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Home My WebLink About20180911Spanos Exhibit 2 - large file.pdf3$&,),&253 3257/$1'25(*21 '(35(&,$7,21678'< &$/&8/$7('$118$/'(35(&,$7,21 $&&58$/65(/$7('72(/(&75,&3/$17 $62)'(&(0%(5 Prepared by: Rocky Mountain Powe Exhibit No. 2 Page 1 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming Excellence Delivered As Promised 3$&,),&253 3RUWODQG2UHJRQ '(35(&,$7,21678'< &$/&8/$7('$118$/'(35(&,$7,21 $&&58$/65(/$7('72(/(&75,& 3/$17 $62)'(&(0%(5 *$11(77)/(0,1*9$/8$7,21$1'5$7(&2168/7$176//& &DPS+LOO3HQQV\OYDQLD Rocky Mountain Powe Exhibit No. 2 Page 2 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos Rocky Mountain Powe Exhibit No. 2 Page 3 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming Excellence Delivered As Promised August 29, 2018 PacifiCorp 825 NE Multnomah, Suite 940 Portland, OR 97232 Attention Nikki L. Kobliha, Vice President Chief Financial Officer and Treasurer Ladies and Gentlemen: Pursuant to your request, we have conducted a depreciation study related to the electric plant of PacifiCorp as of December 31, 2017. The attached report presents a 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. The appendix to the report provides calculated annual depreciation rates based on projected balances as of December 31, 2020. Respectfully submitted, GANNETT FLEMING VALUATION AND RATE CONSULTANTS, LLC �,.� JOHN J. SPANOS Sr. Vice President JJS:mle 063368.000 Gannett Fleming Valuation and Rate Consultants, LLC P.O. Box 67100 • Harrisburg, PA 17106-7100 I 207 Senate Avenue· Camp Hill, PA 17011 t: 717.763.7211 • f: 717.763.4590 www.gfvrc.com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ocky Mountain Powe Exhibit No. 2 Page 4 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � fiannettF/emlng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ocky Mountain Powe Exhibit No. 2 Page 5 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming $33(1',; 6XPPDU\RI(VWLPDWHG6XUYLYRU&XUYHV1HW6DOYDJH3HUFHQW 2ULJLQDO&RVW%RRN'HSUHFLDWLRQ5HVHUYHDQG&DOFXODWHG$QQXDO 'HSUHFLDWLRQ5DWHVDVRI'HFHPEHU $ &DOFXODWLRQRI:HLJKWHG1HW6DOYDJH3HUFHQWIRU*HQHUDWLRQ 3ODQWDVRI'HFHPEHU $ BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHULLL Rocky Mountain Powe Exhibit No. 2 Page 6 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$&,),&253 '(35(&,$7,21678'< (;(&87,9(6800$5< 3XUVXDQWWR3DFLIL&RUS³WKH&RPSDQ\´UHTXHVW*DQQHWW)OHPLQJ9DOXDWLRQDQG 5DWH&RQVXOWDQWV//&³*DQQHWW)OHPLQJ´FRQGXFWHGDGHSUHFLDWLRQVWXG\UHODWHGWR WKHHOHFWULFSODQWDVRI'HFHPEHU7KHSXUSRVHRIWKLVVWXG\ZDVWRGHWHUPLQH WKHDQQXDOGHSUHFLDWLRQDFFUXDOUDWHVDQGDPRXQWVIRUERRNDQGUDWHPDNLQJSXUSRVHV 7KHGHSUHFLDWLRQUDWHVDUHEDVHGRQWKHVWUDLJKWOLQHPHWKRGXVLQJWKHDYHUDJH VHUYLFH OLIH ³$6/´ SURFHGXUH DQG ZHUH DSSOLHG RQ D UHPDLQLQJOLIH EDVLV 7KH FDOFXODWLRQV ZHUH EDVHG RQ DWWDLQHG DJHV DQG HVWLPDWHG DYHUDJHVHUYLFH OLIH DQG IRUHFDVWHGQHWVDOYDJHFKDUDFWHULVWLFVIRUHDFKGHSUHFLDEOHJURXSRIDVVHWV 7KH PRVW VLJQLILFDQW IDFWRUV LPSDFWLQJ GHSUHFLDWLRQ UDWHV DUHUHODWHG WR VWHDP SURGXFWLRQ SODQW DFFRXQWV 7KH FRPELQDWLRQ RI FDSLWDO DGGLWLRQV DW PDQ\ SODQWV DQG VKRUWHUHVWLPDWHGOLIHVSDQVIRUFHUWDLQJHQHUDWLQJXQLWVUHVXOWVLQKLJKHUGHSUHFLDWLRQ H[SHQVHIRUWKHVWHDPSURGXFWLRQIXQFWLRQ *DQQHWW)OHPLQJUHFRPPHQGVWKHFDOFXODWHGDQQXDOGHSUHFLDWLRQDFFUXDOUDWHV VHWIRUWKKHUHLQDSSO\VSHFLILFDOO\WRHOHFWULFSODQWLQVHUYLFHDVRI'HFHPEHUDV VXPPDUL]HGE\7DEOHRIWKHVWXG\6XSSRUWLQJDQDO\VLVDQGFDOFXODWLRQVDUHSURYLGHG ZLWKLQ WKH VWXG\ $QQXDO GHSUHFLDWLRQ UDWHV EDVHG RQ SURMHFWHG EDODQFHV DV RI 'HFHPEHUDUHDOVRSUHVHQWHGLQWKHVWXG\ ______________________________________________________________________________________________ PacifiCorp December 31, 2017 iv Rocky Mountain Powe Exhibit No. 2 Page 7 of 1422 Case No. PAC-E-18-08 Witness: John J. 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Spanos � Gannett Fleming 3$&,),&253 '(35(&,$7,21678'< 3$57,,1752'8&7,21 6&23( 7KLV UHSRUW VHWVIRUWK WKH UHVXOWV RI WKH GHSUHFLDWLRQ VWXG\ IRU 3DFLIL&RUS ³WKH &RPSDQ\´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ocky Mountain Powe Exhibit No. 2 Page 10 of 1422 Case No. PAC-E-18-08 Witness: John J. 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Spanos � 6annett Fleming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ocky Mountain Powe Exhibit No. 2 Page 13 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming 3$57,, (67,0$7,212) 6859,925&859(6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,, Rocky Mountain Powe Exhibit No. 2 Page 14 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$57,,(67,0$7,212)6859,925&859(6 7KHFDOFXODWLRQRIDQQXDOGHSUHFLDWLRQEDVHGRQWKHVWUDLJKWOLQHPHWKRGUHTXLUHV WKHHVWLPDWLRQRIVXUYLYRUFXUYHVDQGWKHVHOHFWLRQRIJURXSGHSUHFLDWLRQSURFHGXUHV 7KH HVWLPDWLRQ RI VXUYLYRU FXUYHV LV GLVFXVVHG EHORZ DQG WKH GHYHORSPHQW RI QHW VDOYDJHLVGLVFXVVHGLQODWHUVHFWLRQVRIWKLVUHSRUW 6859,925&859(6 7KHXVHRIDQDYHUDJHVHUYLFHOLIHIRUDSURSHUW\JURXSLPSOLHVWKDWWKHYDULRXV XQLWV LQ WKH JURXS KDYH GLIIHUHQW OLYHV 7KXV WKH DYHUDJH OLIH PD\ EH REWDLQHG E\ GHWHUPLQLQJWKHVHSDUDWHOLYHVRIHDFKRIWKHXQLWVRUE\FRQVWUXFWLQJDVXUYLYRUFXUYH E\SORWWLQJWKHQXPEHURIXQLWVZKLFKVXUYLYHDWVXFFHVVLYHDJHV 7KHVXUYLYRUFXUYHJUDSKLFDOO\GHSLFWVWKHDPRXQWRISURSHUW\H[LVWLQJDWHDFK DJHWKURXJKRXWWKHOLIHRIDQRULJLQDOJURXS)URPWKHVXUYLYRUFXUYHWKHDYHUDJHOLIHRI WKHJURXSWKH UHPDLQLQJOLIHH[SHFWDQF\WKHSUREDEOHOLIHDQGWKHIUHTXHQF\FXUYHFDQ EHFDOFXODWHG,Q)LJXUHDW\SLFDOVPRRWKVXUYLYRUFXUYHDQGWKHGHULYHGFXUYHVDUH LOOXVWUDWHG7KHDYHUDJHOLIHLVREWDLQHGE\FDOFXODWLQJWKHDUHDXQGHUWKHVXUYLYRUFXUYH IURPDJH]HURWRWKHPD[LPXPDJHDQGGLYLGLQJWKLVDUHDE\WKHRUGLQDWHDWDJH]HUR 7KHUHPDLQLQJOLIHH[SHFWDQF\DWDQ\DJHFDQEHFDOFXODWHGE\REWDLQLQJWKHDUHDXQGHU WKHFXUYHIURPWKHREVHUYDWLRQDJHWRWKHPD[LPXPDJHDQGGLYLGLQJWKLVDUHDE\ WKH SHUFHQWVXUYLYLQJDWWKHREVHUYDWLRQDJH)RUH[DPSOHLQ)LJXUHWKHUHPDLQLQJOLIHDW DJH LV HTXDO WR WKH FURVVKDWFKHG DUHD XQGHU WKH VXUYLYRU FXUYH GLYLGHG E\ SHUFHQWVXUYLYLQJDWDJH7KHSUREDEOHOLIHDWDQ\DJHLVGHYHORSHGE\DGGLQJWKH DJHDQGUHPDLQLQJOLIH,IWKHSUREDEOHOLIHRIWKHSURSHUW\LVFDOFXODWHGIRUHDFK\HDURI DJHWKHSUREDEOHOLIHFXUYHVKRZQLQWKHFKDUWFDQEHGHYHORSHG7KHIUHTXHQF\FXUYH SUHVHQWVWKHQXPEHURIXQLWVUHWLUHGLQHDFKDJHLQWHUYDO,WLVGHULYHGE\REWDLQLQJWKH GLIIHUHQFHVEHWZHHQWKHDPRXQWRISURSHUW\VXUYLYLQJDWWKHEHJLQQLQJDQGDWWKHHQGRI HDFKLQWHUYDO BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,, Rocky Mountain Powe Exhibit No. 2 Page 15 of 1422 Case No. PAC-E-18-08 Witness: John J. 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Spanos � Gannett Fleming )RUWKHHQWLUHH[SHULHQFHEDQGWKHWRWDOH[SRVXUHVDWWKHEHJLQQLQJ RI DQ DJH LQWHUYDO DUH REWDLQHG E\ VXPPLQJ GLDJRQDOO\ LQ D PDQQHU VLPLODU WR WKH VXPPLQJ RI WKH UHWLUHPHQWV GXULQJ DQ DJH LQWHUYDO 6FKHGXOH )RU H[DPSOH WKH ILJXUHRIVKRZQDVWKHWRWDOH[SRVXUHVDWWKHEHJLQQLQJRIDJHLQWHUYDOòò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òDUH DVIROORZV 3HUFHQWVXUYLYLQJDWDJHò ([SRVXUHVDWDJHò 5HWLUHPHQWVIURPDJHòWRò 5HWLUHPHQW5DWLR · 6XUYLYRU5DWLR 3HUFHQWVXUYLYLQJDWDJHò [ 7KHWRWDOVRIWKHH[SRVXUHVDQGUHWLUHPHQWVFROXPQVDQGDUHVKRZQIRUWKH SXUSRVHRIFKHFNLQJZLWKWKHUHVSHFWLYHWRWDOVLQ6FKHGXOHVDQG7KHUDWLRRIWKH WRWDOUHWLUHPHQWVWRWKHWRWDOH[SRVXUHVRWKHUWKDQIRUHDFKDJHLQWHUYDOLVPHDQLQJOHVV BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,, Rocky Mountain Powe Exhibit No. 2 Page 28 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming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ocky Mountain Powe Exhibit No. 2 Page 29 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos [t!)] Gannett Fleming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ocky Mountain Powe Exhibit No. 2 Page 30 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming FI G U R E 6 . I L L U S T R A T I O N O F T H E M A T C H I N G O F A N O R I G I N A L S U R V I V O R C U R V E W I T H A N L 1 I O W A T Y P E C U R V E OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S ( ; 3 ( 5 , ( 1 & ( 3 / $ & ( 0 ( 1 7 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,, Rocky Mountain Powe Exhibit No. 2 Page 31 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos .. v, w >- Uz Zw w,: o! w WU �5 ur c, v, v, -- 00 �� :§ 8 NN • w > "' => u � -c z � 0 - ,..... ....J ,..... ' N ....J ,..... I ' (V) <( ,..... > � 0 I/; - 0 \ - I / v , / � v .»: � / • v » � • k � / ,..... ....J ..... <, ' e-: ,..... � ,..... / v � 0 - • 0 8 - � Gannett Fleming ONl/11/l!JnS J.N30!J3d 0 FI G U R E 7 . I L L U S T R A T I O N O F T H E M A T C H I N G O F A N O R I G I N A L S U R V I V O R C U R V E W I T H A N S 0 I O W A T Y P E C U R V E OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S ( ; 3 ( 5 , ( 1 & ( 3 / $ & ( 0 ( 1 7 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,, Rocky Mountain Powe Exhibit No. 2 Page 32 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos .. v, w._ Uz Zw w :,: o! w WU e, :l 1:l e, v, v, -- 00 NN :§ § NN • w > tx => u � " z !a "' 0 - / ,;% 0 % � / <fl r-: ' (V) .>: J ...... 5 7 v / ,,_ r-: ! 0 � - \ <-: / ./ ./ � � 0 � <fl ' ...... ...... <( 5 0 - ' 0 � 8 00 Gannett Fleming 8N111111�ns .LN3'.l�3d 0 FI G U R E 8 . I L L U S T R A T I O N O F T H E M A T C H I N G O F A N O R I G I N A L S U R V I V O R C U R V E W I T H A N R 1 I O W A T Y P E C U R V E OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S ( ; 3 ( 5 , ( 1 & ( 3 / $ & ( 0 ( 1 7 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,, Rocky Mountain Powe Exhibit No. 2 Page 33 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos �� Zw w :;: ii! w l!' � cl� �� -- 00 NN §§ NN • w > � a � "' z !a � 0 / � ,---< � -> / er: .-: ' I/ CV) ,---< ,---< 3: \ % r- v er: ' � e N 0 ,---< - v � 0 \/ � ,---< - er: � ' '\.::::: <( 6 - 8 DNl/\11\ijnS lN30ij3d � liannett Fleming 0 FI G U R E 9 . I L L U S T R A T I O N O F T H E M A T C H I N G O F A N O R I G I N A L S U R V I V O R C U R V E W I T H A N L 1 , S 0 A N D R 1 I O W A T Y P E C U R V E OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S ( ; 3 ( 5 , ( 1 & ( 3 / $ & ( 0 ( 1 7 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,, Rocky Mountain Powe Exhibit No. 2 Page 34 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos ti� Zw w" I� ua c, �� - - 00 '"':' ":-' ill§ NN • � => u � ;! G 2 0 I u ,.., ? /' a: ' "' / ,.., � � � g � � �\ \ d: 5 \.,; .> � \ ,.., ....J ' "' I <x: s 0 � 0 8 � liannett Fleming DNIAIA!lns .lN3:Jll3d 0 3$57,,, 6(59,&(/,)(&216,'(5$7,216 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,,, Rocky Mountain Powe Exhibit No. 2 Page 35 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming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ocky Mountain Powe Exhibit No. 2 Page 36 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming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ocky Mountain Powe Exhibit No. 2 Page 37 of 1422 Case No. PAC-E-18-08 Witness: John J. 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Spanos � Gannett Fleming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¶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ocky Mountain Powe Exhibit No. 2 Page 42 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming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ocky Mountain Powe Exhibit No. 2 Page 43 of 1422 Case No. PAC-E-18-08 Witness: John J. 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Spanos � 6annett Fleming 3$57,91(76$/9$*(&216,'(5$7,216 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,9 Rocky Mountain Powe Exhibit No. 2 Page 45 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos 00 6annett Fleming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³1HW6DOYDJH6WDWLVWLFV´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ocky Mountain Powe Exhibit No. 2 Page 46 of 1422 Case No. PAC-E-18-08 Witness: John J. 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Spanos [!j] Gannett Fleming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ocky Mountain Powe Exhibit No. 2 Page 48 of 1422 Case No. PAC-E-18-08 Witness: John J. 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Spanos � Gannett Fleming &DOLIRUQLD3URSHUW\ 6WUXFWXUHVDQG,PSURYHPHQWV 7UDQVSRUWDWLRQ(TXLSPHQW /LJKW7UXFNVDQG9DQV 7UDQVSRUWDWLRQ(TXLSPHQW 0HGLXP7UXFNV /LJKW3RZHU2SHUDWHG(TXLSPHQW +HDY\3RZHU2SHUDWHG(TXLSPHQW 8WDK3URSHUW\ 6WUXFWXUHVDQG,PSURYHPHQWV 7UDQVSRUWDWLRQ(TXLSPHQW /LJKW7UXFNVDQG9DQV 7UDQVSRUWDWLRQ(TXLSPHQW 0HGLXP7UXFNV /LJKW3RZHU2SHUDWHG(TXLSPHQW +HDY\3RZHU2SHUDWHG(TXLSPHQW ,GDKR3URSHUW\ 7UDQVSRUWDWLRQ(TXLSPHQW /LJKW7UXFNVDQG9DQV 7UDQVSRUWDWLRQ(TXLSPHQW 0HGLXP7UXFNV 7UDQVSRUWDWLRQ(TXLSPHQW± 7UDLOHUV /LJKW3RZHU2SHUDWHG(TXLSPHQW +HDY\3RZHU2SHUDWHG(TXLSPHQW $UL]RQD&RORUDGRDQG0RQWDQD3URSHUW\ 7UDQVSRUWDWLRQ(TXLSPHQW /LJKW7UXFNVDQG9DQV 7UDQVSRUWDWLRQ(TXLSPHQW±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ocky Mountain Powe Exhibit No. 2 Page 50 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming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ocky Mountain Powe Exhibit No. 2 Page 51 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettFleming 3$579&$/&8/$7,21 2)$118$/$1' $&&58(''(35(&,$7,21 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9 Rocky Mountain Powe Exhibit No. 2 Page 52 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos It!] Gannett Fleming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per year. 7KHDFFUXHGGHSUHFLDWLRQLV $1,000 1 -6 10 $400.§ ©¨· ¹¸ BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9 Rocky Mountain Powe Exhibit No. 2 Page 53 of 1422 Case No. PAC-E-18-08 Witness: John J. 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Spanos � 6annettF/eming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ocky Mountain Powe Exhibit No. 2 Page 55 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 7KHVH DVVHW FDWHJRULHV ZHUH QRW D SDUW RI WKH GHSUHFLDWLRQ VWXG\ KRZHYHU D OLPLWHGUHYLHZRIWKHDPRUWL]DWLRQSHULRGVZDVFRQGXFWHG BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9 Rocky Mountain Powe Exhibit No. 2 Page 56 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$579,5(68/762) 678'< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 57 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettFleming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ocky Mountain Powe Exhibit No. 2 Page 58 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming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ocky Mountain Powe Exhibit No. 2 Page 59 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( 67 ( $ 0 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 &+ 2 / / $ * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &+ 2 / / $ 8 1 , 7 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / & + 2 / / $ 8 1 , 7 &2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / & 2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &5 $ , * * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &5 $ , * 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / & 5 $ , * 8 1 , 7 &5 $ , * 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 72 7 $ / & 5 $ , * 8 1 , 7 &5 $ , * & 2 0 0 2 1 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / & 5 $ , * & 2 0 0 2 1 72 7 $ / & 5 $ , * * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 60 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . 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Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( *$ ' 6 % < * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 *$ ' 6 % < 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / * $ ' 6 % < 8 1 , 7 *$ ' 6 % < 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / * $ ' 6 % < 8 1 , 7 *$ ' 6 % < 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / * $ ' 6 % < 8 1 , 7 *$ ' 6 % < & 2 0 0 2 1 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / * $ ' 6 % < & 2 0 0 2 1 72 7 $ / * $ ' 6 % < * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +$ < ' ( 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +$ < ' ( 1 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + $ < ' ( 1 8 1 , 7 +$ < ' ( 1 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + $ < ' ( 1 8 1 , 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 62 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( +$ < ' ( 1 & 2 0 0 2 1 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + $ < ' ( 1 & 2 0 0 2 1 72 7 $ / + $ < ' ( 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 ( 5 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 +8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 72 7 $ / + 8 1 7 ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 63 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( +8 1 7 , 1 * 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 , 1 * 7 2 1 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 , 1 * 7 2 1 8 1 , 7 +8 1 7 , 1 * 7 2 1 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 , 1 * 7 2 1 8 1 , 7 +8 1 7 , 1 * 7 2 1 & 2 0 0 2 1 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 , 1 * 7 2 1 & 2 0 0 2 1 72 7 $ / + 8 1 7 , 1 * 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 -, 0 % 5 , ' * ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 64 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( -,0 % 5 , ' * ( 5 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 & 2 0 0 2 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / - , 0 % 5 , ' * ( 5 & 2 0 0 2 1 72 7 $ / - , 0 % 5 , ' * ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 1$ 8 * + 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 1$ 8 * + 7 2 1 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / 1 $ 8 * + 7 2 1 8 1 , 7 1$ 8 * + 7 2 1 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / 1 $ 8 * + 7 2 1 8 1 , 7 1$ 8 * + 7 2 1 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / 1 $ 8 * + 7 2 1 8 1 , 7 1$ 8 * + 7 2 1 & 2 0 0 2 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / 1 $ 8 * + 7 2 1 & 2 0 0 2 1 72 7 $ / 1 $ 8 * + 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 65 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( :< 2 ' $ . * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 :< 2 ' $ . 3 / $ 1 7 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / : < 2 ' $ . * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 %/ 8 1 ' ( / / * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 6 7 ( $ 0 ) , ( / ' / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 6 7 ( $ 0 ) , ( / ' %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / & 2 0 0 2 1 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / & 2 0 0 2 1 72 7 $ / % / 8 1 ' ( / / * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 72 7 $ / ' ( 3 5 ( & , $ % / ( 6 7 ( $ 0 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 66 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( : $ 7 ( 5 5 , * + 7 6 '$ 9 ( - 2 + 1 6 7 2 1 *$ ' 6 % < +8 1 7 ( 5 +8 1 7 , 1 * 7 2 1 -,0 % 5 , ' * ( 5 1$ 8 * + 7 2 1 :< 2 ' $ . 72 7 $ / : $ 7 ( 5 5 , * + 7 6 72 7 $ / 6 7 ( $ 0 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 +< ' 5 $ 8 / , & 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 $6 + 7 2 1 6 7 $ 1 7 + 2 1 < / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / $ 6 + 7 2 1 6 7 $ 1 7 + 2 1 < %( $ 5 5 , 9 ( 5 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / % ( $ 5 5 , 9 ( 5 %( 1 ' 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / % ( 1 ' %,* ) 2 5 . 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / % , * ) 2 5 . BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 67 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( &8 7 / ( 5 : $ 7 ( 5 5 , * + 7 6 6 4 8 $ 5 ( : $ 7 ( 5 5 , * + 7 6 6 4 8 $ 5 ( ) / 2 2 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / & 8 7 / ( 5 ($ * / ( 3 2 , 1 7 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / ( $ * / ( 3 2 , 1 7 *5 $ 1 , 7 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / * 5 $ 1 , 7 ( ./ $ 0 $ 7 + 5 , 9 ( 5 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( ) / 2 2 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / . / $ 0 $ 7 + 5 , 9 ( 5 ./ $ 0 $ 7 + 5 , 9 ( 5 $ & & ( / ( 5 $ 7 ( ' / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( ) / 2 2 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 4 8 $ 5 ( 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 6 4 8 $ 5 ( : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 4 8 $ 5 ( $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 4 8 $ 5 ( 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 6 4 8 $ 5 ( 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 4 8 $ 5 ( 72 7 $ / . / $ 0 $ 7 + 5 , 9 ( 5 $ & & ( / ( 5 $ 7 ( ' BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 68 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( /$ 6 7 & + $ 1 & ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / / $ 6 7 & + $ 1 & ( /, ) 7 2 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( : $ 7 ( 5 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / / , ) 7 2 1 0( 5 : , 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( ) , 6 + : , / ' / , ) ( 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 0 ( 5 : , 1 12 5 7 + 8 0 3 4 8 $ 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 1 2 5 7 + 8 0 3 4 8 $ 3$ 5 , 6 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / 3 $ 5 , 6 3,2 1 ( ( 5 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( : $ 7 ( 5 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 3 , 2 1 ( ( 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 69 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( 35 2 6 3 ( & 7 $ 1 ' / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( ) / 2 2 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 3 5 2 6 3 ( & 7 $ 1 ' 35 2 6 3 ( & 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 3 5 2 6 3 ( & 7 6$ 1 7 $ & / $ 5 $ 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 6 $ 1 7 $ & / $ 5 $ 67 $ , 5 6 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 6 7 $ , 5 6 6: , ) 7 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( ) , 6 + : , / ' / , ) ( 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 6 : , ) 7 9,9 $ 1 $ 8 * + 7 2 1 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / 9 , 9 $ 1 $ 8 * + 7 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 70 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( :$ / / 2 : $ ) $ / / 6 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / : $ / / 2 : $ ) $ / / 6 :( % ( 5 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / : ( % ( 5 <$ / ( / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / < $ / ( +< ' 5 2 ' ( & 2 0 0 , 6 6 , 2 1 , 1 * 5 ( 6 ( 5 9 ( D 72 7 $ / + < ' 5 $ 8 / , & 3 5 2 ' 8 & 7 , 2 1 27 + ( 5 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 &+ ( + $ / , 6 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 '8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 5 3 5 , 0 ( 0 2 9 ( 5 6 / * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / & + ( + $ / , 6 &8 5 5 $ 1 7 & 5 ( ( . 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 '8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 5 3 5 , 0 ( 0 2 9 ( 5 6 / * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / & 8 5 5 $ 1 7 & 5 ( ( . BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 71 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( +( 5 0 , 6 7 2 1 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 '8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 5 3 5 , 0 ( 0 2 9 ( 5 6 / * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / + ( 5 0 , 6 7 2 1 /$ . ( 6 , ' ( 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 3 5 , 0 ( 0 2 9 ( 5 6 / * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / / $ . ( 6 , ' ( 8 1 , 7 /$ . ( 6 , ' ( 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 '8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 5 3 5 , 0 ( 0 2 9 ( 5 6 / * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / / $ . ( 6 , ' ( 8 1 , 7 *$ ' % 6 < 3 ( $ . ( 5 8 1 , 7 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 '8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 5 3 5 , 0 ( 0 2 9 ( 5 6 6 * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 72 7 $ / * $ ' % 6 < 3 ( $ . ( 5 8 1 , 7 '8 1 / $ 3 : , 1 ' 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / ' 8 1 / $ 3 : , 1 ' )2 2 7 ( & 5 ( ( . : , 1 ' 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 72 7 $ / ) 2 2 7 ( & 5 ( ( . : , 1 ' */ ( 1 5 2 & . : , 1 ' 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / * / ( 1 5 2 & . : , 1 ' BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 72 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( *2 2 ' 1 2 ( + , / / 6 : , 1 ' 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / * 2 2 ' 1 2 ( + , / / 6 : , 1 ' +, * + 3 / $ , 1 6 0 & ) $ ' ' ( 1 : , 1 ' 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / + , * + 3 / $ , 1 6 0 & ) $ ' ' ( 1 : , 1 ' /( $ 1 , 1 * - 8 1 , 3 ( 5 : , 1 ' 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / / ( $ 1 , 1 * - 8 1 , 3 ( 5 : , 1 ' 0$ 5 ( 1 * 2 : , 1 ' 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / 0 $ 5 ( 1 * 2 : , 1 ' 6( 9 ( 1 0 , / ( + , / / : , 1 ' 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / 6 ( 9 ( 1 0 , / ( + , / / : , 1 ' 62 / $ 5 * ( 1 ( 5 $ 7 , 1 * * ( 1 ( 5 $ 7 2 5 6 $ 7 / $ 1 7 , & & , 7 < 6 4 8 $ 5 ( * ( 1 ( 5 $ 7 2 5 6 & $ 1 < 2 1 / $ 1 ' 6 6 4 8 $ 5 ( * ( 1 ( 5 $ 7 2 5 6 * 5 ( ( 1 5 , 9 ( 5 6 4 8 $ 5 ( * ( 1 ( 5 $ 7 2 5 6 2 5 ( * 2 1 + , * + ' ( 6 ( 5 7 5 72 7 $ / 6 2 / $ 5 * ( 1 ( 5 $ 7 , 1 * 02 % , / ( * ( 1 ( 5 $ 7 2 5 6 ( $ 6 7 6 , ' ( 0 2 % , / ( * ( 1 ( 5 $ 7 2 5 5 : ( 6 7 6 , ' ( 0 2 % , / ( * ( 1 ( 5 $ 7 2 5 5 72 7 $ / 0 2 % , / ( * ( 1 ( 5 $ 7 2 5 6 72 7 $ / ' ( 3 5 ( & , $ % / ( 2 7 + ( 5 3 5 2 ' 8 & 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 73 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( : $ 7 ( 5 5 , * + 7 6 & + ( + $ / , 6 : $ 7 ( 5 5 , * + 7 6 / $ . ( 6 , ' ( : $ 7 ( 5 5 , * + 7 6 &8 5 5 $ 1 7 & 5 ( ( . 72 7 $ / 2 7 + ( 5 3 5 2 ' 8 & 7 , 2 1 72 7 $ / 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 75 $ 1 6 0 , 6 6 , 2 1 3 / $ 1 7 / $ 1 ' 5 , * + 7 6 5 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 3 2 / ( 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 6 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 6 5 2 $ ' 6 $ 1 ' 7 5 $ , / 6 5 72 7 $ / 7 5 $ 1 6 0 , 6 6 , 2 1 3 / $ 1 7 ', 6 7 5 , % 8 7 , 2 1 3 / $ 1 7 25 ( * 2 1 ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 6 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 5 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 2 9 ( 5 + ( $ ' 6 ( 5 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 / 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 5 72 7 $ / 2 5 ( * 2 1 ' , 6 7 5 , % 8 7 , 2 1 :$ 6 + , 1 * 7 2 1 ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 5 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 5 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 2 9 ( 5 + ( $ ' 6 ( 5 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 / 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 5 72 7 $ / : $ 6 + , 1 * 7 2 1 ' , 6 7 5 , % 8 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 74 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( :< 2 0 , 1 * ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 6 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 5 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 2 9 ( 5 + ( $ ' 6 ( 5 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 2 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 5 72 7 $ / : < 2 0 , 1 * ' , 6 7 5 , % 8 7 , 2 1 &$ / , ) 2 5 1 , $ ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 5 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 5 6 8 3 ( 5 9 , 6 2 5 < ( 4 8 , 3 0 ( 1 7 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 2 9 ( 5 + ( $ ' 6 ( 5 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 / 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 2 72 7 $ / & $ / , ) 2 5 1 , $ ' , 6 7 5 , % 8 7 , 2 1 87 $ + ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 5 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 6 6 8 3 ( 5 9 , 6 2 5 < ( 4 8 , 3 0 ( 1 7 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 / 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 5 72 7 $ / 8 7 $ + ' , 6 7 5 , % 8 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 75 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( ,' $ + 2 ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , , * + 7 6 5 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 5 6 8 3 ( 5 9 , 6 2 5 < ( 4 8 , 3 0 ( 1 7 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 81 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 / 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 5 72 7 $ / , ' $ + 2 ' , 6 7 5 , % 8 7 , 2 1 72 7 $ / ' , 6 7 5 , % 8 7 , 2 1 3 / $ 1 7 *( 1 ( 5 $ / 3 / $ 1 7 25 ( * 2 1 * ( 1 ( 5 $ / 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 58 & . 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 ,3 0 ( 1 7 / 72 7 $ / 2 5 ( * 2 1 * ( 1 ( 5 $ / :$ 6 + , 1 * 7 2 1 * ( 1 ( 5 $ / 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 58 & . 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 / 72 7 $ / : $ 6 + , 1 * 7 2 1 * ( 1 ( 5 $ / BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 76 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( :< 2 0 , 1 * * ( 1 ( 5 $ / / $ 1 ' 5 , * + 7 6 5 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 58 & . 6 / 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 ,3 0 ( 1 7 / 72 7 $ / : < 2 0 , 1 * * ( 1 ( 5 $ / &$ / , ) 2 5 1 , $ * ( 1 ( 5 $ / 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 58 & . 6 / 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0( 1 7 / 72 7 $ / & $ / , ) 2 5 1 , $ * ( 1 ( 5 $ / 87 $ + * ( 1 ( 5 $ / / $ 1 ' 5 , * + 7 6 5 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 / 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 $ , 5 & 5 $ ) 7 6 4 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 58 & . 6 / 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 / + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 / 72 7 $ / 8 7 $ + * ( 1 ( 5 $ / ,' $ + 2 * ( 1 ( 5 $ / / $ 1 ' 5 , * + 7 6 5 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 58 & . 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0( 1 7 / 72 7 $ / , ' $ + 2 * ( 1 ( 5 $ / $5 , = 2 1 $ & 2 / 2 5 $ ' 2 $ 1 ' 0 2 1 7 $ 1 $ * ( 1 ( 5 $ / 6 7 58 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 58 & . 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 5 72 7 $ / $ 5 , = 2 1 $ & 2 / 2 5 $ ' 2 $ 1 ' 0 2 1 7 $ 1 $ * ( 1 ( 5 $ / 72 7 $ / * ( 1 ( 5 $ / 3 / $ 1 7 72 7 $ / ( / ( & 7 5 , & 3 / $ 1 7 D ( V W L P D W H G G H F R P P L V V L R Q L Q J F R V W V D U H BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9, Rocky Mountain Powe Exhibit No. 2 Page 77 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$579,,6(59,&(/,)(67$7,67,&6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 78 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 352'8&7,21$1'75$160,66,213/$17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 79 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming PA C I F I C O R P AC C O U N T 3 1 1 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 80 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� w� Uz Uz Zw ZUJ W::E;: W;:E: �LU �LU wu wu 0. :5 0. :5 (ti Q. � Q. �� 00 00 NN NN ID .!. rs� �� mm mm �� Vl • ' w 0 > Vl tx: => ' u 0 � ..--< -c /..--< z i3 <t o1 � 0 - / / / •• • • • • • • • • J �· - s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 311 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1916-2017 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 1,136,622,516 3,769 0.0000 1.0000 100.00 0.5 1,118,998,960 114,071 0.0001 0.9999 100.00 1.5 1,108,114,377 201,356 0.0002 0.9998 99.99 2.5 1,091,728,749 355,567 0.0003 0.9997 99.97 3.5 1,084,473,070 286,714 0.0003 0.9997 99.94 4.5 1,073,626,931 424,909 0.0004 0.9996 99.91 5.5 1,049,220,653 8,297,018 0.0079 0.9921 99.87 6.5 993,339,415 2,332,300 0.0023 0.9977 99.08 7.5 985,024,669 2,236,332 0.0023 0.9977 98.85 8.5 959,604,208 2,046,970 0.0021 0.9979 98.63 9.5 856,657,237 1,172,503 0.0014 0.9986 98.42 10.5 821,544,651 501,960 0.0006 0.9994 98.28 11.5 798,662,437 1,256,243 0.0016 0.9984 98.22 12.5 790,298,856 417,320 0.0005 0.9995 98.07 13.5 782,325,919 832,755 0.0011 0.9989 98.01 14.5 775,226,087 1,178,164 0.0015 0.9985 97.91 15.5 767,959,392 1,317,162 0.0017 0.9983 97.76 16.5 760,833,649 2,186,891 0.0029 0.9971 97.59 17.5 757,500,749 753,474 0.0010 0.9990 97.31 18.5 742,958,685 866,076 0.0012 0.9988 97.22 19.5 730,800,044 434,367 0.0006 0.9994 97.10 20.5 728,457,771 1,098,369 0.0015 0.9985 97.05 21.5 721,335,624 1,082,648 0.0015 0.9985 96.90 22.5 716,057,222 874,430 0.0012 0.9988 96.75 23.5 699,304,776 565,514 0.0008 0.9992 96.64 24.5 686,292,901 1,078,069 0.0016 0.9984 96.56 25.5 678,091,673 1,749,434 0.0026 0.9974 96.41 26.5 670,854,432 1,259,112 0.0019 0.9981 96.16 27.5 650,954,906 1,493,779 0.0023 0.9977 95.98 28.5 639,437,033 996,229 0.0016 0.9984 95.76 29.5 633,036,492 4,280,938 0.0068 0.9932 95.61 30.5 620,703,898 1,280,297 0.0021 0.9979 94.96 31.5 595,764,371 1,918,482 0.0032 0.9968 94.76 32.5 583,846,197 1,360,790 0.0023 0.9977 94.46 33.5 537,523,082 1,868,488 0.0035 0.9965 94.24 34.5 435,385,656 787,159 0.0018 0.9982 93.91 35.5 427,667,170 848,128 0.0020 0.9980 93.74 36.5 399,591,008 874,977 0.0022 0.9978 93.56 37.5 355,721,602 341,452 0.0010 0.9990 93.35 38.5 295,468,119 888,173 0.0030 0.9970 93.26 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 81 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 311 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1916-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 189,251,302 389,684 0.0021 0.9979 92.98 40.5 162,048,085 448,610 0.0028 0.9972 92.79 41.5 113,691,594 1,345,153 0.0118 0.9882 92.53 42.5 99,508,604 634,203 0.0064 0.9936 91.44 43.5 39,764,770 272,947 0.0069 0.9931 90.86 44.5 38,135,709 147,866 0.0039 0.9961 90.23 45.5 31,816,654 289,110 0.0091 0.9909 89.88 46.5 25,202,933 350,241 0.0139 0.9861 89.07 47.5 24,736,719 135,324 0.0055 0.9945 87.83 48.5 24,407,375 100,222 0.0041 0.9959 87.35 49.5 21,978,041 64,750 0.0029 0.9971 86.99 50.5 21,404,624 126,725 0.0059 0.9941 86.73 51.5 21,209,606 207,173 0.0098 0.9902 86.22 52.5 19,196,849 83,671 0.0044 0.9956 85.38 53.5 16,919,113 155,327 0.0092 0.9908 85.00 54.5 12,257,697 148,699 0.0121 0.9879 84.22 55.5 11,972,138 70,095 0.0059 0.9941 83.20 56.5 11,867,836 1,687 0.0001 0.9999 82.71 57.5 10,933,210 44,817 0.0041 0.9959 82.70 58.5 9,111,717 201,203 0.0221 0.9779 82.36 59.5 6,648,697 2 0.0000 1.0000 80.55 60.5 6,619,420 2,763 0.0004 0.9996 80.55 61.5 4,421,775 1,662 0.0004 0.9996 80.51 62.5 3,178,156 0.0000 1.0000 80.48 63.5 3,121,927 496 0.0002 0.9998 80.48 64.5 3,121,431 0.0000 1.0000 80.47 65.5 1,619,105 11,427 0.0071 0.9929 80.47 66.5 79.90 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 82 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 311 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1936-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 454,186,226 558 0.0000 1.0000 100.00 0.5 444,903,633 69,799 0.0002 0.9998 100.00 1.5 459,546,736 135,998 0.0003 0.9997 99.98 2.5 454,136,427 71,288 0.0002 0.9998 99.95 3.5 494,457,479 41,296 0.0001 0.9999 99.94 4.5 586,997,558 238,464 0.0004 0.9996 99.93 5.5 570,450,690 194,474 0.0003 0.9997 99.89 6.5 551,352,854 231,303 0.0004 0.9996 99.86 7.5 590,540,190 1,820,068 0.0031 0.9969 99.81 8.5 626,705,764 2,002,411 0.0032 0.9968 99.51 9.5 637,784,380 591,066 0.0009 0.9991 99.19 10.5 631,465,096 478,489 0.0008 0.9992 99.10 11.5 660,383,316 1,168,969 0.0018 0.9982 99.02 12.5 666,548,562 313,764 0.0005 0.9995 98.85 13.5 720,642,025 794,168 0.0011 0.9989 98.80 14.5 726,074,131 1,157,484 0.0016 0.9984 98.69 15.5 730,331,970 1,271,075 0.0017 0.9983 98.53 16.5 729,998,676 2,165,683 0.0030 0.9970 98.36 17.5 726,715,708 751,485 0.0010 0.9990 98.07 18.5 712,199,663 859,087 0.0012 0.9988 97.97 19.5 702,515,386 420,407 0.0006 0.9994 97.85 20.5 700,721,305 1,049,364 0.0015 0.9985 97.79 21.5 693,727,876 791,155 0.0011 0.9989 97.65 22.5 690,348,092 844,022 0.0012 0.9988 97.53 23.5 676,071,480 541,012 0.0008 0.9992 97.41 24.5 669,131,781 1,070,371 0.0016 0.9984 97.34 25.5 661,266,368 1,747,940 0.0026 0.9974 97.18 26.5 654,085,670 1,258,912 0.0019 0.9981 96.92 27.5 635,185,594 1,097,885 0.0017 0.9983 96.74 28.5 624,238,469 962,626 0.0015 0.9985 96.57 29.5 620,788,978 4,263,974 0.0069 0.9931 96.42 30.5 610,317,796 1,265,577 0.0021 0.9979 95.76 31.5 585,415,956 1,894,821 0.0032 0.9968 95.56 32.5 574,998,878 1,347,523 0.0023 0.9977 95.25 33.5 531,288,307 1,511,514 0.0028 0.9972 95.03 34.5 429,514,511 743,788 0.0017 0.9983 94.76 35.5 424,179,833 847,778 0.0020 0.9980 94.59 36.5 398,274,481 863,151 0.0022 0.9978 94.40 37.5 354,523,713 340,801 0.0010 0.9990 94.20 38.5 294,275,735 885,154 0.0030 0.9970 94.11 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 83 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 311 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1936-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 188,062,356 371,947 0.0020 0.9980 93.83 40.5 160,892,608 448,487 0.0028 0.9972 93.64 41.5 112,537,400 1,334,518 0.0119 0.9881 93.38 42.5 98,613,522 630,760 0.0064 0.9936 92.27 43.5 38,915,284 269,143 0.0069 0.9931 91.68 44.5 37,292,432 147,260 0.0039 0.9961 91.05 45.5 30,979,750 288,859 0.0093 0.9907 90.69 46.5 24,374,839 144,218 0.0059 0.9941 89.84 47.5 24,116,960 134,436 0.0056 0.9944 89.31 48.5 23,967,720 75,522 0.0032 0.9968 88.81 49.5 21,564,152 64,555 0.0030 0.9970 88.53 50.5 20,997,961 126,725 0.0060 0.9940 88.27 51.5 20,843,272 207,173 0.0099 0.9901 87.74 52.5 19,126,913 83,671 0.0044 0.9956 86.86 53.5 16,849,176 155,327 0.0092 0.9908 86.48 54.5 12,187,761 148,699 0.0122 0.9878 85.69 55.5 11,902,202 70,095 0.0059 0.9941 84.64 56.5 11,797,943 1,687 0.0001 0.9999 84.14 57.5 10,863,515 44,817 0.0041 0.9959 84.13 58.5 9,042,081 201,203 0.0223 0.9777 83.78 59.5 6,579,061 0.0000 1.0000 81.92 60.5 6,549,786 2,763 0.0004 0.9996 81.92 61.5 4,353,326 1,662 0.0004 0.9996 81.88 62.5 3,141,441 0.0000 1.0000 81.85 63.5 3,121,927 496 0.0002 0.9998 81.85 64.5 3,121,431 0.0000 1.0000 81.84 65.5 1,619,105 11,427 0.0071 0.9929 81.84 66.5 81.26 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 84 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 1 2 B O I L E R P L A N T E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 85 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� w� Uz Uz Zw ZUJ W::E;: W;:E: �LU �LU wu wu 0. :5 0. :5 (ti Q. � Q. ....... r-,. " ....... Lr> ................ 00 00 NN NN 0 �::: rs� --' O'I O'I (]I a, ................ Lr> • ' i\ w > tx: => u � 0 -c - z i3 o1 0 \ A ,- / •• • ? ' l l s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 312 BOILER PLANT EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1916-2017 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 5,747,424,951 628,522 0.0001 0.9999 100.00 0.5 5,637,076,008 3,488,910 0.0006 0.9994 99.99 1.5 5,415,519,942 5,339,402 0.0010 0.9990 99.93 2.5 5,169,872,944 8,324,755 0.0016 0.9984 99.83 3.5 4,979,744,569 36,608,141 0.0074 0.9926 99.67 4.5 4,900,652,436 28,560,528 0.0058 0.9942 98.94 5.5 4,551,151,158 15,505,865 0.0034 0.9966 98.36 6.5 4,103,404,963 15,100,316 0.0037 0.9963 98.02 7.5 3,616,341,003 19,070,871 0.0053 0.9947 97.66 8.5 3,433,783,051 20,703,818 0.0060 0.9940 97.15 9.5 3,188,349,974 25,253,974 0.0079 0.9921 96.56 10.5 3,067,922,979 11,071,966 0.0036 0.9964 95.80 11.5 2,845,571,863 20,405,544 0.0072 0.9928 95.45 12.5 2,742,657,085 15,256,598 0.0056 0.9944 94.77 13.5 2,666,050,583 19,652,262 0.0074 0.9926 94.24 14.5 2,563,897,569 16,760,480 0.0065 0.9935 93.55 15.5 2,494,228,523 18,078,878 0.0072 0.9928 92.93 16.5 2,425,445,660 22,153,641 0.0091 0.9909 92.26 17.5 2,379,482,368 12,842,258 0.0054 0.9946 91.42 18.5 2,304,986,066 20,957,780 0.0091 0.9909 90.92 19.5 2,234,865,171 13,365,559 0.0060 0.9940 90.10 20.5 2,197,506,068 12,165,108 0.0055 0.9945 89.56 21.5 2,164,574,193 15,629,777 0.0072 0.9928 89.06 22.5 2,125,870,580 20,546,629 0.0097 0.9903 88.42 23.5 2,037,621,831 22,705,957 0.0111 0.9889 87.56 24.5 1,974,702,422 20,348,680 0.0103 0.9897 86.59 25.5 1,922,809,369 12,281,692 0.0064 0.9936 85.70 26.5 1,856,121,725 25,668,626 0.0138 0.9862 85.15 27.5 1,698,371,186 9,355,149 0.0055 0.9945 83.97 28.5 1,646,597,735 33,839,482 0.0206 0.9794 83.51 29.5 1,568,335,760 11,175,610 0.0071 0.9929 81.79 30.5 1,534,146,157 12,191,953 0.0079 0.9921 81.21 31.5 1,344,252,642 20,421,112 0.0152 0.9848 80.56 32.5 1,307,885,863 27,091,154 0.0207 0.9793 79.34 33.5 1,183,003,962 16,599,750 0.0140 0.9860 77.70 34.5 923,288,071 6,065,409 0.0066 0.9934 76.61 35.5 911,180,031 8,611,365 0.0095 0.9905 76.10 36.5 733,858,871 21,069,851 0.0287 0.9713 75.38 37.5 655,191,696 10,158,009 0.0155 0.9845 73.22 38.5 531,023,002 5,126,957 0.0097 0.9903 72.09 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 86 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 312 BOILER PLANT EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1916-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 390,705,032 3,126,844 0.0080 0.9920 71.39 40.5 333,391,246 4,197,695 0.0126 0.9874 70.82 41.5 236,661,912 5,943,277 0.0251 0.9749 69.93 42.5 192,407,565 2,103,665 0.0109 0.9891 68.17 43.5 105,715,395 2,869,872 0.0271 0.9729 67.42 44.5 101,588,424 894,075 0.0088 0.9912 65.59 45.5 82,984,727 2,894,834 0.0349 0.9651 65.02 46.5 63,838,054 1,911,991 0.0300 0.9700 62.75 47.5 61,643,275 1,676,197 0.0272 0.9728 60.87 48.5 59,740,867 1,857,597 0.0311 0.9689 59.21 49.5 50,513,278 1,322,412 0.0262 0.9738 57.37 50.5 49,155,441 1,739,907 0.0354 0.9646 55.87 51.5 47,235,847 510,550 0.0108 0.9892 53.89 52.5 44,540,210 477,742 0.0107 0.9893 53.31 53.5 35,319,170 1,005,543 0.0285 0.9715 52.74 54.5 28,404,054 396,288 0.0140 0.9860 51.24 55.5 27,988,836 264,534 0.0095 0.9905 50.52 56.5 27,599,611 139,536 0.0051 0.9949 50.05 57.5 23,575,575 33,505 0.0014 0.9986 49.79 58.5 20,172,645 585,421 0.0290 0.9710 49.72 59.5 15,365,527 0.0000 1.0000 48.28 60.5 15,361,519 4,131 0.0003 0.9997 48.28 61.5 12,294,999 22,807 0.0019 0.9981 48.27 62.5 7,021,753 0.0000 1.0000 48.18 63.5 6,754,394 2,080 0.0003 0.9997 48.18 64.5 6,751,313 2,939 0.0004 0.9996 48.16 65.5 3,009,181 19,030 0.0063 0.9937 48.14 66.5 47.84 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 87 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 312 BOILER PLANT EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1988-2017 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 3,727,337,652 434,770 0.0001 0.9999 100.00 0.5 3,646,498,780 3,110,963 0.0009 0.9991 99.99 1.5 3,606,830,435 4,983,337 0.0014 0.9986 99.90 2.5 3,381,459,029 7,788,373 0.0023 0.9977 99.77 3.5 3,263,143,014 35,891,148 0.0110 0.9890 99.54 4.5 3,435,662,128 28,435,886 0.0083 0.9917 98.44 5.5 3,093,975,773 13,954,791 0.0045 0.9955 97.63 6.5 2,874,054,727 13,821,939 0.0048 0.9952 97.19 7.5 2,497,200,638 17,982,822 0.0072 0.9928 96.72 8.5 2,475,830,131 18,081,551 0.0073 0.9927 96.02 9.5 2,476,961,499 17,727,974 0.0072 0.9928 95.32 10.5 2,482,246,518 10,593,742 0.0043 0.9957 94.64 11.5 2,396,480,839 20,163,470 0.0084 0.9916 94.23 12.5 2,355,461,699 13,189,214 0.0056 0.9944 93.44 13.5 2,430,897,111 18,036,237 0.0074 0.9926 92.92 14.5 2,365,732,767 15,932,590 0.0067 0.9933 92.23 15.5 2,368,180,809 17,897,257 0.0076 0.9924 91.61 16.5 2,327,965,891 20,935,382 0.0090 0.9910 90.92 17.5 2,283,847,821 12,196,122 0.0053 0.9947 90.10 18.5 2,210,041,513 20,868,470 0.0094 0.9906 89.62 19.5 2,153,860,059 13,218,725 0.0061 0.9939 88.77 20.5 2,116,760,059 12,089,638 0.0057 0.9943 88.23 21.5 2,083,991,141 14,781,242 0.0071 0.9929 87.72 22.5 2,049,750,425 20,203,749 0.0099 0.9901 87.10 23.5 1,977,899,136 22,595,639 0.0114 0.9886 86.24 24.5 1,926,103,018 19,895,115 0.0103 0.9897 85.26 25.5 1,875,053,551 12,216,167 0.0065 0.9935 84.37 26.5 1,808,687,712 24,070,441 0.0133 0.9867 83.83 27.5 1,659,825,673 9,241,745 0.0056 0.9944 82.71 28.5 1,609,576,805 33,183,473 0.0206 0.9794 82.25 29.5 1,540,567,845 11,044,870 0.0072 0.9928 80.55 30.5 1,512,047,980 11,952,970 0.0079 0.9921 79.98 31.5 1,322,399,622 20,376,884 0.0154 0.9846 79.34 32.5 1,292,219,705 26,610,293 0.0206 0.9794 78.12 33.5 1,172,073,841 16,344,546 0.0139 0.9861 76.51 34.5 912,619,470 6,025,096 0.0066 0.9934 75.45 35.5 905,346,342 8,608,118 0.0095 0.9905 74.95 36.5 731,575,241 21,020,444 0.0287 0.9713 74.23 37.5 652,971,695 10,123,452 0.0155 0.9845 72.10 38.5 528,839,494 5,085,765 0.0096 0.9904 70.98 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 88 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 312 BOILER PLANT EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 388,566,311 3,109,550 0.0080 0.9920 70.30 40.5 331,325,154 4,184,132 0.0126 0.9874 69.74 41.5 234,615,391 5,804,718 0.0247 0.9753 68.86 42.5 190,801,359 2,103,252 0.0110 0.9890 67.15 43.5 104,136,220 2,864,463 0.0275 0.9725 66.41 44.5 100,021,820 893,639 0.0089 0.9911 64.59 45.5 81,450,749 2,889,784 0.0355 0.9645 64.01 46.5 62,323,052 1,697,027 0.0272 0.9728 61.74 47.5 60,343,268 1,445,485 0.0240 0.9760 60.06 48.5 58,882,564 1,780,378 0.0302 0.9698 58.62 49.5 49,760,436 1,316,591 0.0265 0.9735 56.85 50.5 48,420,192 1,739,067 0.0359 0.9641 55.34 51.5 46,640,249 510,550 0.0109 0.9891 53.36 52.5 44,183,637 477,742 0.0108 0.9892 52.77 53.5 34,964,032 1,005,543 0.0288 0.9712 52.20 54.5 28,068,181 396,288 0.0141 0.9859 50.70 55.5 27,658,008 264,534 0.0096 0.9904 49.98 56.5 27,271,110 139,536 0.0051 0.9949 49.51 57.5 23,255,089 33,505 0.0014 0.9986 49.25 58.5 19,852,159 585,421 0.0295 0.9705 49.18 59.5 15,045,449 0.0000 1.0000 47.73 60.5 15,045,024 4,131 0.0003 0.9997 47.73 61.5 11,979,336 22,807 0.0019 0.9981 47.72 62.5 6,755,209 0.0000 1.0000 47.63 63.5 6,754,394 2,080 0.0003 0.9997 47.63 64.5 6,751,313 2,939 0.0004 0.9996 47.61 65.5 3,009,181 19,030 0.0063 0.9937 47.59 66.5 47.29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 89 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 1 4 T U R B O G E N E R A T O R U N I T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 90 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� w� Uz Uz Zw ZUJ W::E;: W;:E: �LU �LU wu wu 0. :5 0. :5 (ti Q. � Q. ....... r-,. " ....... .... .... .... .... 00 00 NN NN � 9 f8 � 9 O'I O'I (]I a, ................ -, • • 0 w Lil > tx: <( => u � � -c 0 z i3 \ o1 0 l/ v � t / ... � v ,� .,. � ./' ,,R "l· • I s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 314 TURBOGENERATOR UNITS ORIGINAL LIFE TABLE PLACEMENT BAND 1910-2017 EXPERIENCE BAND 1916-2017 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 1,406,785,213 25,882 0.0000 1.0000 100.00 0.5 1,389,862,707 368,498 0.0003 0.9997 100.00 1.5 1,344,589,621 12,729,291 0.0095 0.9905 99.97 2.5 1,312,878,968 758,150 0.0006 0.9994 99.03 3.5 1,293,965,576 1,855,150 0.0014 0.9986 98.97 4.5 1,247,906,072 2,192,396 0.0018 0.9982 98.83 5.5 1,205,819,637 2,181,143 0.0018 0.9982 98.65 6.5 1,117,029,921 2,947,543 0.0026 0.9974 98.47 7.5 1,028,155,371 5,896,008 0.0057 0.9943 98.21 8.5 978,671,445 3,140,207 0.0032 0.9968 97.65 9.5 936,310,920 7,420,401 0.0079 0.9921 97.34 10.5 881,144,727 2,875,993 0.0033 0.9967 96.57 11.5 831,168,311 7,477,546 0.0090 0.9910 96.25 12.5 796,775,644 3,725,498 0.0047 0.9953 95.39 13.5 757,601,076 7,009,828 0.0093 0.9907 94.94 14.5 711,250,406 10,175,486 0.0143 0.9857 94.06 15.5 685,193,574 5,738,283 0.0084 0.9916 92.72 16.5 656,081,576 4,251,902 0.0065 0.9935 91.94 17.5 640,560,200 5,431,909 0.0085 0.9915 91.34 18.5 614,265,265 5,069,412 0.0083 0.9917 90.57 19.5 573,768,790 12,769,519 0.0223 0.9777 89.82 20.5 544,864,605 3,029,104 0.0056 0.9944 87.82 21.5 531,173,650 17,562,659 0.0331 0.9669 87.33 22.5 502,978,029 13,465,016 0.0268 0.9732 84.45 23.5 468,168,667 9,130,773 0.0195 0.9805 82.19 24.5 452,527,832 6,737,352 0.0149 0.9851 80.58 25.5 437,813,017 8,630,697 0.0197 0.9803 79.38 26.5 421,730,021 11,438,028 0.0271 0.9729 77.82 27.5 389,544,881 2,866,937 0.0074 0.9926 75.71 28.5 370,288,275 10,671,157 0.0288 0.9712 75.15 29.5 349,336,900 3,832,546 0.0110 0.9890 72.98 30.5 338,973,651 5,495,882 0.0162 0.9838 72.18 31.5 320,132,435 2,686,032 0.0084 0.9916 71.01 32.5 316,298,582 22,076,159 0.0698 0.9302 70.42 33.5 279,092,381 8,937,227 0.0320 0.9680 65.50 34.5 246,769,697 4,142,580 0.0168 0.9832 63.41 35.5 239,193,057 4,684,818 0.0196 0.9804 62.34 36.5 200,706,415 5,894,528 0.0294 0.9706 61.12 37.5 181,973,597 3,811,480 0.0209 0.9791 59.32 38.5 157,315,286 940,052 0.0060 0.9940 58.08 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 91 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 314 TURBOGENERATOR UNITS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1910-2017 EXPERIENCE BAND 1916-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 117,719,365 879,562 0.0075 0.9925 57.74 40.5 93,352,141 446,867 0.0048 0.9952 57.30 41.5 82,434,788 986,969 0.0120 0.9880 57.03 42.5 70,343,377 242,039 0.0034 0.9966 56.35 43.5 57,801,615 1,009,686 0.0175 0.9825 56.15 44.5 56,715,738 945,642 0.0167 0.9833 55.17 45.5 47,986,171 780,078 0.0163 0.9837 54.25 46.5 40,491,435 1,146,656 0.0283 0.9717 53.37 47.5 39,338,821 977,796 0.0249 0.9751 51.86 48.5 38,060,017 467,494 0.0123 0.9877 50.57 49.5 33,540,763 63,662 0.0019 0.9981 49.95 50.5 33,469,919 1,574,247 0.0470 0.9530 49.85 51.5 31,822,851 196,591 0.0062 0.9938 47.51 52.5 29,444,148 270,870 0.0092 0.9908 47.22 53.5 25,021,730 204,012 0.0082 0.9918 46.78 54.5 20,601,036 225,776 0.0110 0.9890 46.40 55.5 20,373,776 36,905 0.0018 0.9982 45.89 56.5 20,331,470 74,345 0.0037 0.9963 45.81 57.5 17,390,287 50,287 0.0029 0.9971 45.64 58.5 14,919,674 81,343 0.0055 0.9945 45.51 59.5 12,328,912 0.0000 1.0000 45.26 60.5 12,280,971 6,639 0.0005 0.9995 45.26 61.5 10,764,758 6,479 0.0006 0.9994 45.24 62.5 6,792,053 0.0000 1.0000 45.21 63.5 6,488,803 0.0000 1.0000 45.21 64.5 6,488,803 0.0000 1.0000 45.21 65.5 2,860,187 0.0000 1.0000 45.21 66.5 45.21 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 92 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 314 TURBOGENERATOR UNITS ORIGINAL LIFE TABLE PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 886,028,869 2,283 0.0000 1.0000 100.00 0.5 874,458,692 227,933 0.0003 0.9997 100.00 1.5 846,104,957 617,238 0.0007 0.9993 99.97 2.5 829,571,051 676,100 0.0008 0.9992 99.90 3.5 838,110,139 1,793,892 0.0021 0.9979 99.82 4.5 845,673,457 2,064,701 0.0024 0.9976 99.61 5.5 805,213,491 1,432,022 0.0018 0.9982 99.36 6.5 763,326,919 2,703,720 0.0035 0.9965 99.19 7.5 704,091,205 5,873,028 0.0083 0.9917 98.83 8.5 692,640,558 3,131,220 0.0045 0.9955 98.01 9.5 715,601,337 7,000,487 0.0098 0.9902 97.57 10.5 704,551,847 2,601,074 0.0037 0.9963 96.61 11.5 675,301,534 7,319,575 0.0108 0.9892 96.26 12.5 667,201,804 3,713,018 0.0056 0.9944 95.21 13.5 650,543,531 6,865,380 0.0106 0.9894 94.68 14.5 617,809,352 7,600,676 0.0123 0.9877 93.68 15.5 620,854,013 5,733,526 0.0092 0.9908 92.53 16.5 603,235,879 4,233,540 0.0070 0.9930 91.68 17.5 587,752,292 5,373,462 0.0091 0.9909 91.03 18.5 561,533,356 5,012,202 0.0089 0.9911 90.20 19.5 527,583,334 12,646,723 0.0240 0.9760 89.40 20.5 498,810,313 3,016,791 0.0060 0.9940 87.25 21.5 485,134,488 17,106,796 0.0353 0.9647 86.72 22.5 459,466,913 13,422,909 0.0292 0.9708 83.67 23.5 431,131,725 9,129,485 0.0212 0.9788 81.22 24.5 421,473,649 6,551,846 0.0155 0.9845 79.50 25.5 406,946,621 8,601,576 0.0211 0.9789 78.27 26.5 391,205,840 10,832,342 0.0277 0.9723 76.61 27.5 363,871,379 2,860,329 0.0079 0.9921 74.49 28.5 345,347,377 10,479,029 0.0303 0.9697 73.91 29.5 328,366,798 3,634,184 0.0111 0.9889 71.66 30.5 322,250,129 5,112,615 0.0159 0.9841 70.87 31.5 303,792,926 2,588,349 0.0085 0.9915 69.75 32.5 304,426,913 22,069,307 0.0725 0.9275 69.15 33.5 269,636,154 8,337,232 0.0309 0.9691 64.14 34.5 237,913,576 4,131,647 0.0174 0.9826 62.16 35.5 234,052,799 4,684,255 0.0200 0.9800 61.08 36.5 198,540,609 5,887,735 0.0297 0.9703 59.85 37.5 179,815,440 3,769,230 0.0210 0.9790 58.08 38.5 155,199,379 939,913 0.0061 0.9939 56.86 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 93 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 314 TURBOGENERATOR UNITS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 115,604,274 838,012 0.0072 0.9928 56.52 40.5 91,323,190 446,315 0.0049 0.9951 56.11 41.5 80,406,388 986,969 0.0123 0.9877 55.83 42.5 68,641,338 241,227 0.0035 0.9965 55.15 43.5 56,105,298 1,009,441 0.0180 0.9820 54.95 44.5 55,027,541 945,642 0.0172 0.9828 53.96 45.5 46,317,139 780,011 0.0168 0.9832 53.04 46.5 38,849,836 905,441 0.0233 0.9767 52.14 47.5 37,938,973 949,937 0.0250 0.9750 50.93 48.5 36,989,036 467,494 0.0126 0.9874 49.65 49.5 32,470,131 63,662 0.0020 0.9980 49.03 50.5 32,402,440 1,574,247 0.0486 0.9514 48.93 51.5 30,828,193 196,591 0.0064 0.9936 46.55 52.5 29,075,904 270,870 0.0093 0.9907 46.26 53.5 24,653,486 204,012 0.0083 0.9917 45.83 54.5 20,232,792 225,776 0.0112 0.9888 45.45 55.5 20,005,532 36,905 0.0018 0.9982 44.94 56.5 19,963,226 74,345 0.0037 0.9963 44.86 57.5 17,022,043 50,287 0.0030 0.9970 44.69 58.5 14,551,430 81,343 0.0056 0.9944 44.56 59.5 12,016,516 0.0000 1.0000 44.31 60.5 11,968,575 6,639 0.0006 0.9994 44.31 61.5 10,461,508 6,479 0.0006 0.9994 44.28 62.5 6,488,803 0.0000 1.0000 44.26 63.5 6,488,803 0.0000 1.0000 44.26 64.5 6,488,803 0.0000 1.0000 44.26 65.5 2,860,187 0.0000 1.0000 44.26 66.5 44.26 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 94 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 1 5 A C C E S S O R Y E L E C T R I C E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 95 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � � w� Z Uz w Zw w :,: w :,: "' w "'w � u wu :5 Q. :5 Q. � Q. �� 00 00 NN NN ID .!. rs� �� mm mm �� • ' lJ) w N > tx: er:: => u ' � 0 -c / 00 z i3 <{ "' � 0 - / / I s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1916-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 532,398,271 2,772 0.0000 1.0000 100.00 0.5 527,122,843 141,311 0.0003 0.9997 100.00 1.5 521,777,943 23,845 0.0000 1.0000 99.97 2.5 519,303,113 104,404 0.0002 0.9998 99.97 3.5 506,137,805 304,034 0.0006 0.9994 99.95 4.5 502,345,258 106,783 0.0002 0.9998 99.89 5.5 474,916,885 659,559 0.0014 0.9986 99.87 6.5 436,240,193 615,162 0.0014 0.9986 99.73 7.5 390,084,471 222,917 0.0006 0.9994 99.59 8.5 386,209,045 603,318 0.0016 0.9984 99.53 9.5 364,927,138 927,216 0.0025 0.9975 99.38 10.5 358,235,961 282,576 0.0008 0.9992 99.12 11.5 340,015,441 183,365 0.0005 0.9995 99.04 12.5 335,982,879 445,706 0.0013 0.9987 98.99 13.5 332,823,709 278,942 0.0008 0.9992 98.86 14.5 330,416,295 1,106,602 0.0033 0.9967 98.78 15.5 328,105,022 1,228,646 0.0037 0.9963 98.45 16.5 325,585,858 504,022 0.0015 0.9985 98.08 17.5 324,784,241 638,845 0.0020 0.9980 97.93 18.5 323,052,621 217,719 0.0007 0.9993 97.73 19.5 318,356,985 348,083 0.0011 0.9989 97.67 20.5 317,204,302 592,727 0.0019 0.9981 97.56 21.5 315,481,413 429,107 0.0014 0.9986 97.38 22.5 313,724,367 607,574 0.0019 0.9981 97.25 23.5 310,924,621 485,581 0.0016 0.9984 97.06 24.5 309,546,691 2,040,572 0.0066 0.9934 96.91 25.5 305,733,460 491,811 0.0016 0.9984 96.27 26.5 304,700,050 581,203 0.0019 0.9981 96.11 27.5 297,625,855 679,780 0.0023 0.9977 95.93 28.5 293,508,787 1,274,913 0.0043 0.9957 95.71 29.5 291,520,158 352,391 0.0012 0.9988 95.29 30.5 290,231,898 386,459 0.0013 0.9987 95.18 31.5 286,163,525 596,171 0.0021 0.9979 95.05 32.5 284,984,810 910,171 0.0032 0.9968 94.85 33.5 274,091,029 837,910 0.0031 0.9969 94.55 34.5 221,931,229 447,396 0.0020 0.9980 94.26 35.5 220,489,648 413,636 0.0019 0.9981 94.07 36.5 175,014,453 479,505 0.0027 0.9973 93.90 37.5 152,539,003 492,557 0.0032 0.9968 93.64 38.5 125,825,757 214,312 0.0017 0.9983 93.34 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 96 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1916-2017 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 81,197,697 191,791 0.0024 0.9976 93.18 40.5 65,449,380 388,851 0.0059 0.9941 92.96 41.5 49,254,474 428,101 0.0087 0.9913 92.40 42.5 39,022,160 215,033 0.0055 0.9945 91.60 43.5 20,400,002 125,371 0.0061 0.9939 91.10 44.5 20,206,281 57,186 0.0028 0.9972 90.54 45.5 16,872,458 189,902 0.0113 0.9887 90.28 46.5 12,735,613 157,345 0.0124 0.9876 89.26 47.5 12,544,686 180,990 0.0144 0.9856 88.16 48.5 12,303,596 37,938 0.0031 0.9969 86.89 49.5 10,576,144 61,831 0.0058 0.9942 86.62 50.5 10,447,864 23,169 0.0022 0.9978 86.12 51.5 10,368,131 43,470 0.0042 0.9958 85.92 52.5 9,563,655 17,964 0.0019 0.9981 85.56 53.5 7,737,839 60,123 0.0078 0.9922 85.40 54.5 6,210,149 41,375 0.0067 0.9933 84.74 55.5 6,168,774 120,658 0.0196 0.9804 84.17 56.5 5,536,627 12,489 0.0023 0.9977 82.53 57.5 5,128,906 1,261 0.0002 0.9998 82.34 58.5 4,393,120 117,289 0.0267 0.9733 82.32 59.5 3,254,835 6,272 0.0019 0.9981 80.12 60.5 3,241,109 895 0.0003 0.9997 79.97 61.5 2,425,481 854 0.0004 0.9996 79.95 62.5 1,572,456 0.0000 1.0000 79.92 63.5 1,524,999 0.0000 1.0000 79.92 64.5 1,524,271 17,808 0.0117 0.9883 79.92 65.5 653,014 10,462 0.0160 0.9840 78.99 66.5 77.72 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 97 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 220,802,255 0.0000 1.0000 100.00 0.5 216,877,542 141,311 0.0007 0.9993 100.00 1.5 215,190,444 7,120 0.0000 1.0000 99.93 2.5 213,318,364 31,759 0.0001 0.9999 99.93 3.5 210,738,513 294,679 0.0014 0.9986 99.92 4.5 259,092,736 95,715 0.0004 0.9996 99.78 5.5 232,625,832 489,525 0.0021 0.9979 99.74 6.5 240,258,522 588,291 0.0024 0.9976 99.53 7.5 217,569,784 210,397 0.0010 0.9990 99.29 8.5 240,963,119 334,378 0.0014 0.9986 99.19 9.5 267,273,326 674,008 0.0025 0.9975 99.05 10.5 277,718,769 248,135 0.0009 0.9991 98.80 11.5 277,058,969 112,075 0.0004 0.9996 98.71 12.5 283,927,859 125,710 0.0004 0.9996 98.67 13.5 300,863,896 225,075 0.0007 0.9993 98.63 14.5 302,709,097 1,051,145 0.0035 0.9965 98.56 15.5 308,460,293 1,215,878 0.0039 0.9961 98.22 16.5 310,274,526 492,894 0.0016 0.9984 97.83 17.5 309,519,305 578,995 0.0019 0.9981 97.67 18.5 307,890,754 178,302 0.0006 0.9994 97.49 19.5 305,215,845 265,154 0.0009 0.9991 97.43 20.5 304,197,413 581,895 0.0019 0.9981 97.35 21.5 302,562,722 305,125 0.0010 0.9990 97.16 22.5 301,831,303 489,162 0.0016 0.9984 97.06 23.5 301,422,561 461,773 0.0015 0.9985 96.91 24.5 301,904,199 2,035,164 0.0067 0.9933 96.76 25.5 298,100,936 489,939 0.0016 0.9984 96.11 26.5 297,590,766 575,002 0.0019 0.9981 95.95 27.5 290,983,285 672,479 0.0023 0.9977 95.76 28.5 286,973,341 1,107,568 0.0039 0.9961 95.54 29.5 286,381,288 346,236 0.0012 0.9988 95.17 30.5 285,909,727 372,538 0.0013 0.9987 95.06 31.5 281,873,383 590,859 0.0021 0.9979 94.93 32.5 281,747,705 899,595 0.0032 0.9968 94.74 33.5 271,831,331 615,895 0.0023 0.9977 94.43 34.5 219,894,274 446,044 0.0020 0.9980 94.22 35.5 219,366,312 413,138 0.0019 0.9981 94.03 36.5 174,640,057 475,565 0.0027 0.9973 93.85 37.5 152,168,597 492,509 0.0032 0.9968 93.59 38.5 125,457,932 214,312 0.0017 0.9983 93.29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 98 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1988-2017 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 80,829,980 191,545 0.0024 0.9976 93.13 40.5 65,090,970 388,807 0.0060 0.9940 92.91 41.5 48,897,657 425,661 0.0087 0.9913 92.36 42.5 38,745,836 200,005 0.0052 0.9948 91.55 43.5 20,138,785 125,327 0.0062 0.9938 91.08 44.5 19,947,303 57,186 0.0029 0.9971 90.51 45.5 16,618,657 189,835 0.0114 0.9886 90.25 46.5 12,485,896 63,374 0.0051 0.9949 89.22 47.5 12,388,947 180,990 0.0146 0.9854 88.77 48.5 12,198,581 37,938 0.0031 0.9969 87.47 49.5 10,471,168 61,831 0.0059 0.9941 87.20 50.5 10,348,277 22,668 0.0022 0.9978 86.69 51.5 10,281,946 43,470 0.0042 0.9958 86.50 52.5 9,496,031 17,964 0.0019 0.9981 86.13 53.5 7,670,490 60,123 0.0078 0.9922 85.97 54.5 6,142,800 41,375 0.0067 0.9933 85.29 55.5 6,101,425 120,658 0.0198 0.9802 84.72 56.5 5,469,278 12,489 0.0023 0.9977 83.04 57.5 5,061,556 1,261 0.0002 0.9998 82.85 58.5 4,327,135 112,289 0.0259 0.9741 82.83 59.5 3,194,041 3,598 0.0011 0.9989 80.68 60.5 3,183,121 895 0.0003 0.9997 80.59 61.5 2,367,632 854 0.0004 0.9996 80.57 62.5 1,524,999 0.0000 1.0000 80.54 63.5 1,524,999 0.0000 1.0000 80.54 64.5 1,524,271 17,808 0.0117 0.9883 80.54 65.5 653,014 10,462 0.0160 0.9840 79.60 66.5 78.33 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 99 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 1 6 M I S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 100 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� w� Uz Uz Zw ZUJ W::E;: W;:E: �LU �LU wu wu 0. :5 0. :5 (ti Q. � Q. ....... r-,. " ....... .... .... .... .... 00 00 NN NN �::: rs� °' O'I en er, ................ • ' w 0 > --' tx: ' => LI) u � 7 -c <(' z i3 � o1 0 0 \ \ J l/ v 4· � ,I /} • ,I /. .- • I v s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1916-2017 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 47,215,349 0.0000 1.0000 100.00 0.5 45,967,235 121,890 0.0027 0.9973 100.00 1.5 45,633,015 229,150 0.0050 0.9950 99.73 2.5 45,194,321 299,754 0.0066 0.9934 99.23 3.5 44,668,191 293,232 0.0066 0.9934 98.58 4.5 43,499,912 271,275 0.0062 0.9938 97.93 5.5 42,741,181 765,221 0.0179 0.9821 97.32 6.5 41,469,149 452,388 0.0109 0.9891 95.58 7.5 36,735,121 600,224 0.0163 0.9837 94.53 8.5 33,005,773 515,905 0.0156 0.9844 92.99 9.5 32,239,425 460,971 0.0143 0.9857 91.53 10.5 30,463,653 232,916 0.0076 0.9924 90.23 11.5 27,323,806 502,646 0.0184 0.9816 89.54 12.5 26,636,558 1,463,065 0.0549 0.9451 87.89 13.5 24,597,981 1,077,347 0.0438 0.9562 83.06 14.5 23,412,982 219,930 0.0094 0.9906 79.42 15.5 22,699,293 213,958 0.0094 0.9906 78.68 16.5 21,349,472 360,875 0.0169 0.9831 77.94 17.5 20,974,911 632,880 0.0302 0.9698 76.62 18.5 19,868,653 372,173 0.0187 0.9813 74.31 19.5 19,448,482 53,204 0.0027 0.9973 72.92 20.5 18,812,872 192,330 0.0102 0.9898 72.72 21.5 18,544,163 197,137 0.0106 0.9894 71.97 22.5 18,345,851 142,076 0.0077 0.9923 71.21 23.5 17,484,802 354,223 0.0203 0.9797 70.66 24.5 17,066,961 646,222 0.0379 0.9621 69.22 25.5 16,089,901 133,698 0.0083 0.9917 66.60 26.5 15,821,390 393,222 0.0249 0.9751 66.05 27.5 15,237,936 16,697 0.0011 0.9989 64.41 28.5 15,083,940 1,076,392 0.0714 0.9286 64.34 29.5 13,866,901 125,278 0.0090 0.9910 59.75 30.5 13,715,943 282,742 0.0206 0.9794 59.21 31.5 12,945,929 147,214 0.0114 0.9886 57.99 32.5 12,775,558 260,626 0.0204 0.9796 57.33 33.5 11,864,343 285,943 0.0241 0.9759 56.16 34.5 10,074,997 4,289 0.0004 0.9996 54.80 35.5 10,022,854 199,198 0.0199 0.9801 54.78 36.5 7,047,450 70,887 0.0101 0.9899 53.69 37.5 6,121,526 179,810 0.0294 0.9706 53.15 38.5 3,905,608 54,643 0.0140 0.9860 51.59 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 101 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1916-2017 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 2,862,063 36,262 0.0127 0.9873 50.87 40.5 2,412,104 0.0000 1.0000 50.22 41.5 1,896,081 55,803 0.0294 0.9706 50.22 42.5 1,673,410 22,114 0.0132 0.9868 48.75 43.5 1,050,814 0.0000 1.0000 48.10 44.5 1,050,405 8,750 0.0083 0.9917 48.10 45.5 899,054 3,259 0.0036 0.9964 47.70 46.5 688,622 5,446 0.0079 0.9921 47.53 47.5 682,607 3,542 0.0052 0.9948 47.15 48.5 677,826 2,412 0.0036 0.9964 46.91 49.5 392,744 19 0.0000 1.0000 46.74 50.5 390,747 0.0000 1.0000 46.74 51.5 379,412 0.0000 1.0000 46.74 52.5 338,728 0.0000 1.0000 46.74 53.5 299,710 0.0000 1.0000 46.74 54.5 203,787 50,815 0.2494 0.7506 46.74 55.5 152,860 0.0000 1.0000 35.08 56.5 152,784 0.0000 1.0000 35.08 57.5 129,352 0.0000 1.0000 35.08 58.5 84,832 0.0000 1.0000 35.08 59.5 84,686 0.0000 1.0000 35.08 60.5 84,682 0.0000 1.0000 35.08 61.5 81,377 0.0000 1.0000 35.08 62.5 33,965 0.0000 1.0000 35.08 63.5 33,965 0.0000 1.0000 35.08 64.5 33,965 0.0000 1.0000 35.08 65.5 21,262 0.0000 1.0000 35.08 66.5 35.08 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 102 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1936-2017 EXPERIENCE BAND 1988-2017 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 24,326,574 0.0000 1.0000 100.00 0.5 23,273,419 1,613 0.0001 0.9999 100.00 1.5 24,333,845 7,792 0.0003 0.9997 99.99 2.5 24,333,869 146,034 0.0060 0.9940 99.96 3.5 25,915,196 185,416 0.0072 0.9928 99.36 4.5 26,999,114 92,282 0.0034 0.9966 98.65 5.5 26,569,052 632,193 0.0238 0.9762 98.31 6.5 28,396,516 189,928 0.0067 0.9933 95.97 7.5 25,036,730 428,086 0.0171 0.9829 95.33 8.5 24,176,357 435,472 0.0180 0.9820 93.70 9.5 25,552,012 218,130 0.0085 0.9915 92.01 10.5 24,782,846 114,386 0.0046 0.9954 91.23 11.5 22,736,818 476,136 0.0209 0.9791 90.81 12.5 22,842,301 1,322,261 0.0579 0.9421 88.91 13.5 21,871,279 1,054,692 0.0482 0.9518 83.76 14.5 20,996,900 200,806 0.0096 0.9904 79.72 15.5 21,096,855 211,259 0.0100 0.9900 78.96 16.5 20,034,578 320,887 0.0160 0.9840 78.17 17.5 19,701,542 598,231 0.0304 0.9696 76.92 18.5 18,631,939 350,141 0.0188 0.9812 74.58 19.5 18,579,874 51,558 0.0028 0.9972 73.18 20.5 17,947,040 160,597 0.0089 0.9911 72.98 21.5 17,714,773 158,382 0.0089 0.9911 72.32 22.5 17,627,484 126,346 0.0072 0.9928 71.68 23.5 16,822,564 344,836 0.0205 0.9795 71.16 24.5 16,612,628 627,377 0.0378 0.9622 69.70 25.5 15,654,879 130,865 0.0084 0.9916 67.07 26.5 15,394,655 391,973 0.0255 0.9745 66.51 27.5 14,840,837 14,476 0.0010 0.9990 64.82 28.5 14,692,295 1,073,524 0.0731 0.9269 64.75 29.5 13,521,043 124,830 0.0092 0.9908 60.02 30.5 13,455,642 276,898 0.0206 0.9794 59.47 31.5 12,691,738 146,665 0.0116 0.9884 58.24 32.5 12,590,341 258,130 0.0205 0.9795 57.57 33.5 11,745,592 283,129 0.0241 0.9759 56.39 34.5 9,959,776 1,663 0.0002 0.9998 55.03 35.5 9,934,533 198,762 0.0200 0.9800 55.02 36.5 7,003,231 70,887 0.0101 0.9899 53.92 37.5 6,077,456 179,810 0.0296 0.9704 53.38 38.5 3,861,790 54,643 0.0141 0.9859 51.80 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 103 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1936-2017 EXPERIENCE BAND 1988-2017 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 2,819,573 36,243 0.0129 0.9871 51.06 40.5 2,371,742 0.0000 1.0000 50.41 41.5 1,855,735 55,803 0.0301 0.9699 50.41 42.5 1,634,600 21,942 0.0134 0.9866 48.89 43.5 1,013,378 0.0000 1.0000 48.24 44.5 1,013,378 8,750 0.0086 0.9914 48.24 45.5 863,067 3,053 0.0035 0.9965 47.82 46.5 655,370 0.0000 1.0000 47.65 47.5 655,370 3,542 0.0054 0.9946 47.65 48.5 651,828 2,412 0.0037 0.9963 47.39 49.5 367,113 0.0000 1.0000 47.22 50.5 366,468 0.0000 1.0000 47.22 51.5 369,470 0.0000 1.0000 47.22 52.5 335,912 0.0000 1.0000 47.22 53.5 296,905 0.0000 1.0000 47.22 54.5 201,016 50,815 0.2528 0.7472 47.22 55.5 150,201 0.0000 1.0000 35.28 56.5 150,201 0.0000 1.0000 35.28 57.5 127,012 0.0000 1.0000 35.28 58.5 83,898 0.0000 1.0000 35.28 59.5 83,898 0.0000 1.0000 35.28 60.5 83,898 0.0000 1.0000 35.28 61.5 80,896 0.0000 1.0000 35.28 62.5 33,965 0.0000 1.0000 35.28 63.5 33,965 0.0000 1.0000 35.28 64.5 33,965 0.0000 1.0000 35.28 65.5 21,262 0.0000 1.0000 35.28 66.5 35.28 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 104 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 3 1 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 105 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �� 00 NN cb J,, � "' "' 00 �� • w > tx: => u � -c z i3 "' 0 'I/ y - I-< -, In ,J � v lo.. ; � ) - 'I s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 - g U) - a: � > z w 0 (!) 00 "' PACIFICORP ACCOUNT 331 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1918-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 273,480,081 519 0.0000 1.0000 100.00 0.5 261,981,614 7,510 0.0000 1.0000 100.00 1.5 259,727,798 2,823,517 0.0109 0.9891 100.00 2.5 242,964,701 83,138 0.0003 0.9997 98.91 3.5 184,845,691 60,786 0.0003 0.9997 98.88 4.5 178,726,690 124,842 0.0007 0.9993 98.84 5.5 139,088,580 152,376 0.0011 0.9989 98.77 6.5 108,432,188 88,814 0.0008 0.9992 98.67 7.5 103,700,033 92,240 0.0009 0.9991 98.59 8.5 93,743,332 216,425 0.0023 0.9977 98.50 9.5 90,112,814 54,539 0.0006 0.9994 98.27 10.5 87,273,006 115,393 0.0013 0.9987 98.21 11.5 84,920,955 71,014 0.0008 0.9992 98.08 12.5 82,710,730 96,191 0.0012 0.9988 98.00 13.5 79,581,370 96,008 0.0012 0.9988 97.89 14.5 78,700,269 99,182 0.0013 0.9987 97.77 15.5 76,698,720 149,968 0.0020 0.9980 97.64 16.5 75,664,811 222,811 0.0029 0.9971 97.45 17.5 74,313,234 177,799 0.0024 0.9976 97.17 18.5 72,315,158 407,658 0.0056 0.9944 96.93 19.5 71,676,569 302,526 0.0042 0.9958 96.39 20.5 68,521,241 174,665 0.0025 0.9975 95.98 21.5 64,895,060 519,700 0.0080 0.9920 95.74 22.5 60,047,451 137,719 0.0023 0.9977 94.97 23.5 54,791,535 242,314 0.0044 0.9956 94.75 24.5 40,971,518 107,780 0.0026 0.9974 94.33 25.5 33,460,664 132,525 0.0040 0.9960 94.08 26.5 32,459,157 59,956 0.0018 0.9982 93.71 27.5 31,269,373 125,648 0.0040 0.9960 93.54 28.5 30,160,048 65,233 0.0022 0.9978 93.16 29.5 28,884,763 57,103 0.0020 0.9980 92.96 30.5 28,641,300 121,110 0.0042 0.9958 92.78 31.5 27,252,818 18,215 0.0007 0.9993 92.38 32.5 26,365,294 128,733 0.0049 0.9951 92.32 33.5 26,115,925 68,960 0.0026 0.9974 91.87 34.5 25,103,782 90,130 0.0036 0.9964 91.63 35.5 24,717,100 75,915 0.0031 0.9969 91.30 36.5 24,517,552 132,603 0.0054 0.9946 91.02 37.5 24,045,735 40,659 0.0017 0.9983 90.53 38.5 23,709,388 49,502 0.0021 0.9979 90.37 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 106 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 331 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1918-2017 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 23,425,958 38,403 0.0016 0.9984 90.19 40.5 23,073,632 91,116 0.0039 0.9961 90.04 41.5 22,923,366 48,152 0.0021 0.9979 89.68 42.5 22,748,140 130,248 0.0057 0.9943 89.49 43.5 22,404,563 61,007 0.0027 0.9973 88.98 44.5 22,226,834 38,302 0.0017 0.9983 88.74 45.5 21,985,205 53,994 0.0025 0.9975 88.59 46.5 21,712,385 45,126 0.0021 0.9979 88.37 47.5 21,128,308 54,742 0.0026 0.9974 88.19 48.5 21,040,297 99,216 0.0047 0.9953 87.96 49.5 20,605,241 52,715 0.0026 0.9974 87.54 50.5 20,517,066 11,917 0.0006 0.9994 87.32 51.5 19,708,342 178,992 0.0091 0.9909 87.27 52.5 19,367,483 117,893 0.0061 0.9939 86.47 53.5 19,145,474 87,951 0.0046 0.9954 85.95 54.5 19,002,341 32,017 0.0017 0.9983 85.55 55.5 17,829,372 66,080 0.0037 0.9963 85.41 56.5 17,723,027 101,677 0.0057 0.9943 85.09 57.5 17,411,483 16,042 0.0009 0.9991 84.60 58.5 17,350,145 45,312 0.0026 0.9974 84.53 59.5 13,183,769 52,829 0.0040 0.9960 84.31 60.5 13,017,824 43,299 0.0033 0.9967 83.97 61.5 12,298,771 24,213 0.0020 0.9980 83.69 62.5 11,666,037 7,255 0.0006 0.9994 83.52 63.5 11,648,882 14,889 0.0013 0.9987 83.47 64.5 8,164,603 8,659 0.0011 0.9989 83.37 65.5 7,143,640 2,262 0.0003 0.9997 83.28 66.5 6,695,167 28,107 0.0042 0.9958 83.25 67.5 6,017,106 120,039 0.0199 0.9801 82.90 68.5 5,863,599 20,779 0.0035 0.9965 81.25 69.5 5,828,910 3,535 0.0006 0.9994 80.96 70.5 5,810,877 12,684 0.0022 0.9978 80.91 71.5 5,789,535 6,223 0.0011 0.9989 80.73 72.5 5,781,439 63,965 0.0111 0.9889 80.65 73.5 5,702,471 30,220 0.0053 0.9947 79.75 74.5 5,670,650 51,141 0.0090 0.9910 79.33 75.5 5,611,445 34,790 0.0062 0.9938 78.62 76.5 5,565,224 106,332 0.0191 0.9809 78.13 77.5 5,452,448 114,250 0.0210 0.9790 76.64 78.5 5,328,793 21,565 0.0040 0.9960 75.03 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 107 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 331 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1918-2017 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 5,302,321 8,465 0.0016 0.9984 74.73 80.5 5,292,550 2,224 0.0004 0.9996 74.61 81.5 5,282,821 1,081 0.0002 0.9998 74.58 82.5 5,278,744 4,239 0.0008 0.9992 74.56 83.5 5,271,948 18,885 0.0036 0.9964 74.50 84.5 4,314,788 1,606 0.0004 0.9996 74.23 85.5 4,113,192 1,679 0.0004 0.9996 74.21 86.5 4,107,921 78 0.0000 1.0000 74.18 87.5 4,103,471 186 0.0000 1.0000 74.18 88.5 4,071,271 41,112 0.0101 0.9899 74.17 89.5 3,705,666 6,216 0.0017 0.9983 73.42 90.5 3,192,720 297 0.0001 0.9999 73.30 91.5 3,157,028 13,874 0.0044 0.9956 73.29 92.5 2,783,402 2,029 0.0007 0.9993 72.97 93.5 2,367,493 11,593 0.0049 0.9951 72.92 94.5 2,146,046 0.0000 1.0000 72.56 95.5 2,115,624 4,579 0.0022 0.9978 72.56 96.5 2,109,950 8,134 0.0039 0.9961 72.40 97.5 2,046,929 6,307 0.0031 0.9969 72.12 98.5 2,031,862 2,718 0.0013 0.9987 71.90 99.5 1,780,708 1,679 0.0009 0.9991 71.81 100.5 1,073,825 89 0.0001 0.9999 71.74 101.5 1,054,006 9,653 0.0092 0.9908 71.73 102.5 675,451 5,820 0.0086 0.9914 71.08 103.5 383,599 388 0.0010 0.9990 70.46 104.5 344,350 0.0000 1.0000 70.39 105.5 344,350 8,260 0.0240 0.9760 70.39 106.5 208,270 0.0000 1.0000 68.70 107.5 194,373 0.0000 1.0000 68.70 108.5 194,373 57 0.0003 0.9997 68.70 109.5 122,848 939 0.0076 0.9924 68.68 110.5 110,931 1,950 0.0176 0.9824 68.16 111.5 107,427 0.0000 1.0000 66.96 112.5 107,427 0.0000 1.0000 66.96 113.5 107,427 809 0.0075 0.9925 66.96 114.5 96,609 0.0000 1.0000 66.46 115.5 94,990 0.0000 1.0000 66.46 116.5 94,990 0.0000 1.0000 66.46 117.5 94,990 0.0000 1.0000 66.46 118.5 94,990 0.0000 1.0000 66.46 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 108 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 331 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1918-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 119.5 94,990 1,992 0.0210 0.9790 66.46 120.5 50,303 956 0.0190 0.9810 65.06 121.5 26,327 0.0000 1.0000 63.83 122.5 63.83 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 109 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 3 2 R E S E R V O I R S , D A M S A N D W A T E R W A Y S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 110 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �� 00 NN co .!. � "' "' 00 �� • w > tx: => u � -c z i3 "' 0 . ' '<'. ,}r ' � < ; � • s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 - g U) - a: � > z w 0 (!) 00 "' PACIFICORP ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS ORIGINAL LIFE TABLE PLACEMENT BAND 1891-2017 EXPERIENCE BAND 1918-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 558,277,128 51,891 0.0001 0.9999 100.00 0.5 550,374,293 442,551 0.0008 0.9992 99.99 1.5 542,003,728 1,151,014 0.0021 0.9979 99.91 2.5 533,895,454 702,934 0.0013 0.9987 99.70 3.5 525,467,032 783,767 0.0015 0.9985 99.57 4.5 503,048,200 1,081,392 0.0021 0.9979 99.42 5.5 405,724,073 117,216 0.0003 0.9997 99.20 6.5 370,291,318 177,025 0.0005 0.9995 99.18 7.5 356,882,583 331,184 0.0009 0.9991 99.13 8.5 336,312,407 535,756 0.0016 0.9984 99.04 9.5 321,492,167 67,676 0.0002 0.9998 98.88 10.5 312,481,142 200,111 0.0006 0.9994 98.86 11.5 302,016,948 259,388 0.0009 0.9991 98.79 12.5 295,892,120 367,755 0.0012 0.9988 98.71 13.5 281,717,442 395,414 0.0014 0.9986 98.59 14.5 274,241,011 453,791 0.0017 0.9983 98.45 15.5 269,643,542 392,721 0.0015 0.9985 98.29 16.5 256,990,936 378,825 0.0015 0.9985 98.14 17.5 252,536,345 131,786 0.0005 0.9995 98.00 18.5 251,032,581 135,923 0.0005 0.9995 97.95 19.5 249,943,309 1,165,659 0.0047 0.9953 97.89 20.5 248,117,854 3,344,841 0.0135 0.9865 97.44 21.5 239,340,624 109,604 0.0005 0.9995 96.12 22.5 234,014,041 369,596 0.0016 0.9984 96.08 23.5 225,802,371 943,777 0.0042 0.9958 95.93 24.5 221,433,921 277,288 0.0013 0.9987 95.53 25.5 213,610,449 842,552 0.0039 0.9961 95.41 26.5 205,369,816 382,318 0.0019 0.9981 95.03 27.5 199,975,468 850,155 0.0043 0.9957 94.85 28.5 195,439,124 637,282 0.0033 0.9967 94.45 29.5 191,637,208 133,655 0.0007 0.9993 94.14 30.5 189,842,468 332,460 0.0018 0.9982 94.08 31.5 181,419,042 519,564 0.0029 0.9971 93.91 32.5 180,443,307 130,164 0.0007 0.9993 93.64 33.5 177,596,545 327,220 0.0018 0.9982 93.58 34.5 174,904,337 428,722 0.0025 0.9975 93.40 35.5 171,808,172 552,888 0.0032 0.9968 93.17 36.5 169,817,861 1,091,726 0.0064 0.9936 92.87 37.5 168,420,293 428,629 0.0025 0.9975 92.28 38.5 166,847,904 826,700 0.0050 0.9950 92.04 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 111 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1891-2017 EXPERIENCE BAND 1918-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 165,611,606 1,160,268 0.0070 0.9930 91.59 40.5 164,300,662 124,712 0.0008 0.9992 90.95 41.5 163,974,454 231,629 0.0014 0.9986 90.88 42.5 163,003,854 215,273 0.0013 0.9987 90.75 43.5 160,643,580 46,221 0.0003 0.9997 90.63 44.5 158,953,523 193,803 0.0012 0.9988 90.60 45.5 157,181,830 276,313 0.0018 0.9982 90.49 46.5 155,171,708 31,293 0.0002 0.9998 90.33 47.5 153,978,478 328,585 0.0021 0.9979 90.31 48.5 152,646,744 287,047 0.0019 0.9981 90.12 49.5 151,943,637 121,009 0.0008 0.9992 89.95 50.5 151,447,106 252,682 0.0017 0.9983 89.88 51.5 147,060,759 269,803 0.0018 0.9982 89.73 52.5 143,971,207 302,437 0.0021 0.9979 89.57 53.5 143,378,793 418,312 0.0029 0.9971 89.38 54.5 142,381,083 335,951 0.0024 0.9976 89.12 55.5 137,089,356 439,093 0.0032 0.9968 88.91 56.5 136,569,684 159,601 0.0012 0.9988 88.62 57.5 136,289,041 126,156 0.0009 0.9991 88.52 58.5 136,031,182 342,272 0.0025 0.9975 88.44 59.5 91,850,653 627,185 0.0068 0.9932 88.21 60.5 90,941,223 166,451 0.0018 0.9982 87.61 61.5 83,219,619 172,680 0.0021 0.9979 87.45 62.5 76,229,930 227,490 0.0030 0.9970 87.27 63.5 75,985,248 41,232 0.0005 0.9995 87.01 64.5 43,872,505 125,269 0.0029 0.9971 86.96 65.5 38,395,148 671,651 0.0175 0.9825 86.71 66.5 35,371,036 77,131 0.0022 0.9978 85.20 67.5 29,404,527 91,445 0.0031 0.9969 85.01 68.5 28,478,542 86,571 0.0030 0.9970 84.75 69.5 28,383,088 34,018 0.0012 0.9988 84.49 70.5 28,345,925 263,478 0.0093 0.9907 84.39 71.5 28,076,832 14,850 0.0005 0.9995 83.60 72.5 28,053,213 92,045 0.0033 0.9967 83.56 73.5 27,900,221 29,921 0.0011 0.9989 83.28 74.5 27,863,538 911,630 0.0327 0.9673 83.20 75.5 26,908,888 167,404 0.0062 0.9938 80.47 76.5 26,695,294 325,831 0.0122 0.9878 79.97 77.5 26,359,878 185,846 0.0071 0.9929 79.00 78.5 26,157,320 13,115 0.0005 0.9995 78.44 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 112 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1891-2017 EXPERIENCE BAND 1918-2017 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 26,121,802 250,716 0.0096 0.9904 78.40 80.5 25,857,890 67,425 0.0026 0.9974 77.65 81.5 25,779,577 100,947 0.0039 0.9961 77.45 82.5 25,634,600 30,036 0.0012 0.9988 77.14 83.5 25,564,752 115,662 0.0045 0.9955 77.05 84.5 19,969,917 15,731 0.0008 0.9992 76.70 85.5 19,332,705 106,030 0.0055 0.9945 76.64 86.5 19,151,586 152,242 0.0079 0.9921 76.22 87.5 18,978,421 105,486 0.0056 0.9944 75.62 88.5 18,789,764 873,695 0.0465 0.9535 75.20 89.5 16,997,087 37,778 0.0022 0.9978 71.70 90.5 14,677,059 78,784 0.0054 0.9946 71.54 91.5 14,367,150 40,620 0.0028 0.9972 71.16 92.5 11,744,168 39,452 0.0034 0.9966 70.96 93.5 9,793,904 1,779 0.0002 0.9998 70.72 94.5 9,345,360 108,105 0.0116 0.9884 70.70 95.5 8,574,577 29,603 0.0035 0.9965 69.89 96.5 8,544,320 4,196 0.0005 0.9995 69.64 97.5 7,607,311 152 0.0000 1.0000 69.61 98.5 7,584,921 7,105 0.0009 0.9991 69.61 99.5 6,264,605 16,285 0.0026 0.9974 69.54 100.5 5,508,838 2,432 0.0004 0.9996 69.36 101.5 5,446,330 18,223 0.0033 0.9967 69.33 102.5 4,090,230 6,826 0.0017 0.9983 69.10 103.5 3,860,143 2,376 0.0006 0.9994 68.99 104.5 1,248,567 2,981 0.0024 0.9976 68.94 105.5 1,245,586 17,396 0.0140 0.9860 68.78 106.5 971,634 2,449 0.0025 0.9975 67.82 107.5 773,200 0.0000 1.0000 67.65 108.5 773,200 0.0000 1.0000 67.65 109.5 654,935 0.0000 1.0000 67.65 110.5 654,935 0.0000 1.0000 67.65 111.5 651,614 0.0000 1.0000 67.65 112.5 651,614 4,204 0.0065 0.9935 67.65 113.5 647,410 786 0.0012 0.9988 67.21 114.5 646,624 0.0000 1.0000 67.13 115.5 599,405 0.0000 1.0000 67.13 116.5 599,405 0.0000 1.0000 67.13 117.5 599,405 0.0000 1.0000 67.13 118.5 599,405 1,319 0.0022 0.9978 67.13 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 113 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1891-2017 EXPERIENCE BAND 1918-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 119.5 598,086 967 0.0016 0.9984 66.98 120.5 133,362 50 0.0004 0.9996 66.87 121.5 89,342 908 0.0102 0.9898 66.85 122.5 66.17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 114 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 3 3 W A T E R W H E E L S , T U R B I N E S A N D G E N E R A T O R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 115 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �� vi 00 NN d,. J., ' � "' Lil "' 00 0\ �� , • w > tx: => � u � -c z i3 "' \ 0 / r r 7 J 1/ ,,1 s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 - g U) - a: � > z w 0 (!) 00 "' PACIFICORP ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS ORIGINAL LIFE TABLE PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1919-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 150,138,828 8,839 0.0001 0.9999 100.00 0.5 146,755,998 50 0.0000 1.0000 99.99 1.5 146,806,903 3,113 0.0000 1.0000 99.99 2.5 145,044,472 58,009 0.0004 0.9996 99.99 3.5 137,901,748 201,662 0.0015 0.9985 99.95 4.5 136,417,946 372,062 0.0027 0.9973 99.81 5.5 135,901,500 30,802 0.0002 0.9998 99.53 6.5 127,050,424 42,468 0.0003 0.9997 99.51 7.5 125,342,398 360,864 0.0029 0.9971 99.48 8.5 115,379,945 265,327 0.0023 0.9977 99.19 9.5 102,208,369 779,210 0.0076 0.9924 98.96 10.5 96,507,280 59,185 0.0006 0.9994 98.21 11.5 92,585,229 81,788 0.0009 0.9991 98.15 12.5 85,322,351 53,434 0.0006 0.9994 98.06 13.5 81,436,214 101,376 0.0012 0.9988 98.00 14.5 79,519,507 48,443 0.0006 0.9994 97.88 15.5 76,704,273 45,099 0.0006 0.9994 97.82 16.5 74,011,162 140,238 0.0019 0.9981 97.76 17.5 71,589,503 74,914 0.0010 0.9990 97.58 18.5 70,718,740 66,323 0.0009 0.9991 97.47 19.5 70,099,107 173,355 0.0025 0.9975 97.38 20.5 64,118,591 113,914 0.0018 0.9982 97.14 21.5 59,053,287 1,500 0.0000 1.0000 96.97 22.5 57,640,783 85,168 0.0015 0.9985 96.97 23.5 55,744,963 1,147,733 0.0206 0.9794 96.82 24.5 53,476,572 330,115 0.0062 0.9938 94.83 25.5 51,002,840 142,122 0.0028 0.9972 94.24 26.5 49,570,549 88,653 0.0018 0.9982 93.98 27.5 47,965,525 282,298 0.0059 0.9941 93.81 28.5 47,361,668 61,958 0.0013 0.9987 93.26 29.5 44,606,027 388,425 0.0087 0.9913 93.14 30.5 43,487,849 132,891 0.0031 0.9969 92.33 31.5 42,737,164 226,949 0.0053 0.9947 92.05 32.5 41,670,942 268,389 0.0064 0.9936 91.56 33.5 41,277,858 95,172 0.0023 0.9977 90.97 34.5 39,794,423 525,814 0.0132 0.9868 90.76 35.5 37,990,922 265,147 0.0070 0.9930 89.56 36.5 36,060,626 8,878 0.0002 0.9998 88.93 37.5 35,653,421 49,561 0.0014 0.9986 88.91 38.5 35,498,923 59,147 0.0017 0.9983 88.79 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 116 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1919-2017 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 35,298,120 285,088 0.0081 0.9919 88.64 40.5 35,004,763 8,600 0.0002 0.9998 87.92 41.5 34,964,362 230,336 0.0066 0.9934 87.90 42.5 34,640,878 246,603 0.0071 0.9929 87.32 43.5 34,387,765 122,107 0.0036 0.9964 86.70 44.5 34,093,117 145,723 0.0043 0.9957 86.39 45.5 33,947,332 156,899 0.0046 0.9954 86.03 46.5 32,883,281 871,431 0.0265 0.9735 85.63 47.5 31,839,907 675,795 0.0212 0.9788 83.36 48.5 31,128,255 139,406 0.0045 0.9955 81.59 49.5 30,918,838 28,393 0.0009 0.9991 81.22 50.5 30,838,775 31,990 0.0010 0.9990 81.15 51.5 30,704,795 348,134 0.0113 0.9887 81.06 52.5 30,324,019 818,016 0.0270 0.9730 80.15 53.5 29,428,945 120,395 0.0041 0.9959 77.98 54.5 29,202,699 307,105 0.0105 0.9895 77.66 55.5 27,757,171 138,285 0.0050 0.9950 76.85 56.5 27,536,056 33,642 0.0012 0.9988 76.47 57.5 27,463,105 21,992 0.0008 0.9992 76.37 58.5 27,404,709 98,952 0.0036 0.9964 76.31 59.5 17,629,163 540,129 0.0306 0.9694 76.04 60.5 16,934,523 144,805 0.0086 0.9914 73.71 61.5 16,250,443 54,055 0.0033 0.9967 73.08 62.5 15,435,410 43,151 0.0028 0.9972 72.83 63.5 15,359,219 33,286 0.0022 0.9978 72.63 64.5 9,988,375 63,577 0.0064 0.9936 72.47 65.5 8,892,502 275,487 0.0310 0.9690 72.01 66.5 8,349,775 145,977 0.0175 0.9825 69.78 67.5 6,977,705 185,251 0.0265 0.9735 68.56 68.5 5,329,605 369 0.0001 0.9999 66.74 69.5 5,301,357 67,155 0.0127 0.9873 66.73 70.5 5,231,168 11,891 0.0023 0.9977 65.89 71.5 5,215,780 9,048 0.0017 0.9983 65.74 72.5 5,206,732 19,399 0.0037 0.9963 65.63 73.5 5,137,020 24,746 0.0048 0.9952 65.38 74.5 5,112,274 42,082 0.0082 0.9918 65.07 75.5 5,069,667 16,685 0.0033 0.9967 64.53 76.5 5,052,931 93,625 0.0185 0.9815 64.32 77.5 4,956,556 2,399 0.0005 0.9995 63.13 78.5 4,950,490 84,031 0.0170 0.9830 63.10 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 117 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1919-2017 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 4,864,828 101,621 0.0209 0.9791 62.02 80.5 4,763,174 257,815 0.0541 0.9459 60.73 81.5 4,504,054 37,921 0.0084 0.9916 57.44 82.5 4,446,057 35,299 0.0079 0.9921 56.96 83.5 4,390,064 2,046 0.0005 0.9995 56.51 84.5 3,886,891 51,997 0.0134 0.9866 56.48 85.5 3,726,391 2,909 0.0008 0.9992 55.72 86.5 3,721,492 79,975 0.0215 0.9785 55.68 87.5 3,640,545 16,869 0.0046 0.9954 54.48 88.5 3,578,306 73,982 0.0207 0.9793 54.23 89.5 3,161,923 211,656 0.0669 0.9331 53.11 90.5 2,533,589 6,170 0.0024 0.9976 49.56 91.5 2,444,849 12,202 0.0050 0.9950 49.43 92.5 1,952,010 12,520 0.0064 0.9936 49.19 93.5 1,605,323 323 0.0002 0.9998 48.87 94.5 1,316,924 236 0.0002 0.9998 48.86 95.5 1,316,365 8,660 0.0066 0.9934 48.85 96.5 1,306,229 32 0.0000 1.0000 48.53 97.5 1,184,300 0.0000 1.0000 48.53 98.5 1,183,128 2,086 0.0018 0.9982 48.53 99.5 994,443 6,648 0.0067 0.9933 48.45 100.5 884,080 1,732 0.0020 0.9980 48.12 101.5 852,950 37,963 0.0445 0.9555 48.03 102.5 422,157 75 0.0002 0.9998 45.89 103.5 422,082 3,144 0.0074 0.9926 45.88 104.5 180,370 0.0000 1.0000 45.54 105.5 180,370 103 0.0006 0.9994 45.54 106.5 123,559 0.0000 1.0000 45.51 107.5 113,480 616 0.0054 0.9946 45.51 108.5 109,848 0.0000 1.0000 45.27 109.5 105,183 0.0000 1.0000 45.27 110.5 105,183 720 0.0068 0.9932 45.27 111.5 78,327 7,600 0.0970 0.9030 44.96 112.5 70,727 0.0000 1.0000 40.59 113.5 70,727 2,252 0.0318 0.9682 40.59 114.5 56,857 0.0000 1.0000 39.30 115.5 56,857 0.0000 1.0000 39.30 116.5 56,857 45 0.0008 0.9992 39.30 117.5 56,812 0.0000 1.0000 39.27 118.5 56,812 0.0000 1.0000 39.27 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 118 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1919-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 119.5 56,812 0.0000 1.0000 39.27 120.5 28,975 0.0000 1.0000 39.27 121.5 28,975 0.0000 1.0000 39.27 122.5 39.27 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 119 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 3 4 A C C E S S O R Y E L E C T R I C E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 120 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �� 00 NN cb J,, � "' "' 00 �� • w > tx: => _J u ' � 0 -c " z i3 <(' "' � 0 - I/ ,1.1 / f • p � .: � r/ ..... s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 - g U) - a: � > z w 0 (!) 00 "' PACIFICORP ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1918-2017 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 95,579,046 5,709 0.0001 0.9999 100.00 0.5 93,259,871 43,663 0.0005 0.9995 99.99 1.5 91,942,333 48,925 0.0005 0.9995 99.95 2.5 87,044,195 88,535 0.0010 0.9990 99.89 3.5 85,432,168 327,885 0.0038 0.9962 99.79 4.5 83,125,703 168,469 0.0020 0.9980 99.41 5.5 73,085,163 113,352 0.0016 0.9984 99.21 6.5 66,320,213 285,990 0.0043 0.9957 99.05 7.5 65,407,965 247,149 0.0038 0.9962 98.63 8.5 56,856,185 246,543 0.0043 0.9957 98.25 9.5 46,633,193 493,770 0.0106 0.9894 97.83 10.5 43,009,881 666,873 0.0155 0.9845 96.79 11.5 41,829,499 166,203 0.0040 0.9960 95.29 12.5 40,692,076 174,395 0.0043 0.9957 94.91 13.5 35,607,575 352,171 0.0099 0.9901 94.51 14.5 34,372,294 870,523 0.0253 0.9747 93.57 15.5 30,549,717 763,887 0.0250 0.9750 91.20 16.5 28,905,681 333,872 0.0116 0.9884 88.92 17.5 27,621,045 1,194,167 0.0432 0.9568 87.89 18.5 25,290,097 85,732 0.0034 0.9966 84.09 19.5 22,822,959 105,621 0.0046 0.9954 83.81 20.5 20,527,165 160,728 0.0078 0.9922 83.42 21.5 19,045,146 146,475 0.0077 0.9923 82.77 22.5 17,336,600 399,350 0.0230 0.9770 82.13 23.5 16,192,793 148,386 0.0092 0.9908 80.24 24.5 15,354,663 63,964 0.0042 0.9958 79.50 25.5 14,516,627 80,287 0.0055 0.9945 79.17 26.5 14,178,709 124,206 0.0088 0.9912 78.74 27.5 11,819,828 198,715 0.0168 0.9832 78.05 28.5 10,861,209 85,789 0.0079 0.9921 76.73 29.5 10,491,407 88,642 0.0084 0.9916 76.13 30.5 9,672,016 80,866 0.0084 0.9916 75.48 31.5 9,158,478 34,654 0.0038 0.9962 74.85 32.5 8,678,362 71,532 0.0082 0.9918 74.57 33.5 8,371,628 62,886 0.0075 0.9925 73.96 34.5 7,573,302 78,977 0.0104 0.9896 73.40 35.5 7,193,359 47,569 0.0066 0.9934 72.63 36.5 6,513,420 28,075 0.0043 0.9957 72.15 37.5 6,367,964 13,841 0.0022 0.9978 71.84 38.5 6,223,780 155,808 0.0250 0.9750 71.69 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 121 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1918-2017 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 6,004,620 68,444 0.0114 0.9886 69.89 40.5 5,880,903 134,553 0.0229 0.9771 69.10 41.5 5,734,913 220,169 0.0384 0.9616 67.51 42.5 5,480,227 22,321 0.0041 0.9959 64.92 43.5 5,434,307 125,095 0.0230 0.9770 64.66 44.5 5,281,462 50,354 0.0095 0.9905 63.17 45.5 5,223,305 195,947 0.0375 0.9625 62.57 46.5 5,005,116 54,462 0.0109 0.9891 60.22 47.5 4,941,614 31,371 0.0063 0.9937 59.56 48.5 4,860,622 66,339 0.0136 0.9864 59.19 49.5 4,700,628 5,024 0.0011 0.9989 58.38 50.5 4,668,157 62,412 0.0134 0.9866 58.32 51.5 4,393,317 23,694 0.0054 0.9946 57.54 52.5 4,328,018 125,113 0.0289 0.9711 57.23 53.5 4,114,143 12,600 0.0031 0.9969 55.57 54.5 3,975,524 56,556 0.0142 0.9858 55.40 55.5 3,760,418 26,962 0.0072 0.9928 54.61 56.5 3,695,074 63,726 0.0172 0.9828 54.22 57.5 3,535,579 39,640 0.0112 0.9888 53.29 58.5 3,444,907 27,491 0.0080 0.9920 52.69 59.5 2,794,196 49,248 0.0176 0.9824 52.27 60.5 2,660,627 22,823 0.0086 0.9914 51.35 61.5 2,596,241 56,500 0.0218 0.9782 50.91 62.5 2,428,819 2,731 0.0011 0.9989 49.80 63.5 2,417,772 48,265 0.0200 0.9800 49.74 64.5 1,609,145 41,004 0.0255 0.9745 48.75 65.5 1,440,376 58,646 0.0407 0.9593 47.51 66.5 1,329,332 11,276 0.0085 0.9915 45.57 67.5 1,126,334 9,810 0.0087 0.9913 45.19 68.5 1,099,871 28,489 0.0259 0.9741 44.79 69.5 1,070,802 74,290 0.0694 0.9306 43.63 70.5 992,239 9,076 0.0091 0.9909 40.61 71.5 981,753 1,487 0.0015 0.9985 40.24 72.5 979,182 8,071 0.0082 0.9918 40.17 73.5 961,596 9,112 0.0095 0.9905 39.84 74.5 952,454 2,608 0.0027 0.9973 39.47 75.5 945,699 14,378 0.0152 0.9848 39.36 76.5 919,692 714 0.0008 0.9992 38.76 77.5 917,782 8,089 0.0088 0.9912 38.73 78.5 909,317 12,274 0.0135 0.9865 38.39 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 122 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1918-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 79.5 896,682 2,772 0.0031 0.9969 37.87 80.5 893,910 75,621 0.0846 0.9154 37.75 81.5 817,287 32,626 0.0399 0.9601 34.56 82.5 784,617 2,332 0.0030 0.9970 33.18 83.5 760,247 1,541 0.0020 0.9980 33.08 84.5 651,490 3,075 0.0047 0.9953 33.01 85.5 648,381 312 0.0005 0.9995 32.86 86.5 644,750 0.0000 1.0000 32.84 87.5 638,164 0.0000 1.0000 32.84 88.5 631,760 14,103 0.0223 0.9777 32.84 89.5 609,763 5,220 0.0086 0.9914 32.11 90.5 558,693 99 0.0002 0.9998 31.83 91.5 553,674 14,433 0.0261 0.9739 31.83 92.5 521,851 3,670 0.0070 0.9930 31.00 93.5 361,114 451 0.0012 0.9988 30.78 94.5 299,990 2,515 0.0084 0.9916 30.74 95.5 259,850 2,057 0.0079 0.9921 30.48 96.5 257,270 484 0.0019 0.9981 30.24 97.5 256,621 2,057 0.0080 0.9920 30.19 98.5 246,534 3,435 0.0139 0.9861 29.94 99.5 212,232 3,435 0.0162 0.9838 29.53 100.5 193,571 628 0.0032 0.9968 29.05 101.5 181,428 855 0.0047 0.9953 28.95 102.5 82,064 0.0000 1.0000 28.82 103.5 82,064 1,283 0.0156 0.9844 28.82 104.5 22,349 601 0.0269 0.9731 28.37 105.5 21,748 956 0.0440 0.9560 27.60 106.5 15,403 441 0.0286 0.9714 26.39 107.5 14,849 0.0000 1.0000 25.64 108.5 13,246 0.0000 1.0000 25.64 109.5 12,767 0.0000 1.0000 25.64 110.5 12,767 0.0000 1.0000 25.64 111.5 12,382 0.0000 1.0000 25.64 112.5 12,382 0.0000 1.0000 25.64 113.5 12,382 0.0000 1.0000 25.64 114.5 12,382 71 0.0057 0.9943 25.64 115.5 12,311 0.0000 1.0000 25.49 116.5 12,311 0.0000 1.0000 25.49 117.5 12,311 0.0000 1.0000 25.49 118.5 12,311 0.0000 1.0000 25.49 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 123 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1918-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 119.5 12,311 1,740 0.1413 0.8587 25.49 120.5 1,180 124 0.1051 0.8949 21.89 121.5 1,056 0.0000 1.0000 19.59 122.5 19.59 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 124 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 3 5 M I S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 125 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �� 00 NN {.() r!.. � "' Ln "' 00 �� 0 • 0:: w > ' tx: i\ => u � -c z i3 "' 0 0 - v / • ' �I v • / / v .� A 11· g U) - a: � > z w 0 (!) 00 "' s � Gannett Fleming DNl/11/\lclnS 1.N3:Jlcl3d 0 - PACIFICORP ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1897-2017 EXPERIENCE BAND 1918-2017 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 3,187,121 1,454 0.0005 0.9995 100.00 0.5 3,170,123 36,651 0.0116 0.9884 99.95 1.5 3,138,687 5,012 0.0016 0.9984 98.80 2.5 3,134,091 4,412 0.0014 0.9986 98.64 3.5 3,115,882 11,514 0.0037 0.9963 98.50 4.5 3,100,200 8,684 0.0028 0.9972 98.14 5.5 3,071,886 17,832 0.0058 0.9942 97.86 6.5 3,016,205 27,901 0.0093 0.9907 97.30 7.5 2,973,577 14,407 0.0048 0.9952 96.40 8.5 2,947,860 15,206 0.0052 0.9948 95.93 9.5 2,923,214 22,693 0.0078 0.9922 95.43 10.5 2,879,031 12,374 0.0043 0.9957 94.69 11.5 2,866,656 61,322 0.0214 0.9786 94.29 12.5 2,800,074 17,990 0.0064 0.9936 92.27 13.5 2,708,193 16,044 0.0059 0.9941 91.68 14.5 2,684,054 2,949 0.0011 0.9989 91.13 15.5 2,675,267 9,063 0.0034 0.9966 91.03 16.5 2,650,712 11,411 0.0043 0.9957 90.72 17.5 2,048,651 29,103 0.0142 0.9858 90.33 18.5 1,986,350 2,381 0.0012 0.9988 89.05 19.5 1,959,513 10,827 0.0055 0.9945 88.94 20.5 1,936,344 4,513 0.0023 0.9977 88.45 21.5 1,923,320 36,423 0.0189 0.9811 88.25 22.5 1,857,824 22,028 0.0119 0.9881 86.57 23.5 1,799,030 6,488 0.0036 0.9964 85.55 24.5 1,791,544 4,150 0.0023 0.9977 85.24 25.5 1,739,762 8,643 0.0050 0.9950 85.04 26.5 1,701,729 23,455 0.0138 0.9862 84.62 27.5 1,628,620 8,033 0.0049 0.9951 83.45 28.5 1,612,798 7,842 0.0049 0.9951 83.04 29.5 1,598,709 10,432 0.0065 0.9935 82.64 30.5 1,587,981 930 0.0006 0.9994 82.10 31.5 1,560,888 21,166 0.0136 0.9864 82.05 32.5 1,476,421 2,006 0.0014 0.9986 80.94 33.5 1,395,204 3,142 0.0023 0.9977 80.83 34.5 1,391,685 6,702 0.0048 0.9952 80.65 35.5 1,383,501 5,488 0.0040 0.9960 80.26 36.5 1,376,766 7,485 0.0054 0.9946 79.94 37.5 1,358,817 7,917 0.0058 0.9942 79.50 38.5 1,350,458 1,048 0.0008 0.9992 79.04 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 126 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1897-2017 EXPERIENCE BAND 1918-2017 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 1,347,297 27,916 0.0207 0.9793 78.98 40.5 1,318,943 2,690 0.0020 0.9980 77.34 41.5 1,314,252 3,208 0.0024 0.9976 77.19 42.5 1,309,102 705 0.0005 0.9995 77.00 43.5 1,306,543 2,184 0.0017 0.9983 76.96 44.5 1,303,735 720 0.0006 0.9994 76.83 45.5 1,300,700 1,206 0.0009 0.9991 76.79 46.5 1,299,449 26,203 0.0202 0.9798 76.71 47.5 1,272,700 155 0.0001 0.9999 75.17 48.5 1,271,903 3,787 0.0030 0.9970 75.16 49.5 1,265,795 63,620 0.0503 0.9497 74.93 50.5 1,201,868 855 0.0007 0.9993 71.17 51.5 1,200,526 264 0.0002 0.9998 71.12 52.5 1,163,800 4,595 0.0039 0.9961 71.10 53.5 1,159,110 329 0.0003 0.9997 70.82 54.5 1,154,762 2,165 0.0019 0.9981 70.80 55.5 1,141,037 2,959 0.0026 0.9974 70.67 56.5 1,137,865 15,175 0.0133 0.9867 70.48 57.5 1,122,690 422 0.0004 0.9996 69.54 58.5 1,122,267 2,216 0.0020 0.9980 69.52 59.5 654,889 1,888 0.0029 0.9971 69.38 60.5 652,012 785 0.0012 0.9988 69.18 61.5 641,350 488 0.0008 0.9992 69.10 62.5 633,864 71 0.0001 0.9999 69.05 63.5 633,793 909 0.0014 0.9986 69.04 64.5 116,210 20 0.0002 0.9998 68.94 65.5 110,869 1,312 0.0118 0.9882 68.93 66.5 109,557 206 0.0019 0.9981 68.11 67.5 78,231 1,540 0.0197 0.9803 67.98 68.5 76,692 570 0.0074 0.9926 66.64 69.5 74,581 0.0000 1.0000 66.15 70.5 74,581 0.0000 1.0000 66.15 71.5 74,581 15 0.0002 0.9998 66.15 72.5 74,567 96 0.0013 0.9987 66.14 73.5 74,471 25 0.0003 0.9997 66.05 74.5 74,278 0.0000 1.0000 66.03 75.5 74,278 121 0.0016 0.9984 66.03 76.5 74,156 228 0.0031 0.9969 65.92 77.5 73,929 49,586 0.6707 0.3293 65.72 78.5 24,343 398 0.0163 0.9837 21.64 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 127 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1897-2017 EXPERIENCE BAND 1918-2017 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 23,945 3,199 0.1336 0.8664 21.29 80.5 20,745 0.0000 1.0000 18.44 81.5 20,745 4,065 0.1959 0.8041 18.44 82.5 16,681 0.0000 1.0000 14.83 83.5 16,681 316 0.0189 0.9811 14.83 84.5 16,365 0.0000 1.0000 14.55 85.5 12,431 0.0000 1.0000 14.55 86.5 12,333 0.0000 1.0000 14.55 87.5 12,333 0.0000 1.0000 14.55 88.5 12,262 0.0000 1.0000 14.55 89.5 12,262 0.0000 1.0000 14.55 90.5 12,232 0.0000 1.0000 14.55 91.5 12,179 0.0000 1.0000 14.55 92.5 12,179 0.0000 1.0000 14.55 93.5 1,030 0.0000 1.0000 14.55 94.5 1,030 0.0000 1.0000 14.55 95.5 1,030 0.0000 1.0000 14.55 96.5 1,030 0.0000 1.0000 14.55 97.5 1,030 0.0000 1.0000 14.55 98.5 972 0.0000 1.0000 14.55 99.5 685 0.0000 1.0000 14.55 100.5 14.55 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 128 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 3 6 R O A D S , R A I L R O A D S A N D B R I D G E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 129 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 LI) i:i 0. �� UJ 00 NN ' .:.. r!.. 0 N 0, 0 "' 00 �� ...... • w ::! > tx: => 0 u � - -c z \ i3 "' 0 / � � - / v v I II s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 - g U) - a: � > z w 0 (!) 00 "' PACIFICORP ACCOUNT 336 ROADS, RAILROADS AND BRIDGES ORIGINAL LIFE TABLE PLACEMENT BAND 1897-2017 EXPERIENCE BAND 1921-2017 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 25,561,361 2,500 0.0001 0.9999 100.00 0.5 24,719,645 0.0000 1.0000 99.99 1.5 23,585,382 13,708 0.0006 0.9994 99.99 2.5 21,888,107 74,744 0.0034 0.9966 99.93 3.5 21,201,688 0.0000 1.0000 99.59 4.5 20,682,048 55,266 0.0027 0.9973 99.59 5.5 17,900,234 9,851 0.0006 0.9994 99.32 6.5 17,290,726 2,661 0.0002 0.9998 99.27 7.5 17,148,423 2,943 0.0002 0.9998 99.25 8.5 15,349,518 86,979 0.0057 0.9943 99.24 9.5 14,615,368 500 0.0000 1.0000 98.68 10.5 14,483,613 12,588 0.0009 0.9991 98.67 11.5 13,813,149 2,735 0.0002 0.9998 98.59 12.5 12,808,575 20,136 0.0016 0.9984 98.57 13.5 12,347,744 67,335 0.0055 0.9945 98.41 14.5 12,011,024 25,385 0.0021 0.9979 97.88 15.5 11,235,652 44,592 0.0040 0.9960 97.67 16.5 11,100,474 110,495 0.0100 0.9900 97.28 17.5 10,978,758 21,689 0.0020 0.9980 96.31 18.5 10,054,464 13,594 0.0014 0.9986 96.12 19.5 9,836,520 28,774 0.0029 0.9971 95.99 20.5 9,700,701 46,708 0.0048 0.9952 95.71 21.5 9,085,688 38,661 0.0043 0.9957 95.25 22.5 8,668,596 3,007 0.0003 0.9997 94.85 23.5 8,249,721 1,377 0.0002 0.9998 94.81 24.5 7,793,490 19,852 0.0025 0.9975 94.80 25.5 6,190,586 2,752 0.0004 0.9996 94.55 26.5 5,989,640 3,505 0.0006 0.9994 94.51 27.5 5,765,934 37,113 0.0064 0.9936 94.46 28.5 5,713,659 0.0000 1.0000 93.85 29.5 5,681,722 7,993 0.0014 0.9986 93.85 30.5 5,366,627 5,547 0.0010 0.9990 93.72 31.5 5,022,944 11,087 0.0022 0.9978 93.62 32.5 4,993,777 7,639 0.0015 0.9985 93.41 33.5 4,986,139 7,231 0.0015 0.9985 93.27 34.5 4,885,762 250 0.0001 0.9999 93.14 35.5 4,835,329 1,603 0.0003 0.9997 93.13 36.5 4,721,559 7,030 0.0015 0.9985 93.10 37.5 4,552,080 1,391 0.0003 0.9997 92.96 38.5 4,550,689 0.0000 1.0000 92.93 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 130 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 336 ROADS, RAILROADS AND BRIDGES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1897-2017 EXPERIENCE BAND 1921-2017 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 4,549,714 28,112 0.0062 0.9938 92.93 40.5 4,519,535 720 0.0002 0.9998 92.36 41.5 4,518,815 0.0000 1.0000 92.34 42.5 4,518,815 0.0000 1.0000 92.34 43.5 4,515,079 500 0.0001 0.9999 92.34 44.5 4,512,421 36,335 0.0081 0.9919 92.33 45.5 4,474,843 43,845 0.0098 0.9902 91.59 46.5 4,372,213 15,855 0.0036 0.9964 90.69 47.5 4,356,358 8,234 0.0019 0.9981 90.36 48.5 4,344,113 19,397 0.0045 0.9955 90.19 49.5 4,315,697 30,779 0.0071 0.9929 89.79 50.5 4,279,129 28,604 0.0067 0.9933 89.15 51.5 4,140,929 0.0000 1.0000 88.55 52.5 3,975,405 32,669 0.0082 0.9918 88.55 53.5 3,935,521 4,642 0.0012 0.9988 87.83 54.5 3,906,698 6,654 0.0017 0.9983 87.72 55.5 3,422,355 9,924 0.0029 0.9971 87.57 56.5 3,400,847 7,537 0.0022 0.9978 87.32 57.5 3,359,985 7,870 0.0023 0.9977 87.13 58.5 3,350,904 29,802 0.0089 0.9911 86.92 59.5 2,881,068 18,664 0.0065 0.9935 86.15 60.5 2,816,442 250,393 0.0889 0.9111 85.59 61.5 2,050,728 7,281 0.0036 0.9964 77.98 62.5 1,674,537 7,255 0.0043 0.9957 77.70 63.5 1,591,218 8,761 0.0055 0.9945 77.37 64.5 832,440 1,997 0.0024 0.9976 76.94 65.5 581,224 39,454 0.0679 0.9321 76.76 66.5 431,931 9,750 0.0226 0.9774 71.55 67.5 350,029 10,061 0.0287 0.9713 69.93 68.5 188,823 0.0000 1.0000 67.92 69.5 187,245 0.0000 1.0000 67.92 70.5 187,245 0.0000 1.0000 67.92 71.5 187,245 240 0.0013 0.9987 67.92 72.5 187,005 0.0000 1.0000 67.83 73.5 157,826 0.0000 1.0000 67.83 74.5 153,261 0.0000 1.0000 67.83 75.5 152,750 0.0000 1.0000 67.83 76.5 150,683 0.0000 1.0000 67.83 77.5 149,144 8,606 0.0577 0.9423 67.83 78.5 140,538 0.0000 1.0000 63.92 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 131 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 336 ROADS, RAILROADS AND BRIDGES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1897-2017 EXPERIENCE BAND 1921-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 79.5 139,964 0.0000 1.0000 63.92 80.5 138,265 339 0.0025 0.9975 63.92 81.5 136,581 1,060 0.0078 0.9922 63.76 82.5 135,521 0.0000 1.0000 63.27 83.5 134,259 0.0000 1.0000 63.27 84.5 132,555 0.0000 1.0000 63.27 85.5 120,417 884 0.0073 0.9927 63.27 86.5 116,076 0.0000 1.0000 62.80 87.5 116,076 1,325 0.0114 0.9886 62.80 88.5 114,118 633 0.0055 0.9945 62.09 89.5 113,288 0.0000 1.0000 61.74 90.5 100,317 0.0000 1.0000 61.74 91.5 97,867 0.0000 1.0000 61.74 92.5 97,703 0.0000 1.0000 61.74 93.5 90,583 0.0000 1.0000 61.74 94.5 90,583 0.0000 1.0000 61.74 95.5 90,583 45 0.0005 0.9995 61.74 96.5 90,538 130 0.0014 0.9986 61.71 97.5 90,351 0.0000 1.0000 61.62 98.5 90,351 0.0000 1.0000 61.62 99.5 90,351 0.0000 1.0000 61.62 100.5 80,775 0.0000 1.0000 61.62 101.5 80,775 8,027 0.0994 0.9006 61.62 102.5 17,166 0.0000 1.0000 55.50 103.5 12,959 73 0.0056 0.9944 55.50 104.5 10,117 4,480 0.4428 0.5572 55.19 105.5 5,637 0.0000 1.0000 30.75 106.5 5,637 0.0000 1.0000 30.75 107.5 4,037 0.0000 1.0000 30.75 108.5 4,037 939 0.2326 0.7674 30.75 109.5 1,492 0.0000 1.0000 23.60 110.5 1,492 0.0000 1.0000 23.60 111.5 1,492 0.0000 1.0000 23.60 112.5 1,492 0.0000 1.0000 23.60 113.5 1,492 0.0000 1.0000 23.60 114.5 1,492 0.0000 1.0000 23.60 115.5 1,492 0.0000 1.0000 23.60 116.5 1,492 0.0000 1.0000 23.60 117.5 1,492 0.0000 1.0000 23.60 118.5 1,492 0.0000 1.0000 23.60 119.5 1,492 0.0000 1.0000 23.60 120.5 23.60 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 132 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 1 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 133 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" Uz Zw w :,: "'w wu 0. :5 iti 0. �� 00 NN ** �� • w u > tx: :, r u � -c ' z ' 1 G "' 0 . l - v / =( s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 ro (J) a: i5 0 > � z w � 0 M 0 N 0 PACIFICORP ACCOUNT 341 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1968-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 175,153,413 0.0000 1.0000 100.00 0.5 174,624,342 0.0000 1.0000 100.00 1.5 174,617,466 0.0000 1.0000 100.00 2.5 174,203,829 0.0000 1.0000 100.00 3.5 113,918,917 35,059 0.0003 0.9997 100.00 4.5 112,916,716 0.0000 1.0000 99.97 5.5 112,652,325 0.0000 1.0000 99.97 6.5 112,327,086 1,710 0.0000 1.0000 99.97 7.5 112,299,461 0.0000 1.0000 99.97 8.5 110,199,797 20,409 0.0002 0.9998 99.97 9.5 108,967,133 34,680 0.0003 0.9997 99.95 10.5 81,408,285 0.0000 1.0000 99.92 11.5 81,398,506 53,932 0.0007 0.9993 99.92 12.5 39,208,940 0.0000 1.0000 99.85 13.5 38,779,106 0.0000 1.0000 99.85 14.5 15,801,423 0.0000 1.0000 99.85 15.5 11,225,959 0.0000 1.0000 99.85 16.5 11,225,959 0.0000 1.0000 99.85 17.5 11,205,774 0.0000 1.0000 99.85 18.5 11,205,793 0.0000 1.0000 99.85 19.5 11,127,526 0.0000 1.0000 99.85 20.5 10,088,807 1,954 0.0002 0.9998 99.85 21.5 174,917 0.0000 1.0000 99.83 22.5 174,917 0.0000 1.0000 99.83 23.5 174,917 0.0000 1.0000 99.83 24.5 174,898 0.0000 1.0000 99.83 25.5 173,937 0.0000 1.0000 99.83 26.5 173,937 0.0000 1.0000 99.83 27.5 168,166 0.0000 1.0000 99.83 28.5 168,166 0.0000 1.0000 99.83 29.5 168,166 0.0000 1.0000 99.83 30.5 168,166 0.0000 1.0000 99.83 31.5 165,557 0.0000 1.0000 99.83 32.5 165,557 0.0000 1.0000 99.83 33.5 165,557 0.0000 1.0000 99.83 34.5 165,557 0.0000 1.0000 99.83 35.5 165,557 3,011 0.0182 0.9818 99.83 36.5 162,546 0.0000 1.0000 98.02 37.5 162,546 4,827 0.0297 0.9703 98.02 38.5 157,719 2,587 0.0164 0.9836 95.11 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 134 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 341 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1968-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 155,132 0.0000 1.0000 93.55 40.5 155,132 0.0000 1.0000 93.55 41.5 150,722 0.0000 1.0000 93.55 42.5 150,722 0.0000 1.0000 93.55 43.5 93.55 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 135 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 1 S T R U C T U R E S A N D I M P R O V E M E N T S - W I N D OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 136 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" Uz Zw w :,: "'w wu 0. :5 iti 0. �� 00 NN ri: ri: �� • w > N tx: :, (,'. u � ' -c LI) z \0 G /� "' 0 :j;; ,., ;::; ' / / • • • • • • • • • s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 w 0 PACIFICORP ACCOUNT 341 STRUCTURES AND IMPROVEMENTS - WIND ORIGINAL LIFE TABLE PLACEMENT BAND 1998-2017 EXPERIENCE BAND 1998-2017 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 54,249,992 0.0000 1.0000 100.00 0.5 54,036,894 0.0000 1.0000 100.00 1.5 54,015,871 353,369 0.0065 0.9935 100.00 2.5 53,460,413 373,268 0.0070 0.9930 99.35 3.5 51,960,800 13,942 0.0003 0.9997 98.65 4.5 51,478,653 14,064 0.0003 0.9997 98.63 5.5 51,346,336 0.0000 1.0000 98.60 6.5 50,145,550 60,640 0.0012 0.9988 98.60 7.5 42,641,452 0.0000 1.0000 98.48 8.5 30,846,526 29,001 0.0009 0.9991 98.48 9.5 11,293,864 78,027 0.0069 0.9931 98.39 10.5 5,025,422 27,656 0.0055 0.9945 97.71 11.5 110,229 0.0000 1.0000 97.17 12.5 110,229 0.0000 1.0000 97.17 13.5 110,229 0.0000 1.0000 97.17 14.5 110,229 0.0000 1.0000 97.17 15.5 110,229 0.0000 1.0000 97.17 16.5 110,229 0.0000 1.0000 97.17 17.5 110,229 3,232 0.0293 0.9707 97.17 18.5 106,997 0.0000 1.0000 94.32 19.5 94.32 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 137 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 2 F U E L H O L D E R S , P R O D U C E R S A N D A C C E S S O R I E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 138 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" Uz Zw w :,: "'w wu 0. :5 iti 0. � "' �� 00 NN �* N �� • er:: w ' > 0 tx: LI) :, / u � , -c / � z G 0 "' / - 0 - / • / • • • • • Y. I I I • • • s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 ro (J) a: i5 0 > � z w � 0 M 0 N 0 PACIFICORP ACCOUNT 342 FUEL HOLDERS, PRODUCERS AND ACCESSORIES ORIGINAL LIFE TABLE PLACEMENT BAND 1948-2016 EXPERIENCE BAND 1971-2017 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 20,329,352 0.0000 1.0000 100.00 0.5 20,449,530 0.0000 1.0000 100.00 1.5 19,758,377 12,063 0.0006 0.9994 100.00 2.5 19,564,037 147,666 0.0075 0.9925 99.94 3.5 14,411,982 0.0000 1.0000 99.18 4.5 14,108,405 0.0000 1.0000 99.18 5.5 14,062,058 102,180 0.0073 0.9927 99.18 6.5 10,896,455 0.0000 1.0000 98.46 7.5 10,896,455 0.0000 1.0000 98.46 8.5 10,898,074 0.0000 1.0000 98.46 9.5 10,896,455 106,690 0.0098 0.9902 98.46 10.5 7,158,960 30,898 0.0043 0.9957 97.50 11.5 7,128,063 209,679 0.0294 0.9706 97.08 12.5 3,618,648 0.0000 1.0000 94.22 13.5 3,618,648 401,147 0.1109 0.8891 94.22 14.5 1,619,630 49 0.0000 1.0000 83.78 15.5 146,661 0.0000 1.0000 83.78 16.5 146,661 0.0000 1.0000 83.78 17.5 146,661 0.0000 1.0000 83.78 18.5 146,661 0.0000 1.0000 83.78 19.5 146,661 0.0000 1.0000 83.78 20.5 146,661 0.0000 1.0000 83.78 21.5 121,339 0.0000 1.0000 83.78 22.5 123,814 0.0000 1.0000 83.78 23.5 123,814 0.0000 1.0000 83.78 24.5 123,814 0.0000 1.0000 83.78 25.5 121,339 0.0000 1.0000 83.78 26.5 121,339 0.0000 1.0000 83.78 27.5 121,339 0.0000 1.0000 83.78 28.5 121,339 0.0000 1.0000 83.78 29.5 121,339 1,162 0.0096 0.9904 83.78 30.5 120,177 0.0000 1.0000 82.97 31.5 120,177 0.0000 1.0000 82.97 32.5 120,177 0.0000 1.0000 82.97 33.5 120,177 0.0000 1.0000 82.97 34.5 120,177 0.0000 1.0000 82.97 35.5 120,177 0.0000 1.0000 82.97 36.5 120,177 0.0000 1.0000 82.97 37.5 120,177 0.0000 1.0000 82.97 38.5 120,177 0.0000 1.0000 82.97 39.5 120,177 0.0000 1.0000 82.97 40.5 120,177 120,177 1.0000 82.97 41.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 139 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 3 P R I M E M O V E R S - C O M B I N E D C Y C L E OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 140 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" Uz Zw w :,: "'w wu 0. :5 iti 0. �� 00 NN g :§: o� N� • w > 0 tx: --' :, u ' � -c -st- z «: G "' � 0 - 0 - ' / / / • / • • • / • I • • • s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 ro (J) a: i5 0 > � z w � 0 M 0 N 0 PACIFICORP ACCOUNT 343 PRIME MOVERS - COMBINED CYCLE ORIGINAL LIFE TABLE PLACEMENT BAND 1996-2017 EXPERIENCE BAND 2002-2017 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 1,149,314,803 0.0000 1.0000 100.00 0.5 1,144,163,452 4,114,986 0.0036 0.9964 100.00 1.5 1,090,898,284 16,579,660 0.0152 0.9848 99.64 2.5 998,550,553 626,180 0.0006 0.9994 98.13 3.5 680,595,499 24,452,197 0.0359 0.9641 98.06 4.5 643,374,674 3,730,479 0.0058 0.9942 94.54 5.5 723,649,526 27,641,959 0.0382 0.9618 93.99 6.5 685,006,130 20,468,297 0.0299 0.9701 90.40 7.5 661,116,453 21,845,457 0.0330 0.9670 87.70 8.5 633,942,818 9,509,793 0.0150 0.9850 84.80 9.5 611,818,836 6,564,356 0.0107 0.9893 83.53 10.5 438,104,505 8,728,661 0.0199 0.9801 82.64 11.5 315,648,479 1,398,002 0.0044 0.9956 80.99 12.5 257,051,247 1,322,061 0.0051 0.9949 80.63 13.5 251,235,173 54,540 0.0002 0.9998 80.22 14.5 82,001,351 603,394 0.0074 0.9926 80.20 15.5 80,189,484 109,935 0.0014 0.9986 79.61 16.5 80,079,549 113,397 0.0014 0.9986 79.50 17.5 79,966,152 787,680 0.0099 0.9901 79.39 18.5 79,178,472 792,808 0.0100 0.9900 78.60 19.5 78,385,664 44,480 0.0006 0.9994 77.82 20.5 76,963,966 215,546 0.0028 0.9972 77.77 21.5 77.56 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 141 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 3 P R I M E M O V E R S - S I M P L E C Y C L E OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 142 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" w I" Uz Uz Zw Zw w :,: w :,: "'w "'w wu WU 0. :5 0. :5 i:5 0. i:5 0. �� 00 00 NN NN 0 ** e:R l/l o� ' �� N� 0 • ' st" w �, > tx: :, u � -c ,::::; z G "' 0 / / • I/ • • /i • • • • • • ' . , ' I ' I ;= s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 ro (J) a: i5 0 > � z w � 0 M 0 N 0 PACIFICORP ACCOUNT 343 PRIME MOVERS - SIMPLE CYCLE ORIGINAL LIFE TABLE PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1969-2017 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 63,253,069 0.0000 1.0000 100.00 0.5 62,958,746 46,167 0.0007 0.9993 100.00 1.5 62,912,579 215,654 0.0034 0.9966 99.93 2.5 62,433,236 137,177 0.0022 0.9978 99.58 3.5 62,167,434 398,383 0.0064 0.9936 99.37 4.5 61,608,437 460,362 0.0075 0.9925 98.73 5.5 59,977,252 63,557 0.0011 0.9989 97.99 6.5 58,164,907 981,476 0.0169 0.9831 97.89 7.5 53,645,981 1,602,328 0.0299 0.9701 96.24 8.5 50,057,714 32,877 0.0007 0.9993 93.36 9.5 49,932,082 1,542,225 0.0309 0.9691 93.30 10.5 48,340,606 202,004 0.0042 0.9958 90.42 11.5 47,403,593 0.0000 1.0000 90.04 12.5 47,371,139 42,240 0.0009 0.9991 90.04 13.5 47,298,354 82,243 0.0017 0.9983 89.96 14.5 41,293,770 75,492 0.0018 0.9982 89.80 15.5 1,193,037 9,619 0.0081 0.9919 89.64 16.5 1,183,418 24,672 0.0208 0.9792 88.92 17.5 1,062,724 0.0000 1.0000 87.06 18.5 1,062,724 22,434 0.0211 0.9789 87.06 19.5 1,040,290 0.0000 1.0000 85.22 20.5 1,116,934 0.0000 1.0000 85.22 21.5 1,116,934 0.0000 1.0000 85.22 22.5 1,035,245 0.0000 1.0000 85.22 23.5 1,035,245 0.0000 1.0000 85.22 24.5 1,035,245 0.0000 1.0000 85.22 25.5 853,986 0.0000 1.0000 85.22 26.5 853,986 0.0000 1.0000 85.22 27.5 853,986 0.0000 1.0000 85.22 28.5 853,986 0.0000 1.0000 85.22 29.5 853,986 0.0000 1.0000 85.22 30.5 853,986 0.0000 1.0000 85.22 31.5 853,986 0.0000 1.0000 85.22 32.5 853,986 140,184 0.1642 0.8358 85.22 33.5 713,802 4,485 0.0063 0.9937 71.23 34.5 709,317 11,762 0.0166 0.9834 70.79 35.5 697,555 27,997 0.0401 0.9599 69.61 36.5 669,558 0.0000 1.0000 66.82 37.5 669,558 1,737 0.0026 0.9974 66.82 38.5 667,821 17,970 0.0269 0.9731 66.65 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 143 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 343 PRIME MOVERS - SIMPLE CYCLE ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1969-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 649,851 26 0.0000 1.0000 64.85 40.5 649,825 512,298 0.7884 0.2116 64.85 41.5 137,526 0.0000 1.0000 13.72 42.5 137,526 0.0000 1.0000 13.72 43.5 13.72 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 144 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 343 PRIME MOVERS - SIMPLE CYCLE ORIGINAL LIFE TABLE PLACEMENT BAND 1970-2017 EXPERIENCE BAND 2002-2017 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 61,977,789 0.0000 1.0000 100.00 0.5 61,683,467 46,167 0.0007 0.9993 100.00 1.5 61,637,300 215,654 0.0035 0.9965 99.93 2.5 61,152,453 137,177 0.0022 0.9978 99.58 3.5 60,892,154 398,383 0.0065 0.9935 99.35 4.5 60,333,158 460,362 0.0076 0.9924 98.70 5.5 58,797,994 63,557 0.0011 0.9989 97.95 6.5 56,920,194 981,476 0.0172 0.9828 97.84 7.5 52,453,584 1,602,328 0.0305 0.9695 96.16 8.5 48,865,317 32,877 0.0007 0.9993 93.22 9.5 48,891,792 1,542,225 0.0315 0.9685 93.16 10.5 47,382,005 202,004 0.0043 0.9957 90.22 11.5 46,444,992 0.0000 1.0000 89.83 12.5 46,412,538 42,240 0.0009 0.9991 89.83 13.5 46,444,368 82,243 0.0018 0.9982 89.75 14.5 40,439,784 75,492 0.0019 0.9981 89.59 15.5 339,051 9,619 0.0284 0.9716 89.42 16.5 329,432 24,672 0.0749 0.9251 86.89 17.5 208,738 0.0000 1.0000 80.38 18.5 208,738 22,434 0.1075 0.8925 80.38 19.5 186,304 0.0000 1.0000 71.74 20.5 186,304 0.0000 1.0000 71.74 21.5 186,304 0.0000 1.0000 71.74 22.5 104,615 0.0000 1.0000 71.74 23.5 104,615 0.0000 1.0000 71.74 24.5 104,615 0.0000 1.0000 71.74 25.5 71.74 26.5 27.5 28.5 29.5 4,485 0.0000 30.5 4,485 0.0000 31.5 853,986 0.0000 32.5 853,986 140,184 0.1642 33.5 713,802 4,485 0.0063 34.5 709,317 11,762 0.0166 35.5 697,555 27,997 0.0401 36.5 669,558 0.0000 37.5 669,558 1,737 0.0026 38.5 667,821 17,970 0.0269 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 145 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 343 PRIME MOVERS - SIMPLE CYCLE ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1970-2017 EXPERIENCE BAND 2002-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 649,851 26 0.0000 40.5 649,825 512,298 0.7884 41.5 137,526 0.0000 42.5 137,526 0.0000 43.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 146 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 3 P R I M E M O V E R S - W I N D OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 147 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" Uz Zw w :,: "'w wu 0. :5 iti 0. �� 00 NN B� o� N� LI> • w N > 0:: tx: :, ' u LI> � LI> -c z <l: G "' � 0 0 / / / I • • • • • • • s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 w 0 PACIFICORP ACCOUNT 343 PRIME MOVERS - WIND ORIGINAL LIFE TABLE PLACEMENT BAND 1998-2017 EXPERIENCE BAND 2007-2017 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 1,646,792,874 0.0000 1.0000 100.00 0.5 1,788,655,905 902,711 0.0005 0.9995 100.00 1.5 1,780,319,518 585,918 0.0003 0.9997 99.95 2.5 1,770,943,271 2,905,882 0.0016 0.9984 99.92 3.5 1,758,200,806 1,259,364 0.0007 0.9993 99.75 4.5 1,751,271,566 3,708,589 0.0021 0.9979 99.68 5.5 1,743,580,054 5,225,387 0.0030 0.9970 99.47 6.5 1,733,720,316 4,260,293 0.0025 0.9975 99.17 7.5 1,522,227,747 4,881,853 0.0032 0.9968 98.93 8.5 1,052,298,380 3,702,351 0.0035 0.9965 98.61 9.5 393,613,078 1,792,474 0.0046 0.9954 98.26 10.5 180,946,049 483,631 0.0027 0.9973 97.82 11.5 32,316,141 86,164 0.0027 0.9973 97.56 12.5 32,229,977 468,259 0.0145 0.9855 97.30 13.5 31,761,718 0.0000 1.0000 95.88 14.5 31,761,718 0.0000 1.0000 95.88 15.5 31,761,718 26,788 0.0008 0.9992 95.88 16.5 31,734,930 0.0000 1.0000 95.80 17.5 31,734,930 0.0000 1.0000 95.80 18.5 31,734,930 98,890 0.0031 0.9969 95.80 19.5 95.50 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 148 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 4 G E N E R A T O R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 149 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" Uz Zw w :,: "'w wu 0. :5 iti 0. �� 00 NN ** In �� • � w > tx: I:> :, u � -c z G '; "' 0 ' � - / / • I • • • • I • • ;I /." f • • • • • • s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 ro (J) a: i5 0 > � z w � 0 M 0 N 0 PACIFICORP ACCOUNT 344 GENERATORS ORIGINAL LIFE TABLE PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1969-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 430,964,912 0.0000 1.0000 100.00 0.5 428,898,474 0.0000 1.0000 100.00 1.5 428,477,180 44,282 0.0001 0.9999 100.00 2.5 424,766,895 614,880 0.0014 0.9986 99.99 3.5 267,727,254 830,817 0.0031 0.9969 99.84 4.5 265,696,147 127,032 0.0005 0.9995 99.54 5.5 264,051,470 62,057 0.0002 0.9998 99.49 6.5 261,745,309 1,184,040 0.0045 0.9955 99.46 7.5 259,982,811 1,201,890 0.0046 0.9954 99.01 8.5 257,145,404 529,744 0.0021 0.9979 98.56 9.5 256,578,446 748,885 0.0029 0.9971 98.35 10.5 190,604,328 2,121,191 0.0111 0.9889 98.07 11.5 138,264,510 1,377,719 0.0100 0.9900 96.97 12.5 123,032,695 543,307 0.0044 0.9956 96.01 13.5 122,489,388 87,605 0.0007 0.9993 95.58 14.5 53,621,598 124,884 0.0023 0.9977 95.52 15.5 39,269,333 0.0000 1.0000 95.29 16.5 39,269,333 18,092 0.0005 0.9995 95.29 17.5 39,251,241 380,817 0.0097 0.9903 95.25 18.5 38,870,424 121,844 0.0031 0.9969 94.33 19.5 38,747,716 0.0000 1.0000 94.03 20.5 38,759,333 385,226 0.0099 0.9901 94.03 21.5 1,763,964 0.0000 1.0000 93.10 22.5 1,707,642 0.0000 1.0000 93.10 23.5 1,617,030 0.0000 1.0000 93.10 24.5 1,617,030 0.0000 1.0000 93.10 25.5 1,605,413 0.0000 1.0000 93.10 26.5 1,605,413 0.0000 1.0000 93.10 27.5 1,605,413 0.0000 1.0000 93.10 28.5 1,605,413 0.0000 1.0000 93.10 29.5 1,605,413 0.0000 1.0000 93.10 30.5 1,605,413 0.0000 1.0000 93.10 31.5 1,605,413 0.0000 1.0000 93.10 32.5 87,835 0.0000 1.0000 93.10 33.5 87,835 48,789 0.5555 0.4445 93.10 34.5 39,047 39,047 1.0000 41.39 35.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 150 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 4 G E N E R A T O R S - W I N D OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 151 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" Uz Zw w :,: "'w wu 0. :5 iti 0. �� 00 NN ri: ri: �� • w > tx: :, u � -c z G "' 0 I /"- -, 0 Vl ' 0 / ,;i- I/ <{ � 0 - • / . • • � s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 w 0 PACIFICORP ACCOUNT 344 GENERATORS - WIND ORIGINAL LIFE TABLE PLACEMENT BAND 1998-2017 EXPERIENCE BAND 1998-2017 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 62,170,125 0.0000 1.0000 100.00 0.5 59,435,029 21,530 0.0004 0.9996 100.00 1.5 58,501,847 0.0000 1.0000 99.96 2.5 57,485,717 107,289 0.0019 0.9981 99.96 3.5 55,460,191 368,947 0.0067 0.9933 99.78 4.5 54,236,116 360,335 0.0066 0.9934 99.11 5.5 53,716,904 295,103 0.0055 0.9945 98.45 6.5 53,110,617 252,086 0.0047 0.9953 97.91 7.5 47,205,295 464,272 0.0098 0.9902 97.45 8.5 31,424,541 779,754 0.0248 0.9752 96.49 9.5 12,256,554 419,205 0.0342 0.9658 94.10 10.5 6,660,790 117,807 0.0177 0.9823 90.88 11.5 1,671,170 0.0000 1.0000 89.27 12.5 1,671,170 23,708 0.0142 0.9858 89.27 13.5 1,647,462 0.0000 1.0000 88.00 14.5 1,647,462 0.0000 1.0000 88.00 15.5 1,647,462 0.0000 1.0000 88.00 16.5 1,647,462 0.0000 1.0000 88.00 17.5 1,647,462 0.0000 1.0000 88.00 18.5 1,647,462 148,960 0.0904 0.9096 88.00 19.5 80.05 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 152 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 5 A C C E S S O R Y E L E C T R I C E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 153 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" Uz Zw w :,: "'w wu 0. :5 iti 0. �� 00 NN ** "' a: �� ' • D w I'- > /i tx: :, I' u � 0 -c z G - "' / 0 - v y ' • • • • • • • • : : s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 ro (J) a: i5 0 > � z w � 0 M 0 N 0 PACIFICORP ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1969-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 215,531,264 0.0000 1.0000 100.00 0.5 214,814,238 0.0000 1.0000 100.00 1.5 214,073,912 0.0000 1.0000 100.00 2.5 213,917,815 53,615 0.0003 0.9997 100.00 3.5 138,015,034 126,879 0.0009 0.9991 99.97 4.5 137,797,730 119,073 0.0009 0.9991 99.88 5.5 137,366,554 141,139 0.0010 0.9990 99.80 6.5 136,606,399 2,569 0.0000 1.0000 99.69 7.5 134,258,528 15,510 0.0001 0.9999 99.69 8.5 134,230,102 44,260 0.0003 0.9997 99.68 9.5 134,061,774 132,263 0.0010 0.9990 99.65 10.5 89,886,318 145,981 0.0016 0.9984 99.55 11.5 75,188,689 40,233 0.0005 0.9995 99.39 12.5 48,932,356 19,593 0.0004 0.9996 99.33 13.5 48,720,081 14,355 0.0003 0.9997 99.29 14.5 11,043,359 70,561 0.0064 0.9936 99.27 15.5 9,181,521 0.0000 1.0000 98.63 16.5 9,181,521 0.0000 1.0000 98.63 17.5 9,181,521 0.0000 1.0000 98.63 18.5 9,181,649 6,875 0.0007 0.9993 98.63 19.5 9,174,916 0.0000 1.0000 98.56 20.5 9,183,935 0.0000 1.0000 98.56 21.5 202,372 0.0000 1.0000 98.56 22.5 202,372 0.0000 1.0000 98.56 23.5 194,556 0.0000 1.0000 98.56 24.5 149,233 0.0000 1.0000 98.56 25.5 140,214 0.0000 1.0000 98.56 26.5 140,214 0.0000 1.0000 98.56 27.5 140,214 0.0000 1.0000 98.56 28.5 140,214 0.0000 1.0000 98.56 29.5 140,214 0.0000 1.0000 98.56 30.5 140,214 0.0000 1.0000 98.56 31.5 139,172 0.0000 1.0000 98.56 32.5 139,172 4,920 0.0354 0.9646 98.56 33.5 134,252 0.0000 1.0000 95.07 34.5 134,252 0.0000 1.0000 95.07 35.5 134,252 1,081 0.0081 0.9919 95.07 36.5 133,171 0.0000 1.0000 94.31 37.5 126,669 0.0000 1.0000 94.31 38.5 126,669 0.0000 1.0000 94.31 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 154 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1969-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 126,669 0.0000 1.0000 94.31 40.5 126,669 0.0000 1.0000 94.31 41.5 126,669 0.0000 1.0000 94.31 42.5 126,669 0.0000 1.0000 94.31 43.5 94.31 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 155 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 5 A C C E S S O R Y E L E C T R I C E Q U I P M E N T - W I N D OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 156 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos s w I" Uz Zw w :,: "'w wu 0. :5 iti 0. �� Lil 00 NN � ri: ri: �� 6 • • <D w > <( tx: :, / :§: u � 0 -c z - G "' 0 / / I I I • • • • • • DNl/11/\lclnS 1.N3:Jlcl3d 0 w 0 � Gannett Fleming PACIFICORP ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT - WIND ORIGINAL LIFE TABLE PLACEMENT BAND 1998-2017 EXPERIENCE BAND 1998-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 115,930,321 0.0000 1.0000 100.00 0.5 113,656,905 0.0000 1.0000 100.00 1.5 113,321,558 0.0000 1.0000 100.00 2.5 113,081,003 202,096 0.0018 0.9982 100.00 3.5 111,933,150 142,293 0.0013 0.9987 99.82 4.5 111,216,376 173,632 0.0016 0.9984 99.69 5.5 110,718,801 231,809 0.0021 0.9979 99.54 6.5 108,593,698 212,296 0.0020 0.9980 99.33 7.5 95,204,538 245,213 0.0026 0.9974 99.14 8.5 61,799,943 1,138,647 0.0184 0.9816 98.88 9.5 24,648,827 25,366 0.0010 0.9990 97.06 10.5 11,299,218 25,063 0.0022 0.9978 96.96 11.5 2,893,483 0.0000 1.0000 96.74 12.5 2,893,483 32,041 0.0111 0.9889 96.74 13.5 2,861,442 1,855 0.0006 0.9994 95.67 14.5 2,859,587 0.0000 1.0000 95.61 15.5 2,859,587 0.0000 1.0000 95.61 16.5 2,859,587 0.0000 1.0000 95.61 17.5 2,859,587 0.0000 1.0000 95.61 18.5 2,859,587 2,236 0.0008 0.9992 95.61 19.5 95.54 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 157 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 6 M I S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 158 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" Uz Zw w :,: "'w wu 0. :5 iti 0. �� 00 NN �* �� • w > tx: :, I') u � -c - z ' G 0 "' \0 0 <{ - � 0 / -: I I : • • • • • s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 ro (J) a: i5 0 > � z w � 0 M 0 N 0 PACIFICORP ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1971-2017 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 12,797,204 0.0000 1.0000 100.00 0.5 12,723,898 0.0000 1.0000 100.00 1.5 12,723,898 0.0000 1.0000 100.00 2.5 12,723,898 0.0000 1.0000 100.00 3.5 9,753,915 0.0000 1.0000 100.00 4.5 9,696,850 0.0000 1.0000 100.00 5.5 9,605,033 0.0000 1.0000 100.00 6.5 9,520,029 0.0000 1.0000 100.00 7.5 9,520,029 62,570 0.0066 0.9934 100.00 8.5 9,457,692 103,389 0.0109 0.9891 99.34 9.5 9,354,070 2,966 0.0003 0.9997 98.26 10.5 6,199,443 0.0000 1.0000 98.23 11.5 6,199,443 0.0000 1.0000 98.23 12.5 3,273,164 0.0000 1.0000 98.23 13.5 3,272,916 0.0000 1.0000 98.23 14.5 180,907 0.0000 1.0000 98.23 15.5 180,907 0.0000 1.0000 98.23 16.5 180,907 0.0000 1.0000 98.23 17.5 180,907 0.0000 1.0000 98.23 18.5 180,970 0.0000 1.0000 98.23 19.5 180,970 0.0000 1.0000 98.23 20.5 180,970 44,373 0.2452 0.7548 98.23 21.5 11,813 0.0000 1.0000 74.14 22.5 12,009 0.0000 1.0000 74.14 23.5 12,009 0.0000 1.0000 74.14 24.5 12,009 0.0000 1.0000 74.14 25.5 11,813 0.0000 1.0000 74.14 26.5 11,813 0.0000 1.0000 74.14 27.5 11,813 0.0000 1.0000 74.14 28.5 11,813 0.0000 1.0000 74.14 29.5 11,813 0.0000 1.0000 74.14 30.5 11,813 0.0000 1.0000 74.14 31.5 11,813 0.0000 1.0000 74.14 32.5 11,813 0.0000 1.0000 74.14 33.5 11,813 0.0000 1.0000 74.14 34.5 11,813 0.0000 1.0000 74.14 35.5 11,813 0.0000 1.0000 74.14 36.5 11,813 0.0000 1.0000 74.14 37.5 11,813 0.0000 1.0000 74.14 38.5 11,813 0.0000 1.0000 74.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 159 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1971-2017 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 11,813 0.0000 1.0000 74.14 40.5 11,813 0.0000 1.0000 74.14 41.5 11,813 0.0000 1.0000 74.14 42.5 11,813 0.0000 1.0000 74.14 43.5 74.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 160 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 4 6 M I S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T - W I N D OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 161 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I" Uz Zw w :,: "'w wu 0. :5 iti 0. �� 00 NN :i: :i: 00 NN • w M > 0:: tx: :, ' u 0 � \0 -c z » <l: G "' � 0 0 / -: / / s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 w 0 PACIFICORP ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT - WIND ORIGINAL LIFE TABLE PLACEMENT BAND 2006-2017 EXPERIENCE BAND 2006-2017 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 3,324,334 0.0000 1.0000 100.00 0.5 3,323,196 480 0.0001 0.9999 100.00 1.5 3,317,933 1,372 0.0004 0.9996 99.99 2.5 2,530,422 0.0000 1.0000 99.94 3.5 2,530,422 0.0000 1.0000 99.94 4.5 2,530,422 0.0000 1.0000 99.94 5.5 2,530,422 0.0000 1.0000 99.94 6.5 2,500,135 0.0000 1.0000 99.94 7.5 2,351,035 0.0000 1.0000 99.94 8.5 1,577,822 0.0000 1.0000 99.94 9.5 243,878 0.0000 1.0000 99.94 10.5 81,036 0.0000 1.0000 99.94 11.5 99.94 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 162 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 5 0 . 2 0 L A N D R I G H T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 163 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w <I" wu 0. :5 Cl'. J i:i 0. ' �� 0 �� CX) 00 NN :::!: .:.. r!.. �o mm �� 0 v • w \ > -> tx: => u � v -c z i3 v "' 0 .,.... v � / • • ,I I I / • I ; I/ • II • • I I I I s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 350.20 LAND RIGHTS ORIGINAL LIFE TABLE PLACEMENT BAND 1907-2017 EXPERIENCE BAND 1971-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 196,909,079 0.0000 1.0000 100.00 0.5 191,090,382 1,158 0.0000 1.0000 100.00 1.5 188,173,835 1,233 0.0000 1.0000 100.00 2.5 174,688,716 3,576 0.0000 1.0000 100.00 3.5 173,050,841 13,744 0.0001 0.9999 100.00 4.5 148,529,349 1,964 0.0000 1.0000 99.99 5.5 142,799,515 225,894 0.0016 0.9984 99.99 6.5 138,791,843 6,515 0.0000 1.0000 99.83 7.5 71,740,027 369,505 0.0052 0.9948 99.82 8.5 69,345,794 592 0.0000 1.0000 99.31 9.5 58,729,190 792 0.0000 1.0000 99.31 10.5 56,505,797 90,993 0.0016 0.9984 99.31 11.5 55,092,435 46,462 0.0008 0.9992 99.15 12.5 54,560,213 4,531 0.0001 0.9999 99.06 13.5 54,746,492 6,051 0.0001 0.9999 99.06 14.5 54,362,236 17,230 0.0003 0.9997 99.05 15.5 54,311,828 44,579 0.0008 0.9992 99.01 16.5 54,345,587 1,216 0.0000 1.0000 98.93 17.5 54,609,094 65,912 0.0012 0.9988 98.93 18.5 54,433,424 3,226 0.0001 0.9999 98.81 19.5 54,109,381 2,896 0.0001 0.9999 98.81 20.5 53,969,763 965 0.0000 1.0000 98.80 21.5 53,292,345 4,280 0.0001 0.9999 98.80 22.5 53,031,969 1,461 0.0000 1.0000 98.79 23.5 52,187,091 10,449 0.0002 0.9998 98.79 24.5 47,212,176 7,660 0.0002 0.9998 98.77 25.5 44,865,230 2,403 0.0001 0.9999 98.75 26.5 41,643,738 12,563 0.0003 0.9997 98.75 27.5 41,242,379 1,948 0.0000 1.0000 98.72 28.5 41,061,832 22,874 0.0006 0.9994 98.71 29.5 40,695,641 6,504 0.0002 0.9998 98.66 30.5 40,356,674 3,980 0.0001 0.9999 98.64 31.5 39,301,212 15,671 0.0004 0.9996 98.63 32.5 39,083,609 16,442 0.0004 0.9996 98.59 33.5 38,648,078 27,945 0.0007 0.9993 98.55 34.5 37,874,868 62,078 0.0016 0.9984 98.48 35.5 35,636,140 10,796 0.0003 0.9997 98.32 36.5 29,961,228 9,994 0.0003 0.9997 98.29 37.5 23,171,716 3,806 0.0002 0.9998 98.26 38.5 19,760,219 726 0.0000 1.0000 98.24 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 164 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 350.20 LAND RIGHTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1907-2017 EXPERIENCE BAND 1971-2017 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 19,454,368 3,707 0.0002 0.9998 98.24 40.5 16,454,859 3,870 0.0002 0.9998 98.22 41.5 16,227,055 1,613 0.0001 0.9999 98.19 42.5 13,482,138 1,853 0.0001 0.9999 98.18 43.5 12,974,122 33,178 0.0026 0.9974 98.17 44.5 12,280,589 2,224 0.0002 0.9998 97.92 45.5 11,495,343 18,295 0.0016 0.9984 97.90 46.5 10,393,617 1,525 0.0001 0.9999 97.75 47.5 9,947,417 53,445 0.0054 0.9946 97.73 48.5 9,437,667 3,257 0.0003 0.9997 97.21 49.5 8,858,286 33,090 0.0037 0.9963 97.17 50.5 8,681,625 23,824 0.0027 0.9973 96.81 51.5 7,974,858 26,005 0.0033 0.9967 96.54 52.5 7,694,311 2,356 0.0003 0.9997 96.23 53.5 7,484,192 33,247 0.0044 0.9956 96.20 54.5 6,798,940 176 0.0000 1.0000 95.77 55.5 4,596,864 9,141 0.0020 0.9980 95.77 56.5 4,127,175 164 0.0000 1.0000 95.58 57.5 3,925,365 188 0.0000 1.0000 95.58 58.5 3,417,025 51 0.0000 1.0000 95.57 59.5 3,131,010 172 0.0001 0.9999 95.57 60.5 2,793,281 5,191 0.0019 0.9981 95.56 61.5 2,333,093 19,314 0.0083 0.9917 95.39 62.5 2,107,642 22,236 0.0106 0.9894 94.60 63.5 1,507,622 30,427 0.0202 0.9798 93.60 64.5 1,105,372 5,523 0.0050 0.9950 91.71 65.5 962,814 89 0.0001 0.9999 91.25 66.5 824,911 1,109 0.0013 0.9987 91.24 67.5 698,193 0.0000 1.0000 91.12 68.5 679,884 15,746 0.0232 0.9768 91.12 69.5 649,488 4,906 0.0076 0.9924 89.01 70.5 635,272 7,421 0.0117 0.9883 88.34 71.5 316,013 12,353 0.0391 0.9609 87.31 72.5 296,172 15,217 0.0514 0.9486 83.89 73.5 251,546 0.0000 1.0000 79.58 74.5 244,129 0.0000 1.0000 79.58 75.5 243,636 0.0000 1.0000 79.58 76.5 232,452 0.0000 1.0000 79.58 77.5 231,677 0.0000 1.0000 79.58 78.5 230,845 0.0000 1.0000 79.58 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 165 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 350.20 LAND RIGHTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1907-2017 EXPERIENCE BAND 1971-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 79.5 230,176 0.0000 1.0000 79.58 80.5 228,878 0.0000 1.0000 79.58 81.5 228,030 0.0000 1.0000 79.58 82.5 226,245 0.0000 1.0000 79.58 83.5 225,048 0.0000 1.0000 79.58 84.5 224,771 0.0000 1.0000 79.58 85.5 224,008 153 0.0007 0.9993 79.58 86.5 223,569 14 0.0001 0.9999 79.53 87.5 222,955 117 0.0005 0.9995 79.52 88.5 221,111 51 0.0002 0.9998 79.48 89.5 219,780 54 0.0002 0.9998 79.46 90.5 199,245 0.0000 1.0000 79.44 91.5 197,391 0.0000 1.0000 79.44 92.5 193,714 319 0.0016 0.9984 79.44 93.5 189,672 0.0000 1.0000 79.31 94.5 177,623 0.0000 1.0000 79.31 95.5 174,910 0.0000 1.0000 79.31 96.5 171,821 0.0000 1.0000 79.31 97.5 167,959 0.0000 1.0000 79.31 98.5 163,184 0.0000 1.0000 79.31 99.5 162,973 14 0.0001 0.9999 79.31 100.5 87,736 0.0000 1.0000 79.31 101.5 70,191 0.0000 1.0000 79.31 102.5 65,501 0.0000 1.0000 79.31 103.5 59,565 0.0000 1.0000 79.31 104.5 27,695 0.0000 1.0000 79.31 105.5 22,569 0.0000 1.0000 79.31 106.5 10,224 0.0000 1.0000 79.31 107.5 10,163 0.0000 1.0000 79.31 108.5 4,805 0.0000 1.0000 79.31 109.5 2,236 0.0000 1.0000 79.31 110.5 79.31 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 166 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 5 2 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 167 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �� 00 NN .;.. N NO mm � �� • w � > tx: => ,, u J � -c z i3 / "' " 0 - \ -> v • v 1.---"" .I / I v / • If " s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming g 0 w (J) a: � > z w � s PACIFICORP ACCOUNT 352 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1902-2017 EXPERIENCE BAND 1924-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 262,730,106 1,970 0.0000 1.0000 100.00 0.5 257,211,373 8,291 0.0000 1.0000 100.00 1.5 246,480,373 87,729 0.0004 0.9996 100.00 2.5 229,965,369 127,504 0.0006 0.9994 99.96 3.5 214,215,725 143,441 0.0007 0.9993 99.91 4.5 202,637,070 132,631 0.0007 0.9993 99.84 5.5 178,517,067 46,141 0.0003 0.9997 99.77 6.5 163,301,081 40,725 0.0002 0.9998 99.75 7.5 118,553,665 585,005 0.0049 0.9951 99.72 8.5 88,114,504 66,610 0.0008 0.9992 99.23 9.5 73,260,991 299,947 0.0041 0.9959 99.16 10.5 65,016,043 58,275 0.0009 0.9991 98.75 11.5 57,449,950 80,852 0.0014 0.9986 98.66 12.5 53,413,071 24,088 0.0005 0.9995 98.52 13.5 50,353,840 100,176 0.0020 0.9980 98.48 14.5 49,439,651 134,731 0.0027 0.9973 98.28 15.5 47,924,803 47,914 0.0010 0.9990 98.01 16.5 47,452,130 234,568 0.0049 0.9951 97.92 17.5 45,857,098 32,282 0.0007 0.9993 97.43 18.5 43,853,081 60,567 0.0014 0.9986 97.36 19.5 42,811,708 134,318 0.0031 0.9969 97.23 20.5 42,262,832 60,995 0.0014 0.9986 96.92 21.5 41,627,746 19,725 0.0005 0.9995 96.78 22.5 39,853,401 99,126 0.0025 0.9975 96.74 23.5 35,869,660 89,430 0.0025 0.9975 96.50 24.5 33,404,253 83,882 0.0025 0.9975 96.26 25.5 31,438,103 36,453 0.0012 0.9988 96.01 26.5 30,599,969 62,711 0.0020 0.9980 95.90 27.5 28,968,209 72,495 0.0025 0.9975 95.71 28.5 27,298,511 62,355 0.0023 0.9977 95.47 29.5 26,276,042 31,487 0.0012 0.9988 95.25 30.5 25,183,638 45,348 0.0018 0.9982 95.14 31.5 21,696,920 31,404 0.0014 0.9986 94.96 32.5 17,635,926 138,819 0.0079 0.9921 94.83 33.5 16,090,486 25,970 0.0016 0.9984 94.08 34.5 15,780,555 56,879 0.0036 0.9964 93.93 35.5 14,376,889 68,820 0.0048 0.9952 93.59 36.5 12,673,778 89,085 0.0070 0.9930 93.14 37.5 10,869,661 99,410 0.0091 0.9909 92.49 38.5 10,164,533 23,121 0.0023 0.9977 91.64 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 168 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 352 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1902-2017 EXPERIENCE BAND 1924-2017 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 9,582,892 16,178 0.0017 0.9983 91.43 40.5 8,055,549 20,106 0.0025 0.9975 91.28 41.5 7,232,825 52,544 0.0073 0.9927 91.05 42.5 6,330,079 29,468 0.0047 0.9953 90.39 43.5 6,028,031 51,438 0.0085 0.9915 89.97 44.5 5,404,153 36,946 0.0068 0.9932 89.20 45.5 5,011,503 31,541 0.0063 0.9937 88.59 46.5 4,529,141 19,871 0.0044 0.9956 88.03 47.5 4,223,727 59,461 0.0141 0.9859 87.65 48.5 3,993,768 17,519 0.0044 0.9956 86.41 49.5 3,682,388 29,513 0.0080 0.9920 86.03 50.5 3,454,565 67,606 0.0196 0.9804 85.34 51.5 3,252,561 24,719 0.0076 0.9924 83.67 52.5 3,020,830 8,196 0.0027 0.9973 83.04 53.5 2,823,522 33,934 0.0120 0.9880 82.81 54.5 2,579,390 4,157 0.0016 0.9984 81.82 55.5 2,425,780 6,794 0.0028 0.9972 81.69 56.5 2,211,013 7,582 0.0034 0.9966 81.46 57.5 2,001,896 3,902 0.0019 0.9981 81.18 58.5 1,865,464 5,560 0.0030 0.9970 81.02 59.5 1,627,097 14,297 0.0088 0.9912 80.78 60.5 1,397,992 2,263 0.0016 0.9984 80.07 61.5 1,344,912 1,634 0.0012 0.9988 79.94 62.5 1,211,462 2,061 0.0017 0.9983 79.84 63.5 1,032,087 18,216 0.0176 0.9824 79.71 64.5 931,797 2,948 0.0032 0.9968 78.30 65.5 894,365 17,688 0.0198 0.9802 78.05 66.5 788,698 13,186 0.0167 0.9833 76.51 67.5 653,635 2,786 0.0043 0.9957 75.23 68.5 644,366 2,889 0.0045 0.9955 74.91 69.5 634,905 146 0.0002 0.9998 74.57 70.5 600,516 125 0.0002 0.9998 74.55 71.5 598,175 420 0.0007 0.9993 74.54 72.5 596,153 152 0.0003 0.9997 74.49 73.5 595,445 341 0.0006 0.9994 74.47 74.5 593,276 2,455 0.0041 0.9959 74.43 75.5 590,100 28,687 0.0486 0.9514 74.12 76.5 477,745 0.0000 1.0000 70.51 77.5 477,450 0.0000 1.0000 70.51 78.5 475,900 0.0000 1.0000 70.51 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 169 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 352 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1902-2017 EXPERIENCE BAND 1924-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 79.5 475,453 0.0000 1.0000 70.51 80.5 474,290 169 0.0004 0.9996 70.51 81.5 474,050 158 0.0003 0.9997 70.49 82.5 473,892 661 0.0014 0.9986 70.47 83.5 473,231 0.0000 1.0000 70.37 84.5 473,231 10,807 0.0228 0.9772 70.37 85.5 461,878 21,607 0.0468 0.9532 68.76 86.5 406,485 0.0000 1.0000 65.54 87.5 406,485 601 0.0015 0.9985 65.54 88.5 405,739 281 0.0007 0.9993 65.45 89.5 394,118 1,826 0.0046 0.9954 65.40 90.5 392,292 659 0.0017 0.9983 65.10 91.5 390,562 0.0000 1.0000 64.99 92.5 389,708 0.0000 1.0000 64.99 93.5 376,327 0.0000 1.0000 64.99 94.5 376,175 7,429 0.0197 0.9803 64.99 95.5 351,383 2,247 0.0064 0.9936 63.71 96.5 349,015 2,323 0.0067 0.9933 63.30 97.5 346,691 507 0.0015 0.9985 62.88 98.5 335,401 0.0000 1.0000 62.79 99.5 298,835 4,699 0.0157 0.9843 62.79 100.5 294,136 0.0000 1.0000 61.80 101.5 293,841 4,352 0.0148 0.9852 61.80 102.5 289,489 0.0000 1.0000 60.88 103.5 109,518 0.0000 1.0000 60.88 104.5 68,641 0.0000 1.0000 60.88 105.5 408 0.0000 1.0000 60.88 106.5 60.88 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 170 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 5 3 S T A T I O N E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 171 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu / 0. :5 i:i 0. �� 00 NN I .;.. r!.. N 0, •• "' 00 �� • I • • • w II > tx: => u � -c z I , i3 "' I/ 0 0 ! Vl v ' co LI) !\ / �- : � : • 1J s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 353 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1897-2017 EXPERIENCE BAND 1924-2017 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 2,472,517,602 709,336 0.0003 0.9997 100.00 0.5 2,347,756,170 2,133,875 0.0009 0.9991 99.97 1.5 2,272,287,137 4,914,768 0.0022 0.9978 99.88 2.5 2,123,251,783 3,955,184 0.0019 0.9981 99.66 3.5 2,025,970,363 6,048,283 0.0030 0.9970 99.48 4.5 1,926,645,247 4,319,111 0.0022 0.9978 99.18 5.5 1,784,592,206 4,205,102 0.0024 0.9976 98.96 6.5 1,664,867,777 4,602,797 0.0028 0.9972 98.73 7.5 1,388,959,546 8,838,135 0.0064 0.9936 98.45 8.5 1,237,147,976 3,558,019 0.0029 0.9971 97.83 9.5 1,109,792,392 3,907,956 0.0035 0.9965 97.55 10.5 1,055,422,762 6,127,916 0.0058 0.9942 97.20 11.5 995,621,608 3,693,141 0.0037 0.9963 96.64 12.5 944,465,217 3,303,976 0.0035 0.9965 96.28 13.5 891,339,763 2,690,225 0.0030 0.9970 95.94 14.5 846,015,165 6,697,621 0.0079 0.9921 95.65 15.5 809,260,792 6,110,445 0.0076 0.9924 94.90 16.5 779,316,166 5,494,389 0.0071 0.9929 94.18 17.5 733,707,535 5,399,769 0.0074 0.9926 93.52 18.5 706,931,613 7,473,440 0.0106 0.9894 92.83 19.5 683,879,818 6,112,551 0.0089 0.9911 91.85 20.5 666,450,578 4,862,127 0.0073 0.9927 91.02 21.5 650,726,347 5,146,776 0.0079 0.9921 90.36 22.5 622,010,830 5,928,583 0.0095 0.9905 89.65 23.5 560,437,893 6,946,430 0.0124 0.9876 88.79 24.5 507,044,918 7,393,488 0.0146 0.9854 87.69 25.5 460,853,639 5,726,213 0.0124 0.9876 86.41 26.5 408,201,543 4,789,821 0.0117 0.9883 85.34 27.5 373,546,273 4,701,970 0.0126 0.9874 84.34 28.5 352,921,964 2,633,716 0.0075 0.9925 83.28 29.5 331,957,735 2,985,612 0.0090 0.9910 82.65 30.5 317,261,438 3,595,659 0.0113 0.9887 81.91 31.5 298,800,357 3,223,119 0.0108 0.9892 80.98 32.5 283,871,944 4,496,120 0.0158 0.9842 80.11 33.5 261,268,950 3,108,209 0.0119 0.9881 78.84 34.5 249,121,646 6,793,821 0.0273 0.9727 77.90 35.5 213,283,032 2,618,381 0.0123 0.9877 75.78 36.5 200,756,658 2,427,611 0.0121 0.9879 74.85 37.5 178,572,860 2,230,608 0.0125 0.9875 73.94 38.5 169,458,634 3,618,728 0.0214 0.9786 73.02 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 172 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 353 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1897-2017 EXPERIENCE BAND 1924-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 149,589,562 1,382,349 0.0092 0.9908 71.46 40.5 129,281,205 4,331,572 0.0335 0.9665 70.80 41.5 107,112,085 2,925,998 0.0273 0.9727 68.43 42.5 97,570,680 1,853,151 0.0190 0.9810 66.56 43.5 93,102,696 1,903,736 0.0204 0.9796 65.29 44.5 84,187,604 1,632,384 0.0194 0.9806 63.96 45.5 75,700,547 2,495,301 0.0330 0.9670 62.72 46.5 68,040,856 1,600,635 0.0235 0.9765 60.65 47.5 61,474,514 948,011 0.0154 0.9846 59.22 48.5 57,239,182 581,301 0.0102 0.9898 58.31 49.5 52,880,306 1,185,396 0.0224 0.9776 57.72 50.5 49,182,077 1,606,194 0.0327 0.9673 56.42 51.5 44,068,464 636,688 0.0144 0.9856 54.58 52.5 41,483,569 518,453 0.0125 0.9875 53.79 53.5 38,271,440 714,822 0.0187 0.9813 53.12 54.5 34,526,467 809,947 0.0235 0.9765 52.13 55.5 30,446,201 342,024 0.0112 0.9888 50.91 56.5 26,803,175 571,806 0.0213 0.9787 50.33 57.5 23,858,286 222,068 0.0093 0.9907 49.26 58.5 21,634,404 504,246 0.0233 0.9767 48.80 59.5 17,272,233 679,334 0.0393 0.9607 47.66 60.5 14,080,991 245,425 0.0174 0.9826 45.79 61.5 12,266,798 180,599 0.0147 0.9853 44.99 62.5 10,849,267 479,467 0.0442 0.9558 44.33 63.5 8,349,525 216,440 0.0259 0.9741 42.37 64.5 7,265,623 124,039 0.0171 0.9829 41.27 65.5 6,173,709 178,368 0.0289 0.9711 40.57 66.5 4,973,229 174,164 0.0350 0.9650 39.40 67.5 4,364,958 129,544 0.0297 0.9703 38.02 68.5 3,279,565 83,020 0.0253 0.9747 36.89 69.5 3,026,961 141,152 0.0466 0.9534 35.95 70.5 2,762,938 359,137 0.1300 0.8700 34.28 71.5 2,361,934 31,596 0.0134 0.9866 29.82 72.5 2,324,143 10,463 0.0045 0.9955 29.42 73.5 2,158,334 43,919 0.0203 0.9797 29.29 74.5 2,074,831 99,430 0.0479 0.9521 28.69 75.5 1,965,132 35,258 0.0179 0.9821 27.32 76.5 1,893,768 4,984 0.0026 0.9974 26.83 77.5 1,878,658 63,307 0.0337 0.9663 26.76 78.5 1,813,697 2,504 0.0014 0.9986 25.86 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 173 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 353 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1897-2017 EXPERIENCE BAND 1924-2017 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 1,806,947 23,154 0.0128 0.9872 25.82 80.5 1,779,937 6,941 0.0039 0.9961 25.49 81.5 1,772,696 38,595 0.0218 0.9782 25.39 82.5 1,734,100 4,036 0.0023 0.9977 24.84 83.5 1,723,787 52,187 0.0303 0.9697 24.78 84.5 1,671,600 26,286 0.0157 0.9843 24.03 85.5 1,551,015 202,083 0.1303 0.8697 23.65 86.5 1,295,517 85,778 0.0662 0.9338 20.57 87.5 1,204,317 8,865 0.0074 0.9926 19.21 88.5 1,131,372 20,481 0.0181 0.9819 19.07 89.5 1,104,553 67,350 0.0610 0.9390 18.72 90.5 1,014,567 59,678 0.0588 0.9412 17.58 91.5 920,773 6,509 0.0071 0.9929 16.55 92.5 855,959 9,852 0.0115 0.9885 16.43 93.5 828,465 35,022 0.0423 0.9577 16.24 94.5 766,693 1,043 0.0014 0.9986 15.55 95.5 714,012 603 0.0008 0.9992 15.53 96.5 692,002 8,690 0.0126 0.9874 15.52 97.5 682,795 60,971 0.0893 0.9107 15.32 98.5 607,091 20,591 0.0339 0.9661 13.96 99.5 529,732 954 0.0018 0.9982 13.48 100.5 454,387 79,475 0.1749 0.8251 13.46 101.5 356,794 4,478 0.0126 0.9874 11.10 102.5 334,639 0.0000 1.0000 10.97 103.5 270,721 7,541 0.0279 0.9721 10.97 104.5 155,325 0.0000 1.0000 10.66 105.5 40,322 411 0.0102 0.9898 10.66 106.5 3,879 0.0000 1.0000 10.55 107.5 3,879 0.0000 1.0000 10.55 108.5 3,879 476 0.1227 0.8773 10.55 109.5 934 0.0000 1.0000 9.26 110.5 934 0.0000 1.0000 9.26 111.5 934 0.0000 1.0000 9.26 112.5 934 0.0000 1.0000 9.26 113.5 934 0.0000 1.0000 9.26 114.5 9.26 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 174 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 5 4 T O W E R S A N D F I X T U R E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 175 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �� 00 NN �g mm �� ' • w I / > tx: => u 1 � -c z i3 t.> "' 0 ,/ � � i L..----- • •• • -> • • • • v • • • -: _; v • • • •• • . I/ I I I i I s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 354 TOWERS AND FIXTURES ORIGINAL LIFE TABLE PLACEMENT BAND 1909-2017 EXPERIENCE BAND 1937-2017 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 1,307,988,079 555 0.0000 1.0000 100.00 0.5 1,303,151,686 53,397 0.0000 1.0000 100.00 1.5 1,299,345,871 596,869 0.0005 0.9995 100.00 2.5 1,216,720,551 1,119,681 0.0009 0.9991 99.95 3.5 1,206,978,711 1,362,761 0.0011 0.9989 99.86 4.5 992,276,423 2,032,054 0.0020 0.9980 99.75 5.5 973,733,693 627,381 0.0006 0.9994 99.54 6.5 965,929,095 291,186 0.0003 0.9997 99.48 7.5 496,070,104 358,762 0.0007 0.9993 99.45 8.5 438,560,814 189,507 0.0004 0.9996 99.37 9.5 421,926,062 595,144 0.0014 0.9986 99.33 10.5 376,344,672 250,161 0.0007 0.9993 99.19 11.5 373,283,926 68,490 0.0002 0.9998 99.13 12.5 364,237,174 462,158 0.0013 0.9987 99.11 13.5 356,971,807 504,188 0.0014 0.9986 98.98 14.5 348,257,385 316,849 0.0009 0.9991 98.84 15.5 345,549,182 320,375 0.0009 0.9991 98.75 16.5 337,237,337 48,839 0.0001 0.9999 98.66 17.5 334,847,211 37,982 0.0001 0.9999 98.65 18.5 331,904,619 443,080 0.0013 0.9987 98.64 19.5 330,932,317 75,426 0.0002 0.9998 98.50 20.5 329,784,080 53,777 0.0002 0.9998 98.48 21.5 329,542,638 607,602 0.0018 0.9982 98.47 22.5 328,142,534 73,892 0.0002 0.9998 98.28 23.5 327,659,552 342,365 0.0010 0.9990 98.26 24.5 314,895,224 208,135 0.0007 0.9993 98.16 25.5 305,749,032 168,197 0.0006 0.9994 98.09 26.5 305,482,677 77,445 0.0003 0.9997 98.04 27.5 271,029,666 59,999 0.0002 0.9998 98.01 28.5 270,689,450 172,717 0.0006 0.9994 97.99 29.5 270,175,442 27,458 0.0001 0.9999 97.93 30.5 267,937,593 61,604 0.0002 0.9998 97.92 31.5 266,512,851 94,341 0.0004 0.9996 97.90 32.5 266,418,510 92,651 0.0003 0.9997 97.86 33.5 258,221,446 8,824 0.0000 1.0000 97.83 34.5 245,445,556 7,902 0.0000 1.0000 97.83 35.5 206,740,325 120,003 0.0006 0.9994 97.82 36.5 134,124,322 66,973 0.0005 0.9995 97.77 37.5 93,038,686 10,985 0.0001 0.9999 97.72 38.5 77,933,474 173,794 0.0022 0.9978 97.71 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 176 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 354 TOWERS AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1909-2017 EXPERIENCE BAND 1937-2017 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 56,952,548 13,640 0.0002 0.9998 97.49 40.5 51,898,403 34,784 0.0007 0.9993 97.46 41.5 38,697,126 330,586 0.0085 0.9915 97.40 42.5 17,938,000 34,618 0.0019 0.9981 96.57 43.5 16,862,502 13,022 0.0008 0.9992 96.38 44.5 11,399,087 44,788 0.0039 0.9961 96.31 45.5 11,195,810 40,363 0.0036 0.9964 95.93 46.5 11,153,275 27,273 0.0024 0.9976 95.58 47.5 11,037,914 3,268 0.0003 0.9997 95.35 48.5 10,961,623 94,265 0.0086 0.9914 95.32 49.5 9,841,711 19,301 0.0020 0.9980 94.50 50.5 9,248,338 44,771 0.0048 0.9952 94.32 51.5 5,426,513 49,812 0.0092 0.9908 93.86 52.5 5,136,305 77,966 0.0152 0.9848 93.00 53.5 4,610,052 5,769 0.0013 0.9987 91.59 54.5 3,858,366 77,679 0.0201 0.9799 91.47 55.5 3,094,709 25,615 0.0083 0.9917 89.63 56.5 2,871,663 11,162 0.0039 0.9961 88.89 57.5 2,669,874 13,018 0.0049 0.9951 88.54 58.5 2,298,129 16,019 0.0070 0.9930 88.11 59.5 1,658,259 21,029 0.0127 0.9873 87.50 60.5 1,637,230 11,791 0.0072 0.9928 86.39 61.5 1,553,374 7,346 0.0047 0.9953 85.76 62.5 1,522,178 14,070 0.0092 0.9908 85.36 63.5 1,281,578 29,568 0.0231 0.9769 84.57 64.5 272,291 10,210 0.0375 0.9625 82.62 65.5 254,034 41,953 0.1651 0.8349 79.52 66.5 212,081 14,405 0.0679 0.9321 66.39 67.5 197,676 39,683 0.2007 0.7993 61.88 68.5 110,176 9,452 0.0858 0.9142 49.46 69.5 100,724 20,134 0.1999 0.8001 45.21 70.5 80,590 7,565 0.0939 0.9061 36.18 71.5 67,596 13,906 0.2057 0.7943 32.78 72.5 53,690 36,981 0.6888 0.3112 26.04 73.5 16,709 3,812 0.2281 0.7719 8.10 74.5 12,898 6,759 0.5241 0.4759 6.25 75.5 6,138 2,266 0.3691 0.6309 2.98 76.5 3,873 956 0.2469 0.7531 1.88 77.5 2,917 346 0.1185 0.8815 1.41 78.5 2,571 1,433 0.5572 0.4428 1.25 79.5 1,139 1,139 1.0000 0.55 80.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 177 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 5 5 P O L E S A N D F I X T U R E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 178 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �� 00 NN .;.. .!. NO mm N �� J • a: w ' > 0 tx: <D => u �, � -c z i3 0 / "' - 0 • ! -: • • � •• • v • ·' . / -· .- / v •• ••• . (/ • A I.I I 'I s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 355 POLES AND FIXTURES ORIGINAL LIFE TABLE PLACEMENT BAND 1901-2017 EXPERIENCE BAND 1924-2017 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 1,028,325,036 1,280,565 0.0012 0.9988 100.00 0.5 994,926,565 3,265,537 0.0033 0.9967 99.88 1.5 973,940,036 2,060,180 0.0021 0.9979 99.55 2.5 813,099,186 3,200,784 0.0039 0.9961 99.34 3.5 779,763,613 4,583,307 0.0059 0.9941 98.95 4.5 740,636,153 2,827,166 0.0038 0.9962 98.36 5.5 703,316,167 1,859,190 0.0026 0.9974 97.99 6.5 664,570,567 2,128,297 0.0032 0.9968 97.73 7.5 615,459,805 1,986,393 0.0032 0.9968 97.42 8.5 591,426,531 1,453,623 0.0025 0.9975 97.10 9.5 565,478,235 2,349,322 0.0042 0.9958 96.86 10.5 532,928,791 3,128,899 0.0059 0.9941 96.46 11.5 516,041,984 3,003,803 0.0058 0.9942 95.90 12.5 498,785,996 1,536,553 0.0031 0.9969 95.34 13.5 483,495,460 1,744,476 0.0036 0.9964 95.04 14.5 452,570,912 1,741,445 0.0038 0.9962 94.70 15.5 427,013,428 1,480,475 0.0035 0.9965 94.34 16.5 409,803,359 2,053,443 0.0050 0.9950 94.01 17.5 394,334,248 1,103,203 0.0028 0.9972 93.54 18.5 375,595,891 1,893,429 0.0050 0.9950 93.28 19.5 361,209,073 1,691,944 0.0047 0.9953 92.81 20.5 347,814,720 1,065,696 0.0031 0.9969 92.37 21.5 333,663,777 1,300,884 0.0039 0.9961 92.09 22.5 313,000,561 1,185,736 0.0038 0.9962 91.73 23.5 288,557,250 1,314,405 0.0046 0.9954 91.38 24.5 260,116,682 1,297,228 0.0050 0.9950 90.97 25.5 241,494,763 889,470 0.0037 0.9963 90.51 26.5 215,452,299 1,086,560 0.0050 0.9950 90.18 27.5 208,160,222 1,200,476 0.0058 0.9942 89.72 28.5 200,518,439 1,137,380 0.0057 0.9943 89.21 29.5 193,295,122 1,138,575 0.0059 0.9941 88.70 30.5 185,951,680 1,871,916 0.0101 0.9899 88.18 31.5 168,070,671 896,993 0.0053 0.9947 87.29 32.5 159,301,550 918,609 0.0058 0.9942 86.82 33.5 150,317,685 1,419,803 0.0094 0.9906 86.32 34.5 141,454,488 957,523 0.0068 0.9932 85.51 35.5 130,408,054 610,767 0.0047 0.9953 84.93 36.5 118,212,827 917,532 0.0078 0.9922 84.53 37.5 110,064,977 665,121 0.0060 0.9940 83.88 38.5 105,166,708 991,100 0.0094 0.9906 83.37 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 179 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 355 POLES AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1901-2017 EXPERIENCE BAND 1924-2017 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 99,045,871 746,363 0.0075 0.9925 82.58 40.5 90,631,387 674,681 0.0074 0.9926 81.96 41.5 84,233,082 549,386 0.0065 0.9935 81.35 42.5 77,817,408 515,421 0.0066 0.9934 80.82 43.5 75,393,015 712,134 0.0094 0.9906 80.28 44.5 71,513,709 534,158 0.0075 0.9925 79.53 45.5 66,578,431 512,771 0.0077 0.9923 78.93 46.5 51,656,936 380,523 0.0074 0.9926 78.32 47.5 49,342,018 439,060 0.0089 0.9911 77.75 48.5 46,153,593 446,827 0.0097 0.9903 77.06 49.5 42,106,545 400,346 0.0095 0.9905 76.31 50.5 40,656,381 473,924 0.0117 0.9883 75.58 51.5 37,640,874 378,959 0.0101 0.9899 74.70 52.5 34,908,510 339,461 0.0097 0.9903 73.95 53.5 28,892,026 524,774 0.0182 0.9818 73.23 54.5 24,116,013 376,366 0.0156 0.9844 71.90 55.5 20,434,991 344,964 0.0169 0.9831 70.78 56.5 16,244,812 328,568 0.0202 0.9798 69.58 57.5 13,110,053 329,542 0.0251 0.9749 68.18 58.5 11,303,459 273,011 0.0242 0.9758 66.46 59.5 9,644,332 247,133 0.0256 0.9744 64.86 60.5 6,663,781 134,569 0.0202 0.9798 63.20 61.5 5,445,883 127,279 0.0234 0.9766 61.92 62.5 4,106,263 105,980 0.0258 0.9742 60.47 63.5 2,637,971 89,902 0.0341 0.9659 58.91 64.5 724,678 109,890 0.1516 0.8484 56.90 65.5 560,453 15,848 0.0283 0.9717 48.28 66.5 353,411 39,597 0.1120 0.8880 46.91 67.5 271,458 22,476 0.0828 0.9172 41.65 68.5 235,333 12,633 0.0537 0.9463 38.21 69.5 209,659 12,162 0.0580 0.9420 36.15 70.5 194,165 5,901 0.0304 0.9696 34.06 71.5 83,852 20,663 0.2464 0.7536 33.02 72.5 63,188 6,374 0.1009 0.8991 24.88 73.5 56,814 6,490 0.1142 0.8858 22.37 74.5 50,325 8,395 0.1668 0.8332 19.82 75.5 41,930 4,430 0.1057 0.8943 16.51 76.5 2,337 592 0.2535 0.7465 14.77 77.5 1,745 345 0.1979 0.8021 11.02 78.5 1,399 0.0000 1.0000 8.84 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 180 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 355 POLES AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1901-2017 EXPERIENCE BAND 1924-2017 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 1,399 446 0.3188 0.6812 8.84 80.5 953 0.0000 1.0000 6.02 81.5 953 588 0.6167 0.3833 6.02 82.5 365 365 1.0000 2.31 83.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 181 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 5 6 O V E R H E A D C O N D U C T O R S A N D D E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 182 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �� 00 NN ;!; 8 � mm �� CL. • • J w t2 > tx: !' => u � -c z i3 / "' 0 • s /'{ I v • v • � ,· . .,,, :;) v ••• v J J I I i I I I s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1900-2017 EXPERIENCE BAND 1924-2017 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 1,309,492,557 553,625 0.0004 0.9996 100.00 0.5 1,283,455,568 2,135,504 0.0017 0.9983 99.96 1.5 1,266,213,083 2,043,253 0.0016 0.9984 99.79 2.5 1,133,202,365 3,137,495 0.0028 0.9972 99.63 3.5 1,109,245,605 3,229,657 0.0029 0.9971 99.35 4.5 967,486,570 2,916,640 0.0030 0.9970 99.07 5.5 942,288,832 2,110,446 0.0022 0.9978 98.77 6.5 906,535,975 2,069,831 0.0023 0.9977 98.55 7.5 770,556,503 1,711,827 0.0022 0.9978 98.32 8.5 743,799,355 857,369 0.0012 0.9988 98.10 9.5 715,382,918 1,444,938 0.0020 0.9980 97.99 10.5 669,129,577 1,770,654 0.0026 0.9974 97.79 11.5 655,476,523 1,725,655 0.0026 0.9974 97.53 12.5 636,679,015 1,532,456 0.0024 0.9976 97.28 13.5 617,956,013 1,285,913 0.0021 0.9979 97.04 14.5 595,158,524 1,630,784 0.0027 0.9973 96.84 15.5 579,189,794 975,111 0.0017 0.9983 96.57 16.5 565,648,911 2,127,267 0.0038 0.9962 96.41 17.5 553,801,615 739,352 0.0013 0.9987 96.05 18.5 541,647,463 1,128,419 0.0021 0.9979 95.92 19.5 530,304,124 1,076,094 0.0020 0.9980 95.72 20.5 520,180,441 691,032 0.0013 0.9987 95.53 21.5 511,805,417 2,005,205 0.0039 0.9961 95.40 22.5 496,925,278 665,460 0.0013 0.9987 95.03 23.5 482,597,781 631,028 0.0013 0.9987 94.90 24.5 439,186,556 1,220,266 0.0028 0.9972 94.77 25.5 417,714,057 461,488 0.0011 0.9989 94.51 26.5 392,683,119 516,899 0.0013 0.9987 94.41 27.5 363,380,107 1,097,558 0.0030 0.9970 94.28 28.5 355,283,813 1,721,623 0.0048 0.9952 94.00 29.5 349,868,616 601,554 0.0017 0.9983 93.54 30.5 343,385,931 1,855,347 0.0054 0.9946 93.38 31.5 331,954,248 765,826 0.0023 0.9977 92.88 32.5 328,664,080 588,057 0.0018 0.9982 92.66 33.5 319,378,401 1,087,537 0.0034 0.9966 92.50 34.5 304,465,595 630,686 0.0021 0.9979 92.18 35.5 272,959,405 559,711 0.0021 0.9979 91.99 36.5 217,280,018 755,798 0.0035 0.9965 91.80 37.5 185,822,111 327,500 0.0018 0.9982 91.48 38.5 173,403,208 672,208 0.0039 0.9961 91.32 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 183 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1900-2017 EXPERIENCE BAND 1924-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 160,819,937 393,082 0.0024 0.9976 90.97 40.5 150,395,476 351,823 0.0023 0.9977 90.75 41.5 138,715,969 566,220 0.0041 0.9959 90.53 42.5 116,243,426 429,344 0.0037 0.9963 90.16 43.5 112,878,373 220,287 0.0020 0.9980 89.83 44.5 102,211,677 473,370 0.0046 0.9954 89.66 45.5 96,545,110 1,811,466 0.0188 0.9812 89.24 46.5 79,958,667 338,973 0.0042 0.9958 87.57 47.5 75,508,059 355,232 0.0047 0.9953 87.19 48.5 71,632,295 474,721 0.0066 0.9934 86.78 49.5 65,814,976 885,268 0.0135 0.9865 86.21 50.5 63,546,921 520,972 0.0082 0.9918 85.05 51.5 58,984,474 1,566,270 0.0266 0.9734 84.35 52.5 54,707,622 540,389 0.0099 0.9901 82.11 53.5 48,623,185 1,063,399 0.0219 0.9781 81.30 54.5 42,800,178 1,671,341 0.0390 0.9610 79.52 55.5 36,272,232 586,201 0.0162 0.9838 76.42 56.5 30,182,069 609,613 0.0202 0.9798 75.18 57.5 26,401,285 789,760 0.0299 0.9701 73.66 58.5 23,241,991 224,151 0.0096 0.9904 71.46 59.5 20,447,841 73,849 0.0036 0.9964 70.77 60.5 15,813,365 137,127 0.0087 0.9913 70.52 61.5 13,879,260 826,050 0.0595 0.9405 69.90 62.5 11,313,703 180,923 0.0160 0.9840 65.74 63.5 8,501,534 75,609 0.0089 0.9911 64.69 64.5 2,588,454 68,365 0.0264 0.9736 64.12 65.5 2,332,158 84,748 0.0363 0.9637 62.42 66.5 1,931,421 35,119 0.0182 0.9818 60.16 67.5 1,609,284 29,494 0.0183 0.9817 59.06 68.5 1,541,399 162,822 0.1056 0.8944 57.98 69.5 1,372,870 67,008 0.0488 0.9512 51.85 70.5 1,295,453 5,607 0.0043 0.9957 49.32 71.5 244,016 21,766 0.0892 0.9108 49.11 72.5 222,250 10,363 0.0466 0.9534 44.73 73.5 211,887 77,706 0.3667 0.6333 42.64 74.5 134,181 11,662 0.0869 0.9131 27.00 75.5 122,519 1,344 0.0110 0.9890 24.66 76.5 17,074 335 0.0196 0.9804 24.39 77.5 16,739 13,576 0.8110 0.1890 23.91 78.5 3,163 102 0.0323 0.9677 4.52 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 184 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1900-2017 EXPERIENCE BAND 1924-2017 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 4.37 80.5 2,843 234 0.0822 0.9178 4.06 81.5 2,609 709 0.2717 0.7283 3.73 82.5 1,900 1,900 1.0000 2.71 83.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 185 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 5 7 U N D E R G R O U N D C O N D U I T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 186 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �M �� 00 NN *t �� • w l/l > J tx: N => u l/l � -c ' z 0 i3 <D "' :;: 0 0 v - -: ' v / v .> -: v ( s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 357 UNDERGROUND CONDUIT ORIGINAL LIFE TABLE PLACEMENT BAND 1949-2013 EXPERIENCE BAND 1967-2017 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 3,469,790 1,347 0.0004 0.9996 100.00 0.5 3,468,443 1,436 0.0004 0.9996 99.96 1.5 3,467,007 0.0000 1.0000 99.92 2.5 3,476,551 0.0000 1.0000 99.92 3.5 3,476,551 0.0000 1.0000 99.92 4.5 3,459,129 0.0000 1.0000 99.92 5.5 3,397,890 191 0.0001 0.9999 99.92 6.5 3,217,407 0.0000 1.0000 99.91 7.5 3,217,407 0.0000 1.0000 99.91 8.5 3,156,641 0.0000 1.0000 99.91 9.5 3,154,395 0.0000 1.0000 99.91 10.5 3,150,715 0 0.0000 1.0000 99.91 11.5 2,344,767 0.0000 1.0000 99.91 12.5 2,254,693 0.0000 1.0000 99.91 13.5 2,297,629 1,815 0.0008 0.9992 99.91 14.5 2,295,814 0.0000 1.0000 99.84 15.5 2,295,184 0.0000 1.0000 99.84 16.5 1,945,752 0.0000 1.0000 99.84 17.5 1,952,658 6,906 0.0035 0.9965 99.84 18.5 1,940,298 0.0000 1.0000 99.48 19.5 1,940,298 0.0000 1.0000 99.48 20.5 101,635 0.0000 1.0000 99.48 21.5 101,635 0.0000 1.0000 99.48 22.5 101,635 0.0000 1.0000 99.48 23.5 101,635 0.0000 1.0000 99.48 24.5 101,635 0.0000 1.0000 99.48 25.5 101,635 0.0000 1.0000 99.48 26.5 101,635 0.0000 1.0000 99.48 27.5 100,228 0.0000 1.0000 99.48 28.5 100,228 0.0000 1.0000 99.48 29.5 100,228 0.0000 1.0000 99.48 30.5 100,228 0.0000 1.0000 99.48 31.5 100,228 0.0000 1.0000 99.48 32.5 100,228 0.0000 1.0000 99.48 33.5 100,228 0.0000 1.0000 99.48 34.5 100,228 2,207 0.0220 0.9780 99.48 35.5 98,022 0.0000 1.0000 97.29 36.5 98,022 0.0000 1.0000 97.29 37.5 98,022 0.0000 1.0000 97.29 38.5 98,022 0.0000 1.0000 97.29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 187 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 357 UNDERGROUND CONDUIT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1949-2013 EXPERIENCE BAND 1967-2017 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 98,022 0.0000 1.0000 97.29 40.5 81,696 0.0000 1.0000 97.29 41.5 81,696 0.0000 1.0000 97.29 42.5 81,696 0.0000 1.0000 97.29 43.5 81,696 0.0000 1.0000 97.29 44.5 81,696 0.0000 1.0000 97.29 45.5 81,696 0.0000 1.0000 97.29 46.5 81,696 0.0000 1.0000 97.29 47.5 81,696 0.0000 1.0000 97.29 48.5 81,696 0.0000 1.0000 97.29 49.5 75,325 0.0000 1.0000 97.29 50.5 57,415 0.0000 1.0000 97.29 51.5 57,415 0.0000 1.0000 97.29 52.5 57,415 0.0000 1.0000 97.29 53.5 47,054 0.0000 1.0000 97.29 54.5 47,054 0.0000 1.0000 97.29 55.5 47,054 0.0000 1.0000 97.29 56.5 47,054 0.0000 1.0000 97.29 57.5 46,066 0.0000 1.0000 97.29 58.5 46,066 0.0000 1.0000 97.29 59.5 46,066 0.0000 1.0000 97.29 60.5 46,066 0.0000 1.0000 97.29 61.5 46,066 0.0000 1.0000 97.29 62.5 44,934 0.0000 1.0000 97.29 63.5 44,934 0.0000 1.0000 97.29 64.5 97.29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 188 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 5 8 U N D E R G R O U N D C O N D U C T O R S A N D D E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 189 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �M �� 00 NN it �� • w > J tx: l/l => u N � -c l/l z ' i3 0 "' �, 0 es v - -: \ v / v .> -: v i/ s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1949-2013 EXPERIENCE BAND 1964-2017 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 8,438,283 0.0000 1.0000 100.00 0.5 8,003,005 0.0000 1.0000 100.00 1.5 8,003,005 0.0000 1.0000 100.00 2.5 8,003,005 0.0000 1.0000 100.00 3.5 8,067,711 0.0000 1.0000 100.00 4.5 8,059,717 0.0000 1.0000 100.00 5.5 8,043,346 0.0000 1.0000 100.00 6.5 7,507,452 60,838 0.0081 0.9919 100.00 7.5 7,446,614 0.0000 1.0000 99.19 8.5 7,484,001 3,620 0.0005 0.9995 99.19 9.5 7,440,832 0.0000 1.0000 99.14 10.5 7,371,699 0.0000 1.0000 99.14 11.5 4,250,076 5,601 0.0013 0.9987 99.14 12.5 4,088,206 0.0000 1.0000 99.01 13.5 4,088,206 616 0.0002 0.9998 99.01 14.5 4,092,237 0.0000 1.0000 99.00 15.5 4,092,237 0.0000 1.0000 99.00 16.5 2,896,751 14,631 0.0051 0.9949 99.00 17.5 2,394,392 4,646 0.0019 0.9981 98.50 18.5 2,364,182 0.0000 1.0000 98.30 19.5 2,364,182 0.0000 1.0000 98.30 20.5 1,184,063 0.0000 1.0000 98.30 21.5 1,184,063 0.0000 1.0000 98.30 22.5 1,135,933 0.0000 1.0000 98.30 23.5 1,135,933 0.0000 1.0000 98.30 24.5 1,135,933 0.0000 1.0000 98.30 25.5 1,129,812 0.0000 1.0000 98.30 26.5 1,129,812 0.0000 1.0000 98.30 27.5 1,087,552 0.0000 1.0000 98.30 28.5 1,087,552 0.0000 1.0000 98.30 29.5 1,087,552 0.0000 1.0000 98.30 30.5 1,087,552 0.0000 1.0000 98.30 31.5 1,087,552 0.0000 1.0000 98.30 32.5 1,087,552 0.0000 1.0000 98.30 33.5 1,087,552 0.0000 1.0000 98.30 34.5 1,087,552 0.0000 1.0000 98.30 35.5 1,087,552 0.0000 1.0000 98.30 36.5 775,628 0.0000 1.0000 98.30 37.5 775,628 0.0000 1.0000 98.30 38.5 775,628 0.0000 1.0000 98.30 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 190 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1949-2013 EXPERIENCE BAND 1964-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 775,628 0.0000 1.0000 98.30 40.5 606,581 0.0000 1.0000 98.30 41.5 606,581 0.0000 1.0000 98.30 42.5 606,581 0.0000 1.0000 98.30 43.5 606,581 0.0000 1.0000 98.30 44.5 606,581 0.0000 1.0000 98.30 45.5 463,480 0.0000 1.0000 98.30 46.5 463,480 0.0000 1.0000 98.30 47.5 463,480 0.0000 1.0000 98.30 48.5 463,480 0.0000 1.0000 98.30 49.5 463,480 0.0000 1.0000 98.30 50.5 417,428 0.0000 1.0000 98.30 51.5 417,428 0.0000 1.0000 98.30 52.5 417,428 0.0000 1.0000 98.30 53.5 104,887 0.0000 1.0000 98.30 54.5 104,887 0.0000 1.0000 98.30 55.5 104,887 0.0000 1.0000 98.30 56.5 104,887 0.0000 1.0000 98.30 57.5 49,887 0.0000 1.0000 98.30 58.5 49,887 0.0000 1.0000 98.30 59.5 49,887 0.0000 1.0000 98.30 60.5 49,887 0.0000 1.0000 98.30 61.5 49,887 0.0000 1.0000 98.30 62.5 21,721 0.0000 1.0000 98.30 63.5 21,721 0.0000 1.0000 98.30 64.5 98.30 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 191 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AC C O U N T 3 5 9 R O A D S A N D T R A I L S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 192 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w� Uz Zw w,: "'w wu 0. :5 i:i 0. �M I.I) �� a:: 00 NN • t� f> �� • <( w 5 > tx: 0 => u - � \ -c / z i3 "' 0 -- c--- L-- l--- -- i--- .> / - I v s DNl/11/\lclnS 1.N3:Jlcl3d � Gannett Fleming 0 N - PACIFICORP ACCOUNT 359 ROADS AND TRAILS ORIGINAL LIFE TABLE PLACEMENT BAND 1920-2013 EXPERIENCE BAND 1959-2017 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 11,847,891 0.0000 1.0000 100.00 0.5 11,849,067 0.0000 1.0000 100.00 1.5 11,849,433 426 0.0000 1.0000 100.00 2.5 11,848,393 0.0000 1.0000 100.00 3.5 11,853,148 0.0000 1.0000 100.00 4.5 11,847,638 0.0000 1.0000 100.00 5.5 11,550,663 0.0000 1.0000 100.00 6.5 11,549,368 0.0000 1.0000 100.00 7.5 11,499,578 73 0.0000 1.0000 100.00 8.5 11,407,934 687 0.0001 0.9999 100.00 9.5 11,398,311 0.0000 1.0000 99.99 10.5 11,396,071 0.0000 1.0000 99.99 11.5 11,300,392 0.0000 1.0000 99.99 12.5 11,283,799 0.0000 1.0000 99.99 13.5 11,281,452 0.0000 1.0000 99.99 14.5 11,251,849 0.0000 1.0000 99.99 15.5 11,155,257 22 0.0000 1.0000 99.99 16.5 10,868,943 0.0000 1.0000 99.99 17.5 10,858,637 0.0000 1.0000 99.99 18.5 10,837,619 0.0000 1.0000 99.99 19.5 10,827,561 34 0.0000 1.0000 99.99 20.5 10,774,217 298 0.0000 1.0000 99.99 21.5 10,774,283 331 0.0000 1.0000 99.99 22.5 10,750,411 120 0.0000 1.0000 99.98 23.5 8,526,698 300 0.0000 1.0000 99.98 24.5 3,664,901 372 0.0001 0.9999 99.98 25.5 2,327,287 235 0.0001 0.9999 99.97 26.5 2,327,053 102 0.0000 1.0000 99.96 27.5 2,326,951 0.0000 1.0000 99.95 28.5 2,326,951 0.0000 1.0000 99.95 29.5 2,326,951 168 0.0001 0.9999 99.95 30.5 2,017,127 727 0.0004 0.9996 99.95 31.5 1,951,687 0.0000 1.0000 99.91 32.5 1,919,788 0.0000 1.0000 99.91 33.5 1,870,982 0.0000 1.0000 99.91 34.5 1,757,062 0.0000 1.0000 99.91 35.5 1,757,062 769 0.0004 0.9996 99.91 36.5 265,241 0.0000 1.0000 99.87 37.5 265,241 0.0000 1.0000 99.87 38.5 254,977 274 0.0011 0.9989 99.87 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 193 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 359 ROADS AND TRAILS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1920-2013 EXPERIENCE BAND 1959-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 254,703 0.0000 1.0000 99.76 40.5 254,703 364 0.0014 0.9986 99.76 41.5 254,339 0.0000 1.0000 99.62 42.5 254,339 652 0.0026 0.9974 99.62 43.5 253,687 601 0.0024 0.9976 99.36 44.5 253,086 1,120 0.0044 0.9956 99.13 45.5 251,966 1,515 0.0060 0.9940 98.69 46.5 250,451 1,542 0.0062 0.9938 98.09 47.5 248,909 1,380 0.0055 0.9945 97.49 48.5 247,529 939 0.0038 0.9962 96.95 49.5 238,676 618 0.0026 0.9974 96.58 50.5 238,058 240 0.0010 0.9990 96.33 51.5 237,817 840 0.0035 0.9965 96.24 52.5 216,794 800 0.0037 0.9963 95.90 53.5 210,142 4,071 0.0194 0.9806 95.54 54.5 187,268 0.0000 1.0000 93.69 55.5 151,773 0.0000 1.0000 93.69 56.5 150,152 535 0.0036 0.9964 93.69 57.5 143,532 0.0000 1.0000 93.36 58.5 140,238 637 0.0045 0.9955 93.36 59.5 139,363 1,438 0.0103 0.9897 92.93 60.5 136,372 2,657 0.0195 0.9805 91.97 61.5 131,819 0.0000 1.0000 90.18 62.5 127,905 965 0.0075 0.9925 90.18 63.5 123,669 0.0000 1.0000 89.50 64.5 84,214 0.0000 1.0000 89.50 65.5 76,303 109 0.0014 0.9986 89.50 66.5 73,583 265 0.0036 0.9964 89.37 67.5 64,760 0.0000 1.0000 89.05 68.5 63,542 193 0.0030 0.9970 89.05 69.5 63,349 0.0000 1.0000 88.78 70.5 63,349 0.0000 1.0000 88.78 71.5 5,549 257 0.0463 0.9537 88.78 72.5 5,292 0.0000 1.0000 84.67 73.5 5,292 0.0000 1.0000 84.67 74.5 5,292 0.0000 1.0000 84.67 75.5 3,675 0.0000 1.0000 84.67 76.5 3,675 0.0000 1.0000 84.67 77.5 1,305 0.0000 1.0000 84.67 78.5 1,305 0.0000 1.0000 84.67 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 194 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ACCOUNT 359 ROADS AND TRAILS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1920-2013 EXPERIENCE BAND 1959-2017 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 1,305 0.0000 1.0000 84.67 80.5 1,305 0.0000 1.0000 84.67 81.5 1,305 0.0000 1.0000 84.67 82.5 125 125 1.0000 84.67 83.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 195 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming ',675,%87,21$1'*(1(5$/ 3/$17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 196 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 25(*213523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 197 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 6 0 . 2 L A N D R I G H T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 198 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN .!. .;.. �N mm �� • w > l/) "' => N u � l/) <( ' z 0 i3 "' <D 0 <( 6 / - / v • / • ! I v • i v �V r I 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 360.2 LAND RIGHTS ORIGINAL LIFE TABLE PLACEMENT BAND 1924-2017 EXPERIENCE BAND 1971-2017 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 3,818,886 0.0000 1.0000 100.00 0.5 3,616,849 0.0000 1.0000 100.00 1.5 3,599,444 0.0000 1.0000 100.00 2.5 3,663,356 0.0000 1.0000 100.00 3.5 3,704,041 0.0000 1.0000 100.00 4.5 3,717,797 0.0000 1.0000 100.00 5.5 3,686,965 0.0000 1.0000 100.00 6.5 3,590,981 0.0000 1.0000 100.00 7.5 3,445,259 724 0.0002 0.9998 100.00 8.5 3,015,907 413 0.0001 0.9999 99.98 9.5 2,994,913 1,282 0.0004 0.9996 99.97 10.5 3,011,956 580 0.0002 0.9998 99.92 11.5 3,048,103 401 0.0001 0.9999 99.90 12.5 3,068,150 1,700 0.0006 0.9994 99.89 13.5 3,105,534 2,251 0.0007 0.9993 99.83 14.5 3,146,433 2,882 0.0009 0.9991 99.76 15.5 3,167,973 2,484 0.0008 0.9992 99.67 16.5 3,277,309 1,297 0.0004 0.9996 99.59 17.5 3,297,131 1,804 0.0005 0.9995 99.55 18.5 3,316,411 3,882 0.0012 0.9988 99.50 19.5 3,278,612 3,420 0.0010 0.9990 99.38 20.5 3,268,305 3,770 0.0012 0.9988 99.28 21.5 3,279,364 1,431 0.0004 0.9996 99.16 22.5 3,251,388 0.0000 1.0000 99.12 23.5 3,263,858 104 0.0000 1.0000 99.12 24.5 3,355,048 4,935 0.0015 0.9985 99.12 25.5 3,335,574 4,419 0.0013 0.9987 98.97 26.5 3,780,857 17,350 0.0046 0.9954 98.84 27.5 3,756,290 21,559 0.0057 0.9943 98.39 28.5 3,660,245 24,597 0.0067 0.9933 97.82 29.5 3,588,008 24,970 0.0070 0.9930 97.17 30.5 3,502,896 33,131 0.0095 0.9905 96.49 31.5 2,790,257 25,137 0.0090 0.9910 95.58 32.5 2,765,120 18,926 0.0068 0.9932 94.72 33.5 2,746,195 18,149 0.0066 0.9934 94.07 34.5 2,690,821 22,327 0.0083 0.9917 93.45 35.5 2,604,963 21,423 0.0082 0.9918 92.67 36.5 2,527,618 20,474 0.0081 0.9919 91.91 37.5 2,466,939 21,047 0.0085 0.9915 91.16 38.5 2,399,339 82,327 0.0343 0.9657 90.39 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 199 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 360.2 LAND RIGHTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1924-2017 EXPERIENCE BAND 1971-2017 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 2,266,294 19,035 0.0084 0.9916 87.28 40.5 2,200,584 11,067 0.0050 0.9950 86.55 41.5 2,134,357 20,336 0.0095 0.9905 86.12 42.5 1,965,598 14,234 0.0072 0.9928 85.30 43.5 1,786,523 33,838 0.0189 0.9811 84.68 44.5 1,600,636 25,905 0.0162 0.9838 83.07 45.5 1,441,838 13,527 0.0094 0.9906 81.73 46.5 1,351,640 23,832 0.0176 0.9824 80.96 47.5 1,265,116 13,132 0.0104 0.9896 79.54 48.5 1,210,602 2,368 0.0020 0.9980 78.71 49.5 1,096,564 2,871 0.0026 0.9974 78.56 50.5 957,419 2,500 0.0026 0.9974 78.35 51.5 828,687 4,104 0.0050 0.9950 78.15 52.5 719,043 3,127 0.0043 0.9957 77.76 53.5 645,394 4,288 0.0066 0.9934 77.42 54.5 608,300 0.0000 1.0000 76.91 55.5 574,931 275 0.0005 0.9995 76.91 56.5 549,686 437 0.0008 0.9992 76.87 57.5 534,778 70 0.0001 0.9999 76.81 58.5 500,343 900 0.0018 0.9982 76.80 59.5 481,866 213 0.0004 0.9996 76.66 60.5 445,069 486 0.0011 0.9989 76.63 61.5 405,537 0.0000 1.0000 76.54 62.5 384,241 0.0000 1.0000 76.54 63.5 276,709 0.0000 1.0000 76.54 64.5 226,860 0.0000 1.0000 76.54 65.5 206,051 0.0000 1.0000 76.54 66.5 194,332 0.0000 1.0000 76.54 67.5 182,276 0.0000 1.0000 76.54 68.5 156,381 0.0000 1.0000 76.54 69.5 139,302 0.0000 1.0000 76.54 70.5 115,257 0.0000 1.0000 76.54 71.5 12,862 0.0000 1.0000 76.54 72.5 12,862 0.0000 1.0000 76.54 73.5 12,862 0.0000 1.0000 76.54 74.5 12,862 0.0000 1.0000 76.54 75.5 12,862 12,862 1.0000 76.54 76.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 200 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 6 1 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 201 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. J �� 00 NN a) ..:.. M� mm �� I • N w t::<: > "' ' / => "' u �\ � <( z i3 � / "' 0 0 - I /- } v � • ! ; • • � _.J I I j 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1912-2017 EXPERIENCE BAND 1938-2017 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 32,629,147 1,111 0.0000 1.0000 100.00 0.5 32,316,142 27,897 0.0009 0.9991 100.00 1.5 30,876,809 2,920 0.0001 0.9999 99.91 2.5 28,997,502 34,163 0.0012 0.9988 99.90 3.5 26,828,796 32,529 0.0012 0.9988 99.78 4.5 25,441,239 45,899 0.0018 0.9982 99.66 5.5 23,890,537 40,328 0.0017 0.9983 99.48 6.5 22,013,939 19,732 0.0009 0.9991 99.31 7.5 19,786,765 41,139 0.0021 0.9979 99.23 8.5 17,018,264 42,021 0.0025 0.9975 99.02 9.5 15,638,365 45,478 0.0029 0.9971 98.77 10.5 14,336,681 70,682 0.0049 0.9951 98.49 11.5 12,959,444 11,458 0.0009 0.9991 98.00 12.5 11,586,968 137,642 0.0119 0.9881 97.92 13.5 11,363,708 13,114 0.0012 0.9988 96.75 14.5 11,315,287 50,386 0.0045 0.9955 96.64 15.5 11,200,674 26,317 0.0023 0.9977 96.21 16.5 11,129,468 26,123 0.0023 0.9977 95.98 17.5 10,960,432 26,219 0.0024 0.9976 95.76 18.5 10,855,990 54,133 0.0050 0.9950 95.53 19.5 10,500,788 40,061 0.0038 0.9962 95.05 20.5 10,179,879 28,614 0.0028 0.9972 94.69 21.5 10,026,756 27,674 0.0028 0.9972 94.42 22.5 8,677,831 59,289 0.0068 0.9932 94.16 23.5 6,136,823 32,032 0.0052 0.9948 93.52 24.5 5,131,605 48,625 0.0095 0.9905 93.03 25.5 3,645,465 16,069 0.0044 0.9956 92.15 26.5 3,390,737 29,075 0.0086 0.9914 91.74 27.5 2,769,108 8,600 0.0031 0.9969 90.96 28.5 2,657,849 10,095 0.0038 0.9962 90.68 29.5 2,445,383 6,514 0.0027 0.9973 90.33 30.5 2,334,142 7,952 0.0034 0.9966 90.09 31.5 2,078,006 13,330 0.0064 0.9936 89.78 32.5 1,986,335 12,648 0.0064 0.9936 89.21 33.5 1,956,733 25,840 0.0132 0.9868 88.64 34.5 1,907,121 5,389 0.0028 0.9972 87.47 35.5 1,872,141 13,538 0.0072 0.9928 87.22 36.5 1,755,651 18,236 0.0104 0.9896 86.59 37.5 1,617,257 23,571 0.0146 0.9854 85.69 38.5 1,546,345 3,625 0.0023 0.9977 84.44 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 202 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1912-2017 EXPERIENCE BAND 1938-2017 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 1,484,172 8,565 0.0058 0.9942 84.24 40.5 1,364,335 23,026 0.0169 0.9831 83.76 41.5 1,237,513 21,190 0.0171 0.9829 82.35 42.5 1,138,305 2,511 0.0022 0.9978 80.93 43.5 1,013,262 3,771 0.0037 0.9963 80.76 44.5 989,760 14,240 0.0144 0.9856 80.46 45.5 926,406 8,988 0.0097 0.9903 79.30 46.5 904,643 6,057 0.0067 0.9933 78.53 47.5 865,337 5,958 0.0069 0.9931 78.00 48.5 795,853 10,153 0.0128 0.9872 77.47 49.5 734,853 10,561 0.0144 0.9856 76.48 50.5 685,231 1,985 0.0029 0.9971 75.38 51.5 614,702 913 0.0015 0.9985 75.16 52.5 582,651 7,724 0.0133 0.9867 75.05 53.5 506,186 20,400 0.0403 0.9597 74.05 54.5 466,894 8,991 0.0193 0.9807 71.07 55.5 419,595 8,894 0.0212 0.9788 69.70 56.5 396,034 13,568 0.0343 0.9657 68.22 57.5 368,932 0.0000 1.0000 65.89 58.5 343,657 1,084 0.0032 0.9968 65.89 59.5 299,319 1,721 0.0057 0.9943 65.68 60.5 253,388 0.0000 1.0000 65.30 61.5 227,556 2,886 0.0127 0.9873 65.30 62.5 190,227 18,660 0.0981 0.9019 64.47 63.5 158,695 406 0.0026 0.9974 58.15 64.5 136,433 2,098 0.0154 0.9846 58.00 65.5 125,622 1,675 0.0133 0.9867 57.11 66.5 93,690 0.0000 1.0000 56.35 67.5 83,173 5,909 0.0710 0.9290 56.35 68.5 71,919 252 0.0035 0.9965 52.34 69.5 71,667 898 0.0125 0.9875 52.16 70.5 63,924 0.0000 1.0000 51.51 71.5 63,605 238 0.0037 0.9963 51.51 72.5 63,367 0.0000 1.0000 51.31 73.5 63,344 19,891 0.3140 0.6860 51.31 74.5 43,453 181 0.0042 0.9958 35.20 75.5 41,999 4,692 0.1117 0.8883 35.05 76.5 36,910 0.0000 1.0000 31.14 77.5 35,835 0.0000 1.0000 31.14 78.5 35,206 0.0000 1.0000 31.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 203 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1912-2017 EXPERIENCE BAND 1938-2017 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 35,128 0.0000 1.0000 31.14 80.5 35,128 0.0000 1.0000 31.14 81.5 35,052 288 0.0082 0.9918 31.14 82.5 34,765 0.0000 1.0000 30.88 83.5 34,765 0.0000 1.0000 30.88 84.5 34,765 244 0.0070 0.9930 30.88 85.5 32,973 0.0000 1.0000 30.67 86.5 32,973 0.0000 1.0000 30.67 87.5 27,732 0.0000 1.0000 30.67 88.5 26,965 0.0000 1.0000 30.67 89.5 26,906 0.0000 1.0000 30.67 90.5 26,906 0.0000 1.0000 30.67 91.5 26,906 0.0000 1.0000 30.67 92.5 26,906 0.0000 1.0000 30.67 93.5 26,906 26,906 1.0000 30.67 94.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 204 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 6 2 S T A T I O N E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 205 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 i:S Q. i:S Q. �� 00 00 NN NN ,!- • • • N;; s s O'I O'I (]'I a, ................ • • II w > "' => u � <( il z i3 "' 0 n: r" ..... � Cl:'. ' / M �' • � ' . . ', � \v' # . . .• # • ,· � • j. ,I •• • ,• / .. •' I •' ' •• •• •• • ••• •' . • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1904-2017 EXPERIENCE BAND 1924-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 320,218,304 568,635 0.0018 0.9982 100.00 0.5 306,644,830 1,722,002 0.0056 0.9944 99.82 1.5 296,556,991 1,965,186 0.0066 0.9934 99.26 2.5 281,505,120 2,017,834 0.0072 0.9928 98.60 3.5 268,856,150 1,909,618 0.0071 0.9929 97.90 4.5 257,279,322 1,819,666 0.0071 0.9929 97.20 5.5 245,547,818 1,661,820 0.0068 0.9932 96.51 6.5 233,067,300 1,723,298 0.0074 0.9926 95.86 7.5 217,726,046 2,884,421 0.0132 0.9868 95.15 8.5 204,033,741 1,593,395 0.0078 0.9922 93.89 9.5 195,278,882 1,721,593 0.0088 0.9912 93.16 10.5 187,735,628 1,433,166 0.0076 0.9924 92.34 11.5 176,466,543 1,177,334 0.0067 0.9933 91.63 12.5 167,688,434 1,821,718 0.0109 0.9891 91.02 13.5 163,945,003 1,548,001 0.0094 0.9906 90.03 14.5 159,508,944 1,325,400 0.0083 0.9917 89.18 15.5 156,423,983 1,114,222 0.0071 0.9929 88.44 16.5 153,037,507 893,473 0.0058 0.9942 87.81 17.5 149,839,144 1,227,621 0.0082 0.9918 87.30 18.5 144,352,451 1,648,078 0.0114 0.9886 86.58 19.5 136,775,505 1,062,848 0.0078 0.9922 85.59 20.5 131,002,313 1,861,090 0.0142 0.9858 84.93 21.5 125,340,775 1,114,724 0.0089 0.9911 83.72 22.5 113,718,065 1,109,062 0.0098 0.9902 82.98 23.5 105,098,368 1,929,808 0.0184 0.9816 82.17 24.5 96,271,946 1,203,294 0.0125 0.9875 80.66 25.5 80,498,007 597,638 0.0074 0.9926 79.65 26.5 72,356,725 878,641 0.0121 0.9879 79.06 27.5 65,804,829 806,028 0.0122 0.9878 78.10 28.5 61,696,030 588,064 0.0095 0.9905 77.14 29.5 59,348,816 395,410 0.0067 0.9933 76.41 30.5 58,493,685 731,812 0.0125 0.9875 75.90 31.5 56,702,493 633,627 0.0112 0.9888 74.95 32.5 55,772,144 754,124 0.0135 0.9865 74.11 33.5 54,864,844 834,295 0.0152 0.9848 73.11 34.5 53,178,208 753,060 0.0142 0.9858 72.00 35.5 50,033,516 1,134,169 0.0227 0.9773 70.98 36.5 45,344,682 439,997 0.0097 0.9903 69.37 37.5 40,176,380 682,791 0.0170 0.9830 68.70 38.5 38,384,913 294,781 0.0077 0.9923 67.53 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 206 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1904-2017 EXPERIENCE BAND 1924-2017 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 36,668,100 441,692 0.0120 0.9880 67.01 40.5 33,860,737 686,452 0.0203 0.9797 66.20 41.5 30,880,508 667,682 0.0216 0.9784 64.86 42.5 27,963,281 330,595 0.0118 0.9882 63.46 43.5 25,596,056 610,975 0.0239 0.9761 62.71 44.5 23,692,211 408,958 0.0173 0.9827 61.21 45.5 22,080,887 263,211 0.0119 0.9881 60.16 46.5 21,317,414 152,787 0.0072 0.9928 59.44 47.5 19,769,217 286,794 0.0145 0.9855 59.01 48.5 18,330,071 143,454 0.0078 0.9922 58.16 49.5 16,751,864 418,794 0.0250 0.9750 57.70 50.5 15,069,680 334,642 0.0222 0.9778 56.26 51.5 13,752,739 303,894 0.0221 0.9779 55.01 52.5 12,475,611 276,686 0.0222 0.9778 53.79 53.5 10,989,397 327,389 0.0298 0.9702 52.60 54.5 10,079,666 248,628 0.0247 0.9753 51.03 55.5 9,134,764 185,016 0.0203 0.9797 49.78 56.5 7,667,339 221,618 0.0289 0.9711 48.77 57.5 6,902,409 334,800 0.0485 0.9515 47.36 58.5 5,846,180 148,252 0.0254 0.9746 45.06 59.5 5,005,792 131,864 0.0263 0.9737 43.92 60.5 4,298,095 339,564 0.0790 0.9210 42.76 61.5 3,553,250 147,611 0.0415 0.9585 39.38 62.5 2,852,666 101,435 0.0356 0.9644 37.75 63.5 2,535,030 91,224 0.0360 0.9640 36.40 64.5 2,198,205 109,081 0.0496 0.9504 35.09 65.5 1,789,238 110,870 0.0620 0.9380 33.35 66.5 1,476,240 45,681 0.0309 0.9691 31.29 67.5 1,097,129 37,785 0.0344 0.9656 30.32 68.5 751,213 7,864 0.0105 0.9895 29.27 69.5 615,708 25,243 0.0410 0.9590 28.97 70.5 538,736 4,579 0.0085 0.9915 27.78 71.5 498,196 17,220 0.0346 0.9654 27.54 72.5 452,224 77,600 0.1716 0.8284 26.59 73.5 361,398 5,815 0.0161 0.9839 22.03 74.5 351,632 18,559 0.0528 0.9472 21.67 75.5 297,528 57,634 0.1937 0.8063 20.53 76.5 235,991 5,804 0.0246 0.9754 16.55 77.5 205,636 1,690 0.0082 0.9918 16.15 78.5 198,719 22,780 0.1146 0.8854 16.01 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 207 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1904-2017 EXPERIENCE BAND 1924-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 79.5 170,063 62 0.0004 0.9996 14.18 80.5 169,919 902 0.0053 0.9947 14.17 81.5 168,111 327 0.0019 0.9981 14.10 82.5 167,784 8,402 0.0501 0.9499 14.07 83.5 150,628 6,616 0.0439 0.9561 13.37 84.5 144,012 12,729 0.0884 0.9116 12.78 85.5 131,283 665 0.0051 0.9949 11.65 86.5 130,618 119 0.0009 0.9991 11.59 87.5 116,917 2,239 0.0192 0.9808 11.58 88.5 103,521 47,298 0.4569 0.5431 11.36 89.5 46,545 332 0.0071 0.9929 6.17 90.5 45,862 0.0000 1.0000 6.12 91.5 21,907 9,462 0.4319 0.5681 6.12 92.5 12,445 6,460 0.5191 0.4809 3.48 93.5 5,984 2,529 0.4227 0.5773 1.67 94.5 3,455 96 0.0278 0.9722 0.97 95.5 3,359 0.0000 1.0000 0.94 96.5 3,359 0.0000 1.0000 0.94 97.5 3,359 0.0000 1.0000 0.94 98.5 3,359 0.0000 1.0000 0.94 99.5 3,359 1,176 0.3501 0.6499 0.94 100.5 2,183 91 0.0418 0.9582 0.61 101.5 2,092 696 0.3326 0.6674 0.58 102.5 1,396 0.0000 1.0000 0.39 103.5 1,396 0.0000 1.0000 0.39 104.5 0.39 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 208 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1909-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 234,877,040 232,791 0.0010 0.9990 100.00 0.5 222,251,716 392,476 0.0018 0.9982 99.90 1.5 215,476,267 600,067 0.0028 0.9972 99.72 2.5 202,152,276 879,813 0.0044 0.9956 99.45 3.5 190,767,296 611,326 0.0032 0.9968 99.01 4.5 181,410,310 735,855 0.0041 0.9959 98.70 5.5 173,680,141 454,960 0.0026 0.9974 98.30 6.5 166,517,536 778,021 0.0047 0.9953 98.04 7.5 157,737,093 1,708,816 0.0108 0.9892 97.58 8.5 146,785,591 749,830 0.0051 0.9949 96.52 9.5 140,779,982 806,294 0.0057 0.9943 96.03 10.5 136,909,035 764,697 0.0056 0.9944 95.48 11.5 128,855,408 602,398 0.0047 0.9953 94.95 12.5 123,651,732 1,207,220 0.0098 0.9902 94.50 13.5 123,070,738 985,247 0.0080 0.9920 93.58 14.5 120,752,441 807,221 0.0067 0.9933 92.83 15.5 119,809,006 567,494 0.0047 0.9953 92.21 16.5 117,834,129 504,068 0.0043 0.9957 91.77 17.5 116,641,379 694,563 0.0060 0.9940 91.38 18.5 113,242,032 1,162,872 0.0103 0.9897 90.84 19.5 108,230,440 514,396 0.0048 0.9952 89.90 20.5 104,767,216 1,355,647 0.0129 0.9871 89.48 21.5 101,151,221 536,212 0.0053 0.9947 88.32 22.5 91,623,924 576,781 0.0063 0.9937 87.85 23.5 85,148,733 1,709,913 0.0201 0.9799 87.30 24.5 77,509,326 930,576 0.0120 0.9880 85.55 25.5 63,017,474 407,319 0.0065 0.9935 84.52 26.5 57,015,979 659,894 0.0116 0.9884 83.97 27.5 51,840,620 572,020 0.0110 0.9890 83.00 28.5 49,208,990 360,199 0.0073 0.9927 82.08 29.5 48,077,648 255,930 0.0053 0.9947 81.48 30.5 48,441,721 538,364 0.0111 0.9889 81.05 31.5 47,483,916 502,469 0.0106 0.9894 80.15 32.5 47,809,557 565,436 0.0118 0.9882 79.30 33.5 47,653,470 636,806 0.0134 0.9866 78.36 34.5 46,667,005 459,491 0.0098 0.9902 77.32 35.5 44,788,807 1,041,669 0.0233 0.9767 76.55 36.5 40,662,431 317,374 0.0078 0.9922 74.77 37.5 36,567,041 582,934 0.0159 0.9841 74.19 38.5 35,588,213 257,756 0.0072 0.9928 73.01 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 209 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1909-2017 EXPERIENCE BAND 1988-2017 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 34,525,255 397,625 0.0115 0.9885 72.48 40.5 31,943,717 578,754 0.0181 0.9819 71.64 41.5 29,150,050 625,265 0.0214 0.9786 70.35 42.5 26,383,081 311,899 0.0118 0.9882 68.84 43.5 24,073,762 585,582 0.0243 0.9757 68.02 44.5 22,224,736 347,300 0.0156 0.9844 66.37 45.5 20,739,408 217,989 0.0105 0.9895 65.33 46.5 20,061,775 115,555 0.0058 0.9942 64.64 47.5 18,600,553 261,184 0.0140 0.9860 64.27 48.5 17,216,354 122,513 0.0071 0.9929 63.37 49.5 15,672,360 369,923 0.0236 0.9764 62.92 50.5 14,046,439 238,015 0.0169 0.9831 61.43 51.5 12,828,165 236,435 0.0184 0.9816 60.39 52.5 11,618,496 236,462 0.0204 0.9796 59.28 53.5 10,181,260 284,522 0.0279 0.9721 58.07 54.5 9,318,032 231,223 0.0248 0.9752 56.45 55.5 8,395,737 148,239 0.0177 0.9823 55.05 56.5 7,036,948 197,528 0.0281 0.9719 54.08 57.5 6,598,994 332,266 0.0504 0.9496 52.56 58.5 5,582,669 135,124 0.0242 0.9758 49.91 59.5 4,767,411 120,801 0.0253 0.9747 48.71 60.5 4,071,552 337,349 0.0829 0.9171 47.47 61.5 3,378,925 147,360 0.0436 0.9564 43.54 62.5 2,697,743 97,000 0.0360 0.9640 41.64 63.5 2,413,763 91,124 0.0378 0.9622 40.14 64.5 2,097,800 109,040 0.0520 0.9480 38.63 65.5 1,718,886 106,111 0.0617 0.9383 36.62 66.5 1,462,357 45,681 0.0312 0.9688 34.36 67.5 1,086,723 37,785 0.0348 0.9652 33.28 68.5 740,807 7,864 0.0106 0.9894 32.13 69.5 605,441 25,243 0.0417 0.9583 31.79 70.5 530,110 4,579 0.0086 0.9914 30.46 71.5 489,570 17,220 0.0352 0.9648 30.20 72.5 443,598 77,600 0.1749 0.8251 29.14 73.5 352,771 5,815 0.0165 0.9835 24.04 74.5 351,250 18,559 0.0528 0.9472 23.64 75.5 297,200 57,634 0.1939 0.8061 22.39 76.5 235,664 5,804 0.0246 0.9754 18.05 77.5 205,309 1,690 0.0082 0.9918 17.61 78.5 198,719 22,780 0.1146 0.8854 17.46 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 210 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1909-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 79.5 170,063 62 0.0004 0.9996 15.46 80.5 169,919 902 0.0053 0.9947 15.45 81.5 168,111 327 0.0019 0.9981 15.37 82.5 167,784 8,402 0.0501 0.9499 15.34 83.5 150,628 6,616 0.0439 0.9561 14.57 84.5 144,012 12,729 0.0884 0.9116 13.93 85.5 131,283 665 0.0051 0.9949 12.70 86.5 130,618 119 0.0009 0.9991 12.64 87.5 116,917 2,239 0.0192 0.9808 12.63 88.5 103,521 47,298 0.4569 0.5431 12.38 89.5 46,545 332 0.0071 0.9929 6.73 90.5 45,862 0.0000 1.0000 6.68 91.5 21,907 9,462 0.4319 0.5681 6.68 92.5 12,445 6,460 0.5191 0.4809 3.79 93.5 5,984 2,529 0.4227 0.5773 1.82 94.5 3,455 96 0.0278 0.9722 1.05 95.5 3,359 0.0000 1.0000 1.02 96.5 3,359 0.0000 1.0000 1.02 97.5 3,359 0.0000 1.0000 1.02 98.5 3,359 0.0000 1.0000 1.02 99.5 3,359 1,176 0.3501 0.6499 1.02 100.5 2,183 91 0.0418 0.9582 0.67 101.5 2,092 696 0.3326 0.6674 0.64 102.5 1,396 0.0000 1.0000 0.43 103.5 1,396 0.0000 1.0000 0.43 104.5 0.43 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 211 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 6 4 P O L E S , T O W E R S A N D F I X T U R E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 212 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. O'I I "' � mm �� / • w > ..... "' a:: => u ' � Lr) <( Lr) z i3 <(\ / "' � 0 - v • / • • / • -· .- v � I r I I j· • •• � • • • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE PLACEMENT BAND 1939-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 417,968,721 928,308 0.0022 0.9978 100.00 0.5 408,546,477 3,810,386 0.0093 0.9907 99.78 1.5 398,292,784 2,932,323 0.0074 0.9926 98.85 2.5 388,472,301 2,522,543 0.0065 0.9935 98.12 3.5 378,127,502 2,458,530 0.0065 0.9935 97.48 4.5 367,010,368 2,388,634 0.0065 0.9935 96.85 5.5 357,362,421 2,165,130 0.0061 0.9939 96.22 6.5 345,652,681 1,917,444 0.0055 0.9945 95.64 7.5 336,971,712 1,888,737 0.0056 0.9944 95.10 8.5 325,798,970 1,942,873 0.0060 0.9940 94.57 9.5 315,879,353 1,992,879 0.0063 0.9937 94.01 10.5 305,358,226 1,976,516 0.0065 0.9935 93.41 11.5 297,707,676 2,412,738 0.0081 0.9919 92.81 12.5 288,607,690 2,456,737 0.0085 0.9915 92.06 13.5 279,358,848 2,532,288 0.0091 0.9909 91.27 14.5 270,282,554 1,897,414 0.0070 0.9930 90.45 15.5 260,734,901 1,534,574 0.0059 0.9941 89.81 16.5 252,824,968 1,474,702 0.0058 0.9942 89.28 17.5 241,334,663 2,803,127 0.0116 0.9884 88.76 18.5 231,567,010 1,610,815 0.0070 0.9930 87.73 19.5 220,147,276 1,678,473 0.0076 0.9924 87.12 20.5 208,250,876 1,955,579 0.0094 0.9906 86.46 21.5 187,636,108 2,091,219 0.0111 0.9889 85.65 22.5 169,722,904 1,501,015 0.0088 0.9912 84.69 23.5 151,267,123 1,730,137 0.0114 0.9886 83.94 24.5 133,437,998 1,611,856 0.0121 0.9879 82.98 25.5 115,778,906 1,410,348 0.0122 0.9878 81.98 26.5 103,846,533 1,706,270 0.0164 0.9836 80.98 27.5 98,716,461 1,597,815 0.0162 0.9838 79.65 28.5 92,870,972 1,310,524 0.0141 0.9859 78.36 29.5 87,557,397 881,367 0.0101 0.9899 77.26 30.5 83,011,637 867,489 0.0105 0.9895 76.48 31.5 78,508,162 796,710 0.0101 0.9899 75.68 32.5 73,974,514 733,877 0.0099 0.9901 74.91 33.5 69,983,440 611,521 0.0087 0.9913 74.17 34.5 66,321,677 639,642 0.0096 0.9904 73.52 35.5 61,594,241 508,002 0.0082 0.9918 72.81 36.5 57,141,439 392,311 0.0069 0.9931 72.21 37.5 52,323,220 710,621 0.0136 0.9864 71.71 38.5 47,492,427 303,288 0.0064 0.9936 70.74 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 213 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1939-2017 EXPERIENCE BAND 1967-2017 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 43,924,747 286,459 0.0065 0.9935 70.29 40.5 40,640,764 378,991 0.0093 0.9907 69.83 41.5 37,641,604 291,879 0.0078 0.9922 69.18 42.5 35,092,341 411,568 0.0117 0.9883 68.64 43.5 32,279,044 494,697 0.0153 0.9847 67.84 44.5 29,285,986 523,367 0.0179 0.9821 66.80 45.5 25,903,585 573,193 0.0221 0.9779 65.60 46.5 23,550,584 458,375 0.0195 0.9805 64.15 47.5 21,555,926 223,106 0.0104 0.9896 62.90 48.5 19,763,966 320,280 0.0162 0.9838 62.25 49.5 17,807,375 226,172 0.0127 0.9873 61.24 50.5 16,017,822 323,043 0.0202 0.9798 60.47 51.5 13,784,964 223,872 0.0162 0.9838 59.25 52.5 11,924,293 93,049 0.0078 0.9922 58.28 53.5 10,301,459 121,511 0.0118 0.9882 57.83 54.5 8,973,794 91,772 0.0102 0.9898 57.15 55.5 7,699,509 80,946 0.0105 0.9895 56.56 56.5 6,697,758 61,442 0.0092 0.9908 55.97 57.5 5,687,536 69,996 0.0123 0.9877 55.45 58.5 4,773,986 60,122 0.0126 0.9874 54.77 59.5 4,054,836 40,276 0.0099 0.9901 54.08 60.5 3,364,409 38,615 0.0115 0.9885 53.54 61.5 2,764,501 41,761 0.0151 0.9849 52.93 62.5 2,313,134 44,655 0.0193 0.9807 52.13 63.5 290,897 12,982 0.0446 0.9554 51.12 64.5 204,147 13,450 0.0659 0.9341 48.84 65.5 147,518 2,199 0.0149 0.9851 45.62 66.5 121,231 1,968 0.0162 0.9838 44.94 67.5 102,194 1,760 0.0172 0.9828 44.22 68.5 88,375 1,893 0.0214 0.9786 43.45 69.5 74,565 2,659 0.0357 0.9643 42.52 70.5 61,598 1,346 0.0219 0.9781 41.01 71.5 40.11 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 214 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 6 5 O V E R H E A D C O N D U C T O R S A N D D E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 215 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU J Q. :5 i:i Q. �� 00 NN �i �� I/ • w ..... > CY / "' => ' u 0 � <( '° z l\ i3 / "' 0 v I / • v • • • • • • • / I v • • • • ,' v !/ v J I I • t • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1944-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 283,492,762 344,513 0.0012 0.9988 100.00 0.5 280,059,734 2,471,311 0.0088 0.9912 99.88 1.5 273,650,050 2,457,597 0.0090 0.9910 99.00 2.5 268,005,574 2,265,142 0.0085 0.9915 98.11 3.5 261,898,091 2,137,762 0.0082 0.9918 97.28 4.5 256,479,254 2,124,075 0.0083 0.9917 96.48 5.5 251,073,875 2,114,965 0.0084 0.9916 95.69 6.5 243,511,944 1,843,669 0.0076 0.9924 94.88 7.5 238,014,429 1,657,923 0.0070 0.9930 94.16 8.5 231,956,443 1,667,321 0.0072 0.9928 93.51 9.5 227,156,445 1,428,946 0.0063 0.9937 92.83 10.5 221,274,084 1,522,748 0.0069 0.9931 92.25 11.5 217,976,081 1,394,681 0.0064 0.9936 91.61 12.5 215,189,232 1,217,202 0.0057 0.9943 91.03 13.5 211,212,875 1,665,096 0.0079 0.9921 90.51 14.5 206,660,957 1,454,080 0.0070 0.9930 89.80 15.5 201,858,341 1,333,990 0.0066 0.9934 89.17 16.5 198,315,172 928,559 0.0047 0.9953 88.58 17.5 191,690,925 863,167 0.0045 0.9955 88.16 18.5 188,164,253 837,200 0.0044 0.9956 87.77 19.5 182,299,726 782,856 0.0043 0.9957 87.38 20.5 175,177,527 830,282 0.0047 0.9953 87.00 21.5 166,076,316 959,044 0.0058 0.9942 86.59 22.5 159,000,354 849,527 0.0053 0.9947 86.09 23.5 146,736,277 919,421 0.0063 0.9937 85.63 24.5 129,510,004 952,797 0.0074 0.9926 85.09 25.5 118,033,773 1,241,748 0.0105 0.9895 84.47 26.5 106,925,213 938,902 0.0088 0.9912 83.58 27.5 101,818,237 900,466 0.0088 0.9912 82.84 28.5 96,497,671 724,908 0.0075 0.9925 82.11 29.5 91,873,468 867,368 0.0094 0.9906 81.49 30.5 86,971,724 770,383 0.0089 0.9911 80.73 31.5 81,411,199 509,117 0.0063 0.9937 80.01 32.5 76,313,837 607,448 0.0080 0.9920 79.51 33.5 71,507,712 757,819 0.0106 0.9894 78.88 34.5 67,616,126 378,242 0.0056 0.9944 78.04 35.5 62,084,380 242,905 0.0039 0.9961 77.60 36.5 56,582,303 203,560 0.0036 0.9964 77.30 37.5 50,826,728 245,827 0.0048 0.9952 77.02 38.5 45,926,054 179,452 0.0039 0.9961 76.65 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 216 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1944-2017 EXPERIENCE BAND 1967-2017 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 42,058,853 206,571 0.0049 0.9951 76.35 40.5 38,213,739 196,805 0.0052 0.9948 75.98 41.5 35,254,936 130,957 0.0037 0.9963 75.58 42.5 32,479,307 69,398 0.0021 0.9979 75.30 43.5 29,806,632 184,482 0.0062 0.9938 75.14 44.5 27,020,430 124,623 0.0046 0.9954 74.68 45.5 24,167,301 277,714 0.0115 0.9885 74.33 46.5 22,371,721 214,046 0.0096 0.9904 73.48 47.5 20,726,485 267,150 0.0129 0.9871 72.78 48.5 18,931,083 186,273 0.0098 0.9902 71.84 49.5 17,189,728 113,679 0.0066 0.9934 71.13 50.5 15,451,522 183,890 0.0119 0.9881 70.66 51.5 13,611,712 111,311 0.0082 0.9918 69.82 52.5 12,007,769 52,703 0.0044 0.9956 69.25 53.5 10,758,014 74,923 0.0070 0.9930 68.94 54.5 9,780,026 39,500 0.0040 0.9960 68.46 55.5 8,917,445 47,186 0.0053 0.9947 68.19 56.5 8,279,357 32,227 0.0039 0.9961 67.83 57.5 7,647,247 43,176 0.0056 0.9944 67.56 58.5 7,041,439 28,704 0.0041 0.9959 67.18 59.5 6,530,971 40,588 0.0062 0.9938 66.91 60.5 5,931,874 32,653 0.0055 0.9945 66.49 61.5 5,244,272 18,627 0.0036 0.9964 66.13 62.5 4,841,718 20,367 0.0042 0.9958 65.89 63.5 1,861,998 5,029 0.0027 0.9973 65.61 64.5 1,521,988 4,636 0.0030 0.9970 65.44 65.5 1,333,909 5,119 0.0038 0.9962 65.24 66.5 1,143,675 4,295 0.0038 0.9962 64.99 67.5 974,233 2,199 0.0023 0.9977 64.74 68.5 817,442 2,406 0.0029 0.9971 64.60 69.5 631,062 1,541 0.0024 0.9976 64.41 70.5 527,341 2,383 0.0045 0.9955 64.25 71.5 63.96 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 217 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 6 6 U N D E R G R O U N D C O N D U I T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 218 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� J 00 NN Ji .j- a; ;;: �� / • w (V) > 0:: "' / => ' u 0 � r-, <( z �, i3 v "' 0 0 � v / v • • ! ; • • • • y J f 4 I • • ! ; • • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT ORIGINAL LIFE TABLE PLACEMENT BAND 1914-2017 EXPERIENCE BAND 1945-2017 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 99,089,349 44,459 0.0004 0.9996 100.00 0.5 97,041,668 335,784 0.0035 0.9965 99.96 1.5 95,061,263 279,477 0.0029 0.9971 99.61 2.5 93,292,662 260,222 0.0028 0.9972 99.32 3.5 91,696,433 227,913 0.0025 0.9975 99.04 4.5 88,878,291 251,559 0.0028 0.9972 98.79 5.5 87,405,657 165,582 0.0019 0.9981 98.51 6.5 84,660,404 142,526 0.0017 0.9983 98.33 7.5 82,873,932 153,004 0.0018 0.9982 98.16 8.5 81,295,693 120,931 0.0015 0.9985 97.98 9.5 79,535,459 125,515 0.0016 0.9984 97.83 10.5 76,715,000 122,935 0.0016 0.9984 97.68 11.5 74,634,761 204,574 0.0027 0.9973 97.52 12.5 70,263,959 120,749 0.0017 0.9983 97.26 13.5 68,194,838 84,185 0.0012 0.9988 97.09 14.5 66,602,527 107,867 0.0016 0.9984 96.97 15.5 64,644,347 107,482 0.0017 0.9983 96.81 16.5 62,311,665 77,739 0.0012 0.9988 96.65 17.5 58,420,654 95,947 0.0016 0.9984 96.53 18.5 56,682,800 50,604 0.0009 0.9991 96.37 19.5 53,550,925 65,508 0.0012 0.9988 96.29 20.5 49,871,714 51,574 0.0010 0.9990 96.17 21.5 45,781,096 49,298 0.0011 0.9989 96.07 22.5 42,077,559 28,523 0.0007 0.9993 95.97 23.5 33,974,373 39,729 0.0012 0.9988 95.90 24.5 27,164,222 40,516 0.0015 0.9985 95.79 25.5 23,763,079 23,716 0.0010 0.9990 95.65 26.5 19,365,558 27,080 0.0014 0.9986 95.55 27.5 17,704,257 28,676 0.0016 0.9984 95.42 28.5 15,436,303 26,835 0.0017 0.9983 95.26 29.5 14,093,229 28,794 0.0020 0.9980 95.10 30.5 12,700,064 32,123 0.0025 0.9975 94.90 31.5 11,020,240 16,942 0.0015 0.9985 94.66 32.5 9,706,730 17,112 0.0018 0.9982 94.52 33.5 8,588,455 14,200 0.0017 0.9983 94.35 34.5 8,276,152 23,499 0.0028 0.9972 94.19 35.5 7,524,877 25,524 0.0034 0.9966 93.93 36.5 6,671,932 30,909 0.0046 0.9954 93.61 37.5 5,946,401 37,349 0.0063 0.9937 93.17 38.5 5,160,437 24,669 0.0048 0.9952 92.59 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 219 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1914-2017 EXPERIENCE BAND 1945-2017 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 4,601,440 16,218 0.0035 0.9965 92.15 40.5 4,209,827 17,710 0.0042 0.9958 91.82 41.5 3,969,962 21,928 0.0055 0.9945 91.44 42.5 3,741,469 13,580 0.0036 0.9964 90.93 43.5 3,488,740 14,446 0.0041 0.9959 90.60 44.5 3,204,266 8,401 0.0026 0.9974 90.22 45.5 2,943,645 20,674 0.0070 0.9930 89.99 46.5 2,775,963 29,509 0.0106 0.9894 89.36 47.5 2,539,319 7,356 0.0029 0.9971 88.41 48.5 2,405,732 12,288 0.0051 0.9949 88.15 49.5 1,649,658 10,861 0.0066 0.9934 87.70 50.5 1,480,648 6,341 0.0043 0.9957 87.12 51.5 1,202,382 3,635 0.0030 0.9970 86.75 52.5 1,141,735 2,844 0.0025 0.9975 86.49 53.5 1,104,280 3,324 0.0030 0.9970 86.27 54.5 1,066,384 3,578 0.0034 0.9966 86.01 55.5 1,029,309 34 0.0000 1.0000 85.72 56.5 1,019,066 2,287 0.0022 0.9978 85.72 57.5 986,689 5,440 0.0055 0.9945 85.53 58.5 969,958 333 0.0003 0.9997 85.06 59.5 908,097 465 0.0005 0.9995 85.03 60.5 887,653 265 0.0003 0.9997 84.98 61.5 873,733 2,358 0.0027 0.9973 84.96 62.5 870,070 5,883 0.0068 0.9932 84.73 63.5 84.16 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 220 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 6 7 U N D E R G R O U N D C O N D U C T O R S A N D D E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 221 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! w !!! Uz Uz Uz Zw Zw Zw w :,: w :,: w :,: "'w "'w "'w WU WU wu Q. :5 Q. :5 Q. :5 i:S Q. i:S Q. i:S Q. �� 00 00 00 NN NN NN *� �* ** ................ �� • • • w I/ > "' => LL) u � N <( z a:: i3 ' "' 0 0 '°' / � / 0 v - / / � •• v" • • •'4 ·t'4 • t> .�1 r- l'4'4 .• :'4'4�· ·· 1 -��/ 1::-;, y i1f! ll • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1914-2017 EXPERIENCE BAND 1948-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 194,007,247 111,350 0.0006 0.9994 100.00 0.5 188,804,670 902,087 0.0048 0.9952 99.94 1.5 183,277,149 411,508 0.0022 0.9978 99.47 2.5 177,163,104 685,273 0.0039 0.9961 99.24 3.5 173,494,582 364,690 0.0021 0.9979 98.86 4.5 169,110,155 499,337 0.0030 0.9970 98.65 5.5 164,866,192 400,694 0.0024 0.9976 98.36 6.5 159,350,281 290,682 0.0018 0.9982 98.12 7.5 155,756,070 724,747 0.0047 0.9953 97.94 8.5 149,840,851 376,654 0.0025 0.9975 97.49 9.5 144,625,817 271,088 0.0019 0.9981 97.24 10.5 137,056,005 300,844 0.0022 0.9978 97.06 11.5 132,229,960 239,470 0.0018 0.9982 96.84 12.5 124,721,886 314,868 0.0025 0.9975 96.67 13.5 119,499,133 172,157 0.0014 0.9986 96.43 14.5 113,853,493 190,526 0.0017 0.9983 96.29 15.5 109,363,486 235,296 0.0022 0.9978 96.13 16.5 104,666,800 147,077 0.0014 0.9986 95.92 17.5 97,838,281 308,295 0.0032 0.9968 95.78 18.5 92,377,320 131,429 0.0014 0.9986 95.48 19.5 84,784,246 189,947 0.0022 0.9978 95.35 20.5 76,712,190 172,441 0.0022 0.9978 95.13 21.5 68,155,139 173,831 0.0026 0.9974 94.92 22.5 61,372,600 98,292 0.0016 0.9984 94.68 23.5 56,578,260 141,391 0.0025 0.9975 94.52 24.5 48,959,437 134,345 0.0027 0.9973 94.29 25.5 44,566,233 142,280 0.0032 0.9968 94.03 26.5 38,443,686 111,092 0.0029 0.9971 93.73 27.5 36,315,568 127,805 0.0035 0.9965 93.46 28.5 34,124,206 143,184 0.0042 0.9958 93.13 29.5 31,864,824 97,815 0.0031 0.9969 92.74 30.5 29,558,039 46,229 0.0016 0.9984 92.45 31.5 27,123,611 68,160 0.0025 0.9975 92.31 32.5 24,309,699 108,338 0.0045 0.9955 92.08 33.5 22,587,095 118,987 0.0053 0.9947 91.67 34.5 21,828,783 115,315 0.0053 0.9947 91.18 35.5 20,228,581 140,898 0.0070 0.9930 90.70 36.5 18,131,500 126,851 0.0070 0.9930 90.07 37.5 15,837,613 126,310 0.0080 0.9920 89.44 38.5 13,544,190 219,029 0.0162 0.9838 88.73 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 222 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1914-2017 EXPERIENCE BAND 1948-2017 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 11,708,959 151,882 0.0130 0.9870 87.29 40.5 10,242,985 102,806 0.0100 0.9900 86.16 41.5 9,195,121 74,980 0.0082 0.9918 85.30 42.5 8,471,206 44,071 0.0052 0.9948 84.60 43.5 7,561,806 35,238 0.0047 0.9953 84.16 44.5 6,596,988 56,180 0.0085 0.9915 83.77 45.5 5,905,586 54,838 0.0093 0.9907 83.05 46.5 5,404,244 55,618 0.0103 0.9897 82.28 47.5 5,003,530 45,698 0.0091 0.9909 81.44 48.5 4,581,978 32,777 0.0072 0.9928 80.69 49.5 3,424,903 28,750 0.0084 0.9916 80.12 50.5 2,675,711 24,798 0.0093 0.9907 79.44 51.5 1,950,435 24,102 0.0124 0.9876 78.71 52.5 1,689,479 36,662 0.0217 0.9783 77.73 53.5 1,381,109 32,721 0.0237 0.9763 76.05 54.5 1,172,955 52,638 0.0449 0.9551 74.25 55.5 967,243 17,419 0.0180 0.9820 70.91 56.5 821,780 50,790 0.0618 0.9382 69.64 57.5 647,009 123,458 0.1908 0.8092 65.33 58.5 400,252 51,827 0.1295 0.8705 52.87 59.5 236,253 4,091 0.0173 0.9827 46.02 60.5 103,396 5,306 0.0513 0.9487 45.22 61.5 68,676 30,218 0.4400 0.5600 42.90 62.5 20,565 4,249 0.2066 0.7934 24.03 63.5 381 0.0000 1.0000 19.06 64.5 381 0.0000 1.0000 19.06 65.5 381 0.0000 1.0000 19.06 66.5 381 0.0000 1.0000 19.06 67.5 381 0.0000 1.0000 19.06 68.5 381 0.0000 1.0000 19.06 69.5 381 0.0000 1.0000 19.06 70.5 381 0.0000 1.0000 19.06 71.5 19.06 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 223 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 157,483,857 74,270 0.0005 0.9995 100.00 0.5 154,666,050 695,872 0.0045 0.9955 99.95 1.5 152,005,198 290,644 0.0019 0.9981 99.50 2.5 148,858,103 423,782 0.0028 0.9972 99.31 3.5 147,255,557 197,655 0.0013 0.9987 99.03 4.5 143,699,936 342,958 0.0024 0.9976 98.90 5.5 141,196,767 286,057 0.0020 0.9980 98.66 6.5 137,851,392 147,382 0.0011 0.9989 98.46 7.5 136,712,296 594,473 0.0043 0.9957 98.36 8.5 133,244,250 182,549 0.0014 0.9986 97.93 9.5 129,989,103 151,277 0.0012 0.9988 97.79 10.5 124,070,420 222,771 0.0018 0.9982 97.68 11.5 120,393,972 151,659 0.0013 0.9987 97.50 12.5 113,895,764 244,771 0.0021 0.9979 97.38 13.5 109,727,137 136,425 0.0012 0.9988 97.17 14.5 105,266,005 123,152 0.0012 0.9988 97.05 15.5 101,662,993 141,768 0.0014 0.9986 96.94 16.5 97,576,808 104,424 0.0011 0.9989 96.80 17.5 91,216,207 112,384 0.0012 0.9988 96.70 18.5 86,421,897 100,795 0.0012 0.9988 96.58 19.5 80,066,216 177,506 0.0022 0.9978 96.47 20.5 72,873,301 107,360 0.0015 0.9985 96.25 21.5 65,273,588 142,464 0.0022 0.9978 96.11 22.5 58,838,166 70,681 0.0012 0.9988 95.90 23.5 54,478,740 126,045 0.0023 0.9977 95.79 24.5 47,099,808 119,252 0.0025 0.9975 95.57 25.5 42,934,880 125,554 0.0029 0.9971 95.32 26.5 36,957,831 91,285 0.0025 0.9975 95.04 27.5 34,982,966 119,142 0.0034 0.9966 94.81 28.5 32,968,729 84,826 0.0026 0.9974 94.49 29.5 30,973,194 63,741 0.0021 0.9979 94.24 30.5 28,925,647 37,938 0.0013 0.9987 94.05 31.5 26,529,050 60,071 0.0023 0.9977 93.93 32.5 23,784,133 95,241 0.0040 0.9960 93.71 33.5 22,363,584 107,264 0.0048 0.9952 93.34 34.5 21,619,789 108,473 0.0050 0.9950 92.89 35.5 20,027,386 131,568 0.0066 0.9934 92.43 36.5 17,939,635 114,183 0.0064 0.9936 91.82 37.5 15,658,441 124,430 0.0079 0.9921 91.23 38.5 13,366,897 199,883 0.0150 0.9850 90.51 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 224 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1988-2017 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 11,550,813 138,929 0.0120 0.9880 89.16 40.5 10,097,791 83,903 0.0083 0.9917 88.08 41.5 9,070,406 59,819 0.0066 0.9934 87.35 42.5 8,361,652 26,783 0.0032 0.9968 86.77 43.5 7,469,540 27,416 0.0037 0.9963 86.50 44.5 6,512,544 39,203 0.0060 0.9940 86.18 45.5 5,838,119 47,816 0.0082 0.9918 85.66 46.5 5,343,798 36,909 0.0069 0.9931 84.96 47.5 4,961,793 40,779 0.0082 0.9918 84.37 48.5 4,545,161 22,124 0.0049 0.9951 83.68 49.5 3,398,738 19,996 0.0059 0.9941 83.27 50.5 2,658,300 22,724 0.0085 0.9915 82.78 51.5 1,935,098 23,285 0.0120 0.9880 82.07 52.5 1,674,959 23,117 0.0138 0.9862 81.09 53.5 1,380,133 32,484 0.0235 0.9765 79.97 54.5 1,172,216 51,910 0.0443 0.9557 78.09 55.5 967,232 17,408 0.0180 0.9820 74.63 56.5 821,780 50,790 0.0618 0.9382 73.28 57.5 647,009 123,458 0.1908 0.8092 68.75 58.5 400,252 51,827 0.1295 0.8705 55.64 59.5 236,253 4,091 0.0173 0.9827 48.43 60.5 103,396 5,306 0.0513 0.9487 47.59 61.5 68,676 30,218 0.4400 0.5600 45.15 62.5 20,565 4,249 0.2066 0.7934 25.28 63.5 381 0.0000 1.0000 20.06 64.5 381 0.0000 1.0000 20.06 65.5 381 0.0000 1.0000 20.06 66.5 381 0.0000 1.0000 20.06 67.5 381 0.0000 1.0000 20.06 68.5 381 0.0000 1.0000 20.06 69.5 381 0.0000 1.0000 20.06 70.5 381 0.0000 1.0000 20.06 71.5 20.06 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 225 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1998-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 104,330,399 30,896 0.0003 0.9997 100.00 0.5 107,217,107 537,078 0.0050 0.9950 99.97 1.5 110,624,010 206,596 0.0019 0.9981 99.47 2.5 111,552,940 291,131 0.0026 0.9974 99.28 3.5 113,119,062 148,896 0.0013 0.9987 99.02 4.5 116,454,947 272,889 0.0023 0.9977 98.89 5.5 116,753,281 239,094 0.0020 0.9980 98.66 6.5 117,440,734 104,073 0.0009 0.9991 98.46 7.5 116,067,830 538,228 0.0046 0.9954 98.37 8.5 112,554,719 107,561 0.0010 0.9990 97.92 9.5 109,838,156 60,390 0.0005 0.9995 97.82 10.5 104,773,446 123,439 0.0012 0.9988 97.77 11.5 102,678,581 47,629 0.0005 0.9995 97.65 12.5 98,172,313 54,638 0.0006 0.9994 97.61 13.5 94,936,169 72,499 0.0008 0.9992 97.56 14.5 90,045,888 84,574 0.0009 0.9991 97.48 15.5 87,205,065 47,240 0.0005 0.9995 97.39 16.5 84,658,899 40,998 0.0005 0.9995 97.34 17.5 80,140,911 54,898 0.0007 0.9993 97.29 18.5 77,158,320 59,388 0.0008 0.9992 97.22 19.5 71,329,497 125,818 0.0018 0.9982 97.15 20.5 64,739,544 46,759 0.0007 0.9993 96.98 21.5 57,300,452 94,006 0.0016 0.9984 96.91 22.5 51,313,696 24,378 0.0005 0.9995 96.75 23.5 47,516,961 69,624 0.0015 0.9985 96.70 24.5 41,036,949 98,779 0.0024 0.9976 96.56 25.5 37,394,076 67,853 0.0018 0.9982 96.33 26.5 31,840,581 53,754 0.0017 0.9983 96.15 27.5 30,194,789 80,715 0.0027 0.9973 95.99 28.5 28,491,627 58,572 0.0021 0.9979 95.73 29.5 27,491,696 43,019 0.0016 0.9984 95.54 30.5 26,061,928 34,509 0.0013 0.9987 95.39 31.5 24,490,939 59,313 0.0024 0.9976 95.26 32.5 21,959,411 64,341 0.0029 0.9971 95.03 33.5 20,593,632 93,515 0.0045 0.9955 94.75 34.5 20,089,018 104,834 0.0052 0.9948 94.32 35.5 18,704,422 93,489 0.0050 0.9950 93.83 36.5 16,791,122 107,395 0.0064 0.9936 93.36 37.5 14,653,425 116,044 0.0079 0.9921 92.76 38.5 12,548,767 186,759 0.0149 0.9851 92.03 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 226 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1998-2017 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 10,906,571 125,181 0.0115 0.9885 90.66 40.5 9,675,152 83,903 0.0087 0.9913 89.62 41.5 8,679,981 57,973 0.0067 0.9933 88.84 42.5 8,059,641 26,727 0.0033 0.9967 88.25 43.5 7,464,214 27,416 0.0037 0.9963 87.96 44.5 6,510,013 39,203 0.0060 0.9940 87.63 45.5 5,836,544 47,816 0.0082 0.9918 87.10 46.5 5,342,223 36,909 0.0069 0.9931 86.39 47.5 4,960,218 40,779 0.0082 0.9918 85.79 48.5 4,543,586 22,124 0.0049 0.9951 85.09 49.5 3,397,163 19,996 0.0059 0.9941 84.67 50.5 2,656,725 22,724 0.0086 0.9914 84.18 51.5 1,935,098 23,285 0.0120 0.9880 83.46 52.5 1,674,959 23,117 0.0138 0.9862 82.45 53.5 1,380,133 32,484 0.0235 0.9765 81.31 54.5 1,172,216 51,910 0.0443 0.9557 79.40 55.5 967,232 17,408 0.0180 0.9820 75.88 56.5 821,780 50,790 0.0618 0.9382 74.52 57.5 647,009 123,458 0.1908 0.8092 69.91 58.5 400,252 51,827 0.1295 0.8705 56.57 59.5 236,253 4,091 0.0173 0.9827 49.25 60.5 103,396 5,306 0.0513 0.9487 48.39 61.5 68,676 30,218 0.4400 0.5600 45.91 62.5 20,565 4,249 0.2066 0.7934 25.71 63.5 381 0.0000 1.0000 20.40 64.5 381 0.0000 1.0000 20.40 65.5 381 0.0000 1.0000 20.40 66.5 381 0.0000 1.0000 20.40 67.5 381 0.0000 1.0000 20.40 68.5 381 0.0000 1.0000 20.40 69.5 381 0.0000 1.0000 20.40 70.5 381 0.0000 1.0000 20.40 71.5 20.40 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 227 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 6 8 L I N E T R A N S F O R M E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 228 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. ...'.. "' 0 mm �� • w > "' => u � <( z i3 "' 0 Ln v ..... c::: / ' \!) ;, /. •• () -: L,,t' - � � • � • _,t,, / "" / • ' • • • • • • • • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE PLACEMENT BAND 1901-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 516,516,990 886,993 0.0017 0.9983 100.00 0.5 504,696,889 4,427,049 0.0088 0.9912 99.83 1.5 487,091,465 3,532,935 0.0073 0.9927 98.95 2.5 472,014,795 2,991,505 0.0063 0.9937 98.23 3.5 460,666,907 2,726,965 0.0059 0.9941 97.61 4.5 450,657,928 2,715,002 0.0060 0.9940 97.03 5.5 440,379,483 2,682,382 0.0061 0.9939 96.45 6.5 429,841,853 2,729,837 0.0064 0.9936 95.86 7.5 420,780,410 2,586,881 0.0061 0.9939 95.25 8.5 407,448,023 2,575,979 0.0063 0.9937 94.67 9.5 392,413,506 3,767,809 0.0096 0.9904 94.07 10.5 374,493,685 2,660,939 0.0071 0.9929 93.17 11.5 365,695,515 2,302,406 0.0063 0.9937 92.50 12.5 352,887,944 2,353,725 0.0067 0.9933 91.92 13.5 343,051,152 2,205,503 0.0064 0.9936 91.31 14.5 333,099,844 2,072,786 0.0062 0.9938 90.72 15.5 324,033,314 2,758,212 0.0085 0.9915 90.16 16.5 314,062,069 1,870,283 0.0060 0.9940 89.39 17.5 300,302,572 1,956,052 0.0065 0.9935 88.86 18.5 290,755,576 2,169,052 0.0075 0.9925 88.28 19.5 280,479,328 1,948,330 0.0069 0.9931 87.62 20.5 272,398,145 2,221,236 0.0082 0.9918 87.01 21.5 259,632,358 2,081,992 0.0080 0.9920 86.30 22.5 244,716,600 2,790,943 0.0114 0.9886 85.61 23.5 223,988,502 3,306,771 0.0148 0.9852 84.63 24.5 206,836,534 2,343,613 0.0113 0.9887 83.38 25.5 190,120,524 2,178,338 0.0115 0.9885 82.44 26.5 173,443,130 2,147,512 0.0124 0.9876 81.49 27.5 157,353,966 2,437,501 0.0155 0.9845 80.49 28.5 143,884,499 2,469,245 0.0172 0.9828 79.24 29.5 131,547,935 2,193,594 0.0167 0.9833 77.88 30.5 119,495,791 2,304,716 0.0193 0.9807 76.58 31.5 107,602,885 1,788,005 0.0166 0.9834 75.10 32.5 97,953,648 1,664,426 0.0170 0.9830 73.86 33.5 85,654,606 1,518,299 0.0177 0.9823 72.60 34.5 78,613,527 1,237,176 0.0157 0.9843 71.31 35.5 72,216,368 1,305,494 0.0181 0.9819 70.19 36.5 65,414,520 1,105,652 0.0169 0.9831 68.92 37.5 58,334,767 1,176,188 0.0202 0.9798 67.76 38.5 51,044,353 778,878 0.0153 0.9847 66.39 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 229 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1901-2017 EXPERIENCE BAND 1967-2017 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 45,010,294 885,491 0.0197 0.9803 65.38 40.5 39,768,240 519,930 0.0131 0.9869 64.09 41.5 36,214,691 533,072 0.0147 0.9853 63.25 42.5 33,552,739 608,371 0.0181 0.9819 62.32 43.5 30,881,298 793,154 0.0257 0.9743 61.19 44.5 27,127,292 1,070,187 0.0395 0.9605 59.62 45.5 23,752,823 1,462,588 0.0616 0.9384 57.27 46.5 20,558,106 462,994 0.0225 0.9775 53.74 47.5 18,610,075 661,127 0.0355 0.9645 52.53 48.5 16,644,640 552,707 0.0332 0.9668 50.67 49.5 14,847,051 594,957 0.0401 0.9599 48.98 50.5 13,138,448 355,612 0.0271 0.9729 47.02 51.5 11,638,204 330,729 0.0284 0.9716 45.75 52.5 10,123,040 353,207 0.0349 0.9651 44.45 53.5 8,769,054 564,887 0.0644 0.9356 42.90 54.5 7,260,918 643,511 0.0886 0.9114 40.13 55.5 5,742,796 539,345 0.0939 0.9061 36.58 56.5 4,307,807 247,698 0.0575 0.9425 33.14 57.5 2,986,356 257,063 0.0861 0.9139 31.24 58.5 1,841,086 199,798 0.1085 0.8915 28.55 59.5 1,146,600 138,638 0.1209 0.8791 25.45 60.5 759,923 126,245 0.1661 0.8339 22.37 61.5 507,034 39,451 0.0778 0.9222 18.66 62.5 465,764 23,108 0.0496 0.9504 17.20 63.5 432,760 8,180 0.0189 0.9811 16.35 64.5 426,733 23,196 0.0544 0.9456 16.04 65.5 403,710 30,344 0.0752 0.9248 15.17 66.5 373,366 24,600 0.0659 0.9341 14.03 67.5 321,050 9,737 0.0303 0.9697 13.10 68.5 287,431 12,130 0.0422 0.9578 12.71 69.5 249,893 6,202 0.0248 0.9752 12.17 70.5 190,567 7,928 0.0416 0.9584 11.87 71.5 130,961 1,447 0.0111 0.9889 11.38 72.5 108,653 2,623 0.0241 0.9759 11.25 73.5 91,136 4,034 0.0443 0.9557 10.98 74.5 79,994 4,706 0.0588 0.9412 10.49 75.5 65,971 2,719 0.0412 0.9588 9.87 76.5 50,162 3,618 0.0721 0.9279 9.47 77.5 42,617 1,105 0.0259 0.9741 8.78 78.5 36,211 1,049 0.0290 0.9710 8.56 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 230 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1901-2017 EXPERIENCE BAND 1967-2017 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 32,765 1,037 0.0317 0.9683 8.31 80.5 28,684 495 0.0173 0.9827 8.05 81.5 25,962 518 0.0200 0.9800 7.91 82.5 24,918 136 0.0055 0.9945 7.75 83.5 24,580 387 0.0158 0.9842 7.71 84.5 23,817 604 0.0254 0.9746 7.59 85.5 22,695 37 0.0016 0.9984 7.39 86.5 22,116 0.0000 1.0000 7.38 87.5 19,172 201 0.0105 0.9895 7.38 88.5 15,439 0.0000 1.0000 7.30 89.5 12,170 282 0.0232 0.9768 7.30 90.5 10,386 420 0.0405 0.9595 7.13 91.5 8,610 0.0000 1.0000 6.85 92.5 7,591 2,152 0.2836 0.7164 6.85 93.5 5,044 199 0.0394 0.9606 4.90 94.5 3,031 594 0.1959 0.8041 4.71 95.5 2,101 0.0000 1.0000 3.79 96.5 3.79 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 231 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 6 9 . 1 O V E R H E A D S E R V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 232 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN �i I �� / • w > "' ..... => 0::: u � ' <( "' z "' / i3 �, "' 0 � v \ • / • • • • ./ • . • • • v • •• v •• • • i I I/ I v I • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1967-2017 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 95,356,868 149,133 0.0016 0.9984 100.00 0.5 92,339,280 1,756,295 0.0190 0.9810 99.84 1.5 87,911,438 576,552 0.0066 0.9934 97.94 2.5 85,086,136 618,941 0.0073 0.9927 97.30 3.5 82,317,250 421,123 0.0051 0.9949 96.59 4.5 79,787,626 404,243 0.0051 0.9949 96.10 5.5 77,308,318 349,927 0.0045 0.9955 95.61 6.5 74,781,131 366,866 0.0049 0.9951 95.18 7.5 72,938,877 331,695 0.0045 0.9955 94.71 8.5 70,401,260 365,529 0.0052 0.9948 94.28 9.5 67,410,073 320,466 0.0048 0.9952 93.79 10.5 64,000,652 323,817 0.0051 0.9949 93.35 11.5 62,026,605 292,509 0.0047 0.9953 92.88 12.5 58,854,979 272,920 0.0046 0.9954 92.44 13.5 56,298,852 381,599 0.0068 0.9932 92.01 14.5 53,848,837 234,876 0.0044 0.9956 91.38 15.5 52,023,746 243,371 0.0047 0.9953 90.99 16.5 51,571,788 239,179 0.0046 0.9954 90.56 17.5 43,865,185 272,334 0.0062 0.9938 90.14 18.5 42,595,054 343,955 0.0081 0.9919 89.58 19.5 41,077,736 501,094 0.0122 0.9878 88.86 20.5 39,549,549 459,535 0.0116 0.9884 87.77 21.5 35,300,535 370,417 0.0105 0.9895 86.75 22.5 32,819,388 339,662 0.0103 0.9897 85.84 23.5 29,555,583 455,861 0.0154 0.9846 84.96 24.5 27,827,029 184,569 0.0066 0.9934 83.64 25.5 26,496,799 212,881 0.0080 0.9920 83.09 26.5 24,825,964 189,277 0.0076 0.9924 82.42 27.5 23,758,718 143,322 0.0060 0.9940 81.79 28.5 23,026,110 147,209 0.0064 0.9936 81.30 29.5 22,341,164 93,178 0.0042 0.9958 80.78 30.5 21,635,787 123,524 0.0057 0.9943 80.44 31.5 20,696,152 100,485 0.0049 0.9951 79.98 32.5 19,931,429 101,711 0.0051 0.9949 79.60 33.5 19,051,629 95,302 0.0050 0.9950 79.19 34.5 18,212,140 69,612 0.0038 0.9962 78.79 35.5 17,145,638 46,116 0.0027 0.9973 78.49 36.5 16,023,849 58,475 0.0036 0.9964 78.28 37.5 14,889,721 42,566 0.0029 0.9971 78.00 38.5 13,826,917 62,460 0.0045 0.9955 77.77 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 233 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1967-2017 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 12,903,403 45,943 0.0036 0.9964 77.42 40.5 12,043,202 65,741 0.0055 0.9945 77.15 41.5 11,273,980 53,462 0.0047 0.9953 76.72 42.5 10,504,349 103,695 0.0099 0.9901 76.36 43.5 9,681,842 59,790 0.0062 0.9938 75.61 44.5 8,908,984 72,694 0.0082 0.9918 75.14 45.5 7,351,906 41,855 0.0057 0.9943 74.53 46.5 6,788,155 29,795 0.0044 0.9956 74.10 47.5 6,266,478 29,062 0.0046 0.9954 73.78 48.5 5,770,683 14,025 0.0024 0.9976 73.44 49.5 5,322,833 11,859 0.0022 0.9978 73.26 50.5 4,884,696 11,883 0.0024 0.9976 73.09 51.5 4,425,180 30,341 0.0069 0.9931 72.92 52.5 3,896,461 41,831 0.0107 0.9893 72.42 53.5 3,368,778 54,630 0.0162 0.9838 71.64 54.5 2,880,177 42,696 0.0148 0.9852 70.48 55.5 2,478,579 31,379 0.0127 0.9873 69.43 56.5 2,109,663 29,345 0.0139 0.9861 68.55 57.5 1,708,694 41,960 0.0246 0.9754 67.60 58.5 1,336,148 50,973 0.0381 0.9619 65.94 59.5 1,026,977 41,242 0.0402 0.9598 63.42 60.5 769,760 21,438 0.0279 0.9721 60.88 61.5 564,843 27,851 0.0493 0.9507 59.18 62.5 466,432 24,258 0.0520 0.9480 56.26 63.5 90,670 11,982 0.1321 0.8679 53.34 64.5 43,951 7,133 0.1623 0.8377 46.29 65.5 26,598 2,345 0.0882 0.9118 38.78 66.5 20,988 4,484 0.2137 0.7863 35.36 67.5 13,320 3,203 0.2405 0.7595 27.80 68.5 10,117 480 0.0475 0.9525 21.12 69.5 7,321 1,121 0.1531 0.8469 20.11 70.5 2,803 2,402 0.8571 0.1429 17.03 71.5 2.43 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 234 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 6 9 . 2 U N D E R G R O U N D S E R V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 235 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN *� �� • w > "' => u � � <( z i3 ' "' 0 0 \D J ' 3: v 0 -> - � -- l---:- � ' »: ,..... . • • v / • • I/ ), I f • • : ; • • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1914-2017 EXPERIENCE BAND 1948-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 192,448,316 173,905 0.0009 0.9991 100.00 0.5 184,816,500 616,309 0.0033 0.9967 99.91 1.5 176,499,361 413,223 0.0023 0.9977 99.58 2.5 169,859,973 240,607 0.0014 0.9986 99.34 3.5 164,085,355 317,032 0.0019 0.9981 99.20 4.5 158,479,571 222,688 0.0014 0.9986 99.01 5.5 153,659,345 296,717 0.0019 0.9981 98.87 6.5 149,191,214 204,261 0.0014 0.9986 98.68 7.5 145,190,796 155,686 0.0011 0.9989 98.55 8.5 140,576,715 136,689 0.0010 0.9990 98.44 9.5 133,532,518 138,404 0.0010 0.9990 98.34 10.5 123,638,375 115,415 0.0009 0.9991 98.24 11.5 115,893,797 110,883 0.0010 0.9990 98.15 12.5 106,259,449 64,137 0.0006 0.9994 98.06 13.5 98,510,970 100,253 0.0010 0.9990 98.00 14.5 91,489,043 98,803 0.0011 0.9989 97.90 15.5 85,880,709 121,767 0.0014 0.9986 97.79 16.5 83,028,331 72,871 0.0009 0.9991 97.65 17.5 70,732,701 140,934 0.0020 0.9980 97.57 18.5 64,617,169 73,085 0.0011 0.9989 97.37 19.5 60,911,297 66,584 0.0011 0.9989 97.26 20.5 54,785,899 53,034 0.0010 0.9990 97.16 21.5 45,252,958 56,797 0.0013 0.9987 97.06 22.5 39,710,357 35,923 0.0009 0.9991 96.94 23.5 32,264,480 38,040 0.0012 0.9988 96.85 24.5 29,732,474 30,911 0.0010 0.9990 96.74 25.5 27,598,880 50,720 0.0018 0.9982 96.64 26.5 25,015,258 38,759 0.0015 0.9985 96.46 27.5 22,605,603 26,077 0.0012 0.9988 96.31 28.5 20,584,783 21,307 0.0010 0.9990 96.20 29.5 18,936,739 46,038 0.0024 0.9976 96.10 30.5 17,746,419 12,993 0.0007 0.9993 95.87 31.5 15,915,925 38,687 0.0024 0.9976 95.80 32.5 14,609,638 20,186 0.0014 0.9986 95.56 33.5 13,103,396 10,899 0.0008 0.9992 95.43 34.5 12,000,471 8,373 0.0007 0.9993 95.35 35.5 10,890,423 22,515 0.0021 0.9979 95.29 36.5 9,642,998 27,584 0.0029 0.9971 95.09 37.5 8,257,349 25,055 0.0030 0.9970 94.82 38.5 6,736,832 10,097 0.0015 0.9985 94.53 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 236 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1914-2017 EXPERIENCE BAND 1948-2017 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 5,340,695 10,847 0.0020 0.9980 94.39 40.5 4,096,129 13,363 0.0033 0.9967 94.20 41.5 3,280,698 12,378 0.0038 0.9962 93.89 42.5 2,760,368 9,719 0.0035 0.9965 93.53 43.5 2,289,274 20,317 0.0089 0.9911 93.21 44.5 1,846,153 17,981 0.0097 0.9903 92.38 45.5 1,182,720 25,294 0.0214 0.9786 91.48 46.5 963,435 26,049 0.0270 0.9730 89.52 47.5 811,607 13,376 0.0165 0.9835 87.10 48.5 678,765 16,471 0.0243 0.9757 85.67 49.5 423,191 12,238 0.0289 0.9711 83.59 50.5 310,858 12,691 0.0408 0.9592 81.17 51.5 182,857 7,039 0.0385 0.9615 77.86 52.5 100,884 3,057 0.0303 0.9697 74.86 53.5 66,803 2,847 0.0426 0.9574 72.59 54.5 61,051 5,922 0.0970 0.9030 69.50 55.5 46,469 3,809 0.0820 0.9180 62.76 56.5 38,560 924 0.0240 0.9760 57.61 57.5 28,265 1,202 0.0425 0.9575 56.23 58.5 27,063 2,024 0.0748 0.9252 53.84 59.5 24,850 3,092 0.1244 0.8756 49.81 60.5 15,664 4,784 0.3054 0.6946 43.62 61.5 8,013 6,285 0.7843 0.2157 30.29 62.5 1,729 1,729 1.0000 6.53 63.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 237 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 238 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,.:...;.. '° N mm �� • w > "' => u � <( z i3 "' 0 J 0 I ....J ' " / �, • ! � - I\ ,:Y / / Vi _ .. · v .- i• v • • • • -: • • • • .: • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES ORIGINAL LIFE TABLE PLACEMENT BAND 1924-2017 EXPERIENCE BAND 1963-2017 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 6,193,038 43,836 0.0071 0.9929 100.00 0.5 6,449,540 352,871 0.0547 0.9453 99.29 1.5 6,058,492 280,407 0.0463 0.9537 93.86 2.5 5,733,008 309,920 0.0541 0.9459 89.52 3.5 5,368,254 291,266 0.0543 0.9457 84.68 4.5 5,045,878 262,505 0.0520 0.9480 80.08 5.5 4,718,866 222,578 0.0472 0.9528 75.92 6.5 4,444,683 227,832 0.0513 0.9487 72.34 7.5 4,182,256 176,627 0.0422 0.9578 68.63 8.5 3,980,603 168,451 0.0423 0.9577 65.73 9.5 3,797,407 159,046 0.0419 0.9581 62.95 10.5 3,621,216 146,208 0.0404 0.9596 60.31 11.5 3,472,119 121,018 0.0349 0.9651 57.88 12.5 3,345,022 117,175 0.0350 0.9650 55.86 13.5 3,221,543 85,010 0.0264 0.9736 53.90 14.5 3,122,294 84,303 0.0270 0.9730 52.48 15.5 3,026,089 84,789 0.0280 0.9720 51.06 16.5 2,934,281 74,948 0.0255 0.9745 49.63 17.5 2,833,505 59,461 0.0210 0.9790 48.36 18.5 2,753,506 46,635 0.0169 0.9831 47.35 19.5 2,159,275 52,922 0.0245 0.9755 46.55 20.5 2,115,908 68,745 0.0325 0.9675 45.41 21.5 2,115,969 36,578 0.0173 0.9827 43.93 22.5 2,144,717 32,096 0.0150 0.9850 43.17 23.5 2,157,542 27,424 0.0127 0.9873 42.53 24.5 2,160,915 20,950 0.0097 0.9903 41.99 25.5 2,229,216 21,827 0.0098 0.9902 41.58 26.5 2,271,019 19,404 0.0085 0.9915 41.17 27.5 2,304,390 18,723 0.0081 0.9919 40.82 28.5 2,310,625 18,402 0.0080 0.9920 40.49 29.5 2,304,315 48,415 0.0210 0.9790 40.17 30.5 2,270,878 109,053 0.0480 0.9520 39.32 31.5 2,155,128 99,319 0.0461 0.9539 37.43 32.5 2,047,573 76,239 0.0372 0.9628 35.71 33.5 1,958,059 69,274 0.0354 0.9646 34.38 34.5 1,819,283 113,015 0.0621 0.9379 33.16 35.5 1,628,873 80,864 0.0496 0.9504 31.10 36.5 1,480,474 73,047 0.0493 0.9507 29.56 37.5 1,351,548 60,115 0.0445 0.9555 28.10 38.5 1,184,127 26,156 0.0221 0.9779 26.85 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 239 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1924-2017 EXPERIENCE BAND 1963-2017 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 1,078,077 39,929 0.0370 0.9630 26.26 40.5 949,604 31,386 0.0331 0.9669 25.28 41.5 832,264 7,382 0.0089 0.9911 24.45 42.5 753,278 7,755 0.0103 0.9897 24.23 43.5 677,688 12,902 0.0190 0.9810 23.98 44.5 607,898 17,066 0.0281 0.9719 23.53 45.5 484,980 8,628 0.0178 0.9822 22.87 46.5 419,216 6,121 0.0146 0.9854 22.46 47.5 327,462 6,346 0.0194 0.9806 22.13 48.5 265,161 5,054 0.0191 0.9809 21.70 49.5 224,009 5,834 0.0260 0.9740 21.29 50.5 178,335 3,168 0.0178 0.9822 20.73 51.5 133,556 5,370 0.0402 0.9598 20.37 52.5 94,206 8,459 0.0898 0.9102 19.55 53.5 45,293 1,855 0.0409 0.9591 17.79 54.5 10,559 970 0.0919 0.9081 17.06 55.5 15.50 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 240 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 7 3 S T R E E T L I G H T I N G A N D S I G N A L S Y S T E M S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 241 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN �i �� • w > "' => u � <( z i3 "' / 0 / / • / • -· '""' •' /v er: • ' v U') !\ •• ./ � • 0 I\ -· v • • /. • •• ,;.-·· I •• 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS ORIGINAL LIFE TABLE PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1967-2017 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 27,037,713 51,929 0.0019 0.9981 100.00 0.5 26,881,242 254,046 0.0095 0.9905 99.81 1.5 26,434,745 178,360 0.0067 0.9933 98.86 2.5 26,025,168 203,115 0.0078 0.9922 98.20 3.5 25,679,569 195,294 0.0076 0.9924 97.43 4.5 25,222,716 174,790 0.0069 0.9931 96.69 5.5 24,872,748 227,740 0.0092 0.9908 96.02 6.5 24,269,050 180,098 0.0074 0.9926 95.14 7.5 23,884,531 197,459 0.0083 0.9917 94.44 8.5 23,360,319 208,117 0.0089 0.9911 93.65 9.5 22,779,701 190,789 0.0084 0.9916 92.82 10.5 21,359,755 191,372 0.0090 0.9910 92.04 11.5 20,653,142 182,755 0.0088 0.9912 91.22 12.5 19,615,426 167,891 0.0086 0.9914 90.41 13.5 18,615,842 188,162 0.0101 0.9899 89.64 14.5 17,678,234 180,866 0.0102 0.9898 88.73 15.5 16,694,290 197,303 0.0118 0.9882 87.82 16.5 16,189,833 247,825 0.0153 0.9847 86.79 17.5 15,120,902 219,083 0.0145 0.9855 85.46 18.5 14,276,047 245,743 0.0172 0.9828 84.22 19.5 13,312,777 181,109 0.0136 0.9864 82.77 20.5 12,145,875 175,469 0.0144 0.9856 81.64 21.5 11,169,712 166,655 0.0149 0.9851 80.46 22.5 10,267,320 167,424 0.0163 0.9837 79.26 23.5 9,161,839 136,154 0.0149 0.9851 77.97 24.5 8,427,344 89,609 0.0106 0.9894 76.81 25.5 7,730,948 109,951 0.0142 0.9858 75.99 26.5 7,142,942 140,173 0.0196 0.9804 74.91 27.5 6,678,432 70,385 0.0105 0.9895 73.44 28.5 6,425,161 74,016 0.0115 0.9885 72.67 29.5 5,931,063 54,818 0.0092 0.9908 71.83 30.5 5,730,677 69,552 0.0121 0.9879 71.17 31.5 5,569,036 91,804 0.0165 0.9835 70.31 32.5 5,255,184 59,236 0.0113 0.9887 69.15 33.5 4,954,308 74,047 0.0149 0.9851 68.37 34.5 4,570,364 27,473 0.0060 0.9940 67.34 35.5 4,305,701 33,266 0.0077 0.9923 66.94 36.5 3,744,195 87,336 0.0233 0.9767 66.42 37.5 3,418,976 29,699 0.0087 0.9913 64.87 38.5 3,184,762 34,053 0.0107 0.9893 64.31 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 242 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1967-2017 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 2,997,102 39,344 0.0131 0.9869 63.62 40.5 2,815,960 43,713 0.0155 0.9845 62.79 41.5 2,635,865 45,450 0.0172 0.9828 61.81 42.5 2,453,056 51,313 0.0209 0.9791 60.75 43.5 2,295,125 73,166 0.0319 0.9681 59.48 44.5 2,041,400 26,000 0.0127 0.9873 57.58 45.5 1,881,426 43,166 0.0229 0.9771 56.85 46.5 1,757,749 36,059 0.0205 0.9795 55.54 47.5 1,609,003 39,231 0.0244 0.9756 54.40 48.5 1,422,334 45,457 0.0320 0.9680 53.08 49.5 1,264,425 39,913 0.0316 0.9684 51.38 50.5 1,098,920 33,728 0.0307 0.9693 49.76 51.5 922,037 52,324 0.0567 0.9433 48.23 52.5 743,459 12,622 0.0170 0.9830 45.49 53.5 629,969 19,499 0.0310 0.9690 44.72 54.5 532,638 19,777 0.0371 0.9629 43.34 55.5 488,744 14,392 0.0294 0.9706 41.73 56.5 444,476 13,758 0.0310 0.9690 40.50 57.5 373,824 8,220 0.0220 0.9780 39.25 58.5 335,681 9,413 0.0280 0.9720 38.38 59.5 308,252 7,241 0.0235 0.9765 37.31 60.5 255,422 4,707 0.0184 0.9816 36.43 61.5 224,748 4,745 0.0211 0.9789 35.76 62.5 209,798 1,306 0.0062 0.9938 35.00 63.5 49,959 535 0.0107 0.9893 34.79 64.5 42,167 1,341 0.0318 0.9682 34.41 65.5 37,221 1,240 0.0333 0.9667 33.32 66.5 34,991 57 0.0016 0.9984 32.21 67.5 34,606 97 0.0028 0.9972 32.16 68.5 6,040 59 0.0098 0.9902 32.07 69.5 4,259 42 0.0098 0.9902 31.75 70.5 4,097 13 0.0032 0.9968 31.44 71.5 31.34 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 243 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 9 0 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 244 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,.!.. J, "' 0 mm �� • w Lt) > "' => ..... u a'. � <( ' z Lt) i3 Lt)\ "' / 0 � 0 / - v -: • • • • • • ./ -· r- v • ) /i 0· I j • • • • • • • • • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1905-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 113,878,867 0.0000 1.0000 100.00 0.5 112,626,646 105,024 0.0009 0.9991 100.00 1.5 91,944,796 225,825 0.0025 0.9975 99.91 2.5 89,203,989 184,892 0.0021 0.9979 99.66 3.5 86,743,636 138,382 0.0016 0.9984 99.45 4.5 85,508,416 403,307 0.0047 0.9953 99.30 5.5 84,284,204 237,121 0.0028 0.9972 98.83 6.5 79,906,908 194,000 0.0024 0.9976 98.55 7.5 76,616,244 1,944,770 0.0254 0.9746 98.31 8.5 73,564,609 313,801 0.0043 0.9957 95.82 9.5 68,786,261 241,750 0.0035 0.9965 95.41 10.5 67,528,984 967,213 0.0143 0.9857 95.07 11.5 63,755,382 417,441 0.0065 0.9935 93.71 12.5 61,288,441 302,354 0.0049 0.9951 93.10 13.5 59,431,957 347,706 0.0059 0.9941 92.64 14.5 58,203,414 379,471 0.0065 0.9935 92.09 15.5 57,226,316 206,676 0.0036 0.9964 91.49 16.5 55,992,149 155,487 0.0028 0.9972 91.16 17.5 54,903,157 654,884 0.0119 0.9881 90.91 18.5 49,957,404 139,590 0.0028 0.9972 89.83 19.5 38,890,088 117,135 0.0030 0.9970 89.58 20.5 38,398,686 740,688 0.0193 0.9807 89.31 21.5 36,850,028 128,490 0.0035 0.9965 87.58 22.5 36,107,803 269,155 0.0075 0.9925 87.28 23.5 16,710,445 140,560 0.0084 0.9916 86.63 24.5 14,496,541 52,841 0.0036 0.9964 85.90 25.5 9,329,999 67,482 0.0072 0.9928 85.58 26.5 5,276,560 51,279 0.0097 0.9903 84.97 27.5 4,259,325 67,619 0.0159 0.9841 84.14 28.5 3,798,449 14,219 0.0037 0.9963 82.80 29.5 3,398,775 13,247 0.0039 0.9961 82.49 30.5 3,246,022 47,400 0.0146 0.9854 82.17 31.5 3,092,762 29,944 0.0097 0.9903 80.97 32.5 2,743,145 96,073 0.0350 0.9650 80.19 33.5 2,296,573 58,004 0.0253 0.9747 77.38 34.5 2,113,422 14,266 0.0068 0.9932 75.43 35.5 2,106,125 37,663 0.0179 0.9821 74.92 36.5 2,002,950 68,126 0.0340 0.9660 73.58 37.5 1,903,493 4,081 0.0021 0.9979 71.07 38.5 1,914,112 13,854 0.0072 0.9928 70.92 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 245 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1905-2017 EXPERIENCE BAND 1967-2017 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 1,885,339 5,643 0.0030 0.9970 70.41 40.5 1,902,141 6,751 0.0035 0.9965 70.20 41.5 1,917,844 7,839 0.0041 0.9959 69.95 42.5 1,923,835 36,576 0.0190 0.9810 69.66 43.5 1,688,973 15,172 0.0090 0.9910 68.34 44.5 1,264,335 14,271 0.0113 0.9887 67.73 45.5 1,250,197 30,814 0.0246 0.9754 66.96 46.5 1,198,378 27,589 0.0230 0.9770 65.31 47.5 1,171,117 5,297 0.0045 0.9955 63.81 48.5 1,097,589 26,913 0.0245 0.9755 63.52 49.5 1,072,274 7,501 0.0070 0.9930 61.96 50.5 1,107,106 5,392 0.0049 0.9951 61.53 51.5 1,093,484 1,732 0.0016 0.9984 61.23 52.5 1,089,852 1,052 0.0010 0.9990 61.13 53.5 1,114,483 1,918 0.0017 0.9983 61.07 54.5 1,083,336 52,230 0.0482 0.9518 60.97 55.5 1,036,116 6,172 0.0060 0.9940 58.03 56.5 483,683 871 0.0018 0.9982 57.68 57.5 339,152 3,401 0.0100 0.9900 57.58 58.5 335,310 1,494 0.0045 0.9955 57.00 59.5 332,210 1,640 0.0049 0.9951 56.75 60.5 325,144 5,913 0.0182 0.9818 56.47 61.5 318,910 6,685 0.0210 0.9790 55.44 62.5 290,682 3,032 0.0104 0.9896 54.28 63.5 286,948 3,487 0.0122 0.9878 53.71 64.5 281,969 29,229 0.1037 0.8963 53.06 65.5 251,127 102,491 0.4081 0.5919 47.56 66.5 142,298 6,832 0.0480 0.9520 28.15 67.5 74,507 11,314 0.1519 0.8481 26.80 68.5 26,482 213 0.0080 0.9920 22.73 69.5 25,435 363 0.0143 0.9857 22.55 70.5 25,072 133 0.0053 0.9947 22.22 71.5 24,939 0.0000 1.0000 22.11 72.5 24,939 262 0.0105 0.9895 22.11 73.5 24,676 0.0000 1.0000 21.87 74.5 24,676 0.0000 1.0000 21.87 75.5 24,676 499 0.0202 0.9798 21.87 76.5 24,178 53 0.0022 0.9978 21.43 77.5 24,125 5 0.0002 0.9998 21.38 78.5 24,120 78 0.0032 0.9968 21.38 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 246 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1905-2017 EXPERIENCE BAND 1967-2017 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 24,041 2,562 0.1066 0.8934 21.31 80.5 21,479 12,134 0.5649 0.4351 19.04 81.5 9,345 0.0000 1.0000 8.28 82.5 9,345 0.0000 1.0000 8.28 83.5 9,345 0.0000 1.0000 8.28 84.5 9,345 0.0000 1.0000 8.28 85.5 9,345 0.0000 1.0000 8.28 86.5 9,345 336 0.0359 0.9641 8.28 87.5 7.99 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 247 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 9 2 . 0 1 T R A N S P O R T A T I O N E Q U I P M E N T - L I G H T T R U C K S A N D V A N S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 248 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 iti Q. iti Q. �� 00 00 NN NN �* o:, M m� mm �� • • w > "' :, u � <( z i3 "' 0 N l/l ' "' ..... <(' � I\ I - • v / l.->' ---- � L..-- � - .> • � 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1969-2017 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 20,721,432 19,603 0.0009 0.9991 100.00 0.5 20,118,684 73,186 0.0036 0.9964 99.91 1.5 19,917,900 23,160 0.0012 0.9988 99.54 2.5 18,761,053 62,855 0.0034 0.9966 99.43 3.5 18,136,233 158,929 0.0088 0.9912 99.09 4.5 17,701,052 257,175 0.0145 0.9855 98.22 5.5 17,378,343 403,810 0.0232 0.9768 96.80 6.5 15,710,026 709,429 0.0452 0.9548 94.55 7.5 14,462,873 868,984 0.0601 0.9399 90.28 8.5 12,445,362 1,334,240 0.1072 0.8928 84.85 9.5 10,789,106 1,262,838 0.1170 0.8830 75.76 10.5 9,283,065 1,277,387 0.1376 0.8624 66.89 11.5 7,066,389 917,497 0.1298 0.8702 57.69 12.5 4,771,072 761,676 0.1596 0.8404 50.20 13.5 3,616,228 560,825 0.1551 0.8449 42.18 14.5 2,624,437 557,568 0.2125 0.7875 35.64 15.5 1,666,532 287,308 0.1724 0.8276 28.07 16.5 1,214,582 158,934 0.1309 0.8691 23.23 17.5 939,675 123,177 0.1311 0.8689 20.19 18.5 766,429 207,268 0.2704 0.7296 17.54 19.5 469,443 54,917 0.1170 0.8830 12.80 20.5 380,295 90,789 0.2387 0.7613 11.30 21.5 289,506 70,523 0.2436 0.7564 8.60 22.5 218,983 17,458 0.0797 0.9203 6.51 23.5 137,168 24,237 0.1767 0.8233 5.99 24.5 33,691 0.0000 1.0000 4.93 25.5 33,691 14,002 0.4156 0.5844 4.93 26.5 16,579 6,148 0.3708 0.6292 2.88 27.5 10,431 0.0000 1.0000 1.81 28.5 10,431 0.0000 1.0000 1.81 29.5 10,431 0.0000 1.0000 1.81 30.5 10,431 0.0000 1.0000 1.81 31.5 10,431 10,431 1.0000 1.81 32.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 249 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1973-2017 EXPERIENCE BAND 1998-2017 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 15,062,692 18,694 0.0012 0.9988 100.00 0.5 15,424,507 17,400 0.0011 0.9989 99.88 1.5 15,850,062 23,158 0.0015 0.9985 99.76 2.5 15,659,317 34,227 0.0022 0.9978 99.62 3.5 15,871,115 83,274 0.0052 0.9948 99.40 4.5 16,779,740 226,233 0.0135 0.9865 98.88 5.5 16,804,527 393,708 0.0234 0.9766 97.55 6.5 15,160,799 645,644 0.0426 0.9574 95.26 7.5 13,966,265 829,076 0.0594 0.9406 91.20 8.5 11,984,384 1,305,732 0.1090 0.8910 85.79 9.5 10,360,533 1,200,806 0.1159 0.8841 76.44 10.5 8,892,527 1,237,704 0.1392 0.8608 67.58 11.5 6,693,799 851,615 0.1272 0.8728 58.18 12.5 4,455,611 685,604 0.1539 0.8461 50.77 13.5 3,370,941 533,644 0.1583 0.8417 42.96 14.5 2,400,828 513,459 0.2139 0.7861 36.16 15.5 1,481,908 266,109 0.1796 0.8204 28.43 16.5 1,048,421 137,624 0.1313 0.8687 23.32 17.5 794,824 116,411 0.1465 0.8535 20.26 18.5 663,132 202,433 0.3053 0.6947 17.29 19.5 391,745 45,794 0.1169 0.8831 12.01 20.5 322,998 77,990 0.2415 0.7585 10.61 21.5 256,157 67,755 0.2645 0.7355 8.05 22.5 188,402 17,458 0.0927 0.9073 5.92 23.5 106,587 24,237 0.2274 0.7726 5.37 24.5 13,541 0.0000 1.0000 4.15 25.5 13,541 0.0000 1.0000 4.15 26.5 10,431 0.0000 1.0000 4.15 27.5 10,431 0.0000 1.0000 4.15 28.5 10,431 0.0000 1.0000 4.15 29.5 10,431 0.0000 1.0000 4.15 30.5 10,431 0.0000 1.0000 4.15 31.5 10,431 10,431 1.0000 4.15 32.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 250 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 9 2 . 0 5 T R A N S P O R T A T I O N E Q U I P M E N T - M E D I U M T R U C K S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 251 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN $ ;!; mm �� • w > "' :, u � <( z i3 "' 0 N l/l ' v \{) ..-< �, • • -r-: 0 - • .> .,..,.. i..--- v L-.--- � � ( 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE PLACEMENT BAND 1934-2017 EXPERIENCE BAND 1964-2017 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 23,222,739 8,415 0.0004 0.9996 100.00 0.5 22,642,759 605 0.0000 1.0000 99.96 1.5 22,580,346 23,637 0.0010 0.9990 99.96 2.5 21,949,910 23,644 0.0011 0.9989 99.86 3.5 20,391,478 0.0000 1.0000 99.75 4.5 19,752,716 177,089 0.0090 0.9910 99.75 5.5 19,271,690 301,020 0.0156 0.9844 98.85 6.5 17,675,496 144,112 0.0082 0.9918 97.31 7.5 17,614,831 388,967 0.0221 0.9779 96.52 8.5 17,065,335 745,736 0.0437 0.9563 94.39 9.5 16,016,964 765,060 0.0478 0.9522 90.26 10.5 15,060,316 766,875 0.0509 0.9491 85.95 11.5 12,682,739 909,315 0.0717 0.9283 81.57 12.5 10,026,573 1,116,441 0.1113 0.8887 75.72 13.5 8,326,640 1,037,930 0.1247 0.8753 67.29 14.5 7,321,791 1,063,887 0.1453 0.8547 58.90 15.5 5,004,155 595,978 0.1191 0.8809 50.35 16.5 4,107,714 532,081 0.1295 0.8705 44.35 17.5 3,460,659 486,264 0.1405 0.8595 38.60 18.5 2,974,396 439,589 0.1478 0.8522 33.18 19.5 2,447,091 249,313 0.1019 0.8981 28.28 20.5 1,699,961 243,724 0.1434 0.8566 25.40 21.5 1,232,386 257,540 0.2090 0.7910 21.75 22.5 870,557 58,103 0.0667 0.9333 17.21 23.5 771,152 208,252 0.2701 0.7299 16.06 24.5 488,321 125,884 0.2578 0.7422 11.72 25.5 335,199 69,114 0.2062 0.7938 8.70 26.5 266,085 53,595 0.2014 0.7986 6.91 27.5 154,605 70 0.0005 0.9995 5.52 28.5 154,535 14,599 0.0945 0.9055 5.51 29.5 141,774 22,966 0.1620 0.8380 4.99 30.5 118,808 0.0000 1.0000 4.18 31.5 118,808 13,703 0.1153 0.8847 4.18 32.5 105,105 1,169 0.0111 0.9889 3.70 33.5 103,936 20,641 0.1986 0.8014 3.66 34.5 83,294 18,729 0.2249 0.7751 2.93 35.5 64,565 0.0000 1.0000 2.27 36.5 64,565 0.0000 1.0000 2.27 37.5 64,565 6,304 0.0976 0.9024 2.27 38.5 58,261 0.0000 1.0000 2.05 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 252 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1934-2017 EXPERIENCE BAND 1964-2017 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 58,261 20,716 0.3556 0.6444 2.05 40.5 37,545 0.0000 1.0000 1.32 41.5 37,545 0.0000 1.0000 1.32 42.5 37,545 0.0000 1.0000 1.32 43.5 37,545 490 0.0131 0.9869 1.32 44.5 3,375 735 0.2177 0.7823 1.30 45.5 2,640 0.0000 1.0000 1.02 46.5 2,640 223 0.0843 0.9157 1.02 47.5 2,418 0.0000 1.0000 0.93 48.5 2,418 0.0000 1.0000 0.93 49.5 2,418 0.0000 1.0000 0.93 50.5 2,418 0.0000 1.0000 0.93 51.5 2,418 0.0000 1.0000 0.93 52.5 2,418 2,418 1.0000 0.93 53.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 253 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 9 2 . 0 9 T R A N S P O R T A T I O N E Q U I P M E N T - T R A I L E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 254 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos UJ� UJ� Uz Uz Zw Zw UJ ::r: UJ ::r: �UJ �UJ UJU UJU Q. :5 Q. :5 iiS CL. iiS CL. I'- I'- I'- I'- ................ 00 00 NN NN :i: g: :8 � O'I O'I O'I O'I ................ • • w > "' => u � <( z i3 "' 0 ..... Vl ' M l/ <C\ � 0 / - . lA y. ..v- r � v • I y 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1922-2017 EXPERIENCE BAND 1966-2017 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 4,334,939 4,234 0.0010 0.9990 100.00 0.5 4,247,783 0.0000 1.0000 99.90 1.5 4,260,917 0.0000 1.0000 99.90 2.5 4,183,976 5,196 0.0012 0.9988 99.90 3.5 4,194,623 0.0000 1.0000 99.78 4.5 4,197,372 1,115 0.0003 0.9997 99.78 5.5 4,234,528 0.0000 1.0000 99.75 6.5 3,639,517 2,262 0.0006 0.9994 99.75 7.5 3,518,550 56,699 0.0161 0.9839 99.69 8.5 3,457,110 2,019 0.0006 0.9994 98.08 9.5 3,437,519 32,638 0.0095 0.9905 98.03 10.5 3,156,804 10,044 0.0032 0.9968 97.10 11.5 2,547,316 6,386 0.0025 0.9975 96.79 12.5 2,525,645 18,701 0.0074 0.9926 96.54 13.5 2,460,138 36,022 0.0146 0.9854 95.83 14.5 2,411,008 1,397 0.0006 0.9994 94.43 15.5 2,353,930 77,824 0.0331 0.9669 94.37 16.5 2,278,713 20,023 0.0088 0.9912 91.25 17.5 2,267,725 49,068 0.0216 0.9784 90.45 18.5 2,176,791 43,969 0.0202 0.9798 88.49 19.5 2,001,903 41,453 0.0207 0.9793 86.70 20.5 1,711,545 84,644 0.0495 0.9505 84.91 21.5 1,496,757 69,557 0.0465 0.9535 80.71 22.5 1,173,237 18,580 0.0158 0.9842 76.96 23.5 928,512 70,738 0.0762 0.9238 75.74 24.5 825,449 668 0.0008 0.9992 69.97 25.5 678,693 23,918 0.0352 0.9648 69.91 26.5 612,217 32,634 0.0533 0.9467 67.45 27.5 561,063 31,260 0.0557 0.9443 63.85 28.5 518,185 9,455 0.0182 0.9818 60.30 29.5 507,818 10,012 0.0197 0.9803 59.20 30.5 497,806 20,012 0.0402 0.9598 58.03 31.5 478,721 37,469 0.0783 0.9217 55.70 32.5 441,252 8,711 0.0197 0.9803 51.34 33.5 416,115 31,754 0.0763 0.9237 50.32 34.5 351,123 25,558 0.0728 0.9272 46.48 35.5 326,938 10,715 0.0328 0.9672 43.10 36.5 317,983 22,983 0.0723 0.9277 41.69 37.5 283,105 9,183 0.0324 0.9676 38.67 38.5 273,770 16,553 0.0605 0.9395 37.42 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 255 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1922-2017 EXPERIENCE BAND 1966-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 250,373 13,902 0.0555 0.9445 35.16 40.5 236,471 53,753 0.2273 0.7727 33.21 41.5 179,194 7,234 0.0404 0.9596 25.66 42.5 164,587 18,479 0.1123 0.8877 24.62 43.5 143,161 8,647 0.0604 0.9396 21.86 44.5 131,536 10,006 0.0761 0.9239 20.54 45.5 121,530 11,485 0.0945 0.9055 18.97 46.5 98,437 12,709 0.1291 0.8709 17.18 47.5 85,728 9,991 0.1165 0.8835 14.96 48.5 73,827 8,505 0.1152 0.8848 13.22 49.5 63,416 1,408 0.0222 0.9778 11.70 50.5 57,628 5,584 0.0969 0.9031 11.44 51.5 42,065 4,678 0.1112 0.8888 10.33 52.5 34,775 2,054 0.0591 0.9409 9.18 53.5 31,606 5,047 0.1597 0.8403 8.64 54.5 20,305 327 0.0161 0.9839 7.26 55.5 14,745 652 0.0442 0.9558 7.14 56.5 14,093 612 0.0434 0.9566 6.83 57.5 13,481 704 0.0522 0.9478 6.53 58.5 11,773 4,372 0.3713 0.6287 6.19 59.5 7,402 0.0000 1.0000 3.89 60.5 7,402 239 0.0323 0.9677 3.89 61.5 7,163 0.0000 1.0000 3.77 62.5 5,352 0.0000 1.0000 3.77 63.5 5,352 0.0000 1.0000 3.77 64.5 5,352 0.0000 1.0000 3.77 65.5 5,352 0.0000 1.0000 3.77 66.5 5,352 0.0000 1.0000 3.77 67.5 5,352 0.0000 1.0000 3.77 68.5 3,436 418 0.1216 0.8784 3.77 69.5 2,854 0.0000 1.0000 3.31 70.5 1,972 0.0000 1.0000 3.31 71.5 1,972 1,194 0.6054 0.3946 3.31 72.5 778 0.0000 1.0000 1.31 73.5 778 359 0.4618 0.5382 1.31 74.5 419 419 1.0000 0.70 75.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 256 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1929-2017 EXPERIENCE BAND 1988-2017 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 3,820,889 4,234 0.0011 0.9989 100.00 0.5 3,705,267 0.0000 1.0000 99.89 1.5 3,712,896 0.0000 1.0000 99.89 2.5 3,603,303 0.0000 1.0000 99.89 3.5 3,636,179 0.0000 1.0000 99.89 4.5 3,647,928 0.0000 1.0000 99.89 5.5 3,647,928 0.0000 1.0000 99.89 6.5 3,049,648 0.0000 1.0000 99.89 7.5 2,991,272 54,165 0.0181 0.9819 99.89 8.5 2,929,006 0.0000 1.0000 98.08 9.5 2,934,015 30,442 0.0104 0.9896 98.08 10.5 2,669,833 0.0000 1.0000 97.06 11.5 2,078,399 1,575 0.0008 0.9992 97.06 12.5 2,078,166 12,679 0.0061 0.9939 96.99 13.5 2,028,791 34,222 0.0169 0.9831 96.40 14.5 1,998,246 0.0000 1.0000 94.77 15.5 1,964,387 69,677 0.0355 0.9645 94.77 16.5 1,923,213 19,499 0.0101 0.9899 91.41 17.5 1,915,323 45,880 0.0240 0.9760 90.48 18.5 1,848,528 38,306 0.0207 0.9793 88.32 19.5 1,687,942 28,701 0.0170 0.9830 86.49 20.5 1,419,131 81,980 0.0578 0.9422 85.01 21.5 1,228,688 63,696 0.0518 0.9482 80.10 22.5 934,212 15,264 0.0163 0.9837 75.95 23.5 712,928 59,424 0.0834 0.9166 74.71 24.5 648,742 324 0.0005 0.9995 68.48 25.5 507,203 23,918 0.0472 0.9528 68.45 26.5 462,083 23,960 0.0519 0.9481 65.22 27.5 439,097 30,210 0.0688 0.9312 61.84 28.5 445,281 3,123 0.0070 0.9930 57.58 29.5 446,352 8,594 0.0193 0.9807 57.18 30.5 461,119 17,512 0.0380 0.9620 56.08 31.5 447,511 36,265 0.0810 0.9190 53.95 32.5 414,442 8,711 0.0210 0.9790 49.58 33.5 389,306 31,754 0.0816 0.9184 48.54 34.5 331,501 25,047 0.0756 0.9244 44.58 35.5 307,040 10,714 0.0349 0.9651 41.21 36.5 297,729 22,087 0.0742 0.9258 39.77 37.5 263,747 9,156 0.0347 0.9653 36.82 38.5 255,308 16,438 0.0644 0.9356 35.54 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 257 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1929-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 238,753 13,206 0.0553 0.9447 33.25 40.5 226,876 53,623 0.2364 0.7636 31.41 41.5 171,880 6,969 0.0405 0.9595 23.99 42.5 157,300 18,479 0.1175 0.8825 23.02 43.5 135,576 7,839 0.0578 0.9422 20.31 44.5 124,761 9,771 0.0783 0.9217 19.14 45.5 116,190 11,167 0.0961 0.9039 17.64 46.5 94,119 12,709 0.1350 0.8650 15.94 47.5 81,410 9,527 0.1170 0.8830 13.79 48.5 69,973 8,306 0.1187 0.8813 12.18 49.5 61,373 1,377 0.0224 0.9776 10.73 50.5 55,616 5,584 0.1004 0.8996 10.49 51.5 40,052 4,678 0.1168 0.8832 9.44 52.5 32,762 1,906 0.0582 0.9418 8.34 53.5 29,742 4,528 0.1522 0.8478 7.85 54.5 18,960 0.0000 1.0000 6.66 55.5 13,728 652 0.0475 0.9525 6.66 56.5 13,076 612 0.0468 0.9532 6.34 57.5 12,823 704 0.0549 0.9451 6.04 58.5 11,535 4,372 0.3790 0.6210 5.71 59.5 7,163 0.0000 1.0000 3.55 60.5 7,163 0.0000 1.0000 3.55 61.5 7,163 0.0000 1.0000 3.55 62.5 5,352 0.0000 1.0000 3.55 63.5 5,352 0.0000 1.0000 3.55 64.5 5,352 0.0000 1.0000 3.55 65.5 5,352 0.0000 1.0000 3.55 66.5 5,352 0.0000 1.0000 3.55 67.5 5,352 0.0000 1.0000 3.55 68.5 3,436 418 0.1216 0.8784 3.55 69.5 2,854 0.0000 1.0000 3.12 70.5 1,972 0.0000 1.0000 3.12 71.5 1,972 1,194 0.6054 0.3946 3.12 72.5 778 0.0000 1.0000 1.23 73.5 778 359 0.4618 0.5382 1.23 74.5 419 419 1.0000 0.66 75.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 258 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 9 6 . 0 3 L I G H T P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 259 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN :!J:8 mm �� • w > "' :, u � <( z i3 "' 0 (") VJ ' 0 ,.--< '.:; . \ 0 \ • v � ', -> r, • L.-<-" -r: --- < �- l----- -: � ./ 0 M 0 s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1986-2017 EXPERIENCE BAND 1986-2017 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 19,747,167 0.0000 1.0000 100.00 0.5 16,270,353 0.0000 1.0000 100.00 1.5 15,356,595 62,245 0.0041 0.9959 100.00 2.5 14,675,576 0.0000 1.0000 99.59 3.5 14,243,520 0.0000 1.0000 99.59 4.5 14,159,759 161,530 0.0114 0.9886 99.59 5.5 13,998,229 914,946 0.0654 0.9346 98.46 6.5 9,161,350 1,260,079 0.1375 0.8625 92.02 7.5 7,901,271 1,201,542 0.1521 0.8479 79.37 8.5 6,137,278 1,381,331 0.2251 0.7749 67.30 9.5 4,644,450 1,535,369 0.3306 0.6694 52.15 10.5 2,909,603 742,977 0.2554 0.7446 34.91 11.5 2,166,626 435,493 0.2010 0.7990 26.00 12.5 1,554,530 81,383 0.0524 0.9476 20.77 13.5 1,364,126 423,717 0.3106 0.6894 19.68 14.5 940,410 163,319 0.1737 0.8263 13.57 15.5 253,488 0.0000 1.0000 11.21 16.5 77,090 0.0000 1.0000 11.21 17.5 11.21 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 260 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P OR E G O N P R O P E R T Y AC C O U N T 3 9 6 . 0 7 H E A V Y P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 261 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos UJ� UJ� Uz Uz Zw Zw UJ ::r: UJ ::r: �UJ �UJ UJU UJU Q. :5 Q. :5 iiS CL. iiS CL. ............................ .-i .-i .-i .-i 00 00 NN NN �* �* .-i .-i .-i .-i • • w > "' :, u � <( z i3 "' 0 ·; •• .. • • ..... I --' • / ' • '° ..... •• <(. • I\ • :i!: r-: 0 - • '\ ;/ / v v - � k':"' .. v 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP OREGON PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1944-2017 EXPERIENCE BAND 1962-2017 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 52,022,742 13,775 0.0003 0.9997 100.00 0.5 51,733,012 501,786 0.0097 0.9903 99.97 1.5 51,272,981 21,565 0.0004 0.9996 99.00 2.5 49,550,862 103,909 0.0021 0.9979 98.96 3.5 47,907,522 1,127,429 0.0235 0.9765 98.75 4.5 46,410,436 1,814,080 0.0391 0.9609 96.43 5.5 44,356,862 3,772,059 0.0850 0.9150 92.66 6.5 37,831,315 2,244,642 0.0593 0.9407 84.78 7.5 32,006,826 862,498 0.0269 0.9731 79.75 8.5 30,640,052 1,148,506 0.0375 0.9625 77.60 9.5 28,523,759 1,118,242 0.0392 0.9608 74.69 10.5 24,262,124 962,516 0.0397 0.9603 71.77 11.5 20,402,117 1,705,002 0.0836 0.9164 68.92 12.5 16,426,469 1,459,644 0.0889 0.9111 63.16 13.5 14,388,656 1,336,081 0.0929 0.9071 57.55 14.5 12,985,834 1,072,280 0.0826 0.9174 52.20 15.5 10,277,860 911,696 0.0887 0.9113 47.89 16.5 9,205,068 787,018 0.0855 0.9145 43.64 17.5 8,026,098 387,918 0.0483 0.9517 39.91 18.5 7,571,072 774,178 0.1023 0.8977 37.98 19.5 6,211,175 479,287 0.0772 0.9228 34.10 20.5 4,843,894 379,267 0.0783 0.9217 31.47 21.5 4,086,675 296,567 0.0726 0.9274 29.00 22.5 3,562,983 393,158 0.1103 0.8897 26.90 23.5 2,104,217 56,738 0.0270 0.9730 23.93 24.5 1,564,578 50,509 0.0323 0.9677 23.29 25.5 1,379,883 31,838 0.0231 0.9769 22.53 26.5 772,568 42,682 0.0552 0.9448 22.01 27.5 659,007 32,898 0.0499 0.9501 20.80 28.5 626,109 11,016 0.0176 0.9824 19.76 29.5 521,850 82,398 0.1579 0.8421 19.41 30.5 439,452 29,927 0.0681 0.9319 16.35 31.5 409,525 97,685 0.2385 0.7615 15.23 32.5 311,840 51,917 0.1665 0.8335 11.60 33.5 259,924 45,662 0.1757 0.8243 9.67 34.5 214,261 0.0000 1.0000 7.97 35.5 214,261 17,914 0.0836 0.9164 7.97 36.5 164,742 7,665 0.0465 0.9535 7.30 37.5 157,076 0.0000 1.0000 6.96 38.5 133,995 8,045 0.0600 0.9400 6.96 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 262 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1944-2017 EXPERIENCE BAND 1962-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 125,950 1,376 0.0109 0.9891 6.55 40.5 124,574 10,470 0.0840 0.9160 6.47 41.5 114,104 0.0000 1.0000 5.93 42.5 114,104 0.0000 1.0000 5.93 43.5 114,104 6,245 0.0547 0.9453 5.93 44.5 58,646 6,243 0.1064 0.8936 5.61 45.5 52,404 0.0000 1.0000 5.01 46.5 52,404 5,371 0.1025 0.8975 5.01 47.5 47,033 2,572 0.0547 0.9453 4.50 48.5 44,461 8,032 0.1807 0.8193 4.25 49.5 36,429 0.0000 1.0000 3.48 50.5 36,429 0.0000 1.0000 3.48 51.5 36,429 0.0000 1.0000 3.48 52.5 36,429 17,629 0.4839 0.5161 3.48 53.5 18,800 0.0000 1.0000 1.80 54.5 18,800 0.0000 1.0000 1.80 55.5 18,800 0.0000 1.0000 1.80 56.5 18,800 18,800 1.0000 1.80 57.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 263 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1988-2017 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 49,207,161 13,775 0.0003 0.9997 100.00 0.5 48,897,061 501,786 0.0103 0.9897 99.97 1.5 48,448,077 0.0000 1.0000 98.95 2.5 46,685,610 103,804 0.0022 0.9978 98.95 3.5 44,975,588 1,127,429 0.0251 0.9749 98.73 4.5 43,455,579 1,814,080 0.0417 0.9583 96.25 5.5 41,605,197 3,771,372 0.0906 0.9094 92.23 6.5 35,196,041 2,181,669 0.0620 0.9380 83.87 7.5 29,538,423 835,641 0.0283 0.9717 78.67 8.5 28,540,440 1,026,545 0.0360 0.9640 76.45 9.5 26,500,591 992,495 0.0375 0.9625 73.70 10.5 22,424,979 792,936 0.0354 0.9646 70.94 11.5 18,700,468 1,491,455 0.0798 0.9202 68.43 12.5 15,044,513 1,370,477 0.0911 0.9089 62.97 13.5 13,179,264 1,137,583 0.0863 0.9137 57.24 14.5 12,046,221 916,870 0.0761 0.9239 52.30 15.5 9,519,616 836,922 0.0879 0.9121 48.32 16.5 8,545,443 717,555 0.0840 0.9160 44.07 17.5 7,434,268 327,854 0.0441 0.9559 40.37 18.5 7,070,744 724,159 0.1024 0.8976 38.59 19.5 5,762,524 397,161 0.0689 0.9311 34.63 20.5 4,484,653 346,542 0.0773 0.9227 32.25 21.5 3,787,036 253,224 0.0669 0.9331 29.76 22.5 3,306,687 393,158 0.1189 0.8811 27.77 23.5 1,892,043 37,876 0.0200 0.9800 24.46 24.5 1,387,406 35,443 0.0255 0.9745 23.98 25.5 1,264,064 27,543 0.0218 0.9782 23.36 26.5 669,943 42,682 0.0637 0.9363 22.85 27.5 567,740 31,368 0.0552 0.9448 21.40 28.5 544,037 11,016 0.0202 0.9798 20.22 29.5 439,779 82,398 0.1874 0.8126 19.81 30.5 360,052 29,927 0.0831 0.9169 16.10 31.5 340,380 97,685 0.2870 0.7130 14.76 32.5 242,696 51,917 0.2139 0.7861 10.52 33.5 205,697 45,662 0.2220 0.7780 8.27 34.5 171,343 0.0000 1.0000 6.44 35.5 171,343 17,914 0.1045 0.8955 6.44 36.5 121,824 7,665 0.0629 0.9371 5.76 37.5 145,446 0.0000 1.0000 5.40 38.5 122,365 8,045 0.0657 0.9343 5.40 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 264 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP OREGON PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 115,346 1,376 0.0119 0.9881 5.04 40.5 116,542 10,470 0.0898 0.9102 4.98 41.5 114,104 0.0000 1.0000 4.54 42.5 114,104 0.0000 1.0000 4.54 43.5 114,104 6,245 0.0547 0.9453 4.54 44.5 58,646 6,243 0.1064 0.8936 4.29 45.5 52,404 0.0000 1.0000 3.83 46.5 52,404 5,371 0.1025 0.8975 3.83 47.5 47,033 2,572 0.0547 0.9453 3.44 48.5 44,461 8,032 0.1807 0.8193 3.25 49.5 36,429 0.0000 1.0000 2.66 50.5 36,429 0.0000 1.0000 2.66 51.5 36,429 0.0000 1.0000 2.66 52.5 36,429 17,629 0.4839 0.5161 2.66 53.5 18,800 0.0000 1.0000 1.37 54.5 18,800 0.0000 1.0000 1.37 55.5 18,800 0.0000 1.0000 1.37 56.5 18,800 18,800 1.0000 1.37 57.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 265 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming :$6+,1*7213523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 266 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 6 0 . 2 L A N D R I G H T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 267 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN �i �� • w > "' => u � <( z i3 "' !:'.) J 0 Lil v Lil <{' :s: -: 0 v � »> � v • v � /. ;:·· ( 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 360.2 LAND RIGHTS ORIGINAL LIFE TABLE PLACEMENT BAND 1944-2016 EXPERIENCE BAND 1971-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 434,264 0.0000 1.0000 100.00 0.5 437,502 0.0000 1.0000 100.00 1.5 395,322 0.0000 1.0000 100.00 2.5 396,773 0.0000 1.0000 100.00 3.5 270,906 0.0000 1.0000 100.00 4.5 251,340 0.0000 1.0000 100.00 5.5 248,187 0.0000 1.0000 100.00 6.5 249,304 0.0000 1.0000 100.00 7.5 254,278 0.0000 1.0000 100.00 8.5 251,306 0.0000 1.0000 100.00 9.5 243,805 379 0.0016 0.9984 100.00 10.5 246,902 277 0.0011 0.9989 99.84 11.5 249,865 306 0.0012 0.9988 99.73 12.5 252,229 342 0.0014 0.9986 99.61 13.5 254,780 619 0.0024 0.9976 99.48 14.5 257,516 626 0.0024 0.9976 99.23 15.5 261,395 342 0.0013 0.9987 98.99 16.5 295,040 412 0.0014 0.9986 98.86 17.5 294,628 287 0.0010 0.9990 98.72 18.5 285,561 229 0.0008 0.9992 98.63 19.5 281,524 550 0.0020 0.9980 98.55 20.5 276,140 2,027 0.0073 0.9927 98.36 21.5 271,617 0.0000 1.0000 97.63 22.5 266,959 0.0000 1.0000 97.63 23.5 266,959 0.0000 1.0000 97.63 24.5 266,959 0.0000 1.0000 97.63 25.5 266,959 719 0.0027 0.9973 97.63 26.5 308,623 2,605 0.0084 0.9916 97.37 27.5 306,018 3,089 0.0101 0.9899 96.55 28.5 299,436 3,429 0.0115 0.9885 95.58 29.5 296,007 2,730 0.0092 0.9908 94.48 30.5 293,277 3,102 0.0106 0.9894 93.61 31.5 210,357 3,049 0.0145 0.9855 92.62 32.5 207,307 2,529 0.0122 0.9878 91.28 33.5 204,779 2,350 0.0115 0.9885 90.16 34.5 199,756 2,148 0.0108 0.9892 89.13 35.5 192,787 3,553 0.0184 0.9816 88.17 36.5 180,942 3,113 0.0172 0.9828 86.55 37.5 171,637 2,766 0.0161 0.9839 85.06 38.5 165,822 3,261 0.0197 0.9803 83.69 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 268 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 360.2 LAND RIGHTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1944-2016 EXPERIENCE BAND 1971-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 161,511 3,361 0.0208 0.9792 82.04 40.5 158,150 2,317 0.0147 0.9853 80.33 41.5 154,701 1,923 0.0124 0.9876 79.16 42.5 137,692 1,239 0.0090 0.9910 78.17 43.5 121,678 2,004 0.0165 0.9835 77.47 44.5 108,167 1,992 0.0184 0.9816 76.19 45.5 100,201 1,363 0.0136 0.9864 74.79 46.5 92,426 3,046 0.0330 0.9670 73.77 47.5 86,652 3,180 0.0367 0.9633 71.34 48.5 79,124 1,514 0.0191 0.9809 68.72 49.5 74,817 2,670 0.0357 0.9643 67.41 50.5 69,222 2,893 0.0418 0.9582 65.00 51.5 63,317 3,355 0.0530 0.9470 62.29 52.5 55,819 4,506 0.0807 0.9193 58.99 53.5 48,736 33,987 0.6974 0.3026 54.22 54.5 9,121 0.0000 1.0000 16.41 55.5 6,258 0.0000 1.0000 16.41 56.5 3,212 0.0000 1.0000 16.41 57.5 1,728 0.0000 1.0000 16.41 58.5 16.41 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 269 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 6 1 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 270 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN a) ..:.. M� mm �� / • w > "' => u � <( z i3 / "' 0 (<'. v ' 0 :, -: � \ / 0 � / i v v 1J • I A • • • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1912-2017 EXPERIENCE BAND 1938-2017 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 5,105,657 0.0000 1.0000 100.00 0.5 5,076,706 3,371 0.0007 0.9993 100.00 1.5 4,915,404 3,229 0.0007 0.9993 99.93 2.5 4,091,816 6,440 0.0016 0.9984 99.87 3.5 2,679,401 58,475 0.0218 0.9782 99.71 4.5 2,600,926 3,737 0.0014 0.9986 97.53 5.5 2,495,055 5,973 0.0024 0.9976 97.39 6.5 2,333,713 11,836 0.0051 0.9949 97.16 7.5 2,322,312 22,275 0.0096 0.9904 96.67 8.5 2,302,474 908 0.0004 0.9996 95.74 9.5 2,300,708 1,496 0.0007 0.9993 95.70 10.5 2,295,021 4,623 0.0020 0.9980 95.64 11.5 2,290,694 31,049 0.0136 0.9864 95.45 12.5 2,221,483 1,658 0.0007 0.9993 94.15 13.5 2,213,182 5,643 0.0025 0.9975 94.08 14.5 2,068,529 4,316 0.0021 0.9979 93.84 15.5 2,041,274 695 0.0003 0.9997 93.65 16.5 2,036,673 0.0000 1.0000 93.62 17.5 2,041,653 916 0.0004 0.9996 93.62 18.5 2,040,737 2,089 0.0010 0.9990 93.58 19.5 1,979,773 11,447 0.0058 0.9942 93.48 20.5 1,952,986 5,294 0.0027 0.9973 92.94 21.5 1,386,296 1,209 0.0009 0.9991 92.69 22.5 1,342,910 0.0000 1.0000 92.61 23.5 1,086,184 9,766 0.0090 0.9910 92.61 24.5 1,081,402 2,493 0.0023 0.9977 91.77 25.5 709,076 62 0.0001 0.9999 91.56 26.5 709,014 1,477 0.0021 0.9979 91.55 27.5 629,029 221 0.0004 0.9996 91.36 28.5 570,943 1,262 0.0022 0.9978 91.33 29.5 541,312 3,168 0.0059 0.9941 91.13 30.5 524,556 1,326 0.0025 0.9975 90.60 31.5 391,247 643 0.0016 0.9984 90.37 32.5 384,042 7,655 0.0199 0.9801 90.22 33.5 375,324 8,057 0.0215 0.9785 88.42 34.5 361,942 1,414 0.0039 0.9961 86.52 35.5 358,809 5,280 0.0147 0.9853 86.18 36.5 344,805 4,052 0.0118 0.9882 84.92 37.5 269,292 2,990 0.0111 0.9889 83.92 38.5 266,302 1,631 0.0061 0.9939 82.99 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 271 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1912-2017 EXPERIENCE BAND 1938-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 239,377 4,256 0.0178 0.9822 82.48 40.5 229,662 12,548 0.0546 0.9454 81.01 41.5 204,997 589 0.0029 0.9971 76.58 42.5 204,228 0.0000 1.0000 76.36 43.5 204,200 401 0.0020 0.9980 76.36 44.5 203,800 163 0.0008 0.9992 76.21 45.5 197,013 1,019 0.0052 0.9948 76.15 46.5 195,994 0.0000 1.0000 75.76 47.5 195,994 562 0.0029 0.9971 75.76 48.5 184,056 9,913 0.0539 0.9461 75.54 49.5 157,489 218 0.0014 0.9986 71.47 50.5 157,271 694 0.0044 0.9956 71.38 51.5 153,576 0.0000 1.0000 71.06 52.5 153,576 0.0000 1.0000 71.06 53.5 137,323 0.0000 1.0000 71.06 54.5 130,072 0.0000 1.0000 71.06 55.5 122,797 290 0.0024 0.9976 71.06 56.5 118,194 1,866 0.0158 0.9842 70.89 57.5 110,943 0.0000 1.0000 69.77 58.5 100,220 14,120 0.1409 0.8591 69.77 59.5 68,102 0.0000 1.0000 59.94 60.5 64,803 0.0000 1.0000 59.94 61.5 43,856 0.0000 1.0000 59.94 62.5 41,856 0.0000 1.0000 59.94 63.5 31,714 700 0.0221 0.9779 59.94 64.5 20,870 106 0.0051 0.9949 58.62 65.5 14,302 51 0.0036 0.9964 58.32 66.5 11,225 0.0000 1.0000 58.11 67.5 9,083 0.0000 1.0000 58.11 68.5 9,083 0.0000 1.0000 58.11 69.5 7,984 1,035 0.1297 0.8703 58.11 70.5 5,427 0.0000 1.0000 50.58 71.5 5,427 0.0000 1.0000 50.58 72.5 5,427 106 0.0194 0.9806 50.58 73.5 5,321 216 0.0405 0.9595 49.59 74.5 5,106 0.0000 1.0000 47.59 75.5 5,106 0.0000 1.0000 47.59 76.5 5,079 5 0.0010 0.9990 47.59 77.5 5,074 113 0.0223 0.9777 47.54 78.5 4,961 0.0000 1.0000 46.48 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 272 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1912-2017 EXPERIENCE BAND 1938-2017 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 4,961 0.0000 1.0000 46.48 80.5 4,961 0.0000 1.0000 46.48 81.5 4,961 0.0000 1.0000 46.48 82.5 4,961 0.0000 1.0000 46.48 83.5 4,961 34 0.0068 0.9932 46.48 84.5 4,927 0.0000 1.0000 46.16 85.5 4,927 0.0000 1.0000 46.16 86.5 4,694 145 0.0309 0.9691 46.16 87.5 4,549 0.0000 1.0000 44.74 88.5 2,342 0.0000 1.0000 44.74 89.5 2,342 0.0000 1.0000 44.74 90.5 120 0.0000 1.0000 44.74 91.5 120 0.0000 1.0000 44.74 92.5 120 0.0000 1.0000 44.74 93.5 120 0.0000 1.0000 44.74 94.5 120 0.0000 1.0000 44.74 95.5 120 0.0000 1.0000 44.74 96.5 120 0.0000 1.0000 44.74 97.5 120 0.0000 1.0000 44.74 98.5 120 0.0000 1.0000 44.74 99.5 120 0.0000 1.0000 44.74 100.5 120 0.0000 1.0000 44.74 101.5 120 0.0000 1.0000 44.74 102.5 120 0.0000 1.0000 44.74 103.5 120 0.0000 1.0000 44.74 104.5 44.74 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 273 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 6 2 S T A T I O N E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 274 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. ,.:.. MO mm �� I/ • w > "' => .---< u � a:: <( z ' i3 '1" / "' LI) 0 <( 6 / - v I\. • / • / ! : v � / / ,! C/ 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1907-2017 EXPERIENCE BAND 1937-2017 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 82,487,976 84,369 0.0010 0.9990 100.00 0.5 80,046,976 89,162 0.0011 0.9989 99.90 1.5 75,696,647 555,333 0.0073 0.9927 99.79 2.5 66,734,035 413,522 0.0062 0.9938 99.05 3.5 57,326,900 169,351 0.0030 0.9970 98.44 4.5 55,634,323 316,340 0.0057 0.9943 98.15 5.5 54,196,666 776,073 0.0143 0.9857 97.59 6.5 52,863,877 268,036 0.0051 0.9949 96.19 7.5 51,597,453 574,251 0.0111 0.9889 95.71 8.5 50,698,843 314,624 0.0062 0.9938 94.64 9.5 47,399,058 155,832 0.0033 0.9967 94.05 10.5 46,804,235 205,838 0.0044 0.9956 93.74 11.5 45,867,650 201,678 0.0044 0.9956 93.33 12.5 44,566,720 207,281 0.0047 0.9953 92.92 13.5 43,595,367 237,577 0.0054 0.9946 92.49 14.5 42,037,491 206,798 0.0049 0.9951 91.99 15.5 41,215,432 175,848 0.0043 0.9957 91.53 16.5 40,441,797 228,983 0.0057 0.9943 91.14 17.5 39,762,526 156,364 0.0039 0.9961 90.63 18.5 39,196,455 249,589 0.0064 0.9936 90.27 19.5 36,814,372 332,324 0.0090 0.9910 89.70 20.5 34,413,502 119,993 0.0035 0.9965 88.89 21.5 30,844,940 98,645 0.0032 0.9968 88.58 22.5 29,365,155 309,277 0.0105 0.9895 88.29 23.5 26,493,040 311,043 0.0117 0.9883 87.36 24.5 24,957,670 249,495 0.0100 0.9900 86.34 25.5 21,212,773 210,496 0.0099 0.9901 85.47 26.5 17,164,243 290,150 0.0169 0.9831 84.63 27.5 14,761,369 113,077 0.0077 0.9923 83.20 28.5 14,120,485 164,370 0.0116 0.9884 82.56 29.5 13,804,063 359,359 0.0260 0.9740 81.60 30.5 13,366,313 165,181 0.0124 0.9876 79.47 31.5 12,426,012 131,773 0.0106 0.9894 78.49 32.5 12,037,056 145,810 0.0121 0.9879 77.66 33.5 11,874,473 158,313 0.0133 0.9867 76.72 34.5 11,553,604 121,138 0.0105 0.9895 75.69 35.5 10,253,934 107,290 0.0105 0.9895 74.90 36.5 9,744,445 72,455 0.0074 0.9926 74.12 37.5 7,866,574 256,472 0.0326 0.9674 73.57 38.5 7,372,498 55,402 0.0075 0.9925 71.17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 275 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1907-2017 EXPERIENCE BAND 1937-2017 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 6,712,103 141,519 0.0211 0.9789 70.63 40.5 6,247,654 299,176 0.0479 0.9521 69.14 41.5 5,418,711 126,192 0.0233 0.9767 65.83 42.5 5,201,650 67,960 0.0131 0.9869 64.30 43.5 4,982,565 94,996 0.0191 0.9809 63.46 44.5 4,736,768 26,992 0.0057 0.9943 62.25 45.5 4,466,381 30,225 0.0068 0.9932 61.89 46.5 4,431,992 43,411 0.0098 0.9902 61.48 47.5 4,331,021 55,597 0.0128 0.9872 60.87 48.5 4,077,460 32,913 0.0081 0.9919 60.09 49.5 3,889,272 45,240 0.0116 0.9884 59.61 50.5 3,543,000 32,658 0.0092 0.9908 58.91 51.5 3,305,083 29,114 0.0088 0.9912 58.37 52.5 3,224,514 20,970 0.0065 0.9935 57.86 53.5 3,078,701 98,537 0.0320 0.9680 57.48 54.5 2,781,743 21,242 0.0076 0.9924 55.64 55.5 2,519,015 27,085 0.0108 0.9892 55.22 56.5 2,369,035 25,058 0.0106 0.9894 54.62 57.5 2,138,779 6,776 0.0032 0.9968 54.04 58.5 2,097,795 15,410 0.0073 0.9927 53.87 59.5 1,971,194 23,208 0.0118 0.9882 53.48 60.5 1,642,536 3,220 0.0020 0.9980 52.85 61.5 1,347,981 46,065 0.0342 0.9658 52.74 62.5 1,221,486 612 0.0005 0.9995 50.94 63.5 913,510 10,892 0.0119 0.9881 50.92 64.5 459,186 1,900 0.0041 0.9959 50.31 65.5 346,506 825 0.0024 0.9976 50.10 66.5 147,950 29,595 0.2000 0.8000 49.98 67.5 91,980 156 0.0017 0.9983 39.98 68.5 41,202 120 0.0029 0.9971 39.92 69.5 22,276 415 0.0187 0.9813 39.80 70.5 10,284 0.0000 1.0000 39.06 71.5 1,170 0.0000 1.0000 39.06 72.5 1,010 0.0000 1.0000 39.06 73.5 1,010 190 0.1878 0.8122 39.06 74.5 820 0.0000 1.0000 31.72 75.5 820 60 0.0729 0.9271 31.72 76.5 760 0.0000 1.0000 29.41 77.5 760 227 0.2980 0.7020 29.41 78.5 534 0.0000 1.0000 20.64 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 276 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1907-2017 EXPERIENCE BAND 1937-2017 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 20.64 80.5 179 0.0000 1.0000 6.91 81.5 179 0.0000 1.0000 6.91 82.5 179 121 0.6776 0.3224 6.91 83.5 58 0.0000 1.0000 2.23 84.5 58 0.0000 1.0000 2.23 85.5 58 0.0000 1.0000 2.23 86.5 58 0.0000 1.0000 2.23 87.5 2.23 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 277 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 6 4 P O L E S , T O W E R S A N D F I X T U R E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 278 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN �i �� • w Lt) > "' => rl u a'. � <( ' z Lt) i3 �\ "' / 0 0 / - v -: -· ./ I/ v / • i ,"/ r I • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 113,318,584 204,788 0.0018 0.9982 100.00 0.5 110,394,487 701,563 0.0064 0.9936 99.82 1.5 106,578,600 680,952 0.0064 0.9936 99.18 2.5 103,163,532 459,587 0.0045 0.9955 98.55 3.5 100,973,525 553,793 0.0055 0.9945 98.11 4.5 97,816,066 418,006 0.0043 0.9957 97.57 5.5 95,701,868 437,361 0.0046 0.9954 97.16 6.5 93,148,950 515,213 0.0055 0.9945 96.71 7.5 90,561,913 460,960 0.0051 0.9949 96.18 8.5 87,860,324 373,368 0.0042 0.9958 95.69 9.5 84,601,968 374,255 0.0044 0.9956 95.28 10.5 81,483,538 396,964 0.0049 0.9951 94.86 11.5 78,938,108 371,106 0.0047 0.9953 94.40 12.5 76,711,255 324,335 0.0042 0.9958 93.95 13.5 74,373,721 405,097 0.0054 0.9946 93.56 14.5 70,670,019 333,546 0.0047 0.9953 93.05 15.5 67,254,146 284,309 0.0042 0.9958 92.61 16.5 64,153,354 279,109 0.0044 0.9956 92.22 17.5 60,557,896 257,367 0.0042 0.9958 91.82 18.5 57,042,301 220,455 0.0039 0.9961 91.43 19.5 52,974,314 249,618 0.0047 0.9953 91.07 20.5 48,491,009 283,653 0.0058 0.9942 90.64 21.5 43,860,434 284,576 0.0065 0.9935 90.11 22.5 38,634,608 310,636 0.0080 0.9920 89.53 23.5 33,926,299 308,764 0.0091 0.9909 88.81 24.5 29,615,126 265,050 0.0089 0.9911 88.00 25.5 26,925,585 231,263 0.0086 0.9914 87.21 26.5 24,096,962 318,119 0.0132 0.9868 86.46 27.5 23,143,353 263,437 0.0114 0.9886 85.32 28.5 21,730,776 193,473 0.0089 0.9911 84.35 29.5 20,403,064 198,739 0.0097 0.9903 83.60 30.5 18,980,831 179,144 0.0094 0.9906 82.79 31.5 17,920,131 158,791 0.0089 0.9911 82.00 32.5 16,742,042 162,834 0.0097 0.9903 81.28 33.5 15,629,427 167,358 0.0107 0.9893 80.49 34.5 14,652,396 158,392 0.0108 0.9892 79.63 35.5 13,408,825 90,920 0.0068 0.9932 78.76 36.5 12,439,717 76,524 0.0062 0.9938 78.23 37.5 11,205,994 115,447 0.0103 0.9897 77.75 38.5 10,280,875 136,194 0.0132 0.9868 76.95 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 279 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1967-2017 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 9,409,352 114,551 0.0122 0.9878 75.93 40.5 8,673,173 87,685 0.0101 0.9899 75.00 41.5 8,097,788 94,306 0.0116 0.9884 74.25 42.5 7,615,904 114,837 0.0151 0.9849 73.38 43.5 7,053,721 77,771 0.0110 0.9890 72.28 44.5 6,515,603 117,017 0.0180 0.9820 71.48 45.5 6,053,259 184,334 0.0305 0.9695 70.19 46.5 5,504,793 123,093 0.0224 0.9776 68.06 47.5 5,014,119 165,596 0.0330 0.9670 66.54 48.5 4,545,146 100,735 0.0222 0.9778 64.34 49.5 4,146,355 274,310 0.0662 0.9338 62.91 50.5 3,614,074 84,472 0.0234 0.9766 58.75 51.5 3,254,898 83,074 0.0255 0.9745 57.38 52.5 2,935,758 44,037 0.0150 0.9850 55.91 53.5 2,650,125 37,972 0.0143 0.9857 55.07 54.5 2,370,385 24,673 0.0104 0.9896 54.28 55.5 2,179,900 17,633 0.0081 0.9919 53.72 56.5 1,989,370 18,355 0.0092 0.9908 53.28 57.5 1,814,974 15,155 0.0083 0.9917 52.79 58.5 1,682,434 11,331 0.0067 0.9933 52.35 59.5 1,563,812 11,006 0.0070 0.9930 52.00 60.5 1,414,113 14,808 0.0105 0.9895 51.63 61.5 1,244,911 13,327 0.0107 0.9893 51.09 62.5 1,084,540 10,712 0.0099 0.9901 50.55 63.5 50.05 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 280 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 6 5 O V E R H E A D C O N D U C T O R S A N D D E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 281 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� J 00 NN ,.!.. J, :§: 3; �� I/ • w LI) > "' => rl u 0::: / � <( ' z 0 i3 \D' "' � 0 / 0 v - / • / • JI / l v • r- l I� 7 I I I • I • • Ji • • ,· 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1945-2017 EXPERIENCE BAND 1967-2017 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 74,877,698 54,357 0.0007 0.9993 100.00 0.5 73,120,409 407,321 0.0056 0.9944 99.93 1.5 69,667,542 481,563 0.0069 0.9931 99.37 2.5 66,558,191 313,091 0.0047 0.9953 98.68 3.5 64,207,052 374,782 0.0058 0.9942 98.22 4.5 62,844,752 586,241 0.0093 0.9907 97.65 5.5 60,752,267 543,689 0.0089 0.9911 96.74 6.5 59,326,448 377,158 0.0064 0.9936 95.87 7.5 58,682,660 294,248 0.0050 0.9950 95.26 8.5 57,788,283 275,593 0.0048 0.9952 94.78 9.5 56,090,468 309,664 0.0055 0.9945 94.33 10.5 54,151,603 582,200 0.0108 0.9892 93.81 11.5 53,384,734 320,094 0.0060 0.9940 92.80 12.5 52,661,301 261,024 0.0050 0.9950 92.24 13.5 51,639,552 281,659 0.0055 0.9945 91.79 14.5 50,073,060 297,178 0.0059 0.9941 91.29 15.5 48,435,276 224,188 0.0046 0.9954 90.75 16.5 47,328,824 150,128 0.0032 0.9968 90.33 17.5 45,399,325 265,487 0.0058 0.9942 90.04 18.5 43,897,931 171,089 0.0039 0.9961 89.51 19.5 41,699,767 122,167 0.0029 0.9971 89.16 20.5 39,115,093 162,583 0.0042 0.9958 88.90 21.5 38,044,861 200,890 0.0053 0.9947 88.53 22.5 36,249,865 189,765 0.0052 0.9948 88.07 23.5 33,896,145 180,104 0.0053 0.9947 87.60 24.5 30,752,179 193,819 0.0063 0.9937 87.14 25.5 28,527,521 166,470 0.0058 0.9942 86.59 26.5 26,371,499 243,319 0.0092 0.9908 86.08 27.5 25,582,417 178,266 0.0070 0.9930 85.29 28.5 24,722,104 137,361 0.0056 0.9944 84.70 29.5 23,523,225 146,129 0.0062 0.9938 84.22 30.5 22,287,574 156,248 0.0070 0.9930 83.70 31.5 21,099,903 93,610 0.0044 0.9956 83.11 32.5 19,911,888 95,532 0.0048 0.9952 82.75 33.5 18,617,892 79,428 0.0043 0.9957 82.35 34.5 17,689,314 134,143 0.0076 0.9924 82.00 35.5 15,710,956 99,278 0.0063 0.9937 81.38 36.5 13,943,535 60,439 0.0043 0.9957 80.86 37.5 12,083,701 56,412 0.0047 0.9953 80.51 38.5 11,001,859 78,700 0.0072 0.9928 80.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 282 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1945-2017 EXPERIENCE BAND 1967-2017 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 9,887,751 69,659 0.0070 0.9930 79.56 40.5 8,975,357 57,303 0.0064 0.9936 79.00 41.5 8,185,775 60,008 0.0073 0.9927 78.50 42.5 7,555,045 48,007 0.0064 0.9936 77.92 43.5 6,949,128 90,814 0.0131 0.9869 77.43 44.5 6,330,041 64,461 0.0102 0.9898 76.41 45.5 5,901,658 107,178 0.0182 0.9818 75.64 46.5 5,471,790 40,437 0.0074 0.9926 74.26 47.5 5,077,320 72,391 0.0143 0.9857 73.71 48.5 4,710,704 63,002 0.0134 0.9866 72.66 49.5 4,342,360 37,259 0.0086 0.9914 71.69 50.5 4,025,170 41,306 0.0103 0.9897 71.08 51.5 3,719,352 25,064 0.0067 0.9933 70.35 52.5 3,485,075 48,600 0.0139 0.9861 69.87 53.5 3,129,637 19,361 0.0062 0.9938 68.90 54.5 2,850,297 11,518 0.0040 0.9960 68.47 55.5 2,676,868 17,235 0.0064 0.9936 68.20 56.5 2,476,385 13,981 0.0056 0.9944 67.76 57.5 2,299,354 12,669 0.0055 0.9945 67.37 58.5 2,132,699 13,548 0.0064 0.9936 67.00 59.5 2,015,451 8,563 0.0042 0.9958 66.58 60.5 1,829,097 12,114 0.0066 0.9934 66.29 61.5 1,646,641 15,269 0.0093 0.9907 65.86 62.5 1,455,645 6,361 0.0044 0.9956 65.24 63.5 64.96 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 283 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 6 6 U N D E R G R O U N D C O N D U I T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 284 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN *� �� • w > "' => u � <( z i3 "' J 0 M ' v Lt) �, -: � 0 v � »> t> � v ... ,) v � / • • • • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT ORIGINAL LIFE TABLE PLACEMENT BAND 1921-2017 EXPERIENCE BAND 1948-2017 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 19,356,901 12,290 0.0006 0.9994 100.00 0.5 18,745,985 54,003 0.0029 0.9971 99.94 1.5 18,387,832 109,103 0.0059 0.9941 99.65 2.5 17,986,086 56,820 0.0032 0.9968 99.06 3.5 17,278,076 24,601 0.0014 0.9986 98.74 4.5 17,088,457 14,399 0.0008 0.9992 98.60 5.5 16,774,349 63,218 0.0038 0.9962 98.52 6.5 16,034,821 26,497 0.0017 0.9983 98.15 7.5 15,447,993 15,068 0.0010 0.9990 97.99 8.5 14,961,862 9,391 0.0006 0.9994 97.89 9.5 14,392,042 21,200 0.0015 0.9985 97.83 10.5 13,907,895 21,498 0.0015 0.9985 97.69 11.5 13,646,682 15,557 0.0011 0.9989 97.54 12.5 12,637,444 18,808 0.0015 0.9985 97.42 13.5 12,115,186 9,303 0.0008 0.9992 97.28 14.5 11,866,017 14,253 0.0012 0.9988 97.20 15.5 11,588,918 15,482 0.0013 0.9987 97.09 16.5 10,548,718 7,455 0.0007 0.9993 96.96 17.5 10,272,283 8,912 0.0009 0.9991 96.89 18.5 10,127,609 9,798 0.0010 0.9990 96.81 19.5 9,474,969 2,540 0.0003 0.9997 96.71 20.5 8,954,227 3,908 0.0004 0.9996 96.69 21.5 8,219,152 3,341 0.0004 0.9996 96.64 22.5 7,299,276 3,507 0.0005 0.9995 96.60 23.5 5,524,907 6,264 0.0011 0.9989 96.56 24.5 4,196,929 3,912 0.0009 0.9991 96.45 25.5 3,608,291 1,579 0.0004 0.9996 96.36 26.5 2,891,383 3,711 0.0013 0.9987 96.32 27.5 2,521,568 1,220 0.0005 0.9995 96.19 28.5 2,236,160 2,583 0.0012 0.9988 96.15 29.5 2,046,172 2,514 0.0012 0.9988 96.03 30.5 1,791,642 6,578 0.0037 0.9963 95.92 31.5 1,571,093 2,122 0.0014 0.9986 95.56 32.5 1,311,700 3,331 0.0025 0.9975 95.44 33.5 1,170,640 1,746 0.0015 0.9985 95.19 34.5 1,031,240 2,290 0.0022 0.9978 95.05 35.5 912,943 4,812 0.0053 0.9947 94.84 36.5 791,064 16,088 0.0203 0.9797 94.34 37.5 656,941 17,432 0.0265 0.9735 92.42 38.5 538,909 15,488 0.0287 0.9713 89.97 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 285 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1921-2017 EXPERIENCE BAND 1948-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 406,227 4,193 0.0103 0.9897 87.38 40.5 339,955 2,503 0.0074 0.9926 86.48 41.5 268,892 12,784 0.0475 0.9525 85.85 42.5 216,049 5,420 0.0251 0.9749 81.76 43.5 172,086 2,874 0.0167 0.9833 79.71 44.5 145,312 6,527 0.0449 0.9551 78.38 45.5 121,241 1,219 0.0101 0.9899 74.86 46.5 35,382 95 0.0027 0.9973 74.11 47.5 16,075 116 0.0072 0.9928 73.91 48.5 3,520 6 0.0017 0.9983 73.38 49.5 1,592 22 0.0135 0.9865 73.25 50.5 791 0.0000 1.0000 72.26 51.5 791 0.0000 1.0000 72.26 52.5 791 791 1.0000 72.26 53.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 286 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 6 7 U N D E R G R O U N D C O N D U C T O R S A N D D E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 287 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN *� �� • w > "' => u � <( z i3 "' M J 0 a:: Lil v Lil �' -: 0 \ v - »> v � v v • I _.• / j' v ;; • • • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1921-2017 EXPERIENCE BAND 1948-2017 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 29,574,923 43,437 0.0015 0.9985 100.00 0.5 28,189,045 54,269 0.0019 0.9981 99.85 1.5 26,835,754 43,999 0.0016 0.9984 99.66 2.5 25,713,932 132,661 0.0052 0.9948 99.50 3.5 24,497,558 47,204 0.0019 0.9981 98.98 4.5 24,013,622 37,851 0.0016 0.9984 98.79 5.5 23,621,576 240,321 0.0102 0.9898 98.64 6.5 21,896,917 45,688 0.0021 0.9979 97.63 7.5 21,250,784 19,778 0.0009 0.9991 97.43 8.5 20,109,033 30,237 0.0015 0.9985 97.34 9.5 19,055,096 27,117 0.0014 0.9986 97.19 10.5 17,849,597 46,019 0.0026 0.9974 97.06 11.5 17,010,896 42,881 0.0025 0.9975 96.80 12.5 15,887,844 22,124 0.0014 0.9986 96.56 13.5 14,784,700 14,863 0.0010 0.9990 96.43 14.5 13,940,810 30,192 0.0022 0.9978 96.33 15.5 13,341,438 37,800 0.0028 0.9972 96.12 16.5 12,286,195 27,646 0.0023 0.9977 95.85 17.5 11,559,125 13,166 0.0011 0.9989 95.63 18.5 11,054,426 39,403 0.0036 0.9964 95.52 19.5 10,179,156 16,793 0.0016 0.9984 95.18 20.5 9,063,170 19,852 0.0022 0.9978 95.03 21.5 8,116,704 13,502 0.0017 0.9983 94.82 22.5 7,100,559 12,398 0.0017 0.9983 94.66 23.5 6,737,611 9,919 0.0015 0.9985 94.50 24.5 6,022,531 22,911 0.0038 0.9962 94.36 25.5 5,209,627 8,234 0.0016 0.9984 94.00 26.5 4,400,207 10,138 0.0023 0.9977 93.85 27.5 4,275,489 15,368 0.0036 0.9964 93.63 28.5 4,016,764 10,529 0.0026 0.9974 93.30 29.5 3,812,973 4,442 0.0012 0.9988 93.05 30.5 3,611,577 22,371 0.0062 0.9938 92.94 31.5 3,401,908 21,728 0.0064 0.9936 92.37 32.5 3,129,274 11,994 0.0038 0.9962 91.78 33.5 2,912,597 6,250 0.0021 0.9979 91.43 34.5 2,698,084 9,580 0.0036 0.9964 91.23 35.5 2,512,520 15,722 0.0063 0.9937 90.91 36.5 2,212,045 10,029 0.0045 0.9955 90.34 37.5 1,915,635 17,285 0.0090 0.9910 89.93 38.5 1,565,772 8,414 0.0054 0.9946 89.12 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 288 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1921-2017 EXPERIENCE BAND 1948-2017 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 1,198,228 7,644 0.0064 0.9936 88.64 40.5 923,215 8,557 0.0093 0.9907 88.07 41.5 691,526 13,443 0.0194 0.9806 87.25 42.5 572,765 7,234 0.0126 0.9874 85.56 43.5 479,999 2,730 0.0057 0.9943 84.48 44.5 349,554 6,616 0.0189 0.9811 84.00 45.5 263,700 6,865 0.0260 0.9740 82.41 46.5 123,574 3,088 0.0250 0.9750 80.26 47.5 101,509 1,701 0.0168 0.9832 78.26 48.5 72,487 737 0.0102 0.9898 76.95 49.5 52,932 173 0.0033 0.9967 76.16 50.5 34,321 157 0.0046 0.9954 75.91 51.5 19,909 152 0.0076 0.9924 75.57 52.5 74.99 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 289 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 6 8 L I N E T R A N S F O R M E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 290 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. ..:.. '° N mm �� • w > "' => u � <( z i3 "' 0 N et:: v ' L/) :, 5 I\.. /. = 0 � -, v. •• • 4- v r> • • • 1" / i v I v • • • • • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE PLACEMENT BAND 1922-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 127,225,135 242,464 0.0019 0.9981 100.00 0.5 124,355,336 881,541 0.0071 0.9929 99.81 1.5 120,327,076 960,507 0.0080 0.9920 99.10 2.5 115,623,192 693,920 0.0060 0.9940 98.31 3.5 112,281,692 740,660 0.0066 0.9934 97.72 4.5 108,775,166 608,092 0.0056 0.9944 97.08 5.5 105,494,957 604,391 0.0057 0.9943 96.53 6.5 101,746,122 586,204 0.0058 0.9942 95.98 7.5 98,093,721 474,651 0.0048 0.9952 95.43 8.5 94,109,472 387,449 0.0041 0.9959 94.97 9.5 89,459,427 454,099 0.0051 0.9949 94.57 10.5 85,223,897 400,628 0.0047 0.9953 94.09 11.5 82,884,528 376,198 0.0045 0.9955 93.65 12.5 79,293,881 288,494 0.0036 0.9964 93.23 13.5 76,448,103 369,843 0.0048 0.9952 92.89 14.5 73,722,903 289,363 0.0039 0.9961 92.44 15.5 71,275,432 268,428 0.0038 0.9962 92.08 16.5 68,760,111 266,952 0.0039 0.9961 91.73 17.5 65,492,443 217,517 0.0033 0.9967 91.37 18.5 63,198,956 218,165 0.0035 0.9965 91.07 19.5 62,029,109 224,716 0.0036 0.9964 90.76 20.5 59,800,380 190,755 0.0032 0.9968 90.43 21.5 58,027,557 211,634 0.0036 0.9964 90.14 22.5 55,062,454 333,763 0.0061 0.9939 89.81 23.5 51,035,561 349,191 0.0068 0.9932 89.26 24.5 48,193,664 366,149 0.0076 0.9924 88.65 25.5 44,834,275 379,673 0.0085 0.9915 87.98 26.5 41,058,714 462,662 0.0113 0.9887 87.24 27.5 37,782,620 473,955 0.0125 0.9875 86.25 28.5 34,943,004 430,001 0.0123 0.9877 85.17 29.5 32,185,024 360,338 0.0112 0.9888 84.12 30.5 29,268,839 306,580 0.0105 0.9895 83.18 31.5 26,966,152 248,746 0.0092 0.9908 82.31 32.5 24,512,012 205,162 0.0084 0.9916 81.55 33.5 21,273,478 170,124 0.0080 0.9920 80.87 34.5 19,467,659 129,316 0.0066 0.9934 80.22 35.5 17,371,204 164,305 0.0095 0.9905 79.69 36.5 15,685,728 226,601 0.0144 0.9856 78.93 37.5 13,843,969 101,243 0.0073 0.9927 77.79 38.5 11,707,418 95,810 0.0082 0.9918 77.22 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 291 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1922-2017 EXPERIENCE BAND 1967-2017 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 10,051,065 43,934 0.0044 0.9956 76.59 40.5 8,777,758 48,993 0.0056 0.9944 76.26 41.5 7,825,663 124,199 0.0159 0.9841 75.83 42.5 7,086,673 87,054 0.0123 0.9877 74.63 43.5 6,293,452 126,033 0.0200 0.9800 73.71 44.5 5,434,769 265,825 0.0489 0.9511 72.24 45.5 4,555,858 638,877 0.1402 0.8598 68.70 46.5 3,386,419 391,076 0.1155 0.8845 59.07 47.5 2,551,956 201,532 0.0790 0.9210 52.25 48.5 2,080,054 119,103 0.0573 0.9427 48.12 49.5 1,726,681 180,574 0.1046 0.8954 45.37 50.5 1,387,378 206,038 0.1485 0.8515 40.62 51.5 1,073,697 50,995 0.0475 0.9525 34.59 52.5 922,255 56,764 0.0615 0.9385 32.95 53.5 754,313 119,210 0.1580 0.8420 30.92 54.5 518,324 49,478 0.0955 0.9045 26.03 55.5 433,551 57,139 0.1318 0.8682 23.55 56.5 338,604 64,205 0.1896 0.8104 20.44 57.5 235,170 12,255 0.0521 0.9479 16.57 58.5 209,835 25,408 0.1211 0.8789 15.70 59.5 172,776 20,274 0.1173 0.8827 13.80 60.5 150,513 18,381 0.1221 0.8779 12.18 61.5 131,830 17,531 0.1330 0.8670 10.70 62.5 114,299 0.0000 1.0000 9.27 63.5 94,637 3,740 0.0395 0.9605 9.27 64.5 90,896 8,569 0.0943 0.9057 8.91 65.5 82,327 8,546 0.1038 0.8962 8.07 66.5 73,781 0.0000 1.0000 7.23 67.5 73,781 5,177 0.0702 0.9298 7.23 68.5 68,604 1,343 0.0196 0.9804 6.72 69.5 57,174 1,488 0.0260 0.9740 6.59 70.5 42,848 1,580 0.0369 0.9631 6.42 71.5 35,024 7,373 0.2105 0.7895 6.18 72.5 24,284 5,158 0.2124 0.7876 4.88 73.5 15,038 660 0.0439 0.9561 3.84 74.5 12,473 1,073 0.0861 0.9139 3.68 75.5 10,768 1,143 0.1061 0.8939 3.36 76.5 9,079 98 0.0108 0.9892 3.00 77.5 8,357 1,740 0.2082 0.7918 2.97 78.5 6,085 119 0.0196 0.9804 2.35 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 292 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1922-2017 EXPERIENCE BAND 1967-2017 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 5,644 455 0.0807 0.9193 2.31 80.5 4,640 609 0.1313 0.8687 2.12 81.5 2,565 1,201 0.4682 0.5318 1.84 82.5 1,364 0.0000 1.0000 0.98 83.5 1,364 147 0.1077 0.8923 0.98 84.5 1,217 0.0000 1.0000 0.87 85.5 952 0.0000 1.0000 0.87 86.5 952 321 0.3373 0.6627 0.87 87.5 631 0.0000 1.0000 0.58 88.5 511 0.0000 1.0000 0.58 89.5 511 0.0000 1.0000 0.58 90.5 0.58 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 293 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 6 9 . 1 O V E R H E A D S E R V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 294 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU J Q. :5 i:i Q. �� 00 NN �* �� I/ • w > / "' ..... => u 0::: � ' <( 0 z i3 \!) "' <(' / 0 > 0 v - / • v • -· / •• v •• • •' I/ • ! I !/ y I • • • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1967-2017 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 23,329,828 27,808 0.0012 0.9988 100.00 0.5 22,769,972 418,940 0.0184 0.9816 99.88 1.5 21,688,498 132,727 0.0061 0.9939 98.04 2.5 21,030,538 95,085 0.0045 0.9955 97.44 3.5 20,568,943 107,772 0.0052 0.9948 97.00 4.5 19,983,016 99,514 0.0050 0.9950 96.49 5.5 19,271,027 84,365 0.0044 0.9956 96.01 6.5 18,453,239 93,937 0.0051 0.9949 95.59 7.5 17,652,124 92,467 0.0052 0.9948 95.11 8.5 16,828,216 88,695 0.0053 0.9947 94.61 9.5 16,145,739 88,560 0.0055 0.9945 94.11 10.5 15,460,039 94,699 0.0061 0.9939 93.59 11.5 15,036,528 92,859 0.0062 0.9938 93.02 12.5 14,288,664 81,479 0.0057 0.9943 92.45 13.5 13,710,023 73,616 0.0054 0.9946 91.92 14.5 13,244,750 71,511 0.0054 0.9946 91.43 15.5 12,721,068 65,668 0.0052 0.9948 90.93 16.5 12,604,970 61,290 0.0049 0.9951 90.46 17.5 11,052,229 54,576 0.0049 0.9951 90.02 18.5 11,258,732 100,922 0.0090 0.9910 89.58 19.5 10,562,165 110,450 0.0105 0.9895 88.77 20.5 10,206,769 104,872 0.0103 0.9897 87.85 21.5 9,625,297 108,334 0.0113 0.9887 86.94 22.5 9,157,064 85,779 0.0094 0.9906 85.97 23.5 8,488,209 88,404 0.0104 0.9896 85.16 24.5 8,172,820 109,797 0.0134 0.9866 84.27 25.5 7,850,755 67,456 0.0086 0.9914 83.14 26.5 7,394,628 56,919 0.0077 0.9923 82.43 27.5 7,046,344 50,831 0.0072 0.9928 81.79 28.5 6,828,479 46,643 0.0068 0.9932 81.20 29.5 6,572,340 43,777 0.0067 0.9933 80.65 30.5 6,310,940 36,426 0.0058 0.9942 80.11 31.5 5,880,839 18,181 0.0031 0.9969 79.65 32.5 5,600,640 17,233 0.0031 0.9969 79.40 33.5 5,333,426 23,102 0.0043 0.9957 79.16 34.5 5,044,944 18,473 0.0037 0.9963 78.81 35.5 4,705,450 10,494 0.0022 0.9978 78.53 36.5 4,369,158 18,445 0.0042 0.9958 78.35 37.5 4,049,541 13,827 0.0034 0.9966 78.02 38.5 3,730,556 14,593 0.0039 0.9961 77.75 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 295 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1967-2017 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 3,448,876 18,756 0.0054 0.9946 77.45 40.5 3,189,163 14,431 0.0045 0.9955 77.03 41.5 2,957,118 6,864 0.0023 0.9977 76.68 42.5 2,768,116 11,462 0.0041 0.9959 76.50 43.5 2,576,545 18,261 0.0071 0.9929 76.19 44.5 2,388,025 18,330 0.0077 0.9923 75.65 45.5 2,198,835 5,731 0.0026 0.9974 75.06 46.5 2,031,494 3,218 0.0016 0.9984 74.87 47.5 1,871,913 4,948 0.0026 0.9974 74.75 48.5 1,722,327 3,384 0.0020 0.9980 74.55 49.5 1,570,106 1,622 0.0010 0.9990 74.41 50.5 1,421,775 644 0.0005 0.9995 74.33 51.5 1,299,965 30,626 0.0236 0.9764 74.30 52.5 1,122,316 36,238 0.0323 0.9677 72.55 53.5 912,086 14,076 0.0154 0.9846 70.20 54.5 735,808 24,363 0.0331 0.9669 69.12 55.5 587,420 13,201 0.0225 0.9775 66.83 56.5 463,689 18,552 0.0400 0.9600 65.33 57.5 319,425 10,939 0.0342 0.9658 62.72 58.5 195,357 11,726 0.0600 0.9400 60.57 59.5 121,968 2,513 0.0206 0.9794 56.93 60.5 104,991 2,199 0.0209 0.9791 55.76 61.5 86,968 2,749 0.0316 0.9684 54.59 62.5 68,799 2,278 0.0331 0.9669 52.87 63.5 51.12 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 296 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 6 9 . 2 U N D E R G R O U N D S E R V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 297 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 ii �� • w > "' => u � <( z i3 "' � 0 ' Lt) Lt) l/ �\ 0 / - \ L--- � L--- L--- L--- • /- • • '/ • f v I • • = ; • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1948-2017 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 40,948,551 25,329 0.0006 0.9994 100.00 0.5 39,590,545 104,363 0.0026 0.9974 99.94 1.5 37,946,930 78,275 0.0021 0.9979 99.67 2.5 36,642,781 38,564 0.0011 0.9989 99.47 3.5 35,387,140 38,092 0.0011 0.9989 99.36 4.5 34,063,696 27,171 0.0008 0.9992 99.26 5.5 33,016,226 44,529 0.0013 0.9987 99.18 6.5 31,862,523 23,141 0.0007 0.9993 99.04 7.5 30,574,742 39,749 0.0013 0.9987 98.97 8.5 29,127,568 19,865 0.0007 0.9993 98.84 9.5 27,286,642 24,394 0.0009 0.9991 98.78 10.5 25,187,016 22,151 0.0009 0.9991 98.69 11.5 23,665,572 24,612 0.0010 0.9990 98.60 12.5 21,851,424 20,627 0.0009 0.9991 98.50 13.5 20,121,765 27,343 0.0014 0.9986 98.41 14.5 18,785,036 23,843 0.0013 0.9987 98.27 15.5 17,687,456 16,983 0.0010 0.9990 98.15 16.5 17,140,853 16,099 0.0009 0.9991 98.05 17.5 14,593,883 16,126 0.0011 0.9989 97.96 18.5 13,560,019 17,585 0.0013 0.9987 97.85 19.5 12,216,265 11,093 0.0009 0.9991 97.73 20.5 11,085,035 6,862 0.0006 0.9994 97.64 21.5 9,845,592 11,824 0.0012 0.9988 97.58 22.5 8,870,779 8,382 0.0009 0.9991 97.46 23.5 7,570,921 3,602 0.0005 0.9995 97.37 24.5 6,826,374 6,586 0.0010 0.9990 97.32 25.5 6,379,797 2,334 0.0004 0.9996 97.23 26.5 5,425,022 661 0.0001 0.9999 97.19 27.5 4,900,732 2,219 0.0005 0.9995 97.18 28.5 4,625,120 1,634 0.0004 0.9996 97.14 29.5 4,343,514 1,623 0.0004 0.9996 97.10 30.5 4,052,907 2,149 0.0005 0.9995 97.07 31.5 3,601,114 2,255 0.0006 0.9994 97.01 32.5 3,106,158 2,434 0.0008 0.9992 96.95 33.5 2,670,445 1,220 0.0005 0.9995 96.88 34.5 2,405,840 820 0.0003 0.9997 96.83 35.5 2,157,391 2,825 0.0013 0.9987 96.80 36.5 1,946,248 3,252 0.0017 0.9983 96.67 37.5 1,728,381 3,658 0.0021 0.9979 96.51 38.5 1,389,321 49 0.0000 1.0000 96.31 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 298 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1946-2017 EXPERIENCE BAND 1948-2017 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 1,078,770 354 0.0003 0.9997 96.30 40.5 778,965 317 0.0004 0.9996 96.27 41.5 562,627 476 0.0008 0.9992 96.23 42.5 425,799 720 0.0017 0.9983 96.15 43.5 318,829 6,431 0.0202 0.9798 95.99 44.5 227,508 10,834 0.0476 0.9524 94.05 45.5 172,376 3,688 0.0214 0.9786 89.57 46.5 127,911 11,324 0.0885 0.9115 87.66 47.5 101,929 9,845 0.0966 0.9034 79.90 48.5 76,753 3,309 0.0431 0.9569 72.18 49.5 44,213 8,481 0.1918 0.8082 69.07 50.5 22,598 1,363 0.0603 0.9397 55.82 51.5 4,392 1,895 0.4314 0.5686 52.45 52.5 1,145 13 0.0115 0.9885 29.82 53.5 1,131 1,131 1.0000 29.48 54.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 299 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 300 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN �� mm �� • w > "' => u � <( z i3 "' 0 J I 0 / ...J • ' I 0 / �\ II 1:5 i -: - if v / l v • v • • • • • -: • • • • /. • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES ORIGINAL LIFE TABLE PLACEMENT BAND 1953-2016 EXPERIENCE BAND 1958-2017 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 1,235,590 0.0000 1.0000 100.00 0.5 1,235,590 60,800 0.0492 0.9508 100.00 1.5 1,174,366 47,007 0.0400 0.9600 95.08 2.5 1,127,359 51,882 0.0460 0.9540 91.27 3.5 1,071,574 56,295 0.0525 0.9475 87.07 4.5 1,018,220 49,089 0.0482 0.9518 82.50 5.5 969,131 39,174 0.0404 0.9596 78.52 6.5 929,957 44,552 0.0479 0.9521 75.35 7.5 884,074 35,150 0.0398 0.9602 71.74 8.5 848,412 29,306 0.0345 0.9655 68.89 9.5 818,774 30,637 0.0374 0.9626 66.51 10.5 786,333 25,231 0.0321 0.9679 64.02 11.5 760,451 22,755 0.0299 0.9701 61.96 12.5 737,696 22,667 0.0307 0.9693 60.11 13.5 715,029 19,167 0.0268 0.9732 58.26 14.5 694,090 18,125 0.0261 0.9739 56.70 15.5 673,480 17,573 0.0261 0.9739 55.22 16.5 655,594 13,699 0.0209 0.9791 53.78 17.5 636,926 11,555 0.0181 0.9819 52.66 18.5 617,285 10,986 0.0178 0.9822 51.70 19.5 606,135 9,477 0.0156 0.9844 50.78 20.5 595,197 9,528 0.0160 0.9840 49.99 21.5 585,084 7,313 0.0125 0.9875 49.19 22.5 575,912 7,906 0.0137 0.9863 48.57 23.5 565,992 5,644 0.0100 0.9900 47.90 24.5 554,326 5,856 0.0106 0.9894 47.43 25.5 545,282 3,695 0.0068 0.9932 46.93 26.5 540,339 6,335 0.0117 0.9883 46.61 27.5 534,004 2,985 0.0056 0.9944 46.06 28.5 526,887 3,666 0.0070 0.9930 45.80 29.5 520,335 4,801 0.0092 0.9908 45.48 30.5 512,852 3,880 0.0076 0.9924 45.07 31.5 503,873 2,965 0.0059 0.9941 44.72 32.5 500,679 3,033 0.0061 0.9939 44.46 33.5 494,833 1,779 0.0036 0.9964 44.19 34.5 481,352 1,097 0.0023 0.9977 44.03 35.5 448,071 2,072 0.0046 0.9954 43.93 36.5 409,532 2,931 0.0072 0.9928 43.73 37.5 386,678 7,174 0.0186 0.9814 43.42 38.5 344,757 1,763 0.0051 0.9949 42.61 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 301 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1953-2016 EXPERIENCE BAND 1958-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 315,461 3,234 0.0103 0.9897 42.39 40.5 289,694 2,530 0.0087 0.9913 41.96 41.5 262,464 9,694 0.0369 0.9631 41.59 42.5 235,266 2,893 0.0123 0.9877 40.06 43.5 215,237 2,032 0.0094 0.9906 39.56 44.5 192,719 1,596 0.0083 0.9917 39.19 45.5 172,734 1,157 0.0067 0.9933 38.86 46.5 148,929 1,324 0.0089 0.9911 38.60 47.5 127,615 1,442 0.0113 0.9887 38.26 48.5 106,866 743 0.0070 0.9930 37.83 49.5 92,039 1,286 0.0140 0.9860 37.57 50.5 72,801 2,111 0.0290 0.9710 37.04 51.5 54,633 572 0.0105 0.9895 35.97 52.5 42,383 885 0.0209 0.9791 35.59 53.5 25,903 187 0.0072 0.9928 34.85 54.5 15,938 354 0.0222 0.9778 34.60 55.5 33.83 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 302 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 7 3 S T R E E T L I G H T I N G A N D S I G N A L S Y S T E M S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 303 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN �* �� • w > "' => u � <( I z i3 "' 0 u, / 0 / Cl:'. ' u, !\ • I/ � • " -· � \ r // • • / v.f � /' I •• / I 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS ORIGINAL LIFE TABLE PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1967-2017 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 5,172,597 5,035 0.0010 0.9990 100.00 0.5 5,087,135 62,055 0.0122 0.9878 99.90 1.5 4,875,569 31,828 0.0065 0.9935 98.68 2.5 4,802,333 39,221 0.0082 0.9918 98.04 3.5 4,716,118 31,592 0.0067 0.9933 97.24 4.5 4,595,510 33,853 0.0074 0.9926 96.59 5.5 4,488,206 23,201 0.0052 0.9948 95.88 6.5 4,393,675 28,278 0.0064 0.9936 95.38 7.5 4,236,362 54,499 0.0129 0.9871 94.77 8.5 4,075,958 39,852 0.0098 0.9902 93.55 9.5 3,966,333 49,948 0.0126 0.9874 92.63 10.5 3,832,903 35,677 0.0093 0.9907 91.47 11.5 3,719,344 53,894 0.0145 0.9855 90.62 12.5 3,733,614 35,843 0.0096 0.9904 89.30 13.5 3,622,667 34,436 0.0095 0.9905 88.44 14.5 3,411,833 53,613 0.0157 0.9843 87.60 15.5 3,231,754 34,148 0.0106 0.9894 86.23 16.5 3,170,068 44,251 0.0140 0.9860 85.32 17.5 3,028,563 24,800 0.0082 0.9918 84.13 18.5 3,303,486 40,175 0.0122 0.9878 83.44 19.5 3,123,369 31,131 0.0100 0.9900 82.42 20.5 2,883,266 48,840 0.0169 0.9831 81.60 21.5 2,685,390 35,005 0.0130 0.9870 80.22 22.5 2,397,913 33,684 0.0140 0.9860 79.17 23.5 2,212,312 33,284 0.0150 0.9850 78.06 24.5 2,004,109 64,962 0.0324 0.9676 76.89 25.5 1,876,587 82,818 0.0441 0.9559 74.39 26.5 1,680,357 19,446 0.0116 0.9884 71.11 27.5 1,615,602 18,020 0.0112 0.9888 70.29 28.5 1,528,272 24,399 0.0160 0.9840 69.50 29.5 1,487,702 61,730 0.0415 0.9585 68.39 30.5 1,399,863 5,697 0.0041 0.9959 65.56 31.5 1,372,951 22,722 0.0165 0.9835 65.29 32.5 1,296,356 19,249 0.0148 0.9852 64.21 33.5 1,256,718 9,751 0.0078 0.9922 63.26 34.5 1,174,327 38,563 0.0328 0.9672 62.76 35.5 1,021,239 4,906 0.0048 0.9952 60.70 36.5 878,604 5,644 0.0064 0.9936 60.41 37.5 760,782 8,952 0.0118 0.9882 60.02 38.5 733,771 10,425 0.0142 0.9858 59.32 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 304 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1948-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 710,369 20,817 0.0293 0.9707 58.47 40.5 650,293 13,710 0.0211 0.9789 56.76 41.5 613,182 12,237 0.0200 0.9800 55.56 42.5 563,176 15,833 0.0281 0.9719 54.46 43.5 511,878 20,388 0.0398 0.9602 52.92 44.5 441,213 7,241 0.0164 0.9836 50.82 45.5 425,028 35,186 0.0828 0.9172 49.98 46.5 374,259 8,805 0.0235 0.9765 45.84 47.5 349,518 7,448 0.0213 0.9787 44.77 48.5 306,919 3,936 0.0128 0.9872 43.81 49.5 290,460 4,494 0.0155 0.9845 43.25 50.5 275,441 3,479 0.0126 0.9874 42.58 51.5 259,724 23,969 0.0923 0.9077 42.04 52.5 228,394 2,725 0.0119 0.9881 38.16 53.5 205,704 4,213 0.0205 0.9795 37.71 54.5 198,767 552 0.0028 0.9972 36.94 55.5 197,048 2,091 0.0106 0.9894 36.83 56.5 190,081 2,108 0.0111 0.9889 36.44 57.5 184,590 4,353 0.0236 0.9764 36.04 58.5 176,266 884 0.0050 0.9950 35.19 59.5 170,807 868 0.0051 0.9949 35.01 60.5 160,371 8,941 0.0558 0.9442 34.83 61.5 146,322 1,607 0.0110 0.9890 32.89 62.5 141,515 1,029 0.0073 0.9927 32.53 63.5 32.29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 305 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 9 0 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 306 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,.!.. J, MO mm �� • w > "' => u � <( z i3 "' 0 (Y) Vl ' '<!" I v <( � I\ y 0 - -- v I I ---- L--- i.>- I • � . • / ; i l • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1905-2017 EXPERIENCE BAND 1937-2017 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 13,367,731 459 0.0000 1.0000 100.00 0.5 13,313,159 120 0.0000 1.0000 100.00 1.5 13,271,124 4,095 0.0003 0.9997 100.00 2.5 13,206,610 6,838 0.0005 0.9995 99.96 3.5 12,475,299 10,661 0.0009 0.9991 99.91 4.5 11,294,978 4,900 0.0004 0.9996 99.83 5.5 11,265,073 1,785 0.0002 0.9998 99.78 6.5 11,218,679 17,228 0.0015 0.9985 99.77 7.5 11,168,142 91 0.0000 1.0000 99.62 8.5 11,135,808 6,368 0.0006 0.9994 99.61 9.5 11,068,772 23,304 0.0021 0.9979 99.56 10.5 11,018,246 1,801 0.0002 0.9998 99.35 11.5 10,923,297 25,046 0.0023 0.9977 99.33 12.5 10,774,157 10,251 0.0010 0.9990 99.10 13.5 10,789,347 20,429 0.0019 0.9981 99.01 14.5 8,775,859 3,586 0.0004 0.9996 98.82 15.5 8,751,149 25,477 0.0029 0.9971 98.78 16.5 8,549,579 7,936 0.0009 0.9991 98.49 17.5 8,529,450 16,743 0.0020 0.9980 98.40 18.5 8,483,118 34,304 0.0040 0.9960 98.21 19.5 8,420,257 6,784 0.0008 0.9992 97.81 20.5 8,087,452 20,336 0.0025 0.9975 97.73 21.5 8,022,101 27,093 0.0034 0.9966 97.49 22.5 1,076,747 24,764 0.0230 0.9770 97.16 23.5 955,024 6,140 0.0064 0.9936 94.92 24.5 578,227 6,123 0.0106 0.9894 94.31 25.5 506,158 151 0.0003 0.9997 93.32 26.5 506,007 477 0.0009 0.9991 93.29 27.5 501,124 200 0.0004 0.9996 93.20 28.5 212,550 429 0.0020 0.9980 93.16 29.5 193,261 1,005 0.0052 0.9948 92.97 30.5 189,180 1,711 0.0090 0.9910 92.49 31.5 173,361 222 0.0013 0.9987 91.65 32.5 173,139 3,517 0.0203 0.9797 91.54 33.5 169,622 8,045 0.0474 0.9526 89.68 34.5 161,577 35,391 0.2190 0.7810 85.42 35.5 126,186 85,853 0.6804 0.3196 66.71 36.5 40,333 0.0000 1.0000 21.32 37.5 40,333 3,217 0.0798 0.9202 21.32 38.5 37,116 0.0000 1.0000 19.62 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 307 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1905-2017 EXPERIENCE BAND 1937-2017 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 19.62 40.5 36,963 0.0000 1.0000 19.54 41.5 36,963 234 0.0063 0.9937 19.54 42.5 36,729 2,894 0.0788 0.9212 19.42 43.5 33,835 52 0.0015 0.9985 17.89 44.5 33,783 0.0000 1.0000 17.86 45.5 33,783 0.0000 1.0000 17.86 46.5 33,783 0.0000 1.0000 17.86 47.5 33,783 4,280 0.1267 0.8733 17.86 48.5 29,503 0.0000 1.0000 15.60 49.5 29,503 0.0000 1.0000 15.60 50.5 29,503 0.0000 1.0000 15.60 51.5 29,503 0.0000 1.0000 15.60 52.5 698 0.0000 1.0000 15.60 53.5 698 0.0000 1.0000 15.60 54.5 698 0.0000 1.0000 15.60 55.5 698 452 0.6479 0.3521 15.60 56.5 246 0.0000 1.0000 5.49 57.5 246 0.0000 1.0000 5.49 58.5 246 0.0000 1.0000 5.49 59.5 246 0.0000 1.0000 5.49 60.5 246 0.0000 1.0000 5.49 61.5 246 0 0.0020 0.9980 5.49 62.5 245 0.0000 1.0000 5.48 63.5 245 0.0000 1.0000 5.48 64.5 5.48 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 308 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 9 2 . 0 1 T R A N S P O R T A T I O N E Q U I P M E N T - L I G H T T R U C K S A N D V A N S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 309 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 iti Q. iti Q. �� 00 00 NN NN �* �� mm �� • • w > "' :, u � <( z i3 "' 0 N l/l ' " ..... �\ • / • - / • I-.- __.-; L--- • v.- • l-;- .--.- r: / • • 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1949-2017 EXPERIENCE BAND 1969-2017 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 4,047,739 1 0.0000 1.0000 100.00 0.5 3,952,887 21,630 0.0055 0.9945 100.00 1.5 3,941,655 3,858 0.0010 0.9990 99.45 2.5 3,863,594 24,374 0.0063 0.9937 99.36 3.5 3,788,260 0.0000 1.0000 98.73 4.5 3,750,210 43,333 0.0116 0.9884 98.73 5.5 3,641,443 31,207 0.0086 0.9914 97.59 6.5 3,306,125 24,904 0.0075 0.9925 96.75 7.5 3,130,170 253,134 0.0809 0.9191 96.02 8.5 2,631,612 265,811 0.1010 0.8990 88.26 9.5 2,230,259 193,735 0.0869 0.9131 79.34 10.5 1,977,966 193,193 0.0977 0.9023 72.45 11.5 1,554,503 235,378 0.1514 0.8486 65.37 12.5 1,121,194 166,765 0.1487 0.8513 55.48 13.5 767,223 213,133 0.2778 0.7222 47.22 14.5 449,703 46,435 0.1033 0.8967 34.11 15.5 331,598 48,193 0.1453 0.8547 30.58 16.5 245,585 36,255 0.1476 0.8524 26.14 17.5 209,330 4,149 0.0198 0.9802 22.28 18.5 205,180 29,668 0.1446 0.8554 21.84 19.5 148,874 37,890 0.2545 0.7455 18.68 20.5 104,047 5,155 0.0495 0.9505 13.93 21.5 96,764 4,140 0.0428 0.9572 13.24 22.5 39,940 12,354 0.3093 0.6907 12.67 23.5 27,586 3,326 0.1206 0.8794 8.75 24.5 24,260 923 0.0380 0.9620 7.70 25.5 7,486 0.0000 1.0000 7.40 26.5 7,486 0.0000 1.0000 7.40 27.5 7,486 0.0000 1.0000 7.40 28.5 7,486 4,069 0.5436 0.4564 7.40 29.5 3,417 3,417 1.0000 3.38 30.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 310 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1979-2017 EXPERIENCE BAND 1998-2017 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 2,809,240 0.0000 1.0000 100.00 0.5 2,870,539 21,630 0.0075 0.9925 100.00 1.5 2,921,223 3,855 0.0013 0.9987 99.25 2.5 3,041,036 24,369 0.0080 0.9920 99.12 3.5 3,165,273 0.0000 1.0000 98.32 4.5 3,499,474 43,332 0.0124 0.9876 98.32 5.5 3,498,415 26,043 0.0074 0.9926 97.10 6.5 3,174,407 24,902 0.0078 0.9922 96.38 7.5 2,998,454 230,497 0.0769 0.9231 95.62 8.5 2,518,908 233,081 0.0925 0.9075 88.27 9.5 2,148,252 193,735 0.0902 0.9098 80.11 10.5 1,895,959 184,946 0.0975 0.9025 72.88 11.5 1,490,711 224,442 0.1506 0.8494 65.77 12.5 1,060,223 160,429 0.1513 0.8487 55.87 13.5 712,589 202,734 0.2845 0.7155 47.42 14.5 405,359 40,906 0.1009 0.8991 33.93 15.5 292,389 38,338 0.1311 0.8689 30.50 16.5 211,077 32,630 0.1546 0.8454 26.50 17.5 178,447 0.0000 1.0000 22.41 18.5 180,575 27,746 0.1537 0.8463 22.41 19.5 123,587 33,633 0.2721 0.7279 18.96 20.5 83,017 0.0000 1.0000 13.80 21.5 80,889 0.0000 1.0000 13.80 22.5 28,205 12,354 0.4380 0.5620 13.80 23.5 15,850 0.0000 1.0000 7.76 24.5 15,850 0.0000 1.0000 7.76 25.5 7.76 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 311 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 9 2 . 0 5 T R A N S P O R T A T I O N E Q U I P M E N T - M E D I U M T R U C K S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 312 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 iti Q. iti Q. �� 00 00 NN NN $ ;!; 0:, .:.. m� mm mm �� • • w > "' :, u � <( z i3 "' 0 ..... J Vl ' ..... • • v �\ • � 0 v. - / • • /' , • v. • /. • v • .> • I 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE PLACEMENT BAND 1934-2017 EXPERIENCE BAND 1964-2017 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 6,746,257 0.0000 1.0000 100.00 0.5 6,438,701 185 0.0000 1.0000 100.00 1.5 6,458,928 0.0000 1.0000 100.00 2.5 6,412,346 486 0.0001 0.9999 100.00 3.5 6,194,266 70,895 0.0114 0.9886 99.99 4.5 5,935,421 112,943 0.0190 0.9810 98.85 5.5 5,460,270 59,842 0.0110 0.9890 96.96 6.5 4,782,181 30,117 0.0063 0.9937 95.90 7.5 4,758,351 50,224 0.0106 0.9894 95.30 8.5 4,376,377 88,260 0.0202 0.9798 94.29 9.5 4,169,346 166,077 0.0398 0.9602 92.39 10.5 3,529,142 68,443 0.0194 0.9806 88.71 11.5 3,200,941 136,569 0.0427 0.9573 86.99 12.5 2,146,780 346,207 0.1613 0.8387 83.28 13.5 1,538,638 177,821 0.1156 0.8844 69.85 14.5 1,354,812 41,148 0.0304 0.9696 61.78 15.5 984,718 22,996 0.0234 0.9766 59.90 16.5 916,653 63,209 0.0690 0.9310 58.50 17.5 857,609 100,097 0.1167 0.8833 54.47 18.5 757,512 86,214 0.1138 0.8862 48.11 19.5 630,362 47,381 0.0752 0.9248 42.63 20.5 430,241 33,056 0.0768 0.9232 39.43 21.5 352,835 75,910 0.2151 0.7849 36.40 22.5 230,394 41,164 0.1787 0.8213 28.57 23.5 140,905 19,505 0.1384 0.8616 23.46 24.5 121,400 0.0000 1.0000 20.22 25.5 121,400 0.0000 1.0000 20.22 26.5 121,400 44,030 0.3627 0.6373 20.22 27.5 77,370 9,444 0.1221 0.8779 12.88 28.5 67,926 0.0000 1.0000 11.31 29.5 1,468 0.0000 1.0000 11.31 30.5 1,468 0.0000 1.0000 11.31 31.5 1,468 468 0.3186 0.6814 11.31 32.5 1,000 0.0000 1.0000 7.71 33.5 1,000 0.0000 1.0000 7.71 34.5 1,000 500 0.5000 0.5000 7.71 35.5 500 0.0000 1.0000 3.85 36.5 500 0.0000 1.0000 3.85 37.5 500 0.0000 1.0000 3.85 38.5 500 0.0000 1.0000 3.85 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 313 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1934-2017 EXPERIENCE BAND 1964-2017 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 3.85 40.5 500 0.0000 1.0000 3.85 41.5 500 0.0000 1.0000 3.85 42.5 500 0.0000 1.0000 3.85 43.5 500 0.0000 1.0000 3.85 44.5 500 0.0000 1.0000 3.85 45.5 500 0.0000 1.0000 3.85 46.5 500 0.0000 1.0000 3.85 47.5 500 0.0000 1.0000 3.85 48.5 500 0.0000 1.0000 3.85 49.5 500 0.0000 1.0000 3.85 50.5 500 0.0000 1.0000 3.85 51.5 500 0.0000 1.0000 3.85 52.5 500 0.0000 1.0000 3.85 53.5 500 0.0000 1.0000 3.85 54.5 500 0.0000 1.0000 3.85 55.5 500 0.0000 1.0000 3.85 56.5 500 0.0000 1.0000 3.85 57.5 500 0.0000 1.0000 3.85 58.5 500 0.0000 1.0000 3.85 59.5 500 500 1.0000 3.85 60.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 314 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE PLACEMENT BAND 1971-2017 EXPERIENCE BAND 1998-2017 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 4,968,656 0.0000 1.0000 100.00 0.5 4,751,181 0.0000 1.0000 100.00 1.5 4,932,641 0.0000 1.0000 100.00 2.5 5,018,097 271 0.0001 0.9999 100.00 3.5 4,899,140 70,895 0.0145 0.9855 99.99 4.5 5,015,827 84,377 0.0168 0.9832 98.55 5.5 4,602,004 59,842 0.0130 0.9870 96.89 6.5 4,016,491 30,117 0.0075 0.9925 95.63 7.5 4,028,754 41,692 0.0103 0.9897 94.91 8.5 3,655,262 80,323 0.0220 0.9780 93.93 9.5 3,545,768 145,666 0.0411 0.9589 91.87 10.5 2,922,273 46,172 0.0158 0.9842 88.09 11.5 2,606,976 79,988 0.0307 0.9693 86.70 12.5 1,628,995 241,010 0.1480 0.8520 84.04 13.5 1,111,234 156,404 0.1407 0.8593 71.61 14.5 946,439 0.0000 1.0000 61.53 15.5 617,493 0.0000 1.0000 61.53 16.5 569,170 37,264 0.0655 0.9345 61.53 17.5 531,906 70,856 0.1332 0.8668 57.50 18.5 502,214 0.0000 1.0000 49.84 19.5 461,277 0.0000 1.0000 49.84 20.5 328,042 18,761 0.0572 0.9428 49.84 21.5 264,930 42,447 0.1602 0.8398 46.99 22.5 203,002 41,164 0.2028 0.7972 39.46 23.5 113,513 19,505 0.1718 0.8282 31.46 24.5 110,988 0.0000 1.0000 26.05 25.5 110,988 0.0000 1.0000 26.05 26.5 120,432 44,030 0.3656 0.6344 26.05 27.5 76,402 9,444 0.1236 0.8764 16.53 28.5 66,958 0.0000 1.0000 14.49 29.5 14.49 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 315 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 9 2 . 0 9 T R A N S P O R T A T I O N E Q U I P M E N T - T R A I L E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 316 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos UJ� UJ� Uz Uz Zw Zw UJ ::r: UJ ::r: �UJ �UJ UJU UJU Q. :5 Q. :5 iiS CL. iiS CL. I'- t'\I I'- t'\I ................ 00 00 t'\I t'\I t'\I t'\I ta� :8S: O'I O'I O'I O'I ................ • • w > "' => u � <( z i3 "' 0 Lt) 0 l/l ' (V") I . ' ' v <( � 0 -: - • v I l. . ;Y »: • v � A" �· ••• • J � 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1923-2012 EXPERIENCE BAND 1965-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 958,120 0.0000 1.0000 100.00 0.5 963,759 0.0000 1.0000 100.00 1.5 984,054 20,809 0.0211 0.9789 100.00 2.5 965,774 0.0000 1.0000 97.89 3.5 965,774 0.0000 1.0000 97.89 4.5 970,332 0.0000 1.0000 97.89 5.5 929,030 0.0000 1.0000 97.89 6.5 827,014 0.0000 1.0000 97.89 7.5 759,003 733 0.0010 0.9990 97.89 8.5 755,334 0.0000 1.0000 97.79 9.5 755,464 8,330 0.0110 0.9890 97.79 10.5 715,033 9,474 0.0132 0.9868 96.71 11.5 558,936 0.0000 1.0000 95.43 12.5 525,123 3,177 0.0061 0.9939 95.43 13.5 504,699 20,851 0.0413 0.9587 94.85 14.5 471,319 3,294 0.0070 0.9930 90.94 15.5 450,617 10,928 0.0243 0.9757 90.30 16.5 440,416 37,315 0.0847 0.9153 88.11 17.5 375,062 21,922 0.0584 0.9416 80.64 18.5 353,919 3,504 0.0099 0.9901 75.93 19.5 350,816 521 0.0015 0.9985 75.18 20.5 323,562 0.0000 1.0000 75.07 21.5 317,524 1,213 0.0038 0.9962 75.07 22.5 290,212 11,066 0.0381 0.9619 74.78 23.5 264,642 726 0.0027 0.9973 71.93 24.5 199,818 261 0.0013 0.9987 71.73 25.5 134,103 11,951 0.0891 0.9109 71.64 26.5 99,781 783 0.0078 0.9922 65.25 27.5 98,998 3,218 0.0325 0.9675 64.74 28.5 95,780 0.0000 1.0000 62.64 29.5 95,780 5,657 0.0591 0.9409 62.64 30.5 90,320 0.0000 1.0000 58.94 31.5 90,320 2,499 0.0277 0.9723 58.94 32.5 87,822 5,434 0.0619 0.9381 57.31 33.5 82,388 0.0000 1.0000 53.76 34.5 82,388 3,568 0.0433 0.9567 53.76 35.5 78,978 5,030 0.0637 0.9363 51.43 36.5 73,948 5,911 0.0799 0.9201 48.16 37.5 68,037 5,111 0.0751 0.9249 44.31 38.5 63,010 2,769 0.0440 0.9560 40.98 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 317 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1923-2012 EXPERIENCE BAND 1965-2017 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 45,709 2,977 0.0651 0.9349 39.18 40.5 42,732 3,225 0.0755 0.9245 36.63 41.5 39,582 0.0000 1.0000 33.86 42.5 39,582 0.0000 1.0000 33.86 43.5 39,582 14,664 0.3705 0.6295 33.86 44.5 24,917 9,932 0.3986 0.6014 21.32 45.5 14,985 0.0000 1.0000 12.82 46.5 14,985 662 0.0442 0.9558 12.82 47.5 14,323 4,756 0.3321 0.6679 12.25 48.5 9,567 0.0000 1.0000 8.18 49.5 9,567 0.0000 1.0000 8.18 50.5 9,567 0.0000 1.0000 8.18 51.5 9,567 0.0000 1.0000 8.18 52.5 9,567 157 0.0164 0.9836 8.18 53.5 8,467 0.0000 1.0000 8.05 54.5 8,467 0.0000 1.0000 8.05 55.5 8,467 0.0000 1.0000 8.05 56.5 8,467 0.0000 1.0000 8.05 57.5 8,467 0.0000 1.0000 8.05 58.5 8,467 74 0.0088 0.9912 8.05 59.5 8,392 0.0000 1.0000 7.98 60.5 4,417 0.0000 1.0000 7.98 61.5 4,417 0.0000 1.0000 7.98 62.5 4,417 0.0000 1.0000 7.98 63.5 7.98 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 318 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1950-2012 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 845,011 0.0000 1.0000 100.00 0.5 848,188 0.0000 1.0000 100.00 1.5 852,259 20,809 0.0244 0.9756 100.00 2.5 836,231 0.0000 1.0000 97.56 3.5 836,231 0.0000 1.0000 97.56 4.5 857,292 0.0000 1.0000 97.56 5.5 815,990 0.0000 1.0000 97.56 6.5 713,975 0.0000 1.0000 97.56 7.5 655,395 733 0.0011 0.9989 97.56 8.5 667,930 0.0000 1.0000 97.45 9.5 682,462 8,330 0.0122 0.9878 97.45 10.5 634,950 9,474 0.0149 0.9851 96.26 11.5 484,217 0.0000 1.0000 94.82 12.5 450,404 3,177 0.0071 0.9929 94.82 13.5 433,750 20,851 0.0481 0.9519 94.15 14.5 400,216 3,294 0.0082 0.9918 89.63 15.5 385,468 10,928 0.0283 0.9717 88.89 16.5 377,758 37,315 0.0988 0.9012 86.37 17.5 311,928 21,060 0.0675 0.9325 77.84 18.5 291,218 3,504 0.0120 0.9880 72.58 19.5 293,768 0.0000 1.0000 71.71 20.5 270,010 0.0000 1.0000 71.71 21.5 264,233 0.0000 1.0000 71.71 22.5 238,134 10,589 0.0445 0.9555 71.71 23.5 218,586 0.0000 1.0000 68.52 24.5 174,783 261 0.0015 0.9985 68.52 25.5 111,379 11,334 0.1018 0.8982 68.42 26.5 77,674 0.0000 1.0000 61.46 27.5 82,232 3,218 0.0391 0.9609 61.46 28.5 79,014 0.0000 1.0000 59.05 29.5 79,014 5,657 0.0716 0.9284 59.05 30.5 77,332 0.0000 1.0000 54.82 31.5 82,738 2,100 0.0254 0.9746 54.82 32.5 80,768 5,434 0.0673 0.9327 53.43 33.5 81,712 0.0000 1.0000 49.84 34.5 81,737 3,568 0.0436 0.9564 49.84 35.5 78,169 4,824 0.0617 0.9383 47.66 36.5 73,345 5,911 0.0806 0.9194 44.72 37.5 67,587 5,111 0.0756 0.9244 41.12 38.5 62,476 2,685 0.0430 0.9570 38.01 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 319 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1950-2012 EXPERIENCE BAND 1988-2017 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 45,259 2,977 0.0658 0.9342 36.37 40.5 42,282 3,131 0.0740 0.9260 33.98 41.5 39,152 0.0000 1.0000 31.47 42.5 39,152 0.0000 1.0000 31.47 43.5 39,152 14,664 0.3745 0.6255 31.47 44.5 24,488 9,932 0.4056 0.5944 19.68 45.5 14,555 0.0000 1.0000 11.70 46.5 14,555 662 0.0455 0.9545 11.70 47.5 13,893 4,558 0.3281 0.6719 11.17 48.5 9,335 0.0000 1.0000 7.50 49.5 9,335 0.0000 1.0000 7.50 50.5 9,335 0.0000 1.0000 7.50 51.5 9,335 0.0000 1.0000 7.50 52.5 9,335 0.0000 1.0000 7.50 53.5 8,392 0.0000 1.0000 7.50 54.5 8,392 0.0000 1.0000 7.50 55.5 8,392 0.0000 1.0000 7.50 56.5 8,392 0.0000 1.0000 7.50 57.5 8,392 0.0000 1.0000 7.50 58.5 8,392 0.0000 1.0000 7.50 59.5 8,392 0.0000 1.0000 7.50 60.5 4,417 0.0000 1.0000 7.50 61.5 4,417 0.0000 1.0000 7.50 62.5 4,417 0.0000 1.0000 7.50 63.5 7.50 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 320 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 9 6 . 0 3 L I G H T P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 321 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN 8� om N� • w > "' :, u � <( z i3 "' 0 Ln N I.I) ' 0 .---< ' J - s \ v 0 � -: t> .> _......... � • k- v .> � /· • • • 0 M 0 s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1992-2017 EXPERIENCE BAND 2000-2017 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 3,123,384 0.0000 1.0000 100.00 0.5 2,607,755 112,084 0.0430 0.9570 100.00 1.5 2,672,482 0.0000 1.0000 95.70 2.5 2,699,754 0.0000 1.0000 95.70 3.5 2,699,754 0.0000 1.0000 95.70 4.5 2,800,255 0.0000 1.0000 95.70 5.5 2,959,166 0.0000 1.0000 95.70 6.5 2,140,111 299,864 0.1401 0.8599 95.70 7.5 1,929,251 370,058 0.1918 0.8082 82.29 8.5 1,444,079 377,512 0.2614 0.7386 66.51 9.5 1,066,566 179,770 0.1686 0.8314 49.12 10.5 886,796 192,407 0.2170 0.7830 40.84 11.5 694,389 139,269 0.2006 0.7994 31.98 12.5 375,530 0.0000 1.0000 25.57 13.5 375,530 0.0000 1.0000 25.57 14.5 375,530 78,906 0.2101 0.7899 25.57 15.5 49,439 0.0000 1.0000 20.19 16.5 49,439 0.0000 1.0000 20.19 17.5 49,439 0.0000 1.0000 20.19 18.5 49,439 0.0000 1.0000 20.19 19.5 20.19 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 322 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WA S H I N G T O N P R O P E R T Y AC C O U N T 3 9 6 . 0 7 H E A V Y P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 323 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 iti Q. iti Q. �� 00 00 NN NN :i: � 0:, 0\ m� mm mm �� • • w > "' :, u � <( z i3 "' 0 J lJ) I •• .-< • • ...J ' • • lJ) '/ :, •• • � • ' • - \ v· � •• [:_;./ � .> -: v .. •• • r 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WASHINGTON PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1966-2017 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 14,266,881 0.0000 1.0000 100.00 0.5 13,611,593 98,641 0.0072 0.9928 100.00 1.5 13,555,353 106,231 0.0078 0.9922 99.28 2.5 12,877,343 200 0.0000 1.0000 98.50 3.5 12,881,993 237,368 0.0184 0.9816 98.50 4.5 12,648,146 370,132 0.0293 0.9707 96.68 5.5 12,278,015 1,381,458 0.1125 0.8875 93.85 6.5 10,054,800 611,158 0.0608 0.9392 83.29 7.5 9,127,301 376,233 0.0412 0.9588 78.23 8.5 7,720,596 393,925 0.0510 0.9490 75.00 9.5 7,077,272 225,231 0.0318 0.9682 71.18 10.5 6,677,172 307,764 0.0461 0.9539 68.91 11.5 5,667,863 217,456 0.0384 0.9616 65.74 12.5 4,756,024 566,847 0.1192 0.8808 63.21 13.5 3,546,496 247,255 0.0697 0.9303 55.68 14.5 3,311,421 333,426 0.1007 0.8993 51.80 15.5 2,140,318 485,825 0.2270 0.7730 46.58 16.5 1,597,085 26,280 0.0165 0.9835 36.01 17.5 1,570,805 330,186 0.2102 0.7898 35.42 18.5 1,240,619 213,716 0.1723 0.8277 27.97 19.5 959,704 90,764 0.0946 0.9054 23.15 20.5 868,940 26,914 0.0310 0.9690 20.96 21.5 655,515 0.0000 1.0000 20.31 22.5 593,889 53,645 0.0903 0.9097 20.31 23.5 503,479 32,062 0.0637 0.9363 18.48 24.5 157,917 0.0000 1.0000 17.30 25.5 157,917 19,313 0.1223 0.8777 17.30 26.5 138,604 34,591 0.2496 0.7504 15.19 27.5 76,057 6,230 0.0819 0.9181 11.40 28.5 69,827 0.0000 1.0000 10.46 29.5 69,827 0.0000 1.0000 10.46 30.5 69,827 0.0000 1.0000 10.46 31.5 20,619 0.0000 1.0000 10.46 32.5 20,619 10,043 0.4871 0.5129 10.46 33.5 10,576 0.0000 1.0000 5.37 34.5 10,576 0.0000 1.0000 5.37 35.5 10,576 0.0000 1.0000 5.37 36.5 10,576 0.0000 1.0000 5.37 37.5 10,576 0.0000 1.0000 5.37 38.5 10,576 0.0000 1.0000 5.37 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 324 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1966-2017 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 5.37 40.5 10,576 0.0000 1.0000 5.37 41.5 10,576 0.0000 1.0000 5.37 42.5 10,576 0.0000 1.0000 5.37 43.5 10,576 0.0000 1.0000 5.37 44.5 10,576 0.0000 1.0000 5.37 45.5 10,576 0.0000 1.0000 5.37 46.5 10,576 0.0000 1.0000 5.37 47.5 10,576 10,576 1.0000 5.37 48.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 325 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1959-2017 EXPERIENCE BAND 1998-2017 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 8,076,718 0.0000 1.0000 100.00 0.5 7,689,538 98,641 0.0128 0.9872 100.00 1.5 8,301,624 0.0000 1.0000 98.72 2.5 7,861,815 0.0000 1.0000 98.72 3.5 7,996,388 39,154 0.0049 0.9951 98.72 4.5 9,366,203 285,692 0.0305 0.9695 98.23 5.5 9,996,171 1,123,242 0.1124 0.8876 95.24 6.5 8,420,350 483,593 0.0574 0.9426 84.54 7.5 7,865,373 340,781 0.0433 0.9567 79.68 8.5 6,542,554 252,287 0.0386 0.9614 76.23 9.5 6,121,224 199,875 0.0327 0.9673 73.29 10.5 5,809,881 154,009 0.0265 0.9735 70.90 11.5 4,975,578 211,626 0.0425 0.9575 69.02 12.5 4,059,674 518,412 0.1277 0.8723 66.08 13.5 2,903,126 175,192 0.0603 0.9397 57.64 14.5 2,727,934 285,472 0.1046 0.8954 54.16 15.5 1,604,785 331,787 0.2067 0.7933 48.50 16.5 1,215,591 0.0000 1.0000 38.47 17.5 1,250,182 300,944 0.2407 0.7593 38.47 18.5 956,004 205,131 0.2146 0.7854 29.21 19.5 745,300 51,595 0.0692 0.9308 22.94 20.5 700,602 0.0000 1.0000 21.35 21.5 534,608 0.0000 1.0000 21.35 22.5 472,982 4,194 0.0089 0.9911 21.35 23.5 432,022 0.0000 1.0000 21.16 24.5 137,836 0.0000 1.0000 21.16 25.5 137,836 19,313 0.1401 0.8599 21.16 26.5 124,752 34,591 0.2773 0.7227 18.20 27.5 62,205 6,230 0.1002 0.8998 13.15 28.5 55,975 0.0000 1.0000 11.84 29.5 55,975 0.0000 1.0000 11.84 30.5 55,975 0.0000 1.0000 11.84 31.5 6,767 0.0000 1.0000 11.84 32.5 6,767 6,767 1.0000 11.84 33.5 34.5 35.5 36.5 37.5 38.5 10,576 0.0000 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 326 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1959-2017 EXPERIENCE BAND 1998-2017 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 40.5 10,576 0.0000 41.5 10,576 0.0000 42.5 10,576 0.0000 43.5 10,576 0.0000 44.5 10,576 0.0000 45.5 10,576 0.0000 46.5 10,576 0.0000 47.5 10,576 10,576 1.0000 48.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 327 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming :<20,1*3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 328 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 6 0 . 2 L A N D R I G H T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 329 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. � s 00 NN �i �� • w > "' => u � <( z i3 "' 0 '<t" <fl ' 0 U'l �\ LJ 0 \ � I--- _.,...... --;---; l.--- � • • � • k-- � . ......... r 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 360.2 LAND RIGHTS ORIGINAL LIFE TABLE PLACEMENT BAND 1944-2009 EXPERIENCE BAND 1971-2017 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 1,951,124 0.0000 1.0000 100.00 3.5 1,964,385 0.0000 1.0000 100.00 4.5 1,980,917 0.0000 1.0000 100.00 5.5 2,044,535 0.0000 1.0000 100.00 6.5 2,047,876 819 0.0004 0.9996 100.00 7.5 2,051,827 0.0000 1.0000 99.96 8.5 2,058,562 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 1,922,430 6 0.0000 1.0000 99.96 12.5 1,925,588 2 0.0000 1.0000 99.96 13.5 1,926,664 297 0.0002 0.9998 99.96 14.5 1,932,540 219 0.0001 0.9999 99.94 15.5 1,932,725 427 0.0002 0.9998 99.93 16.5 1,943,226 886 0.0005 0.9995 99.91 17.5 1,937,829 181 0.0001 0.9999 99.87 18.5 1,937,648 880 0.0005 0.9995 99.86 19.5 1,866,359 352 0.0002 0.9998 99.81 20.5 1,808,359 309 0.0002 0.9998 99.79 21.5 1,801,551 0.0000 1.0000 99.77 22.5 1,790,527 0.0000 1.0000 99.77 23.5 1,774,554 0.0000 1.0000 99.77 24.5 1,773,416 153 0.0001 0.9999 99.77 25.5 1,769,056 0.0000 1.0000 99.77 26.5 1,921,822 1,417 0.0007 0.9993 99.77 27.5 1,909,385 2,126 0.0011 0.9989 99.69 28.5 1,894,877 3,231 0.0017 0.9983 99.58 29.5 1,863,289 4,312 0.0023 0.9977 99.41 30.5 1,759,084 3,944 0.0022 0.9978 99.18 31.5 1,034,231 7,507 0.0073 0.9927 98.96 32.5 1,026,725 4,025 0.0039 0.9961 98.24 33.5 1,019,918 4,047 0.0040 0.9960 97.86 34.5 915,815 5,263 0.0057 0.9943 97.47 35.5 827,133 13,323 0.0161 0.9839 96.91 36.5 700,711 7,169 0.0102 0.9898 95.35 37.5 651,246 9,058 0.0139 0.9861 94.37 38.5 607,306 19,990 0.0329 0.9671 93.06 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 330 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 360.2 LAND RIGHTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1944-2009 EXPERIENCE BAND 1971-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 542,978 31,283 0.0576 0.9424 90.00 40.5 466,039 19,102 0.0410 0.9590 84.81 41.5 428,574 21,073 0.0492 0.9508 81.33 42.5 338,286 43,969 0.1300 0.8700 77.33 43.5 257,707 13,276 0.0515 0.9485 67.28 44.5 205,068 14,129 0.0689 0.9311 63.82 45.5 171,696 18,279 0.1065 0.8935 59.42 46.5 122,737 20,613 0.1679 0.8321 53.09 47.5 85,052 6,743 0.0793 0.9207 44.18 48.5 63,696 1,695 0.0266 0.9734 40.67 49.5 53,323 3,164 0.0593 0.9407 39.59 50.5 44,225 1,078 0.0244 0.9756 37.24 51.5 43,147 6,181 0.1432 0.8568 36.34 52.5 11,332 404 0.0356 0.9644 31.13 53.5 10,928 10,928 1.0000 30.02 54.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 331 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 6 1 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 332 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos 8 w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN I *� �� l!l v • N w > CY "' ' => l!l u � '° / <( <( z i3 � "' 0 0 / -: v v v / ii/ v • v I• f I 0 !JN111111�ns .LN3::>�3d 0 N 8 <I) a: � 0 > � z w � 0 N � Gannett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1918-2017 EXPERIENCE BAND 1946-2017 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 17,529,079 0.0000 1.0000 100.00 0.5 17,500,814 0.0000 1.0000 100.00 1.5 16,998,982 1,195 0.0001 0.9999 100.00 2.5 15,434,383 53,923 0.0035 0.9965 99.99 3.5 14,061,726 10,749 0.0008 0.9992 99.64 4.5 13,272,313 17,515 0.0013 0.9987 99.57 5.5 13,170,045 13,101 0.0010 0.9990 99.44 6.5 11,449,667 41,647 0.0036 0.9964 99.34 7.5 8,872,445 38,543 0.0043 0.9957 98.98 8.5 8,775,234 4,556 0.0005 0.9995 98.55 9.5 7,289,481 5,620 0.0008 0.9992 98.49 10.5 5,478,027 3,875 0.0007 0.9993 98.42 11.5 5,465,388 4,061 0.0007 0.9993 98.35 12.5 5,423,061 7,780 0.0014 0.9986 98.28 13.5 5,404,344 11,349 0.0021 0.9979 98.14 14.5 5,379,954 23,076 0.0043 0.9957 97.93 15.5 5,326,980 10,864 0.0020 0.9980 97.51 16.5 5,313,355 5,545 0.0010 0.9990 97.31 17.5 4,988,161 18,820 0.0038 0.9962 97.21 18.5 4,874,520 6,500 0.0013 0.9987 96.84 19.5 4,752,088 28,722 0.0060 0.9940 96.71 20.5 4,708,960 11,170 0.0024 0.9976 96.13 21.5 4,627,389 19,571 0.0042 0.9958 95.90 22.5 4,113,442 3,407 0.0008 0.9992 95.49 23.5 3,649,289 10,575 0.0029 0.9971 95.42 24.5 2,764,553 9,457 0.0034 0.9966 95.14 25.5 2,219,907 5,599 0.0025 0.9975 94.81 26.5 2,123,995 10,518 0.0050 0.9950 94.57 27.5 2,085,636 24,336 0.0117 0.9883 94.11 28.5 1,835,441 1,539 0.0008 0.9992 93.01 29.5 1,638,487 4,118 0.0025 0.9975 92.93 30.5 1,601,617 3,696 0.0023 0.9977 92.70 31.5 1,508,542 1,403 0.0009 0.9991 92.48 32.5 1,501,799 9,567 0.0064 0.9936 92.40 33.5 1,481,949 1,065 0.0007 0.9993 91.81 34.5 1,468,725 6,660 0.0045 0.9955 91.74 35.5 1,255,407 25,301 0.0202 0.9798 91.33 36.5 909,492 2,541 0.0028 0.9972 89.49 37.5 530,360 16,684 0.0315 0.9685 89.24 38.5 504,477 2,604 0.0052 0.9948 86.43 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 333 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1918-2017 EXPERIENCE BAND 1946-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 485,023 2,345 0.0048 0.9952 85.98 40.5 407,773 368 0.0009 0.9991 85.57 41.5 375,081 0.0000 1.0000 85.49 42.5 323,890 645 0.0020 0.9980 85.49 43.5 296,766 324 0.0011 0.9989 85.32 44.5 293,678 0.0000 1.0000 85.23 45.5 224,288 0.0000 1.0000 85.23 46.5 194,823 6,431 0.0330 0.9670 85.23 47.5 188,135 1,968 0.0105 0.9895 82.41 48.5 184,294 592 0.0032 0.9968 81.55 49.5 183,702 0.0000 1.0000 81.29 50.5 183,230 258 0.0014 0.9986 81.29 51.5 180,393 0.0000 1.0000 81.17 52.5 147,090 0.0000 1.0000 81.17 53.5 144,899 0.0000 1.0000 81.17 54.5 143,372 196 0.0014 0.9986 81.17 55.5 126,801 1,477 0.0116 0.9884 81.06 56.5 103,832 0.0000 1.0000 80.12 57.5 99,465 563 0.0057 0.9943 80.12 58.5 68,535 0.0000 1.0000 79.67 59.5 67,544 654 0.0097 0.9903 79.67 60.5 13,474 0.0000 1.0000 78.89 61.5 4,528 0.0000 1.0000 78.89 62.5 4,528 0.0000 1.0000 78.89 63.5 3,806 0.0000 1.0000 78.89 64.5 3,806 0.0000 1.0000 78.89 65.5 3,806 0.0000 1.0000 78.89 66.5 3,806 0.0000 1.0000 78.89 67.5 2,397 0.0000 1.0000 78.89 68.5 2,045 0.0000 1.0000 78.89 69.5 1,897 0.0000 1.0000 78.89 70.5 1,897 0.0000 1.0000 78.89 71.5 1,223 0.0000 1.0000 78.89 72.5 1,223 0.0000 1.0000 78.89 73.5 1,223 0.0000 1.0000 78.89 74.5 1,223 0.0000 1.0000 78.89 75.5 1,223 0.0000 1.0000 78.89 76.5 1,223 0.0000 1.0000 78.89 77.5 1,223 0.0000 1.0000 78.89 78.5 1,223 0.0000 1.0000 78.89 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 334 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1918-2017 EXPERIENCE BAND 1946-2017 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 78.89 80.5 1,223 0.0000 1.0000 78.89 81.5 1,223 0.0000 1.0000 78.89 82.5 1,223 0.0000 1.0000 78.89 83.5 1,223 0.0000 1.0000 78.89 84.5 1,223 0.0000 1.0000 78.89 85.5 1,223 0.0000 1.0000 78.89 86.5 1,223 0.0000 1.0000 78.89 87.5 641 0.0000 1.0000 78.89 88.5 78.89 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 335 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 6 2 S T A T I O N E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 336 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. ..:.. I M� mm �� / • w > "' ..... => u a:'. � ' <( Lr) z i3 Lr) / "' :;: \ 0 0 v - I /f • / • JI v v •• v � j I � • • • • •' • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1917-2017 EXPERIENCE BAND 1937-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 161,273,372 84,586 0.0005 0.9995 100.00 0.5 158,308,851 223,429 0.0014 0.9986 99.95 1.5 154,578,311 538,670 0.0035 0.9965 99.81 2.5 147,776,908 571,801 0.0039 0.9961 99.46 3.5 141,368,112 1,521,245 0.0108 0.9892 99.07 4.5 138,548,012 1,016,941 0.0073 0.9927 98.01 5.5 135,076,406 305,799 0.0023 0.9977 97.29 6.5 130,565,532 487,740 0.0037 0.9963 97.07 7.5 120,830,552 2,859,814 0.0237 0.9763 96.71 8.5 116,108,528 811,672 0.0070 0.9930 94.42 9.5 105,816,084 982,662 0.0093 0.9907 93.76 10.5 100,103,949 1,000,333 0.0100 0.9900 92.89 11.5 98,414,557 356,611 0.0036 0.9964 91.96 12.5 96,754,401 1,425,321 0.0147 0.9853 91.62 13.5 94,830,305 910,988 0.0096 0.9904 90.27 14.5 93,610,493 1,076,329 0.0115 0.9885 89.41 15.5 91,518,006 361,685 0.0040 0.9960 88.38 16.5 90,534,110 595,713 0.0066 0.9934 88.03 17.5 87,383,343 352,525 0.0040 0.9960 87.45 18.5 85,894,304 544,280 0.0063 0.9937 87.10 19.5 79,083,523 491,907 0.0062 0.9938 86.55 20.5 75,338,385 566,162 0.0075 0.9925 86.01 21.5 74,008,454 362,529 0.0049 0.9951 85.36 22.5 66,187,796 892,417 0.0135 0.9865 84.94 23.5 60,660,312 201,463 0.0033 0.9967 83.80 24.5 50,851,000 210,989 0.0041 0.9959 83.52 25.5 43,381,033 489,039 0.0113 0.9887 83.17 26.5 41,333,418 309,550 0.0075 0.9925 82.24 27.5 39,951,475 316,769 0.0079 0.9921 81.62 28.5 33,642,550 303,256 0.0090 0.9910 80.97 29.5 31,349,683 224,282 0.0072 0.9928 80.24 30.5 29,906,051 218,507 0.0073 0.9927 79.67 31.5 27,833,438 266,067 0.0096 0.9904 79.09 32.5 27,509,671 246,203 0.0089 0.9911 78.33 33.5 27,061,118 361,397 0.0134 0.9866 77.63 34.5 25,708,840 114,232 0.0044 0.9956 76.59 35.5 19,847,127 247,145 0.0125 0.9875 76.25 36.5 15,727,291 201,610 0.0128 0.9872 75.30 37.5 12,757,711 197,549 0.0155 0.9845 74.34 38.5 11,587,309 104,160 0.0090 0.9910 73.19 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 337 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1917-2017 EXPERIENCE BAND 1937-2017 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 10,997,301 195,311 0.0178 0.9822 72.53 40.5 8,860,077 24,242 0.0027 0.9973 71.24 41.5 8,344,752 45,145 0.0054 0.9946 71.05 42.5 6,988,236 39,552 0.0057 0.9943 70.66 43.5 6,551,249 108,001 0.0165 0.9835 70.26 44.5 6,350,131 33,910 0.0053 0.9947 69.10 45.5 5,596,731 13,653 0.0024 0.9976 68.73 46.5 4,994,777 50,204 0.0101 0.9899 68.57 47.5 4,762,532 64,716 0.0136 0.9864 67.88 48.5 4,562,462 48,105 0.0105 0.9895 66.95 49.5 4,374,886 18,480 0.0042 0.9958 66.25 50.5 4,302,850 15,643 0.0036 0.9964 65.97 51.5 4,064,947 9,341 0.0023 0.9977 65.73 52.5 3,211,854 12,908 0.0040 0.9960 65.58 53.5 2,962,398 35,649 0.0120 0.9880 65.31 54.5 2,835,487 108,607 0.0383 0.9617 64.53 55.5 2,448,235 87,692 0.0358 0.9642 62.06 56.5 2,042,822 19,052 0.0093 0.9907 59.83 57.5 1,713,104 6,593 0.0038 0.9962 59.28 58.5 1,507,801 2,309 0.0015 0.9985 59.05 59.5 1,265,112 39,052 0.0309 0.9691 58.96 60.5 697,646 5,688 0.0082 0.9918 57.14 61.5 529,375 1,978 0.0037 0.9963 56.67 62.5 504,990 17,841 0.0353 0.9647 56.46 63.5 446,270 1,154 0.0026 0.9974 54.47 64.5 326,114 3,987 0.0122 0.9878 54.32 65.5 281,504 110,127 0.3912 0.6088 53.66 66.5 167,121 0.0000 1.0000 32.67 67.5 162,404 418 0.0026 0.9974 32.67 68.5 131,293 7,824 0.0596 0.9404 32.58 69.5 110,528 0.0000 1.0000 30.64 70.5 97,775 0.0000 1.0000 30.64 71.5 97,324 11,555 0.1187 0.8813 30.64 72.5 84,554 54 0.0006 0.9994 27.00 73.5 67,197 14,426 0.2147 0.7853 26.99 74.5 52,700 0.0000 1.0000 21.19 75.5 52,574 0.0000 1.0000 21.19 76.5 51,867 0.0000 1.0000 21.19 77.5 44,837 0.0000 1.0000 21.19 78.5 38,364 0.0000 1.0000 21.19 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 338 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1917-2017 EXPERIENCE BAND 1937-2017 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 26,706 0.0000 1.0000 21.19 80.5 26,706 337 0.0126 0.9874 21.19 81.5 26,325 0.0000 1.0000 20.93 82.5 26,300 0.0000 1.0000 20.93 83.5 26,300 0 0.0000 1.0000 20.93 84.5 26,300 0.0000 1.0000 20.93 85.5 8,398 0.0000 1.0000 20.93 86.5 8,398 0.0000 1.0000 20.93 87.5 7,587 0.0000 1.0000 20.93 88.5 6,894 0.0000 1.0000 20.93 89.5 6,327 0.0000 1.0000 20.93 90.5 6,327 0.0000 1.0000 20.93 91.5 3,236 0.0000 1.0000 20.93 92.5 3,236 0.0000 1.0000 20.93 93.5 3,236 91 0.0281 0.9719 20.93 94.5 2,464 0.0000 1.0000 20.34 95.5 469 0.0000 1.0000 20.34 96.5 469 0.0000 1.0000 20.34 97.5 350 0.0000 1.0000 20.34 98.5 350 0.0000 1.0000 20.34 99.5 20.34 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 339 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 6 4 P O L E S , T O W E R S A N D F I X T U R E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 340 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. ..:.. I :§: 3; �� / • w > "' ..... => a: u � ' <( Lr) z Lr) / i3 �\ "' 0 ;::::; v / ; / •• v ? / j v .- • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE PLACEMENT BAND 1947-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 140,277,636 197,536 0.0014 0.9986 100.00 0.5 136,216,009 1,209,675 0.0089 0.9911 99.86 1.5 130,453,330 1,365,485 0.0105 0.9895 98.97 2.5 123,750,355 941,521 0.0076 0.9924 97.94 3.5 117,180,240 806,576 0.0069 0.9931 97.19 4.5 111,863,008 828,094 0.0074 0.9926 96.52 5.5 106,624,475 723,216 0.0068 0.9932 95.81 6.5 99,128,942 701,205 0.0071 0.9929 95.16 7.5 93,596,594 640,768 0.0068 0.9932 94.48 8.5 87,438,638 506,035 0.0058 0.9942 93.84 9.5 81,384,932 445,657 0.0055 0.9945 93.29 10.5 76,620,489 493,263 0.0064 0.9936 92.78 11.5 74,555,224 423,798 0.0057 0.9943 92.19 12.5 72,408,036 420,069 0.0058 0.9942 91.66 13.5 69,014,479 445,755 0.0065 0.9935 91.13 14.5 65,826,857 401,891 0.0061 0.9939 90.54 15.5 63,370,263 414,049 0.0065 0.9935 89.99 16.5 60,887,294 442,081 0.0073 0.9927 89.40 17.5 57,118,726 441,448 0.0077 0.9923 88.75 18.5 54,428,293 381,134 0.0070 0.9930 88.07 19.5 51,797,239 446,592 0.0086 0.9914 87.45 20.5 47,167,619 412,709 0.0087 0.9913 86.70 21.5 42,851,873 718,000 0.0168 0.9832 85.94 22.5 38,204,688 317,435 0.0083 0.9917 84.50 23.5 32,616,437 252,956 0.0078 0.9922 83.80 24.5 29,511,020 308,758 0.0105 0.9895 83.15 25.5 27,861,676 243,623 0.0087 0.9913 82.28 26.5 26,198,551 231,305 0.0088 0.9912 81.56 27.5 25,758,743 284,513 0.0110 0.9890 80.84 28.5 24,327,224 203,809 0.0084 0.9916 79.94 29.5 23,206,856 214,925 0.0093 0.9907 79.27 30.5 21,883,497 158,552 0.0072 0.9928 78.54 31.5 20,605,687 133,217 0.0065 0.9935 77.97 32.5 19,377,284 171,810 0.0089 0.9911 77.47 33.5 18,159,807 178,393 0.0098 0.9902 76.78 34.5 17,067,039 247,943 0.0145 0.9855 76.03 35.5 15,347,012 128,779 0.0084 0.9916 74.92 36.5 13,711,489 293,559 0.0214 0.9786 74.29 37.5 12,185,778 185,521 0.0152 0.9848 72.70 38.5 11,068,162 114,201 0.0103 0.9897 71.59 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 341 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1947-2017 EXPERIENCE BAND 1967-2017 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 9,986,582 143,527 0.0144 0.9856 70.86 40.5 9,010,992 122,158 0.0136 0.9864 69.84 41.5 8,302,861 130,255 0.0157 0.9843 68.89 42.5 7,669,979 143,764 0.0187 0.9813 67.81 43.5 7,099,631 117,452 0.0165 0.9835 66.54 44.5 6,549,051 66,184 0.0101 0.9899 65.44 45.5 6,152,319 158,599 0.0258 0.9742 64.78 46.5 5,687,607 98,890 0.0174 0.9826 63.11 47.5 5,331,518 109,967 0.0206 0.9794 62.01 48.5 4,919,911 69,420 0.0141 0.9859 60.73 49.5 4,548,769 74,695 0.0164 0.9836 59.87 50.5 4,244,376 71,137 0.0168 0.9832 58.89 51.5 3,902,712 38,553 0.0099 0.9901 57.90 52.5 3,563,344 37,196 0.0104 0.9896 57.33 53.5 3,233,279 40,792 0.0126 0.9874 56.73 54.5 2,899,539 28,832 0.0099 0.9901 56.02 55.5 2,500,358 26,805 0.0107 0.9893 55.46 56.5 2,078,108 25,896 0.0125 0.9875 54.87 57.5 1,676,516 19,692 0.0117 0.9883 54.18 58.5 1,516,215 23,205 0.0153 0.9847 53.55 59.5 1,325,787 24,651 0.0186 0.9814 52.73 60.5 1,121,275 13,152 0.0117 0.9883 51.75 61.5 889,339 9,264 0.0104 0.9896 51.14 62.5 835,757 11,620 0.0139 0.9861 50.61 63.5 49.90 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 342 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 6 5 O V E R H E A D C O N D U C T O R S A N D D E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 343 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. ..:.. :§: 3; �� I • LI) w > 0 "' => 0::: u � ' <( 0 / z '°\ i3 "' <( 0 � \ ,=, / • I/ • ! .. I/ • I i • � ,I .,. f A /. .. ·- • I •• r 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1947-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 109,147,207 121,548 0.0011 0.9989 100.00 0.5 107,377,349 1,298,676 0.0121 0.9879 99.89 1.5 104,866,753 1,124,222 0.0107 0.9893 98.68 2.5 101,899,845 1,149,629 0.0113 0.9887 97.62 3.5 97,688,486 896,961 0.0092 0.9908 96.52 4.5 94,377,370 992,121 0.0105 0.9895 95.64 5.5 91,498,927 1,085,182 0.0119 0.9881 94.63 6.5 87,924,593 647,930 0.0074 0.9926 93.51 7.5 84,525,907 975,619 0.0115 0.9885 92.82 8.5 82,729,396 697,205 0.0084 0.9916 91.75 9.5 80,453,283 639,522 0.0079 0.9921 90.97 10.5 75,168,969 498,516 0.0066 0.9934 90.25 11.5 73,830,045 527,565 0.0071 0.9929 89.65 12.5 74,014,830 585,009 0.0079 0.9921 89.01 13.5 71,576,023 558,705 0.0078 0.9922 88.31 14.5 69,989,108 413,416 0.0059 0.9941 87.62 15.5 68,575,762 710,124 0.0104 0.9896 87.10 16.5 66,996,664 466,480 0.0070 0.9930 86.20 17.5 64,615,235 524,277 0.0081 0.9919 85.60 18.5 63,018,292 461,512 0.0073 0.9927 84.90 19.5 61,017,351 538,646 0.0088 0.9912 84.28 20.5 57,399,762 315,024 0.0055 0.9945 83.54 21.5 54,491,021 473,755 0.0087 0.9913 83.08 22.5 51,327,398 304,490 0.0059 0.9941 82.36 23.5 47,963,699 191,976 0.0040 0.9960 81.87 24.5 44,560,508 241,802 0.0054 0.9946 81.54 25.5 42,048,473 164,616 0.0039 0.9961 81.10 26.5 39,358,154 189,875 0.0048 0.9952 80.78 27.5 38,787,509 235,903 0.0061 0.9939 80.39 28.5 37,125,838 252,611 0.0068 0.9932 79.90 29.5 35,609,133 266,637 0.0075 0.9925 79.36 30.5 33,743,120 239,762 0.0071 0.9929 78.76 31.5 31,509,378 117,034 0.0037 0.9963 78.21 32.5 29,103,888 231,082 0.0079 0.9921 77.91 33.5 26,693,927 101,580 0.0038 0.9962 77.30 34.5 24,272,920 175,119 0.0072 0.9928 77.00 35.5 20,961,321 118,823 0.0057 0.9943 76.45 36.5 17,383,387 61,088 0.0035 0.9965 76.01 37.5 14,701,375 60,320 0.0041 0.9959 75.75 38.5 13,284,124 117,591 0.0089 0.9911 75.44 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 344 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1947-2017 EXPERIENCE BAND 1967-2017 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 11,634,662 69,522 0.0060 0.9940 74.77 40.5 10,034,949 79,196 0.0079 0.9921 74.32 41.5 9,149,626 82,446 0.0090 0.9910 73.73 42.5 8,201,461 110,251 0.0134 0.9866 73.07 43.5 7,503,961 82,118 0.0109 0.9891 72.09 44.5 6,870,316 35,374 0.0051 0.9949 71.30 45.5 6,503,752 121,340 0.0187 0.9813 70.93 46.5 6,013,002 71,206 0.0118 0.9882 69.61 47.5 5,672,252 149,376 0.0263 0.9737 68.78 48.5 5,231,560 56,140 0.0107 0.9893 66.97 49.5 4,856,141 20,032 0.0041 0.9959 66.25 50.5 4,602,604 36,382 0.0079 0.9921 65.98 51.5 4,330,012 14,209 0.0033 0.9967 65.46 52.5 4,014,053 16,450 0.0041 0.9959 65.24 53.5 3,705,156 23,837 0.0064 0.9936 64.98 54.5 3,447,494 17,750 0.0051 0.9949 64.56 55.5 3,079,666 28,458 0.0092 0.9908 64.23 56.5 2,801,371 24,177 0.0086 0.9914 63.63 57.5 2,392,382 14,048 0.0059 0.9941 63.08 58.5 2,236,813 19,629 0.0088 0.9912 62.71 59.5 2,069,502 7,326 0.0035 0.9965 62.16 60.5 1,863,789 5,264 0.0028 0.9972 61.94 61.5 1,606,302 5,887 0.0037 0.9963 61.77 62.5 1,551,311 4,697 0.0030 0.9970 61.54 63.5 61.36 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 345 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 6 6 U N D E R G R O U N D C O N D U I T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 346 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN � fi: mm �� • w > "' => u � <( z i3 "' 0 Ln N c::: l/ ' Ln sr-, <{ � \ ./ � \ / .......----;. v � • • v • . ·/ • • I r> I 4 .:· (; •• • • • • • • �· 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT ORIGINAL LIFE TABLE PLACEMENT BAND 1960-2017 EXPERIENCE BAND 1967-2017 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 25,064,828 36,462 0.0015 0.9985 100.00 0.5 23,971,797 216,308 0.0090 0.9910 99.85 1.5 22,530,701 261,542 0.0116 0.9884 98.95 2.5 21,065,959 267,769 0.0127 0.9873 97.80 3.5 19,062,716 126,120 0.0066 0.9934 96.56 4.5 17,016,631 184,591 0.0108 0.9892 95.92 5.5 15,295,538 146,728 0.0096 0.9904 94.88 6.5 13,115,789 97,892 0.0075 0.9925 93.97 7.5 11,847,763 84,298 0.0071 0.9929 93.27 8.5 11,068,366 99,954 0.0090 0.9910 92.61 9.5 10,373,054 45,487 0.0044 0.9956 91.77 10.5 9,713,398 28,098 0.0029 0.9971 91.37 11.5 9,228,884 16,210 0.0018 0.9982 91.10 12.5 8,653,300 23,447 0.0027 0.9973 90.94 13.5 8,106,052 26,746 0.0033 0.9967 90.70 14.5 7,781,706 24,726 0.0032 0.9968 90.40 15.5 7,464,691 24,796 0.0033 0.9967 90.11 16.5 7,157,144 40,471 0.0057 0.9943 89.81 17.5 6,819,273 33,418 0.0049 0.9951 89.30 18.5 6,531,154 55,417 0.0085 0.9915 88.87 19.5 5,958,660 13,463 0.0023 0.9977 88.11 20.5 5,501,096 54,279 0.0099 0.9901 87.91 21.5 5,034,234 13,147 0.0026 0.9974 87.05 22.5 4,726,959 43,635 0.0092 0.9908 86.82 23.5 3,541,687 35,149 0.0099 0.9901 86.02 24.5 3,014,782 13,801 0.0046 0.9954 85.16 25.5 2,874,880 11,239 0.0039 0.9961 84.77 26.5 2,688,488 19,181 0.0071 0.9929 84.44 27.5 2,634,341 5,908 0.0022 0.9978 83.84 28.5 2,531,870 7,115 0.0028 0.9972 83.65 29.5 2,451,246 6,996 0.0029 0.9971 83.42 30.5 2,354,338 7,944 0.0034 0.9966 83.18 31.5 2,209,711 10,741 0.0049 0.9951 82.90 32.5 2,070,499 10,930 0.0053 0.9947 82.49 33.5 1,898,901 10,595 0.0056 0.9944 82.06 34.5 1,675,298 11,631 0.0069 0.9931 81.60 35.5 1,166,390 9,195 0.0079 0.9921 81.03 36.5 911,403 15,286 0.0168 0.9832 80.40 37.5 646,869 14,971 0.0231 0.9769 79.05 38.5 460,529 11,165 0.0242 0.9758 77.22 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 347 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1960-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 300,941 6,704 0.0223 0.9777 75.35 40.5 177,805 6,488 0.0365 0.9635 73.67 41.5 125,658 1,128 0.0090 0.9910 70.98 42.5 102,870 2,364 0.0230 0.9770 70.34 43.5 79,938 2,258 0.0282 0.9718 68.73 44.5 53,115 2,871 0.0541 0.9459 66.78 45.5 39,092 3,560 0.0911 0.9089 63.17 46.5 28,155 6,030 0.2142 0.7858 57.42 47.5 15,366 1,053 0.0685 0.9315 45.12 48.5 11,699 1,262 0.1079 0.8921 42.03 49.5 8,426 1,082 0.1284 0.8716 37.50 50.5 6,013 421 0.0700 0.9300 32.68 51.5 321 321 1.0000 30.40 52.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 348 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 6 7 U N D E R G R O U N D C O N D U C T O R S A N D D E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 349 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN &, ...'.. "' � mm �� • w > "' => u � <( z i3 "' 0 !") er:: ' lJ) :, / � - \ -> � v ,......- • e> � • • • • ----- . • • • v • /' j J Ii • • • • • • • • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1969-2017 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 46,545,748 28,185 0.0006 0.9994 100.00 0.5 45,299,952 221,726 0.0049 0.9951 99.94 1.5 43,463,960 110,239 0.0025 0.9975 99.45 2.5 41,973,727 135,813 0.0032 0.9968 99.20 3.5 39,134,388 111,275 0.0028 0.9972 98.88 4.5 36,674,784 83,425 0.0023 0.9977 98.60 5.5 34,269,717 151,100 0.0044 0.9956 98.37 6.5 31,877,589 42,177 0.0013 0.9987 97.94 7.5 29,969,623 73,834 0.0025 0.9975 97.81 8.5 28,567,212 72,207 0.0025 0.9975 97.57 9.5 26,589,760 48,217 0.0018 0.9982 97.32 10.5 23,764,060 49,202 0.0021 0.9979 97.14 11.5 22,124,293 62,890 0.0028 0.9972 96.94 12.5 20,749,879 173,445 0.0084 0.9916 96.67 13.5 19,356,294 35,611 0.0018 0.9982 95.86 14.5 18,482,727 55,021 0.0030 0.9970 95.68 15.5 17,753,810 23,162 0.0013 0.9987 95.40 16.5 16,788,459 71,966 0.0043 0.9957 95.27 17.5 16,211,209 71,965 0.0044 0.9956 94.87 18.5 15,508,026 43,036 0.0028 0.9972 94.44 19.5 14,269,232 21,574 0.0015 0.9985 94.18 20.5 13,005,607 17,506 0.0013 0.9987 94.04 21.5 11,735,893 29,854 0.0025 0.9975 93.91 22.5 10,805,268 27,671 0.0026 0.9974 93.67 23.5 10,094,218 29,857 0.0030 0.9970 93.43 24.5 9,175,861 28,076 0.0031 0.9969 93.16 25.5 9,015,189 46,903 0.0052 0.9948 92.87 26.5 8,266,737 16,387 0.0020 0.9980 92.39 27.5 8,173,710 16,485 0.0020 0.9980 92.21 28.5 7,825,728 15,541 0.0020 0.9980 92.02 29.5 7,565,025 37,752 0.0050 0.9950 91.84 30.5 7,331,810 23,044 0.0031 0.9969 91.38 31.5 6,646,270 26,316 0.0040 0.9960 91.09 32.5 6,337,329 36,119 0.0057 0.9943 90.73 33.5 5,821,846 50,454 0.0087 0.9913 90.21 34.5 5,402,075 25,200 0.0047 0.9953 89.43 35.5 4,561,268 42,289 0.0093 0.9907 89.02 36.5 3,760,171 42,538 0.0113 0.9887 88.19 37.5 2,796,348 28,841 0.0103 0.9897 87.19 38.5 2,220,689 41,464 0.0187 0.9813 86.29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 350 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1969-2017 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 1,677,102 43,729 0.0261 0.9739 84.68 40.5 1,185,442 74,434 0.0628 0.9372 82.47 41.5 720,079 29,016 0.0403 0.9597 77.30 42.5 422,745 21,235 0.0502 0.9498 74.18 43.5 251,702 12,104 0.0481 0.9519 70.45 44.5 104,463 8,050 0.0771 0.9229 67.07 45.5 65,201 7,012 0.1075 0.8925 61.90 46.5 39,966 2,591 0.0648 0.9352 55.24 47.5 32,748 2,239 0.0684 0.9316 51.66 48.5 24,596 2,451 0.0997 0.9003 48.13 49.5 14,960 1,443 0.0965 0.9035 43.33 50.5 5,451 2,419 0.4438 0.5562 39.15 51.5 21.77 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 351 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 6 8 L I N E T R A N S F O R M E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 352 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. ...'.. '° N mm �� • w > "' => u � <( z i3 "' 0 Ln ..... c::: l/ ' 0 :, � � � \ /..·' v • ' ••• ,/ r> • • • .• � � V"'" / �- / ... - • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE PLACEMENT BAND 1921-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 129,679,391 385,907 0.0030 0.9970 100.00 0.5 125,538,734 1,561,826 0.0124 0.9876 99.70 1.5 118,957,319 1,486,155 0.0125 0.9875 98.46 2.5 112,120,633 1,352,174 0.0121 0.9879 97.23 3.5 104,990,358 962,267 0.0092 0.9908 96.06 4.5 99,839,767 1,136,730 0.0114 0.9886 95.18 5.5 94,075,999 1,017,802 0.0108 0.9892 94.10 6.5 87,143,447 1,230,180 0.0141 0.9859 93.08 7.5 81,839,520 785,537 0.0096 0.9904 91.76 8.5 76,513,835 793,083 0.0104 0.9896 90.88 9.5 71,266,502 791,293 0.0111 0.9889 89.94 10.5 65,960,635 585,986 0.0089 0.9911 88.94 11.5 63,176,030 557,175 0.0088 0.9912 88.15 12.5 59,739,557 462,583 0.0077 0.9923 87.37 13.5 56,849,445 492,990 0.0087 0.9913 86.70 14.5 54,463,901 370,556 0.0068 0.9932 85.95 15.5 52,439,234 401,587 0.0077 0.9923 85.36 16.5 50,265,225 359,127 0.0071 0.9929 84.71 17.5 47,713,759 337,638 0.0071 0.9929 84.10 18.5 45,945,353 327,159 0.0071 0.9929 83.51 19.5 46,334,439 336,634 0.0073 0.9927 82.91 20.5 44,860,640 414,027 0.0092 0.9908 82.31 21.5 42,972,043 393,041 0.0091 0.9909 81.55 22.5 40,500,633 378,315 0.0093 0.9907 80.80 23.5 37,587,159 356,646 0.0095 0.9905 80.05 24.5 35,740,830 398,816 0.0112 0.9888 79.29 25.5 33,768,931 565,259 0.0167 0.9833 78.41 26.5 31,903,216 443,111 0.0139 0.9861 77.09 27.5 30,683,967 534,437 0.0174 0.9826 76.02 28.5 28,610,991 410,774 0.0144 0.9856 74.70 29.5 26,483,247 458,117 0.0173 0.9827 73.63 30.5 24,444,206 357,256 0.0146 0.9854 72.35 31.5 22,396,677 354,890 0.0158 0.9842 71.29 32.5 20,649,228 551,996 0.0267 0.9733 70.16 33.5 17,585,043 239,592 0.0136 0.9864 68.29 34.5 15,855,352 296,707 0.0187 0.9813 67.36 35.5 13,735,143 284,881 0.0207 0.9793 66.10 36.5 11,716,953 383,761 0.0328 0.9672 64.73 37.5 9,545,978 232,023 0.0243 0.9757 62.61 38.5 7,682,550 291,464 0.0379 0.9621 61.09 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 353 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1921-2017 EXPERIENCE BAND 1967-2017 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 6,106,880 186,868 0.0306 0.9694 58.77 40.5 5,193,899 97,603 0.0188 0.9812 56.97 41.5 4,573,330 98,662 0.0216 0.9784 55.90 42.5 4,034,580 70,557 0.0175 0.9825 54.69 43.5 3,450,578 104,217 0.0302 0.9698 53.74 44.5 2,958,849 191,824 0.0648 0.9352 52.11 45.5 2,502,409 247,417 0.0989 0.9011 48.74 46.5 2,091,454 184,862 0.0884 0.9116 43.92 47.5 1,786,946 231,719 0.1297 0.8703 40.03 48.5 1,452,303 236,685 0.1630 0.8370 34.84 49.5 1,089,678 325,349 0.2986 0.7014 29.17 50.5 688,439 68,426 0.0994 0.9006 20.46 51.5 599,278 25,576 0.0427 0.9573 18.42 52.5 554,919 33,106 0.0597 0.9403 17.64 53.5 493,484 43,475 0.0881 0.9119 16.59 54.5 435,713 60,414 0.1387 0.8613 15.12 55.5 342,805 28,541 0.0833 0.9167 13.03 56.5 306,163 34,708 0.1134 0.8866 11.94 57.5 252,079 22,901 0.0909 0.9091 10.59 58.5 228,033 9,745 0.0427 0.9573 9.63 59.5 218,288 40,475 0.1854 0.8146 9.22 60.5 177,813 10,914 0.0614 0.9386 7.51 61.5 166,899 5,526 0.0331 0.9669 7.05 62.5 159,523 39,373 0.2468 0.7532 6.81 63.5 93,306 13,427 0.1439 0.8561 5.13 64.5 79,879 5,735 0.0718 0.9282 4.39 65.5 74,144 10,691 0.1442 0.8558 4.08 66.5 63,452 8,323 0.1312 0.8688 3.49 67.5 55,130 1,621 0.0294 0.9706 3.03 68.5 53,508 4,545 0.0849 0.9151 2.94 69.5 48,963 405 0.0083 0.9917 2.69 70.5 46,245 3,128 0.0676 0.9324 2.67 71.5 40,754 0.0000 1.0000 2.49 72.5 39,504 5,196 0.1315 0.8685 2.49 73.5 32,111 4,063 0.1265 0.8735 2.16 74.5 27,887 760 0.0273 0.9727 1.89 75.5 27,126 1,572 0.0580 0.9420 1.84 76.5 25,111 0.0000 1.0000 1.73 77.5 23,308 322 0.0138 0.9862 1.73 78.5 21,000 717 0.0341 0.9659 1.71 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 354 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1921-2017 EXPERIENCE BAND 1967-2017 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 19,362 0.0000 1.0000 1.65 80.5 17,397 0.0000 1.0000 1.65 81.5 16,270 0.0000 1.0000 1.65 82.5 15,759 183 0.0116 0.9884 1.65 83.5 14,642 2,414 0.1648 0.8352 1.63 84.5 11,582 268 0.0231 0.9769 1.36 85.5 11,314 184 0.0163 0.9837 1.33 86.5 10,327 890 0.0861 0.9139 1.31 87.5 7,836 378 0.0482 0.9518 1.19 88.5 6,626 173 0.0262 0.9738 1.14 89.5 3,829 1,142 0.2983 0.7017 1.11 90.5 2,687 328 0.1219 0.8781 0.78 91.5 1,458 0.0000 1.0000 0.68 92.5 947 0.0000 1.0000 0.68 93.5 947 0.0000 1.0000 0.68 94.5 810 405 0.5000 0.5000 0.68 95.5 405 0.0000 1.0000 0.34 96.5 0.34 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 355 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 6 9 . 1 O V E R H E A D S E R V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 356 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� J 00 NN ,..:.. ..:.. :§: 3; �� I/ • w LI) > "' ..... => u 0::: / � ' <( 0 z i3 \D .. "' i '\ 0 / 0 v - ' / ,) -: • •• v • ••• E v ; I}/ j I/ • l • • • • • • • • • • • • • • • • I 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1947-2017 EXPERIENCE BAND 1967-2017 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 17,038,817 15,128 0.0009 0.9991 100.00 0.5 16,633,792 231,895 0.0139 0.9861 99.91 1.5 16,053,637 103,587 0.0065 0.9935 98.52 2.5 15,559,406 68,566 0.0044 0.9956 97.88 3.5 15,115,308 56,943 0.0038 0.9962 97.45 4.5 14,723,047 65,095 0.0044 0.9956 97.08 5.5 14,153,393 54,376 0.0038 0.9962 96.65 6.5 13,591,454 62,216 0.0046 0.9954 96.28 7.5 13,061,977 57,386 0.0044 0.9956 95.84 8.5 12,553,071 59,551 0.0047 0.9953 95.42 9.5 11,981,718 57,360 0.0048 0.9952 94.97 10.5 11,415,876 49,732 0.0044 0.9956 94.51 11.5 10,866,651 44,973 0.0041 0.9959 94.10 12.5 9,623,784 39,924 0.0041 0.9959 93.71 13.5 8,960,957 40,173 0.0045 0.9955 93.32 14.5 8,359,907 33,418 0.0040 0.9960 92.91 15.5 7,885,716 29,757 0.0038 0.9962 92.53 16.5 7,731,278 28,323 0.0037 0.9963 92.19 17.5 7,238,131 26,908 0.0037 0.9963 91.85 18.5 6,693,323 26,065 0.0039 0.9961 91.51 19.5 6,856,540 38,275 0.0056 0.9944 91.15 20.5 6,595,478 38,842 0.0059 0.9941 90.64 21.5 6,127,402 42,861 0.0070 0.9930 90.11 22.5 5,796,769 36,225 0.0062 0.9938 89.48 23.5 5,453,091 36,201 0.0066 0.9934 88.92 24.5 5,217,272 27,991 0.0054 0.9946 88.33 25.5 5,065,043 30,862 0.0061 0.9939 87.85 26.5 4,771,772 25,143 0.0053 0.9947 87.32 27.5 4,635,793 33,576 0.0072 0.9928 86.86 28.5 4,525,721 22,982 0.0051 0.9949 86.23 29.5 4,415,288 38,344 0.0087 0.9913 85.79 30.5 4,280,013 19,870 0.0046 0.9954 85.05 31.5 3,933,620 18,772 0.0048 0.9952 84.65 32.5 3,688,272 15,312 0.0042 0.9958 84.25 33.5 3,513,440 15,606 0.0044 0.9956 83.90 34.5 3,335,659 15,956 0.0048 0.9952 83.53 35.5 3,093,430 6,881 0.0022 0.9978 83.13 36.5 2,848,906 24,688 0.0087 0.9913 82.94 37.5 2,630,209 5,503 0.0021 0.9979 82.22 38.5 2,394,744 14,151 0.0059 0.9941 82.05 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 357 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1947-2017 EXPERIENCE BAND 1967-2017 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 2,195,954 11,805 0.0054 0.9946 81.57 40.5 2,014,543 5,426 0.0027 0.9973 81.13 41.5 1,873,280 13,769 0.0073 0.9927 80.91 42.5 1,737,404 7,649 0.0044 0.9956 80.31 43.5 1,616,035 9,984 0.0062 0.9938 79.96 44.5 1,508,028 6,541 0.0043 0.9957 79.47 45.5 1,407,695 19,509 0.0139 0.9861 79.12 46.5 1,306,754 2,764 0.0021 0.9979 78.02 47.5 1,235,004 4,333 0.0035 0.9965 77.86 48.5 1,145,785 3,791 0.0033 0.9967 77.59 49.5 1,081,949 1,828 0.0017 0.9983 77.33 50.5 1,015,260 1,158 0.0011 0.9989 77.20 51.5 952,833 1,362 0.0014 0.9986 77.11 52.5 880,386 1,445 0.0016 0.9984 77.00 53.5 771,924 17,887 0.0232 0.9768 76.87 54.5 654,140 14,541 0.0222 0.9778 75.09 55.5 558,015 16,650 0.0298 0.9702 73.42 56.5 467,981 13,880 0.0297 0.9703 71.23 57.5 377,373 14,708 0.0390 0.9610 69.12 58.5 292,607 11,865 0.0406 0.9594 66.43 59.5 218,109 11,993 0.0550 0.9450 63.73 60.5 163,035 8,741 0.0536 0.9464 60.23 61.5 110,464 11,760 0.1065 0.8935 57.00 62.5 74,309 1,435 0.0193 0.9807 50.93 63.5 49.95 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 358 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 6 9 . 2 U N D E R G R O U N D S E R V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 359 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN :8 :il mm �� • w > "' => u � <( z i3 "' 0 st" 0:: ' 0 � .. v � I'\.. 0 ,/ -, L--- � -- � -- � •• v- • • • • / ; -: v • • : • • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1956-2017 EXPERIENCE BAND 1968-2017 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 34,026,569 20,453 0.0006 0.9994 100.00 0.5 33,094,582 72,312 0.0022 0.9978 99.94 1.5 31,721,778 60,947 0.0019 0.9981 99.72 2.5 30,358,459 38,513 0.0013 0.9987 99.53 3.5 28,899,978 57,953 0.0020 0.9980 99.40 4.5 27,410,952 37,446 0.0014 0.9986 99.20 5.5 25,650,647 25,927 0.0010 0.9990 99.07 6.5 24,139,892 24,891 0.0010 0.9990 98.97 7.5 22,680,012 14,729 0.0006 0.9994 98.87 8.5 21,154,556 25,947 0.0012 0.9988 98.80 9.5 19,085,455 16,502 0.0009 0.9991 98.68 10.5 16,787,141 11,121 0.0007 0.9993 98.60 11.5 15,259,722 14,131 0.0009 0.9991 98.53 12.5 13,601,866 15,937 0.0012 0.9988 98.44 13.5 12,039,607 31,918 0.0027 0.9973 98.32 14.5 10,802,261 10,239 0.0009 0.9991 98.06 15.5 10,041,057 8,125 0.0008 0.9992 97.97 16.5 9,554,268 7,491 0.0008 0.9992 97.89 17.5 8,954,743 14,053 0.0016 0.9984 97.81 18.5 8,213,311 5,475 0.0007 0.9993 97.66 19.5 7,794,683 13,147 0.0017 0.9983 97.60 20.5 7,213,280 7,380 0.0010 0.9990 97.43 21.5 6,433,352 7,689 0.0012 0.9988 97.33 22.5 5,965,921 6,880 0.0012 0.9988 97.22 23.5 5,459,504 3,917 0.0007 0.9993 97.10 24.5 5,256,633 2,714 0.0005 0.9995 97.03 25.5 5,166,027 5,645 0.0011 0.9989 96.98 26.5 4,925,030 3,000 0.0006 0.9994 96.88 27.5 4,829,419 1,583 0.0003 0.9997 96.82 28.5 4,724,782 4,079 0.0009 0.9991 96.79 29.5 4,581,503 4,239 0.0009 0.9991 96.70 30.5 4,437,087 4,965 0.0011 0.9989 96.61 31.5 4,082,329 2,290 0.0006 0.9994 96.51 32.5 3,811,113 2,834 0.0007 0.9993 96.45 33.5 3,520,245 2,596 0.0007 0.9993 96.38 34.5 3,101,424 2,836 0.0009 0.9991 96.31 35.5 2,586,551 3,839 0.0015 0.9985 96.22 36.5 2,115,778 2,118 0.0010 0.9990 96.08 37.5 1,667,276 4,176 0.0025 0.9975 95.98 38.5 1,189,391 2,796 0.0024 0.9976 95.74 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 360 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1956-2017 EXPERIENCE BAND 1968-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 844,325 7,392 0.0088 0.9912 95.52 40.5 563,491 21,420 0.0380 0.9620 94.68 41.5 341,547 13,386 0.0392 0.9608 91.08 42.5 207,764 15,425 0.0742 0.9258 87.51 43.5 100,466 12,381 0.1232 0.8768 81.01 44.5 52,807 1,588 0.0301 0.9699 71.03 45.5 32,019 2,244 0.0701 0.9299 68.89 46.5 20,458 979 0.0478 0.9522 64.07 47.5 15,531 889 0.0572 0.9428 61.00 48.5 10,079 1,767 0.1753 0.8247 57.51 49.5 5,438 371 0.0682 0.9318 47.43 50.5 44.19 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 361 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 362 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 i:S Q. i:S Q. �� 00 00 NN NN MN :8 � '° M mm mm �� • • w > "' => u � <( z i3 "' 0 .---< • v •' • 0 • / • • ' •' -· . 0 • �\ • • •' I v • � I'\ •' I .• / - \ •• y '4'4'4'4'4 I/ i '4'4'4'4'4<4 v I •• •'/ ••• ,.• v v •• • • • • • -: • • • • • /- � . • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES ORIGINAL LIFE TABLE PLACEMENT BAND 1932-2017 EXPERIENCE BAND 1963-2017 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 1,689,882 1,095 0.0006 0.9994 100.00 0.5 1,795,547 60,101 0.0335 0.9665 99.94 1.5 1,726,320 49,148 0.0285 0.9715 96.59 2.5 1,662,742 57,667 0.0347 0.9653 93.84 3.5 1,584,622 65,611 0.0414 0.9586 90.59 4.5 1,503,823 68,426 0.0455 0.9545 86.84 5.5 1,417,193 55,180 0.0389 0.9611 82.88 6.5 1,351,808 48,089 0.0356 0.9644 79.66 7.5 1,288,826 47,283 0.0367 0.9633 76.82 8.5 1,228,788 45,708 0.0372 0.9628 74.00 9.5 1,161,915 40,759 0.0351 0.9649 71.25 10.5 1,108,713 33,327 0.0301 0.9699 68.75 11.5 1,071,154 39,069 0.0365 0.9635 66.69 12.5 1,020,456 29,233 0.0286 0.9714 64.25 13.5 984,503 25,419 0.0258 0.9742 62.41 14.5 947,491 25,147 0.0265 0.9735 60.80 15.5 916,211 19,617 0.0214 0.9786 59.19 16.5 897,036 20,039 0.0223 0.9777 57.92 17.5 869,376 15,549 0.0179 0.9821 56.63 18.5 851,836 18,077 0.0212 0.9788 55.61 19.5 827,015 18,567 0.0225 0.9775 54.43 20.5 802,942 13,764 0.0171 0.9829 53.21 21.5 785,214 22,521 0.0287 0.9713 52.30 22.5 758,216 10,204 0.0135 0.9865 50.80 23.5 744,277 12,899 0.0173 0.9827 50.12 24.5 726,301 16,440 0.0226 0.9774 49.25 25.5 698,085 11,976 0.0172 0.9828 48.13 26.5 685,004 10,561 0.0154 0.9846 47.31 27.5 645,720 9,335 0.0145 0.9855 46.58 28.5 632,438 7,928 0.0125 0.9875 45.90 29.5 618,751 7,018 0.0113 0.9887 45.33 30.5 605,266 8,147 0.0135 0.9865 44.81 31.5 576,544 7,021 0.0122 0.9878 44.21 32.5 561,032 6,976 0.0124 0.9876 43.67 33.5 541,236 5,422 0.0100 0.9900 43.13 34.5 511,649 5,561 0.0109 0.9891 42.70 35.5 455,902 5,956 0.0131 0.9869 42.23 36.5 408,492 7,828 0.0192 0.9808 41.68 37.5 378,149 13,365 0.0353 0.9647 40.88 38.5 339,545 4,987 0.0147 0.9853 39.44 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 363 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1932-2017 EXPERIENCE BAND 1963-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 303,443 6,484 0.0214 0.9786 38.86 40.5 265,813 3,856 0.0145 0.9855 38.03 41.5 230,218 2,486 0.0108 0.9892 37.48 42.5 200,200 3,540 0.0177 0.9823 37.07 43.5 177,186 2,807 0.0158 0.9842 36.42 44.5 156,904 2,845 0.0181 0.9819 35.84 45.5 136,323 2,038 0.0150 0.9850 35.19 46.5 114,118 2,332 0.0204 0.9796 34.66 47.5 92,284 2,497 0.0271 0.9729 33.96 48.5 75,813 3,290 0.0434 0.9566 33.04 49.5 59,854 2,307 0.0385 0.9615 31.60 50.5 46,089 2,593 0.0563 0.9437 30.38 51.5 32,679 2,487 0.0761 0.9239 28.68 52.5 22,217 2,615 0.1177 0.8823 26.49 53.5 11,088 388 0.0350 0.9650 23.37 54.5 2,844 154 0.0540 0.9460 22.56 55.5 21.34 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 364 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES ORIGINAL LIFE TABLE PLACEMENT BAND 1962-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 353,085 803 0.0023 0.9977 100.00 0.5 361,961 5,134 0.0142 0.9858 99.77 1.5 375,459 6,597 0.0176 0.9824 98.36 2.5 366,066 8,517 0.0233 0.9767 96.63 3.5 352,197 3,860 0.0110 0.9890 94.38 4.5 369,560 6,691 0.0181 0.9819 93.35 5.5 416,809 10,865 0.0261 0.9739 91.66 6.5 466,323 7,811 0.0168 0.9832 89.27 7.5 485,693 7,094 0.0146 0.9854 87.77 8.5 506,989 11,593 0.0229 0.9771 86.49 9.5 520,006 11,145 0.0214 0.9786 84.51 10.5 544,929 9,966 0.0183 0.9817 82.70 11.5 582,752 15,289 0.0262 0.9738 81.19 12.5 605,209 12,199 0.0202 0.9798 79.06 13.5 615,279 10,664 0.0173 0.9827 77.46 14.5 619,430 12,768 0.0206 0.9794 76.12 15.5 626,124 9,078 0.0145 0.9855 74.55 16.5 644,813 10,376 0.0161 0.9839 73.47 17.5 661,554 8,826 0.0133 0.9867 72.29 18.5 670,581 12,980 0.0194 0.9806 71.33 19.5 668,250 12,279 0.0184 0.9816 69.94 20.5 666,319 9,597 0.0144 0.9856 68.66 21.5 665,244 10,020 0.0151 0.9849 67.67 22.5 661,074 8,209 0.0124 0.9876 66.65 23.5 662,677 9,886 0.0149 0.9851 65.82 24.5 666,419 11,015 0.0165 0.9835 64.84 25.5 679,276 7,215 0.0106 0.9894 63.77 26.5 668,879 9,113 0.0136 0.9864 63.09 27.5 627,648 8,033 0.0128 0.9872 62.23 28.5 614,281 7,399 0.0120 0.9880 61.44 29.5 600,200 5,661 0.0094 0.9906 60.70 30.5 587,865 4,976 0.0085 0.9915 60.12 31.5 562,314 5,034 0.0090 0.9910 59.62 32.5 548,788 4,962 0.0090 0.9910 59.08 33.5 531,007 4,361 0.0082 0.9918 58.55 34.5 502,481 4,382 0.0087 0.9913 58.07 35.5 447,913 3,879 0.0087 0.9913 57.56 36.5 402,579 4,433 0.0110 0.9890 57.06 37.5 375,631 11,978 0.0319 0.9681 56.43 38.5 338,415 4,064 0.0120 0.9880 54.63 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 365 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1962-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 303,236 6,277 0.0207 0.9793 53.98 40.5 265,813 3,856 0.0145 0.9855 52.86 41.5 230,218 2,486 0.0108 0.9892 52.09 42.5 200,200 3,540 0.0177 0.9823 51.53 43.5 177,186 2,807 0.0158 0.9842 50.62 44.5 156,904 2,845 0.0181 0.9819 49.82 45.5 136,323 2,038 0.0150 0.9850 48.91 46.5 114,118 2,332 0.0204 0.9796 48.18 47.5 92,284 2,497 0.0271 0.9729 47.20 48.5 75,813 3,290 0.0434 0.9566 45.92 49.5 59,854 2,307 0.0385 0.9615 43.93 50.5 46,089 2,593 0.0563 0.9437 42.24 51.5 32,679 2,487 0.0761 0.9239 39.86 52.5 22,217 2,615 0.1177 0.8823 36.82 53.5 11,088 388 0.0350 0.9650 32.49 54.5 2,844 154 0.0540 0.9460 31.35 55.5 29.66 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 366 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 7 3 S T R E E T L I G H T I N G A N D S I G N A L S Y S T E M S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 367 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 i:S Q. i:S Q. �� 00 00 NN NN ,..:.. ..:.. :8 � "' � mm mm �� • • I/ w > "' => u � <( z i3 "' "' / 0 ,..; '":"" / 0 "'\ v -c � 0 .. / � •• /.-·: • • . .. • v •' • • .. " .· . �· / .• • v I/ .......... }'L .. - • • • • • • ;· 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS ORIGINAL LIFE TABLE PLACEMENT BAND 1952-2017 EXPERIENCE BAND 1967-2017 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 9,633,452 9,378 0.0010 0.9990 100.00 0.5 9,673,480 117,389 0.0121 0.9879 99.90 1.5 9,467,684 76,070 0.0080 0.9920 98.69 2.5 9,362,628 102,723 0.0110 0.9890 97.90 3.5 9,185,493 80,524 0.0088 0.9912 96.82 4.5 8,899,963 76,469 0.0086 0.9914 95.97 5.5 8,682,762 90,883 0.0105 0.9895 95.15 6.5 8,500,662 84,851 0.0100 0.9900 94.15 7.5 8,182,191 75,712 0.0093 0.9907 93.21 8.5 7,503,912 66,207 0.0088 0.9912 92.35 9.5 7,054,799 92,344 0.0131 0.9869 91.54 10.5 6,542,436 80,989 0.0124 0.9876 90.34 11.5 6,368,490 59,175 0.0093 0.9907 89.22 12.5 6,208,405 42,921 0.0069 0.9931 88.39 13.5 5,923,776 51,504 0.0087 0.9913 87.78 14.5 5,802,590 62,953 0.0108 0.9892 87.02 15.5 5,592,007 71,753 0.0128 0.9872 86.07 16.5 5,333,644 62,608 0.0117 0.9883 84.97 17.5 5,173,715 44,307 0.0086 0.9914 83.97 18.5 4,902,585 47,562 0.0097 0.9903 83.25 19.5 4,748,984 45,519 0.0096 0.9904 82.44 20.5 4,501,572 70,017 0.0156 0.9844 81.65 21.5 4,340,702 33,777 0.0078 0.9922 80.38 22.5 4,137,546 32,276 0.0078 0.9922 79.76 23.5 3,976,466 28,179 0.0071 0.9929 79.14 24.5 3,786,071 29,423 0.0078 0.9922 78.58 25.5 3,654,436 48,879 0.0134 0.9866 77.96 26.5 3,501,030 42,162 0.0120 0.9880 76.92 27.5 3,398,752 21,726 0.0064 0.9936 76.00 28.5 3,313,958 25,397 0.0077 0.9923 75.51 29.5 3,190,044 27,519 0.0086 0.9914 74.93 30.5 3,074,524 43,882 0.0143 0.9857 74.28 31.5 2,931,757 25,128 0.0086 0.9914 73.22 32.5 2,592,567 19,023 0.0073 0.9927 72.60 33.5 2,402,230 19,796 0.0082 0.9918 72.06 34.5 2,153,906 13,956 0.0065 0.9935 71.47 35.5 1,742,808 11,923 0.0068 0.9932 71.01 36.5 1,502,189 11,367 0.0076 0.9924 70.52 37.5 1,366,825 14,545 0.0106 0.9894 69.99 38.5 1,300,832 10,093 0.0078 0.9922 69.24 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 368 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1952-2017 EXPERIENCE BAND 1967-2017 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 1,181,740 17,719 0.0150 0.9850 68.71 40.5 997,662 11,909 0.0119 0.9881 67.68 41.5 867,938 14,145 0.0163 0.9837 66.87 42.5 817,946 12,569 0.0154 0.9846 65.78 43.5 783,939 17,463 0.0223 0.9777 64.77 44.5 728,420 8,625 0.0118 0.9882 63.32 45.5 707,344 26,573 0.0376 0.9624 62.57 46.5 664,677 17,364 0.0261 0.9739 60.22 47.5 631,823 15,503 0.0245 0.9755 58.65 48.5 583,502 13,796 0.0236 0.9764 57.21 49.5 533,248 23,153 0.0434 0.9566 55.86 50.5 478,698 18,344 0.0383 0.9617 53.43 51.5 371,931 18,892 0.0508 0.9492 51.39 52.5 310,687 23,335 0.0751 0.9249 48.78 53.5 234,664 18,305 0.0780 0.9220 45.11 54.5 177,816 3,145 0.0177 0.9823 41.59 55.5 143,184 4,736 0.0331 0.9669 40.86 56.5 127,148 2,145 0.0169 0.9831 39.51 57.5 122,061 4,239 0.0347 0.9653 38.84 58.5 113,708 2,422 0.0213 0.9787 37.49 59.5 110,101 571 0.0052 0.9948 36.69 60.5 108,821 455 0.0042 0.9958 36.50 61.5 104,567 1,330 0.0127 0.9873 36.35 62.5 103,237 1,195 0.0116 0.9884 35.89 63.5 35.47 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 369 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS ORIGINAL LIFE TABLE PLACEMENT BAND 1952-2017 EXPERIENCE BAND 1988-2017 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 6,304,148 9,378 0.0015 0.9985 100.00 0.5 6,327,526 60,028 0.0095 0.9905 99.85 1.5 6,235,104 36,193 0.0058 0.9942 98.90 2.5 6,435,358 66,374 0.0103 0.9897 98.33 3.5 6,405,149 52,289 0.0082 0.9918 97.32 4.5 6,367,014 50,327 0.0079 0.9921 96.52 5.5 6,648,171 64,900 0.0098 0.9902 95.76 6.5 6,689,521 57,953 0.0087 0.9913 94.82 7.5 6,560,257 55,936 0.0085 0.9915 94.00 8.5 5,951,115 47,096 0.0079 0.9921 93.20 9.5 5,640,427 56,687 0.0101 0.9899 92.46 10.5 5,333,995 63,865 0.0120 0.9880 91.53 11.5 5,272,366 34,042 0.0065 0.9935 90.44 12.5 5,025,087 27,537 0.0055 0.9945 89.85 13.5 4,788,256 30,236 0.0063 0.9937 89.36 14.5 4,628,409 40,604 0.0088 0.9912 88.80 15.5 4,455,979 49,361 0.0111 0.9889 88.02 16.5 4,240,433 26,982 0.0064 0.9936 87.04 17.5 4,139,490 26,125 0.0063 0.9937 86.49 18.5 3,929,971 28,171 0.0072 0.9928 85.94 19.5 3,838,675 26,795 0.0070 0.9930 85.33 20.5 3,656,893 30,162 0.0082 0.9918 84.73 21.5 3,641,417 15,987 0.0044 0.9956 84.03 22.5 3,510,375 24,713 0.0070 0.9930 83.66 23.5 3,442,789 22,449 0.0065 0.9935 83.07 24.5 3,337,763 21,060 0.0063 0.9937 82.53 25.5 3,297,559 44,728 0.0136 0.9864 82.01 26.5 3,173,964 31,874 0.0100 0.9900 80.90 27.5 3,142,683 15,914 0.0051 0.9949 80.09 28.5 3,071,686 20,767 0.0068 0.9932 79.68 29.5 2,957,589 22,424 0.0076 0.9924 79.14 30.5 2,860,230 17,691 0.0062 0.9938 78.54 31.5 2,754,185 20,127 0.0073 0.9927 78.06 32.5 2,427,233 19,023 0.0078 0.9922 77.49 33.5 2,394,482 19,781 0.0083 0.9917 76.88 34.5 2,146,173 13,447 0.0063 0.9937 76.24 35.5 1,742,808 11,923 0.0068 0.9932 75.77 36.5 1,502,189 11,367 0.0076 0.9924 75.25 37.5 1,366,825 14,545 0.0106 0.9894 74.68 38.5 1,300,832 10,093 0.0078 0.9922 73.88 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 370 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1952-2017 EXPERIENCE BAND 1988-2017 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 1,181,740 17,719 0.0150 0.9850 73.31 40.5 997,662 11,909 0.0119 0.9881 72.21 41.5 867,938 14,145 0.0163 0.9837 71.35 42.5 817,946 12,569 0.0154 0.9846 70.19 43.5 783,939 17,463 0.0223 0.9777 69.11 44.5 728,420 8,625 0.0118 0.9882 67.57 45.5 707,344 26,573 0.0376 0.9624 66.77 46.5 664,677 17,364 0.0261 0.9739 64.26 47.5 631,823 15,503 0.0245 0.9755 62.58 48.5 583,502 13,796 0.0236 0.9764 61.05 49.5 533,248 23,153 0.0434 0.9566 59.60 50.5 478,698 18,344 0.0383 0.9617 57.02 51.5 371,931 18,892 0.0508 0.9492 54.83 52.5 310,687 23,335 0.0751 0.9249 52.05 53.5 234,664 18,305 0.0780 0.9220 48.14 54.5 177,816 3,145 0.0177 0.9823 44.38 55.5 143,184 4,736 0.0331 0.9669 43.60 56.5 127,148 2,145 0.0169 0.9831 42.15 57.5 122,061 4,239 0.0347 0.9653 41.44 58.5 113,708 2,422 0.0213 0.9787 40.00 59.5 110,101 571 0.0052 0.9948 39.15 60.5 108,821 455 0.0042 0.9958 38.95 61.5 104,567 1,330 0.0127 0.9873 38.79 62.5 103,237 1,195 0.0116 0.9884 38.29 63.5 37.85 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 371 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 8 9 . 2 L A N D R I G H T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 372 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� o 00 NN NN mm mm �� • w > "' => u � <( z i3 "' 0 st" ,:,:: l/ ' lJ) �, / � 0 \ L--- � � � L--- L--- v -: I • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 389.2 LAND RIGHTS ORIGINAL LIFE TABLE PLACEMENT BAND 1992-2007 EXPERIENCE BAND 1992-2017 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 74,342 0.0000 1.0000 100.00 0.5 74,342 0.0000 1.0000 100.00 1.5 74,342 0.0000 1.0000 100.00 2.5 74,342 0.0000 1.0000 100.00 3.5 74,342 0.0000 1.0000 100.00 4.5 74,342 0.0000 1.0000 100.00 5.5 74,342 0.0000 1.0000 100.00 6.5 74,342 0.0000 1.0000 100.00 7.5 74,342 0.0000 1.0000 100.00 8.5 74,342 0.0000 1.0000 100.00 9.5 74,342 0.0000 1.0000 100.00 10.5 23,404 0.0000 1.0000 100.00 11.5 1,496 0.0000 1.0000 100.00 12.5 1,496 0.0000 1.0000 100.00 13.5 1,496 0.0000 1.0000 100.00 14.5 1,496 0.0000 1.0000 100.00 15.5 1,496 0.0000 1.0000 100.00 16.5 1,496 0.0000 1.0000 100.00 17.5 1,496 0.0000 1.0000 100.00 18.5 1,496 27 0.0181 0.9819 100.00 19.5 1,469 0.0000 1.0000 98.19 20.5 1,469 0.0000 1.0000 98.19 21.5 1,469 0.0000 1.0000 98.19 22.5 1,469 0.0000 1.0000 98.19 23.5 1,469 0.0000 1.0000 98.19 24.5 1,052 0.0000 1.0000 98.19 25.5 98.19 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 373 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 9 0 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 374 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN 66 M� mm �� • w > "' => u � <( z i3 "' N J 0 C<'. 0 v LI) � I" / � \. v L> / v . v •' v ;/ .-; v • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1910-2017 EXPERIENCE BAND 1930-2017 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 19,989,094 50 0.0000 1.0000 100.00 0.5 16,594,956 28,829 0.0017 0.9983 100.00 1.5 16,024,316 9,495 0.0006 0.9994 99.83 2.5 15,607,587 51,035 0.0033 0.9967 99.77 3.5 15,253,405 26,954 0.0018 0.9982 99.44 4.5 14,552,107 244,121 0.0168 0.9832 99.26 5.5 13,285,875 134,079 0.0101 0.9899 97.60 6.5 10,695,520 15,666 0.0015 0.9985 96.61 7.5 10,203,372 3,079 0.0003 0.9997 96.47 8.5 10,031,786 4,246 0.0004 0.9996 96.44 9.5 9,798,396 7,784 0.0008 0.9992 96.40 10.5 9,661,839 10,314 0.0011 0.9989 96.33 11.5 8,914,389 12,961 0.0015 0.9985 96.22 12.5 8,593,720 53,852 0.0063 0.9937 96.08 13.5 8,382,675 5,285 0.0006 0.9994 95.48 14.5 8,208,453 7,827 0.0010 0.9990 95.42 15.5 8,133,154 4,858 0.0006 0.9994 95.33 16.5 8,016,178 6,606 0.0008 0.9992 95.27 17.5 7,852,840 20,131 0.0026 0.9974 95.20 18.5 7,714,484 32,252 0.0042 0.9958 94.95 19.5 7,331,890 106,783 0.0146 0.9854 94.55 20.5 6,524,851 21,732 0.0033 0.9967 93.18 21.5 6,267,580 56,275 0.0090 0.9910 92.87 22.5 5,727,722 65,115 0.0114 0.9886 92.03 23.5 5,324,540 54,270 0.0102 0.9898 90.99 24.5 5,044,595 24,808 0.0049 0.9951 90.06 25.5 4,730,542 21,415 0.0045 0.9955 89.62 26.5 4,301,783 43,373 0.0101 0.9899 89.21 27.5 3,204,329 13,560 0.0042 0.9958 88.31 28.5 3,049,536 11,687 0.0038 0.9962 87.94 29.5 2,781,681 24,193 0.0087 0.9913 87.60 30.5 2,328,350 9,732 0.0042 0.9958 86.84 31.5 2,032,150 83,201 0.0409 0.9591 86.48 32.5 1,771,844 2,447 0.0014 0.9986 82.94 33.5 1,115,651 17,887 0.0160 0.9840 82.82 34.5 1,082,889 14,985 0.0138 0.9862 81.49 35.5 462,598 27,273 0.0590 0.9410 80.37 36.5 196,004 799 0.0041 0.9959 75.63 37.5 177,516 559 0.0031 0.9969 75.32 38.5 124,501 262 0.0021 0.9979 75.08 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 375 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1910-2017 EXPERIENCE BAND 1930-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 124,239 416 0.0033 0.9967 74.92 40.5 120,906 179 0.0015 0.9985 74.67 41.5 120,726 1,051 0.0087 0.9913 74.56 42.5 110,586 30 0.0003 0.9997 73.91 43.5 107,994 623 0.0058 0.9942 73.89 44.5 107,371 0.0000 1.0000 73.47 45.5 107,371 0.0000 1.0000 73.47 46.5 107,371 0.0000 1.0000 73.47 47.5 102,140 1,800 0.0176 0.9824 73.47 48.5 69,365 3,278 0.0473 0.9527 72.17 49.5 64,859 0.0000 1.0000 68.76 50.5 63,856 0.0000 1.0000 68.76 51.5 62,327 7,104 0.1140 0.8860 68.76 52.5 50,096 85 0.0017 0.9983 60.92 53.5 50,011 69 0.0014 0.9986 60.82 54.5 14,873 0.0000 1.0000 60.74 55.5 14,873 53 0.0036 0.9964 60.74 56.5 14,820 0.0000 1.0000 60.52 57.5 13,672 0.0000 1.0000 60.52 58.5 10,408 10,408 1.0000 60.52 59.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 376 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 9 2 . 0 1 T R A N S P O R T A T I O N E Q U I P M E N T - L I G H T T R U C K S A N D V A N S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 377 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 iti Q. iti Q. �� 00 00 NN NN a, .:.. � :8 "' � mm mm �� • • w > "' :, u � <( z i3 "' 0 Lil ..-< l/l ' v q- i\ • • 0 / - . v • • --- t.--- • l.->-- - �/ / 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1969-2017 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 8,777,231 1 0.0000 1.0000 100.00 0.5 7,925,532 0.0000 1.0000 100.00 1.5 7,674,505 1 0.0000 1.0000 100.00 2.5 7,178,935 4,631 0.0006 0.9994 100.00 3.5 7,041,271 48,550 0.0069 0.9931 99.94 4.5 6,999,462 63,464 0.0091 0.9909 99.25 5.5 6,876,563 180,598 0.0263 0.9737 98.35 6.5 6,606,842 284,698 0.0431 0.9569 95.76 7.5 6,294,022 472,157 0.0750 0.9250 91.64 8.5 5,467,582 361,907 0.0662 0.9338 84.76 9.5 4,789,046 299,935 0.0626 0.9374 79.15 10.5 4,465,997 434,382 0.0973 0.9027 74.19 11.5 3,574,090 325,394 0.0910 0.9090 66.98 12.5 2,609,720 215,658 0.0826 0.9174 60.88 13.5 2,049,487 140,308 0.0685 0.9315 55.85 14.5 1,617,231 88,695 0.0548 0.9452 52.03 15.5 1,190,317 98,891 0.0831 0.9169 49.17 16.5 978,668 66,436 0.0679 0.9321 45.09 17.5 870,718 47,795 0.0549 0.9451 42.03 18.5 743,813 9,495 0.0128 0.9872 39.72 19.5 734,318 64,692 0.0881 0.9119 39.21 20.5 584,959 58,086 0.0993 0.9007 35.76 21.5 449,706 38,928 0.0866 0.9134 32.21 22.5 371,076 17,686 0.0477 0.9523 29.42 23.5 234,501 0.0000 1.0000 28.02 24.5 131,025 0.0000 1.0000 28.02 25.5 104,507 13,322 0.1275 0.8725 28.02 26.5 39,012 0.0000 1.0000 24.45 27.5 34,447 0.0000 1.0000 24.45 28.5 34,447 0.0000 1.0000 24.45 29.5 34,447 0.0000 1.0000 24.45 30.5 34,447 0.0000 1.0000 24.45 31.5 11,772 0.0000 1.0000 24.45 32.5 11,772 0.0000 1.0000 24.45 33.5 11,772 0.0000 1.0000 24.45 34.5 700 0.0000 1.0000 24.45 35.5 700 0.0000 1.0000 24.45 36.5 700 0.0000 1.0000 24.45 37.5 700 0.0000 1.0000 24.45 38.5 700 0.0000 1.0000 24.45 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 378 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1969-2017 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 24.45 40.5 700 0.0000 1.0000 24.45 41.5 700 0.0000 1.0000 24.45 42.5 700 0.0000 1.0000 24.45 43.5 700 0.0000 1.0000 24.45 44.5 700 0.0000 1.0000 24.45 45.5 700 0.0000 1.0000 24.45 46.5 700 0.0000 1.0000 24.45 47.5 700 0.0000 1.0000 24.45 48.5 700 0.0000 1.0000 24.45 49.5 700 0.0000 1.0000 24.45 50.5 700 700 1.0000 24.45 51.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 379 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1966-2017 EXPERIENCE BAND 1998-2017 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 6,282,267 0.0000 1.0000 100.00 0.5 5,686,071 0.0000 1.0000 100.00 1.5 5,710,701 0.0000 1.0000 100.00 2.5 5,553,439 0.0000 1.0000 100.00 3.5 5,902,570 48,549 0.0082 0.9918 100.00 4.5 6,228,642 63,463 0.0102 0.9898 99.18 5.5 6,324,394 180,598 0.0286 0.9714 98.17 6.5 6,236,969 238,407 0.0382 0.9618 95.36 7.5 5,997,529 465,991 0.0777 0.9223 91.72 8.5 5,233,150 344,110 0.0658 0.9342 84.59 9.5 4,580,123 299,935 0.0655 0.9345 79.03 10.5 4,261,210 409,802 0.0962 0.9038 73.85 11.5 3,416,557 309,463 0.0906 0.9094 66.75 12.5 2,494,893 206,775 0.0829 0.9171 60.71 13.5 1,962,641 127,567 0.0650 0.9350 55.67 14.5 1,566,353 74,450 0.0475 0.9525 52.06 15.5 1,166,520 98,891 0.0848 0.9152 49.58 16.5 958,203 60,489 0.0631 0.9369 45.38 17.5 852,948 40,370 0.0473 0.9527 42.51 18.5 733,468 6,965 0.0095 0.9905 40.50 19.5 726,503 64,692 0.0890 0.9110 40.12 20.5 577,144 58,086 0.1006 0.8994 36.54 21.5 441,891 31,813 0.0720 0.9280 32.87 22.5 370,376 17,686 0.0478 0.9522 30.50 23.5 233,801 0.0000 1.0000 29.04 24.5 130,325 0.0000 1.0000 29.04 25.5 103,807 13,322 0.1283 0.8717 29.04 26.5 38,312 0.0000 1.0000 25.32 27.5 33,747 0.0000 1.0000 25.32 28.5 33,747 0.0000 1.0000 25.32 29.5 33,747 0.0000 1.0000 25.32 30.5 33,747 0.0000 1.0000 25.32 31.5 11,772 0.0000 1.0000 25.32 32.5 11,772 0.0000 1.0000 25.32 33.5 11,772 0.0000 1.0000 25.32 34.5 700 0.0000 1.0000 25.32 35.5 700 0.0000 1.0000 25.32 36.5 700 0.0000 1.0000 25.32 37.5 700 0.0000 1.0000 25.32 38.5 700 0.0000 1.0000 25.32 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 380 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1966-2017 EXPERIENCE BAND 1998-2017 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 25.32 40.5 700 0.0000 1.0000 25.32 41.5 700 0.0000 1.0000 25.32 42.5 700 0.0000 1.0000 25.32 43.5 700 0.0000 1.0000 25.32 44.5 700 0.0000 1.0000 25.32 45.5 700 0.0000 1.0000 25.32 46.5 700 0.0000 1.0000 25.32 47.5 700 0.0000 1.0000 25.32 48.5 700 0.0000 1.0000 25.32 49.5 700 0.0000 1.0000 25.32 50.5 700 700 1.0000 25.32 51.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 381 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 9 2 . 0 5 T R A N S P O R T A T I O N E Q U I P M E N T - M E D I U M T R U C K S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 382 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN J,, .:.. "' � mm �� • w > "' :, u � <( z i3 "' 0 • • I • • • I/ • N • -' • ' • / '° • .... • <(\ • � • / • - • v • / • • v � .:»: /" .( 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1965-2017 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 11,697,325 0.0000 1.0000 100.00 0.5 9,973,047 0.0000 1.0000 100.00 1.5 9,605,049 0.0000 1.0000 100.00 2.5 9,305,302 105 0.0000 1.0000 100.00 3.5 9,295,191 64,341 0.0069 0.9931 100.00 4.5 8,959,846 107,796 0.0120 0.9880 99.31 5.5 8,753,548 247,423 0.0283 0.9717 98.11 6.5 8,333,133 360,877 0.0433 0.9567 95.34 7.5 7,913,126 302,260 0.0382 0.9618 91.21 8.5 6,499,375 441,078 0.0679 0.9321 87.73 9.5 5,690,513 286,148 0.0503 0.9497 81.77 10.5 5,334,269 316,426 0.0593 0.9407 77.66 11.5 4,294,273 375,939 0.0875 0.9125 73.05 12.5 2,998,833 350,199 0.1168 0.8832 66.66 13.5 2,259,263 250,353 0.1108 0.8892 58.87 14.5 1,977,429 53,879 0.0272 0.9728 52.35 15.5 1,581,812 81,755 0.0517 0.9483 50.92 16.5 1,359,706 69,554 0.0512 0.9488 48.29 17.5 1,122,900 77,750 0.0692 0.9308 45.82 18.5 999,298 29,658 0.0297 0.9703 42.65 19.5 969,640 89,386 0.0922 0.9078 41.38 20.5 753,332 21,454 0.0285 0.9715 37.57 21.5 705,096 0.0000 1.0000 36.50 22.5 649,699 9,485 0.0146 0.9854 36.50 23.5 617,701 70,218 0.1137 0.8863 35.97 24.5 351,267 37,001 0.1053 0.8947 31.88 25.5 251,532 20,178 0.0802 0.9198 28.52 26.5 192,907 29 0.0001 0.9999 26.23 27.5 174,983 32,384 0.1851 0.8149 26.23 28.5 126,822 1,865 0.0147 0.9853 21.37 29.5 124,957 23,830 0.1907 0.8093 21.06 30.5 64,192 5,728 0.0892 0.9108 17.04 31.5 58,464 0.0000 1.0000 15.52 32.5 24,395 0.0000 1.0000 15.52 33.5 24,395 24,395 1.0000 15.52 34.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 383 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 9 2 . 0 9 T R A N S P O R T A T I O N E Q U I P M E N T - T R A I L E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 384 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 i:S Q. i:S Q. �� 00 00 NN NN $ ;!; O'J J-, m� mm mm �� • • w > "' => u � <( z i3 "' 0 lJ) N lJ) ' l/ lJ) �' � \ 0 / - »> \ � --- • � � r • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1934-2017 EXPERIENCE BAND 1964-2017 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 4,059,742 0.0000 1.0000 100.00 0.5 3,948,875 0.0000 1.0000 100.00 1.5 3,958,783 0.0000 1.0000 100.00 2.5 3,405,432 1,549 0.0005 0.9995 100.00 3.5 3,391,808 1,558 0.0005 0.9995 99.95 4.5 3,294,115 2,599 0.0008 0.9992 99.91 5.5 3,272,314 14,750 0.0045 0.9955 99.83 6.5 3,021,029 0.0000 1.0000 99.38 7.5 2,995,032 0.0000 1.0000 99.38 8.5 2,974,606 31,688 0.0107 0.9893 99.38 9.5 2,648,839 0.0000 1.0000 98.32 10.5 2,283,447 915 0.0004 0.9996 98.32 11.5 2,022,721 827 0.0004 0.9996 98.28 12.5 1,963,218 0.0000 1.0000 98.24 13.5 1,918,229 2,636 0.0014 0.9986 98.24 14.5 1,875,593 291 0.0002 0.9998 98.11 15.5 1,834,349 982 0.0005 0.9995 98.09 16.5 1,831,998 8,633 0.0047 0.9953 98.04 17.5 1,808,934 672 0.0004 0.9996 97.58 18.5 1,792,204 22,742 0.0127 0.9873 97.54 19.5 1,670,173 75,266 0.0451 0.9549 96.30 20.5 1,497,429 8,754 0.0058 0.9942 91.96 21.5 1,448,351 8,410 0.0058 0.9942 91.43 22.5 948,785 11,524 0.0121 0.9879 90.89 23.5 766,647 71,055 0.0927 0.9073 89.79 24.5 577,191 11,739 0.0203 0.9797 81.47 25.5 400,244 3,002 0.0075 0.9925 79.81 26.5 340,420 8,750 0.0257 0.9743 79.21 27.5 283,002 0.0000 1.0000 77.18 28.5 259,329 1,350 0.0052 0.9948 77.18 29.5 245,702 25,221 0.1026 0.8974 76.78 30.5 216,437 5,739 0.0265 0.9735 68.89 31.5 205,271 3,772 0.0184 0.9816 67.07 32.5 188,791 12,380 0.0656 0.9344 65.83 33.5 148,093 13,428 0.0907 0.9093 61.52 34.5 121,861 0.0000 1.0000 55.94 35.5 103,759 0.0000 1.0000 55.94 36.5 99,227 777 0.0078 0.9922 55.94 37.5 80,150 1,033 0.0129 0.9871 55.50 38.5 78,967 0.0000 1.0000 54.79 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 385 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1934-2017 EXPERIENCE BAND 1964-2017 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 73,771 4,370 0.0592 0.9408 54.79 40.5 65,534 0.0000 1.0000 51.54 41.5 61,038 1,886 0.0309 0.9691 51.54 42.5 59,153 1,853 0.0313 0.9687 49.95 43.5 50,810 0.0000 1.0000 48.38 44.5 50,810 689 0.0136 0.9864 48.38 45.5 47,145 756 0.0160 0.9840 47.73 46.5 43,072 404 0.0094 0.9906 46.96 47.5 40,006 0.0000 1.0000 46.52 48.5 40,006 0.0000 1.0000 46.52 49.5 40,006 0.0000 1.0000 46.52 50.5 33,966 2,088 0.0615 0.9385 46.52 51.5 25,538 0.0000 1.0000 43.66 52.5 25,538 0.0000 1.0000 43.66 53.5 21,021 0.0000 1.0000 43.66 54.5 15,374 0.0000 1.0000 43.66 55.5 10,824 0.0000 1.0000 43.66 56.5 10,824 0.0000 1.0000 43.66 57.5 5,961 0.0000 1.0000 43.66 58.5 5,961 0.0000 1.0000 43.66 59.5 43.66 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 386 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1955-2017 EXPERIENCE BAND 1998-2017 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 2,338,533 0.0000 1.0000 100.00 0.5 2,319,498 0.0000 1.0000 100.00 1.5 2,358,805 0.0000 1.0000 100.00 2.5 2,297,137 0.0000 1.0000 100.00 3.5 2,448,928 1,558 0.0006 0.9994 100.00 4.5 2,465,857 0.0000 1.0000 99.94 5.5 2,605,903 0.0000 1.0000 99.94 6.5 2,426,190 0.0000 1.0000 99.94 7.5 2,453,034 0.0000 1.0000 99.94 8.5 2,455,121 0.0000 1.0000 99.94 9.5 2,177,752 0.0000 1.0000 99.94 10.5 1,818,012 0.0000 1.0000 99.94 11.5 1,638,894 827 0.0005 0.9995 99.94 12.5 1,593,809 0.0000 1.0000 99.89 13.5 1,585,771 2,636 0.0017 0.9983 99.89 14.5 1,634,279 0.0000 1.0000 99.72 15.5 1,653,019 725 0.0004 0.9996 99.72 16.5 1,664,132 8,633 0.0052 0.9948 99.68 17.5 1,672,465 653 0.0004 0.9996 99.16 18.5 1,655,904 21,209 0.0128 0.9872 99.12 19.5 1,559,644 75,266 0.0483 0.9517 97.85 20.5 1,390,766 8,675 0.0062 0.9938 93.13 21.5 1,346,263 8,410 0.0062 0.9938 92.55 22.5 855,606 11,524 0.0135 0.9865 91.97 23.5 679,957 71,055 0.1045 0.8955 90.73 24.5 490,502 11,715 0.0239 0.9761 81.25 25.5 327,117 3,002 0.0092 0.9908 79.31 26.5 281,926 8,750 0.0310 0.9690 78.58 27.5 230,941 0.0000 1.0000 76.14 28.5 207,269 1,350 0.0065 0.9935 76.14 29.5 193,616 25,221 0.1303 0.8697 75.65 30.5 170,391 5,739 0.0337 0.9663 65.79 31.5 165,565 3,772 0.0228 0.9772 63.58 32.5 149,085 11,316 0.0759 0.9241 62.13 33.5 113,968 13,428 0.1178 0.8822 57.41 34.5 93,382 0.0000 1.0000 50.65 35.5 86,117 0.0000 1.0000 50.65 36.5 81,585 751 0.0092 0.9908 50.65 37.5 69,282 0.0000 1.0000 50.18 38.5 71,846 0.0000 1.0000 50.18 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 387 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1955-2017 EXPERIENCE BAND 1998-2017 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 72,611 4,370 0.0602 0.9398 50.18 40.5 64,374 0.0000 1.0000 47.16 41.5 59,879 1,886 0.0315 0.9685 47.16 42.5 59,153 1,853 0.0313 0.9687 45.68 43.5 50,810 0.0000 1.0000 44.24 44.5 50,810 689 0.0136 0.9864 44.24 45.5 47,145 756 0.0160 0.9840 43.65 46.5 43,072 404 0.0094 0.9906 42.94 47.5 40,006 0.0000 1.0000 42.54 48.5 40,006 0.0000 1.0000 42.54 49.5 40,006 0.0000 1.0000 42.54 50.5 33,966 2,088 0.0615 0.9385 42.54 51.5 25,538 0.0000 1.0000 39.93 52.5 25,538 0.0000 1.0000 39.93 53.5 21,021 0.0000 1.0000 39.93 54.5 15,374 0.0000 1.0000 39.93 55.5 10,824 0.0000 1.0000 39.93 56.5 10,824 0.0000 1.0000 39.93 57.5 5,961 0.0000 1.0000 39.93 58.5 5,961 0.0000 1.0000 39.93 59.5 39.93 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 388 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 9 6 . 0 3 L I G H T P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 389 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN 8� om N� • w > "' :, u � <( z i3 "' 0 Vl ' a, l/ �\ - \ • .../ • L----' Li � - l--- � / ./ I 0 M 0 s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1992-2017 EXPERIENCE BAND 2000-2017 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 6,325,197 0.0000 1.0000 100.00 0.5 5,294,355 0.0000 1.0000 100.00 1.5 5,294,355 0.0000 1.0000 100.00 2.5 4,181,483 0.0000 1.0000 100.00 3.5 4,213,691 89,843 0.0213 0.9787 100.00 4.5 4,183,804 0.0000 1.0000 97.87 5.5 3,881,934 494,963 0.1275 0.8725 97.87 6.5 2,279,592 290,824 0.1276 0.8724 85.39 7.5 2,135,096 486,628 0.2279 0.7721 74.50 8.5 1,519,573 374,445 0.2464 0.7536 57.52 9.5 1,145,129 306,003 0.2672 0.7328 43.34 10.5 732,883 125,850 0.1717 0.8283 31.76 11.5 496,814 0.0000 1.0000 26.31 12.5 301,643 0.0000 1.0000 26.31 13.5 301,643 0.0000 1.0000 26.31 14.5 301,643 0.0000 1.0000 26.31 15.5 133,294 0.0000 1.0000 26.31 16.5 133,294 0.0000 1.0000 26.31 17.5 58,129 0.0000 1.0000 26.31 18.5 58,129 58,129 1.0000 26.31 19.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 390 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P WY O M I N G P R O P E R T Y AC C O U N T 3 9 6 . 0 7 H E A V Y P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 391 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 iti Q. iti Q. �� 00 00 NN NN �* o:, N m '° mm �� • • w > "' :, u � <( z i3 "' 0 • � � � J •• •• •• •• •• •• I •• 0 • / -' • ' Lil • ..... • �, •• 2· 0 • /.' • r-: •• • • v. • • • / •• v .. • • v. •• ,,.,,,< •• ? 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP WYOMING PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1949-2017 EXPERIENCE BAND 1967-2017 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 74,158,919 117,261 0.0016 0.9984 100.00 0.5 67,744,128 449,868 0.0066 0.9934 99.84 1.5 63,891,274 838,925 0.0131 0.9869 99.18 2.5 60,997,617 2,796,533 0.0458 0.9542 97.88 3.5 55,653,059 6,382,934 0.1147 0.8853 93.39 4.5 48,886,842 1,948,650 0.0399 0.9601 82.68 5.5 42,679,735 4,229,558 0.0991 0.9009 79.38 6.5 34,817,122 1,969,887 0.0566 0.9434 71.52 7.5 32,353,969 1,342,172 0.0415 0.9585 67.47 8.5 30,334,008 2,534,842 0.0836 0.9164 64.67 9.5 25,614,163 1,413,303 0.0552 0.9448 59.27 10.5 22,788,658 1,429,666 0.0627 0.9373 56.00 11.5 19,857,975 2,043,371 0.1029 0.8971 52.48 12.5 16,510,414 2,225,082 0.1348 0.8652 47.08 13.5 12,358,383 527,041 0.0426 0.9574 40.74 14.5 10,861,404 438,808 0.0404 0.9596 39.00 15.5 9,309,103 260,203 0.0280 0.9720 37.42 16.5 8,560,312 292,091 0.0341 0.9659 36.38 17.5 7,814,701 399,077 0.0511 0.9489 35.14 18.5 7,240,611 825,099 0.1140 0.8860 33.34 19.5 5,815,037 640,314 0.1101 0.8899 29.54 20.5 4,833,022 631,168 0.1306 0.8694 26.29 21.5 3,744,415 28,367 0.0076 0.9924 22.86 22.5 3,534,872 20,965 0.0059 0.9941 22.68 23.5 2,958,596 47,720 0.0161 0.9839 22.55 24.5 2,783,477 53,334 0.0192 0.9808 22.19 25.5 1,899,940 0.0000 1.0000 21.76 26.5 1,832,803 9,804 0.0053 0.9947 21.76 27.5 1,726,703 469,064 0.2717 0.7283 21.64 28.5 1,245,269 86,326 0.0693 0.9307 15.76 29.5 1,155,279 0.0000 1.0000 14.67 30.5 1,075,234 4,004 0.0037 0.9963 14.67 31.5 1,060,012 0.0000 1.0000 14.62 32.5 983,459 0.0000 1.0000 14.62 33.5 632,800 0.0000 1.0000 14.62 34.5 632,800 136,591 0.2159 0.7841 14.62 35.5 496,209 0.0000 1.0000 11.46 36.5 401,609 0.0000 1.0000 11.46 37.5 375,681 243,542 0.6483 0.3517 11.46 38.5 132,139 110,736 0.8380 0.1620 4.03 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 392 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1949-2017 EXPERIENCE BAND 1967-2017 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 21,403 0.0000 1.0000 0.65 40.5 21,403 0.0000 1.0000 0.65 41.5 21,403 11,039 0.5158 0.4842 0.65 42.5 10,364 0.0000 1.0000 0.32 43.5 10,364 2,830 0.2731 0.7269 0.32 44.5 7,534 2,500 0.3318 0.6682 0.23 45.5 5,034 0.0000 1.0000 0.15 46.5 5,034 0.0000 1.0000 0.15 47.5 5,034 0.0000 1.0000 0.15 48.5 5,034 0.0000 1.0000 0.15 49.5 5,034 0.0000 1.0000 0.15 50.5 5,034 0.0000 1.0000 0.15 51.5 5,034 0.0000 1.0000 0.15 52.5 5,034 0.0000 1.0000 0.15 53.5 5,034 0.0000 1.0000 0.15 54.5 5,034 0.0000 1.0000 0.15 55.5 0.15 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 393 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1962-2017 EXPERIENCE BAND 1998-2017 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 56,087,424 117,261 0.0021 0.9979 100.00 0.5 50,787,699 386,652 0.0076 0.9924 99.79 1.5 48,303,259 706,147 0.0146 0.9854 99.03 2.5 47,263,598 2,380,294 0.0504 0.9496 97.58 3.5 44,640,982 5,540,661 0.1241 0.8759 92.67 4.5 39,377,253 1,629,016 0.0414 0.9586 81.17 5.5 35,462,187 3,751,416 0.1058 0.8942 77.81 6.5 29,069,718 1,846,006 0.0635 0.9365 69.58 7.5 27,140,211 931,296 0.0343 0.9657 65.16 8.5 26,078,753 2,334,040 0.0895 0.9105 62.92 9.5 21,629,166 1,113,769 0.0515 0.9485 57.29 10.5 19,476,143 1,389,309 0.0713 0.9287 54.34 11.5 17,262,341 2,023,031 0.1172 0.8828 50.47 12.5 14,386,073 2,190,089 0.1522 0.8478 44.55 13.5 10,764,068 505,069 0.0469 0.9531 37.77 14.5 9,347,016 430,082 0.0460 0.9540 36.00 15.5 8,112,310 245,657 0.0303 0.9697 34.34 16.5 7,469,834 273,265 0.0366 0.9634 33.30 17.5 6,937,814 284,504 0.0410 0.9590 32.08 18.5 6,774,211 806,962 0.1191 0.8809 30.77 19.5 5,379,956 603,428 0.1122 0.8878 27.10 20.5 4,598,896 624,796 0.1359 0.8641 24.06 21.5 3,562,282 21,523 0.0060 0.9940 20.79 22.5 3,360,214 16,635 0.0050 0.9950 20.67 23.5 2,924,860 44,591 0.0152 0.9848 20.57 24.5 2,752,869 53,334 0.0194 0.9806 20.25 25.5 1,880,371 0.0000 1.0000 19.86 26.5 1,820,525 9,804 0.0054 0.9946 19.86 27.5 1,714,425 467,150 0.2725 0.7275 19.75 28.5 1,234,905 86,326 0.0699 0.9301 14.37 29.5 1,144,915 0.0000 1.0000 13.37 30.5 1,064,871 4,004 0.0038 0.9962 13.37 31.5 1,049,648 0.0000 1.0000 13.32 32.5 973,095 0.0000 1.0000 13.32 33.5 622,436 0.0000 1.0000 13.32 34.5 622,436 136,591 0.2194 0.7806 13.32 35.5 490,879 0.0000 1.0000 10.39 36.5 396,279 0.0000 1.0000 10.39 37.5 370,351 243,542 0.6576 0.3424 10.39 38.5 126,809 110,736 0.8733 0.1267 3.56 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 394 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP WYOMING PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1962-2017 EXPERIENCE BAND 1998-2017 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 16,073 0.0000 1.0000 0.45 40.5 16,073 0.0000 1.0000 0.45 41.5 16,073 11,039 0.6868 0.3132 0.45 42.5 5,034 0.0000 1.0000 0.14 43.5 5,034 0.0000 1.0000 0.14 44.5 5,034 0.0000 1.0000 0.14 45.5 5,034 0.0000 1.0000 0.14 46.5 5,034 0.0000 1.0000 0.14 47.5 5,034 0.0000 1.0000 0.14 48.5 5,034 0.0000 1.0000 0.14 49.5 5,034 0.0000 1.0000 0.14 50.5 5,034 0.0000 1.0000 0.14 51.5 5,034 0.0000 1.0000 0.14 52.5 5,034 0.0000 1.0000 0.14 53.5 5,034 0.0000 1.0000 0.14 54.5 5,034 0.0000 1.0000 0.14 55.5 0.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 395 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming &$/,)251,$ 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 396 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 6 0 . 2 L A N D R I G H T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 397 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN .!. ,b �� mm �� • w > "' => 7 u � a:: v <( z ' i3 Ln "' \D 0 <C\ 6 v / - »> � � »: / � J �, 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 360.2 LAND RIGHTS ORIGINAL LIFE TABLE PLACEMENT BAND 1936-2015 EXPERIENCE BAND 1971-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 605,930 0.0000 1.0000 100.00 0.5 625,936 0.0000 1.0000 100.00 1.5 646,710 0.0000 1.0000 100.00 2.5 605,905 0.0000 1.0000 100.00 3.5 608,239 0.0000 1.0000 100.00 4.5 614,848 0.0000 1.0000 100.00 5.5 637,364 0.0000 1.0000 100.00 6.5 683,902 0.0000 1.0000 100.00 7.5 675,768 0.0000 1.0000 100.00 8.5 676,898 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 13.5 725,930 0.0000 1.0000 100.00 14.5 736,043 0.0000 1.0000 100.00 15.5 741,991 0.0000 1.0000 100.00 16.5 744,842 0.0000 1.0000 100.00 17.5 749,939 0.0000 1.0000 100.00 18.5 763,942 0.0000 1.0000 100.00 19.5 779,912 0.0000 1.0000 100.00 20.5 798,360 0.0000 1.0000 100.00 21.5 815,132 0.0000 1.0000 100.00 22.5 851,666 0.0000 1.0000 100.00 23.5 856,163 0.0000 1.0000 100.00 24.5 904,563 0.0000 1.0000 100.00 25.5 902,395 0.0000 1.0000 100.00 26.5 899,750 0.0000 1.0000 100.00 27.5 889,517 0.0000 1.0000 100.00 28.5 885,667 0.0000 1.0000 100.00 29.5 864,921 0.0000 1.0000 100.00 30.5 862,420 0.0000 1.0000 100.00 31.5 797,775 0.0000 1.0000 100.00 32.5 797,775 0.0000 1.0000 100.00 33.5 797,775 0.0000 1.0000 100.00 34.5 952,039 5,563 0.0058 0.9942 100.00 35.5 939,396 5,995 0.0064 0.9936 99.42 36.5 929,212 6,850 0.0074 0.9926 98.78 37.5 921,332 13,374 0.0145 0.9855 98.05 38.5 892,197 9,889 0.0111 0.9889 96.63 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 398 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 360.2 LAND RIGHTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1936-2015 EXPERIENCE BAND 1971-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 848,965 6,358 0.0075 0.9925 95.56 40.5 809,941 8,465 0.0105 0.9895 94.84 41.5 778,235 4,775 0.0061 0.9939 93.85 42.5 729,974 8,876 0.0122 0.9878 93.28 43.5 675,373 5,274 0.0078 0.9922 92.14 44.5 638,126 5,466 0.0086 0.9914 91.42 45.5 604,708 7,034 0.0116 0.9884 90.64 46.5 550,958 6,283 0.0114 0.9886 89.58 47.5 524,669 7,711 0.0147 0.9853 88.56 48.5 496,184 7,591 0.0153 0.9847 87.26 49.5 463,275 7,698 0.0166 0.9834 85.93 50.5 415,058 7,874 0.0190 0.9810 84.50 51.5 392,275 2,936 0.0075 0.9925 82.90 52.5 349,939 6,805 0.0194 0.9806 82.28 53.5 276,679 13,735 0.0496 0.9504 80.68 54.5 259,062 6,306 0.0243 0.9757 76.67 55.5 242,199 2,501 0.0103 0.9897 74.80 56.5 232,220 1 0.0000 1.0000 74.03 57.5 219,319 0.0000 1.0000 74.03 58.5 211,682 0.0000 1.0000 74.03 59.5 196,466 0.0000 1.0000 74.03 60.5 187,825 0.0000 1.0000 74.03 61.5 177,711 1 0.0000 1.0000 74.03 62.5 171,762 0.0000 1.0000 74.03 63.5 168,911 0.0000 1.0000 74.03 64.5 163,815 0.0000 1.0000 74.03 65.5 149,811 0.0000 1.0000 74.03 66.5 132,983 0.0000 1.0000 74.03 67.5 112,025 0.0000 1.0000 74.03 68.5 94,335 0.0000 1.0000 74.03 69.5 56,237 0.0000 1.0000 74.03 70.5 49,791 0.0000 1.0000 74.03 71.5 74.03 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 399 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 6 1 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 400 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN NN ;J; ;;: �� • w > "' => u � J <( z i3 U"l "' 0 <'! ' v U"l U"l' -: <( � 0 v � -> v v /- v ' / .I y 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1912-2017 EXPERIENCE BAND 1942-2017 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 5,306,854 0.0000 1.0000 100.00 0.5 5,289,466 216 0.0000 1.0000 100.00 1.5 5,255,311 0.0000 1.0000 100.00 2.5 5,256,608 225 0.0000 1.0000 100.00 3.5 5,181,168 1,159 0.0002 0.9998 99.99 4.5 4,299,180 131 0.0000 1.0000 99.97 5.5 4,295,326 4,985 0.0012 0.9988 99.97 6.5 3,960,901 0.0000 1.0000 99.85 7.5 3,961,280 5,918 0.0015 0.9985 99.85 8.5 2,526,752 3,208 0.0013 0.9987 99.70 9.5 1,531,625 112 0.0001 0.9999 99.57 10.5 1,528,208 531 0.0003 0.9997 99.57 11.5 1,527,677 14,672 0.0096 0.9904 99.53 12.5 1,501,200 1,654 0.0011 0.9989 98.58 13.5 1,496,116 8,191 0.0055 0.9945 98.47 14.5 1,471,179 395 0.0003 0.9997 97.93 15.5 1,445,450 4,619 0.0032 0.9968 97.90 16.5 1,445,628 2,090 0.0014 0.9986 97.59 17.5 1,455,356 3,066 0.0021 0.9979 97.45 18.5 1,452,290 15,832 0.0109 0.9891 97.24 19.5 1,436,175 0.0000 1.0000 96.18 20.5 1,364,627 363 0.0003 0.9997 96.18 21.5 1,358,320 1,888 0.0014 0.9986 96.16 22.5 1,323,902 2,283 0.0017 0.9983 96.02 23.5 895,617 16,559 0.0185 0.9815 95.86 24.5 839,939 3,478 0.0041 0.9959 94.09 25.5 768,519 12,638 0.0164 0.9836 93.70 26.5 755,881 4,141 0.0055 0.9945 92.16 27.5 716,791 2,719 0.0038 0.9962 91.65 28.5 475,434 3,042 0.0064 0.9936 91.30 29.5 364,022 746 0.0020 0.9980 90.72 30.5 311,624 1,334 0.0043 0.9957 90.53 31.5 273,286 4,200 0.0154 0.9846 90.15 32.5 252,694 6,433 0.0255 0.9745 88.76 33.5 246,261 3,897 0.0158 0.9842 86.50 34.5 240,606 4,782 0.0199 0.9801 85.13 35.5 235,823 1,200 0.0051 0.9949 83.44 36.5 233,508 763 0.0033 0.9967 83.02 37.5 216,010 4,004 0.0185 0.9815 82.74 38.5 185,008 498 0.0027 0.9973 81.21 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 401 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1912-2017 EXPERIENCE BAND 1942-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 181,307 2,487 0.0137 0.9863 80.99 40.5 165,524 28 0.0002 0.9998 79.88 41.5 160,627 6,636 0.0413 0.9587 79.87 42.5 149,050 882 0.0059 0.9941 76.57 43.5 131,943 8,470 0.0642 0.9358 76.11 44.5 123,473 2,841 0.0230 0.9770 71.23 45.5 79,592 1,945 0.0244 0.9756 69.59 46.5 77,647 0.0000 1.0000 67.89 47.5 77,647 0.0000 1.0000 67.89 48.5 77,647 328 0.0042 0.9958 67.89 49.5 76,403 133 0.0017 0.9983 67.60 50.5 75,610 0.0000 1.0000 67.48 51.5 69,499 0.0000 1.0000 67.48 52.5 58,163 0.0000 1.0000 67.48 53.5 58,163 372 0.0064 0.9936 67.48 54.5 51,748 126 0.0024 0.9976 67.05 55.5 51,138 0.0000 1.0000 66.89 56.5 50,205 0.0000 1.0000 66.89 57.5 48,488 0.0000 1.0000 66.89 58.5 43,876 296 0.0067 0.9933 66.89 59.5 38,098 0.0000 1.0000 66.44 60.5 29,902 145 0.0049 0.9951 66.44 61.5 27,376 0.0000 1.0000 66.11 62.5 24,585 0.0000 1.0000 66.11 63.5 20,075 0.0000 1.0000 66.11 64.5 15,938 0.0000 1.0000 66.11 65.5 6,454 0.0000 1.0000 66.11 66.5 2,562 0.0000 1.0000 66.11 67.5 580 0.0000 1.0000 66.11 68.5 438 0.0000 1.0000 66.11 69.5 438 0.0000 1.0000 66.11 70.5 438 0.0000 1.0000 66.11 71.5 438 0.0000 1.0000 66.11 72.5 438 0.0000 1.0000 66.11 73.5 438 0.0000 1.0000 66.11 74.5 66.11 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 402 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 6 2 S T A T I O N E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 403 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN *� �� • w > "' ) => u � <( z i3 "' 0 / ..... v er:: ' • 0 (/ L/"l ' �' \ / 0 � / I/.'.•" I// l j. I • • • /,• �· 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1909-2017 EXPERIENCE BAND 1940-2017 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 35,923,955 91,056 0.0025 0.9975 100.00 0.5 33,959,118 168,087 0.0049 0.9951 99.75 1.5 33,411,777 198,832 0.0060 0.9940 99.25 2.5 32,954,057 120,372 0.0037 0.9963 98.66 3.5 31,322,139 185,365 0.0059 0.9941 98.30 4.5 26,349,328 180,508 0.0069 0.9931 97.72 5.5 26,026,896 268,328 0.0103 0.9897 97.05 6.5 24,714,180 128,926 0.0052 0.9948 96.05 7.5 24,507,830 106,667 0.0044 0.9956 95.55 8.5 21,384,686 159,667 0.0075 0.9925 95.13 9.5 15,506,723 105,812 0.0068 0.9932 94.42 10.5 15,274,605 138,301 0.0091 0.9909 93.78 11.5 14,806,040 104,929 0.0071 0.9929 92.93 12.5 13,840,981 96,020 0.0069 0.9931 92.27 13.5 13,580,778 66,417 0.0049 0.9951 91.63 14.5 13,344,434 234,999 0.0176 0.9824 91.18 15.5 12,604,626 121,915 0.0097 0.9903 89.58 16.5 12,410,219 190,500 0.0154 0.9846 88.71 17.5 12,207,412 135,359 0.0111 0.9889 87.35 18.5 12,008,942 83,241 0.0069 0.9931 86.38 19.5 11,800,414 73,656 0.0062 0.9938 85.78 20.5 11,344,212 208,533 0.0184 0.9816 85.25 21.5 10,896,048 96,384 0.0088 0.9912 83.68 22.5 10,755,962 217,366 0.0202 0.9798 82.94 23.5 9,914,495 226,476 0.0228 0.9772 81.26 24.5 9,634,456 151,436 0.0157 0.9843 79.41 25.5 8,412,381 166,064 0.0197 0.9803 78.16 26.5 7,314,645 120,097 0.0164 0.9836 76.62 27.5 6,904,145 58,216 0.0084 0.9916 75.36 28.5 5,839,970 119,400 0.0204 0.9796 74.72 29.5 5,457,034 25,582 0.0047 0.9953 73.19 30.5 5,296,469 50,247 0.0095 0.9905 72.85 31.5 4,880,281 53,061 0.0109 0.9891 72.16 32.5 4,742,282 23,587 0.0050 0.9950 71.38 33.5 4,704,938 32,035 0.0068 0.9932 71.02 34.5 4,577,979 71,098 0.0155 0.9845 70.54 35.5 4,427,194 66,743 0.0151 0.9849 69.44 36.5 4,206,528 45,505 0.0108 0.9892 68.39 37.5 4,085,613 62,371 0.0153 0.9847 67.65 38.5 3,614,627 68,737 0.0190 0.9810 66.62 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 404 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1909-2017 EXPERIENCE BAND 1940-2017 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 3,156,450 114,184 0.0362 0.9638 65.36 40.5 2,700,165 24,692 0.0091 0.9909 62.99 41.5 2,673,073 41,309 0.0155 0.9845 62.41 42.5 2,623,799 45,415 0.0173 0.9827 61.45 43.5 2,368,437 23,642 0.0100 0.9900 60.39 44.5 2,338,287 72,693 0.0311 0.9689 59.78 45.5 2,238,193 34,511 0.0154 0.9846 57.93 46.5 2,187,686 46,235 0.0211 0.9789 57.03 47.5 2,045,918 2,006 0.0010 0.9990 55.83 48.5 2,016,155 66,851 0.0332 0.9668 55.77 49.5 1,840,788 34,369 0.0187 0.9813 53.92 50.5 1,738,082 13,607 0.0078 0.9922 52.92 51.5 1,560,280 88,269 0.0566 0.9434 52.50 52.5 1,216,888 22,384 0.0184 0.9816 49.53 53.5 1,144,322 5,023 0.0044 0.9956 48.62 54.5 1,102,485 80,043 0.0726 0.9274 48.41 55.5 1,000,149 39,372 0.0394 0.9606 44.89 56.5 900,735 20,509 0.0228 0.9772 43.13 57.5 839,588 14,458 0.0172 0.9828 42.14 58.5 809,894 47,699 0.0589 0.9411 41.42 59.5 752,322 23,896 0.0318 0.9682 38.98 60.5 649,010 8,862 0.0137 0.9863 37.74 61.5 514,175 1,177 0.0023 0.9977 37.22 62.5 449,694 0.0000 1.0000 37.14 63.5 326,535 6,205 0.0190 0.9810 37.14 64.5 258,235 6,410 0.0248 0.9752 36.43 65.5 189,670 0.0000 1.0000 35.53 66.5 149,467 0.0000 1.0000 35.53 67.5 121,670 0.0000 1.0000 35.53 68.5 101,221 0.0000 1.0000 35.53 69.5 83,807 0.0000 1.0000 35.53 70.5 59,332 214 0.0036 0.9964 35.53 71.5 57,566 0.0000 1.0000 35.40 72.5 43,800 0.0000 1.0000 35.40 73.5 40,753 0.0000 1.0000 35.40 74.5 39,130 0.0000 1.0000 35.40 75.5 39,130 0.0000 1.0000 35.40 76.5 39,130 0.0000 1.0000 35.40 77.5 39,130 0.0000 1.0000 35.40 78.5 39,130 0.0000 1.0000 35.40 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 405 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1909-2017 EXPERIENCE BAND 1940-2017 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 39,130 0.0000 1.0000 35.40 80.5 34,880 0.0000 1.0000 35.40 81.5 26,072 0.0000 1.0000 35.40 82.5 26,072 0.0000 1.0000 35.40 83.5 26,072 0.0000 1.0000 35.40 84.5 26,072 0.0000 1.0000 35.40 85.5 26,072 0.0000 1.0000 35.40 86.5 26,072 0.0000 1.0000 35.40 87.5 35.40 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 406 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 6 4 P O L E S , T O W E R S A N D F I X T U R E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 407 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. a) "' � mm �� • w l!) > "' ..... => a: u � ' <( l!) z l!)' i3 "' <( / 0 � ;::::; / . v • -: • -· . • • ./ -· r- v •• '/ •• •• .. ·/ I � • • • • • • • • • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE PLACEMENT BAND 1938-2017 EXPERIENCE BAND 1967-2017 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 69,314,962 129,508 0.0019 0.9981 100.00 0.5 68,636,268 368,163 0.0054 0.9946 99.81 1.5 67,450,820 316,210 0.0047 0.9953 99.28 2.5 66,033,142 295,125 0.0045 0.9955 98.81 3.5 64,313,746 228,803 0.0036 0.9964 98.37 4.5 60,771,268 256,234 0.0042 0.9958 98.02 5.5 59,101,282 321,993 0.0054 0.9946 97.61 6.5 54,998,020 522,606 0.0095 0.9905 97.08 7.5 52,337,768 468,368 0.0089 0.9911 96.15 8.5 50,690,404 363,534 0.0072 0.9928 95.29 9.5 49,010,308 322,408 0.0066 0.9934 94.61 10.5 47,140,609 254,514 0.0054 0.9946 93.99 11.5 45,049,376 219,563 0.0049 0.9951 93.48 12.5 43,235,891 195,844 0.0045 0.9955 93.02 13.5 41,637,110 221,609 0.0053 0.9947 92.60 14.5 39,918,050 193,158 0.0048 0.9952 92.11 15.5 38,702,534 182,662 0.0047 0.9953 91.66 16.5 37,073,980 159,816 0.0043 0.9957 91.23 17.5 35,267,286 187,481 0.0053 0.9947 90.84 18.5 33,564,953 226,704 0.0068 0.9932 90.36 19.5 31,546,624 175,859 0.0056 0.9944 89.74 20.5 30,212,563 187,177 0.0062 0.9938 89.24 21.5 27,920,377 149,863 0.0054 0.9946 88.69 22.5 26,200,258 129,134 0.0049 0.9951 88.22 23.5 24,714,714 135,773 0.0055 0.9945 87.78 24.5 22,853,846 115,151 0.0050 0.9950 87.30 25.5 20,681,378 134,689 0.0065 0.9935 86.86 26.5 18,764,389 112,712 0.0060 0.9940 86.29 27.5 17,931,668 114,205 0.0064 0.9936 85.77 28.5 17,180,206 117,826 0.0069 0.9931 85.23 29.5 16,230,355 114,969 0.0071 0.9929 84.64 30.5 15,083,857 102,514 0.0068 0.9932 84.04 31.5 14,047,056 121,066 0.0086 0.9914 83.47 32.5 13,364,808 107,620 0.0081 0.9919 82.75 33.5 12,556,369 100,967 0.0080 0.9920 82.09 34.5 11,816,480 100,580 0.0085 0.9915 81.43 35.5 10,631,798 102,480 0.0096 0.9904 80.73 36.5 9,508,636 97,391 0.0102 0.9898 79.96 37.5 8,333,096 84,334 0.0101 0.9899 79.14 38.5 7,497,419 82,195 0.0110 0.9890 78.34 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 408 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1938-2017 EXPERIENCE BAND 1967-2017 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 6,844,775 78,882 0.0115 0.9885 77.48 40.5 6,262,291 69,414 0.0111 0.9889 76.58 41.5 5,707,578 80,307 0.0141 0.9859 75.74 42.5 5,268,728 67,214 0.0128 0.9872 74.67 43.5 4,819,826 55,136 0.0114 0.9886 73.72 44.5 4,414,185 57,182 0.0130 0.9870 72.87 45.5 4,130,715 53,032 0.0128 0.9872 71.93 46.5 3,824,360 57,397 0.0150 0.9850 71.01 47.5 3,543,715 54,155 0.0153 0.9847 69.94 48.5 3,269,415 40,841 0.0125 0.9875 68.87 49.5 3,011,959 33,305 0.0111 0.9889 68.01 50.5 2,661,681 39,412 0.0148 0.9852 67.26 51.5 2,410,586 27,731 0.0115 0.9885 66.26 52.5 2,110,027 38,891 0.0184 0.9816 65.50 53.5 1,909,941 41,748 0.0219 0.9781 64.29 54.5 1,676,048 25,614 0.0153 0.9847 62.89 55.5 1,488,639 45,509 0.0306 0.9694 61.93 56.5 1,307,724 34,041 0.0260 0.9740 60.03 57.5 1,114,096 21,559 0.0194 0.9806 58.47 58.5 969,818 27,918 0.0288 0.9712 57.34 59.5 762,877 22,130 0.0290 0.9710 55.69 60.5 643,319 12,861 0.0200 0.9800 54.07 61.5 501,898 9,049 0.0180 0.9820 52.99 62.5 392,375 4,845 0.0123 0.9877 52.04 63.5 322,787 6,005 0.0186 0.9814 51.40 64.5 241,983 9,256 0.0383 0.9617 50.44 65.5 194,309 5,754 0.0296 0.9704 48.51 66.5 149,407 2,175 0.0146 0.9854 47.07 67.5 111,289 1,416 0.0127 0.9873 46.39 68.5 66,477 135 0.0020 0.9980 45.80 69.5 48,381 0.0000 1.0000 45.70 70.5 33,376 90 0.0027 0.9973 45.70 71.5 45.58 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 409 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 6 5 O V E R H E A D C O N D U C T O R S A N D D E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 410 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. ,.:.. / "' � mm �� • w > "' => u � <( / z i3 / "' ..... 0 I- a:: ' v Lt) \0 <(\ � \ / - / ) v J / j / I / v / ' g 0 ro <I) a: � > z w � :. 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1937-2017 EXPERIENCE BAND 1967-2017 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 37,215,707 25,581 0.0007 0.9993 100.00 0.5 37,175,477 270,555 0.0073 0.9927 99.93 1.5 37,129,468 178,797 0.0048 0.9952 99.20 2.5 36,858,811 229,447 0.0062 0.9938 98.73 3.5 36,555,118 199,726 0.0055 0.9945 98.11 4.5 34,510,528 267,043 0.0077 0.9923 97.58 5.5 33,909,812 242,111 0.0071 0.9929 96.82 6.5 33,446,097 301,809 0.0090 0.9910 96.13 7.5 33,139,900 348,665 0.0105 0.9895 95.26 8.5 32,699,134 205,023 0.0063 0.9937 94.26 9.5 32,346,482 199,914 0.0062 0.9938 93.67 10.5 32,142,144 298,586 0.0093 0.9907 93.09 11.5 31,758,721 229,705 0.0072 0.9928 92.22 12.5 31,306,279 156,193 0.0050 0.9950 91.56 13.5 30,962,214 166,782 0.0054 0.9946 91.10 14.5 30,393,900 169,822 0.0056 0.9944 90.61 15.5 29,969,626 199,142 0.0066 0.9934 90.10 16.5 29,381,722 138,793 0.0047 0.9953 89.51 17.5 29,063,415 133,310 0.0046 0.9954 89.08 18.5 28,859,955 179,679 0.0062 0.9938 88.67 19.5 28,042,914 180,228 0.0064 0.9936 88.12 20.5 27,140,429 110,431 0.0041 0.9959 87.56 21.5 26,114,040 102,277 0.0039 0.9961 87.20 22.5 25,189,745 77,118 0.0031 0.9969 86.86 23.5 24,044,770 92,808 0.0039 0.9961 86.59 24.5 22,311,472 80,884 0.0036 0.9964 86.26 25.5 20,728,440 69,542 0.0034 0.9966 85.94 26.5 19,362,664 69,244 0.0036 0.9964 85.66 27.5 18,531,112 60,266 0.0033 0.9967 85.35 28.5 17,527,432 48,783 0.0028 0.9972 85.07 29.5 16,883,644 58,273 0.0035 0.9965 84.84 30.5 15,965,360 63,316 0.0040 0.9960 84.54 31.5 15,064,655 67,728 0.0045 0.9955 84.21 32.5 14,126,395 52,409 0.0037 0.9963 83.83 33.5 13,171,504 36,072 0.0027 0.9973 83.52 34.5 12,331,550 47,639 0.0039 0.9961 83.29 35.5 10,824,271 35,634 0.0033 0.9967 82.97 36.5 9,218,615 28,930 0.0031 0.9969 82.69 37.5 8,014,915 29,937 0.0037 0.9963 82.44 38.5 7,205,386 21,662 0.0030 0.9970 82.13 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 411 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1937-2017 EXPERIENCE BAND 1967-2017 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 6,564,356 23,328 0.0036 0.9964 81.88 40.5 5,973,961 42,171 0.0071 0.9929 81.59 41.5 5,259,135 27,661 0.0053 0.9947 81.01 42.5 4,826,747 18,078 0.0037 0.9963 80.59 43.5 4,377,946 13,288 0.0030 0.9970 80.29 44.5 4,061,830 9,123 0.0022 0.9978 80.04 45.5 3,913,206 7,049 0.0018 0.9982 79.86 46.5 3,689,686 9,259 0.0025 0.9975 79.72 47.5 3,493,009 8,991 0.0026 0.9974 79.52 48.5 3,228,574 11,584 0.0036 0.9964 79.31 49.5 2,994,574 4,891 0.0016 0.9984 79.03 50.5 2,642,683 7,451 0.0028 0.9972 78.90 51.5 2,429,723 4,129 0.0017 0.9983 78.68 52.5 2,171,010 6,284 0.0029 0.9971 78.54 53.5 2,026,260 13,241 0.0065 0.9935 78.32 54.5 1,876,483 7,391 0.0039 0.9961 77.80 55.5 1,745,446 5,516 0.0032 0.9968 77.50 56.5 1,633,036 7,535 0.0046 0.9954 77.25 57.5 1,477,105 6,646 0.0045 0.9955 76.90 58.5 1,394,021 6,078 0.0044 0.9956 76.55 59.5 1,239,275 6,041 0.0049 0.9951 76.22 60.5 1,161,339 3,791 0.0033 0.9967 75.85 61.5 1,045,850 875 0.0008 0.9992 75.60 62.5 956,302 3,897 0.0041 0.9959 75.53 63.5 856,558 1,388 0.0016 0.9984 75.23 64.5 645,343 1,525 0.0024 0.9976 75.10 65.5 586,126 2,847 0.0049 0.9951 74.93 66.5 500,243 979 0.0020 0.9980 74.56 67.5 417,960 1,264 0.0030 0.9970 74.42 68.5 302,787 164 0.0005 0.9995 74.19 69.5 223,821 227 0.0010 0.9990 74.15 70.5 171,186 197 0.0012 0.9988 74.08 71.5 73.99 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 412 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 6 6 U N D E R G R O U N D C O N D U I T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 413 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN �� mm �� • w > "' => u � <( st" z i3 a:: "' ' 0 0 \0 J <( v � 0 -> - � -- l.--- � v ,..... v • // ; I I I • • : r • • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT ORIGINAL LIFE TABLE PLACEMENT BAND 1952-2017 EXPERIENCE BAND 1968-2017 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 18,260,786 12,689 0.0007 0.9993 100.00 0.5 18,168,842 36,705 0.0020 0.9980 99.93 1.5 17,925,901 21,460 0.0012 0.9988 99.73 2.5 17,478,833 12,552 0.0007 0.9993 99.61 3.5 17,130,978 92,527 0.0054 0.9946 99.54 4.5 16,570,708 23,704 0.0014 0.9986 99.00 5.5 16,118,481 27,403 0.0017 0.9983 98.86 6.5 15,698,043 60,267 0.0038 0.9962 98.69 7.5 15,400,474 15,448 0.0010 0.9990 98.31 8.5 15,154,991 22,692 0.0015 0.9985 98.21 9.5 14,926,481 34,398 0.0023 0.9977 98.07 10.5 14,643,491 13,772 0.0009 0.9991 97.84 11.5 14,499,508 12,105 0.0008 0.9992 97.75 12.5 14,375,765 21,280 0.0015 0.9985 97.67 13.5 14,054,008 20,806 0.0015 0.9985 97.52 14.5 13,833,153 12,868 0.0009 0.9991 97.38 15.5 13,495,887 10,334 0.0008 0.9992 97.29 16.5 13,243,491 12,376 0.0009 0.9991 97.21 17.5 13,121,954 9,283 0.0007 0.9993 97.12 18.5 13,075,383 23,036 0.0018 0.9982 97.05 19.5 12,808,041 42,235 0.0033 0.9967 96.88 20.5 11,699,267 30,696 0.0026 0.9974 96.56 21.5 11,358,986 3,678 0.0003 0.9997 96.31 22.5 10,863,811 7,904 0.0007 0.9993 96.28 23.5 9,942,487 4,410 0.0004 0.9996 96.21 24.5 9,252,945 1,604 0.0002 0.9998 96.16 25.5 8,283,348 2,948 0.0004 0.9996 96.15 26.5 7,190,423 1,084 0.0002 0.9998 96.11 27.5 6,037,958 1,106 0.0002 0.9998 96.10 28.5 3,277,557 1,271 0.0004 0.9996 96.08 29.5 2,704,149 1,718 0.0006 0.9994 96.04 30.5 2,111,776 254 0.0001 0.9999 95.98 31.5 1,859,434 754 0.0004 0.9996 95.97 32.5 1,576,194 3,593 0.0023 0.9977 95.93 33.5 1,382,343 1,848 0.0013 0.9987 95.71 34.5 1,306,715 7,390 0.0057 0.9943 95.59 35.5 992,998 4,828 0.0049 0.9951 95.05 36.5 862,544 2,391 0.0028 0.9972 94.58 37.5 720,783 9,952 0.0138 0.9862 94.32 38.5 594,104 1,534 0.0026 0.9974 93.02 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 414 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1952-2017 EXPERIENCE BAND 1968-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 508,739 3,673 0.0072 0.9928 92.78 40.5 460,278 2,754 0.0060 0.9940 92.11 41.5 380,680 4,029 0.0106 0.9894 91.56 42.5 311,266 2,977 0.0096 0.9904 90.59 43.5 264,373 1,658 0.0063 0.9937 89.72 44.5 161,655 1,441 0.0089 0.9911 89.16 45.5 129,953 449 0.0035 0.9965 88.37 46.5 40,933 449 0.0110 0.9890 88.06 47.5 36,016 375 0.0104 0.9896 87.10 48.5 25,569 169 0.0066 0.9934 86.19 49.5 12,243 82 0.0067 0.9933 85.62 50.5 98 47 0.4752 0.5248 85.04 51.5 52 52 1.0000 44.63 52.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 415 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 6 7 U N D E R G R O U N D C O N D U C T O R S A N D D E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 416 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. ..:.. "' � mm �� • w > "' => u � <( z i3 "' M J 0 a:: Lil v �, � "' v -: � »> v i....------ v • • • / • • -··/ J / � • • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1952-2017 EXPERIENCE BAND 1967-2017 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 20,946,849 1,017 0.0000 1.0000 100.00 0.5 20,858,009 93,417 0.0045 0.9955 100.00 1.5 20,397,570 13,880 0.0007 0.9993 99.55 2.5 19,946,965 22,009 0.0011 0.9989 99.48 3.5 19,324,100 138,510 0.0072 0.9928 99.37 4.5 18,553,288 16,634 0.0009 0.9991 98.66 5.5 17,920,362 30,549 0.0017 0.9983 98.57 6.5 17,592,665 53,843 0.0031 0.9969 98.40 7.5 17,309,725 36,782 0.0021 0.9979 98.10 8.5 17,031,049 41,372 0.0024 0.9976 97.89 9.5 16,729,431 95,478 0.0057 0.9943 97.65 10.5 16,272,747 15,189 0.0009 0.9991 97.10 11.5 16,043,294 28,549 0.0018 0.9982 97.01 12.5 15,596,530 23,319 0.0015 0.9985 96.83 13.5 15,167,581 16,220 0.0011 0.9989 96.69 14.5 14,915,851 41,823 0.0028 0.9972 96.58 15.5 14,522,691 20,570 0.0014 0.9986 96.31 16.5 14,208,692 98,390 0.0069 0.9931 96.18 17.5 13,920,311 27,904 0.0020 0.9980 95.51 18.5 13,768,767 92,363 0.0067 0.9933 95.32 19.5 13,211,326 10,568 0.0008 0.9992 94.68 20.5 11,723,399 71,661 0.0061 0.9939 94.61 21.5 11,189,999 33,044 0.0030 0.9970 94.03 22.5 10,460,757 34,538 0.0033 0.9967 93.75 23.5 9,860,450 4,146 0.0004 0.9996 93.44 24.5 9,386,395 20,688 0.0022 0.9978 93.40 25.5 8,389,097 3,275 0.0004 0.9996 93.19 26.5 7,640,816 10,705 0.0014 0.9986 93.16 27.5 7,012,282 5,760 0.0008 0.9992 93.03 28.5 4,217,566 1,002 0.0002 0.9998 92.95 29.5 4,004,926 13,739 0.0034 0.9966 92.93 30.5 3,563,643 12,442 0.0035 0.9965 92.61 31.5 3,333,112 4,963 0.0015 0.9985 92.29 32.5 2,905,431 7,097 0.0024 0.9976 92.15 33.5 2,602,105 7,509 0.0029 0.9971 91.92 34.5 2,438,343 18,996 0.0078 0.9922 91.66 35.5 1,971,387 8,536 0.0043 0.9957 90.95 36.5 1,714,759 7,064 0.0041 0.9959 90.55 37.5 1,409,157 4,004 0.0028 0.9972 90.18 38.5 1,155,353 10,688 0.0093 0.9907 89.92 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 417 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1952-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 886,098 22,723 0.0256 0.9744 89.09 40.5 752,249 11,122 0.0148 0.9852 86.81 41.5 629,769 11,332 0.0180 0.9820 85.52 42.5 527,569 8,201 0.0155 0.9845 83.98 43.5 455,782 15,156 0.0333 0.9667 82.68 44.5 309,356 7,397 0.0239 0.9761 79.93 45.5 246,717 10,403 0.0422 0.9578 78.02 46.5 89,926 12,741 0.1417 0.8583 74.73 47.5 62,953 5,010 0.0796 0.9204 64.14 48.5 45,015 7,649 0.1699 0.8301 59.04 49.5 17,531 2,045 0.1167 0.8833 49.00 50.5 4,538 0.0000 1.0000 43.29 51.5 3,874 0.0000 1.0000 43.29 52.5 3,874 0.0000 1.0000 43.29 53.5 43.29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 418 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 6 8 L I N E T R A N S F O R M E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 419 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. ...'.. "' 0 mm �� • w > "' => J u � N <( z et: i3 ' "' Lil 0 Lil • � / 0 - v -: • / • • v •• • � • • • • v • • •• �· ! / f v !: II • • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE PLACEMENT BAND 1901-2017 EXPERIENCE BAND 1967-2017 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 58,604,825 125,711 0.0021 0.9979 100.00 0.5 57,540,320 345,463 0.0060 0.9940 99.79 1.5 56,261,035 325,887 0.0058 0.9942 99.19 2.5 54,548,753 367,330 0.0067 0.9933 98.61 3.5 53,206,270 241,782 0.0045 0.9955 97.95 4.5 51,530,384 264,496 0.0051 0.9949 97.50 5.5 50,563,596 284,063 0.0056 0.9944 97.00 6.5 48,825,241 282,175 0.0058 0.9942 96.46 7.5 47,502,951 232,221 0.0049 0.9951 95.90 8.5 45,909,832 156,942 0.0034 0.9966 95.43 9.5 44,203,272 199,609 0.0045 0.9955 95.10 10.5 42,577,100 224,317 0.0053 0.9947 94.68 11.5 41,538,967 161,166 0.0039 0.9961 94.18 12.5 40,306,992 110,615 0.0027 0.9973 93.81 13.5 39,378,190 145,607 0.0037 0.9963 93.55 14.5 38,126,923 103,381 0.0027 0.9973 93.21 15.5 37,204,429 166,269 0.0045 0.9955 92.96 16.5 35,773,992 108,471 0.0030 0.9970 92.54 17.5 34,757,144 121,306 0.0035 0.9965 92.26 18.5 34,036,731 149,464 0.0044 0.9956 91.94 19.5 33,560,205 134,858 0.0040 0.9960 91.53 20.5 32,718,315 110,876 0.0034 0.9966 91.17 21.5 31,767,822 118,311 0.0037 0.9963 90.86 22.5 30,327,739 145,565 0.0048 0.9952 90.52 23.5 28,653,533 116,306 0.0041 0.9959 90.08 24.5 26,932,799 99,267 0.0037 0.9963 89.72 25.5 24,736,742 107,839 0.0044 0.9956 89.39 26.5 22,829,093 115,943 0.0051 0.9949 89.00 27.5 21,306,585 90,043 0.0042 0.9958 88.55 28.5 19,449,274 70,316 0.0036 0.9964 88.17 29.5 17,829,111 103,986 0.0058 0.9942 87.85 30.5 16,379,136 70,692 0.0043 0.9957 87.34 31.5 15,135,162 50,679 0.0033 0.9967 86.96 32.5 14,001,934 91,939 0.0066 0.9934 86.67 33.5 11,925,801 83,061 0.0070 0.9930 86.10 34.5 10,826,209 71,042 0.0066 0.9934 85.50 35.5 9,609,430 78,721 0.0082 0.9918 84.94 36.5 8,468,980 44,912 0.0053 0.9947 84.25 37.5 7,455,406 53,383 0.0072 0.9928 83.80 38.5 6,561,444 20,880 0.0032 0.9968 83.20 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 420 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1901-2017 EXPERIENCE BAND 1967-2017 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 5,755,463 14,785 0.0026 0.9974 82.93 40.5 5,148,053 21,479 0.0042 0.9958 82.72 41.5 4,703,029 8,189 0.0017 0.9983 82.38 42.5 4,372,219 18,818 0.0043 0.9957 82.23 43.5 3,971,315 10,858 0.0027 0.9973 81.88 44.5 3,631,166 10,911 0.0030 0.9970 81.66 45.5 3,372,078 38,838 0.0115 0.9885 81.41 46.5 3,126,379 34,194 0.0109 0.9891 80.47 47.5 2,887,150 42,087 0.0146 0.9854 79.59 48.5 2,650,083 52,701 0.0199 0.9801 78.43 49.5 2,334,422 41,076 0.0176 0.9824 76.87 50.5 2,088,820 109,363 0.0524 0.9476 75.52 51.5 1,823,633 113,422 0.0622 0.9378 71.57 52.5 1,553,791 116,390 0.0749 0.9251 67.11 53.5 1,283,280 99,529 0.0776 0.9224 62.09 54.5 1,029,780 119,946 0.1165 0.8835 57.27 55.5 808,668 129,152 0.1597 0.8403 50.60 56.5 592,711 120,859 0.2039 0.7961 42.52 57.5 422,561 89,159 0.2110 0.7890 33.85 58.5 258,486 28,027 0.1084 0.8916 26.71 59.5 163,562 29,360 0.1795 0.8205 23.81 60.5 53,931 31,659 0.5870 0.4130 19.54 61.5 11,563 1,315 0.1137 0.8863 8.07 62.5 4,033 873 0.2165 0.7835 7.15 63.5 3,160 0.0000 1.0000 5.60 64.5 83,359 0.0000 1.0000 5.60 65.5 84,194 0.0000 1.0000 5.60 66.5 84,194 0.0000 1.0000 5.60 67.5 83,533 0.0000 1.0000 5.60 68.5 83,533 186 0.0022 0.9978 5.60 69.5 83,348 0.0000 1.0000 5.59 70.5 83,348 186 0.0022 0.9978 5.59 71.5 83,162 0.0000 1.0000 5.58 72.5 83,162 0.0000 1.0000 5.58 73.5 83,162 0.0000 1.0000 5.58 74.5 83,162 0.0000 1.0000 5.58 75.5 83,162 0.0000 1.0000 5.58 76.5 83,162 0.0000 1.0000 5.58 77.5 83,162 0.0000 1.0000 5.58 78.5 83,162 0.0000 1.0000 5.58 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 421 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 368 LINE TRANSFORMERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1901-2017 EXPERIENCE BAND 1967-2017 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 5.58 80.5 82,757 0.0000 1.0000 5.55 81.5 82,757 0.0000 1.0000 5.55 82.5 82,757 0.0000 1.0000 5.55 83.5 82,757 0.0000 1.0000 5.55 84.5 82,757 0.0000 1.0000 5.55 85.5 82,757 0.0000 1.0000 5.55 86.5 82,757 0.0000 1.0000 5.55 87.5 82,757 0.0000 1.0000 5.55 88.5 82,757 0.0000 1.0000 5.55 89.5 82,757 0.0000 1.0000 5.55 90.5 82,757 0.0000 1.0000 5.55 91.5 82,757 0.0000 1.0000 5.55 92.5 81,660 0.0000 1.0000 5.55 93.5 81,660 0.0000 1.0000 5.55 94.5 81,660 0.0000 1.0000 5.55 95.5 81,660 0.0000 1.0000 5.55 96.5 81,034 0.0000 1.0000 5.55 97.5 81,034 17,312 0.2136 0.7864 5.55 98.5 63,722 0.0000 1.0000 4.36 99.5 63,722 464 0.0073 0.9927 4.36 100.5 63,258 0.0000 1.0000 4.33 101.5 63,258 0.0000 1.0000 4.33 102.5 63,258 0.0000 1.0000 4.33 103.5 63,258 0.0000 1.0000 4.33 104.5 63,258 0.0000 1.0000 4.33 105.5 63,258 0.0000 1.0000 4.33 106.5 63,258 1,337 0.0211 0.9789 4.33 107.5 61,921 0.0000 1.0000 4.24 108.5 61,921 0.0000 1.0000 4.24 109.5 61,921 417 0.0067 0.9933 4.24 110.5 61,504 0.0000 1.0000 4.21 111.5 61,504 0.0000 1.0000 4.21 112.5 61,504 0.0000 1.0000 4.21 113.5 61,504 0.0000 1.0000 4.21 114.5 61,504 0.0000 1.0000 4.21 115.5 4.21 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 422 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 6 9 . 1 O V E R H E A D S E R V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 423 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:.. a) "' � mm �� • w > "' => U'l u � .---< <( z a:: i3 ' "' U'l 0 U'l\ / � / 0 l,,( - \ -: = • • . ./ -· .- v • v •• • • •• i / I I/ I / 11 • • • • • • • • • • • • • I 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1938-2017 EXPERIENCE BAND 1967-2017 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 10,377,680 28,225 0.0027 0.9973 100.00 0.5 10,114,357 141,567 0.0140 0.9860 99.73 1.5 9,760,281 47,255 0.0048 0.9952 98.33 2.5 9,519,104 43,462 0.0046 0.9954 97.86 3.5 9,253,132 40,946 0.0044 0.9956 97.41 4.5 9,041,804 38,318 0.0042 0.9958 96.98 5.5 8,864,413 37,550 0.0042 0.9958 96.57 6.5 8,645,411 41,948 0.0049 0.9951 96.16 7.5 8,392,727 36,223 0.0043 0.9957 95.69 8.5 8,185,364 34,700 0.0042 0.9958 95.28 9.5 7,946,756 36,732 0.0046 0.9954 94.87 10.5 7,689,876 32,507 0.0042 0.9958 94.44 11.5 7,541,009 27,917 0.0037 0.9963 94.04 12.5 6,988,844 30,503 0.0044 0.9956 93.69 13.5 6,807,714 30,072 0.0044 0.9956 93.28 14.5 6,614,592 31,427 0.0048 0.9952 92.87 15.5 6,456,660 29,015 0.0045 0.9955 92.43 16.5 6,414,993 28,058 0.0044 0.9956 92.01 17.5 5,607,551 36,317 0.0065 0.9935 91.61 18.5 5,195,945 31,112 0.0060 0.9940 91.02 19.5 5,041,843 33,682 0.0067 0.9933 90.47 20.5 4,820,265 26,061 0.0054 0.9946 89.87 21.5 4,606,831 22,603 0.0049 0.9951 89.38 22.5 3,480,152 24,495 0.0070 0.9930 88.94 23.5 3,207,533 20,533 0.0064 0.9936 88.32 24.5 3,031,037 19,626 0.0065 0.9935 87.75 25.5 2,712,196 14,567 0.0054 0.9946 87.18 26.5 2,446,102 15,657 0.0064 0.9936 86.71 27.5 2,247,275 15,091 0.0067 0.9933 86.16 28.5 2,225,657 13,267 0.0060 0.9940 85.58 29.5 2,143,879 12,710 0.0059 0.9941 85.07 30.5 2,066,303 12,979 0.0063 0.9937 84.57 31.5 1,907,670 13,113 0.0069 0.9931 84.03 32.5 1,827,009 14,852 0.0081 0.9919 83.46 33.5 1,762,228 11,129 0.0063 0.9937 82.78 34.5 1,665,282 14,913 0.0090 0.9910 82.26 35.5 1,529,881 10,560 0.0069 0.9931 81.52 36.5 1,391,830 8,102 0.0058 0.9942 80.96 37.5 1,262,306 6,532 0.0052 0.9948 80.49 38.5 1,165,812 8,306 0.0071 0.9929 80.07 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 424 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1938-2017 EXPERIENCE BAND 1967-2017 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 1,065,736 7,569 0.0071 0.9929 79.50 40.5 960,275 4,176 0.0043 0.9957 78.93 41.5 866,654 6,045 0.0070 0.9930 78.59 42.5 793,901 5,070 0.0064 0.9936 78.04 43.5 714,352 2,591 0.0036 0.9964 77.54 44.5 652,526 3,993 0.0061 0.9939 77.26 45.5 581,625 3,160 0.0054 0.9946 76.79 46.5 531,807 4,907 0.0092 0.9908 76.37 47.5 486,415 2,495 0.0051 0.9949 75.67 48.5 444,849 3,625 0.0081 0.9919 75.28 49.5 409,538 2,749 0.0067 0.9933 74.67 50.5 373,955 2,902 0.0078 0.9922 74.17 51.5 337,981 4,154 0.0123 0.9877 73.59 52.5 306,668 3,858 0.0126 0.9874 72.69 53.5 273,431 4,136 0.0151 0.9849 71.77 54.5 247,572 7,478 0.0302 0.9698 70.69 55.5 214,769 6,007 0.0280 0.9720 68.55 56.5 172,588 1,091 0.0063 0.9937 66.63 57.5 149,518 3,593 0.0240 0.9760 66.21 58.5 121,588 1,676 0.0138 0.9862 64.62 59.5 99,928 1,754 0.0175 0.9825 63.73 60.5 82,814 1,182 0.0143 0.9857 62.61 61.5 68,599 7,812 0.1139 0.8861 61.72 62.5 48,979 8,114 0.1657 0.8343 54.69 63.5 26,958 4,868 0.1806 0.8194 45.63 64.5 14,729 3,195 0.2169 0.7831 37.39 65.5 9,350 0.0000 1.0000 29.28 66.5 8,109 659 0.0813 0.9187 29.28 67.5 6,514 439 0.0675 0.9325 26.90 68.5 4,713 0.0000 1.0000 25.08 69.5 3,389 0.0000 1.0000 25.08 70.5 1,757 0.0000 1.0000 25.08 71.5 25.08 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 425 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 6 9 . 2 U N D E R G R O U N D S E R V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 426 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN Ri mm �� • w > "' => u � <( z i3 <T "' 0 0,: J ' \0 v �\ -> 0 � - \ -- l.--- � t> ,..... v -: _.,, • I/ I • • = • • • • • • • • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1967-2017 EXPERIENCE BAND 1970-2017 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 16,504,367 4,479 0.0003 0.9997 100.00 0.5 16,221,456 42,421 0.0026 0.9974 99.97 1.5 15,892,514 15,528 0.0010 0.9990 99.71 2.5 15,615,111 42,239 0.0027 0.9973 99.61 3.5 15,311,689 13,675 0.0009 0.9991 99.34 4.5 15,035,694 17,790 0.0012 0.9988 99.26 5.5 14,703,087 10,887 0.0007 0.9993 99.14 6.5 14,386,383 9,665 0.0007 0.9993 99.06 7.5 14,100,877 9,103 0.0006 0.9994 99.00 8.5 13,727,481 9,996 0.0007 0.9993 98.93 9.5 13,185,756 9,626 0.0007 0.9993 98.86 10.5 12,394,621 11,610 0.0009 0.9991 98.79 11.5 11,690,014 15,556 0.0013 0.9987 98.70 12.5 10,951,365 7,028 0.0006 0.9994 98.57 13.5 10,273,854 5,846 0.0006 0.9994 98.50 14.5 9,581,724 5,708 0.0006 0.9994 98.45 15.5 9,124,164 7,962 0.0009 0.9991 98.39 16.5 8,845,665 7,310 0.0008 0.9992 98.30 17.5 7,968,595 6,319 0.0008 0.9992 98.22 18.5 7,593,350 5,322 0.0007 0.9993 98.14 19.5 7,310,890 5,183 0.0007 0.9993 98.07 20.5 7,080,756 6,664 0.0009 0.9991 98.01 21.5 5,222,482 1,082 0.0002 0.9998 97.91 22.5 4,716,469 1,284 0.0003 0.9997 97.89 23.5 4,133,077 1,636 0.0004 0.9996 97.87 24.5 3,921,498 1,289 0.0003 0.9997 97.83 25.5 3,378,596 2,663 0.0008 0.9992 97.80 26.5 3,132,940 576 0.0002 0.9998 97.72 27.5 2,809,904 5,925 0.0021 0.9979 97.70 28.5 2,562,315 1,150 0.0004 0.9996 97.49 29.5 2,229,178 1,151 0.0005 0.9995 97.45 30.5 2,041,735 1,907 0.0009 0.9991 97.40 31.5 1,787,194 1,947 0.0011 0.9989 97.31 32.5 1,604,580 678 0.0004 0.9996 97.20 33.5 1,395,991 2,314 0.0017 0.9983 97.16 34.5 1,206,533 1,793 0.0015 0.9985 97.00 35.5 1,013,239 2,892 0.0029 0.9971 96.86 36.5 781,545 1,645 0.0021 0.9979 96.58 37.5 574,888 1,819 0.0032 0.9968 96.38 38.5 371,805 5,113 0.0138 0.9862 96.07 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 427 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1967-2017 EXPERIENCE BAND 1970-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 240,679 2,546 0.0106 0.9894 94.75 40.5 155,540 2,100 0.0135 0.9865 93.75 41.5 120,773 5,577 0.0462 0.9538 92.48 42.5 85,744 5,477 0.0639 0.9361 88.21 43.5 40,903 775 0.0189 0.9811 82.58 44.5 8,912 1,356 0.1522 0.8478 81.01 45.5 68.68 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 428 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 429 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 ';'I ';'I M� '° M mm �� • w > "' => u � <( z i3 "' 0 J 0 I _J ' / \{) N �, () v - v 1 / -· v .- • • v • • • • v • I • • • -: • • • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES ORIGINAL LIFE TABLE PLACEMENT BAND 1931-2017 EXPERIENCE BAND 1963-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 719,728 2,192 0.0030 0.9970 100.00 0.5 752,969 44,036 0.0585 0.9415 99.70 1.5 705,825 31,178 0.0442 0.9558 93.86 2.5 670,497 35,955 0.0536 0.9464 89.72 3.5 634,418 29,984 0.0473 0.9527 84.91 4.5 604,116 31,139 0.0515 0.9485 80.89 5.5 572,977 30,775 0.0537 0.9463 76.72 6.5 540,686 26,546 0.0491 0.9509 72.60 7.5 514,140 29,724 0.0578 0.9422 69.04 8.5 484,416 22,620 0.0467 0.9533 65.05 9.5 461,796 16,608 0.0360 0.9640 62.01 10.5 441,580 17,214 0.0390 0.9610 59.78 11.5 421,163 18,966 0.0450 0.9550 57.45 12.5 402,197 16,365 0.0407 0.9593 54.86 13.5 381,345 11,894 0.0312 0.9688 52.63 14.5 368,087 14,088 0.0383 0.9617 50.99 15.5 353,401 11,256 0.0318 0.9682 49.04 16.5 339,821 15,849 0.0466 0.9534 47.48 17.5 321,916 7,215 0.0224 0.9776 45.26 18.5 313,784 9,994 0.0319 0.9681 44.25 19.5 303,142 7,391 0.0244 0.9756 42.84 20.5 303,201 8,063 0.0266 0.9734 41.79 21.5 308,515 6,740 0.0218 0.9782 40.68 22.5 319,718 4,950 0.0155 0.9845 39.79 23.5 320,956 3,129 0.0097 0.9903 39.18 24.5 325,587 3,678 0.0113 0.9887 38.80 25.5 325,115 2,801 0.0086 0.9914 38.36 26.5 339,479 2,406 0.0071 0.9929 38.03 27.5 343,014 1,659 0.0048 0.9952 37.76 28.5 346,875 2,030 0.0059 0.9941 37.57 29.5 348,201 9,554 0.0274 0.9726 37.35 30.5 340,801 19,575 0.0574 0.9426 36.33 31.5 315,377 21,367 0.0678 0.9322 34.24 32.5 292,865 15,245 0.0521 0.9479 31.92 33.5 270,082 15,585 0.0577 0.9423 30.26 34.5 246,968 14,184 0.0574 0.9426 28.51 35.5 223,701 18,626 0.0833 0.9167 26.88 36.5 197,355 8,661 0.0439 0.9561 24.64 37.5 184,098 8,417 0.0457 0.9543 23.56 38.5 165,596 4,858 0.0293 0.9707 22.48 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 430 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1931-2017 EXPERIENCE BAND 1963-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 151,636 6,254 0.0412 0.9588 21.82 40.5 138,866 5,023 0.0362 0.9638 20.92 41.5 122,983 685 0.0056 0.9944 20.16 42.5 115,149 267 0.0023 0.9977 20.05 43.5 108,489 550 0.0051 0.9949 20.01 44.5 90,838 272 0.0030 0.9970 19.90 45.5 80,644 295 0.0037 0.9963 19.85 46.5 72,393 398 0.0055 0.9945 19.77 47.5 62,021 554 0.0089 0.9911 19.66 48.5 53,204 339 0.0064 0.9936 19.49 49.5 47,015 251 0.0053 0.9947 19.36 50.5 39,508 82 0.0021 0.9979 19.26 51.5 33,757 142 0.0042 0.9958 19.22 52.5 26,487 139 0.0053 0.9947 19.14 53.5 18,942 482 0.0254 0.9746 19.04 54.5 6,450 281 0.0435 0.9565 18.55 55.5 17.75 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 431 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 7 3 S T R E E T L I G H T I N G A N D S I G N A L S Y S T E M S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 432 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,..:..N :§: 3; �� • w > "' => u � <( z i3 "' 0 / v .---< / 0 / ' U1 �' • • / • s: I'\ • • • 0 � - ,, '\ y V,· r-: • • •• • �· .- • • /. 1• fl ,• 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS ORIGINAL LIFE TABLE PLACEMENT BAND 1942-2017 EXPERIENCE BAND 1967-2017 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 1,020,632 1,200 0.0012 0.9988 100.00 0.5 1,043,305 29,792 0.0286 0.9714 99.88 1.5 976,047 37,433 0.0384 0.9616 97.03 2.5 950,390 6,986 0.0074 0.9926 93.31 3.5 971,845 22,232 0.0229 0.9771 92.62 4.5 971,646 10,302 0.0106 0.9894 90.50 5.5 954,433 15,236 0.0160 0.9840 89.54 6.5 949,630 26,670 0.0281 0.9719 88.12 7.5 919,162 22,606 0.0246 0.9754 85.64 8.5 921,804 26,115 0.0283 0.9717 83.53 9.5 901,151 14,373 0.0159 0.9841 81.17 10.5 891,135 12,957 0.0145 0.9855 79.87 11.5 890,360 17,693 0.0199 0.9801 78.71 12.5 881,615 26,075 0.0296 0.9704 77.15 13.5 861,937 26,635 0.0309 0.9691 74.87 14.5 824,927 22,911 0.0278 0.9722 72.55 15.5 792,316 24,633 0.0311 0.9689 70.54 16.5 762,802 25,174 0.0330 0.9670 68.34 17.5 732,459 17,094 0.0233 0.9767 66.09 18.5 719,842 13,085 0.0182 0.9818 64.55 19.5 700,694 13,867 0.0198 0.9802 63.37 20.5 681,985 12,894 0.0189 0.9811 62.12 21.5 632,554 10,610 0.0168 0.9832 60.94 22.5 595,260 19,875 0.0334 0.9666 59.92 23.5 570,921 5,321 0.0093 0.9907 57.92 24.5 559,604 15,117 0.0270 0.9730 57.38 25.5 527,685 9,439 0.0179 0.9821 55.83 26.5 504,414 11,566 0.0229 0.9771 54.83 27.5 489,871 13,233 0.0270 0.9730 53.58 28.5 471,368 7,289 0.0155 0.9845 52.13 29.5 461,254 3,380 0.0073 0.9927 51.32 30.5 453,365 2,246 0.0050 0.9950 50.95 31.5 331,927 9,939 0.0299 0.9701 50.69 32.5 314,468 512 0.0016 0.9984 49.18 33.5 294,211 1,326 0.0045 0.9955 49.10 34.5 279,376 1,027 0.0037 0.9963 48.87 35.5 225,706 7 0.0000 1.0000 48.70 36.5 192,468 232 0.0012 0.9988 48.69 37.5 173,302 507 0.0029 0.9971 48.63 38.5 169,499 525 0.0031 0.9969 48.49 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 433 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1942-2017 EXPERIENCE BAND 1967-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 167,402 277 0.0017 0.9983 48.34 40.5 165,371 209 0.0013 0.9987 48.26 41.5 160,575 1,266 0.0079 0.9921 48.20 42.5 113,956 1,522 0.0134 0.9866 47.82 43.5 107,344 3,080 0.0287 0.9713 47.18 44.5 99,731 609 0.0061 0.9939 45.83 45.5 95,910 1,656 0.0173 0.9827 45.55 46.5 86,840 1,844 0.0212 0.9788 44.76 47.5 81,918 853 0.0104 0.9896 43.81 48.5 64,548 7,463 0.1156 0.8844 43.36 49.5 50,587 11,537 0.2281 0.7719 38.34 50.5 30,110 3,523 0.1170 0.8830 29.60 51.5 20,069 77 0.0038 0.9962 26.14 52.5 19,158 956 0.0499 0.9501 26.04 53.5 17,637 295 0.0167 0.9833 24.74 54.5 16,076 296 0.0184 0.9816 24.32 55.5 11,182 11 0.0010 0.9990 23.87 56.5 10,827 15 0.0014 0.9986 23.85 57.5 10,812 389 0.0360 0.9640 23.82 58.5 9,996 28 0.0028 0.9972 22.96 59.5 8,779 182 0.0207 0.9793 22.90 60.5 8,597 128 0.0149 0.9851 22.42 61.5 8,469 0.0000 1.0000 22.09 62.5 7,716 0.0000 1.0000 22.09 63.5 6,156 18 0.0030 0.9970 22.09 64.5 4,338 6 0.0013 0.9987 22.02 65.5 4,332 0.0000 1.0000 22.00 66.5 3,923 0.0000 1.0000 22.00 67.5 572 0.0000 1.0000 22.00 68.5 286 22 0.0785 0.9215 22.00 69.5 247 0.0000 1.0000 20.27 70.5 247 0.0000 1.0000 20.27 71.5 20.27 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 434 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 9 0 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 435 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos UJ� UJ� UJ� Uz Uz Uz Zw Zw Zw UJ::r: UJ::r: UJ::r: �UJ �UJ �UJ UJU UJU UJU Q. :5 Q. :5 Q. :5 iiS CL. iiS CL. iiS CL. I'- I'- I'- I'- I'- I'- ........................ 00 00 00 NN NN NN :il * :il :;: :i( :;: 0, 0, 0, 0, 0, ........................ / • • • w > "' => u � <( z i3 N / "' c::,: 0 ' 0 i\ -: v 0 - • / • / : v :· v 1:Y r / ! I ( 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1940-2017 EXPERIENCE BAND 1968-2017 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 4,570,615 0.0000 1.0000 100.00 0.5 4,539,699 21,594 0.0048 0.9952 100.00 1.5 4,498,123 48,164 0.0107 0.9893 99.52 2.5 4,302,024 0.0000 1.0000 98.46 3.5 4,149,561 6,909 0.0017 0.9983 98.46 4.5 2,402,634 98 0.0000 1.0000 98.29 5.5 2,289,510 21,942 0.0096 0.9904 98.29 6.5 2,042,683 800 0.0004 0.9996 97.35 7.5 2,002,490 13,775 0.0069 0.9931 97.31 8.5 1,916,505 16,006 0.0084 0.9916 96.64 9.5 1,817,573 119 0.0001 0.9999 95.83 10.5 1,836,092 0.0000 1.0000 95.83 11.5 1,808,740 1,354 0.0007 0.9993 95.83 12.5 1,807,270 0.0000 1.0000 95.76 13.5 1,807,270 6,426 0.0036 0.9964 95.76 14.5 1,719,590 15,759 0.0092 0.9908 95.42 15.5 1,704,751 1,943 0.0011 0.9989 94.54 16.5 1,701,764 13,120 0.0077 0.9923 94.43 17.5 1,703,897 1,030 0.0006 0.9994 93.71 18.5 1,603,717 4,144 0.0026 0.9974 93.65 19.5 1,603,375 1,935 0.0012 0.9988 93.41 20.5 1,511,594 4,950 0.0033 0.9967 93.29 21.5 1,462,439 3,708 0.0025 0.9975 92.99 22.5 1,321,129 1,541 0.0012 0.9988 92.75 23.5 1,165,308 31,816 0.0273 0.9727 92.64 24.5 1,006,155 916 0.0009 0.9991 90.11 25.5 899,679 1,402 0.0016 0.9984 90.03 26.5 898,441 1,268 0.0014 0.9986 89.89 27.5 883,775 11,561 0.0131 0.9869 89.77 28.5 307,702 3,901 0.0127 0.9873 88.59 29.5 286,712 154 0.0005 0.9995 87.47 30.5 265,530 0.0000 1.0000 87.42 31.5 215,836 0.0000 1.0000 87.42 32.5 175,028 503 0.0029 0.9971 87.42 33.5 171,851 0.0000 1.0000 87.17 34.5 171,851 0.0000 1.0000 87.17 35.5 171,851 0.0000 1.0000 87.17 36.5 165,796 4,243 0.0256 0.9744 87.17 37.5 161,553 453 0.0028 0.9972 84.94 38.5 155,529 0.0000 1.0000 84.70 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 436 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1940-2017 EXPERIENCE BAND 1968-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 155,529 3,204 0.0206 0.9794 84.70 40.5 152,325 0.0000 1.0000 82.96 41.5 152,325 0.0000 1.0000 82.96 42.5 152,325 0.0000 1.0000 82.96 43.5 139,630 0.0000 1.0000 82.96 44.5 137,480 0.0000 1.0000 82.96 45.5 137,480 201 0.0015 0.9985 82.96 46.5 136,176 9,072 0.0666 0.9334 82.84 47.5 127,105 0.0000 1.0000 77.32 48.5 125,143 1,360 0.0109 0.9891 77.32 49.5 110,427 0.0000 1.0000 76.48 50.5 109,088 1,311 0.0120 0.9880 76.48 51.5 107,777 203 0.0019 0.9981 75.56 52.5 107,574 999 0.0093 0.9907 75.42 53.5 105,989 0.0000 1.0000 74.72 54.5 105,989 0.0000 1.0000 74.72 55.5 105,989 832 0.0078 0.9922 74.72 56.5 102,430 0.0000 1.0000 74.13 57.5 102,283 0.0000 1.0000 74.13 58.5 93,995 0.0000 1.0000 74.13 59.5 76,946 0.0000 1.0000 74.13 60.5 16,226 0.0000 1.0000 74.13 61.5 16,226 0.0000 1.0000 74.13 62.5 16,226 5,536 0.3412 0.6588 74.13 63.5 10,690 0.0000 1.0000 48.84 64.5 10,690 0.0000 1.0000 48.84 65.5 10,690 0.0000 1.0000 48.84 66.5 10,690 0.0000 1.0000 48.84 67.5 48.84 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 437 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1950-2017 EXPERIENCE BAND 1988-2017 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 4,317,506 0.0000 1.0000 100.00 0.5 4,361,362 21,594 0.0050 0.9950 100.00 1.5 4,325,396 48,164 0.0111 0.9889 99.50 2.5 4,177,176 0.0000 1.0000 98.40 3.5 4,057,947 6,909 0.0017 0.9983 98.40 4.5 2,310,922 0.0000 1.0000 98.23 5.5 2,197,895 21,942 0.0100 0.9900 98.23 6.5 1,991,189 800 0.0004 0.9996 97.25 7.5 1,950,731 13,775 0.0071 0.9929 97.21 8.5 1,859,717 16,006 0.0086 0.9914 96.52 9.5 1,740,777 0.0000 1.0000 95.69 10.5 1,688,325 0.0000 1.0000 95.69 11.5 1,660,973 0.0000 1.0000 95.69 12.5 1,659,358 0.0000 1.0000 95.69 13.5 1,672,053 4,115 0.0025 0.9975 95.69 14.5 1,590,015 14,170 0.0089 0.9911 95.46 15.5 1,575,845 1,041 0.0007 0.9993 94.61 16.5 1,574,863 11,782 0.0075 0.9925 94.54 17.5 1,558,612 0.0000 1.0000 93.84 18.5 1,461,297 4,144 0.0028 0.9972 93.84 19.5 1,470,705 1,935 0.0013 0.9987 93.57 20.5 1,378,563 3,904 0.0028 0.9972 93.45 21.5 1,330,907 0.0000 1.0000 93.18 22.5 1,193,306 782 0.0007 0.9993 93.18 23.5 1,038,829 31,816 0.0306 0.9694 93.12 24.5 879,676 822 0.0009 0.9991 90.27 25.5 773,294 1,402 0.0018 0.9982 90.19 26.5 781,457 1,268 0.0016 0.9984 90.02 27.5 766,281 11,561 0.0151 0.9849 89.88 28.5 198,496 3,738 0.0188 0.9812 88.52 29.5 196,232 0.0000 1.0000 86.85 30.5 245,393 0.0000 1.0000 86.85 31.5 195,700 0.0000 1.0000 86.85 32.5 154,891 0.0000 1.0000 86.85 33.5 152,217 0.0000 1.0000 86.85 34.5 152,217 0.0000 1.0000 86.85 35.5 152,217 0.0000 1.0000 86.85 36.5 146,162 4,243 0.0290 0.9710 86.85 37.5 160,611 453 0.0028 0.9972 84.33 38.5 154,587 0.0000 1.0000 84.09 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 438 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1950-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 154,587 2,262 0.0146 0.9854 84.09 40.5 152,325 0.0000 1.0000 82.86 41.5 152,325 0.0000 1.0000 82.86 42.5 152,325 0.0000 1.0000 82.86 43.5 139,630 0.0000 1.0000 82.86 44.5 137,480 0.0000 1.0000 82.86 45.5 137,480 201 0.0015 0.9985 82.86 46.5 136,176 9,072 0.0666 0.9334 82.74 47.5 127,105 0.0000 1.0000 77.23 48.5 125,143 1,360 0.0109 0.9891 77.23 49.5 110,427 0.0000 1.0000 76.39 50.5 109,088 1,311 0.0120 0.9880 76.39 51.5 107,777 203 0.0019 0.9981 75.47 52.5 107,574 999 0.0093 0.9907 75.33 53.5 105,989 0.0000 1.0000 74.63 54.5 105,989 0.0000 1.0000 74.63 55.5 105,989 832 0.0078 0.9922 74.63 56.5 102,430 0.0000 1.0000 74.04 57.5 102,283 0.0000 1.0000 74.04 58.5 93,995 0.0000 1.0000 74.04 59.5 76,946 0.0000 1.0000 74.04 60.5 16,226 0.0000 1.0000 74.04 61.5 16,226 0.0000 1.0000 74.04 62.5 16,226 5,536 0.3412 0.6588 74.04 63.5 10,690 0.0000 1.0000 48.78 64.5 10,690 0.0000 1.0000 48.78 65.5 10,690 0.0000 1.0000 48.78 66.5 10,690 0.0000 1.0000 48.78 67.5 48.78 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 439 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1950-2017 EXPERIENCE BAND 1998-2017 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 2,928,500 0.0000 1.0000 100.00 0.5 2,927,974 21,594 0.0074 0.9926 100.00 1.5 2,930,984 45,492 0.0155 0.9845 99.26 2.5 2,872,647 0.0000 1.0000 97.72 3.5 2,936,881 6,909 0.0024 0.9976 97.72 4.5 1,261,389 0.0000 1.0000 97.49 5.5 1,262,262 2,308 0.0018 0.9982 97.49 6.5 1,038,446 0.0000 1.0000 97.31 7.5 1,021,063 13,775 0.0135 0.9865 97.31 8.5 1,568,494 16,006 0.0102 0.9898 96.00 9.5 1,522,448 0.0000 1.0000 95.02 10.5 1,545,306 0.0000 1.0000 95.02 11.5 1,524,018 0.0000 1.0000 95.02 12.5 1,570,283 0.0000 1.0000 95.02 13.5 1,604,102 4,115 0.0026 0.9974 95.02 14.5 1,517,396 14,170 0.0093 0.9907 94.78 15.5 1,503,226 1,041 0.0007 0.9993 93.89 16.5 1,550,826 11,782 0.0076 0.9924 93.83 17.5 1,534,575 0.0000 1.0000 93.11 18.5 1,440,869 4,144 0.0029 0.9971 93.11 19.5 1,436,725 1,935 0.0013 0.9987 92.85 20.5 1,343,244 1,385 0.0010 0.9990 92.72 21.5 1,297,653 0.0000 1.0000 92.63 22.5 1,160,051 782 0.0007 0.9993 92.63 23.5 1,017,684 31,816 0.0313 0.9687 92.56 24.5 860,681 822 0.0010 0.9990 89.67 25.5 754,299 1,402 0.0019 0.9981 89.58 26.5 754,000 1,268 0.0017 0.9983 89.42 27.5 738,678 11,561 0.0157 0.9843 89.27 28.5 164,567 3,738 0.0227 0.9773 87.87 29.5 157,291 0.0000 1.0000 85.87 30.5 137,603 0.0000 1.0000 85.87 31.5 88,362 0.0000 1.0000 85.87 32.5 47,554 0.0000 1.0000 85.87 33.5 45,466 0.0000 1.0000 85.87 34.5 45,466 0.0000 1.0000 85.87 35.5 45,466 0.0000 1.0000 85.87 36.5 48,975 0.0000 1.0000 85.87 37.5 49,122 453 0.0092 0.9908 85.87 38.5 51,386 0.0000 1.0000 85.08 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 440 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1950-2017 EXPERIENCE BAND 1998-2017 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 69,949 196 0.0028 0.9972 85.08 40.5 133,633 0.0000 1.0000 84.84 41.5 133,633 0.0000 1.0000 84.84 42.5 133,633 0.0000 1.0000 84.84 43.5 120,938 0.0000 1.0000 84.84 44.5 118,788 0.0000 1.0000 84.84 45.5 118,788 201 0.0017 0.9983 84.84 46.5 117,484 7,700 0.0655 0.9345 84.70 47.5 127,105 0.0000 1.0000 79.15 48.5 125,143 1,360 0.0109 0.9891 79.15 49.5 110,427 0.0000 1.0000 78.29 50.5 109,088 1,311 0.0120 0.9880 78.29 51.5 107,777 203 0.0019 0.9981 77.35 52.5 107,574 999 0.0093 0.9907 77.20 53.5 105,989 0.0000 1.0000 76.48 54.5 105,989 0.0000 1.0000 76.48 55.5 105,989 832 0.0078 0.9922 76.48 56.5 102,430 0.0000 1.0000 75.88 57.5 102,283 0.0000 1.0000 75.88 58.5 93,995 0.0000 1.0000 75.88 59.5 76,946 0.0000 1.0000 75.88 60.5 16,226 0.0000 1.0000 75.88 61.5 16,226 0.0000 1.0000 75.88 62.5 16,226 5,536 0.3412 0.6588 75.88 63.5 10,690 0.0000 1.0000 49.99 64.5 10,690 0.0000 1.0000 49.99 65.5 10,690 0.0000 1.0000 49.99 66.5 10,690 0.0000 1.0000 49.99 67.5 49.99 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 441 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 9 2 . 0 1 T R A N S P O R T A T I O N E Q U I P M E N T - L I G H T T R U C K S A N D V A N S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 442 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 iti Q. iti Q. �� 00 00 NN NN a, J.. 0:, .!. "' � mm mm mm �� • • w > "' :, u � <( z i3 . J "' 0 • • v N •• (/) / ' M • • ,.... <{ I r-: � \ • � \ / •• v v l,)v ,,A v. .: • ;· " 0 M 0 s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1955-2017 EXPERIENCE BAND 1969-2017 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 1,342,030 0.0000 1.0000 100.00 0.5 1,289,953 0.0000 1.0000 100.00 1.5 1,289,953 0.0000 1.0000 100.00 2.5 1,248,813 0.0000 1.0000 100.00 3.5 1,248,813 24,170 0.0194 0.9806 100.00 4.5 1,106,113 0.0000 1.0000 98.06 5.5 1,106,113 19,035 0.0172 0.9828 98.06 6.5 892,112 72,678 0.0815 0.9185 96.38 7.5 819,434 82,297 0.1004 0.8996 88.53 8.5 605,142 21,791 0.0360 0.9640 79.63 9.5 543,257 43,418 0.0799 0.9201 76.77 10.5 497,307 39,325 0.0791 0.9209 70.63 11.5 439,858 75,614 0.1719 0.8281 65.05 12.5 241,222 23,414 0.0971 0.9029 53.86 13.5 226,855 24,454 0.1078 0.8922 48.64 14.5 154,692 12,290 0.0795 0.9205 43.39 15.5 123,464 37,991 0.3077 0.6923 39.95 16.5 63,202 6,998 0.1107 0.8893 27.65 17.5 56,204 23,745 0.4225 0.5775 24.59 18.5 32,459 4,014 0.1237 0.8763 14.20 19.5 24,246 10,250 0.4227 0.5773 12.45 20.5 13,997 0.0000 1.0000 7.18 21.5 13,997 0.0000 1.0000 7.18 22.5 13,997 0.0000 1.0000 7.18 23.5 13,997 0.0000 1.0000 7.18 24.5 7.18 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 443 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1991-2017 EXPERIENCE BAND 1998-2017 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 1,098,245 0.0000 1.0000 100.00 0.5 1,035,917 0.0000 1.0000 100.00 1.5 1,090,881 0.0000 1.0000 100.00 2.5 1,093,406 0.0000 1.0000 100.00 3.5 1,113,065 24,170 0.0217 0.9783 100.00 4.5 1,075,779 0.0000 1.0000 97.83 5.5 1,090,009 19,035 0.0175 0.9825 97.83 6.5 876,596 72,678 0.0829 0.9171 96.12 7.5 803,918 82,297 0.1024 0.8976 88.15 8.5 585,773 21,790 0.0372 0.9628 79.13 9.5 507,585 34,858 0.0687 0.9313 76.18 10.5 450,314 30,411 0.0675 0.9325 70.95 11.5 394,780 67,212 0.1703 0.8297 66.16 12.5 204,546 23,414 0.1145 0.8855 54.90 13.5 181,131 15,407 0.0851 0.9149 48.61 14.5 118,015 0.0000 1.0000 44.48 15.5 99,078 37,991 0.3835 0.6165 44.48 16.5 38,816 0.0000 1.0000 27.42 17.5 38,816 20,620 0.5312 0.4688 27.42 18.5 18,196 0.0000 1.0000 12.86 19.5 13,997 0.0000 1.0000 12.86 20.5 13,997 0.0000 1.0000 12.86 21.5 13,997 0.0000 1.0000 12.86 22.5 13,997 0.0000 1.0000 12.86 23.5 13,997 0.0000 1.0000 12.86 24.5 12.86 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 444 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 9 2 . 0 5 T R A N S P O R T A T I O N E Q U I P M E N T - M E D I U M T R U C K S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 445 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN �� mm �� • w > "' :, u � <( z i3 "' 0 • • J • • • :.J • I ' • r-, • .---< y <C\ � 0 \ ;/ - • \ • / v v � � • / • I • • 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE PLACEMENT BAND 1955-2013 EXPERIENCE BAND 1968-2017 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 1,782,327 0.0000 1.0000 100.00 0.5 1,782,327 11,243 0.0063 0.9937 100.00 1.5 1,771,084 29,758 0.0168 0.9832 99.37 2.5 1,741,326 0.0000 1.0000 97.70 3.5 1,786,410 0.0000 1.0000 97.70 4.5 1,619,703 0.0000 1.0000 97.70 5.5 1,644,495 0.0000 1.0000 97.70 6.5 1,459,167 12,745 0.0087 0.9913 97.70 7.5 1,456,494 32,537 0.0223 0.9777 96.85 8.5 1,276,389 161,929 0.1269 0.8731 94.68 9.5 1,085,257 76,214 0.0702 0.9298 82.67 10.5 962,693 120,630 0.1253 0.8747 76.87 11.5 842,063 26,076 0.0310 0.9690 67.23 12.5 622,639 44,912 0.0721 0.9279 65.15 13.5 414,469 730 0.0018 0.9982 60.45 14.5 413,738 22,831 0.0552 0.9448 60.35 15.5 301,958 58,686 0.1944 0.8056 57.02 16.5 203,768 10,125 0.0497 0.9503 45.93 17.5 193,643 12,696 0.0656 0.9344 43.65 18.5 180,947 5,813 0.0321 0.9679 40.79 19.5 175,134 0.0000 1.0000 39.48 20.5 175,134 0.0000 1.0000 39.48 21.5 175,134 59,336 0.3388 0.6612 39.48 22.5 52,950 14,905 0.2815 0.7185 26.10 23.5 38,045 0.0000 1.0000 18.76 24.5 38,045 5,616 0.1476 0.8524 18.76 25.5 32,430 186 0.0057 0.9943 15.99 26.5 32,244 0.0000 1.0000 15.90 27.5 32,244 0.0000 1.0000 15.90 28.5 32,244 0.0000 1.0000 15.90 29.5 32,244 0.0000 1.0000 15.90 30.5 32,244 0.0000 1.0000 15.90 31.5 32,244 938 0.0291 0.9709 15.90 32.5 31,306 12,097 0.3864 0.6136 15.43 33.5 19,209 0.0000 1.0000 9.47 34.5 19,209 16,832 0.8762 0.1238 9.47 35.5 2,377 0.0000 1.0000 1.17 36.5 2,377 0.0000 1.0000 1.17 37.5 2,377 2,377 1.0000 1.17 38.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 446 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 9 2 . 0 9 T R A N S P O R T A T I O N E Q U I P M E N T - T R A I L E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 447 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos UJ� UJ� Uz Uz Zw Zw UJ ::r: UJ ::r: �UJ �UJ UJU UJU Q. :5 Q. :5 iiS CL. iiS CL. !'- ..... !'- ..... .... .... .... .... 00 00 NN NN a, 6 0:, ..:. ��ch ................ • • w > "' => u � <( z i3 "' 0 N lfl Lil M l/ <(' � I\ 0 - vr< � � � i> -1'" " • • i � • l..---- I k 4 /- 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1930-2013 EXPERIENCE BAND 1969-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 531,748 0.0000 1.0000 100.00 0.5 538,303 0.0000 1.0000 100.00 1.5 538,303 0.0000 1.0000 100.00 2.5 541,196 0.0000 1.0000 100.00 3.5 541,196 0.0000 1.0000 100.00 4.5 532,273 0.0000 1.0000 100.00 5.5 532,845 0.0000 1.0000 100.00 6.5 392,705 0.0000 1.0000 100.00 7.5 354,014 0.0000 1.0000 100.00 8.5 354,014 0.0000 1.0000 100.00 9.5 345,008 0.0000 1.0000 100.00 10.5 283,238 0.0000 1.0000 100.00 11.5 283,238 0.0000 1.0000 100.00 12.5 283,238 0.0000 1.0000 100.00 13.5 280,628 1,645 0.0059 0.9941 100.00 14.5 280,900 0.0000 1.0000 99.41 15.5 246,366 698 0.0028 0.9972 99.41 16.5 245,668 0.0000 1.0000 99.13 17.5 245,668 19,106 0.0778 0.9222 99.13 18.5 223,816 723 0.0032 0.9968 91.42 19.5 224,188 0.0000 1.0000 91.13 20.5 151,285 7,260 0.0480 0.9520 91.13 21.5 125,873 438 0.0035 0.9965 86.75 22.5 114,117 892 0.0078 0.9922 86.45 23.5 113,225 9,729 0.0859 0.9141 85.78 24.5 69,440 0.0000 1.0000 78.41 25.5 69,826 2,634 0.0377 0.9623 78.41 26.5 41,797 0.0000 1.0000 75.45 27.5 41,293 0.0000 1.0000 75.45 28.5 41,293 599 0.0145 0.9855 75.45 29.5 40,694 1,049 0.0258 0.9742 74.35 30.5 39,644 45 0.0011 0.9989 72.44 31.5 39,599 572 0.0144 0.9856 72.35 32.5 39,027 3,187 0.0817 0.9183 71.31 33.5 35,841 0.0000 1.0000 65.49 34.5 35,841 468 0.0131 0.9869 65.49 35.5 35,372 4,202 0.1188 0.8812 64.63 36.5 31,171 7,408 0.2377 0.7623 56.95 37.5 22,817 49 0.0021 0.9979 43.42 38.5 17,327 3,686 0.2127 0.7873 43.32 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 448 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1930-2013 EXPERIENCE BAND 1969-2017 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 13,642 958 0.0703 0.9297 34.11 40.5 12,683 0.0000 1.0000 31.71 41.5 12,683 2,353 0.1855 0.8145 31.71 42.5 10,331 51 0.0049 0.9951 25.83 43.5 10,280 2,075 0.2019 0.7981 25.70 44.5 8,204 420 0.0512 0.9488 20.51 45.5 7,784 0.0000 1.0000 19.46 46.5 7,784 2,840 0.3649 0.6351 19.46 47.5 4,944 0.0000 1.0000 12.36 48.5 4,944 143 0.0288 0.9712 12.36 49.5 4,802 0.0000 1.0000 12.01 50.5 4,802 0.0000 1.0000 12.01 51.5 4,802 0.0000 1.0000 12.01 52.5 4,802 0.0000 1.0000 12.01 53.5 2,187 0.0000 1.0000 12.01 54.5 2,187 0.0000 1.0000 12.01 55.5 2,187 0.0000 1.0000 12.01 56.5 2,187 0.0000 1.0000 12.01 57.5 2,187 1,668 0.7624 0.2376 12.01 58.5 520 0.0000 1.0000 2.85 59.5 520 0.0000 1.0000 2.85 60.5 520 0.0000 1.0000 2.85 61.5 520 246 0.4735 0.5265 2.85 62.5 274 0.0000 1.0000 1.50 63.5 274 0.0000 1.0000 1.50 64.5 274 0.0000 1.0000 1.50 65.5 274 0.0000 1.0000 1.50 66.5 274 0.0000 1.0000 1.50 67.5 274 0.0000 1.0000 1.50 68.5 274 0.0000 1.0000 1.50 69.5 274 0.0000 1.0000 1.50 70.5 274 0.0000 1.0000 1.50 71.5 274 274 1.0000 1.50 72.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 449 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1941-2013 EXPERIENCE BAND 1998-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 314,069 0.0000 1.0000 100.00 0.5 387,463 0.0000 1.0000 100.00 1.5 406,946 0.0000 1.0000 100.00 2.5 427,094 0.0000 1.0000 100.00 3.5 427,094 0.0000 1.0000 100.00 4.5 449,613 0.0000 1.0000 100.00 5.5 466,602 0.0000 1.0000 100.00 6.5 344,448 0.0000 1.0000 100.00 7.5 305,613 0.0000 1.0000 100.00 8.5 305,613 0.0000 1.0000 100.00 9.5 296,382 0.0000 1.0000 100.00 10.5 234,611 0.0000 1.0000 100.00 11.5 234,611 0.0000 1.0000 100.00 12.5 234,611 0.0000 1.0000 100.00 13.5 229,636 1,645 0.0072 0.9928 100.00 14.5 227,991 0.0000 1.0000 99.28 15.5 193,457 0.0000 1.0000 99.28 16.5 193,457 0.0000 1.0000 99.28 17.5 204,132 17,788 0.0871 0.9129 99.28 18.5 188,987 723 0.0038 0.9962 90.63 19.5 188,264 0.0000 1.0000 90.29 20.5 114,870 7,260 0.0632 0.9368 90.29 21.5 88,127 0.0000 1.0000 84.58 22.5 79,394 0.0000 1.0000 84.58 23.5 82,834 9,729 0.1174 0.8826 84.58 24.5 39,049 0.0000 1.0000 74.65 25.5 39,049 2,634 0.0674 0.9326 74.65 26.5 14,207 0.0000 1.0000 69.61 27.5 13,155 0.0000 1.0000 69.61 28.5 13,155 0.0000 1.0000 69.61 29.5 19,710 0.0000 1.0000 69.61 30.5 19,710 0.0000 1.0000 69.61 31.5 22,603 0.0000 1.0000 69.61 32.5 22,603 3,187 0.1410 0.8590 69.61 33.5 22,031 0.0000 1.0000 59.80 34.5 22,031 0.0000 1.0000 59.80 35.5 29,439 4,202 0.1427 0.8573 59.80 36.5 28,077 7,408 0.2638 0.7362 51.26 37.5 19,724 0.0000 1.0000 37.74 38.5 14,366 3,440 0.2394 0.7606 37.74 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 450 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1941-2013 EXPERIENCE BAND 1998-2017 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 10,926 818 0.0749 0.9251 28.70 40.5 10,108 0.0000 1.0000 26.55 41.5 10,108 2,353 0.2327 0.7673 26.55 42.5 9,423 0.0000 1.0000 20.37 43.5 9,423 2,075 0.2202 0.7798 20.37 44.5 7,348 226 0.0307 0.9693 15.89 45.5 7,122 0.0000 1.0000 15.40 46.5 7,122 2,840 0.3988 0.6012 15.40 47.5 4,282 0.0000 1.0000 9.26 48.5 4,282 0.0000 1.0000 9.26 49.5 4,528 0.0000 1.0000 9.26 50.5 4,528 0.0000 1.0000 9.26 51.5 4,528 0.0000 1.0000 9.26 52.5 4,528 0.0000 1.0000 9.26 53.5 1,914 0.0000 1.0000 9.26 54.5 1,914 0.0000 1.0000 9.26 55.5 1,914 0.0000 1.0000 9.26 56.5 2,187 0.0000 1.0000 9.26 57.5 2,187 1,668 0.7624 0.2376 9.26 58.5 520 0.0000 1.0000 2.20 59.5 520 0.0000 1.0000 2.20 60.5 520 0.0000 1.0000 2.20 61.5 520 246 0.4735 0.5265 2.20 62.5 274 0.0000 1.0000 1.16 63.5 274 0.0000 1.0000 1.16 64.5 274 0.0000 1.0000 1.16 65.5 274 0.0000 1.0000 1.16 66.5 274 0.0000 1.0000 1.16 67.5 274 0.0000 1.0000 1.16 68.5 274 0.0000 1.0000 1.16 69.5 274 0.0000 1.0000 1.16 70.5 274 0.0000 1.0000 1.16 71.5 274 274 1.0000 1.16 72.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 451 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 9 6 . 0 3 L I G H T P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 452 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 'i' 'i' �N 0 "' 0 "' N� • w > "' :, u � <( z i3 "' 0 "'" l/l ' ()"\ <!\ 6 \ � -- L/ - • -- v.-- r: 0 M 0 s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1992-2017 EXPERIENCE BAND 2001-2017 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 1,920,269 0.0000 1.0000 100.00 0.5 1,744,560 0.0000 1.0000 100.00 1.5 1,818,028 0.0000 1.0000 100.00 2.5 1,818,028 0.0000 1.0000 100.00 3.5 1,947,872 0.0000 1.0000 100.00 4.5 1,669,340 0.0000 1.0000 100.00 5.5 1,669,340 66,489 0.0398 0.9602 100.00 6.5 1,493,946 293,319 0.1963 0.8037 96.02 7.5 1,250,573 285,972 0.2287 0.7713 77.17 8.5 490,699 256,129 0.5220 0.4780 59.52 9.5 127,295 127,295 1.0000 28.45 10.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 453 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P CA L I F O R N I A P R O P E R T Y AC C O U N T 3 9 6 . 0 7 H E A V Y P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 454 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos UJ� UJ� Uz Uz Zw Zw UJ ::r: UJ ::r: �UJ �UJ UJU UJU Q. :5 Q. :5 iiS CL. iiS CL. r,,.. ..... r,,.. ..... .... .... .... .... 00 00 NN NN :iii *:8 m mm ................ • • w > "' :, u � <( z i3 "' 0 N J --' ·� ' Lil '" ...... <l'. \ '" '" / s: ·� 0 '" - ' v � � • L.>--' � � " ./ �� • 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP CALIFORNIA PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1946-2013 EXPERIENCE BAND 1980-2017 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 5,146,154 0.0000 1.0000 100.00 0.5 5,146,154 0.0000 1.0000 100.00 1.5 5,146,154 0.0000 1.0000 100.00 2.5 5,146,154 0.0000 1.0000 100.00 3.5 5,211,442 100,382 0.0193 0.9807 100.00 4.5 5,117,801 271,059 0.0530 0.9470 98.07 5.5 4,665,697 357,160 0.0766 0.9234 92.88 6.5 3,692,157 190,544 0.0516 0.9484 85.77 7.5 2,961,748 66,456 0.0224 0.9776 81.34 8.5 2,806,802 5,483 0.0020 0.9980 79.52 9.5 2,585,779 0.0000 1.0000 79.36 10.5 2,586,116 226,870 0.0877 0.9123 79.36 11.5 1,922,366 179,709 0.0935 0.9065 72.40 12.5 1,742,657 254,887 0.1463 0.8537 65.63 13.5 1,374,073 279,164 0.2032 0.7968 56.03 14.5 1,094,909 198,268 0.1811 0.8189 44.65 15.5 373,689 0.0000 1.0000 36.56 16.5 373,689 0.0000 1.0000 36.56 17.5 373,689 63,013 0.1686 0.8314 36.56 18.5 310,676 0.0000 1.0000 30.40 19.5 310,676 0.0000 1.0000 30.40 20.5 310,676 0.0000 1.0000 30.40 21.5 300,529 0.0000 1.0000 30.40 22.5 304,413 0.0000 1.0000 30.40 23.5 313,416 0.0000 1.0000 30.40 24.5 65,310 0.0000 1.0000 30.40 25.5 65,310 0.0000 1.0000 30.40 26.5 65,310 55,860 0.8553 0.1447 30.40 27.5 9,449 0.0000 1.0000 4.40 28.5 9,449 0.0000 1.0000 4.40 29.5 9,449 0.0000 1.0000 4.40 30.5 9,449 0.0000 1.0000 4.40 31.5 9,449 0.0000 1.0000 4.40 32.5 9,449 0.0000 1.0000 4.40 33.5 12,215 0.0000 1.0000 4.40 34.5 12,215 0.0000 1.0000 4.40 35.5 12,215 0.0000 1.0000 4.40 36.5 12,215 0.0000 1.0000 4.40 37.5 12,215 0.0000 1.0000 4.40 38.5 12,215 3,884 0.3180 0.6820 4.40 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 455 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1946-2013 EXPERIENCE BAND 1980-2017 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 3.00 40.5 2,766 0.0000 1.0000 1.00 41.5 2,766 0.0000 1.0000 1.00 42.5 2,766 0.0000 1.0000 1.00 43.5 2,766 0.0000 1.0000 1.00 44.5 2,766 0.0000 1.0000 1.00 45.5 2,766 0.0000 1.0000 1.00 46.5 2,766 0.0000 1.0000 1.00 47.5 2,766 2,766 1.0000 1.00 48.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 456 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1966-2013 EXPERIENCE BAND 1998-2017 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 3,503,217 0.0000 1.0000 100.00 0.5 3,503,217 0.0000 1.0000 100.00 1.5 3,572,947 0.0000 1.0000 100.00 2.5 3,749,957 0.0000 1.0000 100.00 3.5 4,222,113 100,382 0.0238 0.9762 100.00 4.5 4,389,087 206,459 0.0470 0.9530 97.62 5.5 4,356,586 357,160 0.0820 0.9180 93.03 6.5 3,574,529 190,544 0.0533 0.9467 85.40 7.5 2,849,602 1,167 0.0004 0.9996 80.85 8.5 2,759,945 5,483 0.0020 0.9980 80.82 9.5 2,538,922 0.0000 1.0000 80.66 10.5 2,538,922 226,533 0.0892 0.9108 80.66 11.5 1,856,711 160,911 0.0867 0.9133 73.46 12.5 1,695,800 254,887 0.1503 0.8497 67.09 13.5 1,321,650 279,164 0.2112 0.7888 57.01 14.5 1,042,486 198,268 0.1902 0.8098 44.97 15.5 321,266 0.0000 1.0000 36.42 16.5 321,266 0.0000 1.0000 36.42 17.5 321,266 63,013 0.1961 0.8039 36.42 18.5 258,253 0.0000 1.0000 29.27 19.5 258,253 0.0000 1.0000 29.27 20.5 258,253 0.0000 1.0000 29.27 21.5 248,107 0.0000 1.0000 29.27 22.5 294,964 0.0000 1.0000 29.27 23.5 294,964 0.0000 1.0000 29.27 24.5 46,857 0.0000 1.0000 29.27 25.5 46,857 0.0000 1.0000 29.27 26.5 46,857 46,857 1.0000 29.27 27.5 28.5 29.5 30.5 31.5 5,566 0.0000 32.5 5,566 0.0000 33.5 5,566 0.0000 34.5 5,566 0.0000 35.5 5,566 0.0000 36.5 5,566 0.0000 37.5 5,566 0.0000 38.5 5,566 0.0000 39.5 5,566 5,566 1.0000 40.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 457 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming 87$+ 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 458 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PA C I F I C O R P UT A H P R O P E R T Y AC C O U N T 3 6 1 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 459 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,!- ,;, Na, m., �� / • w > "' N => u 0::: � ' <( 0 z i3 \!) / "' <( I 0 :> • 0 I v - I -: • I � = ; / v I/ Vt ,· I i J f 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP UTAH PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1889-2017 EXPERIENCE BAND 1924-2017 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 58,576,257 7,578 0.0001 0.9999 100.00 0.5 57,625,353 26,261 0.0005 0.9995 99.99 1.5 57,556,767 116,972 0.0020 0.9980 99.94 2.5 57,161,376 82,795 0.0014 0.9986 99.74 3.5 56,087,401 70,182 0.0013 0.9987 99.59 4.5 54,018,719 46,325 0.0009 0.9991 99.47 5.5 48,853,035 43,934 0.0009 0.9991 99.38 6.5 45,357,293 463,720 0.0102 0.9898 99.29 7.5 42,934,564 129,518 0.0030 0.9970 98.28 8.5 36,637,495 91,838 0.0025 0.9975 97.98 9.5 32,145,404 31,787 0.0010 0.9990 97.74 10.5 29,054,682 82,752 0.0028 0.9972 97.64 11.5 26,363,688 13,873 0.0005 0.9995 97.36 12.5 24,904,221 92,677 0.0037 0.9963 97.31 13.5 22,181,868 42,390 0.0019 0.9981 96.95 14.5 18,024,143 67,473 0.0037 0.9963 96.76 15.5 17,110,355 34,193 0.0020 0.9980 96.40 16.5 15,830,886 59,049 0.0037 0.9963 96.21 17.5 14,145,238 26,097 0.0018 0.9982 95.85 18.5 12,897,610 106,290 0.0082 0.9918 95.67 19.5 12,180,160 36,156 0.0030 0.9970 94.88 20.5 10,381,238 120,447 0.0116 0.9884 94.60 21.5 9,605,544 44,733 0.0047 0.9953 93.51 22.5 8,006,688 8,996 0.0011 0.9989 93.07 23.5 7,172,084 62,376 0.0087 0.9913 92.97 24.5 6,467,559 8,113 0.0013 0.9987 92.16 25.5 5,700,015 17,613 0.0031 0.9969 92.04 26.5 5,440,773 53,411 0.0098 0.9902 91.76 27.5 5,191,655 44,040 0.0085 0.9915 90.86 28.5 4,168,627 59,311 0.0142 0.9858 90.09 29.5 3,451,357 23,699 0.0069 0.9931 88.80 30.5 3,143,558 53,829 0.0171 0.9829 88.19 31.5 2,738,852 11,709 0.0043 0.9957 86.68 32.5 2,613,930 55,394 0.0212 0.9788 86.31 33.5 2,403,984 55,934 0.0233 0.9767 84.48 34.5 2,342,525 13,008 0.0056 0.9944 82.52 35.5 2,189,554 106,689 0.0487 0.9513 82.06 36.5 1,982,775 10,828 0.0055 0.9945 78.06 37.5 1,907,099 21,564 0.0113 0.9887 77.64 38.5 1,793,308 11,702 0.0065 0.9935 76.76 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 460 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP UTAH PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1889-2017 EXPERIENCE BAND 1924-2017 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 1,729,483 6,247 0.0036 0.9964 76.26 40.5 1,642,921 4,298 0.0026 0.9974 75.98 41.5 1,614,540 18,390 0.0114 0.9886 75.78 42.5 1,561,378 14,303 0.0092 0.9908 74.92 43.5 1,480,733 9,810 0.0066 0.9934 74.23 44.5 1,400,227 17,625 0.0126 0.9874 73.74 45.5 1,367,801 59,995 0.0439 0.9561 72.81 46.5 1,280,583 9,013 0.0070 0.9930 69.62 47.5 1,132,621 9,654 0.0085 0.9915 69.13 48.5 1,093,465 63,486 0.0581 0.9419 68.54 49.5 1,007,491 1,558 0.0015 0.9985 64.56 50.5 986,372 125 0.0001 0.9999 64.46 51.5 954,084 5,441 0.0057 0.9943 64.45 52.5 917,625 13,430 0.0146 0.9854 64.09 53.5 699,698 13,735 0.0196 0.9804 63.15 54.5 661,317 14,867 0.0225 0.9775 61.91 55.5 616,309 3,138 0.0051 0.9949 60.52 56.5 567,661 2,361 0.0042 0.9958 60.21 57.5 536,997 412 0.0008 0.9992 59.96 58.5 515,846 35,431 0.0687 0.9313 59.91 59.5 428,074 137 0.0003 0.9997 55.80 60.5 328,337 2,497 0.0076 0.9924 55.78 61.5 288,161 135 0.0005 0.9995 55.35 62.5 262,460 3,982 0.0152 0.9848 55.33 63.5 255,180 0.0000 1.0000 54.49 64.5 222,303 37,378 0.1681 0.8319 54.49 65.5 156,302 2,180 0.0139 0.9861 45.33 66.5 136,377 330 0.0024 0.9976 44.69 67.5 135,947 123 0.0009 0.9991 44.59 68.5 125,022 1,397 0.0112 0.9888 44.55 69.5 122,993 7,985 0.0649 0.9351 44.05 70.5 114,510 579 0.0051 0.9949 41.19 71.5 113,440 0.0000 1.0000 40.98 72.5 113,440 0.0000 1.0000 40.98 73.5 113,440 0.0000 1.0000 40.98 74.5 113,440 0.0000 1.0000 40.98 75.5 112,840 664 0.0059 0.9941 40.98 76.5 103,778 0.0000 1.0000 40.74 77.5 102,926 2,170 0.0211 0.9789 40.74 78.5 100,757 0.0000 1.0000 39.88 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 461 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP UTAH PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1889-2017 EXPERIENCE BAND 1924-2017 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 98,769 32 0.0003 0.9997 39.88 80.5 97,615 35,153 0.3601 0.6399 39.87 81.5 62,462 924 0.0148 0.9852 25.51 82.5 61,538 239 0.0039 0.9961 25.13 83.5 61,300 443 0.0072 0.9928 25.04 84.5 60,856 15,448 0.2538 0.7462 24.85 85.5 45,409 2,824 0.0622 0.9378 18.55 86.5 42,584 0.0000 1.0000 17.39 87.5 38,400 0.0000 1.0000 17.39 88.5 36,098 5,413 0.1499 0.8501 17.39 89.5 30,686 0.0000 1.0000 14.78 90.5 29,000 0.0000 1.0000 14.78 91.5 27,136 0.0000 1.0000 14.78 92.5 27,136 0.0000 1.0000 14.78 93.5 27,136 0.0000 1.0000 14.78 94.5 26,087 0.0000 1.0000 14.78 95.5 26,087 0.0000 1.0000 14.78 96.5 26,087 0.0000 1.0000 14.78 97.5 26,087 0.0000 1.0000 14.78 98.5 26,087 0.0000 1.0000 14.78 99.5 26,087 0.0000 1.0000 14.78 100.5 26,087 0.0000 1.0000 14.78 101.5 26,087 0.0000 1.0000 14.78 102.5 26,087 0.0000 1.0000 14.78 103.5 25,132 0.0000 1.0000 14.78 104.5 22,816 0.0000 1.0000 14.78 105.5 22,816 0.0000 1.0000 14.78 106.5 22,816 0.0000 1.0000 14.78 107.5 14.78 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 462 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H P R O P E R T Y AC C O U N T 3 6 2 S T A T I O N E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 463 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN ,!- .;, Nm mw �� • w > I/ "' => u � <( z i3 ,· "' 0 -· 0 ,r/ VJ / ' 0 U1 <{. . ./ � I\ � \ ,T / v ., v / d" . •• • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP UTAH PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1924-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 559,224,810 354,816 0.0006 0.9994 100.00 0.5 541,286,609 964,076 0.0018 0.9982 99.94 1.5 537,604,922 1,024,443 0.0019 0.9981 99.76 2.5 530,502,135 2,685,587 0.0051 0.9949 99.57 3.5 512,297,102 2,530,839 0.0049 0.9951 99.06 4.5 497,294,903 2,889,044 0.0058 0.9942 98.58 5.5 469,997,803 2,492,953 0.0053 0.9947 98.00 6.5 448,482,041 5,277,050 0.0118 0.9882 97.48 7.5 429,848,222 3,417,523 0.0080 0.9920 96.34 8.5 384,394,202 2,610,428 0.0068 0.9932 95.57 9.5 357,680,887 2,434,713 0.0068 0.9932 94.92 10.5 339,182,236 1,913,446 0.0056 0.9944 94.27 11.5 323,172,186 1,585,056 0.0049 0.9951 93.74 12.5 302,397,670 2,337,391 0.0077 0.9923 93.28 13.5 273,895,597 1,547,954 0.0057 0.9943 92.56 14.5 243,888,447 1,506,460 0.0062 0.9938 92.04 15.5 222,404,432 1,588,797 0.0071 0.9929 91.47 16.5 196,463,097 1,841,468 0.0094 0.9906 90.82 17.5 175,101,586 7,196,277 0.0411 0.9589 89.97 18.5 153,899,020 1,610,814 0.0105 0.9895 86.27 19.5 143,106,335 1,166,882 0.0082 0.9918 85.37 20.5 126,032,413 1,338,726 0.0106 0.9894 84.67 21.5 121,109,787 1,284,554 0.0106 0.9894 83.77 22.5 106,316,917 1,415,760 0.0133 0.9867 82.88 23.5 93,296,647 938,776 0.0101 0.9899 81.78 24.5 81,612,710 789,345 0.0097 0.9903 80.95 25.5 72,119,473 823,235 0.0114 0.9886 80.17 26.5 67,571,263 1,175,116 0.0174 0.9826 79.26 27.5 64,395,983 853,400 0.0133 0.9867 77.88 28.5 57,870,540 808,863 0.0140 0.9860 76.85 29.5 55,937,090 752,728 0.0135 0.9865 75.77 30.5 52,830,150 925,985 0.0175 0.9825 74.75 31.5 48,289,951 889,093 0.0184 0.9816 73.44 32.5 45,340,252 507,523 0.0112 0.9888 72.09 33.5 42,192,172 709,865 0.0168 0.9832 71.28 34.5 38,725,568 562,909 0.0145 0.9855 70.08 35.5 35,850,461 547,659 0.0153 0.9847 69.07 36.5 32,199,957 400,669 0.0124 0.9876 68.01 37.5 29,587,007 665,791 0.0225 0.9775 67.16 38.5 27,490,446 472,144 0.0172 0.9828 65.65 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 464 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP UTAH PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1924-2017 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 26,099,179 580,607 0.0222 0.9778 64.52 40.5 24,267,453 348,828 0.0144 0.9856 63.09 41.5 21,312,045 411,310 0.0193 0.9807 62.18 42.5 18,003,334 693,849 0.0385 0.9615 60.98 43.5 16,562,731 321,577 0.0194 0.9806 58.63 44.5 15,098,374 489,516 0.0324 0.9676 57.49 45.5 14,160,499 311,204 0.0220 0.9780 55.63 46.5 13,447,695 344,596 0.0256 0.9744 54.41 47.5 12,752,209 349,954 0.0274 0.9726 53.01 48.5 11,360,247 304,870 0.0268 0.9732 51.56 49.5 10,548,064 234,359 0.0222 0.9778 50.17 50.5 9,673,652 161,792 0.0167 0.9833 49.06 51.5 9,150,181 142,891 0.0156 0.9844 48.24 52.5 8,717,259 298,807 0.0343 0.9657 47.49 53.5 7,557,136 180,879 0.0239 0.9761 45.86 54.5 7,034,422 167,552 0.0238 0.9762 44.76 55.5 6,289,002 222,515 0.0354 0.9646 43.69 56.5 5,385,776 231,516 0.0430 0.9570 42.15 57.5 4,374,118 71,011 0.0162 0.9838 40.34 58.5 3,943,592 153,630 0.0390 0.9610 39.68 59.5 3,514,511 75,815 0.0216 0.9784 38.14 60.5 2,852,771 103,958 0.0364 0.9636 37.31 61.5 2,495,765 68,687 0.0275 0.9725 35.95 62.5 2,066,465 135,292 0.0655 0.9345 34.96 63.5 1,666,679 38,510 0.0231 0.9769 32.67 64.5 1,371,841 119,758 0.0873 0.9127 31.92 65.5 1,124,724 20,648 0.0184 0.9816 29.13 66.5 1,032,920 20,997 0.0203 0.9797 28.60 67.5 880,519 36,346 0.0413 0.9587 28.02 68.5 676,545 26,477 0.0391 0.9609 26.86 69.5 474,897 25,939 0.0546 0.9454 25.81 70.5 424,004 5,344 0.0126 0.9874 24.40 71.5 392,879 11,022 0.0281 0.9719 24.09 72.5 375,586 36,742 0.0978 0.9022 23.42 73.5 328,877 6,201 0.0189 0.9811 21.13 74.5 317,687 16,465 0.0518 0.9482 20.73 75.5 285,605 1,489 0.0052 0.9948 19.65 76.5 261,611 4,064 0.0155 0.9845 19.55 77.5 250,885 14,784 0.0589 0.9411 19.25 78.5 227,978 2,264 0.0099 0.9901 18.11 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 465 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP UTAH PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1924-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 79.5 217,191 4,100 0.0189 0.9811 17.93 80.5 205,088 15,952 0.0778 0.9222 17.59 81.5 182,536 46,623 0.2554 0.7446 16.23 82.5 134,342 3,721 0.0277 0.9723 12.08 83.5 130,621 10,862 0.0832 0.9168 11.75 84.5 119,232 7,407 0.0621 0.9379 10.77 85.5 110,794 10,042 0.0906 0.9094 10.10 86.5 95,262 426 0.0045 0.9955 9.19 87.5 77,220 210 0.0027 0.9973 9.14 88.5 71,291 0.0000 1.0000 9.12 89.5 62,748 0.0000 1.0000 9.12 90.5 56,662 0.0000 1.0000 9.12 91.5 54,959 4,000 0.0728 0.9272 9.12 92.5 49,098 0.0000 1.0000 8.46 93.5 46,096 0.0000 1.0000 8.46 94.5 36,120 0.0000 1.0000 8.46 95.5 35,371 0.0000 1.0000 8.46 96.5 22,009 0.0000 1.0000 8.46 97.5 21,977 0.0000 1.0000 8.46 98.5 20,474 0.0000 1.0000 8.46 99.5 8,353 0.0000 1.0000 8.46 100.5 5,850 230 0.0393 0.9607 8.46 101.5 4,250 0.0000 1.0000 8.12 102.5 3,590 0.0000 1.0000 8.12 103.5 3,590 0.0000 1.0000 8.12 104.5 3,327 0.0000 1.0000 8.12 105.5 2,927 0.0000 1.0000 8.12 106.5 2,927 0.0000 1.0000 8.12 107.5 8.12 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 466 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H P R O P E R T Y AC C O U N T 3 8 9 . 2 L A N D R I G H T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 467 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �N �� 00 NN NJ, m� mm �� • w > "' ) => u � <( z i3 "' 0 ..... / Cl:'. ' 0 v U1 �\ / � v / I/ I/ I I I/ 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP UTAH PROPERTY ACCOUNT 389.2 LAND RIGHTS ORIGINAL LIFE TABLE PLACEMENT BAND 1955-2012 EXPERIENCE BAND 1992-2017 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 49,985 0.0000 1.0000 100.00 0.5 49,985 0.0000 1.0000 100.00 1.5 51,213 0.0000 1.0000 100.00 2.5 51,213 0.0000 1.0000 100.00 3.5 51,213 0.0000 1.0000 100.00 4.5 51,213 0.0000 1.0000 100.00 5.5 1,228 0.0000 1.0000 100.00 6.5 1,228 0.0000 1.0000 100.00 7.5 2,826 0.0000 1.0000 100.00 8.5 3,005 0.0000 1.0000 100.00 9.5 3,005 0.0000 1.0000 100.00 10.5 3,005 0.0000 1.0000 100.00 11.5 3,005 0.0000 1.0000 100.00 12.5 3,005 0.0000 1.0000 100.00 13.5 24,327 0.0000 1.0000 100.00 14.5 24,327 0.0000 1.0000 100.00 15.5 30,698 0.0000 1.0000 100.00 16.5 30,698 0.0000 1.0000 100.00 17.5 30,698 0.0000 1.0000 100.00 18.5 30,928 0.0000 1.0000 100.00 19.5 31,313 0.0000 1.0000 100.00 20.5 33,116 0.0000 1.0000 100.00 21.5 33,116 0.0000 1.0000 100.00 22.5 33,116 0.0000 1.0000 100.00 23.5 33,116 0.0000 1.0000 100.00 24.5 33,841 0.0000 1.0000 100.00 25.5 33,841 0.0000 1.0000 100.00 26.5 33,841 0.0000 1.0000 100.00 27.5 32,858 0.0000 1.0000 100.00 28.5 32,909 0.0000 1.0000 100.00 29.5 32,909 0.0000 1.0000 100.00 30.5 33,208 0.0000 1.0000 100.00 31.5 33,415 0.0000 1.0000 100.00 32.5 33,415 0.0000 1.0000 100.00 33.5 31,817 0.0000 1.0000 100.00 34.5 31,638 0.0000 1.0000 100.00 35.5 31,638 0.0000 1.0000 100.00 36.5 32,293 0.0000 1.0000 100.00 37.5 32,293 0.0000 1.0000 100.00 38.5 32,293 0.0000 1.0000 100.00 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 468 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP UTAH PROPERTY ACCOUNT 389.2 LAND RIGHTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1955-2012 EXPERIENCE BAND 1992-2017 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 10,971 0.0000 1.0000 100.00 40.5 10,971 0.0000 1.0000 100.00 41.5 4,601 0.0000 1.0000 100.00 42.5 4,601 0.0000 1.0000 100.00 43.5 4,601 0.0000 1.0000 100.00 44.5 4,370 0.0000 1.0000 100.00 45.5 3,985 0.0000 1.0000 100.00 46.5 2,182 0.0000 1.0000 100.00 47.5 2,182 0.0000 1.0000 100.00 48.5 2,182 0.0000 1.0000 100.00 49.5 2,182 0.0000 1.0000 100.00 50.5 1,457 0.0000 1.0000 100.00 51.5 1,457 0.0000 1.0000 100.00 52.5 1,457 0.0000 1.0000 100.00 53.5 1,213 0.0000 1.0000 100.00 54.5 1,161 0.0000 1.0000 100.00 55.5 1,161 0.0000 1.0000 100.00 56.5 863 0.0000 1.0000 100.00 57.5 655 0.0000 1.0000 100.00 58.5 655 0.0000 1.0000 100.00 59.5 655 0.0000 1.0000 100.00 60.5 655 0.0000 1.0000 100.00 61.5 655 0.0000 1.0000 100.00 62.5 100.00 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 469 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H P R O P E R T Y AC C O U N T 3 9 0 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 470 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 ';'I ')I �� Mm mw �� • w > "' ) => u � <( z i3 "' 0 ..... / Cl:'. v ' 0 LI") ' • "/ § • • • 0 \ v � v.f .: ·' I/ •• / •• •• J /: • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP UTAH PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1931-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 119,675,596 365,677 0.0031 0.9969 100.00 0.5 116,669,391 28,995 0.0002 0.9998 99.69 1.5 114,873,221 66,347 0.0006 0.9994 99.67 2.5 113,531,817 334,609 0.0029 0.9971 99.61 3.5 111,697,531 609,581 0.0055 0.9945 99.32 4.5 109,104,854 376,378 0.0034 0.9966 98.78 5.5 105,957,767 882,673 0.0083 0.9917 98.44 6.5 101,530,811 541,886 0.0053 0.9947 97.62 7.5 100,004,601 579,121 0.0058 0.9942 97.09 8.5 98,240,743 499,075 0.0051 0.9949 96.53 9.5 94,221,849 1,128,438 0.0120 0.9880 96.04 10.5 91,730,140 1,269,912 0.0138 0.9862 94.89 11.5 88,913,108 600,253 0.0068 0.9932 93.58 12.5 85,819,410 1,604,929 0.0187 0.9813 92.95 13.5 82,526,697 921,140 0.0112 0.9888 91.21 14.5 76,930,160 392,949 0.0051 0.9949 90.19 15.5 76,096,715 1,296,160 0.0170 0.9830 89.73 16.5 74,234,215 1,199,343 0.0162 0.9838 88.20 17.5 71,755,402 358,782 0.0050 0.9950 86.78 18.5 70,043,234 516,911 0.0074 0.9926 86.34 19.5 68,639,505 516,126 0.0075 0.9925 85.71 20.5 59,640,778 423,890 0.0071 0.9929 85.06 21.5 58,082,814 471,301 0.0081 0.9919 84.46 22.5 57,141,739 270,011 0.0047 0.9953 83.77 23.5 55,631,753 693,115 0.0125 0.9875 83.37 24.5 48,845,376 477,330 0.0098 0.9902 82.34 25.5 40,462,153 658,387 0.0163 0.9837 81.53 26.5 35,106,844 166,817 0.0048 0.9952 80.20 27.5 34,331,162 419,407 0.0122 0.9878 79.82 28.5 33,537,059 752,393 0.0224 0.9776 78.85 29.5 32,318,443 1,246,911 0.0386 0.9614 77.08 30.5 29,628,044 609,890 0.0206 0.9794 74.11 31.5 26,354,237 838,811 0.0318 0.9682 72.58 32.5 22,594,482 171,824 0.0076 0.9924 70.27 33.5 20,386,287 867,298 0.0425 0.9575 69.74 34.5 17,985,652 538,602 0.0299 0.9701 66.77 35.5 15,176,651 65,487 0.0043 0.9957 64.77 36.5 14,363,678 304,645 0.0212 0.9788 64.49 37.5 13,284,187 196,551 0.0148 0.9852 63.12 38.5 8,442,569 114,978 0.0136 0.9864 62.19 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 471 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP UTAH PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1931-2017 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 7,130,619 36,431 0.0051 0.9949 61.34 40.5 6,582,740 177,605 0.0270 0.9730 61.03 41.5 6,028,306 248,723 0.0413 0.9587 59.38 42.5 5,733,729 35,352 0.0062 0.9938 56.93 43.5 3,319,941 27,923 0.0084 0.9916 56.58 44.5 3,219,637 80,035 0.0249 0.9751 56.10 45.5 3,093,906 68,162 0.0220 0.9780 54.71 46.5 2,524,546 4,285 0.0017 0.9983 53.50 47.5 2,496,104 20,895 0.0084 0.9916 53.41 48.5 2,453,822 17,182 0.0070 0.9930 52.97 49.5 2,413,292 15,192 0.0063 0.9937 52.60 50.5 2,373,742 77,493 0.0326 0.9674 52.26 51.5 2,173,263 53,576 0.0247 0.9753 50.56 52.5 2,079,423 95,162 0.0458 0.9542 49.31 53.5 1,941,351 110,829 0.0571 0.9429 47.06 54.5 1,830,214 4,243 0.0023 0.9977 44.37 55.5 1,819,045 414 0.0002 0.9998 44.27 56.5 1,818,631 51,259 0.0282 0.9718 44.26 57.5 1,703,104 27,649 0.0162 0.9838 43.01 58.5 1,628,471 14,521 0.0089 0.9911 42.31 59.5 790,020 5,685 0.0072 0.9928 41.93 60.5 728,584 4,027 0.0055 0.9945 41.63 61.5 722,581 2,237 0.0031 0.9969 41.40 62.5 693,178 551 0.0008 0.9992 41.27 63.5 690,888 85,117 0.1232 0.8768 41.24 64.5 604,125 12,390 0.0205 0.9795 36.16 65.5 588,707 14,554 0.0247 0.9753 35.42 66.5 184,312 0.0000 1.0000 34.54 67.5 125,097 0.0000 1.0000 34.54 68.5 124,236 0.0000 1.0000 34.54 69.5 124,016 0.0000 1.0000 34.54 70.5 117,668 11,238 0.0955 0.9045 34.54 71.5 106,198 0.0000 1.0000 31.24 72.5 105,843 0.0000 1.0000 31.24 73.5 105,843 0.0000 1.0000 31.24 74.5 105,843 25 0.0002 0.9998 31.24 75.5 105,818 0.0000 1.0000 31.24 76.5 105,818 0.0000 1.0000 31.24 77.5 105,818 0.0000 1.0000 31.24 78.5 105,818 0.0000 1.0000 31.24 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 472 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP UTAH PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1895-2017 EXPERIENCE BAND 1931-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 79.5 105,818 0.0000 1.0000 31.24 80.5 105,818 1,413 0.0134 0.9866 31.24 81.5 104,404 4,564 0.0437 0.9563 30.82 82.5 99,841 0.0000 1.0000 29.47 83.5 99,841 0.0000 1.0000 29.47 84.5 99,841 3,436 0.0344 0.9656 29.47 85.5 96,405 0.0000 1.0000 28.46 86.5 96,405 453 0.0047 0.9953 28.46 87.5 95,952 0.0000 1.0000 28.32 88.5 95,952 0.0000 1.0000 28.32 89.5 95,952 0.0000 1.0000 28.32 90.5 90,736 0.0000 1.0000 28.32 91.5 90,736 488 0.0054 0.9946 28.32 92.5 83,067 359 0.0043 0.9957 28.17 93.5 82,025 0.0000 1.0000 28.05 94.5 81,777 0.0000 1.0000 28.05 95.5 74,764 0.0000 1.0000 28.05 96.5 74,764 1,287 0.0172 0.9828 28.05 97.5 73,477 0.0000 1.0000 27.57 98.5 73,477 0.0000 1.0000 27.57 99.5 73,477 5,077 0.0691 0.9309 27.57 100.5 68,300 0.0000 1.0000 25.66 101.5 68,239 0.0000 1.0000 25.66 102.5 68,239 0.0000 1.0000 25.66 103.5 25.66 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 473 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H P R O P E R T Y AC C O U N T 3 9 2 . 0 1 T R A N S P O R T A T I O N E Q U I P M E N T - L I G H T T R U C K S A N D V A N S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 474 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN �R mm �� • w > "' :, u � <( z i3 "' 0 LI) • N • --' .J ' "' i\ - / .»-: v L-->- i.-> - .>: I--""" / 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP UTAH PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1970-2017 EXPERIENCE BAND 1987-2017 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 35,707,843 27,921 0.0008 0.9992 100.00 0.5 35,844,409 71,128 0.0020 0.9980 99.92 1.5 37,192,605 112,724 0.0030 0.9970 99.72 2.5 37,718,381 178,349 0.0047 0.9953 99.42 3.5 37,119,207 297,208 0.0080 0.9920 98.95 4.5 37,308,242 598,401 0.0160 0.9840 98.16 5.5 37,475,780 939,562 0.0251 0.9749 96.58 6.5 37,091,611 1,239,023 0.0334 0.9666 94.16 7.5 36,444,149 2,342,093 0.0643 0.9357 91.02 8.5 34,145,583 3,209,399 0.0940 0.9060 85.17 9.5 29,569,231 3,360,589 0.1137 0.8863 77.16 10.5 25,809,094 3,348,323 0.1297 0.8703 68.39 11.5 21,186,399 3,119,434 0.1472 0.8528 59.52 12.5 16,195,154 2,441,945 0.1508 0.8492 50.76 13.5 12,747,503 2,191,459 0.1719 0.8281 43.10 14.5 9,598,407 1,947,990 0.2029 0.7971 35.69 15.5 6,489,726 1,440,674 0.2220 0.7780 28.45 16.5 4,563,780 748,228 0.1639 0.8361 22.13 17.5 3,469,924 654,579 0.1886 0.8114 18.51 18.5 2,676,856 426,225 0.1592 0.8408 15.01 19.5 1,880,717 262,109 0.1394 0.8606 12.62 20.5 1,273,732 233,329 0.1832 0.8168 10.86 21.5 821,349 156,410 0.1904 0.8096 8.87 22.5 597,509 178,993 0.2996 0.7004 7.18 23.5 277,304 25,962 0.0936 0.9064 5.03 24.5 176,879 50,008 0.2827 0.7173 4.56 25.5 126,871 25,755 0.2030 0.7970 3.27 26.5 101,116 26,317 0.2603 0.7397 2.61 27.5 71,369 0.0000 1.0000 1.93 28.5 71,369 0.0000 1.0000 1.93 29.5 67,697 0.0000 1.0000 1.93 30.5 67,697 1,050 0.0155 0.9845 1.93 31.5 48,048 11,787 0.2453 0.7547 1.90 32.5 36,262 11,176 0.3082 0.6918 1.43 33.5 25,086 0.0000 1.0000 0.99 34.5 25,086 6,281 0.2504 0.7496 0.99 35.5 18,805 13,303 0.7074 0.2926 0.74 36.5 5,501 0.0000 1.0000 0.22 37.5 5,501 0.0000 1.0000 0.22 38.5 5,501 0.0000 1.0000 0.22 39.5 5,501 5,501 1.0000 0.22 40.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 475 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H P R O P E R T Y AC C O U N T 3 9 2 . 0 5 T R A N S P O R T A T I O N E Q U I P M E N T - M E D I U M T R U C K S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 476 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN ,..:..N "' "' mm �� • w > "' :, u � <( z i3 "' 0 N J --' r-, i .---< <t\ • / � 0 \ - /. • t.> / v / v ./ »: 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP UTAH PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE PLACEMENT BAND 1962-2017 EXPERIENCE BAND 1987-2017 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 36,798,387 0 0.0000 1.0000 100.00 0.5 37,777,082 32,831 0.0009 0.9991 100.00 1.5 37,512,120 15,891 0.0004 0.9996 99.91 2.5 37,362,850 16,193 0.0004 0.9996 99.87 3.5 37,995,910 152,018 0.0040 0.9960 99.83 4.5 38,419,790 348,288 0.0091 0.9909 99.43 5.5 37,903,045 235,020 0.0062 0.9938 98.53 6.5 37,734,617 1,224,937 0.0325 0.9675 97.92 7.5 37,660,231 1,118,658 0.0297 0.9703 94.74 8.5 35,595,330 1,609,787 0.0452 0.9548 91.92 9.5 32,619,476 2,742,711 0.0841 0.9159 87.77 10.5 29,312,751 1,507,376 0.0514 0.9486 80.39 11.5 25,200,184 1,991,074 0.0790 0.9210 76.25 12.5 21,620,510 1,613,482 0.0746 0.9254 70.23 13.5 18,215,612 1,706,040 0.0937 0.9063 64.99 14.5 16,413,759 1,617,294 0.0985 0.9015 58.90 15.5 12,996,138 1,512,210 0.1164 0.8836 53.10 16.5 11,124,822 1,276,450 0.1147 0.8853 46.92 17.5 9,449,213 1,248,634 0.1321 0.8679 41.54 18.5 8,026,855 1,406,415 0.1752 0.8248 36.05 19.5 6,565,119 868,444 0.1323 0.8677 29.73 20.5 5,613,133 508,119 0.0905 0.9095 25.80 21.5 4,624,656 539,708 0.1167 0.8833 23.46 22.5 3,533,981 365,322 0.1034 0.8966 20.72 23.5 2,907,088 448,968 0.1544 0.8456 18.58 24.5 2,122,663 275,071 0.1296 0.8704 15.71 25.5 1,769,927 238,763 0.1349 0.8651 13.68 26.5 1,104,883 66,138 0.0599 0.9401 11.83 27.5 1,038,746 124,093 0.1195 0.8805 11.12 28.5 818,378 176,177 0.2153 0.7847 9.79 29.5 621,187 79,082 0.1273 0.8727 7.69 30.5 542,106 0.0000 1.0000 6.71 31.5 345,807 0.0000 1.0000 6.71 32.5 211,081 9,801 0.0464 0.9536 6.71 33.5 201,280 85,791 0.4262 0.5738 6.40 34.5 115,490 0.0000 1.0000 3.67 35.5 75,238 0.0000 1.0000 3.67 36.5 75,238 0.0000 1.0000 3.67 37.5 50,322 15,940 0.3168 0.6832 3.67 38.5 34,382 0.0000 1.0000 2.51 39.5 34,382 0.0000 1.0000 2.51 40.5 21,210 0.0000 1.0000 2.51 41.5 2.51 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 477 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H P R O P E R T Y AC C O U N T 3 9 2 . 0 9 T R A N S P O R T A T I O N E Q U I P M E N T - T R A I L E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 478 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN Ji M '° N mm �� • w > "' => u � <( z i3 "' 0 ..... l/l ' v 0 Ml <( s: I\ c-: 0 • • - \ � l>Y ,/' � 0 • i ,,-/' • . r / • • 0 N 8 <I) a: � 0 > "' z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP UTAH PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1923-2017 EXPERIENCE BAND 1965-2017 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 12,421,062 0.0000 1.0000 100.00 0.5 11,769,880 58,321 0.0050 0.9950 100.00 1.5 11,687,826 10,435 0.0009 0.9991 99.50 2.5 11,236,752 42,461 0.0038 0.9962 99.42 3.5 11,083,832 149,062 0.0134 0.9866 99.04 4.5 10,594,005 933 0.0001 0.9999 97.71 5.5 10,604,039 56,715 0.0053 0.9947 97.70 6.5 9,652,927 15,087 0.0016 0.9984 97.18 7.5 9,610,815 26,560 0.0028 0.9972 97.03 8.5 9,529,545 54,817 0.0058 0.9942 96.76 9.5 8,980,710 82,054 0.0091 0.9909 96.20 10.5 8,817,430 84,246 0.0096 0.9904 95.32 11.5 8,133,246 164,936 0.0203 0.9797 94.41 12.5 7,861,079 58,702 0.0075 0.9925 92.50 13.5 7,680,237 87,417 0.0114 0.9886 91.81 14.5 7,580,711 160,285 0.0211 0.9789 90.76 15.5 7,078,143 76,760 0.0108 0.9892 88.84 16.5 6,868,909 248,334 0.0362 0.9638 87.88 17.5 6,493,689 98,694 0.0152 0.9848 84.70 18.5 6,394,995 120,756 0.0189 0.9811 83.41 19.5 6,156,012 42,815 0.0070 0.9930 81.84 20.5 5,979,629 103,976 0.0174 0.9826 81.27 21.5 5,548,205 773,970 0.1395 0.8605 79.86 22.5 4,697,282 255,702 0.0544 0.9456 68.72 23.5 3,626,007 126,178 0.0348 0.9652 64.98 24.5 3,277,905 129,237 0.0394 0.9606 62.71 25.5 2,953,035 168,672 0.0571 0.9429 60.24 26.5 2,738,575 178,640 0.0652 0.9348 56.80 27.5 2,450,886 97,839 0.0399 0.9601 53.10 28.5 2,353,047 82,804 0.0352 0.9648 50.98 29.5 2,270,243 58,915 0.0260 0.9740 49.18 30.5 2,177,945 112,256 0.0515 0.9485 47.91 31.5 1,893,313 100,256 0.0530 0.9470 45.44 32.5 1,647,231 76,263 0.0463 0.9537 43.03 33.5 1,407,492 70,202 0.0499 0.9501 41.04 34.5 1,105,955 63,910 0.0578 0.9422 38.99 35.5 819,042 85,142 0.1040 0.8960 36.74 36.5 672,698 40,781 0.0606 0.9394 32.92 37.5 505,884 46,986 0.0929 0.9071 30.92 38.5 401,610 29,186 0.0727 0.9273 28.05 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 479 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP UTAH PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1923-2017 EXPERIENCE BAND 1965-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 332,906 12,623 0.0379 0.9621 26.01 40.5 227,559 28,690 0.1261 0.8739 25.03 41.5 170,619 13,333 0.0781 0.9219 21.87 42.5 151,757 12,192 0.0803 0.9197 20.16 43.5 136,663 2,975 0.0218 0.9782 18.54 44.5 126,553 11,205 0.0885 0.9115 18.14 45.5 108,278 3,939 0.0364 0.9636 16.53 46.5 93,497 385 0.0041 0.9959 15.93 47.5 88,474 0.0000 1.0000 15.87 48.5 88,474 3,853 0.0435 0.9565 15.87 49.5 78,130 1,025 0.0131 0.9869 15.17 50.5 70,719 4,028 0.0570 0.9430 14.98 51.5 49,047 0.0000 1.0000 14.12 52.5 38,648 5,309 0.1374 0.8626 14.12 53.5 24,787 2,015 0.0813 0.9187 12.18 54.5 20,426 0.0000 1.0000 11.19 55.5 20,426 0.0000 1.0000 11.19 56.5 15,447 2,290 0.1483 0.8517 11.19 57.5 6,262 0.0000 1.0000 9.53 58.5 4,138 0.0000 1.0000 9.53 59.5 4,138 0.0000 1.0000 9.53 60.5 299 0.0000 1.0000 9.53 61.5 299 0.0000 1.0000 9.53 62.5 299 0.0000 1.0000 9.53 63.5 299 0.0000 1.0000 9.53 64.5 299 0.0000 1.0000 9.53 65.5 299 0.0000 1.0000 9.53 66.5 299 0.0000 1.0000 9.53 67.5 299 0.0000 1.0000 9.53 68.5 299 0.0000 1.0000 9.53 69.5 299 0.0000 1.0000 9.53 70.5 299 0.0000 1.0000 9.53 71.5 299 0.0000 1.0000 9.53 72.5 299 299 1.0000 9.53 73.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 480 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H P R O P E R T Y AC C O U N T 3 9 6 . 0 3 L I G H T P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 481 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN �2 mm �� • w > "' :, u � <( z i3 "' 0 M --' ' 0 ..... <( • e \ • - • v • • • / \ • L-- � / --- 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP UTAH PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1980-2017 EXPERIENCE BAND 1995-2017 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 18,801,150 0.0000 1.0000 100.00 0.5 14,287,414 0.0000 1.0000 100.00 1.5 14,287,414 0.0000 1.0000 100.00 2.5 12,167,819 50,562 0.0042 0.9958 100.00 3.5 11,832,052 69,713 0.0059 0.9941 99.58 4.5 11,506,339 539,185 0.0469 0.9531 99.00 5.5 10,696,093 686,998 0.0642 0.9358 94.36 6.5 7,514,527 933,303 0.1242 0.8758 88.30 7.5 6,581,224 1,436,667 0.2183 0.7817 77.33 8.5 3,936,956 641,457 0.1629 0.8371 60.45 9.5 3,348,659 637,786 0.1905 0.8095 50.60 10.5 2,089,196 382,309 0.1830 0.8170 40.96 11.5 1,498,042 74,395 0.0497 0.9503 33.47 12.5 1,423,648 78,367 0.0550 0.9450 31.81 13.5 1,345,281 415,504 0.3089 0.6911 30.05 14.5 794,872 82,212 0.1034 0.8966 20.77 15.5 370,298 92,845 0.2507 0.7493 18.62 16.5 277,453 0.0000 1.0000 13.95 17.5 204,289 78,095 0.3823 0.6177 13.95 18.5 126,194 47,265 0.3745 0.6255 8.62 19.5 78,928 53,160 0.6735 0.3265 5.39 20.5 25,768 0.0000 1.0000 1.76 21.5 25,768 0.0000 1.0000 1.76 22.5 25,768 0.0000 1.0000 1.76 23.5 25,768 0.0000 1.0000 1.76 24.5 25,768 0.0000 1.0000 1.76 25.5 25,768 0.0000 1.0000 1.76 26.5 25,768 0.0000 1.0000 1.76 27.5 25,768 0.0000 1.0000 1.76 28.5 25,768 0.0000 1.0000 1.76 29.5 25,768 0.0000 1.0000 1.76 30.5 25,768 0.0000 1.0000 1.76 31.5 25,768 0.0000 1.0000 1.76 32.5 25,768 0.0000 1.0000 1.76 33.5 25,768 0.0000 1.0000 1.76 34.5 25,768 0.0000 1.0000 1.76 35.5 25,768 25,768 1.0000 1.76 36.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 482 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H P R O P E R T Y AC C O U N T 3 9 6 . 0 7 H E A V Y P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 483 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN ,.!.. Vl "' � mm �� • w > "' :, u � <( z i3 "' 0 • • . : I L!) v 0 • --' • ' / q- ...... � I\. . 0 -, ' v - -> v • . v • v 1-." / v • 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP UTAH PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1955-2017 EXPERIENCE BAND 1987-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 106,691,746 0.0000 1.0000 100.00 0.5 106,375,563 3,160,021 0.0297 0.9703 100.00 1.5 107,266,345 3,369,885 0.0314 0.9686 97.03 2.5 104,510,848 4,840,264 0.0463 0.9537 93.98 3.5 97,356,011 2,314,871 0.0238 0.9762 89.63 4.5 94,690,473 3,186,968 0.0337 0.9663 87.50 5.5 90,236,216 7,304,730 0.0810 0.9190 84.55 6.5 78,564,241 5,073,435 0.0646 0.9354 77.71 7.5 75,097,947 4,115,061 0.0548 0.9452 72.69 8.5 71,342,581 2,361,686 0.0331 0.9669 68.71 9.5 68,443,818 2,427,265 0.0355 0.9645 66.43 10.5 63,988,525 2,794,233 0.0437 0.9563 64.08 11.5 60,321,294 3,681,822 0.0610 0.9390 61.28 12.5 54,023,334 5,118,970 0.0948 0.9052 57.54 13.5 44,689,226 4,657,951 0.1042 0.8958 52.09 14.5 40,364,979 2,603,189 0.0645 0.9355 46.66 15.5 35,630,035 3,799,042 0.1066 0.8934 43.65 16.5 31,743,434 4,131,890 0.1302 0.8698 38.99 17.5 25,833,668 2,661,590 0.1030 0.8970 33.92 18.5 22,694,901 3,753,940 0.1654 0.8346 30.42 19.5 18,487,914 2,803,425 0.1516 0.8484 25.39 20.5 14,476,072 2,245,675 0.1551 0.8449 21.54 21.5 12,091,331 903,811 0.0747 0.9253 18.20 22.5 10,906,797 1,091,955 0.1001 0.8999 16.84 23.5 9,393,102 949,669 0.1011 0.8989 15.15 24.5 7,003,670 579,817 0.0828 0.9172 13.62 25.5 5,888,533 707,062 0.1201 0.8799 12.49 26.5 5,138,405 537,337 0.1046 0.8954 10.99 27.5 4,566,409 199,262 0.0436 0.9564 9.84 28.5 4,111,124 353,363 0.0860 0.9140 9.41 29.5 3,757,761 510,446 0.1358 0.8642 8.61 30.5 3,111,543 610,624 0.1962 0.8038 7.44 31.5 2,127,005 168,590 0.0793 0.9207 5.98 32.5 1,492,286 261,357 0.1751 0.8249 5.50 33.5 1,010,804 41,343 0.0409 0.9591 4.54 34.5 894,559 112,578 0.1258 0.8742 4.35 35.5 717,210 53,787 0.0750 0.9250 3.81 36.5 469,491 211,927 0.4514 0.5486 3.52 37.5 231,265 16,301 0.0705 0.9295 1.93 38.5 127,573 0.0000 1.0000 1.80 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 484 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP UTAH PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1955-2017 EXPERIENCE BAND 1987-2017 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 84,541 16,424 0.1943 0.8057 1.80 40.5 68,117 0.0000 1.0000 1.45 41.5 68,117 0.0000 1.0000 1.45 42.5 68,117 13,110 0.1925 0.8075 1.45 43.5 55,008 0.0000 1.0000 1.17 44.5 55,008 0.0000 1.0000 1.17 45.5 55,008 0.0000 1.0000 1.17 46.5 5,034 0.0000 1.0000 1.17 47.5 5,034 0.0000 1.0000 1.17 48.5 5,034 0.0000 1.0000 1.17 49.5 5,034 0.0000 1.0000 1.17 50.5 5,034 5,034 1.0000 1.17 51.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 485 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming 87$+$1','$+2 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 486 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PA C I F I C O R P UT A H A N D I D A H O P R O P E R T Y AC C O U N T 3 6 0 . 2 L A N D R I G H T S CO M P A R I S O N O F B O O K BA L A N C E S W I T H B A L A N C E S SI M U L A T E D B Y S U R V I V O R CU R V E . . . 6 5 - R 4 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 487 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming N 0 savnoo NOllllW � ;; N � ;; N "' - 0 N ., 0 N M 0 N N 0 N s N . ' 0 w ;; u z N :'i "' -c 0 al 0 0 N w ,_ 00 :'i 0 0 :, N :, � in 0 0 w N u z "' :'i 0 0 -c N al "' "' 0 0 0 0 N al ., I 0 0 N M 0 0 N N 0 0 N - 0 0 N 0 0 0 N "' "' "' - 00 "' "' N 0 PACIFICORP UTAH AND IDAHO PROPERTY ACCOUNT 360.2 LAND RIGHTS SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE... 65-R4 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1998 4,753,317 4,755,673 2,355- 1999 5,467,056 5,469,762 2,706- 2000 5,546,252 5,549,345 3,093- 2001 5,578,426 5,581,958 3,532- 2002 5,578,426 5,582,435 4,009- 2003 5,689,716 5,694,268 4,552- 2004 5,698,417 5,703,546 5,129- 2005 5,854,297 5,860,072 5,775- 2006 5,855,440 5,861,893 6,453- 2007 5,996,068 6,003,266 7,198- 2008 6,057,452 6,093,767 36,316- 2009 7,015,335 7,052,471 37,136- 2010 7,376,554 7,414,507 37,953- 2011 8,745,405 8,784,200 38,795- 2012 12,207,639 12,247,217 39,578- 2013 13,836,555 13,876,856 40,301- 2014 14,534,323 14,575,271 40,949- 2015 15,250,714 15,292,161 41,447- 2016 16,048,347 16,090,190 41,843- 2017 16,081,801 16,123,770 41,969- RETIREMENTS AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE BALANCE MEASURE INDEX BEG END 8,658,577 28,254 306.5 0.1 2.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 488 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H A N D I D A H O P R O P E R T Y AC C O U N T 3 6 4 P O L E S , T O W E R S A N D F I X T U R E S CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . . 5 0 - R 0 . 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 489 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos s w � Gannett Fleming � - 0 N w 0 N � - 0 N v ;; N M 0 N N - 0 N ;; N . ' 0 w - u 0 z N :'i "' -c 0 m 0 0 N w ,_ 00 :'i 0 0 :, N :, � in 0 0 w N u w z 0 :'i 0 N <( m � "' 0 0 0 0 N m v I 0 0 N M 0 0 N N 0 0 N ;; 0 N 0 0 0 N • • "' • • "' • "' • • 00 "' "' - 0 0 0 0 0 0 0 0 0 v M N savnoo NOITIIW 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 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- 2012 423,620,982 427,454,990 3,834,008- 2013 438,339,142 439,770,330 1,431,187- 2014 454,571,659 454,216,949 354,709 2015 471,398,477 469,311,490 2,086,987 2016 484,520,620 483,236,852 1,283,768 2017 497,571,025 494,376,046 3,194,979 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE BALANCE MEASURE INDEX BEG END 355,562,812 2,373,629 149.8 100.0 100.0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 490 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H A N D I D A H O P R O P E R T Y AC C O U N T 3 6 5 O V E R H E A D C O N D U C T O R S A N D D E V I C E S CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . . 5 4 - R 0 . 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 491 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos s M � Gannett Fleming • • • • • • • • • • • • • • � - 0 N w 0 N � - 0 N v ;; N M 0 N N - 0 N ;; N . • 0 w - u 0 z N :'i "' -c 0 m 0 0 N w ,_ 00 :'i 0 0 :, N :, � in 0 0 w N u w z 0 :'i 0 N <( m � "' 0 0 0 0 N m v I 0 0 N M 0 0 N N 0 0 N ;; 0 N 0 0 0 N "' • "' • "' • • • 00 • "' "' - 0 0 0 0 0 0 � 0 � 0 � N N savnoo NOllllW PACIFICORP UTAH AND IDAHO PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE... 54-R0.5 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1998 159,588,097 157,760,090 1,828,007 1999 166,307,767 163,066,806 3,240,961 2000 167,365,346 170,536,586 3,171,240- 2001 178,816,343 181,665,995 2,849,652- 2002 185,577,892 188,306,686 2,728,794- 2003 200,208,110 203,147,128 2,939,017- 2004 207,517,358 210,576,586 3,059,228- 2005 216,996,206 219,945,711 2,949,505- 2006 222,429,104 224,933,505 2,504,401- 2007 227,835,896 230,165,346 2,329,450- 2008 233,074,208 236,796,356 3,722,149- 2009 240,968,714 244,510,100 3,541,386- 2010 248,041,986 251,141,542 3,099,556- 2011 255,725,411 258,900,989 3,175,578- 2012 262,264,681 264,241,245 1,976,564- 2013 267,292,790 267,644,752 351,963- 2014 271,156,165 270,158,930 997,235 2015 276,542,135 273,494,432 3,047,703 2016 281,162,615 277,968,378 3,194,237 2017 287,695,579 282,891,149 4,804,430 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE BALANCE MEASURE INDEX BEG END 227,828,320 2,928,740 77.8 96.0 100.0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 492 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H A N D I D A H O P R O P E R T Y AC C O U N T 3 6 6 U N D E R G R O U N D C O N D U I T CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . . 6 0 - R 2 . 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 493 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � .. - 0 ' N ' ' w ' ' 0 ' N ' ' ' � ' - ' 0 ' N ' ' v ' ' ;; ' N ' ' ' M ' • 0 • N ' • N • ' - 0 ' N ' ' ' ' ;; ' ' N . ' ' ' 0 w ' ' - u ' 0 z ' N :'i ' ' "' -c ' 0 m ' 0 0 ' N ' w ' ,_ ' 00 :'i 0 0 :, N :, � in 0 0 w N u w z 0 :'i 0 N <( m � "' 0 0 0 0 N m v I 0 0 N M 0 0 N N 0 0 N ;; 0 N 0 0 0 N "' "' "' 00 "' "' - 0 0 0 0 0 0 � 0 � 0 � N N savnoo NOITIIW � Gannett Fleming PACIFICORP UTAH AND IDAHO PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE... 60-R2.5 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1998 101,237,341 102,610,630 1,373,289- 1999 104,841,483 106,007,413 1,165,929- 2000 111,550,290 112,503,826 953,536- 2001 116,279,338 117,096,761 817,423- 2002 121,063,321 121,915,845 852,524- 2003 127,077,045 127,972,544 895,499- 2004 131,260,482 132,184,769 924,287- 2005 136,622,509 137,621,469 998,960- 2006 142,852,280 143,999,658 1,147,378- 2007 151,091,807 152,236,998 1,145,191- 2008 158,205,860 159,664,919 1,459,059- 2009 167,657,401 169,308,328 1,650,927- 2010 174,513,921 176,517,506 2,003,585- 2011 181,035,192 183,968,139 2,932,947- 2012 187,331,633 190,703,953 3,372,320- 2013 191,173,475 194,773,803 3,600,327- 2014 197,044,483 200,836,362 3,791,879- 2015 202,833,931 207,172,818 4,338,888- 2016 209,117,104 213,839,046 4,721,942- 2017 216,536,010 221,566,395 5,030,384- RETIREMENTS AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE BALANCE MEASURE INDEX BEG END 156,466,245 2,583,053 60.6 92.9 99.9 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 494 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H A N D I D A H O P R O P E R T Y AC C O U N T 3 6 7 U N D E R G R O U N D C O N D U C T O R S A N D D E V I C E S CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . . 6 0 - R 2 . 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 495 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming � - 0 N w 0 N � - 0 N v ;; N M 0 N N - 0 N ;; N . ' 0 w - u 0 z N :'i "' -c 0 m 0 0 N w ,_ 00 :'i 0 0 :, N :, � in 0 0 w N u w z 0 :'i 0 N <( m � "' 0 0 0 0 N m v I 0 0 N M 0 0 N N 0 0 N ;; 0 N 0 0 0 N "' "' "' 00 "' "' - 0 0 0 0 0 0 0 0 0 0 0 � v M N savnoo NOITIIW PACIFICORP UTAH AND IDAHO PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE... 60-R2.5 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1998 271,858,745 273,215,012 1,356,267- 1999 289,095,025 289,879,107 784,082- 2000 307,394,459 308,087,950 693,491- 2001 325,068,075 325,434,244 366,169- 2002 339,628,460 339,495,624 132,835 2003 357,501,913 357,069,321 432,592 2004 379,418,372 378,858,688 559,684 2005 397,096,455 396,389,179 707,276 2006 418,496,730 417,530,528 966,202 2007 442,752,704 441,535,345 1,217,359 2008 465,032,656 464,122,811 909,845 2009 481,534,057 480,362,131 1,171,926 2010 494,824,148 493,524,230 1,299,918 2011 508,616,225 508,180,033 436,191 2012 521,724,203 521,428,669 295,535 2013 532,213,087 531,125,275 1,087,812 2014 544,050,222 542,344,656 1,705,566 2015 560,270,761 559,064,851 1,205,911 2016 574,074,398 573,163,289 911,109 2017 589,222,935 587,588,542 1,634,393 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE BALANCE MEASURE INDEX BEG END 439,993,681 992,963 443.1 94.6 100.0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 496 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H A N D I D A H O P R O P E R T Y AC C O U N T 3 6 8 L I N E T R A N S F O R M E R S CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . . 4 7 - R 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 497 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � - ' 0 ' N ' ' w ' ' 0 ' ' N ' ' � ' - ' 0 ' N ' ' ' v ' ;; ' N M 0 N N - 0 N ;; N . ' 0 w - u 0 z N :'i "' -c 0 m 0 0 N w ,_ 00 :'i 0 0 :, N :, � in 0 0 w N u w z 0 :'i 0 N <( m � "' 0 0 0 0 N m v I 0 0 N M 0 0 N N 0 0 N ;; 0 N 0 0 0 N "' "' "' 00 "' "' - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 � w � v M N savnoo NOITIIW � Gannett Fleming PACIFICORP UTAH AND IDAHO PROPERTY ACCOUNT 368 LINE TRANSFORMERS SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE... 47-R1 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1998 261,368,915 263,286,645 1,917,730- 1999 271,869,164 277,514,474 5,645,309- 2000 290,727,003 296,532,975 5,805,972- 2001 306,192,448 311,061,642 4,869,193- 2002 321,989,590 326,216,072 4,226,482- 2003 336,254,419 340,774,493 4,520,075- 2004 352,282,485 356,217,693 3,935,209- 2005 370,290,317 374,007,222 3,716,905- 2006 391,056,504 394,474,634 3,418,131- 2007 417,402,240 420,445,426 3,043,185- 2008 445,834,941 448,981,283 3,146,341- 2009 468,548,059 470,716,048 2,167,989- 2010 487,964,307 488,777,386 813,079- 2011 510,458,127 510,607,200 149,073- 2012 526,356,145 525,561,372 794,773 2013 545,961,257 543,216,512 2,744,744 2014 564,487,721 560,137,296 4,350,425 2015 587,149,218 581,403,864 5,745,354 2016 606,540,606 599,023,922 7,516,684 2017 628,477,248 618,895,398 9,581,850 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE BALANCE MEASURE INDEX BEG END 434,560,536 4,501,120 96.5 100.0 100.0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 498 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H A N D I D A H O P R O P E R T Y AC C O U N T 3 6 9 S E R V I C E S CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . . 5 5 - R 3 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 499 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming savnoo NOITIIW � - 0 N w 0 N � - 0 N v ;; N M 0 N N - 0 N ;; N . ' 0 w - u 0 z N :'i "' -c 0 m 0 0 N w ,_ 00 :'i 0 0 :, N :, � in 0 0 w N u w z 0 :'i 0 N <( m � "' 0 0 0 0 N m v I 0 0 N M 0 0 N N 0 0 N ;; 0 N 0 0 0 N "' "' "' 00 "' "' - 0 0 0 0 � PACIFICORP UTAH AND IDAHO PROPERTY ACCOUNT 369 SERVICES SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE... 55-R3 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1998 81,430,332 82,917,697 1,487,365- 1999 87,770,971 89,050,451 1,279,480- 2000 103,226,573 104,181,593 955,020- 2001 114,269,764 115,005,396 735,632- 2002 126,618,477 127,094,246 475,769- 2003 141,562,242 141,791,053 228,811- 2004 156,271,780 156,482,433 210,653- 2005 172,164,064 172,208,316 44,252- 2006 193,618,056 193,936,978 318,922- 2007 213,353,236 213,684,911 331,675- 2008 229,437,527 229,910,730 473,204- 2009 242,536,870 242,845,210 308,341- 2010 253,645,982 253,710,159 64,177- 2011 265,472,440 265,300,460 171,980 2012 278,331,485 277,880,714 450,772 2013 291,578,878 290,782,992 795,887 2014 304,977,793 303,777,113 1,200,681 2015 321,462,013 319,769,854 1,692,160 2016 340,207,344 337,986,313 2,221,032 2017 359,423,129 356,570,993 2,852,136 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE BALANCE MEASURE INDEX BEG END 213,867,948 1,104,566 193.6 100.0 100.0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 500 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H A N D I D A H O P R O P E R T Y AC C O U N T 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . . 2 5 - L 0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 501 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos ' ' ' ' ' ' ' ' ' • • • • • • • • • • • • • • ' • ' • • ' ' • ' • ' � Gannett Fleming ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' savnoo NOllllW N � 0 N � - 0 N � 0 N " - 0 N M ;; N N - 0 N ;; N . ' 0 w 0 u z N :'i "' -c 0 m 0 0 N w ,_ 00 :'i 0 0 :, N :, � ui 0 0 w N u z � :'i 0 0 -c N m � "' 0 0 0 0 N co " I 0 0 N M 0 0 N N 0 0 N - 0 0 N 0 0 0 N "' "' "' - 00 "' "' 0 PACIFICORP UTAH AND IDAHO PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE... 25-L0 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 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 2012 4,726,877 3,695,182 1,031,695 2013 4,694,797 3,529,110 1,165,687 2014 4,666,352 3,371,725 1,294,627 2015 4,654,256 3,227,908 1,426,348 2016 4,627,115 3,075,852 1,551,263 2017 4,585,197 2,931,129 1,654,068 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE BALANCE MEASURE INDEX BEG END 4,768,475 880,468 5.4 75.4 95.1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 502 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P UT A H A N D I D A H O P R O P E R T Y AC C O U N T 3 7 3 S T R E E T L I G H T I N G A N D S I G N A L S Y S T E M S CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . . 2 5 - R 0 . 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 503 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos - 0 "' 0 s "' m 8 "' 00 0 • 0 • "' • • • • � • 0 0 "' . ' w u � z 0 :'i 0 "' -c al 0 w � ,_ 0 :'i 0 "' :, • ' :, • in ' • � ' 0 w • 0 u • "' z • :'i • • -c • M al • 0 "' • 0 • "' 0 0 al "' I 0 0 ' "' ' • • • ' ;; • 0 • "' • • • • • 0 • 0 ' 0 ' "' ' ' ' ' ' m ' m • m ' • • • • • 00 • m m � 0 � 0 � 0 0 M M "' "' savnoo NOITIIW � Gannett Fleming PACIFICORP UTAH AND IDAHO PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE... 25-R0.5 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1998 19,892,004 21,578,991 1,686,987- 1999 20,783,821 21,881,120 1,097,298- 2000 23,180,802 23,888,058 707,256- 2001 23,914,097 24,378,889 464,791- 2002 24,445,419 24,604,958 159,539- 2003 25,563,626 25,270,254 293,372 2004 26,350,044 25,895,988 454,056 2005 26,878,898 26,031,764 847,134 2006 27,106,295 25,923,420 1,182,875 2007 27,755,447 26,052,017 1,703,429 2008 28,976,940 26,861,045 2,115,895 2009 29,579,290 26,889,707 2,689,584 2010 26,809,619 26,838,498 28,879- 2011 26,619,841 26,895,507 275,666- RETIREMENTS AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE BALANCE MEASURE INDEX BEG END 25,561,153 1,250,432 20.4 100.0 100.0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 504 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming ,'$+23523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 505 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PA C I F I C O R P ID A H O P R O P E R T Y AC C O U N T 3 6 0 . 2 L A N D R I G H T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 506 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. E! N� ** �� • w > "' => u � <T <( z � i3 ' "' 0 0 \0 J • �\ v 0 -> - \ � -- l.--- � t> ,..... � /J" /. I • 1· 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP IDAHO PROPERTY ACCOUNT 360.2 LAND RIGHTS ORIGINAL LIFE TABLE PLACEMENT BAND 1944-1944 EXPERIENCE BAND 1944-2017 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 507 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 360.2 LAND RIGHTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1944-1944 EXPERIENCE BAND 1944-2017 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 508 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P ID A H O P R O P E R T Y AC C O U N T 3 6 1 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 509 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 ';'I ';'I �N "' � mm �� • w > "' => u � <( z � i3 "' LL l/ 0 ' L{') I- \0 �\ -: 0 - »> L.-,/ v v / v v • / I/ g 0 "' <I) a: � > z w � :. 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP IDAHO PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1912-2016 EXPERIENCE BAND 1981-2017 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 2,137,097 0.0000 1.0000 100.00 0.5 2,202,576 0.0000 1.0000 100.00 1.5 2,249,860 0.0000 1.0000 100.00 2.5 2,163,194 0.0000 1.0000 100.00 3.5 2,044,876 2,208 0.0011 0.9989 100.00 4.5 2,043,053 13,025 0.0064 0.9936 99.89 5.5 2,069,277 0.0000 1.0000 99.26 6.5 1,599,141 0.0000 1.0000 99.26 7.5 1,429,794 0.0000 1.0000 99.26 8.5 1,433,531 0.0000 1.0000 99.26 9.5 1,433,210 0.0000 1.0000 99.26 10.5 734,264 0.0000 1.0000 99.26 11.5 735,655 0.0000 1.0000 99.26 12.5 744,380 0.0000 1.0000 99.26 13.5 757,165 0.0000 1.0000 99.26 14.5 750,704 0.0000 1.0000 99.26 15.5 720,122 0.0000 1.0000 99.26 16.5 685,411 0 0.0000 1.0000 99.26 17.5 675,190 7,286 0.0108 0.9892 99.26 18.5 673,417 0.0000 1.0000 98.18 19.5 696,330 2,877 0.0041 0.9959 98.18 20.5 688,108 0.0000 1.0000 97.78 21.5 690,622 0.0000 1.0000 97.78 22.5 580,675 0.0000 1.0000 97.78 23.5 582,071 0.0000 1.0000 97.78 24.5 559,416 0.0000 1.0000 97.78 25.5 541,871 252 0.0005 0.9995 97.78 26.5 542,233 134 0.0002 0.9998 97.73 27.5 539,027 810 0.0015 0.9985 97.71 28.5 473,014 0.0000 1.0000 97.56 29.5 434,812 0.0000 1.0000 97.56 30.5 434,812 0.0000 1.0000 97.56 31.5 436,061 1,865 0.0043 0.9957 97.56 32.5 396,259 0.0000 1.0000 97.14 33.5 395,435 0.0000 1.0000 97.14 34.5 395,658 0.0000 1.0000 97.14 35.5 354,196 0.0000 1.0000 97.14 36.5 323,387 0.0000 1.0000 97.14 37.5 265,622 0.0000 1.0000 97.14 38.5 221,896 0.0000 1.0000 97.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 510 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1912-2016 EXPERIENCE BAND 1981-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 180,846 0.0000 1.0000 97.14 40.5 168,961 0.0000 1.0000 97.14 41.5 165,118 0.0000 1.0000 97.14 42.5 116,751 0.0000 1.0000 97.14 43.5 113,294 0.0000 1.0000 97.14 44.5 112,451 0.0000 1.0000 97.14 45.5 107,465 0.0000 1.0000 97.14 46.5 106,217 0.0000 1.0000 97.14 47.5 99,837 0.0000 1.0000 97.14 48.5 93,244 0.0000 1.0000 97.14 49.5 84,234 0.0000 1.0000 97.14 50.5 71,449 0.0000 1.0000 97.14 51.5 70,080 474 0.0068 0.9932 97.14 52.5 68,251 0.0000 1.0000 96.49 53.5 64,197 0.0000 1.0000 96.49 54.5 53,675 0.0000 1.0000 96.49 55.5 48,798 0.0000 1.0000 96.49 56.5 26,183 0.0000 1.0000 96.49 57.5 26,183 0.0000 1.0000 96.49 58.5 25,321 0.0000 1.0000 96.49 59.5 21,227 0.0000 1.0000 96.49 60.5 20,249 0.0000 1.0000 96.49 61.5 19,803 0.0000 1.0000 96.49 62.5 8,232 0.0000 1.0000 96.49 63.5 5,507 0.0000 1.0000 96.49 64.5 2,498 0.0000 1.0000 96.49 65.5 1,602 0.0000 1.0000 96.49 66.5 1,602 0.0000 1.0000 96.49 67.5 2,898 0.0000 1.0000 96.49 68.5 3,651 0.0000 1.0000 96.49 69.5 3,497 0.0000 1.0000 96.49 70.5 3,434 0.0000 1.0000 96.49 71.5 3,211 0.0000 1.0000 96.49 72.5 3,211 0.0000 1.0000 96.49 73.5 3,211 0.0000 1.0000 96.49 74.5 3,211 0.0000 1.0000 96.49 75.5 3,128 0.0000 1.0000 96.49 76.5 3,128 0.0000 1.0000 96.49 77.5 3,128 0.0000 1.0000 96.49 78.5 3,128 0.0000 1.0000 96.49 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 511 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1912-2016 EXPERIENCE BAND 1981-2017 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 96.49 80.5 2,880 0.0000 1.0000 88.83 81.5 2,880 0.0000 1.0000 88.83 82.5 2,880 61 0.0212 0.9788 88.83 83.5 2,819 0.0000 1.0000 86.95 84.5 2,819 0.0000 1.0000 86.95 85.5 2,819 11 0.0038 0.9962 86.95 86.5 2,808 0.0000 1.0000 86.62 87.5 2,808 0.0000 1.0000 86.62 88.5 2,808 1,272 0.4531 0.5469 86.62 89.5 1,536 753 0.4901 0.5099 47.37 90.5 783 0.0000 1.0000 24.15 91.5 783 0.0000 1.0000 24.15 92.5 783 0.0000 1.0000 24.15 93.5 486 0.0000 1.0000 24.15 94.5 486 0.0000 1.0000 24.15 95.5 419 0.0000 1.0000 24.15 96.5 419 0.0000 1.0000 24.15 97.5 116 0.0000 1.0000 24.15 98.5 24 0.0000 1.0000 24.15 99.5 24 0.0000 1.0000 24.15 100.5 24 0.0000 1.0000 24.15 101.5 24 0.0000 1.0000 24.15 102.5 24 0.0000 1.0000 24.15 103.5 24 0.0000 1.0000 24.15 104.5 24.15 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 512 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P ID A H O P R O P E R T Y AC C O U N T 3 6 2 S T A T I O N E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 513 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 i:S Q. i:S Q. �� 00 00 NN NN a) ...'.. o:, M M� mN mm mm �� • • w Lll > ..... "' => er:: u � ' <( Lll z �\. i3 "' 0 � / ;::. / v -: - • • ./ ; v • v I 1 I) • • l b ; I 1· = ... � !,' ,· • • ,J ·' • "' 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP IDAHO PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1938-2017 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 43,032,501 175,505 0.0041 0.9959 100.00 0.5 38,372,685 57,833 0.0015 0.9985 99.59 1.5 37,961,616 123,663 0.0033 0.9967 99.44 2.5 35,510,023 176,658 0.0050 0.9950 99.12 3.5 34,515,253 70,705 0.0020 0.9980 98.63 4.5 33,452,857 64,582 0.0019 0.9981 98.42 5.5 33,146,967 92,082 0.0028 0.9972 98.23 6.5 32,214,349 578,458 0.0180 0.9820 97.96 7.5 30,290,678 126,456 0.0042 0.9958 96.20 8.5 29,223,358 98,983 0.0034 0.9966 95.80 9.5 28,516,594 116,834 0.0041 0.9959 95.47 10.5 23,012,753 123,655 0.0054 0.9946 95.08 11.5 22,143,511 50,068 0.0023 0.9977 94.57 12.5 21,520,126 82,078 0.0038 0.9962 94.36 13.5 20,976,372 353,436 0.0168 0.9832 94.00 14.5 19,610,822 127,247 0.0065 0.9935 92.42 15.5 18,325,278 45,894 0.0025 0.9975 91.82 16.5 17,285,054 92,286 0.0053 0.9947 91.59 17.5 16,270,018 177,817 0.0109 0.9891 91.10 18.5 15,979,317 104,520 0.0065 0.9935 90.10 19.5 15,685,420 117,261 0.0075 0.9925 89.51 20.5 15,111,298 86,118 0.0057 0.9943 88.84 21.5 14,642,809 23,888 0.0016 0.9984 88.34 22.5 12,101,280 168,864 0.0140 0.9860 88.19 23.5 11,654,238 68,283 0.0059 0.9941 86.96 24.5 11,141,275 93,185 0.0084 0.9916 86.45 25.5 10,647,477 26,525 0.0025 0.9975 85.73 26.5 9,902,626 98,657 0.0100 0.9900 85.52 27.5 9,669,676 50,300 0.0052 0.9948 84.66 28.5 9,364,754 134,231 0.0143 0.9857 84.22 29.5 9,091,532 68,467 0.0075 0.9925 83.02 30.5 8,890,569 43,499 0.0049 0.9951 82.39 31.5 8,444,103 71,651 0.0085 0.9915 81.99 32.5 8,201,048 30,518 0.0037 0.9963 81.29 33.5 8,110,953 61,283 0.0076 0.9924 80.99 34.5 7,944,530 114,754 0.0144 0.9856 80.38 35.5 7,557,718 157,113 0.0208 0.9792 79.22 36.5 6,791,851 203,745 0.0300 0.9700 77.57 37.5 6,455,855 23,224 0.0036 0.9964 75.24 38.5 6,095,624 59,629 0.0098 0.9902 74.97 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 514 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1938-2017 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 5,470,696 12,610 0.0023 0.9977 74.24 40.5 4,827,547 24,084 0.0050 0.9950 74.07 41.5 3,807,754 15,468 0.0041 0.9959 73.70 42.5 2,919,429 38,998 0.0134 0.9866 73.40 43.5 2,677,359 7,460 0.0028 0.9972 72.42 44.5 2,610,394 27,936 0.0107 0.9893 72.22 45.5 2,516,989 47,034 0.0187 0.9813 71.44 46.5 2,375,220 32,422 0.0136 0.9864 70.11 47.5 2,310,659 17,368 0.0075 0.9925 69.15 48.5 2,172,338 13,846 0.0064 0.9936 68.63 49.5 1,792,716 17,089 0.0095 0.9905 68.19 50.5 1,363,153 1,132 0.0008 0.9992 67.54 51.5 1,159,294 0.0000 1.0000 67.49 52.5 1,102,111 4,601 0.0042 0.9958 67.49 53.5 1,057,432 6,379 0.0060 0.9940 67.21 54.5 1,031,817 2,145 0.0021 0.9979 66.80 55.5 820,417 2,265 0.0028 0.9972 66.66 56.5 669,513 10,591 0.0158 0.9842 66.48 57.5 601,176 8,100 0.0135 0.9865 65.43 58.5 537,186 0.0000 1.0000 64.54 59.5 418,251 0.0000 1.0000 64.54 60.5 266,103 21,101 0.0793 0.9207 64.54 61.5 211,859 0.0000 1.0000 59.43 62.5 167,637 0.0000 1.0000 59.43 63.5 96,696 913 0.0094 0.9906 59.43 64.5 67,137 5,963 0.0888 0.9112 58.87 65.5 29,610 0.0000 1.0000 53.64 66.5 29,583 0.0000 1.0000 53.64 67.5 29,583 0.0000 1.0000 53.64 68.5 29,443 0.0000 1.0000 53.64 69.5 27,357 0.0000 1.0000 53.64 70.5 27,357 5,245 0.1917 0.8083 53.64 71.5 21,691 0.0000 1.0000 43.35 72.5 21,294 0.0000 1.0000 43.35 73.5 21,294 0.0000 1.0000 43.35 74.5 21,005 3,012 0.1434 0.8566 43.35 75.5 17,948 0.0000 1.0000 37.14 76.5 11,005 0.0000 1.0000 37.14 77.5 11,005 0.0000 1.0000 37.14 78.5 11,005 0.0000 1.0000 37.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 515 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1938-2017 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 11,005 40 0.0037 0.9963 37.14 80.5 8,149 0.0000 1.0000 37.00 81.5 915 0.0000 1.0000 37.00 82.5 915 0.0000 1.0000 37.00 83.5 915 83 0.0912 0.9088 37.00 84.5 832 0.0000 1.0000 33.63 85.5 832 0.0000 1.0000 33.63 86.5 832 0.0000 1.0000 33.63 87.5 832 0.0000 1.0000 33.63 88.5 832 0.0000 1.0000 33.63 89.5 832 0.0000 1.0000 33.63 90.5 832 0.0000 1.0000 33.63 91.5 420 0.0000 1.0000 33.63 92.5 420 0.0000 1.0000 33.63 93.5 420 0.0000 1.0000 33.63 94.5 33.63 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 516 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1923-2017 EXPERIENCE BAND 1998-2017 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 24,001,074 0.0000 1.0000 100.00 0.5 20,042,841 50,307 0.0025 0.9975 100.00 1.5 20,014,263 94,797 0.0047 0.9953 99.75 2.5 20,330,012 115,385 0.0057 0.9943 99.28 3.5 20,447,547 52,385 0.0026 0.9974 98.71 4.5 19,947,098 64,145 0.0032 0.9968 98.46 5.5 20,159,242 89,352 0.0044 0.9956 98.14 6.5 20,305,690 551,235 0.0271 0.9729 97.71 7.5 18,632,904 44,148 0.0024 0.9976 95.06 8.5 18,121,401 59,064 0.0033 0.9967 94.83 9.5 17,630,117 115,774 0.0066 0.9934 94.52 10.5 12,230,226 77,389 0.0063 0.9937 93.90 11.5 11,825,815 35,187 0.0030 0.9970 93.31 12.5 11,519,720 80,023 0.0069 0.9931 93.03 13.5 11,019,701 351,687 0.0319 0.9681 92.38 14.5 10,192,286 119,126 0.0117 0.9883 89.43 15.5 9,532,946 40,296 0.0042 0.9958 88.39 16.5 9,211,337 92,115 0.0100 0.9900 88.02 17.5 8,342,372 176,658 0.0212 0.9788 87.14 18.5 8,382,668 81,535 0.0097 0.9903 85.29 19.5 9,012,416 115,855 0.0129 0.9871 84.46 20.5 9,226,063 85,757 0.0093 0.9907 83.38 21.5 9,853,901 2,045 0.0002 0.9998 82.60 22.5 8,394,189 167,143 0.0199 0.9801 82.58 23.5 8,192,949 63,276 0.0077 0.9923 80.94 24.5 7,744,511 49,263 0.0064 0.9936 80.31 25.5 7,336,916 25,478 0.0035 0.9965 79.80 26.5 6,699,057 53,266 0.0080 0.9920 79.53 27.5 6,572,908 37,584 0.0057 0.9943 78.89 28.5 6,514,306 53,392 0.0082 0.9918 78.44 29.5 6,696,204 68,184 0.0102 0.9898 77.80 30.5 7,052,401 30,106 0.0043 0.9957 77.01 31.5 6,892,355 45,837 0.0067 0.9933 76.68 32.5 6,738,077 29,056 0.0043 0.9957 76.17 33.5 6,717,872 60,859 0.0091 0.9909 75.84 34.5 6,619,222 114,606 0.0173 0.9827 75.15 35.5 6,493,249 156,933 0.0242 0.9758 73.85 36.5 5,926,094 203,515 0.0343 0.9657 72.07 37.5 5,687,297 23,178 0.0041 0.9959 69.59 38.5 5,443,274 58,379 0.0107 0.9893 69.31 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 517 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1923-2017 EXPERIENCE BAND 1998-2017 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 4,968,495 12,610 0.0025 0.9975 68.56 40.5 4,507,102 24,084 0.0053 0.9947 68.39 41.5 3,541,892 15,468 0.0044 0.9956 68.03 42.5 2,699,385 38,998 0.0144 0.9856 67.73 43.5 2,517,709 6,791 0.0027 0.9973 66.75 44.5 2,482,530 27,936 0.0113 0.9887 66.57 45.5 2,446,682 45,769 0.0187 0.9813 65.82 46.5 2,307,499 29,451 0.0128 0.9872 64.59 47.5 2,247,070 17,368 0.0077 0.9923 63.76 48.5 2,122,700 13,846 0.0065 0.9935 63.27 49.5 1,745,164 17,089 0.0098 0.9902 62.86 50.5 1,315,601 1,132 0.0009 0.9991 62.24 51.5 1,112,163 0.0000 1.0000 62.19 52.5 1,055,377 4,601 0.0044 0.9956 62.19 53.5 1,010,698 6,379 0.0063 0.9937 61.92 54.5 985,372 2,145 0.0022 0.9978 61.53 55.5 774,016 2,265 0.0029 0.9971 61.39 56.5 635,301 10,591 0.0167 0.9833 61.21 57.5 566,964 8,100 0.0143 0.9857 60.19 58.5 503,887 0.0000 1.0000 59.33 59.5 384,952 0.0000 1.0000 59.33 60.5 235,619 21,101 0.0896 0.9104 59.33 61.5 188,609 0.0000 1.0000 54.02 62.5 144,387 0.0000 1.0000 54.02 63.5 92,728 913 0.0098 0.9902 54.02 64.5 63,169 5,963 0.0944 0.9056 53.49 65.5 25,642 0.0000 1.0000 48.44 66.5 25,615 0.0000 1.0000 48.44 67.5 28,668 0.0000 1.0000 48.44 68.5 28,527 0.0000 1.0000 48.44 69.5 26,441 0.0000 1.0000 48.44 70.5 26,441 5,245 0.1984 0.8016 48.44 71.5 21,271 0.0000 1.0000 38.83 72.5 20,875 0.0000 1.0000 38.83 73.5 20,875 0.0000 1.0000 38.83 74.5 21,005 3,012 0.1434 0.8566 38.83 75.5 17,948 0.0000 1.0000 33.26 76.5 11,005 0.0000 1.0000 33.26 77.5 11,005 0.0000 1.0000 33.26 78.5 11,005 0.0000 1.0000 33.26 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 518 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 362 STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1923-2017 EXPERIENCE BAND 1998-2017 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 11,005 40 0.0037 0.9963 33.26 80.5 8,149 0.0000 1.0000 33.14 81.5 915 0.0000 1.0000 33.14 82.5 915 0.0000 1.0000 33.14 83.5 915 83 0.0912 0.9088 33.14 84.5 832 0.0000 1.0000 30.12 85.5 832 0.0000 1.0000 30.12 86.5 832 0.0000 1.0000 30.12 87.5 832 0.0000 1.0000 30.12 88.5 832 0.0000 1.0000 30.12 89.5 832 0.0000 1.0000 30.12 90.5 832 0.0000 1.0000 30.12 91.5 420 0.0000 1.0000 30.12 92.5 420 0.0000 1.0000 30.12 93.5 420 0.0000 1.0000 30.12 94.5 30.12 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 519 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P ID A H O P R O P E R T Y AC C O U N T 3 8 9 . 2 L A N D R I G H T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 520 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� m om N� a, 0\ �� mm �� • w > "' => u J � <( M z 0:: i3 ' "' 0 0 \0 • �' -: 0 v - -> ./ v v v v / / 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP IDAHO PROPERTY ACCOUNT 389.2 LAND RIGHTS ORIGINAL LIFE TABLE PLACEMENT BAND 1959-1987 EXPERIENCE BAND 1959-2017 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 4,868 0.0000 1.0000 100.00 0.5 4,868 0.0000 1.0000 100.00 1.5 4,868 0.0000 1.0000 100.00 2.5 4,868 0.0000 1.0000 100.00 3.5 4,868 0.0000 1.0000 100.00 4.5 4,868 0.0000 1.0000 100.00 5.5 4,868 0.0000 1.0000 100.00 6.5 4,868 0.0000 1.0000 100.00 7.5 4,868 0.0000 1.0000 100.00 8.5 4,868 0.0000 1.0000 100.00 9.5 4,868 0.0000 1.0000 100.00 10.5 4,868 0.0000 1.0000 100.00 11.5 4,868 0.0000 1.0000 100.00 12.5 4,868 0.0000 1.0000 100.00 13.5 4,868 0.0000 1.0000 100.00 14.5 4,868 0.0000 1.0000 100.00 15.5 4,868 0.0000 1.0000 100.00 16.5 4,868 0.0000 1.0000 100.00 17.5 4,868 0.0000 1.0000 100.00 18.5 4,868 0.0000 1.0000 100.00 19.5 4,868 0.0000 1.0000 100.00 20.5 4,868 0.0000 1.0000 100.00 21.5 4,868 0.0000 1.0000 100.00 22.5 4,868 0.0000 1.0000 100.00 23.5 4,868 0.0000 1.0000 100.00 24.5 4,868 0.0000 1.0000 100.00 25.5 4,868 0.0000 1.0000 100.00 26.5 4,868 0.0000 1.0000 100.00 27.5 4,868 0.0000 1.0000 100.00 28.5 4,868 0.0000 1.0000 100.00 29.5 4,868 0.0000 1.0000 100.00 30.5 2,564 0.0000 1.0000 100.00 31.5 2,564 0.0000 1.0000 100.00 32.5 2,564 0.0000 1.0000 100.00 33.5 2,564 0.0000 1.0000 100.00 34.5 2,564 0.0000 1.0000 100.00 35.5 2,564 0.0000 1.0000 100.00 36.5 2,564 0.0000 1.0000 100.00 37.5 2,564 0.0000 1.0000 100.00 38.5 2,564 0.0000 1.0000 100.00 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 521 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 389.2 LAND RIGHTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1959-1987 EXPERIENCE BAND 1959-2017 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 2,564 0.0000 1.0000 100.00 40.5 2,564 0.0000 1.0000 100.00 41.5 2,564 0.0000 1.0000 100.00 42.5 2,564 0.0000 1.0000 100.00 43.5 2,564 0.0000 1.0000 100.00 44.5 2,564 0.0000 1.0000 100.00 45.5 1,888 0.0000 1.0000 100.00 46.5 1,888 0.0000 1.0000 100.00 47.5 1,888 0.0000 1.0000 100.00 48.5 1,888 0.0000 1.0000 100.00 49.5 1,888 0.0000 1.0000 100.00 50.5 472 0.0000 1.0000 100.00 51.5 373 0.0000 1.0000 100.00 52.5 373 0.0000 1.0000 100.00 53.5 373 0.0000 1.0000 100.00 54.5 31 0.0000 1.0000 100.00 55.5 31 0.0000 1.0000 100.00 56.5 31 0.0000 1.0000 100.00 57.5 31 0.0000 1.0000 100.00 58.5 100.00 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 522 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P ID A H O P R O P E R T Y AC C O U N T 3 9 0 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 523 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �� 00 NN � ::: mm �� • w > "' => u M J � 0::: <( z ' i3 0 "' \!) 0 <J; ' 0 -: - \. v -> ./ v y v v I / d • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP IDAHO PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1958-2017 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 14,836,379 0.0000 1.0000 100.00 0.5 14,549,850 0.0000 1.0000 100.00 1.5 14,442,762 246 0.0000 1.0000 100.00 2.5 14,244,246 119 0.0000 1.0000 100.00 3.5 13,958,372 0.0000 1.0000 100.00 4.5 13,764,933 3,781 0.0003 0.9997 100.00 5.5 13,674,562 152 0.0000 1.0000 99.97 6.5 13,357,883 9,034 0.0007 0.9993 99.97 7.5 13,227,954 0.0000 1.0000 99.90 8.5 12,067,651 1,403 0.0001 0.9999 99.90 9.5 11,659,029 16,449 0.0014 0.9986 99.89 10.5 10,873,015 3,569 0.0003 0.9997 99.75 11.5 10,740,699 27,481 0.0026 0.9974 99.72 12.5 10,460,087 19,728 0.0019 0.9981 99.46 13.5 10,326,416 438 0.0000 1.0000 99.27 14.5 10,140,953 5,840 0.0006 0.9994 99.27 15.5 10,026,707 11,453 0.0011 0.9989 99.21 16.5 9,979,578 10,272 0.0010 0.9990 99.10 17.5 9,866,995 51,316 0.0052 0.9948 99.00 18.5 9,742,570 66,733 0.0068 0.9932 98.48 19.5 9,354,702 1,097 0.0001 0.9999 97.81 20.5 9,206,768 14,681 0.0016 0.9984 97.80 21.5 9,161,921 359,411 0.0392 0.9608 97.64 22.5 8,794,011 16,746 0.0019 0.9981 93.81 23.5 8,739,811 16,337 0.0019 0.9981 93.63 24.5 8,673,819 7,576 0.0009 0.9991 93.46 25.5 7,532,734 3,599 0.0005 0.9995 93.37 26.5 7,258,047 23,658 0.0033 0.9967 93.33 27.5 7,007,648 20,923 0.0030 0.9970 93.03 28.5 6,706,366 42,139 0.0063 0.9937 92.75 29.5 6,496,269 1,642 0.0003 0.9997 92.16 30.5 6,433,466 31,740 0.0049 0.9951 92.14 31.5 2,931,850 4,828 0.0016 0.9984 91.69 32.5 2,630,337 10,690 0.0041 0.9959 91.54 33.5 1,991,998 863 0.0004 0.9996 91.16 34.5 1,988,175 258 0.0001 0.9999 91.12 35.5 1,966,249 302 0.0002 0.9998 91.11 36.5 1,296,877 12,736 0.0098 0.9902 91.10 37.5 1,277,670 2,405 0.0019 0.9981 90.20 38.5 1,152,143 40,678 0.0353 0.9647 90.03 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 524 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1911-2017 EXPERIENCE BAND 1958-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 873,671 5,642 0.0065 0.9935 86.86 40.5 515,891 7,461 0.0145 0.9855 86.29 41.5 491,948 751 0.0015 0.9985 85.05 42.5 475,591 3,401 0.0072 0.9928 84.92 43.5 414,547 2,108 0.0051 0.9949 84.31 44.5 411,899 8,064 0.0196 0.9804 83.88 45.5 346,669 915 0.0026 0.9974 82.24 46.5 346,364 3,765 0.0109 0.9891 82.02 47.5 326,384 6,264 0.0192 0.9808 81.13 48.5 320,121 18,413 0.0575 0.9425 79.57 49.5 194,868 0.0000 1.0000 75.00 50.5 189,526 485 0.0026 0.9974 75.00 51.5 176,324 0.0000 1.0000 74.80 52.5 176,324 19,187 0.1088 0.8912 74.80 53.5 156,890 176 0.0011 0.9989 66.66 54.5 134,577 0.0000 1.0000 66.59 55.5 134,577 0.0000 1.0000 66.59 56.5 130,730 2,510 0.0192 0.9808 66.59 57.5 66,041 0.0000 1.0000 65.31 58.5 66,041 0.0000 1.0000 65.31 59.5 65,893 0.0000 1.0000 65.31 60.5 65,893 0.0000 1.0000 65.31 61.5 65,893 0.0000 1.0000 65.31 62.5 57,860 0.0000 1.0000 65.31 63.5 35,353 0.0000 1.0000 65.31 64.5 35,353 0.0000 1.0000 65.31 65.5 35,353 0.0000 1.0000 65.31 66.5 21,331 0.0000 1.0000 65.31 67.5 21,331 0.0000 1.0000 65.31 68.5 21,331 0.0000 1.0000 65.31 69.5 21,331 0.0000 1.0000 65.31 70.5 5,181 0.0000 1.0000 65.31 71.5 5,181 0.0000 1.0000 65.31 72.5 5,181 0.0000 1.0000 65.31 73.5 1,095 0.0000 1.0000 65.31 74.5 1,095 0.0000 1.0000 65.31 75.5 1,095 0.0000 1.0000 65.31 76.5 1,095 0.0000 1.0000 65.31 77.5 1,095 0.0000 1.0000 65.31 78.5 1,095 0.0000 1.0000 65.31 79.5 1,095 0.0000 1.0000 65.31 80.5 65.31 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 525 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P ID A H O P R O P E R T Y AC C O U N T 3 9 2 . 0 1 T R A N S P O R T A T I O N E Q U I P M E N T - L I G H T T R U C K S A N D V A N S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 526 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 'i' 'i' N� �� mm �� • w > "' :, u � <( J z i3 "' 0 • Ln • I/ ..... / Ln • ' M • ..... , v <{ • � I\ • / 0 \ • ./ • v v ,,V v ./ ./ •/ 0 M 0 s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP IDAHO PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1972-2017 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 4,725,006 4,083 0.0009 0.9991 100.00 0.5 4,428,423 5,630 0.0013 0.9987 99.91 1.5 4,310,346 9,722 0.0023 0.9977 99.79 2.5 3,889,981 2,387 0.0006 0.9994 99.56 3.5 3,750,723 20,189 0.0054 0.9946 99.50 4.5 3,659,404 27,233 0.0074 0.9926 98.96 5.5 3,556,733 88,043 0.0248 0.9752 98.23 6.5 3,268,204 150,234 0.0460 0.9540 95.80 7.5 3,054,391 254,169 0.0832 0.9168 91.39 8.5 2,682,211 252,884 0.0943 0.9057 83.79 9.5 2,253,212 268,239 0.1190 0.8810 75.89 10.5 1,892,078 186,998 0.0988 0.9012 66.85 11.5 1,631,301 149,457 0.0916 0.9084 60.25 12.5 1,262,114 88,576 0.0702 0.9298 54.73 13.5 1,036,511 68,892 0.0665 0.9335 50.89 14.5 795,237 152,795 0.1921 0.8079 47.50 15.5 607,119 54,723 0.0901 0.9099 38.38 16.5 413,804 92,690 0.2240 0.7760 34.92 17.5 224,883 8,834 0.0393 0.9607 27.10 18.5 198,417 40,294 0.2031 0.7969 26.03 19.5 70,180 28,020 0.3993 0.6007 20.75 20.5 9,547 1,448 0.1517 0.8483 12.46 21.5 8,099 0.0000 1.0000 10.57 22.5 8,099 0.0000 1.0000 10.57 23.5 8,099 3,687 0.4552 0.5448 10.57 24.5 4,412 0.0000 1.0000 5.76 25.5 4,412 0.0000 1.0000 5.76 26.5 4,412 0.0000 1.0000 5.76 27.5 5.76 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 527 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P ID A H O P R O P E R T Y AC C O U N T 3 9 2 . 0 5 T R A N S P O R T A T I O N E Q U I P M E N T - M E D I U M T R U C K S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 528 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN $� mm �� • w > "' :, u � <( z i3 "' 0 ..... l/l ' CX) J ..... • s I\ v 0 � / -: »> l.,,/ • v � / v- • / . ·/ • 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP IDAHO PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1964-2017 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 5,658,903 0.0000 1.0000 100.00 0.5 4,594,988 0.0000 1.0000 100.00 1.5 4,483,171 0.0000 1.0000 100.00 2.5 4,207,783 0.0000 1.0000 100.00 3.5 4,042,291 0.0000 1.0000 100.00 4.5 3,956,067 5,248 0.0013 0.9987 100.00 5.5 3,898,022 33,812 0.0087 0.9913 99.87 6.5 3,857,030 148,128 0.0384 0.9616 99.00 7.5 3,614,435 261,786 0.0724 0.9276 95.20 8.5 3,222,828 137,534 0.0427 0.9573 88.30 9.5 2,909,811 219,058 0.0753 0.9247 84.54 10.5 2,610,200 135,573 0.0519 0.9481 78.17 11.5 2,116,234 71,079 0.0336 0.9664 74.11 12.5 1,446,146 39,014 0.0270 0.9730 71.62 13.5 1,204,397 14,966 0.0124 0.9876 69.69 14.5 1,189,431 55,881 0.0470 0.9530 68.82 15.5 692,668 67,679 0.0977 0.9023 65.59 16.5 624,988 17,456 0.0279 0.9721 59.18 17.5 516,870 36,795 0.0712 0.9288 57.53 18.5 480,076 149,352 0.3111 0.6889 53.43 19.5 330,724 0.0000 1.0000 36.81 20.5 330,724 60,016 0.1815 0.8185 36.81 21.5 270,707 0.0000 1.0000 30.13 22.5 270,707 0.0000 1.0000 30.13 23.5 256,484 72,058 0.2809 0.7191 30.13 24.5 184,426 18,532 0.1005 0.8995 21.67 25.5 165,894 0.0000 1.0000 19.49 26.5 165,894 0.0000 1.0000 19.49 27.5 165,894 0.0000 1.0000 19.49 28.5 165,894 0.0000 1.0000 19.49 29.5 165,894 0.0000 1.0000 19.49 30.5 165,894 0.0000 1.0000 19.49 31.5 104,276 0.0000 1.0000 19.49 32.5 52,455 0.0000 1.0000 19.49 33.5 52,455 0.0000 1.0000 19.49 34.5 52,455 0.0000 1.0000 19.49 35.5 52,455 0.0000 1.0000 19.49 36.5 52,455 0.0000 1.0000 19.49 37.5 52,455 0.0000 1.0000 19.49 38.5 52,455 0.0000 1.0000 19.49 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 529 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1964-2017 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 52,455 0.0000 1.0000 19.49 40.5 19.49 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 530 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P ID A H O P R O P E R T Y AC C O U N T 3 9 2 . 0 9 T R A N S P O R T A T I O N E Q U I P M E N T - T R A I L E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 531 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos UJ� UJ� Uz Uz Zw Zw UJ ::r: UJ ::r: �UJ �UJ UJU UJU Q. :5 Q. :5 iiS CL. iiS CL. I'- I'- I'- I'- ................ 00 00 NN NN ..:.. J, 0:, a, I'- M CJ'I Ill CJ'I CJ'I CJ'I CJ'I ................ • • w > "' => u � <( z i3 "' 0 ..... J "; ' v U1 M �\ -: 0 \ v - / � v /" v : � � _/ • y ·1 ' I 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP IDAHO PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1935-2017 EXPERIENCE BAND 1971-2017 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 1,513,395 0.0000 1.0000 100.00 0.5 1,331,323 0.0000 1.0000 100.00 1.5 1,325,039 0.0000 1.0000 100.00 2.5 1,259,251 0.0000 1.0000 100.00 3.5 1,255,516 0.0000 1.0000 100.00 4.5 1,227,617 0.0000 1.0000 100.00 5.5 1,230,184 0.0000 1.0000 100.00 6.5 1,071,111 0.0000 1.0000 100.00 7.5 1,073,518 0.0000 1.0000 100.00 8.5 1,068,456 0.0000 1.0000 100.00 9.5 1,047,440 0.0000 1.0000 100.00 10.5 1,018,908 0.0000 1.0000 100.00 11.5 717,260 0.0000 1.0000 100.00 12.5 701,772 0.0000 1.0000 100.00 13.5 665,129 0.0000 1.0000 100.00 14.5 650,149 0.0000 1.0000 100.00 15.5 649,283 13,780 0.0212 0.9788 100.00 16.5 635,503 60,656 0.0954 0.9046 97.88 17.5 545,432 0.0000 1.0000 88.54 18.5 545,432 30,068 0.0551 0.9449 88.54 19.5 515,364 6,839 0.0133 0.9867 83.66 20.5 487,424 15,726 0.0323 0.9677 82.54 21.5 471,698 0.0000 1.0000 79.88 22.5 464,708 8,675 0.0187 0.9813 79.88 23.5 425,097 14,799 0.0348 0.9652 78.39 24.5 400,256 24,273 0.0606 0.9394 75.66 25.5 358,687 14,099 0.0393 0.9607 71.07 26.5 326,001 0.0000 1.0000 68.28 27.5 315,508 0.0000 1.0000 68.28 28.5 315,508 0.0000 1.0000 68.28 29.5 292,730 0.0000 1.0000 68.28 30.5 284,743 31,877 0.1119 0.8881 68.28 31.5 252,866 0.0000 1.0000 60.64 32.5 214,206 0.0000 1.0000 60.64 33.5 206,027 15,168 0.0736 0.9264 60.64 34.5 171,272 24,504 0.1431 0.8569 56.17 35.5 123,574 350 0.0028 0.9972 48.13 36.5 123,225 0.0000 1.0000 48.00 37.5 98,764 38 0.0004 0.9996 48.00 38.5 82,087 0.0000 1.0000 47.98 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 532 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1935-2017 EXPERIENCE BAND 1971-2017 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 75,322 3,132 0.0416 0.9584 47.98 40.5 54,760 0.0000 1.0000 45.98 41.5 34,547 2,407 0.0697 0.9303 45.98 42.5 19,380 1,884 0.0972 0.9028 42.78 43.5 17,496 0.0000 1.0000 38.62 44.5 17,496 76 0.0043 0.9957 38.62 45.5 17,420 0.0000 1.0000 38.46 46.5 15,874 0.0000 1.0000 38.46 47.5 2,734 0.0000 1.0000 38.46 48.5 2,734 0.0000 1.0000 38.46 49.5 2,734 0.0000 1.0000 38.46 50.5 2,734 0.0000 1.0000 38.46 51.5 2,734 0.0000 1.0000 38.46 52.5 2,734 0.0000 1.0000 38.46 53.5 2,734 0.0000 1.0000 38.46 54.5 2,734 0.0000 1.0000 38.46 55.5 2,734 0.0000 1.0000 38.46 56.5 2,734 0.0000 1.0000 38.46 57.5 38.46 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 533 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1959-2017 EXPERIENCE BAND 1998-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 915,978 0.0000 1.0000 100.00 0.5 741,865 0.0000 1.0000 100.00 1.5 735,582 0.0000 1.0000 100.00 2.5 683,030 0.0000 1.0000 100.00 3.5 713,967 0.0000 1.0000 100.00 4.5 696,110 0.0000 1.0000 100.00 5.5 713,405 0.0000 1.0000 100.00 6.5 570,305 0.0000 1.0000 100.00 7.5 579,836 0.0000 1.0000 100.00 8.5 574,774 0.0000 1.0000 100.00 9.5 574,133 0.0000 1.0000 100.00 10.5 545,109 0.0000 1.0000 100.00 11.5 269,474 0.0000 1.0000 100.00 12.5 299,589 0.0000 1.0000 100.00 13.5 327,454 0.0000 1.0000 100.00 14.5 344,856 0.0000 1.0000 100.00 15.5 376,322 12,250 0.0326 0.9674 100.00 16.5 382,619 60,656 0.1585 0.8415 96.74 17.5 332,176 0.0000 1.0000 81.41 18.5 357,490 30,068 0.0841 0.9159 81.41 19.5 351,596 6,839 0.0195 0.9805 74.56 20.5 357,872 15,726 0.0439 0.9561 73.11 21.5 362,358 0.0000 1.0000 69.90 22.5 373,911 8,675 0.0232 0.9768 69.90 23.5 385,145 14,799 0.0384 0.9616 68.28 24.5 366,846 24,273 0.0662 0.9338 65.65 25.5 325,277 14,099 0.0433 0.9567 61.31 26.5 294,138 0.0000 1.0000 58.65 27.5 297,747 0.0000 1.0000 58.65 28.5 297,747 0.0000 1.0000 58.65 29.5 277,373 0.0000 1.0000 58.65 30.5 271,998 31,877 0.1172 0.8828 58.65 31.5 240,122 0.0000 1.0000 51.78 32.5 201,461 0.0000 1.0000 51.78 33.5 193,243 15,168 0.0785 0.9215 51.78 34.5 160,895 24,341 0.1513 0.8487 47.71 35.5 115,361 0.0000 1.0000 40.50 36.5 115,361 0.0000 1.0000 40.50 37.5 96,766 0.0000 1.0000 40.50 38.5 82,011 0.0000 1.0000 40.50 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 534 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1959-2017 EXPERIENCE BAND 1998-2017 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 75,247 3,132 0.0416 0.9584 40.50 40.5 54,684 0.0000 1.0000 38.81 41.5 34,472 2,407 0.0698 0.9302 38.81 42.5 19,304 1,884 0.0976 0.9024 36.10 43.5 17,420 0.0000 1.0000 32.58 44.5 17,420 0.0000 1.0000 32.58 45.5 17,420 0.0000 1.0000 32.58 46.5 15,874 0.0000 1.0000 32.58 47.5 2,734 0.0000 1.0000 32.58 48.5 2,734 0.0000 1.0000 32.58 49.5 2,734 0.0000 1.0000 32.58 50.5 2,734 0.0000 1.0000 32.58 51.5 2,734 0.0000 1.0000 32.58 52.5 2,734 0.0000 1.0000 32.58 53.5 2,734 0.0000 1.0000 32.58 54.5 2,734 0.0000 1.0000 32.58 55.5 2,734 0.0000 1.0000 32.58 56.5 2,734 0.0000 1.0000 32.58 57.5 32.58 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 535 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P ID A H O P R O P E R T Y AC C O U N T 3 9 6 . 0 3 L I G H T P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 536 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN t� mm �� • w > "' :, u � <( z i3 "' 0 - VJ v ' °' �\ / 0 - \ v. _..,. r- i---- • v v • -: I 0 M 0 s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP IDAHO PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1992-2017 EXPERIENCE BAND 1994-2017 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 4,579,752 0.0000 1.0000 100.00 0.5 4,312,323 0.0000 1.0000 100.00 1.5 4,310,158 0.0000 1.0000 100.00 2.5 3,710,179 0.0000 1.0000 100.00 3.5 3,134,957 104,766 0.0334 0.9666 100.00 4.5 3,030,191 242,192 0.0799 0.9201 96.66 5.5 2,655,371 345,846 0.1302 0.8698 88.93 6.5 1,442,307 442,564 0.3068 0.6932 77.35 7.5 999,743 201,150 0.2012 0.7988 53.62 8.5 798,593 237,317 0.2972 0.7028 42.83 9.5 474,180 78,225 0.1650 0.8350 30.10 10.5 304,955 74,878 0.2455 0.7545 25.14 11.5 230,077 71,697 0.3116 0.6884 18.96 12.5 158,380 0.0000 1.0000 13.05 13.5 158,380 0.0000 1.0000 13.05 14.5 158,380 0.0000 1.0000 13.05 15.5 85,664 0.0000 1.0000 13.05 16.5 85,664 0.0000 1.0000 13.05 17.5 85,664 0.0000 1.0000 13.05 18.5 85,664 0.0000 1.0000 13.05 19.5 85,664 0.0000 1.0000 13.05 20.5 13.05 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 537 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P ID A H O P R O P E R T Y AC C O U N T 3 9 6 . 0 7 H E A V Y P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 538 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos 0 � w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �� 00 NN t� 0 mm �� • w > "' :, u � <( z i3 "' 0 0 � o±-��±o��o',-��o±-��o��o±-��o��o±-��±o��oc-�-----c'oo 0 � 00 � � � � M N !JN111111�ns .LN3::>�3d � Gannett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1962-2017 EXPERIENCE BAND 1994-2017 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 9,922,180 0.0000 1.0000 100.00 0.5 9,642,256 0.0000 1.0000 100.00 1.5 9,818,389 0.0000 1.0000 100.00 2.5 9,574,908 0.0000 1.0000 100.00 3.5 9,451,856 185,097 0.0196 0.9804 100.00 4.5 8,827,432 589,955 0.0668 0.9332 98.04 5.5 8,015,439 1,052,845 0.1314 0.8686 91.49 6.5 6,304,226 304,285 0.0483 0.9517 79.47 7.5 6,731,623 138,282 0.0205 0.9795 75.64 8.5 6,651,331 2,670 0.0004 0.9996 74.08 9.5 6,283,990 0.0000 1.0000 74.05 10.5 5,787,080 125,193 0.0216 0.9784 74.05 11.5 4,841,290 137,372 0.0284 0.9716 72.45 12.5 4,382,264 142,400 0.0325 0.9675 70.39 13.5 4,450,380 545,642 0.1226 0.8774 68.11 14.5 3,931,246 76,776 0.0195 0.9805 59.76 15.5 3,255,744 55,099 0.0169 0.9831 58.59 16.5 3,109,358 506,225 0.1628 0.8372 57.60 17.5 2,227,660 0.0000 1.0000 48.22 18.5 2,110,818 411,677 0.1950 0.8050 48.22 19.5 1,488,233 25,670 0.0172 0.9828 38.82 20.5 1,522,045 175,586 0.1154 0.8846 38.15 21.5 1,346,458 425,837 0.3163 0.6837 33.75 22.5 920,621 0.0000 1.0000 23.07 23.5 828,834 52,920 0.0638 0.9362 23.07 24.5 531,596 48,751 0.0917 0.9083 21.60 25.5 482,845 42,688 0.0884 0.9116 19.62 26.5 363,095 0.0000 1.0000 17.88 27.5 363,095 0.0000 1.0000 17.88 28.5 363,095 0.0000 1.0000 17.88 29.5 363,095 54,402 0.1498 0.8502 17.88 30.5 164,748 0.0000 1.0000 15.21 31.5 131,174 0.0000 1.0000 15.21 32.5 85,990 0.0000 1.0000 15.21 33.5 85,990 0.0000 1.0000 15.21 34.5 85,990 0.0000 1.0000 15.21 35.5 85,990 0.0000 1.0000 15.21 36.5 85,990 0.0000 1.0000 15.21 37.5 85,990 0.0000 1.0000 15.21 38.5 59,481 25,075 0.4216 0.5784 15.21 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 539 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP IDAHO PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1962-2017 EXPERIENCE BAND 1994-2017 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 34,407 0.0000 1.0000 8.80 40.5 34,407 0.0000 1.0000 8.80 41.5 34,407 0.0000 1.0000 8.80 42.5 34,407 0.0000 1.0000 8.80 43.5 34,407 0.0000 1.0000 8.80 44.5 8.80 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 540 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming 0(7(56 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 541 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PA C I F I C O R P AC C O U N T 3 7 0 M E T E R S CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . . 2 0 - S 3 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 542 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � - \ 0 ' N ' ' w ' • 0 • N ' • � ' • - • 0 ' N ' ' v • ;; • • N • • M • • 0 ' N • ' N • - • 0 • N • • • • ;; ' N . ' ' ' w ' 0 • - u ' 0 z ' N '.'i ' ' "' -c ' m ' 0 ' 0 0 ' N w ' 0- ' ro '.'i ' 0 ', 0 :, ', N " ' iii ', � 0 ' ' 0 w ' N u ' ' z ' w '.'i ' 0 ' 0 -c ' N m ' • � " ' 0 0 • 0 0 • N co ' • v I ' ' 0 0 • N ' • • M ' 0 • 0 ' N • ' N • 0 ' 0 • N • • ;; • • 0 • N • 0 0 0 N "' "' "' ro "' "' - 0 0 0 0 0 0 � 0 � 0 � N N S!c!VllOO NOllllW � Gannett Fleming PACIFICORP ACCOUNT 370 METERS SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE... 20-S3 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1998 169,942,604 157,714,687 12,227,917 1999 175,095,926 157,708,190 17,387,736 2000 172,623,652 156,248,065 16,375,587 2001 173,178,124 154,939,577 18,238,547 2002 178,673,045 158,900,504 19,772,540 2003 179,984,911 158,288,166 21,696,745 2004 180,835,696 156,392,433 24,443,263 2005 186,549,850 161,472,557 25,077,292 2006 188,396,780 162,869,930 25,526,850 2007 183,534,704 177,035,371 6,499,333 2008 186,653,236 198,966,718 12,313,482- 2009 186,520,125 199,149,647 12,629,522- 2010 178,907,679 208,263,562 29,355,883- 2011 174,833,351 212,675,550 37,842,199- 2012 176,243,234 210,257,583 34,014,349- 2013 177,965,016 209,377,676 31,412,660- 2014 180,902,129 206,497,934 25,595,806- 2015 186,936,755 206,711,490 19,774,735- 2016 192,964,294 207,381,028 14,416,734- 2017 205,790,437 216,098,937 10,308,501- RETIREMENTS AVERAGE BOOK RESIDUAL CONFORM EXPERIENCE BALANCE MEASURE INDEX BEG END 181,826,577 22,297,441 8.2 100.0 100.0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 543 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming $5,=21$&2/25$'2$1'0217$1$ 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 544 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PA C I F I C O R P AR I Z O N A , C O L O R A D O A N D M O N T A N A P R O P E R T Y AC C O U N T 3 9 0 S T R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 545 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! Uz Zw w :,: "'w WU Q. :5 i:i Q. �M �� 00 NN ,..:..o M� mm �� • w > "' => u � <( z i3 "' 0 N v (>'. ' lJ) "" . <{ -: � I'\ ,:::; \ v / � v • • I • • . / v v • • : ; • • • • • • 0 N 8 <I) a: � 0 > � z w � 0 N 8 � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1910-2013 EXPERIENCE BAND 1937-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 481,361 75 0.0002 0.9998 100.00 0.5 481,286 0.0000 1.0000 99.98 1.5 471,853 105 0.0002 0.9998 99.98 2.5 471,975 853 0.0018 0.9982 99.96 3.5 471,122 514 0.0011 0.9989 99.78 4.5 463,889 716 0.0015 0.9985 99.67 5.5 467,248 545 0.0012 0.9988 99.52 6.5 466,959 9,104 0.0195 0.9805 99.40 7.5 457,855 1,378 0.0030 0.9970 97.46 8.5 456,577 1,841 0.0040 0.9960 97.17 9.5 457,654 3,057 0.0067 0.9933 96.78 10.5 454,715 2,436 0.0054 0.9946 96.13 11.5 448,088 25,472 0.0568 0.9432 95.62 12.5 423,970 6,024 0.0142 0.9858 90.18 13.5 418,137 270 0.0006 0.9994 88.90 14.5 418,176 919 0.0022 0.9978 88.84 15.5 416,563 1,115 0.0027 0.9973 88.65 16.5 418,734 13,331 0.0318 0.9682 88.41 17.5 405,701 319 0.0008 0.9992 85.60 18.5 406,722 227 0.0006 0.9994 85.53 19.5 406,495 579 0.0014 0.9986 85.48 20.5 405,916 331 0.0008 0.9992 85.36 21.5 405,585 918 0.0023 0.9977 85.29 22.5 399,646 4,937 0.0124 0.9876 85.10 23.5 253,278 289 0.0011 0.9989 84.05 24.5 255,997 78 0.0003 0.9997 83.95 25.5 264,907 0.0000 1.0000 83.92 26.5 279,798 3,514 0.0126 0.9874 83.92 27.5 257,954 3,981 0.0154 0.9846 82.87 28.5 242,988 0.0000 1.0000 81.59 29.5 234,968 196 0.0008 0.9992 81.59 30.5 234,772 54 0.0002 0.9998 81.52 31.5 234,718 234 0.0010 0.9990 81.50 32.5 234,484 253 0.0011 0.9989 81.42 33.5 205,420 1,848 0.0090 0.9910 81.34 34.5 203,572 868 0.0043 0.9957 80.60 35.5 49,391 40 0.0008 0.9992 80.26 36.5 49,351 730 0.0148 0.9852 80.20 37.5 48,621 3,816 0.0785 0.9215 79.01 38.5 44,806 61 0.0014 0.9986 72.81 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 546 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1910-2013 EXPERIENCE BAND 1937-2017 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 72.71 40.5 44,474 1,639 0.0368 0.9632 72.27 41.5 42,836 175 0.0041 0.9959 69.61 42.5 42,661 917 0.0215 0.9785 69.32 43.5 41,744 510 0.0122 0.9878 67.83 44.5 41,234 35 0.0008 0.9992 67.00 45.5 41,199 0.0000 1.0000 66.95 46.5 25,557 1,956 0.0765 0.9235 66.95 47.5 23,601 2,892 0.1226 0.8774 61.82 48.5 20,709 1,911 0.0923 0.9077 54.25 49.5 18,798 9,371 0.4985 0.5015 49.24 50.5 9,427 43 0.0045 0.9955 24.69 51.5 9,384 155 0.0165 0.9835 24.58 52.5 9,229 0.0000 1.0000 24.18 53.5 9,229 0.0000 1.0000 24.18 54.5 9,229 0.0000 1.0000 24.18 55.5 9,229 0.0000 1.0000 24.18 56.5 9,229 1,000 0.1084 0.8916 24.18 57.5 8,229 1,500 0.1823 0.8177 21.56 58.5 6,729 0.0000 1.0000 17.63 59.5 6,729 0.0000 1.0000 17.63 60.5 6,729 0.0000 1.0000 17.63 61.5 6,729 0.0000 1.0000 17.63 62.5 6,729 0.0000 1.0000 17.63 63.5 6,729 2,725 0.4050 0.5950 17.63 64.5 4,004 4,004 1.0000 10.49 65.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 547 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AR I Z O N A , C O L O R A D O A N D M O N T A N A P R O P E R T Y AC C O U N T 3 9 2 . 0 1 T R A N S P O R T A T I O N E Q U I P M E N T - L I G H T T R U C K S A N D V A N S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 548 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 iti Q. iti Q. �� 00 00 NN NN 6.!. :8 � �� mm mm �� • • w > "' :, u � <( z i3 "' 0 Lt) N a,: ' r-, <( � v 0 \ - I• / »> I.--- --- • • � v v • /.- • • ( • 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1951-2017 EXPERIENCE BAND 1970-2017 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 1,201,459 0.0000 1.0000 100.00 0.5 1,155,119 0.0000 1.0000 100.00 1.5 1,136,935 0.0000 1.0000 100.00 2.5 1,081,230 0.0000 1.0000 100.00 3.5 1,016,052 1,061 0.0010 0.9990 100.00 4.5 985,525 19,574 0.0199 0.9801 99.90 5.5 891,076 3,351 0.0038 0.9962 97.91 6.5 846,634 56,787 0.0671 0.9329 97.54 7.5 781,877 11,604 0.0148 0.9852 91.00 8.5 760,390 36,954 0.0486 0.9514 89.65 9.5 633,704 9,998 0.0158 0.9842 85.29 10.5 554,654 20,818 0.0375 0.9625 83.95 11.5 482,256 9,912 0.0206 0.9794 80.80 12.5 467,823 13,595 0.0291 0.9709 79.14 13.5 454,903 4,288 0.0094 0.9906 76.84 14.5 414,904 59,672 0.1438 0.8562 76.11 15.5 342,148 26,812 0.0784 0.9216 65.17 16.5 315,350 29,755 0.0944 0.9056 60.06 17.5 274,930 5,058 0.0184 0.9816 54.39 18.5 184,360 13,072 0.0709 0.9291 53.39 19.5 171,288 7,164 0.0418 0.9582 49.61 20.5 160,362 3,810 0.0238 0.9762 47.53 21.5 154,214 3,598 0.0233 0.9767 46.40 22.5 150,616 421 0.0028 0.9972 45.32 23.5 150,195 11,172 0.0744 0.9256 45.19 24.5 127,074 1,433 0.0113 0.9887 41.83 25.5 110,394 5,746 0.0521 0.9479 41.36 26.5 97,215 0.0000 1.0000 39.21 27.5 90,639 3,703 0.0409 0.9591 39.21 28.5 80,951 2,820 0.0348 0.9652 37.60 29.5 71,986 0.0000 1.0000 36.29 30.5 71,986 0.0000 1.0000 36.29 31.5 41,141 0.0000 1.0000 36.29 32.5 24,958 0.0000 1.0000 36.29 33.5 16,778 0.0000 1.0000 36.29 34.5 11,318 0.0000 1.0000 36.29 35.5 3,690 0.0000 1.0000 36.29 36.5 36.29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 549 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS ORIGINAL LIFE TABLE PLACEMENT BAND 1965-2017 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 956,485 0.0000 1.0000 100.00 0.5 957,190 0.0000 1.0000 100.00 1.5 979,296 0.0000 1.0000 100.00 2.5 952,715 0.0000 1.0000 100.00 3.5 900,610 1,061 0.0012 0.9988 100.00 4.5 877,063 9,726 0.0111 0.9889 99.88 5.5 801,882 3,351 0.0042 0.9958 98.77 6.5 772,946 29,496 0.0382 0.9618 98.36 7.5 751,099 11,422 0.0152 0.9848 94.61 8.5 736,161 36,954 0.0502 0.9498 93.17 9.5 613,741 9,998 0.0163 0.9837 88.49 10.5 534,588 18,378 0.0344 0.9656 87.05 11.5 464,630 9,912 0.0213 0.9787 84.06 12.5 444,404 7,887 0.0177 0.9823 82.27 13.5 442,688 3,997 0.0090 0.9910 80.81 14.5 404,605 59,488 0.1470 0.8530 80.08 15.5 332,031 26,812 0.0808 0.9192 68.30 16.5 304,657 22,601 0.0742 0.9258 62.79 17.5 271,391 5,058 0.0186 0.9814 58.13 18.5 170,528 13,072 0.0767 0.9233 57.05 19.5 157,456 7,080 0.0450 0.9550 52.67 20.5 146,613 3,425 0.0234 0.9766 50.30 21.5 140,851 3,598 0.0255 0.9745 49.13 22.5 140,323 421 0.0030 0.9970 47.87 23.5 139,902 4,310 0.0308 0.9692 47.73 24.5 123,643 1,433 0.0116 0.9884 46.26 25.5 106,963 2,316 0.0217 0.9783 45.72 26.5 97,215 0.0000 1.0000 44.73 27.5 90,639 3,703 0.0409 0.9591 44.73 28.5 80,951 2,820 0.0348 0.9652 42.91 29.5 71,986 0.0000 1.0000 41.41 30.5 71,986 0.0000 1.0000 41.41 31.5 41,141 0.0000 1.0000 41.41 32.5 24,958 0.0000 1.0000 41.41 33.5 16,778 0.0000 1.0000 41.41 34.5 11,318 0.0000 1.0000 41.41 35.5 3,690 0.0000 1.0000 41.41 36.5 41.41 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 550 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AR I Z O N A , C O L O R A D O A N D M O N T A N A P R O P E R T Y AC C O U N T 3 9 2 . 0 5 T R A N S P O R T A T I O N E Q U I P M E N T - M E D I U M T R U C K S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 551 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 iti Q. iti Q. �� 00 00 NN NN �� :8 � mm mm �� • • w > "' :, u � <( z i3 "' 0 N 0:: ' (J) ,...., <{ \ I 6 \, v � -: I• v. _.,,-;< • _., • • v • • v. v • • • � • • • • • • • • • • • • • • 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE PLACEMENT BAND 1973-2015 EXPERIENCE BAND 1996-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 288,574 0.0000 1.0000 100.00 0.5 288,574 0.0000 1.0000 100.00 1.5 292,205 0.0000 1.0000 100.00 2.5 288,132 0.0000 1.0000 100.00 3.5 288,132 2,086 0.0072 0.9928 100.00 4.5 293,194 37,020 0.1263 0.8737 99.28 5.5 256,174 3,631 0.0142 0.9858 86.74 6.5 296,215 0.0000 1.0000 85.51 7.5 245,494 11,472 0.0467 0.9533 85.51 8.5 322,653 0.0000 1.0000 81.52 9.5 312,488 8,947 0.0286 0.9714 81.52 10.5 316,825 0.0000 1.0000 79.18 11.5 312,647 816 0.0026 0.9974 79.18 12.5 311,314 45,064 0.1448 0.8552 78.98 13.5 273,195 0.0000 1.0000 67.54 14.5 287,362 18,128 0.0631 0.9369 67.54 15.5 263,339 4,888 0.0186 0.9814 63.28 16.5 249,022 1,993 0.0080 0.9920 62.11 17.5 209,821 2,059 0.0098 0.9902 61.61 18.5 217,649 12,582 0.0578 0.9422 61.01 19.5 205,067 28,487 0.1389 0.8611 57.48 20.5 180,438 50,922 0.2822 0.7178 49.49 21.5 129,516 24,995 0.1930 0.8070 35.53 22.5 105,189 13,952 0.1326 0.8674 28.67 23.5 91,237 8,179 0.0896 0.9104 24.87 24.5 72,575 0.0000 1.0000 22.64 25.5 72,575 0.0000 1.0000 22.64 26.5 32,732 0.0000 1.0000 22.64 27.5 32,732 6,284 0.1920 0.8080 22.64 28.5 17,146 0.0000 1.0000 18.29 29.5 14,676 0.0000 1.0000 18.29 30.5 1,977 0.0000 1.0000 18.29 31.5 1,977 0.0000 1.0000 18.29 32.5 1,977 0.0000 1.0000 18.29 33.5 1,977 0.0000 1.0000 18.29 34.5 1,977 0.0000 1.0000 18.29 35.5 1,977 0.0000 1.0000 18.29 36.5 1,977 0.0000 1.0000 18.29 37.5 1,977 0.0000 1.0000 18.29 38.5 1,977 0.0000 1.0000 18.29 39.5 18.29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 552 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS ORIGINAL LIFE TABLE PLACEMENT BAND 1973-2015 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 0.0 431,347 0.0000 1.0000 100.00 0.5 519,977 0.0000 1.0000 100.00 1.5 519,977 0.0000 1.0000 100.00 2.5 505,148 0.0000 1.0000 100.00 3.5 505,964 2,086 0.0041 0.9959 100.00 4.5 444,870 37,020 0.0832 0.9168 99.59 5.5 414,795 3,631 0.0088 0.9912 91.30 6.5 425,331 0.0000 1.0000 90.50 7.5 397,088 11,472 0.0289 0.9711 90.50 8.5 385,617 0.0000 1.0000 87.89 9.5 378,983 8,947 0.0236 0.9764 87.89 10.5 379,923 0.0000 1.0000 85.81 11.5 374,929 816 0.0022 0.9978 85.81 12.5 377,454 45,064 0.1194 0.8806 85.63 13.5 332,390 0.0000 1.0000 75.40 14.5 333,058 18,128 0.0544 0.9456 75.40 15.5 281,283 4,888 0.0174 0.9826 71.30 16.5 266,966 1,993 0.0075 0.9925 70.06 17.5 224,234 2,059 0.0092 0.9908 69.54 18.5 222,175 12,582 0.0566 0.9434 68.90 19.5 209,593 28,487 0.1359 0.8641 65.00 20.5 181,106 50,922 0.2812 0.7188 56.16 21.5 130,184 24,995 0.1920 0.8080 40.37 22.5 105,189 13,952 0.1326 0.8674 32.62 23.5 91,237 8,179 0.0896 0.9104 28.29 24.5 72,575 0.0000 1.0000 25.76 25.5 72,575 0.0000 1.0000 25.76 26.5 32,732 0.0000 1.0000 25.76 27.5 32,732 6,284 0.1920 0.8080 25.76 28.5 17,146 0.0000 1.0000 20.81 29.5 14,676 0.0000 1.0000 20.81 30.5 1,977 0.0000 1.0000 20.81 31.5 1,977 0.0000 1.0000 20.81 32.5 1,977 0.0000 1.0000 20.81 33.5 1,977 0.0000 1.0000 20.81 34.5 1,977 0.0000 1.0000 20.81 35.5 1,977 0.0000 1.0000 20.81 36.5 1,977 0.0000 1.0000 20.81 37.5 1,977 0.0000 1.0000 20.81 38.5 1,977 0.0000 1.0000 20.81 39.5 20.81 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 553 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AR I Z O N A , C O L O R A D O A N D M O N T A N A P R O P E R T Y AC C O U N T 3 9 2 . 0 9 T R A N S P O R T A T I O N E Q U I P M E N T - T R A I L E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 554 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w I!! Uz Zw w :,: "'w WU Q. :5 iti Q. �m �o 00 NN Ii: Ii: mm �� • w > "' :, u � <( z J i3 "' 0 Ln I ..... (/) ' / Ln i\ / 0 \ -: • /: v • • -: • • / v I I 0 N s � Gannett Fleming !JNl/111\!lns .LN3::>!l3d 0 PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1979-2008 EXPERIENCE BAND 1979-2017 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 53,507 0.0000 1.0000 100.00 4.5 53,507 0.0000 1.0000 100.00 5.5 53,507 0.0000 1.0000 100.00 6.5 53,507 0.0000 1.0000 100.00 7.5 53,507 0.0000 1.0000 100.00 8.5 53,507 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 21,684 0.0000 1.0000 41.76 22.5 21,684 0.0000 1.0000 41.76 23.5 21,684 540 0.0249 0.9751 41.76 24.5 21,144 0.0000 1.0000 40.72 25.5 21,144 0.0000 1.0000 40.72 26.5 21,144 0.0000 1.0000 40.72 27.5 14,167 6,030 0.4256 0.5744 40.72 28.5 8,137 8,137 1.0000 23.39 29.5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 555 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PA C I F I C O R P AR I Z O N A , C O L O R A D O A N D M O N T A N A P R O P E R T Y AC C O U N T 3 9 6 . 0 7 H E A V Y P O W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 556 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos w !!! w !!! Uz Uz Zw Zw w :,: w :,: "'w "'w WU WU Q. :5 Q. :5 iti Q. iti Q. �� 00 00 NN NN �� :8 � mm mm �� • • w > "' :, u � <( z i3 "' 0 LI) v N 0:: ' LI) �\ / � \ •• / � u-: v. • • v. • • • • / • v • )1 • • • .. ) •• :7 I• 0 N s � Gannett Fleming !JN111111�ns .LN3::>�3d 0 PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1973-2015 EXPERIENCE BAND 1996-2017 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 1,960,550 0.0000 1.0000 100.00 0.5 1,960,550 0.0000 1.0000 100.00 1.5 1,972,851 0.0000 1.0000 100.00 2.5 2,059,290 0.0000 1.0000 100.00 3.5 2,040,455 28,129 0.0138 0.9862 100.00 4.5 1,743,873 0.0000 1.0000 98.62 5.5 1,771,590 0.0000 1.0000 98.62 6.5 1,764,894 0.0000 1.0000 98.62 7.5 1,757,785 45,187 0.0257 0.9743 98.62 8.5 1,890,153 0.0000 1.0000 96.09 9.5 1,547,141 3,843 0.0025 0.9975 96.09 10.5 1,634,476 0.0000 1.0000 95.85 11.5 1,650,163 154,709 0.0938 0.9062 95.85 12.5 1,438,813 0.0000 1.0000 86.86 13.5 1,596,110 79,640 0.0499 0.9501 86.86 14.5 1,658,503 7,239 0.0044 0.9956 82.53 15.5 1,752,586 22,084 0.0126 0.9874 82.17 16.5 1,476,097 21,711 0.0147 0.9853 81.13 17.5 1,398,066 2,011 0.0014 0.9986 79.94 18.5 1,376,584 146,932 0.1067 0.8933 79.82 19.5 1,235,066 47,838 0.0387 0.9613 71.30 20.5 1,187,227 67,511 0.0569 0.9431 68.54 21.5 1,119,717 117,684 0.1051 0.8949 64.64 22.5 1,010,768 51,056 0.0505 0.9495 57.85 23.5 949,422 46,051 0.0485 0.9515 54.93 24.5 846,711 61,323 0.0724 0.9276 52.26 25.5 785,388 82,385 0.1049 0.8951 48.48 26.5 680,585 110,539 0.1624 0.8376 43.39 27.5 565,795 5,043 0.0089 0.9911 36.35 28.5 560,752 7,736 0.0138 0.9862 36.02 29.5 553,016 0.0000 1.0000 35.52 30.5 415,854 0.0000 1.0000 35.52 31.5 342,248 5,414 0.0158 0.9842 35.52 32.5 306,464 12,033 0.0393 0.9607 34.96 33.5 286,624 0.0000 1.0000 33.59 34.5 286,624 0.0000 1.0000 33.59 35.5 202,719 0.0000 1.0000 33.59 36.5 120,541 0.0000 1.0000 33.59 37.5 104,078 0.0000 1.0000 33.59 38.5 104,078 0.0000 1.0000 33.59 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 557 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1973-2015 EXPERIENCE BAND 1996-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 999 0.0000 1.0000 33.59 40.5 999 0.0000 1.0000 33.59 41.5 999 0.0000 1.0000 33.59 42.5 999 0.0000 1.0000 33.59 43.5 999 0.0000 1.0000 33.59 44.5 33.59 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 558 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1973-2015 EXPERIENCE BAND 1988-2017 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 2,258,500 0.0000 1.0000 100.00 0.5 2,489,177 0.0000 1.0000 100.00 1.5 2,564,994 0.0000 1.0000 100.00 2.5 2,630,454 0.0000 1.0000 100.00 3.5 2,700,262 28,129 0.0104 0.9896 100.00 4.5 2,456,145 0.0000 1.0000 98.96 5.5 2,608,607 0.0000 1.0000 98.96 6.5 2,700,324 0.0000 1.0000 98.96 7.5 2,781,370 45,187 0.0162 0.9838 98.96 8.5 2,767,745 0.0000 1.0000 97.35 9.5 2,484,321 3,843 0.0015 0.9985 97.35 10.5 2,458,202 0.0000 1.0000 97.20 11.5 2,390,660 154,709 0.0647 0.9353 97.20 12.5 2,104,427 0.0000 1.0000 90.91 13.5 2,104,427 79,640 0.0378 0.9622 90.91 14.5 2,025,660 7,239 0.0036 0.9964 87.47 15.5 1,986,824 22,084 0.0111 0.9889 87.16 16.5 1,625,651 21,711 0.0134 0.9866 86.19 17.5 1,412,215 2,011 0.0014 0.9986 85.04 18.5 1,390,733 146,932 0.1057 0.8943 84.92 19.5 1,243,801 47,838 0.0385 0.9615 75.94 20.5 1,195,962 67,511 0.0564 0.9436 73.02 21.5 1,128,452 117,684 0.1043 0.8957 68.90 22.5 1,010,768 51,056 0.0505 0.9495 61.72 23.5 949,422 46,051 0.0485 0.9515 58.60 24.5 846,711 61,323 0.0724 0.9276 55.76 25.5 785,388 82,385 0.1049 0.8951 51.72 26.5 680,585 110,539 0.1624 0.8376 46.29 27.5 565,795 5,043 0.0089 0.9911 38.77 28.5 560,752 7,736 0.0138 0.9862 38.43 29.5 553,016 0.0000 1.0000 37.90 30.5 415,854 0.0000 1.0000 37.90 31.5 342,248 5,414 0.0158 0.9842 37.90 32.5 306,464 12,033 0.0393 0.9607 37.30 33.5 286,624 0.0000 1.0000 35.83 34.5 286,624 0.0000 1.0000 35.83 35.5 202,719 0.0000 1.0000 35.83 36.5 120,541 0.0000 1.0000 35.83 37.5 104,078 0.0000 1.0000 35.83 38.5 104,078 0.0000 1.0000 35.83 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 559 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1973-2015 EXPERIENCE BAND 1988-2017 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.5 999 0.0000 1.0000 35.83 40.5 999 0.0000 1.0000 35.83 41.5 999 0.0000 1.0000 35.83 42.5 999 0.0000 1.0000 35.83 43.5 999 0.0000 1.0000 35.83 44.5 35.83 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,, Rocky Mountain Powe Exhibit No. 2 Page 560 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annett Fleming 3$579,,,1(76$/9$*(67$7,67,&6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 561 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos 00 Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 67 ( $ 0 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 &+ 2 / / $ * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &+ 2 / / $ 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & + 2 / / $ 8 1 , 7 72 7 $ / & + 2 / / $ * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & 2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &5 $ , * * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &5 $ , * 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & 5 $ , * 8 1 , 7 &5 $ , * 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 72 7 $ / & 5 $ , * 8 1 , 7 &5 $ , * & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & 5 $ , * & 2 0 0 2 1 72 7 $ / & 5 $ , * * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 562 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 '$ 9 ( - 2 + 1 6 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 & 2 0 0 2 1 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 *$ ' 6 % < * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 *$ ' 6 % < 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * $ ' 6 % < 8 1 , 7 *$ ' 6 % < 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * $ ' 6 % < 8 1 , 7 *$ ' 6 % < 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * $ ' 6 % < 8 1 , 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 563 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 *$ ' 6 % < & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * $ ' 6 % < & 2 0 0 2 1 72 7 $ / * $ ' 6 % < * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +$ < ' ( 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +$ < ' ( 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + $ < ' ( 1 8 1 , 7 +$ < ' ( 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + $ < ' ( 1 8 1 , 7 +$ < ' ( 1 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + $ < ' ( 1 & 2 0 0 2 1 72 7 $ / + $ < ' ( 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 ) $ & , / , 7 , ( 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 ) $ & , / , 7 , ( 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 564 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 +8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 ) $ & , / , 7 , ( 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 ) $ & , / , 7 , ( 6 72 7 $ / + 8 1 7 ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 , 1 * 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 , 1 * 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 , 1 * 7 2 1 8 1 , 7 +8 1 7 , 1 * 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 , 1 * 7 2 1 8 1 , 7 +8 1 7 , 1 * 7 2 1 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 , 1 * 7 2 1 & 2 0 0 2 1 72 7 $ / + 8 1 7 , 1 * 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 -,0 % 5 , ' * ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 565 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / - , 0 % 5 , ' * ( 5 & 2 0 0 2 1 72 7 $ / - , 0 % 5 , ' * ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 1$ 8 * + 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 1$ 8 * + 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 1 $ 8 * + 7 2 1 8 1 , 7 1$ 8 * + 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 1 $ 8 * + 7 2 1 8 1 , 7 1$ 8 * + 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 1 $ 8 * + 7 2 1 8 1 , 7 1$ 8 * + 7 2 1 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 1 $ 8 * + 7 2 1 & 2 0 0 2 1 72 7 $ / 1 $ 8 * + 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 566 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 :< 2 ' $ . * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 :< 2 ' $ . 3 / $ 1 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / : < 2 ' $ . * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 %/ 8 1 ' ( / / * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 6 7 ( $ 0 ) , ( / ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 6 7 ( $ 0 ) , ( / ' %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / & 2 0 0 2 1 72 7 $ / % / 8 1 ' ( / / * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 72 7 $ / 6 7 ( $ 0 3 / $ 1 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 567 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 +< ' 5 $ 8 / , & 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 $6 + 7 2 1 6 7 $ 1 7 + 2 1 < 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / $ 6 + 7 2 1 6 7 $ 1 7 + 2 1 < %( $ 5 5 , 9 ( 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / % ( $ 5 5 , 9 ( 5 %( 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / % ( 1 ' %,* ) 2 5 . 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / % , * ) 2 5 . &8 7 / ( 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / & 8 7 / ( 5 ($ * / ( 3 2 , 1 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / ( $ * / ( 3 2 , 1 7 *5 $ 1 , 7 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * 5 $ 1 , 7 ( ./ $ 0 $ 7 + 5 , 9 ( 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 568 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 ./ $ 0 $ 7 + 5 , 9 ( 5 $ & & ( / ( 5 $ 7 ( ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / . / $ 0 $ 7 + 5 , 9 ( 5 $ & & / ( 5 $ 7 ( ' /$ 6 7 & + $ 1 & ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / / $ 6 7 & + $ 1 & ( /,) 7 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / / , ) 7 2 1 3 8 0 3 6 7 $ 7 , 2 1 0( 5 : , 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 0 ( 5 : , 1 12 5 7 + 8 0 3 4 8 $ 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 1 2 5 7 + 8 0 3 4 8 $ 3$ 5 , 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 3 $ 5 , 6 3,2 1 ( ( 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 3 , 2 1 ( ( 5 35 2 6 3 ( & 7 $ 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 3 5 2 6 3 ( & 7 1 2 $ 1 ' BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 569 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 35 2 6 3 ( & 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 3 5 2 6 3 ( & 7 1 2 6$ 1 7 $ & / $ 5 $ 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 6 $ 1 7 $ & / $ 5 $ 67 $ , 5 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 6 7 $ , 5 6 6: , ) 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 6 : , ) 7 9,9 $ 1 $ 8 * + 7 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 9 , 9 $ 1 $ 8 * + 7 2 1 :$ / / 2 : $ ) $ / / 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / : $ / / 2 : $ ) $ / / 6 :( % ( 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / : ( % ( 5 <$ / ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / < $ / ( 72 7 $ / + < ' 5 $ 8 / , & 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 570 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 27 + ( 5 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 &+ ( + $ / , 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & + ( + $ / , 6 &8 5 5 $ 1 7 & 5 ( ( . 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & 8 5 5 $ 1 7 & 5 ( ( . +( 5 0 , 6 7 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + ( 5 0 , 6 7 2 1 /$ . ( 6 , ' ( 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / / $ . ( 6 , ' ( 8 1 , 7 /$ . ( 6 , ' ( 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / / $ . ( 6 , ' ( 8 1 , 7 *$ ' 6 % < 3 ( $ . ( 5 6 & 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 72 7 $ / * $ ' % 6 < 3 ( $ . ( 5 8 1 , 7 '8 1 / $ 3 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ' 8 1 / $ 3 : , 1 ' )2 2 7 ( & 5 ( ( . : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 72 7 $ / ) 2 2 7 ( & 5 ( ( . : , 1 ' */ ( 1 5 2 & . : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * / ( 1 5 2 & . : , 1 ' BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 571 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 76 *2 2 ' 1 2 ( + , / / 6 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * 2 2 ' 1 2 ( + , / / 6 : , 1 ' +,* + 3 / $ , 1 6 0 & ) $ ' ' ( 1 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + , * + 3 / $ , 1 6 0 & ) $ ' ' ( 1 : , 1 ' /( $ 1 , 1 * - 8 1 , 3 ( 5 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / / ( $ 1 , 1 * - 8 1 , 3 ( 5 : , 1 ' 0$ 5 ( 1 * 2 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 0 $ 5 ( 1 * 2 : , 1 ' 6( 9 ( 1 0 , / ( + , / / : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 6 ( 9 ( 1 0 , / ( + , / / : , 1 ' 62 / $ 5 * ( 1 ( 5 $ 7 , 1 * * ( 1 ( 5 $ 7 2 5 6 $ 7 / $ 1 7 , & & , 7 < * ( 1 ( 5 $ 7 2 5 6 & $ 1 < 2 1 / $ 1 ' 6 * ( 1 ( 5 $ 7 2 5 6 * 5 ( ( 1 5 , 9 ( 5 * ( 1 ( 5 $ 7 2 5 6 2 5 ( * 2 1 + , * + ' ( 6 ( 5 7 72 7 $ / 6 2 / $ 5 * ( 1 ( 5 $ 7 , 1 * 72 7 $ / 2 7 + ( 5 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 72 7 $ / 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 572 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 352'8&7,21$1'75$160,66,213/$17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 573 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 2,362,688 767,309 32 27,171 1 740,138- 31- 2006 1,093,838 185,261 17 0 185,261- 17- 2007 1,082,023 350,038 32 339 0 349,699- 32- 2008 4,038,015 456,804 11 26,386 1 430,418- 11- 2009 3,309,157 951,248 29 0 951,248- 29- 2010 909,800 1,273,177 140 0 1,273,177- 140- 2011 1,268,905 353,071 28 0 353,071- 28- 2012 1,679,107 1,275,007 76 0 1,275,007- 76- 2013 2,453,672 961,378 39 6,667 0 954,712- 39- 2014 1,755,212 530,427 30 0 530,427- 30- 2015 2,024,779 1,039,269 51 0 1,039,269- 51- 2016 2,027,336 486,113 24 0 486,113- 24- 2017 1,409,066 761,701 54 12,800 1 748,901- 53- TOTAL 40,805,093 13,833,350 34 277,243 1 13,556,107- 33- THREE-YEAR MOVING AVERAGES 92-94 1,773,713 295,326 17 16,114 1 279,212- 16- 93-95 1,985,967 462,627 23 16,901 1 445,726- 22- 94-96 2,076,985 456,230 22 0 456,230- 22- 95-97 1,428,991 473,796 33 5,061 0 468,735- 33- 96-98 765,007 296,019 39 8,790 1 287,230- 38- 97-99 417,399 87,543 21 23,693 6 63,850- 15- 98-00 198,371 23,434 12 20,213 10 3,222- 2- 99-01 433,622 384,099 89 15,698 4 368,402- 85- 00-02 856,648 443,683 52 18,780 2 424,903- 50- 01-03 969,881 498,893 51 17,200 2 481,693- 50- 02-04 1,416,071 322,667 23 26,572 2 296,095- 21- 03-05 1,774,050 518,548 29 18,429 1 500,119- 28- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 574 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 04-06 1,911,719 506,923 27 18,429 1 488,494- 26- 05-07 1,512,850 434,203 29 9,170 1 425,033- 28- 06-08 2,071,292 330,701 16 8,908 0 321,793- 16- 07-09 2,809,732 586,030 21 8,908 0 577,122- 21- 08-10 2,752,324 893,743 32 8,795 0 884,947- 32- 09-11 1,829,287 859,165 47 0 859,165- 47- 10-12 1,285,937 967,085 75 0 967,085- 75- 11-13 1,800,561 863,152 48 2,222 0 860,930- 48- 12-14 1,962,664 922,271 47 2,222 0 920,048- 47- 13-15 2,077,888 843,691 41 2,222 0 841,469- 40- 14-16 1,935,776 685,270 35 0 685,270- 35- 15-17 1,820,393 762,361 42 4,267 0 758,094- 42- FIVE-YEAR AVERAGE 13-17 1,934,013 755,777 39 3,893 0 751,884- 39- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 575 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 26,965,774 1,801,508 7 429,987 2 1,371,521- 5- 2002 26,664,470 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 22,358,180 3,286,342 15 122,339 1 3,164,003- 14- 2005 26,556,374 7,194,050 27 381,686 1 6,812,364- 26- 2006 18,786,841 4,279,180 23 125,827 1 4,153,353- 22- 2007 39,045,367 7,424,969 19 508,113 1 6,916,856- 18- 2008 29,178,145 10,046,966 34 194,628 1 9,852,337- 34- 2009 41,446,468 11,885,106 29 171,244 0 11,713,862- 28- 2010 42,202,628 8,284,558 20 367,528 1 7,917,031- 19- 2011 44,972,654 9,185,390 20 464,893 1 8,720,497- 19- 2012 32,667,274 16,216,187 50 388,574 1 15,827,613- 48- 2013 16,688,300 3,049,196 18 101,981 1 2,947,215- 18- 2014 34,292,418 7,790,729 23 2,311 0 7,788,418- 23- 2015 33,314,380 9,337,339 28 15,242 0 9,322,097- 28- 2016 51,012,835 10,966,441 21 400 0 10,966,041- 21- 2017 34,633,987 8,649,775 25 28,660 0 8,621,115- 25- TOTAL 651,325,265 141,343,513 22 4,717,567 1 136,625,947- 21- 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 16,607,382 1,882,419 11 239,501 1 1,642,918- 10- 00-02 24,768,306 2,861,700 12 225,619 1 2,636,081- 11- 01-03 24,676,478 2,263,833 9 229,909 1 2,033,924- 8- 02-04 23,140,613 2,758,778 12 127,359 1 2,631,418- 11- 03-05 23,104,581 4,077,288 18 236,689 1 3,840,599- 17- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 576 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 04-06 22,567,132 4,919,857 22 209,951 1 4,709,907- 21- 05-07 28,129,528 6,299,400 22 338,542 1 5,960,858- 21- 06-08 29,003,451 7,250,372 25 276,190 1 6,974,182- 24- 07-09 36,556,660 9,785,680 27 291,329 1 9,494,352- 26- 08-10 37,609,080 10,072,210 27 244,467 1 9,827,743- 26- 09-11 42,873,917 9,785,018 23 334,555 1 9,450,463- 22- 10-12 39,947,519 11,228,712 28 406,998 1 10,821,714- 27- 11-13 31,442,743 9,483,591 30 318,483 1 9,165,108- 29- 12-14 27,882,664 9,018,704 32 164,289 1 8,854,415- 32- 13-15 28,098,366 6,725,755 24 39,845 0 6,685,910- 24- 14-16 39,539,877 9,364,836 24 5,984 0 9,358,852- 24- 15-17 39,653,734 9,651,185 24 14,767 0 9,636,418- 24- FIVE-YEAR AVERAGE 13-17 33,988,384 7,958,696 23 29,719 0 7,928,977- 23- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 577 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 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 21,468,268 1,046,434 5 234,656 1 811,777- 4- 2001 4,539,299 212,670 5 195,293 4 17,376- 0 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 10,420,729 1,609,367 15 78,477 1 1,530,890- 15- 2005 9,552,569 1,528,431 16 101,137 1 1,427,294- 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 10,230,681 2,638,373 26 0 2,638,373- 26- 2009 10,076,029 3,467,846 34 44,660 0 3,423,186- 34- 2010 9,006,635 485,145 5 27,761 0 457,383- 5- 2011 18,507,494 4,843,876 26 40,609 0 4,803,267- 26- 2012 10,718,121 1,498,281 14 1,000 0 1,497,281- 14- 2013 9,145,070 942,973 10 0 942,973- 10- 2014 5,124,709 732,619 14 0 732,619- 14- 2015 13,258,515 1,591,583 12 333 0 1,591,250- 12- 2016 24,613,414 3,695,894 15 0 3,695,894- 15- 2017 6,720,092 1,649,824 25 0 1,649,824- 25- TOTAL 236,811,262 36,790,911 16 2,108,404 1 34,682,507- 15- 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 8,845,538 520,450 6 189,663 2 330,787- 4- 99-01 9,006,051 442,065 5 143,317 2 298,748- 3- 00-02 12,681,779 845,447 7 292,713 2 552,734- 4- 01-03 8,193,453 744,382 9 236,111 3 508,271- 6- 02-04 10,153,930 1,209,948 12 197,173 2 1,012,775- 10- 03-05 9,325,530 1,293,679 14 81,488 1 1,212,191- 13- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 578 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 04-06 9,301,548 1,424,848 15 61,564 1 1,363,284- 15- 05-07 9,805,054 1,627,140 17 36,498 0 1,590,642- 16- 06-08 10,031,091 1,997,120 20 2,786 0 1,994,335- 20- 07-09 10,745,985 2,774,153 26 15,980 0 2,758,173- 26- 08-10 9,771,115 2,197,121 22 24,140 0 2,172,981- 22- 09-11 12,530,053 2,932,289 23 37,677 0 2,894,612- 23- 10-12 12,744,083 2,275,767 18 23,123 0 2,252,644- 18- 11-13 12,790,228 2,428,377 19 13,870 0 2,414,507- 19- 12-14 8,329,300 1,057,958 13 333 0 1,057,624- 13- 13-15 9,176,098 1,089,058 12 111 0 1,088,947- 12- 14-16 14,332,213 2,006,699 14 111 0 2,006,588- 14- 15-17 14,864,007 2,312,434 16 111 0 2,312,323- 16- FIVE-YEAR AVERAGE 13-17 11,772,360 1,722,579 15 67 0 1,722,512- 15- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 579 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 12,588 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 572,412 651,485 114 18,000 3 633,485- 111- 2012 1,193,736 240,714 20 0 240,714- 20- 2013 530,641 62,084 12 119,481 23 57,396 11 2014 638,385 311,903 49 0 311,903- 49- 2015 387,563 98,563 25 0 98,563- 25- 2016 1,348,116 210,565 16 0 210,565- 16- 2017 1,898,956 319,300 17 0 319,300- 17- TOTAL 20,160,984 4,057,039 20 217,116 1 3,839,923- 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 8,142 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 17,292 1 239,131- 17- 03-05 1,540,484 215,131 14 1,667 0 213,465- 14- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 580 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 THREE-YEAR MOVING AVERAGES 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- 08-10 1,099,051 227,435 21 0 227,435- 21- 09-11 970,220 400,440 41 6,000 1 394,440- 41- 10-12 1,086,503 383,741 35 6,000 1 377,741- 35- 11-13 765,596 318,094 42 45,827 6 272,268- 36- 12-14 787,587 204,901 26 39,827 5 165,074- 21- 13-15 518,863 157,517 30 39,827 8 117,690- 23- 14-16 791,355 207,010 26 0 207,010- 26- 15-17 1,211,545 209,476 17 0 209,476- 17- FIVE-YEAR AVERAGE 13-17 960,732 200,483 21 23,896 2 176,587- 18- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 581 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 165,385 6,462 4 0 6,462- 4- 2013 2,327,900 4,331 0 0 4,331- 0 2014 63,924 0 0 0 2015 20,614 1,157 6 0 1,157- 6- 2016 49,034 0 0 0 2017 427,798 33,471 8 0 33,471- 8- TOTAL 10,768,970 932,473 9 298,205 3 634,267- 6- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 582 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 323,146 39,895 12 2,726 1 37,169- 12- 09-11 372,783 74,488 20 2,667 1 71,821- 19- 10-12 214,159 48,539 23 0 48,539- 23- 11-13 910,628 41,362 5 0 41,362- 5- 12-14 852,403 3,598 0 0 3,598- 0 13-15 804,146 1,829 0 0 1,829- 0 14-16 44,524 386 1 0 386- 1- 15-17 165,815 11,543 7 0 11,543- 7- FIVE-YEAR AVERAGE 13-17 577,854 7,792 1 0 7,792- 1- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 583 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 32,165- 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- 2012 506,154 182,021 36 3,321 1 178,700- 35- 2013 372,676 249,890 67 0 249,890- 67- 2014 3,275,046 428,842 13 250 0 428,592- 13- 2015 363,708 93,300 26 0 93,300- 26- 2016 140,271 3,252 2 0 3,252- 2- 2017 132,390 126,441 96 0 126,441- 96- TOTAL 8,194,217 2,696,826 33 9,557 0 2,687,268- 33- THREE-YEAR MOVING AVERAGES 92-94 210,218 130,292 62 579 0 129,714- 62- 93-95 194,306 112,847 58 579 0 112,268- 58- 94-96 175,724 124,989 71 0 124,989- 71- 95-97 56,923 90,944 160 0 90,944- 160- 96-98 35,145 51,262 146 0 51,262- 146- 97-99 28,048 17,155 61 0 17,155- 61- 98-00 23,009 3,160 14 0 3,160- 14- 99-01 48,633 7,945 16 0 7,945- 16- 00-02 118,705 8,894 7 0 8,894- 7- 01-03 156,519 37,560 24 0 37,560- 24- 02-04 144,971 41,144 28 0 41,144- 28- 03-05 80,645 42,616 53 0 42,616- 53- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 584 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 04-06 75,300 20,017 27 0 20,017- 27- 05-07 69,136 30,549 44 0 30,549- 44- 06-08 97,445 48,781 50 0 48,781- 50- 07-09 214,168 113,378 53 0 113,378- 53- 08-10 425,372 161,227 38 1,417 0 159,811- 38- 09-11 547,711 213,006 39 1,417 0 211,589- 39- 10-12 567,239 203,015 36 2,524 0 200,491- 35- 11-13 460,289 217,208 47 1,107 0 216,101- 47- 12-14 1,384,625 286,918 21 1,190 0 285,727- 21- 13-15 1,337,143 257,344 19 83 0 257,261- 19- 14-16 1,259,675 175,131 14 83 0 175,048- 14- 15-17 212,123 74,331 35 0 74,331- 35- FIVE-YEAR AVERAGE 13-17 856,818 180,345 21 50 0 180,295- 21- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 585 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 523,000 812,473 155 711 0 811,762- 155- 2012 1,842,803 1,593,727 86 0 1,593,727- 86- 2013 4,009,519 635,609 16 0 635,609- 16- 2014 1,503,256 1,118,110 74 0 1,118,110- 74- 2015 1,350,378 1,025,132 76 0 1,025,132- 76- 2016 751,463 333,327 44 0 333,327- 44- 2017 1,024,883 275,396 27 0 275,396- 27- TOTAL 19,672,844 11,487,192 58 84,281 0 11,402,911- 58- THREE-YEAR MOVING AVERAGES 92-94 341,677 559,176 164 45 0 559,130- 164- 93-95 239,892 473,504 197 0 473,504- 197- 94-96 219,801 254,385 116 0 254,385- 116- 95-97 187,989 80,127 43 0 80,127- 43- 96-98 144,086 178,393 124 0 178,393- 124- 97-99 145,293 163,524 113 0 163,524- 113- 98-00 93,812 273,672 292 0 273,672- 292- 99-01 103,329 342,004 331 0 342,004- 331- 00-02 499,198 373,882 75 19,885 4 353,997- 71- 01-03 535,407 261,741 49 19,885 4 241,855- 45- 02-04 596,965 129,600 22 19,894 3 109,706- 18- 03-05 435,156 353,380 81 9 0 353,371- 81- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 586 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 THREE-YEAR MOVING AVERAGES 04-06 1,138,484 386,107 34 9 0 386,098- 34- 05-07 1,064,540 337,932 32 7,917 1 330,016- 31- 06-08 852,300 95,660 11 7,917 1 87,743- 10- 07-09 324,570 120,078 37 7,917 2 112,162- 35- 08-10 555,735 321,264 58 0 321,264- 58- 09-11 653,384 550,824 84 237 0 550,587- 84- 10-12 1,055,844 1,018,971 97 237 0 1,018,734- 96- 11-13 2,125,107 1,013,936 48 237 0 1,013,699- 48- 12-14 2,451,859 1,115,815 46 0 1,115,815- 46- 13-15 2,287,718 926,284 40 0 926,284- 40- 14-16 1,201,699 825,523 69 0 825,523- 69- 15-17 1,042,241 544,618 52 0 544,618- 52- FIVE-YEAR AVERAGE 13-17 1,727,900 677,515 39 0 677,515- 39- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 587 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 333 WATERWHEELS, 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- 2012 81,133 48,185 59 0 48,185- 59- 2013 292,683 114,324 39 0 114,324- 39- 2014 1,332,268 306,427 23 0 306,427- 23- 2015 98,666 25,692 26 0 25,692- 26- 2016 119,400 81,488 68 0 81,488- 68- 2017 316,482 271,769 86 0 271,769- 86- TOTAL 11,287,829 5,779,141 51 255,502 2 5,523,640- 49- THREE-YEAR MOVING AVERAGES 92-94 175,067 231,864 132 0 231,864- 132- 93-95 197,694 313,533 159 0 313,533- 159- 94-96 237,069 309,182 130 681 0 308,501- 130- 95-97 185,263 175,600 95 681 0 174,919- 94- 96-98 181,893 78,255 43 681 0 77,574- 43- 97-99 106,936 74,041 69 0 74,041- 69- 98-00 70,056 6,057 9 0 6,057- 9- 99-01 140,267 12,285 9 0 12,285- 9- 00-02 392,261 61,535 16 72,833 19 11,299 3 01-03 398,363 61,535 15 72,833 18 11,299 3 02-04 463,492 233,108 50 78,017 17 155,091- 33- 03-05 451,565 348,501 77 6,363 1 342,138- 76- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 588 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 04-06 507,429 518,118 102 6,363 1 511,755- 101- 05-07 366,940 456,773 124 1,180 0 455,593- 124- 06-08 261,136 450,086 172 1,005 0 449,081- 172- 07-09 788,418 452,587 57 1,005 0 451,582- 57- 08-10 996,367 394,050 40 1,005 0 393,045- 39- 09-11 1,480,385 370,109 25 4,284 0 365,825- 25- 10-12 918,181 214,053 23 4,284 0 209,769- 23- 11-13 756,024 191,815 25 4,284 1 187,531- 25- 12-14 568,695 156,312 27 0 156,312- 27- 13-15 574,539 148,814 26 0 148,814- 26- 14-16 516,778 137,869 27 0 137,869- 27- 15-17 178,183 126,316 71 0 126,316- 71- FIVE-YEAR AVERAGE 13-17 431,900 159,940 37 0 159,940- 37- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 589 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 103,237 309,763 300 0 309,763- 300- 2013 445,971 142,924 32 0 142,924- 32- 2014 578,730 55,653 10 0 55,653- 10- 2015 2,381,116 200,242 8 0 200,242- 8- 2016 328,282 55,845 17 0 55,845- 17- 2017 241,543 31,610 13 3,600 1 28,010- 12- TOTAL 8,851,717 1,711,335 19 14,244 0 1,697,091- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 590 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 660,775 83,749 13 1,141 0 82,608- 13- 09-11 579,835 85,856 15 2,015 0 83,841- 14- 10-12 329,429 140,033 43 873 0 139,160- 42- 11-13 317,391 176,835 56 873 0 175,962- 55- 12-14 375,979 169,447 45 0 169,447- 45- 13-15 1,135,272 132,940 12 0 132,940- 12- 14-16 1,096,043 103,913 9 0 103,913- 9- 15-17 983,647 95,899 10 1,200 0 94,699- 10- FIVE-YEAR AVERAGE 13-17 795,128 97,255 12 720 0 96,535- 12- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 591 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 335 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 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- 2008 26,461 0 0 0 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- 2012 13,203 15,326 116 0 15,326- 116- 2013 143 0 0 0 2014 3,819 0 0 0 2015 251 0 0 0 2016 979 0 0 0 2017 3,563 0 0 0 TOTAL 282,059 57,557 20 14 0 57,543- 20- 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 592 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 335 MISCELLANEOUS POWER PLANT 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 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- 08-10 26,671 2,801 11 0 2,801- 11- 09-11 34,726 10,655 31 5 0 10,650- 31- 10-12 30,524 14,218 47 5 0 14,214- 47- 11-13 21,324 12,963 61 5 0 12,958- 61- 12-14 5,722 5,109 89 0 5,109- 89- 13-15 1,404 0 0 0 14-16 1,683 0 0 0 15-17 1,598 0 0 0 FIVE-YEAR AVERAGE 13-17 1,751 0 0 0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 593 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 13,966 24,335 174 0 24,335- 174- 2013 278,897 140,288 50 0 140,288- 50- 2014 6,502 0 0 0 2015 56,611 55,151 97 0 55,151- 97- 2016 195,953 378,740 193 0 378,740- 193- 2017 26,206 68,757 262 0 68,757- 262- TOTAL 1,270,818 1,160,073 91 434 0 1,159,639- 91- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 594 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 100,285 40,910 41 0 40,910- 41- 09-11 111,327 46,108 41 145 0 45,964- 41- 10-12 43,518 24,043 55 145 0 23,898- 55- 11-13 120,073 65,862 55 145 0 65,717- 55- 12-14 99,788 54,874 55 0 54,874- 55- 13-15 114,003 65,146 57 0 65,146- 57- 14-16 86,355 144,630 167 0 144,630- 167- 15-17 92,923 167,549 180 0 167,549- 180- FIVE-YEAR AVERAGE 13-17 112,834 128,587 114 0 128,587- 114- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 595 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 0 0 0 1997 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 2012 27,195 59,806 220 0 59,806- 220- 2013 2014 28,955 13,689 47 0 13,689- 47- 2015 96,491 13,334 14 0 13,334- 14- 2016 14,773 8,159 55 0 8,159- 55- 2017 179,055 123,950 69 0 123,950- 69- TOTAL 1,122,470 235,694 21 0 235,694- 21- THREE-YEAR MOVING AVERAGES 94-96 5,271 0 0 0 95-97 2,391 0 0 0 96-98 2,391 0 0 0 97-99 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 596 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 08-10 14,027 4,750 34 0 4,750- 34- 09-11 250,783 1,332 1 0 1,332- 1- 10-12 247,430 19,935 8 0 19,935- 8- 11-13 247,430 19,935 8 0 19,935- 8- 12-14 18,717 24,498 131 0 24,498- 131- 13-15 41,815 9,008 22 0 9,008- 22- 14-16 46,740 11,727 25 0 11,727- 25- 15-17 96,773 48,481 50 0 48,481- 50- FIVE-YEAR AVERAGE 13-17 63,855 31,826 50 0 31,826- 50- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 597 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 342 FUEL HOLDERS, PRODUCERS AND ACCESSORIES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2008 102,180 31,431 31 0 31,431- 31- 2009 2010 2011 121,339 0 0 0 2012 106,690 15,903 15 0 15,903- 15- 2013 30,898 5,149 17 0 5,149- 17- 2014 209,679 10,809 5 0 10,809- 5- 2015 159,729 5,255 3 0 5,255- 3- 2016 401,147 0 0 0 2017 49 0 0 0 TOTAL 1,131,711 68,547 6 0 68,547- 6- THREE-YEAR MOVING AVERAGES 08-10 34,060 10,477 31 0 10,477- 31- 09-11 40,446 0 0 0 10-12 76,010 5,301 7 0 5,301- 7- 11-13 86,309 7,017 8 0 7,017- 8- 12-14 115,756 10,620 9 0 10,620- 9- 13-15 133,435 7,071 5 0 7,071- 5- 14-16 256,852 5,355 2 0 5,355- 2- 15-17 186,975 1,752 1 0 1,752- 1- FIVE-YEAR AVERAGE 13-17 160,300 4,243 3 0 4,243- 3- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 598 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 343 PRIME MOVERS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1992 18,404 0 86,000- 467- 86,000- 467- 1993 1994 1995 1996 12,613 0 0 0 1997 1998 1999 2000 2001 2002 1,451,836 26,250 2 0 26,250- 2- 2003 2004 5,148 0 0 0 2005 66,839 57,535 86 0 57,535- 86- 2006 5,451,006 83,310 2 0 83,310- 2- 2007 4,287,062 66,212 2 0 66,212- 2- 2008 4,265,273 188,869 4 0 188,869- 4- 2009 18,509,724 651,498 4 0 651,498- 4- 2010 2,854,966 617,478 22 0 617,478- 22- 2011 13,184,530 2,074,404 16 0 2,074,404- 16- 2012 13,806,464 729,976 5 308,046 2 421,930- 3- 2013 11,741,793 2,421,655 21 0 2,421,655- 21- 2014 7,823,007 2,707,629 35 266,672 3 2,440,957- 31- 2015 46,139,503 4,487,952 10 12,500 0 4,475,452- 10- 2016 57,604,050 2,773,767 5 67,500 0 2,706,267- 5- 2017 5,161,806 537,667 10 0 537,667- 10- TOTAL 192,384,023 17,424,203 9 568,718 0 16,855,485- 9- THREE-YEAR MOVING AVERAGES 92-94 6,135 0 28,667- 467- 28,667- 467- 93-95 94-96 4,204 0 0 0 95-97 4,204 0 0 0 96-98 4,204 0 0 0 97-99 98-00 99-01 00-02 483,945 8,750 2 0 8,750- 2- 01-03 483,945 8,750 2 0 8,750- 2- 02-04 485,661 8,750 2 0 8,750- 2- 03-05 23,996 19,178 80 0 19,178- 80- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 599 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 343 PRIME MOVERS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 04-06 1,840,998 46,948 3 0 46,948- 3- 05-07 3,268,302 69,019 2 0 69,019- 2- 06-08 4,667,780 112,797 2 0 112,797- 2- 07-09 9,020,686 302,193 3 0 302,193- 3- 08-10 8,543,321 485,949 6 0 485,949- 6- 09-11 11,516,407 1,114,460 10 0 1,114,460- 10- 10-12 9,948,653 1,140,620 11 102,682 1 1,037,938- 10- 11-13 12,910,929 1,742,012 13 102,682 1 1,639,330- 13- 12-14 11,123,755 1,953,087 18 191,573 2 1,761,514- 16- 13-15 21,901,434 3,205,745 15 93,057 0 3,112,688- 14- 14-16 37,188,853 3,323,116 9 115,557 0 3,207,558- 9- 15-17 36,301,786 2,599,795 7 26,667 0 2,573,128- 7- FIVE-YEAR AVERAGE 13-17 25,694,032 2,585,734 10 69,334 0 2,516,399- 10- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 600 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 344 GENERATORS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 40,804 0 0 0 1994 1995 1996 1997 1998 1999 2000 2001 2002 44,282 0 0 0 2003 1,107,095 0 0 0 2004 2005 39,047 0 0 0 2006 535,937 95,788 18 0 95,788- 18- 2007 27,169 0 0 0 2008 11,373 0 0 0 2009 21,231 21,231- 2010 692,131 658,629 95 0 658,629- 95- 2011 3,221,924 113,784 4 0 113,784- 4- 2012 718,518 12,713 2 0 12,713- 2- 2013 1,083,879 470,815 43 0 470,815- 43- 2014 1,410,829 555,526 39 109,511 8 446,014- 32- 2015 2,314,216 745,681 32 0 745,681- 32- 2016 858,593 110,072 13 0 110,072- 13- 2017 1,882,804 117,319 6 35,844 2 81,474- 4- TOTAL 13,988,600 2,901,557 21 145,356 1 2,756,201- 20- THREE-YEAR MOVING AVERAGES 93-95 13,601 0 0 0 94-96 95-97 96-98 97-99 98-00 99-01 00-02 14,761 0 0 0 01-03 383,792 0 0 0 02-04 383,792 0 0 0 03-05 382,047 0 0 0 04-06 191,661 31,929 17 0 31,929- 17- 05-07 200,717 31,929 16 0 31,929- 16- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 601 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 344 GENERATORS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 06-08 191,493 31,929 17 0 31,929- 17- 07-09 12,847 7,077 55 0 7,077- 55- 08-10 234,501 226,620 97 0 226,620- 97- 09-11 1,304,685 264,548 20 0 264,548- 20- 10-12 1,544,191 261,708 17 0 261,708- 17- 11-13 1,674,774 199,104 12 0 199,104- 12- 12-14 1,071,075 346,351 32 36,504 3 309,847- 29- 13-15 1,602,975 590,674 37 36,504 2 554,170- 35- 14-16 1,527,879 470,426 31 36,504 2 433,922- 28- 15-17 1,685,204 324,357 19 11,948 1 312,409- 19- FIVE-YEAR AVERAGE 13-17 1,510,064 399,882 26 29,071 2 370,811- 25- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 602 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2003 4,920 0 0 0 2004 2005 1,081 6,141 568 0 6,141- 568- 2006 42,252 0 0 0 2007 2008 164,618 24,356 15 18,562 11 5,794- 4- 2009 39,889 0 0 0 2010 15,301 0 0 0 2011 279,783 4,218 2 0 4,218- 2- 2012 275,268 9,532 3 0 9,532- 3- 2013 295,330 58,220 20 0 58,220- 20- 2014 279,476 39,662 14 0 39,662- 14- 2015 314,011 76,281 24 0 76,281- 24- 2016 448,334 27,623 6 0 27,623- 6- 2017 1,211,192 32,042 3 0 32,042- 3- TOTAL 3,371,454 278,075 8 18,562 1 259,513- 8- THREE-YEAR MOVING AVERAGES 03-05 2,000 2,047 102 0 2,047- 102- 04-06 14,444 2,047 14 0 2,047- 14- 05-07 14,444 2,047 14 0 2,047- 14- 06-08 68,957 8,119 12 6,187 9 1,931- 3- 07-09 68,169 8,119 12 6,187 9 1,931- 3- 08-10 73,269 8,119 11 6,187 8 1,931- 3- 09-11 111,658 1,406 1 0 1,406- 1- 10-12 190,117 4,583 2 0 4,583- 2- 11-13 283,460 23,990 8 0 23,990- 8- 12-14 283,358 35,805 13 0 35,805- 13- 13-15 296,272 58,055 20 0 58,055- 20- 14-16 347,273 47,855 14 0 47,855- 14- 15-17 657,845 45,315 7 0 45,315- 7- FIVE-YEAR AVERAGE 13-17 509,668 46,766 9 0 46,766- 9- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 603 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2010 732 0 0 0 2011 62,570 1,032 2 0 1,032- 2- 2012 59,906 0 0 0 2013 2,966 0 0 0 2014 43,483 1,556 4 7,482 17 5,926 14 2015 2016 2017 45,493 0 0 0 TOTAL 215,150 2,588 1 7,482 3 4,894 2 THREE-YEAR MOVING AVERAGES 10-12 41,069 344 1 0 344- 1- 11-13 41,814 344 1 0 344- 1- 12-14 35,452 519 1 2,494 7 1,975 6 13-15 15,483 519 3 2,494 16 1,975 13 14-16 14,494 519 4 2,494 17 1,975 14 15-17 15,164 0 0 0 FIVE-YEAR AVERAGE 13-17 18,388 311 2 1,496 8 1,185 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 604 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 350.20 LAND RIGHTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1992 631,831 7,705 1 160 0 7,545- 1- 1993 23,815 528 2 5 0 523- 2- 1994 1995 1,352 86 6 0 86- 6- 1996 1997 2,730 506 19 485 18 21- 1- 1998 160,953 0 0 0 1999 2000 2001 2002 2003 2004 2005 2006 2007 87,471 0 0 0 2008 787 0 0 0 2009 222,833 0 0 0 2010 30,427 0 0 0 2011 2012 54,824 0 0 0 2013 10,992 9,681 88 0 9,681- 88- 2014 2015 2016 2017 TOTAL 1,228,015 18,507 2 650 0 17,857- 1- THREE-YEAR MOVING AVERAGES 92-94 218,549 2,744 1 55 0 2,689- 1- 93-95 8,389 205 2 2 0 203- 2- 94-96 451 29 6 0 29- 6- 95-97 1,361 198 15 162 12 36- 3- 96-98 54,561 169 0 162 0 7- 0 97-99 54,561 169 0 162 0 7- 0 98-00 53,651 0 0 0 99-01 00-02 01-03 02-04 03-05 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 605 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 350.20 LAND RIGHTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 04-06 05-07 29,157 0 0 0 06-08 29,419 0 0 0 07-09 103,697 0 0 0 08-10 84,682 0 0 0 09-11 84,420 0 0 0 10-12 28,417 0 0 0 11-13 21,938 3,227 15 0 3,227- 15- 12-14 21,938 3,227 15 0 3,227- 15- 13-15 3,664 3,227 88 0 3,227- 88- 14-16 15-17 FIVE-YEAR AVERAGE 13-17 2,198 1,936 88 0 1,936- 88- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 606 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 421,608 373,910 89 0 373,910- 89- 2013 337,828 45,946 14 0 45,946- 14- 2014 194,688 44,348 23 17,058 9 27,290- 14- 2015 584,617 31,257 5 0 31,257- 5- 2016 52,695 396 1 0 396- 1- 2017 174,601 6,755 4 0 6,755- 4- TOTAL 3,365,134 1,006,144 30 17,058 1 989,086- 29- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 607 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 106,283 76,952 72 0 76,952- 72- 09-11 143,578 51,111 36 0 51,111- 36- 10-12 244,302 151,698 62 0 151,698- 62- 11-13 319,754 165,421 52 0 165,421- 52- 12-14 318,041 154,734 49 5,686 2 149,048- 47- 13-15 372,378 40,517 11 5,686 2 34,831- 9- 14-16 277,333 25,334 9 5,686 2 19,648- 7- 15-17 270,638 12,803 5 0 12,803- 5- FIVE-YEAR AVERAGE 13-17 268,886 25,740 10 3,412 1 22,329- 8- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 608 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 6,822,068 221,622 3 27,629 0 193,993- 3- 1999 40,564 17,298 43 140,281 346 122,983 303 2000 5,507,191 29,182 1 755,724 14 726,543 13 2001 4,121,339 517,725 13 216,950 5 300,775- 7- 2002 2,709,493 360,907 13 24,461 1 336,446- 12- 2003 2,619,307 287,695 11 0 287,695- 11- 2004 8,937,452 874,252 10 0 874,252- 10- 2005 10,362,501 1,635,094 16 11,500 0 1,623,594- 16- 2006 3,547,580 427,256 12 20,800 1 406,456- 11- 2007 2,999,348 1,017,144 34 31,326 1 985,818- 33- 2008 6,125,229 718,132 12 389,283 6 328,849- 5- 2009 7,124,291 1,627,881 23 74,033 1 1,553,848- 22- 2010 11,451,431 1,344,522 12 479,438 4 865,084- 8- 2011 15,624,841 2,985,265 19 828,209 5 2,157,056- 14- 2012 12,239,110 3,165,928 26 441,275 4 2,724,653- 22- 2013 12,645,440 2,963,255 23 709,484 6 2,253,771- 18- 2014 18,494,719 1,548,855 8 2,107,505 11 558,650 3 2015 9,597,001 3,749,594 39 252,993 3 3,496,601- 36- 2016 7,972,728 1,587,414 20 138,073 2 1,449,341- 18- 2017 9,599,532 1,435,595 15 29 0 1,435,567- 15- TOTAL 179,971,886 29,124,856 16 8,621,261 5 20,503,595- 11- 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 4,138,038 426,646 10 371,891 9 54,755- 1- 97-99 3,325,682 156,842 5 101,328 3 55,515- 2- 98-00 4,123,274 89,367 2 307,878 7 218,511 5 99-01 3,223,031 188,068 6 370,985 12 182,917 6 00-02 4,112,675 302,605 7 332,378 8 29,774 1 01-03 3,150,046 388,776 12 80,470 3 308,305- 10- 02-04 4,755,417 507,618 11 8,154 0 499,464- 11- 03-05 7,306,420 932,347 13 3,833 0 928,513- 13- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 609 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 04-06 7,615,845 978,867 13 10,767 0 968,100- 13- 05-07 5,636,477 1,026,498 18 21,209 0 1,005,289- 18- 06-08 4,224,052 720,844 17 147,136 3 573,707- 14- 07-09 5,416,289 1,121,052 21 164,881 3 956,172- 18- 08-10 8,233,650 1,230,178 15 314,251 4 915,927- 11- 09-11 11,400,188 1,985,889 17 460,560 4 1,525,329- 13- 10-12 13,105,127 2,498,572 19 582,974 4 1,915,598- 15- 11-13 13,503,130 3,038,149 22 659,656 5 2,378,493- 18- 12-14 14,459,756 2,559,346 18 1,086,088 8 1,473,258- 10- 13-15 13,579,053 2,753,901 20 1,023,327 8 1,730,574- 13- 14-16 12,021,483 2,295,287 19 832,857 7 1,462,431- 12- 15-17 9,056,420 2,257,534 25 130,365 1 2,127,169- 23- FIVE-YEAR AVERAGE 13-17 11,661,884 2,256,943 19 641,617 6 1,615,326- 14- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 610 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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- 2012 66,998 1,181 2 0 1,181- 2- 2013 151,278 41,755 28 39,719 26 2,035- 1- 2014 188,551 2,059 1 100 0 1,959- 1- 2015 261,337 1,303 0 36,424 14 35,121 13 2016 506 6,280 0 6,280- 2017 78,593 24,252 31 6,887 9 17,365- 22- TOTAL 5,897,769 1,451,262 25 117,672 2 1,333,590- 23- THREE-YEAR MOVING AVERAGES 92-94 178,469 55 0 1,805 1 1,750 1 93-95 155,031 63,569- 41- 579 0 64,148 41 94-96 99,186 39,702- 40- 346 0 40,048 40 95-97 10,530 39,543- 376- 2,753 26 42,296 402 96-98 11,185 24,081 215 2,826 25 21,255- 190- 97-99 81,653- 159 0 2,854 3- 2,696 3- 98-00 2,385 0 0 0 99-01 5,561 0 0 0 00-02 136,227 4,246 3 0 4,246- 3- 01-03 133,842 4,246 3 0 4,246- 3- 02-04 130,666 4,246 3 0 4,246- 3- 03-05 128,142 27,054 21 0 27,054- 21- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 611 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 THREE-YEAR MOVING AVERAGES 04-06 269,346 92,832 34 479 0 92,353- 34- 05-07 288,018 92,832 32 479 0 92,353- 32- 06-08 514,838 70,482 14 479 0 70,003- 14- 07-09 373,634 324,972 87 0 324,972- 87- 08-10 665,988 370,087 56 5,987 1 364,100- 55- 09-11 748,630 395,850 53 6,476 1 389,373- 52- 10-12 770,962 75,975 10 6,476 1 69,499- 9- 11-13 510,362 44,778 9 13,729 3 31,049- 6- 12-14 135,609 14,998 11 13,273 10 1,725- 1- 13-15 200,389 15,039 8 25,415 13 10,376 5 14-16 150,131 3,214 2 12,175 8 8,961 6 15-17 113,478 10,612 9 14,437 13 3,825 3 FIVE-YEAR AVERAGE 13-17 136,053 15,130 11 16,626 12 1,496 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 612 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 355 POLES AND FIXTURES 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- 2012 1,369,111 1,686,871 123 271,893 20 1,414,978- 103- 2013 1,877,398 1,241,407 66 91,459 5 1,149,948- 61- 2014 2,574,401 1,299,803 50 328,152 13 971,651- 38- 2015 1,973,926 1,816,475 92 134,528 7 1,681,947- 85- 2016 1,776,760 1,086,137 61 175,662 10 910,475- 51- 2017 2,337,852 1,121,136 48 111,470 5 1,009,666- 43- TOTAL 55,094,177 32,275,717 59 3,512,963 6 28,762,753- 52- 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 17 444,473- 50- 03-05 1,223,017 746,923 61 236,387 19 510,536- 42- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 613 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 355 POLES AND FIXTURES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 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- 08-10 4,181,634 1,438,989 34 148,626 4 1,290,363- 31- 09-11 2,530,615 1,856,973 73 156,510 6 1,700,463- 67- 10-12 2,425,273 2,040,264 84 204,330 8 1,835,934- 76- 11-13 2,200,790 1,714,547 78 188,402 9 1,526,145- 69- 12-14 1,940,303 1,409,360 73 230,501 12 1,178,859- 61- 13-15 2,141,908 1,452,562 68 184,713 9 1,267,849- 59- 14-16 2,108,363 1,400,805 66 212,781 10 1,188,024- 56- 15-17 2,029,513 1,341,249 66 140,553 7 1,200,696- 59- FIVE-YEAR AVERAGE 13-17 2,108,068 1,312,992 62 168,254 8 1,144,737- 54- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 614 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 356 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 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 12 517,806- 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- 2012 987,470 925,713 94 118,650 12 807,063- 82- 2013 1,035,590 803,321 78 111,030 11 692,291- 67- 2014 1,502,384 786,740 52 199,987 13 586,753- 39- 2015 1,370,585 967,570 71 170,654 12 796,916- 58- 2016 1,393,816 1,045,746 75 157,858 11 887,888- 64- 2017 1,798,465 1,034,814 58 88,856 5 945,957- 53- TOTAL 49,933,745 20,897,190 42 3,295,393 7 17,601,798- 35- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 615 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 356 OVERHEAD 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 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- 08-10 6,148,568 1,724,768 28 100,428 2 1,624,340- 26- 09-11 3,508,360 1,877,573 54 120,941 3 1,756,633- 50- 10-12 3,438,044 1,179,718 34 143,763 4 1,035,955- 30- 11-13 2,205,825 1,038,067 47 137,829 6 900,238- 41- 12-14 1,175,148 838,591 71 143,222 12 695,369- 59- 13-15 1,302,853 852,544 65 160,557 12 691,987- 53- 14-16 1,422,261 933,352 66 176,167 12 757,186- 53- 15-17 1,520,955 1,016,043 67 139,123 9 876,920- 58- FIVE-YEAR AVERAGE 13-17 1,420,168 927,638 65 145,677 10 781,961- 55- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 616 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 2012 2,783 132 5 0 132- 5- 2013 2014 2015 2016 2017 TOTAL 5,997 132 2 0 132- 2- 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 10-12 928 44 5 0 44- 5- 11-13 928 44 5 0 44- 5- 12-14 928 44 5 0 44- 5- 13-15 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 617 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 15-17 FIVE-YEAR AVERAGE 13-17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 618 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 2012 2013 2014 2015 2016 2017 TOTAL 492,570 35,907 7 0 35,907- 7- 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 10-12 11-13 12-14 13-15 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 619 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 THREE-YEAR MOVING AVERAGES 14-16 15-17 FIVE-YEAR AVERAGE 13-17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 620 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 359 ROADS AND TRAILS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1993 1,120 0 0 0 1994 1995 1996 1997 22 0 0 0 1998 36,654 0 0 0 1999 2000 2001 2002 2003 2004 2005 2006 2007 22,295 0 0 0 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 TOTAL 60,091 0 0 0 THREE-YEAR MOVING AVERAGES 93-95 373 0 0 0 94-96 95-97 7 0 0 0 96-98 12,225 0 0 0 97-99 12,225 0 0 0 98-00 12,218 0 0 0 99-01 00-02 01-03 02-04 03-05 04-06 05-07 7,432 0 0 0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 621 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ACCOUNT 359 ROADS AND TRAILS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 06-08 7,432 0 0 0 07-09 7,432 0 0 0 08-10 09-11 10-12 11-13 12-14 13-15 14-16 15-17 FIVE-YEAR AVERAGE 13-17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 622 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming ',675,%87,21$1'*(1(5$/ 3/$17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 623 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 25(*213523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 624 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP OREGON PROPERTY ACCOUNT 360.2 LAND RIGHTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1992 32,944 14,936 45 1,090 3 13,846- 42- 1993 1994 1995 1996 1997 1998 1999 2000 12,862 0 0 0 2001 2002 2003 2004 2005 2006 2007 2008 124,203 0 0 0 2009 2010 2011 2012 2013 2014 2015 2016 2017 TOTAL 170,009 14,936 9 1,090 1 13,846- 8- THREE-YEAR MOVING AVERAGES 92-94 10,981 4,979 45 363 3 4,615- 42- 93-95 94-96 95-97 96-98 97-99 98-00 4,287 0 0 0 99-01 4,287 0 0 0 00-02 4,287 0 0 0 01-03 02-04 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 625 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 360.2 LAND RIGHTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 03-05 04-06 05-07 06-08 41,401 0 0 0 07-09 41,401 0 0 0 08-10 41,401 0 0 0 09-11 10-12 11-13 12-14 13-15 14-16 15-17 FIVE-YEAR AVERAGE 13-17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 626 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 54,540 34,580 63 0 34,580- 63- 2013 15,947 17,286 108 0 17,286- 108- 2014 41,874 0 0 0 2015 32,028 1,174 4 0 1,174- 4- 2016 44,744 56 0 0 56- 0 2017 95,215 1,561 2 0 1,561- 2- TOTAL 1,059,953 610,371 58 0 610,371- 58- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 627 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 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- 08-10 23,505 1,570 7 0 1,570- 7- 09-11 27,387 1,661 6 0 1,661- 6- 10-12 30,429 12,974 43 0 12,974- 43- 11-13 29,624 18,097 61 0 18,097- 61- 12-14 37,454 17,289 46 0 17,289- 46- 13-15 29,950 6,153 21 0 6,153- 21- 14-16 39,548 410 1 0 410- 1- 15-17 57,329 930 2 0 930- 2- FIVE-YEAR AVERAGE 13-17 45,962 4,015 9 0 4,015- 9- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 628 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 27,341 9,525 35 9 0 9,515- 35- 2000 93,308 130,127 139 140,271- 150- 270,398- 290- 2001 474,443 106,146 22 0 106,146- 22- 2002 1,592,461 155,389 10 51,737 3 103,652- 7- 2003 396,404 248,706 63 12,320 3 236,385- 60- 2004 1,744,157 166,484 10 0 166,484- 10- 2005 2,492,694 145,706 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 1,334,343 175,602 13 3,351 0 172,251- 13- 2009 924,946 279,837 30 102,421 11 177,416- 19- 2010 2,328,114 351,260 15 255,176 11 96,083- 4- 2011 1,216,797 565,152 46 50,834 4 514,318- 42- 2012 1,065,189 269,689 25 162,648 15 107,041- 10- 2013 3,258,032 396,961 12 135,197 4 261,764- 8- 2014 3,038,334 679,975 22 73,236 2 606,739- 20- 2015 2,432,244 762,828 31 23,484 1 739,344- 30- 2016 345,234 174,648 51 61,368 18 113,280- 33- 2017 1,568,085 403,779 26 3,260 0 400,519- 26- TOTAL 31,571,489 7,171,116 23 1,167,465 4 6,003,650- 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- 97-99 384,496 189,939 49 1,192 0 188,748- 49- 98-00 140,093 68,399 49 46,099- 33- 114,498- 82- 99-01 198,364 81,933 41 46,754- 24- 128,686- 65- 00-02 720,071 130,554 18 29,511- 4- 160,065- 22- 01-03 821,102 170,080 21 21,352 3 148,728- 18- 02-04 1,244,340 190,193 15 21,352 2 168,841- 14- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 629 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 1,544,418 186,965 12 4,107 0 182,859- 12- 04-06 1,837,768 160,021 9 30,838 2 129,184- 7- 05-07 1,473,229 257,905 18 84,187 6 173,718- 12- 06-08 1,087,112 267,870 25 85,304 8 182,566- 17- 07-09 969,943 305,191 31 88,607 9 216,585- 22- 08-10 1,529,135 268,900 18 120,316 8 148,584- 10- 09-11 1,489,953 398,750 27 136,144 9 262,606- 18- 10-12 1,536,700 395,367 26 156,219 10 239,147- 16- 11-13 1,846,673 410,601 22 116,226 6 294,374- 16- 12-14 2,453,852 448,875 18 123,694 5 325,181- 13- 13-15 2,909,537 613,254 21 77,306 3 535,949- 18- 14-16 1,938,604 539,150 28 52,696 3 486,454- 25- 15-17 1,448,521 447,085 31 29,371 2 417,714- 29- FIVE-YEAR AVERAGE 13-17 2,128,386 483,638 23 59,309 3 424,329- 20- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 630 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 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- 2012 1,052,084 1,806,041 172 121,510 12 1,684,530- 160- 2013 957,550 2,036,751 213 204,854 21 1,831,897- 191- 2014 1,052,663 1,698,464 161 189,603 18 1,508,860- 143- 2015 718,769 1,755,373 244 139,837 19 1,615,536- 225- 2016 1,172,956 1,662,954 142 121,830 10 1,541,125- 131- 2017 953,331 1,750,550 184 241,534 25 1,509,016- 158- TOTAL 36,977,278 52,725,613 143 3,308,307 9 49,417,305- 134- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 631 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 THREE-YEAR MOVING AVERAGES 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- 08-10 977,728 1,718,625 176 135,961 14 1,582,664- 162- 09-11 1,008,786 1,978,587 196 149,991 15 1,828,596- 181- 10-12 1,065,747 2,026,314 190 144,042 14 1,882,271- 177- 11-13 1,051,099 2,091,082 199 163,720 16 1,927,362- 183- 12-14 1,020,766 1,847,085 181 171,989 17 1,675,096- 164- 13-15 909,661 1,830,196 201 178,098 20 1,652,098- 182- 14-16 981,463 1,705,597 174 150,423 15 1,555,174- 158- 15-17 948,352 1,722,959 182 167,734 18 1,555,225- 164- FIVE-YEAR AVERAGE 13-17 971,054 1,780,819 183 179,532 18 1,601,287- 165- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 632 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 355,378 290,620 82 54,070 15 236,550- 67- 2013 302,030 261,972 87 102,717 34 159,256- 53- 2014 591,954 304,042 51 108,899 18 195,144- 33- 2015 160,648 275,335 171 67,447 42 207,888- 129- 2016 584,017 264,367 45 80,766 14 183,602- 31- 2017 707,836 349,914 49 75,698 11 274,216- 39- TOTAL 22,987,794 19,490,787 85 2,340,196 10 17,150,591- 75- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 633 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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 14 456,741- 70- 07-09 572,650 432,985 76 58,217 10 374,768- 65- 08-10 477,757 391,769 82 45,903 10 345,866- 72- 09-11 409,427 413,319 101 97,647 24 315,671- 77- 10-12 420,626 402,896 96 103,252 25 299,645- 71- 11-13 393,975 337,447 86 122,913 31 214,535- 54- 12-14 416,454 285,545 69 88,562 21 196,983- 47- 13-15 351,544 280,450 80 93,021 26 187,429- 53- 14-16 445,540 281,248 63 85,704 19 195,545- 44- 15-17 484,167 296,539 61 74,637 15 221,902- 46- FIVE-YEAR AVERAGE 13-17 469,297 291,126 62 87,105 19 204,021- 43- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 634 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 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- 2012 73,147 51,272 70 5,655 8 45,617- 62- 2013 88,259 82,836 94 43,492 49 39,344- 45- 2014 93,086 48,667 52 6,285 7 42,382- 46- 2015 64,761 45,529 70 6,559 10 38,970- 60- 2016 142,896 52,428 37 7,156 5 45,272- 32- 2017 84,389 40,416 48 4,268 5 36,148- 43- TOTAL 2,826,983 1,933,806 68 205,238 7 1,728,567- 61- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 635 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 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- 08-10 151,262 71,515 47 9,239 6 62,276- 41- 09-11 147,356 70,672 48 6,706 5 63,967- 43- 10-12 75,120 68,621 91 7,799 10 60,823- 81- 11-13 82,220 63,933 78 17,863 22 46,070- 56- 12-14 84,831 60,925 72 18,477 22 42,448- 50- 13-15 82,035 59,011 72 18,779 23 40,232- 49- 14-16 100,248 48,874 49 6,667 7 42,208- 42- 15-17 97,349 46,124 47 5,994 6 40,130- 41- FIVE-YEAR AVERAGE 13-17 94,678 53,975 57 13,552 14 40,423- 43- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 636 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 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- 2012 364,334 166,274 46 23,173 6 143,101- 39- 2013 112,800 153,607 136 35,240 31 118,367- 105- 2014 157,659 65,914 42 74,364 47 8,450 5 2015 228,315 87,068 38 23,812 10 63,256- 28- 2016 470,244 127,659 27 35,157 7 92,502- 20- 2017 286,322 106,962 37 6,655 2 100,307- 35- TOTAL 6,945,147 3,774,573 54 601,280 9 3,173,293- 46- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 637 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 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- 08-10 388,793 112,365 29 18,096 5 94,270- 24- 09-11 274,527 122,200 45 22,920 8 99,280- 36- 10-12 317,553 151,937 48 26,610 8 125,327- 39- 11-13 284,722 148,147 52 33,143 12 115,004- 40- 12-14 211,598 128,598 61 44,259 21 84,339- 40- 13-15 166,258 102,196 61 44,472 27 57,724- 35- 14-16 285,406 93,547 33 44,444 16 49,103- 17- 15-17 328,294 107,230 33 21,875 7 85,355- 26- FIVE-YEAR AVERAGE 13-17 251,068 108,242 43 35,045 14 73,196- 29- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 638 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 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- 2012 2,056,911 1,503,399 73 883,182 43 620,217- 30- 2013 1,466,626 1,206,560 82 818,403 56 388,157- 26- 2014 1,851,491 1,369,743 74 842,545 46 527,198- 28- 2015 2,201,339 1,475,268 67 763,742 35 711,525- 32- 2016 1,977,898 1,560,345 79 534,431 27 1,025,914- 52- 2017 2,132,562 1,243,784 58 372,718 17 871,066- 41- TOTAL 58,284,563 31,674,754 54 15,719,847 27 15,954,907- 27- 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 11 244,171- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 639 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 THREE-YEAR MOVING AVERAGES 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- 08-10 2,308,087 1,606,213 70 1,175,303 51 430,910- 19- 09-11 2,101,970 1,635,765 78 919,826 44 715,939- 34- 10-12 2,085,364 1,559,620 75 871,051 42 688,570- 33- 11-13 1,866,502 1,447,221 78 853,364 46 593,856- 32- 12-14 1,791,676 1,359,900 76 848,043 47 511,857- 29- 13-15 1,839,819 1,350,523 73 808,230 44 542,293- 29- 14-16 2,010,243 1,468,452 73 713,573 35 754,879- 38- 15-17 2,103,933 1,426,466 68 556,964 26 869,502- 41- FIVE-YEAR AVERAGE 13-17 1,925,983 1,371,140 71 666,368 35 704,772- 37- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 640 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY 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- 2012 126,495 89,718 71 9,182 7 80,536- 64- 2013 113,255 65,073 57 16,393 14 48,679- 43- 2014 126,822 55,065 43 13,684 11 41,381- 33- 2015 102,792 50,423 49 12,431 12 37,992- 37- 2016 123,950 66,623 54 15,143 12 51,480- 42- 2017 124,536 54,343 44 12,369 10 41,973- 34- TOTAL 2,228,877 1,003,578 45 165,655 7 837,924- 38- 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- 10-12 128,696 83,548 65 9,993 8 73,555- 57- 11-13 119,416 76,753 64 12,712 11 64,041- 54- 12-14 122,191 69,952 57 13,086 11 56,866- 47- 13-15 114,290 56,854 50 14,170 12 42,684- 37- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 641 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY 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 THREE-YEAR MOVING AVERAGES 14-16 117,855 57,371 49 13,753 12 43,618- 37- 15-17 117,093 57,130 49 13,314 11 43,815- 37- FIVE-YEAR AVERAGE 13-17 118,271 58,305 49 14,004 12 44,301- 37- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 642 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 139,311 81,639 59 11,962 9 69,677- 50- 2013 93,463 76,817 82 29,162 31 47,655- 51- 2014 151,007 79,081 52 20,106 13 58,975- 39- 2015 106,819 69,021 65 30,456 29 38,565- 36- 2016 138,995 84,183 61 38,404 28 45,779- 33- 2017 119,596 50,051 42 15,970 13 34,081- 28- TOTAL 2,127,622 1,149,253 54 314,631 15 834,622- 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- 10-12 119,543 79,411 66 17,495 15 61,916- 52- 11-13 109,187 78,356 72 19,222 18 59,134- 54- 12-14 127,927 79,179 62 20,410 16 58,769- 46- 13-15 117,096 74,973 64 26,575 23 48,398- 41- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 643 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 132,274 77,428 59 29,655 22 47,773- 36- 15-17 121,804 67,752 56 28,277 23 39,475- 32- FIVE-YEAR AVERAGE 13-17 121,976 71,831 59 26,820 22 45,011- 37- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 644 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 29,535 29,853 101 686 2 29,167- 99- 2013 27,603 21,072 76 1,982 7 19,090- 69- 2014 23,886 17,639 74 1,672 7 15,967- 67- 2015 25,124 9,418 37 715 3 8,703- 35- 2016 32,118 14,209 44 1,501 5 12,708- 40- 2017 24,472 8,259 34 335 1 7,924- 32- TOTAL 781,576 481,134 62 18,818 2 462,316- 59- 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 10,060- 45- 02-04 23,186 15,540 67 604 3 14,936- 64- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 645 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 20,675 15,494 75 855 4 14,639- 71- 04-06 16,833 16,303 97 654 4 15,648- 93- 05-07 13,804 15,790 114 527 4 15,263- 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- 08-10 28,151 26,505 94 783 3 25,722- 91- 09-11 30,107 33,041 110 703 2 32,339- 107- 10-12 34,159 34,057 100 673 2 33,384- 98- 11-13 28,408 27,452 97 1,158 4 26,294- 93- 12-14 27,008 22,855 85 1,447 5 21,408- 79- 13-15 25,538 16,043 63 1,456 6 14,587- 57- 14-16 27,043 13,755 51 1,296 5 12,459- 46- 15-17 27,238 10,629 39 850 3 9,778- 36- FIVE-YEAR AVERAGE 13-17 26,641 14,119 53 1,241 5 12,878- 48- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 646 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 111,862 48,065 43 7,334 7 40,731- 36- 2013 152,616 63,784 42 10,107 7 53,677- 35- 2014 165,317 49,188 30 4,287 3 44,900- 27- 2015 209,684 29,490 14 6,090 3 23,400- 11- 2016 289,226 42,002 15 9,262 3 32,740- 11- 2017 189,071 37,190 20 6,132 3 31,058- 16- TOTAL 3,671,296 1,426,059 39 152,605 4 1,273,454- 35- THREE-YEAR MOVING AVERAGES 92-94 158,686 83,822 53 3,165 2 80,657- 51- 93-95 123,551 79,087 64 3,235 3 75,852- 61- 94-96 60,303 53,756 89 2,098 3 51,657- 86- 95-97 35,260 37,265 106 7,221 20 30,045- 85- 96-98 46,148 39,600 86 8,655 19 30,944- 67- 97-99 42,388 35,389 83 8,512 20 26,877- 63- 98-00 135,444 31,723 23 3,192 2 28,531- 21- 99-01 146,492 19,915 14 534 0 19,381- 13- 00-02 179,188 40,080 22 621 0 39,458- 22- 01-03 125,500 44,900 36 1,949 2 42,952- 34- 02-04 141,141 61,253 43 11,960 8 49,293- 35- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 647 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 03-05 150,315 58,660 39 13,552 9 45,109- 30- 04-06 128,550 56,039 44 11,934 9 44,105- 34- 05-07 110,189 54,254 49 2,535 2 51,719- 47- 06-08 135,572 62,625 46 1,909 1 60,716- 45- 07-09 162,041 76,668 47 5,084 3 71,585- 44- 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- 10-12 142,981 71,050 50 6,365 4 64,686- 45- 11-13 146,872 62,183 42 8,388 6 53,794- 37- 12-14 143,265 53,679 37 7,243 5 46,436- 32- 13-15 175,872 47,487 27 6,828 4 40,659- 23- 14-16 221,409 40,227 18 6,546 3 33,680- 15- 15-17 229,327 36,228 16 7,161 3 29,066- 13- FIVE-YEAR AVERAGE 13-17 201,183 44,331 22 7,176 4 37,155- 18- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 648 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 961,785 119,847 12 0 119,847- 12- 2013 205,731 29,852 15 0 29,852- 15- 2014 805,047 29,055 4 0 29,055- 4- 2015 297,548 173,416 58 0 173,416- 58- 2016 508,844 240,768 47 0 240,768- 47- 2017 590,051 140,540 24 0 140,540- 24- TOTAL 9,196,834 1,389,921 15 4,297- 0 1,394,219- 15- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 649 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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 48,806- 4- 06-08 907,716 32,754 4 0 32,754- 4- 07-09 244,572 32,541 13 0 32,541- 13- 08-10 179,847 34,089 19 0 34,089- 19- 09-11 133,642 78,438 59 0 78,438- 59- 10-12 424,885 108,804 26 0 108,804- 26- 11-13 457,654 104,332 23 0 104,332- 23- 12-14 657,521 59,585 9 0 59,585- 9- 13-15 436,109 77,441 18 0 77,441- 18- 14-16 537,146 147,747 28 0 147,747- 28- 15-17 465,481 184,908 40 0 184,908- 40- FIVE-YEAR AVERAGE 13-17 481,444 122,726 25 0 122,726- 25- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 650 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 2012 1,041,864 0 98,446 9 98,446 9 2013 313,918 0 28,583 9 28,583 9 2014 697,913 0 71,505 10 71,505 10 2015 1,045,097 0 85,846 8 85,846 8 2016 272,817 0 33,870 12 33,870 12 2017 138,849 0 6,450 5 6,450 5 TOTAL 9,788,656 0 989,752 10 989,752 10 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 651 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 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 08-10 567,913 0 39,321 7 39,321 7 09-11 606,007 0 44,260 7 44,260 7 10-12 673,842 0 61,634 9 61,634 9 11-13 553,230 0 51,169 9 51,169 9 12-14 684,565 0 66,178 10 66,178 10 13-15 685,643 0 61,978 9 61,978 9 14-16 671,942 0 63,740 9 63,740 9 15-17 485,588 0 42,055 9 42,055 9 FIVE-YEAR AVERAGE 13-17 493,719 0 45,251 9 45,251 9 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 652 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 2012 292,834 0 14,402 5 14,402 5 2013 192,132 0 4,417 2 4,417 2 2014 686,690 0 49,577 7 49,577 7 2015 406,705 0 31,411 8 31,411 8 2016 394,672 0 37,605 10 37,605 10 2017 196,704 0 2,600 1 2,600 1 TOTAL 6,502,208 0 499,374 8 499,374 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 653 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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 08-10 136,515 0 4,084 3 4,084 3 09-11 107,208 0 8,808 8 8,808 8 10-12 159,048 0 10,262 6 10,262 6 11-13 211,558 0 12,057 6 12,057 6 12-14 390,552 0 22,799 6 22,799 6 13-15 428,509 0 28,468 7 28,468 7 14-16 496,022 0 39,531 8 39,531 8 15-17 332,693 0 23,872 7 23,872 7 FIVE-YEAR AVERAGE 13-17 375,381 0 25,122 7 25,122 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 654 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 5,493 0 200 4 200 4 1993 516 0 0 0 1994 1,449 0 388 27 388 27 1995 743 0 2,656 358 2,656 358 1996 20,545 0 1,046 5 1,046 5 1997 24,449 0 6,072 25 6,072 25 1998 9,033 0 65 1 65 1 1999 43,093 0 11,493 27 11,493 27 2000 66,528 0 13,178 20 13,178 20 2001 84,922 0 18,164 21 18,164 21 2002 58,206 0 7,258 12 7,258 12 2003 58,934 0 1,162- 2- 1,162- 2- 2004 14,105 0 645 5 645 5 2005 46,422 0 8,852 19 8,852 19 2006 48,143 0 1,139 2 1,139 2 2007 45,812 0 9,833 21 9,833 21 2008 44,147 0 3,611 8 3,611 8 2009 36,114 0 2,416 7 2,416 7 2010 56,750 0 138- 0 138- 0 2011 68,490 0 1,826 3 1,826 3 2012 63,241 2,109 3 3,001 5 891 1 2013 50,791 1,667 3 6,934- 14- 8,601- 17- 2014 75,509 0 20,935 28 20,935 28 2015 38,559 0 6,025 16 6,025 16 2016 9,936 0 2,275 23 2,275 23 2017 1,405 0 1,050 75 1,050 75 TOTAL 973,337 3,776 0 113,892 12 110,116 11 THREE-YEAR MOVING AVERAGES 92-94 2,486 0 196 8 196 8 93-95 903 0 1,015 112 1,015 112 94-96 7,579 0 1,363 18 1,363 18 95-97 15,246 0 3,258 21 3,258 21 96-98 18,009 0 2,394 13 2,394 13 97-99 25,525 0 5,877 23 5,877 23 98-00 39,551 0 8,246 21 8,246 21 99-01 64,848 0 14,278 22 14,278 22 00-02 69,885 0 12,867 18 12,867 18 01-03 67,354 0 8,087 12 8,087 12 02-04 43,748 0 2,247 5 2,247 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 655 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 THREE-YEAR MOVING AVERAGES 03-05 39,820 0 2,778 7 2,778 7 04-06 36,224 0 3,545 10 3,545 10 05-07 46,792 0 6,608 14 6,608 14 06-08 46,034 0 4,861 11 4,861 11 07-09 42,024 0 5,287 13 5,287 13 08-10 45,670 0 1,963 4 1,963 4 09-11 53,785 0 1,368 3 1,368 3 10-12 62,827 703 1 1,563 2 860 1 11-13 60,841 1,259 2 703- 1- 1,961- 3- 12-14 63,180 1,259 2 5,667 9 4,408 7 13-15 54,953 556 1 6,675 12 6,120 11 14-16 41,335 0 9,745 24 9,745 24 15-17 16,633 0 3,117 19 3,117 19 FIVE-YEAR AVERAGE 13-17 35,240 333 1 4,670 13 4,337 12 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 656 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 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 2012 977,389 0 109,718 11 109,718 11 2013 80,147 0 7,321 9 7,321 9 2014 50,378 0 2,997 6 2,997 6 2015 180,556 0 17,120 9 17,120 9 2016 781,144 0 78,534 10 78,534 10 2017 383,464 0 23,550 6 23,550 6 TOTAL 8,363,932 0 1,216,290 15 1,216,290 15 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 10-12 746,223 0 86,987 12 86,987 12 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 657 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON 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 THREE-YEAR MOVING AVERAGES 11-13 623,983 0 70,873 11 70,873 11 12-14 369,305 0 40,012 11 40,012 11 13-15 103,694 0 9,146 9 9,146 9 14-16 337,359 0 32,884 10 32,884 10 15-17 448,388 0 39,735 9 39,735 9 FIVE-YEAR AVERAGE 13-17 295,138 0 25,904 9 25,904 9 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 658 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 28,812 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 2,052,915 0 213,477 10 213,477 10 2007 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 2012 1,086,598 0 245,691 23 245,691 23 2013 626,137 0 137,295 22 137,295 22 2014 562,868 0 74,011 13 74,011 13 2015 879,794 0 51,320 6 51,320 6 2016 1,060,460 0 43,190 4 43,190 4 2017 611,266 0 55,950 9 55,950 9 TOTAL 22,405,792 0 4,226,976 19 4,226,976 19 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 659 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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 1,917,474 0 222,818 12 222,818 12 06-08 1,966,047 0 253,843 13 253,843 13 07-09 1,334,595 0 197,095 15 197,095 15 08-10 592,578 0 116,121 20 116,121 20 09-11 1,007,157 0 203,226 20 203,226 20 10-12 1,316,503 0 270,712 21 270,712 21 11-13 1,297,950 0 284,397 22 284,397 22 12-14 758,535 0 152,332 20 152,332 20 13-15 689,600 0 87,542 13 87,542 13 14-16 834,374 0 56,174 7 56,174 7 15-17 850,507 0 50,153 6 50,153 6 FIVE-YEAR AVERAGE 13-17 748,105 0 72,353 10 72,353 10 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 660 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming :$6+,1*7213523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 661 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 360.2 LAND RIGHTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1992 2,572 1,723 67 74 3 1,649- 64- 1993 1 27 0 27- 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 70,448 0 0 0 2009 2010 2011 2012 2013 2014 2015 2016 2017 TOTAL 73,022 1,724 2 74 0 1,650- 2- THREE-YEAR MOVING AVERAGES 92-94 858 575 67 25 3 550- 64- 93-95 27 0 27- 94-96 95-97 96-98 97-99 98-00 99-01 00-02 01-03 02-04 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 662 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 360.2 LAND RIGHTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 03-05 04-06 05-07 06-08 23,483 0 0 0 07-09 23,483 0 0 0 08-10 23,483 0 0 0 09-11 10-12 11-13 12-14 13-15 14-16 15-17 FIVE-YEAR AVERAGE 13-17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 663 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 3,829 1,583 41 0 1,583- 41- 2013 12,635 540 4 0 540- 4- 2014 23,624 1,722 7 0 1,722- 7- 2015 2016 15,520 0 0 0 2017 11,077 1,694 15 0 1,694- 15- TOTAL 224,472 16,003 7 0 16,003- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 664 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 3,165 189 6 0 189- 6- 09-11 2,208 242 11 0 242- 11- 10-12 2,271 695 31 0 695- 31- 11-13 5,488 830 15 0 830- 15- 12-14 13,363 1,282 10 0 1,282- 10- 13-15 12,087 754 6 0 754- 6- 14-16 13,048 574 4 0 574- 4- 15-17 8,866 565 6 0 565- 6- FIVE-YEAR AVERAGE 13-17 12,571 791 6 0 791- 6- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 665 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 182,118 60,812 33 18,675 10 42,137- 23- 2002 48,702 11,482 24 0 11,482- 24- 2003 283,427 12,944 5 0 12,944- 5- 2004 130,870 91,219 70 0 91,219- 70- 2005 525,432 33,915 6 0 33,915- 6- 2006 154,617 50,716 33 0 50,716- 33- 2007 76,764 21,433 28 0 21,433- 28- 2008 156,359 46,351 30 0 46,351- 30- 2009 243,804 60,676 25 0 60,676- 25- 2010 292,529 28,739 10 0 28,739- 10- 2011 183,336 54,066 29 0 54,066- 29- 2012 421,070 117,458 28 2,925 1 114,533- 27- 2013 184,571 49,456 27 0 49,456- 27- 2014 522,593 337,467 65 0 337,467- 65- 2015 295,446 200,262 68 61,941 21 138,321- 47- 2016 301,357 91,605 30 0 91,605- 30- 2017 234,716 49,270 21 0 49,270- 21- TOTAL 6,069,708 1,792,838 30 160,418 3 1,632,420- 27- 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 99,409 104,914 106 5,146 5 99,768- 100- 95-97 186,533 104,789 56 17,983 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- 99-01 104,718 32,384 31 7,265 7 25,119- 24- 00-02 120,915 27,193 22 7,265 6 19,928- 16- 01-03 171,416 28,413 17 6,225 4 22,188- 13- 02-04 154,333 38,548 25 0 38,548- 25- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 666 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 313,243 46,026 15 0 46,026- 15- 04-06 270,306 58,616 22 0 58,616- 22- 05-07 252,271 35,354 14 0 35,354- 14- 06-08 129,247 39,500 31 0 39,500- 31- 07-09 158,975 42,820 27 0 42,820- 27- 08-10 230,897 45,255 20 0 45,255- 20- 09-11 239,890 47,827 20 0 47,827- 20- 10-12 298,979 66,754 22 975 0 65,779- 22- 11-13 262,993 73,660 28 975 0 72,685- 28- 12-14 376,078 168,127 45 975 0 167,152- 44- 13-15 334,203 195,728 59 20,647 6 175,081- 52- 14-16 373,132 209,778 56 20,647 6 189,131- 51- 15-17 277,173 113,712 41 20,647 7 93,065- 34- FIVE-YEAR AVERAGE 13-17 307,737 145,612 47 12,388 4 133,224- 43- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 667 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 193,123 255,231 132 34,025 18 221,207- 115- 2013 291,719 261,778 90 99,198 34 162,580- 56- 2014 164,135 272,854 166 74,368 45 198,486- 121- 2015 184,999 343,899 186 28,983 16 314,916- 170- 2016 312,595 447,689 143 33,111 11 414,578- 133- 2017 235,122 366,743 156 16,994 7 349,749- 149- TOTAL 7,680,805 11,295,918 147 1,058,404 14 10,237,515- 133- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 668 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 252,470 357,516 142 42,726 17 314,790- 125- 09-11 224,588 341,210 152 45,198 20 296,012- 132- 10-12 205,871 321,570 156 41,691 20 279,880- 136- 11-13 230,159 295,923 129 63,044 27 232,879- 101- 12-14 216,326 263,288 122 69,197 32 194,091- 90- 13-15 213,618 292,844 137 67,516 32 225,327- 105- 14-16 220,576 354,814 161 45,487 21 309,327- 140- 15-17 244,239 386,110 158 26,363 11 359,748- 147- FIVE-YEAR AVERAGE 13-17 237,714 338,593 142 50,531 21 288,062- 121- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 669 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON 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 241,621 344,992 143 23,590 10 321,401- 133- 1993 477,571 356,852 75 17,730 4 339,121- 71- 1994 402,801 408,058 101 8,468 2 399,590- 99- 1995 190,856 233,235 122 7,878 4 225,357- 118- 1996 208,207 207,664 100 4,080 2 203,584- 98- 1997 169,685 264,265 156 21,433 13 242,832- 143- 1998 199,848 265,676 133 20,847 10 244,828- 123- 1999 142,989 38,329 104,660- 2000 611,062 124,171 20 114,122 19 10,049- 2- 2001 164,180 91,536 56 62,655 38 28,881- 18- 2002 262,146 216,209 82 7,763 3 208,446- 80- 2003 215,999 137,991 64 21,018 10 116,973- 54- 2004 137,581 103,136 75 29,278 21 73,858- 54- 2005 151,109 197,641 131 51,280 34 146,361- 97- 2006 122,486 142,296 116 17,995 15 124,301- 101- 2007 201,215 193,566 96 42,121 21 151,446- 75- 2008 645,172 121,380 19 23,459 4 97,922- 15- 2009 185,726 94,270 51 21,744 12 72,526- 39- 2010 84,364 120,675 143 39,674 47 81,001- 96- 2011 183,861 144,432 79 31,232 17 113,200- 62- 2012 96,324 95,750 99 12,537 13 83,213- 86- 2013 179,808 106,846 59 73,160 41 33,686- 19- 2014 164,918 137,919 84 19,605 12 118,315- 72- 2015 171,966 148,797 87 31,600 18 117,197- 68- 2016 296,096 239,113 81 29,201 10 209,913- 71- 2017 170,861 186,627 109 1,455 1 185,172- 108- TOTAL 5,935,464 4,826,087 81 772,253 13 4,053,834- 68- THREE-YEAR MOVING AVERAGES 92-94 373,998 369,967 99 16,596 4 353,371- 94- 93-95 357,076 332,715 93 11,359 3 321,356- 90- 94-96 267,288 282,986 106 6,809 3 276,177- 103- 95-97 189,582 235,055 124 11,130 6 223,925- 118- 96-98 192,580 245,868 128 15,453 8 230,415- 120- 97-99 123,177 224,310 182 26,870 22 197,440- 160- 98-00 270,303 177,612 66 57,766 21 119,846- 44- 99-01 258,414 119,566 46 71,702 28 47,863- 19- 00-02 345,796 143,972 42 61,513 18 82,459- 24- 01-03 214,109 148,579 69 30,478 14 118,100- 55- 02-04 205,242 152,445 74 19,353 9 133,092- 65- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 670 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON 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 THREE-YEAR MOVING AVERAGES 03-05 168,230 146,256 87 33,859 20 112,397- 67- 04-06 137,059 147,691 108 32,851 24 114,840- 84- 05-07 158,270 177,835 112 37,132 23 140,703- 89- 06-08 322,958 152,414 47 27,858 9 124,556- 39- 07-09 344,038 136,406 40 29,108 8 107,298- 31- 08-10 305,087 112,108 37 28,292 9 83,816- 27- 09-11 151,317 119,792 79 30,883 20 88,909- 59- 10-12 121,516 120,286 99 27,814 23 92,471- 76- 11-13 153,331 115,676 75 38,976 25 76,700- 50- 12-14 147,017 113,505 77 35,101 24 78,405- 53- 13-15 172,231 131,187 76 41,455 24 89,733- 52- 14-16 210,994 175,277 83 26,802 13 148,475- 70- 15-17 212,974 191,512 90 20,752 10 170,761- 80- FIVE-YEAR AVERAGE 13-17 196,730 163,861 83 31,004 16 132,857- 68- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 671 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 30,467 11,283 37 651 2 10,632- 35- 2013 10,128 7,972 79 10,500 104 2,528 25 2014 11,035 7,516 68 563 5 6,953- 63- 2015 18,599 9,902 53 1,687 9 8,215- 44- 2016 25,598 25,062 98 22,601 88 2,461- 10- 2017 13,818 6,058 44 0 6,058- 44- TOTAL 603,064 435,363 72 92,984 15 342,379- 57- 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 8,756- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 672 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 25,385 24,215 95 6,692 26 17,523- 69- 09-11 40,076 31,609 79 11,379 28 20,230- 50- 10-12 45,033 26,277 58 8,491 19 17,786- 39- 11-13 37,990 16,765 44 8,822 23 7,943- 21- 12-14 17,210 8,924 52 3,905 23 5,019- 29- 13-15 13,254 8,463 64 4,250 32 4,213- 32- 14-16 18,411 14,160 77 8,283 45 5,877- 32- 15-17 19,338 13,674 71 8,096 42 5,578- 29- FIVE-YEAR AVERAGE 13-17 15,836 11,302 71 7,070 45 4,232- 27- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 673 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 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- 2012 25,914 11,299 44 840 3 10,459- 40- 2013 21,857 14,472 66 9,779 45 4,693- 21- 2014 21,189 3,672 17 1,154 5 2,518- 12- 2015 32,257 25,135 78 1,995 6 23,140- 72- 2016 29,678 39,932 135 10,517 35 29,415- 99- 2017 33,373 17,978 54 1,549 5 16,429- 49- TOTAL 992,537 471,577 48 108,164 11 363,413- 37- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 674 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 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- 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- 10-12 48,362 24,537 51 11,027 23 13,510- 28- 11-13 43,540 23,346 54 12,564 29 10,781- 25- 12-14 22,987 9,815 43 3,925 17 5,890- 26- 13-15 25,101 14,427 57 4,309 17 10,117- 40- 14-16 27,708 22,913 83 4,555 16 18,358- 66- 15-17 31,770 27,682 87 4,687 15 22,995- 72- FIVE-YEAR AVERAGE 13-17 27,671 20,238 73 4,999 18 15,239- 55- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 675 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 570,652 269,132 47 46,082 8 223,050- 39- 2013 506,443 277,281 55 209,375 41 67,906- 13- 2014 487,643 240,909 49 111,397 23 129,512- 27- 2015 619,638 263,951 43 96,695 16 167,256- 27- 2016 705,066 333,743 47 124,823 18 208,920- 30- 2017 630,221 280,300 44 80,077 13 200,223- 32- TOTAL 13,433,031 6,843,197 51 2,591,810 19 4,251,386- 32- 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- 01-03 633,570 266,222 42 65,649 10 200,572- 32- 02-04 688,578 368,508 54 152,449 22 216,058- 31- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 676 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 782,992 463,591 59 153,579 20 310,013- 40- 09-11 776,619 478,879 62 158,853 20 320,026- 41- 10-12 722,184 422,013 58 123,468 17 298,546- 41- 11-13 631,348 343,403 54 167,527 27 175,877- 28- 12-14 521,579 262,441 50 122,285 23 140,156- 27- 13-15 537,908 260,714 48 139,156 26 121,558- 23- 14-16 604,116 279,534 46 110,972 18 168,563- 28- 15-17 651,642 292,665 45 100,531 15 192,133- 29- FIVE-YEAR AVERAGE 13-17 589,802 279,237 47 124,473 21 154,764- 26- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 677 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY 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 106,212 1,832 2 9,666 9 7,834 7 2001 10,046 3,359 33 0 3,359- 33- 2002 1,449 2,981 206 345 24 2,636- 182- 2003 13,704 8,271 60 1,341 10 6,930- 51- 2004 25,693 6,333 25 2,535 10 3,798- 15- 2005 10,124 3,611 36 419 4 3,192- 32- 2006 10,815 9,615 89 1,045 10 8,570- 79- 2007 11,875 13,478 114 4,238 36 9,240- 78- 2008 71,547 50,598 71 10,523 15 40,075- 56- 2009 57,152 44,190 77 11,685 20 32,506- 57- 2010 51,353 45,664 89 12,589 25 33,075- 64- 2011 36,051 36,740 102 5,789 16 30,951- 86- 2012 56,308 32,571 58 5,013 9 27,558- 49- 2013 43,211 36,205 84 10,077 23 26,128- 60- 2014 31,689 25,534 81 16,609 52 8,925- 28- 2015 29,094 20,666 71 3,707 13 16,958- 58- 2016 30,918 29,625 96 10,016 32 19,609- 63- 2017 29,970 20,133 67 5,473 18 14,660- 49- TOTAL 627,209 391,408 62 111,071 18 280,337- 45- THREE-YEAR MOVING AVERAGES 00-02 39,235 2,724 7 3,337 9 613 2 01-03 8,399 4,871 58 562 7 4,308- 51- 02-04 13,615 5,862 43 1,407 10 4,455- 33- 03-05 16,507 6,072 37 1,432 9 4,640- 28- 04-06 15,544 6,520 42 1,333 9 5,187- 33- 05-07 10,938 8,902 81 1,901 17 7,001- 64- 06-08 31,412 24,564 78 5,269 17 19,295- 61- 07-09 46,858 36,089 77 8,815 19 27,274- 58- 08-10 60,017 46,818 78 11,599 19 35,219- 59- 09-11 48,185 42,198 88 10,021 21 32,177- 67- 10-12 47,904 38,325 80 7,797 16 30,528- 64- 11-13 45,190 35,172 78 6,960 15 28,212- 62- 12-14 43,736 31,436 72 10,566 24 20,870- 48- 13-15 34,665 27,468 79 10,131 29 17,337- 50- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 678 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY 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 THREE-YEAR MOVING AVERAGES 14-16 30,567 25,275 83 10,111 33 15,164- 50- 15-17 29,994 23,475 78 6,399 21 17,076- 57- FIVE-YEAR AVERAGE 13-17 32,976 26,432 80 9,176 28 17,256- 52- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 679 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON 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 30,510 1,200 4 708 2 492- 2- 2001 3,360 0 0 0 2002 12,045 5,776 48 115 1 5,661- 47- 2003 6,794 9,124 134 2,003 29 7,121- 105- 2004 18,353 14,520 79 3,595 20 10,924- 60- 2005 16,929 10,323 61 1,737 10 8,586- 51- 2006 24,433 12,262 50 4,248 17 8,014- 33- 2007 22,028 27,036 123 3,533 16 23,503- 107- 2008 25,299 24,256 96 3,199 13 21,056- 83- 2009 57,801 64,672 112 8,666 15 56,007- 97- 2010 26,474 33,311 126 6,171 23 27,140- 103- 2011 17,711 16,477 93 9,506 54 6,971- 39- 2012 36,375 25,699 71 520 1 25,179- 69- 2013 23,801 19,388 81 14,819 62 4,570- 19- 2014 25,009 19,569 78 8,904 36 10,664- 43- 2015 44,395 27,351 62 5,286 12 22,065- 50- 2016 30,102 25,173 84 8,639 29 16,534- 55- 2017 42,656 17,267 40 15,565 36 1,703- 4- TOTAL 464,074 353,405 76 97,214 21 256,191- 55- THREE-YEAR MOVING AVERAGES 00-02 15,305 2,325 15 274 2 2,051- 13- 01-03 7,400 4,967 67 706 10 4,261- 58- 02-04 12,397 9,807 79 1,904 15 7,902- 64- 03-05 14,025 11,322 81 2,445 17 8,877- 63- 04-06 19,905 12,368 62 3,193 16 9,175- 46- 05-07 21,130 16,540 78 3,173 15 13,368- 63- 06-08 23,920 21,184 89 3,660 15 17,524- 73- 07-09 35,043 38,655 110 5,133 15 33,522- 96- 08-10 36,525 40,746 112 6,012 16 34,734- 95- 09-11 33,995 38,153 112 8,114 24 30,039- 88- 10-12 26,853 25,162 94 5,399 20 19,763- 74- 11-13 25,962 20,521 79 8,281 32 12,240- 47- 12-14 28,395 21,552 76 8,081 28 13,471- 47- 13-15 31,068 22,103 71 9,670 31 12,433- 40- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 680 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON 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 THREE-YEAR MOVING AVERAGES 14-16 33,169 24,031 72 7,610 23 16,421- 50- 15-17 39,051 23,264 60 9,830 25 13,434- 34- FIVE-YEAR AVERAGE 13-17 33,192 21,750 66 10,643 32 11,107- 33- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 681 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON 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 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- 2012 5,113 5,856 115 1,349 26 4,506- 88- 2013 2,543 3,852 151 94 4 3,758- 148- 2014 3,744 6,546 175 421 11 6,125- 164- 2015 2,158 4,052 188 23 1 4,029- 187- 2016 2,833 6,409 226 0 6,409- 226- 2017 2,363 3,859 163 119 5 3,740- 158- TOTAL 134,316 144,600 108 12,887 10 131,713- 98- 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 17,206- 134- 94-96 6,664 11,072 166 404 6 10,669- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 682 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON 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 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- 08-10 2,943 3,651 124 108 4 3,543- 120- 09-11 2,428 3,623 149 124 5 3,499- 144- 10-12 3,173 4,305 136 529 17 3,776- 119- 11-13 3,458 5,206 151 513 15 4,693- 136- 12-14 3,800 5,418 143 621 16 4,796- 126- 13-15 2,815 4,817 171 179 6 4,637- 165- 14-16 2,912 5,669 195 148 5 5,521- 190- 15-17 2,452 4,773 195 47 2 4,726- 193- FIVE-YEAR AVERAGE 13-17 2,728 4,943 181 131 5 4,812- 176- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 683 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 24,170 25,189 104 1,541 6 23,649- 98- 2013 18,870 9,271 49 262 1 9,009- 48- 2014 19,665 6,166 31 68 0 6,098- 31- 2015 30,106 21,910 73 272 1 21,638- 72- 2016 31,458 20,242 64 119 0 20,123- 64- 2017 35,370 26,777 76 623 2 26,153- 74- TOTAL 594,743 447,880 75 36,813 6 411,067- 69- THREE-YEAR MOVING AVERAGES 92-94 40,890 34,718 85 2,806 7 31,912- 78- 93-95 33,419 59,625 178 3,217 10 56,408- 169- 94-96 8,774 40,331 460 1,076 12 39,255- 447- 95-97 5,278 38,148 723 1,199 23 36,949- 700- 96-98 3,977 4,015 101 552 14 3,463- 87- 97-99 2,787 3,980 143 460 16 3,520- 126- 98-00 19,730 3,758 19 653 3 3,105- 16- 99-01 21,057 2,685 13 415 2 2,270- 11- 00-02 23,624 4,854 21 419 2 4,434- 19- 01-03 10,891 4,926 45 305 3 4,621- 42- 02-04 12,482 6,727 54 931 7 5,796- 46- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 684 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 15,926 5,599 35 950 6 4,649- 29- 04-06 20,455 10,020 49 3,207 16 6,814- 33- 05-07 26,140 11,949 46 4,244 16 7,706- 29- 06-08 31,388 16,485 53 5,076 16 11,409- 36- 07-09 26,396 12,081 46 2,968 11 9,113- 35- 08-10 24,737 13,449 54 1,393 6 12,056- 49- 09-11 27,042 11,553 43 620 2 10,933- 40- 10-12 29,451 17,520 59 685 2 16,835- 57- 11-13 27,910 15,166 54 684 2 14,483- 52- 12-14 20,902 13,542 65 624 3 12,919- 62- 13-15 22,880 12,449 54 201 1 12,248- 54- 14-16 27,076 16,106 59 153 1 15,953- 59- 15-17 32,311 22,976 71 338 1 22,638- 70- FIVE-YEAR AVERAGE 13-17 27,094 16,873 62 269 1 16,604- 61- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 685 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON 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 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- 2012 3,402 168 5 0 168- 5- 2013 21,357 5,778 27 0 5,778- 27- 2014 39,323 2,638 7 0 2,638- 7- 2015 5,460 0 0 0 2016 16,296 223 1 0 223- 1- 2017 1,878 965 51 0 965- 51- TOTAL 190,280 110,934 58 592 0 110,342- 58- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 686 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON 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 THREE-YEAR MOVING AVERAGES 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- 08-10 8,635 613 7 0 613- 7- 09-11 19,206 9,634 50 0 9,634- 50- 10-12 16,731 9,505 57 0 9,505- 57- 11-13 22,324 11,203 50 0 11,203- 50- 12-14 21,361 2,862 13 0 2,862- 13- 13-15 22,047 2,806 13 0 2,806- 13- 14-16 20,360 954 5 0 954- 5- 15-17 7,878 396 5 0 396- 5- FIVE-YEAR AVERAGE 13-17 16,863 1,921 11 0 1,921- 11- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 687 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 2012 129,826 0 9,837 8 9,837 8 2013 43,805 0 840 2 840 2 2014 33,633 0 3,000 9 3,000 9 2015 927- 927- 2016 61,225 0 5,640 9 5,640 9 2017 TOTAL 1,783,945 0 162,893 9 162,893 9 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 688 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 07-09 202,531 0 12,817 6 12,817 6 08-10 125,966 0 9,096 7 9,096 7 09-11 206,000 0 15,374 7 15,374 7 10-12 145,256 0 11,605 8 11,605 8 11-13 137,911 0 10,089 7 10,089 7 12-14 69,088 0 4,559 7 4,559 7 13-15 25,813 0 971 4 971 4 14-16 31,619 0 2,571 8 2,571 8 15-17 20,408 0 1,571 8 1,571 8 FIVE-YEAR AVERAGE 13-17 27,733 0 1,711 6 1,711 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 689 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON 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 1995 34,278 0 0 0 1996 7,799 0 0 0 1997 1998 1999 56,681 0 10,464 18 10,464 18 2000 33,051 0 8,047 24 8,047 24 2001 49,622 0 7,313 15 7,313 15 2002 68,214 0 8,510 12 8,510 12 2003 55,336 0 1,931 3 1,931 3 2004 166,608 0 17,035 10 17,035 10 2005 79,308 0 18,166 23 18,166 23 2006 315,167 0 46,061 15 46,061 15 2007 35,885 0 4,499 13 4,499 13 2008 2009 123,858 0 5,018 4 5,018 4 2010 44,709 0 4,510 10 4,510 10 2011 70,856 0 7,915 11 7,915 11 2012 37,264 0 2,393 6 2,393 6 2013 24,076 0 1,077 4 1,077 4 2014 90,655 0 327 0 327 0 2015 36,841 0 6,931 19 6,931 19 2016 32,096 0 4,465 14 4,465 14 2017 TOTAL 1,362,306 0 154,662 11 154,662 11 THREE-YEAR MOVING AVERAGES 95-97 14,026 0 0 0 96-98 2,600 0 0 0 97-99 18,894 0 3,488 18 3,488 18 98-00 29,911 0 6,170 21 6,170 21 99-01 46,452 0 8,608 19 8,608 19 00-02 50,296 0 7,957 16 7,957 16 01-03 57,724 0 5,918 10 5,918 10 02-04 96,719 0 9,159 9 9,159 9 03-05 100,417 0 12,377 12 12,377 12 04-06 187,028 0 27,088 14 27,088 14 05-07 143,454 0 22,909 16 22,909 16 06-08 117,017 0 16,853 14 16,853 14 07-09 53,248 0 3,172 6 3,172 6 08-10 56,189 0 3,176 6 3,176 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 690 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON 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 09-11 79,808 0 5,814 7 5,814 7 10-12 50,943 0 4,939 10 4,939 10 11-13 44,066 0 3,795 9 3,795 9 12-14 50,665 0 1,266 2 1,266 2 13-15 50,524 0 2,779 5 2,779 5 14-16 53,197 0 3,908 7 3,908 7 15-17 22,979 0 3,799 17 3,799 17 FIVE-YEAR AVERAGE 13-17 36,734 0 2,560 7 2,560 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 691 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 2012 34,162 0 7,950 23 7,950 23 2013 8,366 0 16 0 16 0 2014 2015 4,782 0 0 0 2016 2017 TOTAL 223,107 0 24,221 11 24,221 11 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 2,675 18 2,675 18 99-01 20,446 0 3,972 19 3,972 19 00-02 16,562 0 2,888 17 2,888 17 01-03 6,694 0 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 1,113 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 10-12 14,353 0 3,979 28 3,979 28 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 692 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 11-13 17,141 0 3,984 23 3,984 23 12-14 14,176 0 2,655 19 2,655 19 13-15 4,382 0 5 0 5 0 14-16 1,594 0 0 0 15-17 1,594 0 0 0 FIVE-YEAR AVERAGE 13-17 2,629 0 3 0 3 0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 693 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 2012 71,838 0 6,114 9 6,114 9 2013 236- 236- 2014 2015 2016 2017 78,906 0 0 0 TOTAL 1,749,872 0 200,805 11 200,805 11 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 10-12 121,260 0 14,897 12 14,897 12 11-13 94,464 0 11,427 12 11,427 12 12-14 23,946 0 1,960 8 1,960 8 13-15 79- 79- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 694 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 15-17 26,302 0 0 0 FIVE-YEAR AVERAGE 13-17 15,781 0 47- 0 47- 0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 695 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 0 118,319 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 2012 6,767 0 1,295 19 1,295 19 2013 102,430 0 26,885 26 26,885 26 2014 2015 2016 316,292 0 11,625 4 11,625 4 2017 TOTAL 6,148,619 0 1,069,747 17 1,069,747 17 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 696 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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 08-10 268,337 0 30,252 11 30,252 11 09-11 403,787 0 72,098 18 72,098 18 10-12 244,823 0 49,872 20 49,872 20 11-13 171,849 0 51,005 30 51,005 30 12-14 36,399 0 9,393 26 9,393 26 13-15 34,143 0 8,962 26 8,962 26 14-16 105,431 0 3,875 4 3,875 4 15-17 105,431 0 3,875 4 3,875 4 FIVE-YEAR AVERAGE 13-17 83,744 0 7,702 9 7,702 9 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 697 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming :<20,1* 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 698 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP WYOMING PROPERTY ACCOUNT 360.2 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 2012 2013 2014 2015 2016 2017 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- 97-99 98-00 99-01 00-02 01-03 02-04 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 699 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 360.2 LAND RIGHTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 03-05 04-06 05-07 06-08 43,654 0 0 0 07-09 43,654 0 0 0 08-10 43,654 0 0 0 09-11 10-12 11-13 12-14 13-15 14-16 15-17 FIVE-YEAR AVERAGE 13-17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 700 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1992 30,966 2,953 10 0 2,953- 10- 1993 1994 6,050 0 0 0 1995 41,466 4,504 11 0 4,504- 11- 1996 38,805 5,901 15 0 5,901- 15- 1997 5,231 404 8 0 404- 8- 1998 2,045 0 0 0 1999 2000 2001 2002 1,963 0 0 0 2003 19,965 6,848 34 0 6,848- 34- 2004 2,773 335 12 0 335- 12- 2005 13,479 0 0 0 2006 2,312 147 6 0 147- 6- 2007 4,397 46 1 0 46- 1- 2008 17,659 643 4 0 643- 4- 2009 1,323 233 18 0 233- 18- 2010 5,613 3,351 60 0 3,351- 60- 2011 22,518 6,198 28 0 6,198- 28- 2012 14,770 2,406 16 0 2,406- 16- 2013 13,016 0 0 0 2014 52,530 3,250 6 0 3,250- 6- 2015 23,824 225 1 0 225- 1- 2016 25,581 843 3 0 843- 3- 2017 13,182 568 4 0 568- 4- TOTAL 359,471 38,857 11 0 38,857- 11- THREE-YEAR MOVING AVERAGES 92-94 12,339 984 8 0 984- 8- 93-95 15,839 1,501 9 0 1,501- 9- 94-96 28,774 3,468 12 0 3,468- 12- 95-97 28,501 3,603 13 0 3,603- 13- 96-98 15,360 2,102 14 0 2,102- 14- 97-99 2,425 135 6 0 135- 6- 98-00 682 0 0 0 99-01 00-02 654 0 0 0 01-03 7,309 2,283 31 0 2,283- 31- 02-04 8,234 2,394 29 0 2,394- 29- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 701 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 03-05 12,073 2,394 20 0 2,394- 20- 04-06 6,188 161 3 0 161- 3- 05-07 6,730 64 1 0 64- 1- 06-08 8,123 279 3 0 279- 3- 07-09 7,793 308 4 0 308- 4- 08-10 8,198 1,409 17 0 1,409- 17- 09-11 9,818 3,261 33 0 3,261- 33- 10-12 14,300 3,985 28 0 3,985- 28- 11-13 16,768 2,868 17 0 2,868- 17- 12-14 26,772 1,885 7 0 1,885- 7- 13-15 29,790 1,158 4 0 1,158- 4- 14-16 33,979 1,439 4 0 1,439- 4- 15-17 20,862 545 3 0 545- 3- FIVE-YEAR AVERAGE 13-17 25,627 977 4 0 977- 4- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 702 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 549,656 9,556 2 59,578 11 50,022 9 2007 492,027 25,689 5 0 25,689- 5- 2008 1,805,615 16,753 1 306,721 17 289,969 16 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- 2012 422,624 338,020 80 0 338,020- 80- 2013 508,631 82,414 16 16,750 3 65,664- 13- 2014 1,162,078 191,861 17 0 191,861- 17- 2015 650,690 81,795 13 0 81,795- 13- 2016 598,348 230,593 39 0 230,593- 39- 2017 967,059 47,092 5 0 47,092- 5- TOTAL 15,561,555 2,475,379 16 585,797 4 1,889,582- 12- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 703 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 401,465 54,459 14 0 54,459- 14- 04-06 453,113 38,430 8 19,859 4 18,570- 4- 05-07 475,716 25,700 5 19,859 4 5,841- 1- 06-08 949,099 17,333 2 122,100 13 104,767 11 07-09 876,391 120,194 14 102,240 12 17,954- 2- 08-10 921,025 137,842 15 106,046 12 31,796- 3- 09-11 447,318 172,583 39 20,331 5 152,252- 34- 10-12 477,682 179,210 38 20,331 4 158,878- 33- 11-13 438,583 180,470 41 22,109 5 158,361- 36- 12-14 697,778 204,098 29 5,583 1 198,515- 28- 13-15 773,800 118,690 15 5,583 1 113,107- 15- 14-16 803,705 168,083 21 0 168,083- 21- 15-17 738,699 119,826 16 0 119,826- 16- FIVE-YEAR AVERAGE 13-17 777,361 126,751 16 3,350 0 123,401- 16- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 704 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 547,753 567,733 104 79,228 14 488,505- 89- 2013 359,449 613,014 171 119,682 33 493,333- 137- 2014 639,154 949,973 149 99,728 16 850,245- 133- 2015 363,319 747,695 206 67,704 19 679,991- 187- 2016 510,068 631,472 124 36,478 7 594,994- 117- 2017 497,004 983,044 198 40,519 8 942,524- 190- TOTAL 11,458,816 16,126,446 141 1,543,353 13 14,583,093- 127- THREE-YEAR MOVING AVERAGES 92-94 379,159 371,439 98 73,807 19 297,633- 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 7 520,138- 134- 99-01 376,833 744,064 197 31,394 8 712,671- 189- 00-02 498,900 804,310 161 33,804 7 770,507- 154- 01-03 367,927 710,629 193 39,272 11 671,357- 182- 02-04 580,924 614,467 106 64,088 11 550,379- 95- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 705 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 THREE-YEAR MOVING AVERAGES 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 15 574,781- 120- 08-10 465,549 658,156 141 68,802 15 589,354- 127- 09-11 445,059 713,773 160 62,990 14 650,784- 146- 10-12 498,499 693,709 139 69,488 14 624,220- 125- 11-13 499,196 671,104 134 91,456 18 579,648- 116- 12-14 515,452 710,240 138 99,546 19 610,694- 118- 13-15 453,974 770,227 170 95,705 21 674,523- 149- 14-16 504,181 776,380 154 67,970 13 708,410- 141- 15-17 456,797 787,403 172 48,234 11 739,170- 162- FIVE-YEAR AVERAGE 13-17 473,799 785,040 166 72,822 15 712,217- 150- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 706 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 322,715 283,356 88 53,999 17 229,357- 71- 2013 358,468 264,891 74 46,308 13 218,583- 61- 2014 383,619 281,047 73 111,013 29 170,035- 44- 2015 339,624 260,088 77 43,494 13 216,594- 64- 2016 351,279 154,055 44 28,724 8 125,332- 36- 2017 267,130 422,733 158 23,309 9 399,424- 150- TOTAL 11,158,059 7,804,144 70 1,576,096 14 6,228,048- 56- 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 12 159,980- 40- 02-04 434,816 241,084 55 64,304 15 176,780- 41- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 707 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 468,223 279,141 60 66,703 14 212,438- 45- 09-11 482,201 315,914 66 85,704 18 230,210- 48- 10-12 452,930 334,270 74 87,211 19 247,058- 55- 11-13 410,559 297,752 73 68,582 17 229,170- 56- 12-14 354,934 276,432 78 70,440 20 205,992- 58- 13-15 360,571 268,676 75 66,938 19 201,737- 56- 14-16 358,174 231,730 65 61,077 17 170,653- 48- 15-17 319,344 278,959 87 31,842 10 247,117- 77- FIVE-YEAR AVERAGE 13-17 340,024 276,563 81 50,570 15 225,993- 66- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 708 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 217,334 47,326 22 8,566 4 38,760- 18- 2013 234,548 57,347 24 4,220 2 53,127- 23- 2014 82,542 52,867 64 6,786 8 46,081- 56- 2015 241,943 50,019 21 846 0 49,173- 20- 2016 100,263 51,152 51 4,955 5 46,197- 46- 2017 141,784 27,040 19 957 1 26,083- 18- TOTAL 2,096,566 870,868 42 84,964 4 785,904- 37- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 709 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 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- 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- 10-12 170,973 60,113 35 5,711 3 54,402- 32- 11-13 196,172 49,955 25 5,690 3 44,265- 23- 12-14 178,141 52,513 29 6,524 4 45,989- 26- 13-15 186,344 53,411 29 3,951 2 49,460- 27- 14-16 141,583 51,346 36 4,196 3 47,150- 33- 15-17 161,330 42,737 26 2,253 1 40,484- 25- FIVE-YEAR AVERAGE 13-17 160,216 47,685 30 3,553 2 44,132- 28- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 710 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 14,042- 29,185 208- 2,557 18- 26,628- 190 1993 119,388 31,453 26 3,790 3 27,663- 23- 1994 784,614 94,628 12 20,972 3 73,656- 9- 1995 88,841 31,901 36 5,782 7 26,118- 29- 1996 15,032 25,857 172 8,503 57 17,354- 115- 1997 25,826 20,236 78 1,058 4 19,179- 74- 1998 33,182 18,892 57 3,980 12 14,912- 45- 1999 3,174 30 3,145- 2000 195,279 7,138 4 0 7,138- 4- 2001 27,294 5,399 20 0 5,399- 20- 2002 30,513 16,127 53 1,067 3 15,060- 49- 2003 29,424 22,967 78 1,955 7 21,012- 71- 2004 58,702 42,280 72 3,967 7 38,312- 65- 2005 50,146 33,928 68 6,012 12 27,916- 56- 2006 54,315 20,139 37 6,152 11 13,987- 26- 2007 48,658 27,469 56 8,398 17 19,072- 39- 2008 169,831 38,702 23 5,185 3 33,517- 20- 2009 66,109 22,978 35 641 1 22,338- 34- 2010 63,580 53,118 84 5,238 8 47,881- 75- 2011 61,692 48,719 79 6,006 10 42,713- 69- 2012 154,323 42,470 28 11,599 8 30,871- 20- 2013 85,495 43,259 51 49,432 58 6,173 7 2014 113,623 71,663 63 11,399 10 60,264- 53- 2015 62,539 26,389 42 2,199 4 24,190- 39- 2016 100,702 76,247 76 10,094 10 66,152- 66- 2017 112,201 22,095 20 6,093 5 16,002- 14- TOTAL 2,537,267 876,413 35 182,108 7 694,305- 27- THREE-YEAR MOVING AVERAGES 92-94 296,653 51,755 17 9,106 3 42,649- 14- 93-95 330,948 52,661 16 10,181 3 42,479- 13- 94-96 296,162 50,795 17 11,753 4 39,043- 13- 95-97 43,233 25,998 60 5,114 12 20,884- 48- 96-98 24,680 21,662 88 4,514 18 17,148- 69- 97-99 19,669 14,101 72 1,689 9 12,412- 63- 98-00 76,154 9,735 13 1,337 2 8,398- 11- 99-01 74,191 5,237 7 10 0 5,227- 7- 00-02 84,362 9,555 11 356 0 9,199- 11- 01-03 29,077 14,831 51 1,007 3 13,824- 48- 02-04 39,546 27,125 69 2,330 6 24,795- 63- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 711 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 03-05 46,091 33,058 72 3,978 9 29,080- 63- 04-06 54,387 32,116 59 5,377 10 26,738- 49- 05-07 51,039 27,179 53 6,854 13 20,325- 40- 06-08 90,935 28,770 32 6,578 7 22,192- 24- 07-09 94,866 29,717 31 4,741 5 24,975- 26- 08-10 99,840 38,266 38 3,688 4 34,578- 35- 09-11 63,794 41,605 65 3,961 6 37,644- 59- 10-12 93,198 48,102 52 7,614 8 40,488- 43- 11-13 100,503 44,816 45 22,346 22 22,470- 22- 12-14 117,814 52,464 45 24,143 20 28,320- 24- 13-15 87,219 47,103 54 21,010 24 26,094- 30- 14-16 92,288 58,099 63 7,897 9 50,202- 54- 15-17 91,814 41,577 45 6,129 7 35,448- 39- FIVE-YEAR AVERAGE 13-17 94,912 47,930 50 15,843 17 32,087- 34- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 712 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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- 2012 1,300,661 540,498 42 174,442 13 366,056- 28- 2013 914,160 471,149 52 185,569 20 285,580- 31- 2014 772,549 442,944 57 100,317 13 342,626- 44- 2015 1,158,187 438,038 38 126,684 11 311,355- 27- 2016 1,056,605 492,291 47 157,468 15 334,823- 32- 2017 989,160 366,454 37 47,168 5 319,286- 32- TOTAL 16,881,071 7,517,166 45 2,502,623 15 5,014,543- 30- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 713 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 THREE-YEAR MOVING AVERAGES 03-05 752,287 291,456 39 134,067 18 157,389- 21- 04-06 751,857 293,967 39 100,753 13 193,214- 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- 08-10 776,646 426,079 55 102,457 13 323,622- 42- 09-11 883,177 528,301 60 102,007 12 426,294- 48- 10-12 1,020,324 566,792 56 122,781 12 444,011- 44- 11-13 1,121,828 567,953 51 165,249 15 402,704- 36- 12-14 995,790 484,864 49 153,443 15 331,421- 33- 13-15 948,299 450,711 48 137,523 15 313,187- 33- 14-16 995,780 457,758 46 128,157 13 329,601- 33- 15-17 1,067,984 432,261 40 110,440 10 321,821- 30- FIVE-YEAR AVERAGE 13-17 978,132 442,175 45 123,441 13 318,734- 33- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 714 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY 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 66,355 3,165 5 123 0 3,042- 5- 2001 1,605 3,473 216 0 3,473- 216- 2002 4,748- 65,669- 399 8- 66,067 2003 11,619 4,272 37 396 3 3,876- 33- 2004 24,165 3,954 16 1,825 8 2,130- 9- 2005 30,649 6,449 21 1,919 6 4,530- 15- 2006 26,711 3,749 14 1,845 7 1,904- 7- 2007 58,919 11,558 20 2,663 5 8,895- 15- 2008 43,078 36,634 85 5,555 13 31,079- 72- 2009 40,085 25,733 64 2,244 6 23,489- 59- 2010 38,081 38,074 100 1,483 4 36,591- 96- 2011 41,974 41,997 100 2,795 7 39,202- 93- 2012 46,165 31,594 68 7,873 17 23,721- 51- 2013 40,904 27,303 67 4,465 11 22,838- 56- 2014 36,300 27,510 76 2,113 6 25,397- 70- 2015 36,204 20,646 57 3,828 11 16,819- 46- 2016 44,970 16,910 38 5,779 13 11,130- 25- 2017 23,421 8,887 38 1,978 8 6,909- 30- TOTAL 606,457 246,240 41 47,282 8 198,958- 33- THREE-YEAR MOVING AVERAGES 00-02 21,071 19,677- 93- 174 1 19,851 94 01-03 2,825 19,308- 683- 265 9 19,573 693 02-04 10,345 19,148- 185- 873 8 20,021 194 03-05 22,145 4,892 22 1,380 6 3,512- 16- 04-06 27,175 4,718 17 1,863 7 2,855- 11- 05-07 38,760 7,252 19 2,142 6 5,110- 13- 06-08 42,903 17,314 40 3,355 8 13,960- 33- 07-09 47,360 24,642 52 3,487 7 21,155- 45- 08-10 40,414 33,480 83 3,094 8 30,386- 75- 09-11 40,047 35,268 88 2,174 5 33,094- 83- 10-12 42,073 37,222 88 4,050 10 33,171- 79- 11-13 43,014 33,631 78 5,044 12 28,587- 66- 12-14 41,123 28,802 70 4,817 12 23,985- 58- 13-15 37,803 25,153 67 3,468 9 21,685- 57- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 715 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY 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 THREE-YEAR MOVING AVERAGES 14-16 39,158 21,689 55 3,907 10 17,782- 45- 15-17 34,865 15,481 44 3,862 11 11,619- 33- FIVE-YEAR AVERAGE 13-17 36,360 20,251 56 3,632 10 16,619- 46- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 716 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 37,112 2,414 7 1,042 3 1,373- 4- 2001 3,975 0 0 0 2002 6,422 9,120 142 2,879 45 6,240- 97- 2003 7,979 5,129 64 330 4 4,798- 60- 2004 8,218 5,357 65 1,565 19 3,791- 46- 2005 13,106 19,462 148 1,807 14 17,655- 135- 2006 8,720 8,540 98 1,171 13 7,369- 85- 2007 14,645 8,886 61 3,040 21 5,847- 40- 2008 58,643 22,137 38 1,292 2 20,845- 36- 2009 37,736 24,667 65 6,691 18 17,977- 48- 2010 22,539 28,583 127 2,814 12 25,769- 114- 2011 28,911 27,660 96 6,788 23 20,872- 72- 2012 61,693 44,880 73 18,969 31 25,911- 42- 2013 35,195 28,815 82 1,746 5 27,069- 77- 2014 41,589 33,487 81 4,388 11 29,098- 70- 2015 39,900 24,328 61 2,651 7 21,677- 54- 2016 39,154 24,264 62 6,241 16 18,022- 46- 2017 23,008 12,295 53 4,932 21 7,363- 32- TOTAL 488,547 330,023 68 68,347 14 261,676- 54- THREE-YEAR MOVING AVERAGES 00-02 15,837 3,845 24 1,307 8 2,538- 16- 01-03 6,126 4,749 78 1,070 17 3,680- 60- 02-04 7,540 6,535 87 1,592 21 4,943- 66- 03-05 9,768 9,982 102 1,234 13 8,748- 90- 04-06 10,015 11,120 111 1,514 15 9,605- 96- 05-07 12,157 12,296 101 2,006 16 10,290- 85- 06-08 27,336 13,188 48 1,834 7 11,353- 42- 07-09 37,008 18,564 50 3,674 10 14,889- 40- 08-10 39,640 25,129 63 3,599 9 21,530- 54- 09-11 29,729 26,970 91 5,431 18 21,539- 72- 10-12 37,715 33,707 89 9,524 25 24,184- 64- 11-13 41,933 33,785 81 9,168 22 24,617- 59- 12-14 46,159 35,727 77 8,368 18 27,359- 59- 13-15 38,895 28,877 74 2,928 8 25,948- 67- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 717 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 THREE-YEAR MOVING AVERAGES 14-16 40,214 27,359 68 4,427 11 22,933- 57- 15-17 34,021 20,295 60 4,608 14 15,687- 46- FIVE-YEAR AVERAGE 13-17 35,769 24,638 69 3,992 11 20,646- 58- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 718 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1992 42,706 19,790 46 3,695 9 16,095- 38- 1993 27,137 15,233 56 1,363 5 13,870- 51- 1994 13,846 13,908 100 7,169 52 6,740- 49- 1995 13,824 10,369 75 1,718- 12- 12,087- 87- 1996 609 1,652 271 121 20 1,531- 251- 1997 544 519 95 18 3 501- 92- 1998 740 932 126 47 6 885- 120- 1999 2000 34,856 464 1 0 464- 1- 2001 8,357 593 7 0 593- 7- 2002 9,316 10,046 108 49 1 9,996- 107- 2003 15,596 11,234 72 515 3 10,720- 69- 2004 12,718 16,716 131 513 4 16,203- 127- 2005 19,677 9,394 48 0 9,394- 48- 2006 9,747 13,381 137 0 13,381- 137- 2007 8,135 11,205 138 746 9 10,459- 129- 2008 8,329 10,227 123 49 1 10,178- 122- 2009 9,174 11,307 123 35 0 11,273- 123- 2010 8,747 12,862 147 121 1 12,741- 146- 2011 11,728 16,759 143 163 1 16,596- 142- 2012 10,032 10,244 102 607 6 9,637- 96- 2013 8,919 11,233 126 1,327 15 9,906- 111- 2014 8,432 8,750 104 62 1 8,687- 103- 2015 9,442 12,559 133 46 0 12,513- 133- 2016 11,176 5,972 53 810 7 5,162- 46- 2017 2,785 2,134 77 364 13 1,770- 64- TOTAL 306,570 237,482 77 16,102 5 221,380- 72- 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- 99-01 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 719 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 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- 08-10 8,750 11,465 131 68 1 11,397- 130- 09-11 9,883 13,643 138 106 1 13,537- 137- 10-12 10,169 13,288 131 297 3 12,991- 128- 11-13 10,226 12,745 125 699 7 12,046- 118- 12-14 9,128 10,076 110 665 7 9,410- 103- 13-15 8,931 10,847 121 479 5 10,369- 116- 14-16 9,684 9,094 94 306 3 8,787- 91- 15-17 7,801 6,888 88 407 5 6,482- 83- FIVE-YEAR AVERAGE 13-17 8,151 8,130 100 522 6 7,608- 93- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 720 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 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- 2012 61,184 38,672 63 4,955 8 33,717- 55- 2013 50,449 30,001 59 3,393 7 26,607- 53- 2014 65,845 33,137 50 574 1 32,563- 49- 2015 53,894 21,983 41 581 1 21,402- 40- 2016 85,229 43,516 51 1,539 2 41,977- 49- 2017 62,371 27,483 44 1,763 3 25,721- 41- TOTAL 1,283,134 711,059 55 77,526 6 633,533- 49- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 721 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 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- 08-10 64,958 40,104 62 2,283 4 37,821- 58- 09-11 55,180 37,316 68 2,057 4 35,260- 64- 10-12 59,516 38,768 65 2,788 5 35,981- 60- 11-13 57,562 30,831 54 3,082 5 27,749- 48- 12-14 59,160 33,937 57 2,974 5 30,962- 52- 13-15 56,730 28,374 50 1,516 3 26,857- 47- 14-16 68,323 32,879 48 898 1 31,981- 47- 15-17 67,165 30,994 46 1,294 2 29,700- 44- FIVE-YEAR AVERAGE 13-17 63,558 31,224 49 1,570 2 29,654- 47- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 722 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 1,546 1,546- 1994 1995 8,463 8,463- 1996 1,024 0 0 0 1997 3,449 0 0 0 1998 7,001 0 0 0 1999 2000 2001 2002 3,271 0 0 0 2003 9,707 0 0 0 2004 127,906 26,390 21 0 26,390- 21- 2005 65,384 50,450 77 0 50,450- 77- 2006 42,393 16,343 39 0 16,343- 39- 2007 12,827 1,447 11 0 1,447- 11- 2008 71,526 1,016 1 0 1,016- 1- 2009 19,839 1,363 7 0 1,363- 7- 2010 7,599 794 10 0 794- 10- 2011 39,704 5,939 15 0 5,939- 15- 2012 36,168 9,183 25 0 9,183- 25- 2013 90,320 43,897 49 0 43,897- 49- 2014 88,045 47,647 54 0 47,647- 54- 2015 89,504 4,447 5 0 4,447- 5- 2016 313,479 116,575 37 0 116,575- 37- 2017 129,433 87,930 68 0 87,930- 68- TOTAL 1,158,580 423,428 37 0 423,428- 37- THREE-YEAR MOVING AVERAGES 93-95 3,336 3,336- 94-96 341 2,821 826 0 2,821- 826- 95-97 1,491 2,821 189 0 2,821- 189- 96-98 3,825 0 0 0 97-99 3,483 0 0 0 98-00 2,334 0 0 0 99-01 00-02 1,090 0 0 0 01-03 4,326 0 0 0 02-04 46,962 8,797 19 0 8,797- 19- 03-05 67,666 25,613 38 0 25,613- 38- 04-06 78,561 31,061 40 0 31,061- 40- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 723 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 THREE-YEAR MOVING AVERAGES 05-07 40,201 22,747 57 0 22,747- 57- 06-08 42,249 6,268 15 0 6,268- 15- 07-09 34,731 1,275 4 0 1,275- 4- 08-10 32,988 1,057 3 0 1,057- 3- 09-11 22,381 2,699 12 0 2,699- 12- 10-12 27,824 5,305 19 0 5,305- 19- 11-13 55,397 19,673 36 0 19,673- 36- 12-14 71,511 33,576 47 0 33,576- 47- 13-15 89,290 31,997 36 0 31,997- 36- 14-16 163,676 56,223 34 0 56,223- 34- 15-17 177,472 69,651 39 0 69,651- 39- FIVE-YEAR AVERAGE 13-17 142,156 60,099 42 0 60,099- 42- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 724 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 2012 179,844 0 9,704 5 9,704 5 2013 195,649 0 6,380 3 6,380 3 2014 62,469 0 4,304 7 4,304 7 2015 162,406 0 5,312 3 5,312 3 2016 132,877 0 3,259 2 3,259 2 2017 80,186 0 22,950 29 22,950 29 TOTAL 3,217,877 0 188,413 6 188,413 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 725 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 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- 08-10 207,980 0 7,381 4 7,381 4 09-11 197,680 0 9,912 5 9,912 5 10-12 131,490 0 9,969 8 9,969 8 11-13 160,480 0 10,107 6 10,107 6 12-14 145,987 0 6,796 5 6,796 5 13-15 140,175 0 5,332 4 5,332 4 14-16 119,250 0 4,292 4 4,292 4 15-17 125,156 0 10,507 8 10,507 8 FIVE-YEAR AVERAGE 13-17 126,717 0 8,441 7 8,441 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 726 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 2012 173,515 0 10,150 6 10,150 6 2013 1,228- 1,228- 2014 54,789 0 2,378 4 2,378 4 2015 39,045 0 69- 0 69- 0 2016 550 550 2017 116,978 0 6,500 6 6,500 6 TOTAL 2,912,579 1,442 0 170,572 6 169,130 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 727 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 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 08-10 171,310 481 0 5,403 3 4,922 3 09-11 143,210 481 0 5,922 4 5,441 4 10-12 98,578 481 0 5,192 5 4,711 5 11-13 83,135 0 4,369 5 4,369 5 12-14 76,101 0 3,766 5 3,766 5 13-15 31,278 0 360 1 360 1 14-16 31,278 0 953 3 953 3 15-17 52,008 0 2,327 4 2,327 4 FIVE-YEAR AVERAGE 13-17 42,162 0 1,626 4 1,626 4 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 728 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 0 0 0 1998 1999 6,970 0 0 0 2000 24,823 0 0 0 2001 17,772 0 0 0 2002 19,600 0 3,314 17 3,314 17 2003 20,701 0 820- 4- 820- 4- 2004 5,706 0 1,176 21 1,176 21 2005 4,421 0 334- 8- 334- 8- 2006 83,301 0 17,561 21 17,561 21 2007 71,055 0 342- 0 342- 0 2008 1,480 71 5 976- 66- 1,047- 71- 2009 1,028 0 1,044- 102- 1,044- 102- 2010 529- 529- 2011 2,607 0 59- 2- 59- 2- 2012 41,269 295 1 100 0 195- 0 2013 7,528 0 6,400 85 6,400 85 2014 2015 2016 2017 700 700 TOTAL 342,089 366 0 25,146 7 24,780 7 THREE-YEAR MOVING AVERAGES 92-94 699 0 0 0 93-95 94-96 95-97 10,577 0 0 0 96-98 10,577 0 0 0 97-99 12,900 0 0 0 98-00 10,598 0 0 0 99-01 16,522 0 0 0 00-02 20,732 0 1,105 5 1,105 5 01-03 19,358 0 831 4 831 4 02-04 15,336 0 1,223 8 1,223 8 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 729 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 10,276 0 7 0 7 0 04-06 31,143 0 6,134 20 6,134 20 05-07 52,926 0 5,628 11 5,628 11 06-08 51,945 24 0 5,414 10 5,391 10 07-09 24,521 24 0 787- 3- 811- 3- 08-10 836 24 3 850- 102- 873- 104- 09-11 1,212 0 544- 45- 544- 45- 10-12 14,626 98 1 163- 1- 261- 2- 11-13 17,135 98 1 2,147 13 2,049 12 12-14 16,266 98 1 2,167 13 2,068 13 13-15 2,509 0 2,133 85 2,133 85 14-16 15-17 233 233 FIVE-YEAR AVERAGE 13-17 1,506 0 1,420 94 1,420 94 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 730 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 124,338 0 20,815 17 20,815 17 2001 27,527 0 9,397 34 9,397 34 2002 317,433 0 45,029 14 45,029 14 2003 47,224 0 2,817- 6- 2,817- 6- 2004 8,946 8,946 2005 4,171- 4,171- 2006 21,863 0 140- 1- 140- 1- 2007 163,120 0 17,619 11 17,619 11 2008 232,915 0 34,776 15 34,776 15 2009 245,596 0 27,258 11 27,258 11 2010 242,288 0 28,195 12 28,195 12 2011 150,118 0 24,201 16 24,201 16 2012 78,742 0 7,209 9 7,209 9 2013 78,626 0 11,262 14 11,262 14 2014 105,034 0 5,829 6 5,829 6 2015 58,129 0 1,284 2 1,284 2 2016 2017 333,733 0 39,500 12 39,500 12 TOTAL 2,226,684 0 274,192 12 274,192 12 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 1,545 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 26,551 12 26,551 12 10-12 157,049 0 19,868 13 19,868 13 11-13 102,495 0 14,224 14 14,224 14 12-14 87,467 0 8,100 9 8,100 9 13-15 80,596 0 6,125 8 6,125 8 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 731 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 THREE-YEAR MOVING AVERAGES 14-16 54,387 0 2,371 4 2,371 4 15-17 130,621 0 13,595 10 13,595 10 FIVE-YEAR AVERAGE 13-17 115,104 0 11,575 10 11,575 10 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 732 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 373,372 0 285,641 77 285,641 77 1993 1994 664,418 0 324,449 49 324,449 49 1995 377,005 0 216,327 57 216,327 57 1996 1,511,878 0 798,716 53 798,716 53 1997 578,053 0 15,398- 3- 15,398- 3- 1998 107,567- 0 58,000 54- 58,000 54- 1999 545,666 0 164,278 30 164,278 30 2000 1,269,949 0 212,597 17 212,597 17 2001 727,727 0 248,424 34 248,424 34 2002 477,298 0 86,449 18 86,449 18 2003 2,263,746 0 586,891 26 586,891 26 2004 1,011,270 0 82,434 8 82,434 8 2005 700,980 6,705 1 238,029 34 231,324 33 2006 2,207,595 4,182 0 98,549 4 94,367 4 2007 3,276,691 20,544 1 491,626 15 471,082 14 2008 1,109,122 6,918 1 217,067 20 210,148 19 2009 989,141 0 45,699 5 45,699 5 2010 1,768,137 10,825 1 344,920 20 334,095 19 2011 1,563,332 71,167 5 237,611 15 166,444 11 2012 2,383,136 84,733 4 395,197 17 310,464 13 2013 1,354,855 26,270 2 968,636 71 942,366 70 2014 604,377 165,372 27 186,712 31 21,341 4 2015 1,554,666 81,227 5 167,425 11 86,197 6 2016 4,640,545 51,610 1 904,555 19 852,945 18 2017 3,006,517 41,934 1 459,253 15 417,319 14 TOTAL 34,851,907 571,488 2 7,804,086 22 7,232,598 21 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 01-03 1,156,257 0 307,255 27 307,255 27 02-04 1,250,771 0 251,925 20 251,925 20 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 733 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING 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 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 08-10 1,288,800 5,914 0 202,562 16 196,647 15 09-11 1,440,203 27,331 2 209,410 15 182,079 13 10-12 1,904,868 55,575 3 325,910 17 270,334 14 11-13 1,767,108 60,723 3 533,815 30 473,091 27 12-14 1,447,456 92,125 6 516,849 36 424,724 29 13-15 1,171,299 90,956 8 440,924 38 349,968 30 14-16 2,266,529 99,403 4 419,564 19 320,161 14 15-17 3,067,242 58,257 2 510,411 17 452,154 15 FIVE-YEAR AVERAGE 13-17 2,232,192 73,283 3 537,316 24 464,034 21 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 734 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming &$/,)251,$ 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 735 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming 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- 2012 2013 2014 12,755 0 0 0 2015 133 17,621 0 17,621- 2016 2017 2,258 0 0 0 TOTAL 103,814 36,740 35 0 36,740- 35- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 736 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 07-09 10,183 136 1 0 136- 1- 08-10 10,183 30 0 0 30- 0 09-11 17,129 1,792 10 0 1,792- 10- 10-12 6,986 1,762 25 0 1,762- 25- 11-13 6,986 1,762 25 0 1,762- 25- 12-14 4,252 0 0 0 13-15 4,296 5,874 137 0 5,874- 137- 14-16 4,296 5,874 137 0 5,874- 137- 15-17 797 5,874 737 0 5,874- 737- FIVE-YEAR AVERAGE 13-17 3,029 3,524 116 0 3,524- 116- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 737 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 90,347 53,190 59 0 53,190- 59- 2007 99,515 14,895 15 0 14,895- 15- 2008 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- 2012 66,611 48,189 72 5,100 8 43,089- 65- 2013 70,989 44,098 62 0 44,098- 62- 2014 763,085 35,048 5 0 35,048- 5- 2015 372,061- 67,699 18- 0 67,699- 18 2016 55,604 73,486- 132- 0 73,486 132 2017 226,238 7,271 3 0 7,271- 3- TOTAL 3,070,009 964,614 31 30,024 1 934,590- 30- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 738 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 THREE-YEAR MOVING AVERAGES 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- 08-10 274,809 132,054 48 0 132,054- 48- 09-11 317,664 45,703 14 0 45,703- 14- 10-12 103,558 42,859 41 1,700 2 41,159- 40- 11-13 122,838 36,957 30 1,700 1 35,257- 29- 12-14 300,228 42,445 14 1,700 1 40,745- 14- 13-15 154,004 48,948 32 0 48,948- 32- 14-16 148,876 9,754 7 0 9,754- 7- 15-17 30,073- 495 2- 0 495- 2 FIVE-YEAR AVERAGE 13-17 148,771 16,126 11 0 16,126- 11- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 739 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 113,530 238,642 210 5,014 4 233,628- 206- 2013 152,215 1,157,386 760 14,995 10 1,142,391- 751- 2014 204,121 328,138 161 10,608 5 317,529- 156- 2015 17,950 230,676 21,856 122 208,820- 2016 119,885 334,453 279 9,078 8 325,375- 271- 2017 56,845 129,865 228 9,361 16 120,504- 212- TOTAL 5,239,612 8,171,015 156 218,819 4 7,952,196- 152- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 740 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 118,118 234,401 198 5,313 4 229,088- 194- 09-11 118,022 258,286 219 6,060 5 252,227- 214- 10-12 123,245 250,117 203 4,411 4 245,707- 199- 11-13 139,110 577,889 415 8,506 6 569,383- 409- 12-14 156,622 574,722 367 10,206 7 564,516- 360- 13-15 124,762 572,067 459 15,820 13 556,247- 446- 14-16 113,985 297,756 261 13,847 12 283,908- 249- 15-17 64,893 231,665 357 13,432 21 218,233- 336- FIVE-YEAR AVERAGE 13-17 110,203 436,104 396 13,180 12 422,924- 384- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 741 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 11 127,315- 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- 2012 27,674 29,838 108 2,518 9 27,320- 99- 2013 145,580 135,068 93 16,763 12 118,305- 81- 2014 253,664 20,337 8 2,913 1 17,424- 7- 2015 17,789 33,725 190 419 2 33,306- 187- 2016 17,866 13,048 73 3,096 17 9,953- 56- 2017 53,227 29,447 55 8,306 16 21,141- 40- TOTAL 2,764,103 2,103,520 76 151,645 5 1,951,874- 71- THREE-YEAR MOVING AVERAGES 92-94 244,054 184,166 75 10,010 4 174,156- 71- 93-95 230,599 189,413 82 4,256 2 185,157- 80- 94-96 180,238 161,975 90 3,747 2 158,228- 88- 95-97 119,769 137,853 115 8,294 7 129,559- 108- 96-98 110,356 120,875 110 9,712 9 111,163- 101- 97-99 80,484 113,436 141 9,898 12 103,538- 129- 98-00 154,248 88,076 57 3,724 2 84,352- 55- 99-01 151,825 67,832 45 5,850 4 61,981- 41- 00-02 169,718 56,504 33 5,263 3 51,241- 30- 01-03 69,701 51,382 74 6,441 9 44,942- 64- 02-04 66,051 47,564 72 2,356 4 45,208- 68- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 742 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 82,875 79,091 95 4,248 5 74,843- 90- 04-06 72,756 82,263 113 3,534 5 78,730- 108- 05-07 62,384 82,732 133 4,248 7 78,484- 126- 06-08 44,699 49,965 112 1,863 4 48,101- 108- 07-09 46,655 39,101 84 3,514 8 35,587- 76- 08-10 38,160 38,104 100 3,899 10 34,205- 90- 09-11 53,024 45,690 86 5,807 11 39,884- 75- 10-12 51,476 41,123 80 4,533 9 36,590- 71- 11-13 89,647 73,617 82 8,904 10 64,713- 72- 12-14 142,306 61,748 43 7,398 5 54,350- 38- 13-15 139,011 63,043 45 6,698 5 56,345- 41- 14-16 96,440 22,370 23 2,142 2 20,228- 21- 15-17 29,627 25,407 86 3,940 13 21,467- 72- FIVE-YEAR AVERAGE 13-17 97,625 46,325 47 6,299 6 40,026- 41- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 743 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 16,955 6,269 37 89 1 6,180- 36- 2013 9,256 16,546 179 803 9 15,743- 170- 2014 15,787 7,645 48 45 0 7,600- 48- 2015 58,290 9,233 16 3,220 6 6,013- 10- 2016 1,861- 8,365 450- 429 23- 7,935- 426 2017 9,657 8,697 90 0 8,697- 90- TOTAL 503,060 235,068 47 13,807 3 221,261- 44- THREE-YEAR MOVING AVERAGES 92-94 67,571 16,262 24 850 1 15,412- 23- 93-95 61,979 17,132 28 645 1 16,486- 27- 94-96 56,524 12,575 22 513 1 12,061- 21- 95-97 7,726 5,758 75 305 4 5,453- 71- 96-98 19,205 8,739 46 942 5 7,797- 41- 97-99 16,925 8,015 47 884 5 7,131- 42- 98-00 19,390 6,979 36 846 4 6,133- 32- 99-01 6,722 2,264 34 0 2,264- 34- 00-02 8,378 4,081 49 0 4,081- 49- 01-03 5,327 5,927 111 176 3 5,751- 108- 02-04 4,140 6,283 152 320 8 5,963- 144- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 744 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 8,083 5,744 71 324 4 5,421- 67- 04-06 11,361 6,223 55 147 1 6,075- 53- 05-07 16,775 8,747 52 235 1 8,512- 51- 06-08 17,836 12,232 69 534 3 11,698- 66- 07-09 16,452 12,070 73 710 4 11,360- 69- 08-10 12,343 12,140 98 479 4 11,661- 94- 09-11 7,147 8,785 123 215 3 8,570- 120- 10-12 9,483 8,308 88 68 1 8,239- 87- 11-13 10,202 9,369 92 336 3 9,033- 89- 12-14 13,999 10,153 73 312 2 9,841- 70- 13-15 27,778 11,141 40 1,356 5 9,785- 35- 14-16 24,072 8,414 35 1,231 5 7,183- 30- 15-17 22,029 8,765 40 1,216 6 7,548- 34- FIVE-YEAR AVERAGE 13-17 18,226 10,097 55 899 5 9,198- 50- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 745 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 9,679 11,672 121 0 11,672- 121- 2007 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- 2012 51,054 16,821 33 187 0 16,633- 33- 2013 13,110 32,411 247 507 4 31,905- 243- 2014 130,903 30,643 23 1,325 1 29,318- 22- 2015 32,407- 2,525 8- 0 2,525- 8 2016 27,767 41,465 149 4,584 17 36,881- 133- 2017 22,640 18,500 82 0 18,500- 82- TOTAL 960,761 398,472 41 18,195 2 380,277- 40- THREE-YEAR MOVING AVERAGES 92-94 156,446 13,320 9 776 0 12,544- 8- 93-95 116,570 13,762 12 357 0 13,405- 11- 94-96 109,755 14,413 13 580 1 13,833- 13- 95-97 10,939 11,376 104 575 5 10,802- 99- 96-98 14,152 12,158 86 848 6 11,310- 80- 97-99 8,316 6,794 82 443 5 6,351- 76- 98-00 14,934 4,576 31 342 2 4,234- 28- 99-01 12,820 444 3 0 444- 3- 00-02 14,816 4,114 28 0 4,114- 28- 01-03 6,990 5,146 74 0 5,146- 74- 02-04 7,964 11,444 144 523 7 10,922- 137- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 746 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 17,361 26,248 151 1,227 7 25,022- 144- 04-06 19,819 29,006 146 1,227 6 27,779- 140- 05-07 25,587 28,608 112 955 4 27,653- 108- 06-08 25,779 14,985 58 800 3 14,185- 55- 07-09 27,662 15,475 56 945 3 14,530- 53- 08-10 21,495 12,044 56 694 3 11,351- 53- 09-11 17,552 10,850 62 145 1 10,705- 61- 10-12 29,460 12,076 41 62 0 12,013- 41- 11-13 29,030 20,185 70 231 1 19,954- 69- 12-14 65,022 26,625 41 673 1 25,952- 40- 13-15 37,202 21,860 59 611 2 21,249- 57- 14-16 42,087 24,878 59 1,970 5 22,908- 54- 15-17 6,000 20,830 347 1,528 25 19,302- 322- FIVE-YEAR AVERAGE 13-17 32,402 25,109 77 1,283 4 23,826- 74- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 747 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 215,331 115,068 53 25,393 12 89,675- 42- 2013 270,212 208,174 77 58,825 22 149,349- 55- 2014 311,573 146,438 47 42,277 14 104,161- 33- 2015 249,399 121,623 49 5,489 2 116,135- 47- 2016 255,764 110,041 43 15,846 6 94,196- 37- 2017 236,728 99,956 42 7,355 3 92,601- 39- TOTAL 5,054,003 2,841,785 56 523,493 10 2,318,292- 46- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 748 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 248,643 151,519 61 25,544 10 125,975- 51- 09-11 218,390 140,443 64 12,655 6 127,788- 59- 10-12 208,397 130,779 63 11,570 6 119,209- 57- 11-13 236,032 162,445 69 28,609 12 133,836- 57- 12-14 265,705 156,560 59 42,165 16 114,395- 43- 13-15 277,061 158,745 57 35,530 13 123,215- 44- 14-16 272,246 126,034 46 21,204 8 104,831- 39- 15-17 247,297 110,540 45 9,563 4 100,977- 41- FIVE-YEAR AVERAGE 13-17 264,735 137,247 52 25,958 10 111,288- 42- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 749 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY 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 50,543 618 1 0 618- 1- 2001 3,000 0 0 0 2002 117 1,792 14 12 1,778- 2003 1,443 3,745 260 4 0 3,741- 259- 2004 1,907 1,815 95 529 28 1,285- 67- 2005 123 1,031 838 2 1 1,029- 837- 2006 11,354 4,264 38 3 0 4,261- 38- 2007 2,219 6,581 297 1,298 58 5,283- 238- 2008 25,681 11,210 44 575 2 10,635- 41- 2009 14,554 15,319 105 1,803 12 13,516- 93- 2010 21,708 8,174 38 1,142 5 7,032- 32- 2011 19,187 11,878 62 541 3 11,337- 59- 2012 16,369 11,419 70 704 4 10,716- 65- 2013 11,997 8,565 71 946 8 7,619- 64- 2014 13,713 12,701 93 1,075 8 11,626- 85- 2015 13,620 9,099 67 2,169 16 6,930- 51- 2016 10,419 11,531 111 2,466 24 9,065- 87- 2017 11,236 5,916 53 1,053 9 4,863- 43- TOTAL 229,188 125,657 55 14,323 6 111,334- 49- THREE-YEAR MOVING AVERAGES 00-02 17,887 803 4 5 0 798- 4- 01-03 1,520 1,846 121 6 0 1,840- 121- 02-04 1,156 2,450 212 182 16 2,268- 196- 03-05 1,158 2,197 190 178 15 2,019- 174- 04-06 4,461 2,370 53 178 4 2,192- 49- 05-07 4,565 3,959 87 434 10 3,524- 77- 06-08 13,084 7,352 56 625 5 6,726- 51- 07-09 14,151 11,037 78 1,225 9 9,811- 69- 08-10 20,647 11,568 56 1,173 6 10,394- 50- 09-11 18,483 11,790 64 1,162 6 10,628- 58- 10-12 19,088 10,490 55 796 4 9,695- 51- 11-13 15,851 10,621 67 730 5 9,891- 62- 12-14 14,026 10,895 78 908 6 9,987- 71- 13-15 13,110 10,121 77 1,396 11 8,725- 67- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 750 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY 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 THREE-YEAR MOVING AVERAGES 14-16 12,584 11,110 88 1,903 15 9,207- 73- 15-17 11,758 8,849 75 1,896 16 6,953- 59- FIVE-YEAR AVERAGE 13-17 12,197 9,562 78 1,542 13 8,021- 66- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 751 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 19,065 10,746 56 7,933 42 2,812- 15- 2013 7,756 5,535 71 0 5,535- 71- 2014 8,092 5,875 73 2,894 36 2,981- 37- 2015 8,715 4,613 53 0 4,613- 53- 2016 12,378 7,859 63 660 5 7,199- 58- 2017 10,816 3,447 32 42 0 3,405- 31- TOTAL 168,444 103,381 61 13,319 8 90,062- 53- 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- 10-12 11,395 9,386 82 2,664 23 6,722- 59- 11-13 11,242 8,498 76 2,644 24 5,854- 52- 12-14 11,638 7,385 63 3,609 31 3,776- 32- 13-15 8,188 5,341 65 965 12 4,376- 53- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 752 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 9,728 6,116 63 1,185 12 4,931- 51- 15-17 10,637 5,306 50 234 2 5,072- 48- FIVE-YEAR AVERAGE 13-17 9,551 5,466 57 719 8 4,747- 50- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 753 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1,826 1,271 70 0 1,271- 70- 2008 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- 2012 576 986 171 0 986- 171- 2013 294 790 269 0 790- 269- 2014 316 316 100 0 316- 100- 2015 799 295 37 0 295- 37- 2016 1,952 1,590 81 0 1,590- 81- 2017 3,044 3,444 113 0 3,444- 113- TOTAL 64,145 63,168 98 2,815 4 60,353- 94- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 754 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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- 08-10 689 1,150 167 85 12 1,065- 155- 09-11 671 1,524 227 85 13 1,440- 215- 10-12 730 1,568 215 0 1,568- 215- 11-13 635 1,290 203 0 1,290- 203- 12-14 395 697 176 0 697- 176- 13-15 470 467 99 0 467- 99- 14-16 1,022 734 72 0 734- 72- 15-17 1,932 1,776 92 0 1,776- 92- FIVE-YEAR AVERAGE 13-17 1,281 1,287 100 0 1,287- 100- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 755 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming PACIFICORP CALIFORNIA 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 88- 1,820 674 767- 1,146- 1993 14,079 1,301 9 38 0 1,263- 9- 1994 147 41 28 9 6 32- 21- 1995 1,681 3,045 181 42 2 3,004- 179- 1996 938 1,005 107 42 4 963- 103- 1997 3,791 4,024 106 68 2 3,956- 104- 1998 2,198 3,540 161 73 3 3,467- 158- 1999 2000 9,378 4,260 45 0 4,260- 45- 2001 1,699 275 16 0 275- 16- 2002 3,136 1,259 40 0 1,259- 40- 2003 2,280 3,539 155 0 3,539- 155- 2004 4,824 3,989 83 0 3,989- 83- 2005 921 56 6 0 56- 6- 2006 1,723 11,043 641 1,833 106 9,210- 535- 2007 24,004 1,891 8 59 0 1,832- 8- 2008 4,941 1,837 37 0 1,837- 37- 2009 1,162 1,557 134 99 8 1,458- 125- 2010 364 914 251 0 914- 251- 2011 599 1,142 191 0 1,142- 191- 2012 4,983 1,028 21 0 1,028- 21- 2013 8,389 3,995 48 0 3,995- 48- 2014 7,728 3,013 39 0 3,013- 39- 2015 5,623 1,682 30 0 1,682- 30- 2016 7,316 4,913 67 0 4,913- 67- 2017 3,974 2,036 51 0 2,036- 51- TOTAL 115,791 63,203 55 2,936 3 60,268- 52- 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- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 756 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming PACIFICORP CALIFORNIA 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 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- 08-10 2,156 1,436 67 33 2 1,403- 65- 09-11 709 1,204 170 33 5 1,171- 165- 10-12 1,982 1,028 52 0 1,028- 52- 11-13 4,657 2,055 44 0 2,055- 44- 12-14 7,033 2,678 38 0 2,678- 38- 13-15 7,247 2,896 40 0 2,896- 40- 14-16 6,889 3,202 46 0 3,202- 46- 15-17 5,638 2,877 51 0 2,877- 51- FIVE-YEAR AVERAGE 13-17 6,606 3,128 47 0 3,128- 47- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 757 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming PACIFICORP CALIFORNIA 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 1997 6,110 491 8 0 491- 8- 1998 1999 2000 2001 2002 2003 18,136 0 0 0 2004 15,998 3,831 24 0 3,831- 24- 2005 51,923 51,923- 2006 12,614 1,512 12 0 1,512- 12- 2007 2008 7,058 8,000 113 4,850 69 3,150- 45- 2009 19,253 380 2 0 380- 2- 2010 4,187 3,077 73 0 3,077- 73- 2011 1,041 110 11 0 110- 11- 2012 22,376 621 3 0 621- 3- 2013 83,396 26,844 32 0 26,844- 32- 2014 7,882 7,191 91 0 7,191- 91- 2015 11,640 728 6 0 728- 6- 2016 2,067 323 16 0 323- 16- 2017 9,189 2,618 28 0 2,618- 28- TOTAL 220,947 107,649 49 4,850 2 102,799- 47- THREE-YEAR MOVING AVERAGES 97-99 2,037 164 8 0 164- 8- 98-00 99-01 00-02 01-03 6,045 0 0 0 02-04 11,378 1,277 11 0 1,277- 11- 03-05 11,378 18,585 163 0 18,585- 163- 04-06 9,538 19,089 200 0 19,089- 200- 05-07 4,205 17,812 424 0 17,812- 424- 06-08 6,557 3,171 48 1,617 25 1,554- 24- 07-09 8,770 2,793 32 1,617 18 1,177- 13- 08-10 10,166 3,819 38 1,617 16 2,202- 22- 09-11 8,160 1,189 15 0 1,189- 15- 10-12 9,201 1,269 14 0 1,269- 14- 11-13 35,604 9,191 26 0 9,191- 26- 12-14 37,884 11,552 30 0 11,552- 30- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 758 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA 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 THREE-YEAR MOVING AVERAGES 13-15 34,306 11,588 34 0 11,588- 34- 14-16 7,196 2,748 38 0 2,748- 38- 15-17 7,632 1,223 16 0 1,223- 16- FIVE-YEAR AVERAGE 13-17 22,835 7,541 33 0 7,541- 33- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 759 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 30,411 0 230- 1- 230- 1- 2013 112,622 0 9,333 8 9,333 8 2014 2015 25,863 0 1,392 5 1,392 5 2016 2017 TOTAL 449,884 0 54,174 12 54,174 12 THREE-YEAR MOVING AVERAGES 99-01 11,507 0 2,341 20 2,341 20 00-02 18,574 0 5,876 32 5,876 32 01-03 24,761 0 4,842 20 4,842 20 02-04 35,148 0 6,508 19 6,508 19 03-05 35,941 0 5,633 16 5,633 16 04-06 34,084 0 5,793 17 5,793 17 05-07 18,732 0 4,131 22 4,131 22 06-08 10,675 0 1,464 14 1,464 14 07-09 29,878 0 2,708 9 2,708 9 08-10 28,276 0 1,801 6 1,801 6 09-11 28,276 0 1,567 6 1,567 6 10-12 14,881 0 85 1 85 1 11-13 47,678 0 2,813 6 2,813 6 12-14 47,678 0 3,034 6 3,034 6 13-15 46,162 0 3,575 8 3,575 8 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 760 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 8,621 0 464 5 464 5 15-17 8,621 0 464 5 464 5 FIVE-YEAR AVERAGE 13-17 27,697 0 2,145 8 2,145 8 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 761 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 16,832 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- 2012 274- 274- 2013 51,502 0 1,150 2 1,150 2 2014 256- 256- 2015 2016 2017 TOTAL 214,114 0 22,999 11 22,999 11 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 2,842 16 2,842 16 02-04 29,614 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- 10-12 163- 163- 11-13 17,167 0 236 1 236 1 12-14 17,167 0 207 1 207 1 13-15 17,167 0 298 2 298 2 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 762 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 85- 85- 15-17 FIVE-YEAR AVERAGE 13-17 10,300 0 179 2 179 2 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 763 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA 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 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 2012 3,372- 3,372- 2013 20,701 0 1,775 9 1,775 9 2014 723 0 225 31 225 31 2015 2016 2017 TOTAL 68,514 0 5,064 7 5,064 7 THREE-YEAR MOVING AVERAGES 99-01 3,347 0 0 0 00-02 878 0 318 36 318 36 01-03 7,207 0 318 4 318 4 02-04 6,329 0 318 5 318 5 03-05 6,329 0 0 0 04-06 273 0 177 65 177 65 05-07 273 0 177 65 177 65 06-08 1,219 0 822 67 822 67 07-09 947 0 646 68 646 68 08-10 5,747 0 1,651 29 1,651 29 09-11 4,801 0 1,005 21 1,005 21 10-12 4,801 0 119- 2- 119- 2- 11-13 6,900 0 532- 8- 532- 8- 12-14 7,141 0 457- 6- 457- 6- 13-15 7,141 0 667 9 667 9 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 764 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA 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 THREE-YEAR MOVING AVERAGES 14-16 241 0 75 31 75 31 15-17 FIVE-YEAR AVERAGE 13-17 4,285 0 400 9 400 9 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 765 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA 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 50,143 0 11,019 22 11,019 22 2001 100,745 0 34,370 34 34,370 34 2002 98,967 0 15,431 16 15,431 16 2003 181,192 0 9,150 5 9,150 5 2004 4,764 4,764 2005 2006 2007 2008 169,722 0 21,834 13 21,834 13 2009 268,233 0 27,516 10 27,516 10 2010 299- 299- 2011 81,169 0 6,571 8 6,571 8 2012 79,032 0 7,878 10 7,878 10 2013 2014 2015 60- 60- 2016 2017 TOTAL 1,029,205 0 138,173 13 138,173 13 THREE-YEAR MOVING AVERAGES 00-02 83,285 0 20,273 24 20,273 24 01-03 126,968 0 19,650 15 19,650 15 02-04 93,387 0 9,782 10 9,782 10 03-05 60,397 0 4,638 8 4,638 8 04-06 1,588 1,588 05-07 06-08 56,574 0 7,278 13 7,278 13 07-09 145,985 0 16,450 11 16,450 11 08-10 145,985 0 16,350 11 16,350 11 09-11 116,467 0 11,263 10 11,263 10 10-12 53,401 0 4,717 9 4,717 9 11-13 53,401 0 4,816 9 4,816 9 12-14 26,344 0 2,626 10 2,626 10 13-15 20- 20- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 766 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA 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 THREE-YEAR MOVING AVERAGES 14-16 20- 20- 15-17 20- 20- FIVE-YEAR AVERAGE 13-17 12- 12- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 767 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA 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 1997 64,600 0 9,691 15 9,691 15 1998 1999 132,631 0 42,635 32 42,635 32 2000 69,603 0 15,295 22 15,295 22 2001 2002 261,707 0 26,120 10 26,120 10 2003 1,167 0 0 0 2004 143,252 0 18,978 13 18,978 13 2005 2006 209,187 0 29,684 14 29,684 14 2007 498,220 0 45,468 9 45,468 9 2008 326,219 0 21,676 7 21,676 7 2009 79,508 0 27,828 35 27,828 35 2010 135,143 0 19,275 14 19,275 14 2011 18,751 18,751 2012 239,757 0 52,604 22 52,604 22 2013 3,548- 3,548- 2014 2015 2016 2017 TOTAL 2,160,994 0 324,456 15 324,456 15 THREE-YEAR MOVING AVERAGES 97-99 65,744 0 17,442 27 17,442 27 98-00 67,411 0 19,310 29 19,310 29 99-01 67,411 0 19,310 29 19,310 29 00-02 110,436 0 13,805 13 13,805 13 01-03 87,625 0 8,707 10 8,707 10 02-04 135,375 0 15,033 11 15,033 11 03-05 48,140 0 6,326 13 6,326 13 04-06 117,479 0 16,221 14 16,221 14 05-07 235,802 0 25,051 11 25,051 11 06-08 344,542 0 32,276 9 32,276 9 07-09 301,316 0 31,657 11 31,657 11 08-10 180,290 0 22,926 13 22,926 13 09-11 71,550 0 21,951 31 21,951 31 10-12 124,967 0 30,210 24 30,210 24 11-13 79,919 0 22,602 28 22,602 28 12-14 79,919 0 16,352 20 16,352 20 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 768 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA 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 13-15 1,183- 1,183- 14-16 15-17 FIVE-YEAR AVERAGE 13-17 710- 710- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 769 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 87$+ 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 770 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming 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 1992 11,070 537 5 734- 7- 1,272- 11- 1993 8,482 0 0 0 1994 6,832 0 0 0 1995 4,472 942 21 0 942- 21- 1996 1997 12,923 1,301 10 0 1,301- 10- 1998 14 0 0 0 1999 2000 11,559 0 0 0 2001 45,060 0 0 0 2002 78,769 143 0 0 143- 0 2003 14,608 0 0 0 2004 23,954 0 0 0 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 79,024 6,676 8 0 6,676- 8- 2012 59,008 62,427 106 0 62,427- 106- 2013 115,094 61,968 54 0 61,968- 54- 2014 241,892 14,520 6 0 14,520- 6- 2015 5,243 0 0 0 2016 73,210 879 1 794 1 85- 0 2017 55,725 1,182 2 0 1,182- 2- TOTAL 1,624,610 162,338 10 59 0 162,279- 10- THREE-YEAR MOVING AVERAGES 92-94 8,795 179 2 245- 3- 424- 5- 93-95 6,595 314 5 0 314- 5- 94-96 3,768 314 8 0 314- 8- 95-97 5,798 748 13 0 748- 13- 96-98 4,312 434 10 0 434- 10- 97-99 4,312 434 10 0 434- 10- 98-00 3,858 0 0 0 99-01 18,873 0 0 0 00-02 45,129 48 0 0 48- 0 01-03 46,146 48 0 0 48- 0 02-04 39,111 48 0 0 48- 0 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 771 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 53,282 0 0 0 04-06 55,577 796 1 0 796- 1- 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- 09-11 221,892 3,482 2 0 3,482- 2- 10-12 230,566 23,767 10 0 23,767- 10- 11-13 84,375 43,691 52 0 43,691- 52- 12-14 138,665 46,305 33 0 46,305- 33- 13-15 120,743 25,496 21 0 25,496- 21- 14-16 106,782 5,133 5 265 0 4,868- 5- 15-17 44,726 687 2 265 1 422- 1- FIVE-YEAR AVERAGE 13-17 98,233 15,710 16 159 0 15,551- 16- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 772 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH 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 597,182 85,106 14 6,880 1 78,227- 13- 1993 315,755 39,031 12 123- 0 39,153- 12- 1994 728,680 147,847 20 2,058 0 145,789- 20- 1995 997,397 128,918 13 9,078 1 119,839- 12- 1996 1,471,518 111,810 8 11,784 1 100,026- 7- 1997 744,750 100,409 13 84,109 11 16,300- 2- 1998 862,725 122,161 14 45,393 5 76,767- 9- 1999 174,393 64,395 37 149,642 86 85,247 49 2000 1,826,194 112,232 6 241,784 13 129,552 7 2001 3,319,194 244,650 7 135,233 4 109,417- 3- 2002 3,330,348 504,557 15 154,112 5 350,445- 11- 2003 1,260,550 158,885 13 0 158,885- 13- 2004 4,025,497 549,525 14 0 549,525- 14- 2005 4,822,794 671,015 14 0 671,015- 14- 2006 1,709,907 445,948 26 20,800 1 425,148- 25- 2007 1,432,758 270,791 19 0 270,791- 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 2,260,836 941,708 42 4,726 0 936,982- 41- 2011 8,367,000 210,751 3 7,147 0 203,604- 2- 2012 1,777,664 523,559 29 507,271 29 16,288- 1- 2013 2,183,960 383,660 18 3,617 0 380,043- 17- 2014 3,478,569 693,635 20 0 693,635- 20- 2015 1,541,890 259,987 17 85 0 259,902- 17- 2016 1,486,108 271,873 18 53,687 4 218,186- 15- 2017 1,057,045 289,208 27 75,236 7 213,972- 20- TOTAL 52,652,934 8,560,502 16 1,566,559 3 6,993,943- 13- THREE-YEAR MOVING AVERAGES 92-94 547,206 90,661 17 2,938 1 87,723- 16- 93-95 680,611 105,265 15 3,671 1 101,594- 15- 94-96 1,065,865 129,525 12 7,640 1 121,885- 11- 95-97 1,071,222 113,712 11 34,990 3 78,722- 7- 96-98 1,026,331 111,460 11 47,095 5 64,365- 6- 97-99 593,956 95,655 16 93,048 16 2,607- 0 98-00 954,437 99,596 10 145,607 15 46,011 5 99-01 1,773,261 140,426 8 175,553 10 35,127 2 00-02 2,825,246 287,146 10 177,043 6 110,103- 4- 01-03 2,636,698 302,697 11 96,448 4 206,249- 8- 02-04 2,872,132 404,322 14 51,371 2 352,951- 12- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 773 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH 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 THREE-YEAR MOVING AVERAGES 03-05 3,369,614 459,808 14 0 459,808- 14- 04-06 3,519,399 555,496 16 6,933 0 548,563- 16- 05-07 2,655,153 462,585 17 6,933 0 455,651- 17- 06-08 1,487,665 411,043 28 24,947 2 386,096- 26- 07-09 1,437,659 499,877 35 18,013 1 481,864- 34- 08-10 1,713,684 723,516 42 19,589 1 703,928- 41- 09-11 4,062,574 621,637 15 3,958 0 617,679- 15- 10-12 4,135,167 558,673 14 173,048 4 385,625- 9- 11-13 4,109,541 372,657 9 172,678 4 199,978- 5- 12-14 2,480,064 533,618 22 170,296 7 363,322- 15- 13-15 2,401,473 445,761 19 1,234 0 444,527- 19- 14-16 2,168,856 408,498 19 17,924 1 390,574- 18- 15-17 1,361,681 273,689 20 43,003 3 230,687- 17- FIVE-YEAR AVERAGE 13-17 1,949,514 379,673 19 26,525 1 353,148- 18- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 774 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1992 885,960 2,766,490 312 73,610 8 2,692,881- 304- 1993 788,218 2,747,202 349 83,878 11 2,663,324- 338- 1994 561,146 5,086,170 906 67,882 12 5,018,288- 894- 1995 1,498,330 3,824,345 255 67,798 5 3,756,546- 251- 1996 1,849,468 3,176,913 172 101,178 5 3,075,735- 166- 1997 1,667,623 2,133,298 128 122,347 7 2,010,951- 121- 1998 2,634,092 1,929,197 73 97,990 4 1,831,207- 70- 1999 1,724,912 40,383 1,684,529- 2000 3,821,821 2,935,151 77 78,896 2 2,856,255- 75- 2001 2,876,988 3,107,386 108 91,080 3 3,016,306- 105- 2002 2,208,602 2,382,926 108 64,407 3 2,318,519- 105- 2003 2,763,199 3,672,433 133 722,114 26 2,950,320- 107- 2004 2,795,102 2,048,139 73 588,867 21 1,459,272- 52- 2005 2,571,361 3,524,072 137 647,648 25 2,876,424- 112- 2006 2,287,800 2,882,292 126 411,257 18 2,471,035- 108- 2007 2,781,029 5,406,257 194 837,245 30 4,569,012- 164- 2008 2,926,191 4,631,127 158 699,876 24 3,931,251- 134- 2009 2,620,732 3,511,211 134 714,257 27 2,796,954- 107- 2010 2,263,911 2,560,832 113 1,285,648 57 1,275,184- 56- 2011 2,428,345 3,465,366 143 875,710 36 2,589,655- 107- 2012 1,809,221 2,216,093 122 489,443 27 1,726,650- 95- 2013 1,410,879 1,975,286 140 408,905 29 1,566,381- 111- 2014 2,038,260 2,097,036 103 523,558 26 1,573,478- 77- 2015 2,152,478 2,911,825 135 531,997 25 2,379,828- 111- 2016 2,651,187 2,369,085 89 584,490 22 1,784,595- 67- 2017 2,495,583 2,547,504 102 825,316 33 1,722,187- 69- TOTAL 54,787,525 77,632,549 142 11,035,781 20 66,596,768- 122- THREE-YEAR MOVING AVERAGES 92-94 745,108 3,533,288 474 75,123 10 3,458,164- 464- 93-95 949,231 3,885,906 409 73,186 8 3,812,720- 402- 94-96 1,302,981 4,029,143 309 78,953 6 3,950,190- 303- 95-97 1,671,807 3,044,852 182 97,108 6 2,947,744- 176- 96-98 2,050,394 2,413,136 118 107,172 5 2,305,964- 112- 97-99 1,433,905 1,929,136 135 86,907 6 1,842,229- 128- 98-00 2,151,971 2,196,420 102 72,423 3 2,123,997- 99- 99-01 2,232,936 2,589,150 116 70,120 3 2,519,030- 113- 00-02 2,969,137 2,808,488 95 78,128 3 2,730,360- 92- 01-03 2,616,263 3,054,249 117 292,534 11 2,761,715- 106- 02-04 2,588,968 2,701,166 104 458,463 18 2,242,704- 87- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 775 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 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 THREE-YEAR MOVING AVERAGES 03-05 2,709,888 3,081,548 114 652,876 24 2,428,672- 90- 04-06 2,551,421 2,818,168 110 549,257 22 2,268,910- 89- 05-07 2,546,730 3,937,541 155 632,050 25 3,305,490- 130- 06-08 2,665,007 4,306,559 162 649,460 24 3,657,099- 137- 07-09 2,775,984 4,516,198 163 750,460 27 3,765,739- 136- 08-10 2,603,611 3,567,723 137 899,927 35 2,667,796- 102- 09-11 2,437,663 3,179,136 130 958,539 39 2,220,598- 91- 10-12 2,167,159 2,747,430 127 883,601 41 1,863,830- 86- 11-13 1,882,815 2,552,248 136 591,353 31 1,960,895- 104- 12-14 1,752,786 2,096,138 120 473,969 27 1,622,170- 93- 13-15 1,867,206 2,328,049 125 488,153 26 1,839,896- 99- 14-16 2,280,642 2,459,315 108 546,682 24 1,912,634- 84- 15-17 2,433,083 2,609,471 107 647,268 27 1,962,203- 81- FIVE-YEAR AVERAGE 13-17 2,149,677 2,380,147 111 574,853 27 1,805,294- 84- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 776 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1992 466,407 1,015,340 218 142,278 31 873,062- 187- 1993 545,115 950,991 174 210,797 39 740,194- 136- 1994 310,799 1,560,460 502 75,905 24 1,484,555- 478- 1995 563,646 1,238,448 220 42,961 8 1,195,487- 212- 1996 1,508,147 1,546,612 103 87,934 6 1,458,678- 97- 1997 1,084,478 1,146,625 106 73,341 7 1,073,284- 99- 1998 1,852,357 1,135,322 61 64,426 3 1,070,896- 58- 1999 574,971 81,990 492,980- 2000 7,666,983 428,447 6 164,987 2 263,460- 3- 2001 1,116,756 384,318 34 153,044 14 231,274- 21- 2002 2003 2004 2005 430,985 408,800 95 370,329 86 38,471- 9- 2006 906,255 1,141,451 126 244,959 27 896,492- 99- 2007 1,669,092 2,074,272 124 457,530 27 1,616,742- 97- 2008 2,128,452 1,633,784 77 149,934 7 1,483,850- 70- 2009 2010 2011 2012 1,198,677 990,647 83 236,530 20 754,117- 63- 2013 753,863 627,363 83 232,859 31 394,504- 52- 2014 1,260,347 516,287 41 354,071 28 162,216- 13- 2015 415,835 433,045 104 22,044 5 411,001- 99- 2016 2017 TOTAL 23,878,194 17,807,181 75 3,165,918 13 14,641,263- 61- THREE-YEAR MOVING AVERAGES 92-94 440,774 1,175,597 267 142,993 32 1,032,604- 234- 93-95 473,187 1,249,966 264 109,888 23 1,140,079- 241- 94-96 794,197 1,448,507 182 68,933 9 1,379,573- 174- 95-97 1,052,090 1,310,562 125 68,079 6 1,242,483- 118- 96-98 1,481,661 1,276,186 86 75,234 5 1,200,952- 81- 97-99 978,945 952,306 97 73,252 7 879,053- 90- 98-00 3,173,113 712,913 22 103,801 3 609,112- 19- 99-01 2,927,913 462,579 16 133,341 5 329,238- 11- 00-02 2,927,913 270,922 9 106,010 4 164,911- 6- 01-03 372,252 128,106 34 51,015 14 77,091- 21- 02-04 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 777 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 143,662 136,267 95 123,443 86 12,824- 9- 04-06 445,747 516,750 116 205,096 46 311,654- 70- 05-07 1,002,111 1,208,174 121 357,606 36 850,569- 85- 06-08 1,567,933 1,616,502 103 284,141 18 1,332,361- 85- 07-09 1,265,848 1,236,019 98 202,488 16 1,033,531- 82- 08-10 709,484 544,594 77 49,978 7 494,617- 70- 09-11 10-12 399,559 330,216 83 78,843 20 251,372- 63- 11-13 650,847 539,337 83 156,463 24 382,874- 59- 12-14 1,070,962 711,432 66 274,487 26 436,946- 41- 13-15 810,015 525,565 65 202,992 25 322,574- 40- 14-16 558,727 316,444 57 125,372 22 191,072- 34- 15-17 138,612 144,348 104 7,348 5 137,000- 99- FIVE-YEAR AVERAGE 13-17 486,009 315,339 65 121,795 25 193,544- 40- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 778 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH 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 1993 117 628 538 10 8 618- 530- 1994 38,517 99,325 258 5,464 14 93,861- 244- 1995 254,561 158,772 62 5,613 2 153,159- 60- 1996 356,568 142,590 40 27,466 8 115,124- 32- 1997 203,185 245,640 121 12,447 6 233,193- 115- 1998 371,677 176,366 47 7,145 2 169,221- 46- 1999 20,886 20,886- 2000 48,043 111,816 233 2,065 4 109,751- 228- 2001 160,108 148,729 93 2,546 2 146,183- 91- 2002 296,994 112,200 38 13,127 4 99,074- 33- 2003 268,936 256,012 95 56,787 21 199,225- 74- 2004 326,187 341,508 105 51,217 16 290,291- 89- 2005 363,273 175,350 48 43,991 12 131,358- 36- 2006 367,571 252,312 69 48,777 13 203,535- 55- 2007 363,435 298,077 82 83,037 23 215,040- 59- 2008 615,420 373,573 61 64,784 11 308,789- 50- 2009 552,401 360,513 65 83,956 15 276,557- 50- 2010 763,612 422,312 55 68,745 9 353,567- 46- 2011 943,495 464,020 49 72,805 8 391,215- 41- 2012 937,803 476,584 51 100,497 11 376,087- 40- 2013 650,707 304,205 47 44,297 7 259,908- 40- 2014 722,861 303,765 42 72,460 10 231,305- 32- 2015 1,050,027 455,158 43 48,848 5 406,310- 39- 2016 988,529 495,834 50 56,598 6 439,236- 44- 2017 955,272 340,864 36 63,263 7 277,601- 29- TOTAL 11,599,295 6,537,039 56 1,035,943 9 5,501,096- 47- THREE-YEAR MOVING AVERAGES 93-95 97,731 86,242 88 3,696 4 82,546- 84- 94-96 216,549 133,562 62 12,848 6 120,715- 56- 95-97 271,438 182,334 67 15,175 6 167,159- 62- 96-98 310,477 188,199 61 15,686 5 172,513- 56- 97-99 191,620 147,631 77 6,531 3 141,100- 74- 98-00 139,906 103,023 74 3,070 2 99,953- 71- 99-01 69,384 93,810 135 1,537 2 92,274- 133- 00-02 168,382 124,248 74 5,912 4 118,336- 70- 01-03 242,013 172,314 71 24,153 10 148,161- 61- 02-04 297,372 236,573 80 40,377 14 196,197- 66- 03-05 319,465 257,623 81 50,665 16 206,958- 65- 04-06 352,344 256,390 73 47,995 14 208,395- 59- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 779 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH 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 05-07 364,760 241,913 66 58,602 16 183,311- 50- 06-08 448,808 307,988 69 65,533 15 242,455- 54- 07-09 510,418 344,055 67 77,259 15 266,796- 52- 08-10 643,811 385,466 60 72,495 11 312,971- 49- 09-11 753,169 415,615 55 75,169 10 340,447- 45- 10-12 881,637 454,305 52 80,682 9 373,623- 42- 11-13 844,002 414,936 49 72,533 9 342,403- 41- 12-14 770,457 361,518 47 72,418 9 289,100- 38- 13-15 807,865 354,376 44 55,202 7 299,174- 37- 14-16 920,472 418,252 45 59,302 6 358,950- 39- 15-17 997,942 430,619 43 56,236 6 374,382- 38- FIVE-YEAR AVERAGE 13-17 873,479 379,965 44 57,093 7 322,872- 37- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 780 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH 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 172,558 75,621 44 78,321 45 2,700 2 1993 584,050 19,135 3 21,805 4 2,671 0 1994 287,987 29,941 10 5,061 2 24,880- 9- 1995 669,381 163,501 24 9,267 1 154,234- 23- 1996 637,158 231,248 36 32,724 5 198,523- 31- 1997 579,935 180,406 31 32,537 6 147,869- 25- 1998 507,933 168,479 33 8,607 2 159,872- 31- 1999 6,962 6,962- 2000 590,331 18,025 3 4,192 1 13,833- 2- 2001 239,571 30,463 13 5,168 2 25,294- 11- 2002 421,484 178,481 42 20,770 5 157,711- 37- 2003 441,088 475,918 108 75,615 17 400,304- 91- 2004 664,506 370,825 56 46,538 7 324,286- 49- 2005 857,489 228,416 27 102,206 12 126,211- 15- 2006 439,285 312,450 71 50,342 11 262,109- 60- 2007 707,487 375,718 53 120,462 17 255,257- 36- 2008 1,197,987 699,953 58 177,043 15 522,911- 44- 2009 837,530 357,421 43 156,269 19 201,152- 24- 2010 1,124,021 390,643 35 211,584 19 179,060- 16- 2011 1,478,696 396,698 27 167,985 11 228,713- 15- 2012 1,485,503 388,599 26 163,753 11 224,846- 15- 2013 744,671 325,906 44 134,077 18 191,828- 26- 2014 1,075,648 457,188 43 219,077 20 238,111- 22- 2015 2,080,714 373,960 18 144,047 7 229,913- 11- 2016 2,147,865 449,061 21 214,293 10 234,768- 11- 2017 1,264,529 382,411 30 188,720 15 193,691- 15- TOTAL 21,237,406 7,087,429 33 2,390,463 11 4,696,967- 22- THREE-YEAR MOVING AVERAGES 92-94 348,199 41,566 12 35,063 10 6,503- 2- 93-95 513,806 70,859 14 12,045 2 58,814- 11- 94-96 531,509 141,563 27 15,684 3 125,879- 24- 95-97 628,825 191,718 30 24,843 4 166,876- 27- 96-98 575,009 193,378 34 24,623 4 168,755- 29- 97-99 362,623 118,616 33 13,715 4 104,901- 29- 98-00 366,088 64,489 18 4,266 1 60,223- 16- 99-01 276,634 18,483 7 3,120 1 15,363- 6- 00-02 417,128 75,656 18 10,043 2 65,613- 16- 01-03 367,381 228,287 62 33,851 9 194,436- 53- 02-04 509,026 341,741 67 47,641 9 294,100- 58- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 781 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH 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 03-05 654,361 358,387 55 74,786 11 283,600- 43- 04-06 653,760 303,897 46 66,362 10 237,535- 36- 05-07 668,087 305,528 46 91,003 14 214,525- 32- 06-08 781,586 462,707 59 115,949 15 346,759- 44- 07-09 914,335 477,698 52 151,258 17 326,440- 36- 08-10 1,053,179 482,673 46 181,632 17 301,041- 29- 09-11 1,146,749 381,587 33 178,612 16 202,975- 18- 10-12 1,362,740 391,980 29 181,107 13 210,873- 15- 11-13 1,236,290 370,401 30 155,272 13 215,129- 17- 12-14 1,101,941 390,564 35 172,303 16 218,262- 20- 13-15 1,300,344 385,684 30 165,734 13 219,951- 17- 14-16 1,768,076 426,736 24 192,472 11 234,264- 13- 15-17 1,831,036 401,810 22 182,353 10 219,457- 12- FIVE-YEAR AVERAGE 13-17 1,462,685 397,705 27 180,043 12 217,662- 15- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 782 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH 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 1,061,734 292,493 28 172,028 16 120,465- 11- 1993 831,543 716,167 86 132,112 16 584,054- 70- 1994 592,262 217,619 37 125,857 21 91,762- 15- 1995 111,663- 290,132 260- 95,624 86- 194,509- 174 1996 195,491 37,199 19 365,093 187 327,894 168 1997 209,194 434,064 207 150,317 72 283,747- 136- 1998 3,243,888 1,621,644 50 63,245 2 1,558,399- 48- 1999 578 97,153 467,302 370,149 2000 2,552,937 495,281 19 1,757,820 69 1,262,540 49 2001 1,963,944 438,274 22 870,620 44 432,345 22 2002 1,779,065 1,318,837 74 847,234 48 471,603- 27- 2003 2,758,591 1,925,465 70 1,442,653 52 482,812- 18- 2004 2,185,682 1,551,461 71 1,293,069 59 258,392- 12- 2005 2,627,416 1,649,250 63 1,475,759 56 173,491- 7- 2006 2,192,218 1,863,358 85 1,654,537 75 208,821- 10- 2007 2,727,521 2,540,113 93 2,893,582 106 353,469 13 2008 3,208,580 2,503,872 78 2,425,324 76 78,548- 2- 2009 2,588,916 2,359,194 91 2,099,790 81 259,404- 10- 2010 2,600,847 2,182,914 84 2,146,932 83 35,982- 1- 2011 3,167,281 2,316,492 73 1,834,148 58 482,344- 15- 2012 2,955,709 2,047,578 69 1,711,639 58 335,939- 11- 2013 2,431,612 1,894,763 78 1,475,364 61 419,399- 17- 2014 3,427,517 1,976,775 58 1,595,094 47 381,681- 11- 2015 3,456,807 1,991,846 58 1,306,072 38 685,774- 20- 2016 3,060,855 2,117,029 69 1,131,826 37 985,204- 32- 2017 3,522,194 1,857,260 53 874,772 25 982,488- 28- TOTAL 55,230,722 36,736,233 67 30,407,815 55 6,328,418- 11- THREE-YEAR MOVING AVERAGES 92-94 828,513 408,760 49 143,332 17 265,427- 32- 93-95 437,381 407,973 93 117,864 27 290,108- 66- 94-96 225,363 181,650 81 195,525 87 13,875 6 95-97 97,674 253,798 260 203,678 209 50,120- 51- 96-98 1,216,191 697,636 57 192,885 16 504,750- 42- 97-99 1,151,220 717,620 62 226,955 20 490,665- 43- 98-00 1,932,468 738,026 38 762,789 39 24,763 1 99-01 1,505,819 343,569 23 1,031,914 69 688,345 46 00-02 2,098,648 750,797 36 1,158,558 55 407,760 19 01-03 2,167,200 1,227,525 57 1,053,502 49 174,023- 8- 02-04 2,241,113 1,598,587 71 1,194,318 53 404,269- 18- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 783 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH 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 THREE-YEAR MOVING AVERAGES 03-05 2,523,897 1,708,725 68 1,403,827 56 304,898- 12- 04-06 2,335,106 1,688,023 72 1,474,455 63 213,568- 9- 05-07 2,515,719 2,017,574 80 2,007,960 80 9,614- 0 06-08 2,709,440 2,302,448 85 2,324,481 86 22,034 1 07-09 2,841,673 2,467,726 87 2,472,899 87 5,173 0 08-10 2,799,448 2,348,660 84 2,224,016 79 124,645- 4- 09-11 2,785,682 2,286,200 82 2,026,957 73 259,243- 9- 10-12 2,907,946 2,182,328 75 1,897,573 65 284,755- 10- 11-13 2,851,534 2,086,278 73 1,673,717 59 412,560- 14- 12-14 2,938,279 1,973,039 67 1,594,032 54 379,006- 13- 13-15 3,105,312 1,954,461 63 1,458,844 47 495,618- 16- 14-16 3,315,060 2,028,550 61 1,344,331 41 684,219- 21- 15-17 3,346,619 1,988,712 59 1,104,223 33 884,488- 26- FIVE-YEAR AVERAGE 13-17 3,179,797 1,967,535 62 1,276,626 40 690,909- 22- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 784 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 369 SERVICES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1992 190,820 19,711 10 46,541 24 26,831 14 1993 199,571 164,154 82 28,479 14 135,675- 68- 1994 88,861 5,426 6 8,757 10 3,331 4 1995 119,901 112,407 94 4,666 4 107,740- 90- 1996 45,464 197,350 434 5,379 12 191,972- 422- 1997 41,853 121,832 291 11,603 28 110,229- 263- 1998 77,233 221,429 287 4,597 6 216,831- 281- 1999 2000 64,769- 31,787 49- 3,061 5- 28,726- 44 2001 403,109 174,867 43 33,913 8 140,954- 35- 2002 1,115,490 1,178,577 106 53,885 5 1,124,692- 101- 2003 1,632,282 1,995,386 122 411,005 25 1,584,381- 97- 2004 1,957,474 1,008,403 52 316,101 16 692,303- 35- 2005 1,154,670 582,999 50 109,228 9 473,770- 41- 2006 582,045 52,400 9 12,615 2 39,786- 7- 2007 387,681 77,313 20 39,464 10 37,849- 10- 2008 1,107,799 695,929 63 494,112 45 201,817- 18- 2009 2,101,658 1,895,580 90 439,101 21 1,456,479- 69- 2010 1,951,930 1,433,778 73 1,360,525 70 73,253- 4- 2011 1,753,244 1,208,138 69 914,377 52 293,761- 17- 2012 324,026 177,254 55 60,153 19 117,101- 36- 2013 262,384 145,436 55 67,298 26 78,138- 30- 2014 303,133 144,378 48 48,892 16 95,485- 31- 2015 420,795 332,729 79 187,915 45 144,814- 34- 2016 1,485,336 717,142 48 294,590 20 422,552- 28- 2017 1,493,087 890,662 60 473,646 32 417,017- 28- TOTAL 19,135,079 13,585,068 71 5,429,902 28 8,155,166- 43- THREE-YEAR MOVING AVERAGES 92-94 159,751 63,097 39 27,926 17 35,171- 22- 93-95 136,111 93,996 69 13,968 10 80,028- 59- 94-96 84,742 105,061 124 6,267 7 98,794- 117- 95-97 69,073 143,863 208 7,216 10 136,647- 198- 96-98 54,850 180,204 329 7,193 13 173,011- 315- 97-99 39,695 114,420 288 5,400 14 109,020- 275- 98-00 4,155 84,405 2,553 61 81,852- 99-01 112,780 68,885 61 12,325 11 56,560- 50- 00-02 484,610 461,744 95 30,287 6 431,457- 89- 01-03 1,050,294 1,116,277 106 166,268 16 950,009- 90- 02-04 1,568,416 1,394,122 89 260,330 17 1,133,792- 72- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 785 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 369 SERVICES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 03-05 1,581,476 1,195,596 76 278,778 18 916,818- 58- 04-06 1,231,397 547,934 44 145,981 12 401,953- 33- 05-07 708,132 237,571 34 53,769 8 183,802- 26- 06-08 692,508 275,214 40 182,063 26 93,151- 13- 07-09 1,199,046 889,607 74 324,225 27 565,382- 47- 08-10 1,720,463 1,341,762 78 764,579 44 577,183- 34- 09-11 1,935,611 1,512,499 78 904,668 47 607,831- 31- 10-12 1,343,067 939,723 70 778,352 58 161,372- 12- 11-13 779,885 510,276 65 347,276 45 163,000- 21- 12-14 296,514 155,689 53 58,781 20 96,908- 33- 13-15 328,771 207,514 63 101,368 31 106,146- 32- 14-16 736,421 398,083 54 177,132 24 220,951- 30- 15-17 1,133,073 646,845 57 318,717 28 328,128- 29- FIVE-YEAR AVERAGE 13-17 792,947 446,069 56 214,468 27 231,601- 29- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 786 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH 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 11,245 45,230 402 1,551 14 43,679- 388- 1993 33,423 72,704 218 1,236 4 71,468- 214- 1994 26,444 66,750 252 2,830 11 63,920- 242- 1995 43,655 56,763 130 1,857 4 54,907- 126- 1996 111,922 52,462 47 3,907 3 48,555- 43- 1997 48,830 24,289 50 2,699 6 21,591- 44- 1998 73,682 45,794 62 1,367 2 44,427- 60- 1999 2000 136,218 5,476 4 0 5,476- 4- 2001 75,443 15,463 20 1,026 1 14,438- 19- 2002 65,936 28,176 43 781 1 27,396- 42- 2003 54,480 59,870 110 6,746 12 53,124- 98- 2004 43,853 34,695 79 6,931 16 27,764- 63- 2005 46,485 23,366 50 13,883 30 9,483- 20- 2006 45,624 23,288 51 3,327 7 19,960- 44- 2007 30,192 36,621 121 8,276 27 28,345- 94- 2008 57,815 44,027 76 5,658 10 38,369- 66- 2009 34,374 40,098 117 3,574 10 36,524- 106- 2010 53,359 45,746 86 9,274 17 36,472- 68- 2011 45,341 45,374 100 3,595 8 41,779- 92- 2012 39,546 39,730 100 5,609 14 34,120- 86- 2013 40,182 38,136 95 2,900 7 35,236- 88- 2014 41,290 29,963 73 2,929 7 27,034- 65- 2015 33,248 27,882 84 5,816 17 22,066- 66- 2016 36,355 31,031 85 6,084 17 24,947- 69- 2017 54,207 41,961 77 5,609 10 36,352- 67- TOTAL 1,283,151 974,895 76 107,464 8 867,431- 68- THREE-YEAR MOVING AVERAGES 92-94 23,704 61,561 260 1,872 8 59,689- 252- 93-95 34,508 65,406 190 1,974 6 63,432- 184- 94-96 60,674 58,658 97 2,865 5 55,794- 92- 95-97 68,136 44,505 65 2,821 4 41,684- 61- 96-98 78,145 40,848 52 2,658 3 38,191- 49- 97-99 40,838 23,361 57 1,355 3 22,006- 54- 98-00 69,967 17,090 24 456 1 16,634- 24- 99-01 70,554 6,980 10 342 0 6,638- 9- 00-02 92,533 16,372 18 602 1 15,770- 17- 01-03 65,286 34,503 53 2,851 4 31,652- 48- 02-04 54,756 40,914 75 4,819 9 36,094- 66- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 787 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH 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 03-05 48,273 39,310 81 9,187 19 30,123- 62- 04-06 45,321 27,116 60 8,047 18 19,069- 42- 05-07 40,767 27,758 68 8,495 21 19,263- 47- 06-08 44,544 34,645 78 5,754 13 28,891- 65- 07-09 40,794 40,249 99 5,836 14 34,413- 84- 08-10 48,516 43,290 89 6,168 13 37,122- 77- 09-11 44,358 43,739 99 5,481 12 38,258- 86- 10-12 46,082 43,616 95 6,159 13 37,457- 81- 11-13 41,690 41,080 99 4,035 10 37,045- 89- 12-14 40,339 35,943 89 3,813 9 32,130- 80- 13-15 38,240 31,994 84 3,882 10 28,112- 74- 14-16 36,964 29,625 80 4,943 13 24,683- 67- 15-17 41,270 33,625 81 5,836 14 27,788- 67- FIVE-YEAR AVERAGE 13-17 41,056 33,795 82 4,668 11 29,127- 71- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 788 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1992 171,480 104,744 61 32,141 19 72,603- 42- 1993 111,966 61,679 55 3,430 3 58,248- 52- 1994 69,390 304,605 439 6,100 9 298,504- 430- 1995 65,618 42,789 65 139 0 42,650- 65- 1996 78,891 22,734 29 1,393 2 21,341- 27- 1997 485,753 211,612 44 12,249 3 199,363- 41- 1998 352,135 158,344 45 5,666 2 152,678- 43- 1999 2000 250,146 73,414 29 683 0 72,731- 29- 2001 413,030 48,828 12 231 0 48,597- 12- 2002 379,215 96,227 25 4,316 1 91,911- 24- 2003 203,685 92,305 45 16,364 8 75,941- 37- 2004 439,284 44,899 10 20,957 5 23,942- 5- 2005 300,418 59,212 20 20,416 7 38,796- 13- 2006 265,992 67,563 25 8,348 3 59,215- 22- 2007 226,095 256,330 113 24,400 11 231,930- 103- 2008 327,420 218,047 67 2,811 1 215,236- 66- 2009 208,508 223,080 107 25,531 12 197,549- 95- 2010 204,931 153,896 75 35,396 17 118,500- 58- 2011 207,190 131,187 63 16,096 8 115,091- 56- 2012 155,575 110,445 71 12,544 8 97,901- 63- 2013 129,999 87,732 67 26,640 20 61,092- 47- 2014 94,888 38,415 40 15,565 16 22,850- 24- 2015 135,967 68,993 51 14,215 10 54,777- 40- 2016 238,862 68,022 28 11,788 5 56,234- 24- 2017 251,198 85,751 34 18,878 8 66,873- 27- TOTAL 5,767,636 2,830,851 49 336,296 6 2,494,555- 43- THREE-YEAR MOVING AVERAGES 92-94 117,612 157,009 133 13,890 12 143,119- 122- 93-95 82,325 136,357 166 3,223 4 133,134- 162- 94-96 71,299 123,376 173 2,544 4 120,832- 169- 95-97 210,087 92,378 44 4,594 2 87,785- 42- 96-98 305,593 130,897 43 6,436 2 124,461- 41- 97-99 279,296 123,319 44 5,972 2 117,347- 42- 98-00 200,760 77,253 38 2,116 1 75,136- 37- 99-01 221,059 40,747 18 305 0 40,443- 18- 00-02 347,463 72,823 21 1,743 1 71,080- 20- 01-03 331,977 79,120 24 6,970 2 72,150- 22- 02-04 340,728 77,810 23 13,879 4 63,931- 19- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 789 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 314,462 65,472 21 19,246 6 46,226- 15- 04-06 335,231 57,225 17 16,574 5 40,651- 12- 05-07 264,168 127,702 48 17,721 7 109,981- 42- 06-08 273,169 180,646 66 11,853 4 168,794- 62- 07-09 254,008 232,485 92 17,581 7 214,905- 85- 08-10 246,953 198,341 80 21,246 9 177,095- 72- 09-11 206,876 169,388 82 25,674 12 143,713- 69- 10-12 189,232 131,843 70 21,345 11 110,497- 58- 11-13 164,255 109,788 67 18,427 11 91,361- 56- 12-14 126,821 78,864 62 18,249 14 60,614- 48- 13-15 120,285 65,046 54 18,807 16 46,240- 38- 14-16 156,572 58,477 37 13,856 9 44,621- 28- 15-17 208,676 74,255 36 14,960 7 59,295- 28- FIVE-YEAR AVERAGE 13-17 170,183 69,782 41 17,417 10 52,365- 31- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 790 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1992 3,023,320 34,481 1 19,141 1 15,340- 1- 1993 56,398 66,840 119 154,369 274 87,529 155 1994 157,882 6,852 4 1,057 1 5,795- 4- 1995 160,790 436,417 271 0 436,417- 271- 1996 48,754 209,753 430 3,000 6 206,753- 424- 1997 545,835 2,414 0 90,879- 17- 93,293- 17- 1998 634,897 15,539 2 0 15,539- 2- 1999 2000 1,685 0 0 0 2001 486,383 0 0 0 2002 1,548 0 0 0 2003 1,636,156 244,493 15 0 244,493- 15- 2004 389,425 209,882 54 0 209,882- 54- 2005 708,381 114,396 16 0 114,396- 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- 2012 900,984 262,177 29 0 262,177- 29- 2013 1,215,238 375,907 31 0 375,907- 31- 2014 331,870 182,356 55 0 182,356- 55- 2015 246,112 20,622 8 0 20,622- 8- 2016 2,501,054 317,861 13 0 317,861- 13- 2017 682,062 320,060 47 0 320,060- 47- TOTAL 16,884,449 3,312,592 20 86,688 1 3,225,904- 19- THREE-YEAR MOVING AVERAGES 92-94 1,079,200 36,058 3 58,189 5 22,131 2 93-95 125,023 170,036 136 51,808 41 118,228- 95- 94-96 122,475 217,674 178 1,352 1 216,322- 177- 95-97 251,793 216,195 86 29,293- 12- 245,488- 97- 96-98 409,829 75,902 19 29,293- 7- 105,195- 26- 97-99 393,578 5,984 2 30,293- 8- 36,277- 9- 98-00 212,194 5,180 2 0 5,180- 2- 99-01 162,689 0 0 0 00-02 163,205 0 0 0 01-03 708,029 81,498 12 0 81,498- 12- 02-04 675,710 151,458 22 0 151,458- 22- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 791 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 911,321 189,590 21 0 189,590- 21- 04-06 446,372 147,372 33 0 147,372- 33- 05-07 505,508 122,016 24 0 122,016- 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- 10-12 403,649 105,467 26 0 105,467- 26- 11-13 732,390 218,740 30 0 218,740- 30- 12-14 816,031 273,480 34 0 273,480- 34- 13-15 597,740 192,962 32 0 192,962- 32- 14-16 1,026,346 173,613 17 0 173,613- 17- 15-17 1,143,076 219,514 19 0 219,514- 19- FIVE-YEAR AVERAGE 13-17 995,267 243,361 24 0 243,361- 24- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 792 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1992 934,281 0 135,216 14 135,216 14 1993 824,582 0 129,506 16 129,506 16 1994 1,531,631 21,880 1 210,236 14 188,356 12 1995 1,008,511 13,882 1 18,575 2 4,693 0 1996 1,704,962 16,736 1 341,981 20 325,245 19 1997 922,954 0 140,005 15 140,005 15 1998 318,568 893 0 7,039 2 6,146 2 1999 1,048,977 0 153,972 15 153,972 15 2000 1,131,823 0 104,132 9 104,132 9 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 43,970 7 43,970 7 2005 2,355,584 0 187,469 8 187,469 8 2006 1,206,346 0 108,707 9 108,707 9 2007 803,148 0 60,759 8 60,759 8 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 2012 725,884 0 38,764 5 38,764 5 2013 485,163 0 39,041 8 39,041 8 2014 612,184 0 37,312 6 37,312 6 2015 1,115,981 0 79,846 7 79,846 7 2016 1,384,319 0 83,664 6 83,664 6 2017 844,861 0 47,250 6 47,250 6 TOTAL 26,708,271 53,391 0 2,506,145 9 2,452,754 9 THREE-YEAR MOVING AVERAGES 92-94 1,096,831 7,293 1 158,320 14 151,026 14 93-95 1,121,575 11,921 1 119,439 11 107,519 10 94-96 1,415,035 17,499 1 190,264 13 172,765 12 95-97 1,212,142 10,206 1 166,854 14 156,648 13 96-98 982,161 5,876 1 163,008 17 157,132 16 97-99 763,499 298 0 100,338 13 100,041 13 98-00 833,122 298 0 88,381 11 88,083 11 99-01 973,519 0 124,385 13 124,385 13 00-02 897,487 0 107,348 12 107,348 12 01-03 801,366 0 75,139 9 75,139 9 02-04 764,441 0 51,445 7 51,445 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 793 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 1,276,009 0 79,648 6 79,648 6 04-06 1,396,971 0 113,382 8 113,382 8 05-07 1,455,026 0 118,978 8 118,978 8 06-08 1,055,304 0 84,102 8 84,102 8 07-09 1,326,238 0 97,458 7 97,458 7 08-10 1,473,616 0 98,913 7 98,913 7 09-11 1,186,338 0 76,814 6 76,814 6 10-12 755,249 0 40,145 5 40,145 5 11-13 501,877 0 31,450 6 31,450 6 12-14 607,744 0 38,372 6 38,372 6 13-15 737,776 0 52,066 7 52,066 7 14-16 1,037,495 0 66,941 6 66,941 6 15-17 1,115,054 0 70,253 6 70,253 6 FIVE-YEAR AVERAGE 13-17 888,502 0 57,423 6 57,423 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 794 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 392.3 75$163257$7,21(48,30(17AIRCRAFT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2011 1,596,176 0 380,000 24 380,000 24 2012 2013 2014 2015 2016 2017 1,028,973 10,191 1 200,000 19 189,809 18 TOTAL 2,625,149 10,191 0 580,000 22 569,809 22 THREE-YEAR MOVING AVERAGES 11-13 532,059 0 126,667 24 126,667 24 12-14 13-15 14-16 15-17 342,991 3,397 1 66,667 19 63,270 18 FIVE-YEAR AVERAGE 13-17 205,795 2,038 1 40,000 19 37,962 18 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 795 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1992 859,593 0 105,537 12 105,537 12 1993 540,969 0 67,540 12 67,540 12 1994 834,099 8,622 1 92,133 11 83,511 10 1995 821,141 12,124 1 38,219 5 26,095 3 1996 1,671,766 18,956 1 268,271 16 249,314 15 1997 780,345 0 128,179 16 128,179 16 1998 448,816 1,257 0 33,267 7 32,009 7 1999 689,800 0 101,251 15 101,251 15 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 0 127,141 6 127,141 6 2006 1,183,164 0 113,311 10 113,311 10 2007 1,305,644 0 77,987 6 77,987 6 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 2012 537,575 0 32,293 6 32,293 6 2013 324,486 0 8,454 3 8,454 3 2014 539,687 0 37,072 7 37,072 7 2015 864,077 0 37,508 4 37,508 4 2016 1,735,326 0 71,010 4 71,010 4 2017 1,206,724 0 67,350 6 67,350 6 TOTAL 23,514,402 40,960 0 1,923,375 8 1,882,415 8 THREE-YEAR MOVING AVERAGES 92-94 744,887 2,874 0 88,403 12 85,529 11 93-95 732,070 6,915 1 65,964 9 59,049 8 94-96 1,109,002 13,234 1 132,874 12 119,640 11 95-97 1,091,084 10,360 1 144,890 13 134,530 12 96-98 966,976 6,738 1 143,239 15 136,501 14 97-99 639,653 419 0 87,566 14 87,146 14 98-00 880,390 419 0 91,020 10 90,601 10 99-01 954,436 0 114,715 12 114,715 12 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 796 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 1,250,517 0 78,676 6 78,676 6 04-06 1,291,184 0 109,641 8 109,641 8 05-07 1,485,507 0 106,147 7 106,147 7 06-08 1,015,739 0 70,897 7 70,897 7 07-09 874,006 0 44,057 5 44,057 5 08-10 589,220 0 22,771 4 22,771 4 09-11 476,016 0 18,917 4 18,917 4 10-12 402,553 0 18,751 5 18,751 5 11-13 360,286 0 16,859 5 16,859 5 12-14 467,249 0 25,940 6 25,940 6 13-15 576,083 0 27,678 5 27,678 5 14-16 1,046,363 0 48,530 5 48,530 5 15-17 1,268,709 0 58,623 5 58,623 5 FIVE-YEAR AVERAGE 13-17 934,060 0 44,279 5 44,279 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 797 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1992 160,556 0 78,360 49 78,360 49 1993 43,817 0 18,736 43 18,736 43 1994 29,894 134 0 23,541 79 23,407 78 1995 42,276 1,106 3 341 1 765- 2- 1996 242,206 2,616 1 29,889 12 27,273 11 1997 42,252 0 21,033 50 21,033 50 1998 38,553 108 0 0 108- 0 1999 34,353 0 10,085 29 10,085 29 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 152,313 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 2012 100,514 0 2,888 3 2,888 3 2013 62,723 0 1,495 2 1,495 2 2014 1,842 1,842 2015 123,109 446 0 13,493 11 13,047 11 2016 190,655 0 9,881 5 9,881 5 2017 197,485 0 17,750 9 17,750 9 TOTAL 4,021,453 4,410 0 798,412 20 794,002 20 THREE-YEAR MOVING AVERAGES 92-94 78,089 45 0 40,212 51 40,168 51 93-95 38,662 413 1 14,206 37 13,793 36 94-96 104,792 1,285 1 17,924 17 16,638 16 95-97 108,912 1,241 1 17,088 16 15,847 15 96-98 107,671 908 1 16,974 16 16,066 15 97-99 38,386 36 0 10,373 27 10,337 27 98-00 157,164 36 0 28,394 18 28,358 18 99-01 229,245 0 54,813 24 54,813 24 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 798 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 03-05 416,911 0 108,446 26 108,446 26 04-06 413,646 0 111,410 27 111,410 27 05-07 418,595 0 109,923 26 109,923 26 06-08 184,057 0 21,486 12 21,486 12 07-09 108,272 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 10-12 67,173 0 2,509 4 2,509 4 11-13 64,748 0 2,386 4 2,386 4 12-14 54,412 0 2,075 4 2,075 4 13-15 61,944 149 0 5,610 9 5,461 9 14-16 104,588 149 0 8,405 8 8,257 8 15-17 170,416 149 0 13,708 8 13,559 8 FIVE-YEAR AVERAGE 13-17 114,794 89 0 8,892 8 8,803 8 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 799 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1993 3,062 3,062 1994 28 28 1995 20,708 704 3 0 704- 3- 1996 77 5,607 5,531 1997 50,562 0 6,960- 14- 6,960- 14- 1998 1999 2000 2001 2002 286,737 0 29,767 10 29,767 10 2003 287,479 0 0 0 2004 442,761 0 33,018 7 33,018 7 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 2012 168,522 0 12,316 7 12,316 7 2013 100,343 0 15,140 15 15,140 15 2014 2,639- 2,639- 2015 402,106 0 27,361 7 27,361 7 2016 950,800 0 50,400 5 50,400 5 2017 836,721 0 60,500 7 60,500 7 TOTAL 6,398,775 780 0 642,207 10 641,426 10 THREE-YEAR MOVING AVERAGES 93-95 6,903 235 3 1,030 15 796 12 94-96 6,903 260 4 1,879 27 1,618 23 95-97 23,757 260 1 451- 2- 711- 3- 96-98 16,854 26 0 451- 3- 476- 3- 97-99 16,854 0 2,320- 14- 2,320- 14- 98-00 99-01 00-02 95,579 0 9,922 10 9,922 10 01-03 191,405 0 9,922 5 9,922 5 02-04 338,992 0 20,928 6 20,928 6 03-05 364,996 0 38,081 10 38,081 10 04-06 367,295 0 58,344 16 58,344 16 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 800 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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 10-12 361,263 0 28,502 8 28,502 8 11-13 193,692 0 18,740 10 18,740 10 12-14 89,622 0 8,272 9 8,272 9 13-15 167,483 0 13,287 8 13,287 8 14-16 450,969 0 25,041 6 25,041 6 15-17 729,876 0 46,087 6 46,087 6 FIVE-YEAR AVERAGE 13-17 457,994 0 30,152 7 30,152 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 801 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 1992 2,368,190 0 446,644 19 446,644 19 1993 801,314 0 105,108 13 105,108 13 1994 2,492,914 3,961 0 738,792 30 734,831 29 1995 2,209,952 14,241 1 499,840 23 485,600 22 1996 2,055,931 20,483 1 522,543 25 502,060 24 1997 4,033,931 5,779- 0 714,040 18 719,819 18 1998 2,378,347 6,470 0 569,592 24 563,122 24 1999 2,364,188 0 462,696 20 462,696 20 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 2012 3,427,175 88,685 3 540,687 16 452,002 13 2013 1,189,206 0 327,427 28 327,427 28 2014 2,715,484 0 376,104 14 376,104 14 2015 4,486,605 34,411 1 1,676,123 37 1,641,712 37 2016 2,242,886 0 285,899 13 285,899 13 2017 2,378,885 0 187,800 8 187,800 8 TOTAL 80,043,833 215,635 0 14,518,189 18 14,302,554 18 THREE-YEAR MOVING AVERAGES 92-94 1,887,473 1,320 0 430,181 23 428,861 23 93-95 1,834,727 6,067 0 447,913 24 441,846 24 94-96 2,252,932 12,895 1 587,058 26 574,163 25 95-97 2,766,604 9,648 0 578,808 21 569,159 21 96-98 2,822,736 7,058 0 602,058 21 595,000 21 97-99 2,925,489 231 0 582,110 20 581,879 20 98-00 3,741,332 2,157 0 610,311 16 608,155 16 99-01 3,741,348 0 584,848 16 584,848 16 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 802 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 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 10-12 3,164,170 29,562 1 697,607 22 668,046 21 11-13 2,671,523 29,562 1 545,160 20 515,599 19 12-14 2,443,955 29,562 1 414,739 17 385,178 16 13-15 2,797,098 11,470 0 793,218 28 781,748 28 14-16 3,148,325 11,470 0 779,375 25 767,905 24 15-17 3,036,125 11,470 0 716,607 24 705,137 23 FIVE-YEAR AVERAGE 13-17 2,602,613 6,882 0 570,671 22 563,788 22 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 803 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming ,'$+23523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 804 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP IDAHO 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 2002 2,345 0 0 0 2003 2004 2005 0 0 0 2006 2007 474 141 30 0 141- 30- 2008 2009 2010 2011 2012 2,455 2,455- 2013 7,286 0 0 0 2014 2015 2,877 0 0 0 2016 13,025 3,165 24 0 3,165- 24- 2017 TOTAL 26,007 5,761 22 0 5,761- 22- THREE-YEAR MOVING AVERAGES 02-04 782 0 0 0 03-05 0 0 0 04-06 0 0 0 05-07 158 47 30 0 47- 30- 06-08 158 47 30 0 47- 30- 07-09 158 47 30 0 47- 30- 08-10 09-11 10-12 818 818- 11-13 2,429 818 34 0 818- 34- 12-14 2,429 818 34 0 818- 34- 13-15 3,388 0 0 0 14-16 5,300 1,055 20 0 1,055- 20- 15-17 5,300 1,055 20 0 1,055- 20- FIVE-YEAR AVERAGE 13-17 4,638 633 14 0 633- 14- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 805 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 2000 29,982 0 0 0 2001 298,715 23,333 8 0 23,333- 8- 2002 393,076 22,816 6 0 22,816- 6- 2003 113,217 9,711 9 0 9,711- 9- 2004 333,335 11,484 3 24,293 7 12,809 4 2005 280,068 53,753 19 0 53,753- 19- 2006 155,863 19,519 13 0 19,519- 13- 2007 40,336 6,642 16 0 6,642- 16- 2008 193,996 39,784 21 0 39,784- 21- 2009 261,616 67,567 26 0 67,567- 26- 2010 112,811 17,749 16 0 17,749- 16- 2011 286,806 76,176 27 0 76,176- 27- 2012 60,569 87,510 144 0 87,510- 144- 2013 69,290 7,420 11 0 7,420- 11- 2014 980,498 180,333 18 16,147 2 164,186- 17- 2015 227,170 11,693 5 0 11,693- 5- 2016 108,084 45,768 42 3,397 3 42,371- 39- 2017 109,868 64,832 59 2,147 2 62,684- 57- TOTAL 4,055,302 746,088 18 45,984 1 700,104- 17- THREE-YEAR MOVING AVERAGES 00-02 240,591 15,383 6 0 15,383- 6- 01-03 268,336 18,620 7 0 18,620- 7- 02-04 279,876 14,670 5 8,098 3 6,573- 2- 03-05 242,207 24,983 10 8,098 3 16,885- 7- 04-06 256,422 28,252 11 8,098 3 20,154- 8- 05-07 158,756 26,638 17 0 26,638- 17- 06-08 130,065 21,982 17 0 21,982- 17- 07-09 165,316 37,998 23 0 37,998- 23- 08-10 189,475 41,700 22 0 41,700- 22- 09-11 220,411 53,830 24 0 53,830- 24- 10-12 153,396 60,478 39 0 60,478- 39- 11-13 138,889 57,035 41 0 57,035- 41- 12-14 370,119 91,754 25 5,382 1 86,372- 23- 13-15 425,653 66,482 16 5,382 1 61,100- 14- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 806 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 THREE-YEAR MOVING AVERAGES 14-16 438,584 79,265 18 6,515 1 72,750- 17- 15-17 148,374 40,764 27 1,848 1 38,916- 26- FIVE-YEAR AVERAGE 13-17 298,982 62,009 21 4,338 1 57,671- 19- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 807 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 262,896 278,457 106 48,187 18 230,271- 88- 2013 238,470 352,463 148 20,852 9 331,612- 139- 2014 377,624 599,490 159 18,810 5 580,680- 154- 2015 369,190 564,702 153 26,430 7 538,272- 146- 2016 326,815 426,986 131 54,580 17 372,406- 114- 2017 333,937 419,798 126 76,996 23 342,803- 103- TOTAL 8,059,858 8,398,164 104 638,324 8 7,759,840- 96- 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- 10-12 310,253 453,672 146 26,647 9 427,025- 138- 11-13 307,426 424,100 138 26,424 9 397,677- 129- 12-14 292,997 410,137 140 29,283 10 380,854- 130- 13-15 328,428 505,552 154 22,030 7 483,521- 147- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 808 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 357,876 530,393 148 33,273 9 497,119- 139- 15-17 343,314 470,495 137 52,669 15 417,827- 122- FIVE-YEAR AVERAGE 13-17 329,207 472,688 144 39,533 12 433,154- 132- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 809 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 1999 96,327 13,669 82,658- 2000 413,150 32,463 8 22,222 5 10,241- 2- 2001 239,825 25,596 11 25,836 11 241 0 2002 181,216 102,384 56 3,572 2 98,812- 55- 2003 232,506 80,015 34 20,910 9 59,105- 25- 2004 230,789 73,722 32 25,110 11 48,611- 21- 2005 229,044 158,976 69 21,653 9 137,322- 60- 2006 251,800 77,107 31 7,720 3 69,387- 28- 2007 147,161 78,996 54 12,696 9 66,300- 45- 2008 570,275 153,732 27 31,819 6 121,913- 21- 2009 153,913 80,933 53 26,826 17 54,107- 35- 2010 117,092 164,082 140 7,835 7 156,246- 133- 2011 562,814 85,921 15 2,774 0 83,147- 15- 2012 132,385 101,962 77 19,083 14 82,879- 63- 2013 82,115 81,239 99 12,867 16 68,372- 83- 2014 81,733 53,659 66 7,470 9 46,190- 57- 2015 111,678 82,479 74 11,056 10 71,423- 64- 2016 146,077 73,440 50 25,331 17 48,109- 33- 2017 39,453 99,451 252 8,818 22 90,632- 230- TOTAL 3,923,028 1,702,483 43 307,269 8 1,395,214- 36- 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 36,271- 13- 01-03 217,849 69,332 32 16,773 8 52,559- 24- 02-04 214,837 85,374 40 16,531 8 68,843- 32- 03-05 230,780 104,237 45 22,558 10 81,680- 35- 04-06 237,211 103,268 44 18,161 8 85,107- 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- 10-12 270,764 117,322 43 9,898 4 107,424- 40- 11-13 259,105 89,707 35 11,575 4 78,133- 30- 12-14 98,744 78,954 80 13,140 13 65,814- 67- 13-15 91,842 72,459 79 10,464 11 61,995- 68- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 810 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 THREE-YEAR MOVING AVERAGES 14-16 113,163 69,860 62 14,619 13 55,240- 49- 15-17 99,070 85,123 86 15,069 15 70,055- 71- FIVE-YEAR AVERAGE 13-17 92,211 78,054 85 13,108 14 64,945- 70- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 811 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 1999 948 948- 2000 8,930 9,517 107 60 1 9,457- 106- 2001 1,147 1,583 138 0 1,583- 138- 2002 6,429 2,201 34 14 0 2,187- 34- 2003 5,761 4,032 70 778 14 3,254- 56- 2004 11,761 6,754 57 2,110 18 4,643- 39- 2005 15,899 10,218 64 1,659 10 8,559- 54- 2006 27,677 3,967 14 328 1 3,639- 13- 2007 968- 9,606 992- 1,636 169- 7,970- 823 2008 33,019 6,097 18 3,254 10 2,843- 9- 2009 15,122 9,251 61 4,985 33 4,266- 28- 2010 3,998 1,290 32 824 21 467- 12- 2011 5,197 5,565 107 217 4 5,348- 103- 2012 11,453 4,693 41 605 5 4,088- 36- 2013 18,908 5,852 31 5,201 28 651- 3- 2014 8,862 6,983 79 4,125 47 2,858- 32- 2015 12,465 10,813 87 236 2 10,577- 85- 2016 24,742 16,171 65 2,602 11 13,569- 55- 2017 15,064 8,197 54 229 2 7,969- 53- TOTAL 225,465 123,738 55 28,863 13 94,875- 42- THREE-YEAR MOVING AVERAGES 99-01 3,359 4,016 120 20 1 3,996- 119- 00-02 5,502 4,434 81 24 0 4,409- 80- 01-03 4,446 2,605 59 264 6 2,341- 53- 02-04 7,984 4,329 54 967 12 3,361- 42- 03-05 11,140 7,001 63 1,516 14 5,485- 49- 04-06 18,446 6,979 38 1,366 7 5,614- 30- 05-07 14,202 7,930 56 1,208 9 6,722- 47- 06-08 19,909 6,557 33 1,739 9 4,817- 24- 07-09 15,724 8,318 53 3,292 21 5,026- 32- 08-10 17,380 5,546 32 3,021 17 2,525- 15- 09-11 8,106 5,369 66 2,009 25 3,360- 41- 10-12 6,883 3,849 56 548 8 3,301- 48- 11-13 11,853 5,370 45 2,008 17 3,362- 28- 12-14 13,074 5,843 45 3,310 25 2,532- 19- 13-15 13,412 7,883 59 3,187 24 4,695- 35- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 812 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 14-16 15,356 11,322 74 2,321 15 9,001- 59- 15-17 17,423 11,727 67 1,022 6 10,705- 61- FIVE-YEAR AVERAGE 13-17 16,008 9,603 60 2,479 15 7,125- 45- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 813 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 58,020 2,101 4 244 0 1,857- 3- 2013 24,367 7,955 33 915 4 7,040- 29- 2014 18,501 8,489 46 2,493 13 5,996- 32- 2015 25,074 7,836 31 277 1 7,559- 30- 2016 7,747 1,475 19 0 1,475- 19- 2017 78,826 9,837 12 0 9,837- 12- TOTAL 612,369 130,710 21 26,584 4 104,126- 17- 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 8,773- 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 8,630- 20- 10-12 48,628 7,957 16 200 0 7,757- 16- 11-13 55,125 8,414 15 505 1 7,909- 14- 12-14 33,629 6,182 18 1,217 4 4,964- 15- 13-15 22,647 8,093 36 1,228 5 6,865- 30- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 814 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 17,107 5,933 35 923 5 5,010- 29- 15-17 37,216 6,382 17 92 0 6,290- 17- FIVE-YEAR AVERAGE 13-17 30,903 7,118 23 737 2 6,381- 21- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 815 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 1999 1,281 68,177 66,896 2000 418,219 2,643 1 190,560 46 187,916 45 2001 192,307 1,441 1 8,667 5 7,226 4 2002 243,329 89,439 37 19,082 8 70,357- 29- 2003 303,146 130,142 43 72,715 24 57,427- 19- 2004 301,897 118,291 39 100,848 33 17,443- 6- 2005 303,327 94,341 31 110,800 37 16,459 5 2006 269,108 102,465 38 97,846 36 4,619- 2- 2007 363,583 106,219 29 81,770 22 24,449- 7- 2008 469,355 119,188 25 172,730 37 53,542 11 2009 307,688 104,380 34 48,358 16 56,022- 18- 2010 248,355 78,266 32 40,144 16 38,121- 15- 2011 222,317 119,352 54 80,917 36 38,435- 17- 2012 731,741 143,846 20 57,092 8 86,755- 12- 2013 336,117 114,745 34 95,101 28 19,644- 6- 2014 296,979 101,342 34 79,973 27 21,369- 7- 2015 459,624 168,023 37 25,637 6 142,386- 31- 2016 386,268 141,643 37 79,391 21 62,252- 16- 2017 388,616 70,277 18 14,514 4 55,762- 14- TOTAL 6,241,974 1,807,324 29 1,444,321 23 363,002- 6- THREE-YEAR MOVING AVERAGES 99-01 203,509 1,788 1 89,135 44 87,346 43 00-02 284,618 31,175 11 72,770 26 41,595 15 01-03 246,261 73,674 30 33,488 14 40,186- 16- 02-04 282,791 112,624 40 64,215 23 48,409- 17- 03-05 302,790 114,258 38 94,788 31 19,470- 6- 04-06 291,444 105,032 36 103,165 35 1,868- 1- 05-07 312,006 101,008 32 96,805 31 4,203- 1- 06-08 367,348 109,291 30 117,449 32 8,158 2 07-09 380,208 109,929 29 100,953 27 8,976- 2- 08-10 341,799 100,611 29 87,077 25 13,534- 4- 09-11 259,453 100,666 39 56,473 22 44,193- 17- 10-12 400,804 113,821 28 59,384 15 54,437- 14- 11-13 430,058 125,981 29 77,703 18 48,278- 11- 12-14 454,945 119,978 26 77,389 17 42,589- 9- 13-15 364,240 128,037 35 66,904 18 61,133- 17- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 816 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 THREE-YEAR MOVING AVERAGES 14-16 380,957 137,003 36 61,667 16 75,335- 20- 15-17 411,503 126,647 31 39,848 10 86,800- 21- FIVE-YEAR AVERAGE 13-17 373,521 119,206 32 58,923 16 60,283- 16- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 817 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 369 SERVICES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 2000 4,714 473 10 0 473- 10- 2001 3,072 298 10 0 298- 10- 2002 1,177 2,689 228 19 2 2,670- 227- 2003 16,552 5,010 30 1,059 6 3,950- 24- 2004 54,658 3,994 7 2,754 5 1,240- 2- 2005 27,111 5,533 20 1,898 7 3,635- 13- 2006 19,052 4,581 24 1,019 5 3,563- 19- 2007 24,308 9,359 39 3,772 16 5,588- 23- 2008 46,278 16,982 37 4,095 9 12,887- 28- 2009 29,612 19,708 67 4,279 14 15,429- 52- 2010 25,376 14,353 57 4,898 19 9,454- 37- 2011 19,708 12,436 63 1,416 7 11,020- 56- 2012 22,993 16,990 74 4,594 20 12,396- 54- 2013 26,110 16,358 63 8,032 31 8,325- 32- 2014 24,194 15,026 62 1,294 5 13,732- 57- 2015 24,772 21,442 87 1,384 6 20,058- 81- 2016 41,031 17,939 44 16,334 40 1,606- 4- 2017 24,790 12,782 52 2,284 9 10,498- 42- TOTAL 435,507 195,951 45 59,130 14 136,821- 31- THREE-YEAR MOVING AVERAGES 00-02 2,988 1,153 39 6 0 1,147- 38- 01-03 6,934 2,665 38 359 5 2,306- 33- 02-04 24,129 3,898 16 1,277 5 2,620- 11- 03-05 32,774 4,846 15 1,904 6 2,942- 9- 04-06 33,607 4,703 14 1,890 6 2,813- 8- 05-07 23,490 6,491 28 2,229 9 4,262- 18- 06-08 29,879 10,308 34 2,962 10 7,346- 25- 07-09 33,399 15,350 46 4,049 12 11,301- 34- 08-10 33,755 17,014 50 4,424 13 12,590- 37- 09-11 24,899 15,499 62 3,531 14 11,968- 48- 10-12 22,692 14,593 64 3,636 16 10,957- 48- 11-13 22,937 15,261 67 4,681 20 10,580- 46- 12-14 24,432 16,124 66 4,640 19 11,484- 47- 13-15 25,025 17,608 70 3,570 14 14,038- 56- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 818 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 369 SERVICES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 14-16 29,999 18,136 60 6,337 21 11,798- 39- 15-17 30,198 17,388 58 6,667 22 10,720- 36- FIVE-YEAR AVERAGE 13-17 28,179 16,709 59 5,866 21 10,844- 38- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 819 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 1,035 1,153 111 358 35 794- 77- 2013 403 359 89 0 359- 89- 2014 2015 175 170 97 0 170- 97- 2016 2017 1,257 84 7 0 84- 7- TOTAL 6,547 4,373 67 358 5 4,015- 61- 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- 10-12 494 522 106 120 24 402- 81- 11-13 554 607 110 120 22 488- 88- 12-14 479 504 105 120 25 385- 80- 13-15 193 177 92 0 177- 92- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 820 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 58 57 97 0 57- 97- 15-17 477 85 18 0 85- 18- FIVE-YEAR AVERAGE 13-17 367 123 33 0 123- 33- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 821 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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- 2012 3,320 1,108 33 456 14 652- 20- 2013 2,826 827 29 12 0 815- 29- 2014 2,552 897 35 44 2 854- 33- 2015 7,421 4,017 54 0 4,017- 54- 2016 3,890 995 26 0 995- 26- 2017 7,131 495 7 0 495- 7- TOTAL 88,244 22,642 26 3,825 4 18,817- 21- 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- 10-12 4,565 1,549 34 660 14 889- 19- 11-13 3,364 998 30 207 6 791- 24- 12-14 2,899 944 33 171 6 774- 27- 13-15 4,266 1,914 45 19 0 1,895- 44- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 822 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 4,621 1,970 43 15 0 1,955- 42- 15-17 6,147 1,836 30 0 1,836- 30- FIVE-YEAR AVERAGE 13-17 4,764 1,446 30 11 0 1,435- 30- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 823 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 PCT AMOUNT PCT 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- 2012 11,386 1,972 17 0 1,972- 17- 2013 56,328 12,978 23 0 12,978- 23- 2014 53,300 31,165 58 0 31,165- 58- 2015 120,319 549 0 0 549- 0 2016 65,325- 39,086 60- 0 39,086- 60 2017 17,460 9,260 53 0 9,260- 53- TOTAL 912,315 224,565 25 0 224,565- 25- THREE-YEAR MOVING AVERAGES 03-05 58,347 17,705 30 0 17,705- 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 17,873- 13- 08-10 81,644 586 1 0 586- 1- 09-11 41,630 3,644 9 0 3,644- 9- 10-12 29,576 4,048 14 0 4,048- 14- 11-13 48,157 8,325 17 0 8,325- 17- 12-14 40,338 15,372 38 0 15,372- 38- 13-15 76,649 14,897 19 0 14,897- 19- 14-16 36,098 23,600 65 0 23,600- 65- 15-17 24,151 16,298 67 0 16,298- 67- FIVE-YEAR AVERAGE 13-17 36,416 18,607 51 0 18,607- 51- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 824 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 2012 51,093 0 1,754 3 1,754 3 2013 69,275 0 4,760 7 4,760 7 2014 28,164 0 1,064 4 1,064 4 2015 91,421 0 5,733 6 5,733 6 2016 48,264 0 1,500 3 1,500 3 2017 8,090 0 1,700 21 1,700 21 TOTAL 1,936,302 0 166,219 9 166,219 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 10-12 72,132 0 5,501 8 5,501 8 11-13 48,006 0 2,878 6 2,878 6 12-14 49,511 0 2,526 5 2,526 5 13-15 62,953 0 3,852 6 3,852 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 825 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 55,949 0 2,766 5 2,766 5 15-17 49,258 0 2,978 6 2,978 6 FIVE-YEAR AVERAGE 13-17 49,043 0 2,951 6 2,951 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 826 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 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 2012 20,385 0 494 2 494 2 2013 47,113 0 2,424 5 2,424 5 2014 632- 632- 2015 81,971 0 3,823 5 3,823 5 2016 2017 45,223 0 800 2 800 2 TOTAL 1,431,288 0 144,848 10 144,848 10 THREE-YEAR MOVING AVERAGES 99-01 108,023 0 6,508 6 6,508 6 00-02 127,375 0 13,712 11 13,712 11 01-03 75,618 0 10,525 14 10,525 14 02-04 113,741 0 18,881 17 18,881 17 03-05 85,518 0 16,992 20 16,992 20 04-06 161,639 0 23,990 15 23,990 15 05-07 133,008 0 17,199 13 17,199 13 06-08 104,486 0 9,375 9 9,375 9 07-09 61,817 0 4,318 7 4,318 7 08-10 57,427 0 3,393 6 3,393 6 09-11 45,766 0 3,139 7 3,139 7 10-12 16,709 0 1,130 7 1,130 7 11-13 22,499 0 972 4 972 4 12-14 22,499 0 762 3 762 3 13-15 43,028 0 1,872 4 1,872 4 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 827 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 14-16 27,324 0 1,064 4 1,064 4 15-17 42,398 0 1,541 4 1,541 4 FIVE-YEAR AVERAGE 13-17 34,861 0 1,283 4 1,283 4 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 828 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 1999 28,768 0 3,240 11 3,240 11 2000 20,100 0 2,538 13 2,538 13 2001 48,542 0 6,580 14 6,580 14 2002 43,366 0 6,728 16 6,728 16 2003 975 0 668- 69- 668- 69- 2004 10,154 0 4,184 41 4,184 41 2005 46,548 0 0 0 2006 6,839 0 1,787 26 1,787 26 2007 5,513 0 2,178 40 2,178 40 2008 7,488 0 365 5 365 5 2009 32,733 0 2,202 7 2,202 7 2010 2011 826- 826- 2012 250- 250- 2013 50 50 2014 15,168 0 402 3 402 3 2015 1,122 1,122 2016 2017 1,250 1,250 TOTAL 266,194 0 30,883 12 30,883 12 THREE-YEAR MOVING AVERAGES 99-01 32,470 0 4,119 13 4,119 13 00-02 37,336 0 5,282 14 5,282 14 01-03 30,961 0 4,213 14 4,213 14 02-04 18,165 0 3,415 19 3,415 19 03-05 19,226 0 1,172 6 1,172 6 04-06 21,181 0 1,990 9 1,990 9 05-07 19,633 0 1,322 7 1,322 7 06-08 6,613 0 1,443 22 1,443 22 07-09 15,245 0 1,582 10 1,582 10 08-10 13,407 0 856 6 856 6 09-11 10,911 0 459 4 459 4 10-12 359- 359- 11-13 342- 342- 12-14 5,056 0 67 1 67 1 13-15 5,056 0 525 10 525 10 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 829 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO 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 THREE-YEAR MOVING AVERAGES 14-16 5,056 0 508 10 508 10 15-17 791 791 FIVE-YEAR AVERAGE 13-17 3,034 0 565 19 565 19 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 830 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 2012 78,225 0 11,935 15 11,935 15 2013 74,878 0 9,667 13 9,667 13 2014 2015 292,948 0 24,310 8 24,310 8 2016 2017 TOTAL 1,798,635 0 204,142 11 204,142 11 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 10-12 105,149 0 8,796 8 8,796 8 11-13 130,109 0 12,743 10 12,743 10 12-14 51,035 0 7,201 14 7,201 14 13-15 122,609 0 11,325 9 11,325 9 14-16 97,649 0 8,103 8 8,103 8 15-17 97,649 0 8,103 8 8,103 8 FIVE-YEAR AVERAGE 13-17 73,565 0 6,795 9 6,795 9 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 831 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 2012 177,524 0 60,857 34 60,857 34 2013 91,660 0 31,748 35 31,748 35 2014 95,622 0 0 0 2015 2016 480,260 0 21,750 5 21,750 5 2017 TOTAL 5,124,447 0 657,849 13 657,849 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 10-12 281,184 0 39,563 14 39,563 14 11-13 247,808 0 45,707 18 45,707 18 12-14 121,602 0 30,868 25 30,868 25 13-15 62,427 0 10,583 17 10,583 17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 832 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 THREE-YEAR MOVING AVERAGES 14-16 191,960 0 7,250 4 7,250 4 15-17 160,087 0 7,250 5 7,250 5 FIVE-YEAR AVERAGE 13-17 133,508 0 10,700 8 10,700 8 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 833 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 0(7(56 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 834 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP ACCOUNT 370 METERS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1992 1,968,204 15,973 1 11,440 1 4,533- 0 1993 2,118,982 2,098,750 99 580- 0 2,099,330- 99- 1994 456,650 61,980 14 2,267 0 59,713- 13- 1995 23,727 414,587 37,393 158 377,194- 1996 1,074,010 70,634 7 1,215 0 69,419- 6- 1997 1,500,714 944 0 470 0 474- 0 1998 1,319,278 0 16,408 1 16,408 1 1999 43,772 0 47,987 110 47,987 110 2000 7,570,542 0 627,003 8 627,003 8 2001 3,652,665 0 363,558 10 363,558 10 2002 5,158,603 143,982 3 0 143,982- 3- 2003 4,313,018 120,918 3 0 120,918- 3- 2004 4,667,840 293,579 6 0 293,579- 6- 2005 7,235,823 298,728 4 500 0 298,227- 4- 2006 4,984,649 150,981 3 0 150,981- 3- 2007 26,835,453 504,327 2 0 504,327- 2- 2008 26,866,939 337,514 1 3,207 0 334,307- 1- 2009 8,588,002 391,536 5 0 391,536- 5- 2010 25,174,967 192,826 1 0 192,826- 1- 2011 17,058,148 177,485 1 124,321 1 53,164- 0 2012 3,023,274 151,669 5 351 0 151,318- 5- 2013 3,870,794 170,878 4 0 170,878- 4- 2014 2,830,608 187,788 7 0 187,788- 7- 2015 2,789,132 229,484 8 0 229,484- 8- 2016 3,217,586 351,188 11 0 351,188- 11- 2017 4,462,941 4,926 0 0 4,926- 0 TOTAL 170,806,320 6,370,679 4 1,235,541 1 5,135,139- 3- THREE-YEAR MOVING AVERAGES 92-94 1,514,612 725,568 48 4,376 0 721,192- 48- 93-95 866,453 858,439 99 13,027 2 845,412- 98- 94-96 518,129 182,401 35 13,625 3 168,775- 33- 95-97 866,150 162,055 19 13,026 2 149,029- 17- 96-98 1,298,001 23,860 2 6,031 0 17,829- 1- 97-99 954,588 315 0 21,621 2 21,307 2 98-00 2,977,864 0 230,466 8 230,466 8 99-01 3,755,660 0 346,183 9 346,183 9 00-02 5,460,603 47,994 1 330,187 6 282,193 5 01-03 4,374,762 88,300 2 121,186 3 32,886 1 02-04 4,713,154 186,159 4 0 186,159- 4- 03-05 5,405,560 237,741 4 167 0 237,575- 4- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 835 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP 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 04-06 5,629,437 247,763 4 167 0 247,596- 4- 05-07 13,018,641 318,012 2 167 0 317,845- 2- 06-08 19,562,347 330,941 2 1,069 0 329,872- 2- 07-09 20,763,465 411,126 2 1,069 0 410,057- 2- 08-10 20,209,970 307,292 2 1,069 0 306,223- 2- 09-11 16,940,373 253,949 1 41,440 0 212,509- 1- 10-12 15,085,463 173,993 1 41,557 0 132,436- 1- 11-13 7,984,072 166,677 2 41,557 1 125,120- 2- 12-14 3,241,558 170,112 5 117 0 169,995- 5- 13-15 3,163,511 196,050 6 0 196,050- 6- 14-16 2,945,775 256,153 9 0 256,153- 9- 15-17 3,489,886 195,199 6 0 195,199- 6- FIVE-YEAR AVERAGE 13-17 3,434,212 188,853 5 0 188,853- 5- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 836 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming $5,=21$&2/25$'2$1'0217$1$ 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 837 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming 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 2012 2013 5,116 224 4 0 224- 4- 2014 2015 2016 2017 TOTAL 113,107 3,107 3 0 3,107- 3- THREE-YEAR MOVING AVERAGES 93-95 961 961- 94-96 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 838 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos 00 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 05-07 06-08 07-09 142- 0 0 0 08-10 142- 0 0 0 09-11 142- 0 0 0 10-12 11-13 1,705 75 4 0 75- 4- 12-14 1,705 75 4 0 75- 4- 13-15 1,705 75 4 0 75- 4- 14-16 15-17 FIVE-YEAR AVERAGE 13-17 1,023 45 4 0 45- 4- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 839 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 2012 17,699 0 1,563 9 1,563 9 2013 3,135 0 205 7 205 7 2014 8,865 0 6,099 69 6,099 69 2015 14,357 0 1,372 10 1,372 10 2016 2,820 0 635 23 635 23 2017 24,704 0 2,689 11 2,689 11 TOTAL 489,796 0 22,933 5 22,933 5 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 10-12 10,764 0 2,519 23 2,519 23 11-13 9,857 0 794 8 794 8 12-14 9,900 0 2,622 26 2,622 26 13-15 8,786 0 2,559 29 2,559 29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 840 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 THREE-YEAR MOVING AVERAGES 14-16 8,681 0 2,702 31 2,702 31 15-17 13,960 0 1,565 11 1,565 11 FIVE-YEAR AVERAGE 13-17 10,776 0 2,200 20 2,200 20 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 841 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ARIZONA, COLORADO AND MONTANA 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 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 2012 12,563 0 3,066 24 3,066 24 2013 424 424 2014 39,979 0 22,118 55 22,118 55 2015 8,179 0 772 9 772 9 2016 2017 TOTAL 360,684 0 35,607 10 35,607 10 THREE-YEAR MOVING AVERAGES 98-00 49,419 0 24 0 24 0 99-01 16,033 0 1,212 8 1,212 8 00-02 21,917 0 1,415 6 1,415 6 01-03 13,806 0 1,415 10 1,415 10 02-04 13,039 0 1,800 14 1,800 14 03-05 7,154 0 1,597 22 1,597 22 04-06 4,940 0 1,597 32 1,597 32 05-07 11,080 0 0 0 06-08 21,703 0 40 0 40 0 07-09 20,805 0 40 0 40 0 08-10 21,642 0 40 0 40 0 09-11 11,019 0 0 0 10-12 15,206 0 1,022 7 1,022 7 11-13 4,188 0 1,163 28 1,163 28 12-14 17,514 0 8,536 49 8,536 49 13-15 16,053 0 7,771 48 7,771 48 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 842 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ARIZONA, COLORADO AND MONTANA 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 14-16 16,053 0 7,630 48 7,630 48 15-17 2,726 0 257 9 257 9 FIVE-YEAR AVERAGE 13-17 9,632 0 4,663 48 4,663 48 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 843 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ARIZONA, COLORADO AND MONTANA 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 1998 119,440 0 0 0 1999 2000 2001 2002 2003 540 0 0 0 2004 2005 2006 2007 2008 14,167 0 0 0 2009 2010 30,240 0 0 0 2011 2012 2013 2014 2015 2016 2017 TOTAL 164,387 0 0 0 THREE-YEAR MOVING AVERAGES 98-00 39,813 0 0 0 99-01 00-02 01-03 180 0 0 0 02-04 180 0 0 0 03-05 180 0 0 0 04-06 05-07 06-08 4,722 0 0 0 07-09 4,722 0 0 0 08-10 14,802 0 0 0 09-11 10,080 0 0 0 10-12 10,080 0 0 0 11-13 12-14 13-15 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 844 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP ARIZONA, COLORADO AND MONTANA 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 THREE-YEAR MOVING AVERAGES 14-16 15-17 FIVE-YEAR AVERAGE 13-17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 845 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 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 2012 16,358 0 1,978 12 1,978 12 2013 32,906 0 93,648 285 93,648 285 2014 288,805 0 0 0 2015 72,720 0 4,750 7 4,750 7 2016 10,721 0 0 0 2017 TOTAL 2,545,894 0 190,496 7 190,496 7 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 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 846 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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 07-09 5,685 0 707 12 707 12 08-10 35,406 0 5,503 16 5,503 16 09-11 33,601 0 5,503 16 5,503 16 10-12 35,173 0 5,455 16 5,455 16 11-13 16,421 0 31,875 194 31,875 194 12-14 112,690 0 31,875 28 31,875 28 13-15 131,477 0 32,799 25 32,799 25 14-16 124,082 0 1,583 1 1,583 1 15-17 27,814 0 1,583 6 1,583 6 FIVE-YEAR AVERAGE 13-17 81,030 0 19,679 24 19,679 24 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU9,,, Rocky Mountain Powe Exhibit No. 2 Page 847 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 3$57,;'(7$,/(''(35(&,$7,21 &$/&8/$7,216 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 848 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 352'8&7,21 $1'75$160,66,21 3/$17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 849 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 310.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CHOLLA UNIT 4 INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 4-2025 NET SALVAGE PERCENT.. 0 2008 1,201,891.85 678,432 404,972 796,920 7.33 108,720 2012 166,573.53 71,407 42,624 123,949 7.33 16,910 1,368,465.38 749,839 447,596 920,869 125,630 DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. 0 1972 94,403.45 77,394 65,565 28,838 10.00 2,884 1992 5,566.81 3,999 3,388 2,179 10.00 218 99,970.26 81,393 68,953 31,017 3,102 HUNTER COMMON INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. 0 1978 73,362.47 44,927 39,679 33,684 25.00 1,347 1983 172,975.07 100,296 88,580 84,395 25.00 3,376 246,337.54 145,223 128,259 118,079 4,723 JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. 0 1976 276,651.77 186,685 165,252 111,400 20.00 5,570 1979 4,026.00 2,650 2,346 1,680 20.00 84 1990 433.33 251 222 211 20.00 11 281,111.10 189,586 167,820 113,291 5,665 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 850 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 310.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON COMMON INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. 0 1963 15,015.87 12,306 10,023 4,993 12.00 416 15,015.87 12,306 10,023 4,993 416 WYODAK PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2039 NET SALVAGE PERCENT.. 0 1978 39,348.80 25,273 23,942 15,407 22.00 700 1983 125,448.00 76,601 72,566 52,882 22.00 2,404 164,796.80 101,874 96,508 68,289 3,104 BLUNDELL GEOTHERMALS STEAM FIELD INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. 0 1990 26,725,454.50 15,472,702 18,150,084 8,575,370 20.00 428,768 1991 13,453,417.70 7,666,968 8,993,653 4,459,765 20.00 222,988 2001 546,652.37 247,114 289,874 256,778 20.00 12,839 2004 256,385.86 103,321 121,200 135,186 20.00 6,759 40,981,910.43 23,490,105 27,554,811 13,427,099 671,354 43,157,607.38 24,770,326 28,473,970 14,683,637 813,994 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.0 1.89 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 851 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CHOLLA UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 4-2025 NET SALVAGE PERCENT.. -4 1962 119,504.20 109,150 65,154 59,130 7.17 8,247 1978 4,961,206.10 4,334,729 2,587,501 2,572,153 7.22 356,254 1979 22,699.51 19,756 11,793 11,815 7.22 1,636 1980 2,717,317.85 2,354,802 1,405,637 1,420,374 7.23 196,456 1981 20,980,726.23 18,104,453 10,806,972 11,012,983 7.23 1,523,234 1982 2,408,516.19 2,068,987 1,235,027 1,269,830 7.23 175,633 1983 222,471.39 190,198 113,534 117,837 7.23 16,298 1984 21,025.42 17,880 10,673 11,193 7.24 1,546 1985 518,178.45 438,319 261,643 277,263 7.24 38,296 1986 12,943.00 10,887 6,499 6,962 7.24 962 1987 305,526.76 255,387 152,446 165,301 7.25 22,800 1988 421,226.09 349,877 208,850 229,225 7.25 31,617 1989 1,456,364.68 1,201,502 717,205 797,415 7.25 109,988 1990 18,070.73 14,801 8,835 9,958 7.25 1,374 1992 53,128.00 42,811 25,555 29,698 7.26 4,091 1994 353,760.45 279,752 166,991 200,920 7.27 27,637 1996 482,525.61 373,500 222,951 278,876 7.27 38,360 1999 31,031.85 23,074 13,773 18,500 7.28 2,541 2000 288,346.87 211,026 125,966 173,914 7.28 23,889 2001 3,822,489.83 2,749,101 1,641,003 2,334,387 7.28 320,658 2002 202,784.06 142,958 85,335 125,560 7.29 17,224 2003 491,244.05 338,866 202,277 308,617 7.29 42,334 2004 869,597.96 585,415 349,448 554,934 7.29 76,123 2005 248,651.25 162,903 97,241 161,357 7.29 22,134 2006 353,804.31 224,391 133,944 234,012 7.30 32,056 2007 7,320,094.69 4,478,440 2,673,286 4,939,613 7.30 676,659 2008 5,400,556.73 3,168,762 1,891,508 3,725,071 7.30 510,284 2009 767,898.79 428,696 255,899 542,716 7.30 74,345 2010 1,184,464.88 622,180 371,394 860,450 7.31 117,709 2011 1,707,060.77 833,559 497,571 1,277,772 7.31 174,798 2012 1,471,348.12 655,630 391,361 1,138,841 7.31 155,792 2013 3,348,249.18 1,325,004 790,926 2,691,253 7.31 368,160 2014 1,008,639.26 338,665 202,157 846,828 7.32 115,687 2015 866,063.87 228,617 136,467 764,240 7.32 104,404 2016 768,537.23 135,933 81,142 718,137 7.32 98,106 2017 72,606.86 4,828 2,882 72,629 7.32 9,922 65,298,661.22 46,824,839 27,950,844 39,959,764 5,497,254 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 852 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) COLSTRIP GENERATING STATION INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -7 1984 36,594,279.32 30,033,342 22,509,640 16,646,239 9.82 1,695,136 1986 17,133,473.39 13,864,376 10,391,188 7,941,628 9.83 807,897 1987 64,871.20 52,099 39,048 30,365 9.83 3,089 1988 59,614.57 47,476 35,583 28,205 9.84 2,866 1989 113,324.43 89,490 67,072 54,185 9.84 5,507 1990 42,646.33 33,361 25,004 20,628 9.85 2,094 1992 96,284.64 73,801 55,313 47,712 9.86 4,839 1993 45,864.99 34,768 26,058 23,017 9.86 2,334 1994 28,436.28 21,291 15,957 14,469 9.87 1,466 1995 11,547.14 8,536 6,398 5,958 9.87 604 1996 15,216.84 11,089 8,311 7,971 9.88 807 1997 169,930.26 121,985 91,426 90,399 9.88 9,150 1998 6,949.67 4,906 3,677 3,759 9.89 380 1999 5,168.12 3,584 2,686 2,844 9.89 288 2000 19,091.87 12,979 9,728 10,701 9.90 1,081 2001 56,867.23 37,838 28,359 32,489 9.90 3,282 2002 14,294.74 9,285 6,959 8,336 9.91 841 2003 1,241,271.74 785,395 588,644 739,516 9.91 74,623 2004 31,715.98 19,475 14,596 19,340 9.92 1,950 2005 122,619.97 72,839 54,592 76,611 9.92 7,723 2006 612,838.91 350,466 262,670 393,067 9.93 39,584 2007 235,583.03 129,072 96,738 155,336 9.93 15,643 2008 83,924.87 43,718 32,766 57,033 9.94 5,738 2009 891,730.24 438,423 328,593 625,558 9.94 62,933 2010 83,744.32 38,366 28,755 60,852 9.95 6,116 2011 724,569.88 305,487 228,959 546,331 9.95 54,908 2012 591,184.18 224,656 168,377 464,190 9.95 46,652 2013 1,283,377.09 426,039 319,311 1,053,902 9.96 105,813 2014 161,250.12 44,770 33,555 138,983 9.96 13,954 2015 565,807.24 120,986 90,678 514,736 9.97 51,628 2016 373,032.96 52,200 39,123 360,022 9.97 36,111 2017 1,408,558.79 71,907 53,893 1,453,264 9.98 145,618 62,889,070.34 47,584,005 35,663,657 31,627,648 3,210,655 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 853 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CRAIG UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -2 1980 11,373,025.16 9,523,651 7,860,825 3,739,660 7.87 475,179 1982 3,123.00 2,590 2,138 1,048 7.88 133 1983 4,427.00 3,653 3,015 1,500 7.88 190 1985 30,953.00 25,251 20,842 10,730 7.89 1,360 1991 6,491.00 5,072 4,186 2,434 7.91 308 1995 1,951.91 1,466 1,210 781 7.92 99 1996 72,700.40 53,951 44,531 29,623 7.92 3,740 2005 21,180.74 13,164 10,866 10,739 7.95 1,351 2010 42,124.73 20,773 17,146 25,821 7.97 3,240 2011 67,782.86 30,978 25,569 43,569 7.97 5,467 2014 39,658.27 12,308 10,159 30,292 7.98 3,796 11,663,418.07 9,692,857 8,000,488 3,896,198 494,863 CRAIG UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2 1979 11,559,388.00 9,515,466 7,854,070 3,936,506 8.83 445,810 1982 2,834.00 2,297 1,896 995 8.84 113 1983 8,821.00 7,108 5,867 3,130 8.85 354 1985 29,379.00 23,383 19,300 10,666 8.86 1,204 1991 6,110.00 4,640 3,830 2,402 8.88 270 1994 4,918.21 3,618 2,986 2,030 8.90 228 1995 7,782.00 5,657 4,669 3,268 8.90 367 2005 21,076.42 12,488 10,308 11,190 8.94 1,252 2009 48,000.27 23,777 19,626 29,335 8.95 3,278 11,688,308.90 9,598,434 7,922,552 3,999,523 452,876 CRAIG COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2 1979 9,147,584.36 7,530,116 6,215,361 3,115,175 8.83 352,794 1983 46,454.00 37,435 30,899 16,484 8.85 1,863 1984 21,772.00 17,442 14,397 7,811 8.85 883 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 854 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CRAIG COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2 1985 200,201.00 159,343 131,522 72,683 8.86 8,203 1986 7,667.00 6,062 5,004 2,817 8.86 318 1987 8,785.00 6,895 5,691 3,270 8.87 369 1988 82,312.00 64,131 52,934 31,024 8.87 3,498 1989 136,554.00 105,557 87,127 52,158 8.87 5,880 1990 86,420.00 66,216 54,655 33,494 8.88 3,772 1991 17,818.00 13,531 11,168 7,006 8.88 789 1993 121,672.76 90,540 74,732 49,374 8.89 5,554 1994 124,858.28 91,858 75,820 51,536 8.90 5,791 1995 211,343.12 153,641 126,815 88,755 8.90 9,972 1996 195,583.59 140,351 115,846 83,649 8.90 9,399 1997 78,426.19 55,476 45,790 34,205 8.91 3,839 1999 46,511.28 31,872 26,307 21,134 8.91 2,372 2000 215,923.18 145,201 119,849 100,393 8.92 11,255 2001 13,607.31 8,970 7,404 6,476 8.92 726 2002 36,037.66 23,222 19,167 17,591 8.93 1,970 2003 88,770.47 55,813 46,068 44,478 8.93 4,981 2004 75,467.50 46,151 38,093 38,884 8.93 4,354 2005 39,599.36 23,462 19,366 21,026 8.94 2,352 2006 438,042.25 250,518 206,778 240,025 8.94 26,848 2008 406,489.64 212,832 175,672 238,948 8.95 26,698 2009 328,728.85 162,833 134,402 200,901 8.95 22,447 2010 281,619.84 130,504 107,718 179,534 8.96 20,037 2011 170,256.96 72,818 60,104 113,558 8.96 12,674 2012 271,586.07 105,128 86,773 190,245 8.96 21,233 2013 817,858.87 277,869 229,353 604,863 8.97 67,432 2014 182,414.63 52,116 43,017 143,046 8.97 15,947 2015 1,079,117.29 238,951 197,230 903,469 8.98 100,609 2017 7,256.26 390 322 7,079 8.98 788 14,986,738.72 10,377,244 8,565,382 6,721,091 755,647 DAVE JOHNSTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1958 2,285.86 2,000 1,694 660 9.67 68 1990 22,528.35 16,964 14,371 8,833 9.85 897 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 855 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1995 107,032.63 76,166 64,525 45,719 9.87 4,632 1996 54,959.52 38,555 32,662 23,946 9.88 2,424 1997 57,314.75 39,605 33,552 25,482 9.88 2,579 2002 64,927.62 40,597 34,392 32,483 9.91 3,278 2008 58,808.27 29,489 24,982 35,591 9.94 3,581 2009 33,344.57 15,781 13,369 20,976 9.94 2,110 2012 608,501.94 222,593 188,573 438,184 9.95 44,039 1,009,703.51 481,750 408,121 631,874 63,608 DAVE JOHNSTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1960 5,284.75 4,602 3,899 1,545 9.68 160 1962 5,365.29 4,649 3,938 1,588 9.69 164 1990 22,528.34 16,964 14,371 8,833 9.85 897 1995 12,130.39 8,632 7,313 5,182 9.87 525 1996 112,458.23 78,891 66,834 48,998 9.88 4,959 2005 135,780.57 77,641 65,775 74,079 9.92 7,468 2012 264,129.94 96,620 81,853 190,201 9.95 19,116 2014 9,093.06 2,430 2,059 7,307 9.96 734 566,770.57 290,429 246,041 337,733 34,023 DAVE JOHNSTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1977 315,936.78 259,675 219,987 105,428 9.78 10,780 1991 479,594.52 357,648 302,986 190,996 9.85 19,390 1992 143,784.20 106,088 89,874 58,224 9.86 5,905 1997 31,422.92 21,714 18,395 13,970 9.88 1,414 2006 20,724.25 11,409 9,665 11,681 9.93 1,176 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 856 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 2008 17,043,077.86 8,546,170 7,239,996 10,314,374 9.94 1,037,663 2009 873,683.12 413,492 350,295 549,599 9.94 55,292 2010 59,569.36 26,270 22,255 39,101 9.95 3,930 18,967,793.01 9,742,466 8,253,453 11,283,374 1,135,550 DAVE JOHNSTON UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1990 1,137.26 856 725 446 9.85 45 1991 159,763.84 119,141 100,932 63,625 9.85 6,459 1993 1,582,689.51 1,154,910 978,397 651,774 9.86 66,103 1994 5,584.65 4,025 3,410 2,342 9.87 237 1996 622,133.78 436,435 369,731 271,066 9.88 27,436 2003 136,281.50 83,006 70,320 70,050 9.91 7,069 2008 17,311.40 8,681 7,354 10,477 9.94 1,054 2009 1,554,659.15 735,781 623,326 977,973 9.94 98,388 2010 50,893.98 22,444 19,014 33,407 9.95 3,357 2011 316,343.40 128,388 108,766 217,068 9.95 21,816 2012 10,679,428.38 3,906,583 3,309,511 7,690,300 9.95 772,894 2017 33,588.38 1,651 1,399 33,197 9.98 3,326 15,159,815.23 6,601,901 5,592,884 10,021,726 1,008,184 DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1958 2,253,240.02 1,971,203 1,669,930 650,908 9.67 67,312 1959 7,165.56 6,255 5,299 2,082 9.67 215 1960 923,804.37 804,433 681,486 270,033 9.68 27,896 1961 30,373.44 26,382 22,350 8,935 9.69 922 1962 484.75 420 356 143 9.69 15 1963 6,640.40 5,738 4,861 1,979 9.70 204 1964 2,194,066.11 1,890,984 1,601,971 657,917 9.70 67,826 1965 13,063.50 11,226 9,510 3,945 9.71 406 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 857 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1966 37,594.74 32,209 27,286 11,436 9.72 1,177 1967 26,492.07 22,630 19,171 8,116 9.72 835 1968 16,916.35 14,403 12,202 5,222 9.73 537 1969 4,963.29 4,213 3,569 1,543 9.73 159 1970 4,959.54 4,195 3,554 1,554 9.74 160 1971 37,087.63 31,252 26,476 11,725 9.75 1,203 1972 5,613,832.98 4,713,515 3,993,114 1,789,134 9.75 183,501 1973 1,335,042.07 1,116,452 945,816 429,277 9.76 43,983 1974 421,585.13 351,181 297,507 136,725 9.76 14,009 1975 522,494.36 433,345 367,114 171,056 9.77 17,508 1976 392,719.74 324,325 274,756 129,745 9.77 13,280 1977 249,096.89 204,738 173,446 83,123 9.78 8,499 1978 396,855.33 324,654 275,035 133,726 9.78 13,673 1979 719.31 585 496 245 9.79 25 1980 184,340.90 149,208 126,403 63,468 9.80 6,476 1981 50,557.87 40,698 34,478 17,597 9.80 1,796 1983 126,294.78 100,448 85,096 44,988 9.81 4,586 1984 1,292,092.55 1,020,793 864,778 466,078 9.82 47,462 1985 86,891.26 68,187 57,765 31,733 9.82 3,231 1986 328,048.43 255,533 216,478 121,412 9.83 12,351 1987 394,275.01 304,809 258,223 147,880 9.83 15,044 1988 2,378,430.97 1,823,325 1,544,653 905,131 9.84 91,985 1989 1,039,525.02 790,206 669,433 401,278 9.84 40,780 1990 383,113.56 288,493 244,400 150,206 9.85 15,249 1991 697,159.09 519,893 440,434 277,640 9.85 28,187 1992 267,112.58 197,084 166,962 108,164 9.86 10,970 1993 771,786.56 563,183 477,108 317,833 9.86 32,235 1994 2,901,701.55 2,091,320 1,771,688 1,217,064 9.87 123,309 1995 168,052.28 119,589 101,311 71,783 9.87 7,273 1996 246,409.86 172,860 146,441 107,362 9.88 10,867 1997 65,259.04 45,095 38,203 29,014 9.88 2,937 1998 33,017.65 22,438 19,009 15,000 9.89 1,517 1999 12,008,965.77 8,017,367 6,792,014 5,577,221 9.89 563,925 2000 78,509.13 51,378 43,526 37,339 9.90 3,772 2001 218,856.67 140,179 118,754 106,668 9.90 10,775 2002 1,052,256.14 657,946 557,387 526,437 9.91 53,122 2003 433,959.96 264,316 223,919 223,060 9.91 22,509 2004 560,009.88 331,020 280,428 296,382 9.92 29,877 2005 375,613.05 214,781 181,954 204,927 9.92 20,658 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 858 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 2006 1,566,805.83 862,517 730,692 883,118 9.93 88,934 2007 526,450.98 277,651 235,216 307,029 9.93 30,919 2008 64,028,942.65 32,107,006 27,199,856 38,749,955 9.94 3,898,386 2009 4,398,353.51 2,081,629 1,763,478 2,766,826 9.94 278,353 2010 1,023,526.62 451,380 382,392 671,840 9.95 67,522 2011 233,226.80 94,655 80,188 160,035 9.95 16,084 2012 4,033,146.53 1,475,343 1,249,855 2,904,285 9.95 291,888 2013 1,016,029.23 324,680 275,057 771,453 9.96 77,455 2014 1,181,018.42 315,644 267,402 949,047 9.96 95,286 2015 394,210.63 81,142 68,740 337,296 9.97 33,831 2016 4,477,696.89 603,161 510,975 4,101,052 9.97 411,339 2017 522,433.18 25,673 21,749 516,357 9.98 51,739 124,033,278.41 69,244,968 58,661,749 69,092,528 6,965,974 GADSBY UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 1951 937,637.48 869,625 1,078,283 1957 3,445.32 3,143 3,962 1966 2,410.11 2,129 2,772 1977 12,577.97 10,491 14,465 1979 3,893.33 3,204 4,477 1985 28,551.19 22,372 32,834 1986 10,891.22 8,451 12,525 1987 31,516.04 24,198 36,243 1994 13,437.92 9,410 14,463 991 14.69 67 1995 80,643.89 55,523 85,336 7,405 14.70 504 2003 79,370.36 44,837 68,912 22,364 14.79 1,512 2017 26,878.58 1,001 1,538 29,372 14.93 1,967 1,231,253.41 1,054,384 1,355,810 60,131 4,050 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 859 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -16 1952 932,091.66 869,825 1,081,226 1956 10,893.89 10,052 12,637 1957 1,465.29 1,348 1,700 1966 1,262.56 1,125 1,465 1973 1,452.09 1,251 1,684 1975 47,824.38 40,744 55,476 1980 9,991.98 8,236 11,591 1985 4,795.56 3,790 5,563 1986 10,891.22 8,525 12,634 1991 23,440.83 17,314 27,191 1994 32,183.97 22,732 37,333 2017 28,850.12 1,084 19,410 14,057 14.93 942 1,105,143.55 986,026 1,267,910 14,057 942 GADSBY UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 1955 925,813.61 849,502 1,064,686 1966 2,052.36 1,813 2,360 1978 1,956.41 1,621 2,250 1979 3,833.20 3,155 4,408 1985 20,720.65 16,236 23,829 1986 17,010.54 13,200 19,562 1991 15,137.74 11,085 16,473 936 14.65 64 1996 33,121.27 22,391 33,274 4,816 14.71 327 2004 103,985.70 56,623 84,143 35,440 14.80 2,395 2006 31,936.55 15,937 23,683 13,044 14.82 880 2017 48,631.57 1,812 2,693 53,234 14.93 3,566 1,204,199.60 993,375 1,277,360 107,470 7,232 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 860 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 1951 670,040.60 621,438 770,547 1952 570,234.52 527,554 655,770 1954 19,513.28 17,955 22,440 1955 284,410.50 260,968 327,072 1956 1,515.85 1,387 1,743 1957 6,608.59 6,028 7,600 1958 6,159.04 5,600 7,083 1959 43,979.11 39,859 50,576 1961 248.64 224 286 1965 3,207.69 2,845 3,683 6 14.33 1966 664.82 587 760 5 14.34 1967 2,431.90 2,139 2,769 28 14.36 2 1970 4,226.15 3,666 4,745 115 14.40 8 1972 542,894.47 466,274 603,574 20,754 14.42 1,439 1973 7,758.77 6,627 8,578 344 14.44 24 1974 1,137.71 966 1,250 58 14.45 4 1976 1,237,258.66 1,038,736 1,344,605 78,243 14.47 5,407 1977 141,124.69 117,713 152,375 9,918 14.49 684 1978 51,154.00 42,388 54,870 3,957 14.50 273 1979 76,517.31 62,974 81,517 6,477 14.51 446 1980 223,751.72 182,830 236,667 20,648 14.52 1,422 1982 22,558.21 18,145 23,488 2,454 14.55 169 1984 3,702.52 2,928 3,790 468 14.57 32 1985 463,384.90 363,102 470,022 62,871 14.58 4,312 1986 549,930.90 426,738 552,396 80,024 14.59 5,485 1987 55,972.22 42,975 55,630 8,739 14.61 598 1991 281,586.60 206,195 266,912 56,913 14.65 3,885 1992 1,104,320.25 797,553 1,032,402 237,566 14.66 16,205 1993 312,107.23 221,994 287,363 71,560 14.68 4,875 1994 2,971,105.01 2,080,438 2,693,049 723,722 14.69 49,266 1995 270,176.02 186,014 240,788 69,914 14.70 4,756 1996 185,252.12 125,233 162,109 50,931 14.71 3,462 1997 50,329.79 33,369 43,195 14,684 14.72 998 1998 8,602.12 5,584 7,228 2,664 14.73 181 1999 29,459.18 18,686 24,188 9,690 14.74 657 2000 3,745.67 2,318 3,001 1,307 14.75 89 2001 11,398.04 6,863 8,884 4,224 14.76 286 2003 208,648.98 117,869 152,577 87,369 14.79 5,907 2004 24,036.11 13,088 16,942 10,700 14.80 723 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 861 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 2005 21,084.08 11,020 14,265 9,982 14.81 674 2006 32,786.12 16,361 21,179 16,525 14.82 1,115 2007 70,818.46 33,551 43,431 38,011 14.83 2,563 2008 958,827.33 427,873 553,866 548,786 14.84 36,980 2009 77,957.86 32,464 42,023 47,628 14.85 3,207 2011 31,499.24 10,971 14,202 22,023 14.87 1,481 2012 21,797.05 6,738 8,722 16,345 14.88 1,098 2014 6,009.10 1,311 1,697 5,213 14.90 350 2016 16,728.47 1,757 2,274 16,963 14.92 1,137 2017 30,578.72 1,139 1,474 33,691 14.93 2,257 11,719,240.32 8,621,035 11,085,607 2,391,519 162,457 HAYDEN UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1965 857,610.59 695,594 691,434 183,329 12.50 14,666 1982 149,435.00 111,059 110,395 42,029 12.66 3,320 1985 1,652.00 1,199 1,192 493 12.69 39 1993 2,454.59 1,632 1,622 881 12.76 69 1994 10,828.52 7,093 7,051 3,995 12.77 313 1996 32,442.44 20,577 20,454 12,637 12.79 988 2000 8,687.24 5,077 5,047 3,814 12.82 298 2006 49,090.66 23,498 23,357 26,715 12.87 2,076 2007 7,209.87 3,285 3,265 4,089 12.88 317 2014 11,466.91 2,486 2,471 9,225 12.93 713 1,130,877.82 871,500 866,288 287,207 22,799 HAYDEN UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1976 1,650,480.19 1,274,385 1,266,763 416,727 12.61 33,047 1978 1,521.00 1,161 1,154 397 12.63 31 1979 79.00 60 60 21 12.64 2 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 862 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HAYDEN UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1982 87,143.00 64,764 64,377 24,509 12.66 1,936 1985 1,461.00 1,060 1,054 437 12.69 34 1989 9,622.00 6,717 6,677 3,138 12.73 247 1993 6,242.11 4,149 4,124 2,243 12.76 176 1996 4,625.65 2,934 2,916 1,802 12.79 141 2002 2,489.83 1,380 1,372 1,168 12.84 91 2004 29,127.90 15,128 15,038 14,673 12.85 1,142 2007 3,580.60 1,632 1,622 2,030 12.88 158 2012 6,250.59 1,900 1,889 4,487 12.91 348 2013 22,117.00 5,808 5,773 16,786 12.92 1,299 1,824,739.87 1,381,078 1,372,818 488,417 38,652 HAYDEN COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1965 593,675.42 476,800 473,948 125,664 12.50 10,053 1976 755,309.84 577,480 574,026 188,837 12.61 14,975 1979 2,200.00 1,652 1,642 580 12.64 46 1982 62,701.00 46,142 45,866 17,462 12.66 1,379 1983 49,924.00 36,462 36,244 14,179 12.67 1,119 1984 144,105.00 104,406 103,782 41,764 12.68 3,294 1985 59,353.00 42,642 42,387 17,560 12.69 1,384 1986 4,015.00 2,859 2,842 1,213 12.70 96 1987 31,494.00 22,217 22,084 9,725 12.71 765 1988 5,828.00 4,071 4,047 1,840 12.72 145 1991 8,012.00 5,413 5,381 2,711 12.74 213 1993 100,211.45 65,956 65,562 35,652 12.76 2,794 1994 28,176.58 18,276 18,167 10,292 12.77 806 1996 36,570.20 22,967 22,830 14,106 12.79 1,103 1997 60,361.86 37,225 37,002 23,963 12.80 1,872 1998 5,190.59 3,141 3,122 2,120 12.80 166 2000 13,749.61 7,957 7,909 5,978 12.82 466 2001 11,975.41 6,757 6,717 5,379 12.83 419 2002 136,236.06 74,746 74,299 63,299 12.84 4,930 2003 21,698.97 11,551 11,482 10,434 12.84 813 2004 244,830.39 125,907 125,154 122,125 12.85 9,504 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 863 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HAYDEN COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 2005 18,415.19 9,115 9,060 9,539 12.86 742 2006 496,461.53 235,309 233,902 267,525 12.87 20,787 2009 37,978.59 15,178 15,087 23,271 12.89 1,805 2010 48,381.17 17,889 17,782 31,083 12.90 2,410 2011 11,645,071.71 3,922,585 3,899,124 7,862,398 12.91 609,016 2012 55,931.83 16,834 16,733 39,758 12.91 3,080 2013 41,239.29 10,724 10,660 30,992 12.92 2,399 2014 5,973.09 1,282 1,274 4,758 12.93 368 2015 70,813.76 11,541 11,472 60,050 12.94 4,641 2016 58,068.43 6,052 6,016 52,633 12.95 4,064 2017 41,894.62 1,573 1,564 40,750 12.95 3,147 14,895,847.59 5,942,709 5,907,166 9,137,640 708,801 HUNTER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1978 21,315,510.00 14,034,831 12,395,397 10,625,354 23.51 451,950 1981 12,490.27 7,978 7,046 6,443 23.61 273 1982 17,243.53 10,891 9,619 9,004 23.65 381 1983 24,004.23 14,988 13,237 12,687 23.68 536 1984 455.86 281 248 244 23.71 10 1985 12,848.02 7,823 6,909 6,967 23.75 293 1986 130,924.30 78,665 69,476 71,922 23.78 3,024 1987 90,543.75 53,649 47,382 50,405 23.81 2,117 1988 54,325.00 31,716 28,011 30,660 23.84 1,286 1989 64,095.78 36,830 32,528 36,696 23.88 1,537 1990 5,019.52 2,837 2,506 2,915 23.91 122 1991 64,867.03 36,030 31,821 38,235 23.94 1,597 1993 6,876.96 3,677 3,247 4,180 24.00 174 2001 19,071.44 8,212 7,253 13,344 24.25 550 2004 10,294.40 3,913 3,456 7,662 24.34 315 2005 501,350.25 181,226 160,057 381,402 24.37 15,650 2006 129,557.84 44,263 39,093 100,830 24.40 4,132 2007 185,952.51 59,682 52,710 148,118 24.43 6,063 2008 60,983.09 18,228 16,099 49,763 24.46 2,034 2009 51,748.33 14,248 12,584 43,305 24.49 1,768 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 864 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 2011 70,079.24 15,734 13,896 61,789 24.54 2,518 2013 190,534.35 31,642 27,946 177,831 24.60 7,229 2017 68,971.27 1,477 1,304 73,185 24.72 2,961 23,087,746.97 14,698,821 12,981,825 11,952,942 506,520 HUNTER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1980 11,351,709.58 7,327,465 6,471,530 5,788,316 23.58 245,476 1982 9,906.35 6,257 5,526 5,173 23.65 219 1983 17,231.31 10,759 9,502 9,108 23.68 385 1985 253.67 154 136 138 23.75 6 1986 36,972.87 22,215 19,620 20,311 23.78 854 1987 41,651.90 24,680 21,797 23,187 23.81 974 1988 2,528.50 1,476 1,304 1,427 23.84 60 1989 39,027.51 22,425 19,805 22,344 23.88 936 1990 10,445.78 5,904 5,214 6,067 23.91 254 1991 1,945.37 1,081 955 1,146 23.94 48 1992 5,054.46 2,756 2,434 3,025 23.97 126 1993 27,310.35 14,602 12,896 16,599 24.00 692 2001 10,366.00 4,464 3,943 7,253 24.25 299 2003 4,120.60 1,639 1,448 3,003 24.31 124 2005 313,187.03 113,210 99,986 238,256 24.37 9,777 2006 78,902.28 26,957 23,808 61,406 24.40 2,517 2007 26,670.53 8,560 7,560 21,244 24.43 870 2008 75,355.68 22,524 19,893 61,491 24.46 2,514 2009 4,071.45 1,121 990 3,407 24.49 139 2011 47,839.22 10,740 9,485 42,181 24.54 1,719 2013 57,984.54 9,630 8,505 54,118 24.60 2,200 2015 122,634.43 12,147 10,728 121,717 24.66 4,936 2017 178,630.27 3,826 3,379 189,542 24.72 7,668 12,463,799.68 7,654,592 6,760,445 6,700,459 282,793 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 865 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1983 53,016,014.98 33,101,588 29,234,931 28,022,365 23.68 1,183,377 1986 4,578.46 2,751 2,430 2,515 23.78 106 1987 533,304.98 315,994 279,082 296,887 23.81 12,469 1990 1,643.82 929 820 955 23.91 40 1991 105,731.89 58,728 51,868 62,323 23.94 2,603 1994 54,431.29 28,505 25,175 33,611 24.03 1,399 1995 80,510.81 41,214 36,400 50,552 24.07 2,100 2001 185,397.22 79,833 70,508 129,721 24.25 5,349 2003 37,357.02 14,857 13,122 27,224 24.31 1,120 2004 80,339.44 30,539 26,972 59,795 24.34 2,457 2005 412,121.39 148,972 131,570 313,521 24.37 12,865 2006 159,561.95 54,514 48,146 124,181 24.40 5,089 2007 46,011.99 14,768 13,043 36,650 24.43 1,500 2008 72,178.90 21,574 19,054 58,899 24.46 2,408 2009 25,097.18 6,910 6,103 21,002 24.49 858 2011 392,419.51 88,102 77,811 346,002 24.54 14,100 2012 182,410.93 35,766 31,588 165,416 24.57 6,732 2015 280,138.86 27,747 24,506 278,044 24.66 11,275 2016 14,842.59 912 805 15,225 24.69 617 2017 42,105.56 902 797 44,677 24.72 1,807 55,726,198.77 34,075,105 30,094,730 30,089,565 1,268,271 HUNTER UNITS 1 AND 2 COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1978 7,587,297.46 4,995,726 4,412,166 3,782,115 23.51 160,873 1980 89,447.80 57,738 50,994 45,610 23.58 1,934 1981 720,993.87 460,546 406,749 371,925 23.61 15,753 1983 17,865.72 11,155 9,852 9,443 23.68 399 1986 3,047.19 1,831 1,617 1,674 23.78 70 1987 1,121.13 664 586 624 23.81 26 1989 28,406.56 16,323 14,416 16,263 23.88 681 1990 173,374.85 97,991 86,544 100,700 23.91 4,212 1991 12,269.75 6,815 6,019 7,232 23.94 302 1992 37,775.70 20,597 18,191 22,607 23.97 943 1993 38,842.08 20,767 18,341 23,608 24.00 984 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 866 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNITS 1 AND 2 COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1997 15,877.20 7,735 6,831 10,316 24.13 428 2002 32,958.69 13,665 12,069 23,527 24.28 969 2003 25,690.57 10,217 9,024 18,722 24.31 770 2004 30,895.08 11,744 10,372 22,995 24.34 945 2005 188,203.06 68,031 60,084 143,175 24.37 5,875 2006 101,653.62 34,730 30,673 79,113 24.40 3,242 2007 27,029.31 8,675 7,662 21,530 24.43 881 2008 69,991.24 20,920 18,476 57,114 24.46 2,335 2009 57,235.21 15,759 13,918 47,896 24.49 1,956 2011 62,402.91 14,010 12,373 55,022 24.54 2,242 2012 2,533.05 497 439 2,297 24.57 93 2015 54,003.66 5,349 4,724 53,600 24.66 2,174 2016 28,939.35 1,779 1,571 29,683 24.69 1,202 9,407,855.06 5,903,264 5,213,693 4,946,790 209,289 HUNTER UNITS 1, 2 AND 3 COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1978 31,539,511.28 20,766,649 18,340,859 15,721,813 23.51 668,729 1980 11,141,147.74 7,191,548 6,351,490 5,680,949 23.58 240,922 1981 113,642.36 72,591 64,112 58,622 23.61 2,483 1982 18,114.31 11,441 10,105 9,459 23.65 400 1983 44,578,545.68 27,833,489 24,582,208 23,562,621 23.68 995,043 1984 40,314.41 24,868 21,963 21,576 23.71 910 1985 497,027.03 302,652 267,299 269,491 23.75 11,347 1986 1,774,283.06 1,066,073 941,543 974,683 23.78 40,988 1987 816,100.02 483,556 427,071 454,317 23.81 19,081 1988 684,609.28 399,686 352,998 386,380 23.84 16,207 1989 713,305.82 409,868 361,991 408,380 23.88 17,101 1990 711,417.72 402,091 355,122 413,209 23.91 17,282 1991 101,336.61 56,287 49,712 59,732 23.94 2,495 1992 204,851.04 111,693 98,646 122,593 23.97 5,114 1993 521,447.45 278,800 246,233 316,930 24.00 13,205 1994 774,415.75 405,547 358,174 478,195 24.03 19,900 1995 1,113,455.67 569,988 503,407 699,125 24.07 29,045 1996 346,645.13 173,250 153,012 221,364 24.10 9,185 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 867 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNITS 1, 2 AND 3 COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1997 477,220.53 232,491 205,333 310,065 24.13 12,850 1998 209,264.57 99,198 87,611 138,395 24.16 5,728 1999 149,384.33 68,745 60,715 100,620 24.19 4,160 2000 108,579.88 48,397 42,744 74,523 24.22 3,077 2002 94,879.18 39,339 34,744 67,726 24.28 2,789 2003 498,673.77 198,322 175,156 363,412 24.31 14,949 2004 1,742,648.70 662,429 585,049 1,297,011 24.34 53,287 2005 702,815.70 254,051 224,375 534,666 24.37 21,940 2006 961,493.10 328,491 290,119 748,293 24.40 30,668 2007 453,954.36 145,699 128,680 361,591 24.43 14,801 2008 2,709,275.73 809,805 715,210 2,210,808 24.46 90,385 2009 512,783.07 141,187 124,695 429,111 24.49 17,522 2010 200,107.83 50,221 44,355 171,762 24.51 7,008 2011 336,533.48 75,555 66,729 296,727 24.54 12,092 2012 165,868.41 32,522 28,723 150,415 24.57 6,122 2013 835,107.55 138,688 122,488 779,429 24.60 31,684 2014 364,576.26 48,745 43,051 350,691 24.63 14,238 2015 2,746,897.97 272,071 240,290 2,726,360 24.66 110,558 2016 1,673,828.17 102,878 90,861 1,716,874 24.69 69,537 2017 228,513.42 4,894 4,322 242,472 24.72 9,809 110,862,576.37 64,313,805 56,801,192 62,930,390 2,642,641 HUNTINGTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -8 1977 16,582,991.61 12,118,373 10,889,226 7,020,405 18.15 386,799 1978 1,103.69 800 719 473 18.17 26 1980 1,565,930.05 1,116,635 1,003,377 687,828 18.21 37,772 1981 6,336.99 4,479 4,025 2,819 18.23 155 1983 7,786.59 5,399 4,851 3,558 18.27 195 1984 30,788.23 21,127 18,984 14,267 18.29 780 1986 120,755.77 81,035 72,816 57,600 18.33 3,142 1987 16,823.20 11,155 10,024 8,145 18.35 444 1989 16,376.08 10,582 9,509 8,177 18.38 445 1991 16,197.66 10,163 9,132 8,361 18.42 454 1994 32,227.92 19,209 17,261 17,545 18.48 949 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 868 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -8 1995 32,812.46 19,190 17,244 18,194 18.49 984 1997 107,999.99 60,472 54,338 62,302 18.53 3,362 1999 41,865.72 22,293 20,032 25,183 18.57 1,356 2003 13,977.18 6,540 5,877 9,219 18.63 495 2004 100,742.53 45,252 40,662 68,140 18.65 3,654 2005 176,768.39 75,858 68,164 122,746 18.67 6,575 2006 193,041.23 78,686 70,705 137,780 18.69 7,372 2008 354,227.78 127,792 114,830 267,736 18.72 14,302 2009 197,068.01 65,927 59,240 153,593 18.74 8,196 2011 58,252.72 16,090 14,458 48,455 18.77 2,582 2012 75,709.74 18,410 16,543 65,224 18.79 3,471 2016 125,987.94 10,029 9,012 127,055 18.85 6,740 19,875,771.48 13,945,496 12,531,027 8,934,806 490,250 HUNTINGTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -7 1974 13,183,982.04 9,752,778 8,763,569 5,343,291 18.09 295,373 1980 724,328.81 511,723 459,820 315,212 18.21 17,310 1981 58,694.82 41,099 36,930 25,873 18.23 1,419 1983 7,684.44 5,279 4,744 3,479 18.27 190 1984 27,714.99 18,842 16,931 12,724 18.29 696 1986 44,118.93 29,333 26,358 20,849 18.33 1,137 1987 5,181.73 3,404 3,059 2,486 18.35 135 1988 33,779.48 21,911 19,689 16,455 18.37 896 1989 24,415.11 15,631 14,046 12,079 18.38 657 1990 1,889.55 1,193 1,072 950 18.40 52 1991 43,463.22 27,019 24,279 22,227 18.42 1,207 1992 16,592.15 10,151 9,121 8,632 18.44 468 1994 91,161.44 53,833 48,373 49,170 18.48 2,661 1997 51,661.38 28,659 25,752 29,526 18.53 1,593 1999 42,810.89 22,585 20,294 25,513 18.57 1,374 2001 49,148.29 24,448 21,968 30,620 18.60 1,646 2002 53,498.92 25,728 23,118 34,125 18.62 1,833 2003 21,312.87 9,879 8,877 13,928 18.63 748 2004 102,951.22 45,816 41,169 68,989 18.65 3,699 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 869 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -7 2005 28,886.74 12,282 11,036 19,873 18.67 1,064 2006 11,212,028.80 4,527,859 4,068,605 7,928,265 18.69 424,198 2008 308,902.24 110,409 99,210 231,315 18.72 12,357 2009 85,326.45 28,281 25,413 65,887 18.74 3,516 2012 2,373.90 572 514 2,026 18.79 108 26,221,908.41 15,328,714 13,773,947 14,283,495 774,337 HUNTINGTON COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -7 1974 31,556,624.60 23,343,839 20,976,111 12,789,478 18.09 706,992 1977 9,297,125.49 6,731,163 6,048,432 3,899,492 18.15 214,848 1979 368,549.06 262,608 235,972 158,375 18.19 8,707 1980 3,151,561.43 2,226,509 2,000,678 1,371,493 18.21 75,315 1981 180,592.19 126,454 113,628 79,606 18.23 4,367 1982 2,415,365.65 1,675,467 1,505,527 1,078,914 18.25 59,119 1983 637,106.31 437,640 393,251 288,453 18.27 15,788 1984 695,048.09 472,526 424,598 319,103 18.29 17,447 1985 1,339,832.98 901,074 809,680 623,942 18.31 34,077 1986 1,691,876.49 1,124,853 1,010,761 799,547 18.33 43,620 1987 806,237.70 529,622 475,903 386,771 18.35 21,077 1988 101,549.60 65,871 59,190 49,468 18.37 2,693 1989 51,366.31 32,886 29,550 25,412 18.38 1,383 1990 56,862.91 35,888 32,248 28,595 18.40 1,554 1991 121,855.58 75,751 68,068 62,318 18.42 3,383 1992 526,270.54 321,963 289,307 273,803 18.44 14,848 1993 152,526.48 91,727 82,423 80,780 18.46 4,376 1994 447,853.84 264,468 237,643 241,560 18.48 13,071 1995 287,030.62 166,316 149,447 157,676 18.49 8,528 1996 862,759.10 489,566 439,910 483,242 18.51 26,107 1998 278,991.06 151,087 135,762 162,758 18.55 8,774 1999 724,321.17 382,118 343,360 431,663 18.57 23,245 2001 465,221.95 231,421 207,948 289,839 18.60 15,583 2002 348,216.63 167,458 150,473 222,119 18.62 11,929 2003 716,379.43 332,074 298,392 468,134 18.63 25,128 2004 1,089,291.99 484,761 435,592 729,950 18.65 39,139 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 870 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -7 2005 326,761.78 138,928 124,837 224,798 18.67 12,041 2006 956,489.69 386,268 347,089 676,355 18.69 36,188 2007 439,780.17 167,865 150,839 319,726 18.70 17,098 2008 5,430,804.07 1,941,093 1,744,211 4,066,749 18.72 217,241 2009 2,794,243.25 926,133 832,197 2,157,643 18.74 115,136 2010 86,009.59 26,118 23,469 68,561 18.75 3,657 2011 1,322,988.02 362,039 325,318 1,090,279 18.77 58,086 2012 3,098,007.07 746,342 670,642 2,644,226 18.79 140,725 2013 97,033.45 19,980 17,953 85,872 18.80 4,568 2014 407,589.01 68,057 61,154 374,966 18.82 19,924 2015 3,665,646.14 457,882 411,440 3,510,802 18.84 186,348 2016 1,218,227.60 96,081 86,336 1,217,168 18.85 64,571 2017 654,412.27 18,073 16,240 683,981 18.87 36,247 78,868,409.31 46,479,969 41,765,580 42,623,618 2,312,928 JIM BRIDGER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -6 1974 13,813,887.76 11,620,463 10,286,364 4,356,357 10.71 406,756 1979 1,761.00 1,445 1,279 588 10.74 55 1985 29,486.00 23,262 20,591 10,664 10.78 989 1987 3,377.00 2,621 2,320 1,260 10.80 117 1988 1,385.00 1,066 944 524 10.80 49 1990 77,266.03 58,330 51,633 30,269 10.81 2,800 1991 14,646.55 10,939 9,683 5,842 10.82 540 2003 123,911.79 74,631 66,063 65,284 10.89 5,995 2005 84,240.63 47,486 42,034 47,261 10.90 4,336 2006 377,077.36 204,152 180,714 218,988 10.91 20,072 2007 178,339.04 92,261 81,669 107,371 10.92 9,833 2011 43,374.74 17,070 15,110 30,867 10.94 2,821 2012 147,154.12 52,058 46,081 109,902 10.94 10,046 2013 275,888.90 84,908 75,160 217,282 10.95 19,843 2017 272,661.20 12,598 11,152 277,869 10.97 25,330 15,444,457.12 12,303,290 10,890,798 5,480,327 509,582 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 871 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -6 1975 12,011,672.00 9,351,164 8,277,594 4,454,778 14.46 308,076 1985 29,486.00 21,297 18,852 12,403 14.58 851 1988 1,386.00 970 859 611 14.62 42 1990 77,266.08 52,827 46,762 35,140 14.64 2,400 1991 14,646.57 9,886 8,751 6,774 14.65 462 2005 296,522.30 142,859 126,458 187,856 14.81 12,684 2007 34,273.23 14,967 13,249 23,081 14.83 1,556 2009 101,443.17 38,938 34,468 73,062 14.85 4,920 2017 269,091.92 9,242 8,181 277,056 14.93 18,557 12,835,787.27 9,642,150 8,535,173 5,070,762 349,548 JIM BRIDGER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1976 11,969,908.00 8,590,193 7,603,987 5,203,814 19.03 273,453 1979 18,678.00 13,081 11,579 8,406 19.10 440 1985 29,486.00 19,455 17,221 14,329 19.23 745 1986 28,782.00 18,769 16,614 14,183 19.25 737 1987 3,377.00 2,175 1,925 1,688 19.27 88 1988 1,386.00 881 780 703 19.29 36 1990 77,266.08 47,751 42,269 40,406 19.33 2,090 1991 14,646.57 8,912 7,889 7,783 19.35 402 2005 84,240.63 34,723 30,737 59,401 19.63 3,026 2006 65,826.22 25,759 22,802 47,632 19.65 2,424 2007 426,297.08 157,413 139,341 316,797 19.66 16,114 2009 102,856.11 32,927 29,147 80,909 19.70 4,107 2012 23,031.22 5,335 4,723 19,921 19.76 1,008 2017 106,932.73 2,811 2,488 111,930 19.85 5,639 12,952,713.64 8,960,185 7,931,502 5,927,902 310,309 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 872 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1979 38,184,423.85 26,743,168 23,672,891 17,184,443 19.10 899,709 1982 165,579.00 112,818 99,866 77,304 19.16 4,035 1985 484,960.00 319,974 283,239 235,668 19.23 12,255 1986 938.00 612 542 462 19.25 24 1988 5,747.00 3,654 3,234 2,915 19.29 151 1990 77,266.08 47,751 42,269 40,406 19.33 2,090 1991 14,646.57 8,912 7,889 7,783 19.35 402 1993 50,158.11 29,502 26,115 27,554 19.39 1,421 1995 33,035.16 18,694 16,548 18,800 19.43 968 2004 71,911.47 31,040 27,476 49,469 19.61 2,523 2005 84,240.65 34,723 30,737 59,401 19.63 3,026 2008 76,907.61 26,581 23,529 58,762 19.68 2,986 2009 276,771.60 88,601 78,429 217,717 19.70 11,052 2011 11,778.66 3,100 2,744 9,859 19.74 499 2013 226,349.42 44,743 39,606 202,588 19.77 10,247 2017 146,207.98 3,844 3,403 153,040 19.85 7,710 39,910,921.16 27,517,717 24,358,517 18,346,169 959,098 JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -6 1976 31,854,378.79 22,646,616 20,046,648 13,718,994 19.03 720,914 1977 16,114.00 11,365 10,060 7,021 19.06 368 1978 16,817.00 11,766 10,415 7,411 19.08 388 1979 65,710.00 45,591 40,357 29,296 19.10 1,534 1980 250,298.00 172,150 152,386 112,930 19.12 5,906 1981 22,493.00 15,329 13,569 10,273 19.14 537 1982 581,518.00 392,517 347,454 268,955 19.16 14,037 1983 323,813.00 216,304 191,471 151,771 19.19 7,909 1984 280,376.00 185,318 164,042 133,156 19.21 6,932 1985 592,360.58 387,183 342,732 285,170 19.23 14,829 1986 537,262.00 347,080 307,233 262,265 19.25 13,624 1987 651,278.06 415,552 367,844 322,511 19.27 16,736 1988 174,883.43 110,141 97,496 87,880 19.29 4,556 1989 199,176.74 123,735 109,529 101,598 19.31 5,261 1990 1,668,324.99 1,021,407 904,143 864,281 19.33 44,712 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 873 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -6 1991 2,964,282.53 1,786,809 1,581,673 1,560,467 19.35 80,644 1992 2,876,971.98 1,705,849 1,510,007 1,539,583 19.37 79,483 1993 364,126.25 212,170 187,812 198,162 19.39 10,220 1994 917,687.32 524,798 464,548 508,201 19.41 26,182 1995 671,921.76 376,674 333,430 378,808 19.43 19,496 1996 654,859.79 359,383 318,124 376,028 19.45 19,333 1997 43,488.84 23,324 20,646 25,452 19.47 1,307 1998 155,308.21 81,243 71,916 92,711 19.49 4,757 1999 175,525.37 89,412 79,147 106,910 19.51 5,480 2001 161,424.56 77,381 68,497 102,613 19.55 5,249 2002 514,898.47 238,511 211,128 334,664 19.57 17,101 2003 620,849.78 276,902 245,112 412,989 19.59 21,082 2004 583,496.66 249,512 220,867 397,640 19.61 20,277 2005 328,549.41 134,158 118,756 229,507 19.63 11,692 2006 1,140,649.41 442,188 391,422 817,666 19.65 41,612 2007 719,153.39 263,071 232,869 529,434 19.66 26,930 2008 342,125.54 117,141 103,693 258,961 19.68 13,159 2009 3,917,002.39 1,242,202 1,099,590 3,052,433 19.70 154,946 2010 239,122.53 69,365 61,401 192,068 19.72 9,740 2011 753,493.95 196,473 173,917 624,787 19.74 31,651 2012 607,916.81 139,504 123,488 520,904 19.76 26,362 2013 1,383,786.16 270,979 239,869 1,226,944 19.77 62,061 2014 1,989,689.88 316,171 279,873 1,829,199 19.79 92,430 2015 5,068,796.75 599,941 531,064 4,841,860 19.81 244,415 2016 959,540.73 71,523 63,312 953,801 19.83 48,099 2017 1,249,845.85 32,551 28,814 1,296,023 19.85 65,291 66,639,317.91 35,999,289 31,866,353 38,771,324 1,997,242 NAUGHTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1963 1,994,805.24 1,767,824 1,439,797 734,541 11.56 63,542 1965 14,738.61 12,976 10,568 5,497 11.58 475 1968 187.91 164 134 71 11.60 6 1977 322.62 270 220 132 11.68 11 1978 1,193.79 993 809 492 11.69 42 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 874 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1980 16,666.43 13,695 11,154 7,013 11.70 599 1981 22,468.88 18,343 14,939 9,552 11.71 816 1982 350,588.04 284,267 231,520 150,621 11.72 12,852 1983 20,191.66 16,259 13,242 8,767 11.72 748 1984 9,514.72 7,604 6,193 4,178 11.73 356 1985 169,875.91 134,681 109,690 75,474 11.74 6,429 1986 17,334.00 13,627 11,098 7,796 11.75 663 1990 112,051.28 84,746 69,021 53,115 11.78 4,509 1991 110.70 83 68 53 11.78 4 1992 195,901.94 144,803 117,934 95,599 11.79 8,108 1993 38,120.61 27,814 22,653 18,898 11.80 1,602 1997 152,080.30 104,351 84,988 80,779 11.83 6,828 2002 85,341.54 52,387 42,666 50,356 11.86 4,246 2005 40,019.08 22,251 18,122 25,499 11.88 2,146 2006 33,380.35 17,802 14,499 21,886 11.89 1,841 2007 17,878,078.08 9,088,201 7,401,847 12,085,258 11.90 1,015,568 2017 30,689.70 1,342 1,093 32,359 11.96 2,706 21,183,661.39 11,814,483 9,622,256 13,467,935 1,134,097 NAUGHTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1968 1,696,675.71 1,478,151 1,203,874 645,503 11.60 55,647 1973 3,938.73 3,360 2,737 1,557 11.65 134 1977 1,794.27 1,500 1,222 734 11.68 63 1979 18,852.60 15,587 12,695 7,855 11.69 672 1980 19,914.00 16,363 13,327 8,379 11.70 716 1982 25,342.76 20,549 16,736 10,888 11.72 929 1983 137,766.32 110,933 90,349 59,816 11.72 5,104 1985 20,000.00 15,856 12,914 8,886 11.74 757 1986 13,945.04 10,963 8,929 6,271 11.75 534 1988 2,306.78 1,781 1,451 1,064 11.76 90 1993 139,009.07 101,424 82,604 68,916 11.80 5,840 1997 12,860.23 8,824 7,187 6,831 11.83 577 2000 91,633.83 59,165 48,187 51,694 11.85 4,362 2004 53,003.57 30,559 24,889 32,885 11.88 2,768 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 875 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 2005 7,434.89 4,134 3,367 4,737 11.88 399 2007 67,547.27 34,337 27,966 45,661 11.90 3,837 2009 20,279.77 9,168 7,467 14,638 11.91 1,229 2010 15,142.58 6,348 5,170 11,335 11.92 951 2011 26,932,102.07 10,328,025 8,411,616 20,944,375 11.92 1,757,078 2015 21,786.54 4,095 3,335 20,412 11.95 1,708 2017 60,797.03 2,659 2,166 64,103 11.96 5,360 29,362,133.06 12,263,781 9,988,184 22,016,541 1,848,755 NAUGHTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -8 1971 4,368,939.66 3,725,928 3,034,566 1,683,889 11.63 144,788 1976 3,587.48 2,988 2,434 1,441 11.67 123 1978 26,143.04 21,538 17,542 10,693 11.69 915 1979 46,820.60 38,356 31,239 19,327 11.69 1,653 1981 4,475,723.77 3,620,406 2,948,624 1,885,157 11.71 160,987 1982 180,369.35 144,907 118,019 76,780 11.72 6,551 1983 256,284.17 204,474 166,533 110,254 11.72 9,407 1984 90,516.14 71,673 58,374 39,384 11.73 3,358 1985 3,176.17 2,495 2,032 1,398 11.74 119 1986 30,146.81 23,482 19,125 13,434 11.75 1,143 1987 25,827.84 19,946 16,245 11,649 11.75 991 1989 1,145.34 868 707 530 11.77 45 1992 3,093.07 2,265 1,845 1,496 11.79 127 1993 30,779.39 22,251 18,122 15,120 11.80 1,281 1998 3,020,611.06 2,015,489 1,641,506 1,620,753 11.84 136,888 2000 12,148.46 7,772 6,330 6,790 11.85 573 2002 129,915.84 79,018 64,356 75,953 11.86 6,404 2003 286,323.85 169,025 137,662 171,568 11.87 14,454 2004 67,502.75 38,562 31,407 41,496 11.88 3,493 2005 69,228.30 38,138 31,061 43,705 11.88 3,679 2006 5,239.02 2,768 2,254 3,404 11.89 286 2007 960,836.40 483,954 394,154 643,549 11.90 54,080 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 876 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -8 2008 61,435.10 29,333 23,890 42,460 11.90 3,568 2009 41,916.81 18,775 15,291 29,979 11.91 2,517 2011 19,301.19 7,334 5,973 14,872 11.92 1,248 14,217,011.61 10,791,745 8,789,291 6,565,082 558,678 NAUGHTON COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1963 2,504,642.20 2,219,648 1,807,783 922,277 11.56 79,782 1967 472,711.09 413,363 336,662 178,593 11.59 15,409 1968 608,869.85 530,450 432,023 231,645 11.60 19,969 1969 9,742.61 8,455 6,886 3,733 11.61 322 1971 1,910,638.91 1,644,522 1,339,374 743,222 11.63 63,906 1975 5,794.20 4,896 3,988 2,328 11.66 200 1976 43,078.09 36,217 29,497 17,458 11.67 1,496 1977 42,598.78 35,621 29,011 17,421 11.68 1,492 1978 100,657.75 83,695 68,165 41,552 11.69 3,554 1979 169,422.57 140,076 114,084 70,586 11.69 6,038 1980 113,563.67 93,314 75,999 47,785 11.70 4,084 1981 439,032.69 358,421 291,914 186,631 11.71 15,938 1982 315,315.64 255,667 208,227 135,467 11.72 11,559 1983 440,741.89 354,897 289,044 191,364 11.72 16,328 1984 376,188.18 300,633 244,849 165,196 11.73 14,083 1985 4,996,080.29 3,961,004 3,226,023 2,219,705 11.74 189,072 1986 338,194.57 265,869 216,536 152,096 11.75 12,944 1987 1,632,693.71 1,272,582 1,036,449 743,187 11.75 63,250 1988 742,849.51 573,604 467,169 342,537 11.76 29,127 1989 11,102.07 8,487 6,912 5,189 11.77 441 1990 1,181,719.39 893,756 727,916 560,158 11.78 47,552 1991 91,050.24 68,119 55,479 43,766 11.78 3,715 1992 224,913.04 166,247 135,399 109,756 11.79 9,309 1993 7,285,108.72 5,315,392 4,329,099 3,611,670 11.80 306,074 1994 5,418,901.87 3,899,776 3,176,156 2,730,447 11.81 231,198 1995 86,838.61 61,601 50,171 44,483 11.81 3,767 1996 954,241.43 666,095 542,498 497,625 11.82 42,100 1997 154,520.42 106,025 86,352 82,076 11.83 6,938 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 877 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1998 1,363,922.06 918,498 748,067 738,608 11.84 62,382 1999 12,414.78 8,195 6,674 6,858 11.84 579 2000 234,337.37 151,305 123,230 132,198 11.85 11,156 2001 356,902.89 224,891 183,162 205,863 11.86 17,358 2002 300,713.87 184,595 150,343 177,436 11.86 14,961 2003 310,124.06 184,770 150,485 187,550 11.87 15,800 2004 572,886.50 330,301 269,012 355,434 11.88 29,919 2005 1,014,715.56 564,191 459,503 646,537 11.88 54,422 2006 853,665.86 455,254 370,780 559,716 11.89 47,075 2007 2,892,781.54 1,470,526 1,197,664 1,955,468 11.90 164,325 2008 1,408,644.18 678,810 552,854 982,568 11.90 82,569 2009 3,151,397.93 1,424,642 1,160,294 2,274,730 11.91 190,993 2010 875,295.16 366,955 298,865 655,207 11.92 54,967 2011 814,535.05 312,361 254,401 633,442 11.92 53,141 2012 836,768.81 286,730 233,526 678,552 11.93 56,878 2013 544,608.34 161,964 131,911 461,712 11.94 38,669 2014 1,434,144.83 353,569 287,963 1,275,255 11.94 106,805 2015 882,996.52 165,968 135,172 827,294 11.95 69,230 2016 753,973.98 91,043 74,150 747,682 11.96 62,515 2017 11,377,385.56 497,666 405,322 11,996,028 11.96 1,003,012 60,663,426.84 32,570,666 26,527,041 39,596,094 3,336,403 WYODAK PLANT INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2039 NET SALVAGE PERCENT.. -4 1978 38,946,223.71 25,876,432 24,513,451 15,990,621 20.87 766,201 1981 5,939.92 3,837 3,635 2,543 20.95 121 1983 27,305.09 17,272 16,362 12,035 21.00 573 1984 22,096.56 13,819 13,091 9,889 21.03 470 1985 214,679.06 132,694 125,705 97,562 21.05 4,635 1986 23,664.89 14,445 13,684 10,927 21.08 518 1987 1,950,580.81 1,175,272 1,113,367 915,237 21.10 43,376 1988 67,590.70 40,160 38,045 32,250 21.13 1,526 1989 878,861.35 514,691 487,581 426,435 21.15 20,162 1990 625,068.76 360,393 341,410 308,661 21.18 14,573 1991 145,505.46 82,556 78,208 73,118 21.20 3,449 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 878 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) WYODAK PLANT INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2039 NET SALVAGE PERCENT.. -4 1992 340,235.25 189,682 179,691 174,154 21.23 8,203 1993 293,374.42 160,579 152,121 152,989 21.25 7,199 1994 217,478.58 116,742 110,593 115,585 21.27 5,434 1995 161,073.22 84,653 80,194 87,322 21.30 4,100 1996 870,762.00 447,535 423,962 481,630 21.32 22,591 1997 94,685.01 47,493 44,991 53,481 21.35 2,505 1998 17,967.37 8,785 8,322 10,364 21.37 485 1999 16,971.18 8,070 7,645 10,005 21.39 468 2000 15,232.79 7,024 6,654 9,188 21.42 429 2001 201,214.30 89,811 85,080 124,182 21.44 5,792 2002 20,029.25 8,627 8,173 12,658 21.46 590 2003 116,435.80 48,179 45,641 75,452 21.49 3,511 2004 341,890.17 135,538 128,399 227,167 21.51 10,561 2005 190,758.00 72,092 68,295 130,094 21.53 6,042 2006 809,136.76 289,544 274,293 567,209 21.56 26,308 2007 304,716.70 102,725 97,314 219,591 21.58 10,176 2008 1,202,172.12 378,553 358,614 891,645 21.60 41,280 2009 2,011,808.24 585,441 554,604 1,537,676 21.62 71,123 2010 4,464.06 1,185 1,123 3,520 21.65 163 2011 707,732.71 168,627 159,745 576,297 21.67 26,594 2012 101,537.02 21,236 20,117 85,481 21.69 3,941 2013 121,114.52 21,506 20,373 105,586 21.71 4,863 2014 29,271.57 4,213 3,991 26,451 21.73 1,217 2015 365,357.65 39,016 36,961 343,011 21.76 15,763 2016 288,458.81 19,329 18,311 281,686 21.78 12,933 2017 763,217.47 17,796 16,859 776,888 21.80 35,637 52,514,611.28 31,305,552 29,656,605 24,958,591 1,183,512 BLUNDELL GEOTHERMAL UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -9 1984 5,296,681.46 3,599,993 3,217,537 2,555,845 19.21 133,048 1986 230,686.90 153,245 136,965 114,484 19.25 5,947 1987 25,218.36 16,546 14,788 12,700 19.27 659 1988 66,753.25 43,231 38,638 34,123 19.29 1,769 1990 110,869.66 69,799 62,384 58,464 19.33 3,025 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 879 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) BLUNDELL GEOTHERMAL UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -9 1992 18,136.91 11,058 9,883 9,886 19.37 510 1993 14,239.05 8,532 7,626 7,895 19.39 407 1995 83,814.04 48,315 43,182 48,175 19.43 2,479 1996 57,090.00 32,217 28,794 33,434 19.45 1,719 1999 13,749.75 7,202 6,437 8,550 19.51 438 2000 2,238.23 1,139 1,018 1,422 19.53 73 2001 8,536.96 4,208 3,761 5,544 19.55 284 2002 20,016.42 9,534 8,521 13,297 19.57 679 2004 68,344.56 30,052 26,859 47,636 19.61 2,429 2005 5,586.24 2,346 2,097 3,992 19.63 203 2006 480,332.25 191,477 171,135 352,427 19.65 17,935 2008 48,532.84 17,087 15,272 37,629 19.68 1,912 2011 64,661.89 17,338 15,496 54,985 19.74 2,785 2017 31,668.38 848 758 33,761 19.85 1,701 6,647,157.15 4,264,167 3,811,151 3,434,250 178,002 BLUNDELL GEOTHERMAL UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -9 2007 545,271.83 205,109 183,319 411,028 19.66 20,907 2011 15,778.16 4,231 3,782 13,417 19.74 680 2012 128,322.13 30,281 27,064 112,807 19.76 5,709 689,372.12 239,621 214,164 537,252 27,296 BLUNDELL GEOTHERMAL STEAM FIELD INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1994 10,850.00 6,263 7,347 4,263 19.41 220 2008 67,355.66 23,280 27,308 44,762 19.68 2,274 2009 124,757.23 39,938 46,849 86,641 19.70 4,398 2014 47,800.27 7,667 8,994 42,153 19.79 2,130 250,763.16 77,148 90,498 177,819 9,022 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 880 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 311 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) BLUNDELL GEOTHERMAL COMMON INTERIM SURVIVOR CURVE.. IOWA 110-S0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -9 1992 1,213.19 740 661 661 19.37 34 2008 94,883.64 33,407 29,858 73,565 19.68 3,738 2009 468,490.49 152,778 136,547 374,108 19.70 18,990 2011 109,985.57 29,490 26,357 93,527 19.74 4,738 2012 65,672.12 15,497 13,851 57,732 19.76 2,922 740,245.01 231,912 207,274 599,593 30,422 1,029,940,704.91 630,670,472 536,809,376 557,469,606 41,482,562 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.4 4.03 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 881 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CHOLLA PLANT UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 4-2025 NET SALVAGE PERCENT.. -5 1978 7,151,342.33 6,201,533 3,701,841 3,807,069 6.94 548,569 1980 178,318.81 153,497 91,626 95,609 6.95 13,757 1981 111,717,055.47 95,797,766 57,183,933 60,118,975 6.95 8,650,212 1982 64,849.34 55,365 33,049 35,043 6.96 5,035 1983 768,133.11 652,999 389,790 416,749 6.96 59,878 1984 783,078.42 662,464 395,440 426,792 6.97 61,233 1985 772,630.93 650,259 388,155 423,108 6.98 60,617 1986 3,678,011.17 3,079,682 1,838,334 2,023,577 6.98 289,911 1987 261,512.06 217,701 129,951 144,637 6.99 20,692 1988 3,536,855.95 2,926,172 1,746,701 1,966,998 7.00 281,000 1989 990,298.34 813,935 485,857 553,956 7.01 79,024 1990 342,759.35 279,831 167,038 192,860 7.01 27,512 1991 58,008.00 47,004 28,058 32,851 7.02 4,680 1994 283,682.81 223,924 133,665 164,201 7.05 23,291 1996 901,986.64 697,406 416,298 530,788 7.06 75,182 1999 421,040.12 312,997 186,835 255,257 7.09 36,002 2000 2,380,950.30 1,742,423 1,040,093 1,459,905 7.10 205,620 2001 2,122,782.63 1,526,767 911,363 1,317,559 7.11 185,311 2002 592,555.45 418,039 249,537 372,646 7.12 52,338 2003 5,713,128.16 3,944,441 2,354,529 3,644,255 7.13 511,116 2004 7,191,067.91 4,845,611 2,892,459 4,658,162 7.14 652,404 2005 3,812,787.13 2,500,020 1,492,321 2,511,106 7.15 351,204 2006 414,957.55 263,876 157,514 278,192 7.15 38,908 2007 4,068,062.63 2,495,390 1,489,557 2,781,909 7.16 388,535 2008 153,840,863.25 90,477,812 54,008,328 107,524,578 7.17 14,996,454 2009 3,124,375.89 1,749,082 1,044,068 2,236,527 7.18 311,494 2010 133,013.56 70,170 41,886 97,778 7.19 13,599 2011 1,253,410.00 614,689 366,922 949,158 7.20 131,828 2012 893,730.29 399,728 238,607 699,810 7.21 97,061 2013 8,130,858.66 3,228,162 1,926,966 6,610,436 7.22 915,573 2014 4,150,786.94 1,399,589 835,448 3,522,879 7.23 487,259 2015 1,930,294.48 514,546 307,145 1,719,665 7.23 237,851 2016 5,491,256.40 972,002 580,211 5,185,608 7.25 715,256 2017 2,674,798.29 177,584 106,004 2,702,534 7.26 372,250 339,829,242.37 230,112,466 137,359,528 219,461,176 30,900,656 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 882 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) COLSTRIP GENERATING STATION INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -7 1984 48,117,961.08 38,754,706 29,046,200 22,440,018 9.32 2,407,727 1986 51,598,737.06 41,005,501 30,733,145 24,477,504 9.35 2,617,915 1987 5,524.97 4,359 3,267 2,645 9.36 283 1988 13,724.34 10,747 8,055 6,630 9.37 708 1989 79,834.95 61,983 46,456 38,968 9.39 4,150 1990 12,541.69 9,654 7,236 6,184 9.40 658 1991 7,774.70 5,929 4,444 3,875 9.41 412 1992 190,822.93 144,049 107,963 96,217 9.43 10,203 1993 33,746.47 25,205 18,891 17,218 9.44 1,824 1994 10,178.92 7,512 5,630 5,261 9.46 556 1995 45,488.35 33,164 24,856 23,817 9.47 2,515 1996 16,805.96 12,084 9,057 8,926 9.49 941 1997 136,500.10 96,678 72,459 73,596 9.51 7,739 1998 13,485.94 9,402 7,047 7,383 9.52 776 1999 33,753.41 23,119 17,327 18,789 9.54 1,969 2000 11,618.00 7,803 5,848 6,583 9.56 689 2001 876,120.96 576,278 431,914 505,536 9.57 52,825 2002 179,850.60 115,545 86,600 105,841 9.59 11,037 2003 1,147,192.19 717,717 537,921 689,575 9.61 71,756 2004 245,071.66 149,002 111,675 150,551 9.62 15,650 2005 1,167,610.33 686,551 514,562 734,781 9.64 76,222 2006 1,023,639.45 579,674 434,459 660,835 9.66 68,409 2007 1,413,870.04 767,600 575,307 937,534 9.67 96,953 2008 177,063.63 91,493 68,573 120,885 9.69 12,475 2009 1,195,797.22 583,415 437,263 842,240 9.70 86,829 2010 1,374,220.69 625,706 468,959 1,001,457 9.72 103,031 2011 865,338.42 362,263 271,512 654,400 9.74 67,187 2012 545,828.84 206,177 154,527 429,510 9.75 44,052 2013 1,343,825.52 443,676 332,530 1,105,363 9.77 113,138 2014 3,495,030.25 963,978 722,490 3,017,192 9.79 308,191 2015 268,513.26 57,462 43,067 244,242 9.80 24,923 2016 3,212,107.38 447,492 335,390 3,101,565 9.82 315,842 2017 3,490,138.45 177,125 132,753 3,601,695 9.84 366,026 122,349,717.76 87,763,049 65,777,381 65,136,817 6,893,611 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 883 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CRAIG UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -3 1980 19,954,139.25 16,580,325 13,685,408 6,867,356 7.54 910,790 1983 88,654.00 72,666 59,979 31,335 7.56 4,145 1984 289,679.00 236,216 194,973 103,397 7.57 13,659 1985 80,241.00 65,071 53,710 28,939 7.58 3,818 1986 85,762.00 69,171 57,094 31,241 7.58 4,122 1987 24,140.00 19,349 15,971 8,894 7.59 1,172 1988 47,708.00 37,991 31,358 17,781 7.60 2,340 1989 28,417.00 22,470 18,547 10,723 7.61 1,409 1991 27,636.00 21,517 17,760 10,705 7.63 1,403 1993 302,290.28 231,215 190,845 120,514 7.65 15,753 1994 17,789.39 13,471 11,119 7,204 7.66 940 1995 179,379.25 134,384 110,921 73,840 7.67 9,627 1996 99,326.05 73,547 60,706 41,600 7.68 5,417 1997 23,000.38 16,818 13,882 9,809 7.69 1,276 1998 778,552.34 561,465 463,433 338,475 7.70 43,958 1999 12,675.34 9,003 7,431 5,625 7.71 730 2000 72,910.03 50,941 42,047 33,051 7.72 4,281 2001 14,397.79 9,876 8,152 6,678 7.73 864 2002 17,654.74 11,867 9,795 8,389 7.74 1,084 2003 6,630,913.99 4,356,414 3,595,786 3,234,055 7.75 417,297 2004 234,289.46 150,059 123,859 117,459 7.76 15,136 2005 67,835.22 42,214 34,843 35,027 7.77 4,508 2006 26,722.61 16,083 13,275 14,249 7.79 1,829 2007 55,939.55 32,412 26,753 30,865 7.80 3,957 2008 378,860.52 210,106 173,422 216,805 7.81 27,760 2010 109,001.26 53,937 44,520 67,752 7.83 8,653 2011 1,452,185.71 665,834 549,580 946,172 7.84 120,685 2012 15,888.55 6,625 5,468 10,897 7.85 1,388 2013 141,950.50 52,397 43,249 102,961 7.86 13,099 2014 117,185.83 36,563 30,179 90,522 7.87 11,502 2015 155,164.42 37,904 31,286 128,533 7.88 16,311 2016 90,232.45 14,680 12,117 80,823 7.89 10,244 2017 1,074,288.37 64,543 53,274 1,053,243 7.91 133,153 32,694,810.28 23,977,134 19,790,737 13,884,918 1,812,310 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 884 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CRAIG UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2 1979 18,684,420.61 15,078,966 12,446,185 6,611,924 8.41 786,198 1983 83,295.00 65,936 54,424 30,537 8.44 3,618 1984 243,399.00 191,600 158,147 90,120 8.45 10,665 1985 49,542.00 38,769 32,000 18,533 8.46 2,191 1986 84,839.00 65,971 54,452 32,083 8.47 3,788 1987 35,653.00 27,540 22,732 13,635 8.48 1,608 1988 47,341.00 36,308 29,969 18,319 8.49 2,158 1989 51,379.00 39,109 32,281 20,126 8.50 2,368 1990 195,460.00 147,579 121,812 77,557 8.51 9,114 1993 23,857.15 17,510 14,453 9,882 8.55 1,156 1994 33,573.38 24,382 20,125 14,120 8.56 1,650 1995 918,767.77 659,205 544,108 393,035 8.58 45,808 1996 122,269.11 86,630 71,504 53,210 8.59 6,194 1997 70,933.24 49,576 40,920 31,432 8.60 3,655 1998 3,125.41 2,151 1,775 1,412 8.62 164 1999 21,361.08 14,466 11,940 9,848 8.63 1,141 2000 78,911.51 52,493 43,328 37,162 8.64 4,301 2001 152,259.59 99,266 81,934 73,371 8.66 8,472 2002 1,125,588.23 717,930 592,580 555,520 8.67 64,074 2003 195,983.08 122,023 100,718 99,185 8.68 11,427 2004 10,307,983.55 6,239,723 5,150,270 5,363,873 8.70 616,537 2005 6,628.80 3,891 3,212 3,550 8.71 408 2006 24,368.14 13,814 11,402 13,453 8.72 1,543 2007 100,555.76 54,732 45,176 57,391 8.74 6,566 2008 3,625.65 1,883 1,554 2,144 8.75 245 2009 36,518.64 17,964 14,827 22,422 8.76 2,560 2010 314,618.43 144,811 119,527 201,384 8.78 22,937 2012 15,552.72 5,984 4,939 10,925 8.80 1,241 2013 2,980,923.78 1,007,362 831,477 2,209,065 8.82 250,461 2014 30,875.69 8,792 7,257 24,236 8.83 2,745 2015 62,005.13 13,725 11,329 51,917 8.84 5,873 2017 37,670,545.37 2,009,189 1,658,385 36,765,571 8.88 4,140,267 73,776,159.82 27,059,280 22,334,742 52,916,941 6,021,133 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 885 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CRAIG COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -3 1979 12,223,152.52 9,961,213 8,221,990 4,367,857 8.41 519,365 1982 595.00 478 395 218 8.43 26 1983 59,468.00 47,536 39,236 22,016 8.44 2,609 1984 16,446.00 13,073 10,790 6,149 8.45 728 1985 29,595.00 23,386 19,303 11,180 8.46 1,322 1986 105,162.28 82,576 68,158 40,159 8.47 4,741 1987 53,037.00 41,370 34,147 20,481 8.48 2,415 1988 48,171.00 37,306 30,792 18,824 8.49 2,217 1989 419.00 322 266 166 8.50 20 1990 127,432.00 97,159 80,195 51,060 8.51 6,000 1991 14,353.00 10,845 8,951 5,832 8.53 684 1993 758,848.67 562,434 464,233 317,381 8.55 37,121 1994 190,008.97 139,341 115,012 80,697 8.56 9,427 1995 261,562.06 189,508 156,420 112,989 8.58 13,169 1996 63,430.74 45,383 37,459 27,875 8.59 3,245 1997 811,007.20 572,382 472,444 362,893 8.60 42,197 1998 179,741.96 124,936 103,122 82,012 8.62 9,514 1999 205,353.58 140,433 115,913 95,601 8.63 11,078 2000 163,244.16 109,657 90,511 77,631 8.64 8,985 2001 128,618.38 84,675 69,891 62,586 8.66 7,227 2002 165,925.30 106,869 88,210 82,693 8.67 9,538 2003 8,689,941.47 5,463,560 4,509,625 4,441,015 8.68 511,638 2004 279,940.74 171,118 141,241 147,098 8.70 16,908 2005 151,204.43 89,635 73,985 81,756 8.71 9,386 2006 375,281.23 214,831 177,322 209,218 8.72 23,993 2008 362,156.95 189,961 156,794 216,228 8.75 24,712 2009 187,074.87 92,927 76,702 115,985 8.76 13,240 2010 292,652.48 136,021 112,272 189,160 8.78 21,544 2011 929,991.79 399,173 329,478 628,414 8.79 71,492 2012 112,388.63 43,666 36,042 79,718 8.80 9,059 2013 609,278.02 207,916 171,614 455,942 8.82 51,694 2014 81,572.33 23,457 19,361 64,658 8.83 7,323 2015 454,008.26 101,480 83,762 383,867 8.84 43,424 2017 225,234.20 12,131 10,013 221,978 8.88 24,998 28,356,297.22 19,536,758 16,125,649 13,081,337 1,521,039 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 886 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1958 3,488,245.58 2,991,173 2,534,010 1,093,765 9.06 120,725 1961 63,444.54 54,070 45,806 20,176 9.09 2,220 1963 1,117.38 948 803 359 9.11 39 1964 327,084.93 276,856 234,542 105,626 9.12 11,582 1965 9,516.76 8,035 6,807 3,090 9.13 338 1966 4,674.39 3,937 3,335 1,526 9.14 167 1967 613.42 515 436 202 9.15 22 1968 505.68 424 359 167 9.16 18 1969 2,402.96 2,007 1,700 799 9.17 87 1971 6,040.80 5,014 4,248 2,035 9.19 221 1972 6,372.01 5,269 4,464 2,163 9.21 235 1973 15,854.51 13,069 11,072 5,417 9.21 588 1974 681.01 559 474 235 9.22 25 1975 47,258.92 38,668 32,758 16,391 9.23 1,776 1976 11,323,373.51 9,228,033 7,817,645 3,958,664 9.24 428,427 1977 5,170,970.79 4,196,520 3,555,135 1,822,675 9.25 197,046 1978 17,199.82 13,897 11,773 6,115 9.26 660 1979 13,287.21 10,687 9,054 4,765 9.27 514 1980 12,954.77 10,369 8,784 4,689 9.28 505 1981 31,886.95 25,392 21,511 11,651 9.29 1,254 1982 45,400.67 35,960 30,464 16,753 9.30 1,801 1983 3,513.40 2,767 2,344 1,310 9.31 141 1987 16,509.26 12,660 10,725 6,445 9.36 689 1988 564,216.66 429,427 363,795 222,991 9.37 23,798 1989 215,561.81 162,668 137,806 86,378 9.39 9,199 1990 129,829.77 97,136 82,290 52,733 9.40 5,610 1991 152,625.75 113,137 95,845 62,885 9.41 6,683 1992 122,974.40 90,229 76,439 51,455 9.43 5,457 1993 1,222,499.50 887,462 751,825 519,575 9.44 55,040 1994 24,661.67 17,690 14,986 10,662 9.46 1,127 1995 38,811.70 27,503 23,300 17,065 9.47 1,802 1996 166,592.61 116,423 98,629 74,627 9.49 7,864 1997 1,853,947.27 1,276,271 1,081,209 846,896 9.51 89,053 1998 141,962.44 96,194 81,492 66,149 9.52 6,948 1999 136,723.61 91,023 77,111 65,081 9.54 6,822 2000 537,999.07 351,227 297,546 261,973 9.56 27,403 2001 430,220.46 275,048 233,010 214,419 9.57 22,405 2002 2,431,158.22 1,518,105 1,286,082 1,242,323 9.59 129,544 2003 795,965.81 484,017 410,041 417,763 9.61 43,472 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 887 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 2004 1,350,974.99 798,357 676,338 728,676 9.62 75,746 2005 775,640.37 443,287 375,536 431,130 9.64 44,723 2006 777,787.78 428,102 362,672 446,227 9.66 46,193 2007 1,435,682.40 757,589 641,801 851,309 9.67 88,036 2008 8,628,940.66 4,333,772 3,671,410 5,302,689 9.69 547,233 2009 2,132,400.12 1,011,203 856,653 1,361,043 9.70 140,314 2010 519,936.44 230,098 194,930 345,803 9.72 35,576 2011 164,612.82 66,981 56,744 114,454 9.74 11,751 2012 822,593.46 302,008 255,850 599,647 9.75 61,502 2013 953,941.05 306,122 259,335 732,764 9.77 75,001 2014 706,711.11 189,456 160,500 574,480 9.79 58,680 2015 3,689,060.44 767,325 650,049 3,186,574 9.80 325,161 2016 1,224,745.17 165,840 140,493 1,133,242 9.82 115,401 2017 1,142,742.99 56,368 47,753 1,140,700 9.84 115,925 53,900,429.82 32,826,897 27,809,720 28,246,727 2,952,549 DAVE JOHNSTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1960 3,729,652.19 3,185,380 2,698,535 1,180,303 9.08 129,989 1961 55,070.15 46,933 39,760 17,513 9.09 1,927 1962 308.46 262 222 99 9.10 11 1963 232.13 197 167 75 9.11 8 1964 69,295.94 58,655 49,690 22,377 9.12 2,454 1965 2,278.12 1,924 1,630 739 9.13 81 1966 3,466.32 2,919 2,473 1,132 9.14 124 1967 613.42 515 436 202 9.15 22 1968 505.68 424 359 167 9.16 18 1969 2,402.96 2,007 1,700 799 9.17 87 1971 886.80 736 624 299 9.19 33 1972 6,372.02 5,269 4,464 2,163 9.21 235 1973 15,821.47 13,042 11,049 5,406 9.21 587 1974 435.83 358 303 150 9.22 16 1975 47,258.92 38,668 32,758 16,391 9.23 1,776 1976 11,724,584.70 9,555,002 8,094,640 4,098,928 9.24 443,607 1977 5,159,177.65 4,186,949 3,547,027 1,818,518 9.25 196,597 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 888 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1978 17,199.81 13,897 11,773 6,115 9.26 660 1979 13,455.55 10,822 9,168 4,826 9.27 521 1980 1,018.31 815 690 369 9.28 40 1981 31,886.94 25,392 21,511 11,651 9.29 1,254 1982 52,874.96 41,880 35,479 19,511 9.30 2,098 1983 3,513.39 2,767 2,344 1,310 9.31 141 1988 821,174.41 624,998 529,475 324,546 9.37 34,637 1989 12,476.09 9,415 7,976 4,999 9.39 532 1990 225,556.76 168,756 142,964 91,615 9.40 9,746 1991 150,577.23 111,618 94,559 62,042 9.41 6,593 1992 1,088,048.49 798,323 676,309 455,261 9.43 48,278 1993 284,495.45 206,527 174,962 120,913 9.44 12,809 1994 706,936.18 507,099 429,595 305,618 9.46 32,306 1995 78,561.00 55,669 47,161 34,543 9.47 3,648 1996 219,351.18 153,293 129,864 98,261 9.49 10,354 1997 303,147.33 208,689 176,794 138,480 9.51 14,562 1998 398,176.74 269,805 228,569 185,535 9.52 19,489 1999 198,790.27 132,344 112,117 94,625 9.54 9,919 2000 2,922,755.90 1,908,090 1,616,462 1,423,204 9.56 148,871 2001 554,314.33 354,384 300,221 276,266 9.57 28,868 2002 75,944.56 47,423 40,175 38,807 9.59 4,047 2003 93,443.01 56,822 48,137 49,043 9.61 5,103 2004 508,159.96 300,297 254,400 274,086 9.62 28,491 2005 190,413.43 108,823 92,191 105,839 9.64 10,979 2006 725,632.39 399,395 338,353 416,305 9.66 43,096 2007 9,040,820.31 4,770,711 4,041,568 5,360,885 9.67 554,383 2008 2,020,664.97 1,014,852 859,745 1,241,747 9.69 128,147 2009 1,854,610.90 879,473 745,057 1,183,739 9.70 122,035 2010 677,236.36 299,712 253,905 450,421 9.72 46,340 2011 382,574.74 155,670 131,878 266,000 9.74 27,310 2012 854,900.36 313,869 265,898 623,198 9.75 63,918 2013 1,238,963.52 397,586 336,820 951,702 9.77 97,411 2014 5,925,080.85 1,588,400 1,345,633 4,816,451 9.79 491,977 2015 3,205,178.28 666,677 564,784 2,768,602 9.80 282,510 2016 661,687.20 89,598 75,904 612,251 9.82 62,347 2017 807,794.46 39,846 33,756 806,350 9.84 81,946 57,165,778.38 33,832,977 28,662,033 30,790,377 3,212,938 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 889 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1964 7,201,664.06 6,095,742 5,164,085 2,325,646 9.12 255,005 1965 2,278.12 1,924 1,630 739 9.13 81 1966 3,527.85 2,971 2,517 1,152 9.14 126 1967 1,459.52 1,226 1,039 479 9.15 52 1968 5,647.46 4,730 4,007 1,866 9.16 204 1969 2,402.96 2,007 1,700 799 9.17 87 1971 886.80 736 624 299 9.19 33 1972 4,685.51 3,875 3,283 1,590 9.21 173 1973 16,841.06 13,882 11,760 5,754 9.21 625 1974 435.83 358 303 150 9.22 16 1975 175,456.03 143,560 121,619 60,856 9.23 6,593 1976 97,873.13 79,762 67,571 34,217 9.24 3,703 1977 107,410.91 87,170 73,847 37,860 9.25 4,093 1978 8,726.31 7,051 5,973 3,102 9.26 335 1980 21,741.34 17,402 14,742 7,869 9.28 848 1982 67,435.54 53,413 45,249 24,883 9.30 2,676 1984 57,216.94 44,791 37,945 21,560 9.32 2,313 1985 7,093,365.32 5,517,849 4,674,515 2,702,585 9.33 289,666 1986 177,697.06 137,256 116,278 68,527 9.35 7,329 1988 888,407.73 676,170 572,826 351,118 9.37 37,473 1989 650,654.97 491,000 415,957 260,724 9.39 27,766 1990 628,470.04 470,206 398,341 255,268 9.40 27,156 1991 193,462.29 143,408 121,490 79,711 9.41 8,471 1992 872,784.22 640,379 542,505 365,190 9.43 38,726 1993 421,586.37 306,047 259,272 179,178 9.44 18,981 1994 1,387,671.45 995,403 843,268 599,910 9.46 63,415 1995 107,014.71 75,832 64,242 47,053 9.47 4,969 1996 4,132,072.30 2,887,694 2,446,346 1,851,009 9.49 195,048 1997 328,620.08 226,224 191,649 150,116 9.51 15,785 1998 307,031.45 208,045 176,248 143,065 9.52 15,028 1999 4,308,396.21 2,868,296 2,429,913 2,050,819 9.54 214,971 2000 586,648.19 382,987 324,452 285,662 9.56 29,881 2001 2,412,729.76 1,542,504 1,306,752 1,202,487 9.57 125,652 2002 135,682.38 84,725 71,776 69,334 9.59 7,230 2003 309,985.53 188,498 159,688 162,696 9.61 16,930 2004 737,924.15 436,075 369,426 398,015 9.62 41,374 2005 7,545,311.43 4,312,230 3,653,160 4,193,964 9.64 435,059 2006 639,654.67 352,072 298,262 366,979 9.66 37,990 2007 577,112.60 304,534 257,990 342,207 9.67 35,389 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 890 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 2008 497,370.18 249,798 211,620 305,645 9.69 31,542 2009 2,046,249.26 970,349 822,043 1,306,056 9.70 134,645 2010 167,825,707.40 74,271,468 62,920,011 111,618,725 9.72 11,483,408 2011 294,565.92 119,859 101,540 204,808 9.74 21,028 2012 701,074.28 257,393 218,054 511,064 9.75 52,417 2013 185,875.17 59,648 50,532 142,779 9.77 14,614 2014 830,342.11 222,599 188,578 674,978 9.79 68,946 2015 9,171,472.57 1,907,666 1,616,103 7,922,228 9.80 808,391 2016 815,908.71 110,481 93,595 754,950 9.82 76,879 2017 1,176,257.64 58,021 49,153 1,174,155 9.84 119,325 225,762,795.52 108,035,316 91,523,481 143,269,826 14,782,447 DAVE JOHNSTON UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1972 14,749,176.95 12,196,920 10,332,775 5,006,369 9.21 543,580 1974 239,067.23 196,353 166,343 82,287 9.22 8,925 1975 114,666.36 93,821 79,482 39,771 9.23 4,309 1976 516,096.01 420,595 356,312 180,427 9.24 19,527 1977 215,821.55 175,151 148,381 76,073 9.25 8,224 1978 3,070.33 2,481 2,102 1,091 9.26 118 1979 22,251.22 17,896 15,161 7,980 9.27 861 1980 40,067.84 32,070 27,169 14,502 9.28 1,563 1982 36,959.88 29,275 24,801 13,638 9.30 1,466 1987 169,336.72 129,858 110,011 66,099 9.36 7,062 1988 754,658.96 574,373 486,587 298,258 9.37 31,831 1989 3,414,044.59 2,576,320 2,182,562 1,368,044 9.39 145,692 1990 257,413.82 192,591 163,156 104,554 9.40 11,123 1991 1,550,464.13 1,149,313 973,655 638,828 9.41 67,888 1992 134,154.53 98,432 83,388 56,133 9.43 5,953 1993 899,111.02 652,701 552,944 382,132 9.44 40,480 1994 29,754.89 21,344 18,082 12,863 9.46 1,360 1995 3,613,090.01 2,560,288 2,168,980 1,588,633 9.47 167,754 1996 278,047.28 194,313 164,615 124,554 9.49 13,125 1997 425,735.76 293,080 248,286 194,479 9.51 20,450 1998 252,608.16 171,168 145,007 117,705 9.52 12,364 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 891 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1999 5,971,313.53 3,975,376 3,367,790 2,842,376 9.54 297,943 2000 65,419.59 42,708 36,181 31,856 9.56 3,332 2001 3,098,956.00 1,981,222 1,678,417 1,544,497 9.57 161,389 2002 478,161.35 298,582 252,948 244,340 9.59 25,479 2003 7,932,314.72 4,823,545 4,086,327 4,163,280 9.61 433,224 2004 177,130.90 104,675 88,677 95,539 9.62 9,931 2005 336,171.34 192,126 162,762 186,856 9.64 19,383 2006 1,020,978.96 561,957 476,069 585,749 9.66 60,637 2007 374,674.71 197,710 167,493 222,169 9.67 22,975 2008 369,234.28 185,443 157,100 226,903 9.69 23,416 2009 67,137,608.87 31,837,245 26,971,324 42,851,789 9.70 4,417,710 2010 478,835.43 211,909 179,521 318,467 9.72 32,764 2011 537,484.50 218,702 185,276 373,708 9.74 38,368 2012 104,143,202.86 38,235,219 32,391,448 75,917,483 9.75 7,786,409 2013 422,383.32 135,544 114,828 324,451 9.77 33,209 2014 210,154.48 56,338 47,727 170,833 9.79 17,450 2015 3,470,655.49 721,896 611,563 2,997,918 9.80 305,910 2016 802,472.04 108,661 92,054 742,517 9.82 75,613 2017 6,152,738.68 303,497 257,111 6,141,737 9.84 624,160 230,895,488.29 105,970,698 89,774,414 150,356,893 15,502,957 DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1958 727,189.65 623,566 528,262 228,015 9.06 25,167 1960 146,221.00 124,883 105,796 46,274 9.08 5,096 1961 519.77 443 375 165 9.09 18 1963 1,231.71 1,045 885 396 9.11 43 1964 1,138,171.31 963,388 816,146 367,552 9.12 40,302 1965 80,430.73 67,911 57,532 26,116 9.13 2,860 1966 28,936.05 24,369 20,645 9,449 9.14 1,034 1967 19,159.15 16,092 13,633 6,293 9.15 688 1969 6,280.76 5,245 4,443 2,089 9.17 228 1970 257,533.63 214,418 181,647 86,188 9.18 9,389 1972 1,603,553.73 1,326,068 1,123,395 544,301 9.21 59,099 1973 1,146,895.39 945,402 800,909 391,862 9.21 42,547 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 892 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1974 156,143.93 128,246 108,645 53,744 9.22 5,829 1975 237,622.86 194,425 164,710 82,418 9.23 8,929 1976 97,099.87 79,132 67,038 33,946 9.24 3,674 1977 28,492.67 23,123 19,589 10,043 9.25 1,086 1978 313,858.97 253,597 214,838 111,575 9.26 12,049 1979 20,634.80 16,596 14,060 7,401 9.27 798 1980 1,676.33 1,342 1,137 606 9.28 65 1981 33,015.41 26,291 22,273 12,063 9.29 1,298 1982 119,285.01 94,481 80,041 44,016 9.30 4,733 1983 62,296.24 49,060 41,562 23,226 9.31 2,495 1984 218,969.28 171,415 145,216 82,512 9.32 8,853 1986 342,024.72 264,186 223,809 131,897 9.35 14,107 1987 330,684.99 253,591 214,833 129,080 9.36 13,791 1989 133,933.22 101,069 85,622 53,669 9.39 5,716 1990 124,577.86 93,206 78,961 50,600 9.40 5,383 1991 38,302.08 28,392 24,053 15,782 9.41 1,677 1992 135,762.16 99,611 84,387 56,806 9.43 6,024 1993 1,949,393.28 1,415,144 1,198,857 828,512 9.44 87,766 1994 5,270,840.55 3,780,875 3,203,016 2,278,658 9.46 240,873 1996 855,694.97 598,001 506,604 383,319 9.49 40,392 1997 5,345,691.17 3,680,012 3,117,569 2,441,950 9.51 256,777 1999 17,816,303.56 11,861,126 10,048,303 8,480,653 9.54 888,957 2000 240,821.82 157,218 133,189 117,265 9.56 12,266 2001 1,075,941.16 687,870 582,738 536,241 9.57 56,034 2002 3,295,990.63 2,058,138 1,743,578 1,684,253 9.59 175,626 2003 176,333.66 107,226 90,838 92,549 9.61 9,630 2004 1,932,587.59 1,142,060 967,511 1,042,381 9.62 108,356 2005 1,337,500.04 764,396 647,568 743,432 9.64 77,120 2006 2,092,380.80 1,151,666 975,648 1,200,428 9.66 124,268 2007 4,309,429.88 2,274,024 1,926,468 2,555,339 9.67 264,254 2008 671,188.53 337,096 285,575 412,461 9.69 42,566 2009 2,048,874.20 971,594 823,098 1,307,731 9.70 134,818 2010 57,755,227.52 25,559,645 21,653,176 38,412,261 9.72 3,951,879 2011 2,130,987.15 867,099 734,574 1,481,653 9.74 152,120 2012 2,208,602.98 810,868 686,937 1,610,010 9.75 165,129 2013 3,149,133.12 1,010,564 856,112 2,418,986 9.77 247,593 2014 2,498,936.91 669,917 567,529 2,031,366 9.79 207,494 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 893 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 2015 1,751,124.22 364,234 308,565 1,512,604 9.80 154,347 2016 1,537,993.90 208,257 176,428 1,423,086 9.82 144,917 2017 1,853,764.74 91,441 77,465 1,850,450 9.84 188,054 128,855,245.66 66,759,064 56,555,784 77,453,671 8,014,214 GADSBY UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 1951 2,936,752.17 2,608,127 3,353,736 23,529 12.74 1,847 1954 815.41 719 925 13 12.81 1 1955 955.90 841 1,081 18 12.84 1 1957 425.75 373 480 10 12.89 1 1958 565.71 494 635 15 12.91 1 1959 20,468.34 17,818 22,912 627 12.93 48 1964 5,647.17 4,839 6,222 272 13.05 21 1965 4,370.78 3,733 4,800 226 13.07 17 1972 165,294.54 137,252 176,489 13,599 13.22 1,029 1978 8,118.48 6,530 8,397 939 13.35 70 1979 258,559.93 206,684 265,771 31,573 13.37 2,361 1985 84,522.34 64,624 83,099 14,102 13.50 1,045 1994 5,835,742.22 4,014,515 5,162,180 1,548,923 13.75 112,649 1999 23,285.45 14,553 18,713 8,065 13.92 579 2001 14,209.33 8,439 10,852 5,489 13.99 392 2002 18,115.79 10,442 13,427 7,406 14.03 528 2003 2,614.23 1,458 1,875 1,132 14.07 80 2008 37,191.49 16,431 21,128 21,642 14.25 1,519 2009 303,076.81 125,150 160,928 187,611 14.28 13,138 2012 7,082.68 2,174 2,796 5,350 14.39 372 2013 21,380.26 5,668 7,288 17,299 14.42 1,200 2014 272,692.22 59,273 76,218 237,378 14.46 16,416 2015 104,322.57 17,159 22,064 97,907 14.50 6,752 2016 109,747.73 11,517 14,809 111,400 14.54 7,662 2017 45,910.63 1,716 2,207 50,591 14.58 3,470 10,281,867.93 7,340,529 9,439,032 2,385,116 171,199 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 894 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 1952 3,739,192.88 3,313,764 4,261,099 38,972 12.76 3,054 1958 265.82 232 298 7 12.91 1 1959 15,131.88 13,172 16,938 464 12.93 36 1960 611.47 531 683 20 12.96 2 1961 2,446.95 2,117 2,722 92 12.98 7 1965 3,981.91 3,401 4,373 206 13.07 16 1972 756,578.65 628,222 807,817 62,248 13.22 4,709 1976 26,605.13 21,646 27,834 2,762 13.31 208 1977 733,286.82 593,256 762,855 80,424 13.33 6,033 1978 7,735.52 6,222 8,001 895 13.35 67 1979 489,761.31 391,498 503,419 59,806 13.37 4,473 1980 9,746.10 7,740 9,953 1,255 13.39 94 1982 69,158.24 54,167 69,652 9,880 13.43 736 1983 96,845.10 75,258 96,773 14,599 13.46 1,085 1984 8,357.11 6,443 8,285 1,326 13.48 98 1985 318,289.52 243,357 312,928 53,105 13.50 3,934 1987 601,432.02 451,403 580,450 111,197 13.55 8,206 1992 1,113.49 789 1,015 266 13.69 19 1994 5,521,558.72 3,798,382 4,884,259 1,465,533 13.75 106,584 1995 42,933.84 29,050 37,355 12,019 13.79 872 2001 14,209.33 8,439 10,852 5,489 13.99 392 2002 18,115.79 10,442 13,427 7,406 14.03 528 2003 2,613.44 1,458 1,875 1,131 14.07 80 2004 132,292.50 71,220 91,580 60,556 14.10 4,295 2006 139,050.13 68,688 88,324 71,583 14.17 5,052 2007 151,762.33 71,193 91,546 82,981 14.21 5,840 2008 32,555.29 14,383 18,495 18,944 14.25 1,329 2009 225,047.10 92,929 119,495 139,309 14.28 9,756 2012 335,667.92 103,044 132,502 253,516 14.39 17,618 2014 135,355.25 29,421 37,832 117,827 14.46 8,148 2015 32,421.87 5,333 6,858 30,428 14.50 2,098 2016 39,040.55 4,097 5,268 39,628 14.54 2,725 2017 67,868.72 2,537 3,262 74,787 14.58 5,129 13,771,032.70 10,123,834 13,018,025 2,818,663 203,224 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 895 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 1955 5,198,571.54 4,573,503 5,880,971 97,386 12.84 7,585 1958 3,636.65 3,174 4,081 101 12.91 8 1966 272.38 232 298 15 13.09 1 1972 210,753.29 174,998 225,026 17,340 13.22 1,312 1976 43,075.45 35,046 45,065 4,472 13.31 336 1978 148,594.46 119,514 153,681 17,203 13.35 1,289 1979 316,580.29 253,063 325,408 38,659 13.37 2,891 1980 10,037.32 7,972 10,251 1,292 13.39 96 1981 25,547.85 20,153 25,914 3,466 13.41 258 1982 105,476.39 82,612 106,229 15,069 13.43 1,122 1983 49,470.39 38,443 49,433 7,458 13.46 554 1984 17,905.74 13,805 17,752 2,840 13.48 211 1985 1,002,234.42 766,286 985,351 167,219 13.50 12,387 1986 236,061.06 178,834 229,959 41,511 13.53 3,068 1987 90,434.26 67,875 87,279 16,720 13.55 1,234 1990 39,281.32 28,542 36,702 8,472 13.63 622 1992 2,358,847.73 1,670,682 2,148,295 564,380 13.69 41,226 1993 518,882.16 362,403 466,006 130,708 13.72 9,527 1994 807,940.29 555,797 714,688 214,444 13.75 15,596 1995 15,142.20 10,245 13,174 4,240 13.79 307 2000 260,246.32 158,704 204,074 95,209 13.96 6,820 2001 14,639.91 8,694 11,179 5,656 13.99 404 2002 18,115.82 10,442 13,427 7,406 14.03 528 2003 2,613.44 1,458 1,875 1,131 14.07 80 2004 197,458.01 106,301 136,690 90,386 14.10 6,410 2005 3,803.30 1,965 2,527 1,847 14.14 131 2006 32,327.50 15,969 20,534 16,642 14.17 1,174 2007 23,344.93 10,951 14,082 12,765 14.21 898 2008 902,091.83 398,550 512,487 524,919 14.25 36,836 2009 276,785.80 114,293 146,967 171,337 14.28 11,998 2012 86,927.27 26,685 34,314 65,653 14.39 4,562 2013 128,062.37 33,949 43,654 103,617 14.42 7,186 2014 527,238.26 114,601 147,363 458,961 14.46 31,740 2015 34,143.94 5,616 7,221 32,044 14.50 2,210 2016 32,631.15 3,424 4,403 33,123 14.54 2,278 2017 74,525.81 2,786 3,582 82,122 14.58 5,633 13,813,700.85 9,977,567 12,829,943 3,055,813 218,518 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 896 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 1951 53,398.79 47,423 60,980 428 12.74 34 1953 1,000.76 885 1,138 13 12.79 1 1955 1,792.95 1,577 2,028 34 12.84 3 1965 4,698.84 4,013 5,160 243 13.07 19 1983 7,463.91 5,800 7,458 1,125 13.46 84 1985 543.08 415 534 91 13.50 7 1986 133,880.13 101,424 130,419 23,543 13.53 1,740 1987 4,741.48 3,559 4,576 876 13.55 65 1991 866.36 622 800 196 13.66 14 1992 9,010.04 6,381 8,205 2,156 13.69 157 1994 428,436.97 294,730 378,987 113,715 13.75 8,270 1996 38,095.08 25,328 32,569 11,241 13.82 813 1998 133,053.09 85,022 109,328 43,683 13.89 3,145 2000 90,465.28 55,168 70,939 33,096 13.96 2,371 2004 75,214.14 40,491 52,067 34,430 14.10 2,442 2006 47,375.07 23,402 30,092 24,389 14.17 1,721 2007 33,151.25 15,552 19,998 18,126 14.21 1,276 2009 6,858.43 2,832 3,642 4,246 14.28 297 2012 148,301.04 45,526 58,541 112,005 14.39 7,784 2013 6,442.19 1,708 2,196 5,212 14.42 361 2016 160,500.55 16,843 21,658 162,918 14.54 11,205 2017 25,682.39 960 1,234 28,300 14.58 1,941 1,410,971.82 779,661 1,002,550 620,068 43,750 HAYDEN UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1965 1,530,096.66 1,199,834 1,192,658 368,041 11.54 31,893 1976 4,246,710.00 3,187,527 3,168,462 1,163,182 11.73 99,163 1977 1,029,322.00 768,816 764,218 285,691 11.74 24,335 1981 2,042.00 1,490 1,481 602 11.81 51 1982 255,944.00 185,616 184,506 76,557 11.82 6,477 1983 221,960.00 159,851 158,895 67,504 11.84 5,701 1984 31,963.00 22,850 22,713 9,889 11.86 834 1985 160,982.00 114,238 113,555 50,647 11.87 4,267 1986 8,404.00 5,914 5,879 2,693 11.89 226 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 897 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HAYDEN UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1987 15,341.00 10,703 10,639 5,009 11.91 421 1988 48,298.00 33,388 33,188 16,076 11.93 1,348 1989 16,010.00 10,960 10,894 5,436 11.95 455 1990 2,785.00 1,886 1,875 966 11.98 81 1991 87,028.00 58,281 57,932 30,836 12.00 2,570 1993 302,749.39 197,727 196,544 112,260 12.05 9,316 1994 91,118.18 58,698 58,347 34,594 12.07 2,866 1995 29,709.36 18,852 18,739 11,564 12.10 956 1997 23,143.97 14,200 14,115 9,492 12.15 781 1998 13,390,950.59 8,060,996 8,012,783 5,645,987 12.18 463,546 1999 141,572.45 83,507 83,008 61,396 12.20 5,032 2000 941,043.09 542,544 539,299 420,565 12.23 34,388 2001 261,189.48 146,858 145,980 120,434 12.26 9,823 2002 157,442.00 86,202 85,686 74,904 12.28 6,100 2003 228,141.97 121,155 120,430 112,274 12.31 9,121 2006 1,125,871.70 533,496 530,305 618,084 12.39 49,886 2007 15,925.79 7,189 7,146 9,098 12.42 733 2008 27,941.31 11,919 11,848 16,652 12.45 1,338 2009 122,213.29 48,842 48,550 76,108 12.48 6,098 2011 186,982.46 63,201 62,823 127,899 12.53 10,207 2012 824,619.37 248,607 247,120 593,992 12.56 47,292 2013 1,787,000.37 467,533 464,737 1,358,004 12.58 107,949 2014 70,558.84 15,249 15,158 56,812 12.61 4,505 2015 19,120,006.33 3,144,763 3,125,954 16,376,452 12.64 1,295,605 2016 112,870.54 11,896 11,825 103,303 12.67 8,153 2017 270,140.71 10,236 10,175 265,369 12.70 20,895 46,888,076.85 19,655,024 19,537,467 28,288,372 2,272,412 HAYDEN UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1976 4,747,713.26 3,563,574 3,542,260 1,300,407 11.73 110,862 1979 804.00 594 590 230 11.77 20 1981 1,117.00 815 810 329 11.81 28 1982 424,624.86 307,946 306,104 127,013 11.82 10,746 1983 1,670.00 1,203 1,196 508 11.84 43 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 898 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HAYDEN UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1984 416.00 297 295 129 11.86 11 1985 1,063.00 754 749 335 11.87 28 1986 24,228.00 17,051 16,949 7,764 11.89 653 1987 10,458.00 7,296 7,252 3,415 11.91 287 1988 4,606.00 3,184 3,165 1,533 11.93 128 1989 3,334.00 2,282 2,268 1,132 11.95 95 1990 11,726.00 7,940 7,893 4,068 11.98 340 1993 63,019.21 41,158 40,912 23,368 12.05 1,939 1994 101,803.50 65,581 65,189 38,651 12.07 3,202 1995 104,943.32 66,592 66,194 40,848 12.10 3,376 1996 53,670.37 33,519 33,319 21,425 12.12 1,768 1997 237,712.55 145,846 144,974 97,493 12.15 8,024 1999 6,358,677.11 3,750,703 3,728,270 2,757,581 12.20 226,031 2000 171,399.44 98,818 98,227 76,600 12.23 6,263 2001 108,118.88 60,791 60,427 49,854 12.26 4,066 2002 231,625.35 126,818 126,060 110,198 12.28 8,974 2003 20,630.29 10,956 10,890 10,152 12.31 825 2007 144,320.37 65,146 64,756 82,450 12.42 6,638 2008 67,398.81 28,751 28,579 40,168 12.45 3,226 2009 40,382.94 16,139 16,042 25,148 12.48 2,015 2010 45,274.09 16,773 16,673 29,507 12.50 2,361 2011 61,883.74 20,917 20,792 42,330 12.53 3,378 2012 81,555.15 24,587 24,440 58,746 12.56 4,677 2013 14,108.34 3,691 3,669 10,722 12.58 852 2014 581,258.63 125,620 124,869 468,015 12.61 37,115 2015 56,451.86 9,285 9,229 48,351 12.64 3,825 2016 9,910,597.99 1,044,543 1,038,296 9,070,514 12.67 715,905 2017 183,745.46 6,963 6,921 180,499 12.70 14,213 23,870,337.52 9,676,133 9,618,260 14,729,484 1,181,914 HAYDEN COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -3 1965 308,409.27 244,212 242,751 74,910 11.54 6,491 1976 1,427,697.04 1,082,117 1,075,645 394,883 11.73 33,664 1980 2,805.00 2,080 2,068 822 11.79 70 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 899 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HAYDEN COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -3 1981 4,745.00 3,497 3,476 1,411 11.81 119 1982 239,365.00 175,294 174,246 72,300 11.82 6,117 1983 42,033.00 30,568 30,385 12,909 11.84 1,090 1984 17,558.00 12,675 12,599 5,486 11.86 463 1985 6,150.00 4,407 4,381 1,954 11.87 165 1986 2,243.00 1,594 1,584 726 11.89 61 1987 26,416.00 18,611 18,500 8,709 11.91 731 1988 19,631.00 13,704 13,622 6,598 11.93 553 1989 5,352.00 3,700 3,678 1,835 11.95 154 1990 19,109.00 13,066 12,988 6,694 11.98 559 1991 34,218.00 23,140 23,002 12,243 12.00 1,020 1993 102,600.75 67,666 67,261 38,417 12.05 3,188 1995 37,212.36 23,845 23,702 14,626 12.10 1,209 1996 10,700.37 6,748 6,708 4,314 12.12 356 1997 16,007.03 9,917 9,858 6,630 12.15 546 1998 8,377,538.33 5,092,497 5,062,038 3,566,826 12.18 292,843 1999 15,213.87 9,062 9,008 6,662 12.20 546 2000 176,072.81 102,507 101,894 79,461 12.23 6,497 2001 18,628.44 10,577 10,514 8,674 12.26 708 2002 98,804.46 54,627 54,300 47,468 12.28 3,865 2004 76,879.54 39,848 39,610 39,576 12.34 3,207 2005 16,511.76 8,241 8,192 8,815 12.37 713 2007 11,953.21 5,449 5,416 6,895 12.42 555 2008 14,528.49 6,258 6,221 8,744 12.45 702 2009 290,670.64 117,304 116,602 182,788 12.48 14,646 2010 99,695.04 37,298 37,075 65,611 12.50 5,249 2011 764,565.76 260,963 259,402 528,101 12.53 42,147 2012 7,376.34 2,246 2,233 5,365 12.56 427 2013 48,197.72 12,734 12,658 36,986 12.58 2,940 2014 21,354.55 4,660 4,632 17,363 12.61 1,377 2017 192,401.47 7,362 7,318 190,856 12.70 15,028 12,552,644.25 7,508,474 7,463,565 5,465,659 448,006 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 900 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1978 51,658,788.68 32,701,067 28,881,196 26,910,296 20.47 1,314,621 1981 302,640.85 186,521 164,733 162,119 20.63 7,858 1982 96,431.08 58,861 51,985 52,160 20.68 2,522 1983 21,024.80 12,700 11,216 11,490 20.74 554 1984 114,845.64 68,638 60,620 63,413 20.79 3,050 1985 137,337.26 81,138 71,660 76,664 20.85 3,677 1986 817,571.39 477,196 421,454 461,523 20.91 22,072 1987 1,831,047.03 1,055,191 931,932 1,045,599 20.97 49,862 1988 122,651.96 69,737 61,591 70,873 21.03 3,370 1989 625,806.46 350,804 309,826 366,045 21.09 17,356 1990 698,468.66 385,539 340,503 413,843 21.16 19,558 1991 57,137.91 31,042 27,416 34,293 21.22 1,616 1992 4,887,685.93 2,609,895 2,305,028 2,973,672 21.29 139,675 1993 339,234.01 177,848 157,073 209,299 21.36 9,799 1994 730,033.33 375,130 331,310 457,126 21.44 21,321 1995 4,625,577.50 2,327,911 2,055,983 2,939,640 21.51 136,664 1996 191,786.16 94,345 83,324 123,805 21.59 5,734 1997 319,013.07 153,145 135,256 209,278 21.67 9,657 1998 98,828.06 46,201 40,804 65,930 21.75 3,031 1999 1,049,767.14 476,787 421,093 712,656 21.84 32,631 2000 3,294,146.92 1,451,142 1,281,631 2,276,047 21.92 103,834 2001 1,469,626.03 625,879 552,769 1,034,427 22.01 46,998 2002 1,573,532.38 645,625 570,208 1,129,207 22.10 51,095 2003 233,276.57 91,935 81,196 170,743 22.19 7,695 2004 5,464,355.67 2,059,153 1,818,620 4,082,885 22.28 183,253 2005 8,836,715.26 3,170,783 2,800,398 6,743,254 22.37 301,442 2006 1,223,670.81 415,513 366,976 954,588 22.46 42,502 2007 617,790.37 197,328 174,278 492,936 22.55 21,860 2008 961,714.59 286,408 252,952 785,700 22.64 34,704 2009 931,733.88 255,774 225,897 780,376 22.74 34,317 2010 26,834,427.52 6,718,707 5,933,883 23,047,299 22.83 1,009,518 2011 682,900.59 153,215 135,318 602,215 22.92 26,275 2012 50,362,466.40 9,880,753 8,726,564 45,664,900 23.02 1,983,705 2013 252,483.58 42,020 37,112 235,571 23.11 10,193 2014 88,735,159.44 11,929,413 10,535,916 85,298,056 23.21 3,675,056 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 901 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 2015 471,886.33 47,034 41,540 468,097 23.31 20,081 2016 417,019.66 25,928 22,899 427,482 23.41 18,261 2017 517,654.52 11,416 10,082 548,984 23.51 23,351 261,606,237.44 79,747,722 70,432,245 212,102,491 9,398,768 HUNTER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1980 28,021,420.51 17,429,447 15,393,481 14,869,653 20.58 722,529 1981 9,320.60 5,744 5,073 4,993 20.63 242 1982 52,236.08 31,885 28,160 28,255 20.68 1,366 1983 61,941.62 37,415 33,044 33,852 20.74 1,632 1984 113,297.28 67,712 59,802 62,559 20.79 3,009 1985 7,753.18 4,581 4,046 4,328 20.85 208 1986 73,300.87 42,784 37,786 41,379 20.91 1,979 1987 110,736.27 63,815 56,361 63,235 20.97 3,015 1989 889,065.98 498,378 440,162 520,030 21.09 24,658 1990 923,957.62 510,004 450,430 547,445 21.16 25,872 1991 3,001,585.04 1,630,711 1,440,225 1,801,487 21.22 84,896 1992 279,654.67 149,328 131,885 170,142 21.29 7,992 1993 51,581.01 27,042 23,883 31,824 21.36 1,490 1994 1,413,238.59 726,197 641,369 884,929 21.44 41,275 1995 778,870.18 391,981 346,193 494,987 21.51 23,012 1996 192,033.40 94,467 83,432 123,964 21.59 5,742 1997 2,015,017.33 967,329 854,334 1,321,885 21.67 61,001 1998 95,561.98 44,674 39,456 63,751 21.75 2,931 1999 393,007.53 178,497 157,646 266,802 21.84 12,216 2000 259,559.30 114,341 100,985 179,339 21.92 8,182 2001 251,736.64 107,209 94,686 177,190 22.01 8,050 2002 5,584,093.83 2,291,169 2,023,533 4,007,288 22.10 181,325 2003 325,749.20 128,379 113,383 238,426 22.19 10,745 2004 848,298.49 319,667 282,326 633,836 22.28 28,449 2005 3,753,271.87 1,346,746 1,189,430 2,864,103 22.37 128,033 2006 5,231,733.82 1,776,502 1,568,986 4,081,287 22.46 181,714 2007 105,214.33 33,607 29,681 83,950 22.55 3,723 2008 532,580.18 158,608 140,081 435,106 22.64 19,218 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 902 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 2009 851,423.15 233,728 206,426 713,111 22.74 31,359 2010 476,030.16 119,187 105,265 408,848 22.83 17,908 2011 93,670,787.55 21,015,903 18,560,997 82,603,454 22.92 3,603,990 2012 11,456,588.86 2,247,700 1,985,142 10,387,974 23.02 451,259 2013 337,608.72 56,188 49,625 314,993 23.11 13,630 2014 136,925.13 18,408 16,258 131,621 23.21 5,671 2015 2,862,884.23 285,353 252,020 2,839,895 23.31 121,832 2016 464,607.14 28,887 25,513 476,263 23.41 20,344 2017 818,927.44 18,060 15,950 868,491 23.51 36,941 166,451,599.78 53,201,633 46,987,053 132,780,675 5,897,438 HUNTER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -9 1983 185,548,808.90 113,115,397 99,902,181 102,346,020 20.74 4,934,716 1985 2,135.56 1,273 1,124 1,203 20.85 58 1986 706,086.62 415,941 367,354 402,280 20.91 19,239 1987 646,176.06 375,824 331,923 372,409 20.97 17,759 1988 201,994.76 115,913 102,373 117,801 21.03 5,602 1989 437,311.56 247,411 218,510 258,159 21.09 12,241 1990 2,198,082.49 1,224,526 1,081,487 1,314,423 21.16 62,118 1991 139,506.79 76,493 67,558 84,505 21.22 3,982 1992 338,101.57 182,209 160,925 207,606 21.29 9,751 1993 1,382,876.75 731,706 646,234 861,102 21.36 40,314 1994 441,271.82 228,848 202,116 278,870 21.44 13,007 1995 134,648.51 68,392 60,403 86,364 21.51 4,015 1996 574,793.33 285,376 252,041 374,484 21.59 17,345 1997 63,629.50 30,829 27,228 42,128 21.67 1,944 1998 8,237,770.91 3,886,724 3,432,709 5,546,462 21.75 255,010 1999 737,853.52 338,224 298,715 505,545 21.84 23,148 2000 32,153.60 14,295 12,625 22,422 21.92 1,023 2001 4,180,935.63 1,797,048 1,587,132 2,970,088 22.01 134,943 2002 568,045.95 235,229 207,751 411,419 22.10 18,616 2003 3,975,432.45 1,581,236 1,396,529 2,936,692 22.19 132,343 2004 865,721.34 329,254 290,793 652,843 22.28 29,302 2005 3,519,667.40 1,274,618 1,125,728 2,710,710 22.37 121,176 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 903 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -9 2006 1,129,981.19 387,252 342,016 889,663 22.46 39,611 2007 32,558,880.24 10,495,925 9,269,877 26,219,303 22.55 1,162,719 2008 633,243.27 190,332 168,099 522,136 22.64 23,063 2009 6,592,911.49 1,826,607 1,613,238 5,573,036 22.74 245,076 2010 569,817.56 143,990 127,170 493,931 22.83 21,635 2011 499,434.76 113,090 99,880 444,504 22.92 19,394 2012 12,293,758.55 2,434,280 2,149,927 11,250,270 23.02 488,717 2013 844,689.23 141,882 125,309 795,403 23.11 34,418 2014 434,744.85 58,988 52,098 421,774 23.21 18,172 2015 1,306,306.62 131,409 116,059 1,307,815 23.31 56,105 2016 22,923,650.52 1,438,489 1,270,456 23,716,323 23.41 1,013,085 2017 2,447,261.58 54,471 48,108 2,619,407 23.51 111,417 297,167,684.88 143,973,481 127,155,676 196,757,100 9,091,064 HUNTER UNITS 1 AND 2 COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -9 1978 2,592,262.98 1,656,149 1,462,691 1,362,875 20.47 66,579 1980 652,748.05 409,772 361,906 349,590 20.58 16,987 1981 138,926.13 86,415 76,321 75,109 20.63 3,641 1982 9,565.88 5,893 5,205 5,222 20.68 253 1983 266,716.62 162,597 143,604 147,117 20.74 7,093 1984 21,888.27 13,203 11,661 12,197 20.79 587 1985 15,876.68 9,467 8,361 8,944 20.85 429 1986 31,559.70 18,591 16,419 17,981 20.91 860 1987 23,240.79 13,517 11,938 13,394 20.97 639 1988 123,693.72 70,981 62,690 72,137 21.03 3,430 1990 201,592.39 112,305 99,186 120,549 21.16 5,697 1991 28,304.31 15,520 13,707 17,145 21.22 808 1992 61,204.98 32,984 29,131 37,582 21.29 1,765 1993 19,411.56 10,271 9,071 12,087 21.36 566 1994 30,129.21 15,625 13,800 19,041 21.44 888 1995 195,180.32 99,138 87,558 125,189 21.51 5,820 1996 116,337.48 57,760 51,013 75,795 21.59 3,511 1997 258,098.12 125,050 110,443 170,884 21.67 7,886 1999 85,080.07 39,000 34,444 58,293 21.84 2,669 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 904 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNITS 1 AND 2 COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -9 2000 193,765.93 86,148 76,085 135,120 21.92 6,164 2002 244,539.41 101,264 89,435 177,113 22.10 8,014 2003 82,283.81 32,729 28,906 60,783 22.19 2,739 2004 145,342.78 55,277 48,820 109,604 22.28 4,919 2005 211,633.48 76,641 67,688 162,992 22.37 7,286 2006 1,247,698.88 427,595 377,647 982,345 22.46 43,738 2007 35,625.78 11,485 10,143 28,689 22.55 1,272 2008 1,583,779.58 476,033 420,427 1,305,893 22.64 57,681 2009 234,019.07 64,836 57,262 197,818 22.74 8,699 2010 1,196,062.60 302,239 266,934 1,036,774 22.83 45,413 2011 34,589.81 7,832 6,917 30,786 22.92 1,343 2012 215,110.86 42,594 37,619 196,852 23.02 8,551 2013 160,081.09 26,889 23,748 150,740 23.11 6,523 2014 299,248.46 40,603 35,860 290,321 23.21 12,508 2015 69,063.89 6,948 6,136 69,143 23.31 2,966 2016 980,598.77 61,534 54,346 1,014,507 23.41 43,336 2017 75,027.65 1,670 1,475 80,305 23.51 3,416 11,880,289.11 4,776,555 4,218,597 8,730,918 394,676 HUNTER UNITS 1, 2 AND 3 COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -9 1978 1,629,361.52 1,040,969 919,372 856,632 20.47 41,848 1980 3,034,750.77 1,905,106 1,682,567 1,625,311 20.58 78,975 1983 5,488,198.01 3,345,749 2,954,926 3,027,210 20.74 145,960 1984 500,877.88 302,122 266,831 279,126 20.79 13,426 1985 8,621.37 5,141 4,540 4,857 20.85 233 1986 39,576.72 23,314 20,591 22,548 20.91 1,078 1987 27,189.60 15,814 13,967 15,670 20.97 747 1988 180,241.13 103,430 91,348 105,115 21.03 4,998 1989 44,722.70 25,302 22,346 26,401 21.09 1,252 1990 28,367.51 15,803 13,957 16,964 21.16 802 1991 50,608.55 27,749 24,508 30,656 21.22 1,445 1992 124,315.09 66,996 59,170 76,333 21.29 3,585 1993 14,601.67 7,726 6,824 9,092 21.36 426 1994 274,895.43 142,564 125,911 173,725 21.44 8,103 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 905 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNITS 1, 2 AND 3 COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -9 1995 67,169.23 34,117 30,132 43,083 21.51 2,003 1996 240,229.22 119,270 105,338 156,512 21.59 7,249 1997 464,901.74 225,247 198,935 307,807 21.67 14,204 1998 20,892.87 9,858 8,706 14,067 21.75 647 1999 28,990.88 13,289 11,737 19,863 21.84 909 2000 179,310.89 79,722 70,410 125,039 21.92 5,704 2001 245,902.51 105,694 93,348 174,686 22.01 7,937 2002 1,083,102.27 448,515 396,123 784,458 22.10 35,496 2003 54,463.90 21,663 19,133 40,233 22.19 1,813 2004 452,964.06 172,273 152,149 341,581 22.28 15,331 2005 594,370.06 215,246 190,103 457,761 22.37 20,463 2006 446,931.69 153,167 135,275 351,880 22.46 15,667 2007 358,109.29 115,443 101,958 288,381 22.55 12,789 2008 1,274,108.82 382,956 338,222 1,050,556 22.64 46,403 2009 431,354.04 119,509 105,549 364,627 22.74 16,035 2010 1,839,476.99 464,826 410,529 1,594,501 22.83 69,842 2011 3,384,941.71 766,475 676,942 3,012,645 22.92 131,442 2012 702,567.26 139,115 122,865 642,934 23.02 27,929 2013 1,097,049.87 184,270 162,745 1,033,039 23.11 44,701 2014 1,465,616.83 198,860 175,631 1,421,892 23.21 61,262 2015 109,471.39 11,012 9,726 109,598 23.31 4,702 2016 356,356.13 22,362 19,750 368,678 23.41 15,749 2017 1,549,380.55 34,486 30,458 1,658,367 23.51 70,539 27,893,990.15 11,065,160 9,772,619 20,631,830 931,694 HUNTINGTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -8 1977 35,870,904.68 25,297,597 22,731,702 16,008,875 16.33 980,335 1979 3,116.30 2,166 1,946 1,419 16.40 87 1980 343,645.23 237,119 213,068 158,068 16.43 9,621 1981 115,761.22 79,252 71,214 53,809 16.46 3,269 1982 85,930.55 58,346 52,428 40,377 16.49 2,449 1983 549,223.11 369,557 332,073 261,088 16.53 15,795 1984 301,873.53 201,280 180,864 145,159 16.56 8,766 1985 152,754.45 100,839 90,611 74,364 16.60 4,480 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 906 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -8 1986 844,535.25 551,892 495,914 416,184 16.63 25,026 1987 3,924,587.98 2,536,394 2,279,132 1,959,423 16.67 117,542 1988 39,973.59 25,533 22,943 20,228 16.71 1,211 1989 910,648.63 574,522 516,249 467,251 16.75 27,896 1990 1,295,262.17 806,512 724,709 674,174 16.79 40,153 1991 2,137,829.06 1,312,746 1,179,596 1,129,259 16.83 67,098 1992 331,192.29 200,248 179,937 177,751 16.88 10,530 1993 1,235,448.55 735,284 660,705 673,579 16.92 39,810 1994 907,360.44 530,741 476,909 503,040 16.97 29,643 1995 34,904.10 20,041 18,008 19,688 17.02 1,157 1996 708,840.35 398,881 358,423 407,124 17.07 23,850 1997 2,353,317.20 1,296,258 1,164,781 1,376,802 17.12 80,421 1998 78,131.65 42,043 37,779 46,604 17.17 2,714 1999 1,817,525.92 953,335 856,640 1,106,288 17.23 64,207 2000 309,117.17 157,753 141,752 192,094 17.28 11,117 2001 10,716,933.55 5,306,348 4,768,134 6,806,155 17.34 392,512 2002 268,648.73 128,735 115,678 174,463 17.39 10,032 2003 792,634.29 366,113 328,979 527,066 17.45 30,204 2004 933,574.85 414,567 372,518 635,743 17.50 36,328 2005 9,404,755.82 3,991,958 3,587,060 6,570,076 17.56 374,150 2006 12,425,815.34 5,018,767 4,509,721 8,910,159 17.61 505,972 2007 1,489,546.61 568,229 510,594 1,098,116 17.67 62,146 2008 2,642,011.60 945,037 849,183 2,004,189 17.73 113,039 2009 2,210,062.78 734,272 659,796 1,727,072 17.78 97,136 2010 134,229,316.34 40,851,887 36,708,345 108,259,316 17.84 6,068,347 2011 29,883,005.32 8,216,225 7,382,866 24,890,779 17.89 1,391,324 2012 585,655.19 141,865 127,476 505,032 17.95 28,135 2013 412,343.91 85,348 76,691 368,640 18.01 20,469 2014 22,934,334.84 3,865,711 3,473,618 21,295,464 18.06 1,179,151 2015 1,087,137.92 137,324 123,395 1,050,714 18.12 57,986 2016 116,394.70 9,286 8,344 117,362 18.18 6,456 2017 1,153,400.53 32,574 29,270 1,216,403 18.25 66,652 285,637,455.74 107,302,585 96,419,055 212,069,397 12,007,216 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 907 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -8 1974 34,049,197.55 24,475,094 21,992,624 14,780,509 16.23 910,691 1979 50,484.62 35,097 31,537 22,986 16.40 1,402 1980 312,701.45 215,768 193,883 143,835 16.43 8,754 1981 149,001.23 102,008 91,661 69,260 16.46 4,208 1982 75,303.10 51,130 45,944 35,383 16.49 2,146 1983 2,231,112.43 1,501,254 1,348,984 1,060,617 16.53 64,163 1984 178,030.65 118,706 106,666 85,607 16.56 5,170 1985 772,459.44 509,931 458,210 376,047 16.60 22,653 1986 851,088.70 556,175 499,763 419,413 16.63 25,220 1987 1,748,765.94 1,130,197 1,015,563 873,104 16.67 52,376 1988 790,520.40 504,949 453,733 400,029 16.71 23,939 1990 124,751.43 77,678 69,799 64,932 16.79 3,867 1991 2,056,950.76 1,263,082 1,134,970 1,086,537 16.83 64,560 1992 113,208.89 68,449 61,506 60,759 16.88 3,599 1993 70,399.03 41,898 37,648 38,383 16.92 2,268 1994 825,907.53 483,096 434,096 457,884 16.97 26,982 1995 279,294.48 160,366 144,100 157,538 17.02 9,256 1997 136,923.29 75,420 67,770 80,107 17.12 4,679 1998 3,157,671.96 1,699,175 1,526,830 1,883,455 17.17 109,695 1999 761,888.89 399,629 359,095 463,745 17.23 26,915 2001 778,949.66 385,687 346,567 494,698 17.34 28,529 2002 4,368,245.35 2,093,246 1,880,931 2,836,774 17.39 163,127 2003 6,910,560.54 3,191,949 2,868,195 4,595,211 17.45 263,336 2004 849,355.30 377,168 338,912 578,391 17.50 33,051 2005 8,522,343.27 3,617,407 3,250,499 5,953,632 17.56 339,045 2006 120,743,622.55 48,768,156 43,821,679 86,581,433 17.61 4,916,606 2007 1,972,032.97 752,286 675,983 1,453,813 17.67 82,276 2008 851,278.45 304,499 273,614 645,767 17.73 36,422 2009 1,490,463.64 495,192 444,965 1,164,735 17.78 65,508 2010 4,058,196.46 1,235,088 1,109,815 3,273,037 17.84 183,466 2011 15,183,354.97 4,174,609 3,751,185 12,646,838 17.89 706,922 2012 6,460,973.74 1,565,062 1,406,320 5,571,531 17.95 310,392 2013 1,503,075.01 311,109 279,554 1,343,767 18.01 74,612 2014 1,479,453.41 249,370 224,077 1,373,733 18.06 76,065 2015 19,434,936.82 2,454,959 2,205,956 18,783,775 18.12 1,036,632 2016 172,100.12 13,730 12,337 173,531 18.18 9,545 2017 652,216.94 18,420 16,552 687,843 18.25 37,690 244,166,820.97 103,477,039 92,981,527 170,718,640 9,735,767 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 908 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -8 1974 898,013.44 645,506 580,033 389,821 16.23 24,019 1977 1,387,233.89 978,333 879,102 619,110 16.33 37,912 1979 8,082.75 5,619 5,049 3,680 16.40 224 1980 54,107.90 37,335 33,548 24,888 16.43 1,515 1981 118,612.29 81,203 72,967 55,135 16.46 3,350 1983 133,874.85 90,081 80,944 63,641 16.53 3,850 1984 173,113.67 115,427 103,719 83,243 16.56 5,027 1985 8,065.27 5,324 4,784 3,926 16.60 237 1986 714,118.59 466,667 419,334 351,914 16.63 21,161 1987 481,204.00 310,994 279,450 240,250 16.67 14,412 1988 281,017.65 179,501 161,294 142,205 16.71 8,510 1990 758,724.43 472,430 424,512 394,910 16.79 23,521 1991 41,195.32 25,296 22,730 21,761 16.83 1,293 1992 811,689.66 490,770 440,992 435,633 16.88 25,808 1993 71,430.40 42,512 38,200 38,945 16.92 2,302 1994 423,734.04 247,854 222,715 234,918 16.97 13,843 1995 85,838.18 49,287 44,288 48,417 17.02 2,845 1996 16,318.70 9,183 8,252 9,373 17.07 549 1997 401,370.81 221,084 198,660 234,821 17.12 13,716 1998 155,104.01 83,463 74,997 92,515 17.17 5,388 1999 662,303.56 347,394 312,158 403,129 17.23 23,397 2000 392,072.02 200,087 179,792 243,645 17.28 14,100 2001 212,255.31 105,095 94,435 134,800 17.34 7,774 2002 5,053,044.19 2,421,399 2,175,800 3,281,487 17.39 188,700 2003 13,952.42 6,445 5,791 9,277 17.45 532 2004 3,400,732.48 1,510,142 1,356,971 2,315,820 17.50 132,333 2005 2,211,244.78 938,588 843,389 1,544,756 17.56 87,970 2006 1,352,789.42 546,389 490,970 970,043 17.61 55,085 2007 669,710.23 255,479 229,566 493,721 17.67 27,941 2008 1,079,227.72 386,035 346,880 818,686 17.73 46,175 2009 1,209,984.01 402,006 361,231 945,552 17.78 53,181 2010 47,900.96 14,578 13,099 38,634 17.84 2,166 2011 635,109.49 174,621 156,909 529,009 17.89 29,570 2012 1,478,432.00 358,125 321,801 1,274,906 17.95 71,025 2013 739,267.45 153,015 137,495 660,914 18.01 36,697 2014 126,825.13 21,377 19,209 117,762 18.06 6,521 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 909 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -8 2015 4,427,927.04 559,322 502,591 4,279,570 18.12 236,179 2016 4,414,335.70 352,174 316,454 4,451,029 18.18 244,831 2017 541,662.90 15,298 13,746 571,250 18.25 31,301 35,691,626.66 13,325,438 11,973,860 26,573,097 1,504,960 JIM BRIDGER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -6 1974 44,192,116.14 36,232,153 32,072,483 14,771,160 10.06 1,468,306 1977 6,113.33 4,947 4,379 2,101 10.10 208 1978 91,558.33 73,751 65,284 31,768 10.11 3,142 1979 7,367.00 5,905 5,227 2,582 10.12 255 1980 99,266.00 79,161 70,073 35,149 10.13 3,470 1981 11,885.00 9,427 8,345 4,253 10.14 419 1982 338,201.51 266,633 236,022 122,472 10.16 12,054 1983 357,471.00 280,135 247,974 130,945 10.17 12,876 1984 8,174.00 6,364 5,633 3,031 10.18 298 1985 25,203.58 19,493 17,255 9,461 10.19 928 1986 3,385,808.98 2,599,123 2,300,728 1,288,230 10.21 126,173 1987 455,285.84 346,881 307,057 175,546 10.22 17,177 1988 449,585.88 339,636 300,644 175,917 10.24 17,179 1989 90,324.00 67,656 59,889 35,855 10.25 3,498 1990 25,798,397.80 19,139,130 16,941,842 10,404,459 10.27 1,013,092 1991 163,749.28 120,259 106,453 67,122 10.29 6,523 1992 1,059,367.03 769,532 681,185 441,744 10.31 42,846 1993 499,234.31 358,631 317,458 211,730 10.32 20,516 1994 1,258,144.26 892,507 790,042 543,591 10.34 52,572 1995 328,389.83 229,818 203,434 144,660 10.36 13,963 1996 707,045.73 487,709 431,717 317,751 10.38 30,612 1997 810,418.30 550,226 487,057 371,987 10.40 35,768 1998 1,737,060.77 1,159,236 1,026,149 815,136 10.42 78,228 1999 127,564.58 83,546 73,954 61,264 10.44 5,868 2000 519,466.72 333,371 295,098 255,537 10.46 24,430 2001 2,736,415.16 1,716,865 1,519,759 1,380,842 10.48 131,760 2002 4,223,109.43 2,584,236 2,287,550 2,188,946 10.50 208,471 2003 762,015.11 453,681 401,596 406,140 10.52 38,606 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 910 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -6 2004 531,041.47 306,507 271,318 291,586 10.54 27,665 2005 1,029,208.93 573,878 507,993 582,968 10.56 55,205 2006 13,602,311.77 7,290,113 6,453,164 7,965,286 10.58 752,863 2007 2,119,812.94 1,086,268 961,558 1,285,444 10.60 121,268 2008 1,237,835.28 602,243 533,102 779,004 10.62 73,353 2009 363,537.21 166,560 147,438 237,912 10.64 22,360 2010 38,209,848.01 16,287,246 14,417,372 26,085,067 10.66 2,447,004 2011 515,643.73 201,902 178,722 367,860 10.67 34,476 2012 472,208.78 166,120 147,048 353,493 10.69 33,068 2013 731,124.26 224,221 198,479 576,513 10.71 53,829 2014 9,223,834.85 2,352,605 2,082,512 7,694,753 10.73 717,125 2015 4,815,072.70 944,185 835,787 4,268,190 10.75 397,041 2016 593,162.22 75,450 66,788 561,964 10.78 52,130 2017 174,932.24 8,048 7,124 178,304 10.80 16,510 163,868,313.29 99,495,358 88,072,690 85,627,722 8,173,135 JIM BRIDGER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -7 1975 37,385,594.32 28,453,039 25,186,458 14,816,128 13.29 1,114,833 1977 19,278.33 14,512 12,846 7,782 13.33 584 1978 91,046.00 68,134 60,312 37,107 13.35 2,780 1979 3,310.00 2,462 2,179 1,362 13.37 102 1980 108,627.00 80,271 71,055 45,175 13.39 3,374 1981 11,886.00 8,724 7,722 4,996 13.41 373 1982 426,305.51 310,668 275,001 181,145 13.43 13,488 1983 50,722.00 36,674 32,464 21,809 13.46 1,620 1984 10,836.00 7,773 6,881 4,714 13.48 350 1985 482,099.58 342,961 303,587 212,260 13.50 15,723 1986 34,401,545.08 24,248,727 21,464,827 15,344,827 13.53 1,134,134 1987 392,252.67 273,924 242,476 177,234 13.55 13,080 1988 170,352.99 117,731 104,215 78,063 13.58 5,748 1989 214,339.31 146,587 129,758 99,585 13.60 7,322 1990 233,106.68 157,591 139,499 109,926 13.63 8,065 1991 386,931.09 258,392 228,727 185,289 13.66 13,564 1992 839,556.26 553,261 489,743 408,582 13.69 29,845 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 911 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -7 1993 2,142,034.85 1,391,987 1,232,178 1,059,799 13.72 77,245 1994 419,566.33 268,549 237,718 211,218 13.75 15,361 1995 489,886.58 308,406 272,999 251,180 13.79 18,215 1996 307,402.56 190,162 168,330 160,590 13.82 11,620 1997 1,111,960.77 675,163 597,650 592,148 13.85 42,754 1998 210,327.42 125,051 110,694 114,356 13.89 8,233 1999 342,578.31 199,210 176,339 190,219 13.92 13,665 2000 251,191.37 142,526 126,163 142,612 13.96 10,216 2001 4,645,774.22 2,567,113 2,272,393 2,698,585 13.99 192,894 2002 192,151.66 103,056 91,225 114,378 14.03 8,152 2003 1,022,204.43 530,462 469,562 624,197 14.07 44,364 2004 759,188.97 380,277 336,619 475,713 14.10 33,739 2005 16,583,387.79 7,973,900 7,058,448 10,685,777 14.14 755,713 2006 4,731,128.71 2,174,514 1,924,867 3,137,441 14.17 221,414 2007 1,087,863.69 474,825 420,312 743,702 14.21 52,337 2008 1,536,017.06 631,415 558,925 1,084,614 14.25 76,113 2009 27,955,035.38 10,740,462 9,507,392 20,404,496 14.28 1,428,886 2010 771,592.35 273,143 241,785 583,819 14.32 40,769 2011 654,965.72 210,721 186,529 514,284 14.35 35,839 2012 232,204.89 66,324 58,710 189,750 14.39 13,186 2013 5,085,633.03 1,254,404 1,110,391 4,331,236 14.42 300,363 2015 4,716,881.49 721,881 639,005 4,408,058 14.50 304,004 2016 117,917.15 11,513 10,191 115,980 14.54 7,977 2017 22,166,172.02 771,066 682,543 23,035,261 14.58 1,579,922 172,760,855.57 87,267,561 77,248,718 107,605,397 7,657,966 JIM BRIDGER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1976 38,071,314.76 26,315,247 23,294,098 17,442,209 17.01 1,025,409 1977 3,523.34 2,418 2,140 1,630 17.05 96 1978 54,470.00 37,130 32,867 25,416 17.08 1,488 1979 36,848.00 24,927 22,065 17,362 17.12 1,014 1980 128,197.33 86,064 76,183 60,988 17.15 3,556 1981 11,973.00 7,971 7,056 5,755 17.19 335 1982 376,511.83 248,565 220,028 182,839 17.22 10,618 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 912 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1984 9,611.00 6,227 5,512 4,772 17.30 276 1985 34,003.59 21,807 19,303 17,080 17.34 985 1986 134,965.00 85,632 75,801 68,612 17.38 3,948 1987 395,299.21 247,996 219,525 203,446 17.42 11,679 1988 25,166,146.76 15,601,415 13,810,278 13,117,499 17.46 751,289 1989 84,748.56 51,881 45,925 44,756 17.50 2,557 1990 306,713.85 185,194 163,933 164,251 17.55 9,359 1991 839,431.03 499,502 442,156 456,035 17.60 25,911 1992 1,266,409.17 742,314 657,092 697,966 17.64 39,567 1993 623,682.24 359,509 318,235 349,105 17.69 19,735 1994 1,786,353.11 1,011,225 895,130 1,016,268 17.75 57,255 1995 196,442.04 109,128 96,599 113,594 17.80 6,382 1996 1,043,053.60 567,866 502,672 613,396 17.85 34,364 1997 390,682.93 207,958 184,083 233,948 17.91 13,062 1998 646,547.01 336,003 297,428 394,377 17.97 21,946 1999 1,901,532.79 963,219 852,636 1,182,004 18.02 65,594 2000 181,587.08 89,435 79,167 115,131 18.08 6,368 2001 1,048,584.93 500,720 443,234 678,752 18.14 37,417 2002 180,287.79 83,261 73,702 119,206 18.20 6,550 2003 14,479,162.81 6,442,951 5,703,261 9,789,443 18.26 536,114 2004 1,262,416.75 539,166 477,266 873,519 18.32 47,681 2005 1,608,305.72 656,037 580,720 1,140,167 18.39 61,999 2006 110,557.69 42,853 37,933 80,364 18.45 4,356 2007 9,977,561.25 3,650,975 3,231,821 7,444,170 18.51 402,170 2008 2,316,210.26 793,764 702,635 1,775,710 18.57 95,623 2009 340,370.79 108,257 95,828 268,368 18.63 14,405 2010 101,289.96 29,501 26,114 82,266 18.69 4,402 2011 28,179,585.19 7,380,343 6,533,035 23,619,121 18.76 1,259,015 2012 319,185.57 73,712 65,249 276,279 18.82 14,680 2013 406,674.01 80,109 70,912 364,229 18.88 19,292 2015 124,873,529.19 14,922,087 13,208,941 120,405,735 19.01 6,333,810 2016 223,251.60 16,765 14,840 224,039 19.08 11,742 2017 253,163.99 6,623 5,863 265,023 19.15 13,839 259,370,184.73 83,135,757 73,591,270 203,934,828 10,975,888 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 913 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1976 4,408.00 3,047 2,697 2,019 17.01 119 1979 80,250,900.97 54,287,760 48,055,197 37,813,267 17.12 2,208,719 1981 82,104.20 54,661 48,386 39,466 17.19 2,296 1982 188,149.00 124,212 109,952 91,368 17.22 5,306 1983 33,015.54 21,597 19,118 16,209 17.26 939 1984 26,989.00 17,485 15,478 13,401 17.30 775 1985 146,719.25 94,092 83,290 73,700 17.34 4,250 1986 86,904.00 55,139 48,809 44,179 17.38 2,542 1987 368,121.67 230,946 204,432 189,458 17.42 10,876 1988 247,303.20 153,312 135,711 128,904 17.46 7,383 1989 29,803.00 18,245 16,150 15,739 17.50 899 1990 576,412.32 348,038 308,081 308,680 17.55 17,589 1991 2,785,341.12 1,657,413 1,467,132 1,513,183 17.60 85,976 1992 794,202.98 465,527 412,082 437,715 17.64 24,814 1993 5,782,144.32 3,333,004 2,950,355 3,236,539 17.69 182,959 1994 1,091,688.22 617,987 547,038 621,068 17.75 34,990 1995 995,312.20 552,918 489,440 575,544 17.80 32,334 1996 599,599.27 326,438 288,961 352,610 17.85 19,754 1997 678,456.20 361,137 319,676 406,272 17.91 22,684 1998 695,417.72 361,400 319,909 424,188 17.97 23,605 1999 322,996.01 163,613 144,829 200,776 18.02 11,142 2000 1,975,659.91 973,054 861,342 1,252,615 18.08 69,282 2001 898,018.76 428,822 379,591 581,289 18.14 32,045 2002 193,901.04 89,548 79,267 128,207 18.20 7,044 2003 441,961.75 196,665 174,087 298,812 18.26 16,364 2004 11,522,183.18 4,921,015 4,356,053 7,972,683 18.32 435,190 2005 308,832.40 125,974 111,511 218,939 18.39 11,905 2006 893,206.27 346,213 306,466 649,265 18.45 35,191 2007 958,643.01 350,785 310,513 715,235 18.51 38,640 2008 24,637,735.08 8,443,342 7,473,995 18,888,381 18.57 1,017,145 2009 460,387.19 146,430 129,619 362,995 18.63 19,484 2010 18,435.46 5,369 4,753 14,973 18.69 801 2011 148,765.86 38,962 34,489 124,691 18.76 6,647 2012 12,520,511.03 2,891,463 2,559,506 10,837,441 18.82 575,847 2013 431,995.46 85,097 75,327 386,908 18.88 20,493 2014 67,447.09 10,819 9,577 62,591 18.94 3,305 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 914 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 2015 4,704,085.41 562,127 497,591 4,535,780 19.01 238,600 2016 135,958,992.11 10,209,514 9,037,400 136,438,721 19.08 7,150,876 2017 401,242.45 10,497 9,292 420,038 19.15 21,934 292,327,991.65 93,083,667 82,397,100 230,393,851 12,400,744 JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1976 7,142,116.36 4,936,697 4,369,934 3,272,130 17.01 192,365 1977 22,480.33 15,431 13,659 10,395 17.05 610 1978 59,840.00 40,790 36,107 27,922 17.08 1,635 1979 74,013.00 50,068 44,320 34,874 17.12 2,037 1980 23,269.00 15,621 13,828 11,070 17.15 645 1981 97,754.00 65,080 57,608 46,988 17.19 2,733 1982 261,258.00 172,477 152,676 126,870 17.22 7,368 1983 21,118.00 13,814 12,228 10,368 17.26 601 1984 95,794.00 62,060 54,935 47,564 17.30 2,749 1985 2,943.00 1,887 1,670 1,479 17.34 85 1986 5,027,765.45 3,190,006 2,823,774 2,555,935 17.38 147,062 1987 8,250,045.56 5,175,768 4,581,559 4,245,990 17.42 243,742 1988 4,283,664.67 2,655,601 2,350,722 2,232,799 17.46 127,881 1989 458,417.00 280,633 248,415 242,092 17.50 13,834 1990 8,911,468.97 5,380,754 4,763,011 4,772,261 17.55 271,924 1991 6,565,098.37 3,906,551 3,458,055 3,566,600 17.60 202,648 1992 516,761.58 302,903 268,128 284,807 17.64 16,146 1993 721,581.52 415,942 368,189 403,903 17.69 22,832 1994 686,374.50 388,545 343,938 390,483 17.75 21,999 1995 263,864.59 146,583 129,754 152,581 17.80 8,572 1996 876,465.58 477,171 422,389 515,429 17.85 28,876 1997 485,293.98 258,319 228,662 290,602 17.91 16,226 1998 760,826.70 395,393 350,000 464,085 17.97 25,826 1999 697,263.06 353,198 312,649 433,423 18.02 24,052 2001 2,042,738.00 975,447 863,460 1,322,270 18.14 72,893 2002 853,792.78 394,301 349,033 564,525 18.20 31,018 2003 6,275,225.82 2,792,356 2,471,777 4,242,715 18.26 232,350 2004 1,318,148.68 562,969 498,337 912,082 18.32 49,786 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 915 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 2005 2,064,423.30 842,089 745,412 1,463,521 18.39 79,582 2006 1,162,407.82 450,558 398,831 844,945 18.45 45,796 2007 2,397,459.65 877,275 776,559 1,788,723 18.51 96,635 2008 2,653,680.18 909,415 805,009 2,034,429 18.57 109,555 2009 5,404,649.76 1,718,989 1,521,639 4,261,337 18.63 228,735 2010 4,766,911.07 1,388,382 1,228,987 3,871,607 18.69 207,149 2011 1,148,230.48 300,726 266,201 962,406 18.76 51,301 2012 1,442,206.82 333,061 294,824 1,248,338 18.82 66,330 2013 2,884,447.69 568,199 502,966 2,583,393 18.88 136,832 2014 1,421,892.45 228,077 201,892 1,319,533 18.94 69,669 2015 1,774,479.93 212,046 187,702 1,710,992 19.01 90,005 2016 1,336,559.67 100,366 88,843 1,341,275 19.08 70,297 2017 3,029,410.15 79,254 70,155 3,171,314 19.15 165,604 88,282,141.47 41,434,802 36,677,837 57,784,054 3,185,985 NAUGHTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1963 5,855,556.56 5,022,370 4,090,448 2,292,109 10.73 213,617 1967 1,808.21 1,533 1,249 722 10.79 67 1969 1,729.83 1,457 1,187 699 10.82 65 1971 30,834.74 25,783 20,999 12,611 10.84 1,163 1974 5,000,673.66 4,130,457 3,364,033 2,086,701 10.89 191,616 1976 7,420.97 6,076 4,949 3,140 10.91 288 1978 4,520.83 3,665 2,985 1,943 10.94 178 1980 36,497.14 29,269 23,838 15,944 10.97 1,453 1981 30,962.11 24,689 20,108 13,641 10.98 1,242 1982 677,309.26 536,654 437,076 301,192 11.00 27,381 1983 36,893.96 29,048 23,658 16,556 11.01 1,504 1984 398,319.09 311,407 253,624 180,544 11.03 16,368 1985 458,181.97 355,651 289,658 209,760 11.04 19,000 1986 396,985.20 305,734 249,004 183,710 11.06 16,610 1987 148,387.38 113,376 92,339 69,404 11.07 6,270 1989 2,342.14 1,757 1,431 1,122 11.11 101 1990 803,409.50 596,757 486,026 389,690 11.13 35,013 1991 52,017.48 38,225 31,132 25,567 11.15 2,293 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 916 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1992 3,288,819.53 2,389,529 1,946,142 1,638,672 11.17 146,703 1994 1,842,064.30 1,304,922 1,062,788 945,062 11.21 84,305 1995 13,442.58 9,389 7,647 7,006 11.23 624 1996 4,901.01 3,369 2,744 2,598 11.26 231 1997 1,607,380.29 1,087,074 885,363 866,682 11.28 76,834 1998 9,175.33 6,095 4,964 5,037 11.30 446 1999 12,525.67 8,154 6,641 7,012 11.33 619 2000 56,671.04 36,108 29,408 32,363 11.35 2,851 2001 254,369.57 158,348 128,966 148,297 11.37 13,043 2002 4,010,546.25 2,430,857 1,979,801 2,391,694 11.40 209,798 2003 336,448.38 198,129 161,365 205,363 11.42 17,983 2004 979,605.28 558,796 455,109 612,661 11.44 53,554 2005 206,763.42 113,660 92,570 132,802 11.47 11,578 2006 700,328.40 369,687 301,090 462,268 11.49 40,232 2007 5,282,898.60 2,661,226 2,167,424 3,590,935 11.51 311,984 2008 46,040.57 21,962 17,887 32,297 11.54 2,799 2009 2,010,590.20 900,965 733,787 1,457,756 11.56 126,103 2010 700,878.13 291,885 237,724 526,233 11.58 45,443 2011 211,486.54 80,417 65,495 165,025 11.61 14,214 2012 104,458,046.32 35,598,101 28,992,722 84,866,549 11.63 7,297,210 2013 196,169.33 58,135 47,348 166,477 11.65 14,290 2014 999,482.59 245,069 199,595 889,841 11.68 76,185 2015 1,631,289.64 305,781 249,042 1,529,064 11.70 130,689 2016 655,189.24 79,050 64,382 649,774 11.73 55,394 2017 10,117,012.25 450,144 366,618 10,660,925 11.75 907,313 153,575,974.49 60,900,760 49,600,365 117,797,447 10,174,654 NAUGHTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1968 7,286,070.89 6,156,735 5,014,327 2,927,491 10.80 271,064 1976 8,786,710.76 7,194,629 5,859,635 3,717,880 10.91 340,777 1977 1,612.20 1,314 1,070 687 10.93 63 1978 7,930.82 6,430 5,237 3,408 10.94 312 1979 208,638.92 168,281 137,056 90,361 10.95 8,252 1980 823,857.96 660,689 538,095 359,910 10.97 32,809 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 917 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1981 16,867.42 13,450 10,954 7,431 10.98 677 1982 181,753.23 144,009 117,288 80,824 11.00 7,348 1983 200,748.92 158,055 128,727 90,089 11.01 8,182 1984 1,596,223.07 1,247,931 1,016,372 723,511 11.03 65,595 1985 513,050.19 398,241 324,346 234,879 11.04 21,275 1986 462,172.46 355,937 289,891 213,877 11.06 19,338 1987 24,359.18 18,612 15,158 11,393 11.07 1,029 1988 43,633.93 33,047 26,915 20,646 11.09 1,862 1989 144,352.30 108,295 88,200 69,144 11.11 6,224 1990 1,277,492.91 948,897 772,825 619,642 11.13 55,673 1991 1,641,658.41 1,206,365 982,519 806,889 11.15 72,367 1992 506,176.22 367,768 299,527 252,205 11.17 22,579 1993 18,157.97 13,032 10,614 9,178 11.19 820 1994 1,307,107.71 925,958 754,143 670,605 11.21 59,822 1995 16,947.77 11,837 9,641 8,832 11.23 786 1996 115,147.45 79,160 64,472 61,039 11.26 5,421 1997 30,958.54 20,937 17,052 16,693 11.28 1,480 1999 12,525.67 8,154 6,641 7,012 11.33 619 2000 69,736.14 44,433 36,188 39,824 11.35 3,509 2001 215,764.37 134,315 109,392 125,791 11.37 11,063 2002 6,860,872.77 4,158,487 3,386,862 4,091,489 11.40 358,903 2003 1,925,300.31 1,133,777 923,400 1,175,177 11.42 102,905 2004 128,137.07 73,093 59,530 80,139 11.44 7,005 2005 627,546.44 344,968 280,958 403,068 11.47 35,141 2006 11,158,987.53 5,890,563 4,797,544 7,365,752 11.49 641,058 2007 1,731,008.50 871,984 710,184 1,176,616 11.51 102,226 2008 1,092,317.29 521,042 424,360 766,265 11.54 66,401 2009 1,902,412.08 852,490 694,307 1,379,322 11.56 119,319 2010 645,548.09 268,843 218,958 484,689 11.58 41,856 2011 113,344,416.55 43,098,818 35,101,650 88,443,764 11.61 7,617,895 2012 264,978.96 90,302 73,546 215,281 11.63 18,511 2013 647,984.51 192,030 156,398 549,905 11.65 47,202 2014 1,339,647.71 328,476 267,526 1,192,690 11.68 102,114 2015 1,753,765.76 328,739 267,740 1,643,865 11.70 140,501 2016 11,517,309.52 1,389,588 1,131,744 11,422,123 11.73 973,753 2017 1,978,186.50 88,017 71,685 2,084,538 11.75 177,407 182,428,075.00 80,057,728 65,202,677 133,643,924 11,571,143 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 918 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -8 1971 15,612,072.09 12,934,608 10,534,537 6,326,501 10.84 583,626 1973 54,524.56 44,819 36,503 22,384 10.87 2,059 1974 9,984.41 8,171 6,655 4,128 10.89 379 1977 79,444.92 64,132 52,232 33,568 10.93 3,071 1978 55,993.87 44,979 36,633 23,840 10.94 2,179 1980 53,319.10 42,367 34,506 23,079 10.97 2,104 1981 35,025,044.56 27,671,999 22,537,342 15,289,706 10.98 1,392,505 1982 432,982.89 339,919 276,846 190,776 11.00 17,343 1983 470,440.54 366,993 298,896 209,180 11.01 18,999 1984 83,143.09 64,405 52,454 37,340 11.03 3,385 1985 1,011,390.25 777,861 633,526 458,776 11.04 41,556 1986 1,041,401.49 794,666 647,212 477,501 11.06 43,174 1987 890,875.17 674,435 549,291 412,854 11.07 37,295 1988 226,375.89 169,876 138,355 106,131 11.09 9,570 1989 34,288.45 25,488 20,759 16,273 11.11 1,465 1990 1,720,691.66 1,266,371 1,031,390 826,957 11.13 74,300 1991 2,680,461.52 1,951,654 1,589,516 1,305,382 11.15 117,075 1992 224,080.10 161,314 131,382 110,625 11.17 9,904 1993 1,243,375.37 884,156 720,097 622,748 11.19 55,652 1994 570,702.23 400,577 326,248 290,110 11.21 25,880 1995 6,017,741.98 4,164,338 3,391,627 3,107,534 11.23 276,717 1996 1,353,769.00 922,128 751,023 711,047 11.26 63,148 1997 470,875.02 315,532 256,984 251,561 11.28 22,302 1998 116,805.27 76,876 62,611 63,538 11.30 5,623 1999 13,808,553.52 8,906,633 7,253,969 7,659,268 11.33 676,017 2000 202,512.29 127,849 104,126 114,587 11.35 10,096 2001 706,961.82 436,053 355,142 408,377 11.37 35,917 2002 30,106.79 18,081 14,726 17,789 11.40 1,560 2003 10,088,391.85 5,886,383 4,794,140 6,101,324 11.42 534,267 2004 427,832.07 241,809 196,940 265,118 11.44 23,175 2005 2,929,466.51 1,595,580 1,299,513 1,864,310 11.47 162,538 2006 880,078.18 460,310 374,898 575,587 11.49 50,095 2007 583,693.89 291,334 237,276 393,114 11.51 34,154 2008 4,855,542.36 2,294,873 1,869,050 3,374,936 11.54 292,455 2009 21,289,297.50 9,452,423 7,698,486 15,293,956 11.56 1,323,007 2010 1,456,271.13 600,909 489,408 1,083,365 11.58 93,555 2011 4,659,790.28 1,755,613 1,429,852 3,602,722 11.61 310,312 2012 429,728.76 145,103 118,179 345,929 11.63 29,745 2013 328,639.12 96,498 78,592 276,338 11.65 23,720 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 919 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -8 2014 921,882.45 223,968 182,410 813,223 11.68 69,625 2015 12,138,507.22 2,254,456 1,836,132 11,273,456 11.70 963,543 2016 482,570.61 57,689 46,985 474,192 11.73 40,426 2017 725,855.25 32,000 26,062 757,861 11.75 64,499 146,425,465.03 89,045,228 72,522,508 85,616,994 7,548,017 NAUGHTON COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -10 1963 30,700.27 26,574 21,643 12,127 10.73 1,130 1968 30,679.11 26,162 21,308 12,439 10.80 1,152 1971 587,191.82 495,498 403,556 242,355 10.84 22,357 1978 25,806.92 21,114 17,196 11,191 10.94 1,023 1983 36,330.02 28,866 23,510 16,453 11.01 1,494 1985 2,232,737.08 1,748,999 1,424,465 1,031,546 11.04 93,437 1986 295,178.24 229,414 186,845 137,851 11.06 12,464 1987 191,600.46 147,737 120,324 90,437 11.07 8,170 1988 1,453,235.58 1,110,727 904,627 693,932 11.09 62,573 1990 37,426.06 28,054 22,848 18,320 11.13 1,646 1992 18,660.56 13,682 11,143 9,383 11.17 840 1993 1,151,458.32 833,958 679,214 587,391 11.19 52,492 1994 13,958,426.25 9,978,893 8,127,267 7,227,002 11.21 644,692 1995 204,499.63 144,136 117,391 107,559 11.23 9,578 1996 3,553,295.75 2,465,170 2,007,747 1,900,878 11.26 168,817 1997 288,432.05 196,857 160,329 156,946 11.28 13,914 1998 263,700.95 176,769 143,969 146,102 11.30 12,929 1999 318,511.52 209,247 170,420 179,942 11.33 15,882 2000 194,994.55 125,382 102,117 112,377 11.35 9,901 2001 161,953.09 101,742 82,863 95,285 11.37 8,380 2002 97,813.93 59,831 48,729 58,866 11.40 5,164 2003 203,381.29 120,867 98,440 125,280 11.42 10,970 2004 54,220.93 31,213 25,421 34,222 11.44 2,991 2005 490,110.02 271,890 221,440 317,681 11.47 27,697 2006 552,005.87 294,064 239,499 367,707 11.49 32,002 2007 73,945.27 37,591 30,616 50,724 11.51 4,407 2008 1,718,211.90 827,116 673,641 1,216,392 11.54 105,407 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 920 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -10 2009 825,211.13 373,178 303,933 603,799 11.56 52,232 2010 427,495.15 179,666 146,328 323,916 11.58 27,972 2011 950,382.14 364,695 297,024 748,396 11.61 64,461 2012 502,817.96 172,927 140,840 412,260 11.63 35,448 2013 1,372,729.52 410,539 334,362 1,175,641 11.65 100,913 2014 1,113,246.22 275,467 224,353 1,000,218 11.68 85,635 2015 1,102,922.71 208,637 169,924 1,043,291 11.70 89,170 2016 428,117.66 52,127 42,455 428,475 11.73 36,528 2017 1,295,779.74 58,183 47,387 1,377,971 11.75 117,274 36,243,209.67 21,846,972 17,793,173 22,074,358 1,941,142 WYODAK PLANT INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2039 NET SALVAGE PERCENT.. -6 1978 66,829,983.08 43,594,802 41,298,547 29,541,235 18.48 1,598,552 1981 684,471.24 435,476 412,538 313,001 18.61 16,819 1982 158,514.94 99,947 94,683 73,343 18.65 3,933 1983 19,015.13 11,877 11,251 8,905 18.69 476 1984 138,587.50 85,705 81,191 65,712 18.73 3,508 1985 2,402.63 1,470 1,393 1,154 18.78 61 1986 47,577,809.17 28,775,763 27,260,066 23,172,411 18.83 1,230,611 1987 155,835.20 93,165 88,258 76,928 18.87 4,077 1988 980,689.14 578,925 548,431 491,099 18.92 25,957 1989 523,288.51 304,678 288,630 266,056 18.98 14,018 1990 998,757.10 573,340 543,141 515,542 19.03 27,091 1991 1,464,942.26 828,439 784,803 768,036 19.08 40,253 1992 684,674.52 380,898 360,835 364,920 19.14 19,066 1993 864,730.53 472,753 447,852 468,763 19.20 24,415 1994 12,583,267.30 6,752,896 6,397,203 6,941,060 19.26 360,387 1995 515,639.74 271,223 256,937 289,641 19.32 14,992 1996 640,292.72 329,724 312,357 366,354 19.38 18,904 1997 540,326.88 271,831 257,513 315,234 19.45 16,207 1998 332,547.74 163,155 154,561 197,939 19.52 10,140 1999 826,958.27 395,003 374,197 502,379 19.58 25,658 2000 2,105,811.13 976,815 925,364 1,306,796 19.65 66,504 2001 2,257,870.85 1,014,131 960,714 1,432,629 19.72 72,649 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 921 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) WYODAK PLANT INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2039 NET SALVAGE PERCENT.. -6 2002 417,738.65 181,217 171,672 271,131 19.79 13,700 2003 656,686.93 273,890 259,463 436,625 19.87 21,974 2004 815,989.58 326,311 309,123 555,826 19.94 27,875 2005 715,112.21 272,796 258,427 499,592 20.01 24,967 2006 18,146,678.47 6,567,377 6,221,456 13,014,024 20.08 648,109 2007 1,137,098.78 387,717 367,295 838,030 20.16 41,569 2008 2,191,293.87 698,527 661,734 1,661,038 20.23 82,108 2009 4,235,809.30 1,249,780 1,183,951 3,306,007 20.30 162,857 2010 3,839,715.16 1,033,927 979,467 3,090,631 20.38 151,650 2011 117,714,631.57 28,522,891 27,020,514 97,756,996 20.45 4,780,293 2012 870,588.92 185,072 175,324 747,500 20.53 36,410 2013 222,149.61 40,194 38,077 197,402 20.60 9,583 2014 843,414.82 123,670 117,156 776,864 20.68 37,566 2015 6,345,787.39 691,824 655,384 6,071,151 20.76 292,445 2016 12,303,686.82 842,899 798,501 12,243,407 20.84 587,496 2017 2,823,817.93 67,139 63,603 2,929,644 20.92 140,040 314,166,615.59 127,877,247 121,141,610 211,875,003 10,652,920 BLUNDELL GEOTHERMAL UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -11 1984 8,707,985.72 5,852,391 5,230,645 4,435,219 17.30 256,371 1986 739,595.50 486,799 435,082 385,869 17.38 22,202 1987 277,704.17 180,734 161,533 146,718 17.42 8,422 1988 120,931.64 77,773 69,511 64,724 17.46 3,707 1989 3,212.15 2,040 1,823 1,742 17.50 100 1990 203,858.02 127,691 114,125 112,157 17.55 6,391 1992 112,279.77 68,274 61,021 63,610 17.64 3,606 1993 37,090.90 22,180 19,824 21,347 17.69 1,207 1994 8,674.62 5,094 4,553 5,076 17.75 286 1995 665,310.00 383,411 342,678 395,816 17.80 22,237 1996 104,436.21 58,983 52,717 63,207 17.85 3,541 2000 25,399.09 12,977 11,598 16,595 18.08 918 2002 476,874.03 228,464 204,192 325,138 18.20 17,865 2004 53,396.56 23,658 21,145 38,126 18.32 2,081 2005 92,626.22 39,195 35,031 67,784 18.39 3,686 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 922 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) BLUNDELL GEOTHERMAL UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -11 2006 225,859.69 90,818 81,170 169,535 18.45 9,189 2007 264,725.50 100,489 89,813 204,032 18.51 11,023 2008 1,385.96 493 441 1,098 18.57 59 2009 279,308.69 92,157 82,366 227,666 18.63 12,220 2010 77,611.38 23,450 20,959 65,190 18.69 3,488 2012 276,665.46 66,281 59,239 247,859 18.82 13,170 2014 65,997.05 10,982 9,815 63,441 18.94 3,350 2015 270,154.76 33,490 29,932 269,940 19.01 14,200 2017 118,729.98 3,222 2,880 128,911 19.15 6,732 13,209,813.07 7,991,046 7,142,094 7,520,799 426,051 BLUNDELL GEOTHERMAL UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -10 2007 6,534,646.00 2,458,190 2,197,037 4,991,073 18.51 269,642 2008 1,385.95 488 436 1,088 18.57 59 2011 16,322.58 4,395 3,928 14,027 18.76 748 2012 51,323.53 12,185 10,890 45,565 18.82 2,421 2014 862,996.95 142,309 127,190 822,106 18.94 43,406 2015 319,903.55 39,300 35,125 316,769 19.01 16,663 2016 173,806.95 13,418 11,993 179,195 19.08 9,392 2017 45,429.02 1,222 1,092 48,880 19.15 2,552 8,005,814.53 2,671,507 2,387,692 6,418,704 344,883 BLUNDELL GEOTHERMAL STEAM FIELD INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -8 1991 6,013,871.67 3,611,989 4,237,004 2,257,977 17.60 128,294 1992 9,049.50 5,354 6,280 3,493 17.64 198 1996 6,373.00 3,502 4,108 2,775 17.85 155 2001 693,626.89 334,316 392,166 356,951 18.14 19,678 2002 534,086.32 248,958 292,037 284,776 18.20 15,647 2003 6,150.60 2,762 3,240 3,403 18.26 186 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 923 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 312 BOILER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) BLUNDELL GEOTHERMAL STEAM FIELD INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -8 2005 18,851.42 7,761 9,104 11,256 18.39 612 2006 13,016.72 5,093 5,974 8,084 18.45 438 2007 66,812.92 24,677 28,947 43,211 18.51 2,334 2008 37,448.44 12,954 15,196 25,249 18.57 1,360 2009 508,180.66 163,141 191,371 357,464 18.63 19,188 2010 389,963.28 114,640 134,477 286,683 18.69 15,339 2014 27,600,336.51 4,468,572 5,241,809 24,566,554 18.94 1,297,073 2017 1,697,956.64 44,836 52,594 1,781,199 19.15 93,013 37,595,724.57 9,048,555 10,614,308 29,989,075 1,593,515 BLUNDELL GEOTHERMAL COMMON INTERIM SURVIVOR CURVE.. IOWA 65-L0.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -10 2009 270,620.15 88,486 79,085 218,597 18.63 11,734 270,620.15 88,486 79,085 218,597 11,734 4,615,201,100.58 2,121,749,148 1,793,034,071 3,132,826,759 231,772,237 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.5 5.02 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 924 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CHOLLA UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 4-2025 NET SALVAGE PERCENT.. -5 1978 138,103.00 119,487 71,325 73,684 6.76 10,900 1981 32,555,812.77 27,842,203 16,619,664 17,563,939 6.81 2,579,139 1984 10,906.29 9,204 5,494 5,958 6.85 870 1985 200,122.87 168,055 100,316 109,813 6.86 16,008 1986 1,873.56 1,565 934 1,033 6.87 150 1987 2,830,292.00 2,350,580 1,403,116 1,568,690 6.89 227,676 1988 243,276.00 200,840 119,886 135,554 6.90 19,646 1989 7,442.87 6,106 3,645 4,170 6.91 603 1994 141,225.91 111,334 66,458 81,829 6.97 11,740 1996 198,033.75 152,943 91,295 116,640 6.99 16,687 1997 1,483,999.81 1,132,967 676,295 881,905 7.00 125,986 1999 205,679.20 152,809 91,215 124,748 7.03 17,745 2002 604,294.31 426,542 254,613 379,896 7.06 53,810 2003 26,507.63 18,317 10,934 16,899 7.07 2,390 2004 2,889,243.56 1,950,036 1,164,022 1,869,684 7.08 264,080 2005 58,395.70 38,330 22,880 38,435 7.10 5,413 2006 576,542.99 367,042 219,096 386,274 7.11 54,328 2007 3,451,073.38 2,120,112 1,265,545 2,358,082 7.12 331,191 2008 14,765,157.84 8,705,168 5,196,319 10,307,097 7.13 1,445,596 2009 66,777.41 37,502 22,386 47,730 7.14 6,685 2011 4,952,683.11 2,438,377 1,455,524 3,744,793 7.17 522,286 2012 98,170.45 44,153 26,356 76,723 7.18 10,686 2013 2,041,681.52 814,288 486,068 1,657,698 7.20 230,236 2014 82,872.50 28,162 16,811 70,206 7.21 9,737 67,630,168.43 49,236,122 29,390,196 41,621,481 5,963,588 COLSTRIP GENERATING STATION INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -7 1984 5,230,000.51 4,203,231 3,150,273 2,445,828 9.09 269,068 1986 11,003,157.95 8,725,840 6,539,915 5,233,464 9.14 572,589 1988 85,790.41 67,048 50,252 41,544 9.18 4,525 1989 97,219.59 75,371 56,490 47,535 9.20 5,167 1990 40,529.99 31,138 23,338 20,030 9.23 2,170 1992 164,734.20 124,161 93,057 83,208 9.27 8,976 1993 1,084,911.47 809,116 606,423 554,432 9.29 59,681 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 925 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) COLSTRIP GENERATING STATION INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -7 1994 77,696.46 57,283 42,933 40,202 9.31 4,318 1995 1,267,707.99 923,185 691,916 664,531 9.33 71,225 1996 1,346,196.79 967,364 725,028 715,403 9.35 76,514 1997 508,545.42 360,016 269,828 274,316 9.38 29,245 1998 16,750.50 11,672 8,748 9,175 9.40 976 1999 298,570.01 204,477 153,253 166,217 9.42 17,645 2000 100,103.74 67,271 50,419 56,692 9.44 6,006 2001 250,627.12 164,960 123,636 144,535 9.46 15,279 2002 2,489.60 1,601 1,200 1,464 9.48 154 2003 223,727.79 140,253 105,118 134,271 9.50 14,134 2004 1,097,073.69 668,201 500,809 673,060 9.52 70,700 2005 1,137,927.51 670,961 502,877 714,705 9.54 74,917 2006 1,328,568.14 755,379 566,148 855,420 9.56 89,479 2007 1,167,380.93 635,741 476,480 772,617 9.59 80,565 2008 486,366.58 252,254 189,061 331,351 9.61 34,480 2009 1,762,594.30 863,343 647,066 1,238,910 9.63 128,651 2010 49,349.31 22,581 16,924 35,880 9.65 3,718 2011 3,277,636.50 1,379,962 1,034,265 2,472,806 9.68 255,455 2012 290,126.65 110,220 82,609 227,827 9.70 23,487 2013 1,686,393.67 561,019 420,477 1,383,964 9.73 142,237 2014 3,052,138.28 849,889 636,982 2,628,806 9.75 269,621 2015 13,664.31 2,938 2,202 12,419 9.78 1,270 2016 854,132.07 119,806 89,793 824,128 9.81 84,009 2017 1,183,306.87 61,230 45,891 1,220,247 9.84 124,009 39,185,418.35 23,887,511 17,903,411 24,024,987 2,540,270 CRAIG UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -2 1980 4,206,872.78 3,452,633 2,849,805 1,441,206 7.36 195,816 1988 23,826.00 18,748 15,475 8,828 7.48 1,180 1991 10,807.00 8,319 6,867 4,157 7.52 553 1993 83,447.39 63,116 52,096 33,020 7.55 4,374 1995 37,595.88 27,862 22,997 15,350 7.58 2,025 1996 137,071.56 100,437 82,901 56,912 7.59 7,498 1997 90,670.82 65,591 54,139 38,345 7.61 5,039 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 926 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CRAIG UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -2 1998 34,571.29 24,675 20,367 14,896 7.62 1,955 1999 23,633.36 16,623 13,721 10,385 7.63 1,361 2000 148,534.62 102,725 84,789 66,716 7.65 8,721 2002 101,968.65 67,911 56,054 47,954 7.67 6,252 2003 256,158.18 166,729 137,618 123,663 7.69 16,081 2004 67,198.84 42,671 35,221 33,322 7.70 4,328 2005 16,013.42 9,885 8,159 8,175 7.71 1,060 2006 693,329.68 414,078 341,780 365,416 7.73 47,272 2008 550,833.18 303,253 250,305 311,545 7.76 40,148 2009 29,734.96 15,564 12,847 17,483 7.77 2,250 2010 265,307.29 130,449 107,673 162,941 7.79 20,917 2011 4,512,535.68 2,060,161 1,700,458 2,902,329 7.80 372,093 2012 21,921.17 9,093 7,505 14,854 7.82 1,899 2014 848,471.23 263,691 217,651 647,790 7.85 82,521 2016 644,226.58 104,382 86,157 570,954 7.89 72,364 2017 74,636.66 4,526 3,736 72,394 7.91 9,152 12,879,366.22 7,473,122 6,168,318 6,968,636 904,859 CRAIG UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2 1979 3,689,304.28 2,971,073 2,452,325 1,310,765 8.16 160,633 1987 26,791.00 20,650 17,045 10,282 8.32 1,236 1993 104,536.16 76,605 63,230 43,397 8.43 5,148 1994 97,502.70 70,683 58,342 41,111 8.45 4,865 1995 118,235.01 84,764 69,964 50,635 8.46 5,985 1996 39,107.58 27,687 22,853 17,037 8.48 2,009 1997 19,935.33 13,921 11,490 8,844 8.50 1,040 2002 2,705.83 1,728 1,426 1,334 8.58 155 2004 316,394.94 191,810 158,320 164,403 8.62 19,072 2006 230,535.58 130,998 108,126 127,020 8.65 14,684 2007 626,248.12 341,820 282,138 356,635 8.67 41,134 2008 166,191.76 86,572 71,457 98,059 8.69 11,284 2010 64,446.35 29,819 24,613 41,123 8.72 4,716 2011 2,662,175.19 1,137,435 938,839 1,776,579 8.74 203,270 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 927 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CRAIG UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2 2012 21,546.95 8,343 6,886 15,092 8.76 1,723 2013 3,838,608.27 1,307,111 1,078,890 2,836,490 8.78 323,063 2017 1,056,777.03 57,453 47,422 1,030,491 8.88 116,046 13,081,042.08 6,558,472 5,413,366 7,929,297 916,063 CRAIG COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -3 1979 2,528,306.50 2,056,059 1,697,072 907,083 8.16 111,162 1983 8,557.00 6,823 5,632 3,182 8.25 386 1985 179.00 141 116 68 8.28 8 1986 36,860.00 28,882 23,839 14,127 8.30 1,702 1989 21,738.00 16,671 13,760 8,630 8.36 1,032 1993 16,473.77 12,190 10,062 6,906 8.43 819 1994 126,621.42 92,692 76,508 53,912 8.45 6,380 1995 35,835.47 25,943 21,413 15,497 8.46 1,832 1997 20,441.08 14,414 11,897 9,157 8.50 1,077 1999 11,379.74 7,782 6,423 5,298 8.53 621 2000 13,325.73 8,951 7,388 6,337 8.55 741 2001 14,433.80 9,505 7,845 7,021 8.57 819 2002 60,485.67 38,999 32,190 30,110 8.58 3,509 2003 181,954.92 114,483 94,494 92,919 8.60 10,805 2004 28,325.60 17,340 14,312 14,863 8.62 1,724 2006 64,900.86 37,240 30,738 36,110 8.65 4,175 2008 121,049.66 63,675 52,557 72,124 8.69 8,300 2010 27,587.14 12,890 10,639 17,775 8.72 2,038 2012 7,761.45 3,035 2,505 5,489 8.76 627 2013 185,700.67 63,854 52,705 138,567 8.78 15,782 2017 24,885.41 1,366 1,127 24,504 8.88 2,759 3,536,802.89 2,632,935 2,173,226 1,469,681 176,298 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 928 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1958 2,443,754.29 2,099,613 1,778,714 762,791 8.21 92,910 1961 1,719.75 1,467 1,243 546 8.36 65 1963 4,524.41 3,839 3,252 1,453 8.44 172 1964 15,422.00 13,053 11,058 4,981 8.48 587 1965 190.64 161 136 62 8.52 7 1967 2,311.94 1,940 1,643 761 8.60 88 1968 2,500.53 2,093 1,773 827 8.63 96 1970 4,627.07 3,848 3,260 1,552 8.70 178 1975 658,007.81 537,417 455,280 229,048 8.86 25,852 1976 7,922.90 6,446 5,461 2,779 8.88 313 1977 1,276.76 1,034 876 452 8.91 51 1978 105,947.98 85,441 72,382 37,803 8.94 4,229 1979 10,603.59 8,510 7,209 3,818 8.97 426 1982 3,470.73 2,743 2,324 1,286 9.04 142 1983 15,122.88 11,883 10,067 5,661 9.07 624 1987 2,493.59 1,909 1,617 976 9.16 107 1988 504,483.54 383,214 324,645 200,018 9.18 21,788 1989 452,158.31 340,716 288,642 181,603 9.20 19,739 1991 8,558.12 6,332 5,364 3,536 9.25 382 1992 167,940.61 123,029 104,226 70,433 9.27 7,598 1993 16,037.07 11,625 9,848 6,830 9.29 735 1996 24,653.51 17,219 14,587 11,052 9.35 1,182 1997 832,187.37 572,615 485,098 380,377 9.38 40,552 2001 30,416.31 19,458 16,484 15,149 9.46 1,601 2002 295,892.11 184,947 156,680 151,048 9.48 15,933 2003 200,150.12 121,955 103,316 104,840 9.50 11,036 2004 25,943.69 15,359 13,012 13,970 9.52 1,467 2005 49,956.53 28,630 24,254 27,701 9.54 2,904 2006 47,510.88 26,256 22,243 27,168 9.56 2,842 2007 145,974.38 77,267 65,458 86,356 9.59 9,005 2008 4,628,392.34 2,333,213 1,976,611 2,836,917 9.61 295,205 2009 101,233.05 48,195 40,829 64,453 9.63 6,693 2012 8,588.59 3,171 2,686 6,246 9.70 644 2016 590,926.79 80,563 68,250 546,314 9.81 55,690 2017 108,173.82 5,441 4,609 107,891 9.84 10,965 11,519,074.01 7,180,602 6,083,138 5,896,699 631,808 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 929 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1960 2,852,380.84 2,438,710 2,065,984 900,492 8.31 108,362 1961 1,719.74 1,467 1,243 546 8.36 65 1967 1,717.08 1,441 1,221 565 8.60 66 1968 2,500.53 2,093 1,773 827 8.63 96 1973 37,907.24 31,197 26,429 12,995 8.80 1,477 1975 658,007.81 537,417 455,280 229,049 8.86 25,852 1976 4,220.30 3,434 2,909 1,480 8.88 167 1977 1,276.75 1,034 876 452 8.91 51 1978 105,747.89 85,280 72,246 37,732 8.94 4,221 1979 87,722.84 70,404 59,644 31,588 8.97 3,522 1981 3,160.90 2,512 2,128 1,159 9.02 128 1982 15,253.96 12,057 10,214 5,650 9.04 625 1983 6,098.05 4,792 4,060 2,282 9.07 252 1986 570,065.87 439,404 372,247 220,622 9.14 24,138 1987 2,493.59 1,909 1,617 976 9.16 107 1988 587,224.27 446,065 377,890 232,824 9.18 25,362 1989 53,912.54 40,625 34,416 21,653 9.20 2,354 1991 8,631.60 6,386 5,410 3,567 9.25 386 1992 167,940.61 123,029 104,226 70,433 9.27 7,598 1993 10,535.56 7,637 6,470 4,487 9.29 483 1994 1,763,883.46 1,264,002 1,070,815 763,624 9.31 82,022 1999 7,913.09 5,267 4,462 3,768 9.42 400 2000 111,534.99 72,852 61,717 54,279 9.44 5,750 2001 30,416.31 19,458 16,484 15,149 9.46 1,601 2002 1,637.99 1,024 867 836 9.48 88 2004 47,895.80 28,354 24,020 25,791 9.52 2,709 2005 49,869.82 28,581 24,213 27,652 9.54 2,899 2006 47,496.62 26,248 22,236 27,160 9.56 2,841 2007 3,213,313.54 1,700,866 1,440,910 1,900,936 9.59 198,221 2008 4,843,853.29 2,441,829 2,068,626 2,968,981 9.61 308,947 2009 35,446.47 16,875 14,296 22,568 9.63 2,344 2011 86,083.49 35,227 29,843 59,684 9.68 6,166 2012 8,588.59 3,171 2,686 6,246 9.70 644 2014 129,654.15 35,091 29,728 105,113 9.75 10,781 2016 123,361.17 16,818 14,248 114,048 9.81 11,626 15,679,466.75 9,952,556 8,431,433 7,875,212 842,351 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 930 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1964 4,108,026.41 3,476,965 2,945,555 1,326,793 8.48 156,461 1968 2,500.53 2,093 1,773 827 8.63 96 1972 4,532.06 3,743 3,171 1,542 8.77 176 1975 658,007.81 537,417 455,280 229,049 8.86 25,852 1976 11,737.69 9,550 8,090 4,117 8.88 464 1977 2,614.03 2,118 1,794 924 8.91 104 1978 105,730.83 85,266 72,234 37,726 8.94 4,220 1979 450,912.91 361,888 306,578 162,371 8.97 18,102 1980 2,802.97 2,239 1,897 1,018 8.99 113 1981 9,729.95 7,732 6,550 3,569 9.02 396 1982 10,187.85 8,053 6,822 3,773 9.04 417 1985 9,388.59 7,288 6,174 3,590 9.11 394 1986 43,587.80 33,597 28,462 16,869 9.14 1,846 1987 2,493.59 1,909 1,617 976 9.16 107 1988 10,658.31 8,096 6,859 4,226 9.18 460 1989 275,111.46 207,305 175,621 110,495 9.20 12,010 1990 522,496.47 390,159 330,528 212,868 9.23 23,063 1991 651,813.07 482,241 408,537 269,349 9.25 29,119 1992 1,860,648.55 1,363,066 1,154,739 780,336 9.27 84,179 1993 10,434.58 7,564 6,408 4,444 9.29 478 1994 38,623.76 27,678 23,448 16,721 9.31 1,796 1996 27,321.95 19,083 16,166 12,248 9.35 1,310 1998 191,427.89 129,646 109,831 89,254 9.40 9,495 1999 6,173,067.37 4,109,115 3,481,089 2,938,902 9.42 311,985 2000 63,934.01 41,760 35,378 31,114 9.44 3,296 2002 217,722.01 136,087 115,288 111,143 9.48 11,724 2004 55,789.82 33,028 27,980 30,041 9.52 3,156 2005 1,279,395.35 733,225 621,161 709,410 9.54 74,362 2006 161,730.54 89,376 75,716 92,484 9.56 9,674 2007 70,402.19 37,265 31,570 41,649 9.59 4,343 2010 3,931,893.29 1,748,692 1,481,426 2,607,743 9.65 270,232 2012 8,588.59 3,171 2,686 6,246 9.70 644 2014 144,330.15 39,063 33,093 117,011 9.75 12,001 2015 194,281.85 40,609 34,402 167,651 9.78 17,142 2016 137,011.45 18,679 15,824 126,668 9.81 12,912 2017 37,788.77 1,901 1,610 37,690 9.84 3,830 21,486,724.45 14,206,667 12,035,357 10,310,836 1,105,959 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 931 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1972 7,730,754.18 6,384,793 5,408,958 2,631,026 8.77 300,003 1975 2,804.55 2,291 1,941 976 8.86 110 1977 1,518.14 1,230 1,042 537 8.91 60 1978 132,593.09 106,929 90,586 47,311 8.94 5,292 1979 22,717.16 18,232 15,445 8,180 8.97 912 1980 116,304.50 92,909 78,709 42,248 8.99 4,699 1981 7,861.50 6,247 5,292 2,884 9.02 320 1985 22,556.21 17,509 14,833 8,625 9.11 947 1986 42,149.37 32,489 27,523 16,312 9.14 1,785 1987 1,049,181.65 803,031 680,298 410,851 9.16 44,853 1988 856,418.93 650,550 551,122 339,554 9.18 36,988 1989 2,479,446.63 1,868,342 1,582,790 995,835 9.20 108,243 1990 9,124.71 6,814 5,773 3,717 9.23 403 1991 618,421.07 457,536 387,607 255,551 9.25 27,627 1992 167,940.62 123,029 104,226 70,433 9.27 7,598 1993 1,095,273.98 793,942 672,598 466,487 9.29 50,214 1994 6,129.75 4,393 3,722 2,653 9.31 285 1995 78,861.03 55,819 47,288 34,728 9.33 3,722 1996 136,635.11 95,432 80,846 61,254 9.35 6,551 1997 686,419.35 472,315 400,128 313,748 9.38 33,449 1998 816,000.00 552,643 468,179 380,461 9.40 40,475 1999 340,789.34 226,847 192,176 162,245 9.42 17,223 2000 60,887.54 39,770 33,692 29,631 9.44 3,139 2001 255,280.69 163,312 138,352 127,140 9.46 13,440 2002 39,090.21 24,433 20,699 19,955 9.48 2,105 2003 4,416,709.46 2,691,168 2,279,857 2,313,521 9.50 243,529 2004 49,211.22 29,133 24,680 26,499 9.52 2,784 2005 1,716,774.81 983,888 833,513 951,933 9.54 99,783 2006 264,735.94 146,300 123,940 151,385 9.56 15,835 2007 50,423.99 26,690 22,611 29,830 9.59 3,111 2008 460,271.28 232,027 196,565 282,118 9.61 29,357 2009 12,402,738.52 5,904,706 5,002,246 7,896,602 9.63 820,000 2010 31,684.67 14,092 11,938 21,014 9.65 2,178 2011 292,641.48 119,755 101,452 202,895 9.68 20,960 2012 259,778.21 95,924 81,263 188,906 9.70 19,475 2013 113,629.33 36,742 31,126 87,048 9.73 8,946 2014 304,697.14 82,466 69,862 247,023 9.75 25,336 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 932 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 2015 226,630.36 47,370 40,130 195,565 9.78 19,996 2016 180,998.11 24,676 20,905 167,333 9.81 17,057 2017 3,796,005.94 190,918 161,739 3,786,108 9.84 384,767 41,342,089.77 23,626,692 20,015,651 22,980,122 2,423,557 DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1958 9,816.99 8,435 7,146 3,064 8.21 373 1960 13,530.00 11,568 9,800 4,271 8.31 514 1964 28,099.76 23,783 20,148 9,076 8.48 1,070 1965 2,311.95 1,952 1,654 751 8.52 88 1972 27,833.86 22,988 19,475 9,473 8.77 1,080 1973 28,424.33 23,392 19,817 9,744 8.80 1,107 1979 20,411.06 16,381 13,877 7,350 8.97 819 1980 10,019.17 8,004 6,781 3,639 8.99 405 1982 31,376.57 24,801 21,010 11,621 9.04 1,286 1983 30,790.28 24,193 20,495 11,526 9.07 1,271 1985 38,985.30 30,262 25,637 14,908 9.11 1,636 1986 12,174.13 9,384 7,950 4,711 9.14 515 1988 120,777.29 91,744 77,722 47,886 9.18 5,216 1991 36,033.61 26,659 22,585 14,890 9.25 1,610 1992 42,868.13 31,404 26,604 17,979 9.27 1,939 1995 1,385,189.29 980,456 830,606 609,991 9.33 65,380 1996 63,033.82 44,026 37,297 28,258 9.35 3,022 1997 180,000.00 123,855 104,925 82,275 9.38 8,771 2001 39,002.04 24,951 21,138 19,425 9.46 2,053 2004 757,207.22 448,266 379,754 407,741 9.52 42,830 2005 126,679.36 72,600 61,504 70,243 9.54 7,363 2006 4,682.20 2,587 2,192 2,678 9.56 280 2007 154,478.48 81,768 69,271 91,387 9.59 9,529 2008 309,131.77 155,836 132,018 189,479 9.61 19,717 2010 206,903.14 92,019 77,955 137,224 9.65 14,220 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 933 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 2012 5,936,811.66 2,192,180 1,857,133 4,317,151 9.70 445,067 2014 8,717.42 2,359 1,998 7,068 9.75 725 2017 53,067.92 2,669 2,261 52,930 9.84 5,379 9,678,356.75 4,578,522 3,878,753 6,186,738 643,265 GADSBY UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -14 1951 2,860,187.19 2,586,775 3,260,613 1972 1,640.97 1,357 1,797 74 12.23 6 1979 10,386.54 8,248 10,922 919 12.66 73 1980 45,592.67 35,956 47,612 4,364 12.72 343 1982 802.85 624 826 89 12.83 7 1988 5,839.88 4,301 5,695 962 13.13 73 1994 2,023,297.69 1,380,476 1,827,978 478,581 13.41 35,688 1999 10,400.45 6,455 8,547 3,309 13.64 243 2003 395,484.44 219,655 290,860 159,993 13.82 11,577 2008 131,460.97 58,077 76,904 72,962 14.05 5,193 5,485,093.65 4,301,924 5,531,754 721,253 53,203 GADSBY UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -14 1952 3,628,615.36 3,268,055 4,136,622 1957 47,940.51 42,309 54,652 1983 14,501.45 11,183 14,957 1,575 12.88 122 1984 121,290.00 92,767 124,071 14,199 12.93 1,098 1985 34,223.44 25,953 34,711 4,304 12.98 332 1986 60,792.79 45,683 61,099 8,205 13.03 630 1987 89,465.23 66,576 89,042 12,948 13.08 990 1994 177,061.07 120,807 161,573 40,276 13.41 3,003 1999 10,400.48 6,455 8,633 3,223 13.64 236 2000 301,931.37 183,002 244,756 99,446 13.68 7,269 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 934 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -14 2001 20,136.01 11,885 15,896 7,059 13.73 514 2002 21,740.13 12,472 16,681 8,103 13.77 588 2004 203,931.85 109,267 146,139 86,343 13.87 6,225 2005 267,556.20 137,845 184,361 120,653 13.91 8,674 2008 152,695.23 67,458 90,222 83,851 14.05 5,968 2009 83,588.28 34,494 46,134 49,157 14.10 3,486 2011 66,483.19 23,034 30,807 44,984 14.20 3,168 2012 953,168.41 293,766 392,898 693,714 14.25 48,682 2013 36,430.37 9,687 12,956 28,575 14.30 1,998 2014 77,210.36 16,851 22,537 65,482 14.36 4,560 6,369,161.73 4,579,549 5,888,746 1,372,098 97,543 GADSBY UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -14 1955 3,966,226.78 3,528,171 4,521,499 1961 1,961.77 1,704 2,207 29 11.35 3 1965 7,754.33 6,624 8,581 259 11.71 22 1970 795.66 665 861 46 12.09 4 1985 5,862.02 4,445 5,758 925 12.98 71 1991 170,872.12 121,532 157,431 37,364 13.28 2,814 1992 12,511.92 8,787 11,383 2,881 13.32 216 1996 32,850.95 21,675 28,077 9,373 13.50 694 1999 309,860.77 192,312 249,118 104,123 13.64 7,634 2000 113,083.60 68,540 88,786 40,130 13.68 2,933 2002 839,939.66 481,878 624,217 333,314 13.77 24,206 2003 32,088.81 17,822 23,086 13,495 13.82 976 2005 34,571.64 17,811 23,072 16,340 13.91 1,175 2006 164,360.91 80,956 104,869 82,502 13.96 5,910 2007 165,716.33 77,601 100,523 88,394 14.00 6,314 2009 269,115.01 111,055 143,859 162,932 14.10 11,555 2011 656,791.22 227,558 294,775 453,967 14.20 31,970 2012 65,454.86 20,173 26,132 48,487 14.25 3,403 2014 502,174.66 109,595 141,968 430,512 14.36 29,980 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 935 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -14 2015 225,720.19 37,239 48,239 209,082 14.42 14,499 2016 11,294.55 1,194 1,547 11,329 14.48 782 2017 18,735.89 710 920 20,439 14.54 1,406 7,607,743.65 5,138,047 6,606,906 2,065,922 146,567 GADSBY COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -14 1982 16,457.50 12,790 16,446 2,315 12.83 180 1985 1,614.91 1,225 1,575 266 12.98 20 1992 71,062.74 49,906 64,173 16,838 13.32 1,264 1994 104,744.93 71,466 91,897 27,513 13.41 2,052 1996 16,279.25 10,741 13,812 4,747 13.50 352 1999 31,412.84 19,496 25,070 10,741 13.64 787 2000 80,429.43 48,749 62,685 29,004 13.68 2,120 2001 101,621.79 59,980 77,127 38,722 13.73 2,820 2005 2,636.98 1,359 1,748 1,259 13.91 91 2009 49,448.29 20,406 26,240 30,131 14.10 2,137 475,708.66 296,118 380,772 161,536 11,823 HAYDEN UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -3 1965 1,543,758.30 1,227,694 1,220,351 369,720 10.52 35,144 1982 77,222.00 56,521 56,183 23,356 11.37 2,054 1983 22,775.00 16,554 16,455 7,003 11.41 614 1985 2,119.00 1,517 1,508 675 11.49 59 1988 8,167.00 5,693 5,659 2,753 11.61 237 1989 23,163.00 15,993 15,897 7,961 11.64 684 1990 27,572.00 18,837 18,724 9,675 11.68 828 1991 8,765.00 5,923 5,888 3,140 11.71 268 1993 17,183.67 11,324 11,256 6,443 11.79 546 1994 178,107.02 115,794 115,101 68,349 11.82 5,782 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 936 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HAYDEN UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -3 1996 13,163.69 8,301 8,251 5,307 11.89 446 1997 145,240.38 90,038 89,499 60,098 11.92 5,042 1998 3,732.03 2,270 2,256 1,588 11.96 133 1999 156,725.87 93,442 92,883 68,545 11.99 5,717 2000 745,216.08 434,461 431,862 335,710 12.03 27,906 2001 1,321.30 752 748 613 12.06 51 2003 165,955.88 89,238 88,704 82,230 12.13 6,779 2009 487,826.83 198,523 197,336 305,126 12.34 24,727 2010 13,843.25 5,220 5,189 9,070 12.38 733 2011 22,845.58 7,861 7,814 15,717 12.42 1,265 2012 1,271,938.98 390,959 388,621 921,477 12.46 73,955 2013 107,591.93 28,658 28,487 82,333 12.50 6,587 2014 34,543.52 7,624 7,578 28,001 12.54 2,233 2016 16,460.28 1,777 1,766 15,188 12.64 1,202 2017 20,170.01 772 767 20,008 12.69 1,577 5,115,407.60 2,835,746 2,818,785 2,450,085 204,569 HAYDEN UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -3 1976 1,510,026.05 1,145,560 1,138,709 416,618 11.11 37,499 1981 3,167.00 2,334 2,320 942 11.33 83 1982 167,554.00 122,638 121,905 50,676 11.37 4,457 1983 5,448.00 3,960 3,936 1,675 11.41 147 1984 223.00 161 160 70 11.45 6 1985 3,097.00 2,217 2,204 986 11.49 86 1986 5,514.00 3,914 3,891 1,789 11.53 155 1987 702.00 494 491 232 11.57 20 1989 9,344.00 6,452 6,413 3,211 11.64 276 1991 4,094.00 2,767 2,750 1,466 11.71 125 1993 50,523.94 33,294 33,095 18,945 11.79 1,607 1994 8,906.24 5,790 5,755 3,418 11.82 289 1996 8,632.81 5,444 5,411 3,480 11.89 293 1997 1,863.02 1,155 1,148 771 11.92 65 1999 382,422.89 228,006 226,642 167,253 11.99 13,949 2000 69,757.65 40,669 40,426 31,425 12.03 2,612 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 937 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HAYDEN UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -3 2001 50,529.35 28,755 28,583 23,462 12.06 1,945 2007 26,588.36 12,181 12,108 15,278 12.27 1,245 2008 222,041.61 96,218 95,643 133,060 12.31 10,809 2009 20,161.58 8,205 8,156 12,610 12.34 1,022 2011 1,009,157.25 347,222 345,145 694,287 12.42 55,901 2012 266,833.68 82,017 81,526 193,312 12.46 15,515 2013 29,530.53 7,866 7,819 22,597 12.50 1,808 2014 69,124.01 15,257 15,166 56,032 12.54 4,468 2016 577,665.75 62,367 61,994 533,002 12.64 42,168 4,502,907.72 2,264,943 2,251,397 2,386,598 196,550 HAYDEN COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1965 1,683.56 1,326 1,318 399 10.52 38 1976 10,306.26 7,743 7,697 2,816 11.11 253 1982 657.00 476 473 197 11.37 17 1995 6,209.39 3,940 3,916 2,417 11.85 204 2001 51,116.11 28,806 28,634 23,505 12.06 1,949 2008 103,417.00 44,379 44,114 61,372 12.31 4,986 2009 25,965.72 10,464 10,401 16,084 12.34 1,303 2012 47,412.42 14,432 14,346 34,015 12.46 2,730 2014 5,012.23 1,096 1,089 4,023 12.54 321 251,779.69 112,662 111,988 144,827 11,801 HUNTER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1978 10,488,691.07 6,797,691 6,003,640 5,324,146 18.34 290,302 1983 5,029.74 3,092 2,731 2,701 19.04 142 1984 14,301.04 8,683 7,669 7,776 19.18 405 1987 92,521.42 54,043 47,730 52,193 19.56 2,668 1988 17,475.48 10,061 8,886 9,988 19.69 507 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 938 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1989 905,423.43 513,649 453,649 524,209 19.81 26,462 1990 39,903.63 22,274 19,672 23,424 19.94 1,175 1991 47,612.66 26,133 23,080 28,341 20.06 1,413 1992 606,775.56 327,253 289,026 366,292 20.18 18,151 1994 77,118.90 40,001 35,328 47,960 20.42 2,349 1995 159,261.62 80,877 71,430 100,573 20.54 4,896 1996 97,450.76 48,398 42,745 62,502 20.65 3,027 1997 129,251.40 62,625 55,310 84,282 20.77 4,058 2000 844,460.35 375,778 331,883 580,134 21.12 27,468 2001 12,655,835.04 5,450,235 4,813,583 8,854,719 21.23 417,085 2002 154,246.27 64,061 56,578 110,008 21.35 5,153 2004 6,693,985.41 2,558,449 2,259,592 4,969,912 21.58 230,302 2005 1,073,936.15 390,870 345,212 814,639 21.70 37,541 2006 181,032.07 62,467 55,170 140,345 21.81 6,435 2007 1,457.05 473 418 1,156 21.93 53 2008 33,861.39 10,270 9,070 27,500 22.05 1,247 2009 20,398.15 5,710 5,043 16,987 22.18 766 2010 29,957,729.31 7,653,744 6,759,696 25,594,652 22.30 1,147,742 2011 10,953.71 2,510 2,217 9,613 22.43 429 2013 77,513.51 13,233 11,687 72,027 22.69 3,174 2014 1,017,855.84 140,719 124,281 975,003 22.82 42,726 2015 56,468.40 5,815 5,136 55,850 22.96 2,432 2016 79,045.73 5,105 4,509 80,861 23.11 3,499 2017 353,877.90 7,881 6,960 375,228 23.27 16,125 65,893,472.99 24,742,100 21,851,930 49,313,021 2,297,732 HUNTER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1980 7,823,482.05 4,969,153 4,388,697 4,060,664 18.63 217,964 1984 7,490.45 4,548 4,017 4,073 19.18 212 1988 118,690.82 68,333 60,351 67,835 19.69 3,445 1989 26,811.64 15,210 13,433 15,523 19.81 784 1990 3,186.32 1,779 1,571 1,870 19.94 94 1991 1,632,884.20 896,236 791,545 971,970 20.06 48,453 1994 217,768.19 112,955 99,761 135,429 20.42 6,632 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 939 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1995 1,342,580.16 681,798 602,156 847,831 20.54 41,277 1997 327,873.39 158,861 140,304 213,799 20.77 10,294 2001 59,926.74 25,807 22,792 41,928 21.23 1,975 2002 6,892,437.15 2,862,526 2,528,149 4,915,683 21.35 230,243 2003 44,577.53 17,801 15,722 32,422 21.46 1,511 2004 53,940.66 20,616 18,208 40,048 21.58 1,856 2005 201,296.64 73,264 64,706 152,694 21.70 7,037 2006 6,225,203.85 2,148,069 1,897,149 4,826,071 21.81 221,278 2008 33,015.12 10,013 8,843 26,813 22.05 1,216 2009 70,758.15 19,807 17,493 58,925 22.18 2,657 2011 20,060,509.82 4,596,304 4,059,401 17,605,949 22.43 784,929 2013 30,392.68 5,189 4,583 28,241 22.69 1,245 2015 638,656.00 65,768 58,086 631,663 22.96 27,511 45,811,481.56 16,754,037 14,796,967 34,679,433 1,610,613 HUNTER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1983 22,793,835.20 14,010,468 12,373,880 12,243,462 19.04 643,039 1987 12,321.78 7,197 6,356 6,951 19.56 355 1991 18,105.90 9,938 8,777 10,777 20.06 537 1993 383,176.54 202,810 179,119 234,711 20.30 11,562 1994 46,721.04 24,234 21,403 29,056 20.42 1,423 1997 2,589,224.09 1,254,532 1,107,988 1,688,374 20.77 81,289 1998 103,008.55 48,638 42,957 68,293 20.88 3,271 2001 145,610.43 62,707 55,382 101,877 21.23 4,799 2002 497,042.01 206,429 182,316 354,490 21.35 16,604 2003 233,744.50 93,341 82,438 170,006 21.46 7,922 2004 46,583.81 17,804 15,724 34,586 21.58 1,603 2006 178,153.04 61,473 54,292 138,113 21.81 6,333 2007 8,558,081.89 2,779,288 2,454,634 6,788,094 21.93 309,535 2010 153,802.43 39,294 34,704 131,403 22.30 5,893 2011 27,199.20 6,232 5,504 23,871 22.43 1,064 2012 25,459,677.89 5,128,363 4,529,310 22,967,142 22.55 1,018,499 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 940 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 2013 104,661.96 17,867 15,780 97,255 22.69 4,286 2015 77,526.37 7,984 7,051 76,677 22.96 3,340 2016 23,143,615.58 1,494,707 1,320,108 23,674,997 23.11 1,024,448 84,572,092.21 25,473,306 22,497,723 68,840,137 3,145,802 HUNTER UNITS 1 AND 2 COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1978 150,340.46 97,435 86,053 76,314 18.34 4,161 1980 217,296.47 138,018 121,896 112,784 18.63 6,054 1983 75,934.81 46,674 41,222 40,788 19.04 2,142 1993 60,044.49 31,781 28,069 36,779 20.30 1,812 1994 30,129.18 15,628 13,802 18,737 20.42 918 1995 2,620,339.02 1,330,678 1,175,239 1,654,727 20.54 80,561 2005 57,603.62 20,965 18,516 43,696 21.70 2,014 2010 69,822.40 17,839 15,755 59,653 22.30 2,675 2016 337,848.31 21,820 19,271 345,605 23.11 14,955 2017 243,598.94 5,425 4,791 258,296 23.27 11,100 3,862,957.70 1,726,263 1,524,615 2,647,379 126,392 HUNTER UNITS 1, 2 AND 3 COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -8 1978 376,605.22 244,077 215,566 191,168 18.34 10,424 1989 678.34 385 340 393 19.81 20 1994 27,124.47 14,069 12,426 16,869 20.42 826 2003 52,890.02 21,121 18,654 38,467 21.46 1,792 2005 58,468.95 21,280 18,794 44,352 21.70 2,044 2006 146,597.92 50,585 44,676 113,650 21.81 5,211 2009 529,775.47 148,298 130,975 441,182 22.18 19,891 2017 24,098.14 537 474 25,552 23.27 1,098 1,216,238.53 500,352 441,905 871,633 41,306 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 941 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -8 1977 11,388,517.91 8,107,896 7,285,525 5,014,074 15.06 332,940 1980 47,422.99 32,966 29,622 21,595 15.33 1,409 1985 5,642.14 3,742 3,362 2,731 15.74 174 1987 98,719.82 64,061 57,563 49,054 15.89 3,087 1988 327,020.82 209,628 188,366 164,817 15.97 10,320 1989 62,454.17 39,527 35,518 31,933 16.05 1,990 1990 44,949.49 28,076 25,228 23,317 16.12 1,446 1991 6,566.52 4,044 3,634 3,458 16.19 214 1992 84,406.88 51,182 45,991 45,169 16.27 2,776 1993 26,240.59 15,660 14,072 14,268 16.34 873 1994 1,432,637.79 840,388 755,149 792,100 16.41 48,269 1996 8,482.76 4,791 4,305 4,856 16.55 293 1997 3,550,825.70 1,963,043 1,763,935 2,070,957 16.62 124,606 1999 37,432.66 19,726 17,725 22,702 16.76 1,355 2000 29,812.95 15,290 13,739 18,459 16.83 1,097 2001 165,070.25 82,203 73,865 104,411 16.90 6,178 2002 46,727.23 22,533 20,248 30,218 16.97 1,781 2003 70,860.44 32,973 29,629 46,901 17.04 2,752 2004 2,284,842.50 1,022,191 918,512 1,549,118 17.11 90,539 2005 9,216,701.82 3,947,373 3,546,997 6,407,041 17.18 372,936 2006 685,178.28 279,229 250,907 489,085 17.26 28,336 2007 163,108.10 62,881 56,503 119,654 17.33 6,904 2008 74,068.97 26,808 24,089 55,906 17.40 3,213 2009 180,896.46 60,812 54,644 140,724 17.48 8,051 2010 26,083,319.51 8,056,616 7,239,446 20,930,539 17.55 1,192,623 2012 380,891.78 93,787 84,274 327,089 17.71 18,469 2014 592,867.72 101,846 91,516 548,781 17.87 30,710 2016 1,082,469.26 88,592 79,606 1,089,461 18.05 60,358 2017 2,421,692.94 70,120 63,008 2,552,421 18.15 140,629 60,599,828.45 25,347,984 22,776,978 42,670,837 2,494,328 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 942 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -8 1974 2,583,416.11 1,878,986 1,688,403 1,101,686 14.77 74,589 1977 11,735,291.39 8,354,776 7,507,364 5,166,750 15.06 343,078 1980 10,821.81 7,523 6,760 4,928 15.33 321 1981 262,522.26 180,962 162,607 120,917 15.41 7,847 1985 1,198.58 795 714 580 15.74 37 1987 102,794.19 66,705 59,939 51,079 15.89 3,215 1988 365,609.56 234,364 210,593 184,265 15.97 11,538 1989 15,424.24 9,762 8,772 7,886 16.05 491 1990 113,956.92 71,178 63,959 59,115 16.12 3,667 1991 241.96 149 134 127 16.19 8 1992 2,875,613.15 1,743,705 1,566,844 1,538,818 16.27 94,580 1993 54,882.10 32,752 29,430 29,843 16.34 1,826 1994 4,441,135.97 2,605,179 2,340,940 2,455,487 16.41 149,634 1995 16,765.48 9,656 8,677 9,430 16.48 572 1996 511,054.30 288,620 259,346 292,593 16.55 17,679 1997 49,982.30 27,632 24,829 29,152 16.62 1,754 1998 8,394,201.45 4,535,589 4,075,551 4,990,186 16.69 298,993 1999 590,056.02 310,939 279,401 357,860 16.76 21,352 2002 71,070.95 34,273 30,797 45,960 16.97 2,708 2003 2,507,896.58 1,166,997 1,048,630 1,659,898 17.04 97,412 2004 72,779.69 32,560 29,257 49,345 17.11 2,884 2006 4,365,385.90 1,779,013 1,598,571 3,116,046 17.26 180,536 2007 545,625.89 210,348 189,013 400,263 17.33 23,097 2008 969,303.24 350,820 315,237 731,611 17.40 42,047 2009 14,439.13 4,854 4,362 11,233 17.48 643 2010 100,555.98 31,060 27,910 80,691 17.55 4,598 2011 12,376,928.20 3,448,707 3,098,910 10,268,172 17.63 582,426 2012 36,113.76 8,892 7,990 31,013 17.71 1,751 2013 37,641.11 7,928 7,124 33,529 17.79 1,885 2014 33,950.08 5,832 5,240 31,426 17.87 1,759 2015 1,020,828.82 131,869 118,494 984,001 17.96 54,788 2016 1,469,963.88 120,305 108,103 1,479,458 18.05 81,964 2017 2,355,045.24 68,190 61,274 2,482,175 18.15 136,759 58,102,496.24 27,760,920 24,945,174 37,805,522 2,246,438 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 943 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -8 1974 2,419,808.70 1,759,990 1,581,477 1,031,916 14.77 69,866 1977 312,577.87 222,535 199,964 137,620 15.06 9,138 1979 67,735.27 47,478 42,662 30,492 15.24 2,001 1980 8,514.55 5,919 5,319 3,877 15.33 253 1984 41,985.41 28,138 25,284 20,060 15.66 1,281 1986 109,596.75 71,911 64,617 53,747 15.82 3,397 1987 12,046.55 7,817 7,024 5,986 15.89 377 1990 13,017.96 8,131 7,306 6,753 16.12 419 1992 13,929.26 8,446 7,589 7,454 16.27 458 1994 1,983,560.50 1,163,561 1,045,543 1,096,703 16.41 66,831 1995 529,014.82 304,682 273,779 297,557 16.48 18,056 1997 6,711.61 3,710 3,334 3,915 16.62 236 1999 175,492.33 92,478 83,098 106,434 16.76 6,350 2000 42,804.01 21,953 19,726 26,502 16.83 1,575 2003 138,037.35 64,233 57,718 91,362 17.04 5,362 2005 23,886.56 10,230 9,192 16,605 17.18 967 2006 212,095.62 86,435 77,668 151,395 17.26 8,771 2007 66,319.07 25,567 22,974 48,651 17.33 2,807 2008 18,025.46 6,524 5,862 13,605 17.40 782 2011 68,895.04 19,197 17,250 57,157 17.63 3,242 2012 322,138.55 79,320 71,275 276,635 17.71 15,620 2014 20,514.96 3,524 3,167 18,990 17.87 1,063 2016 206,500.46 16,900 15,186 207,835 18.05 11,514 2017 55,674.13 1,612 1,448 58,680 18.15 3,233 6,868,882.79 4,060,291 3,648,462 3,769,931 233,599 JIM BRIDGER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -6 1974 7,281,620.23 5,965,025 5,280,204 2,438,313 9.58 254,521 1979 60,575.00 48,484 42,918 21,292 9.75 2,184 1981 329,743.00 261,087 231,113 118,415 9.81 12,071 1982 40,375.00 31,782 28,133 14,664 9.84 1,490 1983 157,664.00 123,336 109,176 57,948 9.87 5,871 1984 18,826.00 14,630 12,950 7,005 9.90 708 1985 62,317.00 48,095 42,573 23,483 9.93 2,365 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 944 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -6 1986 435,922.00 334,082 295,727 166,350 9.95 16,719 1987 1,109.00 843 746 429 9.98 43 1990 3,213,503.97 2,380,332 2,107,055 1,299,259 10.06 129,151 1991 34,190.90 25,070 22,192 14,051 10.09 1,393 1992 40,151.99 29,136 25,791 16,770 10.11 1,659 1994 35,251.92 24,984 22,116 15,251 10.16 1,501 1995 44,939.67 31,423 27,815 19,821 10.19 1,945 1996 448,875.00 309,494 273,962 201,845 10.21 19,769 1998 5,584,928.49 3,728,846 3,300,752 2,619,272 10.26 255,290 1999 16,721.86 10,957 9,699 8,026 10.29 780 2000 91,881.67 59,025 52,249 45,146 10.31 4,379 2002 98,427.29 60,359 53,429 50,904 10.36 4,914 2003 94,092.66 56,124 49,681 50,058 10.39 4,818 2004 80,509.34 46,614 41,262 44,077 10.41 4,234 2006 2,582,997.21 1,388,948 1,229,488 1,508,489 10.47 144,077 2009 45,399.68 20,927 18,524 29,599 10.54 2,808 2010 18,445,487.61 7,915,519 7,006,769 12,545,447 10.57 1,186,892 2013 40,046.85 12,362 10,943 31,507 10.66 2,956 2014 6,977,433.95 1,796,656 1,590,389 5,805,691 10.69 543,096 46,262,991.29 24,724,140 21,885,659 27,153,112 2,605,634 JIM BRIDGER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -6 1975 7,940,248.48 6,009,161 5,319,273 3,097,390 12.42 249,387 1979 67,205.06 49,625 43,928 27,310 12.66 2,157 1980 9,072.00 6,652 5,888 3,728 12.72 293 1981 329,744.00 240,102 212,537 136,992 12.77 10,728 1982 38,191.88 27,598 24,430 16,054 12.83 1,251 1983 82,707.29 59,305 52,496 35,173 12.88 2,731 1984 21,490.00 15,283 13,528 9,251 12.93 715 1985 37,099.00 26,159 23,156 16,169 12.98 1,246 1986 3,890.00 2,718 2,406 1,717 13.03 132 1987 10,099.00 6,988 6,186 4,519 13.08 345 1990 64,545.40 43,218 38,256 30,162 13.23 2,280 1991 77,394.80 51,184 45,308 36,731 13.28 2,766 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 945 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -6 1992 18,444.85 12,044 10,661 8,890 13.32 667 1993 49,223.54 31,689 28,051 24,126 13.37 1,804 1994 103,200.32 65,471 57,955 51,438 13.41 3,836 1995 47,840.46 29,857 26,429 24,282 13.46 1,804 1996 6,539.51 4,012 3,551 3,380 13.50 250 1997 2,756,040.14 1,659,123 1,468,646 1,452,757 13.55 107,215 1999 16,721.86 9,650 8,542 9,183 13.64 673 2001 73,906.22 40,560 35,903 42,437 13.73 3,091 2003 9,090.58 4,695 4,156 5,480 13.82 397 2005 8,269,777.87 3,961,602 3,506,786 5,259,178 13.91 378,086 2006 1,750,758.67 801,819 709,765 1,146,039 13.96 82,094 2008 125,276.38 51,461 45,553 87,240 14.05 6,209 2009 4,577,278.10 1,756,345 1,554,706 3,297,209 14.10 233,845 2012 8,744.30 2,506 2,218 7,051 14.25 495 2013 32,487,282.05 8,031,974 7,109,855 27,326,664 14.30 1,910,956 2014 135,351.85 27,466 24,313 119,160 14.36 8,298 2016 317,037.89 31,163 27,585 308,475 14.48 21,304 2017 376,539.43 13,267 11,744 387,388 14.54 26,643 59,810,740.93 23,072,697 20,423,812 42,975,573 3,061,698 JIM BRIDGER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1976 8,646,587.00 6,051,819 5,357,034 3,894,814 15.53 250,793 1979 66,430.00 45,397 40,185 30,895 15.83 1,952 1981 281,608.30 189,115 167,403 133,917 16.02 8,359 1982 17,987.00 11,968 10,594 8,652 16.11 537 1984 18,827.00 12,281 10,871 9,274 16.29 569 1985 30,182.00 19,477 17,241 15,054 16.38 919 1986 3,317.00 2,116 1,873 1,676 16.47 102 1987 9,421.36 5,942 5,260 4,821 16.55 291 1988 3,024,249.00 1,883,353 1,667,133 1,568,814 16.64 94,280 1990 225,986.29 137,026 121,295 120,511 16.80 7,173 1991 43,816.27 26,183 23,177 23,706 16.88 1,404 1992 25,205.29 14,827 13,125 13,845 16.96 816 1994 35,251.94 20,037 17,737 19,983 17.12 1,167 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 946 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1995 105,299.53 58,719 51,978 60,693 17.20 3,529 1996 6,020,958.42 3,289,631 2,911,961 3,530,464 17.28 204,309 1998 28,730.74 15,005 13,282 17,460 17.43 1,002 1999 77,222.27 39,310 34,797 47,831 17.51 2,732 2000 13,593.31 6,733 5,960 8,585 17.58 488 2001 20,345.31 9,774 8,652 13,118 17.66 743 2003 3,915,360.36 1,755,834 1,554,254 2,635,182 17.81 147,961 2004 353,472.93 152,221 134,745 243,471 17.89 13,609 2007 4,710,358.13 1,743,667 1,543,483 3,496,600 18.13 192,863 2008 113,870.86 39,513 34,977 86,865 18.21 4,770 2011 6,599,317.13 1,758,115 1,556,273 5,504,997 18.46 298,212 2015 9,664,848.97 1,182,538 1,046,775 9,294,613 18.82 493,869 2017 82,780.13 2,268 2,008 86,567 19.03 4,549 44,135,026.54 18,472,869 16,352,072 30,872,406 1,736,998 JIM BRIDGER UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1979 11,347,574.98 7,754,671 6,864,388 5,277,517 15.83 333,387 1982 124,825.00 83,053 73,518 60,045 16.11 3,727 1983 16,666.00 10,982 9,721 8,111 16.20 501 1984 47,449.00 30,951 27,398 23,373 16.29 1,435 1985 37,345.00 24,099 21,332 18,627 16.38 1,137 1986 118,240.00 75,432 66,772 59,745 16.47 3,628 1987 1,108.00 699 619 567 16.55 34 1988 36,081.00 22,469 19,889 18,717 16.64 1,125 1990 977,637.85 592,788 524,732 521,340 16.80 31,032 1991 2,888,519.55 1,726,041 1,527,881 1,562,835 16.88 92,585 1992 31,963.18 18,802 16,643 17,557 16.96 1,035 1993 9,027.39 5,223 4,623 5,036 17.04 296 1994 29,558.98 16,801 14,872 16,756 17.12 979 1995 43,873.83 24,466 21,657 25,288 17.20 1,470 1996 347,665.15 189,952 168,144 203,857 17.28 11,797 1997 410,118.64 219,352 194,169 244,658 17.35 14,101 1998 23,189.17 12,111 10,721 14,092 17.43 808 1999 1,893,114.99 963,695 853,057 1,172,576 17.51 66,966 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 947 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 2000 4,724,626.43 2,340,021 2,071,373 2,983,978 17.58 169,737 2001 329,272.82 158,189 140,028 212,294 17.66 12,021 2003 29,380.87 13,176 11,663 19,774 17.81 1,110 2004 9,456,541.35 4,072,392 3,604,857 6,513,642 17.89 364,094 2005 66,734.02 27,477 24,322 47,083 17.97 2,620 2006 125,906.74 49,308 43,647 91,073 18.05 5,046 2007 64,560.59 23,899 21,155 47,925 18.13 2,643 2008 7,635,342.60 2,649,472 2,345,297 5,824,520 18.21 319,853 2009 97,027.80 31,261 27,672 76,148 18.29 4,163 2010 57,097.16 16,874 14,937 46,157 18.37 2,513 2011 58,451.81 15,572 13,784 48,759 18.46 2,641 2012 1,010,696.76 237,139 209,914 871,532 18.55 46,983 2015 175,271.58 21,445 18,983 168,558 18.82 8,956 2016 3,325,489.48 258,153 228,515 3,329,758 18.92 175,991 2017 21,897.66 600 531 22,899 19.03 1,203 45,562,255.38 21,686,565 19,196,817 29,554,796 1,685,617 JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1975 860,484.80 606,616 536,973 383,746 15.43 24,870 1976 279,685.49 195,754 173,280 125,983 15.53 8,112 1978 129.00 89 79 59 15.73 4 1983 5,693.00 3,751 3,320 2,771 16.20 171 1985 18,196.00 11,742 10,394 9,076 16.38 554 1987 38,382.92 24,208 21,429 19,641 16.55 1,187 1988 281,322.34 175,194 155,081 145,934 16.64 8,770 1989 476,897.27 293,130 259,477 250,803 16.72 15,000 1990 133,333.33 80,846 71,564 71,102 16.80 4,232 1991 16,501.36 9,860 8,728 8,928 16.88 529 1993 32,733.35 18,938 16,764 18,261 17.04 1,072 1994 713,766.42 405,709 359,131 404,599 17.12 23,633 1995 114,787.37 64,010 56,661 66,161 17.20 3,847 1997 83,401.93 44,608 39,487 49,753 17.35 2,868 2001 284,388.17 136,626 120,940 183,355 17.66 10,383 2002 11,941.29 5,549 4,912 7,865 17.74 443 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 948 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 2003 10,763.48 4,827 4,273 7,244 17.81 407 2004 87,652.15 37,747 33,413 60,374 17.89 3,375 2005 65,140.30 26,821 23,742 45,958 17.97 2,557 2006 2,267,300.02 887,920 785,981 1,640,030 18.05 90,860 2007 298,664.30 110,559 97,866 221,705 18.13 12,229 2008 382,488.36 132,724 117,486 291,776 18.21 16,023 2012 89,843.40 21,080 18,660 77,473 18.55 4,176 2013 32,237.39 6,466 5,724 28,770 18.64 1,543 2014 337,310.10 55,037 48,718 312,203 18.73 16,669 2015 1,064,622.34 130,261 115,306 1,023,840 18.82 54,402 2016 394,575.94 30,630 27,113 395,083 18.92 20,882 2017 605,343.84 16,582 14,678 633,040 19.03 33,265 8,987,585.66 3,537,284 3,131,182 6,485,535 362,063 NAUGHTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1963 4,165,717.53 3,585,374 2,920,093 1,620,539 9.77 165,869 1973 1,984.54 1,647 1,341 822 10.27 80 1979 419,107.89 337,719 275,054 181,774 10.51 17,295 1980 306,538.07 245,663 200,079 134,047 10.54 12,718 1982 53,072.28 42,003 34,209 23,640 10.62 2,226 1983 113,588.01 89,320 72,746 51,065 10.65 4,795 1984 28,019.15 21,882 17,822 12,719 10.68 1,191 1985 230,945.83 178,993 145,780 105,951 10.72 9,883 1988 30,716.15 23,221 18,912 14,568 10.82 1,346 1990 1,282.00 951 775 623 10.88 57 1992 84,394.54 61,242 49,878 42,112 10.94 3,849 1994 1,365,085.34 966,017 786,768 701,175 11.00 63,743 1995 4,734.68 3,304 2,691 2,470 11.03 224 1997 1,900,825.05 1,285,282 1,046,793 1,025,107 11.09 92,435 2000 70,837.72 45,182 36,798 40,415 11.18 3,615 2001 75,064.57 46,773 38,094 43,726 11.21 3,901 2002 688,404.38 418,048 340,477 409,883 11.24 36,466 2004 1,003,181.22 573,425 467,024 626,444 11.30 55,438 2005 233,605.73 128,868 104,956 149,674 11.33 13,210 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 949 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 2006 77,451.29 41,027 33,414 51,008 11.36 4,490 2007 3,611,434.20 1,826,519 1,487,601 2,448,863 11.39 215,001 2008 12,701.91 6,095 4,964 8,881 11.42 778 2010 19,340.19 8,105 6,601 14,480 11.48 1,261 2012 2,758,962.63 947,139 771,393 2,235,876 11.55 193,582 2017 3,440,025.37 150,098 122,247 3,627,381 11.75 308,713 20,697,020.27 11,033,897 8,986,511 13,573,241 1,212,166 NAUGHTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1968 4,043,909.81 3,422,220 2,787,212 1,620,649 10.04 161,419 1979 437,333.63 352,405 287,015 189,679 10.51 18,047 1984 94,702.62 73,960 60,236 42,989 10.68 4,025 1987 20,546.54 15,675 12,766 9,629 10.78 893 1990 18,086.01 13,415 10,926 8,788 10.88 808 1992 9,653.74 7,005 5,705 4,817 10.94 440 1994 132,146.78 93,515 76,163 67,877 11.00 6,171 1996 471,779.27 324,274 264,104 250,136 11.06 22,616 1998 65,255.15 43,346 35,303 35,825 11.12 3,222 2000 101,352.04 64,645 52,650 57,824 11.18 5,172 2001 33,373.20 20,795 16,936 19,440 11.21 1,734 2002 3,662,164.10 2,223,929 1,811,269 2,180,489 11.24 193,994 2004 20,650.46 11,804 9,614 12,895 11.30 1,141 2005 254,895.81 140,613 114,522 163,315 11.33 14,414 2006 6,936,851.61 3,674,501 2,992,682 4,568,487 11.36 402,156 2007 44,193.76 22,351 18,204 29,968 11.39 2,631 2008 198,981.57 95,475 77,759 139,131 11.42 12,183 2009 36,529.34 16,473 13,416 26,401 11.45 2,306 2011 2,475,621.98 948,093 772,170 1,926,258 11.52 167,210 2012 48,858.80 16,773 13,661 39,595 11.55 3,428 2013 141,780.49 42,412 34,542 119,998 11.58 10,363 2014 81,258.72 20,140 16,403 72,169 11.62 6,211 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 950 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 2015 775,920.69 147,347 120,006 725,747 11.66 62,242 2016 3,825,672.18 468,247 381,362 3,788,621 11.70 323,814 2017 97,855.51 4,270 3,478 103,185 11.75 8,782 24,029,373.81 12,263,683 9,988,104 16,203,913 1,435,422 NAUGHTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -8 1971 6,687,291.03 5,544,034 4,515,315 2,706,959 10.18 265,910 1979 377,612.87 301,490 245,547 162,275 10.51 15,440 1980 32,693.60 25,961 21,144 14,165 10.54 1,344 1982 103,439.01 81,113 66,062 45,652 10.62 4,299 1983 10,589.21 8,250 6,719 4,717 10.65 443 1984 140,569.78 108,774 88,591 63,225 10.68 5,920 1985 293,074.80 225,062 183,301 133,220 10.72 12,427 1986 127,926.17 97,491 79,401 58,759 10.75 5,466 1987 26,045.10 19,687 16,034 12,095 10.78 1,122 1988 22,577.75 16,912 13,774 10,610 10.82 981 1989 5,784.20 4,293 3,496 2,751 10.85 254 1991 22,562.88 16,408 13,363 11,004 10.91 1,009 1992 66,074.43 47,508 38,693 32,668 10.94 2,986 1993 1,144,900.71 813,266 662,361 574,132 10.97 52,337 1994 21,308.49 14,941 12,169 10,845 11.00 986 1995 1,567,291.55 1,083,735 882,643 810,032 11.03 73,439 1996 40,987.03 27,914 22,734 21,532 11.06 1,947 1998 24,834.71 16,345 13,312 13,509 11.12 1,215 1999 1,058,386.64 683,274 556,490 586,568 11.15 52,607 2000 235,307.64 148,708 121,115 133,018 11.18 11,898 2001 125,144.38 77,262 62,926 72,230 11.21 6,443 2002 35,623.07 21,434 17,457 21,016 11.24 1,870 2003 8,956,315.82 5,237,833 4,265,931 5,406,890 11.27 479,760 2004 121,316.62 68,709 55,960 75,062 11.30 6,643 2005 546,294.10 298,598 243,192 346,806 11.33 30,610 2006 475,110.95 249,361 203,091 310,029 11.36 27,291 2007 30,331.58 15,200 12,380 20,379 11.39 1,789 2008 393,074.40 186,874 152,199 272,322 11.42 23,846 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 951 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -8 2009 12,408,583.98 5,544,374 4,515,592 8,885,679 11.45 776,042 2011 113,884.38 43,214 35,195 87,800 11.52 7,622 2013 104,500.59 30,973 25,226 87,635 11.58 7,568 2015 3,585,655.63 674,668 549,480 3,323,028 11.66 284,994 2016 104,188.35 12,635 10,291 102,233 11.70 8,738 2017 61,612.42 2,664 2,170 64,372 11.75 5,478 39,070,893.87 21,748,965 17,713,352 24,483,213 2,180,724 NAUGHTON COMMON INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1963 45,314.18 39,001 31,764 17,628 9.77 1,804 1984 3,522.69 2,751 2,241 1,599 10.68 150 1988 10,638.08 8,042 6,550 5,046 10.82 466 1994 38,551.63 27,281 22,219 19,802 11.00 1,800 2002 21,045.05 12,780 10,409 12,530 11.24 1,115 2003 212,702.11 125,544 102,249 129,597 11.27 11,499 2004 509,771.84 291,389 237,320 318,331 11.30 28,171 2005 16,103.18 8,883 7,235 10,318 11.33 911 2008 266,115.36 127,687 103,994 186,072 11.42 16,294 2011 84,089.55 32,204 26,228 65,429 11.52 5,680 2012 18,934.16 6,500 5,294 15,344 11.55 1,328 2013 72,431.35 21,667 17,647 61,304 11.58 5,294 1,299,219.18 703,729 573,149 843,000 74,512 WYODAK PLANT INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2039 NET SALVAGE PERCENT.. -6 1978 27,051,303.14 17,919,768 16,975,885 11,698,496 16.84 694,685 1981 18,359.67 11,830 11,207 8,254 17.18 480 1982 4,034.58 2,574 2,438 1,838 17.29 106 1983 20,346.04 12,844 12,167 9,399 17.40 540 1986 6,734.85 4,109 3,893 3,246 17.71 183 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 952 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) WYODAK PLANT INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2039 NET SALVAGE PERCENT.. -6 1988 28,862.46 17,161 16,257 14,337 17.91 801 1989 16,272.05 9,542 9,039 8,209 18.01 456 1991 1,145,906.57 652,006 617,663 596,998 18.20 32,802 1992 47,101.80 26,361 24,972 24,955 18.30 1,364 1993 145,996.14 80,312 76,082 78,674 18.39 4,278 1994 1,102,867.72 595,228 563,876 605,164 18.49 32,729 1995 453,441.43 239,935 227,297 253,351 18.58 13,636 1997 136,733.57 69,200 65,555 79,383 18.77 4,229 1999 14,370.35 6,911 6,547 8,686 18.95 458 2000 621,206.91 290,271 274,982 383,498 19.04 20,142 2001 154,874.81 70,140 66,446 97,722 19.13 5,108 2002 54,895.65 24,019 22,754 35,436 19.22 1,844 2003 6,836.99 2,879 2,727 4,520 19.32 234 2004 117,455.62 47,443 44,944 79,559 19.41 4,099 2005 92,929.51 35,855 33,966 64,539 19.50 3,310 2006 4,772,700.11 1,747,198 1,655,168 3,403,894 19.60 173,668 2007 18,730.51 6,471 6,130 13,724 19.69 697 2008 556,634.05 179,889 170,414 419,618 19.79 21,204 2009 175,834.18 52,715 49,938 136,446 19.88 6,863 2010 13,527.28 3,708 3,513 10,826 19.98 542 2011 23,239,204.65 5,732,475 5,430,530 19,203,027 20.08 956,326 2012 96,716.79 20,964 19,860 82,660 20.19 4,094 2014 8,256.73 1,238 1,173 7,579 20.40 372 2016 6,335,663.94 446,735 423,204 6,292,600 20.63 305,022 2017 366,729.06 8,964 8,492 380,241 20.76 18,316 66,824,527.16 28,318,745 26,827,120 44,006,879 2,308,588 BLUNDELL GEOTHERMAL UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -10 1984 9,330,438.94 6,256,927 5,592,204 4,671,279 16.29 286,757 1985 16,845.69 11,176 9,989 8,542 16.38 521 1987 115,672.60 74,999 67,031 60,209 16.55 3,638 1992 9,532.53 5,765 5,153 5,333 16.96 314 1993 101,268.34 60,231 53,832 57,563 17.04 3,378 1994 6,958.96 4,066 3,634 4,021 17.12 235 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 953 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 314 TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) BLUNDELL GEOTHERMAL UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -10 1995 378,453.91 216,959 193,910 222,390 17.20 12,930 1999 156,217.35 81,752 73,067 98,772 17.51 5,641 2001 3,133,591.48 1,547,646 1,383,227 2,063,723 17.66 116,859 2003 122,491.54 56,471 50,472 84,269 17.81 4,732 2004 295,432.25 130,793 116,898 208,078 17.89 11,631 2005 11,615.55 4,917 4,395 8,382 17.97 466 2006 120,028.49 48,323 43,189 88,842 18.05 4,922 2007 596,389.50 226,960 202,848 453,180 18.13 24,996 2012 200,791.90 48,433 43,288 177,584 18.55 9,573 2013 3,049,757.31 628,845 562,038 2,792,695 18.64 149,823 2014 12,989.66 2,179 1,948 12,341 18.73 659 2016 99,281.72 7,923 7,081 102,129 18.92 5,398 2017 20,054.33 565 505 21,555 19.03 1,133 17,777,812.05 9,414,930 8,414,707 11,140,886 643,606 BLUNDELL GEOTHERMAL UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 50-S0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -9 2007 15,816,146.78 5,964,212 5,330,586 11,909,014 18.13 656,868 2011 173,344.89 47,044 42,046 146,900 18.46 7,958 2012 9,743.87 2,329 2,082 8,539 18.55 460 2015 96,132.97 11,982 10,709 94,076 18.82 4,999 2016 288,727.76 22,832 20,406 294,307 18.92 15,555 2017 55,296.87 1,543 1,379 58,895 19.03 3,095 16,439,393.14 6,049,942 5,407,208 12,511,731 688,935 983,650,602.15 476,254,889 406,466,644 644,968,186 47,062,247 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.7 4.78 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 954 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CHOLLA UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 4-2025 NET SALVAGE PERCENT.. -4 1978 925,455.08 808,478 482,599 479,874 7.20 66,649 1980 647,885.00 561,397 335,111 338,689 7.21 46,975 1981 41,474,992.30 35,785,254 21,361,057 21,772,935 7.21 3,019,825 1982 5,021.00 4,312 2,574 2,648 7.22 367 1983 47,847.94 40,893 24,410 25,352 7.22 3,511 1984 14,347.00 12,197 7,281 7,640 7.23 1,057 1985 258,003.71 218,169 130,230 138,094 7.23 19,100 1986 48,917.77 41,120 24,545 26,329 7.24 3,637 1987 2,439.00 2,038 1,217 1,320 7.24 182 1988 133,534.51 110,838 66,162 72,714 7.25 10,030 1990 269,107.00 220,264 131,481 148,391 7.25 20,468 1991 49,887.00 40,503 24,177 27,705 7.26 3,816 1994 20,095.93 15,879 9,479 11,421 7.27 1,571 1996 31,303.68 24,207 14,450 18,106 7.27 2,491 2001 35,709.88 25,632 15,300 21,838 7.29 2,996 2002 103,686.53 72,989 43,569 64,265 7.29 8,816 2003 87,189.40 60,059 35,851 54,826 7.29 7,521 2004 322,225.42 216,638 129,316 205,798 7.29 28,230 2005 792,733.69 518,426 309,461 514,982 7.29 70,642 2006 583,923.31 369,706 220,686 386,594 7.30 52,958 2007 279,013.03 170,361 101,692 188,481 7.30 25,819 2008 18,723,196.09 10,960,274 6,542,445 12,929,679 7.30 1,771,189 2009 1,089,902.19 607,124 362,407 771,092 7.30 105,629 2010 436,547.56 229,161 136,792 317,218 7.30 43,455 2012 638,181.82 283,483 169,218 494,491 7.31 67,646 2013 168,133.19 66,259 39,552 135,307 7.31 18,510 2014 749,960.62 251,552 150,157 629,802 7.31 86,156 2016 742,404.51 130,732 78,037 694,064 7.31 94,947 68,681,644.16 51,847,945 30,949,254 40,479,656 5,584,193 COLSTRIP GENERATING STATION INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -6 1984 5,455,901.12 4,434,484 3,323,594 2,459,661 9.80 250,986 1986 3,172,804.27 2,542,659 1,905,693 1,457,479 9.81 148,571 1987 96,904.11 77,045 57,744 44,974 9.82 4,580 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 955 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) COLSTRIP GENERATING STATION INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -6 1988 18,835.73 14,852 11,131 8,834 9.83 899 1989 12,950.56 10,121 7,586 6,142 9.84 624 1990 7,649.23 5,924 4,440 3,668 9.84 373 1992 15,853.57 12,024 9,012 7,793 9.86 790 1993 13,692.98 10,272 7,699 6,816 9.86 691 1995 2,611.62 1,909 1,431 1,338 9.88 135 1997 10,135.93 7,195 5,393 5,352 9.89 541 2000 642.48 432 324 357 9.90 36 2006 6,252.38 3,533 2,648 3,980 9.93 401 2007 8,155.82 4,414 3,308 5,337 9.93 537 2010 360.77 163 122 260 9.94 26 2011 44,072.73 18,367 13,766 32,951 9.94 3,315 2013 80,656.19 26,462 19,833 65,663 9.95 6,599 2014 164,072.42 44,970 33,704 140,212 9.95 14,092 2015 14,412.09 3,048 2,284 12,992 9.95 1,306 2016 96,727.44 13,342 10,000 92,531 9.96 9,290 2017 145,717.42 7,383 5,533 148,927 9.96 14,953 9,368,408.86 7,238,599 5,425,245 4,505,268 458,745 CRAIG UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -2 1980 6,826,824.07 5,715,666 4,717,713 2,245,647 7.85 286,070 1993 11,722.75 8,983 7,415 4,543 7.92 574 1995 12,602.91 9,454 7,803 5,052 7.92 638 1996 2,917.89 2,162 1,785 1,192 7.93 150 2000 20,123.13 14,045 11,593 8,933 7.94 1,125 2006 20,045.37 12,022 9,923 10,523 7.96 1,322 2008 54,952.44 30,350 25,051 31,001 7.96 3,895 2010 40,423.59 19,906 16,430 24,802 7.96 3,116 2015 4,749.07 1,153 952 3,892 7.97 488 2017 29,444.19 1,773 1,463 28,570 7.97 3,585 7,023,805.41 5,815,514 4,800,128 2,364,154 300,963 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 956 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CRAIG UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2 1979 6,716,416.13 5,528,414 4,563,155 2,287,589 8.80 259,953 1993 51,668.91 38,409 31,703 20,999 8.89 2,362 1995 11,459.63 8,321 6,868 4,821 8.90 542 1997 2,391.77 1,690 1,395 1,045 8.91 117 2001 15,763.48 10,370 8,559 7,519 8.93 842 2008 24,606.43 12,850 10,606 14,492 8.95 1,619 2010 51,628.38 23,887 19,716 32,945 8.95 3,681 2011 64,489.41 27,483 22,684 43,095 8.96 4,810 2013 127,891.52 43,354 35,784 94,665 8.96 10,565 2014 5,579.69 1,589 1,312 4,380 8.96 489 2017 290,284.19 15,337 12,659 283,431 8.97 31,598 7,362,179.54 5,711,704 4,714,443 2,794,980 316,578 CRAIG COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2 1979 2,362,247.43 1,944,412 1,604,918 804,574 8.80 91,429 1982 1,198.00 971 801 420 8.82 48 1983 11,809.00 9,514 7,853 4,192 8.83 475 1984 659.00 528 436 236 8.84 27 1987 591.00 464 383 220 8.86 25 1991 17,609.00 13,360 11,027 6,934 8.88 781 1993 66,970.04 49,784 41,092 27,218 8.89 3,062 1994 21,871.14 16,073 13,267 9,042 8.90 1,016 1995 17,369.45 12,612 10,410 7,307 8.90 821 1996 1,670.44 1,197 988 716 8.91 80 1997 9,235.73 6,525 5,386 4,035 8.91 453 1999 13,038.57 8,917 7,360 5,939 8.92 666 2003 1,816.94 1,140 941 912 8.93 102 2007 88,135.90 48,253 39,828 50,071 8.95 5,595 2009 52,409.80 25,898 21,376 32,082 8.95 3,585 2011 192,469.53 82,022 67,701 128,618 8.96 14,355 2012 12,305.04 4,747 3,918 8,633 8.96 964 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 957 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CRAIG COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2 2013 23,564.90 7,988 6,593 17,443 8.96 1,947 2015 79,929.47 17,730 14,634 66,894 8.96 7,466 2017 41,850.96 2,211 1,825 40,863 8.97 4,556 3,016,751.34 2,254,346 1,860,738 1,216,348 137,453 DAVE JOHNSTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1958 1,000,176.02 885,560 750,213 289,970 9.38 30,914 1959 4,172.53 3,686 3,123 1,217 9.40 129 1964 214,695.99 187,110 158,513 64,771 9.52 6,804 1965 4,158.14 3,613 3,061 1,264 9.54 132 1966 10,447.66 9,050 7,667 3,199 9.56 335 1967 7,470.76 6,451 5,465 2,305 9.58 241 1968 35,349.41 30,429 25,778 10,985 9.59 1,145 1969 5,067.43 4,347 3,683 1,588 9.61 165 1970 3,873.54 3,311 2,805 1,224 9.63 127 1972 5,726.17 4,858 4,116 1,840 9.66 190 1973 202.58 171 145 66 9.67 7 1974 10,564.34 8,889 7,530 3,456 9.69 357 1975 333,767.54 279,656 236,914 110,204 9.70 11,361 1976 232,872.00 194,253 164,564 77,623 9.71 7,994 1977 165,145.99 137,116 116,160 55,592 9.72 5,719 1978 19,672.04 16,249 13,766 6,693 9.74 687 1981 336.14 273 231 118 9.77 12 1982 17,780.92 14,364 12,169 6,324 9.78 647 1983 7,767.47 6,236 5,283 2,795 9.79 285 1989 5,374.15 4,121 3,491 2,098 9.84 213 1990 167,216.40 127,060 107,640 66,265 9.84 6,734 1991 4,713.51 3,546 3,004 1,898 9.85 193 1992 58,469.86 43,510 36,860 23,949 9.86 2,429 1993 43,329.88 31,890 27,016 18,047 9.86 1,830 1994 77,373.78 56,240 47,644 32,824 9.87 3,326 1997 14,057.11 9,790 8,294 6,326 9.89 640 1999 31,009.38 20,859 17,671 14,579 9.90 1,473 2001 7,407.53 4,780 4,049 3,654 9.91 369 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 958 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 2002 129,499.25 81,610 69,137 65,542 9.91 6,614 2004 9,804.85 5,839 4,947 5,250 9.92 529 2007 56,368.04 29,933 25,358 33,265 9.93 3,350 2014 22,347.59 6,010 5,091 18,150 9.95 1,824 2016 126,672.24 17,143 14,523 117,216 9.96 11,769 2,832,890.24 2,237,953 1,895,910 1,050,296 108,544 DAVE JOHNSTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 1960 393,107.00 346,346 293,411 115,420 9.43 12,240 1961 511,237.87 449,292 380,623 151,064 9.45 15,986 1964 90,656.73 79,008 66,933 27,350 9.52 2,873 1965 877.17 762 646 267 9.54 28 1966 1,811.11 1,569 1,329 554 9.56 58 1967 7,470.76 6,451 5,465 2,305 9.58 241 1968 2,556.37 2,201 1,865 794 9.59 83 1969 2,347.97 2,014 1,706 736 9.61 77 1970 1,490.37 1,274 1,079 471 9.63 49 1972 1,049.73 891 755 337 9.66 35 1974 10,564.33 8,889 7,530 3,456 9.69 357 1975 348,319.65 291,849 247,244 115,009 9.70 11,857 1976 239,107.00 199,454 168,970 79,701 9.71 8,208 1977 165,145.99 137,116 116,160 55,592 9.72 5,719 1978 19,672.04 16,249 13,766 6,693 9.74 687 1981 336.14 273 231 118 9.77 12 1982 17,780.92 14,364 12,169 6,324 9.78 647 1983 52,563.45 42,197 35,748 18,918 9.79 1,932 1989 5,374.15 4,121 3,491 2,098 9.84 213 1990 168,817.05 128,277 108,671 66,898 9.84 6,799 1991 4,713.51 3,546 3,004 1,898 9.85 193 1992 139,094.18 103,506 87,686 56,972 9.86 5,778 1993 6,492.90 4,779 4,049 2,704 9.86 274 1994 232,323.33 168,866 143,057 98,559 9.87 9,986 1999 31,009.38 20,859 17,671 14,579 9.90 1,473 2000 24,251.12 15,997 13,552 11,669 9.90 1,179 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 959 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -4 2001 15,311.89 9,880 8,370 7,554 9.91 762 2002 129,665.19 81,715 69,226 65,626 9.91 6,622 2004 8,771.11 5,223 4,425 4,697 9.92 473 2008 62,805.26 31,746 26,894 38,423 9.93 3,869 2014 713,175.33 191,782 162,471 579,232 9.95 58,214 2015 54,150.87 11,236 9,519 46,798 9.95 4,703 2017 29,823.72 1,483 1,256 29,760 9.96 2,988 3,491,873.59 2,383,215 2,018,971 1,612,578 164,615 DAVE JOHNSTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1964 1,487,926.46 1,284,274 1,087,989 444,575 9.52 46,699 1965 877.18 755 640 264 9.54 28 1967 23,020.26 19,687 16,678 7,033 9.58 734 1968 2,556.38 2,179 1,846 787 9.59 82 1969 203.79 173 147 63 9.61 7 1970 9,765.88 8,267 7,003 3,055 9.63 317 1973 13,499.00 11,298 9,571 4,333 9.67 448 1974 1,156.15 963 816 375 9.69 39 1975 348,319.64 289,042 244,866 113,904 9.70 11,743 1980 71,531.00 57,904 49,054 24,623 9.76 2,523 1981 336.14 271 230 117 9.77 12 1982 17,780.92 14,226 12,052 6,263 9.78 640 1988 74,297.83 56,927 48,226 28,300 9.83 2,879 1989 5,374.15 4,081 3,457 2,078 9.84 211 1990 16,403.89 12,345 10,458 6,438 9.84 654 1991 4,713.51 3,512 2,975 1,880 9.85 191 1992 423,733.23 312,285 264,556 171,889 9.86 17,433 1993 6,492.89 4,733 4,010 2,678 9.86 272 1994 291,268.89 209,675 177,629 122,378 9.87 12,399 1996 276,068.33 193,404 163,845 120,506 9.88 12,197 1997 127,995.10 88,286 74,793 57,042 9.89 5,768 1999 202,218.44 134,721 114,131 94,154 9.90 9,511 2001 193,645.19 123,752 104,838 94,616 9.91 9,548 2002 142,753.24 89,098 75,480 71,555 9.91 7,220 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 960 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 2004 17,124.05 10,099 8,555 9,082 9.92 916 2005 12,165.73 6,942 5,881 6,650 9.92 670 2009 150,450.59 70,977 60,129 94,835 9.94 9,541 2010 9,632,659.05 4,240,707 3,592,568 6,329,071 9.94 636,727 2011 897,077.20 363,276 307,754 616,236 9.94 61,996 2012 309,433.06 112,660 95,441 223,275 9.95 22,440 2016 11,183.54 1,499 1,270 10,249 9.96 1,029 2017 16,426.10 809 685 16,234 9.96 1,630 14,788,456.81 7,728,827 6,547,573 8,684,538 876,504 DAVE JOHNSTON UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1972 3,251,521.03 2,731,901 2,314,364 1,034,702 9.66 107,112 1973 25,081.07 20,991 17,783 8,051 9.67 833 1974 2,701.87 2,252 1,908 875 9.69 90 1975 12,332.86 10,234 8,670 4,033 9.70 416 1976 3,225.09 2,664 2,257 1,065 9.71 110 1977 2,552.17 2,099 1,778 851 9.72 88 1978 35,744.75 29,241 24,772 12,045 9.74 1,237 1981 336.14 271 230 117 9.77 12 1982 17,780.93 14,226 12,052 6,263 9.78 640 1990 41,390.43 31,148 26,387 16,245 9.84 1,651 1991 150,080.70 111,812 94,723 59,860 9.85 6,077 1992 74,054.03 54,577 46,236 30,040 9.86 3,047 1993 80,361.81 58,577 49,624 33,148 9.86 3,362 1994 51,356.21 36,970 31,320 21,577 9.87 2,186 1995 889,705.73 632,039 535,440 380,957 9.88 38,558 1997 45,104.67 31,111 26,356 20,102 9.89 2,033 1998 112,144.37 76,103 64,472 51,037 9.89 5,160 1999 31,009.39 20,659 17,502 14,438 9.90 1,458 2001 25,912.13 16,559 14,028 12,661 9.91 1,278 2003 177,258.96 107,673 91,217 91,360 9.92 9,210 2005 62,784.25 35,823 30,348 34,320 9.92 3,460 2006 63,197.07 34,704 29,400 35,693 9.93 3,594 2008 269,115.29 134,719 114,129 163,060 9.93 16,421 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 961 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 2009 68,736.77 32,427 27,471 43,328 9.94 4,359 2010 38,585.74 16,987 14,391 25,353 9.94 2,551 2012 7,073,176.25 2,575,233 2,181,641 5,103,731 9.95 512,938 2013 1,631,983.70 520,269 440,752 1,240,191 9.95 124,642 2016 42,469.66 5,692 4,822 38,922 9.96 3,908 2017 125,744.31 6,191 5,245 124,272 9.96 12,477 14,405,447.38 7,353,152 6,229,315 8,608,296 868,908 DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1971 2,912.45 2,457 2,081 918 9.64 95 1975 75,153.49 62,364 52,832 24,576 9.70 2,534 1990 488,866.34 367,896 311,668 191,865 9.84 19,498 1991 43,859.86 32,676 27,682 17,494 9.85 1,776 1994 31,258.51 22,502 19,063 13,133 9.87 1,331 1997 4,779.95 3,297 2,793 2,130 9.89 215 2002 13,710.42 8,557 7,249 6,873 9.91 694 2003 35,210.32 21,388 18,119 18,148 9.92 1,829 2004 10,681.35 6,300 5,337 5,665 9.92 571 2006 93,181.12 51,170 43,349 52,627 9.93 5,300 2007 15,034.78 7,907 6,699 8,787 9.93 885 2008 66,084.76 33,082 28,026 40,041 9.93 4,032 2009 61,855.92 29,181 24,721 38,991 9.94 3,923 2010 25,354,091.39 11,161,951 9,455,988 16,658,726 9.94 1,675,928 2012 38,307.41 13,947 11,815 27,641 9.95 2,778 2013 34,138.11 10,883 9,220 25,943 9.95 2,607 2014 436,829.27 116,339 98,558 351,376 9.95 35,314 2015 149,742.17 30,773 26,070 128,165 9.95 12,881 2016 647,460.57 86,782 73,518 593,366 9.96 59,575 2017 26,987.32 1,329 1,126 26,671 9.96 2,678 27,630,145.51 12,070,781 10,225,915 18,233,135 1,834,444 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 962 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 1951 642,552.25 602,276 738,935 1953 727.51 678 837 1955 16,561.14 15,326 19,045 1958 5,231.67 4,791 6,016 1959 8,580.91 7,830 9,868 1970 15,876.87 13,816 18,258 1971 559.08 484 643 1973 13,301.89 11,392 15,297 1975 10,640.66 9,004 12,237 1976 2,531.38 2,129 2,896 15 14.31 1 1979 81,495.19 67,145 91,331 2,389 14.39 166 1980 56,644.85 46,321 63,006 2,136 14.42 148 1981 20,073.53 16,290 22,158 927 14.44 64 1982 18,694.15 15,049 20,470 1,029 14.46 71 1983 1,857.24 1,482 2,016 120 14.49 8 1985 731.03 573 779 61 14.53 4 1986 23,189.75 17,988 24,467 2,201 14.55 151 1994 259,363.75 181,270 246,563 51,705 14.69 3,520 1995 34,192.18 23,498 31,962 7,359 14.70 501 1996 36,533.30 24,653 33,533 8,480 14.71 576 1999 32,692.05 20,679 28,128 9,468 14.75 642 2004 44,528.59 24,170 32,876 18,332 14.80 1,239 2009 49,370.72 20,450 27,816 28,960 14.85 1,950 2012 18,692.15 5,742 7,810 13,686 14.87 920 1,394,621.84 1,133,036 1,456,947 146,868 9,961 GADSBY UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 1952 853,448.92 797,451 981,466 1957 2,696.66 2,478 3,101 1958 5,059.04 4,633 5,818 1959 5,240.55 4,782 6,027 1964 14,298.39 12,794 16,443 1969 1,756.89 1,537 2,020 1970 2,568.19 2,235 2,953 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 963 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -15 1974 2,707.01 2,304 3,113 1976 1,223.94 1,029 1,408 1978 4,570.50 3,793 5,256 1979 69,023.60 56,870 79,377 1980 19,415.02 15,876 22,327 1981 7,379.01 5,988 8,486 1983 2,360.38 1,883 2,672 42 14.49 3 1994 311,382.11 217,625 308,812 49,277 14.69 3,354 2004 43,346.23 23,528 33,386 16,462 14.80 1,112 2010 28,414.15 10,858 15,408 17,269 14.85 1,163 2012 18,686.55 5,740 8,145 13,344 14.87 897 2017 13,147.15 481 683 14,437 14.90 969 1,406,724.29 1,171,885 1,506,902 110,831 7,498 GADSBY UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -14 1955 758,665.01 695,959 864,878 1956 552.56 505 630 1957 1,226.81 1,118 1,399 1958 10,338.80 9,386 11,786 1959 7,670.62 6,939 8,745 1973 14,070.97 11,946 15,747 294 14.21 21 1976 1,710.30 1,426 1,880 70 14.31 5 1977 2,119.93 1,756 2,315 102 14.34 7 1978 2,019.47 1,661 2,189 113 14.36 8 1979 97,695.81 79,793 105,180 6,194 14.39 430 1980 61,150.32 49,570 65,341 4,370 14.42 303 1981 8,644.22 6,954 9,166 688 14.44 48 1983 2,772.47 2,193 2,891 270 14.49 19 1990 26,856.68 19,731 26,009 4,608 14.62 315 1992 465,011.73 332,317 438,045 92,068 14.66 6,280 1993 63,096.93 44,437 58,575 13,356 14.67 910 1994 8,012.64 5,551 7,317 1,817 14.69 124 1996 172,160.80 115,167 151,808 44,455 14.71 3,022 1998 14,775.70 9,483 12,500 4,344 14.74 295 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 964 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -14 2011 719,406.31 247,152 325,785 494,339 14.86 33,266 2012 18,686.56 5,691 7,502 13,801 14.87 928 2014 55,891.40 12,021 15,846 47,871 14.88 3,217 2,512,536.04 1,660,756 2,135,531 728,760 49,198 GADSBY COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -14 1955 66,552.86 61,052 75,870 1966 13,667.18 12,019 15,477 103 13.94 7 1971 17,767.62 15,251 19,639 616 14.14 44 1979 31,338.48 25,596 32,961 2,765 14.39 192 1980 83,804.89 67,935 87,483 8,055 14.42 559 1987 15,648.06 11,906 15,332 2,507 14.57 172 1991 18,942.75 13,732 17,683 3,911 14.64 267 1992 64,122.22 45,825 59,011 14,089 14.66 961 1994 231,443.82 160,350 206,489 57,357 14.69 3,904 1996 298,956.48 199,988 257,533 83,278 14.71 5,661 1997 5,161.24 3,383 4,356 1,527 14.73 104 1998 76,315.69 48,981 63,075 23,925 14.74 1,623 1999 60,742.03 38,087 49,046 20,200 14.75 1,369 2004 53,077.44 28,559 36,777 23,732 14.80 1,604 2005 49,447.58 25,530 32,876 23,494 14.81 1,586 2008 4,045.47 1,781 2,293 2,318 14.84 156 2009 30,492.31 12,521 16,124 18,637 14.85 1,255 2010 1,619,644.26 613,520 790,055 1,056,340 14.85 71,134 2012 21,215.00 6,461 8,320 15,865 14.87 1,067 2013 200,527.26 52,654 67,805 160,796 14.87 10,813 2014 145,504.80 31,294 40,299 125,577 14.88 8,439 3,108,417.44 1,476,425 1,898,504 1,645,092 110,917 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 965 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HAYDEN UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1965 644,869.15 524,687 521,549 136,218 12.19 11,175 1980 2,900.00 2,187 2,174 784 12.57 62 1982 92,511.00 68,750 68,339 26,022 12.61 2,064 1983 11,550.00 8,520 8,469 3,312 12.62 262 1985 1,223.00 887 882 366 12.66 29 1987 1,213.00 864 859 378 12.69 30 1990 11,263.00 7,766 7,720 3,769 12.73 296 1991 16,419.00 11,188 11,121 5,626 12.74 442 1993 66,599.34 44,203 43,939 23,993 12.76 1,880 1997 6,724.88 4,181 4,156 2,703 12.80 211 1998 90,365.69 55,090 54,760 37,413 12.81 2,921 1999 9,621.63 5,741 5,707 4,107 12.82 320 2009 35,321.85 14,194 14,109 21,919 12.89 1,700 2012 15,007.93 4,541 4,514 10,794 12.90 837 2014 9,051.86 1,956 1,944 7,289 12.91 565 2017 11,325.15 422 419 11,132 12.93 861 1,025,966.48 755,177 750,660 295,826 23,655 HAYDEN UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1976 1,171,578.18 905,698 900,281 294,729 12.49 23,597 1979 231.00 175 174 62 12.55 5 1982 82,416.00 61,248 60,882 23,183 12.61 1,838 1987 624.00 444 441 195 12.69 15 1989 3,153.00 2,199 2,186 1,030 12.71 81 1991 2,252.00 1,535 1,526 771 12.74 61 1993 35,354.20 23,465 23,325 12,737 12.76 998 1999 11,596.55 6,919 6,878 4,951 12.82 386 2008 11,163.76 4,792 4,763 6,624 12.88 514 2009 5,853.98 2,352 2,338 3,633 12.89 282 2010 7,239.94 2,693 2,677 4,708 12.89 365 2017 438.14 16 16 431 12.93 33 1,331,900.75 1,011,536 1,005,486 353,053 28,175 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 966 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HAYDEN COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1965 86,911.29 70,714 70,291 18,359 12.19 1,506 1976 55,294.34 42,746 42,490 13,910 12.49 1,114 1982 19,110.00 14,202 14,117 5,375 12.61 426 1986 451.00 324 322 138 12.67 11 1988 716.00 505 502 228 12.70 18 1989 430.00 300 298 140 12.71 11 1990 31,806.00 21,931 21,800 10,642 12.73 836 1991 2,988.00 2,036 2,024 1,024 12.74 80 1993 8,057.65 5,348 5,316 2,903 12.76 228 1999 310.70 185 184 133 12.82 10 206,074.98 158,291 157,344 52,852 4,240 HUNTER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -7 1978 24,286,426.68 15,955,956 14,092,112 11,894,365 22.97 517,822 1984 50,773.26 31,135 27,498 26,829 23.42 1,146 1987 159,868.55 94,014 83,032 88,027 23.61 3,728 1989 51,665.66 29,444 26,005 29,278 23.72 1,234 1997 54,814.98 26,388 23,306 35,346 24.10 1,467 2001 238,525.37 101,303 89,470 165,753 24.25 6,835 2003 76,671.84 30,054 26,543 55,496 24.32 2,282 2004 88,672.16 33,189 29,312 65,567 24.35 2,693 2005 79,026.60 28,124 24,839 59,720 24.38 2,450 2007 57,793.06 18,234 16,104 45,735 24.44 1,871 2008 20,040.34 5,893 5,205 16,239 24.46 664 2009 19,408.24 5,252 4,639 16,128 24.49 659 2010 1,581,667.24 389,604 344,094 1,348,290 24.51 55,010 2011 57,138.50 12,568 11,100 50,038 24.54 2,039 2012 12,757.50 2,453 2,166 11,484 24.56 468 2014 7,188,088.82 941,179 831,238 6,860,017 24.60 278,862 34,023,338.80 17,704,790 15,636,661 20,768,312 879,230 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 967 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -7 1980 14,028,298.01 9,024,330 7,970,182 7,040,097 23.13 304,371 1986 9,000.88 5,371 4,744 4,887 23.55 208 1987 15,908.83 9,356 8,263 8,759 23.61 371 1989 6,270.72 3,574 3,157 3,553 23.72 150 1991 30,006.59 16,512 14,583 17,524 23.83 735 1995 16,349.18 8,277 7,310 10,183 24.02 424 1997 133,769.13 64,396 56,874 86,259 24.10 3,579 2002 78,047.53 31,883 28,159 55,352 24.29 2,279 2004 51,301.78 19,202 16,959 37,934 24.35 1,558 2005 78,646.38 27,989 24,720 59,432 24.38 2,438 2006 208,020.31 69,964 61,791 160,790 24.41 6,587 2007 35,460.64 11,188 9,881 28,062 24.44 1,148 2008 117,481.91 34,548 30,512 95,193 24.46 3,892 2009 53,604.53 14,506 12,812 44,545 24.49 1,819 2011 1,317,275.26 289,748 255,902 1,153,583 24.54 47,008 2013 68,690.28 11,181 9,875 63,624 24.58 2,588 2015 395,290.61 38,282 33,810 389,151 24.62 15,806 2017 62,442.98 1,302 1,150 65,664 24.66 2,663 16,705,865.55 9,681,609 8,550,683 9,324,593 397,624 HUNTER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -7 1983 50,899,664.72 31,615,019 27,922,011 26,540,630 23.35 1,136,644 1986 54,910.49 32,765 28,938 29,817 23.55 1,266 2002 201,814.72 82,442 72,812 143,130 24.29 5,893 2005 20,209.09 7,192 6,352 15,272 24.38 626 2007 344,282.66 108,621 95,933 272,450 24.44 11,148 2008 7,133.08 2,098 1,853 5,779 24.46 236 2009 236,718.52 64,057 56,574 196,714 24.49 8,032 2010 119,448.65 29,423 25,986 101,824 24.51 4,154 2012 1,270,347.22 244,248 215,717 1,143,555 24.56 46,562 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 968 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -7 2014 228,176.98 29,877 26,387 217,762 24.60 8,852 2016 1,008,010.37 60,724 53,631 1,024,940 24.64 41,597 2017 263,290.31 5,488 4,847 276,874 24.66 11,228 54,654,006.81 32,281,954 28,511,040 29,968,747 1,276,238 HUNTER UNITS 1 AND 2 COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -6 1979 655.74 422 373 322 23.05 14 1980 32,695.59 20,836 18,402 16,255 23.13 703 1981 840.32 529 467 424 23.21 18 1983 17,908.89 11,020 9,733 9,251 23.35 396 2017 49,712.83 1,027 907 51,789 24.66 2,100 101,813.37 33,834 29,882 78,040 3,231 HUNTER UNITS 1, 2 AND 3 COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -6 1987 2,054.67 1,197 1,057 1,121 23.61 47 1991 29,361.80 16,006 14,136 16,987 23.83 713 1992 25,294.60 13,528 11,948 14,864 23.88 622 1994 47,110.05 24,173 21,349 28,587 23.97 1,193 1996 48,453.87 23,715 20,945 30,416 24.06 1,264 1997 24,207.94 11,545 10,196 15,464 24.10 642 2000 61,754.08 26,903 23,760 41,699 24.22 1,722 2002 45,887.66 18,570 16,401 32,240 24.29 1,327 2003 21,809.04 8,469 7,480 15,638 24.32 643 2004 344,140.27 127,603 112,698 252,091 24.35 10,353 2005 124,600.41 43,929 38,798 93,279 24.38 3,826 2006 212,676.30 70,862 62,585 162,852 24.41 6,672 2007 130,468.38 40,778 36,015 102,282 24.44 4,185 2008 84,654.91 24,662 21,781 67,953 24.46 2,778 2009 63,946.19 17,142 15,140 52,643 24.49 2,150 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 969 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNITS 1, 2 AND 3 COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -6 2010 96,701.49 23,597 20,841 81,663 24.51 3,332 2011 30,625.37 6,673 5,894 26,569 24.54 1,083 2012 20,482.81 3,901 3,445 18,266 24.56 744 2014 72,763.05 9,438 8,336 68,793 24.60 2,796 2017 133,041.10 2,747 2,426 138,597 24.66 5,620 1,620,033.99 515,438 455,229 1,262,007 51,712 HUNTINGTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -7 1977 15,192,522.61 11,036,848 9,917,399 6,338,601 17.87 354,706 1980 73,839.23 52,281 46,978 32,030 18.01 1,778 1981 2,711.80 1,903 1,710 1,192 18.05 66 1983 24,177.17 16,628 14,941 10,928 18.13 603 1986 45,381.20 30,192 27,130 21,428 18.23 1,175 1987 193,510.13 127,130 114,235 92,820 18.27 5,080 1989 49,273.59 31,525 28,327 24,395 18.33 1,331 1990 80,411.96 50,700 45,558 40,483 18.36 2,205 1991 17,317.35 10,756 9,665 8,865 18.38 482 1994 130,862.50 77,162 69,336 70,687 18.46 3,829 1996 44,089.27 24,951 22,420 24,755 18.51 1,337 1997 106,200.36 58,772 52,811 60,824 18.53 3,282 2001 193,148.89 95,702 85,995 120,674 18.61 6,484 2002 42,879.04 20,539 18,456 27,425 18.63 1,472 2004 207,475.58 91,894 82,573 139,426 18.66 7,472 2005 634,020.98 268,152 240,954 437,449 18.68 23,418 2006 134,627.32 54,127 48,637 95,414 18.69 5,105 2008 127,373.94 45,267 40,676 95,614 18.72 5,108 2009 100,234.06 33,003 29,656 77,595 18.74 4,141 2010 815,584.54 245,990 221,040 651,636 18.75 34,754 2011 947,957.64 257,717 231,577 782,737 18.76 41,724 2013 11,331.45 2,314 2,079 10,045 18.78 535 2014 858,724.94 142,539 128,082 790,754 18.79 42,084 20,033,655.55 12,776,092 11,480,234 9,955,777 548,171 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 970 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -7 1974 7,647,657.29 5,682,925 5,106,515 3,076,478 17.72 173,616 1979 5,971.89 4,266 3,833 2,557 17.97 142 1980 70,549.73 49,952 44,885 30,603 18.01 1,699 1982 33,454.01 23,244 20,886 14,909 18.09 824 1984 6,937.47 4,722 4,243 3,180 18.16 175 1987 343,819.95 225,879 202,968 164,919 18.27 9,027 1988 166,691.02 108,105 97,140 81,219 18.30 4,438 1989 29,454.22 18,845 16,934 14,582 18.33 796 1990 215,289.01 135,741 121,973 108,386 18.36 5,903 1991 22,582.62 14,026 12,603 11,560 18.38 629 1992 25,356.39 15,494 13,922 13,209 18.41 717 1993 180,676.62 108,486 97,482 95,842 18.44 5,198 1994 109,613.66 64,633 58,077 59,209 18.46 3,207 1997 86,996.14 48,144 43,261 49,825 18.53 2,689 2003 742,168.42 342,313 307,593 486,527 18.65 26,087 2004 140,457.62 62,211 55,901 94,389 18.66 5,058 2006 12,712,858.56 5,111,237 4,592,813 9,009,946 18.69 482,073 2007 102,411.62 38,858 34,917 74,664 18.71 3,991 2008 131,062.78 46,578 41,854 98,384 18.72 5,256 2009 95,492.02 31,442 28,253 73,924 18.74 3,945 2010 642,560.39 193,804 174,147 513,393 18.75 27,381 2011 48,449.80 13,172 11,836 40,005 18.76 2,132 2013 60,660.21 12,389 11,132 53,774 18.78 2,863 2014 135,870.43 22,553 20,265 125,116 18.79 6,659 2017 23,210.08 643 578 24,257 18.82 1,289 23,780,251.95 12,379,662 11,124,013 14,320,857 775,794 HUNTINGTON COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -6 1974 30,039.55 22,114 19,871 11,971 17.72 676 1981 2,485.86 1,728 1,553 1,082 18.05 60 1982 20,176.52 13,888 12,479 8,908 18.09 492 1984 34,309.06 23,135 20,788 15,579 18.16 858 1985 20,512.65 13,677 12,290 9,454 18.20 519 1987 3,692.71 2,403 2,159 1,755 18.27 96 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 971 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -6 1989 6,306.36 3,997 3,592 3,093 18.33 169 1990 43,932.64 27,441 24,658 21,911 18.36 1,193 1992 97,966.54 59,301 53,286 50,558 18.41 2,746 1994 217,831.77 127,243 114,337 116,565 18.46 6,314 1997 16,433.40 9,009 8,095 9,324 18.53 503 1998 2,104.07 1,126 1,012 1,219 18.55 66 1999 151,700.73 79,059 71,040 89,763 18.57 4,834 2002 102,785.09 48,775 43,828 65,124 18.63 3,496 2004 72,678.25 31,890 28,655 48,384 18.66 2,593 2005 55,266.77 23,156 20,807 37,775 18.68 2,022 2006 35,450.14 14,120 12,688 24,889 18.69 1,332 2010 1,906,573.35 569,670 511,889 1,509,079 18.75 80,484 2011 483,866.53 130,317 117,099 395,799 18.76 21,098 2012 149,160.23 35,375 31,787 126,323 18.77 6,730 2015 203,691.49 25,074 22,531 193,382 18.80 10,286 2016 111,667.73 8,634 7,758 110,610 18.81 5,880 2017 72,474.94 1,988 1,786 75,037 18.82 3,987 3,841,106.38 1,273,120 1,143,989 2,927,584 156,434 JIM BRIDGER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -5 1974 9,407,433.91 7,846,336 6,945,530 2,932,276 10.61 276,369 1977 649.00 533 472 210 10.66 20 1978 6,105.00 4,990 4,417 1,993 10.68 187 1979 4,140.00 3,365 2,979 1,368 10.69 128 1990 5,941.47 4,438 3,928 2,310 10.81 214 1994 4,847.04 3,454 3,057 2,032 10.84 187 1995 4,730.35 3,323 2,941 2,025 10.85 187 1997 15,961.16 10,867 9,619 7,140 10.86 657 2005 31,359.27 17,449 15,446 17,481 10.91 1,602 2006 362,283.95 193,790 171,542 208,856 10.91 19,144 2007 44,629.28 22,802 20,184 26,677 10.92 2,443 2010 647,882.42 274,852 243,297 436,979 10.93 39,980 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 972 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -5 2011 52,970.48 20,601 18,236 37,383 10.93 3,420 2014 203,686.58 51,500 45,587 168,283 10.94 15,382 2017 38,835.65 1,781 1,577 39,201 10.95 3,580 10,831,455.56 8,460,081 7,488,813 3,884,215 363,500 JIM BRIDGER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -6 1975 8,046,638.14 6,276,386 5,555,819 2,973,617 14.28 208,236 1977 648.00 499 442 245 14.34 17 1978 6,105.00 4,670 4,134 2,337 14.36 163 1979 4,140.00 3,144 2,783 1,605 14.39 112 1980 204.00 154 136 80 14.42 6 1982 5,502.00 4,082 3,613 2,219 14.46 153 1984 311.00 227 201 129 14.51 9 1989 14,661.00 10,137 8,973 6,567 14.61 449 1990 32,698.74 22,337 19,773 14,888 14.62 1,018 1994 4,847.04 3,122 2,764 2,374 14.69 162 1995 4,730.36 2,996 2,652 2,362 14.70 161 2005 331,136.88 158,970 140,719 210,286 14.81 14,199 2006 45,231.87 20,732 18,352 29,594 14.82 1,997 2007 9,830.23 4,276 3,785 6,635 14.83 447 2009 157,254.21 60,040 53,147 113,542 14.85 7,646 2010 46,015.81 16,208 14,347 34,430 14.85 2,319 2011 50,107.55 16,006 14,168 38,946 14.86 2,621 2013 58,087.48 14,182 12,554 49,019 14.87 3,297 2014 122,815.01 24,560 21,740 108,444 14.88 7,288 2017 242,891.90 8,198 7,257 250,209 14.90 16,793 9,183,856.22 6,650,926 5,887,360 3,847,528 267,093 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 973 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -6 1976 6,468,964.08 4,618,944 4,088,662 2,768,440 18.68 148,203 1977 648.00 459 406 281 18.74 15 1978 6,105.00 4,287 3,795 2,676 18.79 142 1979 4,140.00 2,881 2,550 1,838 18.84 98 1980 204.00 141 125 91 18.89 5 1990 5,941.46 3,635 3,218 3,080 19.28 160 1994 4,847.04 2,767 2,449 2,689 19.39 139 1995 4,730.37 2,646 2,342 2,672 19.42 138 2001 25,097.49 11,986 10,610 15,993 19.56 818 2003 37,790.67 16,781 14,854 25,204 19.60 1,286 2004 21,690.59 9,230 8,170 14,822 19.62 755 2005 23,732.48 9,639 8,532 16,624 19.64 846 2007 311,780.00 113,364 100,349 230,138 19.67 11,700 2008 82,992.37 28,221 24,981 62,991 19.69 3,199 2010 99,175.89 28,544 25,267 79,859 19.72 4,050 2011 581,245.02 150,549 133,265 482,855 19.73 24,473 2015 68,570.10 8,040 7,117 65,567 19.78 3,315 2016 17,178.60 1,267 1,122 17,088 19.79 863 7,764,833.16 5,013,381 4,437,815 3,792,908 200,205 JIM BRIDGER UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -6 1979 15,534,001.58 10,811,274 9,570,074 6,895,968 18.84 366,028 1980 204.00 141 125 91 18.89 5 1982 5,502.00 3,720 3,293 2,539 18.98 134 1984 311.00 206 182 147 19.06 8 1990 5,941.46 3,635 3,218 3,080 19.28 160 1994 4,847.04 2,767 2,449 2,689 19.39 139 1995 29,939.51 16,748 14,825 16,911 19.42 871 2003 43,825.21 19,460 17,226 29,229 19.60 1,491 2004 227,146.62 96,662 85,565 155,211 19.62 7,911 2005 15,393.90 6,252 5,534 10,783 19.64 549 2007 46,535.39 16,920 14,977 34,350 19.67 1,746 2008 151,532.93 51,528 45,612 115,013 19.69 5,841 2009 80,015.29 25,206 22,312 62,504 19.70 3,173 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 974 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -6 2010 27,919.19 8,035 7,113 22,482 19.72 1,140 2012 489,897.87 111,705 98,881 420,411 19.74 21,297 2016 132,172.06 9,748 8,629 131,474 19.79 6,643 16,795,185.05 11,184,007 9,900,015 7,902,881 417,136 JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -6 1974 1,269,627.00 920,490 814,812 530,992 18.57 28,594 1975 525,862.00 378,367 334,928 222,486 18.63 11,942 1976 7,345,983.20 5,245,150 4,642,975 3,143,767 18.68 168,296 1977 594.00 421 373 257 18.74 14 1978 458.00 322 285 200 18.79 11 1979 874,973.08 608,959 539,047 388,425 18.84 20,617 1981 9,576.00 6,541 5,790 4,361 18.93 230 1982 27,963.00 18,908 16,737 12,904 18.98 680 1984 53,039.00 35,106 31,076 25,146 19.06 1,319 1986 8,892.00 5,748 5,088 4,337 19.14 227 1989 18,392.00 11,422 10,111 9,385 19.24 488 1994 2,423.53 1,384 1,225 1,344 19.39 69 1996 13,898.97 7,606 6,733 8,000 19.45 411 1999 26,174.58 13,283 11,758 15,987 19.52 819 2003 20,178.13 8,960 7,931 13,457 19.60 687 2004 13,317.31 5,667 5,016 9,100 19.62 464 2005 556,368.60 225,975 200,032 389,719 19.64 19,843 2006 223,525.07 86,214 76,316 160,620 19.65 8,174 2007 650,850.94 236,650 209,481 480,421 19.67 24,424 2008 506,311.55 172,170 152,404 384,286 19.69 19,517 2009 285,005.87 89,780 79,473 222,634 19.70 11,301 2010 161,286.77 46,420 41,091 129,873 19.72 6,586 2011 199,937.82 51,786 45,841 166,093 19.73 8,418 2012 28,585.82 6,518 5,770 24,531 19.74 1,243 2013 492,324.59 95,397 84,445 437,419 19.76 22,137 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 975 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -6 2014 147,331.55 23,146 20,489 135,683 19.77 6,863 2015 14,681.32 1,721 1,523 14,039 19.78 710 2017 3,111,700.93 79,656 70,511 3,227,892 19.80 163,025 16,589,262.63 8,383,767 7,421,260 10,163,358 527,109 NAUGHTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1963 1,378,866.62 1,225,442 998,056 504,909 11.26 44,841 1972 13,162.87 11,298 9,202 5,146 11.49 448 1975 18,121.81 15,331 12,486 7,267 11.55 629 1978 365,574.75 304,177 247,736 150,741 11.61 12,984 1979 149,457.58 123,635 100,694 62,215 11.62 5,354 1981 4,629.53 3,780 3,079 1,968 11.66 169 1982 6,233.05 5,055 4,117 2,677 11.67 229 1983 34,481.71 27,764 22,612 14,973 11.68 1,282 1985 15,982.46 12,668 10,317 7,103 11.71 607 1986 71,218.22 55,977 45,590 32,038 11.72 2,734 1987 8,831.77 6,878 5,602 4,025 11.74 343 1990 82,656.96 62,466 50,875 39,221 11.77 3,332 1991 61,774.99 46,155 37,591 29,744 11.78 2,525 1992 71,022.80 52,429 42,701 34,714 11.79 2,944 1993 38,566.57 28,104 22,889 19,148 11.80 1,623 1995 79,785.42 56,491 46,009 40,957 11.82 3,465 1997 49,290.63 33,765 27,500 26,227 11.83 2,217 1998 38,486.73 25,871 21,071 20,880 11.84 1,764 1999 59,875.71 39,433 32,116 33,148 11.85 2,797 2000 186,392.87 120,050 97,774 105,394 11.86 8,887 2001 345,071.53 216,981 176,719 199,409 11.86 16,814 2002 60,864.53 37,252 30,340 36,003 11.87 3,033 2003 65,961.60 39,184 31,913 39,985 11.88 3,366 2004 333,863.64 192,011 156,383 207,529 11.88 17,469 2006 534,623.42 284,214 231,477 351,263 11.89 29,543 2007 97,778.32 49,551 40,357 66,222 11.90 5,565 2009 20,675.93 9,308 7,581 14,956 11.91 1,256 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 976 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 2012 15,885,824.91 5,426,000 4,419,183 12,896,367 11.92 1,081,910 2014 262,392.79 64,300 52,369 233,639 11.93 19,584 2017 621,909.29 26,722 21,764 656,118 11.94 54,951 20,963,379.01 8,602,292 7,006,100 15,843,983 1,332,665 NAUGHTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -8 1968 1,648,463.20 1,425,696 1,161,152 619,188 11.40 54,315 1976 282,016.86 235,140 191,509 113,069 11.57 9,773 1979 138,200.44 113,274 92,256 57,001 11.62 4,905 1980 3,066.99 2,498 2,034 1,278 11.64 110 1981 4,426.42 3,581 2,917 1,864 11.66 160 1982 26,687.54 21,445 17,466 11,357 11.67 973 1988 7,975.90 6,097 4,966 3,648 11.75 310 1989 3,298.10 2,496 2,033 1,529 11.76 130 1990 71,708.86 53,695 43,732 33,714 11.77 2,864 1992 47,790.85 34,956 28,470 23,144 11.79 1,963 1993 19,032.15 13,742 11,192 9,363 11.80 793 1995 77,060.80 54,061 44,030 39,196 11.82 3,316 2001 101,543.15 63,264 51,525 58,142 11.86 4,902 2002 101,339.76 61,456 50,053 59,394 11.87 5,004 2003 454,510.73 267,525 217,885 272,987 11.88 22,979 2004 172,713.01 98,419 80,157 106,373 11.88 8,954 2005 40,719.45 22,352 18,204 25,773 11.89 2,168 2006 1,233,308.81 649,630 529,088 802,885 11.89 67,526 2009 32,500.15 14,497 11,807 23,293 11.91 1,956 2010 98,338.22 40,734 33,176 73,030 11.91 6,132 2011 23,883,684.23 9,029,322 7,353,893 18,440,486 11.92 1,547,021 2014 106,399.08 25,834 21,040 93,871 11.93 7,868 2015 146,559.08 27,241 22,186 136,097 11.93 11,408 2016 1,440,030.10 172,677 140,636 1,414,596 11.93 118,575 2017 28,343.51 1,207 983 29,628 11.94 2,481 30,169,717.39 12,440,839 10,132,389 22,450,906 1,886,586 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 977 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -8 1971 3,890,976.30 3,323,647 2,706,930 1,495,324 11.47 130,368 1975 7,004.61 5,871 4,782 2,783 11.55 241 1979 132,761.33 108,816 88,625 54,758 11.62 4,712 1980 3,431.99 2,795 2,276 1,430 11.64 123 1981 3,522,981.01 2,849,924 2,321,109 1,483,711 11.66 127,248 1982 47,543.68 38,203 31,114 20,233 11.67 1,734 1983 14,840.48 11,840 9,643 6,385 11.68 547 1984 13,834.73 10,951 8,919 6,023 11.70 515 1986 25,750.00 20,054 16,333 11,477 11.72 979 1987 10,288.26 7,939 6,466 4,645 11.74 396 1988 92,014.01 70,336 57,285 42,090 11.75 3,582 1990 119,966.44 89,830 73,162 56,402 11.77 4,792 1991 1,299.08 962 783 620 11.78 53 1993 34,041.99 24,579 20,018 16,747 11.80 1,419 1996 74,505.90 51,427 41,885 38,582 11.83 3,261 1999 44,302.47 28,909 23,545 24,302 11.85 2,051 2001 53,067.40 33,063 26,928 30,385 11.86 2,562 2003 160,774.05 94,632 77,073 96,563 11.88 8,128 2004 164,212.49 93,575 76,212 101,138 11.88 8,513 2005 97,628.78 53,592 43,648 61,791 11.89 5,197 2006 573,390.46 302,026 245,984 373,278 11.89 31,394 2007 281,364.65 141,280 115,065 188,809 11.90 15,866 2008 57,679.32 27,442 22,350 39,944 11.90 3,357 2009 476,493.14 212,540 173,102 341,510 11.91 28,674 2011 529,420.12 200,149 163,011 408,763 11.92 34,292 2014 82,509.82 20,034 16,317 72,794 11.93 6,102 2015 927,601.22 172,411 140,419 861,390 11.93 72,204 11,439,683.73 7,996,827 6,512,982 5,841,876 498,310 NAUGHTON COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1963 88,700.09 78,831 64,204 32,480 11.26 2,885 1966 17,737.18 15,599 12,705 6,629 11.35 584 1968 393.54 344 280 149 11.40 13 1971 27,590.92 23,786 19,372 10,702 11.47 933 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 978 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -9 1974 627.87 534 435 249 11.54 22 1980 4,223.31 3,471 2,827 1,776 11.64 153 1982 127,397.90 103,317 84,146 54,718 11.67 4,689 1984 1,283.25 1,025 835 564 11.70 48 1985 246,810.08 195,625 159,326 109,697 11.71 9,368 1986 4,725.97 3,715 3,026 2,126 11.72 181 1987 76,891.95 59,883 48,771 35,041 11.74 2,985 1988 189,998.75 146,580 119,381 87,717 11.75 7,465 1990 7,983.36 6,033 4,914 3,788 11.77 322 1992 66,901.71 49,387 40,223 32,700 11.79 2,774 1996 18,846.10 13,129 10,693 9,849 11.83 833 1997 87,639.62 60,034 48,894 46,633 11.83 3,942 2003 84,174.12 50,004 40,726 51,024 11.88 4,295 2004 71,453.23 41,094 33,469 44,415 11.88 3,739 2005 460,379.61 255,057 207,730 294,084 11.89 24,734 2006 81,172.96 43,153 35,146 53,333 11.89 4,486 2007 150,682.21 76,362 62,193 102,051 11.90 8,576 2008 97,542.56 46,838 38,147 68,174 11.90 5,729 2009 232,515.68 104,674 85,251 168,191 11.91 14,122 2010 704,027.71 294,325 239,712 527,678 11.91 44,305 2011 2,849.84 1,087 885 2,221 11.92 186 2012 110,743.27 37,826 30,807 89,903 11.92 7,542 2013 93,781.93 27,833 22,668 79,554 11.92 6,674 2014 169,956.62 41,649 33,921 151,332 11.93 12,685 2016 311,214.15 37,664 30,675 308,548 11.93 25,863 2017 56,550.44 2,430 1,979 59,661 11.94 4,997 3,594,795.93 1,821,289 1,483,341 2,434,987 205,130 WYODAK PLANT INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2039 NET SALVAGE PERCENT.. -4 1978 18,294,538.98 12,214,327 11,570,966 7,455,355 20.49 363,853 1990 494,859.11 285,216 270,193 244,461 21.10 11,586 1991 51,095.06 28,960 27,435 25,704 21.14 1,216 1992 25,754.95 14,347 13,591 13,194 21.17 623 2001 25,997.66 11,552 10,944 16,094 21.45 750 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 979 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) WYODAK PLANT INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2039 NET SALVAGE PERCENT.. -4 2002 27,800.60 11,912 11,285 17,628 21.48 821 2003 25,744.17 10,604 10,045 16,728 21.50 778 2005 17,470.37 6,561 6,215 11,954 21.55 555 2006 127,062.77 45,191 42,811 89,335 21.57 4,142 2007 328,167.16 109,869 104,082 237,212 21.59 10,987 2008 31,086.09 9,712 9,200 23,129 21.61 1,070 2009 62,867.48 18,147 17,191 48,191 21.63 2,228 2010 1,107,123.74 291,928 276,551 874,857 21.64 40,428 2011 6,979,258.96 1,649,551 1,562,665 5,695,765 21.66 262,962 2012 17,212.69 3,564 3,376 14,525 21.68 670 2013 461,630.96 81,271 76,990 403,106 21.69 18,585 2014 39,280.96 5,588 5,294 35,559 21.71 1,638 2016 489,653.40 32,250 30,551 478,688 21.74 22,019 2017 14,332.20 328 311 14,595 21.75 671 28,620,937.31 14,830,878 14,049,696 15,716,079 745,582 BLUNDELL GEOTHERMAL UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -9 1984 4,300,583.16 2,927,100 2,616,131 2,071,505 19.06 108,683 1992 6,836.65 4,162 3,720 3,732 19.34 193 1994 11,750.64 6,898 6,165 6,643 19.39 343 1998 77,200.65 41,394 36,996 47,152 19.50 2,418 1999 5,831.13 3,043 2,720 3,636 19.52 186 2004 260,175.91 113,851 101,756 181,836 19.62 9,268 2005 10,041.24 4,194 3,748 7,197 19.64 366 2006 66,526.26 26,386 23,583 48,931 19.65 2,490 2009 161,893.17 52,441 46,870 129,594 19.70 6,578 2012 12,062.36 2,828 2,528 10,620 19.74 538 2015 132,503.14 15,975 14,278 130,151 19.78 6,580 5,045,404.31 3,198,272 2,858,494 2,640,997 137,643 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 980 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) BLUNDELL GEOTHERMAL UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -8 2007 2,453,737.00 909,015 812,443 1,837,593 19.67 93,421 2,453,737.00 909,015 812,443 1,837,593 93,421 BLUNDELL GEOTHERMAL STEAM FIELD INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 2014 1,033,795.62 163,944 192,313 913,848 19.77 46,224 1,033,795.62 163,944 192,313 913,848 46,224 BLUNDELL GEOTHERMAL COMMON INTERIM SURVIVOR CURVE.. IOWA 80-R2.5 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -8 2012 42,332.23 9,835 8,790 36,929 19.74 1,871 42,332.23 9,835 8,790 36,929 1,871 488,876,292.21 288,320,994 238,702,408 278,796,536 21,695,500 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.9 4.44 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 981 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CHOLLA UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 4-2025 NET SALVAGE PERCENT.. -4 1981 2,761,912.34 2,286,393 1,364,801 1,507,588 6.71 224,678 1984 18,096.83 14,786 8,826 9,995 6.74 1,483 1987 927.00 746 445 519 6.77 77 1988 15,918.79 12,736 7,602 8,953 6.77 1,322 1999 51,636.72 37,269 22,247 31,455 6.87 4,579 2004 242,806.19 159,422 95,163 157,356 6.92 22,739 2006 11,012.56 6,832 4,078 7,375 6.94 1,063 2009 873,617.78 478,613 285,695 622,867 6.98 89,236 2011 118,469.78 56,974 34,009 89,199 7.01 12,725 4,094,397.99 3,053,771 1,822,867 2,435,307 357,902 COLSTRIP GENERATING STATION INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -6 1987 23,327.36 17,650 13,228 11,499 8.95 1,285 1988 19,117.74 14,355 10,759 9,506 8.97 1,060 1989 5,897.82 4,395 3,294 2,958 8.98 329 1990 43,044.30 31,801 23,834 21,793 9.00 2,421 1992 60,638.75 43,976 32,959 31,318 9.03 3,468 1993 3,468.91 2,489 1,865 1,812 9.05 200 1994 61,732.63 43,815 32,839 32,598 9.06 3,598 1995 426.30 299 224 228 9.08 25 1996 2,958.36 2,048 1,535 1,601 9.09 176 1997 48,106.64 32,825 24,602 26,391 9.11 2,897 2000 11,888.29 7,710 5,779 6,823 9.16 745 2012 728.87 270 202 570 9.42 61 2015 77,142.70 16,313 12,226 69,545 9.51 7,313 2016 56,761.90 7,884 5,909 54,259 9.55 5,682 2017 27,810.16 1,431 1,073 28,406 9.60 2,959 443,050.73 227,261 170,329 299,305 32,219 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 982 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) CRAIG UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -2 1980 226,240.00 181,030 149,422 81,343 7.25 11,220 1988 15,143.00 11,629 9,599 5,847 7.34 797 2010 11,395.01 5,518 4,555 7,068 7.60 930 252,778.01 198,177 163,575 94,259 12,947 GRAIG COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2 1979 831,622.94 650,824 537,190 311,065 8.03 38,738 1989 3,197.00 2,364 1,951 1,310 8.17 160 1993 13,572.49 9,689 7,997 5,847 8.23 710 1994 1,844.64 1,303 1,075 806 8.24 98 2001 9,588.23 6,114 5,046 4,733 8.33 568 2002 35,562.88 22,186 18,312 17,962 8.35 2,151 2008 58,516.78 29,914 24,691 34,996 8.45 4,142 2015 33,611.63 7,425 6,129 28,155 8.61 3,270 987,516.59 729,819 602,393 404,874 49,837 DAVE JOHNSTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1997 2,674.50 1,773 1,502 1,253 9.11 138 2,674.50 1,773 1,502 1,253 138 DAVE JOHNSTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1999 240,204.09 154,236 130,663 116,747 9.14 12,773 240,204.09 154,236 130,663 116,747 12,773 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 983 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) DAVE JOHNSTON UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1997 396,430.86 262,846 222,673 185,650 9.11 20,379 2007 196,671.96 100,903 85,481 117,091 9.29 12,604 2017 6,224.18 311 263 6,147 9.60 640 599,327.00 364,060 308,418 308,889 33,623 DAVE JOHNSTON COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -3 1960 23,188.76 18,927 16,034 7,850 8.45 929 1964 39,006.83 31,562 26,738 13,439 8.53 1,575 1968 2,544.92 2,038 1,727 895 8.61 104 1972 141,560.35 112,040 94,916 50,891 8.68 5,863 1985 19,616.41 14,618 12,384 7,821 8.92 877 1997 6,642.22 4,404 3,731 3,111 9.11 341 2001 1,045,729.04 646,164 547,406 529,695 9.17 57,764 2002 152,572.30 92,154 78,069 79,080 9.19 8,605 2003 101,432.06 59,721 50,593 53,882 9.21 5,850 2004 3,983.70 2,281 1,932 2,171 9.23 235 2006 2,725,516.17 1,457,513 1,234,750 1,572,531 9.27 169,637 2007 119,328.74 61,222 51,865 71,044 9.29 7,647 2010 3,175,148.76 1,372,621 1,162,833 2,107,570 9.36 225,168 2016 136,629.04 18,440 15,622 125,106 9.55 13,100 2017 8,333.87 417 353 8,231 9.60 857 7,701,233.17 3,894,122 3,298,954 4,633,316 498,552 GADSBY UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -10 1951 21,261.95 17,282 22,223 1,165 11.23 104 21,261.95 17,282 22,223 1,165 104 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 984 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -10 1952 12,702.95 10,298 13,242 731 11.28 65 12,702.95 10,298 13,242 731 65 GADSBY UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -10 1955 46,931.11 37,762 48,557 3,067 11.41 269 46,931.11 37,762 48,557 3,067 269 GADSBY COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -12 1987 1,062.79 742 954 236 12.66 19 1994 276,551.57 177,607 228,381 81,356 12.90 6,307 2001 11,920.13 6,655 8,558 4,793 13.14 365 2004 87,548.24 44,522 57,250 40,804 13.25 3,080 377,082.73 229,526 295,143 127,190 9,771 HAYDEN UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1965 1,206.12 898 893 326 10.59 31 1982 29,377.00 20,237 20,116 9,555 11.10 861 1984 2,807.00 1,908 1,897 938 11.15 84 1991 5,129.00 3,271 3,251 1,929 11.34 170 1994 211,557.92 129,963 129,186 84,487 11.42 7,398 250,077.04 156,277 155,343 97,235 8,544 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 985 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HAYDEN UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1976 192,832.01 138,805 137,975 58,714 10.93 5,372 1981 13,831.00 9,685 9,627 4,481 11.07 405 1982 18,396.00 12,798 12,721 6,042 11.10 544 225,059.01 161,288 160,323 69,237 6,321 HAYDEN COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1965 32,352.54 24,322 24,177 8,823 10.59 833 1976 121,517.51 87,471 86,948 37,000 10.93 3,385 1978 8,302.00 5,917 5,882 2,586 10.98 236 2017 2,504.56 96 95 2,459 12.27 200 164,676.61 117,806 117,102 50,868 4,654 HUNTER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -5 1978 706,506.08 409,929 362,045 379,787 17.91 21,205 2005 29,368.18 9,853 8,702 22,135 20.21 1,095 2007 66,650.31 20,047 17,705 52,278 20.40 2,563 802,524.57 439,829 388,452 454,199 24,863 HUNTER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -5 1983 1,437,798.31 794,036 701,283 808,406 18.35 44,055 1990 7,326.26 3,695 3,263 4,429 18.94 234 1991 89.13 44 39 55 19.02 3 1992 10,779.54 5,260 4,646 6,673 19.11 349 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 986 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -5 2005 53,991.35 18,114 15,998 40,693 20.21 2,014 2013 51,257.82 8,268 7,302 46,519 21.10 2,205 2017 72,343.12 1,607 1,419 74,541 21.75 3,427 1,633,585.53 831,024 733,950 981,315 52,287 HUNTER UNITS 1 AND 2 COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -5 1978 115,934.28 67,267 59,409 62,322 17.91 3,480 1980 628,648.50 358,008 316,189 343,892 18.09 19,010 1989 11,189.09 5,727 5,058 6,691 18.86 355 1991 17,536.77 8,707 7,690 10,724 19.02 564 1996 21,534.48 9,720 8,585 14,027 19.43 722 1999 15,138.17 6,338 5,598 10,297 19.68 523 2006 13,920.64 4,438 3,920 10,697 20.30 527 823,901.93 460,205 406,448 458,649 25,181 HUNTER UNITS 1, 2 AND 3 COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2042 NET SALVAGE PERCENT.. -5 2004 210,490.09 74,038 65,389 155,626 20.11 7,739 2005 81,814.17 27,449 24,242 61,662 20.21 3,051 2006 13,298.98 4,239 3,744 10,220 20.30 503 2008 159,189.39 44,816 39,581 127,568 20.50 6,223 2013 2,661.16 429 379 2,415 21.10 114 467,453.79 150,971 133,335 357,491 17,630 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 987 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) HUNTINGTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -5 1977 411,471.48 267,531 240,396 191,649 14.74 13,002 1992 163,637.58 91,320 82,058 89,762 15.55 5,772 2006 79,387.15 30,219 27,154 56,203 16.30 3,448 2007 35,345.36 12,758 11,464 25,649 16.36 1,568 2009 24,148.00 7,628 6,854 18,501 16.50 1,121 2013 517,373.10 103,526 93,026 450,216 16.82 26,767 1,231,362.67 512,982 460,951 831,980 51,678 HUNTINGTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -5 1974 318,662.89 211,271 189,842 144,754 14.57 9,935 1991 109,852.11 62,198 55,889 59,455 15.50 3,836 1992 88,457.06 49,365 44,358 48,522 15.55 3,120 1994 58,481.61 31,617 28,410 32,996 15.65 2,108 2010 395,807.23 115,141 103,462 312,135 16.57 18,837 971,260.90 469,592 421,962 597,862 37,836 HUNTINGTON COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -5 1977 761.52 495 445 355 14.74 24 1978 516.35 333 299 243 14.80 16 1999 130,576.77 63,660 57,203 79,902 15.91 5,022 2004 6,509.53 2,712 2,437 4,398 16.18 272 2006 2,751.15 1,047 941 1,948 16.30 120 2007 129,384.67 46,701 41,964 93,890 16.36 5,739 2009 298,125.26 94,176 84,624 228,407 16.50 13,843 2011 48,187.37 12,684 11,398 39,199 16.65 2,354 2014 46,401.98 7,610 6,838 41,884 16.91 2,477 2016 23,791.02 1,862 1,673 23,307 17.13 1,361 687,005.62 231,280 207,822 513,534 31,228 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 988 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -5 1974 274,047.00 214,457 189,836 97,913 9.46 10,350 1988 30,157.00 21,792 19,290 12,375 9.75 1,269 1996 9,523.10 6,308 5,584 4,415 9.90 446 313,727.10 242,557 214,710 114,703 12,065 JIM BRIDGER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -5 1975 158,803.00 113,277 100,272 66,471 12.22 5,440 1988 30,156.00 19,548 17,304 14,360 12.70 1,131 1996 9,523.09 5,550 4,913 5,086 12.97 392 198,482.09 138,375 122,489 85,917 6,963 JIM BRIDGER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -5 1976 152,807.00 98,181 86,909 73,538 15.24 4,825 1988 30,155.00 17,351 15,359 16,304 15.96 1,022 1996 9,523.09 4,834 4,279 5,720 16.41 349 192,485.09 120,366 106,547 95,562 6,196 JIM BRIDGER UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -5 1979 1,204,233.00 756,960 670,056 594,389 15.42 38,547 1993 34,793.48 18,657 16,515 20,018 16.24 1,233 1996 9,523.10 4,834 4,279 5,720 16.41 349 1,248,549.58 780,451 690,850 620,127 40,129 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 989 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -5 1974 6,570.33 4,277 3,786 3,113 15.12 206 1975 6,529.00 4,223 3,738 3,117 15.18 205 1976 48,851.33 31,388 27,784 23,509 15.24 1,543 1986 487,006.19 286,861 253,928 257,429 15.84 16,252 1996 9,084.21 4,612 4,083 5,456 16.41 332 1997 122,523.37 60,931 53,936 74,714 16.46 4,539 2001 21,178.49 9,505 8,414 13,824 16.69 828 2007 65,589.51 22,893 20,265 48,604 17.07 2,847 2009 136,222.69 41,548 36,778 106,256 17.22 6,170 2010 348,701.16 97,740 86,519 279,617 17.30 16,163 2012 485,945.47 109,075 96,553 413,690 17.47 23,680 2013 73,879.79 14,180 12,552 65,022 17.57 3,701 2015 98,789.09 11,697 10,354 93,374 17.78 5,252 2017 1,034,390.44 27,576 24,410 1,061,700 18.04 58,853 2,945,261.07 726,506 643,099 2,449,425 140,571 NAUGHTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -7 1963 95,888.60 77,565 63,172 39,429 9.88 3,991 95,888.60 77,565 63,172 39,429 3,991 NAUGHTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -7 1968 279,758.20 222,961 181,590 117,752 10.02 11,752 1983 64,888.11 48,243 39,291 30,139 10.40 2,898 1984 44,225.34 32,663 26,602 20,719 10.42 1,988 388,871.65 303,867 247,483 168,610 16,638 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 990 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) NAUGHTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -8 1971 204,643.87 162,915 132,686 88,329 10.10 8,745 2005 1,661.21 884 720 1,074 10.91 98 206,305.08 163,799 133,406 89,403 8,843 NAUGHTON COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -8 1994 20,143.48 13,651 11,118 10,637 10.65 999 2007 156,555.13 76,524 62,325 106,755 10.97 9,732 2008 32,736.81 15,184 12,367 22,989 11.00 2,090 2009 1,387,896.90 605,732 493,336 1,005,593 11.03 91,169 2010 42,999.65 17,444 14,207 32,232 11.07 2,912 1,640,331.97 728,535 593,352 1,178,207 106,902 WYODAK PLANT INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2039 NET SALVAGE PERCENT.. -3 1978 156,315.29 93,602 88,672 72,333 16.44 4,400 1989 4,628.31 2,470 2,340 2,427 17.20 141 1997 4,898.66 2,273 2,153 2,892 17.73 163 2002 304,814.78 122,940 116,465 197,495 18.07 10,929 2004 23,139.91 8,653 8,197 15,637 18.21 859 2005 8,380.49 2,995 2,837 5,795 18.29 317 2009 408,948.61 114,487 108,457 312,760 18.62 16,797 2011 300,258.50 69,576 65,911 243,355 18.81 12,938 2014 25,397.34 3,626 3,435 22,724 19.14 1,187 2017 48,879.05 1,181 1,119 49,227 19.57 2,515 1,285,660.94 421,803 399,586 924,645 50,246 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 991 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) BLUNDELL GEOTHERMAL UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1984 510,649.39 312,991 279,740 266,655 15.72 16,963 1998 45,209.06 22,394 20,015 28,359 16.52 1,717 2006 52,174.90 19,582 17,502 38,325 17.01 2,253 2013 32,757.35 6,407 5,726 29,324 17.57 1,669 2017 66,890.15 1,817 1,624 69,948 18.04 3,877 707,680.85 363,191 324,607 432,612 26,479 BLUNDELL GEOTHERMAL UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 2007 545,275.12 193,949 173,344 410,100 17.07 24,025 545,275.12 193,949 173,344 410,100 24,025 BLUNDELL GEOTHERMAL STEAM FIELD INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -6 2014 125,101.43 19,846 23,280 109,328 17.67 6,187 125,101.43 19,846 23,280 109,328 6,187 BLUNDELL GEOTHERMAL COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7 1984 74,760.16 45,823 40,955 39,038 15.72 2,483 74,760.16 45,823 40,955 39,038 2,483 32,004,449.22 16,775,974 13,840,434 19,595,579 1,720,140 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.4 5.37 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 992 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 330.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 21,614 12,259 16,441 10.00 1,644 2015 64,104.00 12,821 7,272 56,832 10.00 5,683 2016 235,262.55 30,685 17,404 217,859 10.00 21,786 328,066.33 65,120 36,934 291,132 29,113 BEAR RIVER INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. 0 1917 4,486.42 3,870 3,420 1,067 16.00 67 1923 1,227.46 1,050 928 300 16.00 19 1929 113.18 96 85 28 16.00 2 1936 52.37 44 39 13 16.00 1 5,879.43 5,060 4,471 1,408 89 CUTLER INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. 0 2003 655.72 155 290 366 47.00 8 655.72 155 290 366 8 EAGLE POINT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. 0 1957 12,122.48 8,783 12,122 12,122.48 8,783 12,122 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 993 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 330.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 600.00 585 533 67 3.00 22 1932 7,292.94 7,046 6,423 870 3.00 290 1967 6,709.18 6,333 5,773 936 3.00 312 1996 624,390.84 547,934 499,510 124,881 3.00 41,627 638,992.96 561,898 512,240 126,753 42,251 KLAMATH RIVER - ACCELERATED INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2019 NET SALVAGE PERCENT.. 0 1918 36,340.01 35,624 33,433 2,907 2.00 1,454 1962 4,601.29 4,441 4,168 433 2.00 216 40,941.30 40,065 37,601 3,340 1,670 LIFTON INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. 0 1913 902.72 783 693 210 16.00 13 1916 19.80 17 15 5 16.00 1917 202.40 175 155 48 16.00 3 1918 300.00 258 228 72 16.00 4 1920 2,505.36 2,152 1,904 602 16.00 38 1924 10,421.16 8,898 7,871 2,550 16.00 159 1944 1,947.20 1,599 1,414 533 16.00 33 1951 2,550.07 2,056 1,819 731 16.00 46 1959 1,609.23 1,264 1,118 491 16.00 31 1971 300.99 224 198 103 16.00 6 20,758.93 17,426 15,415 5,344 333 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 994 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 330.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 291,434.01 196,225 210,607 80,827 41.00 1,971 1992 6,026.70 2,311 2,480 3,546 41.00 86 1997 3,049.30 1,016 1,090 1,959 41.00 48 300,510.01 199,552 214,178 86,332 2,105 PIONEER INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. 0 1897 9,236.96 8,337 7,871 1,366 13.00 105 1971 10.52 8 8 3 13.00 9,247.48 8,345 7,879 1,368 105 PROSPECT #1, 2 AND 4 INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. 0 1937 1,500.87 1,190 1,071 430 21.00 20 1995 2,210.97 1,144 1,029 1,182 21.00 56 3,711.84 2,334 2,100 1,612 76 SWIFT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. 0 1958 5,719,869.52 3,386,392 3,452,776 2,267,094 41.00 55,295 1961 555,562.33 321,943 328,254 227,308 41.00 5,544 1964 1,980.74 1,121 1,143 838 41.00 20 6,277,412.59 3,709,456 3,782,173 2,495,240 60,859 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 995 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 330.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. 0 1953 720,193.58 440,305 487,892 232,302 41.00 5,666 1954 1,463.46 889 985 478 41.00 12 1976 39,922.82 20,082 22,252 17,670 41.00 431 761,579.86 461,276 511,129 250,451 6,109 8,399,878.93 5,079,470 5,136,532 3,263,346 142,718 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.9 1.70 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 996 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 330.3 WATER RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. 12-2064 NET SALVAGE PERCENT.. 0 1920 455.00 307 455 1928 4,350.27 2,852 4,350 1933 13.04 8 13 4,818.31 3,167 4,818 LIFTON INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. 0 1913 1,600.00 1,388 1,228 372 16.00 23 1917 4,488.22 3,872 3,425 1,063 16.00 66 1918 251.42 217 192 59 16.00 4 1929 148.07 125 111 37 16.00 2 1947 17,642.23 14,379 12,720 4,923 16.00 308 24,129.94 19,981 17,675 6,455 403 PIONEER INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. 0 1897 110,805.67 100,015 94,434 16,372 13.00 1,259 110,805.67 100,015 94,434 16,372 1,259 139,753.92 123,163 116,927 22,827 1,662 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.7 1.19 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 997 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 330.4 FLOOD RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. 12-2064 NET SALVAGE PERCENT.. 0 1925 1,378.75 914 1,379 1927 1,423.10 937 1,423 1931 243.62 158 244 1938 2,240.20 1,408 2,240 1939 105.90 66 106 1942 6,299.13 3,882 6,299 1945 1,250.00 758 1,250 1946 3,808.50 2,298 3,809 1948 14,426.31 8,606 14,426 1952 56,889.53 33,122 56,890 1965 2,903.38 1,532 2,903 90,968.42 53,681 90,968 KLAMATH RIVER INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. 0 1937 17,360.72 16,737 15,258 2,103 3.00 701 1973 235,149.03 220,297 200,828 34,321 3.00 11,440 252,509.75 237,034 216,086 36,424 12,141 KLAMATH RIVER - ACCELERATED INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2019 NET SALVAGE PERCENT.. 0 1925 1,029.50 1,008 946 84 2.00 42 1,029.50 1,008 946 84 42 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 998 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 330.4 FLOOD RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. 0 1937 3,166.96 2,512 2,260 907 21.00 43 3,166.96 2,512 2,260 907 43 347,674.63 294,235 310,260 37,415 12,226 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 3.1 3.52 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 999 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 330.5 FISH/WILDLIFE CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 212,279.74 142,930 153,406 58,874 41.00 1,436 212,279.74 142,930 153,406 58,874 1,436 SWIFT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. 0 1960 97,228.11 56,758 57,871 39,357 41.00 960 97,228.11 56,758 57,871 39,357 960 309,507.85 199,688 211,277 98,231 2,396 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.0 0.77 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1000 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -1 1917 50,489.59 45,693 25,916 25,079 9.61 2,610 1925 63,125.00 56,715 32,167 31,589 9.65 3,273 1931 57.91 52 29 29 9.68 3 1933 295.84 263 149 150 9.69 15 1943 113.15 99 56 58 9.74 6 1947 10,987.07 9,591 5,440 5,657 9.75 580 1948 539.53 470 267 278 9.75 29 1949 365.71 318 180 189 9.76 19 1950 2,120.58 1,841 1,044 1,098 9.76 112 1951 1,442.33 1,250 709 748 9.76 77 1952 1,557.52 1,347 764 809 9.77 83 1953 2,628.36 2,269 1,287 1,368 9.77 140 1954 225.22 194 110 117 9.77 12 1956 1,035.50 888 504 542 9.78 55 1960 241.23 205 116 127 9.79 13 1965 1,149.35 963 546 615 9.80 63 1974 1,480.56 1,202 682 814 9.82 83 1975 22,260.29 17,984 10,200 12,283 9.83 1,250 1977 613.68 491 278 341 9.83 35 1979 7,945.86 6,297 3,571 4,454 9.83 453 1980 1,286.08 1,013 575 724 9.84 74 1981 11,710.63 9,177 5,205 6,623 9.84 673 1984 10,548.58 8,112 4,601 6,053 9.84 615 1986 2,898.61 2,197 1,246 1,682 9.85 171 1988 83,464.36 62,251 35,307 48,992 9.85 4,974 1989 50,262.45 37,163 21,078 29,687 9.85 3,014 1990 28,196.64 20,654 11,714 16,764 9.85 1,702 1992 122,052.72 87,556 49,659 73,614 9.86 7,466 1994 15,201.38 10,652 6,042 9,312 9.86 944 1995 500,998.59 346,505 196,528 309,480 9.86 31,387 1996 23,983.80 16,357 9,277 14,946 9.86 1,516 2003 4,445.03 2,630 1,492 2,998 9.87 304 2007 6,935.24 3,551 2,014 4,991 9.88 505 2008 9,733.54 4,740 2,688 7,142 9.88 723 2009 7,470.89 3,431 1,946 5,600 9.88 567 2010 10,374.07 4,445 2,521 7,957 9.88 805 2011 18,739.58 7,384 4,188 14,739 9.88 1,492 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1001 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -1 2012 909,894.31 322,613 182,977 736,016 9.89 74,420 2013 2,820.86 874 496 2,353 9.89 238 2014 30,584.87 7,920 4,492 26,399 9.89 2,669 2,020,276.51 1,107,357 628,063 1,412,416 143,170 BEAR RIVER INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1908 71,467.92 62,184 54,950 17,947 14.84 1,209 1914 269,535.60 232,893 205,802 69,125 14.94 4,627 1915 368,303.16 317,865 280,889 94,780 14.95 6,340 1916 10,591.06 9,129 8,067 2,736 14.97 183 1917 115,100.35 99,072 87,547 29,855 14.99 1,992 1918 103.67 89 79 27 15.00 2 1920 27,201.41 23,321 20,608 7,137 15.03 475 1921 712.09 610 539 187 15.04 12 1922 20,547.80 17,567 15,524 5,435 15.06 361 1923 204,055.66 174,206 153,941 54,195 15.07 3,596 1924 336,601.28 286,913 253,538 89,796 15.09 5,951 1925 6,336.90 5,394 4,767 1,697 15.10 112 1926 1,125.12 956 845 303 15.11 20 1927 557.41 473 418 151 15.13 10 1929 493.73 418 369 134 15.15 9 1930 1,280.57 1,081 955 351 15.17 23 1931 775.91 654 578 214 15.18 14 1936 182.79 153 135 51 15.24 3 1937 377.58 315 278 107 15.25 7 1939 790.63 656 580 227 15.27 15 1940 871.13 722 638 251 15.28 16 1941 965.62 798 705 280 15.29 18 1942 1,819.73 1,501 1,326 530 15.30 35 1943 576.68 474 419 169 15.31 11 1944 1,716.45 1,409 1,245 506 15.32 33 1945 110.89 91 80 33 15.33 2 1946 3,720.80 3,039 2,685 1,110 15.34 72 1947 2,953.92 2,407 2,127 886 15.35 58 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1002 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1948 9,993.08 8,121 7,176 3,017 15.36 196 1949 458.99 372 329 139 15.37 9 1950 6,873.65 5,556 4,910 2,101 15.38 137 1951 9,192.48 7,409 6,547 2,829 15.39 184 1952 8,683.25 6,979 6,167 2,690 15.39 175 1953 10,699.75 8,574 7,577 3,337 15.40 217 1954 998.33 797 704 314 15.41 20 1955 1,682.49 1,340 1,184 532 15.42 35 1956 4,842.26 3,843 3,396 1,543 15.43 100 1957 6,965.94 5,511 4,870 2,235 15.43 145 1958 4,426.69 3,490 3,084 1,431 15.44 93 1960 283.52 222 196 93 15.46 6 1970 337.07 252 223 121 15.52 8 1971 16,141.91 12,022 10,624 5,841 15.53 376 1972 10,616.35 7,864 6,949 3,879 15.53 250 1973 2,973.95 2,190 1,935 1,098 15.54 71 1974 11,298.66 8,272 7,310 4,215 15.54 271 1975 8,087.98 5,884 5,200 3,050 15.55 196 1976 1,392.98 1,007 890 531 15.55 34 1977 10,238.10 7,350 6,495 3,948 15.56 254 1978 4,748.79 3,386 2,992 1,852 15.56 119 1979 2,259.39 1,599 1,413 892 15.57 57 1980 19,321.80 13,569 11,991 7,718 15.57 496 1981 27,224.82 18,961 16,755 11,014 15.58 707 1982 7,886.70 5,447 4,813 3,231 15.58 207 1983 112,024.21 76,675 67,756 46,509 15.59 2,983 1984 43,816.92 29,716 26,259 18,434 15.59 1,182 1985 445,480.65 299,111 264,317 190,073 15.60 12,184 1986 40,897.01 27,179 24,017 17,698 15.60 1,134 1987 4,270.20 2,808 2,481 1,874 15.60 120 1988 60,422.13 39,262 34,695 26,936 15.61 1,726 1989 67,764.26 43,509 38,448 30,672 15.61 1,965 1990 6,426.21 4,072 3,598 2,956 15.62 189 1991 49,741.62 31,096 27,479 23,258 15.62 1,489 1992 7,231.33 4,456 3,938 3,438 15.62 220 1993 5,356.82 3,249 2,871 2,593 15.63 166 1994 65,762.18 39,238 34,674 32,404 15.63 2,073 1995 152,099.62 89,135 78,766 76,375 15.64 4,883 1996 183,569.62 105,555 93,276 93,965 15.64 6,008 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1003 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1997 13,221.34 7,451 6,584 6,902 15.64 441 1998 1,723.94 950 839 919 15.65 59 1999 35,965.08 19,350 17,099 19,585 15.65 1,251 2000 15,812.27 8,285 7,321 8,807 15.66 562 2002 23,500.79 11,606 10,256 13,715 15.66 876 2003 84,012.00 40,081 35,419 50,274 15.67 3,208 2004 62,580.83 28,748 25,404 38,429 15.67 2,452 2006 91,011.21 38,192 33,749 59,082 15.68 3,768 2007 143,415.65 57,068 50,430 95,854 15.68 6,113 2008 180,827.12 67,612 59,747 124,697 15.69 7,948 2009 231,852.19 80,782 71,385 165,104 15.69 10,523 2010 133,644.84 42,838 37,855 98,463 15.69 6,276 2011 656,230.46 190,371 168,226 501,129 15.70 31,919 2012 99,616.08 25,607 22,628 78,980 15.70 5,031 2013 63,062.42 13,898 12,281 52,042 15.71 3,313 2014 138,683.25 24,984 22,078 119,379 15.71 7,599 2015 53,712.07 7,287 6,439 48,347 15.71 3,077 2017 1,252,539.79 37,855 33,452 1,244,139 15.72 79,144 6,162,778.90 2,882,433 2,547,133 3,738,901 239,451 BEND INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1913 15,637.42 13,784 15,794 1927 472.72 410 477 1929 275.07 238 278 1930 21.54 19 22 1936 580.70 497 587 1938 31.98 27 32 1939 20.01 17 20 1942 818.69 693 827 1952 3,073.78 2,548 3,105 1953 1,443.08 1,193 1,458 1954 230.91 190 233 1955 408.88 336 413 1964 84.39 67 85 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1004 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1968 9,171.78 7,223 9,263 1969 646.75 507 653 1971 383.64 298 387 1990 13,918.09 9,409 14,057 2001 5,565.47 3,101 5,621 2003 3,772.48 1,982 3,810 2010 519.00 189 524 2017 38,192.94 1,392 24,545 14,030 12.82 1,094 95,269.32 44,120 82,192 14,030 1,094 BIG FORK INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2053 NET SALVAGE PERCENT.. -3 1902 1,619.00 1,232 1,668 1907 10,977.89 8,260 11,307 1911 540.00 402 556 1921 77.47 56 80 1925 17,448.59 12,501 17,972 1926 933.89 667 962 1929 21,096.59 14,922 21,729 1930 384.27 271 396 1935 659.78 457 680 1936 793.87 548 818 1937 145.34 100 150 1940 79.74 54 82 1941 151.15 102 156 1942 57.68 39 59 1952 303.79 195 310 3 32.73 1953 945.00 603 958 15 32.77 1954 156.43 99 157 4 32.82 1959 1,316.90 810 1,287 69 33.03 2 1960 2,649.01 1,618 2,572 157 33.07 5 1961 157.15 95 151 11 33.10 1965 23,725.58 13,985 22,227 2,211 33.25 66 1966 1,324.59 775 1,232 133 33.29 4 1969 12,757.03 7,276 11,564 1,576 33.39 47 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1005 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2053 NET SALVAGE PERCENT.. -3 1970 3,354.03 1,896 3,013 441 33.42 13 1971 1,389.25 778 1,236 194 33.45 6 1972 4,592.36 2,548 4,050 681 33.48 20 1973 399.78 220 350 62 33.51 2 1979 1,682.94 865 1,375 359 33.68 11 1983 87.68 43 68 22 33.79 1 1984 8,696.66 4,170 6,627 2,330 33.81 69 1993 49,096.72 19,793 31,458 19,112 34.02 562 1994 9,594.90 3,773 5,997 3,886 34.04 114 1995 100,681.19 38,558 61,281 42,420 34.06 1,245 1996 29,890.97 11,132 17,692 13,095 34.08 384 2003 5,181.79 1,483 2,357 2,980 34.22 87 2005 5,663.44 1,455 2,312 3,521 34.26 103 2006 51,891.84 12,524 19,905 33,544 34.28 979 2007 56,595.37 12,748 20,261 38,033 34.30 1,109 2008 159,881.57 33,273 52,882 111,796 34.32 3,257 2009 5,292.05 1,009 1,604 3,847 34.33 112 2010 8,709.24 1,499 2,382 6,588 34.35 192 2011 5,408.77 826 1,313 4,258 34.37 124 2017 155,838.41 2,159 3,431 157,082 34.48 4,556 762,229.70 215,819 336,666 448,431 13,070 CUTLER INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -5 1914 16,496.87 11,564 17,322 1918 258.46 179 271 1920 6,747.98 4,632 7,085 1927 504,620.37 337,171 529,851 1928 169.28 113 178 1931 1,906.88 1,253 2,002 1933 1,831.64 1,193 1,923 1941 1,421.29 891 1,492 1942 870.84 543 914 1946 822.02 501 863 1951 66.92 40 70 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1006 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -5 1952 2,839.62 1,669 2,982 1955 2,109.61 1,215 2,215 1956 430.90 246 452 1957 1,744.76 991 1,832 1960 124.85 69 131 1961 750.60 413 788 1964 460.46 247 483 1968 2,890.79 1,494 2,954 81 42.33 2 1973 4,541.55 2,225 4,399 370 42.61 9 1974 3,143.14 1,522 3,009 291 42.66 7 1977 2,930.97 1,367 2,703 375 42.82 9 1980 137,519.10 61,486 121,566 22,829 42.96 531 1981 7,461.69 3,286 6,497 1,338 43.01 31 1982 2,161.42 937 1,853 417 43.06 10 1983 271,440.43 115,764 228,881 56,131 43.10 1,302 1984 11,704.43 4,909 9,706 2,584 43.14 60 1985 2,643.02 1,089 2,153 622 43.19 14 1988 20,458.00 7,953 15,724 5,757 43.31 133 1989 25,857.17 9,839 19,453 7,697 43.35 178 1990 35,270.58 13,125 25,950 11,084 43.39 255 1992 31,449.53 11,153 22,051 10,971 43.47 252 1993 7,654.61 2,645 5,230 2,808 43.51 65 1995 51,506.92 16,816 33,248 20,835 43.59 478 1996 72,212.31 22,862 45,201 30,622 43.62 702 1997 1,412,312.53 432,733 855,572 627,356 43.66 14,369 1999 696,931.03 198,612 392,683 339,095 43.73 7,754 2001 162,475.68 42,606 84,238 86,362 43.80 1,972 2002 202,518.65 50,722 100,284 112,360 43.83 2,564 2003 3,491.59 831 1,643 2,023 43.87 46 2004 2,780.64 627 1,240 1,680 43.90 38 2005 21,952.82 4,655 9,204 13,847 43.94 315 2007 4,142.73 764 1,511 2,839 44.00 65 2008 94,972.97 16,133 31,897 67,824 44.04 1,540 2009 52,048.50 8,057 15,930 38,721 44.07 879 2010 80,708.13 11,220 22,183 62,560 44.10 1,419 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1007 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -5 2013 1,093.82 97 192 957 44.20 22 2014 17,498.75 1,225 2,422 15,952 44.23 361 2017 60,970.83 643 1,271 62,748 44.32 1,416 4,048,417.68 1,410,327 2,641,703 1,609,136 36,798 EAGLE POINT INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. -2 1957 48,713.83 35,059 49,688 1958 398.55 286 407 1960 81.72 58 83 1983 10,326.88 6,167 10,533 1992 5,198.41 2,723 4,877 425 22.21 19 1995 27,156.04 13,383 23,970 3,729 22.23 168 1996 27,355.55 13,173 23,594 4,309 22.24 194 2003 7,027.80 2,709 4,852 2,316 22.30 104 2009 10,374.10 2,792 5,001 5,581 22.35 250 2014 4,030.15 532 953 3,158 22.38 141 2017 44,741.38 937 1,678 43,958 22.41 1,962 185,404.41 77,819 125,636 63,476 2,838 GRANITE INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2035 NET SALVAGE PERCENT.. -2 1896 23,019.86 19,941 21,791 1,689 16.24 104 1950 2,155.34 1,698 1,856 343 17.21 20 1951 464.59 365 399 75 17.22 4 1952 1,495.72 1,171 1,280 246 17.23 14 1954 0.01 0 1959 1,867.23 1,425 1,557 347 17.30 20 1968 510.12 374 409 112 17.38 6 1972 198.41 142 155 47 17.40 3 1979 374.92 255 279 104 17.45 6 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1008 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2035 NET SALVAGE PERCENT.. -2 1980 2,523.28 1,704 1,862 712 17.46 41 1982 28,487.86 18,901 20,655 8,403 17.47 481 1985 16,068.23 10,344 11,304 5,086 17.48 291 1986 8,268.31 5,263 5,751 2,682 17.49 153 1988 312.61 194 212 107 17.50 6 1993 17,877.97 10,313 11,270 6,966 17.53 397 1996 10,555.26 5,752 6,286 4,481 17.54 255 1999 1,979.40 1,005 1,098 921 17.56 52 2002 8,081.13 3,745 4,092 4,150 17.57 236 2003 3,491.59 1,560 1,705 1,857 17.58 106 2007 328,455.35 121,232 132,480 202,545 17.60 11,508 2010 78,593.65 23,173 25,323 54,843 17.61 3,114 2017 12,432.30 336 367 12,314 17.64 698 547,213.14 228,893 250,129 308,028 17,515 KLAMATH RIVER INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. 0 1903 10,009.18 9,702 8,845 1,165 2.96 394 1906 1,554.40 1,506 1,373 181 2.96 61 1910 6,322.96 6,120 5,579 744 2.96 251 1916 210.88 204 186 25 2.96 8 1919 19.72 19 17 2 2.97 1 1923 40.01 39 36 4 2.97 1 1924 70,757.74 68,237 62,206 8,551 2.97 2,879 1925 4,713.97 4,545 4,143 571 2.97 192 1926 1,125.47 1,085 989 136 2.97 46 1928 107.05 103 94 13 2.97 4 1931 30.44 29 26 4 2.97 1 1932 171.40 165 150 21 2.97 7 1936 301.09 289 263 38 2.97 13 1939 30.28 29 26 4 2.98 1 1940 95.31 91 83 12 2.98 4 1941 1,932.49 1,851 1,687 245 2.98 82 1945 827.08 791 721 106 2.98 36 1953 10,104.70 9,616 8,766 1,339 2.98 449 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1009 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. 0 1958 1,367.77 1,297 1,182 185 2.98 62 1963 1,712.49 1,617 1,474 238 2.98 80 1964 1,557.29 1,469 1,339 218 2.98 73 1967 5,263.26 4,949 4,512 752 2.98 252 1968 58,022.65 54,502 49,685 8,337 2.98 2,798 1969 140.02 131 119 21 2.98 7 1971 46,127.92 43,173 39,358 6,770 2.98 2,272 1972 19,995.85 18,691 17,039 2,957 2.98 992 1973 6,392.43 5,967 5,440 953 2.98 320 1974 21,293.51 19,848 18,094 3,200 2.98 1,074 1975 6,950.73 6,469 5,897 1,053 2.98 353 1976 3,124.37 2,903 2,646 478 2.98 160 1977 7,811.81 7,247 6,607 1,205 2.98 404 1978 12,644.91 11,708 10,673 1,972 2.99 660 1979 8,766.45 8,102 7,386 1,380 2.99 462 1980 14,207.71 13,106 11,948 2,260 2.99 756 1982 6,108.94 5,612 5,116 993 2.99 332 1986 10,249.97 9,325 8,501 1,749 2.99 585 1987 14,924.94 13,539 12,342 2,582 2.99 864 1988 7,533.09 6,813 6,211 1,322 2.99 442 1989 17,825.66 16,070 14,650 3,176 2.99 1,062 1990 1,629.99 1,464 1,335 295 2.99 99 1991 4,109.44 3,678 3,353 756 2.99 253 1992 14,294.74 12,745 11,619 2,676 2.99 895 1993 70,235.78 62,353 56,842 13,393 2.99 4,479 1994 26,865.97 23,741 21,643 5,223 2.99 1,747 1996 38,065.16 33,289 30,347 7,718 2.99 2,581 1997 7,470.22 6,494 5,920 1,550 2.99 518 2000 800.31 681 621 179 2.99 60 2001 10,433.75 8,799 8,021 2,412 2.99 807 2003 21,813.98 18,013 16,421 5,393 2.99 1,804 2004 10,298.48 8,398 7,656 2,643 2.99 884 2006 3,243.63 2,564 2,337 906 2.99 303 2007 9,726.56 7,540 6,874 2,853 2.99 954 2008 262,232.86 198,641 181,086 81,147 2.99 27,139 2009 2,698.73 1,988 1,812 886 2.99 296 2011 28,252.75 19,266 17,563 10,689 2.99 3,575 2012 1,224.83 790 720 505 2.99 169 2013 10,464.81 6,259 5,706 4,759 2.99 1,592 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1010 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. 0 2014 1,081.11 581 530 551 2.99 184 2015 14,864.40 6,739 6,143 8,721 2.99 2,917 2016 62,219.94 20,694 18,865 43,355 2.99 14,500 2017 5,611.01 804 733 4,878 2.99 1,631 988,014.39 802,480 731,560 256,454 85,827 KLAMATH RIVER - ACCELERATED INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2019 NET SALVAGE PERCENT.. 0 1915 367.46 360 338 30 2.00 15 1918 239,825.22 235,101 220,640 19,186 2.00 9,593 1922 3,704.93 3,629 3,406 299 2.00 150 1925 259,229.40 253,744 238,136 21,094 2.00 10,547 1928 332.30 325 305 27 2.00 14 1939 3,391.53 3,307 3,104 288 2.00 144 1940 2,677.76 2,610 2,449 228 2.00 114 1941 2,823.26 2,751 2,582 241 2.00 120 1942 2,977.82 2,901 2,723 255 2.00 128 1954 108.56 105 99 10 2.00 5 1956 89.76 87 82 8 2.00 4 1958 815,748.69 789,221 740,675 75,074 2.00 37,537 1959 10,426.90 10,082 9,462 965 2.00 482 1960 2,972.98 2,873 2,696 277 2.00 138 1961 4,486.71 4,333 4,066 420 2.00 210 1962 1,113,584.15 1,074,854 1,008,738 104,846 2.00 52,423 1963 32,362.77 31,217 29,297 3,066 2.00 1,533 1964 871.08 840 788 83 2.00 42 1965 62,049.42 59,772 56,095 5,954 2.00 2,977 1966 772,222.66 743,357 697,632 74,591 2.00 37,296 1967 2,376.93 2,286 2,145 232 2.00 116 1968 125,702.23 120,821 113,389 12,313 2.00 6,156 1969 13,807.19 13,260 12,444 1,363 2.00 682 1970 13,180.60 12,648 11,870 1,311 2.00 656 1971 19,729.67 18,916 17,752 1,977 2.00 988 1972 36,931.88 35,377 33,201 3,731 2.00 1,866 1973 8,866.77 8,485 7,963 904 2.00 452 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1011 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1974 68,716.64 65,696 61,655 7,062 2.00 3,531 1975 14,569.26 13,915 13,059 1,510 2.00 755 1976 15,153.15 14,456 13,567 1,586 2.00 793 1977 78,100.90 74,425 69,847 8,254 2.00 4,127 1978 81,480.22 77,554 72,784 8,697 2.00 4,348 1979 18,326.13 17,421 16,349 1,977 2.00 988 1980 1,285.57 1,220 1,145 141 2.00 70 1981 4,940.86 4,684 4,396 545 2.00 272 1982 3,089.12 2,924 2,744 345 2.00 172 1983 5,007.64 4,733 4,442 566 2.00 283 1984 4,039.51 3,812 3,578 462 2.00 231 1985 43,047.72 40,552 38,058 4,990 2.00 2,495 1986 149,148.36 140,244 131,617 17,531 2.00 8,766 1987 70,942.24 66,576 62,481 8,461 2.00 4,230 1988 169,790.44 159,010 149,229 20,561 2.00 10,280 1989 236,280.70 220,788 207,207 29,074 2.00 14,537 1990 80,951.18 75,463 70,821 10,130 2.00 5,065 1991 395,839.71 368,060 345,420 50,420 2.00 25,210 1992 155,000.11 143,727 134,886 20,114 2.00 10,057 1993 223,509.51 206,641 193,930 29,579 2.00 14,790 1994 472,534.06 435,473 408,686 63,848 2.00 31,924 1995 644,369.80 591,770 555,369 89,000 2.00 44,500 1996 1,281,715.24 1,172,628 1,100,498 181,217 2.00 90,608 1997 156,512.42 142,600 133,828 22,684 2.00 11,342 1998 34,278.56 31,090 29,178 5,101 2.00 2,550 1999 129,275.55 116,663 109,487 19,789 2.00 9,894 2000 25,829.21 23,180 21,754 4,075 2.00 2,038 2001 26,563.04 23,691 22,234 4,329 2.00 2,164 2002 19,521.27 17,290 16,226 3,295 2.00 1,648 2003 83,068.12 72,999 68,509 14,559 2.00 7,280 2004 111,682.60 97,272 91,289 20,394 2.00 10,197 2005 53,536.74 46,152 43,313 10,224 2.00 5,112 2006 107,734.46 91,774 86,129 21,606 2.00 10,803 2007 781,715.33 656,641 616,250 165,465 2.00 82,732 2008 917,540.39 757,971 711,347 206,193 2.00 103,096 2009 873,235.92 706,902 663,419 209,816 2.00 104,908 2010 67,953.98 53,648 50,348 17,606 2.00 8,803 2011 2,269,896.87 1,735,813 1,629,041 640,856 2.00 320,428 2012 306,653.92 224,879 211,046 95,608 2.00 47,804 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1012 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 2013 213,472.93 147,789 138,698 74,775 2.00 37,388 2014 537,672.04 342,153 321,107 216,565 2.00 108,282 2015 767,795.77 426,557 400,319 367,477 2.00 183,738 2016 487,369.52 208,872 196,024 291,346 2.00 145,673 2017 322,596.10 64,519 60,550 262,046 2.00 131,023 16,062,591.44 13,323,489 12,503,943 3,558,648 1,779,323 LAST CHANCE INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -1 1983 318,786.46 216,054 246,780 75,195 15.59 4,823 1986 21,028.47 13,838 15,806 5,433 15.60 348 1989 15,263.58 9,704 11,084 4,332 15.61 278 1996 15,907.30 9,057 10,345 5,721 15.64 366 1999 51,719.86 27,554 31,473 20,765 15.65 1,327 2003 4,444.07 2,099 2,398 2,091 15.67 133 2004 7,878.50 3,584 4,094 3,864 15.67 247 2009 13,365.77 4,611 5,267 8,233 15.69 525 448,394.01 286,501 327,245 125,633 8,047 LIFTON INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1913 23,223.21 20,092 17,774 5,914 14.92 396 1917 450,226.95 387,532 342,813 116,418 14.99 7,766 1918 53.50 46 41 14 15.00 1 1920 4,942.81 4,238 3,749 1,293 15.03 86 1923 1,996.02 1,704 1,507 529 15.07 35 1924 12.00 10 9 3 15.09 1936 3,160.98 2,640 2,335 889 15.24 58 1941 1,964.34 1,623 1,436 568 15.29 37 1947 330.40 269 238 99 15.35 6 1949 2,599.95 2,107 1,864 788 15.37 51 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1013 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1950 1,185.59 958 847 362 15.38 24 1951 142.18 115 102 43 15.39 3 1952 1,243.85 1,000 885 384 15.39 25 1953 4,074.12 3,265 2,888 1,267 15.40 82 1954 367.47 294 260 115 15.41 7 1955 2,296.63 1,829 1,618 725 15.42 47 1956 16,235.66 12,886 11,399 5,161 15.43 334 1957 465.78 368 326 150 15.43 10 1958 406.67 321 284 131 15.44 8 1962 7,088.97 5,506 4,871 2,360 15.47 153 1968 4,809.13 3,638 3,218 1,687 15.51 109 1971 1,464.65 1,091 965 529 15.53 34 1972 4,697.52 3,480 3,078 1,713 15.53 110 1975 5,004.05 3,640 3,220 1,884 15.55 121 1978 1,236.42 882 780 481 15.56 31 1979 188.43 133 118 75 15.57 5 1980 25,884.54 18,177 16,079 10,323 15.57 663 1981 29,399.32 20,476 18,113 11,874 15.58 762 1982 75,793.30 52,351 46,310 30,999 15.58 1,990 1984 14,153.54 9,599 8,491 5,945 15.59 381 1985 54,822.05 36,809 32,561 23,357 15.60 1,497 1986 1,974.82 1,312 1,161 854 15.60 55 1987 4,502.03 2,960 2,618 1,974 15.60 127 1990 9,975.00 6,321 5,592 4,583 15.62 293 1992 5,072.56 3,126 2,765 2,409 15.62 154 1994 210,420.75 125,552 111,064 103,565 15.63 6,626 1995 6,868.58 4,025 3,561 3,445 15.64 220 1996 65,455.34 37,638 33,295 33,470 15.64 2,140 1999 83,557.48 44,956 39,768 45,460 15.65 2,905 2000 16,004.84 8,385 7,417 8,908 15.66 569 2001 1,285.44 655 579 732 15.66 47 2003 23,592.33 11,256 9,957 14,107 15.67 900 2008 20,390.14 7,624 6,744 14,054 15.69 896 2010 7,370.01 2,362 2,089 5,428 15.69 346 2012 5,880.08 1,512 1,338 4,660 15.70 297 2014 27,859.83 5,019 4,440 23,977 15.71 1,526 2017 9,936.72 300 265 9,870 15.72 628 1,239,615.98 860,082 760,834 503,574 32,561 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1014 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -3 1933 934,662.15 625,400 671,237 291,465 35.38 8,238 1934 181.29 121 130 57 35.46 2 1935 37.24 25 27 12 35.53 1937 443.14 292 313 143 35.69 4 1938 824.49 540 580 270 35.76 8 1939 2,088.46 1,362 1,462 689 35.83 19 1940 2,465.40 1,601 1,718 821 35.90 23 1942 614.73 395 424 209 36.05 6 1947 226.39 142 152 81 36.38 2 1948 2,180.88 1,361 1,461 786 36.44 22 1949 24,488.50 15,195 16,309 8,914 36.51 244 1950 111.34 69 74 41 36.57 1 1954 205.41 124 133 78 36.80 2 1955 1,086.97 651 699 421 36.86 11 1957 127.80 76 82 50 36.97 1 1958 804,139.90 471,879 506,464 321,800 37.03 8,690 1959 555.44 324 348 224 37.08 6 1960 155.11 90 97 63 37.13 2 1961 1,231.16 707 759 509 37.18 14 1962 7,327.81 4,177 4,483 3,065 37.23 82 1963 1,620.58 917 984 685 37.28 18 1964 4,861.71 2,728 2,928 2,080 37.33 56 1965 428.73 239 257 185 37.38 5 1966 252.49 139 149 111 37.42 3 1968 34,344.96 18,615 19,979 15,396 37.51 410 1970 483,030.20 256,890 275,718 221,803 37.60 5,899 1971 17,365.69 9,145 9,815 8,071 37.64 214 1972 20,873.06 10,881 11,678 9,821 37.68 261 1974 14,080.17 7,183 7,709 6,793 37.76 180 1975 869.64 439 471 425 37.80 11 1976 3,369.96 1,680 1,803 1,668 37.84 44 1977 24,321.89 11,977 12,855 12,197 37.88 322 1978 8,359.20 4,066 4,364 4,246 37.91 112 1979 50,393.36 24,189 25,962 25,943 37.95 684 1980 14,543.75 6,885 7,390 7,590 37.99 200 1981 11,492.35 5,365 5,758 6,079 38.02 160 1982 41,111.66 18,916 20,302 22,043 38.05 579 1983 31,568.41 14,299 15,347 17,168 38.09 451 1984 8,372.89 3,733 4,007 4,617 38.12 121 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1015 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1985 19,781.07 8,674 9,310 11,065 38.15 290 1986 46,756.02 20,147 21,624 26,535 38.18 695 1987 19,393.31 8,206 8,807 11,168 38.21 292 1988 358,075.28 148,622 159,515 209,303 38.24 5,473 1989 342,568.86 139,388 149,604 203,242 38.27 5,311 1990 143,577.43 57,189 61,381 86,504 38.30 2,259 1991 33,507.62 13,055 14,012 20,501 38.33 535 1992 5,420,852.93 2,063,039 2,214,244 3,369,235 38.36 87,832 1993 12,439,999.79 4,617,621 4,956,057 7,857,143 38.39 204,666 1994 1,538,239.98 556,136 596,896 987,491 38.42 25,703 1995 1,544,619.28 543,121 582,928 1,008,030 38.45 26,217 1996 227,674.51 77,773 83,473 151,032 38.47 3,926 1997 478,423.60 158,354 169,960 322,816 38.50 8,385 1998 37,473.50 11,993 12,872 25,726 38.53 668 1999 267,603.82 82,648 88,705 186,926 38.55 4,849 2000 198,370.49 58,937 63,257 141,065 38.58 3,656 2001 76,260.62 21,734 23,327 55,222 38.61 1,430 2002 260,275.29 70,975 76,177 191,907 38.63 4,968 2003 149,981.08 38,941 41,795 112,685 38.66 2,915 2004 782,274.60 192,597 206,713 599,030 38.68 15,487 2005 500,786.77 116,310 124,835 390,976 38.71 10,100 2006 325,407.35 70,895 76,091 259,079 38.73 6,689 2007 612,914.35 124,272 133,380 497,922 38.76 12,846 2008 537,054.92 100,499 107,865 445,302 38.78 11,483 2009 3,140,036.63 536,043 575,331 2,658,907 38.81 68,511 2010 1,117,060.34 171,895 184,494 966,079 38.83 24,880 2011 955,547.76 129,926 139,449 844,766 38.86 21,739 2012 1,504,800.34 177,236 190,226 1,359,718 38.88 34,972 2013 2,230,778.02 219,568 235,661 2,062,041 38.90 53,009 2014 50,396,748.67 3,942,981 4,231,971 47,676,680 38.93 1,224,677 2015 3,080,734.89 176,205 189,119 2,984,037 38.95 76,612 2016 137,055.67 4,793 5,144 136,023 38.98 3,490 2017 4,544,929.87 54,584 58,585 4,622,693 39.00 118,531 96,023,978.97 16,237,174 17,427,232 81,477,466 2,100,203 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1016 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -2 1950 588,031.05 446,179 373,022 226,770 19.91 11,390 1951 356,536.55 269,612 225,405 138,262 19.92 6,941 1952 967,610.64 729,000 609,470 377,493 19.94 18,931 1953 1,178,966.89 885,038 739,923 462,623 19.95 23,189 1954 20.69 15 13 9 19.97 1955 600,761.75 447,505 374,130 238,647 19.98 11,944 1956 638,115.67 473,358 395,744 255,134 20.00 12,757 1957 31,879.06 23,552 19,690 12,826 20.01 641 1958 39,012.60 28,702 23,996 15,797 20.02 789 1959 1,235.28 905 757 503 20.04 25 1960 42,818.92 31,219 26,100 17,575 20.05 877 1961 15,109.28 10,966 9,168 6,243 20.06 311 1963 9,249.51 6,647 5,557 3,877 20.09 193 1964 15,225.00 10,885 9,100 6,429 20.10 320 1965 154.39 110 92 66 20.11 3 1966 4,337.92 3,068 2,565 1,860 20.12 92 1967 19,261.62 13,548 11,327 8,320 20.13 413 1970 625.27 432 361 277 20.16 14 1971 13,216.37 9,070 7,583 5,898 20.17 292 1972 60,487.50 41,233 34,472 27,225 20.18 1,349 1973 25,248.97 17,091 14,289 11,465 20.19 568 1974 13,436.11 9,028 7,548 6,157 20.20 305 1975 12,749.33 8,502 7,108 5,896 20.21 292 1976 28,421.12 18,806 15,722 13,267 20.22 656 1977 134,076.25 87,990 73,563 63,195 20.23 3,124 1978 38,629.58 25,135 21,014 18,388 20.24 908 1979 165,292.07 106,591 89,114 79,484 20.25 3,925 1980 105,084.56 67,154 56,143 51,043 20.25 2,521 1981 22,685.09 14,357 12,003 11,136 20.26 550 1982 39,943.88 25,024 20,921 19,822 20.27 978 1983 140,249.96 86,929 72,676 70,379 20.28 3,470 1984 2,500.48 1,532 1,281 1,270 20.29 63 1985 12,155.91 7,366 6,158 6,241 20.29 308 1986 17,593.73 10,529 8,803 9,143 20.30 450 1987 2,172.51 1,283 1,073 1,143 20.31 56 1988 110,102.21 64,150 53,632 58,673 20.32 2,887 1990 577,822.84 326,899 273,299 316,080 20.33 15,547 1991 167,570.97 93,269 77,976 92,946 20.34 4,570 1992 675,894.06 369,987 309,322 380,090 20.34 18,687 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1017 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -2 1993 344,037.59 184,881 154,567 196,351 20.35 9,649 1994 1,507,315.95 794,453 664,191 873,271 20.36 42,892 1995 941,506.02 485,988 406,303 554,033 20.37 27,198 1996 787,582.43 397,787 332,564 470,770 20.37 23,111 1997 498,280.08 245,752 205,457 302,788 20.38 14,857 1998 61,060.26 29,348 24,536 37,745 20.39 1,851 1999 179,525.06 83,973 70,204 112,911 20.39 5,538 2000 1,421.20 645 539 910 20.40 45 2001 10,475.94 4,602 3,847 6,838 20.41 335 2002 1,025,262.74 435,060 363,726 682,042 20.41 33,417 2003 79,664.39 32,498 27,169 54,088 20.42 2,649 2004 1,042,756.95 407,523 340,704 722,908 20.43 35,385 2005 1,648,259.32 614,538 513,776 1,167,449 20.43 57,144 2006 856,906.81 302,900 253,235 620,810 20.44 30,372 2007 731,572.43 243,576 203,638 542,566 20.45 26,531 2008 975,090.85 303,719 253,920 740,673 20.45 36,219 2009 3,747,773.47 1,079,386 902,405 2,920,324 20.46 142,733 2010 762,300.36 200,731 167,818 609,728 20.46 29,801 2011 872,411.36 206,100 172,307 717,553 20.47 35,054 2012 4,999,027.32 1,037,240 867,170 4,231,838 20.48 206,633 2013 1,170,399.16 206,755 172,855 1,020,953 20.48 49,851 2014 1,353,573.13 193,511 161,782 1,218,862 20.49 59,486 2015 1,802,931.01 191,292 159,927 1,679,063 20.50 81,906 2016 422,279.55 28,268 23,633 407,092 20.50 19,858 2017 1,877,501.60 43,797 36,616 1,878,436 20.51 91,586 34,573,200.57 12,526,989 10,473,010 24,791,655 1,214,437 PARIS INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1910 7,573.56 7,102 7,649 1923 297.85 277 301 1950 324.00 294 327 1951 25.26 23 26 1954 90.18 81 91 1956 372.06 334 376 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1018 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1960 424.99 379 429 1968 541.73 475 547 1974 2,112.30 1,822 2,133 1979 211.97 180 214 1986 4,544.93 3,725 4,590 1995 1,054.57 806 1,065 1996 16,612.83 12,563 16,779 2008 10,764.57 6,215 8,834 2,038 6.94 294 2009 42,663.70 23,468 33,358 9,732 6.94 1,402 2010 5,963.01 3,094 4,398 1,625 6.94 234 2011 16,260.32 7,853 11,163 5,260 6.94 758 109,837.83 68,691 92,281 18,655 2,688 PIONEER INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1897 42,694.66 38,152 36,023 7,098 12.10 587 1915 231.89 204 193 42 12.31 3 1918 368.02 323 305 67 12.35 5 1920 10,104.70 8,841 8,348 1,858 12.36 150 1922 95.00 83 78 18 12.38 1 1923 1,623.48 1,415 1,336 304 12.39 25 1924 649.85 566 534 122 12.40 10 1925 1,039.66 904 854 196 12.41 16 1929 3,554.58 3,075 2,903 687 12.45 55 1945 934.79 787 743 201 12.56 16 1946 208.51 175 165 45 12.57 4 1949 664.77 555 524 147 12.59 12 1951 1,791.73 1,489 1,406 404 12.60 32 1956 737.17 605 571 173 12.63 14 1957 725.52 593 560 173 12.63 14 1958 1,401.89 1,143 1,079 337 12.64 27 1960 1,559.84 1,265 1,194 381 12.64 30 1961 1,690.33 1,366 1,290 417 12.65 33 1964 2,978.88 2,383 2,250 759 12.66 60 1965 355.30 283 267 92 12.67 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1019 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1966 5,737.76 4,555 4,301 1,494 12.67 118 1968 23,954.17 18,864 17,811 6,382 12.68 503 1969 287.31 225 212 78 12.68 6 1977 3,593.07 2,706 2,555 1,074 12.71 85 1978 2,794.75 2,092 1,975 847 12.71 67 1979 5,390.74 4,010 3,786 1,658 12.72 130 1983 898.89 650 614 294 12.73 23 1985 18,971.95 13,490 12,737 6,424 12.73 505 1986 87,802.95 61,864 58,412 30,269 12.74 2,376 1987 13,062.96 9,118 8,609 4,584 12.74 360 1989 17,215.24 11,769 11,112 6,275 12.75 492 1993 1,275.49 830 784 505 12.76 40 1996 24,635.24 15,295 14,442 10,440 12.76 818 1999 16,349.83 9,567 9,033 7,480 12.77 586 2002 32,382.61 17,551 16,572 16,135 12.78 1,263 2003 3,490.55 1,834 1,732 1,794 12.78 140 2007 22,382.23 9,969 9,413 13,193 12.79 1,032 2008 72,588.70 30,542 28,838 44,477 12.80 3,475 2009 1,881.79 742 701 1,200 12.80 94 2010 2,667.77 973 919 1,776 12.80 139 2011 75,320.65 25,039 23,642 52,432 12.80 4,096 2012 2,229.95 661 624 1,628 12.80 127 2017 26,568.40 968 914 25,920 12.82 2,022 534,893.57 307,521 290,362 249,881 19,598 PROSPECT #1, 2 AND 4 INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -2 1911 77,565.39 64,328 57,875 21,242 19.07 1,114 1922 1,611.41 1,312 1,180 463 19.36 24 1928 300,231.25 241,635 217,395 88,841 19.50 4,556 1929 686.61 551 496 205 19.52 11 1931 502.21 402 362 151 19.56 8 1938 2,143.83 1,686 1,517 670 19.70 34 1944 13,175.90 10,192 9,170 4,270 19.81 216 1946 827.38 636 572 272 19.85 14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1020 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -2 1949 120.11 91 82 41 19.89 2 1950 65.01 49 44 22 19.91 1 1952 20,740.39 15,626 14,058 7,097 19.94 356 1953 51.60 39 35 18 19.95 1 1954 468.39 350 315 163 19.97 8 1956 399.96 297 267 141 20.00 7 1959 2,368.20 1,734 1,560 856 20.04 43 1960 1,879.82 1,371 1,233 684 20.05 34 1962 1,351.12 976 878 500 20.07 25 1964 22,629.63 16,179 14,556 8,526 20.10 424 1965 976.88 695 625 371 20.11 18 1970 6,358.58 4,392 3,951 2,534 20.16 126 1973 2,111.18 1,429 1,286 868 20.19 43 1974 824.82 554 498 343 20.20 17 1975 228.00 152 137 96 20.21 5 1976 4,758.25 3,148 2,832 2,021 20.22 100 1979 936.11 604 543 411 20.25 20 1982 30,246.93 18,949 17,048 13,804 20.27 681 1983 9,806.98 6,078 5,468 4,535 20.28 224 1984 983.92 603 543 461 20.29 23 1986 83,181.52 49,781 44,787 40,058 20.30 1,973 1987 21,011.71 12,412 11,167 10,265 20.31 505 1988 238,899.75 139,194 125,231 118,447 20.32 5,829 1989 24,434.03 14,036 12,628 12,295 20.32 605 1990 16,198.53 9,164 8,245 8,278 20.33 407 1991 73,484.83 40,901 36,798 38,157 20.34 1,876 1992 238,510.14 130,561 117,464 125,817 20.34 6,186 1993 288,834.14 155,216 139,645 154,965 20.35 7,615 1994 147,180.11 77,573 69,791 80,333 20.36 3,946 1996 158,365.04 79,986 71,962 89,570 20.37 4,397 1998 6,711.66 3,226 2,902 3,944 20.39 193 1999 240,158.69 112,335 101,066 143,896 20.39 7,057 2000 17,033.56 7,732 6,956 10,418 20.40 511 2003 57,903.31 23,621 21,251 37,810 20.42 1,852 2004 542,371.28 211,966 190,702 362,516 20.43 17,744 2005 12,156.23 4,532 4,077 8,322 20.43 407 2006 66,656.42 23,562 21,198 46,791 20.44 2,289 2007 47,568.86 15,838 14,249 34,271 20.45 1,676 2008 100,722.19 31,373 28,226 74,511 20.45 3,644 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1021 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -2 2009 111,890.13 32,225 28,992 85,136 20.46 4,161 2010 225,833.48 59,467 53,502 176,849 20.46 8,644 2011 70,156.03 16,574 14,911 56,648 20.47 2,767 2012 101,188.04 20,995 18,889 84,323 20.48 4,117 2013 459,941.24 81,250 73,099 396,041 20.48 19,338 2014 45,735.31 6,538 5,882 40,768 20.49 1,990 2017 2,358,107.85 55,009 49,491 2,355,779 20.51 114,860 6,258,283.94 1,809,125 1,627,641 4,755,809 232,724 PROSPECT #3 INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -4 1932 58,849.66 39,918 61,204 1938 1,798.88 1,190 1,871 1939 2,557.21 1,684 2,659 1941 1,709.22 1,115 1,778 1958 53.55 32 56 1961 1,195.83 694 1,244 1965 2,093.90 1,176 2,178 1974 850.24 438 884 1977 4,401.71 2,189 4,578 1979 787.32 382 819 1982 4,136.23 1,922 4,302 1986 20,904.00 9,095 21,740 1987 10,517.23 4,493 10,938 1988 41,063.19 17,209 42,706 1989 6,026.01 2,476 6,267 1993 11,847.38 4,440 11,967 354 38.39 9 1994 25,557.41 9,330 25,148 1,432 38.42 37 1996 74,352.49 25,645 69,122 8,204 38.47 213 2003 2,852.45 748 2,016 950 38.66 25 2008 1,616.23 305 822 859 38.78 22 2010 45,965.46 7,142 19,250 28,554 38.83 735 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1022 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -4 2011 6,010.18 825 2,224 4,027 38.86 104 2013 302,057.94 30,019 80,912 233,228 38.90 5,996 2014 16,704.45 1,320 3,558 13,815 38.93 355 643,908.17 163,787 378,241 291,423 7,496 SANTA CLARA INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1917 9,603.39 8,970 9,699 1920 5,275.05 4,918 5,328 1926 8,840.93 8,209 8,929 1961 270.90 241 274 1983 36,403.44 30,320 34,700 2,067 6.92 299 1986 24,784.62 20,313 23,247 1,785 6.93 258 1987 24,505.00 19,966 22,850 1,900 6.93 274 1988 4,217.30 3,415 3,908 351 6.93 51 1994 6,677.99 5,157 5,902 843 6.93 122 1996 9,452.84 7,148 8,181 1,367 6.93 197 2003 10,471.65 7,080 8,103 2,474 6.94 356 2007 3,651.64 2,197 2,514 1,174 6.94 169 2008 18,881.82 10,901 12,476 6,595 6.94 950 2010 16,118.35 8,362 9,570 6,710 6.94 967 2014 954.34 319 365 599 6.95 86 180,109.26 137,516 156,047 25,863 3,729 STAIRS INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1895 26,327.16 23,561 24,222 2,368 12.07 196 1920 70.75 62 64 8 12.36 1 1923 292.07 255 262 33 12.39 3 1942 158.17 134 138 22 12.54 2 1959 397.28 323 332 69 12.64 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1023 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1963 789.32 634 652 145 12.66 11 1976 810.86 614 631 188 12.71 15 1979 540.81 402 413 133 12.72 10 1985 60,295.74 42,874 44,077 16,822 12.73 1,321 1986 5,765.13 4,062 4,176 1,647 12.74 129 1989 6,250.28 4,273 4,393 1,920 12.75 151 1992 19,199.55 12,666 13,021 6,370 12.75 500 1994 24,041.85 15,417 15,850 8,433 12.76 661 1996 8,110.74 5,036 5,177 3,015 12.76 236 2002 9,619.30 5,214 5,360 4,355 12.78 341 2003 3,490.55 1,834 1,885 1,640 12.78 128 2008 12,069.75 5,078 5,221 6,970 12.80 545 2011 2,791.89 928 954 1,866 12.80 146 181,021.20 123,367 126,829 56,002 4,401 SWIFT INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -3 1958 2,452,356.71 1,439,071 1,467,281 1,058,646 37.03 28,589 1960 3,024.57 1,750 1,784 1,331 37.13 36 1961 8,547.74 4,910 5,006 3,798 37.18 102 1962 3,327.19 1,896 1,933 1,494 37.23 40 1963 2,287.37 1,294 1,319 1,037 37.28 28 1964 2,371.31 1,330 1,356 1,086 37.33 29 1965 33,285.84 18,519 18,882 15,402 37.38 412 1966 2,879.18 1,589 1,620 1,345 37.42 36 1968 469.20 254 259 224 37.51 6 1969 3,734.67 2,005 2,044 1,802 37.56 48 1970 3,119.63 1,659 1,692 1,522 37.60 40 1971 38,155.56 20,094 20,488 18,812 37.64 500 1972 674.60 352 359 336 37.68 9 1973 6,258.26 3,228 3,291 3,155 37.72 84 1974 17,195.93 8,773 8,945 8,767 37.76 232 1975 19,380.12 9,776 9,968 9,994 37.80 264 1976 450.63 225 229 235 37.84 6 1977 6,879.01 3,387 3,453 3,632 37.88 96 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1024 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -3 1978 14,636.55 7,119 7,259 7,817 37.91 206 1979 11,212.62 5,382 5,488 6,061 37.95 160 1980 12,541.09 5,937 6,053 6,864 37.99 181 1984 8,702.84 3,880 3,956 5,008 38.12 131 1985 67,079.95 29,413 29,990 39,103 38.15 1,025 1986 52,272.00 22,523 22,965 30,876 38.18 809 1988 43,209.83 17,935 18,287 26,220 38.24 686 1989 13,917.71 5,663 5,774 8,561 38.27 224 1991 108,656.47 42,333 43,163 68,753 38.33 1,794 1992 439,693.38 167,336 170,616 282,268 38.36 7,358 1993 32,663.95 12,125 12,363 21,281 38.39 554 1994 40,974.71 14,814 15,104 27,100 38.42 705 1996 242,499.62 82,838 84,462 165,313 38.47 4,297 1998 5,058.99 1,619 1,651 3,560 38.53 92 1999 10,989.01 3,394 3,461 7,858 38.55 204 2000 86,459.84 25,688 26,192 62,862 38.58 1,629 2001 129,023.56 36,772 37,493 95,401 38.61 2,471 2002 54,423.05 14,841 15,132 40,924 38.63 1,059 2003 29,020.43 7,535 7,683 22,208 38.66 574 2004 266,026.51 65,496 66,780 207,227 38.68 5,357 2006 156,461.98 34,088 34,756 126,400 38.73 3,264 2007 18,087.31 3,667 3,739 14,891 38.76 384 2008 38,442.64 7,194 7,335 32,261 38.78 832 2009 1,438,212.28 245,520 250,333 1,231,026 38.81 31,719 2010 1,478,227.22 227,473 231,932 1,290,642 38.83 33,238 2011 25,270,288.71 3,436,009 3,503,365 22,525,032 38.86 579,646 2012 31,549,251.28 3,715,887 3,788,730 28,706,999 38.88 738,349 2013 1,123,592.18 110,592 112,760 1,044,540 38.90 26,852 2014 4,633,565.78 362,525 369,632 4,402,941 38.93 113,099 2015 1,610,174.22 92,095 93,900 1,564,579 38.95 40,169 2016 1,070,953.02 37,450 38,184 1,064,897 38.98 27,319 2017 74,309.29 892 909 75,629 39.00 1,939 72,735,025.54 10,366,147 10,569,355 64,347,722 1,656,883 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1025 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -1 1986 364,018.89 262,637 213,594 154,065 11.78 13,079 1988 3,959.86 2,806 2,282 1,717 11.78 146 1996 17,470.33 11,179 9,092 8,554 11.80 725 2003 3,490.52 1,905 1,549 1,976 11.82 167 2009 14,285.33 5,911 4,807 9,621 11.83 813 403,224.93 284,438 231,324 175,933 14,930 WALLOWA FALLS INTERIM SURVIVOR CURVE.. IOWA 125-R1 PROBABLE RETIREMENT YEAR.. 12-2057 NET SALVAGE PERCENT.. -4 1925 7,819.04 5,484 8,132 1931 204.75 141 213 1936 149.70 101 156 1955 38.94 24 40 1973 1,755.38 925 1,826 1974 1,514.34 790 1,575 1979 1,798.79 883 1,871 1980 695.98 337 724 1988 10,126.51 4,309 10,532 1990 4,756.58 1,943 4,947 1993 6,909.64 2,632 7,186 1994 51,895.57 19,257 53,971 1996 19,439.38 6,817 20,217 1997 54,425.22 18,499 56,602 2003 3,772.48 1,007 3,923 2009 939.40 165 977 2013 2,205.24 224 2,294 168,446.94 63,538 175,185 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1026 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2060 NET SALVAGE PERCENT.. -5 1911 49,714.82 36,058 52,201 1922 3,814.65 2,671 4,005 1923 1,548.66 1,080 1,626 1924 24.62 17 26 1927 500.05 344 525 1937 235.30 155 247 1939 175.13 115 184 1940 53.06 35 56 1941 376.76 244 396 1949 3,993.94 2,480 4,194 1951 2,118.02 1,300 2,224 1954 2,167.21 1,305 2,276 1956 1,787.60 1,063 1,877 1958 205.96 121 216 1960 406.22 235 427 1962 663.30 377 696 1966 2,653.83 1,460 2,787 1967 1,013.18 552 1,064 1977 402.45 197 382 41 39.54 1 1978 2,007.63 970 1,881 227 39.58 6 1982 7,964.86 3,636 7,052 1,312 39.74 33 1983 6,288.16 2,826 5,481 1,122 39.78 28 1984 3,787.49 1,675 3,248 728 39.81 18 1985 109,450.28 47,564 92,244 22,679 39.85 569 1986 790.00 337 654 176 39.88 4 1989 9,087.75 3,659 7,096 2,446 39.98 61 1992 148,291.09 55,775 108,168 47,538 40.08 1,186 1994 3,659.26 1,307 2,535 1,307 40.14 33 2001 661.21 185 359 335 40.35 8 2003 3,490.55 891 1,728 1,937 40.41 48 2011 932.95 124 240 739 40.63 18 2017 21,230.90 243 471 21,821 40.79 535 389,496.89 169,001 306,563 102,409 2,548 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1027 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -4 1953 2,255,856.19 1,380,815 1,530,048 816,042 36.75 22,205 1954 1,161.38 707 783 424 36.80 12 1956 7,790.37 4,679 5,185 2,917 36.92 79 1959 25,630.53 15,081 16,711 9,945 37.08 268 1960 10,637.09 6,214 6,886 4,177 37.13 112 1961 5,888.54 3,415 3,784 2,340 37.18 63 1962 5,969.36 3,435 3,806 2,402 37.23 65 1963 1,194.75 682 756 487 37.28 13 1964 50,363.75 28,530 31,613 20,765 37.33 556 1965 24,675.64 13,862 15,360 10,303 37.38 276 1966 6,509.65 3,627 4,019 2,751 37.42 74 1968 75,220.35 41,165 45,614 32,615 37.51 870 1970 20,149.88 10,820 11,989 8,966 37.60 238 1971 28,250.71 15,022 16,646 12,735 37.64 338 1972 40,397.69 21,263 23,561 18,453 37.68 490 1973 47,946.46 24,972 27,671 22,193 37.72 588 1974 53,388.86 27,502 30,474 25,050 37.76 663 1975 19,154.30 9,756 10,810 9,110 37.80 241 1977 39,064.24 19,423 21,522 19,105 37.88 504 1978 32,133.93 15,782 17,488 15,932 37.91 420 1979 6,187.69 2,999 3,323 3,112 37.95 82 1981 2,831.51 1,335 1,479 1,465 38.02 39 1982 44,050.26 20,465 22,677 23,135 38.05 608 1984 2,367.61 1,066 1,181 1,281 38.12 34 1985 6,535.31 2,893 3,206 3,591 38.15 94 1986 1,937.75 843 934 1,081 38.18 28 1988 57,715.70 24,188 26,802 33,222 38.24 869 1989 58,967.08 24,226 26,844 34,482 38.27 901 1990 197,992.28 79,628 88,234 117,678 38.30 3,073 1992 106,230.99 40,821 45,233 65,247 38.36 1,701 1993 66,334.22 24,862 27,549 41,439 38.39 1,079 1994 792,261.16 289,215 320,472 503,479 38.42 13,105 1995 365,681.20 129,830 143,862 236,447 38.45 6,149 1996 132,105.75 45,565 50,489 86,900 38.47 2,259 1997 139,270.59 46,545 51,575 93,266 38.50 2,422 1998 23,485.02 7,589 8,409 16,015 38.53 416 1999 43,956.04 13,707 15,188 30,526 38.55 792 2000 62,083.32 18,624 20,637 43,930 38.58 1,139 2001 419,294.77 120,660 133,700 302,366 38.61 7,831 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1028 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 331 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -4 2002 160,009.27 44,057 48,819 117,591 38.63 3,044 2003 11,884.91 3,116 3,453 8,908 38.66 230 2004 98,176.43 24,406 27,044 75,060 38.68 1,941 2005 10,455.82 2,452 2,717 8,157 38.71 211 2006 491,240.55 108,063 119,742 391,148 38.73 10,099 2007 49,526.97 10,139 11,235 40,273 38.76 1,039 2008 84,045.14 15,880 17,596 69,811 38.78 1,800 2009 118,964.85 20,506 22,722 101,001 38.81 2,602 2010 542,702.58 84,323 93,436 470,974 38.83 12,129 2011 505,061.90 69,340 76,834 448,430 38.86 11,540 2012 31,398.12 3,734 4,138 28,516 38.88 733 2013 605,335.48 60,160 66,662 562,887 38.90 14,470 2014 1,166,360.03 92,141 102,099 1,110,915 38.93 28,536 2015 7,007,528.53 404,693 448,431 6,839,399 38.95 175,594 2016 89,741.92 3,169 3,511 89,820 38.98 2,304 2017 1,361,649.57 16,512 18,297 1,397,819 39.00 35,842 17,614,753.99 3,504,504 3,883,258 14,436,086 372,810 262,376,387.28 67,001,118 66,672,432 202,767,631 7,992,141 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 25.4 3.05 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1029 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -1 1917 116,609.03 105,905 60,066 57,709 9.58 6,024 1956 2,886.96 2,485 1,409 1,506 9.80 154 1962 1,173.20 995 564 621 9.82 63 1980 1,938.52 1,533 869 1,088 9.87 110 1982 9,200.12 7,192 4,079 5,213 9.87 528 1985 4,964.98 3,804 2,158 2,857 9.88 289 1989 9,313.40 6,910 3,919 5,487 9.88 555 1992 233,800.94 168,327 95,471 140,668 9.89 14,223 1995 9,241.61 6,415 3,638 5,696 9.89 576 2011 10,654,178.03 4,207,872 2,386,591 8,374,129 9.92 844,166 2012 16,918,839.14 6,023,188 3,416,189 13,671,839 9.92 1,378,210 2013 104,124.86 32,415 18,385 86,781 9.92 8,748 2014 41,875.88 10,890 6,177 36,118 9.92 3,641 2017 63,591.42 3,020 1,713 62,514 9.93 6,295 28,171,738.09 10,580,951 6,001,228 22,452,227 2,263,582 BEAR RIVER INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1908 11,927.12 10,444 9,229 2,937 14.69 200 1913 1,188,883.43 1,034,909 914,523 298,138 14.81 20,131 1915 1,331,135.83 1,155,928 1,021,464 336,294 14.85 22,646 1917 85,339.07 73,908 65,311 21,735 14.90 1,459 1919 100.23 87 77 25 14.94 2 1922 660,445.09 568,045 501,967 171,687 15.00 11,446 1923 192.02 165 146 50 15.02 3 1924 1,566,818.61 1,343,761 1,187,448 410,707 15.03 27,326 1929 1,970.90 1,677 1,482 528 15.12 35 1939 233.84 195 172 66 15.27 4 1941 938.81 780 689 268 15.30 18 1942 317.01 263 232 91 15.31 6 1944 918.11 758 670 267 15.34 17 1949 2,567.68 2,093 1,850 770 15.40 50 1950 819,750.69 666,475 588,947 247,199 15.41 16,041 1952 501,418.29 405,332 358,182 153,265 15.43 9,933 1953 874.23 705 623 269 15.44 17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1030 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1955 4,615.05 3,697 3,267 1,440 15.46 93 1960 4,085.14 3,216 2,842 1,325 15.50 85 1962 855.12 668 590 282 15.52 18 1963 177,874.91 138,402 122,302 59,130 15.53 3,807 1966 28,657.93 22,013 19,452 9,779 15.55 629 1968 165,374.97 125,824 111,188 57,495 15.57 3,693 1972 84,687.01 63,091 55,752 30,629 15.60 1,963 1974 1,914,228.05 1,409,519 1,245,556 706,956 15.61 45,289 1978 62,394.88 44,742 39,537 24,105 15.63 1,542 1981 4,548.86 3,187 2,816 1,824 15.65 117 1984 1,410,291.27 961,736 849,862 588,635 15.67 37,564 1985 17,979.54 12,143 10,730 7,609 15.67 486 1987 36,846.06 24,364 21,530 16,053 15.68 1,024 1988 387,569.18 253,286 223,822 171,498 15.69 10,930 1989 7,926.69 5,119 4,524 3,562 15.69 227 1990 22,925.46 14,609 12,910 10,474 15.70 667 1991 3,041,341.93 1,912,239 1,689,797 1,412,371 15.70 89,960 1992 2,640,375.38 1,635,705 1,445,431 1,247,752 15.71 79,424 1994 56,242.49 33,735 29,811 27,557 15.72 1,753 1995 47,420.98 27,946 24,695 23,674 15.72 1,506 1996 53,101.66 30,714 27,141 27,023 15.72 1,719 1999 166,457.88 90,013 79,542 90,245 15.74 5,733 2003 32,618.13 15,651 13,830 19,440 15.75 1,234 2004 10,317.89 4,763 4,209 6,315 15.76 401 2005 322,241.04 142,620 126,030 202,656 15.76 12,859 2006 10,234.07 4,317 3,815 6,624 15.77 420 2007 568,087.76 227,179 200,752 378,697 15.77 24,014 2008 1,539,410.29 578,916 511,573 1,058,625 15.77 67,129 2009 574,020.78 200,856 177,491 408,010 15.78 25,856 2010 2,321,382.07 747,518 660,563 1,707,247 15.78 108,191 2011 3,125,272.90 911,609 805,566 2,382,212 15.78 150,964 2012 178,726.47 46,135 40,768 141,533 15.79 8,963 2013 374,054.72 82,851 73,213 308,322 15.79 19,526 2014 550,400.60 99,948 88,322 473,087 15.79 29,961 2015 1,679,906.05 229,215 202,552 1,510,953 15.80 95,630 2016 455,501.73 39,548 34,948 429,664 15.80 27,194 2017 2,820,341.52 86,533 76,467 2,800,281 15.80 177,233 31,072,147.42 15,499,152 13,696,211 17,997,380 1,147,138 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1031 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1913 49,607.58 43,938 50,104 1927 2,384.92 2,079 2,409 1928 2,181.04 1,898 2,203 1929 88.68 77 90 1956 726.49 599 734 1968 1,906.62 1,509 1,926 1979 9,463.18 7,071 9,558 2007 37,993.48 16,990 38,373 2008 34,646.80 14,646 34,993 2009 233,378.37 92,435 235,712 2014 233,705.67 49,555 163,804 72,239 12.87 5,613 2016 412,137.83 42,671 141,049 275,211 12.87 21,384 2017 207,308.71 7,680 25,386 183,996 12.87 14,297 1,225,529.37 281,148 706,339 531,445 41,294 BIG FORK INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2053 NET SALVAGE PERCENT.. -4 1910 172,208.86 132,328 179,097 1919 175.01 131 182 1924 134.93 100 140 1925 6,066.81 4,463 6,309 1926 17,987.72 13,190 18,707 1929 17,461.61 12,676 18,160 1930 74.97 54 78 1931 50,128.82 36,136 52,134 1935 14,927.72 10,603 15,525 1936 1,557.29 1,102 1,620 1940 294.45 205 306 1941 9,135.21 6,333 9,501 1942 304.83 210 317 1945 2,208.58 1,504 2,297 1952 7,043.71 4,629 7,325 1954 3,276.99 2,129 3,376 32 32.92 1 1955 28,324.57 18,299 29,019 439 32.97 13 1957 1,715.57 1,095 1,736 48 33.08 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1032 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2053 NET SALVAGE PERCENT.. -4 1958 1,472.18 934 1,481 50 33.13 2 1960 488.62 306 485 23 33.23 1 1961 4,957.50 3,082 4,887 268 33.28 8 1965 235.03 142 225 19 33.46 1 1970 132.70 77 122 16 33.67 1975 2,951.56 1,626 2,579 491 33.86 15 1981 662.89 340 539 150 34.06 4 1985 2,772.22 1,339 2,123 760 34.18 22 1989 37,374.42 16,814 26,664 12,206 34.29 356 1991 129,424.87 55,885 88,623 45,979 34.34 1,339 1992 89,139.90 37,637 59,685 33,021 34.37 961 1993 87,666.66 36,156 57,336 33,837 34.39 984 1994 106,191.53 42,716 67,739 42,700 34.42 1,241 1995 1,009,481.95 395,546 627,258 422,603 34.44 12,271 1996 34,903.52 13,290 21,075 15,224 34.47 442 1998 20,706.79 7,410 11,751 9,784 34.52 283 2001 1,705,211.17 546,178 866,130 907,289 34.58 26,237 2004 17,211.14 4,782 7,583 10,316 34.65 298 2005 667,736.33 175,334 278,045 416,401 34.67 12,010 2007 113,213.35 26,068 41,339 76,403 34.71 2,201 2008 56,473.70 12,024 19,068 39,665 34.73 1,142 2009 7,153.46 1,394 2,211 5,229 34.75 150 2011 82,963.66 12,943 20,525 65,757 34.79 1,890 2012 2,948.00 398 631 2,435 34.81 70 2014 6,464.21 585 928 5,795 34.84 166 2015 275,032.67 18,209 28,876 257,158 34.86 7,377 2017 444,997.94 6,151 9,754 453,044 34.90 12,981 5,240,995.62 1,662,553 2,593,493 2,857,143 82,467 CUTLER INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -7 1914 223,261.70 163,833 238,890 1916 961.41 700 1,029 1927 1,672,852.65 1,166,798 1,789,952 1928 13,194.61 9,163 14,118 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1033 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -7 1931 3,542.21 2,428 3,790 1932 341.80 233 366 1953 978.92 595 1,047 1958 604.39 354 647 1970 6,187.54 3,255 6,621 1973 657.82 335 704 1981 908.71 415 884 88 43.50 2 1984 69,358.74 30,184 64,301 9,913 43.66 227 1985 345,767.05 147,755 314,761 55,210 43.72 1,263 1986 378,811.34 158,921 338,548 66,780 43.77 1,526 1987 18,608.13 7,657 16,312 3,599 43.82 82 1989 78,528.94 30,987 66,011 18,015 43.92 410 1991 1,723,244.72 649,356 1,383,317 460,555 44.02 10,462 1992 6,548.16 2,408 5,130 1,877 44.06 43 1993 68,263.39 24,454 52,094 20,948 44.11 475 1994 313,519.73 109,278 232,794 102,672 44.15 2,326 1995 513,918.82 173,942 370,547 179,346 44.20 4,058 1996 46,548.41 15,275 32,540 17,267 44.24 390 1998 12,241.09 3,753 7,995 5,103 44.33 115 2001 90,385.86 24,559 52,318 44,395 44.45 999 2003 9,370.25 2,310 4,921 5,105 44.53 115 2004 24,020.79 5,601 11,932 13,770 44.57 309 2005 467,251.20 102,702 218,785 281,174 44.60 6,304 2006 40,550.77 8,339 17,764 25,625 44.64 574 2008 124,853.05 21,971 46,805 86,788 44.71 1,941 2010 915,626.15 131,792 280,755 698,965 44.78 15,609 2011 119,859.20 15,231 32,446 95,803 44.82 2,138 2012 57,859.56 6,343 13,512 48,397 44.85 1,079 2014 1,599,129.30 115,771 246,626 1,464,442 44.92 32,601 2015 210,083.57 11,078 23,599 201,190 44.95 4,476 2017 1,505,680.14 16,642 35,452 1,575,625 45.01 35,006 10,663,520.12 3,164,418 5,927,314 5,482,653 122,530 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1034 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. -2 1957 197,008.71 143,051 200,949 1959 17,131.00 12,323 17,474 1972 25,994.53 17,315 26,514 1983 86,920.50 52,334 88,054 605 22.28 27 1986 5,482.45 3,181 5,352 240 22.31 11 1987 11,336.44 6,489 10,918 645 22.32 29 1988 52,515.21 29,629 49,852 3,714 22.33 166 1989 26,782.62 14,884 25,043 2,275 22.34 102 1990 36,153.62 19,770 33,264 3,613 22.35 162 1991 113,797.42 61,179 102,936 13,137 22.36 588 1992 8,904.65 4,702 7,911 1,171 22.37 52 1993 12,429.08 6,439 10,834 1,844 22.38 82 1994 353,924.51 179,693 302,341 58,662 22.39 2,620 1995 110,364.92 54,829 92,252 20,320 22.40 907 1996 8,274.52 4,017 6,759 1,681 22.41 75 1999 68,099.44 30,503 51,323 18,139 22.44 808 2001 31,666.82 13,289 22,359 9,941 22.46 443 2003 17,331.48 6,738 11,337 6,341 22.47 282 2010 31,666.81 7,831 13,176 19,124 22.53 849 2014 14,251.02 1,894 3,187 11,349 22.56 503 1,230,035.75 670,090 1,081,834 172,802 7,706 GRANITE INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2035 NET SALVAGE PERCENT.. -2 1896 43,969.69 38,384 41,945 2,904 15.93 182 1921 96.35 81 89 10 16.70 1 1923 1,972.94 1,663 1,817 195 16.74 12 1924 550.28 463 506 55 16.77 3 1926 210.02 176 192 22 16.81 1 1929 7,937.80 6,619 7,233 863 16.88 51 1930 13,080.92 10,887 11,897 1,445 16.90 86 1934 18,652.76 15,401 16,830 2,196 16.98 129 1941 31,789.37 25,839 28,236 4,189 17.10 245 1944 629.96 508 555 87 17.15 5 1945 2,677.06 2,154 2,354 377 17.17 22 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1035 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2035 NET SALVAGE PERCENT.. -2 1946 205.52 165 180 29 17.18 2 1957 4,314.58 3,342 3,652 749 17.33 43 1985 9,463.45 6,131 6,700 2,953 17.58 168 1986 18,270.35 11,703 12,789 5,847 17.59 332 1989 14,984.03 9,246 10,104 5,180 17.61 294 1991 13,344.73 8,003 8,746 4,866 17.62 276 1992 46,246.55 27,295 29,827 17,344 17.63 984 1993 11,306.59 6,565 7,174 4,359 17.63 247 1994 148,424.68 84,645 92,498 58,895 17.64 3,339 2000 3,091,625.06 1,535,513 1,677,976 1,475,482 17.67 83,502 2004 57,267.00 24,732 27,027 31,386 17.69 1,774 2008 42,526.34 14,808 16,182 27,195 17.71 1,536 2010 188,071.26 55,752 60,925 130,908 17.72 7,388 2017 16,867.59 462 505 16,700 17.75 941 3,784,484.88 1,890,537 2,065,939 1,794,236 101,563 KLAMATH RIVER INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. 0 1902 47,219.50 45,825 41,775 5,444 2.95 1,845 1906 3,321.08 3,221 2,936 385 2.95 131 1908 106,337.79 103,069 93,960 12,378 2.96 4,182 1924 261,158.84 252,102 229,822 31,337 2.97 10,551 1926 1,531.80 1,478 1,347 184 2.97 62 1927 399.72 385 351 49 2.97 16 1932 55.99 54 49 7 2.97 2 1941 2,254.17 2,162 1,971 283 2.98 95 1942 8,412.82 8,065 7,352 1,061 2.98 356 1944 10,294.00 9,858 8,987 1,307 2.98 439 1949 5,032.03 4,806 4,381 651 2.98 218 1950 9,103.56 8,689 7,921 1,182 2.98 397 1954 4,692.79 4,468 4,073 620 2.98 208 1956 273,966.71 260,457 237,439 36,528 2.98 12,258 1963 8,578.87 8,109 7,392 1,187 2.98 398 1964 6,742.33 6,367 5,804 938 2.98 315 1965 8,436.49 7,959 7,256 1,181 2.98 396 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1036 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. 0 1966 3,974,981.44 3,745,267 3,414,276 560,705 2.99 187,527 1967 148,368.15 139,646 127,305 21,063 2.99 7,044 1968 73,415.64 69,022 62,922 10,494 2.99 3,510 1969 117,069.79 109,938 100,222 16,848 2.99 5,635 1970 1,075,672.94 1,008,917 919,753 155,920 2.99 52,147 1971 1,282,523.16 1,201,416 1,095,240 187,283 2.99 62,636 1972 27,903.91 26,105 23,798 4,106 2.99 1,373 1973 1,534,275.20 1,433,412 1,306,733 227,542 2.99 76,101 1986 22,201.14 20,220 18,433 3,768 2.99 1,260 1988 601,186.85 544,357 496,249 104,938 2.99 35,096 1989 102,494.03 92,505 84,330 18,164 2.99 6,075 1991 7,234.99 6,484 5,911 1,324 2.99 443 1992 254,968.41 227,585 207,472 47,496 2.99 15,885 1993 30,247.67 26,884 24,508 5,740 2.99 1,920 1994 469,071.30 415,001 378,325 90,746 2.99 30,350 1995 209,664.74 184,568 168,257 41,408 2.99 13,849 1996 14,625.46 12,805 11,673 2,952 2.99 987 1998 566,345.82 489,725 446,445 119,901 2.99 40,101 1999 143,003.90 122,777 111,926 31,077 2.99 10,394 2001 23,865.59 20,151 18,370 5,495 2.99 1,838 2002 81,935.67 68,504 62,450 19,486 2.99 6,517 2004 63,723.00 52,027 47,429 16,294 2.99 5,449 2006 3,445.34 2,727 2,486 959 2.99 321 2007 23,230.42 18,031 16,437 6,793 2.99 2,272 2008 117,864.90 89,398 81,497 36,368 2.99 12,163 2009 45,997.45 33,933 30,934 15,063 2.99 5,038 2016 55,273.86 18,466 16,834 38,440 2.99 12,856 2017 40,708.87 5,832 5,317 35,392 2.99 11,837 11,868,838.13 10,912,777 9,948,352 1,920,486 642,493 KLAMATH RIVER - ACCELERATED INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2019 NET SALVAGE PERCENT.. 0 1918 1,282,146.01 1,256,888 1,179,575 102,571 2.00 51,286 1919 11,306.14 11,081 10,399 907 2.00 454 1920 1,545.58 1,515 1,422 124 2.00 62 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1037 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1923 351,541.00 344,254 323,078 28,463 2.00 14,232 1924 6,773.33 6,631 6,223 550 2.00 275 1925 2,400,404.15 2,349,612 2,205,084 195,320 2.00 97,660 1926 5,689.48 5,568 5,226 464 2.00 232 1927 495.34 485 455 40 2.00 20 1928 238.63 233 219 20 2.00 10 1936 675.65 659 618 57 2.00 28 1938 16,957.53 16,541 15,524 1,434 2.00 717 1953 2,431.15 2,358 2,213 218 2.00 109 1958 7,146,437.03 6,914,035 6,488,744 657,693 2.00 328,846 1959 22,818.00 22,064 20,707 2,111 2.00 1,056 1960 15,183.88 14,674 13,771 1,412 2.00 706 1961 2,297.55 2,219 2,083 215 2.00 108 1962 4,884,832.56 4,714,938 4,424,916 459,917 2.00 229,958 1963 5,315.75 5,128 4,813 503 2.00 252 1964 9,270.17 8,936 8,386 884 2.00 442 1965 2,455,212.35 2,365,106 2,219,625 235,587 2.00 117,794 1966 38,701.38 37,255 34,963 3,738 2.00 1,869 1968 1,803.45 1,733 1,626 177 2.00 88 1972 3,345.84 3,205 3,008 338 2.00 169 1973 2,574.75 2,464 2,312 262 2.00 131 1974 95,417.88 91,223 85,612 9,806 2.00 4,903 1976 6,174.77 5,891 5,529 646 2.00 323 1984 57,546.87 54,305 50,965 6,582 2.00 3,291 1986 26,858.94 25,255 23,702 3,157 2.00 1,578 1987 72,778.50 68,300 64,099 8,680 2.00 4,340 1988 124,476.48 116,573 109,402 15,074 2.00 7,537 1989 916,951.96 856,827 804,122 112,830 2.00 56,415 1990 446,725.92 416,438 390,822 55,904 2.00 27,952 1991 216,983.14 201,755 189,345 27,638 2.00 13,819 1992 454,034.48 421,013 395,116 58,919 2.00 29,460 1993 817,914.99 756,187 709,673 108,242 2.00 54,121 1994 681,166.21 627,742 589,129 92,037 2.00 46,018 1995 94,980.96 87,228 81,862 13,118 2.00 6,559 1996 458,603.27 419,572 393,764 64,840 2.00 32,420 1998 117,100.23 106,208 99,675 17,425 2.00 8,712 1999 130,451.29 117,724 110,483 19,969 2.00 9,984 2000 3,673.92 3,297 3,094 580 2.00 290 2001 12,827.26 11,441 10,737 2,090 2.00 1,045 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1038 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 2002 2,122,512.07 1,879,930 1,764,293 358,219 2.00 179,110 2003 28,803.17 25,312 23,755 5,048 2.00 2,524 2004 1,807,993.49 1,574,708 1,477,846 330,148 2.00 165,074 2005 1,146,643.01 988,487 927,684 218,959 2.00 109,480 2006 316,783.05 269,852 253,253 63,530 2.00 31,765 2007 2,655,405.63 2,230,541 2,093,337 562,068 2.00 281,034 2008 638,042.70 527,081 494,660 143,383 2.00 71,692 2009 49,965.46 40,448 37,960 12,005 2.00 6,002 2010 193,520.78 152,779 143,381 50,139 2.00 25,070 2011 760,181.15 581,318 545,560 214,621 2.00 107,310 2012 596,340.76 437,315 410,415 185,926 2.00 92,963 2013 92,341.46 63,929 59,997 32,345 2.00 16,172 2014 1,188,307.92 756,192 709,678 478,630 2.00 239,315 2015 1,712,305.98 951,289 892,774 819,532 2.00 409,766 2016 261,258.84 111,968 105,081 156,178 2.00 78,089 2017 208,652.44 41,730 39,163 169,489 2.00 84,744 37,181,721.68 33,107,440 31,070,958 6,110,764 3,055,381 LAST CHANCE INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -1 1983 529,111.21 360,706 412,002 122,400 15.66 7,816 1986 72,321.10 47,861 54,667 18,377 15.68 1,172 1992 7,016.62 4,304 4,916 2,171 15.71 138 1999 115,306.90 61,741 70,521 45,939 15.74 2,919 2005 29,449.53 12,906 14,741 15,003 15.76 952 2008 178,635.99 66,520 75,980 104,442 15.77 6,623 2009 25,703.78 8,906 10,173 15,788 15.78 1,001 957,545.13 562,944 643,001 324,120 20,621 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1039 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1913 1,370,708.46 1,193,186 1,055,500 342,622 14.81 23,135 1917 374,712.59 324,520 287,073 95,134 14.90 6,385 1919 3,527.55 3,047 2,695 903 14.94 60 1920 605.94 523 463 155 14.96 10 1922 133.46 115 102 34 15.00 2 1925 6,747.43 5,778 5,111 1,771 15.05 118 1926 25,867.16 22,115 19,563 6,821 15.07 453 1930 31.29 27 24 8 15.14 1 1932 4,659.69 3,944 3,489 1,264 15.17 83 1937 8,378.21 7,025 6,214 2,331 15.24 153 1945 1,354.10 1,115 986 395 15.35 26 1950 5,745.89 4,672 4,133 1,728 15.41 112 1952 4,188.83 3,386 2,995 1,277 15.43 83 1965 2,698.54 2,082 1,842 911 15.55 59 1970 2,341.98 1,764 1,560 828 15.58 53 1983 8,522.14 5,867 5,190 3,503 15.66 224 1990 8,600.56 5,481 4,849 3,924 15.70 250 1992 52,575.45 32,570 28,812 24,815 15.71 1,580 1993 28,613.39 17,453 15,439 13,747 15.71 875 1994 2,014,334.40 1,208,220 1,068,799 985,822 15.72 62,711 1995 410,760.28 242,067 214,134 204,841 15.72 13,031 1996 1,895,111.23 1,096,135 969,648 963,365 15.72 61,283 1997 599,150.34 339,344 300,186 310,947 15.73 19,768 1999 109,101.18 58,997 52,189 59,094 15.74 3,754 2001 5,272.95 2,700 2,388 2,990 15.75 190 2002 622,906.95 309,194 273,515 361,850 15.75 22,975 2006 78,444.55 33,089 29,271 50,743 15.77 3,218 2009 567,396.89 198,538 175,628 403,117 15.78 25,546 2011 43,057.09 12,559 11,110 32,808 15.78 2,079 2013 14,855.84 3,290 2,910 12,243 15.79 775 2017 13,852.00 425 376 13,753 15.80 870 8,284,256.36 5,139,228 4,546,195 3,903,747 249,862 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1040 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1933 4,844,278.71 3,367,614 3,614,434 1,472,059 35.07 41,975 1949 364,481.39 234,641 251,838 130,867 36.53 3,582 1950 167.00 107 115 61 36.61 2 1952 346.72 219 235 129 36.76 4 1953 1,041.80 655 703 391 36.83 11 1958 759,255.51 462,028 495,891 301,327 37.18 8,105 1968 1,817.19 1,021 1,096 812 37.79 21 1973 4,152.79 2,219 2,382 1,979 38.05 52 1974 2,083.95 1,101 1,182 1,006 38.10 26 1978 9,722.01 4,897 5,256 4,952 38.29 129 1988 2,544.86 1,093 1,173 1,499 38.69 39 1990 939,836.07 387,399 415,792 571,036 38.76 14,733 1992 180,113.98 70,924 76,122 112,997 38.83 2,910 1993 110,587.71 42,464 45,576 70,541 38.87 1,815 1994 105,397.79 39,429 42,319 68,349 38.90 1,757 1995 181,601.60 66,088 70,932 119,750 38.93 3,076 1996 259,583.10 91,720 98,442 174,120 38.96 4,469 1997 27,452.92 9,396 10,085 18,741 39.00 481 1998 112,497.22 37,225 39,953 78,169 39.03 2,003 1999 290,557.70 92,783 99,583 205,502 39.06 5,261 2000 465,443.42 143,008 153,489 335,226 39.09 8,576 2001 6,537.44 1,926 2,067 4,797 39.12 123 2002 46,189.10 13,015 13,969 34,530 39.15 882 2003 100,749.62 27,055 29,038 76,749 39.17 1,959 2004 293,308.20 74,644 80,115 227,859 39.20 5,813 2005 26,068.61 6,259 6,718 20,654 39.23 526 2007 10,204.59 2,139 2,296 8,419 39.28 214 2008 250,847.18 48,490 52,044 211,346 39.31 5,376 2009 162,572.41 28,668 30,769 139,932 39.34 3,557 2010 29,163.27 4,635 4,975 25,647 39.36 652 2011 1,918,361.84 269,732 289,501 1,724,779 39.39 43,787 2012 350,946.14 42,734 45,866 322,627 39.41 8,186 2013 15,350,358.62 1,561,178 1,675,600 14,442,276 39.44 366,183 2014 1,108,327.02 89,806 96,388 1,067,355 39.46 27,049 2015 1,474,500.76 86,964 93,338 1,454,888 39.49 36,842 2016 245,992.95 8,960 9,617 248,676 39.51 6,294 2017 249,811.45 3,148 3,379 258,923 39.53 6,550 30,286,902.64 7,325,384 7,862,278 23,938,970 613,020 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1041 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -2 1950 5,006,921.58 3,829,631 3,201,708 1,905,352 19.95 95,506 1951 2,333,516.95 1,778,595 1,486,969 893,218 19.97 44,728 1952 4,761,236.58 3,615,635 3,022,800 1,833,661 19.99 91,729 1953 6,752,615.37 5,108,859 4,271,189 2,616,479 20.01 130,759 1954 4,153.63 3,130 2,617 1,620 20.03 81 1955 6,750,782.59 5,068,705 4,237,618 2,648,180 20.04 132,145 1956 7,263,487.53 5,431,360 4,540,811 2,867,946 20.06 142,968 1957 26,637.15 19,834 16,582 10,588 20.08 527 1958 135,273.87 100,311 83,864 54,116 20.09 2,694 1959 26,976.03 19,914 16,649 10,867 20.11 540 1960 5,149.00 3,784 3,164 2,088 20.12 104 1961 17,184.55 12,570 10,509 7,019 20.14 349 1962 21,354.93 15,544 12,995 8,787 20.16 436 1963 229.61 166 139 95 20.17 5 1964 65,551.42 47,242 39,496 27,366 20.18 1,356 1965 105,898.91 75,906 63,460 44,557 20.20 2,206 1967 76,569.07 54,274 45,375 32,725 20.23 1,618 1969 223,657.17 156,673 130,984 97,146 20.25 4,797 1970 64,944.17 45,210 37,797 28,446 20.26 1,404 1971 184,386.27 127,503 106,597 81,477 20.28 4,018 1972 1,381,645.35 949,050 793,440 615,839 20.29 30,352 1973 92,785.20 63,289 52,912 41,729 20.30 2,056 1975 15,721.22 10,567 8,834 7,201 20.32 354 1976 131,115.12 87,435 73,099 60,639 20.33 2,983 1977 109,751.58 72,593 60,690 51,256 20.34 2,520 1979 1,098,326.26 713,727 596,701 523,592 20.37 25,704 1980 275,867.51 177,610 148,488 132,897 20.38 6,521 1981 1,384,321.94 882,576 737,865 674,143 20.39 33,062 1982 2,652,204.62 1,673,900 1,399,440 1,305,809 20.40 64,010 1983 1,530,586.92 956,062 799,302 761,897 20.40 37,348 1984 238,579.77 147,357 123,196 120,156 20.41 5,887 1986 1,617,786.73 975,482 815,538 834,605 20.43 40,852 1987 1,060,316.82 631,112 527,632 553,891 20.44 27,098 1988 1,133,852.09 665,640 556,499 600,030 20.45 29,341 1989 328,548.59 190,100 158,930 176,189 20.46 8,611 1990 1,532,096.72 873,024 729,879 832,859 20.47 40,687 1991 300,958.05 168,742 141,074 165,903 20.48 8,101 1992 936,747.18 516,534 431,841 523,641 20.48 25,568 1993 10,614.44 5,747 4,805 6,022 20.49 294 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1042 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1994 369,420.58 196,159 163,996 212,813 20.50 10,381 1995 128,348.29 66,741 55,798 75,117 20.51 3,662 1996 408,314.74 207,782 173,713 242,768 20.51 11,837 1997 152,269.43 75,659 63,254 92,061 20.52 4,486 1998 11,321.43 5,481 4,582 6,966 20.53 339 1999 125,726.11 59,214 49,505 78,736 20.54 3,833 2000 173,714.20 79,432 66,408 110,780 20.54 5,393 2001 1,199,972.39 531,253 444,146 779,825 20.55 37,948 2002 373,013.53 159,312 133,191 247,283 20.56 12,027 2003 934,874.73 384,032 321,064 632,508 20.57 30,749 2004 2,465,118.98 970,491 811,365 1,703,056 20.57 82,793 2005 1,189,313.99 446,579 373,356 839,744 20.58 40,804 2006 4,402,038.61 1,567,217 1,310,249 3,179,830 20.59 154,436 2007 4,313,062.79 1,446,850 1,209,618 3,189,706 20.59 154,915 2008 11,352,282.17 3,558,675 2,975,179 8,604,148 20.60 417,677 2009 13,059,102.86 3,784,693 3,164,139 10,156,146 20.61 492,778 2010 8,763,955.91 2,321,519 1,940,873 6,998,362 20.61 339,561 2011 17,480,626.82 4,157,477 3,475,799 14,354,440 20.62 696,142 2012 69,684,352.21 14,577,395 12,187,223 58,890,816 20.62 2,856,005 2013 6,686,760.77 1,187,721 992,977 5,827,519 20.63 282,478 2014 4,018,074.45 576,732 482,169 3,616,267 20.64 175,207 2015 693,254.98 74,205 62,038 645,082 20.64 31,254 2016 1,574,952.73 105,399 88,117 1,518,334 20.65 73,527 2017 292,640.10 6,919 5,785 292,708 20.65 14,175 199,510,865.29 71,822,330 60,046,033 143,455,050 6,981,726 PARIS INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1910 23,776.30 22,347 24,014 1916 19,028.74 17,828 19,219 1922 142.16 133 144 1924 304.26 284 307 1925 21.56 20 22 1926 528.70 492 534 1936 2,451.08 2,263 2,476 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1043 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1937 1,800.60 1,661 1,819 1944 2,124.89 1,945 2,146 1945 432.20 395 437 1946 3,621.07 3,308 3,657 1948 244.24 223 247 1951 1,224.62 1,111 1,237 1983 560.26 468 566 1987 31,011.25 25,335 31,321 1994 8,793.80 6,806 8,882 2014 6,142.61 2,060 6,204 2017 10,102.00 684 10,203 112,310.34 87,363 113,433 PIONEER INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1897 463,756.63 416,473 393,235 75,159 11.95 6,289 1933 174.72 151 143 34 12.47 3 1936 4,747.98 4,083 3,855 940 12.50 75 1983 178,474.66 129,607 122,375 57,884 12.78 4,529 1984 138,171.11 99,546 93,992 45,561 12.78 3,565 1986 250,534.98 177,353 167,457 85,583 12.79 6,691 1987 161,049.95 112,937 106,635 56,025 12.79 4,380 1988 102,549.22 71,184 67,212 36,363 12.80 2,841 1989 953,681.90 655,066 618,515 344,703 12.80 26,930 1990 916,460.51 622,455 587,724 337,901 12.80 26,399 1991 828,883.83 556,142 525,111 312,062 12.81 24,361 1992 955,516.42 633,010 597,690 367,382 12.81 28,679 1993 835,007.91 545,821 515,366 327,992 12.81 25,604 1994 797,421.04 513,480 484,829 320,566 12.82 25,005 1995 940,803.78 596,505 563,222 386,990 12.82 30,186 2002 42,527.49 23,143 21,852 21,101 12.84 1,643 2003 56,915.78 30,036 28,360 29,125 12.84 2,268 2008 51,496.57 21,769 20,554 31,457 12.85 2,448 2009 204,723.31 81,085 76,561 130,210 12.85 10,133 2010 100,545.30 36,804 34,750 66,800 12.86 5,194 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1044 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 2011 48,661.52 16,246 15,340 33,809 12.86 2,629 2012 39,425.15 11,745 11,090 28,730 12.86 2,234 2014 71,270.77 15,112 14,269 57,715 12.87 4,484 2015 42,013.93 6,786 6,407 36,027 12.87 2,799 2017 20,490.46 759 717 19,979 12.87 1,552 8,205,304.92 5,377,298 5,077,261 3,210,097 250,921 PROSPECT #1, 2 AND 4 INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -2 1911 86,238.00 72,154 64,916 23,047 18.84 1,223 1928 875,748.84 710,761 639,460 253,803 19.42 13,069 1929 1,520.00 1,231 1,108 443 19.45 23 1932 8,170.62 6,573 5,914 2,420 19.54 124 1944 18,480.79 14,410 12,964 5,886 19.83 297 1953 56,073.00 42,423 38,167 19,027 20.01 951 1954 810.79 611 550 277 20.03 14 1955 819.17 615 553 282 20.04 14 1958 2,716.35 2,014 1,812 959 20.09 48 1964 6,398.48 4,611 4,148 2,378 20.18 118 1965 207,634.10 148,827 133,897 77,889 20.20 3,856 1966 49,539.86 35,318 31,775 18,756 20.21 928 1968 16,732.75 11,792 10,609 6,458 20.24 319 1979 13,111.51 8,520 7,665 5,708 20.37 280 1986 33,446.40 20,167 18,144 15,971 20.43 782 1987 87,040.93 51,808 46,611 42,171 20.44 2,063 1988 98,921.45 58,073 52,247 48,653 20.45 2,379 1989 76,229.09 44,107 39,682 38,071 20.46 1,861 1990 371,178.13 211,506 190,289 188,313 20.47 9,199 1991 176,287.89 98,842 88,927 90,887 20.48 4,438 1992 163,160.06 89,968 80,943 85,480 20.48 4,174 1993 365,055.18 197,647 177,820 194,536 20.49 9,494 1994 471,315.46 250,265 225,159 255,582 20.50 12,467 1995 198,341.25 103,137 92,791 109,517 20.51 5,340 1996 6,537.58 3,327 2,993 3,675 20.51 179 1997 92,438.83 45,930 41,322 52,965 20.52 2,581 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1045 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -2 1998 31,009.81 15,014 13,508 18,122 20.53 883 1999 26,307.80 12,390 11,147 15,687 20.54 764 2001 7,701,859.88 3,409,774 3,067,720 4,788,177 20.55 233,001 2002 81,602.17 34,852 31,356 51,878 20.56 2,523 2003 3,340,822.15 1,372,358 1,234,689 2,172,950 20.57 105,637 2004 6,502,621.72 2,560,013 2,303,203 4,329,471 20.57 210,475 2005 2,323,968.70 872,633 785,094 1,585,354 20.58 77,034 2006 2,902.49 1,033 929 2,031 20.59 99 2007 190,391.74 63,868 57,461 136,739 20.59 6,641 2008 138,077.02 43,284 38,942 101,897 20.60 4,946 2009 701,238.05 203,228 182,841 532,422 20.61 25,833 2010 1,124,669.09 297,918 268,032 879,130 20.61 42,656 2011 198,729.14 47,264 42,523 160,181 20.62 7,768 2012 5,051,358.13 1,056,703 950,699 4,201,686 20.62 203,768 2013 28,906.95 5,135 4,620 24,865 20.63 1,205 2014 37,457.52 5,376 4,837 33,370 20.64 1,617 2015 771,860.49 82,619 74,331 712,967 20.64 34,543 2016 2,372,950.64 158,803 142,873 2,277,537 20.65 110,292 2017 2,463,223.35 58,239 52,397 2,460,091 20.65 119,133 36,573,903.35 12,535,141 11,277,669 26,027,712 1,265,039 PROSPECT #3 INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1932 606,076.49 423,097 636,380 1939 6,307.30 4,272 6,623 1940 5,834.48 3,934 6,126 1952 74,834.78 47,343 78,577 1964 4,022.35 2,339 4,223 1965 6,630.22 3,824 6,962 1987 2,983.19 1,307 3,132 1989 123,810.93 52,121 130,001 1990 486,202.27 200,412 510,512 1993 7,634.30 2,931 7,704 312 38.87 8 1994 559,648.32 209,361 550,305 37,326 38.90 960 1995 53,483.60 19,464 51,161 4,997 38.93 128 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1046 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1996 2,088,606.87 737,979 1,939,776 253,261 38.96 6,501 1998 146.80 49 129 25 39.03 1 2006 100,873.70 22,701 59,670 46,248 39.26 1,178 2008 27,810.15 5,376 14,131 15,070 39.31 383 2010 3,162.20 503 1,322 1,998 39.36 51 2014 64,279.16 5,208 13,689 53,804 39.46 1,364 2015 111,902.71 6,600 17,348 100,150 39.49 2,536 2017 213,680.94 2,692 7,076 217,289 39.53 5,497 4,547,930.76 1,751,513 4,044,847 730,480 18,607 SANTA CLARA INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1917 42,183.04 39,494 42,605 1920 35,818.92 33,474 36,177 1926 152,784.51 142,203 154,312 1959 3,400.11 3,047 3,434 1960 9,082.97 8,125 9,174 1961 3,213.83 2,870 3,246 1964 857.28 761 866 1966 405.49 358 410 1967 6,641.23 5,854 6,708 1968 640.66 563 647 1970 4,593.17 4,019 4,630 9 6.92 1 1971 490.06 428 493 2 6.92 1972 751.89 654 753 6 6.93 1 1974 16,243.69 14,046 16,181 225 6.93 32 1976 1,645.52 1,414 1,629 33 6.93 5 1977 15,088.73 12,918 14,881 358 6.93 52 1983 7,916.96 6,609 7,614 383 6.94 55 1984 14,055.93 11,675 13,449 747 6.94 108 1986 78,950.45 64,876 74,736 5,003 6.94 721 1987 130,660.16 106,744 122,968 8,999 6.94 1,297 1988 4,206.05 3,415 3,934 314 6.94 45 1993 112,274.25 87,709 101,040 12,357 6.95 1,778 1994 85,644.21 66,286 76,361 10,140 6.95 1,459 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1047 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1995 80,682.70 61,818 71,214 10,276 6.95 1,479 1996 9,938.93 7,532 8,677 1,362 6.95 196 2003 120,799.34 81,896 94,343 27,664 6.95 3,980 2004 27,181.36 17,980 20,713 6,740 6.96 968 2008 5,571.48 3,223 3,713 1,914 6.96 275 2009 82,181.59 45,294 52,178 30,825 6.96 4,429 2010 84,514.05 43,929 50,606 34,753 6.96 4,993 2013 715.07 281 324 399 6.96 57 1,139,133.63 879,495 998,015 152,510 21,931 STAIRS INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1895 88,434.29 79,535 81,767 7,552 11.91 634 1924 538.44 471 484 60 12.37 5 1938 26.09 22 23 4 12.52 1939 414.81 355 365 54 12.53 4 1957 30,840.27 25,345 26,056 5,092 12.66 402 1985 4,048.40 2,891 2,972 1,117 12.79 87 1988 2,364.50 1,641 1,687 701 12.80 55 1993 32,823.58 21,456 22,058 11,094 12.81 866 1995 99,721.38 63,227 65,001 35,717 12.82 2,786 1997 74,520.49 45,640 46,921 28,345 12.82 2,211 2008 403,313.66 170,495 175,280 232,067 12.85 18,060 2012 1,155.55 344 354 813 12.86 63 2013 69,412.22 17,902 18,404 51,702 12.86 4,020 2014 3,716.78 788 810 2,944 12.87 229 2016 212,260.27 21,976 22,593 191,790 12.87 14,902 1,023,590.73 452,088 464,775 569,052 44,324 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1048 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -7 1958 35,722,534.20 22,152,204 22,586,455 15,636,657 37.18 420,566 1963 54,096.41 32,320 32,954 24,930 37.50 665 1964 38,661.34 22,912 23,361 18,006 37.56 479 1966 163.84 95 97 78 37.68 2 1967 1,439.65 831 847 693 37.74 18 1968 6,877.09 3,936 4,013 3,345 37.79 89 1977 3,416.98 1,776 1,811 1,845 38.24 48 1984 628,814.37 295,763 301,561 371,271 38.54 9,633 1986 1,064.00 484 493 645 38.62 17 1988 24,182.48 10,586 10,794 15,082 38.69 390 1989 10,171.90 4,364 4,450 6,434 38.73 166 1990 13,401.17 5,629 5,739 8,600 38.76 222 1991 136,132.60 55,909 57,005 88,657 38.80 2,285 1992 609.55 245 250 402 38.83 10 1995 5,005.94 1,856 1,892 3,464 38.93 89 1997 85,042.96 29,661 30,242 60,754 39.00 1,558 1998 96.21 32 33 70 39.03 2 1999 33,480.69 10,895 11,109 24,716 39.06 633 2000 3,609.92 1,130 1,152 2,710 39.09 69 2002 160,883.52 46,197 47,103 125,043 39.15 3,194 2004 169,677.16 44,003 44,866 136,689 39.20 3,487 2008 71,734.62 14,131 14,408 62,348 39.31 1,586 2009 3,468,418.07 623,260 635,478 3,075,730 39.34 78,183 2010 83,329.55 13,496 13,761 75,402 39.36 1,916 2011 1,630,886.84 233,680 238,261 1,506,788 39.39 38,253 2012 2,845,068.50 353,039 359,960 2,684,264 39.41 68,111 2013 1,343,470.63 139,238 141,967 1,295,546 39.44 32,849 2015 403,657.23 24,261 24,737 407,177 39.49 10,311 2016 208,121.00 7,725 7,876 214,813 39.51 5,437 2017 432,296.52 5,551 5,660 456,897 39.53 11,558 47,586,344.94 24,135,209 24,608,333 26,309,056 691,826 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1049 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -1 1986 91,817.07 66,538 54,113 38,623 11.82 3,268 1993 11,689.92 7,854 6,387 5,419 11.84 458 103,506.99 74,392 60,500 44,042 3,726 WALLOWA FALLS INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2057 NET SALVAGE PERCENT.. -5 1924 60,307.60 43,697 63,323 1925 46.55 34 49 1927 42.64 31 45 1950 1,177.20 760 1,236 1959 1,086.19 663 1,140 1976 13,884.20 7,259 14,578 1989 30,267.71 12,930 31,781 1993 733,988.41 286,311 770,688 2000 19,746.00 6,173 20,733 2001 31,814.75 9,545 33,405 2008 4,039.07 797 4,241 2009 13,047.29 2,348 13,700 2014 8,295.03 687 8,710 917,742.64 371,235 963,630 WEBER INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2060 NET SALVAGE PERCENT.. -7 1911 170,318.11 128,948 182,240 1915 6,741.02 5,038 7,213 1917 14,267.99 10,591 15,267 1921 177.72 130 190 1931 20,499.32 14,435 21,934 1942 203.30 136 218 1949 430,410.65 277,438 460,539 1964 32,134.66 18,652 34,384 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1050 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2060 NET SALVAGE PERCENT.. -7 1965 18,764.29 10,797 20,078 1966 13,731.97 7,833 14,693 1981 22,961.99 11,024 24,569 1982 2,399.52 1,135 2,542 26 40.17 1 1986 60,844.82 26,905 60,252 4,852 40.35 120 1988 15,728.53 6,694 14,991 1,839 40.43 45 1990 26,787.60 10,930 24,477 4,186 40.51 103 1995 76,483.60 27,484 61,549 20,289 40.70 499 1997 74,609.59 25,204 56,443 23,389 40.77 574 2004 274,842.44 68,753 153,968 140,113 41.00 3,417 2008 61,414.06 11,638 26,063 39,650 41.12 964 2013 88,220.28 8,759 19,615 74,780 41.26 1,812 2014 464,858.17 36,708 82,205 415,193 41.29 10,056 2015 122,599.87 7,059 15,808 115,374 41.32 2,792 2017 17,928.41 215 481 18,702 41.37 452 2,016,927.91 716,506 1,299,720 858,393 20,835 YALE INTERIM SURVIVOR CURVE.. IOWA 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -7 1953 25,240,258.65 16,174,268 17,922,326 9,084,751 36.83 246,667 1956 2,558.09 1,608 1,782 955 37.05 26 1961 97.64 59 65 39 37.38 1 1964 3,089.71 1,831 2,029 1,277 37.56 34 1967 98,361.75 56,808 62,948 42,299 37.74 1,121 1977 1,507.26 783 868 745 38.24 19 1988 4,527.89 1,982 2,196 2,649 38.69 68 1990 22,042.12 9,259 10,260 13,325 38.76 344 1992 11,782.85 4,728 5,239 7,369 38.83 190 1994 145,975.75 55,649 61,663 94,531 38.90 2,430 1995 54,808.84 20,326 22,523 36,123 38.93 928 1996 167,975.36 60,482 67,019 112,715 38.96 2,893 2000 29,581.65 9,262 10,263 21,389 39.09 547 2001 36,388.95 10,926 12,107 26,829 39.12 686 2002 11,852.40 3,403 3,771 8,911 39.15 228 2003 91,489.34 25,036 27,742 70,152 39.17 1,791 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1051 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 332 RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 125-R1.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -7 2007 443,465.97 94,745 104,985 369,524 39.28 9,407 2008 31,345.13 6,175 6,842 26,697 39.31 679 2009 933,223.55 167,696 185,820 812,729 39.34 20,659 2010 41,560.93 6,731 7,458 37,012 39.36 940 2011 173,820.27 24,906 27,598 158,390 39.39 4,021 2012 812,839.29 100,864 111,765 757,973 39.41 19,233 2013 750,658.30 77,798 86,206 716,998 39.44 18,179 2015 804,416.50 48,347 53,572 807,153 39.49 20,439 2016 2,097,539.65 77,857 86,272 2,158,096 39.51 54,622 2017 854,410.58 10,971 12,157 902,063 39.53 22,820 32,865,578.42 17,052,500 18,895,474 16,270,695 428,972 504,570,855.11 226,051,692 213,992,832 305,113,060 18,075,564 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.9 3.58 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1052 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -2 1917 15,290.09 13,865 7,864 7,732 9.21 840 1925 105,738.89 95,276 54,038 53,816 9.29 5,793 1939 197.67 176 100 102 9.42 11 1951 1,954.94 1,705 967 1,027 9.51 108 1965 6,554.38 5,541 3,143 3,543 9.60 369 1980 780.39 622 353 443 9.69 46 1982 167,325.97 131,911 74,816 95,856 9.70 9,882 1992 1,638,474.77 1,192,349 676,268 994,976 9.76 101,944 2007 5,739.32 2,992 1,697 4,157 9.86 422 2012 16,306.81 5,906 3,350 13,283 9.90 1,342 2015 6,550.00 1,335 757 5,924 9.93 597 2017 51,871.68 2,532 1,436 51,473 9.95 5,173 2,016,784.91 1,454,210 824,789 1,232,332 126,527 BEAR RIVER INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -3 1913 227,831.25 197,042 174,121 60,545 13.87 4,365 1915 392,830.43 338,971 299,540 105,075 13.93 7,543 1921 599.29 513 453 164 14.09 12 1923 250,082.92 213,667 188,812 68,773 14.15 4,860 1924 184,704.37 157,609 139,275 50,970 14.17 3,597 1925 19,922.69 16,975 15,000 5,520 14.20 389 1926 449.38 382 338 125 14.22 9 1928 752.61 639 565 211 14.27 15 1929 163.75 139 123 46 14.29 3 1940 2,749.97 2,286 2,020 812 14.53 56 1944 1,033.87 853 754 311 14.60 21 1947 440.72 361 319 135 14.66 9 1948 13,177.52 10,768 9,515 4,057 14.68 276 1949 16,660.58 13,580 12,000 5,160 14.70 351 1950 6,613.44 5,378 4,752 2,059 14.71 140 1951 7,548.70 6,122 5,410 2,365 14.73 161 1952 13,521.50 10,937 9,665 4,262 14.75 289 1953 6,208.41 5,008 4,425 1,969 14.77 133 1954 2,345.21 1,887 1,667 748 14.78 51 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1053 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -3 1955 4,473.98 3,588 3,171 1,438 14.80 97 1956 7,385.28 5,905 5,218 2,389 14.82 161 1963 480.59 375 331 164 14.93 11 1964 21,614.20 16,807 14,852 7,411 14.95 496 1968 3,136.21 2,397 2,118 1,112 15.01 74 1974 6,266.38 4,644 4,104 2,351 15.10 156 1980 189,739.73 135,106 119,390 76,042 15.19 5,006 1981 1,286,830.09 909,354 803,573 521,862 15.20 34,333 1982 511,342.08 358,349 316,664 210,018 15.22 13,799 1983 600,690.12 417,450 368,890 249,821 15.23 16,403 1985 543,363.74 370,671 327,553 232,112 15.26 15,210 1987 194,289.81 129,843 114,739 85,380 15.29 5,584 1992 53,367.08 33,476 29,582 25,386 15.37 1,652 1993 152,798.18 94,429 83,445 73,938 15.38 4,807 1995 189,664.84 113,349 100,164 95,191 15.41 6,177 1996 311,079.98 182,430 161,209 159,204 15.43 10,318 1997 532,631.23 306,092 270,486 278,124 15.45 18,002 2000 3,994.08 2,139 1,890 2,224 15.49 144 2004 42,328.97 19,895 17,581 26,018 15.56 1,672 2005 1,530,598.63 689,805 609,563 966,953 15.58 62,064 2007 4,272.16 1,742 1,539 2,861 15.61 183 2011 3,117,221.10 929,187 821,099 2,389,639 15.69 152,303 2012 104,908.92 27,717 24,493 83,563 15.71 5,319 2013 258,959.32 58,715 51,885 214,843 15.73 13,658 2014 283,381.22 52,571 46,456 245,427 15.75 15,583 2015 584,330.75 81,787 72,273 529,588 15.77 33,582 2017 2,957,409.93 93,333 82,476 2,963,656 15.82 187,336 14,644,195.21 6,024,273 5,323,498 9,760,023 626,410 BEND INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -4 1913 10,736.53 9,653 11,166 1916 14,011.27 12,562 14,572 1917 21,751.84 19,484 22,622 1952 3,327.51 2,830 3,461 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1054 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -4 1981 595.97 452 620 1986 9,059.12 6,602 9,421 1987 16,377.88 11,826 17,033 2011 20,552.60 7,121 21,375 2014 10,521.94 2,327 10,943 106,934.66 72,857 111,212 BIG FORK INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2053 NET SALVAGE PERCENT.. -7 1909 3,015.60 2,355 3,227 1925 29,427.06 21,926 31,487 1929 33,699.09 24,791 36,058 1948 14,702.35 10,056 15,732 1950 9,331.90 6,324 9,940 45 29.37 2 1951 874.90 590 927 9 29.46 1952 348.54 234 368 5 29.54 1957 2,052.52 1,341 2,108 88 29.94 3 1970 1,267.89 757 1,190 167 30.91 5 1983 2,543.88 1,318 2,072 650 31.82 20 1985 16,262.95 8,181 12,858 4,543 31.96 142 1995 394,467.92 162,374 255,210 166,871 32.66 5,109 1998 18,029.04 6,800 10,688 8,603 32.88 262 2001 706,530.39 239,194 375,951 380,036 33.10 11,481 2008 140,878.09 32,011 50,313 100,427 33.64 2,985 2009 3,709.20 773 1,215 2,754 33.72 82 2010 114,443.49 21,553 33,876 88,579 33.80 2,621 2012 3,689.83 535 841 3,107 33.98 91 2015 47,414.61 3,400 5,344 45,390 34.25 1,325 2017 42,917.88 657 1,033 44,889 34.45 1,303 1,585,607.13 545,170 850,436 846,164 25,431 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1055 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -9 1927 407,522.94 287,126 444,200 1936 1,304.30 883 1,422 1955 6,623.22 4,045 7,219 1956 2,268.66 1,377 2,473 1958 11,886.89 7,114 12,957 1959 11,612.76 6,901 12,658 1964 16,625.40 9,506 18,122 1981 281,917.59 133,945 256,464 50,826 39.42 1,289 1983 19,878.92 9,166 17,550 4,118 39.64 104 1995 24,549.18 8,772 16,796 9,963 41.01 243 2008 11,191,441.09 2,120,251 4,059,638 8,139,033 42.59 191,102 2011 23,586.31 3,250 6,223 19,486 42.99 453 2013 868.76 87 167 780 43.27 18 2017 30,672.91 377 722 32,712 43.87 746 12,030,758.93 2,592,800 4,856,609 8,256,918 193,955 EAGLE POINT INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. -7 1957 141,202.60 106,634 151,087 1958 334.00 251 357 1960 1,058.00 789 1,132 1961 311.62 231 333 1963 2,291.49 1,684 2,452 1968 1,218.40 871 1,304 1975 1,385.32 944 1,482 1991 62,711.03 35,585 67,101 1999 41,028.96 19,488 43,522 379 21.86 17 251,541.42 166,477 268,770 379 17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1056 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2035 NET SALVAGE PERCENT.. -4 1982 598,783.08 407,605 445,422 177,312 17.00 10,430 2008 121,918.98 43,813 47,878 78,918 17.52 4,504 720,702.06 451,418 493,300 256,230 14,934 KLAMATH RIVER INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. -1 1903 11,618.00 11,335 10,333 1,401 2.91 481 1906 26,136.00 25,485 23,233 3,165 2.92 1,084 1908 4,665.68 4,548 4,146 566 2.92 194 1911 8,554.10 8,334 7,597 1,042 2.92 357 1924 100,716.02 97,832 89,186 12,537 2.94 4,264 1925 996.15 967 882 125 2.94 43 1926 43.94 43 39 5 2.94 2 1927 1,341.22 1,302 1,187 168 2.94 57 1929 1,105.93 1,073 978 139 2.94 47 1947 2,592.85 2,497 2,276 342 2.95 116 1951 11,327.43 10,886 9,924 1,517 2.96 512 1987 69,652.30 63,852 58,209 12,140 2.98 4,074 1991 4,873.76 4,410 4,020 902 2.98 303 1999 19,706.52 17,097 15,586 4,318 2.98 1,449 2001 19,037.80 16,235 14,800 4,428 2.99 1,481 2004 1,409.25 1,163 1,060 363 2.99 121 2014 31,186.71 16,987 15,486 16,013 2.99 5,356 2017 29,737.95 4,291 3,912 26,124 3.00 8,708 344,701.61 288,337 262,855 85,294 28,649 KLAMATH RIVER - ACCELERATED INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2019 NET SALVAGE PERCENT.. 0 1918 163,422.34 160,203 150,349 13,074 2.00 6,537 1919 1,172.57 1,149 1,078 94 2.00 47 1920 21.40 21 21 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1057 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1921 876.85 859 806 71 2.00 36 1923 37,992.75 37,205 34,916 3,076 2.00 1,538 1924 120.20 118 111 9 2.00 4 1925 304,935.53 298,483 280,123 24,813 2.00 12,406 1926 34,432.12 33,696 31,623 2,809 2.00 1,404 1927 7,791.40 7,623 7,154 637 2.00 318 1928 7,466.02 7,303 6,854 612 2.00 306 1929 10,401.14 10,171 9,545 856 2.00 428 1930 972.11 950 892 81 2.00 40 1935 105.17 103 97 9 2.00 4 1941 50.93 50 47 4 2.00 2 1951 18,062.97 17,536 16,457 1,606 2.00 803 1952 157,757.00 153,083 143,667 14,090 2.00 7,045 1955 203,581.83 197,269 185,135 18,447 2.00 9,224 1958 1,180,025.10 1,141,651 1,071,426 108,599 2.00 54,300 1961 29,262.53 28,262 26,524 2,739 2.00 1,370 1962 1,101,265.60 1,062,964 997,580 103,686 2.00 51,843 1963 5,647.43 5,448 5,113 535 2.00 268 1964 17,405.20 16,778 15,746 1,659 2.00 830 1965 1,128.25 1,087 1,020 108 2.00 54 1966 293.66 283 266 28 2.00 14 1969 1,366.04 1,312 1,231 135 2.00 68 1971 15,166.61 14,541 13,647 1,520 2.00 760 1973 110,470.55 105,719 99,216 11,254 2.00 5,627 1987 53,048.10 49,784 46,722 6,326 2.00 3,163 1988 25,878.01 24,235 22,744 3,134 2.00 1,567 1989 33,287.71 31,105 29,192 4,096 2.00 2,048 1990 596,294.48 555,866 521,674 74,621 2.00 37,310 1991 302,963.96 281,702 264,374 38,590 2.00 19,295 1992 193,327.36 179,267 168,240 25,087 2.00 12,544 1993 464,353.23 429,308 402,901 61,453 2.00 30,726 1994 1,064,772.05 981,262 920,903 143,869 2.00 71,934 1996 11,321.38 10,358 9,721 1,601 2.00 800 1997 2,201,045.47 2,005,395 1,882,040 319,005 2.00 159,502 1998 18,299.85 16,598 15,577 2,723 2.00 1,362 1999 6,412.86 5,787 5,431 982 2.00 491 2000 2,082,684.73 1,869,085 1,754,115 328,570 2.00 164,285 2001 30,557.31 27,254 25,578 4,980 2.00 2,490 2002 13,859.49 12,275 11,520 2,340 2.00 1,170 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1058 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 2003 259,826.91 228,333 214,288 45,539 2.00 22,770 2004 1,691,648.71 1,473,375 1,382,746 308,903 2.00 154,452 2005 4,208,958.29 3,628,417 3,405,228 803,731 2.00 401,866 2007 457,896.19 384,633 360,974 96,923 2.00 48,462 2008 20,238.50 16,719 15,691 4,548 2.00 2,274 2009 142,433.38 115,303 108,211 34,223 2.00 17,112 2010 136,515.97 107,775 101,146 35,370 2.00 17,685 2011 210,591.19 161,041 151,135 59,456 2.00 29,728 2012 58,138.83 42,635 40,012 18,126 2.00 9,063 2013 112,176.95 77,661 72,884 39,293 2.00 19,646 2014 11,073.45 7,047 6,614 4,460 2.00 2,230 2015 17,613.81 9,786 9,184 8,430 2.00 4,215 2016 176,830.37 75,784 71,122 105,708 2.00 52,854 2017 6,511.74 1,302 1,222 5,290 2.00 2,645 18,019,753.58 16,112,959 15,121,829 2,897,925 1,448,965 LAST CHANCE INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -3 1983 730,269.15 507,501 579,673 172,504 15.23 11,327 1989 117,276.43 76,597 87,490 33,305 15.32 2,174 2006 89,824.09 38,639 44,134 48,385 15.59 3,104 2017 247,685.60 7,817 8,929 246,188 15.82 15,562 1,185,055.27 630,554 720,225 500,382 32,167 LIFTON INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1917 46,374.14 39,533 34,971 12,330 13.99 881 1951 3,030.35 2,434 2,153 938 14.73 64 1953 3,232.67 2,582 2,284 1,013 14.77 69 1954 2,463.31 1,962 1,736 777 14.78 53 1956 3,649.86 2,890 2,557 1,166 14.82 79 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1059 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1980 156,089.82 110,066 97,365 61,846 15.19 4,071 1986 2,279.09 1,524 1,348 977 15.28 64 1998 120,797.44 67,287 59,523 63,691 15.46 4,120 2005 350,331.43 156,353 138,311 219,027 15.58 14,058 2006 2,553,682.73 1,087,824 962,296 1,642,460 15.59 105,353 2007 2,255,931.80 910,986 805,864 1,495,186 15.61 95,784 2009 2,244,002.59 794,471 702,794 1,586,088 15.65 101,347 2011 11,567.50 3,415 3,021 8,778 15.69 559 2013 121,936.71 27,379 24,220 100,156 15.73 6,367 2017 10,826.92 338 299 10,744 15.82 679 7,886,196.36 3,209,044 2,838,742 5,205,178 333,548 MERWIN INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -12 1933 432,333.91 316,831 340,052 144,162 30.42 4,739 1949 1,446,187.75 986,740 1,059,060 560,670 32.28 17,369 1951 6,212.30 4,194 4,501 2,456 32.49 76 1954 2,052.99 1,363 1,463 836 32.80 25 1958 1,943,786.04 1,259,222 1,351,513 825,527 33.20 24,865 1967 496.54 301 323 233 34.06 7 1971 877,886.77 514,231 551,920 431,313 34.42 12,531 1978 111,709.09 60,720 65,170 59,944 35.05 1,710 1989 4,062.12 1,864 2,001 2,549 36.02 71 1991 2,890.48 1,272 1,365 1,872 36.20 52 1992 1,427.08 614 659 939 36.29 26 1993 34,681.50 14,571 15,639 23,204 36.38 638 1994 30,947.45 12,677 13,606 21,055 36.47 577 1995 170,384.33 67,957 72,938 117,893 36.56 3,225 1996 310,990.93 120,599 129,438 218,872 36.65 5,972 1997 740,213.96 278,441 298,849 530,191 36.74 14,431 1998 172,233.85 62,699 67,294 125,608 36.84 3,410 2000 1,536.94 521 559 1,162 37.02 31 2001 15,331.31 4,989 5,355 11,816 37.12 318 2002 774,190.05 241,208 258,887 608,206 37.21 16,345 2003 293,838.06 87,297 93,695 235,403 37.31 6,309 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1060 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -12 2004 150,064.51 42,354 45,458 122,614 37.40 3,278 2005 120,166.01 32,026 34,373 100,213 37.50 2,672 2006 8,779.30 2,197 2,358 7,475 37.60 199 2007 36,927.12 8,616 9,247 32,111 37.70 852 2008 70,862.87 15,290 16,411 62,956 37.80 1,666 2009 8,298.07 1,638 1,758 7,536 37.90 199 2010 58,114.64 10,341 11,099 53,989 38.01 1,420 2011 19,525.13 3,085 3,311 18,557 38.11 487 2012 90,888.66 12,438 13,350 88,446 38.22 2,314 2014 6,123.51 560 601 6,257 38.45 163 2016 261,484.15 10,789 11,580 281,282 38.69 7,270 2017 45,650.14 638 685 50,443 38.82 1,299 8,250,277.56 4,178,283 4,484,519 4,755,792 134,546 NORTH UMPQUA INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -4 1950 1,168,748.07 901,717 753,868 461,630 18.77 24,594 1951 199,597.92 153,501 128,332 79,250 18.80 4,215 1952 855,666.84 655,860 548,322 341,571 18.83 18,140 1953 1,500,543.03 1,146,204 958,267 602,297 18.86 31,935 1954 6,295.38 4,792 4,006 2,541 18.89 135 1955 546,298.46 414,324 346,390 221,761 18.92 11,721 1956 511,325.58 386,342 322,996 208,783 18.95 11,018 1958 2,433.32 1,825 1,526 1,005 19.00 53 1960 14,917.00 11,092 9,273 6,240 19.06 327 1961 22,248.17 16,474 13,773 9,365 19.08 491 1964 2,958.46 2,160 1,806 1,271 19.17 66 1966 4,819.79 3,484 2,913 2,100 19.22 109 1969 17,180.73 12,216 10,213 7,655 19.30 397 1971 4,331.92 3,043 2,544 1,961 19.35 101 1973 62,070.24 43,043 35,985 28,568 19.40 1,473 1974 243.55 168 140 113 19.42 6 1975 6,365.99 4,353 3,639 2,981 19.45 153 1976 721.16 489 409 341 19.48 18 1978 13,574.13 9,066 7,579 6,538 19.53 335 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1061 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -4 1979 100,205.56 66,365 55,484 48,730 19.55 2,493 1987 92,266.10 56,160 46,952 49,005 19.75 2,481 1990 219,889.10 128,336 107,293 121,391 19.83 6,122 1992 235,439.89 133,058 111,241 133,616 19.88 6,721 1993 146,725.05 81,459 68,103 84,491 19.91 4,244 1994 71,124.83 38,760 32,405 41,565 19.93 2,086 1995 161,047.18 85,991 71,892 95,598 19.96 4,789 1996 2,745.86 1,435 1,200 1,656 19.98 83 1999 89,318.69 43,307 36,206 56,685 20.06 2,826 2001 1,490,495.83 679,664 568,223 981,892 20.12 48,802 2002 1,561,116.99 687,984 575,179 1,048,382 20.14 52,055 2003 257,387.73 109,164 91,265 176,418 20.17 8,747 2004 1,333,449.34 541,998 453,130 933,658 20.20 46,221 2005 63,286.90 24,557 20,531 45,288 20.23 2,239 2007 286,981.51 99,584 83,256 215,205 20.29 10,606 2008 52,014.20 16,884 14,116 39,979 20.32 1,967 2009 7,082,204.34 2,128,333 1,779,362 5,586,130 20.35 274,503 2011 5,413,837.29 1,337,668 1,118,338 4,512,053 20.41 221,071 2012 2,902.96 631 528 2,492 20.44 122 2013 982,918.18 181,794 151,986 870,249 20.48 42,493 2014 97,169.15 14,587 12,195 88,861 20.51 4,333 2015 931,300.02 103,926 86,886 881,666 20.55 42,903 2017 9,941.58 245 205 10,134 20.63 491 25,624,108.02 10,332,043 8,637,957 18,011,115 893,685 PARIS INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -2 1910 10,079.11 9,481 10,281 1946 3,209.00 2,943 3,273 1984 56,151.35 47,056 57,274 2008 3,813.87 2,236 3,890 73,253.33 61,716 74,718 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1062 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1897 27,836.76 24,862 23,475 4,919 11.20 439 1922 323.53 283 267 63 11.76 5 1953 6,428.72 5,351 5,052 1,505 12.19 123 1954 8,668.04 7,198 6,796 2,045 12.20 168 1984 68,543.14 49,826 47,046 22,868 12.51 1,828 1986 64,343.22 45,990 43,424 22,206 12.53 1,772 1989 15,835.03 10,991 10,378 5,774 12.56 460 1993 70,354.93 46,526 43,930 27,832 12.60 2,209 1999 173,816.42 103,582 97,802 79,490 12.66 6,279 2008 1,128,739.17 485,452 458,365 692,949 12.77 54,264 2012 47,175.61 14,317 13,518 34,601 12.82 2,699 2013 2,175.25 572 540 1,679 12.83 131 2014 1,656.58 359 339 1,351 12.85 105 1,615,896.40 795,309 750,933 897,281 70,482 PROSPECT #1, 2 AND 4 INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -4 1911 18,177.00 15,224 13,697 5,207 17.24 302 1928 288,623.55 234,993 211,420 88,749 18.02 4,925 1944 26,330.13 20,673 18,599 8,784 18.59 473 1954 9,783.64 7,447 6,700 3,475 18.89 184 1959 2,226.87 1,663 1,496 820 19.03 43 1961 10,541.31 7,806 7,023 3,940 19.08 206 1962 543.05 400 360 205 19.11 11 1963 63,073.83 46,275 41,633 23,964 19.14 1,252 1965 2,548.23 1,852 1,666 984 19.19 51 1966 94,818.83 68,542 61,666 36,945 19.22 1,922 1968 61,249.19 43,801 39,407 24,292 19.27 1,261 1970 53,942.76 38,132 34,307 21,794 19.32 1,128 1988 131,373.50 78,907 70,991 65,637 19.78 3,318 1990 64,654.23 37,735 33,950 33,291 19.83 1,679 1993 251,525.98 139,643 125,635 135,952 19.91 6,828 1996 95,226.01 49,776 44,783 54,252 19.98 2,715 1998 72,851.58 36,277 32,638 43,128 20.04 2,152 1999 83,930.52 40,694 36,612 50,676 20.06 2,526 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1063 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -4 2000 178,287.40 83,947 75,526 109,893 20.09 5,470 2002 113,210.48 49,892 44,887 72,852 20.14 3,617 2003 26,022.41 11,037 9,930 17,133 20.17 849 2004 12,343.78 5,017 4,514 8,324 20.20 412 2007 1,003,280.00 348,145 313,221 730,191 20.29 35,988 2010 1,218,207.78 334,801 301,215 965,721 20.38 47,386 2011 3,365.59 832 749 2,752 20.41 135 2015 17,353.25 1,936 1,742 16,306 20.55 793 2017 18,598.83 458 412 18,931 20.63 918 3,922,089.73 1,705,905 1,534,776 2,544,197 126,544 PROSPECT #3 INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -9 1932 108,502.59 77,675 118,268 1964 486.77 294 531 1997 1,566,251.65 573,385 1,383,234 323,980 36.74 8,818 1998 45,450.64 16,102 38,844 10,697 36.84 290 1999 1,707.28 584 1,409 452 36.93 12 2008 2,900.34 609 1,469 1,692 37.80 45 2009 1,031.34 198 478 647 37.90 17 2010 4,086.66 708 1,708 2,746 38.01 72 2011 7,610.04 1,170 2,823 5,472 38.11 144 2014 3,320.40 296 714 2,905 38.45 76 2017 100,953.03 1,372 3,310 106,729 38.82 2,749 1,842,300.74 672,393 1,552,787 455,321 12,223 SANTA CLARA INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1917 3,357.66 3,117 3,391 1920 20,781.33 19,261 20,989 1926 11,134.73 10,284 11,246 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1064 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1966 600.00 528 601 5 6.81 1 1967 2,302.49 2,023 2,304 21 6.81 3 1980 32,072.89 27,094 30,863 1,530 6.85 223 1987 82,529.87 67,373 76,746 6,609 6.87 962 1989 26,918.85 21,696 24,714 2,474 6.88 360 1990 27,840.16 22,285 25,385 2,733 6.88 397 1992 19,002.08 14,975 17,058 2,134 6.89 310 1994 95,614.38 74,046 84,348 12,223 6.89 1,774 1998 104,014.68 77,002 87,715 17,340 6.90 2,513 2008 38,185.65 22,167 25,251 13,317 6.94 1,919 464,354.77 361,851 410,614 58,384 8,462 STAIRS INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -3 1895 28,974.90 26,171 26,905 2,939 11.14 264 1957 11,256.70 9,368 9,631 1,963 12.23 161 1986 60,937.40 43,982 45,216 17,549 12.53 1,401 1987 5,495.88 3,930 4,040 1,620 12.54 129 1995 405,257.01 262,754 270,128 147,287 12.62 11,671 2011 4,245.93 1,457 1,498 2,875 12.81 224 2012 1,621.58 497 511 1,159 12.82 90 2017 3,121.97 118 121 3,094 12.90 240 520,911.37 348,277 358,051 178,488 14,180 SWIFT INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -10 1958 6,416,352.32 4,082,411 4,162,438 2,895,549 33.20 87,215 1964 9,837.19 6,002 6,120 4,701 33.78 139 1968 4,060.04 2,399 2,446 2,020 34.15 59 1970 6,671.17 3,874 3,950 3,388 34.33 99 1981 95,805.97 49,202 50,167 55,220 35.32 1,563 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1065 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -10 1987 68,039.78 31,817 32,441 42,403 35.85 1,183 1988 832,170.26 382,092 389,582 525,805 35.94 14,630 1989 3,698.77 1,667 1,700 2,369 36.02 66 1991 892,281.47 385,655 393,215 588,295 36.20 16,251 1992 1,427.08 603 615 955 36.29 26 1994 38,970.48 15,678 15,985 26,882 36.47 737 1997 132,802.76 49,063 50,025 96,058 36.74 2,615 1998 1,620.56 579 590 1,192 36.84 32 2000 4,617.20 1,537 1,567 3,512 37.02 95 2001 437,974.99 139,965 142,709 339,064 37.12 9,134 2002 346,781.43 106,114 108,194 273,265 37.21 7,344 2004 399,025.91 110,610 112,778 326,150 37.40 8,721 2005 452,794.47 118,522 120,845 377,229 37.50 10,059 2007 13,146.37 3,013 3,072 11,389 37.70 302 2008 148,496.71 31,469 32,086 131,260 37.80 3,472 2009 160,598.70 31,140 31,750 144,908 37.90 3,823 2010 361,323.09 63,148 64,386 333,070 38.01 8,763 2012 174,615.61 23,470 23,930 168,147 38.22 4,399 2014 5,319,748.77 477,969 487,339 5,364,385 38.45 139,516 2015 82,964.40 5,451 5,558 85,703 38.57 2,222 2017 18,633.68 256 261 20,236 38.82 521 16,424,459.18 6,123,706 6,243,749 11,823,156 322,986 VIVA NAUGHTON INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -2 1986 460,034.42 336,540 273,696 195,539 11.60 16,857 2005 37,403.53 19,418 15,792 22,360 11.77 1,900 497,437.95 355,958 289,488 217,898 18,757 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1066 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2057 NET SALVAGE PERCENT.. -9 1924 3,742.56 2,777 4,079 1938 1,503.30 1,058 1,639 1959 175.82 111 192 1967 41,082.22 24,511 44,780 1997 632,645.62 235,127 689,584 2001 2,532.79 815 2,761 2008 47,596.62 10,182 38,527 13,354 36.98 361 2012 4,488.05 609 2,304 2,588 37.39 69 2015 72,892.89 4,846 18,336 61,117 37.72 1,620 806,659.87 280,036 802,201 77,058 2,050 WEBER INTERIM SURVIVOR CURVE.. IOWA 95-S0 PROBABLE RETIREMENT YEAR.. 12-2060 NET SALVAGE PERCENT.. -11 1911 29,976.65 23,322 33,274 1924 322.43 239 358 1925 19,570.82 14,472 21,724 1934 104.54 75 116 1953 4,066.56 2,645 4,514 1960 12,978.47 8,073 14,406 1985 275,929.66 131,413 243,866 62,416 37.10 1,682 1990 361,799.06 156,956 291,267 110,330 37.58 2,936 1994 87,545.44 34,547 64,110 33,066 37.98 871 1996 27,749.40 10,355 19,216 11,586 38.17 304 2010 8,532.48 1,450 2,691 6,780 39.65 171 2011 3,611.34 545 1,011 2,997 39.76 75 2014 39,413.11 3,426 6,358 37,391 40.13 932 2017 65,138.30 864 1,603 70,700 40.53 1,744 936,738.26 388,382 704,513 335,266 8,715 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1067 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 95-S0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -11 1953 3,817,078.60 2,525,650 2,798,614 1,438,343 32.70 43,986 1964 1,129.11 695 770 483 33.78 14 1970 4,163.68 2,440 2,704 1,918 34.33 56 1971 7,164.42 4,159 4,608 3,344 34.42 97 1986 20,561.40 9,874 10,941 11,882 35.76 332 1988 1,673,596.32 775,419 859,224 998,468 35.94 27,782 1990 34,010.10 15,152 16,790 20,962 36.11 581 1992 1,151.12 491 544 734 36.29 20 1994 369,931.30 150,182 166,413 244,211 36.47 6,696 1996 4,274,519.87 1,642,811 1,820,360 2,924,357 36.65 79,791 2001 9,456.28 3,049 3,379 7,118 37.12 192 2003 40,241.02 11,849 13,130 31,538 37.31 845 2004 108,375.53 30,315 33,591 86,705 37.40 2,318 2006 13,356.12 3,313 3,671 11,154 37.60 297 2008 54,014.84 11,551 12,799 47,157 37.80 1,248 2009 158,353.71 30,983 34,332 141,441 37.90 3,732 2011 1,826.73 286 317 1,711 38.11 45 2012 164,029.67 22,247 24,651 157,422 38.22 4,119 2013 3,286.77 373 413 3,235 38.34 84 2014 1,816,467.34 164,690 182,489 1,833,790 38.45 47,693 2017 49,185.19 681 755 53,841 38.82 1,387 12,621,899.12 5,406,210 5,990,495 8,019,813 221,315 132,392,617.44 62,558,168 63,507,066 76,414,594 4,664,548 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.4 3.52 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1068 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -1 1917 1,590.91 1,386 786 821 8.87 93 1925 15,921.01 13,788 7,820 8,260 8.95 923 1926 34.64 30 17 18 8.96 2 1941 721.37 615 349 380 9.09 42 1947 822.04 695 394 436 9.14 48 1948 114.47 97 55 61 9.15 7 1957 3,195.14 2,657 1,507 1,720 9.22 187 1959 909.92 753 427 492 9.24 53 1960 186.48 154 87 101 9.25 11 1965 2,276.26 1,858 1,054 1,245 9.28 134 1969 4,317.17 3,484 1,976 2,384 9.31 256 1981 8,368.88 6,425 3,644 4,808 9.40 511 1982 40,097.36 30,618 17,366 23,133 9.40 2,461 1983 187,886.68 142,613 80,886 108,879 9.41 11,571 1988 6,490.91 4,759 2,699 3,857 9.44 409 1989 380,133.59 276,368 156,748 227,186 9.45 24,041 1990 23,255.47 16,757 9,504 13,984 9.46 1,478 1992 294,272.37 207,976 117,958 179,257 9.47 18,929 1994 14,537.00 10,044 5,697 8,986 9.49 947 1995 17,749.40 12,109 6,868 11,059 9.50 1,164 2008 33,537.58 16,269 9,227 24,646 9.63 2,559 2009 112,677.13 51,611 29,272 84,532 9.64 8,769 2013 5,841.84 1,818 1,031 4,869 9.70 502 2014 102,547.30 26,665 15,124 88,449 9.72 9,100 2015 68,889.15 13,847 7,854 61,724 9.74 6,337 2017 35,876.54 1,727 980 35,256 9.79 3,601 1,362,250.61 845,123 479,331 896,542 94,135 BEAR RIVER INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1913 57,346.08 46,888 41,434 17,059 13.11 1,301 1915 98,508.93 80,380 71,030 29,449 13.16 2,238 1916 6,178.37 5,037 4,451 1,851 13.18 140 1918 10.35 8 7 3 13.23 1922 35,456.89 28,711 25,371 10,795 13.32 810 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1069 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -2 1923 6,947.79 5,620 4,966 2,120 13.34 159 1924 150,154.12 121,310 107,199 45,959 13.36 3,440 1925 95.00 77 68 29 13.38 2 1926 928.67 748 661 286 13.41 21 1929 295.56 237 209 92 13.47 7 1930 5,503.07 4,411 3,898 1,715 13.49 127 1931 274.53 220 194 86 13.51 6 1938 271.81 215 190 87 13.66 6 1941 10,545.40 8,305 7,339 3,417 13.72 249 1946 420.94 328 290 140 13.82 10 1947 1,621.17 1,261 1,114 539 13.84 39 1949 146.05 113 100 49 13.88 4 1950 1,758.81 1,359 1,201 593 13.90 43 1952 1,204.08 926 818 410 13.94 29 1953 8,556.29 6,562 5,799 2,929 13.96 210 1956 12,857.42 9,779 8,641 4,473 14.02 319 1958 1,031.32 780 689 363 14.05 26 1959 1,895.78 1,429 1,263 671 14.07 48 1961 1,079.22 808 714 387 14.11 27 1964 12,923.95 9,576 8,462 4,720 14.16 333 1968 83,457.46 60,842 53,765 31,362 14.23 2,204 1970 1,595.81 1,153 1,019 609 14.27 43 1974 8,153.87 5,770 5,099 3,218 14.34 224 1975 3,061.29 2,154 1,903 1,219 14.36 85 1976 1,193.13 835 738 479 14.37 33 1977 17,137.92 11,914 10,528 6,953 14.39 483 1980 20,213.19 13,770 12,168 8,449 14.44 585 1981 296,444.51 200,431 177,116 125,258 14.46 8,662 1982 72,551.83 48,682 43,019 30,984 14.47 2,141 1983 379,455.53 252,520 223,146 163,899 14.49 11,311 1984 16,197.86 10,685 9,442 7,080 14.51 488 1985 233,619.66 152,755 134,986 103,306 14.52 7,115 1987 73,419.36 47,058 41,584 33,304 14.56 2,287 1988 64,578.21 40,961 36,196 29,674 14.57 2,037 1989 13,848.43 8,683 7,673 6,452 14.59 442 1990 120,934.79 74,908 66,194 57,159 14.61 3,912 1992 4,229.14 2,552 2,255 2,059 14.64 141 1994 15,333.35 8,973 7,929 7,711 14.68 525 1995 16,290.68 9,375 8,284 8,332 14.70 567 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1070 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -2 1997 68,900.49 38,187 33,745 36,534 14.74 2,479 1999 99,339.91 52,687 46,558 54,769 14.78 3,706 2002 50,045.41 24,449 21,605 29,441 14.85 1,983 2003 55,587.40 26,273 23,217 33,482 14.87 2,252 2004 196,843.96 89,651 79,222 121,559 14.90 8,158 2005 155,686.54 68,032 60,118 98,682 14.93 6,610 2006 31,736.72 13,250 11,709 20,663 14.95 1,382 2007 144,675.68 57,304 50,638 96,931 14.98 6,471 2008 350,644.43 130,853 115,632 242,026 15.01 16,124 2009 851,445.34 296,341 261,869 606,605 15.04 40,333 2011 176,484.99 51,373 45,397 134,618 15.10 8,915 2012 233,307.68 60,226 53,220 184,754 15.14 12,203 2013 28,157.25 6,262 5,534 23,187 15.17 1,528 2014 197,288.84 36,055 31,861 169,374 15.21 11,136 2015 432,731.91 59,803 52,846 388,540 15.25 25,478 2016 285,402.41 25,201 22,269 268,841 15.30 17,571 2017 551,729.78 17,052 15,068 547,696 15.36 35,657 5,767,736.36 2,342,108 2,069,662 3,813,429 254,865 BEND INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1913 1,085.98 921 1,108 1916 687.78 582 702 1917 3,286.44 2,779 3,352 1928 1,457.73 1,219 1,487 1936 111.47 92 114 1942 245.57 202 250 1947 1,006.10 819 1,026 1948 66.75 54 68 1950 1,026.45 831 1,047 1953 786.60 633 802 1954 7,326.60 5,881 7,473 1955 42.70 34 44 1958 247.74 197 253 1959 136.86 109 140 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1071 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1962 204.84 161 209 1973 2,028.79 1,532 2,069 1974 2,100.72 1,578 2,143 1981 11,064.81 7,994 11,286 1983 79,890.83 56,931 81,489 1984 85,777.67 60,674 87,493 1985 9,019.69 6,330 9,200 1986 1,271.73 885 1,297 1987 86,970.97 59,975 88,710 1990 273,697.19 183,200 279,171 1996 40,870.14 25,224 41,688 2002 17,172.24 9,301 17,516 627,584.39 428,138 640,136 BIG FORK INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2053 NET SALVAGE PERCENT.. -5 1929 137.79 92 144 1 24.29 1962 1,383.82 800 1,248 205 26.93 8 1966 80,839.18 45,493 70,967 13,914 27.23 511 1974 9,207.31 4,854 7,572 2,096 27.83 75 1976 291.49 151 236 71 27.97 3 1977 6,141.88 3,144 4,904 1,544 28.05 55 1979 8,040.36 4,029 6,285 2,157 28.19 77 1981 610.39 299 466 174 28.34 6 1985 541.14 251 392 177 28.62 6 1986 19,100.22 8,738 13,631 6,424 28.69 224 1992 1,347.85 554 864 551 29.13 19 1993 7,974.10 3,209 5,006 3,367 29.21 115 1995 25,109.55 9,646 15,047 11,318 29.36 385 2008 67,310.51 14,619 22,805 47,871 30.56 1,566 2009 24,675.90 4,926 7,684 18,225 30.67 594 2010 1,658.16 300 468 1,273 30.78 41 2011 12,143.28 1,962 3,061 9,690 30.90 314 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1072 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 70-L0 PROBABLE RETIREMENT YEAR.. 12-2053 NET SALVAGE PERCENT.. -5 2012 43,437.73 6,121 9,548 36,061 31.03 1,162 2013 16,954.59 2,016 3,145 14,657 31.16 470 2014 75,647.14 7,219 11,261 68,168 31.31 2,177 402,552.39 118,423 184,734 237,946 7,808 CUTLER INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -6 1927 44,041.89 27,579 46,684 1928 120.74 75 128 1940 531.85 315 564 1942 3,244.67 1,903 3,439 1946 252.77 145 268 1950 30,778.04 17,306 32,582 43 30.59 1 1954 268.67 148 279 6 31.06 1958 1,980.43 1,060 1,996 104 31.52 3 1962 1,141.84 594 1,118 92 31.99 3 1964 13,767.26 7,047 13,267 1,326 32.22 41 1966 1,671.34 842 1,585 186 32.45 6 1967 10,418.02 5,202 9,794 1,249 32.56 38 1974 4,025.98 1,879 3,538 730 33.36 22 1975 9,771.69 4,513 8,497 1,861 33.47 56 1979 109,607.80 48,259 90,857 25,327 33.92 747 1981 11,188.16 4,798 9,033 2,826 34.14 83 1989 24,564.00 9,245 17,406 8,632 35.04 246 1992 37,676.25 13,317 25,072 14,865 35.38 420 2000 59,540.04 16,647 31,341 31,771 36.37 874 2007 123,392.15 23,958 45,106 85,690 37.37 2,293 2008 2,010,120.22 361,180 679,995 1,450,732 37.53 38,655 2009 54,616.87 8,990 16,926 40,968 37.70 1,087 2011 2,765.37 366 689 2,242 38.05 59 2012 32,431.95 3,735 7,032 27,346 38.23 715 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1073 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 70-L0 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -6 2014 38,258.74 2,977 5,605 34,949 38.63 905 2015 64,908.31 3,719 7,002 61,801 38.85 1,591 2017 28,908.29 362 682 29,961 39.35 761 2,719,993.34 566,161 1,060,484 1,822,709 48,606 EAGLE POINT INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. -3 1957 26,018.99 17,915 26,800 1982 18,627.31 10,956 18,356 830 19.86 42 1986 9,270.07 5,216 8,739 809 19.99 40 1987 1,233.37 685 1,148 123 20.02 6 2002 7,453.08 2,993 5,015 2,662 20.58 129 2011 54,838.03 12,316 20,635 35,848 21.05 1,703 2014 18,051.94 2,460 4,122 14,472 21.25 681 2017 9,075.55 204 342 9,006 21.51 419 144,568.34 52,745 85,155 63,750 3,020 GRANITE INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2035 NET SALVAGE PERCENT.. -3 1897 165.37 136 149 22 13.89 2 1978 9,823.54 6,582 7,193 2,926 15.99 183 1980 1,850.92 1,222 1,335 571 16.03 36 1982 110,470.66 71,730 78,385 35,400 16.07 2,203 1984 8,301.78 5,293 5,784 2,767 16.11 172 1988 4,628.41 2,829 3,091 1,676 16.19 104 1995 17,332.81 9,546 10,432 7,421 16.35 454 2002 8,097.08 3,748 4,096 4,244 16.54 257 2009 43,496.91 14,123 15,433 29,369 16.77 1,751 2011 4,462.04 1,206 1,318 3,278 16.84 195 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1074 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2035 NET SALVAGE PERCENT.. -3 2014 3,668.52 613 670 3,109 16.98 183 2015 2,448.11 308 337 2,185 17.03 128 2017 2,314.07 65 71 2,312 17.16 135 217,060.22 117,401 128,293 95,279 5,803 KLAMATH RIVER INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. 0 1906 385.00 368 335 50 2.88 17 1908 478.83 457 417 62 2.89 21 1909 1,602.50 1,531 1,396 207 2.89 72 1911 517.44 494 450 67 2.89 23 1924 5,374.54 5,120 4,668 707 2.90 244 1926 102.14 97 88 14 2.90 5 1928 2,461.11 2,342 2,135 326 2.91 112 1940 71.18 67 61 10 2.92 3 1942 655.89 621 566 90 2.92 31 1943 30.14 29 26 4 2.92 1 1946 736.84 697 635 101 2.92 35 1947 716.66 678 618 99 2.92 34 1954 455.00 429 391 64 2.93 22 1955 15,009.77 14,128 12,879 2,130 2.93 727 1956 171.00 161 147 24 2.93 8 1957 27,844.72 26,176 23,863 3,982 2.93 1,359 1958 91.00 85 77 14 2.93 5 1959 1,446.21 1,358 1,238 208 2.93 71 1963 397.39 372 339 58 2.93 20 1964 11,558.11 10,809 9,854 1,704 2.93 582 1965 389.24 364 332 57 2.94 19 1967 4,750.68 4,429 4,038 713 2.94 243 1968 254.93 237 216 39 2.94 13 1969 3,164.38 2,944 2,684 481 2.94 164 1971 2,417.21 2,244 2,046 372 2.94 127 1973 1,615.63 1,496 1,364 252 2.94 86 1975 1,950.01 1,801 1,642 308 2.94 105 1978 2,459.76 2,262 2,062 398 2.94 135 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1075 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. 0 1980 772.68 708 645 127 2.95 43 1984 23,106.73 20,995 19,140 3,967 2.95 1,345 1985 515.38 467 426 90 2.95 31 1986 4,424.23 4,000 3,646 778 2.95 264 1987 15,832.66 14,278 13,016 2,816 2.95 955 1991 9,854.56 8,775 8,000 1,855 2.95 629 1992 31,698.18 28,118 25,633 6,065 2.95 2,056 1993 16,045.72 14,176 12,923 3,123 2.95 1,059 1997 345,968.20 299,397 272,938 73,031 2.96 24,673 2002 23,620.94 19,657 17,920 5,701 2.96 1,926 2003 155,538.90 128,052 116,735 38,804 2.96 13,109 2005 9,896.40 7,929 7,228 2,668 2.97 898 2007 30,503.95 23,583 21,499 9,005 2.97 3,032 2009 2,974.78 2,187 1,994 981 2.97 330 2010 90,805.23 64,571 58,865 31,941 2.97 10,755 2011 1,633.06 1,113 1,015 618 2.97 208 2012 24,137.64 15,573 14,197 9,941 2.97 3,347 2017 30,698.28 4,322 3,940 26,758 2.99 8,949 905,134.83 739,697 674,326 230,809 77,893 KLAMATH RIVER - ACCELERATED INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2019 NET SALVAGE PERCENT.. 0 1918 30,856.65 30,249 28,388 2,468 2.00 1,234 1923 53,632.69 52,521 49,290 4,342 2.00 2,171 1941 318.17 310 291 27 2.00 14 1952 121.23 118 111 10 2.00 5 1953 467.92 454 426 42 2.00 21 1955 12.63 12 11 1 2.00 1956 27.00 26 24 3 2.00 2 1957 9,333.75 9,035 8,479 855 2.00 428 1958 43,109.75 41,708 39,142 3,967 2.00 1,984 1959 22,160.72 21,428 20,110 2,051 2.00 1,026 1961 7,393.66 7,141 6,702 692 2.00 346 1962 143,458.28 138,469 129,952 13,507 2.00 6,754 1963 2,488.13 2,400 2,252 236 2.00 118 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1076 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 12,663.31 12,207 11,456 1,207 2.00 604 1966 112,013.77 107,827 101,194 10,819 2.00 5,410 1967 9,005.51 8,662 8,129 876 2.00 438 1969 13,750.50 13,206 12,394 1,357 2.00 678 1970 107.30 103 97 11 2.00 6 1971 7,766.90 7,447 6,989 778 2.00 389 1975 19,662.33 18,779 17,624 2,038 2.00 1,019 1984 5,009.37 4,727 4,436 573 2.00 286 1986 115,401.47 108,512 101,837 13,564 2.00 6,782 1987 126,554.61 118,766 111,461 15,094 2.00 7,547 1988 131,469.39 123,122 115,549 15,921 2.00 7,960 1989 103,644.51 96,849 90,892 12,753 2.00 6,376 1990 1,031,270.59 961,350 902,216 129,055 2.00 64,528 1991 239,297.46 222,504 208,817 30,480 2.00 15,240 1992 130,422.56 120,937 113,498 16,925 2.00 8,462 1993 3,458.23 3,197 3,000 458 2.00 229 1994 139,867.49 128,898 120,969 18,898 2.00 9,449 1996 186,853.37 170,950 160,435 26,419 2.00 13,210 1997 110,835.10 100,983 94,771 16,064 2.00 8,032 1998 585,810.34 531,318 498,636 87,174 2.00 43,587 1999 431,193.43 389,126 365,190 66,003 2.00 33,002 2001 1,398.33 1,247 1,170 228 2.00 114 2002 996,387.10 882,510 828,226 168,161 2.00 84,080 2004 2,347,651.47 2,044,734 1,918,960 428,692 2.00 214,346 2005 308,288.98 265,767 249,419 58,870 2.00 29,435 2006 13,062.97 11,128 10,444 2,619 2.00 1,310 2007 192,973.79 162,098 152,127 40,847 2.00 20,424 2008 6,378,069.88 5,268,860 4,944,765 1,433,305 2.00 716,652 2009 600,416.17 486,049 456,151 144,265 2.00 72,132 2010 116,511.23 91,982 86,324 30,187 2.00 15,094 2011 512,504.59 391,917 367,810 144,695 2.00 72,348 2012 106,767.13 78,296 73,480 33,287 2.00 16,644 2013 133,778.13 92,616 86,919 46,859 2.00 23,430 2014 281,110.71 178,888 167,884 113,226 2.00 56,613 2015 19,511.06 10,840 10,173 9,338 2.00 4,669 2016 167,917.03 71,964 67,537 100,380 2.00 50,190 2017 333,283.07 66,657 62,557 270,726 2.00 135,363 16,339,069.76 13,658,894 12,818,717 3,520,353 1,760,181 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1077 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1983 88,206.88 58,700 67,048 22,923 14.49 1,582 1994 3,354.00 1,963 2,242 1,179 14.68 80 2004 126,269.42 57,508 65,686 63,108 14.90 4,235 2006 5,287.29 2,207 2,521 2,872 14.95 192 2009 25,602.70 8,911 10,178 15,936 15.04 1,060 2012 7,010.02 1,810 2,067 5,083 15.14 336 2013 3,374.96 751 858 2,585 15.17 170 2015 9,272.97 1,282 1,464 7,994 15.25 524 2017 4,270.99 132 151 4,206 15.36 274 272,649.23 133,264 152,216 125,886 8,453 LIFTON INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1960 1,731.89 1,301 1,151 616 14.09 44 1980 84,640.87 57,661 51,007 35,326 14.44 2,446 1981 8,777.67 5,935 5,250 3,703 14.46 256 1982 2,843.04 1,908 1,688 1,212 14.47 84 1984 65,217.79 43,020 38,056 28,466 14.51 1,962 1985 60,172.40 39,344 34,804 26,572 14.52 1,830 1987 3,198.48 2,050 1,813 1,449 14.56 100 1988 5,777.17 3,664 3,241 2,652 14.57 182 1989 3,182.63 1,996 1,766 1,481 14.59 102 2002 7,577.75 3,702 3,275 4,454 14.85 300 2010 37,750.14 12,117 10,719 27,786 15.07 1,844 2011 7,445.84 2,167 1,917 5,678 15.10 376 2013 13,390.14 2,978 2,634 11,024 15.17 727 2014 75,257.77 13,754 12,167 64,596 15.21 4,247 2017 32,935.70 1,018 901 32,694 15.36 2,129 409,899.28 192,615 170,389 247,708 16,629 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1078 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 70-L0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1933 77,851.67 49,206 52,812 28,932 26.57 1,089 1958 89,090.55 49,992 53,656 39,889 29.01 1,375 1969 1,042.53 540 580 515 30.04 17 1977 24,776.39 11,880 12,751 13,265 30.77 431 1982 14,082.15 6,352 6,818 7,969 31.22 255 1986 22,757.14 9,683 10,393 13,502 31.57 428 1988 14,084.68 5,795 6,220 8,569 31.75 270 1990 44,613.00 17,687 18,983 27,860 31.93 873 1992 29,108.23 11,070 11,881 18,682 32.12 582 1995 336,771.06 119,315 128,060 225,550 32.40 6,961 1997 497,360.51 166,659 178,874 343,355 32.60 10,532 1998 18,921.63 6,150 6,601 13,267 32.70 406 1999 358,445.63 112,677 120,935 255,433 32.81 7,785 2000 35,858.76 10,889 11,687 25,965 32.91 789 2001 617,308.44 180,354 193,573 454,601 33.02 13,767 2002 1,212,412.58 339,734 364,634 908,399 33.13 27,419 2003 7,356.24 1,970 2,114 5,610 33.25 169 2004 56,265.67 14,347 15,399 43,680 33.36 1,309 2005 23,611.30 5,702 6,120 18,672 33.48 558 2006 201,218.56 45,715 49,066 162,214 33.61 4,826 2007 134,062.30 28,492 30,580 110,185 33.73 3,267 2008 435,279.31 85,837 92,128 364,915 33.86 10,777 2009 1,248,115.42 225,606 242,141 1,068,380 34.00 31,423 2010 171,101.90 28,026 30,080 149,577 34.14 4,381 2011 1,756,352.53 256,100 274,870 1,569,300 34.29 45,766 2012 143,470.40 18,225 19,561 131,083 34.44 3,806 2013 396,198.61 42,433 45,543 370,466 34.60 10,707 2014 258,902.26 22,253 23,884 247,963 34.77 7,132 2015 1,455,059.21 92,402 99,174 1,428,638 34.95 40,877 2016 157,306.32 6,196 6,650 158,522 35.15 4,510 2017 542,530.67 7,468 8,015 561,642 35.37 15,879 10,381,315.65 1,978,755 2,123,782 8,776,599 258,366 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1079 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -3 1950 150,232.26 109,000 91,128 63,611 17.44 3,647 1951 48,821.02 35,315 29,525 20,761 17.47 1,188 1952 125,076.58 90,192 75,404 53,425 17.50 3,053 1953 219,169.23 157,538 131,707 94,037 17.53 5,364 1955 94,169.93 67,240 56,215 40,780 17.59 2,318 1956 3,151.37 2,242 1,874 1,372 17.62 78 1957 3,361.12 2,383 1,992 1,470 17.65 83 1958 2,821.07 1,993 1,666 1,239 17.68 70 1961 22,830.42 15,931 13,319 10,196 17.78 573 1962 4,142.50 2,878 2,406 1,861 17.81 104 1964 169.16 116 97 77 17.87 4 1965 4,545.23 3,116 2,605 2,077 17.89 116 1966 1,075.44 734 614 494 17.92 28 1967 172.52 117 98 80 17.95 4 1968 9,942.80 6,714 5,613 4,628 17.98 257 1970 1,251.72 836 699 590 18.04 33 1971 4,071.22 2,703 2,260 1,934 18.07 107 1972 2,704.06 1,784 1,491 1,294 18.10 71 1973 22,017.75 14,435 12,068 10,610 18.13 585 1976 7,665.55 4,925 4,117 3,778 18.21 207 1977 3,453.68 2,202 1,841 1,716 18.24 94 1978 13,029.27 8,243 6,891 6,529 18.27 357 1979 11,585.13 7,270 6,078 5,855 18.30 320 1981 27,727.82 17,105 14,300 14,259 18.35 777 1982 25,342.32 15,486 12,947 13,156 18.38 716 1985 50,158.77 29,729 24,855 26,809 18.46 1,452 1986 33,963.95 19,902 16,639 18,344 18.49 992 1987 37,670.02 21,818 18,241 20,559 18.51 1,111 1988 36,381.93 20,809 17,397 20,076 18.54 1,083 1989 8,505.08 4,799 4,012 4,748 18.57 256 1992 141,823.16 76,507 63,963 82,115 18.66 4,401 1993 218,977.51 116,139 97,096 128,450 18.69 6,873 1994 142,129.25 74,028 61,890 84,503 18.72 4,514 1995 804,416.46 410,935 343,556 484,993 18.75 25,866 1996 81,414.76 40,734 34,055 49,802 18.78 2,652 1997 207,494.68 101,553 84,902 128,818 18.81 6,848 1998 1,261,992.18 602,572 503,772 796,080 18.85 42,232 1999 1,959.67 912 762 1,256 18.88 67 2000 1,158.66 524 438 755 18.92 40 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1080 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -3 2001 2,755.30 1,209 1,011 1,827 18.95 96 2002 271,203.51 115,007 96,150 183,190 18.99 9,647 2003 7,645.28 3,123 2,611 5,264 19.03 277 2004 3,229.10 1,266 1,058 2,268 19.07 119 2005 353,603.48 132,518 110,790 253,422 19.11 13,261 2006 108,978.93 38,810 32,447 79,802 19.15 4,167 2007 2,260,558.74 759,795 635,216 1,693,160 19.20 88,185 2008 325,698.97 102,543 85,730 249,740 19.24 12,980 2009 4,904,618.57 1,431,820 1,197,052 3,854,705 19.29 199,829 2010 196,307.04 52,484 43,878 158,318 19.34 8,186 2011 2,975,726.81 716,903 599,356 2,465,642 19.39 127,160 2012 223,061.33 47,283 39,530 190,223 19.45 9,780 2013 1,102,521.56 200,058 167,256 968,342 19.50 49,659 2014 86,620.16 12,740 10,651 78,568 19.57 4,015 2015 2,221,119.88 245,522 205,265 2,082,488 19.63 106,087 2016 462,369.77 32,003 26,756 449,485 19.71 22,805 2017 257,276.87 6,275 5,246 259,749 19.79 13,125 19,599,870.55 5,990,818 5,008,537 15,179,330 787,919 PARIS INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1910 113.61 103 115 1926 3,759.24 3,399 3,797 1957 469.21 412 474 1962 1,431.27 1,247 1,446 1978 2,671.10 2,237 2,698 1981 59,795.95 49,516 60,394 1984 12,153.87 9,931 12,275 1989 3,563.82 2,831 3,599 2002 7,818.73 5,359 7,897 2009 56,119.44 30,769 56,681 2011 2,897.41 1,397 2,926 2014 11,487.60 3,849 9,059 2,544 6.87 370 162,281.25 111,050 161,360 2,544 370 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1081 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 70-L0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1897 9,225.46 7,910 7,469 1,941 10.78 180 1916 81.70 69 65 18 11.11 2 1922 2,167.49 1,824 1,722 489 11.20 44 1925 1,374.43 1,153 1,089 313 11.25 28 1930 386.98 323 305 90 11.33 8 1951 346.19 280 264 89 11.62 8 1958 2,480.43 1,972 1,862 668 11.71 57 1959 1,236.69 981 926 335 11.72 29 1963 80,473.32 63,080 59,560 22,522 11.77 1,914 1978 9,739.26 7,166 6,766 3,168 11.95 265 1984 1,067.47 755 713 376 12.01 31 1987 16,499.35 11,378 10,743 6,086 12.05 505 1989 94,892.48 64,194 60,612 36,178 12.07 2,997 1995 18,538.39 11,631 10,982 7,927 12.14 653 1997 94,282.50 57,208 54,016 42,152 12.17 3,464 2000 33,703.71 19,217 18,145 16,233 12.22 1,328 2002 96,557.50 52,298 49,380 49,109 12.25 4,009 2006 6,493.69 3,049 2,879 3,745 12.32 304 2009 69,840.91 27,729 26,182 45,056 12.38 3,639 2012 5,010.03 1,504 1,420 3,690 12.45 296 2015 399,676.66 65,761 62,092 345,578 12.53 27,580 2017 22,634.37 847 800 22,287 12.61 1,767 966,709.01 400,329 377,992 608,051 49,108 PROSPECT #1, 2 AND 4 INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -2 1911 4,210.98 3,264 2,937 1,359 16.08 85 1928 2,916.75 2,204 1,983 992 16.70 59 1944 9,515.00 6,952 6,255 3,451 17.24 200 1956 25,348.78 17,862 16,070 9,786 17.62 555 1958 5,482.50 3,835 3,450 2,142 17.68 121 1959 1,772.02 1,235 1,111 696 17.71 39 1960 20,276.00 14,068 12,657 8,025 17.75 452 1963 6,606.80 4,526 4,072 2,667 17.84 149 1965 17,139.79 11,637 10,470 7,013 17.89 392 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1082 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -2 1966 3,200.00 2,162 1,945 1,319 17.92 74 1973 171.19 111 100 75 18.13 4 1976 245.15 156 140 110 18.21 6 1977 2,307.36 1,457 1,311 1,043 18.24 57 1986 32,882.53 19,081 17,167 16,373 18.49 886 1987 3,021.58 1,733 1,559 1,523 18.51 82 1988 2,531.75 1,434 1,290 1,292 18.54 70 1990 638,696.43 351,905 316,603 334,867 18.60 18,004 1993 414,082.38 217,484 195,667 226,697 18.69 12,129 1996 25,930.44 12,848 11,559 14,890 18.78 793 1998 19,080.37 9,022 8,117 11,345 18.85 602 1999 3,597.09 1,658 1,492 2,177 18.88 115 2001 125,760.61 54,637 49,156 79,120 18.95 4,175 2002 90,846.55 38,150 34,323 58,341 18.99 3,072 2003 1,685.27 682 614 1,105 19.03 58 2004 1,747.78 679 611 1,172 19.07 61 2005 55,876.21 20,737 18,657 38,337 19.11 2,006 2006 8,620.48 3,040 2,735 6,058 19.15 316 2008 115,614.48 36,047 32,431 85,496 19.24 4,444 2009 70,702.77 20,440 18,390 53,727 19.29 2,785 2010 5,825.59 1,542 1,387 4,555 19.34 236 2011 426,913.46 101,852 91,635 343,817 19.39 17,732 2012 4,344,207.67 911,919 820,439 3,610,653 19.45 185,638 2013 285,497.50 51,302 46,156 245,052 19.50 12,567 2014 18,485.29 2,692 2,422 16,433 19.57 840 2017 13,088.03 316 284 13,065 19.79 660 6,803,886.58 1,928,669 1,735,193 5,204,771 269,464 PROSPECT #3 INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1934 21,072.85 13,269 22,126 1958 344.71 193 362 1959 8,549.43 4,768 8,977 1965 13,833.85 7,400 14,526 1969 6,871.25 3,561 7,215 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1083 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1971 1,371.24 698 1,440 1973 1,442.50 721 1,515 1982 1,589.91 717 1,669 1987 1,233.38 516 1,216 79 31.66 2 1990 4,077.99 1,617 3,810 472 31.93 15 1994 112,485.95 40,860 96,266 21,844 32.31 676 1998 232,725.21 75,640 178,208 66,153 32.70 2,023 2001 1,051.38 307 723 381 33.02 12 2002 5,991.94 1,679 3,956 2,336 33.13 71 2004 19,139.24 4,880 11,497 8,599 33.36 258 2008 8,434.72 1,663 3,918 4,938 33.86 146 2009 2,450.63 443 1,044 1,529 34.00 45 2012 1,444,136.60 183,447 432,202 1,084,141 34.44 31,479 2017 2,497.65 34 80 2,542 35.37 72 1,889,300.43 342,413 790,750 1,193,015 34,799 SANTA CLARA INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1917 4,607.08 4,184 4,653 1920 66.09 60 67 1959 88.50 78 89 1 6.62 1960 65.41 57 65 1 6.63 1965 3,047.91 2,641 2,997 81 6.65 12 1966 227.32 197 224 6 6.65 1 1971 140.25 120 136 5 6.67 1 1981 212.96 176 200 15 6.70 2 1982 1,972.41 1,626 1,845 147 6.71 22 1984 1,667.89 1,363 1,547 138 6.71 21 1985 2,045.14 1,663 1,887 178 6.72 26 1986 31,482.99 25,463 28,899 2,899 6.72 431 1987 147,212.65 118,417 134,397 14,287 6.72 2,126 1988 4,162.19 3,327 3,776 428 6.73 64 1989 3,085.45 2,451 2,782 335 6.73 50 1994 85,224.20 65,109 73,895 12,181 6.75 1,805 1995 176,144.98 133,298 151,286 26,620 6.75 3,944 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1084 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1997 6,984.02 5,170 5,868 1,186 6.76 175 1999 104,022.41 75,013 85,136 19,927 6.77 2,943 2002 18,617.59 12,761 14,483 4,321 6.79 636 2008 2,909.18 1,673 1,899 1,040 6.82 152 2009 46,143.65 25,299 28,713 17,892 6.83 2,620 2010 31,858.05 16,479 18,703 13,474 6.84 1,970 2011 14,549.85 7,016 7,963 6,733 6.84 984 2015 15,455.05 4,087 4,639 10,971 6.88 1,595 2017 6,664.80 446 506 6,225 6.91 901 708,658.02 508,174 576,655 139,090 20,481 STAIRS INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -2 1895 1,056.36 907 932 145 10.75 13 1957 13,940.68 11,113 11,425 2,795 11.69 239 1978 9,658.47 7,107 7,306 2,545 11.95 213 1981 2,469.57 1,784 1,834 685 11.98 57 1985 70,316.29 49,348 50,733 20,990 12.02 1,746 1986 9,258.74 6,444 6,625 2,819 12.03 234 1988 4,035.74 2,757 2,834 1,282 12.06 106 1990 8,555.52 5,727 5,888 2,839 12.08 235 1994 730.00 465 478 267 12.13 22 1996 23,223.91 14,333 14,735 8,953 12.16 736 2002 9,741.33 5,276 5,424 4,512 12.25 368 2009 11,503.99 4,567 4,695 7,039 12.38 569 2010 3,793.25 1,396 1,435 2,434 12.40 196 2011 6,757.61 2,273 2,337 4,556 12.42 367 2012 1,292.03 388 399 919 12.45 74 2017 49,908.58 1,867 1,919 48,987 12.61 3,885 226,242.07 115,752 119,000 111,767 9,060 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1085 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1958 473,720.44 265,824 271,035 226,371 29.01 7,803 1961 1,484.19 817 833 725 29.29 25 1966 1,842.78 978 997 938 29.76 32 1967 1,505.38 793 809 772 29.85 26 1976 1,893.55 918 936 1,052 30.68 34 1981 195,540.58 89,381 91,133 114,184 31.13 3,668 1982 11,396.17 5,140 5,241 6,725 31.22 215 1984 233.82 103 105 140 31.39 4 1987 93,731.55 39,236 40,005 58,413 31.66 1,845 1990 88,733.74 35,179 35,869 57,302 31.93 1,795 1994 29,148.67 10,588 10,796 19,811 32.31 613 1995 99,406.06 35,219 35,909 68,467 32.40 2,113 1996 82,205.32 28,356 28,912 57,404 32.50 1,766 1997 36,862.07 12,352 12,594 26,111 32.60 801 1998 58,811.72 19,115 19,490 42,263 32.70 1,292 1999 112,366.39 35,322 36,014 81,970 32.81 2,498 2002 107,537.22 30,133 30,724 82,190 33.13 2,481 2003 29,544.07 7,910 8,065 22,956 33.25 690 2004 2,157,086.67 550,041 560,824 1,704,118 33.36 51,083 2006 16,477.34 3,743 3,816 13,485 33.61 401 2007 4,013.47 853 870 3,344 33.73 99 2008 123,193.53 24,294 24,770 104,583 33.86 3,089 2009 87,063.91 15,737 16,045 75,372 34.00 2,217 2010 7,703.76 1,262 1,287 6,802 34.14 199 2011 526,095.12 76,712 78,216 474,184 34.29 13,829 2012 3,175,446.88 403,374 411,281 2,922,938 34.44 84,870 2013 60,207.53 6,448 6,574 56,644 34.60 1,637 2014 265,637.38 22,832 23,280 255,640 34.77 7,352 2015 9,593.60 609 621 9,452 34.95 270 2016 66,984.50 2,638 2,690 67,644 35.15 1,924 2017 92,250.54 1,270 1,295 95,568 35.37 2,702 8,017,717.95 1,727,177 1,761,035 6,657,569 197,373 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1086 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 70-L0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -2 1969 1,212.14 949 772 465 11.01 42 1986 148,627.01 106,038 86,238 65,362 11.18 5,846 1989 5,792.74 4,024 3,273 2,636 11.21 235 2009 14,089.93 5,875 4,778 9,594 11.47 836 2014 37,628.92 8,632 7,020 31,361 11.58 2,708 207,350.74 125,518 102,080 109,418 9,667 WALLOWA FALLS INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2057 NET SALVAGE PERCENT.. -6 1924 1,537.90 1,020 1,630 1926 95.71 63 101 1927 1,807.42 1,187 1,916 1931 638.72 414 677 1934 211.88 136 225 1938 88.45 56 94 1939 211.21 133 224 1941 19.73 12 21 1945 872.28 534 925 1951 67.09 40 71 1952 706.64 418 749 1953 206.52 122 219 1955 183.14 107 194 1958 417.67 239 443 1959 12,130.85 6,899 12,859 1967 1,167.31 628 1,237 1969 4,515.55 2,390 4,786 1980 2,652.73 1,256 2,812 1981 842.46 394 893 1987 605.84 260 642 1988 311.03 131 330 1997 614,210.72 211,153 619,780 31,283 32.00 978 2002 7,853.46 2,259 6,631 1,694 32.52 52 2006 25,084.28 5,860 17,200 9,389 32.97 285 2011 1,734.72 260 763 1,076 33.63 32 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1087 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2057 NET SALVAGE PERCENT.. -6 2012 46,948.51 6,135 18,008 31,758 33.78 940 2014 15,521.73 1,371 4,024 12,429 34.10 364 2017 19,776.94 274 804 20,159 34.68 581 760,420.49 243,751 698,258 107,788 3,232 WEBER INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 12-2060 NET SALVAGE PERCENT.. -6 1911 660.10 447 700 1929 266.78 170 283 1930 678.35 431 719 1948 398.01 234 422 1955 36.17 20 36 2 29.58 1960 33,487.49 18,355 33,356 2,141 30.09 71 1962 533.26 288 523 42 30.29 1 1963 188.82 101 184 17 30.40 1 1964 100.16 53 96 10 30.50 1978 1,787.04 835 1,517 377 31.88 12 1981 1,064.93 479 870 258 32.17 8 1985 18,505.73 7,860 14,284 5,332 32.56 164 1987 10,960.85 4,506 8,189 3,430 32.75 105 2007 4,563.78 946 1,719 3,118 34.98 89 2008 1,633.15 314 571 1,161 35.12 33 2009 49,572.04 8,723 15,852 36,694 35.27 1,040 2011 128,426.55 18,197 33,069 103,064 35.58 2,897 2012 5,466.63 675 1,227 4,568 35.74 128 2017 1,526.61 20 36 1,582 36.73 43 259,856.45 62,654 113,652 161,796 4,592 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1088 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -6 1953 526,685.97 307,214 340,417 217,871 28.53 7,637 1963 3,763.22 2,062 2,285 1,704 29.48 58 1964 13,664.55 7,435 8,239 6,246 29.57 211 1970 3,079.89 1,597 1,770 1,495 30.13 50 1986 3,991.42 1,715 1,900 2,331 31.57 74 1987 110,528.44 46,708 51,756 65,404 31.66 2,066 1991 1,691.53 664 736 1,057 32.02 33 1992 42,387.58 16,273 18,032 26,899 32.12 837 1995 40,732.30 14,569 16,144 27,033 32.40 834 1996 825,743.49 287,541 318,617 556,671 32.50 17,128 1997 123,192.05 41,673 46,177 84,407 32.60 2,589 1998 73,601.23 24,149 26,759 51,258 32.70 1,568 1999 8,956.39 2,842 3,149 6,345 32.81 193 2000 808,286.61 247,782 274,561 582,222 32.91 17,691 2001 131,668.09 38,835 43,032 96,536 33.02 2,924 2002 18,883.86 5,342 5,919 14,098 33.13 426 2003 304,830.67 82,392 91,297 231,824 33.25 6,972 2005 46,090.33 11,236 12,450 36,405 33.48 1,087 2006 89,480.68 20,523 22,741 72,108 33.61 2,145 2008 6,730.44 1,340 1,485 5,649 33.86 167 2010 1,599.76 265 294 1,402 34.14 41 2012 46,342.63 5,943 6,585 42,538 34.44 1,235 2013 10,619.22 1,148 1,272 9,984 34.60 289 2014 70,631.22 6,129 6,791 68,078 34.77 1,958 2015 224,161.74 14,371 15,924 221,687 34.95 6,343 2017 358,406.86 4,981 5,519 374,392 35.37 10,585 3,895,750.17 1,194,729 1,323,851 2,805,644 85,141 83,047,858.11 33,924,358 33,355,588 52,111,793 4,006,965 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.0 4.82 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1089 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 46 26 27 8.87 3 1972 376.37 303 172 208 9.53 22 1973 171.97 138 78 95 9.54 10 1974 108.57 87 49 60 9.55 6 1980 7,482.62 5,800 3,289 4,268 9.59 445 8,192.17 6,374 3,615 4,659 486 BEAR RIVER INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -1 1924 27.49 23 20 7 13.01 1 1943 168.13 134 118 51 13.92 4 1948 695.38 546 482 220 14.11 16 1962 63.72 48 42 22 14.55 2 1966 98.19 72 64 36 14.65 2 1967 80.52 59 52 29 14.67 2 1968 80.57 59 52 29 14.70 2 1970 111.98 81 72 42 14.74 3 1972 1,507.51 1,078 953 570 14.78 39 1973 143.13 102 90 54 14.80 4 1974 315.54 223 197 122 14.82 8 1976 138.90 97 86 55 14.86 4 1977 230.21 160 141 91 14.88 6 1978 1,076.75 741 655 433 14.90 29 1979 296.06 202 179 121 14.92 8 1980 827.54 561 496 340 14.93 23 1981 840.02 565 499 349 14.95 23 1982 885.16 590 521 373 14.97 25 1984 68,926.66 45,143 39,892 29,724 15.00 1,982 1985 194.67 126 111 85 15.01 6 1986 3,833.23 2,460 2,174 1,698 15.03 113 2008 1,412.64 511 452 975 15.26 64 81,954.00 53,581 47,348 35,426 2,366 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1090 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. 12-2030 NET SALVAGE PERCENT.. -1 2000 15,383.82 8,618 15,538 15,383.82 8,618 15,538 CUTLER INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -4 1970 82.71 41 77 9 35.33 1973 175.29 83 155 27 35.86 1 1978 226.04 100 187 48 36.70 1 1979 146.65 64 120 33 36.86 1 1980 409.40 175 328 98 37.01 3 1984 10,084.02 4,027 7,543 2,945 37.60 78 11,124.11 4,490 8,410 3,159 84 GRANITE INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2035 NET SALVAGE PERCENT.. -2 1948 144.67 112 122 25 15.61 2 1964 95.59 70 77 21 16.22 1 1972 178.11 124 136 46 16.45 3 1974 991.44 682 746 266 16.50 16 1,409.81 988 1,080 358 22 KLAMATH RIVER INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. 0 1924 11,111.53 10,635 9,695 1,416 2.89 490 1927 29.65 28 26 4 2.90 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1091 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. 0 1929 71.24 68 62 9 2.90 3 1965 36,462.30 34,163 31,144 5,319 2.95 1,803 2008 14,112.86 10,649 9,708 4,405 2.97 1,483 61,787.58 55,543 50,634 11,154 3,780 KLAMATH RIVER - ACCELERATED INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2019 NET SALVAGE PERCENT.. 0 1918 286.54 281 264 23 2.00 12 1919 57.94 57 53 4 2.00 2 1924 10.34 10 10 1958 138,487.80 133,984 125,741 12,746 2.00 6,373 1962 11,438.54 11,041 10,362 1,077 2.00 538 1963 4,020.09 3,878 3,639 381 2.00 190 1985 907.14 855 802 105 2.00 52 1999 6,106.81 5,511 5,172 935 2.00 468 2007 1,393.24 1,170 1,098 295 2.00 148 2011 7,444.98 5,693 5,343 2,102 2.00 1,051 2012 12,890.80 9,453 8,871 4,019 2.00 2,010 2017 1,358.53 272 255 1,103 2.00 552 184,402.75 172,205 161,612 22,791 11,396 LIFTON INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -1 1931 97.84 80 71 28 13.39 2 1948 404.64 318 281 127 14.11 9 1956 116.52 89 79 39 14.38 3 1957 103.85 79 70 35 14.41 2 1975 128.33 90 80 50 14.84 3 1978 187.48 129 114 75 14.90 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1092 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -1 1981 278.86 188 166 115 14.95 8 1986 1,592.57 1,022 904 704 15.03 47 2014 9,153.34 1,594 1,410 7,835 15.31 512 12,063.43 3,589 3,175 9,009 591 MERWIN INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -3 1985 38,067.32 16,008 17,181 22,028 34.06 647 1991 6,041.79 2,249 2,414 3,809 34.64 110 1996 4,372.95 1,425 1,529 2,975 35.06 85 1998 24,402.04 7,445 7,991 17,143 35.21 487 2000 2,302.18 652 700 1,671 35.35 47 2003 8,008.93 1,980 2,125 6,124 35.56 172 2004 31,090.04 7,284 7,818 24,205 35.63 679 2005 5,260.49 1,164 1,249 4,169 35.69 117 2011 36,262.09 4,693 5,037 32,313 36.05 896 2012 8,305.78 931 999 7,556 36.10 209 2014 4,102.92 305 327 3,899 36.21 108 168,216.53 44,136 47,371 125,892 3,557 NORTH UMPQUA INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -1 1950 31,119.20 22,735 19,007 12,423 17.85 696 1952 5,136.75 3,725 3,114 2,074 17.96 115 1953 31,772.93 22,952 19,189 12,902 18.02 716 1955 6,771.63 4,854 4,058 2,781 18.12 153 1956 4,885.88 3,487 2,915 2,019 18.18 111 1994 16,988.37 8,595 7,186 9,973 19.48 512 1995 15,378.36 7,622 6,372 9,160 19.50 470 2000 560,005.70 244,229 204,184 361,422 19.58 18,459 2001 14,963.95 6,316 5,280 9,833 19.60 502 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1093 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -1 2002 5,758.17 2,345 1,961 3,855 19.62 196 2004 8,843.32 3,321 2,776 6,155 19.65 313 2007 20,132.96 6,447 5,390 14,944 19.69 759 721,757.22 336,628 281,433 447,542 23,002 PARIS INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. 0 1974 144.31 122 144 1982 272.91 223 273 417.22 345 417 PIONEER INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1948 68.16 56 53 16 11.76 1 1966 315.51 245 231 87 12.11 7 1970 316.54 242 228 91 12.18 7 1974 107.93 81 76 33 12.23 3 1980 1,744.54 1,262 1,192 570 12.30 46 1982 228.29 163 154 77 12.32 6 1983 336.27 238 225 115 12.33 9 1989 6,484.45 4,343 4,101 2,449 12.39 198 9,601.69 6,630 6,260 3,438 277 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1094 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -1 1999 19,027.06 8,545 7,688 11,529 19.57 589 19,027.06 8,545 7,688 11,529 589 PROSPECT #3 INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -3 1932 3,934.34 2,691 4,052 1991 13,248.42 4,933 11,898 1,748 34.64 50 1992 37,458.57 13,616 32,839 5,743 34.73 165 1997 8,073.61 2,549 6,148 2,168 35.13 62 62,714.94 23,789 54,937 9,659 277 SANTA CLARA INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1917 685.38 630 692 1985 3,402.00 2,772 3,156 280 6.81 41 1988 3,865.10 3,094 3,523 381 6.82 56 7,952.48 6,496 7,371 661 97 SWIFT INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1958 325,233.59 190,851 194,592 146,903 30.31 4,847 1976 1,829.02 897 915 1,006 33.02 30 1990 48,951.35 19,005 19,378 32,021 34.55 927 1991 4,893.59 1,857 1,893 3,245 34.64 94 1992 7,800.28 2,890 2,947 5,244 34.73 151 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1095 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1994 7,305.49 2,571 2,621 5,049 34.90 145 1995 12,177.40 4,167 4,249 8,538 34.98 244 2017 3,032.12 35 36 3,148 36.37 87 411,222.84 222,273 226,630 205,154 6,525 VIVA NAUGHTON INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -1 1986 20,594.26 14,575 11,853 8,947 11.46 781 20,594.26 14,575 11,853 8,947 781 WEBER INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2060 NET SALVAGE PERCENT.. -4 1948 227.69 140 237 1958 98.18 56 102 1967 156.89 83 151 12 32.82 1969 94.19 49 89 9 33.14 1985 20,464.56 8,452 15,348 5,935 35.33 168 2011 1,228.58 154 280 998 37.53 27 22,270.09 8,934 16,206 6,955 195 YALE INTERIM SURVIVOR CURVE.. IOWA 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 1953 484,056.38 295,095 326,987 181,272 29.40 6,166 1991 5,029.74 1,909 2,115 3,166 34.64 91 1994 10,454.15 3,678 4,075 6,901 34.90 198 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1096 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 75-R0.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -5 2000 12,152.39 3,509 3,888 8,872 35.35 251 2004 35,166.30 8,399 9,307 27,618 35.63 775 2017 14,124.07 165 183 14,647 36.37 403 560,983.03 312,755 346,556 242,476 7,884 2,381,075.03 1,290,494 1,298,134 1,148,809 61,909 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.6 2.60 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1097 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 336 ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. -1 1917 614.30 555 315 306 9.19 33 2013 4,910.62 1,540 873 4,086 9.95 411 5,524.92 2,095 1,188 4,392 444 BEAR RIVER INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1908 1,605.83 1,395 1,233 405 13.66 30 1915 55,581.41 47,942 42,365 14,328 13.88 1,032 1917 8,590.38 7,393 6,533 2,229 13.94 160 1948 1,535.53 1,254 1,108 458 14.72 31 1950 459.00 373 330 139 14.77 9 1951 1,685.83 1,367 1,208 512 14.79 35 1980 162,449.71 115,429 102,002 63,697 15.33 4,155 1981 12,401.96 8,742 7,725 4,925 15.35 321 1985 16,674.85 11,340 10,021 6,987 15.42 453 1986 104,796.65 70,572 62,363 44,530 15.43 2,886 1987 7,992.50 5,324 4,705 3,448 15.45 223 1993 10,709.28 6,589 5,823 5,101 15.55 328 1994 13,489.77 8,167 7,217 6,543 15.56 421 2000 11,220.88 5,972 5,277 6,168 15.66 394 2004 27,259.29 12,722 11,242 16,562 15.72 1,054 2006 105,052.47 44,832 39,617 67,537 15.75 4,288 2009 42,580.56 15,094 13,338 30,094 15.79 1,906 2011 10,652.43 3,143 2,777 8,088 15.82 511 2013 240,199.82 53,896 47,627 197,377 15.85 12,453 2016 75,137.15 6,570 5,806 70,834 15.89 4,458 2017 105,292.28 3,275 2,894 104,504 15.90 6,573 1,015,367.58 431,391 381,210 654,465 41,721 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1098 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 336 ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -6 1936 174.40 157 185 174.40 157 185 BIG FORK INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2053 NET SALVAGE PERCENT.. -5 1910 1,600.00 1,246 1,680 1929 632.86 467 665 1944 26.50 19 28 1949 1,471.53 1,005 1,545 2006 180,287.72 46,606 72,994 116,308 34.23 3,398 2008 27,776.90 6,194 9,701 19,465 34.38 566 2011 20,337.54 3,329 5,214 16,141 34.60 467 2014 2,151.99 204 320 1,940 34.82 56 234,285.04 59,070 92,146 153,853 4,487 CUTLER INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -12 1914 4,207.69 3,291 4,713 1927 12,971.03 9,657 14,528 1950 26,253.06 17,499 29,403 1955 37,051.78 23,933 41,498 1987 277,232.45 124,958 241,163 69,337 41.10 1,687 1989 15,161.75 6,560 12,660 4,321 41.37 104 1990 70,054.06 29,658 57,239 21,222 41.50 511 1992 6,546.61 2,643 5,101 2,231 41.76 53 1993 22,309.17 8,781 16,947 8,039 41.89 192 1994 18,476.87 7,077 13,658 7,036 42.02 167 1995 32,073.09 11,938 23,040 12,882 42.15 306 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1099 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 336 ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2064 NET SALVAGE PERCENT.. -12 2001 44,075.46 13,209 25,493 23,872 42.92 556 2008 5,646.22 1,100 2,123 4,201 43.80 96 2017 20,033.14 247 477 21,960 44.91 489 592,092.38 260,551 488,042 175,101 4,161 EAGLE POINT INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. -2 1972 176.59 119 180 1983 8,815.33 5,374 8,677 314 21.66 14 2002 36,709.01 15,120 24,414 13,029 22.28 585 2003 49,239.72 19,484 31,460 18,764 22.31 841 2004 4,320.33 1,636 2,642 1,765 22.34 79 2013 32,172.12 5,417 8,747 24,069 22.61 1,065 2014 46,848.81 6,367 10,281 37,505 22.64 1,657 178,281.91 53,517 86,401 95,447 4,241 KLAMATH RIVER INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2020 NET SALVAGE PERCENT.. 0 1924 7,119.25 6,859 6,253 866 2.93 296 1926 391.44 377 344 48 2.94 16 1942 510.23 489 446 64 2.95 22 1943 418.47 401 366 53 2.95 18 1966 101,243.29 95,389 86,959 14,284 2.97 4,809 1967 5,006.33 4,712 4,296 711 2.97 239 1992 8,145.21 7,276 6,633 1,512 2.99 506 1994 50,373.33 44,607 40,665 9,709 2.99 3,247 2001 4,740.02 4,007 3,653 1,087 2.99 364 2009 61,983.12 45,825 41,775 20,208 2.99 6,759 2011 1,144.12 782 713 431 3.00 144 241,074.81 210,724 192,101 48,974 16,420 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1100 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 336 ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1938 573.38 559 525 49 2.00 24 1941 2,067.70 2,015 1,891 177 2.00 88 1958 306,948.60 296,967 278,700 28,248 2.00 14,124 1962 454,114.78 438,321 411,359 42,755 2.00 21,378 1963 166.16 160 150 16 2.00 8 1965 109,314.91 105,303 98,826 10,489 2.00 5,244 1971 31,685.33 30,379 28,510 3,175 2.00 1,588 1974 3,604.87 3,446 3,234 371 2.00 186 1981 99,764.92 94,582 88,764 11,001 2.00 5,500 1982 50,182.38 47,506 44,584 5,599 2.00 2,800 1991 155,647.90 144,725 135,823 19,825 2.00 9,912 1992 88,167.75 81,755 76,726 11,442 2.00 5,721 1993 12,914.40 11,940 11,206 1,709 2.00 854 1994 182,049.80 167,772 157,452 24,598 2.00 12,299 1995 20,854.64 19,152 17,974 2,881 2.00 1,440 2002 224,401.44 198,755 186,529 37,872 2.00 18,936 2003 52,244.02 45,912 43,088 9,156 2.00 4,578 2005 437,437.73 377,102 353,906 83,532 2.00 41,766 2006 31,262.61 26,631 24,993 6,270 2.00 3,135 2007 86,842.82 72,948 68,461 18,382 2.00 9,191 2008 9,506.82 7,853 7,370 2,137 2.00 1,068 2009 188,103.17 152,273 142,907 45,197 2.00 22,598 2013 19,625.71 13,587 12,751 6,874 2.00 3,437 2014 27,906.49 17,759 16,667 11,240 2.00 5,620 2017 95,264.31 19,053 17,881 77,383 2.00 38,692 2,690,652.64 2,376,455 2,230,277 460,376 230,187 LAST CHANCE INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -3 1983 65,286.71 45,695 52,193 15,052 15.38 979 65,286.71 45,695 52,193 15,052 979 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1101 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 336 ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2033 NET SALVAGE PERCENT.. -2 1913 2,768.65 2,393 2,117 707 13.82 51 1931 3,456.94 2,919 2,582 944 14.33 66 1951 2,969.05 2,407 2,129 899 14.79 61 1985 1,404.75 955 845 588 15.42 38 2004 163,462.13 76,290 67,486 99,245 15.72 6,313 2008 2,073.21 789 698 1,417 15.77 90 2009 10,822.53 3,836 3,393 7,646 15.79 484 2017 38,369.34 1,193 1,055 38,081 15.90 2,395 225,326.60 90,782 80,306 149,527 9,498 MERWIN INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -6 1949 149,674.02 99,154 106,421 52,233 32.41 1,612 1990 8,162.75 3,525 3,783 4,869 36.98 132 1992 1,270,170.16 524,402 562,836 783,544 37.18 21,074 1994 69,706.37 27,376 29,382 44,506 37.38 1,191 1995 21,683.72 8,284 8,891 14,094 37.48 376 1997 4,404.68 1,585 1,701 2,968 37.68 79 1998 396.80 138 148 272 37.78 7 2004 12,359.81 3,318 3,561 9,540 38.36 249 2005 88,397.21 22,382 24,022 69,679 38.46 1,812 2007 27,020.62 5,980 6,418 22,224 38.65 575 2008 384,280.48 78,429 84,177 323,160 38.75 8,340 2010 36,240.96 6,086 6,532 31,883 38.94 819 2012 734,023.89 94,527 101,455 676,610 39.12 17,296 2013 117,191.83 12,607 13,531 110,692 39.22 2,822 2015 966,500.30 60,670 65,117 959,374 39.40 24,350 2016 185,978.85 7,166 7,691 189,446 39.50 4,796 2017 274,176.49 3,624 3,890 286,737 39.59 7,243 4,350,368.94 959,253 1,029,558 3,581,833 92,773 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1102 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 336 ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -3 1950 44,346.13 34,312 28,686 16,990 18.85 901 1951 105,184.56 81,111 67,812 40,528 18.89 2,145 1952 249,219.04 191,557 160,149 96,547 18.92 5,103 1953 594,875.25 455,626 380,920 231,802 18.96 12,226 1954 76,064.31 58,057 48,538 29,809 18.99 1,570 1955 331,154.22 251,853 210,558 130,531 19.02 6,863 1956 515,321.89 390,390 326,380 204,402 19.06 10,724 1957 45,961.64 34,687 29,000 18,341 19.09 961 1958 43,890.41 32,987 27,578 17,629 19.13 922 1959 1,212.00 907 758 490 19.16 26 1960 32,917.68 24,537 20,514 13,391 19.19 698 1961 10,179.88 7,554 6,315 4,170 19.23 217 1962 22,543.73 16,653 13,923 9,298 19.26 483 1963 19,542.02 14,368 12,012 8,116 19.29 421 1964 1,123.84 822 687 470 19.32 24 1966 3,686.78 2,670 2,232 1,565 19.39 81 1968 9,018.58 6,460 5,401 3,888 19.45 200 1969 3,991.55 2,843 2,377 1,734 19.48 89 1971 25,965.02 18,267 15,272 11,472 19.54 587 1983 19,043.83 12,137 10,147 9,468 19.90 476 1986 31,382.93 19,321 16,153 16,171 19.99 809 1988 31,937.20 19,159 16,018 16,878 20.04 842 1990 100,373.89 58,474 48,886 54,499 20.10 2,711 1991 42,546.88 24,397 20,397 23,427 20.13 1,164 1992 210,022.63 118,437 99,018 117,306 20.15 5,822 1993 172,514.66 95,542 79,877 97,814 20.18 4,847 1994 54,274.43 29,487 24,652 31,250 20.21 1,546 1995 292,952.36 155,985 130,409 171,332 20.23 8,469 1996 259,671.36 135,263 113,085 154,377 20.26 7,620 1997 102,640.16 52,214 43,653 62,067 20.29 3,059 1998 204,301.44 101,377 84,755 125,676 20.31 6,188 2001 21,287.01 9,660 8,076 13,850 20.39 679 2002 118,018.82 51,696 43,220 78,340 20.42 3,836 2003 112,796.11 47,566 39,767 76,413 20.44 3,738 2004 233,293.50 94,247 78,794 161,498 20.47 7,889 2005 483,862.98 186,419 155,853 342,526 20.50 16,709 2006 341,272.87 124,758 104,302 247,209 20.52 12,047 2008 153,785.33 49,536 41,414 116,985 20.57 5,687 2009 858,184.47 255,597 213,688 670,242 20.60 32,536 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1103 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 336 ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -3 2010 19,036.52 5,183 4,333 15,274 20.62 741 2011 479,355.30 117,233 98,011 395,725 20.65 19,163 2012 2,019,942.51 434,105 362,927 1,717,613 20.67 83,097 2013 4,148.77 759 635 3,639 20.69 176 2014 54,384.00 8,055 6,734 49,281 20.72 2,378 2015 136,186.39 15,036 12,571 127,701 20.74 6,157 2016 873,536.94 60,229 50,354 849,389 20.77 40,895 2017 224,491.82 5,432 4,541 226,685 20.79 10,904 9,791,443.64 3,912,965 3,271,379 6,813,808 334,426 PIONEER INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 1897 1,492.08 1,329 1,255 252 11.17 23 1971 1,043.75 817 771 283 12.46 23 1986 2,752.72 1,959 1,850 931 12.64 74 2011 48,453.19 16,321 15,410 33,527 12.89 2,601 2014 7,652.72 1,640 1,549 6,181 12.92 478 61,394.46 22,066 20,835 41,173 3,199 PROSPECT #1, 2 AND 4 INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -3 1928 197.00 161 145 58 17.99 3 1943 4,146.98 3,275 2,946 1,325 18.59 71 1944 29,152.00 22,960 20,657 9,370 18.63 503 1961 616.25 457 411 224 19.23 12 1962 1,030.16 761 685 376 19.26 20 1963 4,473.04 3,289 2,959 1,648 19.29 85 1964 6,091.07 4,457 4,010 2,264 19.32 117 1965 23,108.79 16,825 15,137 8,665 19.35 448 1966 4,666.42 3,379 3,040 1,766 19.39 91 1972 1,066.07 745 670 428 19.57 22 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1104 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 336 ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2038 NET SALVAGE PERCENT.. -3 1987 21,521.05 13,087 11,774 10,393 20.01 519 1990 37,279.14 21,717 19,538 18,859 20.10 938 1996 20,723.38 10,795 9,712 11,633 20.26 574 2001 20,482.73 9,295 8,363 12,735 20.39 625 2008 64,101.37 20,648 18,577 47,448 20.57 2,307 2009 14,246.46 4,243 3,817 10,856 20.60 527 2010 38,601.72 10,511 9,457 30,303 20.62 1,470 2012 17,163.23 3,689 3,319 14,359 20.67 695 2013 8,859.30 1,621 1,458 7,667 20.69 371 2014 21,127.37 3,129 2,815 18,946 20.72 914 2017 50,071.91 1,211 1,090 50,485 20.79 2,428 388,725.44 156,255 140,580 259,807 12,740 PROSPECT #3 INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -9 1932 11,748.51 8,627 12,806 1936 1,170.24 846 1,276 1940 1,539.05 1,094 1,678 1955 703.55 463 767 1961 787.72 499 859 1965 33,100.45 20,337 36,079 1977 2,065.95 1,129 2,252 2007 8,244.89 1,876 8,987 2013 57,666.00 6,379 30,557 32,298 39.22 824 117,026.36 41,250 95,260 32,299 824 SANTA CLARA INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1917 371.17 346 375 1920 57.76 54 58 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1105 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 336 ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2024 NET SALVAGE PERCENT.. -1 1926 2,058.71 1,909 2,079 1967 232.73 205 235 2012 18,785.74 8,345 9,574 9,399 6.98 1,347 21,506.11 10,859 12,322 9,399 1,347 STAIRS INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2030 NET SALVAGE PERCENT.. -1 2011 5,509.26 1,856 1,908 3,656 12.89 284 2013 27,523.56 7,150 7,351 20,448 12.91 1,584 2017 24,893.34 935 961 24,181 12.95 1,867 57,926.16 9,941 10,220 48,285 3,735 SWIFT INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -6 1958 87,177.84 54,796 55,870 36,538 33.49 1,091 1990 4,258.00 1,839 1,875 2,638 36.98 71 1996 287,910.80 106,830 108,924 196,261 37.58 5,222 2005 4,062.10 1,029 1,049 3,257 38.46 85 2009 619,924.56 115,699 117,967 539,153 38.84 13,881 2010 6,632.07 1,114 1,136 5,894 38.94 151 2014 123,125.52 10,559 10,766 119,747 39.31 3,046 1,133,090.89 291,866 297,588 903,488 23,547 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1106 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 336 ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2057 NET SALVAGE PERCENT.. -6 1993 236,406.46 96,598 250,591 2002 74,552.05 22,496 75,721 3,304 37.34 88 2014 338,184.52 29,617 99,691 258,785 38.42 6,736 649,143.03 148,711 426,003 262,089 6,824 WEBER INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2060 NET SALVAGE PERCENT.. -8 1994 28,988.94 11,279 20,460 10,848 38.96 278 1995 10,867.59 4,112 7,459 4,278 39.07 109 39,856.53 15,391 27,919 15,126 387 YALE INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 12-2058 NET SALVAGE PERCENT.. -7 1953 152,371.52 99,680 110,453 52,584 32.90 1,598 1999 899,653.36 305,019 337,984 624,645 37.88 16,490 2002 246,959.94 74,010 82,009 182,238 38.17 4,774 2003 55,105.40 15,735 17,436 41,527 38.27 1,085 2007 11,956.96 2,671 2,960 9,834 38.65 254 2010 42,710.40 7,240 8,022 37,678 38.94 968 2011 46,341.83 6,967 7,720 41,866 39.03 1,073 2015 580,879.45 36,808 40,786 580,755 39.40 14,740 2017 6,971.04 93 103 7,356 39.59 186 2,042,949.90 548,223 607,473 1,578,483 41,168 23,901,498.45 9,647,217 9,543,186 15,302,977 833,108 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.4 3.49 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1107 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 341 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -3 2003 22,415,560.29 8,356,250 7,014,400 16,073,627 25.51 630,091 2009 870,187.73 222,245 186,557 709,737 25.78 27,531 2010 13,531.72 3,138 2,634 11,304 25.81 438 2011 15,685.63 3,247 2,726 13,431 25.84 520 2013 592,934.40 90,436 75,914 534,809 25.89 20,657 2014 22,063.06 2,704 2,270 20,455 25.91 789 2015 233,333.69 21,142 17,747 222,587 25.92 8,587 2016 6,946.96 391 328 6,827 25.94 263 2017 293,252.79 5,709 4,792 297,258 25.95 11,455 24,463,496.27 8,705,262 7,307,368 17,890,033 700,331 CURRANT CREEK - CCCT INTERIM SURVIVOR CURVE.. IOWA 70-S2.5 PROBABLE RETIREMENT YEAR.. 12-2045 NET SALVAGE PERCENT.. -3 2005 42,135,634.71 13,547,652 8,579,085 34,820,619 27.50 1,266,204 2007 159,308.62 45,209 28,629 135,459 27.61 4,906 2008 864,936.51 227,755 144,226 746,658 27.66 26,994 2009 601,077.12 145,200 91,948 527,161 27.71 19,024 2011 283,156.48 55,300 35,019 256,632 27.78 9,238 2012 21,125.12 3,593 2,275 19,484 27.81 701 2013 55,270.62 7,922 5,017 51,912 27.84 1,865 2015 64,846.07 5,494 3,479 63,312 27.89 2,270 2017 24,076.59 436 276 24,523 27.92 878 44,209,431.84 14,038,561 8,889,954 36,645,761 1,332,080 HERMISTON - CCCT INTERIM SURVIVOR CURVE.. IOWA 70-S2.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -3 1996 9,911,936.29 5,464,729 5,214,714 4,994,580 18.58 268,815 1997 1,028,796.55 554,118 528,767 530,894 18.63 28,497 1998 79,227.85 41,627 39,723 41,882 18.67 2,243 2002 1,454,660.78 676,603 645,648 852,653 18.80 45,354 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1108 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 341 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 70-S2.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -3 2007 48,297.93 17,761 16,948 32,798 18.91 1,734 2008 322,076.62 110,890 105,817 225,922 18.92 11,941 2017 18,800.91 497 474 18,891 18.99 995 12,863,796.93 6,866,225 6,552,091 6,697,620 359,579 LAKE SIDE - CCCT INTERIM SURVIVOR CURVE.. IOWA 70-S2.5 PROBABLE RETIREMENT YEAR.. 12-2047 NET SALVAGE PERCENT.. -4 2007 1,751,058.80 477,821 243,719 1,577,382 29.49 53,489 2009 293,897.36 68,173 34,773 270,881 29.61 9,148 2012 107,101.53 17,379 8,864 102,521 29.75 3,446 2013 305,382.48 41,691 21,265 296,333 29.78 9,951 2014 47,388.69 5,178 2,641 46,643 29.81 1,565 2015 33,701.60 2,709 1,382 33,668 29.84 1,128 2017 67,951.16 1,163 593 70,076 29.89 2,344 2,606,481.62 614,114 313,237 2,397,504 81,071 LAKE SIDE UNIT 2 - CCCT INTERIM SURVIVOR CURVE.. IOWA 70-S2.5 PROBABLE RETIREMENT YEAR.. 12-2054 NET SALVAGE PERCENT.. -3 2007 25,565,503.00 5,964,831 5,903,785 20,428,683 35.82 570,315 2008 14,092.33 3,032 3,001 11,514 35.94 320 2009 215,840.88 42,418 41,984 180,332 36.05 5,002 2012 9,700.74 1,311 1,298 8,694 36.34 239 2013 13,168.10 1,492 1,477 12,086 36.41 332 2014 60,215,780.95 5,429,428 5,373,862 56,648,393 36.48 1,552,862 2015 81,755.72 5,391 5,336 78,873 36.55 2,158 2017 124,989.30 1,733 1,715 127,024 36.66 3,465 86,240,831.02 11,449,636 11,332,457 77,495,599 2,134,693 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1109 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 341 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY PEAKERS - CT INTERIM SURVIVOR CURVE.. IOWA 70-S2.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -2 2002 3,119,908.31 1,621,003 1,445,723 1,736,583 14.91 116,471 2003 562,122.93 282,491 251,945 321,420 14.92 21,543 2004 429,833.69 208,110 185,607 252,823 14.93 16,934 2006 9,778.17 4,336 3,867 6,107 14.95 408 2009 118,661.39 43,834 39,094 81,940 14.97 5,474 2012 32,695.58 8,952 7,984 25,365 14.99 1,692 4,273,000.07 2,168,726 1,934,221 2,424,239 162,522 174,657,037.75 43,842,524 36,329,328 143,550,756 4,770,276 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30.1 2.73 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1110 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 341 STRUCTURES AND IMPROVEMENTS - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 65-R2 PROBABLE RETIREMENT YEAR.. 12-2050 NET SALVAGE PERCENT.. -1 2010 7,411,623.30 1,386,958 1,868,376 5,617,364 31.00 181,205 2011 203,417.51 33,791 45,520 159,932 31.09 5,144 2012 33,632.01 4,847 6,529 27,439 31.18 880 2013 56,701.78 6,854 9,233 48,036 31.26 1,537 2014 89,252.15 8,638 11,636 78,508 31.33 2,506 2017 4,653.49 70 94 4,606 31.55 146 7,799,280.24 1,441,158 1,941,389 5,935,884 191,418 FOOTE CREEK - WIND INTERIM SURVIVOR CURVE.. IOWA 65-R2 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -1 1998 106,996.76 66,327 73,486 34,580 11.68 2,961 2014 6,005.87 1,359 1,506 4,560 11.85 385 2017 24,308.92 973 1,078 23,474 11.87 1,978 137,311.55 68,659 76,070 62,615 5,324 GLENROCK - WIND INTERIM SURVIVOR CURVE.. IOWA 65-R2 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 1959 49,615.31 34,903 48,940 1,171 19.36 60 1961 5,347.70 3,694 5,180 222 20.06 11 1981 96,399.50 53,134 74,504 22,860 25.93 882 1985 10,331.05 5,353 7,506 2,928 26.79 109 2008 4,425,305.00 1,023,127 1,434,611 3,034,947 29.98 101,232 2009 4,106,819.00 869,895 1,219,751 2,928,136 30.07 97,377 2010 31,835.15 6,100 8,553 23,600 30.15 783 2011 666,802.08 113,513 159,166 514,304 30.24 17,007 2012 78,167.58 11,561 16,211 62,739 30.31 2,070 2013 299,791.47 37,225 52,196 250,593 30.39 8,246 2014 601,522.10 59,709 83,723 523,814 30.46 17,197 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1111 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 341 STRUCTURES AND IMPROVEMENTS - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 65-R2 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2015 202,089.86 14,761 20,698 183,413 30.53 6,008 2016 21,023.01 948 1,329 19,904 30.60 650 2017 55,379.45 862 1,209 54,725 30.66 1,785 10,650,428.26 2,234,785 3,133,576 7,623,357 253,417 GOODNOE HILLS - WIND INTERIM SURVIVOR CURVE.. IOWA 65-R2 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2008 5,403,897.00 1,249,376 1,689,151 3,768,785 29.98 125,710 2013 45,707.35 5,675 7,673 38,492 30.39 1,267 2014 27,160.45 2,696 3,645 23,787 30.46 781 2017 10,777.58 168 227 10,658 30.66 348 5,487,542.38 1,257,915 1,700,696 3,841,722 128,106 HIGH PLAINS / MCFADDEN - WIND INTERIM SURVIVOR CURVE.. IOWA 65-R2 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2009 7,688,106.69 1,628,473 2,204,663 5,560,325 30.07 184,913 2011 122,315.69 20,822 28,189 95,350 30.24 3,153 2012 4,114.54 609 824 3,331 30.31 110 7,814,536.92 1,649,904 2,233,677 5,659,005 188,176 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1112 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 341 STRUCTURES AND IMPROVEMENTS - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) LEANING JUNIPER - WIND INTERIM SURVIVOR CURVE.. IOWA 65-R2 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2006 4,887,537.31 1,305,977 1,843,879 3,092,534 29.80 103,776 2013 10,409.37 1,293 1,826 8,688 30.39 286 2014 39,041.62 3,875 5,471 33,961 30.46 1,115 2017 40,146.01 625 882 39,665 30.66 1,294 4,977,134.31 1,311,770 1,852,058 3,174,848 106,471 MARENGO - WIND INTERIM SURVIVOR CURVE.. IOWA 65-R2 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2007 6,190,414.66 1,544,948 2,256,305 3,996,014 29.89 133,691 2008 3,953,703.00 914,093 1,334,979 2,658,261 29.98 88,668 2013 15,306.87 1,901 2,776 12,684 30.39 417 2017 77,026.34 1,199 1,751 76,046 30.66 2,480 10,236,450.87 2,462,141 3,595,811 6,743,004 225,256 SEVEN MILE HILL - WIND INTERIM SURVIVOR CURVE.. IOWA 65-R2 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2008 5,740,756.47 1,327,258 1,732,526 4,065,638 29.98 135,612 2011 208,250.09 35,452 46,277 164,056 30.24 5,425 2012 2,339.53 346 452 1,911 30.31 63 2013 40,287.64 5,002 6,529 34,161 30.39 1,124 2014 363,362.53 36,068 47,081 319,915 30.46 10,503 2017 805.59 13 17 797 30.66 26 6,355,801.85 1,404,139 1,832,882 4,586,478 152,753 53,458,486.38 11,830,471 16,366,159 37,626,913 1,250,921 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30.1 2.34 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1113 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 342 FUEL HOLDERS, PRODUCERS AND ACCESSORIES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 50-R2 PROBABLE RETIREMENT YEAR.. 12-2043 NET SALVAGE PERCENT.. -3 2003 1,597,345.52 593,892 498,525 1,146,741 23.35 49,111 1,597,345.52 593,892 498,525 1,146,741 49,111 CURRANT CREEK - CCCT INTERIM SURVIVOR CURVE.. IOWA 50-R2 PROBABLE RETIREMENT YEAR.. 12-2045 NET SALVAGE PERCENT.. -3 2005 3,299,735.22 1,061,287 672,063 2,726,664 25.13 108,502 3,299,735.22 1,061,287 672,063 2,726,664 108,502 HERMISTON - CCCT INTERIM SURVIVOR CURVE.. IOWA 50-R2 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -2 1996 25,321.62 13,684 13,058 12,770 17.18 743 25,321.62 13,684 13,058 12,770 743 LAKE SIDE UNIT 2 - CCCT INTERIM SURVIVOR CURVE.. IOWA 50-R2 PROBABLE RETIREMENT YEAR.. 12-2054 NET SALVAGE PERCENT.. -3 2007 3,502,124.00 831,817 823,304 2,783,884 31.63 88,014 2014 5,004,388.86 457,051 452,373 4,702,147 33.30 141,206 8,506,512.86 1,288,868 1,275,677 7,486,031 229,220 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1114 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 342 FUEL HOLDERS, PRODUCERS AND ACCESSORIES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY PEAKERS - CT INTERIM SURVIVOR CURVE.. IOWA 50-R2 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -2 2002 1,406,981.54 723,559 645,320 789,801 14.24 55,464 2007 128,681.04 53,632 47,833 83,422 14.43 5,781 2012 46,347.42 12,586 11,225 36,049 14.58 2,472 2013 303,577.34 70,953 63,281 246,368 14.60 16,875 2015 182,276.41 26,358 23,508 162,414 14.65 11,086 2016 691,152.95 63,807 56,908 648,069 14.67 44,176 2,759,016.70 950,895 848,074 1,966,123 135,854 16,187,931.92 3,908,626 3,307,397 13,338,329 523,430 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 25.5 3.23 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1115 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 343 PRIME MOVERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2043 NET SALVAGE PERCENT.. -6 2003 169,179,281.56 60,814,403 51,048,805 128,281,233 19.78 6,485,401 2005 339,674.18 111,912 93,941 266,113 20.00 13,306 2006 125,141.48 39,134 32,850 99,800 20.12 4,960 2007 340,676.06 100,546 84,400 276,716 20.24 13,672 2008 790,060.21 218,260 183,212 654,252 20.37 32,118 2010 3,130,940.55 732,923 615,230 2,703,567 20.64 130,987 2011 86,274.96 18,192 15,271 76,181 20.78 3,666 2012 2,248,108.59 417,811 350,719 2,032,276 20.93 97,099 2013 215,166.24 34,120 28,641 199,435 21.09 9,456 2014 160,738.11 20,761 17,427 152,955 21.26 7,194 2015 26,218,949.68 2,543,810 2,135,324 25,656,763 21.44 1,196,677 2016 10,504,063.95 644,454 540,967 10,593,340 21.65 489,300 2017 2,088,361.71 45,579 38,260 2,175,404 21.88 99,424 215,427,437.28 65,741,905 55,185,047 173,168,036 8,583,260 CURRANT CREEK - CCCT INTERIM SURVIVOR CURVE.. IOWA 40-L0 PROBABLE RETIREMENT YEAR.. 12-2045 NET SALVAGE PERCENT.. -6 2005 50,646,306.91 15,910,112 10,075,119 43,609,966 21.06 2,070,749 2006 107,679,135.88 32,097,277 20,325,683 93,814,201 21.19 4,427,287 2007 4,928.00 1,384 876 4,347 21.33 204 2008 9,489,854.63 2,491,876 1,577,987 8,481,259 21.47 395,028 2009 1,645,070.09 400,353 253,525 1,490,250 21.61 68,961 2010 232,120.70 51,621 32,689 213,359 21.77 9,801 2011 803,684.45 160,738 101,788 750,118 21.93 34,205 2012 3,102,604.88 546,263 345,922 2,942,839 22.09 133,220 2014 167,377.01 20,412 12,926 164,494 22.46 7,324 2016 21,001,172.83 1,213,683 768,568 21,492,675 22.89 938,955 2017 177,553.04 3,668 2,323 185,883 23.14 8,033 194,949,808.42 52,897,387 33,497,405 173,149,392 8,093,767 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1116 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 343 PRIME MOVERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -5 1996 76,748,419.95 39,632,922 37,819,690 42,766,150 15.21 2,811,713 1997 1,377,217.67 697,039 665,149 780,930 15.27 51,141 2002 1,208,473.81 537,035 512,465 756,432 15.59 48,520 2005 6,213,249.13 2,465,125 2,352,344 4,171,568 15.79 264,191 2006 5,923,087.31 2,241,912 2,139,343 4,079,899 15.86 257,245 2007 5,724,917.22 2,055,878 1,961,820 4,049,343 15.93 254,196 2008 2,267,063.09 765,566 730,541 1,649,875 16.01 103,053 2009 1,904,409.90 599,549 572,119 1,427,511 16.09 88,720 2010 58,319.18 16,885 16,113 45,123 16.18 2,789 2011 1,650,719.84 433,921 414,069 1,319,187 16.26 81,131 2012 1,654,657.53 385,162 367,541 1,369,850 16.36 83,732 2013 819,060.17 163,712 156,222 703,791 16.46 42,758 2014 2,549,632.01 417,308 398,216 2,278,898 16.57 137,532 2015 2,937,133.64 363,695 347,056 2,736,935 16.68 164,085 2016 678,365.04 53,678 51,222 661,061 16.81 39,325 2017 1,292,072.56 35,803 34,165 1,322,511 16.97 77,932 113,006,798.05 50,865,190 48,538,075 70,119,063 4,508,063 LAKE SIDE - CCCT INTERIM SURVIVOR CURVE.. IOWA 40-L0 PROBABLE RETIREMENT YEAR.. 12-2047 NET SALVAGE PERCENT.. -6 2007 160,577,664.69 43,107,973 21,987,760 148,224,565 22.35 6,631,972 2008 67,210.77 16,844 8,591 62,652 22.51 2,783 2009 115,285.75 26,739 13,639 108,564 22.67 4,789 2011 6,797,345.62 1,294,628 660,341 6,544,845 23.01 284,435 2012 81,988.97 13,722 6,999 79,909 23.20 3,444 2013 12,907,026.64 1,842,481 939,780 12,741,668 23.39 544,749 2014 519,478.92 60,076 30,643 520,005 23.60 22,034 2015 36,386,456.91 3,152,297 1,607,868 36,961,776 23.82 1,551,712 2017 1,123,825.19 21,621 11,028 1,180,227 24.35 48,469 218,576,283.46 49,536,381 25,266,649 206,424,211 9,094,387 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1117 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 343 PRIME MOVERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) LAKE SIDE UNIT 2 - CCCT INTERIM SURVIVOR CURVE.. IOWA 40-L0 PROBABLE RETIREMENT YEAR.. 12-2054 NET SALVAGE PERCENT.. -6 2007 501,789.70 117,799 116,593 415,304 25.45 16,318 2013 204,592.72 25,144 24,887 191,982 26.84 7,153 2014 313,931,647.91 31,243,545 30,923,788 301,843,759 27.12 11,129,932 2015 10,225,530.44 761,119 753,329 10,085,733 27.41 367,958 2016 5,811,311.75 273,812 271,010 5,888,981 27.73 212,369 2017 469,538.45 7,849 7,769 489,942 28.09 17,442 331,144,410.97 32,429,268 32,097,376 318,915,700 11,751,172 GADSBY PEAKERS - CT INTERIM SURVIVOR CURVE.. IOWA 40-S0 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -4 2002 40,025,241.36 20,891,799 18,632,760 22,993,491 13.21 1,740,612 2003 5,922,341.05 2,995,051 2,671,195 3,488,040 13.28 262,654 2004 30,545.04 14,911 13,299 18,468 13.35 1,383 2005 32,453.95 15,234 13,587 20,165 13.42 1,503 2006 109,285.51 49,073 43,767 69,890 13.49 5,181 2007 49,251.30 21,045 18,769 32,452 13.55 2,395 2008 79,616.15 32,116 28,643 54,158 13.62 3,976 2009 1,985,939.20 749,030 668,037 1,397,340 13.69 102,070 2010 3,485,134.24 1,213,423 1,082,215 2,542,325 13.77 184,628 2011 1,796,844.62 569,062 507,529 1,361,189 13.84 98,352 2012 1,155,717.51 326,148 290,881 911,065 13.91 65,497 2013 71,600.61 17,444 15,558 58,907 13.99 4,211 2014 123,121.79 24,684 22,015 106,032 14.07 7,536 2015 269,193.23 41,031 36,594 243,367 14.15 17,199 2017 294,322.18 10,113 9,019 297,076 14.34 20,717 55,430,607.74 26,970,164 24,053,869 33,593,963 2,517,914 1,128,535,345.92 278,440,295 218,638,422 975,370,365 44,548,563 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 21.9 3.95 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1118 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 343 PRIME MOVERS - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 55-R2.5 PROBABLE RETIREMENT YEAR.. 12-2050 NET SALVAGE PERCENT.. -1 2010 206,599,791.93 39,379,408 53,048,138 155,617,652 30.78 5,055,804 2013 20,305.71 2,501 3,369 17,140 31.17 550 2014 188,028.72 18,465 24,874 165,035 31.29 5,274 2015 538,205.54 38,747 52,196 491,391 31.40 15,649 2017 643,807.94 9,728 13,105 637,141 31.60 20,163 207,990,139.84 39,448,849 53,141,682 156,928,359 5,097,440 FOOTE CREEK - WIND INTERIM SURVIVOR CURVE.. IOWA 55-R2.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -1 1998 31,636,040.11 19,706,643 21,833,826 10,118,575 11.62 870,790 2007 55,540.88 26,088 28,904 27,192 11.79 2,306 2008 66,496.62 29,552 32,742 34,420 11.81 2,914 2009 146,932.06 61,306 67,924 80,478 11.82 6,809 2013 44,676.81 12,271 13,596 31,528 11.86 2,658 2014 150,586.24 34,251 37,948 114,144 11.87 9,616 2017 501,029.17 20,014 22,174 483,865 11.90 40,661 32,601,301.89 19,890,125 22,037,113 10,890,202 935,754 GLENROCK - WIND INTERIM SURVIVOR CURVE.. IOWA 55-R2.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2008 175,951,777.99 41,468,931 58,147,001 119,564,295 29.70 4,025,734 2009 252,663,211.97 54,480,480 76,391,565 178,798,279 29.84 5,991,899 2010 220,203.87 42,935 60,203 162,203 29.97 5,412 2011 1,201,810.03 208,208 291,946 921,883 30.09 30,638 2012 1,630,665.64 245,415 344,117 1,302,856 30.21 43,127 2013 1,718,014.18 216,778 303,962 1,431,232 30.33 47,189 2014 2,614,617.32 263,997 370,172 2,270,592 30.43 74,617 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1119 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 343 PRIME MOVERS - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 55-R2.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2015 2,104,334.26 156,088 218,864 1,906,514 30.53 62,447 2016 2,262,572.14 103,291 144,833 2,140,365 30.63 69,878 2017 2,256,240.86 35,048 49,144 2,229,660 30.72 72,580 442,623,448.26 97,221,171 136,321,806 310,727,877 10,423,521 GOODNOE HILLS - WIND INTERIM SURVIVOR CURVE.. IOWA 55-R2.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2008 156,107,024.23 36,791,850 49,742,431 107,925,663 29.70 3,633,861 2010 83,525.88 16,286 22,019 62,343 29.97 2,080 2011 1,765,391.67 305,846 413,503 1,369,543 30.09 45,515 2012 453,573.39 68,263 92,291 365,818 30.21 12,109 2013 1,087,103.16 137,170 185,453 912,521 30.33 30,086 2014 1,081,125.44 109,161 147,585 944,351 30.43 31,034 2015 2,048,743.95 151,964 205,455 1,863,777 30.53 61,047 2016 58,611.71 2,676 3,618 55,580 30.63 1,815 2017 1,506,005.68 23,394 31,629 1,489,437 30.72 48,484 164,191,105.11 37,606,610 50,843,983 114,989,033 3,866,031 HIGH PLAINS / MCFADDEN - WIND INTERIM SURVIVOR CURVE.. IOWA 55-R2.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2009 242,902,933.53 52,375,921 70,907,703 174,424,260 29.84 5,845,317 2011 134,912.76 23,373 31,643 104,619 30.09 3,477 2013 389,143.84 49,102 66,475 326,560 30.33 10,767 2014 1,281,920.04 129,435 175,232 1,119,507 30.43 36,790 2015 515,126.22 38,209 51,728 468,549 30.53 15,347 2016 556,902.64 25,424 34,420 528,052 30.63 17,240 2017 1,291,162.03 20,057 27,154 1,276,920 30.72 41,566 247,072,101.06 52,661,521 71,294,355 178,248,467 5,970,504 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1120 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 343 PRIME MOVERS - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) LEANING JUNIPER - WIND INTERIM SURVIVOR CURVE.. IOWA 55-R2.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2006 148,146,277.27 40,453,356 57,115,174 92,512,566 29.39 3,147,757 2009 1,370,423.52 295,497 417,205 966,922 29.84 32,404 2010 231,371.92 45,113 63,694 169,992 29.97 5,672 2011 1,006,392.49 174,353 246,165 770,291 30.09 25,600 2012 250,954.99 37,769 53,325 200,139 30.21 6,625 2013 1,289,285.96 162,681 229,686 1,072,493 30.33 35,361 2014 2,825,735.84 285,314 402,828 2,451,165 30.43 80,551 2015 1,779,572.45 131,999 186,366 1,611,002 30.53 52,768 2016 1,135,757.38 51,850 73,206 1,073,909 30.63 35,061 2017 1,653,936.53 25,692 36,274 1,634,202 30.72 53,197 159,689,708.35 41,663,624 58,823,924 102,462,681 3,474,996 MARENGO - WIND INTERIM SURVIVOR CURVE.. IOWA 55-R2.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2007 210,819,013.57 53,717,275 78,450,904 134,476,300 29.55 4,550,805 2008 112,757,867.83 26,575,169 38,811,463 75,073,983 29.70 2,527,744 2012 1,002,643.08 150,898 220,378 792,292 30.21 26,226 2013 488,007.33 61,576 89,928 402,959 30.33 13,286 2014 414,108.97 41,812 61,064 357,186 30.43 11,738 2015 999,005.20 74,101 108,220 900,775 30.53 29,505 2016 1,980,349.82 90,407 132,034 1,868,119 30.63 60,990 2017 1,840,688.78 28,593 41,758 1,817,337 30.72 59,158 330,301,684.58 80,739,831 117,915,749 215,688,952 7,279,452 SEVEN MILE HILL - WIND INTERIM SURVIVOR CURVE.. IOWA 55-R2.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2008 210,099,784.22 49,517,052 64,636,687 147,564,095 29.70 4,968,488 2009 372,891.59 80,405 104,956 271,664 29.84 9,104 2010 97,381.98 18,988 24,786 73,570 29.97 2,455 2011 525,844.17 91,100 118,917 412,186 30.09 13,698 2012 645,086.37 97,086 126,730 524,807 30.21 17,372 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1121 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 343 PRIME MOVERS - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 55-R2.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2013 633,338.37 79,914 104,315 535,357 30.33 17,651 2014 1,280,460.68 129,288 168,765 1,124,500 30.43 36,954 2015 805,341.69 59,736 77,976 735,419 30.53 24,088 2016 1,439,481.72 65,715 85,781 1,368,096 30.63 44,665 2017 2,059,600.86 31,993 41,762 2,038,435 30.72 66,355 217,959,211.65 50,171,277 65,490,674 154,648,130 5,200,830 1,802,428,700.74 419,403,008 575,869,287 1,244,583,701 42,248,528 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.5 2.34 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1122 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 344 GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 50-R2.5 PROBABLE RETIREMENT YEAR.. 12-2043 NET SALVAGE PERCENT.. -5 2003 66,216,352.83 25,366,988 21,293,548 48,233,622 23.71 2,034,316 2010 553,055.13 131,240 110,165 470,542 24.59 19,136 2012 1,138,937.15 210,380 176,597 1,019,287 24.78 41,133 2014 104,670.55 13,151 11,039 98,865 24.94 3,964 2015 1,942,255.90 179,852 150,971 1,888,397 25.02 75,475 2016 171,250.43 9,823 8,246 171,567 25.09 6,838 2017 45,262.92 890 747 46,779 25.16 1,859 70,171,784.91 25,912,324 21,751,314 51,929,060 2,182,721 CURRANT CREEK - CCCT INTERIM SURVIVOR CURVE.. IOWA 50-R2.5 PROBABLE RETIREMENT YEAR.. 12-2045 NET SALVAGE PERCENT.. -5 2005 13,014,415.91 4,312,171 2,730,693 10,934,444 25.55 427,963 2006 49,456,642.22 15,431,363 9,771,949 42,157,525 25.71 1,639,733 2010 13,093.50 2,949 1,867 11,881 26.26 452 2011 41,309.86 8,287 5,248 38,128 26.38 1,445 2012 366,273.24 63,914 40,474 344,113 26.49 12,990 2013 33,363.21 4,904 3,105 31,926 26.60 1,200 2014 62,719.94 7,402 4,687 61,169 26.69 2,292 2016 116,748.30 6,318 4,001 118,585 26.87 4,413 63,104,566.18 19,837,308 12,562,025 53,697,769 2,090,488 HERMISTON - CCCT INTERIM SURVIVOR CURVE.. IOWA 50-R2.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -4 1996 36,610,143.37 20,368,361 19,436,496 18,638,053 17.36 1,073,621 2003 2,555,295.89 1,153,518 1,100,744 1,556,764 17.98 86,583 2006 761,984.00 299,345 285,650 506,814 18.17 27,893 2007 233,987.65 86,756 82,787 160,560 18.23 8,807 2013 38,671.31 7,696 7,344 32,874 18.51 1,776 2014 1,023,315.63 165,256 157,695 906,553 18.55 48,871 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1123 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 344 GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 50-R2.5 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -4 2015 52,037.34 6,282 5,995 48,124 18.58 2,590 2016 64,799.62 4,934 4,708 62,683 18.61 3,368 2017 992,924.33 26,446 25,236 1,007,405 18.64 54,045 42,333,159.14 22,118,594 21,106,655 22,919,831 1,307,554 LAKE SIDE - CCCT INTERIM SURVIVOR CURVE.. IOWA 50-R2.5 PROBABLE RETIREMENT YEAR.. 12-2047 NET SALVAGE PERCENT.. -5 2007 64,985,700.00 18,151,188 9,258,241 58,976,744 27.40 2,152,436 2008 24,869.69 6,432 3,281 22,832 27.57 828 2009 773,922.59 183,530 93,612 719,007 27.73 25,929 2011 2,048,091.71 390,036 198,943 1,951,554 28.03 69,624 2013 88,115.56 12,256 6,251 86,270 28.29 3,049 2014 166,880.06 18,532 9,452 165,772 28.41 5,835 2015 523,023.22 42,792 21,827 527,348 28.52 18,490 2016 63,529.62 3,217 1,641 65,065 28.62 2,273 2017 554,569.01 9,573 4,883 577,415 28.72 20,105 69,228,701.46 18,817,556 9,598,130 63,092,007 2,298,569 LAKE SIDE UNIT 2 - CCCT INTERIM SURVIVOR CURVE.. IOWA 50-R2.5 PROBABLE RETIREMENT YEAR.. 12-2054 NET SALVAGE PERCENT.. -5 2014 154,095,294.87 14,476,251 14,328,097 147,471,963 33.99 4,338,687 2015 75,123.26 5,154 5,101 73,778 34.19 2,158 2017 413.01 6 6 428 34.56 12 154,170,831.14 14,481,411 14,333,204 147,546,169 4,340,857 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1124 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 344 GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY PEAKERS - CT INTERIM SURVIVOR CURVE.. IOWA 50-R2.5 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -3 2002 14,084,419.05 7,362,713 6,566,580 7,940,371 14.38 552,182 2011 179,355.92 55,720 49,695 135,042 14.68 9,199 2012 12,433.83 3,425 3,055 9,752 14.71 663 2013 1,040,139.82 246,420 219,775 851,569 14.73 57,812 2014 966,869.74 187,892 167,575 828,301 14.75 56,156 2015 1,078,573.43 158,063 140,972 969,959 14.77 65,671 2017 478,235.31 15,787 14,080 478,502 14.80 32,331 17,840,027.10 8,030,020 7,161,731 11,213,497 774,014 ATLANTIC CITY - SOLAR INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2027 NET SALVAGE PERCENT.. 0 2007 5,545.93 2,841 3,267 2,279 10.00 228 5,545.93 2,841 3,267 2,279 228 CANYON LANDS - SOLAR INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2014 NET SALVAGE PERCENT.. 0 1994 36,389.01 36,389 50,374 13,985- 36,389.01 36,389 50,374 13,985- GREEN RIVER - SOLAR INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 12-2014 NET SALVAGE PERCENT.. 0 1994 54,223.15 54,223 54,223 1998 863.63 864 22,159 21,296- 55,086.78 55,087 76,383 21,296- BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1125 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 344 GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) OREGON HIGH DESERT - SOLAR INTERIM SURVIVOR CURVE.. IOWA 50-R2.5 PROBABLE RETIREMENT YEAR.. 12-2015 NET SALVAGE PERCENT.. 0 1995 56,321.97 56,322 67,257 10,935- 56,321.97 56,322 67,257 10,935- EAST SIDE MOBILE GENERATOR SURVIVOR CURVE.. IOWA 50-R2.5 NET SALVAGE PERCENT.. 0 2005 839,680.12 192,791 367,998 471,683 38.52 12,245 839,680.12 192,791 367,998 471,683 12,245 WEST SIDE MOBILE GENERATOR SURVIVOR CURVE.. IOWA 50-R2.5 NET SALVAGE PERCENT.. 0 2009 849,226.01 134,008 254,235 594,991 42.11 14,129 849,226.01 134,008 254,235 594,991 14,129 418,691,319.75 109,674,651 87,332,572 351,421,070 13,020,805 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 27.0 3.11 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1126 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 344 GENERATORS - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 40-S0 PROBABLE RETIREMENT YEAR.. 12-2050 NET SALVAGE PERCENT.. -3 2010 5,555,132.77 1,156,774 1,558,295 4,163,492 25.77 161,564 2014 1,001,384.99 110,693 149,115 882,312 26.95 32,739 2015 10,563.45 863 1,163 9,718 27.27 356 2017 66,167.02 1,175 1,583 66,569 27.94 2,383 6,633,248.23 1,269,505 1,710,155 5,122,091 197,042 FOOTE CREEK - WIND INTERIM SURVIVOR CURVE.. IOWA 40-S0 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -1 1998 1,498,502.14 917,446 1,016,478 497,010 10.70 46,450 2014 72,322.24 16,649 18,446 54,599 11.45 4,768 2015 215,911.79 38,171 42,291 175,780 11.50 15,285 2016 45,614.98 5,229 5,793 40,278 11.56 3,484 2017 184,145.18 7,519 8,331 177,656 11.63 15,276 2,016,496.33 985,014 1,091,339 945,322 85,263 GLENROCK - WIND INTERIM SURVIVOR CURVE.. IOWA 40-S0 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -3 2008 5,215,715.00 1,320,913 1,852,161 3,520,025 24.72 142,396 2009 8,272,743.00 1,931,097 2,707,750 5,813,175 24.98 232,713 2013 34,139.38 4,776 6,697 28,467 26.09 1,091 2014 49,940.91 5,627 7,890 43,549 26.38 1,651 2015 114,958.43 9,623 13,493 104,914 26.68 3,932 2017 25,267.46 459 644 25,382 27.32 929 13,712,764.18 3,272,495 4,588,635 9,535,512 382,712 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1127 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 344 GENERATORS - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GOODNOE HILLS - WIND INTERIM SURVIVOR CURVE.. IOWA 40-S0 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -3 2008 4,193,498.08 1,062,030 1,435,860 2,883,443 24.72 116,644 2011 190,616.69 36,090 48,794 147,542 25.53 5,779 2014 19,044.91 2,146 2,901 16,715 26.38 634 2017 24,752.67 449 607 24,888 27.32 911 4,427,912.35 1,100,715 1,488,162 3,072,588 123,968 HIGH PLAINS / MCFADDEN - WIND INTERIM SURVIVOR CURVE.. IOWA 40-S0 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -3 2009 6,771,378.43 1,580,635 2,139,899 4,834,621 24.98 193,540 2014 236,795.88 26,680 36,120 207,780 26.38 7,876 2017 78,487.24 1,424 1,928 78,914 27.32 2,889 7,086,661.55 1,608,739 2,177,947 5,121,314 204,305 LEANING JUNIPER - WIND INTERIM SURVIVOR CURVE.. IOWA 40-S0 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -3 2006 4,871,812.92 1,414,966 1,997,759 3,020,209 24.19 124,854 2009 272,361.02 63,577 89,763 190,769 24.98 7,637 2010 98,103.13 20,812 29,384 71,662 25.25 2,838 2012 24,148.75 3,997 5,643 19,230 25.80 745 2014 14,266.70 1,607 2,269 12,426 26.38 471 2015 139,643.45 11,689 16,503 127,329 26.68 4,772 2017 91,333.00 1,658 2,341 91,732 27.32 3,358 5,511,668.97 1,518,306 2,143,662 3,533,357 144,675 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1128 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 344 GENERATORS - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 40-S0 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -3 2007 5,176,559.15 1,409,956 2,059,157 3,272,699 24.45 133,853 2008 2,379,504.00 602,625 880,098 1,570,791 24.72 63,543 2011 120,567.87 22,828 33,339 90,846 25.53 3,558 2012 134,727.87 22,300 32,568 106,202 25.80 4,116 2013 820,989.19 114,843 167,721 677,897 26.09 25,983 2014 524,480.65 59,094 86,303 453,912 26.38 17,207 2015 535,053.03 44,788 65,410 485,694 26.68 18,204 2016 859,189.10 44,823 65,461 819,503 26.99 30,363 2017 2,179,416.92 39,553 57,765 2,187,035 27.32 80,053 12,730,487.78 2,360,810 3,447,823 9,664,579 376,880 SEVEN MILE HILL - WIND INTERIM SURVIVOR CURVE.. IOWA 40-S0 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -3 2008 6,599,515.22 1,671,369 2,181,708 4,615,793 24.72 186,723 2016 6,848.01 357 466 6,587 26.99 244 2017 85,527.05 1,552 2,026 86,067 27.32 3,150 6,691,890.28 1,673,278 2,184,200 4,708,447 190,117 58,811,129.67 13,788,862 18,831,923 41,703,210 1,704,962 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.5 2.90 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1129 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -2 2003 37,662,367.37 13,860,738 11,634,977 26,780,638 25.28 1,059,361 2008 92,190.00 25,300 21,237 72,796 25.51 2,854 2009 12,916.20 3,263 2,739 10,435 25.55 408 2011 507,119.22 104,068 87,357 429,905 25.61 16,787 2012 72,801.53 13,037 10,944 63,314 25.64 2,469 2014 17,122.82 2,083 1,749 15,717 25.70 612 2017 41,919.80 814 683 42,075 25.77 1,633 38,406,436.94 14,009,303 11,759,685 27,414,881 1,084,124 CURRANT CREEK - CCCT INTERIM SURVIVOR CURVE.. IOWA 70-R3 PROBABLE RETIREMENT YEAR.. 12-2045 NET SALVAGE PERCENT.. -2 2005 26,216,100.38 8,322,956 5,270,533 21,469,889 27.24 788,175 2006 14,490,110.12 4,338,643 2,747,457 12,032,456 27.29 440,911 2007 57,254.48 16,059 10,169 48,230 27.34 1,764 2010 1,429,207.56 309,941 196,271 1,261,521 27.48 45,907 2011 4,230.88 818 518 3,797 27.52 138 2012 40,195.85 6,769 4,286 36,713 27.56 1,332 2013 90,425.56 12,860 8,144 84,090 27.59 3,048 2014 157,495.52 17,925 11,351 149,294 27.63 5,403 2015 116,286.63 9,759 6,180 112,432 27.66 4,065 2016 280,050.22 14,585 9,236 276,415 27.69 9,982 2017 36,949.12 668 423 37,265 27.71 1,345 42,918,306.32 13,050,983 8,264,568 35,512,104 1,302,070 HERMISTON - CCCT INTERIM SURVIVOR CURVE.. IOWA 70-R3 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -2 1996 8,981,562.73 4,880,534 4,657,246 4,503,948 18.48 243,720 2006 10,632.61 4,098 3,911 6,935 18.75 370 2011 116,182.62 30,259 28,875 89,632 18.84 4,758 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1130 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 70-R3 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -2 2014 199,142.92 31,614 30,168 172,958 18.88 9,161 2016 460,275.52 34,310 32,740 436,741 18.90 23,108 2017 13,391.55 352 336 13,323 18.91 705 9,781,187.95 4,981,167 4,753,275 5,223,537 281,822 LAKE SIDE - CCCT INTERIM SURVIVOR CURVE.. IOWA 70-R3 PROBABLE RETIREMENT YEAR.. 12-2047 NET SALVAGE PERCENT.. -3 2007 43,326,383.01 11,678,224 5,956,623 38,669,551 29.20 1,324,300 2008 23,830.59 5,960 3,040 21,506 29.25 735 2010 909,618.29 189,012 96,408 840,499 29.36 28,627 2012 35,714.28 5,744 2,930 33,856 29.45 1,150 2014 109,213.23 11,825 6,031 106,458 29.54 3,604 2017 502,829.25 8,592 4,382 513,532 29.64 17,326 44,907,588.65 11,899,357 6,069,415 40,185,401 1,375,742 LAKE SIDE UNIT 2 - CCCT INTERIM SURVIVOR CURVE.. IOWA 70-R3 PROBABLE RETIREMENT YEAR.. 12-2054 NET SALVAGE PERCENT.. -2 2014 75,362,052.54 6,724,526 6,655,704 70,213,589 36.09 1,945,514 2017 71,309.04 988 978 71,757 36.28 1,978 75,433,361.58 6,725,514 6,656,682 70,285,347 1,947,492 GADSBY PEAKERS - CT INTERIM SURVIVOR CURVE.. IOWA 70-R3 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -2 2002 1,791,276.57 929,319 828,831 998,271 14.81 67,405 2004 192,682.21 93,148 83,076 113,460 14.84 7,646 2006 50,905.13 22,533 20,096 31,827 14.87 2,140 2007 658,391.98 276,589 246,681 424,878 14.88 28,554 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1131 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GADSBY PEAKERS - CT INTERIM SURVIVOR CURVE.. IOWA 70-R3 PROBABLE RETIREMENT YEAR.. 12-2032 NET SALVAGE PERCENT.. -2 2012 164,287.87 44,955 40,094 127,480 14.92 8,544 2015 43,948.95 6,404 5,712 39,116 14.94 2,618 2017 50,627.27 1,671 1,490 50,150 14.95 3,355 2,952,119.98 1,374,619 1,225,981 1,785,181 120,262 214,399,001.42 52,040,943 38,729,606 180,406,451 6,111,512 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.5 2.85 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1132 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S0.5 PROBABLE RETIREMENT YEAR.. 12-2050 NET SALVAGE PERCENT.. -1 2010 12,131,672.77 2,375,119 3,199,531 9,053,459 29.82 303,604 2011 161,510.00 28,178 37,959 125,166 29.98 4,175 2014 17,438.27 1,776 2,392 15,220 30.49 499 2017 4,690.78 75 101 4,637 30.98 150 12,315,311.82 2,405,148 3,239,983 9,198,482 308,428 FOOTE CREEK - WIND INTERIM SURVIVOR CURVE.. IOWA 60-S0.5 PROBABLE RETIREMENT YEAR.. 12-2029 NET SALVAGE PERCENT.. -1 1998 2,857,350.55 1,778,422 1,970,389 915,535 11.44 80,029 2012 4,415.08 1,405 1,557 2,903 11.78 246 2014 65,233.69 14,953 16,567 49,319 11.82 4,173 2017 22,207.42 905 1,003 21,427 11.89 1,802 2,949,206.74 1,795,685 1,989,515 989,184 86,250 GLENROCK - WIND INTERIM SURVIVOR CURVE.. IOWA 60-S0.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2008 11,024,679.00 2,656,125 3,724,371 7,410,555 28.73 257,938 2009 17,341,691.86 3,835,459 5,378,012 12,137,096 28.89 420,114 2010 147,227.31 29,502 41,367 107,332 29.05 3,695 2011 796,366.21 141,956 199,048 605,282 29.21 20,722 2012 41,714.13 6,461 9,059 33,072 29.37 1,126 2013 10,783.02 1,407 1,973 8,918 29.53 302 2014 148,418.83 15,483 21,710 128,193 29.69 4,318 2016 40,747.45 1,935 2,713 38,442 30.00 1,281 2017 66,893.19 1,080 1,514 66,048 30.16 2,190 29,618,521.00 6,689,408 9,379,769 20,534,937 711,686 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1133 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) GOODNOE HILLS - WIND INTERIM SURVIVOR CURVE.. IOWA 60-S0.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2008 6,749,975.87 1,626,241 2,198,671 4,618,804 28.73 160,766 2009 494,679.02 109,408 147,919 351,707 28.89 12,174 2011 496,016.30 88,417 119,539 381,437 29.21 13,058 2012 244,247.45 37,832 51,149 195,541 29.37 6,658 2013 394,409.24 51,455 69,567 328,786 29.53 11,134 2014 631,525.05 65,883 89,074 548,767 29.69 18,483 2015 240,554.89 18,504 25,017 217,943 29.84 7,304 2016 204,801.23 9,724 13,147 193,702 30.00 6,457 2017 1,851,091.97 29,895 40,418 1,829,185 30.16 60,649 11,307,301.02 2,037,359 2,754,501 8,665,873 296,683 HIGH PLAINS / MCFADDEN - WIND INTERIM SURVIVOR CURVE.. IOWA 60-S0.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -1 2009 14,578,532.81 3,224,331 4,365,172 10,359,146 28.89 358,572 2011 161,510.00 28,790 38,977 124,149 29.21 4,250 2013 9,874.72 1,288 1,744 8,230 29.53 279 2017 36,135.34 584 791 35,706 30.16 1,184 14,786,052.87 3,254,993 4,406,683 10,527,230 364,285 LEANING JUNIPER - WIND INTERIM SURVIVOR CURVE.. IOWA 60-S0.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -2 2006 8,380,672.89 2,349,838 3,317,683 5,230,603 28.41 184,111 2009 531,162.07 118,640 167,505 374,280 28.89 12,955 2011 86,802.33 15,626 22,062 66,476 29.21 2,276 2013 139,737.29 18,411 25,994 116,538 29.53 3,946 2014 36,703.75 3,867 5,460 31,978 29.69 1,077 2017 83,926.38 1,369 1,933 83,672 30.16 2,774 9,259,004.71 2,507,751 3,540,637 5,903,548 207,139 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1134 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S0.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -2 2007 13,324,242.08 3,494,855 5,104,029 8,486,698 28.57 297,049 2008 5,582,153.86 1,358,198 1,983,568 3,710,229 28.73 129,141 2009 18,088.88 4,040 5,900 12,550 28.89 434 2010 745,197.73 150,804 220,240 539,861 29.05 18,584 2012 33,566.39 5,251 7,669 26,569 29.37 905 2017 63,215.05 1,031 1,506 62,974 30.16 2,088 19,766,463.99 5,014,179 7,322,912 12,838,881 448,201 SEVEN MILE HILL - WIND INTERIM SURVIVOR CURVE.. IOWA 60-S0.5 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. -2 2008 12,655,661.26 3,079,259 4,019,486 8,889,288 28.73 309,408 2009 195,227.41 43,606 56,921 142,211 28.89 4,922 2010 152,766.12 30,915 40,355 115,467 29.05 3,975 2011 191,089.62 34,400 44,904 150,008 29.21 5,136 2013 19,676.32 2,592 3,383 16,686 29.53 565 2014 46,437.97 4,893 6,387 40,980 29.69 1,380 2016 89,797.64 4,306 5,621 85,973 30.00 2,866 2017 145,255.86 2,369 3,092 145,069 30.16 4,810 13,495,912.20 3,202,340 4,180,149 9,585,681 333,062 113,497,774.35 26,906,863 36,814,149 78,243,816 2,755,734 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 28.4 2.43 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1135 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -2 2003 3,092,009.60 1,145,983 961,960 2,191,890 24.88 88,098 2011 85,003.95 17,499 14,689 72,015 25.43 2,832 2012 91,816.74 16,477 13,831 79,822 25.48 3,133 3,268,830.29 1,179,959 990,480 2,343,727 94,063 CURRANT CREEK - CCCT INTERIM SURVIVOR CURVE.. IOWA 60-R3 PROBABLE RETIREMENT YEAR.. 12-2045 NET SALVAGE PERCENT.. -2 2005 2,926,278.75 936,393 592,973 2,391,831 26.82 89,181 2013 57,065.44 8,148 5,160 53,047 27.40 1,936 2,983,344.19 944,541 598,133 2,444,878 91,117 HERMISTON - CCCT INTERIM SURVIVOR CURVE.. IOWA 60-R3 PROBABLE RETIREMENT YEAR.. 12-2036 NET SALVAGE PERCENT.. -2 1996 124,720.52 68,035 64,922 62,292 18.18 3,426 2017 85,118.41 2,240 2,138 84,683 18.88 4,485 209,838.93 70,275 67,060 146,976 7,911 LAKE SIDE - CCCT INTERIM SURVIVOR CURVE.. IOWA 60-R3 PROBABLE RETIREMENT YEAR.. 12-2047 NET SALVAGE PERCENT.. -2 2007 2,451,484.27 660,311 336,800 2,163,714 28.76 75,233 2,451,484.27 660,311 336,800 2,163,714 75,233 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1136 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) LAKE SIDE UNIT 2 - CCCT INTERIM SURVIVOR CURVE.. IOWA 60-R3 PROBABLE RETIREMENT YEAR.. 12-2054 NET SALVAGE PERCENT.. -1 2007 700,425.00 162,129 160,470 546,959 34.61 15,803 2014 2,969,982.99 265,592 262,874 2,736,809 35.62 76,833 3,670,407.99 427,721 423,344 3,283,768 92,636 12,583,905.67 3,282,807 2,415,817 10,383,063 360,960 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 28.8 2.87 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1137 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. 12-2050 NET SALVAGE PERCENT.. 0 2010 149,099.80 28,195 37,981 111,119 31.69 3,506 149,099.80 28,195 37,981 111,119 3,506 GLENROCK - WIND INTERIM SURVIVOR CURVE.. IOWA 60-R3 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. 0 2008 497,663.00 116,349 163,143 334,520 30.61 10,928 2009 659,497.00 141,251 198,060 461,437 30.71 15,026 2015 504,279.86 37,100 52,021 452,259 31.23 14,482 2016 3,188.56 144 202 2,987 31.30 95 2017 1,138.46 18 25 1,113 31.36 35 1,665,766.88 294,862 413,451 1,252,316 40,566 GOODNOE HILLS - WIND INTERIM SURVIVOR CURVE.. IOWA 60-R3 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. 0 2008 171,923.00 40,194 54,342 117,581 30.61 3,841 171,923.00 40,194 54,342 117,581 3,841 HIGH PLAINS / MCFADDEN - WIND INTERIM SURVIVOR CURVE.. IOWA 60-R3 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. 0 2009 113,716.50 24,356 32,974 80,742 30.71 2,629 113,716.50 24,356 32,974 80,742 2,629 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1138 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT - WIND CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) LEANING JUNIPER - WIND INTERIM SURVIVOR CURVE.. IOWA 60-R3 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. 0 2006 81,035.73 21,932 30,965 50,071 30.37 1,649 81,035.73 21,932 30,965 50,071 1,649 MARENGO - WIND INTERIM SURVIVOR CURVE.. IOWA 60-R3 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. 0 2007 162,842.68 41,150 60,097 102,746 30.49 3,370 2008 174,276.00 40,744 59,504 114,772 30.61 3,749 337,118.68 81,894 119,601 217,518 7,119 SEVEN MILE HILL - WIND INTERIM SURVIVOR CURVE.. IOWA 60-R3 PROBABLE RETIREMENT YEAR.. 12-2049 NET SALVAGE PERCENT.. 0 2008 490,081.27 114,576 149,561 340,520 30.61 11,124 2011 30,286.98 5,202 6,790 23,497 30.91 760 2015 281,859.24 20,736 27,068 254,792 31.23 8,159 2016 1,594.28 72 94 1,500 31.30 48 803,821.77 140,586 183,513 620,309 20,091 3,322,482.36 632,019 872,827 2,449,656 79,401 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30.9 2.39 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1139 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 350.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 80-R4 NET SALVAGE PERCENT.. 0 1907 2,235.74 2,168 2,236 1908 2,569.22 2,483 2,569 1909 5,358.13 5,164 5,358 1910 60.74 58 61 1911 12,345.02 11,822 12,345 1912 5,125.84 4,893 5,126 1913 31,870.51 30,325 31,871 1914 5,935.95 5,629 5,936 1915 4,690.00 4,432 4,690 1916 17,544.69 16,523 17,545 1917 75,223.79 70,598 75,224 1918 210.70 197 211 1919 4,775.09 4,450 4,775 1920 3,861.89 3,586 3,858 4 5.72 1 1921 3,088.94 2,858 3,075 14 5.99 2 1922 2,713.59 2,501 2,691 23 6.27 4 1923 12,048.23 11,062 11,900 148 6.55 23 1924 3,722.82 3,405 3,663 60 6.84 9 1925 3,676.76 3,349 3,603 74 7.13 10 1926 1,854.71 1,682 1,809 46 7.43 6 1927 20,481.70 18,500 19,902 580 7.74 75 1928 1,279.94 1,151 1,238 42 8.05 5 1929 1,727.13 1,546 1,663 64 8.38 8 1930 599.82 535 576 24 8.71 3 1931 285.12 253 272 13 9.06 1 1932 762.82 673 724 39 9.43 4 1933 277.50 244 262 16 9.80 2 1934 1,196.67 1,044 1,123 74 10.20 7 1935 1,784.76 1,548 1,665 120 10.60 11 1936 848.77 732 787 62 11.03 6 1937 1,298.17 1,112 1,196 102 11.48 9 1938 668.37 569 612 56 11.94 5 1939 831.94 703 756 76 12.43 6 1940 775.02 650 699 76 12.93 6 1941 11,184.20 9,302 10,007 1,177 13.46 87 1942 492.95 407 438 55 14.01 4 1943 7,417.04 6,065 6,525 892 14.58 61 1944 29,408.10 23,835 25,641 3,767 15.16 248 1945 7,488.30 6,012 6,468 1,020 15.77 65 1946 311,837.46 247,948 266,739 45,098 16.39 2,752 1947 9,309.58 7,329 7,884 1,426 17.02 84 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1140 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 350.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 80-R4 NET SALVAGE PERCENT.. 0 1948 14,651.02 11,415 12,280 2,371 17.67 134 1949 18,308.82 14,114 15,184 3,125 18.33 170 1950 125,609.49 95,762 103,020 22,589 19.01 1,188 1951 137,813.69 103,912 111,787 26,027 19.68 1,323 1952 137,034.51 102,143 109,884 27,151 20.37 1,333 1953 371,822.66 273,892 294,650 77,173 21.07 3,663 1954 580,020.42 422,110 454,101 125,919 21.78 5,781 1955 208,705.35 150,034 161,405 47,300 22.49 2,103 1956 460,368.80 326,807 351,575 108,794 23.21 4,687 1957 337,617.70 236,542 254,469 83,149 23.95 3,472 1958 299,593.21 207,133 222,831 76,762 24.69 3,109 1959 513,739.63 350,370 376,924 136,816 25.44 5,378 1960 232,871.37 156,606 168,475 64,396 26.20 2,458 1961 506,471.72 335,730 361,174 145,298 26.97 5,387 1962 2,206,590.88 1,441,169 1,550,392 656,199 27.75 23,647 1963 669,868.95 430,893 463,549 206,320 28.54 7,229 1964 298,732.34 189,172 203,509 95,223 29.34 3,246 1965 254,857.09 158,807 170,843 84,014 30.15 2,787 1966 687,771.60 421,521 453,467 234,305 30.97 7,566 1967 137,496.41 82,858 89,138 48,358 31.79 1,521 1968 580,609.01 343,790 369,845 210,764 32.63 6,459 1969 459,033.21 266,983 287,217 171,816 33.47 5,133 1970 460,405.54 262,892 282,816 177,590 34.32 5,175 1971 1,096,682.66 614,416 660,981 435,702 35.18 12,385 1972 798,223.32 438,528 471,763 326,460 36.05 9,056 1973 666,545.58 358,855 386,052 280,494 36.93 7,595 1974 511,285.22 269,642 290,078 221,207 37.81 5,850 1975 2,745,623.52 1,417,428 1,524,851 1,220,773 38.70 31,545 1976 226,012.58 114,136 122,786 103,227 39.60 2,607 1977 3,057,163.71 1,509,077 1,623,446 1,433,718 40.51 35,392 1978 307,560.43 148,321 159,562 147,998 41.42 3,573 1979 3,406,318.55 1,603,524 1,725,051 1,681,268 42.34 39,709 1980 6,753,703.40 3,101,638 3,336,704 3,416,999 43.26 78,987 1981 5,665,312.26 2,535,907 2,728,097 2,937,215 44.19 66,468 1982 2,178,435.15 949,798 1,021,781 1,156,654 45.12 25,635 1983 746,113.10 316,538 340,528 405,585 46.06 8,806 1984 392,981.20 162,058 174,340 218,641 47.01 4,651 1985 198,880.13 79,651 85,688 113,192 47.96 2,360 1986 1,052,313.28 408,950 439,943 612,370 48.91 12,520 1987 367,203.45 138,296 148,777 218,426 49.87 4,380 1988 354,500.88 129,258 139,054 215,447 50.83 4,239 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1141 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 350.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 80-R4 NET SALVAGE PERCENT.. 0 1989 180,642.18 63,698 68,526 112,116 51.79 2,165 1990 374,347.40 127,465 137,125 237,222 52.76 4,496 1991 3,256,978.51 1,069,527 1,150,584 2,106,395 53.73 39,203 1992 2,314,043.41 731,816 787,279 1,526,764 54.70 27,912 1993 5,304,679.27 1,612,622 1,734,839 3,569,840 55.68 64,114 1994 860,565.25 251,070 270,098 590,467 56.66 10,421 1995 285,743.21 79,865 85,918 199,825 57.64 3,467 1996 721,080.85 192,709 207,314 513,767 58.62 8,764 1997 263,059.48 67,049 72,130 190,929 59.61 3,203 1998 452,644.31 109,821 118,144 334,500 60.59 5,521 1999 200,200.00 46,096 49,590 150,610 61.58 2,446 2000 110,890.59 24,161 25,992 84,899 62.57 1,357 2001 486,842.56 100,046 107,628 379,215 63.56 5,966 2002 265,758.50 51,323 55,213 210,546 64.55 3,262 2003 871,549.52 157,533 169,472 702,078 65.54 10,712 2004 187,922.90 31,618 34,014 153,909 66.54 2,313 2005 804,727.33 125,441 134,948 669,779 67.53 9,918 2006 1,878,249.52 269,303 289,713 1,588,537 68.53 23,180 2007 2,488,276.80 325,964 350,668 2,137,609 69.52 30,748 2008 11,140,108.61 1,320,103 1,420,150 9,719,959 70.52 137,833 2009 4,235,330.68 449,453 483,516 3,751,815 71.51 52,466 2010 67,753,652.78 6,343,097 6,823,825 60,929,828 72.51 840,296 2011 4,118,490.46 334,092 359,412 3,759,078 73.51 51,137 2012 5,947,645.05 408,127 439,058 5,508,587 74.51 73,931 2013 25,213,514.50 1,414,982 1,522,220 23,691,294 75.51 313,750 2014 1,772,123.66 77,530 83,406 1,688,718 76.50 22,075 2015 14,066,516.27 439,579 472,893 13,593,623 77.50 175,402 2016 3,392,302.77 63,606 68,426 3,323,877 78.50 42,342 2017 6,370,559.48 39,816 42,834 6,327,725 79.50 79,594 206,152,165.41 37,525,531 40,366,675 165,785,490 2,510,205 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 66.0 1.22 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1142 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 352 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -10 1911 407.95 431 449 1912 68,233.05 71,754 75,056 1913 40,877.23 42,820 44,965 1914 179,971.14 187,814 197,968 1916 294.36 305 324 1918 36,566.41 37,568 40,223 1919 10,782.95 11,036 11,861 1921 121.06 123 132 1 5.39 1922 17,363.65 17,558 18,890 210 5.65 37 1923 152.10 153 165 2 5.91 1924 13,380.87 13,424 14,443 276 6.16 45 1925 853.81 853 918 21 6.43 3 1926 1,071.38 1,066 1,147 32 6.69 5 1928 11,250.29 11,099 11,941 434 7.22 60 1929 145.12 143 154 6 7.49 1 1931 33,785.28 32,890 35,386 1,778 8.05 221 1932 546.22 529 569 32 8.34 4 1936 71.28 68 73 5 9.58 1 1937 1,163.67 1,099 1,182 98 9.91 10 1938 446.16 419 451 40 10.25 4 1939 1,550.07 1,447 1,557 148 10.61 14 1940 295.18 274 295 30 10.97 3 1941 83,559.09 77,012 82,856 9,059 11.35 798 1942 720.28 659 709 83 11.74 7 1943 1,828.05 1,662 1,788 223 12.15 18 1944 556.99 503 541 72 12.56 6 1945 1,602.26 1,435 1,544 218 12.99 17 1946 2,216.07 1,970 2,120 318 13.43 24 1947 34,242.51 30,193 32,484 5,183 13.89 373 1948 6,571.86 5,746 6,182 1,047 14.36 73 1949 6,483.89 5,620 6,046 1,086 14.84 73 1950 121,876.97 104,686 112,631 21,434 15.34 1,397 1951 87,979.11 74,864 80,545 16,232 15.85 1,024 1952 34,484.38 29,062 31,267 6,666 16.37 407 1953 82,073.78 68,472 73,668 16,613 16.91 982 1954 177,314.24 146,395 157,505 37,541 17.46 2,150 1955 131,815.40 107,650 115,819 29,178 18.03 1,618 1956 50,817.94 41,047 44,162 11,738 18.60 631 1957 214,806.98 171,512 184,528 51,760 19.19 2,697 1958 232,807.32 183,689 197,629 58,459 19.79 2,954 1959 132,530.47 103,277 111,115 34,669 20.41 1,699 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1143 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 352 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -10 1960 201,535.20 155,087 166,856 54,833 21.03 2,607 1961 207,972.31 157,949 169,936 58,834 21.67 2,715 1962 149,452.64 111,978 120,476 43,922 22.32 1,968 1963 210,197.98 155,311 167,097 64,121 22.98 2,790 1964 189,111.42 137,740 148,193 59,830 23.65 2,530 1965 207,012.03 148,567 159,842 67,871 24.33 2,790 1966 134,398.08 94,996 102,205 45,633 25.02 1,824 1967 198,310.49 137,990 148,462 69,680 25.72 2,709 1968 293,860.65 201,198 216,467 106,780 26.43 4,040 1969 170,498.03 114,834 123,549 63,999 27.14 2,358 1970 285,542.15 189,042 203,388 110,708 27.87 3,972 1971 450,821.14 293,223 315,475 180,428 28.61 6,306 1972 355,704.20 227,217 244,460 146,815 29.35 5,002 1973 572,440.20 358,832 386,064 243,620 30.11 8,091 1974 271,962.59 167,230 179,921 119,238 30.87 3,863 1975 850,202.01 512,502 551,395 383,827 31.64 12,131 1976 802,617.18 473,982 509,952 372,927 32.42 11,503 1977 1,509,792.50 873,084 939,342 721,430 33.20 21,730 1978 556,861.59 315,113 339,027 273,521 33.99 8,047 1979 605,717.89 335,144 360,578 305,712 34.79 8,787 1980 1,715,031.48 927,100 997,457 889,078 35.60 24,974 1981 1,633,258.97 861,840 927,244 869,341 36.42 23,870 1982 1,346,054.71 692,949 745,536 735,124 37.24 19,740 1983 283,903.90 142,450 153,260 159,034 38.07 4,177 1984 1,406,621.03 687,210 739,362 807,921 38.91 20,764 1985 4,028,889.13 1,915,149 2,060,488 2,371,290 39.75 59,655 1986 3,441,369.55 1,589,913 1,710,570 2,074,937 40.60 51,107 1987 1,060,917.38 475,801 511,909 655,100 41.46 15,801 1988 960,113.75 417,624 449,317 606,808 42.32 14,339 1989 1,597,203.22 672,902 723,968 1,032,956 43.19 23,917 1990 1,569,048.73 639,345 687,864 1,038,090 44.07 23,555 1991 801,681.29 315,579 339,528 542,321 44.95 12,065 1992 1,656,447.34 628,877 676,602 1,145,490 45.84 24,989 1993 2,375,977.07 868,831 934,766 1,678,809 46.73 35,926 1994 3,884,615.61 1,365,547 1,469,177 2,803,900 47.63 58,868 1995 1,751,696.27 590,719 635,548 1,291,318 48.54 26,603 1996 574,142.78 185,406 199,476 432,081 49.45 8,738 1997 384,557.73 118,685 127,692 295,322 50.36 5,864 1998 561,903.66 165,210 177,748 440,346 51.29 8,585 1999 1,971,030.63 551,009 592,825 1,575,309 52.21 30,173 2000 1,277,592.81 338,493 364,181 1,041,171 53.14 19,593 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1144 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 352 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -10 2001 424,758.57 106,263 114,327 352,907 54.08 6,526 2002 1,324,429.34 311,771 335,431 1,121,441 55.02 20,382 2003 814,012.44 179,593 193,222 702,192 55.96 12,548 2004 3,062,040.59 629,862 677,662 2,690,583 56.91 47,278 2005 3,985,261.04 760,280 817,977 3,565,810 57.86 61,628 2006 7,600,962.76 1,336,599 1,438,033 6,923,026 58.81 117,719 2007 7,989,404.97 1,284,329 1,381,796 7,406,549 59.77 123,918 2008 15,027,199.15 2,189,057 2,355,183 14,174,736 60.73 233,406 2009 29,850,772.77 3,893,347 4,188,811 28,647,039 61.70 464,296 2010 44,311,225.91 5,103,811 5,491,136 43,251,213 62.67 690,142 2011 15,173,836.37 1,516,564 1,631,655 15,059,565 63.64 236,637 2012 24,018,283.83 2,034,349 2,188,734 24,231,378 64.61 375,041 2013 11,448,255.69 793,364 853,572 11,739,509 65.59 178,983 2014 15,624,873.26 844,587 908,682 16,278,679 66.56 244,571 2015 16,435,085.01 635,282 683,494 17,395,100 67.54 257,553 2016 10,741,096.19 249,773 268,728 11,546,478 68.52 168,513 2017 5,527,807.58 42,564 45,794 6,034,794 69.51 86,819 257,688,989.61 42,811,380 46,052,728 237,405,161 3,972,382 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 59.8 1.54 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1145 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 353 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S0 NET SALVAGE PERCENT.. -10 1903 933.74 1,017 1,027 1908 2,468.97 2,604 2,716 1911 36,032.42 37,244 39,636 1912 115,003.43 118,063 126,504 1913 107,855.68 109,969 118,295 346 4.24 82 1914 63,918.12 64,709 69,608 702 4.62 152 1915 17,676.57 17,771 19,117 327 4.99 66 1916 18,118.14 18,085 19,454 476 5.37 89 1917 74,390.61 73,717 79,298 2,532 5.75 440 1918 56,768.16 55,856 60,085 2,360 6.12 386 1919 14,733.38 14,390 15,480 727 6.50 112 1920 517.97 502 540 30 6.88 4 1921 21,406.96 20,596 22,155 1,393 7.27 192 1922 51,638.52 49,310 53,043 3,759 7.65 491 1923 26,750.39 25,351 27,270 2,155 8.03 268 1924 17,641.75 16,589 17,845 1,561 8.42 185 1925 58,304.67 54,405 58,524 5,611 8.80 638 1926 34,116.78 31,582 33,973 3,555 9.19 387 1927 22,602.23 20,756 22,328 2,534 9.58 265 1928 5,967.76 5,436 5,848 717 9.97 72 1929 64,050.20 57,871 62,253 8,202 10.36 792 1930 5,421.52 4,858 5,226 738 10.75 69 1931 53,284.21 47,345 50,930 7,683 11.15 689 1932 94,298.63 83,090 89,381 14,347 11.54 1,243 1934 6,277.63 5,436 5,848 1,057 12.34 86 1936 300.54 256 275 56 13.14 4 1937 3,855.91 3,251 3,497 745 13.54 55 1938 4,245.48 3,548 3,817 853 13.94 61 1939 1,654.52 1,370 1,474 346 14.35 24 1940 10,125.72 8,306 8,935 2,203 14.75 149 1941 36,105.64 29,335 31,556 8,160 15.16 538 1942 10,269.22 8,264 8,890 2,406 15.57 155 1943 39,583.98 31,546 33,934 9,608 15.98 601 1944 155,346.31 122,563 131,843 39,038 16.40 2,380 1945 6,195.55 4,840 5,206 1,609 16.81 96 1946 41,866.45 32,372 34,823 11,230 17.23 652 1947 122,870.84 94,028 101,147 34,011 17.65 1,927 1948 169,583.69 128,425 138,149 48,393 18.07 2,678 1949 955,530.62 716,009 770,221 280,863 18.49 15,190 1950 434,106.70 321,746 346,107 131,410 18.92 6,946 1951 1,022,111.18 749,417 806,159 318,163 19.34 16,451 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1146 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 353 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S0 NET SALVAGE PERCENT.. -10 1952 967,875.73 701,762 754,896 309,767 19.77 15,669 1953 867,462.35 621,877 668,962 285,247 20.20 14,121 1954 2,020,275.14 1,431,474 1,539,858 682,445 20.64 33,064 1955 1,236,641.48 866,134 931,713 428,593 21.07 20,341 1956 1,565,822.14 1,083,633 1,165,680 556,724 21.51 25,882 1957 2,511,908.59 1,717,404 1,847,437 915,662 21.95 41,716 1958 3,857,185.56 2,605,016 2,802,254 1,440,650 22.39 64,343 1959 1,998,766.54 1,332,839 1,433,755 764,888 22.84 33,489 1960 2,372,314.11 1,562,126 1,680,402 929,144 23.28 39,912 1961 3,301,001.73 2,145,473 2,307,917 1,323,185 23.73 55,760 1962 3,269,652.56 2,096,576 2,255,318 1,341,300 24.19 55,449 1963 3,029,561.55 1,916,764 2,061,891 1,270,627 24.64 51,568 1964 2,693,675.53 1,680,757 1,808,015 1,155,028 25.10 46,017 1965 1,947,672.01 1,198,288 1,289,016 853,423 25.56 33,389 1966 3,506,581.30 2,126,805 2,287,836 1,569,403 26.02 60,315 1967 2,512,832.99 1,501,689 1,615,389 1,148,727 26.49 43,365 1968 3,768,432.93 2,218,427 2,386,395 1,758,881 26.96 65,240 1969 3,268,001.73 1,894,712 2,038,170 1,556,632 27.43 56,749 1970 4,963,767.27 2,832,668 3,047,143 2,413,001 27.91 86,457 1971 5,160,825.12 2,898,175 3,117,610 2,559,298 28.39 90,148 1972 6,838,543.03 3,778,049 4,064,103 3,458,294 28.87 119,789 1973 7,010,009.24 3,807,620 4,095,913 3,615,097 29.36 123,130 1974 2,603,348.16 1,389,860 1,495,093 1,368,590 29.85 45,849 1975 6,592,843.38 3,458,540 3,720,403 3,531,725 30.34 116,405 1976 17,836,269.68 9,187,605 9,883,243 9,736,654 30.84 315,715 1977 18,858,166.56 9,535,179 10,257,133 10,486,850 31.34 334,616 1978 16,226,653.78 8,047,544 8,656,862 9,192,457 31.85 288,617 1979 6,882,304.10 3,346,706 3,600,101 3,970,434 32.36 122,696 1980 19,753,954.09 9,414,893 10,127,740 11,601,609 32.87 352,954 1981 9,828,830.46 4,587,518 4,934,861 5,876,853 33.39 176,006 1982 29,030,013.87 13,257,630 14,261,429 17,671,586 33.92 520,978 1983 8,975,350.14 4,010,465 4,314,117 5,558,768 34.44 161,404 1984 17,937,588.88 7,831,372 8,424,323 11,307,025 34.98 323,243 1985 11,648,600.36 4,966,369 5,342,397 7,471,063 35.52 210,334 1986 14,839,808.72 6,174,963 6,642,499 9,681,291 36.06 268,477 1987 11,661,743.52 4,730,808 5,089,000 7,738,918 36.61 211,388 1988 18,173,868.15 7,179,659 7,723,266 12,267,989 37.17 330,051 1989 14,672,599.86 5,640,558 6,067,632 10,072,228 37.73 266,955 1990 27,982,109.68 10,454,844 11,246,431 19,533,890 38.30 510,023 1991 46,708,936.78 16,946,609 18,229,719 33,150,111 38.87 852,846 1992 37,807,547.71 13,301,187 14,308,284 27,280,018 39.45 691,509 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1147 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 353 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S0 NET SALVAGE PERCENT.. -10 1993 46,405,487.35 15,806,916 17,003,734 34,042,302 40.04 850,207 1994 55,622,263.16 18,323,531 19,710,894 41,473,595 40.63 1,020,763 1995 23,264,744.25 7,395,094 7,955,012 17,636,207 41.24 427,648 1996 10,807,122.91 3,310,168 3,560,797 8,327,038 41.85 198,973 1997 10,623,015.61 3,128,861 3,365,762 8,319,555 42.47 195,893 1998 13,151,349.93 3,718,899 4,000,475 10,466,010 43.09 242,887 1999 20,965,303.10 5,673,903 6,103,502 16,958,331 43.73 387,796 2000 18,543,966.40 4,790,148 5,152,833 15,245,530 44.38 343,523 2001 19,199,406.14 4,722,708 5,080,287 16,039,060 45.03 356,186 2002 29,722,542.66 6,933,586 7,458,561 25,236,236 45.70 552,215 2003 42,224,150.17 9,305,105 10,009,640 36,436,925 46.38 785,617 2004 49,844,102.76 10,332,433 11,114,751 43,713,762 47.07 928,697 2005 47,207,112.44 9,159,030 9,852,504 42,075,320 47.77 880,790 2006 53,902,515.66 9,732,315 10,469,196 48,823,571 48.48 1,007,087 2007 50,217,245.51 8,371,466 9,005,310 46,233,660 49.21 939,518 2008 124,056,727.39 18,939,617 20,373,627 116,088,773 49.95 2,324,100 2009 140,767,142.39 19,462,324 20,935,911 133,907,946 50.71 2,640,662 2010 253,271,976.44 31,317,333 33,688,520 244,910,654 51.48 4,757,394 2011 114,293,483.49 12,420,159 13,360,549 112,362,283 52.27 2,149,651 2012 132,064,153.57 12,298,606 13,229,793 132,040,776 53.09 2,487,112 2013 93,383,967.18 7,225,491 7,772,568 94,949,796 53.92 1,760,938 2014 93,259,544.32 5,712,986 6,145,544 96,439,955 54.77 1,760,817 2015 143,993,349.19 6,418,072 6,904,015 151,488,669 55.65 2,722,168 2016 73,547,814.56 2,008,811 2,160,908 78,741,688 56.56 1,392,180 2017 124,383,478.46 1,156,144 1,243,681 135,578,145 57.51 2,357,471 2,195,395,242.34 426,336,111 458,614,997 1,956,319,769 40,800,887 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 47.9 1.86 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1148 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 354 TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R4 NET SALVAGE PERCENT.. -10 1946 5,428.93 5,155 5,545 427 9.57 45 1949 47,817.18 44,356 47,714 4,885 10.97 445 1952 8,048.01 7,263 7,813 1,040 12.57 83 1953 979,719.09 875,236 941,502 136,189 13.15 10,357 1954 226,530.28 200,201 215,359 33,824 13.76 2,458 1955 23,849.40 20,845 22,423 3,811 14.38 265 1956 72,065.67 62,263 66,977 12,295 15.02 819 1958 623,851.18 526,144 565,980 120,256 16.33 7,364 1959 358,726.43 298,711 321,327 73,272 17.01 4,308 1960 190,626.87 156,667 168,529 41,161 17.70 2,325 1961 197,430.67 160,120 172,243 44,931 18.39 2,443 1962 685,978.00 548,682 590,224 164,352 19.10 8,605 1963 745,916.94 588,305 632,847 187,662 19.81 9,473 1964 448,287.54 348,421 374,801 118,315 20.54 5,760 1965 240,396.32 184,047 197,982 66,454 21.28 3,123 1966 3,777,052.92 2,847,214 3,062,783 1,091,975 22.03 49,568 1967 574,073.17 425,978 458,230 173,250 22.78 7,605 1968 1,025,646.15 748,647 805,329 322,882 23.55 13,710 1969 73,022.86 52,407 56,375 23,950 24.33 984 1970 88,088.56 62,125 66,829 30,068 25.12 1,197 1971 2,170.84 1,503 1,617 771 25.93 30 1972 158,489.85 107,741 115,898 58,441 26.74 2,186 1973 5,450,392.71 3,634,970 3,910,182 2,085,250 27.56 75,662 1974 1,040,879.45 680,603 732,133 412,834 28.39 14,542 1975 20,428,539.80 13,088,014 14,078,937 8,392,457 29.23 287,118 1976 13,166,493.15 8,257,419 8,882,607 5,600,535 30.09 186,126 1977 5,040,504.15 3,093,085 3,327,270 2,217,285 30.95 71,641 1978 20,807,131.96 12,483,717 13,428,888 9,458,957 31.82 297,265 1979 15,094,226.75 8,847,421 9,517,279 7,086,370 32.70 216,709 1980 41,018,662.35 23,468,992 25,245,883 19,874,646 33.59 591,683 1981 72,495,999.91 40,465,310 43,529,031 36,216,569 34.48 1,050,365 1982 38,697,329.93 21,046,433 22,639,907 19,927,156 35.39 563,073 1983 12,767,065.75 6,761,093 7,272,991 6,770,781 36.30 186,523 1984 8,087,881.45 4,166,221 4,481,655 4,415,015 37.22 118,619 1986 1,363,138.65 662,548 712,711 786,742 39.07 20,137 1987 2,210,390.32 1,041,697 1,120,566 1,310,863 40.01 32,763 1988 341,291.50 155,800 167,596 207,825 40.95 5,075 1989 280,216.98 123,736 133,104 175,135 41.90 4,180 1990 34,294,543.85 14,625,971 15,733,337 21,990,661 42.86 513,081 1991 98,157.91 40,397 43,456 64,518 43.81 1,473 1992 8,967,245.98 3,553,890 3,822,963 6,041,008 44.78 134,904 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1149 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 354 TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R4 NET SALVAGE PERCENT.. -10 1993 12,421,963.24 4,735,588 5,094,130 8,570,030 45.74 187,364 1994 459,213.28 168,063 180,787 324,348 46.71 6,944 1995 865,929.91 303,721 326,716 625,807 47.68 13,125 1996 196,777.63 65,989 70,985 145,470 48.66 2,990 1997 1,107,403.93 354,309 381,135 837,009 49.64 16,862 1998 711,442.05 216,667 233,071 549,515 50.62 10,856 1999 2,904,776.33 839,904 903,495 2,291,759 51.60 44,414 2000 2,341,286.09 640,531 689,027 1,886,388 52.59 35,870 2001 7,992,417.31 2,063,490 2,219,722 6,571,937 53.57 122,679 2002 2,391,629.16 580,274 624,208 2,006,584 54.56 36,778 2003 8,210,233.27 1,864,322 2,005,474 7,025,783 55.55 126,477 2004 6,841,256.26 1,447,056 1,556,616 5,968,766 56.54 105,567 2005 8,981,820.22 1,758,640 1,891,791 7,988,211 57.54 138,829 2006 2,863,123.26 516,067 555,140 2,594,296 58.53 44,324 2007 44,986,891.57 7,408,486 7,969,399 41,516,182 59.52 697,516 2008 16,531,060.21 2,462,682 2,649,137 15,535,029 60.52 256,692 2009 57,150,528.64 7,615,537 8,192,127 54,673,455 61.52 888,710 2010 469,568,030.49 55,268,157 59,452,636 457,072,198 62.51 7,311,985 2011 7,177,517.90 731,970 787,389 7,107,881 63.51 111,918 2012 16,510,676.29 1,424,426 1,532,273 16,629,471 64.51 257,781 2013 213,339,526.50 15,051,957 16,191,575 218,481,904 65.51 3,335,092 2014 8,622,780.55 474,253 510,160 8,974,899 66.50 134,961 2015 82,028,451.00 3,222,160 3,466,117 86,765,179 67.50 1,285,410 2016 3,752,417.05 88,456 95,153 4,032,506 68.50 58,869 2017 4,835,837.58 37,981 40,857 5,278,564 69.50 75,951 1,294,996,299.13 283,810,034 305,297,943 1,119,197,986 19,812,056 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 56.5 1.53 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1150 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 355 POLES AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1941 35,162.17 43,944 47,271 5,472 10.01 547 1946 104,412.50 125,921 135,455 21,164 11.76 1,800 1947 3,332.17 3,987 4,289 709 12.14 58 1948 13,040.89 15,479 16,651 2,910 12.52 232 1949 13,649.18 16,068 17,285 3,189 12.91 247 1950 42,354.69 49,439 53,182 10,350 13.31 778 1951 191,194.63 221,260 238,012 48,780 13.71 3,558 1952 54,334.11 62,308 67,025 14,476 14.13 1,024 1953 1,823,391.16 2,071,363 2,228,191 506,896 14.56 34,814 1954 1,362,311.62 1,532,948 1,649,011 394,456 14.99 26,315 1955 1,212,341.35 1,350,554 1,452,808 365,704 15.44 23,685 1956 1,083,328.84 1,194,370 1,284,798 340,195 15.90 21,396 1957 2,733,418.11 2,982,145 3,207,930 892,197 16.36 54,535 1958 1,386,115.90 1,495,612 1,608,848 470,326 16.84 27,929 1959 1,421,846.98 1,517,104 1,631,967 500,803 17.32 28,915 1960 2,806,191.04 2,959,128 3,183,170 1,026,117 17.82 57,582 1961 3,823,117.84 3,983,708 4,285,324 1,449,353 18.32 79,113 1962 3,304,656.47 3,400,492 3,657,951 1,299,034 18.84 68,951 1963 4,249,850.34 4,317,827 4,644,740 1,730,036 19.36 89,361 1964 5,677,022.48 5,691,187 6,122,080 2,393,454 19.90 120,274 1965 2,353,405.45 2,327,506 2,503,727 1,026,381 20.44 50,214 1966 2,541,582.44 2,478,043 2,665,661 1,146,713 21.00 54,605 1967 1,031,943.84 991,703 1,066,787 481,129 21.56 22,316 1968 3,600,220.72 3,407,609 3,665,607 1,734,724 22.14 78,352 1969 2,749,365.21 2,562,395 2,756,400 1,367,648 22.72 60,196 1970 1,934,394.61 1,774,323 1,908,661 992,931 23.31 42,597 1971 14,408,725.10 12,996,598 13,980,600 7,632,488 23.92 319,084 1972 4,395,608.54 3,897,828 4,192,942 2,400,471 24.53 97,859 1973 3,123,362.83 2,721,214 2,927,243 1,757,801 25.15 69,893 1974 1,773,853.41 1,517,523 1,632,418 1,028,362 25.78 39,890 1975 5,866,288.74 4,926,187 5,299,160 3,500,273 26.41 132,536 1976 5,723,280.60 4,713,122 5,069,963 3,514,958 27.06 129,895 1977 7,632,889.10 6,161,688 6,628,204 4,821,130 27.71 173,985 1978 5,123,352.09 4,050,010 4,356,646 3,328,382 28.38 117,279 1979 4,203,898.30 3,252,745 3,499,018 2,806,829 29.05 96,621 1980 7,112,990.87 5,382,756 5,790,297 4,879,189 29.73 164,117 1981 11,583,531.01 8,566,021 9,214,574 8,160,723 30.42 268,268 1982 10,086,461.59 7,284,947 7,836,507 7,293,185 31.11 234,432 1983 7,441,525.18 5,244,378 5,641,442 5,520,846 31.81 173,557 1984 8,025,661.42 5,513,629 5,931,078 6,107,414 32.52 187,805 1985 7,824,604.52 5,234,660 5,630,988 6,105,919 33.24 183,692 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1151 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 355 POLES AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1986 16,005,132.90 10,415,260 11,203,823 12,803,876 33.97 376,917 1987 6,198,241.47 3,920,419 4,217,243 5,080,119 34.70 146,401 1988 6,074,026.70 3,729,422 4,011,785 5,099,255 35.44 143,884 1989 6,428,104.29 3,826,297 4,115,995 5,526,161 36.19 152,699 1990 6,205,193.97 3,577,263 3,848,106 5,459,685 36.94 147,799 1991 25,144,287.91 14,018,066 15,079,406 22,637,026 37.70 600,452 1992 17,261,260.45 9,290,787 9,994,214 15,897,677 38.47 413,249 1993 27,012,315.58 14,012,504 15,073,423 25,445,050 39.25 648,282 1994 23,247,474.28 11,606,185 12,484,916 22,386,295 40.03 559,238 1995 19,321,931.70 9,269,600 9,971,423 19,011,475 40.81 465,853 1996 13,081,499.35 6,014,219 6,469,569 13,152,680 41.61 316,094 1997 11,649,097.18 5,122,749 5,510,604 11,963,042 42.41 282,081 1998 12,444,031.97 5,223,320 5,618,790 13,047,258 43.21 301,950 1999 17,516,594.59 6,997,792 7,527,611 18,747,281 44.02 425,881 2000 12,985,492.10 4,921,566 5,294,189 14,184,049 44.84 316,326 2001 15,658,682.36 5,609,645 6,034,364 17,453,660 45.67 382,169 2002 23,855,432.88 8,057,292 8,667,328 27,115,821 46.49 583,261 2003 29,262,634.99 9,269,086 9,970,870 33,923,082 47.33 716,735 2004 13,747,737.56 4,065,962 4,373,805 16,247,801 48.17 337,301 2005 14,059,913.99 3,863,032 4,155,511 16,934,360 49.01 345,529 2006 13,822,965.53 3,500,597 3,765,635 16,968,813 49.87 340,261 2007 30,230,321.57 7,013,586 7,544,601 37,800,881 50.72 745,286 2008 24,486,737.81 5,154,336 5,544,583 31,185,524 51.58 604,605 2009 21,754,894.79 4,106,128 4,417,012 28,215,330 52.45 537,947 2010 47,042,467.25 7,855,857 8,450,642 62,113,059 53.32 1,164,911 2011 36,508,146.72 5,293,864 5,694,674 49,067,546 54.20 905,305 2012 34,190,990.88 4,205,492 4,523,899 46,762,587 55.08 848,994 2013 34,539,464.09 3,488,313 3,752,421 48,056,775 55.96 858,770 2014 30,071,075.21 2,368,097 2,547,391 42,559,222 56.85 748,623 2015 158,830,295.04 8,934,204 9,610,634 228,634,809 57.75 3,959,044 2016 17,878,973.20 607,974 654,005 26,164,455 58.64 446,188 2017 31,831,938.91 358,109 385,222 47,362,686 59.55 795,343 948,225,375.26 323,736,752 348,247,605 1,074,090,458 22,955,685 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.8 2.42 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1152 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 356 OVERHEAD CONDUCTOR AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -35 1941 104,102.06 121,879 131,107 9,431 8.63 1,093 1946 1,045,830.01 1,186,847 1,276,706 135,165 10.36 13,047 1947 10,408.32 11,727 12,615 1,436 10.75 134 1948 5,707.54 6,383 6,866 839 11.15 75 1949 38,391.50 42,611 45,837 5,992 11.56 518 1950 287,018.03 316,001 339,926 47,548 11.99 3,966 1951 315,988.56 345,009 371,130 55,455 12.43 4,461 1952 187,931.15 203,435 218,838 34,869 12.88 2,707 1953 5,837,471.27 6,262,071 6,736,187 1,144,399 13.35 85,723 1954 2,631,245.88 2,795,851 3,007,531 544,651 13.84 39,353 1955 1,739,507.53 1,830,621 1,969,222 379,113 14.33 26,456 1956 1,796,977.37 1,871,694 2,013,404 412,515 14.85 27,779 1957 4,560,626.56 4,700,013 5,055,862 1,100,984 15.38 71,585 1958 2,569,998.49 2,619,749 2,818,096 651,402 15.92 40,917 1959 2,277,347.54 2,294,931 2,468,685 605,734 16.48 36,756 1960 3,171,171.24 3,158,111 3,397,219 883,862 17.05 51,839 1961 5,465,400.75 5,377,077 5,784,188 1,594,103 17.63 90,420 1962 4,856,604.33 4,717,603 5,074,784 1,481,632 18.23 81,274 1963 4,759,607.96 4,563,048 4,908,527 1,516,944 18.84 80,517 1964 5,544,047.71 5,243,765 5,640,782 1,843,682 19.46 94,742 1965 2,710,582.38 2,527,725 2,719,105 940,181 20.10 46,775 1966 4,041,475.00 3,714,275 3,995,491 1,460,500 20.75 70,386 1967 1,360,590.32 1,231,793 1,325,055 511,742 21.41 23,902 1968 5,342,598.00 4,762,491 5,123,070 2,089,437 22.08 94,630 1969 3,506,888.72 3,076,585 3,309,520 1,424,780 22.76 62,600 1970 4,111,633.95 3,548,178 3,816,819 1,733,887 23.45 73,940 1971 14,774,977.29 12,532,409 13,481,266 6,464,953 24.16 267,589 1972 5,193,197.36 4,328,338 4,656,046 2,354,770 24.87 94,683 1973 10,360,025.44 8,479,872 9,121,903 4,864,131 25.59 190,079 1974 2,743,243.46 2,203,214 2,370,024 1,333,355 26.33 50,640 1975 21,906,323.47 17,257,342 18,563,935 11,009,602 27.07 406,709 1976 11,327,591.18 8,747,166 9,409,434 5,882,814 27.82 211,460 1977 9,950,621.07 7,526,834 8,096,708 5,336,630 28.58 186,726 1978 11,909,416.82 8,817,982 9,485,612 6,592,101 29.35 224,603 1979 12,075,733.62 8,745,500 9,407,642 6,894,598 30.13 228,828 1980 30,331,438.06 21,475,295 23,101,239 17,846,202 30.91 577,360 1981 55,119,298.89 38,109,621 40,994,988 33,416,066 31.71 1,053,802 1982 30,870,025.18 20,831,016 22,408,180 19,266,354 32.51 592,629 1983 13,765,855.81 9,057,424 9,743,182 8,840,723 33.32 265,328 1984 8,592,431.28 5,507,229 5,924,194 5,675,588 34.14 166,245 1985 2,486,774.37 1,551,505 1,668,973 1,688,172 34.96 48,289 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1153 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 356 OVERHEAD CONDUCTOR AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -35 1986 9,575,000.93 5,806,860 6,246,511 6,679,740 35.80 186,585 1987 5,865,750.56 3,455,036 3,716,625 4,202,138 36.64 114,687 1988 3,688,685.34 2,107,569 2,267,138 2,712,587 37.49 72,355 1989 6,996,831.31 3,874,163 4,167,485 5,278,237 38.34 137,669 1990 28,673,355.23 15,358,582 16,521,416 22,187,614 39.21 565,866 1991 24,547,876.68 12,705,073 13,667,003 19,472,631 40.08 485,844 1992 20,190,935.95 10,085,373 10,848,960 16,408,804 40.95 400,703 1993 42,632,257.77 20,515,538 22,068,816 35,484,732 41.83 848,308 1994 13,660,053.79 6,321,046 6,799,627 11,641,446 42.72 272,506 1995 12,785,019.32 5,677,086 6,106,911 11,152,865 43.62 255,682 1996 7,683,062.91 3,268,052 3,515,484 6,856,651 44.52 154,013 1997 8,947,619.73 3,636,832 3,912,185 8,167,102 45.43 179,773 1998 10,111,958.37 3,918,970 4,215,684 9,435,460 46.34 203,614 1999 11,414,332.18 4,205,519 4,523,929 10,885,419 47.26 230,330 2000 8,598,892.84 3,003,933 3,231,368 8,377,137 48.18 173,872 2001 12,057,904.38 3,979,362 4,280,649 11,997,522 49.11 244,299 2002 14,426,555.58 4,479,446 4,818,595 14,657,255 50.05 292,852 2003 21,645,030.06 6,298,249 6,775,104 22,445,687 50.99 440,198 2004 17,048,033.61 4,627,825 4,978,208 18,036,637 51.93 347,326 2005 16,894,920.18 4,252,806 4,574,796 18,233,346 52.88 344,806 2006 11,953,983.75 2,773,294 2,983,266 13,154,612 53.83 244,373 2007 45,017,185.09 9,555,370 10,278,829 50,494,371 54.78 921,767 2008 27,547,724.81 5,298,006 5,699,130 31,490,298 55.74 564,950 2009 24,354,364.65 4,193,310 4,510,795 28,367,597 56.71 500,222 2010 134,060,135.31 20,409,248 21,954,479 159,026,704 57.67 2,757,529 2011 33,399,335.50 4,411,969 4,746,009 40,343,094 58.64 687,979 2012 21,962,293.16 2,458,503 2,644,642 27,004,454 59.61 453,019 2013 138,599,126.22 12,695,333 13,656,526 173,452,294 60.59 2,862,721 2014 21,054,064.55 1,504,144 1,618,026 26,804,961 61.56 435,428 2015 130,967,127.24 6,692,093 7,198,767 169,606,855 62.54 2,711,974 2016 15,322,313.66 471,000 506,661 20,178,462 63.52 317,671 2017 25,655,973.35 261,152 280,924 34,354,640 64.51 532,548 1,237,023,809.48 440,000,962 473,314,446 1,196,667,697 24,632,034 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 48.6 1.99 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1154 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 357 UNDERGROUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2.5 NET SALVAGE PERCENT.. 0 1953 44,934.35 36,000 38,726 6,208 11.93 520 1955 1,131.64 894 962 170 12.62 13 1960 988.23 749 806 182 14.51 13 1964 10,361.26 7,555 8,127 2,234 16.25 137 1967 17,909.15 12,629 13,585 4,324 17.69 244 1968 6,370.99 4,438 4,774 1,597 18.20 88 1977 16,325.96 9,937 10,689 5,637 23.48 240 1990 1,406.51 622 669 738 33.46 22 1997 1,838,662.89 619,023 665,890 1,172,773 39.80 29,467 1999 5,454.88 1,664 1,790 3,665 41.70 88 2001 349,431.75 95,395 102,618 246,814 43.62 5,658 2002 630.02 162 174 456 44.59 10 2004 1,998.58 448 482 1,517 46.55 33 2005 90,073.83 18,706 20,122 69,952 47.54 1,471 2006 807,079.63 154,289 165,971 641,109 48.53 13,211 2007 3,680.40 643 692 2,988 49.52 60 2008 2,246.08 355 382 1,864 50.51 37 2009 60,765.95 8,598 9,249 51,517 51.51 1,000 2011 181,279.81 19,638 21,124 160,156 53.50 2,994 2012 61,238.77 5,614 6,039 55,200 54.50 1,013 2013 17,422.67 1,307 1,406 16,017 55.50 289 3,519,393.35 998,666 1,074,277 2,445,116 56,608 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.2 1.61 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1155 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2.5 NET SALVAGE PERCENT.. -5 1953 21,721.23 18,273 19,656 3,151 11.93 264 1955 28,165.57 23,354 25,122 4,452 12.62 353 1960 55,000.69 43,785 47,100 10,651 14.51 734 1964 312,540.23 239,290 257,407 70,760 16.25 4,354 1967 46,052.38 34,098 36,680 11,675 17.69 660 1972 143,100.55 99,194 106,704 43,552 20.39 2,136 1977 169,047.68 108,039 116,219 61,281 23.48 2,610 1981 311,923.81 184,174 198,118 129,402 26.26 4,928 1990 42,259.88 19,627 21,113 23,260 33.46 695 1992 6,120.85 2,655 2,856 3,571 35.21 101 1995 48,129.68 18,589 19,996 30,540 37.93 805 1997 1,180,119.66 417,176 448,762 790,364 39.80 19,858 1999 25,563.39 8,187 8,807 18,035 41.70 432 2000 487,728.58 148,001 159,207 352,908 42.66 8,273 2001 1,189,326.43 340,920 366,732 882,061 43.62 20,221 2005 156,268.37 34,075 36,655 127,427 47.54 2,680 2006 3,121,623.13 626,599 674,040 2,603,664 48.53 53,651 2007 90,854.26 16,663 17,925 77,472 49.52 1,564 2008 39,548.43 6,568 7,065 34,461 50.51 682 2011 535,894.17 60,956 65,571 497,118 53.50 9,292 2012 16,371.25 1,576 1,695 15,495 54.50 284 2013 7,993.74 630 678 7,715 55.50 139 8,035,353.96 2,452,429 2,638,108 5,799,014 134,716 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.0 1.68 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1156 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 359 ROADS AND TRAILS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1935 1,180.07 1,128 1,180 1940 2,369.88 2,226 2,370 1942 1,617.00 1,505 1,617 1946 57,800.08 52,590 56,572 1,228 6.31 195 1949 1,218.00 1,085 1,167 51 7.65 7 1950 8,557.52 7,561 8,134 424 8.15 52 1951 2,611.00 2,288 2,461 150 8.67 17 1952 7,911.00 6,868 7,388 523 9.23 57 1953 39,454.72 33,931 36,500 2,955 9.80 302 1954 3,271.00 2,785 2,996 275 10.41 26 1955 3,914.11 3,297 3,547 367 11.04 33 1956 1,896.00 1,579 1,699 197 11.69 17 1957 1,553.67 1,279 1,376 178 12.37 14 1958 237.27 193 208 29 13.07 2 1959 3,294.00 2,645 2,845 449 13.80 33 1960 6,085.44 4,821 5,186 899 14.55 62 1961 1,621.26 1,266 1,362 259 15.32 17 1962 35,494.23 27,326 29,395 6,099 16.11 379 1963 18,804.24 14,259 15,339 3,465 16.92 205 1964 5,852.08 4,369 4,700 1,152 17.74 65 1965 20,182.84 14,826 15,949 4,234 18.58 228 1968 7,914.58 5,519 5,937 1,978 21.19 93 1979 10,534.29 5,785 6,223 4,311 31.56 137 1981 1,491,052.48 776,838 835,665 655,387 33.53 19,546 1983 114,044.84 56,191 60,446 53,599 35.51 1,509 1984 48,805.55 23,350 25,118 23,688 36.51 649 1985 31,899.66 14,806 15,927 15,973 37.51 426 1986 64,712.18 29,120 31,325 33,387 38.50 867 1987 309,655.76 134,920 145,137 164,519 39.50 4,165 1992 1,337,241.47 487,144 524,033 813,208 44.50 18,274 1993 4,861,496.69 1,701,524 1,830,374 3,031,123 45.50 66,618 1994 2,225,029.94 746,965 803,529 1,421,501 46.50 30,570 1995 23,541.38 7,567 8,140 15,401 47.50 324 1997 53,502.64 15,669 16,856 36,647 49.50 740 1998 10,058.17 2,802 3,014 7,044 50.50 139 1999 23,652.77 6,251 6,724 16,929 51.50 329 2000 10,415.46 2,604 2,801 7,614 52.50 145 2001 287,908.54 67,863 73,002 214,907 53.50 4,017 2002 96,592.10 21,388 23,008 73,584 54.50 1,350 2003 30,568.07 6,332 6,812 23,756 55.50 428 2004 2,347.08 453 487 1,860 56.50 33 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1157 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH, WYOMING AND IDAHO ACCOUNT 359 ROADS AND TRAILS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 2005 77,049.83 13,759 14,801 62,249 57.50 1,083 2006 97,844.06 16,075 17,292 80,552 58.50 1,377 2007 4,165.97 625 672 3,494 59.50 59 2008 10,154.56 1,378 1,482 8,673 60.50 143 2009 100,662.91 12,223 13,149 87,514 61.50 1,423 2010 21,463.91 2,300 2,474 18,990 62.50 304 2011 9,441.02 877 943 8,498 63.50 134 2012 340,638.84 26,764 28,792 311,847 64.50 4,835 2013 9,880.20 635 683 9,197 65.50 140 11,937,200.36 4,375,554 4,706,837 7,230,363 161,568 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.8 1.35 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1158 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming ',675,%87,21$1'*(1(5$/ 3/$17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1159 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 25(*213523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1160 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP OREGON PROPERTY ACCOUNT 360.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2.5 NET SALVAGE PERCENT.. 0 1946 102,394.55 85,653 101,675 720 9.81 73 1947 24,045.38 20,002 23,744 301 10.09 30 1948 17,078.94 14,127 16,770 309 10.37 30 1949 25,894.94 21,290 25,272 623 10.67 58 1950 12,056.23 9,852 11,695 361 10.97 33 1951 11,718.39 9,515 11,295 423 11.28 38 1952 20,809.01 16,786 19,926 883 11.60 76 1953 49,849.74 39,938 47,409 2,441 11.93 205 1954 107,531.90 85,542 101,543 5,989 12.27 488 1955 21,295.53 16,816 19,962 1,334 12.62 106 1956 39,045.91 30,605 36,330 2,716 12.97 209 1957 36,584.89 28,451 33,773 2,812 13.34 211 1958 17,576.34 13,557 16,093 1,483 13.72 108 1959 34,364.87 26,283 31,199 3,166 14.11 224 1960 14,471.05 10,972 13,024 1,447 14.51 100 1961 24,970.22 18,757 22,266 2,704 14.93 181 1962 33,368.97 24,827 29,471 3,898 15.36 254 1963 32,805.77 24,167 28,688 4,118 15.80 261 1964 70,522.26 51,423 61,042 9,480 16.25 583 1965 105,539.28 76,147 90,391 15,148 16.71 907 1966 126,232.28 90,067 106,915 19,317 17.19 1,124 1967 136,274.38 96,097 114,073 22,201 17.69 1,255 1968 111,670.58 77,798 92,351 19,320 18.20 1,062 1969 41,381.92 28,471 33,797 7,585 18.72 405 1970 62,692.38 42,568 50,531 12,161 19.26 631 1971 89,533.05 59,958 71,174 18,359 19.82 926 1972 132,893.01 87,732 104,143 28,750 20.39 1,410 1973 152,049.21 98,908 117,410 34,639 20.97 1,652 1974 164,841.18 105,553 125,298 39,543 21.58 1,832 1975 148,423.06 93,507 110,998 37,425 22.20 1,686 1976 55,160.73 34,172 40,564 14,597 22.83 639 1977 46,675.37 28,410 33,724 12,951 23.48 552 1978 50,717.60 30,304 35,973 14,745 24.15 611 1979 46,552.99 27,280 32,383 14,170 24.84 570 1980 40,205.46 23,091 27,410 12,795 25.54 501 1981 55,921.28 31,446 37,328 18,593 26.26 708 1982 63,531.34 34,942 41,478 22,053 27.00 817 1983 37,225.08 20,008 23,751 13,474 27.75 486 1986 679,508.00 338,511 401,833 277,675 30.11 9,222 1987 60,141.50 29,149 34,602 25,540 30.92 826 1988 47,640.29 22,430 26,626 21,014 31.75 662 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1161 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 360.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2.5 NET SALVAGE PERCENT.. 0 1989 74,486.24 34,016 40,379 34,107 32.60 1,046 1990 7,216.09 3,192 3,789 3,427 33.46 102 1991 11,832.38 5,062 6,009 5,823 34.33 170 1992 14,539.26 6,007 7,131 7,408 35.21 210 1993 11,099.67 4,420 5,247 5,853 36.11 162 1994 12,062.15 4,620 5,484 6,578 37.02 178 1995 43,837.05 16,125 19,141 24,696 37.93 651 1996 11,966.16 4,216 5,005 6,961 38.86 179 1997 19,013.90 6,401 7,598 11,416 39.80 287 1998 46,072.06 14,789 17,555 28,517 40.74 700 2000 28,730.95 8,303 9,856 18,875 42.66 442 2008 48,205.70 7,625 9,051 39,155 50.51 775 2009 465,122.86 65,815 78,126 386,997 51.51 7,513 2010 180,912.39 22,614 26,844 154,068 52.50 2,935 2011 169,815.15 18,396 21,837 147,978 53.50 2,766 2012 139,452.27 12,784 15,176 124,276 54.50 2,280 2013 113,608.72 8,521 10,115 103,494 55.50 1,865 2014 96,111.10 5,606 6,655 89,456 56.50 1,583 2015 52,014.95 2,167 2,572 49,443 57.50 860 2016 63,469.60 1,587 1,884 61,586 58.50 1,053 2017 268,331.38 2,235 2,653 265,678 59.50 4,465 5,029,094.89 2,279,613 2,706,037 2,323,058 61,974 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 37.5 1.23 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1162 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R2 NET SALVAGE PERCENT.. -10 1928 58.65 56 65 1929 767.48 727 844 1930 5,240.54 4,934 5,765 1932 1,547.52 1,440 1,702 1936 75.40 69 82 1 11.31 1938 78.28 70 83 3 12.01 1940 1,074.84 951 1,129 53 12.73 4 1941 397.72 349 414 23 13.10 2 1942 1,273.25 1,110 1,318 83 13.48 6 1944 23.40 20 24 2 14.26 1946 319.05 270 321 30 15.08 2 1947 6,844.88 5,734 6,807 722 15.50 47 1949 5,344.12 4,398 5,221 658 16.37 40 1950 10,517.23 8,575 10,179 1,390 16.82 83 1951 30,257.47 24,435 29,006 4,277 17.28 248 1952 8,712.89 6,968 8,272 1,312 17.74 74 1953 21,856.03 17,303 20,540 3,502 18.22 192 1954 12,871.75 10,083 11,969 2,190 18.71 117 1955 34,442.70 26,696 31,690 6,197 19.20 323 1956 25,831.96 19,803 23,508 4,907 19.70 249 1957 44,210.93 33,511 39,780 8,852 20.21 438 1958 43,253.05 32,397 38,458 9,120 20.74 440 1959 25,274.90 18,705 22,204 5,598 21.27 263 1960 13,533.99 9,892 11,743 3,144 21.81 144 1961 14,666.27 10,586 12,566 3,567 22.35 160 1962 38,308.66 27,287 32,392 9,748 22.91 425 1963 18,892.13 13,274 15,757 5,024 23.48 214 1964 68,740.42 47,637 56,549 19,065 24.05 793 1965 31,138.25 21,268 25,247 9,005 24.64 365 1966 68,543.73 46,132 54,762 20,636 25.23 818 1967 39,060.96 25,893 30,737 12,230 25.83 473 1968 50,847.19 33,180 39,387 16,545 26.44 626 1969 63,525.91 40,787 48,417 21,462 27.06 793 1970 33,248.96 20,993 24,920 11,654 27.69 421 1971 12,775.11 7,930 9,414 4,639 28.32 164 1972 49,113.48 29,955 35,559 18,466 28.96 638 1973 19,732.01 11,818 14,029 7,676 29.61 259 1974 122,531.61 72,017 85,490 49,295 30.27 1,629 1975 78,017.77 44,969 53,382 32,438 30.94 1,048 1976 103,795.93 58,651 69,623 44,553 31.61 1,409 1977 111,271.69 61,595 73,118 49,281 32.29 1,526 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1163 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R2 NET SALVAGE PERCENT.. -10 1978 58,548.38 31,726 37,661 26,742 32.98 811 1979 47,341.57 25,101 29,797 22,279 33.67 662 1980 120,157.79 62,264 73,912 58,262 34.38 1,695 1981 102,951.93 52,111 61,860 51,387 35.09 1,464 1982 29,591.41 14,623 17,359 15,192 35.80 424 1983 17,231.93 8,302 9,855 9,100 36.53 249 1984 16,953.56 7,959 9,448 9,201 37.26 247 1985 78,341.63 35,809 42,508 43,668 37.99 1,149 1986 238,589.14 106,029 125,865 136,583 38.74 3,526 1987 104,727.17 45,211 53,669 61,531 39.49 1,558 1988 202,369.85 84,795 100,658 121,949 40.24 3,031 1989 102,658.78 41,678 49,475 63,450 41.01 1,547 1990 592,553.99 232,944 276,523 375,286 41.77 8,985 1991 238,659.54 90,671 107,634 154,891 42.55 3,640 1992 1,437,573.61 527,184 625,809 955,522 43.33 22,052 1993 1,001,166.25 353,765 419,947 681,336 44.12 15,443 1994 2,481,797.31 843,781 1,001,635 1,728,342 44.91 38,485 1995 1,321,532.19 431,410 512,118 941,567 45.71 20,599 1996 127,165.40 39,791 47,235 92,647 46.51 1,992 1997 278,360.60 83,285 98,866 207,331 47.32 4,381 1998 302,317.00 86,256 102,393 230,156 48.14 4,781 1999 78,255.78 21,242 25,216 60,865 48.96 1,243 2000 142,912.13 36,809 43,695 113,508 49.78 2,280 2001 44,918.75 10,939 12,985 36,426 50.61 720 2002 66,395.87 15,225 18,073 54,962 51.45 1,068 2003 36,368.78 7,823 9,287 30,719 52.29 587 2004 86,870.46 17,451 20,716 74,842 53.13 1,409 2005 1,362,066.77 253,778 301,254 1,197,019 53.99 22,171 2006 1,269,086.22 218,208 259,030 1,136,965 54.84 20,732 2007 1,254,888.39 197,504 234,453 1,145,924 55.70 20,573 2008 1,345,660.86 191,971 227,885 1,252,342 56.57 22,138 2009 2,704,067.07 345,961 410,683 2,563,791 57.44 44,634 2010 2,219,638.01 251,290 298,301 2,143,301 58.31 36,757 2011 1,856,038.83 182,482 216,621 1,825,022 59.19 30,833 2012 1,506,351.31 125,682 149,194 1,507,792 60.07 25,101 2013 1,355,027.92 92,636 109,966 1,380,565 60.96 22,647 2014 2,135,177.82 113,818 135,111 2,213,585 61.85 35,790 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1164 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R2 NET SALVAGE PERCENT.. -10 2015 1,876,599.12 71,465 84,835 1,979,424 62.75 31,545 2016 1,412,096.78 32,495 38,574 1,514,732 63.64 23,802 2017 311,062.14 2,368 2,811 339,357 64.55 5,257 31,182,090.15 6,196,310 7,355,390 26,944,909 500,441 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 53.8 1.60 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1165 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 53-R1 NET SALVAGE PERCENT.. -20 1913 1,396.17 1,654 1,675 1926 23,954.84 26,142 28,746 1927 351.70 381 422 1928 9,678.61 10,431 11,614 1929 11,156.83 11,946 13,388 1930 13,581.73 14,450 16,298 1934 8,753.97 9,062 10,505 1936 83.34 85 100 1937 81.70 83 98 1938 5,875.55 5,905 7,010 41 8.61 5 1939 5,226.93 5,213 6,189 83 8.95 9 1940 24,551.52 24,292 28,838 624 9.30 67 1941 3,902.76 3,831 4,548 135 9.65 14 1942 35,545.26 34,598 41,072 1,582 10.01 158 1943 3,838.21 3,704 4,397 209 10.38 20 1944 13,226.84 12,656 15,024 848 10.74 79 1945 28,752.12 27,264 32,366 2,137 11.12 192 1946 35,961.08 33,798 40,123 3,030 11.49 264 1947 51,727.96 48,160 57,172 4,902 11.88 413 1948 127,642.18 117,739 139,772 13,399 12.26 1,093 1949 308,130.98 281,433 334,098 35,659 12.66 2,817 1950 333,429.31 301,595 358,033 42,082 13.05 3,225 1951 202,128.49 180,955 214,817 27,737 13.46 2,061 1952 299,885.66 265,687 315,405 44,458 13.87 3,205 1953 245,600.89 215,314 255,606 39,115 14.28 2,739 1954 216,201.27 187,483 222,567 36,875 14.70 2,509 1955 552,973.33 474,139 562,865 100,703 15.13 6,656 1956 405,235.08 343,519 407,802 78,480 15.56 5,044 1957 575,832.81 482,525 572,821 118,178 15.99 7,391 1958 691,058.65 572,039 679,085 150,185 16.44 9,135 1959 718,219.21 587,205 697,089 164,774 16.89 9,756 1960 543,311.66 438,668 520,757 131,217 17.34 7,567 1961 1,282,409.51 1,022,055 1,213,314 325,577 17.80 18,291 1962 696,273.66 547,505 649,960 185,568 18.27 10,157 1963 580,240.23 450,095 534,322 161,966 18.74 8,643 1964 1,209,528.20 925,086 1,098,199 353,235 19.22 18,379 1965 973,233.68 733,557 870,828 297,052 19.71 15,071 1966 982,299.78 729,499 866,011 312,749 20.20 15,483 1967 1,263,390.23 923,937 1,096,835 419,233 20.70 20,253 1968 1,434,752.14 1,032,694 1,225,943 495,760 21.21 23,374 1969 1,152,075.37 815,932 968,618 413,872 21.72 19,055 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1166 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 53-R1 NET SALVAGE PERCENT.. -20 1970 1,395,409.44 971,841 1,153,703 520,788 22.24 23,417 1971 500,261.21 342,521 406,617 193,696 22.76 8,510 1972 1,202,366.64 808,813 960,167 482,673 23.29 20,724 1973 1,292,870.21 853,884 1,013,672 537,772 23.83 22,567 1974 2,036,630.77 1,319,737 1,566,701 877,256 24.38 35,983 1975 2,249,276.03 1,429,514 1,697,021 1,002,110 24.93 40,197 1976 2,293,776.50 1,428,729 1,696,089 1,056,443 25.49 41,445 1977 2,365,671.58 1,443,504 1,713,629 1,125,177 26.05 43,193 1978 1,422,031.55 849,362 1,008,304 698,134 26.62 26,226 1979 1,108,677.33 647,632 768,824 561,589 27.20 20,647 1980 4,728,304.69 2,699,957 3,205,204 2,468,762 27.78 88,868 1981 3,554,664.97 1,982,309 2,353,261 1,912,337 28.37 67,407 1982 2,391,632.76 1,301,240 1,544,743 1,325,216 28.97 45,744 1983 684,782.84 363,275 431,255 390,484 29.57 13,205 1984 151,766.80 78,415 93,089 89,031 30.18 2,950 1985 296,722.20 149,213 177,135 178,932 30.79 5,811 1986 1,041,641.52 509,188 604,473 645,497 31.41 20,551 1987 459,721.20 218,167 258,993 292,672 32.04 9,135 1988 1,759,150.43 809,730 961,256 1,149,725 32.67 35,192 1989 3,302,770.32 1,472,415 1,747,950 2,215,374 33.31 66,508 1990 5,673,255.69 2,446,966 2,904,870 3,903,037 33.95 114,964 1991 7,543,644.46 3,144,432 3,732,854 5,319,519 34.59 153,788 1992 14,570,645.22 5,858,973 6,955,370 10,529,404 35.24 298,791 1993 6,896,613.83 2,670,148 3,169,816 5,106,121 35.90 142,232 1994 7,507,107.23 2,794,356 3,317,268 5,691,261 36.56 155,669 1995 10,507,985.80 3,754,377 4,456,939 8,152,644 37.22 219,039 1996 3,800,447.61 1,301,030 1,544,493 3,016,044 37.88 79,621 1997 4,710,344.14 1,541,074 1,829,457 3,822,956 38.55 99,169 1998 5,933,233.16 1,849,816 2,195,975 4,923,905 39.23 125,514 1999 4,252,806.84 1,261,400 1,497,447 3,605,921 39.90 90,374 2000 2,305,696.06 648,380 769,712 1,997,123 40.58 49,214 2001 2,275,620.98 604,369 717,465 2,013,280 41.27 48,783 2002 1,760,062.25 440,346 522,749 1,589,326 41.95 37,886 2003 2,893,419.41 678,692 805,697 2,666,406 42.64 62,533 2004 1,929,923.10 422,537 501,607 1,814,301 43.33 41,872 2005 7,624,954.10 1,550,275 1,840,380 7,309,565 44.02 166,051 2006 8,574,604.18 1,607,532 1,908,352 8,381,173 44.72 187,414 2007 5,754,135.68 987,548 1,172,349 5,732,614 45.42 126,213 2008 7,279,200.68 1,133,896 1,346,083 7,388,958 46.12 160,212 2009 10,839,221.98 1,514,283 1,797,653 11,209,413 46.83 239,364 2010 13,645,219.48 1,686,877 2,002,545 14,371,718 47.54 302,308 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1167 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 53-R1 NET SALVAGE PERCENT.. -20 2011 10,859,563.06 1,165,405 1,383,489 11,647,987 48.26 241,359 2012 9,916,815.34 902,629 1,071,539 10,828,639 48.98 221,083 2013 9,705,137.67 725,090 860,777 10,785,388 49.70 217,010 2014 10,712,499.77 625,781 742,884 12,112,116 50.42 240,224 2015 13,195,235.72 552,775 656,217 15,178,066 51.15 296,736 2016 8,487,570.21 213,276 253,186 9,931,898 51.89 191,403 2017 13,180,737.66 110,402 131,062 15,685,823 52.63 298,040 261,645,329.74 73,774,427 87,574,653 226,399,743 5,458,271 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.5 2.09 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1168 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -100 1946 60,251.76 92,086 109,312 11,192 12.97 863 1947 10,307.74 15,604 18,523 2,092 13.37 156 1948 11,916.01 17,865 21,207 2,625 13.77 191 1949 12,059.92 17,906 21,255 2,865 14.17 202 1950 17,069.29 25,089 29,782 4,357 14.58 299 1951 24,088.05 35,037 41,591 6,585 15.00 439 1952 43,179.30 62,147 73,772 12,587 15.42 816 1953 73,767.58 105,018 124,663 22,872 15.85 1,443 1954 1,977,581.69 2,784,435 3,305,291 649,872 16.28 39,918 1955 409,605.58 570,171 676,827 142,384 16.72 8,516 1956 561,293.83 772,138 916,574 206,014 17.17 11,998 1957 650,150.88 883,737 1,049,049 251,253 17.62 14,260 1958 659,028.16 885,009 1,050,559 267,497 18.07 14,803 1959 843,553.43 1,118,704 1,327,968 359,139 18.53 19,381 1960 948,780.56 1,242,049 1,474,386 423,175 19.00 22,272 1961 920,621.57 1,189,112 1,411,547 429,696 19.48 22,058 1962 1,182,513.05 1,506,734 1,788,583 576,443 19.96 28,880 1963 1,206,154.09 1,515,798 1,799,343 612,965 20.44 29,989 1964 1,529,783.99 1,895,249 2,249,774 809,794 20.93 38,691 1965 1,636,799.22 1,998,074 2,371,833 901,765 21.43 42,080 1966 1,909,815.24 2,295,942 2,725,420 1,094,210 21.94 49,873 1967 1,563,380.97 1,850,480 2,196,630 930,132 22.45 41,431 1968 1,636,310.55 1,905,844 2,262,351 1,010,270 22.97 43,982 1969 1,568,650.38 1,797,391 2,133,611 1,003,690 23.49 42,728 1970 1,523,092.80 1,715,825 2,036,787 1,009,399 24.02 42,023 1971 1,777,166.08 1,967,145 2,335,119 1,219,213 24.56 49,642 1972 2,855,552.78 3,104,785 3,685,565 2,025,541 25.10 80,699 1973 2,496,378.10 2,664,334 3,162,724 1,830,032 25.65 71,346 1974 2,399,044.36 2,512,471 2,982,453 1,815,636 26.20 69,299 1975 2,255,421.24 2,315,280 2,748,376 1,762,466 26.77 65,837 1976 2,618,847.93 2,635,032 3,127,940 2,109,756 27.33 77,196 1977 2,994,323.82 2,949,708 3,501,480 2,487,168 27.91 89,114 1978 3,257,827.84 3,140,546 3,728,016 2,787,640 28.49 97,846 1979 4,114,314.57 3,879,387 4,605,064 3,623,565 29.07 124,650 1980 4,420,751.41 4,071,954 4,833,653 4,007,850 29.67 135,081 1981 3,941,478.64 3,544,493 4,207,525 3,675,432 30.27 121,422 1982 4,079,513.19 3,579,610 4,249,211 3,909,815 30.87 126,654 1983 3,044,769.12 2,604,130 3,091,258 2,998,280 31.48 95,244 1984 3,251,114.12 2,707,268 3,213,689 3,288,539 32.10 102,447 1985 3,731,747.56 3,023,387 3,588,941 3,874,554 32.72 118,415 1986 3,629,375.07 2,858,641 3,393,378 3,865,372 33.34 115,938 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1169 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -100 1987 3,656,507.06 2,796,204 3,319,261 3,993,753 33.97 117,567 1988 3,995,507.26 2,962,509 3,516,675 4,474,340 34.61 129,279 1989 4,236,519.99 3,042,584 3,611,729 4,861,311 35.25 137,910 1990 3,415,279.80 2,372,048 2,815,763 4,014,797 35.90 111,833 1991 10,511,787.32 7,052,358 8,371,570 12,652,005 36.55 346,156 1992 16,037,053.40 10,380,464 12,322,231 19,751,876 37.20 530,964 1993 16,073,558.43 10,018,327 11,892,353 20,254,764 37.86 534,991 1994 16,903,556.45 10,129,963 12,024,871 21,782,242 38.52 565,479 1995 15,786,048.26 9,075,399 10,773,041 20,799,056 39.19 530,724 1996 18,617,249.95 10,249,541 12,166,817 25,067,683 39.86 628,893 1997 15,093,609.63 7,941,956 9,427,576 20,759,643 40.53 512,204 1998 9,970,753.15 4,999,934 5,935,220 14,006,286 41.21 339,876 1999 7,249,663.59 3,458,814 4,105,819 10,393,508 41.88 248,174 2000 10,322,776.16 4,665,895 5,538,696 15,106,856 42.57 354,871 2001 6,683,354.99 2,855,664 3,389,844 9,976,866 43.25 230,679 2002 8,086,037.90 3,252,043 3,860,369 12,311,707 43.94 280,194 2003 7,884,495.02 2,973,243 3,529,417 12,239,573 44.63 274,245 2004 7,484,744.83 2,634,630 3,127,463 11,842,027 45.32 261,298 2005 10,133,482.23 3,312,635 3,932,296 16,334,668 46.01 355,024 2006 7,579,917.32 2,285,042 2,712,481 12,447,354 46.71 266,482 2007 10,770,230.99 2,972,584 3,528,635 18,011,827 47.41 379,916 2008 9,453,374.57 2,365,045 2,807,450 16,099,299 48.12 334,566 2009 10,573,851.10 2,372,349 2,816,120 18,331,582 48.83 375,416 2010 8,326,778.32 1,653,199 1,962,446 14,691,111 49.54 296,550 2011 11,280,138.62 1,948,306 2,312,756 20,247,521 50.25 402,936 2012 8,924,828.34 1,307,844 1,552,489 16,297,168 50.97 319,740 2013 10,767,290.93 1,292,075 1,533,770 20,000,812 51.70 386,863 2014 9,964,457.55 934,865 1,109,741 18,819,174 52.42 359,008 2015 9,474,287.32 637,430 756,668 18,191,907 53.15 342,275 2016 10,437,294.59 421,249 500,047 20,374,542 53.89 378,076 2017 11,673,476.10 157,125 186,517 23,160,435 54.63 423,951 383,215,292.64 196,376,939 233,111,161 533,319,424 12,814,262 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.6 3.34 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1170 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -60 1946 524,958.63 604,610 717,708 122,226 16.81 7,271 1947 102,179.85 116,539 138,339 25,149 17.23 1,460 1948 183,973.04 207,719 246,575 47,782 17.66 2,706 1949 154,591.57 172,729 205,040 42,307 18.10 2,337 1950 165,147.16 182,587 216,742 47,493 18.54 2,562 1951 185,115.08 202,442 240,311 55,873 18.99 2,942 1952 183,443.44 198,363 235,469 58,041 19.45 2,984 1953 334,980.41 358,204 425,210 110,759 19.90 5,566 1954 2,959,352.56 3,127,444 3,712,463 1,022,501 20.37 50,196 1955 383,926.76 400,924 475,921 138,362 20.84 6,639 1956 654,950.13 675,730 802,132 245,788 21.31 11,534 1957 558,508.84 569,080 675,532 218,082 21.79 10,008 1958 481,764.00 484,593 575,241 195,581 22.28 8,778 1959 562,631.70 558,581 663,069 237,142 22.77 10,415 1960 599,883.01 587,569 697,479 262,334 23.27 11,273 1961 590,901.53 570,887 677,677 267,765 23.77 11,265 1962 823,080.53 784,007 930,663 386,266 24.28 15,909 1963 903,065.43 847,913 1,006,523 438,382 24.79 17,684 1964 1,197,052.32 1,107,034 1,314,115 601,169 25.32 23,743 1965 1,492,631.83 1,359,680 1,614,021 774,190 25.84 29,961 1966 1,655,919.18 1,485,028 1,762,817 886,654 26.37 33,624 1967 1,624,527.67 1,433,483 1,701,630 897,614 26.91 33,356 1968 1,555,082.18 1,349,388 1,601,804 886,327 27.46 32,277 1969 1,528,158.30 1,303,629 1,547,486 897,567 28.01 32,045 1970 1,401,803.38 1,175,272 1,395,118 847,767 28.56 29,684 1971 1,516,047.34 1,248,423 1,481,953 943,723 29.12 32,408 1972 2,726,838.03 2,204,027 2,616,312 1,746,629 29.69 58,829 1973 2,600,754.88 2,062,586 2,448,413 1,712,795 30.26 56,603 1974 2,602,689.14 2,023,851 2,402,432 1,761,871 30.84 57,129 1975 2,643,992.17 2,015,060 2,391,997 1,838,390 31.42 58,510 1976 2,761,387.13 2,061,099 2,446,648 1,971,571 32.01 61,592 1977 3,637,442.68 2,656,788 3,153,766 2,666,142 32.61 81,758 1978 3,682,218.48 2,630,577 3,122,652 2,768,898 33.21 83,375 1979 4,649,277.90 3,247,056 3,854,449 3,584,396 33.81 106,016 1980 5,549,344.50 3,783,943 4,491,766 4,387,185 34.43 127,423 1981 5,256,604.52 3,498,796 4,153,280 4,257,287 35.04 121,498 1982 5,149,670.98 3,342,507 3,967,755 4,271,719 35.66 119,790 1983 3,123,245.84 1,974,741 2,344,136 2,653,057 36.29 73,107 1984 4,195,993.18 2,582,516 3,065,601 3,647,988 36.92 98,808 1985 4,571,626.86 2,736,905 3,248,870 4,065,733 37.55 108,275 1986 4,787,115.41 2,784,186 3,304,995 4,354,390 38.19 114,019 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1171 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -60 1987 4,026,669.95 2,272,137 2,697,162 3,745,510 38.84 96,434 1988 3,890,394.69 2,127,766 2,525,785 3,698,847 39.49 93,665 1989 4,412,836.27 2,337,038 2,774,204 4,286,334 40.14 106,785 1990 4,158,978.07 2,130,528 2,529,064 4,125,301 40.79 101,135 1991 9,849,493.99 4,872,269 5,783,674 9,975,516 41.45 240,664 1992 10,499,899.70 5,006,352 5,942,839 10,857,001 42.12 257,764 1993 16,258,843.56 7,466,061 8,862,660 17,151,490 42.78 400,923 1994 11,284,889.26 4,980,338 5,911,959 12,143,864 43.45 279,491 1995 8,764,293.76 3,711,433 4,405,693 9,617,177 44.12 217,978 1996 8,233,502.95 3,337,269 3,961,538 9,212,067 44.80 205,626 1997 6,994,427.08 2,708,242 3,214,845 7,976,238 45.48 175,379 1998 5,208,426.63 1,922,284 2,281,866 6,051,617 46.16 131,101 1999 3,900,043.63 1,368,635 1,624,651 4,615,419 46.84 98,536 2000 6,032,130.76 2,007,493 2,383,014 7,268,395 47.52 152,954 2001 2,600,809.50 817,695 970,653 3,190,642 48.21 66,182 2002 3,777,299.22 1,118,081 1,327,229 4,716,450 48.90 96,451 2003 3,341,985.85 926,826 1,100,198 4,246,979 49.60 85,625 2004 3,773,892.92 977,167 1,159,956 4,878,273 50.29 97,003 2005 5,591,892.60 1,343,575 1,594,904 7,352,124 50.99 144,188 2006 3,113,908.71 690,042 819,121 4,163,133 51.69 80,540 2007 6,061,248.36 1,228,445 1,458,237 8,239,760 52.40 157,247 2008 4,160,812.17 765,589 908,800 5,748,499 53.10 108,258 2009 5,258,317.46 868,001 1,030,369 7,382,939 53.81 137,204 2010 4,595,001.98 670,282 795,665 6,556,338 54.53 120,234 2011 6,448,629.84 816,861 969,663 9,348,145 55.25 169,197 2012 4,287,235.00 460,758 546,947 6,312,629 55.97 112,786 2013 4,623,751.20 408,148 484,496 6,913,506 56.69 121,953 2014 5,341,303.27 367,482 436,223 8,109,862 57.42 141,238 2015 5,020,809.47 247,666 293,994 7,739,301 58.15 133,092 2016 6,158,782.10 182,300 216,401 9,637,650 58.89 163,655 2017 5,666,938.10 55,944 66,409 9,000,692 59.63 150,942 263,599,325.62 118,909,203 141,152,329 280,606,592 6,399,589 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.8 2.43 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1172 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 366 UNDERGOUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -50 1954 864,186.98 972,949 1,154,949 141,331 17.46 8,095 1955 1,305.29 1,454 1,726 232 18.03 13 1956 13,654.44 15,039 17,852 2,630 18.60 141 1957 19,979.46 21,753 25,822 4,147 19.19 216 1958 61,527.86 66,200 78,583 13,709 19.79 693 1959 11,291.12 11,998 14,242 2,695 20.41 132 1960 30,090.21 31,575 37,481 7,654 21.03 364 1961 10,208.91 10,573 12,551 2,762 21.67 127 1962 33,496.50 34,224 40,626 9,619 22.32 431 1963 34,572.77 34,834 41,350 10,509 22.98 457 1964 34,611.32 34,376 40,806 11,111 23.65 470 1965 57,011.20 55,794 66,231 19,286 24.33 793 1966 271,896.73 262,069 311,092 96,753 25.02 3,867 1967 158,148.20 150,060 178,130 59,092 25.72 2,298 1968 743,785.99 694,432 824,332 291,347 26.43 11,023 1969 126,232.12 115,936 137,623 51,725 27.14 1,906 1970 207,134.32 186,999 221,979 88,722 27.87 3,183 1971 147,008.25 130,387 154,777 65,735 28.61 2,298 1972 252,219.10 219,699 260,796 117,533 29.35 4,005 1973 270,027.79 230,817 273,994 131,048 30.11 4,352 1974 239,149.63 200,527 238,038 120,686 30.87 3,909 1975 206,565.01 169,796 201,558 108,290 31.64 3,423 1976 222,154.93 178,899 212,364 120,868 32.42 3,728 1977 375,395.01 296,023 351,397 211,696 33.20 6,376 1978 534,328.94 412,312 489,439 312,054 33.99 9,181 1979 748,614.71 564,830 670,487 452,435 34.79 13,005 1980 694,021.97 511,595 607,294 433,739 35.60 12,184 1981 827,316.37 595,308 706,666 534,309 36.42 14,671 1982 727,596.69 510,773 606,318 485,077 37.24 13,026 1983 296,861.08 203,115 241,110 204,182 38.07 5,363 1984 1,100,918.87 733,443 870,641 780,737 38.91 20,065 1985 1,296,474.42 840,388 997,591 947,121 39.75 23,827 1986 1,646,267.12 1,037,148 1,231,157 1,238,244 40.60 30,499 1987 1,375,771.35 841,374 998,761 1,064,896 41.46 25,685 1988 1,316,163.17 780,676 926,709 1,047,536 42.32 24,753 1989 2,237,017.38 1,285,166 1,525,569 1,829,957 43.19 42,370 1990 1,631,672.06 906,630 1,076,224 1,371,284 44.07 31,116 1991 4,370,476.65 2,346,028 2,784,875 3,770,840 44.95 83,890 1992 3,364,531.42 1,741,852 2,067,682 2,979,115 45.84 64,989 1993 6,760,898.03 3,371,288 4,001,920 6,139,427 46.73 131,381 1994 8,067,773.51 3,867,328 4,590,749 7,510,911 47.63 157,693 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1173 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 366 UNDERGOUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -50 1995 3,652,513.85 1,679,627 1,993,818 3,484,953 48.54 71,795 1996 4,025,803.86 1,772,783 2,104,399 3,934,307 49.45 79,561 1997 3,611,981.76 1,520,121 1,804,474 3,613,499 50.36 71,753 1998 3,078,666.94 1,234,345 1,465,241 3,152,759 51.29 61,469 1999 1,639,504.63 624,996 741,908 1,717,349 52.21 32,893 2000 3,803,280.74 1,374,087 1,631,123 4,073,798 53.14 76,662 2001 2,221,508.47 757,857 899,622 2,432,641 54.08 44,982 2002 1,842,049.17 591,298 701,906 2,061,168 55.02 37,462 2003 1,506,477.49 453,231 538,012 1,721,704 55.96 30,767 2004 1,937,152.91 543,371 645,014 2,260,715 56.91 39,724 2005 4,165,166.05 1,083,547 1,286,235 4,961,514 57.86 85,750 2006 1,954,233.00 468,606 556,263 2,375,086 58.81 40,386 2007 2,685,401.59 588,667 698,783 3,329,319 59.77 55,702 2008 1,621,873.08 322,177 382,443 2,050,367 60.73 33,762 2009 1,406,545.16 250,161 296,956 1,812,862 61.70 29,382 2010 1,627,488.32 255,621 303,438 2,137,794 62.67 34,112 2011 2,488,579.37 339,168 402,613 3,330,256 63.64 52,330 2012 1,169,377.00 135,063 160,328 1,593,738 64.61 24,667 2013 2,551,358.53 241,103 286,204 3,540,834 65.59 53,984 2014 1,328,407.93 97,917 116,233 1,876,379 66.56 28,191 2015 1,465,615.18 77,253 91,704 2,106,719 67.54 31,192 2016 1,644,620.16 52,151 61,906 2,405,024 68.52 35,100 2017 2,003,223.25 21,034 24,969 2,979,866 69.51 42,870 94,819,185.32 39,159,851 46,485,083 95,743,695 1,860,494 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 51.5 1.96 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1174 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -35 1946 380.65 428 508 6 9.98 1 1954 15,935.69 16,916 20,080 1,433 12.82 112 1955 17,892.61 18,829 22,351 1,804 13.23 136 1956 29,414.19 30,669 36,406 3,303 13.66 242 1957 128,766.17 132,954 157,824 16,010 14.11 1,135 1958 112,171.77 114,660 136,108 15,324 14.57 1,052 1959 123,299.65 124,729 148,061 18,394 15.04 1,223 1960 123,981.16 124,053 147,258 20,117 15.53 1,295 1961 128,043.42 126,676 150,372 22,487 16.03 1,403 1962 153,073.87 149,650 177,643 29,007 16.55 1,753 1963 175,432.94 169,415 201,106 35,728 17.08 2,092 1964 271,708.45 259,086 307,551 59,255 17.62 3,363 1965 236,854.27 222,868 264,558 55,195 18.18 3,036 1966 700,477.42 650,131 771,744 173,901 18.75 9,275 1967 720,443.05 659,101 782,392 190,206 19.34 9,835 1968 1,124,298.07 1,013,634 1,203,244 314,558 19.93 15,783 1969 375,853.33 333,703 396,125 111,277 20.54 5,418 1970 345,096.49 301,578 357,991 107,889 21.16 5,099 1971 446,504.42 383,869 455,675 147,106 21.79 6,751 1972 635,222.32 536,826 637,245 220,305 22.44 9,818 1973 929,579.85 771,997 916,407 338,526 23.09 14,661 1974 863,097.10 703,769 835,416 329,765 23.76 13,879 1975 648,935.27 519,356 616,507 259,556 24.43 10,624 1976 945,057.13 741,893 880,671 395,156 25.11 15,737 1977 1,314,092.39 1,010,893 1,199,990 574,035 25.81 22,241 1978 1,616,201.47 1,217,855 1,445,667 736,205 26.51 27,771 1979 2,165,699.12 1,596,834 1,895,537 1,028,157 27.23 37,758 1980 2,165,749.84 1,561,786 1,853,933 1,069,829 27.95 38,277 1981 1,953,739.38 1,376,800 1,634,344 1,003,204 28.68 34,979 1982 1,484,887.22 1,021,683 1,212,799 791,799 29.42 26,914 1983 639,325.30 429,102 509,370 353,719 30.17 11,724 1984 1,669,165.27 1,092,142 1,296,438 956,935 30.92 30,949 1985 2,770,626.86 1,764,808 2,094,933 1,645,413 31.69 51,922 1986 2,391,669.38 1,481,998 1,759,220 1,469,534 32.46 45,272 1987 2,223,628.60 1,338,847 1,589,291 1,412,608 33.24 42,497 1988 2,118,314.03 1,237,774 1,469,312 1,390,412 34.03 40,858 1989 2,057,115.01 1,165,468 1,383,480 1,393,625 34.82 40,024 1990 2,011,816.85 1,103,139 1,309,492 1,406,461 35.63 39,474 1991 5,978,238.17 3,169,091 3,761,900 4,308,722 36.44 118,242 1992 4,260,260.87 2,180,740 2,588,669 3,162,683 37.25 84,904 1993 7,440,310.32 3,669,528 4,355,949 5,688,470 38.08 149,382 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1175 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -35 1994 4,686,854.61 2,224,030 2,640,057 3,687,197 38.91 94,762 1995 6,623,142.32 3,019,189 3,583,958 5,357,284 39.74 134,808 1996 8,371,970.68 3,656,249 4,340,186 6,961,974 40.59 171,519 1997 7,900,627.08 3,299,266 3,916,426 6,749,421 41.44 162,872 1998 7,471,200.29 2,975,406 3,531,985 6,554,135 42.30 154,944 1999 5,154,287.11 1,952,983 2,318,308 4,639,980 43.16 107,506 2000 6,718,435.27 2,414,132 2,865,719 6,204,169 44.03 140,908 2001 4,489,638.74 1,525,375 1,810,711 4,250,301 44.90 94,661 2002 4,292,006.64 1,373,228 1,630,104 4,164,105 45.78 90,959 2003 5,468,379.79 1,640,128 1,946,930 5,435,383 46.67 116,464 2004 4,905,415.98 1,373,004 1,629,838 4,992,474 47.56 104,972 2005 7,265,393.59 1,888,094 2,241,280 7,567,001 48.45 156,182 2006 4,517,147.21 1,082,421 1,284,898 4,813,251 49.35 97,533 2007 7,311,259.20 1,602,230 1,901,943 7,968,257 50.26 158,541 2008 4,818,449.37 957,327 1,136,404 5,368,503 51.17 104,915 2009 5,164,341.31 920,286 1,092,434 5,879,427 52.08 112,892 2010 3,217,002.18 506,692 601,474 3,741,479 53.00 70,594 2011 5,078,145.18 694,667 824,611 6,030,885 53.92 111,849 2012 3,644,754.11 422,319 501,318 4,419,100 54.85 80,567 2013 4,011,780.52 381,821 453,244 4,962,660 55.77 88,984 2014 2,928,672.75 216,782 257,333 3,696,375 56.71 65,180 2015 5,673,084.56 301,215 357,561 7,301,103 57.64 126,667 2016 4,623,939.90 147,756 175,395 6,066,924 58.58 103,566 2017 5,097,816.86 53,886 63,966 6,818,087 59.53 114,532 182,946,104.62 69,153,764 82,089,650 164,887,591 3,743,288 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.0 2.05 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1176 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 46-R1.5 NET SALVAGE PERCENT.. -30 1921 2,101.47 2,732 2,732 1922 335.63 436 436 1923 1,814.68 2,359 2,359 1924 394.53 513 513 1925 1,018.76 1,324 1,324 1926 1,355.98 1,749 1,763 1927 1,502.31 1,925 1,953 1928 3,268.17 4,158 4,249 1929 3,532.20 4,461 4,592 1930 2,944.80 3,691 3,828 1931 542.16 674 705 1932 517.74 639 673 1933 375.45 460 488 1934 201.35 245 262 1935 525.81 636 684 1936 2,227.11 2,679 2,895 1937 3,043.28 3,641 3,956 1938 2,397.35 2,853 3,117 1939 4,038.52 4,781 5,250 1940 3,926.95 4,623 5,105 1941 13,089.59 15,326 17,016 1942 9,317.48 10,846 12,113 1943 7,107.11 8,223 9,239 1944 14,893.85 17,127 19,362 1945 20,860.92 23,835 27,119 1946 51,677.12 58,651 67,180 1947 53,125.10 59,889 69,063 1948 25,406.93 28,441 33,029 1949 23,882.46 26,545 31,047 1950 27,716.31 30,580 36,031 1954 9,895.68 10,585 12,566 298 8.15 37 1955 1,819.67 1,931 2,292 74 8.46 9 1956 126,642.76 133,248 158,185 6,451 8.77 736 1957 248,238.26 258,868 307,314 15,396 9.10 1,692 1958 494,687.79 511,260 606,940 36,154 9.43 3,834 1959 888,125.16 909,599 1,079,826 74,737 9.76 7,657 1960 1,073,752.82 1,089,092 1,292,910 102,969 10.11 10,185 1961 895,644.54 899,579 1,067,930 96,408 10.46 9,217 1962 874,610.50 869,311 1,031,998 104,996 10.83 9,695 1963 943,249.50 927,663 1,101,270 124,954 11.20 11,157 1964 997,934.87 970,729 1,152,396 144,919 11.58 12,515 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1177 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 46-R1.5 NET SALVAGE PERCENT.. -30 1965 1,178,657.05 1,133,531 1,345,665 186,589 11.97 15,588 1966 1,129,305.85 1,072,988 1,273,792 194,306 12.38 15,695 1967 1,110,434.00 1,042,196 1,237,238 206,326 12.79 16,132 1968 1,236,731.86 1,146,053 1,360,531 247,220 13.21 18,715 1969 1,304,308.38 1,192,448 1,415,608 279,993 13.65 20,512 1970 1,485,037.24 1,338,797 1,589,346 341,202 14.10 24,199 1971 1,732,128.37 1,539,533 1,827,649 424,118 14.55 29,149 1972 2,292,962.96 2,007,544 2,383,245 597,607 15.02 39,787 1973 2,948,481.82 2,541,450 3,017,069 815,957 15.50 52,642 1974 2,047,264.73 1,735,714 2,060,544 600,900 16.00 37,556 1975 2,123,560.36 1,770,391 2,101,710 658,918 16.50 39,934 1976 3,038,580.47 2,488,597 2,954,325 995,830 17.02 58,509 1977 4,353,436.02 3,501,512 4,156,802 1,502,665 17.54 85,671 1978 5,249,246.05 4,141,907 4,917,043 1,906,977 18.08 105,474 1979 6,126,450.24 4,738,809 5,625,652 2,338,733 18.63 125,536 1980 5,980,762.67 4,531,498 5,379,544 2,395,447 19.19 124,828 1981 5,520,714.42 4,093,935 4,860,093 2,316,836 19.76 117,249 1982 5,173,180.47 3,751,482 4,453,552 2,271,583 20.34 111,681 1983 5,519,197.64 3,910,352 4,642,154 2,532,803 20.93 121,013 1984 10,635,230.77 7,354,773 8,731,180 5,094,620 21.53 236,629 1985 7,865,609.16 5,303,859 6,296,448 3,928,844 22.14 177,455 1986 9,586,522.18 6,296,294 7,474,612 4,987,867 22.76 219,151 1987 9,847,949.66 6,292,603 7,470,231 5,332,104 23.39 227,965 1988 9,878,528.21 6,133,509 7,281,363 5,560,724 24.03 231,408 1989 11,040,232.57 6,652,005 7,896,893 6,455,409 24.68 261,564 1990 13,950,591.88 8,145,318 9,669,672 8,466,097 25.34 334,100 1991 14,511,100.35 8,201,877 9,736,815 9,127,615 26.00 351,062 1992 14,358,387.15 7,839,679 9,306,834 9,359,069 26.68 350,790 1993 13,771,183.45 7,254,467 8,612,102 9,290,436 27.36 339,563 1994 17,926,447.59 9,093,836 10,795,700 12,508,682 28.05 445,942 1995 12,805,200.24 6,242,535 7,410,793 9,235,967 28.75 321,251 1996 10,553,621.00 4,936,076 5,859,837 7,859,870 29.45 266,889 1997 12,665,746.78 5,669,885 6,730,974 9,734,497 30.16 322,762 1998 8,780,677.65 3,752,071 4,454,251 6,960,630 30.88 225,409 1999 8,106,472.71 3,296,732 3,913,698 6,624,717 31.61 209,577 2000 12,458,249.22 4,809,482 5,709,551 10,486,173 32.34 324,248 2001 8,196,194.32 2,995,029 3,555,533 7,099,520 33.07 214,682 2002 8,494,502.79 2,923,927 3,471,125 7,571,729 33.82 223,883 2003 8,766,645.15 2,831,837 3,361,800 8,034,839 34.57 232,422 2004 8,978,154.44 2,709,796 3,216,920 8,454,681 35.32 239,374 2005 11,765,076.03 3,298,280 3,915,536 11,379,063 36.08 315,384 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1178 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 46-R1.5 NET SALVAGE PERCENT.. -30 2006 8,655,568.02 2,240,658 2,659,985 8,592,253 36.84 233,232 2007 15,445,587.28 3,662,257 4,347,629 15,731,634 37.61 418,283 2008 14,175,699.94 3,048,612 3,619,144 14,809,266 38.39 385,758 2009 12,508,841.29 2,414,507 2,866,370 13,395,124 39.17 341,974 2010 9,187,215.71 1,570,793 1,864,759 10,078,621 39.95 252,281 2011 10,561,312.03 1,569,992 1,863,808 11,865,898 40.74 291,259 2012 9,483,185.17 1,195,337 1,419,038 10,909,103 41.54 262,617 2013 8,899,109.37 920,533 1,092,806 10,476,036 42.34 247,426 2014 9,879,574.42 798,477 947,908 11,895,539 43.14 275,743 2015 11,619,253.72 673,231 799,222 14,305,808 43.95 325,502 2016 13,041,493.74 453,348 538,190 16,415,752 44.77 366,669 2017 13,496,440.66 156,329 185,585 17,359,788 45.59 380,781 448,283,787.92 195,322,588 231,859,584 350,909,340 11,079,639 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 31.7 2.47 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1179 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -35 1946 400.43 413 490 51 12.97 4 1947 3,397.39 3,472 4,121 465 13.37 35 1948 2,315.15 2,343 2,781 344 13.77 25 1950 3,182.90 3,158 3,749 548 14.58 38 1951 3,266.24 3,207 3,807 602 15.00 40 1952 10,219.16 9,928 11,785 2,011 15.42 130 1953 34,737.94 33,382 39,626 7,270 15.85 459 1954 351,503.09 334,069 396,560 77,969 16.28 4,789 1955 70,561.09 66,299 78,701 16,556 16.72 990 1956 183,478.04 170,370 202,239 45,456 17.17 2,647 1957 215,975.71 198,161 235,229 56,338 17.62 3,197 1958 258,196.94 234,045 277,825 70,741 18.07 3,915 1959 330,586.33 295,931 351,288 95,004 18.53 5,127 1960 371,623.48 328,382 389,809 111,883 19.00 5,889 1961 337,537.03 294,284 349,333 106,342 19.48 5,459 1962 358,901.84 308,681 366,423 118,094 19.96 5,917 1963 433,971.19 368,132 436,995 148,866 20.44 7,283 1964 485,851.72 406,297 482,299 173,601 20.93 8,294 1965 498,377.33 410,656 487,473 185,336 21.43 8,648 1966 447,633.88 363,242 431,190 173,116 21.94 7,890 1967 426,278.08 340,578 404,286 171,189 22.45 7,625 1968 433,824.36 341,067 404,867 180,796 22.97 7,871 1969 466,733.21 360,985 428,511 201,579 23.49 8,581 1970 491,881.81 374,034 444,001 220,039 24.02 9,161 1971 521,610.20 389,725 462,627 241,547 24.56 9,835 1972 1,483,375.03 1,088,670 1,292,316 710,240 25.10 28,296 1973 712,122.55 513,023 608,989 352,376 25.65 13,738 1974 717,692.21 507,347 602,251 366,633 26.20 13,994 1975 714,873.31 495,346 588,005 377,074 26.77 14,086 1976 702,034.50 476,802 565,992 381,755 27.33 13,968 1977 812,908.32 540,537 641,650 455,776 27.91 16,330 1978 859,634.12 559,364 663,999 496,507 28.49 17,427 1979 1,018,315.44 648,114 769,350 605,376 29.07 20,825 1980 1,073,586.67 667,494 792,355 656,987 29.67 22,143 1981 1,071,341.02 650,319 771,968 674,342 30.27 22,278 1982 992,083.33 587,597 697,513 641,799 30.87 20,790 1983 740,233.26 427,347 507,286 492,029 31.48 15,630 1984 772,892.39 434,432 515,697 527,708 32.10 16,440 1985 659,549.26 360,689 428,159 462,233 32.72 14,127 1986 809,030.46 430,127 510,586 581,605 33.34 17,445 1987 607,184.10 313,420 372,048 447,651 33.97 13,178 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1180 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -35 1988 528,037.40 264,275 313,710 399,140 34.61 11,533 1989 584,546.09 283,371 336,378 452,759 35.25 12,844 1990 873,379.39 409,453 486,045 693,017 35.90 19,304 1991 1,451,538.50 657,340 780,302 1,179,275 36.55 32,265 1992 1,140,378.87 498,247 591,449 948,062 37.20 25,486 1993 1,265,589.48 532,451 632,051 1,076,495 37.86 28,434 1994 2,911,985.63 1,177,939 1,398,284 2,532,897 38.52 65,755 1995 2,100,470.09 815,103 967,576 1,868,059 39.19 47,667 1996 3,781,646.16 1,405,315 1,668,193 3,437,029 39.86 86,228 1997 1,056,770.04 375,335 445,545 981,095 40.53 24,207 1998 1,226,817.81 415,260 492,939 1,163,265 41.21 28,228 1999 2,472,004.59 796,091 945,008 2,392,198 41.88 57,120 2000 7,521,630.01 2,294,849 2,724,123 7,430,078 42.57 174,538 2001 267,007.53 77,009 91,414 269,046 43.25 6,221 2002 1,682,536.52 456,761 542,203 1,729,221 43.94 39,354 2003 2,193,212.17 558,266 662,695 2,298,141 44.63 51,493 2004 2,448,228.41 581,699 690,512 2,614,596 45.32 57,692 2005 3,453,527.84 762,047 904,595 3,757,668 46.01 81,671 2006 2,015,469.25 410,119 486,836 2,234,047 46.71 47,828 2007 3,498,762.92 651,820 773,749 3,949,581 47.41 83,307 2008 3,058,428.50 516,481 613,094 3,515,784 48.12 73,063 2009 2,648,383.01 401,079 476,105 3,099,212 48.83 63,469 2010 2,657,728.39 356,174 422,800 3,165,133 49.54 63,890 2011 2,758,082.33 321,554 381,704 3,341,707 50.25 66,502 2012 2,585,865.14 255,780 303,626 3,187,292 50.97 62,533 2013 2,767,509.07 224,168 266,101 3,470,036 51.70 67,119 2014 2,902,892.08 183,836 218,224 3,700,680 52.42 70,597 2015 2,964,760.45 134,642 159,828 3,842,599 53.15 72,297 2016 3,389,024.91 92,327 109,598 4,465,586 53.89 82,865 2017 3,596,078.23 32,672 38,784 4,815,922 54.63 88,155 92,291,191.32 30,282,932 35,947,650 88,645,458 2,086,209 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.5 2.26 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1181 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1956 2,866.26 3,470 4,013 1957 6,094.26 7,316 8,532 1958 189.13 225 265 1960 9,370.70 10,926 12,970 149 10.03 15 1961 4,100.22 4,728 5,612 128 10.58 12 1962 8,659.52 9,870 11,716 407 11.15 37 1963 2,905.48 3,271 3,883 185 11.75 16 1964 31,023.91 34,479 40,929 2,504 12.37 202 1965 74,934.87 82,161 97,530 7,379 13.01 567 1966 115,309.16 124,654 147,972 13,461 13.67 985 1967 100,096.02 106,642 126,591 13,543 14.34 944 1968 239,103.09 250,948 297,891 36,853 15.02 2,454 1969 119,465.82 123,432 146,522 20,730 15.72 1,319 1970 125,778.93 127,900 151,825 24,266 16.42 1,478 1971 193,990.56 194,003 230,294 41,293 17.14 2,409 1972 645,452.25 634,504 753,197 150,436 17.87 8,418 1973 422,804.47 408,328 484,711 107,215 18.61 5,761 1974 461,375.40 437,401 519,223 126,703 19.37 6,541 1975 507,951.56 472,547 560,943 150,189 20.13 7,461 1976 802,068.65 731,567 868,417 254,479 20.91 12,170 1977 1,233,719.07 1,102,251 1,308,442 418,765 21.71 19,289 1978 1,383,500.82 1,210,234 1,436,625 500,276 22.51 22,225 1979 1,493,384.17 1,277,796 1,516,825 573,913 23.33 24,600 1980 1,357,469.74 1,135,200 1,347,555 552,903 24.16 22,885 1981 1,224,910.94 1,000,338 1,187,465 527,410 25.00 21,096 1982 1,101,674.72 877,856 1,042,071 500,274 25.85 19,353 1983 1,090,942.00 847,402 1,005,920 521,399 26.71 19,521 1984 1,492,311.06 1,128,542 1,339,651 749,584 27.59 27,169 1985 1,269,579.76 934,030 1,108,753 668,659 28.47 23,486 1986 1,818,081.71 1,299,816 1,542,964 1,002,350 29.36 34,140 1987 1,144,228.74 793,751 942,233 659,687 30.27 21,793 1988 1,621,700.98 1,090,532 1,294,531 975,850 31.18 31,297 1989 1,993,883.74 1,298,018 1,540,830 1,250,607 32.10 38,960 1990 2,371,007.77 1,492,075 1,771,188 1,548,223 33.03 46,873 1991 2,530,385.45 1,537,462 1,825,065 1,717,475 33.96 50,573 1992 2,087,815.12 1,222,754 1,451,487 1,471,454 34.90 42,162 1993 2,447,845.88 1,379,361 1,637,389 1,789,595 35.85 49,919 1994 7,367,861.52 3,988,503 4,734,607 5,580,399 36.80 151,641 1995 5,447,109.31 2,826,712 3,355,487 4,270,466 37.76 113,095 1996 9,404,365.81 4,669,625 5,543,142 7,622,970 38.72 196,874 1997 6,048,367.20 2,866,321 3,402,505 5,065,209 39.69 127,619 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1182 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1998 3,629,864.26 1,638,020 1,944,434 3,137,376 40.66 77,161 1999 5,971,489.30 2,558,186 3,036,730 5,323,355 41.64 127,842 2000 12,195,084.48 4,945,570 5,870,706 11,202,412 42.62 262,844 2001 2,719,877.05 1,040,794 1,235,489 2,572,339 43.60 58,999 2002 5,462,155.19 1,965,283 2,332,916 5,314,101 44.58 119,204 2003 6,915,557.31 2,328,468 2,764,040 6,917,740 45.57 151,805 2004 7,672,327.10 2,406,042 2,856,125 7,885,133 46.56 169,354 2005 9,521,563.27 2,766,014 3,283,434 10,046,755 47.55 211,288 2006 7,616,823.50 2,036,739 2,417,739 8,245,814 48.54 169,877 2007 9,724,017.02 2,375,577 2,819,961 10,793,663 49.53 217,922 2008 6,907,025.84 1,527,834 1,813,636 7,856,200 50.52 155,507 2009 4,428,974.15 876,326 1,040,255 5,160,309 51.52 100,161 2010 3,756,195.12 656,440 779,236 4,479,437 52.51 85,306 2011 4,098,397.49 620,653 736,754 5,001,002 53.51 93,459 2012 4,516,136.54 578,517 686,736 5,635,855 54.51 103,391 2013 5,271,757.40 552,280 655,592 6,724,868 55.51 121,147 2014 5,518,282.87 450,634 534,931 7,190,665 56.50 127,268 2015 6,138,052.47 358,082 425,066 8,168,207 57.50 142,056 2016 7,673,239.20 268,563 318,801 10,423,734 58.50 178,183 2017 7,460,181.17 87,001 103,276 10,340,978 59.50 173,798 187,000,686.50 67,783,974 80,463,628 181,337,333 4,001,931 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.3 2.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1183 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 1958 638.94 658 658 1959 8,228.04 8,475 8,475 1960 24,692.23 25,433 25,433 1961 29,612.40 30,501 30,501 1962 83,037.83 85,529 85,529 1963 95,975.53 98,855 98,855 1964 132,364.53 136,335 136,335 1965 121,442.33 125,086 125,086 1966 91,127.22 93,861 93,861 1967 94,295.65 97,125 97,125 1968 125,143.76 128,898 128,898 1969 120,831.27 124,456 124,456 1970 153,822.22 158,437 158,437 1971 268,915.21 276,983 276,983 1972 184,121.47 189,645 189,645 1973 319,115.49 328,689 328,689 1974 318,238.91 327,786 327,786 1975 354,345.41 364,976 364,976 1976 592,703.29 610,484 610,484 1977 810,162.14 834,467 834,467 1978 843,411.64 868,714 868,714 1979 717,949.04 739,488 739,488 1980 746,151.92 758,161 768,536 1981 653,285.59 659,090 672,884 1982 488,006.17 488,824 502,646 1983 498,213.58 495,713 513,160 1984 619,364.75 611,790 637,946 1985 689,336.57 675,581 710,017 1986 988,286.41 960,422 1,017,935 1987 1,143,384.64 1,101,725 1,177,686 1988 1,298,075.66 1,238,747 1,337,018 1989 1,299,425.69 1,227,990 1,338,408 1990 1,449,481.28 1,354,866 1,492,966 1991 1,939,337.83 1,791,774 1,997,518 1992 1,520,582.59 1,386,870 1,566,200 1993 1,356,542.01 1,219,789 1,397,238 1994 1,815,729.73 1,607,438 1,870,202 1995 2,768,349.89 2,409,433 2,851,400 1996 837,203.87 714,863 862,320 1997 3,951,474.11 3,304,855 4,070,018 1998 2,360,758.57 1,927,028 2,431,581 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1184 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 1999 463,318.56 368,174 477,218 2000 1,337,823.71 1,031,402 1,377,958 2001 720,084.55 535,869 731,267 10,420 5.55 1,877 2002 1,868,643.46 1,336,706 1,824,119 100,584 6.11 16,462 2003 1,340,924.13 916,394 1,250,546 130,606 6.73 19,407 2004 1,824,682.88 1,184,037 1,615,781 263,642 7.40 35,627 2005 2,172,497.11 1,326,940 1,810,792 426,880 8.14 52,442 2006 2,254,503.26 1,285,304 1,753,974 568,164 8.93 63,624 2007 1,644,153.59 866,214 1,182,068 511,410 9.77 52,345 2008 2,047,388.46 984,814 1,343,914 764,896 10.66 71,754 2009 1,138,121.31 493,524 673,481 498,784 11.58 43,073 2010 1,095,828.43 421,006 574,521 554,182 12.54 44,193 2011 1,202,101.98 401,165 547,445 690,720 13.52 51,089 2012 1,213,973.07 343,233 468,388 782,004 14.51 53,894 2013 1,534,720.68 355,672 485,363 1,095,399 15.50 70,671 2014 1,905,874.35 343,534 468,799 1,494,252 16.50 90,561 2015 2,964,552.47 381,686 520,863 2,532,626 17.50 144,721 2016 2,244,607.53 173,396 236,623 2,075,323 18.50 112,180 2017 9,870,771.84 254,172 346,853 9,820,042 19.50 503,592 70,757,736.78 42,593,082 50,560,533 22,319,936 1,427,512 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 15.6 2.02 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1185 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 27-L0 NET SALVAGE PERCENT.. -50 1962 9,588.98 9,706 11,522 2,861 8.78 326 1963 32,879.37 32,934 39,095 10,224 8.97 1,140 1964 40,453.99 40,072 47,568 13,113 9.17 1,430 1965 33,979.52 33,300 39,529 11,440 9.36 1,222 1966 41,611.65 40,317 47,859 14,558 9.56 1,523 1967 39,839.32 38,157 45,295 14,464 9.76 1,482 1968 36,099.23 34,174 40,567 13,582 9.96 1,364 1969 55,954.18 52,317 62,103 21,828 10.17 2,146 1970 85,633.46 79,069 93,860 34,590 10.38 3,332 1971 57,135.24 52,088 61,832 23,871 10.59 2,254 1972 105,852.48 95,208 113,017 45,762 10.81 4,233 1973 56,888.92 50,473 59,914 25,419 11.03 2,305 1974 67,834.02 59,354 70,457 31,294 11.25 2,782 1975 71,603.37 61,737 73,285 34,120 11.48 2,972 1976 85,954.13 73,014 86,672 42,259 11.71 3,609 1977 88,543.94 74,082 87,940 44,876 11.94 3,758 1978 78,757.77 64,844 76,974 41,163 12.18 3,380 1979 107,321.20 86,930 103,191 57,791 12.42 4,653 1980 55,774.77 44,403 52,709 30,953 12.67 2,443 1981 67,359.74 52,690 62,546 38,494 12.92 2,979 1982 77,075.59 59,219 70,296 45,317 13.17 3,441 1983 69,737.88 52,574 62,408 42,199 13.43 3,142 1984 12,635.27 9,343 11,091 7,862 13.69 574 1985 8,017.30 5,808 6,894 5,132 13.96 368 1986 27,193.04 19,292 22,901 17,889 14.23 1,257 1987 12,072.42 8,384 9,952 8,157 14.50 563 1988 3,816.17 2,591 3,076 2,648 14.78 179 1989 11,578.19 7,674 9,109 8,258 15.07 548 1990 11,149.83 7,210 8,559 8,166 15.36 532 1991 7,208.60 4,541 5,390 5,423 15.66 346 1992 12,553.57 7,700 9,140 9,690 15.96 607 1993 26,576.34 15,857 18,823 21,042 16.26 1,294 1994 17,052.67 9,872 11,719 13,860 16.58 836 1995 20,362.96 11,437 13,576 16,968 16.89 1,005 1996 22,197.62 12,061 14,317 18,979 17.22 1,102 1997 20,725.19 10,881 12,916 18,172 17.55 1,035 1998 548,601.26 277,655 329,594 493,308 17.89 27,575 1999 21,148.50 10,304 12,232 19,491 18.23 1,069 2000 26,033.30 12,178 14,456 24,594 18.58 1,324 2001 6,935.34 3,109 3,691 6,712 18.93 355 2002 11,717.64 5,019 5,958 11,618 19.29 602 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1186 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 27-L0 NET SALVAGE PERCENT.. -50 2003 14,239.09 5,806 6,892 14,467 19.66 736 2004 6,303.83 2,438 2,894 6,562 20.04 327 2005 8,838.26 3,231 3,835 9,422 20.42 461 2006 2,888.69 992 1,178 3,155 20.82 152 2007 17,503.25 5,620 6,671 19,584 21.22 923 2008 13,696.74 4,079 4,842 15,703 21.64 726 2009 23,277.74 6,375 7,567 27,350 22.07 1,239 2010 34,194.12 8,492 10,081 41,210 22.53 1,829 2011 51,604.76 11,468 13,613 63,794 23.00 2,774 2012 64,508.01 12,543 14,889 81,873 23.50 3,484 2013 31,110.11 5,150 6,113 40,552 24.02 1,688 2014 54,833.67 7,372 8,751 73,500 24.58 2,990 2015 45,076.77 4,558 5,411 62,204 25.18 2,470 2016 38,306.82 2,468 2,930 54,530 25.84 2,110 2017 27,712.31 647 768 40,800 26.58 1,535 2,627,548.13 1,708,817 2,028,468 1,912,854 120,531 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 15.9 4.59 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1187 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -30 1946 4,083.52 4,603 5,309 1947 120.47 135 157 1948 1,722.14 1,908 2,239 1949 28,469.17 31,277 37,010 1950 326.96 356 423 2 7.31 1951 990.40 1,069 1,269 19 7.65 2 1952 3,605.55 3,854 4,575 112 8.00 14 1953 7,256.39 7,681 9,118 315 8.36 38 1954 158,533.53 166,157 197,244 8,850 8.72 1,015 1955 10,204.57 10,586 12,567 699 9.09 77 1956 25,967.36 26,661 31,649 2,109 9.46 223 1957 45,588.00 46,305 54,968 4,296 9.84 437 1958 18,016.92 18,103 21,490 1,932 10.22 189 1959 29,922.91 29,728 35,290 3,610 10.61 340 1960 56,893.93 55,866 66,318 7,644 11.01 694 1961 29,876.44 28,991 34,415 4,424 11.41 388 1962 24,117.08 23,117 27,442 3,910 11.82 331 1963 77,831.56 73,660 87,441 13,740 12.24 1,123 1964 100,868.49 94,239 111,870 19,259 12.66 1,521 1965 126,253.29 116,386 138,161 25,968 13.09 1,984 1966 143,155.14 130,189 154,546 31,556 13.52 2,334 1967 125,591.02 112,619 133,689 29,579 13.96 2,119 1968 112,452.77 99,376 117,968 28,221 14.41 1,958 1969 147,438.60 128,335 152,345 39,325 14.87 2,645 1970 107,958.96 92,535 109,848 30,499 15.33 1,989 1971 79,922.21 67,396 80,005 23,894 15.81 1,511 1972 132,301.21 109,768 130,305 41,687 16.28 2,561 1973 180,389.35 147,113 174,637 59,869 16.77 3,570 1974 106,430.31 85,290 101,247 37,112 17.26 2,150 1975 136,441.24 107,331 127,412 49,962 17.77 2,812 1976 136,380.87 105,313 125,016 52,279 18.27 2,861 1977 141,576.56 107,198 127,254 56,796 18.79 3,023 1978 152,722.06 113,300 134,497 64,042 19.32 3,315 1979 204,084.68 148,279 176,021 89,289 19.85 4,498 1980 236,266.71 167,975 199,402 107,745 20.39 5,284 1981 526,949.58 366,418 434,972 250,062 20.93 11,948 1982 235,505.58 159,949 189,874 116,283 21.49 5,411 1983 296,942.55 196,873 233,706 152,319 22.05 6,908 1984 239,041.21 154,547 183,461 127,293 22.62 5,627 1985 214,378.57 135,010 160,269 118,423 23.20 5,104 1986 89,657.76 54,936 65,214 51,341 23.79 2,158 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1188 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -30 1987 144,250.07 85,928 102,004 85,521 24.38 3,508 1988 419,348.82 242,533 287,909 257,244 24.98 10,298 1989 180,491.91 101,207 120,142 114,497 25.59 4,474 1990 322,638.24 175,229 208,013 211,417 26.20 8,069 1991 476,508.58 250,262 297,084 322,377 26.82 12,020 1992 605,875.58 307,179 364,650 422,988 27.45 15,409 1993 594,724.90 290,531 344,887 428,255 28.09 15,246 1994 931,414.88 437,791 519,698 691,141 28.73 24,056 1995 721,292.72 325,685 386,618 551,063 29.37 18,763 1996 787,913.51 340,975 404,768 619,520 30.02 20,637 1997 985,677.63 407,761 484,050 797,331 30.68 25,989 1998 718,141.10 283,399 336,420 597,163 31.34 19,054 1999 644,283.42 241,965 287,235 550,333 32.00 17,198 2000 910,347.73 324,266 384,933 798,519 32.67 24,442 2001 751,706.63 252,992 300,325 676,894 33.35 20,297 2002 832,068.54 263,932 313,311 768,378 34.02 22,586 2003 766,969.02 228,217 270,914 726,146 34.70 20,926 2004 862,891.40 239,563 284,383 837,376 35.39 23,661 2005 1,140,746.45 294,281 349,339 1,133,631 36.07 31,429 2006 619,871.36 147,556 175,162 630,671 36.76 17,156 2007 1,403,939.68 305,817 363,033 1,462,089 37.46 39,031 2008 603,464.76 119,417 141,759 642,745 38.15 16,848 2009 401,235.29 71,168 84,483 437,123 38.86 11,249 2010 315,023.58 49,508 58,771 350,760 39.56 8,867 2011 519,408.41 70,974 84,253 590,978 40.27 14,675 2012 370,750.18 42,949 50,984 430,991 40.99 10,515 2013 405,845.44 38,573 45,790 481,809 41.71 11,551 2014 406,305.37 30,165 35,808 492,389 42.43 11,605 2015 476,378.08 25,323 30,061 589,231 43.16 13,652 2016 488,452.70 15,665 18,596 616,393 43.89 14,044 2017 413,905.85 4,423 5,250 532,828 44.63 11,939 23,718,107.45 9,545,666 11,331,276 19,502,264 607,356 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 32.1 2.56 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1189 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -15 1930 9,009.64 9,146 9,687 674 6.45 104 1948 834.28 753 798 161 11.83 14 1949 36,711.34 32,876 34,821 7,397 12.17 608 1950 60,958.60 54,132 57,335 12,767 12.53 1,019 1951 6,338.38 5,581 5,911 1,378 12.89 107 1952 1,612.93 1,408 1,491 364 13.26 27 1953 1,491.67 1,290 1,366 349 13.64 26 1954 702.00 601 637 170 14.03 12 1955 21,543.14 18,279 19,360 5,415 14.42 376 1956 655.80 551 584 170 14.83 11 1957 5,426.80 4,512 4,779 1,462 15.24 96 1958 1,605.43 1,321 1,399 447 15.66 29 1960 143,659.53 115,525 122,360 42,848 16.54 2,591 1961 546,260.94 434,143 459,828 168,372 16.99 9,910 1962 11,986.06 9,411 9,968 3,816 17.45 219 1963 1,430.09 1,109 1,175 470 17.92 26 1964 250.00 191 202 86 18.40 5 1965 4,320.00 3,263 3,456 1,512 18.88 80 1966 8,563.27 6,378 6,755 3,093 19.38 160 1968 2,316.67 1,676 1,775 889 20.41 44 1969 68,231.27 48,606 51,482 26,984 20.93 1,289 1971 21,004.39 14,484 15,341 8,814 22.02 400 1973 429,811.59 286,412 303,357 190,926 23.13 8,254 1974 200,575.94 131,268 139,034 91,628 23.70 3,866 1975 3,117.57 2,002 2,120 1,465 24.29 60 1977 99,697.38 61,558 65,200 49,452 25.47 1,942 1978 20,054.70 12,127 12,844 10,219 26.08 392 1979 603.00 357 378 315 26.69 12 1980 51,983.78 30,086 31,866 27,915 27.32 1,022 1981 89,179.00 50,439 53,423 49,133 27.95 1,758 1982 4,075.03 2,250 2,383 2,303 28.59 81 1983 125,754.31 67,761 71,770 72,847 29.23 2,492 1984 352,252.64 184,944 195,886 209,205 29.89 6,999 1985 321,239.31 164,228 173,944 195,481 30.55 6,399 1986 21,594.37 10,742 11,378 13,456 31.21 431 1987 122,772.82 59,325 62,835 78,354 31.89 2,457 1988 320,892.51 150,496 159,400 209,626 32.57 6,436 1989 448,210.52 203,739 215,793 299,649 33.26 9,009 1990 793,605.79 349,297 369,963 542,684 33.95 15,985 1991 3,823,870.60 1,627,057 1,723,320 2,674,131 34.65 77,175 1992 4,980,362.17 2,045,203 2,166,205 3,561,211 35.36 100,713 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1190 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -15 1993 1,997,182.39 790,499 837,268 1,459,492 36.07 40,463 1994 19,045,136.85 7,251,503 7,680,529 14,221,378 36.79 386,556 1995 434,301.41 158,824 168,221 331,226 37.51 8,830 1996 604,877.49 211,973 224,514 471,095 38.24 12,319 1997 363,383.44 121,719 128,920 288,971 38.98 7,413 1998 10,795,747.98 3,451,401 3,655,599 8,759,511 39.71 220,587 1999 3,889,038.32 1,182,322 1,252,273 3,220,121 40.46 79,588 2000 984,569.09 283,890 300,686 831,568 41.21 20,179 2001 1,135,001.77 309,462 327,771 977,481 41.96 23,296 2002 619,406.78 159,039 168,448 543,870 42.72 12,731 2003 869,049.95 209,326 221,710 777,697 43.48 17,886 2004 1,574,191.00 354,171 375,125 1,435,195 44.24 32,441 2005 1,711,654.42 357,541 378,694 1,589,709 45.01 35,319 2006 2,829,100.37 544,793 577,025 2,676,440 45.79 58,450 2007 1,009,830.11 177,993 188,524 972,781 46.57 20,889 2008 4,600,694.55 735,897 779,435 4,511,364 47.35 95,277 2009 1,105,600.92 158,587 167,970 1,103,471 48.14 22,922 2010 3,038,177.22 385,587 408,400 3,085,504 48.93 63,060 2011 4,313,242.69 476,182 504,355 4,455,874 49.72 89,619 2012 1,239,874.00 116,136 123,007 1,302,848 50.52 25,789 2013 930,664.70 71,419 75,644 994,620 51.33 19,377 2014 2,219,564.57 132,730 140,583 2,411,916 52.14 46,258 2015 2,226,655.07 95,436 101,082 2,459,571 52.95 46,451 2016 2,646,797.52 68,060 72,087 2,971,730 53.77 55,267 2017 1,293,278.55 11,080 11,736 1,475,535 54.59 27,029 84,641,586.42 24,020,097 25,441,215 71,896,610 1,730,632 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.5 2.04 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1191 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2 NET SALVAGE PERCENT.. +10 1991 3,110.48 2,799 2,799 1993 79,239.49 69,834 71,316 1994 64,357.10 55,872 57,921 1997 36,040.70 29,742 31,526 911 1.08 844 1998 89,718.99 72,548 76,899 3,848 1.32 2,915 1999 59,719.23 47,298 50,135 3,612 1.56 2,315 2000 115,972.42 89,763 95,147 9,228 1.82 5,070 2001 167,378.41 126,190 133,759 16,882 2.11 8,001 2002 405,460.79 297,267 315,097 49,818 2.41 20,671 2003 436,468.77 310,027 328,622 64,200 2.74 23,431 2004 399,066.14 273,514 289,919 69,241 3.10 22,336 2005 1,399,605.43 920,511 975,723 283,922 3.50 81,121 2006 961,024.75 602,782 638,937 225,985 3.94 57,357 2007 267,200.40 158,717 168,237 72,243 4.42 16,345 2008 328,677.17 182,946 193,919 101,890 4.96 20,542 2009 1,152,803.96 593,785 629,400 408,124 5.56 73,404 2010 548,891.12 257,642 273,095 220,907 6.22 35,516 2011 1,280,607.19 536,372 568,543 584,003 6.95 84,029 2012 70,861.44 25,756 27,301 36,474 7.75 4,706 2013 319,874.54 96,995 102,813 185,074 8.62 21,470 2014 570,039.20 136,149 144,315 368,720 9.55 38,609 2015 1,146,407.66 197,625 209,478 822,289 10.51 78,239 2016 151,173.36 15,698 16,640 119,416 11.50 10,384 2017 585,865.86 20,279 21,495 505,784 12.50 40,463 10,639,564.60 5,120,111 5,423,036 4,152,572 647,768 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.4 6.09 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1192 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2 NET SALVAGE PERCENT.. +10 1973 33,679.70 30,312 30,312 1990 57,885.35 49,329 52,097 1992 27,237.94 22,568 23,910 604 1.27 476 1993 74,579.52 60,829 64,447 2,675 1.50 1,783 1994 46,394.87 37,214 39,428 2,327 1.74 1,337 1995 106,706.99 84,091 89,093 6,943 1.99 3,489 1996 223,851.13 173,136 183,434 18,032 2.25 8,014 1997 497,858.01 377,223 399,661 48,411 2.53 19,135 1998 87,715.35 64,980 68,845 10,099 2.83 3,569 2000 124,218.17 87,411 92,610 19,186 3.49 5,497 2001 324,730.69 221,750 234,940 57,318 3.86 14,849 2002 1,312,071.23 866,459 917,997 262,867 4.26 61,706 2004 604,481.13 368,920 390,864 153,169 5.15 29,742 2005 1,838,613.04 1,069,383 1,132,991 521,761 5.66 92,184 2006 1,646,434.12 906,678 960,608 521,183 6.21 83,926 2007 267,683.93 138,377 146,608 94,308 6.81 13,848 2008 382,291.75 183,427 194,337 149,726 7.47 20,044 2009 204,614.55 90,005 95,359 88,794 8.18 10,855 2010 183,517.22 72,775 77,104 88,061 8.95 9,839 2011 1,400,412.23 490,763 519,954 740,417 9.77 75,785 2012 412,402.37 124,109 131,491 239,671 10.65 22,504 2013 786,897.44 196,089 207,752 500,456 11.57 43,255 2014 1,734,940.71 339,615 359,815 1,201,632 12.52 95,977 2015 730,968.26 102,378 108,468 549,403 13.51 40,666 2016 281,700.57 23,768 25,182 228,349 14.50 15,748 2017 910,696.79 25,613 27,136 792,491 15.50 51,128 14,302,583.06 6,207,202 6,574,443 6,297,882 725,356 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.7 5.07 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1193 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S1 NET SALVAGE PERCENT.. +10 1947 881.58 793 793 1948 164.83 148 148 1949 1,915.91 1,724 1,724 1955 1,810.63 1,584 1,630 1959 1,004.08 848 898 6 2.03 3 1962 5,232.19 4,298 4,553 156 2.88 54 1963 6,253.62 5,086 5,388 240 3.18 75 1964 1,114.64 898 951 52 3.47 15 1965 2,612.50 2,083 2,207 144 3.77 38 1966 9,979.90 7,874 8,341 641 4.07 157 1967 4,380.00 3,419 3,622 320 4.38 73 1968 1,905.75 1,471 1,558 157 4.69 33 1969 1,910.00 1,459 1,546 173 5.00 35 1971 11,608.00 8,662 9,176 1,271 5.64 225 1973 2,977.00 2,167 2,296 383 6.31 61 1974 3,244.78 2,333 2,471 449 6.64 68 1975 7,611.12 5,399 5,719 1,131 6.99 162 1976 3,525.00 2,467 2,613 560 7.34 76 1978 6,902.64 4,695 4,974 1,238 8.06 154 1979 1,199.37 804 852 227 8.43 27 1980 11,895.00 7,851 8,317 2,388 8.80 271 1983 33,387.42 20,961 22,205 7,844 9.98 786 1984 16,425.48 10,129 10,730 4,053 10.39 390 1988 913.10 520 551 271 12.11 22 1989 11,617.57 6,473 6,857 3,599 12.57 286 1990 20,449.88 11,132 11,793 6,612 13.04 507 1991 42,557.27 22,609 23,951 14,351 13.52 1,061 1992 146,448.32 75,846 80,347 51,456 14.01 3,673 1993 33,193.66 16,730 17,723 12,151 14.52 837 1994 227,346.08 111,358 117,966 86,645 15.04 5,761 1995 253,961.95 120,655 127,815 100,751 15.58 6,467 1996 132,778.44 61,090 64,715 54,786 16.13 3,397 1997 248,904.95 110,717 117,287 106,727 16.69 6,395 1998 140,296.88 60,149 63,718 62,549 17.28 3,620 1999 44,023.82 18,154 19,231 20,390 17.88 1,140 2002 56,533.60 20,352 21,560 29,320 19.80 1,481 2003 21,310.42 7,276 7,708 11,471 20.48 560 2004 52,163.13 16,801 17,798 29,149 21.19 1,376 2005 23,367.55 7,068 7,487 13,544 21.91 618 2006 599,444.96 169,042 179,073 360,427 22.66 15,906 2007 251,419.72 65,553 69,443 156,835 23.44 6,691 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1194 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S1 NET SALVAGE PERCENT.. +10 2008 36,644.56 8,755 9,275 23,705 24.24 978 2009 28,102.81 6,086 6,447 18,846 25.06 752 2010 132,422.92 25,606 27,125 92,056 25.91 3,553 2011 644,702.11 109,188 115,667 464,565 26.79 17,341 2013 26,813.46 3,210 3,401 20,731 28.61 725 2015 109,593.10 7,412 7,852 90,782 30.52 2,975 2016 11,637.06 473 501 9,972 31.51 316 2017 111,388.71 1,519 1,609 98,641 32.50 3,035 3,545,977.47 1,160,927 1,229,612 1,961,768 92,176 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 21.3 2.60 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1195 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. +10 2000 77,089.90 67,230 69,381 2001 176,397.92 151,614 158,758 2002 523,602.66 442,497 469,079 2,163 0.61 2,163 2004 109,020.46 88,503 93,820 4,298 0.98 4,298 2005 176,603.47 139,711 148,104 10,839 1.21 8,958 2007 199,478.11 147,394 156,248 23,282 1.79 13,007 2008 111,496.90 78,472 83,186 17,161 2.18 7,872 2009 562,450.19 372,567 394,948 111,257 2.64 42,143 2011 3,921,933.32 2,160,201 2,289,971 1,239,769 3.88 319,528 2013 83,760.21 33,471 35,482 39,902 5.56 7,177 2014 432,056.64 135,709 143,861 244,990 6.51 37,633 2015 618,773.46 139,224 147,588 409,308 7.50 54,574 2016 913,758.42 123,357 130,767 691,616 8.50 81,367 2017 3,476,814.01 156,457 165,856 2,963,277 9.50 311,924 11,383,235.67 4,236,407 4,487,049 5,757,863 890,644 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.5 7.82 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1196 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP OREGON PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L1 NET SALVAGE PERCENT.. +15 1973 49,212.50 38,824 41,121 710 1.15 617 1979 23,081.01 16,946 17,949 1,670 2.18 766 1981 31,606.16 22,583 23,919 2,946 2.55 1,155 1988 93,242.95 59,591 63,117 16,140 3.97 4,065 1990 70,879.83 43,642 46,224 14,024 4.41 3,180 1991 575,477.40 346,997 367,527 121,629 4.65 26,157 1992 134,184.86 79,270 83,960 30,097 4.88 6,167 1993 482,902.13 278,863 295,362 115,105 5.13 22,438 1994 1,065,607.84 601,203 636,772 268,995 5.38 49,999 1995 227,125.16 125,124 132,527 60,529 5.63 10,751 1996 377,951.70 202,795 214,793 106,466 5.90 18,045 1997 887,993.95 463,731 491,167 263,628 6.17 42,727 1998 585,717.92 297,163 314,744 183,116 6.45 28,390 1999 67,108.50 33,049 35,004 22,038 6.73 3,275 2000 407,017.92 193,955 205,430 140,535 7.03 19,991 2001 172,790.12 79,494 84,197 62,675 7.34 8,539 2002 1,655,227.70 734,256 777,697 629,247 7.65 82,255 2003 72,937.26 31,076 32,915 29,082 7.98 3,644 2004 592,953.46 242,237 256,569 247,441 8.31 29,776 2005 2,270,645.46 885,410 937,794 992,255 8.66 114,579 2006 2,942,074.91 1,090,958 1,155,503 1,345,261 9.02 149,142 2007 3,188,550.51 1,119,666 1,185,909 1,524,359 9.39 162,339 2008 1,013,303.49 334,833 354,643 506,665 9.78 51,806 2009 561,827.90 173,710 183,987 293,567 10.18 28,838 2010 3,595,261.69 1,027,571 1,088,366 1,967,606 10.62 185,274 2011 2,813,043.65 729,282 772,429 1,618,658 11.12 145,563 2012 268,508.62 61,764 65,418 162,814 11.67 13,951 2013 411,421.29 80,870 85,655 264,053 12.30 21,468 2014 1,606,217.36 255,144 270,239 1,095,046 13.01 84,170 2015 1,762,467.52 206,917 219,159 1,278,938 13.79 92,744 2017 334,851.26 8,362 8,857 275,767 15.53 17,757 28,341,192.03 9,865,286 10,448,953 13,641,060 1,429,568 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.5 5.04 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1197 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming :$6+,1*7213523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1198 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP WASHINGTON PROPERTY ACCOUNT 360.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1,728.27 1,428 1,615 113 9.56 12 1960 1,484.22 1,215 1,374 110 9.98 11 1961 3,045.42 2,469 2,792 253 10.41 24 1962 2,862.93 2,298 2,599 264 10.86 24 1963 5,628.28 4,469 5,054 574 11.33 51 1964 2,577.71 2,024 2,289 289 11.82 24 1965 4,142.36 3,214 3,635 507 12.33 41 1966 3,012.36 2,309 2,611 401 12.85 31 1967 2,925.26 2,213 2,503 422 13.39 32 1968 2,793.09 2,085 2,358 435 13.94 31 1969 4,347.96 3,201 3,620 728 14.51 50 1970 2,727.44 1,979 2,238 489 15.10 32 1971 6,412.39 4,581 5,180 1,232 15.71 78 1972 5,973.45 4,201 4,751 1,222 16.32 75 1973 11,506.95 7,959 9,001 2,506 16.96 148 1974 14,775.71 10,045 11,359 3,417 17.61 194 1975 15,085.53 10,074 11,392 3,694 18.27 202 1976 1,131.84 742 839 293 18.94 15 1978 1,049.62 662 749 301 20.33 15 1979 3,049.80 1,883 2,129 921 21.04 44 1980 6,191.62 3,741 4,231 1,961 21.77 90 1981 8,292.54 4,900 5,541 2,752 22.50 122 1982 4,820.97 2,783 3,147 1,674 23.25 72 1983 2,673.49 1,506 1,703 970 24.01 40 1986 79,818.40 41,593 47,036 32,782 26.34 1,245 1989 3,493.74 1,667 1,885 1,609 28.76 56 1991 1,356.39 606 685 671 30.42 22 1995 4,658.14 1,792 2,027 2,631 33.84 78 1996 2,496.86 921 1,042 1,455 34.72 42 1997 4,832.71 1,705 1,928 2,905 35.60 82 1998 3,808.15 1,282 1,450 2,358 36.49 65 1999 8,779.98 2,811 3,179 5,601 37.39 150 2008 11,653.55 1,956 2,212 9,442 45.77 206 2009 6,627.34 998 1,129 5,498 46.72 118 2010 654.30 87 98 556 47.69 12 2011 2,399.85 277 313 2,087 48.65 43 2012 7,637.13 747 845 6,792 49.62 137 2013 23,058.86 1,849 2,091 20,968 50.59 414 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1199 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 360.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 2014 129,827.53 8,096 9,155 120,673 51.57 2,340 2015 2,035.62 91 103 1,933 52.54 37 2016 46,869.58 1,261 1,426 45,444 53.52 849 458,247.34 149,720 169,314 288,933 7,354 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39.3 1.60 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1200 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1913 120.17 122 126 1927 2,221.91 2,109 2,333 1929 2,207.24 2,073 2,318 1931 233.14 217 245 1941 26.39 23 26 2 10.01 1947 1,521.87 1,275 1,442 156 12.14 13 1948 1,098.61 913 1,033 121 12.52 10 1950 2,142.22 1,750 1,979 270 13.31 20 1951 3,025.68 2,451 2,772 405 13.71 30 1952 6,462.86 5,188 5,867 919 14.13 65 1953 10,143.46 8,066 9,122 1,529 14.56 105 1954 10,142.37 7,989 9,035 1,614 14.99 108 1955 1,999.88 1,560 1,764 336 15.44 22 1956 20,947.63 16,166 18,283 3,712 15.90 233 1957 3,298.56 2,519 2,849 614 16.36 38 1958 17,998.15 13,594 15,374 3,524 16.84 209 1959 10,723.10 8,009 9,058 2,201 17.32 127 1960 5,384.39 3,974 4,494 1,160 17.82 65 1961 4,312.98 3,146 3,558 971 18.32 53 1962 7,275.25 5,240 5,926 1,713 18.84 91 1963 7,250.32 5,156 5,831 1,782 19.36 92 1964 16,253.00 11,405 12,899 4,167 19.90 209 1966 3,001.80 2,049 2,317 835 21.00 40 1968 16,653.75 11,034 12,479 5,007 22.14 226 1969 11,376.09 7,422 8,394 3,551 22.72 156 1972 6,624.05 4,112 4,651 2,304 24.53 94 1974 27.85 17 19 10 25.78 1975 179.55 106 120 69 26.41 3 1976 12,116.88 6,985 7,900 4,823 27.06 178 1977 5,458.43 3,084 3,488 2,243 27.71 81 1978 25,293.83 13,996 15,829 10,730 28.38 378 1980 71,459.79 37,854 42,811 32,222 29.73 1,084 1981 8,724.50 4,516 5,107 4,054 30.42 133 1982 1,719.35 869 983 822 31.11 26 1983 5,324.55 2,627 2,971 2,620 31.81 82 1984 1,063.04 511 578 538 32.52 17 1985 6,561.76 3,073 3,475 3,415 33.24 103 1986 131,983.61 60,121 67,995 70,588 33.97 2,078 1987 13,588.09 6,016 6,804 7,463 34.70 215 1988 28,368.90 12,193 13,790 15,997 35.44 451 1989 57,865.07 24,111 27,269 33,489 36.19 925 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1201 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1990 78,508.57 31,682 35,831 46,603 36.94 1,262 1992 379,999.09 143,173 161,923 237,076 38.47 6,163 1993 9,455.98 3,434 3,884 6,045 39.25 154 1994 256,725.90 89,718 101,468 168,094 40.03 4,199 1995 42,176.47 14,164 16,019 28,266 40.81 693 1996 561,484.76 180,700 204,365 385,194 41.61 9,257 1997 15,578.45 4,795 5,423 10,934 42.41 258 1998 58,874.03 17,298 19,563 42,255 43.21 978 2001 4,024.22 1,009 1,141 3,084 45.67 68 2002 23,321.55 5,514 6,236 18,252 46.49 393 2003 139,034.90 30,828 34,865 111,122 47.33 2,348 2004 6,945.90 1,438 1,626 5,667 48.17 118 2005 38,854.00 7,473 8,452 32,345 49.01 660 2007 8,747.12 1,421 1,607 7,577 50.72 149 2008 1,142.02 168 190 1,009 51.58 20 2009 1,704.75 225 254 1,536 52.45 29 2010 1,191.30 139 157 1,094 53.32 21 2011 156,242.21 15,859 17,936 146,118 54.20 2,696 2012 102,220.06 8,801 9,954 97,377 55.08 1,768 2013 20,000.67 1,414 1,599 19,402 55.96 347 2014 1,406,118.87 77,512 87,664 1,388,761 56.85 24,429 2015 820,405.90 32,303 36,534 824,892 57.75 14,284 2016 158,156.03 3,765 4,258 161,806 58.64 2,759 2017 28,978.51 228 258 30,169 59.55 507 4,862,071.33 976,702 1,104,521 4,000,654 81,320 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 49.2 1.67 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1202 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 54-R1 NET SALVAGE PERCENT.. -25 1930 57.58 63 71 1 6.64 1945 160.87 157 178 23 11.84 2 1946 9,114.00 8,812 9,965 1,428 12.23 117 1947 11,576.07 11,088 12,539 1,931 12.62 153 1948 18,805.02 17,843 20,178 3,328 13.01 256 1949 50,622.52 47,564 53,789 9,489 13.41 708 1950 26,375.78 24,538 27,749 5,221 13.81 378 1951 197,730.26 182,077 205,905 41,258 14.22 2,901 1952 110,779.52 100,933 114,142 24,332 14.64 1,662 1953 443,432.18 399,704 452,012 102,278 15.06 6,791 1954 307,364.37 273,996 309,853 74,352 15.49 4,800 1955 80,430.01 70,898 80,176 20,362 15.92 1,279 1956 291,334.83 253,840 287,059 77,110 16.36 4,713 1957 305,449.27 263,026 297,448 84,364 16.80 5,022 1958 111,191.48 94,591 106,970 32,019 17.25 1,856 1959 34,207.82 28,736 32,497 10,263 17.71 580 1960 205,198.48 170,192 192,465 64,033 18.17 3,524 1961 122,895.22 100,591 113,755 39,864 18.64 2,139 1962 241,486.37 195,033 220,557 81,301 19.11 4,254 1963 198,421.29 158,048 178,731 69,296 19.59 3,537 1964 124,842.34 98,025 110,853 45,200 20.08 2,251 1965 51,454.99 39,818 45,029 19,290 20.57 938 1966 205,259.36 156,462 176,938 79,636 21.07 3,780 1967 301,031.85 225,985 255,559 120,731 21.57 5,597 1968 155,274.84 114,731 129,746 64,348 22.08 2,914 1969 197,963.66 143,890 162,721 84,734 22.60 3,749 1970 57,560.36 41,132 46,515 25,435 23.13 1,100 1971 4,164.44 2,925 3,308 1,898 23.66 80 1972 243,395.18 167,955 189,935 114,309 24.19 4,725 1973 150,800.92 102,139 115,506 72,995 24.74 2,950 1974 151,125.38 100,436 113,580 75,327 25.29 2,979 1975 90,868.85 59,233 66,985 46,601 25.84 1,803 1976 529,766.60 338,342 382,620 279,588 26.41 10,586 1977 322,930.75 201,981 228,414 175,249 26.98 6,496 1978 604,993.61 370,415 418,890 337,352 27.55 12,245 1979 237,603.84 142,286 160,907 136,098 28.13 4,838 1980 1,805,415.82 1,056,507 1,194,770 1,062,000 28.72 36,978 1981 402,198.68 229,776 259,846 242,902 29.32 8,285 1982 1,178,531.93 656,928 742,899 730,266 29.92 24,407 1983 162,555.98 88,351 99,913 103,282 30.52 3,384 1984 16,773.10 8,876 10,038 10,928 31.14 351 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1203 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 54-R1 NET SALVAGE PERCENT.. -25 1985 257,182.22 132,462 149,797 171,681 31.75 5,407 1986 775,120.10 387,919 438,685 530,215 32.38 16,375 1987 78,390.27 38,088 43,072 54,916 33.01 1,664 1988 154,081.97 72,619 82,122 110,480 33.64 3,284 1989 527,806.46 240,937 272,468 387,290 34.28 11,298 1990 2,112,723.88 933,111 1,055,225 1,585,680 34.92 45,409 1991 3,838,033.55 1,637,401 1,851,684 2,945,858 35.57 82,819 1992 3,534,994.84 1,454,916 1,645,318 2,773,426 36.22 76,572 1993 1,279,612.19 507,110 573,474 1,026,041 36.88 27,821 1994 2,563,005.08 976,537 1,104,334 2,099,422 37.54 55,925 1995 1,381,160.06 505,142 571,249 1,155,201 38.20 30,241 1996 3,448,571.89 1,207,819 1,365,883 2,944,832 38.87 75,761 1997 2,074,221.95 694,294 785,155 1,807,622 39.54 45,716 1998 2,142,118.83 683,309 772,732 1,904,917 40.22 47,362 1999 412,915.66 125,310 141,709 374,436 40.89 9,157 2000 454,736.67 130,845 147,968 420,453 41.57 10,114 2001 612,194.47 166,371 188,144 577,099 42.26 13,656 2002 644,983.39 165,124 186,733 619,496 42.94 14,427 2003 1,327,177.11 318,589 360,282 1,298,689 43.63 29,766 2004 796,225.07 178,414 201,763 793,518 44.32 17,904 2005 1,127,886.24 234,459 265,142 1,144,716 45.02 25,427 2006 786,933.61 150,826 170,564 813,103 45.72 17,784 2007 445,010.30 78,083 88,302 467,961 46.42 10,081 2008 3,065,149.88 488,163 552,048 3,279,389 47.12 69,597 2009 350,493.96 50,059 56,610 381,507 47.83 7,976 2010 1,104,462.90 139,590 157,858 1,222,721 48.54 25,190 2011 612,261.77 67,180 75,972 689,355 49.26 13,994 2012 1,212,259.60 113,089 127,889 1,387,436 49.97 27,765 2013 1,537,245.32 117,426 132,793 1,788,764 50.70 35,281 2014 8,994,294.90 537,184 607,484 10,635,385 51.42 206,834 2015 8,408,256.03 360,084 407,207 10,103,113 52.15 193,732 2016 4,261,981.04 109,533 123,867 5,203,609 52.89 98,385 2017 2,371,879.34 20,309 22,967 2,941,882 53.63 54,855 72,454,515.97 19,770,225 22,357,511 68,210,634 1,592,687 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.8 2.20 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1204 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1954 1,073,828.71 1,599,811 1,809,175 338,482 14.03 24,126 1955 147,043.65 216,983 245,379 48,708 14.42 3,378 1956 154,393.71 225,526 255,040 53,747 14.83 3,624 1957 137,706.65 199,099 225,155 50,258 15.24 3,298 1958 107,291.02 153,484 173,570 41,012 15.66 2,619 1959 116,985.46 165,481 187,137 46,834 16.10 2,909 1960 155,876.05 217,999 246,528 65,224 16.54 3,943 1961 172,747.07 238,768 270,015 75,479 16.99 4,443 1962 165,083.31 225,415 254,915 75,252 17.45 4,312 1963 241,393.30 325,485 368,080 114,707 17.92 6,401 1964 241,187.47 320,996 363,004 119,371 18.40 6,488 1965 235,579.45 309,424 349,918 121,241 18.88 6,422 1966 274,704.02 355,819 402,384 147,024 19.38 7,586 1967 257,970.92 329,357 372,459 143,483 19.89 7,214 1968 298,055.86 374,901 423,963 172,149 20.41 8,435 1969 303,376.50 375,853 425,040 181,713 20.93 8,682 1970 366,836.52 447,276 505,810 227,863 21.47 10,613 1971 364,130.89 436,695 493,844 234,418 22.02 10,646 1972 344,704.14 406,503 459,701 229,707 22.57 10,178 1973 459,409.42 532,410 602,085 316,734 23.13 13,694 1974 447,115.87 508,898 575,496 318,736 23.70 13,449 1975 386,059.01 431,120 487,540 284,578 24.29 11,716 1976 487,700.85 534,169 604,075 371,327 24.88 14,925 1977 621,080.30 666,928 754,207 487,954 25.47 19,158 1978 735,024.60 772,981 874,139 595,910 26.08 22,849 1979 808,002.24 831,806 940,663 675,341 26.69 25,303 1980 1,156,514.47 1,164,078 1,316,418 996,611 27.32 36,479 1981 877,806.97 863,446 976,443 779,171 27.95 27,877 1982 1,084,710.54 1,041,713 1,178,040 991,381 28.59 34,676 1983 809,673.68 758,745 858,040 761,307 29.23 26,045 1984 948,599.28 866,166 979,519 917,680 29.89 30,702 1985 1,017,181.26 904,376 1,022,730 1,011,633 30.55 33,114 1986 881,555.99 762,634 862,438 900,674 31.21 28,859 1987 1,223,494.12 1,028,176 1,162,731 1,284,257 31.89 40,271 1988 1,134,239.17 925,131 1,046,201 1,222,277 32.57 37,528 1989 1,148,714.28 908,105 1,026,947 1,270,482 33.26 38,198 1990 634,668.10 485,813 549,390 719,946 33.95 21,206 1991 2,595,531.94 1,920,694 2,172,051 3,019,013 34.65 87,129 1992 2,423,924.65 1,731,119 1,957,667 2,890,182 35.36 81,736 1993 4,002,408.29 2,755,098 3,115,652 4,889,165 36.07 135,547 1994 4,397,673.20 2,912,051 3,293,145 5,502,201 36.79 149,557 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1205 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1995 4,941,248.99 3,142,634 3,553,904 6,328,594 37.51 168,718 1996 4,344,044.44 2,647,521 2,993,996 5,694,093 38.24 148,904 1997 6,133,087.12 3,572,769 4,040,329 8,225,845 38.98 211,027 1998 3,847,532.02 2,139,228 2,419,184 5,275,880 39.71 132,860 1999 3,258,227.55 1,722,690 1,948,135 4,568,320 40.46 112,910 2000 3,315,642.49 1,662,662 1,880,251 4,751,034 41.21 115,288 2001 2,816,482.63 1,335,520 1,510,297 4,122,668 41.96 98,252 2002 3,081,967.13 1,376,222 1,556,325 4,607,609 42.72 107,856 2003 3,298,605.20 1,381,786 1,562,617 5,034,593 43.48 115,791 2004 2,007,232.70 785,390 888,172 3,126,293 44.24 70,667 2005 3,612,553.21 1,312,368 1,484,115 5,740,991 45.01 127,549 2006 2,576,196.97 862,768 975,677 4,176,717 45.79 91,215 2007 3,040,311.05 931,977 1,053,943 5,026,679 46.57 107,938 2008 3,182,838.79 885,402 1,001,273 5,364,405 47.35 113,293 2009 2,475,136.61 617,448 698,252 4,252,021 48.14 88,326 2010 2,336,503.09 515,713 583,203 4,089,803 48.93 83,585 2011 2,435,748.97 467,664 528,866 4,342,632 49.72 87,342 2012 1,983,580.56 323,125 365,412 3,601,749 50.52 71,294 2013 2,966,278.14 395,879 447,687 5,484,869 51.33 106,855 2014 2,156,055.25 224,230 253,574 4,058,536 52.14 77,839 2015 3,150,400.30 234,831 265,563 6,035,238 52.95 113,980 2016 3,523,871.40 157,588 178,211 6,869,532 53.77 127,758 2017 3,204,921.26 47,753 54,002 6,355,841 54.59 116,429 107,128,448.80 56,973,700 64,429,722 149,827,176 3,661,011 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.9 3.42 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1206 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1.5 NET SALVAGE PERCENT.. -65 1954 1,449,283.24 1,685,879 1,906,506 484,811 17.70 27,390 1955 175,727.69 202,290 228,763 61,188 18.14 3,373 1956 170,340.81 193,981 219,367 61,695 18.59 3,319 1957 176,425.07 198,677 224,677 66,424 19.05 3,487 1958 103,699.93 115,439 130,546 40,559 19.52 2,078 1959 153,713.01 169,085 191,213 62,413 20.00 3,121 1960 163,050.00 177,158 200,342 68,690 20.49 3,352 1961 183,248.22 196,585 222,312 80,048 20.99 3,814 1962 158,418.97 167,769 189,725 71,666 21.49 3,335 1963 259,783.32 271,472 306,999 121,643 22.00 5,529 1964 306,767.97 316,187 357,566 148,601 22.52 6,599 1965 209,145.11 212,461 240,265 104,824 23.06 4,546 1966 264,511.71 264,848 299,508 136,936 23.59 5,805 1967 279,931.87 276,056 312,183 149,705 24.14 6,202 1968 305,341.34 296,408 335,198 168,615 24.70 6,827 1969 294,225.56 281,088 317,873 167,599 25.26 6,635 1970 353,578.13 332,249 375,730 207,674 25.83 8,040 1971 322,690.10 298,075 337,083 195,356 26.41 7,397 1972 362,618.96 329,077 372,143 226,178 27.00 8,377 1973 528,174.07 470,603 532,190 339,297 27.60 12,293 1974 557,910.26 487,893 551,742 368,810 28.20 13,078 1975 570,667.68 489,473 553,529 388,073 28.81 13,470 1976 732,278.19 615,608 696,171 512,088 29.43 17,400 1977 842,188.03 693,416 784,162 605,448 30.06 20,141 1978 1,035,407.44 834,564 943,782 764,640 30.69 24,915 1979 1,025,058.04 808,176 913,940 777,406 31.33 24,813 1980 1,799,334.43 1,386,477 1,567,922 1,400,980 31.98 43,808 1981 1,668,143.96 1,255,579 1,419,894 1,332,544 32.63 40,838 1982 1,844,215.42 1,354,632 1,531,910 1,511,045 33.29 45,390 1983 849,150.14 608,076 687,654 713,444 33.96 21,008 1984 1,195,638.05 834,160 943,325 1,029,478 34.63 29,728 1985 1,093,502.46 742,461 839,625 964,654 35.31 27,320 1986 1,031,423.05 680,739 769,826 932,022 36.00 25,890 1987 1,089,521.71 698,411 789,810 1,007,901 36.69 27,471 1988 1,061,517.46 660,019 746,394 1,005,110 37.39 26,882 1989 682,047.03 410,954 464,735 660,643 38.09 17,344 1990 545,763.86 318,177 359,816 540,694 38.80 13,935 1991 1,989,392.01 1,120,973 1,267,672 2,014,825 39.51 50,995 1992 2,030,701.49 1,104,042 1,248,526 2,102,131 40.23 52,253 1993 2,963,861.28 1,551,861 1,754,950 3,135,421 40.96 76,548 1994 2,163,955.55 1,090,189 1,232,860 2,337,667 41.68 56,086 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1207 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1.5 NET SALVAGE PERCENT.. -65 1995 1,594,105.98 770,671 871,527 1,758,748 42.42 41,460 1996 1,891,402.56 875,919 990,549 2,130,265 43.16 49,357 1997 2,462,507.19 1,090,262 1,232,942 2,830,195 43.90 64,469 1998 2,027,074.66 855,668 967,647 2,377,026 44.65 53,237 1999 1,235,906.41 496,210 561,148 1,478,098 45.40 32,557 2000 1,779,371.61 677,708 766,398 2,169,565 46.15 47,011 2001 882,264.02 317,598 359,161 1,096,575 46.91 23,376 2002 1,340,606.22 454,566 514,054 1,697,946 47.67 35,619 2003 1,284,832.49 408,455 461,909 1,658,065 48.44 34,229 2004 803,639.60 238,456 269,662 1,056,343 49.21 21,466 2005 2,173,440.41 598,282 676,578 2,909,599 49.99 58,204 2006 507,640.01 128,991 145,872 691,734 50.76 13,628 2007 1,894,031.98 440,115 497,712 2,627,441 51.55 50,969 2008 1,718,524.12 362,470 409,905 2,425,660 52.33 46,353 2009 782,087.44 147,975 167,340 1,123,104 53.12 21,143 2010 591,179.24 98,842 111,777 863,669 53.92 16,018 2011 1,152,913.61 167,403 189,311 1,712,996 54.72 31,305 2012 1,765,788.93 217,555 246,026 2,667,526 55.52 48,046 2013 1,244,723.89 125,631 142,072 1,911,722 56.33 33,938 2014 2,411,073.20 189,644 214,462 3,763,809 57.14 65,870 2015 3,048,575.96 171,880 194,374 4,835,776 57.95 83,447 2016 3,380,615.83 114,349 129,314 5,448,702 58.77 92,712 2017 2,138,280.73 24,097 27,250 3,500,913 59.59 58,750 71,102,938.71 33,174,014 37,515,424 79,804,425 1,823,996 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.8 2.57 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1208 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 366 UNDERGOUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -40 1967 779.07 825 933 158 13.39 12 1968 1,922.69 2,010 2,273 419 13.94 30 1969 12,439.50 12,821 14,499 2,916 14.51 201 1970 19,200.86 19,501 22,053 4,828 15.10 320 1971 80,356.67 80,365 90,882 21,617 15.71 1,376 1972 16,771.28 16,513 18,674 4,806 16.32 294 1973 23,900.18 23,142 26,171 7,289 16.96 430 1974 38,542.40 36,683 41,484 12,475 17.61 708 1975 40,059.33 37,453 42,354 13,729 18.27 751 1976 68,560.39 62,931 71,167 24,818 18.94 1,310 1977 62,079.62 55,892 63,206 23,705 19.63 1,208 1978 117,193.81 103,424 116,959 47,112 20.33 2,317 1979 100,599.90 86,962 98,343 42,497 21.04 2,020 1980 118,034.03 99,839 112,905 52,343 21.77 2,404 1981 117,067.17 96,847 109,521 54,373 22.50 2,417 1982 116,007.09 93,754 106,023 56,387 23.25 2,425 1983 137,653.63 108,585 122,795 69,920 24.01 2,912 1984 137,728.14 105,981 119,850 72,969 24.77 2,946 1985 257,271.20 192,858 218,097 142,083 25.55 5,561 1986 213,971.32 156,098 176,526 123,034 26.34 4,671 1987 252,014.95 178,721 202,110 150,711 27.14 5,553 1988 187,405.14 129,085 145,978 116,389 27.94 4,166 1989 282,701.66 188,824 213,535 182,247 28.76 6,337 1990 366,103.92 236,796 267,785 244,760 29.59 8,272 1991 714,787.61 447,224 505,751 494,952 30.42 16,271 1992 584,628.69 353,289 399,523 418,957 31.26 13,402 1993 1,321,714.75 770,100 870,881 979,520 32.11 30,505 1994 1,770,862.02 993,046 1,123,004 1,356,203 32.97 41,134 1995 916,535.64 493,666 558,271 724,879 33.84 21,421 1996 731,166.75 377,444 426,839 596,794 34.72 17,189 1997 518,201.46 255,899 289,388 436,094 35.60 12,250 1998 642,842.10 302,888 342,526 557,453 36.49 15,277 1999 135,762.44 60,856 68,820 121,247 37.39 3,243 2000 268,980.01 114,342 129,306 247,266 38.30 6,456 2001 1,019,966.10 409,951 463,601 964,352 39.21 24,595 2002 251,522.09 95,202 107,661 244,470 40.13 6,092 2003 220,783.54 78,341 88,593 220,504 41.06 5,370 2004 475,025.31 157,314 177,901 487,134 41.99 11,601 2005 993,681.43 305,289 345,242 1,045,912 42.93 24,363 2006 182,300.48 51,646 58,405 196,816 43.87 4,486 2007 445,207.21 115,477 130,589 492,701 44.81 10,995 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1209 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 366 UNDERGOUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -40 2008 556,675.34 130,790 147,906 631,439 45.77 13,796 2009 470,964.94 99,265 112,256 547,095 46.72 11,710 2010 546,481.84 101,686 114,993 650,082 47.69 13,631 2011 587,146.39 94,900 107,320 714,685 48.65 14,690 2012 299,424.14 41,006 46,372 372,822 49.62 7,514 2013 144,387.77 16,208 18,329 183,814 50.59 3,633 2014 651,190.00 56,851 64,291 847,375 51.57 16,432 2015 292,643.72 18,326 20,724 388,977 52.54 7,403 2016 306,922.81 11,563 13,077 416,615 53.52 7,784 2017 598,625.51 7,467 8,444 829,632 54.51 15,220 18,416,794.04 8,085,946 9,144,136 16,639,376 435,104 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.2 2.36 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1210 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -35 1965 19,757.65 20,693 23,401 3,272 12.33 265 1966 14,254.32 14,747 16,677 2,566 12.85 200 1967 18,438.88 18,832 21,297 3,595 13.39 268 1968 18,329.52 18,473 20,891 3,854 13.94 276 1969 27,321.44 27,153 30,706 6,178 14.51 426 1970 18,976.67 18,585 21,017 4,602 15.10 305 1971 133,260.59 128,515 145,333 34,569 15.71 2,200 1972 79,238.09 75,230 85,075 21,896 16.32 1,342 1973 127,714.73 119,249 134,855 37,560 16.96 2,215 1974 85,531.54 78,497 88,770 26,698 17.61 1,516 1975 105,318.58 94,951 107,377 34,803 18.27 1,905 1976 223,132.21 197,497 223,343 77,885 18.94 4,112 1977 267,368.54 232,122 262,499 98,449 19.63 5,015 1978 359,129.78 305,614 345,609 139,216 20.33 6,848 1979 332,578.30 277,223 313,503 135,478 21.04 6,439 1980 285,288.05 232,693 263,145 121,994 21.77 5,604 1981 283,416.26 226,089 255,677 126,935 22.50 5,642 1982 175,984.11 137,147 155,095 82,484 23.25 3,548 1983 208,263.73 158,417 179,149 102,007 24.01 4,249 1984 204,683.62 151,878 171,754 104,569 24.77 4,222 1985 250,245.97 180,892 204,565 133,267 25.55 5,216 1986 187,203.58 131,692 148,926 103,799 26.34 3,941 1987 196,666.33 134,489 152,089 113,411 27.14 4,179 1988 193,261.15 128,364 145,163 115,740 27.94 4,142 1989 243,356.92 156,739 177,251 151,281 28.76 5,260 1990 114,579.64 71,463 80,815 73,868 29.59 2,496 1991 796,052.32 480,281 543,134 531,537 30.42 17,473 1992 789,907.36 460,290 520,527 545,848 31.26 17,462 1993 705,161.15 396,190 448,038 503,930 32.11 15,694 1994 349,104.22 188,775 213,480 257,811 32.97 7,820 1995 1,002,642.72 520,758 588,908 764,660 33.84 22,596 1996 926,613.72 461,255 521,618 729,311 34.72 21,006 1997 1,099,192.76 523,420 591,919 891,991 35.60 25,056 1998 835,305.70 379,515 429,181 698,482 36.49 19,142 1999 491,532.46 212,461 240,265 423,304 37.39 11,321 2000 699,424.18 286,704 324,224 619,999 38.30 16,188 2001 1,014,725.29 393,279 444,747 925,132 39.21 23,594 2002 562,548.07 205,322 232,192 527,248 40.13 13,138 2003 827,486.56 283,131 320,184 796,923 41.06 19,409 2004 1,065,861.70 340,375 384,919 1,053,994 41.99 25,101 2005 1,080,170.79 320,009 361,888 1,096,343 42.93 25,538 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1211 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -35 2006 792,682.27 216,550 244,890 825,231 43.87 18,811 2007 1,178,382.43 294,731 333,302 1,257,514 44.81 28,063 2008 1,023,700.01 231,926 262,278 1,119,717 45.77 24,464 2009 1,120,191.66 227,671 257,466 1,254,793 46.72 26,858 2010 597,538.00 107,215 121,246 685,430 47.69 14,373 2011 1,390,825.85 216,771 245,139 1,632,476 48.65 33,556 2012 354,195.28 46,774 52,895 425,269 49.62 8,571 2013 428,728.06 46,407 52,480 526,303 50.59 10,403 2014 1,083,713.63 91,234 103,174 1,359,839 51.57 26,369 2015 1,077,822.45 65,085 73,602 1,381,458 52.54 26,293 2016 1,302,322.26 47,311 53,503 1,704,632 53.52 31,850 2017 1,342,441.17 16,148 18,261 1,794,035 54.51 32,912 28,111,572.27 10,396,832 11,757,442 26,193,181 644,892 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.6 2.29 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1212 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -25 1927 510.99 639 639 1929 119.68 150 150 1932 265.33 332 332 1936 1,466.17 1,811 1,833 1937 548.38 673 685 1938 321.27 392 402 1939 532.78 647 666 1940 623.83 752 780 1941 546.31 655 683 1942 631.31 752 789 1943 1,905.15 2,254 2,381 1944 4,088.70 4,805 5,111 1945 3,367.30 3,930 4,209 1946 6,243.91 7,238 7,805 1947 12,838.13 14,778 16,048 1948 10,087.84 11,531 12,610 1954 19,662.48 21,520 24,338 240 5.60 43 1956 302.69 326 369 9 6.20 1 1957 1,989.24 2,127 2,405 82 6.51 13 1958 11,651.18 12,357 13,975 589 6.82 86 1959 13,080.33 13,756 15,557 793 7.14 111 1960 39,229.22 40,896 46,250 2,787 7.47 373 1961 37,807.56 39,057 44,171 3,088 7.81 395 1962 35,294.53 36,128 40,858 3,260 8.15 400 1963 114,575.57 116,167 131,376 11,843 8.50 1,393 1964 104,161.10 104,537 118,224 11,977 8.87 1,350 1965 100,447.75 99,779 112,843 12,717 9.24 1,376 1966 107,643.01 105,759 119,606 14,948 9.63 1,552 1967 158,728.51 154,187 174,374 24,037 10.03 2,397 1968 227,142.38 218,057 246,606 37,322 10.44 3,575 1969 270,369.73 256,402 289,972 47,990 10.86 4,419 1970 443,134.19 414,823 469,134 84,784 11.30 7,503 1971 530,561.27 490,033 554,191 109,011 11.75 9,278 1972 613,086.36 558,422 631,534 134,824 12.21 11,042 1973 733,129.26 657,984 744,132 172,280 12.69 13,576 1974 706,790.07 624,723 706,516 176,972 13.18 13,427 1975 616,488.34 536,345 606,567 164,043 13.68 11,991 1976 904,051.41 773,721 875,022 255,042 14.19 17,973 1977 1,231,646.37 1,035,953 1,171,587 367,971 14.72 24,998 1978 1,562,141.14 1,290,504 1,459,465 493,211 15.26 32,321 1979 2,034,454.47 1,649,027 1,864,928 678,140 15.82 42,866 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1213 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -25 1980 1,615,891.47 1,284,189 1,452,323 567,541 16.39 34,627 1981 1,511,155.85 1,176,605 1,330,654 558,291 16.97 32,899 1982 1,967,139.65 1,499,403 1,695,715 763,210 17.56 43,463 1983 1,636,079.19 1,219,779 1,379,480 665,619 18.16 36,653 1984 3,028,492.29 2,205,765 2,494,558 1,291,057 18.78 68,746 1985 2,206,142.51 1,568,209 1,773,529 984,149 19.41 50,703 1986 1,996,969.43 1,384,000 1,565,202 931,010 20.05 46,434 1987 2,558,976.83 1,727,309 1,953,460 1,245,261 20.70 60,158 1988 2,330,192.11 1,529,509 1,729,762 1,182,978 21.37 55,357 1989 2,371,477.22 1,512,469 1,710,491 1,253,856 22.04 56,890 1990 2,815,191.46 1,741,513 1,969,523 1,549,466 22.73 68,168 1991 3,394,372.84 2,034,757 2,301,161 1,941,805 23.42 82,912 1992 2,994,046.02 1,735,723 1,962,975 1,779,583 24.13 73,750 1993 2,478,804.77 1,388,131 1,569,874 1,528,632 24.84 61,539 1994 3,684,361.41 1,988,542 2,248,895 2,356,557 25.57 92,161 1995 2,759,530.57 1,433,438 1,621,113 1,828,300 26.30 69,517 1996 2,566,334.59 1,279,607 1,447,142 1,760,776 27.05 65,093 1997 2,024,003.96 967,018 1,093,626 1,436,379 27.80 51,668 1998 985,302.77 449,680 508,555 723,073 28.57 25,309 1999 2,107,268.54 916,662 1,036,677 1,597,409 29.34 54,445 2000 3,041,793.12 1,257,287 1,421,899 2,380,342 30.12 79,029 2001 2,365,366.41 925,775 1,046,984 1,909,724 30.91 61,783 2002 2,250,207.53 830,692 939,452 1,873,307 31.71 59,076 2003 2,483,197.08 861,545 974,344 2,129,652 32.51 65,508 2004 2,688,214.13 872,191 986,384 2,373,884 33.32 71,245 2005 3,462,122.02 1,043,440 1,180,054 3,147,599 34.15 92,170 2006 2,204,937.58 613,717 694,069 2,062,103 34.98 58,951 2007 4,049,056.51 1,033,623 1,168,952 3,892,369 35.81 108,695 2008 4,522,854.53 1,047,776 1,184,958 4,468,610 36.66 121,893 2009 3,666,956.45 762,910 862,795 3,720,901 37.51 99,198 2010 3,226,882.87 595,199 673,126 3,360,478 38.36 87,604 2011 3,263,415.55 523,044 591,524 3,487,745 39.23 88,905 2012 2,768,714.90 376,857 426,198 3,034,696 40.10 75,678 2013 2,958,897.42 330,398 373,656 3,324,966 40.98 81,136 2014 2,829,209.12 246,778 279,088 3,257,423 41.86 77,817 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1214 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -25 2015 3,104,336.68 194,021 219,423 3,660,998 42.75 85,637 2016 3,037,753.77 113,916 128,831 3,668,361 43.65 84,040 2017 2,932,933.23 36,662 41,462 3,624,704 44.55 81,363 112,550,247.62 50,012,068 56,557,037 84,130,772 2,812,679 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.9 2.50 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1215 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -40 1954 66,520.89 61,512 69,562 23,567 20.37 1,157 1955 15,420.89 14,091 15,935 5,654 20.84 271 1956 15,823.13 14,285 16,154 5,998 21.31 281 1957 14,464.11 12,896 14,584 5,666 21.79 260 1958 61,663.33 54,272 61,374 24,955 22.28 1,120 1959 113,129.54 98,276 111,137 47,244 22.77 2,075 1960 125,711.58 107,740 121,840 54,156 23.27 2,327 1961 110,530.21 93,438 105,666 49,076 23.77 2,065 1962 124,025.47 103,371 116,899 56,737 24.28 2,337 1963 162,202.40 133,259 150,698 76,385 24.79 3,081 1964 173,991.03 140,794 159,219 84,368 25.32 3,332 1965 147,022.42 117,186 132,522 73,309 25.84 2,837 1966 121,166.36 95,079 107,522 62,111 26.37 2,355 1967 146,709.12 113,274 128,098 77,295 26.91 2,872 1968 148,837.60 113,007 127,796 80,577 27.46 2,934 1969 144,637.59 107,963 122,092 80,401 28.01 2,870 1970 156,363.08 114,708 129,720 89,188 28.56 3,123 1971 161,610.21 116,446 131,685 94,569 29.12 3,248 1972 170,860.11 120,839 136,653 102,551 29.69 3,454 1973 170,257.91 118,148 133,610 104,751 30.26 3,462 1974 180,109.55 122,547 138,584 113,569 30.84 3,683 1975 182,137.77 121,461 137,356 117,637 31.42 3,744 1976 217,615.02 142,124 160,723 143,938 32.01 4,497 1977 240,957.31 153,996 174,149 163,191 32.61 5,004 1978 267,085.96 166,955 188,804 185,116 33.21 5,574 1979 305,158.63 186,482 210,887 216,335 33.81 6,399 1980 301,171.60 179,690 203,206 218,434 34.43 6,344 1981 325,798.19 189,745 214,577 241,540 35.04 6,893 1982 321,022.02 182,321 206,181 243,250 35.66 6,821 1983 265,379.27 146,818 166,032 205,499 36.29 5,663 1984 249,980.61 134,624 152,242 197,731 36.92 5,356 1985 262,017.85 137,255 155,217 211,608 37.55 5,635 1986 393,675.29 200,341 226,559 324,586 38.19 8,499 1987 217,623.12 107,449 121,511 183,161 38.84 4,716 1988 209,496.56 100,257 113,377 179,918 39.49 4,556 1989 167,034.18 77,404 87,534 146,314 40.14 3,645 1990 291,365.14 130,601 147,692 260,219 40.79 6,379 1991 388,671.22 168,232 190,248 353,892 41.45 8,538 1992 212,268.14 88,558 100,147 197,028 42.12 4,678 1993 226,985.05 91,203 103,139 214,640 42.78 5,017 1994 583,075.70 225,162 254,628 561,678 43.45 12,927 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1216 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -40 1995 359,898.84 133,356 150,808 353,050 44.12 8,002 1996 476,599.84 169,032 191,153 476,087 44.80 10,627 1997 244,946.54 82,988 93,848 249,077 45.48 5,477 1998 595,643.84 192,356 217,529 616,372 46.16 13,353 1999 385,007.72 118,221 133,692 405,319 46.84 8,653 2000 1,491,451.53 434,311 491,149 1,596,883 47.52 33,604 2001 50,429.47 13,873 15,689 54,912 48.21 1,139 2002 452,171.44 117,112 132,438 500,602 48.90 10,237 2003 391,657.42 95,040 107,478 440,842 49.60 8,888 2004 497,162.11 112,638 127,379 568,648 50.29 11,307 2005 747,451.02 157,143 177,708 868,723 50.99 17,037 2006 456,890.25 88,591 100,185 539,461 51.69 10,436 2007 736,602.52 130,628 147,723 883,521 52.40 16,861 2008 730,878.44 117,671 133,070 890,160 53.10 16,764 2009 888,859.73 128,385 145,186 1,099,218 53.81 20,428 2010 882,756.46 112,673 127,418 1,108,441 54.53 20,327 2011 924,416.75 102,461 115,870 1,178,313 55.25 21,327 2012 788,706.55 74,168 83,874 1,020,315 55.97 18,230 2013 669,340.30 51,699 58,465 878,611 56.69 15,499 2014 596,589.17 35,915 40,615 794,610 57.42 13,839 2015 772,964.16 33,363 37,729 1,044,421 58.15 17,961 2016 850,790.68 22,035 24,919 1,166,188 58.89 19,803 2017 708,341.53 6,119 6,920 984,758 59.63 16,514 22,859,131.47 7,433,587 8,406,404 23,596,380 506,342 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.6 2.22 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1217 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1965 1,352.68 1,686 1,907 122 9.31 13 1966 16,842.16 20,734 23,447 1,816 9.86 184 1967 13,134.63 15,962 18,051 1,651 10.44 158 1968 29,230.42 35,037 39,622 4,224 11.05 382 1969 15,331.83 18,114 20,485 2,513 11.68 215 1970 14,658.53 17,055 19,287 2,701 12.34 219 1971 40,776.91 46,708 52,821 8,344 13.00 642 1972 44,297.89 49,920 56,453 9,994 13.68 731 1973 84,890.08 94,043 106,350 20,985 14.38 1,459 1974 106,250.89 115,679 130,818 28,558 15.08 1,894 1975 136,351.37 145,773 164,850 39,677 15.80 2,511 1976 216,020.73 226,644 256,304 67,727 16.53 4,097 1977 299,451.58 308,055 348,369 100,808 17.28 5,834 1978 310,502.03 312,986 353,946 111,807 18.04 6,198 1979 335,401.32 331,041 374,364 128,738 18.81 6,844 1980 214,615.56 207,203 234,319 87,604 19.60 4,470 1981 208,318.21 196,576 222,301 90,176 20.40 4,420 1982 247,628.54 228,200 258,064 113,379 21.21 5,346 1983 263,384.64 236,758 267,742 127,335 22.04 5,777 1984 433,279.59 379,553 429,224 220,695 22.88 9,646 1985 492,701.02 420,188 475,177 263,875 23.73 11,120 1986 449,643.79 372,797 421,584 252,882 24.60 10,280 1987 288,984.36 232,738 263,196 170,281 25.47 6,686 1988 279,971.11 218,684 247,303 172,654 26.36 6,550 1989 273,392.92 206,911 233,989 176,100 27.25 6,462 1990 523,628.43 383,296 433,457 351,986 28.16 12,500 1991 952,441.34 673,286 761,397 667,265 29.08 22,946 1992 439,990.82 299,997 339,257 320,729 30.00 10,691 1993 740,945.62 486,401 550,055 561,363 30.93 18,149 1994 1,291,476.39 814,696 921,314 1,015,901 31.87 31,876 1995 962,988.56 582,517 658,750 785,733 32.82 23,941 1996 1,232,581.47 713,665 807,061 1,041,811 33.77 30,850 1997 1,120,137.62 619,240 700,279 979,927 34.73 28,216 1998 1,326,168.21 698,049 789,401 1,199,851 35.70 33,609 1999 1,017,738.00 508,772 575,354 951,253 36.67 25,941 2000 2,530,870.44 1,198,266 1,355,080 2,441,226 37.64 64,857 2001 529,619.44 236,597 267,560 526,869 38.62 13,642 2002 1,073,736.95 450,970 509,987 1,100,618 39.60 27,793 2003 1,309,386.49 514,942 582,331 1,381,749 40.58 34,050 2004 1,709,032.39 626,429 708,408 1,855,141 41.56 44,638 2005 1,789,535.00 607,619 687,137 1,997,166 42.55 46,937 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1218 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 2006 1,499,293.93 468,589 529,912 1,719,029 43.54 39,482 2007 2,075,231.85 592,562 670,109 2,442,739 44.53 54,856 2008 1,821,060.64 470,325 531,876 2,199,715 45.53 48,314 2009 1,407,425.41 325,495 368,092 1,743,046 46.52 37,469 2010 1,264,639.81 257,987 291,749 1,605,211 47.52 33,780 2011 1,109,174.57 196,324 222,017 1,441,745 48.51 29,721 2012 1,020,298.92 152,769 172,762 1,357,686 49.51 27,422 2013 1,285,351.14 157,404 178,003 1,750,024 50.51 34,647 2014 1,217,077.46 116,182 131,386 1,694,230 51.50 32,898 2015 1,225,874.02 83,574 94,511 1,744,300 52.50 33,225 2016 1,540,908.38 63,031 71,280 2,240,083 53.50 41,871 2017 1,332,676.06 18,171 20,549 1,978,465 54.50 36,302 40,165,702.15 16,756,200 18,949,047 41,299,506 1,022,761 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.4 2.55 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1219 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 1964 9,844.98 10,140 10,140 1965 53,967.78 55,587 55,587 1966 47,730.13 49,162 49,162 1967 56,512.73 58,208 58,208 1968 40,281.31 41,490 41,490 1969 11,307.97 11,647 11,647 1970 12,561.37 12,938 12,938 1971 7,204.10 7,420 7,420 1972 11,139.25 11,473 11,473 1973 17,479.69 18,004 18,004 1974 18,787.75 19,351 19,351 1975 22,834.40 23,519 23,519 1976 48,390.00 49,842 49,842 1977 56,349.84 58,040 58,040 1978 37,818.40 38,953 38,953 1979 34,670.44 35,711 35,711 1980 42,201.62 42,881 43,468 1981 30,350.19 30,620 31,261 1982 21,649.46 21,686 22,299 1983 24,616.52 24,493 25,355 1984 51,416.07 50,787 52,959 1985 49,681.04 48,690 51,171 1986 33,774.81 32,823 34,788 1987 29,937.56 28,847 30,836 1988 8,348.27 7,967 8,599 1999 6,785.10 5,392 6,215 774 4.57 169 2000 11,953.71 9,216 10,622 1,690 5.03 336 2001 30,964.40 23,043 26,559 5,334 5.55 961 2002 54,989.60 39,336 45,337 11,302 6.11 1,850 2003 19,307.53 13,195 15,208 4,679 6.73 695 2004 80,702.75 52,368 60,358 22,766 7.40 3,076 2005 107,807.02 65,847 75,893 35,148 8.14 4,318 2006 102,907.45 58,668 67,619 38,376 8.93 4,297 2007 39,957.90 21,052 24,264 16,893 9.77 1,729 2008 159,883.86 76,906 88,640 76,040 10.66 7,133 2009 31,432.10 13,630 15,710 16,665 11.58 1,439 2010 9,126,767.93 3,506,413 4,041,385 5,359,186 12.54 427,367 2011 255,691.71 85,329 98,348 165,014 13.52 12,205 2012 170,914.60 48,324 55,697 120,345 14.51 8,294 2013 198,952.73 46,107 53,141 151,780 15.50 9,792 2014 299,096.12 53,912 62,137 245,932 16.50 14,905 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1220 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 2015 403,153.97 51,906 59,825 355,424 17.50 20,310 2016 451,614.94 34,887 40,210 424,953 18.50 22,970 2017 379,276.26 9,766 11,256 379,399 19.50 19,456 12,711,015.36 5,005,576 5,660,645 7,431,701 561,302 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.2 4.42 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1221 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 NET SALVAGE PERCENT.. -40 1962 15,584.19 13,840 15,651 6,167 10.97 562 1963 9,777.84 8,588 9,712 3,977 11.18 356 1964 15,594.89 13,551 15,324 6,509 11.38 572 1965 11,678.35 10,033 11,346 5,004 11.59 432 1966 16,056.06 13,629 15,413 7,065 11.81 598 1967 17,556.83 14,731 16,659 7,921 12.02 659 1968 14,083.41 11,672 13,199 6,518 12.24 533 1969 19,307.02 15,794 17,861 9,169 12.47 735 1970 19,991.28 16,149 18,262 9,726 12.69 766 1971 22,647.54 18,051 20,413 11,294 12.92 874 1972 18,388.93 14,460 16,352 9,393 13.15 714 1973 20,485.97 15,879 17,957 10,723 13.39 801 1974 17,051.23 13,026 14,731 9,141 13.63 671 1975 17,503.46 13,176 14,900 9,605 13.87 693 1976 24,700.19 18,304 20,700 13,880 14.12 983 1977 22,532.70 16,435 18,586 12,960 14.37 902 1978 27,433.89 19,690 22,267 16,140 14.62 1,104 1979 34,250.24 24,167 27,330 20,620 14.88 1,386 1980 19,782.13 13,718 15,513 12,182 15.14 805 1981 36,467.65 24,847 28,099 22,956 15.40 1,491 1982 32,036.76 21,424 24,228 20,623 15.67 1,316 1983 11,473.19 7,523 8,507 7,555 15.95 474 1984 2,812.27 1,808 2,045 1,892 16.22 117 1985 229.01 144 163 158 16.51 10 1986 5,099.60 3,144 3,555 3,584 16.79 213 1987 2,681.41 1,617 1,829 1,925 17.08 113 1988 2,885.75 1,700 1,922 2,118 17.38 122 1989 4,131.80 2,376 2,687 3,098 17.68 175 1991 1,247.60 681 770 977 18.30 53 1992 3,188.02 1,695 1,917 2,546 18.61 137 1993 6,022.83 3,111 3,518 4,914 18.93 260 1994 2,013.39 1,009 1,141 1,678 19.26 87 1995 1,859.55 903 1,021 1,582 19.59 81 1996 584.50 275 311 507 19.93 25 1997 1,461.53 664 751 1,295 20.27 64 1998 163.31 71 80 149 20.62 7 1999 8,085.71 3,404 3,850 7,470 20.98 356 2000 4,970.01 2,009 2,272 4,686 21.34 220 2001 313.16 121 137 301 21.70 14 2002 2,484.44 918 1,038 2,440 22.08 111 2003 1,771.73 623 705 1,775 22.46 79 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1222 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 NET SALVAGE PERCENT.. -40 2006 652.02 193 218 695 23.65 29 2007 1,802.87 499 564 1,960 24.07 81 2008 332.48 85 96 369 24.50 15 2009 511.73 121 137 579 24.95 23 2010 1,331.81 285 322 1,543 25.42 61 2014 4,100.17 471 533 5,207 27.54 189 2016 424.83 23 26 569 28.83 20 505,545.28 366,637 414,618 293,145 20,089 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.6 3.97 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1223 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -40 1954 140,486.57 147,118 166,371 30,310 11.34 2,673 1955 3,199.25 3,310 3,743 736 11.74 63 1956 5,108.59 5,221 5,904 1,248 12.15 103 1957 9,483.72 9,571 10,824 2,453 12.56 195 1958 4,574.69 4,559 5,156 1,249 12.97 96 1959 3,970.98 3,905 4,416 1,143 13.39 85 1960 3,383.19 3,283 3,713 1,023 13.81 74 1961 4,876.29 4,668 5,279 1,548 14.23 109 1962 1,167.05 1,102 1,246 388 14.66 26 1963 2,724.68 2,535 2,867 948 15.09 63 1964 19,965.12 18,305 20,701 7,250 15.53 467 1965 7,360.61 6,648 7,518 2,787 15.97 175 1966 12,237.32 10,881 12,305 4,827 16.42 294 1967 10,525.05 9,211 10,416 4,319 16.87 256 1968 12,523.37 10,785 12,196 5,337 17.32 308 1969 35,150.45 29,767 33,663 15,548 17.78 874 1970 15,936.57 13,263 14,999 7,312 18.25 401 1971 15,583.20 12,741 14,408 7,408 18.72 396 1972 8,944.01 7,182 8,122 4,400 19.19 229 1973 50,277.79 39,621 44,806 25,583 19.67 1,301 1974 35,464.43 27,418 31,006 18,644 20.15 925 1975 36,432.25 27,611 31,224 19,781 20.64 958 1976 23,401.32 17,371 19,644 13,118 21.14 621 1977 39,258.35 28,531 32,265 22,697 21.64 1,049 1978 12,976.99 9,229 10,437 7,731 22.14 349 1979 17,919.01 12,454 14,084 11,003 22.66 486 1980 112,177.65 76,186 86,156 70,893 23.17 3,060 1981 137,728.74 91,312 103,262 89,558 23.69 3,780 1982 114,524.89 74,039 83,728 76,607 24.22 3,163 1983 72,640.51 45,764 51,753 49,944 24.75 2,018 1984 20,388.18 12,508 14,145 14,398 25.28 570 1985 53,873.06 32,146 36,353 39,069 25.82 1,513 1986 21,215.16 12,296 13,905 15,796 26.37 599 1987 26,108.77 14,686 16,608 19,944 26.92 741 1988 16,171.37 8,820 9,974 12,666 27.47 461 1989 69,310.17 36,593 41,382 55,652 28.03 1,985 1990 45,309.05 23,132 26,159 37,274 28.59 1,304 1991 111,776.31 55,083 62,292 94,195 29.16 3,230 1992 62,559.87 29,720 33,609 53,975 29.73 1,816 1993 174,917.98 79,997 90,466 154,419 30.30 5,096 1994 151,918.12 66,783 75,523 137,162 30.87 4,443 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1224 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -40 1995 252,471.72 106,430 120,358 233,102 31.45 7,412 1996 147,671.06 59,541 67,333 139,406 32.04 4,351 1997 208,744.18 80,399 90,921 201,321 32.62 6,172 1998 139,942.64 51,331 58,049 137,871 33.21 4,151 1999 51,142.74 17,820 20,152 51,448 33.80 1,522 2000 97,254.65 32,103 36,304 99,853 34.39 2,904 2001 27,538.00 8,585 9,708 28,845 34.98 825 2002 126,466.26 37,062 41,912 135,141 35.58 3,798 2003 176,397.07 48,458 54,800 192,156 36.17 5,313 2004 81,781.57 20,940 23,680 90,814 36.77 2,470 2005 158,063.42 37,522 42,433 178,856 37.37 4,786 2006 84,594.63 18,502 20,923 97,509 37.97 2,568 2007 121,555.56 24,317 27,499 142,679 38.57 3,699 2008 116,444.65 21,084 23,843 139,180 39.18 3,552 2009 139,965.38 22,730 25,705 170,247 39.78 4,280 2010 145,559.51 20,876 23,608 180,175 40.39 4,461 2011 93,912.95 11,687 13,217 118,261 41.00 2,884 2012 91,743.23 9,675 10,941 117,500 41.61 2,824 2013 108,521.83 9,386 10,614 141,317 42.22 3,347 2014 63,460.64 4,265 4,823 84,022 42.84 1,961 2015 113,575.14 5,476 6,193 152,812 43.45 3,517 2016 186,900.87 5,409 6,117 255,544 44.07 5,799 2017 136,374.49 1,315 1,487 189,437 44.69 4,239 4,593,632.87 1,780,268 2,013,248 4,417,838 133,190 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 33.2 2.90 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1225 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -10 1953 245.17 256 270 1965 28,805.16 28,327 31,686 1986 14,560.00 11,239 14,292 1,724 11.93 145 1987 3,076.45 2,325 2,957 427 12.52 34 1988 18,859.91 13,931 17,715 3,031 13.14 231 1989 288,374.45 207,853 264,315 52,897 13.79 3,836 1990 7,322.53 5,143 6,540 1,515 14.46 105 1992 65,945.68 43,705 55,577 16,963 15.90 1,067 1993 374,026.82 240,069 305,282 106,148 16.66 6,371 1994 96,959.32 60,127 76,460 30,195 17.45 1,730 1995 6,918,260.52 4,134,180 5,257,195 2,352,892 18.27 128,784 1996 45,015.09 25,860 32,885 16,632 19.11 870 1997 334,066.42 184,012 233,997 133,476 19.97 6,684 1998 28,556.70 15,031 19,114 12,298 20.86 590 1999 29,590.21 14,834 18,864 13,685 21.77 629 2000 12,193.14 5,801 7,377 6,035 22.70 266 2001 176,581.56 79,444 101,024 93,216 23.64 3,943 2002 21,123.65 8,946 11,376 11,860 24.60 482 2003 1,993,126.15 791,470 1,006,466 1,185,973 25.56 46,400 2004 5,737.15 2,124 2,701 3,610 26.54 136 2005 124,327.47 42,635 54,216 82,544 27.53 2,998 2006 93,184.70 29,444 37,442 65,061 28.51 2,282 2007 27,222.10 7,853 9,986 19,958 29.51 676 2008 65,748.69 17,177 21,843 50,481 30.50 1,655 2009 32,509.02 7,599 9,663 26,097 31.50 828 2010 129,336.48 26,676 33,922 108,348 32.50 3,334 2011 45,956.42 8,215 10,447 40,105 33.50 1,197 2012 25,360.19 3,836 4,878 23,018 34.50 667 2013 1,169,660.16 144,745 184,064 1,102,562 35.50 31,058 2014 724,516.46 69,735 88,678 708,290 36.50 19,405 2015 60,568.14 4,164 5,295 61,330 37.50 1,635 2016 42,524.11 1,754 2,230 44,547 38.50 1,157 2017 63,790.90 877 1,116 69,054 39.50 1,748 13,067,130.92 6,239,387 7,929,873 6,443,971 270,943 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 23.8 2.07 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1226 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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, 2017 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-S2 NET SALVAGE PERCENT.. +10 1992 15,850.49 13,797 14,265 1995 52,684.27 43,792 47,416 1997 6,937.22 5,557 6,243 1998 29,241.30 22,952 26,317 2001 42,974.54 31,328 38,677 2002 72,064.25 51,006 64,858 2003 104,495.17 71,541 92,188 1,858 3.35 555 2004 187,205.11 123,354 158,955 9,530 3.75 2,541 2005 206,046.24 129,941 167,443 17,999 4.19 4,296 2006 231,208.00 138,823 178,888 29,199 4.66 6,266 2007 58,557.41 33,165 42,737 9,965 5.19 1,920 2008 137,575.10 72,787 93,794 30,024 5.77 5,203 2009 237,670.12 115,965 149,433 64,470 6.41 10,058 2010 143,990.02 63,777 82,183 47,408 7.11 6,668 2011 297,086.10 116,881 150,613 116,764 7.88 14,818 2012 74,389.42 25,298 32,599 34,351 8.71 3,944 2013 31,192.02 8,823 11,369 16,704 9.60 1,740 2014 30,663.56 6,820 8,788 18,809 10.54 1,785 2015 74,202.77 11,878 15,306 51,476 11.51 4,472 2017 94,850.63 3,048 3,928 81,438 13.50 6,032 2,128,883.74 1,090,533 1,386,000 529,995 70,298 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.5 3.30 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1227 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 19-S1 NET SALVAGE PERCENT.. +10 1988 66,958.47 52,682 60,263 1994 48,324.96 33,489 42,689 803 4.37 184 1995 46,530.63 31,452 40,092 1,786 4.73 378 1996 44,350.51 29,201 37,223 2,692 5.10 528 1997 152,740.69 97,746 124,598 12,869 5.49 2,344 1998 40,936.10 25,421 32,404 4,438 5.89 753 2001 48,323.20 27,010 34,430 9,061 7.20 1,258 2002 309,216.59 165,953 211,542 66,753 7.67 8,703 2003 8,391.10 4,309 5,493 2,059 8.16 252 2004 276,751.05 135,288 172,453 76,623 8.68 8,828 2005 895,080.03 414,660 528,572 277,000 9.22 30,043 2006 269,126.02 117,411 149,665 92,548 9.79 9,453 2007 429,535.82 175,184 223,310 163,272 10.39 15,714 2008 118,771.12 44,895 57,228 49,666 11.02 4,507 2009 331,799.41 114,891 146,453 152,166 11.69 13,017 2011 630,302.82 174,958 223,021 344,252 13.14 26,199 2012 366,433.25 88,001 112,176 217,614 13.93 15,622 2013 190,872.75 38,336 48,868 122,917 14.76 8,328 2014 229,502.88 36,527 46,561 159,992 15.64 10,230 2015 82,466.75 9,531 12,150 62,070 16.56 3,748 2017 370,216.15 8,770 11,179 322,016 18.50 17,406 4,956,630.30 1,825,715 2,320,370 2,140,597 177,495 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.1 3.58 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1228 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. +10 1954 4,417.09 3,868 3,975 1957 3,975.06 3,369 3,578 1964 943.16 739 849 1978 14,531.94 9,417 12,039 1,040 9.24 113 1991 22,371.77 11,111 14,205 5,930 14.79 401 1992 65,671.63 31,755 40,597 18,507 15.27 1,212 1993 64,097.32 30,120 38,507 19,181 15.77 1,216 1994 14,599.00 6,657 8,511 4,628 16.28 284 1995 26,098.60 11,538 14,751 8,738 16.79 520 1996 6,037.46 2,580 3,298 2,136 17.33 123 1997 26,732.90 11,031 14,103 9,957 17.87 557 2000 28,515.91 10,437 13,343 12,321 19.58 629 2002 17,408.54 5,792 7,405 8,263 20.80 397 2003 8,612.22 2,718 3,475 4,276 21.43 200 2004 17,246.73 5,136 6,566 8,956 22.08 406 2005 33,812.86 9,452 12,084 18,348 22.75 807 2006 146,648.31 38,236 48,883 83,100 23.44 3,545 2007 41,681.77 10,060 12,861 24,653 24.15 1,021 2009 8,343.17 1,677 2,144 5,365 25.63 209 2010 71,986.39 12,958 16,566 48,222 26.40 1,827 2011 100,294.63 15,865 20,282 69,983 27.20 2,573 2012 31,818.65 4,330 5,536 23,101 28.01 825 755,845.11 238,846 303,558 376,703 16,865 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.3 2.23 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1229 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2.5 NET SALVAGE PERCENT.. +10 1998 49,439.01 44,095 44,495 2002 247,185.50 203,780 222,467 2005 179,589.68 137,709 161,631 2009 115,114.18 73,454 100,474 3,129 2.91 1,075 2011 914,146.97 487,058 666,223 156,509 4.08 38,360 2015 168,921.06 37,855 51,780 100,249 7.51 13,349 2017 795,773.61 35,810 48,983 667,213 9.50 70,233 2,470,170.01 1,019,761 1,296,053 927,100 123,017 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.5 4.98 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1230 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WASHINGTON PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. +15 1986 49,208.02 34,410 41,827 1990 27,956.42 18,361 23,349 414 3.41 121 1993 292,983.12 181,796 231,186 17,850 4.05 4,407 1994 34,062.84 20,692 26,314 2,639 4.28 617 1996 186,510.76 108,227 137,630 20,904 4.76 4,392 1998 67,199.01 37,089 47,165 9,954 5.26 1,892 2001 57,408.04 29,148 37,067 11,730 6.04 1,942 2002 825,280.08 406,393 516,802 184,686 6.31 29,269 2004 611,524.90 282,421 359,149 160,647 6.85 23,452 2005 636,318.70 283,416 360,414 180,457 7.14 25,274 2006 698,360.95 298,780 379,952 213,655 7.45 28,679 2007 182,101.93 74,401 94,614 60,173 7.79 7,724 2008 221,586.80 85,637 108,903 79,446 8.18 9,712 2009 948,199.70 343,343 436,622 369,348 8.61 42,898 2010 316,342.10 105,585 134,270 134,621 9.11 14,777 2011 751,989.19 226,274 287,748 351,443 9.69 36,269 2015 397,366.98 52,242 66,436 271,326 12.68 21,398 2017 697,090.50 18,961 24,112 568,415 14.52 39,147 7,001,490.04 2,607,176 3,313,560 2,637,707 291,970 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.0 4.17 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1231 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming :<20,1* 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1232 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP WYOMING PROPERTY ACCOUNT 360.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S4 NET SALVAGE PERCENT.. 0 1965 25,634.18 22,497 25,485 149 6.12 24 1967 5,934.38 5,126 5,807 127 6.81 19 1968 8,678.11 7,432 8,419 259 7.18 36 1969 14,613.36 12,398 14,044 569 7.58 75 1970 17,071.95 14,340 16,244 828 8.00 104 1971 30,680.30 25,495 28,881 1,799 8.45 213 1972 19,242.45 15,806 17,905 1,337 8.93 150 1973 39,363.50 31,940 36,182 3,182 9.43 337 1974 36,608.95 29,309 33,201 3,408 9.97 342 1975 69,215.67 54,639 61,895 7,321 10.53 695 1976 18,362.77 14,275 16,171 2,192 11.13 197 1977 45,654.76 34,917 39,554 6,101 11.76 519 1978 44,339.24 33,325 37,751 6,588 12.42 530 1979 34,880.88 25,735 29,153 5,728 13.11 437 1980 42,295.42 30,588 34,650 7,645 13.84 552 1981 113,099.55 80,074 90,708 22,392 14.60 1,534 1982 83,419.14 57,743 65,411 18,008 15.39 1,170 1983 100,055.67 67,618 76,598 23,458 16.21 1,447 1984 2,781.20 1,832 2,075 706 17.06 41 1986 720,909.54 449,559 509,259 211,651 18.82 11,246 1987 99,892.60 60,455 68,483 31,410 19.74 1,591 1988 28,356.87 16,634 18,843 9,514 20.67 460 1989 12,381.91 7,028 7,961 4,421 21.62 204 1990 11,020.01 6,043 6,846 4,174 22.58 185 1991 18,692.79 9,885 11,198 7,495 23.56 318 1992 5,677.71 2,891 3,275 2,403 24.54 98 1993 13,445.39 6,583 7,457 5,988 25.52 235 1994 1,311,633.71 616,206 698,037 613,597 26.51 23,146 1995 13,398.73 6,027 6,827 6,572 27.51 239 1996 6,499.49 2,795 3,166 3,333 28.50 117 1997 67,591.67 27,713 31,393 36,199 29.50 1,227 1998 70,409.50 27,460 31,107 39,302 30.50 1,289 2000 4,509.86 1,578 1,788 2,722 32.50 84 2002 11,903.56 3,690 4,180 7,724 34.50 224 2008 439,594.28 83,523 94,615 344,979 40.50 8,518 2009 137,617.08 23,395 26,502 111,115 41.50 2,677 2010 68,638.41 10,296 11,663 56,975 42.50 1,341 2011 600,683.64 78,089 88,459 512,225 43.50 11,775 2012 375,045.59 41,255 46,734 328,312 44.50 7,378 2013 205,921.50 18,533 20,994 184,928 45.50 4,064 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1233 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 360.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S4 NET SALVAGE PERCENT.. 0 2014 225,375.19 15,776 17,871 207,504 46.50 4,462 2015 372,078.64 18,604 21,074 351,005 47.50 7,390 2016 298,659.41 8,960 10,150 288,509 48.50 5,949 5,871,868.56 2,108,067 2,388,016 3,483,853 102,639 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 33.9 1.75 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1234 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R2.5 NET SALVAGE PERCENT.. -10 1929 640.70 619 701 4 7.87 1 1930 582.59 561 636 5 8.11 1 1946 673.84 595 674 67 12.83 5 1948 147.78 129 146 17 13.60 1 1949 352.23 304 344 43 14.01 3 1950 1,409.27 1,206 1,366 184 14.43 13 1954 721.39 595 674 120 16.24 7 1956 8,946.17 7,234 8,195 1,646 17.22 96 1957 53,415.58 42,730 48,404 10,353 17.73 584 1958 990.83 784 888 202 18.26 11 1959 30,366.55 23,742 26,895 6,508 18.80 346 1960 4,367.05 3,374 3,822 982 19.35 51 1961 21,491.94 16,400 18,578 5,063 19.91 254 1962 16,375.79 12,338 13,976 4,037 20.48 197 1963 1,526.91 1,135 1,286 394 21.07 19 1964 2,190.79 1,606 1,819 591 21.67 27 1965 33,303.52 24,077 27,274 9,360 22.28 420 1966 2,578.89 1,837 2,081 756 22.90 33 1967 471.98 331 375 144 23.53 6 1969 1,873.86 1,274 1,443 618 24.82 25 1970 256.08 171 194 88 25.48 3 1971 29,464.66 19,367 21,939 10,472 26.16 400 1972 69,390.20 44,811 50,762 25,567 26.84 953 1973 2,763.66 1,752 1,985 1,055 27.53 38 1974 26,479.05 16,481 18,670 10,457 28.22 371 1975 51,190.61 31,247 35,397 20,913 28.93 723 1976 25,316.80 15,150 17,162 10,686 29.64 361 1977 74,905.11 43,898 49,728 32,668 30.37 1,076 1978 16,849.72 9,667 10,951 7,584 31.10 244 1979 7,193.54 4,037 4,573 3,340 31.84 105 1980 376,591.07 206,553 233,983 180,267 32.59 5,531 1981 320,613.46 171,781 194,593 158,082 33.34 4,742 1982 206,658.39 108,065 122,416 104,908 34.10 3,076 1983 12,158.90 6,200 7,023 6,352 34.87 182 1984 10,283.26 5,108 5,786 5,526 35.65 155 1985 5,339.98 2,581 2,924 2,950 36.44 81 1986 89,379.44 42,004 47,582 50,735 37.23 1,363 1987 32,752.31 14,954 16,940 19,088 38.02 502 1988 195,415.42 86,546 98,039 116,918 38.83 3,011 1989 225,472.51 96,765 109,615 138,405 39.64 3,492 1990 27,910.75 11,591 13,130 17,572 40.46 434 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1235 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R2.5 NET SALVAGE PERCENT.. -10 1991 90,312.84 36,253 41,067 58,277 41.28 1,412 1992 516,230.44 199,970 226,526 341,327 42.11 8,106 1993 874,161.45 326,196 369,515 592,063 42.95 13,785 1994 460,746.40 165,381 187,343 319,478 43.79 7,296 1995 494,376.14 170,339 192,960 350,854 44.64 7,860 1996 70,401.19 23,232 26,317 51,124 45.50 1,124 1997 14,640.51 4,618 5,231 10,874 46.36 235 1998 115,931.50 34,883 39,515 88,010 47.22 1,864 1999 94,890.81 27,139 30,743 73,637 48.10 1,531 2000 320,876.17 87,048 98,608 254,356 48.97 5,194 2001 3,444.39 883 1,000 2,789 49.85 56 2002 28,221.32 6,810 7,714 23,329 50.74 460 2003 13,054.09 2,954 3,346 11,013 51.63 213 2004 10,937.27 2,308 2,615 9,416 52.53 179 2005 38,266.19 7,493 8,488 33,605 53.43 629 2006 8,763.54 1,582 1,792 7,848 54.33 144 2007 1,805,833.48 298,260 337,869 1,648,548 55.24 29,843 2008 1,477,613.41 221,295 250,683 1,374,692 56.15 24,482 2009 58,796.61 7,891 8,939 55,737 57.07 977 2010 2,535,575.64 300,808 340,756 2,448,377 57.99 42,221 2011 1,707,276.82 175,950 199,316 1,678,689 58.91 28,496 2012 84,752.19 7,400 8,383 84,844 59.84 1,418 2013 778,692.58 55,745 63,148 793,414 60.77 13,056 2014 1,319,111.07 73,451 83,205 1,367,817 61.71 22,165 2015 1,563,404.32 62,444 70,736 1,649,009 62.64 26,325 2016 502,418.62 12,076 13,680 538,980 63.58 8,477 2017 28,264.50 225 255 30,836 64.53 478 17,005,806.07 3,392,234 3,842,719 14,863,668 276,969 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 53.7 1.63 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1236 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -10 1918 349.55 359 385 1920 119.30 121 131 1922 1,994.76 2,002 2,194 1923 681.45 680 750 1926 3,091.38 3,028 3,401 1928 567.01 548 621 3 6.64 1929 692.90 666 754 8 6.96 1 1930 810.67 774 877 15 7.28 2 1932 17,901.78 16,853 19,091 601 7.93 76 1935 25.57 24 27 1 8.93 1936 43.89 40 45 3 9.28 1938 11,658.13 10,497 11,891 933 9.98 93 1939 6,472.10 5,781 6,549 570 10.34 55 1940 7,030.45 6,229 7,056 677 10.70 63 1941 707.31 622 705 73 11.06 7 1942 125.70 110 125 13 11.44 1 1943 70.88 61 69 9 11.81 1 1944 17,303.42 14,815 16,782 2,252 12.19 185 1945 1,214.77 1,031 1,168 168 12.58 13 1946 451.35 379 429 67 12.97 5 1947 12,752.59 10,618 12,028 2,000 13.37 150 1948 12,941.25 10,671 12,088 2,147 13.77 156 1949 30,692.39 25,063 28,391 5,371 14.17 379 1950 4,717.67 3,814 4,321 868 14.58 60 1951 4,255.27 3,404 3,856 825 15.00 55 1952 40,623.38 32,158 36,429 8,257 15.42 535 1953 119,002.21 93,179 105,553 25,349 15.85 1,599 1954 40,879.66 31,657 35,861 9,107 16.28 559 1955 22,406.70 17,155 19,433 5,214 16.72 312 1956 162,582.67 123,010 139,346 39,495 17.17 2,300 1957 528,414.74 395,045 447,508 133,748 17.62 7,591 1958 240,379.45 177,543 201,121 63,296 18.07 3,503 1959 198,709.69 144,939 164,187 54,394 18.53 2,935 1960 310,666.70 223,682 253,388 88,345 19.00 4,650 1961 317,719.91 225,709 255,684 93,808 19.48 4,816 1962 278,645.15 195,274 221,207 85,303 19.96 4,274 1963 91,261.81 63,080 71,457 28,931 20.44 1,415 1964 236,547.56 161,182 182,587 77,615 20.93 3,708 1965 843,751.52 566,491 641,723 286,404 21.43 13,365 1966 222,259.49 146,958 166,474 78,011 21.94 3,556 1967 53,557.17 34,866 39,496 19,417 22.45 865 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1237 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -10 1968 139,470.90 89,345 101,210 52,208 22.97 2,273 1969 135,353.54 85,300 96,628 52,261 23.49 2,225 1970 182,041.07 112,792 127,771 72,474 24.02 3,017 1971 588,300.57 358,154 405,718 241,413 24.56 9,830 1972 719,489.91 430,258 487,398 304,041 25.10 12,113 1973 93,117.02 54,660 61,919 40,510 25.65 1,579 1974 397,434.75 228,924 259,326 177,852 26.20 6,788 1975 1,306,482.23 737,636 835,596 601,534 26.77 22,470 1976 463,320.57 256,401 290,452 219,201 27.33 8,021 1977 1,941,913.08 1,052,138 1,191,865 944,239 27.91 33,832 1978 485,847.78 257,596 291,806 242,627 28.49 8,516 1979 972,852.84 504,517 571,518 498,620 29.07 17,152 1980 2,767,969.87 1,402,267 1,588,492 1,456,275 29.67 49,082 1981 3,866,458.58 1,912,366 2,166,334 2,086,770 30.27 68,939 1982 5,747,481.30 2,773,752 3,142,114 3,180,115 30.87 103,016 1983 990,794.41 466,074 527,970 561,904 31.48 17,850 1984 202,350.75 92,676 104,984 117,602 32.10 3,664 1985 55,328.91 24,655 27,929 32,933 32.72 1,007 1986 1,854,105.73 803,202 909,870 1,129,646 33.34 33,883 1987 1,218,632.09 512,552 580,620 759,875 33.97 22,369 1988 1,989,610.84 811,369 919,121 1,269,451 34.61 36,679 1989 5,960,576.83 2,354,422 2,667,096 3,889,539 35.25 110,342 1990 1,020,058.69 389,659 441,407 680,658 35.90 18,960 1991 1,558,575.65 575,107 651,483 1,062,950 36.55 29,082 1992 7,230,153.37 2,573,964 2,915,794 5,037,375 37.20 135,413 1993 9,366,120.86 3,210,744 3,637,140 6,665,593 37.86 176,059 1994 4,635,066.91 1,527,737 1,730,625 3,367,949 38.52 87,434 1995 7,458,129.22 2,358,223 2,671,402 5,532,540 39.19 141,172 1996 763,769.06 231,267 261,980 578,166 39.86 14,505 1997 3,253,230.42 941,482 1,066,514 2,512,039 40.53 61,980 1998 6,263,856.16 1,727,590 1,957,019 4,933,223 41.21 119,709 1999 1,138,874.04 298,846 338,534 914,227 41.88 21,830 2000 2,556,093.38 635,445 719,834 2,091,869 42.57 49,140 2001 627,647.58 147,500 167,088 523,324 43.25 12,100 2002 1,016,158.77 224,773 254,624 863,151 43.94 19,644 2003 283,730.65 58,847 66,662 245,442 44.63 5,499 2004 508,780.76 98,500 111,581 448,078 45.32 9,887 2005 1,310,344.19 235,593 266,880 1,174,499 46.01 25,527 2006 689,059.54 114,248 129,420 628,545 46.71 13,456 2007 4,739,126.59 719,399 814,938 4,398,101 47.41 92,767 2008 9,093,370.06 1,251,239 1,417,407 8,585,300 48.12 178,414 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1238 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -10 2009 1,797,102.59 221,759 251,209 1,725,604 48.83 35,339 2010 9,291,109.74 1,014,561 1,149,298 9,070,923 49.54 183,103 2011 4,227,890.77 401,633 454,971 4,195,709 50.25 83,497 2012 2,458,948.27 198,184 224,504 2,480,339 50.97 48,663 2013 1,224,885.94 80,842 91,578 1,255,797 51.70 24,290 2014 5,839,175.15 301,307 341,322 6,081,771 52.42 116,020 2015 6,262,769.25 231,748 262,525 6,626,521 53.15 124,676 2016 3,511,143.96 77,940 88,290 3,773,968 53.89 70,031 2017 2,890,387.82 21,398 24,240 3,155,187 54.63 57,756 136,938,572.31 37,940,709 42,979,194 107,653,236 2,587,885 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.6 1.89 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1239 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -100 1918 18.69 35 37 1919 93.61 174 187 1920 137.60 254 275 1921 133.18 244 266 1922 265.31 484 531 1923 376.74 683 753 1924 359.29 648 719 1925 544.02 975 1,088 1926 569.20 1,014 1,138 1927 425.72 753 851 1928 805.23 1,416 1,604 6 6.64 1 1929 1,053.60 1,841 2,085 22 6.96 3 1930 1,757.70 3,050 3,455 60 7.28 8 1931 1,435.07 2,474 2,803 67 7.60 9 1932 342.26 586 664 21 7.93 3 1933 276.84 471 534 20 8.26 2 1934 506.98 856 970 44 8.59 5 1935 712.61 1,194 1,353 72 8.93 8 1936 1,297.76 2,158 2,445 151 9.28 16 1937 1,482.78 2,446 2,771 195 9.63 20 1938 1,112.37 1,821 2,063 162 9.98 16 1939 1,890.45 3,070 3,478 303 10.34 29 1940 2,314.98 3,729 4,224 406 10.70 38 1941 2,916.15 4,659 5,278 554 11.06 50 1942 1,744.03 2,763 3,130 358 11.44 31 1943 2,027.23 3,184 3,607 447 11.81 38 1944 2,618.43 4,076 4,617 620 12.19 51 1945 2,795.80 4,313 4,886 706 12.58 56 1946 7,203.64 11,010 12,472 1,935 12.97 149 1947 8,899.92 13,473 15,262 2,538 13.37 190 1948 13,954.30 20,921 23,699 4,210 13.77 306 1949 10,412.94 15,460 17,513 3,313 14.17 234 1950 9,633.55 14,160 16,040 3,227 14.58 221 1951 14,544.44 21,155 23,964 5,125 15.00 342 1952 13,113.86 18,875 21,382 4,846 15.42 314 1953 20,392.90 29,032 32,887 7,899 15.85 498 1954 841,164.76 1,184,360 1,341,644 340,686 16.28 20,927 1955 64,000.39 89,089 100,920 27,081 16.72 1,620 1956 242,595.01 333,723 378,042 107,148 17.17 6,240 1957 205,836.34 279,789 316,945 94,728 17.62 5,376 1958 199,129.67 267,411 302,923 95,336 18.07 5,276 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1240 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -100 1959 175,334.25 232,525 263,404 87,264 18.53 4,709 1960 421,964.42 552,394 625,752 218,177 19.00 11,483 1961 441,932.79 570,818 646,623 237,243 19.48 12,179 1962 412,742.90 525,909 595,750 229,736 19.96 11,510 1963 379,714.77 477,195 540,567 218,863 20.44 10,708 1964 359,461.56 445,337 504,478 214,445 20.93 10,246 1965 356,287.90 434,928 492,687 219,889 21.43 10,261 1966 338,590.48 407,047 461,103 216,078 21.94 9,849 1967 285,172.19 337,541 382,367 187,977 22.45 8,373 1968 367,529.70 428,069 484,917 250,142 22.97 10,890 1969 368,671.08 422,431 478,530 258,812 23.49 11,018 1970 331,428.93 373,368 422,952 239,906 24.02 9,988 1971 387,126.02 428,510 485,416 288,836 24.56 11,760 1972 422,595.16 459,479 520,498 324,692 25.10 12,936 1973 558,745.16 596,338 675,532 441,958 25.65 17,230 1974 558,779.46 585,199 662,914 454,645 26.20 17,353 1975 669,000.46 686,756 777,958 560,043 26.77 20,921 1976 766,636.15 771,374 873,813 659,459 27.33 24,129 1977 1,069,667.97 1,053,730 1,193,666 945,670 27.91 33,883 1978 1,265,607.79 1,220,046 1,382,069 1,149,147 28.49 40,335 1979 1,222,972.02 1,153,140 1,306,278 1,139,666 29.07 39,204 1980 1,547,113.46 1,425,046 1,614,293 1,479,934 29.67 49,880 1981 1,837,216.45 1,652,172 1,871,582 1,802,851 30.27 59,559 1982 2,135,714.14 1,874,004 2,122,873 2,148,555 30.87 69,600 1983 1,271,438.75 1,087,436 1,231,848 1,311,030 31.48 41,646 1984 1,588,712.74 1,322,953 1,498,642 1,678,783 32.10 52,299 1985 1,713,740.66 1,388,438 1,572,824 1,854,657 32.72 56,683 1986 1,870,444.06 1,473,237 1,668,884 2,072,004 33.34 62,148 1987 1,507,011.47 1,152,442 1,305,487 1,708,536 33.97 50,295 1988 1,246,929.88 924,549 1,047,330 1,446,530 34.61 41,795 1989 1,442,260.03 1,035,802 1,173,357 1,711,163 35.25 48,544 1990 601,787.53 417,966 473,472 730,103 35.90 20,337 1991 1,760,829.75 1,181,341 1,338,224 2,183,436 36.55 59,738 1992 1,852,278.97 1,198,943 1,358,163 2,346,395 37.20 63,075 1993 3,477,138.76 2,167,231 2,455,041 4,499,237 37.86 118,839 1994 5,960,472.89 3,571,992 4,046,355 7,874,591 38.52 204,429 1995 4,426,859.95 2,545,002 2,882,980 5,970,740 39.19 152,354 1996 4,466,305.93 2,458,880 2,785,421 6,147,191 39.86 154,220 1997 5,025,846.53 2,644,500 2,995,692 7,056,001 40.53 174,093 1998 3,697,770.83 1,854,284 2,100,534 5,295,008 41.21 128,488 1999 2,488,241.52 1,187,140 1,344,793 3,631,690 41.88 86,717 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1241 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -100 2000 3,653,281.87 1,651,283 1,870,575 5,435,989 42.57 127,695 2001 2,381,995.49 1,017,779 1,152,941 3,611,050 43.25 83,492 2002 2,444,075.82 982,958 1,113,496 3,774,656 43.94 85,905 2003 3,189,277.24 1,202,676 1,362,392 5,016,162 44.63 112,394 2004 3,383,268.86 1,190,911 1,349,065 5,417,473 45.32 119,538 2005 3,625,286.80 1,185,106 1,342,489 5,908,085 46.01 128,409 2006 2,156,000.30 649,948 736,262 3,575,739 46.71 76,552 2007 5,183,695.78 1,430,700 1,620,698 8,746,694 47.41 184,490 2008 6,608,366.95 1,653,281 1,872,838 11,343,896 48.12 235,742 2009 6,779,496.03 1,521,048 1,723,044 11,835,948 48.83 242,391 2010 6,931,112.83 1,376,103 1,558,850 12,303,376 49.54 248,352 2011 9,292,397.88 1,604,983 1,818,126 16,766,670 50.25 333,665 2012 7,456,211.32 1,092,633 1,237,735 13,674,688 50.97 268,289 2013 6,879,422.00 825,531 935,162 12,823,682 51.70 248,040 2014 7,608,501.61 713,830 808,627 14,408,376 52.42 274,864 2015 6,335,086.59 426,225 482,828 12,187,345 53.15 229,301 2016 5,495,554.06 221,801 251,256 10,739,852 53.89 199,292 2017 4,806,222.32 64,692 73,284 9,539,161 54.63 174,614 156,968,224.56 65,884,809 74,634,242 239,302,208 5,448,806 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.9 3.47 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1242 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -50 1914 18.30 24 27 1915 41.17 54 61 1 7.99 1916 107.85 139 157 5 8.40 1 1917 127.75 164 186 6 8.80 1 1918 112.34 143 162 7 9.21 1 1919 230.41 290 329 17 9.61 2 1920 243.32 304 344 21 10.01 2 1921 193.50 240 272 18 10.41 2 1922 341.20 420 476 36 10.81 3 1923 442.33 540 612 51 11.20 5 1924 394.44 477 540 52 11.60 4 1925 590.49 709 803 83 11.99 7 1926 589.48 702 795 89 12.39 7 1927 428.14 505 572 70 12.79 5 1928 764.18 894 1,013 133 13.18 10 1929 1,024.36 1,189 1,347 190 13.58 14 1930 1,650.89 1,899 2,151 325 13.98 23 1931 1,276.05 1,455 1,648 266 14.38 18 1932 320.55 362 410 71 14.78 5 1933 246.28 276 313 56 15.18 4 1934 425.82 473 536 103 15.59 7 1935 589.02 648 734 150 15.99 9 1936 1,059.96 1,155 1,308 282 16.40 17 1937 1,705.81 1,842 2,087 472 16.81 28 1938 1,235.96 1,322 1,498 356 17.23 21 1939 1,881.76 1,993 2,258 565 17.64 32 1940 1,901.94 1,994 2,259 594 18.06 33 1941 2,618.05 2,718 3,079 848 18.48 46 1942 1,176.18 1,208 1,368 396 18.91 21 1943 1,320.79 1,343 1,521 460 19.34 24 1944 1,641.84 1,651 1,870 593 19.77 30 1945 1,902.08 1,893 2,144 709 20.20 35 1946 5,404.66 5,320 6,026 2,081 20.63 101 1947 8,220.14 8,000 9,062 3,268 21.07 155 1948 10,121.02 9,736 11,029 4,153 21.52 193 1949 7,961.94 7,572 8,578 3,365 21.96 153 1950 7,148.49 6,718 7,610 3,113 22.41 139 1951 10,667.49 9,902 11,217 4,784 22.87 209 1952 7,987.03 7,324 8,297 3,684 23.32 158 1953 15,915.65 14,408 16,321 7,552 23.79 317 1954 1,560,581.26 1,394,762 1,579,985 760,887 24.25 31,377 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1243 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -50 1955 64,715.34 57,079 64,659 32,414 24.72 1,311 1956 270,358.02 235,280 266,525 139,012 25.19 5,519 1957 217,847.34 186,969 211,798 114,973 25.67 4,479 1958 173,863.12 147,133 166,672 94,123 26.15 3,599 1959 164,348.69 137,109 155,317 91,206 26.63 3,425 1960 415,995.21 341,948 387,358 236,635 27.12 8,725 1961 289,090.43 234,090 265,177 168,459 27.61 6,101 1962 381,157.47 303,975 344,343 227,393 28.10 8,092 1963 292,847.60 229,884 260,412 178,859 28.60 6,254 1964 336,883.03 260,242 294,802 210,523 29.10 7,234 1965 337,946.51 256,755 290,852 216,068 29.61 7,297 1966 267,269.06 199,650 226,163 174,741 30.12 5,801 1967 288,426.70 211,704 239,818 192,822 30.64 6,293 1968 367,370.91 264,964 300,151 250,905 31.15 8,055 1969 337,685.11 239,081 270,831 235,697 31.68 7,440 1970 322,049.17 223,823 253,546 229,528 32.20 7,128 1971 421,700.56 287,494 325,673 306,878 32.73 9,376 1972 395,164.89 264,170 299,252 293,495 33.26 8,824 1973 640,059.88 419,242 474,917 485,173 33.80 14,354 1974 687,032.99 440,735 499,264 531,285 34.34 15,471 1975 1,021,091.79 641,251 726,408 805,230 34.88 23,086 1976 958,828.00 588,960 667,173 771,069 35.43 21,763 1977 1,736,019.77 1,042,471 1,180,910 1,423,120 35.98 39,553 1978 1,776,810.66 1,042,099 1,180,489 1,484,727 36.54 40,633 1979 1,577,469.46 903,488 1,023,470 1,342,734 37.09 36,202 1980 2,840,607.50 1,587,189 1,797,966 2,462,945 37.65 65,417 1981 3,686,900.70 2,008,458 2,275,179 3,255,172 38.21 85,192 1982 3,568,576.13 1,893,147 2,144,555 3,208,309 38.78 82,731 1983 2,540,181.15 1,311,381 1,485,531 2,324,741 39.35 59,079 1984 2,557,541.31 1,283,899 1,454,399 2,381,913 39.92 59,667 1985 2,678,446.62 1,306,426 1,479,918 2,537,752 40.49 62,676 1986 2,432,873.09 1,151,357 1,304,256 2,345,054 41.07 57,099 1987 1,847,104.95 847,350 959,877 1,810,780 41.65 43,476 1988 1,454,716.42 646,265 732,088 1,449,987 42.23 34,335 1989 1,614,240.60 693,720 785,845 1,635,516 42.81 38,204 1990 577,476.60 239,656 271,482 594,733 43.40 13,704 1991 2,727,563.68 1,092,389 1,237,457 2,853,889 43.98 64,891 1992 2,646,113.57 1,020,752 1,156,307 2,812,863 44.57 63,111 1993 3,682,205.41 1,366,080 1,547,494 3,975,814 45.16 88,038 1994 3,611,125.85 1,286,464 1,457,305 3,959,384 45.75 86,544 1995 2,888,417.71 985,673 1,116,570 3,216,057 46.35 69,386 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1244 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -50 1996 2,811,463.29 917,957 1,039,861 3,177,334 46.94 67,689 1997 3,577,714.83 1,114,476 1,262,477 4,104,095 47.54 86,329 1998 2,124,026.92 630,294 713,997 2,472,043 48.13 51,362 1999 1,136,587.99 320,228 362,754 1,342,128 48.73 27,542 2000 2,088,269.00 557,035 631,009 2,501,394 49.33 50,707 2001 1,067,964.81 268,855 304,559 1,297,388 49.93 25,984 2002 1,221,654.19 289,221 327,629 1,504,852 50.53 29,781 2003 1,178,564.22 261,341 296,047 1,471,799 51.13 28,785 2004 1,941,534.26 401,403 454,709 2,457,592 51.73 47,508 2005 1,935,513.97 370,661 419,884 2,483,387 52.34 47,447 2006 1,115,693.07 196,925 223,076 1,450,464 52.94 27,398 2007 5,350,041.19 862,694 977,259 7,047,803 53.55 131,612 2008 2,574,407.46 375,851 425,764 3,435,847 54.16 63,439 2009 1,250,551.54 163,516 185,231 1,690,596 54.77 30,867 2010 3,665,138.79 423,324 479,541 5,018,167 55.38 90,613 2011 3,557,967.33 356,668 404,033 4,932,918 55.99 88,104 2012 3,765,907.81 320,121 362,633 5,286,229 56.60 93,396 2013 3,326,323.47 231,163 261,861 4,727,624 57.22 82,622 2014 3,803,260.00 206,346 233,749 5,471,141 57.83 94,607 2015 2,432,186.48 94,235 106,749 3,541,531 58.45 60,591 2016 1,883,538.35 43,792 49,607 2,775,701 59.07 46,990 2017 2,277,665.76 17,663 20,009 3,396,490 59.69 56,902 110,842,707.65 37,796,339 42,815,652 123,448,409 2,643,059 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.7 2.38 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1245 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 366 UNDERGOUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R2.5 NET SALVAGE PERCENT.. -35 1912 15.50 21 21 1915 1.84 2 2 1916 2.96 4 4 1917 3.00 4 4 1918 0.49 1 1 1919 1.49 2 2 1920 0.74 1 1 1921 2.19 3 3 1922 4.27 6 6 1923 8.50 11 11 1924 23.24 31 31 1925 7.48 10 10 1926 3.35 5 5 1927 2.44 3 3 1928 13.53 18 18 1929 10.05 14 14 1930 32.98 45 45 1931 19.13 26 26 1932 3.10 4 4 1933 0.93 1 1 1934 0.74 1 1 1935 2.44 3 3 1936 8.36 11 11 1937 26.74 35 36 1938 17.35 23 23 1939 12.08 16 16 1940 3.38 4 5 1941 1.37 2 2 1942 1.07 1 1 1943 10.08 13 14 1944 10.23 13 14 1945 1.55 2 2 1946 38.32 48 52 1948 199.97 248 270 1949 127.40 157 172 1950 548.69 674 741 1951 124.87 153 169 1952 233.86 284 316 1953 187.85 227 254 1954 493.19 593 666 1955 1,466.60 1,753 1,980 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1246 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 366 UNDERGOUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R2.5 NET SALVAGE PERCENT.. -35 1956 678.64 806 913 3 5.39 1 1957 821.60 970 1,099 10 5.63 2 1958 820.90 963 1,091 17 5.88 3 1959 242.20 282 319 8 6.13 1 1960 1,294.31 1,499 1,698 49 6.39 8 1961 853.54 982 1,112 40 6.66 6 1962 1,509.95 1,725 1,954 84 6.93 12 1963 2,255.18 2,556 2,895 149 7.22 21 1964 5,215.14 5,864 6,643 397 7.52 53 1965 3,190.80 3,557 4,029 279 7.84 36 1966 8,622.86 9,527 10,792 849 8.17 104 1967 5,555.19 6,080 6,887 613 8.52 72 1968 5,205.95 5,641 6,390 638 8.88 72 1969 10,065.53 10,792 12,225 1,363 9.26 147 1970 16,110.36 17,075 19,343 2,406 9.67 249 1971 27,665.65 28,974 32,822 4,527 10.09 449 1972 44,310.42 45,821 51,906 7,913 10.53 751 1973 49,493.52 50,513 57,222 9,594 10.98 874 1974 62,676.67 63,065 71,441 13,173 11.46 1,149 1975 65,131.78 64,558 73,132 14,796 11.96 1,237 1976 92,494.30 90,238 102,223 22,644 12.48 1,814 1977 184,981.20 177,527 201,104 48,621 13.01 3,737 1978 231,418.79 218,203 247,183 65,232 13.57 4,807 1979 265,458.83 245,763 278,403 79,966 14.14 5,655 1980 311,048.18 282,464 319,978 99,937 14.73 6,785 1981 312,276.57 277,956 314,871 106,702 15.33 6,960 1982 580,847.50 506,212 573,442 210,702 15.95 13,210 1983 279,979.79 238,626 270,318 107,655 16.59 6,489 1984 262,859.55 218,910 247,983 106,877 17.24 6,199 1985 234,731.83 190,836 216,181 100,707 17.90 5,626 1986 236,743.25 187,642 212,563 107,040 18.58 5,761 1987 150,294.98 116,013 131,421 71,477 19.27 3,709 1988 123,218.80 92,525 104,813 61,532 19.97 3,081 1989 153,190.34 111,721 126,559 80,248 20.69 3,879 1990 101,792.29 72,008 81,571 55,849 21.42 2,607 1991 267,705.45 183,433 207,795 153,607 22.16 6,932 1992 294,933.22 195,453 221,411 176,749 22.91 7,715 1993 655,013.14 419,143 474,809 409,459 23.67 17,299 1994 1,332,089.75 821,635 930,756 867,565 24.44 35,498 1995 428,093.49 254,033 287,771 290,155 25.22 11,505 1996 590,299.62 336,118 380,758 416,146 26.02 15,993 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1247 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 366 UNDERGOUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R2.5 NET SALVAGE PERCENT.. -35 1997 649,373.83 354,168 401,205 475,450 26.82 17,727 1998 585,158.63 304,926 345,423 444,541 27.63 16,089 1999 361,842.92 179,656 203,516 284,972 28.45 10,017 2000 333,731.11 157,386 178,288 272,249 29.28 9,298 2001 352,334.79 157,284 178,173 297,479 30.12 9,876 2002 410,314.36 172,703 195,640 358,284 30.97 11,569 2003 376,683.85 148,829 168,595 339,928 31.83 10,679 2004 622,687.39 229,962 260,503 580,125 32.69 17,746 2005 703,407.08 241,198 273,232 676,368 33.57 20,148 2006 561,476.67 177,704 201,305 556,689 34.45 16,159 2007 693,745.92 201,257 227,986 708,571 35.33 20,056 2008 755,417.66 198,752 225,148 794,666 36.23 21,934 2009 779,255.53 183,983 208,418 843,577 37.13 22,720 2010 1,258,096.60 263,070 298,008 1,400,422 38.03 36,824 2011 2,205,114.18 400,215 453,368 2,523,536 38.95 64,789 2012 1,641,283.11 253,081 286,693 1,929,039 39.86 48,395 2013 2,109,653.56 266,462 301,851 2,546,181 40.79 62,422 2014 2,026,899.72 200,052 226,621 2,509,694 41.71 60,170 2015 1,345,924.05 94,884 107,486 1,709,511 42.65 40,082 2016 1,369,734.94 57,934 65,628 1,783,514 43.59 40,916 2017 1,178,575.00 16,611 18,817 1,572,259 44.53 35,308 27,725,575.31 9,822,299 11,126,690 26,302,837 773,432 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.0 2.79 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1248 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -30 1927 0.08 1928 1.02 1 1 1929 1.35 2 2 1930 5.99 8 8 1931 5.55 7 7 1932 1.17 2 2 1933 0.45 1 1 1934 0.45 1 1 1935 1.71 2 2 1936 13.51 18 18 1937 22.71 30 30 1938 12.56 16 16 1939 13.25 17 17 1940 27.52 36 36 1941 6.37 8 8 1942 9.48 12 12 1943 22.26 29 29 1944 5.87 8 8 1945 0.86 1 1 1946 30.54 39 40 1947 31.50 40 41 1948 196.87 247 256 1949 136.82 171 178 1950 206.59 256 269 1951 244.98 302 318 1952 268.65 329 349 1953 745.19 908 969 1954 1,531.24 1,854 1,991 1955 2,005.51 2,413 2,607 1956 5,254.78 6,285 6,831 1957 3,988.02 4,740 5,184 1958 4,625.02 5,462 6,013 1959 2,868.44 3,366 3,729 1960 4,285.76 4,996 5,571 1961 6,301.79 7,297 8,192 1962 2,970.71 3,415 3,862 1963 3,299.46 3,765 4,265 24 5.50 4 1964 13,255.10 15,011 17,005 227 5.80 39 1965 10,958.30 12,308 13,943 303 6.12 50 1966 11,322.43 12,606 14,281 438 6.46 68 1967 18,133.34 20,006 22,664 909 6.81 133 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1249 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -30 1968 21,328.62 23,303 26,399 1,328 7.18 185 1969 18,823.27 20,359 23,064 1,406 7.56 186 1970 42,199.10 45,143 51,140 3,719 7.97 467 1971 64,984.66 68,710 77,838 6,642 8.40 791 1972 113,651.59 118,690 134,457 13,290 8.85 1,502 1973 213,055.05 219,608 248,782 28,190 9.32 3,025 1974 275,268.46 279,838 317,013 40,836 9.81 4,163 1975 429,227.16 430,030 487,158 70,837 10.32 6,864 1976 561,416.39 553,869 627,448 102,393 10.85 9,437 1977 769,973.97 747,161 846,418 154,548 11.41 13,545 1978 898,268.55 856,871 970,703 197,046 11.98 16,448 1979 953,382.38 893,196 1,011,853 227,544 12.57 18,102 1980 1,311,786.71 1,205,476 1,365,618 339,705 13.19 25,755 1981 1,208,018.91 1,088,131 1,232,685 337,740 13.82 24,438 1982 1,361,008.70 1,200,779 1,360,297 409,014 14.46 28,286 1983 737,875.96 636,723 721,309 237,930 15.13 15,726 1984 1,031,313.40 869,677 985,210 355,497 15.81 22,486 1985 997,375.41 820,883 929,934 366,654 16.51 22,208 1986 1,335,534.23 1,071,805 1,214,190 522,004 17.22 30,314 1987 596,018.26 465,925 527,821 247,003 17.94 13,768 1988 579,561.73 440,674 499,216 254,214 18.68 13,609 1989 734,678.25 542,486 614,553 340,529 19.44 17,517 1990 503,555.29 360,769 408,696 245,926 20.20 12,175 1991 1,191,730.17 826,958 936,816 612,433 20.98 29,191 1992 1,079,436.77 724,395 820,628 582,640 21.77 26,763 1993 1,840,224.82 1,192,414 1,350,821 1,041,471 22.57 46,144 1994 1,658,696.97 1,035,976 1,173,601 982,705 23.38 42,032 1995 1,290,586.82 775,126 878,098 799,665 24.21 33,030 1996 1,828,112.19 1,054,141 1,194,179 1,182,367 25.04 47,219 1997 2,164,650.35 1,195,041 1,353,797 1,460,248 25.89 56,402 1998 1,462,871.37 771,685 874,200 1,027,533 26.74 38,427 1999 770,399.14 387,027 438,442 563,077 27.61 20,394 2000 575,321.47 274,404 310,857 437,061 28.49 15,341 2001 1,388,750.70 627,061 710,363 1,095,013 29.37 37,283 2002 936,570.01 398,538 451,482 766,059 30.27 25,308 2003 1,023,339.38 408,854 463,169 867,172 31.17 27,821 2004 1,531,823.59 571,742 647,696 1,343,675 32.08 41,885 2005 1,740,633.42 603,427 683,590 1,579,233 33.00 47,856 2006 1,815,006.71 580,439 657,548 1,701,961 33.93 50,161 2007 3,146,919.60 921,824 1,044,284 3,046,711 34.86 87,398 2008 2,405,946.87 638,745 723,600 2,404,131 35.81 67,136 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1250 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -30 2009 1,583,743.73 377,452 427,595 1,631,272 36.75 44,388 2010 2,137,930.58 450,248 510,061 2,269,249 37.71 60,176 2011 2,535,491.47 463,668 525,264 2,770,875 38.67 71,654 2012 2,770,286.38 429,752 486,843 3,114,529 39.63 78,590 2013 2,570,801.33 326,785 370,197 2,971,845 40.60 73,198 2014 3,027,273.60 299,960 339,808 3,595,648 41.57 86,496 2015 1,735,248.48 122,807 139,122 2,116,701 42.55 49,746 2016 1,863,546.54 79,147 89,661 2,332,950 43.53 53,594 2017 1,363,882.56 19,308 21,873 1,751,174 44.51 39,343 62,290,344.27 28,623,045 32,424,154 48,553,294 1,598,267 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30.4 2.57 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1251 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1.5 NET SALVAGE PERCENT.. -30 1921 405.19 527 527 1923 136.96 178 178 1925 510.92 664 664 1926 901.12 1,171 1,171 1928 2,623.45 3,410 3,410 1929 832.28 1,082 1,082 1930 1,601.17 2,082 2,082 1931 802.70 1,044 1,044 1933 646.51 840 840 1934 934.08 1,214 1,214 1935 511.44 665 665 1936 1,126.69 1,465 1,465 1937 1,964.63 2,554 2,554 1938 920.91 1,188 1,197 1939 1,360.75 1,741 1,769 1940 1,802.66 2,287 2,343 1941 443.02 557 576 1943 161.09 199 209 1944 2,196.90 2,692 2,856 1945 1,249.96 1,520 1,625 1946 2,362.63 2,854 3,071 1947 2,313.64 2,777 3,008 1951 1,062.86 1,244 1,382 1952 6,838.75 7,952 8,890 1953 8,370.10 9,665 10,881 1954 26,844.22 30,771 34,860 37 4.73 8 1955 2,188.15 2,490 2,821 24 4.99 5 1956 727.19 821 930 15 5.26 3 1957 747.26 837 948 23 5.54 4 1958 823.67 915 1,037 34 5.82 6 1959 11,741.61 12,936 14,655 609 6.10 100 1960 19,377.14 21,160 23,972 1,218 6.40 190 1961 8,100.74 8,770 9,935 596 6.69 89 1962 31,718.48 34,018 38,538 2,696 7.00 385 1963 14,095.69 14,976 16,966 1,358 7.31 186 1964 28,329.57 29,813 33,774 3,054 7.62 401 1965 29,042.41 30,251 34,271 3,484 7.95 438 1966 24,642.81 25,404 28,780 3,256 8.28 393 1967 78,487.20 80,045 90,681 11,352 8.62 1,317 1968 125,940.15 127,007 143,883 19,839 8.97 2,212 1969 103,557.31 103,223 116,939 17,686 9.33 1,896 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1252 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1.5 NET SALVAGE PERCENT.. -30 1970 116,334.91 114,561 129,784 21,451 9.70 2,211 1971 159,989.37 155,574 176,246 31,740 10.08 3,149 1972 267,326.46 256,560 290,651 56,873 10.47 5,432 1973 387,631.45 366,854 415,601 88,320 10.88 8,118 1974 513,850.10 479,294 542,981 125,024 11.30 11,064 1975 433,853.07 398,613 451,580 112,429 11.73 9,585 1976 531,004.51 480,280 544,098 146,208 12.17 12,014 1977 746,461.96 663,997 752,227 218,174 12.63 17,274 1978 1,324,936.78 1,158,326 1,312,242 410,176 13.10 31,311 1979 1,717,453.64 1,474,692 1,670,646 562,044 13.58 41,388 1980 1,925,651.26 1,622,794 1,838,427 664,920 14.07 47,258 1981 2,473,488.15 2,043,472 2,315,004 900,531 14.58 61,765 1982 2,283,839.08 1,848,197 2,093,781 875,210 15.10 57,961 1983 1,794,646.09 1,420,821 1,609,616 723,424 15.64 46,255 1984 2,921,276.64 2,260,557 2,560,934 1,236,726 16.19 76,388 1985 2,592,741.72 1,959,140 2,219,466 1,151,098 16.75 68,722 1986 2,031,303.69 1,497,274 1,696,228 944,467 17.32 54,530 1987 1,713,253.79 1,230,545 1,394,057 833,173 17.90 46,546 1988 1,820,065.71 1,271,771 1,440,761 925,324 18.50 50,018 1989 1,647,271.44 1,118,374 1,266,981 874,472 19.11 45,760 1990 849,992.36 560,230 634,672 470,318 19.72 23,850 1991 1,536,152.28 981,025 1,111,381 885,617 20.35 43,519 1992 1,744,805.59 1,077,985 1,221,225 1,047,022 20.99 49,882 1993 1,707,507.40 1,018,315 1,153,626 1,066,134 21.65 49,244 1994 2,663,041.82 1,531,049 1,734,491 1,727,463 22.31 77,430 1995 2,396,982.97 1,325,891 1,502,072 1,614,006 22.98 70,235 1996 1,725,331.06 916,237 1,037,984 1,204,946 23.66 50,928 1997 1,306,384.99 664,460 752,752 945,548 24.35 38,832 1998 1,102,812.37 536,187 607,434 826,222 25.04 32,996 1999 1,755,180.03 812,868 920,880 1,360,854 25.75 52,849 2000 2,546,780.81 1,120,711 1,269,628 2,041,187 26.46 77,142 2001 2,276,050.07 948,316 1,074,326 1,884,539 27.18 69,336 2002 2,014,927.97 791,716 896,917 1,722,489 27.91 61,716 2003 2,253,801.94 831,371 941,842 1,988,101 28.65 69,393 2004 2,896,897.69 998,923 1,131,657 2,634,310 29.39 89,633 2005 3,585,104.29 1,148,847 1,301,503 3,359,133 30.14 111,451 2006 2,893,244.54 856,617 970,442 2,790,776 30.89 90,346 2007 5,678,084.33 1,540,890 1,745,640 5,635,870 31.65 178,069 2008 5,852,088.23 1,441,662 1,633,227 5,974,488 32.42 184,284 2009 5,348,758.02 1,183,814 1,341,116 5,612,269 33.19 169,095 2010 4,828,118.90 946,191 1,071,919 5,204,636 33.97 153,213 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1253 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1.5 NET SALVAGE PERCENT.. -30 2011 6,825,776.86 1,162,430 1,316,891 7,556,619 34.76 217,394 2012 5,732,005.39 828,991 939,145 6,512,462 35.55 183,192 2013 4,846,370.35 576,476 653,077 5,647,204 36.34 155,399 2014 5,702,153.13 528,162 598,343 6,814,456 37.15 183,431 2015 5,168,534.39 344,354 390,111 6,328,984 37.95 166,772 2016 4,661,493.71 186,343 211,104 5,848,838 38.77 150,860 2017 4,359,731.51 58,093 65,812 5,601,839 39.59 141,496 122,208,936.83 47,314,859 53,598,221 105,273,397 3,646,369 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 28.9 2.98 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1254 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1.5 NET SALVAGE PERCENT.. -35 1945 6.95 7 8 1 14.08 1946 19.28 20 23 3 14.45 1947 59.70 61 69 12 14.83 1 1948 93.64 94 106 20 15.21 1 1949 121.03 121 137 26 15.61 2 1950 196.41 194 220 45 16.01 3 1951 278.08 273 309 66 16.42 4 1952 334.39 325 368 83 16.84 5 1953 595.38 573 649 155 17.26 9 1954 73,617.73 70,066 79,371 20,013 17.70 1,131 1955 25,482.61 24,001 27,188 7,214 18.14 398 1956 45,207.16 42,121 47,715 13,315 18.59 716 1957 44,621.98 41,114 46,574 13,666 19.05 717 1958 64,488.31 58,736 66,536 20,523 19.52 1,051 1959 72,565.02 65,309 73,982 23,981 20.00 1,199 1960 79,949.86 71,073 80,511 27,421 20.49 1,338 1961 77,174.68 67,738 76,734 27,452 20.99 1,308 1962 86,255.85 74,738 84,663 31,782 21.49 1,479 1963 110,219.57 94,237 106,752 42,044 22.00 1,911 1964 113,331.74 95,573 108,265 44,733 22.52 1,986 1965 78,299.06 65,079 73,721 31,983 23.06 1,387 1966 68,840.53 56,396 63,885 29,050 23.59 1,231 1967 73,515.64 59,316 67,193 32,053 24.14 1,328 1968 70,134.01 55,704 63,101 31,580 24.70 1,279 1969 96,210.64 75,203 85,190 44,694 25.26 1,769 1970 82,213.70 63,208 71,602 39,386 25.83 1,525 1971 96,854.86 73,200 82,921 47,833 26.41 1,811 1972 112,549.19 83,568 94,666 57,275 27.00 2,121 1973 120,437.58 87,799 99,459 63,132 27.60 2,287 1974 137,798.12 98,595 111,688 74,339 28.20 2,636 1975 148,365.10 104,118 117,945 82,348 28.81 2,858 1976 167,088.78 114,928 130,190 95,380 29.43 3,241 1977 204,763.60 137,939 156,257 120,174 30.06 3,998 1978 225,677.99 148,829 168,593 136,072 30.69 4,434 1979 269,455.67 173,818 196,901 166,864 31.33 5,326 1980 230,120.26 145,079 164,345 146,317 31.98 4,575 1981 271,837.34 167,405 189,636 177,344 32.63 5,435 1982 296,291.25 178,065 201,712 198,281 33.29 5,956 1983 191,631.08 112,277 127,187 131,515 33.96 3,873 1984 189,695.36 108,282 122,662 133,427 34.63 3,853 1985 249,823.25 138,783 157,213 180,048 35.31 5,099 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1255 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1.5 NET SALVAGE PERCENT.. -35 1986 362,581.98 195,794 221,795 267,691 36.00 7,436 1987 120,327.49 63,109 71,490 90,952 36.69 2,479 1988 109,948.77 55,933 63,361 85,070 37.39 2,275 1989 96,223.38 47,436 53,735 76,167 38.09 2,000 1990 125,947.93 60,077 68,055 101,975 38.80 2,628 1991 294,482.89 135,764 153,793 243,759 39.51 6,170 1992 158,797.81 70,637 80,018 134,359 40.23 3,340 1993 263,154.77 112,734 127,705 227,554 40.96 5,556 1994 365,266.71 150,561 170,555 322,555 41.68 7,739 1995 358,723.27 141,893 160,736 323,540 42.42 7,627 1996 578,359.35 219,143 248,245 532,540 43.16 12,339 1997 231,472.29 83,850 94,985 217,503 43.90 4,955 1998 141,378.98 48,828 55,312 135,550 44.65 3,036 1999 609,704.27 200,285 226,883 596,218 45.40 13,133 2000 516,154.01 160,844 182,204 514,604 46.15 11,151 2001 141,335.48 41,627 47,155 143,648 46.91 3,062 2002 494,383.40 137,154 155,368 512,050 47.67 10,742 2003 621,038.33 161,535 182,987 655,415 48.44 13,530 2004 657,124.48 159,530 180,716 706,402 49.21 14,355 2005 1,455,646.90 327,842 371,379 1,593,744 49.99 31,881 2006 727,124.36 151,169 171,244 810,374 50.76 15,965 2007 741,652.05 141,003 159,728 841,502 51.55 16,324 2008 683,925.51 118,025 133,699 789,600 52.33 15,089 2009 609,333.62 94,328 106,855 715,745 53.12 13,474 2010 648,835.17 88,758 100,545 775,382 53.92 14,380 2011 680,069.94 80,792 91,521 826,573 54.72 15,106 2012 664,398.97 66,974 75,868 821,071 55.52 14,789 2013 564,435.75 46,611 52,801 709,187 56.33 12,590 2014 645,175.16 41,520 47,034 823,952 57.14 14,420 2015 648,734.80 29,926 33,900 841,892 57.95 14,528 2016 595,136.74 16,470 18,657 784,778 58.77 13,353 2017 760,753.79 7,015 7,947 1,019,071 59.59 17,101 19,847,850.73 6,411,132 7,262,523 19,532,075 421,834 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.3 2.13 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1256 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -55 1946 0.21 1947 0.48 1 1 1948 4.37 7 7 1949 3.72 6 6 1950 6.10 9 9 1951 11.04 16 17 1952 19.17 28 30 1953 33.53 49 52 1954 55.37 81 86 1955 48.62 71 75 1956 112.33 162 174 1957 151.49 217 235 1958 152.43 218 236 1959 95.28 135 148 1960 372.79 525 578 1961 271.95 381 422 1962 675.85 939 1,048 1963 80.89 112 125 1964 493.57 675 765 1965 698.76 948 1,074 9 6.25 1 1966 1,774.95 2,385 2,702 49 6.65 7 1967 8,101.48 10,777 12,208 349 7.09 49 1968 5,742.62 7,557 8,561 340 7.55 45 1969 8,009.11 10,415 11,798 616 8.05 77 1970 8,967.10 11,514 13,043 856 8.58 100 1971 15,497.13 19,630 22,237 1,784 9.14 195 1972 27,660.44 34,522 39,107 3,767 9.74 387 1973 46,737.75 57,433 65,060 7,384 10.36 713 1974 106,758.98 129,072 146,213 19,263 11.00 1,751 1975 140,067.11 166,432 188,535 28,569 11.67 2,448 1976 222,184.54 259,323 293,762 50,624 12.35 4,099 1977 303,027.18 347,196 393,305 76,387 13.04 5,858 1978 374,376.33 420,821 476,708 103,575 13.74 7,538 1979 507,515.69 559,150 633,408 153,241 14.46 10,598 1980 476,929.06 514,511 582,840 156,400 15.20 10,289 1981 491,619.33 518,929 587,845 174,165 15.95 10,919 1982 544,734.86 562,161 636,819 207,520 16.71 12,419 1983 445,830.50 449,312 508,983 182,054 17.49 10,409 1984 322,070.21 316,598 358,644 140,565 18.29 7,685 1985 289,166.59 276,993 313,779 134,429 19.10 7,038 1986 385,301.36 359,286 407,001 190,216 19.92 9,549 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1257 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -55 1987 168,798.01 153,005 173,325 88,312 20.76 4,254 1988 166,392.64 146,440 165,888 92,021 21.61 4,258 1989 127,346.89 108,642 123,070 74,318 22.48 3,306 1990 117,277.55 96,852 109,714 72,066 23.36 3,085 1991 284,148.50 226,822 256,945 183,485 24.25 7,566 1992 152,962.44 117,835 133,484 103,608 25.15 4,120 1993 342,676.80 254,314 288,088 243,061 26.06 9,327 1994 660,643.47 471,448 534,058 489,939 26.98 18,159 1995 626,028.38 428,698 485,631 484,713 27.91 17,367 1996 1,124,813.03 737,484 835,425 908,035 28.85 31,474 1997 673,918.58 422,217 478,289 566,285 29.79 19,009 1998 489,454.61 292,082 330,872 427,783 30.75 13,912 1999 921,672.75 522,579 591,980 836,613 31.71 26,383 2000 700,380.69 376,266 426,236 659,354 32.67 20,182 2001 784,450.02 397,842 450,677 765,221 33.64 22,747 2002 960,776.99 458,079 518,914 970,290 34.62 28,027 2003 1,551,864.73 692,752 784,753 1,620,637 35.60 45,524 2004 1,926,530.58 801,475 907,915 2,078,207 36.58 56,813 2005 2,171,949.48 837,591 948,827 2,417,695 37.56 64,369 2006 2,078,709.12 737,838 835,826 2,386,173 38.55 61,898 2007 3,298,060.11 1,069,429 1,211,454 3,900,539 39.54 98,648 2008 2,931,291.59 860,539 974,823 3,568,679 40.53 88,050 2009 2,192,833.47 576,452 653,007 2,745,885 41.52 66,134 2010 1,964,306.78 455,483 515,973 2,528,703 42.52 59,471 2011 2,116,139.48 425,746 482,287 2,797,729 43.51 64,301 2012 2,304,246.86 392,160 444,241 3,127,342 44.51 70,262 2013 1,901,721.25 264,701 299,854 2,647,814 45.51 58,181 2014 1,999,765.73 216,975 245,790 2,853,847 46.50 61,373 2015 1,755,517.17 136,053 154,122 2,566,930 47.50 54,041 2016 1,836,820.95 85,412 96,755 2,750,317 48.50 56,708 2017 1,514,569.54 23,476 26,594 2,320,989 49.50 46,889 44,581,428.46 17,825,284 20,192,463 48,908,751 1,288,012 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.0 2.89 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1258 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 1972 741.04 763 763 1973 2,448.03 2,521 2,521 1974 2,911.11 2,998 2,998 1975 3,516.92 3,622 3,622 1976 5,359.71 5,521 5,521 1977 5,289.78 5,448 5,448 1978 5,202.77 5,359 5,359 1979 6,803.51 7,008 7,008 1980 6,339.90 6,442 6,530 1981 4,857.12 4,900 5,003 1982 40,408.51 40,476 41,621 1983 70,234.85 69,882 72,342 1984 87,508.70 86,438 90,134 1985 42,300.18 41,456 43,569 1986 27,975.38 27,187 28,815 1987 41,220.63 39,719 42,457 1988 1,373.78 1,311 1,415 1989 26,969.84 25,487 27,779 1990 114,121.76 106,672 117,545 1991 19,779.45 18,274 20,373 1992 103,308.01 94,224 106,407 1993 19,801.93 17,806 20,293 103 2.54 41 1994 4,178.65 3,699 4,216 88 2.81 31 1996 1,939.93 1,656 1,887 111 3.42 32 1997 94,047.20 78,657 89,642 7,227 3.76 1,922 1998 36,520.31 29,811 33,974 3,642 4.15 878 1999 16,287.06 12,942 14,749 2,027 4.57 444 2000 92,319.06 71,174 81,114 13,975 5.03 2,778 2001 23,574.96 17,544 19,994 4,288 5.55 773 2002 23,175.72 16,578 18,893 4,978 6.11 815 2003 51,054.72 34,891 39,764 12,822 6.73 1,905 2004 93,091.65 60,407 68,843 27,041 7.40 3,654 2005 282,240.76 172,390 196,466 94,242 8.14 11,578 2006 329,010.71 187,571 213,767 125,114 8.93 14,011 2007 556,347.55 293,109 334,044 238,994 9.77 24,462 2008 911,488.09 438,435 499,667 439,166 10.66 41,198 2009 3,074,792.86 1,333,322 1,519,533 1,647,504 11.58 142,272 2010 1,487,447.21 571,462 651,272 880,799 12.54 70,239 2011 5,252,981.93 1,753,025 1,997,852 3,412,719 13.52 252,420 2012 379,884.56 107,407 122,407 268,874 14.51 18,530 2013 354,450.26 82,144 93,616 271,468 15.50 17,514 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1259 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 2014 452,115.00 81,494 92,876 372,802 16.50 22,594 2015 580,351.20 74,720 85,155 512,607 17.50 29,292 2016 361,931.27 27,959 31,864 340,925 18.50 18,428 2017 417,618.13 10,754 12,256 417,891 19.50 21,430 15,515,321.70 6,074,665 6,881,374 9,099,407 697,241 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.1 4.49 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1260 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-O1 NET SALVAGE PERCENT.. -60 1962 2,690.65 3,982 4,305 1963 8,272.76 12,023 13,236 1964 9,160.61 13,069 14,657 1965 8,583.55 12,017 13,625 109 3.75 29 1966 11,353.92 15,593 17,679 487 4.25 115 1967 11,884.87 16,005 18,146 870 4.75 183 1968 13,126.89 17,327 19,645 1,358 5.25 259 1969 14,625.72 18,916 21,447 1,954 5.75 340 1970 20,715.89 26,240 29,751 3,394 6.25 543 1971 22,505.35 27,907 31,640 4,369 6.75 647 1972 22,381.74 27,156 30,789 5,022 7.25 693 1973 23,329.12 27,684 31,388 5,939 7.75 766 1974 23,004.45 26,685 30,255 6,552 8.25 794 1975 30,859.87 34,974 39,653 9,723 8.75 1,111 1976 35,288.65 39,053 44,278 12,184 9.25 1,317 1977 34,313.52 37,059 42,017 12,885 9.75 1,322 1978 34,737.69 36,590 41,485 14,095 10.25 1,375 1979 28,136.26 28,887 32,752 12,266 10.75 1,141 1980 24,074.68 24,075 27,296 11,223 11.25 998 1981 42,464.13 41,332 46,861 21,082 11.75 1,794 1982 53,327.79 50,484 57,238 28,086 12.25 2,293 1983 25,710.33 23,654 26,818 14,319 12.75 1,123 1984 14,737.90 13,166 14,927 8,654 13.25 653 1985 10,906.81 9,453 10,718 6,733 13.75 490 1986 24,578.51 20,646 23,408 15,918 14.25 1,117 1987 11,247.88 9,148 10,372 7,625 14.75 517 1988 11,281.49 8,875 10,062 7,988 15.25 524 1989 10,046.42 7,635 8,656 7,418 15.75 471 1990 37,867.87 27,770 31,485 29,104 16.25 1,791 1991 8,906.69 6,294 7,136 7,115 16.75 425 1992 20,141.30 13,696 15,528 16,698 17.25 968 1993 22,349.06 14,601 16,555 19,203 17.75 1,082 1994 13,359.98 8,372 9,492 11,884 18.25 651 1995 8,307.35 4,984 5,651 7,641 18.75 408 1996 9,482.57 5,437 6,164 9,008 19.25 468 1997 6,863.36 3,752 4,254 6,727 19.75 341 1998 7,272.68 3,782 4,288 7,348 20.25 363 1999 4,671.82 2,305 2,613 4,862 20.75 234 2000 9,703.73 4,528 5,134 10,392 21.25 489 2001 4,318.90 1,900 2,154 4,756 21.75 219 2002 11,259.54 4,654 5,277 12,738 22.25 572 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1261 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-O1 NET SALVAGE PERCENT.. -60 2003 15,895.76 6,146 6,968 18,465 22.75 812 2004 7,373.23 2,654 3,009 8,788 23.25 378 2005 17,125.01 5,708 6,472 20,928 23.75 881 2006 5,763.41 1,767 2,003 7,218 24.25 298 2007 13,434.83 3,762 4,265 17,231 24.75 696 2008 24,794.68 6,281 7,122 32,549 25.25 1,289 2009 17,951.51 4,069 4,614 24,108 25.75 936 2010 16,362.62 3,273 3,711 22,469 26.25 856 2011 17,324.75 3,003 3,405 24,315 26.75 909 2012 20,702.15 3,036 3,442 29,681 27.25 1,089 2013 15,188.08 1,823 2,067 22,234 27.75 801 2014 21,735.11 2,028 2,299 32,477 28.25 1,150 2015 18,703.99 1,247 1,414 28,512 28.75 992 2016 9,126.09 365 414 14,188 29.25 485 2017 1,707.75 23 26 2,706 29.75 91 971,041.27 776,895 880,066 673,600 40,289 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.7 4.15 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1262 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 102,042.13 102,064 115,618 32,343 15.51 2,085 1956 3,799.35 3,706 4,198 1,311 16.36 80 1957 709.51 683 774 255 16.80 15 1958 1,185.18 1,126 1,276 443 17.23 26 1959 4,113.43 3,857 4,369 1,595 17.67 90 1960 2,943.20 2,721 3,082 1,186 18.12 65 1961 11,298.69 10,298 11,666 4,717 18.57 254 1962 31,487.63 28,289 32,046 13,611 19.02 716 1963 38,543.39 34,114 38,644 17,244 19.48 885 1964 52,687.03 45,929 52,028 24,368 19.94 1,222 1965 42,351.87 36,355 41,183 20,227 20.40 992 1966 88,423.17 74,697 84,617 43,597 20.87 2,089 1967 31,396.35 26,086 29,550 15,975 21.35 748 1968 36,982.38 30,212 34,224 19,400 21.83 889 1969 33,640.83 27,014 30,601 18,178 22.31 815 1970 17,489.35 13,796 15,628 9,732 22.80 427 1971 18,483.05 14,317 16,218 10,582 23.29 454 1972 17,295.36 13,146 14,892 10,186 23.79 428 1973 43,505.91 32,425 36,731 26,353 24.30 1,084 1974 32,644.79 23,857 27,025 20,310 24.80 819 1975 46,838.07 33,523 37,975 29,940 25.32 1,182 1976 129,256.95 90,600 102,632 84,791 25.83 3,283 1977 179,688.81 123,240 139,606 120,943 26.35 4,590 1978 130,198.52 87,296 98,889 89,899 26.88 3,344 1979 85,115.27 55,760 63,165 60,252 27.41 2,198 1980 153,133.36 97,966 110,976 111,067 27.94 3,975 1981 263,324.93 164,336 186,160 195,661 28.48 6,870 1982 496,891.24 302,319 342,466 378,026 29.02 13,026 1983 318,002.60 188,407 213,427 247,677 29.57 8,376 1984 284,301.95 163,906 185,673 226,565 30.12 7,522 1985 472,996.47 265,010 300,203 385,642 30.68 12,570 1986 310,420.10 168,881 191,308 258,801 31.24 8,284 1987 151,391.75 79,905 90,516 129,002 31.80 4,057 1988 160,250.99 81,978 92,865 139,499 32.36 4,311 1989 104,954.82 51,956 58,856 93,328 32.93 2,834 1990 156,560.73 74,869 84,811 142,202 33.51 4,244 1991 185,057.31 85,437 96,783 171,550 34.08 5,034 1992 226,758.07 100,876 114,272 214,527 34.66 6,189 1993 350,467.95 150,014 169,936 338,243 35.24 9,598 1994 379,639.38 156,115 176,847 373,630 35.82 10,431 1995 172,791.34 68,099 77,142 173,405 36.41 4,763 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1263 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1996 94,784.91 35,734 40,479 96,959 37.00 2,621 1997 242,892.37 87,415 99,024 253,170 37.59 6,735 1998 175,466.67 60,146 68,133 186,294 38.18 4,879 1999 241,225.60 78,560 88,993 260,784 38.77 6,726 2000 98,411.43 30,366 34,399 108,298 39.36 2,751 2001 197,961.39 57,638 65,292 221,752 39.96 5,549 2002 159,642.79 43,704 49,508 181,974 40.56 4,487 2003 208,515.17 53,455 60,554 241,793 41.16 5,874 2004 250,696.81 59,907 67,862 295,648 41.76 7,080 2005 284,214.03 62,970 71,332 340,778 42.36 8,045 2006 164,644.98 33,614 38,078 200,657 42.96 4,671 2007 477,557.67 89,189 101,033 591,426 43.56 13,577 2008 468,780.79 79,257 89,782 589,950 44.17 13,356 2009 644,078.76 97,501 110,449 823,465 44.78 18,389 2010 281,420.97 37,705 42,712 365,348 45.38 8,051 2011 191,527.66 22,273 25,231 252,484 45.99 5,490 2012 200,522.79 19,713 22,331 268,427 46.61 5,759 2013 318,535.81 25,680 29,090 432,787 47.22 9,165 2014 212,607.53 13,379 15,156 293,125 47.83 6,128 2015 152,208.58 6,842 7,751 212,951 48.45 4,395 2016 180,320.08 4,863 5,509 255,955 49.07 5,216 2017 84,888.70 763 864 122,225 49.69 2,460 10,699,968.70 4,115,859 4,662,440 10,852,515 292,268 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 37.1 2.73 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1264 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 389.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. 0 1992 1,052.00 478 430 622 30.00 21 1993 416.99 182 164 253 30.93 8 2006 21,908.15 4,565 4,103 17,805 43.54 409 2007 50,937.61 9,696 8,715 42,223 44.53 948 74,314.75 14,921 13,412 60,903 1,386 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.9 1.87 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1265 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -20 1959 3,263.83 3,117 2,802 1,115 10.21 109 1960 1,147.98 1,086 976 402 10.59 38 1963 35,069.43 32,143 28,892 13,191 11.81 1,117 1965 5,127.16 4,592 4,128 2,025 12.68 160 1966 1,529.00 1,353 1,216 619 13.13 47 1968 66.74 58 52 28 14.07 2 1969 30,974.59 26,346 23,681 13,489 14.56 926 1970 5,230.34 4,386 3,942 2,334 15.06 155 1974 2,561.99 2,019 1,815 1,259 17.17 73 1975 9,089.28 7,039 6,327 4,580 17.73 258 1977 2,918.00 2,179 1,959 1,543 18.88 82 1979 52,455.92 37,668 33,858 29,089 20.08 1,449 1980 17,689.00 12,439 11,181 10,046 20.70 485 1981 239,320.86 164,729 148,068 139,117 21.32 6,525 1982 605,305.53 407,346 366,146 360,221 21.96 16,404 1983 14,875.70 9,782 8,793 9,058 22.60 401 1984 653,745.27 419,548 377,114 407,380 23.26 17,514 1985 177,105.52 110,811 99,603 112,924 23.93 4,719 1986 259,184.55 157,999 142,019 169,002 24.60 6,870 1987 51,032.68 30,264 27,203 34,036 25.29 1,346 1988 121,259.11 69,903 62,833 82,678 25.98 3,182 1989 136,585.72 76,412 68,684 95,219 26.69 3,568 1990 1,037,762.46 562,882 505,951 739,364 27.40 26,984 1991 313,408.82 164,502 147,864 228,227 28.13 8,113 1992 160,894.56 81,631 73,375 119,698 28.86 4,148 1993 206,740.36 101,220 90,983 157,105 29.60 5,308 1994 219,216.22 103,382 92,926 170,133 30.35 5,606 1995 252,522.20 114,544 102,959 200,068 31.10 6,433 1996 141,736.38 61,672 55,434 114,650 31.87 3,597 1997 202,339.09 84,303 75,776 167,031 32.64 5,117 1998 101,801.45 40,509 36,412 85,750 33.42 2,566 1999 82,097.88 31,112 27,965 70,552 34.21 2,062 2000 119,772.44 43,089 38,731 104,996 35.01 2,999 2002 18,941.27 6,082 5,467 17,263 36.62 471 2003 131,468.13 39,630 35,622 122,140 37.44 3,262 2004 157,193.52 44,291 39,811 148,821 38.26 3,890 2005 119,861.45 31,385 28,211 115,623 39.09 2,958 2006 659,221.94 159,321 143,207 647,859 39.93 16,225 2007 39,248.37 8,694 7,815 39,283 40.77 964 2008 102,272.49 20,544 18,466 104,261 41.63 2,504 2009 113,349.35 20,457 18,388 117,631 42.48 2,769 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1266 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -20 2010 26,046.31 4,157 3,737 27,519 43.35 635 2011 2,424,971.92 336,392 302,369 2,607,597 44.22 58,969 2012 416,223.17 49,048 44,087 455,381 45.09 10,099 2013 581,899.58 56,281 50,589 647,690 45.97 14,089 2014 288,365.55 21,731 19,533 326,506 46.86 6,968 2015 365,642.25 19,745 17,748 421,023 47.75 8,817 2016 442,312.01 14,331 12,881 517,893 48.65 10,645 2017 3,394,498.14 36,661 32,953 4,040,445 49.55 81,543 14,545,345.51 3,838,815 3,450,552 14,003,863 363,171 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.6 2.50 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1267 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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, 2017 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-S1.5 NET SALVAGE PERCENT.. +10 1983 11,071.98 9,965 9,965 1986 22,675.12 20,408 20,408 1990 4,564.82 4,070 3,653 455 0.13 455 1991 52,172.87 45,647 40,973 5,983 0.39 5,983 1992 26,518.04 22,758 20,428 3,438 0.65 3,438 1993 103,476.27 87,075 78,159 14,970 0.91 14,970 1994 118,889.13 98,134 88,086 18,914 1.16 16,305 1995 39,702.14 32,133 28,843 6,889 1.41 4,886 1996 77,166.73 61,165 54,902 14,548 1.67 8,711 1997 84,667.01 65,695 58,968 17,232 1.93 8,928 1999 79,109.84 58,535 52,541 18,658 2.49 7,493 2000 44,767.24 32,261 28,958 11,333 2.79 4,062 2001 112,757.65 78,866 70,790 30,692 3.12 9,837 2002 338,218.41 229,168 205,702 98,695 3.46 28,525 2003 300,424.74 196,414 176,302 94,080 3.83 24,564 2004 344,575.37 216,639 194,456 115,662 4.22 27,408 2005 638,974.92 384,071 344,744 230,333 4.65 49,534 2006 457,525.70 261,184 234,440 177,333 5.12 34,635 2007 30,311.90 16,310 14,640 12,641 5.63 2,245 2008 322,714.17 162,233 145,621 144,822 6.18 23,434 2009 354,283.19 164,210 147,396 171,459 6.79 25,252 2010 34,288.36 14,460 12,979 17,881 7.44 2,403 2011 89,122.40 33,459 30,033 50,177 8.16 6,149 2012 70,339.18 22,925 20,578 42,727 8.93 4,785 2014 152,585.50 33,056 29,671 107,656 10.63 10,128 2015 496,571.37 78,210 70,202 376,712 11.55 32,616 2016 251,027.53 24,045 21,583 204,342 12.51 16,334 2017 851,698.79 27,373 24,570 741,959 13.50 54,960 5,510,200.37 2,480,469 2,229,591 2,729,589 428,040 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.4 7.77 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1268 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. +5 1985 34,068.44 27,551 24,764 7,601 2.38 3,194 1987 36,936.00 28,970 26,040 9,049 2.79 3,243 1989 15,777.00 11,981 10,769 4,219 3.21 1,314 1990 17,895.30 13,356 12,005 4,996 3.43 1,457 1991 38,447.36 28,170 25,321 11,204 3.66 3,061 1992 62,733.59 45,108 40,546 19,051 3.89 4,897 1993 196,215.72 138,290 124,303 62,102 4.13 15,037 1994 22,513.96 15,547 13,975 7,413 4.37 1,696 1995 55,397.03 37,431 33,645 18,982 4.62 4,109 1996 26,781.07 17,698 15,908 9,534 4.87 1,958 1997 126,922.14 81,917 73,632 46,944 5.13 9,151 1999 45,851.46 28,259 25,401 18,158 5.62 3,231 2000 167,251.65 100,596 90,422 68,467 5.87 11,664 2001 140,352.36 82,417 74,081 59,254 6.11 9,698 2002 341,737.31 195,803 175,999 148,651 6.35 23,410 2003 31,481.46 17,589 15,810 14,097 6.59 2,139 2004 396,575.32 215,454 193,663 183,084 6.85 26,728 2005 925,431.75 486,835 437,596 441,564 7.14 61,844 2006 723,569.95 366,895 329,787 357,604 7.46 47,936 2007 70,096.37 33,962 30,527 36,065 7.84 4,600 2008 376,971.95 172,572 155,118 203,005 8.29 24,488 2009 1,133,339.26 483,835 434,899 641,773 8.81 72,846 2010 79,573.87 31,041 27,901 47,694 9.43 5,058 2011 179,927.02 62,603 56,271 114,660 10.14 11,308 2012 123,402.54 37,221 33,456 83,776 10.92 7,672 2013 313,172.17 78,841 70,867 226,647 11.76 19,273 2014 37,842.73 7,550 6,786 29,165 12.64 2,307 2015 326,538.79 47,307 42,523 267,689 13.56 19,741 2016 422,765.88 37,400 33,618 368,010 14.51 25,363 2017 1,744,080.74 51,777 46,540 1,610,337 15.50 103,893 8,213,650.19 2,983,976 2,682,173 5,120,795 532,316 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.6 6.48 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1269 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2.5 NET SALVAGE PERCENT.. +5 1958 5,961.45 5,349 4,808 855 1.94 441 1960 4,862.20 4,314 3,878 741 2.31 321 1962 4,550.72 3,991 3,587 736 2.69 274 1963 5,646.36 4,923 4,425 939 2.88 326 1964 4,517.03 3,915 3,519 772 3.07 251 1966 6,340.45 5,428 4,879 1,144 3.46 331 1967 6,039.99 5,138 4,618 1,120 3.66 306 1970 2,662.25 2,219 1,995 534 4.29 124 1971 3,316.54 2,744 2,466 685 4.52 152 1972 2,977.00 2,444 2,197 631 4.75 133 1974 6,489.56 5,242 4,712 1,453 5.24 277 1976 4,495.41 3,565 3,204 1,067 5.78 185 1977 3,866.76 3,037 2,730 943 6.06 156 1978 5,196.00 4,039 3,630 1,306 6.36 205 1979 150.00 115 103 40 6.67 6 1980 18,300.00 13,908 12,501 4,884 7.00 698 1981 4,531.83 3,402 3,058 1,247 7.34 170 1982 18,102.01 13,409 12,053 5,144 7.71 667 1983 12,803.33 9,352 8,406 3,757 8.09 464 1984 28,318.22 20,384 18,322 8,580 8.48 1,012 1985 12,708.23 9,003 8,092 3,981 8.90 447 1986 5,426.94 3,780 3,398 1,758 9.34 188 1987 4,043.72 2,765 2,485 1,357 9.81 138 1988 12,302.85 8,248 7,414 4,274 10.30 415 1989 23,672.63 15,543 13,971 8,518 10.81 788 1990 48,668.07 31,241 28,081 18,154 11.35 1,599 1991 56,821.42 35,596 31,996 21,984 11.92 1,844 1992 165,208.92 100,850 90,650 66,298 12.51 5,300 1993 118,400.20 70,284 63,175 49,305 13.13 3,755 1994 170,614.53 98,270 88,331 73,753 13.78 5,352 1995 491,155.60 273,828 246,133 220,465 14.46 15,247 1996 40,323.93 21,704 19,509 18,799 15.17 1,239 1997 97,478.33 50,509 45,401 47,203 15.91 2,967 1998 99,288.55 49,398 44,402 49,922 16.67 2,995 1999 16,058.31 7,645 6,872 8,383 17.46 480 2000 14,430.76 6,549 5,887 7,822 18.28 428 2001 1,368.43 590 530 770 19.12 40 2002 41,308.02 16,830 15,128 24,115 19.99 1,206 2003 40,023.36 15,339 13,788 24,234 20.88 1,161 2004 44,989.70 16,143 14,510 28,230 21.78 1,296 2005 58,967.09 19,670 17,681 38,338 22.71 1,688 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1270 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2.5 NET SALVAGE PERCENT.. +5 2006 259,811.00 80,041 71,945 174,875 23.65 7,394 2007 365,391.78 103,144 92,712 254,410 24.60 10,342 2008 295,112.11 75,536 67,896 212,461 25.57 8,309 2009 21,585.44 4,957 4,456 16,050 26.54 605 2010 25,997.81 5,271 4,738 19,960 27.53 725 2011 236,534.78 41,668 37,454 187,254 28.51 6,568 2012 25,163.39 3,750 3,371 20,534 29.51 696 2013 99,913.50 12,204 10,969 83,949 30.50 2,752 2014 18,823.47 1,788 1,607 16,275 31.50 517 2015 553,851.20 37,584 33,783 492,376 32.50 15,150 2016 1,843.54 75 67 1,684 33.50 50 2017 116,513.29 1,582 1,422 109,266 34.50 3,167 3,732,928.01 1,338,303 1,202,945 2,343,337 111,347 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 21.0 2.98 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1271 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. +10 2000 75,164.85 67,648 67,648 2002 168,349.02 146,296 130,968 20,546 0.31 20,546 2005 195,171.13 159,845 143,097 32,557 0.81 32,557 2006 110,219.25 87,845 78,641 20,556 1.03 19,957 2007 106,243.23 82,020 73,426 22,193 1.28 17,338 2009 128,894.42 90,484 81,003 35,002 1.98 17,678 2011 1,203,646.94 717,371 642,208 441,074 3.04 145,090 2012 403,183.82 211,268 189,132 173,733 3.76 46,206 2014 138,577.10 48,225 43,172 81,547 5.52 14,773 2015 1,134,734.95 283,686 253,963 767,298 6.50 118,046 2017 1,104,115.72 55,210 49,425 944,279 8.50 111,092 4,768,300.43 1,949,898 1,752,683 2,538,787 543,283 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 4.7 11.39 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1272 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP WYOMING PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 NET SALVAGE PERCENT.. +20 1962 5,033.75 3,694 3,320 707 1.24 570 1980 25,928.43 15,599 14,021 6,722 3.72 1,807 1981 94,599.79 56,104 50,430 25,250 3.88 6,508 1984 350,658.68 198,425 178,356 102,171 4.39 23,274 1985 76,552.82 42,584 38,277 22,965 4.57 5,025 1986 11,219.02 6,127 5,507 3,468 4.76 729 1987 80,044.29 42,947 38,603 25,432 4.94 5,148 1988 3,663.98 1,927 1,732 1,199 5.14 233 1989 12,370.00 6,380 5,735 4,161 5.33 781 1990 96,296.14 48,585 43,671 33,366 5.54 6,023 1991 67,136.37 33,156 29,803 23,906 5.74 4,165 1992 830,203.54 400,271 359,787 304,376 5.96 51,070 1993 127,400.17 59,929 53,868 48,052 6.18 7,775 1994 555,310.30 254,701 228,940 215,308 6.40 33,642 1995 181,175.46 80,780 72,610 72,330 6.64 10,893 1996 457,439.46 198,346 178,285 187,667 6.87 27,317 1997 341,701.42 143,605 129,081 144,280 7.12 20,264 1998 600,474.91 244,355 219,641 260,739 7.37 35,378 1999 175,012.88 68,699 61,751 78,259 7.64 10,243 2000 456,019.08 172,678 155,213 209,602 7.90 26,532 2001 491,418.40 178,747 160,668 232,467 8.18 28,419 2002 1,116,883.90 388,970 349,629 543,878 8.47 64,212 2003 969,937.11 322,795 290,147 485,803 8.76 55,457 2004 1,930,094.07 610,419 548,680 995,395 9.07 109,746 2005 1,304,190.32 390,214 350,747 692,605 9.39 73,760 2006 1,501,016.98 423,491 380,659 820,155 9.71 84,465 2007 1,412,202.04 372,821 335,113 794,649 10.05 79,070 2008 2,193,728.92 538,201 483,767 1,271,216 10.40 122,232 2009 687,891.35 155,557 139,824 410,489 10.76 38,150 2010 502,188.07 103,652 93,169 308,581 11.13 27,725 2011 3,639,900.20 675,565 607,237 2,304,683 11.52 200,059 2012 4,258,456.71 697,263 626,741 2,780,024 11.93 233,028 2013 394,274.37 55,514 49,899 265,520 12.36 21,482 2014 2,562,993.89 296,631 266,630 1,783,765 12.83 139,031 2015 2,054,732.10 180,816 162,528 1,481,258 13.35 110,956 2016 3,402,985.33 196,012 176,187 2,546,201 13.92 182,917 2017 6,297,530.73 137,689 123,763 4,914,262 14.59 336,824 39,268,664.98 7,803,249 7,014,019 24,400,913 2,184,910 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.2 5.56 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1273 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming &$/,)251,$ 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1274 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 360.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R4 NET SALVAGE PERCENT.. 0 1946 49,790.98 44,475 48,758 1,033 6.94 149 1947 6,445.77 5,723 6,274 172 7.29 24 1948 38,097.95 33,614 36,851 1,247 7.65 163 1949 17,690.38 15,505 16,998 692 8.03 86 1950 20,957.53 18,243 20,000 958 8.42 114 1951 16,828.54 14,540 15,940 889 8.84 101 1952 14,003.68 12,004 13,160 844 9.28 91 1953 5,096.59 4,332 4,749 348 9.75 36 1954 2,850.66 2,402 2,633 218 10.24 21 1955 5,947.96 4,964 5,442 506 10.75 47 1956 10,113.35 8,355 9,160 953 11.30 84 1957 8,641.50 7,065 7,745 896 11.86 76 1958 15,216.06 12,302 13,487 1,729 12.45 139 1959 7,636.57 6,102 6,690 947 13.06 73 1960 12,900.36 10,183 11,164 1,736 13.69 127 1961 7,477.84 5,828 6,389 1,089 14.34 76 1962 10,556.78 8,121 8,903 1,654 15.00 110 1963 3,882.40 2,946 3,230 652 15.67 42 1964 66,455.16 49,729 54,518 11,937 16.36 730 1965 39,399.91 29,065 31,864 7,536 17.05 442 1966 14,908.88 10,835 11,878 3,031 17.76 171 1967 40,519.25 28,999 31,791 8,728 18.48 472 1968 25,318.37 17,840 19,558 5,760 19.20 300 1969 20,773.63 14,401 15,788 4,986 19.94 250 1970 20,006.32 13,638 14,951 5,055 20.69 244 1971 46,716.32 31,293 34,306 12,410 21.46 578 1972 27,952.17 18,393 20,164 7,788 22.23 350 1973 31,972.82 20,650 22,638 9,335 23.02 406 1974 45,724.65 28,975 31,765 13,960 23.81 586 1975 43,486.05 27,015 29,616 13,870 24.62 563 1976 23,241.33 14,145 15,507 7,734 25.44 304 1977 32,666.04 19,464 21,338 11,328 26.27 431 1978 33,342.86 19,431 21,302 12,041 27.12 444 1979 15,761.52 8,979 9,844 5,918 27.97 212 1980 1,030.19 573 628 402 28.83 14 1981 4,188.75 2,275 2,494 1,695 29.70 57 1982 7,080.58 3,749 4,110 2,971 30.58 97 1983 3,095.22 1,597 1,751 1,344 31.47 43 1986 64,644.99 30,632 33,582 31,063 34.20 908 1987 2,501.54 1,150 1,261 1,241 35.12 35 1988 20,746.03 9,240 10,130 10,616 36.05 294 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1275 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 360.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R4 NET SALVAGE PERCENT.. 0 1989 3,849.66 1,659 1,819 2,031 36.99 55 1990 10,232.71 4,262 4,672 5,561 37.93 147 1991 2,645.62 1,063 1,165 1,481 38.88 38 1992 2,167.81 839 920 1,248 39.83 31 1993 1,390.71 518 568 823 40.79 20 1994 1,949.06 697 764 1,185 41.75 28 1995 1,563.84 536 588 976 42.72 23 1996 917.73 301 330 588 43.69 13 1997 2,510.06 785 861 1,649 44.66 37 1998 858.70 256 281 578 45.64 13 2008 2,839.89 414 454 2,386 55.52 43 2009 9,426.90 1,230 1,348 8,079 56.52 143 2010 12,016.33 1,385 1,518 10,498 57.51 183 2011 19,918.01 1,989 2,181 17,737 58.51 303 2012 16,882.96 1,426 1,563 15,320 59.51 257 2013 8,300.21 573 628 7,672 60.51 127 2014 38,184.98 2,056 2,254 35,931 61.50 584 2015 66,123.37 2,543 2,788 63,335 62.50 1,013 1,087,446.03 641,304 703,059 384,387 12,548 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30.6 1.15 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1276 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -10 1943 437.89 423 464 18 6.75 3 1949 142.30 133 146 11 8.29 1 1950 1,982.09 1,841 2,018 162 8.57 19 1951 3,891.53 3,591 3,937 344 8.86 39 1952 9,483.75 8,695 9,532 900 9.16 98 1953 4,137.93 3,768 4,131 421 9.47 44 1954 4,509.88 4,077 4,470 491 9.80 50 1955 2,790.35 2,504 2,745 324 10.14 32 1956 2,380.87 2,119 2,323 296 10.49 28 1957 8,196.05 7,236 7,933 1,083 10.86 100 1958 5,482.36 4,798 5,260 771 11.24 69 1959 4,611.47 4,000 4,385 688 11.63 59 1960 1,717.28 1,475 1,617 272 12.04 23 1961 933.48 794 870 157 12.47 13 1962 483.45 407 446 86 12.91 7 1963 6,042.28 5,031 5,515 1,132 13.37 85 1965 11,335.83 9,218 10,106 2,363 14.34 165 1966 6,111.47 4,908 5,381 1,342 14.85 90 1967 659.07 522 572 153 15.37 10 1968 916.80 717 786 222 15.90 14 1972 41,039.71 30,205 33,114 12,030 18.20 661 1974 16,225.19 11,546 12,658 5,190 19.42 267 1975 4,940.42 3,452 3,784 1,650 20.06 82 1976 4,869.54 3,341 3,663 1,693 20.70 82 1977 13,295.14 8,945 9,806 4,819 21.36 226 1978 3,203.10 2,112 2,315 1,208 22.03 55 1979 26,998.77 17,436 19,115 10,584 22.71 466 1980 16,734.30 10,576 11,594 6,814 23.40 291 1981 1,115.79 690 756 471 24.10 20 1983 1,758.66 1,037 1,137 798 25.53 31 1985 16,391.71 9,179 10,063 7,968 27.00 295 1986 37,004.89 20,167 22,109 18,596 27.75 670 1987 51,651.54 27,375 30,011 26,806 28.50 941 1988 115,385.38 59,378 65,096 61,828 29.27 2,112 1989 238,637.07 119,081 130,548 131,953 30.05 4,391 1990 34,949.06 16,894 18,521 19,923 30.83 646 1992 67,941.67 30,683 33,638 41,098 32.42 1,268 1993 39,118.90 17,032 18,672 24,359 33.23 733 1994 426,002.34 178,495 195,684 272,919 34.05 8,015 1995 32,529.06 13,096 14,357 21,425 34.87 614 1996 6,417.90 2,477 2,716 4,344 35.70 122 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1277 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -10 1997 71,606.72 26,437 28,983 49,784 36.54 1,362 1998 303.90 107 117 217 37.38 6 2002 25,333.97 7,180 7,871 19,996 40.83 490 2003 16,745.62 4,451 4,880 13,540 41.71 325 2004 3,428.61 851 933 2,838 42.59 67 2005 11,806.36 2,720 2,982 10,005 43.48 230 2007 3,305.11 643 705 2,931 45.28 65 2008 991,918.57 174,970 191,819 899,291 46.18 19,474 2009 1,428,609.41 226,009 247,773 1,323,697 47.09 28,110 2011 329,440.28 39,993 43,844 318,540 48.93 6,510 2012 3,723.46 384 421 3,675 49.85 74 2013 880,983.58 74,358 81,519 887,563 50.78 17,479 2014 75,215.56 4,949 5,425 77,312 51.71 1,495 2016 33,938.96 964 1,057 36,276 53.58 677 2017 17,387.37 164 180 18,946 54.53 347 5,166,203.75 1,213,634 1,330,503 4,352,321 99,648 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.7 1.93 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1278 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -25 1930 26,072.07 29,866 32,590 1936 8,808.00 9,689 10,622 388 6.00 65 1937 4,250.12 4,642 5,089 224 6.31 35 1943 1,622.75 1,692 1,855 173 8.29 21 1944 3,047.30 3,151 3,454 355 8.64 41 1945 13,765.99 14,114 15,473 1,734 8.99 193 1946 1,551.95 1,577 1,729 211 9.35 23 1947 24,474.60 24,652 27,026 3,567 9.71 367 1948 17,414.31 17,379 19,053 2,715 10.08 269 1949 20,448.92 20,219 22,166 3,395 10.45 325 1950 27,796.89 27,227 29,849 4,897 10.82 453 1951 40,203.32 38,987 42,742 7,512 11.21 670 1952 62,155.30 59,685 65,434 12,260 11.59 1,058 1953 62,095.38 59,006 64,689 12,930 11.99 1,078 1954 123,158.25 115,800 126,953 26,995 12.39 2,179 1955 63,304.58 58,889 64,561 14,570 12.79 1,139 1956 125,972.32 115,895 127,058 30,407 13.20 2,304 1957 79,415.76 72,229 79,186 20,084 13.62 1,475 1958 9,872.40 8,875 9,730 2,610 14.04 186 1959 15,236.94 13,534 14,838 4,208 14.47 291 1960 40,637.18 35,659 39,094 11,702 14.90 785 1961 60,042.07 52,026 57,037 18,016 15.34 1,174 1962 22,293.53 19,067 20,903 6,964 15.79 441 1963 36,813.41 31,071 34,064 11,953 16.24 736 1964 50,182.19 41,777 45,801 16,927 16.70 1,014 1965 255,122.94 209,392 229,560 89,344 17.17 5,203 1966 164,195.48 132,834 145,628 59,616 17.64 3,380 1967 68,337.25 54,465 59,711 25,711 18.12 1,419 1968 108,516.16 85,158 93,360 42,285 18.61 2,272 1969 27,756.63 21,442 23,507 11,189 19.10 586 1970 95,533.96 72,606 79,599 39,818 19.60 2,032 1971 15,995.38 11,953 13,104 6,890 20.11 343 1972 27,401.51 20,126 22,064 12,188 20.62 591 1973 6,507.83 4,695 5,147 2,988 21.14 141 1974 209,946.75 148,695 163,017 99,416 21.67 4,588 1975 7,964.19 5,535 6,068 3,887 22.20 175 1976 2,400.41 1,636 1,794 1,207 22.74 53 1977 342,101.33 228,438 250,440 177,187 23.29 7,608 1978 389,439.05 254,596 279,118 207,681 23.85 8,708 1979 408,616.03 261,412 286,590 224,180 24.41 9,184 1980 75,409.48 47,169 51,712 42,550 24.98 1,703 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1279 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -25 1981 153,922.52 94,085 103,147 89,256 25.55 3,493 1982 79,687.04 47,533 52,111 47,498 26.14 1,817 1983 94,924.56 55,222 60,541 58,115 26.73 2,174 1984 13,756.49 7,800 8,551 8,645 27.32 316 1985 84,938.19 46,865 51,379 54,794 27.93 1,962 1986 365,941.39 196,419 215,337 242,090 28.53 8,485 1987 149,113.69 77,726 85,212 101,180 29.15 3,471 1988 263,536.25 133,283 146,120 183,300 29.77 6,157 1989 1,005,959.62 492,920 540,396 717,054 30.40 23,587 1990 301,209.66 142,849 156,608 219,904 31.03 7,087 1991 931,672.25 426,939 468,060 696,530 31.67 21,993 1992 1,070,638.53 473,490 519,094 819,204 32.31 25,355 1993 53,563.37 22,818 25,016 41,938 32.96 1,272 1994 636,639.19 260,863 285,988 509,811 33.61 15,168 1995 50,923.71 20,026 21,955 41,700 34.27 1,217 1996 268,692.77 101,230 110,980 224,886 34.93 6,438 1997 382,546.64 137,717 150,981 327,202 35.60 9,191 1998 163,015.06 55,996 61,389 142,380 36.26 3,927 1999 64,843.45 21,171 23,210 57,844 36.94 1,566 2000 50,768.03 15,725 17,240 46,220 37.61 1,229 2001 123,739.41 36,225 39,714 114,960 38.29 3,002 2002 554,150.03 152,668 167,372 525,316 38.98 13,477 2003 186,825.07 48,294 52,945 180,586 39.66 4,553 2004 240,120.20 57,929 63,508 236,642 40.35 5,865 2005 894,272.10 200,317 219,611 898,229 41.04 21,887 2006 385,093.89 79,522 87,181 394,186 41.74 9,444 2007 183,148.80 34,661 37,999 190,937 42.43 4,500 2008 5,785,736.20 993,700 1,089,409 6,142,761 43.13 142,424 2009 3,026,140.35 466,026 510,912 3,271,763 43.84 74,630 2010 77,423.89 10,549 11,565 85,215 44.55 1,913 2011 1,044,388.87 123,760 135,680 1,169,806 45.26 25,846 2012 141,923.80 14,263 15,637 161,768 45.98 3,518 2013 4,787,445.74 394,964 433,005 5,551,302 46.70 118,872 2014 1,526,257.01 98,062 107,507 1,800,314 47.43 37,957 2015 265,903.55 12,232 13,410 318,969 48.16 6,623 2016 385,889.08 10,708 11,739 470,622 48.89 9,626 2017 1,893,843.68 17,518 19,206 2,348,099 49.63 47,312 30,834,473.99 8,018,935 8,791,130 29,751,962 741,662 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.1 2.41 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1280 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 33,285.43 53,075 58,186 8,385 11.15 752 1947 15,005.59 23,742 26,028 3,983 11.49 347 1948 17,960.60 28,195 30,910 5,011 11.83 424 1949 43,396.36 67,588 74,096 12,697 12.17 1,043 1950 35,942.38 55,508 60,853 11,032 12.53 880 1951 39,148.48 59,947 65,720 12,577 12.89 976 1952 38,417.70 58,311 63,926 12,909 13.26 974 1953 74,798.79 112,497 123,330 26,268 13.64 1,926 1954 64,742.48 96,455 105,743 23,742 14.03 1,692 1955 100,475.15 148,265 162,542 38,408 14.42 2,664 1956 128,559.37 187,789 205,872 51,247 14.83 3,456 1957 97,427.84 140,863 154,428 40,428 15.24 2,653 1958 179,022.90 256,099 280,760 77,286 15.66 4,935 1959 122,719.67 173,592 190,308 55,131 16.10 3,424 1960 159,587.32 223,189 244,681 74,494 16.54 4,504 1961 135,405.46 187,155 205,177 65,634 16.99 3,863 1962 161,795.12 220,925 242,199 81,391 17.45 4,664 1963 192,144.88 259,080 284,029 100,261 17.92 5,595 1964 161,194.75 214,534 235,193 87,196 18.40 4,739 1965 272,827.85 358,348 392,856 152,800 18.88 8,093 1966 211,683.40 274,189 300,592 122,775 19.38 6,335 1967 316,972.15 404,685 443,655 190,289 19.89 9,567 1968 216,615.48 272,463 298,700 134,531 20.41 6,591 1969 220,144.86 272,737 299,001 141,289 20.93 6,751 1970 223,248.56 272,203 298,415 148,082 21.47 6,897 1971 253,323.19 303,805 333,060 173,586 22.02 7,883 1972 226,287.62 266,856 292,553 160,022 22.57 7,090 1973 350,505.42 406,201 445,317 255,694 23.13 11,055 1974 381,687.93 434,430 476,264 287,112 23.70 12,114 1975 358,543.59 400,393 438,949 278,138 24.29 11,451 1976 485,298.04 531,537 582,722 387,874 24.88 15,590 1977 503,602.17 540,778 592,853 414,351 25.47 16,268 1978 570,448.86 599,907 657,676 483,222 26.08 18,528 1979 751,342.76 773,477 847,960 654,726 26.69 24,531 1980 1,078,148.93 1,085,200 1,189,701 966,597 27.32 35,381 1981 1,020,681.79 1,003,983 1,100,663 940,701 27.95 33,657 1982 1,084,102.30 1,041,128 1,141,385 1,026,820 28.59 35,915 1983 638,921.95 598,734 656,390 621,454 29.23 21,261 1984 700,819.19 639,918 701,540 700,098 29.89 23,422 1985 561,181.88 498,947 546,994 575,370 30.55 18,834 1986 934,287.12 808,252 886,084 982,490 31.21 31,480 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1281 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1,031,528.88 866,856 950,331 1,112,727 31.89 34,893 1988 832,024.64 678,633 743,983 920,066 32.57 28,249 1989 844,908.12 667,934 732,254 957,562 33.26 28,790 1990 720,008.92 551,138 604,211 835,807 33.95 24,619 1991 1,782,300.25 1,318,902 1,445,908 2,118,692 34.65 61,146 1992 2,057,316.96 1,469,295 1,610,783 2,503,851 35.36 70,810 1993 1,725,094.94 1,187,486 1,301,837 2,148,353 36.07 59,561 1994 1,356,410.46 898,188 984,680 1,728,141 36.79 46,973 1995 1,570,255.20 998,682 1,094,852 2,045,658 37.51 54,536 1996 2,105,009.27 1,282,919 1,406,460 2,803,559 38.24 73,315 1997 1,279,128.80 745,144 816,899 1,741,359 38.98 44,673 1998 1,918,820.72 1,066,864 1,169,599 2,668,042 39.71 67,188 1999 1,699,159.56 898,380 984,891 2,413,428 40.46 59,650 2000 1,890,047.39 947,783 1,039,051 2,741,044 41.21 66,514 2001 1,612,567.16 764,647 838,280 2,386,854 41.96 56,884 2002 1,183,214.27 528,353 579,231 1,787,198 42.72 41,835 2003 1,665,963.94 697,872 765,075 2,566,853 43.48 59,035 2004 1,694,217.43 662,913 726,749 2,661,686 44.24 60,165 2005 1,808,275.05 656,910 720,168 2,896,382 45.01 64,350 2006 2,057,750.74 689,141 755,503 3,359,998 45.79 73,378 2007 1,792,230.58 549,390 602,294 2,982,167 46.57 64,036 2008 1,518,720.89 422,478 463,161 2,574,281 47.35 54,367 2009 1,491,082.54 371,965 407,784 2,574,381 48.14 53,477 2010 2,362,651.43 521,484 571,701 4,153,602 48.93 84,889 2011 4,059,523.65 779,429 854,485 7,264,562 49.72 146,109 2012 1,635,124.18 266,362 292,012 2,978,236 50.52 58,952 2013 3,594,740.59 479,754 525,952 6,663,529 51.33 129,817 2014 1,741,997.46 181,168 198,614 3,285,381 52.14 63,011 2015 1,394,403.13 103,939 113,948 2,674,858 52.95 50,517 2016 1,266,233.03 56,626 62,079 2,470,387 53.77 45,944 2017 893,105.47 13,307 14,589 1,771,622 54.59 32,453 65,745,520.96 35,678,922 39,114,675 92,376,367 2,278,341 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.5 3.47 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1282 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -60 1946 170,988.57 185,951 203,857 69,725 20.82 3,349 1947 52,408.48 56,402 61,833 22,021 21.28 1,035 1948 78,801.37 83,913 91,994 34,088 21.74 1,568 1949 113,908.36 120,007 131,563 50,690 22.20 2,283 1950 81,303.48 84,716 92,874 37,212 22.67 1,641 1951 83,037.11 85,542 93,779 39,080 23.15 1,688 1952 57,691.82 58,750 64,407 27,900 23.63 1,181 1953 209,826.57 211,143 231,475 104,248 24.12 4,322 1954 95,846.85 95,292 104,468 48,887 24.61 1,986 1955 88,673.29 87,091 95,478 46,399 25.10 1,849 1956 111,698.04 108,329 118,761 59,956 25.60 2,342 1957 71,895.12 68,825 75,453 39,579 26.11 1,516 1958 148,668.21 140,452 153,977 83,892 26.62 3,151 1959 76,438.23 71,236 78,096 44,205 27.14 1,629 1960 148,396.54 136,361 149,492 87,942 27.67 3,178 1961 106,893.92 96,856 106,183 64,847 28.19 2,300 1962 123,646.39 110,391 121,021 76,813 28.73 2,674 1963 136,535.12 120,083 131,647 86,809 29.27 2,966 1964 138,466.20 119,941 131,491 90,055 29.81 3,021 1965 254,584.58 217,077 237,981 169,354 30.36 5,578 1966 205,508.67 172,400 189,001 139,813 30.92 4,522 1967 347,000.29 286,311 313,882 241,318 31.48 7,666 1968 222,415.30 180,452 197,829 158,035 32.04 4,932 1969 255,443.84 203,599 223,205 185,505 32.62 5,687 1970 187,418.73 146,750 160,881 138,989 33.19 4,188 1971 216,470.56 166,409 182,434 163,919 33.77 4,854 1972 139,501.06 105,213 115,345 107,857 34.36 3,139 1973 302,827.60 224,000 245,570 238,954 34.95 6,837 1974 430,723.68 312,244 342,312 346,846 35.55 9,757 1975 404,726.84 287,421 315,099 332,464 36.15 9,197 1976 672,654.68 467,586 512,613 563,634 36.76 15,333 1977 567,066.90 385,678 422,817 484,490 37.37 12,965 1978 619,368.71 411,796 451,450 539,540 37.99 14,202 1979 779,592.53 506,423 555,190 692,158 38.61 17,927 1980 1,174,769.05 745,198 816,958 1,062,672 39.23 27,088 1981 1,570,022.63 971,580 1,065,140 1,446,896 39.86 36,299 1982 1,459,639.14 880,267 965,033 1,370,390 40.50 33,837 1983 803,882.66 472,143 517,609 768,603 41.14 18,683 1984 902,481.67 515,830 565,503 878,468 41.78 21,026 1985 870,532.71 483,849 530,442 862,410 42.42 20,330 1986 837,389.04 452,029 495,558 844,264 43.07 19,602 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1283 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 NET SALVAGE PERCENT.. -60 1987 860,011.02 450,274 493,634 882,384 43.73 20,178 1988 683,193.17 346,767 380,159 712,950 44.38 16,065 1989 943,413.62 463,526 508,162 1,001,300 45.04 22,231 1990 762,307.87 361,968 396,824 822,869 45.71 18,002 1991 1,296,234.75 594,443 651,686 1,422,290 46.37 30,673 1992 1,502,147.92 664,094 728,044 1,675,393 47.04 35,616 1993 1,640,490.15 697,799 764,994 1,859,790 47.72 38,973 1994 1,067,857.02 436,608 478,652 1,229,919 48.39 25,417 1995 822,018.34 322,336 353,376 961,853 49.07 19,602 1996 915,957.79 343,843 376,954 1,088,578 49.75 21,881 1997 924,102.38 331,420 363,334 1,115,230 50.43 22,114 1998 711,942.79 243,416 266,856 872,252 51.11 17,066 1999 203,278.22 66,051 72,411 252,834 51.80 4,881 2000 362,054.66 111,490 122,226 457,061 52.49 8,708 2001 525,558.18 152,916 167,641 673,252 53.18 12,660 2002 400,002.57 109,588 120,141 519,863 53.87 9,650 2003 523,945.56 134,516 147,469 690,844 54.57 12,660 2004 507,850.33 121,632 133,345 679,216 55.27 12,289 2005 407,899.26 90,665 99,396 553,243 55.97 9,885 2006 249,375.66 51,132 56,056 342,945 56.67 6,052 2007 215,099.29 40,346 44,231 299,928 57.38 5,227 2008 299,880.57 51,008 55,920 423,889 58.09 7,297 2009 329,540.94 50,291 55,134 472,132 58.80 8,029 2010 149,561.72 20,175 22,118 217,181 59.52 3,649 2011 451,219.98 52,869 57,960 663,992 60.24 11,022 2012 490,574.65 48,783 53,480 731,439 60.96 11,999 2013 2,037,690.85 166,015 182,002 3,078,303 61.69 49,900 2014 279,998.02 17,781 19,493 428,504 62.42 6,865 2015 315,249.48 14,355 15,737 488,662 63.15 7,738 2016 170,356.63 4,656 5,104 267,467 63.89 4,186 2017 294,860.21 2,684 2,943 468,833 64.63 7,254 35,662,818.14 17,198,983 18,855,183 38,205,326 835,097 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.7 2.34 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1284 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -45 1967 12,062.85 13,311 14,593 2,898 14.34 202 1968 13,156.06 14,301 15,678 3,398 15.02 226 1969 10,071.82 10,778 11,816 2,788 15.72 177 1970 4,468.95 4,707 5,160 1,320 16.42 80 1971 88,570.33 91,739 100,573 27,854 17.14 1,625 1972 30,261.11 30,810 33,777 10,102 17.87 565 1973 101,060.58 101,086 110,820 35,718 18.61 1,919 1974 43,916.76 43,122 47,274 16,405 19.37 847 1975 65,385.03 63,000 69,067 25,741 20.13 1,279 1976 76,843.37 72,592 79,582 31,841 20.91 1,523 1977 44,787.63 41,444 45,435 19,507 21.71 899 1978 83,831.03 75,951 83,265 38,290 22.51 1,701 1979 116,727.40 103,443 113,404 55,851 23.33 2,394 1980 139,369.34 120,712 132,336 69,750 24.16 2,887 1981 125,626.93 106,259 116,491 65,668 25.00 2,627 1982 306,326.77 252,810 277,155 167,019 25.85 6,461 1983 73,780.38 59,357 65,073 41,909 26.71 1,569 1984 190,258.48 149,019 163,369 112,506 27.59 4,078 1985 282,485.27 215,247 235,975 173,629 28.47 6,099 1986 252,087.83 186,664 204,639 160,888 29.36 5,480 1987 590,655.42 424,371 465,236 391,214 30.27 12,924 1988 572,137.57 398,482 436,854 392,745 31.18 12,596 1989 2,759,294.60 1,860,454 2,039,609 1,961,368 32.10 61,102 1990 1,151,381.32 750,442 822,707 846,796 33.03 25,637 1991 1,089,977.49 685,923 751,975 828,492 33.96 24,396 1992 967,992.95 587,164 643,706 759,884 34.90 21,773 1993 685,132.62 399,861 438,366 555,076 35.85 15,483 1994 913,419.82 512,128 561,444 763,015 36.80 20,734 1995 491,496.57 264,165 289,603 423,067 37.76 11,204 1996 309,584.75 159,211 174,543 274,355 38.72 7,086 1997 1,066,539.12 523,484 573,894 972,588 39.69 24,505 1998 244,293.19 114,177 125,172 229,053 40.66 5,633 1999 37,288.69 16,545 18,138 35,931 41.64 863 2000 109,160.26 45,850 50,265 108,017 42.62 2,534 2001 242,062.60 95,936 105,174 245,817 43.60 5,638 2002 324,414.17 120,893 132,535 337,866 44.58 7,579 2003 200,423.96 69,893 76,623 213,992 45.57 4,696 2004 300,477.42 97,595 106,993 328,699 46.56 7,060 2005 111,638.31 33,589 36,824 125,052 47.55 2,630 2006 131,244.46 36,348 39,848 150,456 48.54 3,100 2007 248,827.64 62,960 69,023 291,777 49.53 5,891 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1285 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -45 2008 205,817.71 47,153 51,694 246,742 50.52 4,884 2009 230,034.88 47,141 51,681 281,870 51.52 5,471 2010 237,302.25 42,953 47,089 296,999 52.51 5,656 2011 393,034.50 61,646 67,582 502,318 53.51 9,387 2012 428,522.65 56,854 62,329 559,029 54.51 10,256 2013 468,023.89 50,782 55,672 622,963 55.51 11,223 2014 335,385.24 28,366 31,098 455,211 56.50 8,057 2015 425,711.86 25,722 28,199 589,083 57.50 10,245 2016 214,994.16 7,794 8,544 303,198 58.50 5,183 2017 108,280.33 1,308 1,434 155,572 59.50 2,615 17,655,628.32 9,385,542 10,289,336 15,311,325 398,679 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.4 2.26 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1286 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -40 1964 3,874.01 4,258 4,668 756 11.82 64 1966 663.61 712 781 148 12.85 12 1967 10,947.91 11,596 12,713 2,614 13.39 195 1968 19,836.06 20,732 22,728 5,042 13.94 362 1969 12,927.12 13,323 14,606 3,492 14.51 241 1970 14,232.24 14,455 15,847 4,078 15.10 270 1971 146,388.63 146,404 160,502 44,442 15.71 2,829 1972 55,241.76 54,390 59,628 17,710 16.32 1,085 1973 131,270.65 127,109 139,349 44,430 16.96 2,620 1974 63,585.82 60,518 66,346 22,674 17.61 1,288 1975 90,868.30 84,957 93,138 34,078 18.27 1,865 1976 111,357.19 102,214 112,057 43,843 18.94 2,315 1977 111,126.06 100,050 109,684 45,892 19.63 2,338 1978 258,566.41 228,186 250,159 111,834 20.33 5,501 1979 249,799.65 215,934 236,728 112,992 21.04 5,370 1980 298,537.57 252,519 276,836 141,117 21.77 6,482 1981 248,092.78 205,241 225,005 122,325 22.50 5,437 1982 447,960.51 362,032 396,894 230,251 23.25 9,903 1983 156,253.31 123,257 135,126 83,629 24.01 3,483 1984 296,228.42 227,947 249,897 164,823 24.77 6,654 1985 422,718.01 316,882 347,397 244,408 25.55 9,566 1986 218,088.82 159,101 174,422 130,902 26.34 4,970 1987 427,544.56 303,202 332,399 266,163 27.14 9,807 1988 211,637.33 145,776 159,814 136,478 27.94 4,885 1989 2,788,956.69 1,862,817 2,042,199 1,862,340 28.76 64,755 1990 617,828.51 399,611 438,092 426,868 29.59 14,426 1991 745,006.30 466,131 511,018 531,991 30.42 17,488 1992 976,610.50 590,162 646,992 720,263 31.26 23,041 1993 469,908.34 273,793 300,158 357,714 32.11 11,140 1994 565,768.91 317,266 347,818 444,258 32.97 13,475 1995 696,198.57 374,988 411,098 563,580 33.84 16,654 1996 461,738.42 238,360 261,313 385,121 34.72 11,092 1997 1,477,359.06 729,552 799,805 1,268,498 35.60 35,632 1998 464,213.44 218,723 239,785 410,114 36.49 11,239 1999 122,927.00 55,102 60,408 111,690 37.39 2,987 2000 184,359.92 78,371 85,918 172,186 38.30 4,496 2001 293,102.06 117,805 129,149 281,194 39.21 7,171 2002 351,337.10 132,982 145,788 346,084 40.13 8,624 2003 235,523.18 83,571 91,619 238,113 41.06 5,799 2004 405,630.22 134,333 147,269 420,613 41.99 10,017 2005 418,214.93 128,488 140,861 444,640 42.93 10,357 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1287 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -40 2006 214,263.45 60,702 66,547 233,422 43.87 5,321 2007 363,155.99 94,195 103,266 405,152 44.81 9,042 2008 260,938.33 61,307 67,211 298,103 45.77 6,513 2009 241,894.10 50,984 55,894 282,758 46.72 6,052 2010 229,096.88 42,629 46,734 274,002 47.69 5,745 2011 297,148.16 48,028 52,653 363,354 48.65 7,469 2012 618,919.60 84,760 92,922 773,565 49.62 15,590 2013 632,302.68 70,977 77,812 807,412 50.59 15,960 2014 609,368.09 53,200 58,322 794,793 51.57 15,412 2015 441,608.71 27,654 30,317 587,935 52.54 11,190 2016 392,142.72 14,774 16,197 532,803 53.52 9,955 2017 116,786.00 1,457 1,597 161,903 54.51 2,970 19,700,054.59 10,093,517 11,065,486 16,514,590 467,154 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 35.4 2.37 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1288 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -40 1902 61,503.65 86,105 86,105 1921 626.28 854 877 1925 1,096.36 1,464 1,535 1950 660.62 755 828 97 10.08 10 1955 6,214.54 6,810 7,468 1,232 11.95 103 1956 10,709.27 11,626 12,749 2,244 12.35 182 1957 80,270.96 86,307 94,647 17,732 12.76 1,390 1958 66,897.27 71,212 78,094 15,562 13.18 1,181 1959 74,916.80 78,910 86,535 18,349 13.62 1,347 1960 49,290.98 51,366 56,330 12,677 14.06 902 1961 86,804.61 89,465 98,110 23,416 14.51 1,614 1962 101,166.31 103,058 113,017 28,616 14.98 1,910 1963 153,971.58 155,007 169,986 45,574 15.45 2,950 1964 154,120.64 153,235 168,043 47,726 15.94 2,994 1965 156,420.45 153,531 168,367 50,622 16.44 3,079 1966 155,823.96 150,923 165,507 52,647 16.95 3,106 1967 204,525.66 195,384 214,265 72,071 17.47 4,125 1968 262,960.05 247,728 271,667 96,477 17.99 5,363 1969 194,979.20 180,955 198,442 74,529 18.54 4,020 1970 205,034.53 187,417 205,528 81,520 19.09 4,270 1971 206,860.40 186,138 204,125 85,480 19.65 4,350 1972 248,804.20 220,267 241,552 106,774 20.22 5,281 1973 329,291.04 286,664 314,366 146,641 20.80 7,050 1974 382,086.77 326,789 358,368 176,553 21.40 8,250 1975 322,620.79 271,001 297,189 154,480 22.00 7,022 1976 425,046.23 350,440 384,305 210,760 22.61 9,322 1977 592,624.95 479,253 525,565 304,110 23.23 13,091 1978 785,101.18 622,114 682,232 416,910 23.87 17,466 1979 840,579.65 652,377 715,419 461,393 24.51 18,825 1980 968,662.32 735,767 806,868 549,259 25.16 21,831 1981 1,061,914.32 788,758 864,979 621,701 25.82 24,078 1982 1,145,737.35 831,466 911,814 692,218 26.49 26,131 1983 1,062,335.59 752,559 825,282 661,988 27.17 24,365 1984 1,984,193.86 1,371,268 1,503,780 1,274,091 27.85 45,748 1985 1,082,549.22 728,852 799,284 716,285 28.55 25,089 1986 1,173,281.04 769,029 843,344 799,249 29.25 27,325 1987 1,345,989.67 857,904 940,807 943,579 29.96 31,495 1988 1,549,846.64 959,436 1,052,151 1,117,634 30.68 36,429 1989 1,767,639.79 1,061,422 1,163,992 1,310,704 31.41 41,729 1990 1,406,565.02 818,100 897,157 1,072,034 32.15 33,345 1991 1,800,147.17 1,013,123 1,111,026 1,409,180 32.89 42,845 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1289 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -40 1992 2,097,636.10 1,140,493 1,250,704 1,685,987 33.64 50,119 1993 1,604,731.42 841,473 922,788 1,323,836 34.40 38,484 1994 1,529,175.37 771,882 846,473 1,294,373 35.17 36,803 1995 1,325,926.93 643,300 705,465 1,150,833 35.94 32,021 1996 840,864.24 391,257 429,066 748,144 36.72 20,374 1997 747,842.45 332,939 365,112 681,867 37.51 18,178 1998 391,475.46 166,311 182,382 365,684 38.31 9,545 1999 630,663.14 255,087 279,737 603,191 39.11 15,423 2000 1,009,712.51 387,580 425,034 988,564 39.92 24,764 2001 1,319,321.33 479,217 525,526 1,321,524 40.73 32,446 2002 919,494.62 314,807 345,228 942,064 41.55 22,673 2003 1,182,424.21 379,830 416,535 1,238,859 42.38 29,232 2004 927,829.03 278,445 305,352 993,609 43.21 22,995 2005 1,361,046.41 379,359 416,018 1,489,447 44.05 33,813 2006 964,508.39 248,214 272,200 1,078,112 44.89 24,017 2007 1,596,148.70 375,816 412,133 1,822,475 45.75 39,836 2008 1,677,916.11 358,775 393,445 1,955,638 46.60 41,966 2009 1,361,944.03 261,392 286,652 1,620,070 47.46 34,135 2010 1,140,940.76 193,707 212,426 1,384,891 48.33 28,655 2011 1,587,242.25 234,325 256,969 1,965,170 49.20 39,942 2012 831,691.63 104,153 114,218 1,050,150 50.08 20,969 2013 1,549,336.77 158,928 174,286 1,994,785 50.97 39,136 2014 1,019,499.91 81,741 89,640 1,337,660 51.85 25,799 2015 1,285,839.29 73,645 80,762 1,719,413 52.75 32,596 2016 999,373.44 34,348 37,667 1,361,456 53.65 25,377 2017 1,150,432.69 13,175 14,448 1,596,158 54.55 29,260 53,562,888.11 24,995,038 27,401,971 47,586,072 1,278,171 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 37.2 2.39 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1290 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -50 1946 1,757.36 2,102 2,304 332 11.15 30 1947 1,631.18 1,936 2,122 325 11.49 28 1948 1,324.07 1,559 1,709 277 11.83 23 1949 1,361.77 1,591 1,744 299 12.17 25 1950 935.86 1,084 1,188 216 12.53 17 1951 1,241.80 1,426 1,563 300 12.89 23 1952 2,183.50 2,486 2,725 550 13.26 41 1953 7,360.53 8,303 9,103 1,938 13.64 142 1954 13,907.18 15,539 17,035 3,826 14.03 273 1955 11,808.25 13,069 14,328 3,384 14.42 235 1956 13,033.99 14,279 15,654 3,897 14.83 263 1957 15,359.86 16,656 18,260 4,780 15.24 314 1958 19,984.14 21,441 23,506 6,470 15.66 413 1959 24,337.32 25,820 28,306 8,200 16.10 509 1960 21,978.40 23,053 25,273 7,695 16.54 465 1961 36,173.99 37,499 41,110 13,151 16.99 774 1962 25,324.80 25,935 28,432 9,555 17.45 548 1963 21,722.73 21,968 24,083 8,501 17.92 474 1964 29,378.56 29,325 32,149 11,919 18.40 648 1965 27,159.28 26,754 29,330 11,409 18.88 604 1966 33,071.77 32,128 35,222 14,386 19.38 742 1967 32,834.59 31,440 34,468 14,784 19.89 743 1968 31,685.72 29,891 32,769 14,760 20.41 723 1969 39,071.09 36,304 39,800 18,807 20.93 899 1970 40,485.24 37,022 40,587 20,141 21.47 938 1971 46,658.44 41,967 46,008 23,980 22.02 1,089 1972 66,907.85 59,177 64,876 35,486 22.57 1,572 1973 59,235.25 51,486 56,444 32,409 23.13 1,401 1974 74,478.58 63,578 69,700 42,018 23.70 1,773 1975 66,708.08 55,871 61,251 38,811 24.29 1,598 1976 89,445.61 73,476 80,552 53,616 24.88 2,155 1977 97,891.10 78,838 86,430 60,407 25.47 2,372 1978 91,728.91 72,349 79,316 58,277 26.08 2,235 1979 89,961.97 69,459 76,148 58,795 26.69 2,203 1980 121,422.23 91,662 100,489 81,644 27.32 2,988 1981 127,490.94 94,054 103,111 88,125 27.95 3,153 1982 120,487.99 86,784 95,141 85,591 28.59 2,994 1983 85,816.77 60,314 66,122 62,603 29.23 2,142 1984 49,928.80 34,192 37,485 37,408 29.89 1,252 1985 67,548.31 45,043 49,381 51,941 30.55 1,700 1986 145,653.45 94,504 103,604 114,876 31.21 3,681 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1291 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 369.1 OVERHEAD SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -50 1987 64,866.08 40,883 44,820 52,479 31.89 1,646 1988 68,511.00 41,910 45,946 56,820 32.57 1,745 1989 44,906.37 26,625 29,189 38,171 33.26 1,148 1990 183,170.90 105,157 115,283 159,473 33.95 4,697 1991 251,526.97 139,597 153,040 224,250 34.65 6,472 1992 299,215.14 160,270 175,703 273,120 35.36 7,724 1993 155,963.19 80,519 88,273 145,672 36.07 4,039 1994 248,123.92 123,227 135,093 237,093 36.79 6,444 1995 1,104,075.50 526,644 577,358 1,078,755 37.51 28,759 1996 187,373.96 85,648 93,896 187,165 38.24 4,894 1997 199,837.65 87,310 95,718 204,038 38.98 5,234 1998 141,744.21 59,107 64,799 147,817 39.71 3,722 1999 393,630.68 156,090 171,121 419,325 40.46 10,364 2000 798,046.13 300,141 329,044 868,025 41.21 21,063 2001 30,274.13 10,767 11,804 33,607 41.96 801 2002 146,423.61 49,038 53,760 165,875 42.72 3,883 2003 188,455.19 59,208 64,909 217,774 43.48 5,009 2004 183,926.94 53,975 59,173 216,717 44.24 4,899 2005 561,429.22 152,967 167,697 674,447 45.01 14,984 2006 154,370.32 38,774 42,508 189,047 45.79 4,129 2007 263,870.07 60,665 66,507 329,298 46.57 7,071 2008 246,826.67 51,497 56,456 313,784 47.35 6,627 2009 220,247.04 41,207 45,175 285,196 48.14 5,924 2010 264,407.34 43,770 47,985 348,626 48.93 7,125 2011 234,892.60 33,825 37,082 315,257 49.72 6,341 2012 194,796.33 23,799 26,091 266,103 50.52 5,267 2013 216,632.85 21,684 23,772 301,177 51.33 5,867 2014 268,805.35 20,967 22,986 380,222 52.14 7,292 2015 249,045.71 13,923 15,264 358,305 52.95 6,767 2016 270,631.20 9,077 9,951 395,996 53.77 7,365 2017 302,560.60 3,381 3,706 450,135 54.59 8,246 9,995,064.13 4,153,016 4,552,937 10,439,659 259,750 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.2 2.60 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1292 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -50 1972 7,555.66 7,958 8,724 2,609 17.87 146 1973 31,215.73 32,300 35,410 11,414 18.61 613 1974 39,365.01 39,985 43,835 15,213 19.37 785 1975 29,451.71 29,356 32,183 11,995 20.13 596 1976 32,666.94 31,924 34,998 14,002 20.91 670 1977 82,593.12 79,063 86,676 37,214 21.71 1,714 1978 126,012.68 118,105 129,478 59,541 22.51 2,645 1979 201,264.96 184,511 202,279 99,618 23.33 4,270 1980 205,011.71 183,689 201,378 106,140 24.16 4,393 1981 228,802.75 200,201 219,480 123,724 25.00 4,949 1982 191,499.97 163,494 179,238 108,012 25.85 4,178 1983 187,144.32 155,750 170,748 109,968 26.71 4,117 1984 207,910.62 168,461 184,683 127,183 27.59 4,610 1985 180,667.27 142,411 156,125 114,876 28.47 4,035 1986 252,633.74 193,519 212,154 166,797 29.36 5,681 1987 186,291.29 138,461 151,794 127,643 30.27 4,217 1988 331,987.35 239,195 262,229 235,752 31.18 7,561 1989 241,664.73 168,561 184,793 177,704 32.10 5,536 1990 322,459.17 217,418 238,355 245,334 33.03 7,428 1991 242,992.86 158,188 173,421 191,068 33.96 5,626 1992 541,613.41 339,860 372,587 439,833 34.90 12,603 1993 209,942.68 126,753 138,959 175,955 35.85 4,908 1994 582,108.33 337,626 370,138 503,024 36.80 13,669 1995 504,930.74 280,744 307,779 449,617 37.76 11,907 1996 1,851,610.69 985,066 1,079,924 1,697,492 38.72 43,840 1997 224,950.32 114,219 125,218 212,207 39.69 5,347 1998 277,137.78 133,995 146,898 268,809 40.66 6,611 1999 368,926.35 169,337 185,644 367,746 41.64 8,832 2000 869,760.16 377,915 414,307 890,333 42.62 20,890 2001 270,536.27 110,919 121,600 284,204 43.60 6,518 2002 451,852.13 174,189 190,963 486,815 44.58 10,920 2003 686,283.93 247,577 271,418 758,008 45.57 16,634 2004 670,482.69 225,282 246,976 758,748 46.56 16,296 2005 723,092.30 225,062 246,735 837,903 47.55 17,622 2006 692,997.09 198,544 217,663 821,833 48.54 16,931 2007 781,508.61 204,560 224,258 948,005 49.53 19,140 2008 531,729.03 126,020 138,155 659,439 50.52 13,053 2009 364,293.25 77,228 84,665 461,775 51.52 8,963 2010 275,842.07 51,650 56,624 357,139 52.51 6,801 2011 305,816.94 49,620 54,398 404,327 53.51 7,556 2012 314,816.40 43,209 47,370 424,855 54.51 7,794 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1293 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 369.2 UNDERGROUND SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -50 2013 262,319.98 29,444 32,279 361,201 55.51 6,507 2014 261,183.19 22,852 25,052 366,723 56.50 6,491 2015 263,515.28 16,471 18,057 377,216 57.50 6,560 2016 287,769.99 10,791 11,830 419,825 58.50 7,176 2017 281,384.98 3,516 3,855 418,222 59.50 7,029 16,185,596.18 7,334,999 8,041,333 16,237,061 384,368 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.2 2.37 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1294 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 1968 867.33 893 893 1969 6,137.65 6,322 6,322 1970 5,791.43 5,965 5,965 1971 6,282.33 6,471 6,471 1972 6,678.92 6,879 6,879 1973 7,509.21 7,734 7,734 1974 11,408.52 11,751 11,751 1975 11,218.97 11,556 11,556 1976 33,425.58 34,428 34,428 1977 38,950.50 40,119 40,119 1978 64,289.61 66,218 66,218 1979 56,963.53 58,672 58,672 1980 46,654.98 47,406 48,055 1981 45,621.19 46,027 46,990 1982 36,138.75 36,199 37,223 1983 45,806.61 45,577 47,181 1984 49,685.84 49,078 51,176 1985 73,901.53 72,427 76,119 1986 106,319.01 103,321 109,509 1987 178,791.95 172,278 184,156 1988 105,172.32 100,365 108,327 1989 113,480.30 107,242 116,885 1990 87,641.00 81,920 90,270 1991 130,051.70 120,156 133,953 1992 141,548.91 129,102 145,795 1993 69,037.96 62,078 70,364 745 2.54 293 1996 16,528.60 14,113 15,997 1,027 3.42 300 1997 348,994.19 291,885 330,847 28,617 3.76 7,611 1998 76,977.46 62,835 71,222 8,065 4.15 1,943 1999 11,708.29 9,304 10,546 1,514 4.57 331 2000 5,301.14 4,087 4,633 827 5.03 164 2001 18,623.97 13,859 15,709 3,474 5.55 626 2002 318,440.26 227,791 258,197 69,796 6.11 11,423 2003 46,360.53 31,683 35,912 11,839 6.73 1,759 2004 41,192.35 26,730 30,298 12,130 7.40 1,639 2005 124,035.91 75,760 85,873 41,884 8.14 5,145 2006 96,730.92 55,147 62,508 37,125 8.93 4,157 2007 120,552.98 63,513 71,991 52,179 9.77 5,341 2008 75,898.19 36,508 41,381 36,794 10.66 3,452 2009 118,696.61 51,470 58,340 63,918 11.58 5,520 2010 88,313.54 33,929 38,458 52,505 12.54 4,187 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1295 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 2011 97,597.65 32,570 36,917 63,609 13.52 4,705 2012 154,983.22 43,819 49,668 109,965 14.51 7,579 2013 205,435.78 47,610 53,965 157,634 15.50 10,170 2014 184,969.26 33,341 37,792 152,726 16.50 9,256 2015 250,012.70 32,189 36,486 221,027 17.50 12,630 2016 189,159.10 14,613 16,563 178,271 18.50 9,636 2017 175,396.50 4,516 5,119 175,539 19.50 9,002 4,245,284.78 2,637,456 2,891,433 1,481,210 116,869 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.7 2.75 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1296 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 26-L0 NET SALVAGE PERCENT.. -50 1962 6,169.66 6,378 6,992 2,262 8.08 280 1963 12,009.28 12,291 13,475 4,539 8.26 550 1964 7,405.95 7,499 8,221 2,888 8.45 342 1965 7,127.60 7,139 7,826 2,865 8.64 332 1966 5,669.07 5,616 6,157 2,347 8.83 266 1967 7,256.65 7,105 7,789 3,096 9.03 343 1968 5,849.70 5,663 6,208 2,567 9.22 278 1969 8,263.41 7,900 8,661 3,734 9.43 396 1970 9,973.83 9,420 10,327 4,634 9.63 481 1971 7,955.19 7,417 8,131 3,802 9.84 386 1972 9,922.70 9,131 10,010 4,874 10.05 485 1973 17,101.76 15,530 17,026 8,627 10.26 841 1974 6,392.69 5,724 6,275 3,314 10.48 316 1975 7,149.17 6,311 6,919 3,805 10.70 356 1976 10,861.18 9,449 10,359 5,933 10.92 543 1977 6,515.14 5,582 6,120 3,653 11.15 328 1978 9,102.48 7,678 8,417 5,237 11.38 460 1979 10,084.76 8,367 9,173 5,954 11.62 512 1980 4,596.62 3,750 4,111 2,784 11.86 235 1981 7,720.01 6,191 6,787 4,793 12.10 396 1982 9,083.20 7,153 7,842 5,783 12.35 468 1983 7,529.55 5,821 6,382 4,912 12.60 390 1984 7,538.69 5,715 6,265 5,043 12.86 392 1985 1,144.84 851 933 784 13.12 60 1986 10,710.10 7,792 8,542 7,523 13.39 562 1987 3,122.83 2,223 2,437 2,247 13.66 164 1988 232.82 162 178 171 13.93 12 1989 852.44 580 636 643 14.21 45 1990 1,816.23 1,205 1,321 1,403 14.50 97 1991 546.19 353 387 432 14.79 29 1992 10,589.30 6,671 7,313 8,571 15.08 568 1993 6,972.80 4,272 4,683 5,776 15.38 376 1994 7,902.23 4,700 5,153 6,700 15.69 427 1995 2,324.68 1,341 1,470 2,017 16.00 126 1996 5,137.87 2,869 3,145 4,562 16.32 280 1997 931.75 503 551 847 16.65 51 1998 691.88 360 395 643 16.98 38 1999 921.91 462 507 876 17.32 51 2000 2,086.27 1,004 1,101 2,028 17.66 115 2001 2,324.61 1,072 1,175 2,312 18.01 128 2002 628.21 277 304 638 18.37 35 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1297 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 26-L0 NET SALVAGE PERCENT.. -50 2003 1,364.67 572 627 1,420 18.74 76 2004 4,486.91 1,784 1,956 4,774 19.11 250 2006 3,202.08 1,131 1,240 3,563 19.88 179 2007 3,608.42 1,191 1,306 4,107 20.28 203 2011 1,569.86 360 394 1,961 22.03 89 2013 318.25 54 59 418 23.04 18 2014 123.57 17 19 166 23.60 7 2015 4,150.26 433 475 5,750 24.19 238 2016 3,106.96 206 226 4,434 24.85 178 2017 4,534.03 110 120 6,681 25.58 261 276,680.26 215,385 236,126 178,894 14,039 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.7 5.07 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1298 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-O1 NET SALVAGE PERCENT.. -45 1946 246.62 358 358 1948 16.49 24 24 1949 286.67 407 416 1950 3,350.87 4,685 4,859 1951 409.06 563 593 1953 1,800.39 2,405 2,611 1954 1,559.79 2,052 2,252 10 3.25 3 1955 753.10 975 1,070 22 3.75 6 1958 1,189.30 1,466 1,609 115 5.25 22 1959 426.89 517 567 52 5.75 9 1961 343.93 403 442 57 6.75 8 1962 4,597.75 5,286 5,800 867 7.25 120 1963 1,266.82 1,430 1,569 268 7.75 35 1964 564.71 626 687 132 8.25 16 1965 833.84 907 995 214 8.75 24 1966 6,518.43 6,954 7,630 1,822 9.25 197 1967 8,940.53 9,352 10,262 2,702 9.75 277 1968 6,498.14 6,663 7,311 2,111 10.25 206 1969 16,516.75 16,594 18,208 5,741 10.75 534 1970 3,078.18 3,029 3,324 1,139 11.25 101 1971 7,414.37 7,142 7,837 2,914 11.75 248 1972 3,211.98 3,027 3,321 1,336 12.25 109 1973 4,532.99 4,178 4,584 1,989 12.75 156 1974 5,089.56 4,586 5,032 2,348 13.25 177 1975 45,352.60 39,926 43,809 21,952 13.75 1,597 1976 4,587.50 3,944 4,328 2,324 14.25 163 1977 1,753.22 1,471 1,614 928 14.75 63 1978 1,572.01 1,286 1,411 868 15.25 57 1979 3,296.96 2,629 2,885 1,896 15.75 120 1980 18,933.59 14,707 16,137 11,317 16.25 696 1981 33,231.01 25,125 27,568 20,617 16.75 1,231 1982 52,642.90 38,711 42,476 33,856 17.25 1,963 1983 13,509.59 9,655 10,594 8,995 17.75 507 1984 19,745.39 13,702 15,035 13,596 18.25 745 1985 7,520.42 5,063 5,555 5,350 18.75 285 1986 119,191.35 77,772 85,335 87,492 19.25 4,545 1987 4,510.09 2,849 3,126 3,414 19.75 173 1988 2,824.44 1,726 1,894 2,201 20.25 109 1989 5,270.28 3,111 3,414 4,228 20.75 204 1990 2,977.53 1,696 1,861 2,456 21.25 116 1991 13,831.63 7,593 8,331 11,725 21.75 539 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1299 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-O1 NET SALVAGE PERCENT.. -45 1992 16,801.48 8,875 9,738 14,624 22.25 657 1993 10,576.29 5,367 5,889 9,447 22.75 415 1994 4,464.33 2,173 2,384 4,089 23.25 176 1995 26,682.99 12,436 13,645 25,045 23.75 1,055 1996 36,537.40 16,272 17,855 35,124 24.25 1,448 1997 5,289.72 2,246 2,464 5,206 24.75 210 1998 6,222.68 2,514 2,759 6,264 25.25 248 1999 5,325.70 2,041 2,240 5,482 25.75 213 2000 5,779.72 2,095 2,299 6,082 26.25 232 2001 12,091.90 4,133 4,535 12,998 26.75 486 2002 10,516.34 3,377 3,705 11,544 27.25 424 2003 10,611.70 3,187 3,497 11,890 27.75 428 2004 9,153.26 2,560 2,809 10,463 28.25 370 2005 17,158.06 4,443 4,875 20,004 28.75 696 2006 6,892.72 1,642 1,802 8,192 29.25 280 2007 1,837.70 400 439 2,226 29.75 75 2008 4,891.79 963 1,057 6,036 30.25 200 2009 1,779.74 313 343 2,238 30.75 73 2010 10,503.28 1,632 1,791 13,439 31.25 430 2011 3,046.69 410 450 3,968 31.75 125 2012 24,723.04 2,817 3,091 32,757 32.25 1,016 2013 19,545.92 1,822 1,999 26,343 32.75 804 2014 9,702.79 703 771 13,298 33.25 400 2015 7,137.82 370 406 9,944 33.75 295 2016 48,235.50 1,499 1,644 68,297 34.25 1,994 2017 18,574.73 192 211 26,722 34.75 769 764,280.96 419,077 459,432 648,775 28,880 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.5 3.78 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1300 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -20 1950 10,690.32 9,983 10,477 2,351 13.31 177 1957 60,719.38 52,996 55,617 17,246 16.36 1,054 1958 17,048.97 14,717 15,445 5,014 16.84 298 1959 8,287.88 7,075 7,425 2,520 17.32 145 1960 146.97 124 130 46 17.82 3 1961 2,727.25 2,273 2,385 888 18.32 48 1964 585.75 470 493 210 19.90 11 1967 1,339.11 1,030 1,081 526 21.56 24 1968 13,356.36 10,113 10,613 5,415 22.14 245 1969 1,961.61 1,463 1,535 819 22.72 36 1971 1,102.75 796 835 488 23.92 20 1973 2,150.00 1,499 1,573 1,007 25.15 40 1974 12,695.09 8,688 9,118 6,116 25.78 237 1979 5,570.67 3,448 3,619 3,066 29.05 106 1981 6,055.25 3,582 3,759 3,507 30.42 115 1984 2,674.00 1,470 1,543 1,666 32.52 51 1985 40,808.47 21,841 22,921 26,049 33.24 784 1986 6,063.35 3,157 3,313 3,963 33.97 117 1987 21,028.00 10,640 11,166 14,068 34.70 405 1988 17,089.30 8,394 8,809 11,698 35.44 330 1989 533,366.87 253,987 266,550 373,490 36.19 10,320 1990 13,515.03 6,233 6,541 9,677 36.94 262 1992 52,661.27 22,676 23,798 39,396 38.47 1,024 1993 71,532.74 29,686 31,154 54,685 39.25 1,393 1994 118,006.75 47,131 49,462 92,146 40.03 2,302 1995 128,840.55 49,448 51,894 102,715 40.81 2,517 1996 31,264.69 11,499 12,068 25,450 41.61 612 1997 31,728.41 11,162 11,714 26,360 42.41 622 2000 4,469.23 1,355 1,422 3,941 44.84 88 2001 1,043.59 299 314 938 45.67 21 2003 66,596.37 16,876 17,711 62,205 47.33 1,314 2006 27,351.63 5,541 5,815 27,007 49.87 542 2008 75,684.78 12,745 13,375 77,447 51.58 1,501 2009 40,200.68 6,070 6,370 41,871 52.45 798 2010 30,671.84 4,098 4,301 32,505 53.32 610 2011 226,233.48 26,244 27,542 243,938 54.20 4,501 2012 23,166.06 2,280 2,393 25,406 55.08 461 2013 1,425,690.46 115,190 120,887 1,589,942 55.96 28,412 2014 149,780.08 9,436 9,903 169,833 56.85 2,987 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1301 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -20 2015 10,735.09 483 507 12,375 57.75 214 2016 14,810.14 403 423 17,349 58.64 296 2017 32,255.12 290 304 38,402 59.55 645 3,341,705.34 796,891 836,305 3,173,741 65,688 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 48.3 1.97 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1302 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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, 2017 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-S2 NET SALVAGE PERCENT.. +10 1993 13,996.55 12,335 12,597 1998 4,199.43 3,396 3,567 212 1.32 161 2001 22,270.46 16,790 17,635 2,408 2.11 1,141 2002 18,937.53 13,884 14,583 2,461 2.41 1,021 2003 47,709.46 33,888 35,593 7,346 2.74 2,681 2005 123,022.36 80,911 84,982 25,738 3.50 7,354 2006 25,122.70 15,758 16,551 6,059 3.94 1,538 2007 22,412.56 13,313 13,983 6,188 4.42 1,400 2008 56,399.15 31,393 32,973 17,786 4.96 3,586 2009 135,847.07 69,972 73,493 48,769 5.56 8,771 2011 194,965.89 81,660 85,768 89,701 6.95 12,907 2013 118,530.46 35,942 37,751 68,926 8.62 7,996 2015 41,139.91 7,092 7,449 29,577 10.51 2,814 2017 62,327.27 2,157 2,265 53,830 12.50 4,306 886,880.80 418,491 439,190 359,003 55,676 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.4 6.28 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1303 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 17-L2 NET SALVAGE PERCENT.. +10 1995 62,847.90 39,029 40,959 15,604 5.27 2,961 2001 39,503.89 21,458 22,519 13,035 6.74 1,934 2002 88,950.17 47,185 49,519 30,536 6.98 4,375 2004 163,258.50 81,937 85,990 60,943 7.52 8,104 2005 203,744.25 98,803 103,690 79,680 7.84 10,163 2007 77,634.63 34,484 36,190 33,681 8.61 3,912 2008 62,346.44 26,043 27,331 28,781 9.11 3,159 2009 180,294.35 69,870 73,326 88,939 9.68 9,188 2011 185,328.58 58,085 60,958 105,838 11.08 9,552 2013 174,051.85 39,254 41,195 115,452 12.74 9,062 1,237,960.56 516,148 541,677 572,488 62,410 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.2 5.04 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1304 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2 NET SALVAGE PERCENT.. +5 1964 2,614.50 2,249 2,360 124 3.31 37 1979 5,583.28 4,158 4,364 940 7.56 124 1980 945.56 695 729 169 7.92 21 1990 1,051.85 648 680 319 12.30 26 1991 25,394.84 15,282 16,038 8,087 12.83 630 1993 34,056.42 19,440 20,402 11,952 13.97 856 1995 11,366.10 6,108 6,410 4,388 15.20 289 1996 19,482.54 10,127 10,628 7,880 15.85 497 1997 73,394.31 36,794 38,614 31,111 16.53 1,882 1999 2,940.13 1,360 1,427 1,366 17.96 76 2002 34,533.71 13,779 14,461 18,346 20.30 904 2004 4,975.76 1,757 1,844 2,883 21.99 131 2007 61,770.71 17,286 18,141 40,541 24.69 1,642 2008 9,231.14 2,348 2,464 6,306 25.63 246 2010 41,531.87 8,398 8,813 30,642 27.55 1,112 2011 147,548.22 25,912 27,193 112,978 28.53 3,960 2013 11,537.30 1,406 1,476 9,484 30.51 311 487,958.24 167,747 176,044 287,516 12,744 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.6 2.61 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1305 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S4 NET SALVAGE PERCENT.. +10 2008 107,274.52 84,854 89,051 7,496 1.09 6,877 2009 572,307.18 431,521 452,864 62,212 1.46 42,611 2011 261,757.57 165,430 173,612 61,970 2.68 23,123 2013 278,532.02 125,061 131,246 119,433 4.51 26,482 2017 175,709.52 8,786 9,221 148,918 8.50 17,520 1,395,580.81 815,652 855,994 400,029 116,613 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 3.4 8.36 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1306 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP CALIFORNIA PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1993 248,106.55 161,542 169,532 41,359 3.51 11,783 1996 10,146.52 6,192 6,498 2,127 4.23 503 2002 522,951.85 275,004 288,605 155,904 5.72 27,256 2004 119,262.19 59,472 62,413 38,960 6.20 6,284 2006 455,677.90 212,770 223,294 164,032 6.76 24,265 2008 215,540.47 91,605 96,136 87,073 7.50 11,610 2009 88,490.27 35,252 36,996 38,221 7.97 4,796 2010 539,865.79 197,628 207,402 251,484 8.54 29,448 2011 616,380.26 202,234 212,236 311,687 9.21 33,842 2012 181,044.76 51,706 54,264 99,624 9.96 10,002 2013 40,116.16 9,570 10,043 24,056 10.79 2,229 3,037,582.72 1,302,975 1,367,419 1,214,526 162,018 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.5 5.33 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1307 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 87$+ 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1308 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP UTAH PROPERTY ACCOUNT 360.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R4 NET SALVAGE PERCENT.. 0 1926 6.00 6 6 1938 22.50 21 22 1941 11.16 10 11 1946 11.68 10 11 1 6.94 1958 9.84 8 9 1 12.45 1964 15.13 11 12 3 16.36 1982 5,503.97 2,915 3,107 2,397 30.58 78 1984 27,888.69 14,000 14,922 12,967 32.37 401 1985 2,025.84 989 1,054 972 33.28 29 1986 5,208.00 2,468 2,630 2,578 34.20 75 1990 10,904.38 4,541 4,840 6,064 37.93 160 1991 7,007.95 2,816 3,001 4,007 38.88 103 1992 21,934.92 8,494 9,053 12,882 39.83 323 1993 136,651.69 50,897 54,247 82,405 40.79 2,020 1994 5,487,241.48 1,962,731 2,091,932 3,395,309 41.75 81,325 1995 206,383.37 70,742 75,399 130,984 42.72 3,066 1997 44,253.33 13,848 14,760 29,493 44.66 660 1998 53,514.23 15,939 16,988 36,526 45.64 800 1999 2,601.90 736 784 1,818 46.62 39 2000 33,367.04 8,932 9,520 23,847 47.60 501 2002 79,566.04 18,887 20,130 59,436 49.57 1,199 2003 115,249.27 25,603 27,288 87,961 50.56 1,740 2004 49,495.94 10,242 10,916 38,580 51.55 748 2006 137,838.19 24,323 25,924 111,914 53.53 2,091 2007 1,673.69 270 288 1,386 54.53 25 2008 275,817.57 40,228 42,876 232,942 55.52 4,196 2009 320,939.21 41,870 44,626 276,313 56.52 4,889 2010 213,513.05 24,603 26,223 187,290 57.51 3,257 2011 750,553.71 74,943 79,876 670,678 58.51 11,463 2012 482,975.54 40,792 43,477 439,499 59.51 7,385 2013 1,607,777.62 111,065 118,377 1,489,401 60.51 24,614 2015 363,184.51 13,968 14,887 348,298 62.50 5,573 2016 404,203.16 9,329 9,944 394,259 63.50 6,209 2017 18,685.37 144 153 18,532 64.50 287 10,866,035.97 2,596,381 2,767,293 8,098,743 163,256 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 49.6 1.50 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1309 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -10 1910 22,815.55 24,675 25,097 1913 2,316.92 2,472 2,549 1914 954.40 1,014 1,050 1923 1,049.10 1,066 1,136 18 4.60 4 1926 1,863.99 1,863 1,986 64 5.47 12 1927 1,685.75 1,676 1,787 67 5.76 12 1929 2,301.45 2,264 2,413 119 6.34 19 1930 4,184.58 4,094 4,364 239 6.63 36 1937 1,121.87 1,055 1,125 109 8.73 12 1938 1,988.00 1,857 1,979 208 9.04 23 1940 851.61 785 837 100 9.69 10 1941 8,398.26 7,697 8,205 1,033 10.01 103 1942 600.21 546 582 78 10.35 8 1946 490.76 434 463 77 11.76 7 1947 498.12 437 466 82 12.14 7 1948 632.44 551 587 109 12.52 9 1949 10,801.72 9,325 9,940 1,942 12.91 150 1950 100.00 86 92 18 13.31 1 1951 17,744.82 15,059 16,052 3,467 13.71 253 1952 28,622.85 24,070 25,657 5,828 14.13 412 1953 32,877.76 27,389 29,195 6,971 14.56 479 1954 3,297.37 2,721 2,900 727 14.99 48 1955 25,566.21 20,886 22,263 5,860 15.44 380 1956 37,679.43 30,464 32,473 8,974 15.90 564 1957 99,599.26 79,686 84,940 24,619 16.36 1,505 1958 52,341.55 41,416 44,147 13,429 16.84 797 1959 19,329.04 15,124 16,121 5,141 17.32 297 1960 28,303.27 21,887 23,330 7,804 17.82 438 1961 43,250.10 33,049 35,228 12,347 18.32 674 1962 30,141.34 22,745 24,245 8,910 18.84 473 1963 22,247.05 16,575 17,668 6,804 19.36 351 1964 204,497.15 150,339 160,252 64,695 19.90 3,251 1965 31,018.15 22,496 23,979 10,141 20.44 496 1966 32,162.94 22,997 24,513 10,866 21.00 517 1967 19,560.82 13,785 14,694 6,823 21.56 316 1968 19,771.55 13,723 14,628 7,121 22.14 322 1969 29,502.84 20,164 21,494 10,959 22.72 482 1970 138,948.94 93,464 99,627 53,217 23.31 2,283 1971 27,222.85 18,007 19,194 10,751 23.92 449 1972 14,801.81 9,625 10,260 6,022 24.53 245 1973 70,695.25 45,168 48,146 29,619 25.15 1,178 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1310 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -10 1974 66,342.68 41,621 44,365 28,612 25.78 1,110 1975 34,771.53 21,413 22,825 15,424 26.41 584 1976 14,322.77 8,650 9,220 6,535 27.06 242 1977 80,315.53 47,546 50,681 37,666 27.71 1,359 1978 52,123.26 30,216 32,208 25,128 28.38 885 1979 92,226.64 52,331 55,782 45,667 29.05 1,572 1980 64,848.18 35,987 38,360 32,973 29.73 1,109 1981 100,089.51 54,279 57,858 52,240 30.42 1,717 1982 139,962.97 74,131 79,019 74,940 31.11 2,409 1983 42,571.41 22,001 23,452 23,377 31.81 735 1984 151,192.69 76,171 81,194 85,118 32.52 2,617 1985 113,212.41 55,542 59,204 65,330 33.24 1,965 1986 350,877.43 167,443 178,484 207,481 33.97 6,108 1987 278,638.03 129,243 137,765 168,737 34.70 4,863 1988 657,959.38 296,255 315,790 407,965 35.44 11,511 1989 978,987.38 427,341 455,520 621,366 36.19 17,170 1990 195,707.30 82,738 88,194 127,084 36.94 3,440 1991 241,628.74 98,787 105,301 160,491 37.70 4,257 1992 745,640.31 294,314 313,721 506,483 38.47 13,166 1993 642,148.76 244,282 260,390 445,974 39.25 11,362 1994 825,607.99 302,266 322,197 585,972 40.03 14,638 1995 1,554,123.11 546,761 582,814 1,126,721 40.81 27,609 1996 99,010.56 33,381 35,582 73,330 41.61 1,762 1997 1,757,638.79 566,816 604,192 1,329,211 42.41 31,342 1998 612,285.02 188,469 200,897 472,617 43.21 10,938 1999 1,219,071.68 357,143 380,693 960,286 44.02 21,815 2000 1,640,582.47 455,979 486,046 1,318,595 44.84 29,407 2001 1,246,928.01 327,584 349,185 1,022,436 45.67 22,387 2002 849,773.71 210,478 224,357 710,394 46.49 15,281 2003 4,115,334.57 955,939 1,018,973 3,507,895 47.33 74,116 2004 2,680,167.53 581,293 619,623 2,328,561 48.17 48,340 2005 1,445,594.24 291,268 310,474 1,279,680 49.01 26,111 2006 2,618,559.54 486,301 518,368 2,362,047 49.87 47,364 2007 3,076,611.74 523,445 557,961 2,826,312 50.72 55,724 2008 4,465,537.33 689,314 734,767 4,177,324 51.58 80,987 2009 6,174,644.99 854,651 911,007 5,881,102 52.45 112,128 2010 1,960,211.11 240,053 255,882 1,900,350 53.32 35,640 2011 3,452,802.98 367,161 391,371 3,406,712 54.20 62,854 2012 5,120,430.26 461,863 492,318 5,140,155 55.08 93,322 2013 1,998,894.98 148,044 157,806 2,040,978 55.96 36,472 2014 991,967.59 57,286 61,064 1,030,100 56.85 18,120 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1311 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -10 2015 279,330.67 11,522 12,282 294,982 57.75 5,108 2016 42,325.51 1,055 1,125 45,433 58.64 775 2017 946,303.71 7,807 8,321 1,032,613 59.55 17,340 55,309,142.08 11,748,906 12,522,302 48,317,754 994,384 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 48.6 1.80 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1312 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S0 NET SALVAGE PERCENT.. -15 1910 2,926.87 3,366 3,366 1912 400.00 460 460 1913 263.47 303 303 1915 659.96 759 759 1916 1,370.23 1,576 1,576 1917 2,502.97 2,878 2,878 1918 12,120.54 13,869 13,939 1919 1,503.59 1,709 1,729 1920 31.81 36 37 1921 13,361.85 14,970 15,366 1922 748.60 832 861 1923 9,976.68 11,010 11,473 1924 3,001.74 3,287 3,452 1925 1,861.23 2,022 2,140 1926 1,702.85 1,836 1,957 1 3.13 1927 6,085.91 6,509 6,938 61 3.50 17 1928 8,542.81 9,062 9,659 165 3.88 43 1929 5,719.34 6,018 6,414 163 4.25 38 1930 17,615.89 18,382 19,592 666 4.63 144 1931 5,489.97 5,681 6,055 258 5.01 51 1932 1,031.68 1,059 1,129 57 5.38 11 1933 526.81 536 571 35 5.76 6 1935 1,571.00 1,571 1,674 133 6.53 20 1936 6,599.91 6,541 6,972 618 6.91 89 1937 8,003.15 7,860 8,378 826 7.30 113 1938 8,523.09 8,296 8,842 960 7.68 125 1939 8,122.38 7,833 8,349 992 8.07 123 1940 6,661.82 6,365 6,784 877 8.46 104 1941 22,505.12 21,300 22,703 3,178 8.85 359 1942 15,616.94 14,641 15,605 2,354 9.24 255 1943 4,989.67 4,632 4,937 801 9.64 83 1944 9,967.11 9,163 9,766 1,696 10.03 169 1945 6,270.49 5,707 6,083 1,128 10.43 108 1946 25,781.56 23,227 24,756 4,893 10.83 452 1947 24,954.27 22,252 23,717 4,980 11.23 443 1948 175,171.18 154,590 164,769 36,678 11.63 3,154 1949 167,627.92 146,391 156,030 36,742 12.03 3,054 1950 131,404.58 113,518 120,993 30,122 12.44 2,421 1951 71,155.42 60,799 64,802 17,027 12.85 1,325 1952 127,360.05 107,651 114,739 31,725 13.25 2,394 1953 256,326.92 214,184 228,287 66,489 13.67 4,864 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1313 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S0 NET SALVAGE PERCENT.. -15 1954 264,494.45 218,515 232,904 71,265 14.08 5,061 1955 360,613.10 294,524 313,917 100,788 14.49 6,956 1956 253,047.73 204,227 217,675 73,330 14.91 4,918 1957 585,925.31 467,223 497,988 175,826 15.33 11,469 1958 275,451.40 216,987 231,275 85,494 15.75 5,428 1959 302,603.88 235,383 250,882 97,112 16.18 6,002 1960 780,141.68 599,305 638,767 258,396 16.60 15,566 1961 666,958.95 505,762 539,065 227,938 17.03 13,384 1962 561,945.06 420,571 448,264 197,973 17.46 11,339 1963 341,834.72 252,377 268,995 124,115 17.90 6,934 1964 861,315.72 627,391 668,703 321,810 18.33 17,556 1965 286,861.22 206,050 219,618 110,272 18.77 5,875 1966 361,679.13 256,130 272,995 142,936 19.21 7,441 1967 625,593.40 436,552 465,298 254,134 19.66 12,926 1968 507,313.53 348,880 371,853 211,558 20.10 10,525 1969 1,042,008.24 705,804 752,279 446,030 20.55 21,705 1970 350,889.28 233,962 249,368 154,155 21.01 7,337 1971 401,600.49 263,619 280,977 180,864 21.46 8,428 1972 448,359.05 289,568 308,635 206,978 21.92 9,442 1973 1,141,731.29 725,034 772,775 540,216 22.39 24,128 1974 746,754.77 466,311 497,016 361,752 22.85 15,832 1975 2,897,400.93 1,777,961 1,895,034 1,436,977 23.32 61,620 1976 2,495,231.67 1,503,627 1,602,636 1,266,880 23.80 53,230 1977 1,251,118.98 740,400 789,153 649,634 24.27 26,767 1978 917,324.43 532,525 567,590 487,333 24.76 19,682 1979 1,430,769.88 814,795 868,447 776,938 25.24 30,782 1980 1,309,713.58 731,095 779,235 726,936 25.73 28,252 1981 3,102,844.69 1,696,356 1,808,056 1,760,215 26.23 67,107 1982 2,304,078.93 1,233,696 1,314,931 1,334,760 26.72 49,954 1983 2,752,372.46 1,441,445 1,536,360 1,628,868 27.23 59,819 1984 2,638,820.98 1,351,024 1,439,985 1,594,659 27.74 57,486 1985 2,060,606.19 1,030,818 1,098,694 1,271,003 28.25 44,991 1986 3,613,208.08 1,764,293 1,880,466 2,274,723 28.77 79,066 1987 2,342,515.94 1,115,811 1,189,284 1,504,609 29.29 51,369 1988 1,110,594.68 515,471 549,413 727,771 29.82 24,405 1989 5,640,591.25 2,547,968 2,715,744 3,770,936 30.36 124,207 1990 2,005,996.62 881,234 939,261 1,367,635 30.90 44,260 1991 3,593,769.27 1,533,282 1,634,244 2,498,591 31.45 79,446 1992 8,582,666.03 3,553,224 3,787,193 6,082,873 32.00 190,090 1993 10,683,324.35 4,285,295 4,567,468 7,718,355 32.56 237,050 1994 11,418,935.13 4,430,661 4,722,406 8,409,369 33.13 253,829 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1314 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S0 NET SALVAGE PERCENT.. -15 1995 13,440,087.89 5,035,598 5,367,177 10,088,924 33.71 299,286 1996 3,496,372.55 1,263,344 1,346,531 2,674,297 34.29 77,991 1997 15,483,124.74 5,380,850 5,735,162 12,070,431 34.89 345,957 1998 9,184,324.09 3,065,084 3,266,910 7,295,063 35.49 205,553 1999 13,427,050.45 4,292,628 4,575,284 10,865,824 36.10 300,992 2000 19,667,936.15 6,007,374 6,402,941 16,215,186 36.72 441,590 2001 24,373,165.14 7,091,372 7,558,317 20,470,823 37.35 548,081 2002 19,989,377.64 5,521,666 5,885,251 17,102,533 37.99 450,185 2003 28,448,318.85 7,432,977 7,922,416 24,793,151 38.64 641,645 2004 26,279,592.51 6,467,408 6,893,267 23,328,264 39.30 593,595 2005 19,169,409.35 4,417,782 4,708,679 17,336,142 39.98 433,620 2006 14,172,416.06 3,041,259 3,241,516 13,056,762 40.67 321,042 2007 16,096,775.11 3,195,049 3,405,433 15,105,858 41.37 365,140 2008 24,135,197.47 4,390,916 4,680,044 23,075,433 42.09 548,240 2009 42,084,009.99 6,940,074 7,397,057 40,999,554 42.83 957,263 2010 13,379,294.68 1,975,587 2,105,673 13,280,516 43.58 304,739 2011 19,144,231.19 2,487,793 2,651,606 19,364,260 44.35 436,624 2012 24,466,235.51 2,729,209 2,908,919 25,227,252 45.15 558,743 2013 12,564,315.87 1,167,476 1,244,351 13,204,612 45.96 287,307 2014 15,568,634.35 1,145,851 1,221,302 16,682,628 46.80 356,466 2015 6,153,060.30 329,743 351,456 6,724,563 47.67 141,065 2016 2,769,938.43 91,103 97,102 3,088,327 48.57 63,585 2017 17,645,500.47 198,865 211,959 20,080,367 49.51 405,582 485,633,432.64 126,166,845 134,472,042 424,006,406 10,915,920 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.8 2.25 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1315 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -85 1918 185.94 342 344 1919 931.07 1,697 1,722 1920 1,368.62 2,470 2,532 1921 1,324.65 2,367 2,451 1922 2,638.83 4,668 4,882 1923 3,747.10 6,563 6,932 1924 3,573.57 6,197 6,605 6 3.13 2 1925 5,410.90 9,291 9,903 107 3.59 30 1926 5,661.41 9,627 10,261 213 4.04 53 1927 4,234.26 7,130 7,599 234 4.49 52 1928 8,008.98 13,356 14,235 582 4.93 118 1929 10,479.36 17,309 18,448 939 5.36 175 1930 17,482.49 28,597 30,480 1,863 5.79 322 1931 14,273.55 23,126 24,648 1,758 6.21 283 1932 3,404.19 5,464 5,824 474 6.62 72 1933 2,753.48 4,378 4,666 428 7.03 61 1934 5,042.53 7,941 8,464 865 7.44 116 1935 7,087.73 11,056 11,784 1,328 7.84 169 1936 12,907.79 19,944 21,257 2,622 8.24 318 1937 14,748.03 22,569 24,055 3,229 8.64 374 1938 11,063.91 16,768 17,872 2,596 9.04 287 1939 18,802.88 28,225 30,083 4,702 9.43 499 1940 23,025.26 34,222 36,475 6,122 9.83 623 1941 29,004.63 42,680 45,490 8,169 10.23 799 1942 17,346.49 25,275 26,939 5,152 10.62 485 1943 20,163.32 29,081 30,995 6,307 11.02 572 1944 26,043.50 37,176 39,623 8,557 11.42 749 1945 27,807.66 39,283 41,869 9,575 11.82 810 1946 71,649.00 100,155 106,748 25,803 12.22 2,112 1947 88,520.61 122,429 130,489 33,274 12.62 2,637 1948 138,792.57 189,904 202,405 54,361 13.02 4,175 1949 103,569.45 140,139 149,364 42,239 13.43 3,145 1950 95,817.46 128,196 136,635 40,627 13.84 2,935 1951 144,662.27 191,352 203,949 63,676 14.25 4,468 1952 130,433.34 170,504 181,728 59,574 14.67 4,061 1953 202,832.35 261,992 279,239 96,001 15.09 6,362 1954 169,363.30 216,130 230,358 82,964 15.51 5,349 1955 195,763.33 246,777 263,022 99,140 15.93 6,223 1956 236,825.73 294,772 314,177 123,951 16.36 7,576 1957 258,362.73 317,373 338,266 139,705 16.80 8,316 1958 317,341.82 384,774 410,104 176,978 17.23 10,272 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1316 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -85 1959 345,392.35 413,162 440,361 198,615 17.67 11,240 1960 460,196.03 542,829 578,564 272,799 18.12 15,055 1961 462,379.82 537,706 573,103 282,300 18.57 15,202 1962 421,652.23 483,323 515,140 264,917 19.02 13,928 1963 863,004.37 974,539 1,038,693 557,865 19.48 28,638 1964 662,354.01 736,683 785,179 440,176 19.94 22,075 1965 551,744.00 604,270 644,049 376,677 20.40 18,465 1966 676,969.98 729,645 777,678 474,716 20.87 22,746 1967 551,761.73 584,895 623,399 397,360 21.35 18,612 1968 654,538.95 682,219 727,130 483,767 21.83 22,161 1969 683,237.59 699,997 746,078 517,912 22.31 23,214 1970 739,859.84 744,595 793,612 575,129 22.80 25,225 1971 805,761.64 796,310 848,731 641,928 23.29 27,562 1972 918,932.44 891,153 949,818 750,207 23.79 31,535 1973 1,249,416.60 1,188,070 1,266,281 1,045,140 24.30 43,010 1974 1,316,716.39 1,227,706 1,308,526 1,127,399 24.80 45,460 1975 1,655,323.25 1,511,575 1,611,082 1,451,266 25.32 57,317 1976 1,831,185.26 1,637,611 1,745,415 1,642,278 25.83 63,580 1977 2,387,400.55 2,089,095 2,226,620 2,190,071 26.35 83,115 1978 2,969,559.34 2,540,280 2,707,507 2,786,178 26.88 103,652 1979 2,900,074.88 2,423,970 2,583,540 2,781,599 27.41 101,481 1980 3,133,996.27 2,558,030 2,726,425 3,071,468 27.94 109,931 1981 3,305,177.30 2,631,714 2,804,960 3,309,618 28.48 116,208 1982 6,610,832.28 5,131,725 5,469,547 6,760,493 29.02 232,960 1983 3,560,745.08 2,691,603 2,868,792 3,718,586 29.57 125,755 1984 5,456,463.87 4,013,557 4,277,770 5,816,688 30.12 193,117 1985 6,168,591.55 4,409,556 4,699,838 6,712,056 30.68 218,776 1986 7,483,748.32 5,194,619 5,536,581 8,308,353 31.24 265,952 1987 3,976,608.36 2,677,848 2,854,131 4,502,594 31.80 141,591 1988 3,285,940.09 2,144,667 2,285,851 3,793,138 32.36 117,217 1989 2,936,658.46 1,854,764 1,976,863 3,455,955 32.93 104,949 1990 4,053,266.71 2,473,020 2,635,819 4,862,724 33.51 145,113 1991 3,436,646.19 2,024,322 2,157,583 4,200,212 34.08 123,246 1992 5,104,524.62 2,897,226 3,087,951 6,355,420 34.66 183,365 1993 6,228,917.80 3,401,737 3,625,674 7,897,824 35.24 224,115 1994 6,909,553.50 3,625,166 3,863,811 8,918,863 35.82 248,991 1995 10,737,294.53 5,399,034 5,754,453 14,109,542 36.41 387,518 1996 11,330,903.72 5,450,165 5,808,950 15,153,222 37.00 409,547 1997 15,333,654.07 7,040,754 7,504,248 20,863,012 37.59 555,015 1998 10,714,423.00 4,685,846 4,994,316 14,827,367 38.18 388,354 1999 10,095,254.45 4,194,679 4,470,815 14,205,406 38.77 366,402 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1317 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -85 2000 11,502,312.78 4,528,230 4,826,324 16,452,955 39.36 418,012 2001 8,870,091.19 3,295,061 3,511,975 12,897,694 39.96 322,765 2002 8,675,788.16 3,030,279 3,229,763 12,820,445 40.56 316,086 2003 10,100,992.67 3,303,833 3,521,325 15,165,511 41.16 368,453 2004 11,683,565.46 3,562,085 3,796,578 17,818,018 41.76 426,677 2005 13,125,563.24 3,710,334 3,954,586 20,327,706 42.36 479,880 2006 9,044,906.53 2,356,017 2,511,114 14,221,963 42.96 331,051 2007 13,993,083.08 3,334,272 3,553,768 22,333,436 43.56 512,705 2008 13,803,416.94 2,977,535 3,173,546 22,362,775 44.17 506,289 2009 13,356,567.02 2,579,687 2,749,508 21,960,141 44.78 490,401 2010 13,807,004.39 2,360,169 2,515,539 23,027,419 45.38 507,435 2011 19,670,329.50 2,918,487 3,110,611 33,279,499 45.99 723,625 2012 12,312,737.58 1,544,387 1,646,054 21,132,511 46.61 453,390 2013 11,640,695.09 1,197,362 1,276,185 20,259,101 47.22 429,036 2014 12,568,035.22 1,009,088 1,075,516 22,175,349 47.83 463,628 2015 15,077,679.89 864,705 921,629 26,972,079 48.45 556,699 2016 14,361,196.62 494,169 526,700 26,041,514 49.07 530,701 2017 12,812,745.99 146,962 156,637 23,546,943 49.69 473,877 381,829,828.86 142,973,626 152,385,164 554,000,019 13,836,705 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.0 3.62 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1318 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 54-R0.5 NET SALVAGE PERCENT.. -40 1914 211.35 284 296 1915 475.46 633 666 1916 1,245.65 1,643 1,744 1917 1,475.51 1,928 2,055 11 3.60 3 1918 1,297.58 1,680 1,791 26 4.06 6 1919 2,661.19 3,414 3,639 87 4.51 19 1920 2,810.39 3,573 3,808 127 4.96 26 1921 2,234.88 2,817 3,002 127 5.39 24 1922 3,940.84 4,923 5,247 270 5.82 46 1923 5,108.87 6,325 6,741 411 6.25 66 1924 4,555.76 5,590 5,958 420 6.67 63 1925 6,820.12 8,296 8,842 706 7.08 100 1926 6,808.45 8,208 8,748 784 7.50 105 1927 4,945.00 5,910 6,299 624 7.90 79 1928 8,826.25 10,455 11,143 1,214 8.31 146 1929 11,831.36 13,892 14,806 1,758 8.71 202 1930 19,067.80 22,191 23,652 3,043 9.11 334 1931 14,738.40 17,000 18,119 2,515 9.51 264 1932 3,702.38 4,233 4,512 671 9.90 68 1933 2,844.57 3,223 3,435 547 10.30 53 1934 4,918.21 5,521 5,884 1,001 10.70 94 1935 6,803.14 7,568 8,066 1,458 11.09 131 1936 12,242.51 13,493 14,381 2,759 11.49 240 1937 19,702.11 21,515 22,931 4,652 11.88 392 1938 14,275.32 15,441 16,457 3,528 12.28 287 1939 21,734.33 23,283 24,816 5,612 12.68 443 1940 21,967.40 23,305 24,839 5,915 13.08 452 1941 30,238.45 31,766 33,857 8,477 13.48 629 1942 13,584.81 14,127 15,057 3,962 13.89 285 1943 15,255.15 15,705 16,739 4,618 14.29 323 1944 18,963.25 19,322 20,594 5,955 14.70 405 1945 21,969.00 22,151 23,609 7,148 15.11 473 1946 62,423.71 62,260 66,358 21,035 15.53 1,354 1947 94,942.56 93,683 99,850 33,070 15.94 2,075 1948 116,897.63 114,075 121,584 42,073 16.36 2,572 1949 91,960.32 88,738 94,579 34,165 16.78 2,036 1950 82,564.98 78,752 83,936 31,655 17.21 1,839 1951 123,209.41 116,145 123,791 48,702 17.64 2,761 1952 92,250.14 85,933 91,590 37,560 18.07 2,079 1953 183,825.57 169,139 180,273 77,083 18.51 4,164 1954 161,319.42 146,591 156,241 69,606 18.95 3,673 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1319 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 54-R0.5 NET SALVAGE PERCENT.. -40 1955 180,315.72 161,798 172,449 79,993 19.39 4,125 1956 209,448.40 185,493 197,704 95,524 19.84 4,815 1957 224,770.44 196,441 209,372 105,307 20.29 5,190 1958 302,381.01 260,744 277,908 145,425 20.74 7,012 1959 263,658.92 224,209 238,968 130,154 21.20 6,139 1960 360,167.38 301,981 321,860 182,374 21.66 8,420 1961 453,380.00 374,612 399,272 235,460 22.13 10,640 1962 358,960.55 292,220 311,456 191,089 22.60 8,455 1963 681,712.29 546,478 582,451 371,946 23.08 16,116 1964 513,239.31 405,038 431,701 286,834 23.56 12,175 1965 418,067.27 324,727 346,103 239,191 24.04 9,950 1966 358,733.46 274,085 292,127 210,100 24.53 8,565 1967 634,347.46 476,609 507,983 380,103 25.02 15,192 1968 555,454.05 410,133 437,131 340,505 25.52 13,343 1969 551,354.49 399,958 426,286 345,610 26.02 13,282 1970 612,821.77 436,602 465,342 392,608 26.52 14,804 1971 603,944.61 422,288 450,086 395,436 27.03 14,630 1972 742,151.86 508,919 542,420 496,593 27.55 18,025 1973 1,022,547.17 687,681 732,949 698,617 28.06 24,897 1974 1,153,270.92 759,756 809,769 804,810 28.59 28,150 1975 1,794,706.32 1,158,128 1,234,365 1,278,224 29.11 43,910 1976 1,816,539.11 1,147,243 1,222,763 1,320,392 29.64 44,548 1977 2,429,996.71 1,500,654 1,599,438 1,802,557 30.18 59,727 1978 2,831,822.17 1,709,158 1,821,667 2,142,884 30.72 69,755 1979 2,554,551.67 1,506,046 1,605,185 1,971,187 31.26 63,058 1980 2,537,353.67 1,459,745 1,555,836 1,996,459 31.81 62,762 1981 2,660,611.49 1,492,699 1,590,960 2,133,896 32.36 65,942 1982 5,005,828.72 2,737,107 2,917,284 4,090,876 32.91 124,305 1983 2,553,582.62 1,359,185 1,448,657 2,126,359 33.47 63,530 1984 4,438,348.54 2,297,884 2,449,148 3,764,540 34.03 110,624 1985 4,522,752.58 2,275,921 2,425,739 3,906,115 34.59 112,926 1986 5,076,029.29 2,479,366 2,642,576 4,463,865 35.16 126,959 1987 2,902,361.63 1,374,738 1,465,233 2,598,073 35.73 72,714 1988 2,201,683.23 1,010,335 1,076,843 2,005,514 36.30 55,248 1989 2,176,865.35 966,215 1,029,818 2,017,793 36.88 54,712 1990 2,977,364.13 1,277,504 1,361,599 2,806,711 37.45 74,946 1991 2,483,139.06 1,027,483 1,095,120 2,381,275 38.04 62,599 1992 4,359,877.50 1,738,431 1,852,867 4,250,962 38.62 110,072 1993 5,478,354.73 2,102,034 2,240,406 5,429,291 39.20 138,502 1994 6,479,917.26 2,387,266 2,544,414 6,527,470 39.79 164,048 1995 6,893,274.72 2,434,070 2,594,299 7,056,286 40.38 174,747 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1320 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 54-R0.5 NET SALVAGE PERCENT.. -40 1996 6,022,932.66 2,034,667 2,168,604 6,263,502 40.97 152,880 1997 8,727,336.51 2,814,723 3,000,009 9,218,262 41.56 221,806 1998 6,426,156.50 1,972,599 2,102,450 6,894,169 42.16 163,524 1999 5,085,831.63 1,483,344 1,580,989 5,539,175 42.75 129,571 2000 7,249,518.78 2,001,650 2,133,413 8,015,913 43.35 184,911 2001 10,525,318.41 2,742,414 2,922,940 11,812,506 43.95 268,771 2002 7,954,782.97 1,948,922 2,077,214 9,059,482 44.55 203,355 2003 10,125,752.35 2,323,313 2,476,251 11,699,802 45.15 259,132 2004 8,905,591.62 1,904,835 2,030,225 10,437,603 45.75 228,144 2005 6,786,033.89 1,345,928 1,434,527 8,065,920 46.35 174,022 2006 4,235,005.36 774,091 825,047 5,103,961 46.95 108,711 2007 5,458,422.83 911,360 971,353 6,670,439 47.56 140,253 2008 8,395,464.19 1,271,157 1,354,834 10,398,816 48.16 215,922 2009 6,646,667.38 901,222 960,547 8,344,787 48.77 171,105 2010 7,773,099.66 931,093 992,384 9,889,956 49.38 200,283 2011 8,553,667.13 889,273 947,812 11,027,322 49.99 220,591 2012 4,749,840.89 418,670 446,230 6,203,547 50.60 122,600 2013 4,850,026.56 349,551 372,561 6,417,476 51.22 125,292 2014 3,776,201.98 212,472 226,458 5,060,225 51.83 97,631 2015 4,648,816.86 186,789 199,085 6,309,259 52.45 120,291 2016 6,338,559.93 152,810 162,869 8,711,115 53.07 164,144 2017 6,322,904.95 50,811 54,156 8,797,911 53.69 163,865 235,250,269.85 72,007,409 76,747,447 252,602,931 5,964,674 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.3 2.54 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1321 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 366 UNDERGOUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -45 1912 428.89 606 622 1915 50.83 71 74 1916 82.01 114 119 1917 82.87 114 120 1918 13.61 19 20 1919 41.29 56 60 1920 20.39 28 30 1921 60.62 82 87 1 3.93 1922 118.24 160 171 1923 235.27 316 337 4 4.39 1 1924 642.99 861 918 14 4.61 3 1925 206.87 276 294 6 4.83 1 1926 92.58 123 131 3 5.05 1 1927 67.40 89 95 3 5.27 1 1928 374.33 493 525 18 5.49 3 1929 278.14 365 389 14 5.70 2 1930 912.24 1,192 1,270 53 5.93 9 1931 529.35 689 734 34 6.15 6 1932 85.72 111 118 6 6.38 1 1933 25.75 33 35 2 6.61 1934 20.60 26 28 2 6.84 1935 67.47 86 92 6 7.07 1 1936 231.34 295 314 21 7.31 3 1937 739.66 938 1,000 73 7.55 10 1938 480.06 606 646 50 7.80 6 1939 334.19 420 448 37 8.05 5 1940 93.62 117 125 11 8.30 1 1941 37.95 47 50 5 8.56 1 1942 29.67 37 39 4 8.83 1943 278.79 343 366 38 9.11 4 1944 283.11 346 369 42 9.39 4 1945 42.82 52 55 7 9.68 1 1946 1,060.13 1,282 1,366 171 9.98 17 1948 5,532.16 6,602 7,037 985 10.62 93 1949 3,524.44 4,178 4,453 657 10.95 60 1950 15,179.17 17,865 19,041 2,969 11.30 263 1951 3,454.36 4,035 4,301 708 11.66 61 1952 6,469.49 7,500 7,994 1,387 12.03 115 1953 5,196.77 5,976 6,369 1,166 12.42 94 1954 13,643.85 15,556 16,580 3,204 12.82 250 1955 40,572.76 45,858 48,877 9,954 13.23 752 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1322 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 366 UNDERGOUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -45 1956 18,774.31 21,025 22,409 4,814 13.66 352 1957 22,729.01 25,207 26,866 6,091 14.11 432 1958 22,709.78 24,933 26,574 6,355 14.57 436 1959 6,700.20 7,280 7,759 1,956 15.04 130 1960 35,806.44 38,481 41,014 10,905 15.53 702 1961 23,612.83 25,091 26,743 7,496 16.03 468 1962 41,771.99 43,863 46,750 13,819 16.55 835 1963 62,388.32 64,711 68,971 21,492 17.08 1,258 1964 144,274.03 147,762 157,489 51,708 17.62 2,935 1965 88,271.78 89,212 95,085 32,909 18.18 1,810 1966 92,746.62 92,457 98,543 35,940 18.75 1,917 1967 116,841.72 114,811 122,369 47,051 19.34 2,433 1968 88,392.11 85,595 91,230 36,939 19.93 1,853 1969 206,141.58 196,581 209,521 89,384 20.54 4,352 1970 258,677.20 242,802 258,785 116,297 21.16 5,496 1971 561,281.33 518,289 552,407 261,451 21.79 11,999 1972 917,314.02 832,646 887,457 442,648 22.44 19,726 1973 689,659.95 615,174 655,669 344,338 23.09 14,913 1974 1,164,912.28 1,020,230 1,087,389 601,734 23.76 25,326 1975 1,202,606.23 1,033,765 1,101,815 641,964 24.43 26,278 1976 1,295,688.69 1,092,492 1,164,408 714,341 25.11 28,448 1977 1,896,373.24 1,566,885 1,670,029 1,079,712 25.81 41,833 1978 2,296,032.71 1,858,286 1,980,612 1,348,635 26.51 50,873 1979 2,602,961.06 2,061,406 2,197,103 1,577,191 27.23 57,921 1980 1,709,663.54 1,324,214 1,411,384 1,067,628 27.95 38,198 1981 1,844,434.62 1,396,053 1,487,952 1,186,478 28.68 41,370 1982 2,317,107.31 1,712,392 1,825,114 1,534,692 29.42 52,165 1983 1,852,728.26 1,335,625 1,423,546 1,262,910 30.17 41,860 1984 2,827,044.25 1,986,766 2,117,550 1,981,664 30.92 64,090 1985 2,939,633.68 2,011,161 2,143,551 2,118,918 31.69 66,864 1986 2,792,687.38 1,858,673 1,981,025 2,068,372 32.46 63,721 1987 1,670,471.91 1,080,294 1,151,407 1,270,777 33.24 38,230 1988 1,375,186.14 863,072 919,886 1,074,134 34.03 31,564 1989 1,566,569.53 953,291 1,016,044 1,255,482 34.82 36,056 1990 1,934,640.78 1,139,400 1,214,404 1,590,825 35.63 44,648 1991 2,571,966.41 1,464,404 1,560,802 2,168,549 36.44 59,510 1992 4,678,331.06 2,572,130 2,741,447 4,042,133 37.25 108,514 1993 4,701,458.62 2,490,497 2,654,440 4,162,675 38.08 109,314 1994 5,276,758.32 2,689,432 2,866,471 4,784,829 38.91 122,972 1995 6,732,898.33 3,296,572 3,513,577 6,249,126 39.74 157,250 1996 8,629,071.46 4,047,682 4,314,131 8,198,023 40.59 201,971 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1323 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 366 UNDERGOUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -45 1997 10,581,240.81 4,745,988 5,058,404 10,284,395 41.44 248,176 1998 8,074,017.87 3,453,661 3,681,007 8,026,319 42.30 189,747 1999 3,967,909.32 1,614,826 1,721,126 4,032,343 43.16 93,428 2000 5,843,847.98 2,255,413 2,403,881 6,069,699 44.03 137,854 2001 5,440,620.66 1,985,399 2,116,093 5,772,807 44.90 128,570 2002 3,193,231.03 1,097,354 1,169,590 3,460,595 45.78 75,592 2003 4,765,089.97 1,535,057 1,636,106 5,273,274 46.67 112,991 2004 4,222,600.63 1,269,434 1,352,998 4,769,773 47.56 100,290 2005 6,019,126.92 1,680,089 1,790,685 6,937,049 48.45 143,180 2006 4,549,693.92 1,170,977 1,248,059 5,348,997 49.35 108,389 2007 7,916,606.41 1,863,399 1,986,062 9,493,017 50.26 188,878 2008 8,467,638.60 1,806,964 1,925,912 10,352,164 51.17 202,309 2009 7,925,080.33 1,516,860 1,616,711 9,874,655 52.08 189,606 2010 7,118,530.56 1,204,252 1,283,525 9,038,344 53.00 170,535 2011 6,643,960.80 976,187 1,040,447 8,593,296 53.92 159,371 2012 5,974,343.39 743,528 792,472 7,870,326 54.85 143,488 2013 5,253,699.25 537,059 572,412 7,045,452 55.77 126,331 2014 5,305,912.84 421,839 449,607 7,243,967 56.71 127,737 2015 6,467,904.10 368,855 393,136 8,985,325 57.64 155,887 2016 7,570,623.23 259,835 276,939 10,700,465 58.58 182,664 2017 7,066,860.27 80,234 85,516 10,161,431 59.53 170,694 201,747,479.72 74,745,815 79,666,115 212,867,731 4,738,509 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.9 2.35 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1324 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -20 1927 1.29 1 1 1 5.27 1928 16.04 17 18 1 5.49 1929 21.28 23 25 1 5.70 1930 94.38 102 109 4 5.93 1 1931 87.58 94 100 5 6.15 1 1932 18.40 20 21 1 6.38 1933 7.11 8 9 1934 7.11 8 9 1935 27.01 29 31 1 7.07 1936 213.02 224 239 17 7.31 2 1937 358.14 376 401 29 7.55 4 1938 198.05 207 221 17 7.80 2 1939 208.86 217 231 20 8.05 2 1940 433.89 449 479 42 8.30 5 1941 100.40 103 110 10 8.56 1 1942 149.50 153 163 16 8.83 2 1943 350.93 357 381 40 9.11 4 1944 92.51 94 100 11 9.39 1 1945 13.53 14 15 1 9.68 1946 481.60 482 514 64 9.98 6 1947 496.78 494 527 69 10.29 7 1948 3,104.33 3,066 3,268 457 10.62 43 1949 2,157.38 2,116 2,255 334 10.95 31 1950 3,257.49 3,173 3,382 527 11.30 47 1951 3,862.91 3,735 3,981 654 11.66 56 1952 4,236.07 4,064 4,332 751 12.03 62 1953 11,750.41 11,182 11,918 2,182 12.42 176 1954 24,145.01 22,783 24,283 4,691 12.82 366 1955 31,623.47 29,581 31,528 6,420 13.23 485 1956 82,858.77 76,793 81,848 17,583 13.66 1,287 1957 62,884.12 57,715 61,514 13,947 14.11 988 1958 72,928.57 66,263 70,625 16,889 14.57 1,159 1959 45,230.34 40,671 43,348 10,928 15.04 727 1960 67,579.01 60,105 64,062 17,033 15.53 1,097 1961 99,368.25 87,384 93,136 26,106 16.03 1,629 1962 46,842.88 40,707 43,387 12,824 16.55 775 1963 52,026.78 44,660 47,600 14,832 17.08 868 1964 209,009.85 177,156 188,818 61,994 17.62 3,518 1965 172,793.36 144,524 154,038 53,314 18.18 2,933 1966 130,727.82 107,850 114,949 41,924 18.75 2,236 1967 158,754.82 129,100 137,598 52,908 19.34 2,736 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1325 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -20 1968 223,028.09 178,734 190,500 77,134 19.93 3,870 1969 203,568.34 160,657 171,233 73,049 20.54 3,556 1970 592,445.72 460,209 490,503 220,432 21.16 10,417 1971 737,356.86 563,485 600,578 284,250 21.79 13,045 1972 1,299,916.12 976,497 1,040,777 519,122 22.44 23,134 1973 1,228,660.08 907,002 966,707 507,685 23.09 21,987 1974 1,978,303.88 1,433,875 1,528,263 845,702 23.76 35,594 1975 2,537,252.03 1,804,991 1,923,808 1,120,894 24.43 45,882 1976 2,688,292.37 1,875,890 1,999,374 1,226,577 25.11 48,848 1977 5,078,076.56 3,472,368 3,700,944 2,392,748 25.81 92,706 1978 6,246,521.89 4,183,945 4,459,362 3,036,464 26.51 114,540 1979 6,410,806.62 4,201,668 4,478,251 3,214,717 27.23 118,058 1980 6,157,513.52 3,946,991 4,206,810 3,182,206 27.95 113,854 1981 7,083,292.26 4,436,974 4,729,047 3,770,904 28.68 131,482 1982 8,600,023.92 5,259,809 5,606,047 4,713,982 29.42 160,231 1983 5,811,543.44 3,467,190 3,695,425 3,278,427 30.17 108,665 1984 8,718,768.93 5,070,871 5,404,672 5,057,851 30.92 163,579 1985 11,270,371.20 6,381,239 6,801,297 6,723,148 31.69 212,154 1986 10,614,301.38 5,846,357 6,231,205 6,505,957 32.46 200,430 1987 6,316,051.57 3,380,351 3,602,870 3,976,392 33.24 119,627 1988 5,272,888.22 2,738,717 2,918,999 3,408,467 34.03 100,161 1989 6,357,466.27 3,201,645 3,412,400 4,216,560 34.82 121,096 1990 7,077,276.45 3,449,493 3,676,563 4,816,169 35.63 135,172 1991 8,059,670.18 3,797,749 4,047,744 5,623,860 36.44 154,332 1992 14,935,291.93 6,795,618 7,242,953 10,679,397 37.25 286,695 1993 15,007,048.99 6,579,030 7,012,108 10,996,351 38.08 288,770 1994 15,379,063.61 6,486,889 6,913,902 11,540,974 38.91 296,607 1995 14,778,288.60 5,988,222 6,382,409 11,351,537 39.74 285,645 1996 17,777,381.98 6,901,180 7,355,464 13,977,394 40.59 344,356 1997 21,771,048.48 8,081,326 8,613,296 17,511,962 41.44 422,586 1998 17,622,669.07 6,238,425 6,649,082 14,498,121 42.30 342,745 1999 16,880,522.32 5,685,427 6,059,682 14,196,945 43.16 328,938 2000 18,366,791.14 5,866,427 6,252,597 15,787,552 44.03 358,564 2001 19,362,278.84 5,847,486 6,232,409 17,002,326 44.90 378,671 2002 11,819,519.07 3,361,471 3,582,747 10,600,676 45.78 231,557 2003 19,116,447.10 5,096,521 5,432,010 17,507,727 46.67 375,139 2004 17,291,659.72 4,302,096 4,585,290 16,164,702 47.56 339,880 2005 21,230,190.09 4,904,174 5,227,001 20,249,227 48.45 417,941 2006 14,210,893.37 3,026,920 3,226,173 13,826,899 49.35 280,180 2007 24,440,283.29 4,760,869 5,074,263 24,254,077 50.26 482,572 2008 20,957,617.97 3,701,199 3,944,838 21,204,304 51.17 414,389 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1326 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -20 2009 13,570,939.36 2,149,637 2,291,141 13,993,986 52.08 268,702 2010 12,981,579.46 1,817,473 1,937,112 13,640,783 53.00 257,373 2011 13,348,277.39 1,623,097 1,729,941 14,287,992 53.92 264,985 2012 13,313,075.81 1,371,194 1,461,456 14,514,235 54.85 264,617 2013 11,233,171.69 950,326 1,012,883 12,466,923 55.77 223,542 2014 10,444,206.34 687,187 732,423 11,800,625 56.71 208,087 2015 15,052,154.66 710,401 757,164 17,305,422 57.64 300,233 2016 15,776,254.70 448,109 477,607 18,453,899 58.58 315,020 2017 14,746,937.21 138,562 147,683 17,548,642 59.53 294,787 543,265,507.14 175,832,073 187,406,587 464,512,021 10,546,258 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.0 1.94 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1327 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -10 1928 1,314.26 1,395 1,446 1938 531.96 526 561 24 4.75 5 1940 662.02 645 687 41 5.36 8 1941 853.84 826 880 59 5.67 10 1942 1,146.57 1,100 1,172 89 5.99 15 1943 3,493.10 3,327 3,546 296 6.31 47 1944 1,273.16 1,203 1,282 118 6.63 18 1945 1,716.07 1,608 1,714 174 6.96 25 1946 3,150.29 2,927 3,120 345 7.30 47 1947 7,798.62 7,186 7,659 919 7.63 120 1948 9,624.59 8,789 9,368 1,219 7.98 153 1949 14,690.62 13,296 14,171 1,989 8.33 239 1950 37,380.84 33,525 35,732 5,387 8.68 621 1951 60,521.76 53,769 57,308 9,266 9.04 1,025 1952 68,269.95 60,062 64,016 11,081 9.41 1,178 1953 101,988.97 88,843 94,691 17,497 9.78 1,789 1954 95,086.63 81,985 87,382 17,213 10.16 1,694 1955 112,095.13 95,652 101,949 21,356 10.54 2,026 1956 91,049.65 76,864 81,924 18,231 10.93 1,668 1957 118,036.97 98,569 105,058 24,783 11.32 2,189 1958 201,913.70 166,721 177,696 44,409 11.72 3,789 1959 1,215,339.03 991,839 1,057,129 279,744 12.13 23,062 1960 620,953.70 500,805 533,772 149,277 12.54 11,904 1961 594,762.90 473,839 505,031 149,208 12.96 11,513 1962 193,894.02 152,566 162,609 50,674 13.38 3,787 1963 110,413.88 85,768 91,414 30,041 13.81 2,175 1964 189,174.20 145,000 154,545 53,547 14.25 3,758 1965 628,987.22 475,637 506,947 184,939 14.69 12,589 1966 40,460.29 30,160 32,145 12,361 15.15 816 1967 107,719.39 79,163 84,374 34,117 15.60 2,187 1968 128,141.93 92,762 98,868 42,088 16.07 2,619 1969 140,848.52 100,411 107,021 47,912 16.54 2,897 1970 789,368.80 553,866 590,326 277,980 17.02 16,333 1971 676,659.63 467,183 497,936 246,390 17.50 14,079 1972 826,317.29 560,840 597,759 311,190 18.00 17,288 1973 1,280,699.94 854,250 910,483 498,287 18.50 26,934 1974 828,008.59 542,414 578,120 332,689 19.01 17,501 1975 1,810,425.47 1,164,372 1,241,020 750,448 19.52 38,445 1976 2,300,667.84 1,451,680 1,547,240 983,495 20.04 49,077 1977 3,179,499.55 1,966,756 2,096,222 1,401,228 20.57 68,120 1978 3,505,664.93 2,124,205 2,264,036 1,592,195 21.11 75,424 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1328 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -10 1979 2,272,828.28 1,347,935 1,436,666 1,063,445 21.66 49,097 1980 2,817,093.75 1,634,464 1,742,056 1,356,747 22.21 61,087 1981 4,221,351.55 2,393,857 2,551,438 2,092,049 22.77 91,877 1982 11,853,448.25 6,563,728 6,995,801 6,042,992 23.34 258,911 1983 5,104,989.93 2,758,777 2,940,380 2,675,109 23.91 111,882 1984 8,048,679.41 4,240,318 4,519,447 4,334,100 24.49 176,974 1985 11,409,282.31 5,853,167 6,238,466 6,311,745 25.08 251,664 1986 10,746,944.62 5,362,532 5,715,534 6,106,105 25.68 237,777 1987 5,061,553.49 2,454,524 2,616,099 2,951,610 26.28 112,314 1988 2,859,910.65 1,346,037 1,434,643 1,711,259 26.89 63,639 1989 4,249,213.92 1,938,270 2,065,861 2,608,274 27.51 94,812 1990 6,900,509.28 3,047,534 3,248,145 4,342,415 28.13 154,370 1991 7,379,500.62 3,150,301 3,357,677 4,759,774 28.76 165,500 1992 10,993,253.15 4,530,847 4,829,101 7,263,477 29.39 247,141 1993 6,902,333.47 2,741,372 2,921,829 4,670,738 30.03 155,536 1994 9,264,347.59 3,538,545 3,771,478 6,419,304 30.68 209,234 1995 7,833,831.36 2,872,979 3,062,100 5,555,114 31.33 177,310 1996 11,634,282.79 4,089,765 4,358,984 8,438,727 31.98 263,875 1997 18,494,841.47 6,215,802 6,624,972 13,719,354 32.64 420,323 1998 11,265,298.70 3,609,492 3,847,095 8,544,734 33.31 256,522 1999 15,232,637.01 4,645,238 4,951,022 11,804,879 33.97 347,509 2000 19,170,432.06 5,541,156 5,905,916 15,181,559 34.65 438,140 2001 14,072,949.18 3,846,995 4,100,233 11,380,011 35.32 322,197 2002 11,713,798.31 3,015,647 3,214,159 9,671,019 36.00 268,639 2003 13,840,962.56 3,342,966 3,563,025 11,662,034 36.68 317,940 2004 14,072,633.06 3,171,676 3,380,459 12,099,437 37.37 323,774 2005 17,669,021.86 3,696,907 3,940,265 15,495,659 38.06 407,138 2006 14,399,099.90 2,780,221 2,963,236 12,875,774 38.75 332,278 2007 26,752,539.70 4,727,281 5,038,465 24,389,329 39.45 618,234 2008 26,636,209.16 4,270,157 4,551,250 24,748,580 40.15 616,403 2009 19,439,678.16 2,798,050 2,982,238 18,401,408 40.85 450,463 2010 18,162,958.29 2,312,399 2,464,618 17,514,636 41.56 421,430 2011 19,750,163.64 2,186,422 2,330,349 19,394,831 42.27 458,832 2012 16,713,954.69 1,572,499 1,676,013 16,709,337 42.98 388,770 2013 18,387,078.12 1,420,052 1,513,530 18,712,256 43.70 428,198 2014 20,032,609.21 1,204,921 1,284,238 20,751,632 44.43 467,064 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1329 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -10 2015 22,109,364.49 952,140 1,014,817 23,305,484 45.16 516,065 2016 21,893,435.30 568,835 606,280 23,476,499 45.89 511,582 2017 21,584,765.19 186,859 199,159 23,544,083 46.63 504,913 531,048,390.30 135,543,001 144,465,403 439,687,826 12,116,588 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 36.3 2.28 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1330 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 369 SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -30 1945 210.52 248 264 10 5.10 2 1946 587.74 690 735 29 5.36 5 1947 1,816.43 2,120 2,260 101 5.62 18 1948 2,909.53 3,377 3,599 183 5.90 31 1949 3,728.48 4,303 4,586 261 6.17 42 1950 6,051.44 6,943 7,400 467 6.46 72 1951 8,608.22 9,817 10,463 728 6.75 108 1952 10,450.00 11,841 12,620 965 7.06 137 1953 18,596.17 20,936 22,314 1,861 7.37 253 1954 23,459.32 26,228 27,955 2,542 7.70 330 1955 33,763.91 37,477 39,944 3,949 8.04 491 1956 43,588.19 48,010 51,170 5,495 8.40 654 1957 49,230.89 53,795 57,336 6,664 8.77 760 1958 58,738.51 63,642 67,831 8,529 9.16 931 1959 77,541.12 83,282 88,764 12,039 9.56 1,259 1960 103,839.37 110,497 117,771 17,220 9.98 1,725 1961 119,369.64 125,810 134,092 21,089 10.41 2,026 1962 152,852.99 159,474 169,972 28,737 10.86 2,646 1963 314,042.07 324,154 345,492 62,763 11.33 5,540 1964 199,526.16 203,640 217,045 42,339 11.82 3,582 1965 230,211.76 232,184 247,468 51,807 12.33 4,202 1966 259,093.08 258,126 275,118 61,703 12.85 4,802 1967 312,969.15 307,810 328,072 78,788 13.39 5,884 1968 353,623.70 343,197 365,789 93,922 13.94 6,738 1969 425,760.08 407,467 434,289 119,199 14.51 8,215 1970 485,829.47 458,178 488,339 143,239 15.10 9,486 1971 570,672.46 529,965 564,851 177,023 15.71 11,268 1972 709,874.60 649,004 691,726 231,111 16.32 14,161 1973 870,864.15 783,022 834,566 297,557 16.96 17,545 1974 978,609.51 864,862 921,793 350,399 17.61 19,898 1975 1,124,783.83 976,499 1,040,779 421,440 18.27 23,067 1976 1,318,024.58 1,123,395 1,197,345 516,087 18.94 27,249 1977 1,574,923.12 1,316,663 1,403,335 644,065 19.63 32,810 1978 1,782,935.58 1,461,059 1,557,236 760,580 20.33 37,412 1979 1,771,451.18 1,421,917 1,515,518 787,369 21.04 37,422 1980 1,605,378.70 1,260,919 1,343,922 743,070 21.77 34,133 1981 1,469,276.68 1,128,673 1,202,970 707,090 22.50 31,426 1982 2,676,932.79 2,008,907 2,141,148 1,338,865 23.25 57,586 1983 1,398,354.49 1,024,274 1,091,699 726,162 24.01 30,244 1984 1,491,702.96 1,065,869 1,136,032 803,182 24.77 32,426 1985 1,052,931.27 732,930 781,177 587,634 25.55 22,999 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1331 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 369 SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -30 1986 1,691,421.09 1,145,797 1,221,221 977,626 26.34 37,116 1987 1,197,593.96 788,634 840,547 716,325 27.14 26,394 1988 1,136,846.32 727,127 774,992 702,908 27.94 25,158 1989 1,004,380.11 622,934 663,940 641,754 28.76 22,314 1990 1,058,616.10 635,805 677,658 698,543 29.59 23,607 1991 1,808,025.64 1,050,432 1,119,579 1,230,854 30.42 40,462 1992 2,147,890.77 1,205,250 1,284,588 1,507,670 31.26 48,230 1993 4,344,736.22 2,350,650 2,505,387 3,142,770 32.11 97,875 1994 4,500,039.04 2,343,238 2,497,487 3,352,564 32.97 101,685 1995 4,618,128.19 2,309,752 2,461,796 3,541,771 33.84 104,662 1996 16,051,888.86 7,694,457 8,200,961 12,666,495 34.72 364,818 1997 3,382,948.36 1,551,248 1,653,362 2,744,471 35.60 77,092 1998 2,489,929.98 1,089,382 1,161,093 2,075,816 36.49 56,887 1999 9,005,089.32 3,748,224 3,994,959 7,711,657 37.39 206,249 2000 18,454,200.51 7,284,463 7,763,978 16,226,483 38.30 423,668 2001 3,920,532.89 1,463,210 1,559,529 3,537,164 39.21 90,211 2002 9,622,208.04 3,381,898 3,604,519 8,904,351 40.13 221,888 2003 12,304,927.45 4,054,289 4,321,171 11,675,235 41.06 284,346 2004 11,659,462.39 3,585,460 3,821,480 11,335,821 41.99 269,965 2005 15,848,098.35 4,521,225 4,818,844 15,783,684 42.93 367,661 2006 13,113,077.31 3,449,631 3,676,710 13,370,291 43.87 304,771 2007 17,045,237.69 4,105,363 4,375,607 17,783,202 44.81 396,858 2008 13,562,985.12 2,958,982 3,153,763 14,478,118 45.77 316,323 2009 10,892,996.49 2,131,923 2,272,261 11,888,634 46.72 254,466 2010 9,453,424.77 1,633,391 1,740,913 10,548,539 47.69 221,190 2011 10,025,436.11 1,504,668 1,603,716 11,429,351 48.65 234,930 2012 10,838,314.39 1,378,265 1,468,992 12,620,817 49.62 254,349 2013 11,323,403.50 1,180,284 1,257,979 13,462,446 50.59 266,109 2014 11,380,466.72 922,592 983,324 13,811,283 51.57 267,816 2015 14,548,100.71 845,958 901,645 18,010,886 52.54 342,803 2016 16,218,846.34 567,384 604,733 20,479,767 53.52 382,656 2017 16,248,491.84 188,206 200,595 20,922,444 54.51 383,828 304,590,858.42 92,071,326 98,132,114 297,836,002 7,005,972 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.5 2.30 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1332 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 1960 50.28 52 52 1961 902.67 930 930 1962 738.11 760 760 1963 666.99 687 687 1964 2,383.03 2,455 2,455 1965 443.74 457 457 1966 308.29 318 318 1967 1,297,134.14 1,336,048 1,336,048 1968 1,842.59 1,898 1,898 1969 1,928.26 1,986 1,986 1970 2,536.65 2,613 2,613 1971 6,839.38 7,045 7,045 1972 5,078.43 5,231 5,231 1973 21,038.23 21,669 21,669 1974 32,050.24 33,012 33,012 1975 42,637.84 43,917 43,917 1976 70,403.22 72,515 72,515 1977 107,733.96 110,966 110,966 1978 156,849.93 161,555 161,555 1979 181,490.07 186,935 186,935 1980 225,313.63 228,940 232,073 1981 220,733.43 222,695 227,355 1982 304,930.51 305,441 314,078 1983 407,102.69 405,059 419,316 1984 499,334.53 493,228 514,315 1985 551,336.80 540,335 567,877 1986 608,536.14 591,378 626,792 1987 429,377.76 413,733 442,259 1988 615,754.72 587,612 629,365 4,862 1.47 3,307 1989 366,210.51 346,078 370,668 6,529 1.65 3,957 1990 689,822.64 644,794 690,610 19,907 1.85 10,761 1991 558,204.13 515,730 552,375 22,575 2.06 10,959 1992 945,518.57 862,374 923,650 50,234 2.29 21,936 1993 1,280,839.89 1,151,718 1,233,553 85,712 2.54 33,745 1994 1,175,749.15 1,040,873 1,114,832 96,190 2.81 34,231 1995 1,674,544.78 1,457,440 1,560,998 163,783 3.10 52,833 1996 269,581.28 230,187 246,543 31,126 3.42 9,101 1997 3,393,757.52 2,838,403 3,040,085 455,485 3.76 121,140 1998 738,776.01 603,044 645,893 115,046 4.15 27,722 1999 229,722.64 182,548 195,519 41,095 4.57 8,992 2000 333,641.32 257,222 275,499 68,152 5.03 13,549 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1333 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 2001 355,047.13 264,217 282,991 82,708 5.55 14,902 2002 800,267.27 572,459 613,135 211,140 6.11 34,556 2003 354,228.20 242,081 259,282 105,573 6.73 15,687 2004 964,969.01 626,168 670,660 323,258 7.40 43,684 2005 988,151.92 603,553 646,438 371,358 8.14 45,621 2006 1,633,097.64 931,037 997,192 684,899 8.93 76,696 2007 17,561,348.11 9,252,108 9,909,515 8,178,674 9.77 837,121 2008 18,488,135.69 8,892,978 9,524,866 9,517,914 10.66 892,862 2009 2,115,482.64 917,337 982,518 1,196,429 11.58 103,319 2010 3,667,465.36 1,409,004 1,509,121 2,268,368 12.54 180,891 2011 4,396,580.05 1,467,227 1,571,480 2,956,997 13.52 218,713 2012 1,301,918.48 368,098 394,253 946,723 14.51 65,246 2013 1,685,634.57 390,646 418,403 1,317,801 15.50 85,019 2014 2,306,321.26 415,714 445,253 1,930,258 16.50 116,985 2015 3,383,146.34 435,580 466,530 3,018,111 17.50 172,463 2016 4,280,787.10 330,691 354,188 4,055,023 18.50 219,190 2017 5,267,949.14 135,650 145,289 5,280,699 19.50 270,805 87,002,374.61 43,164,429 46,005,818 43,606,628 3,745,993 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.6 4.31 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1334 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 NET SALVAGE PERCENT.. -60 1963 12,265.17 13,690 14,591 5,033 7.56 666 1964 19,025.94 21,017 22,400 8,042 7.74 1,039 1965 17,925.82 19,584 20,873 7,808 7.93 985 1966 15,791.33 17,070 18,194 7,072 8.11 872 1967 12,534.66 13,397 14,279 5,776 8.30 696 1968 13,491.12 14,247 15,185 6,401 8.50 753 1969 19,175.33 20,016 21,334 9,347 8.69 1,076 1970 35,706.21 36,815 39,238 17,892 8.89 2,013 1971 68,773.02 70,027 74,637 35,400 9.09 3,894 1972 136,647.08 137,303 146,341 72,294 9.30 7,774 1973 172,174.81 170,797 182,040 93,440 9.50 9,836 1974 103,835.16 101,542 108,226 57,910 9.72 5,958 1975 97,874.39 94,398 100,612 55,987 9.93 5,638 1976 104,376.23 99,199 105,729 61,273 10.15 6,037 1977 93,156.74 87,225 92,967 56,084 10.37 5,408 1978 106,568.79 98,214 104,679 65,831 10.60 6,210 1979 85,212.71 77,278 82,365 53,975 10.83 4,984 1980 45,856.96 40,912 43,605 29,766 11.06 2,691 1981 29,710.62 26,050 27,765 19,772 11.30 1,750 1982 92,395.41 79,593 84,832 63,001 11.54 5,459 1983 45,424.42 38,433 40,963 31,716 11.78 2,692 1984 56,408.52 46,787 49,867 40,387 12.04 3,354 1985 71,031.82 57,780 61,584 52,067 12.29 4,237 1986 117,735.84 93,812 99,987 88,390 12.55 7,043 1987 134,524.91 104,951 111,860 103,380 12.81 8,070 1988 135,270.73 103,195 109,988 106,445 13.08 8,138 1989 138,589.55 103,244 110,040 111,703 13.36 8,361 1990 169,111.82 122,951 131,045 139,534 13.64 10,230 1991 168,349.88 119,380 127,238 142,122 13.92 10,210 1992 211,343.61 145,945 155,552 182,598 14.21 12,850 1993 476,727.50 320,056 341,124 421,640 14.51 29,059 1994 223,854.25 145,989 155,599 202,568 14.81 13,678 1995 57,253.62 36,203 38,586 53,020 15.12 3,507 1996 74,018.17 45,335 48,319 70,110 15.43 4,544 1997 86,244.32 51,057 54,418 83,573 15.75 5,306 1998 90,452.37 51,637 55,036 89,688 16.08 5,578 1999 87,712.99 48,221 51,395 88,946 16.41 5,420 2000 150,386.43 79,404 84,631 155,987 16.75 9,313 2001 106,499.05 53,846 57,391 113,007 17.10 6,609 2002 110,634.53 53,459 56,978 120,037 17.45 6,879 2003 86,489.53 39,799 42,419 95,964 17.81 5,388 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1335 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 NET SALVAGE PERCENT.. -60 2004 21,189.17 9,249 9,858 24,045 18.18 1,323 2005 5,558.51 2,291 2,442 6,452 18.56 348 2006 8,824.30 3,422 3,647 10,472 18.94 553 2007 7,352.51 2,668 2,844 8,920 19.33 461 2008 11,272.69 3,795 4,045 13,991 19.74 709 2009 12,366.38 3,831 4,083 15,703 20.16 779 2010 13,653.15 3,845 4,098 17,747 20.60 862 2011 25,028.56 6,295 6,709 33,337 21.07 1,582 2012 14,130.93 3,120 3,326 19,283 21.55 895 2013 8,937.20 1,682 1,793 12,507 22.06 567 2014 23,543.83 3,601 3,838 33,832 22.61 1,496 2015 7,148.88 824 878 10,560 23.20 455 2016 9,911.43 729 777 15,081 23.85 632 2017 11,258.93 303 323 17,691 24.58 720 4,260,737.83 3,145,513 3,352,573 3,464,608 255,587 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.6 6.00 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1336 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -30 1967 2.36 3 3 1968 2,452.76 3,157 3,189 1969 4,789.86 6,043 6,227 1970 9,345.81 11,562 12,150 1971 11,173.39 13,549 14,441 84 1.68 50 1972 23,488.94 27,934 29,774 762 2.13 358 1973 25,483.44 29,723 31,681 1,447 2.57 563 1974 52,398.60 59,944 63,893 4,225 3.00 1,408 1975 51,384.82 57,689 61,489 5,311 3.41 1,557 1976 54,340.04 59,848 63,790 6,852 3.82 1,794 1977 67,530.11 72,970 77,777 10,012 4.22 2,373 1978 99,746.19 105,707 112,670 17,000 4.62 3,680 1979 158,774.19 165,043 175,915 30,491 5.01 6,086 1980 136,502.97 139,053 148,213 29,241 5.41 5,405 1981 163,227.01 162,881 173,610 38,585 5.81 6,641 1982 468,154.04 457,424 487,555 121,045 6.21 19,492 1983 418,668.31 400,364 426,737 117,532 6.61 17,781 1984 529,059.78 494,650 527,234 160,544 7.02 22,870 1985 744,182.01 679,527 724,289 243,148 7.44 32,681 1986 990,152.91 882,503 940,635 346,564 7.86 44,092 1987 297,148.87 258,199 275,207 111,087 8.29 13,400 1988 288,643.83 244,204 260,290 114,947 8.73 13,167 1989 195,842.56 161,210 171,829 82,766 9.17 9,026 1990 450,937.75 360,642 384,398 201,821 9.62 20,979 1991 393,930.97 305,627 325,759 186,351 10.08 18,487 1992 585,594.28 439,711 468,676 292,597 10.56 27,708 1993 880,615.57 639,714 681,853 462,947 11.03 41,972 1994 1,174,222.71 823,083 877,301 649,189 11.52 56,353 1995 550,926.74 371,854 396,349 319,856 12.02 26,610 1996 841,421.75 545,612 581,552 512,296 12.53 40,886 1997 863,700.68 536,704 572,058 550,753 13.05 42,203 1998 740,465.62 440,103 469,093 493,512 13.57 36,368 1999 643,006.62 364,122 388,107 447,802 14.11 31,736 2000 711,074.36 382,700 407,909 516,488 14.65 35,255 2001 896,408.52 456,810 486,901 678,430 15.20 44,634 2002 947,188.66 455,105 485,084 746,261 15.76 47,352 2003 537,805.15 242,744 258,734 440,413 16.32 26,986 2004 642,747.51 270,725 288,558 547,014 16.90 32,368 2005 366,889.78 143,659 153,122 323,835 17.47 18,537 2006 204,247.20 73,709 78,564 186,957 18.06 10,352 2007 1,078,333.43 356,066 379,521 1,022,312 18.65 54,816 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1337 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -30 2008 846,469.22 253,534 270,235 830,175 19.24 43,148 2009 493,444.62 132,658 141,397 500,081 19.83 25,218 2010 777,695.07 184,811 196,985 814,019 20.43 39,844 2011 419,020.35 86,503 92,201 452,525 21.03 21,518 2012 389,817.86 68,312 72,812 433,951 21.63 20,062 2013 419,944.48 60,270 64,240 481,688 22.24 21,659 2014 367,841.42 41,316 44,038 434,156 22.84 19,009 2015 449,524.23 35,998 38,369 546,012 23.46 23,274 2016 268,947.90 13,006 13,863 335,769 24.07 13,950 2017 407,351.94 6,567 6,999 522,559 24.69 21,165 22,142,067.19 12,584,852 13,413,276 15,371,411 1,064,873 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.4 4.81 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1338 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 389.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. 0 1955 655.43 488 478 177 12.79 14 1960 207.27 146 143 64 14.90 4 1961 298.34 207 203 95 15.34 6 1963 51.50 35 34 18 16.24 1 1964 244.58 163 160 85 16.70 5 1967 724.68 462 453 272 18.12 15 1971 1,803.44 1,078 1,056 747 20.11 37 1972 384.32 226 221 163 20.62 8 1973 230.97 133 130 101 21.14 5 1976 6,370.28 3,473 3,402 2,968 22.74 131 1978 21,322.67 11,152 10,923 10,400 23.85 436 1983 178.74 83 81 98 26.73 4 1984 1,598.28 725 710 888 27.32 33 1990 1,227.55 466 456 772 31.03 25 2012 49,985.31 4,019 3,937 46,048 45.98 1,001 85,283.36 22,856 22,387 62,896 1,725 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 36.5 2.02 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1339 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -20 1914 68,239.38 81,887 81,887 1916 60.14 72 72 1917 100.00 120 120 1922 7,012.59 8,136 7,969 446 1.66 269 1923 248.06 286 280 18 2.00 9 1924 683.90 782 766 55 2.34 24 1925 7,180.68 8,157 7,989 628 2.67 235 1927 5,216.34 5,848 5,728 532 3.29 162 1945 355.28 350 343 83 8.99 9 1946 232.20 227 222 57 9.35 6 1947 6,347.70 6,138 6,012 1,605 9.71 165 1948 220.03 211 207 57 10.08 6 1949 861.30 818 801 233 10.45 22 1950 59,214.78 55,681 54,537 16,521 10.82 1,527 1951 389,841.40 362,927 355,469 112,341 11.21 10,021 1952 3,027.79 2,791 2,734 899 11.59 78 1953 1,645.64 1,501 1,470 505 11.99 42 1954 1,739.51 1,570 1,538 549 12.39 44 1955 27,165.77 24,260 23,761 8,838 12.79 691 1956 1,976.23 1,745 1,709 662 13.20 50 1957 55,751.06 48,677 47,677 19,224 13.62 1,411 1958 823,929.82 711,084 696,472 292,244 14.04 20,815 1959 46,984.09 40,064 39,241 17,140 14.47 1,185 1960 64,268.00 54,139 53,027 24,095 14.90 1,617 1962 6,926.86 5,687 5,570 2,742 15.79 174 1963 307.52 249 244 125 16.24 8 1964 42,910.22 34,294 33,589 17,903 16.70 1,072 1965 40,264.57 31,725 31,073 17,244 17.17 1,004 1966 122,985.94 95,516 93,553 54,030 17.64 3,063 1967 24,358.13 18,637 18,254 10,976 18.12 606 1968 23,347.36 17,589 17,228 10,789 18.61 580 1969 21,387.17 15,861 15,535 10,130 19.10 530 1970 24,157.19 17,625 17,263 11,726 19.60 598 1971 501,198.62 359,540 352,152 249,286 20.11 12,396 1972 45,695.64 32,221 31,559 23,276 20.62 1,129 1973 72,381.58 50,134 49,104 37,754 21.14 1,786 1974 2,378,435.39 1,617,146 1,583,915 1,270,207 21.67 58,616 1975 45,854.26 30,594 29,965 25,060 22.20 1,129 1976 376,828.58 246,536 241,470 210,724 22.74 9,267 1977 511,448.49 327,859 321,122 292,616 23.29 12,564 1978 1,196,972.12 751,220 735,783 700,584 23.85 29,375 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1340 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -20 1979 4,645,067.79 2,852,815 2,794,193 2,779,888 24.41 113,883 1980 774,845.29 465,279 455,718 474,096 24.98 18,979 1981 747,485.33 438,624 429,611 467,371 25.55 18,292 1982 2,281,637.83 1,306,557 1,279,709 1,458,256 26.14 55,786 1983 1,533,336.63 856,338 838,741 1,001,263 26.73 37,458 1984 2,036,371.18 1,108,438 1,085,661 1,357,984 27.32 49,707 1985 2,920,943.88 1,547,166 1,515,373 1,989,760 27.93 71,241 1986 2,663,916.72 1,372,663 1,344,456 1,852,244 28.53 64,923 1987 1,467,104.50 734,139 719,053 1,041,472 29.15 35,728 1988 466,223.07 226,361 221,710 337,758 29.77 11,346 1989 374,695.93 176,257 172,635 277,000 30.40 9,112 1990 608,864.87 277,204 271,508 459,130 31.03 14,796 1991 4,696,922.19 2,066,270 2,023,810 3,612,497 31.67 114,067 1992 7,905,892.78 3,356,526 3,287,553 6,199,518 32.31 191,876 1993 6,093,287.57 2,491,911 2,440,705 4,871,240 32.96 147,792 1994 1,274,650.01 501,396 491,093 1,038,487 33.61 30,898 1995 469,774.23 177,349 173,705 390,024 34.27 11,381 1996 1,213,248.75 438,808 429,791 1,026,108 34.93 29,376 1997 8,487,366.60 2,933,234 2,872,959 7,311,881 35.60 205,390 1998 887,179.05 292,556 286,544 778,071 36.26 21,458 1999 1,353,680.88 424,298 415,579 1,208,838 36.94 32,724 2000 1,295,563.51 385,249 377,332 1,177,344 37.61 31,304 2001 643,145.20 180,750 177,036 594,738 38.29 15,532 2002 447,184.77 118,271 115,841 420,781 38.98 10,795 2003 4,678,586.10 1,161,038 1,137,180 4,477,123 39.66 112,888 2004 1,688,042.19 390,951 382,917 1,642,734 40.35 40,712 2005 2,495,199.27 536,568 525,542 2,468,697 41.04 60,153 2006 1,547,120.44 306,701 300,399 1,556,146 41.74 37,282 2007 1,367,537.68 248,454 243,348 1,397,697 42.43 32,941 2008 3,519,818.97 580,348 568,422 3,655,361 43.13 84,752 2009 1,191,749.20 176,188 172,568 1,257,531 43.84 28,685 2010 989,693.36 129,452 126,792 1,060,840 44.55 23,812 2011 3,544,967.68 403,276 394,989 3,858,972 45.26 85,262 2012 2,781,952.49 268,403 262,887 3,075,456 45.98 66,887 2013 1,984,869.18 157,202 153,972 2,227,871 46.70 47,706 2014 1,504,893.22 92,822 90,914 1,714,958 47.43 36,158 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1341 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -20 2015 1,275,584.33 56,330 55,173 1,475,528 48.16 30,638 2016 1,767,174.75 47,078 46,110 2,074,500 48.89 42,432 2017 2,640,527.52 23,448 22,967 3,145,666 49.63 63,382 95,273,866.27 34,376,622 33,671,906 80,656,734 2,309,819 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.9 2.42 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1342 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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, 2017 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 1986 18,598.53 15,477 15,160 1,579 0.98 1,579 1988 3,671.85 2,964 2,903 402 1.34 300 1990 3,430.25 2,695 2,640 447 1.65 271 1993 74,463.21 56,243 55,090 11,927 2.09 5,707 1994 141,212.44 105,094 102,940 24,151 2.25 10,734 1995 67,429.64 49,343 48,331 12,356 2.43 5,085 1996 219,053.65 157,263 154,039 43,109 2.63 16,391 1997 344,876.50 242,820 237,842 72,547 2.83 25,635 1998 369,914.58 254,813 249,589 83,334 3.05 27,323 1999 138,488.39 93,096 91,188 33,452 3.29 10,168 2000 345,627.74 226,838 222,188 88,877 3.52 25,249 2001 496,885.53 317,854 311,338 135,859 3.76 36,133 2002 1,164,191.36 726,190 711,303 336,469 3.99 84,328 2003 979,468.81 596,720 584,487 297,035 4.20 70,723 2004 1,035,102.38 617,003 604,355 327,237 4.39 74,541 2005 1,905,075.95 1,110,509 1,087,744 626,824 4.58 136,861 2006 1,350,423.29 767,562 751,827 463,554 4.79 96,775 2007 528,104.32 290,661 284,702 190,592 5.05 37,741 2008 1,708,733.57 899,064 880,633 657,227 5.40 121,709 2009 744,453.50 367,989 360,445 309,563 5.86 52,826 2010 178,499.85 81,067 79,405 81,245 6.44 12,616 2011 463,226.47 188,891 185,019 231,885 7.11 32,614 2012 253,601.45 89,893 88,050 140,191 7.88 17,791 2013 367,009.37 108,747 106,518 223,790 8.72 25,664 2014 1,331,019.46 312,381 305,978 891,940 9.61 92,814 2015 1,198,411.75 204,098 199,914 878,657 10.54 83,364 2016 719,912.82 74,265 72,743 575,179 11.51 49,972 2017 1,649,820.77 57,107 55,936 1,428,903 12.50 114,312 17,800,707.43 8,016,647 7,852,307 8,168,330 1,269,226 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.4 7.13 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1343 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 392.3 75$163257$7,21(48,30(17AIRCRAFT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. 10-SQUARE NET SALVAGE PERCENT.. +20 2006 2,031,496.96 1,625,198 1,625,198 2007 15,799.76 12,640 12,640 2011 942,982.02 490,351 446,723 307,663 3.50 87,904 2,990,278.74 2,128,189 2,084,561 307,662 87,904 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 3.5 2.94 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1344 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 17-L2 NET SALVAGE PERCENT.. +5 1976 21,209.63 18,691 18,308 1,841 1.23 1,497 1977 13,172.25 11,476 11,241 1,273 1.41 903 1980 24,916.07 20,941 20,512 3,158 1.96 1,611 1982 40,251.57 32,975 32,299 5,940 2.34 2,538 1985 134,725.63 105,855 103,685 24,304 2.94 8,267 1986 196,299.03 151,930 148,815 37,669 3.15 11,958 1988 21,014.29 15,759 15,436 4,528 3.58 1,265 1989 96,274.14 70,962 69,507 21,953 3.81 5,762 1991 426,280.36 303,247 297,030 107,936 4.27 25,278 1992 77,665.29 54,165 53,055 20,727 4.52 4,586 1993 354,887.65 242,743 237,767 99,376 4.76 20,877 1994 261,571.07 175,259 171,666 76,827 5.01 15,335 1995 550,967.02 361,159 353,755 169,664 5.27 32,194 1996 487,086.86 312,479 306,073 156,660 5.52 28,380 1997 89,103.28 55,918 54,772 29,876 5.77 5,178 1998 105,646.24 64,882 63,552 36,812 6.01 6,125 1999 173,724.95 104,265 102,128 62,911 6.26 10,050 2000 452,165.42 265,316 259,877 169,680 6.50 26,105 2001 377,487.08 216,434 211,997 146,616 6.74 21,753 2002 1,823,795.60 1,021,215 1,000,280 732,326 6.98 104,918 2003 239,853.55 130,819 128,137 99,724 7.24 13,774 2004 1,912,974.11 1,013,432 992,657 824,668 7.52 109,663 2005 1,648,446.84 843,805 826,507 739,517 7.84 94,326 2006 2,985,133.07 1,467,991 1,437,897 1,397,979 8.20 170,485 2007 860,656.88 403,522 395,250 422,374 8.61 49,056 2008 1,798,983.93 793,197 776,937 932,098 9.11 102,316 2009 1,365,206.72 558,452 547,004 749,942 9.68 77,473 2011 561,617.00 185,799 181,990 351,546 11.08 31,728 2012 555,624.62 158,664 155,411 372,432 11.89 31,323 2013 1,007,184.09 239,771 234,856 721,969 12.74 56,669 2014 442,908.85 83,656 81,941 338,822 13.62 24,877 2015 1,341,326.89 183,646 179,881 1,094,380 14.55 75,215 2016 1,449,684.47 120,712 118,237 1,258,963 15.51 81,171 2017 1,912,568.36 53,436 52,341 1,764,599 16.50 106,945 23,810,412.81 9,842,573 9,640,801 12,979,091 1,359,601 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.5 5.71 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1345 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S1 NET SALVAGE PERCENT.. +10 1957 3,839.10 3,455 3,455 1959 2,124.03 1,885 1,846 66 0.41 66 1960 6,894.60 6,069 5,944 261 0.66 261 1961 4,979.01 4,342 4,253 228 0.93 228 1963 2,345.60 2,007 1,966 145 1.48 98 1964 8,551.10 7,244 7,095 601 1.76 341 1965 10,399.36 8,723 8,544 815 2.04 400 1966 17,644.45 14,652 14,351 1,529 2.32 659 1967 6,385.40 5,247 5,139 608 2.61 233 1968 6,491.37 5,277 5,169 673 2.90 232 1970 4,637.59 3,688 3,612 562 3.49 161 1971 10,841.83 8,522 8,347 1,411 3.80 371 1972 7,070.51 5,492 5,379 984 4.11 239 1973 7,135.33 5,476 5,364 1,058 4.42 239 1974 2,902.13 2,199 2,154 458 4.74 97 1975 5,529.29 4,137 4,052 924 5.06 183 1976 28,548.23 21,086 20,653 5,040 5.38 937 1977 92,724.29 67,540 66,154 17,298 5.72 3,024 1978 39,517.57 28,382 27,800 7,766 6.06 1,282 1979 57,288.73 40,561 39,729 11,831 6.40 1,849 1980 126,033.45 87,908 86,104 27,326 6.75 4,048 1981 61,201.64 42,027 41,164 13,917 7.11 1,957 1982 223,003.98 150,662 147,570 53,134 7.48 7,103 1983 231,334.51 153,721 150,566 57,635 7.85 7,342 1984 163,477.09 106,767 104,576 42,553 8.23 5,170 1985 145,825.69 93,533 91,613 39,630 8.62 4,597 1986 172,375.79 108,493 106,266 48,872 9.02 5,418 1987 33,383.64 20,611 20,188 9,857 9.42 1,046 1990 109,048.97 63,107 61,812 36,332 10.71 3,392 1991 45,787.57 25,879 25,348 15,861 11.16 1,421 1992 195,633.38 107,873 105,659 70,411 11.62 6,059 1993 221,924.27 119,240 116,793 82,939 12.09 6,860 1994 815,573.67 426,221 417,474 316,542 12.58 25,162 1995 76,953.01 39,061 38,259 30,999 13.08 2,370 1996 327,447.75 161,105 157,799 136,904 13.60 10,066 1997 133,567.58 63,552 62,248 57,963 14.14 4,099 1998 118,226.60 54,301 53,187 53,217 14.69 3,623 2000 129,666.74 55,082 53,952 62,748 15.84 3,961 2001 134,803.93 54,798 53,673 67,651 16.45 4,113 2002 342,282.65 132,670 129,947 178,107 17.08 10,428 2003 13,867.92 5,105 5,000 7,481 17.73 422 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1346 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S1 NET SALVAGE PERCENT.. +10 2004 124,268.51 43,246 42,358 69,484 18.40 3,776 2005 107,230.45 35,064 34,344 62,163 19.10 3,255 2006 600,269.54 183,321 179,559 360,684 19.82 18,198 2007 81,225.86 22,979 22,507 50,596 20.57 2,460 2008 498,538.49 129,522 126,864 321,821 21.34 15,081 2009 65,485.65 15,442 15,125 43,812 22.14 1,979 2010 49,950.00 10,534 10,318 34,637 22.97 1,508 2011 909,229.95 168,301 164,848 653,459 23.83 27,422 2012 13,966.71 2,212 2,167 10,403 24.72 421 2013 364,871.32 47,836 46,854 281,530 25.63 10,984 2014 133,444.98 13,731 13,449 106,651 26.57 4,014 2015 463,067.72 34,312 33,608 383,153 27.53 13,918 2016 43,092.75 1,926 1,886 36,897 28.51 1,294 2017 689,310.78 10,342 10,130 610,250 29.50 20,686 8,291,222.06 3,036,468 2,974,221 4,487,879 254,553 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.6 3.07 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1347 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L3 NET SALVAGE PERCENT.. +10 2000 73,163.80 57,419 56,242 9,605 1.28 7,504 2002 342,362.50 254,204 248,993 59,133 1.75 33,790 2003 160,673.63 115,540 113,171 31,435 2.01 15,639 2006 208,844.42 136,459 133,662 54,298 2.74 19,817 2007 621,677.49 396,133 388,012 171,498 2.92 58,732 2009 1,300,445.33 782,998 766,947 403,454 3.31 121,889 2011 2,494,568.23 1,308,900 1,282,067 963,044 4.17 230,946 2012 271,060.39 125,393 122,822 121,132 4.86 24,924 2013 256,000.43 99,533 97,493 132,907 5.68 23,399 2014 305,913.53 94,160 92,230 183,092 6.58 27,826 2015 2,119,594.87 473,094 463,396 1,444,239 7.52 192,053 2017 4,564,298.36 205,393 201,182 3,906,687 9.50 411,230 12,718,602.98 4,049,226 3,966,217 7,480,526 1,167,749 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.4 9.18 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1348 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0.5 NET SALVAGE PERCENT.. +20 1971 49,973.90 34,810 34,096 5,883 1.81 3,250 1978 43,031.42 27,737 27,168 7,257 2.72 2,668 1979 87,391.07 55,781 54,638 15,275 2.83 5,398 1980 26,299.12 16,636 16,295 4,744 2.93 1,619 1981 193,932.77 121,568 119,076 36,070 3.03 11,904 1982 64,771.17 40,195 39,371 12,446 3.14 3,964 1983 74,902.03 46,054 45,110 14,812 3.24 4,572 1984 220,124.76 133,961 131,215 44,885 3.35 13,399 1985 466,129.07 280,475 274,725 98,178 3.47 28,293 1986 382,192.72 227,350 222,689 83,065 3.59 23,138 1987 135,772.72 79,679 78,046 30,572 3.73 8,196 1989 256,023.22 146,007 143,014 61,805 4.02 15,374 1990 34,658.84 19,429 19,031 8,696 4.19 2,075 1991 43,065.53 23,723 23,237 11,215 4.36 2,572 1992 535,320.40 289,377 283,445 144,811 4.54 31,897 1993 1,444,796.92 765,326 749,637 406,201 4.73 85,878 1994 432,794.44 224,558 219,955 126,281 4.92 25,667 1995 280,723.14 142,286 139,369 85,210 5.13 16,610 1996 192,664.86 95,232 93,280 60,852 5.35 11,374 1997 1,257,917.21 605,239 592,832 413,502 5.58 74,104 1998 527,640.63 246,936 241,874 180,239 5.81 31,022 1999 511,189.77 231,933 227,178 181,774 6.06 29,996 2000 1,781,030.02 782,642 766,598 658,226 6.31 104,315 2001 279,660.94 118,576 116,145 107,584 6.58 16,350 2002 2,418,691.58 986,826 966,596 968,357 6.86 141,160 2003 53,470.07 20,960 20,530 22,246 7.14 3,116 2004 4,564,228.97 1,710,929 1,675,855 1,975,528 7.44 265,528 2005 3,339,003.18 1,192,505 1,168,059 1,503,144 7.75 193,954 2006 2,780,283.18 940,536 921,255 1,302,972 8.08 161,259 2007 2,887,577.50 920,721 901,846 1,408,216 8.42 167,247 2008 1,603,374.65 479,178 469,355 813,345 8.77 92,742 2009 1,147,040.88 319,208 312,664 604,969 9.13 66,262 2010 1,349,765.24 346,307 339,208 740,604 9.51 77,876 2011 7,960,741.03 1,855,999 1,817,951 4,550,642 9.92 458,734 2012 3,856,927.83 797,829 781,474 2,304,068 10.38 221,972 2013 2,941,233.16 522,692 511,977 1,841,010 10.89 169,055 2014 3,363,235.15 490,064 480,018 2,210,570 11.45 193,063 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1349 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP UTAH PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0.5 NET SALVAGE PERCENT.. +20 2015 2,179,741.90 239,144 234,242 1,509,552 12.08 124,963 2016 974,756.55 67,952 66,559 713,246 12.78 55,810 2017 5,375,867.39 132,074 129,366 4,171,328 13.57 307,393 56,117,944.93 15,778,434 15,454,979 29,439,377 3,253,769 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.0 5.80 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1350 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming ,'$+23523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1351 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP IDAHO PROPERTY ACCOUNT 360.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1993 1,422.19 572 690 732 35.85 20 1994 954,558.25 369,099 445,117 509,441 36.80 13,844 2008 66,347.44 10,483 12,642 53,705 50.52 1,063 2009 16,529.12 2,336 2,817 13,712 51.52 266 2010 24,526.13 3,062 3,693 20,833 52.51 397 2011 21,813.21 2,360 2,846 18,967 53.51 354 2012 45,526.83 4,166 5,024 40,503 54.51 743 2013 65,558.20 4,906 5,916 59,642 55.51 1,074 2014 30,169.27 1,760 2,122 28,047 56.50 496 2015 20,377.20 849 1,024 19,353 57.50 337 2016 66,349.13 1,659 2,001 64,348 58.50 1,100 1,313,176.97 401,252 483,892 829,285 19,694 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.1 1.50 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1352 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -5 1913 23.81 25 25 1919 91.99 93 97 1920 303.19 304 318 1922 66.85 66 70 1924 297.21 293 312 1942 83.16 75 87 1946 222.71 197 234 1947 63.54 56 67 1948 153.64 134 161 1952 896.15 755 911 30 12.88 2 1953 3,018.87 2,519 3,038 132 13.35 10 1954 2,725.52 2,252 2,716 146 13.84 11 1955 11,571.24 9,471 11,424 726 14.33 51 1956 598.90 485 585 44 14.85 3 1957 1,280.70 1,027 1,239 106 15.38 7 1958 4,094.49 3,246 3,915 384 15.92 24 1959 1,177.24 923 1,113 123 16.48 7 1961 22,912.06 17,533 21,148 2,910 17.63 165 1962 4,876.72 3,684 4,444 677 18.23 37 1963 10,521.65 7,846 9,464 1,584 18.84 84 1964 4,054.28 2,983 3,598 659 19.46 34 1965 1,354.77 983 1,186 237 20.10 12 1966 1,369.24 979 1,181 257 20.75 12 1967 12,784.47 9,002 10,858 2,566 21.41 120 1968 9,010.60 6,247 7,535 1,926 22.08 87 1969 6,592.49 4,498 5,425 1,497 22.76 66 1970 6,380.38 4,282 5,165 1,534 23.45 65 1971 1,247.62 823 993 317 24.16 13 1972 3,736.95 2,422 2,921 1,003 24.87 40 1973 842.50 536 647 238 25.59 9 1974 3,272.22 2,044 2,465 971 26.33 37 1975 48,366.95 29,635 35,745 15,040 27.07 556 1976 3,843.22 2,308 2,784 1,251 27.82 45 1977 10,941.83 6,437 7,764 3,725 28.58 130 1978 41,049.70 23,640 28,514 14,588 29.35 497 1979 33,284.05 18,748 22,613 12,335 30.13 409 1980 57,648.92 31,746 38,291 22,240 30.91 720 1981 27,906.15 15,007 18,101 11,200 31.71 353 1982 40,124.73 21,059 25,401 16,730 32.51 515 1984 887.22 442 533 399 34.14 12 1985 37,676.03 18,283 22,052 17,508 34.96 501 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1353 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 361 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R3 NET SALVAGE PERCENT.. -5 1988 38,180.59 16,967 20,465 19,625 37.49 523 1989 66,099.13 28,466 34,335 35,069 38.34 915 1990 6,901.04 2,875 3,468 3,778 39.21 96 1991 3,189.33 1,284 1,549 1,800 40.08 45 1992 29,620.84 11,508 13,881 17,221 40.95 421 1993 35,644.29 13,341 16,092 21,335 41.83 510 1995 116,944.55 40,389 48,716 74,076 43.62 1,698 1997 5,345.44 1,690 2,038 3,575 45.43 79 2000 20,742.40 5,636 6,798 14,982 48.18 311 2001 38,765.60 9,950 12,001 28,703 49.11 584 2002 16,492.89 3,983 4,804 12,514 50.05 250 2005 285.01 56 68 231 52.88 4 2006 5,201.87 939 1,133 4,329 53.83 80 2007 705,325.85 116,443 140,450 600,142 54.78 10,955 2008 1,568.75 235 283 1,364 55.74 24 2010 170,189.49 20,152 24,307 154,392 57.67 2,677 2011 470,648.67 48,356 58,325 435,856 58.64 7,433 2013 3,458.54 246 297 3,334 60.59 55 2014 129,260.17 7,182 8,663 127,060 61.56 2,064 2015 43,858.56 1,743 2,102 43,949 62.54 703 2016 1,649.62 39 47 1,685 63.52 27 2,326,726.59 584,568 704,962 1,738,101 34,088 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 51.0 1.47 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1354 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -15 1923 419.70 441 483 1926 412.32 427 474 1936 7,233.45 7,095 8,318 1937 2,815.47 2,744 3,238 1941 6,943.74 6,597 7,956 29 9.56 3 1942 44.52 42 51 1943 289.07 271 327 5 10.18 1945 396.37 366 441 15 10.82 1 1946 421.59 387 467 18 11.15 2 1948 2,085.88 1,883 2,271 128 11.83 11 1949 140.41 126 152 9 12.17 1 1951 26.86 24 29 2 12.89 1952 31,564.32 27,548 33,223 3,076 13.26 232 1953 28,645.58 24,773 29,876 3,066 13.64 225 1954 51,659.19 44,254 53,370 6,038 14.03 430 1955 44,221.78 37,522 45,251 5,604 14.42 389 1956 33,143.16 27,837 33,571 4,544 14.83 306 1957 152,148.25 126,488 152,544 22,426 15.24 1,472 1958 118,935.13 97,831 117,984 18,791 15.66 1,200 1959 55,889.69 45,458 54,822 9,451 16.10 587 1960 57,745.53 46,437 56,003 10,404 16.54 629 1961 148,638.80 118,131 142,465 28,470 16.99 1,676 1962 209,254.94 164,294 198,138 42,505 17.45 2,436 1963 19,236.22 14,914 17,986 4,136 17.92 231 1964 40,077.82 30,670 36,988 9,101 18.40 495 1965 57,182.58 43,187 52,083 13,677 18.88 724 1966 202,727.57 150,989 182,092 51,045 19.38 2,634 1967 412,473.29 302,802 365,177 109,167 19.89 5,489 1968 365,776.49 264,547 319,042 101,601 20.41 4,978 1969 120,952.49 86,163 103,912 35,183 20.93 1,681 1970 32,140.21 22,533 27,175 9,786 21.47 456 1971 94,734.30 65,327 78,784 30,160 22.02 1,370 1972 40,533.06 27,485 33,147 13,466 22.57 597 1973 59,346.18 39,546 47,692 20,556 23.13 889 1974 203,042.23 132,882 160,255 73,244 23.70 3,090 1975 872,856.43 560,473 675,927 327,858 24.29 13,498 1976 995,009.77 626,643 755,727 388,534 24.88 15,616 1977 630,447.45 389,268 469,455 255,560 25.47 10,034 1978 547,593.43 331,126 399,336 230,396 26.08 8,834 1979 283,255.23 167,670 202,209 123,535 26.69 4,629 1980 108,158.42 62,598 75,493 48,889 27.32 1,789 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1355 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 362 STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -15 1981 606,526.68 343,047 413,712 283,794 27.95 10,154 1982 269,329.66 148,726 179,363 130,366 28.59 4,560 1983 74,681.10 40,241 48,530 37,353 29.23 1,278 1984 38,507.57 20,218 24,383 19,901 29.89 666 1985 171,283.57 87,566 105,604 91,372 30.55 2,991 1986 390,893.69 194,443 234,497 215,031 31.21 6,890 1987 70,893.84 34,256 41,313 40,215 31.89 1,261 1988 138,990.89 65,186 78,614 81,226 32.57 2,494 1989 226,852.99 103,118 124,360 136,521 33.26 4,105 1990 134,293.32 59,108 71,284 83,153 33.95 2,449 1991 723,312.75 307,770 371,169 460,641 34.65 13,294 1992 400,613.36 164,513 198,402 262,303 35.36 7,418 1993 444,508.90 175,940 212,182 299,003 36.07 8,290 1994 274,822.83 104,640 126,195 189,851 36.79 5,160 1995 2,477,731.31 906,106 1,092,758 1,756,633 37.51 46,831 1996 344,880.25 120,860 145,756 250,856 38.24 6,560 1997 409,732.04 137,244 165,515 305,677 38.98 7,842 1998 189,294.56 60,517 72,983 144,706 39.71 3,644 1999 112,884.42 34,318 41,387 88,430 40.46 2,186 2000 922,049.02 265,863 320,629 739,727 41.21 17,950 2001 984,764.70 268,500 323,809 808,670 41.96 19,272 2002 836,469.29 214,772 259,014 702,926 42.72 16,454 2003 702,976.92 169,324 204,204 604,219 43.48 13,896 2004 462,097.46 103,965 125,381 406,031 44.24 9,178 2005 492,788.95 102,937 124,141 442,566 45.01 9,833 2006 740,798.11 142,654 172,040 679,878 45.79 14,848 2007 5,387,007.81 949,517 1,145,111 5,049,948 46.57 108,438 2008 609,749.48 97,532 117,623 583,589 47.35 12,325 2009 733,128.36 105,160 126,822 716,276 48.14 14,879 2010 1,348,838.29 171,186 206,449 1,344,715 48.93 27,482 2011 707,848.81 78,147 94,245 719,781 49.72 14,477 2012 209,722.07 19,644 23,691 217,489 50.52 4,305 2013 911,281.50 69,931 84,336 963,638 51.33 18,773 2014 250,031.09 14,952 18,032 269,504 52.14 5,169 2015 2,313,190.29 99,144 119,567 2,540,602 52.95 47,981 2016 338,047.42 8,693 10,484 378,271 53.77 7,035 2017 4,439,187.18 38,033 45,867 5,059,198 54.59 92,676 35,928,629.40 10,127,570 12,213,386 29,104,538 679,678 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.8 1.89 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1356 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -90 1918 43.02 81 82 1919 215.42 403 409 1920 316.66 587 602 1921 306.48 562 582 1922 610.54 1,109 1,160 1923 866.96 1,560 1,647 1924 826.81 1,473 1,571 1925 1,251.91 2,208 2,379 1926 1,309.87 2,288 2,489 1927 979.68 1,694 1,861 1928 1,853.03 3,174 3,521 1929 2,424.60 4,113 4,607 1930 4,044.90 6,795 7,685 1931 3,302.45 5,495 6,275 1932 787.62 1,298 1,496 1933 637.07 1,040 1,210 1934 1,166.68 1,887 2,217 1935 1,639.88 2,627 3,116 1936 2,986.46 4,739 5,674 1937 3,412.23 5,363 6,468 15 8.64 2 1938 2,559.84 3,984 4,805 59 9.04 7 1939 4,350.40 6,707 8,089 177 9.43 19 1940 5,327.33 8,132 9,808 314 9.83 32 1941 6,710.76 10,142 12,232 518 10.23 51 1942 4,013.44 6,006 7,244 382 10.62 36 1943 4,665.16 6,910 8,334 530 11.02 48 1944 6,025.65 8,834 10,654 795 11.42 70 1945 6,433.82 9,334 11,257 967 11.82 82 1946 16,577.34 23,799 28,703 2,794 12.22 229 1947 20,480.90 29,092 35,087 3,827 12.62 303 1948 32,112.26 45,125 54,423 6,590 13.02 506 1949 23,962.73 33,300 40,162 5,367 13.43 400 1950 22,169.16 30,462 36,739 5,382 13.84 389 1951 33,470.32 45,469 54,838 8,756 14.25 614 1952 30,178.19 40,515 48,864 8,475 14.67 578 1953 46,929.06 62,255 75,083 14,082 15.09 933 1954 39,185.37 51,357 61,940 12,512 15.51 807 1955 45,293.51 58,640 70,723 15,335 15.93 963 1956 54,794.07 70,044 84,477 19,632 16.36 1,200 1957 59,777.06 75,415 90,955 22,621 16.80 1,346 1958 73,422.97 91,431 110,271 29,233 17.23 1,697 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1357 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -90 1959 79,912.99 98,176 118,406 33,429 17.67 1,892 1960 106,474.97 128,988 155,567 46,735 18.12 2,579 1961 106,980.23 127,771 154,100 49,162 18.57 2,647 1962 97,557.14 114,848 138,514 46,845 19.02 2,463 1963 199,672.22 231,572 279,290 100,087 19.48 5,138 1964 153,248.00 175,052 211,123 80,048 19.94 4,014 1965 127,656.31 143,588 173,176 69,371 20.40 3,401 1966 156,629.68 173,380 209,107 88,489 20.87 4,240 1967 127,660.41 138,984 167,623 74,932 21.35 3,510 1968 151,439.84 162,110 195,514 92,222 21.83 4,225 1969 158,079.81 166,335 200,610 99,742 22.31 4,471 1970 171,180.43 176,932 213,391 111,852 22.80 4,906 1971 186,428.04 189,221 228,212 126,001 23.29 5,410 1972 212,612.23 211,758 255,393 148,570 23.79 6,245 1973 289,075.92 282,312 340,485 208,759 24.30 8,591 1974 304,646.99 291,730 351,844 226,985 24.80 9,153 1975 382,990.03 359,183 433,196 294,485 25.32 11,631 1976 423,678.99 389,132 469,317 335,673 25.83 12,995 1977 552,369.82 496,415 598,706 450,797 26.35 17,108 1978 687,063.15 603,626 728,009 577,411 26.88 21,481 1979 670,986.62 575,988 694,676 580,199 27.41 21,167 1980 725,108.72 607,844 733,096 644,611 27.94 23,071 1981 764,714.65 625,353 754,213 698,745 28.48 24,535 1982 1,529,539.82 1,219,410 1,470,682 1,435,444 29.02 49,464 1983 823,845.04 639,584 771,377 793,929 29.57 26,849 1984 1,262,455.08 953,709 1,150,230 1,248,435 30.12 41,449 1985 1,427,219.15 1,047,807 1,263,718 1,447,998 30.68 47,197 1986 1,731,505.29 1,234,355 1,488,706 1,801,154 31.24 57,655 1987 920,062.80 636,315 767,434 980,685 31.80 30,839 1988 760,263.76 509,620 614,632 829,869 32.36 25,645 1989 679,450.92 440,733 531,551 759,406 32.93 23,061 1990 937,799.14 587,644 708,734 1,073,084 33.51 32,023 1991 795,132.44 481,023 580,143 930,609 34.08 27,307 1992 1,181,027.34 688,444 830,305 1,413,647 34.66 40,786 1993 1,441,176.76 808,327 974,891 1,763,345 35.24 50,038 1994 1,598,654.57 861,419 1,038,923 1,998,521 35.82 55,793 1995 2,166,486.60 1,118,817 1,349,361 2,766,964 36.41 75,995 1996 2,411,834.37 1,191,446 1,436,955 3,145,530 37.00 85,014 1997 2,704,646.08 1,275,457 1,538,278 3,600,550 37.59 95,785 1998 1,641,333.27 737,221 889,133 2,229,400 38.18 58,392 1999 1,299,938.93 554,736 669,045 1,800,839 38.77 46,449 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1358 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 364 POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -90 2000 2,113,948.45 854,712 1,030,834 2,985,668 39.36 75,855 2001 1,409,978.79 537,935 648,782 2,030,178 39.96 50,805 2002 1,881,150.12 674,806 813,857 2,760,328 40.56 68,055 2003 2,168,594.78 728,474 878,583 3,241,747 41.16 78,760 2004 2,599,552.49 813,972 981,699 3,957,451 41.76 94,767 2005 3,253,030.35 944,420 1,139,027 5,041,731 42.36 119,021 2006 2,342,946.45 626,785 755,940 3,695,658 42.96 86,026 2007 2,765,567.58 676,790 816,250 4,438,328 43.56 101,890 2008 2,878,105.44 637,615 769,002 4,699,398 44.17 106,393 2009 3,766,586.82 747,140 901,096 6,255,419 44.78 139,692 2010 4,149,237.87 728,440 878,542 7,005,010 45.38 154,363 2011 3,953,199.79 602,389 726,517 6,784,563 45.99 147,523 2012 4,645,304.27 598,408 721,716 8,104,362 46.61 173,876 2013 3,036,330.79 320,758 386,854 5,382,175 47.22 113,981 2014 4,258,093.41 351,122 423,474 7,666,903 47.83 160,295 2015 4,304,294.26 253,523 305,764 7,872,395 48.45 162,485 2016 3,428,975.08 121,180 146,151 6,368,902 49.07 129,792 2017 2,732,529.73 32,189 38,821 5,152,985 49.69 103,703 88,403,386.63 32,472,472 39,160,314 128,806,120 3,152,208 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.9 3.57 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1359 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 54-R0.5 NET SALVAGE PERCENT.. -35 1914 53.71 70 73 1915 120.83 155 163 1916 316.56 403 427 1917 374.97 472 506 1918 329.75 412 445 1919 676.28 837 913 1920 714.20 876 964 1921 567.94 690 767 1922 1,001.48 1,206 1,352 1923 1,298.31 1,550 1,753 1924 1,157.74 1,370 1,563 1925 1,733.18 2,033 2,340 1926 1,730.22 2,011 2,336 1927 1,256.66 1,448 1,696 1928 2,243.00 2,562 3,028 1929 3,006.68 3,404 4,059 1930 4,845.66 5,438 6,542 1931 3,745.44 4,166 5,024 32 9.51 3 1932 940.88 1,037 1,251 19 9.90 2 1933 722.88 790 953 23 10.30 2 1934 1,249.85 1,353 1,632 55 10.70 5 1935 1,728.87 1,855 2,237 97 11.09 9 1936 3,111.16 3,306 3,987 213 11.49 19 1937 5,006.85 5,272 6,358 401 11.88 34 1938 3,627.75 3,784 4,564 333 12.28 27 1939 5,523.30 5,706 6,882 574 12.68 45 1940 5,582.52 5,711 6,888 648 13.08 50 1941 7,684.43 7,784 9,388 986 13.48 73 1942 3,452.28 3,462 4,175 486 13.89 35 1943 3,876.76 3,849 4,642 592 14.29 41 1944 4,819.09 4,735 5,711 795 14.70 54 1945 5,582.93 5,428 6,546 991 15.11 66 1946 15,863.59 15,257 18,401 3,015 15.53 194 1947 24,127.54 22,957 27,687 4,885 15.94 306 1948 29,706.93 27,954 33,714 6,390 16.36 391 1949 23,369.67 21,746 26,227 5,322 16.78 317 1950 20,982.05 19,298 23,274 5,052 17.21 294 1951 31,310.93 28,461 34,325 7,945 17.64 450 1952 23,443.32 21,058 25,397 6,251 18.07 346 1953 46,715.17 41,448 49,988 13,077 18.51 706 1954 40,995.74 35,922 43,323 12,021 18.95 634 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1360 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 54-R0.5 NET SALVAGE PERCENT.. -35 1955 45,823.22 39,649 47,818 14,043 19.39 724 1956 53,226.64 45,455 54,820 17,036 19.84 859 1957 57,120.40 48,138 58,056 19,057 20.29 939 1958 76,843.40 63,896 77,061 26,678 20.74 1,286 1959 67,003.04 54,943 66,263 24,191 21.20 1,141 1960 91,528.52 74,001 89,248 34,316 21.66 1,584 1961 115,216.43 91,799 110,713 44,829 22.13 2,026 1962 91,221.83 71,609 86,363 36,786 22.60 1,628 1963 173,241.99 133,915 161,507 72,370 23.08 3,136 1964 130,428.34 99,255 119,705 56,373 23.56 2,393 1965 106,242.48 79,575 95,971 47,456 24.04 1,974 1966 91,164.12 67,165 81,004 42,068 24.53 1,715 1967 161,205.28 116,794 140,858 76,769 25.02 3,068 1968 141,156.27 100,504 121,212 69,349 25.52 2,717 1969 140,114.46 98,010 118,204 70,951 26.02 2,727 1970 155,735.00 106,990 129,034 81,208 26.52 3,062 1971 153,479.07 103,482 124,803 82,394 27.03 3,048 1972 188,601.36 124,711 150,406 104,206 27.55 3,782 1973 259,857.59 168,518 203,239 147,569 28.06 5,259 1974 293,078.11 186,180 224,540 171,115 28.59 5,985 1975 456,084.63 283,801 342,275 273,439 29.11 9,393 1976 461,632.95 281,134 339,058 284,146 29.64 9,587 1977 617,529.53 367,738 443,506 390,159 30.18 12,928 1978 719,644.52 418,832 505,128 466,392 30.72 15,182 1979 649,182.40 369,059 445,099 431,297 31.26 13,797 1980 644,811.91 357,713 431,416 439,080 31.81 13,803 1981 676,135.14 365,788 441,154 471,628 32.36 14,574 1982 1,272,119.85 670,733 808,930 908,432 32.91 27,604 1983 648,936.14 333,071 401,696 474,368 33.47 14,173 1984 1,127,907.41 563,100 679,120 843,555 34.03 24,789 1985 1,149,356.81 557,718 672,630 879,002 34.59 25,412 1986 1,289,959.77 607,573 732,757 1,008,689 35.16 28,689 1987 737,570.55 336,882 406,293 589,427 35.73 16,497 1988 559,508.75 247,584 298,596 456,741 36.30 12,582 1989 553,201.84 236,773 285,557 461,265 36.88 12,507 1990 756,630.77 313,054 377,555 643,897 37.45 17,194 1991 631,034.47 251,787 303,665 548,232 38.04 14,412 1992 1,107,965.74 426,006 513,780 981,974 38.62 25,427 1993 1,392,201.81 515,107 621,239 1,258,233 39.20 32,098 1994 1,646,726.62 585,004 705,537 1,517,544 39.79 38,139 1995 1,010,675.37 344,132 415,036 949,376 40.38 23,511 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1361 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 54-R0.5 NET SALVAGE PERCENT.. -35 1996 1,050,342.62 342,154 412,651 1,005,312 40.97 24,538 1997 1,020,252.16 317,298 382,674 994,666 41.56 23,933 1998 696,199.48 206,076 248,536 691,333 42.16 16,398 1999 725,750.57 204,114 246,169 733,594 42.75 17,160 2000 717,499.59 191,032 230,392 738,232 43.35 17,030 2001 377,342.99 94,807 114,341 395,072 43.95 8,989 2002 1,341,547.54 316,941 382,243 1,428,846 44.55 32,073 2003 783,204.14 173,285 208,988 848,338 45.15 18,789 2004 787,996.79 162,527 196,014 867,782 45.75 18,968 2005 842,574.60 161,146 194,348 943,128 46.35 20,348 2006 759,540.86 133,874 161,457 863,923 46.95 18,401 2007 647,219.41 104,203 125,673 748,073 47.56 15,729 2008 1,005,703.86 146,835 177,089 1,180,611 48.16 24,514 2009 851,583.61 111,342 134,283 1,015,355 48.77 20,819 2010 788,852.68 91,117 109,891 955,060 49.38 19,341 2011 393,335.55 39,432 47,556 483,447 49.99 9,671 2012 685,484.02 58,263 70,267 855,136 50.60 16,900 2013 505,238.18 35,113 42,348 639,724 51.22 12,490 2014 609,536.35 33,071 39,885 782,989 51.83 15,107 2015 871,692.07 33,774 40,733 1,136,051 52.45 21,660 2016 783,621.82 18,217 21,970 1,035,919 53.07 19,520 2017 1,219,205.77 9,448 11,395 1,634,533 53.69 30,444 38,499,426.29 13,608,523 16,411,256 35,562,969 878,276 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.5 2.28 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1362 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1912 22.37 31 31 1915 2.65 4 4 1916 4.28 6 6 1917 4.32 6 6 1918 0.71 1 1 1919 2.15 3 3 1920 1.06 1 1 1921 3.16 4 4 1922 6.17 8 9 1923 12.27 16 17 1924 33.53 43 47 1925 10.79 14 15 1926 4.83 6 7 1927 3.51 4 5 1928 19.52 25 27 1929 14.50 18 20 1930 47.57 59 67 1931 27.60 34 39 1932 4.47 6 6 1933 1.34 2 2 1934 1.07 1 1 1935 3.52 4 5 1936 12.06 15 17 1937 38.57 46 54 1938 25.03 30 35 1939 17.43 21 24 1940 4.88 6 7 1941 1.98 2 2 1 10.01 1942 1.55 2 2 1943 14.54 17 20 1944 14.76 17 21 1945 2.23 3 3 1946 55.28 62 75 2 11.76 1948 288.49 320 386 18 12.52 1 1949 183.79 202 244 13 12.91 1 1950 791.57 862 1,040 68 13.31 5 1951 180.14 195 235 17 13.71 1 1952 337.37 361 435 37 14.13 3 1953 271.00 287 346 33 14.56 2 1954 711.51 747 901 95 14.99 6 1955 2,115.81 2,200 2,653 309 15.44 20 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1363 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1956 979.05 1,007 1,214 157 15.90 10 1957 1,185.28 1,207 1,456 203 16.36 12 1958 1,184.28 1,193 1,439 219 16.84 13 1959 349.41 348 420 69 17.32 4 1960 1,867.25 1,838 2,217 397 17.82 22 1961 1,231.37 1,198 1,445 279 18.32 15 1962 2,178.35 2,092 2,523 527 18.84 28 1963 3,253.46 3,085 3,720 835 19.36 43 1964 7,523.68 7,040 8,490 2,043 19.90 103 1965 4,603.25 4,249 5,124 1,321 20.44 65 1966 4,836.60 4,401 5,307 1,464 21.00 70 1967 6,093.13 5,465 6,591 1,939 21.56 90 1968 4,609.52 4,072 4,911 1,542 22.14 70 1969 10,749.99 9,351 11,277 3,773 22.72 166 1970 13,489.64 11,548 13,926 4,959 23.31 213 1971 29,270.01 24,641 29,716 11,262 23.92 471 1972 47,836.60 39,591 47,745 19,226 24.53 784 1973 35,964.77 29,245 35,268 15,083 25.15 600 1974 60,748.49 48,505 58,495 26,553 25.78 1,030 1975 62,714.18 49,153 59,277 28,523 26.41 1,080 1976 67,568.29 51,933 62,629 31,967 27.06 1,181 1977 98,893.12 74,510 89,857 48,593 27.71 1,754 1978 119,734.79 88,340 106,535 61,094 28.38 2,153 1979 135,740.65 98,027 118,217 71,820 29.05 2,472 1980 89,156.48 62,971 75,941 48,878 29.73 1,644 1981 96,184.60 66,387 80,060 54,598 30.42 1,795 1982 120,833.79 81,454 98,231 70,936 31.11 2,280 1983 96,617.10 63,551 76,640 58,624 31.81 1,843 1984 147,426.27 94,530 114,000 92,397 32.52 2,841 1985 153,297.64 95,719 115,434 99,183 33.24 2,984 1986 145,634.61 88,453 106,671 97,217 33.97 2,862 1987 87,112.69 51,426 62,018 59,940 34.70 1,727 1988 71,713.97 41,097 49,562 50,838 35.44 1,434 1989 81,694.34 45,386 54,734 59,638 36.19 1,648 1990 100,888.72 54,284 65,465 75,779 36.94 2,051 1991 134,124.33 69,790 84,164 103,610 37.70 2,748 1992 243,968.20 122,560 147,803 193,752 38.47 5,036 1993 245,174.27 118,704 143,153 200,091 39.25 5,098 1994 275,175.31 128,221 154,630 230,615 40.03 5,761 1995 342,700.55 153,448 185,053 294,728 40.81 7,222 1996 624,799.62 268,102 323,322 551,397 41.61 13,252 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1364 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 366 UNDERGROUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1997 492,704.76 202,225 243,877 445,910 42.41 10,514 1998 393,423.90 154,129 185,875 364,918 43.21 8,445 1999 132,134.54 49,268 59,416 125,572 44.02 2,853 2000 124,599.67 44,076 53,154 121,286 44.84 2,705 2001 115,364.80 38,574 46,519 114,992 45.67 2,518 2002 173,499.10 54,694 65,959 176,940 46.49 3,806 2003 236,037.29 69,782 84,155 246,297 47.33 5,204 2004 312,011.73 86,127 103,866 332,950 48.17 6,912 2005 241,335.81 61,888 74,635 263,235 49.01 5,371 2006 230,489.16 54,479 65,700 256,985 49.87 5,153 2007 466,606.45 101,038 121,848 531,401 50.72 10,477 2008 316,567.06 62,193 75,003 368,191 51.58 7,138 2009 280,448.13 49,404 59,580 333,047 52.45 6,350 2010 290,569.41 45,289 54,617 352,180 53.32 6,605 2011 197,406.51 26,717 32,220 244,149 54.20 4,505 2012 586,536.41 67,334 81,202 739,949 55.08 13,434 2013 240,565.85 22,676 27,346 309,446 55.96 5,530 2014 242,208.64 17,802 21,469 317,623 56.85 5,587 2015 348,908.18 18,318 22,091 466,380 57.75 8,076 2016 337,150.10 10,700 12,904 459,106 58.64 7,829 2017 342,826.46 3,600 4,341 475,616 59.55 7,987 9,885,800.99 3,414,126 4,117,280 9,722,841 211,713 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.9 2.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1365 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -15 1927 0.09 1928 1.18 1 1 1929 1.56 2 2 1930 6.92 7 8 1931 6.42 7 7 1932 1.35 1 1 1 6.38 1933 0.52 1 1 1934 0.52 1 1 1935 1.98 2 2 1936 15.62 16 18 1937 26.25 26 30 1938 14.52 15 17 1939 15.31 15 18 1940 31.81 32 37 1941 7.36 7 8 1942 10.96 11 13 1943 25.72 25 30 1944 6.78 7 8 1945 0.99 1 1 1946 35.30 34 41 1947 36.42 35 42 1948 227.56 215 259 3 10.62 1949 158.15 149 180 2 10.95 1950 238.79 223 269 6 11.30 1 1951 283.17 262 316 10 11.66 1 1952 310.53 286 345 12 12.03 1 1953 861.37 786 948 43 12.42 3 1954 1,769.95 1,601 1,931 104 12.82 8 1955 2,318.16 2,078 2,506 160 13.23 12 1956 6,073.97 5,395 6,506 479 13.66 35 1957 4,609.73 4,055 4,890 411 14.11 29 1958 5,346.04 4,655 5,614 534 14.57 37 1959 3,315.62 2,857 3,445 368 15.04 24 1960 4,953.89 4,222 5,092 605 15.53 39 1961 7,284.20 6,139 7,403 974 16.03 61 1962 3,433.82 2,860 3,449 500 16.55 30 1963 3,813.83 3,137 3,783 603 17.08 35 1964 15,321.50 12,445 15,008 2,612 17.62 148 1965 12,666.64 10,153 12,244 2,323 18.18 128 1966 9,583.02 7,577 9,138 1,882 18.75 100 1967 11,637.55 9,069 10,937 2,446 19.34 126 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1366 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -15 1968 16,349.11 12,556 15,142 3,659 19.93 184 1969 14,922.61 11,286 13,610 3,551 20.54 173 1970 43,429.32 32,330 38,989 10,955 21.16 518 1971 54,052.06 39,585 47,738 14,422 21.79 662 1972 95,290.55 68,600 82,729 26,855 22.44 1,197 1973 90,067.11 63,718 76,841 26,736 23.09 1,158 1974 145,019.87 100,731 121,477 45,296 23.76 1,906 1975 185,993.65 126,802 152,918 60,975 24.43 2,496 1976 197,065.68 131,783 158,924 67,702 25.11 2,696 1977 372,249.17 243,937 294,177 133,910 25.81 5,188 1978 457,902.23 293,925 354,460 172,128 26.51 6,493 1979 469,945.15 295,170 355,962 184,475 27.23 6,775 1980 451,377.46 277,279 334,386 184,698 27.95 6,608 1981 519,241.81 311,701 375,897 221,231 28.68 7,714 1982 630,426.06 369,506 445,608 279,382 29.42 9,496 1983 426,016.07 243,573 293,738 196,180 30.17 6,502 1984 639,130.68 356,233 429,601 305,399 30.92 9,877 1985 826,176.27 448,287 540,614 409,489 31.69 12,922 1986 778,082.97 410,711 495,299 399,496 32.46 12,307 1987 462,999.12 237,472 286,381 246,068 33.24 7,403 1988 386,529.87 192,397 232,022 212,487 34.03 6,244 1989 466,035.03 224,918 271,241 264,699 34.82 7,602 1990 518,800.82 242,330 292,239 304,382 35.63 8,543 1991 590,815.35 266,795 321,743 357,695 36.44 9,816 1992 1,094,833.84 477,397 575,719 683,340 37.25 18,345 1993 1,100,094.00 462,182 557,371 707,737 38.08 18,586 1994 1,127,364.59 455,709 549,565 746,904 38.91 19,196 1995 380,751.31 147,854 178,305 259,559 39.74 6,531 1996 1,462,734.21 544,174 656,250 1,025,894 40.59 25,275 1997 1,019,645.36 362,718 437,422 735,170 41.44 17,741 1998 787,463.81 267,147 322,167 583,416 42.30 13,792 1999 341,184.37 110,124 132,805 259,557 43.16 6,014 2000 391,346.02 119,789 144,460 305,588 44.03 6,940 2001 554,305.04 160,427 193,468 443,983 44.90 9,888 2002 565,533.75 154,136 185,881 464,483 45.78 10,146 2003 673,758.44 172,142 207,595 567,227 46.67 12,154 2004 864,400.87 206,099 248,546 745,515 47.56 15,675 2005 550,111.08 121,781 146,862 485,766 48.45 10,026 2006 716,779.36 146,313 176,447 647,849 49.35 13,128 2007 1,378,386.63 257,317 310,313 1,274,832 50.26 25,365 2008 968,268.91 163,875 197,626 915,883 51.17 17,899 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1367 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -15 2009 566,809.03 86,042 103,763 548,067 52.08 10,524 2010 453,578.16 60,857 73,391 448,224 53.00 8,457 2011 579,459.39 67,524 81,431 584,947 53.92 10,848 2012 540,859.76 53,385 64,380 557,609 54.85 10,166 2013 549,569.12 44,556 53,732 578,272 55.77 10,369 2014 516,516.30 32,569 39,277 554,717 56.71 9,782 2015 599,287.70 27,105 32,687 656,494 57.64 11,390 2016 361,764.91 9,847 11,875 404,155 58.58 6,899 2017 672,744.93 6,058 7,306 766,351 59.53 12,873 27,749,923.98 9,797,162 11,814,929 20,097,484 473,307 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.5 1.71 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1368 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -10 1945 235.51 221 259 1946 1,162.79 1,080 1,279 1947 1,145.34 1,055 1,260 1948 1,623.11 1,482 1,785 1949 3,249.95 2,941 3,547 28 8.33 3 1950 5,270.32 4,727 5,701 96 8.68 11 1951 9,691.15 8,610 10,383 277 9.04 31 1952 14,451.13 12,714 15,333 563 9.41 60 1953 64,397.35 56,097 67,651 3,186 9.78 326 1954 42,195.55 36,382 43,875 2,540 10.16 250 1955 23,023.83 19,647 23,693 1,633 10.54 155 1956 18,819.28 15,887 19,159 1,542 10.93 141 1957 52,112.22 43,517 52,480 4,843 11.32 428 1958 41,975.44 34,659 41,797 4,376 11.72 373 1959 693,450.29 565,925 682,481 80,314 12.13 6,621 1960 108,514.59 87,518 105,543 13,823 12.54 1,102 1961 51,581.90 41,095 49,559 7,181 12.96 554 1962 144,971.75 114,071 137,565 21,904 13.38 1,637 1963 13,780.86 10,705 12,910 2,249 13.81 163 1964 8,246.05 6,321 7,623 1,448 14.25 102 1965 24,786.24 18,743 22,603 4,662 14.69 317 1966 4,969.70 3,705 4,468 999 15.15 66 1967 27,856.27 20,472 24,688 5,954 15.60 382 1968 83,821.83 60,679 73,176 19,028 16.07 1,184 1969 50,144.73 35,748 43,111 12,048 16.54 728 1970 102,205.27 71,713 86,483 25,943 17.02 1,524 1971 36,000.61 24,856 29,975 9,626 17.50 550 1972 22,634.70 15,363 18,527 6,371 18.00 354 1973 67,973.44 45,340 54,678 20,093 18.50 1,086 1974 202,697.87 132,784 160,132 62,836 19.01 3,305 1975 413,366.72 265,856 320,611 134,092 19.52 6,869 1976 768,015.58 484,604 584,411 260,406 20.04 12,994 1977 630,522.17 390,025 470,353 223,221 20.57 10,852 1978 693,644.95 420,304 506,868 256,141 21.11 12,134 1979 361,054.20 214,129 258,230 138,930 21.66 6,414 1980 400,486.63 232,360 280,216 160,319 22.21 7,218 1981 620,214.65 351,713 424,150 258,086 22.77 11,334 1982 1,890,430.42 1,046,807 1,262,403 817,070 23.34 35,007 1983 2,313,892.89 1,250,446 1,507,983 1,037,299 23.91 43,383 1984 3,046,754.77 1,605,134 1,935,721 1,415,709 24.49 57,808 1985 3,184,430.27 1,633,670 1,970,134 1,532,739 25.08 61,114 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1369 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 368 LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-R1 NET SALVAGE PERCENT.. -10 1986 5,362,922.32 2,676,002 3,227,140 2,672,075 25.68 104,053 1987 1,323,481.88 641,803 773,986 681,844 26.28 25,945 1988 898,964.40 423,104 510,245 478,616 26.89 17,799 1989 1,102,260.13 502,794 606,347 606,139 27.51 22,033 1990 2,606,749.88 1,151,242 1,388,347 1,479,078 28.13 52,580 1991 2,558,078.91 1,092,041 1,316,953 1,496,934 28.76 52,049 1992 2,000,182.41 824,371 994,155 1,206,046 29.39 41,036 1993 1,205,028.96 478,597 577,167 748,365 30.03 24,921 1994 2,239,157.98 855,253 1,031,397 1,431,677 30.68 46,665 1995 1,129,989.66 414,412 499,763 743,226 31.33 23,723 1996 1,823,127.62 640,879 772,872 1,232,568 31.98 38,542 1997 1,208,120.76 406,029 489,653 839,280 32.64 25,713 1998 745,964.89 239,013 288,239 532,322 33.31 15,981 1999 1,423,897.67 434,222 523,653 1,042,634 33.97 30,693 2000 1,731,489.09 500,482 603,559 1,301,079 34.65 37,549 2001 1,615,121.62 441,511 532,443 1,244,191 35.32 35,226 2002 1,510,360.65 388,833 468,915 1,192,482 36.00 33,124 2003 1,973,197.85 476,581 574,736 1,595,782 36.68 43,506 2004 2,151,274.90 484,852 584,710 1,781,692 37.37 47,677 2005 2,328,676.05 487,231 587,579 1,973,965 38.06 51,865 2006 1,812,632.01 349,988 422,070 1,571,825 38.75 40,563 2007 2,942,115.85 519,884 626,957 2,609,370 39.45 66,144 2008 3,025,132.16 484,971 584,854 2,742,791 40.15 68,314 2009 2,720,135.13 391,523 472,159 2,519,990 40.85 61,689 2010 1,909,587.66 243,117 293,188 1,807,358 41.56 43,488 2011 1,803,444.51 199,649 240,768 1,743,021 42.27 41,235 2012 2,381,828.29 224,090 270,243 2,349,768 42.98 54,671 2013 2,452,397.55 189,401 228,409 2,469,228 43.70 56,504 2014 2,432,898.24 146,334 176,473 2,499,715 44.43 56,262 2015 2,653,333.15 114,266 137,800 2,780,866 45.16 61,578 2016 2,068,240.64 53,737 64,804 2,210,261 45.89 48,164 2017 2,680,998.70 23,209 27,989 2,921,110 46.63 62,644 82,066,593.84 25,888,526 31,220,377 59,052,876 1,718,516 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.4 2.09 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1370 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 369 SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -30 1945 29.17 34 38 1946 81.98 96 107 1947 252.88 295 329 1948 414.15 481 538 1949 526.00 607 684 1950 853.85 980 1,110 1951 1,220.59 1,392 1,587 1952 1,496.25 1,695 1,945 1953 2,661.17 2,996 3,460 1954 3,390.02 3,790 4,407 1955 4,800.83 5,329 6,241 1956 6,322.60 6,964 8,219 1957 7,203.08 7,871 9,364 1958 8,522.84 9,234 11,080 1959 10,984.19 11,797 14,228 51 9.56 5 1960 15,327.16 16,310 19,671 254 9.98 25 1961 17,225.01 18,154 21,895 498 10.41 48 1962 22,881.94 23,873 28,792 955 10.86 88 1963 43,717.75 45,125 54,423 2,410 11.33 213 1964 28,889.85 29,485 35,560 1,997 11.82 169 1965 33,658.55 33,947 40,942 2,814 12.33 228 1966 40,371.34 40,221 48,509 3,974 12.85 309 1967 51,008.32 50,167 60,504 5,807 13.39 434 1968 56,224.34 54,567 65,811 7,281 13.94 522 1969 67,675.71 64,768 78,113 9,865 14.51 680 1970 79,958.67 75,408 90,946 13,000 15.10 861 1971 94,639.97 87,889 105,999 17,033 15.71 1,084 1972 119,674.41 109,412 131,956 23,621 16.32 1,447 1973 149,535.92 134,453 162,157 32,240 16.96 1,901 1974 173,094.65 152,975 184,496 40,527 17.61 2,301 1975 205,401.28 178,322 215,065 51,957 18.27 2,844 1976 237,190.77 202,165 243,821 64,527 18.94 3,407 1977 292,748.32 244,743 295,172 85,401 19.63 4,351 1978 327,923.18 268,723 324,093 102,207 20.33 5,027 1979 331,611.02 266,179 321,025 110,069 21.04 5,231 1980 299,385.12 235,147 283,599 105,602 21.77 4,851 1981 266,728.33 204,896 247,115 99,632 22.50 4,428 1982 453,283.28 340,167 410,258 179,010 23.25 7,699 1983 268,335.15 196,551 237,050 111,786 24.01 4,656 1984 292,427.42 208,949 252,003 128,153 24.77 5,174 1985 196,880.74 137,046 165,284 90,661 25.55 3,548 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1371 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 369 SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -30 1986 324,167.45 219,597 264,845 156,573 26.34 5,944 1987 238,036.75 156,751 189,050 120,398 27.14 4,436 1988 226,021.35 144,563 174,350 119,478 27.94 4,276 1989 200,361.30 124,267 149,872 110,598 28.76 3,846 1990 219,951.73 132,103 159,323 126,614 29.59 4,279 1991 375,358.78 218,077 263,012 224,954 30.42 7,395 1992 462,649.38 259,607 313,099 288,345 31.26 9,224 1993 965,332.12 522,277 629,892 625,040 32.11 19,466 1994 1,032,323.88 537,547 648,309 693,712 32.97 21,041 1995 472,277.04 236,209 284,880 329,080 33.84 9,725 1996 1,381,385.10 662,166 798,605 997,196 34.72 28,721 1997 473,548.71 217,145 261,888 353,725 35.60 9,936 1998 299,524.22 131,046 158,048 231,333 36.49 6,340 1999 2,077,865.31 864,878 1,043,086 1,658,139 37.39 44,347 2000 367,632.71 145,116 175,017 302,906 38.30 7,909 2001 478,927.44 178,744 215,574 407,032 39.21 10,381 2002 1,359,630.82 477,867 576,332 1,191,188 40.13 29,683 2003 1,748,182.82 576,000 694,685 1,577,953 41.06 38,430 2004 1,897,570.07 583,531 703,768 1,763,073 41.99 41,988 2005 2,014,601.27 574,736 693,160 1,925,822 42.93 44,860 2006 1,841,183.52 484,356 584,158 1,809,381 43.87 41,244 2007 1,954,571.58 470,761 567,761 1,973,182 44.81 44,034 2008 1,797,840.77 392,228 473,047 1,864,146 45.77 40,729 2009 1,315,016.61 257,368 310,399 1,399,123 46.72 29,947 2010 1,206,980.86 208,546 251,517 1,317,558 47.69 27,628 2011 1,466,302.84 220,070 265,415 1,640,779 48.65 33,726 2012 1,320,139.94 167,877 202,468 1,513,714 49.62 30,506 2013 1,608,044.65 167,613 202,150 1,888,308 50.59 37,326 2014 1,652,887.65 133,996 161,606 1,987,148 51.57 38,533 2015 1,907,056.71 110,893 133,742 2,345,432 52.54 44,641 2016 1,955,294.96 68,402 82,496 2,459,387 53.52 45,953 2017 1,678,716.91 19,445 23,452 2,158,880 54.51 39,605 40,533,943.05 13,136,985 15,842,602 36,851,524 867,630 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.5 2.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1372 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 1967 4,252.19 4,380 4,380 1969 407.59 420 420 1970 1,973.58 2,033 2,033 1971 644.11 663 663 1972 1,502.44 1,548 1,548 1973 3,179.17 3,275 3,275 1974 9,531.10 9,817 9,817 1975 10,340.49 10,651 10,651 1976 15,604.10 16,072 16,072 1977 21,992.06 22,652 22,652 1978 28,690.56 29,551 29,551 1979 20,807.61 21,432 21,432 1980 27,866.62 28,315 28,703 1981 37,127.37 37,457 38,241 1982 73,930.31 74,054 76,148 1983 110,634.34 110,079 113,953 1984 54,987.93 54,315 56,638 1985 80,176.71 78,577 82,582 1986 490,526.09 476,696 505,242 1987 357,737.25 344,703 368,469 1988 335,733.62 320,389 345,806 1989 208,914.65 197,430 215,182 1990 150,350.39 140,536 154,861 1991 211,898.16 195,775 218,255 1992 418,751.71 381,929 431,314 1993 377,839.69 339,750 389,175 1994 53,111.29 47,019 54,705 1995 101,855.41 88,650 104,911 1996 138,369.77 118,150 142,521 1997 896,861.70 750,099 923,768 1998 346,753.01 283,046 357,156 1999 54,346.42 43,186 55,259 718 4.57 157 2000 329,948.59 254,376 325,490 14,357 5.03 2,854 2001 1,775,730.17 1,321,454 1,690,882 138,120 5.55 24,886 2002 115,473.17 82,602 105,694 13,243 6.11 2,167 2003 305,671.23 208,897 267,297 47,544 6.73 7,064 2004 501,251.00 325,262 416,193 100,096 7.40 13,526 2005 544,923.25 332,834 425,882 135,389 8.14 16,633 2006 245,539.25 139,983 179,117 73,788 8.93 8,263 2007 306,005.41 161,217 206,287 108,899 9.77 11,146 2008 488,304.96 234,880 300,544 202,410 10.66 18,988 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1373 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 370 METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S3 NET SALVAGE PERCENT.. -3 2009 353,680.99 153,367 196,243 168,048 11.58 14,512 2010 515,751.03 198,146 253,540 277,684 12.54 22,144 2011 733,114.80 244,655 313,051 442,057 13.52 32,697 2012 608,915.18 172,162 220,292 406,891 14.51 28,042 2013 558,596.90 129,455 165,646 409,709 15.50 26,433 2014 935,515.81 168,627 215,769 747,812 16.50 45,322 2015 988,259.02 127,238 162,808 855,099 17.50 48,863 2016 723,370.82 55,880 71,502 673,570 18.50 36,409 2017 881,954.50 22,710 29,059 879,354 19.50 45,095 15,558,703.52 8,566,394 10,330,679 5,694,786 405,201 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.1 2.60 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1374 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 NET SALVAGE PERCENT.. -45 1963 501.99 508 613 115 7.56 15 1964 778.70 780 941 188 7.74 24 1965 733.68 726 876 188 7.93 24 1966 646.32 633 763 174 8.11 21 1967 513.02 497 599 145 8.30 17 1968 552.17 528 637 164 8.50 19 1969 784.82 742 895 243 8.69 28 1970 1,461.40 1,366 1,647 472 8.89 53 1971 2,814.78 2,597 3,132 949 9.09 104 1972 5,592.76 5,093 6,142 1,968 9.30 212 1973 7,046.85 6,335 7,640 2,578 9.50 271 1974 4,249.82 3,766 4,542 1,620 9.72 167 1975 4,005.85 3,501 4,222 1,586 9.93 160 1976 4,271.96 3,679 4,437 1,757 10.15 173 1977 3,812.76 3,235 3,901 1,628 10.37 157 1978 4,361.70 3,643 4,393 1,931 10.60 182 1979 3,487.63 2,866 3,456 1,601 10.83 148 1980 1,876.86 1,517 1,829 892 11.06 81 1981 1,216.01 966 1,165 598 11.30 53 1982 3,781.60 2,952 3,560 1,923 11.54 167 1983 1,859.15 1,426 1,720 976 11.78 83 1984 2,308.72 1,735 2,092 1,256 12.04 104 1985 2,907.22 2,143 2,584 1,631 12.29 133 1986 4,818.75 3,480 4,197 2,790 12.55 222 1987 5,505.90 3,893 4,695 3,289 12.81 257 1988 5,536.43 3,828 4,616 3,412 13.08 261 1989 5,672.26 3,829 4,618 3,607 13.36 270 1990 6,921.49 4,560 5,499 4,537 13.64 333 1991 6,890.31 4,428 5,340 4,651 13.92 334 1992 8,649.97 5,413 6,528 6,014 14.21 423 1993 19,511.73 11,871 14,315 13,977 14.51 963 1994 9,162.02 5,415 6,530 6,755 14.81 456 1995 2,400.51 1,376 1,659 1,822 15.12 121 1996 3,726.62 2,068 2,494 2,910 15.43 189 1997 6,964.47 3,736 4,506 5,592 15.75 355 1998 1,591.37 823 992 1,315 16.08 82 1999 837.17 417 503 711 16.41 43 2000 1,226.96 587 708 1,071 16.75 64 2001 2,567.67 1,177 1,419 2,304 17.10 135 2002 4,206.37 1,842 2,222 3,877 17.45 222 2003 234.21 98 118 222 17.81 12 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1375 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 371 INSTALLATIONS ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L0 NET SALVAGE PERCENT.. -45 2004 1,831.05 724 873 1,782 18.18 98 2005 1,919.99 717 865 1,919 18.56 103 2006 574.96 202 244 590 18.94 31 2008 1,482.58 452 545 1,605 19.74 81 2009 656.77 184 222 730 20.16 36 2010 3,784.68 966 1,164 4,324 20.60 210 2012 360.38 72 87 436 21.55 20 2013 1,020.97 174 210 1,270 22.06 58 2017 1,793.01 44 53 2,547 24.58 104 169,414.37 113,610 137,008 108,643 7,879 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.8 4.65 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1376 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 1967 0.08 1968 82.85 98 99 1969 161.79 188 194 1970 315.67 360 379 1971 377.40 422 453 1972 793.38 871 952 1973 860.75 927 1,033 1974 1,769.85 1,869 2,124 1975 1,735.61 1,799 2,083 1976 1,835.43 1,866 2,203 1977 2,280.94 2,275 2,737 1978 3,369.10 3,296 3,981 62 4.62 13 1979 5,362.87 5,146 6,215 220 5.01 44 1980 4,610.62 4,335 5,236 297 5.41 55 1981 5,513.27 5,078 6,133 483 5.81 83 1982 15,812.70 14,262 17,225 1,750 6.21 282 1983 14,141.23 12,483 15,076 1,893 6.61 286 1984 17,869.89 15,422 18,626 2,818 7.02 401 1985 25,136.01 21,187 25,588 4,575 7.44 615 1986 33,444.10 27,515 33,231 6,902 7.86 878 1987 10,036.71 8,050 9,722 2,322 8.29 280 1988 9,749.44 7,614 9,196 2,503 8.73 287 1989 6,614.91 5,026 6,070 1,868 9.17 204 1990 15,231.19 11,244 13,580 4,697 9.62 488 1991 13,305.69 9,529 11,508 4,459 10.08 442 1992 19,779.44 13,710 16,558 7,177 10.56 680 1993 29,744.29 19,945 24,088 11,605 11.03 1,052 1994 39,661.37 25,662 30,993 16,601 11.52 1,441 1995 3,789.69 2,361 2,851 1,697 12.02 141 1996 13,928.71 8,337 10,069 6,645 12.53 530 1997 42,952.79 24,638 29,756 21,787 13.05 1,670 1998 11,309.33 6,205 7,494 6,077 13.57 448 1999 20,709.09 10,825 13,074 11,777 14.11 835 2000 12,894.74 6,406 7,737 7,737 14.65 528 2001 6,512.29 3,063 3,699 4,116 15.20 271 2002 10,644.82 4,721 5,702 7,072 15.76 449 2003 37,304.74 15,543 18,771 25,995 16.32 1,593 2004 25,113.62 9,764 11,792 18,344 16.90 1,085 2005 18,062.21 6,528 7,884 13,791 17.47 789 2006 13,570.27 4,521 5,460 10,824 18.06 599 2007 27,435.66 8,362 10,099 22,824 18.65 1,224 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1377 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 373 STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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 2008 18,861.30 5,215 6,298 16,336 19.24 849 2009 14,120.70 3,504 4,232 12,713 19.83 641 2010 18,131.34 3,977 4,803 16,955 20.43 830 2011 4,594.00 875 1,057 4,456 21.03 212 2012 25,318.63 4,096 4,947 25,435 21.63 1,176 2013 17,859.56 2,366 2,857 18,574 22.24 835 2014 32,938.47 3,415 4,124 35,402 22.84 1,550 2015 17,032.84 1,259 1,521 18,918 23.46 806 2016 33,553.26 1,498 1,809 38,455 24.07 1,598 2017 14,967.35 223 269 17,692 24.69 717 721,201.99 357,881 431,588 433,854 26,907 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.1 3.73 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1378 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 389.2 LAND RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. 0 1959 30.88 24 24 7 12.83 1 1963 342.54 257 259 84 14.93 6 1966 98.66 71 72 27 16.66 2 1967 1,415.92 1,008 1,017 399 17.27 23 1972 675.80 445 449 227 20.51 11 1987 2,303.84 1,081 1,091 1,213 31.86 38 4,867.64 2,886 2,912 1,956 81 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.1 1.66 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1379 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -10 1937 1,095.47 1,101 1,111 94 5.19 18 1944 4,085.40 3,963 3,998 496 7.09 70 1947 16,150.62 15,397 15,534 2,232 8.00 279 1951 14,021.68 13,013 13,129 2,295 9.38 245 1954 22,506.85 20,400 20,581 4,177 10.56 396 1955 8,032.89 7,219 7,283 1,553 10.98 141 1958 148.05 129 130 33 12.34 3 1960 62,178.86 53,201 53,674 14,723 13.33 1,105 1961 3,847.47 3,255 3,284 948 13.85 68 1963 22,137.51 18,292 18,455 5,896 14.93 395 1964 246.86 201 203 69 15.49 4 1966 12,717.23 10,105 10,195 3,794 16.66 228 1967 5,342.40 4,185 4,222 1,655 17.27 96 1968 106,839.71 82,482 83,216 34,308 17.89 1,918 1970 16,215.15 12,135 12,243 5,594 19.18 292 1971 463.01 341 344 165 19.84 8 1972 57,166.26 41,388 41,756 21,127 20.51 1,030 1973 540.86 385 388 207 21.19 10 1974 57,643.34 40,275 40,633 22,775 21.89 1,040 1975 15,605.70 10,700 10,795 6,371 22.60 282 1976 16,482.91 11,084 11,183 6,948 23.32 298 1977 347,137.56 228,794 230,829 151,022 24.05 6,280 1978 106,112.77 68,497 69,106 47,618 24.79 1,921 1979 123,122.46 77,807 78,499 56,936 25.53 2,230 1980 6,470.46 3,999 4,035 3,083 26.29 117 1981 665,677.48 402,003 405,579 326,666 27.06 12,072 1982 20,543.98 12,113 12,221 10,377 27.84 373 1983 2,959.98 1,702 1,717 1,539 28.63 54 1984 627,648.29 351,883 355,013 335,400 29.42 11,400 1985 294,266.02 160,607 162,036 161,657 30.23 5,348 1986 3,469,876.17 1,842,286 1,858,673 1,958,191 31.04 63,086 1987 61,547.77 31,752 32,034 35,669 31.86 1,120 1988 166,565.79 83,397 84,139 99,083 32.69 3,031 1989 280,358.49 136,054 137,264 171,130 33.53 5,104 1990 226,741.30 106,500 107,447 141,968 34.38 4,129 1991 271,087.37 123,104 124,199 173,997 35.23 4,939 1992 1,131,706.60 496,084 500,497 744,380 36.09 20,626 1993 48,969.21 20,685 20,869 32,997 36.96 893 1994 37,454.29 15,216 15,351 25,849 37.84 683 1995 8,499.93 3,316 3,346 6,004 38.72 155 1996 22,589.88 8,444 8,519 16,330 39.61 412 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1380 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -10 1997 116,052.72 41,467 41,836 85,822 40.51 2,119 1998 321,135.90 109,447 110,421 242,828 41.41 5,864 1999 73,108.04 23,697 23,908 56,511 42.32 1,335 2001 25,283.43 7,342 7,407 20,405 44.16 462 2002 95,643.56 26,162 26,395 78,813 45.08 1,748 2003 169,965.03 43,562 43,949 143,013 46.02 3,108 2004 105,359.57 25,188 25,412 90,484 46.96 1,927 2005 211,750.03 46,974 47,392 185,533 47.90 3,873 2006 126,802.16 25,920 26,151 113,331 48.85 2,320 2007 513,606.16 96,044 96,898 468,069 49.80 9,399 2008 269,629.29 45,726 46,133 250,459 50.75 4,935 2009 1,134,191.61 172,382 173,915 1,073,696 51.71 20,764 2010 73,275.92 9,834 9,921 70,683 52.68 1,342 2011 324,893.61 37,883 38,220 319,163 53.64 5,950 2012 86,590.85 8,541 8,617 86,633 54.62 1,586 2013 192,260.89 15,544 15,682 195,805 55.59 3,522 2014 308,351.33 19,446 19,619 319,567 56.56 5,650 2015 203,465.42 9,176 9,258 214,554 57.54 3,729 2016 107,334.44 2,913 2,939 115,129 58.52 1,967 2017 286,528.60 2,575 2,598 312,583 59.51 5,253 13,108,032.59 5,293,317 5,340,401 9,078,435 238,752 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.0 1.82 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1381 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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, 2017 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 1990 4,412.21 3,971 3,971 1997 34,061.33 27,330 27,574 3,081 1.41 2,185 1998 87,942.67 68,981 69,597 9,551 1.67 5,719 1999 17,632.43 13,501 13,621 2,248 1.94 1,159 2000 96,230.72 71,818 72,459 14,149 2.22 6,373 2001 138,591.42 100,553 101,450 23,282 2.52 9,239 2002 35,323.78 24,871 25,093 6,698 2.83 2,367 2003 172,381.99 117,312 118,359 36,785 3.17 11,604 2004 137,026.52 89,742 90,543 32,781 3.54 9,260 2005 219,729.80 137,821 139,051 58,706 3.94 14,900 2006 73,779.37 44,081 44,474 21,927 4.37 5,018 2007 92,895.26 52,478 52,946 30,660 4.84 6,335 2008 176,114.78 93,151 93,983 64,520 5.36 12,037 2009 118,011.05 57,762 58,278 47,932 5.93 8,083 2010 63,579.21 28,390 28,643 28,578 6.55 4,363 2011 211,212.52 84,226 84,978 105,113 7.24 14,518 2012 75,437.68 26,217 26,451 41,443 7.98 5,193 2013 71,129.97 20,781 20,967 43,050 8.78 4,903 2014 136,871.27 31,743 32,026 91,158 9.65 9,446 2015 410,839.22 69,399 70,018 299,737 10.56 28,384 2016 100,061.74 10,322 10,414 79,642 11.51 6,919 2017 292,500.24 10,125 10,216 253,034 12.50 20,243 2,765,765.18 1,184,575 1,195,112 1,294,077 188,248 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.9 6.81 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1382 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S1 NET SALVAGE PERCENT.. +10 1977 52,455.22 47,210 47,210 1985 51,820.62 44,203 44,611 2,028 0.94 2,028 1986 61,618.35 51,698 52,175 3,282 1.22 2,690 1994 14,223.88 10,170 10,264 2,537 3.70 686 2000 90,661.79 54,442 54,944 26,652 5.99 4,449 2002 440,883.07 245,132 247,393 149,402 6.88 21,715 2004 202,734.80 102,888 103,837 78,624 7.85 10,016 2005 606,161.37 291,867 294,559 250,986 8.37 29,986 2006 358,393.43 162,709 164,210 158,344 8.92 17,752 2007 80,553.30 34,195 34,510 37,988 9.51 3,995 2008 175,482.95 69,141 69,779 88,156 10.12 8,711 2009 140,479.14 50,784 51,252 75,179 10.77 6,980 2010 96,506.16 31,557 31,848 55,008 11.46 4,800 2011 7,240.57 2,103 2,122 4,395 12.19 361 2012 52,797.08 13,305 13,428 34,089 12.96 2,630 2013 91,472.12 19,300 19,478 62,847 13.78 4,561 2014 165,491.78 27,720 27,976 120,967 14.65 8,257 2015 276,195.40 33,697 34,008 214,568 15.56 13,790 2016 94,006.65 6,956 7,020 77,586 16.52 4,696 2017 1,044,988.23 26,127 26,368 914,121 17.50 52,235 4,104,165.91 1,325,204 1,336,992 2,356,757 200,338 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.8 4.88 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1383 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 392.09 TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S1 NET SALVAGE PERCENT.. +15 1960 2,733.91 2,094 2,113 211 3.46 61 1970 13,139.75 9,066 9,147 2,022 6.59 307 1971 1,546.46 1,055 1,064 250 6.92 36 1975 12,760.81 8,265 8,339 2,508 8.33 301 1976 20,212.88 12,915 13,030 4,151 8.69 478 1977 17,430.44 10,981 11,079 3,737 9.06 412 1978 6,764.12 4,199 4,236 1,514 9.44 160 1979 16,639.18 10,171 10,261 3,882 9.83 395 1980 24,460.36 14,720 14,851 5,940 10.22 581 1982 21,193.23 12,337 12,447 5,567 11.03 505 1983 19,587.07 11,202 11,302 5,347 11.45 467 1984 8,218.11 4,616 4,657 2,328 11.87 196 1985 38,660.18 21,304 21,493 11,368 12.31 923 1987 5,374.39 2,844 2,869 1,699 13.21 129 1988 20,374.28 10,554 10,648 6,670 13.67 488 1990 9,530.55 4,712 4,754 3,347 14.64 229 1991 18,586.56 8,965 9,045 6,754 15.14 446 1992 17,294.91 8,127 8,199 6,502 15.65 415 1993 10,041.67 4,590 4,631 3,904 16.18 241 1994 30,937.00 13,734 13,856 12,440 16.72 744 1995 6,989.57 3,008 3,035 2,906 17.28 168 1997 21,100.40 8,491 8,566 9,369 18.43 508 2000 29,415.51 10,501 10,594 14,409 20.30 710 2002 866.25 281 283 453 21.64 21 2003 14,980.40 4,606 4,647 8,086 22.34 362 2004 36,642.52 10,625 10,720 20,426 23.06 886 2005 15,488.10 4,209 4,246 8,919 23.81 375 2006 307,486.91 77,886 78,579 182,785 24.57 7,439 2007 34,398.31 8,053 8,125 21,114 25.36 833 2008 21,015.20 4,501 4,541 13,322 26.18 509 2009 5,062.08 982 991 3,312 27.01 123 2011 161,685.84 24,503 24,721 112,712 28.76 3,919 2013 27,898.79 2,981 3,007 20,707 30.60 677 2015 59,541.90 3,586 3,618 46,993 32.52 1,445 2016 6,283.25 227 229 5,112 33.51 153 2017 195,212.52 2,371 2,392 163,539 34.50 4,740 1,259,553.41 343,262 346,315 724,305 30,382 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 23.8 2.41 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1384 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 396.03 LIGHT POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-S2 NET SALVAGE PERCENT.. +10 1997 85,663.84 77,097 77,097 2002 72,716.32 62,027 62,618 2,827 0.47 2,827 2007 91,000.03 66,066 66,696 15,204 1.74 8,738 2008 87,095.61 60,183 60,757 17,629 2.09 8,435 2011 867,218.97 478,702 483,264 297,233 3.48 85,412 2012 132,627.80 64,987 65,606 53,759 4.10 13,112 2014 575,221.18 193,847 195,695 322,004 5.63 57,194 2015 555,250.76 136,590 137,892 361,834 6.54 55,326 2017 314,322.46 15,717 15,867 267,023 8.50 31,414 2,781,116.97 1,155,216 1,165,492 1,337,513 262,458 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.1 9.44 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1385 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming PACIFICORP IDAHO PROPERTY ACCOUNT 396.07 HEAVY POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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-L1 NET SALVAGE PERCENT.. +10 1973 34,406.83 27,113 27,354 3,612 2.24 1,612 1979 26,508.21 19,404 19,577 4,280 3.36 1,274 1985 41,678.45 27,904 28,152 9,359 4.61 2,030 1986 37,079.75 24,398 24,615 8,757 4.84 1,809 1987 143,944.69 93,060 93,888 35,662 5.07 7,034 1991 77,061.83 46,122 46,532 22,824 6.03 3,785 1993 244,317.41 139,871 141,115 78,771 6.55 12,026 1994 91,787.27 51,309 51,765 30,844 6.82 4,523 1998 210,907.94 105,770 106,711 83,106 7.97 10,427 1999 171,244.77 83,311 84,052 70,068 8.27 8,473 2000 375,473.20 176,661 178,232 159,694 8.59 18,591 2001 112,287.66 51,035 51,489 49,570 8.91 5,563 2002 709,103.16 310,232 312,991 325,202 9.25 35,157 2004 47,670.85 19,211 19,382 23,522 9.94 2,366 2005 662,733.30 254,820 257,087 339,373 10.31 32,917 2006 820,597.98 300,341 303,012 435,526 10.68 40,780 2007 702,353.18 243,365 245,530 386,588 11.07 34,922 2008 364,671.33 118,882 119,939 208,265 11.48 18,142 2009 29,770.58 9,050 9,131 17,663 11.92 1,482 2011 802,311.79 202,587 204,389 517,692 12.95 39,976 2012 222,038.13 49,293 49,731 150,103 13.56 11,070 2013 527,021.16 99,341 100,225 374,094 14.23 26,289 2014 328,959.34 49,836 50,279 245,784 14.97 16,418 2015 339,217.87 37,823 38,160 267,136 15.77 16,940 2017 690,033.30 16,215 16,359 604,671 17.53 34,493 7,813,179.98 2,556,954 2,579,697 4,452,165 388,099 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.5 4.97 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1386 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming $5,=21$&2/25$'2$1'0217$1$ 3523(57< BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1387 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � liannettFleming PACIFICORP ARIZONA, COLORADO AND MONTANA PROPERTY ACCOUNT 390 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017 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.. -5 1971 15,641.78 12,135 14,804 1,620 11.75 138 1982 153,312.17 98,161 119,747 41,231 17.56 2,348 1984 28,811.61 17,627 21,503 8,749 18.78 466 1989 10,985.60 5,885 7,179 4,356 22.04 198 1990 18,330.21 9,525 11,620 7,627 22.73 336 1994 141,430.93 64,120 78,220 70,282 25.57 2,749 1995 5,020.82 2,191 2,673 2,599 26.30 99 2002 929.79 288 351 625 31.71 20 2006 4,218.79 986 1,203 3,227 34.98 92 2013 6,719.14 630 768 6,287 40.98 153 385,400.84 211,548 258,068 146,603 6,599 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.2 1.71 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1388 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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, 2017 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 17-R2.5 NET SALVAGE PERCENT.. +5 1981 3,690.00 3,506 3,506 1982 7,628.00 7,247 7,247 1983 5,460.00 5,187 5,187 1984 5,109.00 4,854 4,854 1985 16,183.00 15,374 15,374 1986 30,845.00 29,199 29,303 1988 6,145.00 5,652 5,838 1989 5,985.00 5,415 5,686 1991 7,432.00 6,516 7,060 1992 15,247.08 13,190 14,485 1993 6,751.59 5,758 6,414 1997 3,156.09 2,513 2,998 1999 85,154.75 64,575 80,897 2000 9,544.64 7,019 9,067 2001 7,138.75 5,066 6,676 106 4.30 25 2002 13,085.09 8,914 11,748 683 4.81 142 2003 35,710.69 23,209 30,587 3,338 5.37 622 2005 10,313.01 5,988 7,892 1,905 6.61 288 2006 51,580.38 27,960 36,849 12,152 7.30 1,665 2007 71,492.45 35,916 47,334 20,584 8.01 2,570 2008 89,731.86 41,319 54,454 30,791 8.76 3,515 2009 9,883.65 4,126 5,438 3,951 9.53 415 2010 7,969.07 2,970 3,914 3,657 10.33 354 2011 8,552.93 2,791 3,678 4,447 11.16 398 2012 18,267.73 5,094 6,713 10,641 12.01 886 2013 14,733.03 3,392 4,470 9,526 12.88 740 2014 6,023.80 1,087 1,433 4,290 13.77 312 2015 17,656.53 2,299 3,030 13,744 14.67 937 2017 46,339.72 1,217 1,604 42,419 16.53 2,566 616,809.84 347,353 423,736 162,233 15,435 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10.5 2.50 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1389 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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, 2017 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 19-R2 NET SALVAGE PERCENT.. +15 1978 1,977.00 1,680 1,680 1987 12,699.00 10,061 10,794 1988 2,470.00 1,925 2,100 1989 9,302.00 7,129 7,907 1991 39,843.00 29,482 33,867 1993 10,482.79 7,466 8,910 2000 40,739.47 23,693 30,402 4,227 6.00 704 2001 9,428.97 5,256 6,744 1,271 6.54 194 2002 33,646.63 17,897 22,965 5,635 7.11 793 2005 517.39 232 298 142 8.99 16 2006 4,994.24 2,085 2,675 1,570 9.67 162 2008 10,164.54 3,588 4,604 4,036 11.11 363 2010 55,994.48 15,957 20,476 27,119 12.63 2,147 2013 59,007.84 10,401 13,347 36,810 15.06 2,444 2015 28,113.68 2,792 3,583 20,314 16.78 1,211 319,381.03 139,644 170,352 101,122 8,034 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.6 2.52 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1390 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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, 2017 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-S1.5 NET SALVAGE PERCENT.. 0 1990 6,977.00 5,236 6,388 589 6.24 94 2008 1,583.46 557 679 904 16.20 56 8,560.46 5,793 7,067 1,493 150 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10.0 1.75 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1391 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming 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, 2017 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-R2.5 NET SALVAGE PERCENT.. +10 1973 999.00 881 899 1978 103,079.00 86,092 92,771 1980 16,463.00 13,489 14,817 1981 82,178.00 66,683 73,960 1982 83,905.00 67,389 75,514 1984 7,807.00 6,138 7,026 1985 30,370.00 23,605 27,333 1986 73,606.00 56,521 66,245 1987 137,162.00 103,941 123,446 1990 4,251.00 3,071 3,826 1991 22,418.00 15,883 20,176 1993 56,659.78 38,327 48,826 2,168 6.21 349 1994 10,290.09 6,779 8,636 625 6.70 93 1999 19,471.73 10,760 13,708 3,817 9.65 396 2000 191,724.14 101,322 129,078 43,474 10.32 4,213 2001 339,089.31 170,657 217,406 87,774 11.02 7,965 2002 31,596.91 15,083 19,215 9,222 11.74 786 2003 7,862.10 3,544 4,515 2,561 12.48 205 2005 131,524.16 52,036 66,290 52,082 14.01 3,717 2006 72,955.40 26,763 34,094 31,566 14.81 2,131 2007 22,276.68 7,522 9,583 10,466 15.62 670 2008 418,828.34 128,765 164,038 212,908 16.46 12,935 2009 53,121.69 14,725 18,759 29,051 17.30 1,679 2010 51,873.10 12,773 16,272 30,414 18.16 1,675 2011 58,178.41 12,483 15,903 36,458 19.04 1,915 2012 4,835.20 883 1,125 3,227 19.93 162 2013 290,871.02 43,666 55,627 206,157 20.83 9,897 2014 18,834.99 2,210 2,815 14,136 21.74 650 2015 47,993.96 4,043 5,151 38,044 22.66 1,679 2,390,225.01 1,096,034 1,337,054 814,149 51,117 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 15.9 2.14 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU,; Rocky Mountain Powe Exhibit No. 2 Page 1392 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � 6annettF/eming $33(1',; BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1393 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( 67 ( $ 0 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 &+ 2 / / $ * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &+ 2 / / $ 8 1 , 7 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / & + 2 / / $ 8 1 , 7 &2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / & 2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &5 $ , * * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &5 $ , * 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / & 5 $ , * 8 1 , 7 &5 $ , * 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 72 7 $ / & 5 $ , * 8 1 , 7 &5 $ , * & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / & 5 $ , * & 2 0 0 2 1 72 7 $ / & 5 $ , * * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1394 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( '$ 9 ( - 2 + 1 6 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 & 2 0 0 2 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 & 2 0 0 2 1 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1395 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( *$ ' 6 % < * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 *$ ' 6 % < 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / * $ ' 6 % < 8 1 , 7 *$ ' 6 % < 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / * $ ' 6 % < 8 1 , 7 *$ ' 6 % < 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / * $ ' 6 % < 8 1 , 7 *$ ' 6 % < & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / * $ ' 6 % < & 2 0 0 2 1 72 7 $ / * $ ' 6 % < * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +$ < ' ( 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +$ < ' ( 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + $ < ' ( 1 8 1 , 7 +$ < ' ( 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + $ < ' ( 1 8 1 , 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1396 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( +$ < ' ( 1 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + $ < ' ( 1 & 2 0 0 2 1 72 7 $ / + $ < ' ( 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 +8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 72 7 $ / + 8 1 7 ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1397 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( +8 1 7 , 1 * 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 , 1 * 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 , 1 * 7 2 1 8 1 , 7 +8 1 7 , 1 * 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 , 1 * 7 2 1 8 1 , 7 +8 1 7 , 1 * 7 2 1 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / + 8 1 7 , 1 * 7 2 1 & 2 0 0 2 1 72 7 $ / + 8 1 7 , 1 * 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 -, 0 % 5 , ' * ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1398 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 & 2 0 0 2 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / - , 0 % 5 , ' * ( 5 & 2 0 0 2 1 72 7 $ / - , 0 % 5 , ' * ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 1$ 8 * + 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 1$ 8 * + 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / 1 $ 8 * + 7 2 1 8 1 , 7 1$ 8 * + 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / 1 $ 8 * + 7 2 1 8 1 , 7 1$ 8 * + 7 2 1 & 2 0 0 2 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / 1 $ 8 * + 7 2 1 & 2 0 0 2 1 72 7 $ / 1 $ 8 * + 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1399 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( :< 2 ' $ . * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 :< 2 ' $ . 3 / $ 1 7 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / : < 2 ' $ . * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 %/ 8 1 ' ( / / * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 6 7 ( $ 0 ) , ( / ' / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 6 7 ( $ 0 ) , ( / ' %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 / 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / & 2 0 0 2 1 72 7 $ / % / 8 1 ' ( / / * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 72 7 $ / ' ( 3 5 ( & , $ % / ( 6 7 ( $ 0 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1400 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( : $ 7 ( 5 5 , * + 7 6 '$ 9 ( - 2 + 1 6 7 2 1 *$ ' 6 % < +8 1 7 ( 5 +8 1 7 , 1 * 7 2 1 -,0 % 5 , ' * ( 5 1$ 8 * + 7 2 1 :< 2 ' $ . 72 7 $ / : $ 7 ( 5 5 , * + 7 6 72 7 $ / 6 7 ( $ 0 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 +< ' 5 $ 8 / , & 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 $6 + 7 2 1 6 7 $ 1 7 + 2 1 < / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / $ 6 + 7 2 1 6 7 $ 1 7 + 2 1 < %( $ 5 5 , 9 ( 5 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / % ( $ 5 5 , 9 ( 5 %( 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / % ( 1 ' %,* ) 2 5 . 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / % , * ) 2 5 . BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1401 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( &8 7 / ( 5 : $ 7 ( 5 5 , * + 7 6 6 4 8 $ 5 ( : $ 7 ( 5 5 , * + 7 6 6 4 8 $ 5 ( ) / 2 2 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / & 8 7 / ( 5 ($ * / ( 3 2 , 1 7 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / ( $ * / ( 3 2 , 1 7 *5 $ 1 , 7 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / * 5 $ 1 , 7 ( /$ 6 7 & + $ 1 & ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / / $ 6 7 & + $ 1 & ( /, ) 7 2 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( : $ 7 ( 5 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / / , ) 7 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1402 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( 0( 5 : , 1 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( ) , 6 + : , / ' / , ) ( 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 0 ( 5 : , 1 12 5 7 + 8 0 3 4 8 $ 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 1 2 5 7 + 8 0 3 4 8 $ 3$ 5 , 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / 3 $ 5 , 6 3,2 1 ( ( 5 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( : $ 7 ( 5 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 3 , 2 1 ( ( 5 35 2 6 3 ( & 7 $ 1 ' / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( ) / 2 2 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 3 5 2 6 3 ( & 7 $ 1 ' 35 2 6 3 ( & 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 3 5 2 6 3 ( & 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1403 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( 6$ 1 7 $ & / $ 5 $ 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 6 $ 1 7 $ & / $ 5 $ 67 $ , 5 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 6 7 $ , 5 6 6: , ) 7 / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( ) , 6 + : , / ' / , ) ( 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / 6 : , ) 7 9,9 $ 1 $ 8 * + 7 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / 9 , 9 $ 1 $ 8 * + 7 2 1 :$ / / 2 : $ ) $ / / 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / : $ / / 2 : $ ) $ / / 6 :( % ( 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / : ( % ( 5 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1404 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( <$ / ( / $ 1 ' 5 , * + 7 6 6 4 8 $ 5 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 5 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 / 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 6 72 7 $ / < $ / ( +< ' 5 2 ' ( & 2 0 0 , 6 6 , 2 1 , 1 * 5 ( 6 ( 5 9 ( D 72 7 $ / + < ' 5 $ 8 / , & 3 5 2 ' 8 & 7 , 2 1 27 + ( 5 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 &+ ( + $ / , 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 5 3 5 , 0 ( 0 2 9 ( 5 6 / * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / & + ( + $ / , 6 &8 5 5 $ 1 7 & 5 ( ( . 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 5 3 5 , 0 ( 0 2 9 ( 5 6 / * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / & 8 5 5 $ 1 7 & 5 ( ( . +( 5 0 , 6 7 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 5 3 5 , 0 ( 0 2 9 ( 5 6 / * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / + ( 5 0 , 6 7 2 1 /$ . ( 6 , ' ( 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 3 5 , 0 ( 0 2 9 ( 5 6 / * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / / $ . ( 6 , ' ( 8 1 , 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1405 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( /$ . ( 6 , ' ( 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 5 3 5 , 0 ( 0 2 9 ( 5 6 / * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / / $ . ( 6 , ' ( 8 1 , 7 *$ ' % 6 < 3 ( $ . ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 5 3 5 , 0 ( 0 2 9 ( 5 6 6 * ( 1 ( 5 $ 7 2 5 6 5 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 72 7 $ / * $ ' % 6 < 3 ( $ . ( 5 8 1 , 7 '8 1 / $ 3 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / ' 8 1 / $ 3 : , 1 ' )2 2 7 ( & 5 ( ( . : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 72 7 $ / ) 2 2 7 ( & 5 ( ( . : , 1 ' */ ( 1 5 2 & . : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / * / ( 1 5 2 & . : , 1 ' *2 2 ' 1 2 ( + , / / 6 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / * 2 2 ' 1 2 ( + , / / 6 : , 1 ' +, * + 3 / $ , 1 6 0 & ) $ ' ' ( 1 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / + , * + 3 / $ , 1 6 0 & ) $ ' ' ( 1 : , 1 ' BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1406 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( /( $ 1 , 1 * - 8 1 , 3 ( 5 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / / ( $ 1 , 1 * - 8 1 , 3 ( 5 : , 1 ' 0$ 5 ( 1 * 2 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / 0 $ 5 ( 1 * 2 : , 1 ' 6( 9 ( 1 0 , / ( + , / / : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / 6 ( 9 ( 1 0 , / ( + , / / : , 1 ' 7% ) / $ 7 6 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / 7 % ) / $ 7 6 : , 1 ' (. 2 / $ ) / $ 7 6 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / ( . 2 / $ ) / $ 7 6 : , 1 ' &( ' $ 5 6 3 5 , 1 * 6 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 3 5 , 0 ( 0 2 9 ( 5 6 5 * ( 1 ( 5 $ 7 2 5 6 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 6 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 72 7 $ / & ( ' $ 5 6 3 5 , 1 * 6 : , 1 ' 62 / $ 5 * ( 1 ( 5 $ 7 , 1 * * ( 1 ( 5 $ 7 2 5 6 $ 7 / $ 1 7 , & & , 7 < 6 4 8 $ 5 ( * ( 1 ( 5 $ 7 2 5 6 & $ 1 < 2 1 / $ 1 ' 6 6 4 8 $ 5 ( * ( 1 ( 5 $ 7 2 5 6 * 5 ( ( 1 5 , 9 ( 5 6 4 8 $ 5 ( * ( 1 ( 5 $ 7 2 5 6 2 5 ( * 2 1 + , * + ' ( 6 ( 5 7 5 72 7 $ / 6 2 / $ 5 * ( 1 ( 5 $ 7 , 1 * BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1407 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( 02 % , / ( * ( 1 ( 5 $ 7 2 5 6 ( $ 6 7 6 , ' ( 0 2 % , / ( * ( 1 ( 5 $ 7 2 5 5 : ( 6 7 6 , ' ( 0 2 % , / ( * ( 1 ( 5 $ 7 2 5 5 72 7 $ / 0 2 % , / ( * ( 1 ( 5 $ 7 2 5 6 72 7 $ / ' ( 3 5 ( & , $ % / ( 2 7 + ( 5 3 5 2 ' 8 & 7 , 2 1 : $ 7 ( 5 5 , * + 7 6 & + ( + $ / , 6 : $ 7 ( 5 5 , * + 7 6 / $ . ( 6 , ' ( : $ 7 ( 5 5 , * + 7 6 & 8 5 5 $ 1 7 & 5 ( ( . 72 7 $ / 2 7 + ( 5 3 5 2 ' 8 & 7 , 2 1 72 7 $ / 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 75 $ 1 6 0 , 6 6 , 2 1 3 / $ 1 7 / $ 1 ' 5 , * + 7 6 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 3 2 / ( 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 6 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 6 5 2 $ ' 6 $ 1 ' 7 5 $ , / 6 5 72 7 $ / 7 5 $ 1 6 0 , 6 6 , 2 1 3 / $ 1 7 ',6 7 5 , % 8 7 , 2 1 3 / $ 1 7 25 ( * 2 1 ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 5 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 2 9 ( 5 + ( $ ' 6 ( 5 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 / 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 5 72 7 $ / 2 5 ( * 2 1 ' , 6 7 5 , % 8 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1408 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( :$ 6 + , 1 * 7 2 1 ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 5 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 2 9 ( 5 + ( $ ' 6 ( 5 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 / 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 5 72 7 $ / : $ 6 + , 1 * 7 2 1 ' , 6 7 5 , % 8 7 , 2 1 :< 2 0 , 1 * ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 5 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 2 9 ( 5 + ( $ ' 6 ( 5 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 2 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 5 72 7 $ / : < 2 0 , 1 * ' , 6 7 5 , % 8 7 , 2 1 &$ / , ) 2 5 1 , $ ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 5 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 2 9 ( 5 + ( $ ' 6 ( 5 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 / 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 2 72 7 $ / & $ / , ) 2 5 1 , $ ' , 6 7 5 , % 8 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1409 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( 87 $ + ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 6 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 / 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 5 72 7 $ / 8 7 $ + ' , 6 7 5 , % 8 7 , 2 1 ,' $ + 2 ' , 6 7 5 , % 8 7 , 2 1 / $ 1 ' 5 , * + 7 6 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 6 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 5 3 2 / ( 6 7 2 : ( 5 6 $ 1 ' ) , ; 7 8 5 ( 6 5 2 9 ( 5 + ( $ ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 , 7 5 8 1 ' ( 5 * 5 2 8 1 ' & 2 1 ' 8 & 7 2 5 6 $ 1 ' ' ( 9 , & ( 6 5 / , 1 ( 7 5 $ 1 6 ) 2 5 0 ( 5 6 5 6 ( 5 9 , & ( 6 5 0 ( 7 ( 5 6 6 , 1 6 7 $ / / $ 7 , 2 1 6 2 1 & 8 6 7 2 0 ( 5 3 5 ( 0 , 6 ( 6 / 6 7 5 ( ( 7 / , * + 7 , 1 * $ 1 ' 6 , * 1 $ / 6 < 6 7 ( 0 6 5 72 7 $ / , ' $ + 2 ' , 6 7 5 , % 8 7 , 2 1 72 7 $ / ' , 6 7 5 , % 8 7 , 2 1 3 / $ 1 7 *( 1 ( 5 $ / 3 / $ 1 7 25 ( * 2 1 * ( 1 ( 5 $ / 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 5 8 & . 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 / 72 7 $ / 2 5 ( * 2 1 * ( 1 ( 5 $ / :$ 6 + , 1 * 7 2 1 * ( 1 ( 5 $ / 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 5 8 & . 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 / 72 7 $ / : $ 6 + , 1 * 7 2 1 * ( 1 ( 5 $ / BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1410 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 68 0 0 $ 5 < 2 ) ( 6 7 , 0 $ 7 ( ' 6 8 5 9 , 9 2 5 & 8 5 9 ( 6 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 2 5 , * , 1 $ / & 2 6 7 % 2 2 . ' ( 3 5 ( & , $ 7 , 2 1 5 ( 6 ( 5 9 ( $1 ' & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / ' ( 3 5 ( & , $ 7 , 2 1 5 $ 7 ( 6 $ 6 2 ) ' ( & ( 0 % ( 5 35 2 % $ % / ( 1 ( 7 % 2 2 . & $ / & 8 / $ 7 ( ' $ 1 1 8 $ / & 2 0 3 2 6 , 7 ( 5( 7 , 5 ( 0 ( 1 7 6 8 5 9 , 9 2 5 6 $ / 9 $ * ( 2 5 , * , 1 $ / ' ( 3 5 ( & , $ 7 , 2 1 ) 8 7 8 5 ( $ && 5 8 $ / $ & & 5 8 $ / 5 ( 0 $ , 1 , 1 * $& & 2 8 1 7 ' $ 7 ( & 8 5 9 ( 3 ( 5 & ( 1 7 & 2 6 7 5 ( 6 ( 5 9 ( $ & & 5 8 $ / 6 $ 0 2 8 1 7 5 $ 7 ( / , ) ( :< 2 0 , 1 * * ( 1 ( 5 $ / / $ 1 ' 5 , * + 7 6 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 5 8 & . 6 / 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 / 72 7 $ / : < 2 0 , 1 * * ( 1 ( 5 $ / &$ / , ) 2 5 1 , $ * ( 1 ( 5 $ / 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 5 8 & . 6 / 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 / 72 7 $ / & $ / , ) 2 5 1 , $ * ( 1 ( 5 $ / 87 $ + * ( 1 ( 5 $ / / $ 1 ' 5 , * + 7 6 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 / 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 $ , 5 & 5 $ ) 7 6 4 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 5 8 & . 6 / 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 / + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 / 72 7 $ / 8 7 $ + * ( 1 ( 5 $ / ,' $ + 2 * ( 1 ( 5 $ / / $ 1 ' 5 , * + 7 6 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 5 8 & . 6 6 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 / , * + 7 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 / 72 7 $ / , ' $ + 2 * ( 1 ( 5 $ / $5 , = 2 1 $ & 2 / 2 5 $ ' 2 $ 1 ' 0 2 1 7 $ 1 $ * ( 1 ( 5 $ / 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 / , * + 7 7 5 8 & . 6 $ 1 ' 9 $ 1 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 0 ( ' , 8 0 7 5 8 & . 6 5 7 5 $ 1 6 3 2 5 7 $ 7 , 2 1 ( 4 8 , 3 0 ( 1 7 7 5 $ , / ( 5 6 6 + ( $ 9 < 3 2 : ( 5 2 3 ( 5 $ 7 ( ' ( 4 8 , 3 0 ( 1 7 5 72 7 $ / $ 5 , = 2 1 $ & 2 / 2 5 $ ' 2 $ 1 ' 0 2 1 7 $ 1 $ * ( 1 ( 5 $ / 72 7 $ / * ( 1 ( 5 $ / 3 / $ 1 7 72 7 $ / ( / ( & 7 5 , & 3 / $ 1 7 D ( V W L P D W H G G H F R P P L V V L R Q L Q J F R V W V D U H BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1411 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � EiannettFleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 67 ( $ 0 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 &+ 2 / / $ * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &+ 2 / / $ 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & + 2 / / $ 8 1 , 7 72 7 $ / & + 2 / / $ * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & 2 / 6 7 5 , 3 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &5 $ , * * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 &5 $ , * 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & 5 $ , * 8 1 , 7 &5 $ , * 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 72 7 $ / & 5 $ , * 8 1 , 7 &5 $ , * & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & 5 $ , * & 2 0 0 2 1 72 7 $ / & 5 $ , * * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1412 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 '$ 9 ( - 2 + 1 6 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 8 1 , 7 '$ 9 ( - 2 + 1 6 7 2 1 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 & 2 0 0 2 1 72 7 $ / ' $ 9 ( - 2 + 1 6 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 *$ ' 6 % < * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 *$ ' 6 % < 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * $ ' 6 % < 8 1 , 7 *$ ' 6 % < 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * $ ' 6 % < 8 1 , 7 *$ ' 6 % < 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * $ ' 6 % < 8 1 , 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1413 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 *$ ' 6 % < & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * $ ' 6 % < & 2 0 0 2 1 72 7 $ / * $ ' 6 % < * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +$ < ' ( 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +$ < ' ( 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + $ < ' ( 1 8 1 , 7 +$ < ' ( 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + $ < ' ( 1 8 1 , 7 +$ < ' ( 1 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + $ < ' ( 1 & 2 0 0 2 1 72 7 $ / + $ < ' ( 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 ( 5 8 1 , 7 +8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 ) $ & , / , 7 , ( 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1414 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 +8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 ) $ & , / , 7 , ( 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 ( 5 8 1 , 7 6 $ 1 ' & 2 0 0 2 1 ) $ & , / , 7 , ( 6 72 7 $ / + 8 1 7 ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 , 1 * 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 +8 1 7 , 1 * 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 , 1 * 7 2 1 8 1 , 7 +8 1 7 , 1 * 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 , 1 * 7 2 1 8 1 , 7 +8 1 7 , 1 * 7 2 1 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + 8 1 7 , 1 * 7 2 1 & 2 0 0 2 1 72 7 $ / + 8 1 7 , 1 * 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 -,0 % 5 , ' * ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1415 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / - , 0 % 5 , ' * ( 5 8 1 , 7 -,0 % 5 , ' * ( 5 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / - , 0 % 5 , ' * ( 5 & 2 0 0 2 1 72 7 $ / - , 0 % 5 , ' * ( 5 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 1$ 8 * + 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 1$ 8 * + 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 1 $ 8 * + 7 2 1 8 1 , 7 1$ 8 * + 7 2 1 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 1 $ 8 * + 7 2 1 8 1 , 7 1$ 8 * + 7 2 1 & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 1 $ 8 * + 7 2 1 & 2 0 0 2 1 72 7 $ / 1 $ 8 * + 7 2 1 * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1416 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 :< 2 ' $ . * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 :< 2 ' $ . 3 / $ 1 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / : < 2 ' $ . * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 %/ 8 1 ' ( / / * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 6 7 ( $ 0 ) , ( / ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 6 7 ( $ 0 ) , ( / ' %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 7 8 5 % 2 * ( 1 ( 5 $ 7 2 5 8 1 , 7 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / 8 1 , 7 %/ 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / & 2 0 0 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 % 2 , / ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / % / 8 1 ' ( / / * ( 2 7 + ( 5 0 $ / & 2 0 0 2 1 72 7 $ / % / 8 1 ' ( / / * ( 1 ( 5 $ 7 , 1 * 6 7 $ 7 , 2 1 72 7 $ / 6 7 ( $ 0 3 / $ 1 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1417 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 +< ' 5 $ 8 / , & 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 $6 + 7 2 1 6 7 $ 1 7 + 2 1 < 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / $ 6 + 7 2 1 6 7 $ 1 7 + 2 1 < %( $ 5 5 , 9 ( 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / % ( $ 5 5 , 9 ( 5 %( 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / % ( 1 ' %,* ) 2 5 . 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / % , * ) 2 5 . &8 7 / ( 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / & 8 7 / ( 5 ($ * / ( 3 2 , 1 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / ( $ * / ( 3 2 , 1 7 *5 $ 1 , 7 ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * 5 $ 1 , 7 ( /$ 6 7 & + $ 1 & ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / / $ 6 7 & + $ 1 & ( /,) 7 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / / , ) 7 2 1 3 8 0 3 6 7 $ 7 , 2 1 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1418 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 0( 5 : , 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 0 ( 5 : , 1 12 5 7 + 8 0 3 4 8 $ 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 1 2 5 7 + 8 0 3 4 8 $ 3$ 5 , 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 3 $ 5 , 6 3,2 1 ( ( 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 3 , 2 1 ( ( 5 35 2 6 3 ( & 7 $ 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 3 5 2 6 3 ( & 7 1 2 $ 1 ' 35 2 6 3 ( & 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 3 5 2 6 3 ( & 7 1 2 6$ 1 7 $ & / $ 5 $ 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 6 $ 1 7 $ & / $ 5 $ 67 $ , 5 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 6 7 $ , 5 6 6: , ) 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / 6 : , ) 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1419 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 9,9 $ 1 $ 8 * + 7 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 9 , 9 $ 1 $ 8 * + 7 2 1 :$ / / 2 : $ ) $ / / 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / : $ / / 2 : $ ) $ / / 6 :( % ( 5 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / : ( % ( 5 <$ / ( 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 5 ( 6 ( 5 9 2 , 5 6 ' $ 0 6 $ 1 ' : $ 7 ( 5 : $ < 6 : $ 7 ( 5 : + ( ( / 6 7 8 5 % , 1 ( 6 $ 1 ' * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 5 2 $ ' 6 5 $ , / 5 2 $ ' 6 $ 1 ' % 5 , ' * ( 6 72 7 $ / < $ / ( 72 7 $ / + < ' 5 $ 8 / , & 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 27 + ( 5 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 &+ ( + $ / , 6 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & + ( + $ / , 6 &8 5 5 $ 1 7 & 5 ( ( . 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & 8 5 5 $ 1 7 & 5 ( ( . +( 5 0 , 6 7 2 1 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + ( 5 0 , 6 7 2 1 /$ . ( 6 , ' ( 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / / $ . ( 6 , ' ( 8 1 , 7 /$ . ( 6 , ' ( 8 1 , 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / / $ . ( 6 , ' ( 8 1 , 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1420 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 *$ ' 6 % < 3 ( $ . ( 5 6 & 7 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 ) 8 ( / + 2 / ' ( 5 6 3 5 2 ' 8 & ( 5 6 $ 1 ' $ & & ( 6 6 2 5 , ( 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 72 7 $ / * $ ' % 6 < 3 ( $ . ( 5 8 1 , 7 '8 1 / $ 3 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ' 8 1 / $ 3 : , 1 ' )2 2 7 ( & 5 ( ( . : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 72 7 $ / ) 2 2 7 ( & 5 ( ( . : , 1 ' */ ( 1 5 2 & . : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * / ( 1 5 2 & . : , 1 ' *2 2 ' 1 2 ( + , / / 6 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / * 2 2 ' 1 2 ( + , / / 6 : , 1 ' +,* + 3 / $ , 1 6 0 & ) $ ' ' ( 1 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / + , * + 3 / $ , 1 6 0 & ) $ ' ' ( 1 : , 1 ' /( $ 1 , 1 * - 8 1 , 3 ( 5 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / / ( $ 1 , 1 * - 8 1 , 3 ( 5 : , 1 ' 0$ 5 ( 1 * 2 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 0 $ 5 ( 1 * 2 : , 1 ' 6( 9 ( 1 0 , / ( + , / / : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 6 ( 9 ( 1 0 , / ( + , / / : , 1 ' 7% ) / $ 7 6 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / 7 % ) / $ 7 6 : , 1 ' BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1421 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming 3$ & , ) , & 2 5 3 87 $ + : < 2 0 , 1 * $ 1 ' , ' $ + 2 &$ / & 8 / $ 7 , 2 1 2 ) : ( , * + 7 ( ' 1 ( 7 6 $ / 9 $ * ( 3 ( 5 & ( 1 7 ) 2 5 * ( 1 ( 5 $ 7 , 2 1 3 / $ 1 7$ 6 2 ) ' ( & ( 0 % ( 5 7( 5 0 , 1 $ / 5 ( 7 , 5 ( 0 ( 1 7 6 ,1 7 ( 5 , 0 5 ( 7 , 5 ( 0 ( 1 7 6 7 2 7 $ / ( 6 7 , 0 $ 7 ( ' 5( 7 , 5 ( 0 ( 1 7 6 0 : 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ / 9 $ * ( 5 ( 7 , 5 ( 0 ( 1 7 6 1 ( 7 6 $ / 9 $ * ( 1 ( 7 6 $ /9 $ * ( 1 ( 7 6 $ / 9 $ * ( 7 2 7 $ / 1 ( 7 6 $ / 9 $ * ( $& & 2 8 1 7 0 : 3 $ & , ) , & 2 5 3 6 + $ 5 ( N : 5 ( 7 , 5 ( 0 ( 1 7 6 (. 2 / $ ) / $ 7 6 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / ( . 2 / $ ) / $ 7 6 : , 1 ' &( ' $ 5 6 3 5 , 1 * 6 : , 1 ' 6 7 5 8 & 7 8 5 ( 6 $ 1 ' , 0 3 5 2 9 ( 0 ( 1 7 6 3 5 , 0 ( 0 2 9 ( 5 6 * ( 1 ( 5 $ 7 2 5 6 $ & & ( 6 6 2 5 < ( / ( & 7 5 , & ( 4 8 , 3 0 ( 1 7 0 , 6 & ( / / $ 1 ( 2 8 6 3 2 : ( 5 3 / $ 1 7 ( 4 8 , 3 0 ( 1 7 72 7 $ / & ( ' $ 5 6 3 5 , 1 * 6 : , 1 ' 62 / $ 5 * ( 1 ( 5 $ 7 , 1 * * ( 1 ( 5 $ 7 2 5 6 $ 7 / $ 1 7 , & & , 7 < * ( 1 ( 5 $ 7 2 5 6 & $ 1 < 2 1 / $ 1 ' 6 * ( 1 ( 5 $ 7 2 5 6 * 5 ( ( 1 5 , 9 ( 5 * ( 1 ( 5 $ 7 2 5 6 2 5 ( * 2 1 + , * + ' ( 6 ( 5 7 72 7 $ / 6 2 / $ 5 * ( 1 ( 5 $ 7 , 1 * 72 7 $ / 2 7 + ( 5 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 72 7 $ / 3 5 2 ' 8 & 7 , 2 1 3 / $ 1 7 BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 3DFLIL&RUS 'HFHPEHU Rocky Mountain Powe Exhibit No. 2 Page 1422 of 1422 Case No. PAC-E-18-08 Witness: John J. Spanos � Gannett Fleming