43.5 86,302 6,024 0.0698 0.9302 95.20
44.5 61,651 10,007 0.1623 0.8377 88.55
45.5 24,605 1,222 0.0497 0.9503 74.18
46.5 3,498 298 0.0851 0.9149 70.49
47.5 3,200 1,369 0.4278 0.5722 64.50
48.5 1,585 159 0.1003 0.8997 36.91
49.5 1,426 270 0.1891 0.8109 33.20
50.5 1,157 11 0.0093 0.9907 26.93
51.5 1,146 1 0.0010 0.9990 26.67
.
52.5 1,145 13 0.0115 0.9885 26.65
53.5 1,131 1,131 1.0000 26.34
54.5
I
Q
11
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 370 METERS
SMOOTH SURVIVOR CURVE
90
80
70
60
50-
IOWA 25-S5
40
30
20
10
0____ 0 10 20 30 40 50 60
AGE IN YEARS
. . .
2 > > cx:
(0
I-2 w 0
Ui a.
1958-2011 EXPERIENCE: ORIGINAL CURVE * \ 1953-2010 PLACEMENTS
A \ 1982-2011 EXPERIENCE:
1962-2010 PLACEMENTS A
U
A
EA
m JOWl 30-LO MA
Is
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U. \ £
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as ILA
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100
90
80
70
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> ix:
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30
20
10
C
o:i
. . .
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL AND SMOOTH SURVIVOR CURVES
20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
WASHINGTON PROPERTY
1]
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1953-2010 EXPERIENCE BAND 1958-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,231,065 0.0000 1.0000 100.00
0.5 1,231,065 60,800 0.0494 0.9506 100.00
1.5 1,168,934 47,007 0.0402 0.9598 95.06
2.5 1,121,415 51,882 0.0463 0.9537 91.24
3.5 1,069,398 56,295 0.0526 0.9474 87.02
4.5 1,014,241 49,089 0.0484 0.9516 82.44
5.5 964,500 39,174 0.0406 0.9594 78.45
6.5 925,326 44,552 0.0481 0.9519 75.26
7.5 880,775 35,150 0.0399 0.9601 71.64
8.5 843,853 29,306 0.0347 0.9653 68.78
9.5 812,062 30,637 0.0377 0.9623 66.39
10.5 781,112 25,231 0.0323 0.9677 63.88
11.5 750,911 22,755 0.0303 0.9697 61.82
12.5 719,879 22,667 0.0315 0.9685 59.95
13.5 697,048 19,167 0.0275 0.9725 58.06
14.5 676,420 18,125 0.0268 0.9732 56.46
15.5 657,710 17,573 0.0267 0.9733 54.95
16.5 638,278 13,699 0.0215 0.9785 53.48
17.5 621,913 11,363 0.0183 0.9817 52.33
18.5 604,527 10,769 0.0178 0.9822 51.38
19.5 589,896 9,477 0.0161 0.9839 50.46
20.5 579,172 8,419 0.0145 0.9855 49.65
21.5 570,753 7,313 0.0128 0.9872 48.93
22.5 559,308 7,906 0.0141 0.9859 48.30
23.5 548,516 5,644 0.0103 0.9897 47.62
24.5 540,191 5,856 0.0108 0.9892 47.13
25.5 529,236 3,695 0.0070 0.9930 46.62
26.5 525,312 6,335 0.0121 0.9879 46.29
27.5 515,928 2,985 0.0058 0.9942 45.74
28.5 501,470 3,666 0.0073 0.9927 45.47
29.5 465,083 4,344 0.0093 0.9907 45.14
30.5 424,044 3,645 0.0086 0.9914 44.72
31.5 399,480 2,049 0.0051 0.9949 44.33
32.5 362,153 2,218 0.0061 0.9939 44.11
33.5 331,502 1,540 0.0046 0.9954 43.84
34.5 307,179 1,097 0.0036 0.9964 43.63
35.5 279,882 1,728 0.0062 0.9938 43.48
36.5 259,950 1,868 0.0072 0.9928 43.21
37.5 240,786 6,484 0.0269 0.9731 42.90
38.5 212,697 1,068 0.0050 0.9950 41.74
.
II i;i
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 192,916
40.5 166,880
41.5 144,339
42.5 115,193
43.5 98,356
44.5 78,850
45.5 61,285
46.5 48,457
47.5 29,469
48.5 17,456
49.5
RETIREMENTS
DURING AGE
INTERVAL
2,615
1,892
9,278
1,586
1,462
1,260
811
722
365
268
PACIFICORP r
WASHINGTON PROPERTY
L
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1953-2010 EXPERIENCE BAND 1958-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0136 0.9864 41.53
0.0113 0.9887 40.97
0.0643 0.9357 40.50
0.0138 0.9862 37.90
0.0149 0.9851 37.38
0.0160 0.9840 36.82
0.0132 0.9868 36.24
0.0149 0.9851 35.76
0.0124 0.9876 35.22
0.0153 0.9847 34.79
34.25
r
111-287
I
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1962-2010 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 134,508 0.0000 1.0000 100.00
0.5 198,057 8,316 0.0420 0.9580 100.00
1.5 231,558 8,147 0.0352 0.9648 95.80
2.5 273,077 10,751 0.0394 0.9606 92.43
3.5 306,910 14,899 0.0485 0.9515 88.79
4.5 329,041 10,267 0.0312 0.9688 84.48
5.5 360,361 12,320 0.0342 0.9658 81.85
6.5 380,311 14,328 0.0377 0.9623 79.05
7.5 394,126 12,480 0.0317 0.9683 76.07
8.5 415,856 11,360 0.0273 0.9727 73.66
9.5 432,677 12,873 0.0298 0.9702 71.65
10.5 452,391 13,527 0.0299 0.9701 69.52
11.5 465,052 9,984 0.0215 0.9785 67.44
12.5 478,177 12,437 0.0260 0.9740 65.99
13.5 490,100 10,638 0.0217 0.9783 64.27
14.5 504,770 10,410 0.0206 0.9794 62.88
15.5 518,980 11,677 0.0225 0.9775 61.58
16.5 523,810 6,994 0.0134 0.9866 60.20
17.5 544,068 8,296 0.0152 0.9848 59.39
18.5 557,512 7,940 0.0142 0.9858 58.49
19.5 589,698 9,477 0.0161 0.9839 57.65
20.5 578,974 8,419 0.0145 0.9855 56.73
21.5 570,555 7,313 0.0128 0.9872 55.90
22.5 559,110 7,906 0.0141 0.9859 55.19
23.5 548,319 5,578 0.0102 0.9898 54.41
24.5 540,059 5,790 0.0107 0.9893 53.85
25.5 529,170 3,629 0.0069 0.9931 53.27
26.5 525,312 6,335 0.0121 0.9879 52.91
27.5 515,928 2,985 0.0058 0.9942 52.27
28.5 501,470 3,666 0.0073 0.9927 51.97
29.5 465,083 4,344 0.0093 0.9907 51.59
30.5 424,044 3,645 0.0086 0.9914 51.11
31.5 399,480 2,049 0.0051 0.9949 50.67
32.5 362,153 2,218 0.0061 0.9939 50.41
33.5 331,502 1,540 0.0046 0.9954 50.10
34.5 307,179 1,097 0.0036 0.9964 49.87
35.5 279,882 1,728 0.0062 0.9938 49.69
36.5 259,950 1,868 0.0072 0.9928 49.38
37.5 240,786 6,484 0.0269 0.9731 49.03
38.5 212,697 1,068 0.0050 0.9950 47.71
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 192,916
40.5 166,880
41.5 144,339
42.5 115,193
43.5 98,356
44.5 78,850
45.5 61,285
46.5 48,457
47.5 29,469
48.5 17,456
49.5
RETIREMENTS
DURING AGE
INTERVAL
2,615
1,892
9,278
1,586
1,462
1,260
811
722
365
268
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1962-2010 EXPERIENCE BAND 1982-2011
PCT SURV
RETMT SURV BEGIN OF
PATIO RATIO INTERVAL
0.0136 0.9864 47.47
0.0113 0.9887 46.82
0.0643 0.9357 46.29
0.0138 0.9862 43.32
0.0149 0.9851 42.72
0.0160 0.9840 42.09
0.0132 0.9868 41.41
0.0149 0.9851 40.86
0.0124 0.9876 40.26
0.0153 0.9847 39.76
39.15
1967-2011 EXPERIENCE: ORIGINAL CURVE' 1948-2011 PLACEMENTS
1982-2011 EXPERIENCE:
• 1948-2011 PLACEMENTS
Alk
'I..' ~\ IOWA 45-Ri
'A •. \
100
90
80
70
Z 60
>
Cl) 50
z w C)
W a-
30
20
10
n
cD
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL AND SMOOTH SURVIVOR CURVES
20 40 60 80 100 120
AGE IN YEARS
. .
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 4,403,313 2,600 0.0006 0.9994 100.00
0.5 4,403,847 50,739 0.0115 0.9885 99.94
1.5 4,243,918 30,608 0.0072 0.9928 98.79
2.5 4,144,601 33,956 0.0082 0.9918 98.08
3.5 4,008,430 24,025 0.0060 0.9940 97.27
4.5 3,882,356 32,725 0.0084 0.9916 96.69
5.5 3,778,078 22,000 0.0058 0.9942 95.88
6.5 3,617,967 26,984 0.0075 0.9925 95.32
7.5 3,524,367 53,094 0.0151 0.9849 94.61
8.5 3,327,979 38,442 0.0116 0.9884 93.18
9.5 3,207,913 45,913 0.0143 0.9857 92.10
10.5 3,172,072 33,251 0.0105 0.9895 90.79
11.5 3,047,116 53,247 0.0175 0.9825 89.83
.
12.5
13.5
3,167,138
2,997,826
33,671
31,722
0.0106
0.0106
0.9894
0.9894
88.26
87.33
14.5 2,754,894 52,750 0.0191 0.9809 86.40
15.5 2,552,762 33,418 0.0131 0.9869 84.75
16.5 2,263,162 41,417 0.0183 0.9817 83.64
17.5 2,064,364 22,301 0.0108 0.9892 82.11
18.5 2,213,693 38,357 0.0173 0.9827 81.22
19.5 2,110,945 28,058 0.0133 0.9867 79.81
20.5 1,968,839 46,237 0.0235 0.9765 78.75
21.5 1,875,277 32,015 0.0171 0.9829 76.90
22.5 1,772,858 30,276 0.0171 0.9829 75.59
23.5 1,725,930 30,759 0.0178 0.9822 74.30
24.5 1,667,459 62,686 0.0376 0.9624 72.98
25.5 1,583,280 81,465 0.0515 0.9485 70.23
26.5 1,445,852 18,246 0.0126 0.9874 66.62
27.5 1,406,766 17,786 0.0126 0.9874 65.78
28.5 1,315,168 23,097 0.0176 0.9824 64.95
29.5 1,170,051 59,456 0.0508 0.9492 63.81
30.5 967,649 3,475 0.0036 0.9964 60.56
31.5 847,692 18,785 0.0222 0.9778 60.35
32.5 810,989 16,725 0.0206 0.9794 59.01
33.5 780,750 6,749 0.0086 0.9914 57.79
34.5 733,376 34,526 0.0471 0.9529 57.29
35.5 674,497 4,276 0.0063 0.9937 54.59
36.5 632,180 4,113 0.0065 0.9935 54.25
37.5 591,494 7,944 0.0134 0.9866 53.90
38.5 516,509 9,296 0.0180 0.9820 53.17
111-291
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1967-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0347 0.9653 52.21
0.0084 0.9916 50.40
0.0197 0.9803 49.98
0.0266 0.9734 48.99
0.0397 0.9603 47.69
0.0146 0.9854 45.80
0.1057 0.8943 45.13
0.0269 0.9731 40.36
0.0091 0.9909 39.27
0.0065 0.9935 38.92
0.0168 0.9832 38.66
0.0147 0.9853 38.01
0.1041 0.8959 37.46
0.0097 0.9903 33.56
0.0145 0.9855 33.23
0.0020 0.9980 32.75
0.0116 0.9884 32.68
0.0117 0.9883 32.30
31.93
AGE AT EXPOSURES AT RETIREMENTS

BEGIN OF BEGINNING OF DURING AGE

INTERVAL AGE INTERVAL INTERVAL

39.5 489,918 17,014

40.5 455,790 3,850

41.5 435,773 8,581

42.5 380,207 10,102

43.5 355,259 14,095

44.5 329,471 4,819

45.5 312,204 32,995

46.5 271,532 7,300

47.5 242,346 2,208

48.5 236,938 1,539

49.5 233,992 3,930

50.5 222,986 3,269

51.5 216,065 22,496

52.5 189,447 1,844

53.5 182,822 2,653

54.5 170,686 346

55.5 165,231 1,911

56.5 160,121 1,868
57.5
.
111-292
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,326,656 2,600 0.0008 0.9992 100.00
0.5 3,469,047 13,707 0.0040 0.9960 99.92
1.5 3,459,392 19,703 0.0057 0.9943 99.53
2.5 3,321,102 19,685 0.0059 0.9941 98.96
3.5 3,211,233 16,156 0.0050 0.9950 98.37
4.5 3,118,504 21,286 0.0068 0.9932 97.88
5.5 3,040,911 12,341 0.0041 0.9959 97.21
6.5 2,929,930 15,605 0.0053 0.9947 96.82
7.5 2,906,378 34,855 0.0120 0.9880 96.30
8.5 2,781,558 28,753 0.0103 0.9897 95.15
9.5 2,652,014 28,943 0.0109 0.9891 94.16
10.5 2,632,537 21,190 0.0080 0.9920 93.13
11.5 2,556,454 40,958 0.0160 0.9840 92.38
12.5 2,541,608 27,643 0.0109 0.9891 90.90 S 13.5 2,411,176 27,175 0.0113 0.9887 89.92
14.5 2,205,486 26,032 0.0118 0.9882 88.90
15.5 2,067,214 19,817 0.0096 0.9904 87.85
16.5 1,814,013 31,838 0.0176 0.9824 87.01
17.5 1,681,707 20,006 0.0119 0.9881 85.48
18.5 1,492,032 22,978 0.0154 0.9846 84.47
19.5 1,407,666 10,653 0.0076 0.9924 83.17
20.5 1,294,894 7,088 0.0055 0.9945 82.54
21.5 1,252,590 15,571 0.0124 0.9876 82.08
22.5 1,175,124 11,568 0.0098 0.9902 81.06
23.5 1,161,136 18,816 0.0162 0.9838 80.27
24.5 1,145,363 23,977 0.0209 0.9791 78.97
25.5 1,132,984 32,653 0.0288 0.9712 77.31
26.5 1,048,489 8,331 0.0079 0.9921 75.08
27.5 1,245,546 12,196 0.0098 0.9902 74.49
28.5 1,166,215 15,218 0.0130 0.9870 73.76
29.5 1,028,976 9,549 0.0093 0.9907 72.80
30.5 876,482 2,123 0.0024 0.9976 72.12
31.5 757,877 2,825 0.0037 0.9963 71.95
32.5 737,132 1,935 0.0026 0.9974 71.68
33.5 780,750 6,749 0.0086 0.9914 71.49
34.5 733,376 34,526 0.0471 0.9529 70.87
35.5 674,497 4,276 0.0063 0.9937 67.53
36.5 632,180 4,113 0.0065 0.9935 67.11
37.5 591,494 7,944 0.0134 0.9866 66.67
38.5 516,509 9,296 0.0180 0.9820 65.77
111-293
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1948-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 489,918 17,014 0.0347 0.9653 64.59
40.5 455,790 3,850 0.0084 0.9916 62.35
41.5 435,773 8,581 0.0197 0.9803 61.82
42.5 380,207 10,102 0.0266 0.9734 60.60
43.5 355,259 14,095 0.0397 0.9603 58.99
44.5 329,471 4,819 0.0146 0.9854 56.65
45.5 312,204 32,995 0.1057 0.8943 55.82
46.5 271,532 7,300 0.0269 0.9731 49.92
47.5 242,346 2,208 0.0091 0.9909 48.58
48.5 236,938 1,539 0.0065 0.9935 48.14
49.5 233,992 3,930 0.0168 0.9832 47.83
50.5 222,986 3,269 0.0147 0.9853 47.02
51.5 216,065 22,496 0.1041 0.8959 46.33
52.5 189,447 1,844 0.0097 0.9903 41.51
53.5 182,822 2,653 0.0145 0.9855 41.11
54.5 170,686 346 0.0020 0.9980 40.51
55.5 165,231 1,911 0.0116 0.9884 40.43
56.5 160,121 1,868 0.0117 0.9883 39.96
57.5 39.49
111-294
100
90
80
70
0
2 60 > > lx
(I) 50
z w 0 lx W
30
20
ic
C
ri
(0
01
. .

.
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE =
U
..-IOWA 40-R3
U. memo
U..
i Is-
0 20 40 60 80 100 120
AGE IN YEARS
-
PAC IF I CORP
WASHINGTON PROPERTY

.
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1905-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 11,302,512
0.5 11,243,757
1.5 11,115,095
2.5 11,078,640
3.5 11,006,097
4.5 10,968,215
5.5 10,868,940
6.5 10,739,729
7.5 10,812,791
8.5 8,814,216
9.5 8,791,806
10.5 8,591,920
11.5 8,579,507
12.5 8,529,550
13.5 8,521,920
14.5 8,171,625
15.5 8,123,024
16.5 1,117,784
17.5 1,015,366
18.5 640,204
19.5 573,964
20.5 576,716
21.5 554,258
22.5 232,130
23.5 189,431
24.5 189,335
25.5 173,965
26.5 173,814
27.5 176,254
28.5 176,054
29.5 175,625
30.5 174,620
31.5 173,361
32.5 173,139
33.5 169,622
34.5 161,577
35.5 126,186
36.5 40,333
37.5 40,333
38.5 37,116
EXPERIENCE BAND 1937-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0004 0.9996 99.99
0.0006 0.9994 99.96
0.0010 0.9990 99.90
0.0004 0.9996 99.80
0.0002 0.9998 99.75
0.0016 0.9984 99.74
0.0000 1.0000 99.58
0.0007 0.9993 99.58
0.0027 0.9973 99.51
0.0000 1.0000 99.24
0.0024 0.9976 99.24
0.0012 0.9988 99.00
0.0017 0.9983 98.88
0.0004 0.9996 98.71
0.0031 0.9969 98.67
0.0049 0.9951 98.36
0.0011 0.9989 97.88
0.0005 0.9995 97.77
0.0092 0.9908 97.72
0.0262 0.9738 96.82
0.0393 0.9607 94.28
0.1027 0.8973 90.58
0.0021 0.9979 81.28
0.0043 0.9957 81.11
0.0009 0.9991 80.76
0.0027 0.9973 80.69
0.0011 0.9989 80.47
0.0024 0.9976 80.38
0.0057 0.9943 80.18
0.0098 0.9902 79.72
0.0013 0.9987 78.94
0.0203 0.9797 78.84
0.0474 0.9526 77.24
0.2190 0.7810 73.58
0.6804 0.3196 57.46
0.0000 1.0000 18.37
0.0798 0.9202 18.37
0.0000 1.0000 16.90
RETIREMENTS
DURING AGE
INTERVAL
459
120
4,095
6,838
10,661
4,900
1,785
17,228
91
6,368
23,304
256
20,601
10,251
14,805
3,586
25,477
5,459
1,135
294
5,293
15,136
21,765
23,838
390
810
151
477
200
429
1,005
1,711
222
3,517
8,045
35,391
85,853
3,217
I
S
S
111-296
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1905-2011 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 37,116 153 0.0041 0.9959 16.90
40.5 36,963 0.0000 1.0000 16.83
41.5 36,963 234 0.0063 0.9937 16.83
42.5 36,729 2,894 0.0788 0.9212 16.73
43.5 33,835 52 0.0015 0.9985 15.41
44.5 33,783 0.0000 1.0000 15.38
45.5 33,783 0.0000 1.0000 15.38
46.5 4,978 0.0000 1.0000 15.38
47.5 4,978 4,280 0.8598 0.1402 15.38
48.5 698 0.0000 1.0000 2.16
49.5 698 0.0000 1.0000 2.16
50.5 698 0.0000 1.0000 2.16
51.5 698 0.0000 1.0000 2.16
.
52.5 698 0.0000 1.0000 2.16
53.5 698 0.0000 1.0000 2.16
54.5 698 0.0000 1.0000 2.16
55.5 698 452 0.6479 0.3521 2.16
56.5 246 0.0000 1.0000 0.76
57.5 246 0.0000 1.0000 0.76
58.5 0 0.0000 1.0000 0.76
59.5 0 0.0000 1.0000 0.76
60.5 0 0.0000 1.0000 0.76
61.5 0 0 1.0000 0.76
62.5
0
111-297
1
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL AND SMOOTH SURVIVOR CURVES
00—
ORIGINAL CURVES 1969-2011 EXPERIENCE:
1949-2011 PLACEMENTS
1992-2011 EXPERIENCE:
90 - ________________ ________________ ________________ 1964-2011 PLACEMENTS
I
70
6C
50
IOWA 13L2.
40
a
30
a
I
20
z > > cx
(I)
I— z w
C)
w a-
0 10 20 30 40 50 60
AGE IN YEARS
. S
PAC IF I CORP
.

WASHINGTON PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1949-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 4,027,708
0.5 3,654,795
1.5 3,503,668
2.5 3,316,887
3.5 3,128,509
4.5 3,086,563
5.5 2,817,673
6.5 2,446,668
7.5 2,227,497
8.5 1,882,834
9.5 1,491,415
10.5 1,204,557
11.5 990,359
12.5 815,189
13.5 597,465
14.5 328,814
15.5 286,573
16.5 159,383
17.5 122,124
18.5 55,619
19.5 27,414
20.5 23,158
21.5 15,875
22.5 11,735
23.5 11,735
24.5 8,409
25.5 7,486
26.5 7,486
27.5 7,486
28.5 7,486
29.5 3,417
30.5
RETIREMENTS
DURING AGE
INTERVAL
1
21,630
3,858
24,374
43,333
31,207
24,904
232,414
265,811
175,815
164,786
183,284
166,765
192,669
26,757
32,315
3,625
4,149
14,956
4,257
5,155
4,140
3,326
923
4,069
3,417
EXPERIENCE BAND 1969-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0059 0.9941 100.00
0.0011 0.9989 99.41
0.0073 0.9927 99.30
0.0000 1.0000 98.57
0.0140 0.9860 98.57
0.0111 0.9889 97.19
0.0102 0.9898 96.11
0.1043 0.8957 95.13
0.1412 0.8588 85.20
0.1179 0.8821 73.18
0.1368 0.8632 64.55
0.1851 0.8149 55.72
0.2046 0.7954 45.41
0.3225 0.6775 36.12
0.0814 0.9186 24.47
0.1128 0.8872 22.48
0.0227 0.9773 19.94
0.0340 0.9660 19.49
0.2689 0.7311 18.83
0.1553 0.8447 13.77
0.2226 0.7774 11.63
0.2608 0.7392 9.04
0.0000 1.0000 6.68
0.2834 0.7166 6.68
0.1098 0.8902 4.79
0.0000 1.0000 4.26
0.0000 1.0000 4.26
0.0000 1.0000 4.26
0.5436 0.4564 4.26
1.0000 1.95
S
111-299
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1964-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,919,746 0.0000 1.0000 100.00
0.5 3,558,143 21,630 0.0061 0.9939 100.00
1.5 3,396,618 3,855 0.0011 0.9989 99.39
2.5 3,209,839 24,369 0.0076 0.9924 99.28
3.5 3,014,264 0.0000 1.0000 98.53
4.5 2,965,554 43,332 0.0146 0.9854 98.53
5.5 2,696,860 31,206 0.0116 0.9884 97.09
6.5 2,325,856 24,902 0.0107 0.9893 95.96
7.5 2,106,687 209,777 0.0996 0.9004 94.94
8.5 1,781,036 233,081 0.1309 0.8691 85.48
9.5 1,420,313 175,815 0.1238 0.8762 74.29
10.5 1,133,456 156,539 0.1381 0.8619 65.10
11.5 926,567 172,349 0.1860 0.8140 56.11
12.5 756,346 160,429 0.2121 0.7879 45.67
13.5 545,224 182,270 0.3343 0.6657 35.98
14.5 286,863 21,227 0.0740 0.9260 23.95
15.5 249,758 22,460 0.0899 0.9101 22.18
16.5 127,269 0.0000 1.0000 20.19
17.5 99,221 266 0.0027 0.9973 20.19
18.5 36,598 13,034 0.3562 0.6438 20.13
19.5 7,713 1,445 0.1873 0.8127 12.96
20.5 6,268 0.0000 1.0000 10.53
21.5 7,466 4,140 0.5545 0.4455 10.53
22.5 4,249 0.0000 1.0000 4.69
23.5 4,249 3,326 0.7828 0.2172 4.69
24.5 923 923 1.0000 1.02
25.5
26.5 4,069 0.0000
27.5 7,486 0.0000
28.5 7,486 4,069 0.5436
29.5 3,417 3,417 1.0000
30.5
111-300
ORIGINAL CURVE• 1964-2011 EXPERIENCE:
1934-2011 PLACEMENTS
-\
19922011 EXPERIENCE:
12 PLACEMENTS 934011
I
I
I
'I
IOWA 16-L2 S
.tJ.
10 20 30 40 50 60
AGE IN YEARS
C 0
100
El
80
70
()
CD - Z 60 > > cr
(I) 50
z w 0 Ix w 40 0..
30
PU
ic
. S .
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1934-2011 EXPERIENCE BAND 1964-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 5,966,902 0.0000 1.0000 100.00
0.5 5,138,290 185 0.0000 1.0000 100.00
1.5 5,158,517 0.0000 1.0000 100.00
2.5 4,862,603 486 0.0001 0.9999 100.00
3.5 4,755,255 70,895 0.0149 0.9851 99.99
4.5 4,324,748 112,943 0.0261 0.9739 98.50
5.5 3,946,904 59,842 0.0152 0.9848 95.92
6.5 2,934,977 30,117 0.0103 0.9897 94.47
7.5 2,544,031 50,224 0.0197 0.9803 93.50
8.5 2,485,466 88,260 0.0355 0.9645 91.65
9.5 1,979,981 112,554 0.0568 0.9432 88.40
10.5 1,774,513 31,602 0.0178 0.9822 83.37
11.5 1,752,279 136,569 0.0779 0.9221 81.89
12.5 1,593,198 346,207 0.2173 0.7827 75.51
13.5 1,220,871 145,725 0.1194 0.8806 59.10
14.5 924,791 41,148 0.0445 0.9555 52.04
15.5 717,933 22,996 0.0320 0.9680 49.73
16.5 594,831 25,945 0.0436 0.9564 48.14
17.5 524,726 100,097 0.1908 0.8092 46.04
18.5 407,544 86,214 0.2115 0.7885 37.25
19.5 299,609 47,381 0.1581 0.8419 29.37
20.5 229,827 14,295 0.0622 0.9378 24.73
21.5 215,532 33,463 0.1553 0.8447 23.19
22.5 182,069 41,164 0.2261 0.7739 19.59
23.5 73,947 19,505 0.2638 0.7362 15.16
24.5 54 1 441 0.0000 1.0000 11.16
25.5 54,441 0.0000 1.0000 11.16
26.5 54,441 44,030 0.8088 0.1912 11.16
27.5 10,411 9,444 0.9071 0.0929 2.13
28.5 968 0.0000 1.0000 0.20
29.5 1,468 0.0000 1.0000 0.20
30.5 1,468 0.0000 1.0000 0.20
31.5 1,468 468 0.3186 0.6814 0.20
32.5 1,000 0.0000 1.0000 0.14
33.5 1,000 0.0000 1.0000 0.14
34.5 1,000 500 0.5000 0.5000 0.14
35.5 500 0.0000 1.0000 0.07
36.5 500 0.0000 1.0000 0.07
37.5 500 0.0000 1.0000 0.07
38.5 500 0.0000 1.0000 0.07
111-302
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1934-2011 EXPERIENCE BAND 1964-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 500 0.0000 1.0000 0.07
40.5 500 0.0000 1.0000 0.07
41.5 500 0.0000 1.0000 0.07
42.5 500 0.0000 1.0000 0.07
43.5 500 0.0000 1.0000 0.07
44.5 500 0.0000 1.0000 0.07
45.5 500 0.0000 1.0000 0.07
46.5 500 0.0000 1.0000 0.07
47.5 500 0.0000 1.0000 0.07
48.5 500 0.0000 1.0000 0.07
49.5 500 0.0000 1.0000 0.07
50.5 500 0.0000 1.0000 0.07
51.5 500 0.0000 1.0000 0.07
.
52.5 500 0.0000 1.0000 0.07
53.5 500 0.0000 1.0000 0.07
54.5 500 0.0000 1.0000 0.07
55.5 500 0.0000 1.0000 0.07
56.5 500 0.0000 1.0000 0.07
57.5 500 0.0000 1.0000 0.07
58.5 500 0.0000 1.0000 0.07
59.5 500 500 1.0000 0.07
60.5
S
111-303
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1934-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 5,217,685 0.0000 1.0000 100.00
0.5 4,431,045 0.0000 1.0000 100.00
1.5 4,479,337 0.0000 1.0000 100.00
2.5 4,147,538 271 0.0001 0.9999 100.00
3.5 4,118,095 70,895 0.0172 0.9828 99.99
4.5 3,684,666 84,377 0.0229 0.9771 98.27
5.5 3,331,163 59,842 0.0180 0.9820 96.02
6.5 2,326,909 30,117 0.0129 0.9871 94.30
7.5 1,923,763 41,692 0.0217 0.9783 93.08
8.5 1,873,680 80,323 0.0429 0.9571 91.06
9.5 1,376,132 92,142 0.0670 0.9330 87.16
10.5 1,187,373 9,331 0.0079 0.9921 81.32
11.5 1,178,043 79,988 0.0679 0.9321 80.68
12.5 1,116,578 241,010 0.2158 0.7842 75.20
13.5 834,631 124,309 0.1489 0.8511 58.97
14.5 584,886 0.0000 1.0000 50.19
15.5 448,376 0.0000 1.0000 50.19
16.5 419,445 0.0000 1.0000 50.19
17.5 371,120 70,856 0.1909 0.8091 50.19
18.5 333,621 36,998 0.1109 0.8891 40.61
19.5 274,902 47,381 0.1724 0.8276 36.10
20.5 214,564 0.0000 1.0000 29.88
21.5 214,564 33,463 0.1560 0.8440 29.88
22.5 181,101 41,164 0.2273 0.7727 25.22
23.5 72,979 19,505 0.2673 0.7327 19.49
24.5 53,474 0.0000 1.0000 14.28
25.5 53,474 0.0000 1.0000 14.28
26.5 53,474 44,030 0.8234 0.1766 14.28
27.5 9,444 9,444 1.0000 2.52
28.5
29.5
30.5
31.5
32.5 500 0.0000
33.5 500 0.0000
34.5 500 500 1.0000
35.5
36.5
37.5
38.5
.
111-304
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1934-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51.5
52 . 5
. 53.5
54.5
55.5
56.5
57.5 500 0.0000
58.5 500 0.0000
59.5 500 500 1.0000
60.5
111-305
ft
ORIGINAL CURVE U 1965-2011 EXPERIENCE:
1923-2011 PLACEMENTS
19822011 EXPERIENCE:
19232011 PLACEMENTS
AA IOWA 33-S0.
a.
LA
10
90
80
70
Z 60 > > a:
Cl) 50 I.- z w
C.) a: w 40
0
30
20
10
0
0 0)
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
0 20 40 60 80 100 120
AGE IN YEARS
. .
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1923-2011 EXPERIENCE BAND 1965-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 948,702 0.0000 1.0000 100.00
0.5 834,499 0.0000 1.0000 100.00
1.5 782,807 20,809 0.0266 0.9734 100.00
2.5 756,184 0.0000 1.0000 97.34
3.5 756,184 0.0000 1.0000 97.34
4.5 719,060 0.0000 1.0000 97.34
5.5 562,929 0.0000 1.0000 97.34
6.5 540,009 0.0000 1.0000 97.34
7.5 529,805 733 0.0014 0.9986 97.34
8.5 525,867 0.0000 1.0000 97.21
9.5 500,258 0.0000 1.0000 97.21
10.5 509,839 9,474 0.0186 0.9814 97.21
11.5 471,874 0.0000 1.0000 95.40
.
12.5 471,874 3,177 0.0067 0.9933 95.40
13.5 457,544 9,698 0.0212 0.9788 94.76
14.5 413,903 0.0000 1.0000 92.75
15.5 395,701 10,928 0.0276 0.9724 92.75
16.5 359,401 37,315 0.1038 0.8962 90.19
17.5 307,964 21,922 0.0712 0.9288 80.82
18.5 222,724 3,504 0.0157 0.9843 75.07
19.5 147,579 521 0.0035 0.9965 73.89
20.5 124,686 0.0000 1.0000 73.63
21.5 124,686 1,213 0.0097 0.9903 73.63
22.5 123,473 11,066 0.0896 0.9104 72.91
23.5 112,501 726 0.0065 0.9935 66.38
24.5 111,775 261 0.0023 0.9977 65.95
25.5 111,732 11,951 0.1070 0.8930 65.80
26.5 94,999 783 0.0082 0.9918 58.76
27.5 94,216 3,218 0.0342 0.9658 58.27
28.5 90,998 0.0000 1.0000 56.28
29.5 90,998 876 0.0096 0.9904 56.28
30.5 90,320 0.0000 1.0000 55.74
31.5 90,320 2,499 0.0277 0.9723 55.74
32.5 82,388 0.0000 1.0000 54.20
33.5 67,856 0.0000 1.0000 54.20
34.5 67,856 3,568 0.0526 0.9474 54.20
35.5 59,057 5,030 0.0852 0.9148 51.35
36.5 54,027 522 0.0097 0.9903 46.98
37.5 53,505 5,111 0.0955 0.9045 46.52
38.5 48,478 2,769 0.0571 0.9429 42.08
111-307
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1923-2011 EXPERIENCE BAND 1965-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 39,755 0.0000 1.0000 39.67
40.5 39,755 248 0.0062 0.9938 39.67
41.5 39,582 0.0000 1.0000 39.43
42.5 39,582 0.0000 1.0000 39.43
43.5 39,582 14,664 0.3705 0.6295 39.43
44.5 21,943 6,958 0.3171 0.6829 24.82
45.5 14,985 0.0000 1.0000 16.95
46.5 14,985 662 0.0442 0.9558 16.95
47.5 13,380 4,756 0.3555 0.6445 16.20
48.5 8,624 0.0000 1.0000 10.44
49.5 8,624 0.0000 1.0000 10.44
50.5 8,624 0.0000 1.0000 10.44
51.5 8,624 0.0000 1.0000 10.44
52.5 8,624 157 0.0182 0.9818 10.44
53.5 8,467 0.0000 1.0000 10.25
54.5 4,491 0.0000 1.0000 10.25
55.5 4,491 0.0000 1.0000 10.25
56.5 4,491 0.0000 1.0000 10.25
57.5 74 0.0000 1.0000 10.25
58.5 74 74 1.0000 10.25
59.5
.
IIII,I
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1923-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 868,683 0.0000 1.0000 100.00
0.5 748,841 0.0000 1.0000 100.00
1.5 690,261 20,809 0.0301 0.9699 100.00
2.5 682,720 0.0000 1.0000 96.99
3.5 697,252 0.0000 1.0000 96.99
4.5 658,070 0.0000 1.0000 96.99
5.5 507,328 0.0000 1.0000 96.99
6.5 484,408 0.0000 1.0000 96.99
7.5 473,998 733 0.0015 0.9985 96.99
8.5 464,653 0.0000 1.0000 96.84
9.5 444,868 0.0000 1.0000 96.84
10.5 448,086 9,474 0.0211 0.9789 96.84
11.5 410,097 0.0000 1.0000 94.79
.
12.5 410,447 3,177 0.0077 0.9923 94.79
13.5 402,171 9,698 0.0241 0.9759 94.05
14.5 361,350 0.0000 1.0000 91.79
15.5 343,409 10,928 0.0318 0.9682 91.79
16.5 306,383 37,315 0.1218 0.8782 88.87
17.5 260,109 21,060 0.0810 0.9190 78.04
18.5 195,245 3,504 0.0179 0.9821 71.72
19.5 122,229 0.0000 1.0000 70.44
20.5 99,857 0.0000 1.0000 70.44
21.5 104,415 0.0000 1.0000 70.44
22.5 104,415 10,589 0.1014 0.8986 70.44
23.5 93,826 0.0000 1.0000 63.29
24.5 97,801 261 0.0027 0.9973 63.29
25.5 102,947 11,334 0.1101 0.8899 63.13
26.5 86,962 0.0000 1.0000 56.18
27.5 93,737 3,218 0.0343 0.9657 56.18
28.5 90,544 0.0000 1.0000 54.25
29.5 90,544 876 0.0097 0.9903 54.25
30.5 89,669 0.0000 1.0000 53.72
31.5 89,822 2,499 0.0278 0.9722 53.72
32.5 81,890 0.0000 1.0000 52.23
33.5 67,358 0.0000 1.0000 52.23
34.5 67,358 3,568 0.0530 0.9470 52.23
35.5 58,608 5,030 0.0858 0.9142 49.46
36.5 53,578 522 0.0098 0.9902 45.22
37.5 53,055 5,111 0.0963 0.9037 44.78
38.5 47,944 2,685 0.0560 0.9440 40.46
111-309
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1923-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL. RATIO RATIO INTERVAL
39.5 39,305 0.0000 1.0000 38.20
40.5 39,399 248 0.0063 0.9937 38.20
41.5 39,152 0.0000 1.0000 37.96
42.5 39,152 0.0000 1.0000 37.96
43.5 39,152 14,664 0.3745 0.6255 37.96
44.5 21,513 6,958 0.3234 0.6766 23.74
45.5 14,555 0.0000 1.0000 16.06
46.5 14,555 662 0.0455 0.9545 16.06
47.5 13,148 4,756 0.3617 0.6383 15.33
48.5 . 8,392 0.0000 1.0000 9.79
49.5 8,392 0.0000 1.0000 9.79
50.5 8,392 0.0000 1.0000 9.79
51.5 8,392 0.0000 1.0000 9.79
52.5 8,549 157 0.0184 0.9816 9.79
53.5 8,392 0.0000 1.0000 9.61
54.5 4,417 0.0000 1.0000 9.61
55.5 4,417 0.0000 1.0000 9.61
56.5 4,417 0.0000 1.0000 9.61
57.5 9.61
58.5 74 74 1.0000
59.5
111-310
S • S S
2000-2011 EXPERIENCE ORIGINAL CURVE 19922o11 PLACEMENTS
I
S IOWA 10-R4
U
U
U
5 10 15 20 25 30
AGE IN YEARS
C 0
100
9(
BC
7C
Z 6C > > cr
(1) 50
z
Ui C) a: W 40
0.
30
cl
ic
. . .
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
EXPERIENCE BAND 2000-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0624 0.9376 100.00
0.0000 1.0000 93.76
0.0000 1.0000 93.76
0.0000 1.0000 93.76
0.0000 1.0000 93.76
0.0000 1.0000 93.76
0.1484 0.8516 93.76
0.2045 0.7955 79.85
0.2622 0.7378 63.52
0.2755 0.7245 46.87
0.5049 0.4951 33.95
0.5770 0.4230 16.81
0.0000 1.0000 7.11
7.11
PLACEMENT BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS

BEGIN OF BEGINNING OF DURING AGE

INTERVAL AGE INTERVAL INTERVAL

0.0 2,424,450

0.5 1,797,178 112,084

1.5 1,861,906

2.5 1,942,985

3.5 1,942,985

4.5 2,043,485

5.5 2,202,396

6.5 2,020,633 299,864

7.5 1,809,773 370,058

8.5 1,439,714 377,512

9.5 652,492 179,770

10.5 381,115 192,407

11.5 116,870 67,431

12.5 49,439
13.5
.
111-312
I ORIGINAL CURVE .g
1992-2011 EXPERIENCE:
1959-2011 PLACEMENTS
IOWA 1:: -Ll. 5
1
10 20 30 40 50 60
AGE IN YEARS
100
90
80
70
6C
(I) 50
z uJ 0 a: Ui
30
20
10
. . .
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
WASHINGTON PROPERTY
r
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1951-2011 EXPERIENCE BAND 1966-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL- INTERVAL RATIO RATIO INTERVAL
0.0 13,541,084 0.0000 1.0000 100.00
0.5 12,720,375 98,641 0.0078 0.9922 100.00
1.5 12,347,793 106,231 0.0086 0.9914 99.22
2.5 11,149,263 200 0.0000 1.0000 98.37
3.5 10,599,718 237,368 0.0224 0.9776 98.37
4.5 10,126,585 370,132 0.0366 0.9634 96.17
5.5 9,058,092 1,381,458 0.1525 0.8475 92.65
6.5 7,051,857 611,158 0.0867 0.9133 78.52
7.5 6,033,395 265,073 0.0439 0.9561 71.72
8.5 5,686,050 393,925 0.0693 0.9307 68.57
9.5 4,340,605 225,231 0.0519 0.9481 63.81
10.5 4,065,198 307,764 0.0757 0.9243 60.50
11.5 3,754,250 217,456 0.0579 0.9421 55.92
12.5 3,478,730 566,847 0.1629 0.8371 52.68
13.5 2,813,528 247,255 0.0879 0.9121 44.10
14.5 2,373,321 333,426 0.1405 0.8595 40.22
15.5 1,840,988 485,825 0.2639 0.7361 34.57
16.5 1,304,327 26,280 0.0201 0.9799 25.45
17.5 1,243,984 279,351 0.2246 0.7754 24.94
18.5 620,056 8,585 0.0138 0.9862 19.34
19.5 452,263 39,169 0.0866 0.9134 19.07
20.5 413,094 26,914 0.0652 0.9348 17.42
21.5 358,224 0.0000 1.0000 16.28
22.5 296,598 53,645 0.1809 0.8191 16.28
23.5 240,250 32,062 0.1335 0.8665 13.34
24.5 187,672 0.0000 1.0000 11.56
25.5 138,464 19,313 0.1395 0.8605 11.56
26.5 119,150 34,591 0.2903 0.7097 9.95
27.5 26,849 6,230 0.2320 0.7680 7.06
28.5 20,619 - 0.0000 1.0000 5.42
29.5 20,619 0.0000 1.0000 5.42
30.5 20,619 0.0000 1.0000 5.42
31.5 20,619 0.0000 1.0000 5.42
32.5 13,852 3,276 0.2365 0.7635 5.42
33.5 10,576 0.0000 1.0000 4.14
34.5 10,576 0.0000 1.0000 4.14
35.5 10,576 0.0000 1.0000 4.14
36.5 10,576 0.0000 1.0000 4.14
37.5 10,576 0.0000 1.0000 4.14
38.5 10,576 0.0000 1.0000 4.14
.
•l
111-314
PACIFICORP n
WASHINGTON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1951-2011 EXPERIENCE BAND 1966-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 10,576
405 10,576
41.5 10,576
42.5 10,576
43.5 10,576
44.5 10,576
45.5 10,576
46.5 10,576
47.5 10,576
48.5
RETIREMENTS
DURING AGE
INTERVAL
10,576
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 4.14
0.0000 1.0000 4.14
0.0000 1.0000 4.14
0.0000 1.0000 4.14
0.0000 1.0000 4.14
0.0000 1.0000 4.14
0.0000 1.0000 4.14
0.0000 1.0000 4.14
1.0000 4.14
.
I *
111-315
PACIFICORP
WASHINGTON PROPERTY
I
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1959-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 11,050,128 0.0000 1.0000 100.00
0.5 10,716,933 98,641 0.0092 0.9908 100.00
1.5 10,891,387 18,634 0.0017 0.9983 99.08
2.5 9,864,510 0.0000 1.0000 98.91
3.5 9,397,378 237,368 0.0253 0.9747 98.91
4.5 9,107,977 370,132 0.0406 0.9594 96.41
5.5 8,088,692 1,381,458 0.1708 0.8292 92.49
6.5 6,101,860 581,699 0.0953 0.9047 76.70
7.5 5,189,433 236,329 0.0455 0.9545 69.39
8.5 4,856,378 351,739 0.0724 0.9276 66.23
9.5 3,594,917 199,875 0.0556 0.9444 61.43
10.5 3,337,635 171,468 0.0514 0.9486 58.01
11.5 3,169,617 211,626 0.0668 0.9332 55.03
12.5 2,909,841 543,851 0.1869 0.8131 51.36
13.5 2,317,140 216,992 0.0936 0.9064 41.76
14.5 1,901,913 285,472 0.1501 0.8499 37.85
15.5 1,505,063 359,631 0.2389 0.7611 32.17
16.5 1,094,598 0.0000 1.0000 24.48
17.5 1,060,535 252,307 0.2379 0.7621 24.48
18.5 517,704 0.0000 1.0000 18.66
19.5 390,558 39,169 0.1003 0.8997 18.66
20.5 357,619 0.0000 1.0000 16.79
21.5 329,662 0.0000 1.0000 16.79
22.5 268,036 38,935 0.1453 0.8547 16.79
23.5 226,398 32,062 0.1416 0.8584 14.35
24.5 173,820 0.0000 1.0000 12.32
25.5 124,612 19,313 0.1550 0.8450 12.32
26.5 105,299 34,591 0.3285 0.6715 10.41
27.5 12,997 6,230 0.4793 0.5207 6.99
28.5 6,767 0.0000 1.0000 3.64
29.5 6,767 0.0000 1.0000 3.64
30.5 10,043 0.0000 1.0000 3.64
31.5 10,043 0.0000 1.0000 3.64
32.5 13,852 3,276 0.2365 0.7635 3.64
33.5 10,576 0.0000 1.0000 2.78
34.5 10,576 0.0000 1.0000 2.78
35.5 10,576 0.0000 1.0000 2.78
36.5 10,576 0.0000 1.0000 2.78
37.5 10,576 0.0000 1.0000 2.78
38.5 10,576 0.0000 1.0000 2.78
•i
.
111-316
Q
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1959-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 10,576 0.0000 1.0000 2.78
40.5 10,576 0.0000 1.0000 2.78
41.5 10,576 0.0000 1.0000 2.78
42.5 10,576 0.0000 1.0000 2.78
43.5 10,576 0.0000 1.0000 2.78
44.5 10,576 0.0000 1.0000 2.78
45.5 10,576 0.0000 1.0000 2.78
46.5 10,576 0.0000 1.0000 2.78
47.5 10,576 10,576 1.0000 2.78
48.5
.
111-317
•i
S
111-318
WYOMING PROPERTY
C
0
W]
1--]
0
. . .
PACIFICORP
WYOMING PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL AND SMOOTH SURVIVOR CURVES

1:

ORGiNALCURVE . 1971-2011 EXPERIEN

90 -777% T

80
IOWA 50-R4
70____
- 60 (0
(0 50
a z w C.) a
iii 40
a
SC

0 20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
WYOMING PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1944-2009 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,906,820 0.0000 1.0000 100.00
0.5 1,923,970 0.0000 1.0000 100.00
1.5 1,939,724 0.0000 1.0000 100.00
2.5 1,950,745 0.0000 1.0000 100.00
3.5 1,809,699 0.0000 1.0000 100.00
4.5 1,826,230 0.0000 1.0000 100.00
5.5 1,889,849 0.0000 1.0000 100.00
6.5 1,893,190 819 0.0004 0.9996 100.00
7.5 1,897,140 0.0000 1.0000 99.96
8.5 1,904,254 0.0000 1.0000 99.96
9.5 1,915,248 0.0000 1.0000 99.96
10.5 1,920,746 0.0000 1.0000 99.96
11.5 1,917,920 6 0.0000 1.0000 99.96
12.5 1,921,078 2 0.0000 1.0000 99.96
13.5 1,851,744 297 0.0002 0.9998 99.96
14.5 1,799,972 219 0.0001 0.9999 99.94
15.5 1,793,658 427 0.0002 0.9998 99.93
16.5 1,793,135 886 0.0005 0.9995 99.90
17.5 1,776,275 181 0.0001 0.9999 99.85
18.5 1,774,956 880 0.0005 0.9995 99.84
19.5 1,769,870 352 0.0002 0.9998 99.80
20.5 1,750,825 309 0.0002 0.9998 99.78
21.5 1,739,496 0.0000 1.0000 99.76
22.5 1,727,114 0.0000 1.0000 99.76
23.5 1,698,758 0.0000 1.0000 99.76
24.5 1,598,865 153 0.0001 0.9999 99.76
25.5 877,802 0.0000 1.0000 99.75
26.5 1,049,261 1,417 0.0014 0.9986 99.75
27.5 1,045,063 2,126 0.0020 0.9980 99.61
28.5 942,881 3,231 0.0034 0.9966 99.41
29.5 856,231 4,312 0.0050 0.9950 99.07
30.5 738,819 3,944 0.0053 0.9947 98.57
31.5 692,580 7,507 0.0108 0.9892 98.05
32.5 650,193 4,025 0.0062 0.9938 96.98
33.5 601,828 4,047 0.0067 0.9933 96.38
34.5 552,126 5,263 0.0095 0.9905 95.73
35.5 528,501 13,323 0.0252 0.9748 94.82
36.5 445,962 7,169 0.0161 0.9839 92.43
37.5 402,184 9,058 0.0225 0.9775 90.95
38.5 353,762 19,990 0.0565 0.9435 88.90
•i
.
111-320
PACIFICORP
WYOMING PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1944-2009 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL

39.5 314,529

40.5 252,566

41.5 216,392

42.5 180,705

43.5 128,058

44.5 108,847

45.5 94,718

46.5 50,805

47.5 30,192

48.5 23,449

49.5 21,755

50.5 18,591

51.5 17,512

52.5 11,332

53.5 10,928
54.5
RETIREMENTS
DURING AGE
INTERVAL
31,283
19,102
21,073
43,969
13,276
14,129
18,279
20,613
6,743
1,695
3,164
1,078
6,181
404
10,928
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0995 0.9005 83.87
0.0756 0.9244 75.53
0.0974 0.9026 69.82
0.2433 0.7567 63.02
0.1037 0.8963 47.69
0.1298 0.8702 42.74
0.1930 0.8070 37.19
0.4057 0.5943 30.02
0.2233 0.7767 17.84
0.0723 0.9277 13.85
0.1454 0.8546 12.85
0.0580 0.9420 10.98
0.3529 0.6471 10.35
0.0356 0.9644 6.69
1.0000 6.46
S
111-321
PACIFICORP
WYOMING PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
1946-2011 EXPERIENCE- CURVE N 1918-2011 PLACEMENTS
19822011 EXPERIENCE:
90 . 1929-2011 PLACEMENTS
I
It
50
\ . -IOWA 60-R2 5
w 40 0
30
0 20 40 60 . 80 100 120
AGE IN YEARS
. . 0
PACIFICORP
WYOMING PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1918-2011 EXPERIENCE BAND 1946-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 9,826,642 0.0000 1.0000 100.00
0.5 9,016,459 0.0000 1.0000 100.00
1.5 8,997,022 1,195 0.0001 0.9999 100.00
2.5 8,934,426 51,109 0.0057 0.9943 99.99
3.5 7,399,639 6,608 0.0009 0.9991 99.41
4.5 5,562,943 14,393 0.0026 0.9974 99.33
5.5 5,536,226 6,519 0.0012 0.9988 99.07
6.5 5,489,838 39,043 0.0071 0.9929 98.95
7.5 5,439,858 13,116 0.0024 0.9976 98.25
8.5 5,411,391 4,097 0.0008 0.9992 98.01
9.5 5,372,351 2,061 0.0004 0.9996 97.94
10.5 5,366,846 3,875 0.0007 0.9993 97.90
11.5 5,042,095 4,061 0.0008 0.9992 97.83
. 12.5
13.5
4,943,143
4,819,431
7,780
5,785
0.0016
0.0012
0.9984
0.9988
97.75
97.60
14.5 4,799,019 23,076 0.0048 0.9952 97.48
15.5 4,703,864 10,864 0.0023 0.9977 97.01
16.5 4,194,974 5,545 0.0013 0.9987 96.79
17.5 3,711,447 18,254 0.0049 0.9951 96.66
18.5 2,814,979 6,500 0.0023 0.9977 96.18
19.5 2,287,518 6,321 0.0028 0.9972 95.96
20.5 2,189,605 3,279 0.0015 0.9985 95.70
21.5 2,152,428 14,089 0.0065 0.9935 95.55
22.5 1,905,325 3,407 0.0018 0.9982 94.93
23.5 1,702,197 4,184 0.0025 0.9975 94.76
24.5 1,656,896 653 0.0004 0.9996 94.52
25.5 1,547,906 2,150 0.0014 0.9986 94.49
26.5 1,540,416 8,836 0.0057 0.9943 94.36
27.5 1,521,366 21,639 0.0142 0.9858 93.81
28.5 1,487,181 1,539 0.0010 0.9990 92.48
29.5 1,278,984 4,118 0.0032 0.9968 92.38
30.5 951,439 3,696 0.0039 0.9961 92.09
31.5 571,085 1,403 0.0025 0.9975 91.73
32.5 562,488 9,412 0.0167 0.9833 91.50
33.5 517,819 998 0.0019 0.9981 89.97
34.5 441,916 6,660 0.0151 0.9849 89.80
35.5 409,940 1,304 0.0032 0.9968 88.45
36.5 357,445 2,541 0.0071 0.9929 88.17
37.5 328,425 16,684 0.0508 0.9492 87.54
38.5 306,972 2,604 0.0085 0.9915 83.09
111-323
PACIFICORP
WYOMING PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1918-2011 EXPERIENCE BAND 1946-2011
[1
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61.5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
234,978
203,168
195,537
193,663
191,049
189,732
186,919
153,615
145,514
143,987
127,019
105,527
99,660
69,098
68,107
14,692
5,091
5,091
4,370
3,806
3,806
3,806
2,397
2,045
1,897
1,897
1,223
1,223
1,223
1,223
1,223
1,223
1,223
1,223
1,223
1,223
1,223
1,223
1,223
1,223
RETMT
RATIO
0.0100
0.0018
0.0000
0.0033
0.0017
0.0000
0.0000
0.0385
0.0000
0.0041
0.0000
0.0002
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.1289
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
0.9900
0.9982
1.0000
0.9967
0.9983
1.0000
1.0000
0.9615
1.0000
0.9959
1.0000
0.9998
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
0.8711
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
82.39
81.56
81.42
81.42
81.15
81.01
81.01
81.01
77.89
77.89
77.57
77.57
77.55
77.55
77.55
77.55
77.55
77.55
77.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
67.55
RETIREMENTS
DURING AGE
INTERVAL
2,345
368
645
324
5,911
592
23
563
.
111-324
PACIFICORP
WYOMING PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1918-2011 EXPERIENCE BAND 1946-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 1,223 0.0000 1.0000 67.55
80.5 1,223 0.0000 1.0000 67.55
81.5 641 0.0000 1.0000 67.55
82.5 67.55
.
111-325
PACIFICORP
WYOMING PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1929-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 8,378,978 0.0000 1.0000 100.00
0.5 7,945,899 0.0000 1.0000 100.00
1.5 8,303,363 1,195 0.0001 0.9999 100.00
2.5 8,247,961 51,109 0.0062 0.9938 99.99
3.5 6,750,541 852 0.0001 0.9999 99.37
4.5 5,000,941 14,356 0.0029 0.9971 99.35
5.5 5,011,294 6,071 0.0012 0.9988 99.07
6.5 5,037,189 37,300 0.0074 0.9926 98.95
7.5 5,015,431 13,116 0.0026 0.9974 98.22
8.5 4,992,974 0.0000 1.0000 97.96
9.5 5,029,502 239 0.0000 1.0000 97.96
10.5 5,055,283 2,558 0.0005 0.9995 97.95
11.5 4,734,350 2,245 0.0005 0.9995 97.90
12.5 4,641,493 7,780 0.0017 0.9983 97.86
13.5 4,521,198 4,681 0.0010 0.9990 97.69
14.5 4,504,958 23,076 0.0051 0.9949 97.59
15.5 4,413,494 9,869 0.0022 0.9978 97.09
16.5 3,942,161 5,545 0.0014 0.9986 96.88
17.5 3,473,900 8,797 0.0025 0.9975 96.74
18.5 2,592,909 6,500 0.0025 0.9975 96.49
19.5 2,088,924 6,321 0.0030 0.9970 96.25
20.5 2,016,659 2,933 0.0015 0.9985 95.96
21.5 1,988,174 14,089 0.0071 0.9929 95.82
22.5 1,784,905 3,407 0.0019 0.9981 95.14
23.5 1,585,758 4,155 0.0026 0.9974 94.96
24.5 1,625,996 0.0000 1.0000 94.71
25.5 1,536,804 2,021 0.0013 0.9987 94.71
26.5 1,529,443 8,836 0.0058 0.9942 94.59
27.5 1,511,046 21,193 0.0140 0.9860 94.04
28.5 1,477,952 1,458 0.0010 0.9990 92.72
29.5 1,271,226 4,118 0.0032 0.9968 92.63
30.5 943,785 3,696 0.0039 0.9961 92.33
31.5 564,840 1,390 0.0025 0.9975 91.97
32.5 556,609 8,355 0.0150 0.9850 91.74
33.5 513,145 955 0.0019 0.9981 90.37
34.5 437,901 5,433 0.0124 0.9876 90.20
35.5 407,825 1,234 0.0030 0.9970 89.08
36.5 355,400 2,541 0.0071 0.9929 88.81
37.5 326,967 16,449 0.0503 0.9497 88.17
38.5 305,749 2,604 0.0085 0.9915 83.74
.
.
111-326
PACIFICORP
WYOMING PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1929-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 233,754 2,345 0.0100 0.9900 83.03
40.5 201,945 368 0.0018 0.9982 82.19
41.5 194,313 0.0000 1.0000 82.04
42.5 192,439 645 0.0034 0.9966 82.04
43.5 189,826 324 0.0017 0.9983 81.77
44.5 188,509 0.0000 1.0000 81.63
45.5 185,696 0.0000 1.0000 81.63
46.5 152,392 5,911 0.0388 0.9612 81.63
47.5 144,290 0.0000 1.0000 78.46
48.5 142,764 592 0.0041 0.9959 78.46
49.5 125,796 0.0000 1.0000 78.14
50.5 104,304 23 0.0002 0.9998 78.14
51.5 99,020 0.0000 1.0000 78.12
.
52.5
53.5
69,098
68,107
0.0000
0.0000
1.0000
1.0000
78.12
78.12
54.5 14,692 0.0000 1.0000 78.12
55.5 5,091 0.0000 1.0000 78.12
56.5 5,091 0.0000 1.0000 78.12
57.5 4,370 563 0.1289 0.8711 78.12
58.5 3,806 0.0000 1.0000 68.05
59.5 3,806 0.0000 1.0000 68.05
60.5 3,806 0.0000 1.0000 68.05
61.5 2,397 0.0000 1.0000 68.05
62.5 2,045 0.0000 1.0000 68.05
63.5 1,897 0.0000 1.0000 68.05
64.5 1,897 0.0000 1.0000 68.05
65.5 1,223 0.0000 1.0000 68.05
66.5 1,223 0.0000 1.0000 68.05
67.5 1,223 0.0000 1.0000 68.05
68.5 1,223 0.0000 1.0000 68.05
69.5 1,223 0.0000 1.0000 68.05
70.5 1,223 0.0000 1.0000 68.05
71.5 1,223 0.0000 1.0000 68.05
72.5 1,223 0.0000 1.0000 68.05
73.5 1,223 0.0000 1.0000 68.05
74.5 1,223 0.0000 1.0000 68.05
75.5 1,223 0.0000 1.0000 68.05
76.5 1,223 0.0000 1.0000 68.05
77.5 1,223 0.0000 1.0000 68.05
78.5 1,223 0.0000 1.0000 68.05
111-327
PACIFICORP
WYOMING PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1929-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 1,223 0.0000 1.0000 68.05
80.5 1,223 0.0000 1.0000 68.05
81.5 641 0.0000 1.0000 68.05
82.5 68.05
r
•i
111-328
. . .
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
z (0 5 > cx:
U)
z w C)
(U ci.
oc ORIGINAL cURv g
:N____

70
-IOWA 55-Ri
ol
N

0 20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1917-2011 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 138,738,526 84,586 0.0006 0.9994 100.00
0.5 134,037,905 213,736 0.0016 0.9984 99.94
1.5 119,752,203 515,490 0.0043 0.9957 99.78
2.5 117,429,156 449,195 0.0038 0.9962 99.35
3.5 107,909,895 630,301 0.0058 0.9942 98.97
4.5 102,334,009 500,413 0.0049 0.9951 98.39
5.5 101,083,395 213,473 0.0021 0.9979 97.91
6.5 99,597,960 474,552 0.0048 0.9952 97.70
7.5 98,579,332 803,918 0.0082 0.9918 97.24
8.5 97,435,797 784,447 0.0081 0.9919 96.45
9.5 95,296,364 963,147 0.0101 0.9899 95.67
10.5 93,686,929 924,843 0.0099 0.9901 94.70
11.5 89,766,003 340,277 0.0038 0.9962 93.77
12.5
13.5
88,261,977
81,521,351
580,883
855,724
0.0066
0.0105
0.9934
0.9895
93.41
92.80
14.5 77,402,362 1,031,432 0.0133 0.9867 91.82
15.5 75,640,787 321,823 0.0043 0.9957 90.60
16.5 67,817,049 587,868 0.0087 0.9913 90.21
17.5 62,548,215 325,538 0.0052 0.9948 89.43
18.5 52,900,969 406,894 0.0077 0.9923 88.97
19.5 45,519,038 402,926 0.0089 0.9911 88.28
20.5 43,531,054 501,582 0.0115 0.9885 87.50
21.5 41,570,451 223,614 0.0054 0.9946 86.49
22.5 35,359,229 846,964 0.0240 0.9760 86.03
23.5 32,432,084 171,072 0.0053 0.9947 83.97
24.5 31,208,037 192,668 0.0062 0.9938 83.52
25.5 29,402,225 456,068 0.0155 0.9845 83.01
26.5 28,793,581 144,888 0.0050 0.9950 81.72
27.5 28,394,008 226,228 0.0080 0.9920 81.31
28.5 27,073,923 247,931 0.0092 0.9908 80.66
29.5 21,010,885 138,999 0.0066 0.9934 79.92
30.5 16,775,404 163,717 0.0098 0.9902 79.39
31.5 13,669,614 78,165 0.0057 0.9943 78.62
32.5 12,596,266 70,168 0.0056 0.9944 78.17
33.5 11,947,917 345,952 0.0290 0.9710 77.73
34.5 9,713,046 95,737 0.0099 0.9901 75.48
35.5 9,144,176 125,542 0.0137 0.9863 74.74
36.5 7,686,421 85,865 0.0112 0.9888 73.71
37.5 7,204,575 177,898 0.0247 0.9753 72.89
38.5 6,933,560 100,060 0.0144 0.9856 71.09
111-330
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2011 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 6,111,760 150,010 0.0245 0.9755 70.06
40.5 5,340,297 21,066 0.0039 0.9961 68.34
41.5 5,108,137 37,680 0.0074 0.9926 68.07
42.5 4,930,199 37,404 0.0076 0.9924 67.57
43.5 4,692,697 99,499 0.0212 0.9788 67.06
44.5 4,539,641 50,373 0.0111 0.9889 65.64
45.5 4,216,873 3,015 0.0007 0.9993 64.91
46.5 3,369,529 55,488 0.0165 0.9835 64.86
47.5 3,051,208 14,813 0.0049 0.9951 63.80
48.5 2,944,885 29,052 0.0099 0.9901 63.49
49.5 2,633,151 18,059 0.0069 0.9931 62.86
50.5 2,297,614 10,852 0.0047 0.9953 62.43
51.5 1,944,758 41,486 0.0213 0.9787 62.13
.
52.5
53.5
1,684,500
1,373,392
3,477
18,345
0.0021
0.0134
0.9979
0.9866
60.81
60.68
54.5 756,052 1,093 0.0014 0.9986 59.87
55.5 552,221 553 0.0010 0.9990 59.79
56.5 529,023 974 0.0018 0.9982 59.73
57.5 487,169 6,593 0.0135 0.9865 59.62
58.5 347,734 1,406 0.0040 0.9960 58.81
59.5 305,705 8,333 0.0273 0.9727 58.57
60.5 205,926 3 0.0000 1.0000 56.97
61.5 195,634 1,978 0.0101 0.9899 56.97
62.5 162,964 12,269 0.0753 0.9247 56.40
63.5 135,687 1,154 0.0085 0.9915 52.15
64.5 106,145 0.0000 1.0000 51.71
65.5 105,693 127 0.0012 0.9988 51.71
66.5 104,351 0.0000 1.0000 51.65
67.5 67,813 418 0.0062 0.9938 51.65
68.5 67,324 0.0000 1.0000 51.33
69.5 67,198 0.0000 1.0000 51.33
70.5 66,491 0.0000 1.0000 51.33
71.5 59,461 144 0.0024 0.9976 51.33
72.5 50,278 54 0.0011 0.9989 51.20
73.5 38,566 11,859 0.3075 0.6925 51.15
74.5 26,706 0.0000 1.0000 35.42
75.5 26,662 0.0000 1.0000 35.42
76.5 26,637 0.0000 1.0000 35.42
77.5 26,637 0.0000 1.0000 35.42
78.5 26,637 0.0000 1.0000 35.42
111-331
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2011 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 8,735 0.0000 1.0000 35.42
80.5 8,735 337 0.0386 0.9614 35.42
81.5 7,587 0.0000 1.0000 34.05
82.5 6,894 0.0000 1.0000 34.05
83.5 6,327 0.0000 1.0000 34.05
84.5 6,327 0.0000 1.0000 34.05
85.5 3,236 0.0000 1.0000 34.05
86.5 3,236 0.0000 1.0000 34.05
87.5 3,236 0.0000 1.0000 34.05
88.5 2,554 0.0000 1.0000 34.05
89.5 560 0.0000 1.0000 34.05
90.5 560 0.0000 1.0000 34.05
91.5 350 0.0000 1.0000 34.05
92.5 350 0.0000 1.0000 34.05
93.5 34.05
Si
•i
•i
111-332
)
()
(A)
[1
.
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE :
4IOWA2 R3
50
40
30
20
10
0 0 10 20 30 40 50 60
AGE IN YEARS
z >
(1)
z w
a. w
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1969-2009 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,849,734 0.0000 1.0000 100.00
0.5 1,863,236 0.0000 1.0000 100.00
1.5 1,927,318 0.0000 1.0000 100.00
2.5 2,021,901 0.0000 1.0000 100.00
3.5 2,009,465 23,441 0.0117 0.9883 100.00
4.5 4,343,958 0.0000 1.0000 98.83
5.5 4,778,152 43,706 0.0091 0.9909 98.83
6.5 4,686,818 13,188 0.0028 0.9972 97.93
7.5 4,673,630 1,988,590 0.4255 0.5745 97.65
8.5 2,685,040 26,630 0.0099 0.9901 56.10
9.5 2,596,812 0.0000 1.0000 55.55
10.5 2,596,812 0.0000 1.0000 55.55
11.5 2,596,812 0.0000 1.0000 55.55
12.5
13.5
2,586,035
1,634,418
755,848 0.2923
0.0000
0.7077
1.0000
55.55
39.31
14.5 1,575,593 0.0000 1.0000 39.31
15.5 1,540,368 0.0000 1.0000 39.31
16.5 1,465,428 0.0000 1.0000 39.31
17.5 1,406,598 0.0000 1.0000 39.31
18.5 1,293,869 0.0000 1.0000 39.31
19.5 970,915 0.0000 1.0000 39.31
20.5 957,413 0.0000 1.0000 39.31
21.5 893,331 0.0000 1.0000 39.31
22.5 800,340 0.0000 1.0000 39.31
23.5 795,878 0.0000 1.0000 39.31
24.5 381,924 0.0000 1.0000 39.31
25.5 11,819 1,599 0.1353 0.8647 39.31
26.5 10,220 0.0000 1.0000 33.99
27.5 10,220 0.0000 1.0000 33.99
28.5 10,220 0.0000 1.0000 33.99
29.5 9,371 0.0000 1.0000 33.99
30.5 9,371 0.0000 1.0000 33.99
31.5 9,371 0.0000 1.0000 33.99
32.5 9,371 0.0000 1.0000 33.99
33.5 9,371 0.0000 1.0000 33.99
34.5 9,371 0.0000 1.0000 33.99
35.5 9,371 0.0000 1.0000 33.99
36.5 8,313 0.0000 1.0000 33.99
37.5 1,084 0.0000 1.0000 33.99
38.5 1,084 0.0000 1.0000 33.99
39.5 33.99
111-334
. .

.
PACIFICORP
WYOMING PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL AND SMOOTH SURVIVOR CURVES
1967-2011 EXPERIENCE
ORIGINAL CURVE s 1947-2011 PLACEMENTS
1982-2011 EXPERIENCE:
1947-2011 PLACEMENTS
I
I.

:
IOW 50-RI
AA A
ol

0 20 40 60 RI) inn 12
)
CA)
01 z >
co
z w 0 a: w a-
)
AGE IN YEARS
PACIFICORP
WYOMING PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 107,733,656 164,592 0.0015 0.9985 100.00
0.5 100,699,919 1,085,361 0.0108 0.9892 99.85
1.5 94,948,368 1,156,014 0.0122 0.9878 98.77
2.5 87,970,431 735,483 0.0084 0.9916 97.57
3.5 81,818,276 687,995 0.0084 0.9916 96.75
4.5 77,178,668 719,247 0.0093 0.9907 95.94
5.5 75,137,030 584,231 0.0078 0.9922 95.05
6.5 71,857,765 608,495 0.0085 0.9915 94.31
7.5 68,481,258 530,363 0.0077 0.9923 93.51
8.5 65,792,502 445,765 0.0068 0.9932 92.78
9.5 63,568,622 376,934 0.0059 0.9941 92.15
10.5 61,436,468 437,631 0.0071 0.9929 91.61
11.5 57,863,641 356,507 0.0062 0.9938 90.96
12.5
13.5
56,777,218
53,087,189
366,705
392,162
0.0065
0.0074
0.9935
0.9926
90.40
89.81
14.5 48,481,214 350,192 0.0072 0.9928 89.15
15.5 44,188,335 364,431 0.0082 0.9918 88.50
16.5 39,861,824 402,655 0.0101 0.9899 87.77
17.5 34,117,007 405,267 0.0119 0.9881 86.89
18.5 30,735,960 324,229 0.0105 0.9895 85.86
19.5 30,067,332 385,649 0.0128 0.9872 84.95
20.5 28,233,498 345,393 0.0122 0.9878 83.86
21.5 27,682,981 641,066 0.0232 0.9768 82.83
22.5 25,844,173 269,063 0.0104 0.9896 80.92
23.5 24,629,775 229,252 0.0093 0.9907 80.07
24.5 23,251,728 276,151 0.0119 0.9881 79.33
25.5 21,830,185 211,616 0.0097 0.9903 78.39
26.5 20,485,302 197,619 0.0096 0.9904 77.63
27.5 19,191,419 252,399 0.0132 0.9868 76.88
28.5 17,998,419 173,711 0.0097 0.9903 75.87
29.5 16,301,653 171,019 0.0105 0.9895 75.13
30.5 14,567,686 111,838 0.0077 0.9923 74.35
31.5 13,163,629 100,930 0.0077 0.9923 73.78
32.5 12,084,535 120,790 0.0100 0.9900 73.21
33.5 10,946,254 136,411 0.0125 0.9875 72.48
34.5 9,940,693 178,896 0.0180 0.9820 71.57
35.5 9,148,532 90,694 0.0099 0.9901 70.29
36.5 8,526,983 238,631 0.0280 0.9720 69.59
37.5 7,842,456 153,427 0.0196 0.9804 67.64
38.5 7,227,705 86,248 0.0119 0.9881 66.32
111-336
PACIFICORP
WYOMING PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 6,797,408 119,828 0.0176 0.9824 65.53
40.5 6,360,532 101,866 0.0160 0.9840 64.37
41.5 5,984,127 112,693 0.0188 0.9812 63.34
42.5 5,556,926 125,580 0.0226 0.9774 62.15
43.5 5,112,109 104,919 0.0205 0.9795 60.74
44.5 4,758,702 54,038 0.0114 0.9886 59.50
45.5 4,414,403 136,781 0.0310 0.9690 58.82
46.5 3,965,476 77,942 0.0197 0.9803 57.00
47.5 3,584,994 90,926 0.0254 0.9746 55.88
48.5 3,180,486 52,919 0.0166 0.9834 54.46
49.5 2,733,144 52,987 0.0194 0.9806 53.56
50.5 2,261,794 58,336 0.0258 0.9742 52.52
51.5 1,807,648 22,391 0.0124 0.9876 51.16
.
52.5 1,636,279 16,977 0.0104 0.9896 50.53
53.5 1,440,311 25,088 0.0174 0.9826 50.00
54.5 1,224,427 16,261 0.0133 0.9867 49.13
55.5 980,341 15,728 0.0160 0.9840 48.48
56.5 914,750 341,605 0.3734 0.6266 47.70
57.5 29.89
i•
111-337
PAC IF I CORP
WYOMING PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 92,278,207 164,592 0.0018 0.9982 100.00
0.5 86,706,086 767,256 0.0088 0.9912 99.82
1.5 82,529,169 966,924 0.0117 0.9883 98.94
2.5 76,688,183 562,951 0.0073 0.9927 97.78
3.5 71,551,531 506,991 0.0071 0.9929 97.06
4.5 67,517,435 579,297 0.0086 0.9914 96.37
5.5 65,906,261 420,630 0.0064 0.9936 95.55
6.5 62,970,234 476,427 0.0076 0.9924 94.94
7.5 60,115,120 412,799 0.0069 0.9931 94.22
8.5 57,575,010 339,683 0.0059 0.9941 93.57
9.5 55,658,709 289,489 0.0052 0.9948 93.02
10.5 53,708,462 335,948 0.0063 0.9937 92.54
11.5 50,388,714 278,893 0.0055 0.9945 91.96
12.5 48,319,165 282,990 0.0059 0.9941 91.45
13.5 45,240,978 321,621 0.0071 0.9929 90.91
14.5 41,183,741 285,767 0.0069 0.9931 90.27
15.5 37,471,041 298,181 0.0080 0.9920 89.64
16.5 33,668,439 313,753 0.0093 0.9907 88.93
17.5 28,431,110 259,444 0.0091 0.9909 88.10
18.5 25,682,878 232,897 0.0091 0.9909 87.29
19.5 24,654,037 267,307 0.0108 0.9892 86.50
20.5 23,534,685 239,210 0.0102 0.9898 85.56
21.5 23,661,046 242,127 0.0102 0.9898 84.69
22.5 22,460,230 213,843 0.0095 0.9905 83.83
23.5 21,599,309 179,081 0.0083 0.9917 83.03
24.5 20,552,339 221,794 0.0108 0.9892 82.34
25.5 19,508,816 169,331 0.0087 0.9913 81.45
26.5 18,429,297 197,619 0.0107 0.9893 80.75
27.5 18,320,547 252,399 0.0138 0.9862 79.88
28.5 17,127,547 173,711 0.0101 0.9899 78.78
29.5 15,430,781 135,425 0.0088 0.9912 77.98
30.5 13,732,408 111,838 0.0081 0.9919 77.30
31.5 12,328,351 100,930 0.0082 0.9918 76.67
32.5 11,249,257 103,631 0.0092 0.9908 76.04
33.5 10,128,135 89,954 0.0089 0.9911 75.34
34.5 9,940,693 178,896 0.0180 0.9820 74.67
35.5 9,148,532 90,694 0.0099 0.9901 73.33
36.5 8,526,983 238,631 0.0280 0.9720 72.60
37.5 7,842,456 153,427 0.0196 0.9804 70.57
38.5 7,227,705 86,248 0.0119 0.9881 69.19
111-338
PACIFICORP
WYOMING PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 6,797,408 119,828 0.0176 0.9824 68.36
40.5 6,360,532 101,866 0.0160 0.9840 67.16
41.5 5,984,127 112,693 0.0188 0.9812 66.08
42.5 5,556,926 125,580 0.0226 0.9774 64.84
43.5 5,112,109 104,919 0.0205 0.9795 63.37
44.5 4,758,702 54,038 0.0114 0.9886 62.07
45.5 4,414,403 136,781 0.0310 0.9690 61.37
46.5 3,965,476 77,942 0.0197 0.9803 59.46
47.5 3,584,994 90,926 0.0254 0.9746 58.29
48.5 3,180,486 52,919 0.0166 0.9834 56.82
49.5 2,733,144 52,987 0.0194 0.9806 55.87
50.5 2,261,794 58,336 0.0258 0.9742 54.79
51.5 1,807,648 22,391 0.0124 0.9876 53.37
. 52.5
53.5
1,636,279
1,440,311
16,977
25,088
0.0104
0.0174
0.9896
0.9826
52.71
52.17
54.5 1,224,427 16,261 0.0133 0.9867 51.26
55.5 980,341 15,728 0.0160 0.9840 50.58
56.5 914,750 341,605 0.3734 0.6266 49.77
57.5 31.18
I*
111-339
0
PACIFICORP
WYOMING PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
100
N~k
1947-2011 PLACEMENTS

ORIGINAL CURVE 1967-2011 EXPERIEPICE.-
1982-2011 EXPERIENCE:
90 1947-2011 PLACEMENTS
80
LA
70
60
cc IOWA 57- O.5
0.
0 20 40 60 80 100 120
AGE IN YEARS
. . S
PACIFICORP
WYOMING PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 93,823,985 119,701 0.0013 0.9987 100.00
0.5 91,145,650 1,238,628 0.0136 0.9864 99.87
1.5 87,326,146 1,005,890 0.0115 0.9885 98.52
2.5 85,491,146 1,062,795 0.0124 0.9876 97.38
3.5 82,948,329 823,102 0.0099 0.9901 96.17
4.5 77,735,576 852,924 0.0110 0.9890 95.22
5.5 76,171,475 922,103 0.0121 0.9879 94.17
6.5 74,086,084 628,762 0.0085 0.9915 93.03
7.5 71,794,715 955,826 0.0133 0.9867 92.24
8.5 70,150,735 695,536 0.0099 0.9901 91.01
9.5 68,675,485 548,417 0.0080 0.9920 90.11
10.5 67,478,669 461,293 0.0068 0.9932 89.39
11.5 65,225,602 437,826 0.0067 0.9933 88.78
. 12.5
13.5
66,119,483
63,541,820
521,945
463,568
0.0079
0.0073
0.9921
0.9927
88.18
87.49
14.5 60,009,603 406,998 0.0068 0.9932 86.85
15.5 56,962,496 685,633 0.0120 0.9880 86.26
16.5 53,554,144 447,037 0.0083 0.9917 85.22
17.5 49,928,225 470,226 0.0094 0.9906 84.51
18.5 46,134,218 411,550 0.0089 0.9911 83.72
19.5 43,922,303 446,811 0.0102 0.9898 82.97
20.5 40,926,422 285,479 0.0070 0.9930 82.12
21.5 40,315,523 411,487 0.0102 0.9898 81.55
22.5 38,445,413 246,224 0.0064 0.9936 80.72
23.5 36,914,578 168,545 0.0046 0.9954 80.20
24.5 35,124,138 231,954 0.0066 0.9934 79.84
25.5 32,873,233 148,085 0.0045 0.9955 79.31
26.5 30,375,050 167,769 0.0055 0.9945 78.95
27.5 27,914,092 200,680 0.0072 0.9928 78.52
28.5 25,355,388 227,855 0.0090 0.9910 77.95
29.5 21,931,959 233,170 0.0106 0.9894 77.25
30.5 18,200,265 172,381 0.0095 0.9905 76.43
31.5 15,372,643 98,599 0.0064 0.9936 75.71
32.5 13,898,880 172,315 0.0124 0.9876 75.22
33.5 12,110,930 65,371 0.0054 0.9946 74.29
34.5 10,492,690 98,799 0.0094 0.9906 73.89
35.5 9,537,721 76,061 0.0080 0.9920 73.19
36.5 8,580,607 30,279 0.0035 0.9965 72.61
37.5 7,951,766 54,275 0.0068 0.9932 72.35
38.5 7,326,935 59,145 0.0081 0.9919 71.86
111-341
PACIFICORP
WYOMING PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 6,925,877 51,738 0.0075 0.9925 71.28
40.5 6,498,829 62,165 0.0096 0.9904 70.74
41.5 6,157,556 73,438 0.0119 0.9881 70.07
42.5 5,776,739 106,679 0.0185 0.9815 69.23
43.5 5,345,443 78,060 0.0146 0.9854 67.95
44.5 5,025,654 30,119 0.0060 0.9940 66.96
45.5 4,749,184 112,152 0.0236 0.9764 66.56
46.5 4,332,721 52,409 0.0121 0.9879 64.99
47.5 3,985,208 144,699 0.0363 0.9637 64.20
48.5 3,600,314 50,889 0.0141 0.9859 61.87
49.5 3,195,047 14,459 0.0045 0.9955 61.00
50.5 2,922,453 31,344 0.0107 0.9893 60.72
51.5 2,501,968 12,566 0.0050 0.9950 60.07
52.5
53.5
2,345,758
2,177,959
11,973
17,251
0.0051
0.0079
0.9949
0.9921
59.77
59.46
54.5 1,951,871 14,733 0.0075 0.9925 58.99
55.5 1,684,256 20,305 0.0121 0.9879 58.55
56.5 1,613,390 132,390 0.0821 0.9179 57.84
57.5 53.09
•i
111-342
PACIFICORP
WYOMING PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 70,509,959 119,701 0.0017 0.9983 100.00
0.5 71,622,858 854,042 0.0119 0.9881 99.83
1.5 71,218,553 755,084 0.0106 0.9894 98.64
2.5 71,216,060 833,747 0.0117 0.9883 97.59
3.5 70,579,761 619,292 0.0088 0.9912 96.45
4.5 67,027,812 705,892 0.0105 0.9895 95.61
5.5 66,612,142 742,092 0.0111 0.9889 94.60
6.5 65,605,808 498,716 0.0076 0.9924 93.54
7.5 64,066,339 833,074 0.0130 0.9870 92.83
8.5 62,937,782 603,111 0.0096 0.9904 91.63
9.5 61,823,361 464,014 0.0075 0.9925 90.75
10.5 60,857,056 352,817 0.0058 0.9942 90.07
11.5 58,943,546 374,296 0.0064 0.9936 89.54
. 12.5
13.5
58,021,559
55,973,437
462,973
411,684
0.0080
0.0074
0.9920
0.9926
88.98
88.27
14.5 52,930,062 359,671 0.0068 0.9932 87.62
15.5 50,330,312 635,100 0.0126 0.9874 87.02
16.5 47,420,843 390,397 0.0082 0.9918 85.92
17.5 44,235,641 339,208 0.0077 0.9923 85.22
18.5 40,981,395 352,813 0.0086 0.9914 84.56
19.5 38,794,687 374,997 0.0097 0.9903 83.83
20.5 36,270,246 217,665 0.0060 0.9940 83.02
21.5 36,239,880 188,252 0.0052 0.9948 82.53
22.5 34,806,225 211,243 0.0061 0.9939 82.10
23.5 33,534,188 135,242 0.0040 0.9960 81.60
24.5 32,038,219 198,744 0.0062 0.9938 81.27
25.5 30,136,198 117,482 0.0039 0.9961 80.77
26.5 27,818,854 134,795 0.0048 0.9952 80.45
27.5 27,521,438 200,656 0.0073 0.9927 80.06
28.5 24,962,759 227,855 0.0091 0.9909 79.48
29.5 21,539,330 210,263 0.0098 0.9902 78.75
30.5 17,830,542 172,381 0.0097 0.9903 77.98
31.5 15,002,921 98,599 0.0066 0.9934 77.23
32.5 13,529,158 131,952 0.0098 0.9902 76.72
33.5 11,781,570 65,371 0.0055 0.9945 75.97
34.5 10,492,690 98,799 0.0094 0.9906 75.55
35.5 9,537,721 76,061 0.0080 0.9920 74.84
36.5 8,580,607 30,279 0.0035 0.9965 74.24
37.5 7,951,766 54,275 0.0068 0.9932 73.98
38.5 7,326,935 59,145 0.0081 0.9919 73.48
111-343
PACIFICORP
WYOMING PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 6,925,877 51,738 0.0075 0.9925 72.88
40.5 6,498,829 62,165 0.0096 0.9904 72.34
41.5 6,157,556 73,438 0.0119 0.9881 71.65
42.5 5,776,739 106,679 0.0185 0.9815 70.79
43.5 5,345,443 78,060 0.0146 0.9854 69.49
44.5 5,025,654 30,119 0.0060 0.9940 68.47
45.5 4,749,184 112,152 0.0236 0.9764 68.06
46.5 4,332,721 52,409 0.0121 0.9879 66.45
47.5 3,985,208 144,699 0.0363 0.9637 65.65
48.5 3,600,314 50,889 0.0141 0.9859 63.27
49.5 3,195,047 14,459 0.0045 0.9955 62.37
50.5 2,922,453 31,344 0.0107 0.9893 62.09
51.5 2,501,968 12,566 0.0050 0.9950 61.42
52.5 2,345,758 11,973 0.0051 0.9949 61.11
53.5 2,177,959 17,251 0.0079 0.9921 60.80
54.5 1,951,871 14,733 0.0075 0.9925 60.32
55.5 1,684,256 20,305 0.0121 0.9879 59.87
56.5 1,613,390 132,390 0.0821 0.9179 59.14
57.5 54.29
•i
•l
•i
111-344
)
01
.
PACIFICORP
WYOMING PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL AND SMOOTH SURVIVOR CURVES
II
ir
1967-2011 EXPERIENCE ORIGINAL CURVE S 1960-2011 PLACEMENTS
1982-2011 EXPERIENCE:
1960-2011 PLACEMENTS
D
011
40 60 80
II mrc
AGE IN YEARS
2 >
(I)
2 w 0 cc w
CL
PACIFICORP
WYOMING PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1960-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 15,875,884 35,167 0.0022 0.9978 100.00
0.5 14,178,562 166,546 0.0117 0.9883 99.78
1.5 12,835,618 247,209 0.0193 0.9807 98.61
2.5 11,735,834 218,662 0.0186 0.9814 96.71
3.5 10,658,235 64,783 0.0061 0.9939 94.91
4.5 9,972,950 31,798 0.0032 0.9968 94.33
5.5 9,437,496 34,847 0.0037 0.9963 94.03
6.5 8,813,533 26,324 0.0030 0.9970 93.68
7.5 8,254,834 20,868 0.0025 0.9975 93.40
8.5 7,926,054 27,120 0.0034 0.9966 93.16
9.5 7,602,757 24,677 0.0032 0.9968 92.85
10.5 7,261,399 23,300 0.0032 0.9968 92.54
11.5 6,929,778 10,195 0.0015 0.9985 92.25
12.5 6,660,697 15,994 0.0024 0.9976 92.11
13.5 6,125,456 19,770 0.0032 0.9968 91.89
14.5 5,659,120 7,432 0.0013 0.9987 91.59
15.5 5,221,311 6,453 0.0012 0.9988 91.47
16.5 4,901,827 34,977 0.0071 0.9929 91.36
17.5 3,650,266 10,284 0.0028 0.9972 90.71
18.5 3,152,095 13,305 0.0042 0.9958 90.45
19.5 3,011,779 3,886 0.0013 0.9987 90.07
20.5 2,812,337 10,050 0.0036 0.9964 89.96
21.5 2,768,750 7,029 0.0025 0.9975 89.63
22.5 2,649,750 27,249 0.0103 0.9897 89.41
23.5 2,519,330 4,014 0.0016 0.9984 88.49
24.5 2,408,046 2,441 0.0010 0.9990 88.35
25.5 2,261,934 3,870 0.0017 0.9983 88.26
26.5 2,117,868 6,372 0.0030 0.9970 88.11
27.5 1,942,919 2,331 0.0012 0.9988 87.84
28.5 1,723,752 3,716 0.0022 0.9978 87.73
29.5 1,220,983 5,202 0.0043 0.9957 87.55
30.5 967,060 4,570 0.0047 0.9953 87.17
315 706,023 5,810 0.0082 0.9918 86.76
32.5 525,607 6,791 0.0129 0.9871 86.05
33.5 367,491 8,226 0.0224 0.9776 84.94
34.5 235,608 7,947 0.0337 0.9663 83.03
35.5 160,273 5,999 0.0374 0.9626 80.23
36.5 121,447 7,364 0.0606 0.9394 77.23
37.5 92,182 2,256 0.0245 0.9755 72.55
38.5 62,806 2,277 0.0363 0.9637 70.77
.
•i
111-346
PACIFICORP
WYOMING PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1960-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 49,117 866 0.0176 0.9824 68.21
40.5 40,817 2,949 0.0723 0.9277 67.00
41.5 30,935 697 0.0225 0.9775 62.16
42.5 24,030 525 0.0218 0.9782 60.76
43.5 20,028 1,957 0.0977 0.9023 59.43
44.5 14,942 2,487 0.1664 0.8336 53.63
45.5 5,257 1,231 0.2343 0.7657 44.70
46.5 1,820 1,483 0.8147 0.1853 34.23
47.5 274 126 0.4586 0.5414 6.34
48.5 3.43
.
i•
111-347
PACIFICORP
WYOMING PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1960-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 14,507,216 35,167 0.0024 0.9976 100.00
0.5 13,056,301 155,491 0.0119 0.9881 99.76
1.5 11,998,979 241,775 0.0201 0.9799 98.57
2.5 11,085,358 216,305 0.0195 0.9805 96.58
3.5 10,181,841 61,544 0.0060 0.9940 94.70
4.5 9,634,741 28,914 0.0030 0.9970 94.13
5.5 9,190,317 33,777 0.0037 0.9963 93.84
6.5 8,623,659 22,657 0.0026 0.9974 93.50
7.5 8,104,948 19,485 0.0024 0.9976 93.25
8.5 7,819,767 22,070 0.0028 0.9972 93.03
9.5 7,519,057 24,139 0.0032 0.9968 92.77
10.5 7,195,037 21,705 0.0030 0.9970 92.47
11.5 6,877,266 9,654 0.0014 0.9986 92.19
12.5 6,618,082 15,471 0.0023 0.9977 92.06
13.5 6,088,948 19,458 0.0032 0.9968 91.85
14.5 5,628,238 6,980 0.0012 0.9988 91.55
15.5 5,201,373 6,430 0.0012 0.9988 91.44
16.5 4,887,673 34,977 0.0072 0.9928 91.33
17.5 3,641,492 10,096 0.0028 0.9972 90.67
18.5 3,145,411 13,305 0.0042 0.9958 90.42
19.5 3,007,708 3,813 0.0013 0.9987 90.04
20.5 2,811,860 10,050 0.0036 0.9964 89.92
21.5 2,768,750 7,029 0.0025 0.9975 89.60
22.5 2,649,750 27,249 0.0103 0.9897 89.37
23.5 2,519,330 4,014 0.0016 0.9984 88.46
24.5 2,408,046 2,441 0.0010 0.9990 88.31
25.5 2,261,934 3,870 0.0017 0.9983 88.23
26.5 2,117,868 6,372 0.0030 0.9970 88.07
27.5 1,942,919 2,331 0.0012 0.9988 87.81
28.5 1,723,752 3,716 0.0022 0.9978 87.70
29.5 1,220,983 5,202 0.0043 0.9957 87.51
30.5 967,060 4,570 0.0047 0.9953 87.14
31.5 706,023 5,810 0.0082 0.9918 86.73
32.5 525,607 6,791 0.0129 0.9871 86.02
33.5 367,491 8,226 0.0224 0.9776 84.91
34.5 235,608 7,947 0.0337 0.9663 83.00
35.5 160,273 5,999 0.0374 0.9626 80.20
36.5 121,447 7,364 0.0606 0.9394 77.20
37.5 92,182 2,256 0.0245 0.9755 72.52
38.5 62,806 2,277 0.0363 0.9637 70.75
111-348
RETIREMENTS
DURING AGE
INTERVAL
866
2,949
697
525
1,957
2,487
1,231
1,483
126
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 49,117
40.5 40,817
41.5 30,935
42.5 24,030
43.5 20,028
44.5 14,942
45.5 5,257
46.5 1,820
47.5 274
48.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0176 0.9824 68.18
0.0723 0.9277 66.98
0.0225 0.9775 62.14
0.0218 0.9782 60.74
0.0977 0.9023 59.41
0.1664 0.8336 53.61
0.2343 0.7657 44.69
0.8147 0.1853 34.22
0.4586 0.5414 6.34
3.43
1]
PACIFICORP
WYOMING PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1960-2011 EXPERIENCE BAND 1982-2011
.
.
111-349
) (11 0
Ll
PACIFICORP
WYOMING PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
100
ORIGINAL CURVE 8 1969-2011 EXPERIENCE:
1951-2011 PLACEMENTS
1982-2011 EXPERIENCE:
90 1951-2011 PLACEMENTS
øI
*
70 4 IO)A A 40-R4
50
40
30
20
10
C
0 20 40 60 80 100 12
AGE IN YEARS
.
PACIFICORP
WYOMING PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1951-2011 EXPERIENCE BAND 1969-2011
.
10
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 34,545,427 20,945 0.0006 0.9994 100.00
0.5 32,403,917 159,084 0.0049 0.9951 99.94
1.5 30,403,980 88,947 0.0029 0.9971 99.45
2.5 29,013,036 101,278 0.0035 0.9965 99.16
3.5 27,012,141 102,875 0.0038 0.9962 98.81
4.5 24,158,791 45,570 0.0019 0.9981 98.44
5.5 22,492,001 121,544 0.0054 0.9946 98.25
6.5 21,087,288 41,312 0.0020 0.9980 97.72
7.5 19,805,903 61,879 0.0031 0.9969 97.53
8.5 18,893,384 39,715 0.0021 0.9979 97.22
9.5 18,175,231 40,252 0.0022 0.9978 97.02
10.5 17,177,027 44,039 0.0026 0.9974 96.80
11.5 16,613,594 58,633 0.0035 0.9965 96.56
12.5 15,906,354 170,786 0.0107 0.9893 96.21
13.5 14,546,082 27,907 0.0019 0.9981 95.18
14.5 13,259,643 41,388 0.0031 0.9969 95.00
15.5 11,962,045 23,162 0.0019 0.9981 94.70
16.5 11,003,038 35,079 0.0032 0.9968 94.52
17.5 10,286,495 52,053 0.0051 0.9949 94.22
18.5 9,343,148 41,545 0.0044 0.9956 93.74
19.5 9,151,597 20,675 0.0023 0.9977 93.32
20.5 8,447,990 15,618 0.0018 0.9982 93.11
21.5 8,376,998 28,705 0.0034 0.9966 92.94
22.5 8,011,596 26,615 0.0033 0.9967 92.62
23.5 7,738,558 26,293 0.0034 0.9966 92.31
24.5 7,516,216 11,030 0.0015 0.9985 92.00
25.5 6,823,309 46,231 0.0068 0.9932 91.87
26.5 6,470,177 12,931 0.0020 0.9980 91.24
27.5 5,951,439 14,835 0.0025 0.9975 91.06
28.5 5,558,853 13,288 0.0024 0.9976 90.83
29.5 4,718,501 18,738 0.0040 0.9960 90.62
30.5 3,926,170 16,430 0.0042 0.9958 90.26
31.5 2,960,014 14,721 0.0050 0.9950 89.88
32.5 2,369,788 15,515 0.0065 0.9935 89.43
33.5 1,836,818 20,411 0.0111 0.9889 88.85
34.5 1,334,819 13,484 0.0101 0.9899 87.86
35.5 911,982 15,477 0.0170 0.9830 86.97
36.5 618,437 4,536 0.0073 0.9927 85.50
37.5 451,808 13,312 0.0295 0.9705 84.87
38.5 249,172 28,995 0.1164 0.8836 82.37
111-351
PACIFICORP
WYOMING PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1951-2011 EXPERIENCE BAND 1969-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 171,085 31,006 0.1812 0.8188 72.78
40.5 94,694 15,063 0.1591 0.8409 59.59
41.5 62,097 9,748 0.1570 0.8430 50.11
42.5 45,661 7,383 0.1617 0.8383 42.25
43.5 31,093 1,934 0.0622 0.9378 35.42
44.5 18,977 5,338 0.2813 0.7187 33.21
45.5 4,516 821 0.1817 0.8183 23.87
46.5 3,126 778 0.2488 0.7512 19.53
47.5 2,348 915 0.3899 0.6101 14.67
48.5 1,432 0.0000 1.0000 8.95
49.5 1,432 697 0.4866 0.5134 8.95
50.5 735 735 1.0000 4.60
51.5 •i
•i
111-352
PACIFICORP
WYOMING PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1951-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 29,239,719 20,945 0.0007 0.9993 100.00
0.5 27,881,852 139,110 0.0050 0.9950 99.93
1.5 26,892,979 80,072 0.0030 0.9970 99.43
2.5 26,127,838 95,552 0.0037 0.9963 99.13
3.5 24,704,232 92,045 0.0037 0.9963 98.77
4.5 22,399,308 37,672 0.0017 0.9983 98.40
5.5 21,248,050 118,009 0.0056 0.9944 98.24
6.5 20,245,128 36,201 0.0018 0.9982 97.69
7.5 19,174,835 54,460 0.0028 0.9972 97.52
8.5 18,513,593 31,056 0.0017 0.9983 97.24
9.5 17,861,781 37,920 0.0021 0.9979 97.08
10.5 16,947,248 40,936 0.0024 0.9976 96.87
11.5 16,425,833 57,816 0.0035 0.9965 96.64
S 12.5
13.5
15,758,252
14,414,110
167,571
27,069
0.0106
0.0019
0.9894
0.9981
96.30
95.27
14.5 13,147,838 38,995 0.0030 0.9970 95.09
15.5 11,870,987 22,849 0.0019 0.9981 94.81
16.5 10,924,522 35,079 0.0032 0.9968 94.63
17.5 10,225,610 52,053 0.0051 0.9949 94.33
18.5 9,287,822 39,866 0.0043 0.9957 93.85
19.5 9,124,097 20,675 0.0023 0.9977 93.44
20.5 8,436,383 15,618 0.0019 0.9981 93.23
21.5 8,365,391 28,705 0.0034 0.9966 93.06
22.5 7,999,989 26,615 0.0033 0.9967 92.74
23.5 7,727,788 26,293 0.0034 0.9966 92.43
24.5 7,506,267 11,030 0.0015 0.9985 92.12
25.5 6,813,360 46,231 0.0068 0.9932 91.98
26.5 6,466,070 12,931 0.0020 0.9980 91.36
27.5 5,947,333 14,835 0.0025 0.9975 91.17
28.5 5,554,746 13,288 0.0024 0.9976 90.95
29.5 4,714,394 18,738 0.0040 0.9960 90.73
30.5 3,926,170 16,430 0.0042 0.9958 90.37
31.5 2,960,014 14,721 0.0050 0.9950 89.99
32.5 2,369,788 15,515 0.0065 0.9935 89.54
33.5 1,836,818 20,411 0.0111 0.9889 88.96
34.5 1,334,819 13,484 0.0101 0.9899 87.97
35.5 911,982 15,477 0.0170 0.9830 87.08
36.5 618,437 4,536 0.0073 0.9927 85.60
37.5 451,808 13,312 0.0295 0.9705 84.97
38.5 249,172 28,995 0.1164 0.8836 82.47
111-353
PACIFICORP
WYOMING PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1951-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 171,085 31,006 0.1812 0.8188 72.87
40.5 94,694 15,063 0.1591 0.8409 59.67
41.5 62,097 9,748 0.1570 0.8430 50.18
42.5 45,661 7,383 0.1617 0.8383 42.30
43.5 31,093 1,934 0.0622 0.9378 35.46
44.5 18,977 5,338 0.2813 0.7187 33.25
45.5 4,516 821 0.1817 0.8183 23.90
46.5 3,126 778 0.2488 0.7512 19.56
47.5 2,348 915 0.3899 0.6101 14.69
48.5 1,432 0.0000 1.0000 8.96
49.5 1,432 697 0.4866 0.5134 8.96
50.5 735 735 1.0000 4.60
51.5
•l
111-354
.
FACIFICORP
WYOMING PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
C)
01 (71 z > >
(I)
I— z w 0 cc Ui 0
0 20 40 60 80 100 120 AGE IN YEARS
PACIFICORP
WYOMING PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1921-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 100,238,153 237,598 0.0024 0.9976 100.00
0.5 94,119,176 1,169,906 0.0124 0.9876 99.76
1.5 87,799,783 1,085,539 0.0124 0.9876 98.52
2.5 81,251,769 1,001,428 0.0123 0.9877 97.30
3.5 74,843,853 778,962 0.0104 0.9896 96.11
4.5 69,411,357 931,157 0.0134 0.9866 95.11
5.5 65,941,476 818,975 0.0124 0.9876 93.83
6.5 62,342,948 875,556 0.0140 0.9860 92.66
7.5 58,995,860 608,939 0.0103 0.9897 91.36
8.5 56,430,692 518,838 0.0092 0.9908 90.42
9.5 54,402,615 607,436 0.0112 0.9888 89.59
10.5 52,108,383 453,986 0.0087 0.9913 88.59
11.5 49,414,787 399,173 0.0081 0.9919 87.82
12.5 47,584,309 342,634 0.0072 0.9928 87.11
13.5 46,304,260 358,182 0.0077 0.9923 86.48
14.5 44,791,894 275,378 0.0061 0.9939 85.81
15.5 43,034,207 299,681 0.0070 0.9930 85.28
16.5 40,698,055 252,979 0.0062 0.9938 84.69
17.5 37,966,892 290,774 0.0077 0.9923 84.16
18.5 36,211,724 297,270 0.0082 0.9918 83.52
19.5 35,952,620 301,671 0.0084 0.9916 82.83
20.5 34,339,332 384,676 0.0112 0.9888 82.14
21.5 33,127,716 363,586 0.0110 0.9890 81.22
22.5 31,129,990 326,190 0.0105 0.9895 80.33
23.5 29,004,750 289,266 0.0100 0.9900 79.48
24.5 27,081,861 354,156 0.0131 0.9869 78.69
25.5 24,956,169 449,493 0.0180 0.9820 77.66
26.5 23,004,420 399,755 0.0174 0.9826 76.26
27.5 19,818,331 422,998 0.0213 0.9787 74.94
28.5 17,721,524 271,998 0.0153 0.9847 73.34
29.5 15,494,255 291,322 0.0188 0.9812 72.21
30.5 13,388,378 214,386 0.0160 0.9840 70.86
31.5 11,266,566 197,645 0.0175 0.9825 69.72
32.5 9,218,788 357,918 0.0388 0.9612 68.50
33.5 7,451,145 124,708 0.0167 0.9833 65.84
34.5 6,481,220 204,600 0.0316 0.9684 64.74
35.5 5,592,290 182,640 0.0327 0.9673 62.69
36.5 4,931,603 201,990 0.0410 0.9590 60.65
37.5 4,131,321 148,738 0.0360 0.9640 58.16
38.5 3,539,909 204,532 0.0578 0.9422 56.07
111-356
PACIFICORP
WYOMING PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1921-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 3,052,666 113,680 0.0372 0.9628 52.83
40.5 2,751,183 54,812 0.0199 0.9801 50.86
41.5 2,564,911 54,336 0.0212 0.9788 49.85
42.5 2,395,002 47,941 0.0200 0.9800 48.79
43.5 2,212,597 88,778 0.0401 0.9599 47.81
44.5 1,991,125 132,261 0.0664 0.9336 45.90
45.5 1,781,551 218,323 0.1225 0.8775 42.85
46.5 1,487,479 181,287 0.1219 0.8781 37.60
47.5 1,216,565 230,673 0.1896 0.8104 33.01
48.5 912,609 168,536 0.1847 0.8153 26.75
49.5 662,829 102,922 0.1553 0.8447 21.81
50.5 537,510 55,729 0.1037 0.8963 18.43
51.5 440,931 18,835 0.0427 0.9573 16.52
.
52.5
53.5
419,336
392,227
27,109
29,569
0.0646
0.0754
0.9354
0.9246
15.81
14.79
54.5 362,458 54,665 0.1508 0.8492 13.67
55.5 304,778 23,022 0.0755 0.9245 11.61
56.5 279,906 40,457 0.1445 0.8555 10.73
57.5 220,001 20,661 0.0939 0.9061 9.18
58.5 199,340 9,745 0.0489 0.9511 8.32
59.5 189,595 40,475 0.2135 0.7865 7.91
60.5 149,119 10,914 0.0732 0.9268 6.22
61.5 138,205 5,526 0.0400 0.9600 5.77
62.5 132,679 39,373 0.2968 0.7032 5.54
63.5 93,306 13,427 0.1439 0.8561 3.89
64.5 70,682 5,195 0.0735 0.9265 3.33
65.5 54,512 2,473 0.0454 0.9546 3.09
66.5 46,028 777 0.0169 0.9831 2.95
67.5 41,241 1,060 0.0257 0.9743 2.90
68.5 38,827 4,696 0.1209 0.8791 2.82
69.5 29,943 1,747 0.0583 0.9417 2.48
70.5 27,408 1,412 0.0515 0.9485 2.34
71.5 25,148 272 0.0108 0.9892 2.22
72.5 23,787 1,756 0.0738 0.9262 2.19
73.5 21,612 463 0.0214 0.9786 2.03
74.5 19,648 990 0.0504 0.9496 1.99
75.5 17,935 173 0.0096 0.9904 1.89
76.5 17,424 0.0000 1.0000 1.87
77.5 16,490 322 0.0195 0.9805 1.87
78.5 14,895 717 0.0481 0.9519 1.83
111-357
PACIFICORP
WYOMING PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1921-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 14,178 446 0.0315 0.9685 1.75
80.5 13,376 0.0000 1.0000 1.69
81.5 11,774 320 0.0272 0.9728 1.69
82.5 10,759 341 0.0317 0.9683 1.64
83.5 8,136 2,414 0.2967 0.7033 1.59
84.5 5,722 828 0.1447 0.8553 1.12
85.5 3,784 512 0.1354 0.8646 0.96
86.5 2,761 1,268 0.4592 0.5408 0.83
87.5 1,493 0.0000 1.0000 0.45
88.5 1,356 173 0.1278 0.8722 0.45
89.5 1,183 373 0.3149 0.6851 0.39
90.5 0.27
S
fl
111-358
. . .
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
c) 0 01 z (0 5 >
z w C) lx w 0
ORIGINAL CURVE 1967-2011 EXPERIENCE:
1947-2011 PLACEMENTS
1982-2011 EXPERIENCE:
90 - 1947-2011 PLACEMENTS
80
1OWA 6ORL;

0 20 40 60 80 100 120
AGE IN YEARS
PAC IF I CORP
WYOMING PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 14,024,307 11,158 0.0008 0.9992 100.00
0.5 13,508,843 223,972 0.0166 0.9834 99.92
1.5 12,811,225 94,885 0.0074 0.9926 98.26
2.5 12,316,664 66,822 0.0054 0.9946 97.54
3.5 11,789,287 53,730 0.0046 0.9954 97.01
4.5 11,262,270 63,250 0.0056 0.9944 96.56
5.5 10,721,235 51,534 0.0048 0.9952 96.02
6.5 9,394,909 58,696 0.0062 0.9938 95.56
7.5 8,803,295 56,866 0.0065 0.9935 94.96
8.5 8,263,561 59,356 0.0072 0.9928 94.35
9.5 7,831,908 56,645 0.0072 0.9928 93.67
10.5 7,719,467 49,211 0.0064 0.9936 93.00
11.5 7,277,550 44,060 0.0061 0.9939 92.40
12.5 6,889,432 37,973 0.0055 0.9945 91.84
13.5 6,719,414 39,392 0.0059 0.9941 91.34
14.5 6,456,648 32,506 0.0050 0.9950 90.80
15.5 5,993,832 28,778 0.0048 0.9952 90.34
16.5 5,675,441 27,281 0.0048 0.9952 89.91
17.5 5,340,203 25,080 0.0047 0.9953 89.48
18.5 5,113,518 24,823 0.0049 0.9951 89.06
19.5 5,284,350 37,685 0.0071 0.9929 88.63
20.5 4,982,296 37,849 0.0076 0.9924 87.99
21.5 4,835,441 40,900 0.0085 0.9915 87.33
22.5 4,716,416 34,457 0.0073 0.9927 86.59
23.5 4,592,630 35,027 0.0076 0.9924 85.95
24.5 4,458,306 27,377 0.0061 0.9939 85.30
25.5 4,101,352 28,642 0.0070 0.9930 84.77
26.5 3,844,940 23,967 0.0062 0.9938 84.18
27.5 3,654,621 31,669 0.0087 0.9913 83.66
28.5 3,458,768 19,113 0.0055 0.9945 82.93
29.5 3,211,639 36,259 0.0113 0.9887 82.47
30.5 2,935,268 16,223 0.0055 0.9945 81.54
31.5 2,720,928 16,490 0.0061 0.9939 81.09
32.5 2,471,302 13,291 0.0054 0.9946 80.60
33.5 2,268,819 13,193 0.0058 0.9942 80.17
34.5 2,082,899 13,741 0.0066 0.9934 79.70
35.5 1,928,636 3,365 0.0017 0.9983 79.18
36.5 1,799,971 19,868 0.0110 0.9890 79.04
37.5 1,663,305 2,369 0.0014 0.9986 78.17
38.5 1,559,303 10,824 0.0069 0.9931 78.05
111-360
PACIFICORP
L
WYOMING PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE, CONT.
i•
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,453,572 9,327 0.0064 0.9936 77.51
40.5 1,361,092 2,683 0.0020 0.9980 77.01
41.5 1,287,604 9,255 0.0072 0.9928 76.86
42.5 1,192,457 6,278 0.0053 0.9947 76.31
43.5 1,123,320 8,146 0.0073 0.9927 75.91
44.5 1,047,571 5,759 0.0055 0.9945 75.36
45.5 976,768 16,825 0.0172 0.9828 74.94
46.5 887,808 348 0.0004 0.9996 73.65
47.5 780,406 2,892 0.0037 0.9963 73.62
48.5 676,400 1,629 0.0024 0.9976 73.35
49.5 593,188 430 0.0007 0.9993 73.17
50.5 519,373 160 0.0003 0.9997 73.12
51.5 441,114 121 0.0003 0.9997 73.10
52.5 370,935 1,054 0.0028 0.9972 73.08
53.5 307,248 17,691 0.0576 0.9424 72.87
54.5 235,880 14,541 0.0616 0.9384 68.68
55.5 171,045 8,108 0.0474 0.9526 64.44
56.5 134,481 10,172 0.0756 0.9244 61.39
57.5 56.74
I *
111-361
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE RETMT SURV
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO
0.0 11,392,696 11,158 0.0010 0.9990
0.5 11,090,491 126,153 0.0114 0.9886
1.5 10,640,680 62,630 0.0059 0.9941
2.5 10,323,464 42,593 0.0041 0.9959
3.5 9,921,156 34,075 0.0034 0.9966
4.5 9,512,242 41,261 0.0043 0.9957
5.5 9,067,982 31,807 0.0035 0.9965
6.5 7,825,100 37,978 0.0049 0.9951
7.5 7,308,261 38,005 0.0052 0.9948
8.5 6,833,900 41,453 0.0061 0.9939
9.5 6,464,060 39,434 0.0061 0.9939
10.5 6,393,711 31,268 0.0049 0.9951
11.5 5,982,974 25,782 0.0043 0.9957
12.5 5,536,840 23,720 0.0043 0.9957
13.5 5,458,508 28,038 0.0051 0.9949
14.5 5,286,347 22,211 0.0042 0.9958
15.5 4,909,769 19,264 0.0039 0.9961
16.5 4,680,386 18,584 0.0040 0.9960
17.5 4,465,487 18,118 0.0041 0.9959
18.5 4,351,172 19,103 0.0044 0.9956
19.5 4,293,715 14,172 0.0033 0.9967
20.5 4,093,509 14,546 0.0036 0.9964
21.5 4,052,485 14,394 0.0036 0.9964
22.5 4,034,321 12,553 0.0031 0.9969
23.5 3,998,026 11,278 0.0028 0.9972
24.5 3,944,072 9,898 0.0025 0.9975
25.5 3,662,342 9,653 0.0026 0.9974
26.5 3,489,603 8,086 0.0023 0.9977
27.5 3,490,268 17,023 0.0049 0.9951
28.5 3,309,063 6,160 0.0019 0.9981
29.5 3,074,887 21,256 0.0069 0.9931
30.5 2,813,518 5,040 0.0018 0.9982
31.5 2,610,361 3,636 0.0014 0.9986
32.5 2,373,589 3,661 0.0015 0.9985
33.5 2,180,736 2,416 0.0011 0.9989
34.5 2,082,899 13,741 0.0066 0.9934
35.5 1,928,636 3,365 0.0017 0.9983
36.5 1,799,971 19,868 0.0110 0.9890
37.5 1,663,305 2,369 0.0014 0.9986
38.5 1,559,303 10,824 0.0069 0.9931
PCT SURV
BEGIN OF
INTERVAL
100.00
99.90
98.77
98.18
97.78
97.44
97.02
96.68
96.21
95.71
95.13
94.55
94.09
93.68
93.28
92.80
92.41
92.05
91.68
91.31
90.91
90.61
90.29
89.97
89.69
89.44
89.21
88.98
88.77
88.34
88.17
87.56
87.41
87.28
87.15
87.05
86.48
86.33
85.37
85.25
.
is
111-362
PACIFICORP
1]
WYOMING PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1982-2011
S
RETIREMENTS
DURING AGE
INTERVAL
9,327
2,683
9,255
6,278
8,146
5,759
16,825
348
2,892
1,629
430
160
121
1,054
17,691
14,541
8,108
10,172
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 1,453,572
40.5 1,361,092
41.5 1,287,604
42.5 1,192,457
43.5 1,123,320
44.5 1,047,571
45.5 976,768
46.5 887,808
47.5 780,406
48.5 676,400
49.5 593,188
50.5 519,373
51.5 441,114
52.5 370,935
53.5 307,248
54.5 235,880
55.5 171,045
56.5 134,481
57.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0064 0.9936 84.66
0.0020 0.9980 84.12
0.0072 0.9928 83.95
0.0053 0.9947 83.35
0.0073 0.9927 82.91
0.0055 0.9945 82.31
0.0172 0.9828 81.86
0.0004 0.9996 80.45
0.0037 0.9963 80.41
0.0024 0.9976 80.12
0.0007 0.9993 79.92
0.0003 0.9997 79.87
0.0003 0.9997 79.84
0.0028 0.9972 79.82
0.0576 0.9424 79.59
0.0616 0.9384 75.01
0.0474 0.9526 70.39
0.0756 0.9244 67.05
61.98
111-363
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
1
i
1 IOWA 455 I
) C) z >
1)
Ui 0 a: Ui a-
20 40 60 80
AGE IN YEARS
.
0
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1956-2011 EXPERIENCE BAND 1968-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 25,731,781 19,630 0.0008 0.9992 100.00
0.5 24,361,498 57,338 0.0024 0.9976 99.92
1.5 22,868,871 45,766 0.0020 0.9980 99.69
2.5 21,315,409 30,830 0.0014 0.9986 99.49
3.5 19,251,631 54,253 0.0028 0.9972 99.35
4.5 16,915,876 27,805 0.0016 0.9984 99.07
5.5 15,366,220 21,276 0.0014 0.9986 98.90
6.5 13,696,540 19,335 0.0014 0.9986 98.77
7.5 12,128,732 10,141 0.0008 0.9992 98.63
8.5 10,907,212 20,547 0.0019 0.9981 98.54
9.5 10,131,737 9,218 0.0009 0.9991 98.36
10.5 9,643,107 10,440 0.0011 0.9989 98.27
11.5 9,022,951 11,866 0.0013 0.9987 98.16
.
12.5
13.5
8,274,585
7,857,033
4,315
25,619
0.0005
0.0033
0.9995
0.9967
98.03
97.98
14.5 7,261,770 3,600 0.0005 0.9995 97.66
15.5 6,484,697 4,595 0.0007 0.9993 97.61
16.5 6,012,676 4,503 0.0007 0.9993 97.54
17.5 5,493,930 5,523 0.0010 0.9990 97.47
18.5 5,288,478 2,024 0.0004 0.9996 97.37
19.5 5,197,058 9,885 0.0019 0.9981 97.34
20.5 4,948,166 3,737 0.0008 0.9992 97.15
21.5 4,854,455 2,854 0.0006 0.9994 97.08
22.5 4,747,561 1,819 0.0004 0.9996 97.02
23.5 4,602,885 1,943 0.0004 0.9996 96.98
24.5 4,459,496 1,974 0.0004 0.9996 96.94
25.5 4,105,822 2,930 0.0007 0.9993 96.90
26.5 3,830,741 375 0.0001 0.9999 96.83
27.5 3,536,066 1,583 0.0004 0.9996 96.82
28.5 3,115,305 1,123 0.0004 0.9996 96.78
29.5 2,599,312 2,395 0.0009 0.9991 96.74
30.5 2,128,391 1,025 0.0005 0.9995 96.65
31.5 1,679,238 1,302 0.0008 0.9992 96.61
32.5 1,203,517 1,108 0.0009 0.9991 96.53
33.5 859,771 1,610 0.0019 0.9981 96.44
34.5 584,349 1,359 0.0023 0.9977 96.26
35.5 382,091 3,347 0.0088 0.9912 96.04
36.5 256,977 887 0.0034 0.9966 95.20
37.5 155,566 2,318 0.0149 0.9851 94.87
38.5 107,425 203 0.0019 0.9981 93.46
111-365
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1956-2011 EXPERIENCE BAND 1968-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 69,658 3,529 0.0507 0.9493 93.28
40.5 47,359 4,988 0.1053 0.8947 88.55
41.5 38,023 4,342 0.1142 0.8858 79.23
42.5 28,536 5,214 0.1827 0.8173 70.18
43.5 20,448 7,543 0.3689 0.6311 57.36
44.5 5,860 1,588 0.2711 0.7289 36.20
45.5 1,192 447 0.3753 0.6247 26.39
46.5 745 594 0.7971 0.2029 16.48
47.5 4 0.0000 1.0000 3.34
48.5 4 4 1.0000 3.34
49.5
.
.
•i
111-366
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1956-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 23,056,522 19,630 0.0009 0.9991 100.00
0.5 22,160,121 44,019 0.0020 0.9980 99.91
1.5 21,127,690 42,381 0.0020 0.9980 99.72
2.5 20,056,912 26,761 0.0013 0.9987 99.52
3.5 18,327,869 53,535 0.0029 0.9971 99.38
4.5 16,276,227 26,648 0.0016 0.9984 99.09
5.5 14,934,191 20,034 0.0013 0.9987 98.93
6.5 13,394,033 18,682 0.0014 0.9986 98.80
7.5 11,934,498 9,695 0.0008 0.9992 98.66
8.5 10,761,732 19,660 0.0018 0.9982 98.58
9.5 10,028,765 8,947 0.0009 0.9991 98.40
10.5 9,577,979 10,400 0.0011 0.9989 98.31
11.5 8,965,006 11,804 0.0013 0.9987 98.21
12.5 8,225,062 4,036 0.0005 0.9995 98.08
13.5 7,813,553 25,170 0.0032 0.9968 98.03
14.5 7,229,414 3,600 0.0005 0.9995 97.71
155 6,459,905 4,595 0.0007 0.9993 97.66
16.5 5,990,074 4,503 0.0008 0.9992 97.59
17.5 5,490,314 5,523 0.0010 0.9990 97.52
18.5 5,285,357 2,024 0.0004 0.9996 97.42
19.5 5,196,280 9,885 0.0019 0.9981 97.39
20.5 4,947,388 3,737 0.0008 0.9992 97.20
21.5 4,853,677 2,854 0.0006 0.9994 97.13
22.5 4,747,162 1,819 0.0004 0.9996 97.07
23.5 4,602,591 1,943 0.0004 0.9996 97.03
24.5 4,459,388 1,974 0.0004 0.9996 96.99
25.5 4,105,822 2,930 0.0007 0.9993 96.95
26.5 3,830,741 375 0.0001 0.9999 96.88
27.5 3,536,066 1,583 0.0004 0.9996 96.87
28.5 3,115,305 1,123 0.0004 0.9996 96.83
29.5 2,599,312 2,395 0.0009 0.9991 96.79
30.5 2,128,391 1,025 0.0005 0.9995 96.70
31.5 1,679,238 1,302 0.0008 0.9992 96.66
32.5 1,203,517 1,108 0.0009 0.9991 96.58
33.5 859,771 1,610 0.0019 0.9981 96.49
34.5 584,349 1,359 0.0023 0.9977 96.31
35.5 382,091 3,347 0.0088 0.9912 96.09
36.5 256,977 887 0.0034 0.9966 95.25
37.5 155,566 2,318 0.0149 0.9851 94.92
38.5 107,425 203 0.0019 0.9981 93.50
111-367
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1956-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 69,658 3,529 0.0507 0.9493 93.33
40.5 47,359 4,988 0.1053 0.8947 88.60
41.5 38,023 4,342 0.1142 0.8858 79.27
42.5 28,536 5,214 0.1827 0.8173 70.21
43.5 20,448 7,543 0.3689 0.6311 57.39
44.5 5,860 1,588 0.2711 0.7289 36.22
45.5 1,192 447 0.3753 0.6247 26.40
46.5 745 594 0.7971 0.2029 16.49
47.5 4 0.0000 1.0000 3.35
48.5 4 4 1.0000 3.35
49.5
.
.
.
) a)
Q0
S I
PACIFICORP
WYOMING PROPERTY
ACCOUNT 370 METERS
SMOOTH SURVIVOR CURVE
—4 cD
0
PACIFICORP
WYOMING PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE S 1963-2011 EXPERIENCE:
1932-2011 PLACEMENTS
A 19822011 EXPERIENCE:
19622011 PLACEMENTS
80 -
I
I
70 I
I
I
\ JOWA 25-01
o l
0 20 40 60 80 100 120
AGE IN YEARS
. S
PACIFICORP
WYOMING PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1932-2011 EXPERIENCE BAND 1963-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,605,686 1,095 0.0007 0.9993 100.00
0.5 1,703,919 59,157 0.0347 0.9653 99.93
1.5 1,628,733 46,593 0.0286 0.9714 96.46
2.5 1,569,081 56,355 0.0359 0.9641 93.70
3.5 1,490,575 64,279 0.0431 0.9569 90.34
4.5 1,413,853 68,122 0.0482 0.9518 86.44
5.5 1,341,120 55,180 0.0411 0.9589 82.28
6.5 1,274,312 48,089 0.0377 0.9623 78.89
7.5 1,219,504 46,904 0.0385 0.9615 75.91
8.5 1,159,824 45,708 0.0394 0.9606 72.99
9.5 1,102,130 40,759 0.0370 0.9630 70.12
10.5 1,057,052 33,327 0.0315 0.9685 67.52
11.5 1,014,182 38,378 0.0378 0.9622 65.40
S 12.5
13.5
972,308
936,504
28,065
25,087
0.0289
0.0268
0.9711
0.9732
62.92
61.11
14.5 904,334 23,992 0.0265 0.9735 59.47
15.5 877,793 19,617 0.0223 0.9777 57.89
16.5 856,474 19,808 0.0231 0.9769 56.60
17.5 832,365 15,315 0.0184 0.9816 55.29
18.5 811,992 17,856 0.0220 0.9780 54.27
19.5 781,481 18,337 0.0235 0.9765 53.08
20.5 760,971 13,764 0.0181 0.9819 51.83
21.5 718,260 22,348 0.0311 0.9689 50.89
22.5 691,220 10,030 0.0145 0.9855 49.31
23.5 675,757 12,682 0.0188 0.9812 48.60
24.5 657,000 14,843 0.0226 0.9774 47.68
25.5 621,912 11,827 0.0190 0.9810 46.61
26.5 603,671 10,259 0.0170 0.9830 45.72
27.5 583,757 8,406 0.0144 0.9856 44.94
28.5 552,112 7,700 0.0139 0.9861 44.30
29.5 494,581 6,792 0.0137 0.9863 43.68
30.5 445,476 7,608 0.0171 0.9829 43.08
31.5 414,258 6,297 0.0152 0.9848 42.34
32.5 381,486 5,673 0.0149 0.9851 41.70
33.5 342,239 4,054 0.0118 0.9882 41.08
34.5 304,852 4,398 0.0144 0.9856 40.59
35.5 266,400 4,224 0.0159 0.9841 40.01
36.5 232,503 6,165 0.0265 0.9735 39.37
37.5 205,969 11,454 0.0556 0.9444 38.33
38.5 176,331 3,794 0.0215 0.9785 36.20
111-371
PACIFICORP
WYOMING PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1932-2011 EXPERIENCE BAND 1963-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 153,074 4,282 0.0280 0.9720 35.42
40.5 127,975 2,480 0.0194 0.9806 34.43
41.5 103,556 1,547 0.0149 0.9851 33.76
42.5 87,153 2,370 0.0272 0.9728 33.26
43.5 71,513 1,591 0.0222 0.9778 32.35
44.5 57,734 1,191 0.0206 0.9794 31.63
45.5 44,951 509 0.0113 0.9887 30.98
46.5 36,098 1,880 0.0521 0.9479 30.63
47.5 22,574 1,627 0.0721 0.9279 29.03
48.5 10,071 2,006 0.1992 0.8008 26.94
49.5 21.57
01
•i
111-372
PACIFICORP
WYOMING PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1962-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 483,726 803 0.0017 0.9983 100.00
0.5 568,027 14,830 0.0261 0.9739 99.83
1.5 595,416 15,897 0.0267 0.9733 97.23
2.5 631,449 28,319 0.0448 0.9552 94.63
3.5 648,814 28,083 0.0433 0.9567 90.39
4.5 677,056 33,067 0.0488 0.9512 86.48
5.5 715,517 30,372 0.0424 0.9576 82.25
6.5 740,034 30,201 0.0408 0.9592 78.76
7.5 744,142 30,873 0.0415 0.9585 75.55
8.5 741,022 29,479 0.0398 0.9602 72.41
9.5 743,218 25,414 0.0342 0.9658 69.53
10.5 754,271 23,562 0.0312 0.9688 67.15
11.5 771,986 31,381 0.0407 0.9593 65.06
.
12.5
13.5
763,592
757,199
22,524
20,170
0.0295
0.0266
0.9705
0.9734
62.41
60.57
14.5 753,309 19,704 0.0262 0.9738 58.96
15.5 747,103 16,423 0.0220 0.9780 57.41
16.5 739,165 14,523 0.0196 0.9804 56.15
17.5 737,305 12,982 0.0176 0.9824 55.05
18.5 742,941 16,155 0.0217 0.9783 54.08
19.5 768,855 18,337 0.0238 0.9762 52.90
20.5 746,988 13,764 0.0184 0.9816 51.64
21.5 701,106 22,348 0.0319 0.9681 50.69
22.5 672,079 10,030 0.0149 0.9851 49.08
23.5 654,602 12,682 0.0194 0.9806 48.34
24.5 634,784 10,257 0.0162 0.9838 47.41
25.5 603,103 7,066 0.0117 0.9883 46.64
26.5 587,546 8,811 0.0150 0.9850 46.09
27.5 565,685 7,104 0.0126 0.9874 45.40
28.5 533,955 7,171 0.0134 0.9866 44.83
29.5 476,030 5,435 0.0114 0.9886 44.23
30.5 428,075 4,437 0.0104 0.9896 43.73
31.5 400,027 4,310 0.0108 0.9892 43.27
32.5 369,242 3,659 0.0099 0.9901 42.81
33.5 332,010 2,993 0.0090 0.9910 42.38
34.5 295,683 3,219 0.0109 0.9891 42.00
35.5 258,411 2,147 0.0083 0.9917 41.54
36.5 226,591 2,770 0.0122 0.9878 41.20
37.5 203,452 10,067 0.0495 0.9505 40.69
38.5 175,201 2,871 0.0164 0.9836 38.68
111-373
PACIFICORP
WYOMING PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1962-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 152,867 4,075 0.0267 0.9733 38.05
40.5 127,975 2,480 0.0194 0.9806 37.03
41.5 103,556 1,547 0.0149 0.9851 36.31
42.5 87,153 2,370 0.0272 0.9728 35.77
43.5 71,513 1,591 0.0222 0.9778 34.80
44.5 57,734 1,191 0.0206 0.9794 34.02
45.5 44,951 509 0.0113 0.9887 33.32
46.5 36,098 1,880 0.0521 0.9479 32.95
47.5 22,574 1,627 0.0721 0.9279 31.23
48.5 10,071 2,006 0.1992 0.8008 28.98
49.5 23.20
II
I
•i
•i
111-374
.
c) —4 01
. .
PACIFICORP
WYOMING PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE
________________ 1967-2011 EXPERIENCE
e 1952-2011 PLACEMENTS ________________
A 1982-2011 EXPERIENCE:

90 1952-2011 PLACEMENTS

80 -
A
70
.(JOWA 50—P,0.5

so 4,
40

0 20 40 60 80 100 120
AGE IN YEARS
PACIFICORP
WYOMING PROPERTY

.
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1952-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 8,450,160 5,181 0.0006 0.9994 100.00
0.5 8,452,490 98,248 0.0116 0.9884 99.94
1.5 8,174,235 69,700 0.0085 0.9915 98.78
2.5 7,586,666 85,304 0.0112 0.9888 97.93
3.5 7,194,909 68,704 0.0095 0.9905 96.83
4.5 6,802,078 69,136 0.0102 0.9898 95.91
5.5 6,610,889 74,082 0.0112 0.9888 94.93
6.5 6,348,185 72,903 0.0115 0.9885 93.87
7.5 6,035,398 59,121 0.0098 0.9902 92.79
8.5 5,787,903 49,120 0.0085 0.9915 91.88
9.5 5,605,662 78,803 0.0141 0.9859 91.10
10.5 5,349,664 68,330 0.0128 0.9872 89.82
11.5 5,231,468 53,669 0.0103 0.9897 88.68
12.5 5,102,713 36,980 0.0072 0.9928 87.77
13.5 4,956,014 46,659 0.0094 0.9906 87.13
14.5 4,816,989 55,662 0.0116 0.9884 86.31
15.5 4,667,249 67,894 0.0145 0.9855 85.31
16.5 4,427,641 58,374 0.0132 0.9868 84.07
17.5 4,233,549 38,893 0.0092 0.9908 82.96
18.5 4,030,059 42,818 0.0106 0.9894 82.20
19.5 3,882,807 41,886 0.0108 0.9892 81.33
20.5 3,734,610 65,666 0.0176 0.9824 80.45
21.5 3,604,561 30,497 0.0085 0.9915 79.04
22.5 3,506,700 26,531 0.0076 0.9924 78.37
23.5 3,378,080 25,455 0.0075 0.9925 77.77
24.5 3,259,887 25,254 0.0077 0.9923 77.19
25.5 3,129,295 44,780 0.0143 0.9857 76.59
26.5 2,749,378 26,471 0.0096 0.9904 75.49
27.5 2,536,552 15,977 0.0063 0.9937 74.77
28.5 2,274,987 17,728 0.0078 0.9922 74.30
29.5 1,839,085 17,546 0.0095 0.9905 73.72
30.5 1,584,838 35,260 0.0222 0.9778 73.01
31.5 1,419,971 11,614 0.0082 0.9918 71.39
32.5 1,355,921 5,048 0.0037 0.9963 70.81
33.5 1,239,047 8,370 0.0068 0.9932 70.54
34.5 1,062,236 5,956 0.0056 0.9944 70.07
35.5 931,985 7,515 0.0081 0.9919 69.67
36.5 886,586 6,677 0.0075 0.9925 69.11
37.5 856,226 11,094 0.0130 0.9870 68.59
38.5 803,775 7,604 0.0095 0.9905 67.70
111-376
I
PACIFICORP
WYOMING PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1952-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 783,265 14,037 0.0179 0.9821 67.06
40.5 750,635 10,773 0.0144 0.9856 65.86
41.5 722,342 11,893 0.0165 0.9835 64.91
42.5 675,419 10,622 0.0157 0.9843 63.85
43.5 625,918 15,810 0.0253 0.9747 62.84
44.5 577,100 8,178 0.0142 0.9858 61.25
45.5 475,743 24,818 0.0522 0.9478 60.39
46.5 406,467 14,324 0.0352 0.9648 57.24
47.5 324,407 9,681 0.0298 0.9702 55.22
48.5 249,525 10,365 0.0415 0.9585 53.57
49.5 191,665 13,591 0.0709 0.9291 51.35
50.5 164,641 9,292 0.0564 0.9436 47.70
51.5 148,269 2,863 0.0193 0.9807 45.01
52.5 140,684 3,300 0.0235 0.9765 44.14
53.5 135,497 14,137 0.1043 0.8957 43.11
54.5 119,317 1,399 0.0117 0.9883 38.61
55.5 113,119 2,424 0.0214 0.9786 38.16
56.5 110,270 720 0.0065 0.9935 37.34
57.5 37.10
S
111-377
PACIFICORP
WYOMING PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1952-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 6,909,500 5,181 0.0007 0.9993 100.00
0.5 7,087,792 77,771 0.0110 0.9890 99.93
1.5 6,935,195 56,254 0.0081 0.9919 98.83
2.5 6,312,372 75,763 0.0120 0.9880 98.03
3.5 5,961,150 54,742 0.0092 0.9908 96.85
4.5 5,669,833 62,545 0.0110 0.9890 95.96
5.5 5,598,758 57,433 0.0103 0.9897 94.90
6.5 5,323,551 58,901 0.0111 0.9889 93.93
7.5 5,046,805 47,265 0.0094 0.9906 92.89
8.5 4,868,523 40,176 0.0083 0.9917 92.02
9.5 4,691,807 51,399 0.0110 0.9890 91.26
10.5 4,469,832 55,651 0.0125 0.9875 90.26
11.5 4,340,248 34,476 0.0079 0.9921 89.14
12.5 4,123,944 26,536 0.0064 0.9936 88.43
13.5 4,035,971 29,545 0.0073 0.9927 87.86
14.5 3,857,117 40,013 0.0104 0.9896 87.22
15.5 3,836,265 51,594 0.0134 0.9866 86.31
16.5 3,677,363 31,503 0.0086 0.9914 85.15
17.5 3,604,472 27,279 0.0076 0.9924 84.42
18.5 3,500,165 33,934 0.0097 0.9903 83.78
19.5 3,454,776 35,427 0.0103 0.9897 82.97
20.5 3,342,338 34,979 0.0105 0.9895 82.12
21.5 3,312,443 22,127 0.0067 0.9933 81.26
22.5 3,234,841 22,535 0.0070 0.9930 80.72
23.5 3,115,997 23,759 0.0076 0.9924 80.16
24.5 3,016,340 21,169 0.0070 0.9930 79.54
25.5 2,902,888 43,358 0.0149 0.9851 78.99
26.5 2,547,924 26,103 0.0102 0.9898 77.81
27.5 2,493,052 11,264 0.0045 0.9955 77.01
28.5 2,236,200 15,272 0.0068 0.9932 76.66
29.5 1,839,085 17,546 0.0095 0.9905 76.14
30.5 1,584,838 35,260 0.0222 0.9778 75.41
31.5 1,419,971 11,614 0.0082 0.9918 73.73
32.5 1,355,921 5,048 0.0037 0.9963 73.13
33.5 1,239,047 8,370 0.0068 0.9932 72.86
34.5 1,062,236 5,956 0.0056 0.9944 72.37
35.5 931,985 7,515 0.0081 0.9919 71.96
36.5 886,586 6,677 0.0075 0.9925 71.38
37.5 856,226 11,094 0.0130 0.9870 70.84
38.5 803,775 7,604 0.0095 0.9905 69.92
•i
.
I ici1
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL

39.5 783,265

40.5 750,635

41.5 722,342

42.5 675,419

43.5 625,918

44.5 577,100

45.5 475,743

46.5 406,467

47.5 324,407

48.5 249,525

49.5 191,665

50.5 164, 641

51.5 148,269

52.5 140,684

53.5 135,497

54.5 119,317

55.5 113,119

56.5 110,270
57.5
RETIREMENTS
DURING AGE
INTERVAL
14,037
10,773
11,893
10,622
15,810
8,178
24,818
14,324
9,681
10,365
13,591
9,292
2,863
3,300
14,137
1,399
2,424
720
.
PACIFICORP
WYOMING PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1952-2011 EXPERIENCE BAND 1982-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0179 0.9821 69.26
0.0144 0.9856 68.02
0.0165 0.9835 67.05
0.0157 0.9843 65.94
0.0253 0.9747 64.90
0.0142 0.9858 63.26
0.0522 0.9478 62.37
0.0352 0.9648 59.11
0.0298 0.9702 57.03
0.0415 0.9585 55.33
0.0709 0.9291 53.03
0.0564 0.9436 49.27
0.0193 0.9807 46.49
0.0235 0.9765 45.59
0.1043 0.8957 44.52
0.0117 0.9883 39.88
0.0214 0.9786 39.41
0.0065 0.9935 38.57
38.31
n
111-379
PACIFICORP
WYOMING PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
0 z
S
I- z w
w
1
0 20 40 60 80 100 120
AGE IN YEARS
9 0
PACIFICORP
WYOMING PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1910-2011 EXPERIENCE BAND 1930-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 9,715,868 50 0.0000 1.0000 100.00
0.5 7,066,295 1,054 0.0001 0.9999 100.00
1.5 7,039,664 1,117 0.0002 0.9998 99.98
2.5 6,945,318 12,987 0.0019 0.9981 99.97
3.5 6,850,068 1,083 0.0002 0.9998 99.78
4.5 6,809,805 9,060 0.0013 0.9987 99.77
5.5 6,131,560 4,788 0.0008 0.9992 99.63
6.5 6,034,814 15,666 0.0026 0.9974 99.56
7.5 5,868,797 1,633 0.0003 0.9997 99.30
8.5 5,735,695 4,246 0.0007 0.9993 99.27
9.5 5,722,996 3,061 0.0005 0.9995 99.20
10.5 5,713,864 3,907 0.0007 0.9993 99.14
11.5 5,593,117 12,961 0.0023 0.9977 99.08
.
12.5
13.5
5,418,384
5,262,731
53,852
5,285
0.0099
0.0010
0.9901
0.9990
98.85
97.86
14.5 5,055,412 7,827 0.0015 0.9985 97.76
15.5 4,911,510 3,265 0.0007 0.9993 97.61
16.5 4,654,987 6,606 0.0014 0.9986 97.55
17.5 4,424,852 18,688 0.0042 0.9958 97.41
18.5 4,178,987 31,205 0.0075 0.9925 97.00
19.5 3,770,476 96,530 0.0256 0.9744 96.27
20.5 3,327,333 20,996 0.0063 0.9937 93.81
21.5 2,233,535 52,249 0.0234 0.9766 93.22
22.5 2,040,087 13,904 0.0068 0.9932 91.04
23.5 1,877,652 30,197 0.0161 0.9839 90.42
24.5 1,805,446 17,203 0.0095 0.9905 88.96
25.5 1,577,778 15,931 0.0101 0.9899 88.11
26.5 1,373,373 28,480 0.0207 0.9793 87.23
27.5 604,233 3,314 0.0055 0.9945 85.42
28.5 586,044 70 0.0001 0.9999 84.95
29.5 518,264 17,979 0.0347 0.9653 84.94
30.5 249,593 3,630 0.0145 0.9855 81.99
31.5 228,274 562 0.0025 0.9975 80.80
32.5 156,803 0.0000 1.0000 80.60
33.5 156,803 48 0.0003 0.9997 80.60
34.5 153,837 7,361 0.0478 0.9522 80.58
35.5 146,476 26,480 0.1808 0.8192 76.72
36.5 110,906 18 0.0002 0.9998 62.85
37.5 108,326 559 0.0052 0.9948 62.84
38.5 107,767 262 0.0024 0.9976 62.52
111-381
PACIFICORP
WYOMING PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1910-2011 EXPERIENCE BAND 1930-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 107,505 416 0.0039 0.9961 62.36
40.5 107,090 179 0.0017 0.9983 62.12
41.5 101,680 1,051 0.0103 0.9897 62.02
42.5 69,338 30 0.0004 0.9996 61.38
43.5 69,241 307 0.0044 0.9956 61.35
44.5 68,934 0.0000 1.0000 61.08
45.5 67,405 0.0000 1.0000 61.08
46.5 61,684 0.0000 1.0000 61.08
47.5 61,684 1,206 0.0196 0.9804 61.08
48.5 25,409 3,278 0.1290 0.8710 59.88
49.5 22,131 0.0000 1.0000 52.16
50.5 22,131 0.0000 1.0000 52.16
51.5 20,983 7,104 0.3386 0.6614 52.16
52.5 10,615 85 0.0080 0.9920 34.50
53.5 10,530 69 0.0066 0.9934 34.22
54.5 10,461 0.0000 1.0000 34.00
55.5 10,461 53 0.0051 0.9949 34.00
56.5 10,408 0.0000 1.0000 33.83
57.5 10,408 0.0000 1.0000 33.83
58.5 10,408 10,408 1.0000 33.83
59.5
.
.1
•i
111-382
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL AND SMOOTH SURVIVOR CURVES
VV -
~N-& 7i2O11 0E O IGINAL CURVE PLACEMENTS
1992-2011 EXPERIENCE:
1966-2011 PLACEMENTS
.
) 03 ()
0 z
>
> cr
(0
z Ui 0
it Ui CL
0 1 "", ~ -- - I I
----1
0 10 20 30 40 Sn At
AGE IN YEARS
PACIFICORP
WYOMING PROPERTY • I
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1951-2011 EXPERIENCE BAND 1969-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 7,515,310 1 0.0000 1.0000 100.00
0.5 7,425,738 0.0000 1.0000 100.00
1.5 7,391,450 1 0.0000 1.0000 100.00
2.5 7,013,532 4,631 0.0007 0.9993 100.00
3.5 6,653,512 48,550 0.0073 0.9927 99.93
4.5 6,581,391 63,464 0.0096 0.9904 99.20
5.5 6,013,176 180,598 0.0300 0.9700 98.25
6.5 4,839,390 264,509 0.0547 0.9453 95.30
7.5 4,114,056 387,491 0.0942 0.9058 90.09
8.5 3,403,434 326,036 0.0958 0.9042 81.60
9.5 2,558,762 160,486 0.0627 0.9373 73.79
10.5 2,220,614 229,135 0.1032 0.8968 69.16
11.5 1,877,120 225,411 0.1201 0.8799 62.02
12.5 1,546,036 194,376 0.1257 0.8743 54.57
13.5 1,274,935 140,308 0.1101 0.8899 47.71
14.5 954,632 88,695 0.0929 0.9071 42.46
15.5 788,770 74,079 0.0939 0.9061 38.52
16.5 636,576 36,402 0.0572 0.9428 34.90
17.5 409,600 47,795 0.1167 0.8833 32.90
18.5 215,866 9,495 0.0440 0.9560 29.06
19.5 146,023 18,234 0.1249 0.8751 27.79
20.5 75,616 3,333 0.0441 0.9559 24.32
21.5 54,396 19,949 0.3667 0.6333 23.24
22.5 34,447 0.0000 1.0000 14.72
23.5 34,447 0.0000 1.0000 14.72
24.5 34,447 0.0000 1.0000 14.72
25.5 11,772 0.0000 1.0000 14.72
26.5 11,772 0.0000 1.0000 14.72
27.5 11,772 0.0000 1.0000 14.72
28.5 700 0.0000 1.0000 14.72
29.5 700 0.0000 1.0000 14.72
30.5 700 0.0000 1.0000 14.72
31.5 700 0.0000 1.0000 14.72
32.5 700 0.0000 1.0000 14.72
33.5 700 0.0000 1.0000 14.72
34.5 700 0.0000 1.0000 14.72
35.5 700 0.0000 1.0000 14.72
36.5 700 0.0000 1.0000 14.72
37.5 700 0.0000 1.0000 14.72
38.5 700 0.0000 1.0000 14.72
I I5I!
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL LIFE TABLE, CONT
PLACEMENT BAND 1951-2011 EXPERIENCE BAND 1969-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 700 0.0000 1.0000 14.72
40.5 700 0.0000 1.0000 14.72
41.5 700 0.0000 1.0000 14.72
42.5 700 0.0000 1.0000 14.72
43.5 700 0.0000 1.0000 14.72
44.5 700 0.0000 1.0000 14.72
45.5 14.72
.
111-385
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1966-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 6,996,708 0.0000 1.0000 100.00
0.5 7,089,431 0.0000 1.0000 100.00
1.5 7,088,399 0.0000 1.0000 100.00
2.5 6,765,374 0.0000 1.0000 100.00
3.5 6,404,230 48,549 0.0076 0.9924 100.00
4.5 6,336,703 63,463 0.0100 0.9900 99.24
5.5 5,780,260 180,598 0.0312 0.9688 98.25
6.5 4,633,247 218,218 0.0471 0.9529 95.18
7.5 3,967,136 381,325 0.0961 0.9039 90.70
8.5 3,294,384 308,239 0.0936 0.9064 81.98
9.5 2,474,258 160,486 0.0649 0.9351 74.31
10.5 2,132,245 204,555 0.0959 0.9041 69.49
11.5 1,813,331 209,479 0.1155 0.8845 62.82
12.5 1,507,061 194,376 0.1290 0.8710 55.56
13.5 1,244,869 136,476 0.1096 0.8904 48.40
14.5 919,922 74,450 0.0809 0.9191 43.09
15.5 768,306 74,079 0.0964 0.9036 39.60
16.5 616,112 30,455 0.0494 0.9506 35.79
17.5 391,830 40,370 0.1030 0.8970 34.02
18.5 205,522 6,965 0.0339 0.9661 30.51
19.5 138,208 18,234 0.1319 0.8681 29.48
20.5 67,801 3,333 0.0492 0.9508 25.59
21.5 46,581 12,834 0.2755 0.7245 24.33
22.5 33,747 0.0000 1.0000 17.63
23.5 33,747 0.0000 1.0000 17.63
24.5 33,747 0.0000 1.0000 17.63
25.5 11,772 0.0000 1.0000 17.63
26.5 11,772 0.0000 1.0000 17.63
27.5 11,772 0.0000 1.0000 17.63
28.5 700 0.0000 1.0000 17.63
29.5 700 0.0000 1.0000 17.63
30.5 700 0.0000 1.0000 17.63
31.5 700 0.0000 1.0000 17.63
32.5 700 0.0000 1.0000 17.63
33.5 700 0.0000 1.0000 17.63
34.5 700 0.0000 1.0000 17.63
35.5 700 0.0000 1.0000 17.63
36.5 700 0.0000 1.0000 17.63
37.5 700 0.0000 1.0000 17.63
38.5 700 0.0000 1.0000 17.63
•i
.
[1
iiii;i
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1966-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 700 0.0000 1.0000 17.63
40.5 700 0.0000 1.0000 17.63
41.5 700 0.0000 1.0000 17.63
42.5 700 0.0000 1.0000 17.63
43.5 700 0.0000 1.0000 17.63
44.5 700 0.0000 1.0000 17.63
45.5 17.63
.
111-387
0..
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL AND SMOOTH SURVIVOR CURVES
bc
*
ORIGINAL CURVE' 1951-2011 PLACEMENTS
19922011 EXPERIENCE;
:
1961-2011 PLACEMENTS
A
70
60
50
A I0WA.15L1.
40
A
A
A
30
AAA
0 0 10 20 30 40 50 60
AGE IN YEARS
0
. .
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1951-2011 EXPERIENCE BAND 1965-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 9,038,704 0.0000 1.0000 100.00
0.5 8,882,531 0.0000 1.0000 100.00
1.5 8,857,726 0.0000 1.0000 100.00
2.5 7,799,482 105 0.0000 1.0000 100.00
3.5 7,328,249 0.0000 1.0000 100.00
4.5 7,241,975 107,796 0.0149 0.9851 100.00
5.5 6,231,462 247,423 0.0397 0.9603 98.51
6.5 5,341,033 360,877 0.0676 0.9324 94.60
7.5 4,518,550 257,921 0.0571 0.9429 88.21
8.5 4,250,996 402,032 0.0946 0.9054 83.17
9.5 3,329,336 185,436 0.0557 0.9443 75.31
10.5 2,998,232 227,865 0.0760 0.9240 71.11
11.5 2,500,300 343,043 0.1372 0.8628 65.71
12.5
. 13.5
2,073,738
1,730,743
350,199
250,353
0.1689
0.1447
0.8311
0.8553
56.69
47.12
14.5 1,244,271 53,879 0.0433 0.9567 40.30
15.5 1,125,470 81,755 0.0726 0.9274 38.56
16.5 1,010,804 69,554 0.0688 0.9312 35.76
17.5 902,933 77,750 0.0861 0.9139 33.30
18.5 571,469 29,658 0.0519 0.9481 30.43
19.5 479,077 89,386 0.1866 0.8134 28.85
20.5 351,243 21,454 0.0611 0.9389 23.47
21.5 311,893 0.0000 1.0000 22.03
22.5 292,133 9,485 0.0325 0.9675 22.03
23.5 282,649 70,218 0.2484 0.7516 21.32
24.5 175,495 37,001 0.2108 0.7892 16.02
25.5 128,044 20,178 0.1576 0.8424 12.64
26.5 73,797 29 0.0004 0.9996 10.65
27.5 73,768 17,951 0.2433 0.7567 10.65
28.5 55,817 1,865 0.0334 0.9666 8.06
29.5 53,953 23,830 0.4417 0.5583 7.79
30.5 30,123 5,728 0.1901 0.8099 4.35
31.5 24,395 0.0000 1.0000 3.52
32.5 24,395 0.0000 1.0000 3.52
33.5 24,395 24,395 1.0000 3.52
34.5
11 TT!
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1961-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 7,736,382 0.0000 1.0000 100.00
0.5 7,643,507 0.0000 1.0000 100.00
1.5 7,581,828 0.0000 1.0000 100.00
2.5 6,516,553 0.0000 1.0000 100.00
3.5 6,030,838 0.0000 1.0000 100.00
4.5 5,967,083 56,329 0.0094 0.9906 100.00
5.5 5,097,446 237,389 0.0466 0.9534 99.06
6.5 4,264,726 318,590 0.0747 0.9253 94.44
7.5 3,560,052 246,974 0.0694 0.9306 87.39
8.5 3,281,596 347,699 0.1060 0.8940 81.33
9.5 2,405,082 139,339 0.0579 0.9421 72.71
10.5 2,158,040 91,680 0.0425 0.9575 68.50
11.5 1,830,730 229,785 0.1255 0.8745 65.59
12.5 1,526,357 176,231 0.1155 0.8845 57.35
13.5 1,404,578 168,031 0.1196 0.8804 50.73
14.5 1,026,094 38,812 0.0378 0.9622 44.66
15.5 922,360 60,284 0.0654 0.9346 42.97
16.5 840,139 55,132 0.0656 0.9344 40.16
17.5 767,790 59,793 0.0779 0.9221 37.53
18.5 454,282 28,615 0.0630 0.9370 34.61
19.5 362,934 88,507 0.2439 0.7561 32.43
20.5 235,979 2,932 0.0124 0.9876 24.52
21.5 239,547 0.0000 1.0000 24.21
22.5 229,272 9,485 0.0414 0.9586 24.21
23.5 235,307 69,372 0.2948 0.7052 23.21
24.5 129,359 37,001 0.2860 0.7140 16.37
25.5 102,086 20,178 0.1977 0.8023 11.69
26.5 47,869 29 0.0006 0.9994 9.38
27.5 65,790 17,951 0.2728 0.7272 9.37
28.5 49,704 1,865 0.0375 0.9625 6.81
29.5 48,225 23,830 0.4941 0.5059 6.56
30.5 30,123 5,728 0.1901 0.8099 3.32
31.5 24,395 0.0000 1.0000 2.69
32.5 24,395 0.0000 1.0000 2.69
33.5 24,395 24,395 1.0000 2.69
34.5
•i
.
111-390
S
) Co
-

. .
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
100 -
IL CURVE S 1934-2011 PLACEMENTS
1964-2011 EXPERIENCE:

________________ 19922011 EXPERIENCE: 90 195420fl PLACEMENTS
SC An
70
60 'U
50
'. -IOWA 30-S
40
30

OL - . . . ......
0 20 40 60 80 100 12 AGE IN YEARS
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1934-2011 EXPERIENCE BAND 1964-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,270,985 0.0000 1.0000 100.00
0.5 3,043,116 0.0000 1.0000 100.00
1.5 3,028,870 0.0000 1.0000 100.00
2.5 3,007,784 1,549 0.0005 0.9995 100.00
3.5 2,737,479 0.0000 1.0000 99.95
4.5 2,375,865 2,599 0.0011 0.9989 99.95
5.5 2,094,878 14,750 0.0070 0.9930 99.84
6.5 2,021,161 0.0000 1.0000 99.14
7.5 1,976,171 0.0000 1.0000 99.14
8.5 1,937,307 31,688 0.0164 0.9836 99.14
9.5 1,865,344 0.0000 1.0000 97.51
10.5 1,865,344 915 0.0005 0.9995 97.51
11.5 1,849,998 827 0.0004 0.9996 97.47
12.5
13.5
1,833,405
1,730,901 2,636
0.0000
0.0015
1.0000
0.9985
97.42
97.42
14.5 1,619,883 291 0.0002 0.9998 97.27
15.5 1,579,622 982 0.0006 0.9994 97.26
16.5 1,087,485 8,633 0.0079 0.9921 97.20
17.5 908,237 672 0.0007 0.9993 96.43
18.5 789,165 22,742 0.0288 0.9712 96.35
19.5 601,214 75,266 0.1252 0.8748 93.58
20.5 462,347 8,754 0.0189 0.9811 81.86
21.5 408,908 5,614 0.0137 0.9863 80.31
22.5 379,622 11,524 0.0304 0.9696 79.21
23.5 350,354 71,055 0.2028 0.7972 76.81
24.5 275,255 6,298 0.0229 0.9771 61.23
25.5 258,597 3,002 0.0116 0.9884 59.83
26.5 235,943 8,750 0.0371 0.9629 59.13
27.5 198,875 0.0000 1.0000 56.94
28.5 186,071 1,350 0.0073 0.9927 56.94
29.5 143,909 2,485 0.0173 0.9827 56.53
30.5 136,892 5,739 0.0419 0.9581 55.55
31.5 112,853 3,772 0.0334 0.9666 53.22
32.5 108,931 12,380 0.1137 0.8863 51.44
33.5 77,927 0.0000 1.0000 45.60
34.5 74,060 0.0000 1.0000 45.60
35.5 69,564 0.0000 1.0000 45.60
36.5 68,813 26 0.0004 0.9996 45.60
37.5 62,298 1,033 0.0166 0.9834 45.58
38.5 61,265 0.0000 1.0000 44.82
111-392
.
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1934-2011 EXPERIENCE BAND 1964-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 58,288 4,370 0.0750 0.9250 44.82
40.5 50,601 0.0000 1.0000 41.46
41.5 47,939 1,886 0.0393 0.9607 41.46
42.5 46,053 1,853 0.0402 0.9598 39.83
43.5 44,200 0.0000 1.0000 38.23
44.5 38,160 689 0.0181 0.9819 38.23
45.5 31,131 756 0.0243 0.9757 37.54
46.5 30,375 404 0.0133 0.9867 36.63
47.5 25,454 0.0000 1.0000 36.14
48.5 17,462 0.0000 1.0000 36.14
49.5 10,824 0.0000 1.0000 36.14
50.5 10,824 0.0000 1.0000 36.14
51.5 5,961 0.0000 1.0000 36.14
52.5 5,961 0.0000 1.0000 36.14
53.5 36.14
Ki
111-393
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1954-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 2,622,935 0.0000 1.0000 100.00
0.5 2,450,675 0.0000 1.0000 100.00
1.5 2,470,740 0.0000 1.0000 100.00
2.5 2,473,875 1,049 0.0004 0.9996 100.00
3.5 2,245,262 0.0000 1.0000 99.96
4.5 1,885,522 0.0000 1.0000 99.96
5.5 1,686,799 0.0000 1.0000 99.96
6.5 1,649,483 0.0000 1.0000 99.96
7.5 1,641,445 0.0000 1.0000 99.96
8.5 1,692,590 30,197 0.0178 0.9822 99.96
9.5 1,681,132 0.0000 1.0000 98.17
10.5 1,694,339 0.0000 1.0000 98.17
11.5 1,711,305 827 0.0005 0.9995 98.17
12.5 1,694,570 0.0000 1.0000 98.13
13.5 1,617,837 2,636 0.0016 0.9984 98.13
14.5 1,510,663 0.0000 1.0000 97.97
15.5 1,474,834 725 0.0005 0.9995 97.97
16.5 991,862 8,633 0.0087 0.9913 97.92
17.5 819,104 653 0.0008 0.9992 97.07
18.5 700,051 22,742 0.0325 0.9675 96.99
19.5 525,638 75,266 0.1432 0.8568 93.84
20.5 401,404 8,675 0.0216 0.9784 80.40
21.5 354,478 5,614 0.0158 0.9842 78.66
22.5 325,192 11,524 0.0354 0.9646 77.42
23.5 295,925 71,055 0.2401 0.7599 74.67
24.5 226,866 6,275 0.0277 0.9723 56.74
25.5 216,571 3,002 0.0139 0.9861 55.17
26.5 193,918 8,750 0.0451 0.9549 54.41
27.5 161,366 0.0000 1.0000 51.95
28.5 156,555 1,350 0.0086 0.9914 51.95
29.5 125,203 2,485 0.0198 0.9802 51.51
30.5 118,186 5,739 0.0486 0.9514 50.48
31.5 100,895 3,772 0.0374 0.9626 48.03
32.5 100,751 12,380 0.1229 0.8771 46.24
33.5 75,708 0.0000 1.0000 40.56
34.5 71,841 0.0000 1.0000 40.56
35.5 67,346 0.0000 1.0000 40.56
36.5 67,754 0.0000 1.0000 40.56
37.5 62,298 1,033 0.0166 0.9834 40.56
38.5 61,265 0.0000 1.0000 39.88
111-394
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1954-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 58,288 4,370 0.0750 0.9250 39.88
40.5 50,601 0.0000 1.0000 36.89
41.5 47,939 1,886 0.0393 0.9607 36.89
42.5 46,053 1,853 0.0402 0.9598 35.44
43.5 44,200 0.0000 1.0000 34.02
44.5 38,160 689 0.0181 0.9819 34.02
45.5 31,131 756 0.0243 0.9757 33.40
46.5 30,375 404 0.0133 0.9867 32.59
47.5 25,454 0.0000 1.0000 32.16
48.5 17,462 0.0000 1.0000 32.16
49.5 10,824 0.0000 1.0000 32.16
50.5 10,824 0.0000 1.0000 32.16
51.5 5,961 0.0000 1.0000 32.16
52.5
53.5
5,961 0.0000 1.0000 32.16
32.16
111 -395
PACIFICORS
WYOMING PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
(0 0) z >
(I)
I- z w
w 0
5 10 15 20 25 30
AGE IN YEARS
9 0 0
EXPERIENCE BAND 2000-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0321 0.9679 100.00
0.0000 1.0000 96.79
0.1623 0.8377 96.79
0.1499 0.8501 81.08
0.2329 0.7671 68.93
0.2127 0.7873 52.87
0.3209 0.6791 41.63
0.1826 0.8174 28.27
0.0000 1.0000 23.11
0.0000 1.0000 23.11
0.0000 1.0000 23.11
0.0000 1.0000 23.11
23.11
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000 • • sTsT.Ti
RETIREMENTS
DURING AGE
INTERVAL
89,843
395,060
290,824
368,885
258,357
122,228
47,224
PACIFICORP
[I

WYOMING PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
P--j
PLACEMENT BAND 1980-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 4,366,501
0.5 3,223,124
1.5 3,223,124
2.5 2,740,624
3.5 2,795,323
4.5 2,443,438
5.5 2,434,532
6.5 1,940,568
7.5 1,583,724
8.5 1,214,839
9.5 380,840
10.5 258,613
11.5 136,224
12.5 58,129
13.5 58,129
14.5 58,129
15.5
16.5
17.5
18.5
19.5 25,768
20.5 25,768
21.5 25,768
22.5 25,768
23.5 25,768
24.5 25,768
25.5 25,768
26.5 25,768
27.5 25,768
28.5 25,768
29.5 25,768
30.5 25,768
31.5
.
111-397
PACIFICORP
WYOMING PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
$ 1967-2011 EXPERIENCE:
ORIGINAL CURVE 1949-2011 PLACEMENTS
1982-2011 EXPERIENCE:
1949-2011 PLACEMENTS

D
z > > a:
U,
z w 0 It w 0
0 10 20 30 40 50 60
AGE IN YEARS
. . S
I
.
PACIFICORP
WYOMING PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1949-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 51,245,150 0.0000 1.0000 100.00
0.5 46,929,378 339,281 0.0072 0.9928 100.00
1.5 45,409,822 654,646 0.0144 0.9856 99.28
2.5 43,137,218 1,577,297 0.0366 0.9634 97.85
3.5 38,149,093 2,010,123 0.0527 0.9473 94.27
4.5 33,272,923 1,677,295 0.0504 0.9496 89.30
5.5 29,244,759 2,899,740 0.0992 0.9008 84.80
6.5 24,548,580 1,763,562 0.0718 0.9282 76.39
7.5 20,636,745 1,006,470 0.0488 0.9512 70.90
8.5 17,995,811 385,233 0.0214 0.9786 67.45
9.5 16,136,583 667,332 0.0414 0.9586 66.00
10.5 14,906,307 1,071,725 0.0719 0.9281 63.27
11.5 13,195,922 1,773,324 0.1344 0.8656 58.72
12.5 11,247,585 1,985,243 0.1765 0.8235 50.83
13.5 8,277,597 527,041 0.0637 0.9363 41.86
14.5 6,925,847 438,808 0.0634 0.9366 39.19
15.5 6,032,990 260,203 0.0431 0.9569 36.71
16.5 5,594,442 292,091 0.0522 0.9478 35.13
17.5 4,749,540 399,077 0.0840 0.9160 33.29
18.5 4,223,063 412,730 0.0977 0.9023 30.50
19.5 2,822,849 298,427 0.1057 0.8943 27.52
20.5 2,457,285 631,168 0.2569 0.7431 24.61
21.5 1,729,821 28,367 0.0164 0.9836 18.29
22.5 1,294,823 20,965 0.0162 0.9838 17.99
23.5 1,270,194 47,720 0.0376 0.9624 17.70
24.5 1,142,430 53,334 0.0467 0.9533 17.03
25.5 1,012,098 0.0000 1.0000 16.24
26.5 935,545 9,804 0.0105 0.9895 16.24
27.5 554,536 41,650 0.0751 0.9249 16.07
28.5 512,886 0.0000 1.0000 14.86
29.5 512,886 0.0000 1.0000 14.86
30.5 418,286 4,004 0.0096 0.9904 14.86
31.5 388,354 0.0000 1.0000 14.72
32.5 157,994 0.0000 1.0000 14.72
33.5 157,994 0.0000 1.0000 14.72
34.5 157,994 136,591 0.8645 0.1355 14.72
35.5 21,403 0.0000 1.0000 1.99
36.5 21,403 0.0000 1.0000 1.99
37.5 21,403 0.0000 1.0000 1.99
38.5 21,403 0.0000 1.0000 1.99
111-399
PACIFICORP
WYOMING PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1949-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 10,364 0.0000 1.0000 1.99
40.5 10,364 0.0000 1.0000 1.99
41.5 10,364 0.0000 1.0000 1.99
42.5 10,364 0.0000 1.0000 1.99
43.5 10,364 2,830 0.2731 0.7269 1.99
44.5 7,534 2,500 0.3318 0.6682 1.45
45.5 5,034 0.0000 1.0000 0.97
46.5 5,034 0.0000 1.0000 0.97
47.5 5,034 0.0000 1.0000 0.97
48.5 5,034 0.0000 1.0000 0.97
49.5 0.97
111-400
•i
.
PACIFICORP
WYOMING PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1949-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 50,045,140 0.0000 1.0000 100.00
0.5 45,861,775 339,281 0.0074 0.9926 100.00
1.5 44,554,029 654,646 0.0147 0.9853 99.26
2.5 42,612,738 1,577,297 0.0370 0.9630 97.80
3.5 37,671,112 2,010,123 0.0534 0.9466 94.18
4.5 32,837,284 1,677,295 0.0511 0.9489 89.16
5.5 29,003,370 2,899,740 0.1000 0.9000 84.60
6.5 24,300,977 1,763,562 0.0726 0.9274 76.14
7.5 20,516,811 999,872 0.0487 0.9513 70.62
8.5 17,872,372 385,233 0.0216 0.9784 67.18
9.5 16,029,817 667,332 0.0416 0.9584 65.73
10.5 14,806,832 1,069,175 0.0722 0.9278 62.99
11.5 13,098,997 1,754,154 0.1339 0.8661 58.44
S 12.5
13.5
11,169,829
8,201,700
1,980,240
523,896
0.1773
0.0639
0.8227
0.9361
50.62
41.64
14.5 6,867,841 430,082 0.0626 0.9374 38.98
15.5 5,980,320 260,203 0.0435 0.9565 36.54
16.5 5,538,942 273,265 0.0493 0.9507 34.95
17.5 4,710,366 399,077 0.0847 0.9153 33.23
18.5 4,188,219 409,339 0.0977 0.9023 30.41
19.5 2,802,387 298,427 0.1065 0.8935 27.44
20.5 2,436,824 624,796 0.2564 0.7436 24.52
21.5 1,722,576 28,367 0.0165 0.9835 18.23
22.5 1,287,578 20,965 0.0163 0.9837 17.93
23.5 1,264,864 47,720 0.0377 0.9623 17.64
24.5 1,137,100 53,334 0.0469 0.9531 16.97
25.5 1,006,768 0.0000 1.0000 16.18
26.5 930,215 9,804 0.0105 0.9895 16.18
27.5 549,206 41,650 0.0758 0.9242 16.01
28.5 507,556 0.0000 1.0000 14.79
29.5 507,556 0.0000 1.0000 14.79
30.5 412,956 4,004 0.0097 0.9903 14.79
31.5 385,854 0.0000 1.0000 14.65
32.5 157,994 0.0000 1.0000 14.65
33.5 157,994 0.0000 1.0000 14.65
34.5 157,994 136,591 0.8645 0.1355 14.65
35.5 21,403 0.0000 1.0000 1.98
36.5 21,403 0.0000 1.0000 1.98
37.5 21,403 0.0000 1.0000 1.98
38.5 21,403 0.0000 1.0000 1.98
111-401
PACIFICORP
WYOMING PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1949-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 10,364 0.0000 1.0000 1.98
40.5 10,364 0.0000 1.0000 1.98
41.5 10,364 0.0000 1.0000 1.98
42.5 10,364 0.0000 1.0000 1.98
43.5 10,364 2,830 0.2731 0.7269 1.98
44.5 7,534 2,500 0.3318 0.6682 1.44
45.5 5,034 0.0000 1.0000 0.96
46.5 5,034 0.0000 1.0000 0.96
47.5 5,034 0.0000 1.0000 0.96
48.5 5,034 0.0000 1.0000 0.96
49.5 0.96
•i
.
111-402
.
111-403
CALIFORNIA PROPERTY
I
0
.
.
0
. . .
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
PAC IF ICORP
CALIFORNIA PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1936-2011 EXPERIENCE BAND 1971-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 476,438 0.0000 1.0000 100.00
0.5 476,526 0.0000 1.0000 100.00
1.5 485,284 0.0000 1.0000 100.00
2.5 501,175 0.0000 1.0000 100.00
3.5 538,855 0.0000 1.0000 100.00
4.5 553,763 0.0000 1.0000 100.00
5.5 593,163 0.0000 1.0000 100.00
6.5 659,618 0.0000 1.0000 100.00
7.5 663,501 0.0000 1.0000 100.00
8.5 674,058 0.0000 1.0000 100.00
9.5 681,536 0.0000 1.0000 100.00
10.5 694,436 0.0000 1.0000 100.00
11.5 702,072 0.0000 1.0000 100.00
12.5 717,288 0.0000 1.0000 100.00
13.5 725,071 0.0000 1.0000 100.00
14.5 732,675 0.0000 1.0000 100.00
15.5 737,705 0.0000 1.0000 100.00
16.5 738,992 0.0000 1.0000 100.00
17.5 742,139 0.0000 1.0000 100.00
18.5 754,752 0.0000 1.0000 100.00
19.5 769,413 0.0000 1.0000 100.00
20.5 787,725 0.0000 1.0000 100.00
21.5 795,182 0.0000 1.0000 100.00
22.5 829,431 0.0000 1.0000 100.00
23.5 815,130 0.0000 1.0000 100.00
24.5 862,420 0.0000 1.0000 100.00
25.5 797,775 0.0000 1.0000 100.00
26.5 797,775 0.0000 1.0000 100.00
27.5 797,775 0.0000 1.0000 100.00
28.5 794,680 0.0000 1.0000 100.00
29.5 787,599 0.0000 1.0000 100.00
30.5 783,410 0.0000 1.0000 100.00
31.5 782,380 0.0000 1.0000 100.00
32.5 766,619 0.0000 1.0000 100.00
33.5 733,276 0.0000 1.0000 100.00
34.5 857,969 5,563 0.0065 0.9935 100.00
35.5 829,165 5,995 0.0072 0.9928 99.35
36.5 779,684 6,850 0.0088 0.9912 98.63
37.5 727,109 13,374 0.0184 0.9816 97.77
38.5 681,763 9,889 0.0145 0.9855 95.97
.
•i
111-405
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL LIFE TABLE, CONT.
.
EXPERIENCE BAND 1971-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0099 0.9901 94.58
0.0143 0.9857 93.64
0.0085 0.9915 92.30
0.0165 0.9835 91.52
0.0105 0.9895 90.00
0.0120 0.9880 89.06
0.0161 0.9839 87.99
0.0161 0.9839 86.58
0.0243 0.9757 85.18
0.0248 0.9752 83.11
0.0268 0.9732 81.05
0.0289 0.9711 78.88
0.0117 0.9883 76.60
0.0282 0.9718 75.70
0.0627 0.9373 73.57
0.0321 0.9679 68.95
0.0139 0.9861 66.74
0.0000 1.0000 65.82
0.0000 1.0000 65.82
0.0000 1.0000 65.82
0.0000 1.0000 65.82
0.0000 1.0000 65.82
0.0000 1.0000 65.82
0.0000 1.0000 65.81
0.0000 1.0000 65.81
0.0000 1.0000 65.81
65.81
PLACEMENT BAND 1936-2011
AGE AT EXPOSURES AT RETIREMENTS

BEGIN OF BEGINNING OF DURING AGE

INTERVAL AGE INTERVAL INTERVAL

39.5 643,922 6,358

40.5 590,847 8,465

41.5 562,376 4,775

42.5 536,828 8,876

43.5 502,634 5,274

44.5 456,840 5,466

45.5 436,465 7,034

46.5 390,031 6,283

47.5 317,293 7,711

48.5 305,700 7,591

49.5 287,553 7,698

50.5 272,377 7,874

51.5 251,603 2,936

52.5 241,030 6,805

53.5 219,009 13,735

54.5 196,633 6,306

55.5 180,213 2,501

56.5 171,764 1

57.5 168,913

58.5 163,816

59.5 149,812

60.5 132,984

61.5 112,026 1

62.5 94,335

63.5 56,237

64.5 49,791
65.5
II [II
0 -.1
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES

oc
ORjF14. CURVE 0
1942-2011 EXPERIENCE:
1912-2011 PLACEMENTS
£ 1982-2011 EXPERIENCE:

90 19342011 PLACEMENTS
• 1992-2011 EXPERIENCE
1943-2011 PLACEMENTS
IF
was

70
Sol
AA\

0 20 40 60 80 100 128
AGE IN YEARS
9
. .
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1912-2011 EXPERIENCE BAND 1942-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 4,170,864 0.0000 1.0000 100.00
0.5 3,966,077 216 0.0001 0.9999 100.00
1.5 3,965,861 0.0000 1.0000 99.99
2.5 2,538,548 225 0.0001 0.9999 99.99
3.5 1,544,146 1,159 0.0008 0.9992 99.99
4.5 1,539,838 131 0.0001 0.9999 99.91
5.5 1,539,707 4,985 0.0032 0.9968 99.90
6.5 1,522,915 0.0000 1.0000 99.58
7.5 1,519,866 5,918 0.0039 0.9961 99.58
8.5 1,497,202 950 0.0006 0.9994 99.19
9.5 1,470,918 112 0.0001 0.9999 99.13
10.5 1,470,806 531 0.0004 0.9996 99.12
11.5 1,470,275 14,672 0.0100 0.9900 99.08
S 12.5
13.5
1,455,604
1,453,645
1,654
8,191
0.0011
0.0056
0.9989
0.9944
98.10
97.98
14.5 1,373,847 395 0.0003 0.9997 97.43
15.5 1,367,034 4,619 0.0034 0.9966 97.40
16.5 1,334,683 2,090 0.0016 0.9984 97.08
17.5 918,408 3,066 0.0033 0.9967 96.92
18.5 876,223 15,832 0.0181 0.9819 96.60
19.5 792,471 0.0000 1.0000 94.85
20.5 792,530 363 0.0005 0.9995 94.85
21.5 757,691 1,888 0.0025 0.9975 94.81
22.5 515,929 2,283 0.0044 0.9956 94.57
23.5 387,183 16,559 0.0428 0.9572 94.16
24.5 318,972 2,242 0.0070 0.9930 90.13
25.5 279,725 1,560 0.0056 0.9944 89.50
26.5 261,774 4,141 0.0158 0.9842 89.00
27.5 257,632 2,719 0.0106 0.9894 87.59
28.5 253,155 3,042 0.0120 0.9880 86.66
29.5 257,127 746 0.0029 0.9971 85.62
30.5 255,265 1,334 0.0052 0.9948 85.37
31.5 237,197 4,200 0.0177 0.9823 84.93
32.5 205,999 6,433 0.0312 0.9688 83.42
33.5 196,363 3,897 0.0198 0.9802 80.82
34.5 179,171 4,782 0.0267 0.9733 79.22
35.5 169,519 1,200 0.0071 0.9929 77.10
36.5 163,379 763 0.0047 0.9953 76.56
37.5 146,390 4,004 0.0273 0.9727 76.20
38.5 142,387 498 0.0035 0.9965 74.11
111-408
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1912-2011 EXPERIENCE BAND 1942-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 100,849 2,487 0.0247 0.9753 73.85
40.5 98,362 28 0.0003 0.9997 72.03
41.5 98,334 6,636 0.0675 0.9325 72.01
42.5 91,697 882 0.0096 0.9904 67.15
43.5 89,899 8,470 0.0942 0.9058 66.51
44.5 80,769 2,841 0.0352 0.9648 60.24
45.5 71,817 1,945 0.0271 0.9729 58.12
46.5 58,490 0.0000 1.0000 56.55
47.5 58,490 0.0000 1.0000 56.55
48.5 52,448 328 0.0062 0.9938 56.55
49.5 51,637 0.0000 1.0000 56.19
50.5 50,703 0.0000 1.0000 56.19
51.5 48,986 0.0000 1.0000 56.19
52.5 44,375 0.0000 1.0000 56.19
53.5 38,892 372 0.0096 0.9904 56.19
54.5 30,324 126 0.0042 0.9958 55.66
55.5 27,817 0.0000 1.0000 55.42
56.5 24,731 0.0000 1.0000 55.42
57.5 20,221 0.0000 1.0000 55.42
58.5 15,938 0.0000 1.0000 55.42
59.5 6,454 0.0000 1.0000 55.42
60.5 2,562 0.0000 1.0000 55.42
61.5 580 0.0000 1.0000 55.42
62.5 438 0.0000 1.0000 55.42
63.5 438 0.0000 1.0000 55.42
64.5 438 0.0000 1.0000 55.42
65.5 438 0.0000 1.0000 55.42
66.5 438 0.0000 1.0000 55.42
67.5 438 0.0000 1.0000 55.42
68.5 55.42
.
.
iliff"
I * PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1934-2011 EXPERIENCE BAND 1982-201,1
.
I.
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,911,068 0.0000 1.0000 100.00
0.5 3,707,397 0.0000 1.0000 100.00
1.5 3,724,131 0.0000 1.0000 100.00
2.5 2,322,520 0.0000 1.0000 100.00
3.5 1,336,266 906 0.0007 0.9993 100.00
4.5 1,345,350 0.0000 1.0000 99.93
5.5 1,352,713 4,985 0.0037 0.9963 99.93
6.5 1,340,862 0.0000 1.0000 99.56
7.5 1,353,659 5,918 0.0044 0.9956 99.56
8.5 1,330,995 0.0000 1.0000 99.13
9.5 1,350,542 112 0.0001 0.9999 99.13
10.5 1,350,430 531 0.0004 0.9996 99.12
11.5 1,349,899 14,672 0.0109 0.9891 99.08
12.5 1,337,715 1,014 0.0008 0.9992 98.00
13.5 1,337,709 8,191 0.0061 0.9939 97.93
14.5 1,258,570 395 0.0003 0.9997 97.33
15.5 1,257,868 4,619 0.0037 0.9963 97.30
16.5 1,239,365 1,935 0.0016 0.9984 96.94
17.5 814,714 3,066 0.0038 0.9962 96.79
18.5 781,142 15,832 0.0203 0.9797 96.43
19.5 697,852 0.0000 1.0000 94.47
20.5 699,057 0.0000 1.0000 94.47
21.5 667,562 1,501 0.0022 0.9978 94.47
22.5 430,800 2,223 0.0052 0.9948 94.26
23.5 307,596 13,361 0.0434 0.9566 93.77
24.5 251,512 2,242 0.0089 0.9911 89.70
25.5 214,810 0.0000 1.0000 88.90
26.5 203,490 271 0.0013 0.9987 88.90
27.5 207,912 1,548 0.0074 0.9926 88.78
28.5 210,751 46 0.0002 0.9998 88.12
29.5 220,189 646 0.0029 0.9971 88.10
30.5 224,027 1,334 0.0060 0.9940 87.84
31.5 207,941 0.0000 1.0000 87.32
32.5 181,812 5,703 0.0314 0.9686 87.32
33.5 172,906 1,012 0.0059 0.9941 84.58
34.5 159,192 1,843 0.0116 0.9884 84.09
35.5 152,479 727 0.0048 0.9952 83.11
36.5 147,023 763 0.0052 0.9948 82.72
37.5 130,034 344 0.0026 0.9974 82.29
38.5 130,867 0.0000 1.0000 82.07
111-410
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
•i
EXPERIENCE BAND 1982-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0271 0.9729 82.07
0.0003 0.9997 79.85
0.0112 0.9888 79.82
0.0000 1.0000 78.93
0.0878 0.9122 78.93
0.0185 0.9815 72.00
0.0272 0.9728 70.67
0.0000 1.0000 68.75
0.0000 1.0000 68.75
0.0062 0.9938 68.75
0.0000 1.0000 68.32
0.0000 1.0000 68.32
0.0000 1.0000 68.32
0.0000 1.0000 68.32
0.0096 0.9904 68.32
0.0042 0.9958 67.66
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
0.0000 1.0000 67.38
67.38
PLACEMENT BAND 1934-2011

AGE AT EXPOSURES AT RETIREMENTS

BEGIN OF BEGINNING OF DURING AGE

INTERVAL AGE INTERVAL INTERVAL

39.5 91,772 2,487

40.5 89,285 28

41.5 89,257 1,002

42.5 88,255

43.5 87,338 7,664

44.5 79,015 1,458

45.5 71,445 1,945

46.5 58,118

47.5 58,490

48.5 52,448 328

49.5 51,637

50.5 50,703

51.5 48,986

52.5 44,375

53.5 38,892 372

54.5 30,324 126

55.5 27,817

56.5 24,731

57.5 20,221

58.5 15,938

59.5 6,454

60.5 2,562

61.5 580

62.5 438

63.5 438

64.5 438

65.5 438

66.5 438

67.5 438
68.5
.
111-411
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1943-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,356,687 0.0000 1.0000 100.00
0.5 3,151,900 0.0000 1.0000 100.00
1.5 3,186,849 0.0000 1.0000 100.00
2.5 2,005,532 0.0000 1.0000 100.00
3.5 1,137,818 906 0.0008 0.9992 100.00
4.5 1,185,259 0.0000 1.0000 99.92
5.5 1,236,579 4,503 0.0036 0.9964 99.92
6.5 1,261,216 0.0000 1.0000 99.56
7.5 1,257,788 5,918 0.0047 0.9953 99.56
8.5 1,236,883 0.0000 1.0000 99.09
9.5 1,211,549 0.0000 1.0000 99.09
10.5 1,212,664 0.0000 1.0000 99.09
11.5 1,229,399 14,190 0.0115 0.9885 99.09
.
12.5
13.5
1,242,208
1,248,812
1,014
8,191
0.0008
0.0066
0.9992
0.9934
97.94
97.86
14.5 1,182,309 0.0000 1.0000 97.22
15.5 1,181,252 1,303 0.0011 0.9989 97.22
16.5 1,152,361 1,935 0.0017 0.9983 97.12
17.5 740,648 3,066 0.0041 0.9959 96.95
18.5 698,464 15,437 0.0221 0.9779 96.55
19.5 656,650 0.0000 1.0000 94.42
20.5 656,650 0.0000 1.0000 94.42
21.5 621,701 1,501 0.0024 0.9976 94.42
22.5 382,814 525 0.0014 0.9986 94.19
23.5 256,743 12,899 0.0502 0.9498 94.06
24.5 192,851 0.0000 1.0000 89.33
25.5 161,958 0.0000 1.0000 89.33
26.5 164,211 0.0000 1.0000 89.33
27.5 165,338 0.0000 1.0000 89.33
28.5 169,950 0.0000 1.0000 89.33
29.5 170,433 491 0.0029 0.9971 89.33
30.5 169,760 0.0000 1.0000 89.08
31.5 154,887 0.0000 1.0000 89.08
32.5 132,500 4,719 0.0356 0.9644 89.08
33.5 130,060 329 0.0025 0.9975 85.90
34.5 124,632 0.0000 1.0000 85.69
35.5 122,153 0.0000 1.0000 85.69
36.5 120,698 0.0000 1.0000 85.69
37.5 108,983 0.0000 1.0000 85.69
38.5 113,387 0.0000 1.0000 85.69
111-412
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1943-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 81,831 2,487 0.0304 0.9696 85.69
40.5 83,235 0.0000 1.0000 83.08
41.5 85,217 409 0.0048 0.9952 83.08
42.5 84,950 0.0000 1.0000 82.68
43.5 84,033 7,263 0.0864 0.9136 82.68
44.5 76,111 1,127 0.0148 0.9852 75.54
45.5 68,873 0.0000 1.0000 74.42
46.5 57,675 0.0000 1.0000 74.42
47.5 57,675 0.0000 1.0000 74.42
48.5 52,076 328 0.0063 0.9937 74.42
49.5 51,265 0.0000 1.0000 73.95
50.5 50,331 0.0000 1.0000 73.95
51.5 48,614 0.0000 1.0000 73.95
52.5 44,002 0.0000 1.0000 73.95
53.5 38,520 0.0000 1.0000 73.95
54.5 30,324 126 0.0042 0.9958 73.95
55.5 27,817 0.0000 1.0000 73.64
56.5 24,731 0.0000 1.0000 73.64
57.5 20,221 0.0000 1.0000 73.64
58.5 15,938 0.0000 1.0000 73.64
59.5 6,454 0.0000 1.0000 73.64
60.5 2,562 0.0000 1.0000 73.64
61.5 580 0.0000 1.0000 73.64
62.5 438 0.0000 1.0000 73.64
63.5 438 0.0000 1.0000 73.64
64.5 438 0.0000 1.0000 73.64
65.5 438 0.0000 1.0000 73.64
66.5 438 0.0000 1.0000 73.64
67.5 438 0.0000 1.0000 73.64
68.5 73.64
S
S
r
L
111-413
L

.

.
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES

100
ORIGINAL CURVE I 1909-2011 PLACEMENTS
1940-2011 EXPERIENCE:
'11 1982-2011 EXPERIENCE:

90 1930-2011 PLACEMENTS 11111 1992-2011 EXPERIENCE
1930-2011 PLACEMENTS
::
IOWA SOR1
60

50 I",.
was N
ol
11*1.

0 20 40 60 80 100 120 AGE IN YEARS
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1909-2011 EXPERIENCE BAND 1940-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 26,266,836 91,056 0.0035 0.9965 100.00
0.5 24,997,513 168,087 0.0067 0.9933 99.65
1.5 24,758,637 198,832 0.0080 0.9920 98.98
2.5 21,529,578 116,955 0.0054 0.9946 98.19
3.5 16,033,720 174,887 0.0109 0.9891 97.65
4.5 15,675,684 180,508 0.0115 0.9885 96.59
5.5 15,110,082 259,955 0.0172 0.9828 95.48
6.5 13,947,493 123,888 0.0089 0.9911 93.83
7.5 13,560,015 106,667 0.0079 0.9921 93.00
8.5 13,272,545 150,288 0.0113 0.9887 92.27
9.5 12,593,914 89,538 0.0071 0.9929 91.23
10.5 12,437,479 105,704 0.0085 0.9915 90.58
11.5 12,335,837 104,929 0.0085 0.9915 89.81
12.5 12,198,649 89,940 0.0074 0.9926 89.04
13.5 12,021,631 63,698 0.0053 0.9947 88.39
14.5 11,571,252 129,484 0.0112 0.9888 87.92
15.5 11,197,494 118,673 0.0106 0.9894 86.93
16.5 11,064,499 169,467 0.0153 0.9847 86.01
17.5 10,248,470 99,443 0.0097 0.9903 84.70
18.5 10,087,900 75,340 0.0075 0.9925 83.87
19.5 9,129,067 53,996 0.0059 0.9941 83.25
20.5 8,073,291 165,455 0.0205 0.9795 82.75
21.5 7,635,688 74,920 0.0098 0.9902 81.06
22.5 6,551,995 189,402 0.0289 0.9711 80.26
23.5 6,135,944 226,476 0.0369 0.9631 77.94
24.5 5,753,766 144,367 0.0251 0.9749 75.07
25.5 5,241,401 107,435 0.0205 0.9795 73.18
26.5 5,037,447 113,595 0.0226 0.9774 71.68
27.5 4,920,903 58,216 0.0118 0.9882 70.07
28.5 4,757,858 116,198 0.0244 0.9756 69.24
29.5 4,561,812 25,582 0.0056 0.9944 67.55
30.5 4,395,715 41,974 0.0095 0.9905 67.17
31.5 4,278,331 52,406 0.0122 0.9878 66.53
32.5 3,817,310 23,519 0.0062 0.9938 65.71
33.5 3,363,184 32,035 0.0095 0.9905 65.31
34.5 2,970,260 60,953 0.0205 0.9795 64.68
35.5 2,896,708 43,346 0.0150 0.9850 63.36
36.5 2,815,429 37,451 0.0133 0.9867 62.41
37.5 2,565,303 56,109 0.0219 0.9781 61.58
38.5 2,502,686 53,934 0.0216 0.9784 60.23
111-415
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1909-2011 EXPERIENCE BAND 1940-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,407,530 96,334 0.0400 0.9600 58.93
40.5 2,276,937 24,692 0.0108 0.9892 56.58
41.5 2,156,712 21,451 0.0099 0.9901 55.96
42.5 2,123,373 44,721 0.0211 0.9789 55.41
43.5 1,970,137 23,642 0.0120 0.9880 54.24
44.5 1,846,461 72,657 0.0393 0.9607 53.59
45.5 1,598,568 34,511 0.0216 0.9784 51.48
46.5 1,288,494 14,537 0.0113 0.9887 50.37
47.5 1,209,925 2,006 0.0017 0.9983 49.80
48.5 1,168,037 61,878 0.0530 0.9470 49.72
49.5 1,066,287 11,580 0.0109 0.9891 47.08
50.5 994,650 4,717 0.0047 0.9953 46.57
51.5 948,802 54,131 0.0571 0.9429 46.35
.
52.5
53.5
877,412
826,455
22,369
414
0.0255
0.0005
0.9745
0.9995
43.71
42.59
54.5 734,240 11,871 0.0162 0.9838 42.57
55.5 591,721 22,276 0.0376 0.9624 41.88
56.5 523,157 5,010 0.0096 0.9904 40.31
57.5 400,284 14,135 0.0353 0.9647 39.92
58.5 316,173 40,056 0.1267 0.8733 38.51
59.5 218,962 13,811 0.0631 0.9369 33.63
60.5 164,948 1,689 0.0102 0.9898 31.51
61.5 135,462 1,177 0.0087 0.9913 31.19
62.5 113,836 0.0000 1.0000 30.92
63.5 90,011 6,205 0.0689 0.9311 30.92
64.5 59,332 0.0000 1.0000 28.79
65.5 57,780 0.0000 1.0000 28.79
66.5 44,014 0.0000 1.0000 28.79
67.5 40,967 0.0000 1.0000 28.79
68.5 39,130 0.0000 1.0000 28.79
69.5 39,130 0.0000 1.0000 28.79
70.5 39,130 0.0000 1.0000 28.79
71.5 39,130 0.0000 1.0000 28.79
72.5 39,130 0.0000 1.0000 28.79
73.5 39,130 0.0000 1.0000 28.79
74.5 34,880 0.0000 1.0000 28.79
75.5 26,072 0.0000 1.0000 28.79
76.5 26,072 0.0000 1.0000 28.79
77.5 26,072 0.0000 1.0000 28.79
78.5 26,072 0.0000 1.0000 28.79
111-416
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1909-2011 EXPERIENCE BAND 1940-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 26,072 0.0000 1.0000 28.79
80.5 26,072 0.0000 1.0000 28.79
81.5 28.79
•i
.
.
111-417
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1930-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 19,706,196 22,483 0.0011 0.9989 100.00
0.5 18,684,374 32,775 0.0018 0.9982 99.89
1.5 18,763,775 80,268 0.0043 0.9957 99.71
2.5 16,124,192 33,136 0.0021 0.9979 99.28
3.5 11,238,792 35,569 0.0032 0.9968 99.08
4.5 11,444,582 119,753 0.0105 0.9895 98.77
5.5 10,979,783 217,793 0.0198 0.9802 97.73
6.5 9,897,452 46,257 0.0047 0.9953 95.79
7.5 9,872,328 68,846 0.0070 0.9930 95.35
8.5 9,621,936 110,499 0.0115 0.9885 94.68
9.5 8,989,851 51,324 0.0057 0.9943 93.59
10.5 8,901,735 49,598 0.0056 0.9944 93.06
11.5 8,924,037 61,462 0.0069 0.9931 92.54
.
12.5
13.5
8,856,659
8,812,654
46,452
34,009
0.0052
0.0039
0.9948
0.9961
91.90
91.42
14.5 8,501,392 84,819 0.0100 0.9900 91.07
15.5 8,383,008 73,208 0.0087 0.9913 90.16
16.5 8,570,246 134,271 0.0157 0.9843 89.37
17.5 7,928,647 85,211 0.0107 0.9893 87.97
18.5 7,864,096 59,175 0.0075 0.9925 87.03
19.5 6,969,129 39,142 0.0056 0.9944 86.37
20.5 6,004,180 16,758 0.0028 0.9972 85.89
21.5 5,768,858 44,518 0.0077 0.9923 85.65
22.5 4,731,591 64,621 0.0137 0.9863 84.99
23.5 4,471,468 63,069 0.0141 0.9859 83.83
24.5 4,387,444 58,278 0.0133 0.9867 82.64
25.5 4,153,284 47,494 0.0114 0.9886 81.55
26.5 4,075,582 74,979 0.0184 0.9816 80.61
27.5 4,114,264 46,076 0.0112 0.9888 79.13
28.5 4,074,533 105,858 0.0260 0.9740 78.24
29.5 4,037,125 17,224 0.0043 0.9957 76.21
30.5 3,947,933 19,246 0.0049 0.9951 75.89
31.5 3,910,140 39,791 0.0102 0.9898 75.52
32.5 3,519,644 8,271 0.0023 0.9977 74.75
33.5 3,110,529 29,505 0.0095 0.9905 74.57
34.5 2,748,349 60,890 0.0222 0.9778 73.87
35.5 2,686,779 21,563 0.0080 0.9920 72.23
36.5 2,647,630 15,901 0.0060 0.9940 71.65
37.5 2,422,334 55,925 0.0231 0.9769 71.22
38.5 2,364,602 30,106 0.0127 0.9873 69.57
111-418
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1930-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,293,275 96,334 0.0420 0.9580 68.69
40.5 2,162,681 16,692 0.0077 0.9923 65.80
41.5 2,050,455 21,451 0.0105 0.9895 65.30
42.5 2,024,081 44,721 0.0221 0.9779 64.61
43.5 1,870,845 21,777 0.0116 0.9884 63.18
44.5 1,753,284 72,657 0.0414 0.9586 62.45
45.5 1,520,102 21,419 0.0141 0.9859 59.86
46.5 1,223,121 8,395 0.0069 0.9931 59.02
47.5 1,150,694 636 0.0006 0.9994 58.61
48.5 1,110,176 59,037 0.0532 0.9468 58.58
49.5 1,011,266 7,371 0.0073 0.9927 55.47
50.5 953,503 4,717 0.0049 0.9951 55.06
51.5 941,836 54,131 0.0575 0.9425 54.79
52.5 870,446 22,369 0.0257 0.9743 51.64
53.5 819,489 414 0.0005 0.9995 50.31
54.5 727,274 4,905 0.0067 0.9933 50.29
55.5 591,721 22,276 0.0376 0.9624 49.95
56.5 523,157 5,010 0.0096 0.9904 48.07
57.5 400,284 14,135 0.0353 0.9647 47.61
58.5 316,173 40,056 0.1267 0.8733 45.93
59.5 218,962 13,811 0.0631 0.9369 40.11
60.5 164,948 1,689 0.0102 0.9898 37.58
61.5 135,462 1,177 0.0087 0.9913 37.19
62.5 113,836 0.0000 1.0000 36.87
63.5 90,011 6,205 0.0689 0.9311 36.87
64.5 59,332 0.0000 1.0000 34.33
65.5 57,780 0.0000 1.0000 34.33
66.5 44,014 0.0000 1.0000 34.33
67.5 40,967 0.0000 1.0000 34.33
68.5 39,130 0.0000 1.0000 34.33
69.5 39,130 0.0000 1.0000 34.33
70.5 39,130 0.0000 1.0000 34.33
71.5 39,130 0.0000 1.0000 34.33
72.5 39,130 0.0000 1.0000 34.33
73.5 39,130 0.0000 1.0000 34.33
74.5 34,880 0.0000 1.0000 34.33
75.5 26,072 0.0000 1.0000 34.33
76.5 26,072 0.0000 1.0000 34.33
77.5 26,072 0.0000 1.0000 34.33
78.5 26,072 0.0000 1.0000 34.33
111-419
S PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1930-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 26,072 0.0000 1.0000 34.33
80.5 26,072 0.0000 1.0000 34.33
81.5 34.33
S
S
111-420
PACIFICORP
CALIFORNIA PROPERTY
L
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1930-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 15,824,511 22,483 0.0014 0.9986 100.00
0.5 15,677,201 26,048 0.0017 0.9983 99.86
1.5 15,983,466 76,361 0.0048 0.9952 99.69
2.5 13,978,669 28,551 0.0020 0.9980 99.22
3.5 8,810,985 27,959 0.0032 0.9968 99.01
4.5 8,848,803 119,753 0.0135 0.9865 98.70
5.5 8,766,075 216,254 0.0247 0.9753 97.36
6.5 7,760,767 10,808 0.0014 0.9986 94.96
7.5 7,521,622 52,717 0.0070 0.9930 94.83
8.5 7,392,865 90,113 0.0122 0.9878 94.16
9.5 6,791,750 39,207 0.0058 0.9942 93.02
10.5 6,819,554 32,140 0.0047 0.9953 92.48
11.5 6,887,297 46,885 0.0068 0.9932 92.04
12.5 7,228,643 18,982 0.0026 0.9974 91.42
13.5 7,557,136 23,373 0.0031 0.9969 91.18
14.5 7,522,935 82,602 0.0110 0.9890 90.90
15.5 7,172,962 72,980 0.0102 0.9898 89.90
16.5 7,072,462 72,284 0.0102 0.9898 88.98
17.5 6,543,716 79,541 0.0122 0.9878 88.07
18.5 6,410,001 29,305 0.0046 0.9954 87.00
19.5 5,531,258 32,797 0.0059 0.9941 86.60
20.5 4,564,901 13,506 0.0030 0.9970 86.09
21.5 4,359,332 28,818 0.0066 0.9934 85.84
22.5 3,371,711 44,038 0.0131 0.9869 85.27
23.5 3,234,283 46,519 0.0144 0.9856 84.16
24.5 3,156,227 52,951 0.0168 0.9832 82.94
25.5 2,985,497 34,307 0.0115 0.9885 81.55
26.5 3,161,661 70,626 0.0223 0.9777 80.62
27.5 3,234,818 18,548 0.0057 0.9943 78.82
28.5 3,157,325 88,132 0.0279 0.9721 78.36
29.5 3,070,097 8,218 0.0027 0.9973 76.18
30.5 2,977,954 6,870 0.0023 0.9977 75.97
31.5 2,974,142 30,980 0.0104 0.9896 75.80
32.5 2,556,433 5,084 0.0020 0.9980 75.01
33.5 2,150,512 3,881 0.0018 0.9982 74.86
34.5 1,918,610 27,898 0.0145 0.9855 74.72
35.5 2,032,709 14,656 0.0072 0.9928 73.64
36.5 2,038,972 10,647 0.0052 0.9948 73.11
37.5 1,937,110 38,920 0.0201 0.9799 72.72
38.5 1,983,009 29,037 0.0146 0.9854 71.26
.
•i
11 1-421
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1930-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,050,173 95,713 0.0467 0.9533 70.22
40.5 1,970,628 14,054 0.0071 0.9929 66.94
41.5 1,904,262 19,516 0.0102 0.9898 66.46
42.5 1,927,458 44,425 0.0230 0.9770 65.78
43.5 1,801,490 21,308 0.0118 0.9882 64.27
44.5 1,707,977 71,695 0.0420 0.9580 63.51
45.5 1,466,990 21,419 0.0146 0.9854 60.84
46.5 1,189,979 8,395 0.0071 0.9929 59.95
47.5 1,120,599 522 0.0005 0.9995 59.53
48.5 1,084,250 59,037 0.0545 0.9455 59.50
49.5 985,340 7,371 0.0075 0.9925 56.26
50.5 917,912 4,717 0.0051 0.9949 55.84
51.5 872,065 54,131 0.0621 0.9379 55.55
S 52.5
53.5
807,640
759,604
19,448
414
0.0241
0.0005
0.9759
0.9995
52.11
50.85
54.5 671,638 3,579 0.0053 0.9947 50.82
55.5 550,969 22,276 0.0404 0.9596 50.55
56.5 482,404 5,010 0.0104 0.9896 48.51
57.5 359,531 4,471 0.0124 0.9876 48.00
58.5 285,085 35,040 0.1229 0.8771 47.41
59.5 192,890 13,811 0.0716 0.9284 41.58
60.5 138,876 1,689 0.0122 0.9878 38.60
61.5 135,462 1,177 0.0087 0.9913 38.13
62.5 113,836 0.0000 1.0000 37.80
63.5 90,011 6,205 0.0689 0.9311 37.80
64.5 59,332 0.0000 1.0000 35.20
65.5 57,780 0.0000 1.0000 35.20
66.5 44,014 0.0000 1.0000 35.20
67.5 40,967 0.0000 1.0000 35.20
68.5 39,130 0.0000 1.0000 35.20
69.5 39,130 0.0000 1.0000 35.20
70.5 39,130 0.0000 1.0000 35.20
71.5 39,130 0.0000 1.0000 35.20
72.5 39,130 0.0000 1.0000 35.20
73.5 39,130 0.0000 1.0000 35.20
74.5 34,880 0.0000 1.0000 35.20
75.5 26,072 0.0000 1.0000 35.20
76.5 26,072 0.0000 1.0000 35.20
77.5 26,072 0.0000 1.0000 35.20
78.5 26,072 0.0000 1.0000 35.20
111-422
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1930-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 26,072 0.0000 1.0000 35.20
80.5 26,072 0.0000 1.0000 35.20
81.5 35.20
•i
•i
•i
111-423
. .
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
[L CURVE I

90 _____________ _____________

so
iIOWA 20 R5
70_
60
50
40
30
20
ic
C

0 10 20 38 40 50 60
AGE IN YEARS
Is) z > > a:
(0
z w
0 a: w a.
PACIFICORP
CALIFORNIA PROPERTY

.
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1982-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
100.00
PLACEMENT BAND 1988-1993
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL

0.0 217,010

0.5 217,010

1.5 217,010

2.5 217,010

3.5 217,010

4.5 217,010

5.5 217,010

6.5 217,010

7.5 217,010

8.5 217,010

9.5 217,010

10.5 217,010

11.5 217,010

12.5 217,010

13.5 217,010

14.5 217,010

15.5 217,010

16.5 217,010

17.5 217,010

18.5 197,414

19.5 26,533

20.5 26,533

21.5 26,533

22.5 26,533
23.5
•i
111-425
S . .
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL AND SMOOTH SURVIVOR CURVES
N) z 0)
>
I- z Lu 0 a: Lu ci
AGE IN YEARS
PCT SURV
BEGIN OF
INTERVAL
100.00
99.81
99.17
98.67
98.11
97.68
97.20
96.59
95.47
94.43
93.67
92.89
92.29
91.76
91.26
90.67
90.11
89.56
89.09
88.56
.
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1938-2011 EXPERIENCE BAND 1967-2011
•i
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE RETMT SURV
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO
0.0 59,213,112 113,897 0.0019 0.9981
0.5 54,845,774 348,412 0.0064 0.9936
1.5 52,575,295 269,500 0.0051 0.9949
2.5 51,102,759 286,781 0.0056 0.9944
3.5 49,603,888 219,636 0.0044 0.9956
4.5 47,873,087 235,080 0.0049 0.9951
5.5 45,751,511 284,378 0.0062 0.9938
6.5 43,920,838 511,775 0.0117 0.9883
7.5 41,926,290 456,202 0.0109 0.9891
8.5 40,098,395 324,434 0.0081 0.9919

9.5 38,776,594 318,857 0.0082 0.9918

10.5 37,071,463 240,422 0.0065 0.9935

11.5 35,137,565 203,994 0.0058 0.9942

12.5 33, 446, 177 181,196 0.0054 0.9946

13.5 31, 633, 973 202,598 0.0064 0.9936

14.5 30,315,282 187,482 0.0062 0.9938

15.5 28, 172, 666 173,124 0.0061 0.9939

16.5 26, 430, 215 139,313 0.0053 0.9947

17.5 25,162,913 149,713 0.0059 0.9941

18.5 23,463,596 179, 941 0.0077 0.9923
19.5 21,337,847 136,199 0.0064 0.9936 87.88
20.5 19,531,706 149,684 0.0077 0.9923 87.32
21.5 18,654,683 120,698 0.0065 0.9935 86.65
22.5 17,678,208 118,746 0.0067 0.9933 86.09
23.5 16,721,030 124,181 0.0074 0.9926 85.51
24.5 15,525,703 102,086 0.0066 0.9934 84.88
25.5 14,474,509 103,513 0.0072 0.9928 84.32
26.5 13,799,831 99,039 0.0072 0.9928 83.71
27.5 12,989,237 101,364 0.0078 0.9922 83.11
28.5 12,448,747 104,817 0.0084 0.9916 82.46
29.5 11,248,237 100,990 0.0090 0.9910 81.77
30.5 10,115,614 98,495 0.0097 0.9903 81.04
31.5 8,925,032 113,291 0.0127 0.9873 80.25
32.5 8,046,458 94,672 0.0118 0.9882 79.23
33.5 7,369,550 84,407 0.0115 0.9885 78.30
34.5 6,767,903 89,662 0.0132 0.9868 77.40
35.5 6,186,812 90,493 0.0146 0.9854 76.37
36.5 5,731,716 87,760 0.0153 0.9847 75.26
37.5 5,257,092 74,497 0.0142 0.9858 74.10
38.5 4,828,838 74,983 0.0155 0.9845 73.05
.
111-427
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1938-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 4,522,628 74,535 0.0165 0.9835 71.92
40.5 4,187,448 64,509 0.0154 0.9846 70.73
41.5 3,894,255 74,087 0.0190 0.9810 69.65
42.5 3,595,062 63,816 0.0178 0.9822 68.32
43.5 3,308,770 49,919 0.0151 0.9849 67.11
44.5 2,934,746 49,699 0.0169 0.9831 66.10
45.5 2,668,613 47,823 0.0179 0.9821 64.98
46.5 2,344,138 51,178 0.0218 0.9782 63.81
47.5 2,120,865 41,262 0.0195 0.9805 62.42
48.5 1,882,627 36,345 0.0193 0.9807 61.20
49.5 1,681,169 27,153 0.0162 0.9838 60.02
50.5 1,516,371 35,029 0.0231 0.9769 59.05
51.5 1,315,613 25,404 0.0193 0.9807 57.69
. 52.5
53.5
1,163,550
945,539
34,540
37,604
0.0297
0.0398
0.9703
0.9602
56.57
54.90
54.5 807,969 20,991 0.0260 0.9740 52.71
55.5 652,764 40,470 0.0620 0.9380 51.34
56.5 507,042 31,018 0.0612 0.9388 48.16
57.5 408,134 17,479 0.0428 0.9572 45.21
58.5 312,158 23,281 0.0746 0.9254 43.28
59.5 248,244 18,631 0.0751 0.9249 40.05
60.5 188,968 9,131 0.0483 0.9517 37.04
61.5 142,497 6,343 0.0445 0.9555 35.25
62.5 76,029 2,944 0.0387 0.9613 33.68
63.5 49,207 60 0.0012 0.9988 32.38
64.5 34,141 45 0.0013 0.9987 32.34
65.5 32.30
.
HEW:
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
100
JORIGINAL CURVE .gPLACEMENTS
1982-2011 EXPERIENCE:
90 -[ 1937-2011 PLACEMENTS
70
P-t
roo
IOWA 654 1
1:
0 20 40 60 80 100 120 14
AGE IN YEARS
0 0 0
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1937-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 33,491,664 25,581 0.0008 0.9992 100.00
0.5 33,383,329 270,555 0.0081 0.9919 99.92
1.5 33,355,615 175,716 0.0053 0.9947 99.11
2.5 33,057,432 229,447 0.0069 0.9931 98.59
3.5 32,695,352 182,751 0.0056 0.9944 97.91
4.5 32,437,950 220,565 0.0068 0.9932 97.36
5.5 32,122,025 202,871 0.0063 0.9937 96.70
6.5 31,716,780 249,209 0.0079 0.9921 96.09
7.5 31,104,893 347,727 0.0112 0.9888 95.33
8.5 30,445,808 180,264 0.0059 0.9941 94.27
9.5 29,979,154 199,914 0.0067 0.9933 93.71
10.5 29,464,357 274,070 0.0093 0.9907 93.08
11.5 28,987,606 194,412 0.0067 0.9933 92.22
. 12.5
13.5
28,774,716
28,225,457
156,056
163,436
0.0054
0.0058
0.9946
0.9942
91.60
91.10
14.5 27,157,384 137,877 0.0051 0.9949 90.58
15.5 26,241,070 121,874 0.0046 0.9954 90.12
16.5 25,433,635 138,099 0.0054 0.9946 89.70
17.5 24,323,118 119,086 0.0049 0.9951 89.21
18.5 22,684,802 150,515 0.0066 0.9934 88.77
19.5 21,101,752 123,133 0.0058 0.9942 88.18
20.5 19,881,080 109,253 0.0055 0.9945 87.67
21.5 19,007,906 92,633 0.0049 0.9951 87.19
22.5 17,971,859 73,505 0.0041 0.9959 86.76
23.5 17,213,566 90,675 0.0053 0.9947 86.41
24.5 16,244,040 80,600 0.0050 0.9950 85.95
25.5 15,317,349 66,618 0.0043 0.9957 85.53
26.5 14,379,694 51,792 0.0036 0.9964 85.15
27.5 13,422,047 55,266 0.0041 0.9959 84.85
28.5 12,554,912 45,766 0.0036 0.9964 84.50
29.5 11,131,189 53,851 0.0048 0.9952 84.19
30.5 9,497,935 52,060 0.0055 0.9945 83.78
31.5 8,265,926 62,968 0.0076 0.9924 83.32
32.5 7,422,943 46,673 0.0063 0.9937 82.69
33.5 6,745,260 29,097 0.0043 0.9957 82.17
34.5 6,146,456 36,340 0.0059 0.9941 81.81
35.5 5,436,753 34,057 0.0063 0.9937 81.33
36.5 4,996,059 27,797 0.0056 0.9944 80.82
37.5 4,537,436 27,947 0.0062 0.9938 80.37
38.5 4,205,931 21,559 0.0051 0.9949 79.88
111-430
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1937-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 4,044,794 22,033 0.0054 0.9946 79.47
40.5 3,801,194 41,332 0.0109 0.9891 79.03
41.5 3,572,108 23,337 0.0065 0.9935 78.17
42.5 3,291,413 17,443 0.0053 0.9947 77.66
43.5 3,049,676 11,627 0.0038 0.9962 77.25
44.5 2,689,153 7,397 0.0028 0.9972 76.96
45.5 2,475,992 5,776 0.0023 0.9977 76.75
46.5 2,211,028 7,707 0.0035 0.9965 76.57
47.5 2,063,760 5,917 0.0029 0.9971 76.30
48.5 1,920,820 9,596 0.0050 0.9950 76.08
49.5 1,785,938 2,901 0.0016 0.9984 75.70
50.5 1,675,967 6,636 0.0040 0.9960 75.58
51.5 1,520,252 4,087 0.0027 0.9973 75.28
52.5 1,436,915 4,021 0.0028 0.9972 75.08
53.5 1,283,370 11,816 0.0092 0.9908 74.87
54.5 1,196,982 5,529 0.0046 0.9954 74.18
55.5 1,078,418 3,066 0.0028 0.9972 73.83
56.5 986,359 7,023 0.0071 0.9929 73.63
57.5 882,290 6,400 0.0073 0.9927 73.10
58.5 662,635 4,425 0.0067 0.9933 72.57
59.5 600,441 4,565 0.0076 0.9924 72.09
60.5 512,552 2,658 0.0052 0.9948 71.54
61.5 426,116 417 0.0010 0.9990 71.17
62.5 311,196 1,362 0.0044 0.9956 71.10
63.5 230,561 344 0.0015 0.9985 70.79
64.5 177,599 1,398 0.0079 0.9921 70.68
65.5 70.12
I
111-431
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1937-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 23,753,524 25,581 0.0011 0.9989 100.00
0.5 25,087,955 166,543 0.0066 0.9934 99.89
1.5 26,089,341 92,624 0.0036 0.9964 99.23
2.5 26,545,133 149,181 0.0056 0.9944 98.88
3.5 26,805,837 109,416 0.0041 0.9959 98.32
4.5 27,091,664 143,704 0.0053 0.9947 97.92
5.5 27,472,263 145,919 0.0053 0.9947 97.40
6.5 27,394,564 191,450 0.0070 0.9930 96.88
7.5 27,201,831 286,501 0.0105 0.9895 96.21
8.5 26,728,550 126,540 0.0047 0.9953 95.19
9.5 26,335,709 139,881 0.0053 0.9947 94.74
10.5 25,944,510 233,568 0.0090 0.9910 94.24
11.5 25,591,118 143,747 0.0056 0.9944 93.39
. 12.5
13.5
25,576,762
25,025,000
116,109
118,881
0.0045
0.0048
0.9955
0.9952
92.87
92.44
14.5 24,283,868 85,398 0.0035 0.9965 92.01
15.5 23,516,552 78,520 0.0033 0.9967 91.68
16.5 22,928,094 89,095 0.0039 0.9961 91.38
17.5 21,858,563 84,371 0.0039 0.9961 91.02
18.5 20,289,733 110,178 0.0054 0.9946 90.67
19.5 18,815,863 89,574 0.0048 0.9952 90.18
20.5 17,556,599 59,517 0.0034 0.9966 89.75
21.5 16,919,411 56,663 0.0033 0.9967 89.44
22.5 16,026,892 46,666 0.0029 0.9971 89.14
23.5 15,477,171 53,634 0.0035 0.9965 88.88
24.5 14,655,443 52,330 0.0036 0.9964 88.58
25.5 13,924,936 43,099 0.0031 0.9969 88.26
26.5 13,130,201 36,359 0.0028 0.9972 87.99
27.5 12,323,539 43,975 0.0036 0.9964 87.74
28.5 11,724,543 35,253 0.0030 0.9970 87.43
29.5 10,307,502 39,935 0.0039 0.9961 87.17
30.5 8,796,596 38,746 0.0044 0.9956 86.83
31.5 7,681,966 49,524 0.0064 0.9936 86.45
32.5 6,990,302 32,697 0.0047 0.9953 85.89
33.5 6,422,463 24,893 0.0039 0.9961 85.49
34.5 5,890,907 33,419 0.0057 0.9943 85.16
35.5 5,377,563 29,866 0.0056 0.9944 84.67
36.5 4,941,061 22,219 0.0045 0.9955 84.20
37.5 4,488,014 24,311 0.0054 0.9946 83.82
38.5 4,160,146 19,173 0.0046 0.9954 83.37
111-432
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1937-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 4,001,395 17,629 0.0044 0.9956 82.99
40.5 3,762,199 41,332 0.0110 0.9890 82.62
41.5 3,533,112 18,757 0.0053 0.9947 81.71
42.5 3,256,998 14,828 0.0046 0.9954 81.28
43.5 3,017,876 10,167 0.0034 0.9966 80.91
44.5 2,689,153 7,397 0.0028 0.9972 80.64
45.5 2,475,992 5,776 0.0023 0.9977 80.41
46.5 2,211,028 7,707 0.0035 0.9965 80.23
47.5 2,063,760 5,917 0.0029 0.9971 79.95
48.5 1,920,820 9,596 0.0050 0.9950 79.72
49.5 1,785,938 2,901 0.0016 0.9984 79.32
50.5 1,675,967 6,636 0.0040 0.9960 79.19
51.5 1,520,252 4,087 0.0027 0.9973 78.88
52.5 1,436,915 4,021 0.0028 0.9972 78.67
53.5 1,283,370 11,816 0.0092 0.9908 78.45
54.5 1,196,982 5,529 0.0046 0.9954 77.72
55.5 1,078,418 3,066 0.0028 0.9972 77.36
56.5 986,359 7,023 0.0071 0.9929 77.14
57.5 882,290 6,400 0.0073 0.9927 76.59
58.5 662,635 4,425 0.0067 0.9933 76.04
59.5 600,441 4,565 0.0076 0.9924 75.53
60.5 512,552 2,658 0.0052 0.9948 74.96
61.5 426,116 417 0.0010 0.9990 74.57
62.5 311,196 1,362 0.0044 0.9956 74.50
63.5 230,561 344 0.0015 0.9985 74.17
64.5 177,599 1,398 0.0079 0.9921 74.06
65.5 73.48
.
.
,:A
111-433
CA)
[1
. .
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1952-2011 EXPERIENCE BAND 1968-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 16,170,335 12,689 0.0008 0.9992 100.00
0.5 15,902,571 36,705 0.0023 0.9977 99.92
1.5 15,636,093 21,460 0.0014 0.9986 99.69
2.5 15,377,902 10,611 0.0007 0.9993 99.55
3.5 15,161,556 91,499 0.0060 0.9940 99.49
4.5 14,810,289 18,046 0.0012 0.9988 98.88
5.5 14,659,543 27,403 0.0019 0.9981 98.76
6.5 14,520,264 57,098 0.0039 0.9961 98.58
7.5 14,160,993 15,191 0.0011 0.9989 98.19
8.5 13,944,966 17,082 0.0012 0.9988 98.09
9.5 13,585,631 22,096 0.0016 0.9984 97.97
10.5 13,320,500 11,068 0.0008 0.9992 97.81
11.5 13,199,806 10,760 0.0008 0.9992 97.73
12.5 13,151,757 12,599 0.0010 0.9990 97.65
13.5 12,887,187 16,167 0.0013 0.9987 97.55
14.5 11,795,012 11,352 0.0010 0.9990 97.43
15.5 11,453,427 7,190 0.0006 0.9994 97.34
16.5 10,932,294 9,691 0.0009 0.9991 97.28
17.5 10,007,416 6,360 0.0006 0.9994 97.19
18.5 9,315,923 20,227 0.0022 0.9978 97.13
19.5 8,326,048 6,205 0.0007 0.9993 96.92
20.5 7,229,769 20,523 0.0028 0.9972 96.84
21.5 6,057,082 2,972 0.0005 0.9995 96.57
22.5 3,293,732 7,778 0.0024 0.9976 96.52
23.5 2,713,590 3,349 0.0012 0.9988 96.29
24.5 2,118,878 790 0.0004 0.9996 96.18
25.5 1,865,904 1,231 0.0007 0.9993 96.14
26.5 1,582,188 987 0.0006 0.9994 96.08
27.5 1,390,942 1,009 0.0007 0.9993 96.02
28.5 1,316,152 1,271 0.0010 0.9990 95.95
29.5 1,007,877 1,718 0.0017 0.9983 95.85
30.5 880,532 254 0.0003 0.9997 95.69
31.5 740,424 754 0.0010 0.9990 95.66
32.5 622,653 2,721 0.0044 0.9956 95.57
33.5 535,263 1,655 0.0031 0.9969 95.15
34.5 488,435 7,003 0.0143 0.9857 94.85
35.5 404,395 4,054 0.0100 0.9900 93.49
36.5 334,810 2,070 0.0062 0.9938 92.56
37.5 287,178 9,559 0.0333 0.9667 91.98
38.5 172,514 909 0.0053 0.9947 88.92
•i
111-435
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1952-2011 EXPERIENCE BAND 1968-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 140,885 1,808 0.0128 0.9872 88.45
40.5 44,383 307 0.0069 0.9931 87.32
41.5 38,798 1,105 0.0285 0.9715 86.71
42.5 27,481 129 0.0047 0.9953 84.25
43.5 13,898 334 0.0240 0.9760 83.85
44.5 392 0.0000 1.0000 81.84
45.5 392 0.0000 1.0000 81.84
46.5 392 94 0.2407 0.7593 81.84
47.5 298 153 0.5126 0.4874 62.14
48.5 145 47 0.3213 0.6787 30.29
49.5 98 0.0000 1.0000 20.56
50.5 98 47 0.4752 0.5248 20.56
51.5 52 52 1.0000 10.79
52 . 5
.
111-436
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
1992-2011 EXPERIENCE:
90________ ____LCURVj
1052-2011 PLACEMENTS
OftMA
::
OWA 50-R3 --
60
50
40
(A) -4
0 z 5 > a:
z Ui
Ui
0
20 40 60 80 100
AGE IN YEARS
9
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1952-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 18,044,186 1,017 0.0001 0.9999 100.00
0.5 17,858,362 85,260 0.0048 0.9952 99.99
1.5 17,569,126 13,880 0.0008 0.9992 99.52
2.5 17,313,259 22,009 0.0013 0.9987 99.44
3.5 17,036,317 138,510 0.0081 0.9919 99.31
4.5 16,534,652 16,634 0.0010 0.9990 98.50
5.5 16,305,526 30,024 0.0018 0.9982 98.41
6.5 15,854,656 48,137 0.0030 0.9970 98.22
7.5 15,371,368 34,276 0.0022 0.9978 97.93
8.5 15,101,485 40,091 0.0027 0.9973 97.71
9.5 14,679,014 36,395 0.0025 0.9975 97.45
10.5 14,351,466 13,287 0.0009 0.9991 97.21
11.5 14,153,176 28,549 0.0020 0.9980 97.12
. 12.5
13.5
14,001,700
13,513,688
23,236
15,577
0.0017
0.0012
0.9983
0.9988
96.92
96.76
14.5 12,020,497 40,330 0.0034 0.9966 96.65
15.5 11,514,855 20,243 0.0018 0.9982 96.32
16.5 10,788,405 95,561 0.0089 0.9911 96.15
17.5 10,110,789 27,101 0.0027 0.9973 95.30
18.5 9,613,066 92,315 0.0096 0.9904 95.05
19.5 8,541,225 8,948 0.0010 0.9990 94.13
20.5 7,786,772 71,292 0.0092 0.9908 94.04
21.5 7,097,652 23,362 0.0033 0.9967 93.18
22.5 4,265,631 23,691 0.0056 0.9944 92.87
23.5 4,028,466 4,122 0.0010 0.9990 92.35
24.5 3,590,463 2,120 0.0006 0.9994 92.26
25.5 3,369,511 3,155 0.0009 0.9991 92.20
26.5 2,941,273 2,785 0.0009 0.9991 92.12
27.5 2,642,259 3,276 0.0012 0.9988 92.03
28.5 2,482,322 1,002 0.0004 0.9996 91.92
29.5 2,033,359 13,739 0.0068 0.9932 91.88
30.5 1,768,544 12,034 0.0068 0.9932 91.26
31.5 1,453,616 2,514 0.0017 0.9983 90.64
32.5 1,195,752 6,887 0.0058 0.9942 90.48
33.5 922,809 4,806 0.0052 0.9948 89.96
34.5 803,595 13,590 0.0169 0.9831 89.49
35.5 677,192 318 0.0005 0.9995 87.98
36.5 583,179 1,366 0.0023 0.9977 87.94
37.5 517,748 2,155 0.0042 0.9958 87.73
38.5 384,038 7,712 0.0201 0.9799 87.37
11 15 II
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1952-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 320,639 21,530 0.0671 0.9329 85.61
40.5 149,167 9,704 0.0651 0.9349 79.86
41.5 122,638 8,725 0.0711 0.9289 74.67
42.5 97,461 7,862 0.0807 0.9193 69.35
43.5 30,580 2,748 0.0899 0.9101 63.76
44.5 6,016 62 0.0103 0.9897 58.03
45.5 5,290 199 0.0377 0.9623 57.43
46.5 5,091 75 0.0147 0.9853 55.27
47.5 233 233 1.0000 54.46
48.5
.
•i
111-439
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1952-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 8,886,260 902 0.0001 0.9999 100.00
0.5 9,436,784 36,778 0.0039 0.9961 99.99
1.5 9,908,074 7,598 0.0008 0.9992 99.60
2.5 12,475,999 4,980 0.0004 0.9996 99.52
3.5 12,428,694 128,335 0.0103 0.9897 99.48
4.5 12,382,488 6,668 0.0005 0.9995 98.46
5.5 12,381,268 22,199 0.0018 0.9982 98.40
6.5 12,366,520 26,135 0.0021 0.9979 98.23
7.5 12,229,665 18,423 0.0015 0.9985 98.02
8.5 12,133,852 23,133 0.0019 0.9981 97.87
9.5 12,186,745 18,584 0.0015 0.9985 97.69
10.5 12,131,369 6,525 0.0005 0.9995 97.54
11.5 12,276,955 10,425 0.0008 0.9992 97.48
. 12.5
13.5
12,406,556
12,201,415
12,399
8,023
0.0010
0.0007
0.9990
0.9993
97.40
97.30
14.5 10,836,767 5,650 0.0005 0.9995 97.24
15.5 10,482,389 4,647 0.0004 0.9996 97.19
16.5 9,946,849 11,841 0.0012 0.9988 97.15
17.5 9,425,727 2,554 0.0003 0.9997 97.03
18.5 9,131,461 78,528 0.0086 0.9914 97.00
19.5 8,139,250 8,233 0.0010 0.9990 96.17
20.5 7,556,365 46,534 0.0062 0.9938 96.07
21.5 6,911,344 20,350 0.0029 0.9971 95.48
22.5 4,099,529 23,667 0.0058 0.9942 95.20
23.5 3,931,235 4,122 0.0010 0.9990 94.65
24.5 3,548,186 2,120 0.0006 0.9994 94.55
25.5 3,331,180 3,155 0.0009 0.9991 94.49
26.5 2,924,840 2,785 0.0010 0.9990 94.41
27.5 2,630,710 3,276 0.0012 0.9988 94.32
28.5 2,479,153 1,002 0.0004 0.9996 94.20
29.5 2,030,190 13,739 0.0068 0.9932 94.16
30.5 1,768,002 12,034 0.0068 0.9932 93.52
31.5 1,453,075 2,514 0.0017 0.9983 92.89
32.5 1,195,210 6,887 0.0058 0.9942 92.73
33.5 922,268 4,806 0.0052 0.9948 92.19
34.5 803,054 13,590 0.0169 0.9831 91.71
35.5 677,180 318 0.0005 0.9995 90.16
36.5 583,167 1,366 0.0023 0.9977 90.12
37.5 517,736 2,155 0.0042 0.9958 89.91
38.5 384,026 7,712 0.0201 0.9799 89.53
II I[I]
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1952-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 320,639 21,530 0.0671 0.9329 87.73
40.5 149,167 9,704 0.0651 0.9349 81.84
41.5 122,638 8,725 0.0711 0.9289 76.52
42.5 97,461 7,862 0.0807 0.9193 71.07
43.5 30,580 2,748 0.0899 0.9101 65.34
44.5 6,016 62 0.0103 0.9897 59.47
45.5 5,290 199 0.0377 0.9623 58.86
46.5 5,091 75 0.0147 0.9853 56.64
47.5 233 233 1.0000 55.81
48.5
111-441
.
I I
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL AND SMOOTH SURVIVOR CURVES

bC
ORIGINAL CURVE ' 1967-2011 EXPERIENCE:
1901-2011 PLACEMENTS
_________________ 19822011 EXPERIENCE:

90 1901-2011 PLACEMENTS
80
EA
A
'A

70
JOWA 55 R2

60 _________
I
o l

0 20 40 60 80 100 120
AGE IN YEARS
z > >
(0
I— z w
0 lx w £1
PACIFICORP
CALIFORNIA PROPERTY
.
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 51,228,097 101,160 0.0020 0.9980 100.00
0.5 49,982,951 250,436 0.0050 0.9950 99.80
1.5 48,602,056 256,909 0.0053 0.9947 99.30
2.5 46,817,448 272,468 0.0058 0.9942 98.78
3.5 44,839,328 205,850 0.0046 0.9954 98.20
4.5 43,152,562 204,349 0.0047 0.9953 97.75
5.5 42,050,541 209,645 0.0050 0.9950 97.29
6.5 40,527,536 209,595 0.0052 0.9948 96.80
7.5 39,441,438 182,080 0.0046 0.9954 96.30
8.5 38,003,842 123,852 0.0033 0.9967 95.86
9.5 37,052,149 161,608 0.0044 0.9956 95.55
10.5 35,671,952 113,247 0.0032 0.9968 95.13
11.5 34,654,115 112,029 0.0032 0.9968 94.83
12.5 34,194,131 80,537 0.0024 0.9976 94.52
13.5 33,817,706 90,080 0.0027 0.9973 94.30
14.5 33,042,602 93,185 0.0028 0.9972 94.05
15.5 32,196,630 123,765 0.0038 0.9962 93.78
16.5 30,784,126 96,906 0.0031 0.9969 93.42
17.5 29,240,786 111,550 0.0038 0.9962 93.13
18.5 27,540,315 135,490 0.0049 0.9951 92.77
19.5 25,354,510 124,103 0.0049 0.9951 92.32
20.5 23,428,640 77,254 0.0033 0.9967 91.86
21.5 21,913,567 99,463 0.0045 0.9955 91.56
22.5 20,019,309 101,609 0.0051 0.9949 91.15
23.5 18,339,295 91,980 0.0050 0.9950 90.68
24.5 16,869,703 67,162 0.0040 0.9960 90.23
25.5 15,602,460 78,729 0.0050 0.9950 89.87
26.5 14,427,508 84,607 0.0059 0.9941 89.42
27.5 12,344,316 66,848 0.0054 0.9946 88.89
28.5 11,196,870 59,211 0.0053 0.9947 88.41
29.5 9,953,258 82,424 0.0083 0.9917 87.94
30.5 8,779,223 49,892 0.0057 0.9943 87.21
31.5 7,747,145 32,343 0.0042 0.9958 86.72
32.5 6,815,188 53,859 0.0079 0.9921 86.36
33.5 5,925,133 45,155 0.0076 0.9924 85.67
34.5 5,319,045 41,113 0.0077 0.9923 85.02
35.5 4,836,279 31,440 0.0065 0.9935 84.36
36.5 4,476,737 27,222 0.0061 0.9939 83.82
37.5 4,062,404 28,793 0.0071 0.9929 83.31
38.5 3,666,503 7,187 0.0020 0.9980 82.72
•i
•i
11 1-443
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 3,408,718 3,485 0.0010 0.9990 82.55
40.5 3,193,796 4,936 0.0015 0.9985 82.47
41.5 2,982,773 2,243 0.0008 0.9992 82.34
42.5 2,782,393 5,799 0.0021 0.9979 82.28
43.5 2,513,490 6,231 0.0025 0.9975 82.11
44.5 2,298,611 7,118 0.0031 0.9969 81.90
45.5 2,113,900 36,847 0.0174 0.9826 81.65
46.5 1,918,885 32,475 0.0169 0.9831 80.23
47.5 1,728,976 35,791 0.0207 0.9793 78.87
48.5 1,530,318 41,011 0.0268 0.9732 77.24
49.5 1,381,864 31,833 0.0230 0.9770 75.17
50.5 1,241,800 90,604 0.0730 0.9270 73.44
51.5 1,068,698 100,567 0.0941 0.9059 68.08
.
52.5
53.5
884,251
710,921
100,984
81,600
0.1142
0.1148
0.8858
0.8852
61.67
54.63
54.5 540,771 116,792 0.2160 0.7840 48.36
55.5 303,225 107,859 0.3557 0.6443 37.91
56.5 121,812 73,090 0.6000 0.4000 24.43
57.5 28,881 17,352 0.6008 0.3992 9.77
58.5 7,881 827 0.1049 0.8951 3.90
59.5 7,054 1,052 0.1492 0.8508 3.49
60.5 6,002 2,667 0.4444 0.5556 2.97
61.5 2,674 174 0.0652 0.9348 1.65
62.5 2,499 0.0000 1.0000 1.54
63.5 2,499 0.0000 1.0000 1.54
64.5 82,699 0.0000 1.0000 1.54
65.5 83,533 0.0000 1.0000 1.54
66.5 83,533 0.0000 1.0000 1.54
67.5 83,533 0.0000 1.0000 1.54
68.5 83,533 186 0.0022 0.9978 1.54
69.5 83,348 0.0000 1.0000 1.54
70.5 83,348 186 0.0022 0.9978 1.54
71.5 83,162 0.0000 1.0000 1.54
72.5 83,162 0.0000 1.0000 1.54
73.5 83,162 0.0000 1.0000 1.54
74.5 83,162 0.0000 1.0000 1.54
75.5 83,162 0.0000 1.0000 1.54
76.5 83,162 0.0000 1.0000 1.54
77.5 83,162 0.0000 1.0000 1.54
78.5 83,162 0.0000 1.0000 1.54
I1I!
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 83,162 406 0.0049 0.9951 1.54
80.5 82,757 0.0000 1.0000 1.53
81.5 82,757 0.0000 1.0000 1.53
82.5 82,757 0.0000 1.0000 1.53
83.5 82,757 0.0000 1.0000 1.53
84.5 82,757 0.0000 1.0000 1.53
85.5 82,757 0.0000 1.0000 1.53
86.5 81,660 0.0000 1.0000 1.53
87.5 81,660 0.0000 1.0000 1.53
88.5 81,660 0.0000 1.0000 1.53
89.5 81,660 0.0000 1.0000 1.53
90.5 81,034 0.0000 1.0000 1.53
91.5 81,034 0.0000 1.0000 1.53
92.5 81,034 0.0000 1.0000 1.53
93.5 81,034 0.0000 1.0000 1.53
94.5 81,034 0.0000 1.0000 1.53
95.5 81,034 0.0000 1.0000 1.53
96.5 81,034 0.0000 1.0000 1.53
97.5 81,034 17,312 0.2136 0.7864 1.53
98.5 63,722 0.0000 1.0000 1.20
99.5 63,722 464 0.0073 0.9927 1.20
100.5 63,258 0.0000 1.0000 1.19
101.5 63,258 0.0000 1.0000 1.19
102.5 63,258 0.0000 1.0000 1.19
103.5 63,258 0.0000 1.0000 1.19
104.5 63,258 0.0000 1.0000 1.19
105.5 63,258 0.0000 1.0000 1.19
106.5 63,258 1,337 0.0211 0.9789 1.19
107.5 61,921 0.0000 1.0000 1.17
108.5 61,921 0.0000 1.0000 1.17
109.5 417 417 1.0000 1.17
110.5
.
111-445
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 42,609,436 99,537 0.0023 0.9977 100.00
0.5 42,393,476 210,401 0.0050 0.9950 99.77
1.5 41,981,468 233,073 0.0056 0.9944 99.27
2.5 41,058,744 246,225 0.0060 0.9940 98.72
3.5 39,888,893 180,580 0.0045 0.9955 98.13
4.5 38,821,674 178,879 0.0046 0.9954 97.68
5.5 38,139,102 173,793 0.0046 0.9954 97.23
6.5 36,900,838 185,356 0.0050 0.9950 96.79
7.5 36,136,796 164,627 0.0046 0.9954 96.30
8.5 35,072,204 107,236 0.0031 0.9969 95.87
9.5 34,287,989 144,968 0.0042 0.9958 95.57
10.5 32,996,742 101,956 0.0031 0.9969 95.17
11.5 32,072,412 100,250 0.0031 0.9969 94.87
.
12.5
13.5
31,552,995
31,365,844
68,187
79,540
0.0022
0.0025
0.9978
0.9975
94.58
94.37
14.5 30,761,191 82,489 0.0027 0.9973 94.13
15.5 30,021,562 100,020 0.0033 0.9967 93.88
16.5 28,766,501 72,198 0.0025 0.9975 93.57
17.5 27,313,298 70,313 0.0026 0.9974 93.33
18.5 25,797,810 102,156 0.0040 0.9960 93.09
19.5 23,690,263 94,839 0.0040 0.9960 92.73
20.5 21,875,032 64,498 0.0029 0.9971 92.35
21.5 20,503,422 90,910 0.0044 0.9956 92.08
22.5 18,750,872 97,273 0.0052 0.9948 91.67
23.5 17,171,691 88,006 0.0051 0.9949 91.20
24.5 15,823,489 65,083 0.0041 0.9959 90.73
25.5 14,714,308 76,265 0.0052 0.9948 90.36
26.5 13,676,757 83,120 0.0061 0.9939 89.89
27.5 11,789,492 64,981 0.0055 0.9945 89.34
28.5 10,743,282 58,403 0.0054 0.9946 88.85
29.5 9,572,267 81,754 0.0085 0.9915 88.37
30.5 8,493,587 49,025 0.0058 0.9942 87.61
31.5 7,512,352 31,774 0.0042 0.9958 87.11
32.5 6,676,352 53,575 0.0080 0.9920 86.74
33.5 5,811,119 44,872 0.0077 0.9923 86.04
34.5 5,223,267 29,296 0.0056 0.9944 85.38
35.5 4,794,497 27,520 0.0057 0.9943 84.90
36.5 4,439,937 17,310 0.0039 0.9961 84.41
37.5 4,039,671 15,171 0.0038 0.9962 84.08
38.5 3,657,925 7,141 0.0020 0.9980 83.77
II[
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 3,400,490 3,446 0.0010 0.9990 83.60
40.5 3,186,453 4,840 0.0015 0.9985 83.52
41.5 2,974,360 2,038 0.0007 0.9993 83.39
42.5 2,774,184 5,742 0.0021 0.9979 83.33
43.5 2,505,710 6,140 0.0025 0.9975 83.16
44.5 2,290,922 7,026 0.0031 0.9969 82.96
45.5 2,105,676 36,716 0.0174 0.9826 82.70
46.5 1,910,792 30,049 0.0157 0.9843 81.26
47.5 1,723,309 35,648 0.0207 0.9793 79.98
48.5 1,524,794 40,957 0.0269 0.9731 78.33
49.5 1,379,551 31,833 0.0231 0.9769 76.23
50.5 1,239,487 90,604 0.0731 0.9269 74.47
51.5 1,066,570 100,567 0.0943 0.9057 69.02
52.5 882,123 100,984 0.1145 0.8855 62.51
53.5 708,792 81,600 0.1151 0.8849 55.36
54.5 538,643 116,792 0.2168 0.7832 48.99
55.5 301,097 107,859 0.3582 0.6418 38.36
56.5 121,186 73,090 0.6031 0.3969 24.62
57.5 28,255 17,352 0.6141 0.3859 9.77
58.5 7,254 827 0.1140 0.8860 3.77
59.5 6,428 1,052 0.1637 0.8363 3.34
60.5 6,002 2,667 0.4444 0.5556 2.79
61.5 2,674 174 0.0652 0.9348 1.55
62.5 2,499 0.0000 1.0000 1.45
63.5 2,499 0.0000 1.0000 1.45
64.5 2,499 0.0000 1.0000 1.45
65.5 2,499 0.0000 1.0000 1.45
66.5 2,499 0.0000 1.0000 1.45
67.5 2,499 0.0000 1.0000 1.45
68.5 2,499 186 0.0742 0.9258 1.45
69.5 2,314 0.0000 1.0000 1.34
70.5 2,314 186 0.0802 0.9198 1.34
71.5 2,128 0.0000 1.0000 1.24
72.5 2,128 0.0000 1.0000 1.24
73.5 2,128 0.0000 1.0000 1.24
74.5 2,128 0.0000 1.0000 1.24
75.5 2,128 0.0000 1.0000 1.24
76.5 2,128 0.0000 1.0000 1.24
77.5 2,128 0.0000 1.0000 1.24
78.5 2,128 0.0000 1.0000 1.24
111-447
.
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1901-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 82,328
80.5 82,757
81.5 82,757
82.5 82,757
83.5 82,757
84.5 82,757
85.5 82,757
86.5 81,660
87.5 81,660
88.5 81,660
89.5 81,660
90.5 81,034
91.5 81,034
92:5 81,034
93.5 81,034
94.5 81,034
95.5 81,034
96.5 81,034
97.5 81,034
98.5 63,722
99.5 63,722
100.5 63,258
101.5 63,258
102.5 63,258
103.5 63,258
104.5 63,258
105.5 63,258
106.5 63,258
107.5 61,921
108.5 61,921
109.5 417
110.5
EXPERIENCE BAND 1982-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
406 0.0049 0.9951 1.24
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
0.0000 1.0000 1.23
17,312 0.2136 0.7864 1.23
0.0000 1.0000 0.97
464 0.0073 0.9927 0.97
0.0000 1.0000 0.96
0.0000 1.0000 0.96
0.0000 1.0000 0.96
0.0000 1.0000 0.96
0.0000 1.0000 0.96
0.0000 1.0000 0.96
1,337 0.0211 0.9789 0.96
0.0000 1.0000 0.94
0.0000 1.0000 0.94
417 1.0000 0.94
111-448
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
0--. >
Cl)
z Ui
0 a: Ui
0
Ii
0 20

40 60 80 100 120
AGE IN YEARS
. .
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1938-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 8,870,318 28,225 0.0032 0.9968 100.00
0.5 8,676,274 140,338 0.0162 0.9838 99.68
1.5 8,329,652 47,255 0.0057 0.9943 98.07
2.5 8,117,274 43,462 0.0054 0.9946 97.51
3.5 7,873,280 40,127 0.0051 0.9949 96.99
4.5 7,615,534 38,318 0.0050 0.9950 96.50
5.5 7,478,142 36,320 0.0049 0.9951 96.01
6.5 6,933,832 41,520 0.0060 0.9940 95.54
7.5 6,762,057 36,223 0.0054 0.9946 94.97
8.5 6,586,165 34,380 0.0052 0.9948 94.46
9.5 6,447,853 36,732 0.0057 0.9943 93.97
10.5 6,423,704 32,507 0.0051 0.9949 93.44
11.5 5,630,482 27,489 0.0049 0.9951 92.96
.
12.5
13.5
5,246,543
5,107,596
30,503
29,207
0.0058
0.0057
0.9942
0.9943
92.51
91.97
14.5 4,903,621 31,427 0.0064 0.9936 91.45
15.5 4,701,792 28,014 0.0060 0.9940 90.86
16.5 3,579,136 27,840 0.0078 0.9922 90.32
17.5 3,315,128 30,770 0.0093 0.9907 89.62
18.5 3,146,080 27,090 0.0086 0.9914 88.78
19.5 2,837,141 28,542 0.0101 0.9899 88.02
20.5 2,567,612 22,794 0.0089 0.9911 87.13
21.5 2,361,327 21,962 0.0093 0.9907 86.36
22.5 2,293,810 23,105 0.0101 0.9899 85.56
23.5 2,201,545 19,239 0.0087 0.9913 84.69
24.5 2,116,153 18,227 0.0086 0.9914 83.95
25.5 1,950,561 14,567 0.0075 0.9925 83.23
26.5 1,868,126 14,369 0.0077 0.9923 82.61
27.5 1,803,502 14,022 0.0078 0.9922 81.97
28.5 1,741,393 12,623 0.0072 0.9928 81.34
29.5 1,607,531 12,067 0.0075 0.9925 80.75
30.5 1,466,479 12,226 0.0083 0.9917 80.14
31.5 1,332,831 12,038 0.0090 0.9910 79.47
32.5 1,228,689 13,247 0.0108 0.9892 78.76
33.5 1,121,046 9,529 0.0085 0.9915 77.91
34.5 1,010,199 12,126 0.0120 0.9880 77.24
35.5 906,047 7,994 0.0088 0.9912 76.32
36.5 829,315 7,033 0.0085 0.9915 75.64
37.5 747,160 5,566 0.0074 0.9926 75.00
38.5 681,821 6,158 0.0090 0.9910 74.44
111-450
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
ORIGINAL LIFE TABLE, CONT.
•i
EXPERIENCE BAND 1967-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
6,178 0.0102 0.9898 73.77
3,208 0.0058 0.9942 73.02
4,429 0.0087 0.9913 72.60
3,355 0.0073 0.9927 71.96
1,518 0.0036 0.9964 71.44
1,206 0.0031 0.9969 71.18
2,197 0.0062 0.9938 70.96
3,292 0.0102 0.9898 70.52
1,095 0.0038 0.9962 69.80
2,662 0.0101 0.9899 69.54
1,137 0.0048 0.9952 68.84
1,935 0.0100 0.9900 68.51
2,864 0.0174 0.9826 67.82
3,215 0.0242 0.9758 66.64
1,195 0.0110 0.9890 65.03
351 0.0039 0.9961 64.31
1,006 0.0136 0.9864 64.06
116 0.0019 0.9981 63.19
983 0.0216 0.9784 63.07
367 0.0109 0.9891 61.71
448 0.0166 0.9834 61.03
1,182 0.0513 0.9487 60.02
4,759 0.2380 0.7620 56.94
1,323 0.0953 0.9047 43.39
3,543 0.3156 0.6844 39.25
3,195 0.5281 0.4719 26.86
12.68
PLACEMENT BAND 1938-2011

AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL

39.5 606,355

40.5 552,230

41.5 506,490

42.5 461,594

43.5 425,581

44.5 388,875

45.5 353,524

46.5 322,870

47.5 289,230

48.5 264,485

49.5 235,534

50.5 194,034

51.5 164,621

52.5 132,695

53.5 108,518

54.5 89,023

55.5 74,002

56.5 60,213

57.5 45,537

58.5 33,591

59.5 26,963

60.5 23,045

61.5 19,993

62.5 13,872

63.5 11,225

64.5 6,051
65.5
.
•i
111-451
.

. .
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
01 N.) z > > a:
z Lu 0 a: w a.
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1967-2011 EXPERIENCE BAND 1970-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 14,809,803 4,051 0.0003 0.9997 100.00
0.5 14,523,473 40,324 0.0028 0.9972 99.97
1.5 14,208,555 15,528 0.0011 0.9989 99.70
2.5 13,830,375 42,239 0.0031 0.9969 99.59
3.5 13,254,993 13,675 0.0010 0.9990 99.28
4.5 12,459,809 17,326 0.0014 0.9986 99.18
5.5 11,748,914 10,887 0.0009 0.9991 99.04
6.5 11,014,935 8,251 0.0007 0.9993 98.95
7.5 10,336,202 9,103 0.0009 0.9991 98.88
8.5 9,639,979 9,996 0.0010 0.9990 98.79
9.5 9,174,017 7,919 0.0009 0.9991 98.69
10.5 8,895,562 10,185 0.0011 0.9989 98.60
11.5 8,014,360 15,292 0.0019 0.9981 98.49
12.5 7,625,074 4,334 0.0006 0.9994 98.30
13.5 7,343,603 3,865 0.0005 0.9995 98.24
14.5 7,111,724 4,626 0.0007 0.9993 98.19
15.5 5,249,915 2,601 0.0005 0.9995 98.13
16.5 4,741,411 5,855 0.0012 0.9988 98.08
17.5 4,146,886 959 0.0002 0.9998 97.96
18.5 3,935,985 2,259 0.0006 0.9994 97.94
19.5 3,390,587 2,533 0.0007 0.9993 97.88
20.5 3,144,488 5,129 0.0016 0.9984 97.81
21.5 2,815,756 883 0.0003 0.9997 97.65
22.5 2,568,048 521 0.0002 0.9998 97.62
23.5 2,235,539 1,063 0.0005 0.9995 97.60
24.5 2,048,185 143 0.0001 0.9999 97.55
25.5 1,794,644 1,328 0.0007 0.9993 97.54
26.5 1,610,931 4 0.0000 1.0000 97.47
27.5 1,403,017 765 0.0005 0.9995 97.47
28.5 1,213,384 575 0.0005 0.9995 97.42
29.5 1,020,735 1,151 0.0011 0.9989 97.37
30.5 789,061 1,335 0.0017 0.9983 97.26
31.5 580,807 35, 0.0001 0.9999 97.10
32.5 378,363 106 0.0003 0.9997 97.09
33.5 250,900 595 0.0024 0.9976 97.06
34.5 167,130 648 0.0039 0.9961 96.83
35.5 132,670 20 0.0002 0.9998 96.46
36.5 103,198 883 0.0086 0.9914 96.44
37.5 62,950 1,235 0.0196 0.9804 95.62
38.5 27,548 5,113 0.1856 0.8144 93.74
111-453
RETIREMENTS
DURING AGE
INTERVAL
1,939
163
1,688
326
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 5,530
40.5 3,010
41.5 2,459
42.5 326
43.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.3507 0.6493 76.35
0.0541 0.9459 49.57
0.6864 0.3136 46.89
1.0000 14.70
.
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1967-2011 EXPERIENCE BAND 1970-2011
.
.
111-454
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 370 METERS
SMOOTH SURVIVOR CURVE
. . S
. . .
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL AND SMOOTH SURVIVOR CURVES
RJ
1931-2011 PLACEMENTS
50 •1I
IOWA 25-LO
20 Iva,
1:
o l
LV 4V tio 80
AGE IN YEARS
01 0) z > > a:
Co
z w
C) a: w a-
PACIFICORP
CALIFORNIA PROPERTY

.
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1931-2011 EXPERIENCE BAND 1963-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 706,239 2,192 0.0031 0.9969 100.00
0.5 742,444 42,780 0.0576 0.9424 99.69
1.5 699,663 31,178 0.0446 0.9554 93.95
2.5 667,519 35,955 0.0539 0.9461 89.76
3.5 631,563 29,984 0.0475 0.9525 84.92
4.5 597,971 31,139 0.0521 0.9479 80.89
5.5 563,630 30,775 0.0546 0.9454 76.68
6.5 532,909 26,546 0.0498 0.9502 72.49
7.5 501,876 28,757 0.0573 0.9427 68.88
8.5 471,754 22,620 0.0479 0.9521 64.94
9.5 448,506 16,608 0.0370 0.9630 61.82
10.5 429,573 17,214 0.0401 0.9599 59.53
11.5 410,272 18,966 0.0462 0.9538 57.15
12.5 390,385 16,365 0.0419 0.9581 54.50
13.5 373,328 11,894 0.0319 0.9681 52.22
14.5 360,502 14,088 0.0391 0.9609 50.56
15.5 341,307 11,256 0.0330 0.9670 48.58
16.5 327,727 15,849 0.0484 0.9516 46.98
17.5 303,551 7,215 0.0238 0.9762 44.71
18.5 289,147 9,994 0.0346 0.9654 43.64
19.5 268,607 7,169 0.0267 0.9733 42.14
20.5 269,273 8,063 0.0299 0.9701 41.01
21.5 277,909 6,285 0.0226 0.9774 39.78
22.5 291,039 4,950 0.0170 0.9830 38.88
23.5 299,946 3,129 0.0104 0.9896 38.22
24.5 308,192 3,678 0.0119 0.9881 37.82
25.5 307,599 2,801 0.0091 0.9909 37.37
26.5 321,365 2,406 0.0075 0.9925 37.03
27.5 318,492 1,659 0.0052 0.9948 36.75
28.5 315,676 2,030 0.0064 0.9936 36.56
29.5 307,943 9,319 0.0303 0.9697 36.33
30.5 296,181 19,575 0.0661 0.9339 35.23
31.5 276,667 20,910 0.0756 0.9244 32.90
32.5 245,542 14,808 0.0603 0.9397 30.41
33.5 221,267 15,585 0.0704 0.9296 28.58
34.5 199,041 14,184 0.0713 0.9287 26.57
35.5 173,788 18,502 0.1065 0.8935 24.67
36.5 148,137 8,457 0.0571 0.9429 22.05
37.5 133,202 8,005 0.0601 0.9399 20.79
38.5 107,863 4,691 0.0435 0.9565 19.54
I
•i
111-457
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 93,076
40.5 79,030
41.5 63,707
42.5 54,864
43.5 48,654
44.5 40,821
45.5 35,004
46.5 27,503
47.5 19,750
48.5 7,064
49.5
RETIREMENTS
DURING AGE
INTERVAL
5,934
4,938
508
198
325
66
207
136
331
264
.
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1931-2011 EXPERIENCE BAND 1963-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0638 0.9362 18.69
0.0625 0.9375 17.50
0.0080 0.9920 16.40
0.0036 0.9964 16.27
0.0067 0.9933 16.21
0.0016 0.9984 16.11
0.0059 0.9941 16.08
0.0050 0.9950 15.99
0.0168 0.9832 15.91
0.0374 0.9626 15.64
15.05
I
.
111251
Co
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL AND SMOOTH SURVIVOR CURVES

be -1967-2011 EXPERtENCE. ORIGINAL CURVE S 1942-2011 PLEMErfrs
. \ 1982-2011 EXPERIENCE:
1942-2011 PLACEIVIENTS

90 \
a.
80
I
70
• S\-A

60 A
-IOWA 35-LO
50
5*5 A
40

0 20 40 60 80 100 12
AGE IN YEARS
n 0 0
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1942-2011 EXPERIENCE BAND 1967-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 890,358 737 0.0008 0.9992 100.00
0.5 929,510 29,511 0.0317 0.9683 99.92
1.5 900,265 37,297 0.0414 0.9586 96.74
2.5 880,102 6,407 0.0073 0.9927 92.74
3.5 906,401 22,096 0.0244 0.9756 92.06
4.5 924,046 10,031 0.0109 0.9891 89.82
5.5 924,393 15,236 0.0165 0.9835 88.84
6.5 904,472 25,854 0.0286 0.9714 87.38
7.5 875,833 21,996 0.0251 0.9749 84.88
8.5 869,979 25,108 0.0289 0.9711 82.75
9.5 844,473 14,373 0.0170 0.9830 80.36
10.5 824,202 12,448 0.0151 0.9849 78.99
11.5 825,047 17,693 0.0214 0.9786 77.80
. 12.5
13.5
827,896
810,925
26,072
26,398
0.0315
0.0326
0.9685
0.9674
76.13
73.73
14.5 779,240 22,911 0.0294 0.9706 71.33
15.5 719,841 24,407 0.0339 0.9661 69.24
16.5 675,743 25,086 0.0371 0.9629 66.89
17.5 646,139 16,875 0.0261 0.9739 64.41
18.5 628,264 12,405 0.0197 0.9803 62.72
19.5 598,551 13,410 0.0224 0.9776 61.49
20.5 571,623 12,237 0.0214 0.9786 60.11
21.5 556,217 10,376 0.0187 0.9813 58.82
22.5 540,119 19,654 0.0364 0.9636 57.72
23.5 517,641 4,873 0.0094 0.9906 55.62
24.5 512,837 15,117 0.0295 0.9705 55.10
25.5 368,972 7,513 0.0204 0.9796 53.48
26.5 353,837 9,614 0.0272 0.9728 52.39
27.5 324,028 12,254 0.0378 0.9622 50.96
28.5 298,264 4,954 0.0166 0.9834 49.04
29.5 240,439 1,256 0.0052 0.9948 48.22
30.5 205,952 775 0.0038 0.9962 47.97
31.5 186,019 9,837 0.0529 0.9471 47.79
32.5 172,885 512 0.0030 0.9970 45.26
33.5 170,801 1,326 0.0078 0.9922 45.13
34.5 167,722 1,027 0.0061 0.9939 44.78
35.5 162,108 7 0.0000 1.0000 44.50
36.5 116,748 8 0.0001 0.9999 44.50
37.5 111,651 507 0.0045 0.9955 44.50
38.5 106,611 525 0.0049 0.9951 44.30
II[ISJ
EXPERIENCE BAND 1967-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0027 0.9973 44.08
0.0022 0.9978 43.96
0.0114 0.9886 43.86
0.0205 0.9795 43.36
0.0466 0.9534 42.47
0.0113 0.9887 40.49
0.0264 0.9736 40.03
0.0270 0.9730 38.98
0.0258 0.9742 37.92
0.2317 0.7683 36.95
0.0382 0.9618 28.39
0.0241 0.9759 27.30
0.0040 0.9960 26.65
0.0316 0.9684 26.54
0.0254 0.9746 25.70
0.0205 0.9795 25.05
0.0013 0.9987 24.53
0.0019 0.9981 24.50
0.0052 0.9948 24.46
0.0062 0.9938 24.33
0.0060 0.9940 24.18
0.0314 0.9686 24.04
0.0000 1.0000 23.28
0.0000 1.0000 23.28
0.0000 1.0000 23.28
0.0000 1.0000 23.28
23.28
RETIREMENTS
DURING AGE
INTERVAL
277
209
1,050
1,522
3,080
609
1,079
1,038
853
5,446
488
288
47
354
245
185
11
15
33
28
27
128
PACIFICORP
CALIFORNIA PROPERTY
I
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1942-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 102,657
40.5 94,966
41.5 91,678
42.5 74,112
43.5 66,092
44.5 54,071
45.5 40,873
46.5 38,466
47.5 33,084
48.5 23,506
49.5 12,796
50.5 11,957
51.5 11,669
52.5 11,195
53.5 9,652
54.5 9,051
55.5 8,866
56.5 7,946
57.5 6,372
58.5 4,539
59.5 4,511
60.5 4,075
61.5 596
62.5 309
63.5 250
64.5 250
65.5
•i
111-461
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1942-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 532,474 737 0.0014 0.9986 100.00
0.5 607,093 23,861 0.0393 0.9607 99.86
1.5 599,970 35,299 0.0588 0.9412 95.94
2.5 571,412 3,512 0.0061 0.9939 90.29
3.5 573,332 18,438 0.0322 0.9678 89.74
4.5 556,721 3,447 0.0062 0.9938 86.85
5.5 556,914 8,328 0.0150 0.9850 86.31
6.5 588,937 11,934 0.0203 0.9797 85.02
7.5 584,067 9,021 0.0154 0.9846 83.30
8.5 573,739 11,181 0.0195 0.9805 82.01
9.5 559,261 9,270 0.0166 0.9834 80.42
10.5 549,954 6,849 0.0125 0.9875 79.08
11.5 558,093 6,983 0.0125 0.9875 78.10
12.5
13.5
586,699
576,016
18,795
17,935
0.0320
0.0311
0.9680
0.9689
77.12
74.65
14.5 569,793 5,462 0.0096 0.9904 72.33
15.5 562,619 16,457 0.0292 0.9708 71.63
16.5 523,630 21,129 0.0404 0.9596 69.54
17.5 511,186 4,694 0.0092 0.9908 66.73
18.5 523,311 6,922 0.0132 0.9868 66.12
19.5 516,012 9,067 0.0176 0.9824 65.24
20.5 495,081 4,852 0.0098 0.9902 64.10
21.5 489,105 8,164 0.0167 0.9833 63.47
22.5 476,401 16,158 0.0339 0.9661 62.41
23.5 466,116 1,392 0.0030 0.9970 60.29
24.5 462,347 10,571 0.0229 0.9771 60.11
25.5 324,328 5,642 0.0174 0.9826 58.74
26.5 316,722 2,080 0.0066 0.9934 57.72
27.5 299,350 2,628 0.0088 0.9912 57.34
28.5 288,230 4,870 0.0169 0.9831 56.83
29.5 230,519 1,073 0.0047 0.9953 55.87
30.5 196,674 359 0.0018 0.9982 55.61
31.5 183,950 9,579 0.0521 0.9479 55.51
32.5 171,389 306 0.0018 0.9982 52.62
33.5 169,866 915 0.0054 0.9946 52.53
34.5 167,229 1,012 0.0061 0.9939 52.24
35.5 162,078 0.0000 1.0000 51.93
36.5 116,725 2 0.0000 1.0000 51.93
37.5 111,634 497 0.0045 0.9955 51.93
38.5 106,604 525 0.0049 0.9951 51.70
lii
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1942-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS - PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 102,657 277 0.0027 0.9973 51.44
40.5 94,966 209 0.0022 0.9978 51.30
41.5 91,678 1,050 0.0114 0.9886 51.19
42.5 74,112 1,522 0.0205 0.9795 50.60
43.5 66,092 3,080 0.0466 0.9534 49.57
44.5 54,071 609 0.0113 0.9887 47.26
45.5 40,873 1,079 0.0264 0.9736 46.72
46.5 38,466 1,038 0.0270 0.9730 45.49
47.5 33,084 853 0.0258 0.9742 44.26
48.5 23,506 5,446 0.2317 0.7683 43.12
49.5 12,796 488 0.0382 0.9618 33.13
50.5 11,957 288 0.0241 0.9759 31.87
51.5 11,669 47 0.0040 0.9960 31.10
52.5 11,195 354 0.0316 0.9684 30.97
53.5 9,652 245 0.0254 0.9746 29.99
54.5 9,051 185 0.0205 0.9795 29.23
55.5 8,866 11 0.0013 0.9987 28.63
56.5 7,946 15 0.0019 0.9981 28.60
57.5 6,372 33 0.0052 0.9948 28.54
58.5 4,539 28 0.0062 0.9938 28.40
59.5 4,511 27 0.0060 0.9940 28.22
60.5 4,075 128 0.0314 0.9686 28.05
61.5 596 0.0000 1.0000 27.17
62.5 309 0.0000 1.0000 27.17
63.5 250 0.0000 1.0000 27.17
64.5 250 0.0000 1.0000 27.17
65.5 27.17
.
111-463
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES

00
1968-2011 &P-ERIENCE.-

Boom& Me"
ORIGINAL CURVE 0 1940-2011 PLACEMENTS
_________________ _________________

9C
1982-2011 EXPERIENCE:
________ PLACEMENTS
AA
\,~IOWA 0-R3

40 ________________
30
20

0 20 40 60 80 100 121
0) z
5
Cl,
z Ui C) DZ Ui IL
AGE IN YEARS
PACIFICORP
CALIFORNIA PROPERTY

.
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1940-2011 EXPERIENCE BAND 1968-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 2,937,845 0.0000 1.0000 100.00
0.5 2,607,356 0.0000 1.0000 100.00
1.5 2,439,937 2,672 0.0011 0.9989 100.00
2.5 2,393,796 0.0000 1.0000 99.89
3.5 2,004,271 0.0000 1.0000 99.89
4.5 1,914,509 98 0.0001 0.9999 99.89
5.5 1,878,844 19,634 0.0105 0.9895 99.89
6.5 1,859,787 800 0.0004 0.9996 98.84
7.5 1,816,645 13,775 0.0076 0.9924 98.80
8.5 1,719,624 16,006 0.0093 0.9907 98.05
9.5 1,671,172 119 0.0001 0.9999 97.14
10.5 1,741,100 0.0000 1.0000 97.13
11.5 1,735,016 1,354 0.0008 0.9992 97.13
12.5 1,735,161 0.0000 1.0000 97.05
13.5 1,719,166 6,426 0.0037 0.9963 97.05
14.5 1,682,349 15,759 0.0094 0.9906 96.69
15.5 1,636,245 1,943 0.0012 0.9988 95.79
16.5 1,501,317 13,120 0.0087 0.9913 95.67
17.5 1,290,637 1,030 0.0008 0.9992 94.84
18.5 1,218,200 0.0000 1.0000 94.76
19.5 1,108,103 1,935 0.0017 0.9983 94.76
20.5 1,094,927 4,950 0.0045 0.9955 94.59
21.5 1,067,701 3,708 0.0035 0.9965 94.17
22.5 450,915 759 0.0017 0.9983 93.84
23.5 377,263 0.0000 1.0000 93.68
24.5 303,337 916 0.0030 0.9970 93.68
25.5 296,358 0.0000 1.0000 93.40
26.5 249,464 0.0000 1.0000 93.40
27.5 216,301 0.0000 1.0000 93.40
28.5 216,301 163 0.0008 0.9992 93.40
29.5 216,138 154 0.0007 0.9993 93.33
30.5 166,299 0.0000 1.0000 93.26
31.5 166,299 0.0000 1.0000 93.26
32.5 160,728 503 0.0031 0.9969 93.26
33.5 160,225 0.0000 1.0000 92.97
34.5 160,225 0.0000 1.0000 92.97
35.5 160,225 0.0000 1.0000 92.97
36.5 160,225 4,243 0.0265 0.9735 92.97
37.5 143,287 453 0.0032 0.9968 90.51
38.5 140,684 0.0000 1.0000 90.22 •i
111-465
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1940-2011 EXPERIENCE BAND 1968-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 140,684 3,204 0.0228 0.9772 90.22
40.5 136,377 0.0000 1.0000 88.17
41.5 136,377 0.0000 1.0000 88.17
42.5 134,416 0.0000 1.0000 88.17
43.5 121,059 0.0000 1.0000 88.17
44.5 119,720 0.0000 1.0000 88.17
45.5 119,720 201 0.0017 0.9983 88.17
46.5 119,519 9,072 0.0759 0.9241 88.02
47.5 109,862 0.0000 1.0000 81.34
48.5 109,862 1,360 0.0124 0.9876 81.34
49.5 108,502 0.0000 1.0000 80.33
50.5 105,775 1,311 0.0124 0.9876 80.33
51.5 104,317 203 0.0019 0.9981 79.34
S 52.5
53.5
95,826
77,778
999 0.0104
0.0000
0.9896
1.0000
79.18
78.36
54.5 17,058 0.0000 1.0000 78.36
55.5 17,058 832 0.0488 0.9512 78.36
56.5 16,226 0.0000 1.0000 74.53
57.5 16,226 0.0000 1.0000 74.53
58.5 16,226 0.0000 1.0000 74.53
59.5 16,226 0.0000 1.0000 74.53
60.5 16,226 0.0000 1.0000 74.53
61.5 74.53
S
111-466
PACIFICORP
CALIFORNIA PROPERTY

El
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1947-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 2,848,608 0.0000 1.0000 100.00
0.5 2,566,467 0.0000 1.0000 100.00
1.5 2,398,594 2,672 0.0011 0.9989 100.00
2.5 2,358,024 0.0000 1.0000 99.89
3.5 1,967,913 0.0000 1.0000 99.89
4.5 1,878,053 0.0000 1.0000 99.89
5.5 1,842,485 19,634 0.0107 0.9893 99.89
6.5 1,813,864 800 0.0004 0.9996 98.82
7.5 1,783,151 13,775 0.0077 0.9923 98.78
8.5 1,680,199 16,006 0.0095 0.9905 98.02
9.5 1,611,740 0.0000 1.0000 97.08
10.5 1,611,799 0.0000 1.0000 97.08
11.5 1,605,715 0.0000 1.0000 97.08
12.5 1,607,677 0.0000 1.0000 97.08
13.5 1,605,234 4,115 0.0026 0.9974 97.08
14.5 1,570,730 14,170 0.0090 0.9910 96.83
15.5 1,525,748 1,041 0.0007 0.9993 95.96
16.5 1,391,722 11,782 0.0085 0.9915 95.90
17.5 1,163,243 0.0000 1.0000 95.08
18.5 1,091,711 0.0000 1.0000 95.08
19.5 977,811 1,935 0.0020 0.9980 95.08
20.5 972,499 3,904 0.0040 0.9960 94.90
21.5 946,467 0.0000 1.0000 94.51
22.5 341,676 0.0000 1.0000 94.51
23.5 287,347 0.0000 1.0000 94.51
24.5 283,610 822 0.0029 0.9971 94.51
25.5 276,724 0.0000 1.0000 94.24
26.5 229,667 0.0000 1.0000 94.24
27.5 195,847 0.0000 1.0000 94.24
28.5 195,847 0.0000 1.0000 94.24
29.5 195,847 0.0000 1.0000 94.24
30.5 146,162 0.0000 1.0000 94.24
31.5 164,854 0.0000 1.0000 94.24
32.5 159,283 0.0000 1.0000 94.24
33.5 159,283 0.0000 1.0000 94.24
34.5 160,225 0.0000 1.0000 94.24
35.5 160,225 0.0000 1.0000 94.24
36.5 160,225 4,243 0.0265 0.9735 94.24
37.5 143,287 453 0.0032 0.9968 91.75
38.5 140,684 0.0000 1.0000 91.46
•i
111-467
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
I.
PLACEMENT BAND 1947-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL

39.5 140, 684

40.5 136,377

41.5 136,377

42.5 134,416

43.5 121,059

44.5 119,720

45.5 119,720

46.5 119,519

47.5 109,862

48.5 109,862

49.5 108,502

50.5 105,775

51.5 104,317

52.5 95,826

53.5 77,778

54.5 17,058

55.5 17,058

56.5 16,226

57.5 16,226

58.5 16,226

59.5 16,226

60.5 16,226
61.5
EXPERIENCE BAND 1982-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0228 0.9772 91.46
0.0000 1.0000 89.37
0.0000 1.0000 89.37
0.0000 1.0000 89.37
0.0000 1.0000 89.37
0.0000 1.0000 89.37
0.0017 0.9983 89.37
0.0759 0.9241 89.22
0.0000 1.0000 82.45
0.0124 0.9876 82.45
0.0000 1.0000 81.43
0.0124 0.9876 81.43
0.0019 0.9981 80.42
0.0104 0.9896 80.26
0.0000 1.0000 79.43
0.0000 1.0000 79.43
0.0488 0.9512 79.43
0.0000 1.0000 75.55
0.0000 1.0000 75.55
0.0000 1.0000 75.55
0.0000 1.0000 75.55
0.0000 1.0000 75.55
75.55
RETIREMENTS
DURING AGE
INTERVAL
3,204
201
9,072
1,360
1,311
203
999
.
iiii:i
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL AND SMOOTH SURVIVOR CURVES
be -
ORIGINAL CURVE • 19692011 EXPERIENCE:
LiL 1955-2011 PLACEMENTS

90 ism
a

SC a
70
a
0)Z 60 (0 > L2 a
U)50
I— —IOWA 10-S
o ix 40
0
a
30 a
a
20,
10
0

0 5 10 15 20 25 30
AGE IN YEARS
. S .
S
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1955-2011 EXPERIENCE BAND 1969-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,372,817 0.0000 1.0000 100.00
0.5 1,142,313 0.0000 1.0000 100.00
1.5 1,113,953 0.0000 1.0000 100.00
2.5 950,195 0.0000 1.0000 100.00
3.5 893,796 24,170 0.0270 0.9730 100.00
4.5 847,214 0.0000 1.0000 97.30
5.5 788,721 19,035 0.0241 0.9759 97.30
6.5 601,883 39,308 0.0653 0.9347 94.95
7.5 535,896 33,422 0.0624 0.9376 88.75
8.5 433,610 21,791 0.0503 0.9497 83.21
9.5 381,220 43,418 0.1139 0.8861 79.03
10.5 256,867 8,913 0.0347 0.9653 70.03
11.5 232,369 51,627 0.2222 0.7778 67.60
12.5 126,442 23,414 0.1852 0.8148 52.58
13.5 107,876 24,454 0.2267 0.7733 42.84
14.5 83,421 12,290 0.1473 0.8527 33.13
15.5 71,131 12,128 0.1705 0.8295 28.25
16.5 52,613 6,998 0.1330 0.8670 23.43
17.5 45,615 17,355 0.3805 0.6195 20.32
18.5 14,263 4,014 0.2814 0.7186 12.59
19.5 10,250 10,250 1.0000 9.04
20.5
lie
111-470
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL AND SMOOTH SURVIVOR CURVES
I' 1968-2011 EXPERIENCE
ORIGINAL CURVE 1955-2011 PLACEMENTS
1992-2011 EXPERIENCE:
1957-2011 PLACEMENTS
—.1 -
0 2
>
Co
z w C) ix Ui 0
Jo jo
N I
o so 61
AGE IN YEARS
S
.
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1955-2011 EXPERIENCE BAND 1968-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,548,412 0.0000 1.0000 100.00
0.5 1,440,083 11,243 0.0078 0.9922 100.00
1.5 1,428,840 29,758 0.0208 0.9792 99.22
2.5 1,218,787 0.0000 1.0000 97.15
3.5 1,201,525 0.0000 1.0000 97.15
4.5 1,131,235 0.0000 1.0000 97.15
5.5 1,156,027 0.0000 1.0000 97.15
6.5 983,133 12,745 0.0130 0.9870 97.15
7.5 765,699 32,537 0.0425 0.9575 95.89
8.5 765,889 110,427 0.1442 0.8558 91.82
9.5 551,669 76,214 0.1382 0.8618 78.58
10.5 467,236 120,630 0.2582 0.7418 67.72
11.5 346,606 26,076 0.0752 0.9248 50.24
. 12.5
13.5
330,927
286,015
44,912
730
0.1357
0.0026
0.8643
0.9974
46.46
40.15
14.5 285,284 22,831 0.0800 0.9200 40.05
15.5 262,454 58,686 0.2236 0.7764 36.85
16.5 140,920 10,125 0.0718 0.9282 28.61
17.5 130,795 12,696 0.0971 0.9029 26.55
18.5 118,099 5,813 0.0492 0.9508 23.97
19.5 112,286 0.0000 1.0000 22.79
20.5 112,286 0.0000 1.0000 22.79
21.5 112,286 59,336 0.5284 0.4716 22.79
22.5 52,950 14,905 0.2815 0.7185 10.75
23.5 38,045 0.0000 1.0000 7.72
24.5 38,045 5,616 0.1476 0.8524 7.72
25.5 32,430 186 0.0057 0.9943 6.58
26.5 32,244 0.0000 1.0000 6.55
27.5 32,244 0.0000 1.0000 6.55
28.5 32,244 0.0000 1.0000 6.55
29.5 32,244 0.0000 1.0000 6.55
30.5 32,244 0.0000 1.0000 6.55
31.5 32,244 938 0.0291 0.9709 6.55
32.5 31,306 12,097 0.3864 0.6136 6.36
33.5 19,209 0.0000 1.0000 3.90
34.5 19,209 16,832 0.8762 0.1238 3.90
35.5 2,377 0.0000 1.0000 0.48
36.5 2,377 0.0000 1.0000 0.48
37.5 2,377 2,377 1.0000 0.48
38.5
111-472
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1957-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,201,328 0.0000 1.0000 100.00
0.5 1,092,999 0.0000 1.0000 100.00
1.5 1,092,999 0.0000 1.0000 100.00
2.5 912,704 0.0000 1.0000 100.00
3.5 850,358 0.0000 1.0000 100.00
4.5 772,723 0.0000 1.0000 100.00
5.5 772,723 0.0000 1.0000 100.00
6.5 599,829 0.0000 1.0000 100.00
7.5 385,068 24,347 0.0632 0.9368 100.00
8.5 360,721 65,740 0.1822 0.8178 93.68
9.5 158,045 28,935 0.1831 0.8169 76.60
10.5 89,607 26,759 0.2986 0.7014 62.58
11.5 62,848 0.0000 1.0000 43.89
12.5 115,918 0.0000 1.0000 43.89
13.5 115,918 0.0000 1.0000 43.89
14.5 115,918 0.0000 1.0000 43.89
15.5 115,918 53,070 0.4578 0.5422 43.89
16.5 23.80
17.5
18.5 35,437 0.0000
19.5 40,270 0.0000
20.5 40,270 0.0000
21.5 45,885 35,437 0.7723
22.5 10,634 4,832 0.4544
23.5 5,802 0.0000
24.5 5,802 5,616 0.9679
25.5 186 186 1.0000
26.5
27.5 16,832 0.0000
28.5 17,769 0.0000
29.5 29,866 0.0000
30.5 29,866 0.0000
31.5 29,866 938 0.0314
32.5 28,929 12,097 0.4182
33.5 16,832 0.0000
34.5 19,209 16,832 0.8762
35.5 2,377 0.0000
36.5 2,377 0.0000
37.5 2,377 2,377 1.0000
38.5
•i
•i
.1
111-473
C:, z >
Cl)
z Ui
w U..
. .
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
19692011 EXPERIENCE ORIGINAL CURVE N 1930-2011 PLACEMENTS
19822011 EXPERIENCE:
90 • 19412011 PLACEMENTS
10
0
U LU 4u bu 80 100 120
AGE IN YEARS
PACIFICORP
CALIFORNIA PROPERTY

.
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1930-2011 EXPERIENCE BAND 1969-2011

AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL

0.0 481,604

0.5 401,550

1.5 360,018

2.5 362,911

3.5 356,395

4.5 297,238

5.5 297,810

6.5 292,604

7.5 290,468

8.5 290,468

9.5 256,161

10.5 256,161

11.5 256,161

12.5 253,220

13.5 255,586

14.5 182,464

15.5 162,982

16.5 142,136

17.5 142,136

18.5 97,227

19.5 91,060

20.5 66,157

21.5 56,718

22.5 56,329

23.5 55,437

24.5 45,708

25.5 46,094

26.5 43,460

27.5 44,007

28.5 44,007

29.5 43,408

30.5 42,359

31.5 41,368

32.5 35,213

33.5 32,026

34.5 32,026

35.5 31,558

36.5 27,356

37.5 16,508

38.5 16,602
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
1,645 0.0064 0.9936 100.00
0.0000 1.0000 99.36
698 0.0043 0.9957 99.36
0.0000 1.0000 98.93
11,047 0.0777 0.9223 98.93
0.0000 1.0000 91.24
0.0000 1.0000 91.24
0.0000 1.0000 91.24
438 0.0077 0.9923 91.24
892 0.0158 0.9842 90.54
9,729 0.1755 0.8245 89.10
0.0000 1.0000 73.47
2,634 0.0571 0.9429 73.47
0.0000 1.0000 69.27
0.0000 1.0000 69.27
599 0.0136 0.9864 69.27
1,049 0.0242 0.9758 68.32
45 0.0011 0.9989 66.67
572 0.0138 0.9862 66.60
3,187 0.0905 0.9095 65.68
0.0000 1.0000 59.74
468 0.0146 0.9854 59.74
4,202 0.1331 0.8669 58.86
7,408 0.2708 0.7292 51.03
49 0.0030 0.9970 37.21
246 0.0148 0.9852 37.10
111-475
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1930-2011 EXPERIENCE BAND 1969-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 16,356 958 0.0586 0.9414 36.55
40.5 15,398 0.0000 1.0000 34.41
41.5 15,398 2,353 0.1528 0.8472 34.41
42.5 13,045 51 0.0039 0.9961 29.15
43.5 12,994 2,075 0.1597 0.8403 29.04
44.5 10,919 420 0.0385 0.9615 24.40
45.5 10,499 0.0000 1.0000 23.46
46.5 7,784 2,840 0.3649 0.6351 23.46
47.5 2,330 0.0000 1.0000 14.90
48.5 2,330 143 0.0612 0.9388 14.90
49.5 2,187 0.0000 1.0000 13.99
50.5 2,187 0.0000 1.0000 13.99
51.5 2,187 0.0000 1.0000 13.99
S 52.5
53.5
2,187
2,187
0.0000
0.0000
1.0000
1.0000
13.99
13.99
54.5 2,187 0.0000 1.0000 13.99
55.5 2,187 0.0000 1.0000 13.99
56.5 520 0.0000 1.0000 13.99
57.5 520 0.0000 1.0000 13.99
58.5 520 0.0000 1.0000 13.99
59.5 520 0.0000 1.0000 13.99
60.5 520 0.0000 1.0000 13.99
61.5 520 246 0.4735 0.5265 13.99
62.5 274 0.0000 1.0000 7.37
63.5 274 0.0000 1.0000 7.37
64.5 274 0.0000 1.0000 7.37
65.5 274 0.0000 1.0000 7.37
66.5 274 0.0000 1.0000 7.37
67.5 274 0.0000 1.0000 7.37
68.5 274 0.0000 1.0000 7.37
69.5 274 0.0000 1.0000 7.37
70.5 7.37
r
111-476
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1941-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 456,086 0.0000 1.0000 100.00
0.5 369,477 0.0000 1.0000 100.00
1.5 338,620 0.0000 1.0000 100.00
2.5 344,203 0.0000 1.0000 100.00
3.5 334,972 0.0000 1.0000 100.00
4.5 273,201 0.0000 1.0000 100.00
5.5 273,201 0.0000 1.0000 100.00
6.5 263,221 0.0000 1.0000 100.00
7.5 261,685 0.0000 1.0000 100.00
8.5 261,685 0.0000 1.0000 100.00
9.5 227,151 0.0000 1.0000 100.00
10.5 230,338 0.0000 1.0000 100.00
11.5 230,338 0.0000 1.0000 100.00
12.5 227,397 0.0000 1.0000 100.00
13.5 233,952 1,645 0.0070 0.9930 100.00
14.5 158,913 0.0000 1.0000 99.30
15.5 142,324 0.0000 1.0000 99.30
16.5 124,890 0.0000 1.0000 99.30
17.5 127,505 9,729 0.0763 0.9237 99.30
18.5 84,292 0.0000 1.0000 91.72
19.5 84,439 0.0000 1.0000 91.72
20.5 61,885 0.0000 1.0000 91.72
21.5 51,115 0.0000 1.0000 91.72
22.5 51,341 0.0000 1.0000 91.72
23.5 51,341 9,729 0.1895 0.8105 91.72
24.5 41,612 0.0000 1.0000 74.34
25.5 41,612 2,634 0.0633 0.9367 74.34
26.5 40,646 0.0000 1.0000 69.63
27.5 41,245 0.0000 1.0000 69.63
28.5 41,245 599 0.0145 0.9855 69.63
29.5 40,646 0.0000 1.0000 68.62
30.5 40,646 0.0000 1.0000 68.62
31.5 39,894 572 0.0143 0.9857 68.62
32.5 33,739 3,187 0.0945 0.9055 67.64
33.5 31,044 0.0000 1.0000 61.25
34.5 31,044 246 0.0079 0.9921 61.25
35.5 30,848 4,202 0.1362 0.8638 60.77
36.5 26,646 7,408 0.2780 0.7220 52.49
37.5 15,798 49 0.0031 0.9969 37.90
38.5 16,135 246 0.0152 0.9848 37.78
111-477
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT -TRAILERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1941-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 15,889 958 0.0603 0.9397 37.20
40.5 15,255 0.0000 1.0000 34.96
41.5 15,255 2,353 0.1542 0.8458 34.96
42.5 12,903 51 0.0040 0.9960 29.57
43.5 12,852 2,075 0.1615 0.8385 29.45
44.5 10,776 420 0.0390 0.9610 24.70
45.5 10,356 0.0000 1.0000 23.73
46.5 7,642 2,840 0.3717 0.6283 23.73
47.5 2,187 0.0000 1.0000 14.91
48.5 2,187 0.0000 1.0000 14.91
49.5 2,187 0.0000 1.0000 14.91
50.5 2,187 0.0000 1.0000 14.91
51.5 2,187 0.0000 1.0000 14.91
.
52.5
53.5
2,187
2,187
0.0000
0.0000
1.0000
1.0000
14.91
14.91
54.5 2,187 0.0000 1.0000 14.91
55.5 2,187 0.0000 1.0000 14.91
56.5 520 0.0000 1.0000 14.91
57.5 520 0.0000 1.0000 14.91
58.5 520 0.0000 1.0000 14.91
59.5 520 0.0000 1.0000 14.91
60.5 520 0.0000 1.0000 14.91
61.5 520 246 0.4735 0.5265 14.91
62.5 274 0.0000 1.0000 7.85
63.5 274 0.0000 1.0000 7.85
64.5 274 0.0000 1.0000 7.85
65.5 274 0.0000 1.0000 7.85
66.5 274 0.0000 1.0000 7.85
67.5 274 0.0000 1.0000 7.85
68.5 274 0.0000 1.0000 7.85
69.5 274 0.0000 1.0000 7.85
70.5 7.85
.
I I1
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
• 2001-2011 EXPERIENCE:
ORIGINAL CURVE 1992-2011 PLACEMENTS
n
-.1 (0
0 z > >
U)
1- z w
cc 0
w
0.
ME
nL
15
AGE IN YEARS
'I
I
I
0
I
I
0
PACIFICORP S
CALIFORNIA PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1992-2011 EXPERIENCE BAND 2001-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,643,147 0.0000 1.0000 100.00
0.5 1,381,240 0.0000 1.0000 100.00
1.5 1,454,708 0.0000 1.0000 100.00
2.5 882,401 0.0000 1.0000 100.00
3.5 904,971 0.0000 1.0000 100.00
4.5 904,971 0.0000 1.0000 100.00
5.5 904,971 66,489 0.0735 0.9265 100.00
6.5 991,334 293,319 0.2959 0.7041 92.65
7.5 747,961 285,972 0.3823 0.6177 65.24
8.5 560,394 256,129 0.4571 0.5429 40.30
9.5 48,262 48,262 1.0000 21.88
10.5
0
1]
03 -
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES

100 -
ORIGINAL CURVE a 19W2011 EXPERIENCE:
1946-.2,011 PLACEMENTS
1992-2011 EXPERIENCE:

90 1 1946-2011 PLACEMENTS
_ MIOWA 1 -Li .5
50
40
I
30
ol

0 10 20 30 40 50 60
AGE IN YEARS
9 0 0
2 >
(0
2 w
cc 0
w
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1980-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 5,271,080 0.0000 1.0000 100.00
0.5 4,640,418 0.0000 1.0000 100.00
1.5 4,100,552 0.0000 1.0000 100.00
2.5 4,012,062 0.0000 1.0000 100.00
3.5 3,861,810 100,382 0.0260 0.9740 100.00
4.5 3,808,285 271,059 0.0712 0.9288 97.40
5.5 2,931,252 206,864 0.0706 0.9294 90.47
6.5 2,724,388 190,544 0.0699 0.9301 84.08
7.5 2,210,362 66,456 0.0301 0.9699 78.20
8.5 2,143,906 5,483 0.0026 0.9974 75.85
9.5 1,615,471 0.0000 1.0000 75.66
10.5 1,615,809 226,870 0.1404 0.8596 75.66
11.5 1,407,737 179,709 0.1277 0.8723 65.03
S 12.5
13.5
1,228,028
807,646
254,887
189,704
0.2076
0.2349
0.7924
0.7651
56.73
44.96
14.5 617,943 198,268 0.3209 0.6791 34.40
15.5 409,528 0.0000 1.0000 23.36
16.5 409,528 0.0000 1.0000 23.36
17.5 409,528 63,013 0.1539 0.8461 23.36
18.5 98,408 0.0000 1.0000 19.77
19.5 98,408 0.0000 1.0000 19.77
20.5 98,408 0.0000 1.0000 19.77
21.5 52,423 0.0000 1.0000 19.77
22.5 56,307 0.0000 1.0000 19.77
23.5 65,310 0.0000 1.0000 19.77
24.5 65,310 0.0000 1.0000 19.77
25.5 65,310 0.0000 1.0000 19.77
26.5 65,310 55,860 0.8553 0.1447 19.77
27.5 9,449 0.0000 1.0000 2.86
28.5 9,449 0.0000 1.0000 2.86
29.5 9,449 0.0000 1.0000 2.86
30.5 9,449 0.0000 1.0000 2.86
31.5 9,449 0.0000 1.0000 2.86
32.5 9,449 0.0000 1.0000 2.86
33.5 12,215 0.0000 1.0000 2.86
34.5 12,215 0.0000 1.0000 2.86
35.5 12,215 0.0000 1.0000 2.86
36.5 12,215 0.0000 1.0000 2.86
37.5 12,215 0.0000 1.0000 2.86
38.5 12,215 3,884 0.3180 0.6820 2.86
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1980-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 8,331 5,566 0.6680 0.3320 1.95
40.5 2,766 0.0000 1.0000 0.65
41.5 2,766 0.0000 1.0000 0.65
42.5 2,766 0.0000 1.0000 0.65
43.5 2,766 0.0000 1.0000 0.65
44.5 2,766 0.0000 1.0000 0.65
45.5 2,766 0.0000 1.0000 0.65
46.5 2,766 0.0000 1.0000 0.65
47.5 2,766 2,766 1.0000 0.65
48.5
[1
.
.
111-483
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 5,028,129 0.0000 1.0000 100.00
0.5 4,588,950 0.0000 1.0000 100.00
1.5 4,100,552 0.0000 1.0000 100.00
2.5 4,012,062 0.0000 1.0000 100.00
3.5 3,796,521 100,382 0.0264 0.9736 100.00
4.5 3,696,139 271,059 0.0733 0.9267 97.36
5.5 2,819,106 206,864 0.0734 0.9266 90.22
6.5 2,612,242 190,544 0.0729 0.9271 83.60
7.5 2,098,216 1,167 0.0006 0.9994 77.50
8.5 2,097,049 5,483 0.0026 0.9974 77.46
9.5 1,568,614 0.0000 1.0000 77.25
10.5 1,568,614 226,533 0.1444 0.8556 77.25
11.5 1,342,082 160,911 0.1199 0.8801 66.10
.
12.5
13.5
1,181,171
755,223
254,887
189,704
0.2158
0.2512
0.7842
0.7488
58.17
45.62
14.5 565,520 198,268 0.3506 0.6494 34.16
15.5 357,105 0.0000 1.0000 22.18
16.5 403,962 0.0000 1.0000 22.18
17.5 403,962 63,013 0.1560 0.8440 22.18
18.5 92,843 0.0000 1.0000 18.72
19.5 92,843 0.0000 1.0000 18.72
20.5 92,843 0.0000 1.0000 18.72
21.5 46,857 0.0000 1.0000 18.72
22.5 46,857 0.0000 1.0000 18.72
23.5 46,857 0.0000 1.0000 18.72
24.5 46,857 0.0000 1.0000 18.72
25.5 52,423 0.0000 1.0000 18.72
26.5 52,423 46,857 0.8938 0.1062 18.72
27.5 5,566 0.0000 1.0000 1.99
28.5 5,566 0.0000 1.0000 1.99
29.5 5,566 0.0000 1.0000 1.99
30.5 5,566 0.0000 1.0000 1.99
31.5 5,566 0.0000 1.0000 1.99
32.5 5,566 0.0000 1.0000 1.99
33.5 5,566 0.0000 1.0000 1.99
34.5 9,449 0.0000 1.0000 1.99
35.5 9,449 0.0000 1.0000 1.99
36.5 9,449 0.0000 1.0000 1.99
37.5 9,449 0.0000 1.0000 1.99
38.5 9,449 3,884 0.4110 0.5890 1.99
II IE;I
PACIFICORP
CALIFORNIA PROPERTY
•i
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1946-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 5,566 5,566 1.0000 1.17
40.5
41.5
42.5
43.5
44.5
45.5 2,766 0.0000
46.5 2,766 0.0000
47.5 2,766 2,766 1.0000
48.5
Q
•i
II1$I
S
II i;i
UTAH PROPERTY
S
0
r
S . S
PACIFICORP
UTAH PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE 0 18892011 PLACEMENTS
0 00
>
(1)
z w
Q Ir Ui
50
40- 40
o L
V V '14J bu 80 100 120
AGE IN YEARS
PACIFICORP
UTAH PROPERTY
.
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1889-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 46,380,485 7,578 0.0002 0.9998 100.00
0.5 44,950,300 11,563 0.0003 0.9997 99.98
1.5 42,967,918 98,807 0.0023 0.9977 99.96
2.5 36,953,593 50,281 0.0014 0.9986 99.73
3.5 32,426,104 31,465 0.0010 0.9990 99.59
4.5 29,315,367 20,447 0.0007 0.9993 99.50
5.5 26,643,531 26,491 0.0010 0.9990 99.43
6.5 25,172,441 459,303 0.0182 0.9818 99.33
7.5 22,034,172 109,058 0.0049 0.9951 97.52
8.5 17,808,777 88,744 0.0050 0.9950 97.03
9.5 16,935,544 31,787 0.0019 0.9981 96.55
10.5 15,665,532 78,130 0.0050 0.9950 96.37
11.5 14,377,470 10,676 0.0007 0.9993 95.89
12.5 13,146,461 87,094 0.0066 0.9934 95.82
13.5 12,470,789 38,722 0.0031 0.9969 95.18
14.5 10,672,818 50,781 0.0048 0.9952 94.89
15.5 10,526,485 30,833 0.0029 0.9971 94.43
16.5 8,878,404 56,359 0.0063 0.9937 94.16
17.5 7,411,461 23,622 0.0032 0.9968 93.56
18.5 6,748,749 16,466 0.0024 0.9976 93.26
19.5 5,984,737 34,274 0.0057 0.9943 93.03
20.5 5,682,880 120,447 0.0212 0.9788 92.50
21.5 5,371,293 30,812 0.0057 0.9943 90.54
22.5 4,360,997 6,404 0.0015 0.9985 90.02
23.5 3,673,597 51,548 0.0140 0.9860 89.89
24.5 3,315,805 6,947 0.0021 0.9979 88.63
25.5 2,928,122 11,091 0.0038 0.9962 88.44
26.5 2,803,819 25,884 0.0092 0.9908 88.11
27.5 2,622,197 26,492 0.0101 0.9899 87.29
28.5 2,544,589 39,120 0.0154 0.9846 86.41
29.5 2,357,481 17,720 0.0075 0.9925 85.08
30.5 2,207,144 53,829 0.0244 0.9756 84.44
31.5 2,080,473 7,586 0.0036 0.9964 82.38
32.5 1,967,865 22,866 0.0116 0.9884 82.08
33.5 1,892,793 48,988 0.0259 0.9741 81.13
34.5 1,800,456 13,008 0.0072 0.9928 79.03
35.5 1,773,126 106,689 0.0602 0.9398 78.46
36.5 1,618,383 5,937 0.0037 0.9963 73.74
37.5 1,544,357 11,830 0.0077 0.9923 73.47
38.5 1,459,130 9,606 0.0066 0.9934 72.91 El
PACIFICORP
UTAH PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1889-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,434,722 6,167 0.0043 0.9957 72.43
40.5 1,385,326 2,254 0.0016 0.9984 72.11
41.5 1,244,123 13,017 0.0105 0.9895 72.00
42.5 1,201,603 1,587 0.0013 0.9987 71.24
43.5 1,177,302 9,810 0.0083 0.9917 71.15
44.5 1,142,058 15,974 0.0140 0.9860 70.56
45.5 1,093,872 57,520 0.0526 0.9474 69.57
46.5 1,003,809 8,737 0.0087 0.9913 65.91
47.5 788,051 9,517 0.0121 0.9879 65.34
48.5 753,810 60,352 0.0801 0.9199 64.55
49.5 660,907 0.0000 1.0000 59.38
50.5 613,743 125 0.0002 0.9998 59.38
51.5 583,134 5,441 0.0093 0.9907 59.37
S 52.5
53.5
556,003
489,118
10,084
11,088
0.0181
0.0227
0.9819
0.9773
58.81
57.75
54.5 370,280 14,026 0.0379 0.9621 56.44
55.5 318,575 0.0000 1.0000 54.30
56.5 290,896 0.0000 1.0000 54.30
57.5 286,435 412 0.0014 0.9986 54.30
58.5 250,248 25,255 0.1009 0.8991 54.22
59.5 196,370 137 0.0007 0.9993 48.75
60.5 178,488 2,418 0.0135 0.9865 48.72
61.5 175,970 135 0.0008 0.9992 48.06
62.5 146,844 0.0000 1.0000 48.02
63.5 146,212 0.0000 1.0000 48.02
64.5 145,714 19,189 0.1317 0.8683 48.02
65.5 126,034 2,180 0.0173 0.9827 41.70
66.5 123,854 330 0.0027 0.9973 40.97
67.5 123,524 123 0.0010 0.9990 40.87
68.5 123,401 1,397 0.0113 0.9887 40.82
69.5 121,403 7,985 0.0658 0.9342 40.36
70.5 105,021 579 0.0055 0.9945 37.71
71.5 103,590 0.0000 1.0000 37.50
72.5 103,590 0.0000 1.0000 37.50
73.5 101,602 0.0000 1.0000 37.50
74.5 100,480 0.0000 1.0000 37.50
75.5 100,480 664 0.0066 0.9934 37.50
76.5 99,816 0.0000 1.0000 37.25
77.5 99,816 2,170 0.0217 0.9783 37.25
78.5 97,647 0.0000 1.0000 36.44
iiii:i
PACIFICORP
UTAH PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1889-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 97,647 32 0.0003 0.9997 36.44
80.5 97,615 35,153 0.3601 0.6399 36.43
81.5 58,278 924 0.0159 0.9841 23.31
82.5 55,052 239 0.0043 0.9957 22.94
83.5 54,814 443 0.0081 0.9919 22.84
84.5 52,684 15,448 0.2932 0.7068 22.66
85.5 35,373 2,824 0.0798 0.9202 16.01
86.5 32,549 0.0000 1.0000 14.74
87.5 32,549 0.0000 1.0000 14.74
88.5 31,500 5,413 0.1718 0.8282 14.74
89.5 26,087 0.0000 1.0000 12.20
90.5 26,087 0.0000 1.0000 12.20
91.5 26,087 0.0000 1.0000 12.20
92.5 26,087 0.0000 1.0000 12.20
93.5 26,087 0.0000 1.0000 12.20
94.5 26,087 0.0000 1.0000 12.20
95:5 26,087 0.0000 1.0000 12.20
96.5 26,087 0.0000 1.0000 12.20
97.5 25,132 0.0000 1.0000 12.20
98.5 22,816 0.0000 1.0000 12.20
99.5 22,816 0.0000 1.0000 12.20
100.5 22,816 0.0000 1.0000 12.20
101.5 12.20
111-490
. . .
Co
-
PACIFICORP
UTAH PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
00
19242011 EXPERIENCE: I ORIGINAL ww 1895-2011 PLACEMENTS
1982-2011 EXPERIENCE:

90 1906-2011 PLACEMENTS
'a
H1
8C
70
60.
50
,4IOWA 47:RO 5
40

20 \AA
a
10

0 20 40 60 80 100 12
AGE IN YEARS
PACIFICORP
UTAH PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 463,716,864 353,707 0.0008 0.9992 100.00
0.5 441,183,319 805,647 0.0018 0.9982 99.92
1.5 426,923,335 909,181 0.0021 0.9979 99.74
2.5 384,116,315 2,516,717 0.0066 0.9934 99.53
3.5 357,609,178 2,353,458 0.0066 0.9934 98.88
4.5 339,106,570 2,468,603 0.0073 0.9927 98.23
5.5 322,143,326 2,302,685 0.0071 0.9929 97.51
6.5 301,037,149 4,878,893 0.0162 0.9838 96.81
7.5 270,491,395 2,896,711 0.0107 0.9893 95.24
8.5 239,865,345 1,967,292 0.0082 0.9918 94.22
9.5 218,110,748 2,100,393 0.0096 0.9904 93.45
10.5 191,535,371 1,725,305 0.0090 0.9910 92.55
11.5 175,608,848 1,205,877 0.0069 0.9931 91.72
12.5 161,108,972 1,967,576 0.0122 0.9878 91.09
13.5 149,099,120 1,216,422 0.0082 0.9918 89.98
14.5 132,297,971 1,250,307 0.0095 0.9905 89.24
15.5 127,435,224 1,146,476 0.0090 0.9910 88.40
16.5 112,076,095 1,595,200 0.0142 0.9858 87.60
17.5 99,008,373 1,064,186 0.0107 0.9893 86.36
18.5 86,908,814 1,128,753 0.0130 0.9870 85.43
19.5 77,017,115 929,714 0.0121 0.9879 84.32
20.5 72,646,202 963,329 0.0133 0.9867 83.30
21.5 69,393,446 1,060,171 0.0153 0.9847 82.20
22.5 62,645,598 959,849 0.0153 0.9847 80.94
23.5 60,462,165 801,077 0.0132 0.9868 79.70
24.5 56,984,483 694,442 0.0122 0.9878 78.64
25.5 52,635,665 594,736 0.0113 0.9887 77.69
26.5 50,046,141 876,991 0.0175 0.9825 76.81
27.5 46,389,000 722,390 0.0156 0.9844 75.46
28.5 42,865,354 716,546 0.0167 0.9833 74.29
29.5 39,747,678 593,161 0.0149 0.9851 73.05
30.5 35,640,701 822,225 0.0231 0.9769 71.96
31.5 33,027,978 504,065 0.0153 0.9847 70.30
32.5 30,789,772 287,861 0.0093 0.9907 69.22
33.5 28,814,775 365,999 0.0127 0.9873 68.58
34.5 27,039,833 486,286 0.0180 0.9820 67.70
35.5 23,971,510 506,529 0.0211 0.9789 66.49
36.5 20,456,947 250,080 0.0122 0.9878 65.08
37.5 19,286,777 507,187 0.0263 0.9737 64.29
38.5 17,613,005 423,553 0.0240 0.9760 62.60
111-492
PACIFICORP
UTAH PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 16,466,003 335,746 0.0204 0.9796 61.09
40.5 15,697,819 328,373 0.0209 0.9791 59.84
41.5 14,746,269 298,780 0.0203 0.9797 58.59
42.5 13,226,411 389,841 0.0295 0.9705 57.41
43.5 12,279,179 303,424 0.0247 0.9753 55.71
44.5 11,241,447 301,779 0.0268 0.9732 54.34
45.5 10,623,908 276,227 0.0260 0.9740 52.88
46.5 9,986,539 242,498 0.0243 0.9757 51.50
47.5 8,798,525 240,604 0.0273 0.9727 50.25
48.5 8,195,002 284,975 0.0348 0.9652 48.88
49.5 7,316,804 203,292 0.0278 0.9722 47.18
50.5 6,364,535 119,298 0.0187 0.9813 45.87
51.5 5,358,119 122,275 0.0228 0.9772 45.01
.
52.5 4,903,867 217,424 0.0443 0.9557 43.98
53.5 4,326,107 151,521 0.0350 0.9650 42.03
54.5 3,500,329 131,582 0.0376 0.9624 40.56
55.5 3,102,952 156,163 0.0503 0.9497 39.03
56.5 2,484,754 163,285 0.0657 0.9343 37.07
57.5 2,008,483 35,533 0.0177 0.9823 34.63
58.5 1,655,753 24,037 0.0145 0.9855 34.02
59.5 1,489,694 47,846 0.0321 0.9679 33.53
60.5 1,359,284 50,397 0.0371 0.9629 32.45
61.5 1,153,394 54,941 0.0476 0.9524 31.25
62.5 888,703 72,769 0.0819 0.9181 29.76
63.5 639,002 12,425 0.0194 0.9806 27.32
64.5 594,194 55,971 0.0942 0.9058 26.79
65.5 512,442 10,034 0.0196 0.9804 24.27
66.5 496,137 15,424 0.0311 0.9689 23.79
67.5 460,688 36,346 0.0789 0.9211 23.05
68.5 419,353 16,419 0.0392 0.9608 21.23
69.5 384,344 24,453 0.0636 0.9364 20.40
70.5 337,387 3,857 0.0114 0.9886 19.10
71.5 326,868 11,022 0.0337 0.9663 18.89
72.5 303,668 36,742 0.1210 0.8790 18.25
73.5 258,403 2,145 0.0083 0.9917 16.04
74.5 248,255 16,465 0.0663 0.9337 15.91
75.5 225,189 1,489 0.0066 0.9934 14.85
76.5 222,130 4,064 0.0183 0.9817 14.75
77.5 218,066 14,784 0.0678 0.9322 14.48
78.5 201,836 2,264 0.0112 0.9888 13.50
111-493
PACIFICORP
UTAH PROPERTY
L.]
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1895-2011 EXPERIENCE BAND 1924-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 198,540 3,279 0.0165 0.9835 13.35
80.5 189,771 15,854 0.0835 0.9165 13.13
81.5 156,301 46,623 0.2983 0.7017 12.03
82.5 103,958 3,721 0.0358 0.9642 8.44
83.5 90,859 10,862 0.1195 0.8805 8.14
84.5 73,911 7,407 0.1002 0.8998 7.17
85.5 64,801 9,207 0.1421 0.8579 6.45
86.5 53,734 426 0.0079 0.9921 5.53
87.5 50,306 210 0.0042 0.9958 5.49
88.5 40,119 0.0000 1.0000 5.47
89.5 39,371 0.0000 1.0000 5.47
90.5 26,009 0.0000 1.0000 5.47
91.5 25,977 4,000 0.1540 0.8460 5.47
92.5 20,474 0.0000 1.0000 4.63
93.5 8,353 0.0000 1.0000 4.63
94.5 5,850 0.0000 1.0000 4.63
95.5 4,480 0.0000, 1.0000 4.63
96.5 3,820 0.0000 1.0000 4.63
97.5 3,820 0.0000 1.0000 4.63
98.5 3,557 0.0000 1.0000 4.63
99.5 3,157 0.0000 1.0000 4.63
100.5 3,157 230 0.0728 0.9272 4.63
101.5 4.29
SI
•i
[1Ii!1
PACIFICORP
UTAH PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1906-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAJ. RATIO RATIO INTERVAL
0.0 409,909,040 291,880 0.0007 0.9993 100.00
0.5 392,186,862 485,320 0.0012 0.9988 99.93
1.5 380,949,780 741,857 0.0019 0.9981 99.81
2.5 340,565,235 2,169,116 0.0064 0.9936 99.61
3.5 316,812,787 1,999,515 0.0063 0.9937 98.98
4.5 300,498,538 2,142,371 0.0071 0.9929 98.35
5.5 286,845,487 2,012,067 0.0070 0.9930 97.65
6.5 270,331,169 4,539,968 0.0168 0.9832 96.97
7.5 241,443,666 2,502,581 0.0104 0.9896 95.34
8.5 212,817,326 1,607,881 0.0076 0.9924 94.35
9.5 192,615,100 1,655,688 0.0086 0.9914 93.64
10.5 167,619,368 1,456,989 0.0087 0.9913 92.83
11.5 152,730,514 864,448 0.0057 0.9943 92.02
.
12.5 140,193,550 1,816,034 0.0130 0.9870 91.50
13.5 129,265,758 995,092 0.0077 0.9923 90.32
14.5 114,180,990 966,844 0.0085 0.9915 89.62
15.5 110,111,893 982,823 0.0089 0.9911 88.86
16.5 95,477,039 1,416,341 0.0148 0.9852 88.07
17.5 83,563,217 914,149 0.0109 0.9891 86.76
18.5 72,286,592 951,839 0.0132 0.9868 85.82
19.5 63,543,406 773,462 0.0122 0.9878 84.69
20.5 60,622,812 806,689 0.0133 0.9867 83.65
21.5 58,665,344 910,994 0.0155 0.9845 82.54
22.5 52,634,433 796,038 0.0151 0.9849 81.26
23.5 51,508,274 721,816 0.0140 0.9860 80.03
24.5 49,164,548 593,232 0.0121 0.9879 78.91
25.5 45,381,312 426,907 0.0094 0.9906 77.96
26.5 43,898,534 806,357 0.0184 0.9816 77.22
27.5 40,960,497 616,879 0.0151 0.9849 75.80
28.5 38,306,135 650,409 0.0170 0.9830 74.66
29.5 35,662,114 519,171 0.0146 0.9854 73.40
30.5 32,009,306 775,818 0.0242 0.9758 72.33
31.5 29,972,724 461,294 0.0154 0.9846 70.57
32.5 28,179,963 241,026 0.0086 0.9914 69.49
33.5 26,777,714 338,999 0.0127 0.9873 68.89
34.5 25,128,371 426,372 0.0170 0.9830 68.02
35.5 22,171,132 450,244 0.0203 0.9797 66.87
36.5 18,749,376 181,455 0.0097 0.9903 65.51
37.5 17,697,709 467,117 0.0264 0.9736 64.88
38.5 16,071,199 370,802 0.0231 0.9769 63.16
111-495
PACIFICORP
UTAH PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1906-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 15,005,297 300,760 0.0200 0.9800 61.71
40.5 14,351,404 279,611 0.0195 0.9805 60.47
41.5 13,491,310 271,518 0.0201 0.9799 59.29
42.5 12,080,926 318,747 0.0264 0.9736 58.10
43.5 11,216,432 273,993 0.0244 0.9756 56.56
44.5 10,263,580 254,683 0.0248 0.9752 55.18
45.5 9,701,422 235,447 0.0243 0.9757 53.81
46.5 9,124,499 226,884 0.0249 0.9751 52.51
47.5 7,952,390 212,725 0.0267 0.9733 51.20
48.5 7,379,202 247,420 0.0335 0.9665 49.83
49.5 6,539,590 148,679 0.0227 0.9773 48.16
50.5 5,649,433 92,311 0.0163 0.9837 47.07
51.5 4,742,082 96,249 0.0203 0.9797 46.30
52.5 4,337,289 194,869 0.0449 0.9551 45.36
53.5 3,847,397 125,668 0.0327 0.9673 43.32
54.5 3,055,849 122,722 0.0402 0.9598 41.90
55.5 2,673,304 118,812 0.0444 0.9556 40.22
56.5 2,134,969 63,490 0.0297 0.9703 38.43
57.5 1,787,876 29,332 0.0164 0.9836 37.29
58.5 1,452,328 16,488 0.0114 0.9886 36.68
59.5 1,299,027 43,648 0.0336 0.9664 36.26
60.5 1,186,603 22,290 0.0188 0.9812 35.04
61.5 1,017,607 23,273 0.0229 0.9771 34.39
62.5 789,798 55,104 0.0698 0.9302 33.60
63.5 572,382 5,561 0.0097 0.9903 31.26
64.5 560,024 55,971 0.0999 0.9001 30.95
65.5 480,777 10,034 0.0209 0.9791 27.86
66.5 465,779 11,722 0.0252 0.9748 27.28
67.5 444,234 36,346 0.0818 0.9182 26.59
68.5 405,082 16,419 0.0405 0.9595 24.42
69.5 374,674 21,702 0.0579 0.9421 23.43
70.5 330,466 3,857 0.0117 0.9883 22.07
71.5 325,213 11,022 0.0339 0.9661 21.81
72.5 302,013 36,742 0.1217 0.8783 21.07
73.5 256,748 2,145 0.0084 0.9916 18.51
74.5 246,600 16,465 0.0668 0.9332 18.35
75.5 225,189 1,489 0.0066 0.9934 17.13
76.5 222,130 4,064 0.0183 0.9817 17.02
77.5 218,066 14,784 0.0678 0.9322 16.70
78.5 201,836 2,264 0.0112 0.9888 15.57
I
[1
ii1Tei
PLACEMENT BAND 1906-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
C
79.5
80.5
81.5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91.5
92.5
93.5
94.5
95.5
96.5
97.5
98.5
99.5
100.5
101.5
198,540
189,771
156,301
103,958
90,859
73,911
64,801
53,734
50,306
40,119
39,371
26,009
25,977
20,474
8,353
5,850
4,480
3,820
3,820
3,557
3,157
3,157
PACIFICORP
.

UTAH PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
EXPERIENCE BAND 1982-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
3,279 0.0165 0.9835 15.40
15,854 0.0835 0.9165 15.14
46,623 0.2983 0.7017 13.88
3,721 0.0358 0.9642 9.74
10,862 0.1195 0.8805 9.39
7,407 0.1002 0.8998 8.27
9,207 0.1421 0.8579 7.44
426 0.0079 0.9921 6.38
210 0.0042 0.9958 6.33
0.0000 1.0000 6.30
0.0000 1.0000 6.30
0.0000 1.0000 6.30
4,000 0.1540 0.8460 6.30
0.0000 1.0000 5.33
0.0000 1.0000 5.33
0.0000 1.-0000 5.33
0.0000 1.0000 5.33
0.0000 1.0000 5.33
0.0000 1.0000 5.33
0.0000 1.0000 5.33
0.0000 1.0000 5.33
230 0.0728 0.9272 5.33
4.95
.
111-497
z > >
z w
w 0
PACIFICORP
UTAH PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
AGE IN YEARS
. .
PACIFICORP
UTAH PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1979-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 12,47,557 0.0000 1.0000 100.00
0.5 12,478,715 271 0.0000 1.0000 100.00
1.5 12,286,550 72,770 0.0059 0.9941 100.00
2.5 11,787,282 35,138 0.0030 0.9970 99.41
3.5 11,604,493 33,176 0.0029 0.9971 99.11
4.5 11,479,801 228,282 0.0199 0.9801 98.83
5.5 11,183,229 21,726 0.0019 0.9981 96.86
6.5 10,700,219 7,524 0.0007 0.9993 96.67
7.5 9,882,805 147,556 0.0149 0.9851 96.60
8.5 8,757,435 49,104 0.0056 0.9944 95.16
9.5 8,391,960 8,331 0.0010 0.9990 94.63
10.5 8,118,192 31,021 0.0038 0.9962 94.53
11.5 7,760,156 11,701 0.0015 0.9985 94.17
12.5 S 13.5
7,486,224
7,419,858
0.0000
0.0000
1.0000
1.0000
94.03
94.03
14.5 7,263,246 68,137 0.0094 0.9906 94.03
15.5 7,092,519 269,158 0.0379 0.9621 93.15
16.5 6,622,825 1,930 0.0003 0.9997 89.61
17.5 6,471,318 5,570,740 0.8608 0.1392 89.59
18.5 847,408 30,590 0.0361 0.9639 12.47
19.5 744,145 3,904 0.0052 0.9948 12.02
20.5 673,621 62 0.0001 0.9999 11.95
21.5 639,881 111,432 0.1741 0.8259 11.95
22.5 466,601 86,622 0.1856 0.8144 9.87
23.5 349,321 33,134 0.0949 0.9051 8.04
24.5 284,178 0.0000 1.0000 7.28
25.5 183,138 32,310 0.1764 0.8236 7.28
26.5 85,848 37,442 0.4361 0.5639 5.99
27.5 36,160 0.0000 1.0000 3.38
28.5 36,160 7,825 0.2164 0.7836 3.38
29.5 15,420 0.0000 1.0000 2.65
30.5 1,180 0.0000 1.0000 2.65
31.5 1,180 1,180 1.0000 2.65
32.5
L
111-499
.
U
0
S
11-500
UTAH AND IDAHO PROPERTY
.
0
[I
S
0
04 1'14
o
El 0
C-)
H Q
1L (\J
H
0
z
U)
o z c
I- 0
O U)CX
CQ
oo
o o
12L4 El ~D
H H
U)
p1[.IsI[.1IIJt]
.
111-501
PACIFICORP
UTAH AND IDAHO PROPERTY

.
ACCOUNT 360.20 LAND RIGHTS
SIMULATED PLANT BALANCES BASED ON
SURVIVOR CURVE... 60-R4
SIMULATED
BALANCE
6,501,101
6,900,121
7,186,710
7,201,966
7,463,327
7,490,952
7,501,182
8,214, 439
8,293,036
8,324,473
8,323,568
8,433,760
8,441,128
8,595,394
8,594,606
8,732,918
8,819,880
9,774,482
10,131,805
11,496,040
CONFORM
INDEX
1363.9
DIFFERENCE
58
171
320
512
757
1,064
1,436
1,918
2,516
3,253
4,159
5,256
6,589
8,203
10,135
12,451
13,128-
9,847-
5, 951-
1,335-
RETIREMENTS
EXPERIENCE
BEG END
0.0 1.6
BOOK
YEAR BALANCE
1992 6,501,159
1993 6,900,293
1994 7,187,030
1995 7,202,478
1996 7,464,083
1997 7,492,016
1998 7,502,618
1999 8,216,357
2000 8,295,552
2001 8,327,727
2002 8,327,727
2003 8,439,016
2004 8,447,717
2005 8,603,598
2006 8,604,741
2007 8,745,369
2008 8,806,752
2009 9,764,635
2010 10,125,854
2011 11,494,705

AVERAGE BOOK RESIDUAL
BALANCE MEASURE

8,322,471 6,102
111-502
0 c)
.
PACIFICORP
UTAH AND IDAHO PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
COMPARISON OF BOOK BALANCES
WITH BALANCES SIMULATED BY
SURVIVOR CURVE... 50-RO.5
PACIFICORP
UTAH AND IDAHO PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
SIMULATED PLANT BALANCES BASED ON
SURVIVOR CURVE... 50-R0.5
BOOK SIMULATED
YEAR BALANCE BALANCE DIFFERENCE
1992 160,727,763 160,215,389 512,374
1993 170,732,874 169,438,820 1,294,054
1994 182,037,465 179,607,321 2,430,144
1995 190,647,918 187,967,764 2,680,153
1996 205,496,408 202,818,006 2,678,402
1997 223,463,057 220,459,392 3,003,665
1998 233,494,678 231,040,784 2,453,894
1999 244,570,389 239,872,324 4,698,065
2000 254,972,600 252,541,587 2,431,014
2001 264,854,868 262,745,860 2,109,008
2002 271,217,916 269,667,985 1,549,931
2003 285,011,544 284,557,617 453,927
2004 295, 615, 006 296,166,390 551,384-
2005 310,232,118 311,273,862 1,041,745-
2006 325, 443, 644 327, 158, 753 1,715,109-
2007 339, 541, 509 341, 408, 430 1,866,921-
2008 353,562,700 356,107,193 2,544,493-
2009 369,054,528 371,544,652 2,490,124-
2010 384,780,722 387,817,977 3,037,255-
2011 408, 882, 119 411, 852, 187 2,970,068-
RETIREMENTS
AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE
BALANCE MEASURE INDEX BEG END
273,716,991 2,353,921 116.3 96.9 100.0
•i
.
•i
111-504
.
C')
C)
H
z
F-i
Cf)
0
O Oz
H
0 H 0 w
'0
CU
F-i z
0 U U
C/)
U Z
o O
F-)
OF-D
U z o
H >
z D
U

It.II[.1I1II
111-505
PACIFICORP
UTAH AND IDAHO PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SIMULATED PLANT BALANCES BASED ON
SURVIVOR CURVE... 52-R0.5
BOOK SIMULATED
YEAR BALANCE BALANCE DIFFERENCE
1992 113,620,859 112,496,579 1,124,279
1993 121,552,951 119,878,219 1,674,732
1994 131, 148, 857 128, 622,386 2,526, 471
1995 137,216,890 134,048,669 3,168,221
1996 145,557,553 142,617,392 2,940,161
1997 154, 810, 643 151, 591, 281 3,219,361
1998 159,588,097 156,813,279 2,774,818
1999 166,307,767 162,056,310 4,251,457
2000 167,365,346 169, 459,304 2,093,957-
2001 178,816,343 180, 517, 925 1,701,582-
2002 185,577,892 187, 081,362 1,503,471-
2003 200,208,110 201,837,595 1,629,485-
2004 207,517,358 209,178,226 1,660,868-
2005 216,996,206 218,454,537 1,458,331-
2006 222, 429, 104 223, 348, 181 919,077-
2007 227,835,896 228,484,944 649,048-
2008 233,074,208 235,017,241 1,943,034-
2009 240,968,714 242,628,324 1,659,610-
2010 248,041,986 249,154,961 1,112,975-
2011 255,725,411 256,807,191 1,081,780-
RETIREMENTS
AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE
BALANCE MEASURE INDEX BEG END
185,718,010 2,151,258 86.3 94.5 100.0
.
111-506
a1 0
cc
I
. . .
PACIFICORP
UTAH AND IDAHO PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
COMPARISON OF BOOK BALANCES
WITH BALANCES SIMULATED BY
SURVIVOR CURVE... 60-R2
PACIFICORP
UTAH AND IDAHO PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
SIMULATED PLANT BALANCES BASED ON
SURVIVOR CURVE... 60-R2
BOOK SIMULATED
YEAR BALANCE BALANCE DIFFERENCE
1992 54,188,883 54,458,785 269,902-
1993 59, 473, 982 59, 740, 844 266,862-
1994 65, 469,543 65, 638,729 169,187-
1995 70, 930, 057 71, 175, 120 245,062-
1996 81,061,885 81,491,865 429,980-
1997 92,436,422 92,854,444 418,022-
1998 101,237,341 101,773,860 536,518-
1999 104,841,483 105,082,153 240,670-
2000 111,550,290 111,485,196 65,094
2001 116,279,338 115, 979,488 299,850
2002 121,063,321 120,695,250 368,071
2003 127, 077,045 126, 643, 518 433,527
2004 131,260,482 130,742,451 518,031
2005 136,622,509 136,061,306 561,203
2006 142,852,280 142,316,475 535,805
2007 151,091,807 150,424,787 667,020
2008 158,205,860 157,717,409 488,451
2009 167,657,401 167,218,873 438,528
2010 174,513,921 174,279,611 234,310
2011 181,035,192 181,576,186 540,994-
RETIREMENTS
AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE
BALANCE MEASURE INDEX BEG END
117,442,452 415,300 282.8 81.5 98.4
•i
•i
•i
SUV1100 N0fl1W4
CO
C)
H
z
U)
z o 0 o 0 H
0
N LO
cr-)
z
0 0 0
U)
z(-
U)
0 o 0
o o
U)
H H
0
E H CO
0
0
L
111-509
PACIFICORP
UTAH AND IDAHO PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SIMULATED PLANT BALANCES BASED ON
SURVIVOR CURVE... 50-R2
BOOK SIMULATED
YEAR BALANCE BALANCE DIFFERENCE
1992 166,033,593 164,192,404 1,841,189
1993 181,772,089 179,895,495 1,876,594
1994 198,088,396 195,796,368 2,292,028
1995 209, 756, 718 207, 358, 091 2,398, 627
1996 231,584,079 228,984,468 2,599,611
1997 256,962,835 254,004,728 2,958,107
1998 271,858,745 268,383,475 3,475,270
1999 289,095,025 284,506,183 4,588,842
2000 307,394,459 302,127,919 5,266,540
2001 325,068,075 318,838,881 6,229,193
2002 339,628,460 332,216,514 7,411,945
2003 357, 501, 913 349, 055, 970 8,445,943
2004 379,418,372 370,054,571 9,363,801
2005 397,096,455 386,735,182 10,361,273
2006 418,496,730 406,965,507 11,531,223
2007 442,752,704 429,992,408 12,760,296
2008 465,032,656 451,531,456 13,501,200
2009 481,534,057 466,652,906 14,881,152
2010 494, 824, 148 478,629,787 16, 194, 361
2011 508,616,225 492,031,495 16,584,730
RETIREMENTS
AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE
BALANCE MEASURE INDEX BEG END
336,125,787 9,195,772 36.6 98.3 100.0
.
[I
•1
111-510
sviioa NOfl1M
S
U) C,)
U) U) >z
o c
oz CJ) LU
CQ
El
zU) III U)
H I:x
C:l OD W a4 zz
Z 0 12 U) 0
C) 0 U)
C) C)
.
111-511
PACIFICORP
UTAH AND IDAHO PROPERTY

.
ACCOUNT 368 LINE TRANSFORMERS
SIMULATED PLANT BALANCES BASED ON
SURVIVOR CURVE... 45-R0.5
BOOK SIMULATED
YEAR BALANCE BALANCE DIFFERENCE
1992 184, 945, 138 188, 333, 955 3,388,817-
1993 195, 065, 516 197,122,328 2,056,812-
1994 205,524,935 205,392,376 132,558
1995 218,106,806 215,726,151 2,380,655
1996 235,030,215 230,300,158 4,730,056
1997 250,664,887 243,435,171 7,229,716
1998 261,368,915 254,524,288 6,844,627
1999 271, 869, 164 268, 218, 613 3,650,552
2000 290,727,003 286, 673, 078 4,053, 925
2001 306,192,448 300, 608, 116 5,584,332
2002 321,989,590 315, 146, 108 6,843,482
2003 336,254,419 329,066,447 7,187,972
2004 352,282,485 343,850,396 8,432,088
2005 370,290,317 360,956,048 9,334,269
2006 391,056,504 380, 709, 016 10,347,487
2007 417,402,240 405,924,355 11,477,886
2008 445,834,941 433,653,669 12,181,273
2009 468,548,059 454,538,796 14,009,262
2010 487,964,307 471,724,534 16,239,772
2011 510,458,127 492,653,881 17,804,246
RETIREMENTS
AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE
BALANCE MEASURE INDEX BEG END
326,078,801 9,013,162 36.2 100.0 100.0
•i
•I
111-512
CI) U)
114 r
cU) o Cl) U
H
H
W zz
U
z U)
o U)
14
0 0 U
o F< 0
H H
U
111-513
PACIFICORP
UTAH AND IDAHO PROPERTY

.
ACCOUNT 369 SERVICES
SIMULATED PLANT BALANCES BASED ON
SURVIVOR CURVE... 55-S5
BOOK SIMULATED
YEAR BALANCE BALANCE DIFFERENCE
1992 40,570,239 43,639,244 3,069,005-
1993 45,622,096 48, 697, 124 3,075,028-
1994 50,896,769 53,976,200 3,079,432-
1995 57, 598, 561 60, 706,444 3 1 107,883-
1996 63, 804, 963 66, 858, 605 3,053,642-
1997 74,134,248 77,120,772 2,986,524-
1998 81,430,332 84,378,215 2,947,883-
1999 87,770,971 90,614,905 2,843,935-
2000 103,226,573 105,857,860 2,631,287-
2001 114,269,764 116, 803, 109 2,533,346-
2002 126, 618,477 129, 023, 844 2,405,367-
2003 141,562,242 143,864,914 2,302,672-
2004 156,271,780 158,714,937 2,443,158-
2005 172,164,064 174,615,806 2,451,742-
2006 193, 618,056 196, 538, 801 2,920,745-
2007 213,353,236 216,503,251 3,150,015-
2008 229,437,527 232,969,412 3,531,885-
2009 242,536,870 246, 169, 434 3,632,565-
2010 253,645,982 257,326,533 3,680,552-
2011 265,472,440 269,237,363 3,764,923-
RETIREMENTS
AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE
BALANCE MEASURE INDEX BEG END
135,700,259 3,010,750 45.1 100.0 100.0
111-514
cil
01 Cl) a:
0 in
z
0
—J —J
. . .
PACIFICORP
UTAH AND IDAHO PROPERTY
ACCOUNT 370 METERS
COMPARISON OF BOOK BALANCES
WITH BALANCES SIMULATED BY
SURVIVOR CURVE... 25-S5
PACIFICORP
UTAH AND IDAHO PROPERTY
S
ACCOUNT 370 METERS
SIMULATED PLANT BALANCES BASED ON
SURVIVOR CURVE... 25-S5
BOOK SIMULATED
YEAR BALANCE BALANCE DIFFERENCE
1992 67,806,142 66,253,126 1,553,016
1993 71,906,057 72,402,256 496,199-
1994 74,023,793 76,524,520 2,500,727-
1995 76,822,432 79, 929, 911 3,107,479-
1996 77,578,925 82,249,367 4,670,442-
1997 83,797,916 87,972,956 4,175,039-
1998 86,982,750 91,084,986 4,102,236-
1999 89,982,469 92,906,935 2,924,466-
2000 88,789,002 93,590,413 4,801,411-
2001 89,318,326 94,202,875 4,884,549-
2002 93, 539, 381 98, 773,267 5,233,886-
2003 94,917,756 99,950,441 5,032,685-
2004 95,811,110 100,339,888 4,528,778-
2005 99,618,140 104,234,811 4,616,672-
2006 100,728,335 105,939,576 5,211,241-
2007 94,804,459 120,549,825 25,745,367-
2008 96,841,731 142,128,796 45,287,065-
2009 96,596,257 141,230,952 44,634,696-
2010 89,279,850 141, 884, 924 52,605,074-
2011 88, 679, 843 144, 585, 316 55,905,473-
RET IREMENTS
AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE
BALANCE MEASURE INDEX BEG END
87,891,234 23,292,189 3.8 100.0 100.0
•i
S
111-516
ci) U)
U)
H
Ii)
U)
El
U)
0 (3 U)
H Z tO
004
co
U)
z
0 (3 C-)
U)
U) C) c
z 0
I- LU
0
0 cU
0u
o 0
CL4 E-1
H H
U)
.
S8VI100 NOIliWI
111-517
PAC IF I CORP
UTAH AND IDAHO PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SIMULATED PLANT BALANCES BASED ON
SURVIVOR CURVE... 25-LO
BOOK SIMULATED
YEAR BALANCE BALANCE DIFFERENCE
1992 3,351,944 4,940,513 1,588,568-
1993 3,898,907 5,359,808 1,460,901-
1994 4,131,945 5,449,312 1,317,367-
1995 4,190,042 5,374,563 1,184,520-
1996 4,307,635 5,425,335 1,117,700-
1997 4,397,895 5,379,801 981,907-
1998 4,488,927 5,357,362 868,435-
1999 4,662,550 5,341,575 679,025-
2000 4,775,187 5,399,951 624,764-
2001 4,825,765 5,325,131 499,366-
2002 4,911,484 5,270,405 358,921-
2003 4,956,172 5,181,117 224,945-
2004 4,975,712 5,060,781 85,069-
2005 4,937,997 4,879,726 58,270
2006 4,887,628 4,699,309 188,319
2007 4,865,608 4,513,188 352,420
2008 4,822,435 4,335,464 486,971
2009 4,803,079 4,167,283 635,796
2010 4,765,218 4,002,427 762,791
2011 4,737,137 3,842,441 894,696
RETIREMENTS
AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE
BALANCE MEASURE INDEX BEG END
4,584,663 843,745 5.4 64.6 91.1
II
•i
.
1
111-518
E-1
(0
FI
U)
Cl)
z (-9
U)
0
(9 o z o H
H E-
H
FIH
U)
U)
z rD
0 0 0
co
( Ll)
0 z
U)
0
o
0 z-o
U)
H
0 >
o 0
S
111-519
PACIFICORP
UTAH AND IDAHO PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SIMULATED PLANT BALANCES BASED ON
SURVIVOR CURVE... 25-R0.5
•i
BOOK
BALANCE
12,992,299
14,187, 210
15,843, 901
16,747, 172
18, 209, 164
18,941,070
19,892,004
20, 783, 821
23,180, 802
23,914,097
24,445, 419
25,563, 626
26,350,044
26,878,898
27,106,295
27,755,447
28,976,940
29,579,290
26,809, 619
26,619, 841
SIMULATED
BALANCE
16,374, 636
17,306, 781
18,586, 421
19,092,298
20,143, 148
20,834,792
21,578, 991
21, 881, 120
23,888,058
24,378,889
24,604, 958
25,270,254
25,895, 988
26,031,764
25,923,420
26,052, 017
26,861,045
26,889,707
26,838,498
26, 895, 507
DIFFERENCE
3,382,337-
3,119, 571-
2,742,519-
2,345,126-
1,933,984-
1,893,721-
1,686,987-
1,097,298-
707,256-
464, 791-
159,539-
293,372
454,056
847,134
1,182,875
1,703,429
2,115,895
2,689,584
28,879-
275,666-
YEAR
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
RETIREMENTS
AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE
BALANCE MEASURE INDEX BEG END
22,738,848 1,780,583 12.8 100.0 100.0
[J
111-520
.
111-521
[II Is] I'd
0
.
01
. . .
PACIFICORP
IDAHO PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL • 19442011 EXPERIENCE:
1944-1944 PLACEMENTS .1RL I CURVE
0
Tm
N.) N.) z > > a:
(I)
I.- z w 0 a: uJ
1€ U 1) 40 60 80 100 120
AGE IN YEARS
PACIFICORP
IDAHO PROPERTY

.
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1944-1944 EXPERIENCE BAND 1944-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 48,923 0.0000 1.0000 100.00
0.5 48,923 0.0000 1.0000 100.00
1.5 48,923 0.0000 1.0000 100.00
2.5 48,923 0.0000 1.0000 100.00
3.5 48,923 0.0000 1.0000 100.00
4.5 48,923 0.0000 1.0000 100.00
5.5 48,923 0.0000 1.0000 100.00
6.5 48,923 0.0000 1.0000 100.00
7.5 48,923 0.0000 1.0000 100.00
8.5 48,923 0.0000 1.0000 100.00
9.5 48,923 0.0000 1.0000 100.00
10.5 48,923 0.0000 1.0000 100.00
11.5 48,923 0.0000 1.0000 100.00
12.5 48,923 0.0000 1.0000 100.00
13.5 48,923 0.0000 1.0000 100.00
14.5 48,923 0.0000 1.0000 100.00
15.5 48,923 0.0000 1.0000 100.00
16.5 48,923 0.0000 1.0000 100.00
17.5 48,923 0.0000 1.0000 100.00
18.5 48,923 0.0000 1.0000 100.00
19.5 48,923 0.0000 1.0000 100.00
20.5 48,923 0.0000 1.0000 100.00
21.5 48,923 0.0000 1.0000 100.00
22.5 48,923 0.0000 1.0000 100.00
23.5 48,923 0.0000 1.0000 100.00
24.5 48,923 0.0000 1.0000 100.00
25.5 48,923 0.0000 1.0000 100.00
26.5 48,923 311 0.0064 0.9936 100.00
27.5 48,612 173 0.0036 0.9964 99.36
28.5 48,439 169 0.0035 0.9965 99.01
29.5 48,269 259 0.0054 0.9946 98.66
30.5 48,011 439 0.0092 0.9908 98.14
31.5 47,571 211 0.0044 0.9956 97.24
32.5 47,360 128 0.0027 0.9973 96.80
33.5 47,231 153 0.0032 0.9968 96.54
34.5 47,078 174 0.0037 0.9963 96.23
35.5 46,904 185 0.0039 0.9961 95.87
36.5 46,719 318 0.0068 0.9932 95.50
37.5 46,401 717 0.0154 0.9846 94.85
38.5 45,685 573 0.0125 0.9875 93.38
•i
.
111-523
PACIFICORP
IDAHO PROPERTY
ACCOUNT 360.20 LAND RIGHTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1944-1944 EXPERIENCE BAND 1944-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 45,112 949 0.0210 0.9790 92.21
40.5 44,163 918 0.0208 0.9792 90.27
41.5 43,245 842 0.0195 0.9805 88.39
42.5 42,403 191 0.0045 0.9955 86.67
43.5 42,213 882 0.0209 0.9791 86.28
44.5 41,331 215 0.0052 0.9948 84.48
45.5 41,115 179 0.0044 0.9956 84.04
46.5 40,936 849 0.0207 0.9793 83.67
47.5 40,086 1,647 0.0411 0.9589 81.94
48.5 38,439 0.0000 1.0000 78.57
49.5 38,439 0.0000 1.0000 78.57
50.5 78.57
.
I
111-524
1
N..) z 01 5
U)
z Ui
0 a: LU
PACIFICORP
IDAHO PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
vu
1912-2011 PLACEMENTS
IOWA 6042
::
ol
0 20 40 60
AGE IN YEARS
80 100 120
9
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 1,951,060
0.5 1,550,793
1.5 1,419,420
2.5 1,376,613
3.5 1,385,986
4.5 681,117
5.5 715,164
6.5 715,391
7.5 716,234
8.5 719,971
9.5 704,726
10.5 671,685
11.5 657,535
12.5 666,545
13.5 679,330
14.5 667,524
15.5 653,435
16.5 530,382
17.5 540,903
18.5 510,773
19.5 503,832
20.5 500,643
21.5 496,256
22.5 437,154
23.5 400,370
24.5 413,359
25.5 425,435
26.5 391,310
27.5 394,118
28.5 394,204
29.5 354,058
30.5 326,152
31.5 269,752
32.5 234,342
33.5 193,356
34.5 182,636
35.5 178,635
36.5 127,365
37.5 123,976
38.5 112,692
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0016 0.9984 100.00
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0000 1.0000 99.84
0.0006 0.9994 99.84
0.0003 0.9997 99.78
0.0021 0.9979 99.75
0.0000 1.0000 99.54
0.0000 1.0000 99.54
0.0000 1.0000 99.54
0.0069 0.9931 99.54
0.0000 1.0000 98.85
0.0000 1.0000 98.85
0.0000 1.0000 98.85
0.0000 1.0000 98.85
0.0000 1.0000 98.85
0.0000 1.0000 98.85
0.0000 1.0000 98.85
S
RETIREMENTS
DURING AGE
INTERVAL
2,208
Es
252
134
810
1,865
S
.
PACIFICORP
IDAHO PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1912-2011 EXPERIENCE BAND 1981-2011
111-526
PACIFICORP
IDAHO PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1912-2011 EXPERIENCE BAND 1981-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 108,955 0.0000 1.0000 98.85
40.5 106,764 0.0000 1.0000 98.85
41.5 101,039 0.0000 1.0000 98.85
42.5 94,447 0.0000 1.0000 98.85
43.5 85,251 0.0000 1.0000 98.85
44.5 72,466 0.0000 1.0000 98.85
45.5 69,848 0.0000 1.0000 98.85
46.5 68,493 0.0000 1.0000 98.85
47.5 64,439 0.0000 1.0000 98.85
48.5 53,917 0.0000 1.0000 98.85
49.5 49,041 0.0000 1.0000 98.85
50.5 26,361 0.0000 1.0000 98.85
51.5 26,361 474 0.0180 0.9820 98.85
52.5 24,709 0.0000 1.0000 97.07
53.5 20,614 0.0000 1.0000 97.07
54.5 19,334 0.0000 1.0000 97.07
55.5 18,735 0.0000 1.0000 97.07
56.5 7,461 0.0000 1.0000 97.07
57.5 4,735 0.0000 1.0000 97.07
58.5 2,031 0.0000 1.0000 97.07
59.5 1,135 0.0000 1.0000 97.07
60.5 1,438 0.0000 1.0000 97.07
61.5 1,592 0.0000 1.0000 97.07
62.5 1,592 0.0000 1.0000 97.07
63.5 1,438 0.0000 1.0000 97.07
64.5 1,385 0.0000 1.0000 97.07
65.5 1,162 0.0000 1.0000 97.07
66.5 1,162 0.0000 1.0000 97.07
67.5 2,459 0.0000 1.0000 97.07
68.5 3,211 0.0000 1.0000 97.07
69.5 3,128 0.0000 1.0000 97.07
70.5 3,128 0.0000 1.0000 97.07
71.5 3,128 0.0000 1.0000 97.07
72.5 3,128 0.0000 1.0000 97.07
73.5 3,128 0.0000 1.0000 97.07
74.5 3,128 0.0000 1.0000 97.07
75.5 3,128 0.0000 1.0000 97.07
76.5 3,128 0.0000 1.0000 97.07
77.5 3,128 0.0000 1.0000 97.07
78.5 3,128 0.0000 1.0000 97.07
•i
.
111-527
L
PACIFICORP
IDAHO PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1912-2011 EXPERIENCE BAND 1981-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 3,128 248 0.0793 0.9207 97.07
80.5 2,880 0.0000 1.0000 89.37
81.5 2,880 0.0000 1.0000 89.37
82.5 2,880 61 0.0212 0.9788 89.37
83.5 2,819 0.0000 1.0000 87.48
84.5 2,819 0.0000 1.0000 87.48
85.5 2,819 11 0.0038 0.9962 87.48
86.5 2,808 0.0000 1.0000 87.15
87.5 2,511 0.0000 1.0000 87.15
88.5 2,511 1,272 0.5068 0.4932 87.15
89.5 1,172 753 0.6424 0.3576 42.98
90.5 419 0.0000 1.0000 15.37
91.5 116 0.0000 1.0000 15.37
92.5 24 0.0000 1.0000 15.37
93.5 24 0.0000 1.0000 15.37
94.5 24 0.0000 1.0000 15.37
95.5 24 0.0000 1.0000 15.37
96.5 24 0.0000 1.0000 15.37
97.5 24 0.0000 1.0000 15.37
98.5 15.37
.
111-528
a1 N.) (0
0
PACIFICORP
IDAHO PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
10.0,
ORIGINAL CURVE a 1938-2011 EXPERIENCE:
1911-2011 PLACEMENTS
1982-2011 EXPERIENCE:

90 [ 1923-2011 PLACEMENTS

804
IOWA 55-Ri 5

0 20 40 60 80 100 120
AGE IN YEARS
. .
PACIFICORP
IDAHO PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1938-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 33,842,947 175,505 0.0052 0.9948 100.00
0.5 33,018,678 20,967 0.0006 0.9994 99.48
1.5 31,640,931 123,661 0.0039 0.9961 99.42
2.5 30,754,106 176,658 0.0057 0.9943 99.03
3.5 29,401,155 52,044 0.0018 0.9982 98.46
4.5 23,624,717 63,805 0.0027 0.9973 98.29
5.5 22,782,692 89,641 0.0039 0.9961 98.02
6.5 22,090,158 239,731 0.0109 0.9891 97.64
7.5 21,267,205 119,211 0.0056 0.9944 96.58
8.5 20,194,412 89,396 0.0044 0.9956 96.03
9.5 19,244,659 56,294 0.0029 0.9971 95.61
10.5 18,196,279 84,672 0.0047 0.9953 95.33
11.5 17,003,034 28,365 0.0017 0.9983 94.89
.
12.5 16,781,256 31,794 0.0019 0.9981 94.73
13.5 16,538,458 126,587 0.0077 0.9923 94.55
14.5 15,693,001 119,926 0.0076 0.9924 93.82
15.5 15,148,019 35,269 0.0023 0.9977 93.11
16.5 12,643,005 60,089 0.0048 0.9952 92.89
17.5 12,323,552 176,311 0.0143 0.9857 92.45
18.5 11,674,849 95,104 0.0081 0.9919 91.13
19.5 11,162,433 113,985 0.0102 0.9898 90.38
20.5 9,777,369 78,618 0.0080 0.9920 89.46
21.5 9,546,064 22,634 0.0024 0.9976 88.74
22.5 9,255;279 4,597 0.0005 0.9995 88.53
23.5 9,108,336 54,079 0.0059 0.9941 88.49
24.5 8,983,192 90,405 0.0101 0.9899 87.96
25.5 8,501,894 23,768 0.0028 0.9972 87.08
26.5 8,293,492 98,657 0.0119 0.9881 86.83
27.5 8,156,327 50,300 0.0062 0.9938 85.80
28.5 8,003,578 116,902 0.0146 0.9854 85.27
29.5 7,615,598 49,226 0.0065 0.9935 84.03
30.5 7,135,302 43,499 0.0061 0.9939 83.48
31.5 6,961,412 64,821 0.0093 0.9907 82.97
32.5 6,612,160 30,518 0.0046 0.9954 82.20
33.5 5,701,793 49,364 0.0087 0.9913 81.82
34.5 4,989,133 101,260 0.0203 0.9797 81.11
35.5 4,036,040 11,624 0.0029 0.9971 79.47
36.5 3,137,222 54,926 0.0175 0.9825 79.24
37.5 2,855,160 8,457 0.0030 0.9970 77.85
38.5 2,733,605 53,180 0.0195 0.9805 77.62
111-530
PACIFICORP
IDAHO PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1938-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,622,187 12,610 0.0048 0.9952 76.11
40.5 2,503,702 6,505 0.0026 0.9974 75.74
41.5 2,463,702 15,468 0.0063 0.9937 75.55
42.5 2,327,281 38,998 0.0168 0.9832 75.07
43.5 1,916,173 7,460 0.0039 0.9961 73.82
44.5 1,494,623 26,478 0.0177 0.9823 73.53
45.5 1,228,155 27,868 0.0227 0.9773 72.23
46.5 1,141,182 31,566 0.0277 0.9723 70.59
47.5 1,069,538 17,073 0.0160 0.9840 68.63
48.5 1,032,818 0.0000 1.0000 67.54
49.5 817,750 13,253 0.0162 0.9838 67.54
50.5 653,329 0.0000 1.0000 66.44
51.5 612,790 0.0000 1.0000 66.44
52.5 556,900 3,362 0.0060 0.9940 66.44
53.5 432,102 5,321 0.0123 0.9877 66.04
54.5 294,216 36 0.0001 0.9999 65.23
55.5 244,748 0.0000 1.0000 65.22
56.5 200,527 12,082 0.0603 0.9397 65.22
57.5 141,056 7,371 0.0523 0.9477 61.29
58.5 87,332 0.0000 1.0000 58.09
59.5 55,768 0.0000 1.0000 58.09
60.5 55,741 0.0000 1.0000 58.09
61.5 55,741 0.0000 1.0000 58.09
62.5 49,638 0.0000 1.0000 58.09
63.5 28,270 913 0.0323 0.9677 58.09
64.5 27,357 0.0000 1.0000 56.21
65.5 26,935 0.0000 1.0000 56.21
66.5 26,539 0.0000 1.0000 56.21
67.5 26,539 0.0000 1.0000 56.21
68.5 26,250 0.0000 1.0000 56.21
69.5 26,205 0.0000 1.0000 56.21
70.5 14,017 0.0000 1.0000 56.21
71.5 14,017 0.0000 1.0000 56.21
72.5 14,017 0.0000 1.0000 56.21
73.5 14,017 0.0000 1.0000 56.21
74.5 11,201 3,012 0.2689 0.7311 56.21
75.5 956 0.0000 1.0000 41.10
76.5 956 0.0000 1.0000 41.10
77.5 956 0.0000 1.0000 41.10
78.5 956 0.0000 1.0000 41.10
111-531
RETIREMENTS
DURING AGE
INTERVAL
40
83
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 956
80.5 915
81.5 915
82.5 915
83.5 915
84.5 832
85.5 420
86.5 420
87.5 420
88.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0421 0.9579 41.10
0.0000 1.0000 39.37
0.0000 1.0000 39.37
0.0000 1.0000 39.37
0.0912 0.9088 39.37
0.0000 1.0000 35.78
0.0000 1.0000 35.78
0.0000 1.0000 35.78
0.0000 1.0000 35.78
35.78
PACIFICORP
IDAHO PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1911-2011 EXPERIENCE BAND 1938-2011
.
111-532
PACIFICORP
IDAHO PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1923-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 24,572,119 175,505 0.0071 0.9929 100.00
0.5 24,210,524 13,441 0.0006 0.9994 99.29
1.5 23,297,657 94,796 0.0041 0.9959 99.23
2.5 23,097,323 118,392 0.0051 0.9949 98.83
3.5 22,711,681 33,724 0.0015 0.9985 98.32
4.5 17,696,283 63,368 0.0036 0.9964 98.17
5.5 17,743,784 86,911 0.0049 0.9951 97.82
6.5 18,053,014 223,855 0.0124 0.9876 97.34
7.5 17,530,166 36,903 0.0021 0.9979 96.14
8.5 16,634,356 60,286 0.0036 0.9964 95.93
9.5 15,818,856 56,025 0.0035 0.9965 95.59
10.5 14,882,036 44,569 0.0030 0.9970 95.25
11.5 13,790,634 17,359 0.0013 0.9987 94.96
12.5 13,785,696 31,457 0.0023 0.9977 94.84
13.5 13,918,398 124,839 0.0090 0.9910 94.63
14.5 13,569,545 111,805 0.0082 0.9918 93.78
15.5 13,321,408 30,605 0.0023 0.9977 93.01
16.5 10,883,901 59,917 0.0055 0.9945 92.79
17.5 10,842,708 175,152 0.0162 0.9838 92.28
18.5 10,245,058 94,104 0.0092 0.9908 90.79
19.5 9,991,625 112,579 0.0113 0.9887 89.96
20.5 8,844,680 78,257 0.0088 0.9912 88.94
21.5 8,724,749 19,703 0.0023 0.9977 88.16
22.5 8,503,369 2,876 0.0003 0.9997 87.96
23.5 8,491,804 49,434 0.0058 0.9942 87.93
24.5 8,557,480 90,009 0.0105 0.9895 87.42
25.5 8,195,868 23,768 0.0029 0.9971 86.50
26.5 8,044,639 98,481 0.0122 0.9878 86.24
27.5 7,968,106 44,408 0.0056 0.9944 85.19
28.5 7,870,219 114,976 0.0146 0.9854 84.71
29.5 7,516,786 48,943 0.0065 0.9935 83.48
30.5 7,038,124 43,456 0.0062 0.9938 82.93
31.5 6,865,931 64,821 0.0094 0.9906 82.42
32.5 6,556,816 30,518 0.0047 0.9953 81.64
33.5 5,648,535 48,940 0.0087 0.9913 81.26
34.5 4,936,299 101,112 0.0205 0.9795 80.56
35.5 3,983,776 11,624 0.0029 0.9971 78.91
36.5 3,085,354 54,697 0.0177 0.9823 78.68
37.5 2,803,522 8,457 0.0030 0.9970 77.28
38.5 2,682,256 53,180 0.0198 0.9802 77.05
.
111-533
I.
.
PACIFICORP
IDAHO PROPERTY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1923-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,570,882 12,610 0.0049 0.9951 75.52
40.5 2,464,585 6,505 0.0026 0.9974 75.15
41.5 2,424,586 15,468 0.0064 0.9936 74.95
42.5 2,289,078 38,998 0.0170 0.9830 74.48
43.5 1,877,970 6,791 0.0036 0.9964 73.21
44.5 1,459,904 26,478 0.0181 0.9819 72.94
45.5 1,200,669 26,603 0.0222 0.9778 71.62
46.5 1,114,961 28,595 0.0256 0.9744 70.03
47.5 1,046,288 17,073 0.0163 0.9837 68.24
48.5 1,009,568 0.0000 1.0000 67.12
49.5 794,500 13,253 0.0167 0.9833 67.12
50.5 649,361 0.0000 1.0000 66.00
51.5 611,874 0.0000 1.0000 66.00
52.5 555,985 3,362 0.0060 0.9940 66.00
53.5 431,187 5,321 0.0123 0.9877 65.60
54.5 293,300 36 0.0001 0.9999 64.79
55.5 244,329 0.0000 1.0000 64.79
56.5 200,107 12,082 0.0604 0.9396 64.79
57.5 140,637 7,371 0.0524 0.9476 60.88
58.5 87,332 0.0000 1.0000 57.68
59.5 55,768 0.0000 1.0000 57.68
60.5 55,741 0.0000 1.0000 57.68
61.5 55,741 0.0000 1.0000 57.68
62.5 49,638 0.0000 1.0000 57.68
63.5 28,270 913 0.0323 0.9677 57.68
64.5 27,357 0.0000 1.0000 55.82
65.5 26,935 0.0000 1.0000 55.82
66.5 26,539 0.0000 1.0000 55.82
67.5 26,539 0.0000 1.0000 55.82
68.5 26,250 0.0000 1.0000 55.82
69.5 26,205 0.0000 1.0000 55.82
70.5 14,017 0.0000 1.0000 55.82
71.5 14,017 0.0000 1.0000 55.82
72.5 14,017 0.0000 1.0000 55.82
73.5 14,017 0.0000 1.0000 55.82
74.5 11,201 3,012 0.2689 0.7311 55.82
75.5 956 0.0000 1.0000 40.81
76.5 956 0.0000 1.0000 40.81
77.5 956 0.0000 1.0000 40.81
78.5 956 0.0000 1.0000 40.81
111-534
PACIFICORP
IDAHO PROPERTY
SI
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1923-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 956
80.5 915
81.5 915
82.5 915
83.5 915
84.5 832
85.5 420
86.5 420
87.5 420
88.5
EXPERIENCE BAND 1982-2011
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
40 0.0421 0.9579 40.81
0.0000 1.0000 39.09
0.0000 1.0000 39.09
0.0000 1.0000 39.09
83 0.0912 0.9088 39.09
0.0000 1.0000 35.53
0.0000 1.0000 35.53
0.0000 1.0000 35.53
0.0000 1.0000 35.53
35.53
S
S
111-535
a, c) C)
. .

.
PACIFICORP
IDAHO PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
NALCURVE• 19882011 EXPERIENCE:
19882007 PLACEMENTS
70
Z 60 > > cr
(I) 50
IOWA 25-R
cc w 40 0.
0 10 20 30 40 50 80 AGE IN YEARS
PACIFICORP
IDAHO PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1988-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
100.00
PLACEMENT BAND 1988-2007
AGE AT EXPOSURES AT RETIREMENTS

BEGIN OF BEGINNING OF DURING AGE

INTERVAL AGE INTERVAL INTERVAL

0.0 388,626

0.5 388,626

1.5 388,626

2.5 388,626

3.5 388,626

4.5 349,601

5.5 349,588

6.5 349,588

7.5 349,588

8.5 349,588

9.5 349,588

10.5 349,588

11.5 313,219

12.5 313,219

13.5 313,219

14.5 313,219

15.5 79,607

16.5 50,631

17.5 32,968

18.5 32,729

19.5 32,729

20.5 32,729

21.5 13,631

22.5 13,631
23.5
.
L71
111-537
.
111-538 ARIZONA, COLORADO AND MONTANA PROPERTY
L
E
.
S
S
S
.
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
1 ORIGINAL CURVE 1937-2011 EXPERIENCE:
1910-2006 PLACEMENTS
1982-2011 EXPERIENCE:
1969-2006 PLACEMENTS
ol CA) (0 z
>
z w C.) a: w 0.
I \ I
L
0L u 40 60 80 100 120
AGE IN YEARS
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1910-2006 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 474,642 75 0.0002 0.9998 100.00
0.5 474,567 0.0000 1.0000 99.98
1.5 465,134 105 0.0002 0.9998 99.98
2.5 465,256 853 0.0018 0.9982 99.96
3.5 464,403 514 0.0011 0.9989 99.78
4.5 463,889 716 0.0015 0.9985 99.67
5.5 457,913 545 0.0012 0.9988 99.51
6.5 457,624 3,988 0.0087 0.9913 99.40
7.5 453,636 1,378 0.0030 0.9970 98.53
8.5 452,358 1,841 0.0041 0.9959 98.23
9.5 452,505 3,057 0.0068 0.9932 97.83
10.5 449,566 2,436 0.0054 0.9946 97.17
11.5 447,158 25,472 0.0570 0.9430 96.64
12.5
13.5
423,041
417,207
6,024
270
0.0142
0.0006
0.9858
0.9994
91.14
89.84
14.5 417,246 919 0.0022 0.9978 89.78
15.5 416,563 1,115 0.0027 0.9973 89.58
16.5 413,714 13,331 0.0322 0.9678 89.34
17.5 259,249 319 0.0012 0.9988 86.47
18.5 260,270 227 0.0009 0.9991 86.36
19.5 260,043 579 0.0022 0.9978 86.28
20.5 259,464 331 0.0013 0.9987 86.09
21.5 240,803 918 0.0038 0.9962 85.98
22.5 228,899 4,937 0.0216 0.9784 85.65
23.5 223,963 289 0.0013 0.9987 83.81
24.5 226,682 78 0.0003 0.9997 83.70
25.5 235,592 0.0000 1.0000 83.67
26.5 250,483 3,514 0.0140 0.9860 83.67
27.5 218,157 3,981 0.0182 0.9818 82.50
28.5 214,176 0.0000 1.0000 80.99
29.5 52,844 196 0.0037 0.9963 80.99
30.5 52,648 54 0.0010 0.9990 80.69
31.5 52,594 234 0.0044 0.9956 80.61
32.5 52,360 253 0.0048 0.9952 80.25
33.5 52,107 1,848 0.0355 0.9645 79.86
34.5 50,259 868 0.0173 0.9827 77.03
35.5 49,391 40 0.0008 0.9992 75.70
36.5 49,351 730 0.0148 0.9852 75.64
37.5 48,621 3,816 0.0785 0.9215 74.52
38.5 44,806 61 0.0014 0.9986 68.67
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT
PLACEMENT BAND 1910-2006 EXPERIENCE BAND 1937-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 44,745 270 0.0060 0.9940 68.58
40.5 28,833 1,639 0.0568 0.9432 68.16
41.5 27,194 175 0.0064 0.9936 64.29
42.5 27,019 917 0.0339 0.9661 63.87
43.5 26,102 510 0.0195 0.9805 61.71
44.5 25,592 35 0.0014 0.9986 60.50
45.5 25,557 0.0000 1.0000 60.42
46.5 25,557 1,956 0.0765 0.9235 60.42
47.5 23,601 2,892 0.1226 0.8774 55.79
48.5 20,709 1,911 0.0923 0.9077 48.96
49.5 18,798 9,371 0.4985 0.5015 44.44
50.5 9,427 43 0.0045 0.9955 22.29
51.5 9,384 155 0.0165 0.9835 22.18
.
52.5
53.5
9,229
9,229
0.0000
0.0000
1.0000
1.0000
21.82
21.82
54.5 9,229 0.0000 1.0000 21.82
55.5 9,229 0.0000 1.0000 21.82
56.5 9,229 1,000 0.1084 0.8916 21.82
57.5 8,229 1,500 0.1823 0.8177 19.45
58.5 6,729 0.0000 1.0000 15.91
59.5 6,729 0.0000 1.0000 15.91
60.5 6,729 0.0000 1.0000 15.91
61.5 6,729 0.0000 1.0000 15.91
62.5 6,729 0.0000 1.0000 15.91
63.5 6,729 2,725 0.4050 0.5950 15.91
64.5 4,004 4,004 1.0000 9.47
65.5
111-541
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1969-2006 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 378,265 0.0000 1.0000 100.00
0.5 378,265 0.0000 1.0000 100.00
1.5 368,735 0.0000 1.0000 100.00
2.5 368,735 0.0000 1.0000 100.00
3.5 368,735 0.0000 1.0000 100.00
4.5 368,735 0.0000 1.0000 100.00
5.5 359,400 0.0000 1.0000 100.00
6.5 359,400 0.0000 1.0000 100.00
7.5 359,400 0.0000 1.0000 100.00
8.5 359,400 0.0000 1.0000 100.00
9.5 358,470 0.0000 1.0000 100.00
10.5 374,112 0.0000 1.0000 100.00
11.5 374,112 0.0000 1.0000 100.00
12.5 382,132 0.0000 1.0000 100.00
13.5 382,132 0.0000 1.0000 100.00
14.5 382,132 0.0000 1.0000 100.00
15.5 382,132 0.0000 1.0000 100.00
16.5 377,111 0.0000 1.0000 100.00
17.5 235,680 0.0000 1.0000 100.00
18.5 235,680 0.0000 1.0000 100.00
19.5 235,680 579 0.0025 0.9975 100.00
20.5 235,101 0.0000 1.0000 99.75
21.5 216,771 0.0000 1.0000 99.75
22.5 205,785 0.0000 1.0000 99.75
23.5 205,785 0.0000 1.0000 99.75
24.5 205,785 0.0000 1.0000 99.75
25.5 205,785 0.0000 1.0000 99.75
26.5 205,785 0.0000 1.0000 99.75
27.5 176,974 0.0000 1.0000 99.75
28.5 176,974 0.0000 1.0000 99.75
29.5 15,642 0.0000 1.0000 99.75
30.5 15,642 0.0000 1.0000 99.75
31.5 15,642 0.0000 1.0000 99.75
32.5 15,642 0.0000 1.0000 99.75
33.5 15,642 0.0000 1.0000 99.75
34.5 15,642 0.0000 1.0000 99.75
35.5 15,642 0.0000 1.0000 99.75
36.5 15,642 0.0000 1.0000 99.75
37.5 15,642 0.0000 1.0000 99.75
38.5 15,642 0.0000 1.0000 99.75
39.5 15,642 0.0000 1.0000 99.75
40.5 99.75
I
.
111-542
. . .
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VEHICLES
ORIGINAL AND SMOOTH SURVIVOR CURVES
U ORIGINAL CURVE 1970-2011 EXPERIENCE:
1951-2011 PLACEMENTS
1982"2011 EXPERIENCE:
9° L_ 1965-2011 PLACEMENTS
_________I.
BC
70-
60.
IOWA 16-R
50 ___________ A ___________
EAA
•
40
o l
I
0 10 20 30 40 50 60
AGE IN YEARS
a1
0) 2 > > a:
C')
2 UI C) a: w a-
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VEHICLES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1951-2011 EXPERIENCE BAND 1970-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,094,922 0.0000 1.0000 100.00
0.5 1,086,369 0.0000 1.0000 100.00
1.5 1,060,215 0.0000 1.0000 100.00
2.5 1,012,283 0.0000 1.0000 100.00
3.5 863,398 1,061 0.0012 0.9988 100.00
4.5 766,341 16,057 0.0210 0.9790 99.88
5.5 637,309 3,351 0.0053 0.9947 97.78
6.5 591,107 53,652 0.0908 0.9092 97.27
7.5 537,455 182 0.0003 0.9997 88.44
8.5 501,561 36,954 0.0737 0.9263 88.41
9.5 451,523 9,998 0.0221 0.9779 81.90
10.5 436,826 20,818 0.0477 0.9523 80.08
11.5 378,556 8,227 0.0217 0.9783 76.27
12.5 290,966 13,595 0.0467 0.9533 74.61
13.5 278,046 4,288 0.0154 0.9846 71.12
14.5 265,412 45,744 0.1723 0.8277 70.03
15.5 217,078 24,222 0.1116 0.8884 57.96
16.5 200,009 15,332 0.0767 0.9233 51.49
17.5 183,557 5,058 0.0276 0.9724 47.54
18.5 168,592 10,274 0.0609 0.9391 46.23
19.5 139,053 83 0.0006 0.9994 43.42
20.5 130,931 3,810 0.0291 0.9709 43.39
21.5 122,158 973 0.0080 0.9920 42.13
22.5 111,076 0.0000 1.0000 41.79
23.5 104,931 11,172 0.1065 0.8935 41.79
24.5 84,309 0.0000 1.0000 37.34
25.5 53,464 5,746 0.1075 0.8925 37.34
26.5 31,534 0.0000 1.0000 33.33
27.5 19,849 0.0000 1.0000 33.33
28.5 14,389 0.0000 1.0000 33.33
29.5 6,761 0.0000 1.0000 33.33
30.5 3,071 0.0000 1.0000 33.33
31.5 3,071 0.0000 1.0000 33.33
32.5 3,071 0.0000 1.0000 33.33
33.5 33.33
C
•i
111-544
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VEHICLES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1965-2011 EXPERIENCE BAND 1982-2011
RETIREMENTS
DURING AGE
INTERVAL
i•
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 999,134
0.5 1,006,087
1.5 995,552
2.5 953,987
3.5 818,742
4.5 735,613
5.5 616,429
6.5 570,226
7.5 525,816
8.5 491,731
9.5 441,692
10.5 431,132
11.5 375,302
12.5 281,920
13.5 274,033
14.5 261,690
15.5 213,539
16.5 192,387
17.5 183,088
18.5 157,830
19.5 128,291
20.5 120,253
21.5 111,866
22.5 100,784
23.5 94,639
24.5 80,878
25.5 50,033
26.5 31,534
27.5 19,849
28.5 14,389
29.5 6,761
30.5 3,071
31.5 3,071
32.5 3,071
33.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0013 0.9987 100.00
0.0084 0.9916 99.87
0.0054 0.9946 99.03
0.0887 0.9113 98.49
0.0000 1.0000 89.75
0.0751 0.9249 89.75
0.0226 0.9774 83.01
0.0426 0.9574 81.13
0.0219 0.9781 77.67
0.0280 0.9720 75.97
0.0146 0.9854 73.84
0.1741 0.8259 72.77
0.1134 0.8866 60.10
0.0425 0.9575 53.28
0.0276 0.9724 51.02
0.0651 0.9349 49.61
0.0000 1.0000 46.38
0.0285 0.9715 46.38
0.0087 0.9913 45.06
0.0000 1.0000 44.66
0.0455 0.9545 44.66
0.0000 1.0000 42.63
0.0463 0.9537 42.63
0.0000 1.0000 40.66
0.0000 1.0000 40.66
0.0000 1.0000 40.66
0.0000 1.0000 40.66
0.0000 1.0000 40.66
0.0000 1.0000 40.66
0.0000 1.0000 40.66
40.66
1,061
6,210
3,351
50,580
36,954
9,998
18,378
8,227
7,887
3,997
45,560
24,222
8,179
5,058
10,274
3,425
973
4,310
2,316
I0-545
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL AND SMOOTH SURVIVOR CURVES
100 1973-2011 EXPERIENCE. ORIGINAL CURVE 1973-2010 RACEMENTS
A 1992-2011 EXPERIENCE,
90 1973-2010 PLACEMENTS
80 £
a
70
a
A
(n
60 0)
5 £
cr
) 50
~~IOWA 1S -R2,5 cc w40 Q.
30
20
10
0 0 10 20 30 40 50 60
AGE IN YEARS
. . .
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1973-2010 EXPERIENCE BAND 1973-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 516,722 0.0000 1.0000 100.00
0.5 516,722 0.0000 1.0000 100.00
1.5 460,728 0.0000 1.0000 100.00
2.5 423,708 0.0000 1.0000 100.00
3.5 413,543 2,086 0.0050 0.9950 100.00
4.5 411,458 0.0000 1.0000 99.50
5.5 403,505 3,631 0.0090 0.9910 99.50
6.5 399,356 0.0000 1.0000 98.60
7.5 399,356 11,472 0.0287 0.9713 98.60
8.5 387,885 0.0000 1.0000 95.77
9.5 345,291 0.0000 1.0000 95.77
10.5 335,862 0.0000 1.0000 95.77
11.5 295,123 816 0.0028 0.9972 95.77
12.5
13.5
294,307
249,243
45,064 0.1531
0.0000
0.8469
1.0000
95.50
80.88
14.5 249,243 18,128 0.0727 0.9273 80.88
15.5 231,115 4,888 0.0211 0.9789 75.00
16.5 226,227 1,993 0.0088 0.9912 73.41
17.5 224,234 2,059 0.0092 0.9908 72.76
18.5 211,692 12,582 0.0594 0.9406 72.10
19.5 199,110 28,487 0.1431 0.8569 67.81
20.5 118,985 47,306 0.3976 0.6024 58.11
21.5 71,679 24,995 0.3487 0.6513 35.01
22.5 37,382 13,952 0.3732 0.6268 22.80
23.5 20,960 0.0000 1.0000 14.29
24.5 8,261 0.0000 1.0000 14.29
25.5 8,261 0.0000 1.0000 14.29
26.5 8,261 0.0000 1.0000 14.29
27.5 8,261 6,284 0.7607 0.2393 14.29
28.5 1,977 0.0000 1.0000 3.42
29.5 1,977 0.0000 1.0000 3.42
30.5 1,977 0.0000 1.0000 3.42
31.5 1,977 0.0000 1.0000 3.42
32.5 1,977 0.0000 1.0000 3.42
33.5 3.42
I
111-547
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1973-2010 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 232,082 0.0000 1.0000 100.00
0.5 298,238 0.0000 1.0000 100.00
1.5 242,244 0.0000 1.0000 100.00
2.5 248,896 0.0000 1.0000 100.00
3.5 244,005 2,086 0.0085 0.9915 100.00
4.5 330,550 0.0000 1.0000 99.15
5.5 322,597 3,631 0.0113 0.9887 99.15
6.5 331,732 0.0000 1.0000 98.03
7.5 332,548 11,472 0.0345 0.9655 98.03
8.5 321,077 0.0000 1.0000 94.65
9.5 285,428 0.0000 1.0000 94.65
10.5 290,166 0.0000 1.0000 94.65
11.5 277,179 816 0.0029 0.9971 94.65
12.5 276,363 45,064 0.1631 0.8369 94.37
13.5 234,830 0.0000 1.0000 78.98
14.5 244,717 18,128 0.0741 0.9259 78.98
15.5 226,589 4,888 0.0216 0.9784 73.13
16.5 225,559 1,993 0.0088 0.9912 71.55
17.5 223,566 2,059 0.0092 0.9908 70.92
18.5 211,692 12,582 0.0594 0.9406 70.27
19.5 199,110 28,487 0.1431 0.8569 66.09
20.5 118,985 47,306 0.3976 0.6024 56.64
21.5 71,679 24,995 0.3487 0.6513 34.12
22.5 37,382 13,952 0.3732 0.6268 22.22
23.5 20,960 0.0000 1.0000 13.93
24.5 8,261 0.0000 1.0000 13.93
25.5 8,261 0.0000 1.0000 13.93
26.5 8,261 0.0000 1.0000 13.93
27.5 8,261 6,284 0.7607 0.2393 13.93
28.5 1,977 0.0000 1.0000 3.33
29.5 1,977 0.0000 1.0000 3.33
30.5 1,977 0.0000 1.0000 3.33
31.5 1,977 0.0000 1.0000 3.33
32.5 1,977 0.0000 1.0000 3.33
33.5 3.33
.
.
111-548
. . .
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
100
ORIGINAL CURVE• 1979-2011 EXPERIENCE:
1979-2008 PLACEMENTS
80
IOWA 25-R1.5
CA
() 50
z w 0 a: w 40 0.
00 10 20 30 40 50 60
AGE IN YEARS
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1979-2008 EXPERIENCE BAND 1979-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 53,507 0.0000 1.0000 100.00
0.5 53,507 0.0000 1.0000 100.00
1.5 53,507 0.0000 1.0000 100.00
2.5 53,507 0.0000 1.0000 100.00
3.5 51,924 0.0000 1.0000 100.00
4.5 51,924 0.0000 1.0000 100.00
5.5 51,924 0.0000 1.0000 100.00
6.5 51,924 0.0000 1.0000 100.00
7.5 51,924 0.0000 1.0000 100.00
8.5 51,924 0.0000 1.0000 100.00
9.5 51,924 0.0000 1.0000 100.00
10.5 51,924 0.0000 1.0000 100.00
11.5 51,924 0.0000 1.0000 100.00
12.5 51,924 0.0000 1.0000 100.00
13.5 51,924 0.0000 1.0000 100.00
14.5 51,924 0.0000 1.0000 100.00
15.5 51,924 0.0000 1.0000 100.00
16.5 51,924 0.0000 1.0000 100.00
17.5 51,924 0.0000 1.0000 100.00
18.5 51,924 0.0000 1.0000 100.00
19.5 51,924 0.0000 1.0000 100.00
20.5 51,924 30,240 0.5824 0.4176 100.00
21.5 14,707 0.0000 1.0000 41.76
22.5 14,707 0.0000 1.0000 41.76
23.5 14,707 540 0.0367 0.9633 41.76
24.5 14,167 0.0000 1.0000 40.23
25.5 14,167 0.0000 1.0000 40.23
26.5 14,167 0.0000 1.0000 40.23
27.5 14,167 6,030 0.4256 0.5744 40.23
28.5 8,137 8,137 1.0000 23.11
29.5
II
.
•i
111-550
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE e 1973-2011 EXPERIENCE:
1973-2011 PLACEMENTS
1992-2011 EXPERIENCE
1973-2011 PLACEMENTS
I * I A I I
1O25R2
\
01 1 1 I 1
0 10 28 30 40 50
cil
- 0 z >
U,
z Ui
0 cc LU &
AGE IN YEARS
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1973-2011 EXPERIENCE BAND 1973-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,153,286 0.0000 1.0000 100.00
0.5 3,095,609 0.0000 1.0000 100.00
1.5 3,043,736 0.0000 1.0000 100.00
2.5 2,990,615 0.0000 1.0000 100.00
3.5 2,571,786 28,129 0.0109 0.9891 100.00
4.5 2,521,381 0.0000 1.0000 98.91
5.5 2,448,426 0.0000 1.0000 98.91
6.5 2,316,901 0.0000 1.0000 98.91
7.5 2,316,901 45,187 0.0195 0.9805 98.91
8.5 2,263,852 0.0000 1.0000 96.98
9.5 2,139,688 3,843 0.0018 0.9982 96.98
10.5 1,796,756 0.0000 1.0000 96.80
11.5 1,605,032 62,142 0.0387 0.9613 96.80
12.5 1,523,418 0.0000 1.0000 93.06
13.5 1,523,418 79,640 0.0523 0.9477 93.06
14.5 1,441,948 7,239 0.0050 0.9950 88.19
15.5 1,361,988 20,254 0.0149 0.9851 87.75
16.5 1,341,734 21,711 0.0162 0.9838 86.44
17.5 1,307,722 0.0000 1.0000 85.04
18.5 1,173,289 74,212 0.0633 0.9367 85.04
19.5 1,099,077 37,575 0.0342 0.9658 79.66
20.5 1,039,084 0.0000 1.0000 76.94
21.5 1,018,173 117,684 0.1156 0.8844 76.94
22.5 850,804 25,092 0.0295 0.9705 68.05
23.5 825,712 46,051 0.0558 0.9442 66.04
24.5 553,523 20,942 0.0378 0.9622 62.36
25.5 456,764 81,755 0.1790 0.8210 60.00
26.5 344,639 19,982 0.0580 0.9420 49.26
27.5 311,807 0.0000 1.0000 46.40
28.5 301,086 7,736 0.0257 0.9743 46.40
29.5 209,445 0.0000 1.0000 45.21
30.5 127,267 0.0000 1.0000 45.21
31.5 109,492 5,414 0.0494 0.9506 45.21
32.5 104,078 0.0000 1.0000 42.98
33.5 999 0.0000 1.0000 42.98
34.5 999 0.0000 1.0000 42.98
35.5 999 0.0000 1.0000 42.98
36.5 999 0.0000 1.0000 42.98
37.5 999 0.0000 1.0000 42.98
38.5 42.98
I
r L
111-552
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1973-2011 EXPERIENCE BAND 1992-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,744,247 0.0000 1.0000 100.00
0.5 1,708,988 0.0000 1.0000 100.00
1.5 1,689,667 0.0000 1.0000 100.00
2.5 1,688,028 0.0000 1.0000 100.00
3.5 1,313,963 28,129 0.0214 0.9786 100.00
4.5 1,494,235 0.0000 1.0000 97.86
5.5 1,497,097 0.0000 1.0000 97.86
6.5 1,479,026 0.0000 1.0000 97.86
7.5 1,567,669 45,187 0.0288 0.9712 97.86
8.5 1,589,503 0.0000 1.0000 95.04
9.5 1,622,636 3,843 0.0024 0.9976 95.04
10.5 1,429,599 0.0000 1.0000 94.81
11.5 1,370,794 62,142 0.0453 0.9547 94.81
. 12.5
13.5
1,373,864
1,509,269 79,640
0.0000
0.0528
1.0000
0.9472
90.52
90.52
14.5 1,427,799 7,239 0.0051 0.9949 85.74
15.5 1,353,253 20,254 0.0150 0.9850 85.30
16.5 1,332,999 21,711 0.0163 0.9837 84.03
17.5 1,298,987 0.0000 1.0000 82.66
18.5 1,173,289 74,212 0.0633 0.9367 82.66
19.5 1,099,077 37,575 0.0342 0.9658 77.43
20.5 1,039,084 0.0000 1.0000 74.78
21.5 1,018,173 117,684 0.1156 0.8844 74.78
22.5 850,804 25,092 0.0295 0.9705 66.14
23.5 825,712 46,051 0.0558 0.9442 64.19
24.5 553,523 20,942 0.0378 0.9622 60.61
25.5 456,764 81,755 0.1790 0.8210 58.32
26.5 344,639 19,982 0.0580 0.9420 47.88
27.5 311,807 0.0000 1.0000 45.10
28.5 301,086 7,736 0.0257 0.9743 45.10
29.5 209,445 0.0000 1.0000 43.94
30.5 127,267 0.0000 1.0000 43.94
31.5 109,492 5,414 0.0494 0.9506 43.94
32.5 104,078 0.0000 1.0000 41.77
33.5 999 0.0000 1.0000 41.77
34.5 999 0.0000 1.0000 41.77
35.5 999 0.0000 1.0000 41.77
36.5 999 0.0000 1.0000 41.77
37.5 999 0.0000 1.0000 41.77
38.5 41.77
111-553
I
.
111-554
UTAH MINING
0
L r
•i
.
.
01 01
.

.
PACIFICORP
UTAH MINING
ACCOUNT 399.3 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
ACCOUNT 399.3 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972-2011 EXPERIENCE BAND 1972-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 44,801,046 0.0000 1.0000 100.00
0.5 44,709,990 8,772 0.0002 0.9998 100.00
1.5 44,701,217 434,126 0.0097 0.9903 99.98
2.5 44,062,285 86,346 0.0020 0.9980 99.01
3.5 43,527,143 188,205 0.0043 0.9957 98.82
4.5 40,694,325 57,880 0.0014 0.9986 98.39
5.5 40,454,479 24,713 0.0006 0.9994 98.25
6.5 37,885,385 34,526 0.0009 0.9991 98.19
7.5 34,178,992 0.0000 1.0000 98.10
8.5 34,169,515 77,931 0.0023 0.9977 98.10
9.5 33,535,996 322,980 0.0096 0.9904 97.87
10.5 33,213,016 31,628 0.0010 0.9990 96.93
11.5 32,029,734 284,326 0.0089 0.9911 96.84
12.5 30,034,346 43,055 0.0014 0.9986 95.98
13.5 29,649,238 2,663 0.0001 0.9999 95.84
14.5 29,518,687 120,117 0.0041 0.9959 95.83
15.5 25,535,687 165,174 0.0065 0.9935 95.44
16.5 25,100,316 131,491 0.0052 0.9948 94.83
17.5 24,965,651 64,821 0.0026 0.9974 94.33
18.5 24,641,543 1,259,941 0.0511 0.9489 94.09
19.5 23,210,217 754,237 0.0325 0.9675 89.27
20.5 21,733,213 97,244 0.0045 0.9955 86.37
21.5 21,592,471 484,622 0.0224 0.9776 85.99
22.5 19,954,915 11,003 0.0006 0.9994 84.06
23.5 8,910,316 433,813 0.0487 0.9513 84.01
24.5 6,896,322 3,484 0.0005 0.9995 79.92
25.5 6,544,521 0.0000 1.0000 79.88
26.5 6,271,290 2,172 0.0003 0.9997 79.88
27.5 6,047,519 49,468 0.0082 0.9918 79.85
28.5 5,776,978 22,798 0.0039 0.9961 79.20
29.5 5,665,107 0.0000 1.0000 78.89
30.5 5,408,537 2,313 0.0004 0.9996 78.89
31.5 5,121,685 0.0000 1.0000 78.85
32.5 2,264,793 0.0000 1.0000 78.85
33.5 1,120,785 19,797 0.0177 0.9823 78.85
34.5 15,469 0.0000 1.0000 77.46
35.5 15,469 0.0000 1.0000 77.46
36.5 15,469 0.0000 1.0000 77.46
37.5 8,985 0.0000 1.0000 77.46
38.5 8,985 0.0000 1.0000 77.46
39.5 77.46
111-556
cn
01 I
.
I .
PACIFICORP
ACCOUNT 399.31 STRUCTURES AND IMPROVEMENTS - PREP PLANT
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
. ACCOUNT 399.31 STRUCTURES AND IMPROVEMENTS - PREP PLANT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1978-2011 EXPERIENCE BAND 1978-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 24,424,659 0.0000 1.0000 100.00
0.5 24,128,465 0.0000 1.0000 100.00
1.5 24,128,465 0.0000 1.0000 100.00
2.5 24,106,540 0.0000 1.0000 100.00
3.5 24,079,450 0.0000 1.0000 100.00
4.5 24,035,312 0.0000 1.0000 100.00
5.5 24,027,551 0.0000 1.0000 100.00
6.5 23,768,110 0.0000 1.0000 100.00
7.5 23,263,290 0.0000 1.0000 100.00
8.5 23,257,688 0.0000 1.0000 100.00
9.5 23,257,688 0.0000 1.0000 100.00
10.5 23,257,688 0.0000 1.0000 100.00
11.5 23,256,353 0.0000 1.0000 100.00
12.5 23,255,343 4,102 0.0002 0.9998 100.00
13.5 23,251,241 0.0000 1.0000 99.98
14.5 23,251,241 0.0000 1.0000 99.98
15.5 23,236,936 5,188 0.0002 0.9998 99.98
16.5 23,110,363 0.0000 1.0000 99.96
17.5 14,100,502 0.0000 1.0000 99.96
18.5 14,021,627 0.0000 1.0000 99.96
19.5 13,950,511 0.0000 1.0000 99.96
20.5 13,701,822 0.0000 1.0000 99.96
21.5 439,826 12,803 0.0291 0.9709 99.96
22.5 427,023 0.0000 1.0000 97.05
23.5 123,439 0.0000 1.0000 97.05
24.5 123,439 0.0000 1.0000 97.05
25.5 123,439 0.0000 1.0000 97.05
26.5 123,439 0.0000 1.0000 97.05
27.5 123,439 0.0000 1.0000 97.05
28.5 123,439 0.0000 1.0000 97.05
29.5 123,439 3,044 0.0247 0.9753 97.05
30.5 120,395 2,017 0.0168 0.9832 94.66
31.5 118,378 0.0000 1.0000 93.07
32.5 118,378 2,251 0.0190 0.9810 93.07
33.5 91.30
.
r--]
111-558
. . .
PACIFICORP
ACCOUNT 399.41 SURFACE PROCESSING EQUIPMENT - PREP PLANT
ORIGINAL AND SMOOTH SURVIVOR CURVES
01 Z
01 5 (.0
F- z
Ui
0
Ui
AGE IN YEARS
PACIFICORP
ACCOUNT 399.41 SURFACE PROCESSING EQUIPMENT - PREP PLANT

.
ORIGINAL LIFE TABLE
PLACEMENT BAND 1990-2011 EXPERIENCE BAND 1990-2011
RETIREMENTS
DURING AGE
INTERVAL
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 8,268,091
0.5 8,241,800
1.5 8,227,987
2.5 8,227,987
3.5 8,189,692
4.5 8,178,843
5.5 8,178,843
6.5 8,072,093
7.5 8,072,093
8.5 8,072,093
9.5 8,072,093
10.5 8,072,093
11.5 8,072,093
12.5 8,072,093
13.5 7,976,727
14.5 7,925,433
15.5 7,925,433
16.5 7,860,377
17.5 4,112,009
18.5 3,850,156
19.5 3,545,008
20.5 3,521,502
21.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0074 0.9926 100.00
0.0000 1.0000 99.26
0.0069 0.9931 99.26
0.0000 1.0000 98.58
0.0027 0.9973 98.58
0.0046 0.9954 98.31
97.86
58,891
28,172
9,609
16,240
•1
111-560
a, C)
-
. . .
PACIFICORS
ACCOUNT 399.44 SURFACE ELECTRIC POWER FACILITIES
ORIGINAL AND SMOOTH SURVIVOR CURVES
PACIFICORP
ACCOUNT 399.44 SURFACE ELECTRIC POWER FACILITIES

•i
ORIGINAL LIFE TABLE
PLACEMENT BAND 2006-2006 EXPERIENCE BAND 2006-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,424,575 0.0000 1.0000 100.00
0.5 3,424,575 0.0000 1.0000 100.00
1.5 3,424,575 0.0000 1.0000 100.00
2.5 3,424,575 0.0000 1.0000 100.00
3.5 3,424,575 0.0000 1.0000 100.00
4.5 3,424,575 0.0000 1.0000 100.00
5.5 100.00
[]
111-562
.

. .
PACIFICORP
ACCOUNT 399.45 UNDERGROUND EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
C) ()

I&vaj
PACIFICORP
ACCOUNT 399.45 UNDERGROUND EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1949-2011 EXPERIENCE BAND 1972-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 273,892,282 53,074 0.0002 0.9998 100.00
0.5 266,443,340 1,447,122 0.0054 0.9946 99.98
1.5 259,400,259 5,537,412 0.0213 0.9787 99.44
2.5 245,203,023 5,467,531 0.0223 0.9777 97.31
3.5 228,242,201 7,868,343 0.0345 0.9655 95.14
4.5 208,270,369 12,681,794 0.0609 0.9391 91.86
5.5 192,267,713 18,688,278 0.0972 0.9028 86.27
6.5 166,276,085 14,325,302 0.0862 0.9138 77.89
7.5 144,241,219 13,217,192 0.0916 0.9084 71.18
8.5 128,679,069 12,359,312 0.0960 0.9040 64.65
9.5 114,502,634 12,766,370 0.1115 0.8885 58.44
10.5 100,547,577 8,534,172 0.0849 0.9151 51.93
11.5 91,290,378 9,706,752 0.1063 0.8937 47.52
12.5 80,586,760 12,731,991 0.1580 0.8420 42.47
13.5 65,271,562 6,687,962 0.1025 0.8975 35.76
14.5 55,225,764 4,313,786 0.0781 0.9219 32.09
15.5 48,371,041 4,087,759 0.0845 0.9155 29.59
16.5 41,534,459 5,022,042 0.1209 0.8791 27.09
17.5 34,447,922 4,210,559 0.1222 0.8778 23.81
18.5 28,658,936 3,128,538 0.1092 0.8908 20.90
19.5 24,142,220 730,437 0.0303 0.9697 18.62
20.5 18,996,958 2,548,715 0.1342 0.8658 18.06
21.5 13,526,308 1,305,415 0.0965 0.9035 15.63
22.5 10,232,915 2,405,536 0.2351 0.7649 14.12
23.5 6,849,890 346,541 0.0506 0.9494 10.80
24.5 6,178,115 405,247 0.0656 0.9344 10.26
25.5 4,266,586 116,097 0.0272 0.9728 9.58
26.5 4,089,759 77,003 0.0188 0.9812 9.32
27.5 4,012,756 177,627 0.0443 0.9557 9.15
28.5 3,833,651 20,695 0.0054 0.9946 8.74
29.5 3,473,484 27,734 0.0080 0.9920 8.70
30.5 3,310,388 0.0000 1.0000 8.63
31.5 2,331,073 69,546 0.0298 0.9702 8.63
32.5 1,958,345 0.0000 1.0000 8.37
33.5 1,886,127 72,325 0.0383 0.9617 8.37
34.5 1,495 0.0000 1.0000 8.05
35.5 1,495 0.0000 1.0000 8.05
36.5 8.05
.
111-564
.

.
PACIFICORP
ACCOUNT 399.46 LONGWALL EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
a1
0) 01

AGE IN YEARS
PACIFICORP
. ACCOUNT 399.46 LONGWALL EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1979-2011 EXPERIENCE BAND 1979-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 148,042,528 0.0000 1.0000 100.00
0.5 133,560,995 0.0000 1.0000 100.00
1.5 116,199,713 68,164 0.0006 0.9994 100.00
2.5 116,131,549 749,261 0.0065 0.9935 99.94
3.5 115,382,288 5,425,825 0.0470 0.9530 99.30
4.5 109,956,463 2,271,650 0.0207 0.9793 94.63
5.5 107,596,881 18,214,431 0.1693 0.8307 92.67
6.5 89,382,451 21,738,264 0.2432 0.7568 76.98
7.5 67,644,187 1,821,568 0.0269 0.9731 58.26
8.5 65,822,618 13,135,380 0.1996 0.8004 56.69
9.5 52,608,983 14,872,786 0.2827 0.7173 45.38
10.5 37,736,198 5,481,626 0.1453 0.8547 32.55
11.5 32,254,572 27,808,448 0.8622 0.1378 27.82
12.5 4,446,124 1,575,695 0.3544 0.6456 3.84
13.5 2,773,139 823,480 0.2969 0.7031 2.48
14.5 1,949,659 168,039 0.0862 0.9138 1.74
15.5 1,781,620 387,995 0.2178 0.7822 1.59
16.5 1,393,625 0.0000 1.0000 1.24
17.5 1,393,625 149,137 0.1070 0.8930 1.24
18.5 1,030,775 1,003,958 0.9740 0.0260 1.11
19.5 26,817 0.0000 1.0000 0.03
20.5 26,817 0.0000 1.0000 0.03
21.5 26,817 0.0000 1.0000 0.03
22.5 13,597 0.0000 1.0000 0.03
23.5 13,597 0.0000 1.0000 0.03
24.5 0.03
•i
111-566
PACIFICORS
.

ACCOUNT 399.46 LONGWALL EQUIPMENT
ORIGINAL LIFE TABLE
El
PLACEMENT BAND 1979-2011
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 74,725,077
0.5 72,450,736
1.5 57,282,678
2.5 57,384,951
3.5 59,115,513
4.5 60,376,585
5.5 68,494,261
6.5 65,472,598
7.5 55,047,748
8.5 53,549,882
9.5 49,315,437
10.5 34,722,474
11.5 32,108,596
12.5 4,446,124
13.5 2,773,139
14.5 1,949,659
15.5 1,781,620
16.5 1,393,625
17.5 1,393,625
18.5 1,030,775
19.5 26,817
20.5 26,817
21.5 26,817
22.5 13,597
23.5 13,597
24.5
EXPERIENCE BAND 1992-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0789 0.9211 100.00
0.0008 0.9992 92.11
0.1080 0.8920 92.04
0.1642 0.8358 82.10
0.0331 0.9669 68.62
0.0787 0.9213 66.35
0.2959 0.7041 61.13
0.1517 0.8483 43.04
0.8661 0.1339 36.52
0.3544 0.6456 4.89
0.2969 0.7031 3.16
0.0862 0.9138 2.22
0.2178 0.7822 2.03
0.0000 1.0000 1.59
0.1070 0.8930 1.59
0.9740 0.0260 1.42
0.0000 1.0000 0.04
0.0000 1.0000 0.04
0.0000 1.0000 0.04
0.0000 1.0000 0.04
0.0000 1.0000 0.04
0.04
RETIREMENTS
DURING AGE
INTERVAL
4,662,378
48,088
7,395,323
10,748,669
1,821,568
4,212,755
14, 592, 963
5,265,684
27,808,448
1,575,695
823,480
168,039
387,995
149,137
1,003,958
r
111-567
PACIFICORP
ACCOUNT 399.51 VEHICLES
ORIGINAL AND SMOOTH SURVIVOR CURVES
100 -
ORIGINAL CURVE 1972-2011 EXPERIENCE:
1949-2009 PLACEMENTS
80,
* 1982-2011 EXPERIENCE:
90 1975-2009 PLACEMENTS
70
C,
Z 60 > >
U) 50
4OWA 14—L2. 0 cr u.i 40
30
*
20
10 20 30 40 50 60
AGE IN YEARS
. . .
PACIFICORP
ACCOUNT 399.51 VEHICLES
ORIGINAL LIFE TABLE
.
PLACEMENT BAND 1949-2009
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 2,430,536
0.5 2,430,536
1.5 2,430,536
2.5 2,403,824
3.5 2,390,384
4.5 2,112,851
5.5 2,014,713
6.5 1,658,050
7.5 1,434,837
8.5 1,276,473
9.5 1,265,421
10.5 1,110,334
11.5 984,011
12.5 808,919
13.5 574,064
14.5 419,383
15.5 268,562
16.5 227,412
17.5 180,779
18.5 163,444
19.5 120,653
20.5 82,463
21.5 68,423
22.5 62,485
23.5 46,702
24.5 34,932
25.5 11,285
26.5 10,703
27.5 10,703
28.5 10,703
29.5 10,703
30.5 10,703
31.5 10,703
32.5 10,703
33.5
EXPERIENCE BAND 1972-2011
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0080 0.9920 100.00
0.0122 0.9878 99.20
0.0212 0.9788 97.99
0.0161 0.9839 95.91
0.0303 0.9697 94.36
0.0496 0.9504 91.50
0.0309 0.9691 86.97
0.0087 0.9913 84.28
0.0504 0.9496 83.55
0.1138 0.8862 79.34
0.1779 0.8221 70.32
0.1969 0.8031 57.80
0.1313 0.8687 46.42
0.2577 0.7423 40.33
0.1532 0.8468 29.94
0.1356 0.8644 25.35
0.0959 0.9041 21.91
0.2618 0.7382 19.81
0.3165 0.6835 14.63
0.1703 0.8297 10.00
0.0953 0.9047 8.29
0.2526 0.7474 7.50
0.2520 0.7480 5.61
0.0000 1.0000 4.19
0.0516 0.9484 4.19
0.0000 1.0000 3.98
0.0000 1.0000 3.98
0.0000 1.0000 3.98
0.0000 1.0000 3.98
0.0000 1.0000 3.98
0.0000 1.0000 3.98
0.0000 1.0000 3.98
3.98
RETIREMENTS
DURING AGE
INTERVAL
19,376
29,382
50,762
34,091
61,028
82,161
44,341
11,052
63,742
126,324
175,091
159,253
75,359
108,078
41,150
30,827
17,335
42,791
38,190
14,040
6,520
15,783
11,770
582
111-569
PACIFICORP
ACCOUNT 399.51 VEHICLES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1975-2009 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 2,258,784 0.0000 1.0000 100.00
0.5 2,308,277 0.0000 1.0000 100.00
1.5 2,316,434 19,376 0.0084 0.9916 100.00
2.5 2,288,558 20,734 0.0091 0.9909 99.16
3.5 2,322,569 48,370 0.0208 0.9792 98.27
4.5 2,052,784 34,091 0.0166 0.9834 96.22
5.5 1,954,646 60,824 0.0311 0.9689 94.62
6.5 1,638,616 82,161 0.0501 0.9499 91.68
7.5 1,415,403 27,502 0.0194 0.9806 87.08
8.5 1,273,878 10,785 0.0085 0.9915 85.39
9.5 1,263,092 62,578 0.0495 0.9505 84.66
10.5 1,109,170 126,324 0.1139 0.8861 80.47
11.5 982,846 173,927 0.1770 0.8230 71.31
12.5 808,919 159,253 0.1969 0.8031 58.69
13.5 574,064 75,359 0.1313 0.8687 47.13
14.5 419,383 108,078 0.2577 0.7423 40.95
15.5 268,562 41,150 0.1532 0.8468 30.39
16.5 227,412 30,827 0.1356 0.8644 25.74
17.5 180,779 17,335 0.0959 0.9041 22.25
18.5 163,444 42,791 0.2618 0.7382 20.11
19.5 120,653 38,190 0.3165 0.6835 14.85
20.5 82,463 14,040 0.1703 0.8297 10.15
21.5 68,423 6,520 0.0953 0.9047 8.42
22.5 61,903 15,783 0.2550 0.7450 7.62
23.5 46,120 11,770 0.2552 0.7448 5.68
24.5 34,350 0.0000 1.0000 4.23
25.5 10,703 0.0000 1.0000 4.23
26.5 10,703 0.0000 1.0000 4.23
27.5 10,703 0.0000 1.0000 4.23
28.5 10,703 0.0000 1.0000 4.23
29.5 10,703 0.0000 1.0000 4.23
30.5 10,703 0.0000 1.0000 4.23
31.5 10,703 0.0000 1.0000 4.23
32.5 10,703 0.0000 1.0000 4.23
33.5 4.23
.
111-570
[J
.
PACIFICORP
ACCOUNT 399.52 HEAVY CONSTRUCTION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
cn
-.

PAC IF I CORP
ACCOUNT 399.52 HEAVY CONSTRUCTION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972-2011 EXPERIENCE BAND 1972-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 7,890,657 0.0000 1.0000 100.00
0.5 7,038,144 0.0000 1.0000 100.00
1.5 6,739,144 0.0000 1.0000 100.00
2.5 6,728,343 0.0000 1.0000 100.00
3.5 6,371,451 0.0000 1.0000 100.00
4.5 4,787,398 0.0000 1.0000 100.00
5.5 4,787,336 0.0000 1.0000 100.00
6.5 4,620,145 0.0000 1.0000 100.00
7.5 4,135,028 0.0000 1.0000 100.00
8.5 4,135,028 26,524 0.0064 0.9936 100.00
9.5 2,911,233 68,964 0.0237 0.9763 99.36
10.5 2,842,269 90,810 0.0319 0.9681 97.00
11.5 2,751,459 270,134 0.0982 0.9018 93.91
12.5 2,481,325 38,310 0.0154 0.9846 84.69
13.5 2,357,732 187,588 0.0796 0.9204 83.38
14.5 2,170,144 0.0000 1.0000 76.74
15.5 2,170,144 0.0000 1.0000 76.74
16.5 2,170,144 772,802 0.3561 0.6439 76.74
17.5 1,397,342 0.0000 1.0000 49.42
18.5 1,263,104 0.0000 1.0000 49.42
19.5 1,263,104 157,443 0.1246 0.8754 49.42
20.5 964,986 36,202 0.0375 0.9625 43.26
21.5 928,784 4,996 0.0054 0.9946 41.63
22.5 806,248 169,837 0.2107 0.7893 41.41
23.5 434,199 0.0000 1.0000 32.69
24.5 434,199 0.0000 1.0000 32.69
25.5 434,199 0.0000 1.0000 32.69
26.5 434,199 0.0000 1.0000 32.69
27.5 434,199 78,651 0.1811 0.8189 32.69
28.5 355,548 0.0000 1.0000 26.77
29.5 355,548 0.0000 1.0000 26.77
30.5 283,470 0.0000 1.0000 26.77
31.5 283,470 0.0000 1.0000 26.77
32.5 85,933 0.0000 1.0000 26.77
33.5 85,933 0.0000 1.0000 26.77
34.5 85,933 0.0000 1.0000 26.77
35.5 85,933 0.0000 1.0000 26.77
36.5 26.77
.
•i
111-572
PACIFICORP .
ACCOUNT 399.52 HEAVY CONSTRUCTION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 6,878,771 0.0000 1.0000 100.00
0.5 6,167,300 0.0000 1.0000 100.00
1.5 5,868,300 0.0000 1.0000 100.00
2.5 6,357,982 0.0000 1.0000 100.00
3.5 6,073,318 0.0000 1.0000 100.00
4.5 4,530,463 0.0000 1.0000 100.00
5.5 4,530,401 0.0000 1.0000 100.00
6.5 4,618,981 0.0000 1.0000 100.00
7.5 4,133,864 0.0000 1.0000 100.00
8.5 4,133,864 26,524 0.0064 0.9936 100.00
9.5 2,911,233 68,964 0.0237 0.9763 99.36
10.5 2,842,269 90,810 0.0319 0.9681 97.00
11.5 2,751,459 270,134 0.0982 0.9018 93.91
12.5 2,481,325 38,310 0.0154 0.9846 84.69
.
13.5 2,357,732 187,588 0.0796 0.9204 83.38
14.5 2,170,144 0.0000 1.0000 76.74
15.5 2,170,144 0.0000 1.0000 76.74
16.5 2,170,144 772,802 0.3561 0.6439 76.74
17.5 1,397,342 0.0000 1.0000 49.42
18.5 1,263,104 0.0000 1.0000 49.42
19.5 1,263,104 157,443 0.1246 0.8754 49.42
20.5 964,986 36,202 0.0375 0.9625 43.26
21.5 928,784 4,996 0.0054 0.9946 41.63
22.5 806,248 169,837 0.2107 0.7893 41.41
23.5 434,199 0.0000 1.0000 32.69
24.5 434,199 0.0000 1.0000 32.69
25.5 434,199 0.0000 1.0000 32.69
26.5 434,199 0.0000 1.0000 32.69
27.5 434,199 78,651 0.1811 0.8189 32.69
28.5 355,548 0.0000 1.0000 26.77
29.5 355,548 0.0000 1.0000 26.77
30.5 283,470 0.0000 1.0000 26.77
31.5 283,470 0.0000 1.0000 26.77
32.5 85,933 0.0000 1.0000 26.77
33.5 85,933 0.0000 1.0000 26.77
34.5 85,933 0.0000 1.0000 26.77
35.5 85,933 0.0000 1.0000 26.77
36.5 26.77
r
111-573
01 Z
PACIFICORP
ACCOUNT 399.6 MISCELLANEOUS EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
1
-.1
U)
z Ui C-,
Ui 0
30 L 1 x
0
F 0 0 10 20 30 40 50 60
AGE IN YEARS
S
S
PACIFICORP
ACCOUNT 399.6 MISCELLANEOUS EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972-2011 EXPERIENCE BAND 1972-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 7,790,276 7,127 0.0009 0.9991 100.00
0.5 7,642,707 51,267 0.0067 0.9933 99.91
1.5 7,477,159 309,954 0.0415 0.9585 99.24
2.5 7,017,052 51,895 0.0074 0.9926 95.12
3.5 6,783,298 291,105 0.0429 0.9571 94.42
4.5 6,149,690 433,090 0.0704 0.9296 90.37
5.5 5,569,252 183,258 0.0329 0.9671 84.00
6.5 5,203,594 336,043 0.0646 0.9354 81.24
7.5 4,712,553 533,860 0.1133 0.8867 75.99
8.5 4,157,183 418,592 0.1007 0.8993 67.39
9.5 3,606,106 199,074 0.0552 0.9448 60.60
10.5 3,264,909 237,810 0.0728 0.9272 57.25
11.5 2,907,928 312,697 0.1075 0.8925 53.08
12.5 2,559,025 161,155 0.0630 0.9370 47.38
13.5 2,367,254 191,624 0.0809 0.9191 44.39 S 14.5 2,118,009 153,657 0.0725 0.9275 40.80
15.5 1,926,837 360,091 0.1869 0.8131 37.84
16.5 1,550,388 265,970 0.1716 0.8284 30.77
17.5 1,175,480 277,652 0.2362 0.7638 25.49
18.5 843,760 154,922 0.1836 0.8164 19.47
19.5 597,427 162,054 0.2713 0.7287 15.89
20.5 388,046 101,448 0.2614 0.7386 11.58
21.5 252,349 26,266 0.1041 0.8959 8.55
22.5 166,921 26,292 0.1575 0.8425 7.66
23.5 137,341 21,200 0.1544 0.8456 6.46
24.5 86,823 2,640 0.0304 0.9696 5.46
25.5 62,733 2,268 0.0362 0.9638 5.29
26.5 59,125 0.0000 1.0000 5.10
27.5 50,829 0.0000 1.0000 5.10
28.5 50,829 0.0000 1.0000 5.10
29.5 30,494 0.0000 1.0000 5.10
30.5 12,983 0.0000 1.0000 5.10
31.5 12,983 1,865 0.1436 0.8564 5.10
32.5 11,118 0.0000 1.0000 4.37
33.5 10,382 0.0000 1.0000 4.37
34.5 4.37
S
111-575
PACIFICORP
. ACCOUNT 399.6 MISCELLANEOUS EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 6,463,640 7,127 0.0011 0.9989 100.00
0.5 6,538,565 32,617 0.0050 0.9950 99.89
1.5 6,631,565 301,439 0.0455 0.9545 99.39
2.5 6,505,853 47,536 0.0073 0.9927 94.87
3.5 6,458,230 289,357 0.0448 0.9552 94.18
4.5 5,999,444 414,620 0.0691 0.9309 89.96
5.5 5,440,174 183,055 0.0336 0.9664 83.74
6.5 5,111,548 336,043 0.0657 0.9343 80.93
7.5 4,622,976 533,545 0.1154 0.8846 75.61
8.5 4,070,412 418,592 0.1028 0.8972 66.88
9.5 3,606,106 199,074 0.0552 0.9448 60.00
10.5 3,264,909 237,810 0.0728 0.9272 56.69
11.5 2,907,928 312,697 0.1075 0.8925 52.56
12.5 2,559,025 161,155 0.0630 0.9370 46.91
13.5 2,367,254 191,624 0.0809 0.9191 43.95
14.5 2,118,009 153,657 0.0725 0.9275 40.40
15.5 1,926,837 360,091 0.1869 0.8131 37.47
16.5 1,550,388 265,970 0.1716 0.8284 30.46
17.5 1,175,480 277,652 0.2362 0.7638 25.24
18.5 843,760 154,922 0.1836 0.8164 19.28
19.5 597,427 162,054 0.2713 0.7287 15.74
20.5 388,046 101,448 0.2614 0.7386 11.47
21.5 252,349 26,266 0.1041 0.8959 8.47
22.5 166,921 26,292 0.1575 0.8425 7.59
23.5 137,341 21,200 0.1544 0.8456 6.39
24.5 86,823 2,640 0.0304 0.9696 5.41
25.5 62,733 2,268 0.0362 0.9638 5.24
26.5 59,125 0.0000 1.0000 5.05
27.5 50,829 0.0000 1.0000 5.05
28.5 50,829 0.0000 1.0000 5.05
29.5 30,494 0.0000 1.0000 5.05
30.5 12,983 0.0000 1.0000 5.05
31.5 12,983 1,865 0.1436 0.8564 5.05
32.5 11,118 0.0000 1.0000 4.33
33.5 10,382 0.0000 1.0000 4.33
34.5 4.33
SI
SI
111-576
fl
. .
PACIFICORP
ACCOUNT 399.61 COMPUTER EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES

AGE IN YEARS
PACIFICORP
ACCOUNT 399.61 COMPUTER EQUIPMENT

.
ORIGINAL LIFE TABLE
PLACEMENT BAND 1978-2011 EXPERIENCE BAND 1972-2011
RETIREMENTS
DURING AGE
INTERVAL
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 3,412,869
0.5 3,386,456
1.5 3,382,145
2.5 3,382,145
3.5 3,290,559
4.5 3,121,303
5.5 2,916,391
6.5 2,789,944
7.5 1,861,668
8.5 1,598,549
9.5 1,282,606
10.5 932,604
11.5 468,049
12.5 186,810
13.5 186,810
14.5 100,445
15.5 87,413
16.5 56,440
17.5 56,440
18.5 20,513
19.5 6,831
20.5 6,295
21.5 6,295
22.5 6,295
23.5
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0174 0.9826 100.00
0.0506 0.9494 98.26
0.0578 0.9422 93.30
0.0384 0.9616 87.90
0.3199 0.6801 84.52
0.0852 0.9148 57.49
0.1908 0.8092 52.59
0.2729 0.7271 42.55
0.4981 0.5019 30.94
0.6009 0.3991 15.53
0.0000 1.0000 6.20
0.0934 0.9066 6.20
0.0733 0.9267 5.62
0.0787 0.9213 5.21
0.0000 1.0000 4.80
0.1030 0.8970 4.80
0.6314 0.3686 4.30
0.0784 0.9216 1.59
0.0000 1.0000 1.46
0.0000 1.0000 1.46
0.0000 1.0000 1.46
1.46
58,700
166,383
180,478
112,023
892,480
158,682
304,937
350,002
464,555
281,239
17,440
7,365
6,878
5,814
12,952
535
.
111-578
. PACIFICORP
ACCOUNT 399.61 COMPUTER EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1978-2011 EXPERIENCE BAND 1982-2011
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,405,593 0.0000 1.0000 100.00
0.5 3,379,180 0.0000 1.0000 100.00
1.5 3,377,710 0.0000 1.0000 100.00
2.5 3,381,609 58,700 0.0174 0.9826 100.00
3.5 3,290,559 166,383 0.0506 0.9494 98.26
4.5 3,121,303 180,478 0.0578 0.9422 93.30
5.5 2,916,391 112,023 0.0384 0.9616 87.90
6.5 2,789,944 892,480 0.3199 0.6801 84.52
7.5 1,861,668 158,682 0.0852 0.9148 57.49
8.5 1,598,549 304,937 0.1908 0.8092 52.59
9.5 1,282,606 350,002 0.2729 0.7271 42.55
10.5 932,604 464,555 0.4981 0.5019 30.94
11.5 468,049 281,239 0.6009 0.3991 15.53
12.5 186,810 0.0000 1.0000 6.20
13.5 186,810 17,440 0.0934 0.9066 6.20
14.5
100,445 7,365 0.0733 0.9267 5.62
15.5 87,413 6,878 0.0787 0.9213 5.21
16.5 56,440 0.0000 1.0000 4.80
17.5 56,440 5,814 0.1030 0.8970 4.80
18.5 20,513 12,952 0.6314 0.3686 4.30
19.5 6,831 535 0.0784 0.9216 1.59
20.5 6,295 0.0000 1.0000 1.46
21.5 6,295 0.0000 1.0000 1.46
22.5 6,295 0.0000 1.0000 1.46
23.5 1.46
I
111-579
0
III!l;Is]
NET SALVAGE STATISTICS
.
.
0
S
111-581
PRODUCTION PLANT
S
0
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. . S
PACIFICORP
CALCULATION OF WEIGHTED NET SALVAGE PERCENT FOR GENERATION PLANT AS OF DECEMBER 31, 2011
Terminal Retirements Interim Retirements Total E. led
Account Retirements MW Altoceted
___________
Net Salvage RnlWemenlo Net Salvage Net Salvage Net Salvage Intel Net Seine9. 1$) (PecEloo,p She,.) $/ kW Net Selver.. (El 1%) (*) (18) ($1 1$) Retlretnento (18) (1) (2) (3) (5)o(3)n(4) (6)=(5)l(2) (7) (E) (9)-(7)tt(8) (18)n(5)o(9) (11).(2)o(7) (92)-(IE)l(11)
STEAM PRODUCTION PLANT
8 LU N DELL
311.00 Structures and Improvements 7,320,139 165,955 (2) 658,441 (30) 209,032 375,487 8,028,576 (5) 312.00 Enter P10.1 Equipment
Urn), 20,420,484 462,447 (2) 7,796,883 (10) 779,686 1,242,133 28,217,347 (4) 314.00 Turbogenerator 23,051,436 522,028 (2) 8,986,330 (15) 1,347,950 1,869,979 32,037,706 (8) 315.00 Accessory

Equipment
3)6.00 tojocejloneoror Power Plant 6,748,643 152,786 (2) 754,566 (10) 75,457 228,243 7,501,210 (3) ERonroot
Total Blundell
741,154 16,784 (2) 500,158 (IS) 50,011 E6,795 1.241,262 (5) 28 58.7,853 33 40 1.320,000 (2) 18,736,308 2,462.635 3,782,635 77.024,161 (5)
CARSON
311.00 Structures and Improvements 15,208,178 7,390,479 (40) 155,897 (30) 46,789 7.437.248 15.384.076 (48) 3)2.00 006cr Plant Equipment 67,203,726 32,657,936 (48) 1,627,699 (10) 162,770 32,820,706 68,931,425 (48) 314.00 Trrrbogenerolorunrt. 27,565.189 13,385,421 (49) 780,1160 (15) 117,879 13,513,300 28,351,049 (48) 315.00 Accessory Electric Eqrrrpnrent 8,132,815 2,980.267 (49) 85,280 (10) 8,528 2,989,795 6,218,094 (48) 318.00 Mltcniien000, Power Plant Equipment 773,825 375,898 (49) 36.021 (10) 3,602 379,500 809,546 (47) Total Carbon 118,883,432 172 330.23 56,800,000 (49) 2,690.757 339,548 57.139,548 119,574.189 (48)
CHOL
311.50 Stnocturon and Improvements 52,989,018 2.240,258 (4) 6,834,638 (38) 2,050,392 4,290,649 59.623,657 (7) 312.00 Boric, Ron) Equipment
314.00 222,970,798 9,426,708 (4) 102,952.115 (10) 10,295.211 19,721,520 325,822,813 (6) Turbogenerator Units 39,975.875 1.690.081 (4) 26.072,112 (15) 3,910,817 5.600,908 66,047,997 (8) 315.00 Accessory Electric Equipment
316.00 Mlnveileneoun Power Pie.)
55,860,372 2,361.652 (4) 10.815.383 (10) 1,081,938 3,443,190 86,675.756 (5) Equipment
ToleiCholle
1.922,794 81.291 (4) 2,233,157 (10) 223.318 304.607 4.155.951 (7) 373.718,858 395 40 15,800.000 (4) 148,907,408 17,561.274 33.361.274 522,826,263 (6)
COLSTRIP
311.00 Structures and Improvement. 50,095,555 2,124,671 (4) 6,887,781 (30) 2,660,334 4,785,005 55,963.335 (8) 312.00 Enter Plant Equipment 62.424,718 2,647,080 (4) 51,825,296 (10) 5,182,530 7,830,109 114,250,014 (7) 314.00 Tudmogenenelo, Unit. 19.251,601 818,506 (4) 15,454,194 (15) 2,318,128 3,134.833 34,705,785 (9) 315.00 Accessory Electric Equlpmeont
316.00 Miscellaneous Power
6,948,554 294.705 (4) 2,001,131 (10) 200,113 494.818 8,949,684 (8) Plant Equipment
Tote)
861,522 36.539 (4) 1,341,952 (10) 134,195 170.734 2.203.473 (8) Colclrhm 139,581,950 148 40 5,920.000 (4) 79,490,343 10,495,300 16.415,300 219,072.292 (7)
CRAIG
311.00 Stmocturn, and Improvements
'Plant
33,200.930 1,634,538 (5) 3,456,554 (30) 1,036,819 2,671,357 36,739,994 (7) 312.00 Boller Equipment 88,029,945 3,341,175 (5) 25,148,615 (IS) 2,514,881 5,856,039 93,178,559 (6) 314.00 TUrbogeneretor 0.118 19,139.743 940,017 (5) 7.205.792 (15) 1080889 , , 2020886 26,345.535 (8) 315.00 Accessory Electric Equipment
316.50 Miscellaneous
14,599,134 717,012 2,277,553
. ,
(5) (10) 227,755 544,766 16,876,668 (6) P08cc Plant Equipment 862,168 47,255 (5) 752,228 (10) 75223 , 122478 . 1714398 . , (7) Total Craig 136,011,921 167 40 6,680,000 (5) 38,840,252 4.935.528 11.815.528 174.852,172 (7)
cTI DAVE JOHNSTON
311.06 Strociurenend Inrprovenlerdn 134,079.522 5.229.692 (4) 4,513,448 (30) 1,354,034 8,579.726 138.592,968 (5)
rh,)
312.00 8o)nnPlontEqomnnnt
314.00 Turbogenerator 0.11,
514.202.402 20.040,8)8 (4) 61,011,047 (15) 6,101.105 28,141.922 575,213,448 (5)
315.00 Aroennonj Elector Equipment
76.235.085 2,971.230 (4) 15.733,078 (15) 2,359.961 5,331.191 91,968,162 (6)
316.00 Miscellaneous Power Plant Equipment 50,820,625 1,980,712 (4) 2,226,751 (10) 222.675 2,203,387 53.047.378 (4)
Total Dave Johnston 6.710,758 261,549 (4) 1.746.859 (10) 174.686 436,235 8.457.617 (5) 782,048,392 762 40 30,480,000 (4) 85,231,179 15,212,461 40,892.461 867.279.571 (5)
GADSSY 311.05 Structures and Improvements 14,587,956 1,932,798 (13) 680.559 (30) 254,168 2,138.966 15.268.515 (14) 312'00 Boller Plant Equipment
Units 32.075,063 4.249.712 (13) 5,389.523 (10) 538,952 4,788,664 37,464,586 (13) 314.00 Turbogenerator
315.00 Accessory Electric Equipment 15.353.469 2,034,223 (13) 3,510,341 (15) 526,551 2,560,774 18,863.811 (14)
3)6.00 Miscellaneous Power Plant Equrpnteot 7,360,522 975,216 (13) 502,131 (10) 50,213 1.025,429 7,862,654 (13) 362,877 48,052 (13) 95,301 (10) 8,530 57.592 457,979 (13) Total Gedoby 69,739.687 231 40 9.240,000 (13) 10,177,859 1.329,415 15,569,415 79,917,544 (13)
HAEN
311.00 Structures and Imnprovemnent, 16,780,905 776.119 (5) 783.100 (30) 234,930 1,011,049 17,564,005 (6) 312.00 Soler Fault Equipment 41,648,423 1,926.244 (5) 10,455,760 (10) 1,045,576 2,971,820 52,104,183 (6) 314.00 Torbogeneretor 0.118 6,041,175 279,405 (5) 1,938,041 (15) 290,706 570,111 7,979,216 (7) 315.00 AooeenonyElectrlooqu)momeni
316.00 Mmcceiloneouo
2,202,233 101.853 (5) 330,186 (10) 33,019 134,872 2,532,418 (5) Power Plant oquh,vnent 786.578 36,379 101.1 HaydenHeyden (5) 417.609 (10) 41761 78140 , 1204188 , . (6) 67,459,314 78 40 3,120,000 (5) 13,924,696 1,845,992 4,765,992 81,384,010 (6)
HUNTER
311.00 Structures and Improvements 118,224,033 10,284,201 (6) 28,717,091 (30) 8,615,129 18,899,330 206,941,130 (9) 312.00 Boller Plant Equipment 413,525,068 23,861,960 (6) 218,706,481 (IS) 21,870,648 45,732,808 632,231,547 (7) 314.00 Turlmogneerotor UnIts 122,907,418 7,092,223 (6) 66,321,203 (15) 9,948,185 17,040,403 189,228,821 (9) 315.00 Accessory Electric Equipment
316.00 Mhoelie000on Power
78,869,755 4,551,083 (6) 19,635,607 (10) 1,963,561 6,514,644 98,505,362 (7) Plant Equipment
Tote) Hooter
1.568,936 90,534 (6) 2,076,632 (10) 207,663 298,197 3.645,568 (8) 795.095,208 1147 40 45,880.000 (6) 338,457,021 42.605.182 88.485.182 1.130.552,225 (8)
55JS4TINGTON
311.00 BInioturon and Improvements 104,683,415 5.704,953 (6) 12,033.128 (30) 3,609,938 9.394.791 116,716,543 (8) 312.00 Boter Plant Equipment 421,213.820 23.276.454 (6) 105,805.316 (10) 10.550,532 33,866,986 527,118,936 (6) 314.00 Turbogenerator Unto 89,481 .550 4,944,788 (6) 33,388,094 (15) 5.001,914 9952702 122,887,593 (8) 315.00 A000000ry Otnobic Equipment
316.00 Ml000iioneoun Power
40,951,036 2,262.973 5.470.333
, ,
(6) (10) 547,033 2.810,006 46,421 .369 (6) Fleet Equipment 1,645,528 90,933 (6) 1,012.431 (IS) 107.243 185,178 2,717.959 (7) Total 60060910. 657,975,069 909 40 36,360,000 (6) 157,881,302 19,862,661 56,222,661 815,842,401 (7)
JAMES RIVER
311.00 Structures and Improvements 5.688,556 30,877 (1) 45.178 (30) 13,553 44,430 5,733,734 (I) 312.00 Boller Plant Equipment
Units 5.625,830 30,835 (1) 172,483 (IS) 17.246 41.781 5.798,092 (1) 314.00 Turbogenerator 17,945,954 87,408 (1) 670,534 (15) 100,560 191.988 18.618,438 (1) 315.00 Accessory EmnntdcEquipmnent
TotelJenmeoRlvnr
. 4,270.
62
534 23.180 (1) 31.742 (10) 3.174 26.354 4.302,276 (1) 33,530,3 14 13 182,000 (1) 919,917 134,554 316,954 34,455,540 (1)
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111-587
. PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 1,589,492 46,311 3 0 46,311- 3-
1993 789,445 645,534 82 48,344 6 597,191- 76-
1994 2,942,201 194,134 7 0 194,134- 7-
1995 2,226,255 548,212 25 2,359 0 545,853- 25-
1996 1,062,497 626,343 59 2,359- 0 628,702- 59-
1997 998,220 246,834 25 15,183 2 231,650- 23-
1998 234,305 14,881 6 13,545 6 1,336- 1-
1999 19,673 915 5 42,352 215 41,437 211
2000 341,134 54,507 16 4,741 1 49,766- 15-
2001 940,059 1,096,876 117 0 1,096,876- 117-
2002 1,288,751 179,666 14 51,600 4 128,066- 10-
2003 680,832 220,136 32 0 220,136- 32-
2004 2,278,630 568,199 25 28,115 1 540,084- 24-
2005 2,775,110 767,309 28 27,171 1 740,138- 27-
2006 1,093,838 255,094 23 0 255,094- 23-
2007 1,082,023 655,742 61 339 0 655,404- 61-
2008 4,038,015 1,480,754 37 26,386 1 1,454,368- 36-
W 2009 3,309,157 2,474,527 75 0 2,474,527- 75-
2010 909,800 3,150,935 346 0 3,150,935- 346-
2011 1,268,905 6,676,538 526 0 6,676,538- 526-
TOTAL 29,868,343 19,903,448 67 257,776 1 19,645,672- 66-
THREE-YEAR MOVING AVERAGES
92-94 1,773,713
93-95 1,985,967
94-96 2,076,985
95-97 1,428,991
96-98 765,007
97-99 417,399
98-00 198,371
99-01 433,622
00-02 856,648
01-03 969,881
02-04 1,416,071
03-05 1,911,524
04-06 2,049,193
05-07 1,650,324
06-08 2,071,292
10 07-09 2,809,732
295,326 17 16,114 1 279,212- 16-
462,627 23 16,901 1 445,726- 22-
456,230 22 0 456,230- 22-
473,796 33 5,061 0 468,735- 33-
296,019 39 8,790 1 287,230- 38-
87,543 21 23,693 6 63,850- 15-
23,434 12 20,213 10 3,222- 2-
384,099 89 15,698 4 368,402- 85-
443,683 52 18,780 2 424,903- 50-
498,893 51 17,200 2 481,693- 50-
322,667 23 26,572 2 296,095- 21-
518,548 27 18,429 1 500,119- 26-
530,201 26 18,429 1 511,772- 25-
559,382 34 9,170 1 550,212- 33-
797,197 38 8,908 0 788,288- 38-
1,537,008 55 8,908 0 1,528,100- 54-
II!;I]
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 2,752,324 2,368,739 86 8,795 0 2,359,943- 86-
09-11 1,829,287 4,100,667 224 0 4,100,667- 224-
FIVE-YEAR AVERAGE
07-11 2,121,580 2,887,699 136 5,345 0 2,882,354- 136-
.
SI
.1
11
S
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 15,332,022 1,193,618 8 8,466 0 1,185,152- 8-
1993 12,396,981 584,489 5 65,173 1 519,316- 4-
1994 15, 466, 340 3,970,417 26 119,203 1 3,851,214- 25-
1995 19, 391, 501 4,019,452 21 30,706 0 3,988,746- 21-
1996 8,291,370 1,886,391 23 139,398 2 1,746,994- 21-
1997 8,773,949 1,020,242 12 267,375 3 752,867- 9-
1998 7,631,448 435,427 6 235,577 3 199,850- 3-
1999 2,181,698 300,676 14 95,344 4 205,332- 9-
2000 20, 674, 673 3,545,073 17 193,172 1 3,351,900- 16-
2001 37,263,595 1,870,514 5 3,229,533 9 1,359,019 4
2002 27,595,833 3,238,518 12 53,696 0 3,184,822- 12-
2003 20, 399, 189 1,751,472 9 206,042 1 1,545,430- 8-
2004 37,846,081 4,094,025 11 122,339 0 3,971,686- 10-
2005 26,556,374 7,227,384 27 381,686 1 6,845,697- 26-
2006 18,786,841 4,279,180 23 125,827 1 4,153,353- 22-
2007 47,798,637 8,150,256 17 508,113 1 7,642,143- 16-
2008 87,593,229 11,263,649 13 357,021 0 10,906,627- 12-
2009 42,457,064 11,992,106 28 171,244 0 11,820,862- 28-
2010 65,074,077 8,492,558 13 367,528 1 8,125,031- 12-
2011 121,674,564 17,432,784 14 485,705 0 16,947,079- 14-
TOTAL 643,185,466 96,748,232 15 7,163,149 1 89,585,083- 14-
THREE-YEAR MOVING AVERAGES
92-94 14,398,448 1,916,175 13 64,281 0 1,851,894- 13-
93-95 15,751,607 2,858,120 18 71,694 0 2,786,425- 18-
94-96 14,383,070 3,292,087 23 96,436 1 3,195,651- 22-
95-97 12,152,273 2,308,695 19 145,826 1 2,162,869- 18-
96-98 8,232,256 1,114,020 14 214,117 3 899,904- 11-
97-99 6,195,698 585,448 9 199,432 3 386,017- 6-
98-00 10,162,606 1,427,059 14 174,698 2 1,252,361- 12-
99-01 20,039,989 1,905,421 10 1,172,683 6 732,738- 4-
00-02 28,511,367 2,884,702 10 1,158,801 4 1,725,901- 6-
01-03 28,419,539 2,286,835 8 1,163,091 4 1,123,744- 4-
02-04 28,613,701 3,028,005 11 127,359 0 2,900,646- 10-
03-05 28, 267,215 4,357,627 15 236,689 1 4,120,938- 15-
04-06 27,729,765 5,200,196 19 209,951 1 4,990,245- 18-
05-07 31,047,284 6,552,273 21 338,542 1 6,213,731- 20-
06-08 51,392,902 7,897,695 15 330,321 1 7,567,374- 15-
07-09 59, 282, 977 10,468,670 18 345,460 1 10,123,211- 17-
111-590
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 65,041,457 10, 582, 771 16 298,598 0
09-11 76, 401, 902 12, 639, 149 17 341,492 0
FIVE-YEAR AVERAGE
07-11 72,919,514 11,466,271 16 377,922
•i
NET
SALVAGE
AMOUNT PCT

10,284,173- 16-

12,297,657- 16-
11,088,348- 15-
•i
.
111-591
PACIFICORP
S ACCOUNT 314 TURBOGENERATOR UNITS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 4,921,179 361,725 7 0 361,725- 7-
1993 5,828,408 778,233 13 0 778,233- 13-
1994 2,781,362 448,229 16 3,500 0 444,729- 16-
1995 3,261,364 1,173,035 36 278,146 9 894,889- 27-
1996 3,042,405 981,480 32 22,856 1 958,624- 32-
1997 8,622,922 1,216,510 14 224,243 3 992,267- 12-
1998 4,057,759 447,827 11 334,333 8 113,494- 3-
1999 1,010,587 67,090 7 0 67,090- 7-
2000 26, 976, 685 1,418,434 5 234,656 1 1,183,777- 4-
2001 7,172,925 268,850 4 200,293 3 68,556- 1-
2002 12,037,769 1,277,239 11 448,191 4 829,048- 7-
2003 8,003,290 743,238 9 64,850 1 678,388- 8-
2004 11,667,670 1,609,367 14 78,477 1 1,530,890- 13-
2005 9,552,569 1,535,336 16 101,137 1 1,434,199- 15-
2006 7,931,346 1,136,746 14 5,077 0 1,131,669- 14-
2007 11,931,246 2,216,242 19 3,280 0 2,212,962- 19-
2008 11,694,118 2,734,655 23 0 2,734,655- 23-
W 2009 10, 076, 029 3,467,846 34 44,660 0 3,423,186- 34-
2010 22,729,413 1,525,770 7 27,761 0 1,498,008- 7-
2011 34,362,514 5,976,164 17 61,956 0 5,914,209- 17-
IS
TOTAL 207,661,560 29,384,016 14 2,133,417 1 27,250,599- 13-
THREE-YEAR MOVING AVERAGES
92-94 4,510,316 529,396 12 1,167 0 528,229- 12-
93-95 3,957,045 799,832 20 93,882 2 705,950- 18-
94-96 3,028,377 867,581 29 101,501 3 766,081- 25-
95-97 4,975,564 1,123,675 23 175,082 4 948,593- 19-
96-98 5,241,029 881,939 17 193,811 4 688,128- 13-
97-99 4,563,756 577,143 13 186,192 4 390,950- 9-
98-00 10,681,677 644,450 6 189,663 2 454,787- 4-
99-01 11,720,065 584,791 5 144,983 1 439,808- 4-
00-02 15,395,793 988,174 6 294,380 2 693,794- 5-
01-03 9,071,328 763,109 8 237,778 3 525,331- 6-
02-04 10,569,577 1,209,948 11 197,173 2 1,012,775- 10-
03-05 9,741,177 1,295,980 13 81,488 1 1,214,492- 12-
04-06 9,717,195 1,427,150 15 61,564 1 1,365,586- 14-
05-07 9,805,054 1,629,441 17 36,498 0 1,592,943- 16-
06-08 10,518,903 2,029,214 19 2,786 0 2,026,429- 19-
07-09 11,233,798 2,806,248 25 15,980 0 2,790,268- 25-
111-592
PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 14,833,187 2,576,090 17 24,140 0 2,551,950- 17-
09-11 22, 389, 319 3,656,593 16 44,792 0 3,611,801- 16-
FIVE-YEAR AVERAGE
07-11 18, 158, 664 3,184,135 18 27,531 0 3,156,604- 17-
•i
•i
.
111-593
.
S
.
PAC IF I CORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 289,658 72,337 25 0 72,337- 25-
1993 412,848 76 0 0 76- 0
1994 1,386,485 93,868 7 0 93,868- 7-
1995 508,660 36,423 7 12 1 588 2 23,836- 5-
1996 244,929 130,636 53 13,105 5 117,531- 48-
1997 475,482 12,668 3 1,265- 0 13,934- 3-
1998 158,062- 10,694- 7 0 10,694 7-
1999 32,905 0 0 0
2000 299,691 14,119 5 0 14,119- 5-
2001 390,360 4,967 1 0 4,967- 1-
2002 477,617 185,055 39 46,875 10 138,180- 29-
2003 2,193,465 489,636 22 5,000 0 484,636- 22-
2004 1,573,208 94,577 6 0 94,577- 6-
2005 854,780 61,181 7 0 61,181- 7-
2006 663,001 216,105 33 0 216,105- 33-
2007 648,994 79,163 12 3,333 1 75,830- 12-
2008 958,906 132,471 14 0 132,471- 14-
2009 844,886 290,810 34 0 290,810- 34-
2010 1,493,361 259,025 17 0 259,025- 17-
2011 1,119,527 732,635 65 18,153 2 714,481- 64-
TOTAL 14,710,700 2,895,059 20 97,789 1 2,797,270- 19-
THREE-YEAR MOVING AVERAGES
92-94 696,331 55,427 8 0 55,427- 8-
93-95 769,331 43,456 6 4,196 1 39,260- 5-
94-96 713,358 86,976 12 8,564 1 78,412- 11-
95-97 409,690 59,909 15 8 1 142 2 51,767- 13-
96-98 187,450 44,203 24 3,947 2 40,257- 21-
97-99 116,775 658 1 422- 0 1,080- 1-
98-00 58,178 1,142 2 0 1,142- 2-
99-01 240,985 6,362 3 0 6,362- 3-
00-02 389,223 68,047 17 15,625 4 52,422- 13-
01-03 1,020,481 226,553 22 17,292 2 209,261- 21-
02-04 1,414,763 256,423 18 17 1 292 1 239,131- 17-
03-05 1,540,484 215,131 14 1,667 0 213,465- 14-
04-06 1,030,329 123,954 12 0 123,954- 12-
05-07 722,258 118,816 16 1,111 0 117,705- 16-
06-08 756,967 142,580 19 1,111 0 141,468- 19-
07-09 817,595 167,482 20 1,111 0 166,370- 20-
111-594
PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 1,099,051 227,435 21 0
09-11 1,152,591 427,490 37 6,051 1
•i
NET
SALVAGE
AMOUNT PCT
227,435- 21-
421,439- 37-
FIVE-YEAR AVERAGE
07-11 1,013,135 298,821 29 4,297 0 294,523- 29-
•i
•i
111-595
.
.
r
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 1,089,698 24,876 2 27,744 3 2,867 0
1993 646,118 25,252 4 992 0 24,260- 4-
1994 950,212 7,339 1 171,682 18 164,343 17
1995 278,044 43,800 16 1,022- 0 44,822- 16-
1996 48,659 15,499 32 20,607 42 5,108 10
1997 754,465 45,579 6 2,462 0 43,117- 6-
1998 86,048 3,495- 4- 62,341 72 65,836 77
1999 23,403 542 2 0 542- 2-
2000 126,651 4,218 3 0 4,218- 3-
2001 29,274 7,663 26 0 7,663- 26-
2002 1,445,708 369,412 26 0 369,412- 26-
2003 292,731 5,183 2 0 5,183- 2-
2004 282,209 7,722 3 4,355 2 3,366- 1-
2005 82,607 6,669 8 0 6,669- 8-
2006 61,136 1,017 2 0 1,017- 2-
2007 309,316 92,797 30 867 0 91,931- 30-
2008 89,688 9,514 11 178 0 9,336- 10-
2009 641,257 84,308 13 8,000 1 76,308- 12-
2010 238,492 25,864 11 0 25,864- 11-
2011 238,599 113,292 47 0 113,292- 47-
TOTAL 7,714,315 887,051 11 298,205 4 588,846- 8-
THREE-YEAR MOVING AVERAGES
92-94 895,343 19,156 2 66,806 7 47,650 5
93-95 624,791 25,464 4 57,217 9 31,753 5
94-96 425,638 22,213 5 63,756 15 41,543 10
95-97 360,389 34,959 10 7,349 2 27,610- 8-
96-98 296,390 19,194 6 28,470 10 9,276 3
97-99 287,972 14,209 5 21,601 8 7,392 3
98-00 78,701 422 1 20,780 26 20,359 26
99-01 59,776 4,141 7 0 4,141- 7-
00-02 533,878 127,097 24 0 127,097- 24-
01-03 589,238 127,419 22 0 127,419- 22-
02-04 673,549 127,439 19 1,452 0 125,987- 19-
03-05 219,182 6,524 3 1,452 1 5,073- 2-
04-06 141,984 5,136 4 1,452 1 3,684- 3-
05-07 151,020 33,494 22 289 0 33,205- 22-
06-08 153,380 34,443 22 348 0 34,095- 22-
07-09 346,754 62,207 18 3,015 1 59,192- 17-
111-596
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 323,146 39,895 12 2,726 1
09-11 372,783 74,488 20 2,667 1
NET
SALVAGE
AMOUNT PCT
37,169- 12-
71,821- 19-
FIVE-YEAR AVERAGE
07-11 303,470 65,155 21 1,809 1 63,346- 21-
•i
01
111-597
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 149,245 178,444 120 0 178,444- 120-
1993 109,891 68,312 62 1,736 2 66,576- 61-
1994 371,519 144,121 39 0 144,121- 39-
1995 101,508 126,108 124 0 126,108- 124-
1996 54,144 104,738 193 0 104,738- 193-
1997 15,116 41,986 278 0 41,986- 278-
1998 36,175 7,060 20 0 7,060- 20-
1999 32,853 2,420 7 0 2,420- 7-
2000
2001 113,047 21,414 19 0 21,414- 19-
2002 243,069 5,267 2 0 5,267- 2-
2003 113,440 86,000 76 0 86,000- 76-
2004 78,404 32,165 41 0 32 1 165- 41-
2005 50,091 9,683 19 0 9,683- 19-
2006 97,404 18,203 19 0 18,203- 19-
2007 59,912 63,761 106 0 63,761- 106-
. 2008 135,019 64,379 48 0 64,379- 48-
2009 447,571 211,994 47 0 211,994- 47-
2010 693,526 207,309 30 4,250 1 203,059- 29-
2011 502,037 219,714 44 0 219,714- 44-
TOTAL 3,403,972 1,613,079 47 5,986 0 1,607,093- 47-
THREE-YEAR MOVING AVERAGES
92-94 210,218
93-95 194,306
94-96 175,724
95-97 56,923
96-98 35,145
97-99 28,048
98-00 23,009
99-01 48,633
00-02 118,705
01-03 156,519
02-04 144,971
03-05 80,645
04-06 75,300
05-07 69,136
06-08 97,445
07-09 214,168
130,292 62 579 0 129,714- 62-
112,847 58 579 0 112,268- 58-
124,989 71 0 124,989- 71-
90,944 160 0 90,944- 160-
51,262 146 0 51,262- 146-
17,155 61 0 17,155- 61-
3,160 14 0 3,160- 14-
7,945 16 0 7,945- 16-
8,894 7 0 8,894- 7-
37,560 24 0 37,560- 24-
41,144 28 0 41,144- 28-
42,616 53 0 42,616- 53-
20,017 27 0 20,017- 27-
30,549 44 0 30,549- 44-
48,781 50 0 48,781- 50-
113,378 53 0 113,378- 53-
ii!.11;]
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 425,372 161,227 38 1,417 0
09-11 547,711 213,006 39 1,417 0
NET
SALVAGE
AMOUNT PCT
159,811- 38-
211,589- 39-
FIVE-YEAR AVERAGE
07-11 367,613 153,431 42 850 0 152,581- 42-
•i
.
111-599
THREE-YEAR MOVING AVERAGES
92-94 341,677
93-95 239,892
94-96 219,801
95-97 187,989
96-98 144,086
97-99 145,293
98-00 93,812
99-01 103,329
00-02 499,198
01-03 535,407
02-04 596,965
03-05 435,156
04-06 1,138,484
05-07 1,064,540
06-08 852,300
07-09 324,570
559,176 164 45 0 559,130- 164-
473,504 197 0 473,504- 197-
254,385 116 0 254,385- 116-
80,127 43 0 80,127- 43-
178,393 124 0 178,393- 124-
163,524 113 0 163,524- 113-
273,672 292 0 273,672- 292-
342,004 331 0 342,004- 331-
373,882 75 19,885 4 353,997- 71-
261,741 49 19,885 4 241,855- 45-
129,600 22 19,894 3 109,706- 18-
353,380 81 9 0 353,371- 81-
386,107 34 9 0 386,098- 34-
337,932 32 7,917 1 330,016- 31-
95,660 11 7,917 1 87,743- 10-
120,078 37 7,917 2 112,162- 35- S
FACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 553,900 345,325 62 136 0 345,188- 62-
1993 221,250 785,601 355 0 785,601- 355-
1994 249,881 546,601 219 0 546,601- 219-
1995 248,546 88,311 36 0 88,311- 36-
1996 160,976 128,242 80 0 128,242- 80-
1997 154,444 23,830 15 0 23,830- 15-
1998 116,837 383,107 328 0 383,107- 328-
1999 164,598 83,637 51 0 83,637- 51-
2000 354,274 354,274-
2001 145,390 588,100 404 0 588,100- 404-
2002 1,352,203 179,273 13 59,656 4 119,617- 9-
2003 108,627 17,849 16 0 17,849- 16-
2004 330,064 191,680 58 27 0 191,652- 58-
2005 866,776 850,611 98 0 850,611- 98-
2006 2,218,612 116,031 5 0 116,031- 5-
2007 108,233 47,155 44 23,750 22 23,405- 22-
2008 230,054 123,793 54 0 123,793- 54-
2009 635,423 189,287 30 0 189,287- 30-
2010 801,728 650,711 81 0 650,711- 81-
2011 4,775,308 812,473 17 711 0 811,762- 17-
TOTAL 13,442,850 6,505,891 48 84,281 1 6,421,610- 48-
[ll!1III]
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 555,735 321,264 58 0
09-11 2,070,820 550,824 27 237 0
NET
SALVAGE
AMOUNT PCT
321,264- 58-
550,587- 27-
.
FIVE-YEAR AVERAGE
07-11 1,310,149 364,684 28 4,892 0 359,792- 27-
•i
[TI
II!1111
THREE-YEAR MOVING AVERAGES
92-94 175,067
93-95 197,694
94-96 237,069
95-97 185,263
96-98 181,893
97-99 106,936
98-00 70,056
99-01 140,267
00-02 392,261
01-03 398,363
02-04 463,492
03-05 451,565
04-06 507,429
05-07 366,940
06-08 261,136
07-09 788,418
231,864 132 0 231,864- 132-
313,533 159 0 313,533- 159-
309,182 130 681 0 308,501- 130-
175,600 95 681 0 174,919- 94-
78,255 43 681 0 77,574- 43-
74,041 69 0 74,041- 69-
6,057 9 0 6,057- 9-
12,285 9 0 12,285- 9-
61,535 16 72,833 19 11,299 3
61,535 15 72,833 18 11,299 3
233,108 50 78,017 17 155,091- 33-
348,501 77 6,363 1 342,138- 76-
518,118 102 6,363 1 511,755- 101-
456,773 124 1,180 0 455,593- 124-
450,086 172 1,005 0 449,081- 172-
452,587 57 1,005 0 451,582- 57-
1]
C
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 112,981 54,310 48 0 54,310- 48-
1993 146,160 36,587 25 0 36,587- 25-
1994 266,058 604,695 227 0 604,695- 227-
1995 180,863 299,317 165 0 299,317- 165-
1996 264,285 23,534 9 2,044 1 21,490- 8-
1997 110,640 203,950 184 0 203,950- 184-
1998 170,754 7,282 4 0 7,282- 4-
1999 39,415 10,890 28 0 10,890- 28-
2000
2001 381,386 25,964 7 0 25,964- 7-
2002 795,396 158,640 20 218,500 27 59,860 8
2003 18,308 0 0 0
2004 576,773 540,682 94 15,550 3 525,132- 91-
2005 759,613 504,820 66 3,540 0 501,280- 66-
2006 185,900 508,852 274 0 508,852- 274-
2007 155,308 356,648 230 0 356,648- 230-
2008 442,202 484,759 110 3,015 1 481,744- 109-
2009 1,767,745 516,353 29 0 516,353- 29-
2010 779,154 181,037 23 0 181,037- 23-
2011 1,894,255 412,936 22 12,852 1 400,084- 21-
TOTAL 9,047,196 4,931,257 55 255,502 3 4,675,755- 52-
111-602
•1
•I
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 996,367 394,050 40 1,005 0
09-11 1,480,385 370,109 25 4,284 0
FIVE-YEAR AVERAGE
07-11 1,007,733 390,347 39 3,173 0
•i
NET
SALVAGE
AMOUNT PCT
393,045- 39-
365,825- 25-
387,173- 38-
111-603
. PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 79,208 7,498 9 0 7,498- 9-
1993 80,798 6,634 8 0 6,634- 8-
1994 32,541 59,296 182 0 59,296- 182-
1995 114,565 8,255 7 200 0 8,055- 7-
1996 15,356 8,779 57 0 8,779- 57-
1997 15,177 15,177-
1998 59,599 9,720 16 0 9,720- 16-
1999 21,806 2,178 10 0 2,178- 10-
2000
2001 70,180 3,540 5 0 3,540- 5-
2002 455,627 19,214 4 500 0 18,714- 4-
2003 476,554 5,000 1 0 5,000- 1-
2004 208,669 99,501 48 3,600 2 95,901- 46-
2005 182,971 319,041 174 300 0 318,741- 174-
2006 265,226 3,182 1 0 3,182- 1-
.
2007 324,445 19,216 6 0 19,216- 6-
2008 645,786 71,500 11 0 71,500- 11-
2009 854,454 147,232 17 3,424 0 143,808- 17-
2010 482,085 32,516 7 0 32,516- 7-
2011 402,965 77,819 19 2,620 1 75,200- 19-
TOTAL 4,772,837 915,298 19 10,644 0 904,654- 19-
THREE-YEAR MOVING AVERAGES
92-94 64,182 24,476 38 0 24,476- 38-
93-95 75,968 24,728 33 67 0 24,661- 32-
94-96 54,154 25,443 47 67 0 25,377- 47-
95-97 43,307 10,737 25 67 0 10,670- 25-
96-98 24,985 11,226 45 0 11,226- 45-
97-99 27,135 9,025 33 0 9,025- 33-
98-00 27,135 3,966 15 0 3,966- 15-
99-01 30,662 1,906 6 0 1,906- 6-
00-02 175,269 7,585 4 167 0 7,418- 4-
01-03 334,120 9,251 3 167 0 9,085- 3-
02-04 380,283 41,238 11 1,367 0 39,872- 10-
03-05 289,398 141,181 49 1,300 0 139,881- 48-
04-06 218,956 140,575 64 1,300 1 139,275- 64-
05-07 257,548 113,813 44 100 0 113,713- 44-
06-08 411,819 31,299 8 0 31,299- 8-
07-09 608,228 79,316 13 1,141 0 78,175- 13-
111-604
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 660,775 83,749 13 1,141 0
09-11 579,835 85,856 15 2,015 0
•i
NET
SALVAGE
AMOUNT PCT
82,608- 13-
83,841- 14-
FIVE-YEAR AVERAGE
07-11 541,947 69,657 13 1,209 0 68,448- 13-
•i
SI
111-605
PACIFICORP
ACCOUNT 335 POWER PLANT EQUIPMENT MISCELLANEOUS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 3,122 5,902 189 14 0 5,888- 189-
1993 43,545 0 14- 0 14- 0
1994 16,497 824 5 0 824- 5-
1995 5,056 242 5 0 242- 5-
1996 7,450 235 3 0 235- 3-
1997
1998 1,301 0 0 0
1999
2000
2001 878 0 0 0
2002 34,702 0 0 0
2003
2004 667 0 0 0
2005
2006 5,791 986 17 0 986- 17-
2007 10,452 2,078 20 0 2,078- 20-
26,461 0 0 0
2008 2009 25,810 4,637 18 0 4,637- 18-
2010 27,742 3,767 14 0 3,767- 14-
2011 50,626 23,562 47 14 0 23,548- 47-
TOTAL 260,101 42,231 16 14 0 42,217- 16-
THREE-YEAR MOVING AVERAGES
92-94 21,055 2,242 11 0 2,242- 11-
93-95 21,699 355 2 5- 0 360- 2-
94-96 9,668 433 4 0 433- 4-
95-97 4,169 159 4 0 159- 4-
96-98 2,917 78 3 0 78- 3-
97-99 434 0 0 0
98-00 434 0 0 0
99-01 293 0 0 0
00-02 11,860 0 0 0
01-03 11,860 0 0 0
02-04 11,790 0 0 0
03-05 222 0 0 0
04-06 2,153 329 15 0 329- 15-
05-07 5,414 1,021 19 0 1,021- 19-
06-08 14,235 1,021 7 0 1,021- 7-
07-09 20,908 2,238 11 0 2,238- 11-
JI!Mi
PACIFICORP
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 26,671 2,801 11 0
09-11 34,726 10,655 31 5 0
NET
SALVAGE
AMOUNT PCT
2,801- 11-
10,650- 31-
•i
FIVE-YEAR AVERAGE
07-11 28,218 6,809 24 3 0 6,806- 24-
•i
•i
111-607
PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 1,541 9,421 611 0 9,421- 611-
1993 580 1,176 203 0 1,176- 203-
1994 17,103 0 0 0
1995 5,741 5,741-
1996
1997
1998 2,889 0 0 0
1999
2000
2001 100,435 2,529 3 0 2,529- 3-
2002 51,081 69,990 137 0 69,990- 137-
2003 29,615 41,200 139 0 41,200- 139-
2004 9,545 16,912 177 0 16,912- 177-
2005 105,188 70,402 67 0 70,402- 67-
2006 2,989 119,320 0 119,320-
2007 3,505 418 12 0 418- 12-
2008
34,231 17,368 51 0 17,368- 51-
2009 217,394 90,531 42 0 90,531- 42-
2010 49,231 14,831 30 0 14,831- 30-
2011 67,356 32,963 49 434 1 32,529- 48-
TOTAL 692,683 492,803 71 434 0 492,369- 71-
THREE-YEAR MOVING AVERAGES
92-94 6,408 3,532 55 0 3,532- 55-
93-95 5,894 2,306 39 0 2,306- 39-
94-96 5,701 1,914 34 0 1,914- 34-
95-97 1,914 1,914-
96-98 963 0 0 0
97-99 963 0 0 0
98-00 963 0 0 0
99-01 33,478 843 3 0 843- 3-
00-02 50,505 24,173 48 0 24,173- 48-
01-03 60,377 37,906 63 0 37,906- 63-
02-04 30,080 42,701 142 0 42,701- 142-
03-05 48,116 42,838 89 0 42,838- 89-
04-06 39,241 68,878 176 0 68,878- 176-
05-07 37,227 63,380 170 0 63,380- 170-
06-08 13,575 45,702 337 0 45,702- 337-
07-09 85,043 36,106 42 0 36,106- 42-
U!1iI]
PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 100,285 40,910 41 0
09-11 111,327 46,108 41 145 0
NET
SALVAGE
AMOUNT PCT
40,910- 41-
45,964- 41-
•i
FIVE-YEAR AVERAGE
07-11 74,343 31,222 42 87 0 31,135- 42-
•i
III !II]
PACIFICORP
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1994 8,641 0 0 0
1995
1996 7,173 5,010 70 0 5,010- 70-
1997 5,010- 5,010
1998
1999
2000
2001
2002
2003
2004
2005 827 483 58 0 483- 58-
2006 2,184 2,023 93 0 2,023- 93-
2007
2008 4,827 10,253 212 0 10,253- 212-
2009 37,255 3,997 11 0 3,997- 11-
2010 2011 715,094 0 0 0
TOTAL 776,001 16,756 2 0 16,756- 2-
THREE-YEAR MOVING AVERAGES
94-96 5,271 1,670 32 0 1,670- 32-
95-97 2,391 0 0 0
96-98 2,391 0 0 0
97-99 1,670- 1,670
98-00
99-01
00-02
01-03
02-04
03-05 276 161 58 0 161- 58-
04-06 1,004 835 83 0 835- 83-
05-07 1,004 835 83 0 835- 83-
06-08 2,337 4,092 175 0 4,092- 175-
07-09 14,027 4,750 34 0 4,750- 34-
I.
111-610
PACIFICORP
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 14,027 4,750 34 0
09-11 250,783 1,332 1 0
NET
SALVAGE
AMOUNT PCT
4,750- 34-
1,332- 1-
•i
FIVE-YEAR AVERAGE
07-11 151,435 2,850 2 [I 2,850- 2-
•i
•i
111-611
31,431 31
0
31,431 1
0

10,477 31

10,477 31

10,477 31
0
6,286 14
31,431- 31-
0 0
0 31,431- 1-
0 0
0 10,477- 31-
0 10,477- 31-
0 10,477- 31-
0 0
0 6,286- 14-
I * PACIFICORP
ACCOUNT 342 FUEL HOLDERS, PRODUCERS AND ACCESSORIES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT POT AMOUNT POT
2005 3,063,422 0 0
NET
SALVAGE
AMOUNT POT
0
2006
2007
2008 102,180
2009
2010
2011 121,339
TOTAL 3,286,941
THREE-YEAR MOVING AVERAGES
05-07 1,021,141
06-08 34,060
07-09 34,060
08-10 34,060
09-11 40,446
FIVE-YEAR AVERAGE
07-11 44,704
I *
111-612
PACIFICORP
ACCOUNT 343 PRIME MOVERS
SUMMARY OF BOOK SALVAGE

COST OF GROSS

REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT

0 86,000- 467-

5,931 47 0
5,931-
26,250 2 0
0 0
57,535 86 0
83,310 2 0
66,212 2 0
188,869 4 0
651,498 4 0
617,478 22 0
2,074,404 16 0
3,765,557 8 86,000- 0

0 28,667- 467-
1,977 47 0

0 0

0 0
1,977-
8,750 2 0
8,750 2 0
8,750 2 0
19,178 80 0
46,948 3 0
69,019 2 0
112,797 2 0
302,193 3 0
REGULAR
YEAR RETIREMENTS
1992 18,404
1993
1994
1995
1996 12,613
1997
1998
1999
2000
2001
2002 1,451,836
2003
2004 5,148
2005 66,839
2006 5,451,006
2007 4,287,062
2008 4,265,273
2009 18,509,724
2010 2,854,966
2011 13,184,530
TOTAL 50,107,401
THREE-YEAR MOVING AVERAGES
92-94 6,135
93-95
94-96 4,204
95-97 4,204
96-98 4,204
97-99
98-00
99-01
00-02 483,945
01-03 483,945
02-04 485,661
03-05 23,996
04-06 1,840,998
05-07 3,268,302
06-08 4,667,780
07-09 9,020,686
•i
NET
SALVAGE
AMOUNT PCT
86,000- 467-
5,931- 47-
5,931

26,250- 2-
0
57,535- 86-

83, 310- 2-
66, 212-
188,869-
651,498-
617,478-

2,074,404- 16-
3,851,557-
28, 667- 467-
1,977- 47-
0
0
1,977

8,750- 2-

8,750- 2-

8,750- 2-
19, 178- 80-

46, 948- 3-

69, 019- 2-

112,797- 2-

302,193- 3- •
111-613
PACIFICORP
S ACCOUNT 343 PRIME MOVERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 8,543,321 485,949 6 0
09-11 11,516,407 1,114,460 10 0
NET
SALVAGE
AMOUNT PCT

485,949- 6-

1,114,460- 10-
I.
FIVE-YEAR AVERAGE
07-11 8,620,311 719,692 8 719,692- 8-
iS
11154r,
REGULAR
YEAR RETIREMENTS
1993 40,804
1994
1995
1996
1997
1998
1999
2000
2001
2002 1,561,859
2003 1,107,095
2004
2005 39,047
2006 535,937
2007 27,169
2008 11,373
2009
2010 692,131
2011 3,221,924
TOTAL 7,237,338
THREE-YEAR MOVING AVERAGES
93-95 13,601
94-96
95-97
96-98
97-99
98-00
99-01
00-02 520,620
01-03 889,651
02-04 889,651
03-05 382,047
04-06 191,661
05-07 200,717
06-08 191,493
07-09 12,847
PACIFICORP
ACCOUNT 344 GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT

0 0
6,400
6,400- ,400-
43,704 3 834,667 53 790,963 51
0 0 0
0 0 0
95,788 18 0 95,788- 18-
0 0 0
0 0 0
21,231 21,231-
658,629 95 0 658,629- 95-
113,784 4 0 113,784- 4-
933,136 13 834,667 12 98,469- 1-
0 0 0
2,133 2,133-
2,133- 2,133
14,568 3 278,222 53 263,654 51
14,568 2 278,222 31 263,654 30
14,568 2 278,222 31 263,654 30
0 0 0
31,929 17 0 31,929- 17-
31,929 16 0 31,929- 16-
31,929 17 0 31,929- 17-
7,077 55 0 7,077- 55-
•i
NET NET
SALVAGE
AMOUNT PCT
0
6,400-
6,400
•i
111-615
PACIFICORP
S ACCOUNT 344 GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 234,501 226,620 97 0
09-11 1,304,685 264,548 20 0
FIVE-YEAR AVERAGE
07-11 790,519 158,729 20 0
NET
SALVAGE
AMOUNT PCT
226,620- 97-
264,548- 20-
158,729- 20-
i•
I *
111-616
REGULAR
YEAR RETIREMENTS
2003 4,920
2004
2005 1,081
2006 42,252
2007
2008 164,618
2009 39,889
2010 15,301
2011 279,783
TOTAL 547,844
PACIFICORP
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE

COST OF GROSS

REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT

0 0

6,141 568 0

0 0

24,356 15 18,562 11

0 0

0 0

4,218 2 0

34,715 6 18,562 3
•i
NET
SALVAGE
AMOUNT PCT
0
6,141- 568-
0
5,794- 4-
0
0
4,218- 2-
16, 152- 3-
THREE-YEAR MOVING AVERAGES
03-05 2,000
04-06 14,444
05-07 14,444
06-08 68,957
07-09 68,169
08-10 73,269
09-11 111,658
2,047 102 0 2,047- 102-
2,047 14 0 2,047- 14-
2,047 14 0 2,047- 14-
8,119 12 6,187 9 1,931- 3-
8,119 12 6,187 9 1,931- 3-
8,119 11 6,187 8 1,931- 3-
1,406 1 0 1,406- 1-
•i
FIVE-YEAR AVERAGE
07-11 99,918 5,715 6 3,712 4 2,002- 2-
•1
111-617
10
PACIFICORP
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
2010 732 0 0
2011 62,570 1,032 2 0
TOTAL 63,302 1,032 2 0
.
NET
SALVAGE
AMOUNT PCT
0
1,032- 2-
1,032- 2-
HMV
.
E
.
111-619 TRANSMISSION PLANT
.
•i
.
01
2,744 1 55 0
205 2 2 0
29 6 0
198 15 162 12
169 0 162 0
169 0 162 0
0 0

2,689- 1-

203- 2-

29- 6-

36- 3-

7- 0

7- 0
0
10
10
REGULAR
YEAR RETIREMENTS
1992 631,831
1993 23,815
1994
1995 1,352
1996
1997 2,730
1998 160,953
1999
2000
2001
2002
2003
2004
2005
2006
2007 87,471
2008 787
2009 222,833
2010 30,427
2011
TOTAL 1,162,199
PACIFICORP
ACCOUNT 350.20 LAND RIGHTS
SUMMARY OF BOOK SALVAGE

COST OF GROSS

REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT

7,705 1 160 0

528 2 5 0

86 6 0

506 19 485 18

0 0

0 0

0 0

0 0

0 0

8,826 1 650 0
NET
SALVAGE
AMOUNT PCT
7,545- 1-
523- 2-
86- 6-
21- 1-
0
0
0
0
0
8,176- 1-
THREE-YEAR MOVING AVERAGES
92-94 218,549
93-95 8,389
94-96 451
95-97 1,361
96-98 54,561
97-99 54,561
98-00 53,651
99-01
00-02
01-03
02-04
03-05
04-06
05-07 29,157
06-08 29,419
•
07-09 103,697
0 0
0 0
0 0
111-620
•1
•i
PACIFICORP
ACCOUNT 350.20 LAND RIGHTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 84,682 0 0
09-11 84,420 0 0
FIVE-YEAR AVERAGE
07-11 68,303 0 0
•i
NET
SALVAGE
AMOUNT PCT
0
0
[0]
111-621
.
PACIFICORP
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 8,700 3,297 38 0 3,297- 38-
1993 11,092- 6,679 60- 0 6,679- 60
1994 41,269 11,029 27 0 11,029- 27-
1995 2,845- 10,370 365- 0 10,370- 365
1996 98,649 130,563 132 0 130,563- 132-
1997 71,369 8,672 12 0 8,672- 12-
1998 346,716 353 0 0 353- 0
1999
2000 7,962 0 0 0
2001 87,371 8,667 10 0 8,667- 10-
2002 47,480 3,340 7 0 3,340- 7-
2003 35,387 0 0 0
2004 44,659 0 0 0
2005 156,534 3,502 2 0 3,502- 2-
2006 50,747 3,132 6 0 3,132- 6-
2007 97,518 6,665 7 0 6,665- 7-
2008 87,938 153,930 175 0 153,930- 175-
2009 119,438 72,148 60 0 72,148- 60-
2010 111,471 4,779 4 0 4,779- 4-
2011 199,826 76,406 38 0 76,406- 38-
TOTAL 1,599,097 503,532 31 0 503,532- 31-
THREE-YEAR MOVING AVERAGES
92-94 12,959 7,002 54 0 7,002- 54-
93-95 9,111 9,359 103 0 9,359- 103-
94-96 45,691 50,654 111 0 50,654- 111-
95-97 55,724 49,868 89 0 49,868- 89-
96-98 172,245 46,529 27 0 46,529- 27-
97-99 139,362 3,009 2 0 3,009- 2-
98-00 118,226 118 0 0 118- 0
99-01 31,778 2,889 9 0 2,889- 9-
00-02 47,604 4,002 8 0 4,002- 8-
01-03 56,746 4,002 7 0 4,002- 7-
02-04 42,509 1,113 3 0 1,113- 3-
03-05 78,860 1,167 1 0 1,167- 1-
04-06 83,980 2,212 3 0 2,212- 3-
05-07 101,600 4,433 4 0 4,433- 4-
06-08 78,734 54,576 69 0 54,576- 69-
07-09 101,631 77,581 76 0 77,581- 76-
111-622
.
SI
PACIFICORP
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 106,283 76,952 72 0
09-11 143,578 51,111 36 0
FIVE-YEAR AVERAGE
07-11 123,238 62,786 51 0
•i
NET
SALVAGE
AMOUNT PCT
76,952- 72-
51,111- 36-
62,786- 51-
111-623
. PACIFICORP
ACCOUNT 353 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 3,997,198 390,603 10 285,323 7 105,279- 3-
1993 2,415,585 106,308 4 92,815 4 13,493- 1-
1994 3,598,179 523,823 15 285,708 8 238,115- 7-
1995 5,827,712 531,192 9 220,379 4 310,813- 5-
1996 2,477,630 826,710 33 951,971 38 125,261 5
1997 3,114,416 231,607 7 136,073 4 95,534- 3-
1998 6,822,068 221,104 3 27,629 0 193,474- 3-
1999 40,564 17,298 43 140,281 346 122,983 303
2000 5,452,682 24,115 0 755,724 14 731,609 13
2001 4,120,737 517,725 13 216,950 5 300,775- 7-
2002 2,472,815 360,907 15 24,461 1 336,446- 14-
2003 2,452,870 287,695 12 0 287,695- 12-
2004 8,926,650 874,252 10 0 874,252- 10-
2005 10,108,967 1,635,094 16 11,500 0 1,623,594- 16-
2006 3,468,606 425,584 12 20,800 1 404,784- 12-
2007 2,510,974 1,010,948 40 31,326 1 979,622- 39-
2008 5,480,127 718,132 13 389,283 7 328,849- 6- W 2009 6,585,705 1,588,969 24 74,033 1 1,514,936- 23-
2010 11,340,975 1,328,050 12 479,438 4 848,612- 7-
2011 15,587,723 2,948,985 19 828,209 5 2,120,776- 14-
TOTAL 106,802,184 14,569,099 14 4,971,903 5 9,597,197- 9-
THREE-YEAR MOVING AVERAGES
92-94 3,336,988 340,245 10 221,282 7 118,963- 4-
93-95 3,947,159 387,108 10 199,634 5 187,474- 5-
94-96 3,967,840 627,241 16 486,019 12 141,222- 4-
95-97 3,806,586 529,836 14 436,141 11 93,695- 2-
96-98 4,138,038 426,473 10 371,891 9 54,582- 1-
97-99 3,325,682 156,669 5 101,328 3 55,342- 2-
98-00 4,105,105 87,506 2 307,878 7 220,373 5
99-01 3,204,661 186,379 6 370,985 12 184,606 6
00-02 4,015,411 300,916 7 332,378 8 31,463 1
01-03 3,015,474 388,776 13 80,470 3 308,305- 10-
02-04 4,617,445 507,618 11 8,154 0 499,464- 11-
03-05 7,162,829 932,347 13 3,833 0 928,513- 13-
04-06 7,501,408 978,310 13 10,767 0 967,543- 13-
05-07 5,362,849 1,023,875 19 21,209 0 1,002,667- 19-
06-08 3,819,902 718,221 19 147,136 4 571,085- 15-
07-09 4,858,936 1,106,016 23 164,881 3 941,136- 19-
111-624
PACIFICORP
ACCOUNT 353 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 7,802,269 1,211,717 16 314,251 4
09-11 11,171,468 1,955,335 18 460,560 4
.
NET
SALVAGE
AMOUNT PCT
897,466- 12-
1,494,775- 13-
FIVE-YEAR AVERAGE
07-11 8,301,101 1,519, 017 18 360,458 4 1,158,559- 14-
•i
•i
111-625
I *
I *
PACIFICORP
ACCOUNT 353.7 SUPERVISORY EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
1998 518
1999
2000 54,509 5,067 9 0
2001 602 0 0
2002 236,679 0 0
2003 166,436 0 0
2004 10,802 0 0
2005 253,534 0 0
2006 78,974 1,671 2 0
2007 488,374 6,196 1 0
2008 6,944,578 0 0
2009 538,586 38,911 7 0
2010 20,734,340 16,472 0 0
2011 7,832,026 36,280 0 0
TOTAL 37,339,441 105,115 0 0
NET
SALVAGE
AMOUNT PCT
518-

5,067- 9-
0
0
0
0
0

1,671- 2-

6,196- 1-
0

38,911- 7-

16,472- 0

36,280- 0

105,115- 0
THREE-YEAR MOVING AVERAGES
98-00 18,170
99-01 18,370
00-02 97,263
01-03 134,572
02-04 137,972
03-05 143,591
04-06 114,437
05-07 273,628
06-08 2,503,976
07-09 2,657,179
08-10 9,405,835
09-11 9,701,651
1,862 10 0 1,862- 10-
1,689 9 0 1,689- 9-
1,689 2 0 1,689- 2-
0 0 0
0 0 0
0 0 0
557 0 0 557- 0
2,622 1 0 2,622- 1-
2,622 0 0 2,622- 0
15,036 1 0 15,036- 1-
18,461 0 0 18,461- 0
30,554 0 0 30,554- 0
i•
FIVE-YEAR AVERAGE
07-11 7,307,581 19,572 0 0 19,572- 0
111-626
PAC IF I CORP
ACCOUNT 354 TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 68,351 0 3,460 5 3,460 5
1993 446,047 166 0 613 0 447 0
1994 21,008 0 1,341 6 1,341 6
1995 1,963- 190,872- 218- 11 190,654
1996 278,513 71,767 26 85- 0 71,852- 26-
1997 244,959- 477 0 8,563 3- 8,087 3-
1998
1999
2000 7,155 0 0 0
2001 9,529 0 0 0
2002 391,997 12,738 3 0 12,738- 3-
2003
2004
2005 384,425 81,161 21 0 81,161- 21-
2006 423,613 197,335 47 1,437 0 195,897- 46-
2007 56,016 0 0 0
2008 1,064,887 14,112 1 0 14,112- 1-
2009 960,805 960,805-
2010 933,077 135,345 15 17,961 2 117,384- 13-
2011 1,312,812 91,399 7 1,468 0 89,931- 7-
TOTAL 5,150,507 1,374,432 27 34,541 1 1,339,891- 26-
•i
THREE-YEAR MOVING AVERAGES
92-94 178,469
93-95 155,031
94-96 99,186
95-97 10,530
96-98 11,185
97-99 81,653-
98-00 2,385
99-01 5,561
00-02 136,227
01-03 133,842
02-04 130,666
03-05 128,142
04-06 269,346
05-07 288,018
06-08 514,838
07-09 373,634

55 0
63,569- 41-
39,702- 40-
39,543- 376-
24,081 215

159 0
0
0

4,246 3

4,246 3

4,246 3

27,054 21

92,832 34

92,832 32

70,482 14

324,972 87
1,805
579
346
2,753
2,826
2,854
479
479
479
1
0
0
26
25
3-
0
0
0
0
0
0
0
0
0
0
1,750
64,148
40,048
42,296
21,255-
2,696
4,246-
4, 246-
4,246-
27,054-
92,353-
92,353-
70,003-
324, 972-
1
41
40
402
190-
3-
0
0
3-
3-
3-
21-
34-
32-
111-627
PACIFICORP
ACCOUNT 354 TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 665,988 370,087 56 5,987 1
09-11 748,630 395,850 53 6,476 1
NET
SALVAGE
AMOUNT PCT
364,100- 55-
389,373- 52-
FIVE-YEAR AVERAGE
07-11 673,358 240,332 36 236,446- 35-
i•
II!;]
PACIFICORP
ACCOUNT 355 POLES AND FIXTURES

•i
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 2,034,789 2,078,813 102 112,589 6 1,966,224- 97-
1993 3,159,021 1,995,042 63 32,278 1 1,962,763- 62-
1994 598,768 1,796,715 300 25,700 4 1,771,015- 296-
1995 1,737,960 1,743,312 100 21,196 1 1,722,116- 99-
1996 1,403,988 1,894,160 135 69,185 5 1,824,975- 130-
1997 3,192,076 1,296,740 41 79,290 2 1,217,450- 38-
1998 5,083,836 760,017 15 26,431 1 733,586- 14-
1999 204,391 5,549 198,842-
2000 1,812,263 571,629 32 8,514 0 563,115- 31-
2001 1,118,614 334,493 30 10,632 1 323,862- 29-
2002 620,568 632,542 102 11,064 2 621,478- 100-
2003 1,003,745 540,511 54 267,414 27 273,097- 27-
2004 1,063,375 612,037 58 173,191 16 438,845- 41-
2005 1,601,931 1,088,221 68 268,556 17 819,665- 51-
2006 1,295,250 888,576 69 546,181 42 342,396- 26-
2007 1,557,781 1,054,357 68 94,296 6 960,061- 62-
2008 8,308,918 961,412 12 178,204 2 783,208- 9-
2009 1,685,138 1,136,997 67 128,430 8 1,008,567- 60-
2010 2,550,847 2,218,558 87 139,245 5 2,079,314- 82-
2011 3,355,861 2,215,363 66 201,854 6 2,013,509- 60-
TOTAL 43,184,728 24,023,888 56 2,399,799 6 21,624,089- 50-
THREE-YEAR MOVING AVERAGES
92-94 1,930,859 1,956,856 101 56,856 3 1,900,001- 98-
93-95 1,831,916 1,845,023 101 26,392 1 1,818,631- 99-
94-96 1,246,905 1,811,396 145 38,694 3 1,772,702- 142-
95-97 2,111,341 1,644,737 78 56,557 3 1,588,180- 75-
96-98 3,226,634 1,316,972 41 58,302 2 1,258,671- 39-
97-99 2,758,637 753,716 27 37,090 1 716,626- 26-
98-00 2,298,699 512,012 22 13,498 1 498,515- 22-
99-01 976,959 370,171 38 8,231 1 361,940- 37-
00-02 1,183,815 512,888 43 10,070 1 502,818- 42-
01-03 914,309 502,516 55 96,370 11 406, 145- 44-
02-04 895,896 595,030 66 150,557 17 444 1 473- 50-
03-05 1,223,017 746,923 61 236,387 19 510,536- 42-
04-06 1,320,185 862,945 65 329,309 25 533,635- 40-
05-07 1,484,987 1,010,385 68 303,011 20 707,374- 48-
06-08 3,720,650 968,115 26 272,893 7 695,222- 19-
07-09 3,850,612 1,050,922 27 133,643 3 917,279- 24-
111-629
i• PACIFICORP
ACCOUNT 355 POLES AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 4,181,634 1,438,989 34 148,626 4
09-11 2,530,615 1,856,973 73 156,510 6
NET
SALVAGE
AMOUNT PCT
1,290,363- 31-
1,700,463- 67-
10
FIVE-YEAR AVERAGE
07-11 3,491,709 1,517,338 43 148,406 4 1,368,932- 39-
10
111-630
PACIFICORP
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES

•i
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 1,771,531 745,735 42 425,020 24 320,715- 18-
1993 2,386,454 1,075,674 45 119,084 5 956,590- 40-
1994 320,589 721,234 225 130,158 41 591,076- 184-
1995 828,857 1,124,900 136 352,521 43 772,378- 93-
1996 1,428,732 858,068 60 80,001 6 778,067- 54-
1997 635,291 596,908 94 79,102 12 517 1 806- 82-
1998 5,927,137 443,678 7 33,316 1 410,362- 7-
1999 68,130 11,266 56,865-
2000 680,632 308,524 45 14,081 2 294,443- 43-
2001 308,208 148,418 48 17,483 6 130,936- 42-
2002 422,706 304,916 72 9,423 2 295,493- 70-
2003 565,589 278,731 49 191,021 34 87,709- 16-
2004 406,483 354,733 87 125,580 31 229,153- 56-
2005 1,281,125 539,703 42 122,239 10 417,463- 33-
2006 577,863 475,108 82 158,506 27 316,602- 55-
2007 1,264,121 729,354 58 94,465 7 634,889- 50-
2008 12,515,040 926,752 7 122,270 1 804,482- 6-
2009 1,198,417 3,019,278 252 50,181 4 2,969,096- 248-
2010 4,732,247 1,228,274 26 128,832 3 1,099,442- 23-
2011 4,594,416 1,385,168 30 183,809 4 1,201,360- 26-
TOTAL 41,845,437 15,333,286 37 2,448,357 6 12,884,929- 31-
THREE-YEAR MOVING AVERAGES
92-94 1,492,858 847,548 57 224,754 15 622,794- 42-
93-95 1,178,633 973,936 83 200,588 17 773,348- 66-
94-96 859,392 901,401 105 187,560 22 713,841- 83-
95-97 964,293 859,959 89 170,541 18 689,417- 71-
96-98 2,663,720 632,885 24 64,140 2 568,745- 21-
97-99 2,187,476 369,572 17 41,228 2 328,344- 15-
98-00 2,202,590 273,444 12 19,554 1 253,890- 12-
99-01 329,613 175,024 53 14,276 4 160,748- 49-
00-02 470,515 253,953 54 13,662 3 240,290- 51-
01-03 432,168 244,022 56 72,642 17 171,379- 40-
02-04 464,926 312,793 67 108,675 23 204,119- 44-
03-05 751,065 391,055 52 146,280 19 244,775- 33-
04-06 755,157 456,515 60 135,442 18 321,073- 43-
05-07 1,041,036 581,388 56 125,070 12 456,318- 44-
06-08 4,785,675 710,405 15 125,080 3 585,325- 12-
07-09 4,992,526 1,558,461 31 88,972 2 1,469,489- 29-
111-631
I * PACIFICORP
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 6,148,568 1,724,768 28 100,428 2
09-11 3,508,360 1,877,573 54 120,941 3
NET
SALVAGE
AMOUNT PCT
1,624,340- 26-
1,756,633- 50-
i•
FIVE-YEAR AVERAGE
07-11 4,860,848 1,457,765 30 115,911 2 1,341,854- 28-
i•
111-632
PACIFICORP
ACCOUNT 357 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1998 817 0 0 0
1999
2000
2001
2002
2003
2004
2005
2006
2007 191 0 0 0
2008 2,207 0 0 0
2009
2010
2011
TOTAL 3,215 0 0 0
THREE-YEAR MOVING AVERAGES
98-00 272 0 0 0
99-01
00-02
01-03
02-04
03-05 -
04-06
05-07 64 0 0 0
06-08 799 0 0 0
07-09 799 0 0 0
08-10 736 0 0 0
09-11
•i
FIVE-YEAR AVERAGE
07-11 479 0 0 0
•i
111-633
PACIFICORP
S ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1998 6,159 0 0 0
1999
2000
2001
2002
2003 51,132 0 0 0
2004
2005
2006 435,279 35,907 8 0 35,907- 8-
2007 0 0 0
2008
2009
2010
2011
TOTAL 492,570 35,907 7 0 35,907- 7- I
THREE-YEAR MOVING AVERAGES
98-00 2,053 0 0 0
99-01
00-02
01-03 17,044 0 0 0
02-04 17,044 0 0 0
03-05 17,044 0 0 0
04-06 145,093 11,969 8 0 11,969- 8-
05-07 145,093 11,969 8 0 11,969- 8-
06-08 145,093 11,969 8 0 11,969- 8-
07-09 0 0 0
08-10
09-11
FIVE-YEAR AVERAGE
07-11 0 0 0
I *
111-634
PACIFICORP
ACCOUNT 359 ROADS AND TRAILS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
1993 1,120 0 0
1994
1995
1996
1997 22 0 0
1998 36,654 0 0
1999
2000
2001
2002
2003
2004
2005
2006
2007 22,295 0 0
2008
2009
2010
2011
TOTAL 60,091 0 0
THREE-YEAR MOVING AVERAGES
93-95 373 0 0
94-96
95-97 7 0 0
96-98 12,225 0 0
97-99 12,225 0 0
98-00 12,218 0 0
99-01
00-02
01-03
02-04
03-05
04-06
05-07 7,432 0 0
06-08 7,432 0 0
07-09 7,432 0 0
.
NET
SALVAGE
AMOUNT PCT
0
0
0
.
0
0
0
0
0
0
0
111-635
PACIFICORP I *
ACCOUNT 359 ROADS AND TRAILS
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10
09-11
GROSS
SALVAGE
AMOUNT PCT
NET
SALVAGE
AMOUNT PCT
FIVE-YEAR AVERAGE
07-11 4,459 Ef El
.
111-636
.
[]
0
S
111-637
DISTRIBUTION AND GENERAL PLANT
S
0
OREGON PROPERTY
.
S
i•
REGULAR
YEAR RETIREMENTS
1992 32,944
1993
1994
1995
1996
1997
1998
1999
2000 12,862
2001
2002
2003
2004
2005
2006
2007 2008 124,203
2009
2010
2011
TOTAL 170,009
THREE-YEAR MOVING AVERAGES
92-94 10,981
93-95
94-96
95-97
96-98
97-99
98-00 4,287
99-01 4,287
00-02 4,287
01-03
02-04
03-05
04-06
05-07
06-08 . 41,401
07-09 41,401
PACIFICORP
OREGON PROPERTY
ACCOUNT 360.20 LAND RIGHTS
SUMMARY OF BOOK SALVAGE

COST OF GROSS

REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT

14,938 45 1,090 3

2-692 8

0 0

0 0

14,936 9 1,090 1

4,979 45 363 3

1-692 8

0 0

0 0

0 0

0 0

0 0
NET
SALVAGE
AMOUNT PCT
13,848- 42-
2 684-
13,846- 8-
4,615- 42-
1 684-
111-639
PAC IF I CORP
OREGON PROPERTY
ACCOUNT 360.20 LAND RIGHTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE—YEAR MOVING AVERAGES
08-10 41,401 0 0
09-11
NET
SALVAGE
AMOUNT PCT
[I
•i
FIVE—YEAR AVERAGE
07-11 24,841 co
.
•i
III![s
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 41,583 13,894 33 0 13,894- 33-
1993 45,129 10,248 23 0 10,248- 23-
1994 31,728 3,808 12 0 3,808- 12-
1995 25,130 3,894 15 0 3,894- 15-
1996 7,792 1,004 13 0 1,004- 13-
1997 6,463 680 11 0 680- 11-
1998 1,096 93 8 0 93- 8-
1999
2000 2,825 0 0 0
2001 4,528 0 0 0
2002 131,542 0 0 0
2003 2,845 19,633 690 0 19,633- 690-
2004 122,746 5,339 4 0 5,339- 4-
2005 91,795 0 0 0
2006 13,049 1,077 8 0 1,077- 8-
2007
158,455 488,910 309 0 488,910- 309-
2008 6,739 2,152 32 0 2,152- 32-
2009 45,414 641 1 0 641- 1-
2010 18,363 1,918 10 0 1,918- 10-
2011 18,384 2,424 13 0 2,424- 13-
TOTAL 775,606 555,714 72 0 555,714- 72-
THREE-YEAR MOVING AVERAGES
92-94 39,480 9,317 24 0 9,317- 24-
93-95 33,996 5,983 18 0 5,983- 18-
94-96 21,550 2,902 13 0 2,902- 13-
95-97 13,128 1,859 14 0 1,859- 14-
96-98 5,117 592 12 0 592- 12-
97-99 2,520 258 10 0 258- 10-
98-00 1,307 31 2 0 31- 2-
99-01 2,451 0 0 0
00-02 46,298 0 0 0
01-03 46,305 6,544 14 0 6,544- 14-
02-04 85,711 8,324 10 0 8,324- 10-
03-05 72,462 8,324 11 0 8,324- 11-
04-06 75,863 2,139 3 0 2,139- 3-
05-07 87,766 163,329 186 0 163,329- 186-
06-08 . 59,414 164,046 276 0 164,046- 276-
07-09 70,203 163,901 233 0 163,901- 233-
111-641
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 23,505 1,570 7 0 1,570- 7-
09-11 27,387 1,661 6 0 1,661- 6-
FIVE-YEAR AVERAGE
07-11 49,471 99,209 201 0 99,209- 201-
•i
.
•i
111-642
.
PACIFICORP
OREGON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 656,658 170,638 26 80,050- 12- 250,688- 38-
1993 1,985,431 184,688 9 63,189 3 121,499- 6-
1994 606,629 215,855 36 825 0 215,030- 35-
1995 537,258 207,194 39 75,326 14 131,868- 25-
1996 400,246 182,626 46 57,279 14 125,347- 31-
1997 826,518 494,748 60 1,600 0 493,148- 60-
1998 299,630 65,545 22 1,966 1 63,580- 21-
1999 14,477 9,525 66 9 0 9,515- 66-
2000 93,185 130,127 140 140,271- 151- 270,398- 290-
2001 474,443 106,146 22 0 106,146- 22-
2002 1,561,870 155,389 10 51,737 3 103,652- 7-
2003 396,404 248,706 63 12,320 3 236,385- 60-
2004 1,709,749 166,484 10 0 166,484- 10-
2005 2,450,650 145,706 6 0 145,706- 6-
2006 1,276,454 167,873 13 92,513 7 75,360- 6-
2007 650,539 460,134 71 160,048 25 300,086- 46-
2008 1,293,720 169,934 13 3,351 0 166,583- 13-
2009 914,659 279,837 31 102,421 11 177,416- 19-
2010 2,290,015 351,260 15 255,176 11 96,083- 4-
2011 1,201,451 565,152 47 50,834 4 514,318- 43-
TOTAL 19,639,983 4,477,569 23 708,273 4 3,769,296- 19-
THREE-YEAR MOVING AVERAGES
92-94 1,082,906 190,394 18 5,346- 0 195,739- 18-
93-95 1,043,106 202,579 19 46,446 4 156,133- 15-
94-96 514,711 201,892 39 44,476 9 157,415- 31-
95-97 588,007 294,856 50 44,735 8 250,121- 43-
96-98 508,798 247,640 49 20,281 4 227,358- 45-
97-99 380,208 189,939 50 1,192 0 188,748- 50-
98-00 135,764 68,399 50 46,099- 34- 114,498- 84-
99-01 194,035 81,933 42 46,754- 24- 128,686- 66-
00-02 709,832 130,554 18 29,511- 4- 160,065- 23-
01-03 810,905 170,080 21 21,352 3 148,728- 18-
02-04 1,222,674 190,193 16 21,352 2 168,841- 14-
03-05 1,518,934 186,965 12 4,107 0 182,859- 12-
04-06 1,812,284 160,021 9 30,838 2 129,184- 7-
05-07 1,459,214 257,905 18 84,187 6 173,718- 12-
06-08 1,073,571 265,981 25 85,304 8 180,677- 17-
07-09 952,972 303,302 32 88,607 9 214,695- 23-
111-643
II
•i
PACIFICORP
OREGON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 1,499,464 267,010 18 120,316 8
09-11 1,468,708 398,750 27 136,144 9
FIVE-YEAR AVERAGE
07-11 1,270,077 365,264 29 114,366 9
.
NET
SALVAGE
AMOUNT PCT
146,694- 10-
262,606- 18-
250,897- 20-
111-644
PACIFICORP
OREGON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 12,864 0 0 0
2000 124 0 0 0
2001
2002 30,591 0 0 0
2003
2004 34,408 0 0 0
2005 42,044 0 0 0
2006
2007
2008 40,624 5,668 14 0 5,668- 14-
2009 10,288 0 0 0
2010 38,099 0 0 0
2011 15,346 0 0 0
TOTAL 224,388 5,668 3 0 5,668- 3-
THREE-YEAR MOVING AVERAGES
99-01 4,329 0 0 0
00-02 10,238 0 0 0
01-03 10,197 0 0 0
02-04 21,666 0 0 0
03-05 25,484 0 0 0
04-06 25,484 0 0 0
05-07 14,015 0 0 0
06-08 13,541 1,889 14 0 1,889- 14-
07-09 16,970 1,889 11 0 1,889- 11-
08-10 29,670 1,889 6 0 1,889- 6-
09-11 21,244 0 0 0
FIVE-YEAR AVERAGE
07-11 20,871 1,134 5 0 1,134- 5-
i•
111-645
PACIFICORP
OREGON PROPERTY

Pi
ACCOUNT 364 POLES, TOWERS, AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 3,223,662 5,068,822 157 130,852 4 4,937,971- 153-
1993 3,267,642 499,883 15 62,997 2 436,886- 13-
1994 2,584,322 3,801,831 147 33,968 1 3,767,863- 146-
1995 1,116,317 2,085,358 187 28,598 3 2,056,759- 184-
1996 1,075,998 2,827,314 263 30,947 3 2,796,366- 260-
1997 1,303,371 2,381,675 183 86,642 7 2,295,033- 176-
1998 1,309,250 1,557,904 119 59,609 5 1,498,296- 114-
1999 1,394,681 41,937 1,352,744-
2000 4,102,392 2,311,388 56 84,619 2 2,226,769- 54-
2001 1,306,394 1,901,615 146 55,223 4 1,846,392- 141-
2002 1,199,455 1,371,511 114 29,973 2 1,341,537- 112-
2003 1,181,819 1,444,351 122 204,106 17 1,240,246- 105-
2004 1,328,000 1,472,009 111 245,808 19 1,226,201- 92-
2005 1,508,768 2,631,449 174 327,088 22 2,304,361- 153-
2006 1,086,695 1,722,756 159 140,237 13 1,582,520- 146-
2007 1,398,990 1,956,605 140 153,858 11 1,802,746- 129-
2008 1,050,492 1,650,568 157 122,704 12 1,527,864- 145-
2009 881,199 1,662,859 189 139,356 16 1,523,503- 173-
2010 1,001,494 1,842,447 184 145,822 15 1,696,625- 169-
2011 1,143,664 2,430,454 213 164,794 14 2,265,659- 198-
TOTAL 31,069,925 42,015,479 135 2,289,138 7 39,726,341- 128-
THREE-YEAR MOVING AVERAGES
92-94 3,025,209 3,123,512 103 75,939 3 3,047,573- 101-
93-95 2,322,760 2,129,024 92 41,854 2 2,087,169- 90-
94-96 1,592,212 2,904,834 182 31,171 2 2,873,663- 180-
95-97 1,165,229 2,431,449 209 48,729 4 2,382,720- 204-
96-98 1,229,540 2,255,631 183 59,066 5 2,196,565- 179-
97-99 870,874 1,778,087 204 62,729 7 1,715,358- 197-
98-00 1,803,881 1,754,658 97 62,055 3 1,692,603- 94-
99-01 1,802,929 1,869,228 104 60,593 3 1,808,635- 100-
00-02 2,202,747 1,861,505 85 56,605 3 1,804,900- 82-
01-03 1,229,223 1,572,492 128 96,434 8 1,476,058- 120-
02-04 1,236,425 1,429,290 116 159,962 13 1,269,328- 103-
03-05 1,339,529 1,849,270 138 259,000 19 1,590,269- 119-
04-06 1,307,821 1,942,071 148 237,711 18 1,704,361- 130-
05-07 1,331,484 2,103,603 158 207,061 16 1,896,542- 142-
06-08 1,178,726 1,776,643 151 138,933 12 1,637,710- 139-
07-09 1,110,227 1,756,677 158 138,639 12 1,618,038- 146-
9
•i
111-646
PACIFICORP
OREGON PROPERTY
ACCOUNT 364 POLES, TOWERS, AND FIXTURES
SUMMARY OF BOOK SALVAGE
REGULAR
YEAR RETIREMENTS
THREE-YEAR MOVING AVERAGES
08-10 977,728
09-11 1,008,786
FIVE-YEAR AVERAGE
07-11 1,095,168
COST OF
REMOVAL
AMOUNT PCT
1,718,625 176
1,978,587 196
GROSS NET
SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT
135,961 14 1,582,664- 162-
149,991 15 1,828,596- 181-
1,908,587 174 145,307 13 1,763,280- 161-
C
.
11!
PACIFICORP
OREGON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 2,631,126 2,565,634 98 145,222 6 2,420,413- 92-
1993 3,143,996 1,307,654 42 73,523 2 1,234,130- 39-
1994 2,168,742 2,215,806 102 38,602 2 2,177,204- 100-
1995 1,225,267 1,356,265 111 35,166 3 1,321,099- 108-
1996 947,287 1,390,321 147 36,391 4 1,353,930- 143-
1997 866,352 1,218,735 141 80,899 9 1,137,836- 131-
1998 874,732 865,281 99 59,842 7 805,439- 92-
1999 464,894 85,047 379,847-
2000 1,777,662 542,118 30 186,880 11 355,238- 20-
2001 699,438 475,404 68 112,120 16 363,284- 52-
2002 497,832 525,873 106 24,139 5 501,734- 101-
2003 631,870 489,236 77 99,024 16 390,212- 62-
2004 562,760 599,534 107 73,120 13 526,414- 94-
2005 1,063,238 837,940 79 228,023 21 609,917- 57-
2006 571,181 672,816 118 142,268 25 530,548- 93-
2007 666,662 581,968 87 80,674 12 501,295- 75-
2008 729,506 395,101 54 56,720 8 338,381- 46-
2009 321,782 321,886 100 37,257 12 284,629- 88-
2010 381,984 458,320 120 43,733 11 414,587- 109-
2011 524,516 459,749 88 211,952 40 247,797- 47-
TOTAL 20,285,932 17,744,536 87 1,850,601 9 15,893,935- 78-
THREE-YEAR MOVING AVERAGES
92-94 2,647,955 2,029,698 77 85,783 3 1,943,916- 73-
93-95 2,179,335 1,626,575 75 49,097 2 1,577,478- 72-
94-96 1,447,099 1,654,131 114 36,720 3 1,617,411- 112-
95-97 1,012,968 1,321,774 130 50,819 5 1,270,955- 125-
96-98 896,123 1,158,112 129 59,044 7 1,099,069- 123-
97-99 580,361 849,637 146 75,263 13 774,374- 133-
98-00 884,131 624,098 71 110,590 13 513,508- 58-
99-01 825,700 494,139 60 128,016 16 366,123- 44-
00-02 991,644 514,465 52 107,713 11 406,752- 41-
01-03 609,713 496,837 81 78,427 13 418,410- 69-
02-04 564,154 538,214 95 65,428 12 472,786- 84-
03-05 752,623 642,237 85 133,389 18 508,848- 68-
04-06 732,393 703,430 96 147,804 20 555,626- 76-
05-07 767,027 697,575 91 150,322 20 547,253- 71-
06-08 655,783 549,962 84 93,221 14 456 1 741- 70-
07-09 572,650 432,985 76 58,217 10 374,768- 65-
II!i
PACIFICORP
OREGON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 477,757 391,769 82 45,903 10
09-11 409,427 413,319 101 97,647 24
NET
SALVAGE
AMOUNT PCT
345,866- 72-
315,671- 77-
El
FIVE-YEAR AVERAGE
07-11 524,890 443,405 84 86,067 16 357,338- 68-
PACIFICORP
OREGON PROPERTY
0
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 156,141 72,256 46 8,620 6 63,635- 41-
1993 240,652 133,732 56 3,805 2 129,927- 54-
1994 165,050 134,983 82 1,318 1 133,665- 81-
1995 96,777 69,277 72 651 1 68,627- 71-
1996 61,723 69,136 112 1,076 2 68,060- 110-
1997 61,705 64,229 104 6,223 10 58,006- 94-
1998 114,833 81,047 71 3,834 3 77,213- 67-
1999 54,386 54,386-
2000 144,079 69,089 48 1,555 1 67,534- 47-
2001 56,215 77,651 138 440 1 77,210- 137-
2002 69,226 74,674 108 695 1 73,979- 107-
2003 82,342 92,610 112 13,231 16 79,379- 96-
2004 116,995 72,186 62 17,712 15 54,474- 47-
2005 154,095 62,342 40 21,896 14 40,447- 26-
2006 128,777 119,230 93 4,944 4 114,286- 89-
2007 92,795 93,597 101 13,666 15 79,931- 86-
2008 96,972 60,218 62 12,041 12 48,177- 50-
2009 289,853 57,425 20 2,376 1 55,049- 19-
2010 66,961 96,901 145 13,300 20 83,601- 125-
2011 85,253 57,691 68 4,441 5 53,250- 62-
TOTAL 2,280,444 1,612,658 71 131,824 6 1,480,835- 65-
THREE-YEAR MOVING AVERAGES
92-94 187,281 113,657 61 4,581 2 109,076- 58-
93-95 167,493 112,664 67 1,924 1 110,740- 66-
94-96 107,850 91,132 84 1,015 1 90,117- 84-
95-97 73,402 67,547 92 2,650 4 64,898- 88-
96-98 79,420 71,471 90 3,711 5 67,760- 85-
97-99 58,846 66,554 113 3,352 6 63,202- 107-
98-00 86,304 68,174 79 1,796 2 66,378- 77-
99-01 66,765 67,042 100 665 1 66,377- 99-
00-02 89,840 73,804 82 897 1 72,908- 81-
01-03 69,261 81,645 118 4,789 7 76,856- 111-
02-04 89,521 79,823 89 10,546 12 69,277- 77-
03-05 117,811 75,713 64 17,613 15 58,100- 49-
04-06 133,289 84,586 63 14,851 11 69,735- 52-
05-07 125,222 91,723 73 13,502 11 78,221- 62-
06-08 106,182 91,015 86 10,217 10 80,798- 76-
07-09 159,874 70,413 44 9,361 6 61,052- 38-
.
•i
111-650
PACIFICORP
.

OREGON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 151,262 71,515 47
09-11 147,356 70,672 48
FIVE-YEAR AVERAGE
07-11 126,367 73,166 58
GROSS NET
SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT
9,239 6 62,276- 41-
6,706 5 63,967- 43-
9,165 7 64,002- 51-
S
111-651
PACIFICORP
OREGON PROPERTY

•i
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 326,566 212,999 65 8,977 3 204,023- 62-
1993 492,867 256,303 52 5,017 1 251,286- 51-
1994 435,856 298,634 69 1,601 0 297,033- 68-
1995 233,917 150,456 64 1,243 1 149,213- 64-
1996 104,423 66,928 64 1,090 1 65,838- 63-
1997 107,912 115,628 107 7,036 7 108,592- 101-
1998 151,726 102,345 67 4,494 3 97,851- 64-
1999 18,129 18,129-
2000 403,295 19,076 5 3,145 1 15,931- 4-
2001 96,427 17,045 18 894 1 16,152- 17-
2002 274,632 208,557 76 4,533 2 204,024- 74-
2003 176,790 171,329 97 69,199 39 102,130- 58-
2004 249,021 255,989 103 31,244 13 224,745- 90-
2005 295,679 178,453 60 36,534 12 141,920- 48-
2006 194,503 289,255 149 72,582 37 216,673- 111-
2007 238,450 244,307 102 59,989 25 184,318- 77-
2008 719,828 95,056 13 26,543 4 68,513- 10-
2009 235,257 77,064 33 12,103 5 64,960- 28-
2010 211,294 164,976 78 15,641 7 149,335- 71-
2011 377,031 124,560 33 41,017 11 83,544- 22-
TOTAL 5,325,473 3,067,090 58 402,880 8 2,664,210- 50-
THREE-YEAR MOVING AVERAGES
92-94 418,430 255,979 61 5,198 1 250,781- 60-
93-95 387,547 235,131 61 2,620 1 232,511- 60-
94-96 258,065 172,006 67 1,311 1 170,695- 66-
95-97 148,750 111,004 75 3,123 2 107,881- 73-
96-98 121,353 94, 967 78 4,206 3 90,760- 75-
97-99 86,546 78,700 91 3,843 4 74,857- 86-
98-00 185,007 46,516 25 2,546 1 43,970- 24-
99-01 166,574 18,083 11 1,346 1 16,737- 10-
00-02 258,118 81,559 32 2,857 1 78,702- 30-
01-03 182,616 132,310 72 24,875 14 107,435- 59-
02-04 233,481 211,958 91 34,992 15 176,966- 76-
03-05 240,496 201,924 84 45,659 19 156,265- 65-
04-06 246,401 241,233 98 46,787 19 194,446- 79-
05-07 242,878 237,339 98 56,368 23 180,970- 75-
06-08 384,261 209,540 55 53,038 14 156,502- 41-
07-09 397,845 138,809 35 32,878 8 105,931- 27-
111-652
PACIFICORP
.

OREGON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 388,793 112,365 29
09-11 274,527 122,200 45
FIVE-YEAR AVERAGE
07-11 356,372 141,193 40
GROSS NET
SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT
18,096 5 94,270- 24-
22,920 8 99,280- 36-
31,059 9 110,134- 31-
111-653
PACIFICORP
OREGON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT POT AMOUNT PCT AMOUNT POT
1992 6,167,076 1,006,742 16 306,388 5 700,354- 11-
1993 4,966,053 3,376,711 68 160,252 3 3,216,459- 65-
1994 4,394,598 2,378,748 54 70,187 2 2,308,560- 53-
1995 1,138,094- 147,811 13- 99,948 9- 47,863- 4
1996 2,053,874 432,460 21 132,772 6 299,687- 15-
1997 579,361 480,579 83 138,974 24 341,605- 59-
1998 624,316 371,970 60 55,118 9 316,852- 51-
1999 13,467 60,589- 74,056-
2000 3,853,575 128,797 3 178,654 5 49,856 1
2001 2,144,387 30,207 1 543,593 25 513,386 24
2002 2,008,522 1,060,864 53 367,542 18 693,322- 35-
2003 2,128,762 1,445,516 68 582,515 27 863,001- 41-
2004 2,447,298 1,515,064 62 674,722 28 840,342- 34-
2005 2,612,197 1,335,660 51 1,086,805 42 248,855- 10-
2006 2,044,576 1,340,296 66 1,025,789 50 314,507- 15-
2007 2,711,006 1,800,421 66 1,757,738 65 42,683- 2-
2008 2,694,320 1,543,047 57 1,624,939 60 81,892 3
2009 2,106,729 1,731,832 82 1,029,508 49 702,323- 33-
2010 2,123,210 1,543,759 73 871,461 41 672,298- 32-
2011 2,075,970 1,631,703 79 858,509 41 773,194- 37-
TOTAL 46,597,737 23,315,656 50 11,504,826 25 11,810,830- 25-
THREE-YEAR MOVING AVERAGES
92-94 5,175,909 2,254,067 44 178,942 3 2,075,125- 40-
93-95 2,740,853 1,967,756 72 110,129 4 1,857,627- 68-
94-96 1,770,126 986,339 56 100,969 6 885,370- 50-
95-97 498,380 353,616 71 123,898 25 229,718- 46-
96-98 1,085,850 428,336 39 108,955 10 319,381- 29-
97-99 401,225 288,672 72 44,501 11 244 1 171- 61-
98-00 1,492,630 171,412 11 57,728 4 113,684- 8-
99-01 1,999,321 57,491 3 220,552 11 163,062 8
00-02 2,668,828 406,623 15 363,263 14 43,360- 2-
01-03 2,093,890 845,529 40 497,883 24 347,646- 17-
02-04 2,194,861 1,340,481 61 541,593 25 798,888- 36-
03-05 2,396,085 1,432,080 60 781,347 33 650,733- 27-
04-06 2,368,024 1,397,007 59 929,106 39 467,901- 20-
05-07 2,455,926 1,492,126 61 1,290,111 53 202,015- 8-
06-08 2,483,301 1,561,255 63 1,469,489 59 91,766- 4-
07-09 2,504,019 1,691,767 68 1,470,729 59 221,038- 9-
[I
.
111-654
PACIFICORP
OREGON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 2,308,087 1,606,213 70 1,175,303 51
09-11 2,101,970 1,635,765 78 919,826 44
FIVE-YEAR AVERAGE
07-11 2,342,247 1,650,153 70 1,228,431 52
NET
SALVAGE
AMOUNT PCT
430,910- 19-
715,939- 34-
421,721- 18-
S
111-655
PACIFICORP
OREGON PROPERTY io
ACCOUNT 369.1 OVERHEAD SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 516,244 7,527 1 2,848 1 4,679- 1-
2001 55,374 12,278 22 0 12,278- 22-
2002 37,332 31,391 84 959 3 30,432- 82-
2003 46,843 32,365 69 2,413 5 29,952- 64-
2004 41,301 32,007 77 4,683 11 27,324- 66-
2005 51,760 27,735 54 8,824 17 18,911- 37-
2006 64,263 33,664 52 5,169 8 28,494- 44-
2007 69,475 60,794 88 6,100 9 54,694- 79-
2008 202,065 122,789 61 16,660 8 106,129- 53-
2009 166,777 100,856 60 17,998 11 82,858- 50-
2010 141,095 85,458 61 8,237 6 77,221- 55-
2011 118,496 75,469 64 12,560 11 62,909- 53-
TOTAL 1,511,026 622,333 41 86,452 6 535,881- 35-
THREE-YEAR MOVING AVERAGES
00-02 202,983 17,065 8 1,269 1 15,796- 8-
01-03 46,516 25,345 54 1,124 2 24,221- 52-
02-04 41,825 31,921 76 2,685 6 29,236- 70-
03-05 46,635 30,702 66 5,307 11 25,396- 54-
04-06 52,441 31,135 59 6,225 12 24,910- 48-
05-07 61,833 40,731 66 6,698 11 34,033- 55-
06-08 111,934 72,416 65 9,310 8 63,106- 56-
07-09 146,106 94,813 65 13,586 9 81,227- 56-
08-10 169,979 103,034 61 14,298 8 88,736- 52-
09-11 142,123 87,261 61 12,932 9 74,329- 52-
FIVE-YEAR AVERAGE
07-11 139,582 89,073 64 12,311 9 76,762- 55-
111-656
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 338,321 9,921 3 14,999 4 5,078 2
2001 25,303 0 0 0
2002 35,148 42,132 120 434 1 41,698- 119-
2003 57,778 46,586 81 7,221 12 39,365- 68-
2004 58,647 61,808 105 10,113 17 51,695- 88-
2005 69,982 46,412 66 9,084 13 37,328- 53-
2006 77,446 60,000 77 7,863 10 52,137- 67-
2007 114,497 78,138 68 16,672 15 61,466- 54-
2008 253,895 105,136 41 31,283 12 73,852- 29-
2009 128,097 101,735 79 30,380 24 71,355- 56-
2010 124,531 79,983 64 23,979 19 56,004- 45-
2011 94,786 76,612 81 16,543 17 60,069- 63-
TOTAL 1,378,430 708,460 51 168,570 12 539,890- 39-
THREE-YEAR MOVING AVERAGES
00-02 132,924 17,351 13 5,144 4 12,207- 9-
01-03 39,409 29,572 75 2,552 6 27,021- 69-
02-04 50,524 50,175 99 5,923 12 44,252- 88-
03-05 62,136 51,602 83 8,806 14 42,796- 69-
04-06 68,692 56,073 82 9,020 13 47,053- 68-
05-07 87,308 61,517 70 11,206 13 50,310- 58-
06-08 148,613 81,091 55 18,606 13 62,485- 42-
07-09 165,496 95,003 57 26,112 16 68,891- 42-
08-10 168,841 95,618 57 28,547 17 67,070- 40-
09-11 115,805 86,110 74 23,634 20 62,476- 54-
FIVE-YEAR AVERAGE
07-11 143,161 88,320 62 23,771 17 64,549- 45-
.
111-657
PACIFICORP
OREGON PROPERTY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 1,310,846 15,973 1 10,815 1 5,158- 0
1993 1,395,772 2,078,728 149 1,280- 0 2,080,008- 149-
1994 237,971 43,136- 18- 1,078 0 44,214 19
1995 19,599 414,587 23,649 121 390,939-
1996 730,294 112,998- 15- 878 0 113,876 16
1997 900,932 944 0 380 0 564- 0
1998 809,527 0 15,092 2 15,092 2
1999
2000 2,255,228 0 0 0
2001 1,018,135 0 0 0
2002 1,476,507 38,580 3 0 38,580- 3-
2003 1,503,397 18,323 1 0 18,323- 1-
2004 1,690,163 125,762 7 0 125,762- 7-
2005 2,711,248 112,962 4 0 112,962- 4-
2006 1,568,971 50,392 3 0 50,392- 3-
2007 1,727,369 72,770 4 0 72,770- 4-
2008 2,393,917 88,450 4 0 88,450- 4-
2009 1,369,047 86,398 6 0 86,398- 6-
2010 2,054,032 66,733 3 0 66,733- 3-
2011 1,871,693 58,263 3 0 58,263- 3-
TOTAL 27,044,648 3,072,730 11 50,610 0 3,022,120- 11-
THREE-YEAR MOVING AVERAGES
92-94 981,530 683,855 70 3,537 0 680,317- 69-
93-95 551,114 816,726 148 7,816 1 808,911- 147-
94-96 329,288 86,151 26 8,535 3 77,616- 24-
95-97 550,275 100,845 18 8,302 2 92,542- 17-
96-98 813,584 37,351- 5- 5,450 1 42,801 5
97-99 570,153 315 0 5,157 1 4,842 1
98-00 1,021,585 0 5,031 0 5,031 0
99-01 1,091,121 0 0 0
00-02 1,583,290 12,860 1 0 12 1 860- 1-
01-03 1,332,680 18,968 1 0 18,968- 1-
02-04 1,556,689 60,888 4 0 60,888- 4-
03-05 1,968,270 85,682 4 0 85,682- 4-
04-06 1,990,127 96,372 5 0 96,372- 5-
05-07 2,002,529 78,708 4 0 78,708- 4-
06-08 1,896,752 70,538 4 0 70,538- 4-
07-09 1,830,111 82,539 5 0 82,539- 5-
01
•i
1I
r
PACIFICORP
OREGON PROPERTY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 1,938,999 80,527 4 0
09-11 1,764,924 70,464 4 0
NET
SALVAGE
AMOUNT PCT

80,527- 4-

70, 464- 4-
FIVE-YEAR AVERAGE
07-11 1,883,211 74,523 4 74,523- 4-
L
111-659
PACIFICORP
OREGON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 138,655 49,299 36 2,508 2 46,791- 34-
1993 95,147 52,684 55 1,500 2 51,184- 54-
1994 32,570 26,521 81 259 1 26,262- 81-
1995 22,565 25,891 115 450 2 25,442- 113-
1996 6,255 6,781 108 52 1 6,730- 108-
1997 5,589 6,097 109 501 9 5,597- 100-
1998 4,239 2,744 65 109 3 2,634- 62-
1999
2000 70,798 3,781 5 0 3,781- 5-
2001 19,511 1,946 10 0 1,946- 10-
2002 23,962 13,552 57 329 1 13,223- 55-
2003 23,906 15,987 67 975 4 15,012- 63-
2004 21,689 17,082 79 508 2 16,574- 76-
2005 16,429 13,413 82 1,082 7 12,331- 75-
2006 12,381 18,413 149 374 3 18,040- 146-
2007 12,602 15,544 123 127 1 15,418- 122-
2008 22,222 11,824 53 1,047 5 10,776- 48-
2009 17,377 26,807 154 774 4 26,033- 150-
2010 44,855 40,885 91 527 1 40,358- 90-
2011 28,088 31,432 112 806 3 30,626- 109-
TOTAL 618,839 380,683 62 11,926 2 368 1 757- 60-
THREE-YEAR MOVING AVERAGES
92-94 88,791 42,835 48 1,422 2 41,413- 47-
93-95 50,094 35,032 70 736 1 34,296- 68-
94-96 20,463 19,731 96 253 1 19,478- 95-
95-97 11,470 12,923 113 334 3 12,589- 110-
96-98 5,361 5,207 97 220 4 4,987- 93-
97-99 3,276 2,947 90 203 6 2,744- 84-
98-00 25,013 2,175 9 36 0 2,139- 9-
99-01 30,103 1,909 6 0 1,909- 6-
00-02 38,090 6,426 17 110 0 6,317- 17-
01-03 22,460 10,495 47 435 2 10 1 060- 45-
02-04 23,186 15,540 67 604 3 14,936- 64-
03-05 20,675 15,494 75 855 4 14 1 639- 71-
04-06 16,833 16,303 97 654 4 15, 648- 93-
05-07 13,804 15,790 114 527 4 15 1 263- 111-
06-08 15,735 15,261 97 516 3 14,745- 94-
07-09 17,400 18,058 104 649 4 17,409- 100- •i
II
PACIFICORP
OREGON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 28,151 26,505 94 783 3
09-11 30,107 33,041 110 703 2
FIVE-YEAR AVERAGE
07-11 25,029 25,298 101 656 3
NET
SALVAGE
AMOUNT PCT
25,722- 91-
32,339- 107-
24,642- 98-
.
i•
II!I
THREE-YEAR MOVING AVERAGES
92-94 158,686
93-95 123,551
94-96 60,303
95-97 35,260
96-98 46,148
97-99 42,388
98-00 135,444
99-01 146,492
00-02 179,188
01-03 125,500
02-04 141,141
03-05 150,315
04-06 128,550
05-07 110,189
06-08 135,572
07-09 162,041
83,822 53 3,165 2 80 1 657- 51-
79,087 64 3,235 3 75,852- 61-
53,756 89 2,098 3 51,657- 86-
37,265 106 7,221 20 30,045- 85-
39,600 86 8,655 19 30,944- 67-
35,389 83 8,512 20 26,877- 63-
31,723 23 3,192 2 28,531- 21-
19,915 14 534 0 19,381- 13-
40,080 22 621 0 39,458- 22-
44,900 36 1,949 2 42,952- 34-
61,253 43 11,960 8 49,293- 35-
58,660 39 13,552 9 45 f 109- 30-
56,039 44 11,934 9 44,105- 34-
54,254 49 2,535 2 51,719- 47-
62,625 46 1,909 1 60,716- 45-
76,668 47 5,084 3 71 1 585- 44-
.
PACIFICORP
OREGON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 158,934 58,588 37 3,599 2 54,989- 35-
1993 201,023 88,626 44 3,841 2 84,785- 42-
1994 116,101 104,252 90 2,056 2 102,196- 88-
1995 53,531 44,382 83 3,807 7 40,575- 76-
1996 11,279 12,633 112 431 4 12,202- 108-
1997 40,969 54,781 134 17,423 43 37,357- 91-
1998 86,195 51,385 60 8,112 9 43,273- 50-
1999
2000 320,137 43,784 14 1,464 0 42,320- 13-
2001 119,338 15,961 13 140 0 15,822- 13-
2002 98,088 60,494 62 261 0 60,232- 61-
2003 159,074 58,246 37 5,445 3 52,801- 33-
2004 166,262 65,020 39 30,174 18 34,847- 21-
2005 125,609 52,715 42 5,036 4 47,679- 38-
2006 93,779 50,382 54 592 1 49,790- 53-
2007 111,179 59,665 54 1,978 2 57,688- 52-
2008 201,758 77,828 39 3,156 2 74,672- 37-
2009 173,187 92,512 53 10,117 6 82,394- 48-
2010 140,942 90,387 64 4,036 3 86,351- 61-
2011 176,138 74,699 42 7,724 4 66,975- 38-
TOTAL 2,553,521 1,156,339 45 109,392 4 1,046,947- 41-
111-662
PACIFICORP
OREGON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 171,962 86,909 51 5,770 3 81,139- 47-
09-11 163,422 85,866 53 7,293 4 78,573- 48-
FIVE-YEAR AVERAGE
07-11 160,641 79,018 49 5,402 3 73,616- 46-
.
I *
111-663
PACIFICORP
OREGON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 18,918 5,795 31 240- 1- 6,035- 32-
1993 31,538 26,219 83 0 26,219- 83-
1994 45,491 57,002 125 15- 0 57,018- 125-
1995 2,729 70,553 15 1 70,538-
1996 905 58,923 0 58,923-
1997 828,250 19,872- 2- 0 19,872 2
1998 299,248 29,218 10 55 0 29,163- 10-
1999 2 15,940- 0 15,940
2000
2001
2002 1,217 0 0 0
2003 176,755 21,570 12 0 21,570- 12-
2004 185,892 15,104 8 0 15,104- 8-
2005 1,112,811 74,294 7 4,112- 0 78,407- 7-
2006 2,077,490 29,384 1 0 29,384- 1-
2007 301,596 38,627 13 0 38,627- 13-
2008 344,063 30,250 9 0 30,250- 9-
2009 88,056 28,748 33 0 28,748- 33-
2010 107,424 43,270 40 0 43,270- 40-
2011 205,445 163,296 79 0 163,296- 79-
TOTAL 5,827,828 656,442 11 4,297- 0 660,739- 11-
THREE-YEAR MOVING AVERAGES
92-94 31,982 29,672 93 85- 0 29,757- 93-
93-95 26,586 51,258 193 0 51,258- 193-
94-96 16,375 62,160 380 0 62,160- 380-
95-97 277,294 36,535 13 5 0 36,530- 13-
96-98 376,134 22,756 6 18 0 22,738- 6-
97-99 375,833 2,198- 1- 18 0 2,216 1
98-00 99,750 4,426 4 18 0 4,408- 4-
99-01 1 5,313- 0 5,313
00-02 406 0 0 0
01-03 59,324 7,190 12 0 7,190- 12-
02-04 121,288 12,225 10 0 12,225- 10-
03-05 491,819 36,990 8 1,371- 0 38,360- 8-
04-06 1,125,398 39,594 4 1,371- 0 40,965- 4-
05-07 1,163,966 47,435 4 1,371- 0 48 1 806- 4-
06-08 907,716 32,754 4 0 32,754- 4-
07-09 244,572 32,541 13 0 32,541- 13-
111-664
PACIFICORP
OREGON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 179,847 34,089 19 0
09-11 133,642 78,438 59 0
NET
SALVAGE
AMOUNT PCT
34,089- 19-
78,438- 59-
FIVE-YEAR AVERAGE
07-11 209,317 60,838 29 60,838- 29-
10
111-665
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 17,788 0 2,555 14 2,555 14
1993 32,882 0 0 0
1994 16,256 0 15,100 93 15,100 93
1995 3,100 0 7,505 242 7,505 242
1996 45,301 0 10,471 23 10,471 23
1997 107,108 0 13,840 13 13,840 13
1998 29,111 0 0 0
1999 179,361 0 23,919 13 23,919 13
2000 385,411 0 51,625 13 51,625 13
2001 470,012 0 50,265 11 50,265 11
2002 159,859 0 69,877 44 69,877 44
2003 611,268 0 19,771 3 19,771 3
2004 222,219 0 62,461 28 62,461 28
2005 884,668 0 86,061 10 86,061 10
2006 584,711 0 58,349 10 58,349 10
2007 521,498 0 48,812 9 48,812 9
2008 189,625 0 11,661 6 11,661 6
2009 838,357 0 46,322 6 46,322 6
2010 675,756 0 59,979 9 59,979 9
2011 303,907 0 26,477 9 26,477 9
TOTAL 6,278,198 0 665,052 11 665,052 11
THREE-YEAR MOVING AVERAGES
92-94 22,309 0 5,885 26 5,885 26
93-95 17,413 0 7,535 43 7,535 43
94-96 21,553 0 11,025 51 11,025 51
95-97 51,836 0 10,605 20 10,605 20
96-98 60,507 0 8,104 13 8,104 13
97-99 105,193 0 12,586 12 12,586 12
98-00 197,961 0 25,181 13 25,181 13
99-01 344,928 0 41,936 12 41,936 12
00-02 338,427 0 57,256 17 57,256 17
01-03 413,713 0 46,638 11 46,638 11
02-04 331,116 0 50,703 15 50,703 15
03-05 572,719 0 56,098 10 56,098 10
04-06 563,866 0 68, 957 12 68,957 12
05-07 663,625 0 64,408 10 64,408 10
06-08 431,944 0 39,608 9 39,608 9
07-09 516,493 0 35,599 7 35,599 7
III!111
lie
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 567,913 0 39,321 7 39,321 7
09-11 606,007 0 44,260 7 44,260 7
FIVE-YEAR AVERAGE
07-11 505,828 [I 38 1 650 8 38,650 8
I *
111-667
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 412,593 0 42,116 10 42,116 10
1993 227,745 0 6,017 3 6,017 3
1994 0 0 0
1995 350,888 0 7,367 2 7,367 2
1996 185,230 0 11,576 6 11,576 6
1997 84,823 0 13,305 16 13,305 16
1998
1999 225,914 0 30,127 13 30,127 13
2000 219,160 0 21,397 10 21,397 10
2001 91,177 0 9,751 11 9,751 11
2002 82,773 0 21,193 26 21,193 26
2003 197,027 0 2,719 1 2,719 1
2004 343,186 0 47,459 14 47,459 14
2005 224,656 0 27,692 12 27,692 12
2006 374,074 0 17,579 5 17,579 5
2007 753,975 0 71,460 9 71,460 9
2008 237,627 0 3,180 1 3,180 1
2009 137,314 0 10,042 7 10,042 7
2010 34,602 0 970- 3- 970- 3-
2011 149,707 0 17,353 12 17,353 12
TOTAL 4,332,471 0 359,362 8 359,362 8
THREE-YEAR MOVING AVERAGES
92-94 213,446 0 16,044 8 16,044 8
93-95 192,877 0 4,461 2 4,461 2
94-96 178,706 0 6,314 4 6,314 4
95-97 206,980 0 10,749 5 10,749 5
96-98 90,018 0 8,294 9 8,294 9
97-99 103,579 0 14,477 14 14,477 14
98-00 148,358 0 17,175 12 17,175 12
99-01 178,750 0 20,425 11 20,425 11
00-02 131,037 0 17,447 13 17,447 13
01-03 123,659 0 11,221 9 11,221 9
02-04 207,662 0 23,791 11 23,791 11
03-05 254,957 0 25,957 10 25,957 10
04-06 313,972 0 30,910 10 30,910 10
05-07 450,902 0 38,910 9 38,910 9
06-08 455,225 0 30,740 7 30,740 7
07-09 376,306 0 28,227 8 28,227 8
•i
•i
PACIFICORP 0 OREGON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 136,515 0 4,084 3 4,084 3
09-11 107,208 0 8,808 8 8,808 8
FIVE-YEAR AVERAGE
07-11 262,645 20,213 8 20,213 8
.
i•
III!M'J
NET
SALVAGE
AMOUNT PCT
200 4
0
388 27
2,656 358
1,046 5
6,072 25
65 1
11,493 27
13,178 20
18,164 21
7,258 12
1,162- 2-
645 5
8,852 19
1,139 2
9,833 21
3,611 8
2,416 7
138- 0
1,826 3
[1
87,541 12
THREE-YEAR MOVING AVERAGES
92-94 2,486
93-95 903
94-96 7,579
95-97 15,246
96-98 18,009
97-99 25,525
98-00 39,551
99-01 64,848
00-02 69,885
01-03 67,354
02-04 43,748
03-05 39,820
04-06 36,224
05-07 46,792
06-08 46,034
07-09 42,024
0 196 8 196 8
0 1,015 112 1,015 112
0 1,363 18 1,363 18
0 3,258 21 3,258 21
0 2,394 13 2,394 13
0 5,877 23 5,877 23
0 8,246 21 8,246 21
0 14,278 22 14,278 22
0 12,867 18 12,867 18
0 8,087 12 8,087 12
0 2,247 5 2,247 5
0 2,778 7 2,778 7
0 3,545 10 3,545 10
0 6,608 14 6,608 14
0 4,861 11 4,861 11
0 5,287 13 5,287 13 [I
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
1992 5,493 0
1993 516 0
1994 1,449 0
1995 743 0
1996 20,545 0
1997 24,449 0
1998 9,033 0
1999 43,093 0
2000 66,528 0
2001 84,922 0
2002 58,206 0
2003 58,934 0
2004 14,105 0
2005 46,422 0
2006 48,143 0
2007 45,812 0
2008 44,147 0
2009 36,114 0
2010 56,750 0
2011 68,490 0
TOTAL 733,896 0
GROSS
SALVAGE
AMOUNT PCT

200 4
0

388 27
2,656 358

1,046 5

6,072 25

65 1

11,493 27

13,178 20

18,164 21

7,258 12

1,162- 2-

645 5

8,852 19

1,139 2

9,833 21

3,611 8

2,416 7

138- 0

1,826 3

87,541 12
II I!Ls
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 45,670 0
09-11 53,785 0
GROSS NET
SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT
1,963 4 1,963 4
1,368 3 1,368 3
.
FIVE-YEAR AVERAGE
07-11 50,263 3,510 7 3,510 7
111-671
PACIFICORP
OREGON PROPERTY 101
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 30,995 0 6,500 21 6,500 21
1997
1998 105,786 0 17,300 16 17,300 16
1999 89,509 0 41,778 47 41,778 47
2000 670,235 0 250,947 37 250,947 37
2001 169,325 0 63,379 37 63,379 37
2002 290,586 0 31,894 11 31,894 11
2003 606,872 0 48,249 8 48,249 8
2004 158,342 0 44,520 28 44,520 28
2005 288,670 0 36,044 12 36,044 12
2006 250,788 0 44,277 18 44,277 18
2007 603,373 0 91,243 15 91,243 15
2008 546,736 0 60,304 11 60,304 11
2009 838,359 0 89,373 11 89,373 11
2010 446,866 0 55,662 12 55,662 12
2011 814,413 0 95,580 12 95,580 12 0
TOTAL 5,910,854 0 977,051 17 977,051 17
THREE-YEAR MOVING AVERAGES
96-98 45,594 0 7,933 17 7,933 17
97-99 65,098 0 19,693 30 19,693 30
98-00 288,510 0 103,342 36 103,342 36
99-01 309,690 0 118,701 38 118,701 38
00-02 376,716 0 115,407 31 115,407 31
01-03 355,595 0 47,841 13 47,841 13
02-04 351,933 0 41,554 12 41,554 12
03-05 351,294 0 42,938 12 42,938 12
04-06 232,600 0 41,614 18 41,614 18
05-07 380,943 0 57,188 15 57,188 15
06-08 466,965 0 65,275 14 65,275 14
07-09 662,822 0 80,307 12 80,307 12
08-10 610,654 0 68,446 11 68,446 11
09-11 699,879 0 80,205 11 80,205 11
FIVE-YEAR AVERAGE
07-11 649,949 0 78,432 12 78,432 12
111-672
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 111,260 0 38,229 34 38,229 34
1993 196,390 0 50,520 26 50,520 26
1994 28,587 0 29,476 103 29,476 103
1995 160,148 0 28 1 812 18 28,812 18
1996 226,604 0 75,005 33 75,005 33
1997 434,268 0 102,832 24 102,832 24
1998 548,510 0 69,253 13 69,253 13
1999 838,334 0 391,289 47 391,289 47
2000 1,400,300 0 487,261 35 487,261 35
2001 729,139 0 272,920 37 272,920 37
2002 573,717 0 123,847 22 123,847 22
2003 2,216,966 0 303,974 14 303,974 14
2004 403,177 0 159,082 39 159,082 39
2005 791,655 0 115,814 15 115,814 15
2006
. 2007
2,052,915 0 213,477 10 213,477 10
2,907,851 0 339,162 12 339,162 12
2008 937,376 0 208,889 22 208,889 22
2009 158,560 0 43,234 27 43,234 27
2010 681,797 0 96,241 14 96,241 14
2011 2,181,114 0 470,204 22 470,204 22
TOTAL 17,578,668 0 3,619,520 21 3,619,520 21
THREE-YEAR MOVING AVERAGES
92-94 112,079 0 39,408 35 39,408 35
93-95 128,375 0 36,269 28 36,269 28
94-96 138,446 0 44,431 32 44,431 32
95-97 273,673 0 68,883 25 68,883 25
96-98 403,127 0 82,363 20 82,363 20
97-99 607,037 0 187,791 31 187,791 31
98-00 929,048 0 315,934 34 315,934 34
99-01 989,258 0 383,823 39 383,823 39
00-02 901,052 0 294,676 33 294,676 33
01-03 1,173,274 0 233,580 20 233,580 20
02-04 1,064,620 0 195,634 18 195,634 18
03-05 1,137,266 0 192,957 17 192,957 17
04-06 1,082,582 0 162,791 15 162,791 15
05-07
. 06-08
1,917,474 0 222,818 12 222,818 12
1,966,047 0 253,843 13 253,843 13
07-09 1,334,595 0 197,095 15 197,095 15
111-673
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT POT
THREE-YEAR MOVING AVERAGES
08-10 592,578 0 116,121 20 116,121 20
09-11 1,007,157 0 203,226 20 203,226 20
FIVE-YEAR AVERAGE
07-11 1,373,340 0 231,546 17 231,546 17
SI
•i
111-674
n
111-675
WASHINGTON PROPERTY
.
0
•1
El
I. PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 360.20 LAND RIGHTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REMOVAL SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT AMOUNT PCT
1,723 67 74 3 1,649- 64-
27 0 27-
REGULAR
YEAR RETIREMENTS
1992 2,572
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006

0 0 0

1,724 2 74 0 1,650- 2-

575 67 25 3 550- 64-

27 0 27-

0 0 0

0 0 0
. 2007
2008 70,448
2009
2010
2011
TOTAL 73,022
THREE-YEAR MOVING AVERAGES
92-94 858
93-95
94-96
95-97
96-98
97-99
98-00
99-01
00-02
01-03
02-04
03-05
04-06
05-07
I . 06-08 23,483
07-09 23,483
111-676
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 360.20 LAND RIGHTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 23,483 0 0
09-11
FIVE-YEAR AVERAGE
07-11 14,090 0 0
NET
SALVAGE
AMOUNT POT
0
•i
.
•
111-677
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 16,174 445 3 0 445- 3-
1993 7,201 4,837 67 0 4,837- 67-
1994 9,955 0 0 0
1995
1996 2,840 0 0 0
1997 66,890 2,109 3 0 2,109- 3-
1998 5 0 0 0
1999
2000
2001
2002 3,762 0 0 0
2003 5,406 250 5 0 250- 5-
2004 5,419 870 16 0 870- 16-
2005 21,834 0 0 0
2006 965 581 60 0 581- 60-
. 2007 7,840 438 6 0 438- 6-
2008 2,872 208 7 0 208- 7-
2009 3,639 225 6 0 225- 6-
2010 2,985 134 4 0 134- 4-
2011 367 367-
TOTAL 157,787 10,464 7 0 10,464- 7-
THREE-YEAR MOVING AVERAGES
92-94 11,110 1,761 16 0 1,761- 16-
93-95 5,719 1,612 28 0 1,612- 28-
94-96 4,265 0 0 0
95-97 23,243 703 3 0 703- 3-
96-98 23,245 703 3 0 703- 3-
97-99 22,298 703 3 0 703- 3-
98-00 2 0 0 0
99-01
00-02 1,254 0 0 0
01-03 3,056 83 3 0 83- 3-
02-04 4,862 373 8 0 373- 8-
03-05 10,886 373 3 0 373- 3-
04-06 9,406 484 5 0 484- 5-
05-07 10,213 340 3 0 340- 3-
. 06-08 3,892 409 11 0 409- 11-
07-09 4,784 290 6 0 290- 6-
II!E:]
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
.
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 3,165 189 6
09-11 2,208 242 11
FIVE-YEAR AVERAGE
07-11 3,467 274 8
GROSS NET
SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT

0 189- 6-

0 242- 11-

0 274- 8-
'I
111-679
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 626,661 23,649 4 19,642 3 4,007- 1-
1993 271,355 63,443 23 0 63,443- 23-
1994 165,028 13,130 8 0 13,130- 8-
1995 19,772 34,078 172 377 2 33,701- 170-
1996 113,427 267,535 236 15,060 13 252,475- 223-
1997 426,402 12,753 3 38,512 9 25,759 6
1998 77,315 24,040 31 166 0 23,874- 31-
1999 112 27,055 0 27,055-
2000 131,925 9,285 7 3,120 2 6,165- 5-
2001 180,518 60,812 34 18,675 10 42,137- 23-
2002 48,702 11,482 24 0 11,482- 24-
2003 281,981 12,944 5 0 12 1 944- 5-
2004 130,870 91,219 70 0 91,219- 70-
2005 525,432 33,915 6 0 33,915- 6-
2006
. 2007
154,617 50,716 33 0 50,716- 33-
76,764 21,433 28 0 21,433- 28-
2008 156,359 46,351 30 0 46,351- 30-
2009 242,158 60,676 25 0 60,676- 25-
2010 275,660 22,638 8 0 22,638- 8-
2011 183,336 54,066 29 0 54,066- 29-
TOTAL 4,088,392 941,219 23 95,552 2 845,667- 21-
THREE-YEAR MOVING AVERAGES
92-94 354,348 33,407 9 6,547 2 26,860- 8-
93-95 152,052 36,884 24 126 0 36,758- 24-
94-96 99,409 104 f 914 106 5,146 5 99,768- 100-
95-97 186,533 104,789 56 17 f 983 10 86,806- 47-
96-98 205,714 101,443 49 17,913 9 83,530- 41-
97-99 167,943 21,283 13 12,893 8 8,390- 5-
98-00 69,784 20,127 29 1,095 2 19, 031- 27-
99-01 104,185 32,384 31 7,265 7 25 1 119- 24-
00-02 120,382 27,193 23 7,265 6 19,928- 17-
01-03 170,400 28,413 17 6,225 4 22,188- 13-
02-04 153,851 38,548 25 0 38,548- 25-
03-05 312,761 46,026 15 0 46,026- 15-
04-06 270,306 58,616 22 0 58,616- 22-
05-07
.
07-09
252,271 35,354 14 0 35,354- 14-
06-08 129,247 39,500 31 0 39,500- 31-
158,427 42,820 27 0 42,820- 27-
1111;Ii]
PACIFICORP
WASHINGTON PROPERTY
•i
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 224,725 43,222 19
09-11 233,718 45,793 20
GROSS
SALVAGE
AMOUNT PCT
NET
SALVAGE
AMOUNT PCT
43,222- 19-
45,793- 20-
FIVE-YEAR AVERAGE
07-11 186,855 41,033 22 0 41,033- 22-
11,
.
LJI!1;I
I.
REGULAR
YEAR RETIREMENTS
2001 1,600
2002
2003 1,446
2004
2005
2006
2007
2008
2009 1,646
2010 16,869
2011
TOTAL 21,561
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT

0 0

0 0
NET
SALVAGE
AMOUNT PCT
0

0 0 0
6,101 36 0 6,101- 36-
6,101 28 0 6,101- 28-
. THREE-YEAR MOVING AVERAGES
01-03 1,015
02-04 482
03-05 482
04-06
05-07
06-08
07-09 549
08-10 6,172
09-11 6,172
FIVE-YEAR AVERAGE
07-11 3,703
0 0 0
0 0 0
0 0 0

0 0 0

2,034 33 0 2,034- 33-

2,034 33 0 2,034- 33-
1,220 33 0 1,220- 33-
10
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 364 POLES, TOWERS, AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 380,912 608,443 160 20,681 5 587,763- 154-
1993 519,673 606,723 117 18,756 4 587,967- 113-
1994 471,212 675,012 143 8,722 2 666,290- 141-
1995 271,227 410,427 151 11,846 4 398,581- 147-
1996 328,922 347,113 106 6,945 2 340,168- 103-
1997 206,678 607,299 294 24,243 12 583,056- 282-
1998 338,701 547,005 162 28,209 8 518,796- 153-
1999 428,968 18,879 410,090-
2000 623,030 548,499 88 51,914 8 496,585- 80-
2001 226,998 612,589 270 30,860 14 581,729- 256-
2002 397,692 413,701 104 10,230 3 403,471- 101-
2003 308,169 410,123 133 67,775 22 342,348- 111-
2004 398,519 328,630 82 126,127 32 202,503- 51-
2005 292,319 572,370 196 74,676 26 497,694- 170-
2006 270,150 341,872 127 38,387 14 303,485- 112-
2007 301,865 445,642 148 49,388 16 396,254- 131-
2008 289,278 419,676 145 48,491 17 371,185- 128-
2009 249,275 314,152 126 44,549 18 269,603- 108-
2010 218,857 338,719 155 35,138 16 303,581- 139-
2011 205,634 370,760 180 55,909 27 314,851- 153-
TOTAL 6,299,111 9,347,723 148 771,725 12 8,575,999- 136-
THREE-YEAR MOVING AVERAGES
92-94 457,265 630,059 138 16,053 4 614,006- 134-
93-95 420,704 564,054 134 13,108 3 550,946- 131-
94-96 357,120 477,517 134 9,171 3 468,346- 131-
95-97 268,943 454,946 169 14,345 5 440,602- 164-
96-98 291,434 500,472 172 19,799 7 480,673- 165-
97-99 181,793 527,757 290 23,777 13 503,980- 277-
98-00 320,577 508,157 159 33,001 10 475,157- 148-
99-01 283,343 530,019 187 33,884 12 496,135- 175-
00-02 415,907 524,930 126 31,001 7 493,929- 119-
01-03 310,953 478,805 154 36,288 12 442,516- 142-
02-04 368,127 384,152 104 68,044 18 316,108- 86-
03-05 333,002 437,041 131 89,526 27 347,515- 104-
04-06 320,329 414,290 129 79,730 25 334,561- 104-
05-07 288,111 453,294 157 54,150 19 399,144- 139-
06-08 287,098 402,397 140 45,422 16 356,975- 124-
07-09 280,139 393,157 140 47,476 17 345,681- 123-
iii!!*I
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 364 POLES, TOWERS, AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 252,470 357,516 142
09-11 224,588 341,210 152
FIVE-YEAR AVERAGE
07-11 252,982 377,790 149
GROSS
SALVAGE
AMOUNT PCT

42,726 17

45,198 20

46,695 18
NET
SALVAGE
AMOUNT PCT
314,790- 125-
296,012- 132-
331,095- 131-
Lll!1
369,967 99 16,596 4
332,715 93 11,359 3
282,986 106 6,809 3
235,055 124 11,130 6
245,868 128 15,453 8
224,310 182 26,870 22
177,612 66 57,766 21
119,566 46 71,702 28
143,972 42 61,513 18
148,579 69 30,478 14
152,445 74 19,353 9
146,256 87 33,859 20
147,691 108 32,851 24
177,835 112 37,132 23
152,414 47 27,858 9
136,406 40 29,108 8
353,371- 94-
321,356- 90-
276,177- 103-
223,925- 118-
230,415- 120-
197,440- 160-
119,846- 44-
47,863- 19-
82,459- 24-
118,100- 55-
133,092- 65-
112,397- 67-
114,840- 84-
140,703- 89-
124,556- 39-
107,298- 31-
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
.
COST OF GROSS NET
REMOVAL SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT AMOUNT PCT
344,992 143 23,590 10 321,401- 133-
356,852 75 17,730 4 339,121- 71-
408,058 101 8,468 2 399,590- 99-
233,235 122 7,878 4 225,357- 118-
207,664 100 4,080 2 203,584- 98-
264,265 156 21,433 13 242,832- 143-
265,676 133 20,847 10 244,828- 123-
142,989 38,329 104,660-
124,171 20 114,122 19 10,049- 2-
91,536 56 62,655 38 28,881- 18-
216,209 82 7,763 3 208,446- 80-
137,991 64 21,018 10 116,973- 54-
103,136 75 29,278 21 73,858- 54-
197,641 131 51,280 34 146,361- 97-
142,296 116 17,995 15 124,301- 101-
193,566 96 42,121 21 151,446- 75-
121,380 19 23,459 4 97,922- 15-
94,270 51 21,744 12 72,526- 39-
120,675 143 39,674 47 81,001- 96-
144,432 79 31,232 17 113,200- 62-
3,911,034 81 604,696 12 3,306,338- 68-
REGULAR
YEAR RETIREMENTS
1992 241,621
1993 477,571
1994 402,801
1995 190,856
1996 208,207
1997 169,685
1998 199,848
1999
2000 611,062
2001 164,180
2002 262,146
2003 215,999
2004 137,581
2005 151,109
2006 122,486
2007 201,215
2008 645,172
2009 185,726
2010 84,364
2011 183,861
TOTAL 4,855,491
THREE-YEAR MOVING AVERAGES
92-94 373,998
93-95 357,076
94-96 267,288
95-97 189,582
96-98 192,580
97-99 123,177
98-00 270,303
99-01 258,414
00-02 345,796
01-03 214,109
02-04 205,242
03-05 168,230
04-06 137,059
05-07 158,270
06-08 322,958
07-09 344,038
11!;1
.
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 305,087 112,108 37 28,292 9
09-11 151,317 119,792 79 30,883 20
NET
SALVAGE
AMOUNT PCT
83,816- 27-
88,909- 59-
0
FIVE-YEAR AVERAGE
07-11 260,068 134,865 52 31,646 12 103,219- 40-
I*
III
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 15,453 25,619 166 1,224 8 24,395- 158-
1993 33,983 16,835 50 1,320 4 15,515- 46-
1994 21,068 21,980 104 362 2 21,618- 103-
1995 89,895 52,298 58 931 1 51,367- 57-
1996 2,981 1,245 42 36 1 1,209- 41-
1997 11,550 10,084 87 854 7 9,230- 80-
1998 14,382 13,442 93 503 3 12,939- 90-
1999 5,139 1,515 3,624-
2000 18,368 9,705 53 0 9,705- 53-
2001 7,887 7,367 93 0 7,367- 93-
2002 7,612 16, 964 223 2,325 31 14,639- 192-
2003 13,356 13,677 102 851 6 12,827- 96-
2004 31,029 39,618 128 6,758 22 32,860- 106-
2005 36,272 7,423 20 1,219 3 6,204- 17-
2006 31,093 8,700 28 3,121 10 5,579- 18-
2007 8,960 13,790 154 574 6 13,216- 148-
2008 29,301 8,857 30 1,254 4 7,603- 26-
2009 15,597 27,279 175 9,315 60 17,964- 115-
2010 31,256 36,509 117 9,508 30 27,001- 86-
2011 73,375 31,040 42 15,314 21 15,726- 21-
TOTAL 493,419 367,571 74 56,983 12 310,587- 63-
THREE-YEAR MOVING AVERAGES
92-94 23,501 21,478 91 969 4 20,509- 87-
93-95 48,315 30,371 63 871 2 29,500- 61-
94-96 37,981 25,174 66 443 1 24,731- 65-
95-97 34,809 21,209 61 607 2 20,602- 59-
96-98 9,638 8,257 86 464 5 7,793- 81-
97-99 8,644 9,555 111 957 11 8,598- 99-
98-00 10,917 9,429 86 673 6 8 1 756- 80-
99-01 8,752 7,404 85 505 6 6,899- 79-
00-02 11,289 11,346 101 775 7 10,571- 94-
01-03 9,618 12,670 132 1,059 11 11,611- 121-
02-04 17,332 23,420 135 3,311 19 20,109- 116-
03-05 26,886 20,239 75 2,943 11 17,297- 64-
04-06 32,798 18,580 57 3,699 11 14,881- 45-
05-07 25,442 9,971 39 1,638 6 8,333- 33-
06-08 23,118 10,449 45 1,649 7 8,799- 38-
07-09 17,953 16,642 93 3,714 21 12,928- 72-
111-687
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 25,385 24,215 95 6,692 26
09-11 40,076 31,609 79 11,379 28
NET
SALVAGE
AMOUNT PCT
17,523- 69-
20,230- 50-
I
FIVE-YEAR AVERAGE
07-11 31,698 23,495 74 7,193 23 16,302- 51-
l ie
lI!II:]
PAC IF I CORP
WASHINGTON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 14,730 29,917 203 1,032 7 28,885- 196-
1993 89,216 37,014 41 1,468 2 35,546- 40-
1994 58,694 20,064 34 503 1 19,561- 33-
1995 79,693- 38,919- 49 1,021- 1 37,899 48-
1996 87,257 46,063 53 145 0 45,917- 53-
1997 47,913 44,640 93 3,119 7 41,521- 87-
1998 107,669 11,870 11 412 0 11,458- 11-
1999 1,713 3,077 1,364
2000 164,328 3,030 2 0 3,030- 2-
2001 11,974 1,958 16 0 1,958- 16-
2002 15,218 7,369 48 443 3 6,926- 46-
2003 35,147 13,474 38 6,226 18 7,248- 21-
2004 21,850 12,413 57 12,030 55 383- 2-
2005 19,929 11,915 60 11,004 55 911- 5-
2006 7,748 18,836 243 2,295 30 16,541- 213-
2007 11,594 38,488 332 1,345 12 37,143- 320-
2008 57,212 18,373 32 2,718 5 15,654- 27-
2009 38,310 18,559 48 5,291 14 13,268- 35-
2010 36,323 18,046 50 5,166 14 12,880- 35-
2011 82,849 44,266 53 27,074 33 17,192- 21-
TOTAL 828,268 359,088 43 82,329 10 276,759- 33-
THREE-YEAR MOVING AVERAGES
92-94 54,213 28,998 53 1,001 2 27,997- 52-
93-95 22,739 6,053 27 317 1 5,736- 25-
94-96 22,086 9,069 41 124- 1- 9,193- 42-
95-97 18,492 17,261 93 748 4 16,513- 89-
96-98 80,946 34,191 42 1,225 2 32,965- 41-
97-99 51,861 19,408 37 2,203 4 17,205- 33-
98-00 90,666 5,538 6 1,163 1 4,375- 5-
99-01 58,767 2,234 4 1,026 2 1,208- 2-
00-02 63,840 4,119 6 148 0 3,972- 6-
01-03 20,780 7,601 37 2,223 11 5,378- 26-.
02-04 24,072 11,085 46 6,233 26 4,852- 20-
03-05 25,642 12,600 49 9,753 38 2,847- 11-
04-06 16,509 14,388 87 8,443 51 5,945- 36-
05-07 13,091 23,080 176 4,881 37 18,198- 139-
06-08 25,518 25,232 99 2,119 8 23,113- 91-
07-09 35,705 25,140 70 3,118 9 22,022- 62-
111-689
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 43,948 18,326 42 4,392 10 13,934- 32-
09-11 52,494 26,957 51 12,510 24 14,447- 28-
FIVE-YEAR AVERAGE
07-11 45,258 27,546 61 8,319 18 19,227- 42-
I
il
II !1!II
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 361,962 172,867 48 77,929 22 94,937- 26-
1993 143,059 651,267 455 12,254 9 639,013- 447-
1994 231,394 239,167- 103- 3,284 1 242,451 105
1995 118,788 126,213 106 37,590 32 88,623- 75-
1996 111,372 120,690 108 19,603 18 101,087- 91-
1997 109,008 145,532 134 6,935 6 138,597- 127-
1998 47,212 29,067 62 1,535 3 27,532- 58-
1999 10,821 430 10,390-
2000 1,079,916 19,932 2 97,388 9 77,456 7
2001 469,700 17,476 4 2,898- 1- 20,374- 4-
2002 716,903 413,589 58 51,627 7 361,962- 50-
2003 714,107 367,600 51 148,219 21 219,381- 31-
2004 634,724 324,334 51 257,502 41 66,832- 11-
2005 743,308 277,542 37 166,033 22 111,510- 15-
2006 521,912 362,952 70 158,943 30 204,009- 39-
2007 744,078 502,594 68 179,129 24 323,465- 43-
2008 836,068 437,934 52 231,299 28 206,634- 25-
2009 733,956 439,729 60 152,238 21 287,491- 39-
2010 778,951 513,112 66 77,198 10 435,913- 56-
2011 816,949 483,797 59 247,123 30 236,674- 29-
TOTAL 9,913,368 5,177,881 52 1,923,362 19 3,254,519- 33-
THREE-YEAR MOVING AVERAGES
92-94 245,472 194,989 79 31,156 13 163,833- 67-
93-95 164,414 179,438 109 17,709 11 161,728- 98-
94-96 153,851 2,579 2 20,159 13 17,580 11
95-97 113,056 130,812 116 21,376 19 109,436- 97-
96-98 89,198 98,430 110 9,358 10 89,072- 100-
97-99 52,073 61,806 119 2,967 6 58,840- 113-
98-00 375,709 19,940 5 33,118 9 13,178 4
99-01 516,539 16,076 3 31,640 6 15,564 3
00-02 755,506 150,333 20 48,706 6 101,627- 13-
01-03 633,570 2.66,222 42 65,649 10 200,572- 32-
02-04 688,578 368,508 54 152,449 22 216,058- 31-
03-05 697,380 323,159 46 190,585 27 132,574- 19-
04-06 633,315 321,609 51 194,159 31 127,450- 20-
05-07 669,766 381,029 57 168,035 25 212,995- 32-
06-08 700,686 434,493 62 189,790 27 244,703- 35-
07-09 771,368 460,085 60 187,555 24 272,530- 35-
111-691
i• PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 782,992 463,591 59 153,579 20
09-11 776,619 478,879 62 158,853 20
NET
SALVAGE
AMOUNT PCT
310,013- 40-
320,026- 41-
S
FIVE-YEAR AVERAGE
07-11 782,001 475,433 61 177,398 23 298,035- 38-
IS
111-692
REGULAR
YEAR RETIREMENTS
2000 106,212
2001 10,046
2002 1,449
2003 13,704
2004 25,693
2005 10,124
2006 10,815
2007 11,875
2008 71,547
2009 57,152
2010 51,353
2011 36,051
TOTAL 406,019
THREE-YEAR MOVING AVERAGES
00-02 39,235
01-03 8,399
02-04 13,615
03-05 16,507
04-06 15,544
05-07 10,938
06-08 31,412
07-09 46,858
08-10 60,017
09-11 48,185
FIVE-YEAR AVERAGE
07-11 45,595
2,724 7 3,337 9 613 2
4,871 58 562 7 4,308- 51-
5,862 43 1,407 10 4,455- 33-
6,072 37 1,432 9 4,640- 28-
6,520 42 1,333 9 5,187- 33-
8,902 81 1,901 17 7,001- 64-
24,564 78 5,269 17 19,295- 61-
36,089 77 8,815 19 27,274- 58-
46,818 78 11,599 19 35,219- 59-
42,198 88 10,021 21 32,177- 67-
38,134 84 8,965 20 29,169- 64-
.
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
SUMMARY OF BOOK SALVAGE
.
COST OF
REMOVAL
AMOUNT PCT

1,832 2

3,359 33
2,981 206

8,271 60

6,333 25

3,611 36

9,615 89
13,478 114

50,598 71

44,190 77

45,664 89
36,740 102

226,675 56
GROSS
SALVAGE
AMOUNT PCT

9,666 9
0

345 24

1,341 10

2,535 10

419 4

1,045 10

4,238 36

10,523 15

11,685 20

12,589 25

5,789 16

60,176 15
NET
SALVAGE
AMOUNT PCT
7,834 7
3,359- 33-
2,636- 182-
6,930- 51-
3,798- 15-
3,192- 32-
8,570- 79-
9,240- 78-
40,075- 56-
32,506- 57-
33,075- 64-
30,951- 86-
166,499- 41-
•1
111-693
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
2000 30,510 1,200 4
2001 3,360 0
2002 12,045 5,776 48
2003 6,794 9,124 134
2004 18,353 14,520 79
2005 16,929 10,323 61
2006 24,433 12,262 50
2007 22,028 27,036 123
2008 25,299 24,256 96
2009 57,801 64,672 112
2010 26,474 33,311 126
2011 17,711 16,477 93
TOTAL 261,737 218,957 84
GROSS NET
SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT
708 2 492- 2-
0 0
115 1 5,661- 47-
2,003 29 7,121- 105-
3,595 20 10,924- 60-
1,737 10 8,586- 51-
4,248 17 8,014- 33-
3,533 16 23,503- 107-
3,199 13 21,056- 83-
8,666 15 56,007- 97-
6,171 23 27,140- 103-
9,506 54 6,971- 39-
43,481 17 175,476- 67-
.
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
SUMMARY OF BOOK SALVAGE
THREE-YEAR MOVING AVERAGES
00-02 15,305
01-03 7,400
02-04 12,397
03-05 14,025
04-06 19,905
05-07 21,130
06-08 23,920
07-09 35,043
08-10 36,525
09-11 33,995
FIVE-YEAR AVERAGE
07-11 29,863
S
2,325 15 274 2 2,051- 13-
4,967 67 706 10 4,261- 58-
9,807 79 1,904 15 7,902- 64-
11,322 81 2,445 17 8,877- 63-
12,368 62 3,193 16 9,175- 46-
16,540 78 3,173 15 13,368- 63-
21,184 89 3,660 15 17,524- 73-
38,655 110 5,133 15 33,522- 96-
40,746 112 6,012 16 34,734- 95-
38,153 112 8,114 24 30,039- 88-
33,150 111 6,215 21 26,935- 90-
III
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 370 METERS
S
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 259,531 0 535 0 535 0
1993 265,248 6,897 3 590 0 6,307- 2-
1994 60,910 32,341 53 1,129 2 31,211- 51-
1995 538 0 7,199 7,199
1996 159,042 95,698 60 260 0 95,438- 60-
1997 240,310 0 90 0 90 0
1998 203,540 0 1,302 1 1,302 1
1999
2000 529,246 0 0 0
2001 236,006 0 0 0
2002 415,090 11,167 3 0 11,167- 3-
2003 394,411 7,384 2 0 7,384- 2-
2004 308 1 126 5,373 2 0 5,373- 2-
2005 559,141 11,163 2 0 11,163- 2-
2006 456,022 7,707 2 0 7,707- 2-
2007 477,468 16,309 3 0 16,309- 3-
2008 466,060 10,950 2 0 10,950- 2-
2009 365,791 12,604 3 0 12,604- 3-
2010 9,675,437 11,435 0 0 11,435- 0
2011 2,760,844 9,276 0 71,447 3 62,171 2
TOTAL 17,832,760 238,303 1 82,553 0 155,750- 1-
THREE-YEAR MOVING AVERAGES
92-94 195,230 13,079 7 752 0 12 1 328- 6-
93-95 108,898 13,079 12 2,973 3 10 1 106- 9-
94-96 73,496 42,680 58 2,863 4 39,817- 54-
95-97 133,296 31,899 24 2,516 2 29 1 383- 22-
96-98 200,964 31,900 16 551 0 31,349- 16-
97-99 147,950 0 464 0 464 0
98-00 244,262 0 434 0 434 0
99-01 255,084 0 0 0
00-02 393,448 3,722 1 0 3,722- 1-
01-03 348,502 6,184 2 0 6,184- 2-
02-04 372,542 7,975 2 0 7,975- 2-
03-05 420,559 7,973 2 0 7,973- 2-
04-06 441,096 8,081 2 0 8,081- 2-
05-07 497,544 11,726 2 0 11,726- 2-
06-08 466,517 11,655 2 0 11,655- 2-
07-09 436,439 13,288 3 0 13,288- 3-
S
•i
111-695
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 3,502,429 11,663 0 0 11,663- 0
09-11 4,267,357 11,105 0 23,816 1 12,711 0
FIVE-YEAR AVERAGE
07-11 2,749, 120 12,115 0 14,289 1 2,175 0
.
10
11!1e1
PACIFICORP
WASHINGTON PROPERTY
•i
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 21,972 13,774 63 353 2 13,421- 61-
1993 18,825 20,463 109 664 4 19,799- 105-
1994 13,446 24,638 183 1,047 8 23,592- 175-
1995 6,110 8,391 137 163 3 8,228- 135-
1996 435 187 43 2 0 186- 43-
1997 1,868 2,028 109 131 7 1,898- 102-
1998 1,269 1,294 102 49 4 1,245- 98-
1999
2000 11,503 433 4 0 433- 4-
2001 2,794 504 18 0 504- 18-
2002 1,311 548 42 35 3 514- 39-
2003 3,163 2,356 74 292 9 2,064- 65-
2004 4,083 3,934 96 1,483 36 2,451- 60-
2005 9,435 4,193 44 17 0 4,175- 44-
2006 4,490 9,428 210 6,026 134 3,402- 76-
2007 3,311 4,992 151 199 6 4,792- 145-
2008 4,262 5,995 141 49 1 5,946- 140-
2009 2,878 3,810 132 136 5 3,674- 128-
2010 1,688 1,147 68 139 8 1,007- 60-
2011 2,719 5,912 217 97 4 5,815- 214-
TOTAL 115,562 114,027 99 10,881 9 103,147- 89-
THREE-YEAR MOVING AVERAGES
92-94 18,081 19,625 109 688 4 18,937- 105-
93-95 12,794 17,831 139 624 5 17 1 206- 134-
94-96 6,664 11,072 166 404 6 10 1 669- 160-
95-97 2,805 3,535 126 98 4 3,437- 123-
96-98 1,191 1,170 98 60 5 1,109- 93-
97-99 1,046 1,107 106 60 6 1,047- 100-
98-00 4,257 576 14 16 0 559- 13-
99-01 4,766 312 7 0 312- 7-
00-02 5,202 495 10 12 0 484- 9-
01-03 2,422 1,136 47 109 4 1,028- 42-
02-04 2,852 2,280 80 603 21 1,676- 59-
03-05 5,560 3,494 63 597 11 2,897- 52-
04-06 6,003 5,851 97 2,509 42 3,343- 56-
05-07 5,745 6,204 108 2,081 36 4,123- 72-
06-08 4,021 6,805 169 2,091 52 4,713- 117-
07-09 3,484 4,932 142 128 4 4,804- 138-
111-697
1 -7. ~
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 2,943 3,651 124 108 4
09-11 2,428 3,623 149 124 5
NET
SALVAGE
AMOUNT PCT
3,543- 120-
3,499- 144-
FIVE-YEAR AVERAGE
07-11 2,972 4,371 147 124 4 4,247- 143-
I *
I i!i.lei;I
THREE-YEAR MOVING AVERAGES
92-94 40,890
93-95 33,419
94-96 8,774
95-97 5,278
96-98 3,977
97-99 2,787
98-00 19,730
99-01 21,057
00-02 23,624
01-03 10,891
02-04 12,482
03-05 15,926
04-06 20,455
05-07 26,140
06-08 31,388
07-09 26,396
34,718 85 2,806 7 31,912- 78-
59,625 178 3,217 10 56,408- 169-
40,331 460 1,076 12 39,255- 447-
38,148 723 1,199 23 36,949- 700-
4,015 101 552 14 3,463- 87-
3,980 143 460 16 3,520- 126-
3,758 19 653 3 3,105- 16-
2,685 13 415 2 2,270- 11-
4,854 21 419 2 4,434- 19-
4,926 45 305 3 4,621- 42-
6,727 54 931 7 5,796- 46-
5,599 35 950 6 4,649- 29-
10,020 49 3,207 16 6,814- 33-
11,949 46 4,244 16 7,706- 29-
16,485 53 5,076 16 11,409- 36-
12,081 46 2,968 11 9,113- 35- 1]
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 28,978 31,934 110 1,426 5 30,508- 105-
1993 77,507 57,987 75 6,700 9 51,288- 66-
1994 16,185 14,233 88 293 2 13,940- 86-
1995 6,566 106,654 2,659 40 103,996-
1996 3,571 105 3 276 8 171 5
1997 5,697 7,686 135 663 12 7,023- 123-
1998 2,663 4,253 160 716 27 3,537- 133-
1999
2000 56,528 7,021 12 1,245 2 5,776- 10-
2001 6,643 1,035 16 0 1,035- 16-
2002 7,702 6,505 84 13 0 6,492- 84-
2003 18,329 7,236 39 902 5 6,335- 35-
2004 11,415 6,441 56 1,879 16 4,562- 40-
2005 18,033 3,119 17 69 0 3,050- 17-
2006 31,916 20,501 64 7,672 24 12,829- 40-
2007 28,471 12,228 43 4,990 18 7,238- 25-
2008 33,776 16,726 50 2,566 8 14,161- 42-
2009 16,941 7,289 43 1,347 8 5,941- 35-
2010 23,494 16,333 70 266 1 16,067- 68-
2011 40,690 11,038 27 248 1 10,790- 27-
TOTAL 435,104 338,325 78 33,928 8 304,397- 70-
III!1!I!J
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 24,737 13,449 54 1,393 6
09-11 27,042 11,553 43 620 2
NET
SALVAGE
AMOUNT PCT
12,056- 49-
10,933- 40-
FIVE-YEAR AVERAGE
07-11 28,674 12,723 44 1,883 7 10,839- 38-
10
111-700
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT POT AMOUNT PCT AMOUNT POT
1992 4,186 592 3,593-
1993 1,014 51 5 0 51- 5-
1994 1,237 1,237-
1995 8,131 8,131-
1996 29,321 29,321-
1997 6,709- 80 1- 0 80- 1
1998 1,466 0 0 0
1999
2000
2001
2002 14,130 0 0 0
2003 2,248 0 0 0
2004 7,185 850 12 0 850- 12-
2005 4,413 25,720 583 0 25,720- 583-
2006 928 172 19 0 172- 19-
2007 9,770 1,914 20 0 1,914- 20-
2008 10,499 598 6 0 598- 6-
2009 10,828 555 5 0 555- 5-
2010 4,578 685 15 0 685- 15-
2011 42,213 27,661 66 0 27,661- 66-
TOTAL 102,563 101,161 99 592 1 100,569- 98-
THREE-YEAR MOVING AVERAGES
92-94 338 1,825 540 197 58 1,627- 481-
93-95 338 3,140 929 0 3,140- 929-
94-96 12,896 12,896-
95-97 2,236- 12,510 559- 0 12,510- 559
96-98 1,748- 9,800 561- 0 9,800- 561
97-99 1,748- 27 2- 0 27- 2
98-00 489 0 0 0
99-01
00-02 4,710 0 0 0
01-03 5,459 0 0 0
02-04 7,854 283 4 0 283- 4-
03-05 4,615 8,857 192 0 8,857- 192-
04-06 4,175 8,914 213 0 8,914- 213-
05-07 5,037 9,269 184 0 9,269- 184-
06-08 7,066 895 13 0 895- 13-
07-09 10,366 1,022 10 0 1,022- 10-
111-701
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 8,635 613 7 0
09-11 19,206 9,634 50 0
FIVE-YEAR AVERAGE
07-11 15,578 6,283 40
NET
SALVAGE
AMOUNT PCT
613- 7-
9,634- 50-
6,283- 40-
.
I *
111-702
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
SUMMARY OF BOOK SALVAGE
.
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1994 82- 82-
1995
1996 4,405 0 0 0
1997 5,163 0 2,510 49 2,510 49
1998
1999 6,146 0 1,135 18 1,135 18
2000 35,521 0 4,688 13 4,688 13
2001 195,114 0 28,753 15 28,753 15
2002 12,354 0 9,246 75 9,246 75
2003 101,049 0 5,147 5 5,147 5
2004 91,148 0 5,658 6 5,658 6
2005 45,002 0 9,548 21 9,548 21
2006 106,018 0 14,470 14 14,470 14
2007 295,535 0 16,553 6 16,553 6
2008 755 755
2009 312,059 0 21,144 7 21,144 7
2010 65,840 0 5,389 8 5,389 8
2011 240,102 0 19,590 8 19,590 8
TOTAL 1,515,456 0 144,502 10 144,502 10
THREE-YEAR MOVING AVERAGES
94-96 1,468 0 27- 2- 27- 2-
95-97 3,189 0 837 26 837 26
96-98 3,189 0 837 26 837 26
97-99 3,770 0 1,215 32 1,215 32
98-00 13,889 0 1,941 14 1,941 14
99-01 78,927 0 11,525 15 11,525 15
00-02 80,996 0 14,229 18 14,229 18
01-03 102,839 0 14,382 14 14,382 14
02-04 68,184 0 6,683 10 6,683 10
03-05 79,066 0 6,784 9 6,784 9
04-06 80,722 0 9,892 12 9,892 12
05-07 148,852 0 13,524 9 13,524 9
06-08 133,851 0 10,593 8 10,593 8
07-09 202,531 0 12,817 6 12,817 6
•i
El
111-703
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 125,966 0 9,096 7 9,096 7
09-11 206,000 0 15,374 7 15,374 7
FIVE-YEAR AVERAGE
07-11 182,707 12,686 7 12,686 7
U
111-704
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE
•i
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1995 34,278 0 0 0
1996 7,799 0 0 0
1997
1998
1999 56,681
2000 33,051
2001 49,622
2002 68,214
2003 55,336
2004 166,608
2005 79,308
2006 315,167
2007 35,885
2008
2009 123,858
2010 44,709
2011 70,856
TOTAL 1,141,373
0 10,464 18 10,464 18
0 8,047 24 8,047 24
0 7,313 15 7,313 15
0 8,510 12 8,510 12
0 1,931 3 1,931 3
0 17,035 10 17,035 10
0 18,166 23 18,166 23
0 46,061 15 46,061 15
0 4,499 13 4,499 13
0 5,018 4 5,018 4
0 4,510 10 4,510 10
0 7,915 11 7,915 11
0 139,468 12 139,468 12
•i
THREE-YEAR MOVING AVERAGES
95-97 14,026
96-98 2,600
97-99 18,894
98-00 29,911
99-01 46,452
00-02 50,296
01-03 57,724
02-04 96,719
03-05 100,417
04-06 187,028
05-07 143,454
06-08 117,017
07-09 53,248
08-10 56,189
09-11 79,808
0 0 0
0 0 0
0 3,488 18 3,488 18
0 6,170 21 6,170 21
0 8,608 19 8,608 19
0 7,957 16 7,957 16
0 5,918 10 5,918 10
0 9,159 9 9,159 9
0 12,377 12 12,377 12
0 27,088 14 27,088 14
0 22,909 16 22,909 16
0 16,853 14 16,853 14
0 3,172 6 3,172 6
0 3,176 6 3,176 6
0 5,814 7 5,814 7
FIVE-YEAR AVERAGE
07-11 55,062 0 4,388 8 4,388 8
111-705
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 429 0 0 0
1997
1998
1999 11,651 0 3,226 28 3,226 28
2000 32,082 0 4,799 15 4,799 15
2001 17,604 0 3,891 22 3,891 22
2002 26- 26-
2003 2,477 0 173- 7- 173- 7-
2004 269- 269-
2005 8,089 0 0 0
2006 20,809 0 0 0
2007 28,893 0 3,340 12 3,340 12
2008 42,044 0 3,257- 8- 3,257- 8-
2009 2,826 0 736 26 736 26
2010
2011 8,896 0 3,986 45 3,986 45
TOTAL 175,799 0 16 1 255 9 16,255 9
THREE-YEAR MOVING AVERAGES
96-98 143 0 0 0
97-99 3,884 0 1,075 28 1,075 28
98-00 14,578 0 2 1 675 18 2,675 18
99-01 20,446 0 3 1 972 19 3,972 19
00-02 16,562 0 2,888 17 2,888 17
01-03 6,694 0 1 1 231 18 1,231 18
02-04 826 0 156- 19- 156- 19-
03-05 3,522 0 147- 4- 147- 4-
04-06 9,633 0 90- 1- 90- 1-
05-07 19,263 0 1 1 113 6 1,113 6
06-08 30,582 0 28 0 28 0
07-09 24,587 0 273 1 273 1
08-10 14,956 0 840- 6- 840- 6-
09-11 3,907 0 1,574 40 1,574 40
FIVE-YEAR AVERAGE
07-11 16,532 0 961 6 961 6
m
.1 PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 143,665 0 14,238 10 14,238 10
2001 17,233 0 5,079 29 5,079 29
2002 181,929 0 22,406 12 22,406 12
2003 196,847 0 0 0
2004 31,303 0 14,475 46 14,475 46
2005 112,084 0 7,675 7 7,675 7
2006 68,723 0 9,983 15 9,983 15
2007 67,185 0 17,507 26 17,507 26
2008 416,301 0 56,905 14 56,905 14
2009 71,915 0 8,082 11 8,082 11
2010 80,386 0 10,175 13 10,175 13
2011 211,555 0 28,402 13 28,402 13
TOTAL 1,599,128 0 194,926 12 194,926 12
THREE-YEAR MOVING AVERAGES
00-02 114,276 0 13,907 12 13,907 12
01-03 132,003 0 9,162 7 9,162 7
02-04 136,693 0 12,294 9 12,294 9
03-05 113,412 0 7,383 7 7,383 7
04-06 70,704 0 10,711 15 10,711 15
05-07 82,664 0 11,721 14 11,721 14
06-08 184,070 0 28,132 15 28,132 15
07-09 185,134 0 27,498 15 27,498 15
08-10 189,534 0 25,054 13 25,054 13
09-11 121,285 0 15,553 13 15,553 13
FIVE-YEAR AVERAGE
07-11 169,468 0 24,214 14 24,214 14
•i
.
111-707
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 45,303 0 5,605 12 5,605 12
1993
1994 116,026 0 34,200 29 34,200 29
1995 18,634 0 0 0
1996 523,270 0 15,552 3 15,552 3
1997 306,283 0 119,775 39 119,775 39
1998 25,157 0 5,985 24 5,985 24
1999 299,813 0 110, 697 37 110,697 37
2000 337,270 0 118 1 319 35 118,319 35
2001 341,507 0 100,653 29 100,653 29
2002 151,575 0 41,242 27 41,242 27
2003 854,798 0 92,291 11 92,291 11
2004 175,574 0 27,612 16 27,612 16
2005
.
2006 729,867 0 78, 391 11 78, 391 11
2007 586,693 0 64,028 11 64,028 11
2008 704- 704-
2009 483,660 0 67,974 14 67,974 14
2010 321,350 0 23,486 7 23,486 7
2011 406,350 0 124,836 31 124,836 31
TOTAL 5,723,130 0 1,029,942 18 1,029,942 18
THREE-YEAR MOVING AVERAGES
92-94 53,776 0 13,268 25 13,268 25
93-95 44,886 0 11,400 25 11,400 25
94-96 219,310 0 16,584 8 16,584 8
95-97 282,729 0 45,109 16 45,109 16
96-98 284,903 0 47,104 17 47,104 17
97-99 210,418 0 78,819 37 78,819 37
98-00 220,747 0 78,334 35 78,334 35
99-01 326,197 0 109,890 34 109,890 34
00-02 276,784 0 86,738 31 86,738 31
01-03 449,294 0 78,062 17 78,062 17
02-04 393,982 0 53,715 14 53,715 14
03-05 343,457 0 39,967 12 39,967 12
04-06 301,814 0 35,334 12 35,334 12
05-07 438,853 0 47,473 11 47,473 11
.
06-08 438,853 0 47,238 11 47,238 11
07-09 356,784 0 43,766 12 43,766 12
111-708
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 268,337 0 30,252 11
09-11 403,787 0 72,098 18
NET
SALVAGE
AMOUNT PCT

30,252 11

72,098 18
•i
FIVE-YEAR AVERAGE
07-11 359,611 0 55,924 16 55,924 16
•i
•i
111-709
[IJ
111-710
WYOMING PROPERTY
0
.
.
.
PACIFICORP
WYOMING PROPERTY
ACCOUNT 360.20 LAND RIGHTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 11,315 6,125 54 837 7 5,288- 47-
1993 10 7 71 1 5 6- 66-
1994 67 67
1995
1996 8 4 52 0 4- 52-
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
. 2007
2008 130,963 0 0 0
2009
2010
2011
TOTAL 142,295 6,136 4 905 1 5,231- 4-
THREE-YEAR MOVING AVERAGES
92-94 3,775 2,044 54 302 8 1,742- 46-
93-95 3 2 71 23 706 20 635
94-96 3 1 52 22 841 21 789
95-97 3 1 52 0 1- 52-
96-98 3 1 52 0 1- 52-
97-9 9
98-00
99-01
00-02
01-03
02-04
03-05
04-06
05-07
. 06-08 43,654 0 0 0
07-09 43,654 0 0 0
111-711
PACIFICORP
WYOMING PROPERTY
ACCOUNT 360.20 LAND RIGHTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 43,654 0 0
09-11
NET
SALVAGE
AMOUNT PCT
FIVE-YEAR AVERAGE
07-11 26,193 o]
.
111-712
PACIFICORP
WYOMING PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
REGULAR
YEAR RETIREMENTS
1992 30,966
1993
1994 6,050
1995 41,466
1996 38,805
1997 5,231
1998 2,045
1999
2000
2001
2002 1,963
2003 19,965
2004 2,773
2005 13,479
2006 2,312
2007 4,397
2008 17,659
2009 1,323
2010 5,613
2011 22,518
COST OF
REMOVAL
AMOUNT PCT

2,953 10
0

4,504 11

5,901 15

404 8
0
0

6,848 34

335 12
0

147 6

46 1

643 4

233 18

3,351 60

6,198 28
GROSS
SALVAGE
AMOUNT PCT
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
NET
SALVAGE
AMOUNT PCT
2,953- 10-
0
4,504- 11-
5,901- 15-
404- 8-
0
0
6,848- 34-
335- 12-
0
147- 6-
46- 1-
643- 4-
233- 18-
3,351- 60-
6,198- 28-
TOTAL 216,567 31,565 15 31,565- 15-
i•
THREE-YEAR MOVING AVERAGES
92-94 12,339
93-95 15,839
94-96 28,774
95-97 28,501
96-98 15,360
97-99 2,425
98-00 682
99-01
00-02 654
01-03 7,309
02-04 8,234
03-05 12,073
04-06 6,188
05-07 6,730
06-08 8,123
07-09 7,793
984 8 0 984- 8-
1,501 9 0 1,501- 9-
3,468 12 0 3,468- 12-
3,603 13 0 3,603- 13-
2,102 14 0 2,102- 14-
135 6 0 135- 6-
0 0 0
0 0 0
2,283 31 0 2,283- 31-
2,394 29 0 2,394- 29-
2,394 20 0 2,394- 20-
161 3 0 161- 3-
64 1 0 64- 1-
279 3 0 279- 3-
308 4 0 308- 4-
111-713
PACIFICORP
WYOMING PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 8,198 1,409 17 0 1,409- 17-
09-11 9,818 3,261 33 0 3,261- 33-
FIVE-YEAR AVERAGE
07-11 10,302 2,094 20 0 2,094- 20-
II
•i
01
111-714
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 275,351 47,638 17 12,644 5 34,994- 13-
1993 231,767 4,035 2 681 0 3,354- 1-
1994 86,810 4,501 5 0 4,501- 5-
1995 3,158,384 115,368 4 14,640 0 100,728- 3-
1996 370,047 157,385 43 0 157,385- 43-
1997 697,206 294,007 42 110,932 16 183,075- 26-
1998 83,113 25,070 30 2,857 3 22,213- 27-
1999 80- 80
2000 134,031 9,632 7 0 9,632- 7-
2001 574,756 20,372 4 0 20,372- 4-
2002 247,011 92,552 37 0 92,552- 37-
2003 394,713 57,644 15 0 57,644- 15-
2004 424,217 63,877 15 0 63,877- 15-
2005 385,466 41,856 11 0 41,856- 11-
2006
. 2007
549,656 9,556 2 59,578 11 50,022 9
492,027 25,689 5 0 25,689- 5-
2008 1,040,583 16,753 2 306,721 29 289,969 28
2009 331,532 318,140 96 0 318,140- 96-
2010 625,929 78,633 13 11,417 2 67,216- 11-
2011 384,494 120,976 31 49,577 13 71,400- 19-
TOTAL 10,487,093 1,503,604 14 569,047 5 934,557- 9-
THREE-YEAR MOVING AVERAGES
92-94 197,976 18,725 9 4,442 2 14,283- 7-
93-95 1,158,987 41,301 4 5,107 0 36,194- 3-
94-96 1,205,080 92,418 8 4,880 0 87,538- 7-
95-97 1,408,546 188,920 13 41,857 3 147,063- 10-
96-98 383,455 158,821 41 37,930 10 120,891- 32-
97-99 260,106 106,333 41 37,930 15 68,403- 26-
98-00 72,381 11,541 16 952 1 10,588- 15-
99-01 236,262 9,975 4 0 9,975- 4-
00-02 318,599 40,852 13 0 40,852- 13-
01-03 405,493 56,856 14 0 56,856- 14-
02-04 355,314 71,358 20 0 71,358- 20-
03-05 401,465 54,459 14 0 54,459- 14-
04-06 453,113 38,430 8 19,859 4 18,570- 4-
05-07
.
07-09
475,716 25,700 5 19,859 4 5,841- 1-
06-08 694,088 17,333 2 122,100 18 104,767 15
621,380 120,194 19 102,240 16 17,954- 3-
111-715
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 666,015 137,842 21 106,046 16
09-11 447,318 172,583 39 20,331 5
.
NET
SALVAGE
AMOUNT PCT
31,796- 5-
152,252- 34-
FIVE-YEAR AVERAGE
07-11 574,913 112,038 19 73,543 13 38,495- 7-
•i
a
•i
111-716
F--] L
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE

RETIREMENTS AMOUNT PCT AMOUNT PCT

765,032 0 0

765,032 Ell
YEAR
2008
2009
2010
2011
TOTAL
NET
SALVAGE
AMOUNT PCT
0
Li'
THREE-YEAR MOVING AVERAGES
08-10 255,011 0
09-11
1 0
111-717
PACIFICORP
WYOMING PROPERTY
ACCOUNT 364 POLES, TOWERS, AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 103,371 276,684 268 48,181 47 228,503- 221-
1993 644,177 364,553 57 33,043 5 331,510- 51-
1994 389,930 473,081 121 140,196 36 332,884- 85-
1995 488,689 395,326 81 10,673 2 384,654- 79-
1996 244,665 398,238 163 43,218 18 355,020- 145-
1997 291,001 623,097 214 36,967 13 586,130- 201-
1998 374,905 340,691 91 25,983 7 314,708- 84-
1999 449,931 22,225 427,705-
2000 790,658 854,883 108 36,882 5 818,001- 103-
2001 339,841 927,380 273 35,073 10 892,306- 263-
2002 366,201 630,669 172 29,456 8 601,213- 164-
2003 397,741 573,840 144 53,288 13 520,552- 131-
2004 978,830 638,893 65 109,521 11 529,372- 54-
2005 469,535 817,159 174 99,491 21 717,668- 153-
2006 280,409 411,278 147 26,505 9 384,774- 137-
2007 395,083 650,778 165 67,447 17 583,331- 148-
2008 651,855 665,714 102 92,895 14 572,819- 88-
2009 387,434 627,928 162 59,733 15 568,194- 147-
2010 357,357 680,828 191 53,779 15 627,049- 175-
2011 590,386 832,565 141 75,458 13 757,107- 128-
TOTAL 8,542,068 11,633,515 136 1,100,013 13 10,533,502- 123-
THREE-YEAR MOVING AVERAGES
92-94 379,159 371,439 98 73,807 19 297 F 633- 78-
93-95 507,599 410,987 81 61,304 12 349,683- 69-
94-96 374,428 422,215 113 64,696 17 357,519- 95-
95-97 341,451 472,221 138 30,286 9 441,935- 129-
96-98 303,524 454,009 150 35,389 12 418,620- 138-
97-99 221,969 471,240 212 28,392 13 442,848- 200-
98-00 388,521 548,502 141 28,363 7 520 1 138- 134-
99-01 376,833 744,064 197 31,394 8 712 1 671- 189-
00-02 498,900 804,310 161 33,804 7 770 1 507- 154-
01-03 367,927 710,629 193 39,272 11 671 1 357- 182-
02-04 580,924 614,467 106 64,088 11 550 1 379- 95-
03-05 615,369 676,631 110 87,433 14 589,197- 96-
04-06 576,258 622,443 108 78,505 14 543,938- 94-
05-07 381,676 626,405 164 64,481 17 561,924- 147-
06-08 442,449 575,924 130 62,282 14 513,641- 116-
07-09 478,124 648,140 136 73,358 15 574 1 781- 120-
.
.
111-718
I. PACIFICORP
WYOMING PROPERTY
ACCOUNT 364 POLES, TOWERS, AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 465,549 658,156 141 68,802 15
09-11 445,059 713,773 160 62,990 14
NET
SALVAGE
AMOUNT PCT
589,354- 127-
650,784- 146-
I.
FIVE-YEAR AVERAGE
07-11 476,423 691,562 145 69,862 15 621,700- 130-
i•
111-719
PACIFICORP
WYOMING PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 407,199 347,491 85 67,572 17 279,919- 69-
1993 804,988 418,629 52 45,455 6 373,174- 46-
1994 513,561 482,181 94 159,245 31 322,937- 63-
1995 617,733 426,630 69 2,631- 0 429,261- 69-
1996 284,325 485,264 171 51,510 18 433,753- 153-
1997 403,032 491,396 122 34,013 8 457,384- 113-
1998 316,035 281,146 89 35,704 11 245,442- 78-
1999 149,977 45,124 104,852-
2000 962,565 122,268 13 78,869 8 43,400- 5-
2001 335,544 176,644 53 71,209 21 105,434- 31-
2002 345,235 255,412 74 44,546 13 210,866- 61-
2003 522,370 191,005 37 27,366 5 163,638- 31-
2004 436,844 276,836 63 121,001 28 155,835- 36-
2005 434,826 312,344 72 108,677 25 203,668- 47-
2006 315,466 226,167 72 19,433 6 206,734- 66-
2007 480,340 312,149 65 56,608 12 255,541- 53-
2008 508,560 234,691 46 48,437 10 186,254- 37-
2009 410,527 228,289 56 49,476 12 178,813- 44-
2010 485,581 374,444 77 102,196 21 272,247- 56-
2011 550,494 345,009 63 105,439 19 239,570- 44-
TOTAL 9,135,224 6,137,973 67 1,269,250 14 4,868,723- 53-
THREE-YEAR MOVING AVERAGES
92-94 575,249 416,100 72 90,757 16 325,343- 57-
93-95 645,427 442,480 69 67,356 10 375,124- 58-
94-96 471,873 464,692 98 69,375 15 395,317- 84-
95-97 435,030 467,763 108 27,631 6 440,133- 101-
96-98 334,464 419,269 125 40,409 12 378,860- 113-
97-99 239,689 307,507 128 38,281 16 269,226- 112-
98-00 426,200 184,464 43 53,233 12 131,231- 31-
99-01 432,703 149,630 35 65,068 15 84,562- 20-
00-02 547,781 184,775 34 64,875 12 119,900- 22-
01-03 401,049 207,687 52 47,707 12 159 1 980- 40-
02-04 434,816 241,084 55 64,304 15 176,780- 41-
03-05 464,680 260,062 56 85,681 18 174,380- 38-
04-06 395,712 271,782 69 83,037 21 188,746- 48-
05-07 410,210 283,553 69 61,572 15 221,981- 54-
06-08 434,789 257,669 59 41,493 10 216,176- 50-
07-09 466,476 258,376 55 51,507 11 206,869- 44-
r
.
111-720
PACIFICORP
WYOMING PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 468,223 279,141 60
09-11 482,201 315,914 66
GROSS NET
SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT
66,703 14 212,438- 45-
85,704 18 230,210- 48-
.
FIVE-YEAR AVERAGE
07-11 487,100 298,916 61 72,431 15 226,485- 46-
.
111-721
PACIFICORP
WYOMING PROPERTY

.
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 12,801- 8,642 68- 1,290 10- 7,352- 57
1993 104,781 15,448 15 2,268 2 13,180- 13-
1994 19,563 13,389 68 2,853 15 10,536- 54-
1995 73,259 22,726 31 5,518 8 17,208- 23-
1996 8,301 16,632 200 7,356 89 9,276- 112-
1997 15,045 13,777 92 1,192 8 12,585- 84-
1998 9,822 8,838 90 897 9 7,940- 81-
1999 9,523 15 9,508-
2000 72,688 16,684 23 0 16,684- 23-
2001 17,657 17,098 97 0 17,098- 97-
2002 25,805 21,984 85 2,313 9 19,671- 76-
2003 11,845 12,783 108 4,218 36 8,565- 72-
2004 34,169 105,464 309 4,756 14 100,708- 295-
2005 42,755 23,270 54 4,882 11 18,389- 43-
2006 45,440 36,558 80 336 1 36,222- 80-
2007 35,378 30,046 85 4,417 12 25,628- 72-
2008 62,496 43,172 69 4,887 8 38,285- 61-
2009 216,365 36,072 17 2,871 1 33,202- 15-
2010 158,952 87,822 55 4,282 3 83,540- 53-
2011 136,633 45,191 33 4,284 3 40,907- 30-
TOTAL 1,078,153 585,117 54 58,634 5 526,483- 49-
THREE-YEAR MOVING AVERAGES
92-94 37,181 12,493 34 2,137 6 10,356- 28-
93-95 65,868 17,187 26 3,546 5 13,641- 21-
94-96 33,708 17,582 52 5,242 16 12,340- 37-
95-97 32,202 17,711 55 4,689 15 13,023- 40-
96-98 11,056 13,082 118 3,149 28 9,934- 90-
97-99 8,289 10,713 129 701 8 10,011- 121-
98-00 27,503 11,681 42 304 1 11,377- 41-
99-01 30,115 14,435 48 5 0 14,430- 48-
00-02 38,716 18,588 48 771 2 17,817- 46-
01-03 18,436 17,288 94 2,177 12 15,111- 82-
02-04 23,939 46,744 195 3,762 16 42,981- 180-
03-05 29,590 47,173 159 4,618 16 42,554- 144-
04-06 40,788 55,097 135 3,324 8 51,773- 127-
05-07 41,191 29,958 73 3,212 8 26,746- 65-
06-08 47,772 36,592 77 3,214 7 33,378- 70-
07-09 104,747 36,430 35 4,059 4 32,372- 31-
.
•i
111-722
PACIFICORP
WYOMING PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 145,938 55,689 38 4,013 3 51,675- 35-
09-11 170,650 56,362 33 3,812 2 52,549- 31-
FIVE-YEAR AVERAGE
07-11 121,965 48,461 40 4,148 3 44,312- 36-
r
S
111-723
GROSS
SALVAGE
AMOUNT PCT

2,557 18-

3,790 3

20,972 3

5,782 7

8,503 57

1,058 4

3,980 12
30
0
0

1,067 3

1,955 7

3,967 7

6,012 12

6,152 11

8,398 17

5,185 3

641 1

5,238 8

6,006 10
NET
SALVAGE
AMOUNT PCT
26,628- 190
27,663- 23-

73, 656- 9-
26,118- 29-
17,354- 115-
19,179- 74-
14,912- 45-
3,145-

7,138- 4-
5,399- 20-
15,060- 49-
21,012- 71-
38,312- 65-
27,916- 56-
13,987- 26-
19,072- 39-
33,517- 20-
22,338- 34-
47,881- 75-
42,713- 69-
.
91,292 5 502,999- 26-
THREE-YEAR MOVING AVERAGES
92-94 296,653
93-95 330,948
94-96 296,162
95-97 43,233
96-98 24,680
97-99 19,669
98-00 76,154
99-01 74,191
00-02 84,362
01-03 29,077
02-04 39,546
03-05 46,091
04-06 54,387
05-07 51,039
06-08 90,935
07-09 94,866
51,755 17
52,661 16
50,795 17
25,998 60
21,662 88
14,101 72
9,735 13
5,237 7
9,555 11
14,831 51
27,125 69
33,058 72
32,116 59
27,179 53
28,770 32
29,717 31
9,106 3 42 1 649- 14-
10,181 3 42,479- 13-
11,753 4 39,043- 13-
5,114 12 20,884- 48-
4,514 18 17 1 148- 69-
1,689 9 12 1 412- 63-
1,337 2 8,398- 11-
10 0 5,227- 7-
356 0 9,199- 11-
1,007 3 13,824- 48-
2,330 6 24 1 795- 63-
3,978 9 29,080- 63-
5,377 10 26,738- 49-
6,854 13 20 1 325- 40-
6,578 7 22,192- 24-
4,741 5 24,975- 26- is
PACIFICORP
WYOMING PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
REGULAR
YEAR RETIREMENTS
1992 14,042-
1993 119,388
1994 784,614
1995 88,841
1996 15,032
1997 25,826
1998 33,182
1999
2000 195,279
2001 27,294
2002 30,513
2003 29,424
2004 58,702
2005 50,146
2006 54,315
2007 48,658
2008 169,831
2009 66,109
2010 63,580
2011 61,692
TOTAL 1,908,383
COST OF
REMOVAL
AMOUNT PCT
29,185 208-

31,453 26

94,628 12

31,901 36
25,857 172

20,236 78

18,892 57
3,174

7,138 4

5,399 20

16,127 53

22,967 78

42,280 72

33,928 68

20,139 37

27,469 56

38,702 23

22,978 35

53,118 84

48,719 79

594,291 31
111-724
.
PACIFICORP
WYOMING PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 99,840 38,266 38 3,688 4
09-11 63,794 41,605 65 3,961 6
NET
SALVAGE
AMOUNT PCT
34,578- 35-
37,644- 59-
FIVE-YEAR AVERAGE
07-11 81,974 38,197 47 5,093 6 33,104- 40-
S
iS
111-725
PAC IF I CORP
WYOMING PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
.
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 257,249 108,632 42 22,705 9 85,926- 33-
1993 242,218 405,254 167 14,284 6 390,970- 161-
1994 187,552 128,886- 69- 104,659 56 233,545 125
1995 197,806 134,550 68 69,010 35 65,539- 33-
1996 81,475 130,425 160 54,730 67 75,695- 93-
1997 96,228 92,093 96 11,430 12 80,663- 84-
1998 67,676 60,343 89 26,754 40 33,589- 50-
1999 2,854 116,281 113,427
2000 906,941 16,015 2 127,175 14 111,161 12
2001 554,756 20,414 4 37,700 7 17,286 3
2002 1,054,153 293,707 28 88,329 8 205,377- 19-
2003 579,196 297,039 51 179,723 31 117,316- 20-
2004 882,382 337,867 38 135,501 15 202,366- 23-
2005 795,285 239,462 30 86,978 11 152,484- 19-
2006 577,905 304,572 53 79,780 14 224,791- 39-
2007 728,326 481,004 66 112,829 15 368,176- 51-
2008 831,071 385,545 46 137,085 16 248,461- 30-
2009 889,218 425,025 48 112,120 13 312,905- 35-
2010 609,650 467,667 77 58,166 10 409,501- 67-
2011 1,150,663 692,211 60 135,736 12 556,475- 48-
TOTAL 10,689,749 4,765,792 45 1,710,975 16 3;054,817- 29-
THREE-YEAR MOVING AVERAGES
92-94 229,007 128,333 56 47,216 21 81,117- 35-
93-95 209,192 136,973 65 62,651 30 74,321- 36-
94-96 155,611 45,363 29 76,133 49 30,770 20
95-97 125,170 119,023 95 45,057 36 73,966- 59-
96-98 81,793 94,287 115 30,971 38 63,316- 77-
97-99 54,635 51,763 95 51,488 94 275- 1-
98-00 324,872 26,404 8 90,070 28 63,666 20
99-01 487,232 13,094 3 93,719 19 80,625 17
00-02 838,616 110,045 13 84,401 10 25,644- 3-
01-03 729,368 203,720 28 101,917 14 101,802- 14-
02-04 838,577 309,538 37 134,518 16 175,020- 21-
03-05 752,287 291,456 39 134,067 18 157,389- 21-
04-06 751,857 293,967 39 100,753 13 193 1 214- 26-
05-07 700,505 341,679 49 93,196 13 248,484- 35-
06-08 712,434 390,374 55 109,898 15 280,476- 39-
07-09 816,205 430,525 53 120,678 15 309,847- 38-
I
.
•i
111-726
PACIFICORP
.

WYOMING PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 776,646 426,079 55
09-11 883,177 528,301 60
FIVE-YEAR AVERAGE
07-11 841,786 490,290 58
GROSS NET
SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT
102,457 13 323,622- 42-
102,007 12 426,294- 48-
111,187 13 379,104- 45-
.
.
111-727
SUMMARY OF BOOK SALVAGE
COST OF
REMOVAL
AMOUNT PCT

3,165 5
3,473 216
65,669-

4,272 37

3,954 16

6,449 21

3,749 14

11,558 20

36,634 85

25,733 64
38,074 100
41,997 100

113,391 30
GROSS
SALVAGE
AMOUNT PCT
123 0
0
399 8-
396 3
1,825 8
1,919 6
1,845 7
2,663 5
5,555 13
2,244 6
1,483 4
2,795 7
21,246 6
19,677- 93- 174 1
19,308- 683- 265 9
19,148- 185- 873 8
4,892 22 1,380 6
4,718 17 1,863 7
7,252 19 2,142 6
17,314 40 3,355 8
24,642 52 3,487 7
33,480 83 3,094 8
35,268 88 2,174 5
30,799 69 2,948 7
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
REGULAR
YEAR RETIREMENTS
2000 66,355
2001 1,605
2002 4,748-
2003 11,619
2004 24,165
2005 30,649,
2006 26,711
2007 58,919
2008 43,078
2009 40,085
2010 38,081
2011 41,974
TOTAL 378,493
THREE-YEAR MOVING AVERAGES
00-02 21,071
01-03 2,825
02-04 10,345
03-05 22,145
04-06 27,175
05-07 38,760
06-08 42,903
07-09 47,360
08-10 40,414
09-11 40,047
FIVE-YEAR AVERAGE
07-11 44,427
NET
SALVAGE
AMOUNT PCT

3,042- 5-
3, 473- 216-
66,067
3,876- 33-

2,130- 9-
4,530- 15-

1,904- 7-
8,895- 15-
31,079- 72-
23,489- 59-
36, 591- 96-
39,202- 93-
92, 144- 24-

19,851 94
19,573 693
20,021 194
3,512- 16-
2,855- 11-
5,110- 13-
13 1 960- 33-
21, 155- 45-
30,386- 75-
33, 094- 83-
27,851- 63-
[1
iii&;i
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REMOVAL SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT AMOUNT PCT
2,414 7 1,042 3 1,373- 4-
0 0 0
9,120 142 2,879 45 6,240- 97-
5,129 64 330 4 4,798- 60-
5,357 65 1,565 19 3,791- 46-
19,462 148 1,807 14 17,655- 135-
8,540 98 1,171 13 7,369- 85-
8,886 61 3,040 21 5,847- 40-
22,137 38 1,292 2 20,845- 36-
24,667 65 6,691 18 17,977- 48-
28,583 127 2,814 12 25,769- 114-
27,660 96 6,788 23 20,872- 72-
161,955 65 29,419 12 132,536- 53-
3,845 24 1,307 8 2,538- 16-
4,749 78 1,070 17 3,680- 60-
6,535 87 1,592 21 4,943- 66-
9,982 102 1,234 13 8,748- 90-
11,120 111 1,514 15 9,605- 96-
12,296 101 2,006 16 10,290- 85-
13,188 48 1,834 7 11,353- 42-
18,564 50 3,674 10 14,889- 40-
25,129 63 3,599 9 21,530- 54-
26,970 91 5,431 18 21,539- 72-
REGULAR
YEAR RETIREMENTS
2000 37,112
2001 3,975
2002 6,422
2003 7,979
2004 8,218
2005 13,106
2006 8,720
2007 14,645
2008 58,643
2009 37,736
2010 22,539
2011 28,911
TOTAL 248,008
THREE-YEAR MOVING AVERAGES
00-02 15,837
01-03 6,126
02-04 7,540
03-05 9,768
04-06 10,015
05-07 12,157
06-08 27,336
07-09 37,008
08-10 39,640
09-11 29,729
FIVE-YEAR AVERAGE
07-11 32,495 22,387 69 4,125 13 18,262- 56-
111-729
PACIFICORP
WYOMING PROPERTY
UI
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 229,550 0 30 0 30 0
1993 281,745 6,187 2 30 0 6,157- 2-
1994 105,837 52,306 49 0 52,306- 49-
1995 3,246 0 4,322 133 4,322 133
1996 149,054 73,958 50 0 73,958- 50-
1997 248,354 0 0 0
1998 222,258 0 14 0 14 0
1999
2000 877,408 0 0 0
2001 442,083 0 0 0
2002 733,763 17,030 2 0 17,030- 2-
2003 444,091 22,425 5 0 22,425- 5-
2004 408,797 38,244 9 0 38,244- 9-
2005 584,021 33,265 6 0 33,265- 6-
2006 491,889 20,449 4 0 20,449- 4-
2007 659,501 25,819 4 0 25,819- 4-
2008 1,087,062 34,185 3 0 34,185- 3-
2009 3,977,879 46,885 1 0 46,885- 1-
2010 1,633,188 35,879 2 0 35,879- 2-
2011 6,571,559 27,511 0 38,781 1 11,270 0
TOTAL 19,151,285 434,143 2 43,177 0 390,966- 2-
THREE-YEAR MOVING AVERAGES
92-94 205,711 19,498 9 20 0 19,478- 9-
93-95 130,276 19,498 15 1,451 1 18,047- 14-
94-96 86,046 42,088 49 1,441 2 40,647- 47-
95-97 133,551 24,653 18 1,441 1 23,212- 17-
96-98 206,555 24,653 12 5 0 24,648- 12-
97-99 156,871 0 5 0 5 0
98-00 366,555 0 5 0 5 0
99-01 439,830 0 0 0
00-02 684,418 5,677 1 0 5,677- 1-
01-03 539,979 13,152 2 0 13,152- 2-
02-04 528,884 25,900 5 0 25,900- 5-
03-05 478,970 31,311 7 0 31,311- 7-
04-06 494,902 30,652 6 0 30,652- 6-
05-07 578,470 26,511 5 0 26,511- 5-
06-08 746,151 26,818 4 0 26,818- 4-
07-09 1,908,147 35,630 2 0 35,630- 2-
.
L
111-730
PACIFICORP
WYOMING PROPERTY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 2,232,710 38,983 2 0
09-11 4,060,875 36,758 1 12,927 0
NET
SALVAGE
AMOUNT PCT

38,983- 2-

23, 832- 1-
I.
FIVE-YEAR AVERAGE
07-11 2,785,838 34,056 1 7,756 0 26,300- 1-
C
111-731
REGULAR
RETIREMENTS
42,706
27,137
13,846
13,824
609
544
740
COST OF
REMOVAL
AMOUNT PCT

19,790 46

15,233 56
13,908 100
10,369 75
1,652 271

519 95
932 126
NET
SALVAGE
AMOUNT PCT
16,095- 38-
13,870- 51-
6,740- 49-
12,087- 87-
1,531- 251-
501- 92-
885- 120-

464- 1-

593- 7-
9,996- 107-
10,720- 69-
16,203- 127-
9,394- 48-
13,381- 137-
10,459- 129-
10,178- 122-
11,273- 123-
12,741- 146-
16,596- 142-
173,705- 68-
.
PACIFICORP
WYOMING PROPERTY

.
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
GROSS
SALVAGE
AMOUNT PCT
3,695 9
1,363 5
7,169 52
1,718- 12-
121 20
18 3
47 6
34,856 464 1 0
8,357 593 7 0
9,316 10,046 108 49 1
15,596 11,234 72 515 3
12,718 16,716 131 513 4
19,677 9,394 48 0
9,747 13,381 137 0
8,135 11,205 138 746 9
8,329 10,227 123 49 1
9,174 11,307 123 35 0
8,747 12,862 147 121 1
11,728 16,759 143 163 1
255,784 186,590 73 12,885 5
YEAR
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
TOTAL
THREE-YEAR MOVING AVERAGES
92-94 27,896 16,310 58 4,076 15 12,235- 44-
93-95 18,269 13,170 72 2,272 12 10,899- 60-
94-96 9,426 8,643 92 1,857 20 6,786- 72-
95-97 4,992 4,180 84 526- 11- 4,706- 94-
96-98 631 1,034 164 62 10 972- 154-
97-99 428 484 113 22 5 462- 108-
98-00 11,865 465 4 16 0 449- 4-
9-01 14,404 352 2 0 352- 2-
00-02 17,510 3,701 21 16 0 3,684- 21-
01-03 11,090 7,291 66 188 2 7,103- 64-
02-04 12,543 12,665 101 359 3 12,306- 98-
03-05 15,997 12,448 78 342 2 12,106- 76-
04-06 14,047 13,163 94 171 1 12,993- 92-
05-07 12,520 11,327 90 249 2 11,078- 88-
06-08 8,737 11,604 133 265 3 11,339- 130-
07-09 8,546 10,913 128 277 3 10,636- 124- •i
111-732
I. PACIFICORP
WYOMING PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 8,750 11,465 131 68 1 11,397- 130-
09-11 9,883 13,643 138 106 1 13,537- 137-
FIVE-YEAR AVERAGE
07-11 9,222 12,472 135 223 2 12,249- 133-
10
I *
111-733
PACIFICORP
WYOMING PROPERTY

•i
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 17,544 19,271 110 3,862 22 15,409- 88-
1993 63,379 30,420 48 3,283 5 27,137- 43-
1994 55,562 48,804 88 14,503 26 34,301- 62-
1995 12,483 12,493 100 371 3 12,121- 97-
1996 43,072 24,326 56 2,564 6 21,762- 51-
1997 17,193 19,841 115 560 3 19,281- 112-
1998 23,145 21,377 92 3,111 13 18,266- 79-
1999
2000 107,576 27,609 26 5,553 5 22,056- 21-
2001 36,921 5,591 15 408 1 5,183- 14-
2002 34,411 19,014 55 143 0 18,872- 55-
2003 44,011 23,599 54 2,834 6 20,765- 47-
2004 53,340 32,807 62 9,507 18 23,300- 44-
2005 57,721 17,156 30 6,351 11 10,805- 19-
2006 45,245 28,297 63 2,107 5 26,190- 58-
2007 36,636 41,529 113 1,815 5 39,714- 108-
2008 90,384 32,183 36 1,577 2 30,606- 34-
2009 48,177 34,317 71 2,762 6 31,555- 65-
2010 56,311 53,813 96 2,510 4 51,302- 91-
2011 61,051 23,820 39 897 1 22,923- 38-
TOTAL 904,162 516,266 57 64,719 7 451,547- 50-
THREE-YEAR MOVING AVERAGES
92-94 45,495 32,832 72 7,216 16 25,615- 56-
93-95 43,808 30,572 70 6,053 14 24,520- 56-
94-96 37,039 28,541 77 5,813 16 22,728- 61-
95-97 24,249 18,887 78 1,165 5 17,721- 73-
96-98 27,803 21,848 79 2,078 7 19,770- 71-
97-99 13,446 13,739 102 1,224 9 12,516- 93-
98-00 43,574 16,329 37 2,888 7 13,441- 31-
99-01 48,166 11,067 23 1,987 4 9,080- 19-
00-02 59,636 17,405 29 2,034 3 15,370- 26-
01-03 38,448 16,068 42 1,128 3 14, 940- 39-
02-04 43,921 25,140 57 4,162 9 20,979- 48-
03-05 51,690 24,521 47 6,231 12 18,290- 35-
04-06 52,102 26,087 50 5,988 11 20,098- 39-
05-07 46,534 28,994 62 3,424 7 25,569- 55-
06-08 57,422 34,003 59 1,833 3 32,170- 56-
07-09 58,399 36,010 62 2,051 4 33,958- 58-
•i
111-734
PACIFICORP
WYOMING PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 64,958 40,104 62 2,283 4
09-11 55,180 37,316 68 2,057 4
NET
SALVAGE
AMOUNT PCT
37,821- 58-
35,260- 64-
FIVE-YEAR AVERAGE
07-11 58,512 37,132 63 1,912 3 35,220- 60-
.
111-735
PACIFICORP
WYOMING PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
1993 1,546
1994
1995 8,463
1996 1,024 0 0
1997 3,449 0 0
1998 7,001 0 0
1999
2000
2001
2002 3,271 0 0
2003 9,707 0 0
2004 127,906 26,390 21 0
2005 65,384 50,450 77 0
2006 42,393 16,343 39 0
2007 12,827 1,447 11 0
2008 71,526 1,016 1 0
2009 19,839 1,363 7 0
2010 7,599 794 10 0
2011 39,704 5,939 15 0
TOTAL 411,631 113,750 28 0
•i
NET
SALVAGE
AMOUNT PCT
1,546-
8,463-
0
0
0
0
0
26,390- 21-
50,450- 77-
16,343- 39-
1,447-
1,016-
1,363-
794-
5,939-
113,750- 28-
THREE-YEAR MOVING AVERAGES
93-95
94-96 341
95-97 1,491
96-98 3,825
97-99 3,483
98-00 2,334
99-01
00-02 1,090
01-03 4,326
02-04 46,962
03-05 67,666
04-06 78,561
05-07 40,201
06-08 42,249
07-09 34,731

3,336 3,336-

2,821 826 0 2,821- 826-

2,821 189 0 2,821- 189-

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

8,797 19 0 8,797- 19-

25,613 38 0 25,613- 38-

31,061 40 0 31,061- 40-

22,747 57 0 22,747- 57-

6,268 15 0 6,268- 15-

1,275 4 0 1,275- 4-
111-736
PACIFICORP
WYOMING PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 32,988 1,057 3 0
09-11 22,381 2,699 12 0
FIVE-YEAR AVERAGE
07-11 30,299 2,112 7 ff
NET
SALVAGE
AMOUNT PCT
1,057- 3-
2,699- 12-
2,112- 7-
.
111-737
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1993 4,262 4,262
1994 1,779 1,779
1995
1996 4,933 4,933
1997
1998
1999 74,853 0 4,686 6 4,686 6
2000 164,058 0 15,811 10 15,811 10
2001 178,333 0 7,921 4 7,921 4
2002 227,206 0 31,711 14 31,711 14
2003 214,989 0 115- 0 115- 0
2004 82,791 0 15,472 19 15,472 19
2005 414,089 0 42,938 10 42,938 10
2006 184,904 0 6,391 3 6,391 3
2007 133,337 0 35,667- 27- 35,667- 27-
2008 136,848 0 6,645 5 6,645 5
2009 378,412 0 9,532 3 9,532 3
2010 108,679 0 5,967 5 5,967 5
2011 105,948 0 14,236 13 14,236 13
TOTAL 2,404,447 0 136 1 504 6 136,504 6
THREE-YEAR MOVING AVERAGES
93-95 2,014 2,014
94-96 2,238 2,238
95-97 1,644 1,644
96-98 1,644 1,644
97-99 24,951 0 1,562 6 1,562 6
98-00 79,637 0 6,832 9 6,832 9
99-01 139,081 0 9,473 7 9,473 7
00-02 189,866 0 18,481 10 18,481 10
01-03 206,843 0 13,172 6 13,172 6
02-04 174,996 0 15,690 9 15,690 9
03-05 237,290 0 19,432 8 19,432 8
04-06 227,261 0 21,600 10 21,600 10
05-07 244,110 0 4,554 2 4,554 2
06-08 151,696 0 7,544- 5- 7,544- 5-
07-09 216,199 0 6,497- 3- 6,497- 3-
111-738
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 207,980 0 7,381 4 7,381 4
09-11 197,680 0 9,912 5 9,912 5
FIVE-YEAR AVERAGE
07-11 172,645 0 143 0 143 0
111-739
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 107,771 0 0 0
1993
1994 1,000 1,000
1995
1996
1997 9,248 0 0 0
1998
1999 114,924 0 3,844 3 3,844 3
2000 276,600 0 5,145 2 5,145 2
2001 98,718 0 3,744 4 3,744 4
2002 291,002 0 23,981 8 23,981 8
2003 87,082 0 111- 0 111- 0
2004 147,678 0 46,352 31 46,352 31
2005 348,124 0 17,400 5 17,400 5
2006 228,390 0 14,106 6 14,106 6
2007 228,896 0 16,437 7 16,437 7
2008 160,190 0 2,627 2 2,627 2
2009 307,412 0 12,340 4 12,340 4
2010 46,328 1,442 3 1,241 3 201- 0
2011 75,890 0 4,185 6 4,185 6
TOTAL 2,528,252 1,442 0 152,292 6 150,850 6
THREE-YEAR MOVING AVERAGES
92-94 35,924 0 333 1 333 1
93-95 333 333
94-96 333 333
95-97 3,083 0 0 0
96-98 3,083 0 0 0
97-99 41,391 0 1,281 3 1,281 3
98-00 130,508 0 2,996 2 2,996 2
99-01 163,414 0 4,245 3 4,245 3
00-02 222,106 0 10,957 5 10,957 5
01-03 158,934 0 9,205 6 9,205 6
02-04 175,254 0 23,407 13 23,407 13
03-05 194,295 0 21,214 11 21,214 11
04-06 241,398 0 25,953 11 25,953 11
05-07 268,470 0 15,981 6 15,981 6
06-08 205,825 0 11,057 5 11,057 5
07-09 232,166 0 10,468 5 10,468 5
111-740
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE

COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 171,310 481 0 5,403 3 4,922 3
09-11 143,210 481 0 5,922 4 5,441 4
FIVE-YEAR AVERAGE
07-11 163,743 288 0 7,366 4 7,078 4
111-741
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 2,097 0 0 0
1993
1994
1995
1996
1997 31,730
1998
1999 6,970
2000 24,823
2001 17,772
2002 19,600
2003 20,701
2004 5,706
2005 4,421
2006 83,301
2007 71,055
2008 1,480
2009 1,028
2010
2011 2,607
TOTAL 293,291
THREE-YEAR MOVING AVERAGES
92-94 699
93-95
94-96
95-97 10,577
96-98 10,577
97-99 12,900
98-00 10,598
99-01 16,522
00-02 20,732
01-03 19,358
02-04 15,336
03-05 10,276
04-06 31,143
05-07 52,926
06-08 51,945
07-09 24,521
0
0
0
0
0
0
0
0
0
0
71 5
0
0
71 0
0
0
0
0
0
0
0
0
0
0
0
24 0
24 0
0
0
0
0
3,314 17
820- 4-
1,176 21
334- 8-
17,561 21
342- 0
976- 66-
1,044- 102-
529-
59- 2-
17, 946 6
0
0
0
0
0

1,105 5

831 4

1,223 8

7 0

6,134 20

5,628 11

5,414 10
787- 3-
•i
0
0
0
0
3,314 17
820- 4-
1,176 21
334- 8-
17,561 21
342- 0
1,047- 71-
1,044- 102-
529-
59- 2-
17,875 6
0
0
0
0
0
0
1,105 5
831 4
1,223 8
7 0
6,134 20
5,628 11
5,391 10
811- 3-
111-742
19
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 836 24 3 850- 102-
09-11 1,212 0 544- 45-
NET
SALVAGE
AMOUNT PCT
873- 104-
544- 45-
FIVE-YEAR AVERAGE
07-11 15,234 14 0 590- 4- 604- 4-
S
111-743
PACIFICORP
WYOMING PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
2000 124,338 0 20,815 17
2001 27,527 0 9,397 34
2002 317,433 0 45,029 14
2003 47,224 0 2,817- 6-
2004 8,946
2005 4,171-
2006 21,863 0 140- 1-
2007 163,120 0 17,619 11
2008 232,915 0 34,776 15
2009 245,596 0 27,258 11
2010 242,288 0 28,195 12
2011 150,118 0 24,201 16
TOTAL 1,572,421 0 209,107 13
II
NET
SALVAGE
AMOUNT PCT

20,815 17

9,397 34

45,029 14

2,817- 6-
8,946
4,171-

140- 1-

17,619 11

34,776 15

27,258 11

28,195 12

24,201 16

209,107 13
THREE-YEAR MOVING AVERAGES
00-02 156,433 0 25,080 16 25,080 16
01-03 130,728 0 17,203 13 17,203 13
02-04 121,552 0 17,053 14 17,053 14
03-05 15,741 0 653 4 653 4
04-06 7,288 0 1 1 545 21 1,545 21
05-07 61,661 0 4,436 7 4,436 7
06-08 139,299 0 17,418 13 17,418 13
07-09 213,877 0 26, 551 12 26,551 12
08-10 240,266 0 30,076 13 30,076 13
09-11 212,667 0 26 1 551 12 26,551 12
FIVE-YEAR AVERAGE
07-11 206,807 0 26,410 13 26,410 13
111-744
•i
YEAR
.
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
PACIFICORP
LL~_]

WYOMING PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
REGULAR
RETIREMENTS
373,372
664,418
377,005
1,511,878
578,053
107,567-
545,666
1,269,949
727,727
477,298
2,263,746
1,011,270
700, 980
2,207,595
3,276,691
1,109,122
989,141
1,768,137
1,563,332
COST OF
REMOVAL
AMOUNT PCT
0
0
0
0
0
0
0
0
0
0
0
0

6,705 1

4,182 0

20,544 1

6,918 1
0

10,825 1

71,167 5
GROSS
SALVAGE
AMOUNT PCT

285,641 77

324,449 49

216,327 57

798,716 53
15,398- 3-

58,000 54-

164,278 30

212,597 17

248,424 34

86,449 18

586,891 26

82,434 8

238,029 34

98,549 4

491,626 15

217,067 20

45,699 5

344,920 20

237,611 15
NET
SALVAGE
AMOUNT PCT

285,641 77

324,449 49

216,327 57

798,716 53
15,398- 3-

58,000 54-

164,278 30

212,597 17

248,424 34

86,449 18

586,891 26

82,434 8

231,324 33

94,367 4

471,082 14

210,148 19

45,699 5

334,095 19

166,444 11
I"- L
TOTAL 21, 307, 811 120,341 1 4,722,308 22 4,601,967 22
THREE-YEAR MOVING AVERAGES
92-94 345,930 0 203,363 59 203,363 59
93-95 347,141 0 180,259 52 180,259 52
94-96 851,100 0 446,497 52 446,497 52
95-97 822,312 0 333,215 41 333,215 41
96-98 660,788 0 280,439 42 280,439 42
97-99 338,717 0 68,960 20 68,960 20
98-00 569,349 0 144,959 25 144,959 25
99-01 847,781 0 208,433 25 208,433 25
00-02 824,991 0 182,490 22 182,490 22
0103 1,156,257 0 307,255 27 307,255 27
02-04 1,250,771 0 251,925 20 251,925 20
03-05 1,325,332 2,235 0 302,451 23 300,216 23
04-06 1,306,615 3,629 0 139,670 11 136,041 10
05-07 2,061,755 10,477 1 276,068 13 265,591 13
06-08 2,197,803 10,548 0 269,080 12 258,532 12
07-09 1,791,651 9,154 1 251,464 14 242,310 14
111-745
01
SI
PACIFICORP
WYOMING PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 1,288,800 5,914 0 202,562 16
09-11 1,440,203 27,331 2 209,410 15
FIVE-YEAR AVERAGE
07-11 1,741,285 21,891 1 267,384 15
•i
NET
SALVAGE
AMOUNT PCT

196,647 15

182,079 13
245,494 14
111-746
.
111-747
CALIFORNIA PROPERTY
S
E
L
.
0
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1994 183 0 0 0
1995 525 0 0 0
1996
1997 18,302 12,966 71 0 12,966- 71-
1998 15 0 0 0
1999
2000
2001
2002 1,232 0 0 0
2003
2004 2,096 438 21 0 438- 21-
2005 14,315 0 0 0
2006 491 20 4 0 20- 4-
2007 320 320-
2008 121 0 0 0
. 2009 30,429 89 0 0 89- 0
2010
2011 20,958 5,287 25 0 5,287- 25-
TOTAL 88,667 19,119 22 0 19,119- 22-
THREE-YEAR MOVING AVERAGES
94-96 236 0 0 0
95-97 6,276 4,322 69 0 4,322- 69-
96-98 6,106 4,322 71 0 4,322- 71-
97-99 6,106 4,322 71 0 4,322- 71-
98-00 5 0 0 0
99-01
00-02 411 0 0 0
01-03 411 0 0 0
02-04 1,109 146 13 0 146- 13-
03-05 5,470 146 3 0 146- 3-
04-06 5,634 153 3 0 153- 3-
05-07 4,935 113 2 0 113- 2-
06-08 204 113 56 0 113- 56-
07-09 10,183 136 1 0 136- 1-
1]
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 10,183 30 0
09-11 17,129 1,792 10
FIVE-YEAR AVERAGE
07-11 10,301 1,139 11
GROSS
SALVAGE
AMOUNT PCT
[I
NET
SALVAGE
AMOUNT PCT
30- 0
1,792- 10-
1,139- 11-
•i
111-749
PACIFICORP I •
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 121,382 40,447 33 831 1 39,616- 33-
1993 14,743 461 3 0 461- 3-
1994 35,766 24,381 68 0 24,381- 68-
1995 87,998 22,398 25 24,000 27 1,602 2
1996 7,481 12,200 163 93 1 12,106- 162-
1997 59,239 62,197 105 0 62,197- 105-
1998 20,547 21,270 104 0 21,270- 104-
1999 4,828 4,828-
2000 13,666 2,172 16 0 2,172- 16-
2001 36,352 5,971 16 0 5,971- 16-
2002 59,993 6,568 11 0 6,568- 11-
2003 70,107 14,061 20 0 14,061- 20-
2004 259,666 44,662 17 0 44,662- 17-
2005 227,399 91,346 40 0 91,346- 40-
2006
.
2008
90,347 53,190 59 0 53,190- 59-
2007 99,515 14,895 15 0 14,895- 15-
102,352 277,636 271 0 277,636- 271-
2009 708,927 56,721 8 0 56,721- 8-
2010 13,149 61,804 470 0 61,804- 470-
2011 230,915 18,585 8 0 18,585- 8-
TOTAL 2,259,543 835,794 37 24,924 1 810,871- 36-
THREE-YEAR MOVING AVERAGES
92-94 57,297 21,763 38 277 0 21,486- 37-
93-95 46,169 15,747 34 8,000 17 7,747- 17-
94-96 43,748 19, 660 45 8,031 18 11,629- 27-
95-97 51,572 32,265 63 8,031 16 24,234- 47-
96-98 29,089 31,889 110 31 0 31,858- 110-
97-99 26,595 29,432 111 0 29,432- 111-
98-00 11,404 9,424 83 0 9,424- 83-
99-01 16,673 4,324 26 0 4,324- 26-
00-02 36,670 4,904 13 0 4,904- 13-
01-03 55,484 8,867 16 0 8,867- 16-
02-04 129,922 21,764 17 0 21,764- 17-
03-05 185,724 50,023 27 0 50,023- 27-
04-06 192,471 63,066 33 0 63,066- 33-
05-07 139,087 53,144 38 0 53,144- 38-
06-08 . 97,405 115,241 118 0 115,241- 118-
07-09 303,598 116,418 38 0 116,418- 38-
111-750
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 274,809 132,054 48 0
09-11 317,664 45,703 14 0
NET
SALVAGE
AMOUNT PCT
132,054- 48-
45,7Q3- 14- I
FIVE-YEAR AVERAGE
07-11 230,972 85,928 37 85,928- 37-
111-751
.
.
.
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 364 POLES, TOWERS, AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 243,794 257,767 106 20,156 8 237,611- 97-
1993 253,848 261,808 103 7,957 3 253,851- 100-
1994 388,010 279,379 72 4,390 1 274,989- 71-
1995 167,365 234,268 140 2,313 1 231,955- 139-
1996 105,149 118,446 113 5,989 6 112,457- 107-
1997 217,342 278,378 128 27,502 13 250,876- 115-
1998 167,579 270,970 162 7,884 5 263,085- 157-
1999 212,675 2,887 209,788-.
2000 1,101,151 519,697 47 0 519,697- 47-
2001 352,474 409,589 116 6,207 2 403,382- 114-
2002 137,038 241,724 176 2,301 2 239,423- 175-
2003 176,782 187,425 106 6,520 4 180,905- 102-
2004 174,787 268,446 154 2,179 1 266,267- 152-
2005 201,077 456,271 227 16,515 8 439,756- 219-
2006 193,911 .431,025 222 1,701 1 429,323- 221-
2007 188,818 283,148 150 11,958 6 271,190- 144-
2008 151,874 265,982 175 3,268 2 262,714- 173-
2009 97,860 263,149 269 9,962 10 253,187- 259-
2010 104,621 174,071 166 2,709 3 171,362- 164-
2011 151,585 337,638 223 5,508 4 332,130- 219-
TOTAL 4,575,066 5,751,854 126 147,906 3 5,603,948- 122-
THREE-YEAR MOVING AVERAGES
92-94 295,218 266,318 90 10,834 4 255,484- 87-
93-95 269,741 258,485 96 4,887 2 253,598- 94-
94-96 220,175 210,698 96 4,231 2 206,467- 94-
95-97 163,285 210,364 129 11,935 7 198,429- 122-
96-98 163,357 222,598 136 13,792 8 208,806- 128-
97-99 128,307 254,008 198 12,758 10 241,250- 188-
98-00 422,910 334,447 79 3,590 1 330,857- 78-
99-01 484,542 380,653 79 3,031 1 377,622- 78-
00-02 530,221 390,336 74 2,836 1 387,500- 73-
01-03 222,098 279,579 126 5,010 2 274,570- 124-
02-04 162,869 232,531 143 3,667 2 228,865- 141-
03-05 184,215 304,047 165 8,405 5 295,643- 160-
04-06 189,925 385,247 203 6,798 4 378,449- 199-
05-07 194,602 390,148 200 10,058 5 380,090- 195-
06-08 178,201 326,718 183 5,642 3 321,076- 180-
07-09 146,184 270,759 185 8,396 6 262,364- 179-
111-752
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 364 POLES, TOWERS, AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 118,118 234,401 198 5,313 4
09-11 118,022 258,286 219 6,060 5
NET
SALVAGE
AMOUNT PCT
229,088- 194-
252,227- 214-
•i
FIVE-YEAR AVERAGE
07-11 138,952 264,798 191 6,681 5 258,117- 186-
•I
.
111-753
THREE-YEAR MOVING AVERAGES
92-94 244,054
93-95 230,599
94-96 180,238
95-97 119,769
96-98 110,356
97-99 80,484
98-00 154,248
99-01 151,825
00-02 169,718
01-03 69,701
02-04 66,051
03-05 82,875
04-06 72,756
05-07 62,384
06-08 44,699
07-09 46,655
184,166 75 10,010 4 174,156- 71-
189,413 82 4,256 2 185,157- 80-
161,975 90 3,747 2 158,228- 88-
137,853 115 8,294 7 129,559- 108-
120,875 110 9,712 9 111,163- 101-
113,436 141 9,898 12 103,538- 129-
88,076 57 3,724 2 84,352- 55-
67,832 45 5,850 4 61,981- 41-
56,504 33 5,263 3 51,241- 30-
51,382 74 6,441 9 44,942- 64-
47,564 72 2,356 4 45,208- 68-
79,091 95 4,248 5 74,843- 90-
82,263 113 3,534 5 78,730- 108-
82,732 133 4,248 7 78,484- 126-
49,965 112 1,863 4 48,101- 108-
39,101 84 3,514 8 35,587- 76- .
S
.
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 174,492 146,550 84 19,234 11 127 1 315- 73-
1993 240,697 175,525 73 5,918 2 169,607- 70-
1994 316,972 230,424 73 4,880 2 225,544- 71-
1995 134,129 162,291 121 1,970 1 160,321- 120-
1996 89,614 93,210 104 4,390 5 88,820- 99-
1997 135,565 158,058 117 18,522 14 139,536- 103-
1998 105,888 111,358 105 6,225 6 105,133- 99-
1999 70,892 4,948 65,944-
2000 356,855 81,980 23 0 81,980- 23-
2001 98,619 50,623 51 12,603 13 38,020- 39-
2002 53,678 36,907 69 3,186 6 33,721- 63-
2003 56,804 66,617 117 3,533 6 63,084- 111-
2004 87,670 39,168 45 350 0 38,818- 44-
2005 104,151 131,489 126 8,863 9 122,626- 118-
2006 26,448 76,133 288 1,388 5 74,745- 283-
2007 56,554 40,574 72 2,493 4 38,081- 67-
2008 51,095 33,187 65 1,709 3 31,478- 62-
2009 32,317 43,541 135 6,339 20 37,203- 115-
2010 31,067 37,585 121 3,650 12 33,934- 109-
2011 95,687 55,945 58 7,431 8 48,514- 51-
TOTAL 2,248,302 1,842,056 82 117,631 5 1,724,425- 77-
111-754
101
I
•i
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 38,160 38,104 100 3,899 10
09-11 53,024 45,690 86 5,807 11
FIVE-YEAR AVERAGE
07-11 53,344 42,166 79 4,324 8
•i
NET
SALVAGE
AMOUNT PCT
34,205- 90-
39,884- 75-
37,842- 71-
111-755
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 27,089 7,108 26 1,240 5 5,868- 22-
1993 23,207 16,911 73 572 2 16,339- 70-
1994 152,417 24,769 16 739 0 24,030- 16-
1995 10,314 9,717 94 625 6 9,091- 88-
1996 6,840 3,238 47 175 3 3,063- 45-
1997 6,024 4,318 72 114 2 4,204- 70-
1998 44,751 18,661 42 2,538 6 16,123- 36-
1999 1,066 1,066-
2000 13,419 1,211 9 0 1,211- 9-
2001 6,746 4,516 67 0 4,516- 67-
2002 4,968 6,516 131 0 6,516- 131-
2003 4,267 6,750 158 529 12 6,221- 146-
2004 3,183 5,582 175 430 14 5,152- 162-
2005 16,800 4,901 29 12 0 4,889- 29-
2006 14,101 8,186 58 0 8,186- 58-
. 2007 - 19,423 13,155 68 693 4 12,462- 64-
2008 19,984 15,356 77 908 5 14,447- 72-
2009 9,948 7,700 77 529 5 7,171- 72-
2010 7,098 13,363 188 0 13,363- 188-
2011 4,396 5,291 120 116 3 5,175- 118-
TOTAL 394,976 178,314 45 9,221 2 169,093- 43-
THREE-YEAR MOVING AVERAGES
92-94 67,571
93-95 61,979
94-96 56,524
95-97 7,726
96-98 19,205
97-99 16,925
98-00 19,390
99-01 6,722
00-02 8,378
01-03 5,327
02-04 4,140
03-05 8,083
04-06 11,361
05-07 16,775
06-08 .
07-09
17,836
16,452
16,262 24 850 1 15,412- 23-
17,132 28 645 1 16,486- 27-
12,575 22 513 1 12,061- 21-
5,758 75 305 4 5,453- 71-
8,739 46 942 5 7,797- 41-
8,015 47 884 5 7,131- 42-
6,979 36 846 4 6,133- 32-
2,264 34 0 2,264- 34-
4,081 49 0 4,081- 49-
5,927 111 176 3 5,751- 108-
6,283 152 320 8 5,963- 144-
5,744 71 324 4 5,421- 67-
6,223 55 147 1 6,075- 53-
8,747 52 235 1 8,512- 51-
12,232 69 534 3 11,698- 66-
12,070 73 710 4 11 1 360- 69-
111-756
PAC IF I CORP
CALIFORNIA PROPERTY

•i
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 12,343 12,140 98
09-11 7,147 8,785 123
FIVE-YEAR AVERAGE
07-11 12,170 10,973 90
GROSS NET
SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT
479 4 11,661- 94-
215 3 8,570- 120-
449 4 10,524- 86-
.
.
111-757
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 129,006 9,404 7 1,463 1 7,941- 6-
1993 37,951 14,491 38 545 1 13,946- 37-
1994 302,380 16,067 5 320 0 15,746- 5-
1995 9,377 10,728 114 205 2 10,523- 112-
1996 17,507 16,446 94 1,216 7 15,230- 87-
1997 5,933 6,956 117 303 5 6,653- 112-
1998 19,016 13,071 69 1,025 5 12,046- 63-
1999 355 355-
2000 25,785 301 1 0 301- 1-
2001 12,675 675 5 0 675- 5-
2002 5,988 11,365 190 0 11,365- 190-
2003 2,307 3,398 147 0 3,398- 147-
2004 15,598 19,570 125 1,568 10 18,002- 115-
2005 34,179 55,777 163 2,112 6 53,665- 157-
2006
. 2007
9,679 11,672 121 0 11,672- 121-
32,903 18,375 56 754 2 17,621- 54-
2008 34,754 14,907 43 1,645 5 13,261- 38-
2009 15,329 13,144 86 436 3 12,708- 83-
2010 14,402 8,083 56 0 8,083- 56-
2011 22,925 11,323 49 0 11,323- 49-
TOTAL 747,694 256,106 34 11,592 2 244,514- 33-
THREE-YEAR MOVING AVERAGES
92-94 156,446
93-95 116,570
94-96 109,755
95-97 10,939
96-98 14,152
97-99 8,316
98-00 14,934
99-01 12,820
00-02 14,816
01-03 6,990
02-04 7,964
03-05 17,361
04-06 19,819
05-07 25,587
06-08 . 25,779
07-09 27,662
13,320 9 776 0 12,544- 8-
13,762 12 357 0 13,405- 11-
14,413 13 580 1 13,833- 13-
11,376 104 575 5 10,802- 99-
12,158 86 848 6 11,310- 80-
6,794 82 443 5 6,351- 76-
4,576 31 342 2 4,234- 28-
444 3 0 444- 3-
4,114 28 0 4,114- 28-
5,146 74 0 5,146- 74-
11,444 144 523 7 10,922- 137-
26,248 151 1,227 7 25,022- 144-
29,006 146 1,227 6 27,779- 140-
28,608 112 955 4 27,653- 108-
14,985 58 800 3 14,185- 55-
15,475 56 945 3 14,530- 53-
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 21,495 12,044 56 694 3
09-11 17,552 10,850 62 145 1
NET
SALVAGE
AMOUNT PCT
11,351- 53-
10,705- 61-
•i
FIVE-YEAR AVERAGE
07-11 24,063 13,166 55 567 2 12,599- 52-
111-759
.
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 185,393 88,465 48 46,579 25 41,886- 23-
1993 57,688 336,932 584 8,398 15 328,534- 570-
1994 204,145 83,949- 41- 2,367 1 86,316 42
1995 88,277 88,552 100 1,163 1 87,388- 99-
1996 64,656 43,515 67 1,888 3 41,627- 64-
1997 46,746 49,662 106 1,163 2 48,498- 104-
1998 46,217 50,104 108 2,740 6 47,363- 102-
1999 5,358 1,501- 6,859-
2000 339,459 4,198 1 19,490- 6- 23,689- 7-
2001 277,044 4,188 2 2,651- 1- 6,839- 2-
2002 137,552 92,568 67 8,336 6 84,231- 61-
2003 231,199 105,958 46 19,347 8 86,611- 37-
2004 140,495 156,110 111 88,197 63 67,913- 48-
2005 289,508 152,723 53 50,528 17 102,195- 35-
2006 195,321 178,162 91 56,556 29 121,606- 62-
2007 242,812 149,286 61 26,445 11 122,842- 51-
2008 313,313 197,323 63 40,276 13 157,047- 50-
2009 245,309 144,060 59 28,647 12 115,413- 47-
2010 187,307 113,173 60 7,707 4 105,466- 56-
2011 222,552 164,095 74 1,610 1 162,485- 73-
TOTAL 3,514,996 2,040,484 58 368,308 10 1,672,176- 48-
THREE-YEAR MOVING AVERAGES
92-94 149,075 113,816 76 19,115 13 94,701- 64-
93-95 116,703 113,845 98 3,976 3 109,869- 94-
94-96 119,026 16,039 13 1,806 2 14,233- 12-
95-97 66,560 60,576 91 1,405 2 59,171- 89-
96-98 52,540 47,760 91 1,931 4 45,830- 87-
97-99 30,988 35,041 113 801 3 34,240- 110-
98-00 128,559 19,887 15 6,084- 5- 25,970- 20-
99-01 205,501 4,581 2 7,881- 4- 12,462- 6-
00-02 251,352 33,651 13 4,602- 2- 38,253- 15-
01-03 215,265 67,571 31 8,344 4 59,227- 28-
02-04 169,749 118,212 70 38,627 23 79,585- 47-
03-05 220,401 138,264 63 52,691 24 85,573- 39-
04-06 208,442 162,332 78 65,094 31 97,238- 47-
05-07 242,547 160,057 66 44,510 18 115,548- 48-
06-08 250,482 174,924 70 41,092 16 133,832- 53-
07-09 267,145 163,557 61 31,789 12 131,767- 49-
111-760
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 248,643 151,519 61 25,544 10
09-11 218,390 140,443 64 12,655 6
•i
NET
SALVAGE
AMOUNT PCT
125,975- 51-
127,788- 59-
FIVE-YEAR AVERAGE
07-11 242,259 153,588 63 20,937 9 132,651- 55-
.
•i
111-761
REGULAR
YEAR RETIREMENTS
2000 50,543
2001 3,000
2002 117
2003 1,443
2004 1,907
2005 123
2006 11,354
2007 2,219
2008 25,681
2009 14,554
2010 21,708
2011 19,187
TOTAL 151,835
PACIFICORP
S
CALIFORNIA PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT
618 1 0
0 0
1,792 14 12
3,745 260 4 0
1,815 95 529 28
1,031 838 2 1
4,264 38 3 0
6,581 297 1,298 58
11,210 44 575 2
15,319. 105 1,803 12
8,174 38 1,142 5
11,878 62 541 3
66,426 44 5,912 4
NET
SALVAGE
AMOUNT PCT
618- 1-
0
1,778-
3,741- 259-
1,285- 67-
1,029- 837-
4,261- 38-
5,283- 238-
10,635- 41-
13,516- 93-
7,032- 32-
11,337- 59-
60,515- 40-
THREE-YEAR AVERAGES MOVING
00-02 17,887
01-03 1,520
02-04 1,156
03-05 1,158
04-06 4,461
05-07 4,565
06-08 13,084
07-09 14,151
08-10 20,647
09-11 18,483
FIVE-YEAR AVERAGE
07-11 16,670
.
803 4 5 0 798- 4-
1,846 121 6 0 1,840- 121-
2,450 212 182 16 2,268- 196-
2,197 190 178 15 2,019- 174-
2,370 53 178 4 2,192- 49-
3,959 87 434 10 3,524- 77-
7,352 56 625 5 6,726- 51-
11,037 78 1,225 9 9,811- 69-
11,568 56 1,173 6 10,394- 50-
11,790 64 1,162 6 10,628- 58-
10,632 64 1,072 6 9,561- 57-
111-762
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 24,310 327 1 0 327- 1-
2001 1,784 0 0 0
2002 1,830 2,073 113 0 2,073- 113-
2003 6,525 3,830 59 738 11 3,092- 47-
2004 2,797 7,320 262 86 3 7,234- 259-
2005 3,989 4,361 109 24 1 4,337- 109-
2006 7,066 5,546 78 0 5,546- 78-
2007 4,339 3,676 85 178 4 3,498- 81-
2008 17,780 6,105 34 0 6,105- 34-
2009 16,083 14,656 91 705 4 13,952- 87-
2010 8,215 8,197 100 59 1 8,138- 99-
2011 6,905 9,215 133 0 9,215- 133-
TOTAL 101,622 65,307 64 1,790 2 63,517- 63-
THREE-YEAR MOVING AVERAGES
00-02 9,308 800 9 0 800- 9-
01-03 3,380 1,967 58 246 7 1,722- 51-
02-04 3,717 4,408 119 275 7 4,133- 111-
03-05 4,437 5,170 117 283 6 4,888- 110-
04-06 4,617 5,743 124 37 1 5,706- 124-
05-07 5,131 4,528 88 67 1 4,460- 87-
06-08 9,728 5,109 53 59 1 5,050- 52-
07-09 12,734 8,146 64 294 2 7,852- 62-
08-10 14,026 9,653 69 255 2 9,398- 67-
09-11 10,401 10,690 103 255 2 10,435- 100-
II
•i
FIVE-YEAR AVERAGE
07-11 10,664 8,370 78 188 2 8,182- 77-
•i
111-763
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 168,277 0 60 0 60 0
1993 176,217 6,939 4 80 0 6,859- 4-
1994 51,932 20,469 39 60 0 20,409- 39-
1995 344 0 2,223 646 2,223 646
1996 35,621 13,976 39 77 0 13,898- 39-
1997 111,118 0 0 0
1998 83,952 0 0 0
1999
2000 289,288 0 0 0
2001 254,634 0 0 0
2002 250,490 8,501 3 0 8,501- 3-
2003 116,693 4,201 4 0 4,201- 4-
2004 102,090 6,706 7 0 6,706- 7-
2005 112,028 7,182 6 0 7,182- 6-
2006
. 2007
101,138 2,908 3 0 2,908- 3-
144,853 3,900 3 0 3,900- 3-
2008 102,805 5,650 5 0 5,650- 5-
2009 136,901 5,552 4 0 5,552- 4-
2010 123,317 4,766 4 0 4,766- 4-
2011 125,053 4,943 4 0 4,943- 4-
TOTAL 2,486,749 95,693 4 2,501 0 93,192- 4-
THREE-YEAR MOVING AVERAGES
92-94 132,142 9,136 7 67 0 9,069- 7-
93-95 76,164 9,136 12 788 1 8,348- 11-
94-96 29,299 11,482 39 787 3 10,695- 37-
95-97 49,028 4,659 10 767 2 3,892- 8-
96-98 76,897 4,659 6 26 0 4,633- 6-
97-99 65,024 0 0 0
98-00 124,413 0 0 0
99-01 181,307 0 0 0
00-02 264,804 2,834 1 0 2,834- 1-
01-03 207,272 4,234 2 0 4,234- 2-
02-04 156,424 6,469 4 0 6,469- 4-
03-05 110,270 6,030 5 0 6,030- 5-
04-06 105,085 5,599 5 0 5,599- 5-
05-07
.
119,340 4,663 4 0 4,663- 4-
06-08 116,265 4,153 4 0 4,153- 4-
07-09 128,187 5,034 4 0 5,034- 4-
111-764
•1
•i
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 121,008 5,322 4 0
09-11 128,424 5,087 4 0
FIVE-YEAR AVERAGE
07-11 126,586 4,962 4 0
•i
NET
SALVAGE
AMOUNT PCT

5,322- 4-

5,087- 4-
4,962- 4-
111-765
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 13,699 10,963 80 1,787 13 9,176- 67-
1993 12,656 20,514 162 608 5 19,906- 157-
1994 5,345 3,276 61 94 2 3,182- 60-
1995 2,535 3,834 151 39 2 3,795- 150-
1996 344 432 126 24 7 408- 119-
1997 320 175 55 4 1 171- 54-
1998 214 102 48 6 3 96- 45-
1999
2000 7,646 2,845 37 0 2,845- 37-
2001 3,240 581 18 0 581- 18-
2002 1,383 503 36 0 503- 36-
2003 1,962 405 21 0 405- 21-
2004 671 2,048 305 0 2,048- 305-
2005 1,258 2,396 190 0 2,396- 190-
2006 964 859 89 0 859- 89-
2007 .
2008
1,826 1,271 70 0 1,271- 70-
1,089 972 89 0 972- 89-
2009 399 854 214 254 64 600- 150-
2010 579 1,625 280 0 1,625- 280-
2011 1,034 2,094 203 0 2,094- 203-
TOTAL 57,164 55,748 98 2,815 5 52,933- 93-
THREE-YEAR MOVING AVERAGES
92-94 10,567 11,584 110 830 8 10,755- 102-
93-95 6,845 9,208 135 247 4 8,961- 131-
94-96 2,741 2,514 92 52 2 2,462- 90-
95-97 1,066 1,480 139 22 2 1,458- 137-
96-98 292 236 81 11 4 225- 77-
97-99 178 92 52 3 2 89- 50-
98-00 2,620 982 37 2 0 980- 37-
99-01 3,629 1,142 31 0 1,142- 31-
00-02 4,090 1,310 32 0 1,310- 32-
01-03 2,195 497 23 0 497- 23-
02-04 1,338 985 74 0 985- 74-
03-05 1,297 1,616 125 0 1,616- 125-
04-06 964 1,768 183 0 1,768- 183-
05-07 1,349 1,509 112 0 1,509- 112-
06-08 . 1,293 1,034 80 0 1,034- 80-
07-09 1,105 1,032 93 85 8 948- 86-
IILJ;
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 689 1,150 167 85 12
09-11 671 1,524 227 85 13
NET
SALVAGE
AMOUNT PCT
1,065- 155-
1,440- 215-
.
FIVE-YEAR AVERAGE
07-11 986 1,363 138 51 5 1,312- 133-
.
111-767
PACIFICORP
.

CALIFORNIA PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
TOTAL
REGULAR
RETIREMENTS
88-
14,079
147
1,681
938
3,791
2,198
9,378
1,699
3,136
2,280
4,824
921
1,723
24,004
4,941
1,162
364
599
77,778
COST OF
REMOVAL
AMOUNT PCT
1,820

1,301 9

41 28
3,045 181
1,005 107
4,024 106
3,540 161

4,260 45

275 16

1,259 40
3,539 155

3,989 83

56 6
11,043 641

1,891 8

1,837 37
1,557 134
914 251
1,142 191

46,538 60
GROSS
SALVAGE
AMOUNT PCT
674 767-

38 0

9 6

42 2

42 4

68 2

73 3
0
0
0
0
0
0

1,833 106

59 0
0
99 8
0
0

2,936 4
NET
SALVAGE
AMOUNT PCT
1,146-

1,263- 9-
32- 21-
3,004- 179-
963- 103-
3,956- 104-
3,467- 158-
4,260- 45-
275- 16-
1,259- 40-
3,539- 155-
3,989- 83-
56- 6-
9,210- 535-
1,832- 8-
1,837- 37-
1,458- 125-
914- 251-
1,142- 191-
43,602- 56-
THREE-YEAR MOVING AVERAGES
92-94 4,713 1,054 22 240 5 813- 17-
93-95 5,303 1,462 28 30 1 1,433- 27-
94-96 922 1,364 148 31 3 1,333- 145-
95-97 2,137 2,691 126 50 2 2,641- 124-
96-98 2,309 2,856 124 61 3 2,795- 121-
97-99 1,996 2,521 126 47 2 2,474- 124-
98-00 3,859 2,600 67 24 1 2,576- 67-
99-01 3,692 1,512 41 0 1,512- 41-
00-02 4,738 1,931 41 0 1,931- 41-
01-03 2,372 1,691 71 0 1,691- 71-
02-04 3,413 2,929 86 0 2,929- 86-
03-05 2,675 2,528 94 0 2,528- 94-
04-06 2,489 5,029 202 611 25 4,418- 177-
05-07 8,883 4,330 49 631 7 3,700- 42-
06-08 10,222 4,924 48 631 6 4,293- 42-
07-09 10,036 1,762 18 52 1 1,709- 17-
111-768
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE

COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 2,156 1,436 67 33 2
09-11 709 1,204 170 33 5
NET
SALVAGE
AMOUNT PCT
1,403- 65-
1,171- 165-
•i
FIVE-YEAR AVERAGE
07-11 6,214 1,468 24 32 1 1,437- 23-
•i
.1
111-769
0
0
0
0
0

1,617 25

1,617 18

1,617 16
0
0
1,277- 11-
18,585- 163-
19,089- 200-
17,812- 424-
1,554- 24-
1,177- 13-
2,202- 22-
1,189- 15-
I *
REGULAR
YEAR RETIREMENTS
1997 6,110
1998
1999
2000
2001
2002
2003 18,136
2004 15,998
2005
2006 12,614
2007
2008 7,058
2009 19,253
2010 4,187
2011 1,041
TOTAL 84,398
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE

COST OF GROSS

REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT

491 8 0

0 I

3,831 24 I
51,923

1,512 12 I

8,000 113 4,850 69

380 2 0

3,077 73 0

110 11 0

69,324 82 4,850 6
NET
SALVAGE
AMOUNT PCT
491- 8-
0
3,831- 24-
51,923-
1,512- 12-
3,150- 45-
380- 2-
3,077- 73-
110- 11-
64,474- 76-
THREE-YEAR MOVING AVERAGES
97-99 2,037
98-00
99-01
00-02
01-03 6,045
02-04 11,378
03-05 11,378
04-06 9,538
05-07 4,205
06-08 6,557
07-09 8,770
08-10 10,166
09-11 8,160
FIVE-YEAR AVERAGE
07-11 6,308

164 8
0
1,277 11
18,585 163
19,089 200
17,812 424

3,171 48

2,793 32

3,819 38

1,189 15

2,313 37 970 15 1,343- 21-
164- 8-
I *
111-770
99-01 11,507
00-02 18,574
01-03 24,761
02-04 35,148
03-05 35,941
04-06 34,084
05-07 18,732
06-08 10,675
07-09 29,878
08-10 28,276
09-11 28,276
FIVE-YEAR AVERAGE
07-11 20,773
0 2,341 20 2,341 20
0 5,876 32 5,876 32
0 4,842 20 4,842 20
0 6,508 19 6,508 19
0 5,633 16 5,633 16
0 5,793 17 5,793 17
0 4,131 22 4,131 22
0 1,464 14 1,464 14
0 2,708 9 2,708 9
0 1,801 6 1,801 6
0 1,567 6 1,567 6
0 1,722 8 1,722 8
I
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 588 0 63 11 63 11
2000 3,100 3,100
2001 33,933 0 3,859 11 3,859 11
2002 21,790 0 10,668 49 10,668 49
2003 18,560 0 0 0
2004 65,094 0 8,856 14 8,856 14
2005 24,170 0 8,042 33 8,042 33
2006 12,990 0 482 4 482 4
2007 19,035 0 3,871 20 3,871 20
2008 40 40
2009 70,598 0 4,213 6 4,213 6
2010 14,230 0 1,150 8 1,150 8
2011 663- 663-
TOTAL 280,987 0 43,680 16 43,680 16
THREE-YEAR MOVING AVERAGES
•i
•i
•i
111-771
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE -
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 16832 0 1,804 11 1,804 11
2000
2001 30,181 0 3,432 11 3,432 11
2002 24,347 0 4,717 19 4,717 19
2003 378 378
2004 64,494 0 5,937 9 5,937 9
2005 3,147 3,147
2006
2007 26,759 0 3,178 12 3,178 12
2008
2009
2010 45- 45-
2011 169- 169-
TOTAL 162,612 0 22,379 14 22,379 14
THREE-YEAR MOVING AVERAGES
99-01 15,671 0 1,745 11 1,745 11
00-02 18,176 0 2,716 15 2,716 15
01-03 18,176 0 2 1 842 16 2,842 16
02-04 29 f 614 0 3,677 12 3,677 12
03-05 21,498 0 3,154 15 3,154 15
04-06 21,498 0 3,028 14 3,028 14
05-07 8,920 0 2,108 24 2,108 24
06-08 8,920 0 1,059 12 1,059 12
07-09 8,920 0 1,059 12 1,059 12
08-10 15- 15-
09-11 71- 71-
FIVE-YEAR AVERAGE
07-11 5,352 0 593 11 593 11
I *
111-772
PACIFICORP
CALIFORNIA PROPERTY
II
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 7,408 0 0 0
2000
2001 2,634 0 0 0
2002 954 954
2003 18,988 0 0 0
2004
2005
2006 818 0 530 65 530 65
2007
2008 2,840 0 1,938 68 1,938 68
2009
2010 14,402 0 3,015 21 3,015 21
2011
TOTAL 47,090 0 6,436 14 6,436 14 •i
THREE-YEAR MOVING AVERAGES
99-01 3,347
00-02 878
01-03 7,207
02-04 6,329
03-05 6,329
04-06 273
05-07 273
06-08 1,219
07-09 947
08-10 5,747
09-11 4,801
FIVE-YEAR AVERAGE
07-11 3,448
0 0 0
0 318 36 318 36
0 318 4 318 4
0 318 5 318 5
0 0 0
0 177 65 177 65
0 177 65 177 65
0 822 67 822 67
0 646 68 646 68
0 1,651 29 1,651 29
0 1,005 21 1,005 21
0 990 29 990 29
•i
111-773
0 21,834 13 21,834 13
0 27,516 10 27,516 10
299- 299-
0 6,571 8 6,571 8
0 130,356 14 130,356 14
0 20,273 24 20,273 24
0 19,650 15 19,650 15
0 9,782 10 9,782 10
0 4,638 8 4,638 8
1,588 1,588
0 7,278 13 7,278 13
0 16,450 11 16,450 11
0 16,350 11 16,350 11
0 11,263 10 11,263 10
10 PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
SALVAGE
AMOUNT PCT

11,019 22

34,370 34

15,431 16

9,150 5
4,764
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
2000 50,143 0 11,019 22
2001 100,745 0 34,370 34
2002 98,967 0 15,431 16
2003 181,192 0 9,150 5
2004 4,764
2005
2006
2007
2008 169,722
2009 268,233
2010
2011 81,169
TOTAL 950,173
S THREE-YEAR MOVING AVERAGES
00-02 83,285
01-03 126,968
02-04 93,387
03-05 60,397
04-06
05-07
06-08 56,574
07-09 145,985
08-10 145,985
09-11 116,467
I *
FIVE-YEAR AVERAGE
07-11 103,825 0 11,124 11 11,124 11
111-774
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
1997 64,600 0 9,691 15
1998
1999 132,631 0 42,635 32
2000 69,603 0 15,295 22
2001
2002 261,707 0 26,120 10
2003 1,167 0 0
2004 143,252 0 18,978 13
2005
2006 209,187 0 29,684 14
2007 498,220 0 45,468 9
2008 326,219 0 21,676 7
2009 79,508 0 27,828 35
2010 135,143 0 19,275 14
2011 18,751
TOTAL 1,921,237 0 275,401 14
THREE-YEAR MOVING AVERAGES
97-99 65,744 0 17,442 27
98-00 67,411 0 19,310 29
99-01 67,411 0 19,310 29
00-02 110,436 0 13,805 13
01-03 87,625 0 8,707 10
02-04 135,375 0 15,033 11
03-05 48,140 0 6,326 13
04-06 117,479 0 16,221 14
05-07 235,802 0 25,051 11
06-08 344,542 0 32,276 9
07-09 301,316 0 31,657 11
08-10 180,290 0 22,926 13
09-11 71,550 0 21,951 31
FIVE-YEAR AVERAGE
07-11 207,818 0 26,600 13
•i
NET
SALVAGE
AMOUNT PCT

9,691 15

42,635 32

15,295 22

26,120 10
0

18,978 13

29,684 14

45,468 9

21,676 7

27,828 35

19,275 14
18,751

275,401 14
17,442 27
19,310 29
19,310 29
13,805 13
8,707 10
15,033 11
6,326 13
16,221 14
25,051 11
32,276 9
31,657 11
22,926 13
21,951 31
26,600 13
•i
111-775
.
111-776
UTAH PROPERTY
0
.
PACIFICORP
UTAH PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 11,559 0 2,363 20 2,363 20
2001 61,082 0 19,303 32 19,303 32
2002 78,769 143 0 0 143- 0
2003 14,608 0 0 0
2004 23,954 0 19,400- 81- 19,400- 81-
2005 121,282 0 0 0
2006 21,495 2,389 11 0 2,389- 11-
2007 23,576 1,126 5 0 1,126- 5-
2008 24,665 4,478 18 0 4,478- 18-
2009 32,987 1,570 5 0 1,570- 5-
2010 553,664 2,198 0 0 2,198- 0
2011 82,312 6,676 8 0 6,676- 8-
TOTAL 1,049,954 18,581 2 2,266 0 16,315- 2-
0 THREE-YEAR MOVING AVERAGES
00-02 50,470 48 0 7,222 14 7,174 14
01-03 51,487 48 0 6,434 12 6,387 12
02-04 39,111 48 0 6,467- 17- 6,514- 17-
03-05 53,282 0 6,467- 12- 6,467- 12-
04-06 55,577 796 1 6 1 467- 12- 7,263- 13-
05-07 55,451 1,172 2 0 1,172- 2-
06-08 23,245 2,665 11 0 2,665- 11-
07-09 27,076 2,392 9 0 2,392- 9-
08-10 203,772 2,749 1 0 2,749- 1-
09-11 222,988 3,482 2 0 3,482- 2-
FIVE-YEAR AVERAGE
07-11 143,441 3,210 2 0 3,210- 2-
.
111-777
PACIFICORP
UTAH PROPERTY

•i
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 4,468,790 112,232 3 3,225,996 72 3,113,764 70
2001 3,420,215 244,650 7 1,217,450 36 972,800 28
2002 3,321,345 504,557 15 245,015 7 259,542- 8-
2003 1,257,531 158,885 13 318,550 25 159,665 13
2004 4,002,569 549,525 14 73,824 2 475,701- 12-
2005 4,738,488 671,015 14 0 671,015- 14-
2006 1,691,882 445,948 26 20,800 1 425,148- 25-
2007 1,424,157 270,148 19 0 270,148- 19-
2008 1,320,331 516,389 39 54,040 4 462,349- 35-
2009 1,559,887 712,452 46 0 712,452- 46-
2010 2,212,276 941,708 43 4,726 0 936,982- 42-
2011 2,030,684 208,896 10 19,699 1 189,197- 9-
TOTAL 31,448,153 5,336,404 17 5,180,100 16 156,304- 0
THREE-YEAR MOVING AVERAGES
00-02 3,736,783 287,146 8 1,562,820 42 1,275,674 34
01-03 2,666,363 302,697 11 593,672 22 290,975 11
02-04 2,860,481 404,322 14 212,463 7 191,859- 7-
03-05 3,332,862 459,808 14 130,791 4 329,017- 10-
04-06 3,477,646 555,496 16 31,541 1 523,955- 15-
05-07 2,618,175 462,370 18 6,933 0 455,437- 17-
06-08 1,478,790 410,828 28 24,947 2 385,881- 26-
07-09 1,434,792 499,663 35 18,013 1 481,649- 34-
08-10 1,697,498 723,516 43 19,589 1 703, 928- 41-
09-11 1,934,282 621,019 32 8,142 0 612,877- 32-
FIVE-YEAR AVERAGE
07-11 1,709,467 529,918 31 15,693 1 514,225- 30-
•1
111-778
PACIFICORP
UTAH PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT
0 1,538 20
0 0
0 0
0 0
0 0
0 0
643 7 0
0 0
1,855 0 0
2,498 0 1,538 0
I *
I
REGULAR
YEAR RETIREMENTS
2000 7,524
2001
2002 9,004
2003 3,020
2004 22,928
2005 84,306
2006 18,025
2007 8,602
2008
2009
2010 48,559
2011 6,368,076
TOTAL 6,570,044
NET
SALVAGE
AMOUNT PCT
1,538 20
0
0
0
0
0
643- 7-
0

1,855- 0

960- 0
THREE-YEAR MOVING AVERAGES
00-02 5,509
01-03 4,008
02-04 11,650
03-05 36,751
04-06 41,753
05-07 36,978
06-08 8,876
07-09 2,867
08-10 16,186
09-11 2,138,879
0 513 9 513 9
0 0 0
0 0 0
0 0 0
0 0 0
214 1 0 214- 1-
214 2 0 214- 2-
214 7 0 214- 7-
0 0 0
618 0 0 618- 0
FIVE-YEAR AVERAGE
07-11 1,285,047 500 0 0 500- 0
111-779
YEAR
2010
2011
TOTAL
PACIFICORP
UTAH PROPERTY
ACCOUNT 363 STORAGE BATTERY EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
RETIREMENTS AMOUNT PCT AMOUNT PCT
1,393,066 0 0
1,393,066 0 0
NET
SALVAGE
AMOUNT PCT
0
S.
.
* I
PACIFICORP
UTAH PROPERTY
ACCOUNT 364 POLES, TOWERS, AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 3,937,846 2,999,238 76 5,202,506 132 2,203,268 56
2001 2,960,502 3,169,279 107 1,173,601 40 1,995,678 - 67-
2002 2,432,390 2,976,845 122 2,519,591 104 457,254- 19-
2003 3,041,484 4,060,610 134 3,834,541 126 226,069- 7-
2004 3,130,813 2,426,119 77 3,916,726 125 1,490,607 48
2005 3,036,138 3,860,307 127 5,122,182 169 1,261,876 42
2006 2,661,671 3,341,807 126 2,486,572 93 855,235- 32-
2007 3,106,994 6,032,493 194 6,041,704 194 9,211 0
2008 3,562,347 5,416,501 152 759,078 21 4,657,423- 131-
2009 3,162,652 4,323,427 137 862,608 27 3,460,819- 109-
2010 4,058,573 3,507,720 86 1,573,934 39 1,933,786- 48-
2011 3,354,514 4,590,583 137 1,452,217 43 3,138,366- 94-
TOTAL 38,445,923 46,704,930 121 34,945,261 91 11,759,668- 31-
THREE-YEAR MOVING AVERAGES
00-02 3,110,246 3,048,454 98 2,965,233 95 83,221- 3-
01-03 2,811,458 3,402,245 121 2,509,244 89 893,000- 32-
02-04 2,868,229 3,154,525 110 3,423,619 119 269,095 9
03-05 3,069,478 3,449,012 112 4,291,150 140 842,138 27
04-06 2,942,874 3,209,411 109 3,841,827 131 632,416 21
05-07 2,934,935 4,411,536 150 4,550,153 155 138,617 5
06-08 3,110,337 4,930,267 159 3,095,785 100 1,834,482- 59-
07-09 3,277,331 5,257,474 160 2,554,463 78 2,703,010- 82-
08-10 3,594,524 4,415,883 123 1,065,207 30 3,350,676- 93-
09-11 3,525,246 4,140,577 117 1,296,253 37 2,844,324- 81-
FIVE -YEAR AVERAGE
07-11 3,449,016 4,774,145 138 2,137,908 62 2,636,237- 76-
.
P__~
111-781
PACIFICORP
UTAH PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 7,673,110 436,948 6 1,737,048 23 1,300,100 17
2001 1,476,584 559,285 38 651,649 44 92,364 6
2002 1,108,165 1,213,002 109 1,045,002 94 168,000- 15-
2003 1,611,049 1,978,929 123 2,236,485 139 257,556 16
2004 1,759,455 1,037,231 59 2,408,126 137 1,370,895 78
2005 1,469,923 1,142,940 78 2,328,928 158 1,185,987 81
2006 927,903 1,180,104 127 1,343,595 145 163,491 18
2007 1,730,723 2,145,986 124 2,607,008 151 461,023 27
2008 2,849,416 2,222,290 78 716,289 25 1,506,001- 53-
2009 1,875,466 1,782,852 95 401,251 21 1,381,600- 74-
2010 1,768,719 1,365,328 77 1,348,642 76 16,686- 1-
2011 1,713,791 1,156,633 67 1,251,019 73 94,386 6
TOTAL 25,964,305 16,221,527 62 18,075,043 70 1,853,516 7
THREE-YEAR MOVING AVERAGES
00-02 3,419,287 736,411 22 1,144,566 33 408,155 12
01-03 1,398,600 1,250,405 89 1,311,045 94 60,640 4
02-04 1,492,890 1,409,720 94 1,896,538 127 486,817 33
03-05 1,613,476 1,386,367 86 2,324,513 144 938,146 58
04-06 1,385,760 1,120,092 81 2,026,883 146 906,791 65
05-07 1,376,183 1,489,677 108 2,093,177 152 603,500 44
06-08 1,836,014 1,849,460 101 1,555,631 85 293,829- 16-
07-09 2,151,868 2,050,376 95 1,241,516 58 808,860- 38-
08-10 2,164,534 1,790,157 83 822,061 38 968,096- 45-
09-11 1,785,992 1,434,937 80 1,000,304 56 434 1 633- 24-
FIVE-YEAR AVERAGE
07-11 1,987,623 1,734,618 87 1,264,842 64 469,776- 24-
111-782
COST OF
REMOVAL
AMOUNT PCT
111,816 223

148,729 92

119,981 39

279,291 93
357,425 103

188,887 47

270,698 68

361,010 90

424,095 61

426,004 68

494,836 58

554,248 40

3,737,020 63
GROSS
SALVAGE
AMOUNT PCT

21,074 42

53,365 33

89,423 29
378,395 126

261,356 75

240,679 59

229,994 58

596,531 149

72,406 10

94,551 15

86,065 10

133,561 10

2,257,399 38
.
PACIFICORP
UTAH PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
126,842 73 54,621 31
182,667 71 173,728 68
252,232 79 243,058 76
275,201 78 293,476 84
272,336 71 244,009 64
273,531 68 355,735 89
351,934 71 299,644 60
403,703 70 254,496 44
448,312 62 84,341 12
491,696 51 104,726 11
REGULAR
YEAR RETIREMENTS
2000 50,223
2001 160,810
2002 310,119
2003 301,088
2004 347,479
2005 404,530
2006 399,291
2007 401,272
2008 694,943
2009 629,027
2010 846,409
2011 1,394,903
TOTAL 5,940,095
S THREE-YEAR MOVING AVERAGES
00-02 173,717
01-03 257,339
02-04 319,562
03-05 351,032
04-06 383,767
05-07 401,698
06-08 498,502
07-09 575,081
08-10 723,460
09-11 956,780
NET
SALVAGE
AMOUNT PCT
90,742- 181-
95,363- 59-
30,558- 10-
99,103 33
96,069- 28-
51,792 13
40,704- 10-
235,521 59
351,689- 51-
331,454- 53-
408,771- 48-
420,687- 30-
1,479,621- 25-
72,221- 42-
8,939- 3-
9,175- 3-
18,275 5
28,327- 7-
82,203 20
52,291- 10-
149,207- 26-
363,971- 50-
386,970- 40-
FIVE-YEAR AVERAGE
07-11 793,311 452,039 57 196,623 25 255,416- 32-
.
111-783
PAC IF I CORP
UTAH PROPERTY

.
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
2000 590,361 18,025 3 135,359 23
2001 241,406 30,463 13 81,458 34
2002 444,744 204,263 46 297,362 67
2003 543,778 502,562 92 414,851 76
2004 717,135 382,641 53 315,330 44
2005 923,078 254,452 28 706,363 77
2006 480,012 340,625 71 374,750 78
2007 839,305 427,507 51 774,874 92
2008 1,435,623 786,201 55 202,197 14
2009 1,024,140 419,577 41 165,548 16
2010 1,286,710 461,182 36 235,376 18
2011 2,234,064 468,373 21 243,345 11
TOTAL 10,760,356 4,295,870 40 3,946,813 37
THREE-YEAR MOVING AVERAGES
00-02 425,504 84,250 20 171,393 40
01-03 409,976 245,762 60 264,557 65
02-04 568,553 363,155 64 342,514 60
03-05 727,997 379,885 52 478,848 66
04-06 706,742 325,906 46 465,481 66
05-07 747,465 340,861 46 618,662 83
06-08 918,313 518,111 56 450,607 49
07-09 1,099,689 544,428 50 380,873 35
08-10 1,248,824 555,653 44 201,041 16
09-11 1,514,971 449,711 30 214,756 14
NET
SALVAGE
AMOUNT PCT

117,334 20

50,996 21

93,099 21
87,711- 16-

67,312- 9-

451,911 49

34,125 7

347,367 41
584,004- 41-
254,028- 25-
225,806- 18-
225,028- 10-

349, 056- 3-
.

87,143 20

18,795 5

20,641- 4-

98,963 14

139,575 20

277,801 37
67,504- 7-
163,555- 15-
354,613- 28-
234,954- 16-
FIVE-YEAR AVERAGE
07-11 1,363,968 512,568 38 324,268 24 188,300- 14-
II
PACIFICORP
UTAH PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
REGULAR
RETIREMENTS
2,603,417
1,997,531
1,955,524
2,938,829
2,397,491
2,920,372
2,396,071
2,985,492
3,578,868
3,017,495
2,960,124
3,848,904
COST OF
REMOVAL
AMOUNT PCT
495,281 19
438,274 22
1,395,180 71
1,993,083 68
1,626,452 68
1,726,822 59
1,968,703 82
2,704,264 91
2,684,555 75
2,575,552 85
2,434,274 82
2,665,846 69
GROSS
SALVAGE
AMOUNT PCT
2,475,536 95
1,501,886 75
1,317,276 67
2,076,256 71
1,973,462 82
2,374,629 81
2,220,746 93
4,362,983 146
2,486,639 69
2,140,926 71
2,265,935 77
2,066,804 54
NET
SALVAGE
AMOUNT PCT

1,980,255 76

1,063,611 53

77,903- 4-

83,173 3

347,011 14

647,808 22

252,043 11

1,658,720 56
197,916- 6-
434,625- 14-
168,339- 6-
599,041- 16-
YEAR
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
TOTAL 33,600,119 22,708,284 68 27,263,080 81 4,554,796 14
THREE-YEAR MOVING AVERAGES
00-02 2,185,491 776,245 36 1,764,899 81 988,654 45
01-03 2,297,295 1,275,512 56 1,631,806 71 356,294 16
02-04 2,430,615 1,671,572 69 1,788,998 74 117,427 5
03-05 2,752,231 1,782,119 65 2,141,449 78 359,330 13
04-06 2,571,312 1,773,992 69 2,189,613 85 415,621 16
05-07 2,767,312 2,133,263 77 2,986,120 108 852,857 31
06-08 2,986,810 2,452,507 82 3,023,456 101 570,949 19
07-09 3,193,951 2,654,790 83 2,996,850 94 342,059 11
08-10 3,185,495 2,564,794 81 2,297,833 72 266,960- 8-
09-11 3,275,508 2,558,557 78 2,157,889 66 400,668- 12-
FIVE-YEAR AVERAGE
07-11 3,278,176 2,612,898 80 2,664,658 81 51,760 2
.
.
111-785
REGULAR
YEAR RETIREMENTS
2000 64,768-
2001 52,765
2002 24,931
2003 71,362
2004, 267,470
2005 231,503
2006 583,516
2007 390,404
2008 534,391
2009 308,579
2010 282,044
2011 342,523
TOTAL 3,024,720
PACIFICORP
UTAH PROPERTY

•i
ACCOUNT 369 SERVICES
SUMMARY OF BOOK SALVAGE
COST OF
REMOVAL
AMOUNT PCT

31,787 49-

10,823 21

23,114 93

54,817 77

29,416 11

65,872 28

59,307 10

79,328 20

239,400 45

195,465 63

186,141 66

195,577 57

1,171,049 39
GROSS
SALVAGE
AMOUNT PCT
88,889 137-
53,002 100

15,987 64

65,373 92

54,710 20

113,885 49

54,491 9

167,056 43

82,808 15

59,250 19

118,609 42

157,572 46

1,031,633 34
NET
SALVAGE
AMOUNT PCT

57,102 88-

42,179 80
7,128- 29-

10,556 15

25,294 9

48,013 21

4,816- 1-
87,729 22
156,592- 29-
136,215- 44-
67,532- 24-
38,006- 11-

139,415- 5-
THREE-YEAR MOVING AVERAGES
00-02 4,309
01-03 49,686
02-04 121,255
03-05 190,112
04-06 360,830
05-07 401,808
06-08 502,770
07-09 411,125
08-10 375,005
09-11 311,049
21,908 508 52,626
29,585 60 44,787 90
35,782 30 45,357 37
50,035 26 77,990 41
51,532 14 74,362 21
68,169 17 111,811 28
126,012 25 101,452 20
171,398 42 103,038 25
207,002 55 86,889 23
192,394 62 111,810 36

30,718 713

15,202 31

9,574 8

27,954 15

22,830 6

43,642 11
24,560- 5-
68,359- 17-
120,113- 32-
80,584- 26-
FIVE-YEAR AVERAGE
07-11 371,588 179,182 48 117,059 32 62,123- 17-
r
L
iiii:i
GROSS
SALVAGE
AMOUNT PCT

627,003 20

363,558 32
0
0
0
500 0
0
0
3,207 0
0
0

14,093 0

1,008,362 1
NET
SALVAGE
AMOUNT PCT

627,003 20

363,558 32

58,917- 3-

60,899- 5-

82,572- 5-

109, 120- 4-

55,883- 3-

368, 131- 2-

172, 930- 1-
215,494- 10-

44,510- 0

25,998- 1-

203,894- 0
PACIFICORP
L
UTAH PROPERTY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
REGULAR
YEAR RETIREMENTS
2000 3,058,986
2001 1,150,417
2002 1,800,180
2003 1,336,414
2004 1,520,381
2005 2,650,679
2006 1,888,008
2007 23,261,826
2008 22,196,731
2009 2,242,026
2010 11,204,895
2011 4,238,183
TOTAL 76,548,725
S THREE-YEAR MOVING AVERAGES
00-02 2,003,194
01-03 1,429,003
02-04 1,552,325
03-05 1,835,824
04-06 2,019,689
05-07 9,266,838
06-08 15,782,188
07-09 15,900,194
08-10 11,881,217
09-11 5,895,035
FIVE-YEAR AVERAGE
07-11 12,628,732
COST OF
REMOVAL
AMOUNT PCT
0
0

58,917 3

60,899 5

82,572 5

109,620 4

55,883 3

368,131 2

176,137 1

215,494 10

44,510 0

40,091 1

1,212,256 2
168,873 1
0
3,460 0 165,413- 1-
19,639 1 330,187 16 310,548 16
39,939 3 121,186 8 81,247 6
67,463 4 0 67,463- 4-
84,364 5 167 0 84,197- 5-
82,692 4 167 0 82,525- 4-
177,878 2 167 0 177,711- 2-
200,050 1 1,069 0 198,981- 1-
253,254 2 1,069 0 252,185- 2-
145,380 1 1,069 0 144,311- 1-
100,032 2 4,698 0 95,334- 2-
Iflyth
PACIFICORP
UTAH PROPERTY

•i
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 138,798 5,476 4 34,214 25 28,738 21
2001 75,443 15,463 20 24,867 33 9,404 12
2002 65,936 28,426 43 2,602 4 25,825- 39-
2003 56,169 60,567 108 15,788 28 44,780- 80-
2004 44,686 34,955 78 16,690 37 18,265- 41-
2005 46,968 23,528 50 45,048 96 21,519 46
2006 47,700 24,101 51 6,362 13 17,739- 37-
2007 30,674 36,999 121 17,400 57 19,599- 64-
2008 61,006 45,001 74 7,312 12 37,689- 62-
2009 38,676 41,568 107 3,764 10 37,804- 98-
2010 56,895 48,356 85 9,766 17 38,589- 68-
2011 48,053 46,183 96 7,031 15 39,152- 81-
TOTAL 711,004 410,625 58 190,844 27 219,781- 31-
THREE-YEAR MOVING AVERAGES
00-02 93,392 16,455 18 20,561 22 4,106 4
01-03 65,849 34,819 53 14,419 22 20,400- 31-
02-04 55,597 41,316 74 11,693 21 29,623- 53-
03-05 49,274 39,684 81 25,842 52 13,842- 28-
04-06 46,452 27,528 59 22,700 49 4,828- 10-
05-07 41,781 28,209 68 22,936 55 5,273- 13-
06-08 46,460 35,367 76 10,358 22 25,009- 54-
07-09 43,452 41,189 95 9,492 22 31,697- 73-
08-10 52,192 44,975 86 6,947 13 38,027- 73-
09-11 47,875 45,369 95 6,854 14 38,515- 80-
FIVE-YEAR AVERAGE
07-11 47,061 43,621 93 9,055 19 34,567- 73-
•i
.
111-788
.
YEAR
2008
2009
2010
2011
PACIFICORP
UTAH PROPERTY
ACCOUNT 372 LEASED PROPERTY ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE

RETIREMENTS AMOUNT PCT AMOUNT PCT

44,785 0 0
NET
SALVAGE
AMOUNT PCT
0
TOTAL 44,785 0 0
THREE-YEAR MOVING AVERAGES
08-10 14,928 0 0
09-11
10
PACIFICORP
UTAH PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 258,123 73,414 28 218,441 85 145,027 56
2001 415,026 48,828 12 169,047 41 120,220 29
2002 389,553 102,858 26 68,885 18 33,972- 9-
2003 248,610 124,001 50 84,273 34 39,728- 16-
2004 540,836 77,376 14 75,182 14 2,194- 0
2005 358,367 76,000 21 78,879 22 2,879 1
2006 333,574 103,259 31 42,920 13 60,338- 18-
2007 267,715 287,966 108 156,887 59 131,080- 49-
2008 393,344 273,337 69 4,927 1 268,410- 68-
2009 245,567 268,335 109 30,484 12 237,851- 97-
2010 3,555,044 299,744 8 351,810 10 52,066 1
2011 1,096,727 166,095 15 426,043 39 259,947 24
TOTAL 8,102,487 1,901,212 23 1,707,778 21 193,434- 2-
THREE-YEAR MOVING AVERAGES
00-02 354,234 75,033 21 152,124 43 77,091 22
01-03 351,063 91,896 26 107,402 31 15,506 4
02-04 393,000 101,412 26 76,113 19 25,298- 6-
03-05 382,604 92,459 24 79,445 21 13,014- 3-
04-06 410,926 85,545 21 65,660 16 19,884- 5-
05-07 319,885 155,742 49 92,895 29 62,846- 20-
06-08 331,544 221,521 67 68,245 21 153,276- 46-
07-09 302,208 276,546 92 64,099 21 212,447- 70-
08-10 1,397,985 280,472 20 129,074 9 151,398- 11-
09-11 1,632,446 244,725 15 269,446 17 24,721 2
•i
•1
FIVE-YEAR AVERAGE
07-11 1,111,679 259,095 23 194,030 17 65,065- 6-
111-790
PACIFICORP
UTAH PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 1,685 0 51,070 51,070
2001 1,386,076 0 829,403 60 829,403 60
2002 1,548 0 0 0
2003 1,636,156 244,493 15 617,003 38 372,511 23
2004 389,425 209,882 54 0 209,882- 54-
2005 708,381 114,396 16 503- 0 114,899- 16-
2006 241,308 117,837 49 0 117,837- 49-
2007 566,833 133,813 24 0 133,813- 24-
2008 1,477,746 135,551 9 0 135,551- 9-
2009 559,823 51,117 9 0 51,117- 9-
2010 229,016 36,087 16 0 36,087- 16-
2011 80,946 18,136 22 0 18,136- 22-
TOTAL 7,278,944 1,061,312 15 1,496,974 21 435,662 6
THREE-YEAR MOVING AVERAGES
00-02 463,103 0 293 1 491 63 293,491 63
01-03 1,007,927 81,498 8 482,135 48 400,638 40
02-04 675,710 151,458 22 205,668 30 54,209 8
03-05 911,321 189,590 21 205,500 23 15,910 2
04-06 446,372 147,372 33 168- 0 147,539- 33-
05-07 505,508 122,016 24 168- 0 122,183- 24-
06-08 761,963 129,067 17 0 129,067- 17-
07-09 868,134 106,827 12 0 106,827- 12-
08-10 755,528 74,251 10 0 74,251- 10-
09-11 289,928 35,113 12 0 35,113- 12-
FIVE-YEAR AVERAGE
07-11 582,873 74,941 13 0 74,941- 13-
L
111-791
PACIFICORP
UTAH PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 1,131,823 0 493,414- 44- 493,414- 44-
2001 739,759 0 115,051 16 115,051 16
2002 820,879 0 102,861 13 102,861 13
2003 843,460 0 7,506 1 7,506 1
2004 628,984 0 58,935 9 58,935 9
2005 2,355,584 0 187,469 8 187,469 8
2006 1,206,346 0 108,707 9 108,707 9
2007 834,045 0 76,459 9 76,459 9
2008 1,156,417 0 82,841 7 82,841 7
2009 2,019,150 0 148,772 7 148,772 7
2010 1,245,279 0 65,124 5 65,124 5
2011 294,585 0 16,546 6 16,546 6
TOTAL 13,276,311 0 476,858 4 476,858 4
THREE-YEAR MOVING AVERAGES
00-02 897,487 0 91,834- 10- 91,834- 10-
01-03 801,366 0 75,139 9 75,139 9
02-04 764,441 0 56,434 7 56,434 7
03-05 1,276,009 0 84,637 7 84,637 7
04-06 1,396,971 0 118,370 8 118,370 8
05-07 1,465,325 0 124,212 8 124,212 8
06-08 1,065,603 0 89,335 8 89,335 8
07-09 1,336,538 0 102,691 8 102,691 8
08-10 1,473,616 0 98,913 7 98,913 7
09-11 1,186,338 0 76,814 6 76,814 6
FIVE-YEAR AVERAGE
07-11 1,109,895 0 77,948 7 77,948 7
•i
111-792
PACIFICORP
UTAH PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 1,502,553 0 138,543 9 138,543 9
2001 670,955 0 104,351 16 104,351 16
2002 1,259,671 0 86,929 7 86,929 7
2003 1,061,163 0 20,416 2 20,416 2
2004 722,676 0 88,471 12 88,471 12
2005 1,967,714 0 142,852 7 142,852 7
2006 1,183,164 0 209,889 18 209,889 18
2007 1,340,609 0 95,754 7 95,754 7
2008 558,410 0 21,393 4 21,393 4
2009 757,964 0 32,789 4 32,789 4
2010 451,286 0 14,129 3 14,129 3
2011 218,798 0 9,831 4 9,831 4
TOTAL 11,694,962 0 965,348 8 965,348 8
THREE-YEAR MOVING AVERAGES
00-02 1,144,393 0 109,941 10 109,941 10
01-03 997,263 0 70,565 7 70,565 7
02-04 1,014,503 0 65,272 6 65,272 6
03-05 1,250,517 0 83,913 7 83,913 7
04-06 1,291,184 0 147,071 11 147,071 11
05-07 1,497,162 0 149,498 10 149,498 10
06-08 1,027,394 0 109,012 11 109,012 11
07-09 885,661 0 49,979 6 49,979 6
08-10 589,220 0 22,771 4 22,771 4
09-11 476,016 0 18,917 4 18,917 4
FIVE-YEAR AVERAGE
07-11 665,413 34,779 5 34,779 5
.
111-793
PACIFICORP
UTAH PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 398,585 0 75,099 19 75,099 19
2001 254,796 0 79,255 31 79,255 31
2002 120,885 0 19,390 16 19,390 16
2003 272,036 0 38,455 14 38,455 14
2004 137,465 0 14,686 11 14,686 11
2005 841,231 0 272,198 32 272,198 32
2006 262,240 0 47,345 18 47,345 18
2007 154,549 0 10,226 7 10,226 7
2008 137,617 0 6,887 5 6,887 5
2009 34,886 0 898 3 898 3
2010 70,000 0 1,864 3 1,864 3
2011 31,006 0 2,776 9 2,776 9
TOTAL 2,715,296 0 569,078 21 569,078 21
THREE-YEAR MOVING AVERAGES I
00-02 258,089 0 57,914 22 57,914 22
01-03 215,906 0 45,700 21 45,700 21
02-04 176,796 0 24,177 14 24,177 14
03-05 416,911 0 108,446 26 108,446 26
04-06 413,646 0 111,410 27 111,410 27
05-07 419,340 0 109,923 26 109,923 26
06-08 184,802 0 21,486 12 21,486 12
07-09 109,017 0 6,004 6 6,004 6
08-10 80,834 0 3,216 4 3,216 4
09-11 45,297 0 1,846 4 1,846 4
FIVE-YEAR AVERAGE
07-11 85,611 0 4,530 5 4,530 5
•1
111-794
PACIFICORP
UTAH PROPERTY
ACCOUNT 392.3 AIRCRAFT
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
2011 1,596,176 0
TOTAL 1,596,176 0
GROSS
SALVAGE
AMOUNT PCT

380,000 24

380,000 24
NET
SALVAGE
AMOUNT PCT

380,000 24

380,000 24
.
.
111-795
PACIFICORP
UTAH PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2002 286,737 0 29,767 10 29,767 10
2003 287,479 0 0 0
2004 442,761 0 66,655 15 66,655 15
2005 364,749 0 81,223 22 81,223 22
2006 294,375 0 60,791 21 60,791 21
2007 518,951 0 107,149 21 107,149 21
2008 398,622 0 49,385 12 49,385 12
2009 360,073 0 42,868 12 42,868 12
2010 603,054 0 44,427 7 44,427 7
2011 312,212 0 28,763 9 28,763 9
TOTAL 3,869,013 0 511,028 13 511,028 13
THREE-YEAR MOVING AVERAGES
02-04 338,992 0 32,141 9 32,141 9
03-05 364,996 0 49,293 14 49,293 14
04-06 367,295 0 69,556 19 69,556 19
05-07 392,692 0 83,054 21 83,054 21
06-08 403,983 0 72,441 18 72,441 18
07-09 425,882 0 66,467 16 66,467 16
08-10 453,916 0 45,560 10 45,560 10
09-11 425,113 0 38,686 9 38,686 9
FIVE-YEAR AVERAGE
07-11 438,582 0 54,518 12 54,518 12
111-796
PACIFICORP
UTAH PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 6,481,459 0 798,646 12 798,646 12
2001 2,378,397 0 493,201 21 493,201 21
2002 1,874,680 0 122,669 7 122,669 7
2003 3,871,820 0 1,031,288 27 1,031,288 27
2004 5,370,915 0 539,742 10 539,742 10
2005 5,805,482 0 658,300 11 658,300 11
2006 2,984,682 0 560,610 19 560,610 19
2007 6,785,870 37,353 1 971,006 14 933,653 14
2008 1,914,870 0 127,999 7 127,999 7
2009 1,365,313 15,810 1 209,297 15 193,487 14
2010 2,667,148 0 784,769 29 784,769 29
2011 3,398,189 0 767,366 23 767,366 23
TOTAL 44,898,825 53,163 0 7,064,894 16 7,011,731 16
THREE-YEAR MOVING AVERAGES
00-02 3,578,179 0 471,506 13 471,506 13
01-03 2,708,299 0 549,053 20 549,053 20
02-04 3,705,805 0 564,566 15 564,566 15
03-05 5,016,072 0 743,110 15 743,110 15
04-06 4,720,360 0 586,217 12 586,217 12
05-07 5,192,011 12,451 0 729,972 14 717,521 14
06-08 3,895,141 12,451 0 553,205 14 540,754 14
07-09 3,355,351 17,721 1 436,101 13 418,380 12
08-10 1,982,444 5,270 0 374,022 19 368,752 19
09-11 2,476,883 5,270 0 587,144 24 581,874 23
FIVE-YEAR AVERAGE
07-11 3,226,278 10,633 0 572,087 18 561,455 17
111-797
[1
0
.
IDAHO PROPERTY
El
0
.
W]
0
141 5 iJ 141- 5-
0 0
0 0 0
0 0 0
47 30 0 47- 30-
47 30 0 47- 30-
47 30 0 47- 30-
28 30
Ell
PACIFICORP
IDAHO PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
2002 2,345 0 0
2003
2004
2005 0 0
2006
2007 474 141 30 0
2008
2009
2010
2011
TOTAL 2,820
THREE-YEAR MOVING AVERAGES
02-04 782
03-05
04-06
05-07 158
06-08 158
07-09 158
08-10
09-11
FIVE-YEAR AVERAGE
07-11 95
NET
SALVAGE
AMOUNT PCT
0
0
141- 30-
l ie
111-799
PAC IF I CORP
IDAHO PROPERTY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REMOVAL SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT AMOUNT PCT
0 0 0
23,333 8 0 23,333- 8-
22,816 6 0 22,816- 6-
9,711 9 0 9,711- 9-
11,484 3 24,293 7 12,809 4
53,753 19 0 53,753- 19-
19,519 13 0 19,519- 13-
6,642 16 0 6,642- 16-
39,784 21 0 39,784- 21-
67,567 26 0 67,567- 26-
17,749 16 0 17,749- 16-
76,176 27 0 76,176- 27-
348,534 14 24,293 1 324,241- 13-
15,383 6 0 15,383- 6-
18,620 7 0 18,620- 7-
14,670 5 8,098 3 6,573- 2-
24,983 10 8,098 3 16,885- 7-
28,252 11 8,098 3 20,154- 8-
26,638 17 0 26,638- 17-
21,982 17 0 21,982- 17-
37,998 23 0 37,998- 23-
41,700 22 0 41,700- 22-
53,830 24 0 53,830- 24-
THREE-YEAR MOVING AVERAGES
00-02 240,587
01-03 268,336
02-04 279,876
03-05 242,207
04-06 256,422
05-07 158,756
06-08 130,065
07-09 165,316
08-10 189,475
09-11 220,411
REGULAR
YEAR RETIREMENTS
2000 29,969
2001 298,715
2002 393,076
2003 113,217
2004 333,335
2005 280,068
2006 155,863
2007 40,336
2008 193,996
2009 261,616
2010 112,811
2011 286,806
TOTAL 2,499,809
FIVE-YEAR AVERAGE
07-11 179,113 41,584 23 0 41,584- 23-
01
III !:1iI.]
PACIFICORP
IDAHO PROPERTY
ACCOUNT 364 POLES, TOWERS, AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 288,981 8,361 280,621-
2000 1,142,620 494,279 43 13,381 1 480,898- 42-
2001 516,874 258,800 50 12,725 2 246,075- 48-
2002 401,697 379,842 95 7,376 2 372,465- 93-
2003 523,375 449,419 86 56,844 11 392,575- 75-
2004 493,986 467,837 95 55,372 11 412,465- 83-
2005 547,490 561,223 103 40,397 7 520,826- 95-
2006 561,614 369,626 66 19,005 3 350,621- 62-
2007 357,366 382,648 107 23,295 7 359,353- 101-
2008 559,324 568,547 102 84,346 15 484,201- 87-
2009 378,721 452,507 119 39,615 10 412,892- 109-
2010 246,950 441,179 179 21,522 9 419,658- 170-
2011 420,913 641,380 152 10,232 2 631,148- 150-
TOTAL 6,150,927 5,756,267 94 392,470 6 5,363,798- 87-
THREE-YEAR MOVING AVERAGES
99-01 553,165 347,353 63 11,489 2 335,864- 61-
00-02 687,063 377,640 55 11,161 2 366,479- 53-
01-03 480,648 362,687 75 25,648 5 337,038- 70-
02-04 473,019 432,366 91 39,864 8 392,502- 83-
03-05 521,617 492,826 94 50,871 10 441,955- 85-
04-06 534,363 466,228 87 38,258 7 427,971- 80-
05-07 488,823 437,832 90 27,566 6 410,267- 84-
06-08 492,768 440,274 89 42,215 9 398,058- 81-
07-09 431,803 467,901 108 49,085 11 418,815- 97-
08-10 394,998 487,411 123 48,494 12 438,917- 111-
09-11 348,861 511,689 147 23,790 7 487,899- 140-
FIVE-YEAR AVERAGE
07-11 392,655 497,252 127 35,802 9 461,450- 118-
S
III!:Isi
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
1999 96,327
2000 413,150 32,463 8
2001 239,825 25,596 11
2002 181,216 102,384 56
2003 232,506 80,015 34
2004 230,789 73,722 32
2005 229,044 158,976 69
2006 251,800 77,107 31
2007 147,161 78,996 54
2008 570,275 153,732 27
2009 153,913 80,933 53
2010 117,092 164,082 140
2011 562,814 85,921 15
TOTAL 3,329,586 1,210,252 36
GROSS NET
SALVAGE SALVAGE
AMOUNT PCT AMOUNT PCT
13,669 82,658-
22,222 5 10,241- 2-
25,836 11 241 0
3,572 2 98,812- 55-
20,910 9 59,105- 25-
25,110 11 48,611- 21-
21,653 9 137,322- 60-
7,720 3 69,387- 28-
12,696 9 66,300- 45-
31,819 6 121,913- 21-
26,826 17 54,107- 35-
7,835 7 156,246- 133-
2,774 0 83,147- 15-
222,643 7 987,609- 30-
S
PACIFICORP
IDAHO PROPERTY
[I
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
THREE-YEAR MOVING AVERAGES
99-01 217,659 51,462 24 20,576 9 30,886- 14-
00-02 278,064 53,481 19 17,210 6 36 1 271- 13-
01-03 217,849 69,332 32 16,773 8 52,559- 24-
02-04 214,837 85,374 40 16,531 8 68 1 843- 32-
03-05 230,780 104,237 45 22,558 10 81,680- 35-
04-06 237,211 103,268 44 18,161 8 85 1 107- 36-
05-07 209,335 105,026 50 14,023 7 91,003- 43-
06-08 323,079 103,278 32 17,412 5 85,867- 27-
07-09 290,450 104,554 36 23,780 8 80,774- 28-
08-10 280,427 132,916 47 22,160 8 110,756- 39-
09-11 277,940 110,312 40 12,479 4 97,833- 35-
FIVE-YEAR AVERAGE
07-11 310,251 112,733 36 16,390 5 96 1 343- 31-
S
111-802
GROSS
SALVAGE
AMOUNT PCT

60 1
0

14 0

778 14

2,110 18

1,659 10

328 1
1,636 169-

3,254 10

4,985 33

824 21

217 4

15,865 12
NET
SALVAGE
AMOUNT PCT
948-
9,457- 106-
1,583- 138-
2,187- 34-
3,254- 56-
4,643- 39-
8,559- 54-
3,639- 13-
7,970- 823
2,843- 9-
4,266- 28-
467- 12-
5,348- 103-
55,163- 41-
PACIFICORP
IDAHO PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
.
REGULAR
YEAR RETIREMENTS
1999
2000 8,930
2001 1,147
2002 6,429
2003 5,761
2004 11,761
2005 15,899
2006 27,677
2007 968-
2008 33,019
2009 15,122
2010 3,998
2011 5,197
TOTAL 133,972
THREE-YEAR MOVING AVERAGES
99-01 3,359
00-02 5,502
01-03 4,446
02-04 7,984
03-05 11,140
04-06 18,446
05-07 14,202
06-08 19,909
07-09 15,724
08-10 17,380
09-11 8,106
FIVE-YEAR AVERAGE
07-11 11,274
COST OF
REMOVAL
AMOUNT PCT
948
9,517 107
1,583 138

2,201 34

4,032 70

6,754 57

10,218 64

3,967 14
9,606 992-

6,097 18

9,251 61

1,290 32
5,565 107

71,029 53
6,362 56
.
2,183 19 4,179- 37-
4,016 120 20 1 3,996- 119-
4,434 81 24 0 4,409- 80-
2,605 59 264 6 2,341- 53-
4,329 54 967 12 3,361- 42-
7,001 63 1,516 14 5,485- 49-
6,979 38 1,366 7 5,614- 30-
7,930 56 1,208 9 6,722- 47-
6,557 33 1,739 9 4,817- 24-
8,318 53 3,292 21 5,026- 32-
5,546 32 3,021 17 2,525- 15-
5,369 66 2,009 25 3,360- 41-
LllIf*I
PACIFICORP
IDAHO PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 316 316-
2000 16,469 508 3 121 1 387- 2-
2001 455- 32 7- 0 32- 7
2002 38,871 4,556 12 0 4,556- 12-
2003 9,060 4,003 44 515 6 3,489- 39-
2004 44,686 6,758 15 5,798 13 960- 2-
2005 44,313 11,502 26 80 0 11,422- 26-
2006 24,596 5,748 23 2,416- 10- 8,164- 33-
2007 49,889 17,203 34 10,469 21 6,734- 13-
2008 45,818 8,500 19 87 0 8,413- 18-
2009 38,721 12,123 31 7,646 20 4,477- 12-
2010 4,876 6,583 135 0 6,583- 135-
2011 82,988 15,186 18 356 0 14,829- 18-
TOTAL 399,834 93,018 23 22,656 6 70,362- 18-
THREE-YEAR MOVING AVERAGES
99-01 5,338 285 5 40 1 245- 5-
00-02 18,295 1,699 9 40 0 1,658- 9-
01-03 15,825 2,864 18 172 1 2,692- 17-
02-04 30,872 5,106 17 2,104 7 3,001- 10-
03-05 32,686 7,421 23 2,131 7 5,290- 16-
04-06 37,865 8,003 21 1,154 3 6,849- 18-
05-07 39,599 11,484 29 2,711 7 8 1 773- 22-
06-08 40,101 10,484 26 2,713 7 7,770- 19-
07-09 44,810 12,609 28 6,067 14 6,541- 15-
08-10 29,805 9,069 30 2,578 9 6,491- 22-
09-11 42,195 11,297 27 2,667 6 8 1 630- 20-
FIVE-YEAR AVERAGE
07-11 44,459 11,919 27 3,712 8 8 1 207- 18-
•i
II!;IiI
GROSS
SALVAGE
AMOUNT PCT
68,177

190,560 46

8,667 5

19,082 8

72,715 24

100,848 33

110,800 37

97,846 36

81,770 22

172,730 37

48,358 16

40,144 16

80,917 36

1,092,613 30
NET
SALVAGE
AMOUNT PCT
66,896

187,916 45

7,226 4
70,357- 29-
57,427- 19-

17,443- 6-

16,459 5

4,619- 2-

24,449- 7-
53,542 11
56,022- 18-
38,121- 15-
38,435- 17-

25,165 1
PACIFICORP
IDAHO PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
.
REGULAR
YEAR RETIREMENTS
1999
2000 418,219
2001 192,307
2002 243,329
2003 303,146
2004 301,897
2005 303,327
2006 269,108
2007 363,583
2008 469,355
2009 307,688
2010 248,355
2011 222,317
TOTAL 3,642,630
THREE-YEAR MOVING AVERAGES
99-01 203,509
00-02 284,618
01-03 246,261
02-04 282,791
03-05 302,790
04-06 291,444
05-07 312,006
06-08 367,348
07-09 380,208
08-10 341,799
09-11 259,453
FIVE-YEAR AVERAGE
07-11 322,259
COST OF
REMOVAL
AMOUNT PCT
1,281

2,643 1

1,441 1

89,439 37

130,142 43

118,291 39

94,341 31

102,465 38

106,219 29

119,188 25

104,380 34

78,266 32

119,352 54

1,067,448 29
105,481 33
.
84,784 26 20,697- 6-
1,788 1 89,135 44 87,346 43
31,175 11 72,770 26 41,595 15
73,674 30 33,488 14 40,186- 16-
112,624 40 64,215 23 48,409- 17-
114,258 38 94,788 31 19,470- 6-
105,032 36 103,165 35 1,868- 1-
101,008 32 96,805 31 4,203- 1-
109,291 30 117,449 32 8,158 2
109,929 29 100,953 27 8,976- 2-
100,611 29 87,077 25 13,534- 4-
100,666 39 56,473 22 44,193- 17-
11!;1111
REGULAR
YEAR RETIREMENTS
2000 4,714
2001 3,072
2002 1,177
2003 16,552
2004 54,658
2005 27,111
2006 19,052
2007 24,308
2008 46,278
2009 29,612
2010 25,376
2011 19,708
TOTAL 271,617
THREE-YEAR MOVING AVERAGES
00-02 2,988
01-03 6,934
02-04 24,129
03-05 32,774
04-06 33,607
05-07 23,490
06-08 29,879
07-09 33,399
08-10 33,755
09-11 24,899
1,153 39 6 0 1,147- 38-
2,665 38 359 5 2,306- 33-
3,898 16 1,277 5 2,620- 11-
4,846 15 1,904 6 2,942- 9-
4,703 14 1,890 6 2,813- 8-
6,491 28 2,229 9 4,262- 18-
10,308 34 2,962 10 7,346- 25-
15,350 46 4,049 12 11,301- 34-
17,014 50 4,424 13 12,590- 37-
15,499 62 3,531 14 11,968- 48-
PACIFICORP
IDAHO PROPERTY
ACCOUNT 369 SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT
473 10 0
298 10 0
2,689 228 19 2
5,010 30 1,059 6
3,994 7 2,754 5
5,533 20 1,898 7
4,581 24 1,019 5
9,359 39 3,772 16
16,982 37 4,095 9
19,708 67 4,279 14
14,353 57 4,898 19
12,436 63 1,416 7
95,415 35 25,209 9
I
NET
SALVAGE
AMOUNT PCT
473- 10-
298- 10-
2,670- 227-
3,950- 24-
1,240- 2-
3,635- 13-
3,563- 19-
5,588- 23-
12,887- 28-
15,429- 52-
9,454- 37-
11,020- 56-
70,206- 26-
FIVE-YEAR AVERAGE
07-11 29,056 14,567 50 3,692 13 10,875- 37-
•i
II !IIIi
PACIFICORP
IDAHO PROPERTY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 560,386 0 0 0
2001 551,391 0 0 .0
2002 482,572 9,786 2 0 9,786- 2-
2003 518,013 7,686 1 0 7,686- 1-
2004 638,283 34,921 5 0 34,921- 5-
2005 618,706 24,537 4 0 24,537- 4-
2006 478,621 13,642 3 0 13,642- 3-
2007 564,435 17,398 3 0 17,398- 3-
2008 620,364 22,143 4 0 22,143- 4-
2009 496,359 24,603 5 0 24,603- 5-
2010 484,098 29,504 6 0 29,504- 6-
2011 1,490,817 37,401 3 0 37,401- 3-
TOTAL 7,504,046 221,621 3 0 221,621- 3-
MOVING AVERAGES THREE-YEAR
00-02 531,450 3,262 1 0 3,262- 1-
01-03 517,325 5,824 1 0 5,824- 1-
02-04 546,289 17,465 3 0 17,465- 3-
03-05 591,667 22,382 4 0 22,382- 4-
04-06 578,537 24,367 4 0 24,367- 4-
05-07 553,921 18,525 3 0 18,525- 3-
06-08 554,473 17,727 3 0 17,727- 3-
07-09 560,386 21,381 4 0 21,381- 4-
08-10 533,607 25,416 5 0 25,416- 5-
09-11 823,758 30,502 4 0 30,502- 4-
FIVE-YEAR AVERAGE
07-11 731,215 26,210 4 0 26,210- 4-
C
II!;11P1
PACIFICORP
IDAHO PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 4,229 57 1 0 57- 1-
2001 1,119 435 39 0 435- 39-
2002 113 113-
2003 777 0 0 0
2004 772 527 68 0 527- 68-
2005 646 447 69 0 447- 69-
2006 306 0 0 0
2007 1,347- 57 4- 0 57- 4
2008 3,688- 0 0 0
2009 415 559 135 0 559- 135-
2010 223 103 46 0 103- 46-
2011 223 309 138 0 309- 138-
TOTAL 3,677 2,607 71 0 2,607- 71-
THREE-YEAR MOVING AVERAGES
00-02 1,783 202 11 0 202- 11-
01-03 632 183 29 0 183- 29-
02-04 516 213 41 0 213- 41-
03-05 732 324 44 0 324- 44-
04-06 575 324 56 0 324- 56-
05-07 132- 168 128- 0 168- 128
06-08 1,576- 19 1- 0 19- 1
07-09 1,540- 205 13- 0 205- 13
08-10 1,017- 221 22- 0 221- 22
09-11 287 324 113 0 324- 113-
FIVE-YEAR AVERAGE
07-11 835- 206 25- 206- 25
F_
.
101
PACIFICORP
IDAHO PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 7,954 1,164- 15- 0 1,164 15
2001 8,714 271 3 0 271- 3-
2002 9,775 2,071 21 42 0 2,028- 21-
2003 5,151 2,973 58 80 2 2,893- 56-
2004 1,807 1,433 79 434 24 999- 55-
2005 2,748 669 24 0 669- 24-
2006 3,101 1,584 51 25 1 1,559- 50-
2007 1,487- 1,051 71- 290 20- 761- 51
2008 3,628 211 6 0 211- 6-
2009 9,338 1,665 18 916 10 749- 8-
2010 6,428 2,480 39 1,372 21 1,108- 17-
2011 3,947 1,059 27 154 4 905- 23-
TOTAL 61,105 14,303 23 3,313 5 10,989- 18-
THREE-YEAR MOVING AVERAGES
00-02 8,815 393 4 14 0 379- 4-
01-03 7,880 1,772 22 41 1 1,731- 22-
02-04 5,578 2,159 39 186 3 1,973- 35-
03-05 3,235 1,692 52 171 5 1,520- 47-
04-06 2,552 1,228 48 153 6 1,075- 42-
05-07 1,454 1,101 76 105 7 996- 68-
06-08 1,747 949 54 105 6 843- 48-
07-09 3,826 976 26 402 11 574- 15-
08-10 6,465 1,452 22 763 12 690- 11-
09-11 6,571 1,735 26 814 12 921- 14-
FIVE-YEAR AVERAGE
07-11 4,371 1,293 30 546 12 747- 17-
S
111-809
PACIFICORP
IDAHO PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT POT AMOUNT POT
2003 18,560 19,887 107 0 19,887- 107-
2004 48,856 6,943 14 0 6,943- 14-
2005 107,625 26,284 24 0 26,284- 24-
2006 51,700 12,651 24 0 12,651- 24-
2007 170,416 52,007 31 0 52,007- 31-
2008 196,800 852 0 0 852- 0
2009 47,548 760 2 0 760- 2-
2010 585 146 25 0 146- 25-
2011 76,759 10,026 13 0 10,026- 13-
TOTAL 718,847 129,556 18 0 129,556- 18-
THREE-YEAR MOVING AVERAGES
03-05 58,347 17,705 30 0 17 1 705- 30-
04-06 69,394 15,293 22 0 15,293- 22-
05-07 109,914 30,314 28 0 30,314- 28-
06-08 139,639 21,837 16 0 21,837- 16-
07-09 138,254 17,873 13 0 17 1 873- 13-
08-10 81,644 586 1 0 586- 1-
09-11 41,630 3,644 9 0 3,644- 9-
FIVE-YEAR AVERAGE
07-11 98,421 12,758 13 0 12,758- 13-
S
•1
PACIFICORP
IDAHO PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 120,045 0 6,759 6 6,759 6
2000 187,632 0 11,726 6 11,726 6
2001 126,057 0 8,544 7 8,544 7
2002 254,494 0 24,483 10 24,483 10
2003 39,003 0 692 2 692 2
2004 64,870 0 3,100 5 3,100 5
2005 179,802 0 32,048 18 32,048 18
2006 89,374 0 7,323 8 7,323 8
2007 50,566 0 2,448 5 2,448 5
2008 142,770 0 28,273 20 28,273 20
2009 220,081 0 9,562 4 9,562 4
2010 141,653 0 12,629 9 12,629 9
2011 23,650 0 2,121 9 2,121 9
TOTAL 1,639,996 0 149,709 9 149,709 9
THREE-YEAR MOVING AVERAGES
99-01 144,578 0 9,010 6 9,010 6
00-02 189,394 0 14,918 8 14,918 8
01-03 139,851 0 11,240 8 11,240 8
02-04 119,456 0 9,425 8 9,425 8
03-05 94,558 0 11,947 13 11,947 13
04-06 111,349 0 14,157 13 14,157 13
05-07 106,581 0 13,940 13 13,940 13
06-08 94,237 0 12,681 13 12,681 13
07-09 137,806 0 13,428 10 13,428 10
08-10 168,168 0 16,821 10 16,821 10
09-11 128,461 0 8,104 6 8,104 6
FIVE-YEAR AVERAGE
07-11 115,744 0 11,007 10 11,007 10
is
111-811
PACIFICORP
IDAHO PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE
•i
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 147,163 0 8,286 6 8,286 6
2000 162,468 0 10,258 6 10,258 6
2001 14,438 0 979 7 979 7
2002 205,218 0 29,898 15 29,898 15
2003 7,197 0 700 10 700 10
2004 128,809 0 26,045 20 26,045 20
2005 120,549 0 24,231 20 24,231 20
2006 235,560 0 21,693 9 21,693 9
2007 42,915 0 5,672 13 5,672 13
2008 34,983 0 761 2 761 2
2009 107,554 0 6,522 6 6,522 6
2010 29,744 0 2,895 10 2,895 10
2011
TOTAL 1,236,597
THREE-YEAR MOVING AVERAGES
99-01 108,023
00-02 127,375
01-03 75,618
02-04 113,741
03-05 85,518
04-06 161,639
05-07 133,008
06-08 104,486
07-09 61,817
08-10 57,427
09-11 45,766
FIVE-YEAR AVERAGE
07-11 43,039
0 137,939 11 137,939 11
0 6,508 6 6,508 6
0 13,712 11 13,712 11
0 10,525 14 10,525 14
0 18,881 17 18,881 17
0 16,992 20 16,992 20
0 23,990 15 23,990 15
0 17,199 13 17,199 13
0 9,375 9 9,375 9
0 4,318 7 4,318 7
0 3,393 6 3,393 6
0 3,139 7 3,139 7
0 3,170 7 3,170 7
•i
111-812
PACIFICORP
IDAHO PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
1999 28,768 0 3,240 11
2000 20,100 0 2,538 13
2001 48,542 0 6,580 14
2002 43,366 0 6,728 16
2003 975 0 668- 69-
2004 10,154 0 4,184 41
2005 46,548 0 0
2006 6,839 0 1,787 26
2007 5,513 0 2,178 40
2008 7,488 0 365 5
2009 32,733 0 2,202 7
2010
2011 826-
TOTAL 251,026 0 28,309 11
1,10
NET
SALVAGE
AMOUNT PCT
3,240 11
2,538 13
6,580 14
6,728 16
668- 69-
4,184 41
0
1,787 26
2,178 40
365 5
2,202 7
826-
28,309 11
THREE-YEAR MOVING AVERAGES
99-01 32,470
00-02 37,336
01-03 30,961
02-04 18,165
03-05 19,226
04-06 21,181
05-07 19,633
06-08 6,613
07-09 15,245
08-10 13,407
09-11 10,911
FIVE-YEAR AVERAGE
07-11 9,147
0 4,119 13 4,119 13
0 5,282 14 5,282 14
0 4,213 14 4,213 14
0 3,415 19 3,415 19
0 1,172 6 1,172 6
0 1,990 9 1,990 9
0 1,322 7 1,322 7
0 1,443 22 1,443 22
0 1,582 10 1,582 10
0 856 6 856 6
0 459 4 459 4
0 784 9 784 9
i•
111-813
PACIFICORP
IDAHO PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2002 198,750 0 15,989 8 15,989 8
2003 193,370 0 1,033- 1- 1,033- 1-
2004 72,878 0 36,517 50 36,517 50
2005 1,781- 1,781-
2006 118,098 0 17,256 15 17,256 15
2007 231,253 0 36,055 16 36,055 16
2008 214,108 0 36,510 17 36,510 17
2009 86,903 0 4,263 5 4,263 5
2010 2,174- 2,174-
2011 237,223 0 16,628 7 16,628 7
TOTAL 1,352,584 0 158,230 12 158,230 12
THREE-YEAR MOVING AVERAGES
02-04 154,999 0 17,158 11 17,158 11
03-05 88,749 0 11,235 13 11,235 13
04-06 63,659 0 17,331 27 17,331 27
05-07 116,450 0 17,177 15 17,177 15
06-08 187,820 0 29,940 16 29,940 16
07-09 177,422 0 25,609 14 25,609 14
08-10 100,337 0 12,866 13 12,866 13
09-11 108,042 0 6,239 6 6,239 6
FIVE-YEAR AVERAGE
07-11 153,898 0 18,256 12 18,256 12
01
PACIFICORP
0 IDAHO PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 549,658 0 41,265 8 41,265 8
2000 1,034,165 0 86,466 8 86,466 8
2001 86,303 0 7,800 9 7,800 9
2002 254,341 0 59,850 24 59,850 24
2003 324,836 0 63,113 19 63,113 19
2004 168,799 0 57,310 34 57,310 34
2005 269,676 0 61,435 23 61,435 23
2006 48,751 0 8,584 18 8,584 18
2007 478,126 0 64,554 14 64,554 14
2008 398,699 0 35,681 9 35,681 9
2009 395- 395-
2010 191,787 0 13,315 7 13,315 7
2011 474,241 0 44,516 9 44,516 9
TOTAL 4,279,382 0 543,494 13 543,494 13
THREE-YEAR MOVING AVERAGES
99-01 556,709 0 45,177 8 45,177 8
00-02 458,270 0 51,372 11 51,372 11
01-03 221,826 0 43,588 20 43,588 20
02-04 249,325 0 60,091 24 60,091 24
03-05 254,437 0 60,620 24 60,620 24
04-06 162,409 0 42,443 26 42,443 26
05-07 265,518 0 44,858 17 44,858 17
06-08 308,525 0 36,273 12 36,273 12
07-09 292,275 0 33,280 11 33,280 11
08-10 196,829 0 16,200 8 16,200 8
09-11 222,009 0 19,145 9 19,145 9
FIVE-YEAR AVERAGE
07-11 308,571 0 31,534 10 31,534 10
10
111-815
I
I
0
.
111-816 ARIZONA, COLORADO AND MONTANA PROPERTY
I
0
.
r
0
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1993 2,883 2,883-
1994
1995
1996
1997
1998 107,839 0 0 0
1999
2000
2001
2002 579 0 0 0
2003
2004
2005
2006
2007
. 2008
2009 427- 0 0 0
2010
2011
TOTAL 107,991 2,883 3 0 2,883- 3-
THREE-YEAR MOVING AVERAGES
93-95 961 961-
94-9 6
95-97
96-98 35,946 0 0 0
97-99 35,946 0 0 0
98-00 35,946 0 0 0
99-01
00-02 193 0 0 0
01-03 193 0 0 0
02-04 193 0 0 0
03-05
04-06
05-07
06-08
07-09 142- 0 0 0
111-817
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 142- 0 0
09-11 142- 0 0
FIVE-YEAR AVERAGE
07-11 85- 0 0
NET
SALVAGE
AMOUNT PCT
•i
•i
•i
II !;Ii;
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1998 252,079 0 439 0 439 0
1999
2000 16,057 0 545 3 545 3
2001 5,201 0 1,311 25 1,311 25
2002 23,340 0 6,125- 26- 6,125- 26-
2003 18,224 0 0 0
2004
2005 14,823 0 4,534 31 4,534 31
2006 39,828 0 1,417 4 1,417 4
2007 5,368 0 0 0
2008 28,703 0 1,005 3 1,005 3
2009 1,252 1,252
2010 5,855 0 5,380 92 5,380 92
2011 8,738 0 613 7 613 7
TOTAL 418,216 0 10,370 2 10,370 2
THREE-YEAR MOVING AVERAGES
98-00 89,379 0 328 0 328 0
99-01 7,086 0 619 9 619 9
00-02 14,866 0 1,423- 10- 1,423- 10-
01-03 15,588 0 1,605- 10- 1,605- 10-
02-04 13,855 0 2,042- 15- 2,042- 15-
03-05 11,016 0 1,511 14 1,511 14
04-06 18,217 0 1,984 11 1,984 11
05-07 20,006 0 1,984 10 1,984 10
06-08 24,633 0 807 3 807 3
07-09 11,357 0 752 7 752 7
08-10 11,519 0 2,546 22 2,546 22
09-11 4,864 0 2,415 50 2,415 50
FIVE-YEAR AVERAGE
07-11 9,733 0 1,650 17 1,650 17
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
SI
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1998 114,584 0 71 0 71 0
1999
2000 33,672 0 0 0
2001 14,426 0 3,636 25 3,636 25
2002 17,653 0 609 3 609 3
2003 9,338 0 0 0
2004 12,125 0 4,791 40 4,791 40
2005
2006 2,695 0 0 0
2007 30,546 0 0 0
2008 31,869 0 120 0 120 0
2009
2010 33,056 0 0 0
2011
TOTAL 299,964
THREE-YEAR MOVING AVERAGES
98-00 49,419
99-01 16,033
00-02 21,917
01-03 13,806
02-04 13,039
03-05 7,154
04-06 4,940
05-07 11,080
06-08 21,703
07-09 20,805
08-10 21,642
09-11 11,019
0 9,228 3 9,228 3
II
0 24 0 24 0
0 1,212 8 1,212 8
0 1,415 6 1,415 6
0 1,415 10 1,415 10
0 1,800 14 1,800 14
0 1,597 22 1,597 22
0 1,597 32 1,597 32
0 0 0
0 40 0 40 0
0 40 0 40 0
0 40 0 40 0
0 0 0
FIVE-YEAR AVERAGE
07-11 19,094 'I 24 0 24 0
.1
a
I * PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
1998 119,440 0 0
NET
SALVAGE
AMOUNT PCT
0
1999
2000
2001
2002
2003 540
2004
2005
2006
2007
2008 14,167
2009
2010 30,240
2011
TOTAL 164,387
THREE-YEAR MOVING AVERAGES
98-00 39,813
99-01
00-02
01-03 180
02-04 180
03-05 180
04-06
05-07
06-08 4,722
07-09 4,722
08-10 14,802
09-11 10,080
0 0 0
0 0 0
0 0 0
0 0 0
0 0 D
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
10
FIVE-YEAR AVERAGE
07-11 8,881 0 0 0
111-821
PAC IF I CORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1994 3,472 0 0 0
1995
1996 64,605 0 22,612 35 22,612 35
1997
1998 1,604,031 0 41,870 3 41,870 3
1999
2000 99,405 0 0 0
2001 80,090 0 0 0
2002 63,590 0 0 0
2003 11,416 0 0 0
2004 28,129 0 8,147 29 8,147 29
2005 59,586 0 0 0
2006 3,843 0 983 26 983 26
2007
2008 5,414 0 0 0
2009 11,641 0 2,122 18 2,122 18
2010 89,162 0 14,387 16 14,387 16
2011
TOTAL 2,124,384 0 90,121 4 90,121 4
THREE-YEAR MOVING AVERAGES
94-96 22,692 0 7,537 33 7,537 33
95-97 21,535 0 7,537 35 7,537 35
96-98 556,212 0 21,494 4 21,494 4
97-99 534,677 0 13,957 3 13,957 3
98-00 567,812 0 13,957 2 13,957 2
99-01 59,832 0 0 0
00-02 81,028 0 0 0
01-03 51,699 0 0 0
02-04 34,378 0 2,716 8 2,716 8
03-05 33,044 0 2,716 8 2,716 8
04-06 30,519 0 3,043 10 3,043 10
05-07 21,143 0 328 2 328 2
06-08 3,086 0 328 11 328 11
07-09 5,685 0 707 12 707 12
r
•i
111-822
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 35,406 0 5,503 16 5,503 16
09-11 33,601 0 5,503 16 5,503 16
FIVE-YEAR AVERAGE
07-11 21,243 3,302 16 3,302 16
9
III
.
•i
0
.
III !*Z!
UTAH MINING
.
0
U -I
II
0
I *
P__~
PACIFICORP
UTAH MINING
ACCOUNT 399.3 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 35,500 0 649- 2- 649- 2-
1993
1994 1,497 1,497-
1995 8,427 5,371 64 0 5,371- 64-
1996 2,409,799 41- 0 0 41 0
1997
1998 805,550 0 0 0
1999 110,142 0 0 0
2000 2,000,355 0 287,890 14 287,890 14
2001 865,376 865,376
2002 7,020 0 0 0
2003
2004 16,175 0 0 0
2005 33,175 3,620 11 0 3,620- 11-
2006
2007 69,266 15,000 22 0 15,000- 22-
2008 7,146 3,720 52 0 3,720- 52-
2009 2,017 19,464 965 0 19,464- 965-
2010
2011 108,636 5,110 5 0 5,110- 5-
TOTAL 5,613,209 53,741 1 1,152,617 21 1,098,876 20
THREE-YEAR MOVING AVERAGES
92-94 11,833 499 4 216- 2- 715- 6-
93-95 2,809 2,289 81 0 2,289- 81-
94-96 806,075 2,276 0 0 2,276- 0
95-97 806,075 1,777 0 0 1,777- 0
96-98 1,071,783 14- 0 0 14 0
97-99 305,230 0 0 0
98-00 972,015 0 95,963 10 95,963 10
99-01 703,499 0 384,422 55 384,422 55
00-02 669,125 0 384,422 57 384,422 57
01-03 2,340 0 288,459 288,459
02-04 7,732 0 0 0
03-05 16,450 1,207 1 7 0 1,207- 7-
04-06 16,450 1,207 7 0 1,207- 7-
05-07 34,147 6,207 18 0 6,207- 18-
06-08 25,471 6,240 24 0 6,240- 24-
07-09 26,143 12,728 49 0 12,728- 49-
111-825
PACIFICORP
UTAH MINING
ACCOUNT 399.3 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 3,054 7,728 253 0 7,728- 253-
09-11 36,884 8,191 22 0 8,191- 22-
FIVE-YEAR AVERAGE
07-11 37,413 8,659 23 0 8,659- 23-
.
411 1
0
10
PACIFICORP
ACCOUNT 399.41 SURFACE PROCESSING EQUIPMENT - PREP PLANT
SUMMARY OF BOOK SALVAGE
LOST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2000 963,656 0 159,500 17 159,500 17
2001
2002
2003
2004
2005 136,569 0 0 0
2006
2007
2008 166,339 0 0 0
2009 24,376 0 0 0
2010 68,500 0 0 0
2011 150,851 0 0 0
TOTAL 1,510,291 0 159,500 11 159,500 11
. THREE-YEAR MOVING AVERAGES

00-02 321,219
01-03
02-04

03-05 45,523

04-06 45,523

05-07 45,523

06-08 55,446

07-09 63,572

08-10 86,405

09-11 81,242
FIVE-YEAR AVERAGE

07-11 82,013
0 53,167 17 53,167 17
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
111-827
REGULAR
YEAR RETIREMENTS
1999 19,342,951
2000 14,199,818
2001 569,756
2002 11,475,976
2003 5,814,671
2004 1,147,217
2005 1,791,472
2006 1,330,577
2007 5,491,160
2008 3,988,199
2009 4,594,934
2010 1,771,767
2011 4,375,276
TOTAL 75,893,775
PACIFICORP
ACCOUNT 399.45 UNDERGROUND EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT

0 399,540 2

0 112,800 1

0 292,228 51

0 76,657 1

0 169,882 3

0 453,163 40

0 130,970 7

0 47,353- 4-

0 443,677 8

0 728,497 18

0 228,848 5

0 36,900 2

0 128,350 3

0 3,154,160 4
NET
SALVAGE
AMOUNT PCT
399,540 2
112,800 1
292,228 51
76,657 1
169,882 3
453,163 40
130,970 7
47,353- 4-
443,677 8
728,497 18
228,848 5
36,900 2
128,350 3
3,154,160 4
1]
SI THREE-YEAR MOVING AVERAGES
99-01 11,370,842
00-02 8,748,517
01-03 5,953,468
02-04 6,145,955
03-05 2,917,787
04-06 1,423,089
05-07 2,871,070
06-08 3,603,312
07-09 4,691,431
08-10 3,451,633
09-11 3,580,659
FIVE-YEAR AVERAGE
07-11 4,044,267
0 268,189 2 268,189 2
0 160,562 2 160,562 2
0 179,589 3 179,589 3
0 233,234 4 233,234 4
0 251,338 9 251,338 9
0 178,927 13 178,927 13
0 175,765 6 175,765 6
0 374,940 10 374,940 10
0 467,008 10 467,008 10
0 331,415 10 331,415 10
0 131,366 4 131,366 4
0 313,255 8 313,255 8
•i
I1!*;]

6,356 0

4,935 0

4,935 0
1,421- 0
0
0
0
0
0

9,958 0

26,308 0
33,781 1
33,781 1
12,982 0
449,919 41
449,919 35
449,919 35
0
0
0
795,000 9
795,660 9
27,424 0
28,845 0
8,047 0
451,340 41
449,919 35
449,919 35
0
0
0
785,042 9
769,352 8
PACIFICORP
S ACCOUNT 399.46 LONGWALL EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 133,494 0 0 0
2000 1,462,510 0 62,395 4 62,395 4
2001 17, 143, 695 19,069 0 38,947 0 19,878 0
2002 513,988 4,263- 1- 0 4,263 1
2003
2004 2,809,115 0 1,349,757 48 1,349,757 48
2005 1,069,260 0 0 0
2006
2007
2008 133,830 0 0 0
2009
2010 25, 216, 904 29,874 0 2,385,000 9 2,355,126 9
2011 2,631,424 49,050 2 1,979 0 47,071- 2-
TOTAL 51,114,220 93,730 0 3,838,078 8 3,744,347 7
S THREE-YEAR MOVING AVERAGES
99-01 6,246,566
00-02 6,373,398
01-03 5,885,894
02-04 1,107,701
03-05 1,292,792
04-06 1,292,792
05-07 356,420
06-08 44,610
07-09 44,610
08-10 8,450,245
09-11 9,282,776
FIVE-YEAR AVERAGE
07-11 5,596,432 15,785 0 477,396 9 461,611 8
i•
III!:!4!J
PACIFICORP
ACCOUNT 399.51 VEHICLES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1992 4,536- 0 0 0
1993
1994 38,156 0 0 0
1995 13,330 0 0 0
1996 175,700 0 5,982 3 5,982 3
1997
1998 234,758 0 0 0
1999 272,509 0 20,321 7 20,321 7
2000 52,897 0 0 0
2001 13,155 0 0 0
2002 182,549 0 4,433 2 4,433 2
2003 13,767 0 3,435 25 3,435 25
2004 18,430 0 0 0
2005 118,099 0 7,918 7 7,918 7
2006 21,025 0 0 0
2007 201,724 0 14,351 7 14,351 7
2008 27,420 0 2,215 8 2,215 8
2009 46,030 0 975 2 975 2
2010 26,609 0 9,196 35 9,196 35
2011
TOTAL 1,451,619 0 68,826 5 68,826 5
THREE-YEAR MOVING AVERAGES
92-94 11,207 0 0 0
93-95 17,162 0 0 0
94-96 75,728 0 1,994 3 1,994 3
95-97 63,010 0 1,994 3 1,994 3
96-98 136,819 0 1,994 1 1,994 1
97-99 169,089 0 6,774 4 6,774 4
98-00 186,721 0 6,774 4 6,774 4
99-01 112,854 0 6,774 6 6,774 6
00-02 82,867 0 1,478 2 1,478 2
01-03 69,823 0 2,623 4 2,623 4
02-04 71,582 0 2,623 4 2,623 4
03-05 50,099 0 3,784 8 3,784 8
04-06 .52,518 0 2,639 5 2,639 5
05-07 113,616 0 7,423 7 7,423 7
06-08 83,389 0 5,522 7 5,522 7
07-09 91,725 0 5,847 6 5,847 6
•i
•i
•i
III !;K.]
PACIFICORP
ACCOUNT 399.51 VEHICLES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 33,353 0 4,129 12
09-11 24,213 0 3,390 14
NET
SALVAGE
AMOUNT PCT

4,129 12

3,390 14
i•
FIVE-YEAR AVERAGE
07-11 60,357 [I 5,347 9 5,347 9
i•
111-831
PACIFICORP
ACCOUNT 399.52 HEAVY CONSTRUCTION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1993 72,229- 0 0 0
1994 62,399 0 0 0
1995 72,229 0 0 0
1996
1997
1998 206,039 0 0 0
1999 401,136 0 6,044 2 6,044 2
2000 1,645,443 0 4,100 0 4,100 0
2001 1,934,943 0 179,200 9 179,200 9
2002
2003 30,000 30,000
2004 327,553 0 0 0
2005 140,674 0 0 0
2006
2007 91,823 0 0 0
2008 38,310 0 4,500 12 4,500 12
2009 11,914 0 1,500 13 1,500 13
2010 152,962 0 0 0
2011
TOTAL 5,013,197 0 225,344 4 225,344 4
•i
.1
THREE-YEAR MOVING AVERAGES
93-95 20,800
94-96 44,876
95-97 24,076
96-98 68,680
97-99 202,392
98-00 750,873
99-01 1,327,174
00-02 1,193,462
01-03 644,981
02-04 109,184
03-05 156,076
04-06 156,076
05-07 77,499
06-08 43,378
07-09 47,349
0 0
0 0
0 0
0 0
0 2,015 1
0 3,381 0
0 63,115 5
0 61,100 5
0 69,733 11
0 10,000 9
0 10,000 6
0 0
0 0
0 1,500 3
0 2,000 4
0
0
0
0
2,015 1
3,381 0
63,115 5
61,100 5
69,733 11
10,000 9
10,000 6
0
0
1,500 3
2,000 4
.1
0
PACIFICORP
ACCOUNT 399.52 HEAVY CONSTRUCTION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 67,729 0 2,000 3
09-11 54,958 0 500 1
NET
SALVAGE
AMOUNT PCT

2,000 3

500 1
FIVE-YEAR AVERAGE
07-11 59,002 SI 1,200 2 1,200 2
.
111-833
REGULAR
YEAR RETIREMENTS
1992 9,729
1993 1,444
1994 113,397
1995 232,548
1996 378,212
1997 63,805
1998 863,694
1999 358,084
2000 197,772
2001 48,603
2002 318,213
2003 92,948
2004 12,269
2005 329,682
2006 96,562
2007 217,418
2008 315,652
2009 116,122
2010 43,443
2011 45,082
TOTAL 3,854,681
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT
0 0
0 0
0 1,696 1
0 0
0 3,000 1
0 0
0 0
0 9,643 3
0 118 0
0 0
0 0
0 1,100 1
0 3,000 24
0 2,125 1
0 30,806 32
0 0
0 0
0 0
0 0
1,056 2 600 1
1,056 0 52,088 1
NET
SALVAGE
AMOUNT PCT
0
0
1,696 1
0
3,000 1
0
0
9,643 3
118 0
0
0
1,100 1
3,000 24
2,125 1
30,806 32
0
0
0
0
456- 1-
•i
51,032 1
THREE-YEAR MOVING AVERAGES
92-94 41,523
93-95 115,796
94-96 241,386
95-97 224,855
96-98 435,237
97-99 428,528
98-00 473,184
99-01 201,487
00-02 188,196
01-03 153,255
02-04 141,143
03-05 144,966
04-06 146,171
05-07 214,554
06-08 209,877
07-09 216,397
0 565 1 565 1
0 565 0 565 0
0 1,565 1 1,565 1
0 1,000 0 1,000 0
0 1,000 0 1,000 0
0 3,214 1 3,214 1
0 3,254 1 3,254 1
0 3,254 2 3,254 2
0 39 0 39 0
0 367 0 367 0
0 1,367 1 1,367 1
0 2,075 1 2,075 1
0 11,977 8 11,977 8
0 10,977 5 10,977 5
0 10,269 5 10,269 5
0 0 0
PACIFICORP
ACCOUNT 399.6 MISCELLANEOUS EQUIPMENT
SUMMARY OF BOOK SALVAGE
•i
111-834
PACIFICORP S ACCOUNT 399.6 MISCELLANEOUS EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 158,406 0 0
09-11 68,216 352 1 200 0
NET
SALVAGE
AMOUNT PCT
0
152- 0
I ob
FIVE-YEAR AVERAGE
07-11 147,543 211 0 120 0 91- 0
i•
111-835
PACIFICORP
ACCOUNT 399.61 COMPUTER EQUIPMENT
SUMMARY OF BOOK SALVAGE
.
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1994 61,192 0 0 0
1995 497,678 0 2,500 1 2,500 1
1996 154,381 0 0 0
1997 36,187 0 0 0
1998 285,888 0 0 0
1999 2,216 0 1,044 47 1,044 47
2000 107,928 0 533 0 533 0
2001 57,814 0 0 0
2002 1,141,000 0 0 0
2003 15,770 0 0 0
2004
2005 376,466 0 0 0
2006
2007 6,797 0 0 0
2008 71,322 0 0 0
2009 22,807 0 0 0
2010
2011 206,590 0 0 0
TOTAL 3,044,037 0 4,077 0 4,077 0
THREE-YEAR MOVING AVERAGES
94-96 237,750 0 833 0 833 0
95-97 229,415 0 833 0 833 0
96-98 158,819 0 0 0
97-99 108,097 0 348 0 348 0
98-00 132,011 0 526 0 526 0
99-01 55,986 0 526 1 526 1
00-02 435,581 0 178 0 178 0
01-03 404,861 0 0 0
02-04 385,590 0 0 0
03-05 130,745 0 0 0
04-06 125,489 0 0 0
05-07 127,754 0 0 0
06-08 26,040 0 0 0
07-09 33,642 0 0 0
•i
•i
111-836
.
PACIFICORP
ACCOUNT 399.61 COMPUTER EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10 31,377 0 0
09-11 76,466 0 0
NET
SALVAGE
AMOUNT PCT
FIVE-YEAR AVERAGE
07-11 61,503
Lii
111-837
PACIFICORP
ACCOUNT 399.7 MINE DEVELOPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT
5,487 1 577 0
0 0
0 0
•i
NET
SALVAGE
AMOUNT PCT
4,910- 0
0
0
REGULAR
YEAR RETIREMENTS
1992 1,007,868
1993 399,117
1994
1995
1996 1,509,303
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
TOTAL 2,916,287
THREE-YEAR MOVING AVERAGES
92-94 468,995
93-95 133,039
94-96 503,101
95-97 503,101
96-98 503,101
97-99
98-00
99-01
00-02
01-03
02-04
03-05
04-06
05-07
06-08
07-09
•I
5,487 0 577 0 4,910- 0
1,829 0
0
0
0
0
192 0
0
0
0
0
1,637- 0
0
0
0
0
•1
111-838
S
PACIFICORP
ACCOUNT 399.7 MINE DEVELOPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
08-10
09-11
FIVE-YEAR AVERAGE
07-11
S
S
II I!*IeI
r
.
El
IIl!:[s]
DEPRECIATION CALCULATIONS
0
.
.
0
Lll!:i
PRODUCTION PLANT
0
[I
0
PACIFICORP
ACCOUNT 310.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
CHOLLA
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. 0
2008 1,201,891.85 121,932

1,201,891.85 121,932
DAVE JOHNSTON
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. 0
1972 94,403.45 67,188
1992 5,566.81 3,058

99,970.26 70,246
ANNUAL
ACCRUAL
(7)
34,853
34,853
2,098
175
2,273

121,464 1,080,428 31.00

121,464 1,080,428
60,836 33,567 16.00
2,769 2,798 16.00
63,605 36,365
40,719 32,644 31.00
88,541 84,434 31.00
129,260 117,078
175,070 101,582 26.00
2,452 1,574 26.00
215 218 26.00
177,737 103,374
1,053
2,724
3,777
3,907
61
8
3,976
[1]
HUNTER
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. 0
1978 73,362.47 38,103
1983 172,975.07 82,853
246,337.54 120,956
JIM BRIDGER
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. 0
1976 276,651.77 159,694
1979 4,026.00 2,237
1990 433.33 196

281,111.10 162,127
0
PACIFICORP
ACCOUNT 310.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
.
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NAUGHTON
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. 0
1963 15,015.87 10,951 11,039 3,977 18.00 221
15,015.87 10,951 11,039 3,977 221
WYODAK
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. 0
1978 39,348.80 21,434 22,027 17,322 28.00 619
1983 125,448.00 63,278 65,027 60,421 28.00 2,158
164,796.80 84,712 87,054 77,743 2,777
BLUNDELL - GEOTHERMAL
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. 0
1990 26, 725, 454.50 12, 096,742 14,285, 985 12, 439,470 26.00 478,441
1991 8,611,000.00 3,796,245 4,483,281 4,127,719 26.00 158,758
2001 546,652.37 157,255 185,715 360,938 26.00 13,882
35,883,106.87 16,050,242 18,954,981 16,928,126 651,081
37,892,230.29 16,621,166 19,545,140 18,347,091 698,958
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.2 1.84
II
.1
S PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CARBON
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 4-2015
NET SALVAGE PERCENT.. -48
1954 2,178,370.43 3,036,546 1,559,728 1,664,261 3.29 505,854
1955 17,755.49 24,728 12,702 13,577 3.29 4,127
1956 132.86 185 95 102 3.29 31
1957 1,725,472.30 2,398,051 1,231,763 1,321,936 3.30 400,587
1958 1,461.98 2,030 1,043 1,121 3.30 340
1959 1,934.31 2,683 1,378 1,485 3.30 450
1960 11,505.81 15,940 8,188 8,841 3.30 2,679
1963 26,890.58 37,123 19,068 20,730 3.30 6,282
1964 2,063.97 2,846 1,462 1,593 3.30 483
1966 5,396.95 7,421 3,812 4,176 3.30 1,265
1967
.
98.15 135 69 76 3.31 23
1968 2,932.58 4,019 2,064 2,276 3.31 688
1969 993.45 1,359 698 772 3.31 233
1970 8,694.40 11,877 6,101 6,767 3.31 2,044
1971 492.11 671 345 384 3.31 116
1972 1,421.46 1,935 994 1,110 3.31 335
1975 138,118.18 186,817 95,959 108,456 3.31 32,766
1976 381,075.23 514,264 264,153 299,839 3.31 90,586
1977 216,045.11 290,845 149,393 170,354 3.31 51,466
1978 58,353.79 78,356 40,248 46,116 3.31 13,932
1979 138,236.98 185,114 95,084 109,507 3.31 33,084
1980 115,675.05 154,403 79,309 91,890 3.32 27,678
1981 98,087.88 130,525 67,044 78,126 3.32 23,532
1982 14,402.29 19,103 9,812 11,503 3.32 3,465
1983 132,241.14 174,783 89,778 105,939 3.32 31,909
1984 16,529.67 21,766 11,180 13,284 3.32 4,001
1985 555,899.35 729,030 374,468 448,263 3.32 135,019
1986 481,088.10 628,214 322,683 389,327 3.32 117,267
1987 141,619.35 184,070 94,548 115,049 3.32 34,653
1988 156,441.56 202,316 103,920 127,614 3.32 38,438
1989 61,981.91 79,719 40,948 50,785 3.32 15,297
1990 707,814.46 904,971 464,840 582,725 3.32 175,520
1991 449,068.83 570,445 293,010 371,612 3.32 111,931
1992 1,010,603.19 1,274,704 654,754 840,939 3.32 253,295
1993 220,264.27 275,674 141,600 184,391 3.32 55,539
1994 112,259.75 139,289 71,546 94,598 3.32 28,493
1995 225,334.23 276,917 142,239 191,256 3.32 57,607
1996 289,131.09 351,536 180,567 247,347 3.32 74,502
1997 6,550.31 7,869 4,042 5,653 3.32 1,703
1998 2,672.20 3,166 1,626 2,329 3.32 702
III!:
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CARBON
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 4-2015
NET SALVAGE PERCENT.. -48
1999 125,213.95 146,054 75,021 110,296 3.32 33,222
2000 190,983.94 218,818 112,396 170,260 3.32 51,283
2001 154,944.87 173,787 89,266 140,052 3.32 42,184
2002 374,140.06 409,315 210,245 343,482 3.32 103,458
2003 177,781.25 188,549 96,849 166,268 3.33 49,930
2004 777,461.77 794,542 408,118 742,525 3.33 222,980
2005 254,594.81 248,504 127,645 249,156 3.33 74,822
2006 483,092.20 444,115 228,121 486,856 3.33 146,203
2007 185,480.40 157,317 80,806 193,705 3.33 58,170
2008 1,667, 401. 51 1,261,047 647,739 1,820,015 3.33 546,551
2009 777,261.12 491,025 252,216 898,131 3.33 269,709
2010 185,552.60 84,893 43,605 231,012 3.33 69,373
2011 295,056.34 57,009 29,283 407,401 3.33 122,343
15,3.64,075.57 17,606,420 9,043,571 13,695,261 4,128,150
CHOLLA
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -7
1962 265,556.52 174,366 173,697 110,448 27.40 4,031
1978 5,428,970.52 2,999,709 2,988,202 2,820,796 28.77 98,046
1979 22,699.51 12,357 12,310 11,979 28.84 415
1980 2,717,317.85 1,456,266 1,450,680 1,456,850 28.91 50,393
1981 21,695,160.05 11,440,235 11,396,350 11,817,471 28.97 407,921
1982 2,611, 823. 19 1,354,148 1,348,954 1,445,697 29.03 49,800
1983 529,859.29 269,840 268,805 298,145 29.09 10,249
1984 21,025.42 10,506 10,466 12,032 29.15 413
1985 518,178.45 253,811 252,837 301,614 29.21 10,326
1986 12,943.00 6,209 6,185 7,664 29.26 262
1987 305,526.76 143,290 142,740 184,173 29.32 6,281
1988 509,753.09 233,528 232,632 312,804 29.37 10,650
1989 1,457,001.68 651,129 648,631 910,361 29.42 30,944
1990 65,570.73 28,533 28,424 41,737 29.47 1,416
1992 53,128.00 21,802 21,718 35,129 29.56 1,188
1994 358,474.26 137,455 136,928 246,640 29.65 8,318
1996 482,525.61 170,860 170,205 346,098 29.74 11,637
1999 31,031.85 9,467 9,431 23,773 29.86 796
2000 288,346.87 82,890 82,572 225,959 29.89 7,560
.
S
.
II !;Ji
. PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CHOLLA
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -7
2001 3,885,777.92 1,044,393 1,040,387 3,117,396 29.93 104,156
2002 202,784.06 50,495 50,301 166,678 29.97 5,561
2003 527,776.87 120,641 120,178 444,543 30.00 14,818
2004 869,597.96 179,944 179,254 751,216 30.03 25,016
2005 248,651.25 45,722 45,547 220,510 30.07 7,333
2006 353,804.31 56,589 56,372 322,199 30.10 10,704
2007 7,320,094.69 984,154 980,379 6,852,123 30.13 227,419
2008 5,400,556.73 580,807 578,579 5,200,017 30.16 172,414
2009 767,898.79 60,745 60,512 761,140 30.19 25,212
2010 1,199,221.34 58,743 58,518 1,224,649 30.22 40,524
2011 1,672,600.05 28,545 28,436 1,761,247 30.24 58,242
59,823,656.62 22,667,179 22,580,228 41,431,085 1,402,045
COLSTRIP
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2046
NET SALVAGE PERCENT.. -8
1984 36,784,843.16 17,408,250 21,674,184 18,053,447 32.54 554,808
1986 17,137,603.39 7,765,658 9,668,651 8,839,960 32.69 270,418
1987 67,230.20 29,758 37,050 35,558 32.76 1,085
1988 59,614.57 25,735 32,041 32,342 32.83 985
1989 121,156.43 50,936 63,418 67,431 32.90 2,050
1990 64,792.58 26,492 32,984 36,992 32.96 1,122
1992 200,830.66 77,155 96,062 120,835 33.09 3,652
1993 52,451.01 19,476 24,249 32,398 33.15 977
1994 36,764.96 13,166 16,392 23,314 33.20 702
1995 11,823.18 4,068 5,065 7,704 33.26 232
1996 15,216.84 5,014 6,243 10,191 33.32 306
1997 235,987.26 74,220 92,408 162,458 33.37 4,868
1998 6,949.67 2,077 2,586 4,920 33.42 147
1999 5,168.12 1,460 1,818 3,764 33.47 112
2000 19,570.87 5,197 6,471 14,666 33.52 438
2001 62,209.23 15,408 19,184 48,002 33.57 1,430
2002 14,294.74 3,274 4,076 11,362 33.62 338
2003 1,244,919.74 261,051 325,022 1,019,491 33.66 30,288
2004
. 2005
42,633.73
142,932.70
8,067
24,023
10,044
29,910
36,001
124,457
33.71
33.75
1,068
3,688
2006 618,192.81 90,079 112,153 555,495 33.79 16,440
III!E
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

.
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
COLSTRIP
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2046
NET SALVAGE PERCENT.. -8
ANNUAL
ACCRUAL
(7)

2007 235,583.03 28,812 35,872 218,557 33.83 6,460
2008 83,924.87 8,180 10,185 80,454 33.87 2,375
2009 891,730.24 63,659 79,259 883,810 33.91 26,063
2010 83,744.32 3,680 4,582 85,862 33.95 2,529
2011 723,167.04 10,880 13,546 767,474 33.98 22,586
58,963,335.35 26,025,775 32,403,454 31,276,948 955,167
CRAIG
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -7
1979 21,077,407.70 13,091,014 13,347,305 9,205,521 21.90 420,343
1980 11,666,810.00 7,150,791 7,290,786 5,192,700 21.94 236,677
1982 5,957.00 3,551 3,621 2,753 22.00 125
1983 59,702.00 35,049 35,735 28,146 22.03 1,278
1984 21,772.00 12,578 12,824 10,472 22.06 475
1985 260,533.00 147,971 150,868 127,902 22.09 5,790
1986 7,667.00 4,277 4,361 3,843 22.12 174
1987 17,975.00 9,835 10,028 9,206 22.15 416
1988 113,779.00 60,995 62,189 59,554 22.18 2,685
1989 152,211.00 79,863 81,427 81,439 22.20 3,668
1990 90,963.00 46,624 47,537 49,794 22.23 2,240
1991 30,419.00 15,210 15,508 17,041 22.25 766
1993 121,672.76 57,554 58,681 71,509 22.30 3,207
1994 129,776.49 59,512 60,677 78,184 22.32 3,503
1995 222,888.55 98,771 100,705 137,786 22.35 6,165
1996 268,283.99 114,579 116,822 170,242 22.37 7,610
1997 78,426.19 32,171 32,801 51,115 22.39 2,283
1999 46,511.28 17,374 17,714 32,053 22.43 1,429
2000 215,923.18 76,346 77,841 153,197 22.45 6,824
2001 13,607.31 4,524 4,613 9,947 22.47 443
2002 36,037.66 11,189 11,408 27,152 22.48 1,208
2003 111,696.19 32,008 32,635 86,880 22.50 3,861
2004 75,467.50 19,686 20,071 60,679 22.52 2,694
2005 81,856.52 19,163 19,538 68,048 22.53 3,020
2006 444,777.19 91,123 92,907 383,005 22.55 16,985
2008 406,489.64 57,065 58,182 376,762 22.58 16,686
.
1]
111-847
S
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CRAIG
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -7
2009 386, 951.69 40,195 40,982 373,056 22.60 16,507
2010 364,681.71 23,670 24,133 366,076 22.61 16,191
2011 226,749.99 5,144 5,245 237,378 22.62 10,494
36,736,993.54 21,417,832 21,837,142 17,471,441 793,747
DAVE JOHNSTON
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -5
1958 2,401,930.05 1,922,390 1,740,640 781,386 15.05 51,919 W 1959 7,165.56 5,710 5,170 2,354 15.08 156
1960 957,627.73 759,823 687,986 317,523 15.10 21,028
1961 39,688.24 31,343 28,380 13,293 15.13 879
1962 5,850.04 4,598 4,163 1,979 15.16 131
1963 6,640.40 5,193 4,702 2,270 15.18 150
1964 2,229,064.63 1,734,160 1,570,206 770,312 15.21 50,645
1965 13,063.50 10,110 9,154 4,563 15.23 300
1966 37,594.74 28,928 26,193 13,281 15.26 870
1967 26,492.07 20,270 18,354 9,463 15.28 619
1968 16,916.35 12,866 11,650 6,113 15.30 400
1969 4,963.29 3,752 3,397 1,814 15.32 118
1970 4,959.54 3,725 3,373 1,835 15.34 120
1971 37,087.63 27,665 25,049 13,893 15.36 904
1972 5,613,832.98 4,157,762 3,764,672 2,129,853 15.38 138,482
1973 1,352,311.28 994,176 900,183 519,744 15.40 33,750
1974 465,373.13 339,494 307,397 181,245 15.42 11,754
1975 522,494.36 378,081 342,336 206,283 15.44 13,360
1976 468,849.45 336,363 304,562 187,730 15.46 12,143
1977 511,849.57 364,047 329,629 207,813 15.47 13,433
1978 396,855.33 279,600 253,166 163,533 15.49 10,557
1979 719.31 502 455 301 15.51 19
1980 184,340.90 127,288 115,254 78,304 15.52 5,045
1981 50,557.87 34,526 31,262 21,824 15.54 1,404
1982 109,428.20 73,883 66,898 48,002 15.55 3,087
1983 126,294.78 84,222 76,259 56,350 15.57 3,619
1984 1,295,059.29 852,616 772,006 587,806 15.58 37,728
1985 86,891.26 56,434 51,099 40,137 15.59 2,575 W 1986 382,469.90 244,755 221,615 179,978 15.61 11,530
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
DAVE JOHNSTON
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -5
1987 394,275.01 248,435 224,947 189,042 15.62 12,103
1988 2,410,937.97 1,494,336 1,353,056 1,178,429 15.63 75,395
1989 1,039,525.02 632,973 573,129 518,372 15.64 33,144
1990 429,307.51 256,485 232,236 218,537 15.65 13,964
1991 1,676,725.84 981,020 888,271 872,291 15.67 55,666
1992 754,456.03 431,722 390,905 401,273 15.68 25,591
1993 2,891,251.81 1,615,235 1,462,525 1,573,290 15.69 100,273
1994 2,907,286.20 1,582,494 1,432,879 1,619,771 15.70 103,170
1995 287,215.30 151,979 137,610 163,966 15.71 10,437
1996 1,171,375.08 600,766 543,967 685,976 15.72 43,637
1997 153,996.71 76,287 69,075 92,622 15.73 5,888
1998 33,017.65 15,747 14,258 20,410 15.74 1,297
1999 12,110,301.77 5,534,941 5,011,647 7,704,170 15.75 489,154
2000 78,509.13 34,241 31,004 51,431 15.75 3,265
2001 232,638.67 96,147 87,057 157,214 15.76 9,976
2002 1,128,287.79 438,292 396,854 787,848 15.77 49,959
2003 481,650.55 174,180 157,712 348,021 15.78 22,055
2004 673,985.88 224,159 202,966 504,719 15.79 31,964
2005 564,577.72 170,213 154,120 438,686 15.79 27,783
2006 1,587,530.08 423,411 383,380 1,283,526 15.80 81,236
2007 526,450.98 120,560 109,162 443,612 15.81 28,059
2008 2,423,128.48 454,664 411,678 2,132,607 15.81 134,890
2009 6,528,147.03 922,417 835,208 6,019,346 15.82 380,490
2010 80,212,487.40 7,156,438 6,479,842 77,743,270 15.83 4,911,135
2011 539,531.07 17,346 15,706 550,802 15.83 34,795
138,592,968.06 36,748,770 33,274,404 112,248,212 7,112,051
GADSBY
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2022
NET SALVAGE PERCENT.. -14
1951 1,612,713.00 1,541,539 1,838,493
1952 1,502,326.18 1,432,342 1,712,652
1954 19,513.28 18,507 22,245
1955 1,210,224.11 1,144,576 1,379,655
1956 12,409.74 11,704 14,147
1957 11,519.20 10,833 13,132
1958 6,159.04 5,774 7,021
II I!:E!J
. PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
ANNUAL
ACCRUAL
(7)
GADSEY
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2022
NET SALVAGE PERCENT.. -14
1959 43,979.11 41,101 50,136
1961 248.64 231 283
1965 3,207.69 2,934 3,657
1966 6,389.85 5,820 7,284
1967 2,431.90 2,206 2,772
1970 4,226.15 3,780 4,818
1972 542,894.47 480,532 618,900
1973 9,210.86 8,107 10,500
1974 1,137.71 996 1,297
1975 47,824.38 41,590 54,520
1976 1,237,258.66 1,069,041 1,410,475
1977 153,702.66 131,938 175,221
V 1978 53,110.41 45,264 60,546
1979 84,243.84 71,252 96,038
1980 233,743.70 196,118 266,468
1982 22,558.21 18,606 25,716
1984 3,702.52 2,995 4,221
1985 517,452.30 414,113 589,896
1986 588,723.88 465,949 671,145
1987 87,488.26 68,391 99,737
1991 320,165.17 236,118 357,095
1992 1,104,320.25 799,833 1,209,633
1993 312,107.23 221,821 335,472
1994 3,016,726.90 2,099,930 3,175,843
1995 350,819.91 238,565 360,795
1996 218,373.39 144,827 219,030
1997 50,329.79 32,436 49,055
1998 8,602.12 5,374 8,127
1999 29,459.18 17,758 26,856
2000 3,745.67 2,171 3,283
2001 11,398.04 6,313 9,548
2003 288,019.34 142,425 215,397
2004 128,021.81 58,921 89,110
2005 21,084.08 8,878 13,427
2006 64,722.67 24,489 37,036
2007 70,818.46 23,352 35,317
7,894 10.85 728
49,292 10.86 4,539
20,330 10.86 1,872
263,225 10.86 24,238
39,139 10.87 3,601
29,916 10.87 2,752
8,321 10.88 765
1,679 10.88 154
6,727 10.89 618
987 10.89 91
3,446 10.89 316
112,945 10.90 10,362
56,835 10.90 5,214
10,609 10.91 972
36,748 10.91 3,368
45,416 10.91 4,163
.
REM
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
GADSBY
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2022
NET SALVAGE PERCENT.. -14
2008 958,827.33 262,423 396,877 696,186 10.92 63,753
2009 77,957.86 16,394 24,794 64,078 10.92 5,868
2011 214,616.13 10,498 15,877 228,786 10.93 20,932
15,268,515.08 11,588,765 15,723,548 1,682,559 154,306
HAYDEN
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -6
1965 1,466,398.17 1,092,995 1,201,704 352,678 17.89 19,714
1976 2,414,435.30 1,651,876 1,816,171 743,130 18.21 40,809
1978 1,521.00 1,020 1,121 491 18.26 27
1979 2,279.00 1,511 1,661 754 18.28 41
1982 299,279.00 191,261 210,284 106,952 18.35 5,828
1983 49,924.00 31,474 34,604 18,315 18.37 997
1984 144,105.00 89,555 98,462 54,289 18.39 2,952
1985 62,466.00 38,229 42,031 24,183 18.41 1,314
1986 4,015.00 2,418 2,658 1,597 18.43 87
1987 31,494.00 18,646 20,501 12,883 18.44 699
1988 5,828.00 3,387 3,724 2,454 18.46 133
1989 9,622.00 5,484 6,029 4,170 18.48 226
1991 8,012.00 4,372 4,807 3,686 18.51 199
1993 108,908.15 56,498 62,117 53,325 18.54 2,876
1994 39,005.10 19,662 21,618 19,728 18.56 1,063
1996 73,638.29 34,780 38,239 39,817 18.59 2,142
1997 60,361.86 27,478 30,211 33,773 18.60 1,816
1998 5,190.59 2,269 2,495 3,007 18.61 162
2000 22,436.85 8,897 9,782 14,001 18.64 751
2001 11,975.41 4,485 4,931 7,763 18.65 416
2002 138,725.89 48,665 53,505 93,544 18.66 5,013
2003 21,698.97 7,052 7,753 15,248 18.68 816
2004 273,958.29 81,566 89,679 200,717 18.69 10,739
2005 18,415.19 4,937 5,428 14,092 18.70 754
2006 545,552.19 128,773 141,581 436,705 18.71 23,341
2007 10,790.47 2,173 2,389 9,049 18.72 483
111-851
PACIFICORP .
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
ANNUAL
ACCRUAL
(7)
HAYDEN
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -6
2009 37,978.59 4,638
2010 48,381.17 3,728

2011 11,647,609.31 314,218

17,564,004.79 3,882,047

5,099 35,158 18.74

4,099 47,185 18.75

345,470 12,000,996 18.76

4,268,155 14,349,690
1,876
2,517
639,712
767,503
HUNTER
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -9
1978 61,200,998.41 34,447,906 36,812,786 29,896,303 28.77 1,039,149 W 1980 22,736,561.33 12,412,739 13,264,885 11,517,967 28.91 398,408
1981 847,126.50 455,054 486,294 437,074 28.97 15,087
1982 45,264.19 23,907 25,548 23,790 29.03 819
1983 98, 915, 628.55 51,315, 994 54,838,883 52, 979,152 29.09 1,821,215
1984 40,770.27 20,753 22,178 22,262 29.15 764
1985 510,128.72 254,539 272,013 284,027 29.21 9,724
1986 2,157,831.44 1,054,512 1,126,905 1,225,131 29.26 41,871
1987 1,553,295.18 742,099 793,045 900,047 29.32 30,697
1988 808,058.78 377,108 402,997 477,787 29.37 16,268
1989 844,977.69 384,676 411,084 509,941 29.42 17,333
1990 907,585.67 402,316 429,935 559,333 29.47 18,980
1991 286,150.65 123,268 131,730 180,174 29.52 6,103
1992 247,681.20 103,540 110,648 159,324 29.56 5,390
1993 594,476.84 240,446 256,953 391,027 29.61 13,206
1994 828,847.04 323,758 345,984 557,459 29.65 18,801
1995 1,193,966.48 448,731 479,537 821,887 29.70 27,673
1996 346,645.13 125,040 133,624 244,219 29.74 8,212
1997 493,097.73 170,031 181,704 355,773 29.78 11,947
1998 209,264.57 68,692 73,408 154,691 29.82 5,187
1999 149,384.33 46,427 49,614 113,215 29.86 3,792
2000 108,579.88 31,796 33,979 84,373 29.89 2,823
2001 214,834.66 58,821 62,859 171,311 29.93 5,724
2002 127,837.87 32,428 34,654 104,689 29.97 3,493
2003 573,899.07 133,636 142,810 482,740 30.00 16,091
2004 1, 945, 643. 62 410,132 438,288 1,682,464 30.03 56,026
2005
2006
2,117,677.43
1,431,168.79
396,676
233,185
423,908
249,193
1,884,360
1,310,781
30.07
30.10
62,666
43,548 W' 2007 739,618.70 101,297 108,251 697,933 30.13 23,164
111-852
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HUNTER
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -9
2008 2,987,784.64 327,329 349,800 2,906,885 30.16 96,382
2009 673,111.24 54,242 57,966 675,725 30.19 22,382
2010 200,107.83 9,985 10,670 207,447 30.22 6,865
2011 903,126.06 15,701 16,779 967,629 30.24 31,998
206,941,130.49 105,346,764 112, 578, 914 112, 986, 918 3,881,788
HUNT INGTON
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -8
1974 45,312,286.72 29,115,718 29,049,415 19,887,854 23.46 847,735
1977 25,942,062.81 16,110,862 16,074,174 11,943,254 23.59 506,285
1978 1,103.69 677 675 517 23.64 22
1979 368,549.06 223,066 222,558 175,475 23.68 7,410
1980 5,624,540.57 3,357,925 3,350,278 2,724,226 23.72 114,849
1981 252,274.97 148,443 148,105 124,352 23.76 5,234
1982 2,434,280.65 1,410,734 1,407,521 1,221,502 23.80 51,324
1983 652,577.34 372,203 371,355 333,428 23.84 13,986
1984 813,623.31 456,430 455,391 423,323 23.87 17,735
1985 1,373,228.98 756,582 754,859 728,228 23.91 30,457
1986 1,856,751.19 1,004,110 1,001,823 1,003,468 23.94 41,916
1987 867,758.26 460,033 458,985 478,194 23.97 19,950
1988 135,329.08 70,216 70,056 76,099 24.01 3,169
1989 107,974.02 54,769 54,644 61,968 24.04 2,578
1990 58,752.46 29,092 29,026 34,427 24.07 1,430
1991 190,568.17 91,945 91,736 114,078 24.10 4,734
1992 542,862.69 254,744 254,164 332,128 24.13 13,764
1993 152,526.48 69,448 69,290 95,439 24.16 3,950
1994 571,243.20 251,941 251,367 365,575 24.18 15,119
1995 319,843.08 136,203 135,893 209,538 24.21 8,655
1996 862,759.10 353,769 352,963 578,816 24.23 23,888
1997 159,661.37 62,782 62,639 109,795 24.26 4,526
1998 278,991.06 104,808 104,569 196,741 24.28 8,103
1999 820,666.67 292,920 292,253 594,067 24.31 24,437
2001 519,998.75 164,762 164,387 397,212 24.35 16,313
2002
2003
401,715.55
751,669.48
118,394
204,193
118,124
203,728
315,728
608,075
24.38
24.40
12,950
24,921
2004 1,371,372.74 339,049 338,277 1,142,806 24.42 46,798
111-853
. PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HUNTINGTON
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -8
2005 532,416.91 117,699 117,431 457,579 24.44 18,723
2006 12,161,765.08 2,346,384 2,341,041 10,793,666 24.46 441,278
2007 439,780.17 71,971 71,807 403,155 24.47 16,475
2008 6,093,934.09 802,344 800,517 5,780,932 24.49 236,053
2009 3,163,886.71 308,213 307,511 3,109,487 24.51 126,866
2010 86,009.59 5,219 5,207 87,683 24.53 3,575
2011 1,493,779.27 31,588 31,516 1,581,766 24.54 64,457
116,716,543.27 59,699,236 59,563,288 66,490,579 2,779,665
JIM BRIDGER
S INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -10
1974 13,929,445.69 8,975,243 9,839,411 5,482,979 24.32 225,451
1975 12,079,982.00 7,697,063 8,438,163 4,849,817 24.37 199,008
1976 44,468,200.80 28,002,871 30,699,086 18,215,935 24.42 745,943
1977 16,114.00 10,027 10,992 6,733 24.46 275
1978 16,817.00 10,331 11,326 7,173 24.51 293
1979 38,346,063.16 23, 238, 174 25, 475, 627 16, 705, 042 24.56 680,173
1980 250,298.00 149,599 164,003 111,325 24.60 4,525
1981 22,493.00 13,248 14,524 10,219 24.64 415
1982 747,097.00 433,100 474,800 347,006 24.69 14,055
1983 469,109.00 267,556 293,317 222,703 24.73 9,005
1984 280,376.00 157,198 172,334 136,080 24.77 5,494
1985 1,165,778.58 642,076 703,897 578,459 24.80 23,325
1986 4,377,744.00 2,364,853 2,592,549 2,222,969 24.84 89,492
1987 703,041.06 372,080 407,905 365,440 24.88 14,688
1988 226,209.84 117,174 128,456 120,375 24.91 4,832
1989 205,528.00 104,013 114,028 112,053 24.95 4,491
1990 2, 034, 423. 08 1,004,645 1,101,376 1,136,490 24.98 45,496
1991 3,022,868.79 1,454,257 1,594,278 1,730,878 25.01 69,207
1992 1, 635, 169. 34 764,316 837,907 960,779 25.05 38,354
1993 522,132.38 236,762 259,558 314,787 25.08 12,551
1994 917,687.32 402,622 441,388 568,068 25.11 22,623
1995 704,956.92 298,642 327,396 448,056 25.13 17,830
S 1996
1997
832,119.01
43,488.84
339,158
16,987
371,813
18,623
543,518
29,215
25.16
25.19
21,602
1,160
1998 1,293,251.50 482,154 528,577 893,999 25.22 35,448
fl!;II
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -10
1999 175,525.37 62,181 68,168 124,910 25.24 4,949
2001 161,424.56 50,676 55,555 122,012 25.29 4,825
2002 524,601.93 153,060 167,797 409,265 25.32 16,164
2003 744,761.57 200,107 219,374 599,864 25.34 23,673
2004 655,408.13 160,116 175,533 545,416 25.36 21,507
2005 877,793.62 191,772 210,236 755,336 25.38 29,761
2006 1,583,552.99 302,134 331,225 1,410,684 25.40 55,539
2007 1,358,062.74 218,717 239,776 1,254,093 25.42 49,335
2008 419,033.15 54,340 59,572 401,364 25.44 15,777
2009 4,398,073.27 421,525 462,111 4,375,770 25.46 171,868
2010 239,122.53 14,254 15,626 247,408 25.48 9,710
2011 808,496.39 16,764 18,378 870,968 25.50 34,156
140,256,250.56 79,399,795 87,044,687 67,237,189 2,723,000
NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -7
1963 4,635,203.11 3,582,417 3,611,194 1,348,474 16.95 79,556
1965 14,738.61 11,261 11,351 4,419 17.01 260
1967 484,644.10 365,736 368,674 149,895 17.07 8,781
1968 2,308,230.47 1,730,421 1,744,321 725,486 17.10 42,426
1969 9,742.61 7,254 7,312 3,112 17.13 182
1971 6,279,578.57 4,608,463 4,645,482 2,073,667 17.18 120,702
1973 3,938.73 2,845 2,868 1,347 17.23 78
1975 5,794.20 4,114 4,147 2,053 17.28 119
1976 46,665.57 32,833 33,097 16,835 17.30 973
1977 44,715.67 31,162 31,412 16,433 17.32 949
1978 127,994.58 88,300 89,009 47,945 17.34 2,765
1979 235,095.77 160,480 161,769 89,783 17.36 5,172
1980 150,144.10 101,347 102,161 58,493 17.38 3,366
1981 4, 937, 225. 34 3,293,634 3,320,091 1,962,740 17.40 112,801
1982 1,391,193.37 916,532 923,894 564,683 17.42 32,416
1983 854,984.04 555,898 560,363 354,470 17.44 20,325
1984 476,219.04 305,310 307,762 201,792 17.46 11,557
1985 3,910,548.46 2,471,156 2,491,006 1,693,281 17.47 96,925
1986 992,403.04 617,245 622,203 439,668 17.49 25,138
1987 1,669,644.56 1,021,121 1,029,323 757,196 17.51 43,244
•i
.
•i
111-855
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -7
1988 826,018.29 496,426 500,414 383,426 17.52 21,885
1989 12,247.41 7,220 7,278 5,827 17.54 332
1990 3,569,663.76 2,062,437 2,079,004 1,740,536 17.55 99,176
1991 218,644.61 123,542 124,534 109,415 17.57 6,227
1992 423,908.05 233,976 235,855 217,726 17.58 12,385
1993 7,607,892.79 4,092,039 4,124,909 4,015,536 17.60 228,155
1994 5,418,901.87 2,835,158 2,857,932 2,940,293 17.61 166,967 1995 86,838.61 44,089 44,443 48,474 17.62 2,751
1996 1,073,452.43 527,434 531,671 616,923 17.63 34,993
1997 319,460.95 151,322 152,538 189,286 17.65 10,724
1998
.
4,384,533.12 1,995,368 2,011,396 2,680,054 17.66 151,758
1999 23,332.96 10,153 10,235 14,732 17.67 834
2000 338,119.66 139,997 141,122 220,666 17.68 12,481
2001 364,110.30 142,484 143,629 245,969 17.69 13,904
2002 3,173,002.98 1,164,456 1,173,810 2,221,303 17.70 125,497
2003 596,447.91 203,318 204,951 433,248 17.71 24,463
2004 725,068.72 226,579 228,399 547,424 17.72 30,893 2005 1,131,397.83 318,871 321,432 889,163 17.73 50,150
2006 892,285.23 221,854 223,636 731,109 17.74 41,212
2007 3,995,445.20 849,254 856,076 3,419,051 17.75 192,623
2008 1,543,855.29 266,736 268,879 1,383,047 17.76 77,874
2009 3,268,409.86 423,756 427,160 3,070,039 17.77 172,765
2010 890,437.74 72,753 73,337 879,431 17.78 49,462
2011 937,042.57 27,422 27,642 974,993 17.78 54,837
70,399,222.08 36, 544, 173 36,837,724 38,489,444 2,190,083
WYODAK
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -6
1978 39,195,519.91 22,461,275 23,082,352 18,464,899 26.24 703,693
1981 5,939.92 3,258 3,348 2,948 26.39 112 1983 27,305.09 14,488 14,889 14,055 26.49 531
1984 22,096.56 11,514 11,832 11,590 26.54 437
1985 214,679.06 109,793 112,829 114,731 26.58 4,316
. 1986
1987
23,664.89
1,985,174.81
11,862
974,410
12,190
1,001,353
12,895
1,102,932
26.63
26.67
484
41,355
1988 67,590.70 32,440 33,337 38,309 26.71 1,434
IIE;1
PACIFICORP
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
WYODAK
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -6
1989 878,861.35 411,885 423,274 508,319 26.75 19,003
1990 625,068.76 285,549 293,445 369,128 26.79 13,779
1991 145,505.46 64,685 66,474 87,762 26.83 3,271
1992 381,054.25 164,491 169,039 234,878 26.87 8,741
1993 293,374.42 122,783 126,178 184,799 26.90 6,870
1994 217,478.58 87,955 90,387 140,140 26.94 5,202
1995 161,073.22 62,821 64,558 106,180 26.97 3,937
1996 958,775.27 359,120 369,050 647,252 27.01 23,963
1997 94,685.01 33,963 34,902 65,464 27.04 2,421
1998 17,967.37 6,147 6,317 12,728 27.07 470
1999 16,971.18 5,508 5,660 12,329 27.10 455
2000 15,232.79 4,664 4,793 11,354 27.13 419
2001 201,214.30 57,690 59,285 154,002 27.16 5,670
2002 20,029.25 5,333 5,480 15,751 27.19 579
2003 116,435.80 28,528 29,317 94,105 27.21 3,458
2004 341,890.17 75,931 78,031 284,373 27.24 10,440
2005 190,758.00 37,751 38,795 163,409 27.27 5,992
2006 809,136.76 139,700 143,563 714,122 27.29 26,168
2007 304,716.70 44,364 45,591 277,409 27.32 10,154
2008 1, 202, 172. 12 140,581 144,468 1,129,834 27.34 41,325
2009 2,011,808.24 173,288 178,080 1,954,437 27.36 71,434
2010 4,464.06 240 247 4,485 27.38 164
2011 766,933.18 13,991 14,378 798,571 27.41 29,134
51, 317, 577.18 25,946,008 26, 663, 441 27, 733, 191 1,045,411
BLUNDELL - GEOTHERMAL
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -5
1984 5,339,059.46 2,857,385 3,374,508 2,231,504 24.77 90,089
1986 230,686.90 118,952 140,480 101,742 24.84 4,096
1987 25,218.36 12,740 15,046 11,434 24.88 460
1988 66,753.25 33,006 38,979 31,112 24.91 1,249
1990 110,869.66 52,261 61,719 54,694 24.98 2,190
1992 19,350.10 8,634 10,197 10,121 25.05 404
1993 14,239.05 6,163 7,278 7,673 25.08 306
1994 10,850.00 4,544 5,366 6,026 25.11 240
1995 83,814.04 33,892 40,026 47,979 25.13 1,909
A
.
111-857
PACIFICORP
.

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
BLUNDELL - GEOTHERMAL
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -5
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
[1
1996 57,090.00 22,211
1999 13,749.75 4,650
2000 2,238.23 715
2001 8,536.96 2,558
2002 20,016.42 5,575
2004 68,344.56 15,938
2005 5,586.24 1,165
2006 480,332.25 87,479
2007 545,271.83 83,825
2008 210,772.14 26,090
2009 593,247.72 54,274
2011 120,549.26 2,386
8,026,576.18 3,434,443
26,231
5,492
844
3,021
6,584
18,822
1,376
103,311
98,995
30,812
64,096
2,818
4,056,001

33,714 25.16

8,946 25.24

1,506 25.27

5,943 25.29

14,433 25.32

52,939 25.36

4,490 25.38

401,038 25.40

473,540 25.42

190,499 25.44

558,814 25.46

123,759 25.50
4,371,904
1,340
354
60
235
570
2,088
177
15,789
18,629
7,488
21,949
4,853
174,475
JAMES RIVER - COGENERATION
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1996 5,733,734.14 4,364,788 4,411,588 1,379,483 4.98 277,005

5,733,734.14 4,364,788 4,411,588 1,379,483 277,005

941,704,582.91 454,671,995 470,286,145 550,843,904 28,384,396
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 19.4 3.01
.
III
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CARBON
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 4-2015
NET SALVAGE PERCENT.. -48
1954 3,081,117.30 4,253,162 2,184,645 2,375,409 3.20 742,315
1956 1,385.39 1,909 981 1,070 3.21 333
1957 3,333,825.08 4,590,947 2,358,149 2,575,913 3.21 802,465
1959 882.51 1,213 623 683 3.21 213
1960 13,576.89 18,645 9,577 10,517 3.22 3,266
1961 1,470.00 2,017 1,036 1,140 3.22 354
1966 18,340.00 25,024 12,854 14,290 3.23 4,424
1968 25,223.08 34,328 17,633 19,698 3.23 6,098
1970 174,644.97 237,024 121,748 136,727 3.23 42,330
1973 1,456.86 1,967 1,010 1,146 3.24 354
1974 4,262,832.01 5,745,535 2,951,205 3,357,786 3.24 1,036,354
1975 97,977.60 131,805 67,702 77,305 3.24 23,860
1976 4,454,483.09 5,980,443 3,071,866 3,520,769 3.24 1,086,657
1977 143,553.49 192,314 98,782 113,677 3.24 35,085
1978 11,697.48 15,635 8,031 9,281 3.24 2,865
1979 1,597.94 2,130 1,094 1,271 3.25 391
1980 1,152,872.77 1,532,692 787,270 918,982 3.25 282,764
1981 191,740.60 254,207 130,574 153,202 3.25 47,139
1982 61,391.88 81,150 41,683 49,177 3.25 15,131
1983 105,298.32 138,690 71,238 84,603 3.26 25,952
1984 82,646.21 108,480 55,721 66,595 3.26 20,428
1985 594,380.28 777,297 399,260 480,423 3.26 147,369
1986 429,906.72 559,949 287,619 348,643 3.26 106,946
1987 1,554,276.52 2,014,858 1,034,936 1,265,394 3.27 386,971
1988 7,336.90 9,466 4,862 5,996 3.27 1,834
1989 315,136.94 404,506 207,775 258,627 3.27 79,091
1990 829,984.92 1,058,874 543,893 684,485 3.28 208,684
1991 219,558.27 278,385 142,993 181,953 3.28 55,473
1992 1,467,851.65 1,848,534 949,503 1,222,917 3.28 372,841
1993 292,190.15 365,045 187,506 244,935 3.29 74,448
1994 1,212,571.18 1,502,318 771,668 1,022,937 3.29 310,923
1995 320,824.52 393,797 202,275 272,546 3.29 82,841
1996 556,213.73 675,688 347,068 476,128 3.29 144,720
1997 484,887.60 581,764 298,824 418,809 3.30 126,912
1998 629,320.50 745,004 382,673 548,722 3.30 166,279
1999 4,900,452.69 5,712,493 2,934,233 4,318,437 3.30 1,308,617
2000 3,915,671.92 4,480,439 2,301,386 3,493,808 3.31 1,055,531
2001 428,456.05 480,120 246,615 387,500 3.31 117,069
2002 1,080,805.71 1,181,699 606,982 992,611 3.31 299,882
2003 541,554.65 574,748 295,220 506,280 3.31 152,955
S
.
.
II I!M]
. PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CARBON
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 4-2015
NET SALVAGE PERCENT.. -48
2004 6,239,937.25 6,386,261 3,280,315 5,954,792 3.31 1,799,031
2005 1,568,753.48 1,531,174 786,490 1,535,265 3.32 462,429
2006 2,001,092.55 1,840,467 945,359 2,016,258 3.32 607,307
2007 588,984.62 500,189 256,923 614,774 3.32 185,173
2008 10, 939, 419. 61 8,285,569 4,255,898 11,934,443 3.32 3,594,712
2009 9, 832, 182. 91 6,236,392 3,203,335 11,348,296 3.32 3,418,161
2010 22,807.71 10,435 5,360 28,395 3.33 8,527
2011 638,852.39 121,279 62,295 883,206 3.33 265,227
68,831,424.89 71,906,067 36, 934, 687 64,935,822 19, 718, 731
. CHOLLA
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -6
1978 7,750,118.84 4,289,857 4,273,401 3,941,725 23.47 167,947
1980 178,318.81 96,348 95,978 93,040 23.67 3,931
1981 113,525,970.28 60,533,387 60,301,183 60,036,346 23.78 2,524,657
1982 64,849.34 34,095 33,964 34,776 23.89 1,456
1983 768,133.11 397,747 396,221 418,000 24.01 17,409
1984 783,078.42 399,136 397,605 432,458 24.13 17,922
1985 772,630.93 387,062 385,577 433,412 24.26 17,865
1986 3,845,262.90 1,891,539 1,884,283 2,191,696 24.39 89,860
1987 263,356.06 127,019 126,532 152,626 24.53 6,222
1988 3,749,997.95 1,770,822 1,764,029 2,210,969 24.67 89,622
1989 990,298.34 457,172 455,418 594,298 24.82 23,944
1990 342,759.35 154,431 153,839 209,486 24.97 8,390
1991 58,008.00 25,453 25,355 36,133 25.13 1,438
1994 300,221.70 119,997 119,537 198,698 25.64 7,750
1996 901,986.64 333,777 332,497 623,609 26.01 23,976
1997 451,268.92 159,896 159,283 319,062 26.19 12,183
1999 421,040.12 134,618 134,102 312,201 26.58 11,746
2000 2,431,078.54 732,419 729,609 1,847,334 26.77 69,008
2001 2,216,988.16 624,444 622,049 1,727,959 26.97 64,070
2002 715,676.20 186,862 186,145 572,472 27.17 21,070
2003 6,233,606.74 1,493,059 1,487,332 5,120,291 27.37 187,077
2004 7,222,132.98 1,566,460 1,560,451 6,095,010 27.56 221,154
2005 4,102,718.10 790,801 787,768 3,561,114 27.76 128,282
2006 414,957.55 69,554 69,287 370,568 27.95 13,258
iI!;11,]
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CHOLLA
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -6
2007 4,134,028.18 581,851 579,619 3,802,451 28.15 135,078
2008 157,477,951.50 17,745,970 17,677,897 149,248,732 28.33 5,268,222
2009 4,075,194.89 336,592 335,301 3,984,406 28.52 139,706
2010 133,013.56 6,780 6,754 134,240 28.70 4,677
2011 1,598,266.60 28,276 28,168 1,665,995 28.87 57,707
325, 922, 912 .71 95,475,424 95, 109, 183 250, 369, 104 9,335,627
COLSTRIP
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2046
NET SALVAGE PERCENT.. -7
.
1984 49,797,606.46 24,290,854 30,243,387 23,040,052 26.27 877,048
1986 51,740,125.98 24,328,802 30,290,634 25,071,301 26.57 943,594
1987 5,524.97 2,544 3,167 2,744 26.74 103
1988 21,003.84 9,462 11,781 10,693 26.91 397
1989 112,278.73 49,413 61,522 58,616 27.08 2,165
1990 12,541.69 5,378 6,696 6,724 27.27 247
1991 7,774.70 3,244 4,039 4,280 27.46 156
1992 250,375.98 101,404 126,253 141,649 27.65 5,123
1993 33,746.47 13,238 16,482 19,627 27.85 705
1994 21,029.04 7,963 9,914 12,587 28.06 449
1995 45,488.35 16,584 20,648 28,025 28.27 991
1996 21,629.76 7,563 9,416 13,728 28.49 482
1997 148,077.31 49,488 61,615 96,828 28.71 3,373
1998 13,485.94 4,284 5,334 9,096 28.94 314
1999 61,002.64 18,342 22,837 42,436 29.17 1,455
2000 149,433.47 42,254 52,608 107,285 29.40 3,649
2001 1,150,137.47 303,441 377,800 852,847 29.64 28,774
2002 219,378.27 53,604 66,740 167,995 29.87 5,624
2003 1,484,769.70 331,848 413,168 1,175,535 30.11 39,041
2004 405,606.49 81,809 101,856 332,142 30.35 10,944
2005 1,209,156.33 216,284 269,285 1,024,512 30.59 33,492
2006 1,138,732.92 176,431 219,666 998,778 30.83 32,396
2007 1,701,127.58 220,827 274,941 1,545,265 31.07 49,735
2008 204,092.48 21,113 26,287 192,092 31.30 6,137
•i
ii!:111
S
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
COLSTRIP
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2046
NET SALVAGE PERCENT.. -7
2009 1,780,003.09 134,713 167,725 1,736,879 31.53 55,087
2010 1,392,569.77 65,070 81,016 1,409,034 31.75 44,379
2011 1,123,314.76 18,149 22,596 1,179,350 31.97 36,889
114,250,014.19 50, 574, 106 62, 967, 414 59, 280, 101 2,182,749
CRAIG
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -6
1979 32, 335, 037.58 19, 905, 630 20,295,335 13,979,805 18.87 740,848
1980 20,092,607.25 12,236,008 12,475,560 8,822,604 18.93 466,065
1982 595.00 354 361 270 19.07 14
1983 231,417.00 135,809 138,468 106,834 19.14 5,582
1984 549,524.00 317,949 324,174 258,322 19.22 13,440
1985 159,378.00 90,843 92,621 76,319 19.30 3,954
1986 275,763.28 154,675 157,703 134,606 19.38 6,946
1987 129,327.20 71,297 72,693 64,394 19.47 3,307
1988 143,220.00 77,502 79,019 72,794 19.56 3,722
1989 80,215.00 42,535 43,368 41,660 19.66 2,119
1990 322,892.00 167,553 170,833 171,432 19.76 8,676
1991 43,762.00 22,182 22,616 23,771 19.86 1,197
1992 55.50 27 28 31 19.97 2
1993 1,155,224.54 555,095 565,962 658,576 20.08 32,798
1994 324,268.80 151,218 154,178 189,546 20.19 9,388
1995 1,457,155.17 657,406 670,276 874,308 20.31 43,048
1996 290,451.93 126,350 128,824 179,055 20.43 8,764
1997 904,940.82 378,553 385,964 573,273 20.54 27,910
1998 1,013,158.71 405, 641 413,582 660,366 20.66 31,964
1999 449,524.98 171,458 174,815 301,682 20.78 14,518
2000 453,922.56 163,777 166,983 314,175 20.91 15,025
2001 295,847.64 100,377 102,342 211,256 21.03 10,045
2002 1,309,168.27 414,248 422,358 965,360 21.15 45,643
2003 15,516,838.54 4,537,797 4,626,636 11,821,213 21.26 556,031
2004 10,822,213.75 2,880,964 2,937,366 8,534,180 21.38 399,167
2005 234,682.45 56,049 57,146 191,617 21.49 8,917
.
2006
2007
426,371.98
156,495.31
89,012
27,743
90,755
28,286
361,200
137,599
21.61
21.71
16,714
6,338
2008 744,643.12 106,408 108,491 680,830 21.82 31,202
•ii!:I
PACIFICORP
. ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CRAIG
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -6
2009 223,593.51 23,651 24,114 212,895 21.92 9,712
2010 716,272.17 47,210 48,134 711,114 22.02 32,294
2011 2,319,991.22 53,315 54,359 2,404,832 22.11 108,767
93, 178, 559.28 44, 168, 636 45,033,353 53, 735, 920 2,664,117
DAVE JOHNSTON
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -5
1958 4,527,920.23 3,515,864 3,183,461 1,570,855 13.29 118,198
1960 4,660,597.24 3,592,607 3,252,949 1,640,679 13.37 122,713
1961 119,034.46 91,430 82,786 42,200 13.40 3,149
1962 308.46 236 214 110 13.44 8
1963 2,581.22 1,967 1,781 929 13.47 69
1964 9,562,613.81 7,257,350 6,571,213 3,469,531 13.50 257,002
1965 115,381.73 87,174 78,932 42,219 13.54 3,118
1966 46,429.81 34,926 31,624 17,127 13.57 1,262
1967 21,845.51 16,352 14,806 8,132 13.61 598
1968 6,658.82 4,960 4,491 2,501 13.64 183
1969 21,196.00 15,710 14,225 8,031 13.67 587
1970 257,533.63 189,874 171,923 98,488 13.70 7,189
1971 7,814.40 5,728 5,186 3,019 13.74 220
1972 21,020,771.34 15,319,381 13,871,029 8,200,780 13.77 595,554
1973 1,195,412.43 865,850 783,989 471,194 13.80 34,144
1974 1,583,251.66 1,139,535 1,031,799 630,615 13.83 45,598
1975 973,681.09 696,098 630,286 392,079 13.86 28,289
1976 24,331,659.75 17,266,524 15,634,082 9,914,160 13.90 713,249
1977 10,766,993.13 7,584,076 6,867,049 4,438,294 13.93 318,614
1978 1,353,752.43 946,153 856,700 564,740 13.96 40,454
1979 224,952.79 155,918 141,177 95,023 13.99 6,792
1980 104,262.74 71,617 64,846 44,630 14.03 3,181
1981 141,917.93 96,583 87,452 61,562 14.06 4,379
1982 566,638.80 381,727 345,637 249,334 14.10 17,683
1983 69,421.70 46,267 41,893 31,000 14.14 2,192
1984 276,186.22 181,952 164,750 125,246 14.18 8,833
1985 7,132,214.76 4,639,477 4,200,844 3,287,982 14.23 231,060
1986 1,047,327.50 672,155 608,607 491,087 14.28 34,390
1987 1,282,069.38 811,069 734,388 611,785 14.33 42,693
•i
III
I
. PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
DAVE JOHNSTON
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -5
1988 3,803,691.42 2,369,686 2,145,647 1,848,229 14.38 128,528
1989 6,820,324.12 4,179,000 3,783,902 3,377,439 14.43 234,057
1990 1,551,408.16 933,307 845,069 783,910 14.49 54,100
1991 2, 904, 311. 61 1,713,072 1,551,112 1,498,415 14.55 102,984
1992 2,747,812.69 1,586,602 1,436,599 1,448,605 14.61 99,152
1993 6,309,933.27 3,559,313 3,222,802 3,402,628 14.67 231,945
1994 7,797,710.76 4,288,335 3,882,900 4,304,697 14.73 292,240
1995 7,730,974.57 4,132,793 3,742,063 4,375,460 14.80 295,639
1996 5,799,529.12 3,007,424 2,723,091 3,366,415 14.86 226,542
1997 10,069,415.37 5,047,602 4,570,383 6,002,503 14.92 402,313
1998 1,527,502.34 737,190 667,493 936,384 14.99 62,467
1999 31,809,541.47 14,720,390 13,328,669 20,071,349 15.05 1,333,644
2000 4,562,203.75 2,013,896 1,823,495 2,966,819 15.11 196,348
2001 8,521,941.96 3,565,704 3,228,589 5,719,450 15.17 377,024
2002 6,725,404.43 2,644,880 2,394,823 4,666,851 15.23 306,425
2003 11,365,028.87 4,162,448 3,768,915 8,164,366 15.29 533,968
2004 5,251,928.14 1,769,059 1,601,806 3,912,719 15.35 254,900
2005 10,721,402.17 3,271,984 2,962,638 8,294,834 15.40 538,626
2006 5,583,313.40 1,509,999 1,367,238 4,495,241 15.45 290,954
2007 16,454,884.51 3,813,345 3,452,817 13,824,812 15.50 891,923
2008 12,768,209.38 2,422,844 2,193,779 11,212,841 15.55 721,083
2009 79,090,658.76 11,271,724 10,206,053 72,839,139 15.60 4,669,176
2010 229,208,500.78 20,805,829 18,838,768 221, 830, 158 15.64 14, 183, 514
2011 4,667,388.20 148,493 134,454 4,766,304 15.68 303,973
575,213,448.22 169,363,479 153,351,223 450,622,898 29, 372, 926
GADSBY
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2022
NET SALVAGE PERCENT.. -13
1951 2,993,089.96 2,756,385 3,382,192
1952 3,752,304.31 3,448,561 4,240,104
1953 1,000.76 918 1,131
1954 815.41 746 921
1955 5,257,033.69 4,800,535 5,940,448
1957 425.75 387 481
1958 4,468.18 4,052 5,049 W 1959 35,600.22 32,199 40,228
J1!;I!
38
172
5
18,348
5,054
148,809
794
607
2,803
1,222
10,208
1,313
1,864
301
18,478
183
11,775
12,549
65,725
61,217
7,637
369,102
.
PACIFICORP
. ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
GADSEY
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2022
NET SALVAGE PERCENT.. -13
1960 611.47 552 691
1961 2,446.95 2,202 2,765
1964 5,647.17 5,034 6,381
1965 13,051.53 11,600 14,748
1966 272.38 241 308
1972 1,137,847.48 983,767 1,285,768
1976 69,680.58 59,035 78,739
1977 733,286.82 617,566 828,614
1978 164,448.46 137,677 185,827
1979 1,064,901.53 885,585 1,203,339
1980 22,285.80 18,402 25,183
1981 25,547.85 20,938 28,869
1982 174,634.63 141,996 197,337
1983 153,779.40 123,989 173,771
1984 26,262.85 20,984 29,677
1985 1,427,869.91 1,129,397 1,613,493
1986 405,111.19 317,133 457,776
1987 696,607.76 539,083 786,780 387 10.23
1990 39,281.32 29,194 42,608 1,780 10.32
1991 866.36 634 925 54 10.35
1992 2,368,971.26 1,703,683 2,486,489 190,449 10.38
1993 527,793.16 372,593 543,792 52,615 10.41
1994 12,880,160.47 8,907,986 13,001,015 1,553,566 10.44
1995 58,076.04 39,270 57,314 8,312 10.47
1996 38,095.08 25,125 36,669 6,378 10.50
1998 133,053.09 82,732 120,746 29,604 10.56
1999 50,942.45 30,565 44,609 12,956 10.60
2000 377,015.23 217,623 317,616 108,411 10.62
2001 43,058.57 23,755 34,670 13,986 10.65
2002 54,347.40 28,437 41,503 19,909 10.68
2003 7,841.11 3,861 5,635 3,225 10.71
2004 429,918.32 197,014 287,538 198,270 10.73
2005 3,803.30 1,597 2,331 1,967 10.76
2006 218,752.70 82,396 120,255 126,935 10.78
2007 208,258.51 68,298 99,679 135,653 10.81
2008 971,838.61 264,738 386,379 711,798 10.83
2009 804,909.71 168,103 245,343 664,205 10.85
2011 78,570.81 3,901 5,693 83,092 10.88
37,464,585.54 28,310,469 38,411,429 3,923,553
ANNUAL
ACCRUAL
(7)
•i
111-865
PACIFICORP
10 ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HAYDEN
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -6
1965 2,320,256.47 1,687,173 1,854,979 604,493 15.55 38,874
1976 10,602,831.20 7,187,004 7,901,823 3,337,178 16.04 208,053
1977 1,029,322.00 692,073 760,907 330,175 16.08 20,533
1979 804.00 531 584 268 16.17 17
1980 2,805.00 1,834 2,016 957 16.22 59
1981 7,904.00 5,113 5,622 2,757 16.27 169
1982 934,710.92 597,944 657,415 333,378 16.32 20,428
1983 265,663.00 167,976 184,683 96,920 16.37 5,921
1984 59,808.00 37,330 41,043 22,354 16.43 1,361
1985 168,195.00 103,554 113,853 64,433 16.49 3,907 1986 S 1987
34,875.00 21,162 23,267 13,701 16.55 828
75,658.00 45,177 49,670 30,527 16.62 1,837
1988 72,535.00 42,596 46,833 30,055 16.68 1,802
1989 24,696.00 14,233 15,649 10,529 16.76 628
1990 33,620.00 19,000 20,890 14,747 16.83 876
1991 135,056.00 74,698 82,127 61,032 16.91 3,609
1993 488,283.72 257,191 282,771 234,810 17.07 13,756
1994 619,068.88 317,233 348,785 307,428 17.15 17,926
1995 171,865.04 85,419 93,915 88,262 17.24 5,120
1996 74,264.64 35,710 39,262 39,459 17.32 2,278
1997 292,608.19 135,579 149,064 161,101 17.41 9,253
1998 21,885,860.15 9,741,265 10,710,130 12,488,882 17.49 714,058
1999 6,757,037.43 2,873,794 3,159,621 4,002,838 17.58 227,693
2000 1,303,859.46 526,701 579,087 803,004 17.67 45,444
2001 387,936.80 148,090 162,819 248,394 17.75 13,994
2002 516,056.76 184,373 202,711 344,309 17.84 19,300
2003 294,759.89 97,677 107,392 205,054 17.92 11,443
2004 115,986.19 35,197 38,698 84,248 18.00 4,680
2005 16,511.76 4,507 4,955 12,547 18.08 694
2006 1,232,231.52 296,500 325,990 980,176 18.15 54,004
2007 254,861.48 52,358 57,566 212,588 18.22 11,668
2008 305,944.81 51,087 56,168 268,133 18.29 14,660
2009 453,266.87 56,565 62,191 418,272 18.36 22,782
2010 144,969.13 11,279 12,401 141,266 18.43 7,665
2011 1,020,070.86 27,919 30,696 1,050,579 18.49 56,819
.
52,104,183.17 25,635,842 28,185,580 27,044,854 1,562,139
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HUNTER
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -7
1974 304,865.06 177,720 189,921 136,285 23.06 5,910
1978 84,297,034.51 47,100,403 50,333,888 39,863,939 23.47 1,698,506
1980 33,395,144.28 18,214,082 19,464,495 16,268,309 23.67 687,297
1981 467,516.58 251,637 268,912 231,331 23.78 9,728
1982 167,871.04 89,091 95,207 84,415 23.89 3,533
1983 205,166,606.41 107,239,559 114,601,651 104,926,618 24.01 4,370,122
1984 866,288.57 445,714 476,313 450,616 24.13 18,675
1985 262,954.05 132,974 142,103 139,258 24.26 5,740
1986 1,801,108.77 894,349 955,747 971,440 24.39 39,829
1987 2,652,247.81 1,291,275 1,379,922 1,457,983 24.53 59,437
1988 628,581.57 299,629 320,199 352,383 24.67 14,284
1989 2,124,475.42 990,019 1,057,985 1,215,204 24.82 48,961
1990 4,253,262.87 1,934,399 2,067,197 2,483,794 24.97 99,471
1991 5,203,455.66 2,304,748 2,462,971 3,104,727 25.13 123,547
1992 6,697,952.74 2,882,276 3,080,147 4,086,663 25.30 161,528
1993 2,119,186.72 884,201 944,902 1,322,628 25.47 51,929
1994 3,713,391.92 1,498,223 1,601,077 2,372,252 25.64 92,522
1995 7,997,497.03 3,111,185 3,324,771 5,232,551 25.82 202,655
1996 1,935,855.68 723,114 772,756 1,298,609 26.01 49,927
1997 3,042,210.81 1,088,104 1,162,803 2,092,362 26.19 79,892
1998 10,173,532.60 3,467,307 3,705,341 7,180,339 26.38 272,189
1999 3,456,196.63 1,115,467 1,192,045 2,506,086 26.58 94,285
2000 5,030,861.11 1,529,962 1,634,995 3,748,026 26.77 140,008
2001 7,494,980.14 2,130,976 2,277,269 5,742,359 26.97 212,917
2002 10,192,728.35 2,686,420 2,870,845 8,035,374 27.17 295,744
2003 5,722,620.45 1,383,599 1,478,584 4,644,620 27.37 169,697
2004 7,874,928.21 1,724,164 1,842,529 6,583,644 27.56 238,884
2005 20,607,096.42 4,009,498 4,284,754 17,764,840 27.76 639,944
2006 9,788,458.45 1,656,198 1,769,897 8,703,753 27.95 311,404
2007 38,927,151.93 5,530,560 5,910,238 35,741,815 28.15 1,269,691
2008 4,436,600.37 504,671 539,317 4,207,845 28.33 148,530
2009 9,504,243.22 792,411 846,811 9,322,730 28.52 326,884
2010 32,707,328.65 1,682,998 1,798,537 33,198,304 28.70 1,156,735
2011 99,217,313.25 1,771,853 1,893,492 104,269,033 28.87 3,611,674
632,231,547.28 221,538,786 236,747,622 439,740,134 16,712,079
.
L.
•i
II5;I.1,
. PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HUNT INGTON
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -6
1974 38,705,247.47 24,218,980 24,163,828 16,863,734 19.78 852,565
1977 41, 354, 196.92 25, 167, 685 25,110,373 18,725,076 19.99 936,722
1979 154,819.40 92,293 92,083 72,026 20.13 3,578
1980 905,485.27 533,791 532,575 427,239 20.20 21,150
1981 385,994.74 224,802 224,290 184,864 20.28 9,116
1982 178,738.25 102,759 102,525 86,938 20.36 4,270
1983 2,956,509.62 1,677,075 1,673,256 1,460,644 20.44 71,460
1984 753,901.15 421,376 420,416 378,719 20.53 18,447
1985 933,279.16 513,553 512,384 476,892 20.62 23,128
1986 2,529,015.62 1,368,258 1,365,142 1,315,614 20.72 63,495
1987 6,340,474.36 3,369,323 3,361,650 3,359,252 20.82 161,347
1988 1,148,566.31 598, 684 597,321 620,160 20.92 29,644
1989 978,960.81 499,797 498,659 539,040 21.03 25,632
1990 2,374,090.98 1,185,213 1,182,514 1,334,022 21.14 63,104
1991 4,535,759.64 2,209,617 2,204,585 2,603,320 21.26 122,452
1992 1,460,299.31 692,987 691,409 856,508 21.38 40,061
1993 1,527,767.08 704,194 702,590 916,843 21.51 42,624
1994 3,027,860.60 1,353,331 1,350,249 1,859,283 21.63 85,959
1995 463,690.41 200,193 199,737 291,775 21.77 13,403
1996 1,057,133.08 439,831 438,829 681,732 21.90 31,129
1997 3,036,397.15 1,213,341 1,210,578 2,008,003 22.03 91,149
1998 3,787,765.29 1,446,094 1,442,801 2,572,230 22.17 116,023
1999 3,477,048.59 1,262,232 1,259,358 2,426,314 22.31 108,755
2000 739,181.81 253,708 253,130 530,402 22.45 23,626
2001 13,102,156.83 4,223,011 4,213,394 9,674,892 22.59 428,282
2002 9,779,853.73 2,933,450 2,926,770 7,439,875 22.73 327,315
2003 9,519,895.48 2,632,866 2,626,870 7,464,219 22.86 326,519
2004 5,565,297.50 1,398,999 1,395,813 4,503,402 23.00 195,800
2005 21,080,164.36 4,741,380 4,730,583 17,614,391 23.13 761,539
2006 140,152,021.09 27,474,898 27,412,332 121,148,810 23.27 5,206,223
2007 4,668,293.81 775,957 774,190 4,174,201 23.39 178,461
2008 4,835,683.65 645,751 644,280 4,481,544 23.52 190,542
2009 5,167,446.48 510,557 509,394 4,968,099 23.64 210,156
2010 141,686,170.36 8,754,420 8,734,484 141,452,856 23.75 5,955,910
2011 48, 749, 769.86 1,018,509 1,016,190 50,658,566 23.87 2,122,269
527,118,936.17 124,858,915 124,574,585 434,171,487 18,861,855
.
IIi!;1f;I
PACIFICORP
1-1 ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -8
1974 45,464,156.31 28,573,513 31,324,672 17,776,617 20.36 873,115
1975 40,218,736.62 25,047,071 27,458,691 15,977,544 20.44 781,680
1976 49,016,389.48 30,247,014 33,159,303 19,778,397 20.51 964,329
1977 51,395.33 31,395 34,418 21,089 20.59 1,024
1978 296,914.33 179,529 196,815 123,853 20.66 5,995
1979 90,302,467.45 54,009,292 59,209,497 38,317,168 20.74 1,847,501
1980 367,857.33 217,470 238,409 158,877 20.82 7,631
1981 250,728.20 146,430 160,529 110,258 20.90 5,276
1982 1,590,425.85 917,024 1,005,318 712,342 20.98 33,953
1983 462,326.54 262,843 288,150 211,162 21.07 10,022
1984 151,404.00 84,790 92,954 70,562 21.17 3,333
1985 691,297.00 381,125 417,821 328,780 21.26 15,465
1986 40,847,363.36 22,140,072 24,271,796 19,843,356 21.36 928,996
1987 9,995,674.09 5,318,534 5,830,621 4,964,707 21.47 231,239
1988 30,598,925.88 15,965,259 17,502,450 15,544,390 21.58 720,315
1989 1,197,683.08 611,553 670,435 623,062 21.70 28,713
1990 36,292,681.10 18,114,868 19,859,031 19,337,064 21.82 886,208
1991 11,780,872.18 5,737,591 6,290,026 6,433,315 21.94 293,223
1992 4,923,265.00 2,334,165 2,558,907 2,758,220 22.07 124,976
1993 10,654,825.70 4,907,826 5,380,369 6,126,843 22.20 275,984
1994 5,625,870.62 2,511,125 2,752,905 3,323,035 22.33 148,815
1995 2,348,212.15 1,012,399 1,109,876 1,426,193 22.47 63,471
1996 3,779,841.20 1,568,188 1,719,179 2,363,050 22.62 104,467
1997 3,741,594.57 1,489,686 1,633,118 2,407,804 22.76 105,791
1998 4,676,707.36 1,778,352 1,949,578 3,101,266 22.91 135,367
1999 3,500,626.34 1,265,695 1,387,561 2,393,116 23.05 103,823
2000 4,374,487.00 1,494,059 1,637,912 3,086,534 23.20 133,040
2001 12,447,121.87 3,988,372 4,372,387 9,070,505 23.35 388,458
2002 5,909,536.16 1,761,706 1,931,329 4,450,970 23.50 189,403
2003 24,912,542.98 6,832,394 7,490,241 19,415,305 23.65 820,943
2004 18,207,455.72 4,539,250 4,976,305 14,687,747 23.79 617,392
2005 24,085,236.66 5,357,703 5,873,562 20,138,494 23.94 841,207
2006 21,981,904.72 4,269,484 4,680,565 19,059,892 24.08 791,524
2007 17,794,169.54 2,914,557 3,195,181 16,022,522 24.22 661,541
2008 34,554,826.63 4,560,781 4,999,909 32,319,304 24.35 1,327,281
2009 36,826,200.74 3,591,438 3,937,234 35, 835, 062 24.48 1,463,851
2010 42,877,228.37 2,593,215 2,842,899 43,464,508 24.61 1,766,132
2011 32,559,638.19 683,244 749,029 34,415,380 24.73 1,391,645
675,358,589.65 267, 439, 012 293, 188, 983 436,198,294 19,093,129 0
RE. m-
. PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -6
1963 7,652,472.74 5,703,037 5,748,848 2,362,773 14.82 159,431
1967 1,808.21 1,322 1,333 584 14.98 39
1968 9,086,947.32 6,608,628 6,661,714 2,970,450 15.02 197,766
1969 1,729.83 1,251 1,261 573 15.07 38
1971 17,009,897.36 12,153,453 12,251,079 5,779,412 15.15 381,479
1973 54,524.56 38,467 38,776 19,020 15.22 1,250
1974 5,244,597.53 3,674,457 3,703,973 1,855,300 15.26 121,579
1976 8,809,473.73 6,080,279 6,129,121 3,208,922 15.34 209,187
1977 110,295.97 75,511 76,118 40,796 15.38 2,653
.
1978 94,252.44 63,980 64,494 35,414 15.42 2,297
1979 208,638.92 140,366 141,494 79,664 15.46 5,153
1980 964,696.69 642,936 648,101 374,478 15.50 24,160
1981 35,777,386.86 23, 596, 711 23,786,258 14,137,772 15.55 909,181
1982 1,374,900.63 897,362 904,570 552,824 15.59 35,460
1983 757,770.44 488,858 492,785 310,452 15.64 19,850
1984 2,077,685.25 1,323,985 1,334,620 867,726 15.69 55,304
1985 6,358,761.59 3,997,867 4,029,981 2,710,306 15.75 172,083
1986 3,381,145.82 2,095,215 2,112,045 1,471,969 15.81 93,104
1987 1,339,959.75 817,657 824,225 596,132 15.87 37,563
1988 1,723,245.40 1,034,408 1,042,717 783,923 15.93 49,210
1989 180,982.89 106,697 107,554 84,288 16.00 5,268
1990 4,186,426.82 2,422,093 2,441,549 1,996,063 16.06 124,288
1991 4,571,377.43 2,588,552 2,609,345 2,236,315 16.14 138,557
1992 4,279,887.41 2,369,281 2,388,313 2,148,368 16.21 132,533
1993 3,107,399.66 1,678,674 1,692,158 1,601,685 16.28 98,384
1994 18,738,821.03 9,852,123 9,931,263 9,931,887 16.36 607,084
1995 6,589,951.99 3,362,677 3,389,689 3,595,660 16.44 218,714
1996 5,330,313.87 2,634,148 2,655,308 2,994,825 16.51 181,395
1997 3,148,619.13 1,501,057 1,513,115 1,824,422 16.59 109,971
1998 389,681.55 178,534 179,968 233,094 16.67 13,983
1999 14,180,606.69 6,212,646 6,262,551 8,768,892 16.75 523,516
2000 590,588.93 246,209 248,187 377,838 16.83 22,450
2001 1,548,962.27 610,754 615,660 1,026,240 16.90 60,724
2002 12,899,455.09 4,767,649 4,805,946 8,867,476 16.98 522,231
2003 14,165,307.22 4,864,182 4,903,255 10,111,971 17.05 593,077
2004 1,774,039.87 558,353 562,838 1,317,644 17.12 76,965
2005
2006
4,960,131.89
15,649,977.99
1,408,496
3,919,643
1,419,810
3,951,129
3,837,930
12,637,848
17.19
17.26
223,265
732,204 W 2007 9,594,066.01 2,051,739 2,068,220 8,101,490 17.33 467,484
III!;'Ls]
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -6
2008 9,181,818.89 1,599,477 1,612,325 8,120,403 17.39 466,958
2009 27,187,000.54 3,535,131 3,563,528 25,254,693 17.45 1,447,260
2010 4,476,066.34 367,472 370,424 4,374,206 17.51 249,812
2011 174,328,655.26 5,017,004 5,057,305 179,731,070 17.56 10,235,255
443,090,329.81 131,288,341 132,342,952 337,332,798 19,728,165
WYODAK
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -5
1978 69,157,752.03 39,486,933 40,578,786 32,036,854 21.83 1,467,561
1981 684,471.24 377,128 387,556 331,139 22.09 14,990
1982 158,514.94 86,151 88,533 77,908 22.19 3,511
1983 19,015.13 10,187 10,469 9,497 22.29 426
1984 138,587.50 73,130 75,152 70,365 22.39 3,143
1985 2,402.63 1,247 1,281 1,241 22.50 55
1986 48,246,962.99 24,598,135 25,278,298 25,381,013 22.62 1,122,061
1987 167,874.35 84,015 86,338 89,930 22.73 3,956
1988 1,311,309.55 642,835 660,610 716,265 22.86 31,333
1989 544,195.28 260,995 268,212 303,193 22.99 13,188
1990 998,757.10 467,959 480,899 567,796 23.12 24,559
1991 1,511,318.74 690,120 709,203 877,682 23.26 37,734
1992 723,291.31 321,417 330,304 429,151 23.40 18,340
1993 934,765.53 403,064 414,209 567,295 23.55 24,089
1994 13,121,436.07 5,477,386 5,628,841 8,148,667 23.70 343,826
1995 515,639.74 207,841 213,588 327,834 23.85 13,746
1996 653,177.72 253,177 260,178 425,659 24.01 17,728
1997 540,326.88 200,692 206,241 361,102 24.17 14,940
1998 332,547.74 117,787 121,044 228,131 24.34 9,373
1999 1,121,910.21 377,421 387,857 790,149 24.50 32,251
2000 2,352,827.90 746,872 767,524 1,702,946 24.67 69,029
2001 2,257,870.85 671,211 689,771 1,680,994 24.84 67,673
2002 417,738.65 115,442 118,634 319,991 25.00 12,800
2003 872,516.17 221,587 227,714 688,428 25.17 27,351
2004 1,047,388.97 241,232 247,902 851,856 25.34 33,617
2005 1,245,081.41 255,689 262,759 1,044,576 25.50 40,964
2006 18,617,257.66 3,324,353 3,416,275 16,131,846 25.67 628,432
2007 1,216,436.05 183,440 188,512 1,088,746 25.82 42,167
•i
S
.
111-871
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
WYODAK
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -5
ANNUAL
ACCRUAL
(7)
2008 2,927,048.35 353,810 363,593 2,709,808 25.98 104,304
2009 4,639,661.34 412,921 424,339 4,447,306 26.13 170,199
2010 3,849,730.13 212,742 218,625 3,823,592 26.28 145,494
2011 120,538,263.22 2,304,752 2,368,481 124,196,696 26.42 4,700,859
300,866,077.38 83, 181, 671 85,481,727 230, 427, 654 9,239,699
BLUNDELL - GEOTHERMAL
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -4
1984 8,786,556.72 4,738,428 5,595,979 3,542,040 21.17 167,314
1986 803,171.50 419,211 495,079 340,219 21.36 15,928
1987 277,704.17 142,289 168,040 120,772 21.47 5,625
1988 120,931.64 60,760 71,756 54,013 21.58 2,503
1989 3,212.15 1,579 1,865 1,476 21.70 68
1990 203,858.02 97,984 115,717 96,295 21.82 4,413
1991 6,255,209.67 2,933,618 3,464,538 3,040,880 21.94 138,600
1992 121,329.27 55,393 65,418 60,765 22.07 2,753
1993 37,090.90 16,452 19,429 19,145 22.20 862
1994 8,674.62 3,729 4,404 4,618 22.33 207
1995 665,310.00 276,215 326,204 365,719 22.47 16,276
1996 116,889.02 46,699 55,150 66,414 22.62 2,936
2000 25,399.09 8,353 9,865 16,550 23.20 713
2001 693,626.89 214,024 252,758 468,614 23.35 20,069
2002 1,060,674.33 304,489 359,595 743,507 23.50 31,639
2003 6,150.60 1,624 1,918 4,479 23.65 189
2004 53,396.56 12,819 15,139 40,393 23.79 1,698
2005 111,477.64 23,879 28,201 87,736 23.94 3,665
2006 238,876.41 44,678 52,764 195,668 24.08 8,126
2007 7,045,580.62 1,111,274 1,312,390 6,015,014 24.22 248,349
2008 40,220.35 5,112 6,037 35,792 24.35 1,470
2009 1,058,109.50 99,369 117,353 983,081 24.48 40,159
2010 467,574.66 27,232 32,160 454,117 24.61 18,453
2011 16,322.58 330 390 16,586 24.73 671
28,217,346.91 10,645,540 12,572,148 16,773,893 732,686
.
S
fl!
PACIFICORP
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
JAMES RIVER - COGENERATION
INTERIM SURVIVOR CURVE.. IOWA 60-Li
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1996 5,798,092.36 4,410,443 4,457,732 1,398,341 4.91 284,795
5,798,092.36 4,410,443 4,457,732 1,398,341 284,795
3,879,646,047.56 1,328,796,731 1,349,358,618 2,805,954,853 149,857,799
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.7 3.86
.
.
111-873
. PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CARBON
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 4-2015
NET SALVAGE PERCENT.. -48
1954 1,521,082.33 2,094,563 1,075,876 1,175,326 3.18 369,599
1957 2,420,325.83 3,325,247 1,708,019 1,874,063 3.19 587,481
1958 927.40 1,273 654 719 3.19 225
1960 1,484.81 2,035 1,045 1,152 3.20 360
1961 1,126.05 1,542 792 875 3.20 273
1972 9,967.84 13,460 6,914 7,839 3.22 2,434
1973 519.65 701 360 409 3.22 127
1980 2,728,996.68 3,623,957 1,861,452 2,177,463 3.23 674,137
1983 6,905.73 9,087 4,668 5,553 3.24 1,714
1984 676,619.24 887,357 455,793 545,604 3.24 168,396
1985 1,190,963.41 1,555,588 799,031 963,595 3.25 296,491
1987 60,115.66 77,880 40,003 48,968 3.25 15,067
1990 7,964.01 10,157 5,217 6,570 3.26 2,015
' 1991 247,481.68 313,555 161,058 205,215 3.27 62,757
1992 367,340.36 462,299 237,461 306,203 3.27 93,640
1993 249,016.05 311,073 159,783 208,761 3.27 63,841
1994 358,794.00 444,274 228,202 302,813 3.28 92,321
1995 169,608.50 208,094 106,888 144,133 3.28 43,943
1996 39,559.82 48,011 24,661 33,888 3.29 10,300
1999 1,656,125.23 1,928,890 990,778 1,460,287 3.30 442,511
2000 1,327,729.63 1,519,369 780,427 1,184,613 3.30 358,974
2001 4,902.28 5,495 2,823 4,433 3.30 1,343
2002 557,421.38 608,945 312,786 512,198 3.31 154,743
2003 454,353.83 481,880 247,519 424,925 3.31 128,376
2004 896,053.32 916,296 470,657 855,502 3.31 258,460
2005 2,977,026.89 2,908,665 1,494,041 2,911,959 3.31 879,746
2006 254,841.63 234,220 120,308 256,858 3.32 77,367
2007 131,587.85 111,642 57,345 137,405 3.32 41,387
2008 5,932,254.99 4,493,118 2,307,898 6,471,839 3.32 1,949,349
2009 3,632,799.03 2,304,225 1,183,569 4,192,973 3.32 1,262,944
2010 25,291.85 11,649 5,984 31,448 3.32 9,472
2011 441,861.91 83,883 43,087 610,869 3.33 183,444
28,351,048.87 28,998,430 14,895,098 27,064,454 8,233,237
111-874
PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CHOLLA
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -8
1978 138,103.00 77,826 77,527 71,624 22.50 3,183
1981 33,547,050.27 18,225,911 18,155,997 18,074,817 22.84 791,367
1984 10,906.29 5,672 5,650 6,129 23.21 264
1985 200,122.87 102,389 101,996 114,136 23.34 4,890
1986 1,873.56 941 937 1,086 23.48 46
1987 2,830,292.00 1,395,819 1,390,465 1,666,251 23.62 70,544
1988 243,276.00 117,533 117,082 145,656 23.77 6,128
1989 7,442.87 3,518 3,505 4,534 23.92 190
1994 141,225.91 57,982 57,760 94,764 24.80 3,821
1996 198,033.75 75,359 75,070 138,807 25.20 5,508
1997 1,483,999.81 540,934 538,859 1,063,861 25.40 41,884
1999 205, 679.20 67,729 67,469 154,664 25.83 5,988
2002 604,294.31 162,742 162,118 490,520 26.49 18,517
2003 26,507.63 6,546 6,521 22,107 26.72 827
2004 2,889,243.56 645,576 643,100 2,477,283 26.95 91,921
2005 58,395.70 11,625 11,580 51,487 27.17 1,895
2006 576,542.99 99,639 99,257 523,410 27.40 19,103
2007 3,451,073.38 501,079 499,157 3,228,002 27.62 116,872
2008 14,765,157.84 1,717,265 1,710,678 14,235,693 27.84 511,340
2009 66,777.41 5,704 5,682 66,437 28.06 2,368
2011 4,601,989.02 82,355 82,039 4,888,109 28.48 171,633
66,047,987.37 23,904,144 23,812,449 47,519,377 1,868,289
COLSTRIP
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2046
NET SALVAGE PERCENT.. -9
1984 6,471,077.19 3,227,599 4,018,530 3,034,944 25.13 120,770
1986 11,433,730.29 5,502,560 6,850,976 5,611,790 25.45 220,503
1988 87,713.02 40,511 50,438 45,169 25.80 1,751
1989 97,219.59 43,894 54,650 51,319 25.98 1,975
1990 58,384.99 25,711 32,012 31,628 26.17 1,209
1992 165,412.35 68,874 85,752 94,548 26.58 3,557
1993 1,084,911.47 437,829 545,120 637,433 26.79 23,794
1994 77,696.46 30,303 37,729 46,960 27.01 1,739
1995 1,267,707.99 476,335 593,062 788,740 27.24 28,955
1996 1,346,196.79 485,313 604,240 863,114 27.48 31,409
1997 508,545.42 175,291 218,246 336,068 27.72 12,124
111-875
. PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
COLSTRIP
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2046
NET SALVAGE PERCENT.. -9
1998 16,750.50 5,494 6,840 11,418 27.97 408
1999 298,570.01 92,676 115,386 210,055 28.23 7,441
2000 100, 103.74 29,248 36,415 72, 698 28.48 2,553
2001 299,523.97 81,663 101,675 224,806 28.75 7,819
2002 5,806.88 1,465 1,824 4,505 29.02 155 2003 388,939.58 89,787 111,790 312,155 29.29 10,657
2004 1,268,367.46 264,393 329,183 1,053,337 29.56 35,634
2005 1,137,927.51 210,573 262,174 978,167 29.83 32,791 2006 1,826,900.18 292,864 364,631 1,626,690 30.10 54,043
2007 1,167,380.93 156,854 195,291 1,077,154 30.37 35,468
2008 676,753.58 72,505 90,273 647,389 30.64 21,129
2009 1,762,594.30 138,424 172,345 1,748,883 30.91 56,580
2010 49,349.31 2,391 2,977 50,814 31.17 1,630
2011 3,108,221.91 50,955 63,442 3,324,520 31.43 105,775
34,705,785.42 12,003,512 14,945,002 22,884,304 819,869
CRAIG
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -8
1979 8,891,431.74 5,557,974 5,666,786 3,935,960 18.31 214,962
1980 4,555,405.03 2,817,394 2,872,552 2,047,285 18.38 111,387
1983 8,557.00 5,107 5,207 4,035 18.60 217
1985 2,894.00 1,679 1,712 1,414 18.76 75
1986 36,860.00 21,054 21,466 18,343 18.85 973
1987 28,617.00 16,076 16,391 14,516 18.94 766
1988 23,826.00 13,147 13,404 12,328 19.03 648
1989 24,457.00 13,234 13,493 12,920 19.13 675
1991 65,922.00 34,123 34,791 36,405 19.35 1,881
1993 240,401.94 118,146 120,459 139,175 19.58 7,108
1994 231,292.61 110,352 112,512 137,284 19.70 6,969
1995 322,717.15 149,012 151,929 196,605 19.83 9,915
1996 194,628.84 86,728 88,426 121,773 19.96 6,101
1997 152,588.78 65,404 66,684 98,111 20.09 4,884
1998 145, 453.29 59,667 60,835 96,254 20.23 4,758
1999
. 2000
107,159.10 41,853 42,672 73,059 20.37 3,587
191,644.72 70,916 72,304 134,672 20.51 6,566
2001 32,252.92 11,226 11,446 23,387 20.65 1,133
PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS

.
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CRAIG
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -8
2002 287,631.34 93,339 95,166 215,475 20.79 10,364
2003 438,113.10 131,198 133,767 339,396 20.93 16,216
2004 411,919.38 112,522 114,725 330,148 21.06 15,677
2005 16,013.42 3,918 3,995 13,300 21.20 627
2006 988,766.12 211,886 216,034 851,833 21.33 39,936
2007 626,248.12 113,511 115,733 560,615 21.47 26,112
2008 838,074.60 122,834 125,239 779,882 21.59 36,122
2009 29,734.96 3,233 3,296 28,817 21.71 1,327
2010 357,340.78 24,194 24,668 361,260 21.83 16,549
2011 7,095,584.39 167,442 170,720 7,492,511 21.94 341,500
26,345,535.33 10, 177, 169 10, 376, 414 18,076,764 887,035
DAVE JOHNSTON
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -6
1958 2,508,731.36 1,955,909 1,770,990 888,265 12.87 69,018
1960 2,899,114.73 2,244,011 2,031,854 1,041,208 12.96 80,340
1961 3,439.49 2,653 2,402 1,244 13.00 96
1963 4,524.41 3,462 3,135 1,661 13.09 127
1964 4,187,397.68 3,190,673 2,889,015 1,549,627 13.13 118,022
1965 2,502.59 1,899 1,719 933 13.17 71
1967 4,029.02 3,029 2,743 1,528 13.25 115
1968 7,501.59 5,613 5,082 2,869 13.29 216
1970 4,627.07 3,426 3,102 1,803 13.37 135
1972 8,342,165.13 6,106,677 5,529,329 3,313,366 13.45 246,347
1973 66,331.57 48,258 43,696 26,616 13.49 1,973
1975 3,991,322.96 2,866,792 2,595,755 1,635,048 13.56 120,579
1976 23,880.89 17,032 15,422 9,892 13.60 727
1977 6,685.68 4,733 4,286 2,801 13.64 205
1978 460,880.88 323,800 293,187 195,347 13.67 14,290
1979 624,707.56 435,284 394,131 268,059 13.71 19,552
1980 165,096.64 114,037 103,256 71,747 13.75 5,218
1981 25,412.27 17,397 15,752 11,185 13.78 812
1982 60,404.91 40,949 37,078 26,952 13.82 1,950
1983 52,011.21 34,895 31,596 23,536 13.86 1,698
1985 70,930.10 46,490 42,095 33,091 13.95 2,372
1986 667,977.17 432,162 391,304 316,752 14.00 22,625 S
111-877
. PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
DAVE JOHNSTON
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -6
1987 1,056,662.42 674,132 610,397 509,665 14.05 36,275
1988 2,079,562.34 1,306,444 1,182,928 1,021,408 14.11 72,389
1989 3,362,903.59 2,079,205 1,882,629 1,682,049 14.16 118,789
1990 537,876.78 326,753 295,861 274,289 14.22 19,289
1991 1,605,738.11 956,451 866,025 836,058 14.29 58,507
1992 2,407,338.52 1,404,244 1,271,482 1,280,297 14.35 89,219
1993 1,147,133.82 653,969 592,140 623,822 14.42 43,261
1994 1,827,341.24 1,015,850 919,808 1,017,174 14.49 70,198
1995 1,464,050.32 791,605 716,764 835,130 14.56 57,358
1996 251,644.39 131,990 119,511 147,232 14.63 10,064
1997 1,801,286.79 913,020 826,700 1,082,664 14.71 73,601
1998 . 191,427.89 93,499 84,659 118,254 14.78 8,001
1999 6,542,932.07 3,062,443 2,772,908 4,162,600 14.86 280,121
2000 311,416.90 139,079 125,930 204,172 14.93 13,675
2001 401,610.45 170,078 153,998 271,709 15.00 18,114
2002 966,488.64 384,917 348,526 675,952 15.07 44,854
2003 4,744,764.88 1,757,843 1,591,650 3,437,801 15.15 226,918
2004 1,911,400.27 652,176 590,517 1,435,567 15.21 94,383
2005 3,238,554.51 999,926 905,389 2,527,479 15.28 165,411
2006 549, 419.18 150,104 135,913 446,472 15.35 29,086
2007 3,758,748.84 881,799 798,430 3,185,843 15.41 206,739
2008 10,316,273.26 1,975,015 1,788,290 9,146,960 15.47 591,271
2009 12,669,429.35 1,830,991 1,657,882 11,771,713 15.52 758,487
2010 4,194,794.66 383,376 347,130 4,099,352 15.58 263,116
2011 449,687.51 14,491 13,121 463,548 15.63 29,658
91,968,161.64 40, 648,581 36, 805, 513 60,680,738 4,085,272
GADSBY
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2022
NET SALVAGE PERCENT.. -14
1951 2,860,187.19 2,642,662 3,260,613
1952 3,637,833.84 3,354,987 4,147,131
1955 3,993,699.92 3,660,056 4,552,818
1957 47,940.51 43,731 54,652
1961 1,961.77 1,771 2,236
1965 7,754.33 6,918 8,840 W 1970 795.66 697 907
PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
GADSEY
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2022
NET SALVAGE PERCENT.. -14
1972 1,640.97 1,425 1,871
1979 10,386.54 8,683 11,841
1980 45,592.67 37,855 51,976
1982 17,260.35 14,118 19,677
1983 14,501.45 11,764 16,532
1984 495,272.24 398,282 564,610
1985 41,700.37 33,210 47,538
1986 60,792.79 47,930 69,304
1987 89,465.23 69,741 101,990
1988 5,839.88 4,498 6,657
1991 170,872.12 126,051 194,794
1992 83,574.66 60,633 95,275
1994 2,305,103.69 1,607,699 2,627,818
1996 90,727.69 60,369 100,463 2,967 10.40 285
1999 397,823.13 241,013 401,082 52,437 10.51 4,989
2000 500,770.68 291,531 485,151 85,728 10.55 8,126
2001 121,757.80 67,790 112,813 25,991 10.58 2,457
2002 1,105,660.22 584,056 971,956 288,496 10.62 27,165
2003 427,573.25 212,477 353,593 133,840 10.65 12,567
2004 287,181.90 132,815 221,024 106,363 10.68 9,959
2005 315,547.02 133,763 222,602 137,122 10.71 12,803
2006 164,360.91 62,535 104,068 83,304 10.74 7,756
2007 165,716.33 54,882 91,332 97,585 10.77 9,061
2008 284,156.20 78,082 129,940 193,998 10.80 17,963
2009 352,703.29 74,482 123,949 278,133 10.82 25,705
2011 757,656.13 38,013 63,259 800,469 10.86 73,708
18,863,810.73 14,164,519 19,218,312 2,286,432 212,544
HAYDEN
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -7
1965 1,711,610.24 1,249,800 1,374,105 457,318 15.05 30,387
1976 1,693,552.05 1,153,583 1,268,318 543,782 15.63 34,791
1981 3,167.00 2,061 2,266 1,123 15.88 71
1982 248,645.00 160,122 176,048 90,002 15.93 5,650
1983 28,223.00 17,965 19,752 10,447 15.99 653
1984 223.00 140 154 85 16.05 5
.
I
11
. PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HAYDEN
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -7
1985 5,502.00 3,413 3,752 2,135 16.11 133
1986 5,514.00 3,373 3,708 2,192 16.17 136
1987 702.00 423 465 286 16.24 18
1988 8,167.00 4,839 5,320 3,418 16.31 210
1989 32,507.00 18,926 20,808 13,974 16.38 853
1990 27,572.00 15,742 17,308 12,194 16.46 741
1991 12,859.00 7,189 7,904 5,855 16.54 354
1993 103,720.55 55,274 60,772 50,209 16.72 3,003
1994 187,013.26 96,984 106,630 93,474 16.81 5,561
1995 6,209.39 3,123 3,434 3,210 16.91 190
1996 21,796.50 10,615 11,671 11,651 17.00 685
1997 147,103.40 69,066 75,935 81,465 17.10 4,764
1998 S 3,732.03 1,682 1,849 2,144 17.20 125
1999 539,148.76 232,267 255,368 321,521 17.30 18,585
2000 984,425.73 403,175 443,275 610,061 17.40 35,061
2001 109,774.39 42,467 46,691 70,768 17.50 4,044
2003 165,955.88 55,749 61,294 116,279 17.70 6,569
2007 26,588.36 5,530 6,080 22,370 18.07 1,238
2008 325,458.61 54,918 60,380 287,861 18.16 15,851
2009 533,954.13 67,411 74,116 497,215 18.24 27,260
2010 13,843.25 1,100 1,209 13,603 18.32 743
2011 1,032,248.66 28,662 31,513 1,072,993 18.39 58,347
7,979,216.19 3,765,599 4,140,125 4,397,636 256,028
HUNTER
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -9
1978 11,297,822.06 6,425,649 6,866,776 5,447,850 22.50 242,127
1980 8,278,511.16 4,596,520 4,912,075 4,111,502 22.73 180,884
1983 38,346,167.75 20,445,160 21,848,739 19,948,584 23.08 864,323
1984 21,791.49 11,439 12,224 11,528 23.21 497
1985 1,744.62 901 963 939 23.34 40
1987 104,843.20 52,184 55,766 58,513 23.62 2,477
1988 610,879.54 297,865 318,314 347,545 23.77 14,621
. 1989
1990
970,637.41
49,836.25
463,095
23,209
494,887
24,802
563,108
29,519
23.92
24.09
23,541
1,225
1991 1,997,845.70 907,319 969,607 1,208,045 24.25 49,816
It!.. S.
PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HUNTER
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -9
1992 649,370.27 286,679 306,360 401,454 24.43 16,433
1993 2,112,027.68 904,614 966,717 1,335,394 24.61 54,262
1994 398,861.78 165,274 176,620 258,139 24.80 10,409
1995 4,150,717.46 1,659,778 1,773,723 - 2,750,559 24.99 110,066
1996 97,450.76 37,427 39,996 66,225 25.20 2,628
1997 3,135,649.88 1,153,561 1,232,754 2,185,104 25.40 86,028
1998 2,122,799.08 744,528 795,641 1,518,210 25.61 59,282
1999 8,418,483.66 2,797,807 2,989,879 6,186,268 25.83 239,499
2000 844,460.35 264,430 282,583 637,878 26.05 24,487
2001 13,229,681.04 3,877,056 4,143,219 10,277,133 26.27 391,212
2002 7,596,277.94 2,064,687 2,206,430 6,073,513 26.49 229,276
2003 371,248.07 92,522 98,874 305,787 26.72 11,444
2004 7,384,798.39 1,665,347 1,779,675 6,269,756 26.95 232,644
2005 2,075,787.49 417,067 445,699 1,816,909 27.17 66,872
2006 6,851,785.24 1,195,101 1,277,146 6,191,300 27.40 225,960
2007 8,859,889.79 1,298,325 1,387,456 8,269,824 27.62 299,414
2008 225,300.81 26,446 28,262 217,316 27.84 7,806
2009 620,931.77 53,529 57,204 619,612 28.06 22,082
2010 30,422,614.94 1,617,908 1,728,979 31,431,671 28.27 1,111,838
2011 27,980,405.52 505,362 540,056 29,958,586 28.48 1,051,917
189,228,621.10 54,050,789 57,761,424 148,497,773 5,633,110
•i
HUNT INGTON
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -8
1974 5,074,629.81 3,224,730 3,217,387 2,263,214 19.07 118,679
1977 25,564,365.88 15,803,134 15,767,147 11,842,368 19.32 612,959
1979 67,735.27 41,023 40,930 32,225 19.48 1,654
1980 66,759.35 39,982 39,891 32,209 19.56 1,647
1981 262,522.26 155,425 155,071 128,453 19.64 6,540
1983 37,077.03 21,396 21,347 18,696 19.81 944
1984 97,361.41 55,401 55,275 49,875 19.90 2,506
1985 6,840.72 3,833 3,824 3,564 20.00 178
1986 109,596.75 60,451 60,313 58,051 20.09 2,890
1987 213,560.56 115,722 115,458 115,187 20.20 5,702
1988 692,630.38 368,320 367,481 380,560 20.31 18,738 0 1989 77,878.41 40,595 40,503 43,606 20.42 2,135
PACIFICORP .
ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HUNTINGTON
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -8
1990 171,924.37 87,662 87,462 98,216 20.54 4,782
1991 6,808.48 3,391 3,383 3,970 20.66 192
1992 2,973, 949.29 1,443,476 1,440,189 1,771,676 20.79 85,218
1993 81,122.69 38,289 38,202 49,411 20.92 2,362
1994 9,904,374.26 4,533,272 4,522,949 6,173,775 21.06 293,152
1995 545,780.30 241,489 240,939 348,504 21.21 16,431
1996 519,537.06 221,640 221,135 339,965 21.35 15,923
1997 5,590,200.61 2,288,422 2,283,211 3,754,206 21.51 174,533
1998 8,559,516.45 3,351,698 3,344,065 5,900,212 21.66 272,401
1999 876,097.82 326,377 325,634 620,552 21.82 28,440
.
2000 156,817.15 55,243 55,117 114,245 21.98 5,198
2001 165,070.25 54,583 54,459 123,817 22.14 5,592
2002 117,798.18 36,291 36,208 91,014 22.30 4,081
2003 2,716,794.37 771,326 769,570 2,164,568 22.46 96,374
2004 2,357,622.19 608,295 606,910 1,939,322 22.62 85,735
2005 9,448,660.10 2,177,652 2,172,693 8,031,860 22.78 352,584
2006 5,262,659.80 1,060,516 1,058,101 4,625,572 22.93 201,726
2007 775,053.06 131,929 131,629 705,429 23.09 30,551
2008 1,208,453.67 165,778 165,400 1,139,729 23.23 49,063
2009 195,335.59 19,788 19,743 191,219 23.38 8,179
2010 26,176,892.19 1,652,442 1,648,679 26,622,365 23.52 1,131,903
2011 12,786,167.54 280,324 279,686 13,529,375 23.65 572,067
122,867,593.25 39,479,895 39, 389, 991 93, 307, 010 4,211,059
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -10
1974 7,570,741.74 4,832,632 5,297,935 3,029,881 19.60 154,586
1975 10, 230, 939.14 6,471,182 7,094,250 4,159,783 19.69 211,264
1976 9,813,900.51 6,149,321 6,741,399 4,053,891 19.78 204,949
1978 129.00 79 87 55 19.95 3
1979 12,384,858.28 7,525,263 8,249,822 5,373,522 20.04 268,140
1980 18,144.00 10,899 11,948 8,010 20.13 398
1981 1,081,786.00 642,271 704,111 485,853 20.21 24,040
1982
. 1983
428,819.88 251,422 275,630 196,072 20.30 9,659
535,910.00 310,030 339,881 249,620 20.39 12,242
1984 140,731.00 80,241 87,967 66,837 20.49 3,262
II1E;I:
PACIFICORP S ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -10
1985 553,891.33 311,013 340,958 268,322 20.59 13,032
1986 2,826,010.46 1,560,647 1,710,912 1,397,700 20.70 67,522
1987 438,172.33 237,823 260,721 221,268 20.80 10,638
1988 4,183,730.34 2,227,280 2,441,730 2,160,373 20.92 103,268
1989 1,724,888.86 899,604 986,221 911,157 21.04 43,306
1990 10,486,251.21 5,351,029 5,866,245 5,668,631 21.16 267,894
1991 3,673,759.04 1,828,937 2,005,033 2,036,101 21.30 95,592
1992 255,166.76 123,795 135,714 144,969 21.43 6,765
1993 90,984.28 42,885 47,014 53,069 21.58 2,459
1994 978,692.57 447,311 490,380 586,182 21.72 26,988
1995 531,837.98 234,968 257,592 327,430 21.87 14,972
1996 6,971,240.39 2,966,583 3,252,216 4,416,148 22.03 200,461
1997 7,105,558.98 2,901,420 3,180,779 4,635,336 22.19 208,893
1998 6,539,614.95 2,552,209 2,797,945 4,395,632 22.35 196,673
1999 2,573,504.50 954,734 1,046,659 1,784,196 22.52 79,227
2000 4,844,070.91 1,698,825 1,862,394 3,466,084 22.69 152,758
2001 1,487,817.48 489,670 536,817 1,099,782 22.86 48,109
2002 1,215,257.76 372,000 407,817 928,966 23.03 40,337
2003 5,657,802.84 1,595,789 1,749,437 4,474,146 23.20 192,851
2004 10,330,375.13 2,647,902 2,902,851 8,460,561 23.37 362,027
2005 9,141,397.02 2,090,948 2,292,272 7,763,265 23.54 329,790
2006 6,881,072.92 1,372,141 1,504,256 6,064,925 23.71 255,796
2007 5,661,902.29 952,213 1,043,895 5,184,197 23.88 217,094
2008 8,621,545.97 1,166,021 1,278,290 8,205,411 24.04 341,323
2009 4,823,586.28 482,523 528,982 4,776,963 24.19 197,477
2010 18,588,592 .38 1,157,121 1,268,533 19,178, 919 24.34 787,959
2011 6,857,181.43 147,992 162,241 7,380,658 24.49 301,374
175,249,865.94 63,086,723 69, 160, 935 123, 613, 918 5,453,128
NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -7
1963 4,752,970.89 3,557,432 3,586,008 1,499,671 14.34 104,580
1968 4,546,629.02 3,320,533 3,347,206 1,517,687 14.59 104,022
1971 6,926,158.79 4,972,700 5,012,645 2,398,345 14.73 162,820
1973 1,984.54 1,406 1,417 706 14.83 48
1979 1,234,054.39 834,517 841,221 479,218 15.11 31,715
P-.~
II!I*
. PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -7
1980 339,231.67 227,333 229,159 133,819 15.15 8,833
1982 156,511.29 102,763 103,588 63,879 15.25 4,189
1983 124,177.22 80,623 81,271 51,599 15.30 3,372
1984 275,228.67 176,588 178,006 116,488 15.35 7,589
1985 524,757.01 332,492 335,163 226,327 15.40 14,697
1986 137,940.27 86,190 86,882 60,714 15.46 3,927
1987 46,591.64 28,684 28,914 20,939 15.52 1,349
1988 63,931.98 38,725 39,036 29,371 15.59 1,884
1989 5,784.20 3,443 3,471 2,718 15.66 174
1990 29,143.01 17,023 17,160 14,023 15.73 891
1991
.
22,562.88 12,910 13,014 11,129 15.81 704
1992 261,094.04 146,102 147,276 132,095 15.89 8,313
1993 1,144,900.71 625,287 630,310 594,734 15.97 37,241
1994 1,815,057.90 965,268 973,022 969,090 16.05 60,379
1995 2,284,649.63 1,179,972 1,189,450 1,255,125 16.14 77,765
1996 1,185,653.64 592,891 597,654 670,996 16.23 41,343
1997 2,113,909.05 1,019,815 1,028,007 1,233,876 16.32 75,605
1998 116,932.44 54,221 54,657 70,461 16.41 4,294
1999 1,058,386.64 469,626 473,398 659,075 16.50 39, 944
2000 556,229.90 234,942 236,829 358,337 16.59 21,600
2001 255,004.49 101,821 102,639 170,216 16.68 10,205
2002 5,602,103.10 2,097,988 2,114,841 3,879,410 16.77 231,330
2003 9,530,912.93 3,314,987 3,341,616 6,856,461 16.86 406,670
2004 1,773,843.43 565,323 569,864 1,328,148 16.95 78,357
2005 1,099,190.82 316,121 318,660 857,474 17.03 50,351
2006 7,921,871.85 2,006,704 2,022,823 6,453,579 17.12 376,961
2007 3,685,959.54 797,590 803,997 3,139,980 17.20 182,557
2008 981,460.96 173,161 174,552 875,611 17.27 50,701
2009 12,546,261.32 1,655,107 1,668,402 11,756,097 17.35 677,585
2010 19,340.19 1,611 1,624 19,070 17.41 1,095
2011 3,235,237.08 94,401 95,159 3,366,544 17.48 192,594
76,375,657.13 30,206,300 30, 448, 941 51, 273, 012 3,075,684
.
I115:I!
PACIFICORP r L ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
WYODAK
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -7
1978 28,731,460.83 16,682,506 17,143,794 13,598,869 21.02 646,949
1981 18,359.67 10,294 10,579 9,066 21.31 425
1982 4,034.58 2,233 2,295 2,022 21.41 94
1983 20,346.04 11,101 11,408 10,362 21.52 482
1986 6,734.85 3,505 3,602 3,604 21.85 165
1988 28,862.46 14,465 14,865 16,018 22.10 725
1989 16,272.05 7,980 8,201 9,210 22.24 414
1991 1,145,906.57 535,986 550,807 675,313 22.52 29,987
1992 47,101.80 21,452 22,045 28,354 22.67 1,251
1993 211,596.54 93,565 96,152 130,256 22.83 5,705
1994 1,122,963.72 480,749 494,042 707,529 23.00 30,762
1995 453,441.43 187,596 192,783 292,399 23.16 12,625
1997 136,733.57 52,158 53,600 92,705 23.52 3,942
1999 14,370.35 4,971 5,108 10,268 23.88 430
2000 621,206.91 202,824 208,432 456,259 24.07 18,956
2001 154,874.81 47,403 48,714 117,002 24.26 4,823
2002 54,895.65 15,606 16,038 42,701 24.46 1,746
2003 6,836.99 1,787 1,836 5,479 24.65 222
2004 117,455.62 27,845 28,615 97,063 24.84 3,908
2005 92,929.51 19,632 20,175 79,260 25.04 3,165
2006 6,953,847.83 1,279,563 1,314,944 6,125,673 25.23 242,793
2007 18,730.51 2,906 2,986 17,055 25.41 671
2008 556,634.05 69,101 71,012 524,587 25.60 20,492
2009 175,834.18 16,084 16,529 171,614 25.78 6,657
2010 13,527.28 771 792 13,682 25.95 527
2011 23, 323, 566.55 459,444 472,148 24,484,068 26.12 937,369
64,048,524.35 20,251,527 20,811,502 47,720,419 1,975,285
BLUNDELL - GEOTHERMAL
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -6
1984 10, 750, 836. 94 5,906,944 6,975,970 4,419,917 20.49 215,711
1985 16,845.69 9,115 10,765 7,092 20.59 344
1987 115,672.60 60,500 71,449 51,164 20.80 2,460
1992 9,532.53 4,457 5,264 4,841 21.43 226
1993 101,268.34 45,997 54,321 53,023 21.58 2,457
1994 6,958.96 3,065 3,620 3,757 21.72 173
S
SI
II:!;11
. PACIFICORP
ACCOUNT 314 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BLUNDELL - GEOTHERMAL
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -6
1995 378,453.91 161,122 190,282 210,880 21.87 9,642
1999 156,217.35 55,847 65,954 99,636 22.52 4,424
2001 3,133,591.48 993,825 1,173,685 2,147, 922 22.86 93,960
2003 122,491.54 33,293 39,318 90,523 23.20 3,902
2004 295,432.25 72,972 86,178 226,980 23.37 9,712
2005 11,615.55 2,560 3,023 9,289 23.54 395
2006 120,028.49 23,064 27,238 99,992 23.71 4,217
2007 16, 643, 233. 28 2,697,259 3,185,403 14,456,424 23.88 605,378
2011 175,587.43 3,652 4,313 181,810 24.49 7,424
32,037,766.34 10, 073, 672 11,896,784 22,063,248 960,425
. JAMES RIVER - COGENERATION
INTERIM SURVIVOR CURVE.. IOWA 55-Li
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -i
1996 18,558,369.33 14,112,510 14,263,825 4,480,128 4.89 916,182
2007 58,068.38 27,735 28,032 30,617 4.96 6,173
18, 616, 437. 71 14,140,245 14,291,857 4,510,745 922,355
952,686,011.37 364,951,105 367,954,347 673,895,830 38,593,320
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.5 4.05
IIE;!:I
PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CARBON
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 4-2015
NET SALVAGE PERCENT.. -48
1954 814,041.57 1,134,723 582,853 621,929 3.26 190,776
1955 3,398.23 4,733 2,431 2,598 3.26 797
1957 712,130.65 989,884 508,456 545,498 3.27 166,819
1958 2,125.26 2,951 1,516 1,630 3.27 498
1959 251.59 349 179 193 3.27 59
1963 4,751.48 6,561 3,370 3,662 3.28 1,116
1965 23,097.30 31,807 16,338 17,846 3.29 5,424
1966 156.59 215 110 121 3.29 37
1969 3,120.03 4,270 2,193 2,424 3.30 735
1972 23,966.42 32,631 16,761 18,709 3.30 5,669
1975 17,438.99 23,593 12,119 13,691 3.31 4,136
1976 441,193.17 595,531 305,896 347,070 3.31 104,855
1977 11,266.33 15,171 7,793 8,882 3.31 2,683
1978 9,023.45 12,120 6,225 7,129 3.31 2,154
1979 1,315.95 1,763 906 1,042 3.31 315
1980 403,623.47 539,102 276,911 320,452 3.31 96,813
1981 8,001.34 10,655 5,473 6,369 3.31 1,924
1982 5,043.90 6,695 3,439 4,026 3.31 1,216
1983 25,870.55 34,219 17,577 20,712 3.31 6,257
1984 11,563.05 15,231 7,823 9,290 3.32 2,798
1985 3,286.77 4,312 2,215 2,650 3.32 798
1987 46,572.35 60,560 31,107 37,820 3.32 11,392
1989 894.10 1,151 591 732 3.32 220
1990 63,452.97 81,169 41,693 52,218 3.32 15,728
1991 90,311.44 114,777 58,955 74,706 3.32 22,502
1992 110,324.53 139,231 71,516 91,764 3.32 27,640
1993 127,612.44 159,796 82,080 106,787 3.32 32,165
1994 107,323.37 133,239 68,438 90,400 3.32 27,229
1997 76,250.18 91,647 47,075 65,776 3.32 19,812
1999 8,562.97 9,995 5,134 7,539 3.32 2,271
2004 512,948.15 524,650 269,487 489,676 3.33 147,050
2005 242,203.04 236,534 121,496 236,964 3.33 71,160
2006 47,727.46 43,907 22,553 48,084 3.33 14,440
2008 259,059.63 195,925 100,637 282,771 3.33 84,916
2009 949,610.66 601,297 308,857 1,096,566 3.33 329,299
2010 1,033,436.02 472,810 242,860 1,286,626 3.33 386,374
2011 17,138.77 3,311 1,701 23,665 3.33 7,107
6,218,094.17 6,336,515 3,254,763 5,948,016 1,795,184
[1
.
.
HE-10h
PACIFICORP .
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CHOLLA
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -5
1978 1,175,495.00 649,522 647,030 587,239 27.81 21,116
1980 647,885.00 346,908 345,577 334,702 28.07 11,924
1981 41, 563, 977.91 21, 882, 624 21, 798, 683 21,843,494 28.20 774,592
1982 5,021.00 2,597 2,587 2,685 28.32 95
1983 47,847.94 24,295 24,202 26,039 28.44 916
1984 14,347.00 7,144 7,117 7,948 28.55 278
1985 258,003.71 125,913 125,430 145,474 28.65 5,078
1986 48,917.77 23,360 23,270 28,093 28.76 977
1987 2,439.00 1,139 1,135 1,426 28.86 49
1988 133,534.51 60,870 60,637 79,575 28.95 2,749
1990 269,107.00 116,379 115,933 166,630 29.13 5,720
-
1991 49,887.00 20,959 20,879 31,503 29.22 1,078
1994 20,095.93 7,644 7,615 13,486 29.45 458
1996 31,303.68 10,993 10,951 21,918 29.59 741
2001 35,709.88 9,505 9,469 28,027 29.89 938
2002 103,686.53 25,563 25,465 83,406 29.95 2,785
2003 87,189.40 19,709 19,633 71,915 30.00 2,397
2004 322,225.42 65,908 65,655 272,682 30.05 9,074
2005 792,733.69 144,483 143,929 688,442 30.09 22,879
2006 583,923.31 92,428 92,073 521,046 30.14 17,288
2007 279,013.03 37,130 36,988 255,976 30.18 8,482
2008 18,723,196.09 1,993,459 1,985,812 17,673,544 30.22 584,829
2009 1,089,902.19 85,395 85,067 1,059,330 30.26 35,008
2010 390,313.65 18,840 18,768 391,062 30.30 12,906
66,675,755.64 25,772,767 25, 673, 903 44,335,640 1,522,357
COLSTRIP
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2046
NET SALVAGE PERCENT.. -6
1984 5,511,854.97 2,612,211 3,252,339 2,590,227 31.67 81,788
1986 3,177,038.27 1,440,079 1,792,974 1,574,687 31.95 49,286
1987 109,038.92 48,252 60,076 55,505 32.08 1,730
1988 18,835.73 8,122 10,112 9,854 32.21 306
1989 12,950.56 5,437 6,769 6,958 32.33 215
1990
. 1992
7,649.23 3,120 3,885 4,224 32.45 130
26,391.82 10,111 12,589 15,387 32.67 471
1993 13,692.98 5,068 6,310 8,205 32.77 250
PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
COLSTRIP
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2046
NET SALVAGE PERCENT.. -6
1995 2,611.62 895 1,114 1,654 32.97 50
1997 10,135.93 3,171 3,948 6,796 33.15 205
2000 642.48 169 210 471 33.40 14
2006 6,252.38 903 1,124 5,503 33.81 163
2007 8,155.82 986 1,228 7,418 33.87 219
2010 360.77 16 20 362 34.03 11
2011 44,072.73 649 808 45,909 34.08 1,347
8,949,684.21 4,139,189 5,153,507 4,333,158 136,185
CRAIG
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -6
1979 9, 170, 519. 56 5,696,652 5,808,179 3,912,572 21.51 181,895
1980 6,827,736.07 4,184,592 4,266,516 2,970,884 21.58 137, 668
1982 1,198.00 714 728 542 21.70 25
1983 11,809.00 6,926 7,062 5,456 21.76 251
1984 659.00 380 387 311 21.81 14
1987 591.00 323 329 297 21.97 14
1991 17,609.00 8,782 8,954 9,712 22.15 438
1993 130,361.70 61,499 62,703 75,480 22.22 3,397
1994 21,871.14 9,998 10,194 12,990 22.26 584
1995 41,431.99 18,300 18,658 25,260 22.30 1,133
1996 4,588.33 1,954 1,992 2,871 22.33 129
1997 11,627.50 4,756 4,849 7,476 22.36 334
1999 13,038.57 4,855 4,950 8,871 22.42 396
2000 20,123.13 7,091 7,230 14,101 22.45 628
2001 15,763.48 5,222 5,324 11,385 22.48 506
2003 1,816.94 518 528 1,398 22.53 62
2006 20,045.37 4,086 4,166 17,082 22.60 756
2007 88,135:90 15,242 15,540 77,884 22.62 3,443
2008 79,558.87 11,096 11,313 73,019 22.64 3,225
2009 52,409.80 5,420 5,526 50,028 22.66 2,208
2010 92,051.97 5,979 6,096 91,479 22.67 4,035
2011 253,741.38 5,686 5,797 263,169 22.69 11,598
16,876,687.70 10,060,071 10,257,023 7,632,266 352,739
. PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
DAVE JOHNSTON
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4
1958 1,000,176.02 799,672 724,068 316,115 14.34 22,044
1959 4,172.53 3,321 3,007 1,332 14.41 92
1960 427,816.00 338,862 306,825 138,104 14.48 9,538
1961 511,237.87 402,902 364,810 166,877 14.55 11,469
1964 1, 877, 385. 36 1,456,609 1,318,896 633,585 14.73 43,013
1965 5,912.49 4,561 4,130 2,019 14.79 137
1966 12,258.77 9,404 8,515 4,234 14.84 285
1967 37,961.78 28,949 26,212 13,268 14.89 891
1968 49,637.16 37,618 34,061 17,561 14.94 1,175
1969 7,619.19 5,738 5,196 2,728 14.98 182
1970 15,129.79 11,317 10,247 5,488 15.03 365
2,912.45 2,164 1,959 1,070 15.07 71
1971 1972 3,504,117.41 2,584,525 2,340,174 1,304,108 15.11 86,308
1973 38,782.65 28,390 25,706 14,628 15.15 966
1974 26,995.72 19,605 17,751 10,324 15.19 680
1975 1,125,727.18 810,995 734,321 436,436 15.22 28,675
1976 493,213.09 352,247 318,944 193,997 15.26 12,713
1977 332,844.15 235,592 213,318 132,840 15.29 8,688
1978 75,088.83 52,654 47,676 30,416 15.32 1,985
1980 79,486.00 54,612 49,449 33,217 15.38 2,160
1981 1,344.56 914 828 571 15.41 37
1982 71,123.69 47,768 43,252 30,717 15.44 1,989
1983 60,330.92 40,032 36,247 26,497 15.46 1,714
1988 74,297.83 45,780 41,452 35,818 15.58 2,299
1989 16,122.45 9,758 8,835 7,932 15.60 508
1990 393,827.77 233,871 211,760 197,821 15.62 12,665
1991 208,081.09 121,098 109,649 106,755 15.63 6,830
1992 1,376,671.30 783,390 709,325 722,413 15.65 46,161
1993 136,677.48 75,912 68,735 73,410 15.67 4,685
1994 700,777.72 379,338 343,474 385,335 15.68 24,575
1995 889,705.73 467,893 423,657 501,637 15.70 31,951
1996 276,068.33 140,667 127,368 159,743 15.72 10,162
1997 195,688.83 96,377 87,265 116,251 15.73 7,390
1998 112,144.37 53,175 48,148 68,483 15.74 4,351
1999 295,246.59 134,104 121,425 185,631 15.76 11,779
2000 24,251.12 10,506 9,513 15,708 15.77 996
2001 242,276.74 99,454 90,051 161,917 15.78 10,261
2002 415,628.10 160,439 145,270 286,983 15.79 18,175
212,469.28 76,402 69,179 151,789 15.80 9,607
2003 2004 46,381.36 15,337 13,887 34,350 15.81 2,173
III:IeIs]
PACIFICORP
. ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
DAVE JOHNSTON
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4
2005 74,949.98 22,451 20,328 57,620 15.82 3,642
2006 156,378.19 41,481 37,559 125,074 15.83 7,901
2007 71,402.82 16,229 14,695 59,564 15.84 3,760
2008 418,478.31 77,799 70,444 364,774 15.85 23,014
2009 303,068.28 42,324 38,323 276,868 15.86 17,457
2010 35,326,550.18 3,135,726 2,839,263 33,900,349 15.86 2,137,475
2011 1,318,958.66 41,083 37,199 1,334,518 15.87 84,091
53,047,376.12 13,609,045 12,322,395 42,846,876 2,717,085
GADSBY
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2022
NET SALVAGE PERCENT.. -13
1951 643,406.25 612,328 727,049
1952 854,343.92 810,847 965,409
1953 727.51 689 822
1955 846,638.01 796,827 956,701
1956 552.56 518 624
1957 3,923.47 3,670 4,434
1958 20,629.51 19,237 23,311
1959 21,492.08 19,977 24,286
1964 14,298.39 13,051 16,157
1966 19,703.91 17,838 22,265
1969 1,756.89 1,569 1,985
1970 18,445.06 16,395 20,843
1971 18,326.70 16,207 20,709
1973 27,372.86 23,940 30,931
1974 2,707.01 2,354 3,059
1975 10,640.66 9,196 12,024
1976 5,465.62 4,694 6,176
1977 2,119.93 1,808 2,396
1978 6;589.97 5,581 7,447
1979 279,553.08 234,937 315,895
1980 221,015.08 184,291 249,747
1981 36,096.76 29,848 40,789
1982 18,694.15 15,322 21,124
1983 6,990.09 5,674 7,899
1985 731.03 581 826
.
•I
It!T!JI
.
S
PAC IF I CORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
GAD SBY
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2022
NET SALVAGE PERCENT.. -13
1986 23,189.75 18,230 26,204
1987 15,648.06 12,151 17,682
1990 26,856.68 20,000 30,348
1991 18,942.75 13,877 21,405
1992 529,133.95 380,804 595,659 2,262 10.85 208
1993 63,096.93 44,534 69,661 1,639 10.86 151
1994 810,202.32 560,184 876,248 39,281 10.86 3,617
1995 34,192.18 23,099 36,132 2,505 10.87 230
1996 507,650.58 334,240 522,823 50,822 10.88 4,671
1997 5,161.24 3,305 5,170 662 10.88 61
1998 91,091.39 56,518 88,406 14,527 10.89 1,334
1999 93,434.08 55,979 87,563 18,017 10.89 1,654
2004 140,952.26 64,336 100,635 58,641 10.92 5,370
2008 4,045.47 1,102 1,724 2,848 10.93 261
2009 49,370.72 10,276 16,074 39,715 10.94 3,630
2010 1,648,058.41 223,235 349,187 1,513,119 10.94 138,311
2011 719,406.31 35,533 55,581 757,348 10.94 69,227
7,862,653.58 4,704,782 6,383,412 2,501,387 228,725
HAYDEN
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -5
1965 732,842.44 546,373 600,715 168,769 17.22 9,801
1976 1,226,872.52 837,237 920,508 367,708 17.91 20,531
1979 231.00 153 168 74 18.04 4
1980 2,900.00 1,894 2,082 963 18.09 53
1982 194,037.00 123,576 135,867 67,872 18.17 3,735
1983 11,550.00 7,257 7,979 4,149 18.20 228
1985 1,223.00 746 820 464 18.28 25
1986 451.00 271 298 176 18.31 10
1987 1,837.00 1,083 1,191 738 18.34 40
1988 716.00 414 455 297 18.37 16
1989 3,583.00 2,033 2,235 1,527 18.40 83
1990 43,069.00 23,929 26,309 18,913 18.43 1,026
1991 21, 659.00 11,761 12,931 9,811 18.46 531
1993 110,011.19 56,788 62,436 53,076 18.51 2,867
1997 6,724.88 3,045 3,348 3,713 18.60 200
PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
S
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HAYDEN
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -5
1998 90,365.69 39,256 43,160 51,724 18.62 2,778
1999 24,765.88 10,277 11,299 14,705 18.64 789
2008 11,163.76 1,820 2,001 9,721 18.77 518
2009 41,175.83 5,026 5,526 37,709 18.78 2,008
2010 7,239.94 551 606 6,996 18.80 372
2,532,418.13 1,673,490 1,839,935 819,104 45,615
HUNTER
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -7
S
1978 24,334,803.68 13,702,363 14,643,043 11,395,197 27.81 409,752
1979 655.74 364 389 313 27.94 11
1980 14,204,328.75 7,750,542 8,282,624 6,916,008 28.07 246,384
1981 840.32 451 482 417 28.20 15
1983 51,291,485.99 26,539,236 28,361,179 26,520,711 28.44 932,514
1984 68,351.65 34,683 37,064 36,072 28.55 1,263
1986 63,911.37 31,101 33,236 35,149 28.76 1,222
1987 181,292.41 86,239 92,159 101,823 28.86 3,528
1988 3,815.65 1,772 1,894 2,189 28.95 76
1989 57,936.38 26,237 28,038 33,954 29.04 1,169
1990 7,856.07 3,462 3,700 4,706 29.13 162
1991 59,368.39 25,417 27,162 36,362 29.22 1,244
1992 36,538.60 15,167 16,208 22,888 29.30 781
1994 47,110.05 18,262 19,516 30,892 29.45 1,049
1995 19,663.00 7,335 7,839 13,201 29.52 447
1996 48,453.87 17,340 18,530 33,315 29.59 1,126
1997 212,792.05 72,762 77,757 149,930 29.66 5,055
2000 61,754.08 17,915 19,145 46,932 29.84 1,573
2001 238,525.37 64,699 69,141 186,082 29.89 6,226
2002 375,070.31 94,231 100,700 300,625 29.95 10,038
2003 190,707.21 43,929 46,945 157,112 30.00 5,237
2004 517,428.21 107,851 115,255 438,393 30.05 14,589
2005 437,691.50 81,293 86,874 381,456 30.09 12,677
2006 420,696.61 67,859 72,518 377,628 30.14 12,529
2007 721,713.89 97,873 104,592 667,642 30.18 22,122
2008 229,310.24 24,880 26,588 218,774 30.22 7,239 El
II!T!I
PACIFICORP ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HUNTER
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -7
2009 387,233.48 30,918 33,041 381,299 30.26 12,601
2010 2,889,932.79 142,150 151,909 2,940,319 30.30 97,040
2011 1,396,094.67 23,259 24,856 1,468,966 30.34 48,417
98,505,362.33 49,129,590 52,502,381 52,898,357 1,856,086
HUNT INGTON
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -6
1974 7,692,794.84 4,917,081 4,905,884 3,248,479 22.74 142,853 W 1977 15,489,501.06 9,555,619 9,533,859 6,885,012 23.02 299,088
1979 5,971.89 3,588 3,580 2,750 23.19 119
1980 144,388.96 85,535 85,340 67,712 23.27 2,910
1981 5,197.66 3,035 3,028 2,481 23.34 106
1982 53,630.53 30,824 30,754 26,095 23.42 1,114
1983 24,177.17 13,672 13,641 11,987 23.49 510
1984 41,246.53 22,933 22,881 20,841 23.55 885
1985 20,512.65 11,200 11,174 10,569 23.62 447
1986 45,381.20 24,308 24,253 23,851 23.68 1,007
1987 541,022.79 284,001 283,354 290,130 23.74 12,221
1988 166,691.02 85,630 85,435 91,257 23.80 3,834
1989 85,034.17 42,701 42,604 47,532 23.85 1,993
1990 339,633.61 166,484 166,105 193,907 23.90 8,113
1991 39,899.97 19,046 19,003 23,291 23.96 972
1992 123,322.93 57,266 57,136 73,587 24.00 3,066
1993 180,676.62 81,404 81,219 110,299 24.05 4,586
1994 458,307.93 199,827 199,372 286,434 24.10 11,885
1996 44,089.27 17,863 17,822 28,912 24.18 1,196
1997 209,629.90 81,432 81,247 140,961 24.22 5,820
1998 2,104.07 780 778 1,452 24.26 60
1999 151,700.73 53,528 53,406 107,397 24.29 4,421
2001 193,148.89 60,426 60,288 144,449 24.36 5,930
2002 145,664.13 42,422 42,325 112,079 24.39 4,595
2003 742,168.42 199,200 198,746 587,952 24.42 24,077
2004 420,611.45 102,616 102,382 343,466 24.45 14,048
S 2005
2006
736,631.60
12,882,936.02
160,624
2,454,241
160,258
2,448,652
620,571
11,207,260
24.48
24.51
25,350
457,253
2007 102,411.62 16,510 16,472 92,084 24.53 3,754
111-894
PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HUNTINGTON
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -6
2008 258,436.72 33,583 33,507 240,436 24.55 9,794
2009 195,726.08 18,805 18,762 188,707 24.58 7,677
2010 3,353,504.18 200,450 199,994 3,354,721 24.60 136,371
2011 1,525,214.22 31,542 31,470 1,585,257 24.62 64,389
46,421,368.83 19,078,176 19,034,731 30,171,920 1,260,444
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -8
1974 10,728,354.58 6,888,016 7,551,218 4,035,404 23.52 171,573
1975 8,672,120.02 5,502,179 6,031,948 3,333,941 23.63 141,089
1976 14, 043, 819.16 8,803,874 9,651,542 5,515,783 23.73 232,439
1977 2,539.00 1,571 1,722 1,020 23.83 43
1978 18,773.00 11,468 12,572 7,703 23.92 322
1979 16,536,542.00 9,962,546 10,921,775 6,937,690 24.01 288,950
1980 612.00 363 398 263 24.10 11
1981 9,576.00 5,601 6,140 4,202 24.18 174
1982 39,175.00 22,555 24,727 17,582 24.26 725
1983 3,537.00 2,003 2,196 1,624 24.34 67
1984 53,661.00 29,857 32,732 25,222 24.41 1,033
1986 8,892.00 4,763 5,222 4,382 24.55 178
1989 33,053.00 16,573 18,169 17,529 24.74 709
1990 50,523.13 24,718 27,098 27,467 24.79 1,108
1991 24,888.09 11,856 12,998 13,882 24.85 559
1994 21,811.69 9,478 10,391 13,166 25.00 527
1995 44,130.59 18,499 20,280 27,381 25.05 1,093
1996 13,898.97 5,601 6,140 8,871 25.10 353
1997 15,961.16 6,166 6,760 10,478 25.14 417
1999 26,174.58 9,165 10,047 18,221 25.22 722
2001 25,097.49 7,790 8,540 18,565 25.29 734
2003 101,794.01 27,035 29,638 80,300 25.36 3,166
2004 277,847.85 67,082 73,541 226,535 25.39 8,922
2005 979,707.20 211,215 231,552 826,532 25.42 32,515
2006 657,284.27 123,687 135,596 574,271 25.45 22,565
2007
2008
1,063,625.84
740,836.85
169,160
94,588
185,447
103,695
963,269
696,409
25.48
25.51
37,805
27,299
II!;1e1i
. PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
ANNUAL
ACCRUAL
(7)
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -8
2009 522,275.37 49,389 54,144 509,913 25.53 19,973
2010 3,265,291.61 191,772 210,236 3,316,278 25.56 129,745
2011 900,544.48 18,285 20,046 952,542 25.58 37,238
58,882,346.94 32,296,855 35,406,510 28,186,425 1,162,054
NAUGH TON
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -6
1963 1,512,384.47 1,168,648 1,178,035 425,092 16.28 26,111 W 1966 17,737.18 13,456 13,564 5,237 16.49 318
1968 1,713,609.88 1,282,670 1,292,973 523,453 16.62 31,495
1969 11,534.17 8,573 8,642 3,584 16.68 215
1971 3,997,608.10 2,927,198 2,950,711 1,286,753 16.79 76,638
1972 13,162.87 9,563 9,640 4,313 16.84 256
1974 627.87 449 453 213 16.94 13
1975 25,126.42 17,789 17,932 8,702 16.99 512
1976 282,016.86 197,828 199,417 99,521 17.03 5,844
1977 15,824.41 10,990 11,078 5,696 17.08 333
1978 365,574.75 251,311 253,330 134,180 17.12 7,838
1979 443,606.12 301,662 304,085 166,137 17.16 9,682
1980 10,722.29 7,211 7,269 4,097 17.19 238
1981 3, 532, 036. 96 2,347,051 2,365,904 1,378,055 17.23 79,980
1982 207,862.17 136,420 137,516 82,818 17.26 4,798
1983 49,322.19 31,938 32,195 20,087 17.30 1,161
1984 68,947.78 44,028 44,382 28,703 17.33 1,656
1985 262,792.54 165,337 166,665 111,895 17.36 6,446
1986 101,694.19 62,982 63,488 44,308 17.39 2,548
1987 105,639.00 64,331 64,848 47,130 17.42 2,706
1988 289,988.66 173,425 174,818 132,570 17.45 7,597
1989 3,298.10 1,936 1,952 1,544 17.47 88
1990 282,315.62 162,268 163,571 135,683 17.50 7,753
1991 63,074.07 35,472 35,757 31,102 17.52 1,775
1992 193,411.29 106,252 107,105 97,910 17.54 5,582
1993 91,640.71 49,048 49,442 47,697 17.57 2,715
S 1995
1996
156,846.22
93,352.00
79,198
45,604
79,834
45,970
86,423
52,983
17.61
17.63
4,908
3,005
1997 136,930.25 64,529 65,047 80,099 17.64 4,541
PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -6
1998 38,486.73 17,420 17,560 23,236 17.66 1,316
1999 104,178.18 45,088 45,450 64,979 17.68 3,675
2000 186,392.87 76,762 77,379 120,198 17.69 6,795
2001 666,205.33 259,203 261,285 444,893 17.71 25,121
2002 162,204.29 59,156 59,631 112,305 17.73 6,334
2003 765,420.50 259,241 261,323 550,022 17.74 31,005
2004 742,242.37 230,612 232,464 554,312 17.75 31,229
2005 598,727.84 167,662 169,009 465,643 17.77 26,204
2006 2,422,495.65 598,205 603,010 1,964,835 17.78 110,508
2007 529,825.18 111,969 112,868 448,746 17.79 25,225
2008 155,221.88 26,712 26,927 137,609 17.80 7,731
2009 762,184.90 98,049 98,837 709,079 17.81 39,814
2010 1,065,411.56 86,598 87,294 1,042,043 17.82 58,476
2011 759,083.26 21,524 21,697 782,931 17.83 43,911
23,006,767.68 11,825,368 11,920,358 12, 466, 816 714,096
WYODAK
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -4
1978 18,406,182.38 10,508,620 10,799,194 8,343,236 25.51 327,057
1990 531,140.31 240,547 247,198 305,188 26.55 11,495
1991 51,095.06 22,507 23,129 30,010 26.62 1,127
1992 25,754.95 11,017 11,322 15,464 26.68 580
2000 42,560.15 12,875 13,231 31,032 27.11 1,145
2001 25,997.66 7,368 7,572 19,466 27.15 717
2002 27,800.60 7,322 7,524 21,388 27.19 787
2003 25,744.17 6,231 6,403 20,371 27.23 748
2005 17,470.37 3,415 3,509 14,660 27.31 537
2006 127,062.77 21,660 22,259 109,886 27.34 4,019
2007 328,167.16 47,174 48,478 292,815 27.37 10,698
2008 31,086.09 3,588 3,687 28,642 27.40 1,045
2009 62,867.48 5,339 5,487 59,896 27.44 2,183
2010 1,415,644.19 74,806 76,874 1,395,395 27.46 50,816
2011 7, 010, 754. 12 127,669 131,199 7,159,985 27.49 260,458
28,129,327.46 11, 100, 138 11,407,068 17, 847, 433 673,412
111-897
. PACIFICORP
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) '(7)
BLUNDELL - GEOTHERMAL
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -3
1984 4,303,894.16 2,283,843 2,697,168 1,735,843 24.41 71,112
1992 6,836.65 3,019 3,565 3,476 24.90 140
1994 11,750.64 4,870 5,751 6,352 25.00 254
1998 77,200.65 27,143 32,055 47,461 25.18 1,885
1999 5,831.13 1,947 2,299 3,707 25.22 147
2000 15,745.62 4,966 5,865 10,353 25.26 410
2004 273,912.85 63,070 74,484 207,646 25.39 8,178
2005 10,041.24 2,065 2,439 7,904 25.42 311
2006 66,526.26 11,939 14,100 54,422 25.45 2,138
2007 2,453,737.00 372,177 439,533 2,087,816 25.48 81,939
2008 113,840.36 13,862 16,371 100,885 25.51 3,955
. 2009 161,893.17 14,601 17,243 149,507 25.53 5,856
7,501,209.73 2,803,502 3,310,874 4,415,372 176,325
JAMES RIVER - COGENERATION
INTERIM SURVIVOR CURVE.. IOWA 75-R2.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1996 4,222,514.72 3,216,979 3,251,472 1,013,268 4.98 203,467
2005 79,761.05 45,420 45,907 34,652 4.99 6,944
4,302,275.77 3,262,399 3,297,379 1,047,920 210,411
428,911,328.29 195,791,887 201,764,239 255,450,690 12,850,718
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 19.9 3.00
11!1!1]
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CARBON
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 4-2015
NET SALVAGE PERCENT.. -47
1957 43,114.00 58,023 29,804 33,574 3.12 10,761
1990 6,211.11 7,720 3,965 5,165 3.24 1,594
1992 86,874.42 106,562 54,736 72,970 3.24 22,522
1999 44,955.34 51,034 26,214 39,871 3.25 12,268
2009 627,587.58 387,408 198,993 723,561 3.26 221,951
2011 803.17 152 78 1,103 3.26 338
809,545.62 610,899 313,789 876,243 269,434
CHOLLA
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -7
1981 2,761,912.34 1,293,423 1,288,462 1,666,784 21.29 78,290
1984 18,096.83 7,963 7,932 11,431 21.85 523
1987 927.00 381 380 612 22.34 27
1988 15,918.79 6,370 6,346 10,688 22.50 475
1990 42,393.00 16,050 15,988 29,372 22.79 1,289
1999 51,636.72 13,590 13,538 41,713 23.88 1,747
2004 242,806.19 43,270 43,104 216,699 24.37 8,892
2006 11,012.56 1,514 1,508 10,275 24.55 419
2008 18,217.52 1,686 1,680 17,813 24.72 721
2009 873,617.78 59,638 59,409 875,362 24.80 35,297
2011 119,412.35 1,717 1,710 126,061 24.96 5,051
4,155,951.08 1,445,602 1,440,057 3,006,811 132,731
COLSTRI P
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2046
NET SALVAGE PERCENT.. -8
1984 991,930.34 415,123 516,850 554,435 23.33 23,765
1986 359,380.14 142,995 178,036 210,094 23.76 8,842
1987 84,970.64 32,930 41,000 50,769 23.96 2,119
1988 29,043.04 10,946 13,628 17,738 24.16 734
1989 112,984.54 41,370 51,508 70,515 24.35 2,896
1990 68,764.19 24,423 30,408 43,857 24.53 1,788
•i
•i
•i
iii!:leI!]
641,403
126,293
747
2,585
5,873
12,425
16,723
1,833
4,516
12,181
3,678
3,355
5,395
32,119
764
2,882
15,404
7,420
1,029
896, 624
570,314 17.43
115,784 17.55
707 17.66
2,522 17.76
5,916 17.86
12,946 17.96
18,043 18.06
2,050 18.15
5,235 18.23
14,685 18.32
4,617 18.40
4,394 18.48
7,378 18.55
48,312 18.70
1,210 18.77
7,377 19.19
43,436 19.25
55,192 19.54
17,660 19.63
937,780
32,720
6,597
40
142
331
721
999
113
287
802
251
238
398
2,584
64
384
2,256
2,825
900
52,652
.
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
COLSTR P
INTERIN SURVIVOR CURVE.. IOWA 40-01
PROBAB E RETIREMENT YEAR.. 12-2046
NET SA VAGE PERCENT.. -8
1992 160,333.30 53,288
1993 65,330.16 20,943
1994 131,453.48 40,534
1995 12,192.53 3,609
1996 5,169.25 1,464
1997 143,187.94 38,627
2000 11,888.29 2,697
2008 21,379.98 1,777
2011 5,465.46 68
FUTURE BOOK REM.
ACCRUALS LIFE
(5) (6)
106,814 24.88
44,481 25.04
91,503 25.20
8,675 25.35
3,760 25.50
106,550 25.65
9,481 26.06
20,878 26.99
5,818 27.30
ANNUAL
ACCRUAL
(7)
4,293
1,776
3,631
342
147
4,154
364
774
213
66,346
26,075
50,467
4,493
1,823
48,093
3,358
2,212
85
2,203,473.28 830,794 1,034,382 1,345,369 55,838
C
SURVIVOR CURVE.. IOWA 40-01
E RETIREMENT YEAR.. 12-2034
VAGE PERCENT.. -7
1,132,446.48 629,087
226,240.00 123,868
1,359.00 733
4,773.00 2,535
11,018.00 5,760
23,711.00 12,186
32,492.00 16,402
3,629.00 1,798
9,112.72 4,429
25,108.00 11,947
7,752.00 3,607
7,242.00 3,291
11,937.00 5,291
75,169.29 31,502
1,844.64 749
9,588.23 2,827
54,990.88 15,108
58,516.78 7,278
17,466.34 1,009
1,714,396.36 879,407
CRAIG
INTERI
PROBAB
NET SA
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1993
1994
2001
2002
2008
2010
Iii!ei,Is]
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

•i
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
DAVE JOHNSTON
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -5
1960 23,188.76 17,166 15,543 8,805 11.51 765
1964 39,006.83 28,061 25,408 15,549 12.06 1,289
1968 2,544.92 1,779 1,611 1,061 12.49 85
1972 141,560.35 95,989 86,914 61,725 12.84 4,807
1985 19,616.41 11,615 10,517 10,080 13.61 741
1997 405,747.58 183,596 166,238 259,797 14.05 18,491
1999 240,204.09 100,369 90,880 161,335 14.10 11,442
2001 1,059,468.04 400,001 362,183 750,258 14.16 52,984
2002 152,572.30 54,247 49,118 111,083 14.18 7,834
2003 101,432.06 33,568 30,394 76,109 14.21 5,356
2004 3,983.70 1,214 1,099 3,084 14.23 217
2006 2,737,303.17 668,733 605,508 2,268,660 14.28 158,870
2007 316,000.70 66,287 60,020 271,781 14.30 19,006
2010 3,175,148.76 260,911 236,243 3,097,663 14.37 215,565
2011 39,839.69 1,159 1,049 40,782 14.39 2,834
8,457,617.36 1,924,695 1,742,727 7,137,771 500,286
GADSBY
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2022
NET SALVAGE PERCENT.. -13
1951 21,261.95 19,227 24,026
1952 12,702.95 11,424 14,354
1955 46,931.11 41,575 53,032
1987 1,062.79 770 1,067 133 9.91 13
1994 276,551.57 178,667 247,689 64,815 10.03 6,462
2001 11,920.13 6,138 8,509 4,961 10.13 490
2004 87,548.24 37,431 51,891 47,038 10.17 4,625
457,978.74 295,232 400,569 116,947 11,590
•i
111-901
.
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
YEAR
(1)
HAYDEN
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
COST ACCRUED RESERVE ACCRUALS LIFE
(2) (3) (4) (5) (6)
ANNUAL
ACCRUAL
(7)
INTERII4 SURVIVOR CURVE.. IOWA 40-01
PROBABIE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -6
1965 61,810.90 42,472 46,696 18,823 13.61 1,383
1976 315,487.52 195,403 214,838 119,579 14.94 8,004
1978 9,965.00 6,035 6,635 3,928 15.12 260
1979 10,676.00 6,391 7,027 4,290 15.20 282
1980 43,623.00 25,796 28,362 17,879 15.28 1,170
1981 157,840.00 92,195 101,365 65,946 15.35 4,296
1982 89,900.00 51,791 56,942 38,352 15.43 2,486
1983 38,050.00 21,616 23,766 16,567 15.50 1,069
1984 2,807.00 1,572 1,728 1,247 15.56 80
1985 177.00 98 108 80 15.63 5
1986
.
356.00 193 212 165 15.69 11
1989 1,805.00 926 1,018 895 15.86 56
1990 12,769.00 6,416 7,054 6,481 15.91 407
1991 5,129.00 2,518 2,768 2,668 15.97 167
1994 211,557.92 96,007 105,556 118,696 16.11 7,368
1998 145,188.03 57,103 62,782 91,117 16.29 5,593
2009 97,046.25 10,724 11,791 91,078 16.67 5,464
1,204,187.62 617,256 678,648 597,791 38,101
HUNTER
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -8
1978 822,440.36 411,360 439,600 448,635 20.67 21,705
1980 628,648.50 303,018 323,820 355,120 21.09 16,838
1983 1,476,387.31 669,881 715,869 878,629 21.67 40,546
1989 11,189.09 4,401 4,703 7,381 22.64 326
1990 7,326.26 2,800 2,992 4,920 22.79 216
1991 17,625.90 6,542 6,991 12,045 22.92 526
1992 10,779.54 3,874 4,140 7,502 23.06 325
1996 21,534.48 6,655 7,112 16,145 23.55 686
1999 15,138.17 4,021 4,297 12,052 23.88 505
2004 210,490.09 37,862 40,461 186,868 24.37 7,668
2005 165,173.70 26,407 28,220 150,168 24.46 6,139
2006 27,219.62 3,778 4,037 25,360 24.55 1,033
S
111-902
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HUNTER
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -8
2007 66,650.31 7,766 8,299 63,683 24.64 2,585
2008 159,189.39 14,866 15,887 156,038 24.72 6,312
2011 5,775.09 84 90 6,147 24.96 246
3,645,567.81 1,503,315 1,606,519 2,330,694 105,656
HUNT INGTON
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -7
1974 318,662.89 182,971 182,554 158,415 17.65 8,975
1977 412,233.00 227,095 226,578 214,511 18.13 11,832
1978 516.35 280 279 273 18.28 15
1986 13,229.06 6,262 6,248 7,907 19.27 410
1991 109,852.11 46,244 46,139 71,403 19.75 3,615
1992 252,094.64 103,211 102,976 166,765 19.83 8,410
1994 58,481.61 22,476 22,425 40,151 20.00 2,008
1999 450,896.77 140,150 139,831 342,629 20.37 16,820
2004 6,509.53 1,401 1,398 5,567 20.69 269
2006 82,138.30 13,812 13,781 74,107 20.81 3,561
2007 205,833.94 29,292 29,225 191,017 20.86 9,157
2009 322,273.26 27,259 27,197 317,635 20.97 15,147
2010 395,807.23 20,879 20,831 402,682 21.02 19,157
2011 89,430.72 1,652 1,648 94,043 21.07 4,463
2,717,959.41 822,984 821,110 2,087,107 103,839
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -9
1974 280,617.33 161,721 177,292 128,581 18.05 7,124
1975 208,397.88 118,438 129,842 97,312 18.23 5,338
1976 201,658.33 112,981 123,859 95,948 18.40 5,215
1979 1,476,413.12 790,548 866,665 742,625 18.88 39,334
1986 564,303.60 266,328 291,971 323,120 19.80 16,319
1988 90,468.00 40,869 44,804 53,806 20.02 2,688
E1
.
111-903
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -9
1993 34,793.48 13,720
1996 47,176.59 16,695
1997 165,313.48 56,052
2001 21,178.49 5,761
2006 31,384.75 5,192
2007 65,589.51 9,179
2008 50,735.77 5,701
2009 136,222.69 11,285
2010 348,701.16 18,027
3,722,954.18 1,632,497
NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -7
15,041
18,302
61,449
6,316
5,692
10,063
6,250
12,372
19,763
1,789,680

22,884 20.50

33,120 20.76

118,743 20.84

16,769 21.14

28,517 21.46

61,430 21.52

49,052 21.58

136,111 21.64

360,322 21.69
2,268,340
S PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
I.
S
1963 95,888.60 68,647
1968 279,758.20 192,129
1971 204,643.87 136,952
1983 64,888.11 38,177
1984 44,225.34 25,652
1994 20,143.48 9,528
2005 1,661.21 424
2007 156,555.13 30,230
2008 32,736.81 5,139
2009 1,067,896.90 125,326
2010 42,999.65 3,171
2,011,397.30 635,375
WYODAK
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -6
1978 171,496.29 87,821
1989 4,628.31 1,899
1997 4,898.66 1,529
69,198
193,672
138,052
38,484
25,858
9,605
427
30,473
5,180
126,333
3,196
640,479
90,249
1,952
1,571
33,402 12.86
105,669 13.56
80,917 13.90
30,947 14.85
21,463 14.91
11,949 15.41
1,350 15.80
137,041 15.85
29,848 15.88
1,016,317 15.91
42,813 15.94
1,511,716

91,537 19.57

2,954 21.18

3,621 22.02
ANNUAL
ACCRUAL
(7)
1,116
1,595
5,698
793
1,329
2,855
2,273
6,290
16,612
114,579
2,597
7,793
5,821
2,084
1,440
775
85
8,646
1,880
63,879
2,686
4,677
139
164
J1!!Ii1
PACIFICORP
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
•i
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
WYODAK
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -6
2002 304,814.78 70,563 72,514 250,589 22.44 11,167
2004 23,139.91 4,467 4,591 19,938 22.59 883
2005 8,380.49 1,441 1,481 7,402 22.67 327
2009 408,948.61 30,725 31,575 401,911 22.94 17,520
2011 304,806.37 4,827 4,960 318,134 23.07 13,790
1,231,113.42 203,272 208,893 1,096,087 48,667
BLUNDELL - GEOTHERMAL
INTERIM SURVIVOR CURVE.. IOWA 40-01
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -5
1984 598,602.55 283,292 334,561 293,971 19.56 15,029
1998 45,209.06 14,089 16,639 30,831 20.92 1,474
2006 52,174.90 8,315 9,820 44,964 21.46 2,095
2007 545,275.12 73,508 86,811 485,728 21.52 22,571
1,241,261.63 379,204 447,831 855,494 41,169
33,573,403.81 11,780,532 12,021,308 24,168,150 1,572,228
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 15.4 4.68
L 7
111-905
PACIFICORP .
ACCOUNT 330.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
ASHTON/ST. ANTHONY
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. 0
1987 28,699.78 17,362 15,790 12,910 16.00 807
28,699.78 17,362 15,790 12,910 807
BEAR RIVER
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. 0
1917 4,486.42 3,639 3,150 1,337 22.00 61
.
1923 1,227.46 983 851 377 22.00 17
1929 113.18 89 77 36 22.00 2
1936 52.37 41 35 17 22.00 1
5,879.43 4,752 4,113 1,766 81
CONDIT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1931 172.28 172 172

172.28 172 172
EAGLE POINT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. 0
1957 12,122.48 9,645 12,122

12,122.48 9,645 12,122
ED
iieiii
PACIFICORP
ACCOUNT 330.2 LAND RIGHTS •i
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. 0
1903 600.00 554 410 190 9.00 21
1932 7,292.94 6,551 4,847 2,446 9.00 272
1967 6,709.18 5,581 4,129 2,580 9.00 287
1996 624,390.84 395,021 292,274 332,117 9.00 36,902
638,992.96 407,707 301,660 337,333 37,482
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1918 36,340.01 33,476
1962 4,601.29 3,961

40,941.30 37,437
20,637 15,703 8.00 1,963
2,442 2,159 8.00 270
23,079 17,862 2,233
ol
LIFTON
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. 0
1913 902.72 738
1916 19.80 16
1917 202.40 164
1918 300.00 243
1920 2,505.36 2,020
1924 10,421.16 8,327
1944 1,947.20 1,469
1951 2,550.07 1,870
1959 1,609.23 1,134
1971 300.99 195
20,758.93 16,176
555 347 22.00 16
12 8 22.00
123 79 22.00 4
183 117 22.00 5
1,520 985 22.00 45
6,266 4,155 22.00 189
1,105 842 22.00 38
1,407 1,143 22.00 52
853 756 22.00 34
147 154 22.00 7
12,173 8,586 390
•i
II!Olt
PACIFICORP .
ACCOUNT 330.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
MERWIN
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. 0
1933 291,434.01 182,292 224,668 66,766 47.00 1,421
1992 6,026.70 1,767 2,178 3,849 47.00 82
1997 3,049.30 719 886 2,163 47.00 46
300,510.01 184,778 227,732 72,778 1,549
PIONEER
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. 0
9,236.96 7,922 7,351 1,886 19.00 99
1897 1971 10.52 7 6 4 19.00
9,247.48 7,929 7,357 1,890 99
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. 0
1937 1,500.87 1,102 942 559 27.00 21 1995 2,210.97 839 717 1,494 27.00 55
3,711.84 1,941 1,659 2,053 76
SWIFT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. 0
1958 5,719,869.52 3,044,915 3,403,356 2,316,514 47.00 49,288
1961 555,562.33 287,754 321,628 233,935 47.00 4,977
1964 1,980.74 996 1,113 867 47.00 18

6,277,412.59 3,333,665 3,726,097 2,551,316 54,283
.
I1eIsI:]
PACIFICORP
ACCOUNT 330.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
YALE
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. 0
1953 720,193.58 399,347 444,816 275,377 47.00
1954 1,463.46 805 897 567 47.00
1976 39,922.82 17,179 19,135 20,788 47.00
761,579.86 417,331 464,848 296,732
8,100,028.94 4,438,895 4,796,802 3,303,226
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 32.0
ob I
ANNUAL
ACCRUAL
(7)
5,859
12
442
6,313
103,313
1.28
.
•i
I ii!eiSle]
0 PACIFICORP
ACCOUNT 330.3 WATER RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CUTLER
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. 0
1920 455.00 398 281 174 13.00 13
1928 4,350.27 3,764 2,660 1,690 13.00 130
1933 13.04 11 8 5 13.00
4,818.31 4,173 2,949 1,869 143
LIFTON
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. 0
. 1913 1,600.00 1,308 984 616 22.00 28 1917 4,488.22 3,641 2,740 1,748 22.00 79
1918 251.42 204 154 98 22.00 4
1929 148.07 117 88 60 22.00 3 1947 17,642.23 13,155 9,900 7,742 22.00 352
24,129.94 18,425 13,866 10,264 466
PIONEER
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. 0
1897 110,805.67 95,036 88,175 22,631 19.00 1,191
110,805.67 95,036 88,175 22,631 1,191
139,753.92 117,634 104,990 34,764 1,800
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 19.3 1.29
.
111-910
PACIFICORP 0 ACCOUNT 330.4 FLOOD RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CONDIT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1911 2,963.75 2,964 2,964
2,963.75 2,964 2,964
CUTLER
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. 0
1925 1,378.75 1,199 847 532 13.00 41
1927 1,423.10 1,233 871 552 13.00 42
1931 243.62 210 148 95 13.00 7
1938 2,240.20 1,904 1,345 895 13.00 69
1939 105.90 90 64 42 13.00 3
1942 6,299.13 5,307 3,750 2,549 13.00 196
1945 1,250.00 1,046 739 511 13.00 39
1946 3,808.50 3,178 2,246 1,563 13.00 120
1948 14,426.31 11,975 8,461 5,965 13.00 459
1952 56,889.53 46,689 32,989 23,900 13.00 1,838
1965 2,903.38 2,269 1,603 1,300 13.00 100
90,968.42 75,100 53,064 37,904 2,914
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. 0
1937 17,360.72 15,490 11,461 5,900 9.00 656
1973 235,149.03 190,595 141,020 94,129 9.00 10,459
252,509.75 206,085 152,481 100,029 11,115
111-911
I. PACIFICORP
ACCOUNT 330.4 FLOOD RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1925 1,029.50 942 581 448 8.00 56
1,029.50 942 581 448 56
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. 0
1937 3,166.96 2,325 1,988 1,179 27.00 44
3,166.96 2,325 1,988 1,179 44
350,638.38 287,416 211,078 139,560 14,129
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL BATE, PERCENT .. 9.9 4.03
.
111-912
PACIFICORP
ACCOUNT 330.5 FISH/WILDLIFE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
MERWIN
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. 0
1933 212,279.74 132,781 163,648 48,632 47.00 1,035
212,279.74 132,781 163,648 48,632 1,035
II
SWIFT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. 0
1960 97,228.11 50,835 56,819 40,409 47.00 860
97,228.11 50,835 56,819 40,409 860
309,507.85 183,616 220,467 89,041 1,895
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 47.0 0.61
111-913
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
ASHTON/ST. ANTHONY
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -2
1914 7,826.45 6,747 6,136 1,847 14.82 125
1915 2,205.40 1,898 1,726 523 14.85 35
1917 51,481.59 44,191 40,191 12,320 14.89 827
1924 10.45 9 8 2 15.03
1925 67,749.52 57,412 52,215 16,889 15.05 1,122
1926 384.08 325 296 96 15.07 6
1931 57.91 49 45 15 15.16 1
1933 295.84 247 225 77 15.19 5
1943 113.15 92 84 32 15.33 2
1946 775.21 626 569 221 15.37 14
1947
.
10,987.07 8,851 8,050 3,157 15.38 205
1948 627.58 504 458 182 15.39 12
1949 740.71 593 539 216 15.41 14
1950 2,120.58 1,692 1,539 624 15.42 40
1951 1,442.33 1,147 1,043 428 15.43 28
1952 1,557.52 1,234 1,122 466 15.44 30
1953 2,628.36 2,076 1,888 793 15.45 51
1954 1,141.51 898 817 348 15.46 23
1956 1,035.50 808 735 321 15.48 21
1959 1,107.09 854 777 353 15.51 23
1960 273.23 210 191 88 15.52 6
1965 1,149.35 861 783 389 15.56 25
1966 783.37 583 530 269 15.56 17
1974 2,067.56 1,459 1,327 782 15.62 50
1975 23,589.15 16,514 15,019 9,042 15.63 579
1977 1,385.83 954 868 546 15.64 35
1979 7,945.86 5,363 4,878 3,227 15.65 206
1980 1,286.08 859 781 531 15.66 34
1981 11,710.63 7,738 7,038 4,907 15.66 313
1984 10,548.58 6,720 6,112 4,648 15.68 296
1986 2,898.61 1,795 1,633 1,324 15.69 84
1987 25,513.99 15,557 14,149 11,875 15.69 757
1988 83,464.36 50,043 45,513 39,620 15.70 2,524
1989 61,286.13 36,108 32,840 29,672 15.70 1,890
1990 28,196.64 16,296 14,821 13,940 15.71 887
1992 127,234.15 70,456 64,079 65,700 15.72 4,179
1993 3,003.71 1,624 1,477 1,587 15.72 101
1994
. 1995
18,785.16 9,893 8,998 10,163 15.73 646
500,998.59 256,480 233,264 277,754 15.73 17,658
1996 40,252.13 19,966 18,159 22,898 15.74 1,455
111-914
1,143
4,529
6,129
172
1,874
2
467
12
340
3,439
5,627
105
19
9
8
22
13
3
7
14
15
35
32
10
31
2 101
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
ASHTON/ST. ANTHONY
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -2
2003 8,888.53 3,113 2,831 6,235 15.76
2007 6,935.24 1,537 1,398 5,676 15.78
2008 9,733.54 1,764 1,604 8,324 15.78
2009 7,470.89 1,016 924 6,696 15.79
2010 10,374.07 896 815 9,767 15.79
2011 29,405.58 903 821 29,172 15.79
1,179,468.81 658,961 599,314 603,744
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -4
ANNUAL
ACCRUAL
(7)
396
360
528
424
619
1,847
38,500
•i
1908 71,467.92 60,176
1914 280,064.60 233,285
1915 378,158.16 314,403
1916 10,591.06 8,788
1917 115,100.35 95,311
1918 103.67 86
1920 28,461.41 23,423
1921 712.09 585
1922 20,590.80 16,872
1923 207,913.66 170,002
1924 339,234.28 276,743
1925 6,336.90 5,158
1926 1,125.12 914
1927 557.41 452
1929 493.73 398
1930 1,280.57 1,030
1931 775.91 622
1936 182.79 145
1937 377.58 298
1939 790.63 619
1940 871.13 680
1941 1,947.43 1,516
1942 1,819.73 1,412
1943 576.68 446
1944 1,716.45 1,322
1945 110.89 85
52,083 22,244 19.46
201,910 89,358 19.73
272,118 121,167 19.77
7,606 3,409 19.82
82,492 37,212 19.86
74 33 19.90
20,273 9,327 19.98
506 234 20.02
14,603 6,812 20.06
147,138 69,092 20.09
239,523 113,281 20.13
4,464 2,126 20.16
791 379 20.20
391 188 20.23
344 169 20.30
891 440 20.33
538 269 20.37
125 65 20.52
258 135 20.55
536 287 20.60
589 317 20.63
1,312 713 20.65
1,222 670 20.68
386 214 20.70
1,144 641 20.73
74 42 20.75
111-915
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -4
1946 3,720.80 2,845 2,462 1,407 20.78 68
1947 2,953.92 2,250 1,947 1,125 20.80 54
1948 9,993.08 7,582 6,562 3,831 20.82 184
1949 458.99 347 300 177 20.84 8
1950 6,873.65 5,173 4,477 2,671 20.86 128
1951 9,192.48 6,887 5,961 3,599 20.89 172
1952 8,683.25 6,476 5,605 3,426 20.91 164
1953 10,834.75 8,044 6,962 4,306 20.93 206
1954 998.33 738 639 400 20.95 19
1955 1,682.49 1,237 1,071 679 20.97 32
1956
.
4,842.26 3,544 3,067 1,969 20.98 94
1957 6,965.94 5,072 4,390 2,855 21.00 136
1958 4,426.69 3,206 2,775 1,829 21.02 87
1960 283.52 203 176 119 21.06 6
1970 337.07 225 195 156 21.21 7
1971 16,141.91 10,699 9,260 7,528 21.22 355
1972 10,616.35 6,973 6,035 5,006 21.24 236
1973 2,973.95 1,936 1,676 1,417 21.25 67
1974 11,298.66 7,285 6,305 5,445 21.26 256
1975 8,087.98 5,163 4,469 3,943 21.27 185
1976 1,392.98 880 762 687 21.29 32
1977 10,238.10 6,396 5,536 5,112 21.30 240
1978 4,748.79 2,933 2,539 2,400 21.31 113
1979 2,259.39 1,379 1,194 1,156 21.32 54
1980 19,321.80 11,644 10,078 10,017 21.33 470
1981 27,547.82 16,380 14,177 14,473 21.34 678
1982 7,886.70 4,625 4,003 4,199 21.35 197
1983 112,024.21 64,726 56,021 60,484 21.36 2,832
1984 43,816.92 24,925 21,573 23,997 21.37 1,123
1985 446,438.65 249,759 216,168 248,128 21.38 11,606
1986 40,897.01 22,485 19,461 23,072 21.39 1,079
1987 4,270.20 2,304 1,994 2,447 21.40 114
1988 60,422.13 31,961 27,662 35,177 21.41 1,643
1989 67,764.26 35,097 30,377 40,098 21.42 1,872
1990 6,426.21 3,254 2,816 3,867 21.43 180
1991 54,657.62 27,002 23,370 33,474 21.44 1,561
1992 7,231.33 3,481 3,013 4,508 21.45 210
1993 5,356.82 2,506 2,169 3,402 21.46 159
1994 65,762.18 29,842 25,828 42,564 21.47 1,982
1995 152,512.62 66,952 57,947 100,666 21.48 4,686
111-916
123,633 21.49 5,753
9,090 21.49 423
1,211 21.50 56
25,842 21.51 1,201
11,631 21.52 540
18,151 21.53 843
67,064 21.54 3,113
50,962 21.55 2,365
78,487 21.56 3,640
127,529 21.57 5,912
166,018 21.58 7,693
220,169 21.59 10,198
131,420 21.59 6,087
753,826 21.60 34,899
2,975,672 140,077
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS

•i
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR COST ACCRUED RESERVE ACCRUALS
(1) (2) (3) (4) (5)
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -4

REM. ANNUAL

LIFE ACCRUAL

(6) (7)
1996 183,569.62 77,734 67,279
1997 13,221.34 5,384 4,660
1998 1,723.94 672 582
1999 35,965.08 13,358 11,561
2000 15,812.27 5,562 4,814
2002 23,500.79 7,267 6,290
2003 84,603.00 24,174 20,923
2004 62,580.83 16,317 14,122
2006 91,011.21 18,677 16,165
2007 143,415.65 24,983 21,623
2008 180,827.12 25,467 22,042
2009 231,852.19 24,214 20,957
2010 133,644.84 8,747 7,571
2011 738,732.04 16,702 14,456
4,674,162.68 2,178,445 1,885,457
BEND
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1913 15,637.42 14,932 15,794
1927 472.72 448 477
1929 275.07 260 278
1930 21.54 20 22
1936 580.70 547 587
1938 31.98 30 32
1939 20.01 19 20
1942 818.69 767 827
1952 3,073.78 2,849 3,105
1953 1,443.08 1,336 1,458
1954 230.91 213 233
1955 408.88 378 413
1964 84.39 77 85
1968 9,171.78 8,270 9,263
1969 646.75 582 653
1971 383.64 343 387
1990 13,918.09 11,361 12,936 1,121 4.97 226
•i
111-917
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BEND
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
2001 5,565.47 3,793 4,319 1,302 4.98 261
2003 3,772.48 2,390 2,721 1,089 4.98 219
2010 519.00 121 138 386 4.98 78
57,076.38 48,736 53,749 3,898 784
BIG FORK
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2053
NET SALVAGE PERCENT.. -5
1902 1,619.00 1,227 1,700
W 1907 10,977.89 8,185 11,527
1911 540.00 397 567
1921 77.47 55 81
1925 17,448.59 12,173 18,321
1926 933.89 649 981
1929 21,096.59 14,468 22,151
1930 384.27 262 403
1935 659.78 440 693
1936 793.87 527 834
1937 145.34 96 153
1940 79.74 52 84
1941 151.15 98 159
1942 57.68 37 61
1952 303.79 183 319
1953 945.00 566 992
1954 156.43 93 164
1959 1,316.90 752 1,383
1960 2,649.01 1,499 2,781
1961 157.15 88 165
1965 23,725.58 12,800 24,912
1966 1,324.59 707 1,391
1969 12,757.03 6,587 13,395
1970 3,354.03 1,711 3,522
1971 1,389.25 700 1,459
1972 4,592.36 2,284 4,822
1973 399.78 196 420
. 1979 1,682.94 753 1,686 81 39.26 2
1983 87.68 36 81 11 39.43
1984 8,696.66 3,531
1993 49,096.72 15,411
1994 9,594.90 2,896
1995 100,681.19 29,154
1996 29,890.97 8,273
2003 5,181.79 896
2005 5,663.44 779
2006 51,891.84 6,172
2007 56,595.37 5,626
2008 159,881.57 12,638
2009 5,292.05 306
2010 8,709.24 309
2011 5,408.77 65
606,391.29 153,677
CONDIT
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1914 226,084.69 226,085
1915 544.00 544
1916 306.00 306
1917 647.63 648
1919 565.94 566
1920 39.19 39
1921 259.60 260
1922 100.59 101
1923 397.33 397
1924 1,283.70 1,284
1925 1,971.00 1,971
1926 83.05 83
1927 399.00 399
1929 1,712.67 1,713
1932 103.79 104
1933 82.88 83
1934 237.52 238
1936 86.39 86
1941 34.27 34
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
* I
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BIG FORK
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2053
NET SALVAGE PERCENT.. -5
7,906 1,226 39.47 31
34,504 17,048 39.82 428
6,484 3,591 39.86 90
65,273 40,442 39.89 1,014
18,522 12,863 39.92 322
2,006 3,435 40.15 86
1,744 4,203 40.21 105
13,819 40,668 40.24 1,011
12,596 46,829 40.26 1,163
28,295 139,580 40.29 3,464
685 4,872 40.32 121
692 8,453 40.35 209
146 5,534 40.37 137
307,876 328,835 8,183
226,085
544
306
648
566
39
260
101
397
1,284
1,971
83
399
1,713
104
83
238
86
34
.
•i
111-919
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
CONDIT
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1943 26.00 26 26
1944 411.00 411 411
1947 285.32 285 285
1949 263.29 263 263
1952 3,320.96 3,321 3,321
1958 64.67 65 65
1959 204.30 204 204
1961 373.10 373 373
1965 1,470.72 1,471 1,471
1966 8,110.07 8,110 8,110
1969 2,243.18 2,243 2,243
1970 1,069.67 1,070 1,070
1971 31,973.44 31,973 31,973
1972 30,783.78 30,784 30,784
1973 12,084.24 12,084 12,084
1974 4,169.94 4,170 4,170
1975 67.56 68 68
1987 2,271.26 2,271 2,271
1989 223,380.59 223,381 223,381
1991 7,203.06 7,203 7,203
1992 111,490.36 111,490 111,490
1993 73,611.01 73,611 73,611
1994 21,005.11 21,005 21,005
1995 37,044.84 37,045 37,045
1996 25,044.32 25,044 25,044
1997 107,890.30 107,890 107,890
2001 3,556.08 3,556 3,556
2002 18,013.02 18,013 18,013
2006 37,421.65 37,422 37,422
2007 1,762.61 1,763 1,763
2011 36,456.08 36,456 11,297 25,159
1,038,010.77 1,038,012 1,012,852 25,159
ANNUAL
ACCRUAL
(7)
111-920
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CUTLER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. -1
1914 16,496.87 14,493 10,240 6,421 12.23 525
1918 258.46 226 160 101 12.29 8
1920 6,747.98 5,885 4,158 2,657 12.32 216
1927 504,658.37 435,808 307,932 201,773 12.41 16,259
1928 169.28 146 103 68 12.42 5
1931 1,906.88 1,636 1,156 770 12.45 62
1933 1,831.64 1,567 1,107 743 12.47 60
1941 1,421.29 1,197 846 590 12.55 47
1942 870.84 732 517 362 12.56 29
1946 822.02 684 483 347 12.59 28
1951 66.92 55 39 29 12.63 2
1952 2,839.62 2,326 1,644 1,225 12.64 97
1955 2,109.61 1,712 1,210 921 12.65 73
1956 430.90 348 246 189 12.66 15
1957 1,744.76 1,406 993 769 12.67 61
1960 124.85 100 71 55 12.69 4
1961 750.60 596 421 337 12.69 27
1964 460.46 361 255 210 12.71 17
1968 2,890.79 2,223 1,571 1,349 12.73 106
1973 4,541.55 3,392 2,397 2,190 12.75 172
1974 3,143.14 2,332 1,648 1,527 12.75 120
1977 2,930.97 2,127 1,503 1,457 12.77 114
1980 137,519.10 97,294 68,746 70,149 12.78 5,489
1981 7,461.69 5,230 3,695 3,841 12.78 301
1982 2,161.42 1,500 1,060 1,123 12.78 88
1983 271,440.43 186,340 131,664 142,491 12.79 11,141
1984 11,704.43 7,946 5,614 6,207 12.79 485
1985 2,643.02 1,773 1,253 1,417 12.79 111
1988 20,458.00 13,174 9,308 11,354 12.80 887
1989 25,857.17 16,388 11,579 14,536 12.81 1,135
1990 35,270.58 21,985 15,534 20,089 12.81 1,568
1992 31,449.53 18,869 13,332 18,432 12.82 1,438
1993 7,654.61 4,496 3,177 4,554 12.82 355
1995 51,506.92 28,814 20,359 31,663 12.83 2,468
1996 72,212.31 39,287 27,759 45,175 12.83 3,521
1997 1, 412, 312. 53 745,084 526,460 899,976 12.83 70,146
1999 696,931.03 341,800 241,508 462,392 12.84 36,012
2001 162,475.68 72,649 51,332 112,768 12.84 8,783
2002 202,518.65 85,598 60,482 144,062 12.84 11,220
2003 3,491.59 1,381 976 2,551 12.85 199
111-921
2,443,304
2,089
16,997
3,432
81,685
46,625
75,607
12.85
12.85
12.86
12.86
12.86
12.86
2004 2,780.64 1,018 719
2005 21,952.82 7,325 5,176
2007 4,142.73 1,065 753
2008 94,972.97 20,150 14,238
2009 52,048.50 8,413 5,944
2010 80,708.13 8,362 5,908
3,968,892.28 2,215,293 1,565,277
163
1,323
267
6,352
3,626
5,879
191,004
EAGLE POINT
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
.
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -1
1957 48,713.83 38,662
1958 398.55 315
1960 81.72 64
1983 10,326.88 6,919
1992 5,198.41 3,024
1995 27,156.04 14,683
1996 29,202.55 15,342
2003 7,027.80 2,655
2009 10,374.10 1,570
138,479.88 83,234
FOUNTAIN GREEN
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1922 5,268.86 5,269
1937 261.32 261
1944 2,924.76 2,925
1947 202.70 203
1949 101.24 101
1950 2,169.46 2,169
1951 117.75 118
1952 1,501.20 1,501
5,269
261
2,925
203
101
2,169
118
1,501
49,201
403
83
10,315
4,508
21,890
22,872
3,958
2,341
115
742
5,538
6,622
3,140
8,137
13.75
13.79
13.80
13.80
13.82
13.84
8
54
401
480
227
588
115,570 24,295 1,758
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
CUTLER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. -1
ANNUAL
ACCRUAL
(7)
111-922
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
S
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
FOUNTAIN GREEN
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1956 488.98 489 489
1962 855.75 856 856
1969 213.09 213 213
1992 5,078.16 5,078 5,078
2003 3,490.55 3,491 3,491
2008 12,875.82 12,876 12,876
35,549.64 35,550 35,550
GRANITE
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -2
1896 23,019.86 19,806 17,710 5,770 16.64 347
1950 2,155.34 1,652 1,477 721 18.17 40
1951 464.59 355 317 156 18.18 9
1952 1,495.72 1,138 1,018 508 18.20 28
1954 0.01 0
1959 1,867.23 1,377 1,231 673 18.29 37
1968 510.12 357 319 201 18.40 11
1972 198.41 135 121 82 18.44 4
1979 374.92 238 213 170 18.50 9
1980 2,523.28 1,582 1,415 1,159 18.51 63
1982 28,487.86 17,427 15,583 13,475 18.52 728
1985 16,068.23 9,412 8,416 7,974 18.55 430
1986 8,268.31 4,767 4,263 4,171 18.55 225
1988 312.61 174 156 163 18.57 9
1993 17,877.97 8,879 7,939 10,296 18.60 554
1996 10,555.26 4,775 4,270 6,497 18.62 349
1999 1,979.40 791 707 1,312 18.64 70
2002 8,081.13 2,712 2,425 5,818 18.66 312
2003 3,491.59 1,087 972 2,589 18.66 139
2007 328,455.35 63,253 56,560 278,465 18.69 14,899
2010 78,593.65 5,806 5,192 74,974 18.70 4,009
534,780.84 145,723 130,303 415,173 22,272
111-923
S
•1
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1903 10,085.18 9,298 6,880 3,306 8.55 387
1906 1,554.40 1,430 1,058 512 8.57 60
1910 6,322.96 5,801 4,292 2,094 8.61 243
1916 210.88 193 143 70 8.65 8
1919 19.72 18 13 7 8.67 1
1923 40.01 36 27 14 8.70 2
1924 70,757.74 64,143 47,459 24,006 8.70 2,759
1925 4,713.97 4,269 3,159 1,602 8.71 184
1926 1,125.47 1,018 753 384 8.72 44
1928 107.05 97 72 36 8.73 4
1931 30.44 27 20 11 8.74 1
1932 171.40 154 114 59 8.75 7
1936 S 301.09 269 199 105 8.77 12
1939 30.28 27 20 11 8.78 1
1940 95.31 85 63 33 8.78 4
1941 1,932.49 1,715 1,269 683 8.79 78
1945 827.08 729 539 296 8.80 34
1953 10,104.70 8,769 6,488 3,718 8.83 421
1958 1,367.77 1,172 867 514 8.85 58
1963 1,712.49 1,447 1,071 659 8.86 74
1964 1,557.29 1,312 971 602 8.86 68
1967 5,263.26 4,386 3,245 2,071 8.87 233
1968 64,564.65 53,602 39,660 25,550 8.87 2,880
1969 140.02 116 86 56 8.87 6
1971 49,572.92 40,643 30,072 19,997 8.88 2,252
1972 19,995.85 16,320 12,075 8,121 8.88 915
1973 6,392.43 5,193 3,842 2,614 8.88 294
1974 21,293.51 17,212 12,735 8,771 8.88 988
1975 6,950.73 5,588 4,135 2,886 8.89 325 1976 3,124.37 2,498 1,848 1,307 8.89 147
1977 7,811.81 6,210 4,595 3,295 8.89 371
1978 12,644.91 9,991 7,392 5,379 8.89 605
1979 8,766.45 6,883 5,093 3,761 8.89 423
1980 14,207.71 11,080 8,198 6,152 8.89 692
1982 6,108.94 4,693 3,472 2,698 8.90 303
1986 10,249.97 7,599 5,622 4,730 8.90 531
1987 14,924.94 10,944 8,097 6,977 8.91 783
1988
.
7,533.09 5,462 4,041 3,567 8.91 400 1989 17,825.66 12,768 9,447 8,557 8.91 960
1990 1,629.99 1,152 852 794 8.91 89
111-924
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS .
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1991 4,109.44 2,865 2,120 2,031 8.91 228
1992 14,294.74 9,812 7,260 7,178 8.91 806
1993 70,235.78 47,380 35,056 35,882 8.92 4,023
1994 26,865.97 17,793 13,165 13,970 8.92 1,566
1996 38,065.16 24,157 17,874 20,572 8.92 2,306
1997 7,470.22 4,624 3,421 4,124 8.92 462
2000 800.31 451 334 475 8.92 53
2001 10,433.75 5,634 4,169 6,370 8.93 713
2003 21,813.98 10,627 7,863 14,169 8.93 1,587
2004 10,298.48 4,696 3,475 6,927 8.93 776
2006 3,243.63 1,235 914 2,362 8.93 265
2007 9,726.56 3,257 2,410 7,414 8.93 830
2008 262,232.86 73,810 54,612 210,244 8.93 23,544
2009 2,698.73 588 435 2,291 8.94 256
2011 28,252.75 1,483 1,097 27,438 8.94 3,069
902,611.29 532,761 394,187 517,450 58,131
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1915 367.46 339 209 158 8.00 20
1918 239,986.22 221,071 136,288 103,699 8.00 12,962
1922 3,704.93 3,401 2,097 1,608 8.00 201
1925 259,372.40 237,414 146,363 113,009 8.00 14,126
1928 332.30 303 187 146 8.00 18
1939 3,391.53 3,054 1,883 1,509 8.00 189
1940 2,677.76 2,408 1,485 1,193 8.00 149
1941 2,823.26 2,536 1,563 1,260 8.00 158
1942 2,977.82 2,670 1,646 1,332 8.00 166
1954 108.56 95 59 50 8.00 6
1956 89.76 78 48 42 8.00 5
1958 820,148.69 713,464 439,842 380,306 8.00 47,538
1959 10,426.90 9,048 5,578 4,849 8.00 606
1960 2,972.98 2,573 1,586 1,387 8.00 173
1961 4,486.71 3,873 2,388 2,099 8.00 262
1962 1,114,994.15 959,865 591,746 523,249 8.00 65,406
1963 33,401.77 28,672 17,676 15,726 8.00 1,966 •i
111-925
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1964 871.08 746 460 411 8.00 51
1965 62,049.42 52,941 32,638 29,412 8.00 3,676
1966 794,101.66 675,360 416,352 377,750 8.00 47,219
1967 2,376.93 2,015 1,242 1,135 8.00 142
1968 125,883.23 106,329 65,551 60,333 8.00 7,542
1969 13,807.19 11,620 7,164 6,644 8.00 830
1970 13,180.60 11,050 6,812 6,368 8.00 796
1971 20,990.67 17,528 10,806 10,185 8.00 1,273
1972 36,931.88 30,712 18,934 17,998 8.00 2,250
1973 9,086.77 7,523 4,638 4,449 8.00 556
1974
.
69,304.64 57,119 35,213 34,091 8.00 4,261
1975 15,061.26 12,354 7,616 7,445 8.00 931
1976 15,153.15 12,366 7,623 7,530 8.00 941
1977 83,923.90 68,126 41,999 41,925 8.00 5,241
1978 81,480.22 65,773 40,548 40,932 8.00 5,116
1979 18,326.13 14,706 9,066 9,260 8.00 1,158
1980 1,285.57 1,025 632 654 8.00 82
1981 12,292.62 9,738 6,003 6,289 8.00 786
1982 3,089.12 2,430 1,498 1,591 8.00 199
1983 5,007.64 3,910 2,410 2,597 8.00 325
1984 4,039.51 3,129 1,929 2,111 8.00 264
1985 43,047.72 33,066 20,385 22,663 8.00 2,833
1986 174,410.36 132,759 81,844 92,566 8.00 11,571
1987 70,942.24 53,480 32,970 37,972 8.00 4,746
1988 177,520.44 132,436 81,645 95,875 8.00 11,984
1989 236,280.70 174,304 107,456 128,824 8.00 16,103
1990 80,951.18 58,998 36,372 44,580 8.00 5,572
1991 396,343.71 285,090 175,755 220,589 8.00 27,574
1992 155,000.11 109,909 67,758 87,242 8.00 10,905
1993 223,509.51 156,034 96,193 127,316 8.00 15,914
1994 488,497.06 335,241 206,672 281,825 8.00 35,228
1995 654,659.80 440,894 271,806 382,854 8.00 47,857
1996 1,291,392.24 851,764 525,103 766,290 8.00 95,786
1997 162,268.42 104,572 64,467 97,801 8.00 12,225
1998 35,101.56 22,041 13,588 21,514 8.00 2,689
1999 129,744.55 79,113 48,772 80,972 8.00 10,122
2000 27,478.07 16,205 9,990 17,488 8.00 2,186
2001 26,563.04 15,076 9,294 17,269 8.00 2,159
2002 19,521.27 10,597 6,533 12,988 8.00 1,624
2003 89,474.87 46,093 28,416 61,059 8.00 7,632
111-926
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
2004 111,682.60 54,040 33,315 78,368 8.00 9,796
2005 61,416.99 27,532 16,973 44,444 8.00 5,556
2006 108,374.46 44,153 27,220 81,155 8.00 10,144
2007 790,775.33 284,679 175,501 615,274 8.00 76,909
2008 927,515.92 282,289 174,028 753,488 8.00 94,186
2009 875,035.07 208,346 128,443 746,592 8.00 93,324
2010 67,953.98 10,729 6,614 61,340 8.00 7,668
2011 2,309,306.24 135,833 83,739 2,225,567 8.00 278,196
13,625,273.83 7,462,637 4,600,629 9,024,645 1,128,079
LAST CHANCE
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -1
1983 318,786.46 213,572 189,620 132,355 13.75 9,626
1986 21,028.47 13,566 12,045 9,194 13.76 668
1989 15,263.58 9,402 8,348 7,069 13.78 513
1996 15,907.30 8,357 7,420 8,647 13.80 627
1999 51,719.86 24,395 21,659 30,578 13.81 2,214
2003 4,444.07 1,679 1,491 2,998 13.82 217
2004 7,878.50 2,750 2,442 5,516 13.82 399
2009 13,365.77 2,023 1,796 11,703 13.84 846
448,394.01 275,744 244,819 208,059 15,110
LIFTON
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -4
1913 23,223.21 19,379 14,583 9,569 19.69 486
1917 450,523.95 373,065 280,745 187,800 19.86 9,456
1918 53.50 44 33 23 19.90 1
1920 4,942.81 4,068 3,061 2,079 19.98 104
1923 1,996.02 1,632 1,228 848 20.09 42
1924 12.00 10 8 5 20.13
1936 3,160.98 2,499 1,881 1,407 20.52 69
111-927
PACIFICORP
is ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
LIFTON
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -4
1941 1,964.34 1,529 1,151 892 20.65 43
1947 330.40 252 190 154 20.80 7
1949 2,599.95 1,965 1,479 1,225 20.84 59
1950 1,185.59 892 671 562 20.86 27
1951 142.18 107 81 67 20.89 3
1952 1,243.85 928 698 595 20.91 28
1953 4,074.12 3,025 2,276 1,961 20.93 94
1954 367.47 272 205 177 20.95 8
1955 2,296.63 1,689 1,271 1,117 20.97 53
1956 16,235.66 11,883 8,942 7,943 20.98 379
1957 465.78 339 255 229 21.00 11
. 1958 406.67 295 222 201 21.02 10
1962 7,088.97 5,017 3,775 3,597 21.09 171
1968 4,809.13 3,266 2,458 2,544 21.18 120
1971 1,464.65 971 731 793 21.22 37
1972 4,697.52 3,085 2,322 2,564 21.24 121
1975 5,004.05 3,195 2,404 2,800 21.27 132
1978 1,236.42 764 575 711 21.31 33
1979 188.43 115 87 109 21.32 5
1980 25,884.54 15,599 11,739 15,181 21.33 712
1981 31,693.32 18,845 14,182 18,779 21.34 880
1982 79,293.30 46,497 34,991 47,474 21.35 2,224
1984 14,153.54 8,051 6,059 8,661 21.37 405
1985 54,822.05 30,670 23,080 33,935 21.38 1,587
1986 1,974.82 1,086 817 1,237 21.39 58
1987 4,502.03 2,429 1,828 2,854 21.40 133
1990 9,975.00 5,050 3,800 6,574 21.43 307
1992 5,072.56 2,442 1,838 3,438 21.45 160
1994 210,420.75 95,485 71,856 146,982 21.47 6,846
1995 6,868.58 3,015 2,269 4,874 21.48 227
1996 65,455.34 27,718 20,859 47,215 21.49 2,197
1999 83,557.48 31,035 23,355 63,545 21.51 2,954
2000 16,004.84 5,630 4,237 12,408 21.52 577
2001 1,285.44 425 320 1,017 21.53 47
2003 23,592.33 6,741 5,073 19,463 21.54 904
2008 20,390.14 2,872 2,161 19,044 21.58 882
2010 7,370.01 482 363 7,302 21.59 338
1,202,030.35 744,358 560,157 689,955 32,937
II !e}4;I
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
ME RW IN
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -5
1933 934,979.15 607,032 748,145 233,583 39.01 5,988
1934 181.29 117 144 46 39.16 1
1935 37.24 24 30 10 39.30
1937 443.14 281 346 119 39.57 3
1938 824.49 521 642 224 39.70 6
1939 2,088.46 1,312 1,617 576 39.83 14
1940 2,465.40 1,539 1,897 692 39.96 17
1942 614.73 379 467 178 40.21 4
1946 45.35 27 33 14 40.68
1947 226.39 135 166 71 40.79 2
1948 2,180.88 1,293 1,594 696 40.90 17
1949 24,488.50 14,419 17,771 7,942 41.01 194
1950 111.34 65 80 37 41.12 1
1954 205.41 116 143 73 41.53 2
1955 1,086.97 611 753 388 41.63 9
1957 437.62 242 298 161 41.82 4
1958 752,701.90 412,350 508,206 282,131 41.91 6,732
1959 555.44 302 372 211 42.00 5
1960 42,479.36 22,844 28,154 16,449 42.09 391
1961 1,231.16 656 808 484 42.18 11
1962 8,242.81 4,347 5,358 3,297 42.26 78
1963 1,620.58 846 1,043 659 42.34 16
1964 4,861.71 2,511 3,095 2,010 42.43 47
1965 428.73 219 270 180 42.51 4
1966 20,939.49 10,583 13,043 8,943 42.58 210
1968 38,256.96 18,885 23,275 16,895 42.74 395
1970 29,672.39 14,290 17,612 13,544 42.88 316
1971 19,497.98 9,267 11,421 9,052 42.95 211
1972 20,873.06 9,785 12,060 9,857 43.02 229
1974 14,080.17 6,412 7,903 6,882 43.16 159
1975 869.64 390 481 432 43.22 10
1976 3,369.96 1,488 1,834 1,705 43.29 39
1977 24,321.89 10,563 13,019 12,519 43.35 289
1978 8,359.20 3,569 4,399 4,378 43.41 101
1979 50,393.36 21,135 26,048 26,865 43.47 618
1980 14,543.75 5,987 7,379 7,892 43.53 181
1981 11,492.35 4,640 5,719 6,348 43.59 146
1982 41,111.66 16,263 20,044 23,124 43.64 530
1983 36,113.41 13,983 17,234 20,686 43.70 473
1984 8,799.89 3,332 4,107 5,133 43.75 117
111-929
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
MERWIN
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -5
1986 46,756.02 16,869 20,790 28,303 43.86 645
1987 20,010.31 7,032 8,667 12,344 43.91 281
1988 358,075.28 122,441 150,904 225,075 43.96 5,120
1989 348,707.86 115,771 142,684 223,460 44.01 5,077
1990 143,577.43 46,219 56,963 93,793 44.06 2,129
1991 33,507.62 10,435 12,861 22,322 44.11 506
1992 5,519,663.62 1,660,569 2,046,591 3,749,056 44.15 84,916
1993 12,719,466.61 3,684,499 4,541,010 8,814,429 44.20 199,421
1994 1,201,137.50 334,368 412,096 849,098 44.24 19,193
1995 1,552,913.44 413,754 509,937 1,120,622 44.29 25,302
1996
.
133,355.84 33,935 41,824 98,200 44.33 2,215
1997 478,423.60 115,720 142,621 359,724 44.37 8,107
1998 37,473.50 8,576 10,570 28,778 44.42 648
1999 267,603.82 57,664 71,069 209,915 44.46 4,721
2000 162,295.83 32,732 40,341 130,070 44.50 2,923
2001 67,468.21 12,637 15,575 55,267 44.54 1,241
2002 176,549.59 30,444 37,521 147,856 44.58 3,317
2003 149,981.08 23,561 29,038 128,442 44.62 2,879
2004 779,093.12 109,888 135,433 682,615 44.66 15,285
2005 476,854.59 59,528 73,366 427,331 44.69 9,562
2006 389,721.68 41,882 51,618 357,590 44.73 7,994
2007 263,782.50 23,651 29,149 247,823 44.77 5,535
2008 507,555.23 36,149 44,552 488,381 44.80 10,901
2009 2,461,619.26 127,684 157,366 2,427,334 44.84 54,133
2010 224,227.41 7,124 8,780 226,659 44.87 5,051
2011 951,153.88 10,347 12,752 985,959 44.91 21,954
31,596,208.04 8,366,239 10,311,084 22, 864, 934 516,626
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -3
1950 578,921.05 406,210 348,666 247,622 25.25 9,807
1951 374,592.55 261,531 224,483 161,348 25.28 6,382
1952 971,953.64 675,090 579,457 421,655 25.31 16,660
1953
. 1954
1,181,492.89
20.69
816,346
14
700,703
12
516,235
9
25.34
25.37
20,372
1955 611,396.75 417,794 358,609 271,129 25.40 10,674
111-930
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS .
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -3
1956 638,426.67 433,720 372,279 285,300 25.43 11,219
1957 31,879.06 21,528 18,478 14,357 25.46 564
1958 41,256.04 27,688 23,766 18,728 25.49 735
1959 1,235.28 824 707 565 25.51 22
1960 54,464.92 36,088 30,976 25,123 25.54 984
1961 15,109.28 9,944 8,535 7,027 25.57 275
1963 9,249.51 6,001 5,151 4,376 25.62 171
1964 15,225.00 9,806 8,417 7,265 25.64 283
1965 154.39 99 85 74 25.67 3
1966 4,337.92 2,750 2,360 2,108 25.69 82
1967 19,261.62 12,111 10,395 9,444 25.71 367
1969 3,001.96 1,854 1,591 1,501 25.76 58
1970 625.27 383 329 315 25.78 12
1971 14,192.37 8,604 7,385 7,233 25.80 280
1972 63,999.50 38,414 32,972 32,947 25.82 1,276
1973 25,248.97 14,997 12,873 13,134 25.84 508
1974 13,436.11 7,894 6,776 7,063 25.86 273
1975 14,634.63 8,501 7,297 7,777 25.88 301
1976 37,968.49 21,796 18,708 20,399 25.90 788
1977 134,076.25 76,008 65,241 72,858 25.92 2,811
1978 38,629.58 21,625 18,562 21,227 25.93 819
1979 165,292.07 91,273 78,343 91,908 25.95 3,542
1980 105,084.56 57,203 49,100 59,137 25.97 2,277
1981 22,685.09 12,168 10,444 12,921 25.98 497
1982 39,943.88 21,088 18,101 23,042 26.00 886
1983 140,249.96 72,821 62,505 81,952 26.02 3,150
1984 2,500.48 1,276 1,095 1,480 26.03 57
1985 12,155.91 6,090 5,227 7,293 26.05 280
1986 17,593.73 8,644 7,419 10,702 26.06 411
1987 2,172.51 1,045 897 1,341 26.08 51
1988 110,102.21 51,842 44,498 68,907 26.09 2,641
1990 582,826.84 261,430 224,396 375,916 26.12 14,392
1991 167,570.97 73,178 62,812 109,786 26.14 4,200
1992 679,288.06 288,235 247,404 452,263 26.15 17,295
1993 349,968.59 143,956 123,563 236,904 26.17 9,053
1994 1,507,315.95 599,977 514,984 1,037,551 26.18 39,631
1995 941,506.02 361,562 310,343 659,408 26.19 25,178
1996 788,467.43 290,926 249,714 562,408 26.21 21,458
1997 516,667.08 182,720 156,836 375,331 26.22 14,315
1998 61,060.26 20,604 17,685 45,207 26.23 1,723
.
111-931
PACIFICORP 9 ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -3
1999 179,525.06 57,528 49,379 135,532 26.24 5,165
2000 2,866.55 867 744 2,208 26.26 84
2001 10,475.94 2,971 2,550 8,240 26.27 314
2002 1,025,262.74 270,288 231,999 824,022 26.28 31,355
2003 79,664.39 19,326 16,588 65,466 26.29 2,490
2004 1,101,367.09 242,752 208,364 926,044 26.30 35,211
2005 1,654,859.32 325,492 279,383 1,425,122 26.31 54,167
2006 856,906.81 146,726 125,941 756,673 26.33 28,738
2007 734,253.43 106,136 91,101 665,180 26.34 25,254
2008 978,420.84 113,667 97,565 910,208 26.35 34,543
2009
.
3,747,773.47 322,134 276,501 3,583,706 26.36 135,952
2010 762, 054.22 40,643 34,886 750,030 26.37 28,443
2011 881,645.14 16,228 13,929 894,165 26.38 33,896
23, 122, 316. 99 7,548,416 6,479,110 17,336,876 662,375
OLMS TED
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1911 101,989.82 97,478 89,740 13,270 4.88 2,719
1936 9,284.68 8,746 8,052 1,326 4.93 269
1948 674.98 629 579 103 4.94 21
1950 1,578.72 1,467 1,351 244 4.95 49
1951 677.93 629 579 106 4.95 21
1952 3,620.44 3,356 3,090 567 4.95 115
1955 733.82 678 624 117 4.95 24
1956 1,212.55 1,118 1,029 195 4.95 39
1957 1,818.57 1,674 1,541 296 4.95 60
1958 1,405.47 1,292 1,189 230 4.95 46
1961 2,376.00 2,173 2,001 399 4.96 80
1968 575.52 519 478 103 4.96 21
1978 10,707.68 9,369 8,625 2,189 4.97 440
1986 6,433.95 5,411 4,981 1,517 4.97 305
1992 2,745.10 2,198 2,024 749 4.97 151
1994 16,888.85 13,218 12,169 4,889 4.97 984
1999
2000
1,098.36
8,733.04
789
6,122
726
5,636
383
3,184
4.98
4.98
77
639
111-932
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
OLMSTED
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
2003 3,490.55 2,211 2,035 1,490 4.98 299
2009 7,797.60 2,618 2,410 5,465 4.98 1,097
2011 7,008.06 646 595 6,483 4.98 1,302
190,851.69 162,341 149,454 43,306 8,758
PARIS
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2017
NET SALVAGE PERCENT.. 0
1910 7,771.56 7,280 7,772
1923 297.85 277 298
1950 324.00 293 324
1951 25.26 23 25
1954 90.18 81 90
1956 372.06 334 372
1960 424.99 378 425
1968 541.73 474 541 1 5.94
1974 2,112.30 1,811 2,068 45 5.95 8
1979 211.97 178 203 9 5.95 2
1985 2,842.35 2,306 2,633 209 5.96 35
1986 4,544.93 3,661 4,180 365 5.96 61
1995 1,054.57 770 879 175 5.96 29
1996 16,612.83 11,925 13,616 2,997 5.96 503
2008 10,764.57 3,950 4,510 6,254 5.97 1,048
2009 42,663.70 12,486 14,256 28,407 5.97 4,758
2010 5,963.01 1,191 1,360 4,603 5.97 771
2011 19,374.32 1,497 1,709 17,665 5.97 2,959
115,992.18 48,915 55,262 60,730 10,174
PIONEER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -2
1897 38,621.66 33,190 30,794 8,600 16.68 516
1915 231.89 194 180 57 17.36 3
•i
I
•i
111-933
i•
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PIONEER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -2
1918 368.02 307 285 91 17.45 5
1920 10,175.70 8,445 7,835 2,544 17.51 145
1922 95.00 79 73 24 17.57 1 1923 1,623.48 1,340 1,243 413 17.59 23
1924 649.85 535 496 166 17.62 9 1925 1,039.66 855 793 267 17.65 15 1929 3,554.58 2,897 2,688 938 17.75 53
1945 934.79 730 677 276 18.08 15
1946 208.51 162 150 62 18.10 3
1949 664.77 512 475 203 18.15 11
1951
.
1,791.73 1,369 1,270 557 18.18 31 1956 737.17 551 511 241 18.25 13
1957 725.52 540 501 239 18.27 13
1958 1,401.89 1,039 964 466 18.28 25
1960 1,559.84 1,144 1,061 530 18.31 29
1961 1,690.33 1,233 1,144 580 18.32 32
1964 2,978.88 2,137 1,983 1,056 18.35 58
1965 355.30 253 235 128 18.37 7
1966 5,737.76 4,066 3,772 2,080 18.38 113
1968 28,499.17 19,927 18,488 10,581 18.40 575
1969 287.31 199 185 108 18.41 6
1977 3,593.07 2,330 2,162 1,503 18.48 81
1978 2,794.75 1,793 1,664 1,187 18.49 64 1979 5,390.74 3,420 3,173 2,325 18.50 126
1983 898.89 542 503 414 18.53 22
1985 18,971.95 11,113 10,311 9,041 18.55 487
1986 91,833.95 52,949 49,126 44,544 18.55 2,401
1987 13,062.96 7,402 6,868 6,457 18.56 348
1989 17,640.24 9,621 8,926 9,067 18.58 488
1993 1,275.49 633 587 714 18.60 38
1996 27,983.24 12,659 11,745 16,798 18.62 902
1999 16,349.83 6 1 531 6,059 10,617 18.64 570
2002 32,382.61 10,868 10,083 22,947 18.66 1,230
2003 3,490.55 1,087 1,009 2,552 18.66 137
2007 22,382.23 4,310 3,999 18,831 18.69 1,008
2008 72,588.70 11,367 10,546 63,494 18.69 3,397
.
111-934
1911 83,453.39 66,521 56,873 29,084 23.33 1,247
1922 1,611.41 1,251 1,070 590 24.01 25
1925 6,906.57 5,317 4,546 2,568 24.18 106
1928 302,139.25 230,596 197,151 114,053 24.34 4,686
1929 686.61 522 446 261 24.39 11
1931 502.21 380 325 192 24.48 8
1938 2,143.83 1,583 1,353 855 24.80 34
1944 13,175.90 9,502 8,124 5,447 25.04 218
1946 827.38 592 506 346 25.11 14
1949 120.11 85 73 51 25.21 2
1950 65.01 46 39 28 25.25 1
1952 22,414.39 15,568 13,310 9,777 25.31 386
1953 51.60 36 31 22 25.34 1
1954 468.39 322 275 207 25.37 8
1955 1,839.32 1,257 1,075 820 25.40 32
1956 399.96 272 233 179 25.43 7
1959 2,368.20 1,580 1,351 1,088 25.51 43
1960 3,759.76 2,491 2,130 1,743 25.54 68
1962 2,536.03 1,657 1,417 1,195 25.59 47
1964 22,806.63 14,689 12,559 10,932 25.64 426
1965 976.88 624 533 473 25.67 18
1970 6,358.58 3,892 3,328 3,222 25.78 125
1973 2,111.18 1,254 1,072 1,102 25.84 43
1974 824.82 485 415 435 25.86 17
1975 228.00 132 113 122 25.88 5
1976 4,758.25 2,732 2,336 2,565 25.90 99
1979 936.11 517 442 522 25.95 20
1982 35,412.93 18,696 15,984 20,491 26.00 788
1983 9,806.98 5,092 4,353 5,748 26.02 221
•i
ol
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS

•i
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PIONEER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -2
2009 1,881.79 220 204 1,715 18.70 92
2010 2,667.77 197 183 2,538 18.70 136
2011 75,320.65 1,921 1,782 75,045 18.71 4,011
514,442.22 220,667 204,736 319,995 17,239
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -3
111-935
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -3
1984 983.92 502 429 584 26.03 22
1986 85,294.52 41,908 35,830 52,024 26.06 1,996
1987 21,011.71 10,111 8,645 12,998 26.08 498
1988 238,899.75 112,487 96,172 149,895 26.09 5,745
1989 24,434.03 11,236 9,606 15,561 26.11 596
1990 16,198.53 7,266 6,212 10,472 26.12 401
1991 74,743.83 32,641 27,907 49,079 26.14 1,878
1992 247,147.14 104,869 89,659 164,903 26.15 6,306
1993 293,553.25 120,750 103,237 199,123 26.17 7,609
1994 151,842.11 60,440 51,674 104,724 26.18 4,000
1996 158,365.04 58,433 49,958 113,158 26.21 4,317
1998
6,711.66 2,265 1,936 4,977 26.23 190
1999 240,158.69 76,957 65,795 181,568 26.24 6,920
2000 17,033.56 5,150 4,403 13,142 26.26 500
2003 57,903.31 14,047 12,010 47,631 26.29 1,812
2004 542,371.28 119,544 102,205 456,437 26.30 17,355
2005 12,156.23 2,391 2,044 10,477 26.31 398
2006 66,656.42 11,413 9,758 58,898 26.33 2,237
2007 47,568.86 6,876 5,879 43,117 26.34 1,637
2008 100,722.19 11,701 10,004 93,740 26.35 3,557
2009 111,890.13 9,617 8,222 107,025 26.36 4,060
2010 227,027.19 12,108 10,352 223,486 26.37 8,475
2011 38,158.31 702 600 38,703 26.38 1,467
3,310,521.34 1,221,105 1,043,997 2,365,840 90,682
PROSPECT #3
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2018
NET SALVAGE PERCENT.. -1
1932 58,849.66 54,199 52,455 6,984 6.85 1,020
1938 1,798.88 1,646 1,593 224 6.87 33
1939 2,557.21 2,338 2,263 320 6.87 47
1941 1,709.22 1,559 1,509 217 6.87 32
1958 53.55 48 46 8 6.91 1
1961 1,195.83 1,054 1,020 188 6.91 27
1965
. 1974
2,093.90
850.24
1,826
719
1,767
696
348
163
6.92
6.93
50
24
1977 4,401.71 3,674 3,556 890 6.93 128
111-936
PACIFICORP
. ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PROSPECT #3
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2018
NET SALVAGE PERCENT.. -1
1979 787.32 650 629 166 6.94 24
1982 4,136.23 3,357 3,249 929 6.94 134
1986 20, 904.00 16,473 15,943 5,170 6.94 745
1987 10,517.23 8,216 7,952 2,671 6.94 385
1988 41,063.19 31,783 30,760 10,714 6.94 1,544
1989 6,026.01 4,615 4,466 1,620 6.95 233
1993 11,847.38 8,634 8,356 3,610 6.95 519
1994 25,557.41 18,338 17,748 8,065 6.95 1,160
1996 83,051.49 57,479 55,629 28,253 6.95 4,065
2003 2,852.45 1,571 1,520 1,361 6.96 196
2008 1,616.23 541 524 1,109 6.96 159
2010 45,965.46 8,141 7,879 38,546 6.96 5,538
2011 6,010.18 407 394 5,676 6.96 816
333,844.78 227,268 219,953 117,230 16,880
SANTA CLARA
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1917 9,603.39 8,762 8,299 1,401 8.66 162
1920 5,275.05 4,800 4,546 782 8.68 90
1926 8,840.93 7,997 7,574 1,355 8.72 155
1961 270.90 230 218 56 8.85 6
1983 36,403.44 27,740 26,274 10,494 8.90 1,179
1986 24,784.62 18,374 17,403 7,630 8.90 857
1987 24,505.00 17,969 17,019 7,731 8.91 868
1988 4,217.30 3,058 2,896 1,363 8.91 153
1994 7,145.99 4,733 4,483 2,735 8.92 307
1996 9,452.84 5,999 5,682 3,865 8.92 433
2003 10,471.65 5,101 4,831 5,745 8.93 643
2007 3,651.64 1,223 1,158 2,530 8.93 283
2008 18,881.82 5,315 5,034 14,037 8.93 1,572
2010 16,118.35 2,299 2,177 14,102 8.94 1,577
179,622.92 113,600 107,595 73,824 8,285
•i
111-937
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
STAIRS
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -3
1895 26,327.16 22,901 24,788 2,329 16.60 140
1920 70.75 59 64 9 17.51 1
1923 292.07 243 263 38 17.59 2
1942 158.17 126 136 27 18.03 1
1959 397.28 296 320 89 18.29 5
1963 789.32 575 622 191 18.34 10
1976 810.86 536 580 255 18.48 14
1979 540.81 347 376 181 18.50 10
1985 60,295.74 35,664 38,603 23,501 18.55 1,267
1986 5,765.13 3,357 3,634 2,304 18.55 124
1989 6,250.28 3,442 3,726 2,712 18.58 146
1992 . 19,199.55 9,880 10,694 9,081 18.60 488
1994 24,041.85 11,715 12,680 12,083 18.61 649
1996 8,110.74 3,705 4,010 4,344 18.62 233
2002 9,619.30 3,260 3,529 6,379 18.66 342
2003 3,490.55 1,098 1,188 2,407 18.66 129
2008 12,069.75 1,909 2,066 10,366 18.69 555
2011 2,791.89 72 78 2,798 18.71 150
181,021.20 99,185 107,359 79,093 4,266
SWIFT
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -5
1958 2,654,275.29 1,454,084 1,625,256 1,161,733 41.91 27,720
1960 3,024.57 1,627 1,819 1,357 42.09 32
1961 8,547.74 4,553 5,089 3,886 42.18 92
1962 3,327.19 1,755 1,962 1,532 42.26 36
1963 2,287.37 1,194 1,335 1,067 42.34 25
1964 2,371.31 1,225 1,369 1,121 42.43 26
1965 33,285.84 17,009 19,011 15,939 42.51 375
1966 6,677.18 3,375 3,772 3,239 42.58 76
1968 469.20 232 259 233 42.74 5
1969 3,734.67 1,821 2,035 1,886 42.81 44
1970 465,051.44 223,961 250,325 237,979 42.88 5,550
1971
. 1972
40,663.38
18,900.17
19,327
8,860
21,602
9,903
21,094
9,942
42.95
43.02
491
231
1973 6,258.26 2,893 3,234 3,338 43.09 77
iii
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SWIFT
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -5
1974 17,195.93 7,831 8,753 9,303 43.16 216
1975 19,380.12 8,696 9,720 10,629 43.22 246
1976 450.63 199 222 251 43.29 6
1977 6,879.01 2,988 3,340 3,883 43.35 90
1978 14,636.55 6,249 6,985 8,384 43.41 193
1979 11,212.62 4,702 5,256 6,518 43.47 150
1980 12,541.09 5,162 5,770 7,398 43.53 170
1984 8,702.84 3,296 3,684 5,454 43.75 125
1985 86,861.02 32,114 35,894 55,310 43.81 1,262
1986 52,272.00 18,859 21,079 33,807 43.86 771
1988 43,209.83 14,775 16,514 28,856 43.96 656
1989 13,917.71 4,621 5,165 9,449 44.01 215
1991 108,656.47 33,839 37,822 76,267 44.11 1,729
1992 452,752.43 136,209 152,243 323,147 44.15 7,319
1993 424,927.13 123,090 137,580 308,594 44.20 6,982
1994 404,280.19 112,542 125,790 298,704 44.24 6,752
1995 7,903.84 2,106 2,354 5,945 44.29 134
1996 336,818.29 85,709 95,798 257,861 44.33 5,817
1998 7,418.99 1,698 1,898 5,892 44.42 133
1999 10,989.01 2,368 2,647 8,892 44.46 200
2000 122,534.50 24,713 27,622 101,039 44.50 2,271
2001 137,815.97 25,813 28,852 115,855 44.54 2,601
2002 138,148.75 23,823 26,627 118,429 44.58 2,657
2003 29,020.43 4,559 5,096 25,376 44.62 569
2004 269,207.99 37,971 42,441 240,228 44.66 5,379
2005 18,022.18 2,250 2,515 16,408 44.69 367
2006 156,461.98 16,815 18,794 145,491 44.73 3,253
2007 367,219.16 32,925 36,801 348,779 44.77 7,790
2008 81,112.33 5,777 6,457 78,711 44.80 1,757
2009 2,158,571.49 111,965 125,145 2,141,355 44.84 47,755
2010 2,375,200.02 75,467 84,351 2,409,609 44.87 53,702
2011 20,790,276.98 226,157 252,780 21,577,011 44.91 480,450
31,933,471.09 2,937,204 3,282,966 30,247,179 676,497
.
111-939
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
VIVA NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -3
1986 364,018.89 172,097 166,026 208,913 27.91 7,485
1988 3,959.86 1,791 1,728 2,351 27.95 84
1996 17,470.33 6,157 5,940 12,055 28.07 429
2003 3,490.52 801 773 2,822 28.17 100
2009 14,285.33 1,148 1,108 13,606 28.25 482
403,224.93 181,994 175,574 239,748 8,580
WALLOWA FALLS
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2016
. NET SALVAGE PERCENT.. 0
1925 8,085.84 7,598 7,656 430 4.91 88
1930 141.77 133 134 8 4.92 2
1931 204.75 192 193 11 4.92 2
1936 149.70 140 141 9 4.93 2
1955 38.94 36 36 3 4.95 1
1973 1,755.38 1,547 1,559 197 4.96 40
1974 1,514.34 1,330 1,340 174 4.96 35
1979 1,798.79 1,552 1,564 235 4.97 47
1980 695.98 598 603 93 4.97 19
1988 10,126.51 8,317 8,381 1,746 4.97 351
1990 4,756.58 3,844 3,873 883 4.97 178
1993 6,909.64 5,419 5,461 1,449 4.97 292
1994 51,895.57 40,214 40,522 11,373 4.97 2,288
1996 19,439.38 14,637 14,749 4,690 4.98 942
2003 3,772.48 2,366 2,384 1,388 4.98 279
2009 939.40 312 314 625 4.98 126
112,225.05 88,235 88,911 23,314 4,692
WEBER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
. 1911 49,714.82 45,582 42,791 7,421 8.61 862
1922 3,814.65 3,465 3,253 600 8.69 69
II !MIi
PACIFICORP

ACCOUNT 331 STRUCTURES AND IMPROVEMENTS

.
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
WEBER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1923 1,548.66 1,405
1924 24.62 22
1927 500.05 452
1937 235.30 210
1939 175.13 156
1940 53.06 47
1941 413.76 367
1949 3,993.94 3,495
1951 2,118.02 1,846
1954 2,167.21 1,877
1956 1,787.60 1,540
1958 205.96 177
1960 406.22 346
1962 663.30 562
1966 2,653.83 2,220
1967 1,013.18 844
1977 402.45 320
1978 2,007.63 1,586
1982 7,964.86 6,118
1983 6,288.16 4,792
1984 3,787.49 2,861
1985 109,450.28 81,936
1986 790.00 586
1989 9,087.75 6,509
1992 148,291.09 101,788
1994 3,659.26 2,423
2001 661.21 357
2003 3,490.55 1,700
2011 932.95 49
368,302.99 275,638
1,319 245 8.70 28
21 4 8.70
424 81 8.72 9
197 41 8.77 5
146 30 8.78 3
44 9 8.78 1
345 73 8.79 8
3,281 753 8.82 85
1,733 406 8.83 46
1,762 427 8.83 48
1,446 360 8.84 41
166 42 8.85 5
325 85 8.85 10
528 142 8.86 16
2,084 596 8.87 67
792 231 8.87 26
300 106 8.89 12
1,489 539 8.89 61
5,743 2,301 8.90 259
4,499 1,852 8.90 208
2,686 1,140 8.90 128
76,920 33,625 8.90 3,778
550 248 8.90 28
6,111 3,068 8.91 344
95,556 54,218 8.91 6,085
2,275 1,421 8.92 159
335 333 8.93 37
1,596 1,930 8.93 216
46 896 8.94 100
258,763 113,223 12,744
YALE
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -7
1953 2,256,464.19 1,313,732 1,463,312
1954 1,161.38 671 747
1956 7,790.37 4,426 4,930

951,104 41.43 22,957

495 41.53 12

3,406 41.72 82
111-941
. PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
YALE
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -7
1959 33,521.53 18,544 20,655 15,213 42.00 362
1960 10,637.09 5,829 6,493 4,889 42.09 116
1961 5,888.54 3,196 3,560 2,741 42.18 65
1962 5,969.36 3,208 3,573 2,814 42.26 67
1963 1,194.75 636 708 570 42.34 13
1964 50,363.75 26,512 29,531 24,359 42.43 574
1965 24,675.64 12,849 14,312 12,091 42.51 284
1966 6,509.65 3,353 3,735 3,231 42.58 76
1968 75,220.35 37,838 42,146 38,340 42.74 897
1970 20,149.88 9,889 11,015 10,545 42.88 246
1971 28,250.71 13,683 15,241 14,987 42.95 349
1972 40,397.69 19,299 21,496 21,729 43.02 505
1973 S 71,585.46 33,721 37,560 39,036 43.09 906
1974 55,456.86 25,738 28,669 30,670 43.16 711
1975 19,154.30 8,758 9,755 10,740 43.22 248
1977 41,680.24 18,447 20,547 24,050 43.35 555
1978 32,418.93 14,106 15,712 18,976 43.41 437
1979 6,187.69 2,644 2,945 3,676 43.47 85
1981 2,831.51 1,165 1,298 1,732 43.59 40
1982 44,050.26 17,758 19,780 27,354 43.64 627
1984 2,367.61 914 1,018 1,515 43.75 35
1985 6,535.31 2,462 2,742 4,250 43.81 97
1986 1,937.75 712 793 1,280 43.86 29
1988 57,715.70 20,111 22,401 39,355 43.96 895
1989 65,106.08 22,027 24,535 45,129 44.01 1,025
1990 203,208.28 66,661 74,251 143,182 44.06 3,250
1992 380,840.99 116,757 130,051 277,449 44.15 6,284
1993 66,334.22 19,581 21,810 49,167 44.20 1,112
1994 793,723.16 225,162 250,799 598,485 44.24 13,528
1995 373,510.20 101,413 112,960 286,696 44.29 6,473
1996 132,105.75 34,257 38,157 103,196 44.33 2,328
1997 139,270.59 34,328 38,237 110,783 44.37 2,497
1998 23,485.02 5,477 6,101 19,028 44.42 428
1999 43,956.04 9,652 10,751 36,282 44.46 816
2000 62,083.32 12,760 14,213 52,216 44.50 1,173
2001 419,294.77 80,029 89,141 359,504 44.54 8,071
2002 160,009.27 28,118 31,319 139,890 44.58 3,138
2003 11,884.91 1,903 2,120 10,597 44.62 237
2004 98,176.43 14,111 15,718 89,331 44.66 2,000
2005 10,455.82 1,330 1,481 9,706 44.69 217
PACIFICORP
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
II
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
YALE
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -7
2006 491,240.55 53,798 59,923 465,704 44.73 10,411
2007 49,526.97 4,525 5,040 47,954 44.77 1,071
2008 84,045.14 6,100 6,795 83,134 44.80 1,856
2009 131,570.85 6,955 7,747 133,034 44.84 2,967
2010 542,702.58 17,572 19,573 561,119 44.87 12,505
2011 488,277.12 5,413 6,029 516,427 44.91 11,499
7,680,924.56 2,488,130 2,771,426 5,447,163 124,156
128,454,092.03 39,552,068 36, 761, 930 96, 592, 644 3,798,789
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 25.4 2.96
•i
111-943
. PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
ASHTON/ST. ANTHONY
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -1
1914 31,064.86 26,678 24,263 7,112 14.73 483
1915 7,129.10 6,113 5,560 1,641 14.76 111
1916 6,888.88 5,899 5,365 1,593 14.79 108
1917 222,717.35 190,420 173,184 51,761 14.82 3,493
1925 29,499.10 24,897 22,643 7,151 15.02 476
1929 453.66 380 346 113 15.10 7
1935 8,481.71 7,019 6,384 2,183 15.22 143
1948 657.32 526 478 186 15.43 12
1953 1,434.61 1,128 1,026 423 15.49 27
1956 2,886.96 2,245 2,042 874 15.52 56
1958
.
79,068.64 60,984 55,464 24,395 15.55 1,569
1962 1,173.20 889 809 376 15.59 24
1980 1,938.52 1,290 1,173 785 15.73 50
1982 9,200.12 5,985 5,443 3,849 15.75 244
1985 4,964.98 3,108 2,827 2,188 15.76 139
1989 9,313.40 5,463 4,969 4,438 15.79 281
1992 4,121,284.45 2,273,181 2,067,419 2,095,079 15.80 132,600
1993 362,190.99 194,956 177,309 188,504 15.81 11,923
1994 5,039.26 2,644 2,405 2,685 15.81 170
1995 17,990.10 9,170 8,340 9,830 15.82 621
1997 136, 971.25 65,367 59,450 78,891 15.83 4,984
2007 7,158.87 1,578 1,435 5,795 15.87 365
2011 9,884,235.81 304,783 277,195 9,705,883 15.88 611,202
14,951,743.14 3,194,703 2,905,527 12,195,734 769,088
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -3
1908 11,927.12 10,038 8,688 3,597 19.19 187
1913 1,188,883.43 991,457 858,112 366,438 19.48 18,811
1915 1,358,367.83 1,128,417 976,651 422,468 19.59 21,565
1917 85,339.07 70,604 61,108 26,791 19.70 1,360
1919 100.23 83 72 31 19.80 2
1922 660,667.83 540,845 468,104 212,383 19.94 10,651
1923
1924
192.02
1,707,337.09
157
1,391,406
136
1,204,270
62
554,287
19.99
20.03
3
27,673 W 1929 1,970.90 1,587 1,374 656 20.25 32
IIII
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -3
1939 233.84 183 158 82 20.61 4
1941 938.81 730 632 335 20.67 16
1942 317.01 246 213 114 20.70 6
1944 956.44 736 637 348 20.76 17
1949 2,567.68 1,938 1,677 967 20.89 46
1950 856,313.69 643,492 556,946 325,057 20.92 15,538
1952 501,418.29 373,504 323,270 193,191 20.97 9,213
1953 874.23 648 561 340 20.99 16
1955 4,615.05 3,390 2,934 1,819 21.04 86
1960 4,085.14 2,921 2,528 1,680 21.15 79
1962 855.12 604 523 358 21.19 17
1963 177,874.91 124,935 108,132 75,079 21.20 3,541
1966 28,657.93 19,723 17,070 12,447 21.26 585
1968 165,374.97 112,154 97,070 73,266 21.29 3,441
1972 84,687.01 55,552 48,081 39,147 21.36 1,833
1974 1,914,228.05 1,232,284 1,066,549 905,106 21.39 42,314
1978 62,394.88 38,483 33,307 30,959 21.44 1,444
1981 4,548.86 2,701 2,338 2,348 21.48 109
1984 1,410,291.27 800,804 693,100 759,500 21.52 35,293
1985 17,979.54 10,041 8,691 9,828 21.53 456
1987 36,846.06 19,841 17,172 20,779 21.56 964
1988 387,569.18 204,604 177,086 222,110 21.57 10,297
1989 7,926.69 4,096 3,545 4,619 21.58 214
1990 22,925.46 11,584 10,026 13,587 21.59 629
1991 3,058,318.93 1,508,127 1,305,292 1,844,776 21.60 85,406
1992 2,640,375.38 1,268,470 1,097,868 1,621,719 21.61 75,045
1994 56,242.49 25,476 22,050 35,880 21.63 1,659
1995 47,420.98 20,778 17,983 30,860 21.64 1,426
1996 53,101.66 22,438 19,420 35,274 21.65 1,629
1999 166,457.88 61,692 53,395 118,057 21.67 5,448
2003 32,618.13 9,292 8,042 25,554 21.71 1,177
2004 10,317.89 2,685 2,324 8,304 21.71 382
2005 358,760.04 83,697 72,440 297,083 21.72 13,678
2006 10,234.07 2,095 1,813 8,728 21.73 402
2007 568,087.76 98,676 85,405 499,726 21.74 22,986
2008 1,539,410.29 216,624 187,489 1,398,103 21.74 64,310
.
111-945
51,807
131,338
61,416
9,868,843

539,435 21.75

2,266,693 21.76

3,097,993 21.76
16,107, 967
24,802
104,168
142,371
751,331
56,433
2,385
2,181
89
726
1,907
9,149
20,081
15,922
144,130
253,003
184,017
182
140
6,309
18,707
18,160
78
64,958
15,525
1,620

315 4.98 63

17,912 4.99 3,590

18,724 4.99 3,752

242,951 4.99 48,688

279,902 56,093
[]
S
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR 12-2033
NET SALVAGE PERCENT.. -3
2009 574,020.78 59,857
2010 2,328,185.03 151,747
2011 3,067,387.38 70,960
25,220,204.32 11,402,402
BEND
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. 0
1913 56,433.28 53,442
1927 2,384.92 2,242
1928 2,181.04 2,049
1929 88.68 83
1956 726.49 664
1968 1,906.62 1,705
1979 9,463.18 8,179
2007 37,993.48 17,953
2008 34,646.80 14,235
2009 387,080.37 128,855
532,904.86 229,407
BIG FORK
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2053
NET SALVAGE PERCENT.. -4
1910 176,939.64 132,242
1919 175.01 126
1924 134.93 95
1925 6,066.81 4,275
1926 17,987.72 12,622
1929 17,461.61 12,090
1930 74.97 52
1931 62,459.82 42,843
1935 14,927.72 10,043
1936 1,557.29 1,042
ANNUAL
ACCRUAL
(7)
1115!M.1
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BIG FORK
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2053
NET SALVAGE PERCENT.. -4
1940 294.45 193 306
1941 9,135.21 5,953 9,501
1942 304.83 198 317
1945 2,208.58 1,406 2,297
1952 7,043.71 4,281 7,325
1954 3,276.99 1,963 3,408
1955 28,324.57 16,835 29,458
1957 1,715.57 1,004 1,784
1958 1,472.18 854 1,531
1960 488.62 279 508
1961 4,957.50 2,802 5,156
1965 235.03 128 244
1970 132.70 68 138
1975 2,951.56 1,418 3,034 36 39.45 1
1981 662.89 288 616 73 39.79 2
1985 2,772.22 1,107 2,368 515 39.99 13
1989 37,374.42 13,464 28,804 10,065 40.17 251
1991 175,688.87 59,498 127,288 55,429 40.26 1,377
1992 89,139.90 29,189 62,446 30,260 40.30 751
1993 87,666.66 27,684 59,226 31,947 40.34 792
1994 106,191.53 32,257 69,009 41,430 40.38 1,026
1995 1,119,094.95 325,892 697,202 466,657 40.42 11,545
1996 34,903.52 9,717 20,788 15,511 40.46 383
1998 20,706.79 5,198 11,120 10,415 40.54 257
2001 1,707,314.17 352,600 754,340 1,021,267 40.64 25,130
2004 17,211.14 2,691 5,757 12,143 40.75 298
2005 667,736.33 92,285 197,431 497,015 40.78 12,188
2007 113,213.35 11,310 24,196 93,546 40.84 2,291
2008 56,473.70 4,486 9,597 49,135 40.87 1,202
2009 7,153.46 414 886 6,554 40.90 160
2011 93,367.66 1,124 2,405 94,698 40.96 2,312
4,696,998.58 1,222,016 2,448,184 2,436,695 59,979
I
.
L
. PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CONDIT
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1922 561.84 562 562
1928 21,887.87 21,888 21,888
1968 189.70 190 190
1970 11,806.81 11,807 11,807
1985 4,157.34 4,157 4,157
1997 37,789.77 37,790 37,789
76,393.33 76,394 76,393
CUTLER
INTERIM SURVIVOR CURVE.. IOWA 120-R2
. PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. -1
1914 223,261.70 197,073 139,247 86,247 12.17 7,087
1916 961.41 847 598 373 12.21 31
1927 1,754,510.65 1,522,302 1,075,625 696,431 12.39 56,209
1928 13,194.61 11,431 8,077 5,250 12.40 423
1931 3,542.21 3,054 2,158 1,420 12.44 114
1932 341.80 294 208 137 12.46 11
1953 978.92 803 567 421 12.67 33
1958 604.39 488 345 266 12.71 21
1970 6,187.54 4,729 3,341 2,908 12.78 228
1973 657.82 494 349 315 12.80 25
1981 908.71 640 452 466 12.83 36
1984 69,358.74 47,315 33,432 36,621 12.84 2,852
1985 345,767.05 232,996 164,630 184,595 12.85 14,365
1986 378,811.34 252,053 178,095 204,504 12.85 15,915
1987 18,608.13 12,210 8,627 10,167 12.86 791
1989 78,528.94 50,013 35,338 43,976 12.86 3,420
1991 1, 905, 690. 72 1,171,806 827,972 1,096,776 12.87 85,220
1992 6,548.16 3,949 2,790 3,823 12.87 297
1993 68,263.39 40,282 28,462 40,484 12.88 3,143
1994 313,519.73 180,750 127,714 188,941 12.88 14,669
1995 513,918.82 288,923 204,147 314,911 12.88 24,450
1996 46,548.41 25,432 17,970 29,044 12.89 2,253
1998 12,241.09 6,269 4,430 7,934 12.89 616
2001
. 2003
90,385.86
9,370.25
40,595
3,722
28,684
2,630
62,606
6,834
12.90
12.91
4,853
529
2004 24,020.79 8,832 6,240 18,021 12.91 1,396
11!E]
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CUTLER
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. -1
2005 467,251.20 156,575 110,632 361,291 12.91 27,985
2006 40,550.77 12,126 8,568 32,388 12.91 2,509
2008 124,853.05 26,636 18,820 107,281 12.92 8,303
2010 915,626.15 95,623 67,565 857,217 12.92 66,348
2011 118,618.41 4,464 3,154 116,650 12.92 9,029
7,553,630.76 4,402,726 3,110,868 4,518,299 353,161
EAGLE POINT
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -1
1957 197,008.71 157,147 198,979
1959 17,131.00 13,561 17,302
1972 25,994.53 19,256 26,254
1983 86,920.50 58,534 83,562 4,227 13.81 306
1986 5,482.45 3,554 5,074 464 13.83 34
1987 11,336.44 7,245 10,343 1,107 13.83 80
1988 52,515.21 33,044 47,173 5,867 13.84 424
1989 26,782.62 16,581 23,671 3,380 13.84 244
1990 36,153.62 21,997 31,403 5,113 13.84 369
1991 113,797.42 67,908 96,945 17,991 13.85 1,299
1992 8,904.65 5,208 7,435 1,559 13.85 113
1993 12,429.08 7,106 10,144 2,409 13.86 174
1994 359,575.51 200,692 286,505 76,666 13.86 5,531
1995 110,364.92 59,987 85,637 25,832 13.86 1,864
1996 8,274.52 4,367 6,234 2,123 13.87 153
1999 68,099.44 32,273 46,072 22,708 13.88 1,636
2001 31,666.82 13,639 19,471 12,513 13.88 902
2003 17,331.48 6,582 9,396 8,108 13.89 584
2007 5,576.80 1,364 1,947 3,685 13.90 265
2010 31,666.81 3,076 4,391 27,592 13.91 1,984
1,227,012.53 733,121 1,017,939 221,344 15,962
.
111-949
. PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
FOUNTAIN GREEN
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1922 4,660.25 4,660 4,660
1937 1,274.53 1,275 1,275
1941 217.37 217 217
1942 318.87 319 319
1950 543.79 544 544
1958 856.28 856 856
1962 4,176.27 4,176 4,176
1992 306,785.26 306,785 216,108 90,678
318,832.62 318,832 228,155 90,678
10 INTERIM INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -1
1896 43,969.69 37,763 33,767 10,642 16.31 652
1921 96.35 80 72 26 17.45 1
1923 1,972.94 1,624 1,452 541 17.52 31
1924 550.28 452 404 152 17.56 9
1926 210.02 172 154 58 17.62 3
1929 7,937.80 6,452 5,769 2,248 17.71 127
1930 13,080.92 10,608 9,485 3,726 17.74 210
1934 18,652.76 14,982 13,397 5,443 17.85 305
1941 31,789.37 25,049 22,398 9,709 18.03 538
1944 629.96 492 440 196 18.09 11
1945 2,677.06 2,083 1,863 841 18.11 46
1946 205.52 159 142 65 18.13 4
1957 4,314.58 3,203 2,864 1,494 18.33 82
1985 9,463.45 5,528 4,943 4,615 18.66 247
1986 18,270.35 10,498 9,387 9,066 18.67 486
1989 14,984.03 8,150 7,288 7,846 18.69 420
1991 13,344.73 6,947 6,212 7,266 18.71 388
1992 46,246.55 23,491 21,005 25,704 18.72 1,373
1993 11,306.59 5,596 5,004 6,416 18.72 343
1994 148,424.68 71,391 63,837 86,072 18.73 4,595
2000 3,093,790.06 1,170,336 1,046,493 2,078,235 18.77 110,721
HWIC
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
GRANITE
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -1
ANNUAL
ACCRUAL
(7)

2004 57,267.00 16,279 14,556 43,283 18.79 2,304
2008 42,526.34 6,657 5,953 36,999 18.81 1,967
2010 188,071.26 13,849 12,384 177,568 18.82 9,435

3,769,782.29 1,441,841 1,289,268 2,518,212 134,298
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1902 47,219.50 43,693 32,328 15,364 8.49 1,810
1906 3,321.08 3,065 2,268 1,087 8.53 127
1908 106,337.79 98,010 72,517 34,884 8.55 4,080
1924 261,158.84 237,480 175,710 88,060 8.69 10,133
1926 1,531.80 1,390 1,028 519 8.71 60
1927 399.72 362 268 136 8.71 16
1932 55.99 50 37 20 8.75 2
1941 2,254.17 2,007 1,485 792 8.80 90
1942 8,412.82 7,477 5,532 2,965 8.80 337
1944 10,294.00 9,119 6,747 3,650 8.81 414
1949 5,032.03 4,418 3,269 1,813 8.83 205
1950 9,103.56 7,976 5,901 3,293 8.83 373
1954 4,692.79 4,076 3,016 1,724 8.85 195
1956 273,966.71 236,816 175,219 101,488 8.86 11,455
1963 8,578.87 7,272 5,381 3,284 8.88 370
1964 6,742.33 5,697 4,215 2,595 8.88 292
1965 8,436.49 7,105 5,257 3,264 8.88 368
1966 3,974,981.44 3,335,278 2,467,751 1,546,980 8.89 174,013
1967 148,368.15 124,044 91,779 58,072 8.89 6,532
1968 73,415.64 61,151 45,245 28,905 8.89 3,251
1969 117,069.79 97,110 71,851 46,389 8.90 5,212
1970 1,075,672.94 888,613 657,479 428,950 8.90 48,197
1971 1,282,523.16 1,054,971 780,566 514,782 8.90 57,841
1972 27,903.91 22,850 16,907 11,276 8.90 1,267
1973 1,534,275.20 1,250,185 925,004 624,614 8.91 70,103
1986 22,201.14 16,508 12,214 10,209 8.93 1,143
1988 601,186.85 437,244 323,514 283,685 8.94 31,732
1989 102,494.03 73,647 54,491 49,028 8.94 5,484
1991 7,234.99 5,059 3,743 3,564 8.94 399
S
.
111-951
S PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1992 254,968.41 175,529 129,873 127,645 8.94 14,278
1993 30,247.67 20,479 15,152 15,398 8.94 1,722
1994 470,090.30 312,474 231,198 243,594 8.94 27,248
1995 209,664.74 136,493 100,990 110,771 8.95 12,377
1996 14,625.46 9,309 6,888 7,884 8.95 881
1998 566,345.82 342,022 253,060 318,949 8.95 35,637
1999 143,003.90 83,688 61,920 82,514 8.95 9,219
2001 23,865.59 12,938 9,573 14,532 8.95 1,624
2002 81,935.67 42,325 31,316 51,439 8.96 5,741
2004 63,723.00 29,155 21,572 42,789 8.96 4,776
2006 3,445.34 1,316 974 2,506 8.96 280
2007 23,230.42 7,798 5,770 17,693 8.96 1,975
2008 117,864.90 33,232 24,588 94,455 8.96 10,542
2009 45,997.45 10,071 7,451 39,006 8.96 4,353
11,773,874.40 9,259,502 6,851,048 5,040,565 566,154
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1918 1,283,794.01 1,182,605 729,062 554,732 8.00 69,342
1919 11,306.14 10,406 6,415 4,891 8.00 611
1920 1,545.58 1,421 876 670 8.00 84
1923 351,541.00 322,398 198,755 152,786 8.00 19,098
1924 6,773.33 6,206 3,826 2,947 8.00 368
1925 2,400,404.15 2,197,186 1,354,539 1,045,865 8.00 130,733
1926 5,689.48 5,203 3,208 2,482 8.00 310
1927 495.34 452 279 217 8.00 27
1928 238.63 218 134 104 8.00 13
1936 675.65 611 377 299 8.00 37
1938 16,957.53 15,293 9,428 7,530 8.00 941
1953 2,431.15 2,139 1,319 1,112 8.00 139
1958 7,272,887.23 6,326,830 3,900,417 3,372,471 8.00 421,559
1959 22,818.00 19,801 12,207 10,611 8.00 1,326
1960 15,183.88 13,142 8,102 7,082 8.00 885
. 1961
1962
2,882.25
4,991,592.56
2,488
4,297,112
1,534
2,649,119
1,348
2,342,473
8.00
8.00
168
292,809
1963 5,315.75 4,563 2,813 2,503 8.00 313
111-952
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
ANNUAL
ACCRUAL
(7)
1964 9,270.17 7,934 4,891 4,379 8.00 547
1965 2,455,212.35 2,094,812 1,291,427 1,163,785 8.00 145,473
1966 38,701.38 32,914 20,291 18,410 8.00 2,301
1968 1,803.45 1,523 939 865 8.00 108
1972 4,204.29 3,496 2,155 2,049 8.00 256
1973 2,574.75 2,132 1,314 1,260 8.00 158
1974 120,811.88 99,571 61,384 59,428 8.00 7,428
1976 6,174.77 5,039 3,106 3,068 8.00 384
1984 57,546.87 44,579 27,482 30,064 8.00 3,758
1986 26,858.94 20,445 12,604 14,255 8.00 1,782
1987 72,778.50 54,864 33,823 38,955 8.00 4,869
1988 161,279.21 120,319 74,175 87,104 8.00 10,888
1989 976,004.59 719,999 443,871 532,134 8.00 66,517
1990 446,725.92 325,578 200,715 246,011 8.00 30,751
1991 216,983.14 156,076 96,219 120,764 8.00 15,096
1992 454,034.48 321,951 198,479 255,555 8.00 31,944
1993 817,914.99 570,995 352,012 465,903 8.00 58,238
1994 684,147.21 469,510 289,447 394,700 8.00 49,338
1995 94,980.96 63,967 39,435 55,546 8.00 6,943
1996 460,402.27 303,668 187,208 273,195 8.00 34,149
1998 166,460.23 104,522 64,437 102,024 8.00 12,753
1999 159,267.29 97,115 59,870 99,397 8.00 12,425
2000 3,673.92 2,167 1,336 2,338 8.00 292
2001 12,827.26 7,280 4,488 8,339 8.00 1,042
2002 2,122,512.07 1,152,227 710,334 1,412,178 8.00 176,522
2003 28,803.17 14,838 9,147 19,656 8.00 2,457
2004 1,807,993.49 874,834 539,325 1,268,669 8.00 158,584
2005 1,146,643.01 514,017 316,885 829,758 8.00 103,720
2006 319,526.05 130,178 80,253 239,273 8.00 29,909
2007 2,655,405.63 955,946 589,330 2,066,076 8.00 258,260
2008 638,042.70 194,188 119,715 518,328 8.00 64,791
2009 49,965.46 11,897 7,334 42,631 8.00 5,329
2010 193,520.78 30,555 18,837 174,684 8.00 21,836
2011 766,110.32 45,063 27,781 738,330 8.00 92,291
33, 571, 693.16 23,962,273 14, 772, 461 18,799,232 2,349,902
I
.
111-953
PACIFICORP .
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
LAST CHANCE
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -1
1983 529,111.21 356,313 316,352 218,051 13.81 15,789
1986 72,321.10 46,880 41,622 31,422 13.83 2,272
1992 7,016.62 4,103 3,643 3,444 13.85 249
1999 116,628.90 55,272 49,073 68,722 13.88 4,951
2005 29,449.53 9,377 8,325 21,419 13.90 1,541
2008 178,635.99 35,960 31,927 148,495 13.90 10,683
2009 25,838.78 3,935 3,494 22,603 13.91 1,625
959,002.13 511,840 454,436 514,156 37,110
.
LIFTON
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -3
1913 1,370,708.46 1,143,088 860,216 551,613 19.48 28,317
1916 156.89 130 98 64 19.65 3
1917 374,954.59 310,214 233,448 152,756 19.70 7,754
1919 3,711.55 3,058 2,301 1,522 19.80 77
1920 605.94 498 375 249 19.85 13
1922 133.46 109 82 55 19.94 3
1924 35.48 29 22 15 20.03 1
1925 6,747.43 5,486 4,128 2,821 20.08 140
1926 25,867.16 20,981 15,789 10,854 20.12 539
1930 31.29 25 19 13 20.29 1
1932 4,659.69 3,722 2,801 1,999 20.36 98
1934 36.91 29 22 16 20.44 1
1937 8,378.21 6,597 4,964 3,665 20.54 178
1945 2,146.10 1,645 1,238 973 20.79 47
1950 5,745.89 4,318 3,249 2,669 20.92 128
1952 4,188.83 3,120 2,348 1,967 20.97 94
1965 2,698.54 1,870 1,407 1,372 21.24 65
1970 2,341.98 1,563 1,176 1,236 21.33 58
1983 8,522.14 4,915 3,699 5,079 21.51 236
1990 8,908.56 4,501 3,387 5,789 21.59 268
1992 52,575.45 25,258 19,008 35,145 21.61 1,626
1993 28,613.39 13,365 10,058 19,414 21.62 898
.
1994
1995
2,014,334.40
410,760.28
912,440
179,975
686,645
135,438
1,388,119
287,645
21.63
21.64
64,176
13,292
1996 1,895,111.23 800,774 602,612 1,349,352 21.65 62,326
111-954
4,238,435 1,204,908 38.63 31,191
327,887 137,115 41.05 3,340
127 55 41.17 1
260 118 41.42 3
776 359 41.55 9
488,679 256,564 42.12 6,091
1,170 811 43.10 19
2,503 2,023 43.52 46
1,237 1,034 43.60 24
5,412 5,185 43.90 118
1,134 1,640 44.55 37
435,057 696,239 44.67 15,586
73,748 131,477 44.78 2,936
41,710 78,830 44.83 1,758
38,174 76,709 44.89 1,709
66,128 141,700 44.94 3,153
85,925 197,021 44.99 4,379
8,640 21,284 45.04 473
33,523 89,099 45.08 1,976
81,502 235,206 45.13 5,212
122,072 385,262 45.18 8,527
1,595 5,531 45.22 122
10,366 39,980 45.27 883
20,590 89,228 45.31 1,969
53,855 265,851 45.35 5,862
1933 4,993,892.71 3,438,995
1949 426,607.39 266,042
1950 167.00 103
1952 346.72 211
1953 1,041.80 630
1958 683,708.93 396,506
1968 1,817.19 949
1973 4,152.79 2,031
1974 2,083.95 1,004
1978 9,722.01 4,391
1988 2,544.86 920
1990 1,037,886.26 352,998
1992 188,279.98 59,838
1993 110,587.71 33,843
1994 105,397.79 30,974
1995 190,667.60 53,655
1996 259,583.10 69,718
1997 27,452.92 7,010
1998 112,497.22 27,200
1999 290,557.70 66,129
2000 465,443.42 99,047
2001 6,537.44 1,294
2002 46,189.10 8,411
2003 100,749.62 16,706
2004 293,308.20 43,697
PACIFICORP
. ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
LIFTON
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -3
1997 610,607.34 247,985 186,618 442,308 21.66 20,420
1999 109,101.18 40,434 30,428 81,946 21.67 3,782
2001 5,272.95 1,743 1,312 4,119 21.69 190
2002 622,906.95 192,190 144,630 496,964 21.70 22,902
2006 78,444.55 16,059 12,085 68,713 21.73 3,162
2009 561,818.32 58,585 44,087 534,585 21.75 24,579
2011 51,783.09 1,198 902 52,435 21.76 2,410
8,271,908.23 4,005,904 3,014,592 5,505,473 257,784
MERWIN
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -9
.
111-955
. PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
ANNUAL
ACCRUAL
(7)
MERWIN
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -9
2005 26,068.61 3,429 4,226 24,189 45.39 533
2007 10,204.59 967 1,192 9,931 45.47 218
2008 250,847.18 18,850 23,232 250,191 45.51 5,497
2009 162,572.41 8,904 10,974 166,230 45.55 3,649
2010 29,163.27 973 1,199 30,589 45.59 671
2011 1,816,655.52 20,613 25,405 1,954,750 45.63 42,839
11,656,734.99 5,036,038 6,206,732 6,499,109 148,831
NORTH UMPQUA
.
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -2
1950 5,165,794.58 3,627,098 3,113,284 2,155,826 25.32 85,143
1951 2,349,315.95 1,641,299 1,408,793 987,509 25.36 38,940
1952 4,887,361.58 3,397,202 2,915,955 2,069,153 25.39 81,495
1953 6,835,729.37 4,726,062 4,056,569 2,915,875 25.43 114,663
1954 4,153.63 2,856 2,451 1,785 25.47 70
1955 6,786,666.59 4,640,569 3,983,187 2,939,213 25.50 115,263
1956 7,378,001.53 5,015,109 4,304,670 3,220,891 25.54 126,112
1957 26,637.15 18,000 15,450 11,720 25.57 458
1958 138,080.87 92,742 79,604 61,238 25.60 2,392
1959 26,976.03 18,005 15,454 12,061 25.63 471
1960 5,149.00 3,413 2,930 2,322 25.67 90
1961 17,184.55 11,316 9,713 7,815 25.70 304
1962 21,354.93 13,964 11,986 9,796 25.73 381
1963 229.61 149 128 106 25.76 4
1964 65,551.42 42,236 36,253 30,610 25.79 1,187
1965 105,898.91 67,723 58,129 49,888 25.81 1,933
1967 76,569.07 48,168 41,345 36,756 25.87 1,421
1969 223,657.17 138,252 118,667 109,463 25.92 4,223
1970 64,944.17 39,768 34,134 32,109 25.95 1,237
1971 184,386.27 111,840 95,997 92,077 25.97 3,546
1972 1,381,645.35 829,825 712,272 697,006 25.99 26,818
1973 92,785.20 55,132 47,322 47,319 26.02 1,819
1975 15,721.22 9,138 7,844 8,192 26.06 314
.
1976
1977
131,301.12
109,751.58
75,398
62,254
64,717
53,435
69,210
58,511
26.09
26.11
2,653
2,241
1979 1,098,326.26 606,695 520,751 599,542 26.15 22,927
111-956
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -2
1980 275,867.51 150,214 128,935 152,450 26.17 5,825
1981 1,385,632.94 743,377 638,070 775,275 26.19 29,602
1982 2,652,204.62 1,400,670 1,202,251 1,502,997 26.21 57,344
1983 1,545,081.92 802,444 688,770 887,214 26.23 33,824
1984 579,232.77 295,580 253,708 337,109 26.25 12,842
1986 1,617,786.73 794,973 682,357 967,785 26.28 36,826
1987 1,060,316.82 510,360 438,063 643,461 26.30 24,466
1988 1,310,187.09 616,798 529,423 806,968 26.32 30,660
1989 328,548.59 151,069 129,669 205,451 26.34 7,800
1990 1,532,096.72 687,167 589,823 972,916 26.35 36,923
1991 300,958.05 131,420 112,803 194,174 26.37 7,363
1992 936,747.18 397,586 341,264 614,218 26.38 23,283
1993 10,614.44 4,367 3,748 7,078 26.40 268
1994 381,990.58 151,948 130,423 259,207 26.42 9,811
1995 128,348.29 49,271 42,291 88,624 26.43 3,353
1996 408,314.74 150,754 129,398 287,083 26.44 10,858
1997 152,269.43 53,843 46,216 109,099 26.46 4,123
1998 11,321.43 3,821 3,280 8,268 26.47 312
1999 128,606.11 41,178 35,345 95,833 26.49 3,618
2000 173,714.20 52,508 45,070 132,119 26.50 4,986
2001 1,223,332.39 346,701 297,587 950,212 26.51 35,844
2002 373,013.53 98,311 84,384 296,090 26.52 11,165
2003 934,874.73 226,550 194,457 759,115 26.54 28,603
2004 2,523,105.98 555,016 476,393 2,097,176 26.55 78,990
2005 1,224,647.99 240,722 206,621 1,042,520 26.56 39,252
2006 4,410,869.61 756,431 649,275 3,849,812 26.57 144,893
2007 4,337,758.79 628,414 539,393 3,885,121 26.58 146,167
2008 11,548,274.17 1,338,475 1,148,867 10,630,373 26.60 399,638
2009 13,059,102.86 1,118,771 960,286 12,359,999 26.61 464,487
2010 8,763,598.04 464,732 398,898 8,539,972 26.62 320,810
2011 17,353,755.95 319,854 274,544 17,426,287 26.63 654,386
117,865,347.31 38,577,538 33,112,655 87,109,999 3,304,427
.
111-957
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PARIS
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2017
NET SALVAGE PERCENT.. -1
I.
1910 23,922.30 22,679 24,162
1914 73.27 69 74
1916 19,028.74 17,982 19,219
1922 142.16 134 144
1924 304.26 286 307
1925 21.56 20 22
1926 528.70 496 534
1936 2,451.08 2,283 2,476
1937 1,800.60 1,675 1,819
1944 2,124.89 1,963 2,146
1945 432.20 399 437
1946 3,621.07 3,337 3,657
1948 244.24 224 247
1951 1,224.62 1,121 1,237
1983 560.26 466 566
1987 31,011.25 25,091 30,709 613 5.97 103
1994 8,793.80 6,595 8,072 810 5.98 135
96,285.00 84,820 95,825 1,423 238
PIONEER
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -2
1897 465,075.63 402,846 373,763 100,614 16.37 6,146
1933 174.72 142 132 46 17.83 3
1936 5,388.98 4,349 4,035 1,462 17.91 82
1983 178,474.66 108,453 100,623 81,421 18.64 4,368
1984 195,029.11 116,814 108,381 90,549 18.65 4,855
1986 250,534.98 145,385 134,889 120,657 18.67 6,463
1987 161,049.95 91,865 85,233 79,038 18.68 4,231
1988 103,392.22 57,897 53,717 51,743 18.69 2,768
1989 953,681.90 523,848 486,029 486,726 18.69 26,042
1990 916,460.51 492,915 457,329 477,460 18.70 25,533
1991 828,883.83 435,759 404,300 441,162 18.71 23,579
1992 955,516.42 490,159 454,772 519,854 18.72 27,770
1993
. 1994
835,007.91
797,421.04
417,388
387,351
387,255
359,386
464,453
453,983
18.72
18.73
24,811
24,238
1995 940,803.78 443,009 411,026 548,594 18.74 29,274
11 ei
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
PIONEER
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -2
ANNUAL
ACCRUAL
(7)

2002 42,527.49 14,367 13,330 30,048 18.78 1,600
2003 56,915.78 17,831 16,544 41,510 18.79 2,209
2008 68,662.09 10,855 10,071 59,964 18.81 3,188
2009 204,723.31 24,139 22,396 186,421 18.82 9,905
2010 100,545.30 7,477 6,937 95,619 18.82 5,081
2011 58,456.52 1,512 1,403 58,223 18.83 3,092
8,118,726.13 4,194,361 3,891,552 4,389,549 235,238
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -2
1911 101,857.00 81,363 69,562 34,332 22.96 1,495
1928 1,024,165.84 782,620 669,109 375,540 24.22 15,505
1929 1,520.00 1,158 990 560 24.28 23
1932 8,170.62 6,166 5,272 3,062 24.46 125
1944 18,480.79 13,339 11,404 7,446 25.07 297
1953 56,073.00 38,768 33,145 24,049 25.43 946
1954 810.79 557 476 351 25.47 14
1955 819.17 560 479 357 25.50 14
1958 2,716.35 1,824 1,559 1,211 25.60 47
1964 6,398.48 4,123 3,525 3,001 25.79 116
1965 227,634.10 145,574 124,460 107,727 25.81 4,174
1966 49,539.86 31,425 26,867 23,664 25.84 916
1968 16,732.75 10,438 8,924 8,143 25.89 315
1979 13,111.51 7,243 6,192 7,181 26.15 275
1986 33,446.40 16,435 14,051 20,064 26.28 763
1987 87,040.93 41,895 35,819 52,963 26.30 2,014
1988 98,921.45 46,569 39,815 61,085 26.32 2,321
1989 76,229.09 35,051 29,967 47,786 26.34 1,814
1990 371,178.13 166,479 142,333 236,269 26.35 8,967
1991 176,287.89 76,980 65,815 113,999 26.37 4,323
1992 163,160.06 69,250 59,206 107,217 26.38 4,064
1993 365,055.18 150,205 128,419 243,937 26.40 9,240
1994 501,381.46 199,439 170,513 340,897 26.42 12,903
1995 231,680.25 88,939 76,039 160,274 26.43 6,064
1996 6,537.58 2,414 2,064 4,604 26.44 174
1997 95,614.83 33,810 28,906 68,621 26.46 2,593
•i
111-959
. PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -2
1998 31,009.81 10,466 8,948 22,682 26.47 857
1999 26,307.80 8,423 7,201 19,633 26.49 741
2001 7,701,859.88 2,182,761 1,866,175 5,989,722 26.51 225,942
2002 81,602.17 21,507 18,388 64,847 26.52 2,445
2003 3,387,206.15 820,827 701,775 2,753,175 26.54 103,737
2004 6,502,621.72 1,430,403 1,222,939 5,409,736 26.55 203,757
2005 2,323,968.70 456,809 390,554 1,979,894 26.56 74,544
2006 2,902.49 498 426 2,535 26.57 95
2007 190,391.74 27,582 23,582 170,618 26.58 6,419
2008 138,077.02 16,003 13,682 127,157 26.60 4,780
2009 733,754.05 62,861 53,744 694,685 26.61 26,106
2010 1,122,028.39 59,501 50,871 1,093,598 26.62 41,082
2011 185,870.28 3,426 2,929 186,659 26.63 7,009
26, 162,163.71 7,153,691 6,116,126 20, 569, 281 777,016
PROSPECT #3
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2018
NET SALVAGE PERCENT.. -1
1932 606,076.49 559,530 541,522 70,615 6.85 10,309
1939 8,706.30 7,979 7,722 1,071 6.87 156
1940 5,834.48 5,341 5,169 724 6.87 105
1952 74,834.78 67,320 65,153 10,430 6.91 1,509
1964 4,022.35 3,527 3,413 649 6.93 94
1965 6,630.22 5,798 5,611 1,085 6.93 157
1987 2,983.19 2,336 2,261 752 6.96 108
1989 123,810.93 95,089 92,029 33,020 6.96 4,744
1990 486,202.27 369,349 357,462 133,603 6.96 19,196
1993 7,634.30 5,576 5,397 2,314 6.97 332
1994 559,648.32 402,443 389,491 175,754 6.97 25,216
1995 53,483.60 37,811 36,594 17,424 6.97 2,500
1996 2,155,838.87 1,495,611 1,447,475 729,922 6.97 104,723
1998 146.80 97 94 54 6.97 8
2006 100,873.70 44,671 43,233 58,649 6.98 8,402
2008 27,810.15 9,327 9,027 19,061 6.98 2,731
. 2010 3,162.20 562 544 2,650 6.98 380
4,227,698.95 3,112,367 3,012,197 1,257,779 180,670
II !IS]
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SANTA CLARA
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1917 42,183.04 38,606 36,565 6,040 8.64 699
1920 36,601.92 33,411 31,645 5,323 8.66 615
1926 152,784.51 138,636 131,308 23,004 8.71 2,641
1959 3,400.11 2,916 2,762 672 8.87 76
1960 9,082.97 7,769 7,358 1,815 8.87 205
1961 3,213.83 2,741 2,596 650 8.87 73
1964 857.28 724 686 180 8.88 20
1966 405.49 340 322 88 8.89 10
1967 6,641.23 5,552 5,259 1,449 8.89 163
1968 640.66 534 506 141 8.89 16
1970 4,593.17 3,794 3,593 1,046 8.90 118
1971 490.06 403 382 113 8.90 13
1972 751.89 616 583 176 8.90 20
1974 16,243.69 13,171 12,475 3,931 8.91 441
1976 1,645.52 1,320 1,250 412 8.91 46
1977 15,088.73 12,036 11,400 3,840 8.91 431
1983 7,916.96 6,051 5,731 2,265 8.93 254
1984 14,055.93 10,651 10,088 4,108 8.93 460
1986 78,950.45 58,704 55,601 24,139 8.93 2,703
1987 130,660.16 96,147 91,065 40,902 8.93 4,580
1988 4,206.05 3,059 2,897 1,351 8.94 151
1993 112,274.25 76,016 71,998 41,399 8.94 4,631
1994 86,073.21 57,214 54,190 32,744 8.94 3,663
1995 80,682.70 52,525 49,749 31,741 8.95 3,546
1996 9,938.93 6,326 5,992 4,047 8.95 452
2003 120,799.34 59,036 55,915 66,092 8.96 7,376
2004 27,181.36 12,436 11,779 15,675 8.96 1,749
2008 5,571.48 1,571 1,488 4,139 8.96 462
2009 82,181.59 17,993 17,042 65,961 8.96 7,362
2010 84,514.05 12,171 11,528 73,832 8.96 8,240
1,139,630.56 732,469 693,752 457,275 51,216
.
S
.
111-961
. PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
STAIRS
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -2
1895 88,434.29 76,802 83,132 7,071 16.25 435
1924 538.44 447 484 65 17.56 4
1938 26.09 21 23 4 17.96
1939 414.81 332 359 64 17.98 4
1957 30,840.27 23,123 25,029 6,428 18.33 351
1985 4,048.40 2,388 2,585 1,545 18.66 83
1988 2,364.50 1,324 1,433 979 18.69 52
1993 32,823.58 16,407 17,759 15,721 18.72 840
1995 99,721.38 46,957 50,827 50,889 18.74 2,716
1997 74,520.49 32,692 35,386 40,625 18.75 2,167
2008 407,764.66 64,463 69,776 346,144 18.81 18,402
741,496.91 264,956 286,792 469,535 25,054
SWIFT
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -8
1958 35,891,077.20 20, 623, 515 23,051,273 15,711,090 42.12 373,008
1963 54,096.41 29,621 33,108 25,316 42.63 594
1964 38,661.34 20,945 23,411 18,344 42.73 429
1966 163.84 87 97 80 42.92 2
1967 1,439.65 754 843 712 43.01 17
1968 6,877.09 3,560 3,979 3,448 43.10 80
1977 3,416.98 1,555 1,738 1,952 43.83 45
1984 628,814.37 249,359 278,713 400,406 44.31 9,036
1986 1,064.00 402 449 700 44.43 16
1988 24,182.48 8,660 9,679 16,438 44.55 369
1989 10,171.90 3,537 3,953 7,032 44.61 158
1990 13,401.17 4,516 5,048 9,426 44.67 211
1991 136,132.60 44,380 49,604 97,419 44.73 2,178
1992 609.55 192 215 444 44.78 10
1995 124,418.41 34,691 38,775 95,597 44.94 2,127
1997 85,042.96 21,517 24,050 67,796 45.04 1,505
1998 96.21 23 26 78 45.08 2
1999 33,480.69 7,550 8,439 27,720 45.13 614
. 2000
2002
3,609.92
160,883.52
761
29,029
851
32,446
3,048
141,308
45.18
45.27
67
3,121
2004 207,629.16 30,649 34,257 189,983 45.35 4,189
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SWIFT
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -8
2008 71,734.62 5,341 5,970 71,504 45.51 1,571
2009 3,474,140.07 188,542 210,737 3,541,334 45.55 77,746
2010 83,329.55 2,756 3,080 86,915 45.59 1,906
2011 1, 661, 163.11 18,676 20,875 1,773,182 45.63 38,860
42,715,636.80 21,330,618 23,841,615 22,291,273 517,861
VIVA NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -2
1986 91,817.07 43,449 41,916 51,737 28.16 1,837
1993 11,689.92 4,606 4,444 7,480 28.30 264
103, 506.99 48,055 46,360 59,217 2,101
WALLOWA FALLS
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. 0
1924 60,307.60 56,793 57,228 3,079 4.91 627
1925 46.55 44 44 2 4.91
1927 42.64 40 40 2 4.91
1950 1,177.20 1,085 1,093 84 4.95 17
1959 1,086.19 989 997 90 4.96 18
1976 13,884.20 12,140 12,233 1,651 4.97 332
1989 30,267.71 24,710 24,899 5,368 4.98 1,078
1993 733,988.41 576,636 581,057 152,932 4.98 30,709
2000 19,746.00 13,731 13,836 5,910 4.99 1,184
2001 31,814.75 21,499 21,664 10,151 4.99 2,034
2008 4,039.07 1,659 1,672 2,367 4.99 474
2009 13,047.29 4,343 4,376 8,671 4.99 1,738
909,447.61 713,669 719,140 190,308 38,211
•i
111-963
. PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
WEBER
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1911 170,318.11 156,637 147,047 24,974 8.58 2,911
1915 6,741.02 6,180 5,802 1,007 8.62 117
1917 14,267.99 13,058 12,259 2,152 8.64 249
1921 177.72 162 152 27 8.67 3
1931 20,499.32 18,498 17,366 3,339 8.74 382
1942 203.30 181 170 35 8.80 4
1949 461,237.65 404,912 380,122 85,728 8.83 9,709
1964 32,134.66 27,153 25,491 6,965 8.88 784
1965 22,832.29 19,229 18,052 5,009 8.88 564
1966 13,731.97 11,522 10,817 3,053 8.89 343
1981 22,961.99 17,834 16,742 6,449 8.92 723
1982 . 3,127.52 2,411 2,263 895 8.92 100
1986 60,844.82 45,241 42,471 18,982 8.93 2,126
1988 15,728.53 11,439 10,739 5,147 8.94 576
1990 26,787.60 18,996 17,833 9,222 8.94 1,032
1995 76,483.60 49,791 46,743 30,506 8.95 3,408
1997 74,609.59 46,323 43,487 31,869 8.95 3,561
2004 274,842.44 125,746 118,048 159,543 8.96 17,806
2008 61,414.06 17,316 16,256 45,772 8.96 5,108
1,358,944.18 992,629 931,858 440,676 49,506
YALE
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -10
1953 25,385,949.65 15,498,122 17,262,726 10,661,819 41.55 256,602
1956 2,558.09 1,524 1,698 1,116 41.90 27
1961 97.64 56 62 45 42.43 1
1964 3,089.71 1,705 1,899 1,500 42.73 35
1967 98,361.75 52,487 58,463 49,735 43.01 1,156
1977 1,507.26 699 779 879 43.83 20
1988 4,527.89 1,651 1,839 3,142 44.55 71
1990 22,042.12 7,566 8,427 15,819 44.67 354
1992 11,782.85 3,779 4,209 8,752 44.78 195
1994 145,975.75 43,292 48,221 112,352 44.89 2,503
1995
. 1996
54,808.84
167,975.36
15,565
45,528
17,337
50,712
42,953
134,061
44.94
44.99
956
2,980
2000 29,581.65 6,353 7,076 25,463 45.18 564
PACIFICORP
ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
YALE
INTERIM SURVIVOR CURVE.. IOWA 120-R2
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -10
2001 36,388.95 7,267 8,094 31,933 45.22 706
2002 11,852.40 2,178 2,426 10,612 45.27 234
2003 91,489.34 15,310 17,053 83,585 45.31 1,845
2007 443,465.97 42,415 47,244 440,568 45.47 9,689
2008 31,345.13 2,377 2,648 31,832 45.51 699
2009 895,635.62 49,506 55,143 930,056 45.55 20,418
2010 41,560.93 1,400 1,559 44,158 45.59 969
2011 173,820.27 1,990 2,217 188,986 45.63 4,142
27,653,817.17 15,800,770 17,599,833 12,819,366 304,166
355,673,416.66 158, 802, 942 142, 845, 154 224,783,047 10,985,397
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 20.5 3.09
•i
•i
•I
111-965
PACIFICORP .
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
ASHTON/ST. ANTHONY
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3
1914 23,176.08 19,866 18,068 5,804 13.60 427
1917 15,404.09 13,165 11,973 3,893 13.65 285
1925 105,738.89 89,574 81,466 27,445 13.78 1,992
1939 197.67 164 149 54 14.02 4
1951 1,954.94 1,576 1,433 580 14.30 41
1954 3,385.27 2,703 2,458 1,028 14.38 71
1960 3,800.60 2,968 2,699 1,215 14.56 83
1965 6,554.38 5,001 4,548 2,203 14.72 150
1980 780.39 532 484 320 15.25 21
1982 167,325.97 111,632 101,527 70,818 15.31 4,626
1987 1,164.27 725 659 540 15.45 35
1992 1,649,492.77 933,775 849,252 849,726 15.57 54,575
1995 369,644.45 193,481 175,968 204,766 15.64 13,092
1996 23,517.12 11,931 10,851 13,372 15.66 854
2000 2,944.47 1,270 1,155 1,878 15.74 119
2001 68,177.66 27,853 25,332 44,891 15.76 2,848
2007 5,739.32 1,298 1,181 4,731 15.86 298
2,448,998.34 1,417,514 1,289,204 1,233,264 79,521
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -4
1913 227,906.25 186,831 161,703 75,319 17.54 4,294
1915 435,208.79 355,884 308,020 144,598 17.60 8,216
1921 1,260.00 1,022 885 426 17.78 24
1923 250,227.86 202,373 175,155 85,082 17.83 4,772
1924 186,359.80 150,485 130,246 63,569 17.86 3,559
1925 19,922.69 16,062 13,902 6,818 17.89 381
1926 449.38 362 313 154 17.92 9
1928 814.50 653 565 282 17.98 16
1929 163.75 131 113 57 18.01 3
1940 2,749.97 2,152 1,863 997 18.36 54
1944 1,033.87 800 692 383 18.50 21
1947 440.72 338 293 166 18.62 9
1948
. 1949
13,177.52
16,660.58
10,078
12,697
8,723
10,989
4,982
6,338
18.66
18.71
267
339
1950 14,700.25 11,165 9,663 5,625 18.75 300
il!!II
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -4
1951 12,340.40 9,340 8,084 4,750 18.79 253
1952 13,521.50 10,194 8,823 5,239 18.84 278
1953 6,208.41 4,662 4,035 2,422 18.89 128
1954 2,345.21 1,754 1,518 921 18.93 49
1955 4,473.98 3,332 2,884 1,769 18.98 93
1956 7,385.28 5,476 4,740 2,941 19.03 155
1963 480.59 344 298 202 19.41 10
1964 21,614.20 15,364 13,298 9,181 19.47 472
1968 3,136.21 2,170 1,878 1,384 19.71 70
1974 6,266.38 4,120 3,566 2,951 20.09 147
1980 189,739.73 116,624 100,939 96,391 20.47 4,709
1981 1,286,830.09 780,432 675,468 662,835 20.53 32,286
1982 511,342.08 305,799 264,671 267,125 20.59 12,974
1983 600,690.12 353,928 306,327 318,391 20.65 15,418
1984 9,281.43 5,385 4,661 4,992 20.70 241
1985 666,725.74 380,396 329,235 364,160 20.76 17,541
1987 194,289.81 106,937 92,555 109,507 20.86 5,250
1992 53,367.08 26,210 22,685 32,817 21.10 1,555
1993 152,798.18 72,930 63,121 95,789 21.15 4,529
1995 189,664.84 84,929 73,507 123,745 21.24 5,826
1996 329,007.98 142,130 123,014 219,154 21.28 10,299
1997 534,547.23 221,966 192,113 363,816 21.32 17,065
2000 3,994.08 1,434 1,241 2,913 21.43 136
2004 48,486.97 12,876 11,144 39,282 21.58 1,820
2005 1,530,598.63 364,591 315,556 1,276,267 21.61 59,059
2007 4,272.16 757 655 3,788 21.67 175
2011 3,168,917.54 73,988 64,037 3,231,637 21.77 148,445
10,723,401.78 4,059,101 3,513,175 7,639,163 361,247
BEND
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -2
1913 10,736.53 10,284 10,951
1916 14,011.27 13,407 14,291
1917 21,751.84 20,807 22,187
1936 118.71 113 121
1952 3,906.51 3,653 3,985 •i
111-967
PACIFICORP .
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BEND
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -2
1981 595.97 521 608
1986 9,059.12 7,712 9,050 190 4.95 38
1987 16,377.88 13,852 16,256 449 4.95 91
2011 20,552.60 1,909 2,240 18,723 4.99 3,752
97,110.43 72,258 79,690 19,363 3,881
BIG FORK
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2053
. NET SALVAGE PERCENT.. -9
1909 3,015.60 2,276 3,287
1925 29,427.06 21,385 32,075
1929 34,915.09 25,097 38,057
1948 14,702.35 9,850 16,026
1950 9,331.90 6,190 10,172
1951 874.90 577 954
1952 348.54 229 380
1957 2,052.52 1,305 2,237
1970 1,267.89 717 1,382
1983 2,543.88 1,170 2,458 315 35.92 9
1985 16,262.95 7,154 15,031 2,696 36.30 74
1995 397,167.92 126,926 266,678 166,235 38.09 4,364
1998 18,029.04 4,961 10,423 9,228 38.58 239
2001 706,530.39 159,499 335,115 435,003 39.05 11,140
2008 140,878.09 12,189 25,610 127,947 40.01 3,198
2009 3,709.20 233 490 3,553 40.14 89
2010 114,443.49 4,425 9,297 115,446 40.25 2,868
1,495,500.81 384,183 769,672 860,424 21,981
CONDIT
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
. 1928 211.82 212 212
1970 62,560.45 62,560 62,560
MON
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CONDIT
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1981 578.44 578 578
1986 22,680.30 22,680 22,680
1989 1,897.28 1,897 9,400- 11,297
87,928.29 87,927 76,631 11,297
CUTLER
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. -1
1927 408,104.94 349,410 246,885 165,301 11.54 14,324
1936 1,304.30 1,104 780 537 11.65 46
1955 6,623.22 5,389 3,808 2,882 11.96 241
1956 2,268.66 1,840 1,300 991 11.98 83
1958 11,886.89 9,582 6,770 5,235 12.02 436
1959 11,612.76 9,330 6,592 5,137 12.04 427
1964 16,625.40 13,106 9,260 7,531 12.15 620
1981 281,917.59 199,173 140,731 144,006 12.54 11,484
1983 19,878.92 13,760 9,723 10,355 12.58 823
1995 24,549.18 13,860 9,793 15,002 12.78 1,174
2008 11,190,146.52 2,398,295 1,694,582 9,607,466 12.92 743,612
2011 24,144.65 889 628 23,758 12.95 1,835
11,999,063.03 3,015,738 2,130,854 9,988,200 775,105
EAGLE POINT
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4
1957 141,202.60 115,893 146,851
1958 334.00 273 347
1960 1,058.00 059 1,100
1961 311.62 252 324
1963 2,291.49 1,838 2,383
1968 1,218.40 955 1,267
.
•i
115!11!]
FOUNTAIN GREEN
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1922 16,284.87 16,285
1959 469.24 469
2009 75,445.03 75,445
92,199.14 92,199
.
16,285
469
75,445
92,199
.
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
EAGLE POINT
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4
1975 1,385.32 1,038 1,441
1991 62,711.03 38,725 63,275 1,945 13.67 142
1999 41,028.96 20,126 32,885 9,785 13.80 709
251,541.42 179,959 249,873 11,730 851
GRANITE
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -4
1982 598,783.08 379,139
2008 121,918.98 19,756
720,702.06 398,895
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -4
1903 12,044.00 11,282
1906 26,136.00 24,451
1908 4,665.68 4,361
1911 8,554.10 7,983
1924 100,716.02 93,251
1925 996.15 922
1926 43.94 41
339,019 283,716 17.99 15,771
17,665 109,130 18.80 5,805
356,684 392,846 21,576
8,347 4,178 8.15 513
18,091 9,090 8.17 1,113
3,227 1,626 8.18 199
5,907 2,990 8.20 365
68,996 35,749 8.27 4,323
682 354 8.28 43
30 15 8.28 2
111-970
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -4
1927 1,341.22 1,239 917 478 8.29 58
1929 1,105.93 1,020 755 395 8.30 48
1947 2,592.85 2,341 1,732 964 8.43 114
1951 11,327.43 10,160 7,517 4,263 8.46 504
1987 69,652.30 52,874 39,121 33,317 8.84 3,769
1991 4,873.76 3,517 2,602 2,467 8.87 278
1999 19,706.52 11,902 8,806 11,689 8.93 1,309
2001 19,037.80 10,652 7,881 11,918 8.94 1,333
2004 1,409.25 666 493 973 8.95 109
284,202.95 236,662 175,105 120,466 14,080
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1918 163,422.34 150,541 92,807 70,616 8.00 8,827
1919 1,172.57 1,079 665 507 8.00 63
1920 21.40 20 12 9 8.00 1
1921 876.85 806 497 380 8.00 48
1923 37,992.75 34,843 21,480 16,512 8.00 2,064
1924 120.20 110 68 52 8.00 6
1925 304,935.53 279,120 172,074 132,861 8.00 16,608
1926 34,432.12 31,486 19,411 15,021 8.00 1,878
1927 7,791.40 7,118 4,388 3,403 8.00 425
1928 7,466.02 6,813 4,200 3,266 8.00 408
1929 10,721.14 9,773 6,025 4,696 8.00 587
1930 972.11 885 546 427 8.00 53
1935 105.17 95 59 47 8.00 6
1941 50.93 46 28 23 8.00 3
1951 18,062.97 15,953 9,835 8,228 8.00 1,028
1952 157,757.00 139,060 85,729 72,028 8.00 9,004
1955 203,581.83 178,332 109,940 93,642 8.00 11,705
1958 1,180,025.10 1,026,527 632,842 547,183 8.00 68,398
1961 29,262.53 25,261 15,573 13,689 8.00 1,711
1962 1, 120, 199. 60 964,346 594,508 525,692 8.00 65,712
1963
1964
5,647.43
17,405.20
4,848
14,896
2,989
9,183
2,659
8,222
8.00
8.00
332
1,028
1965 1,128.25 963 594 535 8.00 67
111-971
PACIFICORP .
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1966 293.66 250 154 140 8.00 18
1969 1,366.04 1,150 709 657 8.00 82
1971 15,166.61 12,665 7,808 7,359 8.00 920
1973 110,470.55 91,465 56,387 54,083 8.00 6,760
1987 53,048.10 39,990 24,653 28,395 8.00 3,549
1988 25,878.01 19,306 11,902 13,976 8.00 1,747
1989 33,287.71 24,556 15,138 18,149 8.00 2,269
1990 635,336.48 463,040 285,459 349,878 8.00 43,735
1991 302,963.96 217,922 134,346 168,618 8.00 21,077
1992 193,327.36 137,086 84,512 108,815 8.00 13,602
1993 534,024.23 372,808 229,832 304,192 8.00 38,024
1994 1,066,875.05 732,164 451,371 615,504 8.00 76,938
1996 11,321.38 7,467 4,603 6,718 8.00 840
1997 2,201,045.47 1,418,442 874,453 1,326,593 8.00 165,824
1998 18,299.85 11,491 7,084 11,216 8.00 1,402
1999 6,412.86 3,910 2,410 4,002 8.00 500
2000 2,084,704.73 1,229,434 757,932 1,326,773 8.00 165,847
2001 30,557.31 17,343 10,692 19,866 8.00 2,483
2002 13,859.49 7,524 4,638 9,221 8.00 1,153
2003 259,826.91 133,850 82,517 177,310 8.00 22,164
2004 1,691,648.71 818,538 504,619 1,187,030 8.00 148,379
2005 4,208,958.29 1,886,792 1,163,185 3,045,773 8.00 380,722
2007 457,896.19 164,843 101,624 356,272 8.00 44,534
2008 20,238.50 6,160 3,798 16,441 8.00 2,055
2009 142,433.38 33,913 20,907 121,526 8.00 15,191
2010 136,515.97 21,555 13,288 123,228 8.00 15,404
2011 211,329.63 12,430 7,663 203,667 8.00 25,458
17,770,236.87 10, 779, 015 6,645,137 11, 125, 100 1,390,639
LAST CHANCE
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3
1983 780,853.15 538,352 477,975 326,304 13.51 24,153
1989 197,342.43 125,200 111,159 92,104 13.63 6,757
2006 89,824.09 26,106 23,178 69,341 13.89 4,992
1,068,019.67 689,658 612,312 487,748 35,902
111-972
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
LIFTON
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -2
1917 46,374.14 37,096 27,916 19,385 17.66 1,098
1951 4,004.35 2,972 2,237 1,848 18.79 98
1953 3,232.67 2,381 1,792 1,506 18.89 80
1954 2,463.31 1,807 1,360 1,153 18.93 61
1956 3,649.86 2,654 1,997 1,726 19.03 91
1980 161,911.82 97,605 73,451 91,699 20.47 4,480
1986 2,279.09 1,253 943 1,382 20.81 66
1998 120,797.44 47,082 35,431 87,782 21.36 4,110
2005 350,331.43 81,845 61,591 295,747 21.61 13,686
2006 2,553,682.73 523,270 393,780 2,210,976 21.64 102,171
2007 2,255,931.80 392,030 295,017 2,006,033 21.67 92,572
2009 2,244,002.59 234,565 176,519 2,112,364 21.72 97,254
2011 12,606.50 289 217 12,641 21.77 581
7,761,267.73 1,424,849 1,072,252 6,844,241 316,348
MERWIN
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -17
1933 434,648.39 321,676 396,454 112,085 30.84 3,634
1949 1,446,187.75 1,000,317 1,232,854 459,185 32.66 14,060
1951 6,212.30 4,249 5,237 2,032 32.93 62
1954 2,052.99 1,379 1,700 702 33.36 21
1958 1,955,257.04 1,277,104 1,573,984 713,667 33.97 21,009
1967 496.54 299 369 212 35.58 6
1971 887,813.77 509,783 628,289 410,453 36.40 11,276
1972 13,683.18 7,752 9,554 6,455 36.62 176
1978 111,709.09 57,696 71,108 59,591 37.96 1,570
1989 4,062.12 1,626 2,004 2,749 40.46 68
1991 2,890.48 1,085 1,337 2,045 40.90 50
1992 1,427.08 517 637 1,032 41.12 25
1993 34,681.50 12,090 14,900 25,677 41.33 621
1994 30,947.45 10,354 12,761 23,448 41.55 564
1995 170,384.33 54,544 67,223 132,126 41.76 3,164
1996 310,990.93 95,018 117,106 246,753 41.96 5,881
1997 740,213.96 214,815 264,752 601,299 42.17 14,259
111-973
PACIFICORP .
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
MERWIN
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -17
1998 172,233.85 47,285 58,277 143,237 42.37 3,381
2000 1,536.94 371 457 1,341 42.77 31
2001 15,331.31 3,436 4,235 13,703 42.96 319
2002 774,190.05 159,611 196,715 709,088 43.15 16,433
2003 296,358.06 55,561 68,477 278,262 43.34 6,420
2004 150,064.51 25,250 31,120 144,456 43.52 3,319
2005 124,007.01 18,436 22,722 122,367 43.69 2,801
2006 8,779.30 1,122 1,383 8,889 43.87 203
2007 36,927.12 3,932 4,846 38,359 44.04 871
2008 70,862.87 5,987 7,379 75,531 44.20 1,709
2009 8,298.07 510 629 9,080 44.36 205
2010 58,114.64 2,188 2,697 65,297 44.51 1,467
2011 19,525.13 248 306 22,539 44.66 505
7,889,887.76 3,894,241 4,799,510 4,431,659 114,110
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -5
1950 1,247,650.07 907,040 778,549 531,484 22.13 24,016
1951 216,949.92 157,080 134,828 92,969 22.19 4,190
1952 863,911.84 622,838 534,607 372,500 22.25 16,742
1953 1,526,787.03 1,095,721 940,501 662,625 22.32 29,688
1954 6,295.38 4,497 3,860 2,750 22.38 123
1955 546,298.46 388,376 333,359 240,255 22.45 10,702
1956 511,325.58 361,688 310,451 226,440 22.52 10,055
1958 2,433.32 1,703 1,462 1,093 22.66 48
1960 14,917.00 10,320 8,858 6,805 22.81 298
1961 22,248.17 15,297 13,130 10,231 22.89 447
1964 2,958.46 1,994 1,712 1,395 23.13 60
1966 4,819.79 3,201 2,748 2,313 23.29 99
1969 17,180.73 11,130 9,553 8,486 23.56 360
1971 4,331.92 2,755 2,365 2,184 23.74 92
1973 62,070.24 38,692 33,211 31,963 23.92 1,336
1974 243.55 150 129 127 24.01 5
1975
. 1976
6,365.99
721.16
3,881
435
3,331
373
3,353
384
24.11
24.20
139
16
1978 13,574.13 7,973 6,844 7,409 24.39 304
111-974
96,497 107,208 24.48 4,379
39,973 56,906 25.16 2,262
88,767 142,117 25.39 5,597
89,933 157,278 25.53 6,161
54,342 99,719 25.60 3,895
25,950 50,123 25.67 1,953
55,617 113,483 25.74 4,409
912 1,971 25.80 76
25,730 .68,055 25.99 2,619
380,448 1,187,478 26.11 45,480
369,878 1,269,295 26.16 48,520
56,031 214,226 26.22 8,170
263,575 1,136,547 26.27 43,264
11,170 55,281 26.32 2,100
37,297 264,034 26.41 9,998
5,421 49,194 26.46 1,859
546,962 6,899,073 26.50 260,342
93,664 5,817,629 26.58 218,872
5,362,038 19,894,382 768,676
[1
1979 194,004.56 112,423
1987 92,266.10 46,570
1990 219,889.10 103,417
1992 235,439.89 104,776
1993 146,725.05 63,311
1994 72,450.83 30,233
1995 161,047.18 64,796
1996 2,745.86 1,063
1999 89,318.69 29,976
2001 1,493,262.83 443,237
2002 1,561,116.99 430,922
2003 257,387.73 65,278
2004 1,333,449.34 307,075
2005 63,286.90 13,014
2007 286,981.51 43,452
2008 52,014.20 6,316
2009 7,091,461.34 637,232
2011 5,629,802.77 109,122
24,053,733.61 6,246,984
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -5
PARIS
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2017
NET SALVAGE PERCENT.. -1
1910 10,079.11 9,456
1946 3,209.00 2,945
1984 56,151.35 46,455
2008 3,813.87 1,418
73,253.33 60,274
10,180
3,241

53,054 3,659 5.92 618

1,619 2,233 5.99 373

68,094 5,892 991
•i
111-975
PACIFICORP .
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PIONEER
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -2
1897 27,836.76 23,341 21,656 6,738 15.20 443
1922 323.53 264 245 85 15.83 5
1953 6,428.72 4,908 4,554 2,004 16.68 120
1954 8,862.04 6,741 6,254 2,785 16.72 167
1984 68,543.14 41,402 38,413 31,501 18.07 1,743
1986 64,343.22 37,668 34,949 30,681 18.15 1,690
1989 15,835.03 8,775 8,141 8,010 18.26 439
1993 102,546.93 51,725 47,991 56,607 18.40 3,076
1999 173,816.42 70,550 65,457 111,836 18.58 6,019
2008 1,130,385.17 179,648 166,679 986,314 18.80 52,464
1,598,920.96 425,022 394,338 1,236,561 66,166
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -5
1911 18,177.00 14,482 12,382 6,704 20.34 330
1928 288,623.55 223,503 191,086 111,968 21.05 5,319
1944 26,330.13 19,567 16,729 10,918 21.79 501
1954 9,783.64 6,989 5,975 4,297 22.38 192
1959 2,226.87 1,550 1,325 1,013 22.74 45
1961 10,541.31 7,248 6,197 4,872 22.89 213
1962 543.05 371 317 253 22.97 11
1963 63,073.83 42,804 36,596 29,632 23.05 1,286
1965 2,548.23 1,705 1,458 1,218 23.21 52
1966 94,818.83 62,975 53,841 45,719 23.29 1,963
1968 61,249.19 40,021 34,216 30,095 23.47 1,282
1970 53,942.76 34,630 29,607 27,033 23.65 1,143
1988 131,373.50 64,859 55,452 82,490 25.24 3,268
1990 64,654.23 30,408 25,998 41,889 25.39 1,650
1993 251,525.98 108,533 92,791 171,311 25.60 6,692
1996 106,640.01 41,271 35,285 76,687 25.80 2,972
1998 72,851.58 25,753 22,018 54,476 25.93 2,101
1999 83,930.52 28,168 24,083 64,045 25.99 2,464
2000 178,287.40 56,462 48,273 138,929 26.05 5,333
.
2002
2003
113,210.48
26,022.41
31,250
6,600
26,718
5,643
92,153
21,681
26.16
26.22
3,523
827
2004 12,343.78 2,843 2,431 10,530 26.27 401
111-976
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -5
2007 1,003,280.00 151,907 129,875 923,569 26.41 34,970
2010 1,218,207.78 67,998 58,136 1,220,983 26.54 46,005
2011 4,675.50 91 78 4,831 26.58 182
3, 898, 861.56 1,071,988 916,508 3,177,297 122,725
PROSPECT #3
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2018
NET SALVAGE PERCENT.. -1
1932 108,502.59 99,416 96,216 13,371 6.59 2,029
1964 486.77 426 412 79 6.76 12
1997 1,636,881.65 1,113,811 1,077,964 575,286 6.95 82,775
1998 45,450.64 30,204 29,232 16,673 6.95 2,399
1999 1,707.28 1,104 1,068 656 6.96 94
2008 2,900.34 976 945 1,985 6.98 284
2009 1,031.34 274 265 776 6.99 111
2010 4,086.66 725 702 3,426 6.99 490
2011 7,771.72 524 507 7,342 6.99 1,050
1,808,818.99 1,247,460 1,207,312 619,595 89,244
SANTA CLARA
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1917 3,357.66 3,033 2,873 519 8.23 63
1920 20,781.33 18,737 17,747 3,243 8.25 393
1926 11,134.73 9,997 9,469 1,777 8.28 215
1966 600.00 503 476 130 8.62 15
1967 2,302.49 1,924 1,822 503 8.64 58
1980 32,072.89 25,118 23,790 8,603 8.78 980
1987 82,529.87 60,842 57,626 25,729 8.84 2,911
1989 26,918.85 19,382 18,358 8,831 8.86 997
1990 27,840.16 19,783 18,737 9,381 8.87 1,058
1992 19,002.08 13,112 12,419 6,773 8.88 763
I
.
111-977
PACIFICORP .
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SANTA CLARA
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1994 95,614.38 63,703 60,336 36,235 8.89 4,076
1998 104,014.68 62,976 59,647 45,408 8.92 5,091
2008 38,185.65 10,803 10,232 28,336 8.97 3,159
464,354.77 309,913 293,532 175,466 19,779
STAIRS
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -3
S 1895 29,019.90 24,612 26,640 3,250 15.14 215
1957 11,256.70 8,545 9,249 2,345 16.83 139
1986 60,937.40 36,024 38,993 23,773 18.15 1,310
1987 5,495.88 3,193 3,456 2,205 18.19 121
1995 406,444.01 195,089 211,167 207,471 18.46 11,239
2011 5,016.93 134 145 5,022 18.85 266
518,170.82 267,597 289,50 244,066 13,290
SWIFT
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -16
1958 6,507,698.32 4,214,266 4,710,361 2,838,570 33.97 83,561
1964 9,837.19 6,053 6,766 4,646 35.01 133
1968 4,060.04 2,397 2,679 2,030 35.78 57
1970 6,671.17 3,846 4,299 3,440 36.19 95
1981 95,805.97 46,358 51,815 59,320 38.65 1,535
1987 68,039.78 28,605 31,972 46,954 40.02 1,173
1988 832,170.26 340,207 380,255 585,062 40.24 14,539
1989 3,698.77 1,468 1,641 2,650 40.46 65
1990 1,018,440.33 391,726 437,839 743,552 40.68 18,278
1991 892,281.47 331,950 371,026 664,020 40.90 16,235
1992 1,427.08 512 572 1,083 41.12 26
1994 38,970.48 12,927 14,449 30,757 41.55 740
1997 132,802.76 38,211 42,709 111,342 42.17 2,640 S 1998 1,620.56 441 493 1,387 42.37 33
3,562 218 4.77 46
1,483 103 4.80 21
1,516 140 4.86 29
227 23 4.88 5
43,982 4,755 4.89 972
1,745 813 4.98 163
19,937 28,136 4.99 5,638
72,452 34,188 6,874
.
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SWIFT
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -16
2000 4,617.20 1,105 1,235 4,121 42.77 96
2001 437,974.99 97,327 108,784 399,267 42.96 9,294
2002 346,781.43 70,883 79,227 323,039 43.15 7,486
2004 399,025.91 66,565 74,401 388,469 43.52 8,926
2005 452,794.47 66,742 74,599 450,643 43.69 10,315
2007 13,146.37 1,388 1,551 13,698 44.04 311
2008 148,496.71 12,439 13,903 158,353 44.20 3,583
2009 160,598.70 9,788 10,940 175,354 44.36 3,953
2010 361,314.53 13,487 15,075 404,050 44.51 9,078
11,938,274.49 5,758,691 6,436,592 7,411,806 192,152
VIVA NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -7
1986 460,034.42 233,384 225,150
2005 37,403.53 7,409 7,148

497,437.95 240,793 232,298

267,086 26.73

32,874 28.17
299,961
9,992
1,167
11,159
WALLOWA FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1924 3,742.56 3,535
1938 1,570.66 1,472
1959 1,638.75 1,504
1965 247.27 225
1967 48,255.22 43,648
2001 2,532.79 1,732
2008 47,596.62 19,785
105,583.87 71,901
111-979
. PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
WEBER
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1911 30,079.65 27,262 25,593 4,788 8.20 584
1924 322.43 290 272 53 8.27 6
1925 19,570.82 17,584 16,507 3,259 8.28 394
1934 104.54 93 87 18 8.33 2
1953 4,066.56 3,529 3,313 794 8.48 94
1960 12,978.47 11,081 10,403 2,706 8.56 316
1985 276,877.66 208,219 195,471 84,175 8.83 9,533
1990 387,287.06 275,197 258,349 132,811 8.87 14,973
1994 87,545.44 58,327 54,756 33,665 8.89 3,787
1996 27,749.40 17,708 16,624 11,403 8.91 1,280
2009
.
45,939.35 10,082 9,465 36,934 8.97 4,118
2010 8,532.48 1,226 1,151 7,467 8.98 832
2011 3,611.34 192 180 3,467 8.98 386
904,665.20 630,790 592,171 321,541 36,305
YALE
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -15
1953 3,923,933.60 2,606,614 2,903,401 1,609,123 33.21 48,453
1964 1,129.11 689 767 531 35.01 15
1970 4,163.68 2,379 2,650 2,138 36.19 59
1971 7,164.42 4,043 4,503 3,736 36.40 103
1986 20,561.40 8,801 9,803 13,843 39.79 348
1988 1,675,560.32 679,095 756,416 1,170,478 40.24 29,087
1990 34,010.10 12,969 14,446 24,666 40.68 606
1992 1,151.12 410 457 867 41.12 21
1994 369,931.30 121,653 135,504 289,917 41.55 6,978
1996 4,274,519.87 1,283,685 1,429,844 3,485,854 41.96 83,076
2001 9,456.28 2,083 2,320 8,555 42.96 199
2003 40,241.02 7,415 8,259 38,018 43.34 877
2004 108,375.53 17,923 19,964 104,668 43.52 2,405
2006 13,356.12 1,678 1,869 13,490 43.87 307
111-980
PACIFICORP
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
II
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
YALE
INTERIM SURVIVOR CURVE.. IOWA 90-L1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -15
2008 54,014.84 4,485 4,996 57,121 44.20 1,292
2009 158,353.71 9,568 10,657 171,449 44.36 3,865
2011 2,140.73 27 30 2,432 44.66 54
10,698,063.15 4,763,517 5,305,887 6,996,886 177,745
119,250,198.98 47,827,129 43,033,170 83,583,142 4,640,347
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.0 3.89
.
01
iiiei;i•
PACIFICORP .
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
ASHTON/ST. ANTHONY
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3
1915 3,118.78 2,554 2,323 890 13.29 67
1917 2,114.73 1,727 1,571 607 13.34 46
1925 21,625.09 17,481 15,899 6,375 13.51 472
1926 52.33 42 38 16 13.54 1
1927 809.08 652 593 240 13.56 18
1929 184.59 148 135 56 13.60 4
1931 44.43 36 33 13 13.64 1
1932 123.46 99 90 37 13.66 3
1941 933.42 733 667 295 13.84 21
1947 822.04 637 579 267 13.96 19
1948 114.47 88 80 38 13.98 3
1949 3,556.72 2,739 2,491 1,172 14.00 84 S 1951 837.06 641 583 279 14.04 20
1957 3,195.14 2,399 2,182 1,109 14.15 78
1959 909.92 678 617 321 14.18 23
1960 186.48 138 126 67 14.20 5
1965 2,276.26 1,652 1,502 842 14.29 59
1967 415.64 299 272 156 14.32 11
1969 4,317.17 3,068 2,790 1,656 14.36 115
1978 1,746.25 1,163 1,058 741 14.51 51
1980 14,344.24 9,380 8,531 6,244 14.54 429
1981 8,368.88 5,417 4,927 3,693 14.56 254
1982 40,097.36 25,683 23,358 17,942 14.57 1,231
1983 187,886.68 118,965 108,197 85,327 14.59 5,848
1985 10,313.02 6,370 5,793 4,829 14.62 330
1988 13,678.89 8,084 7,352 6,737 14.68 459
1989 389, 608.90 226,408 205,914 195,383 14.70 13,291
1990 23,255.47 13,272 12,071 11,882 14.72 807
1991 41,566.00 23,263 21,157 21,656 14.74 1,469
1992 294, 851 .37 161,573 146,948 156,749 14.76 10,620
1993 49,578.17 26,553 24,149 26,916 14.78 1,821
1994 57,747.29 30,175 27,444 32,036 14.80 2,165
1995 29,768.40 15,127 13,758 16,904 14.83 1,140
1996 9,542.12 4,707 4,281 5,547 14.85 374
1997 9,831.42 4,692 4,267 5,859 14.87 394
2002 6,833.58 2,575 2,342 4,697 15.01 313
2008 37,817.58 6,979 6,347 32,605 15.21 2,144
2009 112,677.13 15,725 14,302 101,756 15.25 6,673
1,385,149.56 741,922 674,765 751,939 50,863
ii!ei;
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 70-L0
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -4
1913 56,662.08 43,813 37,920 21,008 16.95 1,239
1915 99,331.93 76,565 66,267 37,038 17.03 2,175
1916 6,204.76 4,775 4,133 2,320 17.07 136
1918 10.35 8 7 4 17.15
1922 35,456.89 27,003 23,371 13,504 17.30 781
1923 6,947.79 5,281 4,571 2,655 17.34 153
1924 150,154.12 113,917 98,596 57,564 17.38 3,312
1925 95.00 72 62 36 17.42 2
1926 928.67 702 608 358 17.45 21
1929 295.56 222 192 115 17.57 7
1930 5,503.07 4,124 3,569 2,154 17.60 122
1931 274.53 205 177 108 17.64 6
1938 271.81 200 173 110 17.89 6
1941 10,545.40 7,688 6,654 4,313 18.00 240
1946 420.94 302 261 176 18.17 10
1947 1,621.17 1,160 1,004 682 18.20 37
1949 146.05 104 90 62 18.27 3
1950 1,758.81 1,245 1,078 752 18.30 41
1952 1,204.08 846 732 520 18.37 28
1953 12,753.29 8,926 7,726 5,538 18.40 301
1956 12,857.42 8,885 7,690 5,682 18.50 307
1958 1,031.32 706 611 462 18.57 25
1959 1,895.78 1,291 1,117 854 18.60 46
1961 1,079.22 728 630 492 18.66 26
1964 12,923.95 8,569 7,417 6,024 18.76 321
1968 83,457.46 53,943 46,688 40,108 18.88 2,124
1970 1,595.81 1,017 880 779 18.94 41
1974 8,153.87 5,029 4,353 4,127 19.06 217
1975 3,061.29 1,871 1,619 1,564 19.09 82
1976 1,193.13 722 625 616 19.12 32
1977 17,137.92 10,270 8,889 8,935 19.15 467
1980 20,213.19 11,720 10,144 10,878 19.24 565
1981 296,444.51 169,785 146,950 161,352 19.27 8,373
1982 72,551.83 41,019 35,502 39,952 19.30 2,070
1983 379,455.53 211,658 183,191 211,442 19.33 10,939
1984 29,168.62 16,036 13,879 16,456 19.36 850
1985
1987
246,934.66
73,419.36
133,645
38,432
115,671
33,263
141,141
43,093
19.40
19.46
7,275
2,214
1988 64,578.21 33,188 28,724 38,437 19.49 1,972
Iii5eI;Ic
PACIFICORP
. ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 70-L0
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -4
ANNUAL
ACCRUAL
(7)
.
1989 13,848.43 6,975
1990 120,934.79 59,640
1992 4,229.14 1,989
1994 15,333.35 6,820
1995 16,290.68 7,022
1997 68,900.49 27,637
1999 99,339.91 36,474
2002 51,844.41 15,967
2003 55,587.40 15,856
2004 206,690.96 53,899
2005 155,686.54 36,573
2006 31,736.72 6,560
2007 148,172.68 26,114
2008 362,552.43 51,932
2009 843,968.46 90,344
2011 201,925.42 4,771
4,114,781.19 1,494,245
6,037
51,619
1,721
5,903
6,078
23,920
31,568
13,820
13,723
46,650
31,654
5,678
22,602
44, 947
78,193
4,129
1,293,278
8,365 19.53
74,153 19.56
2,677 19.63
10,044 19.71
10,865 19.75
47,737 19.83
71,745 19.92
40,099 20.06
44,087 20.11
168,309 20.17
130,260 20.22
27,328 20.28
131,498 20.34
332,107 20.41
799,534 20.48
205,873 20.65
I.A
428
3,791
136
510
550
2,407
3,602
1,999
2,192
8,345
6,442
1,348
6,465
16,272
39,040
9, 970
150,063
.
BEND
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1913 1,085.98 1,015
1916 687.78 642
1917 3,286.44 3,066
1928 1,457.73 1,354
1936 111.47 103
1942 245.57 226
1947 1,006.10 922
1948 66.75 61
1950 1,026.45 938
1953 786.60 716
1954 7,326.60 6,664
1955 42.70 39
1958 247.74 224
1959 136.86 124
1962 204.84 184
1973 2,028.79 1,782
1,097
695
3,319
1,472
113
248
1,016
67
1,035
790
7,351
43
247
137
203
1,966

2 4.80

5 4.81

49 4.81

3 4.82

1 4.82

4 4.83

83 4.85
1
10
1
1
17
III!I:!
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BEND
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1974 2,100.72 1,840 2,030 92 4.85 19
1981 11,064.81 9,453 10,428 748 4.86 154
1983 79,890.83 67,636 74,610 6,080 4.86 1,251
1984 85,777.67 72,221 79,668 6,968 4.87 1,431
1985 9,019.69 7,553 8,332 778 4.87 160
1986 1,271.73 1,059 1,168 116 4.87 24
1987 86,970.97 71,949 79,368 8,473 4.87 1,740
1990 273,697.19 221,349 244,172 32,262 4.88 6,611
1996 40,870.14 30,874 34,057 7,221 4.89 1,477
2002 17,172.24 11,270 12,432 4,912 4.91 1,000
627,584.39 513,264 566,062 67,798 13,897
BIG FORK
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2053
NET SALVAGE PERCENT.. -8
.
1929 137.79 88
1962 1,383.82 735
1966 83,551.09 42,857
1974 9,207.31 4,329
1976 291.49 134
1977 8,318.73 3,757
1979 8,040.36 3,527
1981 610.39 259
1985 541.14 213
1986 19,100.22 7,368
1992 1,347.85 444
1993 7,974.10 2,538
1995 41,313.06 12,220
2008 80,220.51 6,948
2009 24,675.90 1,576
2010 1,658.16 66
2011 12,143.28 165
300,515.20 87,224
149
1,473 22 30.43 1
85,873 4,362 30.81 142
8,674 1,270 31.56 40
268 46 31.75 1
7,528 1,456 31.84 46
7,067 1,617 32.02 50
519 140 32.21 4
427 158 32.59 5
14,763 5,865 32.68 179
890 566 33.29 17
5,085 3,527 33.40 106
24,485 20,133 33.62 599
13,922 72,716 35.44 2,052
3,158 23,492 35.63 659
132 1,659 35.83 46
331 12,784 36.06 355
174,744 149,812 4,302 •i
III!I:1iI
. PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CONDIT
INTERIM SURVIVOR CURVE.. IOWA 70-L0
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1918 93.00 93 93
1928 80.07 80 80
1929 752.63 753 753
1936 24.94 25 25
1944 16,507.10 16,507 16,507
1957 147.34 147 147
1959 23,555.28 23,555 23,555
1961 11,557.94 11,558 11,558
1964 5,569.62 5,570 5,570
1973 9,334.47 9,334 9,334
1987 53,915.57 53,916 53,916
. 1988 10,981.24 10,981 10,981
132,519.20 132,519 132,519
CUTLER
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. -2
1927 44,041.89 36,625 25,878 19,044 11.37 1,675
1928 120.74 100 71 52 11.38 5
1940 531.85 434 307 236 11.55 20
1942 3,244.67 2,637 1,863 1,446 11.58 125
1946 252.77 204 144 114 11.63 10
1950 30,778.04 24,593 17,377 14,017 11.68 1,200
1954 268.67 212 150 124 11.73 11
1958 1,980.43 1,548 1,094 926 11.78 79
1962 1,141.84 880 622 543 11.83 46
1964 13,767.26 10,529 7,440 6,603 11.85 557
1966 1,671.34 1,267 895 810 11.88 68
1967 10,418.02 7,865 5,557 5,069 11.89 426
1974 4,025.98 2,927 2,068 2,038 11.97 170
1975 9,771.69 7,060 4,988 4,979 11.98 416
1979 109,607.80 76,923 54,352 57,448 12.02 4,779
1981 11,188.16 7,715 5,451 5,961 12.05 495
1989 24,564.00 15,411 10,889 14,166 12.14 1,167
1992
2000
37,676.25
59,540.04
22,425
27,958
15,845
19,755
22,585
40,976
12.19
12.32
1,853
3,326 W 2007 123,392.15 32,160 22,724 103,136 12.47 8,271
II!eJ;I
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
CUTLER
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. -2
2008 2,020,091.30 434,476 306,991 1,753,502 12.50
2009 54,616.87 8,986 6,349 49,360 12.53
2011 2,011.25 75 53 1,998 12.61
2,564,703.01 723,010 510,863 2,105,134
EAGLE POINT
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3
1957 26,794.99 20,836 27,599
1982 27,054.90 18,196 26,102 1,764 12.91
1986 9,270.07 5,955 8,542 1,006 12.96
1987 1,233.37 782 1,122 149 12.98
2002 7,453.08 3,051 4,377 3,300 13.25
2011 26,908.06 969 1,390 26,325 13.53
98,714.47 49,789 69,132 32,544
FOUNTAIN GREEN
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1961 14,099.43 14,099 14,099
1978 2,158.26 2,158 2,158
1989 6,334.68 6,335 6,335
1994 39, 835.74 39,836 39,836
2002 7,471.40 7,471 7,471
2009 75,475.22 75,475 8,564 66,911
145,374.73 145,374 78,464 66,911
.
ANNUAL
ACCRUAL
(7)
140,280
3,939
158
169,076
1.
249
1,946
2,421
•i
ii!!i*l
. PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
GRANITE
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -4
1897 165.37 135 121 51 14.66 3
1978 10,457.54 6,590 5,893 4,983 16.90 295
1980 1,850.92 1,143 1,022 903 16.94 53
1982 111,495.66 67,252 60,136 55,820 16.99 3,285
1984 8,301.78 4,881 4,365 4,269 17.03 251
1988 4,628.41 2,556 2,286 2,528 17.13 148
1995 17,332.81 8,121 7,262 10,764 17.33 621
2002 8,097.08 2,753 2,462 5,959 17.58 339
2009 43,496.91 5,267 4,710 40,527 17.91 2,263
2011 4,798.15 132 118 4,872 18.04 270
210,624.63 98,830 88,372 130,678 7,528
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1906 733.00 649 480 260 8.04 32
1908 478.83 423 313 171 8.06 21
1909 1,602.50 1,416 1,048 571 8.07 71
1911 517.44 457 338 184 8.08 23
1924 5,374.54 4,704 3,480 1,948 8.18 238
1926 102.14 89 66 37 8.20 5
1928 2,461.11 2,147 1,589 897 8.21 109
1940 71.18 61 45 27 8.30 3
1942 655.89 563 417 246 8.31 30
1943 30.14 26 19 11 8.32 1
1946 736.84 629 465 279 8.34 33
1947 716.66 611 452 272 8.34 33
1954 455.00 383 283 176 8.39 21
1955 15,009.77 12,610 9,330 5,830 8.39 695
1956 171.00 143 106 67 8.40 8
1957 27,844.72 23,287 17,230 10,893 8.41 1,295
1958 91.00 76 56 36 8.41 4
1959 1,446.21 1,204 891 570 8.42 68
1963 397.39 327 242 159 8.44 19
.
1964 11,558.11 9,491 7,022 4,651 8.45 550
1965 389.24 319 236 157 8.45 19
1967 4,750.68 3,864 2,859 1,939 8.47 229
U!eI*]
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1968 254.93 207 153 104 8.47 12
1969 3,164.38 2,555 1,890 1,306 8.48 154
1971 2,417.21 1,937 1,433 1,008 8.49 119
1973 1,615.63 1,283 949 683 8.50 80
1975 1,950.01 1,535 1,136 834 8.51 98
1978 2,459.76 1,904 1,409 1,076 8.53 126
1980 772.68 591 437 343 8.54 40
1984 23,106.73 17,149 12,688 10,649 8.56 1,244
1985 515.38 379 280 240 8.57 28
1986 4,424.23 3,225 2,386 2,082 8.57 243
1987 15,832.66 11,424 8,453 7,538 8.58 879
1991 9,854.56 6,770 5,009 4,944 8.61 574
1992 31,116.18 21,068 15,588 15,839 8.61 1,840
1993 16,045.72 10,687 7,907 8,299 8.62 963
1997 345,968.20 211,977 156,840 192,587 8.65 22,264
2002 23,620.94 12,091 8,946 14,911 8.70 1,714
2003 155,538.90 75,405 55,792 101,303 8.71 11,631
2005 9,896.40 4,155 3,074 6,921 8.73 793
2007 30,503.95 10,191 7,540 23,269 8.76 2,656
2009 2,974.78 651 482 2,523 8.79 287
2010 90,805.23 13,115 9,704 82,010 8.81 9,309
2011 2,153.06 114 84 2,090 8.83 237
850,584.91 471,892 349,150 509,941 58,798
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1918 30,856.65 28,425 17,524 13,333 8.00 1,667
1923 53,632.69 49,187 30,323 23,309 8.00 2,914
1941 318.17 286 176 142 8.00 18
1952 162.23 143 88 74 8.00 9
1953 467.92 412 254 214 8.00 27
1955 12.63 11 7 6 8.00 1
1956 27.00 24 15 12 8.00 2
1957 9,333.75 8,139 5,018 4,316 8.00 540
1958 45,739.75 39,790 24,530 21,210 8.00 2,651 is 1959 22,160.72 19,230 11,855 10,306 8.00 1,288
11 eI:1e
S
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
ANNUAL
ACCRUAL
(7)
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1961 7,393.66 6,383 3,935 3,459 8.00 432
1962 145,008.28 124,833 76,958 68,050 8.00 8,506
1963 3,145.91 2,700 1,665 1,481 8.00 185
1964 12,663.31 10,838 6,682 5,982 8.00 748
1966 112,013.77 95,264 58,729 53,285 8.00 6,661
1967 9,005.51 7,633 4,706 4,300 8.00 538
1969 13,750.50 11,572 7,134 6,616 8.00 827
1970 107.30 90 55 52 8.00 6
1971 7,766.90 6,486 3,999 3,768 8.00 471
1975 19,662.33 16,127 9,942 9,720 8.00 1,215
.
1982 2,477.39 1,949 1,202 1,276 8.00 160
1984 5,009.37 3,881 2,393 2,617 8.00 327
1986 115,401.47 87,842 54,154 61,248 8.00 7,656
1987 126,554.61 95,403 58,815 67,740 8.00 8,468
1988 153,128.08 114,238 70,426 82,702 8.00 10,338
1989 103,644.51 76,459 47,136 56,508 8.00 7,064
1990 1,032,724.59 752,660 464,006 568,719 8.00 71,090
1991 239,297.46 172,127 106,114 133,183 8.00 16,648
1992 130,422.56 92,481 57,013 73,409 8.00 9,176
1993 3,458.23 2,414 1,488 1,970 8.00 246
1994 142,441.97 97,754 60,264 82,178 8.00 10,272
1996 186,853.37 123,243 75,978 110,876 8.00 13,860
1997 119,232.10 76,838 47,370 71,862 8.00 8,983
1998 587,659.34 368,997 227,482 360,177 8.00 45,022
1999 431,193.43 262,925 162,090 269,103 8.00 33,638
2001 1,398.33 794 489 909 8.00 114
2002 996,387.10 540,899 333,458 662,929 8.00 82,866
2003 4,721.86 2,432 1,499 3,223 8.00 403
2004 2,347,651.47 1,135,958 700,305 1,647,347 8.00 205,918
2005 308,288.98 138,200 85,199 223,090 8.00 27,886
2006 13,062.97 5,322 3,281 9,782 8.00 1,223
2007 192,973.79 69,471 42,828 150,146 8.00 18,768
2008 6,434,286.88 1,958,275 1,207,254 5,227,033 8.00 653,379
2009 614,717.17 146,364 90,232 524,485 8.00 65,561
2010 116,511.23 18,396 11,341 105,170 8.00 13,146
2011 610,489.09 35,909 22,137 588,352 8.00 73,544
15, 513, 216.33 6,808,804 4,197,548 11,315,668 1,414,462
S
III!I!II]
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
LAST CHANCE
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -2
1983 88,206.88 58,141 51,620 38,351 12.92 2,968
1994 3,354.00 1,850 1,643 1,779 13.09 136
2004 126,987.42 44,539 39,544 89,983 13.30 6,766
2006 5,287.29 1,508 1,339 4,054 13.35 304
2009 37,997.70 5,848 5,192 33,566 13.45 2,496
261,833.29 111,886 99,338 167,732 12,670
LIFTON
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -4
•i
1960 1,731.89 1,174
1980 84,640.87 49,075
1981, 8,777.67 5,027
1982 2,843.04 1,607
1984 65,217.79 35,854
1985 60,172.40 32,566
1987 3,198.48 1,674
1988 5,777.17 2,969
1989 3,182.63 1,603
2002 7,577.75 2,334
2010 37,750.14 2,553
2011 7,445.84 176
288,315.67 136,612
ME RW IN
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -8
1933 108,043.67 65,502
1954 1,850.68 995
1958 118,787.55 61,953
1964 58,061.06 28,742
1969 1,042.53 491
1974 12,558.58 5,563
883
36,931
3,783
1,209
26,982
24,507
1,260
2,234
1,206
1,756
1,921
132
102,806
80,729
1,226
76,355
35,423
605
6,856
918 18.63 49
51,096 19.24 2,656
5,346 19.27 277
1,747 19.30 91
40,845 19.36 2,110
38,072 19.40 1,962
2,067 19.46 106
3,774 19.49 194
2,104 19.53 108
6,124 20.06 305
37,339 20.56 1,816
7,611 20.65 369
197,042 10,043
35,958 29.28 1,228
772 31.76 24
51,936 32.22 1,612
27,282 32.91 829
521 33.47 16
6,707 34.03 197 •i
111-991
S
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
ME RW IN
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -8
1975 437.69 191 235 237 34.14 7
1976 7,755.90 3,341 4,118 4,259 34.26 124
1977 47,847.39 20,312 25,034 26,641 34.37 775
1979 9,619.36 3,959 4,879 5,510 34.59 159
1981 9,381.60 3,734 4,602 5,530 34.81 159
1982 14,082.15 5,505 6,785 8,424 34.92 241
1986 22,757.14 8,196 10,101 14,476 35.38 409
1987 13,013.74 4,578 5,642 8,413 35.50 237
1988 14,084.68 4,834 5,958 9,254 35.62 260
1990 61,292.92 19,923 24,554 41,642 35.86 1,161
1992
.
257,940.87 78,826 97,150 181,426 36.11 5,024
1995 336,771.06 92,230 113,670 250,043 36.50 6,850
1996 8,539.77 2,241 2,762 6,461 36.64 176
1997 1,160,752.34 290,625 358,185 895,428 36.78 24,346
1998 139,296.48 33,163 40,872 109,568 36.92 2,968
1999 740,687.76 166,716 205,471 594,471 37.07 16,036
2000 406,555.53 86,108 106,125 332,955 37.22 8,946
2001 680,984.44 134,715 166,031 569,432 37.37 15,238
2002 1,256,905.58 230,103 283,593 1,073,865 37.53 28,614
2003 7,356.24 1,234 1,521 6,424 37.70 170
2004 184,045.46 27,925 34,417 164,353 37.87 4,340
2005 170,669.65 23,020 28,371 155,952 38.05 4,099
2006 235,341.07 27,615 34,034 220,134 38.23 5,758
2007 158,120.68 15,586 19,209 151,561 38.43 3,944
2008 499,573.53 39,602 48,808 490,731 38.63 12,703
2009 1, 391, 605. 20 81,234 100,118 1,402,816 38.85 36,109
2010 199,047.18 7,227 8,907 206,064 39.09 5,272
2011 1,723,136.11 21,960 27,065 1,833,922 39.35 46,605
10, 057, 945.59 1,597,949 1,969,413 8,893,168 234,636
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -4
1950 180,566.26
.
1951 50,145.02
1952 129,100.58
1953 231,196.23
119,357 102,449 85,340 21.50 3,969
32,998 28,324 23,827 21.55 1,106
84,563 72,584 61,681 21.60 2,856
150,722 129,371 111,073 21.65 5,130
111-992
PACIFICORP
. ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -4
1955 103,247.93 66,667 57,223 50,155 21.74 2,307
1956 3,206.37 2,060 1,768 1,566 21.79 72
1957 3,361.12 2,148 1,844 1,652 21.83 76
1958 2,821.07 1,793 1,539 1,395 21.88 64
1961 23,640.65 14,766 12,674 11,912 22.02 541
1962 4,142.50 2,572 2,208 2,101 22.06 95
1964 668.45 409 351 344 22.16 16
1965 4,545.23 2,766 2,374 2,353 22.20 106
1966 1,075.44 650 558 561 22.25 25
1967 172.52 103 88 91 22.29 4
1968 9,942.80 5,916 5,078 5,263 22.34 236
1969 3,675.33 2,170 1,863 1,960 22.38 88
1970 1,251.72 733 629 673 22.42 30
1971 4,419.85 2,565 2,202 2,395 22.47 107
1972 2,704.06 1,555 1,335 1,478 22.51 66
1973 22,017.75 12,542 10,765 12,133 22.56 538
1976 7,665.55 4,235 3,635 4,337 22.69 191
1977 10,319.43 5,637 4,838 5,894 22.73 259
1978 13,029.27 7,036 6,039 7,511 22.77 330
1979 14,630.45 7,801 6,696 8,520 22.82 373
1981 27,727.82 14,403 12,363 16,474 22.90 719
1982 25,342.32 12,971 11,134 15,222 22.95 663
1985 50,375.77 24,581 21,099 31,292 23.08 1,356
1986 52,093.00 24,960 21,424 32,753 23.13 1,416
1987 32,189.02 15,135 12,991 20,486 23.17 884
1988 43,784.82 20,174 17,316 28,220 23.22 1,215
1989 9,055.08 4,082 3,504 5,914 23.27 254
1991 62,375.08 26,798 23,002 41,868 23.37 1,792
1992 141,823.16 59,330 50,925 96,571 23.42 4,123
1993 218,977.51 89,013 76,403 151,333 23.47 6,448
1994 142,129.25 55,971 48,042 99,772 23.53 4,240
1995 817,017.46 311,100 267,030 582,669 23.58 24,710
1996 81,414.76 29,862 25,632 59,040 23.64 2,497
1997 207,494.68 73,096 62,741 153,053 23.70 6,458
1998 1,402,278.18 472,293 405,388 1,052,981 23.76 44,317
1999 1,959.67 628 539 1,499 23.82 63
2000 1,158.66 352 302 903 23.88 38
2001 2,755.30 786 675 2,191 23.95 91
2002 271,203.51 72,174 61,950 220,102 24.02 9,163
2003 10,375.22 2,549 2,188 8,602 24.09 357
.
111-993
. PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
l ie
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -4
2004 12,122.38 2,711 2,327 10,280 24.17 425
2005 353,603.48 71,005 60,946 306,801 24.24 12,657
2006 108,978.93 19,168 16,453 96,885 24.32 3,984
2007 2,264,680.74 338,005 290,123 2,065,145 24.41 84,602
2008 330,806.29 39,853 34,207 309,831 24.50 12,646
2009 4,972,031.21 445,629 382,501 4,788,411 24.60 194,651
2010 198,853.43 11,163 9,582 197,226 24.71 7,982
2011 3,094,593.03 59,765 51,299 3,167,078 24.84 127,499
15,764,745.34 2,829,321 2,428,520 13,966,815 573,835
OLMS TED
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1997 16,526.36 12,278 11,303 5,388 4.90 1,100
2005 5,650.94 3,205 2,951 2,757 4.92 560
2007 6,462.92 3,075 2,831 3,697 4.93 750
28,640.22 18,558 17,085 11,842 2,410
PARIS
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2017
NET SALVAGE PERCENT.. -1
1910 287.61 265 290
1926 3,759.24 3,439 3,797
1957 469.21 416 470 3 5.74 1
1962 1,431.27 1,259 1,424 22 5.75 4
1978 2,671.10 2,244 2,538 160 5.79 28
1981 59,795.95 49,542 56,025 4,369 5.80 753
1984 12,153.87 9,901 11,197 1,079 5.81 186
1989 3,563.82 2,797 3,163 436 5.82 75
.
IIeI!!
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PARIS
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2017
NET SALVAGE PERCENT.. -1
2002 7,818.73 4,794 5,421 2,476 5.87 422
2009 56,119.44 16,659 18,839 37,842 5.91 6,403
2011 3,046.41 239 270 2,807 5.93 473
151,116.65 91,555 103,434 49,194 8,345
PIONEER
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -4
1897 9,225.46 7,514 6,972 2,623 14.66 179
1916 81.70 65 60 25 15.27 2
1922 2,167.49 1,710 1,587 668 15.45 43
1925 1,374.43 1,079 1,001 428 15.54 28
1930 386.98 301 279 123 15.68 8
1951 346.19 255 237 123 16.25 8
1958 2,480.43 1,782 1,653 926 16.42 56
1959 1,236.69 884 820 466 16.45 28
1963 80,473.32 56,448 52,373 31,320 16.55 1,892
1978 9,739.26 6,138 5,695 4,434 16.90 262
1984 1,067.47 628 583 528 17.03 31
1987 16,499.35 9,267 8,598 8,561 17.11 500
1989 94,892.48 51,437 47,723 50,965 17.16 2,970
1995 18,538.39 8,686 8,059 11,221 17.33 647
1997 94,282.50 41,258 38,279 59,774 17.40 3,435
2000 33,703.71 12,915 11,983 23,069 17.50 1,318
2002 96,557.50 32,832 30,462 69,958 17.58 3,979
2006 6,493.69 1,503 1,394 5,359 17.75 302
2009 73,858.14 8,943 8,297 68,515 17.91 3,826
543,405.18 243,645 226,055 339,086 19,514
S
S
111-995
. PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -5
1911 4,210.98 3,136 2,681 1,740 19.48 89
1928 2,916.75 2,093 1,789 1,273 20.40 62
1943 1,219.00 836 715 565 21.16 27
1944 10,584.00 7,234 6,185 4,928 21.21 232
1951 4,896.00 3,253 2,781 2,360 21.55 110
1956 25,348.78 16,440 14,056 12,561 21.79 576
1958 5,482.50 3,518 3,008 2,749 21.88 126
1959 1,772.02 1,131 967 894 21.93 41
1960 22,971.00 14,574 12,460 11,659 21.97 531
1963 6,606.80 4,114 3,517 3,420 22.11 155
1965 17,139.79 10,529 9,002 8,995 22.20 405
1966 . 3,200.00 1,952 1,669 1,691 22.25 76
1973 171.19 98 84 96 22.56 4
1976 245.15 137 117 140 22.69 6
1977 2,307.36 1,273 1,088 1,334 22.73 59
1986 32,882.53 15,907 13,600 20,927 23.13 905
1987 3,021.58 1,434 1,226 1,947 23.17 84
1988 2,531.75 1,178 1,007 1,651 23.22 71
1990 655,850.43 291,633 249,335 439,308 23.32 18,838
1993 414,082.38 169,941 145,293 289,494 23.47 12,335
1996 25,930.44 9,602 8,209 19,018 23.64 804
1998 19,080.37 6,488 5,547 14,487 23.76 610
1999 3,597.09 1,165 996 2,781 23.82 117
2001 125,760.61 36,242 30,985 101,063 23.95 4,220
2002 90,846.55 24,409 20,869 74,520 24.02 3,102
2003 1,685.27 418 357 1,412 24.09 59
2004 1,747.78 395 338 1,497 24.17 62
2005 55,876.21 11,328 9,685 48,985 24.24 2,021
2006 8,620.48 1,531 1,309 7,743 24.32 318
2008 115,614.48 14,062 12,022 109,373 24.50 4,464
2009 70,702.77 6,398 5,470 68,768 24.60 2,795
2010 5,825.59 330 282 5,835 24.71 236
2011 435,271.83 8,487 7,256 449,779 24.84 18,107
2,177,999.46 671,266 573,906 1,712,993 71,647
S
11!TI
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PROSPECT #3
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2018
NET SALVAGE PERCENT.. -1
1934 21,072.85 18,867 18,260 3,024 6.55 462
1958 344.71 299 289 59 6.64 9
1959 8,549.43 7,409 7,171 1,464 6.65 220
1965 13,833.85 11,829 11,448 2,524 6.67 378
1969 6,871.25 5,811 5,624 1,316 6.68 197
1971 1,371.24 1,152 1,115 270 6.69 40
1973 1,442.50 1,204 1,165 292 6.70 44
1982 1,589.91 1,271 1,230 376 6.73 56
1987 1,233.38 951 920 325 6.75 48
1990 4,077.99 3,053 2,955 1,164 6.76 172
1994 146,901.95 104,308 100,951 47,420 6.78 6,994
1998 232,725.21 152,662 147,749 87,304 6.80 12,839
2001 1,051.38 630 610 452 6.82 66
2002 5,991.94 3,446 3,335 2,717 6.82 398
2004 19,139.24 9,900 9,581 9,749 6.84 1,425
2008 8,434.72 2,826 2,735 5,784 6.87 842
2009 2,450.63 648 627 1,848 6.88 269
477,082.18 326,266 315,765 166,088 24,459
SANTA CLARA
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1917 4,607.08 4,053 3,839 814 8.13 100
1920 66.09 58 55 12 8.15 1
1959 88.50 74 70 19 8.42 2
1960 65.41 54 51 15 8.42 2
1965 3,047.91 2,496 2,364 714 8.45 84
1966 227.32 186 176 53 8.46 6
1971 140.25 112 106 36 8.49 4
1981 212.96 162 153 62 8.54 7
1982 1,972.41 1,487 1,408 584 8.55 68
1984 1,667.89 1,238 1,173 512 8.56 60
1985 2,045.14 1,504 1,425 641 8.57 75
1986 31,482.99 22,947 21,734 10,064 8.57 1,174
1987 147,326.65 106,300 100,681 48,119 8.58 5 1 608
1988 4,162.19 2,970 2,813 1,391 8.59 162
1989 3,085.45 2,177 2,062 1,054 8.59 123 •i
IIIeIe)n4
. PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SANTA CLARA
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1994 85,224.20 55,744 52,797 33,279 8.63 3,856
1995 178,467.98 114,457 108,407 71,846 8.64 8,316
1997 6,984.02 4,279 4,053 3,001 8.65 347
1999 107,222.41 61,974 58,698 49,597 8.67 5,721
2002 18,617.59 9,530 9,026 9,778 8.70 1,124
2008 2,909.18 817 774 2,164 8.78 246
2009 46,143.65 10,094 9,560 37,045 8.79 4,214
2010 31,858.05 4,601 4,358 27,819 8.81 3,158
2011 14,549.85 773 732 13,963 8.83 1,581
692,175.17 408,087 386,516 312,581 36,039
STAIRS
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -4
1895 1,056.36 862 933 166 14.59 11
1957 13,940.68 10,054 10,883 3,616 16.40 220
1978 9,658.47 6,087 6,589 3,456 16.90 204
1981 2,469.57 1,508 1,632 936 16.96 55
1985 72,248.29 41,869 45,320 29,819 17.06 1,748
1986 9,258.74 5,286 5,722 3,907 17.08 229
1988 4,035.74 2,228 2,412 1,786 17.13 104
1990 8,555.52 4,545 4,920 3,978 17.19 231
1994 730.00 352 381 378 17.30 22
1996 23,223.91 10,535 11,403 12,750 17.36 734
2002 9,741.33 3,312 3,585 6,546 17.58 372
2009 12,561.99 1,521 1,646 11,418 17.91 638
2010 3,793.25 291 315 3,630 17.97 202
2011 6,757.61 186 201 6,827 18.04 378
178,031.46 88,636 95,941 89,212 5,148
111-998
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT

.
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SWIFT
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -8
1958 476,934.44 248,742
1961 1,484.19 755
1966 1,842.78 895
1967 1,505.38 723
1976 1,893.55 816
1981 198,869.58 79,163
1982 11,396.17 4,455
1984 233.82 88
1987 93,731.55 32,975
1990 88,733.74 28,843
1994 29,148.67 8,304
1995 99,406.06 27,224
1996 101,216.24 26,561
1997 36,862.07 9,229
1998 58,811.72 14,002
1999 112,366.39 25,292
2002 107,537.22 19,687
2003 29,544.07 4,955
2004 2,213,629.67 335,872
2006 16,477.34 1,933
2007 4,013.47 396
2008 123,193.53 9,766
2009 90,689.91 5,294
2010 7,703.76 280
2011 527,110.72 6,717
4,434,336.04 892,967
VIVA NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -6
1969 1,212.14 707
1986 148,627.01 69,833
1989 5,792.74 2,555
2009 14,089.93 1,211
169,721.82 74,306
278,023 237,066 32.22 7,358
844 759 32.56 23
1,000 990 33.13 30
808 818 33.25 25
912 1,133 34.26 33
88,482 126,297 34.81 3,628
4,979 7,328 34.92 210
98 154 35.15 4
36,857 64,373 35.50 1,813
32,238 63,594 35.86 1,773
9,282 22,199 36.37 610
30,429 76,930 36.50 2,108
29,688 79,626 36.64 2,173
10,315 29,496 36.78 802
15,650 47,866 36.92 1,296
28,269 93,086 37.07 2,511
22,005 94,136 37.53 2,508
5,538 26,369 37.70 699
375,410 2,015,310 37.87 53,217
2,161 15,635 38.23 409
443 3,892 38.43 101
10,916 122,133 38.63 3,162
5,917 92,028 38.85 2,369
313 8,007 39.09 205
7,508 561,772 39.35 14,276
998,085 3,790,998 101,343
682 603 23.69 25
67,369 90,176 24.53 3,676
2,465 3,675 24.69 149
1,168 13,767 26.19 526
71,684 108,221 4,376
III!ITeJ
.I PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
WALLOWA FALLS
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1924 1,537.90 1,431 1,442 111 4.74 23
1926 95.71 89 90 7 4.75 1
1927 1,807.42 1,679 1,692 134 4.75 28
1931 638.72 592 597 49 4.76 10
1934 211.88 196 198 16 4.77 3
1938 88.45 82 83 7 4.78 1
1939 211.21 195 196 17 4.78 4
1941 19.73 18 18 2 4.78
1945 872.28 801 807 74 4.79 15
1951 67.09 61 61 6 4.80 1
1952 706.64 644 649 65 4.81 14
1953 . 206.52 188 189 19 4.81 4
1955 183.14 166 167 18 4.81 4
1958 417.67 378 381 41 4.82 9
1959 12,130.85 10,961 11,045 1,207 4.82 250
1967 1,167.31 1,040 1,048 131 4.83 27
1969 4,515.55 4,006 4,037 524 4.84 108
1980 2,652.73 2,276 2,293 386 4.86 79
1981 842.46 720 726 125 4.86 26
1987 605.84 501 505 107 4.87 22
1988 311.03 256 258 56 4.87 11
1997 1,329,252.56 987,522 995,094 347,451 4.90 70,908
2002 7,853.46 5,154 5,194 2,738 4.91 558
2006 25,084.28 13,185 13,286 12,049 4.93 2,444
2011 1,734.72 158 159 1,593 4.96 321
1,393,215.15 1,032,299 1,040,214 366,933 74,871
WEBER
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1911 660.10 583 547 119 8.08 15
1929 266.78 232 218 52 8.22 6
1930 678.35 591 555 130 8.23 16
1948 398.01 339 318 84 8.35 10
.
1955 36.17 30 28 8 8.39 1
1960 35,105.49 29,153 27,368 8,088 8.42 961
1962 533.26 440 413 126 8.44 15
111-1000
PACIFICORP
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
WEBER
INTERIM SURVIVOR CURVE.. IOWA 70-L0
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1963 188.82 156 146 44 8.44 5
1964 100.16 82 77 24 8.45 3
1978 1,787.04 1,383 1,298 507 8.53 59
1981 1,064.93 809 759 316 8.54 37
1985 20,434.73 15,031 14,111 6,528 8.57 762
1987 10,960.85 7,909 7,425 3,646 8.58 425
2007 4,563.78 1,525 1,432 3,178 8.76 363
2008 1,633.15 458 430 1,220 8.78 139
2009 49,572.04 10,844 10,180 39,888 8.79 4,538
2011 125,754.07 6,678 6,269 120,742 8.83 13,674
253,737.73 76,243 71,575 184,700 21,029
YALE
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -9
1953 536,786.97 293,286 326,679 258,419 31.64 8,167
1963 3,763.22 1,898 2,114 1,988 32.79 61
1964 13,664.55 6,827 7,604 7,290 32.91 222
1970 3,079.89 1,446 1,611 1,746 33.58 52
1986 3,991.42 1,451 1,616 2,734 35.38 77
1987 110,528.44 39,244 43,712 76,764 35.50 2,162
1991 1,691.53 539 600 1,243 35.98 35
1992 42,387.58 13,073 14,561 31,641 36.11 876
1995 46,653.84 12,895 14,363 36,489 36.50 1,000
1996 1,142,228.49 302,517 336,961 908,068 36.64 24,784
1997 123,192.05 31,130 34,674 99,605 36.78 2,708
1998 73,601.23 17,685 19,699 60,527 36.92 1,639
1999 8,956.39 2,035 2,267 7,496 37.07 202
2000 808,286.61 172,779 192,451 688,581 37.22 18,500
2001 131,668.09 26,288 29,281 114,237 37.37 3,057
2002 32,256.00 5,960 6,639 28,520 37.53 760
2003 360,134.67 60,955 67,895 324,652 37.70 8,611
2005 46,090.33 6,274 6,988 43,250 38.05 1,137
111-1001
PACIFICORP .
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
YALE
INTERIM SURVIVOR CURVE.. IOWA 70-LO
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -9
2006 89,480.68 10,597 11,804 85,730 38.23 2,242
2008 6,730.44 538 599 6,737 38.63 174
2010 1,599.76 59 66 1,678 39.09 43
3, 586, 772.18 1,007,476 1,122,186 2,787,396 76,509
66,402,840.75 20, 873,945 17,757,420 51,260,520 3,148,284
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.3 4.74
.
111-1 002
PACIFICORP
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT

•i
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
ASHTON/ST. ANTHONY
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -1
1926 52.64 43 39 14 13.44 1
1948 83.51 64 58 26 14.31 2
1970 93.02 65 59 35 14.86 2
1972 376.37 259 236 145 14.90 10
1973 171.97 118 107 66 14.92 4
1974 108.57 74 67 42 14.93 3
1980 7,482.62 4,802 4,368 3,189 15.03 212
1983 281.27 174 158 126 15.07 8
8,649.97 5,599 5,093 3,643 242
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -2
1924 27.49 21 18 10 17.00 1
1943 168.13 123 106 65 18.47 4
1948 695.38 499 432 277 18.78 15
1962 63.72 43 37 28 19.49 1
1966 98.19 64 55 45 19.66 2
1967 80.52 52 45 37 19.70 2
1968 80.57 52 45 37 19.74 2
1970 111.98 71 61 53 19.81 3
1972 1,650.51 1,023 885 798 19.88 40
1973 143.13 88 76 70 19.92 4
1974 315.54 192 166 156 19.95 8
1976 138.90 83 72 70 20.01 3
1977 230.21 136 118 117 20.04 6
1978 1,076.75 627 543 556 20.07 28
1979 296.06 170 147 155 20.10 8
1980 827.54 470 407 437 20.13 22
1981 840.02 471 408 449 20.16 22
1982 885.16 489 423 480 20.18 24
1984 68,926.66 36,974 32,001 38,304 20.23 1,893
1985 194.67 103 89 109 20.26 5
1986 3,833.23 1,987 1,720 2,190 20.28 108
2008 1,412.64 188 163 1,278 20.67 62
82,097.00 43,926 38,018 45,721 2,263
111-1 003
3,588
3,588
43 40 12.26 3
90 87 12.29 7
112 116 12.34 9
72 76 12.35 6
200 214 12.36 17
5,388 6,241 12.40 503
5,906 6,774 545
97 51 16.61 3
59 38 17.21 2
105 77 17.43 4
572 440 17.48 25
832 606 34
PACIFICORP
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BEND
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. 0
2000 15,383.82 10,581 11,669 3,715 4.93 754
15,383.82 10,581 11,669 3,715 754
CONDIT
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1992 3,588.26 3,588
3,588.26 3,588
CUTLER
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. -1
1970 82.71 61
1973 175.29 128
1978 226.04 159
1979 146.65 102
1980 409.40 283
1984 11,514.02 7,625
12,554.11 8,358
GRANITE
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -2
1948 144.67 108
1964 95.59 66
1972 178.11 117
1974 991.44 639
1,409.81 930
.
I.
111-1 004
1924 11,111.53 9,867
1927 29.65 26
1929 71.24 63
1965 36,462.30 30,042
2008 14,112.86 3,911
61,787.58 43,909
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1918 286.54 264
1919 57.94 53
1924 10.34 9
1958 136,134.80 118,426
1962 11,438.54 9,847
1963 4,020.09 3,451
1985 907.14 697
1999 6,106.81 3,724
2007 1,393.24 502
2011 8,898.30 523
169,253.74 137,496
LIPTON
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -2
1931 97.84 74
1948 404.64 290
1956 116.52 81
1957 103.85 71
1975 128.33 77
7,301 3,922 8.15 481
19 11 8.20 1
47 25 8.23 3
22,228 14,599 8.62 1,694
2,894 11,360 8.78 1,294
32,488 29,917 3,473
163 124 8.00 16
33 25 8.00 3
6 5 8.00 1
73,009 63,126 8.00 7,891
6,071 5,368 8.00 671
2,128 1,893 8.00 237
430 477 8.00 60
2,296 3,811 8.00 476
309 1,084 8.00 136
322 8,576 8.00 1,072
84,765 84,489 10,563
56 44 17.60 2
218 194 18.78 10
61 58 19.21 3
53 52 19.26 3
58 73 19.98 4
.
PACIFICORP
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
I
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
•i
111-1 005
82 109 20.07 5
117 167 20.16 8
621 1,003 20.28 49
1,267 1,701 84
16,001 23,208 38.50 603
2,132 4,091 39.17 104
1,258 3,246 39.66 82
6,309 18,825 39.84 473
525 1,846 40.01 46
1,421 6,828 40.25 170
5,444 29,738 40.33 737
741 4,678 40.41 116
435 36,915 40.84 904
34,266 129,375 3,235
17,833 13,909 22.29 624
163 129 22.37 6
2,912 2,327 22.45 104
18,047 14,603 22.53 648
3,773 3,134 22.69 138
2,706 2,277 22.76 100
5,487 11,841 24.63 481
4,793 10,893 24.66 442
137,585 433,621 24.79 17,492
PACIFICORP
.

ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
LIFTON
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -2
1978 187.48 109
1981 278.86 156
1986 1,592.57 825
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
S
2,910.09 1,683
MERWIN
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -3
1985 38,067.32 12,983
1991 6,041.79 1,730
1996 4,372.95 1,021
1998 24,402.04 5,119
2000 2,302.18 426
2003 8,008.93 1,153
2004 34,157.04 4,417
2005 5,260.49 601
2011 36,262.09 353
158,874.83 27,803
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -2
1950 31,119.20 20,776
1951 286.14 190
1952 5,136.75 3,393
1953 32,008.93 21,025
1955 6,771.63 4,396
1956 4,885.88 3,153
1994 16,988.37 6,393
1995 15,378.36 5,584
2000 560,005.70 160,292
111-1006
PACIFICORP
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -2
2001 14,963.95 4,012 3,444 11,820 24.82 476
2004 8,843.32 1,843 1,582 7,438 24.89 299
2007 20,132.96 2,757 2,366 18,169 24.96 728
716,521.19 233,814 200,692 530,160 21,538
OLMS TED
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. 0
1972 107.95 94 87 21 4.90 4
1973 192.66 168 155 38 4.90 8
1974 1,160.03 1,009 929 231 4.90 47
1975 127.20 110 101 26 4.90 5
1976 172.63 149 137 35 4.90 7
1977 338.21 291 268 70 4.90 14
1978 132.90 114 105 28 4.90 6
1982 248.55 210 193 55 4.91 11
1983 241.26 202 186 55 4.91 11
1986 552.75 456 420 133 4.91 27
3,274.14 2,803 2,581 693 140
PARTS
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2017
NET SALVAGE PERCENT.. 0
1974 144.31 122 138 6 5.85 1
1982 272.91 223 252 21 5.87 4
417.22 345 390 27 5
01
111-1 007
. PACIFICORP
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PIONEER
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -1
1948 68.16 50 46 22 16.61 1
1966 315.51 214 199 120 17.27 7
1970 316.54 209 194 126 17.38 7
1974 107.93 69 64 45 17.48 3
1980 1,744.54 1,046 970 792 17.62 45
1982 228.29 134 124 106 17.65 6
1983 336.27 194 180 160 17.67 9
1989 6,484.45 3,385 3,140 3,409 17.77 192
9,601.69 5,301 4,918 4,780 270
PROSPECT .
INTERIM
#1, 2 AND 4
SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -2
1999 19,027.06 5,766 4,930 14,478 24.77 584
19,027.06 5,766 4,930 14,478 584
PROSPECT #3
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2018
NET SALVAGE PERCENT.. 0
1932 3,934.34 3,529 3,415 519 6.56 79
1991 13,248.42 9,692 9,380 3,868 6.84 565
1992 46,493.14 33,582 32,501 13,992 6.84 2,046
1997 8,073.61 5,347 5,175 2,899 6.85 423
71,749.51 52,150 50,472 21,278 3,113
10
III 3111.1;]
PACIFICORP
I ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SANTA CLARA
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1917 685.38 612 580 113 8.02 14
1985 3,402.00 2,502 2,370 1,066 8.72 122
1988 3,865.10 2,754 2,609 1,295 8.73 148
7,952.48 5,868 5,558 2,474 284
SWIFT
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -5
1958 325,233.59 171,717 191,932 149,564 34.16 4,378
1976 1,829.02 764 854 1,067 37.31 29
1977 9,090.42 3,734 4,174 5,371 37.45 143
1990 48,951.35 14,767 16,505 34,894 39.07 893
1991 4,893.59 1,428 1,596 3,542 39.17 90
1992 7,800.28 2,198 2,457 5,734 39.27 146
1994 7,305.49 1,903 2,127 5,544 39.47 140
1995 12,177.40 3,038 3,396 9,391 39.56 237
417,281.14 199,549 223,040 215,105 6,056
VIVA NAUGHTON
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -2
1986 20,594.26 9,182 8,858 12,148 25.96 468

20,594.26 9,182 8,858 12,148 468
WEBER
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1948 227.69 196 184 46 8.47 5
1958 98.18 83 78 21 8.56 2
1967 156.89 128 120 38 8.63 4
.
•i
111-1009
.
.
PACIFICORP
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
WEBER
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1969 94.19 76 71 24 8.64 3
1985 20,464.56 15,051 14,129 6,540 8.72 750
2011 1,228.58 64 60 1,181 8.79 134
22,270.09 15,598 14,643 7,850 898
YALE
INTERIM SURVIVOR CURVE.. IOWA 75-R0.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -6
1953 484,056.38 270,747 301,574 211,526 33.11 6,389
1991 5,029.74 1,482 1,651 3,681 39.17 94 1994 10,454.15 2,749 3,062 8,019 39.47 203
2000 12,152.39 2,312 2,575 10,306 40.01 258
2004 35,166.30 4,680 5,213 32,063 40.33 795
546,858.96 281,970 314,075 265,595 7,739
2,352,056.95 1,096,219 1,048,049 1,380,529 62,288
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.2 2.65
U
til-lolo
PACIFICORP
I ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
ASHTON/ST. ANTHONY
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -5
1917 744.30 658 598 184 14.89 12

744.30 658 598 184 12
BEAR RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -3
1908 7,097.83 5,919 5,123 2,188 19.46 112
1915 56,897.41 46,850 40,549 18,055 19.77 913
1917 8,590.38 7,045 6,097 2,751 19.86 139
1948 1,535.53 1,154 999 583 20.82 28
1950 459.00 342 296 177 20.86 8
1951 1,685.83 1,251 1,083 654 20.89 31
1980 162,449.71 96,957 83,917 83,406 21.33 3,910
1981 12,401.96 7,303 6,321 6,453 21.34 302
1983 7,231.03 4,138 3,581 3,867 21.36 181
1985 16,674.85 9,239 7,996 9,179 21.38 429
1986 104,796.65 57,063 49,388 58,552 21.39 2,737
1987 7,992.50 4,271 3,697 4,536 21.40 212
1993 10,709.28 4,962 4,295 6,736 21.46 314
1994 13,489.77 6,063 5,248 8,647 21.47 403
2000 11,220.88 3,909 3,383 8,174 21.52 380
2004 27,259.29 7,039 6,092 21,985 21.55 1,020
2006 105,052.4 21,351 18,479 89,725 21.56 4,162
2009 42,580.56 4,404 3,812 40,046 21.59 1,855
598,124.93 289,260 250,356 365,713 17,136
BEND
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. -1
1936 174.40 164 176

174.40 164 176
•i
•i
Ill-loll
1,664
658
28
1,530
43,586 143, 913 40.24 3,576
4,464 24,424 40.29 606
499 20,652 40.37 512
52,429 188,989 4,694
29,090
1,342
960
20,679
7,668
59,738
S PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
BIG FORK
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2053
NET SALVAGE PERCENT.. -4
1910 1,600.00 1,170
1929 632.86 430
1944 26.50 17
1949 1,471.53 897
2006 180,287.72 21,238
2008 27,776.90 2,175
2011 20,337.54 243
232,133.05 26,170
CONDIT
S INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1914 29,090.19 29,090
1927 1,341.80 1,342
1959 959.69 960
1992 20,678.76 20,679
1995 7,667.64 7,668
59,738.08 59,739
CUTLER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. -1
1914 4,207.69 3,697
1927 12,971.03 11,201
1950 26,253.06 21,626
1955 37,051.78 30,067
1987 277,232.45 181,135
1989 15,161.75 9,609
1990 70,054.06 43,666
1992 6,546.61 3,928
1993 22,309.17 13,105
5 1994 18,476.87 10,606
2,612 1,638 12.23 134
7,914 5,186 12.41 418
15,280 11,235 12.62 890
21,245 16,178 12.65 1,279
127,986 152,019 12.80 11,876
6,789 8,524 12.81 665
30,853 39,901 12.81 3,115
2,775 3,837 12.82 299
9,260 13,273 12.82 1,035
7,494 11,168 12.82 871
111-1012
PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
CUTLER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2024
NET SALVAGE PERCENT.. -1
ANNUAL
ACCRUAL
(7)
1995 32,073.09 17,943
2001 44,075.46 19,708
2008 5,646.22 1,198
572,059.24 367,489
EAGLE POINT
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -1
1957 5,729.67 4,547
1972 926.59 683
1983 8,815.33 5,906
2002 36,709.01 14,837
2003 49,239.72 18,604
2004 4,320.33 1,508
105,740.65 46,085
FOUNTAIN GREEN
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. 0
1932 1,261.15 1;261
1,261.15 1,261
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1924 7,119.25 6,454
1926 391.44 354
1942 510.23 452
1943 418.47 370
1966 101,243.29 84,675
5,787
936
8,278 625 13.75 45
20,797 16,279 13.82 1,178
26,077 23,655 13.82 1,712
2,114 2,250 13.82 163
63,989 42,809 3,098
1,261
1,261
4,775 2,415 8.70 278
262 133 8.72 15
334 181 8.79 21
274 149 8.80 17
62,650 39,606 8.87 4,465

12,678 19,716 12.83 1,537

13,925 30,591 12.84 2,382

846 4,856 12.86 378

259,659 318,121 24,879
•i
•I
111-1013
PACIFICORP S ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
KLAMATH RIVER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1967 5,006.33 4,172 3,087 1,970 8.87 222
1992 8,145.21 5,591 4,137 4,090 8.91 459
1994 50,373.33 33,362 24,684 26,193 8.92 2,936
2001 4,740.02 2,560 1,894 2,893 8.93 324
2009 61,983.12 13,509 9,995 52,608 8.94 5,885
2011 1,144.12 60 44 1,111 8.94 124
241,074.81 151,559 112,137 131,349 14,746
KLAMATH RIVER - ACCELERATED
INTERIM SURVIVOR CURVE.. SQUARE
S PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
I.
1938 573.38 517 319 255 8.00 32
1941 2,067.70 1,857 1,145 923 8.00 115
1958 306,948.60 267,021 164,615 142,333 8.00 17,792
1962 454,114.78 390,934 241,006 213,109 8.00 26,639
1963 166.16 143 88 78 8.00 10
1965 109,314.91 93,269 57,499 51,816 8.00 6,477
1971 31,685.33 26,459 16,312 15,374 8.00 1,922
1974 3,604.87 2,971 1,832 1,773 8.00 222
1981 99,764.92 79,035 48,724 51,041 8.00 6,380
1982 50,182.38 39,477 24,337 25,845 8.00 3,231
1991 155,647.90 111,958 69,021 86,627 8.00 10,828
1992 88,167.75 62,519 38,542 49,626 8.00 6,203
1993 12,914.40 9,016 5,558 7,356 8.00 920
1994 182,049.80 124,935 77,021 105,029 8.00 13,129
1995 20,854.64 14,045 8,659 12,196 8.00 1,524
2002 224,401.44 121,819 75,100 149,301 8.00 18,663
2003 52,244.02 26,914 16,592 35,652 8.00 4,456
2005 437,437.73 196,095 120,890 316,547 8.00 39,568
2006 31,262.61 12,737 7,852 23,410 8.00 2,926
2007 86,842.82 31,263 19,273 67,570 8.00 8,446
2008 9,506.82 2,893 1,784 7,723 8.00 965
2009 188,103.17 44,787 27,611 160,493 8.00 20,062
2,547,856.13 1,660,664 1,023,780 1,524,076 190,510
111-1014
150,814 67,396 41.01
3,270 5,383 44.06
475,981 871,927 44.15
24,143 49,746 44.24
7,188 15,797 44.29
1,326 3,343 44.37
113 307 44.42
2,169 10,932 44.66
13,730 79,971 44.69
3,015 25,627 44.77
35,644 390,735 44.80
1,432 36,983 44.87
718,825 1,558,149
1,643
122
19,749
1,124
357
75
7
245
1,789
572
8,722
824
35,229 •
1949 205,859.02 122,368
1990 8,162.75 2,653
1992 1,271,612.16 386,203
1994 69,706.37 19,589
1995 21,683.72 5,832
1997 4,404.68 1,076
1998 396.80 92
2004 12,359.81 1,760
2005 88,397.21 11,140
2007 27,020.62 2,446
2008 402,244.48 28,921
2010 36,240.96 1,162
2,148,088.58 583,242
PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
LAST CHANCE
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -1
SI
ANNUAL
ACCRUAL
(7)
1,971
1,971
1983 65,286.71 43,739
65,286.71 43,739
LIFTON
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2033
NET SALVAGE PERCENT.. -2
1913 2,768.65 2,266
1931 3,456.94 2,719
1951 2,969.05 2,182
1985 1,404.75 771
2004 163,462.13 41,800
2008 2,073.21 286
2009 10,822.53 1,109
186,957.26 51,133

38,833 27,107 13.75

38,833 27,107
1,705 1,119 19.69
2,046 1,480 20.37
1,642 1,386 20.89
580 853 21.38
31,456 135,276 21.55
215 1,899 21.58
835 10,204 21.59
38,479 152,217
57
73
66
40
6,277
88
473
7,074
MERWIN
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -6
111-1015
S
PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -3
1950 47,295.13 33,185 28,484 20,230 25.25 801
1951 108,026.56 75,421 64,737 46,530 25.28 1,841
1952 499,219.04 346,743 297,624 216,572 25.31 8,557
1953 594,875.25 411,026 352,800 259,921 25.34 10,257
1954 83,345.31 57,272 49,159 36,687 25.37 1,446
1955 331,154.22 226,292 194,236 146,853 25.40 5,782
1956 524,715.89 356,469 305,972 234,486 25.43 9,221
1957 45,961.64 31,037 26,640 20,700 25.46 813
1958 45,576.41 30,588 26,255 20,689 25.49 812
1959 1,212.00 808 694 555 25.51 22
1960 32,917.68 21,811 18,721 15,184 25.54 595
1961 . 10,179.88 6,699 5,750 4,735 25.57 185
1962 22,543.73 14,734 12,647 10,573 25.59 413
1963 34,369.02 22,300 19,141 16,259 25.62 635
1964 1,123.84 724 621 536 25.64 21
1965 10,653.90 6,808 5,844 5,130 25.67 200
1966 3,686.78 2,337 2,006 1,791 25.69 70
1968 9,018.58 5,623 4,826 4,463 25.73 173
1969 3,991.55 2,466 2,117 1,995 25.76 77
1970 14,195.87 8,689 7,458 7,164 25.78 278
1971 49,927.32 30,268 25,980 25,445 25.80 986
1983 19,043.83 9,888 8,487 11,128 26.02 428
1984 11,070.18 5,649 4,849 6,554 26.03 252
1986 31,382.93 15,419 13,235 19,090 26.06 733
1988 31,937.20 15,038 12,908 19,988 26.09 766
1990 100,373.89 45,023 38,645 64,740 26.12 2,479
1991 42,546.88 18,580 15,948 27,875 26.14 1,066
1992 210,022.63 89,117 76,493 139,831 26.15 5,347
1993 172,514.66 70,962 60,910 116,781 26.17 4,462
1994 54,274.43 21,604 18,544 37,359 26.18 1,427
1995 292,952.36 112,501 96,564 205,177 26.19 7,834
1996 259,671.36 95,813 82,240 185,221 26.21 7,067
1997 102,640.16 36,299 31,157 74,562 26.22 2,844
1998 204,301.44 68,939 59,173 151,257 26.23 5,767
2001 21,287.01 6,036 5,181 16,745 26.27 637
2002 118,018.82 31,113 26,706 94,854 26.28 3,609
2003 112,796.11 27,364 23,488 92,692 26.29 3,526
2004
.
233,293.50 51,420 44,136 196,156 26.30 7,458
2005 483,862.98 95,170 81,688 416,691 26.31 15,838
2006 341,272.87 58,435 50,157 301,354 26.33 11,445
11 1-1016
PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES

•i
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
NORTH UMPQUA
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -3
2008 153,785.33 17,866 15,335 143,064 26.35 5,429
2009 858,184.47 73,764 63,315 820,615 26.36 31,131
2010 19,036.52 1,015 871 18,736 26.37 711
2011 492,555.75 9,066 7,782 499,551 26.38 18,937
6,840,814.91 2,667,381 2,289,521 4,756,518 182,378
OLMS TED
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. 0
1993 3,547.04 2,782 2,561 986 4.97 198
2007 9,094.13 4,292 3,951 5,143 4.98 1,033
12,641.17 7,074 6,512 6,129 1,231
PIONEER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -1
1897 1,492.08 1,270 1,178 329 16.68 20
1971 1,043.75 707 656 398 18.43 22
1986 2,752.72 1,572 1,459 1,322 18.55 71
1994 6,633.17 3,170 2,941 3,758 18.61 202
2011 58,833.19 1,486 1,379 58,043 18.71 3,102
70,754.91 8,205 7,613 63,849 3,417
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -3
1928 751.00 573 490 284 24.34 12
1943 4,146.98 3,003 2,567 1,704 25.00 68
1944 29,152.00 21,024 17,975 12,052 25.04 481
1961 616.25 406 347 288 25.57 11
111-1017
. PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
PROSPECT #1, 2 AND 4
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. --3
1962 1,030.16 673 575 486 25.59 19
1963 4,473.04 2,902 2,481 2,126 25.62 83
1964 6,091.07 3,923 3,354 2,920 25.64 114
1965 23,108.79 14,766 12,624 11,178 25.67 435
1966 4,666.42 2,958 2,529 2,277 25.69 89
1972 1,066.07 640 547 551 25.82 21 1987 21,521.05 10,356 8,854 13,313 26.08 510
1990 37,279.14 16,722 14,297 24,101 26.12 923
1996 20,723.38 7,646 6,537 14,808 26.21 565
2001 20,482.73 5,808 4,966 16,132 26.27 614
2008
.
64,101.37 7,447 6,367 59,658 26.35 2,264
2009 14,246.46 1,225 1,047 13,627 26.36 517
2010 38,601.72 2,059 1,760 37,999 26.37 1,441
292,057.63 102,131 87,318 213,501 8,167
PROSPECT #3
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2018
NET SALVAGE PERCENT.. --1
1932 11,748.51 10,820 10,472 1,394 6.85 204
1936 1,170.24 1,073 1,038 143 6.86 21
1940 1,539.05 1,405 1,360 195 6.87 28
1955 703.55 628 608 103 6.90 15 1961 787.72 694 672 124 6.91 18
1965 33,100.45 28,870 27,941 5,491 6.92 793
1977 2,065.95 1,724 1,668 418 6.93 60
2007 8,244.89 3,243 3,139 5,189 6.96 746
59,360.36 48,457 46,897 13,057 1,885
111-1018
54,674
1,532
81,889
567
35,940
236
174,838
39,082 41.91
2,939 44.06
220,418 44.33
3,699 44.69
614,981 44.84
6,728 44.87
887,845
933
67
4,972
83
13,715
150
19,920
PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES

•i
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SANTA CLARA
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -2
1917 371.17 342 324 55 8.66 6
1920 57.76 53 50 9 8.68 1
1926 2,058.71 1,881 1,781 319 8.72 37
1967 232.73 196 186 52 8.87 6
2,720.37 2,472 2,341 434 50
STAIRS
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2030
NET SALVAGE PERCENT.. -1
2011 5,509.26 139 150 5,414 18.71 289

5,509.26 139 150 5,414 289
SWIFT
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -5
1958 89,291.84 48,916
1990 4,258.00 1,371
1996 287,910.80 73,264
2005 4,062.10 507
2009 619,924.56 32,155
2010 6,632.07 211
1,012,079.37 156,424
WALLOWA FALLS
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2016
NET SALVAGE PERCENT.. 0
1993 236,406.46 185,411
2002 74,552.05 48,644

310,958.51 234,055
186,832
49,017
235,849

49,574 4.97 9,975

25,535 4.98 5,128

75,110 15,103
111-1019
S PACIFICORP
ACCOUNT 336 ROADS, RAILROADS, AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
WEBER
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -1
1994 28,988.94 19,199 18,024 11,255 8.92 1,262
1995 10,867.59 7,054 6,622 4,354 8.92 488
39,856.53 26,253 24,646 15,609 1,750
YALE
INTERIM SURVIVOR CURVE.. IOWA 120-R1.5
PROBABLE RETIREMENT YEAR.. 12-2058
NET SALVAGE PERCENT.. -5
. 1953 163,506.35 93,415 104,051 67,631 41.43 1,632
1961 6,654.17 3,544 3,948 3,039 42.18 72
1999 899,653.36 193,858 215,930 728,706 44.46 16,390
2002 246,959.94 42,586 47,435 211,873 44.58 4,753
2003 55,105.40 8,657 9,643 48,218 44.62 1,081
2007 11,956.96 1,072 1,194 11,361 44.77 254
2010 42,710.40 1,357 1,512 43,334 44.87 966
2011 12,915.89 140 156 13,406 44.91 299
1,439,462.47 344,629 383,868 1,127,568 25,447
16,845,454.78 6,878,383 5,879,813 11,473,748 558,986
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 20.5 3.32
.
111-1020
PACIFICORP
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CHEHALIS - CCCT
INTERIM SURVIVOR CURVE.. IOWA 70-S2.5
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -4
2003 22,415,560.29 4,950,575 4,710,646 18,601,537 31.49 590,713
2009 820,118.20 62,204 59,189 793,734 31.78 24,976
2010 13,531.72 634 603 13,470 31.81 423
2011 15,685.63 252 240 16,073 31.84 505
23,264,895.84 5,013,665 4,770,678 19,424,814 616,617
CURRANT CREEK - CCCT
INTERIM SURVIVOR CURVE.. IOWA 70-S2.5
PROBABLE RETIREMENT YEAR.. 12-2045
NET SALVAGE PERCENT.. -4
2005 42,201,942.71 7,124,667 7,327,121 36,562,900 33.49 1,091,756
2007 159,308.62 19,564 20,120 145,561 33.61 4,331
2008 864,936.51 84,727 87,135 812,399 33.66 24,135
2009 601,077.12 43,171 44,398 580,722 33.70 17,232
2011 283,386.17 4,300 4,422 290,299 33.78 8,594
44,110,651.13 7,276,429 7,483,195 38, 391, 882 1,146,048
HERMISTON - CCCT
INTERIM SURVIVOR CURVE.. IOWA 70-S2.5
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -4
1996 9,911,936.29 3,988,738 3,528,055 6,780,359 24.51 276,636
1997 1,028,796.55 396,748 350,925 719,023 24.57 29,264
1998 79,227.85 29,167 25,798 56,599 24.62 2,299
2002 1,454,660.78 419,255 370,833 1,142,014 24.78 46,086
2007 48,297.93 7,686 6,798 43,432 24.91 1,744
2008 322,076.62 41,250 36,486 298,474 24.92 11,977
12,844,996.02 4,882,844 4,318,895 9,039,901 368,006
•i
.
111-1021
I. PACIFICORP
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
LAKE SIDE - CCCT
INTERIM SURVIVOR CURVE.. IOWA 70-S2.5
PROBABLE RETIREMENT YEAR.. 12-2047
NET SALVAGE PERCENT.. -5
2007 27,316,561.80 3,228,490 1,776, 166 26,906,224 35.48 758,349
2008 14,092.33 1,326 730 14,067 35.55 396
2009 509,738.24 35,111 19,316 515,909 35.61 14,488
27,840,392.37 3,264,927 1,796,212 27,436,200 773,233
GADSBY PEAKERS - CT
INTERIM SURVIVOR CURVE.. IOWA 70-S2.5
PROBABLE RETIREMENT YEAR.. 12-2032
NET SALVAGE PERCENT.. -2
2002 3,119,908.31 994,789 1,010,317 2,171,990 20.89 103,973
2003 562,122.93 165,714 168,301 405,065 20.91 19,372
2004 429,833.69 115,702 117,508 320,922 20.92 15,340
2006 9,778.17 2,074 2,106 7,867 20.95 376
2009 118,661.39 12,893 13,094 107,940 20.97 5,147
4,240,304.49 1,291,172 1,311,326 3,013,785 144,208
LITTLE MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 70-S2.5
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. -7
1970 150,722.08 161,273 161,273
1972 4,410.18 4,719 4,719
1982 2,608.79 2,791 2,791
1986 5,770.72 6,175 6,175
1993 9,922.42 10,617 10,617
1996 20,184.78 21,598 21,598
2004 4,344.54 4,649 4,649
2006 12,221.85 13,077 13,077
2007 26,397.00 28,245 28,245
2008 100,445.52 107,477 107,477
337,027.88 360,621 360,620
.
111-1 022
PACIFICORP
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
DUNLAP - WIND
INTERIM SURVIVOR CURVE.. IOWA 70-Ri
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1
2010 7,436,164.58 353,746 406,174 7,104,352 27.11 262,057
2011 203,417.51 3,351 3,848 201,604 27.14 7,428
7,639,582.09 357,097 410,022 7,305,956 269,485
FOOTE CREEK - WIND
INTERIM SURVIVOR CURVE.. IOWA 70-Ri
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -i
1998 110,228.76 46,242 53,096 58,235 17.13 3,400
110,228.76 46,242 53,096 58,235 3,400
GLENROCK - WIND
INTERIM SURVIVOR CURVE.. IOWA 70-Ri
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -i
2008 4,456,109.00 496,739 570,361 3,930,309 25.31 155,287
2009 4,117,406.00 339,132 389,395 3,769,185 25.34 148,744
2010 31,835.15 i,624 1,865 30,289 25.38 1,193
2011 687,102.89 12,075 13,865 680,109 25.41 26,765
9,292,453.04 849,570 975,485 8,409,893 331,989
GOODNOE HILLS - WIND
INTERIM SURVIVOR CURVE.. IOWA 70-Ri
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -i
2008 5,437,881.00 606,181 696,023 4,796,237 25.31 189,500
5,437,881.00 606,181 696,023 4,796,237 189,500
•i
•i
111-1023
. PACIFICORP
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HIGH PLAINS / MCFADDEN - WIND
INTERIM SURVIVOR CURVE.. IOWA 70-Ri
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -i
2009 7,688,594.22 611,376 701,988 7,063,492 26.21 269,496
2011 137,621.69 2,341 2,688 136,310 26.28 5,187
7,826,215.91 613,717 704,676 7,199,802 274,683
LEANING JUNIPER - WIND
INTERIM SURVIVOR CURVE.. IOWA 70-Ri
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -i
2006 4,944,194.31 867,095 995,607 3,998,029 23.51 170,057
4,944,194.31 867,095 995,607 3,998,029 170,057
MARENGO - WIND
INTERIM SURVIVOR CURVE.. IOWA 70-Ri
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -i
2007 6,251,076.66 896,529 1,029,403 5,284,184 24.41 216,476
2008 3,953,703.00 455, 908 523,478 3,469,762 24.44 141,971
10,204,779.66 1,352,437 1,552,881 8,753,946 358,447
SEVEN MILE HILL - WIND
INTERIM SURVIVOR CURVE.. IOWA 70-Ri
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -i
2008 5,745,321.80 640,452 735,373 5,067,402 25.31 200,213
2011 231,389.09 4,066 4,669 229,034 25.41 9,014
5, 976, 710. 89 644,518 740,042 5,296,436 209,227
164,070,313.39 27,426,515 26,168,758 143,125,116 4,854,900
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.5 2.96
111-1024
PACIFICORP
ACCOUNT 342 FUEL HOLDERS, PRODUCERS AND ACCESSORIES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
CHEHALIS - CCCT
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -3
2003 1, 597, 345.52 351,659 334,616 1,310,650 28.73
1,597,345.52 351,659 334,616 1,310,650
CURRANT CREEK - CCCT
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2045
NET SALVAGE PERCENT.. -3
2005 3,299,735.22 557,153 572,985 2,825,742 30.55
3,299,735.22 557,153 572,985 2,825,742
HERMISTON - CCCT
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -3
1996 25,321.62 10,050 8,889 17,192 22.46
25,321.62 10,050 8,889 17,192
LAKE SIDE - CCCT
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2047
NET SALVAGE PERCENT.. -4
2007 3,502,124.00 414,665 228,130 3,414,079 32.38
3,502,124.00 414,665 228,130 3,414,079
111-1 025
•i
ANNUAL
ACCRUAL
(7)
45,620
45,620
92,496
92,496 [TI
765
765
105,438
105,438
ol
S
PACIFICORP
ACCOUNT 342 FUEL HOLDERS, PRODUCERS AND ACCESSORIES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
GADSBY PEAKERS - CT
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2032
NET SALVAGE PERCENT.. -1
2002 2,155,444.72 675,392 685,934 1,491,065 19.81
2007 128,681.04 22,851 23,208 106,760 20.11
2,284,125.76 698,243 709,142 1,597,825
10,708,652.12 2,031,770 1,853,762 9,165,488
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 28.2
ANNUAL
ACCRUAL
(7)
75,268
5,309
80,577
324,896
3.03
S
.
111-1026
PAC IF ICORP
ACCOUNT 343 PRIME MOVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CHEHALIS - CCCT
INTERIM SURVIVOR CURVE.. IOWA 40-Ri
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -5
2003 161,974,277.84 34,654,073 32,974,565 137,098,427 25.87 5,299,514
2005 339,674.18 58,346 55,518 301,140 26.28 11,459
2006 125,141.48 18,613 17,711 113,688 26.48 4,293
2007 340,676.06 42,542 40,480 317,230 26.67 11,895
2008 17,885,992.14 1,785,067 1,698,554 17,081,738 26.85 636,191
2009 8,304,409.59 609,328 579,797 8,139,833 27.02 301,252
2010 2,505,043.97 112,945 107,471 2,522,825 27.19 92,785
2011 86,274.96 1,338 1,273 89,316 27.35 3,266
191,561,490.22 37,282,252 35,475,369 165,664,196 6,360,655
CURRANT CREEK - CCCT
INTERIM SURVIVOR CURVE.. IOWA 40-RI
PROBABLE RETIREMENT YEAR.. 12-2045
NET SALVAGE PERCENT.. -5
2005 52,323,260.72 8,590,328 8,834,430 46,104,994 27.41 1,682,050
2006 108,008,998.88 15,329,555 15,765,158 97,644,291 27.64 3,532,717
2007 9,317,726.19 1,111,614 1,143,202 8,640,411 27.85 310,248
2008 9,892,122.06 939,376 966,069 9,420,659 28.06 335,733
2009 1,715,136.19 119,579 122,977 1,677,916 28.26 59,374
2010 1,357,431.02 58,608 60,273 1,365,029 28.45 47,980
2011 774,237.11 11,471 11,797 801,152 28.64 27,973
183,388,912.17 26, 160, 531 26,903,906 165, 654, 452 5,996,075
HERMISTON - COOT
INTERIM SURVIVOR CURVE.. IOWA 40-Ri
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -4
1996 79, 786, 928.29 30,647,244 27, 107, 611 55,870,794 20.49 2,726,735
1997 1,377,217.67 506,421 447,931 984,375 20.66 47,646
2002 1,538,706.81 421,955 373,221 1,227,034 21.39 57,365
2005 6,638,263.07 1,362,947 1,205,532 5,698,261 21.75 261,989
2006 6,088,249.09 1,092,865 966,644 5,365,136 21.86 245,432
2007 5,724,917.22 868,081 767,821 5,186,093 21.97 236,053
2008 2,267,063.09 277,153 245,143 2,112,603 22.07 95,723
SI
.
111-1 027
PACIFICORP
ACCOUNT 343 PRIME MOVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HERMISTON - CCCT
INTERIM SURVIVOR CURVE.. IOWA 40-Ri
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -4
2009 2,001,081.90 180,850 159,963 1,921,163 22.17 86,656
2010 58,319.18 3,272 2,894 57,758 22.27 2,594
2011 1,773,150.56 34,798 30,779 1,813,298 22.36 81,096
107,253,896.88 35,395,586 31,307,539 80, 236, 514 3,841,289
LAKE SIDE - CCCT
INTERIM SURVIVOR CURVE.. IOWA 40-Ri
PROBABLE RETIREMENT YEAR.. 12-2047
NET SALVAGE PERCENT.. -5
2007 167, 119, 466.73 19,065,407 10,488,906 164,986,534 28.96 5,697,049 W 2008 1,365,153.82 123,789 68,103 1,365,309 29.20 46,757
2009 115,285.75 7,667 4,218 116,832 29.43 3,970
2011 10,017,199.14 142,415 78,350 10,439,709 29.86 349,622
178,617,105.44 19,339,278 10,639,577 176,908,384 6,097,398
GADSBY PEAKERS - CT
INTERIM SURVIVOR CURVE.. IOWA 40-Ri
PROBABLE RETIREMENT YEAR.. 12-2032
NET SALVAGE PERCENT.. -2
2002 41,874,373.11 12,706,779 12, 905, 118 29,806,743 18.56 1,605,967
2003 5,922,341.05 1,662,848 1,688,803 4,351,985 18.64 233,476
2004 30,545.04 7,836 7,958 23,198 18.72 1,239
2005 32,453.95 7,471 7,588 25,515 18.80 1,357
2006 179,848.64 36,394 36,962 146,484 18.87 7,763
2007 49,251.30 8,464 8,596 41,640 18.95 2,197
2008 89,167.61 12,432 12,626 78,325 19.01 4,120
2009 1,957,682.52 203,058 206,228 1,790,609 19.08 93,847
2010 3,513,289.01 227,807 231,363 3,352,192 19.15 175,049
2011 2,787,179.81 63,653 64,647 2,778,277 19.21 144,627
56,436,132.04 14,936,742 15,169,888 42, 394, 967 2,269,642
S
111-1028
PACIFICORP
ACCOUNT 343 PRIME MOVERS

.
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011

REM. ANNUAL

LIFE ACCRUAL

(6) (7)
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
LITTLE MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 40-Ri
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. -7
1970 137,526.44 147,153 147,153
1988 104,614.86 111,938 111,938
1991 81,689.40 87,408 87,408
1996 96,021.67 102,743 102,743
2002 625,723.54 669,524 669,524
2007 17,398.78 18,617 18,617
2008 15,105.09 16,162 16,162
2009 89,012.71 95,244 314,898
1,167,092.49 1,248,789 1,468,443
FUTURE BOOK
ACCRUALS
(5)
219,654-
219,654-
DUNLAP - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1

2010 207,516,766.59 10,274,197 11,796,933

207, 516, 766.59 10, 274, 197 11,796,933
197,795,001 28.13
197, 795, 001
7,031,461
7,031,461

FOOTE CREEK - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -1
1998 31,662,828.11 13,672,497 15,698,894 16,280,562 17.46
2007 55,540.88 11,194 12,853 43,243 17.69
2008 66,496.62 10,897 12,512 54,650 17.71
2009 146,893.26 18,013 20,683 127,679 17.73
31, 931, 758.87 13, 712, 601 15, 744, 942 16, 506, 134
932,449
2,444
3,086
7,201
945,180
* I
111-1 029
. PACIFICORP
ACCOUNT 343 PRIME MOVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
GLENROCK - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1
2008 178,932,240.99 20,772,136 23,850,768 156,870,795 26.18 5,992,009
2009 256,023,891.97 22,008,095 25, 269, 908 233,314,223 26.23 8,894,938
2010 220,203.87 11,705 13,440 208,966 26.28 7,952
2011 1,185,585.93 21,434 24,611 1,172,831 26.33 44,544
436,361,922.76 42,813,370 49,158,727 391,566,815 14,939,443
GOODNOE HILLS - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1
2008 160,057,050.23 18,580,927 21,334,800 140,322,820 26.18 5,359,924
2010 83,525.88 4,440 5,098 79,263 26.28 3,016
2011 1,759,513.11 31,810 36,525 1,740,584 26.33 66,106
161, 900, 089.22 18, 617, 177 21,376,423 142, 142, 667 5,429,046
HIGH PLAINS / MCFADDEN - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -1

2009 245,218,954.55 20,346,184 23,361,686 224,309,458 27.15 8,261,858
2011 135,476.84 2,367 2,718 134,114 27.26 4,920
245, 354, 431 .39 20, 348, 551 23,364,404 224,443,572 8,266,778
LEANING JUNIPER - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -1
2006 152,679,715.27 27, 786, 471 31,904,696 122, 301, 817 24.25 5,043,374
2009 1,370,423.52 125,457 144,051 1,240,077 24.38 50,865
2010 231,371.92 13,182 15,136 218,550 24.42 8,950
2011 919,220.80 18,243 20,947 907,466 24.45 37,115
155,200,731.51 27,943,353 32,084,829 124,667,910 5,140,304
111-1030
PACIFICORP
ACCOUNT 343 PRIME MOVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
MARENGO - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -1
2007 212,867,524.57 31,761,389 36,468,735 178,527,465 25.21 7,081,613
2008 112,864,532.83 13,558,349 15, 567, 828 98,425,350 25.26 3,896,490
325,732,057.40 45,319,738 52,036,563 276, 952, 815 10, 978, 103
SEVEN MILE HILL - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1
2008 213,740,034.09 24,812,952 28,490,472 187,386,962 26.18 7,157,638
2009 372,891.59 32,054 36,805 339,816 26.23 12,955
2010 97,381.98 5,176 5,943 92,413 26.28 3,516
2011 525,844.17 9,507 10,916 520,187 26.33 19,756

214,736,151.83 24, 859, 689 28, 544, 136 188,339,377 7,193,865

2,497,158,538.81 338, 251, 854 355,071,679 2,193,053,150 84,489,239
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.0 3.38
.
111-1 031
PACIFICORP
ACCOUNT 344 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
CHEHALIS - CCCT
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -5
2003 82,234,129.55 18,455,559 17,561,111 68,784,725 28.73
2010 553,055.13 26,242 24,970 555,738 29.79
82, 787, 184.68 18, 481, 801 17, 586, 081 69, 340, 463
CURRANT CREEK - CCCT
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2045
NET SALVAGE PERCENT.. -5
2005 26,398,104.11 4,543,813 4,672,930 23,045,080 30.55
2006 49,506,418.22 7,386,605 7,596,502 44,385,237 30.73 W 2010 13,093.50 587 604 13,144 31.39
2011 41,309.86 637 655 42,720 31.53
75,958,925.69 11,931,642 12,270,691 67,486,181
HERMISTON - CCCT
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -4
1996 36,523,112.08 14,636,389 12,945,946 25, 038, 091 22.46
2003 2,555,295.89 675,459 597,446 2,060,061 23.27
2006 761,984.00 142,651 126,175 666,288 23.55
2007 233,987.65 37,096 32,812 210,536 23.63
40,074,379.62 15, 491,595 13,702,379 27, 974, 976
ANNUAL
ACCRUAL
(7)
2,394,178
18,655
2,412,833
754,340
1,444,362
419
1,355
2,200,476
1,114,786
88,529
28,292
8,910
1,240,517
.
111-1 032
PACIFICORP
ACCOUNT 344 GENERATORS
•i
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
LAKE SIDE - CCCT
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2047
NET SALVAGE PERCENT.. -5

2007 79,178,972.00 9,465,252
2008 24,869.69 2,369
2009 773,922.59 53,974
2011 2,048,091.71 30,107

82,025,855.99 9,551,702
GADSBY PEAKERS - CT
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2032
NET SALVAGE PERCENT.. -2

2002 15,873,643.47 5,023,132
2011 185,850.42 4,377

16,059,493.89 5,027,509
DUNLAP - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1
2010 5,564,835.74 275,516

5,564,835.74 275,516
FOOTE CREEK - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -1
1998 1,612,116.14 696,137

1,612,116.14 696,137

5,207,344 77,930,576 32.38 2,406,750

1,303 24,810 32.57 762

29,694 782,925 32.75 23,906

16,563 2,133,933 33.10 64,469

5,254,905 80,872,244 2,495,887

5,101,538 11,089,579 19.81 559,797

4,445 185,122 20.31 9,115

5,105,983 11,274,701 568,912

316,350 5,304,134 28.13 188,558

316,350 5,304,134 188,558

799,311 828,926 17.46 47,476

799,311 828,926 47,476
•i
111-1 033
PACIFICORP
ACCOUNT 344 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
GLENROCK - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1
2008 5,271,859.00 612,007 702,713 4,621,865 26.18 176,542
2009 8,278,409.00 711,621 817,090 7,544,103 26.23 287,614
13,550,268.00 1,323,628 1,519,803 12,165,968 464,156
GOODNOE HILLS - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1
2008 4,307,534.00 500,059 574,173 3,776,437 26.18 144,249
2011 188,195.72 3,402 3,906 186,171 26.33 7,071
4,495,729.72 503,461 578,079 3,962,608 151,320
HIGH PLAINS / MCFADDEN - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -1
2009 6,957,137.32 577,244 662,797 6,363,912 27.15 234,398
6,957,137.32 577,244 662,797 6,363,912 234,398
LEANING JUNIPER - WIND
INTERIM SURVIVOR CURVE..
PROBABLE RETIREMENT YEAR
NET SALVAGE PERCENT.. -1
2006 5,080,515.92
2009 272,361.02
2010 98,103.13
IOWA 60-R2.5
12-2036

924,613 1,061,649 4,069,672 24.25 167,822

24,934 28,629 246,455 24.38 10,109

5,589 6,417 92,667 24.42 3,795
5,450,980.07 955,136 1,096,696 4,408,794 181,726
.
111-1 034
II
PACIFICORP
ACCOUNT 344 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
MARENGO - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -1
2007 6,135,724.15 915,495 1,051,180 5,145,901 25.21
2008 3,100,250.00 372,431 427,629 2,703,624 25.26
2011 120,567.87 2,305 2,647 119,127 25.39
9,356,542.02 1,290,231 1,481,456 7,968,651
SEVEN MILE HILL - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R2.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1
2008 6,597,543.97 765,905 879,420 5,784,099 26.18
6,597,543.97 765,905 879,420 5,784,099
ATLANTIC CITY - SOLAR
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. 0
2007 5,545.93 1,217 1,616 3,930 16.00
5,545.93 1,217 1,616 3,930
CANYON LANDS - SOLAR
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2014
NET SALVAGE PERCENT.. 0
1994 36, 389.01 31,064 43,953 7,564-
36,389.01 31,064 43,953 7,564-
246
246
ANNUAL
ACCRUAL
(7)
204,121
107,032
4,692
315,845
220,936
220,936
I
•i
111-1 035
PACIFICORP
ACCOUNT 344 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
GREEN RIVER - SOLAR
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2014
NET SALVAGE PERCENT.. 0
1994 54,223.15 46,288 54,223
1998 863.63 707 12,293 11,429-
55,086.78 46,995 66,516 11,429-
OREGON HIGH DESERT - SOLAR
INTERIM SURVIVOR CURVE.. IOWA 50-R2
PROBABLE RETIREMENT YEAR.. 12-2015
NET SALVAGE PERCENT.. 0
1995 56,321.97 45,126 60,789 4,467-
56,321.97 45,126 60,789 4,467-
EAST SIDE MOBILE GENERATOR
SURVIVOR CURVE.. IOWA 50-R2
NET SALVAGE PERCENT.. -5
2005 839,680.12 101,920 230,290 651,374 44.22 14,730

839,680.12 101,920 230,290 651,374 14,730
WEST SIDE MOBILE GENERATOR
SURVIVOR CURVE.. IOWA 50-R2
NET SALVAGE PERCENT.. -5
2009 849,226.01 40,126 108,199 783,488 47.75 16,408
849,226.01 40,126 108,199 783,488 16,408
352,333,242.67 67,137,955 61,765,314 305,150,989 10,754,424
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 28.4 3.05
.
111-1 036
PACIFICORP
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CHEHALIS - CCCT
INTERIM SURVIVOR CURVE.. IOWA 70-R3
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -4
2003 37,677,923.37 8,312,714 7,909,839 31,275,202 31.16 1,003,697
2008 92,190.00 9,533 9,071 86,807 31.43 2,762
2009 12,916.20 981 933 12,499 31.48 397
2010 939,604.58 44,110 41,972 935,217 31.52 29,671
2011 510,222.16 8,278 7,877 522,754 31.56 16,564
39,232,856.31 8,375,616 7,969,692 32,832,479 1,053,091
CURRANT CREEK - CCCT
INTERIM SURVIVOR CURVE.. IOWA 70-R3
PROBABLE RETIREMENT YEAR.. 12-2045
NET SALVAGE PERCENT.. -4
2005 26,420,311.38 4,460,362 4,587,107 22,890,017 33.13 690,915
2006 14,490,110.12 2,122,117 2,182,419 12,887,296 33.19 388,289
2007 57,254.48 7,042 7,242 52,303 33.25 1,573
2010 1,429,955.52 63,487 65,291 1,421,863 33.41 42,558
2011 4,193.05 64 66 4,295 33.46 128
42, 401, 824.55 6,653,072 6,842,125 37,255,773 1,123,463
•i
3,186,115 6,161,860 24.31 253,470
1,772 9,286 24.68 376
2,112 118,718 24.80 4,787
3,189,999 6,289,864 258,633
HERMISTON - CCCT
INTERIM SURVIVOR CURVE.. IOWA 70-R3
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -4
1996 8,988,437.73 3,602,149
2006 10,632.61 2,003
2011 116,182.62 2,388

9,115,252.96 3,606,540
.
111-1 037
. PACIFICORP
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
LAKE SIDE - CCCT
INTERIM SURVIVOR CURVE.. IOWA 70-R3
PROBABLE RETIREMENT YEAR.. 12-2047
NET SALVAGE PERCENT.. -5
2007 43,421,197.01 5,130,041 2,822,312 42,769,945 35.10 1,218,517
2008 23,830.59 2,241 1,233 23,789 35.17 676
2010 909,618.29 38,691 21,286 933,813 35.29 26,461
2011 41,764.13 599 330 43,523 35.35 1,231
44,396,410.02 5,171,572 2,845,160 43, 771, 071 1,246,885
GADSBY PEAKERS - CT
INTERIM SURVIVOR CURVE.. IOWA 70-R3
PROBABLE RETIREMENT YEAR.. 12-2032
-2 NET SALVAGE PERCENT..
2002 1,845,421.29 587,682 596,855 1,285,475 20.73 62,010
2004 192,682.21 51,834 52,643 143,893 20.77 6,928
2006 50, 905.13 10,792 10,960 40,963 20.81 1,968
2007 658,391.98 118,920 120,776 550,784 20.82 26,455
2008 172,248.27 25,140 25,532 150,161 20.84 7,205
2,919,648.88 794,368 806,767 2,171,275 104,566
LITTLE MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 70-R3
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. -7
1970 126,668.79 135,536 135,536
1976 6,502.08 6,957 6,957
1982 1,042.39 1,115 1,115
1984 22,372.87 23,939 23,939
1989 45,180.76 48,343 48,343
1990 7,688.44 8,227 8,227
2004 6,273.01 6,712 6,712
215,728.34 230,829 230,829
I
111-1 038
PACIFICORP
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
DUNLAP - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1
2010 12,134,187.59 609,100 699,375 11,556,155 28.49 405,621
2011 161,510.00 2,809 3,225 159,900 28.54 5,603
12,295,697.59 611,909 702,600 11,716,055 411,224
FOOTE CREEK - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -1
1998 2,859,205.55 1,242,157 1,426,257 1,461,541 17.62 82,948

2,859,205.55 1,242,157 1,426,257 1,461,541 82,948
GLENROCK - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1
2008 11,042,511.00 1,290,841 1,482,156 9,670,780 26.51 364,797
2009 17,405,151.38 1,501,264 1,723,766 15,855,437 26.56 596,967
2010 147,227.31 7,887 9,056 139,644 26.60 5,250
2011 794,349.83 14,489 16,636 785,657 26.64 29,492
29,389,239.52 2,814,481 3,231,614 26,451,518 996,506
GOODNOE HILLS - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1
2008 8,682,434.00 1,014,954 1,165,380 7,603,878 26.51 286,831
2009 494, 679.02 42,668 48,992 450,634 26.56 16,967
2011 496,494.77 9,056 10,398 491,062 26.64 18,433
9,673,607.79 1,066,678 1,224,770 8,545,574 322,231
r
L
111-1 039
PACIFICORP
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
HIGH PLAINS / MCFADDEN - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. -1
2009 14,585,533.32 1,218,580 1,399,186
2011 161,510.00 2,904 3,334
14,747,043.32 1,221,484 1,402,520
El
LEANING JUNIPER - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -1
2006 8,455,218.89 1,549,541
2009 531,162.07 49,039
2011 86,802.33 1,704
9,073,183.29 1,600,284
MARENGO - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -1
2007 13,349,608.08 2,005,881
2008 5,595,546.86 675,298
2009 18,088.88 1,613
2010 745,197.73 41,057
19,708,441.55 2,723,849

FUTURE BOOK REM.
ACCRUALS LIFE
(5) (6)

13,332,203 27.50

159,791 27.59
13, 491, 994

6,760,574 24.54

480,167 24.65

85,714 24.72
7,326,454
11,179,932 25.52
4,876,119 25.57
16,418 25.61
705,508 25.65
16,777, 976
1,779,197
56,307
1,957
1,837,461
2,303,172
775,384
1,852
47,142
3,127,550
I'- L
ANNUAL
ACCRUAL
(7)
484,807
5,792
490,599
275,492
19,479
3,467
298,438
438,085
190, 697
641
27,505
656,928
111-1 040
PACIFICORP
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
[1
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SEVEN MILE HILL - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1
2008 12,675,998.26 1,481,791 1,701,407 11,101,352 26.51 418,761
2009 195,227.41 16,839 19,335 177,845 26.56 6,696
2010 152,766.12 8,184 9,397 144,897 26.60 5,447
2011 191,089.62 3,486 4,003 188,998 26.64 7,095
13,215,081.41 1,510,300 1,734,141 11,613,091 437,999
249,243,221.08 37, 623, 139 36,571,485 219, 704, 665 7,483,511
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.4 3.00
•i
•i
.
111-1 041
PACIFICORP S ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
CHEHALIS - CCCT
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -4
2003 3, 154, 881. 60 702,741 668,682 2,612,395 30.71 85,067
2011 85,003.95 1,387 1,320 87,084 31.36 2,777
3,239,885.55 704,128 670,002 2,699,479 87,844
CURRANT CREEK - CCCT
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2045
NET SALVAGE PERCENT.. -4
2005 2,969,761.75 506,584 520,979 2,567,573 32.67 78,591 5 2,969,761.75 506,584 520,979 2,567,573 78,591
HERNISTON - CCCT
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -3
1996 497,343.10 198,717 175,766 336,497 23.92 14,068
497,343.10 198,717 175,766 336,497 14,068
LAKE SIDE - CCCT
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2047
NET SALVAGE PERCENT.. -4
2007 3,151,909.27 372,412 204,884 3,073,102 34.64 88,715
3,151,909.27 372,412 204,884 3,073,102 88,715
I *
111-1 042
PACIFICORP
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
LITTLE MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2011
NET SALVAGE PERCENT.. -7
1970 11,813.11 12,640 12,640
11,813.11 12,640 12,640
DUNLAP - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. 0
2010 149,130.71 7,412 8,511 140,620 28.49
149,130.71 7,412 8,511 140,620
GLENROCK - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. 0
2008 497,663.00 57,600 66,137 431,526 26.51
2009 659,497.00 56,321 64,668 594,829 26.56
1,157,160.00 113,921 130,805 1,026,355
GOODNOE HILLS - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. 0
2008 172,301.00 19,942 22,898 149,403 26.51
172,301.00 19,942 22,898 149,403
•i
ANNUAL
ACCRUAL
(7)
4,936
4,936
•
16,278
22,396
38,674
5,636
5,636
•i
111-1043
1.0
S
PACIFICORP
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
HIGH PLAINS / MCFADDEN - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2039
NET SALVAGE PERCENT.. 0
2009 113,708.50 9,406 10,800 102,908 27.50 3,742
113,708.50 9,406 10,800 102,908 3,742
LEANING JUNIPER - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2036
NET SALVAGE PERCENT.. -1
2006 81,035.73 14,851 17,052 64,794 24.54 2,640

81,035.73 14,851 17,052 64,794 2,640
MARENGO - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2037
NET SALVAGE PERCENT.. -1
2007 162,842.68 24,468 28,094 136,377 25.52 5,344
2008 174,276.00 21,032 24,149 151,870 25.57 5,939
337,118.68 45,500 52,243 288,247 11,283
SEVEN MILE HILL - WIND
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. 0
2008 489,933.22 56,705 65,109 424,824 26.51 16,025
2011 25,836.35 467 536 25,300 26.64 950
515,769.57 57,172 65,645 450,125 16,975
12, 396, 936.97 2,062,685 1,892,225 10, 899, 103 353,104
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30.9 2.85
.
111-1 044
.
•i
.
111-1045
TRANSMISSION PLANT
0
.
[1
0
PACIFICORP
ACCOUNT 350.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 75-R4
NET SALVAGE PERCENT.. 0
1907 2,235.74 2,174 2,236
1908 2,569.22 2,490 2,569
1909 5,358.13 5,177 5,358
1910 1 60.74 58 61
1911 12,345.02 11,848 12,345
1912 5,125.84 4,903 5,126
1913 31,870.51 30,379 31,871
1914 5,935.95 5,638 5,936
1915 4,690.00 4,439 4,690
1916 17,544.69 16,543 17,545
1917 75,223.79 70,670 75,224
1918 210.70 197 211
1919 4,775.09 4,452 4,775
1920 3,861.89 3,587 3,862
1921 3,088.94 2,858 3,089
1922 2,713.59 2,500 2,714
1923 12,048.23 11,057 12,048
1924 3,722.82 3,402 3,723
1925 3,676.76 3,346 3,677
1926 1,860.71 1,686 1,861
1927 20,481.70 18,472 20,482
1928 1,279.94 1,149 1,280
1929 1,727.13 1,543 1,727
1930 599.82 533 600
1931 285.12 252 285
1932 762.82 670 763
1933 277.50 242 276 2 9.47
1934 1,196.67 1,039 1,184 13 9.88 1
1935 1,784.76 1,540 1,755 30 10.30 3
1936 848.77 727 828 21 10.75 2
1937 1,298.17 1,104 1,258 40 11.21 4
1938 690.87 583 664 27 11.70 2
1939 831.94 697 794 38 12.21 3
1940 775.02 643 733 42 12.74 3
1941 11,195.36 9,212 10,498 697 13.29 52
1942 492.95 402 458 35 13.86 3
1943 7,417.04 5,987 6,823 594 14.46 41
1944 29,408.10 23,499 26,779 2,629 15.07 174
1945 7,488.30 5,921 6,747 741 15.70 47
1946
.
311,849.14 243,907 277,950 33,899 16.34 2,075
1947 9,309.58 7,199 8,204 1,106 17.00 65
1948 14,651.02 11,199 12,762 1,889 17.67 107
111-1 046
PACIFICORP
ACCOUNT 350.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 75-R4
NET SALVAGE PERCENT.. 0
1949 18,308.82 13,829 15,759 2,550 18.35 139
1950 125,609.49 93,739 106,822 18,787 19.03 987
1951 137,813.69 101,559 115,734 22,080 19.73 1,119
1952 137,034.51 99,688 113,602 23,433 20.44 1,146
1953 371,822.66 266,969 304,231 67,592 21.15 3,196
1954 580,020.42 410,811 468,149 111,871 21.88 5,113
1955 208,705.35 145,787 166,135 42,570 22.61 1,883
1956 460,368.80 316,978 361,220 99,149 23.36 4,244
1957 337,617.70 229,084 261,058 76,560 24.11 3,175
1958 299,603.05 200,216 228,161 71,442 24.88 2,871
1959 513,739.63 338,041 385,222 128,518 25.65 5,010
1960 256,474.53 166,060 189,238 67,237 26.44 2,543
1961 506,471.72 322,587 367,611 138,861 27.23 5,100
1962 2,206,590.88 1,381,613 1,574,449 632,142 28.04 22,544
1963 669,868.95 412,190 469,721 200,148 28.85 6,938
1964 330,018.11 199,420 227,254 102,764 29.68 3,462
1965 254,857.09 151,181 172,282 82,575 30.51 2,706
1966 697,759.05 406,096 462,776 234,983 31.35 7,495
1967 137,496.41 78,446 89,395 48,101 32.21 1,493
1968 580,609.01 324,601 369,907 210,702 33.07 6,371
1969 459,033.21 251,307 286,383 172,650 33.94 5,087
1970 460,405.54 246,718 281,153 179,253 34.81 5,149
1971 1,096,682.66 574,662 654,869 441,814 35.70 12,376
1972 798,223.32 408,794 465,851 332,372 36.59 9,084
1973 666,415.25 333,294 379,813 286,602 37.49 7,645
1974 511,285.22 249,507 284,331 226,954 38.40 5,910
1975 2, 745, 623. 52 1,306,175 1,488,482 1,257,142 39.32 31,972
1976 226,012.58 104,750 119,370 106,643 40.24 2,650
1977 3,057,163.71 1,379,392 1,571,918 1,485,246 41.16 36,085
1978 306,500.52 134,453 153,219 153,282 42.10 3,641
1979 3,406,318.55 1,451,535 1,654,130 1,752,189 43.04 40,711
1980 6,751,804.45 2,792,546 3,182,310 3,569,494 43.98 81,162
1981 5,676,303.90 2,275,801 2,593,442 3,082,862 44.93 68,615
1982 2,178,435.15 845,821 963,875 1,214,560 45.88 26,473
1983 746,113.10 280,143 319,243 426,870 46.84 9,113
1984 392,981.20 142,522 162,414 230,567 47.80 4,824
1985 198,880.13 69,554 79,262 119,618 48.77 2,453
1986 1,052,313.28 354,556 404,042 648,271 49.73 13,036
1987 367,203.45 118,926 135,525 231,678 50.71 4,569
1988 354,500.88 110,225 125,609 228,892 51.68 4,429
1989 180,642.18 53,808 61,318 119,324 52.66 2,266
1990 374,347.40 106,614 121,494 252,853 53.64 4,714
111-1 047
PACIFICORP
1-1
ACCOUNT 350.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 75-R4
NET SALVAGE PERCENT.. 0
1991 3,284,880.04 892,600 1,017,183 2,267,697 54.62 41,518
1992 2, 314, 043. 41 598,574 682,119 1,631,924 55.60 29,351
1993 5,304,679.27 1,302,140 1,483,884 3,820,795 56.59 67,517
1994 860,565.25 199,883 227,781 632,784 57.58 10,990
1995 285,743.21 62,598 71,335 214,408 58.57 3,661
1996 721,080.85 148,449 169,169 551,912 59.56 9,266
1997 256,469.75 49,414 56,311 200,159 60.55 3,306
1998 452,644.31 81,236 92,574 360,070 61.54 5,851
1999 200,200.00 33,287 37,933 162,267 62.53 2,595
2000 85,890.59 13,135 14,968 70,923 63.53 1,116
2001 486,842.56 68,027 77,522 409,321 64.52 6,344
2002 265,758.50 33,592 38,281 227,478 65.52 3,472
2003
.
871,549.52 98,546 112,300 759,250 66.52 11,414
2004 187,922.90 18,768 21,388 166,535 67.51 2,467
2005 804,727.33 69,633 79,352 725,375 68.51 10,588
2006 1,878,249.52 137,488 156,678 1,721,572 69.51 24,767
2007 2,488,276.80 148,973 169,766 2,318,511 70.51 32,882
2008 7,351,163.33 343,079 390,964 6,960,199 71.50 97,345
2009 3,293,633.73 109,777 125,099 3,168,535 72.50 43,704
2010 62,317,094.16 1,246,342 1,420,297 60,896,797 73.50 828,528
2011 4,061,399.55 27,090 30,871 4,030,529 74.50 54,101
139,234,363.73 25,456,553 28,994,325 110,240,039 1,762,864
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 62.5 1.27
I
115 DM
PACIFICORP
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 75-R2.5
NET SALVAGE PERCENT.. -10
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1911 407.95 392 446 3 9.47
1912 68,233.05 65,329 74,408 648 9.72 67
1913 45,229.33 43,145 49,141 611 9.96 61
1914 184,670.25 175,456 199,840 3,297 10.22 323
1916 294.36 277 315 9 10.74 1
1917 1,614.60 1,515 1,726 50 11.01 5
1918 37,706.78 35,239 40,136 1,341 11.28 119
1919 10,782.95 10,033 11,427 434 11.56 38
1921 121.06 112 128 5 12.14
1922 17,363.65 15,932 18,146 954 12.44 77
1923 810.67 740 843 49 12.75 4
1924 15,206.63 13,812 15,731 996 13.07 76
1925 1,134.71 1,025 1,167 81 13.39 6
1926 1,071.38 963 1,097 82 13.73 - 6
1928 11,250.29 9,993 11,382 993 14.44 69
1929 145.12 128 146 14 14.80 1
1931 56,210.96 48,996 55,805 6,027 15.57 387
1932 546.22 473 539 62 15.97 4
1936 240.10 202 230 34 17.69 2
1937 1,163.67 970 1,105 175 18.15 10
1938 446.16 369 420 71 18.62 4
1939 1,550.07 1,271 1,448 257 19.11 13
1940 447.71 364 415 77 19.60 4
1941 83,836.05 67,505 76,886 15,334 20.10 763
1942 1,139.80 909 1,035 219 20.62 11
1943 1,828.05 1,444 1,645 366 21.15 17
1944 556.99 435 495 118 21.69 5
1945 1,602.26 1,240 1,412 350 22.24 16
1946 2,216.07 1,697 1,933 505 22.80 22
1947 36,472.57 27,618 31,456 8,664 23.37 371
1948 6,919.66 5,181 5,901 1,711 23.95 71
1949 7,319.81 5,417 6,170 1,882 24.54 77
1950 138,321.08 101,151 115,208 36,945 25.14 1,470
1951 100,763.91 72,786 82,901 27,939 25.75 1,085
1952 36,409.23 25,969 29,578 10,472 26.37 397
1953 82,378.68 57,995 66,055 24,562 27.00 910
1954 178,021.79 123,657 140,842 54,982 27.64 1,989
1955 136,917.12 93,799 106,835 43,774 28.29 1,547
1956 51,025.71 34,463 39,252 16,876 28.95 583
1957 224,789.01 149,647 170,444 76,824 29.61 2,595
1958 235,119.40 154,214 175,646 82,985 30.28 2,741
1959 160,841.91 103,891 118,329 58,597 30.96 1,893
111-1 049
. PACIFICORP
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DER
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 75-R2.5
NET SALVAGE PERCENT.. -10
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1960 211,574.26 134,519 153,214 79,518 31.65 2,512
1961 211,156.60 132,086 150,442 81,830 32.35 2,530
1962 156,381.99 96,216 109,587 62,433 33.05 1,889
1963 213,916.75 129,389 147,371 87,937 33.76 2,605
1964 189,888.61 112,850 128,533 80,344 34.48 2,330
1965 208,033.79 121,405 138,277 90,560 35.21 2,572
1966 141,817.84 81,245 92,536 63,464 35.94 1,766
1967 262,804.98 147,702 168,229 120,856 36.68 3,295
1968 298,891.28 164,696 187,584 141,196 37.43 3,772
1969 183,648.83 99,175 112,958 89,056 38.18 2,333
1970 297,581.18 157,385 179,257 148,082 38.94 3,803
1971 459,686.06 237,996 271,071 234,584 39.70 5,909
1972
.
365,276.87 184,939 210,641 191,164 40.48 4,722
1973 583,560.88 288,779 328,911 313,006 41.26 7,586
1974 274,333.45 132,617 151,047 150,720 42.04 3,585
1975 689,759.31 325,444 370,672 388,063 42.83 9,061
1976 580,065.86 266,887 303,977 334,095 43.63 7,657
1977 1,496,235.28 670,852 764,082 881,777 44.43 19,846
1978 574,512.44 250,763 285,612 346,352 45.24 7,656
1979 667,827.00 283,559 322,966 411,644 46.05 8,939
1980 1,667,191.02 687,845 783,437 1,050,473 46.87 22,412
1981 1,544,185.12 618,292 704,218 994,386 47.70 20,847
1982 1,354,279.52 525,762 598,829 890,878 48.53 18,357
1983 280,891.09 105,588 120,262 188,718 49.37 3,823
1984 1,426,602.13 518,688 590,772 978,490 50.21 19,488
1985 4,031,228.11 1,416,021 1,612,810 2,821,541 51.05 55,270
1986 3,481,759.71 1,179,122 1,342,988 2,486,948 51.91 47,909
1987 1,096,024.28 357,504 407,187 798,440 52.76 15,133
1988 594,727.24 186,493 212,410 441,790 53.62 8,239
1989 1, 598, 340. 50 480,808 547,627 1,210,548 54.49 22,216
1990 1,604,702.01 462,246 526,486 1,238,686 55.36 22,375
1991 1,021,543.51 281,071 320,132 803,566 56.24 14,288
1992 1,758,537.60 461,410 525,534 1,408,857 57.11 24,669
1993 2,385,420.55 594,774 677,431 1,946,532 58.00 33,561
1994 3,847,166.51 909,009 1,035,337 3,196,546 58.89 54,280
1995 1,757,795.39 392,380 446,910 1,486,665 59.78 24,869
1996 972,522.34 204,252 232,638 837,137 60.68 13,796
1997 366,050.54 72,047 82,060 320,596 61.58 5,206
1998 558,001.51 102,462 116,701 497,101 62.48 7,956
1999 1,970,611.38 335,556 382,189 1,785,484 63.39 28,167
2000 S 519,429.31 81,518 92,847 478,525 64.30 7,442
2001 470,213.27 67,515 76,898 440,337 65.21 6,753
111-1 050
PACIFICORP
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 75-R2.5
NET SALVAGE PERCENT.. -10
2002 1, 328, 978.43 172,896 196,924 1,264,952 66.13 19,128
2003 824,669.56 96,156 109,519 797,618 67.05 11,896
2004 3,222,827.94 331,822 377,936 3,167,175 67.98 46,590
2005 4,196,415.38 375,424 427,598 4,188,459 68.90 60,790
2006 7,503,856.10 567,892 646,814 7,607,428 69.84 108,927
2007 8,044,640.26 499,089 568,449 8,280,655 70.77 117,008
2008 14,430,901.25 698,456 795,522 15,078,469 71.70 210,299
2009 29,738,451.36 1,029,456 1,172,522 31,539,774 72.64 434,193
2010 32,110,721.88 668,642 761,565 34,560,229 73.58 469,696
2011 1,613,790.28 11,130 12,677 1,762,492 74.53 23,648
147,332,555.11 19,965,584 22,740,260 139,325,551 2,101,439
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 66.3 1.43
•i
.
•i
111-1 051
PACIFICORP
S ACCOUNT 353 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 57-SO
NET SALVAGE PERCENT.. -5
1903 933.74 946 980
1908 2,945.00 2,882 3,092
1911 44,290.02 42,434 46,505
1912 115,003.43 109,377 120,754
1913 206,255.40 194,721 216,568
1914 69,007.38 64,666 72,458
1915 17,676.57 16,441 18,560
1916 18,480.47 17,059 19,404
1917 74,931.52 68,643 78,186 492 7.27 68
1918 56,790.21 51,627 58,804 826 7.65 108
1919 14,923.46 13,459 15,330 340 8.04 42
1920 927.94 830 945 29 8.42 3
1921 21,406.96 19,003 21,645 832 8.81 94
57,318.35 50,471 57,487 2,697 9.20 293
1922
1923 50,032.06 43,695 49,769 2,765 9.59 288
1924 27,696.15 23,989 27,324 1,757 9.98 176
1925 147,182.53 126,426 144,002 10,540 10.37 1,016
1926 34,116.78 29,060 33,100 2,723 10.76 253
1927 23,504.81 19,852 22,612 2,068 11.15 185
1928 10,153.68 8,501 9,683 978 11.55 85
1929 64,475.40 53,506 60,944 6,755 11.95 565
1930 6,996.94 5,755 6,555 792 12.35 64
1931 151,539.36 123,525 140,697 18,419 12.75 1,445
1932 94,298.63 76,171 86,760 12,254 13.15 932
1933 41.44 33 38 6 13.55
1934 6,351.43 5,036 5,736 933 13.96 67
1936 3,632.98 2,826 3,219 596 14.77 40
1937 4,059.51 3,127 3,562 700 15.18 46
1938 5,085.30 3,879 4,418 922 15.59 59
1939 1,858.57 1,404 1,599 352 16.00 22
1940 10,261.06 7,670 8,736 2,038 16.42 124
1941 37,522.08 27,758 31,617 7,781 16.84 462
1942 71,269.50 52,186 59,441 15,392 17.25 892
1943 58,362.59 42,284 48,162 13,119 17.67 742
1944 175,086.38 125,464 142,906 40,935 18.10 2,262
1945 42,297.77 29,983 34,151 10,262 18.52 554
1946 57,942.60 40,613 46,259 14,581 18.95 769
1947 172,851.40 119,786 136,439 45,055 19.38 2,325
1948 185,031.16 126,762 144,384 49,899 19.81 2,519
1949 1,039,737.82 704,064 801,942 289,783 20.24 14,317
1950
589,709.74 394,545 449,394 169,801 20.68 8,211
1951 1,100,650.32 727,676 828,837 326,846 21.11 15,483
111-1 052
PACIFICORP
ACCOUNT 353 STATION EQUIPMENT

.
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 57-SO
NET SALVAGE PERCENT.. -5
1952 1, 016, 965.14 664,105 756,428 311,385 21.55 14,449
1953 929,560.30 599,492 682,833 293,205 21.99 13,334
1954 2,426,212.14 1,544,614 1,759,345 788,178 22.44 35,124
1955 1,479,242.14 929,468 1,058,682 494,522 22.89 21,604
1956 1,654, 615. 57 1,025,955 1,168,582 568,764 23.34 24,369
1957 2,779,031.06 1,700,104 1,936,451 981,532 23.79 41,258
1958 4,260,013.69 2,570,820 2,928,213 1,544,801 24.24 63,729
1959 2,194,915.26 1,305,982 1,487,539 817,122 24.70 33,082
1960 2,594,164.19 1,521,555 1,733,080 990,792 25.16 39,380
1961 3,637,980.52 2,102,271 2,394,527 1,425,353 25.63 55,613
1962 3,463,014.21 1,971,820 2,245,941 1,390,224 26.09 53,286
1963 3,352,057.13 1,879,639 2,140,945 1,378,715 26.56 51,909
1964 3,059,510.32 1,688,515 1,923,251 1,289,235 27.04 47,679
1965 2,210,834.88 1,201,011 1,367,975 953,402 27.51 34,657
1966 3,935,503.06 2,103,123 2,395,497 1,736,781 27.99 62,050
1967 3,388,899.34 1,780,418 2,027,930 1,530,414 28.48 53,736
1968 4,138,970.10 2,137,105 2,434,204 1,911,715 28.97 65,989
1969 3,540,281.10 1,796,048 2,045,733 1,671,562 29.46 56,740
1970 6,390,181.73 3,184,151 3,626,809 3,082,882 29.95 102,934
1971 7,110,494.25 3,477,597 3,961,050 3,504,969 30.45 115,106
1972 7,504,148.54 3,601,023 4,101,634 3,777,722 30.95 122,059
1973 8, 728, 875. 30 4,106,705 4,677,616 4,487,703 31.46 142,648
1974 2,743, 316. 61 1,264,877 1,440,719 1,439,763 31.97 45,035
1975 7,358,339.59 3,322,290 3,784,152 3,942,105 32.49 121,333
1976 17,364,356.40 7,673,726 8,740,521 9,492,053 33.01 287,551
1977 20, 555, 259.07 8,883,140 10,118,067 11,464,955 33.54 341,829
1978 19, 108, 053. 30 8,071,127 9,193,169 10,870,287 34.07 319,057
1979 7,285,124.38 3,006,054 3,423,953 4,225,428 34.60 122,122
1980 19,791,995.71 7,969,950 9,077,926 11,703,669 35.14 333,058
1981 9,621,988.48 3,777,140 4,302,235 5,800,853 35.69 162,534
1982 32,833,544.14 12,556,220 14,301,776 20,173,445 36.24 556,662
1983 9,458,291.93 3,519,520 4,008,801 5,922,406 36.80 160,935
1984 18,480,205.03 6,682,618 7,611,630 11,792,585 37.37 315,563
1985 12,910,098.50 4,532,858 5,163,012 8,392,591 37.94 221,207
1986 14,943,093.44 5,089,760 - 5,797,334 9,892,914 38.51 256,892
1987 11,921,292.43 3,930,951 4,477,429 8,039,928 39.10 205,625
1988 13,344,562.90 4,255,101 4,846,642 9,165,149 39.69 230,918
1989 16,011,571.64 4,928,650 5,613,827 11,198,323 40.29 277,943
1990 28,743,597.88 8,524,862 9,709,981 20,470,797 40.90 500,508
1991 50,173,784.07 14,316,462 16,306,725 36,375,748 41.51 876,313
1992 40,362,504.90 11,048,630 12,584,602 29,796,028 42.14 707,072
1993 47,440,130.78 12,435,600 14,164,387 35,647,750 42.77 833,476
El
.
111-1 053
. PACIFICORP
ACCOUNT 353 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 57-SO
NET SALVAGE PERCENT.. -5
1994 56,945,302.81 14,245,579 16, 225,988 43,566,580 43.42 1,003,376
1995 23,114,731.97 5,505,513 6,270,885 17,999,584 44.07 408,432
1996 12,099,659.48 2,734,801 3,114,991 9,589,651 44.73 214,390
1997 10,756,282.78 2,296,429 2,615,677 8,678,420 45.41 191,113
1998 13, 332, 462.83 2,679,425 3,051,916 10, 947, 170 46.09 237,517
1999 21,632,317.53 4,068,520 4,634,122 18,079,811 46.79 386,403
2000 15,842,611.05 2,772,512 3,157,944 13,476,798 47.50 283,722
2001 20,413,062.89 3,297,792 3,756,248 17,677,468 48.23 366,524
2002 29, 076, 656.94 4,301,135 4,899,075 25, 631, 415 48.97 523,411
2003 42, 236, 698. 11 5,664,195 6,451,627 37,896,906 49.72 762,206
2004 49, 914, 005.24 5,985,712 6,817,841 45, 591, 865 50.49 902,988
2005 47,107,388.44 4,963,588 5,653,622 43,809,136 51.28 854,312
2006 57,690,898.87 5,217,969 5,943,367 54,632,077 52.09 1,048,802
2007 50,977,224.80 3,831,397 4,364,035 49,162,051 52.92 928,988
2008 120, 987, 669.35 7,176,323 8,173,969 118,863,084 53.78 2,210,173
2009 147,272,113.72 6,347,796 7,230,262 147,405,457 54.66 2,696,770
2010 269,514,027.91 7,100,212 8,087,277 274,902,452 55.57 4,946,958
2011 121,520,270.38 1,097,328 1,249,878 126,346,406 56.51 2,235,824
1,595,552,604.69 271,545,418 309,282,881 1,366,047,354 28,382,788
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL PATE, PERCENT .. 48.1 1.78
111-1 054
1956 6,278.49 6,278 6,278
1959 776.62 777 777
1961 9,052.63 9,053 9,053
1962 6,642.07 6,642 6,642
1966 16,300.65 16,301 16,301
1969 2,601.85 2,602 2,602
1970 137,187.82 137,188 137,188
1972 10,616.62 10,617 10,617
1973 3,440.34 3,440 3,440
1974 71,880.40 71,880 71,880
1975 28, 386.54 28,159 28,387
1976 60,468.43 59,199 60,468
1977 320,846.23 309,777 320,846
1978 50,788.47 48,351 50,788
1979 127,934.20 119,938 127,934
1980 63,943.49 59,052 63,943
1981 20,023.84 18,202 20,024
1982 264,630.19 236,712 264,630
1983 40,559.24 35,672 40,559
1984 235,904.16 203,939 234,971
1985 211,648.20 179,795 207,153
1986 847,149.88 705,676 813,053
1987 374,912.25 305,928 352,478
1988 341,668.04 272,480 313,941
1989 287,251.30 223,482 257,487
1990 469,081.74 355,329 409,396
1991 556,302.11 408,882 471,098
1992 190,359.46 135,441 156,050
1993 1,585,682.74 1,087,778 1,253,296
1994 569,649.24 375,684 432,849
1995 960,802.02 606,266 698,517
1996 657,356.47 395,400 455,565
1997 183,431.67 104,648 120,571
1998 309,173.83 166,336 191,646
1999 203,306.44 102,568 118,175
2000 280,150.98 131,671 151,706
2001 544,402.29 236,271 272,222
2002 854,596.52 339,275 390,900
2003 938,295.67 336,848 388,103
2004 602,394.90 192,766 222,098
2005 852,554.46 238,715 275,038
2006 408,412.24 97,611 112,464
S
933 2.71 344
4,495 3.01 1,493
34,097 3.34 10,209
22,434 3.68 6,096
27,727 4.05 6,846
29,764 4.44 6,704
59,686 4.85 12,306
85,204 5.30 16,076
34,309 5.77 5,946
332,387 6.28 52,928
136,800 6.81 20,088
262,285 7.38 35,540
201,791 7.97 25,319
62,861 8.59 7,318
117,528 9.24 12,719
85,131 9.91 8,590
128,445 10.60 12,117
272,180 11.32 24,044
463,697 12.06 38,449
550,193 12.82 42,917
380,297 13.60 27,963
577,516 14.40 40,105
295,948 15.22 19,445 S
PACIFICORP
ACCOUNT 353.7 SUPERVISORY EQUIPMENT

.
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 20-R2
NET SALVAGE PERCENT.. 0
ANNUAL
ACCRUAL
(7)

111-1055
PACIFICORP .
ACCOUNT 353.7 SUPERVISORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 20-R2
NET SALVAGE PERCENT.. 0
2007 507,827.29 100,042 115,265 392,562 16.06 24,443
2008 937,527.28 144,848 166,888 770,639 16.91 45,573
2009 1,815,515.55 202,430 233,232 1,582,284 17.77 89,042
2010 559,330.51 37,755 43,500 515,831 18.65 27,658
2011 186,566.79 4,198 4,837 181,730 19.55 9,296
17,713,612.15 8,871,902 10,104,856 7,608,756 629,574
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.1 3.55
r
.
111-1 056
PACIFICORP
ACCOUNT 354 TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPJ
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 68-R4
NET SALVAGE PERCENT.. -10
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1946 5,428.93 4,989 5,682 290 11.19 26
1949 47,817.18 42,644 48,570 4,029 12.87 313
1952 8,048.01 6,934 7,898 955 14.74 65
1953 982,012.80 835,578 951,701 128,513 15.40 8,345
1954 226,530.28 190,296 216,742 32,441 16.07 2,019
1955 23,849.40 19,772 22,520 3,714 16.75 222
1956 72,065.67 58,941 67,132 12,140 17.44 696
1958 623,851.18 496,005 564,936 121,300 18.85 6,435
1959 358,726.43 281,037 320,094 74,505 19.57 3,807
1960 190,626.87 147,091 167,533 42,157 20.30 2,077
1961 197,430.67 149,978 170,821 46,353 21.04 2,203
1962 685,978.00 512,666 583,913 170,663 21.80 7,829
1963 745,916.94 548,297 624,495 196,014 22.56 8,689
1964 478,046.58 345,358 393,353 132,498 23.34 5,677
1965 240,396.32 170,638 194,352 70,084 24.12 2,906
1966 3,777,052.92 2,632,164 2,997,964 1,156,794 24.92 46,420
1967 574,073.17 392,541 447,094 184,386 25.73 7,166
1968 1,025,646.15 687,712 783,285 344,926 26.55 12,992
1969 73,022.86 47,982 54,650 25,675 27.38 938
1970 88,088.56 56,685 64,563 32,334 28.22 1,146
1971 2,170.84 1,367 1,557 831 29.07 29
1972 158,489.85 97,604 111,168 63,171 29.93 2,111
1973 111,402.75 67,038 76,354 46,189 30.80 1,500
1974 1,282,960.41 753,780 858,535 552,721 31.68 17,447
1975 29,006,750.67 16, 629, 512 18,940,564 12, 966, 862 32.56 398,245
1976 13,116,551.17 7,328,663 8,347,149 6,081,057 33.46 181,741
1977 5,047,122.31 2,746,548 3,128,244 2,423,591 34.36 70,535
1978 20,807,131.96 11,016,378 12,547,356 10,340,489 35.27 293,181
1979 15,094,226.75 7,767,021 8,846,427 7,757,222 36.19 214,347
1980 41,018,662.35 20,490,134 23,337,708 21,782,821 37.12 586,822
1981 88,795,691.70 43,020,092 48,998,720 48,676,541 38.05 1,279,278
1982 38,731,281.45 18,175,893 20,701,850 21,902,560 38.99 561,748
1983 12,904,590.89 5,859,575 6,673,897 7,521,153 39.93 188,358
1984 8,088,850.17 3,548,595 4,041,754 4,855,981 40.88 118,786
1986 1,407,613.42 574,044 653,821 894,554 42.79 20,906
1987 2,333,211.58 914,892 1,042,037 1,524,496 43.76 34,838
1988 400,264.47 150,734 171,682 268,609 44.72 6,006
1989 292,152.58 105,389 120,035 201,333 45.70 4,406
1990 34,294,543.85 11,833,264 13,477,767 24,246,231 46.67 519,525
1991 119,104.33 39,207 44,656 86,359 47.65 1,812
1992 9,096,112.64 2,850,130 3,246,221 6,759,503 48.63 138,999
1993 12, 449, 319.37 3,703,473 4,218,156 9,476,095 49.61 191,012
111-1057
. PACIFICORP
ACCOUNT 354 TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR. CURVE.. IOWA 68-R4
NET SALVAGE PERCENT.. -10
1994 467,097.22 131,550 149,832 363,975 50.59 7,195
1995 865,929.91 230,006 261,971 690,552 51.58 13,388
1996 272,030.96 67,899 77,335 221,899 52.57 4,221
1997 1,174,401.49 274,516 312,666 979,176 53.55 18,285
1998 711,442.05 154,788 176,299 606,287 54.55 11,114
1999 2,904,776.33 585,498 666,866 2,528,388 55.54 45,524
2000 2, 341, 286. 09 434,421 494,794 2,080,621 56.53 36,806
2001 7,992,417.31 1,353,652 1,541,773 7,249,886 57.53 126,019 2002 1,960,992.56 300,720 342,512 1,814,580 58.52 31,008
2003 8,044,325.47 1,103,529 1,256,890 7,591,868 59.52 127,552
2004 6,889,146.61 834,723 950,727 6,627,334 60.51 109,525
2005 9,070,606.45 952,269 1,084,609 8,893,058 61.51 144,579
2006 2,674,751.87 237,555 270,569 2,671,658 62.51 42,740
2007 44,699,110.98 3,246,631 3,697,825 45, 471, 197 63.51 715,969
2008 16,956,068.83 960,002 1,093,416 17,558,260 64.50 272,221
2009 56,437,826.52 2,282,120 2,599,273 59,482,336 65.50 908,127
2010 469,472,952.44 11,392,231 12,975,442 503,444,806 66.50 7,570,599
2011 6,864,961.28 55,503 63,216 7,488,241 67.50 110,937
984,782,938.80 189,898,254 216,288,971 866,972,262 15,247,412
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 56.9 1.55
.
111-1 058
PACIFICORP
ACCOUNT 355 POLES AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -40
1946 121,446.11 129,984 148,048 21,977 14.13 1,555
1947 3,293.81 3,492 3,977 634 14.56 44
1948 13,761.76 14,453 16,462 2,804 14.99 187
1949 15,525.70 16,143 18,386 3,350 15.44 217
1950 44,665.86 45,961 52,348 10,184 15.90 641
1951 66,524.87 67,740 77,154 15,981 16.36 977
1952 61,643.80 62,079 70,706 15,595 16.84 926
1953 2,006,018.02 1,997,717 2,275,346 533,079 17.32 30,778
1954 1,521,695.59 1,497,653 1,705,786 424,588 17.82 23,826
1955 1,265,963.39 1,231,198 1,402,301 370,048 18.32 20,199
1956 1,188,842.21 1,141,764 1,300,438 363,941 18.84 19,317
1957 2,821,190.95 2,675,228 3,047,012 902,655 19.36 46,625
1958 1,573,100.03 1,471,890 1,676,443 525,897 19.90 26,427
1959 1,493,320.77 1,378,428 1,569,992 520,657 20.44 25,472
1960 2,881,969.86 2,622,593 2,987,062 1,047,696 21.00 49,890
1961 3,889,908.48 3,489,007 3,973,885 1,471,987 21.56 68,274
1962 3,424,354.77 3,025,075 3,445,479 1,348,618 22.14 60,913
1963 4,366,892.79 3,798,594 4,326,496 1,787,154 22.72 78,660
1964 5,832,724.56 4,993,395 5,687,342 2,478,472 23.31 106,327
1965 2,431,015.92 2,046,580 2,330,999 1,072,423 23.92 44,834
1966 2,637,884.13 2,183,213 2,486,621 1,206,417 24.53 49,181
1967 1,093,557.12 889,239 1,012,819 518,161 25.15 20,603
1968 4,534,720.12 3,620,802 4,123,995 2,224,613 25.78 86,292
1969 2, 834, 803. 69 2,221,811 2,530,583 1,438,142 26.41 54,454
1970 1,997,059.18 1,534,940 1,748,255 1,047,628 27.06 38,715
1971 14,715,664.38 11,087,341 12,628,181 7,973,749 27.71 287,757
1972 4,536,762.11 3,347,223 3,812,396 2,539,071 28.38 89,467
1973 3,194,526.05 2,306,965 2,627,571 1,844,765 29.05 63,503
1974 1,826,286.59 1,289,906 1,469,168 1,087,633 29.73 36,584
1975 6,131,361.20 4,231,866 4,819,981 3,763,925 30.42 123,732
1976 5,739,282.91 3,868,851 4,406,517 3,628,479 31.11 116,634
1977 7,700,020.56 5,064,781 5,768,648 5,011,381 31.81 157,541
1978 5,224,243.56 3,349,785 3,815,314 3,498,627 32.52 107,584
1979 4,268,311.52 2,665,134 3,035,516 2,940,120 33.24 88,451
1980 7,186,484.02 4,364,797 4,971,386 5,089,692 33.97 149,829
1981 10,802,508.25 6,377,131 7,263,380 7,860,132 34.70 226,517
1982 10,222,792.92 5,858,294 6,672,438 7,639,472 35.44 215,561
1983 7,571,225.94 4,206,285 4,790,845 5,808,871 36.19 160,510
1984 8,297,025.45 4,464,314 5,084,733 6,531,103 36.94 176,803
1985 7,930,513.21 4,126,547 4,700,025 6,402,693 37.70 169,833
1986 16,236,220.33 8,156,460 9,289,987 13,440,721 38.47 349,382
1987 6,326,883.06 3,063,236 3,488,943 5,368,693 39.25 136,782
111-1 059
S
PACIFICORP
ACCOUNT 355 POLES AND FIXTURES
CALCULATED REMAINING LIFE DEP R.ECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -40
1988 6,115,925.50 2,849,789 3,245,833 5,316,463 40.03 132,812
1989 6,522,248.89 2,920,415 3,326,274 5,804,874 40.81 142,241
1990 6,317,437.25 2,710,812 3,087,541 5,756,871 41.61 138,353
1991 25, 386, 181.09 10, 419, 453 11,867,475 23, 673, 179 42.41 558,198
1992 17,048,166.44 6,678,824 7,607,000 16,260,433 43.21 376,312
1993 27,373,450.94 10,206,520 11,624,950 26, 697, 881 44.02 606,494
1994 23,225,971.89 8,215,909 9,357,698 23,158,663 44.84 516,473
1995 19,595,362.59 6,551,945 7,462,488 19,971,020 45.67 437,290
1996 13,338,201.24 4,204,708 4,789,049 13,884,433 46.49 298,654
1997 11,732,153.54 3,468,470 3,950,493 12,474,522 47.33 263,565
1998 12,940,572.50 3,572,090 4,068,514 14,048,288 48.17 291,640
1999 17,553,999.56 4,501,513 5,127,101 19,448,498 49.01 396,827
2000 13, 397, 822.45 3,166,736 3,606,827 15, 150, 124 49.87 303,792
2001 15,855,638.50 3,433,348 3,910,490 18,287,404 50.72 360,556
2002 23,615,966.11 4,639,640 5,284,424 27,777,929 51.58 538,541
2003 29,502,271.88 5,197,179 5,919,446 35,383,735 52.45 674,618
2004 14,470,462.45 2,255,395 2,568,834 17,689,813 53.32 331,767
2005 14,796,536.10 2,002,534 2,280,832 18,434,319 54.20 340,117
2006 13,919,691.84 1,597,981 1,820,057 17, 667, 512 55.08 320,761
2007 30,516,358.34 2,876,533 3,276,294 39,446,608 55.96 704,907
2008 24,877,124.93 1,828,469 2,082,577 32,745,398 56.85 575,996
2009 22,235,399.62 1,167,358 1,329,589 29,799,970 57.75 516,017
2010 47,462,892.94 1,506,377 1,715,722 64,732,328 58.64 1,103,894
2011 32,590,485.97 342,200 389,757 45,236,923 59.55 759,646
646,422,318.11 216,302,093 246,362,229 658,629,016 14,201,275
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.4 2.20
111-1 060
PACIFICORP
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 60-R3
NET SALVAGE PERCENT.. -30
11]
ANNUAL
ACCRUAL
(7)
1946 1,063,043.90 1,157,154 1,317,967 63,990 9.76 6,556
1947 10,101.89 10,911 12,427 705 10.15 69
1948 6,403.79 6,860 7,813 512 10.56 48
1949 38,427.68 40,814 46,486 3,470 10.98 316
1950 290,269.21 305,529 347,989 29,361 11.42 2,571
1951 123,538.72 128,829 146,733 13,867 11.87 1,168
1952 192,049.44 198,316 225,877 23,787 12.34 1,928
1953 6,035,792.22 6,168,706 7,025,989 820,541 12.83 63,955
1954 2,675,152.10 2,705,058 3,080,988 396,710 13.33 29,761
1955 1,760,832.62 1,760,694 2,005,383 283,699 13.85 20,484
1956 1,826,676.31 1,805,540 2,056,461 318,218 14.38 22,129
1957 4,571,089.11 4,463,765 5,084,107 858,309 14.93 57,489
1958 2,681,209.19 2,585,702 2,945,045 540,527 15.49 34,895
1959 2,307,392.87 2,196,225 2,501,441 498,170 16.07 31,000
1960 3,245,087.94 3,047,232 3,470,715 747,899 16.66 44,892
1961 5,019,753.75 4,647,393 5,293,255 1,232,425 17.27 71,362
1962 4,886,507.34 4,458,347 5,077,937 1,274,523 17.89 71,242
1963 4,818,804.00 4,329,797 4,931,522 1,332,923 18.53 71,933
1964 5, 613, 635. 98 4,964,862 5,654,843 1,642,884 19.18 85,656
1965 2,743,952.27 2,387,592 2,719,403 847,735 19.84 42,729
1966 3,891,757.79 3,329,870 3,792,632 1,266,653 20.51 61,758
1967 1,382,934.78 1,162,881 1,324,490 473,325 21.19 22,337
1968 6,439,025.09 5,316,838 6,055,735 2,314,998 21.89 105,756
1969 3,539,574.17 2,868,220 3,266,825 1,334,621 22.60 59,054
1970 4,151,143.45 3,299,034 3,757,510 1,638,976 23.32 70,282
1971 14,863,589.40 11,577,562 13,186,530 6,136,136 24.05 255,141
1972 5,302,671.44 4,045,297 4,607,484 2,285,989 24.79 92,214
1973 5,653,416.95 4,222,254 4,809,033 2,540,409 25.53 99,507
1974 3,075,325.68 2,246,153 2,558,307 1,439,616 26.29 54,759
1975 27,953, 816.87 19, 950, 639 22,723,238 13,616,724 27.06 503,205
1976 11,085,737.93 7,724,542 8,798,044 5,613,415 27.84 201,631
1977 10,068,141.36 6,843,104 7,794,110 5,294,474 28.63 184,927
1978 11,966,660.73 7,928,762 9,030,645 6,526,014 29.42 221,822
1979 12,141,279.46 7,831,380 8,919,730 6,863,933 30.23 227,057
1980 30,341,220.93 19,038,236 21,684,035 17,759,552 31.04 572,151
1981 65,298,033.71 39,812,211 45,345,030 39,542,414 31.86 1,241,130
1982 30,660,949.67 18,142,728 20,664,076 19,195,159 32.69 587,187
1983 13,983,367.63 8,019,755 9,134,284 9,044,094 33.53 269,731
1984 8,704,660.32 4,831,957 5,503,468 5,812,590 34.38 169,069
1985 2,659,153.37 1,427,112 1,625,442 1,831,457 35.23 51,986
1986 9,925,608.29 5,141,961 5,856,554 7,046,737 36.09 195,255
1987 5,976,969.41 2,983,703 3,398,357 4,371,703 36.96 118,282
.
111-1061
.
PACIFICORP
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R3
NET SALVAGE PERCENT.. -30
1988 3,818,053.27 1,833,158 2,087,917 2,875,552 37.84 75,992
1989 7,102,093.44 3,274,569 3,729,645 5,503,076 38.72 142,125
1990 28, 741, 050. 50 12,697,193 14,461,759 22,901,607 39.61 578,177
1991 24,841,948.78 10,490,233 11,948,092 20,346,441 40.51 502,257
1992 20,267,703.59 8,163,405 9,297,897 17,050,118 41.41 411,739
1993 43,076,514.05 16,501,363 18,794,606 37,204,862 42.32 879,132
1994 13,706,277.97 4,977,147 5,668,836 12, 149,325 43.24 280,974
1995 12,939,702.96 4,440,906 5,058,072 11,763,542 44.16 266,385
1996 7,755,266.50 2,507,053 2,855,465 7,226,381 45.08 160,301
1997 9,041,628.38 2,738,709 3,119,315 8,634,802 46.02 187,632
1998 10,199,089.62 2,881,539 3,281,995 9,976,822 46.96 212,454
1999 11,141,322.27 2,920,932 3,326,863 11,156,856 47.90 232,920
2000 8,543,496.59 2,063,929 2,350,759 8,755,787 48.85 179,238
2001 12,093,066.92 2,672,568 3,043,983 12,677,004 49.80 254,558
2002 13,536,705.42 2,713,040 3,090,079 14, 507, 638 50.75 285,865
2003 22,032,038.39 3,957,417 4,507,391 24,134,259 51.71 466,723
2004 17,619,064.35 2,794,384 3,182,728 19,722,056 52.68 374,375
2005 17,276,984.87 2,380,769 2,711,631 19,748,449 53.64 368,166
2006 12,456,830.05 1,452,105 1,653,908 14,539,971 54.62 266,202
2007 45,094,091.92 4,308,740 4,907,538 53,714,781 55.59 966,267
2008 26,310,222.15 1,960,875 2,233,384 31,969,905 56.56 565,239
2009 24,579,128.85 1,310,068 1,492,132 30,460,736 57.54 529,384
2010 132,832,997.89 4,260,087 4,852,124 167,830,773 58.52 2,867,922
2011 32,708,132.01 347,393 395,671 42,124,901 59.51 707,863
896, 688, 169.50 338, 761, 107 385,839,730 779,854,890 17, 786, 314
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.8 1.98
S
111-1 062
PACIFICORP
ACCOUNT 357 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. 0
1953 44,934.35 31,963 36,405 8,529 17.32 492
1955 1,131.64 786 895 237 18.32 13
1960 988.23 642 731 257 21.00 12
1964 10,361.26 6,336 7,217 3,144 23.31 135
1967 17,909.15 10,402 11,848 6,061 25.15 241
1968 6,370.99 3,634 4,139 2,232 25.78 87
1977 16,325.96 7,670 8,736 7,590 31.81 239
1990 1,406.51 431 491 916 41.61 22
1997 1,838,662.89 388,270 442,229 1,396,434 47.33 29,504
1999 5,454.88 999 1,138 4,317 49.01 88
2001 349,431.75 54,047 61,558 287,874 50.72 5,676
2002 630.02 88 100 530 51.58 10
2004 1,998.58 223 254 1,745 53.32 33
2005 90,073.83 8,707 9,917 80,157 54.20 1,479
2006 807,079.63 66,181 75,378 731,702 55.08 13,284
2007 3,680.40 248 282 3,398 55.96 61
2008 2,246.08 118 134 2,112 56.85 37
2009 60,765.95 2,279 2,597 58,169 57.75 1,007
2011 166.33 1 1 165 59.55 3
3,259, 618.43 583,025 664,050 2,595,568 52,423
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 49.5 1.61
•i
111-1 063
PACIFICORP
.

ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
I.
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -5
1953 21,721.23 16,224 18,479 4,328 17.32 250
1,955 28,165.57 20,544 23,399 6,175 18.32 337
1960 55,000.69 37,538 42,755 14,996 21.00 714
1964 312,540.23 200,674 228,562 99,605 23.31 4,273
1967 46,052.38 28,086 31,989 16,366 25.15 651
1972 143,100.55 79,185 90,190 60,066 28.38 2,116
1977 169,047.68 83,395 94,985 82,515 31.81 2,594
1981 311,923.81 138,105 157,298 170,222 34.70 4,906
1990 42,259.88 13,600 15,490 28,883 41.61 694
1992 6,120.85 1,798 2,048 4,379 43.21 101
1995 48,129.68 12,070 13,747 36,789 45.67 806
1997 1,180,119.66 261,666 298,030 941,096 47.33 19,884
1999 25,563.39 4,917 5,600 21,242 49.01 433
2000 487,728.58 86,460 98,476 413,639 49.87 8,294
2001 1,189,326.43 193,151 219,994 1,028,799 50.72 20,284
2005 156,268.37 15,862 18,066 146,016 54.20 2,694
2006 3, 121, 623. 13 268,772 306,124 2,971,580 55.08 53,950
2007 90,854.26 6,423 7,316 88,081 55.96 1,574
2008 39,548.43 2,180 2,483 39,043 56.85 687
7,475,094.80 1,470,650 1,675,031 6,173,819 125,242
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 49.3 mm
111-1 064
70
4
38
13
45
244
22
28
14
13
2
29
56
15
345
188
60
211
88
132
19, 014
1,474
634
417
851
4,092
18,078
65,981
30,313
322
737
139
328
145
4,012
1,350
428
33
1,085
.
•i
PACIFICORP
. ACCOUNT 359 ROADS AND TRAILS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 70-R5
NET SALVAGE PERCENT.. 0
1935 1,180.07 1,104 1,180
1940 2,369.88 2,156 2,370
1942 1,617.00 1,451 1,617
1946 57,800.08 50,179 57,155 645 9.23
1949 1,218.00 1,026 1,169 49 11.04
1950 8,557.52 7,128 8,119 439 11.69
1951 2,611.00 2,150 2,449 162 12.37
1952 7,911.00 6,434 7,329 582 13.07
1953 39,454.72 31,677 36,081 3,374 13.80
1954 3,271.00 2,591 2,951 320 14.55
1955 3,914.11 3,057 3,482 432 15.32
1956 1,896.00 1,460 1,663 233 16.11
1957 1,553.67 1,178 1,342 212 16.92
1958 237.27 177 202 35 17.74
1959 3,294.00 2,420 2,756 538 18.58
1960 6,085.44 4,395 5,006 1,079 19.44
1961 1,621.26 1,151 1,311 310 20.31
1962 35,494.23 24,750 28,191 7,303 21.19
1963 18,804.24 12,870 14,659 4,145 22.09
1964 5,852.08 3,929 4,475 1,377 23.00
1965 20,182.84 13,289 15,137 5,046 23.91
1968 7,914.58 4,894 5,574 2,341 26.72
1979 10,534.29 4,889 5,569 4,965 37.51
1981 1,491,052.48 649,666 739,990 751,062 39.50
1983 114,044.84 46,432 52,888 61,157 41.50
1984 48,805.55 19,174 21,840 26,966 42.50
1985 31,899.66 12,076 13,755 18,145 43.50
1986 64,712.18 23,574 26,852 37,860 44.50
1987 309,655.76 108,380 123,448 186,208 45.50
1992 1,337,241.47 372,515 424,306 912,935 50.50
1993 4,861,496.69 1,284,845 1,463,480 3,398,017 51.50
1994 2,225,029.94 556,257 633,594 1,591,436 52.50
1995 23,541.38 5,549 6,321 17,220 53.50
1997 53,502.64 11,083 12,624 40,879 55.50
1998 10,058.17 1,940 2,210 7,848 56.50
1999 23,652.77 4,224 4,811 18,842 57.50
2000 10,415.46 1,711 1,949 8,466 58.50
2001 287,908.54 43,186 49,190 238,719 59.50
2002 96,592.10 13,109 14,932 81,660 60.50
2003 30,568.07 3,712 4,228 26,340 61.50
2004 2,347.08 251 286 2,061 62.50
2005 77,049.83 7,155 8,150 68,900 63.50
ANNUAL
ACCRUAL
(7)
111-1065
. PACIFICORP
ACCOUNT 359 ROADS AND TRAILS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 70-R5
NET SALVAGE PERCENT.. 0
2006 97,844.06 7,688 8,756 89,088 64.50 1,381
2007 4,165.97 268 305 3,861 65.50 59
2008 10,154.56 508 579 9,576 66.50 144
2009 100,662.91 3,595 4,095 96,568 67.50 1,431
2010 21,463.91 460 524 20,940 68.50 306
2011 9,441.02 67 76 9,365 69.50 135
11,586,681.32 3,361,780 3,828,976 7,757,705 154,506
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 50.2 1.33
S
111-1 066
.
1]
111-1 067
DISTRIBUTION AND GENERAL PLANT
0
C]
.
[115 [s1J]
OREGON PROPERTY
S
.
•i
.1
529
274
821
1,077
672
1,627
819
1,655
2,553
2,850
6,888
11,498
15,231
18,067
16,211
6,538
10, 736
16,576
26,485
32,518
37, 766
36,332
14,380
12,940
14,926
14,511
13,252
19,457
23,298
14,359
302,470
27,994
23,163
9.95
10.31
10.68
11.06
11.46
11.87
12.29
12.73
13.19
13.66
14.15
14.66
15.19
15.73
16.30
16.88
17.48
18.11
18.75
19.41
20.10
20.81
21.53
22.28
23.05
23.84
24.65
25.48
26.33
27.19
29.88
30.80
31.74
53
27
77
97
59
137
67
130
194
209
487
784
1, 003
1,149
995
387
614
915
1,413
1,675
1,879
1,746
668
581
648
609
538
764
885
528
10,123
909
730
PACIFICORP S
OREGON PROPERTY
ACCOUNT 360.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR COST ACCRUED RESERVE ACCRUALS
(1) (2) (3) (4) (5)
SURVIVOR CURVE.. IOWA 55-S3
NET SALVAGE PERCENT.. 0
REM.
LIFE
(6)
ANNUAL
ACCRUAL
(7)
.
1946 102,394.55 88,469 102,395
1947 24,045.38 20,657 24,045
1948 17,078.94 14,582 17,079
1949 25,894.94 21,973 25,895
1950 12,056.23 10,164 12,056
1951 11,718.39 9,811 11,718
1952 20,809.01 17,302 20,809
1953 49,849.74 41,148 49,850
1954 107,531.90 88,078 107,003
1955 21,295.53 17,304 21,022
1956 39,045.91 31,464 38,225
1957 36,584.89 29,228 35,508
1958 17,576.34 13,914 16,904
1959 34,364.87 26,948 32,738
1960 14,471.05 11,237 13,652
1961 24,970.22 19,191 23,315
1962 33,368.97 25,366 30,816
1963 32,805.77 24,658 29,956
1964 70,522.26 52,379 63,634
1965 105,539.28 77,408 94,041
1966 126,232.28 91,369 111,001
1967 136,274.38 97,300 118,207
1968 111,670.58 78,576 95,460
1969 41,381.92 28,681 34,844
1970 62,692.38 42,767 51,956
1971 89,533.05 60,053 72,957
1972 132,893.01 87,588 106,408
1973 152,049.21 98,390 119,531
1974 164,841.18 104,600 127,075
1975 148,423.06 92,266 112,091
1976 55,160.73 33,568 40,781
1977 46,675.37 27,768 33,735
1978 50,717.60 29,462 35,792
1979 46,552.99 26,375 32,042
1980 40,205.46 22,186 26,953
1981 55,921.28 30,015 36,464
1982 63,531.34 33,117 40,233
1983 37,225.08 18,822 22,866
1986 679,508.00 310,352 377,038
1987 60,141.50 26,462 32,148
1988 47,640.29 20,148 24,477
111-1069
PACIFICORP
OREGON PROPERTY
ACCOUNT 360.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-S3
NET SALVAGE PERCENT.. 0
1989 74,486.24 30,228 36,723 37,763 32.68 1,156
1990 7,216.09 2,802 3,404 3,812 33.64 113
1991 11,832.38 4,387 5,330 6,502 34.61 188
1992 14,539.26 5,134 6,237 8,302 35.58 233
1993 11,099.67 3,721 4,521 6,579 36.56 180
1994 12,062.15 3,829 4,652 7,410 37.54 197
1995 43,837.05 13,127 15,948 27,889 38.53 724
1996 11,966.16 3,368 4,092 7,874 39.52 199
1997 19,013.90 5,009 6,085 12,929 40.51 319
1998 46,072.06 11,300 13,728 32,344 41.51 779
2000 28,730.95 6,007 7,298 21,433 43.50 493
2008 48,205.70 3,068 3,727 44,479 51.50 864
2009 465,122.86 21,140 25,682 439,441 52.50 8,370
2010 180,912.39 4,933 5,993 174,919 53.50 3,270
2011 172,184.86 1,565 1,901 170,284 54.50 3,124
4,298,476.58 2,120,764 2,568,041 1,730,436 51,289
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 33.7 1.19
I]
L71
•1
111-1 070
.
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
I*
.
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 65-R1.5
NET SALVAGE PERCENT.. -10
1928 58.65 51 62 3 13.51
1929 767.48 664 804 40 13.85
1930 5,240.54 4,505 5,455 310 14.20
1932 1,547.52 1,312 1,589 113 14.91
1934 628.84 525 636 56 15.64
1936 75.40 62 75 8 16.40
1937 125.77 103 125 13 16.79
1938 78.28 63 76 10 17.19
1940 1,074.84 855 1,035 147 18.01
1941 1,635.40 1,289 1,561 238 18.43
1942 1,477.97 1,154 1,397 229 18.86
1944 23.40 18 22 4 19.75
1946 319.05 239 289 62 20.66
1947 7,593.58 5,638 6,827 1,526 21.13
1949 11,253.31 8,172 9,896 2,483 22.09
1950 10,517.23 7,548 9,140 2,429 22.59
1951 32,725.84 23,211 28,106 7,892 23.09
1952 8,712.89 6,104 7,391 2,193 23.60
1953 22,221.21 15,373 18,615 5,828 24.12
1954 13,222.95 9,031 10,936 3,609 24.64
1955 37,329.09 25,155 30,460 10,602 25.18
1956 28,739.90 19,105 23,134 8,480 25.72
1957 47,387.99 31,060 37,611 14,516 26.27
1958 43,398.44 28,033 33,945 13,793 26.83
1959 25,274.90 16,087 19,480 8,322 27.39
1960 24,622.85 15,434 18,689 8,396 27.96
1961 16,643.68 10,269 12,435 5,873 28.54
1962 36,720.16 22,290 26,991 13,401 29.13
1963 26,372.23 15,745 19,066 9,943 29.72
1964 71,223.50 41,801 50,617 27,729 30.32
1965 40,610.14 23,414 28,352 16,319 30.93
1966 70,270.89 39,779 48,169 29,129 31.55
1967 39,060.96 21,702 26,279 16,688 32.17
1968 49,744.00 27,106 32,823 21,895 32.80
1969 65,034.18 34,745 42,073 29,465 33.43
1970 32,447.40 16,978 20,559 15,133 34.08
1971 12,775.11 6,546 7,927 6,126 34.72
1972 52,441.22 26,287 31,831 25,854 35.38
1973 19,948.03 9,776 11,838 10,105 36.04
1974 126,451.99 60,539 73,307 65,790 36.71
1975 78,741.75 36,805 44,567 42,049 37.38
ANNUAL
ACCRUAL
(7)
3
22
8
4
1
1
8
13
12
3
72
112
108
342
93
242
146
421
330
553
514
304
300
206
460
335
915
528
923
519
668
881
444
176
731
280
1,792
1,125
11 1-1071
PACIFICORP
OREGON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 65-R1.5
NET SALVAGE PERCENT.. -10
1976 86,826.97 39,585 47,934 47,576 38.06 1,250
1977 109,070.65 48,471 58,694 61,284 38.74 1,582
1978 60,036.73 25,979 31,458 34,582 39.43 877
1979 58,716.42 24,713 29,925 34,663 40.13 864
1980 123,195.80 50,391 61,019 74,496 40.83 1,825
1981 102,951.93 40,891 49,515 63,732 41.53 1,535
1982 29,591.41 11,398 13,802 18,749 42.24 444
1983 17,231.93 6,427 7,782 11,173 42.96 260
1984 18,171.74 6,556 7,939 12,050 43.68 276
1985 78,341.63 27,311 33,071 53,105 44.40 1,196
1986 239,682.19 80,595 97,593 166,057 45.13 3,680
1987 104,727.17 33,922 41,076 74,124 45.86 1,616
1988 210,031.69 65,401 79,194 151,841 46.60 3,258
1989 110,783.09 33,109 40,092 81,769 47.34 1,727
1990 594,015.46 170,091 205,964 447,453 48.08 9,306
1991 238,659.54 65,308 79,082 183,443 48.83 3,757
1992 1,506,827.95 392,963 475,840 1,181,671 49.59 23,829
1993 1,012,435.02 251,179 304,153 809,526 50.34 16,081
1994 2,438,253.11 573,562 694,528 1,987,550 51.10 38,895
1995 1,325,197.39 294,459 356,561 1,101,156 51.87 21,229
1996 127,165.40 26,599 32,209 107,673 52.64 2,045
1997 278,360.60 54,598 66,113 240,084 53.41 4,495
1998 345,787.47 63,316 76,669 303,697 54.18 5,605
1999 85,560.51 14,537 17,603 76,514 54.96 1,392
2000 142,912.13 22,395 27,118 130,085 55.74 2,334
2001 44,918.75 6,439 7,797 41,614 56.53 736
2002 69,439.73 9,025 10,928 65,456 57.32 1,142
2003 39,814.18 4,642 5,621 38,175 58.11 657
2004 91,556.31 9,436 11,426 89,286 58.91 1,516
2005 1,363,899.52 122,094 147,844 1,352,445 59.71 22,650
2006 1,276,887.47 97,028 117,492 1,287,084 60.51 21,271
2007 1,255,778.38 78,212 94,707 1,286,649 61.32 20,983
2008 1,349,538.52 65,540 79,363 1,405,129 62.13 22,616
2009 2,713,077.44 94,128 113,980 2,870,405 62.95 45,598
2010 1,072,500.53 22,321 27,028 1,152,723 63.77 18,076
2011 1,102,621.06 7,653 9,267 1,203,616 64.59 18,635
20,889,104.38 3,554,847 4,304,577 18,673,438 336,833
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 55.4 1.61
111-1 072
PACIFICORP
OREGON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEP SECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 52-R0.5
NET SALVAGE PERCENT.. -15
1913 2,717.04 2,965 3,125
1920 0.35
1921 424.39 430 488
1922 13,765.26 13,806 15,830
1923 17,256.09 17,150 19,845
1925 12,720.92 12,415 14,629
1926 43,445.01 42,016 49,962
1928 9,649.61 9,162 11,095 2 9.07
1929 14,259.07 13,412 16,242 156 9.47 16
1930 19,506.85 18,175 22,010 423 9.87 43
1931 5,728.87 5,288 6,404 184 10.26 18
1934
.
8,733.34 7,832 9,484 559 11.45 49
1937 5,658.62 4,924 5,963 544 12.65 43
1938 5,988.39 5,158 6,246 641 13.05 49
1939 5,313.64 4,529 5,485 626 13.46 47
1940 24,551.52 20,709 25,078 3,156 13.86 228
1941 9,284.78 7,747 9,381 1,296 14.27 91
1942 36,287.57 29,950 36,269 5,462 14.68 372
1943 26,526.30 21,647 26,214 4,291 15.10 284
1944 20,207.84 16,308 19,749 3,490 15.51 225
1945 29,693.37 23,686 28,683 5,464 15.93 343
1946 41,827.39 32,968 39,924 8,177 16.36 500
1947 70,510.49 54,906 66,490 14,597 16.79 869
1948 325,728.25 250,543 303,402 71,185 17.22 4,134
1949 392,106.99 297, 871 360,716 90,207 17.65 5,111
1950 474,486.68 355, 836 430,910 114,750 18.09 6,343
1951 253,262.50 187,464 227,015 64,237 18.53 3,467
1952 362,412.11 264,651 320,487 96,287 18.98 5,073
1953 332,692.91 239,640 290,199 92,398 19.43 4,755
1954 237,698.56 168,848 204,471 68,882 19.88 3,465
1955 676,274.56 473,512 573,413 204,303 20.34 10,044
1956 468,200.83 323,059 391,218 147,213 20.80 7,078
1957 787,739.51 535,351 648,299 257,601 21.27 12,111
1958 707,687.47 473,590 573,508 240,333 21.74 11,055
1959 830,132.58 546,901 662,286 292,366 22.21 13,164
1960 707,610.29 458,671 555,441 258,311 22.69 11,384
1961 1,491,107.16 950,379 1,150,889 563,884 23.18 24,326
1962 763,985.40 478,828 579,851 298,732 23.66 12,626
1963 748,055.59 460,568 557,738 302,526 24.16 12,522
1964 1,416,003.97 856,476 1,037,175 591,230 24.65 23,985 W 1965 969,915.30 575,715 697,179 418,224 25.16 16,623
111-1073
PACIFICORP
OREGON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 52-R0.5
NET SALVAGE PERCENT.. -15
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1966 1,052,717.60 613,230 742,609 468,016 25.66 18,239
1967 1,340,388.68 765,683 927,226 614,221 26.17 23,470
1968 1,484,361.07 830,856 1,006,150 700,865 26.69 26,259
1969 1,331,942.09 730,223 884,285 647,448 27.21 23,794
1970 1,419,436.96 761,868 922,607 709,746 27.73 25,595
1971 529,449.23 277,972 336,618 272,249 28.26 9,634
1972 1,254,361.75 643,867 779,710 662,806 28.79 23,022
1973 1,355,934.38 679,803 823,228 736,097 29.33 25,097
1974 2,136,780.12 1,045,777 1,266,415 1,190,882 29.87 39,869
1975 2,253,518.93 1,075,492 1,302,399 1,289,148 30.42 42,378
1976 2,387,531.22 1,110,949 1,345,336 1,400,325 30.96 45,230
1977 2,774,982.98 1,256,866 1,522,039 1,669,191 31.52 52,957
1978 1,629,816.43 718,359 869,918 1,004,371 32.07 31,318
1979 1,209,541.85 518,137 627,453 763,520 32.63 23,399
1980 4,934,767.26 2,052,811 2,485,912 3,189,070 33.19 96,085
1981 3,916,291.80 1,579,775 1,913,075 2,590,661 33.76 76,738
1982 2, 400, 713.64 938,154 1,136,085 1,624,736 34.33 47,327
1983 684,782.84 258,969 313,606 473,894 34.90 13,579
1984 164,222.67 59,998 72,656 116,200 35.48 3,275
1985 302,182.17 106,526 129,001 218,508 36.06 6,060
1986 1,056,190.72 358,774 434,468 780,151 36.64 21,292
1987 570,905.68 186,609 225,980 430,562 37.22 11,568
1988 1,567,141.33 491,788 595,545 1,206,668 37.81 31,914
1989 2,997,896.10 902,335 1,092,709 2,354,872 38.39 61,341
1990 5, 837, 794.15 1,680,917 2,035,556 4,677,907 38.98 120,008
1991 7,395,624.40 2,033,028 2,461,955 6,043,013 39.57 152,717
1992 14,701,301.00 3,846,228 4,657,703 12,248,793 40.17 304,924
1993 7,251,298.33 1,802,473 2,182,758 6,156,235 40.76 151,036
1994 7,651,632.03 1,800,528 2,180,403 6,618,974 41.36 160,033
1995 10,560,529.17 2,347,188 2,842,397 9,302,212 41.95 221,745
1996 4,048,274.15 846,047 1,024,546 3,630,969 42.55 85,334
1997 4,681,556.91 916,267 1,109,581 4,274,209 43.15 99,055
1998 6,315,609.56 1,152,267 1,395,372 5,867,579 43.75 134,116
1999 4,300,603.28 727,610 881,121 4,064,573 44.35 91,648
2000 2,368,550.79 368,753 446,552 2,277,281 44.96 50,651
2001 2,445,021.81 348,238 421,709 2,390,066 45.56 52,460
2002 1,902,814.19 245,345 297,108 1,891,128 46.17 40,960
2003 3,061,418.66 354,105 428,814 3,091,817 46.77 66,107
2004 2,049,849.79 209,449 253,638 2,103,689 47.38 44,400
2005 8,136,932.87 721,648 873,901 8,483,572 47.99 176,778
2006 9,705,709.51 727,622 881,135 10, 280, 431 48.61 211,488 .
111-1 074
.
PACIFICORP
OREGON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 52-R0.5
NET SALVAGE PERCENT.. -15
2007 5,792,387.25 356,110 431,242 6,230,003 49.22
2008 7,688,238.19 368,955 446,797 8,394,677 49.83
2009 10,925,728.89 374,550 453,572 12,111,016 50.45
2010 14,861,391.30 305,580 370,051 16,720,549 51.07
2011 12,319,086.99 84,435 102,249 14,064,701 51.69
207, 126,368.09 47, 845, 250 57, 935, 983 180,259,340
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.2
ANNUAL
ACCRUAL
(7)
126,575
168,466
240,060
327,405
272,097
4,267,946
2.06
111-1075
PACIFICORP
OREGON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 25-R2.5
NET SALVAGE PERCENT.. 0
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1966 650.80 644 651
1969 6,639.61 6,366 6,640
1970 17,042.73 16,150 17,043
1972 887.16 823 887
1973 827.34 760 827
1975 1,279.56 1,154 1,280
1976 6,849.50 6,112 6,850
1978 4,167.50 3,641 4,168
1979 359.70 311 360
1980 6,387.94 5,450 6,388
1984 7,104.73 5,704 6,925 180 4.93 37
1986 7,843.28 6,039 7,332 511 5.75 89
1987 6,951.73 5,225 6,343 609 6.21 98
1988 282,371.91 206,696 250,938 31,434 6.70 4,692
1989 230,798.33 164,051 199,165 31,633 7.23 4,375
1990 15,865.25 10,922 13,260 2,605 7.79 334
1991 387,557.84 257,648 312,795 74,763 8.38 8,922
1992 340,868.25 218,156 264,850 76,018 9.00 8,446
1993 243,610.88 149,577 181,593 62,018 9.65 6,427
1994 136,057.68 79,893 96,993 39,065 10.32 3,785
1995 117,449.34 65,678 79,736 37,713 11.02 3,422
1996 104,634.16 55,498 67,377 37,257 11.74 3,174
1997 176,296.87 88,289 107,187 69,110 12.48 5,538
1998 354,642.03 166,965 202,702 151,940 13.23 11,485
1999 89,536.54 39,360 47,785 41,752 14.01 2,980
2002 124.51 43 52 73 16.46 4
2003 66,775.26 20,567 24,969 41,806 17.30 2,417
2005 110,247.04 26,283 31,909 78,338 19.04 4,114
2006 29,641.88 6,011 7,298 22,344 19.93 1,121
2007 119,822.80 19,986 24,264 95,559 20.83 4,588
2008 28,458.28 3,711 4,505 23,953 21.74 1,102
2009 55,442.37 5,189 6,299 49,143 22.66 2,169
2010 138,054.41 7,786 9,453 128,601 23.59 5,452
2011 10,017.67 188 228 9,790 24.53 399
3,105,264.88 1,650,876 1,999,052 1,106,213 85,170
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.0 2.74
.
111-1 076
PACIFICORP
OREGON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R1.5
NET SALVAGE PERCENT.. -100
1946 69,772.48 105,902 128,237 11,308 13.26 853
1947 10,370.59 15,597 18,886 1,855 13.64 136
1948 12,378.55 18,442 22,331 2,426 14.03 173
1949 12,694.68 18,733 22,684 2,705 14.42 188
1950 27,370.54 39,981 48,413 6,328 14.83 427
1951 50,936.65 73,645 89,177 12,696 15.24 833
1952 62,035.60 88,744 107,460 16,611 15.66 1,061
1953 81,601.48 115,429 139,773 23,430 16.10 1,455
1954 2,070,030.44 2,895,020 3,505,590 634,471 16.54 38,360
1955 371,335.46 513,252 621,499 121,172 16.99 7,132
1956 537,644.83 734,133 888,964 186,326 17.45 10,678
1957 668,599.37 901,513 1,091,645 245,554 17.92 13,703
1958 682,099.04 907,806 1,099,266 264,932 18.40 14,398
1959 871,551.01 1,144,747 1,386,178 356,924 18.88 18,905
1960 976,466.09 1,264,797 1,531,547 421,385 19.38 21,743
1961 948,165.47 1,210,542 1,465,850 430,481 19.89 21,643
1962 1,212,051.74 1,524,543 1,846,075 578,028 20.41 28,321
1963 1,236,482.12 1,531,878 1,854,956 618,008 20.93 29,527
1964 1,577,146.21 1,922,983 2,328,547 825,745 21.47 38,460
1965 1,682,441.40 2,017,718 2,443,262 921,621 22.02 41,854
1966 1,966,253.25 2,318,763 2,807,798 1,124,708 22.57 49, 832
1967 1,611,911.57 1,868,044 2,262,021 961,802 23.13 41,582
1968 1,674,138.98 1,905,472 2,307,343 1,040,935 23.70 43,921
1969 1,629,110.46 1,819,260 2,202,948 1,055,273 24.29 43,445
1970 1,585,220.97 1,736,261 2,102,445 1,067,997 24.88 42,926
1971 1,829,878.71 1,964,960 2,379,377 1,280,380 25.47 50,270
1972 2,952,922.07 3,105,411 3,760,353 2,145,491 26.08 82,266
1973 2,566,908.34 2,642,529 3,199,848 1,933,969 26.69 72,460
1974 2,470,821.06 2,486,980 3,011,493 1,930,149 27.32 70,650
1975 2,320,562.86 2,282,598 2,764,006 1,877,120 27.95 67,160
1976 2,684,200.37 2,577,799 3,121,466 2,246,935 28.59 78,592
1977 3,065,726.00 2,872,892 3,478,795 2,652,657 29.23 90,751
1978 3,335,661.53 3,045,793 3,688,162 2,983,161 29.89 99,805
1979 4,215,177.36 3,747,714 4,538,120 3,892,235 30.55 127,405
1980 4,528,404.32 3,917,523 4,743,742 4,313,067 31.21 138,195
1981 4,038,073.58 3,393,436 4,109,124 3,967,023 31.89 124,397
1982 4,180,280.35 3,409,604 4,128,702 4,231,859 32.57 129,931
1983 3,119,645.31 2,466,204 2,986,335 3,252,956 33.26 97,804
1984 3,311,660.88 2,534,944 3,069,573 3,553,749 33.95 104,676
1985 3,794,951.57 2,808,264 3,400,537 4,189,366 34.65 120,905 W 1986 3,712,870.59 2,651,658 3,210,902 4,214,839 35.36 119,198
111-1 077
PACIFICORP
OREGON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R1.5
NET SALVAGE PERCENT.. -100
1987 3,733,131.99 2,569,739 3,111,706 4,354,558 36.07 120,725
1988 4,072,803.54 2,696,929 3,265,721 4,879,886 36.79 132,642
1989 4,385,182.14 2,788,976 3,377,181 5,393,183 37.51 143,780
1990 3,528,299.57 2,150,357 2,603,875 4,452,724 38.24 116,442
1991 10,859,392.68 6,326,031 7,660,213 14,058,572 38.98 360,661
1992 17,112,666.35 9,514,642 11,521,314 22, 704, 019 39.71 571,746
1993 16,562,048.32 8,756,686 10,603,502 22,520,595 40.46 556,614
1994 17,332,350.28 8,691,480 10,524,544 24, 140, 157 41.21 585,784
1995 15, 879, 989.36 7,529,973 9,118,071 22,641,908 41.96 539,607
1996 18, 714, 827.44 8,356,919 10,119,423 27,310,232 42.72 639,284
1997 15,166,460.45 6,353,230 7,693,149 22,639,772 43.48 520,694
1998 10,017,768.38 3,919,752 4,746,441 15, 289, 096 44.24 345,594
1999 7,306,935.24 2,654,463 3,214,299 11,399,571 45.01 253,268
2000 10,520,800.17 3,523,416 4,266,517 16,775,083 45.79 366,348
2001 6,818,178.68 2,090,044 2,530,842 11, 105, 515 46.57 238,469
2002 8,222,642.24 2,287,375 2,769,790 13,675,494 47.35 288, 817
2003 8,012,001.29 1,998,674 2,420,201 13,603,802 48.14 282,588
2004 7,624,717.72 1,682,928 2,037,863 13,211,572 48.93 270, 010
2005 10,353,222.83 1,987,819 2,407,057 18,299,389 49.72 368,049
2006 7,962,663.04 1,297,118 1,570,685 14, 354, 641 50.52 284,138
2007 10,968,748.49 1,463,889 1,772,628 20,164,869 51.33 392,848
2008 9,578,638.57 996,178 1,206,276 17, 951, 001 52.14 344,285
2009 10,688,283.62 796,705 964,733 20,411,834 52.95 385,493
2010 8,499,598.43 380,102 460,267 16,538,930 53.77 307,587
2011 12,188,077.07 181,602 219,902 24,156,252 54.59 442,503
329,864,981.77 163, 596, 541 198,099,630 461,630,334 10,943,997
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.2 3.32
SI
El
S
111-1 078
PACIFICORP
OREGON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEP ?ECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R0.5
NET SALVAGE PERCENT.. -70
1946 410,487.16 426,603 516,575 181,253 23.32 7,772
1947 102,988.31 105,661 127,945 47,135 23.79 1,981
1948 185,722.54 188,120 227,795 87,933 24.25 3,626
1949 155,441.73 155,380 188,150 76,101 24.72 3,079
1950 167,077.38 164,787 199,541 84,491 25.19 3,354
1951 187,906.06 182,774 221,322 98,118 25.67 3,822
1952 184,236.60 176,699 213,965 99,237 26.15 3,795
1953 337,083.86 318,709 385,926 187,117 26.63 7,027
1954 3,012,463.94 2,806,411 3,398,293 1,722,896 27.12 63,529
1955 390,260.23 358,146 433,680 229,762 27.61 8,322
1956 661,062.34 597,494 723,508 400,298 28.10 14,245
1957
.
562,274.71 500,234 605,735 350,132 28.60 12,242
1958 488,846.70 427,985 518,249 312,790 29.10 10,749
1959 566,287.58 487,602 590,439 372,250 29.61 12,572
1960 608,417.47 515,086 623,719 410,591 30.12 13,632
1961 598,989.99 498,276 603,364 414,919 30.64 13,542
1962 827,611.95 676,499 819,175 587,765 31.15 18,869
1963 914,664.21 733,927 888,715 666,214 31.68 21,029
1964 1,202,442.73 947, 117 1,146,867 897,286 32.20 27,866
1965 1,498,796.73 1,158,045 1,402,281 1,145,673 32.73 35,004
1966 1,667,495.29 1,263,359 1,529,806 1,304,936 33.26 39,234
1967 1,636,841.54 1,215,091 1,471,358 1,311,273 33.80 38,795
1968 1,559,400.49 1,133,745 1,372,856 1,278,125 34.34 37,220
1969 1,536,882.20 1,093,859 1,324,558 1,288,142 34.88 36,931
1970 1,417,202.69 986,586 1,194,660 1,214,585 35.43 34,281
1971 1,527,911.90 1,039,837 1,259,142 1,338,308 35.98 37,196
1972 2,758,780.85 1,833,762 2,220,509 2,469,418 36.54 67,581
1973 2,616, 937.46 1,698,683 2,056,941 2,391,853 37.09 64,488
1974 2,620,494.76 1,659,428 2,009,407 2,445,434 37.65 64,952
1975 2,686,066.85 1,658,348 2,008,100 2,558,214 38.21 66,951
1976 2,793,364.76 1,679,480 2,033,688 2,715,032 38.78 70,011
1977 3,659,329.34 2,141,033 2,592,585 3,628,275 39.35 92,205
1978 3,697,284.40 2,103,529 2,547,171 3,738,212 39.92 93,643
1979 4,682,633.07 2,588,508 3,134,434 4,826,042 40.49 119,191
1980 5,628,045.29 3,018,602 3,655,236 5,912,441 41.07 143,960
1981 5,286,479.19 2,748,499 3,328,167 5,658,848 41.65 135,867
1982 5,198,429.13 2,617,352 3,169,361 5,667,969 42.23 134,217
1983 3,395,848.52 1,653,948 2,002,771 3,770,171 42.81 88,068
1984 4,237,632.51 1,993,124 2,413,481 4, 790,494 43.40 110,380
1985 4,598,631.05 2,087,319 2,527,542 5,290,131 43.98 120,285 W 1986 4,868,013.03 2,128,242 2,577,096 5,698,526 44.57 127,856
111-1 079
FACIFICORP
OREGON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R0.5
NET SALVAGE PERCENT.. -70
1987 4,091,866.44 1,720,470 2,083,323 4,872,850 45.16 107,902
1988 4, 041, 716.56 1,631,843 1,976,004 4,894,914 45.75 106,993
1989 4,447,166.74 1,719,942 2,082,684 5,477,499 46.35 118,177
1990 4,274,060.41 1,581,569 1,915,128 5,350,775 46.94 113,992
1991 9,955,960.12 3,514,842 4,256,135 12,668,997 47.54 266, 491
1992 10,520,665.77 3,538,216 4,284,438 13,600,694 48.13 282,582
1993 16,324,381.00 5,212,554 6,311,900 21,439,548 48.73 439,966
1994 11,396,189.68 3,445,193 4,171,796 15, 201, 726 49.33 308, 164
1995 8,768,161.83 2,501,653 3,029,261 11,876,614 49.93 237,865
1996 8,263,860.81 2,217,285 2,684,918 11,363,645 50.53 224,889
1997 7,039,265.24 1,769,045 2,142,143 9,824,608 51.13 192,150
1998 5,212,554.27 1,221,359 1,478,948 7,382,394 51.73 142, 710
1999 3,916,165.75 849,961 1,029,221 5,628,261 52.34 107,533
2000 6,104,499.79 1,221,138 1,478,680 8,898,970 52.94 168,095
2001 2,614,407.13 477,783 578,549 3,865,943 53.55 72,193
2002 3, 821, 142. 79 632,250 765,594 5,730,349 54.16 105,804
2003 3,371,268.20 499,585 604,949 5,126,207 54.77 93,595
2004 3,856,192.51 504,776 611,235 5,944,292 55.38 107,336
2005 5,723,766.39 650,283 787,430 8,942,973 55.99 159,724
2006 3,243,606.46 312,486 378,391 5,135,740 56.60 90,737
2007 6,088,973.65 479,574 580, 718 9,770,537 57.22 170,754
2008 4,377,905.21 269,193 325,967 7,116,472 57.83 123,058
2009 5,340,871.66 234,523 283,985 8,795,497 58.45 150,479
2010 4,770,447.26 125, 701 152,211 7,957,549 59.07 134, 714
2011 6,090,085.53 53,526 64,815 10,288,330 59.69 172,363
234,791,947.74 86,152,639 104,322,536 294,823,775 6,207,635
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 47.5 2.64
111-1080
PACIFICORP
OREGON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 70-R2.5
NET SALVAGE PERCENT.. -50
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1954 869,810.86 868,380 1,051,524 253,192 23.41 10,816
1955 1,305.29 1,286 1,557 401 24.02 17
1956 13,654.44 13,272 16,071 4,411 24.64 179
1957 19,979.46 19,150 23,189 6,780 25.27 268
1958 61,527.86 58,131 70,391 21,901 25.91 845
1959 11,291.12 10,510 12,727 4,210 26.56 159
1960 30,090.21 27,584 33,402 11,733 27.22 431
1961 10,698.00 9,656 11,692 4,355 27.88 156
1962 35,892.77 31,873 38,595 15,244 28.56 534
1963 37,301.36 32,580 39,451 16,501 29.24 564
1964 39,113.67 33,577 40,659 18,012 29.94 602
1965
.
57,557.23 48,546 58,785 27,551 30.64 899
1966 270,987.37 224,434 271,768 134, 713 31.35 4,297
1967 165,355.05 134,434 162,787 85,246 32.06 2,659
1968 743,505.80 592,838 717,870 397,389 32.79 12,119
1969 126,932.92 99,225 120,152 70,247 33.52 2,096
1970 190,944.73 146,236 177,078 109,339 34.26 3,191
1971 154,720.92 116,008 140,474 91,607 35.01 2,617
1972 260,460.97 191,103 231,407 159,284 35.76 4,454
1973 273,996.31 196,575 238,033 172,961 36.52 4,736
1974 241,808.43 169,492 205,238 157,475 37.29 4,223
1975 207,573.11 142,070 172,033 139,327 38.06 3,661
1976 226,379.58 151,108 182,977 156,592 38.85 4,031
1977 382,481.53 248,915 301,412 272,310 39.63 6,871
1978 537,420.03 340,534 412,354 393,776 40.43 9,740
1979 753,415.87 464,481 562,442 567,682 41.23 13,769
1980 697,383.57 417,980 506,133 539,942 42.03 12,847
1981 830,914.20 483,418 585,373 660,998 42.85 15,426
1982 730,576.60 412,199 499,133 596,732 43.67 13,665
1983 297,504.58 162,629 196,928 249,329 44.49 5,604
1984 1,102,776.18 583,209 706,210 947,954 45.32 20,917
1985 1,298, 046.69 663,114 802,967 1,144,103 46.16 24,786
1986 1,658,861.21 817,578 990,008 1,498,284 47.00 31,878
1987 1,386,097.92 657,904 796,658 1,282,489 47.85 26,802
1988 1,339,648.23 611,462 740,422 1,269,050 48.70 26,059
1989 2,241,959.12 981,978 1,189,081 2,173,858 49.56 43,863
1990 1,644,387.79 689,928 835,436 1,631,146 50.42 32,351
1991 4,376,382.93 1,754,645 2,124,706 4,439,868 51.29 86,564
1992 3,372,530.33 1,289,285 1,561,200 3,497,595 52.16 67,055
1993 6,780,825.09 2,464,389 2,984,137 7,187,101 53.04 135,503 W 1994 8,077,052.80 2,781,374 3,367,976 8,747,603 53.93 162,203
LII5[.I:
PACIFICORP
OREGON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 70-R2.5
NET SALVAGE PERCENT.. -50
1995 3,697,801.54 1,203,634 1,457,485 4,089,217 54.81 74,607
1996 4,058,817.19 1,243,764 1,506,078 4,582,148 55.70 82,265
1997 3,634,784.18 1,043,710 1,263,832 4,188,344 56.60 73,999
1998 3,099,396.41 830,189 1,005,279 3,643,816 57.50 63,371
1999 1,646,855.96 409,005 495,266 1,975,018 58.41 33, 813
2000 3, 817, 493.03 874,454 1,058,879 4,667,361 59.31 78,694
2001 2,244,490.89 469,895 568,997 2,797,739 60.23 46, 451
2002 1,873,976.05 355,784 430,820 2,380, 144 61.14 38,929
2003 1,539,587.04 261,953 317,200 1,992,181 62.06 32,101
2004 1,957,960.95 294,546 356,667 2,580,274 62.98 40,970
2005 4,251,361.57 554,803 671,813 5,705,229 63.91 89,270
2006 2,010,352.45 222,275 269,153 2,746,376 64.84 42,356
2007 2,688,574.19 243,706 295,105 3,737,756 65.77 56,831
2008 1,629,155.27 114,855 139,078 2,304,655 66.71 34,547
0
2009 1,416,607.34 71,631 86,738 2,038,173 67.64 30,133
2010 1,637,939.70 49,851 60,365 2,396,545 68.58 34,945
2011 1,812,307.14 18,241 22,088 2,696,373 69.53 38,780
84,576,613.03 27,405,386 33,185,279 93, 679, 641 1,691,519
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 55.4 2.00
.1
111-1082
.
PACIFICORP
OREGON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 58-R2.5
NET SALVAGE PERCENT.. -35
1946 380.65 418 506 8 10.83 1
1954 55,514.15 56,738 68,704 6,240 14.09 443
1955 72,687.57 73,495 88,995 9,133 14.56 627
1956 29,414.19 29,405 35,607 4,102 15.05 273
1957 207,641.53 205,113 248,372 31,944 15.56 2,053
1958 149,431.06 145,804 176,555 25,177 16.08 1,566
1959 147,064.32 141,680 171,561 26,976 16.61 1,624
1960 131,269.28 124,783 151,100 26,114 17.16 1,522
1961 128,043.42 120,047 145,365 27,494 17.72 1,552
1962 154,775.02 143,057 173,228 35,718 18.29 1,953
1963 178,289.39 162,341 196,579 44,112 18.88 2,336
1964 295,116.19 264,598 320,403 78,004 19.48 4,004
1965 240,210.33 211,958 256,661 67,623 20.09 3,366
1966 703,698.12 610,617 739,398 210,594 20.72 10,164
1967 755,213.33 644,063 779,898 239,640 21.36 11,219
1968 1,120,948.17 939,278 1,137,375 375,905 22.00 17,087
1969 379,890.44 312,486 378,390 134,462 22.66 5,934
1970 353,300.49 285,105 345,235 131, 721 23.33 5,646
1971 462,117.97 365,600 442,706 181,153 24.01 7,545
1972 643,590.97 498,840 604,047 264, 801 24.70 10,721
1973 944,264.12 716,286 867,353 407,404 25.41 16,033
1974 899,022.44 667,112 807,808 405,872 26.12 15,539
1975 699,385.40 507,246 614,226 329,944 26.84 12,293
1976 954,244.18 676,102 818,694 469,536 27.56 17,037
1977 1,336,763.63 924,097 1,118,992 685,639 28.30 24,228
1978 1,640,923.44 1,105,718 1,338,918 876,329 29.05 30,166
1979 2,181,576.37 1,431,951 1,733,955 1,211,173 29.80 40,643
1980 2,190,662.11 1,398,640 1,693,618 1,263,776 30.57 41,340
1981 1,974,685.82 1,225,374 1,483,810 1,182,016 31.34 37,716
1982 1,501,495.70 904,476 1,095,233 931,786 32.12 29, 010
1983 642,174.47 375,028 454,123 412,813 32.91 12,544
1984 1,678,617.17 949,442 1,149,683 1,116,450 33.70 33,129
1985 2,777,584.61 1,518,644 1,838,931 1,910,808 34.51 55,370
1986 2,399,339.33 1,266,588 1,533,716 1,705,392 35.32 48,284
1987 2,266,803.90 1,153,904 1,397,266 1,662,919 36.13 46,026
1988 2,122,880.03 1,039,630 1,258,892 1,606,996 36.96 43,479
1989 2,111,006.70 993,033 1,202,467 1,647,392 37.79 43,593
1990 2,023,694.70 912,402 1,104,831 1,627,157 38.63 42,122
1991 6,033,210.89 2,600,727 3,149,230 4,995,605 39.48 126,535
1992 4,283,096.57 1,761,599 2,133,127 3,649,053 40.33 90,480
1993 7,443,586.32 2,912,456 3,526,703 6,522,139 41.19 158,343
111-1 083
PACIFICORP
OREGON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 58-R2.5
NET SALVAGE PERCENT.. -35
1994 4,711,114.07 1,749,001 2,117,872 4,242,132 42.05 100,883
1995 6,627,263.94 2,326,170 2,816,767 6,130,039 42.92 142,825
1996 8,385,273.13 2,771,505 3,356,025 7,964,094 43.80 181,829
1997 7,911,805.64 2,452,984 2,970,327 7,710,611 44.68 172,574
1998 7,472,495.39 2,161,931 2,617,890 7,469,979 45.57 163,923
1999 5,160,827.85 1,386,247 1,678,611 5,288,507 46.46 113,829
2000 6,750,654.57 1,671,850 2,024,449 7,088,935 47.36 149,682
2001 4,497,664.84 1,019,645 1,234,692 4,837,156 48.26 100,231
2002 4,306,773.50 885,145 1,071,825 4,742,319 49.17 96,447
2003 5,471,598.59 1,008,648 1,221,376 6,165,282 50.08 123,109
2004 4,929,632.41 803,192 972,588 5,682,416 51.00 111,420
2005 7,327,353.06 1,036,971 1,255,672 8,636,255 51.92 166,338
2006 4,594,612.88 550,740 666,893 5,535,834 52.85 104,746
2007 7,311,259.20 718,156 869,618 9,000,582 53.78 167,359
2008 5,038,529.43 385,810 467,179 6,334,836 54.71 115,789
2009 5,222,772.14 285,696 345,950 6,704,792 55.65 120, 481
2010 3,266,307.70 107,945 130,711 4,278,804 56.58 75,624
2011 4,517,295.41 49,397 59,815 6,038,534 57.53 104,963
157,816,848.24 51, 746,914 62, 660, 521 150,392,224 3,365,598
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.7 2.13
.
FJ15I.I:1
PACIFICORP
OREGON. PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 42-R1.5
NET SALVAGE PERCENT.. -20
1921 2,942.06 3,530 3,530
1922 335.63 403 403
1923 1,814.68 2,178 2,178
1924 394.53 473 473
1925 1,018.76 1,223 1,223
1926 1,355.98 1,627 1,627
1927 2,066.35 2,480 2,480
1928 3,268.17 3,892 3,922
1929 3,532.20 4,175 4,239
1930 2,944.80 3,452 3,534
1931 542.16 630 651
1932
.
517.74 597 621
1933 375.45 429 451
1934 201.35 228 242
1935 525.81 592 631
1936 2,582.84 2,888 3,099
1937 3,439.02 3,821 4,127
1938 2,627.68 2,902 3,153
1939 4,601.34 5,052 5,522
1940 5,946.72 6,492 7,136
1941 13,616.36 14,776 16,340
1942 9,317.48 10,047 11,181
1943 7,107.11 7,615 8,529
1944 15,553.01 16,553 18,664
1945 21,247.98 22,456 25,498
1946 62,739.16 65,840 75,287
1947 65,378.91 68,107 78,455
1948 26,467.17 27,360 31,761
1949 72,714.96 74,585 87,258
1950 72,404.61 73,667 86,886
1951 9,076.36 9,159 10,892
1953 7,742.40 7,680 9,291
1954 84,683.35 83,256 100,831 789 7.59 104
1955 144,871.18 141,145 170,941 2,904 .7.90 368
1956 294,048.39 283,800 343,710 9,148 8.22 1,113
1957 365, 752.02 349,555 423,346 15,556 8.55 1,819
1958 852,177.77 806,157 976,336 46,277 8.89 5,206
1959 940,073.49 880,180 1,065,985 62,103 9.23 6,728
1960 1,187,134.94 1,099,619 1,331,747 92,815 9.58 9,688
1961 962,464.01 881,348 1,067,399 87,558 9.95 8,800 W 1962 914,637.47 827,882 1,002,647 94,918 10.32 9,197
111-1085
PACIFICORP
OREGON PROPERTY

.
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 42-R1.5
NET SALVAGE PERCENT.. -20
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1963 961,850.28 859,894 1,041,417 112,803 10.71 10,532
1964 1,009,297.69 890,782 1,078,825 132,332 11.11 11,911
1965 1,254,480.11 1,092,828 1,323,523 181,853 11.51 15,800
1966 1,161,172.67 997,610 1,208,204 185,203 11.93 15,524
1967 1,165,931.41 987,050 1,195,415 203,703 12.37 16,468
1968 1,377,927.56 1,149,192 1,391,785 261,728 12.81 20,432
1969 1,395,984.12 1,145,908 1,387,808 287,373 13.27 21,656
1970 1,513,737.51 1,222,240 1,480,253 336,232 13.74 24,471
1971 1,835,672.68 1,457,003 1,764,574 438,233 14.22 30, 818
1972 2,427,247.51 1,892,554 2,292,070 620,627 14.71 42,191
1973 3,000,337.27 2,295,690 2,780,307 820,098 15.22 53,883
1974 2,199,672.01 1,650,388 1,998,783 640,823 15.74 40, 713
1975 2,216,431.10 1,629,396 1,973,359 686,358 16.27 42,185
1976 3,224,969.86 2,320,121 2,809,896 1,060,068 16.82 63,024
1977 4,650,384.17 3,272,550 3,963,381 1,617,080 17.37 93,096
1978 5,582,312.27 3,837,460 4,647,543 2,051,232 17.94 114,338
1979 6,353,504.23 4,262,312 5,162,081 2,462,124 18.52 132,944
1980 6,198,169.58 4,053,603 4,909,313 2,528,490 19.11 132,312
1981 5,655,046.92 3,601,428 4,361,685 2,424,371 19.71 123,002
1982 5,336,093.50 3,305,326 4,003,076 2,400,236 20.32 118,122
1983 5,717,208.04 3,438,489 4,164,350 2,696,300 20.95 128, 702
1984 11,338,873.39 6,615,416 8,011,922 5,594,726 21.58 259,255
1985 8,219,384.43 4,645,103 5,625,678 4,237,583 22.22 190, 710
1986 10,040,720.72 5,485,125 6,643,028 5,405,837 22.88 236,269
1987 10, 129, 751 .26 5,342,674 6,470,506 5,685,196 23.54 241,512
1988 10,068,660.24 5,117,739 6,198,087 5,884,305 24.21 243,053
1989 11,174,459.83 5,462,702 6,615,871 6,793,481 24.89 272,940
1990 14,095,334.34 6,612,685 8,008,614 8,905,787 25.58 348,154
1991 14,681,946.71 6,594,367 7,986,430 9,631,906 26.28 366,511
1992 14,561,199.00 6,248,851 7,567,976 9,905,463 26.98 367,141
1993 14,003,988.98 5,721,694 6,929,536 9,875,251 27.70 356,507
1994 18,060,475.40 7,007,392 8,486,644 13,185,926 28.42 463,966
1995 12,951,529.63 4,758,755 5,763,322 9,778,514 29.14 335,570
1996 10,639,996.29 3,684,460 4,462,245 8,305,751 29.88 277,970
1997 12,797,776.47 4,161,069 5,039,465 10,317,867 30.62 336,965
1998 8,879,670.11 2,699,384 3,269,221 7,386,383 31.36 235,535
1999 8,147,021.03 2,299,806 2,785,292 6,991,133 32.12 217,657
2000 12, 822, 607.45 3,344,854 4,050,948 11,336,181 32.87 344,879
2001 8,495,850.95 2,029,319 2,457,706 7,737,315 33.64 230,003
2002 8,749,186.64 1,897,279 2,297,792 8,201,232 34.41 238,339
2003 9,168,240.32 1,786,487 2,163,612 8,838,276 35.18 251,230 •i
1115 [,I:11
PACIFICORP
OREGON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 42-R1.5
NET SALVAGE PERCENT.. -20
2004 9,326,571.98 1,606,819 1,946,016 9,245,870 35.97 257,044
2005 12,168,473.96 1,825,271 2,210,583 12,391,586 36.75 337,186
2006 9,305,677.74 1,185,804 1,436,126 9,730,687 37.54 259,208
2007 15,655, 471.55 1,637,061 1,982,643 16,803,923 38.34 438,287
2008 14, 705, 896.58 1,197,531 1,450,328 16,196,748 39.15 413,710
2009 12,945,085.90 758,220 918,279 14,615,824 39.95 365,853
2010 9,625,732.27 338,325 409,745 11, 141, 134 40.77 273,268
2011 11,416,316.97 133,708 161,934 13,537,646 41.59 325,502
394,583,572.03 151,357,575 183, 279, 423 290,220,863 9,779,371
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.7 2.48
111-1 087
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -35
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1946 13,933.95 13,537 16,392 2,419 15.42 157
1947 3,652.21 3,510 4,250 680 15.85 43
1948 2,563.19 2,436 2,950 510 16.28 31
1950 3,672.56 3,410 4,129 829 17.17 48
1951 14,422.71 13,233 16,024 3,447 17.62 196
1952 36,839.28 33,393 40,436 9,297 18.07 514
1953 49,172.52 44,018 53,302 13,081 18.53 706
1954 405,780.09 358,565 434,188 113,615 19.00 5,980
1955 86,059.88 75,032 90,857 25,324 19.48 1,300
1956 209,424.43 180,120 218,108 64,615 19.96 3,237
1957 238,462.41 202,284 244,946 76,978 20.44 3,766
1958 299,230.39 250,234 303,009 100,952 20.93 4,823
1959 338,652.04 279,045 337,897 119,283 21.43 5,566
1960 376,935.73 305,873 370,383 138,480 21.94 6,312
1961 342,116.50 273,336 330,984 130,873 22.45 5,830
1962 364,048.99 286,210 346,573 144,893 22.97 6,308
1963 441,430.93 341,415 413,421 182,511 23.49 7,770
1964 492,924.32 374,827 453,879 211,569 24.02 8,808
1965 509,049.17 380,340 460,555 226,661 24.56 9,229
1966 457,446.31 335,726 406,532 211,021 25.10 8,407
1967 438,424.81 315,847 382,460 209,413 25.65 8,164
1968 444,214.82 314,022 380,250 219,440 26.20 8,376
1969 475,166.08 329,249 398,689 242,785 26.77 9,069
1970 502,499.03 341,283 413,261 265,113 27.33 9,700
1971 530,853.72 352,987 427,433 289,220 27.91 10,363
1972 1,513,972.21 985,142 1,192,912 850,950 28.49 29,868
1973 724,629.91 461,196 558,464 419,786 29.07 14,441
1974 730,456.35 454,156 549,939 436,177 29.67 14,701
1975 727,479.83 441,590 534,723 447,375 30.27 14,779
1976 713,339.01 422,500 511,607 451,401 30.87 14,623
1977 824,042.50 475,731 576,064 536,393 31.48 17,039
1978 874,708.54 491,661 595,354 585,503 32.10 18,240
1979 1,027,538.14 561,931 680,444 706,732 32.72 21,599
1980 1,086,164.70 577,467 699,257 767,065 33.34 23,007
1981 1,079,916.37 557,438 675,004 782,883 33.97 23,046
1982 1,000,109.30 500,540 606,106 744,042 34.61 21,498
1983 746,980.32 362,115 438,486 569,937 35.25 16,168
1984 779,554.01 365,466 442,544 609,854 35.90 16,988
1985 667,574.83 302,316 366,075 535,151 36.55 14,642
1986 814,245.30 355,755 430,785 668,446 37.20 17,969
1987 610,067.63 256,664 310,795 512,796 37.86 13,545
111-1 088
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -35
ANNUAL
ACCRUAL
(7)
lie
1988 542,809.64 219,574 265,883 466,910 38.52 12,121
1989 606,620.09 235,403 285,050 533,887 39.19 13,623
1990 903,084.95 335,599 406,378 812,787 39.86 20,391
1991 1,461,324.00 519,021 628,484 1,344,303 40.53 33,168
1992 1,145,817.16 387,842 469,639 1,077,214 41.21 26,140
1993 1,271,906.75 409,608 495,996 1,221,078 41.88 29,157
1994 2,917,676.30 890,183 1,077,926 2,860,937 42.57 67,205
1995 2,104,086.83 606,848 734,834 2,105,683 43.25 48,686
1996 3,787,255.99 1,028,132 1,244,969 3,867,827 43.94 88,025
1997 1,061,478.96 270,192 327,176 1,105,821 44.63 24,778
1998 1,229,831.13 292,208 353,836 1,306,436 45.32 28,827
1999 2,475,134.77 546,157 661,343 2,680,089 46.01 58,250
2000 7,524,433.84 1,531,113 1,854,030 8,303,956 46.71 177,777
2001 268,777.65 50,073 60,634 302,216 47.41 6,375
2002 1,684,140.99 284,403 344,385 1,929,205 48.12 40,092
2003 2,197,379.96 332,778 402,962 2,563,501 48.83 52,498
2004 2,449,749.98 328,302 397,542 2,909,620 49.54 58,733
2005 3, 455, 124.92 402,819 487,775 4,176,644 50.25 83,117
2006 2,021,152.42 199,921 242,085 2,486,471 50.97 48,783
2007 3,498,762.92 283,400 343,170 4,380,160 51.70 84,723
2008 3,064,836.75 194,092 235,026 3,902,504 52.42 74,447
2009 2,664,856.92 121,022 146,546 3,451,011 53.15 64,930
2010 2,670,116.13 72,742 88,084 3,516,573 53.89 65,255
2011 2,706,224.65 24,587 29,772 3,623,631 54.63 66,330
74,710,338.72 22,547,619 27,302,992 73,555,965 1,690,287
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.5 2.26
.
I 115[sJ:1e]
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
•i
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 55-R4
NET SALVAGE PERCENT.. -40
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1954 13,184.53 16,119 18,458
1955 2,656.33 3,220 3,719
1956 5,883.46 7,066 8,237
1957 6,094.26 7,246 8,532
1958 189.13 223 265
1960 9,370.70 10,767 13,038 81 9.86 8
1961 5,177.10 5,872 7,111 137 10.44 13
1962 10,889.58 12,182 14,752 493 11.05 45
1963 9,142.89 10,082 12,209 591 11.68 51
1964 47,269.82 51,330 62,158 4,020 12.34 326
1965 99,763.54 106,657 129,155 10,514 13.00 809
1966 133,743.14 140,668 170,341 16,899 13.68 1,235
1967 112,662.65 116,490 141,062 16,666 14.38 1,159
1968 240,985.10 244,877 296,531 40,848 15.08 2,709
1969 121,271.51 121,007 146,532 23,248 15.80 1,471
1970 126,856.59 124,222 150,425 27,174 16.53 1,644
1971 193,990.56 186,260 225,550 46,037 17.28 2,664
1972 662,321.53 623,112 754,551 172,699 18.04 9,573
1973 423,388.87 390,026 472,298 120,446 18.81 6,403
1974 466,754.03 420,590 509,309 144,147 19.60 7,354
1975 512,342.15 451,233 546,416 170,863 20.40 8,376
1976 805,243.49 692,593 838,689 288,652 21.21 13,609
1977 1,237,033.50 1,037,844 1,256,767 475,080 22.04 21,555
1978 1,387,108.13 1,134,100 1,373,327 568,624 22.88 24,852
1979 1,500,476.98 1,194,335 1,446,268 654,400 23.73 27,577
1980 1,364,820.57 1,056,128 1,278,908 631,841 24.60 25,685
1981 1,227,515.06 922,691 1,117,324 601,197 25.47 23,604
1982 1,105,855.40 806,193 976,252 571,946 26.36 21,697
1983 1,091,378.41 770,917 933,534 594,396 27.25 21,813
1984 1,504,116.95 1,027,613 1,244,378 861,386 28.16 30,589
1985 1,271,887.69 839, 164 1,016,177 ' 764,466 29.08 26,288
1986 1,833,568.43 1,166,828 1,412,959 1,154,037 30.00 38,468
1987 1,149,271.24 704,154 852,688 756,292 30.93 24,452
1988 1,630,006.41 959,699 1,162,138 1,119,871 31.87 35,139
1989 2,003,395.91 1,131,073 1,369,662 1,435,092 32.82 43,726
1990 2,378,085.16 1,285,117 1,556,200 1,773,119 33.77 52,506
1991 2,537,310.48 1,309,176 1,585,334 1,966,901 34.73 56,634
1992 2,092,315.71 1,027,900 1,244,725 1,684,517 35.70 47,185
1993 2,464,327.75 1,149,801 1,392,340 2,057,719 36.67 56,115
1994 7,448,310.42 3,291,379 3,985,663 6,441,972 37.64 171,147
1995 5,463,398.83 2,277,953 2,758,465 4,890,293 38.62 126,626
111-1 090
PACIFICORP
OREGON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R4
NET SALVAGE PERCENT.. -40
1996 9,413,863.22 3,690,234 4,468,653 8,710,756 39.60 219,969
1997 6,061,742.44 2,224,975 2,694,312 5,792,127 40.58 142,734
1998 3,650,608.58 1,248,888 1,512,329 3,598,523 41.56 86,586
1999 6,008,220.09 1,904,029 2,305,665 6,105,843 42.55 143,498
2000 12,221,626.39 3,565,097 4,317,119 12, 793,158 43.54 293,825
2001 2,732,428.60 728,203 881,810 2,943,590 44.53 66,104
2002 5,476,261.47 1,320,064 1,598,519 6,068,247 45.53 133,280
2003 6,928,102.55 1,495,445 1,810,895 7,888,449 46.52 169,571
2004 7,682,896.43 1,462,823 1,771,391 8,984,664 47.52 189, 071
2005 9, 534,509.37 1,575,101 1,907,353 11,440,960 48.51 235,847
2006 7,632,204.29 1,066,585 1,291,571 9,393,515 49.51 189,730
2007 9,724,017.02 1,111,416 1,345,858 12,267,766 50.51 242,878
2008 6,952,856.54 619,472 750,144 8,983,855 51.50 174,444 V 2009 4,435,187.27 282,211 341, 741 5,867,521 52.50 111,762
2010 3,794,941.90 144,883 175,444 5,137,475 53.50 96,028
2011 3,817,862.02 48,586 58,835 5,286,172 54.50 96,994
150,766,692.17 49, 321, 919 59,724,086 151,349,283 3,525,428
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.9 2.34
S
111-1091
PACIFICORP
OREGON PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 20-S2.5
NET SALVAGE PERCENT.. -4
1958 5,967.14 6,206 6,206
1959 16,951.73 17,630 17,630
1960 42,659.64 44,366 44,366
1961 52,755.26 54,865 54,865
1962 112,906.70 117,423 117,423
1963 137,629.19 143,134 143,134
1964 178,144.06 185,270 185,270
1965 174,880.43 181,876 181,876
1966 123,387.23 128,323 128,323
1967 128,211.11 133,340 133,340
1968 154,422.43 160,599 160,599
1969 155,793.23 162,025 162,025
1970 189,620.28 197,205 197,205
1971 323,696.92 336,645 336,645
1972 230,865.40 239,500 240,100
1973 395,185.14 405,444 410,993
1974 404,261.04 410,972 420,431
1975 427,876.00 430,751 444,991
1976 697,446.57 695,605 725,344
1977 924,101.56 912,532 961,066
1978 997,232.45 974,894 1,037,122
1979 848,471.28 821,083 882,410
1980 880,585.66 843,460 915,809
1981 778,127.43 737,634 809,253
1982 574,981.63 539,379 597,981
1983 604,841.83 561,100 629,036
1984 767,219.29 702,957 797,908
1985 886,415.65 802,029 921,872
1986 1,160, 810.12 1,035,814 1,207,243
1987 1,318,525.79 1,159,406 1,371,267
1988 1,510, 135.15 1,306,690 1,570,541
1989 1,525,056.20 1,295,810 1,586,058
1990 1, 662, 579.58 1,384,995 1,729,083
1991 2,192,362.68 1,787,565 2,280,057
1992 1,730,375.88 1,376,687 1,777,658 21,933 4.70 4,667
1993 1,540,002.80 1,191,593 1,538,654 62,949 5.12 12,295
1994 2,134,144.32 1,601,377 2,067,791 151, 719 5.57 27,239
1995 3,257,691.06 2,359,741 3,047,034 340,965 6.07 56,172
1996 956,368.14 665,900 859,849 134,774 6.61 20,389
1997 4,198,483.67 2,796,694 3,611,253 755,170 7.19 105,031
1998 2,557,888.44 1,618,734 2,090,203 570,001 7.83 72,797
I
.
111-1092
PACIFICORP
.

OREGON PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 20-S2.5
NET SALVAGE PERCENT.. -4
1999 610,875.58 364,986 471,291 164,020 8.51
2000 1,508,077.12 843,015 1,088,550 479,850 9.25
2001 976,749.03 505,878 653,219 362,600 10.04
2002 2,090,269.26 992,376 1,281,413 892,467 10.87
2003 1,641,099.79 704,885 910,188 796,556 11.74
2004 2,073,923.98 793,732 1,024,913 1,131,968 12.64
2005 2,592,537.27 865,493 1,117,575 1,578,664 13.58
2006 2,573,097.11 730,554 943,334 1,732,687 14.54
2007 2,142,289.00 499,068 644,425 1,583,556 15.52
2008 2,254,121.53 409,078 528,225 1,816,061 16.51
2009 1,427,984.07 185,638 239,707 1,245,396 17.50
2010 1,379,139.94 107,573 138,904 1,295,402 18.50
2011 1,427,044.16 37,103 47, 910 1,436,216 19.50
59,656,267.95 37,566,632 45,489,568 16,552,951
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.7
ANNUAL
ACCRUAL
(7)
19,274
51,876
36,116
82,104
67,850
89,554
116,249
119,167
102,033
109,998
71,165
70,022
73,652
1,307,650
2.19
111-1093
PACIFICORP
OREGON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-LO
NET SALVAGE PERCENT.. -50
1962 17,847.30 17,669 21,395 5,376 8.50 632
1963 45,308.85 44,339 53,690 14,273 8.69 1,642
1964 44,000.74 42,531 51,501 14,500 8.89 1,631
1965 36,325.48 34,676 41,989 12,499 9.09 1,375
1966 45,890.35 43,229 52,346 16,490 9.30 1,773
1967 46,406.82 43,158 52,260 17,350 9.50 1,826
1968 41,845.36 38,364 46,455 16,313 9.72 1,678
1969 60,180.70 54,415 65,891 24,380 9.93 2,455
1970 89,246.80 79,519 96,290 37,580 10.15 3,702
1971 60,084.15 52,742 63,866 26,260 10.37 2,532
1972 110,391.63 95,378 115,494 50,093 10.60 4,726
1973 60,270.78 51,242 62,049 28,357 10.83 2,618
1974 70,501.35 58,967 71,403 34,349 11.06 3,106
1975 74,617.05 61,335 74,271 37,655 11.30 3,332
1976 91,006.97 73,497 88,998 47,512 11.54 4,117
1977 90,972.23 72,159 87,378 49,080 11.78 4,166
1978 82,716.66 64,320 77,885 46,190 12.04 3,836
1979 111,887.82 85,326 103,322 64,510 12.29 5,249
1980 57,826.08 43,196 52,306 34,433 12.55 2,744
1981 71,431.12 52,245 63,264 43,883 12.81 3,426
1982 80,497.57 57,572 69,714 51,032 13.08 3,902
1983 72,933.66 50,937 61,680 47,720 13.36 3,572
1984 13,291.70 9,060 10,971 8,967 13.64 657
1985 8,017.30 5,330 6,454 5,572 13.92 400
1986 27,643.56 17,896 21,670 19,795 14.21 1,393
1987 12,506.68 7,872 9,532 9,228 14.51 636
1988 3,935.51 2,406 2,913 2,990 14.81 202
1989 12,373.03 7,335 8,882 9,678 15.12 640
1990 11,829.37 6,792 8,224 9,520 15.43 617
1991 7,208.60 4,001 4,845 5,968 15.75 379
1992 13,020.46 6,969 8,439 11,092 16.08 690
1993 29,943.81 15,433 18,688 26,228 16.41 1,598
1994 18,838.43 9,325 11,292 16,966 16.75 1,013
1995 21,220.93 10,059 12,181 19,650 17.10 1,149
1996 22,402.91 10,149 12,289 21,315 17.45 1,221
1997 20,946.08 9,036 10,942 20,477 17.81 1,150
1998 551,099.80 225,510 273,071 553,579 18.18 30,450
1999 21,784.40 8,417 10,192 22,485 18.56 1,211
2000 26,238.66 9,540 11,552 27,806 18.94 1,468
2001 7,793.73 2,651 3,210 8,481 19.33 439
2002 12,461.97 3,933 4,763 13,930 19.74 706
111-1 094
PACIFICORP
OREGON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-LO
NET SALVAGE PERCENT.. -50
2003 14,604.11 4,241 5,135 16,771 20.16 832
2004 7,408.62 1,956 2,369 8,744 20.60 424
2005 8,838.26 2,084 2,524 10,733 21.07 509
2006 5,036.63 1,043 1,263 6,292 21.55 292
2007 17,503.25 3,088 3,739 22,516 22.06 1,021
2008 15,567.21 2,232 2,703 20,648 22.61 913
2009 26,836.29 2,898 3,509 36,745 23.20 1,584
2010 41,176.44 2,841 3,440 58,325 23.85 2,445
2011 33,892.94 854 1,034 49,805 24.58 2,026
2,475,610.15 1,609,767 1,949,273 1,764,142 120,105
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.7 4.85
111-1 095
PACIFICORP
OREGON PROPERTY

•i
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 44-R0.5
NET SALVAGE PERCENT.. -40
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1946 4,390.11 4,788 5,798 348 9.72 36
1947 120.47 130 157 12 10.12 1
1948 1,745.94 1,860 2,252 192 10.52 18
1949 32,001.78 33,683 40,787 4,015 10.92 368
1950 326.96 340 412 46 11.32 4
1951 990.40 1,017 1,231 156 11.73 13
1952 3,605.55 3,655 4,426 622 12.14 51
1953 7,256.39 7,261 8,792 1,367 12.55 109
1954 169,214.79 167,069 202,304 34,597 12.97 2,667
1955 12,375.47 12,053 14,595 2,731 13.39 204
1956 33,321.25 32,008 38,759 7,891 13.81 571
1957 69,602.00 65,906 79,806 17,637 14.24 1,239
1958 19,050.10 17,778 21,527 5,143 14.67 351
1959 34,538.05 31,759 38,457 9,896 15.10 655
1960 57,399.84 51,978 62,940 17,420 15.54 1,121
1961 39,320.49 35,043 42,434 12,615 15.99 789
1962 31,849.18 27,929 33,819 10,770 16.44 655
1963 100,750.42 86,907 105,236 35,815 16.89 2,120
1964 129, 461 .59 109,777 132,929 48,317 17.35 2,785
1965 157,374.19 131,143 158,802 61,522 17.81 3,454
1966 159,848.41 130,815 158,404 65,384 18.28 3,577
1967 132,264.76 106,221 128,623 56,548 18.76 3,014
1968 121,686.18 95,867 116,086 54,275 19.24 2,821
1969 155,132.49 119,847 145,123 72,062 19.72 3,654
1970 115,095.90 87,122 105,496 55,638 20.21 2,753
1971 94,787.68 70,242 85,056 47,647 20.71 2,301
1972 136,056.74 98,659 119,467 71,012 21.21 3,348
1973 186,570.64 132,321 160,228 100,971 21.71 4,651
1974 110,708.10 76,685 92,858 62,133 22.23 2,795
1975 139,102.98 94,096 113,941 80,803 22.74 3,553
1976 138,572.94 91,445 110,731 83,271 23.26 3,580
1977 158,761.32 102,091 123,622 98,644 23.79 4,146
1978 157,948.26 98,904 119,763 101,365 24.32 4,168
1,979 209,618.03 127,657 154,580 138,885 24.86 5,587
1980 251,293.14 148,721 180,087 171,723 25.40 6,761
1981 540,119.10 310,202 375,625 380,542 25.95 14,664
1982 278,699.02 155,186 187,915 202,264 26.50 7,633
1983 324,655.27 175,094 212,022 242,495 27.05 8,965
1984 252,519.19 131,689 159,463 194,064 27.61 7,029
1985 230,484.18 116,090 140,574 182,104 28.17 6,464
1986 102,207.10 49,626 60,092 82,998 28.74 2,888
.
•i
111-1 096
PACIFICORP
OREGON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 44-R0.5
NET SALVAGE PERCENT.. -40
1987 152,081.61 71,084 86,076 126,838 29.31 4,327
1988 430,678.14 193,354 234,133 368,816 29.89 12,339
1989 191,243.33 82,392 99,769 167,972 30.46 5,515
1990 364,334.77 150,123 181,785 328,284 31.05 10,573
1991 509,183.45 200,413 242,681 470,176 31.63 14,865
1992 629, 084.89 235,795 285,525 595,194 32.22 18,473
1993 645,930.99 230,190 278,738 625,565 32.80 19,072
1994 1,014,730.41 342,569 414,818 1,005,805 33.39 30,123
1995 747,956.10 238,224 288,466 758,673 33.99 22,320
1996 808,804.57 242,420 293,547 838,779 34.58 24,256
1997 1,010,558.25 283,593 343,404 1,071,378 35.18 30,454
1998
.
734,971.77 192,467 233,059 795,901 35.77 22,251
1999 658,998.78 159,988 193,730 728,868 36.37 20,040
2000 942,018.84 210,709 255,148 1,063,678 36.97 28,771
2001 774,435.53 158,197 191,562 892,648 37.58 23,753
2002 856,603.07 158,624 192,079 1,007,165 38.18 26,379
2003 794,957.64 132,039 159,887 953,054 38.78 24,576
2004 883,774.27 129,630 156,969 1,080,315 39.39 27,426
2005 1,173,169.46 149,314 180,805 1,461,632 40.00 36,541
2006 652,495.07 70,385 85,229 828,264 40.61 20,396
2007 1,403,939.68 124,181 150,371 1,815,145 41.22 44,036
2008 653,372.12 44,904 54,375 860,346 41.84 20,563
2009 428,604.33 21,140 25,599 574,447 42.45 13,532
2010 342,179.59 10,127 12,262 466,789 43.07 10,838
2011 409,156.85 4,038 4,890 567,930 43.69 12,999
22,114,089.91 7,176,564 8,690,126 22,269,600 645,981
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.5 2.92
111-1097
PACIFICORP
OREGON PROPERTY SI
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -10
1930 9,009.64 8,238 8,425 1,486 9.28 160
1948 834.28 646 661 257 16.28 16
1949 36,711.34 28,106 28,743 11,639 16.72 696
1950 60,958.60 46, 121 47,166 19,888 17.17 1,158
1951 6,338.38 4,739 4,846 2,126 17.62 121
1952 1,612.93 1,191 1,218 556 18.07 31
1953 1,686.30 1,230 1,258 597 18.53 32
1954 1,143.61 823 842 416 19.00 22
1955 21,543.14 15,304 15,651 8,046 19.48 413
1956 655.80 460 470 251 19.96 13
1957 5,426.80 3,751 3,836 2,133 20.44 104
1958 31,054.74 21,161 21,641 12,519 20.93 598
1960 147,442.16 97,489 99,699 62,487 21.94 2,848
1961 559,023.58 363,925 372,175 242,751 22.45 10,813
1962 12,607.37 8,076 8,259 5,609 22.97 244
1963 1,430.09 901 921 652 23.49 28
1964 250.00 155 159 116 24.02 5
1965 4,320.00 2,630 2,690 2,062 24.56 84
1966 8,563.27 5,121 5,237 4,183 25.10 167
1968 2,316.67 1,334 1,364 1,184 26.20 45
1969 69,070.46 38,997 39,881 36,097 26.77 1,348
1971 21,004.39 11,380 11,638 11,467 27.91 411
1972 1,064.00 564 577 593 28.49 21
1973 430,012.61 223,002 228,057 244,957 29.07 8,426
1974 201,635.06 102,149 104,465 117,334 29.67 3,955
1975 13,181.45 6,520 6,668 7,832 30.27 259
1977 88,508.05 41,635 42,579 54,780 31.48 1,740
1978 20,880.64 9,563 9,780 13,189 32.10 411
1979 2,155.40 960 982 1,389 32.72 42
1980 51,983.78 22,519 23,029 34,153 33.34 1,024
1981 166,255.86 69,927 71,512 111,369 33.97 3,278
1982 22,723.50 9,267 9,477 15,519 34.61 448
1983 193,880.41 76,583 78,319 134,949 35.25 3,828
1984 423,743.71 161,869 165,538 300,580 35.90 8,373
1985 508,967.51 187,806 192,063 367,801 36.55 10,063
1986 185,192.00 65,929 67,423 136,288 37.20 3,664
1987 248,094.00 85,048 86,976 185,927 37.86 4,911
1988 393,461.83 129,687 132,627 300,181 38.52 7,793
1989 556,306.40 175,901 179,888 432,049 39.19 11,024
1990 981,146.94 297,088 303,822 775,440 39.86 19,454
1991 4,139,149.53 1,197,866 1,225,020 3,328,044 40.53 82,113
115[sI!I:U
PACIFICORP
OREGON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -10
1992 2,292,580.94 632,301 646,634 1,875,205 41.21 45,504
1993 2,145,123.66 562,891 575,651 1,783,985 41.88 42,598
1994 20,850,471.22 5,183,427 5,300,926 17,634,592 42.57 414,249
1995 466,570.08 109,646 112,131 401,096 43.25 9,274
1996 300,837.36 66,545 68,053 262,868 43.94 5,982
1997 335,469.99 69,578 71,155 297,862 44.63 6,674
1998 10,423,002.42 2,017,893 2,063,636 9,401,667 45.32 207,451
1999 3,928,771.86 706,374 722,386 3,599,263 46.01 78,228
2000 1,345,621.09 223,108 228,166 1,252,017 46.71 26,804
2001 1,173,760.06 178,177 182,216 1,108,920 47.41 23,390
2002 290,105.99 39,918 40,823 278,294 48.12 5,783
2003 1,060,861.20 130,908 133,875 1,033,072 48.83 21,157
2004 1,681,391.67 183,603 187,765 1,661,766 49.54 33,544
2005 1,824,385.59 173,309 177,238 1,829,586 50.25 36,410
2006 2,182,765.84 175,924 179,912 2,221,130 50.97 43,577
2007 980,225.43 64,695 66,161 1,012,087 51.70 19,576
2008 4,679,942.12 241,490 246,964 4,900,972 52.42 93,494
2009 455,635.84 16,860 17,242 483,957 53.15 9,105
2010 2,220,908.92 49,300 50,418 2,392,582 53.89 44,398
2011 5,081,823.00 37,621 38,474 5,551,531 54.63 101,621
73,351,600.51 14,389,229 14,715,408 65,971,353 1,459,003
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.2 1.99
.
111-1099
PACIFICORP
OREGON PROPERTY ol
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 12-L2.5
NET SALVAGE PERCENT.. +10
1991 3,110.48 2,263 2,314 485 2.30 211
1993 211,896.21 147,639 150,986 39,721 2.71 14,657
1994 101,085.19 68,763 70,322 20,655 2.93 7,049
1995 178,736.27 118,368 121,051 39,812 3.17 12,559
1996 200,530.73 129,191 132,120 48,358 3.41 14,181
1997 174,282.47 109,276 111,753 45,101 3.64 12,390
1998 214,732.34 131,256 134,231 59,028 3.85 15,332
1999 188,961.05 112,668 115,222 54,843 4.05 13,541
2000 469,084.99 273,359 279,556 142,620 4.23 33,716
2001 462,237.73 261,744 267,677 148,337 4.45 33,334
2002 770,664.73 420,785 430,324 263,274 4.72 55,778
2003 597,645.52 309,282 316,293 221,588 5.10 43,449
2004 621,954.02 298,536 305,303 254,456 5.60 45,439
2005 1,928,995.08 836,225 855,181 880,915 6.22 141,626
2006 1,097,237.26 416,405 425,844 561,670 6.94 80,932
2007 297,465.53 94,818 96,967 170,752 7.75 22,033
2008 374,440.53 94,639 96,784 240,212 8.63 27,835
2009 1, 182, 552. 56 217,298 222,224 842,073 9.55 88,175
2010 552,985.89 61,798 63,199 434,488 10.51 41,340
2011 1,680,809.18 63,035 64,464 1,448,264 11.50 125,936
11,309,407.76 4,167,348 4,261,815 5,916,652 829,513
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.1 7.33
W--m
111-1 100
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 16-L3
NET SALVAGE PERCENT.. +10
1973 33,679.70 30,312 30,312
1990 57,885.35 40,212 41,130 10,967 3.65 3,005
1992 91,467.09 61,020 62,413 19,907 4.14 4,808
1993 74,579.52 48,831 49,946 17,176 4.36 3,939
1994 202,544.09 130,450 133,429 48,861 4.55 10,739
1995 277,958.70 176,365 180,392 69,771 4.72 14,782
1996 601,863.73 376,130 384,719 156,958 4.89 32,098
1997 571,233.83 350,880 358,892 155,218 5.08 30,555
1998 116,049.14 69,652 71,242 33,202 5.33 6,229
1999 123,098.15 71,667 73,303 37,485 5.65 6,635
2000 196,182.43 109,470 111,970 64,594 6.08 10,624
2001 480,502.73 253,525 259,314 173,138 6.62 26,154
2002 1,342,520.66 659,256 674,310 533,959 7.27 73,447
2003 34,721.94 15,586 15,942 15,308 8.02 1,909
2004 728,390.15 293,359 300,058 355,493 8.84 40,214
2005 2,016,984.26 713,625 729,920 1,085,366 9.71 111,778
2006 1,646,434.12 499,186 510,584 971,207 10.61 91,537
2007 452,523.04 113,270 115,856 291,415 11.55 25,231
2008 436,779.19 85,500 87,453 305,648 12.52 24,413
2009 204,614.55 28,774 29, 431 154, 722 13.50 11,461
2010 183,517.22 15,484 15,838 149,327 14.50 10,298
2011 974,080.65 27,396 28,021 848,652 15.50 54,752
10,847,610.24 4,169,950 4,264,475 5,498,374 594,608
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.2 5.48
.
111-1 101
PACIFICORP
OREGON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 33-L2
NET SALVAGE PERCENT.. +15
1947 881.58 626 640 109 5.42 20
1948 164.83 116 119 21 5.62 4
1949 1,915.91 1,341 1,371 258 5.83 44
1953 4,371.51 2,964 3,031 685 6.68 103
1955 2,422.85 1,615 1,652 407 7.12 57
1959 1,004.08 645 660 193 8.05 24
1960 4,114.58 2,620 2,679 818 8.28 99
1962 5,232.19 3,265 3,339 1,108 8.77 126
1963 10,455.70 6,461 6,607 2,280 9.01 253
1964 6,339.64 3,877 3,965 1,424 9.26 154
1965 12,020.49 7,273 7,438 2,779 9.51 292
1966 12,097.11 7,241 7,405 2,878 9.76 295
1967 6,582.34 3,898 3,986 1,609 10.01 161
1968 3,811.50 2,232 2,283 957 10.27 93
1969 5,730.00 3,318 3,393 1,478 10.52 140
1971 14,986.00 8,484 8,676 4,062 11.02 369
1972 1,405.00 786 804 390 11.27 35
1973 2,977.00 1,648 1,685 845 11.51 73
1974 9,079.66 4,967 5,080 2,638 11.76 224
1975 7,611.12 4,117 4,210 2,259 12.00 188
1976 3,525.00 1,885 1,928 1,068 12.24 87
1978 6,902.64 3,606 3,688 2,179 12.72 171
1979 6,374.37 3,290 3,365 2,053 12.96 158
1980 30,195.00 15,399 15,748 9,918 13.20 751
1983 33,387.42 16,374 16,745 11,634 13.96 833
1984 16,425.48 7,941 8,121 5,841 14.23 410
1988 913.10 412 421 355 15.47 23
1989 11,617.57 5,135 5,251 4,624 15.84 292
1990 20,856.76 9,004 9,208 8,520 16.24 525
1991 52,915.09 22,257 22,762 22,216 16.67 1,333
1992 157,548.62 64,362 65,821 68,095 17.14 3,973
1993 80,042.33 31,647 32,364 35,672 17.65 2,021
1994 251,552.50 95,894 98,068 115,752 18.20 6,360
1995 272,878.39 99,879 102,143 129,804 18.79 6,908
1996 132,778.44 46,410 47,462 65,400 19.43 3,366
1997 266,019.10 88,323 90,325 135,791 20.11 6,752
1998 162,627.40 50,936 52,091 86,142 20.84 4,133
1999 44,023.82 12,916 13,209 24,211 21.61 1,120
2002 55,319.25 12,724 13,012 34,009 24.07 1,413
2003 21,310.42 4,430 4,530 13,584 24.93 545
2004 52,163.13 9,661 9,880 34,459 25.81 1,335
111-1102
PACIFICORF
OREGON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 33-L2
NET SALVAGE PERCENT.. +15
2005 30,794.67 4,981 5,094 21,081 26.72 789
2006 572,168.07 78,992 80,783 405,560 27.64 14,673
2007 251,419.72 28,624 29,273 184,434 28.58 6,453
2008 31,537.24 2,811 2,875 23,932 29.54 810
2009 31,124.60 1,988 2,033 24,423 30.52 800
2010 132,422.92 5,116 5,232 107,327 31.50 3,407
2011 587,134.56 7,561 7,733 491,331 32.50 15,118
3,429,180.70 800,052 818,188 2,096,616 87,313
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.0 2.55
111-1 103
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 9-S3
NET SALVAGE PERCENT.. +15
2000 292,512.98 220,182 225,173 23,463 1.03 22,780
2001 169,759.73 123,774 126,580 17,716 1.28 13,841
2002 1,522,156.80 1,063,816 1,087,931 205,902 1.60 128,689
2004 211,268.05 130,494 133,452 46,126 2.46 18,750
2005 265,781.69 149,605 152,996 72,918 3.04 23,986
2007 709,840.38 295,649 302,351 301,013 4.59 65,580
2008 111,496.90 36,646 37,477 57,295 5.52 10,380
2009 562,450.19 132,802 135,812 342,271 6.50 52,657
2011 4,016,721.94 189,694 193,994 3,220,220 8.50 378,849
7,861,988.66 2,342,662 2,395,766 4,286,924 715,512
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.0 9.10
•i
•i
111-1104
PACIFICORP
OREGON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 15-Li
NET SALVAGE PERCENT.. +20
1962 12,678.92 10,143 10,143
1973 49,212.50 35,118 35,915 3,455 1.62 2,133
1977 6,555.64 4,426 4,526 719 2.34 307
1979 23,081.01 15,117 15,460 3,005 2.72 1,105
1981 31,606.16 20,026 20,481 4,804 3.12 1,540
1988 93,242.95 51,321 52,486 22,108 4.68 4,724
1990 67,856.28 35,539 36,346 17,939 5.18 3,463
1991 575,477.40 293, 415 300,076 160,306 5.44 29,468
1992 134,184.86 66,484 67,993 39,355 5.71 6,892
1993 1,017,679.30 489,569 500,683 313,460 5.98 52,418
1994 1,208,952.05 562,888 575,667 391,495 6.27 62,439
1995
.
891,327.62 401,219 410,327 302,735 6.56 46,149
1996 534,220.96 231,638 236,897 190,480 6.87 27,726
1997 950,435.55 396,392 405,391 354,957 7.18 49,437
1998 758,601.56 303,034 309,913 296,968 7.51 39,543
1999 67,108.50 25,591 26,172 27,515 7.85 3,505
2000 407,017.92 147,611 150,962 174,652 8.20 21,299
2001 172,790.12 59,347 60,694 77,538 8.56 9,058
2002 1,747,987.90 564,950 577,776 820,614 8.94 91,791
2003 176,828.58 53,473 54,687 86,776 9.33 9,301
2004 910,853.61 255,039 260,829 467,854 9.75 47,985
2005 2,646,165.04 676,000 691,347 1,425,585 10.21 139,626
2006 3,372,072.25 766,135 783,528 1,914,130 10.74 178,224
2007 3, 812, 872.91 742,229 759,079 2,291,219 11.35 201,870
2008 1,492,196.89 235,564 240,912 952,846 12.04 79,140
2009 635,078.03 74,518 76,210 431,852 12.80 33,738
2010 3,595,261.69 260,786 266,706 2,609,503 13.64 191,313
2011 2,695,220.81 67,553 69,086 2,087,091 14.53 143,640
28,086,567.01 6,845,125 7,000,292 15,468,962 1,477,834
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10.5 5.26
C
111-1105
.
0
1111
WASHINGTON PROPERTY
0
171
•i
.
•i
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 360.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-R3
NET SALVAGE PERCENT.. 0
1959 1,728.27 1,418 1,605 123 8.97 14
1960 1,484.22 1,205 1,364 120 9.40 13
1961 3,045.42 2,445 2,767 278 9.85 28
1962 2,862.93 2,272 2,571 292 10.32 28
1963 5,628.28 4,411 4,992 636 10.81 59
1964 2,577.71 1,994 2,257 321 11.32 28
1965 4,142.36 3,161 3,577 565 11.85 48
1966 3,012.36 2,266 2,565 447 12.39 36
1967 2,925.26 2,167 2,452 473 12.96 36
1968 2,793.09 2,037 2,305 488 13.54 36
1969 4,347.96 3,118 3,529 819 14.14 58
.
1970 2,727.44 1,923 2,176 551 14.75 37
1971 6,412.39 4,439 5,024 1,388 15.39 90
1972 5,973.45 4,058 4,593 1,380 16.03 86
1973 11,506.95 7,664 8,674 2,833 16.70 170
1974 14,775.71 9,640 10,910 3,866 17.38 222
1975 15,085.53 9,634 10,903 4,183 18.07 231
1976 1,131.84 707 800 332 18.77 18
1978 1,049.62 625 707 343 20.22 17
1979 3,049.80 1,771 2,004 1,046 20.97 50
1980 6,191.62 3,502 3,963 2,229 21.72 103
1981 8,292.54 4,563 5,164 3,129 22.49 139
1982 4,820.97 2,578 2,918 1,903 23.26 82
1983 2,673.49 1,388 1,571 1,102 24.05 46
1986 79,818.40 37,547 42,494 37,324 26.48 1,410
1989 3,493.74 1,467 1,660 1,834 29.00 63
1991 1,356.39 523 592 764 30.73 25
1995 4,658.14 1,465 1,658 3,000 34.28 88
1996 2,496.86 740 838 1,659 35.19 47
1997 4,832.71 1,343 1,520 3,313 36.11 92
1998 3,808.15 988 1,118 2,690 37.03 73
1999 8,779.98 2,114 2,393 6,387 37.96 168
2008 11,653.55 799 904 10,750 46.57 231
2009 6,627.34 326 369 6,258 47.54 132
2010 654.30 19 22 632 48.52 13
2011 1,024.47 10 11 1,013 49.51 20
247,443.24 126,327 142,970 104,473 4,037
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 25.9 1.63
111-1107
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPJ
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -5
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1913 120.17 119 126
1927 2,366.87 2,174 2,460 25 7.52 3
1929 2,207.24 2,004 2,268 50 8.12 6
1931 233.14 209 237 8 8.73 1
1939 113.06 96 109 10 11.40 1
1941 26.39 22 25 3 12.14
1947 1,521.87 1,210 1,369 229 14.56 16
1948 1,098.61 865 979 175 14.99 12
1950 2,142.22 1,653 1,871 378 15.90 24
1951 3,025.68 2,311 2,615 562 16.36 34
1952 6,462.86 4,881 5,524 1,262 16.84 75
1953 10,843.10 8,099 9,166 2,219 17.32 128
1954 10,142.37 7,487 8,473 2,176 17.82 122
1955 1,999.88 1,459 1,651 449 18.32 25
1956 21,114.85 15,209 17,213 4,958 18.84 263
1957 3,298.56 2,346 2,655 808 19.36 42
1958 17,998.15 12,630 14,294 4,604 19.90 231
1959 10,723.10 7,424 8,402 2,857 20.44 140
1960 5,384.39 3,675 4,159 1,495 21.00 71
1961 4,312.98 2,901 3,283 1,246 21.56 58
1962 7,275.25 4,820 5,455 2,184 22.14 99
1963 7,250.32 4,730 5,353 2,260 22.72 99
1964 16,253.00 10,436 11,811 5,255 23.31 225
1966 3,001.80 1,863 2,108 1,044 24.53 43
1968 16,653.75 9,973 11,287 6,199 25.78 240
1969 11,376.09 6,687 7,568 4,377 26.41 166
1972 6,624.05 3,665 4,148 2,807 28.38 99
1974 27.85 15 17 12 29.73
1975 179.55 93 105 84 30.42 3
1976 12,116.88 6,126 6,933 5,790 31.11 186
1977 5,458.43 2,693 3,048 2,683 31.81 84
1978 29,122.64 14,005 15,850 14,729 32.52 453
1979 960.06 450 509 499 33.24 15
1980 73,686.57 33,566 37,989 39,382 33.97 1,159
1981 10,010.75 4,432 5,016 5,495 34.70 158
1983 5,324.55 2,219 2,511 3,080 36.19 85
1984 1,063.04 429 486 630 36.94 17
1985 6,561.76 2,561 2,898 3,992 37.70 106
1986 131,983.61 49,728 56,280 82,303 38.47 2,139
1987 13,588.09 4,934 5,584 8,683 39.25 221
1988 28,368.90 9,914 11,220 18,567 40.03 464
.
.
III3IDI
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -5
1989 57,865.07 19,432 21,993 38,765 40.81 950
1990 79,785.69 25,677 29,060 54,715 41.61 1,315
1992 397,706.20 116,855 132,253 285,339 43.21 6,604
1993 10,886.44 3,044 3,445 7,986 44.02 181
1994 262,959.68 69,764 78,957 197,151 44.84 4,397
1995 42,176.47 10,577 11,971 32,314 45.67 708
1996 561,484.76 132,751 150,243 439,316 46.49 9,450
1997 19,225.85 4,263 4,825 15,362 47.33 325
1998 58,874.03 12,189 13,795 48,023 48.17 997
2001 4,024.22 654 740 3,485 50.72 69
2002 28,358.67 4,179 4,730 25,047 51.58 486
2003
.
140,668.71 18,585 21,033 126,669 52.45 2,415
2004 9,178.63 1,073 1,214 8,424 53.32 158
2005 38,854.00 3,944 4,464 36,333 54.20 670
2006 15,857.22 1,365 1,545 15,105 55.08 274
2007 8,747.12 618 699 8,485 55.96 152
2008 3,554.77 196 222 3,511 56.85 62
2009 3,029.45 119 135 3,046 57.75 53
2010 5,940.65 141 160 6,078 58.64 104
2011 52,743.62 415 469 54,912 59.55 922
2,293,943.68 675,954 765,008 1,643,633 37,605
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.7 1.64
111-1109
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 53-Ri
NET SALVAGE PERCENT.. -20
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1930 57.58 59 67 2 7.93
1931 121.00 123 139 6 8.27 1
1936 206.95 201 227 21 10.01 2
1938 59.80 57 65 7 10.74 1
1940 189.61 178 201 27 11.49 2
1944 94.26 85 96 17 13.05 1
1945 281.33 252 285 53 13.46 4
1946 15,389.00 13,634 15,430 3,037 13.87 219
1947 35,044.93 30,723 34,771 7,283 14.28 510
1948 18,805.02 16,307 18,455 4,111 14.70 280
1949 51,283.94 43,973 49,766 11,775 15.13 778
1950 26,582.54 22,534 25,503 6,396 15.56 411
1951 221,214.64 185,369 209,790 55,668 15.99 3,481
1952 132,315.46 109,527 123,957 34,822 16.44 2,118
1953 448,707.79 366,856 415,188 123,261 16.89 7,298
1954 307,748.38 248,475 281,210 88,088 17.34 5,080
1955 91,382.90 72,830 82,425 27,234 17.80 1,530
1956 296,447.79 233,108 263,819 91,918 18.27 5,031
1957 311,219.82 241,414 273,219 100,245 18.74 5,349
1958 117,020.32 89,501 101,292 39,132 19.22 2,036
1959 69,093.22 52,078 58,939 23,973 19.71 1,216
1960 225,535.18 167,492 189,558 81,084 20.20 4,014
1961 142,948.59 104,541 118,314 53,224 20.70 2,571
1962 241,486.37 173,815 196,714 93,070 21.21 4,388
1963 209,233.05 148,185 167,708 83,372 21.72 3,838
1964 124,842.34 86,947 98,402 51,409 22.24 2,312
1965 81,891.64 56,070 63,457 34,813 22.76 1,530
1966 210,890.14 141,862 160,552 92,516 23.29 3,972
1967 308, 937 .21 204,039 230,920 139,805 23.83 5,867
1968 162,669.44 105,410 119,297 75,906 24.38 3,113
1969 203,613.85 129,406 146,455 97,882 24.93 3,926
1970 70,754.77 44,071 49,877 35,029 25.49 1,374
1971 1,324.19 808 914 675 26.05 26
1972 247,845.13 148,035 167,538 129,876 26.62 4,879
1973 156,587.63 91,470 103,521 84,384 27.20 3,102
1974 162,788.28 92,955 105,201 90,145 27.78 3,245
1975 97,743.90 54,508 61,689 55,604 28.37 1,960
1976 540,666.06 294,166 332,921 315,878 28.97 10,904
1977 310,475.73 164,706 186,405 186,166 29.57 6,296
1978 643,140.46 332,300 376,079 395,690 30.18 13,111
1979 291,709.18 146,692 166,018 184,033 30.79 5,977
E1
.
111-1110
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 53-Ri
NET SALVAGE PERCENT.. -20
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1980 1,871,771.40 9i4,982 1,035,527 1,210,599 31.41 38,542
1981 456,200.45 216,496 245,018 302,423 32.04 9,439
1982 1,392,173.54 640,812 725,236 945,372 32.67 28,937
1983 197,236.97 87,931 99,515 137,169 33.31 4,118
1984 16,773.10 7,235 8,188 11,940 33.95 352
1985 257,346.12 107,270 121,402 187,413 34.59 5,418
1986 765,897.53 307,974 348,548 570,529 35.24 16,190
1987 66, 336.24 25,683 29,067 50,536 35.90 1,408
1988 85,848.91 31,955 36,165 66,854 36.56 1,829
1989 550,138.25 196,558 222,454 437,712 37.22 11,760
1990 2,083,323.47 713,197 807,157 1,692,831 37.88 44,689
1991 3,813,807.12 1,247,756 1,412,142 3,164,427 38.55 82,086
1992 3,568,976.29 1,112,707 1,259,301 3,023,471 39.23 77,070
1993 1,330,238.18 394,554 446,535 1,149,751 39.90 28,816
1994 2,561,468.88 720,306 815,203 2,258,560 40.58 55,657
1995 1,397,508.64 371,156 420,054 1,256,956 41.27 30,457
1996 3,387,447.94 847,499 959,153 3,105,785 41.95 74,035
1997 2,084,284.48 488,898 553,308 1,947,833 42.64 45,681
1998 2,108,378.05 461,608 522,423 2,007,631 43.33 46,334
1999 445,783.92 90,635 102,576 432,365 44.02 9,822
2000 461,291.84 86,481 97,874 455,676 44.72 10,190
2001 604,944.24 103,823 117,501 608,432 45.42 13,396
2002 639,195.85 99,569 112,687 654,348 46.12 14,188
2003 1,276,887.13 178,386 201,888 1,330,377 46.83 28,409
2004 841,274.84 104,002 117,704 891,826 47.54 18,759
2005 1,164,431.56 124,962 141,425 1,255,893 48.26 26,023
2006 833,657.74 75,880 85,877 914,512 48.98 18,671
2007 456,915.63 34,137 38,634 509,665 49.70 10,255
2008 3,717,747.55 217,176 245,788 4,215,509 50.42 83,608
2009 350,493.96 14,683 16,617 403,976 51.15 7,898
2010 583,426.01 14,660 16,592 683,519 51.89 13,172
2011 725,296.49 6,075 6,875 863,481 52.63 16,407
46,674,851.74 14, 459, 808 16, 364, 818 39,645,004 995,369
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39.8 2.13
S
Ill-jill
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-R4
NET SALVAGE PERCENT.. 0
1963 1,810.06 1,810 1,810
1967 2,168.50 2,168 2,168
1971 2,840.25 2,840 2,840
1973 342.20 342 342
1975 1,534.80 1,513 1,535
1979 1,881.90 1,787 1,882
1986 33,069.95 28,533 32,358 712 3.43 208
1987 12,054.03 10,174 11,538 516 3.90 132
1988 70,133.63 57,706 65,442 4,692 4.43 1,059
1990 156,571.08 121,061 137,290 19,281 5.67 3,401
1991 120,674.60 90,072 102,147 18,528 6.34 2,922
1992 103,286.99 74,160 84,102 19,185 7.05 2,721
1994 32,353.78 21,289 24,143 8,211 8.55 960
1996 61,123.95 36,259 41,120 20,004 10.17 1,967
1997 93,376.05 52,216 59,216 34,160 11.02 3,100
1998 41,406.86 21,697 24,606 16,801 11.90 1,412
2001 5,268.00 2,179 2,471 2,797 14.66 191
2003 68,108.46 22,939 26,014 42,094 16.58 2,539
2010 111,380.73 6,683 7,579 103,802 23.50 4,417
919,385.82 555,428 628,603 290,783 25,029
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.6 2.72
II
111-1112
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 52-R1.5
NET SALVAGE PERCENT.. -100
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1954 1,119,531.47 1,624,171 1,838,148 400,915 14.28 28,075
1955 150,932.94 216,531 245,058 56,808 14.70 3,864
1956 156,513.20 221,948 251,189 61,837 15.13 4,087
1957 143,620.19 201,235 227,747 59,493 15.57 3,821
1958 109,583.27 151,646 171,625 47,542 16.02 2,968
1959 121,758.03 166,341 188,256 55,260 16.48 3,353
1960 161,152.67 217,247 245,868 76,437 16.95 4,510
1961 177,157.37 235,552 266,585 87,730 17.43 5,033
1962 172,078.11 225,553 255,269 88,887 17.92 4,960
1963 247,490.42 319,644 361,756 133,225 18.42 7,233
1964 249,831.46 317,766 359,630 140,033 18.93 7,397
1965
.
239,652.92 300,026 339,553 139,753 19.45 7,185
1966 281,319.28 346,456 392,100 170,539 19.98 8,535
1967 265,826.28 321,852 364,254 167,399 20.52 8,158
1968 306,047.54 364,080 412,046 200,049 21.07 9,494
1969 314,937.66 367,872 416,337 213,538 21.63 9,872
1970 376,247.76 431,240 488,054 264,442 22.20 11,912
1971 376,313.49 422,916 478,633 273,994 22.78 12,028
1972 355,767.61 391,892 443,522 268,013 23.36 11,473
1973 474,548.68 511,782 579,207 369,890 23.96 15,438
1974 461,731.26 487,302 551,502 371,961 24.56 15,145
1975 394,585.48 407,031 460,655 328,516 25.18 13,047
1976 502,911.89 506,784 573,550 432,274 25.80 16,755
1977 637,197.88 626,659 709,218 565,178 26.43 21,384
1978 755,682.80 724,579 820,039 691,327 27.07 25,538
1979 825,389.58 771,112 872,702 778,077 27.71 28,079
1980 1,179,216.68 1,071,719 1,212,913 1,145,520 28.37 40,378
1981 898,441.68 793,737 898,308 898,575 29.03 30,953
1982 1,113,762.10 955,274 1,081,127 1,146,397 29.70 38,599
1983 828,938.83 689,296 780,107 877,771 30.38 28,893
1984 967,362.00 779,094 881,736 1,052,988 31.06 33,902
1985 1,038,397.92 808,746 915,294 1,161,502 31.75 36,583
1986 889,956.68 669,176 757,337 1,022,576 32.45 31,512
1987 1,251,318.42 907,206 1,026,726 1,475,911 33.15 44,522
1988 1,149,378.95 801,922 907,571 1,391,187 33.86 41,086
1989 1,182,823.08 792,491 896,898 1,468,748 34.58 42,474
1990 651,664.56 418,564 473,708 829,621 35.30 23,502
1991 2,655,372.60 1,631,036 1,845,917 3,464,828 36.03 96,165
1992 2,484,815.98 1,456,500 1,648,387 3,321,245 36.76 90,349
1993 4,069,614.49 2,269,624 2,568,636 5,570,593 37.50 148,549
W 1994 4,467,163.41 2,364,202 2,675,674 6,258,653 38.24 163,668
111-1113
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 52-R1.5
NET SALVAGE PERCENT.. -100
1995 4,959,837.59 2,481,804 2,808,770 7,110,905 38.99 182,378
1996 4,327,074.02 2,038,744 2,307,339 6,346,809 39.75 159,668
1997 6,166,009.26 2,727,226 3,086,525 9,245,494 40.50 228,284
1998 3,866,474.92 1,595,694 1,805,919 5,927,031 41.27 143,616
1999 3,293,754.88 1,263,023 1,429,420 5,158,090 42.03 122,724
2000 3,356,123.94 1,187,531 1,343,982 5,368,266 42.80 125,427
2001 2,891,111.82 936,258 1,059,605 4,722,619 43.58 108,367
2002 3,161,618.84 929,010 1,051,403 5,271,835 44.36 118,842
2003 3,330,426.16 877,434 993,032 5,667,820 45.15 125,533
2004 2,029,897.85 473,129 535,461 3,524,335 45.94 76,716
2005 3,687,026.51 747,360 845,821 6,528,232 46.73 139,701
2006 2,672,671.28 459,486 520,021 4,825,322 47.53 101,522
2007 3,068,351.28 433,128 490,190 5,646,513 48.33 116,832
2008 3,297,005.40 362,671 410,451 6,183,560 49.14 125,836
2009 2,505,850.24 197,561 223,589 4,788,111 49.95 95,858
2010 2,397,908.65 113,421 128,364 4,667,453 50.77 91,933
2011 2,672,098.33 42,112 47,660 5,296,537 51.59 102,666
91,889,277.59 44,153,396 49,970,394 133,808,161 3,346,382
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.0 3.64
•i
.
•i
111-1114
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 60-Ri
NET SALVAGE PERCENT.. -60
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1954 1,510,199.80 1,479,198 1,674,075 742,245 23.27 31,897
1955 179,864.82 173,772 196,666 91,118 23.77 3,833
1956 174,993.46 166,686 188,646 91,344 24.28 3,762
1957 181,842.58 170,737 193,231 97,717 24.79 3,942
1958 104,913.03 97,024 109,806 58,055 25.32 2,293
1959 160,420.35 146,131 165,383 91,290 25.84 3,533
1960 165,516.81 148,435 167,991 96,836 26.37 3,672
1961 189,535.37 167,246 189,280 113,977 26.91 4,235
1962 164,346.97 142,608 161,396 101,559 27.46 3,698
1963 269,256.48 229,695 259,956 170,854 28.01 6,100
1964 313,552.65 262,883 297,517 204,167 28.56 7,149
1965
.
210,192.89 173,088 195,892 140,417 29.12 4,822
1966 269,159.95 217,554 246,216 184,440 29.69 6,212
1967 286,251.55 227,018 256,927 201,075 30.26 6,645
1968 309,833.70 240,927 272,668 223,066 30.84 7,233
1969 309,036.05 235,525 266,554 227,904 31.42 7,253
1970 356,386.20 266,007 301,052 269,166 32.01 8,409
1971 323,309.22 236,145 267,256 250,039 32.61 7,668
1972 370,721.58 264,843 299,735 293,420 33.21 8,835
1973 537,705.35 375,533 425,008 435,321 33.81 12,876
1974 600,501.15 409,465 463,410 497,392 34.43 14,446
1975 584,097.31 388,775 439,994 494,562 35.04 14,114
1976 740,346.12 480,538 543,847 640,707 35.66 17,967
1977 851,429.42 538,335 609,258 753,029 36.29 20,750
1978 1,055,609.23 649,698 735,292 953,683 36.92 25,831
1979 1,046,988.69 626,803 709,381 965,801 37.55 25,720
1980 1,815,953.07 1,056,158 1,195,302 1,710,223 38.19 44,782
1981 1,687,718.98 952,333 1,077,798 1,622,552 38.84 41,775
1982 1,856,895.04 1,015,588 1,149,387 1,821,645 39.49 46,129
1983 869,705.92 460,596 521,277 870,252 40.14 21,680
1984 1,205,710.61 617,652 699,025 1,230,112 40.79 30,157
1985 1,108,818.83 548,502 620,764 1,153,346 41.45 27,825
1986 1,036,533.05 494,219 559,330 1,099,123 42.12 26,095
1987 1,122,480.87 515,443 583,350 1,212,619 42.78 28,345
1988 1,069,676.64 472,078 534,272 1,177,211 43.45 27,093
1989 751,322.74 318,164 360,081 842,035 44.12 19,085
1990 549,481.66 222,720 252,062 627,109 44.80 13,998
1991 2,022,807.04 783,231 886,418 2,350,073 45.48 51,673
1992 2,054,755.89 758,353 858,262 2,429,347 46.16 52,629
1993 2,976,145.86 1,044,413 1,182,009 3,579,824 46.84 76,427 W 1994 2,174,240.99 723,587 818,916 2,659,870 47.52 55,974
111-1115
PACIFICORP
WASHINGTON PROPERTY
I
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-Ri
NET SALVAGE PERCENT.. -60
1995 1,601,402.63 503,481 569,812 1,992,432 48.21 41,328
1996 1, 895, 192.56 560,977 634,883 2,397,425 48.90 49,027
1997 2,514,257.03 697,274 789,136 3,233,675 49.60 65,195
1998 2,028,441.69 525,220 594,415 2,651,092 50.29 52,716
1999 1, 241, 525. 51 298,304 337,604 1,648,837 50.99 32,336
2000 1,788,417.26 396,313 448,525 2,412,943 51.69 46,681
2001 899,181.90 182,239 206,248 1,232,443 52.40 23,520
2002 1,509,735.28 277,791 314,389 2,101,187 53.10 39,570
2003 1,289,974.17 212,939 240,993 1,822,966 53.81 33,878
2004 827,859.84 120,762 136,672 1,187,904 54.53 21,784
2005 2,245,062.49 284,387 321,854 3,270,246 55.25 59,190
2006 538,546.79 57,879 65,504 796,171 55.97 14,225
2007 1,894,130.38 167,199 189,227 2,841,382 56.69 50,121
2008 1,723,692.04 118,590 134,214 2,623,693 57.42 45,693
2009 783,097.32 38,629 43,718 1,209,238 58.15 20,795
2010 612,510.15 18,130 20,518 959,498 58.89 16,293
2011 1,151,536.72 11,368 12,866 1,829,593 59.63 30,682
58,112,821.68 22, 969,188 25,995,268 66,985,247 1,469,596
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.6 2.53
•i
111-1116
PACIFICORP
.

WASHINGTON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 50-R3
NET SALVAGE PERCENT.. -50
ANNUAL
ACCRUAL
(7)
1967 852.99 948 1,073 206 12.96 16
1968 6,840.23 7,482 8,468 1,792 13.54 132
1969 14,857.72 15,984 18,090 4,197 14.14 297
1970 20,705.47 21,896 24,781 6,277 14.75 426
1971 81,494.50 84,616 95,764 26,478 15.39 1,720
1972 17,168.20 17,496 19,801 5,951 16.03 371
1973 26,089.65 26,064 29,498 9,636 16.70 577
1974 46,124.20 45,137 51,084 18,102 17.38 1,042
1975 40,542.33 38,835 43,951 16,862 18.07 933
1976 69,686.32 65,289 73,890 30,639 18.77 1,632
1977 63,030.15 57,691 65,292 29,253 19.49 1,501
1978 118,546.37 105,909 119,862 57,958 20.22 2,866
1979 100,807.10 87,793 99,359 51,852 20.97 2,473
1980 118,452.63 100,495 113,735 63,944 21.72 2,944
1981 117,260.37 96,775 109,525 66,366 22.49 2,951
1982 116,168.09 93,190 105,467 68,785 23.26 2,957
1983 138,458.63 107,790 121,991 85,697 24.05 3,563
1984 138,307.74 104,353 118,101 89,361 24.85 3,596
1985 257,271.20 187,859 212,608 173,299 25.66 6,754
1986 213,971.32 150,978 170,869 150,088 26.48 5,668
1987 252,014.95 171,547 194,147 183,875 27.31 6,733
1988 188,328.86 123,450 139,714 142,779 28.15 5,072
1989 282,798.26 178,163 201,635 222,562 29.00 7,675
1990 366,803.79 221,623 250,821 299,385 29.86 10,026
1991 715,383.31 413,563 468,048 605,027 30.73 19,688
1992 584,757.49 322,786 365,311 511,825 31.60 16,197
1993 1,325,362.24 696,213 787,936 1,200,107 32.49 36,938
1994 1,772,822.64 883,929 1,000,382 1,658,852 33.38 49,696
1995 917,234.59 432,568 489,557 886,295 34.28 25,855
1996 731,374.15 324,950 367,760 729,301 35.19 20,725
1997 525,138.41 218,825 247,654 540,054 36.11 14,956
1998 643,139.68 250,246 283,215 681,495 37.03 18,404
1999 136,005.86 49,125 55,597 148,412 37.96 3,910
2000 293,555.91 97,842 110,732 329,602 38.89 8,475
2001 1,031,069.20 314,270 355,673 1,190,931 39.84 29,893
2002 253,146.95 70,020 79,245 300,475 40.78 7,368
2003 221,603.54 54,913 62,148 270,257 41.74 6,475
2004 476, 896.71 104,583 118,361 596,984 42.69 13,984
2005 1,031,601.29 196,211 222,061 1,325,341 43.66 30,356
2006 183,227.18 29,573 33,469 241,372 44.62 5,410
2007 445,207.21 58,901 66,661 601,150 45.59 13,186
I
.
111-1117
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-R3
NET SALVAGE PERCENT.. -50
2008 556,675.34 57,282 64,829 770,184 46.57 16,538
2009 474,013.31 34,982 39,590 671,430 47.54 14,123
2010 545,835.42 24,235 27,428 791,325 48.52 16,309
2011 467,843.97 6,877 7,783 693,983 49.51 14,017
16,128,475.47 6,753,257 7,642,966 16,549,747 454,428
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 36.4 2.82
•i
•i
111-1118
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-R3
NET SALVAGE PERCENT.. -35
1965 107.22 110 124 21 11.85 2
1966 0.32
1967 22,190.44 22,192 25,116 4,841 12.96 374
1968 25,476.54 25,080 28,384 6,009 13.54 444
1969 32,749.83 31,709 35,887 8,325 14.14 589
1970 24,116.43 22,953 25,977 6,580 14.75 446
1971 135,788.65 126,890 143,607 39,708 15.39 2,580
1972 79,262.09 72,698 82,276 24,728 16.03 1,543
1973 131,716.83 118,427 134,029 43,789 16.70 2,622
1974 89,135.54 78,505 88,848 31,485 17.38 1,812
1975 108,357.98 93,416 105,723 40,560 18.07 2,245
1976
.
227,517.81 191,845 217,120 90,029 18.77 4,796
1977 271,679.54 223,801 253,286 113,481 19.49 5,823
1978 362,793.38 291,708 330,139 159,632 20.22 7,895
1979 335,326.30 262,832 297,459 155,232 20.97 7,403
1980 292,968.05 223,699 253,170 142,337 21.72 6,553
1981 284,664.26 211,440 239,296 145,001 22.49 6,447
1982 179,242.11 129,409 146,458 95,519 23.26 4,107
1983 210,635.49 147,582 167,025 117,333 24.05 4,879
1984 206,112.82 139,961 158,400 119,852 24.85 4,823
1985 254,195.17 167,052 189,060 154,103 25.66 6,006
1986 187,617.58 119,145 134,842 118,442 26.48 4,473
1987 197,206.33 120,815 136,732 129,497 27.31 4,742
1988 193,567.15 114,195 129,240 132,076 28.15 4,692
1989 248,144.92 140,698 159,234 175,762 29.00 6,061
1990 114,579.64 62,306 70,515 84,168 29.86 2,819
1991 798,308.32 415,352 470,073 607,643 30.73 19,774
1992 793,410.16 394,166 446,095 625,009 31.60 19,779
1993 705,827.15 333,694 377,657 575,210 32.49 17,704
1994 351,996.22 157,955 178,765 296,430 33.38 8,880
1995 1,003,300.32 425,841 481,943 872,512 34.28 25,453
1996 932,649.72 372,939 422,072 837,005 35.19 23,785
1997 1,106,761.51 415,069 469,752 1,024,376 36.11 28,368
1998 837,697.70 293,353 332,001 798,891 37.03 21,574
1999 491,984.86 159,934 181,004 483,176 37.96 12,729
2000 707,270.98 212,160 240,111 714,705 38.89 18,378
2001 1,031,210.79 282,882 320,150 1,071,985 39.84 26,907
2002 563,320.27 140,233 158,708 601,774 40.78 14,757
2003 835,914.63 186,426 210,987 917,498 41.74 21,981
2004 1,066,315.70 210,459 238,186 1,201,340 42.69 28,141 W 2005 1,086,784.52 186,036 210,545 1,256,614 43.66 28,782
111-1119
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-R3
NET SALVAGE PERCENT.. -35
2006 796,905.47 115,758 131,009 944,813 44.62 21,175
2007 1,178,382.43 140,310 158,795 1,432,021 45.59 31,411
2008 1,029,431.69 95,336 107,896 1,281,837 46.57 27,525
2009 1, 125, 143. 96 74,732 84,578 1,434,366 47.54 30,172
2010 597,784.55 23,887 27,034 779,975 48.52 16,075
2011 831,447.33 11,000 12,449 1,110,005 49.51 22,420
22,087,000.70 7,785,990 8,811,757 21,005,694 559,946
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 37.5 2.54
•i
SI
111-1120
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 43-R2
NET SALVAGE PERCENT.. -25
.ECIATION ACCRUAL
DECEMBER 31., 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1925 174.15 218 218
1927 510.99 639 639
1929 119.68 150 150
1932 265.33 331 332
1936 1,466.17 1,785 1,833
1937 548.38 663 685
1938 321.27 386 402
1939 532.78 636 666
1940 1,359.74 1,612 1,700
1941 546.31 643 683
1942 1,543.65 1,805 1,930
1943 1,905.15 2,211 2,381
1944 4,088.70 4,712 5,111
1945 7,770.79 8,889 9,713
1946 10,698.89 12,148 13,374
1947 20,591.79 23,208 25,740
1948 10,087.84 11,284 12,610
1949 7,011.29 7,784 8,764
1954 19,662.48 20,966 23,730 848 6.32 134
1956 302.69 317 359 19 6.96 3
1957 1,989.24 2,065 2,337 150 7.29 21
1958 42,842.09 44,050 49,856 3,697 7.63 485
1959 34,859.28 35,488 40,166 3,408 7.98 427
1960 39,229.22 39,526 44,736 4,301 8.34 516
1961 98,159.68 97,846 110,743 11,957 8.71 1,373
1962 115,074.41 113,435 128,387 15,456 9.09 1,700
1963 114,575.57 111,611 126,322 16,897 9.49 1,781
1964 104,161.10 100,255 113,470 16,731 9.89 1,692
1965 136,022.51 129,260 146,298 23,730 10.31 2,302
1966 160,170.74 150,160 169,953 30,260 10.75 2,815
1967 208,388.84 192,637 218,029 42,457 11.20 3,791
1968 281,356.52 256,330 290,117 61,579 11.66 5,281
1969 315,907.13 283,491 320,858 74,026 12.13 6,103
1970 485,474.80 428,741 485,254 121,590 12.62 9,635
1971 541,103.02 469,847 531,778 144,601 13.13 11,013
1972 631,319.99 538,824 609,847 179,303 13.64 13,145
1973 757,698.94 634,791 718,463 228,661 14.18 16,126
1974 745,060.31 612,505 693,240 238,085 14.72 16,174
1975
. 1976
636,590.49 512,973 580,588 215,150 15.28 14,080
950,067.16 749,841 848,678 338,906 15.85 21,382
1977 1,288,461.06 994,805 1,125,931 484,645 16.44 29,480
111-1 121
PAC IF I CORP
WASHINGTON PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 43-R2
NET SALVAGE PERCENT.. -25
1978 1,648,648.17 1,244,626 1,408,681 652,129 17.03 38,293
1979 2,144,642.52 1,581,057 1,789,457 891,346 17.64 50,530
1980 1,669,449.52 1,200,167 1,358,361 728,451 18.27 39,871
1981 1,560,535.48 1,093,292 1,237,399 713,270 18.90 37,739
1982 1,998,394.81 1,362,281 1,541,844 956,150 19.55 48,908
1983 1,665,234.58 1,103,218 1,248,634 832,909 20.21 41,213
1984 3,176,867.09 2,042,805 2,312,068 1,659,016 20.88 79,455
1985 2,254,084.23 1,404,858 1,590,033 1,227,572 21.56 56,937
1986 2,029,329.97 1,223,508 1,384,779 1,151,883 22.26 51,747
1987 2,646,971.89 1,542,027 1,745,282 1,563,433 22.96 68,094
1988 2,387,530.11 1,341,583 1,518,417 1,465,996 23.67 61,935
1989 2, 410, 623. 53 1,303,424 1,475,229 1,538,050 24.40 63,035
1990 2,865,214.30 1,488,407 1,684,594 1,896,924 25.13 75,484
1991 3,439,888.90 1,711,947 1,937,599 2,362,262 25.88 91,278
1992 3,068,923.90 1,460,424 1,652,923 2,183,232 26.63 81,984
1993 2,514,088.65 1,140,108 1,290,386 1,852,225 27.40 67,599
1994 3,726,569.57 1,606,524 1,818,280 2,839,932 28.17 100,814
1995 2,781,963.88 1,136,224 1,285,990 2,191,465 28.95 75,698
1996 2,604,246.97 1,003,091 1,135,309 2,120,000 29.75 71,261
1997 2,062,118.34 746,306 844,677 1,732,971 30.55 56,726
1998 1,007,074.86 341,058 386,013 872,831 31.35 27,841
1999 2,136,851.21 672,734 761,407 1,909,657 32.17 59,361
2000 3,129,874.95 909,855 1,029,783 2,882,561 33.00 87,350
2001 2,427,462.23 647,101 732,396 2,301,932 33.83 68,044
2002 2,332,301.69 564,767 639,209 2,276,168 34.67 65,652
2003 2,610,032.43 567,519 642,324 2,620,217 35.52 73,767
2004 2,796,344.84 538,961 610,002 2,885,429 36.37 79,335
2005 3,566,762.90 598,280 677,139 3,781,315 37.23 101,566
2006 2,478,040.95 352,966 399,491 2,698,060 38.10 70,815
2007 4,049,056.51 473,183 535,553 4,525,768 38.98 116,105
2008 4,736,285.63 432,304 489,286 5,431,071 39.86 136,254
2009 3,875,138.66 253,483 286,895 4,557,028 40.75 111,829
2010 3,514,138.15 137,930 156,110 4,236,563 41.65 101,718
2011 3,572,962.01 46,761 52,925 4,413,278 42.55 103,720
98,665,673.60 3,871,647 45,124,546 78,207,546 2,621,417
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.8 2.66
111-1122
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -30
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1954 80,972.25 68,901 77,978 27,286 19.00 1,436
1955 15,420.89 12,947 14,653 5,394 19.48 277
1956 15,823.13 13,105 14,832 5,738 19.96 287
1957 46,602.85 38,068 43,083 17,501 20.44 856
1958 96,448.01 77,668 87,900 37,482 20.93 1,791
1959 113,129.54 89,765 101,591 45,477 21.43 2,122
1960 125,947.20 98,417 111,383 52,348 21.94 2,386
1961 110,530.21 85,038 96,241 47,448 22.45 2,113
1962 124,498.72 94,254 106,672 55,176 22.97 2,402
1963 162,202.40 120,806 136,722 74,141 23.49 3,156
1964 174,542.06 127,809 144,647 82,258 24.02 3,425
1965
.
147,965.38 106,459 120,484 71,871 24.56 2,926
1966 124,071.77 87,685 99,237 62,056 25.10 2,472
1967 149,694.35 103,848 117,529 77,074 25.65 3,005
1968 154,885.53 105,436 119,327 82,024 26.20 3,131
1969 148,483.92 99,076 112,129 80,900 26.77 3,022
1970 160,525.47 104,986 118,817 89,866 27.33 3,288
1971 166,236.42 106,444 120,467 95,640 27.91 3,427
1972 174,548.71 109,372 123,781 103,132 28.49 3,620
1973 174,418.37 106,898 120,981 105,763 29.07 3,638
1974 184,426.77 110,419 124,966 114,789 29.67 3,869
1975 186,218.49 108,851 123,192 118,892 30.27 3,928
1976 220,594.14 125,816 142,392 144,380 30.87 4,677
1977 247,857.24 137,792 155,945 166,269 31.48 5,282
1978 271,634.29 147,027 166,397 186,728 32.10 5,817
1979 310,256.02 163,386 184,911 218,422 32.72 6,675
1980 305,878.48 156,599 177,230 220,412 33.34 6,611
1981 330,578.39 164,320 185,968 243,784 33.97 7,176
1982 324,395.47 156,342 176,939 244,775 34.61 7,072
1983 267,104.10 124,689 141,116 206,119 35.25 5,847
1984 253,274.83 114,341 129,405 199,852 35.90 5,567
1985 264,526.03 115,356 130,554 213,330 36.55 5,837
1986 396,497.18 166,819 188,797 326,649 37.20 8,781
1987 219,507.54 88,930 100,646 184,714 37.86 4,879
1988 211,850.50 82,523 93,395 182,011 38.52 4,725
1989 168,839.83 63,093 71,405 148,087 39.19 3,779
1990 292,856.33 104,799 118,606 262,107 39.86 6,576
1991 390,870.29 133,684 151,296 356,835 40.53 8,804
1992
. 1993
213,525.78 69,599 78,768 198,816 41.21 4,824
230,280.83 71,414 80,823 218,542 41.88 5,218
1994 585,898.71 172,137 194,815 566,853 42.57 13,316
111-1 123
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -30
1995 360,369.42 100,086 113,272 355,208 43.25 8,213
1996 477,543.46 124,838 141,285 479,521 43.94 10,913
1997 245,181.83 60,098 68,016 250,720 44.63 5,618
1998 598,008.80 136,824 154,850 622,561 45.32 13,737
1999 385,791.97 81,975 92,775 408,755 46.01 8,884
2000 1,494,429.75 292,832 331,412 1,611,347 46.71 34,497
2001 50,902.39 9,132 10,335 55,838 47.41 1,178
2002 452,798.72 73,633 83,334 505,304 48.12 10,501
2003 393,381.20 57,368 64,926 446,470 48.83 9,143
2004 497,789.23 64,240 72,703 574,423 49.54 11,595
2005 748,077.90 83,985 95,050 877,451 50.25 17,462
2006 457,752.30 43,601 49,345 545,733 50.97 10,707
2007 736,602.52 57,455 65,025 892,558 51.70 17,264
2008 736,883.34 44,937 50,857 907,091 52.42 17,304
2009 890, 619.31 38,949 44,080 1,113,725 53.15 20,954
2010 894,425.94 23,464 26,556 1,136,198 53.89 21,084
2011 913,838.19 7,995 9,048 1,178,942 54.63 21,580
18,678,214.69 5,636,330 6,378,889 17,902,790 418,674
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.8 2.24
SI
S
111-1124
PACIFICORP
10
WASHINGTON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 55-R4
NET SALVAGE PERCENT.. -50
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1963 245.77 290 328 41 11.68 4
1965 19,884.63 22,777 25,778 4,049 13.00 311
1966 27,038.95 30,470 34,484 6,074 13.68 444
1967 18,627.78 20,636 23,355 4,587 14.38 319
1968 30,042.76 32,708 37,017 8,047 15.08 534
1969 17,453.25 18,659 21,117 5,063 15.80 320
1970 14,658.53 15,379 17,405 4,583 16.53 277
1971 40,776.91 41,948 47,474 13,691 17.28 792
1972 44,297.89 44,652 50,535 15,912 18.04 882
1973 85,297.15 84,188 95,279 32,667 18.81 1,737
1974 107,469.97 103,758 117,428 43,777 19.60 2,234
1975 136,756.88 129,049 146,051 59,084 20.40 2,896
1976 218,327.46 201,197 227,704 99,787 21.21 4,705
1977 S 299,856.25 269,542 305,053 144,731 22.04 6,567
1978 311,716.49 273,064 309,039 158,536 22.88 6,929
1979 336,616.85 287,075 324,896 180,029 23.73 7,587
1980 215,427.12 178,610 202,141 121,000 24.60 4,919
1981 209,536.00 168,753 190,985 123,319 25.47 4,842
1982 248,033.66 193,738 219,262 152,788 26.36 5,796
1983 263, 789.46 199,642 225,944 169,740 27.25 6,229
1984 433,279.59 317,161 358,945 290,974 28.16 10,333
1985 494,724.73 349,723 395,797 346,290 29.08 11,908
1986 451,129.56 307,591 348,115 328,579 30.00 10,953
1987 289,523.92 190,061 215,101 219,185 30.93 7,086
1988 280,916.47 177,209 200,555 220,820 31.87 6,929
1989 276,774.53 167,422 189,479 225,683 32.82 6,876
1990 523,628.43 303,181 343,124 442,319 33.77 13,098
1991 955,684.47 528,326 597,930 835,597 34.73 24,060
1992 441,208.62 232,237 262,833 398,980 35.70 11,176
1993 743,916.63 371,888 420,883 694,992 36.67 18,953
1994 1,320,078.39 625,004 707,345 1,272,773 37.64 33,814
1995 965,556.16 431,343 488,170 960,164 38.62 24,862
1996 1,246,998.27 523,739 592,739 1,277,758 39.60 32,267
1997 1,125,400.59 442,586 500,895 1,187,206 40.58 29,256
1998 1,328,953.02 487,114 551,289 1,442,141 41.56 34,700
1999 1,023,993.59 347,687 393,493 1,142,497 42.55 26,851
2000 2,546,426.68 795,860 900,711 2,918,929 43.54 67,040
2001 535,188.28 152,818 172,951 629,831 44.53 14,144
2002 1,073,959.85 277,372 313,915 1,297,025 45.53 28,487
2003 1,312,089.85 303,447 343,425 1,624,710 46.52 34,925 W 2004 1,711,105.55 349,066 395,054 2,171,604 47.52 45,699
111-1 125
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R4
NET SALVAGE PERCENT.. -50
2005 1,791,469.10 317,090 358,865 2,328,339 48.51 47,997
2006 1,507,080.60 225,655 255,384 2,005,237 49.51 40,502
2007 2,075,231.85 254,133 287,614 2,825,234 50.51 55,934
2008 1,824,246.76 174,143 197,085 2,539,285 51.50 49,307
2009 1,424,909.37 97,143 109,941 2,027,423 52.50 38,618
2010 1,273,337.55 52,086 58,948 1,851,058 53.50 34,599
2011 1,052,039.04 14,345 16,235 1,561,824 54.50 28,657
32,674,705.21 11,131,565 12,598,096 36,413,962 847,355
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.0 2.59 •i
•l
111-1126
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-S5
NET SALVAGE PERCENT.. -1
1960 1,655.22 1,672 1,672
1961 5,813.74 5,872 5,872
1962 7,956.98 8,037 8,037
1963 31,595.75 31,912 31,912
1964 49,020.08 49,510 49,510
1965 54,921.77 55,471 55,471
1966 48,188.55 48,670 48,670
1967 57,183.21 57,755 57,755
1968 41,223.79 41,636 41,636
1969 12,246.87 12,369 12,369
1970 13,421.47 13,556 13,556
1971 7,953.90 8,033 8,033
1972 12,018.98 12,139 12,139 S 1973 18,651.18 18,747 18,838
1974 20,461.12 20,360 20,666
1975 24,589.48 24,368 24,835
1976 50,882.85 50,261 51,392
1977 59,575.97 58,655 60,172
1978 40,271.52 39,503 40,674
1979 37,492.14 36,625 37,867
1980 45,053.95 43,794 45,504
1981 33,521.32 32,394 33,857
1982 26,622.74 25,566 26,889
1983 27,350.10 26,066 27,624
1984 60,276.76 56,910 60,880
1985 53,437.48 49,892 53,972
1986 35,868.29 33,053 36,227
1987 31,756.97 28,790 32,075
1988 17,136.03 15,224 17,307
1999 13,784.30 6,961 8,689 5,233 12.50 419
2000 37,672.28 17,503 21,849 16,200 13.50 1,200
2001 32,211.49 13,664 17,056 15,478 14.50 1,067
2002 68,661.22 26,352 32,895 36,453 15.50 2,352
2003 32,696.50 11,228 14,016 19,007 16.50 1,152
2004 101,858.99 30,863 38,526 64,352 17.50 3,677
2005 135,375.03 35,549 44,375 92,354 18.50 4,992
2006 121,015.58 26,890 33,566 88,660 19.50 4,547
2007 51,441.74 9,352 11,674 40,282 20.50 1,965
2008 184,295.29 26,059 32,529 153,609 21.50 7,145 S
111-1127
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-S5
NET SALVAGE PERCENT.. -1
2009 40,670.97 4,108 5,128 35,950 22.50 1,598
2010 9,347,932.75 566,485 707,131 8,734,281 23.50 371,672
2011 248,502.03 5,020 6,266 244,721 24.50 9,989
11,342,266.38 1,686,874 1,909,111 9,546,578 411,775
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 23.2 3.63
.
•i
.1
111-1128
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 30-L0
NET SALVAGE PERCENT.. -25
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1962 17,188.30 12,719 14,395 7,090 12.24 579
1963 11,648.73 8,508 9,629 4,932 12.47 396
1964 18,266.44 13,175 14,911 7,922 12.69 624
1965 12,016.09 8,551 9,678 5,342 12.92 413
1966 16,304.90 11,447 12,955 7,426 13.15 565
1967 18,044.29 12,488 14,133 8,422 13.39 629
1968 15,251.47 10,403 11,774 7,290 13.63 535
1969 19,867.13 13,352 15,111 9,723 13.87 701
1970 20,649.02 13,663 15,463 10,348 14.12 733
1971 23,420.57 15,253 17,262 12,014 14.37 836
1972 18,712.89 11,992 13,572 9,819 14.62 672
1973
.
21,605.00 13,611 15,404 11,602 14.88 780
1974 17,296.33 10,709 12,120 9,500 15.14 627
1975 18,202.63 11,073 12,532 10,221 15.40 664
1976 26,200.59 15,644 17,705 15,046 15.67 960
1977 22,783.54 13,338 15,095 13,384 15.95 839
1978 28,432.16 16,325 18,476 17,064 16.22 1,052
1979 35,278.40 19,830 22,442 21,656 16.51 1,312
1980 20,919.10 11,514 13,031 13,118 16.79 781
1981 36,695.19 19,754 22,356 23,513 17.08 1,377
1982 32,721.32 17,206 19,473 21,429 17.38 1,233
1983 11,473.19 5,890 6,666 7,675 17.68 434
1984 3,047.66 1,525 1,726 2,084 17.99 116
1985 229.01 112 127 159 18.30 9
1986 5,099.60 2,420 2,739 3,636 18.61 195
1987 2,681.41 1,237 1,400 1,952 18.93 103
1988 2,885.75 1,291 1,461 2,146 19.26 111
1989 4,131.80 1,792 2,028 3,137 19.59 160
1991 1,247.60 506 573 986 20.27 49
1992 3,861.79 1,509 1,708 3,119 20.62 151
1993 6,022.83 2,264 2,562 4,967 20.98 237
1994 2,666.19 962 1,089 2,244 21.34 105
1995 1,859.55 643 728 1,596 21.70 74
1996 584.50 193 218 513 22.08 23
1997 1,461.53 459 519 1,308 22.46 58
1998 163.31 49 55 149 22.85 7
1999 8,277.71 2,332 2,639 7,708 23.24 332
2000 4,970.01 1,315 1,488 4,725 23.65 200
2001
. 2002
313.16 77 87 304 24.07 13
2,484.44 569 644 2,462 24.50 100
2003 1,771.73 373 423 1,792 24.95 72
111-1129
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 30-LO
NET SALVAGE PERCENT.. -25
2006 652.02 97 110 705 26.43
2007 1,802.87 228 258 1,996 26.97
2008 332.48 34 38 378 27.54
2009 511.73 39 44 596 28.16
2010 1,331.81 65 74 1,591 28.83
521,367.77 306,536 346,921 304,789
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.0
ANNUAL
ACCRUAL
(7)
27
74
14
21
55
19,048
3.65
.
•i
111-1130
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 45-Ri
NET SALVAGE PERCENT.. -30
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1954 158,252.92 155,393 175,865 29,864 11.01 2,712
1955 3,199.25 3,104 3,513 646 11.41 57
1956 5,108.59 4,897 5,542 1,099 11.82 93
1957 9,483.72 8,975 10,157 2,172 12.24 177
1958 4,780.61 4,466 5,054 1,161 12.66 92
1959 4,122.06 3,800 4,301 1,058 13.09 81
1960 3,651.57 3,321 3,759 988 13.52 73
1961 7,077.02 6,346 7,182 2,018 13.96 145
1962 1,406.71 1,243 1,407 422 14.41 29
1963 3,199.86 2,785 3,152 1,008 14.87 68
1964 21,886.29 18,759 21,230 7,222 15.33 471
1965
.
7,676.40 6,473 7,326 2,653 15.81 168
1966 12,447.58 10,328 11,689 4,493 16.28 276
1967 11,693.05 9,536 10,792 4,409 16.77 263
1968 14,845.54 11,897 13,464 5,835 17.26 338
1969 46,984.96 36,960 41,829 19,251 17.77 1,083
1970 16,167.25 12,484 14,129 6,888 18.27 377
1971 17,114.67 12,959 14,666 7,583 18.79 404
1972 17,294.64 12,830 14,520 7,963 19.32 412
1973 67,041.55 48,710 55,127 32,027 19.85 1,613
1974 36,572.75 26,002 29,428 18,117 20.39 889
1975 38,042.08 26,453 29,938 19,517 20.93 932
1976 24,352.41 16,539 18,718 12,940 21.49 602
1977 40,625.29 26,935 30,484 22,329 22.05 1,013
1978 13,513.42 8,737 9,888 7,679 22.62 339
1979 17,919.01 11,285 12,772 10,523 23.20 454
1980 116,481.68 71,372 80,775 70,651 23.79 2,970
1981 142,945.85 85,151 96,369 89,461 24.38 3,669
1982 122,020.72 70,572 79,870 78,757 24.98 3,153
1983 73,811.66 41,388 46,841 49,114 25.59 1,919
1984 20,840.12 11,319 12,810 14,282 26.20 545
1985 54,326.78 28,532 32,291 38,334 26.82 1,429
1986 21,492.25 10,897 12,333 15,607 27.45 569
1987 27,712.21 13,538 15,322 20,704 28.09 737
1988 16,651.97 7,827 8,858 12,790 28.73 445
1989 70,403.51 31,789 35,977 55,548 29.37 1,891
1990 47,325.07 20,480 23,178 38,345 30.02 1,277
1991 114,047.92 47,180 53,396 94,866 30.68 3,092
1992
. 1993
64,390.44 25,410 28,758 54,950 31.34 1,753
179,236.93 67,314 76,182 156,826 32.00 4,901
1994 157,380.60 56,059 63,444 141,151 32.67 4,321
111-1131
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 45-Ri
NET SALVAGE PERCENT.. -30
1995 256,182.18 86,220 97,579 235,458 33.35 7,060
1996 149,381.24 47,384 53,627 140,569 34.02 4,132
1997 211,209.41 62,847 71,127 203,445 34.70 5,863
1998 142,318.24 39,512 44,717 140,297 35.39 3,964
1999 52,959.50 13,662 15,462 53,385 36.07 1,480
2000 98,416.56 23,427 26,513 101,429 36.76 2,759
2001 28,000.92 6,099 6,903 29,498 37.46 787
2002 128,971.95 25,522 28,884 138,780 38.15 3,638
2003 177,353.33 31,458 35,602 194,957 38.86 5,017
2004 83,140.49 13,066 14,787 93,296 39.56 2,358
2005 160,693.11 21,958 24,851 184,050 40.27 4,570
2006 89,845.10 10,408 11,779 105,020 40.99 2,562
2007 121,555.56 11,553 13,075 144,947 41.71 3,475
2008 118,681.31 8,811 9,972 144,314 42.43 3,401
2009 140,876.37 7,489 8,476 174,663 43.16 4,047
2010 146,579.22 4,701 5,321 185,232 43.89 4,220
2011 52,814.10 564 638 68,020 44.63 1,524
3,992,505.50 1,494,726 1,691,649 3,498,608 106,689
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 32.8 2.67
.
.
111-1132
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 40-R3
NET SALVAGE PERCENT.. -10
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1953 245.17 255 270
1965 28,805.16 27,329 31,686
1986 14,560.00 9,149 10,665 5,351 17.15 312
1987 3,076.45 1,869 2,179 1,205 17.91 67
1988 18,859.91 11,052 12,883 7,863 18.69 421
1989 300,362.74 169,495 197,576 132,823 19.48 6,818
1990 7,322.53 3,969 4,627 3,428 20.29 169
1992 65,945.68 32,770 38,199 34,341 21.93 1,566
1993 374,026.82 177,120 206,465 204,965 22.78 8,998
1994 96,959.32 43,649 50,881 55,774 23.63 2,360
1995 6,980,252.03 2,977,252 3,470,511 4,207,766 24.49 171,816
1996
.
45,015.09 18,111 21,112 28,405 25.37 1,120
1997 335,557.25 126,790 147,796 221,317 26.26 8,428
1998 28,556.70 10,091 11,763 19,649 27.15 724
1999 29,590.21 9,716 11,326 21,223 28.06 756
2000 12,193.14 3,695 4,307 9,105 28.98 314
2001 176,581.56 49,046 57,172 137,068 29.90 4,584
2002 21,123.65 5,327 6,210 17,026 30.83 552
2003 1,998,750.70 452,367 527,313 1,671,313 31.77 52,607
2004 5,737.15 1,149 1,339 4,972 32.72 152
2005 128,772.89 22,381 26,089 115,561 33.68 3,431
2006 94,729.36 13,963 16,276 87,926 34.64 2,538
2007 27,222.10 3,294 3,840 26,104 35.60 733
2008 65,748.69 6,202 7,229 65,095 36.57 1,780
2009 32,509.02 2,190 2,553 33,207 37.55 884
2010 129,150.74 5,221 6,086 135,980 38.53 3,529
2011 67,974.31 916 1,068 73,704 39.51 1,865
11,089,628.37 4,184,368 4,877,421 7,321,170 276,524
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.5 2.49
111-1133
PACIFICORP
WASHINGTON PROPERTY

.
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 13-L2.5
NET SALVAGE PERCENT.. +10
1992 15, 850.49 10,918 12,726 1,539 3.05 505
1993 62,356.42 41,918 48,861 7,260 3.29 2,207
1994 33,632.96 22,074 25,730 4,540 3.52 1,290
1995 100,030.09 63,989 74,587 15,440 3.76 4,106
1996 15,878.30 9,904 11,544 2,746 3.99 688
1997 76,090.75 46,357 54,035 14,447 4.20 3,440
1998 50,958.45 30,375 35,406 10,457 4.39 2,382
2000 50,349.09 28,618 33,358 11,956 4.79 2,496
2001 111,042.43 61,116 71,239 28,699 5.05 5,683
2002 127,641.46 67,160 78,284 36,593 5.40 6,776
2003 104,495.17 51,653 60,208 33,838 5.86 5,774
2004 187,205.11 85,021 99,103 69,382 6.44 10,774
2005 332,773.44 135,696 158,171 141,325 7.11 19,877
2006 234,512.48 83,126 96,894 114,167 7.88 14,488
2007 35,088.48 10,397 12,119 19,461 8.72 2,232
2008 143,706.62 33,727 39,313 90,023 9.61 9,368
2009 182,923.00 31,153 36,313 128,318 10.54 12,174
2010 139,895.25 14,431 16,822 109,084 11.51 9,477
2011 372,911.78 12,908 15,046 320,575 12.50 25,646
2,377,341.77 840,541 979,759 1,159,849 139,383
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.3 5.86
.
•1
111-1134
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 16-L2.5
NET SALVAGE PERCENT.. +10
1988 66,958.47 45,686 53,253 7,010 3.87 1,811
1991 22,401.56 14,378 16,759 3,402 4.59 741
1992 21,720.52 13,659 15,921 3,627 4.82 752
1993 17,086.03 10,534 12,279 3,098 5.04 615
1994 48,324.96 29,249 34,094 9,398 5.24 1,794
1995 103,361.21 61,454 71,633 21,392 5.43 3,940
1996 145,980.01 85,317 99,448 31,934 5.61 5,692
1997 152,740.69 87,550 102,051 35,416 5.81 6,096
1998 40,936.10 22,912 26,707 10,135 6.05 1,675
2001 48,323.20 23,920 27,882 15,609 7.20 2,168
2002 417,225.15 193,617 225,685 149,818 7.75 19,331
2003 8,391.10 3,587 4,181 3,371 8.40 401
2004 367,115.56 141,869 165,367 165,037 9.13 18,076
2005 S 964,140.59 329,736 384,350 483,377 9.92 48,728
2006 269,126.02 79,175 92,289 149,924 10.77 13,921
2007 362,534.27 88,709 103,401 222,880 11.65 19,131
2008 118,771.12 22,849 26,633 80,261 12.58 6,380
2009 331,799.41 46,101 53,737 244,882 13.53 18,099
2011 891,272.28 25,067 29,219 772,926 15.50 49,866
4,398,208.25 1,325,369 1,544,889 2,413,498 219,217
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.0 4.98
111-1135
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 33-S0.5
NET SALVAGE PERCENT.. +15
1954 4,417.09 3,421 3,755
1957 3,975.06 2,975 3,379
1964 943.16 648 757 45 6.32 7
1967 2,974.50 1,962 2,291 237 7.39 32
1972 5,954.00 3,644 4,255 806 9.24 87
1976 5,388.53 3,078 3,594 986 10.82 91
1978 14,531.94 7,991 9,330 3,022 11.65 259
1979 5,433.75 2,929 3,420 1,199 12.07 99
1985 4,781.70 2,243 2,619 1,445 14.79 98
1991 22,371.77 8,718 10,179 8,837 17.87 495
1992 72,042.00 27,037 31,569 29,667 18.43 1,610
1993 64,097.32 23,114 26,989 27,494 19.00 1,447
1994 14,599.00 5,046 5,892 6,517 19.58 333
1995 26,098.60 8,618 10,063 12,121 20.18 601
1996 18,201.59 5,720 6,679 8,792 20.80 423
1997 30,026.41 8,948 10,448 15,074 21.43 703
1998 11,152.56 3,137 3,663 5,817 22.08 263
2000 28,515.91 7,022 8,199 16,040 23.44 684
2002 25,738.85 5,383 6,285 15,593 24.88 627
2003 8,612.22 1,635 1,909 5,411 25.63 211
2004 14,179.73 2,411 2,815 9,238 26.40 350
2005 21,198.40 3,167 3,698 14,321 27.20 527
2006 146,648.31 18,848 22,007 102,644 28.01 3,665
2007 41,681.77 4,445 5,190 30,240 28.86 1,048
2009 8,343.17 509 594 6,498 30.63 212
2010 71,986.39 2,689 3,140 58,048 31.55 1,840
2011 119,842.31 1,513 1,767 100,099 32.51 3,079
793,736.04 166,851 194,486 480,190 18,791
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 25.6 2.37
•i
111-1136
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 10-R4
NET SALVAGE PERCENT.. +10
1998 49,439.01 42,804 44,495
2000 71,837.66 58,770 64,654
2001 91,606.80 72,140 82,446
2002 409,709.99 305,316 362,208 6,531 1.72
2005 276,855.76 153,987 182,680 66,490 3.82
2009 115,114.18 25,797 30,604 72,999 7.51
2011 907,416.06 40,834 48,443 768,231 9.50
1,921,979.46 699,648 815,530 914,252
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.2
.
ANNUAL
ACCRUAL
(7)
3,797
17,406
9,720
80,866
111,789
5.82
111-1137
PACIFICORP
WASHINGTON PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 13-L1.5
NET SALVAGE PERCENT.. +15
1979 6,767.10 5,093 5,752
1984 57,710.74 40,488 47,198 1,856 2.27 818
1986 49,208.02 33,365 38,894 2,933 2.63 1,115
1990 27,956.42 17,457 20,350 3,413 3.45 989
1992 159,207.90 94,624 110,305 25,022 3.91 6,399
1993 344,578.07 199,166 232,172 60,719 4.16 14,596
1994 34,062.84 19,132 22,303 6,650 4.41 1,508
1995 50,835.09 27,721 32,315 10,895 4.66 2,338
1996 186,510.76 98,535 114,864 43,670 4.92 8,876
1997 205,131.40 104,886 122,268 52,094 5.18 10,057
1998 67,199.01 33,173 38,671 18,448 5.45 3,385
2001 57,408.04 25,186 29,360 19,437 6.29 3,090
2002 923,709.07 385,934 449,892 335,261 6.61 50,720
2004 407,304.15 149,136 173,851 172,358 7.40 23,292
2005 535,010.36 178,406 207,972 246,787 7.90 31,239
2006 698,360.95 206,391 240,595 353,012 8.48 41,629
2007 239,286.02 60,235 70,217 133,176 9.15 14,555
2008 554,195.15 112,693 131,369 339,697 9.89 34,348
2009 917,887.24 138,034 160,909 619,295 10.70 57,878
2010 316,342.10 29,371 34,238 234,653 11.58 20,264
2011 862,512.29 27,067 31,553 701,582 12.52 56,037
6,701,182.72 1,986,093 2,315,048 3,380,957 383,133
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.8 5.72
L
.
IiI-1138
111-1139
WYOMING PROPERTY
0
I
0
PACIFICORP
.

WYOMING PROPERTY
ACCOUNT 360.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 50-R4
NET SALVAGE PERCENT.. 0
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1965 25,634.18 20,948 24,291 1,343 9.14 147
1967 5,934.38 4,705 5,456 478 10.36 46
1968 8,678.11 6,769 7,849 829 11.00 75
1969 14,613.36 11,203 12,991 1,622 11.67 139
1970 17,071.95 12,855 14,906 2,166 12.35 175
1971 30,680.30 22,679 26,298 4,382 13.04 336
1972 19,242.45 13,955 16,182 3,060 13.74 223
1973 39,363.50 27,980 32,445 6,918 14.46 478
1974 36,608.95 25,480 29,546 7,063 15.20 465
1975 69,215.67 47,136 54,658 14,558 15.95 913
1976 18,362.77 12,226 14,177 4,186 16.71 251
1977 45,654.76 29,685 34,422 11,233 17.49 642
1978 44,339.24 28,120 32,607 11,732 18.29 641
1979 34,880.88 21,556 24,996 9,885 19.10 518
1980 42,295.42 25,445 29,506 12,789 19.92 642
1981 113,099.55 66,141 76,696 36,404 20.76 1,754
1982 83,419.14 47,365 54,923 28,496 21.61 1,319
1983 100,055.67 55,071 63,859 36,197 22.48 1,610
1984 2,781.20 1,482 1,718 1,063 23.36 46
1986 720,909.54 358,292 415,469 305,441 25.15 12,145
1987 99,892.60 47,829 55,462 44,431 26.06 1,705
1988 28,356.87 13,056 15,139 13,218 26.98 490
1989 12,381.91 5,470 6,343 6,039 27.91 216
1990 11,020.01 4,661 5,405 5,615 28.85 195
1991 18,692.79 7,556 8,762 9,931 29.79 333
1992 5,677.71 2,186 2,535 3,143 30.75 102
1993 13,445.39 4,918 5,703 7,742 31.71 244
1994 1,311,633.71 454,612 527,158 784,476 32.67 24,012
1995 13,398.73 4,384 5,084 8,315 33.64 247
1996 6,499.49 1,999 2,318 4,181 34.62 121
1997 67,591.67 19,466 22,572 45,020 35.60 1,265
1998 70,409.50 18,898 21,914 48,496 36.58 1,326
2000 4,509.86 1,033 1,198 3,312 38.55 86
2002 11,903.56 2,255 2,615 9,289 40.53 229
2008 439,594.28 30,772 35,682 403,912 46.50 8,686
C]
.
111-1140
PACIFICORP
WYOMING PROPERTY • I
ACCOUNT 360.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-R4
NET SALVAGE PERCENT.. 0
2009 137,617.08 6,881 7,979 129,638 47.50 2,729
2010 68,638.41 2,059 2,388 66,250 48.50 1,366
2011 599,205.29 5,992 6,948 592,257 49.50 11,965
4,393,309.88 1,473,120 1,708,200 2,685,110 77,882
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.5 1.77
.
Ill-I 141
PACIFICORP
WYOMING PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R2.5
NET SALVAGE PERCENT.. -10
1929 640.70 622 705
1930 582.59 563 641
1946 673.84 593 688 53 12.03 4
1948 147.78 128 148 15 12.82 1
1949 352.23 302 350 37 13.23 3
1950 1,409.27 1,197 1,388 162 13.66 12
1954 721.39 588 682 112 15.53 7
1956 9,600.62 7,648 8,869 1,692 16.55 102
1957 53,415.58 42,031 48,739 10,018 17.08 587
1958 990.83 770 893 197 17.62 11
1959 30,562.08 23,432 27,172 6,446 18.18 355
1960
.
5,843.89 4,419 5,124 1,304 18.75 70
1961 21,491.94 16,021 18,578 5,063 19.34 262
1962 16,375.79 12,030 13,950 4,063 19.93 204
1963 1,526.91 1,105 1,281 399 20.54 19
1964 2,190.79 1,560 1,809 601 21.16 28
1965 33,303.52 23,330 27,053 9,581 21.79 440
1966 2,813.65 1,937 2,246 849 22.44 38
1967 992.58 672 779 313 23.09 14
1968 1,967.88 1,307 1,516 649 23.76 27
1969 1,873.86 1,222 1,417 644 24.43 26
1970 256.08 164 190 92 25.11 4
1971 29,464.66 18,469 21,417 10,994 25.81 426
1972 69,390.20 42,605 49,404 26,925 26.51 1,016
1973 2,763.66 1,660 1,925 1,115 27.23 41
1974 26,479.05 15,559 18,042 11,085 27.95 397
1975 51,190.61 29,394 34,085 22,225 28.68 775
1976 25,316.80 14,194 16,459 11,389 29.42 387
1977 74,905.11 40,965 47,503 34,893 30.17 1,157
1978 35,257.12 18,797 21,797 16,986 30.92 549
1979 7,193.54 3,734 4,330 3,583 31.69 113
1980 376,658.55 190,175 220,526 193,798 32.46 5,970
1981 323,427.22 158,673 183,996 171,774 33.24 5,168
1982 206,658.39 98,393 114,096 113,228 34.03 3,327
1983 12,158.90 5,613 6,509 6,866 34.82 197
1984 10,283.26 4,594 5,327 5,985 35.63 168
1985 5,339.98 2,307 2,675 3,199 36.44 88
1986 89,379.44 37,279 43,228 55,089 37.25 1,479
1987
. 1988
41, 117.18 16,523 19,160 26,069 38.08 685
199,720.89 77,222 89,546 130,147 38.91 3,345
1989 233,014.13 86,550 100,363 155,953 39.74 3,924
111-1142
PACIFICORP
WYOMING PROPERTY

.
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R2.5
NET SALVAGE PERCENT.. -10
1990 33,897.51 12,062 13,987 23,300 40.59 574
1991 91,827.46 31,245 36,231 64,779 41.44 1,563
1992 520,961.32 169,052 196,031 377,026 42.30 8,913
1993 878,283.75 271,159 314,434 651,678 43.16 15,099
1994 479,207.70 140,306 162,698 364,430 44.03 8,277
1995 498,710.83 138,062 160,096 388,486 44.90 8,652
1996 70,401.19 18,354 21,283 56,158 45.78 1,227
1997 14,640.51 3,578 4,149 11,956 46.67 256
1998 115,931.50 26,440 30,660 96,865 47.56 2,037
1999 94,890.81 20,093 23,300 81,080 48.45 1,673
2000 320,876.17 62,651 72,650 280,314 49.35 5,680
2001 3,444.39 615 713 3,076 50.26 61
2002 31,359.38 5,077 5,887 28,608 51.17 559
2003 15,479.26 2,248 2,607 14,420 52.08 277
2004 10,937.27 1,404 1,628 10,403 53.00 196
2005 39,868.89 4,444 5,153 38,703 53.92 718
2006 12,323.44 1,163 1,349 12,207 54.85 223
2007 1,830,116.44 141,926 164,576 1,848,552 55.77 33,146
2008 1,484,054.86 89,508 103,792 1,528,668 56.71 26,956
2009 61,400.87 2,656 3,080 64,461 57.64 1,118
2010 20,023.57 521 604 21,422 58.58 366
2011 810,183.21 6,978 8,092 883,110 59.53 14,835
9,446,272.82 2,153,889 2,497,606 7,893,294 163,832
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 48.2 1.73
~j
•i
111-1143
1918 349.55 347 385
1920 210.07 206 231
1922 1,994.76 1,929 2,194
1923 681.45 655 750
1926 3,091.38 2,910 3,374
1928 567.01 526 610
1929 693.00 639 741
1930 810.67 741 859
1932 17,901.78 16,119 18,691
1935 25.57 22 26
1936 43.89 38 44
1938 11,658.13 9,982 11,575
1939 9,038.75 7,668 8,892
1940 7,030.45 5,910 6,853
1941 707.31 589 683
1942 125.70 104 121
1943 70.88 58 67
1944 36,538.12 29,537 34,251
1945 1,214.77 972 1,127
1946 451.35 357 414
1947 28,388.59 22,228 25,775
1948 15,008.25 11,622 13,477
1949 30,692.39 23,498 27,248
1950 10,289.53 7,785 9,027
1951 91,444.98 68,365 79,275
1952 40,623.38 30,004 34,792
1953 132,841.62 96,895 112,358
1954 40,879.66 29,434 34,131
1955 22,645.45 16,087 18,654
1956 202,737.12 142,078 164,751
1957 598,995.49 414,023 480,094
1958 307,630.37 209,618 243,069
1959 218,772.56 146,883 170,323
1960 342,004.40 226,133 262,220
1961 317,476.91 206,678 239,660
1962 282,681.72 181,085 209,983
1963 91,510.87 57,670 66,873
1964 262,832.67 162,850 188,838
1965 844,329.09 514,023 596,052
1966 272,394.36 162,893 188,888
1967 53,557.17 31,438 36,455 S
27 7.93 3
14 8.59 2
21 8.93 2
33 9.28 4
1,001 9.98 100
2 11.06
4 11.44
1,249 12.19 102
1,051 12.58 84
880 12.97 68
95 13.37 7
17 13.77 1
11 14.17 1
5,941 14.58 407
209 15.00 14
82 15.42 5
5,452 15.85 344
3,032 16.28 186
6,514 16.72 390
2,291 17.17 133
21,314 17.62 1,210
9,894 18.07 548
33,768 18.53 1,822
10,837 19.00 570
6,256 19.48 321
58,260 19.96 2,919
178,801 20.44 8,748
95,324 20.93 4,554
70,327 21.43 3,282
113,985 21.94 5,195
109,565 22.45 4,880
100,967 22.97 4,396
33,789 23.49 1,438
100,278 24.02 4,175
332,710 24.56 13,547
110,746 25.10 4,412
22,458 25.65 876
PACIFICORP
.

WYOMING PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -10
ANNUAL
ACCRUAL
(7)
111-1 144
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -10
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1968 200,097.38 115,257 133,650 86,457 26.20 3,300
1969 135,369.27 76,429 88,626 60,280 26.77 2,252
1970 183,332.05 101,456 117,647 84,018 27.33 3,074
1971 621,452.69 336,706 390,438 293,160 27.91 10,504
1972 721,739.93 382,667 443,734 350,180 28.49 12,291
1973 93,117.02 48,290 55,996 46,433 29.07 1,597
1974 395,980.91 200,606 232,619 202,960 29.67 6,841
1975 1,325,981.07 655, 836 760,496 698,083 30.27 23,062
1976 473,132.74 228,335 264,773 255,673 30.87 8,282
1977 1,888,832.32 888,514 1,030,305 1,047,411 31.48 33,272
1978 578,180.78 264,804 307,062 328,937 32.10 10,247
1979 992,812.55 442,396 512,995 579,099 32.72 17,699
1980 2,942,073.13 1,274,512 1,477,902 1,758,378 33.34 52,741
1981 4,095,763.28 1,722,662 1,997,569 2,507,771 33.97 73,823
1982 5,815,107.48 2,371,418 2,749,855 3,646,763 34.61 105,367
1983 1,062,277.70 419,599 486,560 681,945 35.25 19,346
1984 202,350.75 77,297 89,632 132,954 35.90 3,703
1985 152,576.56 56,300 65,284 102,550 36.55 2,806
1986 1,584,319.34 564,024 654,032 1,088,719 37.20 29,267
1987 811,246.11 278,098 322,478 569,893 37.86 15,053
1988 2, 080, 180.87 685,636 795,051 1,493,148 38.52 38,763
1989 5,987,608.34 1,893,252 2,195,382 4,390,987 39.19 112,044
1990 1,459,020.32 441,787 512,288 1,092,634 39.86 27,412
1991 1,585,058.76 458,714 531,917 1,211,648 40.53 29,895
1992 6,972,391.66 1,923,007 2,229,885 5,439,746 41.21 132, 001
1993 9,324,067.26 2,446,682 2,837,129 7,419,345 41.88 177,157
1994 4,682,006.54 1,163,947 1,349,693 3,800,514 42.57 89,277
1995 7,507,350.90 1,764,257 2,045,801 6,212,285 43.25 143,637
1996 730,142.13 161,507 187,281 615,875 43.94 14,016
1997 3,238,172.41 671,613 778, 791 2,783,199 44.63 62,362
1998 6,169,747.84 1,194,463 1,385,078 5,401,645 45.32 119,189
1999 1,170,548.32 210,459 244,045 1,043,558 46.01 22,681
2000 2,996,082.39 496,759 576,033 2,719,658 46.71 58,224
2001 655,943.29 99,572 115,462 606,076 47.41 12,784
2002 967,584.12 133,139 154,386 909,957 48.12 18,910
2003 274,509.09 33,874 39,280 262,680 48.83 5,379
2004 587,946.19 64,202 74,447 572,294 49.54 11,552
2005 1,294,777.74 122,999 142,627 1,281,629 50.25 25,505
2006 754,484.59 60,809 70,513 759,420 50.97 14,899
2007 4,871,615.89 321,527 372,837 4,985,940 51.70 96,440
2008 9,072,245.76 468,137 542,843 9,436,627 52.42 180,020
111-1145
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -10
2009 1,807,594.01 66,888 77,562 1,910,791 53.15
2010 14,075,997.67 312,459 362,322 15,121,275 53.89
2011 4,626,487.93 34,250 39,716 5,049,421 54.63
121,468,248.25 28,575,744 33, 135, 853 100,479,220
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.7
ANNUAL
ACCRUAL
(7)
35,951
280,595
92,429
2,300,395
1.89
S
S
111-1146
PACIFICORP
WYOMING PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 20-R3
NET SALVAGE PERCENT.. 0
1972 1,083.57 1,084 1,084
1974 7,229.50 7,230 7,230
1975 1,057.69 1,058 1,058
1982 849.55 805 850
1986 370,104.46 331,614 370,104
1987 413,954.10 365,108 413,954
1988 4,462.37 3,867 4,462
1989 94,583.49 80,349 94,583
1990 64,081.90 53,252 63,463 619 3.38 183
1991 13,501.89 10,930 13,026 476 3.81 125
1992 324,044.15 254,699 303,537 20,507 4.28 4,791
1993 112,729.28 85,731 102,170 10,559 4.79 2,204
1994 66,058.96 48,355 57,627 8,432 5.36 1,573
1995 75,997.56 53,350 63,580 12,418 5.96 2,084
1996 35,225.20 23,583 28,105 7,120 6.61 1,077
1997 58,825.07 37,354 44,516 14,309 7.30 1,960
1998 195,768.59 117,265 139,750 56,019 8.02 6,985
1999 10,777.15 6,057 7,218 3,559 8.76 406
2002 62,447.13 27,539 32,820 29,627 11.18 2,650
2005 47,627.92 14,765 17,596 30,032 13.80 2,176
2007 44,609.83 9,703 11,564 33,046 15.65 2,112
2008 27,149.65 4,615 5,500 21,650 16.60 1,304
2009 0.01
2,032,169.02 1,538,313 1,783,797 248,372 29,630
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.4 1.46
•i
.
111-1 147
PACIFICORP
WYOMING PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 50-Ri
NET SALVAGE PERCENT.. -100
ANNUAL
ACCRUAL
(7)
I.
1954 573,145.75 804,697 933,110 213,182 14.90 14,308
1955 49,862.72 69,130 80,162 19,563 15.34 1,275
1956 227,823.92 311,754 361,504 94,144 15.79 5,962
1957 190,796.84 257,652 298,768 82,826 16.24 5,100
1958 178,990.78 238,416 276,462 81,520 16.70 4,881
1959 148,977.53 195,637 226,857 71,098 17.17 4,141
1960 395,810.09 512,337 594,096 197,524 17.64 11,198
1961 418,363.11 533,497 618,632 218,094 18.12. 12,036
1962 394,423.91 495,239 574,269 214,579 18.61 11,530
1963 311,919.31 385,532 447,055 176,784 19.10 9,256
1964 302,384.72 367,700 426,377 178,392 19.60 9,102
1965 312,145.80 373,202 432,757 191,535 20.11 9,524
1966 289,919.14 340,713 395,084 184,754 20.62 8,960
1967 248, 487.72 286,854 332,630 164,345 21.14 7,774
1968 7,308,756.72 8,282,283 9,603,967 5,013,546 21.67 231,359
1969 314,454.52 349,673 405,474 223,435 22.20 10,065
1970 271,092.88 295,600 342,772 199,414 22.74 8,769
1971 314,622.49 336,143 389,785 239,460 23.29 10,282
1972 343,717.40 359,528 416,901 270,534 23.85 11,343
1973 460,625.65 471,496 546,737 374,514 24.41 15,343
1974 445,763.41 446,120 517,312 374,215 24.98 14,981
1975 529,022.63 517,384 599,948 458,097 25.55 17,929
1976 612,237.42 584,319 677,564 546,911 26.14 20,922
1977 868,213.94 808,134 937,096 799,332 26.73 29,904
1978 1,011,940.73 918,033 1,064,532 959,349 27.32 35,115
1979 976,523.94 862,075 999,645 953,403 27.93 34,135
1980 1,290,983.74 1,108,697 1,285,623 1,296,344 28.53 45,438
1981 1,561,713.85 1,302,469 1,510,317 1,613,111 29.15 55,338
1982 1,523,055.54 1,232,457 1,429,132 1,616,979 29.77 54,316
1983 940,601.59 737,432 855,111 1,026,092 30.40 33,753
1984 1,082,030.25 821,045 952,067 1,211,994 31.03 39,059
1985 1,129,072.34 827,836 959,942 1,298,203 31.67 40,992
1986 1,143,872.50 809,404 938,568 1,349,177 32.31 41,757
1987 1,147,213.35 781,941 906,723 1,387,704 32.96 42,103
1988 940,300.47 616, 461 714,836 1,165,765 33.61 34,685
1989 1,196,128.99 752,604 872,704 1,519,554 34.27 44,341
1990 202,421.55 122,020 141,492 263,351 34.93 7,539
1991 1,450,232.40 835,334 968,636 1,931,829 35.60 54,265
1992 1,396,822.77 767,694 890,202 1,903,444 36.26 52,494
1993 2,987,770.16 1,560,811 1,809,885 4,165,655 36.94 112,768
1994 8,302,405.00 4,114,672 4,771,290 11,833,520 37.61 314,638
111-1148
PACIFICORP
WYOMING PROPERTY
SI
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-Ri
NET SALVAGE PERCENT.. -100
1995 4,463,965.71 2,090,922 2,424,591 6,503,340 38.29 169,844
1996 4,506,900.64 1,986,642 2,303,670 6,710,131 38.98 172,143
1997 5,058,734.94 2,092,293 2,426,181 7,691,289 39.66 193,931
1998 3,727,112.02 1,438,665 1,668,247 5,785,977 40.35 143,395
1999 2,517,222.82 902,173 1,046,141 3,988,305 41.04 97,181
2000 3,735,348.45 1,234,159 1,431,106 6,039,591 41.74 144,696
2001 2,446,879.50 740,915 859,150 4,034,609 42.43 95,089
2002 2,492,662.66 684,984 794,294 4,191,031 43.13 97,172
2003 3,257,019.43 802,530 930,597 5,583,442 43.84 127,60
2004 3,463,443.85 755,031 875,519 6,051,369 44.55 135,833
2005 3,682,348.40 698,173 809,587 6,555,110 45.26 144, 832
2006 2,327,704.34 374,295 434,025 4,221,384 45.98 91,809
2007 5, 183, 695. 78 684,248 793,440 9,573,952 46.70 205,010
2008 6,745,597.41 693,447 804,107 12,687,088 47.43 267,491
2009 6,919,493.53 509,275 590,545 13,248,442 48.16 275,092
2010 7,070,757.49 313,942 364,041 13,777,474 48.89 281,806
2011 9,541,284.42 141,211 163,745 18,918,824 49.63 381,197
120,934,818.96 51,936,930 60, 225, 010 181,644,628 4,552,561
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39.9 3.76
•l
•i
111-1 149
PACIFICORP
WYOMING PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEP R.ECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 57-R0.5
NET SALVAGE PERCENT.. -40
1954 1,480, 999.99 1,186,939 1,376,350 697,050 24.37 28,603
1955 50,561.00 39,926 46,297 24,488 24.85 985
1956 252,881.50 196,705 228,095 125,939 25.33 4,972
1957 208,837.58 159,934 185,456 106,917 25.82 4,141
1958 155,824.83 117,459 136,203 81,952 26.31 3,115
1959 143,643.59 106,513 123,510 77,591 26.81 2,894
1960 389,141.19 283,774 329,059 215,739 27.31 7,900
1961 258,134.83 185,071 214,605 146,784 27.81 5,278
1962 354,378.26 249,633 289,469 206,661 28.32 7,297
1963 238,826.42 165,243 191,612 142,745 28.83 4,951
1964 294,550.59 200,037 231,959 180,412 29.35 6,147
1965 304,310.74 202, 776 235,135 190,900 29.87 6,391
1966 246, 071 .29 160,826 186,491 158,009 30.39 5,199
1967 S 241,728.62 154,841 179,550 158,870 30.92 5,138
1968 5,490,101.62 3,445,313 3,995,115 3,691,027 31.45 117,362
1969 307,366.22 188,808 218,938 211,375 31.99 6,608
1970 274,532.20 164,999 191,330 193,015 32.53 5,933
1971 370,749.82 217,907 252,681 266,369 33.07 8,055
1972 341,674.07 196,207 227,518 250,826 33.62 7,461
1973 569,920.11 319,578 370,576 427,312 34.17 12,505
1974 598,561.83 327,552 379,823 458,164 34.72 13,196
1975 878,485.91 468,646 543,432 686,448 35.28 19,457
1976 854,860.00 444,290 515,190 681,614 35.84 19,018
1977 1,552,534.26 785,520 910,873 1,262,675 36.40 34,689
1978 1,610,025.37 792,068 918,466 1,335,570 36.97 36,126
1979 1,373,573.74 656,513 761,279 1,161,724 37.54 30,946
1980 2,654,649.62 1,231,651 1,428,198 2,288,311 38.11 60,045
1981 3,494,967.89 1,572,596 1,823,550 3,069,405 38.68 79,354
1982 3,195,574.51 1,392,382 1,614,578 2,859,226 39.26 72,828
1983 2,358,023.18 993,836 1,152,432 2,148,800 39.84 53,936
1984 2,232,115.05 908,989 1,054,045 2,070,916 40.42 51,235
1985 2,336,969.68 917,826 1,064,292 2,207,466 41.01 53,828
1986 2,017,352.14 763,548 885,395 1,938,898 41.59 46,619
1987 1,618,568.37 589,159 683,177 1,582,819 42.18 37,525
1988 1,275,494.92 445,798 516,938 1,268,755 42.77 29,665
1989 1,457,866.28 488, 414 566,355 1,474,658 43.36 34,010
1990 324,134.03 103,895 120,475 333,313 43.95 7,584
1991 2,530,795.63 773,887 897,384 2,645,730 44.55 59,388
1992 2,302,450.33 670,699 777,729 2,445,701 45.14 54,180
1993 3,315,653.52 916,964 1,063,293 3,578,622 45.74 78,238 W 1994 4,910,746.92 1,285,771 1,490,954 5,384,092 46.34 116,187
111-1150
PACIFICORP
WYOMING PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 57-R0.5
NET SALVAGE PERCENT.. -40
1995 2,922,057.78 722,000 837,216 3,253,665 46.94 69,315
1996 2,856,351.14 663,656 769,562 3,229,330 47.54 67,929
1997 3,580,935.33 779,269 903,625 4,109,684 48.14 85,369
1998 2,134,375.72 433,009 502,108 2,486,018 48.74 51,006
1999 1,144,957.19 215,419 249,796 1,353,144 49.34 27,425
2000 2,135,595.54 369,783 428,793 2,561,041 49.95 51,272
2001 1, 191, 564.17 188,772 218,896 1,449,294 50.55 28,671
2002 1,311,682.51 188,153 218,178 1,618,178 51.16 31,630
2003 1,226, 898.77 157,595 182,744 1,534, 914 51.77 29,649
2004 1,992,181.81 226,053 262,126 2,526,929 52.38 48,242
2005 1,955,484.79 192,596 223,330 2,514,349 52.99 47,449
2006 1,264,895.30 105,631 122,488 1,648,365 53.60 30,753
2007 5,350,041.19 365,290 423,583 7,066,475 54.22 130,330
2008 2,699,225.39 143,863 166,821 3,612,095 54.83 65,878
2009 1,306,333.16 49,727 57,662 1,771,204 55.45 31,942
2010 3,801,482.66 86,856 100,717 5,221,359 56.07 93,122
2011 3,469,132.51 26,421 30,637 4,826,149 56.69 85,132
95, 210, 832.61 29,386,586 34,076,089 99,219,077 2,214,103
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.8 2.33
111-1 151
PACIFICORP
WYOMING PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 42-R3
NET SALVAGE PERCENT.. -40
1963 148.37 179 208
1964 63.10 75 87 1 6.22
1965 2,205.48 2,604 3,020 68 6.58 10
1966 7,198.75 8,406 9,747 331 6.97 47
1967 3,129.02 3,612 4,188 193 7.37 26
1968 3,477.43 3,965 4,598 270 7.79 35
1969 6,207.46 6,985 8,100 590 8.24 72
1970 6,932.76 7,693 8,921 785 8.71 90
1971 7,434.04 8,128 9,425 983 9.20 107
1972 11,412.12 12,279 14,238 1,739 9.72 179
1973 27,119.64 28,692 33,271 4,696 10.26 458
1974
.
21,900.70 22,762 26,394 4,267 10.82 394
1975 32,639.99 33,293 38,606 7,090 11.40 622
1976 67,200.53 67,201 77,925 16,156 12.00 1,346
1977 123,657.93 121,102 140,427 32,694 12.62 2,591
1978 151,325.13 144,970 168,104 43, 751 13.26 3,299
1979 174,605.71 163,431 189,511 54,937 13.92 3,947
1980 255,578.69 233,428 270,678 87,132 14.60 5,968
1981 248,721.28 221,444 256,782 91,428 15.29 5,980
1982 499,052.34 432,514 501,535 197,138 16.00 12,321
1983 216,837.00 182,720 211,878 91,694 16.72 5,484
1984 165,470.68 135,356 156,956 74,703 17.46 4,279
1985 139,778.93 110,798 128,479 67,212 18.22 3,689
1986 143,393.50 110,032 127,591 73,160 18.98 3,855
1987 100,580.83 74,563 86,462 54,351 19.76 2,751
1988 102,882.37 73,527 85,260 58,775 20.56 2,859
1989 111,612.16 76,789 89,043 67,214 21.36 3,147
1990 33,386.69 22,057 25,577 21,164 22.18 954
1991 194,886.19 123,362 143,048 129,793 23.01 5,641
1992 127,011.68 76,842 89,104 88, 712 23.85 3,720
1993 486,889.96 280,770 325,575 356,071 24.70 14,416
1994 3,209, 640.69 1,757,811 2,038,322 2,455,175 25.57 96,018
1995 447,355.53 232,031 269,059 357,239 26.44 13,511
1996 607,324.68 296,985 344,378 505,877 27.33 18,510
1997 652,509.26 299,724 347,554 565,959 28.22 20,055
1998 586,232.39 251,692 291,857 528,868 29.12 18,162
1999 367,122.44 146,359 169,715 344,256 30.04 11,460
2000 342,391.72 126,002 146,109 333,239 30.96 10,764
2001
. 2002
387,769.09 130,676 151,529 391,348 31.89 12,272
414,049.86 126,698 146,917 432,753 32.82 13,186
2003 385,524.39 105,761 122,638 417,096 33.77 12,351
111-1152
PACIFICORP
WYOMING PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 42-R3
NET SALVAGE PERCENT.. -40
2004 629,616.68 152,784 177,165 704,298 34.72
2005 734,438.59 154,962 179,691 848,523 35.67
2006 619,591.80 110,909 128,608 738,821 36.63
2007 709,642.72 104,079 120,688 872,812 37.60
2008 1,030,373.65 117,811 136,611 1,305,912 38.57
2009 947,087.21 77,341 89,683 1,236,239 39.55
2010 1,277,613.30 62,603 72,594 1,716,065 40.53
2011 1, 826, 586.34 29,843 34,605 2,522,616 41.51
18,647,610.80 7,073,650 8,202,461 17,904,194
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 31.4 •i
.1
ANNUAL
ACCRUAL
(7)
20,285
23, 788
20,170
23,213
33,858
31,258
42,341
60, 771
570,260
3.06
[II
111-1153
PACIFICORP
WYOMING PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 40-R4
NET SALVAGE PERCENT.. -35
1965 570.22 703 770
1966 9,122.06 11,148 12,315
1967 10,182.70 12,334 13,747
1968 7,184.50 8,622 9,699
1969 6,687.76 7,943 9,028
1970 17,534.33 20,594 23,671
1971 45,385.33 52,646 61,052 218 5.63 39
1972 49,091.14 56,183 65,153 1,120 6.09 184
1973 189,324.10 213,416 247,491 8,097 6.60 1,227
1974 162,092.91 179,765 208,467 10,358 7.14 1,451
1975 278,068.19 302,848 351,202 24,190 7.73 3,129
.
1976 409,353.13 437,266 507,082 45,545 8.35 5,454
1977 481,587.36 503,861 584,310 65,833 9.00 7,315
1978 516,472.94 528,681 613,093 84,145 9.67 8,702
1979 575,505.16 575,707 667,627 109,305 10.36 10,551
1980 949,620.96 927,198 1,075,239 206,749 11.07 18,677
1981 773,593.30 736,529 854,127 190,224 11.79 16,134
1982 827,064.52 766,782 889,210 227,327 12.53 18,143
1983 377,751.45 340,529 394,900 115,064 13.29 8,658
1984 483,892.20 423,472 491,086 162,168 14.07 11,526
1985 285,948.90 242,524 281,247 104,784 14.87 7,047
1986 681,542.72 559,180 648,461 271,622 15.69 17,312
1987 196,049.98 155,360 180,166 84,501 16.52 5,115
1988 246,422.85 188,125 218,162 114,509 17.38 6,589
1989 336,021.17 246,774 286,175 167,454 18.24 9,181
1990 54,724.74 38,546 44,700 29,178 19.13 1,525
1991 682,931.64 460,287 533,779 388,179 20.03 19,380
1992 149,321.54 96,055 111,392 90,192 20.94 4,307
1993 895,487.78 548,240 635,775 573,134 21.86 26,218
1994 11,309,694.23 6,565,278 7,613,522 7,654,565 22.80 335,727
1995 1,326,337.62 727,861 844,075 946,481 23.74 39,869
1996 1,830,999.19 946, 100 1,097,159 1,374,690 24.69 55,678
1997 2, 165, 133. 35 1,048,601 1,216,026 1,706,904 25.65 66,546
1998 1,463,127.37 660, 712 766,204 1,209,018 26.62 45,418
1999 788,568.51 330,016 382,708 681,859 27.60 24,705
2000 585,353.77 225,808 261,862 528,366 28.57 18,494
2001 1,414,593.34 498,432 578,014 1,331,687 29.56 45,050
2002 947,425.21 302,489 350,786 928,238 30.54 30,394
2003 1,032,076.23 295,032 342,138 1,051,165 31.53 33,339
2004 1,544,678.99 389,954 452,216 1,633,101 32.52 50,218 W 2005 1,741,065.98 380,771 441,566 1,908,873 33.52 56,947
111-1154
PACIFICORP
WYOMING PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 40-R4
NET SALVAGE PERCENT.. -35
2006 1,852,606.96 343,265 398,072 2,102,947 34.51 60,937
2007 3,146,919.60 476,876 553,016 3,695,325 35.51 104,064
2008 2,417,664.68 284,771 330,239 2,933,608 36.51 80,351
2009 1,600,054.43 135,005 156,561 2,003,512 37.50 53,427
2010 2,136,422.34 108,156 125,425 2,758,745 38.50 71,656
2011 2,407,489.14 40,626 47,112 3,202,998 39.50 81,089
49,408,746.52 22, 401, 071 25,975,827 40, 725, 981 1,461,773
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 27.9 2.96
•I
111-1155
1921 810.38 1,013 1,013
1923 136.96 171 171
1924 0.01
1925 510.55 638 638
1926 1,110.83 1,389 1,389
1928 2,282.45 2,853 2,853
1929 695.07 869 869
1930 1,601.17 2,001 2,001
1931 356.70 446 446
1933 646.51 808 808
1934 934.08 1,158 1,168
1935 338.44 416 423
1936 722.69 881 903
1937 1,501.63 1,815 1,877
1938 418.91 502 524
1939 1,088.75 1,293 1,361
1940 848.66 999 1,061
1941 788.34 920 985
1942 4,187.44 4,846 5,234
1943 1,353.45 1,553 1,692
1944 4,010.66 4,565 5,013
1945 6,010.68 6,785 7,513
1946 10,975.13 12,284 13,719
1947 9,196.89 10,202 11,496
1951 1,603.49 1,713 1,987
1952 6,838.75 7,233 8,388
1953 8,370.10 8,762 10,162
1954 19,448.22 20,146 23,364
1955 2,648.67 2,714 3,147
1956 2,967.76 3,007 3,487
1957 747.26 748 867
1958 1,938.42 1,919 2,226
1959 11,741.61 11,478 13,311
1960 40,547.07 39,144 45,396
1961 22,397.40 21,335 24,743
1962 81,244.13 76,375 88,574
1963 73,283.26 67,928 78,778
1964 86,315.69 78,874 91,472
1965 84,076.04 75,696 87,787
1966 84,232.38 74,675 86,603
1967 135,411.05 118,138 137,008
.
.
17 5.66 3
160 6.00 27
301 6.34 47
946 6.68 142
164 7.03 23
223 7.39 30
67 7.75 9
197 8.12 24
1,366 8.50 161
5,288 8.88 595
3,254 9.28 351
12,981 9.67 1,342
12,826 10.08 1,272
16,423 10.49 1,566
17,308 10.91 1,586
18,687 11.34 1,648
32,256 11.78 2,738
PACIFICORP
S
WYOMING PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 39-Ri
NET SALVAGE PERCENT.. -25
ANNUAL
ACCRUAL
(7)
111-1156
PACIFICORP
WYOMING PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 39-Ri
NET SALVAGE PERCENT.. -25
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1968 134, 868.22 115, 762 134,252 34,333 12.22 2,810
1969 106,656.01 90,008 104,385 28,935 12.67 2,284
1970 132,298.86 109,697 127,218 38,156 13.13 2,906
1971 188,286.93 153,284 177,767 57,592 13.60 4,235
1972 284,673.82 227,373 263,690 92,152 14.08 6,545
1973 447,806.05 350,638 406,644 153,114 14.57 10,509
1974 595,304.59 456,785 529,746 214,385 15.06 14,235
1975 482,963.74 362,688 420,619 183,086 15.57 11,759
1976 695,533.10 510,947 592,559 276,857 16.08 17,217
1977 874,404.68 627,779 728,052 364,954 16.60 21,985
1978 1,468,475.42 1,029,346 1,193,759 641,835 17.13 37,468
1979 1,963,218.04 1,342,154 1,556,531 897,492 17.67 50,792
1980 2,074,979.33 1,381,988 1,602,728 990,996 18.22 54,391
1981 2,619,346.21 1,698,384 1,969,660 1,304,523 18.77 69,500
1982 2,424,100.43 1,527,486 1,771,466 1,258,660 19.34 65,081
1983 1,978,995.78 1,210,230 1,403,535 1,070,210 19.92 53,725
1984 3,180,194.76 1,885,696 2,186,891 1,788,352 20.50 87,237
1985 2,695,062.51 1,547,067 1,794,174 1,574,654 21.09 74,664
1986 2,102,535.26 1,166,513 1,352,836 1,275,333 21.69 58,798
1987 1,750,063.13 936, 743 1,086,365 1,101,214 22.30 49,382
1988 1,886,419.88 972,237 1,127,529 1,230,496 22.92 53,687
1989 1,729,627.13 857,052 993,946 1,168,088 23.54 49,621
1990 917,276.09 436,004 505,645 640,950 24.17 26,518
1991 1,573,818.38 715,792 830,123 1,137,150 24.81 45,834
1992 1,798,504.39 781,090 905,851 1,342,279 25.45 52,742
1993 1,731,655.79 715,412 829,682 1,334,888 26.11 51,126
1994 2,689,400.73 1,055,086 1,223,611 2,138,140 26.76 79,901
1995 2,448,193.86 908,647 1,053,782 2,006,460 27.42 73,175
1996 1,770,353.35 619,048 717,926 1,495,016 28.09 53,222
1997 1,348,453.48 442,562 513,251 1,172,316 28.76 40,762
1998 1,147,321.18 351,554 407,706 1,026,445 29.44 34,866
1999 1,828,409.90 520,388 603,508 1,682,004 30.12 55,843
2000 2,780,116.59 729,781 846,346 2,628,800 30.81 85,323
2001 2,374,736.61 571,599 662,898 2,305,523 31.49 73,214
2002 2,127,430.70 464,365 538,536 2,120,752 32.19 65,882
2003 2,436,218.09 477,864 554,191 2,491,082 32.88 75,763
2004 3,105,065.37 539,389 625,544 3,255,788 33.58 96,956
2005 3,812,852.23 575,598 667,536 4,098,529 34.29 119,525
2006 3,319,009.46 425,497 493,460 3,655,302 35.00 104,437
2007 5,696,136.21 600,658 696,599 6,423,571 35.71 179,882
2008 6,160,985.98 507,511 588,574 7,112,658 36.43 195,242
111-1157
PACIFICORP
WYOMING PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 39-Ri
NET SALVAGE PERCENT.. -25
2009 5,642,590.19 332,772 385,924 6,667,314 37.16 179,422
2010 5,092,332.58 181,160 210,096 6,155,320 37.89 162,452
2011 6,820,027.36 80,903 93,825 8,431,209 38.63 218,255
97,151,040.08 31,260,829 36,249,423 85,189,377 2,880,737
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.6 2.97
.
111-1158
PACIFICORP
WYOMING PROPERTY

.
ACCOUNT 369.1 OVERHEAD SERVICES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 60-R1.5
NET SALVAGE PERCENT.. -25
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1954 124,309.19 102,322 118,651 36,735 20.49 1,793
1955 28,456.45 23,127 26,818 8,753 20.99 417
1956 50,293.97 40,350 46,789 16,078 21.49 748
1957 53,676.68 42,494 49,275 17,821 22.00 810
1958 62,633.43 48,907 56,712 21,580 22.52 958
1959 70,057.81 53,916 62,520 25, 052 23.06 1,086
1960 78,098.73 59,241 68,695 28,928 23.59 1,226
1961 73,384.24 54,824 63,573 28,157 24.14 1,166
1962 81,583.32 59,997 69,571 32,408 24.70 1,312
1963 100,288.70 72,584 84,167 41,194 25.26 1,631
1964 107,017.60 76,183 88,340 45,432 25.83 1,759
1965 72,135.38 50,479 58,534 31,635 26.41 1,198
1966 65,043.91 44,718 51,854 29, 451 27.00 1,091
1967 67,601.71 45,631 52,913 31,589 27.60 1,145
1968 62,859.66 41,645 48,291 30,284 28.20 1,074
1969 85,891.99 55,812 64,718 42,647 28.81 1,480
1970 70,518.78 44,912 52,079 36,069 29.43 1,226
1971 82,673.56 51,568 59,797 43,545 30.06 1,449
1972 94,836.88 57,910 67,151 51,395 30.69 1,675
1973 101,554.13 60,657 70,337 56,606 31.33 1,807
1974 116,798.07 68,181 79,061 66,937 31.98 2,093
1975 124,847.26 71,189 82,549 73,510 32.63 2,253
1976 140,242.67 78,040 90,494 84,809 33.29 2,548
1977 172,385.13 93,519 108,443 107,038 33.96 3,152
1978 188,937.85 99,861 115,797 120,375 34.63 3,476
1979 232,812.77 119,753 138,863 152,153 35.31 4,309
1980 198,045.55 99,023 114,825 132,732 36.00 3,687
1981 239,795.98 116,451 135,034 164, 711 36.69 4,489
1982 228,016.39 107,404 124,543 160,477 37.39 4,292
1983 164,182.74 74,943 86,902 118,326 38.09 3,106
1984 162,595.17 71,812 83,272 119,972 38.80 3,092
1985 227,554.18 97,137 112,638 171,805 39.51 4,348
1986 329,449.12 135,692 157,346 254,465 40.23 6,325
1987 99,140.23 39,325 45,600 78,325 40.96 1,912
1988 88,301.02 33, 701 39,079 71,297 41.68 1,711
1989 77,944.86 28,547 33,103 64,328 42.42 1,516
1990 108,711.25 38,140 44,226 91,663 43.16 2,124
1991 263,505.11 88,383 102,487 226,894 43.90 5,168
1992 124,974.88 39,965 46,343 109,876 44.65 2,461
1993 200,770.85 61,067 70,812 180,152 45.40 3,968
1994 1,206,026.86 347,984 403,515 1,104,019 46.15 23,922 is
111-1159
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 60-R1.5
NET SALVAGE PERCENT.. -25
1995 360,745.50 98,380 114,079 336,853 46.91
1996 579,730.03 148,918 172,682 551,981 47.67
1997 232,920.58 56,096 65,048 226,103 48.44
1998 141,967.52 31,913 37,006 140,453 49.21
1999 611,265.02 127,472 147,814 616,267 49.99
2000 517,196.01 99,560 115,448 531,047 50.76
2001 142,054.34 25,007 28,998 148,570 51.55
2002 495,164.00 79,121 91,747 527,208 52.33
2003 622,209.36 89,186 103,418 674,344 53.12
2004 657,709.75 83,307 96,601 725,536 53.92
2005 1,456,689.10 160,236 185,806 1,635,055 54.72
2006 727,774.52 67,929 78,769 830,949 55.52
2007 741,847.65 56,724 65,776 861,534 56.33
2008 S 687,574.36 40,971 47,509 811,959 57.14
2009 613,134.70 26,189 30,369 736,049 57.95
2010 655,651.08 16,801 19,482 800,082 58.77
2011 667,875.99 5,702 6,612 828,233 59.59
16, 139, 463.57 4,210,906 4,882,881 15, 291, 448
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 48.1
ANNUAL
ACCRUAL
(7)
7,181
11,579
4,668
2,854
12,328
10,462
2,882
10, 075
12,695
13,456
29,880
14,967
15,294
14,210
12, 701
13,614
13,899
317,748
1.97
S
111-1160
PACIFICORP
WYOMING PROPERTY

.
ACCOUNT 369.2 UNDERGROUND SERVICES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 55-R4
NET SALVAGE PERCENT.. -50
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1964 147.51 172 199 22 12.34 2
1966 3,079.41 3,470 4,024 595 13.68 43
1967 7,044.81 7,804 9,049 1,518 14.38 106
1968 2,874.09 3,129 3,628 683 15.08 45
1969 5,145.16 5,501 6,379 1,339 15.80 85
1970 4,347.99 4,562 5,290 1,232 16.53 75
1971 18,769.48 19,309 22,390 5,764 17.28 334
1972 37,564.47 37,865 43,907 12,440 18.04 690
1973 45,427.37 44,837 51,992 16,149 18.81 859
1974 100,524.41 97,052 112,540 38,247 19.60 1,951
1975 121,385.81 114,544 132,823 49,256 20.40 2,415
1976 200,899.27 185,137 214,681 86,668 21.21 4,086
1977 273,811.07 246,130 285,407 125,310 22.04 5,686
1978 342,638.43 300,151 348,049 165,909 22.88 7,251
1979 474,419.33 404,597 469,163 242,466 23.73 10,218
1980 447,986.84 371,424 430,696 241,284 24.60 9,808
1981 468,525.71 377,334 437,549 265,240 25.47 10,414
1982 514,869.62 402,162 466,339 305,965 26.36 11,607
1983 419,178.83 317,245 367,871 260,897 27.25 9,574
1984 289,880.04 212,192 246,054 188,766 28.16 6,703
1985 271,389.78 191,847 222,462 184,623 29.08 6,349
1986 351,254.47 239,494 277,712 249,170 30.00 8,306
1987 140,938.59 92,521 107,285 104,123 30.93 3,366
1988 141,681.11 89,376 103,639 108,883 31.87 3,416
1989 103,792.68 62,785 72,804 82,885 32.82 2,525
1990 89,008.81 51,536 59,760 73,753 33.77 2,184
1991 238,545.56 131,874 152,918 204,900 34.73 5,900
1992 87,822.62 46,227 53,604 78,130 35.70 2,189
1993 199,929.24 99,946 115,895 183,999 36.67 5,018
1994 1,462,685.96 692,523 803,036 1,390,993 37.64 36,955
1995 634,238.24 283,333 328,547 622,810 38.62 16,127
1996 1,127,383.46 473,501 549,062 1,142,013 39.60 28,839
1997 675,768.14 265,759 308,169 705,483 40.58 17,385
1998 492,139.57 180,389 209,175 529,034 41.56 12,729
1999 930,793.40 316,042 366,476 1,029,714 42.55 24,200
2000 718,675.13 224,615 260,459 817,554 43.54 18,777
2001 785,878.14 224,400 260,210 918,607 44.53 20,629
2002 962,847.18 248,675 288,359 1,155,912 45.53 25,388
2003 1,557,751.24 360,261 417,751 1,918,876 46.52 41,248
2004 1,929,430.45 393,604 456,415 2,437,731 47.52 51,299
2005 2,175,504.86 385,064 446,513 2,816,744 48.51 58,065 •i
111-1161
PACIFICORP
WYOMING PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 55-R4
NET SALVAGE PERCENT.. -50
2006 2, 087, 227. 81 312,521 362,393 2,768,449 49.51
2007 3,298,060.11 403,880 468,331 4,478,759 50.51
2008 2,945,332.00 281,161 326,029 4,091,969 51.50
2009 2,193,904.26 149,569 173,437 3,117,419 52.50
2010 1,973,528.68 80,727 93,609 2,866,684 53.50
2011 1, 958, 144. 43 26,699 30,960 2,906,257 54.50
33, 312, 175.57 9, 462,946 10,973, 040 38, 995,223
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.2
ANNUAL
ACCRUAL
(7)
55,917
88,671
79,456
59,379
53,583
53,326
863,178
2.59
S
111-1162
PACIFICORP
WYOMING PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-S5
NET SALVAGE PERCENT.. -2
1966 112.97 115 115
1967 1,234.58 1,259 1,259
1968 913.63 932 932
1969 2,630.90 2,684 2,684
1970 1,110.71 1,133 1,133
1971 1,714.73 1,749 1,749
1972 1,296.85 1,323 1,323
1973 3,020.61 3,066 3,081
1974 3,786.00 3,805 3,862
1975 4,455.82 4,459 4,545
1976 5,670.72 5,657 5,784
1977 7,013.69 6,974 7,154
1978 6,499.59 6,439 6,630
1979 7,124.60 7,029 7,267
1980 6,879.21 6,753 7,017
1981 15,386.82 15,017 15,695
1982 56,150.52 54,456 57,274
1983 71,266.15 68,592 72,691
1984 88,406.29 84,295 90,174
1985 43,167.71 40,702 44,031
1986 27,975.38 26,035 28,535
1987 44,019.67 40,302 44,900
1988 2,641.87 2,370 2,695
1989 27,280.66 23,886 27,826
1990 118,189.46 100,445 118,813 1,740 4.17 417
1991 20,018.84 16,425 19,429 990 4.89 202
1992 104,570.10 82,300 97,350 9,312 5.71 1,631
1993 21,412.50 16,075 19,015 2,826 6.60 428
1994 4,322.74 3,079 3,642 767 7.54 102
1996 2,305.89 1,458 1,725 627 9.50 66
1997 147,808.83 87,444 103,434 47,331 10.50 4,508
1998 54,349.58 29,936 35,410 20,027 11.50 1,741
1999 17,125.55 8,734 10,331 7,137 12.50 571
2000 110,846.90 52,009 61,519 51,545 13.50 3,818
2001 26,296.11 11,265 13,325 13,497 14.50 931
2002 85,120.68 32,993 39,026 47,797 15.50 3,084
2003 168,390.56 58,398 69,077 102,681 16.50 6,223
2004 242,220.48 74,119 87,673 159,392 17.50 9,108
2005 319,820.16 84,816 100,326 225,891 18.50 12,210
2006 399,149.41 89,569 105,948 301,184 19.50 15,445
2007 658,297.52 120,863 142,964 528,499 20.50 25,780
•i
111-1163
PACIFICORP
WYOMING PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-S5
NET SALVAGE PERCENT.. -2
2008 979,537.94 139,878 165,456 833,673 21.50 38,775
2009 3,242,886.73 330,774 391,260 2,916,484 22.50 129,622
2010 1,527,091.03 93,458 110,548 1,447,085 23.50 61,578
2011 5,390,318.30 109,962 130,069 5,368,056 24.50 219,104
14,069,838.99 1,953,032 2,264,696 12,086,540 535,344
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.6 3.80
S
111-1164
18
218
349
435
490
627
1,011
1,256
1,312
1,394
1,150
1,066
1,985
2,439
1,214
658
437
1,124
381
403
367
1,787
199
750
366
6,867
486
560
421
464
294
618
264
769
.
•i
PACIFICORP
WYOMING PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-01
NET SALVAGE PERCENT.. -60
1962 8,064.11 12,774 12,903
1963 10,876.03 16,880 17,402
1964 11,643.50 17,698 18,630
1965 8,343.90 12,416 13,350
1966 11,591.93 16,878 18,547
1967 12,188.63 17,357 19,502
1968 13,269.54 18,471 21,231
1969 14,855.16 20,203 23,699 69 3.75
1970 21,939.02 29,135 34,177 925 4.25
1971 20,816.90 26,979 31,648 1,659 4.75
1972 19,462.69 24,601 28,858 2,282 5.25
1973 18,183.59 22,402 26,279 2,815 5.75
1974 20,369.21 24,443 28,673 3,918 6.25
1975 29,673.16 34,658 40,656 6,821 6.75
1976 34,053.24 38,684 45,379 9,106 7.25
1977 33,333.69 36,800 43,169 10,165 7.75
1978 33,573.03 35,990 42,218 11,499 8.25
1979 26,475.58 27,535 32,300 10,061 8.75
1980 23,610.10 23,799 27,918 9,858 9.25
1981 42,520.29 41,500 48,682 19,350 9.75
1982 50,754.90 47,913 56,205 25,003 10.25
1983 24,625.11 22,458 26,345 13,055 10.75
1984 13,049.60 11,484 13,471 7,408 11.25
1985 8,491.58 7,201 8,447 5,140 11.75
1986 21,424.03 17,482 20,508 13,770 12.25
1987 7,136.29 5,595 6,563 4,855 12.75
1988 7,446.44 5,600 6,569 5,345 13.25
1989 6,678.84 4,809 5,641 5,045 13.75
1990 32,117.72 22,097 25,921 25,467 14.25
1991 3,529.19 2,315 2,716 2,931 14.75
1992 13,184.82 8,227 9,651 11,445 15.25
1993 6,360.72 3,766 4,418 5,759 15.75
1994 118,326.48 66,263 77,731 111,591 16.25
1995 8,307.35 4,386 5,145 8,147 16.75
1996 9,482.57 4,703 5,517 9,655 17.25
1997 7,083.34 3,287 3,856 7,477 17.75
1998 7,738.22 3,343 3,921 8,460 18.25
1999 4,875.05 1,950 2,287 5,513 18.75
2000 10,178.39 3,746 4,394 11,891 19.25
2001 4,318.90 1,451 1,702 5,208 19.75
2002 12,526.53 3,808 4,467 15,575 20.25
111-1165
PACIFICORP
WYOMING PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-01
NET SALVAGE PERCENT.. -60
2003 17,077.27 4,645 5,449 21,875 20.75 1,054
2004 7,373.23 1,770 2,076 9,721 21.25 457
2005 17,125.01 3,562 4,179 23,221 21.75 1,068
2006 6,142.06 1,081 1,268 8,559 22.25 385
2007 13,434.83 1,935 2,270 19,226 22.75 845
2008 25,780.36 2,887 3,387 37,862 23.25 1,628
2009 18,255.69 1,460 1,713 27,496 23.75 1,158
2010 17,498.79 840 985 27,013 24.25 1,114
2011 16,258.96 260 305 25,709 24.75 1,039
931,425.57 769,527 892,328 597,953 40,927
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.6 4.39
111-1166
PACIFICORP
WYOMING PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-R0.5
NET SALVAGE PERCENT.. -45
1954 109,549.63 101,281 117,443 41,404 18.12 2,285
1955 425.34 388 450 167 18.57 9
1956 4,799.41 4,312 5,000 1,959 19.02 103
1957 2,043.25 1,808 2,097 866 19.48 44
1958 1,885.98 1,644 1,906 829 19.94 42
1959 4,721.82 4,053 4,700 2,147 20.40 105
1960 7,080.86 5,982 6,937 3,330 20.87 160
1961 13,433.58 11,161 12,942 6,537 21.35 306
1962 47,494.35 38,800 44,992 23,875 21.83 1,094
1963 64,999.41 52,195 60,524 33,725 22.31 1,512
1964 67,735.71 53,430 61,956 36,261 22.80 1,590
1965 44,458.14 34,437 39,932 24,532 23.29 1,053
1966 92,999.05 70,688 81,968 52,881 23.79 2,223
1967 33,008.01 24,601 28,527 19,335 24.30 796
1968 38,879.45 28,413 32,947 23,428 24.80 945
1969 35,030.67 25,072 29,073 21,721 25.32 858
1970 17,339.99 12,154 14,094 11,049 25.83 428
1971 17,480.59 11,989 13,902 11,445 26.35 434
1972 12,773.56 8,564 9,931 8,591 26.88 320
1973 41,064.83 26,902 31,195 28,349 27.41 1,034
1974 23,624.36 15,113 17,525 16,730 27.94 599
1975 37,602.53 23,467 27,212 27,312 28.48 959
1976 123,917.03 75,394 87,425 92,255 29.02 3,179
1977 168,371.49 99,755 115,674 128,465 29.57 4,344
1978 111,661.01 64,375 74,648 87,260 30.12 2,897
1979 52,207.56 29,251 33,919 41,782 30.68 1,362
1980 129,371.13 70,383 81,615 105,973 31.24 3,392
1981 236,538.96 124,845 144,768 198,213 31.80 6,233
1982 418,173.44 213,921 248,058 358,293 32.36 11,072
1983 245,587.72 121,573 140,974 215,128 32.93 6,533
1984 186,354.26 89,116 103,337 166,877 33.51 4,980
1985 331,414.44 153,007 177,424 303,127 34.08 8,895
1986 104,639.06 46,550 53,978 97,749 34.66 2,820
1987 92,647.03 39,657 45,985 88,353 35.24 2,507
1988 101,786.40 41,857 48,537 99,053 35.82 2,765
1989 66,439.54 26,184 30,362 65,975 36.41 1,812
1990 64,281.21 24,234 28,101 65,107 37.00 1,760
1991 106,311.17 38,260 44,366 109,785 37.59 2,921
1992 104,434.07 35,798 41,511 109,918 38.18 2,879
1993 164,482.10 53,567 62,115 176,384 38.77 4,549
1994 1,913,639.95 590,473 684,700 2,090,078 39.36 53,102
111-1167
PACIFICORP
WYOMING PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 50-R0.5
NET SALVAGE PERCENT.. -45
1995 176,487.13 51,386 59,586 196,320 39.96
1996 98,232.89 26,892 31,183 111,255 40.56
1997 250,065.51 64,107 74,337 288,258 41.16
1998 179,067.37 42,790 49,619 210,029 41.76
1999 247,189.12 54,767 63,507 294,917 42.36
2000 101,127.53 20,646 23,941 122,694 42.96
2001 204,901.09 38,267 44,374 252,733 43.56
2002 169,836.88 28,714 33,296 212,967 44.17
2003 219,863.10 33,283 38,594 280,207 44.78
2004 266,386.28 35,690 41,385 344,875 45.38
2005 305,177.49 35,489 41,152 401,355 45.99
.
2006 190,567.28 18,735 21,725 254,598 46.61
2007 478,142.65 38,548 44,700 648,607 47.22
2008 493,708.63 31,069 36,027 679,851 47.83
2009 663,559.82 29,827 34,587 927,575 48.45
2010 300,520.55 8,105 9,398 426,357 49.07
2011 143,606.78 1,291 1,497 206,733 49.69
9, 929, 128.19 3,054,260 3,541,658 10, 855, 578
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39.8
I
111-1168
ANNUAL
ACCRUAL
(7)
4,913
2,743
7,003
5,029
6,962
2,856
5,802
4,822
6,257
7,600
8,727
5,462
13, 736
14,214
19,145
8,689
4,160
273,021
2.75
PACIFICORP
WYOMING PROPERTY
ACCOUNT 389.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. 50-SQUARE
NET SALVAGE PERCENT.. 0
1992 1,052.00 410 395 657 30.50
1993 416.99 154 148 269 31.50
1994 27.08 9 9 18 32.50
2006 21,908.15 2,410 2,320 19,588 44.50
2007 50,937.61 4,584 4,414 46,524 45.50
74,341.83 7,567 7,286 67,056
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.9
•i
ANNUAL
ACCRUAL
(7)
22
9
1
440
1,023
1,495
2.01
.
•1
111-1169
PACIFICORP
WYOMING PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 45-S1.5
NET SALVAGE PERCENT.. -15
1959 3,263.83 2,903 2,795 958 10.19 94
1960 1,147.98 1,011 973 347 10.53 33
1963 35,069.43 29,942 28,830 11,500 11.59 992
1965 5,721.27 4,775 4,598 1,981 12.34 161
1966 1,529.00 1,261 1,214 544 12.73 43
1968 66.74 54 52 25 13.53 2
1969 31,291.03 24,829 23,907 12,078 13.95 866
1970 5,230.34 4,093 3,941 2,074 14.38 144
1974 2,561.99 1,886 1,816 1,130 16.20 70
1975 9,089.28 6,576 6,332 4,121 16.69 247
1977 2,918.00 2,036 1,960 1,396 17.70 79
1979
.
70,909.07 47,532 45,766 35,779 18.77 1,906
1980 17,689.00 11,609 11,178 9,164 19.32 474
1981 250,692.59 160,806 154,832 133,464 19.90 6,707
1982 67,709.52 42,428 40,852 37,014 20.48 1,807
1983 14,875.70 9,089 8,751 8,356 21.09 396
1984 740,659.79 441,024 424,639 427,120 21.70 19,683
1985 188,473.42 109,144 105,089 111,655 22.34 4,998
1986 210,465.54 118,382 113,984 128,051 22.99 5,570
1987 42,009.17 22,910 22,059 26,252 23.66 1,110
1988 131,592.95 69,445 66,865 84,467 24.35 3,469
1989 141,198.35 71,987 69,312 93,066 25.05 3,715
1990 1,053,218.95 517,583 498,353 712,849 25.77 27,662
1991 346,612.32 163,782 157,697 240,907 26.51 9,087
1992 160,894.56 72,901 70,192 114,837 27.27 4,211
1993 221,132.43 95,844 92,283 162,019 28.04 5,778
1994 223,529.82 92,369 88,937 168,122 28.83 5,831
1995 253,257.94 99,411 95,718 195,529 29.64 6,597
1996 143,179.15 53,166 51,191 113,465 30.47 3,724
1997 203,932.22 71,346 68,695 165,827 31.31 5,296
1998 101,801.45 33,378 32,138 84,934 32.17 2,640
1999 71,179.70 21,738 20,930 60,927 33.05 1,843
2000 119,772.44 33,853 32,595 105,143 33.94 3,098
2002 18,941.27 4,473 4,307 17,475 35.76 489
2003 131,468.13 27,920 26,883 124,305 36.69 3,388
2004 151,557.43 28,507 27,448 146,843 37.64 3,901
2005 120,757.02 19,781 19,046 119,825 38.59 3,105
2006 670,902.90 93,271 89,806 681,732 39.56 17,233
2007 39,248.37 4,483 4,316 40,820 40.53 1,007
2008 82,347.82 7,323 7,051 87,649 41.52 2,111
111-1 170
PACIFICORP
WYOMING PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 45-S1.5
NET SALVAGE PERCENT.. -15
2009 95,293.47 6,063 5,838 103,749 42.51 2,441
2010 26,046.31 998 961 28,992 43.50 666
2011 2,649,933.03 33,857 32,599 3,014,824 44.50 67,749
8, 859, 170. 72 2,665,769 2,566,729 7,621,317 230,423
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 33.1 2.60
SI
.
•i
111-1171
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 13-S1.5
NET SALVAGE PERCENT.. +10
1966 700.00 630 630
1983 11,071.98 9,965 9,965
1986 22,675.12 20,188 19,434 974 0.14 974
1990 17,886.82 14,662 14,115 1,983 1.16 1,709
1991 52,172.87 41,863 40,301 6,655 1.41 4,720
1992 60,348.94 47,337 45,570 8,744 1.67 5,236
1993 145,938.78 111,744 107,573 23,772 1.94 12,254
1994 193,826.38 144,654 139,255 35,189 2.22 15,851
1995 78,115.21 56,675 54,560 15,744 2.52 6,248
1996 77,166.73 54,331 52,303 17,147 2.83 6,059
1997 188,470.93 128,261 123,474 46,150 3.17 14,558
1998 76,724.66 50,249 48,373 20,679 3.54 5,842
1999 105,673.26 66,281 63,807 31,299 3.94 7,944 W 2000 114,359.07 68,326 65,776 37,147 4.37 8,500
2001 184,859.53 104,431 100,533 65,841 4.84 13,604
2002 524, 721.30 277,536 267,177 205,072 5.36 38,260
2003 323,130.83 158,161 152,258 138,560 5.93 23,366
2004 466,991.09 208,528 200,745 219,547 6.55 33,519
2005 993,187.76 396,055 381,273 512,596 7.24 70,801
2006 515,654.92 179,208 172,519 291,570 7.98 36,538
2007 30,311.90 8,856 8,525 18,756 8.78 2,136
2008 374,941.28 86,957 83,712 253,735 9.65 26,294
2009 378,919.22 64,007 61,618 279,409 10.56 26,459
2010 34,288.36 3,537 3,405 27,455 11.51 2,385
2011 89,572.40 3,100 2,984 77,631 12.50 6,210
5,061,709.34 2,305,542 2,219,885 2,335,653 369,467
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.3 7.30
r
111-1172
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 15-L1.5
NET SALVAGE PERCENT.. +10
1985 34,068.44 23,262 22,398 8,264 3.62 2,283
1986 10,450.00 7,004 6,744 2,661 3.83 695
1987 36,936.00 24,267 23,365 9,877 4.05 2,439
1989 19,760.00 12,425 11,963 5,821 4.52 1,288
1990 17,895.30 10,995 10,587 5,519 4.76 1,159
1991 38,447.36 23,045 22,189 12,414 5.01 2,478
1992 62,733.59 36,661 35,299 21,161 5.26 4,023
1993 253,715.07 144,313 138,951 89,393 5.52 16,194
1994 38,316.66 21,197 20,409 14,076 5.78 2,435
1995 32,911.06 17,693 17,036 12,584 6.04 2,083
1996 64,921.89 33,850 32,592 25,838 6.31 4,095
1997 236,119.52 119,429 114,992 97,516 6.57 14,843
1999 89,450.35 42,185 40,618 39,887 7.14 5,586
2000 270,066.34 122,339 117,794 125,266 7.45 16,814
2001 145,667.98 63,016 60,675 70,426 7.79 9,041
2002 528,815.90 216,393 208,353 267,581 8.18 32,712
2003 31,481.46 12,070 11,622 16,711 8.61 1,941
2004 482,048.91 170,358 164,029 269,815 9.11 29,617
2005 649,940.76 207,071 199,378 385,569 9.69 39,790
2006 927,618.22 259,365 249,729 585,127 10.34 56,589
2007 128,441.96 30,364 29,236 86,362 11.06 7,808
2008 498,964.88 94,605 91,090 357,978 11.84 30,235
2009 1,085,035.48 151,040 145,428 831,104 12.68 65,544
2010 79,573.87 6,827 6,573 65,043 13.57 4,793
2011 175,974.43 5,068 4,880 153,497 14.52 10,571
5,939,355.43 1,854,842 1,785,930 3,559,490 365, 056
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.8 6.15
fl,
111-1173
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 30-S2
NET SALVAGE PERCENT.. +5
1958 5,961.45 5,437 5,235 428 1.20 357
1960 4,862.20 4,373 4,211 408 1.60 255
1962 6,638.41 5,882 5,663 643 2.02 318
1963 7,991.96 7,025 6,764 828 2.24 370
1964 4,517.03 3,939 3,793 498 2.46 202
1966 6,340.45 5,437 5,235 788 2.92 270
1967 6,039.99 5,136 4,945 793 3.15 252
1970 2,662.25 2,200 2,118 411 3.91 105
1971 3,316.54 2,712 2,611 540 4.18 129
1972 2,977.00 2,409 2,320 508 4.45 114
1974 6,489.56 5,131 4,940 1,225 5.03 244
1975 751.29 587 565 149 5.33 28
1976 4,495.41 3,466 3,337 934 5.65 165 S 1977 3,866.76 2,942 2,833 840 5.97 141
1978 18,624.42 13,972 13,453 4,240 6.31 672
1979 150.00 111 107 36 6.66 5
1980 18,300.00 13,311 12,816 4,569 7.03 650
1981 4,531.83 3,242 3,122 1,183 7.41 160
1982 40,838.10 28,709 27,642 11,154 7.80 1,430
1983 12,803.33 8,830 8,502 3,661 8.22 445
1984 28,318.22 19,146 18,435 8,467 8.65 979
1985 19,651.30 13,006 12,523 6,146 9.10 675
1986 10,360.33 6,703 6,454 3,388 9.57 354
1987 4,043.72 2,553 2,458 1,384 10.06 138
1988 17,743.19 10,911 10,506 6,350 10.58 600
1989 23,672.63 14,153 13,627 8,862 11.12 797
1990 44,684.87 25,923 24,960 17,491 11.68 1,498
1991 63,600.65 35,709 34,382 26,039 12.27 2,122
1992 165,208.92 89,512 86,186 70,762 12.89 5,490
1993 118,400.20 61,715 59,422 53,058 13.54 3,919
1994 170,614.53 85,256 82,089 79,995 14.22 5,626
1995 491,155.60 234,545 225,831 240,767 14.92 16,137
1996 40,323.93 18,311 17,631 20,677 15.66 1,320
1997 108,405.86 46,583 44,852 58,134 16.43 3,538
1998 102,503.81 41,451 39,911 57,468 17.23 3,335
1999 16,058.31 6,077 5,851 9,404 18.05 521
2000 14,430.76 5,068 4,880 8,829 18.91 467
2002 41,308.02 12,165 11,713 27,530 20.70 1,330
2003 40,023.36 10,608 10,214 27,808 21.63 1,286
2004 44,989.70 10,571 10,178 32,562 22.58 1,442 W 2005 58, 967.09 12,063 11,615 44,404 23.54 1,886
111-1174
PACIFICORP
WYOMING PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 30-S2
NET SALVAGE PERCENT.. +5
2006 284,349.57 49,345 47,512 222,620 24.52 9,079
2007 365,391.78 51,954 50,024 297,098 25.51 11,646
2008 275,505.09 30,536 29,401 232,329 26.50 8,767
2009 21,585.44 1,709 1,646 18,860 27.50 686
2010 25,997.81 1,235 1,189 23,509 28.50 825
2011 235,861.28 3,735 3,596 220,472 29.50 7,474
2,995,313.95 1,025,394 987,298 1,858,250 98,249
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.9 3.28
SI
•i
111-1175
PACIFICORP
WYOMING PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 9-R4
NET SALVAGE PERCENT.. +15
1980 25,768.22 21,903 21,903
1996 58,128.68 49,409 49,409
1999 78,095.42 64,463 61,927 4,454 0.26
2000 75,164.85 60,340 57,966 5,924 0.50
2002 575,641.32 428,950 412,072 77,223 1.11
2004 212,348.58 136,376 131,010 49,486 2.20
2005 195,171.13 112,072 107,662 58,233 2.92
2006 110,219.25 54,859 52,701 40,985 3.73
2007 321,997.69 133,504 128,251 145,447 4.61
2008 116,087.42 37,934 36,441 62,233 5.54
2009 504,362.48 118,135 113,487 315,221 6.52
2011 1,294,746.43 61,146 58,740 1,041,794 8.50
3,567,731.47 1,279,091 1,231,569 1,801,003
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.2
ANNUAL
ACCRUAL
(7)
4,454
5,924
69,570
22,494
19,943
10,988
31,550
11,233
48,347
122,564
347,067
9.73
111-1176
PACIFICORP
WYOMING PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 15-La
NET SALVAGE PERCENT.. +25
1962 5,033.75 3,277 3,155 620 1.98 313
1972 11,039.00 6,403 6,165 2,114 3.40 622
1979 230,360.00 120,132 115,669 57,101 4.57 12,495
1980 25,928.43 13,275 12,782 6,664 4.76 1,400
1981 94,599.79 47,584 45, 816 25,134 4.94 5,088
1984 371,205.81 175,581 169,058 109,346 5.54 19,738
1985 76,552.82 35,444 34,127 23,288 5.74 4,057
1986 76,998.27 34,803 33,510 24,239 5.96 4,067
1987 80,044.29 35,300 33,989 26,044 6.18 4,214
1988 3,663.98 1,576 1,517 1,231 6.40 192
1989 406,630.67 169,971 163,656 141,317 6.64 21,283
1990 96,296.14 39,144 37,690 34,532 6.87 5,026
1991 67,136.37 26,452 25,469 24,883 7.12 3,495
1992 987,484.20 376,728 362,732 377,881 7.37 51,273
1993 127,400.17 46,884 45,142 50,408 7.64 6,598
1994 555,310.30 197,134 189,810 226,673 7.90 28,693
1995 181,175.46 61,781 59,486 76,396 8.18 9,339
1996 457,439.46 149,353 143,804 199,276 8.47 23,527
1997 824,708.80 257,309 247,749 370,783 8.76 42,327
1998 987,889.83 292,907 282,025 458,892 9.07 50,594
1999 175,012.88 49,091 47,267 83,993 9.39 8,945
2000 638,660.36 168,927 162,651 316,344 9.71 32,579
2001 562,944.14 139,329 134,153 288,055 10.05 28,662
2002 1,482,720.96 341,030 328,360 783,681 10.40 75,354
2003 1,644,566.83 348,652 335,699 897,726 10.76 83,432
2004 2,157,195.70 417, 417 401,909 1,215,988 11.13 109,253
2005 1,803,283.34 313, 771 302,113 1,050,350 11.52 91,176
2006 2,350,869.51 360,864 347,457 1,415,695 11.93 118,667
2007 2,877,038.49 379,769 365,659 1,792,120 12.36 144,994
2008 3,425,796.04 371,707 357,897 2,211,450 12.83 172,366
2009 1,617,959.10 133,482 128,523 1,084,946 13.35 81,269
2010 1,180,274.67 63,735 61,367 823,839 13.92 59,184
2011 4,315,772.01 88,463 85,176 3,151,653 14.59 216,015
29,898,991.57 5,267,275 5,071,582 17,352,662 1,516,237
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.4 5.07
.1
111-1177
.
111-1 178
CALIFORNIA PROPERTY
S
0
.
0
171
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 360.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 60-R4
NET SALVAGE PERCENT.. 0
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1946 49,790.98 44,330 49,552 239 6.58 36
1947 6,445.77 5,701 6,373 73 6.93 11
1,948 38,097.95 33,463 37,404 694 7.30 95
1949 17,690.38 15,420 17,236 454 7.70 59
1950 20,957.53 18,125 20,260 698 8.11 86
1951 16,828.54 14,430 16,130 699 8.55 82
1952 14,003.68 11,899 13,301 703 9.02 78
1953 5,096.59 4,289 4,794 303 9.51 32
1954 2,850.66 2,374 2,654 197 10.03 20
1955 5,947.96 4,899 5,476 472 10.58 45
1956 10,113.35 8,234 9,204 909 11.15 82
1957
.
8,641.50 6,949 7,767 874 11.75 74
1958 15,216.06 12,079 13,502 1,714 12.37 139
1959 7,636.57 5,981 6,685 952 13.01 73
1960 12,900.36 9,961 11,134 1,766 13.67 129
1961 7,477.84 5,691 6,361 1,117 14.34 78
1962 10,556.78 7,914 8,846 1,711 15.02 114
1963 3,882.40 2,865 3,202 680 15.72 43
1964 66,455.16 48,268 53,953 12,502 16.42 761
1965 39,399.91 28,145 31,460 7,940 17.14 463
1966 14,908.88 10,469 11,702 3,207 17.87 179
1967 40,519.25 27,951 31,243 9,276 18.61 498
1968 25,318.37 17,145 19,165 6,153 19.37 318
1969 20,773.63 13,804 15,430 5,344 20.13 265
1970 20,006.32 13,034 14,569 5,437 20.91 260
1971 46, 716.32 29, 813 33,325 13,391 21.71 617
1972 27,952.17 17,465 19,522 8,430 22.51 375
1973 31,972.82 19,541 21,843 10,130 23.33 434
1974 45,724.65 27,313 30,530 15,195 24.16 629
1975 43,486.05 25,367 28,355 15,131 25.00 605
1976 23,241.33 13,228 14,786 8,455 25.85 327
1977 32,666.04 18,124 20,259 12,407 26.71 465
1978 33,342.86 18,011 20,133 13,210 27.59 479
1979 15,761.52 8,283 9,259 6,503 28.47 228
1980 1,030.19 526 588 442 29.36 15
1981 4,188.75 2,076 2,321 1,868 30.27 62
1982 7,080.58 3,401 3,802 3,279 31.18 105
1983 3,095.22 1,439 1,608 1,487 32.10 46
1986
. 1987
64,644.99 27,043 30,228 34,417 34.90 986
2,501.54 1,007 1,126 1,376 35.85 38
1988 20,746.03 8,022 8,967 11,779 36.80 320
111-1179
PACIFICORP
CALIFORNIA PROPERTY
•
ACCOUNT 360.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R4
NET SALVAGE PERCENT.. 0
1989 3,849.66 1,427 1,595 2,255 37.76 60
1990 10,232.71 3,629 4,056 6,177 38.72 160
1991 2,645.62 896 1,002 1,644 39.69 41
1992 2,167.81 699 781 1,387 40.66 34
1993 1,390.71 426 476 915 41.64 22
1994 1,949.06 565 632 1,317 42.62 31
1995 1,563.84 427 477 1,087 43.60 25
1996 917.73 236 264 654 44.58 15
1997 2,510.06 604 675 1,835 45.57 40
1998 858.70 192 215 644 46.56 14
2008 2,839.89 166 185 2,655 56.50 47
2009 9,426.90 393 439 8,988 57.50 156
2010 12,016.33 300 335 11,681 58.50 200
2011 19,918.01 166 186 19,732 59.50 332
957,954.51 604,205 675,373 282,582 10,928
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 25.9 1.14
•1
111-1 180
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R2.5
NET SALVAGE PERCENT.. -5
1943 437.89 390 436 24 8.29 3
1949 142.30 122 136 13 10.14 1
1950 1,982.09 1,684 1,882 199 10.49 19
1951 3,891.53 3,279 3,665 421 10.86 39
1952 9,483.75 7,923 8,856 1,102 11.24 98
1953 4,283.19 3,546 3,964 533 11.63 46
1954 4,509.88 3,699 4,135 600 12.04 50
1955 3,086.26 2,506 2,801 440 12.47 35
1956 2,380.87 1,913 2,138 362 12.91 28
1957 8,196.05 6,514 7,281 1,325 13.37 99
1958 5,482.36 4,307 4,814 942 13.85 68
1959
.
1961
4,611.47 3,580 4,002 840 14.34 59
1960 1,717.28 1,316 1,471 332 14.85 22
933.48 706 789 191 15.37 12
1962 483.45 361 404 104 15.90 7
1963 6,042.28 4,446 4,970 1,374 16.46 83
1965 11,381.54 8,126 9,083 2,868 17.60 163
1966 6,111.47 4,294 4,800 1,617 18.20 89
1967 659.07 455 509 183 18.80 10
1968 916.80 623 696 267 19.42 14
1972 41,039.71 25,831 28,874 14,218 22.03 645
1974 16,225.19 9,788 10,941 6,095 23.40 260
1975 4,940.42 2,914 3,257 1,930 24.10 80
1976 4,869.54 2,807 3,138 1,975 24.81 80
1977 13,295.14 7,480 8,361 5,599 25.53 219
1978 3,203.10 1,757 1,964 1,399 26.26 53
1979 26,998.77 14,432 16,132 12,217 27.00 452
1980 16,734.30 8,706 9,731 7,840 27.75 283
1981 1,115.79 564 630 542 28.50 19
1983 1,758.66 838 937 910 30.05 30
1985 16,391.71 7,316 8,178 9,033 31.62 286
1986 37,004.89 15,952 17,831 21,024 32.42 648
1987 51,651.54 21,467 23,996 30,238 33.23 910
1988 126,463.05 50,580 56,538 76,248 34.05 2,239
1989 239,873.25 92,183 103,041 148,826 34.87 4,268
1990 34,949.06 12,877 14,394 22,303 35.70 625
1992 67,941.67 22,854 25,546 45,793 37.38 1,225
1993 39,118.90 12,524 13,999 27,076 38.23 708
1994
. 1995
426,002.34 129,391 144,631 302,671 39.09 7,743
32,529.06 9,340 10,440 23,716 39.96 593
1996 6,417.90 1,736 1,940 4,799 40.83 118
111-1 181
FACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R2.5
NET SALVAGE PERCENT.. -5
1997 71,606.72 18,168 20,308 54,879 41.71 1,316
1998 303.90 72 80 239 42.59 6
2002 25,333.97 4,266 4,769 21,832 46.18 473
2003 16,745.62 2,529 2,827 14,756 47.09 313
2004 3,428.61 458 512 3,088 48.01 64
2005 11,806.36 1,368 1,529 10,868 48.93 222
2007 3,305.11 266 297 3,173 50.78 62
2008 994,176.86 62,445 69,800 974,086 51.71 18,837
2009 1,428,609.41 64,097 71,647 1,428,393 52.65 27,130
2011 204,787.52 1,838 2,055 212,972 54.53 3,906
4,045,361.08 666,634 745,155 3,502,474 74,758
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.9 1.85
SI
•i
111-1182
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEP R.ECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-Ri
NET SALVAGE PERCENT.. -25
1930 26,072.07 28,679 32,057 533 6.00 89
1936 8,808.00 9,259 10,350 660 7.95 83
1937 4,250.12 4,432 4,954 359 8.29 43
1943 1,836.66 1,816 2,030 266 10.45 25
1944 3,047.30 2,985 3,337 472 10.82 44
1945 13,765.99 13,350 14,922 2,285 11.21 204
1946 1,551.95 1,490 1,666 274 11.59 24
1947 24,474.60 23,257 25,996 4,597 11.99 383
1948 23,824.31 22,401 25,040 4,740 12.39 383
1949 20,448.92 19,023 21,264 4,297 12.79 336
1950 27,796.89 25,573 28,585 6,161 13.20 467
1951 40,203.32 36,565 40,872 9,382 13.62 689
1952 57,155.30 51,383 57,435 14,009 14.04 998
1953 S 69,975.12 62,155 69,476 17,993 14.47 1,243
1954 117,863.30 103,425 115,607 31,722 14.90 2,129
1955 46,287.97 40,109 44,833 13,027 15.34 849
1956 130,647.54 111,736 124,897 38,412 15.79 2,433
1957 91,801.86 77,481 86,607 28,145 16.24 1,733
1958 28,588.21 23,800 26,603 9,132 16.70 547
1959 17,259.00 14,165 15,833 5,741 17.17 334
1960 41,129.95 33,274 37,193 14,219 17.64 806
1961 60,056.53 47,865 53,503 21,568 18.12 1,190
1962 39,872.13 31,290 34,976 14,864 18.61 799
1963 39,881.91 30,809 34,438 15,414 19.10 807
1964 64,032.11 48,664 54,396 25,644 19.60 1,308
1965 275,562.72 205,914 230,168 114,285 20.11 5,683
1966 175,235.11 128,710 143,870 75,174 20.62 3,646
1967 100,034.29 72,175 80,676 44,367 21.14 2,099
1968 108,516.16 76,857 85,910 49,735 21.67 2,295
1969 11,887.56 8,262 9,235 5,624 22.20 253
1970 95,533.96 65,106 72,775 46,642 22.74 2,051
1971 34,259.29 22,877 25,572 17,252 23.29 741
1972 41,221.26 26,948 30,122 21,405 23.85 897
1973 6,507.83 4,163 4,653 3,482 24.41 143
1974 212,675.02 133,028 148,697 117,147 24.98 4,690
1975 37,932.63 23,186 25,917 21,499 25.55 841
1976 12, 599.44 7,516 8,401 7,348 26.14 281
1977 360,889.22 209,947 234,676 216,436 26.73 8,097
1978 430,606.63 244,154 272,912 265,346 27.32 9,713 S 1979 408,616.03 225,454 252,010 258,760 27.93 9,265
1980 75,409.48 40,476 45,244 49,018 28.53 1,718
111-1183
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-Ri
NET SALVAGE PERCENT.. -25
1981 154,646.07 80,609 90,104 103,204 29.15 3,540
1982 79,847.62 40,383 45,140 54,670 29.77 1,836
1983 104,828.98 51,366 57,416 73,620 30.40 2,422
1984 13,756.49 6,524 7,292 9,904 31.03 319
1985 96,518.16 44,229 49,439 71,209 31.67 2,248
1986 367,997.73 162,747 181,917 278,080 32.31 8,607
1987 155,702.38 66,329 74,142 120,486 32.96 3,656
1988 239,186.03 98,006 109,550 189,433 33.61 5,636
1989 1,015,995.21 399,540 446,601 823,393 34.27 24,027
1990 301,209.66 113,481 126,848 249,664 34.93 7,148
1991 1,001,780.20 360,641 403,120 849,105 35.60 23,851
1992 921,221.95 316,440 353,712 797,815 36.26 22,003
1993 62,858.66 20,523 22,940 55,633 36.94 1,506
1994 685,023.43 212,186 237,179 619,100 37.61 16,461
1995 65,569.18 19,195 21,456 60,505 38.29 1,580
1996 293,615.09 80,891 90,419 276,600 38.98 7,096
1997 403,579.31 104,325 116,613 387,861 39.66 9,780
1998 163,015.06 39,327 43,959 159,810 40.35 3,961
1999 66,401.04 14,874 16,626 66,375 41.04 1,617
2000 50,768.03 10,484 11,719 51,741 41.74 1,240
2001 123,739.41 23,418 26,176 128,498 42.43 3,028
2002 595,782.19 102,326 114,379 630,349 43.13 14,615
2003 190,467.62 29,332 32,787 205,298 43.84 4,683
2004 263,589.50 35,914 40,144 289,343 44.55 6,495
2005 902,634.38 106,962 119,561 1,008,732 45.26 22,287
2006 385,093.89 38,702 43,261 438,106 45.98 9,528
2007 183,148.80 15,110 16,890 212,046 46.70 4,541
2008 5,393,614.09 346,540 387,357 6,354,661 47.43 133,980
2009 3,037,242.76 139,713 156,169 3,640,384 48.16 75,589
2010 77,423.89 2,149 2,402 94,378 48.89 1,930
2011 1,198,329.97 11,085 12,391 1,485,521 49.63 29,932
21,982,704.47 5,453,110 6,095,417 21,382,964 525,501
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.7 2.39
•1
111-1184
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 20-R5
NET SALVAGE PERCENT.. 0
1988 26,533.38 25,339 26,533
1992 170,880.62 151,913 170,881
1993 19,596.27 16,892 19,596
217,010.27 194,144 217,010
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 0.0 0.00
.
S
111-1185
PACIFICORP
CALIFORNIA PROPERTY

.
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -100
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1946 34,096.15 49,074 54,854 13,338 15.42 865
1947 15,005.59 21,363 23,879 6,132 15.85 387
1948 23,877.54 33,620 37,580 10,175 16.28 625
1949 60,125.08 83,694 93,552 26,698 16.72 1,597
1950 37,340.25 51,367 57,417 17,264 17.17 1,005
1951 40,645.24 55,248 61,756 19,534 17.62 1,109
1952 40,632.38 54,565 60,992 20,273 18.07 1,122
1953 78,496.86 104,101 116,363 40,631 18.53 2,193
1954 67,889.64 88,874 99,342 36,437 19.00 1,918
1955 105,252.18 135,948 151,961 58,543 19.48 3,005
1956 134,214.29 171,013 191,156 77,273 19.96 3,871
1957 99,965.85 125,629 140,427 59,505 20.44 2,911
1958 183,471.39 227,303 254,076 112,867 20.93 5,393
1959 126,658.30 154,614 172,826 80,491 21.43 3,756
1960 165, 729.30 199,236 222,703 108,756 21.94 4,957
1961 137,644.68 162,922 182,112 93,177 22.45 4,150
1962 165, 113 .13 192,311 214,963 115,263 22.97 5,018
1963 196,975.50 225,698 252,282 141,669 23.49 6,031
1964 172,095.12 193,872 216,708 127,482 24.02 5,307
1965 276,651.65 306,226 342,296 211,007 24.56 8,591
1966 216,434.35 235,325 263,043 169,826 25.10 6,766
1967 324,104.47 345,910 386,654 261,555 25.65 10,197
1968 222,476.44 232,995 260,439 184,514 26.20 7,043
1969 225,105.45 231,080 258,298 191,913 26.77 7,169
1970 228,683.80 230,097 257,200 200,168 27.33 7,324
1971 260,645.61 256,762 287,005 234,286 27.91 8,394
1972 231,226.03 222,902 249,157 213,295 28.49 7,487
1973 353,757.18 333,558 372,847 334,667 29.07 11,512
1974 386,864.46 356,341 398,313 375,416 29.67 12,653
1975 364,601.73 327,879 366,499 362,704 30.27 11,982
1976 491,430.40 431,211 482,002 500,859 30.87 16,225
1977 517,239.77 442,385 494,492 539,988 31.48 17,153
1978 582,236.33 484,840 541,948 622,525 32.10 19,393
1979 765,283.08 620, 017 693,047 837,519 32.72 25,597
1980 1,092,086.70 860,171 961,488 1,222,685 33.34 36,673
1981 1,031,633.52 788,911 881,835 1,181,432 33.97 34,779
1982 1,095,692.20 812,412 908,104 1,283,280 34.61 37,078
1983 646,777.53 464,503 519,216 774,339 35.25 21,967
1984 711,554.57 494,203 552,414 870,695 35.90 24,253
1985 571,166.13 383,195 428,331 714,001 36.55 19,535
1986 949, 107.39 614,338 686,699 1,211,516 37.20 32,568
.
•i I
111-1186
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -100
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1987 1,071,145.79 667,624 746,262 1,396,030 37.86 36,873
1988 838,432.64 502,456 561,639 1,115,226 38.52 28,952
1989 855,776.04 491,986 549,936 1,161,616 39.19 29,641
1990 727, 339.78 400,430 447,596 1,007,084 39.86 25,266
1991 1,790,869.11 942,320 1,053,313 2,528,425 40.53 62,384
1992 2,073,003.54 1,039,528 1,161,971 2,984,036 41.21 72,410
1993 1,733,911.67 827,249 924,689 2,543,134 41.88 60,724
1994 1,371,157.87 619,763 692,763 2,049,553 42.57 48,145
1995 1,736,001.49 741,759 829,129 2,642,874 43.25 61,107
1996 2,115,990.99 851,009 951,247 3,280,735 43.94 74,664
1997 1,284,606.33 484,425 541,484 2,027,729 44.63 45,434
1998 1,922,287.90 676,645 756,345 3,088,231 45.32 68,143
1999 1,701,746.68 556,301 621,826 2,781,667 46.01 60,458
2000 1,914,508.08 577,148 645,129 3,183,887 46.71 68,163
2001 1,631,213.18 450,215 503,245 2,759,181 47.41 58,198
2002 1,199,524.88 300,097 335,445 2,063,605 48.12 42,885
2003 1,683,779.90 377,773 422,270 2,945,290 48.83 60,317
2004 1,707,779.74 339, 063 379,000 3,036,559 49.54 61,295
2005 1,824,549.93 315,136 352,255 3,296,845 50.25 65,609
2006 2,107,868.44 308,887 345,270 3,870,467 50.97 75,936
2007 1,792,230.58 215,068 240,401 3,344,060 51.70 64,682
2008 1,529,817.56 143,527 160,433 2,899,202 52.42 55,307
2009 1,495,970.86 100,649 112,504 2,879,438 53.15 54,176
2010 2,371,015.09 95,694 106,965 4,635,065 53.89 86,010
2011 4,597,360.36 61,880 69,169 9,125,552 54.63 167,043
56,507,875.69 23,892,345 26,706,562 86, 309, 189 1,973,381
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.7 3.49
.
111-1187
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 65-Ri
NET SALVAGE PERCENT.. -70
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1946 176,201.79 190,647 213,103 86,440 23.63 3,658
1947 52,617.79 56,257 62,883 26,567 24.12 1,101
1948 79,272.33 83,739 93,602 41,161 24.61 1,673
1949 114,504.04 119,490 133,564 61,093 25.10 2,434
1950 83,777.72 86,329 96,497 45,925 25.60 1,794
1951 83,324.69 84,752 94,735 46,917 26.11 1,797
1952 57,769.17 57,988 64,818 33,390 26.62 1,254
1953 213,254.57 211,161 236,033 126,500 27.14 4,661
1954 97,045.73 94,748 105,908 59,070 27.67 2,135
1955 88,993.99 85,677 95,769 55,521 28.19 1,970
1956 113,034.55 107,225 119,855 72,304 28.73 2,517
1957 74,572.78 69,686 77,894 48,880 29.27 1,670
1958 149,523.31 137,613 153,822 100,368 29.81 3,367
1959 79,250.43 71,798 80,255 54,471 30.36 1,794
1960 149,078.94 132,878 148,529 104,905 30.92 3,393
1961 107,069.92 93,865 104,921 77,098 31.48 2,449
1962 125,286.79 108,002 120,723 92,265 32.04 2,880
1963 137,022.74 116,038 129,706 103,233 32.62 3,165
1964 139,560.80 116,107 129,783 107,470 33.19 3,238
1965 259,188.18 211,700 236,636 203,984 33.77 6,040
1966 205,764.27 164,888 184,310 165,489 34.36 4,816
1967 348,896.47 274,207 306,505 286,619 34.95 8,201
1968 224,293.22 172,759 193,108 188,190 35.55 5,294
1969 257,357.93 194,188 217,061 220,447 36.15 6,098
1970 187,754.53 138,672 155,006 164,177 36.76 4,466
1971 221,566.92 160,112 178,971 197,693 37.37 5,290
1972 139,578.06 98,600 110,214 127,069 37.99 3,345
1973 303,557.55 209,515 234,193 281,855 38.61 7,300
1974 430,826.58 290,369 324,571 407,834 39.23 10,396
1975 406,636.88 267,367 298,859 392,424 39.86 9,845
1976 673,362.78 431,467 482,288 662,429 40.50 16,356
1977 569,707.48 355,518 397,394 571,109 41.14 13,882
1978 631,009.36 383,206 428,343 644,373 41.78 15,423
1979 780,014.93 460,635 514,892 811,133 42.42 19,121
1980 1,179,948.73 676,755 756,468 1,249,445 43.07 29,010
1981 1,579,403.14 878,608 982,097 1,702,888 43.73 38,941
1982 1,466,144.77 790,679 883, 811 1,608,635 44.38 36,247
1983 811,868.65 423,825 473,746 906,431 45.04 20,125
1984 905,855.67 457,012 510,842 1,029,113 45.71 22,514
1985 871,036.71 424,416 474,407 1,006,355 46.37 21,703
1986 846,090.70 397,432 444,245 994,109 47.04 21,133
111-1188
El
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 65-Ri
NET SALVAGE PERCENT.. -70
1987 878,85i.32 397,192 443,976 1,050,071 47.72 22,005
1988 684,788.37 297,484 332,524 831,616 48.39 17,186
1989 943,413.62 393,060 439,358 1,164,445 49.07 23,730
1990 763,920.37 304,693 340,582 958,083 49.75 19,258
1991 1,299,384.75 495,137 553,458 1,655,496 50.43 32,828
1992 1,507,115.95 547,495 611,983 1,950,114 51.11 38,155
1993 1,652,358.76 570,454 637,646 2,171,364 51.80 41,918
1994 1,154,957.83 377, 881 422,391 1,541,037 52.49 29,359
1995 822,357.42 254,228 284,173 1,113,835 53.18 20,945
1996 923,987.83 268,965 300,646 1,270,133 53.87 23,578
1997 1,027,051.23 280,161 313,160 1,432,827 54.57 26,257
1998 713,180.44 181,485 202,862 1,009,545 55.27 18,266
1999 203,639.97 48,092 53,757 292,431 55.97 5,225
2000 367,220.69 80,001 89,424 534,851 56.67 9,438
2001 525,558.18 104,739 117,076 776,373 57.38 13,530
2002 438,641.77 79,274 88,611 657,080 58.09 11,311
2003 548,798.08 88,985 99,466 833, 491 58.80 14,175
2004 507,850.33 72,789 81,363 781,983 59.52 13,138
2005 431,990.58 53,779 60,114 674,270 60.24 11,193
2006 252,260.85 26,653 29,792 399,051 60.96 6,546
2007 267,477.57 23,154 25,881 428,831 61.69 6,951
2008 338,385.72 22,832 25,521 549,735 62.42 8,807
2009 345,856.13 16,733 18,704 569,251 63.15 9,014
2010 152,061.72 4,415 4,935 253,570 63.89 3,969
2011 362,964.30 3,511 3,925 613,114 64.63 9,487
32,535,099.37 14, 879,122 16,631,695 38,677,974 808, 765
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 47.8 2.49
.
111-1189
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 55-R4
NET SALVAGE PERCENT.. -45
El
ANNUAL
ACCRUAL
(7)
1967 13,171.71 14,106 15,768 3,331 14.38 232
1968 13,454.86 14,160 15,828 3,682 15.08 244
1969 10,211.65 10,553 11,796 3,011 15.80 191
1970 5,278.15 5,353 5,984 1,669 16.53 101
1971 94,693.78 94,167 105,259 32,047 17.28 1,855
1972 30,719.29 29,933 33,459 11,084 18.04 614
1973 105, 106.22 100,282 112,094 40,310 18.81 2,143
1974 45,562.22 42,522 47,531 18,534 19.60 946
1975 65,530.53 59,776 66,817 28,202 20.40 1,382
1976 77,036.57 68,626 76,709 34,994 21.21 1,650
1977 45,174.03 39,254 43,878 21,624 22.04 981
1978 84,668.23 71,697 80,142 42,627 22.88 1,863
1979 117,017.20 96,469 107,832 61,843 23.73 2,606
1980 139,853.19 112,087 125,289 77,498 24.60 3,150
1981 125,626.93 97,803 109,323 72,836 25.47 2,860
1982 307,005.28 231,807 259,111 186,047 26.36 7,058
1983 73,780.38 53,978 60,336 46,646 27.25 1,712
1984 190,258.48 134,627 150,484 125,391 28.16 4,453
1985 282,485.27 193,034 215,771 193,833 29.08 6,666
1986 252,184.43 166,214 185,792 179,875 30.00 5,996
1987 591,363.55 375,266 419,467 438,010 30.93 14,161
1988 572,362.97 349,026 390,137 439,789 31.87 13,799
1989 2,760,378.02 1,614,108 1,804,229 2,198,319 32.82 66,981
1990 1,152,164.17 644,866 720,823 949,815 33.77 28,126
1991 1,090,074.09 582,533 651,148 929,459 34.73 26,762
1992 969,634.95 493,369 551,481 854,490 35.70 23,935
1993 685,132.62 331,085 370,083 623,359 36.67 16,999
1994 915,187.42 418,861 468,197 858,825 37.64 22,817
1995 513,943.60 221,941 248,083 497,135 38.62 12,872
1996 330,249.44 134,081 149,874 328,988 39.60 8,308
1997 1,076,383.57 409,199 457,397 1,103,359 40.58 27,190
1998 251,971.84 89,279 99,795 265,564 41.56 6,390
1999 37,288.69 12,239 13,681 40,388 42.55 949
2000 110,659.47 33,433 37,371 123,085 43.54 2,827
2001 243,270.98 67,148 75,057 277,686 44.53 6,236
2002 342,253.06 85,447 95,511 400,756 45.53 8,802
2003 200,836.10 44,899 50,188 241,024 46.52 5,181
2004 302,172.72 59,588 66,607 371,543 47.52 7,819
2005 111,876.20 19,142 21,397 140,823 48.51 2,903
2006 132,699.83 19,207 21,469 170,946 49.51 3,453
2007 260,048.76 30,784 34,410 342,661 50.51 6,784
.
.
111-1190
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 55-R4
NET SALVAGE PERCENT.. -45
2008 205,817.71 18,992 21,229 277,207 51.50
2009 236,834.70 15,608 17,446 325,964 52.50
2010 238,532.25 9,432 10,543 335,329 53.50
2011 284,099.83 3,745 4,186 407,759 54.50
15, 694, 054.94 7, 719, 726 8,629, 012 14, 127,368
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 36.7
ANNUAL
ACCRUAL
(7)
5,383
6,209
6,268
7,482
385,339
2.46
flI
111-1191
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 50-R3
NET SALVAGE PERCENT.. -35
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1964 4,783.01 4,995 5,583 874 11.32 77
1966 663.61 674 753 143 12.39 12
1967 21,817.06 21,819 24,389 5,064 12.96 391
1968 59,018.28 58,099 64,942 14,733 13.54 1,088
1969 16,452.15 15,929 17,805 4,405 14.14 312
1970 16,824.24 16,012 17,898 4,815 14.75 326
1971 149,942.63 140,117 156,621 45,802 15.39 2,976
1972 55,686.56 51,075 57,091 18,086 16.03 1,128
1973 131,554.85 118,281 132,213 45,386 16.70 2,718
1974 64,065.22 56,425 63,071 23,417 17.38 1,347
1975 93,695.20 80,776 90,290 36,199 18.07 2,003
1976 112,812.99 95,125 106,330 45,968 18.77 2,449
1977 114,408.06 94,246 105,347 49,104 19.49 2,519
1978 266,055.61 213,925 239,123 120,052 20.22 5,937
1979 255,350.85 200,147 223,722 121,002 20.97 5,770
1980 302,893.57 231,277 258,519 150,387 21.72 6,924
1981 251,076.59 186,492 208,458 130,495 22.49 5,802
1982 447,960.51 323,419 361,514 243,233 23.26 10,457
1983 156,661.31 109,765 122,694 88,799 24.05 3,692
1984 296,228.42 201,154 224,847 175,061 24.85 7,045
1985 425,083.21 279,356 312,261 261,601 25.66 10,195
1986 218,832.82 138,968 155,337 140,087 26.48 5,290
1987 433,880.56 265,808 297,117 288,622 27.31 10,568
1988 213,473.33 125,939 140,773 147,416 28.15 5,237
1989 2,808,658.72 1,592,509 1,780,087 2,011,602 29.00 69,366
1990 617, 828.51 335,963 375,535 458,533 29.86 15,356
1991 745,504.30 387,878 433,565 572,866 30.73 18,642
1992 978,662.50 486,200 543,468 777, 726 31.60 24,612
1993 469,908.34 222,159 248,327 386,049 32.49 11,882
1994 576,423.75 258,664 289,131 489,041 33.38 14,651
1995 705,880.27 299,604 334,894 618,044 34.28 18,029
1996 465,311.82 186,064 207,980 420,191 35.19 11,941
1997 1,477,626.81 554,154 619,426 1,375,370 36.11 38,088
1998 464,775.94 162,760 181,931 445,517 37.03 12,031
1999 122,927.00 39,961 44,668 121,283 37.96 3,195
2000 185,002.52 55,495 62,032 187,721 38.89 4,827
2001 293,102.06 80,404 89,875 305,813 39.84 7,676
2002 383,072.65 95,362 106,594 410,554 40.78 10,068
2003 235,606.78 52,545 58,734 259,335 41.74 6,213
2004 435,151.50 85,886 96,002 491,453 42.69 11,512
2005 420,845.33 72,040 80,525 487,616 43.66 11,168
111-1192
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 50-R3
NET SALVAGE PERCENT.. -35
2006 215,119.95 31,248 34,929 255,483 44.62
2007 363,155.99 43,241 48,334 441,927 45.59
2008 263,443.93 24,398 27,272 328,377 46.57
2009 246,871.40 16,397 18,328 314,948 47.54
2010 229,096.88 9,155 10,234 299,047 48.52
2011 213,769.85 2,828 3,161 285,428 49.51
17, 026, 967.44 8,124,738 9,081,730 13, 904, 676
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 32.8
ANNUAL
ACCRUAL
(7)
5, 726
9,694
7,051
6,625
6,163
5,765
424,544
2.49
.
S
111-1193
FACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R2
NET SALVAGE PERCENT.. -35
1902 61,503.65 83,030 83,030
1921 626.28 798 845
1925 1,096.36 1,366 1,480
1950 660.62 692 774 118 12.35 10
1953 3,648.12 3,705 4,143 782 13.62 57
1954 19,840.51 19,937 22,296 4,489 14.06 319
1955 73,553.90 73,101 81,749 17,549 14.51 1,209
1956 120,754.67 118,619 132,652 30,367 14.98 2,027
1957 88,549.23 85,961 96,131 23,410 15.45 1,515
1958 72,346.17 69,361 77,567 20,100 15.94 1,261
1959 83,879.53 79,390 88,782 24,455 16.44 1,488
1960 82,497.56 77,049 86,164 25,208 16.95 1,487
1961 108,230.50 99,700 111,495 34,616 17.47 1,981
1962 107,443.49 97,605 109,152 35,897 17.99 1,995
1963 162,866.50 145,754 162,998 56,872 18.54 3,068
1964 157,433.56 138,766 155,183 57,352 19.09 3,004
1965 158,167.86 137,240 153,476 60,051 19.65 3,056
1966 178,219.33 152,143 170,143 70,453 20.22 3,484
1967 208,647.93 175,151 195,873 85,802 20.80 4,125
1968 263,103.45 216,989 242,660 112,530 21.40 5,258
1969 198,137.76 160,492 179,479 88,007 22.00 4,000
1970 207,589.43 165,040 184,565 95,681 22.61 4,232
1971 211,436.46 164,881 184,388 101,051 23.23 4,350
1972 250,598.04 191,482 214,136 124,171 23.87 5,202
1973 367,107.57 274,738 307,241 188,354 24.51 7,685
1974 387,111.54 283,537 317,081 205,520 25.16 8,169
1975 328,286.71 235,133 262,951 180,236 25.82 6,980
1976 441,652.87 309,062 345,626 250,605 26.49 9,460
1977 606,739.49 414,464 463,498 355,600 27.17 13,088
1978 836,196.20 557,253 623,180 505,685 27.85 18,157
1979 899,614.38 584,055 653,153 561,326 28.55 19,661
1980 982,186.61 620,784 694,227 631,725 29.25 21,597
1981 1,091,610.47 670,920 750,294 723,380 29.96 24,145
1982 1,184,400.97 707,020 790,665 808,276 30.68 26,345
1983 1,080,968.23 625,911 699,960 759,347 31.41 24,175
1984 1,998,585.00 1,120,921 1,253,533 1,444,557 32.15 44,932
1985 1,096,559.68 595,103 665,508 814,848 32.89 24,775
1986 1,200,928.27 629,630 704, 119 917, 134 33.64 27,263
1987 1,377,915.25 696, 733 779,161 1,081,025 34.40 31,425
1988 1,578,938.43 768,536 859,459 1,272,108 35.17 36,170
1989 1,798,950.67 841,626 941,196 1,487,387 35.94 41,385
111-1194
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R2
NET SALVAGE PERCENT.. -35
1990 1,439,065.37 645,688 722,077 1,220,661 36.72 33,242
1991 1, 842, 577.16 791,018 884,601 1,602,878 37.51 42,732
1992 2,114,728.78 866,315 968,806 1,886,078 38.31 49,232
1993 1,620,476.41 632,032 706,806 1,480,837 39.11 37,863
1994 1,547,769.91 572,896 640,673 1,448,816 39.92 36,293
1995 1, 343, 892. 01 470,708 526,396 1,287,858 40.73 31,619
1996 853,168.52 281,667 314,990 836,788 41.55 20,139
1997 761,789.06 235,970 263,887 764,528 42.38 18,040
1998 405,528.90 117,354 131,238 416,226 43.21 9,633
1999 638,191.60 171,528 191,821 669,738 44.05 15,204
2000 1,055,283.58 261,876 292,858 1,131,775 44.89 25,212
2001 1, 388, 174. 15 315,175 352,462 1,521,573 45.75 33,258
2002 956,138.70 197,142 220,465 1,070,322 46.60 22,968
2003 1,256,562.00 232,554 260,067 1,436,292 47.46 30,263
2004 977,328.64 160,003 178,932 1,140,462 48.33 23,597
2005 1,446,309.96 205,893 230,251 1,722,267 49.20 35,005
2006 1,027,071.24 124,027 138,700 1,247,846 50.08 24,917
2007 1,596,148.70 157,882 176,561 1,978,240 50.97 38,812
2008 1,749,998.00 135,300 151,307 2,211,190 51.85 42,646
2009 1,427,143.67 78,819 88,144 1,838,500 52.75 34,853
2010 1,196,009.92 39,639 44,328 1,570,285 53.65 29,269
2011 1,355,624.78 14,970 16,741 1,813,352 54.55 33,242
48,077,564.31 19, 102, 134 21, 352, 124 43,552,588 1,106,579
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39.4 2.30
111-1195
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -3O
1946 2,855.76 2,672 2,987 725 15.42 47
1947 1,631.18 1,509 1,687 434 15.85 27
1948 1,324.07 1,212 1,355 366 16.28 22
1949 1,361.77 1,232 1,377 393 16.72 24
1950 1,870.00 1,672 1,869 562 17.17 33
1951 3,470.19 3,066 3,427 1,084 17.62 62
1952 6,261.36 5,465 6,109 2,031 18.07 112
1953 10,963.35 9,451 10,564 3,688 18.53 199
1954 14,560.22 12,390 13,849 5,079 19.00 267
1955 12,783.22 10,732 11,996 4,622 19.48 237
1956 14,670.19 12,150 13,581 5,490 19.96 275
1957 18,299.38 14,948 16,709 7,080 20.44 346
1958 20,961.90 16,880 18,868 8,382 20.93 400
1959 29,062.21 23,060 25,776 12,005 21.43 560
1960 27,478.27 21,472 24,001 11,721 21.94 534
1961 40,363.43 31,054 34,712 17,760 22.45 791
1962 26,289.24 19,903 22,247 11,929 22.97 519
1963 23,648.91 17,613 19,688 11,056 23.49 471
1964 30,347.86 22,222 24,839 14,613 24.02 608
1965 28,457.44 20,475 22,887 14,108 24.56 574
1966 34,145.29 24,132 26,974 17,415 25.10 694
1967 35,187.62 24,411 27,286 18,458 25.65 720
1968 32,657.54 22,231 24,850 17,605 26.20 672
1969 40,467.16 27,002 30,182 22,425 26.77 838
1970 42,532.68 27,817 31,094 24,198 27.33 885
1971 47,947.54 30,702 34,318 28,014 27.91 1,004
1972 69,265.75 43,402 48,514 41,531 28.49 1,458
1973 59,773.11 36,634 40,949 36,756 29.07 1,264
1974 75,122.92 44,977 50,275 47,385 29.67 1,597
1975 68,737.66 40,179 44,912 44,447 30.27 1,468
1976 92,025.52 52,487 58,669 60,964 30.87 1,975
1977 101,318.57 56,326 62,961 68,753 31.48 2,184
1978 94,396.62 51,094 57,112 65,604 32.10 2,044
1979 92,103.43 48,503 54,216 65,518 32.72 2,002
1980 121,422.23 62,164 69,486 88,363 33.34 2,650
1981 128,984.76 64,114 71,666 96, 014 33.97 2,826
1982 121,238.81 58,431 65,313 92,297 34.61 2,667
1983 86,466.75 40,364 45,118 67,289 35.25 1,909
1984 50,255.11 22,688 25,360 39,972 35.90 1,113
1985 67,868.86 29,597 33,083 55,147 36.55 1,509
1986 147,364.33 62,001 69,304 122,270 37.20 3,287
111-1 196
L
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.1 OVERHEAD SERVICES
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-Ri
NET SALVAGE PERCENT.. -30
1987 66,153.32 26,801 29,958 56,041 37.86 1,480
1988 69,160.56 26,940 30,113 59,796 38.52 1,552
1989 45,554.88 17,023 19,028 40,193 39.19 1,026
1990 183, 491.09 65,662 73,396 165,142 39.86 4,143
1991 252,929.05 86,506 96,695 232,113 40.53 5,727
1992 300,603.41 97,981 109,522 281,262 41.21 6,825
1993 156,618.54 48,570 54,291 149,313 41.88 3,565
1994 254,831.27 74,869 83,688 247,593 42.57 5,816
1995 1,112,263.69 308, 911 345,297 1,100,646 43.25 25,448
1996 190,320.47 49,753 55,613 191,804 43.94 4,365
1997 200,172.48 49,065 54,844 205,380 44.63 4,602
1998 141,744.21 32,431 36,251 148,016 45.32 3,266
1999 393,630.68 83,641 93,493 418,227 46.01 9,090
2000 798,726.05 156,510 174,946 863,398 46.71 18,484
2001 31,138.77 5,586 6,244 34,236 47.41 722
2002 146,850.93 23,880 26,693 164,213 48.12 3,413
2003 188,775.50 27,530 30,773 214,635 48.83 4,396
2004 183,926.94 23,736 26,532 212,573 49.54 4,291
2005 561,429.22 63,031 70,455 659,403 50.25 13,122
2006 154,798.32 14,745 16,482 184, 756 50.97 3,625
2007 263,870.07 20,582 23,006 320,025 51.70 6,190
2008 246,826.67 15,052 16,825 304,050 52.42 5,800
2009 220,247.04 9,632 10,767 275,554 53.15 5,184
2010 264,407.34 6,936 7,753 335,977 53.89 6,234
2011 233,281.41 2,041 2,281 300,985 54.63 5,510
8,587,694.12 2,455,848 2,745,116 8,418,886 194,750
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.2 2.27
171
111-1197
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R4
NET SALVAGE PERCENT.. -40
1969 445.63 415 464 160 20.13 8
1970 388.18 354 396 147 20.91 7
1971 580.71 519 580 233 21.71 11
1972 16,905.41 14,788 16,530 7,138 22.51 317
1973 34,166.65 29,234 32,677 15,156 23.33 650
1974 39,365.01 32,919 36,796 18,315 24.16 758
1975 29,451.71 24,052 26,885 14,347 25.00 574
1976 33,811.62 26,942 30,115 17,221 25.85 666
1977 83,174.37 64,607 72,217 44,227 26.71 1,656
1978 127,358.29 96,313 107,657 70,645 27.59 2,561
1979 202,408.68 148,912 166,452 116,920 28.47 4,107
1980 206,918.74 147,934 165,359 124,327 29.36 4,235
1981 230,523.16 159,914 178,750 143,982 30.27 4,757
1982 192,073.54 129,162 144,376 124,527 31.18 3,994
1983 188,868.03 122,953 137,435 126,980 32.10 3,956
1984 207,910.62 130,838 146,249 144,826 33.03 4,385
1985 182,385.28 110,817 123,870 131,469 33.96 3,871
1986 253,397.42 148,405 165,885 188,871 34.90 5,412
1987 186,291.29 104,975 117,340 143,468 35.85 4,002
1988 331,987.35 179,717 200,885 263,897 36.80 7,171
1989 246,824.97 128,087 143,174 202,381 37.76 5,360
1990 323,602.59 160,681 179,607 273,437 38.72 7,062
1991 243,566.34 115,426 129,022 211,971 39.69 5,341
1992 543,139.01 245,098 273,968 486,427 40.66 11,963
1993 209,942.68 89,939 100,533 193,387 41.64 4,644
1994 588,669.34 238,728 266,847 557,290 42.62 13,076
1995 505,902.50 193,590 216,393 491,870 43.60 11,281
1996 1,857,182.86 668,214 746,921 1,853,135 44.58 41,569
1997 228,013.68 76,772 85,815 233,404 45.57 5,122
1998 277,137.78 86,910 97,147 290,846 46.56 6,247
1999 373,994.17 108,645 121,442 402,150 47.55 8,457
2000 871,017.19 232,910 260,344 959,080 48.54 19,759
2001 270,536.27 66,092 73,877 304,874 49.53 6,155
2002 455,965.43 100,860 112,740 525,612 50.52 10,404
2003 687,120.26 135,955 151,969 809,999 51.52 15,722
2004 670,482.69 117,175 130,977 807,699 52.51 15,382
2005 723,092.30 109,504 122,402 889,927 53.51 16,631
2006 693,569.19 88,846 99,311 871,686 54.51 15,991
2007 781,508.61 81,872 91,515 1,002,597 55.51 18,062
2008 533,143.02 43,538 48,666 697,734 56.50 12,349
1115 iii;'
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 369.2 UNDERGROUND SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 60-R4
NET SALVAGE PERCENT.. -40
2009 364,293.25 21,252 23,755 486,256 57.50
2010 275,842.07 9,654 10,791 375,388 58.50
2011 285,231.74 3,326 3,718 395,606 59.50
14,558,189.63 4,796,844 5,361,852 15, 019, 613
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.2
ANNUAL
ACCRUAL
(7)
8,457
6,417
6,649
325,198
2.23
I
111-1 199
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 20-S2.5
NET SALVAGE PERCENT.. -4
ANNUAL
ACCRUAL
(7)
1961 484.61 504 504
1962 5,530.09 5,751 5,751
1963 3,444.29 3,582 3,582
1964 3,759.33 3,910 3,910
1965 4,747.48 4,937 4,937
1966 4,262.13 4,433 4,433
1967 3,660.40 3,807 3,807
1968 5,608.84 5,833 5,833
1969 6,466.45 6,725 6,725
1970 5,791.43 6,023 6,023
1971 6,925.21 7,202 7,202
1972 7,966.88 8,265 8,286
1973 8,423.25 8,642 8,760
1974 13,128.28 13,346 13,653
1975 12,263.79 12,346 12,754
1976 41,289.28 41,180 42,941
1977 43,075.10 42,536 44,798
1978 71,334.46 69,737 74,188
1979 65,515.06 63,400 68,136
1980 57,258.88 54,845 59,549
1981 58,847.31 55,785 61,201
1982 44,868.39 42,090 46,663
1983 56,107.90 52,050 58,352
1984 71,609.34 65,611 74,163 311 2.38 131
1985 106,650.26 96,497 109,075 1,841 2.60 708
1986 137,303.59 122,519 138,489 4,307 2.84 1,517
1987 223,783.89 196,778 222,427 10,308 3.09 3,336
1988 158,409.97 137,069 154,936 9,810 3.36 2,920
1989 154, 611 .37 131,370 148,494 12,302 3.66 3,361
1990 117,517.13 97,896 110,656 11,562 3.98 2,905
1991 172,941.34 141,009 159,389 20,470 4.32 4,738
1992 192,470.16 153,129 173,089 27,080 4.70 5,762
1993 153,628.48 118,872 134,367 25,407 5.12 4,962
1994 4,878.13 3,660 4,137 936 5.57 168
1996 44,656.27 31,093 35, 146 11,297 6.61 1,709
1997 379,410.64 252,733 285,676 108,911 7.19 15,148
1998 118,828.25 75,199 85,001 38,580 7.83 4,927
1999 29,830.94 17,823 20,146 10,878 8.51 1,278
2000 8,244.07 4,608 5,209 3,365 9.25 364
2001 19,418.34 10,057 11,368 8,827 10.04 879
2002 388,116.99 184,262 208,280 195,362 10.87 17,973 .
111-1200
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 20-S2.5
NET SALVAGE PERCENT.. -4
2003 102,272.49 43,928 49,654 56,709 11.74 4,830
2004 65,800.63 25,183 28,465 39,968 12.64 3,162
2005 152,706.30 50,979 57,624 101,191 13.58 7,451
2006 113,634.84 32,263 36,468 81,712 14.54 5,620
2007 118,912.81 27,702 31,313 92,356 15.52 5,951
2008 73,005.30 13,249 14,976 60,950 16.51 3,692
2009 127,999.71 16,640 18,809 114,311 17.50 6,532
2010 55,905.60 4,361 4,929 53,213 18.50 2,876
2011 77,826.26 2,023 2,287 78,652 19.50 4,033
3, 901, 131. 94 2,573,442 2,876,561 1,180,616 116,933
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10.1 3.00
~ 0
111-120 1
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 25-LO
NET SALVAGE PERCENT.. -50
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1962 6,799.82 6,732 7,525 2,675 8.50 315
1963 12,354.96 12,091 13,515 5,017 8.69 577
1964 7,616.71 7,362 8,229 3,196 8.89 360
1965 7,294.40 6,963 7,783 3,159 9.09 348
1966 5,751.01 5,417 6,055 2,572 9.30 277
1967 7,507.99 6,982 7,804 3,458 9.50 364
1968 6,011.52 5,511 6,160 2,857 9.72 294
1969 8,335.84 7,537 8,425 4,079 9.93 411
1970 10,385.03 9,253 10,343 5,235 10.15 516
1971 8,112.30 7,121 7,960 4,208 10.37 406
1972 10,094.72 8,722 9,749 5,393 10.60 509
1973 17,333.74 14,737 16,473 9,528 10.83 880
1974 6,478.62 5,419 6,057 3,661 11.06 331
1975 7,149.17 5,877 6,569 4,155 11.30 368
1976 11,069.64 8,940 9,993 6,611 11.54 573
1977 6,640.91 5,268 5,889 4,072 11.78 346
1978 9,467.19 7,362 8,229 5,972 12.04 496
1979 10,214.81 7,790 8,708 6,614 12.29 538
1980 4,800.71 3,586 4,008 3,193 12.55 254
1981 7,720.01 5,646 6,311 5,269 12.81 411
1982 9,291.17 6,645 7,428 6,509 13.08 498
1983 7,529.55 5,259 5,878 5,416 13.36 405
1984 8,224.34 5,606 6,266 6,071 13.64 445
1985 1,144.84 761 851 866 13.92 62
1986 10,710.10 6,934 7,751 8,314 14.21 585
1987 3,357.65 2,113 2,362 2,674 14.51 184
1988 232.82 142 159 190 14.81 13
1989 852.44 505 564 715 15.12 47
1990 1,816.23 1,043 1,166 1,558 15.43 101
1991 546.19 303 339 480 15.75 30
1992 10,589.30 5,667 6,334 9,550 16.08 594
1993 7,194.45 3,708 4,145 6,647 16.41 405
1994 8,357.29 4,137 4,624 7,912 16.75 472
1995 2,324.68 1,102 1,232 2,255 17.10 132
1996 5,137.87 2,327 2,601 5,106 17.45 293
1997 931.75 402 449 949 17.81 53
1998 691.88 283 316 722 18.18 40
1999 921.91 356 398 985 18.56 53
2000 2,086.27 759 849 2,280 18.94 120
2001 2,324.61 791 884 2,603 19.33 135
2002 628.21 198 221 721 19.74 37
111-1202
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-LO
NET SALVAGE PERCENT.. 50
2003 1,364.67 396 443 1,604 20.16 80
2004 4,486.91 1,185 1,325 5,405 20.60 262
2006 3,202.08 663 741 4,062 21.55 188
2007 3,608.42 637 712 4,701 22.06 213
2009 966.35 104 116 1,334 23.20 58
2011 1,569.86 40 45 2,310 24.58 94
271,230.94 200,382 223,984 182,862 14,173
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.9 5.23
S
111-1203
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 35-LO
NET SALVAGE PERCENT.. -30
1946 250.12 208 232 93 12.65 7
1948 59.19 48 54 23 13.05 2
1949 286.67 231 258 115 13.26 9
1950 3,350.87 2,680 2,996 1,360 13.47 101
1951 409.06 324 362 170 13.69 12
1953 1,800.39 1,396 1,560 781 14.12 55
1954 1,559.79 1,197 1,338 690 14.34 48
1955 907.94 689 770 410 14.56 28
1957 355.93 264 295 168 15.02 11
1958 1,189.30 872 975 571 15.25 37
1959 426.89 310 347 208 15.48 13
1961 349.87 247 276 179 15.96 11
1962 5,264.86 3,676 4,109 2,735 16.20 169
1963 8,725.50 6,012 6,720 4,623 16.45 281
1964 4,342.75 2,952 3,300 2,346 16.70 140
1965 1,328.42 891 996 731 16.95 43
1966 12,588.93 8,318 9,298 7,068 17.21 411
1967 8,940.53 5,825 6,511 5,112 17.46 293
1968 6,498.14 4,168 4,659 3,789 17.73 214
1969 16,516.75 10,435 11,664 9,808 17.99 545
1970 3,078.18 1,914 2,139 1,863 18.26 102
1971 7,414.37 4,536 5,070 4,569 18.53 247
1972 3,428.59 2,062 2,305 2,152 18.81 114
1973 4,532.99 2,679 2,995 2,898 19.09 152
1974 5,089.56 2,953 3,301 3,315 19.38 171
1975 45,352.60 25, 841 28,885 30,073 19.66 1,530
1976 4,587.50 2,563 2,865 3,099 19.96 155
1977 1,753.22 961 1,074 1,205 20.25 60
1978 1,572.01 844 943 1,101 20.55 54
1979 3,296.96 1,732 1,936 2,350 20.86 113
1980 19,157.68 9,848 11,008 13,897 21.16 657
1981 33,231.01 16,688 18,654 24,546 21.48 1,143
1982 52,871.16 25,942 28,998 39,735 21.79 1,824
1983 13,509.59 6,463 7,224 10,338 22.12 467
1984 20,194.91 9,421 10,531 15,722 22.44 701
1985 7,621.64 3,462 3,870 6,038 22.77 265
1986 128,748.27 56,858 63,555 103,818 23.11 4,492
1987 4,510.09 1,935 2,163 3,700 23.45 158
1988 2,824.44 1,175 1,313 2,359 23.80 99
1989 5,721.42 2,306 2,578 4,860 24.15 201
1990 3,168.54 1,236 1,382 2,737 24.50 112
111-1 204
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 35-LO
NET SALVAGE PERCENT.. -30
1991 13,965.89 5,260 5,879 12,277 24.86 494
1992 17,466.70 6,338 7,084 15,623 25.23 619
1993 10,803.39 3,772 4,216 9,828 25.60 384
1994 5,128.78 1,718 1,920 4,747 25.98 183
1995 26,901.95 8,633 9,650 25,323 26.36 961
1996 37,304.83 11,431 12,778 35,718 26.75 1,335
1997 5,524.16 1,611 1,801 5,380 27.15 198
1998 6,448.75 1,782 1,992 6,391 27.56 232
1999 5,563.03 1,453 1,624 5,608 27.97 201
2000 5,782.17 1,417 1,584 5,933 28.40 209
2001 12,091.90 2,762 3,087 12,632 28.85 438
2002
.
10,752.26 2,276 2,544 11,434 29.30 390
2003 10,884.53 2,110 2,358 11,792 29.78 396
2004 9,489.66 1,667 1,863 10,474 30.27 346
2005 18,164.65 2,841 3,176 20,438 30.79 664
2006 7,434.92 1,016 1,136 8,529 31.32 272
2007 1,837.70 212 237 2,152 31.89 67
2008 5,438.07 509 569 6,500 32.48 200
2009 1,779.74 124 139 2,175 33.12 66
2010 10,503.28 464 518 13,136 33.81 389
2011 2,559.16 41 46 3,281 34.57 95
672,642.15 289,599 323,710 550,725 23,386
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 23.5 3.48
S
111-1205
1950 16,226.43 15,766 19,472
1957 60,719.38 54,733 72,776 87 14.93 6
1958 17,048.97 15,177 20,180 279 15.49 18
1959 8,287.88 7,282 9,682 263 16.07 16
1960 146.97 127 169 7 16.66
1961 2,727.25 2,331 3,099 174 17.27 10
1964 585.75 478 636 67 19.18 3
1967 1,339.11 1,039 1,382 225 21.19 11
1968 13,356.36 10,180 13,536 2,492 21.89 114
1969 1,961.61 1,467 1,951 403 22.60 18
1971 1,102.75 793 1,054 269 24.05 11
1973 2,150.00 1,482 1,971 609 25.53 24
1974 12,695.09 8,559 11,380 3,854 26.29 147
1979 5,570.67 3,317 4,410 2,275 30.23 75
1981 49,685.45 27,963 37,181 22,442 31.86 704
1984 33,819.51 17,329 23,041 17,542 34.38 510
1985 47,057.07 23,312 30,997 25,471 35.23 723
1986 6,063.35 2,899 3,855 3,421 36.09 95
1987 73,926.11 34,065 45,294 43,417 36.96 1,175
1988 72,893.09 32,306 42,956 44,516 37.84 1,176
1989 613,078.29 260,929 346,944 388,750 38.72 10,040
1990 22,276.02 9,084 12,079 14,652 39.61 370
1991 12,940.83 5,044 6,707 8,822 40.51 218
1992 113,899.20 42,347 56,306 80,373 41.41 1,941
1993 71,532.74 25,294 33,632 52,207 42.32 1,234
1994 217,282.54 72,832 96,841 163,898 43.24 3,790
1995 132,984.56 42,130 56,018 103,563 44.16 2,345
1996 31,264.69 9,330 12,406 25,112 45.08 557
1997 31,728.41 8,871 11,795 26,279 46.02 571
1998 15,995.18 4,171 5,546 13,648 46.96 291
2000 6,083.94 1,357 1,804 5,497 48.85 113
2001 1,043.59 213 283 969 49.80 19
2002 52,452.51 9,704 12,903 50,040 50.75 986
2003 93,844.90 15,560 20,689 91,925 51.71 1,778
2004 42,608.57 6,238 8,294 42,836 52.68 813
2005 8,986.80 1,143 1,520 9,264 53.64 173
2006 35,567.59 3,827 5,089 37,592 54.62 688
2007 89,860.21 7,926 10,539 97,293 55.59 1,750
2008 390,110.72 26,838 35,685 432,448 56.56 7,646
•i
PACIFICORP
CALIFORNIA PROPERTY

.
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R3
NET SALVAGE PERCENT.. -20
111-1206
PACIFICORP
S
CALIFORNIA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 60-R3
NET SALVAGE PERCENT.. -20
2009 43,469.15 2,139 2,844 49,319 57.54
2010 167,872.70 4,970 6,609 194,838 58.52
2011 331,827.30 3,253 4,325 393,868 59.51
2, 954, 073.24 823,805 1,093,880 2,451,008
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 48.1
ANNUAL
ACCRUAL
(7)
857
3,329
6,619
50,964
1 .73
l ie
~ is
111-1207
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 10-S3
NET SALVAGE PERCENT.. +20
1993 13,996.55 10,996 11,197
1995 6,389.48 4,882 5,112
1998 4,199.43 3,030 3,360
1999 54,299.91 38,184 43,440
2000 22,583.42 15,411 18,067
2001 100,816.04 66,216 80,653
2002 46,903.59 29,343 37,523
2003 72,717.02 42,816 58,174
2004 26,679.28 14,492 20,948 395 3.21 123
2005 167,802.27 82, 156 118,758 15,484 3.88 3,991
2006 58,493.06 24,941 36,053 10,741 4.67 2,300
2007 22,412.56 7,961 11,508 6,422 5.56 1,155
2008 56,399.15 15,747 22,763 22,356 6.51 3,434
2009 163,757.26 32,751 47,342 83,664 7.50 11,155
2010 28,360.52 3,403 4,919 17,769 8.50 2,090
2011 240,754.29 9,630 13,920 178,683 9.50 18,809
1,086,563.83 401,959 533,737 335,514 43,057
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.8 3.96
•i
.
111-1208
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 15-L2
NET SALVAGE PERCENT.. +15
1995 62,847.90 33,905 45,020 8,401 5.48 1,533
2001 39,503.89 17,685 23,483 10,095 7.10 1,422
2002 136,935.92 58,198 77,278 39,118 7.50 5,216
2004 214,760.68 78,617 104,391 78,156 8.54 9,152
2005 172,894.73 56,727 75,324 71,637 9.21 7,778
2007 77,634.63 18,521 24,593 41,396 10.79 3,837
2008 62,346.44 11,835 15,715 37,279 11.65 3,200
2009 180,294.35 24,929 33,102 120,148 12.56 9,566
2011 108,329.74 3,069 4,075 88,005 14.50 6,069
1,055,548.28 303,486 402,981 494,235 47,773
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10.3 4.53
111-1209
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 35-R2
NET SALVAGE PERCENT.. +5
1941 273.57 260 260
1955 1,667.58 1,481 1,584
1964 2,614.50 2,134 2,484
1965 2,714.55 2,193 2,579
1974 3,439.78 2,470 3,268
1979 5,583.28 3,649 4,888 416 10.92 38
1980 945.56 604 809 89 11.45 8
1990 10,769.75 5,086 6,813 3,418 17.60 194
1991 25,394.84 11,518 15,430 8,695 18.29 475
1992 7,260.38 3,153 4,224 2,673 19.00 141
1993 34,056.42 14,125 18,922 13,432 19.72 681
1995 20,148.12 7,547 10,110 9,031 21.20 426
1996 19,482.54 6,896 9,238 9,270 21.96 422
1997 73,394.31 24,443 32,745 36,980 22.73 1,627
1999 2,940.13 854 1,144 1,649 24.30 68
2002 34,533.71 7,742 10,372 22,435 26.74 839
2004 4,975.76 889 1,191 3,536 28.42 124
2005 12,614.46 1,962 2,628 9,356 29.27 320
2007 61,770.71 6,723 9,006 49,676 30.99 1,603
2008 9,231.14 784 1,050 7,720 31.87 242
2010 41,531.87 1,522 2,039 37,416 33.65 1,112
2011 86,608.38 1,058 1,418 80,860 34.55 2,340
461,951.34 107, 093 142,202 296,652 10,660
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 27.8 2.31
II
.
•i
111-1210
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 8-R4
NET SALVAGE PERCENT.. +15
2002 256,002.07 200,194 217,602
2008 107,274.52 39,209 61,335 29,848 4.56 6,546
2009 572,307.18 150,803 235,903 250,558 5.52 45,391
2011 261,907.57 13,914 21,766 200,855 7.50 26,781
1, 197, 491.34 404,120 536,606 481,262 78,718
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.1 6.57
111-1211
PACIFICORP
CALIFORNIA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 14-L1.5
NET SALVAGE PERCENT.. +15
1990 45,985.61 27,641 36,703 2,385 4.10 582
1993 248,106.55 138,133 183,418 27,473 4.83 5,688
1996 10,146.52 5,169 6,864 1,761 5.61 314
1998 171,059.85 81,528 108,256 37,145 6.15 6,040
2002 522,951.85 209,871 278,675 165,834 7.39 22,440
2004 323,482.94 112,929 149,952 125,008 8.25 15,152
2006 605,973.87 168,873 224,236 290,842 9.41 30,908
2008 215,540.47 41,092 54,564 128,645 10.86 11,846
2009 88,490.27 12,411 16,480 58,737 11.69 5,025
2010 539,865.79 46,545 61,804 397,082 12.58 31,565
2011 630,662.10 18,382 24,408 511,655 13.52 37,844
3,402,265.82 862,574 1,145,360 1,746,566 167,404
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10.4 4.92 C
.
111-1212
.
0
•i
111-1213
•i
01
.
0
P--~
PACIFICORP
UTAH PROPERTY

.
ACCOUNT 360.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R4
NET SALVAGE PERCENT.. 0
1982 5,503.97 2,644 3,314 2,190 31.18 70
1984 27,888.69 12,536 15,713 12,176 33.03 369
1985 2,025.84 879 1,102 924 33.96 27
1986 5,208.00 2,179 2,731 2,477 34.90 71
1990 10,904.38 3,867 4,847 6,057 38.72 156
1991 7,007.95 2,372 2,973 4,035 39.69 102
1992 21,934.92 7,070 8,862 13,073 40.66 322
1993 136,651.69 41,815 52,414 84,238 41.64 2,023
1994 5,487,241.48 1,589,489 1,992,377 3,494,864 42.62 82,001
1995 206,383.37 56,411 70,710 135,673 43.60 3,112
1997 43,320.06 10,418 13,059 30,261 45.57 664
1998 53,514.23 11,987 15,025 38,489 46.56 827
1999 2,601.90 540 677 1,925 47.55 40
2000 33,367.04 6,373 7,988 25,379 48.54 523
2002 79,566.04 12,571 15,757 63,809 50.52 1,263
2003 115,249.27 16,288 20,417 94,832 51.52 1,841
2004 49,495.94 6,179 7,745 41,751 52.51 795
2006 137,838.19 12,612 15,809 122,029 54.51 2,239
2007 1,673.69 125 157 1,517 55.51 27
2008 275,817.57 16,088 20,166 255,652 56.50 4,525
2009 320,939.21 13,374 16,763 304,176 57.50 5,290
2010 213,513.05 5,338 6,691 206,822 58.50 3,535
2011 747,832.52 6,229 7,808 740,025 59.50 12,437
7,985,479.00 1,837,384 2,303,105 5,682,374 122,259
•i
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.5 1.53
•i
111-1214
PACIFICORP
UTAH PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 60-S0.5
NET SALVAGE PERCENT.. 0
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1910 22,815.55 20,401 22,816
1913 2,316.92 2,033 2,317
1914 954.40 832 954
1923 1,049.10 861 1,049
1926 1,863.99 1,497 1,864
1927 1,685.75 1,344 1,685 1 12.15
1929 2,301.45 1,808 2,267 34 12.86 3
1930 4,184.58 3,263 4,092 93 13.22 7
1937 1,121.87 827 1,037 85 15.79 5
1938 1,988.00 1,453 1,822 166 16.16 10
1940 851.61 611 766 86 16.93 5
1941
.
8,398.26 5,975 7,492 906 17.31 52
1942 600.21 423 530 70 17.70 4
1946 490.76 333 418 73 19.29 4
1947. 498.12 335 420 78 19.69 4
1948 632.44 421 528 104 20.10 5
1949 28,990.48 19,081 23,927 5,063 20.51 247
1950 100.00 65 82 18 20.93 1
1951 17,744.82 11,431 14,334 3,411 21.35 160
1952 28,622.85 18,238 22,870 5,753 21.77 264
1953 35,774.65 22,538 28,262 7,513 22.20 338
1954 4,461.46 2,779 3,485 976 22.63 43
1955 27,678.73 17,036 21,363 6,316 23.07 274
1956 37,679.43 22,915 28,735 8,944 23.51 380
1957 107,749.86 64,722 81,159 26,591 23.96 1,110
1958 56,801.39 33,693 42,250 14,551 24.41 596
1959 21,689.78 12,703 15,929 5,761 24.86 232
1960 30,483.94 17,620 22,095 8,389 25.32 331
1961 47,163.74 26,891 33,720 13,444 25.79 521
1962 32,551.38 18,305 22,954 9,597 26.26 365
1963 24,723.65 13,709 17,191 7,533 26.73 282
1964 207,021.44 113,137 141,870 65,151 27.21 2,394
1965 32,542.44 17,519 21,968 10,574 27.70 382
1966 32,212.62 17,078 21,415 10,798 28.19 383
1967 25,433.13 13,272 16,643 8,790 28.69 306
1968 22,714.27 11,660 14,621 8,093 29.20 277
1969 29,502.84 14,894 18,677 10,826 29.71 364
1970 138,948.94 68,942 86,451 52,498 30.23 1,737
1971
. 1972
43,229.53 21,074 26,426 16,804 30.75 546
14,801.81 7,085 8,884 5,918 31.28 189
1973 73,396.20 34,472 43,227 30,169 31.82 948
111-1215 .
PACIFICORP
UTAH PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPJ RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-S0.5
NET SALVAGE PERCENT.. 0
1974 68,089.37 31,367 39,333 28,756 32.36 889
1975 48,052.78 21,688 27,196 20,857 32.92 634
1976 14,322.77 6,331 7,939 6,384 33.48 191
1977 80,395.46 34,785 43,619 36,776 34.04 1,080
1978 52,206.40 22,083 27,691 24,515 34.62 708
1979 105,021.47 43,409 54,433 50,588 35.20 1,437
1980 72,842.05 29,392 36,856 35,986 35.79 1,005
1981 132,617.51 52,185 65,438 67,180 36.39 1,846
1982 147,987.65 56,728 71,135 76,853 37.00 2,077
1983 51,116.06 19,066 23,908 27,208 37.62 723
1984 155,737.35 56,455 70,793 84,944 38.25 2,221
1985 113,212.41 39,851 49,972 63,240 38.88 1,627
1986 380,736.88 129,896 162,885 217,852 39.53 5,511
1987 306,244.49 101,162 126,853 179,391 40.18 4,465
1988 680,995.98 217,353 272,553 408,443 40.85 9,999
1989 979,484.18 301,681 378,297 601,187 41.52 14,479
1990 199,124.73 59,040 74,034 125,091 42.21 2,964
1991 267,582.84 76,216 95,572 172,011 42.91 4,009
1992 748,671.22 204,387 256,294 492,377 43.62 11,288
1993 642,148.76 167,710 210,302 431,847 44.33 9,742
1994 1,424,567.54 354,717 444,802 979,766 45.06 21,744
195 1,618,899.77 382,870 480,105 1,138,795 45.81 24,859
1996 99,010.56 22,178 27,810 71,201 46.56 1,529
1997 1,759,249.03 371,501 465,849 1,293,400 47.33 27,327
1998 639,069.18 126,644 158,807 480,262 48.11 9,983
1999 1,220,333.44 225,762 283,097 937,236 48.90 19,166
2000 1,220,249.77 209,480 262,680 957,570 49.70 19,267
2001 1,255,901.52 198,432 248,827 1,007,075 50.52 19,934
2002 849,773.71 122,512 153,626 696,148 51.35 13,557
2003 4,123,430.87 536,046 672,182 3,451,249 52.20 66,116
2004 2,680,167.53 310,015 388,748 2,291,420 53.06 43,185
2005 1,445,594.24 146,251 183,393 1,262,201 53.93 23,404
2006 2,652,459.89 228,987 287,141 2,365,319 54.82 43,147
2007 3,079,666.80 219,673 275,462 2,804,205 55.72 50,327
2008 4,477,996.51 250,768 314,454 4,163,543 56.64 73,509
111-1216
PACIFICORP
UTAH PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-S0.5
NET SALVAGE PERCENT.. 0
2009 5,916,429.62 238,610 299,208 5,617,222 57.58 97,555
2010 1, 970, 819. 25 48,285 60,548 1,910,271 58.53 32,637
2011 1,425,585.01 11,647 14,605 1,410,980 59.51 23,710
44,279,566.99 6,338,439 7,945,042 36,334,525 700,620
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 51.9 1.58
I
111-1217
PACIFICORP
UTAH PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPJ .ECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 47-R0.5
NET SALVAGE PERCENT.. -10
1910 2,926.87 3,220 3,220
1912 400.00 440 440
1913 263.47 290 290
1915 659.96 726 726
1916 1,370.23 1,507 1,507
1917 2,502.97 2,753 2,753
1918 12,120.54 13,259 13,333
1919 1,503.59 1,628 1,654
1920 31.81 34 35
1921 13,361.85 14,163 14,698
1922 748.60 785 823
1923 9,976.68 10,353 10,974
1924 3,001.74 3,083 3,302
1925 1,861.23 1,891 2,047
1926 1,702.85 1,713 1,873
1927 6,085.91 6,058 6,695
1928 9,378.21 9,238 10,316
1929 5,719.34 5,578 6,291
1930 17,615.89 17,007 19,377
1931 5,489.97 5,246 6,039
1932 1,031.68 976 1,135
1933 1,445.20 1,353 1,590
1935 1,571.00 1,442 1,728
1936 6,599.91 5,995 7,260
1937 8,003.15 7,194 8,803
1938 8,523.09 7,584 9,375
1939 12,177.90 10,722 13,396
1940 6,661.82 5,805 7,278 50 9.77 5
1941 22,505.12 19,399 24,321 435 10.17 43
1942 18,589.48 15,850 19,872 576 10.57 54
1943 4,989.67 4,208 5,276 213 10.97 19
1944 20,025.13 16,699 20,936 1,092 11.37 96
1945 6,270.49 5,170 6,482 416 11.77 35
1946 25,781.56 21,016 26,349 2,011 12.17 165
1947 32,383.41 26,087 32,706 2,916 12.58 232
1948 176,932.10 140,835 176,571 18,054 12.99 1,390
1949 209,749.86 164,943 206,796 23,929 13.40 1,786
1950 155,493.45 120,749 151,388 19,655 13.82 1,422
1951 82,563.53 63,303 79,366 11,454 14.24 804
1952 142,021.93 107,496 134,772 21,452 14.66 1,463
1953 317,197.29 236,894 297,004 51,913 15.09 3,440
•i
.
111-1218
PACIFICORP
UTAH PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 47-R0.5
NET SALVAGE PERCENT.. -10
1954 312,986.22 230,599 289,112 55,173 15.52 3,555
1955 462,035.61 335,763 420,960 87,279 15.95 5,472
1956 265,794.34 190,417 238,734 53,640 16.39 3,273
1957 674,257.39 476,094 596,899 144,784 16.83 8,603
1958 360,335.72 250,640 314,238 82,131 17.28 4,753
1959 331,976.94 227,420 285,126 80,049 17.73 4,515
1960 887,118.45 598,369 750,200 225,630 18.18 12,411
1961 748,976.09 497,125 623,266 200,608 18.64 10,762
1962 593,223.42 387,221 485,475 167,071 19.11 8,743
1963 362,919.27 232,900 291,996 107,215 19.58 5,476
1964 945,515.61 596,375 747,700 292,367 20.05 14,582
1965
.
361,142.64 223,731 280,501 116,756 20.53 5,687
1966 315,759.39 191,997 240,715 106,620 21.02 5,072
1967 734,307.99 438,069 549,225 258,514 21.51 12,018
1968 557,390.92 326,130 408,883 204,247 22.00 9,284
1969 1,221,078.56 700,176 877,840 465,346 22.50 20,682
1970 623,176.11 349,897 438,681 246,813 23.01 10,726
1971 432,437.92 237,741 298,066 177,616 23.51 7,555
1972 723,449.29 388,921 487,607 308,187 24.03 12,825
1973 1,166,585.16 612,954 768,486 514,758 24.55 20,968
1974 920,090.02 472,245 592,073 420,026 25.07 16,754
1975 3,008,033.39 1,506,580 1,888,863 1,419,974 25.60 55,468
1976 2,582,037.03 1,261,180 1,581,194 1,259,047 26.13 48,184
1977 1,408,942.78 670,382 840,486 709,351 26.67 26,597
1978 1,687,135.80 781,424 979,704 876,145 27.21 32,199
1979 1,734,141.12 780,877 979,018 928,537 27.76 33,449
1980 1,790,497.51 783,210 981,943 987,604 28.31 34,885
1981 3,513,816.27 1,491,812 1,870,347 1,994,851 28.86 69,122
1982 2,401,129.64 987,930 1,238,609 1,402,634 29.42 47,676
1983 2,803,656.50 1,116,138 1,399,349 1,684,673 29.99 56,174
1984 2,785,981.78 1,072,603 1,344,767 1,719,813 30.55 56,295
1985 2,016,788.21 749,553 939,746 1,278,721 31.12 41,090
1986 3,654,375.62 1,308,570 1,640,609 2,379,204 31.70 75,054
1987 2,676,605.60 922,733 1,156,869 1,787,397 32.27 55,389
1988 1,223,583.31 405,209 508,028 837,914 32.85 25,507
1989 5,690,968.77 1,807,406 2,266,021 3,994,045 33.43 119,475
1990 2,289,426.87 695,498 871,975 1,646,395 34.02 48,395
1991 3,441,198.77 997,886 1,251,092 2,534,227 34.61 73,222
1992 8,765,538.44 2,422,865 3,037,647 6,604,445 35.19 187,680
1993 11,041,585.30 2,896,881 3,631,941 8,513,803 35.79 237,882 W 1994 11,689,401.24 2,905,471 3,642,711 9,215,630 36.38 253,316
111-1219
PACIFICORP
UTAH PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 47-R0.5
NET SALVAGE PERCENT.. -10
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1995 14,233,280.33 3,341,120 4,188,902 11,467,706 36.97 310,190
1996 3,624,262.97 799,889 1,002,854 2,983,835 37.57 79,421
1997 15,594,045.88 3,222,619 4,040,333 13,113, 117 38.17 343,545
1998 10,159,227.51 1,956,881 2,453,424 8,721,726 38.77 224,961
1999 13,310,680.37 2,376,941 2,980,071 11,661,677 39.37 296,207
2000 14,277,029.32 2,348,957 2,944,986 12,759,746 39.97 319,233
2001 24,671,765.61 3,712,879 4,654,992 22,483,950 40.57 554,201
2002 19,857,893.26 2,709,490 3,397,001 18,446,682 41.17 448,061
2003 27,778,365.24 3,393,572 4,254,664 26,301,538 41.78 629,525
2004 25,734,045.01 2,776,678 3,481,238 24,826,212 42.39 585,662
2005 18,924,913.62 1,771,769 2,221,341 18,596,064 43.00 432,467
2006 14,552,822.19 1,154,665 1,447,652 14,560,452 43.61 333,879
2007 16,242,106.63 1,056,793 1,324,946 16,541,371 44.22 374,070
2008 24,042,684.63 1,215,502 1,523,926 24,923,027 44.84 555,821
2009 41,972,555.20 1,522,680 1,909,048 44,260,763 45.45 973,834
2010 13,510,847.81 294,118 368,748 14,493, 185 46.07 314,591
2011 22,241,952.49 161,477 202,450 24,263,698 46.69 519,677
411,291,117.56 68, 427, 714 85,772,075 366, 648, 154 9,087,074
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.3 2.21
El
111-1220
C
.
PACIFICORP
UTAH PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-R3
NET SALVAGE PERCENT.. 0
1981 14,239.80 12,537 14,240
1982 12,914.85 11,215 12,915
1984 12,246.39 10,292 12,246
1985 64,979.97 53,595 64,980
1986 101,039.25 81,599 101,039
1987 32,009.57 25,249 31,739 271 5.28 51
1988 30,657.53 23,557 29,612 1,046 5.79 181
1989 61,848.32 46,164 58,030 3,818 6.34 602
1990 33,678.05 24,356 30,617 3,061 6.92 442
1991 66,619.57 46,554 58,520 8,100 7.53 1,076
1992 72,673.00 48,894 61,462 11,211 8.18 1,371
1993 53,170.67 34,327 43,150 10,021 8.86 1,131
1994 149,577.12 92,319 116,049 33,528 9.57 3,503
1995 200,535.32 117,915 148,224 52,311 10.30 5,079
1996 102,589.88 57,245 71,959 30,631 11.05 2,772
1997 156,612.17 82,503 103,710 52,902 11.83 4,472
1998 66,366.58 32,838 41,279 25,088 12.63 1,986
1999 262,230.37 121,150 152,291 109,939 13.45 8,174
2000 327,015.14 140,093 176,103 150,912 14.29 10,561
2001 265,436.99 104,582 131,464 133,973 15.15 8,843
2002 316,370.62 113,640 142,850 173,521 16.02 10,832
2003 977,814.74 316,421 397,754 580,061 16.91 34,303
2004 809,889.63 232,600 292,388 517,502 17.82 29,041
2005 461,284.41 115,321 144,963 316,321 18.75 16,870
2006 68,289.73 14,532 18,267 50,023 19.68 2,542
2007 91,515.77 15,997 20,109 71,407 20.63 3,461
2008 147,651.54 20,140 25,317 122,335 21.59 5,666
2009 427,678.55 41,912 52,685 374,994 22.55 16,629
2010 191,893.97 11,283 14,183 177,711 23.53 7,553
2011 15,866.13 311 391 15,475 24.51 631
5,594,695.63 2,049,141 2,568,536 3,026,160 177,772
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.0 3.18
.
111-1 221
PACIFICORP
UTAH PROPERTY
S
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-R0.5
NET SALVAGE PERCENT.. -80
1968 75,204,580.49 68,225,595 85,518,725 49,849,520 24.80 2,010,061
1975 460,183.31 356,513 446,878 381,452 28.48 13,394
1994 32,097,171.60 12,294,501 15,410,786 42,364,123 39.36 1,076,324
1995 11,079,683.84 4,004,641 5,019,697 14,923,734 39.96 373,467
1996 11,504,757.94 3,909,777 4,900,788 15,807,776 40.56 389,738
1997 15,691,256.51 4,993,585 6,259,308 21,984,954 41.16 534,134
1998 10, 780, 832.04 3,198,026 4,008,629 15,396,869 41.76 368,699
1999 10,217,837.99 2,810,314 3,522,644 14,869,464 42.36 351,026
2000 12,050,097.11 3,053,977 3,828,068 17, 862, 107 42.96 415,785
2001 9,213,848.95 2,136,139 2,677,586 13,907,342 43.56 319,269
2002 9,282,650.53 1,948,243 2,442,064 14,266,707 44.17 322,995
2003 10,4.70,275.81 1,967,574 2,466,295 16,380,201 44.78 365,793
2004 12,622,315.98 2,099,344 2,631,464 20,088,705 45.38 442,678
2005 13,359,907.32 1,928,636 2,417,487 21,630,346 45.99 470,327
2006 9,971,499.81 1,216,922 1,525,375 16,423,325 46.61 352,356
2007 13,999,541.49 1,401,074 1,756,204 23,442,971 47.22 496,463
2008 14,419,163.84 1,126,425 1,411,940 24,542,555 47.83 513,121
2009 13,904,447.87 775,868 972,527 24,055,479 48.45 496,501
2010 14,203,538.61 475,534 596,067 24,970,302 49.07 508,871
2011 18,732,551.90 209,055 262,044 33,456,549 49.69 673,305
319,266,142.94 118,131,743 148,074,576 426,604,481 10,494,307
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.7 3.29
[1
.
111-1 222
PACIFICORP
UTAH PROPERTY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 52-R0.5
NET SALVAGE PERCENT.. -45
1957 1,753.30 1,502 1,883 659 21.27 31
1968 56, 637, 061 .30 39,972,087 50, 103, 805 32, 019, 934 26.69 1,199,698
1975 802,508.03 482,909 605,312 558,325 30.42 18,354
1989 1,397.13 530 664 1,362 38.39 35
1990 7,151.64 2,596 3,254 7,116 38.98 183
1991 58,017.40 20,109 25,206 58,919 39.57 1,489
1992 2,588,306.28 853,818 1,070,235 2,682,809 40.17 66,786
1993 578,183.47 181,213 227,145 611,221 40.76 14,996
1994 21,095,784.90 6,259,098 7,845,591 22,743,297 41.36 549,886
1995 7,065,659.18 1,980,091 2,481,984 7,763,222 41.95 185,059
1996 6,102,545.24 1,608,073 2,015,671 6,833,020 42.55 160,588
1997 8,702,585.04 2,147,585 2,691,933 9,926,815 43.15 230,054
1998 6,578,714.13 1,513,384 1,896,981 7,642,154 43.75 174,678
1999 5,165,735.35 1,101,975 1,381,293 6,109,023 44.35 137,746
2000 7,619,025.36 1,495,622 1,874,717 9,172,870 44.96 204,023
2001 11,237,736.63 2,018,101 2,529,629 13,765,089 45.56 302,131
2002 8,488,850.43 1,380,066 1,729,871 10,578,962 46.17 229,131
2003 10,664,336.73 1,555,298 1,949,519 13,513,769 46.77 288,941
2004 9,072,170.30 1,168,790 1,465,043 11,689,604 47.38 246,720
2005 6,750,700.22 754,890 946,232 8,842,283 47.99 184,253
2006 4,481,443.59 423,611 530,984 5,967,109 48.61 122,755
2007 5,507,591.06 426,932 535,146 7,450,861 49.22 151,379
2008 8,651,236.26 523,473 656,158 11,888,135 49.83 238,574
2009 6,994,682.14 302,342 378,977 9,763,312 50.45 193,525
2010 7,827,821.12 202,944 254,384 11,095,957 51.07 217,270
2011 7,012,257.39 60,600 75,960 10,091,813 51.69 195,237
209,693,253.62 66,437,639 83,277,577 220, 777, 641 5,313,522
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.6 2.53
r
111-1223
PACIFICORP
UTAH PROPERTY

.
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -50
1975 11,409.46 8,437 10,576 6,538 30.42 215
1992 2,525.67 1,060 1,329 2,460 43.21 57
1993 39,516.52 15,787 19,789 39,486 44.02 897
1994 58,126,184.58 22,030,115 27,614,084 59,575,193 44.84 1,328,617
1995 6,744,560.53 2,416,205 3,028,640 7,088,201 45.67 155,205
1996 8,663,271.51 2,926,063 3,667,732 9,327,175 46.49 200,628
1997 10,602,005.13 3,358,238 4,209,450 11,693,558 47.33 247,064
1998 8,094,680.54 2,394,042 3,000,859 9,141,162 48.17 189,769
1999 3,983,144.25 1,094,389 1,371,784 4,602,932 49.01 93,918
2000 5,905,651.78 1,495,577 1,874,661 6,983,817 49.87 140,040
2001 5,486,255.52 1,272,839 1,595,465 6,633,918 50.72 130,795
2002 3,272,196.20 688,781 863,366 4,044,928 51.58 78,420
2003 4, 962, 680. 38 936,681 1,174,101 6,269,920 52.45 119,541
2004 4,351,286.81 726,643 910,825 5,616,105 53.32 105,328
2005 6,146,714.17 891,304 1,117,223 8,102,848 54.20 149,499
2006 4,752,327.13 584,536 732,698 6,395,793 55.08 116,118
2007 7,924,339.74 800,319 1,003,176 10,883,334 55.96 194,484
2008 8,594,474.12 676,815 848,367 12,043,344 56.85 211,844
2009 8,024,887.09 451,400 565,816 11,471,515 57.75 198,641
2010 7,071,824.04 240,477 301,431 10,306,305 58.64 175,756
2011 6,440,165.34 72,452 90,816 9,569,432 59.55 160,696
169,200,100.51 43,082,160 54,002,188 199,797,963 3,997,532
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 50.0 2.36
.
•I
111-1224
PACIFICORP
UTAH PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 50-R2
NET SALVAGE PERCENT.. -25
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1975 116,253.49 83,354 104,482 40,835 21.32 1,915
1991 9,530.35 4,136 5,184 6,729 32.64 206
1992 227,140.17 94,150 118,014 165,911 33.42 4,964
1993 959,545.19 378,780 474,789 724,642 34.21 21,182
1994 169,909,282.26 63,673,504 79, 812, 817 132,573,786 35.01 3,786,741
1995 14,784,110.25 5,244,663 6,574,027 11,906,111 35.81 332,480
1996 17,786,257.68 5,949,503 7,457,523 14,775,299 36.62 403,476
1997 21,208,641.76 6,659,514 8,347,500 18, 163, 302 37.44 485,131
1998 17,654,332.37 5,181,547 6,494,913 15,573,002 38.26 407,031
1999 16,941,766.83 4,620,867 5,792,117 15,385, 092 39.09 393,581
2000 18,676,035.30 4,701,692 5,893,429 17,451,615 39.93 437,055
2001 19,523,817.40 4,505,121 5,647,033 18,757,739 40.77 460,087
2002 12,042,872.63 2,519,971 3,158,708 11,894,883 41.63 285,729
2003 19,297,557.53 3,627,941 4,547,515 19,574,432 42.48 460,792
2004 17,475,548.24 2,905,310 3,641,718 18,202,717 43.35 419,901
2005 19,463,420.75 2,812,464 3,525,339 20, 803, 937 44.22 470,464
2006 15,438,736.06 1,895,105 2,375,457 16,922, 963 45.09 375,315
2007 24,441,617.29 2,462,493 3,086,661 27,465,361 45.97 597,463
2008 21,269,760.23 1,669,676 2,092,888 24,494,312 46.86 522,713
2009 13,912,699.49 782,589 980,952 16,409,922 47.75 343,663
2010 13,119,841.16 442,795 555,030 15,844,771 48.65 325,689
2011 13,188,718.35 148,373 185,981 16,299,917 49.55 328,959
467,447,484.78 120,363,548 150,872,077 433,437,279 10,864,537
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39.9 2.32
El
111-1 225
PACIFICORP
UTAH PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPJ
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 45-R0.5
NET SALVAGE PERCENT.. -5
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1925 122.01 123 128
1928 1,314.26 1,284 1,380
1936 306.09 275 321
1938 701.03 616 736
1939 178.21 155 187
1940 525.02 451 551
1941 538.84 458 566
1942 762.57 641 801
1943 2,655.03 2,209 2,769 19 9.34 2
1944 896.16 737 924 17 9.74 2
1945 1,706.51 1,388 1,740 52 10.14 5
1946 2,634.29 2,119 2,656 110 10.53 10
1947 6,589.62 5,239 6,567 352 10.93 32
1948 7,398.59 5,811 7,284 485 11.34 43
1949 12,538.62 9,731 12,198 968 11.74 82
1950 39,397.74 30,198 37,852 3,516 12.15 289
1951 55,606.87 42,091 52,760 5,627 12.56 448
1952 69,113.21 51,653 64,746 7,823 12.97 603
1953 104,633.97 77,174 96,736 13,130 13.39 981
1954 96,982.88 70,581 88,471 13,361 13.81 967
1955 115,217.91 82,723 103,691 17,288 14.23 1,215
1956 106,958.92 75,720 94,913 17,394 14.66 1,186
1957 154,908.12 108,111 135,514 27,140 15.09 1,799
1958 253,437.02 174,272 218,445 47,664 15.53 3,069
1959 1,370,368.93 928,241 1,163,526 275,361 15.97 17,242
1960 760,870.71 507,398 636,010 162,904 16.42 9,921
1961 697,007.70 457,492 573,454 158,404 16.87 9,390
1962 426,166.83 275,246 345,014 102,461 17.32 5,916
1963 127,152.58 80,759 101,229 32,281 17.78 1,816
1964 233,969.37 146,035 183,051 62,617 18.25 3,431
1965 730,517.86 447,954 561,499 205,545 18.72 10,980
1966 48,109.25 28,973 36,317 14,198 19.19 740
1967 128,292.77 75,825 95,045 39,662 19.67 2,016
1968 142,726.93 82,757 103,734 46,129 20.15 2,289
1969 164,726.09 93,630 117,363 55,599 20.64 2,694
1970 1, 043, 623. 05 581,017 728,290 367,514 21.14 17,385
1971 772,552.48 421,092 527,828 283,352 21.64 13,094
1972 948,159.84 505,748 633,942 361,626 22.14 16,334
1973 1,428,979.23 744,873 933,679 566,749 22.66 25,011
1974 1,115,194.60 568,042 712,026 458,928 23.17 19,807 0 1975 2,200,624.84 1,094,234 1,371,594 939,062 23.69 39,640
111-1 226
PACIFICORP
UTAH PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 45-R0.5
NET SALVAGE PERCENT.. -5
1976 2,550,557.53 1,236,686 1,550,154 1,127,931 24.22 46,570
1977 3,497,272.92 1,652,461 2,071,317 1,600,820 24.75 64,680
1978 4,327,198.24 1,991,078 2,495,765 2,047,793 25.28 81,004
1979 3,409,626.06 1,525,913 1,912,692 1,667,415 25.82 64,578
1980 3,148,327.76 1,368,578 1,715,477 1,590,267 26.37 60,306
1981 4,826,611.84 2,036,198 2,552,321 2,515,621 26.92 93,448
1982 12,054,438.06 4,930,723 6,180,533 6,476,627 27.47 235,771
1983 5,706,002.03 2,259,380 2,832,074 3,159,228 28.03 112,709
1984 8,539,381.79 3,269,759 4,098,558 4,867,793 28.59 170,262
1985 11,584,558.72 4,281,653 5,366,941 6,796,846 29.16 233,088
1986 10,846,438.14 3,864,548 4,844,110 6,544,650 29.73 220,136
1987 5,092,610.81 1,746,783 2,189,547 3,157,694 30.30 104,214
1988 2,883,248.91 950,607 1,191,561 1,835,850 30.87 59,470 W 1989 4,319,592.01 1,365,706 1,711,877 2,823,695 31.45 89,784
1990 7,073,067.19 2,138,896 2,681,051 4,745,670 32.04 148,117
1991 7,792,816.76 2,251,076 2,821,665 5,360,793 32.62 164,341
1992 11,530,219.42 3,171,963 3,975,973 8,130,757 33.21 244,829
1993 6,937,303.24 1,812,957 2,272,495 5,011,673 33.80 148,274
1994 9,289,326.60 2,299,749 2,882,676 6,871,117 34.39 199,800
1995 7,865,935.12 1,839,083 2,305,243 5,953,989 34.98 170,211
1996 11,672,960.16 2,565,676 3,216,008 9,040,600 35.58 254,092
1997 18,415,055.76 3,794,072 4,755,771 14,580,038 36.17 403,098
1998 11,422,339.97 2,193,483 2,749,474 9,243,983 36.77 251,400
1999 15,512,870.77 2,761,880 3,461,945 12,826,569 37.37 343,232
2000 20,087,443.05 3,294,963 4,130,150 16,961,665 37.97 446,712
2001 14,771,081.08 2,216,172 2,777,914 12,731,721 38.57 330,094
2002 12,304,040.39 1,670,846 2,094,362 10,824,880 39.18 276,286
2003 14, 464, 619.23 1,761,791 2,208,359 12, 979,491 39.78 326,282
2004 14,715,878.47 1,582,869 1,984,085 13,467,587 40.39 333,439
2005 17,465,636.79 1,630,146 2,043,346 16,295,573 41.00 397,453
2006 15,846,021.20 1,253,365 1,571,060 15,067,262 41.61 362,107
2007 26,754,410.69 1,735,532 2,175,444 25, 916, 687 42.22 613,849
2008 27,385,090.73 1,380,209 1,730,056 27,024,289 42.84 630,819
2009 20,389,287.25 737,317 924,208 20,484,544 43.45 471,451
2010 19,399,284.60 421,032 527,753 19,841,496 44.07 450,227
2011 20,213,295.36 146,233 183,299 21,040,661 44.69 470,814
427,468,015.20 82,922,459 103,940,801 344,900,615 9,281,386
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 37.2 2.17
111-1 227
PACIFICORP
UTAH PROPERTY
ACCOUNT 369 SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-S5
NET SALVAGE PERCENT.. -25
1975 155,457.79 128,853 161,513 32,809 18.53 1,771
1990 757,849.34 370,314 464,177 483,135 33.50 14,422
1991 46,238.64 21,543 27,004 30,794 34.50 893
1992 656,065.75 290,760 364,459 455,623 35.50 12,834
1993 612,094.13 257,355 322,587 442,531 36.50 12,124
1994 41,237,930.53 16,401,356 20,558,605 30,988,808 37.50 826,368
1995 4,641,409.84 1,740,529 2,181,701 3,620,061 38.50 94,028
1996 16, 070, 229.13 5,661,140 7,096,068 12, 991, 718 39.50 328,904
1997 3,388,646.10 1,116,728 1,399,785 2,836,023 40.50 70,025
1998 2,511,446.67 770,543 965,852 2,173,456 41.50 52,372
1999 9, 066, 183. 96 2,575,590 3,228,424 8,104,306 42.50 190,690
2000 18,507,017.75 4,837,040 6,063,084 17,070,688 43.50 392,430
2001 3,944,753.59 941,366 1,179,974 3,750,968 44.50 84,291
2002 9,651,929.72 2,083,972 2,612,196 9,452,716 45.50 207,752
2003 12,324,545.45 2,380,948 2,984,446 12,421,236 46.50 267,123
2004 11, 673, 828. 92 1,989,804 2,494,159 12,098,127 47.50 254,697
2005 15,866,195.94 2,343,834 2,937,925 16,894,820 48.50 348,347
2006 13,146,355.52 1,643,294 2,059,820 14, 373, 124 49.50 290,366
2007 17,045,237.69 1,743,302 2,185,176 19,121,371 50.50 378,641
2008 13,620,204.34 1,083,487 1,358,119 15,667,136 51.50 304,216
2009 10,948,967.47 622,038 779,706 12,906,503 52.50 245,838
2010 9,512,278.28 324,250 406,437 11,483,911 53.50 214,653
2011 9,410,180.56 106,923 134,025 11,628,701 54.50 213,371
224,795,047.11 49,434,969 61,965,242 219,028,567 4,806,156
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.6 2.14
111-1228
PACIFICORP
UTAH PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-S5
NET SALVAGE PERCENT.. -2
1960 306.68 313 313
1961 976.07 996 996
1962 1,452.30 1,481 1,481
1963 992.44 1,012 1,012
1964 2,919.60 2,978 2,978
1965 660.26 673 673
1966 308.29 314 314
1967 1, 640, 781.42 1,673,597 1,673,597
1968 2,242.00 2,287 2,287
1969 2,292.42 2,338 2,338
1970 2,898.36 2,956 2,956
1971 8,936.48 9,115 9,115
1972 6,713.69 6,848 6,848
W 1973 26,452.62 26,852 26,982
1974 39,222.67 39,415 40,007
1975 52,214.78 52,258 53,259
1976 85,150.15 84,942 86,853
1977 128,838.63 128,104 131,415
1978 184,804.82 183,072 188,501
1979 213,705.79 210,830 217,980
1980 260,159.36 255,385 265,363
1981 257,739.00 251,537 262,894
1982 347,128.34 336,651 354,071
1983 440,041.05 423,527 448,842
1984 540,596.27 515,456 551,408
1985 552,940.85 521,361 564,000
1986 610,825.14 568,463 623,042
1987 431,253.45 394,835 439,879
1988 670,425.06 601,500 683,834
1989 369,886.59 323,861 377,284
1990 700,336.99 595,191 714,344
1991 566,141.16 464,512 577,464
1992 980,524.33 771,704 1,000,135
1993 1,361,934.66 1,022,432 1,372,524 16,649 6.60 2,523
1994 1,228,959.71 875,472 1,175,243 78,296 7.54 10,384
1995 1,690,326.22 1,137,238 1,526,640 197,493 8.51 23,207
1996 287,544.81 181,843 244,108 49,188 9.50 5,178
1997 3,491,322.42 2,065,466 2,772,704 788,445 10.50 75,090
1998
. 1999
762,789.48 420,144 564,006 214,039 11.50 18,612
245,540.03 125,225 168,103 82,348 12.50 6,588
2000 435,390.06 204,285 274,234 169,864 13.50 12,583
111-1229
PACIFICORP
UTAH PROPERTY

•i
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-S5
NET SALVAGE PERCENT.. -2
2001 368,169.81 157,724 211,730 163,803 14.50 11,297
2002 835,284.71 323,756 434,614 417,376 15.50 26,927
2003 389,072.90 134,930 181,131 215,723 16.50 13,074
2004 1,038,903.70 317,905 426,759 632,923 17.50 36,167
2005 1,123,394.93 297,924 399,936 745,927 18.50 40,320
2006 1,852,594.17 415,722 558,070 1,331,576 19.50 68,286
2007 18,550,081.70 3,405,795 4,571,976 14,349,107 20.50 699,956
2008 19,594,609.66 2,798,110 3,756,214 16,230,288 21.50 754,897
2009 2,252,155.12 229,720 308,379 1,988,819 22.50 88,392
2010 3,840,598.28 235,045 315,526 3,601,884 23.50 153,272
2011 4,759,450.79 97,093 130,339 4,724,301 24.50 192,829
73,237,990.22 22,900,193 28,704,701 45,998,049 2,239,582
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 20.5 3.06
.
111-1230
PACIFICORP
UTAH PROPERTY
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 25-LO
NET SALVAGE PERCENT.. -60
1975 3,860.86 3,385 4,243 1,934 11.30
1994 3,433,353.57 1,812,811 2,272,304 3,221,062 16.75
1995 60,233.01 30,454 38,173 58,200 17.10
1996 75,732.59 36,594 45,869 75,303 17.45
1997 88,666.76 40,801 51,143 90,724 17.81
1998 94,499.96 41,247 51,702 99,498 18.18
1999 89,343.81 36,824 46,158 96,792 18.56
2000 162,401.45 62,986 78,951 180,891 18.94
2001 110,447.72 40,079 50,238 126,478 19.33
2002 115,868.64 39,006 48,893 136,497 19.74
2003 89,887.39 27,844 34,901 108,919 20.16
2004 21,809.75 6,142 7,699 27,197 20.60
2005 6,010.45 1,512 1,895 7,722 21.07 V 2006 8,955.33 1,977 2,478 11,851 21.55
2007 7,352.51 1,383 1,734 10,030 22.06
2008 12,015.17 1,838 2,304 16,920 22.61
2009 14,714.86 1,695 2,124 21,420 23.20
2010 13,928.99 1,025 1,285 21,001 23.85
2011 9,229.92 248 311 14,457 24.58
4,418,312.74 2,187,851 2,742,405 4,326,895
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.3
ANNUAL
ACCRUAL
(7)
171
192,302
3,404
4,315
5,094
5,473
5,215
9,551
6,543
6,915
5,403
1,320
366
550
455
748
923
881
588
250,217
5.66
111-1231
PACIFICORP
UTAH PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-R0.5
NET SALVAGE PERCENT.. -20
1992 14,116.20 7,745 9,708 7,231 13.57 533
1993 6,476.46 3,385 4,243 3,529 14.11 250
1994 10,232,189.99 5,083,352 6,371,829 5,906,799 14.65 403,194
1995 559,195.26 263,045 329,719 341,315 15.20 22,455
1996 870,238.35 385,968 483,799 560,487 15.76 35,564
1997 932,801.07 388,642 487,151 632,210 16.32 38,738
1998 855,965.99 332,800 417,155 610,004 16.90 36,095
1999 787,310.81 284,566 356,695 588,078 17.47 33,662
2000 937,872.14 312,424 391,614 733,833 18.06 40,633
2001 980,080.79 298,729 374,448 801,649 18.65 42,984
2002 1,024,417.28 283,231 355,021 874,280 19.24 45,441
2003 717,690.92 178,102 223,246 637,983 19.83 32,173
2004 789,017.51 173,079 216,949 729,872 20.43 35,726
2005 565,428.59 107,748 135,059 543,455 21.03 25,842
2006 343,860.40 55,623 69,722 342,910 21.63 15,853
2007 1,155,233.99 153,045 191,837 1,194,444 22.24 53,707
2008 1,042,301.92 108,066 135,457 1,115,305 22.84 48,831
2009 593,811.99 43,895 55,021 657,553 23.46 28,029
2010 878,783.51 39,229 49,173 1,005,367 24.07 41,768
2011 480,688.72 7,153 8,966 567,860 24.69 23,000
23,767,481.89 8,509,827 10, 666, 812 17,854, 166 1,004,478
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.8 4.23
•i
S
01
111-1232
PACIFICORP
UTAH PROPERTY
ACCOUNT 389.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 45-SO
NET SALVAGE PERCENT.. 0
1955 655.43 467 484 171 12.94
1960 207.27 138 143 64 15.05
1961 298.34 196 203 95 15.48
1963 51.50 33 34 18 16.35
1964 244.58 153 159 86 16.78
1967 724.68 433 449 276 18.12
1971 1,803.44 1,004 1,042 761 19.94
1972 384.32 210 218 166 20.40
1973 230.97 124 129 102 20.87
1976 6,370.28 3,213 3,333 3,037 22.30
1978 21,322.67 10,292 10,677 10,646 23.28
1983 178.74 76 79 100 25.81
1984 1,598.28 663 687 911 26.34
1990 S 1,227.55 420 436 792 29.62
35,298.05 17,422 18,073 17,225
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.8
ANNUAL
ACCRUAL
(7)
13
4
6
1
5
15
38
8
5
136
457
4
35
27
754
2.14
Q
111-1 233
23
225
6
4
116
4
16
1,122
7,762
149
31
33
520
38
1,077
16,666
928
1,311
160
6
849
842
3,173
535
500
436
485
10,355
921
1,462
49,255
952
S
101
PACIFICORP
UTAH PROPERTY
r
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 45-SO
NET SALVAGE PERCENT.. +5
1913 5,077.02 4,823 4,823
1914 68,239.38 64,827 64,827
1916 1,347.54 1,280 1,280
1917 100.00 95 95
1920 487.79 463 463
1922 7,012.59 6,629 6,662
1923 248.06 233 236
1924 683.90 636 650
1925 7,180.68 6,628 6,822
1927 5,216.34 4,733 4,910 46 2.02
1936 14,686.00 12,277 12,737 1,215 5.40
1945 355.28 271 281 57 8.89
1946 232.20 175 182 39 9.29
1947 6,347.70 4,733 4,910 1,120 9.68
1948 220.03 162 168 41 10.08
1949 861.30 627 651 167 10.49
1950 60,219.11 43,364 44,989 12,219 10.89
1951 413,919.81 294,481 305,518 87,706 11.30
1952 7,925.97 5,572 5,781 1,749 11.70
1953 1,645.64 1,143 1,186 377 12.11
1954 1,739.51 1,192 1,237 416 12.53
1955 27,165.77 18,386 19,075 6,732 12.94
1956 1,976.23 1,320 1,369 508 13.36
1957 55,751.06 36,745 38,122 14,842 13.78
1958 859,287.59 558,724 579,666 236,657 14.20
1959 47,695.42 30,590 31,737 13,574 14.62
1960 67,124.03 42,441 44,032 19,736 15.05
1962 8,143.43 5,001 5,188 2,548 15.91
1963 307.52 186 193 99 16.35
1964 42,910.22 25,564 26,522 14,243 16.78
1965 42,450.70 24,896 25,829 14,499 17.22
1966 159,540.07 92,049 95,499 56,064 17.67
1967 26,817.15 15,218 15,788 9,688 18.12
1968 24,995.41 13,947 14,470 9,276 18.57
1969 21,748.37 11,928 12,375 8,286 19.02
1970 24,157.19 13,015 13,503 9,446 19.48
1971 514,729.50 272,315 282,522 206,471 19.94
1972 45,695.64 23,731 24,620 18,791 20.40
1973 72,381.58 36,872 38,254 30,509 20.87
1974 2,434,237.89 1,215,371 1,260,924 1,051,602 21.35
1975 46,961.18 22,981 23,842 20,771 21.82
111-1234
PACIFICORP
UTAH PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 45-SO
NET SALVAGE PERCENT.. +5
1976 380,340.28 182,266 189,098 172,225 22.30 7,723
1977 411,588.53 192,986 200,219 190,790 22.79 8,372
1978 1,123,805.78 515,306 534,620 532,995 23.28 22,895
1979 4,653,679.40 2,084,765 2,162,904 2,258,091 23.78 94,958
1980 839,629.65 367,269 381,035 416,613 24.28 17,159
1981 865,976.08 369,654 383,509 439,168 24.78 17,723
1982 2,426,252.77 1,009,057 1,046,878 1,258,062 25.30 49,726
1983 2,689,274.96 1,089,474 1,130,309 1,424,502 25.81 55,192
1984 3,081,504.57 1,213,917 1,259,416 1,668,013 26.34 63,326
1985 3,446,486.49 1,319,127 1,368,569 1,905,593 26.87 70,919
1986 2,839,902.85 1,055,179 1,094,728 1,603,180 27.40 58,510
1987 1,509,655.94 543,394 563,761 870,412 27.95 31,142
415,533.79 144,746 150,171 244,586 28.50 8,582
1988 1989 383,792.11 129,230 134,074 230,529 29.05 7,936
1990 766,611.99 248,912 258,241 470,040 29.62 15,869
1991 4,897,210.19 1,531,135 1,588,524 3,063,826 30.19 101,485
1992 10,395,263.11 3,120,658 3,237,623 6,637,877 30.78 215,656
1993 6,249,365.24 1,798,227 1,865,626 4,071,271 31.37 129,782
1994 1,395,579.75 383,899 398,288 927,513 31.97 29,012
1995 385,512.27 101,081 104,870 261,367 32.58 8,022
1996 1,242,976.18 309,637 321,243 859,584 33.20 25,891
1997 8,636,409.59 2,034,738 2,111,002 6,093,587 33.84 180,071
1998 954,579.58 212,004 219,950 686,901 34.48 19,922
1999 1,315,722.45 273,874 284,139 965,797 35.14 27,484
2000 1,340,361.63 260,042 269,789 1,003,555 35.81 28,024
2001 643,145.20 115,410 119,736 491,252 36.50 13,459
2002 449,560.13 74,026 76,801 350,281 37.20 9,416
2003 4,864,832.33 727,115 754,368 3,867,223 37.92 101,984
2004 1,702,412.21 227,860 236,400 1,380,892 38.66 35,719
2005 2,492,736.30 293,644 304,650 2,063,449 39.42 52,345
2006 1,562,706.89 158,686 164,634 1,319,938 40.19 32,842
2007 1,365,550.06 115,315 119,637 1,177,636 41.00 28,723
2008 3,533,189.28 236,434 245,295 3,111,235 41.83 74,378
2009 1,272,083.49 62,309 64,644 1,143,835 42.68 26,800
2010 989,264.87 29,660 30,772 909,030 43.58 20,859
2011 3,700,804.98 38,287 39,722 3,476,043 44.51 78,096
90,351,122.72 25,484,947 26,437,183 59,396,384 1,869,964
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 31.8 2.07
111-1235
PACIFICORP
UTAH PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 12-L3
NET SALVAGE PERCENT.. +10
1973 5,501.37 4,951 4,951
1978 6,281.02 5,653 5,653
1980 13,303.35 11,973 11,973
1985 11,786.64 10,228 10,608
1986 18,598.53 15,888 16,483 256 0.61 256
1988 3,671.85 3,027 3,140 165 1.01 163
1990 3,430.25 2,719 2,821 266 1.43 186
1991 35,725.81 27,732 28,771 3,382 1.65 2,050
1992 80,072.54 60,775 63,053 9,012 1.88 4,794
1993 89,920.68 66,564 69,059 11,870 2.13 5,573
1994 250,488.91 180,729 187,502 37,938 2.38 15,940
1995 228,306.22 160,271 166,278 39,198 2.64 14,848
1996 399,212.56 272,461 282,672 76,619 2.90 26,420
1997 527,460.31 350,496 363,632 111,082 3.14 35,376
1998 542,597.49 352,419 365,627 122,711 3.34 36,740
1999 565,083.15 359,395 372,864 135,711 3.52 38,554
2000 522,603.75 325,713 337,920 132,423 3.69 35,887
2001 762,860.68 463,438 480,807 205,768 3.90 52,761
2002 1,862,137.30 1,090,741 1,131,619 544,305 4.19 129,906
2003 1, 191, 326. 06 659,399 684,112 388,081 4.62 84,000
2004 1,138,472.75 580,625 602,385 422,240 5.20 81,200
2005 2,602,594.48 1,188,735 1,233,286 1,109,049 5.91 187,656
2006 1,516,642.29 599,457 621,923 743,055 6.73 110,409
2007 407,784.17 133,957 138,977 228,029 7.62 29,925
2008 1,598,495.36 414,805 430,351 1,008,295 8.54 118,067
2009 797,276.94 148,891 154,472 563,077 9.51 59,209
2010 148,290.33 16,683 17,308 116,153 10.50 11,062
2011 452,446.95 16,968 17,604 389,598 11.50 33,878
15,782,371.74 7,524,693 7,805,851 6,398,284 1,114,860
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.7 7.06
.
111-1 236
PACIFICORP
UTAH PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 16-L2
NET SALVAGE PERCENT.. +10
1976 21,209.63 16,941 17,574 1,515 1.80 842
1977 13,172.25 10,380 10,768 1,087 1.99 546
1980 24,916.07 18,809 19,512 2,912 2.58 1,129
1982 40,251.57 29,456 30,557 5,669 2.99 1,896
1983 85,790.78 61,721 64,027 13,185 3.21 4,107
1985 134,725.63 93,516 97,010 24,243 3.66 6,624
1986 443,986.70 302,440 313,741 85,847 3.89 22,069
1988 101,698.77 66,531 69,017 22,512 4.37 5,151
1989 96,274.14 61,627 63,930 22,717 4.62 4,917
1991 456,437.74 279,085 289,513 121,281 5.13 23,642
1992 215,875.08 128,958 133,776 60,512 5.38 11,248
1993 569,535.53 332,538 344,963 167,619 5.62 29,825
1994 336,471.09 191,724 198,888 103,936 5.87 17,706
1995 764,801.74 425,465 441,362 246,960 6.11 40,419
1996 709,220.64 384,971 399,355 238,944 6.35 37,629
1997 561,951.31 297,445 308,559 197,197 6.59 29,924
1998 359,162.26 184,858 191,765 131,481 6.85 19,194
1999 499,724.91 249,050 258,356 191,396 7.14 26,806
2000 648,827.87 311,681 323,327 260,618 7.46 34,935
2001 530,607.80 243,549 252,649 224,898 7.84 28,686
2002 2,602,057.17 1,128,491 1,170,656 1,171,195 8.29 141,278
2003 241,629.06 97,725 101,376 116,090 8.81 13,177
2004 1,995,464.58 737,440 764,994 1,030,924 9.43 109,324
2005 2,159,986.64 711,986 738,589 1,205,399 10.14 118,876
2006 2,954,291.49 844,189 875,732 1,783,130 10.92 163,290
2007 1,011,081.72 241,143 250,153 659,821 11.76 56,107
2008 1,842,949.56 348,317 361,332 1,297,323 12.64 102,636
2009 1,504,355.59 206,473 214,188 1,139,732 13.56 84,051
2011 568,788.34 15,997 16,595 495,315 15.50 31,956
21,495,245.66 8,022,506 8,322,264 11,023,457 1,167,990
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.4 5.43
.
111-1 237
PACIFICORP
UTAH PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 28-Si
NET SALVAGE PERCENT.. +25
1957 3,839.10 2,838 2,879
1958 2,015.32 1,475 1,511
1959 2,124.03 1,540 1,593
1960 6,894.60 4,948 5,133 38 1.21 31
1961 4,979.01 3,537 3,669 65 1.48 44
1962 1,087.83 765 794 22 1.76 12
1964 11,592.79 7,971 8,269 426 2.33 183
1965 7,684.81 5,224 5,419 345 2.62 132
1966 23,280.24 15,646 16,231 1,229 2.91 422
1967 6,385.40 4,240 4,399 390 3.21 121
1968 11,652.90 7,644 7,930 810 3.51 231
1969 4,136.58 2,679 2,779 323 3.82 85
1970 4,637.59 2,965 3,076 402 4.13 97
1971 10,841.83 6,839 7,095 1,036 4.45 233
1972 7,070.51 4,399 4,564 739 4.77 155
1973 7,135.33 4,377 4,541 810 5.10 159
1974 7,460.74 4,508 4,677 919 5.44 169
1975 5,529.29 3,291 3,414 733 5.78 127
1976 34,663.55 20,306 21,066 4,932 6.13 805
1977 122,587.51 70,663 73,306 18,635 6.48 2,876
1978 102,559.98 58,129 60,303 16,617 6.84 2,429
1979 55,927.58 31,145 32,310 9,636 7.21 1,336
1980 207,674.64 113,535 117,782 37,974 7.59 5,003
1981 86,858.63 46,578 48,320 16,824 7.98 2,108
1982 255,680.85 134,369 139,395 52,366 8.38 6,249
1983 231,334.51 119,096 123,551 49,950 8.78 5,689
1984 233,201.34 117,434 121,827 53,074 9.20 5,769
1985 252,495.47 124,241 128,888 60,484 9.63 6,281
1986 261,063.86 125,381 130,071 65,727 10.07 6,527
1987 33,383.64 15,631 16,216 8,822 10.52 839
1988 14,875.00 6,777 7,030 4,126 10.99 375
1989 9,731.66 4,311 4,472 2,827 11.46 247
1990 109,048.97 46,852 48,604 33,183 11.96 2,774
1991 108,877.52 45,291 46,985 34,673 12.47 2,781
1992 215,146.50 86,442 89,675 71,685 13.00 5,514
1993 231,264.26 89,574 92,925 80,523 13.54 5,947
1994 815,573.67 303,656 315,014 296,666 14.10 21,040
1995 81,585.07 29,087 30,175 31,014 14.69 2,111
1996 327,859.86 111,619 115,794 130,101 15.29 8,509
1997 134,301.41 43,456 45,082 55,644 15.92 3,495
1998 104,806.04 32,087 33,287 45,318 16.57 2,735
111-1 238
PACIFICORP
UTAH PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 28-51
NET SALVAGE PERCENT.. +25
2000 129,666.74 34,941 36,248 61,002 17.94 3,400
2001 136,172.36 34,030 35,303 66,826 18.67 3,579
2002 342,282.65 78,572 81,511 175,201 19.43 9,017
2003 34,900.73 7,282 7,554 18,622 20.21 921
2004 129,843.76 24,277 25,185 72,198 21.02 3,435
2005 90,678.33 14,889 15,446 52,563 21.87 2,403
2006 575,564.36 81,094 84,128 347,545 22.74 15,283
2007 52,980.87 6,187 6,418 33,318 23.64 1,409
2008 538,606.26 49,484 51,335 352,620 24.57 14,352
2009 4,734.50 313 325 3,226 25.53 126
2011 896,473.15 12,008 12,457 659,898 27.50 23,996
7,090,753.13 2,203,623 2,285,961 3,032,104 181,561
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.7 2.56
111-1239
PACIFICORP
UTAH PROPERTY
ACCOUNT 392.3 AIRCRAFT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. 10-SQUARE
NET SALVAGE PERCENT.. +64
2006 2,031,496.96 402,236 417,265 314,074 4.50
2007 15,799.76 2,560 2,656 3,032 5.50
2011 1,028,972.54 18,522 19,214 351,216 9.50
3,076,269.26 423,318 439,135 668,322
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.2
101
ANNUAL
ACCRUAL
(7)
69,794
551
36,970
107,315
3.49
.
111-1240
PACIFICORP
UTAH PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 9-L3
NET SALVAGE PERCENT.. +10
1998 47,265.44 34,551 35,842 6,697 1.69 3,963
2000 73,163.80 49,752 51,611 14,236 2.20 6,471
2002 746,897.80 476,522 494,327 177,881 2.62 67,894
2003 160,673.63 99,778 103,506 41,100 2.79 14,731
2004 100,933.94 60,358 62,613 28,228 3.02 9,347
2006 268,183.85 134,629 139,659 101,706 3.98 25,554
2007 823,537.56 350,825 363,934 377,250 4.74 79,589
2009 1,418,939.57 350,472 363,568 913,478 6.53 139,889
2011 2,656,360.94 132,829 137,792 2,252,933 8.50 265,051
6,295,956.53 1,689,716 1,752,852 3,913,509 612,489
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.4 9.73
~ 0
111-1241
PACIFICORP
UTAH PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 14-L0.5
NET SALVAGE PERCENT.. +15
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1971 49,973.90 34,589 35,881 6,597 2.60 2,537
1975 8,145.00 5,425 5,628 1,295 3.03 427
1978 314,958.08 203,653 211,262 56,452 3.35 16,851
1979 87,391.07 55,871 57,959 16,323 3.47 4,704
1980 26,299.12 16,622 17,243 5,111 3.59 1,424
1981 231,625.85 144,427 149,823 47,059 3.73 12,616
1982 107,645.98 66,206 68,680 22,819 3.87 5,896
1983 74,902.03 45,385 47,081 16,586 4.02 4,126
1984 370,854.45 220,882 229,135 86,091 4.19 20,547
1985 936,414.53 548,069 568,547 227,405 4.36 52,157
1986 654,246.42 375,769 389,809 166,300 4.54 36,630
1987 135,772.72 76,415 79,270 36,137 4.73 7,640
1989 256,023.22 137,877 143,029 74,591 5.13 14,540
1990 34,658.84 18,202 18,882 10,578 5.35 1,977
1991 129,575.22 66,241 68,716 41,423 5.58 7,423
1992 791,249.19 393,449 408,150 264,412 5.81 45,510
1993 1,804,699.74 869,990 902,497 631,498 6.06 104,208
1994 756,115.33 353,028 366,219 276,479 6.31 43,816
1995 607,741.28 273,787 284,017 232,563 6.58 35,344
1996 999,559.72 433,309 449,499 400,127 6.86 58,328
1997 2,165,441.22 901,906 935,605 905,020 7.14 126,754
1998 622,417.86 247,899 257,162 271,893 7.44 36,545
1999 1,115,024.15 423,113 438,923 508,848 7.75 65,658
2000 2,388,245.81 858,410 890,484 1,139,525 8.08 141,030
2001 447,618.06 151,646 157,312 223,163 8.42 26,504
2002 2,838,392.79 901,288 934,964 1,477,670 8.77 168,491
2003 127,639.33 37,741 39,151 69,342 9.13 7,595
2004 5,236,399.53 1,427,461 1,480,798 2,970,142 9.51 312,318
2005 4,332,143.18 1,073,139 1,113,237 2,569,085 9.92 258,980
2006 3,182,093.11 699,375 725,507 1,979,272 10.38 190,681
2007 4,539,818.56 857,204 889,233 2,969,613 10.89 272,692
2008 2,359,089.10 365,232 378,879 1,626,347 11.45 142,039
2009 2,779,339.70 323,985 336,091 2,026,348 12.08 167,744
2010 1,888,476.98 139,878 145,104 1,460,101 12.78 114,249
2011 8,120,194.03 211,965 219,885 6,682,280 13.57 492,430
50,520,185.10 12,959,438 13, 443, 662 29,498,495 3,000,411
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.8 5.94
111-1242
111-1 243
IDAHO PROPERTY
S
.1
.
0
PACIFICORP
IDAHO PROPERTY
ACCOUNT 360.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-R4
NET SALVAGE PERCENT.. 0
1993 1,422.19 520 716 706 31.71 22
1994 954,558.25 330,850 455,505 499,053 32.67 15,276
2008 66,347.44 4,644 6,393 59,954 46.50 1,289
2009 16,529.12 826 1,137 15,392 47.50 324
2010 24,526.13 736 1,014 23,512 48.50 485
2011 21,813.21 218 300 21,513 49.50 435
1, 085, 196. 34 337,794 465,065 620,131 17,831
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.8 1.64
fl
111-1244
PACIFICORP
IDAHO PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. 0
.ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1913 23.81 22 24
1919 91.99 84 92
1920 303.19 276 303
1922 66.85 60 67
1924 297.21 264 297
1942 83.16 66 83
1946 222.71 170 223
1947 63.54 48 64
1948 153.64 115 154
1952 896.15 645 888 8 16.84
1953 3,018.87 2,147 2,957 62 17.32 4
1954 2,725.52 1,916 2,639 87 17.82 5
1955 11,571.24 8,038 11,071 500 18.32 27
1956 598.90 411 566 33 18.84 2
1957 1,280.70 867 1,194 87 19.36 4
1958 4,094.49 2,736 3,769 325 19.90 16
1959 1,177.24 776 1,069 108 20.44 5
1961 22,680.05 14,530 20,013 2,667 21.56 124
1962 4,876.72 3,077 4,238 639 22.14 29
1963 10,521.65 6,537 9,004 1,518 22.72 67
1964 4,054.28 2,479 3,415 639 23.31 27
1965 1,354.77 815 1,123 232 23.92 10
1966 1,369.24 809 1,114 255 24.53 10
1967 12,784.47 7,426 10,228 2,556 25.15 102
1968 9,010.60 5,139 7,078 1,933 25.78 75
1969 6,592.49 3,691 5,084 1,508 26.41 57
1970 5,724.86 3,143 4,329 1,396 27.06 52
1971 1,247.62 671 924 324 27.71 12
1972 3,736.95 1,969 2,712 1,025 28.38 36
1973 842.50 435 599 244 29.05 8
1974 3,272.22 1,651 2,274 998 29.73 34
1975 48,366.95 23,845 32,844 15,523 30.42 510
1976 2,664.85 1,283 1,767 898 31.11 29
1977 10,941.83 5,141 7,081 3,861 31.81 121
1978 41,049.70 18,801 25,896 15,154 32.52 466
1979 33,284.05 14,845 20,447 12,837 33.24 386
1980 57,648.92 25,010 34,448 23,201 33.97 683
1981 27,906.15 11,767 16,208 11,698 34.70 337
1982 40,124.73 16,424 22,622 17,503 35.44 494
1984 887.22 341 470 417 36.94 11
1985 37,676.03 14,003 19,287 18,389 37.70 488
111-1245
PACIFICORP
IDAHO PROPERTY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. 0
1988 38,180.59 12,708 17,504 20,677 40.03 517
1989 66,099.13 21,140 29,118 36,981 40.81 906
1990 6,901.04 2,115 2,913 3,988 41.61 96
1991 3,189.33 935 1,288 1,901 42.41 45
1992 29,620.84 8,289 11,417 18,204 43.21 421
1993 35,644.29 9,493 13,076 22,568 44.02 513
1995 127,107.53 30,357 41,813 85,295 45.67 1,868
1997 5,345.44 1,129 1,555 3,790 47.33 80
2000 20,742.40 3,502 4,824 15,918 49.87 319
2001 38,765.60 5,996 8,259 30,507 50.72 601
2002 16,492.89 2,314 3,187 13,306 51.58 258
2005
.
285.01 28 39 246 54.20 5
2006 5,201.87 427 588 4,614 55.08 84
2007 705,325.85 47,490 65,411 639,915 55.96 11,435
2008 1,568.75 82 113 1,456 56.85 26
2010 180,306.90 4,088 5,631 174,676 58.64 2,979
2011 465,745.80 3,493 4,811 460,935 59.55 7,740
2, 161, 811. 32 356,059 490,212 1,671,599 32,124
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 52.0 1.49
111-1 246
PACIFICORP
IDAHO PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R1.5
NET SALVAGE PERCENT.. -10
1923 419.70 410 462
1926 412.32 396 454
1936 7,233.45 6,529 7,957
1937 2,815.47 2,524 3,097
1941 12,188.41 10,606 13,407
1942 44.52 38 49
1943 289.07 248 318
1945 396.37 334 436
1946 421.59 352 464
1948 2,085.88 1,709 2,294
1949 6,103.34 4,953 6,714
1951 26.86 21 29 1 15.24
1952 31,564.32 24,835 34,203 518 15.66 33
1953 46,353.03 36,063 49,666 1,322 16.10 82
1954 47,388.52 36,451 50,200 1,927 16.54 117
1955 44,221.78 33,617 46,297 2,347 16.99 138
1956 49,431.30 37,123 51,125 3,249 17.45 186
1957 132,565.57 98,310 135,392 10,430 17.92 582
1958 121,435.88 88,890 122,419 11,160 18.40 607
1959 55,889.69 40,375 55,604 5,875 18.88 311
1960 40,538.96 28,880 39,773 4,820 19.38 249
1961 151,168.07 106,150 146,189 20,096 19.89 1,010
1962 215,067.86 148,784 204,904 31,671 20.41 1,552
1963 19,647.48 13,388 18,438 3,174 20.93 152
1964 40,077.82 26,876 37,013 7,073 21.47 329
1965 59,105.08 38,986 53,691 11,325 22.02 514
1966 215,053.86 139,485 192,098 44,461 22.57 1,970
1967 413,931.42 263,838 363,355 91,970 23.13 3,976
1968 372,079.84 232,922 320,778 88,510 23.70 3,735
1969 120,952.49 74,289 102,310 30,738 24.29 1,265
1970 32,795.73 19,756 27,208 8,867 24.88 356
1971 105,783.72 62,476 86,041 30,321 25.47 1,190
1972 40,533.06 23,444 32,287 12,299 26.08 472
1973 59,346.18 33,602 46,276 19,005 26.69 712
1974 203,042.23 112,404 154,802 68,544 27.32 2,509
1975 884,966.07 478,768 659,355 314,108 27.95 11,238
1976 849,104.76 448,495 617,663 316,352 28.59 11,065
1977 632,837.24 326,167 449,194 246,927 29.23 8,448
1978 858,780.01 431,284 593,961 350,697 29.89 11,733
1979 284,309.34 139,029 191,470 121,270 30.55 3,970
1980 118,318.36 56,296 77,530 52,620 31.21 1,686
.
.
111-1 247
PAC IF I CORP
IDAHO PROPERTY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEP RECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R1.5
NET SALVAGE PERCENT.. -10
1981 369,468.10 170,767 235,179 171,236 31.89 5,370
1982 271,077.39 121,606 167,475 130,710 32.57 4,013
1983 74,681.10 32,471 44,719 37,430 33.26 1,125
1984 38,507.57 16,212 22,327 20,031 33.95 590
1985 189,621.35 77,176 106,286 102,297 34.65 2,952
1986 390,893.69 153,543 211,458 218,525 35.36 6,180
1987 70,893.84 26,840 36,964 41,019 36.07 1,137
1988 138,990.89 50,620 69,713 83,177 36.79 2,261
1989 228,241.47 79,839 109,954 141,112 37.51 3,762
1990 115,196.15 38,614 53,179 73,537 38.24 1,923
1991 1,223,949.46 392,150 540,065 806,279 38.98 20,684
1992
.
417,230.91 127,589 175,714 283,240 39.71 7,133
1993 472,391.38 137,370 189,185 330,446 40.46 8,167
1994 258,664.98 71,341 98,250 186,281 41.21 4,520
1995 2,460,180.47 641,613 883,624 1,822,575 41.96 43,436
1996 103,227.27 25,352 34,915 78,635 42.72 1,841
1997 409,732.04 94,400 130,007 320,698 43.48 7,376
1998 211,426.05 45,500 62,662 169,907 44.24 3,841
1999 112,884.42 22,555 31,063 93,110 45.01 2,069
2000 1,103,784.97 203,312 279,999 934,164 45.79 20,401
2001 992,085.63 167,263 230,353 860,941 46.57 18,487
2002 862,326.43 131,935 181,700 766,859 47.35 16,196
2003 745,845.98 102,332 140,931 679,500 48.14 14,115
2004 586,847.69 71,241 98,112 547,420 48.93 11,188
2005 470,205.60 49,654 68,383 448,843 49.72 9,027
2006 746,634.33 66,895 92,127 729,171 50.52 14,433
2007 5,643,984.07 414,285 570,550 5,637,832 51.33 109,835
2008 608,213.74 34,790 47,912 621,123 52.14 11,913
2009 748,422.72 30,683 42,256 781,009 52.95 14,750
2010 1,341,591.90 32,998 45,445 1,430,306 53.77 26,600
2011 603,640.85 4,947 6,813 657,192 54.59 12,039
28,289,569.09 7,264,996 10,002,243 21,116,283 477,551
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.2 1.69
.
111-1 248
PACIFICORP
IDAHO PROPERTY
ACCOUNT 362.7 SUPERVISORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-R3
NET SALVAGE PERCENT.. 0
1988 13,631.42 10,474 13,631
1990 19,097.17 13,811 19,071 26 6.92 4
1993 238.96 154 213 26 8.86 3
1994 17,663.91 10,902 15,054 2,610 9.57 273
1995 28,975.73 17,038 23,526 5,450 10.30 529
1996 233,611.60 130,355 179,997 53,615 11.05 4,852
2000 36,369.34 15,581 21,515 14,854 14.29 1,039
2007 39,024.94 6,822 9,420 29,605 20.63 1,435
388,613.07 205,137 282,427 106,186 8,135
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.1 2.09
.
C
01
111-1249
PACIFICORP
IDAHO PROPERTY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-R0.5
NET SALVAGE PERCENT.. -80
1968 18,083,482.66 16,405,335 22,586,405 9,963,864 24.80 401,769
1994 6,335,687.50 2,426,822 3,341,180 8,063,058 39.36 204,854
1995 2,167,228.32 783,323 1,078,457 2,822,554 39.96 70,634
1996 2,414,833.93 820,657 1,129,858 3,216,843 40.56 79,311
1997 2,706,117.20 861,195 1,185,669 3,685,342 41.16 89,537
1998 1,644,730.56 487,893 671,717 2,288,798 41.76 54,808
1999 1,307,494.23 359,613 495,105 1,858,385 42.36 43,871
2000 2,148,579.08 544,536 749,702 3,117,740 42.96 72,573
2001 1, 421, 179.20 329,486 453,627 2,104,496 43.56 48,313
2002 1,921,216.35 403,225 555,149 2,903,040 44.17 65,724
2003 2,205,333.17 414,426 570,570 3,399,030 44.78 75,905
2004 2,659,049.53 442,253 608,882 4,177,407 45.38 92,054
2005 3,324,244.81 479,888 660,696 5,322,945 45.99 115,741
2006 2,436,810.46 297,388 409,436 3,976,823 46.61 85,321
2007 2,765,567.58 276,778 381,060 4,596,962 47.22 97,352
2008 2,926,002.59 228,579 314,701 4,952,104 47.83 103,536
2009 3,846,714.89 214,647 295,520 6,628,567 48.45 136,813
2010 4,200,455.84 140,631 193,617 7,367,204 49.07 150,137
2011 4,162/482.73 46,453 63,955 7,428,514 49.69 149,497
68,677,210.63 25,963,128 35,745,306 87,873,673 2,137,750
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.1 3.11
S
111-1 250
PACIFICORP
IDAHO PROPERTY
SI
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 52-R0.5
NET SALVAGE PERCENT.. -30
1968 16,002,512.10 10,125,574 13,940,606 6,862,660 26.69 257,125
1990 4,041.39 1,315 1,810 3,444 38.98 88
1991 7,109.01 2,209 3,041 6,201 39.57 157
1992 1,480.95 438 603 1,322 40.17 33
1993 245,897.25 69,096 95,129 224,537 40.76 5,509
1994 4,106,412.05 1,092,330 1,503,890 3,834,446 41.36 92,709
1995 1, 010, 975. 85 254,009 349,713 964,556 41.95 22,993
1996 1,051,343.81 248,379 341,961 1,024,786 42.55 24,084
1997 1,022,595.69 226,246 311,489 1,017,885 43.15 23,589
1998 696,347.98 143,618 197,729 707,523 43.75 16,172
1999 729,187.32 139,461 192,006 755,938 44.35 17,045
2000 718,630.59 126,475 174,127 760,093 44.96 16,906
2001 393,665.56 63,382 87,263 424,502 45.56 9,317
2002 1,429,145.36 208,307 286,791 1,571,098 46.17 34,029
2003 834,488.05 109,113 150,224 934,610 46.77 19,983
2004 812,592.33 93,858 129,221 927,149 47.38 19,568
2005 932,480.30 93,487 128,710 1,083,514 47.99 22,578
2006 782,578.27 66,321 91,309 926,043 48.61 19,050
2007 657,724.28 45,711 62,934 792,108 49.22 16,093
2008 1,008,995.78 54,737 75,360 1,236,335 49.83 24,811
2009 851,583.61 33,001 45,435 1,061,624 50.45 21,043
2010 788,131.83 18,319 25,221 999,350 51.07 19,568
2011 471,178.36 3,651 5,027 607,505 51.69 11,753
34,559,097.72 13,219,037 18,199,599 26,727,228 694,203
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.5 2.01
•i
•i
111-1 251
PACIFICORP
IDAHO PROPERTY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -40
1994 2,869,503.79 1,015,053 1,397,497 2,619,808 44.84 58,426
1995 342,700.55 114,586 157,759 322,022 45.67 7,051
1996 630,096.74 198,630 273,468 608,667 46.49 13,092
1997 493,254.54 145,825 200,768 489,788 47.33 10,348
1998 393,423.90 108,600 149,517 401,276 48.17 8,330
1999 132,134.54 33,884 46,651 138,337 49.01 2,823
2000 124,753.67 29,487 40,597 134,058 49.87 2,688
2001 115,855.28 25,087 34,539 127,658 50.72 2,517
2002 174,855.54 34,352 47,295 197,503 51.58 3,829
2003 239,114.70 42,123 57,994 276,767 52.45 5,277
2004 312,865.10 48,764 67,137 370,874 53.32 6,956
2005 250,585.95 33,914 46,692 304,128 54.20 5,611
2006 234,243.59 26,891 37,022 290,919 55.08 5,282
2007 S 466,606.45 43,983 60,554 592,695 55.96 10,591
2008 320,202.19 23,535 32,402 415,881 56.85 7,315
2009 294,653.11 15,469 21,297 391,217 57.75 6,774
2010 292,131.79 9,272 12,766 396,219 58.64 6,757
2011 200,930.50 2,110 2,905 278,398 59.55 4,675
7,887,911.93 1,951,565 2,686,860 8,356,217 168,342
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 49.6 2.13
S
111-1252
PACIFICORP
IDAHO PROPERTY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 50-R2
NET SALVAGE PERCENT.. -15
1993 9,348.01 3,395 4,674 6,076 34.21 178
1994 12, 386, 955.14 4,270,651 5,879,712 8,365,286 35.01 238,940
1995 380,855.56 124,300 171,133 266,851 35.81 7,452
1996 1,462,734.21 450,142 619,743 1,062,401 36.62 29,011
1997 1,022,791.75 295,464 406,787 769,424 37.44 20,551
1998 787,644.05 212,680 292,812 612,979 38.26 16,021
1999 341,184.37 85,613 117,870 274,492 39.09 7,022
2000 391,346.02 90,640 124,791 325,257 39.93 8,146
2001 554,448.54 117,704 162,051 475,565 40.77 11,665
2002 565,533.75 108,871 149,890 500,474 41.63 12,022
2003 674,175.44 116,605 160,538 614,764 42.48 14,472
2004 864,400.87 132,210 182,023 812,038 43.35 18,732
2005 550,111.08 73,132 100,686 531,942 44.22 12,029
2006 718,932.48 81,189 111,779 714,993 45.09 15,857
2007 1,378,386.63 127,763 175,901 1,409,244 45.97 30,656
2008 968,865.51 69,971 96,334 1,017,861 46.86 21,721
2009 577,080.28 29,864 41,116 622,526 47.75 13,037
2010 453,520.29 14,082 19,387 502,161 48.65 10,322
2011 510,235.69 5,281 7,271 579,500 49.55 11,695
24,598,549.67 6,409,557 8,824,498 19,463,834 499,529
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39.0 2.03
S
.
ILI
111-1253
PACIFICORP
IDAHO PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 45-R0.5
NET SALVAGE PERCENT.. -5
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1941 237.67 202 250
1944 173.66 143 182
1945 235.51 192 247
1946 1,162.79 935 1,221
1947 1,145.34 911 1,203
1948 1,623.11 1,275 1,704
1949 3,448.98 2,677 3,621
1950 5,270.32 4,040 5,534
1951 9,691.15 7,336 10,100 76 12.56 6
1952 14,733.90 11,012 15,161 310 12.97 24
1953 65,965.05 48,653 66,985 2,278 13.39 170
1954
.
42,195.55 30,708 42,278 2,027 13.81 147
1955 23,023.83 16,530 22,758 1,417 14.23 100
1956 18,819.28 13,323 18,343 1,417 14.66 97
1957 52,112.22 36,369 50,073 4,645 15.09 308
1958 41,975.44 28,864 39,740 4,334 15.53 279
1959 693,450.29 469,719 646,705 81,418 15.97 5,098
1960 108,514.59 72,365 99,631 14,309 16.42 871
1961 122,163.62 80,184 110,397 17,875 16.87 1,060
1962 158,069.32 102,092 140,559 25,414 17.32 1,467
1963 18,077.26 11,481 15,807 3,174 17.78 179
1964 17,260.71 10,773 14,832 3,292 18.25 180
1965 32,022.43 19,636 27,035 6,589 18.72 352
1966 7,283.44 4,386 6,039 1,609 19.19 84
1967 29,932.32 17,691 24,357 7,072 19.67 360
1968 84,444.93 48,964 67,413 21,254 20.15 1,055
1969 50,144.73 28,502 39,241 13,411 20.64 650
1970 105,090.07 58,507 80,552 29,793 21.14 1,409
1971 44,219.11 24,102 33,183 13,247 21.64 612
1972 58,421.51 31,162 42,904 18,439 22.14 833
1973 86,249.81 44,959 61,899 28,663 22.66 1,265
1974 482,994.68 246,021 338,720 168,424 23.17 7,269
1975 471,285.15 234,341 322,639 172,210 23.69 7,269
1976 823,463.91 399,272 549,714 314,923 24.22 13,003
1977 678,825.23 320,745 441,599 271,167 24.75 10,956
1978 714,528.40 328,777 452,657 297,598 25.28 11,772
1979 399,282.91 178,691 246,020 173,227 25.82 6,709
1980 405,546.94 176,291 242,716 183,108 26.37 6,944
1981 664,717.41 280,424 386,085 311,868 26.92 11,585
1982 1,958,301.79 801,020 1,102,837 953,380 27.47 34,706
1983 2,313,892.89 916,222 1,261,446 1,168,142 28.03 41,675
Itt-1254
PACIFICORP
IDAHO PROPERTY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEP
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
(1) (2) (3) (4)
SURVIVOR CURVE.. IOWA 45-R0.5
NET SALVAGE PERCENT.. -5
ECIATION ACCRUAL
DECEMBER 31, 2011
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) (6) (7)
1984 3,046,754.77 1,166,613 1,606,182 1,592,911 28.59 55,716
1985 3,293,290.62 1,217,200 1,675,830 1,782,125 29.16 61,115
1986 5,367,680.94 1,912,486 2,633,094 3,002,971 29.73 101,008
1987 1,328,126.87 455,552 627,200 767,333 30.30 25,325
1988 898,964.40 296,389 408,066 535,847 30.87 17,358
1989 1,106,079.97 349,704 481,469 679,915 31.45 21,619
1990 2,606,749.88 788,281 1,085,298 1,651,789 32.04 51,554
1991 2,558,078.91 738,941 1,017,367 1,668,616 32.62 51,153
1992 2,000,182.41 550,250 757,579 1,342,613 33.21 40,428
1993 1,205,028.96 314,916 433,574 831,706 33.80 24,607
1994 2,239,157.98 554,346 763,219 1,587,897 34.39 46,173
1995 1,133,114.94 264,926 364,748 825,023 34.98 23,586
1996 1,836,846.61 403,732 555,855 1,372,834 35.58 38,584
1997 1,214,484.93 250,222 344,503 930,706 36.17 25,731
1998 751,151.46 144,247 198,598 590,111 36.77 16,049
1999 1,459,584.21 259,861 357,774 1,174,789 37.37 31,437
2000 1,814,053.43 297,561 409,679 1,495,077 37.97 39,375
2001 1,698,448.72 254,826 350,842 1,432,529 38.57 37,141
2002 1,603,403.59 217,737 299,778 1,383,796 39.18 35,319
2003 2,050,661.65 249,771 343,883 1,809,312 39.78 45,483
2004 2,234,697.66 240,369 330,938 2,015,495 40.39 49,901
2005 2,433,681.64 227,146 312,733 2,242,633 41.00 54,698
2006 2,085,986.35 164,994 227,162 1,963,124 41.61 47,179
2007 2,942,115.85 190,852 262,763 2,826,459 42.22 66,946
2008 3,142,946.53 158,405 218,091 3,082,003 42.84 71,942
2009 2,806,158.66 101,476 139,711 2,806,756 43.45 64,597
2010 2,001,466.09 43,439 59,806 2,041,733 44.07 46,329
2011 2,156,647.74 15,602 21,481 2,242,999 44.69 50,190
69,825,543.02 16, 939, 341 23, 321, 610 49, 995, 210 1,409,037
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 35.5 2.02
.
111-1255
PACIFICORP
IDAHO PROPERTY
ACCOUNT 369 SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-S5
NET SALVAGE PERCENT.. -25
1990 319,549.91 156,144 214,975 184,462 33.50 5,506
1991 997.53 465 640 607 34.50 18
1993 103,290.41 43,428 59,790 69,323 36.50 1,899
1994 7,931,012.69 3,154,362 4,342,837 5,570,929 37.50 148,558
1995 472,725.24 177,272 244,063 346,844 38.50 9,009
1996 1,381,812.00 486,778 670,182 1,057,083 39.50 26,762
1997 474,117.63 156,245 215,114 377,533 40.50 9,322
1998 308,153.87 94,545 130,167 255,025 41.50 6,145
1999 2,079,051.07 590,632 813,166 1,785,648 42.50 42,015
2000 371,575.77 97,116 133,707 330,763 43.50 7,604
2001 479,843.10 114,509 157,653 442,151 44.50 9,936
2002 1,362,015.00 294,076 404,875 1,297,644 45.50 28,520
2003 1, 753, 969. 68 338,845 466,512 1,725,950 46.50 37,117
2004 1,898,985.30 323,682 445,636 1,928,096 47.50 40,591
2005 2,018,444.30 298,175 410,519 2,112,536 48.50 43,557
2006 1,845,548.33 230,694 317,613 1,989,322 49.50 40,188
2007 1,954,571.58 199,904 275,222 2,167,992 50.50 42,931
2008 1,804,793.43 143,571 197,665 2,058,327 51.50 39,968
2009 1,319,030.40 74,937 103,171 1,545,617 52.50 29,440
2010 1,208,589.36 41,198 56,720 1,454,017 53.50 27,178
2011 1,369,847.37 15,565 21,430 1,690,879 54.50 31,025
30,457,923.97 7,032,143 9,681,657 28,390,748 627,289
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.3 2.06
.
111-1 256
PACIFICORP
IDAHO PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-S5
NET SALVAGE PERCENT.. -3
1958 29.02 30 30
1961 331.90 342 342
1962 1,274.51 1,313 1,313
1964 668.02 688 688
1966 211.82 218 218
1967 94,681.97 97,522 97,522
1969 630.83 650 650
1970 3,807.47 3,922 3,922
1971 1,283.59 1,322 1,322
1972 2,994.08 3,084 3,084
1973 5,638.77 5,780 5,808
1974 16,646.66 16,892 17,146
1975 18,965.78 19,168 19,535
1976 30,660.48 30,886 31,580
1977 38,251.85 38,407 39,399
1978 46,437.91 46,454 47,831
1979 33,522.58 33,396 34,528
1980 48,509.28 48,086 49,965
1981 58,287.84 57,443 60,036
1982 91,474.22 89,583 94,218
1983 127,046.42 123,477 130,858
1984 72,359.93 69,671 74,531
1985 95,353.07 90,789 98,214
1986 532,895.81 500,801 548,883
1987 395,242.00 365,412 407,099
1988 389,907.33 353,251 401,605
1989 224,147.38 198,180 230,872
1990 177,460.91 152,296 182,785
1991 235,640.66 195,236 242,710
1992 460,625.97 366,082 474,445
1993 506,325.51 383,835 521,515
1994 82,690.72 59,484 85,171
1995 200,439.02 136,176 206,452
1996 231,410.80 147,779 236,542 1,811 9.50 191
1997 991,168.89 592,124 947,781 73,123 10.50 6,964
1998 466,995.65 259,743 415,757 65,249 11.50 5,674
1999 80,061.52 41,232 65,998 16,465 12.50 1,317
2000 368,060.21 174,387 279,132 99,970 13.50 7,405
2001 2,245,905.25 971,579 1,555,154 758,128 14.50 52,285
2002 231,720.13 90,695 145,171 93,501 15.50 6,032
2003 372,576.81 130,476 208,846 174,908 16.50 10,600
111-1257
PACIFICORP
IDAHO PROPERTY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-S5
NET SALVAGE PERCENT.. -3
2004 664,297.73 205,268 328,561 355,666 17.50 20,324
2005 597,372.70 159,976 256,065 359,229 18.50 19,418
2006 290,540.78 65,837 105,382 193,875 19.50 9,942
2007 333,004.22 61,739 98,822 244,172 20.50 11,911
2008 585,819.64 84,475 135,214 468,180 21.50 21,776
2009 434,364.28 44,740 71,613 375,782 22.50 16,701
2010 602,017.54 37,205 59,552 560,526 23.50 23,852
2011 825,587.53 17,007 27,222 823,133 24.50 33,597
13,315,346.99 6,574,138 9,051,089 4,663,718 247,989
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.8 1.86
S
111-1 258
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 25-LO
NET SALVAGE PERCENT.. -45
1992 218.78 113 156 161 16.08
1993 879.38 438 603 672 16.41
1994 133,365.48 63,815 87,858 105,522 16.75
1995 2,400.51 1,100 1,514 1,967 17.10
1996 3,726.62 1,632 2,247 3,157 17.45
1997 6,964.47 2,904 3,998 6,100 17.81
1998 1,591.37 629 866 1,441 18.18
1999 837.17 313 431 783 18.56
2000 1,226.96 431 593 1,186 18.94
2001 2,567.67 844 1,162 2,561 19.33
2002 4,206.37 1,283 1,767 4,332 19.74
2003 234.21 66 91 249 20.16
2004 1,831.05 467 643 2,012 20.60
2005 2,561.15 584 804 2,910 21.07
2006 574.96 115 158 676 21.55
2008 1,482.58 206 284 1,866 22.61
2009 656.77 69 95 857 23.20
2010 3,784.68 252 347 5,141 23.85
ANNUAL
ACCRUAL
(7)
10
41
6,300
115
181
343
79
42
63
132
219
12
98
138
31
83
37
216
.
PACIFICORP
IDAHO PROPERTY

.
ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
169,110.18 75,261 103,617 141,593 8,140
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.4 4.81
.
111-1259
PACIFICORP
IDAHO PROPERTY
ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 25-R0.5
NET SALVAGE PERCENT.. -20
1994 309,532.75 153,776 211,715 159,724 14.65
1995 3,830.19 1,802 2,481 2,115 15.20
1996 14,800.32 6,564 9,037 8,723 15.76
1997 44,960.47 18,732 25,790 28,163 16.32
1998 11,309.33 4,397 6,054 7,517 16.90
1999 21,570.18 7,796 10,733 15,151 17.47
2000 13,258.34 4,417 6,081 9,829 18.06
2001 6,512.29 1,985 2,733 5,082 18.65
2002 10,644.82 2,943 4,052 8,722 19.24
2003 37,774.09 9,374 12,906 32,423 19.83
2004 25,628.92 5,622 7,740 23,015 20.43
2005 19,583.79 3,732 5,138 18,363 21.03
2006 13,906.42 2,250 3,098 13,590 21.63 S 2007 27,435.66 3,635 5,004 27,919 22.24
2008 19,115.00 1,982 2,729 20,209 22.84
2009 14,861.96 1,099 1,513 16,321 23.46
2010 19,323.54 863 1,188 22,000 24.07
2011 4,530.51 67 92 5,345 24.69
618,578.58 231,036 318,084 424,210
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.6
S
111-1260
ANNUAL
ACCRUAL
(7)
10,903
139
553
1,726
445
867
544
272
453
1,635
1,127
873
628
1,255
885
696
914
216
24,131
3.90
PACIFICORP
IDAHO PROPERTY
ACCOUNT 389.2 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R3
NET SALVAGE PERCENT.. 0
1959 30.88 24 25 6 12.33
1963 342.54 252 258 85 14.51 6
1966 98.66 69 71 28 16.32 2
1967 1,415.92 979 1,000 416 16.96 25
1972 675.80 426 435 241 20.33 12
1987 2,303.84 959 980 1,324 32.11 41
4,867.64 2,709 2,769 2,099 86
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.4 1.77
•i
•i
•i
111-1 261
PACIFICORP
IDAHO PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 55-R3
NET SALVAGE PERCENT.. -5
1937 1,095.47 1,054 1,077 73 4.58 16
1944 4,085.40 3,786 3,869 421 6.46 65
1947 16,150.62 14,686 15,009 1,949 7.37 264
1951 14,021.68 12,375 12,647 2,076 8.77 237
1954 22, 506.85 19,344 19,769 3,863 9.98 387
1955 8,032.89 6,838 6,988 1,447 10.41 139
1958 148.05 122 125 30 11.82 3
1960 76,226.11 61,337 62,685 17,352 12.85 1,350
1961 4,125.91 3,278 3,350 982 13.39 73
1963 22,137.51 17,112 17,488 5,756 14.51 397
1964 8,071.78 6,148 6,283 2,192 15.10 145
1966 12,717.23 9,391 9,597 3,756 16.32 230
5,342.40 3,880 3,965 1,645 16.96 97
1967 1968 113,348.76 80,910 82,688 36,328 17.61 2,063
1969 5,584.96 3,916 4,002 1,862 18.27 102
1970 18,905.94 13,015 13,301 6,550 18.94 346
1971 2,857.21 1,929 1,971 1,029 19.63 52
1972 59,914.32 39,656 40,528 22,382 20.33 1,101
1973 540.86 351 359 209 21.04 10
1974 57,643.34 36,568 37,372 23,154 21.77 1,064
1975 15,605.70 9,683 9,896 6,490 22.50 288
1976 16,482.91 9,991 10,211 7,096 23.25 305
1977 350,602.48 207,424 211,982 156,151 24.01 6,504
1978 106,112.77 61,240 62,586 48,832 24.77 1,971
1979 123,122.46 69,222 70,743 58,536 25.55 2,291
1980 13,742.86 7,519 7,684 6,746 26.34 256
1981 665,789.10 354,118 361,900 337,179 27.14 12,424
1982 43,033.51 22,231 22,720 22,465 27.94 804
1983 72,833.46 36,486 37,288 39,187 28.76 1,363
1984 669,664.81 324,854 331,993 371,155 29.59 12,543
1985 294,266.02 138,086 141,121 167,858 30.42 5,518
1986 3,469,876.17 1,572,624 1,607,185 2,036,185 31.26 65,137
1987 64,808.19 28,320 28,942 39,107 32.11 1,218
1988 166,565.79 70,054 71,594 103,300 32.97 3,133
1989 304,016.97 122,813 125,512 193,706 33.84 5,724
1990 234,740.82 90,884 92,881 153,597 34.72 4,424
1991 271,087.37 100,402 102,608 182,034 35.60 5,113
1992 1,144,601.37 404,476 413,365 788,466 36.49 21,608
1993 55,659.15 18,712 19,123 39,319 37.39 1,052
37,454.29 11,941 12,203 27,124 38.30 708
1994 1995 9,596.44 2,893 2,957 7,119 39.21 182
111-1262
PACIFICORP
IDAHO PROPERTY

.
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 55-R3
NET SALVAGE PERCENT.. -5
1996 22,589.88 6,413 6,554 17,165 40.13
1997 116,052.72 30,884 31,563 90,292 41.06
1998 321,135.90 79,763 81,516 255,677 41.99
1999 73,108.04 16,846 17,216 59,547 42.93
2001 25,283.43 4,918 5,026 21,522 44.81
2002 95,643.56 16,853 17,223 83,203 45.77
2003 169,965.03 26,868 27,459 151,004 46.72
2004 121,808.83 16,999 17,373 110,526 47.69
2005 219,451.96 26,603 27,188 203,237 48.65
2006 126,802.16 13,024 13,310 119,832 49.62
2007 513,606.16 43,240 44,190 495,096 50.59
2008 269,629.29 17,655 18,043 265,068 51.57
2009 1,121,180.80 52,658 53,815 1,123,425 52.54
2010 73,225.76 2,069 2,115 74,772 53.52
2011 326,744.69 3,057 3,124 339,958 54.51
12,179,348.14 4,357,519 4,453,282 8,335,034
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 36.4
ANNUAL
ACCRUAL
(7)
428
2,199
6,089
1,387
480
1,818
3,232
2,318
4,178
2,415
9,786
5,140
21,382
1,397
6,237
229,193
1.88
•i
111-1 263
PACIFICORP
IDAHO PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 12-S2
NET SALVAGE PERCENT.. +10
1990 4,412.21 3,819 3,903 68 0.46 68
1994 23,265.56 18,601 19,010 1,929 1.34 1,440
1996 79,573.19 60,456 61,785 9,831 1.87 5,257
1997 62,956.88 46,462 47,483 9,178 2.16 4,249
1998 87,942.67 62,725 64,103 15,045 2.49 6,042
1999 65,050.99 44,641 45,622 12,924 2.85 4,535
2000 259,665.13 170,600 174,349 59,350 3.24 18,318
2001 194,477.24 121,208 123,872 51,158 3.69 13,864
2002 130,135.12 76,325 78,002 39,120 4.18 9,359
2003 178,000.45 97,054 99,187 61,013 4.73 12,899
2004 197,002.00 98,255 100,414 76,888 5.35 14,372
2005 328,505.76 146,843 150,070 145,585 6.04 24,103
2006 101,418.25 39,477 40,345 50,931 6.81 7,479
2007 98,346.93 32,086 32,791 55,721 7.65 7,284
2008 261,279.60 67,411 68,892 166,260 8.56 19,423
2009 118,011.05 22,039 22,523 83,687 9.51 8,800
2010 71,668.86 8,063 8,240 56,262 10.50 5,358
2011 236,893.63 8,884 9,080 204,124 11.50 17,750
2,498,605.52 1,124,949 1,149,671 1,099,074 180,600
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.1 7.23
111-1264
PACIFICORP
IDAHO PROPERTY
r
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 15-L2
NET SALVAGE PERCENT.. +15
1977 52,455.22 40,217 41,101 3,486 1.47 2,371
1985 51,820.62 35,062 35,833 8,215 3.06 2,685
1986 61,618.35 40,923 41,822 10,554 3.28 3,218
1993 20,384.56 11,563 11,817 5,510 4.99 1,104
1994 14,223.88 7,875 8,048 4,042 5.23 773
1996 82,774.65 43,529 44,486 25,872 5.72 4,523
1999 36,019.47 17,411 17,794 12,823 6.47 1,982
2000 90,661.79 42,333 43,263 33,800 6.76 5,000
2002 525,064.83 223,153 228,057 218,248 7.50 29,100
2003 61,611.39 24,544 25,083 27,287 7.97 3,424
2004 275,342.02 100,794 103,009 131,032 8.54 15,343
2005 737,139.68 241,856 247,171 379,398 9.21 41,194
2006 406,527.54 116,104 118,656 226,892 9.96 22,780
2007 80,553.30 19,218 19,640 48,830 10.79 4,525
2008 175,482.95 33,312 34,044 115,117 11.65 9,881
2009 188,782.92 26,103 26,677 133,788 12.56 10,652
2010 96,506.16 8,094 8,272 73,758 13.52 5,455
2011 7,240.57 205 209 5,945 14.50 410
2,964,209.90 1,032,296 1,054,982 1,464,596 164,420
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.9 5.55
•i
111-1265
I *
.
PACIFICORP
IDAHO PROPERTY
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 33-L2
NET SALVAGE PERCENT.. +10
1960 2,733.91 1,843 1,884 577 8.28 70
1970 13,139.75 7,966 8,141 3,685 10.77 342
1971 1,546.46 927 947 445 11.02 40
1975 12,760.81 7,308 7,469 4,016 12.00 335
1976 23,918.27 13,542 13,840 7,686 12.24 628
1977 17,430.44 9,755 9,969 5,718 12.48 458
1978 6,764.12 3,741 3,823 2,265 12.72 178
1979 16, 639.18 9,094 9,294 5,681 12.96 438
1980 48,303.15 26,084 26,657 16,816 13.20 1,274
1982 21,193.23 11,155 11,400 7,674 13.70 560
1983 19,587.07 10,171 10,395 7,233 13.96 518
1984 8,218.11 4,207 4,299 3,097 14.23 218
1985 10,994.80 5,544 5,666 4,229 14.51 291
1987 5,374.39 2,619 2,677 2,160 15.13 143
1988 20,374.28 9,741 9,955 8,382 15.47 542
1990 9,530.55 4,356 4,452 4,125 16.24 254
1991 18,586.56 8,278 8,460 8,268 16.67 496
1992 22,149.86 9,581 9,791 10,144 17.14 592
1993 10,041.67 4,204 4,296 4,742 17.65 269
1994 30,937.00 12,487 12,761 15,082 18.20 829
1995 6,989.57 2,709 2,769 3,522 18.79 187
1997 21,100.40 7,418 7,581 11,409 20.11 567
2000 29,415.51 8,504 8,691 17,783 22.40 794
2002 15,636.94 3,808 3,892 10,181 24.07 423
2003 14,980.40 3,297 3,369 10,113 24.93 406
2004 36,642.52 7,185 7,343 25,635 25.81 993
2005 15,488.10 2,653 2,711 11,228 26.72 420
2006 317,337.70 46,388 47,408 238,196 27.64 8,618
2007 34,398.31 4,147 4,238 26,720 28.58 935
2009 5,062.08 342 350 4,206 30.52 138
2011 161,685.84 2,205 2,253 143,264 32.50 4,408
978,960.98 251,259 256,781 624,284 26,364
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 23.7 2.69
111-1266
PACIFICORP
IDAHO PROPERTY
ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) 3) (4) (5) (6)
SURVIVOR CURVE.. IOWA 8-R2
NET SALVAGE PERCENT.. +10
1997 85,663.84 76,230 77,097
2002 315,963.84 228,205 233,546 50,821 1.58
2006 115,490.70 56,778 58,107 45,835 3.63
2007 292,149.90 121,279 124,117 138,818 4.31
2008 178,893.44 59,370 60,759 100,245 5.05
2009 234,433.59 56,967 58,300 152,690 5.84
2011 871,783.92 44,134 45,167 739,439 7.55
2,094,379.23 642,963 657,093 1,227,848
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.6
ANNUAL
ACCRUAL
(7)
32,165
12,627
32,208
19,850
26,146
97,939
220,935
10.55
•i
111-1267
.
PACIFICORP
IDAHO PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 18-L0.5
NET SALVAGE PERCENT.. +25
1962 5,033.74 3,012 3,078 697 3.64 191
1973 59,481.37 32,492 33,206 11,405 4.89 2,332
1977 110,736.36 57,537 58,801 24,251 5.53 4,385
1979 26,508.21 13,376 13,670 6,211 5.89 1,054
1985 41,678.45 18,859 19,273 11,986 7.14 1,679
1986 37,079.75 16,423 16,784 11,026 7.37 1,496
1987 143,944.69 62,316 63,686 44,273 7.61 5,818
1991 77,061.83 30,022 30,682 27,114 8.65 3,135
1993 244,317.41 89,277 91,239 91,999 9.23 9,967
1994 91,787.27 32,394 33,106 35,734 9.53 3,750
1998 210,907.94 63,097 64,484 93,697 10.82 8,660
1999 365,191.78 103,926 106,210 167,684 11.17 15,012
2000 446,930.79 120,484 123,132 212,066 11.53 18,393
2001 56,253.30 14,298 14,612 27,578 11.90 2,317
2002 941,472.78 223,990 228,912 477,193 12.29 38,828
2005 662,733.30 120,947 123,605 373,445 13.62 27,419
2006 876,221.32 140,561 143,650 513,516 14.15 36,291
2007 890,839.14 121,747 124,423 543,706 14.72 36,937
2008 588,314.17 64,959 66,386 374,850 15.35 24,420
2009 29,770.58 2,444 2,498 19,830 16.03 1,237
2011 1,080,345.73 19,803 20,238 790,021 17.56 44,990
6,986,609.91 1,351,964 1,381,675 3,858,282 288,311
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.4 4.13
111-1 268
0
.
111-1269
ARIZONA, COLORADO AND MONTANA PROPERTY
.
.
.
L
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 390 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 45-R2
NET SALVAGE PERCENT.. 0
1971 15,641.78 10,525 14,229 1,413 14.72 96
1982 153,312.17 80,506 108,835 44,477 21.37 2,081
1984 28,811.61 14,259 19,276 9,536 22.73 420
1989 10,985.60 4,565 6,171 4,815 26.30 183
1990 18,330.21 7,312 9,885 8,445 27.05 312
1994 141,430.93 46,767 63,224 78,207 30.12 2,597
1995 5,020.82 1,572 2,125 2,896 30.91 94
2002 929.79 172 233 697 36.66 19
2006 9,334.77 1,016 1,373 7,962 40.10 199
383,797.68 166,694 225,351 158,447 6,001
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.4 1.56
r
111-1 270
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 16-R2
NET SALVAGE PERCENT.. 0
1981 3,690.00 3,690 3,690
1982 7,628.00 7,599 7,628
1983 5,460.00 5,354 5,460
1984 5,109.00 4,924 5,109
1985 16,183.00 15,323 16,183
1986 30,845.00 28,647 30,845
1987 4,253.00 3,873 4,253
1988 6,145.00 5,484 6,145
1989 10,109.00 8,839 10,109
1990 2,624.84 2,244 2,625
1991 7,432.00 6,206 7,432
1992 19,265.24 15,677 19,265
1993 9,549.52 7,550 9,550
1996 2,590.34 1,834 2,590
1997 8,346.20 5,644 8,346
1999 85,154.75 51,519 78,420 6,735 6.32 1,066
2000 37,452.54 21,208 32,282 5,171 6.94 745
2001 7,138.75 3,752 5,711 1,428 7.59 188
2002 13,085.09 6,322 9,623 3,462 8.27 419
2003 35,710.69 15,646 23,816 11,895 8.99 1,323
2005 10,313.01 3,552 5,407 4,906 10.49 468
2006 56,367.75 16,628 25,311 31,057 11.28 2,753
2007 81,261.77 19,859 30,229 51,033 12.09 4,221
2008 89,731.86 17,218 26,208 63,524 12.93 4,913
2009 9,883.65 1,371 2,087 7,797 13.78 566
2010 7,969.07 667 1,015 6,954 14.66 474
2011 8,552.93 241 367 8,186 15.55 526
581,852.00 280,871 379,706 202,146 17,662
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.4 3.04
.
.
0 ~
111-1271
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) 1 (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 19-R2.5
NET SALVAGE PERCENT.. +15
1978 1,977.00 1,640 1,680
1987 12,699.00 9,294 10,794
1988 2,470.00 1,778 2,100
1989 9,302.00 6,575 7,907
1991 51,638.00 34,883 43,892
1993 10,482.79 6,669 8,910
2000 40,739.47 18,007 26,926 7,703 9.12 845
2001 9,428.97 3,851 5,758 2,257 9.87 229
2002 42,593.38 15,911 23,792 12,412 10.65 1,165
2005 517.39 136 203 237 13.12 18
2006 7,952.81 1,786 2,671 4,089 13.98 292
2008 10,164.54 1,473 2,203 6,437 15.76 408
2009 37,020.10 3,859 5,770 25,697 16.67 1,542
2010 55,994.48 3,532 5,282 42,313 17.59 2,406
292,979.93 109,394 147,888 101,145 6,905
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.6 2.36
S
111-1272
PACIFICORP

ARIZONA, COLORADO AND MONTANA PROPERTY

.
ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-R1.5
NET SALVAGE PERCENT.. 0
1990 6,977.00 4,239 5,731 1,246 9.81 127
2008 1,583.46 179 242 1,341 22.17 60
8,560.46 4,418 5,973 2,587 187
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.8 2.18
.
.
111-1273
PACIFICORP
ARIZONA, COLORADO AND MONTANA PROPERTY
ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. IOWA 25-R2
NET SALVAGE PERCENT.. +5
1973 999.00 867 949
1978 103,079.00 83,628 97,925
1980 17,775.00 13,982 16,886
1981 82,178.00 63,548 78,069
1982 83,905.00 63,736 79,710
1983 10,721.00 7,989 10,185
1984 12,850.00 9,375 12,208
1985 30,370.00 21,662 28,852
1986 75,817.00 52,781 72,026
1987 226,138.00 153,303 214,769 62 7.16 9
1989 49,685.00 31,757 44,490 2,711 8.18 331
1990 20,911.00 12,928 18,111 1,754 8.73 201
1991 . 22,418.00 13,375 18,738 2,559 9.30 275
1993 134,433.41 74,073 103,772 23,940 10.50 2,280
1994 12,300.78 6,479 9,077 2,609 11.14 234
1996 72,720.46 34,625 48,508 20,576 12.47 1,650
1997 1,830.20 823 1,153 586 13.17 44
1999 19,471.73 7,688 10,770 7,728 14.61 529
2000 191,724.14 70,232 98,391 83,747 15.36 5,452
2001 339,089.31 114,293 160,118 162,017 16.13 10,044
2002 124,164.04 38,171 53,475 64,481 16.91 3,813
2003 7,862.10 2,181 3,055 4,414 17.70 249
2005 131,524.16 28,288 39,630 85,318 19.34 4,411
2006 72,955.40 13,363 18,721 50,587 20.18 2,507
2007 22,276.68 3,361 4,709 16,454 21.03 782
2008 418,828.34 49,497 69,342 328,545 21.89 15,009
2009 53,121.69 4,522 6,335 44,131 22.76 1,939
2010 51,873.10 2,661 3,728 45,551 23.65 1,926
2011 57,676.10 986 1,381 53,411 24.55 2,176
2,448,697.64 980,174 1,325,083 1,001,180 53,861
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.6 2.20
111-1274
n
.
Ol
111-1275
UTAH MINING
.
0
•i
PACIFICORP
UTAH MINING
ACCOUNT 399.3 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
INTERIM SURVIVOR CURVE.. IOWA 40-Si
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. -1
1972 8,985.37 7,446 8,704 371 6.59 56
1974 6,483.65 5,329 6,229 319 6.70 48
1977 1,085,518.55 880,311 1,029,003 67,371 6.85 9,835
1978 1,144,008.39 923,007 1,078,911 76,537 6.90 11,092
1979 2,856,891.32 2,293,537 2,680,935 204,525 6.94 29,470
1980 284,539.29 227,114 265,476 21,909 6.99 3,134
1981 256,569.40 203,595 237,984 21,151 7.03 3,009
1982 89,072.75 70,219 82,080 7,883 7.08 1,113
1983 221,073.18 173,116 202,357 20,927 7.12 2,939
1984 221,598.81 172,286 201,387 22,428 7.16 3,132
1985 255,371.67 197,019 230,297 27,628 7.20 3,837
1986 348,317.89 266,472 311,481 40,320 7.24 5,569
1987 S 1,400,189.81 1,061,605 1,240,919 173,273 7.28 23,801
1988 508,672.09 381,897 446,403 67,356 7.32 9,202
1989 1,142,733.26 849,231 992,673 161,488 7.35 21,971
1990 4,465.64 3,280 3,834 676 7.39 91
1991 661,041.04 479,534 560,531 107,120 7.43 14,417
1992 52,361.41 37,480 43,811 9,074 7.46 1,216
1993 164,064.33 115,654 135,189 30,516 7.50 4,069
1994 3,173.75 2,201 2,573 632 7.53 84
1995 245,961.44 167,540 195,839 52,582 7.56 6,955
1996 1,065,481.78 710,853 830,922 245,215 7.60 32,265
1999 41,313.02 25,528 29,840 11,886 7.69 1,546
2000 7,010.04 4,191 4,899 2,181 7.72 283
2003 9,476.69 4,951 5,787 3,784 7.81 485
2004 106,447.79 52,311 61,147 46,365 7.83 5,921
2005 39,297.00 17,874 20,893 18,797 7.86 2,391
2006 73,802.34 30,542 35,701 38,839 7.88 4,929
2007 2,644,612.30 966,576 1,129,838 1,541,220 7.90 195,091
2008 448,795.95 138,646 162,064 291,220 7.92 36,770
2009 204,806.54 49,533 57,900 148,955 7.94 18,760
2011 91,056.15 5,429 6,346 85,621 7.97 10,743
15,693,192.64 10,524,307 12,301,953 3,548,172 464,224
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.6 2.96
S
111-1276
PACIFICORP
UTAH MINING
ACCOUNT 399.31 STRUCTURES AND IMPROVEMENTS - PREP PLANT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
INTERIM SURVIVOR CURVE.. IOWA 60-S2
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -7
1978 116,127.10 70,765 82,718 41,538 23.44 1,772
1988 303,584.04 150,405 175,810 149,025 26.50 5,624
1990 13,261,995.21 6,208,413 7,257,067 6,933,268 27.05 256,313
1991 248,688.86 112,854 131,916 134,181 27.32 4,911
1992 71,116.19 31,228 36,503 39,591 27.57 1,436
1993 78,875.74 33,433 39,080 45,317 27.82 1,629
1994 9,009,860.24 3,676,810 4,297,854 5,342,696 28.06 190,403
1995 121,386.11 47,571 55,606 74,277 28.29 2,626
1996 14,304.67 5,364 6,270 9,036 28.51 317
1999 1,009.82 324 379 702 29.11 24
2000 1,335.03 402 470 958 29.29 33
2003 5,602.42 1,330 1,555 4,440 29.77 149
2004 504,819.80 108,318 126,614 413,543 29.90 13,831
2005 259,440.36 49,396 57,739 219,862 30.03 7,321
2006 7,761.20 1,282 1,499 6,805 30.14 226
2007 44,138.35 6,116 7,149 40,079 30.25 1,325
2008 27,089.53 2,997 3,503 25,483 30.35 840
2009 21,925.19 1,781 2,082 21,378 30.43 703
2011 296,194.01 5,099 5,960 310, 968 30.58 10,169
24,395,253.87 10,513,888 12,289,774 13, 813, 148 499,652
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 27.6 2.05
.
111-1 277
PACIFICORP
UTAH MINING
ACCOUNT 399.41 SURFACE PROCESSING EQUIPMENT - PREP PLANT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
INTERIM SURVIVOR CURVE.. IOWA 60-S2
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -7
1990 3,505,262.10 1,640,938 1,918,107 1,832,523 27.05 67,746
1991 13,896.85 6,306 7,371 7,499 27.32 274
1992 305,147.22 133,995 156,628 169,880 27.57 6,162
1993 233,681.33 99,050 115,780 134,259 27.82 4,826
1994 3,748,367.62 1,529,661 1,788,034 2,222,719 28.06 79,213
1995 6,165.02 2,416 2,824 3,773 28.29 133
1997 51,293.58 18,337 21,434 33,450 28.72 1,165
1998 95,366.15 32,376 37,845 64,197 28.92 2,220
2005 106,750.34 20,325 23,758 90,465 30.03 3,012
2007 10,848.61 1,503 1,757 9,851 30.25 326
2008
.
38,295.34 4,237 4,952 36,024 30.35 1,187
2010 13,813.11 693 810 13,970 30.51 458
2011 26,290.82 453 530 27,601 30.58 903
8,155,178.09 3,490,290 4,079,830 4,646,211 167,625
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 27.7 2.06
S
111-1 278
PACIFICORP
UTAH MINING
ACCOUNT 399.44 SURFACE ELECTRIC POWER FACILITIES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
INTERIM SURVIVOR CURVE.. IOWA 40-R3
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
2006 3,424,574.61 1,396,884 1,632,830 1,791,745 7.94 225,661
3,424,574.61 1,396,884 1,632,830 1,791,745 225,661
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.9 6.59
•i
[II
111-1 279
PACIFICORP
UTAH MINING
ACCOUNT 399.45 UNDERGROUND EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
INTERIM SURVIVOR CURVE.. IOWA 12-Li
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. +5
1975 1,494.53 1,376 1,420
1977 1,812,308.05 1,624,124 1,721,693
1978 72,218.25 63,805 68,607
1979 303,182.34 263,780 288,023
1980 979,314.99 839,640 930,349
1981 135,361.24 114,126 128,593
1982 339,472.39 281,648 322,499
1983 1,477.50 1,205 1,404
1985 60,729.82 47,693 56,047 1,646 2.08 791
1986 1,506,283.01 1,160,272 1,363,516 67,453 2.27 29,715
1987 325,233.64 245,633 288,660 20,312 2.46 8,257
1988 977,489.11 723,549 850,292 78,323 2.65 29,556 S 1989 1,989,917.59 1,443,016 1,695,788 194,634 2.84 68,533
1990 2,937,458.83 2,085,377 2,450,671 339,915 3.03 112,183
1991 4,427,935.10 3,076,830 3,615,796 590,742 3.22 183,460
1992 1,388,178.93 943,395 1,108,649 210,121 3.41 61,619
1993 1,578,426.49 1,049,399 1,233,221 266,284 3.59 74,174
1994 2,064,494.94 1,341,999 1,577,076 384,194 3.77 101,908
1995 2,748,823.75 1,745,318 2,051,044 560,339 3.95 141,858
1996 2,540,936.15 1,576,052 1,852,128 561,761 4.12 136,350
1997 3,357,836.30 2,031,197 2,387,000 802,944 4.29 187,166
1998 2,583,207.25 1,521,754 1,788,318 665,729 4.46 149,267
1999 996,866.28 570,326 670,229 276,794 4.63 59,783
2000 723,026.61 401,273 471,564 215,311 4.79 44,950
2001 1,188,687.75 637,622 749,314 379,939 4.95 76,755
2002 1,817,510.55 938,150 1,102,485 624,150 5.11 122,143
2003 2,344,957.97 1,159,545 1,362,661 865,049 5.26 164,458
2004 7,709,564.84 3,624,397 4,259,279 3,064,808 5.41 566,508
2005 7,303,350.15 3,232,499 3,798,733 3,139,450 5.56 564,649
2006 3,320,861.24 1,357,897 1,595,759 1,559,059 5.73 272,087
2007 12,103,489.58 4,439,844 5,217,567 6,280,748 5.93 1,059,148
2008 11,493,290.67 3,607,842 4,239,824 6,678,802 6.16 1,084,221
2009 8, 666, 033. 52 2,141,087 2,516,139 5,716,593 6.43 889,050
2010 5,595,959.49 917,729 1,078,487 4,237,675 6.71 631,546
2011 7,395,867.89 450,863 529,840 6,496,234 7.00 928,033
102,791,246.74 45,660,262 53,372,675 44,279,009 7,748,168
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.7 7.54
IU-1280
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
(1) (2) (3) (4) (5) (6)
INTERIM SURVIVOR CURVE.. IOWA 10-L4
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. +5
1987 13,596.84 12,917 12,917
1989 13,220.32 12,559 12,559
1993 213,713.28 192,876 203,028
1998 97,290.00 80,133 92,426
2002 78,255.00 58,953 69,351 4,991 2.07
2006 87,931.64 45,526 53,556 29,979 4.50
2010 17,361,282.00 2,798,569 3,292,180 13,201,038 7.34
2011 14,481,533.28 840,856 989,166 12,768,291 7.68
32,346,822.36 4,042,389 4,725,183 26,004,298
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.5
ANNUAL
ACCRUAL
(7)
2, 411
6,662
1,798,507
1,662,538
3,470,118
10.73
.
PACIFICORP
UTAH MINING
ACCOUNT 399.46 LONGWALL EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
•i
.
111-1281
PACIFICORP
UTAH MINING
ACCOUNT 399.51 VEHICLES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
INTERIM SURVIVOR CURVE.. IOWA 14-L2.5
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. +5
1978 10,702.75 9,347 10,168
1986 23,647.00 18,662 21,837 628 2.37 265
1994 15,806.27 10,917 12,775 2,241 3.80 590
1996 42,743.91 28,695 33,577 7,030 4.06 1,732
1997 79,321.53 52,590 61,538 13,817 4.16 3,321
1998 75,602.04 49,509 57,933 13,889 4.25 3,268
2001 91,344.21 56,104 65,650 21,127 4.68 4,514
2003 114,023.40 63,789 74,643 33,679 5.25 6,415
2004 141,051.56 73,667 86,202 47,797 5.61 8,520
2005 296,799.45 141,913 166,059 115,900 6.00 19,317
2006
.
64,046.84 27,390 32,051 28,793 6.40 4,499
2007 227,934.52 84,707 99,120 117,418 6.77 17,344
2009 8,500.00 2,029 2,374 5,701 7.36 775
1,191,523.48 619,319 723,927 408,020 70,560
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.8 5.92
~ o
111-1282
PACIFICORP
UTAH MINING
ACCOUNT 399.52 HEAVY CONSTRUCTION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
INTERIM SURVIVOR CURVE.. IOWA 20-R2.5
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. +5
1975 85,933.37 80,943 81,637
1979 197,536.35 176,118 187,660
1981 72,078.31 62,723 68,474
1988 202,211.96 160,068 189,766 2,335 3.33 701
1989 117,539.46 91,447 108,413 3,249 3.61 900
1991 140,674.46 105,201 124,719 8,922 4.22 2,114
1993 134,238.09 95,710 113,467 14,059 4.89 2,875
1998 85,282.92 52,494 62,233 18,786 6.39 2,940
2002 1,197,271.88 625,358 741,383 396,025 7.14 55,466
2004 485,116.97 224,670 266,354 194,507 7.38 26,356
2005 167,190.39 71,603 84,888 73,943 7.48 9,885
2006 62.19 24 28 31 7.56 4
2007 1,584,053.22 543,206 643,989 860,862 7.63 112,826
2008 356,892.00 103,308 122,475 216,572 7.69 28,163
2009 10,801.15 2,452 2,907 7,354 7.74 950
2010 299,000.00 44,834 53,152 230,898 7.79 29,640
2011 852,513.00 46,779 55,458 754,429 7.83 96,351
5,988,395.72 2,486,938 2,907,003 2,781,973 369,171
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.5 6.16
•i
L
•H
111-1 283
1977 10,382.40 9,338
1978 735.76 653
1981 17,510.85 14,962
1982 20,334.76 17,127
1984 8,296.07 6,785
1985 1,339.75 1,079
1986 21,450.60 16,989
1987 29,317.99 22,840
1988 3,287.74 2,518
1989 59,161.68 44,503
1990 34,249.77 25,287
1991 47,327.12 34,319
1992 91,411.41 65,010
1993 54,067.43 37,713
1994 108,938.24 74,491
1995 16,357.78 10,968
1996 717.20 472
1997 57,620.37 37,103
1998 6,016.29 3,798
1999 25,248.21 15,592
2000 118,189.45 71,226
2001 125,526.78 73,646
2002 109,973.90 62,473
2003 19,114.98 10,413
2004 154,998.52 80,077
2005 113,216.30 54,629
2006 147,349.01 64,833
2007 342,502.97 133,186
2008 181,859.60 59,644
2009 150,152.22 38,257
2010 114,281.30 19,232
2011 140,442.57 8,712
2,331,379.02 1,117,875
10,279
728
17,336
20,033 98 1.94 51
7,936 277 2.26 123
1,262 64 2.42 26
19,871 1,365 2.60 525
26,715 2,310 2.77 834
2,945 310 2.94 105
52,054 6,516 3.12 2,088
29,577 4,330 3.30 1,312
40,142 6,712 3.47 1,934
76,040 14,457 3.65 3,961
44,112 9,415 3.82 2,465
87,129 20,720 3.99 5,193
12,829 3,365 4.15 811
552 158 4.30 37
43,398 13,646 4.45 3,067
4,442 1,514 4.58 331
18,237 6,759 4.71 1,435
83,311 33,697 4.84 6,962
86,141 38,131 4.97 7,672
73,072 35,802 5.11 7,006
12,180 6,744 5.28 1,277
93,663 59,786 5.47 10,930
63,898 48,186 5.69 8,469
75,833 70,043 5.95 11,772
155,783 183,295 6.23 29,421
69,763 110,278 6.52 16,914
44,748 103,903 6.81 15,257
22,495 90,643 7.08 12,803
10,190 128,848 7.33 17,578
1,306,694 1,001,371 170,359
.
PACIFICORP
UTAH MINING
ACCOUNT 399.6 MISCELLANEOUS EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
INTERIM SURVIVOR CURVE.. IOWA 13-L1.5
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. +1
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.9 7.31
.
111-1284
PACIFICORP
UTAH MINING
•I
ACCOUNT 399.61 COMPUTER EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
INTERIM SURVIVOR CURVE.. IOWA 9-S2
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1988 6,295.31 6,295 6,295
1992 730.72 731 731
1993 30,113.01 30,113 30,113
1995 24,094.34 23,372 24,094
1996 5,667.26 5,371 5,667
1997 68,924.52 63,717 68,925
2002 11,006.08 8,450 10,778 228 2.09 109
2003 104,437.08 75,542 96,352 8,085 2.49 3,247
2004 35,795.75 24,102 30,741 5,055 2.94 1,719
2005 14,424.48 8,873 11,317 3,107 3.46 898
2006 24,433.75 13,404 17,097 7,337 4.04 1,816
2007 2,872.72 1,360 1,735 1,138 4.67 244
2008 32,886.01 12,724 16,229 16,657 5.34 3,119
2010 4,311.79 794 1,013 3,299 6.60 500
2011 26,413.05 1,740 2,219 24,194 7.09 3,412
392,405.87 276,588 323,306 69,100 15,064
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 4.6 3.84
El
.
111-1 285
PACIFICORP
UTAH MINING
ACCOUNT 399.7 MINE DEVELOPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2011
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1) (2) (3) (4) (5) (6) (7)
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2019
NET SALVAGE PERCENT.. 0
1977 3,092,402.00 2,510,288 2,934,297 158,105 8.00 19,763
1978 173,221.50 139,830 163,449 9,772 8.00 1,222
1980 90,539.71 72,203 84,399 6,141 8.00 768
1981 565,921.18 448,328 524,054 41,867 8.00 5,233
1982 341,982.04 269,027 314,468 27,514 8.00 3,439
1983 152,076.66 118,744 138,801 13,276 8.00 1,660
1984 562,451.52 435,703 509,297 53,155 8.00 6,644
1985 2,472,714.71 1,899,342 2,220,157 252,558 8.00 31,570
1986 237,405.73 180,711 211,235 26,171 8.00 3,271
1987 166,668.12 125,643 146,865 19,803 8.00 2,475
1988 533,819.13 398,245 465,512 68,307 8.00 8,538
1989 95,224.56 70,247 82,112 13,113 8.00 1,639
1990 5,949,451.11 4,336,019 5,068,410 881,041 8.00 110,130
1991 69,911.74 50,288 58,782 11,130 8.00 1,391
1992 1,583,720.54 1,123,000 1,312,684 271,037 8.00 33,880
1993 812,141.89 566,964 662,729 149,413 8.00 18,677
1994 202,882.08 139,232 162,750 40,132 8.00 5,016
1995 1,410,463.63 949,905 1,110,352 300,112 8.00 37,514
1996 718,856.00 474,136 554,222 164,634 8.00 20,579
1997 262,205.73 168,976 197,518 64,688 8.00 8,086
2000 1, 936, 666. 90 1,142,130 1,335,046 601,621 8.00 75,203
2001 461,088.59 261,700 305,903 155,186 8.00 19,398
2003 1,202,837.81 619, 642 724,305 478,533 8.00 59,817
2004 7,598,353.17 3,676,615 4,297,627 3,300,726 8.00 412,591
2005 982,952.73 440,638 515,066 467,887 8.00 58,486
2006 3,262,809.52 1,329,301 1,553,831 1,708,979 8.00 213,622
2007 603,960.51 217,426 254,151 349,810 8.00 43,726
2008 1,297,054.18 394,758 461,436 835,618 8.00 104,452
2009 708,655.31 168,731 197,231 511,424 8.00 63,928
2010 598,202.61 94,450 110,404 487,799 8.00 60,975
2011 268,235.98 15,778 18,443 249,793 8.00 31,224
38, 414, 876.89 22,838,000 26,695,536 11,719,341 1,464,917
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.0 3.81
.
111-1 286
0
172
S
L
r
.
•i
. . S
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
STEAM PRODUCTION PLANT
BLUNDELL
310.20 Land Rights 12-2037 SQUARE 0 35,883,106.87 20,584,075 15,299,032 637,460 1.78 24.0 311.00 Structures and Improvements 12-2037 90-R2 (4) 7,987,766.88 4,276,197 4,031,081 174,085 2.18 23.2 312.00 Boiler Plant Equipment 12-2037 60-Li (4) 32,138,163.44 13,924,624 19,499,066 904,045 2.81 21.6 314.00 Turbogenerator Units 12-2037 55-Li (6) 31,553,409.38 12,688,031 20,758,583 979.401 3.10 21.2 315.00 Accessory Electric Equipment 12-2037 75-R2.5 (3) 7,466,709.87 3,513,914 4,176,797 180,669 2.42 23.1 316.00 Miscellaneous Power Plant Equipment 12-2037 40-01 (5) 1,201,253.01 451,696 809,620 41,782 3.48 19.4 TOTAL BLUNDELL 116,230,409.45 55,438,537 64,574,179 2,917,442 2.51
CARBON
311.00 Structures and Improvements 04-2015 90-R2 (48) 15,307,552.93 9,693,112 12,962,066 9,745,917 63.67 1.3 312.00 Boiler Plant Equipment 04-2015 60-LI (47) 69,815,616.05 40,243,870 62,385,086 47,039,905 67.38 1.3 314.00 Turbogenerator Units 04-2015 55-Li (47) 27,988,926.58 15,994,149 25,149,573 18,973,875 67.79 1.3 315.00 Accessory Electric Equipment 04-2015 75-R2.5 (47) 6,186,681.77 3,480,290 5,614,132 4,228,338 68.35 1.3 316.00 Miscellaneous Power Plant Equipment 04-2015 40-01 (47) 785,531.90 328,527 826,205 626,361 79.74 1.3 TOTAL CARBON 120,084,309.23 69,739,948 106,937,062 80,614,396 67.13
CHOLLA
310.20 Land Rights 12-2042 SQUARE 0 1,201,891.85 192,136 1,009,756 34,819 2.90 29.0 311.00 Structures and Improvements 12-2042 90-R2 (7) 59,529,735.65 24,072,016 39,624,801 1,432,099 2.41 27.7 312.00 Boiler Plant Equipment 12-2042 60-Li (6) 338,609,787.76 99,758,105 259,168,270 10,275,967 3.03 25.2 314.00 Turbogenerator Units 12-2042 55-LI (8) 67,254,416.97 24,441,039 48,193,731 2,007,513 2.98 24.0 315.00 Accessory Electric Equipment 12-2042 75-R2.5 (5) 66,300,088.91 26,976,121 42,638,972 1,564,911 2.36 27.2 316.00 Miscellaneous Power Plant Equipment 12-2042 40-01 (7) 4,007,073.96 1,413,431 2,874,138 134,348 3.35 21.4 TOTAL CHOLLA 536,902,995.10 176,852,848 393,509,668 15,449,657 2.88
COLSTRIP
311.00 Structures and Improvements 12-2046 90-R2 (8) 58,645,567.13 33,613392 29,723,821 961,694 1.64 30.9 312.00 Boiler Plant Equipment 12-2046 60-Li (7) 117,788,667.31 63,468,716 62,565,158 2,392,258 2.03 26.2 314.00 Turbogenerator Units 12-2046 55-Li (9) 34,006,214.12 15,418,659 21,648,114 821,944 2.42 26.3 315.00 Accessory Electric Equipment 12-2046 75-R2.5 (S) 8,893,886.22 5,325,889 4,012,692 133,722 1.50 30.0 316.00 Miscellaneous Power Plant Equipment 12-2046 40-01 (8) 2,124,534.92 1,027,618 1,266,880 55,221 2.60 22.9 TOTAL COLSTRIP 221,458,869.70 118,854,274 119,216,665 4,364,839 1.97
CRAIG
311.00 Structures and Improvements 12-2034 90-R2 (7) 36,504,160.20 23,021,290 16,038,161 796,185 2.18 20.1 312.00 Boiler Plant Equipment 12-2034 60-Li (6) 102,174,076.66 47,543,796 60,760,725 3,227,313 3.16 18.8 314.00 Turbogenerator Units 12-2034 55-Li (7) 27,213,964.86 11,008,506 18,110,436 964,295 3.54 18.8 315.00 Accessory Electric Equipment 12-2034 75-R2.5 (5) 16,744,309.76 10,770,406 6,811,119 344,121 2.06 19.8 316.00 Miscellaneous Power Plant Equipment 12-2034 40-01 (7) 1,646,012.04 902,723 858,510 52,063 3.16 16.5 TOTAL CRAIG 184,282,523.52 93,246,721 102,578,951 5,383,977 2.92
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
DAVE JOHNSTON
310.20 Land Rights 12-2027 SQUARE 0 99,970.26 67,143 32,827 2,345 2.35 14.0
311.00 Structures and Improvements 12-2027 90-R2 (4) 151,253,466.81 40,855,770 116,447,835 8,423,695 5.57 13.8
312.00 Boiler Plant Equipment 12-2027 60-Li (4) 688,471,036.60 184,853,317 531,156,561 39,361,986 5.72 13.5
314.00 Turbogenerator Units 12-2027 55-Li (5) 98,128,001.58 40,338,840 62,695,562 4,778,903 4.87 13.1
315.00 Accessory Electric Equipment 12-2027 75-R2.5 (4) 60,114,470.64 14,695,475 47,823,574 3,462,617 5.76 13.8
316.00 Miscellaneous Power Plant Equipment 12-2027 40-01 (5) 8,382,702.84 2,309,705 6,492,133 513,652 6.13 12.6
TOTAL DAVE JOHNSTON 1,006,449,648.73 283,120,250 764,648,492 56,543,198 5.62
GADSBY
311.00 Structures and Improvements 12-2022 90-R2 (13) 15,146,477.80 15,954,223 1,161,297 129,988 0.86 8.9
312.00 Boiler Plant Equipment 12-2022 60-Li (13) 37,667,118.15 38,303,661 4,260,183 485,382 1.29 8.8
314.00 Turbogenerator Units 12-2022 55-Li (13) 19,044,013.52 18,819,898 2,699,837 305,875 1.61 8.8
315.00 Accessory Electric Equipment 12-2022 75-R2.5 (13) 7,776,019.36 6,439,817 2,347,085 262,303 3.37 8.9
316.00 Miscellaneous Power Plant Equipment 12-2022 40-01 (12) 438,918.46 407,227 84,362 10,075 2.30 8.4
TOTAL GAUSBY 80,072,547.29 79.924.826 10,552,764 1,193,623 1.49
HAYDEN
311.00 Structures and Improvements 12-2030 90-R2 (5) 17,496,937.91 4,861,161 13,510,624 807,720 4.62 16.7
312.00 Boiler Plant Equipment 12-2030 60-Li (5) 55,025,072.94 30,129,829 27,646,498 1,762,622 3.20 15.7
314.00 Turbogenerator Units 12-2030 55-Li (6) 9,132,027.11 4,307,610 5,372,339 343,218 3.76 15.7
315.00 Accessory Electric Equipment 12-2030 75-R2.5 (5) 2,506,150.48 1.898,212 733,246 45,520 1.82 16.1
316.00 Miscellaneous Power Plant Equipment 12-2030 40-01 (6) 1,157,786.57 685,712 541,542 38,040 3.29 14.2
TOTAL HAYDEN 85,317,975.01 41,882,524 47,804,249 2,997,120 3.51
HUNTER
310.20 Land Rights 12-2042 SQUARE 0 246,337.54 135,616 110,722 3,818 1.55 29.0
311.00 Structures and Improvements 12-2042 90-R2 (8) 205,687,039.72 117,179,423 104,962,580 3,848,405 1.87 27.3
312.00 Boiler Plant Equipment 12-2042 60-Li (7) 702,626,566.22 249,338,410 502,472,016 20,080,126 2.86 25.0
314.00 Turbogenerator Units 12-2042 55-1-11 (8) 222,126,262.00 63,972,682 175,923,681 7,018,485 3.16 25.1
315.00 Accessory Electric Equipment 12-2042 75-R2.5 (6) 97,810,676.69 54,663,452 49,015,865 1,836,981 1.88 26.7
316.00 Miscellaneous Power Plant Equipment 12-2042 40-01 (8) 3,507,125.69 1,592,996 2,194,700 105,228 3.00 20.9
TOTAL HUNTER 1.232,004,007.86 486,882,579 834,679,564 32,893,043 2.67
HUNTINGTON
311.00 Structures and Improvements 12-2036 90-R2 (8) 115,994,871.79 62,744,202 62,530,260 2,836,862 2.45 22.0
312.00 Boiler Plant Equipment 12-2036 60-LI (6) 536,092,514.46 146,899,179 421,358,886 19,882,251 3.71 21.2
314.00 Turbogenerator Units 12-2036 55-1-11 (8) 120,883,824.42 43,276,026 87,278,504 4,277,694 3.54 20.4
315.00 Accessory Electric Equipment 12-2036 75-R2.5 (6) 46,144,673.91 20.405,865 28,507,489 1,294,185 2.80 22.0
316.00 Miscellaneous Power Plant Equipment 12-2036 40-01 (7) 2,628,590.18 859,141 1,953,450 104,547 3.98 18.7
TOTAL HUNTINGTON 821744,474.76 274,164,413 601,628,589 28,395,539 3.46
JAMES RIVER
311.00 Structures and Improvements 12-2016 90-R2 (1) 5,711,884.85 4,976,076 792,928 265,193 4.64 3.0
312.00 Boiler Plant Equipment 12-2016 60-Li (1) 5,717,447.08 4,973,658 800,964 270,596 4.73 3.0
314.00 Turbogenerator Units 12-2016 55-LI (1) 18,302,388.07 15,906,157 2,579,255 871,330 4.76 3.0
315.00 Accessory Electric Equipment 12-2016 75-R2.5 (1) 4,287,195.19 3,727,454 602,613 201,543 4.70 3.0
TOTAL JAMES RIVER 34,018,915.19 29,583,345 4.775,760 1,608,662 4.73
. . .
. . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
JIM BRIDGER
310.20 Land Rights 12-2037 SQUARE 0 281,111.10 184,765 96,346 4,014 1.43 24.0 311.00 Structures and Improvements 12-2037 90-R2 (9) 139,335,557.25 90,265,443 61,610,314 2,698,173 1.94 22.8 312.00 Boiler Plant Equipment 12-2037 60-1-11 (8) 695,882,280.73 307,394,430 444,158,433 20,897,500 3.00 21.3 314.00 Turbogenerator Units 12-2037 55-1-11 (9) 212,082,398.67 74376,801 156,793,014 7,322,037 3.45 21.4 315.00 Accessory Electric Equipment 12-2037 75-R2.5 (7) 58,392,863.58 36,615,555 25,864,809 1,153,665 1.98 22.4 316.00 Miscellaneous Power Plant Equipment 12-2037 40-01 (8) 3,580,470.80 1,775,365 2,091,543 113,117 3.16 18.5 TOTAL JIM BRIDGER 1,109,554,682.13 510,612,359 690,614,459 32,188,506 2.90
NAUGHTON
310.20 Land Rights 12-2029 SQUARE 0 15,015.87 11,457 3,559 222 1.48 16.0 311.00 Structures and Improvements 12-2029 90-R2 (5) 113,466,831.51 41,764,474 77,375,699 4,914,720 4.33 15.7 312.00 Boiler Plant Equipment 12-2029 60-Li (5) 516,727,023.29 154,374,488 388,188,886 25,403,539 4.92 15.3 314.00 Turbogenerator Units 12-2029 55-Li (6) 77,841,079.96 33,781,184 48,730361 3,273322 4.21 14.9 315.00 Accessory Electric Equipment 12-2029 75-R2.5 (4) 61,140,202.31 14,186,201 49,399,609 3,132,974 5.12 15.8 316.00 Miscellaneous Power Plant Equipment 12-2029 40-01 (6) 1,941,066.52 671,808 1,385,723 99,790 5.14 13.9 TOTAL NAUGHTON 771,131,219.46 244,789,612 565,083,837 36,824,567 4.78
WYODAK
310.20 Land Rights 12-2039 SQUARE 0 164,796.80 91,734 73,063 2,810 1.71 26.0 311.00 Structures and Improvements 12-2039 90-R2 (6) 50,999,493.55 27,794,955 26,264,508 1064,464 2.09 24.7 312.00 Boiler Plant Equipment 12-2039 60-1-11 (5) 303,169,721.65 91,605,875 226,722,333 9,781,965 3.23 23.2 314.00 Turbogenerator Units 12-2039 55-1-11 (7) 62,805,875.16 21,691,304 45,510,982 2,029,015 3.23 22.4 315.00 Accessory Electric Equipment 12-2039 75-R2.5 (4) 27,951,228.60 12,013,143 17,056,135 693,062 2.48 24.6 316.00 Miscellaneous Power Plant Equipment 12-2039 40-01 (6) 1,195,691.48 233,754 1,033,679 48,972 4.10 21.1 TOTAL WYODAK 446,286,807.24 153,430,765 316,660,700 13,620,288 3.05
TOTAL DEPRECIABLE STEAM PRODUCTION PLANT 6,765,539,384.67 2,618,543,001 4,623,264,939 314,994,857 4.66
310.30 Water Rights
Carbon 865,460.63 0 Dave Johnston 9,700,996.61 0 Gadsby 8,138.01 0 Hunter 24,271,831.30 0 Huntington 1,471,639.00 0
JimBridger 171,270.00 0
Naughton 690.97 0 Wyodak 13,496.80 0 Total Account 310.30 Water Rights 36,503,523.32 0
TOTAL STEAM PRODUCTION PLANT 6,802,042,907.99 2,618,543,001 4,623,264,939 314,994,857 4.63
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
HYDRAULIC PRODUCTION PLANT
ASHTONIST. ANTHONY
330.20 Land Rights 12-2027 SQUARE 0 28699.78 17,490 11,210 801 2.79 14.0
331.00 Structures and Improvements 12-2027 120-R1.5 (2) 1,173,118.14 658,832 537,749 39,108 3.33 13.8
332.00 Reservoirs, Dams and Waterways 12-2027 120-R2 (1) 29,573,678.59 4,432,744 25,436,671 1,830,162 6.19 13.9
333.00 Waterwheels, Turbines and Generators 12-2027 90-1-1 .5 (2) 2,431,402.09 1,418,805 1,061,225 78,004 3.21 13.6
334.00 Accessory Electric Equipment 12-2027 70-LO (3) 1,358,678.42 731,892 667,547 51,201 3.77 13.0
335.00 Miscellaneous Power Plant Equipment 12-2027 75-R0.5 (1) 8,518.80 5,433 3,171 240 2.82 13.2
336.00 Roads, Railroads and Bridges 12-2027 120-R1.5 (5) 732.06 607 162 12 1.64 13.5
TOTAL ASHTON/ST. ANTHONY 34,574,827.88 7,265,803 27,717,735 1,999,528 5.78
BEAR RIVER
330.20 Land Rights 12-2033 SQUARE 0 5,879.43 4,277 1,602 81 1.38 19.8
331.00 Structures and Improvements 12-2033 120-R1.5 (3) 4,638,270.52 2,007,192 2,770,227 143,190 3.09 19.3
332.00 Reservoirs, Dams and Waterways 12-2033 120-R2 (2) 28,903,985.30 10,762,348 18,719,717 956,665 3.31 19.6
333.00 Waterwheels, Turbines and Generators 12-2033 90-1-1.5 (4) 10,637,089.12 3,889,088 7,173,485 372,788 3.50 19.2
334.00 Accessory Electric Equipment 12-2033 70-LO (4) 4,042,608.89 1,417,216 2,787,097 153,325 3.79 18.2
335.00 Miscellaneous Power Plant Equipment 12-2033 75-R0.5 (1) 80,931.81 40,813 40,928 2,213 2.73 18.5
336.00 Roads, Railroads and Bridges 12-2033 120-R1.5 (3) 594,627.69 272,694 339,773 17,478 2.94 19.4
TOTAL BEAR RIVER 48,903,392.76 18,393,628 31,832,829 1645,740 3.37
BEND
331.00 Structures and Improvements 12-2016 120-R1.5 0 56,572.92 53,044 3,529 1,180 2.09 3.0
332.00 Reservoirs, Dams and Waterways 12-2016 120-R2 0 530,917.02 250,220 280,697 93,670 17.64 3.0
333.00 Waterwheels, Turbines and Generators 12-2016 90-1-1 .5 (1) 94,984.56 76,714 19,220 6,454 6.79 3.0
334.00 Accessory Electric Equipment 12-2016 70-LO 0 614,724.52 550,630 64,095 21,715 3.53 3.0
335.00 Miscellaneous Power Plant Equipment 12-2016 75-R0.5 0 15,205.65 13,680 1,526 514 3.38 3.0
336.00 Roads, Railroads and Bridges 12-2016 120-111.5 0 172.45 173 (1) 0 0.00 0.0
TOTAL BEND 1,312,577.12 944,461 369,066 123,533 9.41
BIG FORK
331.00 Structures and Improvements 12-2053 120-R1.5 (5) 603,481.95 307,346 326,310 8,525 1.41 38.3
332.00 Reservoirs, Dams and Waterways 12-2053 120-R2 (4) 4,681,574.38 2,530,635 2,338,202 60,407 1.29 38.7
333.00 Waterwheels, Turbines and Generators 12-2053 90-0 .5 (8) 1,488,399.02 796,212 811,259 21,795 1.46 37.2
334.00 Accessory Electric Equipment 12-2053 70-LO (8) 295,205.77 171,099 147,723 4,475 1.52 33.0
336.00 Roads, Railroads and Bridges 12-2053 120-R1.5 (4) 231,345.98 51,327 189,273 4,932 2.13 38.4
TOTAL BIG FORK 7,300,007.10 3,856,619 3,812,767 100,134 1.37
CONDIT
330.20 Land Rights FULLY ACCRUED 8
330.40 Flood Rights FULLY ACCRUED 138
331.00 Structures and Improvements FULLY ACCRUED 32,505
332.00 Reservoirs, Dams and Waterways FULLY ACCRUED 4,115
333.00 Waterwheels, Turbines and Generators FULLY ACCRUED (6,022)
334.00 Accessory Electric Equipment FULLY ACCRUED 7,782
335.00 Miscellaneous Power Plant Equipment FULLY ACCRUED 258
336.00 Roads, Railroads and Bridges FULLY ACCRUED 3,014
TOTAL CONDIT - 41,798
. . .
. . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
CUTLER
330.30 Water Rights 12-2024 SQUARE 0 4818.31 3,167 1,651 150 3.11 11.0 330.40 Flood Rights 12-2024 SQUARE 0 90,968.42 57,634 33,334 3,031 3.33 11.0 331.00 Structures and Improvements 12-2024 120-R1.5 (1) 3,948,380.27 1,819,451 2,168,413 199,880 5.06 10.8 332.00 Reservoirs, Dams and Waterways 12-2024 120-R2 (1) 7,511397.60 3,503,104 4,083,408 376,502 5.01 10.8 333.00 Waterwheels, Turbines and Generators 12-2024 90-1-11.5 (1) 11,967,826.22 2,707,080 9,380,424 859,713 7.18 10.9 334.00 Accessory Electric Equipment 12-2024 70-LO (2) 2,534,260.56 630,968 1.953,978 184,817 7.29 10.6 335.00 Miscellaneous Power Plant Equipment 12-2024 75-R0.5 (1) 12,376.95 6,586 5,915 560 4.52 10.6 336.00 Roads, Railroads and Bridges 12-2024 120-R1.5 (1) 569,198.54 294,647 280,244 25,849 4.54 10.8 TOTAL CUTLER 26,639,226.87 9,022,637 17,907,367 1,650,502 6.20
EAGLE POINT
330.20 Land Rights 12-2025 SQUARE 0 12,122.48 12,140 (18) 0 - - 331.00 Structures and Improvements 12-2025 120-R1.5 (1) 137,764.98 117,799 21,344 1,800 1.31 11.9 332.00 Reservoirs, Dams and Waterways 12-2025 120-R2 (1) 1222,846.07 1,052,595 182,480 15,337 1.25 11.9 333.00 Waterwheels, Turbines and Generators 12-2025 90-1-11.5 (4) 247,700.95 248,557 9,052 765 0.31 11.8 334.00 Accessory Electric Equipment 12-2025 70-LO (2) 96,830.29 68,937 29,830 2,592 2.68 11.5 336.00 Roads, Railroads and Bridges 12-2025 120-Ri.5 (1) 105,338.24 69,387 37,005 3.118 2.96 11.9 TOTAL EAGLE POINT 1,822,603.01 1,569,415 279,693 23.612 1.30
FOUNTAIN GREEN
331.00 Structures and Improvements FULLY ACCRUED 0 332.00 Reservoirs, Dams and Waterways FULLY ACCRUED (88,602)
333.00 Waterwheels, Turbines and Generators FULLY ACCRUED 0
33400 Accessory Electric Equipment FULLY ACCRUED (66,738) 336.00 Roads, Railroads and Bridges FULLY ACCRUED 0 TOTAL FOUNTAIN GREEN - (155,340)
GRANITE
331.00 Structures and Improvements 12-2030 120-R1.5 (2) 532,427.64 150,109 392,967 23,538 4.42 16.7 332.00 Reservoirs, Dams and Waterways 12-2030 120-R2 (1) 3,759,568.18 1,522,740 2,274,424 135,424 3.60 16.8 333.00 Waterwheels, Turbines and Generators 12-2030 90-1-1 .5 (4) 715,247.30 386,371 357,486 21,901 3.06 16.3 334.00 Accessory Electric Equipment 12-2030 70-LO (3) 206,747.71 95,699 117,251 7,498 3.63 15.6 335.00 Miscellaneous Power Plant Equipment 12-2030 75-R0.5 (2) 1,385.35 870 543 34 2.45 16.0 TOTAL GRANITE 5,215,376.18 2,155,789 3,142,671 188,395 3.61
KLAMATH RIVER
330.20 Land Rights 12-2020 SQUARE 0 638,992.96 324,812 314,181 44,883 7.02 7.0 330.40 Flood Rights 12-2020 SQUARE 0 252,509.75 159,303 93,207 13,315 5.27 7.0 331.00 Structures and Improvements 12-2020 120-R1.5 (1) 897,708.24 416,563 490,122 70,648 7.87 6.9 332.00 Reservoirs, Dams and Waterways 12-2020 120-R2 (1) 11,715,921.25 7,128,396 4,704,684 678,026 5.79 6.9 333.00 Waterwheels, Turbines and Generators 12-2020 90-1-11.5 (3) 277,224.64 176,641 108,900 16,198 5.84 6.7 334.00 Accessory Electric Equipment 12-2020 70-LO (1) 836,614.03 372,124 472,856 69,633 8.32 6.8 335.00 Miscellaneous Power Plant Equipment 12-2020 75-R0.5 (1) 60,488.69 32,834 28,260 4,184 6.92 6.8 336.00 Roads, Railroads and Bridges 12-2020 120-R1.5 (1) 239,834.16 118,851 123,382 17,779 7.41 6.9 TOTAL KLAMATH RIVER 14,919,293.72 8,729,524 6,335,592 914,666 6.13
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
KLAMATH RIVER - ACCELERATED
330.20 Land Rights 12-2019 SQUARE 0 40,941.30 27,541 13,400 2,233 5.45 6.0
330.40 Flood Rights 12-2019 SQUARE 0 1,029.50 693 336 56 5.44 6.0
331.00 Structures and Improvements 12-2019 SQUARE 0 13,695,979.66 6,865,756 6,830,224 1,138,372 8.31 6.0
332.00 Reservoirs, Dams and Waterways 12-2019 SQUARE 0 34,075,662.46 19,525,414 14,550,248 2,425,041 7.12 6.0
333.00 Waterwheels, Turbines and Generators 12-2019 SQUARE 0 17,786,161.61 9,429,826 8,356,336 1,392,722 7.83 6.0
334.00 Accessory Electric Equipment 12-2019 SQUARE 0 16,047,648.01 7,100,268 8,947,380 1,491,231 9.29 6.0
335.00 Miscellaneous Power Plant Equipment 12-2019 SQUARE 0 173,066.89 106,244 66,823 11,137 6.44 6.0
336.00 Roads, Railroads and Bridges 12-2019 SQUARE 0 2,547,856.13 1,404,940 1,142,916 190,487 7.48 6.0
TOTAL KLAMATH RIVER ACCELERATED 84,368,345.56 44,460,682 39,907,663 6,651,279 7.88
LAST CHANCE
331.00 Structures and Improvements 12-2025 120-R1.5 (1) 446,366.87 268,639 182,192 15,406 3.45 11.8
332.00 Reservoirs, Dams and Waterways 12-2025 120-R2 (1) 956,229.40 507,785 458,007 38,512 4.03 11.9
333.00 Waterwheels, Turbines and Generators 12-2025 90-1-1 .5 (2) 1,060,034.98 665,930 415,306 35,563 3.35 11.7
334.00 Accessory Electric Equipment 12-2025 70-LO (2) 257,823.55 114,907 148,073 12,972 5.03 11.4
336.00 Roads, Railroads and Bridges 12-2025 120-R1.5 (1) 64,973.32 42,061 23,562 1,995 3.07 11.8
TOTAL LAST CHANCE 2,785,428.12 1,599,322 1,227,140 104,448 3.75
LIFTON
330.20 Land Rights 12-2033 SQUARE 0 20,758.93 12,967 7,792 389 1.87 20.0
330.30 Water Rights 12-2033 SQUARE 0 24,129.94 14,810 9,320 466 1.93 20.0
331.00 Structures and Improvements 12-2033 120-R1.5 (4) 1,190,919.70 602,310 636,246 33,297 2.80 19.1
332.00 Reservoirs, Dams and Waterways 12-2033 120-R2 (3) 8,222,952.41 3,393,811 5,075,830 260,898 3.17 19.5
333.00 Waterwheels, Turbines and Generators 12-2033 90-L1.5 (2) 7,747,695.49 1,609,210 6,293,439 320,003 4.13 19.7
334.00 Accessory Electric Equipment 12-2033 70-LO (4) 282,694.80 114,514 179,489 9,984 3.53 18.0
335.00 Miscellaneous Power Plant Equipment 12-2033 75-R0.5 (2) 2,860.68 1,364 1,554 85 2.97 18.3
336.00 Roads, Railroads and Bridges 12-2033 120-R1.5 (2) 186,242.65 50,275 139,693 7,129 3.83 19.6
TOTAL LIFTON 17,678,254.60 5,799,261 12,343,363 632,251 3.58
MERWIN
330.20 Land Rights 12-2058 SQUARE 0 300,510.01 232,262 68,248 1,517 0.50 45.0
330.50 Fish/Wildlife 12-2058 SQUARE 0 212,279.74 166,782 45,498 1,011 0.48 45.0
331.00 Structures and Improvements 12-2058 120-R1.5 (4) 94,372,014.96 12,590,260 85,556,636 1,993,989 2.11 42.9
332.00 Reservoirs, Dams and Waterways 12-2058 120-R2 (6) 24,113,998.96 6,511,218 19,049,621 442,208 1.83 43.1
333.00 Waterwheels, Turbines and Generators 12-2058 90-1-11.5 (16) 7,768,646.03 4,846,350 4,165,279 111,834 1.44 37.2
334.00 Accessory Electric Equipment 12-2058 70-LO (8) 9,928,729.92 2,271,412 8,451,616 232,550 2.34 36.3
335.00 Miscellaneous Power Plant Equipment 12-2058 75-R0.5 (3) 157,006.82 36,760 124,957 3,250 2.07 38.4
336.00 Roads, Railroads and Bridges 12-2058 120-R1.5 (5) 2,138,830.23 780,305 1,465,467 34,563 1.62 42.4
TOTAL MERWIN 138,992,016.67 27,435,349 118,927,322 2,820,922 2.03
NORTH UMPQUA
331.00 Structures and Improvements 12-2038 120-R1.5 (2) 106,864,116.12 9,336,109 99,665,289 4,078,878 3.82 24.4
332.00 Reservoirs, Dams and Waterways 12-2038 120-R2 (2) 119,045,003.23 37,090,522 84,335,381 3,452,056 2.90 24.4
333.00 Waterwheels, Turbines and Generators 12-2038 90-1-11.5 (4) 23,897,206.89 6,142,022 18,711,073 780,725 3.27 24.0
334.00 Accessory Electric Equipment 12-2038 70-LO (4) 1 5,58i 670.98 3,018,963 13,185,975 583,844 3.75 22.6
335.00 Miscellaneous Power Plant Equipment 12-2038 75-R0.5 (2) 707,251.79 227,513 493,884 21,552 3.05 22.9
336.00 Roads, Railroads and Bridges 12-2038 120-R1.5 (3) 6,806,272.66 2,519,168 4,491,293 185,663 2.73 24.2
TOTAL NORTH UMPQUA 272,901,521.67 58,334,297 220,882,895 9,102,718 3.34
. . .
. . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31,2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
OLMSTED
331.00 Structures and Improvements 12-2016 120-R1.5 (1) 188,480.45 156,864 33,501 11,250 5.97 3.0 334.00 Accessory Electric Equipment 12-2016 70-LO 0 28,230.18 20,457 7,773 2,621 9.28 3.0 335.00 Miscellaneous Power Plant Equipment 12-2016 75-R0.5 0 3,224.02 2,795 429 144 4.47 3.0 336.00 Roads, Railroads and Bridges 12-2016 120-R1.5 0 12,597.63 7,810 4,788 1,601 12.71 3.0 TOTAL OLMSTED 232,532.28 187,926 46,491 15,616 6.72
PARIS
331.00 Structures and Improvements 12-2017 120-R1.5 0 115,470.45 68,670 46,800 11,734 10.16 4.0 332.00 Reservoirs, Dams and Waterways 12-2017 120-R2 (1) 95,207.14 104,248 (8,089) 0 0.00 0.0 333.00 Waterwheels, Turbines and Generators 12-2017 90-1-1.5 (1) 72,290.46 75,591 (2,578) 0 0.00 0.0 334.00 Accessory Electric Equipment 12-2017 70-LO (1) 148,531.27 121,248 28,769 7,273 4.90 4.0 335.00 Miscellaneous Power Plant Equipment 12-2017 75-R0.5 0 410.96 451 (40) 0 0.00 0.0 TOTAL PARIS 431,910.28 370,208 64,862 19,007 4.40
PIONEER
330.20 Land Rights 12-2030 SQUARE 0 9,247.48 7,529 1,718 101 1.09 17.0 330.30 Water Rights 12-2030 SQUARE 0 110,805.67 90,237 20,569 1,210 1.09 17.0 331.00 Structures and Improvements 12-2030 120-R1.5 (2) 511,367.26 220,356 301,239 18,118 3.54 16.6 332.00 Reservoirs, Dams and Waterways 12-2030 120-R2 (2) 8.084,669.41 4,235,887 4,010,476 239,907 2.97 16.7 333.00 Waterwheels, Turbines and Generators 12-2030 90-1-1.5 (2) 1.593,836.10 478,049 1,147,664 68,640 4.31 16.7 334.00 Accessory Electric Equipment 12-2030 70-LO (3) 533,461.61 242,840 306,625 19,598 3.67 15.6 335.00 Miscellaneous Power Plant Equipment 12-2030 75-R0.5 (1) 9,467.77 5,251 4,311 270 2.85 16.0 336.00 Roads, Railroads and Bridges 12-2030 120-R1.5 (1) 70,497.26 10,249 60,953 3,643 5.17 16.7 TOTAL PIONEER 10,923,352.56 5,290,398 5,853,555 351,487 3.22
PROSPECT# 1. 2 AND 4
330.20 Land Rights 12-2038 SQUARE 0 3,711.84 1,815 1,897 75 2.02 25.3 330.40 Flood Rights 12-2038 SQUARE 0 3,166.96 2,098 1,069 43 1.36 24.9 331.00 Structures and Improvements 12-2038 120-R1.5 (3) 3,293,639.53 1,182,622 2,209,827 91,308 2.77 24.2 332.00 Reservoirs, Dams and Waterways 12-2038 120-R2 (2) 36,188,926.13 7,855,184 29,057,521 1,181,931 3.27 24.6 333.00 Waterwheels, Turbines and Generators 12-2038 90-1-1.5 (4) 3,875,233.33 1,073,611 2,956,632 123,224 3.18 24.0 334.00 Accessory Electric Equipment 12-2038 70-LO (5) 2,144,390.87 660,539 1,591,071 71,541 3.34 22.2 335.00 Miscellaneous Power Plant Equipment 12-2038 75-R0.5 (2) 18,804.09 5,961 13,219 573 3.05 23.1 336.00 Roads, Railroads and Bridges 12-2038 120-R1.5 (3) 290,688.82 99,042 200,367 8,264 2.84 24.2 TOTAL PROSPECT # 1, 2 AND 4 45,818,561.57 10,880,872 36,031,603 1,476,959 3.22
PROSPECT #3
331.00 Structures and Improvements 12-2018 120-R1.5 0 331,999.42 241,921 90,078 18,124 5.46 5.0 332.00 Reservoirs, Dams and Waterways 12-2018 120-R2 0 4,210,644.95 3,339,976 870,669 174,936 4.15 5.0 333.00 Waterwheels, Turbines and Generators 12-2018 90-1-1.5 0 1,799,012.81 1,374,006 425,007 85,572 4.76 5.0 334.00 Accessory Electric Equipment 12-2018 70-LO (1) 468,463.67 353,035 120,113 24,585 5.25 4.9 335.00 Miscellaneous Power Plant Equipment 12-2018 75-R0.5 0 70,751.96 56,057 14,695 2.989 4.22 4.9 336.00 Roads, Railroads and Bridges 12-2018 120-R1.5 (1) 58,925.82 49,919 9,596 1,936 3.29 5.0 TOTAL PROSPECT #3 6,939,798.63 5,414,914 1,530,158 308,142 4.44
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31,2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
SANTA CLARA
331.00 Structures and Improvements 12-2020 120-R1.5 (1) 178,622.97 117,791 62,618 9,019 5.05 6.9
332.00 Reservoirs, Dams and Waterways 12-2020 120-R2 (1) 1,133,774.43 757,253 387,859 55,769 4.92 7.0
333.00 Waterwheels, Turbines and Generators 12-2020 90-1-1 .5 (1) 460,842.83 323,758 141,693 20,481 4.44 6.9
334.00 Accessory Electric Equipment 12-2020 70-LO (1) 680,466.61 434,743 252,528 37,186 5.46 6.8
335.00 Miscellaneous Power Plant Equipment 12-2020 75-R0.5 (1) 7,820.65 5,973 1,926 283 3.62 6.8
336.00 Roads, Railroads and Bridges 12-2020 120-R1.5 (2) 2,683.77 2,410 327 48 1.79 6.8
TOTAL SANTA CLARA 2,464,211.26 1,641,928 846,951 122,786 4.98
STAIRS
331.00 Structures and Improvements 12-2030 120-R1.5 (3) 179,687.47 114,086 70,992 4,274 2.38 16.6
332.00 Reservoirs, Dams and Waterways 12-2030 120-R2 (2) 737,423.62 312,284 439,888 26,247 3.56 16.8
333.00 Waterwheels, Turbines and Generators 12-2030 90-1-1 .5 (3) 514,366.55 316,038 213,760 12,983 2.52 16.5
334.00 Accessory Electric Equipment 12-2030 70-LO (3) 174,576.17 102,604 77,209 4,949 2.83 15.6
336.00 Roads, Railroads and Bridges 12-2030 120-R1.5 (1) 5,492.83 873 4,675 279 5.08 16.8
TOTAL STAIRS 1,611546.64 845,885 806,524 48,732 3.02
SWIFT
330.20 Land Rights 12-2058 SQUARE 0 6.277,412.59 3,860,683 2,416.730 53,705 0.86 45.0
330.50 Fish/Wildlife 12-2058 SQUARE 0 97,228.11 58,949 38,279 851 0.88 45.0
331.00 Structures and Improvements 12-2058 120-R1.5 (4) 69.147,822.96 4,680,585 67,233,151 1,564,703 2.26 43.0
332.00 Reservoirs, Dams and Waterways 12-2058 120-R2 (7) 51,129,022.07 24,615,600 30,092,454 717,022 1.40 42.0
333.00 Waterwheels, Turbines and Generators 12-2058 90-1-1.5 (16) 11,769,137.29 6,550,774 7,101,425 192,004 1.63 37.0
334.00 Accessory Electric Equipment 12-2058 70-LO (8) 4,368,833.74 1,119,382 3,598,958 100,223 2.29 35.9
335.00 Miscellaneous Power Plant Equipment 12-2058 75-R0.5 (5) 409,190.12 224,905 204,745 5,991 1.46 34.2
336.00 Roads, Railroads and Bridges 12-2058 120-R1.5 (5) 1,008,338.91 205,166 853,590 19,983 1.98 42.7
TOTAL SWIFT 144,206,985.79 41,316,044 111,539,332 2,654,482 1.84
VIVA NAUGHTON
331.00 Structures and Improvements 12-2040 120-R1.5 (3) 401,422.23 188,976 224,489 8,615 2.15 26.1
332.00 Reservoirs, Dams and Waterways 12-2040 120-R2 (2) 103,180.88 50,064 55,180 2,101 2.04 26.3
333.00 Waterwheels, Turbines and Generators 12-2040 90-1-1 .5 (7) 494,000.19 248,261 280,319 11,188 2.26 25.1
334.00 Accessory Electric Equipment 12-2040 70-LO (6) 166,340.78 75,007 101,314 4,368 2.63 23.2
335.00 Miscellaneous Power Plant Equipment 12-2040 75-R0.5 (2) 20,313.04 9,390 11,329 466 2.29 24.3
TOTAL VIVA NAUGHTON 1,185,257.12 571,698 672,631 26,738 2.26
WALLOWA FALLS
331.00 Structures and Improvements 12-2016 120-R1.5 0 111,683.12 96,963 14,720 4,925 4.41 3.0
332.00 Reservoirs, Dams and Waterways 12-2016 120-R2 0 906,296.78 787,450 118,847 39,745 4.39 3.0
333.00 Waterwheels, Turbines and Generators 12-2016 90-1-1 .5 0 104,470.11 76,075 28,395 9,506 9.10 3.0
334.00 Accessory Electric Equipment 12-2016 70-LO 0 1,369,981.99 1,167,733 202,249 68,319 4.99 3.0
336.00 Roads, Railroads and Bridges 12-2016 120-R1.5 0 309,737.93 265,653 44,085 14,744 4.76 3.0
TOTAL WALLOWA FALLS 2,802,169.93 2,393,874 408,296 137,239 4.90
. . .
-
. . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31,2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
WEBER
331.00 Structures and Improvements 12-2020 120-R1.5 (1) 365,872.20 279,499 90,032 12,992 3.55 6.9 332.00 Reservoirs, Dams and Waterways 12-2020 120-R2 (1) 1,349,377.37 997,538 365,333 52,681 3.90 6.9 333.00 Waterwheels, Turbines and Generators 12-2020 90-1-1 .5 (I) 897,363.39 649,878 256,459 37,139 4.14 6.9 334.00 Accessory Electric Equipment 12-2020 70-LO (1) 250,631.27 85,872 167,266 24,445 9.75 6.8 335.00 Miscellaneous Power Plant Equipment 12-2020 75-RO.5 0 21,962.29 16,012 5,950 871 3.97 6.8 336.00 Roads, Railroads and Bridges 12-2020 120-R1.5 (1) 39,697.96 28,080 12,015 1,729 4.36 6.9 TOTAL WEBER 2,924,904.48 2,056,879 897,055 129,857 4.44
YALE
330.20 Land Rights 12-2058 SQUARE 0 761,579.86 480,658 280.922 6,242 0.82 45.0 331.00 Structures and Improvements 12-2058 120-R1.5 (6) 7,641,824.75 2,951,513 5,148,821 122,411 1.60 42.1 332.00 Reservoirs, Dams and Waterways 12-2058 120-R2 (8) 36,705,619.02 18,076,615 21,565,454 515,384 1.40 41.8 333.00 Waterwheels, Turbines and Generators 12-2058 90-1-1.5 (15) 10,568,732.39 5,468,290 6,685,752 177,242 1.68 37.7 334.00 Accessory Electric Equipment 12-2058 70-LO (9) 3,521,875.55 1,197,497 2,641,347 75;366 2.14 35.0 335.00 Miscellaneous Power Plant Equipment 12-2058 75-R0.5 (5) 534,872.60 314,332 247,284 7,484 1.40 33.0 336.00 Roads, Railroads and Bridges 12-2058 120-R1.5 (5) 1,433,536.86 433,594 1,071,620 25,225 1.76 42.5 TOTAL YALE 61,168,041.03 28,922,499 37,641,200 929,354 1.52
HYDRO DECOMMISSIONING RESERVE a (2,219,335) 8,853,085 1,770,617 5.0
TOTAL HYDRAULIC PRODUCTION 938,122,142.83 287,127,035 689,877,846 33,948,744 3.62
OTHER PRODUCTION PLANT
CHEHALIS
341.00 Structures and Improvements 12-2043 70-S2.5 (4) 23,262,467.97 5,940,624 18,252,343 618,676 2.66 29.5 342.00 Fuel Holders, Producers and Accessories 12-2043 50-R2 (3) 1,586,175.13 403,675 1,230,085 45,694 2.88 26.9 343.00 Prime Movers 12-2043 40-RI (5) 191,480,138.41 41,586,096 159.468,049 6,503,214 3.40 24.5 344.00 Generators 12-2043 50-R2 (5) 82,209,665.52 21,137,824 65,182,325 2,420,641 2.94 26.9 345.00 Accessory Electric Equipment 12-2043 70-R3 (4) 39,186,402.66 9,898,501 30,855,358 1,056,105 2.70 29.2 346.00 Miscellaneous Power Plant Equipment 12-2043 60-R3 (4) 3,234,617.20 827,895 2,536,107 88,122 2.72 28.8 TOTAL CHEHALIS 340,959,466.89 79,794,615 277,524,267 10,732,452 3.15
CURRANT CREEK
341.00 Structures and Improvements 12-2045 70-S2.5 (4) 44,108,607.37 9,748,290 36,124,662 1,146,839 2.60 31.5 342.00 Fuel Holders, Producers and Accessories 12-2045 50-R2 (3) 3,279,417.64 727,681 2,650,119 92,242 2.81 28.7 343.00 Prime Movers 12-2045 40-Ri (5) 202,632,126.88 34,185,820 178,577,913 6,812,935 3.36 26.2 344.00 Generators 12-2045 50-R2 (4) 75,510,400.72 15,707,828 62,822,989 2,178,156 2.88 28.8 345.00 Accessory Electric Equipment 12-2045 70-R3 (4) 42,361,939.38 8,979,897 35,076,520 1,124,567 2.65 31.2 346.00 Miscellaneous Power Plant Equipment 12-2045 60-R3 (4) 2,965,865.72 669,631 2,414,869 78,635 2.65 30.7 TOTAL CURRANT CREEK 370,858,357.71 70,019,147 317,667,072 11,433,374 3.08
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
HERMISTON
341.00 Structures and Improvements 12-2036 70-S2.5 (4) 12,837,041 .13 5,001,399 8,349,124 369,729 2.88 22.6
342.00 Fuel Holders, Producers and Accessories 12-2036 50-R2 (3) 25,049.87 9,987 15,814 764 3.05 20.7
343.00 Prime Movers 12-2036 40-Ri (4) 109,425,626.66 35,107163 78,695,489 4,058,486 3.71 19.4
344.00 Generators 12-2036 50-R2 (4) 39,658,872.87 15,419048 25,826,180 1,243,244 3.13 20.8
345.00 Accessory Electric Equipment 12-2036 70-R3 (4) 9,094,367.29 3,651,261 5,806,881 259,597 2.85 22.4
346.00 Miscellaneous Power Plant Equipment 12-2036 60-R3 (3) 495,647.11 200,385 310,132 14,097 2.84 22.0
TOTAL HERMISTON 171,536,604.93 59,389,243 119,003,620 5,945,917 3.47
LAKESIDE
341.00 Structures and Improvements 12-2047 70-S2.5 (5) 27,839,937.20 3,232.288 25,999,646 776,288 2.79 33.5
342.00 Fuel Holders, Producers and Accessories 12-2047 50-R2 (3) 3,483,187.22 389,422 3,198,261 104,689 3.01 30.6
343.00 Prime Movers 12-2047 40-Ri (5) 185,373,459.58 17.148,442 177,493,691 6,450,381 3.48 27.5
344.00 Generators 12-2047 50-R2 (5) 81,585,461.85 9,013,842 76,650,893 2,507,285 3.07 30.6
345.00 Accessory Electric Equipment 12-2047 70-R3 (4) 44,361,130.90 5,099,146 41,036,430 1,238,495 2.79 33.1
346.00 Miscellaneous Power Plant Equipment 12-2047 60-R3 (4) 3,148,665.84 364,199 2,910,413 89,085 2.83 32.7
TOTAL LAKE SIDE 345,791,842.59 35,247,339 327,289,334 11,166,223 3.23
GADBSY PEAKER UNIT 4-6
341.00 Structures and Improvements 12-2032 70-S2.5 (2) 4,239,730.33 1,588,870 2,735,655 144,753 3.41 18.9
342.00 Fuel Holders, Producers and Accessories 12-2032 50-R2 (1) 2,267,380.89 843,060 1,446,995 80,533 3.55 18.0
343.00 Prime Movers 12-2032 40-Ri (2) 58,223,301.00 17,976,714 41,411,053 2,432,175 4.18 17.0
344.00 Generators 12-2032 50-R2 (2) 15,940,533.38 6,021,132 10,238,212 570,151 3.58 18.0
345.00 Accessory Electric Equipment 12-2032 70-R3 (2) 2,916,273.71 999,414 1,975,185 105,154 3.61 18.8
TOTAL GADBSY PEAKER UNIT 4-6 83,587,219.31 27,429,190 57,807,100 3,332,766 3.99
LITTLE MOUNTAIN
341.00 Structures and Improvements FULLY ACCRUED 38,300
343.00 Prime Movers FULLY ACCRUED 366.931
345.00 Accessory Electric Equipment FULLY ACCRUED 24.576
346.00 Miscellaneous Power Plant Equipment FULLY ACCRUED 1,313
TOTAL LITTLE MOUNTAIN - 431,120 0 0
DUNLAP - WIND
341.00 Structures and Improvements 12-2040 70-Ri (1) 7,580,532.04 964,444 6,691,893 264,388 3.49 25.3
343.00 Prime Movers 12-2040 60-112.5 (1) 207,725,050.55 28,146,908 181,655,393 6,938,591 3.34 26.2
344.00 Generators 12-2040 60-R2.5 (1) 5,552,926.16 754,122 4,854,333 185,421 3.34 26.2
345.00 Accessory Electric Equipment 12-2040 60-R3 (1) 12,287,11 1.68 1,689,458 10,720,525 404,385 3.29 26.5
346.00 Miscellaneous Power Plant Equipment 12-2040 60-R3 0 149,026.40 20,483 128,543 4,849 3.25 26.5
TOTALDUNLAP - WIND 233,294,646.83 31,575,415 204,050,687 7,797,634 3.34
FOOTE CREEK - WIND
341.00 Structures and Improvements 12-2029 70-RI (1) 109,124.90 51,937 58,279 3,812 3.49 15.3
343.00 Prime Movers 12-2029 60-R2.5 (1) 31,779,091.13 18,082,989 14,013,893 901,621 2.84 15.5
344.00 Generators 12-2029 60-R2.5 (1) 1,604,375.97 914,821 705,599 45,405 2.83 15.5
345.00 Accessory Electric Equipment 12-2029 60-R3 (1) 2,551,193.12 1,637,094 1,242,611 79,299 2.78 15.7
TOTAL FOOTE CREEK - WIND 36,343,785.12 20,686,841 16,020,382 1,030,137 2.83
9 1 9 0
. . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
GLENROCK - WIND
341.00 Structures and Improvements 12-2038 70-Ri (1) 9,218,325.50 1,647,352 7,663,157 325,674 3.53 23.5 343.00 Prime Movers 12-2038 60-R2.5 (1) 436,523,665.43 83,439,088 357,449,814 14,725,166 3.37 24.3 344.00 Generators 12-2038 60-R2.5 (1) 13,518,307.85 2,582,544 11,070,947 456,068 3.37 24.3 345.00 Accessory Electric Equipment 12-2038 60-R3 (1) 29,364,689.17 5,586,139 24,072,197 979,833 3.34 24.6 346.00 Miscellaneous Power Plant Equipment 12-2038 60-R3 0 1,156,180.05 223,517 932,663 37,970 3.28 24.6 TOTAL GLENROCK - WIND 489,781,168.00 93,478,640 401,188,778 16,524,711 3.37
GOODNOE HILLS - WIND
341.00 Structures and Improvements 12-2038 70-Ri (1) 5,393,835.25 1,088,467 4,359,307 185,424 3.44 23.5 343.00 Prime Movers 12-2038 60-R2.5 (1) 162,203,977.81 34,085,724 129,740,294 5,349,543 3.30 24.3 344.00 Generators 12-2038 60-R2.5 (1) 4,484,768.83 930,288 3,599,329 148,389 3.31 24.3 345.00 Accessory Electric Equipment 12-2038 60-R3 (1) 9,665,018.50 1,999,234 7,762,435 316,209 3.27 24.5 346.00 Miscellaneous Power Plant Equipment 12-2038 60-R3 0 172,144.42 36,692 135,452 5,520 3.21 24.5 TOTAL GOODNOE HILLS - WIND 181,919,744.81 38,140,405 145,596,817 6.005,085 3.30
HIGH PLAINS I MCFADDEN - WIND
341.00 Structures and Improvements 12-2039 70-RI (1) 7,764,311.98 1,271,107 6,570,848 269,174 3.47 24.4 343.00 Prime Movers 12-2039 60-R2.5 (1) 245,611,404.42 42,659,593 205,407,925 8,147,661 3.32 25.2 344.00 Generators 12-2039 60-R2.5 (1) 6,941,164.98 1,208,918 5,801,659 230,133 3.32 25.2 345.00 Accessory Electric Equipment 12-2039 60-R3 (1) 14,735.273.61 2,584,565 12.298,061 481,879 3.27 25.5 346.00 Miscellaneous Power Plant Equipment 12-2039 60-R3 0 113,617.52 19,915 93,703 3,672 3.23 25.5 TOTAL HIGH PLAINS /MCFADDEN -WIND 275,165,772.51 47,744,098 230,172,196 9,132,519 3.32
LEANING JUMPER - WIND
341.00 Structures and Improvements 12-2036 70-RI (1) 4,902,328.22 1,341,577 3,609,775 166,349 3.39 21.7 343.00 Prime Movers 12-2036 60-R2.5 (1) 155,858,588.51 44,326,381 113,090,793 5,067,944 3.25 22.3 344.00 Generators 12-2036 60-R2.5 (1) 5,435,823.48 1,511,910 3,978,272 178,237 3.28 22.3 345.00 Accessory Electric Equipment 12-2036 60-R3 (1) 9,062,847.60 2,545,118 6,608,358 292,805 3.23 22.6 346.00 Miscellaneous Power Plant Equipment 12-2036 60-R3 (1) 80,941.25 23,372 58,379 2,588 3.20 22.6 TOTAL LEANING JUMPER - WIND 175,340,529.06 49,748,358 127,345,577 5,707,923 3.26
MARENGO - WIND
341.00 Structures and Improvements 12-2037 70-RI (1) 10,120,995.15 2,288,116 7,934,089 350,882 3.47 22.6 343.00 Prime Movers 12-2037 60-R2.5 (1) 326,573,289.27 77,596,004 252,243,018 10,828,012 3.32 23.3 344.00 Generators 12-2037 60-R2.5 (1) 9,332,548.07 2.213,186 7,212,688 309,612 3.32 23.3 345.00 Accessory Electric Equipment 12-2037 60-R3 (1) 19,689,083.90 4,703,429 15,182,546 644,248 3.27 23.6 346.00 Miscellaneous Power Plant Equipment 12-2037 60-R3 (1) 336,792.74 79,211 260,950 11,071 3.29 23.6 TOTAL MARENGO-WIND 366,052.709.13 86,879,946 282,833,291 12,143,825 3.32
SEVEN MILE HILL - WIND
341.00 Structures and Improvements 12-2038 70-Ri (1) 5,928,425.82 1,171,509 4,816,201 204,828 3.46 23.5 343.00 Prime Movers 12-2038 60-R2.5 (1) 214,950,936.36 45,393,619 171,706,827 7,080,332 3.29 24.3 344.00 Generators 12-2038 60-R2.5 (1) 6,581,332.00 1,396,152 5250,993 216,536 3.29 24.2 345.00 Accessory Electric Equipment 12-2038 60-R3 (1) 13,203,182.65 2,791,959 10,543,255 429,576 3.25 24.5 346.00 Miscellaneous Power Plant Equipment 12-2038 60-R3 0 515,308.56 106,943 408,366 16,636 3.23 24.5 TOTAL SEVEN MILE HILL - WIND 241,179,185.39 50,860,182 192,725,642 7,947,908 3.30
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
SOLAR GENERATING
344.00 Generators - Atlantic City 12-2027 SQUARE 0 5,545.93 2,356 3,190 228 4.11 14.0
344.00 Generators - Canyon Lands 12-2014 SQUARE 0 36,389.01 50,383 (13,994) 0 0.00 0.0
344.00 Generators - Green River 12-2014 SQUARE 0 55,086.78 76,410 (21,323) 0 0.00 0.0
344.00 Generators -Oregon High Desert 12-2015 50-R2 0 55,680.49 66,536 (10,856) 0 0.00 0.0
TOTAL SOLAR GENERATING 152,702.21 195,685 (42,983) 228 0.15
MOBILE GENERATORS
344.00 East Side Mobile Generator 50-R2 (5) 834,509.93 308,574 567,661 13,363 1.60 42.5
344.00 West Side Mobile Generator 50-R2 (5) 845,205.14 188,702 698,763 15.200 1.80 46.0
TOTAL MOBILE GENERATORS 1,679,715.07 497,276 1,266,424 28,563 1.70
TOTAL DEPRECIABLE OTHER PRODUCTION 3,313,643,449.56 692,117,500 2,700,448,204 108,929,265 3.29
340.30 Water Rights - Lakeside 14,529,040.00 -
340.30 Water Rights - Currant Creek 2,891,146.49 0
TOTAL OTHER PRODUCTION 3,331,063,636.05 692,117,500 2,700,448,204 108,929,265
TOTAL PRODUCTION PLANT 11,071,228,686.87 3,597,787,536 8,013,590,989 457,872,866 4.14
TRANSMISSION PLANT
350.20 Rights-of-Way 75-R4 0 144,659,565.44 32,525,271 112,134,294 1.834,089 1.27 61.1
352.00 Structures and Improvements 75-R2.5 (10) 161,875,086.95 26,281,154 151,781,442 2,326,081 1.44 65.3
353.00 Station Equipment 57-SO (5) 1,874.804,334.84 347,957,189 1,620,587,363 33,616,992 1.79 48.2
353.70 Supervisory Equipment 20-R2 0 14,775,737.89 8,383,931 6,391,807 582,673 3.94 11.0
354.00 Towers and Fixtures 68-R4 (10) 1,223,124,758.03 247,453,529 1,097,983,705 19,136,791 1.56 57.4
355.00 Poles and Fixtures 60-R2 (40) 731,547,357.89 272,448,836 751,717,465 16,050.811 2.19 46.8
356.00 Overhead Conductors and Devices 60-R3 (30) 1,087,435,404.46 418,501,211 995,164,815 21,827,222 2.01 45.6
357.00 Underground Conduit 60-R2 0 3,235,729.73 747,029 2,488,701 52.026 1.61 47.8
358.00 Underground Conductors and Devices 60-R2 (5) 7,410,861.27 1,852,455 5,928,949 124,508 1.68 47.6
359.00 Roads and Trails 70-R5 0 11,575,387.13 4,139,430 7,435,957 154,183 1.33 48.2
TOTAL TRANSMISSION PLANT 5,260.444,223,63 1,360,290,035 4,751,614,498 95,705,376 1.82
DISTRIBUTION PLANT
OREGON - DISTRIBUTION
360.20 Rights-of-Way 55-S3 0 4,659,309.45 2,556,492 2,102,817 58,117 1.25 36.2
361.00 Structures and Improvements 60-R1.5 (10) 23,062,426.25 4,779,780 20,588,889 413,378 1.79 49.8
362.00 Station Equipment 52-RO.5 (15) 220,016,823.45 61 .590.636 191,428,711 4,565,601 2.08 41.9
362.70 Supervisory Equipment 25-R2.5 0 3,269,383.08 2,008,753 1,260,630 88,447 2.71 14.3
364.00 Poles, Towers and Fixtures 55-R1.5 (100) 351,243,581.25 215,061,736 487,425,426 11,630,696 3.31 41.9
365.00 Overhead Conductors and Devices 60-R0.5 (70) 247,942,372.83 111,473,894 310,028,140 6,546,810 2.64 47.4
366.00 Underground Conduit 70-R2.5 (50) 88,547.927.44 37,061,193 95,760,698 1,756,602 1.98 54.5
367.00 Underground Conductors and Devices 58-R2.5 (35) 163,293,596.44 68,862,874 151,583,481 3,474,555 2.13 43.6
368.00 Line Transformers 42-R1.5 (20) 396,916,186.44 193,515,856 282,783,568 9,793,387 2.47 28.9
369.10 Overhead Services 55-RI (35) 75,685,360.31 28,378,951 73,796.285 1,738,252 2.30 42.5
0 . 0
. . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
369.20 Underground Services 55-R4 (40) 154,218,449.91 65,768,996 150,136,834 3,641,494 2.36 41.2 370.00 Meters 20-S2.5 (4) 46,772,833.43 33,475,183 15,168,564 1,235,407 2.64 12.3 371.00 Installations on Customer Premises 25-La (50) 2,212,745.61 1,779,907 1539,211 108,424 4.90 14.2 373.00 Street Lighting and Signal Systems 44-R0.5 (40) 22,392,102.29 9,198,553 22,150,390 655,626 2.93 33.8 TOTAL OREGON - DISTRIBUTION 1,800,233,098.18 835,512,804 1,805,753,644 45,706,796 2.54
WASHINGTON - DISTRIBUTION
360.20 Rights-of-Way 50-R3 0 240,139.29 143,821 96,318 3,929 1.64 24.5 361.00 Structures and Improvements 60-R2 (5) 2,266,938.88 808,901 1,571,385 37,294 1.65 42.1 362.00 Station Equipment 53-Ri (20) 47,112,876.23 17,266,080 39,269,371 1,008,719 2.14 38.9 362.70 Supervisory Equipment 25-R4 0 824,208.10 602,935 221,273 19,616 2.38 11.3 364.00 Poles, Towers and Fixtures 52-R1.5 (100) 96.107,953.82 54,509,838 137,706,070 3,497,869 3.64 39.4 365.00 Overhead Conductors and Devices 60-Ri (60) 60,160,674.23 28,048,571 68,208,508 1,511,083 2.51 45.1 366.00 Underground Conduit 50-R3 (50) 16,906,931.42 8,336,022 17,024.375 481,053 2.85 35.4 367.00 Underground Conductors and Devices 50-R3 (35) 23,741,865.30 9,710,888 22,340,630 607,808 2.56 36.8 368.00 Line Transformers 43-R2 (25) 99,549,997.18 48,453,450 75,984,046 2,633,408 2.65 28.9 369.10 Overhead Services 55-Ri (30) 19,061,444.29 6,657,151 18,122,727 432,960 2.27 41.9 369.20 Underground Services 55-R4 (50) 33,450,711.30 13,907,876 36,268,191 879,144 2.63 41.3 370.00 Meters 25-S5 (1) 10,531,623.88 1,875,898 8,761,042 414,035 3.93 21.2 371.00 Installations on Customer Premises 30-LO (25) 473,565.68 334,909 257,048 16,541 3.49 15.5 373.00 Street Lighting and Signal Systems 45-Ri (30) 3,883,586.31 1,790,724 3,257,938 102,802 2.65 31.7 TOTAL WASHINGTON - DISTRIBUTION 414,312,515.91 192,447,064 429,088,922 11,646,261 2.81
WYOMING - DISTRIBUTION
360.20 Rights-of-Way 50-R4 0 4,886,009.56 1,832,551 3,053,459 88,625 1.81 34.5 361.00 Structures and Improvements 60-R2.5 (10) 11,983,795.91 2,788,153 10,394,023 211,734 1.77 49.1 362.00 Station Equipment 55-RI (10) 120,613,181.97 35,894,996 96,779,504 2,277,096 1.89 42.5 362.70 Supervisory Equipment 20-R3 0 1,381,783.72 1,268,611 113,173 11,289 0.82 10.0 364.00 Poles, Towers and Fixtures 50-RI (100) 135,871,014.30 65,737,153 206,004,876 5,145,464 3.79 40.0 365.00 Overhead Conductors and Devices 57-R0.5 (40) 104,873,983.77 37,449.324 109,374,253 2,416,729 2.30 45.3 366.00 Underground Conduit 42-R3 (40) 21,826,215.04 8,978,663 21,578,038 688,360 3.15 31.3 367.00 Underground Conductors and Devices 40-R4 (35) 53,643,094.92 27,683,484 44,734,694 1,651,910 3.08 27.1 368.00 Line Transformers 39-Ri (25) 103,475,505.39 38,649,161 90,695,221 3,105,505 3.00 29.2 369.10 Overhead Services 60-R1.5 (25) 16,604,433.35 5,252,118 15,503,424 329,037 1.98 47.1 369.20 Underground Services 45-S5 (50) 35,328,131.24 12,339,715 40,652,482 1,258,829 3.56 32.3 370.00 Meters 25-S5 (2) 14,237,365.41 2,958,537 11,563,576 562,817 3.95 20.5 371.00 Installations on Customer Premises 25-01 (60) 800,598.75 765,860 515,098 36,873 4.61 14.0 373.00 Street Lighting and Signal Systems 50-R0.5 (45) 10,144,231.90 3,832,077 10,877,059 277,856 2.74 39.1 TOTAL WYOMING - DISTRIBUTION 635,669,345.23 245,430,403 661,838,880 18,062,124 2.84
CALIFORNIA - DISTRIBUTION
360.20 Rights-of-Way 60-R4 0 913,239.67 661,954 251,286 9,991 1.09 25.2 361.00 Structures and Improvements 55-R2.5 (5) 4,018,544.08 844,735 3,374,736 75,094 1.87 44.9 362.00 Station Equipment 50-Ri (25) 22,490,711.92 6,471,603 21,641,787 545,430 2.43 39.7 362.70 Supervisory Equipment 20-R5 0 101,213.57 113,758 (12,544) 0 0.00 0.0 364.00 Poles, Towers and Fixtures 55-Ri (100) 59,570,760.35 29,399,068 89,742,453 2,071,960 3.48 43.3 365.00 Overhead Conductors and Devices 65-Ri (70) 35,097,114.95 17,806,073 41,859,022 867,899 2.47 48.2 366.00 Underground Conduit 55-R4 (45) 16,293,670.31 9,385,387 14,240,435 399,984 2.45 35.6 367.00 Underground Conductors and Devices 50-R3 (35) 17,557,209.59 9,682,370 14,019,863 440,566 2.51 31.8 368.00 Line Transformers 55-R2 (35) 48,647.456.14 23,188,677 42,485,389 1,106,146 2.27 38.4 369.10 Overhead Services 55-Ri (30) 8,444,024.82 2,877,994 8,099,238 193,611 2.29 41.8
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
369.20 Underground Services 60-R4 (40) 14,535,262.83 5,951,755 14,397,613 325,643 2.24 44.2
370.00 Meters 20-S2.5 (4) 2,870,934.64 2,048,002 937,770 99,981 3.48 9.4
371.00 Installations on Customer Premises 25-LO (50) 238,697.94 199,645 158,402 12,715 5.33 12.5
373.00 Street Lighting and Signal Systems 35-LO (30) 633,893.31 313,257 510,804 22,326 3.52 22.9
TOTAL CALIFORNIA - DISTRIBUTION 231,412,734.12 108,944,278 251,706,254 6,171,346 2.67
UTAH - DISTRIBUTION
360.20 Rights-of-Way 60-R4 0 11,528,103.30 2,643,321 8,884,782 180,969 1.57 49.1
361.00 Structures and Improvements 60-S0.5 0 45,197,522.26 9,027,398 36,170,124 717,554 1.59 50.4
362.00 Station Equipment 47-R0.5 (10) 433,238,215.58 93,680,433 382,881,604 9,662,255 2.23 39.6
362.70 Supervisory Equipment 25-R3 0 5,400,679.50 2,813,431 2,587,248 167,682 3.10 15.4
364.00 Poles, Towers and Fixtures 50-R0.5 (80) 358,682,771.73 161,392,475 484,236,514 11,803,542 3.29 41.0
365.00 Overhead Conductors and Devices 52-R0.5 (45) 225,423,196.49 89,474,160 237,389,475 5,707,031 2.53 41.6
366.00 Underground Conduit 60-R2 (50) 182,711,462.17 61,535,142 212,532,051 4,319,935 2.36 49.2
367.00 Underground Conductors and Devices 50-R2 (25) 483,573,611.91 168,860,277 435,606,738 11,252,322 2.33 38.7
368.00 Line Transformers 45-R0.5 (5) 444,260,700.03 118,569,920 347,903,815 9,492,048 2.14 36.7
369.00 Services 55-S5 (25) 235,599,098.71 70,421,396 224,077,477 5,092,421 2.16 44.0
370.00 Meters 25-S5 (2) 70,863,612.72 28,327,775 43,953.110 2,331,644 3.29 18.9
371.00 Installations on Customer Premises 25-LO (60) 4,088,553.08 2,623,084 3,918.601 236,082 5.77 16.6
373.00 Street Lighting and Signal Systems 25-R0.5 (20) 24,088,512.07 10,641,472 18,264,742 1.065,742 4.42 17.1
TOTAL UTAH - DISTRIBUTION 2,524,656,039.55 820,010,284 2,438,406,281 62,029,227 2.46
IDAHO - DISTRIBUTION
360.20 Rights-of-Way 50-R4 0 1,082,907.86 499,034 583,874 17,785 1.64 32.8
361.00 Structures and Improvements 60-R2 0 2,143,567.10 540,168 1,603,399 31,937 1.49 50.2
362.00 Station Equipment 55-R1.5 (10) 28,626,741.53 10,704,260 20,785,156 481,956 1.68 43.1
362.70 Supervisory Equipment 25-R3 0 368,306.86 292,348 75,959 6,392 1.74 11.9
364.00 Poles, Towers and Fixtures 50-R0.5 (80) 75,882,177.94 38,557,758 98,030,162 2,371,822 3.13 41.3
365.00 Overhead Conductors and Devices 52-R0.5 (30) 37,176,501.94 19,158,274 29,171,179 741,962 2.00 39.3
366.00 Underground Conduit 60-R2 (40) 9,131,625.82 3,052,399 9,731,877 195,865 2.14 49.7
367.00 Underground Conductors and Devices 50-R2 (15) 25,709,805.92 9,774,395 19,791,882 520,461 2.02 38.0
368.00 Line Transformers 45-R0.5 (5) 71,302,478.57 25,522,218 49,345,384 1,409,547 1.98 35.0
369.00 Services 55-S5 (25) 31,769,338.84 10,823,746 28,887,928 661,748 2.08 43.7
370.00 Meters 25-S5 (3) 13,535,784.19 8,494,798 5,447,060 288,690 2.13 18.9
371.00 Installations on Customer Premises 25-LO (45) 156,565.76 101,059 125,961 7,544 4.82 16.7
373.00 Street Lighting and Signal Systems 25-R0.5 (20) 585,670.81 315.396 387,409 23,621 4.03 16.4
TOTAL IDAHO - DISTRIBUTION 297,471,473.14 127,835,853 263,967,230 6,759,630 2.27
TOTAL DISTRIBUTION PLANT 5,903,755,206.13 2,330,180,686 5,850,761,211 150,375,384 2.55
GENERAL PLANT
OREGON - GENERAL
390.00 Structures and Improvements 55-RI (10) 74,399,659.76 16,833,843 65,005,783 1,471,556 1.98 44.2
392.01 Transportation Equipment - Light Trucks and Vans 12-1-2.5 10 10,925,542.47 4407,533 5,425,455 794,603 7.27 6.8
392.05 Transportation Equipment- Medium Trucks 16-1-3 10 10,608,613.32 4,381,188 5,166,564 601,106 5.67 8.6
392.09 Transportation Equipment - Trailers 33-1-2 15 3,327,731.09 897,714 1,930,857 85,159 2.56 22.7
396.03 Light Power Operated Equipment 9-S3 15 6,165,299.80 2.305,751 2,934,754 544,873 8.84 5.4
396.07 Heavy Power Operated Equipment I 5-Ll 20 25,955,492.59 7,493,661 13,270,730 1,360,069 5.24 9.8
TOTAL OREGON - GENERAL 131,382,339.03 36,319,693 93,734,143 4,857,366 3.70
S . .
. . .
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31,2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
WASHINGTON - GENERAL
390.00 Structures and Improvements 40-R3 (10) 10,969,617.73 5,233,619 6,832,961 276,512 2.52 24.7 392.01 Transportation Equipment - Light Trucks and Vans 13-1-2.5 10 2,397,979.02 1,066,543 1,091,638 134,170 5.60 8.1 392.05 Transportation Equipment - Medium Trucks 16-1-2.5 10 4,067,621.85 1,675,338 1,985,522 206,177 5.07 9.6 392.09 Transportation Equipment - Trailers 33-S0.5 15 769,219.66 211,984 441,853 18,300 2.38 24.1 396.03 Light Power Operated Equipment 10-R4 10 1,429,079.38 694,102 592,069 80,819 5.66 7.3 396.07 Heavy Power Operated Equipment 13-1-1.5 15 6,046,018.23 2,225,555 2,913,560 364,836 6.03 8.0 TOTAL WASHINGTON - GENERAL 25,679,535.87 11,107,141 13,857,603 1,080,814 4.21
WYOMING - GENERAL
389.20 Land Rights 50-SQ 0 74,341.83 10,274 64,068 1,493 2.01 42.9 390.00 Structures and Improvements 45-S1.5 (15) 14,086,408.72 2,975,054 13,224,316 367,464 2.61 36.0 392.01 Transportation Equipment - Light Trucks and Vans 13-S1.5 10 4,687,923.72 2,092,892 2,126,239 328,478 7.01 6.5 392.05 Transportation Equipment - Medium Trucks 15-1.1.5 10 6,179,421.17 1,823,664 3,737,815 394,403 6.38 9.5 392.09 Transportation Equipment - Trailers 30-S2 5 2,873,027.78 1,015,041 1,714,335 97,681 3.40 17.6 396.03 Light Power Operated Equipment 9-R4 15 2,631,435.32 1,024,187 1,212,533 253,624 9.64 4.8 396.07 Heavy Power Operated Equipment 15-LO 25 32,629,249.98 6,090,344 18,381,593 1,613,335 4.94 11.4 TOTAL WYOMING - GENERAL 63,161,808.52 15,031,456 40,460,899 3,056,478 4.84
CALIFORNIA - GENERAL
390.00 Structures and Improvements 60-R3 (20) 2,936,056.38 1,202,607 2,320,661 50,126 1.71 46.3 392.01 Transportation Equipment - Light Trucks and Vans 10-S3 20 828,273.72 471,990 190,629 28,820 3.48 6.6 392.05 Transportation Equipment - Medium Trucks 15-1-2 15 961,928.43 425,470 392,169 43,238 4.49 9.1 392.09 Transportation Equipment - Trailers 35-R2 5 451,193.36 154,374 274,260 10,483 2.32 26.2 396.03 Light Power Operated Equipment 8-R4 15 918,153.56 498,157 282,274 66,132 7.20 4.3 396.07 Heavy Power Operated Equipment 14-1-1.5 15 3,051,020.13 1,194,997 1,398,370 151,814 4.98 9.2 TOTAL CALIFORNIA - GENERAL 9,146,625.58 3,947,595 4,858,363 350,613 3.83
UTAH - GENERAL
389.20 Land Rights 45-SO 0 33,674.09 17,835 15,839 725 2.15 21.8 390.00 Structures and Improvements 45-SO 5 88,282,951.86 27,933,987 55,934,817 1,820,509 2.06 30.7 392.01 Transportation Equipment - Light Trucks and Vans 12-1-3 10 13,862,141.42 7,040,843 5,435,084 960,412 6.93 5.7 392.30 Aircraft 10-SQ 64 3,076,269.26 659,761 447,696 105,347 3.42 4.2 392.05 Transportation Equipment - Medium Trucks 16-1-2 10 20,515,218.73 8,165,454 10,298,243 1,145,967 5.59 9.0 392.09 Transportation Equipment - Trailers 28-Si 25 6,598,150.45 2,252,170 2,696,443 171,582 2.60 15.7 396.03 Light Power Operated Equipment 9-1_3 10 5,481,398.25 2,163,200 2,770,058 540,516 9.86 5.1 396.07 Heavy Power Operated Equipment 14-1.0.5 15 51,442,973.19 13,405,919 30,320,608 3,139,793 6.10 9.7 TOTAL UTAH - GENERAL 189,292,777.25 61,639,169 107,918,788 7,884,851 4.17
IDAHO - GENERAL
389.20 Land Rights 55-R3 0 4,732.97 2,827 1,906 81 1.71 23.5 390.00 Structures and Improvements 55-R3 (5) 12,569,829.80 4,870,663 8,327,658 233,814 1.86 35.6 392.01 Transportation Equipment - Light Trucks and Vans 12-S2 10 2,237,957.87 1,059,821 954,341 159,107 7.11 6.0 392.05 Transportation Equipment - Medium Trucks 15-1-2 15 2,825.328.74 1,027,997 1,373,532 161,962 5.73 8.5 392.09 Transportation Equipment - Trailers 33-1-2 10 943,295.09 271,828 577,138 25,712 2.73 22.4 396.03 Light Power Operated Equipment 8-R2 10 1,634,006.10 600,458 870,147 196.713 12.04 4.4 396.07 Heavy Power Operated Equipment 18-1-0.5 25 7,348,051.09 1,690,546 3,820,492 286,623 3.90 13.3 TOTAL IDAHO - GENERAL 27,563,201.66 9,524,140 15,925,214 1,064,012 3.86
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PROJECTED PLANT AND RESERVE BALANCES AS OF DECEMBER 31, 2013
PROBABLE NET BOOK CALCULATED ANNUAL COMPOSITE
RETIREMENT SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT DATE CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
AZ. CO. MT. ETC. - GENERAL
390.00 Structures and Improvements 45-R2 0 374091.01 232,418 141,673 5,647 1.51 25.1
392.01 Transportation Equipment - Light Trucks and Vans 16-R2 0 459,186.00 335,184 124,002 11,598 2.53 10.7
392.05 Transportation Equipment - Medium Trucks 19-R2.5 15 255,349.41 143,546 73,501 5,368 2.10 13.7
392.09 Transportation Equipment - Trailers 25-R1.5 0 7,844.26 5,660 2,184 171 2.18 12.8
396.07 Heavy Power Operated Equipment 25-R2 5 2,250,061.74 1,389,710 747,849 41,933 1.86 17.8
TOTAL AZ, CO, MT, ETC. - GENERAL 3,346,532.42 2,106,518 1,089,209 64,717 1.93
TOTAL GENERAL PLANT 449,572,820.33 139,675,712 277,844,219 18,358,851 4.08
UTAH MINING
399.30 Structures and Improvements 12-2019 40-Si (1) 15,067,474.90 11,920,538 3,297,612 576,177 3.82 5.7
399.31 Structures and Improvements - Prep Plant 12-2042 60-S2 (7) 24,269,468.21 13,058,614 12,909,717 500,842 2.06 25.8
399.41 Surface Processing Equipment - Prep Plant 12-2042 60-S2 (7) 8,116,133.86 4,344,158 4,340,105 167,945 2.07 25.8
399.44 Surface Electric Power Facilities 12-2019 40-R3 0 3,415,835.77 2,133,068 1,282,768 215,230 6.30 6.0
399.45 Underground Equipment 12-2019 12-Li 5 108,511,642.90 42,533,676 60,552,385 12,935,325 11.92 4.7
399.46 Longwell Equipment 12-2019 10-1-4 5 31.970,552.86 7,331,841 23,040,184 4,210,988 13.17 5.5
399.51 Vehicles 12-2019 14-1-2.5 5 1.013,192.91 653,457 309,076 70,688 6.98 4.4
399.52 Heavy Construction Equipment 12-2019 20-R2.5 5 5,412,077.48 2,708,660 2,432814 441,252 8.15 5.5
399.60 Miscellaneous Equipment 12-2019 13-1-1.5 1 1,916,706.39 1,106,841 790,698 177,291 9.25 4.5
399.61 Computer Equipment 12-2019 9-S2 0 178,216.42 118,247 59,969 20,395 11.44 2.9
399.70 Mine Development 12-2019 SQUARE 0 38,414,876.89 28,645,808 9,769,069 1,628,179 4.24 6.0
TOTAL UTAH MINING 238,286,178.59 114,554,908 118,784,397 20,944,312 8.79
TOTAL ELECTRIC PLANT 22,923,287,115.55 7,542,488,877 19,012,595,314 743,256,789 3.24
a Estimated decommissioning costs are $6,633,750
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