20180911McDougal Exhibit 4.pdf

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Case No. PAC-E-18-08
Exhibit No. 4
Witness. Steven R. McDougal
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BEFORE TFIE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Steven R. McDougal
September 2018
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Bridger Coal Company
Property, Plant and Equipment - 1007o
as of December 31. 2017
Rocky Mountain Power
Exhibit No. 4 Page 1 of 1
Case No. PAC-E-18-08
Witness: Steven R. McDougal
General
Ledger
Account Account Descrintion
Ilcation Code 03 - Surface Mine
1605 Land Improvements
16l0 Mine Developmenl16l5 Buildings & lmprovements
1620 Allowance for Funds Used During Corctructior
1625 Surface Roads (haulage / access)
1630 Mining Equipment
1635 Heavy Equipment-Vehicles
1640 Office Fumiture & Equipmenl
1645 Computer Hardware & Software
1650 Other Equipment
1699 Mineral Rights / Coal Reserve Leases
Location Code 06 - Underground Mine
1605 Land Improvernents
16l0 Mine Developmenl
16l5 Buildings & Improvement:
1620 Allowance for Funds Used During Constructior
1625 Surface Roads (haulage / access)
1630 Mining Equiprnent
1630 Longrvall Mining - Shields / Roof Supports
1635 Heavy Equipment-Vehicles
1610 OIfice Fumiture & Equipment
1615 Computer Hardware & Software
1650 Other Equipment
1699 Mineral Rights / Coal Resene Leases
Location Code 09 - Administrative/Common Facilities
1600 Land16l5 Buildings & Improvementr
1630 Mining Equipmenl
1635 Heavy Equiprnent-Vehicles
1640 Office Fumiture & Equipmenl
1645 Computer Hardware & Software
1650 Other Equipment
Total Bridger Coal Company
1600 Land
1605 Land Improvements
1610 Mine Developmenl
1615 Buildings & Improvements
1620 AFIJTDC
1625 Surface Roads (haulage / access)
1630 Mining Equipmenl
1630 Longwall Mining - Shields / Roof Supports
1635 HeavyEquipment-Vehicles
1640 Olfice Furniture & Equipntenl
1645 Computer Hardware & Software
1650 Other Equipment
1699 Mineral Rights / Coal Reserve Leases
214,942 $
I1.813.551
7,887.893
189.476
5,145,000
5,333.340
91,701,4r0
10.550
25.532
1,525.535
15.402
21.0
16.9
9.5
26.5
27.6
17.5
9.8
5.6
2.6
7.1
Orisinal Cost
Depreciation
Resen e
Net
BookValue
Average
Sen'ice Life Averape Ase
35.5
28.9
2].5
46.5
47.6
24.5
9.6
5.0
4.8
7.2
tons extracted
$299,546 $
16,948,682
12,517,845
263,360
6,671,774
8,005,477
140,3 14,588
10,550
48,896
2,248,470
1,104,601
54,604
5,135, l3 I
4,629,952
73,884
t,526,7'74
2,672,137
45,607.178
23.364
'722.935
1.089.200
$ 188,433,790 $ 126,898,631 $ 61535,159
$11,908,130 $
3,'.789,975
28,027,676
147.040
8,699,099
167,305,312
33,668, I l6
11,244,447
105.342
260.857
8, I 16,3 l2
14,4 15,970
7,940,052 $
I,883,382
16,764,924
99,965
6.307-990
136,678,366
19,544,804
9,580,598
'15,169
l9 1.833
6.210,631
6.808.59r
3,968,078
1,906,593
11.262,752
47.075
2.391,110
30.626,947
14,123,312
1.663,849
30.172
69,024
1,905,68 I
7.607.380
13.6 9.55.84 2.7 t9.97 6.9616.05 12.0220.79 16.546.58 7.24
units ofproduction7.O3 9.257.88 4.925.00 6.896_01 5.37
tons extracted
$ 287,688,278 $ 212,086,30{ $ 75,601,974
$6,211 $
5.285,585
549,007
2,O73
44,596
3,'.773,629
't52.692
$ 10,'113,792 $ 8,216,616 $ 2,L97,176
3,'752,948
334,791
1,330
38,299
3,454,106
635.139
6.21t
1.532.63'7
211.211
743
6.297
319,523
I 17.553
$ila
24.5
12.5
10.0
7.9
5.0
8.7
nla
19.3
29.3
6.1
9.6
4.9
9.1
$6.ztt $
12.207.676
20.738.657
45.83 1.106
1 10.100
I 5.370.874
I 75.859.796
33.668.1 16
l5 I.56 1. 108
160.188
1.083.382
I l.l 17.171
15.520.572
8,184,994
13.696,933
28,405,765
289,44r
11,452,990
112,346,499
19.544,804
104.289,338
124,019
3.671,47 |
8.37 1.306
6.823.992
$6,211
4,022,682
7,01r,724
t7 ,425,341
120.959
3,9 17,881
t3,513,298
14,t2f ,312
47,27t,770
f6,469
4l l,9l I
2,746,t69
8.696.580
s {86,535,860 S 3{7,201,551 $ 139J3{,309
Amounts shou n are 100% (PacifrCorp share is trvo-thirds)
Life of rnirre - Surface Mine-Decenrber 2037 /Urderground Mine-March2022
Depreciation Expense Methology - all assets are depreciated using the "straiglrt-line" method u'ith the follow'ing exceptions
1) Underground Mine - Longrvall Mrrf ng - Shields / Roof Support - uses "units of production / cycles"
2) Mineral Rights / Coal Reserves both ndnes use "units of production / tons extracted"