20200818Final_Order_No_34754.pdf

ORDER NO. 34754 1

Office of the Secretary
Service Date
August 18, 2020
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

On September 11, 2018, Rocky Mountain Power, a division of PacifiCorp (“Rocky
Mountain Power” or “Company”) filed an Application seeking approval of its proposed changes
to depreciation rates applicable to the Company’s electric plant. The Commission approved the
Company’s last depreciation rates in 2013, Case No. PAC-E-13-02.
On October 5, 2018, the Commission issued a Notice of Application and Notice of
Intervention Deadline directing Staff and parties to discuss the appropriate scheduling for the case.
Monsanto, PacifiCorp Idaho Industrial Customers (“PIIC”), Sierra Club, Idaho
Irrigation Pumpers Association, Inc., (“IIPA”) and Idaho Conservation League (collectively the
“Parties”) intervened in this case.
On April 18, 2018, the Commission held a technical conference in Boise. The Parties
then participated in several meetings and calls where settlement discussions occurred.
On June 15, 2020, the Company filed a proposed Settlement Stipulation (“Settlement
Stipulation”) signed by the Company, Staff, Monsanto, PIIC, and IIPA (collectively the
“Stipulating Parties”)1. The Settlement Stipulation resolves all issues other than decommissioning
costs (“Phase I”). The Company, on behalf of the Stipulating Parties, requested the case be
processed by Modified Procedure.
On June 30, 2020, the Commission issued a Notice of Proposed Settlement and Notice
of Modified Procedure establishing a July 21, 2020 public comment and July 28, 2020 Company
reply comment deadline. Staff and the Company submitted comments. No other comments were
received, and the Company did not file reply comments.
The Commission now issues this Order approving the Phase I Settlement Stipulation
as filed.

1 Idaho Conservation League is not a Stipulating Party but does not oppose the Settlement Stipulation.
IN THE MATTER OF THE APPLICATION
OF ROCKY MOUNTAIN POWER FOR
AUTHORIZATION TO CHANGE
DEPRECIATION RATES APPLICABLE TO
ELECTRIC PROPERTY
)
)
)
)
)
CASE NO. PAC-E-18-08

ORDER NO. 34754

ORDER NO. 34754 2

THE APPLICATION
The Company requested to increase its Idaho jurisdictional depreciation expense by
about $19.3 million, effective January 1, 2021. The Application proposed depreciation rates that
would increase annual depreciation expense by about $14.1 million on an Idaho basis. In addition,
ending the excess reserve amortization would increase the depreciation expense by about $3.2
million and the incremental rate increase from the 2013 depreciation study increases the
depreciation expense by about $2.0 million on an Idaho basis.
The Company recommended shortening the terminal lives of the following steam
generating facilities: Cholla Unit 4, Colstrip Plant, Craig Plant, and Jim Bridger Unit 1 and Unit
2. The Company recommended changing certain inputs and depreciation methodology for its
hydroelectric, wind, natural gas, and mining assets.
THE PROPOSED SETTLEMENT STIPULATION
The Stipulating Parties entered the Settlement Stipulation on depreciation rates to
resolve all issues besides decommissioning costs that will be addressed in a proposed Phase II in
this case.2
The Stipulating Parties agreed to depreciation rates that would increase annual
depreciation expenses allocated to Idaho by about $8.7 million. The Stipulating Parties further
agreed:
1. That the proposed depreciation rates in Attachments 1-3 (see attached) of the
Settlement Stipulation are just and reasonable depreciation rates and would
take effect on January 1, 2021.

2. Cholla Unit 4 would be removed from electric plant in-service as of
December 2020 and ratemaking treatment for unrecovered plant balances,
decommissioning, and other closing costs would be addressed in Case No.
PAC-E-20-03.

3. To recognize the conversion of Naughton Unit 3 to natural gas with a
retirement date of December 2029. Additionally, Naughton Units 1 and 2
would reflect the filed retirement date of December 2029.

4. Any solar and/or battery storage assets acquired or developed by the
Company before its next depreciation study is filed would use a 25-year
lifespan based on Iowa Curves and Net Salvage values in Table 3 of the
Settlement Stipulation.

2 The actual Settlement Stipulation, including its attachments, is about 35 pages long and includes much more detail
than the summary provided here.

ORDER NO. 34754 3

5. The Company would defer the changes in depreciation expense from current
rates, $13,940,303, for one-year through December 31, 2021.3 This amount
includes about $8.7 million of the Idaho jurisdictional allocation for the
depreciation study, about $3.2 million of excess reserve amortization in rates
that end as of the effective date of the depreciation study, and about $2.0
million for the incremental increase from 2013 depreciation study not yet
reflected in rates. The Company would defer $1,161,692 per month for 12
months in a regulatory asset account for recovery to be determined in the
Company’s next general rate case. No carrying charge would be applied to
the regulatory asset during the deferral period until the next general rate case.
A carrying charge or rate base treatment after the deferral period and the
amortization period would be determined in the Company’s next general rate
case. The depreciation expense tracked in the RTM would be calculated
using the depreciation rates provided in Case No. PAC-E-13-02, Order No.
32926, to eliminate any double counting. The Company would also stop
deferring incremental depreciation expense from PAC-E-13-02 currently
recovered in the Energy Cost Adjustment Mechanism effective December
31, 2020.

6. If the Company decides to retire any thermal plant besides Cholla Unit 4
before its next depreciation study, the Company will not seek to shorten the
cost recovery period for such thermal plant prior to the approval of its next
depreciation study.

7. The Company agrees to present an analysis supporting the proposed lives
and net salvage value for all Company-owned wind resources in its next
depreciation study.

8. To support a Phase II in this case which will evaluate incremental
decommissioning costs filed with the Commission on January 17, 2020 and
March 16, 2020 (collectively “2020 Decommissioning Studies”) and
appropriate ratemaking treatment. The Settlement Stipulation proposes to
complete the review of the regulatory treatment of the 2020
Decommissioning Studies in Phase II in time to allow the Commission to
issue a final order before December 31, 2020.

Any reference to other states in the Settlement Stipulation is for illustrative purposes
only and does not bind other State Commissions.

3 The Settlement Stipulation incorrectly states that the deferral would last for one-year, through December 31, 2020.
The Company’s proposal to insert a replacement page with the correct date is discussed in greater detail in the
Company’s comments.

ORDER NO. 34754 4

The Stipulating Parties could not agree that each specific component of this Settlement
Stipulation is just and reasonable in isolation. But all Stipulating Parties agree the Settlement
Stipulation achieves a just and reasonable result and is in the public interest.
The Stipulating Parties agree that if any person challenges the approval of this
Settlement Stipulation or requests rehearing or reconsideration of any order of the Commission
approving this Settlement Stipulation, each Stipulating Party will use its best efforts to support the
Settlement Stipulation. If any person seeks judicial review of a Commission order approving this
Settlement Stipulation, no Stipulating Party shall oppose the Settlement Stipulation in that
proceeding.
THE COMMENTS
A. Staff’s Comments
Staff analyzed the depreciation rates, service lives, Iowa curves, and net salvage values
for all plant asset accounts. Based on its review and negotiations with the Stipulating Parties, Staff
believed the Settlement Stipulation was fair, just, and reasonable and in the public interest.
Staff’s comments focused on stipulated adjustments to the Company’s proposed
depreciation rates.
a) Production Plant - Steam
Cholla Unit 4 depreciation expense would be removed, and the remaining book value
would be removed from plant in-service by December 31, 2020. This would decrease the system’s
annual depreciation expense by $71.8 million. The other stipulated adjustments to Production Plant
– Steam would collectively decrease the Idaho jurisdictional annual depreciation expense by $4.4
million.
b) Production Plant - Hydro
The net salvage values used to calculate the annual depreciation expense for Federal
Energy Regulatory Commission (“FERC”) Account 331 - Hydro Structures would be adjusted to
reflect the actual historical data provided in the depreciation study. The proposed adjustment
would decrease the Idaho jurisdictional annual depreciation expense by $2,044.
c) Transmission Plant
The depreciation study recommended shortening the depreciable lives of certain assets,
which would increase the Company’s total system annual depreciation expense by $9.4 million.
The Settlement Stipulation changes the Iowa curves to the following FERC Accounts: 350 - Land

ORDER NO. 34754 5

Rights, 352 - Structures, 353 - Station Equipment, 354 - Towers and Fixtures, 355 - Poles and
Fixtures, 356 - Overhead Conductors, and 359 - Roads and Trails. According to Staff, the proposed
adjustments would change the net salvage values to FERC Account 354 - Towers and Fixtures.
This adjustment would extend the remaining depreciable life of the assets in FERC Account 354,
which would decrease the Company’s total system annual depreciation expense by $12.1 million.
The total impact to the Idaho jurisdictional annual depreciation expense would be a reduction of
$750,382.
d) Distribution Plant - Idaho
The Settlement Stipulation proposes adjustments to four accounts specific to Idaho
Distribution plant, which will reduce the Idaho jurisdictional annual depreciation expense by
$225,001. The first two adjustments would change the net salvage values for FERC Account 365
- Overhead Conductors and Devices from -35% to -30%, and FERC Account 371 - Installation on
Customer Premises from -45% to -35%. Staff believed the agreed upon net salvage values best
reflect the historical trends for these accounts. Increasing the net salvage values would decrease
Idaho’s jurisdictional annual depreciation expense by $35,166.
The other proposed adjustments to Idaho Distribution plant would change the Iowa
curves to increase the remaining life of assets in FERC Accounts 362 - Station Equipment and 364
- Poles and Fixtures. Extending the depreciable lives of these accounts would reduce the proposed
Idaho jurisdictional annual depreciation expense by $230,262.
The remaining adjustments to Idaho Distribution accounts are additions and
retirements expected to occur by the end of December 2020. They would increase the Idaho
jurisdictional annual depreciation expense by $540,427.
B. Rocky Mountain Power’s Comments
The Company’s comments supported the Settlement Stipulation and offered a
correction to an error in the Settlement Stipulation.4 Specifically, the Company noted the first
sentence of paragraph 17 incorrectly states:
The Stipulating Parties agree that the Company will defer the change in
depreciation expense from current rates, a total of $13,940,303, for one-year
through December 31, 2020.

4 Staff noted this typo in its comments and acknowledged the parties’ intended for the Company to defer the change
in depreciation expenses for one-year through December 31, 2021.

ORDER NO. 34754 6

The sentence should read:
The Stipulating Parties agree that the Company will defer the change in
depreciation expense from current rates, a total of $13,940,303, for one-year
through December 31, 2021.

The Company stated that, if approved, the stipulated depreciation rates would take
effect on January 1, 2021. The Company noted that during calendar year 2021, the incremental
depreciation deferral expense of $13,940,303 from the new depreciation rates would be allocated
to Idaho. The Company stated this is the timeline the Stipulating Parties intended to file with the
Commission. However, with the correction to paragraph 17, the Company supports the Settlement
Stipulation as filed. The Company submitted a replacement page 7 of the Settlement Stipulation
with its comments.
COMMISSION FINDINGS AND DECISION
The Company is an electrical corporation and public utility. See Idaho Code §§ 61-119
and 61-129. The Commission has jurisdiction over the Company and the issues in this case under
Title 61 of the Idaho Code, including Idaho Code §§ 61-501 and 61-503.
The Commission reviewed the record, including the Company’s Application, the
Settlement Stipulation, Staff’s comments, and the Company’s comments. The Commission
appreciates the Parties working together throughout the process to reach a settlement that
Stipulating Parties agreed represented a reasonable outcome for Phase I. Accordingly, the
Commission accepts the Stipulating Parties Settlement Stipulation as filed.
The Commission finds the Settlement Stipulation strikes a fair balance that allows the
Company to meet its depreciation obligations in an era of accelerating coal plant retirements and
ensures Idaho customers are covering their portion of the depreciation expense. The Commission
understands the Company did not seek to update any applicable tariffs and instead intended to
include the impacts of the new depreciation rates as part of a future regulatory proceeding
addressing general rates.5 Therefore, the Company may defer the change in its depreciation
expense from current rates, a total of $13,940,303, for one-year through December 31, 2021.

5 The Company planned to file a general rate case in Case No. PAC-E-20-03 by June 1, 2020 but chose not to because
of Covid-19 and the financial implications a rate increase could have on customers. Instead, the Company filed a
settlement in PAC-E-20-03 signed by Staff, IIPA, Monsanto, PIIC, and ICL that asked for: (1) an accounting order to
create a regulatory asset to transfer decommissioning and plant closure costs for Cholla Unit No. 4 when it is retired;
(2) approval of modifications to Phase II of the settlement stipulation to implement tax reform approved in Order No.
34431; and (3) approval of ratemaking treatment for Pryor Mountain and Foote Creek I wind resources. The
Commission is separately considering this application in Case. No. PAC-E-20-03.

ORDER NO. 34754 7

Finally, we are optimistic that the Parties can continue to work collaboratively in
discussions of Phase II, incremental decommissioning costs, and the associated appropriate
ratemaking treatment.
O R D E R
IT IS HEREBY ORDERED the Stipulating Parties’ Settlement Stipulation pertaining
to the Company’s Application for authorization to change depreciation rates is approved.
IT IS FURTHER ORDERED that the depreciation rates attached in Attachment 3—
and as summarized in Attachment 1 and Attachment 2—shall be effective as of January 1, 2021.
IT IS FURTHER ORDERED the Company may defer $13,940,303, the stipulated
change in depreciation expenses from current rates, for one-year, through December 31, 2021.
THIS IS A FINAL ORDER. Any person interested in this Order may petition for
reconsideration within twenty-one (21) days of the service date of this Order regarding any matter
decided in this Order. Within seven (7) days after any person has petitioned for reconsideration,
any other person may cross-petition for reconsideration. See Idaho Code § 61-626.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 18th
day of August 2020.

PAUL KJELLANDER, PRESIDENT

KRISTINE RAPER, COMMISSIONER

ERIC ANDERSON, COMMISSIONER

ATTEST:

Jan Noriyuki
Commission Secretary

I:\Legal\ELECTRIC\PAC-E-18-08\orders\PACE1808_final_dh.docx
ATTACHMENT 1
Summary of Depreciation Study Changes
ATTACHMENT 1
ORDER NO. 34754
Attachment 1
Page 1 of 1
Iowa NS ccrual Iowa NS Adjustmen
Accounts at Issue Curve %2020 $Curve %2020 $
Steam
Removing Cholla plant from sutdy (71,831,775)
Including Naughton 3 - Convert to gas 747,715
Hydro
331 - Hydro Structures -30% 6,489,773 -25%(32,856)
Simple Cycle Gas - Gadsby
343 - Prime Movers S0-40 -4% 3,243,341 R1-50 -4%(71,266)
Transmission
350 - Land Rights R4-80 0% 2,740,305 R4-90 0%(353,205)
352 - Structures R3-70 -10% 4,471,687 R2.5-75 -5%(561,737)
353 - Station Equip.S0-58 -10% 45,189,695 S0-60 -10% (2,292,583)
354 - Towers and Fixtures R4-70 -10% 25,209,356 R4-72 -8% (1,675,504)
355 - Poles and Fixtures R2-60 -50% 30,098,544 R2.5-62 -40% (3,794,054)
356 - OH Conductors R3-65 -35% 31,735,033 R2.5-68 -30% (3,359,921)
357 - UG Conduit S2.5-60 0%56,323 S2.5-60 0%(2,093)
358 - UG Conductor S2.5-60 -5%133,629 S2.5-60 -5%(5,937)
359 - Roads and Trails R5-70 0%161,705 R5-75 0%(17,783)
139,796,277 (12,062,817)
Distribution - Wyoming360.2 - Land Rights S4-50 0%119,723 S4-50 0%(4,737)
361 - Structures R2.5-65 -10%314,852 R2.5-65 -10%(3,277)
362 - Station Equip.R1-55 -10% 2,789,748 R1-57 -10%(138,707)
364 - Poles and Fixtures R1-55 -100% 5,975,738 R1-57 -100%(281,096)
365 - Overhead Conductor R0.5-60 -50% 2,793,407 R0.5-60 -50%(39,205)
366 - Underground Conduit R2.5-45 -35%895,845 R2.5-45 -35%(17,925)
367 - Underground Conductor R3-45 -30% 1,729,215 R3-45 -30%(63,914)
368 - Line Transformers R1.5-40 -30% 4,102,988 R1-42 -30%(242,409)
369.1 - Overhead Services R1.5-60 -35%471,747 R1.5-60 -35%(7,534)
369.2 - Underground Services R4-50 -55% 1,512,781 R4-50 -55%(29,634)
370 - Meters S3-20 -3%840,949 S3-20 -3%(28,599)
371 - Install. On Cust Premises O1-30 -60%34,341 O1-30 -60%(3,285)
373 - Street Lighting R0.5-50 -45%299,669 R0.5-50 -45%(5,584)
21,881,003 (865,906)
General Plant - Wyoming
390 - Structures & Improv.R2-50 -20%482,109 R2-55 -20%(89,744)
Distribution - Utah
360.2 - Land Rights R4-65 0%185,781 R4-65 0%(1,250)
361 - Structures R2-60 -10% 1,055,346 R2-60 -10%(5,933)
362 - Station Equip.S0-50 -15% 11,492,106 S0-50 -15%(78,214)
364 - Poles and Fixtures R0.5-50 -85% 16,071,953 R0.5-50 -80%(556,857)
365 - Overhead Conductor R0.5-54 -40% 6,559,293 R0.5-54 -40%(41,504)
366 - Underground Conduit R2.5-60 -45% 5,606,614 R2.5-60 -40%(250,086) 367 - Underground Conductor R2.5-60 -20% 11,972,149 R2.5-60 -15%(644,339)
368 - Line Transformers R1-47 -10% 14,413,463 R1-47 -10%(96,589)
369 - Services R3-55 -30% 8,891,993 R3-55 -25%(431,601)
370 - Meters S3-20 -3% 5,459,240 S3-20 -3%(137,811)
371 - Install. On Cust Premises L0-25 -60%235,297 L0-25 -60%(5,413)
373 - Street Lighting R0.5-25 -30% 1,154,915 R0.5-25 -30%(28,737)
83,098,150 (2,278,334)
Distribution - Idaho
360.2 - Land Rights R4-60 0%22,203 R4-60 0%135
361 - Structures R3-65 -5%35,900 R3-65 -5%209
362 - Station Equip.R1.5-55 -15%778,788 R1-57 -15%(17,669)
364 - Poles and Fixtures R0.5-50 -90% 3,769,586 R1-53 -90%(212,593)
365 - Overhead Conductor R0.5-54 -35%977,403 R0.5-54 -30%(34,640)
366 - Underground Conduit R2-60 -40%252,136 R2-60 -40%1,139
367 - Underground Conductor R2.5-60 -15%521,366 R2.5-60 -15%3,584
368 - Line Transformers R1-47 -10% 1,985,671 R1-47 -10%12,203
369 - Services R3-55 -30% 1,107,147 R3-55 -30%5,411
370 - Meters S3-20 -3%676,547 S3-20 -3%17,276
371 - Install. On Cust Premises L0-25 -45%6,931 L0-25 -35%(526)
373 - Street Lighting R0.5-25 -20%30,078 R0.5-25 -20%470
10,163,756 (225,001)
Total Adjustments (86,709,984)
Total Annual Depreciation - Filed Study 1,012,074,696
Total Annual Depreciation - Settlement 925,364,712
PacifiCorp Depreciation Case - Depreciation Study Changes
Company Filed Position Settlement Agreement - 2/13/20
ATTACHMENT 2
ORDER NO. 34754

ATTACHMENT 2
Summary of Depreciation Rate Changes
ATTACHMENT 2
ORDER NO. 34754
Attachment 2
Page 1 of 2
Rocky Mountain Power - Attachment 2
Depreciation Rate Comparison - Plant Balances as of December, 2020
LLOCATED
Description AF Plant-in-Service EXISTING SETTLEMENT EXISTING SETTLEMENT DIFFERENCE ID
Production Plant
Steam Production SG 7,224,199,492 3.40% 4.82% 245,923,367 348,028,372 102,105,005 6,351,562
Steam Production - Water Rights 35,638,063
Hydro Production SG 995,097,431 3.01% 3.06% 29,943,661 30,434,825 491,164 30,553
Other Production SG 5,075,636,837 3.21% 4.01% 163,112,102 203,715,719 40,603,617 2,525,796 Other Production - Water Rights 32,709,325
Total Production Plant 13,363,281,147
Total Production Plant - Depreciable 13,294,933,760 3.30% 4.38% 438,979,130 582,178,916 143,199,786 8,907,911
Transmission Plant SG 7,375,554,755 1.77% 1.73% 130,435,713 127,733,460 (2,702,253) (168,097)
Distribution Plant
Distribution C 280,326,706 2.67% 2.70% 7,472,463 7,570,061 97,598 -
Distribution OR 2,243,678,194 2.52% 2.57% 56,492,130 57,702,243 1,210,113 -
Distribution WA 526,113,490 2.76% 2.74% 14,526,469 14,411,610 (114,859) -
Distribution WY 783,969,878 2.97% 2.68% 23,248,951 21,015,097 (2,233,854) -
Distribution UT 3,160,310,244 2.62% 2.56% 82,950,370 80,819,816 (2,130,554) -
Distribution ID 386,446,632 2.71% 2.57% 10,453,988 9,938,755 (515,233) (515,233)
Total Distribution 7,380,845,143 2.64% 2.59% 195,144,371 191,457,582 (3,686,789) (515,233)
General Plant - Vehicles *State F Plant in Service
General Plant - Vehicles 392.1 C C 852,236 3.48% 8.63% 29,658 73,548 43,890 -
General Plant - Vehicles 392.1 C SG 304,035 3.48% 8.63%10,580 26,238 15,658 974
General Plant - Vehicles 392.1 ID ID 2,295,198 4.28% 8.73%98,234 200,371 102,136 102,136
General Plant - Vehicles 392.1 ID SG 768,932 4.28% 8.73%32,910 67,128 34,217 2,129
General Plant - Vehicles 392.1 OR OR 7,689,181 7.04% 6.43% 541,318 494,414 (46,904) -
General Plant - Vehicles 392.1 OR SG 857,171 7.04% 6.43%60,345 55,116 (5,229) (325)
General Plant - Vehicles 392.1 OR SO 255,789 7.04% 6.43%18,008 16,447 (1,560) (93)
General Plant - Vehicles 392.1 OT SG 409,796 2.53% 3.82%10,368 15,654 5,286 329
General Plant - Vehicles 392.1 UT SE 251,862 5.04% 8.92%12,694 22,466 9,772 632 General Plant - Vehicles 392.1 UT SG 3,051,700 5.04% 8.92% 153,806 272,212 118,406 7,366
General Plant - Vehicles 392.1 UT SO 2,635,088 5.04% 8.92% 132,808 235,050 102,241 6,086
General Plant - Vehicles 392.1 UT UT 10,010,742 5.04% 8.92% 504,541 892,958 388,417 - General Plant - Vehicles 392.1 WA SG 608,194 5.60% 2.90%34,059 17,638 (16,421) (1,022)
General Plant - Vehicles 392.1 WA WA 1,022,424 5.60% 2.90%57,256 29,650 (27,605) -
General Plant - Vehicles 392.1 WY SG 2,079,440 5.85% 8.60% 121,647 178,832 57,185 3,557
General Plant - Vehicles 392.1 WY WY 2,585,714 5.85% 8.60% 151,264 222,371 71,107 -
General Plant - Vehicles 392.3 UT SO 1,860,982 2.51% 6.23%46,711 115,939 69,229 4,121
General Plant - Vehicles 392.5 C C 793,720 4.49% 5.31% 35,638 42,147 6,509 -
General Plant - Vehicles 392.5 C SG 204,130 4.49% 5.31%9,165 10,839 1,674 104
General Plant - Vehicles 392.5 ID ID 4,350,829 4.34% 5.19% 188,826 225,808 36,982 36,982
General Plant - Vehicles 392.5 ID SG 779,534 4.34% 5.19%33,832 40,458 6,626 412
General Plant - Vehicles 392.5 OR OR 11,812,885 5.48% 5.51% 647,346 650,890 3,544 -
General Plant - Vehicles 392.5 OR SG 1,109,492 5.48% 5.51%60,800 61,133 333 21
General Plant - Vehicles 392.5 OT SG 236,400 2.10% 3.50%4,964 8,274 3,310 206
General Plant - Vehicles 392.5 UT SE 219,289 4.56% 6.38%10,000 13,991 3,991 258
General Plant - Vehicles 392.5 UT SG 3,608,320 4.56% 6.38% 164,539 230,211 65,671 4,085
General Plant - Vehicles 392.5 UT SO 1,475,100 4.56% 6.38%67,265 94,111 26,847 1,598
General Plant - Vehicles 392.5 UT UT 18,540,989 4.56% 6.38% 845,469 1,182,915 337,446 -
General Plant - Vehicles 392.5 WA SG 1,563,941 5.07% 3.43%79,292 53,643 (25,649) (1,596)
General Plant - Vehicles 392.5 WA WA 3,133,469 5.07% 3.43% 158,867 107,478 (51,389) -
General Plant - Vehicles 392.5 WY SG 3,120,067 5.66% 6.79% 176,596 211,853 35,257 2,193
General Plant - Vehicles 392.5 WY WY 5,012,276 5.66% 6.79% 283,695 340,334 56,639 -
General Plant - Vehicles 392.9 C C 454,745 2.32% 2.68% 10,550 12,187 1,637 -
General Plant - Vehicles 392.9 C SG 13,637 2.32% 2.68%316 365 49 3 General Plant - Vehicles 392.9 ID SG 63,528 2.28% 2.44%1,448 1,550 102 6
General Plant - Vehicles 392.9 ID ID 1,481,990 2.28% 2.44%33,789 36,161 2,371 2,371
General Plant - Vehicles 392.9 OR OR 3,355,388 2.44% 2.72%81,871 91,267 9,395 - General Plant - Vehicles 392.9 OR SG 153,214 2.44% 2.72%3,738 4,167 429 27
General Plant - Vehicles 392.9 OR SO 3,491 2.44% 2.72%85 95 10 1
General Plant - Vehicles 392.9 UT SE 43,182 1.91% 3.47%825 1,498 674 44
General Plant - Vehicles 392.9 UT SG 1,306,628 1.91% 3.47%24,957 45,340 20,383 1,268
General Plant - Vehicles 392.9 UT SO 1,517,293 1.91% 3.47%28,980 52,650 23,670 1,409
General Plant - Vehicles 392.9 UT UT 5,800,349 1.91% 3.47% 110,787 201,272 90,485 -
General Plant - Vehicles 392.9 WA SG 83,243 2.38% 2.29%1,981 1,906 (75) (5)
General Plant - Vehicles 392.9 WA WA 620,650 2.38% 2.29%14,771 14,213 (559) -
General Plant - Vehicles 392.9 WY SG 592,972 2.68% 3.03%15,892 17,967 2,075 129
General Plant - Vehicles 392.9 WY WY 3,220,759 2.68% 3.03%86,316 97,589 11,273 -
General Plant - Vehicles 392.9 OT SG 6,433 2.18% 1.65%140 106 (34) (2)
General Plant - Vehicles 396.3 C C 1,447,080 7.20% 12.21% 104,190 176,689 72,499 -
General Plant - Vehicles 396.3 ID SG 94,951 7.67% 11.95% 7,283 11,347 4,064 253
General Plant - Vehicles 396.3 ID ID 2,987,665 7.67% 11.95% 229,154 357,026 127,872 127,872
General Plant - Vehicles 396.3 OR OR 12,083,235 9.23% 9.31% 1,115,283 1,124,949 9,667 -
General Plant - Vehicles 396.3 OR SG 82,388 9.23% 9.31% 7,604 7,670 66 4
General Plant - Vehicles 396.3 UT SG 110,980 8.10% 10.55% 8,989 11,708 2,719 169
General Plant - Vehicles 396.3 UT SO 1,450,283 8.10% 10.55% 117,473 153,005 35,532 2,115
General Plant - Vehicles 396.3 UT UT 14,569,513 8.10% 10.55% 1,180,131 1,537,084 356,953 -
General Plant - Vehicles 396.3 WA SG 76,764 5.66% 9.49% 4,345 7,285 2,940 183
General Plant - Vehicles 396.3 WA WA 2,348,544 5.66% 9.49% 132,928 222,877 89,949 -
General Plant - Vehicles 396.3 WY WY 4,408,344 8.47% 14.66% 373,387 646,263 272,876 - General Plant - Vehicles 396.7 C C 2,265,611 4.98% 5.59% 112,827 126,648 13,820 -
General Plant - Vehicles 396.7 ID ID 6,717,318 3.73% 5.39% 250,556 362,063 111,507 111,507
General Plant - Vehicles 396.7 ID SG 1,069,121 3.73% 5.39% 39,878 57,626 17,747 1,104 General Plant - Vehicles 396.7 OR OR 22,854,375 5.14% 5.20% 1,174,715 1,188,428 13,713 -
General Plant - Vehicles 396.7 OR SG 1,524,457 5.14% 5.20% 78,357 79,272 915 57
General Plant - Vehicles 396.7 OT SG 1,943,963 1.86% 2.66% 36,158 51,709 15,552 967
General Plant - Vehicles 396.7 UT SE 382,959 5.36% 6.09% 20,527 23,322 2,796 181
General Plant - Vehicles 396.7 UT SG 13,090,861 5.36% 6.09% 701,670 797,233 95,563 5,945
General Plant - Vehicles 396.7 UT SO 3,825,432 5.36% 6.09% 205,043 232,969 27,926 1,662
Depreciation Rate Total Company Depreciation
ATTACHMENT 2
ORDER NO. 34754
Attachment 2
Page 2 of 2
Rocky Mountain Power - Attachment 2
Depreciation Rate Comparison - Plant Balances as of December, 2020
LLOCATED
Description AF Plant-in-Service EXISTING SETTLEMENT EXISTING SETTLEMENT DIFFERENCE ID
Depreciation Rate Total Company Depreciation
General Plant - Vehicles 396.7 UT UT 35,912,226 5.36% 6.09% 1,924,895 2,187,055 262,159 -
General Plant - Vehicles 396.7 WA SG 465,312 6.03% 3.93%28,058 18,287 (9,772) (608)
General Plant - Vehicles 396.7 WA WA 5,846,223 6.03% 3.93% 352,527 229,757 (122,771) -
General Plant - Vehicles 396.7 WY SG 24,392,855 4.86% 5.77% 1,185,493 1,407,468 221,975 13,808
General Plant - Vehicles 396.7 WY WY 14,896,522 4.86% 5.77% 723,971 859,529 135,558 -
Total General Plant - Vehicles*287,063,409 5.33% 6.50% 15,314,391 18,665,718 3,351,327 440,625
General Plant - All Othe State F Plant in Service
General Plant - All Other 389.2 ID ID 4,646 1.17% 1.70% 54 79 25 25
General Plant - All Other 389.2 UT SG 1,183 2.03% 2.05% 24 24 0 0 General Plant - All Other 389.2 UT UT 80,996 2.03% 2.05% 1,644 1,660 16 -
General Plant - All Other 389.2 WY WY 74,246 1.98% 1.87% 1,470 1,388 (82) -
General Plant - All Other 390 C C 3,012,931 1.71% 1.99% 51,520 59,997 8,477 -
General Plant - All Other 390 C SO 456,255 1.71% 1.99%7,802 9,079 1,278 76
General Plant - All Other 390 ID ID 12,477,686 1.65% 1.84% 205,883 229,225 23,342 23,342
General Plant - All Other 390 ID SG 1,446,832 1.65% 1.84%23,873 26,622 2,749 171
General Plant - All Other 390 ID SO 779,213 1.65% 1.84%12,857 14,338 1,481 88
General Plant - All Other 390 OR OR 33,518,026 1.86% 2.08% 623,435 702,170 78,735 -
General Plant - All Other 390 OR SG 2,963,511 1.86% 2.08%55,121 61,641 6,520 406
General Plant - All Other 390 OR SO 49,771,365 1.86% 2.08% 925,747 1,035,244 109,497 6,518
General Plant - All Other 390 OT SG 363,676 1.51% 1.76%5,492 6,401 909 57
General Plant - All Other 390 UT CN 8,374,998 1.53% 2.55% 128,137 213,562 85,425 3,529
General Plant - All Other 390 UT SG 2,387,110 1.53% 2.55%36,523 60,871 24,349 1,515
General Plant - All Other 390 UT SO 40,099,508 1.53% 2.55% 613,522 1,022,537 409,015 24,349
General Plant - All Other 390 UT UT 45,382,211 1.53% 2.55% 694,348 1,155,442 461,094 -
General Plant - All Other 390 UT SE 1,041,182 1.53% 2.55%15,930 26,550 10,620 687
General Plant - All Other 390 WA SG 92,763 2.52% 2.08%2,338 1,929 (408) (25)
General Plant - All Other 390 WA SO 1,488,037 2.52% 2.08%37,499 30,951 (6,547) (390)
General Plant - All Other 390 WA WA 11,467,860 2.52% 2.08% 288,991 239,453 (49,538) - General Plant - All Other 390 WY SG 860,033 1.95% 2.28%16,771 19,609 2,838 177
General Plant - All Other 390 WY SO 132,386 1.95%2.28%2,582 3,018 437 26
General Plant - All Other 390 WY WY 17,893,960 1.95% 2.28% 348,933 407,255 58,322 -
Total General Plant - All Other 234,170,613 1.75% 2.28% 4,100,495 5,329,047 1,228,552 60,549
Total General Plant 521,234,022 3.72% 4.60% 19,414,887 23,994,765 4,579,879 501,175
Total Company - Depreciable Plant 28,572,567,679 2.74% 3.24% 783,974,101 925,364,724 141,390,623 8,725,756
COLSTRIP RESERVE AMORTIZATION SG (2,293,038) - 2,293,038 142,641
HUNTER RESERVE AMORTIZATION SG (5,927,184) - 5,927,184 368,707
GADSBY RESERVE AMORTIZATIO SG (2,341,500) - 2,341,500 145,656
BLUNDELLRESERVE AMORTIZATION SG (785,202) - 785,202 48,844
WYOMING - DISTRIBUTION RESERVE AMORTIZATIO WY (2,077,204) - 2,077,204 -
UTAH - DISTRIBUTION RESERVE AMORTIZATION UT (23,109,549) - 23,109,549 -
IDAHO - DISTRIBUTION RESERVE AMORTIZATIO ID (2,508,698) - 2,508,698 2,508,698
CUSTOMER RATE IMPACT OF APPROVED 2013 INCREMENTAL DEPRECIATION STUDY NOT IN RATE 2,000,000
Total Company 28,640,915,067 744,931,726 925,364,724 180,432,998 13,940,303
* For regulatory purposes, vehicle depreciation is re-classified as O&M.
Allocation Factor Table
IDC0.0000%
CN 4.1314%
ID 100.0000%
OR 0.0000%
SE 6.4664%
SG 6.2206%
SO 5.9530%
UT 0.0000%
WA 0.0000%
WY 0.0000%
Source: Factors from December 2017 Semi-Annual Report
ATTACHMENT 2
ORDER NO. 34754

ATTACHMENT 3
Consolidated Depreciation Rates
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 1 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
STEAM PRODUCTION PLANT
CHOLLA GENERATING STATION
CHOLLA UNIT 4
310.20 LAND RIGHTS 04-2025 SQUARE 0 185,271 13.54 04-2020 0 -
311.00 STRUCTURES AND IMPROVEMENTS 04-2025 110-S0.5 (4)8,529,325 12.93 04-2020 0 -
312.00 BOILER PLANT EQUIPMENT 04-2025 65-L0.5 (5)45,604,944 13.71 04-2020 0 -
314.00 TURBOGENERATOR UNITS 04-2025 50-S0 (5)8,690,420 13.34 04-2020 0 -
315.00 ACCESSORY ELECTRIC EQUIPMENT 04-2025 80-R2.5 (4)8,327,524 12.24 04-2020 0 -
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 04-2025 45-L0 (4)494,291 12.85 04-2020 0 -
TOTAL CHOLLA UNIT 4 71,831,775 13.38 0
COLSTRIP GENERATING STATION
COLSTRIP GENERATING STATION
311.00 STRUCTURES AND IMPROVEMENTS 12-2027 110-S0.5 (6)4,733,812 7.24 12-2027 110-S0.5 (6)4,733,812 7.24
312.00 BOILER PLANT EQUIPMENT 12-2027 65-L0.5 (7)10,512,862 8.26 12-2027 65-L0.5 (7)10,512,862 8.26314.00 TURBOGENERATOR UNITS 12-2027 50-S0 (6)3,735,660 9.08 12-2027 50-S0 (6)3,735,660 9.08
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2027 80-R2.5 (6)637,218 6.81 12-2027 80-R2.5 (6)637,218 6.81
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2027 45-L0 (5)40,962 9.59 12-2027 45-L0 (5)40,962 9.59
TOTAL COLSTRIP GENERATING STATION 19,660,514 8.07 19,660,514 8.07
CRAIG GENERATING STATION
CRAIG UNIT 1
311.00 STRUCTURES AND IMPROVEMENTS 12-2025 110-S0.5 (1)624,952 5.42 12-2025 110-S0.5 (1)624,952 5.42
312.00 BOILER PLANT EQUIPMENT 12-2025 65-L0.5 (2)2,246,263 7.11 12-2025 65-L0.5 (2)2,246,263 7.11
314.00 TURBOGENERATOR UNITS 12-2025 50-S0 (2)1,170,271 9.39 12-2025 50-S0 (2)1,170,271 9.39
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2025 80-R2.5 (1)381,342 5.50 12-2025 80-R2.5 (1)381,342 5.50
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2025 45-L0 (1)14,816 6.30 12-2025 45-L0 (1)14,816 6.30
TOTAL CRAIG UNIT 1 4,437,644 7.07 4,437,644 7.07
CRAIG UNIT 2
311.00 STRUCTURES AND IMPROVEMENTS 12-2026 110-S0.5 (2)562,970 4.86 12-2026 110-S0.5 (2)562,970 4.86
312.00 BOILER PLANT EQUIPMENT 12-2026 65-L0.5 (2)8,052,814 11.02 12-2026 65-L0.5 (2)8,052,814 11.02
314.00 TURBOGENERATOR UNITS 12-2026 50-S0 (2)1,148,792 9.00 12-2026 50-S0 (2)1,148,792 9.00
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2026 80-R2.5 (1)855,000 8.45 12-2026 80-R2.5 (1)855,000 8.45
TOTAL CRAIG UNIT 2 10,619,576 9.88 10,619,576 9.88
CRAIG COMMON311.00 STRUCTURES AND IMPROVEMENTS 12-2026 110-S0.5 (1)1,316,835 7.73 12-2026 110-S0.5 (1)1,316,835 7.73
312.00 BOILER PLANT EQUIPMENT 12-2026 65-L0.5 (2)2,915,182 8.52 12-2026 65-L0.5 (2)2,915,182 8.52
314.00 TURBOGENERATOR UNITS 12-2026 50-S0 (2)384,583 8.43 12-2026 50-S0 (2)384,583 8.43315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2026 80-R2.5 (1)170,443 5.72 12-2026 80-R2.5 (1)170,443 5.72
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2026 45-L0 (1)55,222 6.00 12-2026 45-L0 (1)55,222 6.00
TOTAL CRAIG COMMON 4,842,265 8.11 4,842,265 8.11
TOTAL CRAIG GENERATING STATION 19,899,485 8.65 19,899,485 8.65
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 2 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
DAVE JOHNSTON GENERATING STATION
DAVE JOHNSTON UNIT 1
311.00 STRUCTURES AND IMPROVEMENTS 12-2027 110-S0.5 (3)66,756 6.64 12-2027 110-S0.5 (3)66,756 6.64
312.00 BOILER PLANT EQUIPMENT 12-2027 65-L0.5 (4)3,365,938 6.03 12-2027 65-L0.5 (4)3,365,938 6.03
314.00 TURBOGENERATOR UNITS 12-2027 50-S0 (4)651,642 5.93 12-2027 50-S0 (4)651,642 5.93
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2027 80-R2.5 (3)81,163 2.93 12-2027 80-R2.5 (3)81,163 2.93
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2027 45-L0 (3)120 4.74 12-2027 45-L0 (3)120 4.74
TOTAL DAVE JOHNSTON UNIT 1 4,165,619 5.90 4,165,619 5.90
DAVE JOHNSTON UNIT 2
311.00 STRUCTURES AND IMPROVEMENTS 12-2027 110-S0.5 (3)72,428 8.45 12-2027 110-S0.5 (3)72,428 8.45
312.00 BOILER PLANT EQUIPMENT 12-2027 65-L0.5 (4)3,449,755 5.97 12-2027 65-L0.5 (4)3,449,755 5.97
314.00 TURBOGENERATOR UNITS 12-2027 50-S0 (4)1,081,254 6.50 12-2027 50-S0 (4)1,081,254 6.50
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2027 80-R2.5 (3)179,715 4.84 12-2027 80-R2.5 (3)179,715 4.84
TOTAL DAVE JOHNSTON UNIT 2 4,783,152 6.06 4,783,152 6.06
DAVE JOHNSTON UNIT 3311.00 STRUCTURES AND IMPROVEMENTS 12-2027 110-S0.5 (3)1,170,255 6.19 12-2027 110-S0.5 (3)1,170,255 6.19
312.00 BOILER PLANT EQUIPMENT 12-2027 65-L0.5 (3)16,234,764 7.07 12-2027 65-L0.5 (3)16,234,764 7.07
314.00 TURBOGENERATOR UNITS 12-2027 50-S0 (4)1,656,957 6.78 12-2027 50-S0 (4)1,656,957 6.78315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2027 80-R2.5 (3)951,105 6.28 12-2027 80-R2.5 (3)951,105 6.28
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2027 45-L0 (3)11,399 5.00 12-2027 45-L0 (3)11,399 5.00
TOTAL DAVE JOHNSTON UNIT 3 20,024,480 6.95 20,024,480 6.95
DAVE JOHNSTON UNIT 4
311.00 STRUCTURES AND IMPROVEMENTS 12-2027 110-S0.5 (3)1,078,085 7.13 12-2027 110-S0.5 (3)1,078,085 7.13312.00 BOILER PLANT EQUIPMENT 12-2027 65-L0.5 (3)16,593,337 7.19 12-2027 65-L0.5 (3)16,593,337 7.19
314.00 TURBOGENERATOR UNITS 12-2027 50-S0 (4)2,570,438 6.44 12-2027 50-S0 (4)2,570,438 6.44
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2027 80-R2.5 (3)889,942 6.22 12-2027 80-R2.5 (3)889,942 6.22
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2027 45-L0 (3)30,965 5.43 12-2027 45-L0 (3)30,965 5.43
TOTAL DAVE JOHNSTON UNIT 4 21,162,767 7.04 21,162,767 7.04
DAVE JOHNSTON COMMON
310.20 LAND RIGHTS 12-2027 SQUARE 0 3,445 3.45 12-2027 SQUARE 0 3,445 3.45
311.00 STRUCTURES AND IMPROVEMENTS 12-2027 110-S0.5 (3)7,956,823 6.10 12-2027 110-S0.5 (3)7,956,823 6.10
312.00 BOILER PLANT EQUIPMENT 12-2027 65-L0.5 (3)11,189,744 7.48 12-2027 65-L0.5 (3)11,189,744 7.48
314.00 TURBOGENERATOR UNITS 12-2027 50-S0 (3)1,050,411 8.83 12-2027 50-S0 (3)1,050,411 8.83
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2027 80-R2.5 (3)1,996,364 7.16 12-2027 80-R2.5 (3)1,996,364 7.16
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2027 45-L0 (3)494,093 6.70 12-2027 45-L0 (3)494,093 6.70
TOTAL DAVE JOHNSTON COMMON 22,690,880 6.93 22,690,880 6.93
TOTAL DAVE JOHNSTON GENERATING STATION 72,826,898 6.83 72,826,898 6.83
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 3 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
GADSBY GENERATING STATION
GADSBY UNIT 1
311.00 STRUCTURES AND IMPROVEMENTS 12-2032 110-S0.5 (14)32,893 2.24 12-2032 110-S0.5 (14)32,893 2.24
312.00 BOILER PLANT EQUIPMENT 12-2032 65-L0.5 (14)234,308 2.35 12-2032 65-L0.5 (14)234,308 2.35
314.00 TURBOGENERATOR UNITS 12-2032 50-S0 (14)77,989 1.56 12-2032 50-S0 (14)77,989 1.56
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2032 80-R2.5 (14)13,023 0.96 12-2032 80-R2.5 (14)13,023 0.96
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2032 45-L0 (10)197 1.04 12-2032 45-L0 (10)197 1.04
TOTAL GADSBY UNIT 1 358,410 2.01 358,410 2.01
GADSBY UNIT 2
311.00 STRUCTURES AND IMPROVEMENTS 12-2032 110-S0.5 (15)30,536 2.25 12-2032 110-S0.5 (15)30,536 2.25
312.00 BOILER PLANT EQUIPMENT 12-2032 65-L0.5 (14)281,036 2.11 12-2032 65-L0.5 (14)281,036 2.11
314.00 TURBOGENERATOR UNITS 12-2032 50-S0 (14)134,018 2.30 12-2032 50-S0 (14)134,018 2.30
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2032 80-R2.5 (14)11,814 0.87 12-2032 80-R2.5 (14)11,814 0.87
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2032 45-L0 (10)118 1.04 12-2032 45-L0 (10)118 1.04
TOTAL GADSBY UNIT 2 457,522 2.09 457,522 2.09
GADSBY UNIT 3
311.00 STRUCTURES AND IMPROVEMENTS 12-2032 110-S0.5 (14)37,915 2.60 12-2032 110-S0.5 (14)37,915 2.60
312.00 BOILER PLANT EQUIPMENT 12-2032 65-L0.5 (14)310,220 2.30 12-2032 65-L0.5 (14)310,220 2.30314.00 TURBOGENERATOR UNITS 12-2032 50-S0 (14)240,770 3.20 12-2032 50-S0 (14)240,770 3.20
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2032 80-R2.5 (14)61,312 2.48 12-2032 80-R2.5 (14)61,312 2.48
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2032 45-L0 (10)433 1.03 12-2032 45-L0 (10)433 1.03 TOTAL GADSBY UNIT 3 650,650 2.61 650,650 2.61
GADSBY COMMON
311.00 STRUCTURES AND IMPROVEMENTS 12-2032 110-S0.5 (14)248,241 2.09 12-2032 110-S0.5 (14)248,241 2.09
312.00 BOILER PLANT EQUIPMENT 12-2032 65-L0.5 (14)102,813 5.44 12-2032 65-L0.5 (14)102,813 5.44
314.00 TURBOGENERATOR UNITS 12-2032 50-S0 (14)14,741 3.21 12-2032 50-S0 (14)14,741 3.21
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2032 80-R2.5 (14)132,357 4.28 12-2032 80-R2.5 (14)132,357 4.28
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2032 45-L0 (12)11,121 3.12 12-2032 45-L0 (12)11,121 3.12
TOTAL GADSBY COMMON 509,273 2.88 509,273 2.88
TOTAL GADSBY GENERATING STATION 1,975,855 2.40 1,975,855 2.40
HAYDEN GENERATING STATION
HAYDEN UNIT 1
311.00 STRUCTURES AND IMPROVEMENTS 12-2030 110-S0.5 (2)13,956 1.25 12-2030 110-S0.5 (2)13,956 1.25
312.00 BOILER PLANT EQUIPMENT 12-2030 65-L0.5 (2)2,534,592 5.49 12-2030 65-L0.5 (2)2,534,592 5.49314.00 TURBOGENERATOR UNITS 12-2030 50-S0 (2)240,056 4.53 12-2030 50-S0 (2)240,056 4.53
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2030 80-R2.5 (2)25,453 2.53 12-2030 80-R2.5 (2)25,453 2.53
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2030 45-L0 (1)8,276 3.51 12-2030 45-L0 (1)8,276 3.51TOTAL HAYDEN UNIT 1 2,822,333 5.24 2,822,333 5.24
HAYDEN UNIT 2311.00 STRUCTURES AND IMPROVEMENTS 12-2030 110-S0.5 (2)26,903 1.48 12-2030 110-S0.5 (2)26,903 1.48
312.00 BOILER PLANT EQUIPMENT 12-2030 65-L0.5 (2)1,355,114 5.70 12-2030 65-L0.5 (2)1,355,114 5.70
314.00 TURBOGENERATOR UNITS 12-2030 50-S0 (2)207,520 4.69 12-2030 50-S0 (2)207,520 4.69315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2030 80-R2.5 (1)28,324 2.16 12-2030 80-R2.5 (1)28,324 2.16
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2030 45-L0 (1)5,363 2.58 12-2030 45-L0 (1)5,363 2.58
TOTAL HAYDEN UNIT 2 1,623,224 5.14 1,623,224 5.14
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 4 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
HAYDEN COMMON
311.00 STRUCTURES AND IMPROVEMENTS 12-2030 110-S0.5 (1)714,551 4.82 12-2030 110-S0.5 (1)714,551 4.82312.00 BOILER PLANT EQUIPMENT 12-2030 65-L0.5 (2)452,085 3.69 12-2030 65-L0.5 (2)452,085 3.69
314.00 TURBOGENERATOR UNITS 12-2030 50-S0 (2)12,410 5.05 12-2030 50-S0 (2)12,410 5.05
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2030 80-R2.5 (2)4,440 2.19 12-2030 80-R2.5 (2)4,440 2.19
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2030 45-L0 (1)3,957 2.61 12-2030 45-L0 (1)3,957 2.61
TOTAL HAYDEN COMMON 1,187,443 4.29 1,187,443 4.29
TOTAL HAYDEN GENERATING STATION 5,633,000 4.98 5,633,000 4.98
HUNTER GENERATING STATION
HUNTER UNIT 1
311.00 STRUCTURES AND IMPROVEMENTS 12-2042 110-S0.5 (7)528,002 2.30 12-2042 110-S0.5 (7)528,002 2.30
312.00 BOILER PLANT EQUIPMENT 12-2042 65-L0.5 (8)10,390,165 3.85 12-2042 65-L0.5 (8)10,390,165 3.85
314.00 TURBOGENERATOR UNITS 12-2042 50-S0 (8)2,390,608 3.66 12-2042 50-S0 (8)2,390,608 3.66
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2042 80-R2.5 (7)930,212 2.77 12-2042 80-R2.5 (7)930,212 2.77316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2042 45-L0 (5)23,951 3.21 12-2042 45-L0 (5)23,951 3.21
TOTAL HUNTER UNIT 1 14,262,938 3.63 14,262,938 3.63
HUNTER UNIT 2
311.00 STRUCTURES AND IMPROVEMENTS 12-2042 110-S0.5 (7)294,203 2.38 12-2042 110-S0.5 (7)294,203 2.38
312.00 BOILER PLANT EQUIPMENT 12-2042 65-L0.5 (8)6,741,163 3.83 12-2042 65-L0.5 (8)6,741,163 3.83314.00 TURBOGENERATOR UNITS 12-2042 50-S0 (8)1,655,478 3.68 12-2042 50-S0 (8)1,655,478 3.68
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2042 80-R2.5 (7)433,465 2.58 12-2042 80-R2.5 (7)433,465 2.58
TOTAL HUNTER UNIT 2 9,124,309 3.65 9,124,309 3.65
HUNTER UNIT 3
311.00 STRUCTURES AND IMPROVEMENTS 12-2042 110-S0.5 (7)1,312,301 2.38 12-2042 110-S0.5 (7)1,312,301 2.38
312.00 BOILER PLANT EQUIPMENT 12-2042 65-L0.5 (8)10,052,897 3.28 12-2042 65-L0.5 (8)10,052,897 3.28
314.00 TURBOGENERATOR UNITS 12-2042 50-S0 (7)3,325,226 3.88 12-2042 50-S0 (7)3,325,226 3.88
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2042 80-R2.5 (7)1,343,204 2.49 12-2042 80-R2.5 (7)1,343,204 2.49
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2042 45-L0 (5)50,855 3.33 12-2042 45-L0 (5)50,855 3.33
TOTAL HUNTER UNIT 3 16,084,483 3.20 16,084,483 3.20
HUNTER UNITS 1 AND 2 COMMON
311.00 STRUCTURES AND IMPROVEMENTS 12-2042 110-S0.5 (7)216,202 2.32 12-2042 110-S0.5 (7)216,202 2.32
312.00 BOILER PLANT EQUIPMENT 12-2042 65-L0.5 (8)398,899 3.45 12-2042 65-L0.5 (8)398,899 3.45
314.00 TURBOGENERATOR UNITS 12-2042 50-S0 (8)126,346 3.39 12-2042 50-S0 (8)126,346 3.39
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2042 80-R2.5 (6)3,448 3.41 12-2042 80-R2.5 (6)3,448 3.41
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2042 45-L0 (5)24,199 3.16 12-2042 45-L0 (5)24,199 3.16
TOTAL HUNTER UNITS 1 AND 2 COMMON 769,094 3.02 769,094 3.02
HUNTER UNITS 1, 2 AND 3 COMMON
310.20 LAND RIGHTS 12-2042 SQUARE 0 5,030 2.04 12-2042 SQUARE 0 5,030 2.04311.00 STRUCTURES AND IMPROVEMENTS 12-2042 110-S0.5 (7)3,192,076 2.68 12-2042 110-S0.5 (7)3,192,076 2.68
312.00 BOILER PLANT EQUIPMENT 12-2042 65-L0.5 (8)1,273,378 3.77 12-2042 65-L0.5 (8)1,273,378 3.77
314.00 TURBOGENERATOR UNITS 12-2042 50-S0 (8)41,482 3.53 12-2042 50-S0 (8)41,482 3.53315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2042 80-R2.5 (5)96,452 3.85 12-2042 80-R2.5 (5)96,452 3.85
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2042 45-L0 (5)17,667 3.95 12-2042 45-L0 (5)17,667 3.95
TOTAL HUNTER UNITS 1, 2 AND 3 COMMON 4,626,085 2.94 4,626,085 2.94
TOTAL HUNTER GENERATING STATION 44,866,909 3.38 44,866,909 3.38
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 5 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
HUNTINGTON GENERATING STATION
HUNTINGTON UNIT 1
311.00 STRUCTURES AND IMPROVEMENTS 12-2036 110-S0.5 (7)506,328 2.52 12-2036 110-S0.5 (7)506,328 2.52
312.00 BOILER PLANT EQUIPMENT 12-2036 65-L0.5 (7)13,121,287 4.41 12-2036 65-L0.5 (7)13,121,287 4.41
314.00 TURBOGENERATOR UNITS 12-2036 50-S0 (7)2,754,826 4.37 12-2036 50-S0 (7)2,754,826 4.37
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2036 80-R2.5 (6)560,787 2.77 12-2036 80-R2.5 (6)560,787 2.77
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2036 45-L0 (5)49,937 4.27 12-2036 45-L0 (5)49,937 4.27
TOTAL HUNTINGTON UNIT 1 16,993,165 4.22 16,993,165 4.22
HUNTINGTON UNIT 2
311.00 STRUCTURES AND IMPROVEMENTS 12-2036 110-S0.5 (6)822,442 3.09 12-2036 110-S0.5 (6)822,442 3.09
312.00 BOILER PLANT EQUIPMENT 12-2036 65-L0.5 (7)11,139,960 4.25 12-2036 65-L0.5 (7)11,139,960 4.25
314.00 TURBOGENERATOR UNITS 12-2036 50-S0 (7)2,550,255 4.16 12-2036 50-S0 (7)2,550,255 4.16
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2036 80-R2.5 (6)822,357 3.39 12-2036 80-R2.5 (6)822,357 3.39
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2036 45-L0 (5)35,708 3.89 12-2036 45-L0 (5)35,708 3.89
TOTAL HUNTINGTON UNIT 2 15,370,722 4.10 15,370,722 4.10
HUNTINGTON COMMON
311.00 STRUCTURES AND IMPROVEMENTS 12-2036 110-S0.5 (7)2,646,940 3.22 12-2036 110-S0.5 (7)2,646,940 3.22312.00 BOILER PLANT EQUIPMENT 12-2036 65-L0.5 (7)2,152,529 4.81 12-2036 65-L0.5 (7)2,152,529 4.81
314.00 TURBOGENERATOR UNITS 12-2036 50-S0 (8)281,319 3.80 12-2036 50-S0 (8)281,319 3.80
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2036 80-R2.5 (5)225,144 4.68 12-2036 80-R2.5 (5)225,144 4.68316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2036 45-L0 (5)83,054 5.68 12-2036 45-L0 (5)83,054 5.68
TOTAL HUNTINGTON COMMON 5,388,986 3.84 5,388,986 3.84
TOTAL HUNTINGTON GENERATING STATION 37,752,873 4.11 37,752,873 4.11
JIM BRIDGER GENERATING STATION
JIM BRIDGER UNIT 1
311.00 STRUCTURES AND IMPROVEMENTS 12-2028 110-S0.5 (5)589,967 3.84 12-2028 110-S0.5 (5)589,967 3.84
312.00 BOILER PLANT EQUIPMENT 12-2028 65-L0.5 (5)10,098,796 6.07 12-2028 65-L0.5 (5)10,098,796 6.07
314.00 TURBOGENERATOR UNITS 12-2028 50-S0 (5)2,938,691 6.52 12-2028 50-S0 (5)2,938,691 6.52
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2028 80-R2.5 (5)423,214 3.96 12-2028 80-R2.5 (5)423,214 3.96
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2028 45-L0 (4)11,661 4.02 12-2028 45-L0 (4)11,661 4.02
TOTAL JIM BRIDGER UNIT 1 14,062,329 5.91 14,062,329 5.91
JIM BRIDGER UNIT 2
311.00 STRUCTURES AND IMPROVEMENTS 12-2032 110-S0.5 (6)376,623 2.97 12-2032 110-S0.5 (6)376,623 2.97
312.00 BOILER PLANT EQUIPMENT 12-2032 65-L0.5 (6)8,238,352 4.86 12-2032 65-L0.5 (6)8,238,352 4.86314.00 TURBOGENERATOR UNITS 12-2032 50-S0 (5)3,236,065 5.55 12-2032 50-S0 (5)3,236,065 5.55
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2032 80-R2.5 (5)280,622 3.10 12-2032 80-R2.5 (5)280,622 3.10
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2032 45-L0 (4)6,487 3.53 12-2032 45-L0 (4)6,487 3.53TOTAL JIM BRIDGER UNIT 2 12,138,149 4.86 12,138,149 4.86
JIM BRIDGER UNIT 3311.00 STRUCTURES AND IMPROVEMENTS 12-2037 110-S0.5 (6)423,758 2.90 12-2037 110-S0.5 (6)423,758 2.90
312.00 BOILER PLANT EQUIPMENT 12-2037 65-L0.5 (6)12,629,368 4.60 12-2037 65-L0.5 (6)12,629,368 4.60
314.00 TURBOGENERATOR UNITS 12-2037 50-S0 (7)1,775,327 4.11 12-2037 50-S0 (7)1,775,327 4.11315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2037 80-R2.5 (6)293,199 3.24 12-2037 80-R2.5 (6)293,199 3.24
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2037 45-L0 (4)5,655 3.17 12-2037 45-L0 (4)5,655 3.17
TOTAL JIM BRIDGER UNIT 3 15,127,307 4.43 15,127,307 4.43
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 6 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
JIM BRIDGER UNIT 4
311.00 STRUCTURES AND IMPROVEMENTS 12-2037 110-S0.5 (6)1,024,417 2.54 12-2037 110-S0.5 (6)1,024,417 2.54312.00 BOILER PLANT EQUIPMENT 12-2037 65-L0.5 (6)14,101,548 4.61 12-2037 65-L0.5 (6)14,101,548 4.61
314.00 TURBOGENERATOR UNITS 12-2037 50-S0 (7)1,794,210 3.91 12-2037 50-S0 (7)1,794,210 3.91
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2037 80-R2.5 (6)455,314 2.68 12-2037 80-R2.5 (6)455,314 2.68
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2037 45-L0 (4)36,635 3.16 12-2037 45-L0 (4)36,635 3.16
TOTAL JIM BRIDGER UNIT 4 17,412,124 4.24 17,412,124 4.24
JIM BRIDGER COMMON
310.20 LAND RIGHTS 12-2037 SQUARE 0 5,990 2.13 12-2037 SQUARE 0 5,990 2.13
311.00 STRUCTURES AND IMPROVEMENTS 12-2037 110-S0.5 (6)2,641,291 3.55 12-2037 110-S0.5 (6)2,641,291 3.55
312.00 BOILER PLANT EQUIPMENT 12-2037 65-L0.5 (7)4,457,480 4.24 12-2037 65-L0.5 (7)4,457,480 4.24
314.00 TURBOGENERATOR UNITS 12-2037 50-S0 (6)467,224 4.48 12-2037 50-S0 (6)467,224 4.48
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2037 80-R2.5 (5)729,916 3.77 12-2037 80-R2.5 (5)729,916 3.77
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2037 45-L0 (4)143,889 5.07 12-2037 45-L0 (4)143,889 5.07
TOTAL JIM BRIDGER COMMON 8,445,790 3.98 8,445,790 3.98
TOTAL JIM BRIDGER GENERATING STATION 67,185,699 4.63 67,185,699 4.63
NAUGHTON GENERATING STATION
NAUGHTON UNIT 1
311.00 STRUCTURES AND IMPROVEMENTS 12-2029 110-S0.5 (11)1,683,380 7.99 12-2029 110-S0.5 (9)1,210,349 5.74312.00 BOILER PLANT EQUIPMENT 12-2029 65-L0.5 (11)14,169,792 9.22 12-2029 65-L0.5 (9)11,365,657 7.39
314.00 TURBOGENERATOR UNITS 12-2029 50-S0 (11)1,787,024 8.85 12-2029 50-S0 (9)1,341,405 6.65
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2029 80-R2.5 (11)1,818,465 8.72 12-2029 80-R2.5 (9)1,419,332 6.81316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2029 45-L0 (9)6,238 7.17 12-2029 45-L0 (8)3,407 3.91
TOTAL NAUGHTON UNIT 1 19,464,899 9.01 15,340,150 7.10
NAUGHTON UNIT 2
311.00 STRUCTURES AND IMPROVEMENTS 12-2029 110-S0.5 (11)2,583,777 8.83 12-2029 110-S0.5 (9)2,043,420 6.98
312.00 BOILER PLANT EQUIPMENT 12-2029 65-L0.5 (11)17,548,475 9.14 12-2029 65-L0.5 (9)13,971,983 7.28
314.00 TURBOGENERATOR UNITS 12-2029 50-S0 (11)2,562,033 9.38 12-2029 50-S0 (9)2,050,890 7.51
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2029 80-R2.5 (11)2,610,776 8.69 12-2029 80-R2.5 (9)2,024,532 6.74
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2029 45-L0 (9)25,733 7.20 12-2029 45-L0 (8)14,313 4.00
TOTAL NAUGHTON UNIT 2 25,330,794 9.08 20,105,138 7.21
NAUGHTON UNIT 3
311.00 STRUCTURES AND IMPROVEMENTS 12-2029 110-S0.5 (9)544,805 3.83
312.00 BOILER PLANT EQUIPMENT 12-2029 65-L0.5 (9)9,171,375 9.64
314.00 TURBOGENERATOR UNITS 12-2029 50-S0 (9)2,338,640 5.99
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2029 80-R2.5 (9)471,940 4.13316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2029 45-L0 (8)7,552 3.66
TOTAL NAUGHTON UNIT 3 12,534,312 7.83
NAUGHTON COMMON
310.20 LAND RIGHTS 12-2029 SQUARE 0 855 5.69 12-2029 SQUARE 0 488 3.25
311.00 STRUCTURES AND IMPROVEMENTS 12-2029 110-S0.5 (11)6,377,962 8.76 12-2029 110-S0.5 (9)4,999,459 6.87312.00 BOILER PLANT EQUIPMENT 12-2029 65-L0.5 (11)3,976,077 8.85 12-2029 65-L0.5 (9)3,062,540 6.82
314.00 TURBOGENERATOR UNITS 12-2029 50-S0 (11)166,156 9.54 12-2029 50-S0 (9)135,970 7.80
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2029 80-R2.5 (11)365,444 8.68 12-2029 80-R2.5 (9)284,193 6.75316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2029 45-L0 (10)143,097 9.07 12-2029 45-L0 (8)110,749 7.02
TOTAL NAUGHTON COMMON 11,029,591 8.80 8,593,399 6.86
TOTAL NAUGHTON GENERATING STATION 55,825,284 9.00 56,572,999 7.25
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 7 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
WYODAK GENERATING STATION
WYODAK PLANT
310.20 LAND RIGHTS 12-2039 SQUARE 0 3,165 1.92 12-2039 SQUARE 0 3,165 1.92
311.00 STRUCTURES AND IMPROVEMENTS 12-2039 110-S0.5 (4)1,280,783 2.40 12-2039 110-S0.5 (4)1,280,783 2.40
312.00 BOILER PLANT EQUIPMENT 12-2039 65-L0.5 (5)11,877,404 3.59 12-2039 65-L0.5 (5)11,877,404 3.59
314.00 TURBOGENERATOR UNITS 12-2039 50-S0 (5)2,290,489 3.52 12-2039 50-S0 (5)2,290,489 3.52
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2039 80-R2.5 (4)797,055 2.73 12-2039 80-R2.5 (4)797,055 2.73
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2039 45-L0 (3)47,842 3.89 12-2039 45-L0 (3)47,842 3.89
TOTAL WYODAK GENERATING STATION 16,296,738 3.39 16,296,738 3.39
BLUNDELL GENERATING STATION
BLUNDELL GEOTHERMAL UNIT 1
311.00 STRUCTURES AND IMPROVEMENTS 12-2037 110-S0.5 (9)186,829 2.84 12-2037 110-S0.5 (9)186,829 2.84
312.00 BOILER PLANT EQUIPMENT 12-2037 65-L0.5 (10)441,987 3.41 12-2037 65-L0.5 (10)441,987 3.41314.00 TURBOGENERATOR UNITS 12-2037 50-S0 (9)643,109 3.76 12-2037 50-S0 (9)643,109 3.76
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2037 80-R2.5 (8)141,910 2.82 12-2037 80-R2.5 (8)141,910 2.82
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2037 45-L0 (7)26,821 3.92 12-2037 45-L0 (7)26,821 3.92TOTAL BLUNDELL GEOTHERMAL UNIT 1 1,440,656 3.40 1,440,656 3.40
BLUNDELL GEOTHERMAL UNIT 2311.00 STRUCTURES AND IMPROVEMENTS 12-2037 110-S0.5 (8)29,068 4.23 12-2037 110-S0.5 (8)29,068 4.23
312.00 BOILER PLANT EQUIPMENT 12-2037 65-L0.5 (9)360,519 4.58 12-2037 65-L0.5 (9)360,519 4.58
314.00 TURBOGENERATOR UNITS 12-2037 50-S0 (9)715,372 4.45 12-2037 50-S0 (9)715,372 4.45315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2037 80-R2.5 (8)99,742 4.08 12-2037 80-R2.5 (8)99,742 4.08
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2037 45-L0 (7)24,123 4.61 12-2037 45-L0 (7)24,123 4.61
TOTAL BLUNDELL GEOTHERMAL UNIT 2 1,228,824 4.45 1,228,824 4.45
BLUNDELL GEOTHERMAL STEAM FIELD
310.20 LAND RIGHTS 12-2037 SQUARE 0 690,749 1.69 12-2037 SQUARE 0 690,749 1.69
311.00 STRUCTURES AND IMPROVEMENTS 12-2037 110-S0.5 (7)9,683 3.87 12-2037 110-S0.5 (7)9,683 3.87
312.00 BOILER PLANT EQUIPMENT 12-2037 65-L0.5 (8)1,691,185 4.57 12-2037 65-L0.5 (8)1,691,185 4.57
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2037 80-R2.5 (7)49,856 4.84 12-2037 80-R2.5 (7)49,856 4.84
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2037 45-L0 (6)6,364 5.24 12-2037 45-L0 (6)6,364 5.24
TOTAL BLUNDELL GEOTHERMAL STEAM FIELD 2,447,837 3.08 2,447,837 3.08
BLUNDELL GEOTHERMAL COMMON
311.00 STRUCTURES AND IMPROVEMENTS 12-2037 110-S0.5 (8)32,489 4.40 12-2037 110-S0.5 (8)32,489 4.40
312.00 BOILER PLANT EQUIPMENT 12-2037 65-L0.5 (8)203,245 6.28 12-2037 65-L0.5 (8)203,245 6.28
315.00 ACCESSORY ELECTRIC EQUIPMENT 12-2037 80-R2.5 (8)2,016 4.78 12-2037 80-R2.5 (8)2,016 4.78316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2037 45-L0 (7)2,335 3.35 12-2037 45-L0 (7)2,335 3.35
TOTAL BLUNDELL GEOTHERMAL COMMON 240,085 5.88 240,085 5.88
TOTAL BLUNDELL GENERATING STATION 5,357,402 3.49 5,357,402 3.49
ASHTON/ST. ANTHONY
330.20 LAND RIGHTS 12-2027 SQUARE 0 37,668 11.48 12-2027 SQUARE 0 37,668 11.48
331.00 STRUCTURES AND IMPROVEMENTS 12-2027 125-R1 (1)191,475 9.03 12-2027 125-R1 0 188,289 8.88
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2027 125-R1.5 0 2,443,602 8.72 12-2027 125-R1.5 0 2,443,602 8.72
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2027 95-S0 (1)150,175 7.56 12-2027 95-S0 (1)150,175 7.56
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2027 70-L0 (1)111,111 8.40 12-2027 70-L0 (1)111,111 8.40
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 8 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2027 75-R0.5 (1)588 7.36 12-2027 75-R0.5 (1)588 7.36
336.00 ROADS, RAILROADS AND BRIDGES 12-2027 100-S0.5 (1)596 10.87 12-2027 100-S0.5 (1)596 10.87TOTAL ASHTON/ST. ANTHONY 2,935,215 8.68 2,932,029 8.67
BEAR RIVER
330.20 LAND RIGHTS 12-2033 SQUARE 0 90 1.53 12-2033 SQUARE 0 90 1.53
331.00 STRUCTURES AND IMPROVEMENTS 12-2033 125-R1 (1)295,078 4.37 12-2033 125-R1 (1)296,584 4.39
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2033 125-R1.5 (1)2,051,334 4.77 12-2033 125-R1.5 (1)2,050,211 4.77
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2033 95-S0 (2)847,567 4.92 12-2033 95-S0 (2)847,127 4.92
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2033 70-L0 (2)273,107 4.71 12-2033 70-L0 (2)272,926 4.71
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2033 75-R0.5 (1)2,356 2.94 12-2033 75-R0.5 (1)2,352 2.94
336.00 ROADS, RAILROADS AND BRIDGES 12-2033 100-S0.5 (2)65,091 5.09 12-2033 100-S0.5 (2)65,059 5.09
TOTAL BEAR RIVER 3,534,623 4.77 3,534,349 4.77
BEND
331.00 STRUCTURES AND IMPROVEMENTS 12-2030 125-R1 (1)849 0.90 12-2030 125-R1 (1)843 0.89
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2030 125-R1.5 (1)0 0.00 12-2030 125-R1.5 (1)0 0.00
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2030 95-S0 (1)60,092 7.14 12-2030 95-S0 (1)60,092 7.14 334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2030 70-L0 (2)0 - 12-2030 70-L0 (2)0 -
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2030 75-R0.5 (1)0 - 12-2030 75-R0.5 (1)0 -
336.00 ROADS, RAILROADS AND BRIDGES 12-2030 100-S0.5 (5)0 - 12-2030 100-S0.5 (5)0 - TOTAL BEND 60,941 2.06 60,935 2.06
BIG FORK331.00 STRUCTURES AND IMPROVEMENTS 12-2053 125-R1 (3)13,263 1.76 12-2053 125-R1 (3)13,250 1.75
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2053 125-R1.5 (3)101,626 1.75 12-2053 125-R1.5 (3)101,626 1.75
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2053 95-S0 (7)25,640 1.64 12-2053 95-S0 (7)25,640 1.64334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2053 70-L0 (5)7,886 2.01 12-2053 70-L0 (5)7,886 2.01
336.00 ROADS, RAILROADS AND BRIDGES 12-2053 100-S0.5 (5)4,432 1.90 12-2053 100-S0.5 (5)4,432 1.90
TOTAL BIG FORK 152,847 1.74 152,834 1.74
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 9 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
CUTLER
330.20 WATER RIGHTS 12-2064 SQUARE 0 8 1.22 12-2064 SQUARE 0 8 1.22330.30 WATER RIGHTS 12-2064 SQUARE 0 0 - 12-2064 SQUARE 0 0 -
330.40 FLOOD RIGHTS 12-2064 SQUARE 0 0 - 12-2064 SQUARE 0 0 -
331.00 STRUCTURES AND IMPROVEMENTS 12-2064 125-R1 (5)24,496 0.61 12-2064 125-R1 (4)23,981 0.60
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2064 125-R1.5 (6)92,323 0.87 12-2064 125-R1.5 (6)92,084 0.86
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2064 95-S0 (9)143,123 1.20 12-2064 95-S0 (9)142,917 1.20
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2064 70-L0 (6)35,051 1.32 12-2064 70-L0 (6)35,000 1.32
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2064 75-R0.5 (4)47 0.43 12-2064 75-R0.5 (4)47 0.43
336.00 ROADS, RAILROADS AND BRIDGES 12-2064 100-S0.5 (10)5,670 0.78 12-2064 100-S0.5 (10)5,648 0.78
TOTAL CUTLER 300,718 1.00 299,685 1.00
EAGLE POINT
330.20 LAND RIGHTS 12-2040 SQUARE 0 0 - 12-2040 SQUARE 0 0 -
331.00 STRUCTURES AND IMPROVEMENTS 12-2040 125-R1 (2)2,907 1.58 12-2040 125-R1 (2)2,903 1.58
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2040 125-R1.5 (2)39,146 2.11 12-2040 125-R1.5 (2)39,146 2.11
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2040 95-S0 (3)22,939 3.30 12-2040 95-S0 (3)22,939 3.30
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2040 70-L0 (3)2,862 2.03 12-2040 70-L0 (3)2,862 2.03336.00 ROADS, RAILROADS AND BRIDGES 12-2040 100-S0.5 (2)4,084 2.30 12-2040 100-S0.5 (2)4,084 2.30
TOTAL EAGLE POINT 71,938 2.35 71,934 2.35
GRANITE
331.00 STRUCTURES AND IMPROVEMENTS 12-2035 125-R1 (1)15,755 2.90 12-2035 125-R1 (1)15,889 2.93
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2035 125-R1.5 (1)92,022 2.45 12-2035 125-R1.5 (1)91,905 2.44333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2035 95-S0 (3)13,030 1.84 12-2035 95-S0 (3)13,001 1.83
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2035 70-L0 (2)5,100 2.42 12-2035 70-L0 (2)5,092 2.42
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2035 75-R0.5 (1)17 1.24 12-2035 75-R0.5 (1)17 1.24TOTAL GRANITE 125,924 2.41 125,904 2.41
LAST CHANCE
331.00 STRUCTURES AND IMPROVEMENTS 12-2033 125-R1 (1)6,328 1.42 12-2033 125-R1 (1)6,312 1.42
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2033 125-R1.5 (1)16,488 1.73 12-2033 125-R1.5 (1)16,488 1.73
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2033 95-S0 (2)29,636 2.53 12-2033 95-S0 (2)29,636 2.53
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2033 70-L0 (2)7,047 2.66 12-2033 70-L0 (2)7,047 2.66
336.00 ROADS, RAILROADS AND BRIDGES 12-2033 100-S0.5 (3)748 1.16 12-2033 100-S0.5 (3)748 1.16
TOTAL LAST CHANCE 60,247 2.08 60,231 2.08
LIFTON
330.20 LAND RIGHTS 12-2033 SQUARE 0 321 1.55 12-2033 SQUARE 0 321 1.55
330.30 WATER RIGHTS 12-2033 SQUARE 0 389 1.61 12-2033 SQUARE 0 389 1.61
331.00 STRUCTURES AND IMPROVEMENTS 12-2033 125-R1 (2)32,056 2.62 12-2033 125-R1 (2)31,990 2.62
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2033 125-R1.5 (2)437,151 4.11 12-2033 125-R1.5 (2)437,151 4.11
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2033 95-S0 (1)548,908 5.13 12-2033 95-S0 (1)548,908 5.13334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2033 70-L0 (1)59,207 6.28 12-2033 70-L0 (1)59,207 6.28
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2033 75-R0.5 (1)638 5.39 12-2033 75-R0.5 (1)638 5.39
336.00 ROADS, RAILROADS AND BRIDGES 12-2033 100-S0.5 (1)12,891 4.81 12-2033 100-S0.5 (1)12,891 4.81TOTAL LIFTON 1,091,561 4.58 1,091,495 4.58
MERWIN330.20 LAND RIGHTS 12-2058 SQUARE 0 2,154 0.72 12-2058 SQUARE 0 2,154 0.72
330.50 FISH/WILDLIFE 12-2058 SQUARE 0 1,469 0.69 12-2058 SQUARE 0 1,469 0.69
331.00 STRUCTURES AND IMPROVEMENTS 12-2058 125-R1 (3)2,329,509 2.25 12-2058 125-R1 (3)2,328,540 2.25332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2058 125-R1.5 (4)1,307,886 2.36 12-2058 125-R1.5 (4)1,307,886 2.36
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2058 95-S0 (11)181,833 1.88 12-2058 95-S0 (11)181,833 1.88
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2058 70-L0 (5)310,965 2.60 12-2058 70-L0 (5)310,965 2.60
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2058 75-R0.5 (3)3,507 2.12 12-2058 75-R0.5 (3)3,507 2.12
336.00 ROADS, RAILROADS AND BRIDGES 12-2058 100-S0.5 (5)164,095 2.39 12-2058 100-S0.5 (5)164,095 2.39
TOTAL MERWIN 4,301,418 2.28 4,300,449 2.28
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 10 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
NORTH UMPQUA
331.00 STRUCTURES AND IMPROVEMENTS 12-2038 125-R1 (2)1,243,645 3.53 12-2038 125-R1 (1)1,227,904 3.48332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2038 125-R1.5 (2)7,692,654 3.70 12-2038 125-R1.5 (2)7,688,640 3.70
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2038 95-S0 (3)927,904 3.55 12-2038 95-S0 (3)927,315 3.55
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2038 70-L0 (2)791,116 4.06 12-2038 70-L0 (2)790,763 4.05
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2038 75-R0.5 (1)22,785 3.22 12-2038 75-R0.5 (1)22,763 3.22
336.00 ROADS, RAILROADS AND BRIDGES 12-2038 100-S0.5 (3)354,955 3.60 12-2038 100-S0.5 (3)354,730 3.59
TOTAL NORTH UMPQUA 11,033,059 3.69 11,012,115 3.68
PARIS
331.00 STRUCTURES AND IMPROVEMENTS 12-2024 125-R1 0 0 - 12-2024 125-R1 0 0 -
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2024 125-R1.5 (1)167 0.15 12-2024 125-R1.5 (1)167 0.15
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2024 95-S0 (1)53 0.07 12-2024 95-S0 (1)53 0.07
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2024 70-L0 0 0 - 12-2024 70-L0 0 0 -
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2024 75-R0.5 0 0 - 12-2024 75-R0.5 0 0 -
TOTAL PARIS 220 0.05 220 0.05
PIONEER330.20 LAND RIGHTS 12-2030 SQUARE 0 106 1.15 12-2030 SQUARE 0 106 1.15
330.30 WATER RIGHTS 12-2030 SQUARE 0 1,275 1.15 12-2030 SQUARE 0 1,275 1.15
331.00 STRUCTURES AND IMPROVEMENTS 12-2030 125-R1 (1)28,128 4.59 12-2030 125-R1 (1)28,096 4.59332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2030 125-R1.5 (1)414,535 4.25 12-2030 125-R1.5 (1)414,535 4.25
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2030 95-S0 (1)69,123 4.32 12-2030 95-S0 (1)69,123 4.32
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2030 70-L0 (1)51,746 5.48 12-2030 70-L0 (1)51,746 5.48335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2030 75-R0.5 (1)275 2.93 12-2030 75-R0.5 (1)275 2.93
336.00 ROADS, RAILROADS AND BRIDGES 12-2030 100-S0.5 (1)3,208 5.25 12-2030 100-S0.5 (1)3,208 5.25
TOTAL PIONEER 568,396 4.34 568,364 4.34
PROSPECT # 1, 2 AND 4
330.20 LAND RIGHTS 12-2038 SQUARE 0 77 2.07 12-2038 SQUARE 0 77 2.07
330.40 FLOOD RIGHTS 12-2038 SQUARE 0 43 1.36 12-2038 SQUARE 0 43 1.36
331.00 STRUCTURES AND IMPROVEMENTS 12-2038 125-R1 (1)248,494 3.89 12-2038 125-R1 (1)249,178 3.90
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2038 125-R1.5 (1)1,311,162 3.50 12-2038 125-R1.5 (1)1,310,538 3.50
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2038 95-S0 (3)144,242 3.41 12-2038 95-S0 (3)144,154 3.41
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2038 70-L0 (2)272,781 4.09 12-2038 70-L0 (2)272,677 4.09
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2038 75-R0.5 (1)581 3.11 12-2038 75-R0.5 (1)581 3.11
336.00 ROADS, RAILROADS AND BRIDGES 12-2038 100-S0.5 (2)48,864 4.68 12-2038 100-S0.5 (2)48,857 4.68
TOTAL PROSPECT # 1, 2 AND 4 2,026,244 3.63 2,026,105 3.63
PROSPECT #3
331.00 STRUCTURES AND IMPROVEMENTS 12-2058 125-R1 (4)5,196 0.81 12-2058 125-R1 (3)5,108 0.80
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2058 125-R1.5 (5)4,878 0.11 12-2058 125-R1.5 (5)4,819 0.11
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2058 95-S0 (9)5,756 0.32 12-2058 95-S0 (9)5,733 0.32334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2058 70-L0 (5)28,251 1.53 12-2058 70-L0 (5)28,238 1.53
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2058 75-R0.5 (3)59 0.10 12-2058 75-R0.5 (3)58 0.09
336.00 ROADS, RAILROADS AND BRIDGES 12-2058 100-S0.5 (6)5,468 1.84 12-2058 100-S0.5 (6)5,467 1.84TOTAL PROSPECT #3 49,608 0.54 49,423 0.54
SANTA CLARA331.00 STRUCTURES AND IMPROVEMENTS 12-2024 125-R1 0 0 0.00 12-2024 125-R1 0 0 0.00
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2024 125-R1.5 0 0 0.00 12-2024 125-R1.5 0 0 0.00
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2024 95-S0 (1)0 0.00 12-2024 95-S0 (1)0 0.00334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2024 70-L0 0 5,244 0.76 12-2024 70-L0 0 5,244 0.76
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2024 75-R0.5 0 0 0.00 12-2024 75-R0.5 0 0 0.00
336.00 ROADS, RAILROADS AND BRIDGES 12-2024 100-S0.5 0 2,033 9.53 12-2024 100-S0.5 0 2,033 9.53
TOTAL SANTA CLARA 7,277 0.29 7,277 0.29
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 11 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
STAIRS
331.00 STRUCTURES AND IMPROVEMENTS 12-2030 125-R1 (1)4,454 2.49 12-2030 125-R1 (1)4,445 2.49332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2030 125-R1.5 (1)66,031 5.44 12-2030 125-R1.5 (1)66,031 5.44
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2030 95-S0 (2)14,109 2.75 12-2030 95-S0 (2)14,109 2.75
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2030 70-L0 (1)9,564 4.35 12-2030 70-L0 (1)9,564 4.35
336.00 ROADS, RAILROADS AND BRIDGES 12-2030 100-S0.5 0 18,462 8.59 12-2030 100-S0.5 0 18,462 8.59
TOTAL STAIRS 112,620 4.81 112,611 4.81
SWIFT
330.20 LAND RIGHTS 12-2058 SQUARE 0 61,403 0.98 12-2058 SQUARE 0 61,403 0.98
330.50 FISH/WILDLIFE 12-2058 SQUARE 0 968 1.00 12-2058 SQUARE 0 968 1.00
331.00 STRUCTURES AND IMPROVEMENTS 12-2058 125-R1 (3)1,650,595 2.29 12-2058 125-R1 (3)1,649,891 2.28
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2058 125-R1.5 (6)879,760 1.62 12-2058 125-R1.5 (6)879,760 1.62
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2058 95-S0 (10)326,508 2.02 12-2058 95-S0 (10)326,508 2.02
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2058 70-L0 (5)195,011 2.49 12-2058 70-L0 (5)195,011 2.49
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2058 75-R0.5 (5)6,393 1.61 12-2058 75-R0.5 (5)6,393 1.61
336.00 ROADS, RAILROADS AND BRIDGES 12-2058 100-S0.5 (6)23,585 2.09 12-2058 100-S0.5 (6)23,585 2.09
TOTAL SWIFT 3,144,223 1.99 3,143,519 1.98
VIVA NAUGHTON
331.00 STRUCTURES AND IMPROVEMENTS 12-2029 125-R1 (1)17,029 4.26 12-2029 125-R1 (1)17,009 4.26332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2029 125-R1.5 (1)4,271 4.16 12-2029 125-R1.5 (1)4,271 4.16
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2029 95-S0 (2)21,339 4.36 12-2029 95-S0 (2)21,339 4.36
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2029 70-L0 (1)10,721 5.33 12-2029 70-L0 (1)10,721 5.33335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2029 75-R0.5 (1)874 4.34 12-2029 75-R0.5 (1)874 4.34
TOTAL VIVA NAUGHTON 54,234 4.47 54,214 4.47
WALLOWA FALLS
331.00 STRUCTURES AND IMPROVEMENTS 12-2057 125-R1 (4)0 - 12-2057 125-R1 (3)0 -
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2057 125-R1.5 (4)30,507 1.41 12-2057 125-R1.5 (4)30,507 1.41
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2057 95-S0 (8)0 0.00 12-2057 95-S0 (8)0 0.00
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2057 70-L0 (6)0 0.00 12-2057 70-L0 (6)0 0.00
336.00 ROADS, RAILROADS AND BRIDGES 12-2057 100-S0.5 (6)4,810 0.74 12-2057 100-S0.5 (6)4,799 0.74
TOTAL WALLOWA FALLS 35,317 0.78 35,306 0.78
WEBER
331.00 STRUCTURES AND IMPROVEMENTS 12-2060 125-R1 (5)1,657 0.43 12-2060 125-R1 (4)1,549 0.40
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2060 125-R1.5 (6)15,869 0.79 12-2060 125-R1.5 (6)15,869 0.79
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2060 95-S0 (11)6,203 0.67 12-2060 95-S0 (11)6,203 0.67
334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2060 70-L0 (6)2,632 1.04 12-2060 70-L0 (6)2,632 1.04
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2060 75-R0.5 (4)131 0.60 12-2060 75-R0.5 (4)131 0.60
336.00 ROADS, RAILROADS AND BRIDGES 12-2060 100-S0.5 (8)276 0.70 12-2060 100-S0.5 (8)276 0.70
TOTAL WEBER 26,768 0.74 26,660 0.74
YALE
330.20 LAND RIGHTS 12-2058 SQUARE 0 6,098 0.80 12-2058 SQUARE 0 6,083 0.80331.00 STRUCTURES AND IMPROVEMENTS 12-2058 125-R1 (4)378,859 2.17 12-2058 125-R1 (3)374,713 2.14
332.00 RESERVOIRS, DAMS AND WATERWAYS 12-2058 125-R1.5 (7)434,421 1.32 12-2058 125-R1.5 (7)433,770 1.32
333.00 WATERWHEELS, TURBINES AND GENERATORS 12-2058 95-S0 (10)270,961 1.90 12-2058 95-S0 (10)270,745 1.90334.00 ACCESSORY ELECTRIC EQUIPMENT 12-2058 70-L0 (6)83,465 2.20 12-2058 70-L0 (6)83,411 2.20
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2058 75-R0.5 (5)7,650 1.42 12-2058 75-R0.5 (5)7,636 1.41
336.00 ROADS, RAILROADS AND BRIDGES 12-2058 100-S0.5 (6)40,954 2.02 12-2058 100-S0.5 (6)40,933 2.02TOTAL YALE 1,222,408 1.71 1,217,291 1.70
HYDRO DECOMMISSIONING RESERVE a (448,125)a (448,125)
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 12 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
CHEHALIS
341.00 STRUCTURES AND IMPROVEMENTS 12-2043 70-S2.5 (3)706,877 2.89 12-2043 70-S2.5 (3)706,877 2.89
342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES 12-2043 50-R2 (3)48,852 3.11 12-2043 50-R2 (3)48,852 3.11
343.00 PRIME MOVERS 12-2043 40-L0 (5)8,558,722 4.12 12-2043 40-L0 (5)8,558,722 4.12
344.00 GENERATORS 12-2043 50-R2.5 (5)2,179,132 3.14 12-2043 50-R2.5 (5)2,179,132 3.14
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2043 70-R3 (2)1,118,927 2.87 12-2043 70-R3 (2)1,118,927 2.87
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2043 60-R3 (2)94,552 2.91 12-2043 60-R3 (2)94,552 2.91
TOTAL CHEHALIS 12,707,062 3.68 12,707,062 3.68
CURRANT CREEK
341.00 STRUCTURES AND IMPROVEMENTS 12-2045 70-S2.5 (3)1,354,655 3.07 12-2045 70-S2.5 (3)1,354,655 3.07
342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES 12-2045 50-R2 (3)109,184 3.36 12-2045 50-R2 (3)109,184 3.36
343.00 PRIME MOVERS 12-2045 40-L0 (6)8,161,180 4.35 12-2045 40-L0 (6)8,161,180 4.35
344.00 GENERATORS 12-2045 50-R2.5 (5)2,106,343 3.37 12-2045 50-R2.5 (5)2,106,343 3.37
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2045 70-R3 (2)1,333,169 3.09 12-2045 70-R3 (2)1,333,169 3.09
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2045 60-R3 (2)92,485 3.11 12-2045 60-R3 (2)92,485 3.11TOTAL CURRANT CREEK 13,157,016 3.83 13,157,016 3.83
HERMISTON341.00 STRUCTURES AND IMPROVEMENTS 12-2036 70-S2.5 (3)389,535 2.91 12-2036 70-S2.5 (3)389,535 2.91
342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES 12-2036 50-R2 (2)719 2.91 12-2036 50-R2 (2)719 2.91
343.00 PRIME MOVERS 12-2036 40-L0 (4)4,629,951 4.19 12-2036 40-L0 (4)4,629,951 4.19344.00 GENERATORS 12-2036 50-R2.5 (4)1,303,435 3.11 12-2036 50-R2.5 (4)1,303,435 3.11
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2036 70-R3 (2)280,471 2.88 12-2036 70-R3 (2)280,471 2.88
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2036 60-R3 (2)8,253 3.96 12-2036 60-R3 (2)8,253 3.96TOTAL HERMISTON 6,612,364 3.76 6,612,364 3.76
LAKE SIDE UNIT 1
341.00 STRUCTURES AND IMPROVEMENTS 12-2047 70-S2.5 (3)81,075 3.11 12-2047 70-S2.5 (3)81,075 3.11
343.00 PRIME MOVERS 12-2047 40-L0 (6)10,294,100 4.35 12-2047 40-L0 (6)10,294,100 4.35
344.00 GENERATORS 12-2047 50-R2.5 (5)2,303,679 3.36 12-2047 50-R2.5 (5)2,303,679 3.36
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2047 70-R3 (3)1,393,945 3.10 12-2047 70-R3 (3)1,393,945 3.10
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2047 60-R3 (2)75,885 3.11 12-2047 60-R3 (2)75,885 3.11
TOTAL LAKE SIDE UNIT 1 14,148,684 3.98 14,148,684 3.98
LAKE SIDE UNIT 2
341.00 STRUCTURES AND IMPROVEMENTS 12-2054 70-S2.5 (3)2,275,526 2.48 12-2054 70-S2.5 (3)2,275,526 2.48
342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES 12-2054 50-R2 (3)224,374 2.66 12-2054 50-R2 (3)224,374 2.66
343.00 PRIME MOVERS 12-2054 40-L0 (6)12,509,087 3.62 12-2054 40-L0 (6)12,509,087 3.62
344.00 GENERATORS 12-2054 50-R2.5 (5)4,287,257 2.79 12-2054 50-R2.5 (5)4,287,257 2.79
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2054 70-R3 (2)1,936,341 2.57 12-2054 70-R3 (2)1,936,341 2.57346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2054 60-R3 (1)91,701 2.50 12-2054 60-R3 (1)91,701 2.50
TOTAL LAKE SIDE UNIT 2 21,324,286 3.14 21,324,286 3.14
GADBSY PEAKER UNIT 4-6
341.00 STRUCTURES AND IMPROVEMENTS 12-2032 70-S2.5 (2)166,489 3.90 12-2032 70-S2.5 (2)166,489 3.90
342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES 12-2032 50-R2 (2)143,735 5.27 12-2032 50-R2 (2)143,735 5.27343.00 PRIME MOVERS 12-2032 40-S0 (3)3,243,341 5.19 12-2032 50-R1 (4)3,172,075 5.01
344.00 GENERATORS 12-2032 50-R2.5 (2)799,633 4.48 12-2032 50-R2.5 (2)799,633 4.48
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2032 70-R3 (2)123,297 4.19 12-2032 70-R3 (2)123,297 4.19TOTAL GADBSY PEAKER UNIT 4-6 4,476,495 4.96 4,405,229 4.83
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 13 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
DUNLAP - WIND
341.00 STRUCTURES AND IMPROVEMENTS 12-2050 65-R2 (1)183,643 2.33 12-2050 65-R2 (1)183,643 2.33343.00 PRIME MOVERS 12-2050 55-R2.5 (1)9,334,602 5.34 12-2050 55-R2.5 (1)9,334,602 5.34
344.00 GENERATORS 12-2050 40-S0 (2)407,952 7.72 12-2050 40-S0 (2)407,952 7.72
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2050 60-S0.5 (1)311,346 2.43 12-2050 60-S0.5 (1)311,346 2.43
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2050 60-R3 0 4,684 2.46 12-2050 60-R3 0 4,684 2.46
TOTAL DUNLAP - WIND 10,242,227 5.09 10,242,227 5.09
FOOTE CREEK - WIND
341.00 STRUCTURES AND IMPROVEMENTS 12-2050 65-R2 (1)5,155 4.94 12-2050 65-R2 (1)5,155 4.94
343.00 PRIME MOVERS 12-2050 55-R2.5 (1)2,329,011 4.11 12-2050 55-R2.5 (1)2,329,011 4.11
344.00 GENERATORS 12-2050 40-S0 (2)148,872 5.52 12-2050 40-S0 (2)148,872 5.52
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2050 60-S0.5 (1)90,476 5.01 12-2050 60-S0.5 (1)90,476 5.01
TOTAL FOOTE CREEK - WIND 2,573,514 4.20 2,573,514 4.20
GLENROCK - WIND
341.00 STRUCTURES AND IMPROVEMENTS 12-2049 65-R2 (1)289,531 2.39 12-2049 65-R2 (1)289,531 2.39
343.00 PRIME MOVERS 12-2049 55-R2.5 (1)20,699,052 4.26 12-2049 55-R2.5 (1)20,699,052 4.26344.00 GENERATORS 12-2049 40-S0 (2)905,061 5.94 12-2049 40-S0 (2)905,061 5.94
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2049 60-S0.5 (1)728,609 2.34 12-2049 60-S0.5 (1)728,609 2.34
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2049 60-R3 0 131,137 3.02 12-2049 60-R3 0 131,137 3.02TOTAL GLENROCK - WIND 22,753,390 4.14 22,753,390 4.14
GOODNOE HILLS - WIND341.00 STRUCTURES AND IMPROVEMENTS 12-2049 65-R2 (1)122,379 2.21 12-2049 65-R2 (1)122,379 2.21
343.00 PRIME MOVERS 12-2049 55-R2.5 (1)7,378,849 5.83 12-2049 55-R2.5 (1)7,378,849 5.83
344.00 GENERATORS 12-2049 40-S0 (2)294,308 7.10 12-2049 40-S0 (2)294,308 7.10345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2049 60-S0.5 (1)317,202 3.89 12-2049 60-S0.5 (1)317,202 3.89
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2049 60-R3 0 4,819 2.33 12-2049 60-R3 0 4,819 2.33
TOTAL GOODNOE HILLS - WIND 8,117,557 5.61 8,117,557 5.61
HIGH PLAINS / MCFADDEN - WIND
341.00 STRUCTURES AND IMPROVEMENTS 12-2049 65-R2 (1)180,251 2.28 12-2049 65-R2 (1)180,251 2.28
343.00 PRIME MOVERS 12-2049 55-R2.5 (1)11,070,426 5.47 12-2049 55-R2.5 (1)11,070,426 5.47
344.00 GENERATORS 12-2049 40-S0 (2)456,228 7.50 12-2049 40-S0 (2)456,228 7.50
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2049 60-S0.5 (1)366,514 2.39 12-2049 60-S0.5 (1)366,514 2.39
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2049 60-R3 0 4,079 2.54 12-2049 60-R3 0 4,079 2.54
TOTAL HIGH PLAINS / MCFADDEN - WIND 12,077,498 5.21 12,077,498 5.21
LEANING JUNIPER - WIND
341.00 STRUCTURES AND IMPROVEMENTS 12-2049 65-R2 (1)100,728 2.00 12-2049 65-R2 (1)100,728 2.00
343.00 PRIME MOVERS 12-2049 55-R2.5 (1)5,632,051 4.96 12-2049 55-R2.5 (1)5,632,051 4.96
344.00 GENERATORS 12-2049 40-S0 (2)255,458 9.48 12-2049 40-S0 (2)255,458 9.48345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2049 60-S0.5 (2)211,902 2.43 12-2049 60-S0.5 (2)211,902 2.43
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2049 60-R3 (1)2,857 2.40 12-2049 60-R3 (1)2,857 2.40
TOTAL LEANING JUNIPER - WIND 6,202,996 4.77 6,202,996 4.77
MARENGO - WIND
341.00 STRUCTURES AND IMPROVEMENTS 12-2049 65-R2 (1)213,856 2.06 12-2049 65-R2 (1)213,856 2.06343.00 PRIME MOVERS 12-2049 55-R2.5 (1)15,616,140 4.98 12-2049 55-R2.5 (1)15,616,140 4.98
344.00 GENERATORS 12-2049 40-S0 (2)818,505 6.72 12-2049 40-S0 (2)818,505 6.72
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2049 60-S0.5 (2)464,030 2.77 12-2049 60-S0.5 (2)464,030 2.77346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2049 60-R3 0 9,319 2.24 12-2049 60-R3 0 9,319 2.24
TOTAL MARENGO - WIND 17,121,850 4.84 17,121,850 4.84
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 14 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
SEVEN MILE HILL - WIND
341.00 STRUCTURES AND IMPROVEMENTS 12-2049 65-R2 (1)146,730 2.28 12-2049 65-R2 (1)146,730 2.28343.00 PRIME MOVERS 12-2049 55-R2.5 (1)9,981,807 5.23 12-2049 55-R2.5 (1)9,981,807 5.23
344.00 GENERATORS 12-2049 40-S0 (2)425,609 7.40 12-2049 40-S0 (2)425,609 7.40
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2049 60-S0.5 (1)331,055 2.36 12-2049 60-S0.5 (1)331,055 2.36
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2049 60-R3 0 23,263 2.54 12-2049 60-R3 0 23,263 2.54
TOTAL SEVEN MILE HILL - WIND 10,908,464 5.00 10,908,464 5.00
TB FLATS - WIND
341.00 STRUCTURES AND IMPROVEMENTS 12-2050 65-R2 (1)610,172 3.44 12-2050 65-R2 (1)610,172 3.44
343.00 PRIME MOVERS 12-2050 55-R2.5 (1)17,963,869 3.43 12-2050 55-R2.5 (1)17,963,869 3.43
344.00 GENERATORS 12-2050 40-S0 (2)683,837 3.85 12-2050 40-S0 (2)683,837 3.85
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2050 60-S0.5 (1)1,032,078 3.49 12-2050 60-S0.5 (1)1,032,078 3.49
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2050 60-R3 0 98,640 3.34 12-2050 60-R3 0 98,640 3.34
TOTAL TB FLATS - WIND 20,388,596 3.45 20,388,596 3.45
EKOLA FLATS - WIND
341.00 STRUCTURES AND IMPROVEMENTS 12-2050 65-R2 (2)331,948 3.47 12-2050 65-R2 (2)331,948 3.47343.00 PRIME MOVERS 12-2050 55-R2.5 (2)9,772,710 3.47 12-2050 55-R2.5 (2)9,772,710 3.47
344.00 GENERATORS 12-2050 40-S0 (2)368,313 3.85 12-2050 40-S0 (2)368,313 3.85
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2050 60-S0.5 (2)561,469 3.53 12-2050 60-S0.5 (2)561,469 3.53346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2050 60-R3 (1)53,668 3.37 12-2050 60-R3 (1)53,668 3.37
TOTAL EKOLA FLATS - WIND 11,088,108 3.48 11,088,108 3.48
CEDAR SPRINGS - WIND
341.00 STRUCTURES AND IMPROVEMENTS 12-2050 65-R2 (1)295,088 3.44 12-2050 65-R2 (1)295,088 3.44
343.00 PRIME MOVERS 12-2050 55-R2.5 (1)8,687,580 3.43 12-2050 55-R2.5 (1)8,687,580 3.43344.00 GENERATORS 12-2050 40-S0 (2)330,713 3.85 12-2050 40-S0 (2)330,713 3.85
345.00 ACCESSORY ELECTRIC EQUIPMENT 12-2050 60-S0.5 (1)499,127 3.49 12-2050 60-S0.5 (1)499,127 3.49
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT 12-2050 60-R3 (1)48,189 3.37 12-2050 60-R3 (1)48,189 3.37
TOTAL CEDAR SPRINGS - WIND 9,860,697 3.45 9,860,697 3.45
SOLAR GENERATING
344.00 GENERATORS - ATLANTIC CITY 12-2027 SQUARE 0 228 4.11 12-2027 SQUARE 0 228 4.11
344.00 GENERATORS - CANYON LANDS 12-2014 SQUARE 0 0 - 12-2014 SQUARE 0 0 -
344.00 GENERATORS - GREEN RIVER 12-2014 SQUARE 0 0 - 12-2014 SQUARE 0 0 -
344.00 GENERATORS - OREGON HIGH DESERT 12-2015 50-R2.5 0 0 - 12-2015 50-R2.5 0 0 -
TOTAL SOLAR GENERATING 228 0.15 228 0.15
MOBILE GENERATORS
344.00 EAST SIDE MOBILE GENERATOR 50-R2.5 0 12,019 1.43 50-R2.5 0 12,019 1.43
344.00 WEST SIDE MOBILE GENERATOR 50-R2.5 0 13,934 1.64 50-R2.5 0 13,934 1.64
TOTAL MOBILE GENERATORS 25,953 1.54 25,953 1.54
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 15 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
350.20 RIGHTS-OF-WAY 80-R4 0 2,740,305 1.22 90-R4 0 2,387,100 1.06352.00 STRUCTURES AND IMPROVEMENTS 70-R3 (10)4,471,687 1.56 75-R2.5 (5)3,909,950 1.36
353.00 STATION EQUIPMENT 58-S0 (10)45,189,695 1.87 60-S0 (10)42,897,112 1.78
354.00 TOWERS AND FIXTURES 70-R4 (10)25,209,356 1.54 72-R4 (8)23,533,852 1.44
355.00 POLES AND FIXTURES 60-R2 (50)30,098,544 2.46 62-R2.5 (40)26,304,490 2.15
356.00 OVERHEAD CONDUCTORS AND DEVICES 65-R3 (35)31,735,033 2.02 68-R2.5 (30)28,375,112 1.81
357.00 UNDERGROUND CONDUIT 60-S2.5 0 56,323 1.61 60-S2.5 0 54,230 1.55
358.00 UNDERGROUND CONDUCTORS AND DEVICES 60-S2.5 (5)133,629 1.68 60-S2.5 (5)127,692 1.61
359.00 ROADS AND TRAILS 70-R5 0 161,705 1.36 75-R5 0 143,922 1.21
360.20 RIGHTS-OF-WAY 60-S2.5 0 72,636 1.35 60-S2.5 0 72,636 1.35
361.00 STRUCTURES AND IMPROVEMENTS 65-R2 (10)607,162 1.63 65-R2 (10)607,162 1.63362.00 STATION EQUIPMENT 53-R1 (20)6,254,671 2.15 53-R1 (20)6,254,671 2.15
364.00 POLES, TOWERS AND FIXTURES 55-R1 (100)14,340,303 3.42 55-R1 (100)14,340,303 3.42
365.00 OVERHEAD CONDUCTORS AND DEVICES 60-R1 (60)6,949,370 2.46 60-R1 (60)6,949,370 2.46366.00 UNDERGROUND CONDUIT 70-R3 (50)2,034,675 2.00 70-R3 (50)2,034,675 2.00
367.00 UNDERGROUND CONDUCTORS AND DEVICES 60-R2.5 (35)4,251,699 2.10 60-R2.5 (35)4,251,699 2.10
368.00 LINE TRANSFORMERS 46-R1.5 (30)12,548,312 2.58 46-R1.5 (30)12,548,312 2.58369.10 OVERHEAD SERVICES 55-R1 (35)2,431,863 2.32 55-R1 (35)2,431,863 2.32
369.20 UNDERGROUND SERVICES 60-R4 (40)4,806,166 2.19 60-R4 (40)4,806,166 2.19
370.00 METERS 20-S3 (3)2,638,890 3.98 20-S3 (3)2,638,890 3.98371.00 INSTALLATIONS ON CUSTOMER PREMISES 27-L0 (50)116,045 4.73 27-L0 (50)116,045 4.73
373.00 STREET LIGHTING AND SIGNAL SYSTEMS 45-R1 (30)650,451 2.60 45-R1 (30)650,451 2.60
360.20 RIGHTS-OF-WAY 55-R3 0 8,089 1.67 55-R3 0 8,089 1.67
361.00 STRUCTURES AND IMPROVEMENTS 60-R2 (5)96,211 1.71 60-R2 (5)96,211 1.71
362.00 STATION EQUIPMENT 54-R1 (25)1,839,484 2.25 54-R1 (25)1,839,484 2.25
364.00 POLES, TOWERS AND FIXTURES 55-R1.5 (100)3,876,204 3.46 55-R1.5 (100)3,876,204 3.46
365.00 OVERHEAD CONDUCTORS AND DEVICES 60-R1.5 (65)2,000,197 2.62 60-R1.5 (65)2,000,197 2.62
366.00 UNDERGROUND CONDUIT 55-R3 (40)450,290 2.36 55-R3 (40)450,290 2.36
367.00 UNDERGROUND CONDUCTORS AND DEVICES 55-R3 (35)711,651 2.33 55-R3 (35)711,651 2.33
368.00 LINE TRANSFORMERS 45-R2 (25)2,951,546 2.56 45-R2 (25)2,951,546 2.56
369.10 OVERHEAD SERVICES 60-R1 (40)539,978 2.24 60-R1 (40)539,978 2.24
369.20 UNDERGROUND SERVICES 55-R4 (50)1,122,765 2.60 55-R4 (50)1,122,765 2.60
370.00 METERS 20-S3 (3)655,580 5.21 20-S3 (3)655,580 5.21371.00 INSTALLATIONS ON CUSTOMER PREMISES 30-L0 (40)17,760 4.15 30-L0 (40)17,760 4.15
373.00 STREET LIGHTING AND SIGNAL SYSTEMS 45-R0.5 (40)141,855 2.99 45-R0.5 (40)141,855 2.99
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 16 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
360.20 RIGHTS-OF-WAY 50-S4 0 119,723 1.85 50-S4 0 114,986 1.78361.00 STRUCTURES AND IMPROVEMENTS 65-R2.5 (10)314,852 1.65 65-R2.5 (10)311,575 1.64
362.00 STATION EQUIPMENT 55-R1 (10)2,789,748 1.93 57-R1 (10)2,651,041 1.83
364.00 POLES, TOWERS AND FIXTURES 55-R1 (100)5,975,738 3.51 57-R1 (100)5,694,642 3.34
365.00 OVERHEAD CONDUCTORS AND DEVICES 60-R0.5 (50)2,793,407 2.43 60-R0.5 (50)2,754,202 2.39
366.00 UNDERGROUND CONDUIT 45-R2.5 (35)895,845 2.86 45-R2.5 (35)877,920 2.80
367.00 UNDERGROUND CONDUCTORS AND DEVICES 45-R3 (30)1,729,215 2.61 45-R3 (30)1,665,301 2.52
368.00 LINE TRANSFORMERS 40-R1.5 (30)4,102,988 3.10 42-R1 (30)3,860,579 2.91
369.10 OVERHEAD SERVICES 60-R1.5 (35)471,747 2.19 60-R1.5 (35)464,213 2.16
369.20 UNDERGROUND SERVICES 50-R4 (55)1,512,781 3.04 50-R4 (55)1,483,147 2.98
370.00 METERS 20-S3 (3)840,949 5.30 20-S3 (3)812,350 5.12
371.00 INSTALLATIONS ON CUSTOMER PREMISES 30-O1 (60)34,341 3.93 30-O1 (60)31,056 3.55
373.00 STREET LIGHTING AND SIGNAL SYSTEMS 50-R0.5 (45)299,669 2.78 50-R0.5 (45)294,085 2.73
360.20 RIGHTS-OF-WAY 65-R4 0 14,225 1.25 65-R4 0 14,225 1.25361.00 STRUCTURES AND IMPROVEMENTS 55-R2.5 (10)99,965 1.94 55-R2.5 (10)99,965 1.94
362.00 STATION EQUIPMENT 50-R1 (25)781,461 2.41 50-R1 (25)781,461 2.41
364.00 POLES, TOWERS AND FIXTURES 55-R1.5 (100)2,510,013 3.49 55-R1.5 (100)2,510,013 3.49365.00 OVERHEAD CONDUCTORS AND DEVICES 65-R1 (60)851,314 2.34 65-R1 (60)851,314 2.34
366.00 UNDERGROUND CONDUIT 60-R4 (45)431,280 2.26 60-R4 (45)431,280 2.26
367.00 UNDERGROUND CONDUCTORS AND DEVICES 55-R3 (40)509,836 2.38 55-R3 (40)509,836 2.38368.00 LINE TRANSFORMERS 55-R2 (40)1,429,293 2.42 55-R2 (40)1,429,293 2.42
369.10 OVERHEAD SERVICES 55-R1.5 (50)299,072 2.65 55-R1.5 (50)299,072 2.65
369.20 UNDERGROUND SERVICES 60-R4 (50)425,035 2.40 60-R4 (50)425,035 2.40370.00 METERS 20-S3 (3)172,647 4.70 20-S3 (3)172,647 4.70
371.00 INSTALLATIONS ON CUSTOMER PREMISES 26-L0 (50)12,762 5.09 26-L0 (50)12,762 5.09
373.00 STREET LIGHTING AND SIGNAL SYSTEMS 35-O1 (45)33,158 3.90 35-O1 (45)33,158 3.90
360.20 RIGHTS-OF-WAY 65-R4 0 185,781 1.56 65-R4 0 184,531 1.55
361.00 STRUCTURES AND IMPROVEMENTS 60-R2 (10)1,055,346 1.87 60-R2 (10)1,049,413 1.86
362.00 STATION EQUIPMENT 50-S0 (15)11,492,106 2.33 50-S0 (15)11,413,892 2.31
364.00 POLES, TOWERS AND FIXTURES 50-R0.5 (85)16,071,953 3.75 50-R0.5 (80)15,515,096 3.62
365.00 OVERHEAD CONDUCTORS AND DEVICES 54-R0.5 (40)6,559,293 2.60 54-R0.5 (40)6,517,789 2.59
366.00 UNDERGROUND CONDUIT 60-R2.5 (45)5,606,614 2.45 60-R2.5 (40)5,356,528 2.34
367.00 UNDERGROUND CONDUCTORS AND DEVICES 60-R2.5 (20)11,972,149 2.00 60-R2.5 (15)11,327,810 1.89
368.00 LINE TRANSFORMERS 47-R1 (10)14,413,463 2.38 47-R1 (10)14,316,874 2.36
369.00 SERVICES 55-R3 (30)8,891,993 2.42 55-R3 (25)8,460,392 2.30
370.00 METERS 20-S3 (3)5,459,240 6.03 20-S3 (3)5,321,429 5.88371.00 INSTALLATIONS ON CUSTOMER PREMISES 25-L0 (60)235,297 6.49 25-L0 (60)229,884 6.34
373.00 STREET LIGHTING AND SIGNAL SYSTEMS 25-R0.5 (30)1,154,915 5.50 25-R0.5 (30)1,126,178 5.36
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 17 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
360.20 RIGHTS-OF-WAY 60-R4 0 22,203 1.53 60-R4 0 22,338 1.54361.00 STRUCTURES AND IMPROVEMENTS 65-R3 (5)35,900 1.51 65-R3 (5)36,109 1.52
362.00 STATION EQUIPMENT 55-R1.5 (15)778,788 1.97 57-R1 (15)761,119 1.93
364.00 POLES, TOWERS AND FIXTURES 50-R0.5 (90)3,769,586 3.67 53-R1 (90)3,556,993 3.44
365.00 OVERHEAD CONDUCTORS AND DEVICES 54-R0.5 (35)977,403 2.35 54-R0.5 (30)942,763 2.27
366.00 UNDERGROUND CONDUIT 60-R2 (40)252,136 2.22 60-R2 (40)253,275 2.23
367.00 UNDERGROUND CONDUCTORS AND DEVICES 60-R2.5 (15)521,366 1.74 60-R2.5 (15)524,950 1.76
368.00 LINE TRANSFORMERS 47-R1 (10)1,985,671 2.18 47-R1 (10)1,997,874 2.19
369.00 SERVICES 55-R3 (30)1,107,147 2.24 55-R3 (30)1,112,558 2.26
370.00 METERS 20-S3 (3)676,547 4.19 20-S3 (3)693,823 4.30
371.00 INSTALLATIONS ON CUSTOMER PREMISES 25-L0 (45)6,931 4.79 25-L0 (35)6,405 4.42
373.00 STREET LIGHTING AND SIGNAL SYSTEMS 25-R0.5 (20)30,078 3.98 25-R0.5 (20)30,548 4.05
390.00 STRUCTURES AND IMPROVEMENTS 55-R1.5 (15)1,798,126 2.08 55-R1.5 (15)1,798,126 2.08
392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS 13-S2 10 566,357 6.43 13-S2 10 566,357 6.43
392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS 16-S2 10 712,564 5.51 16-S2 10 712,564 5.51392.09 TRANSPORTATION EQUIPMENT - TRAILERS 33-S1 10 95,362 2.72 33-S1 10 95,362 2.72
396.03 LIGHT POWER OPERATED EQUIPMENT 10-S3 10 1,132,210 9.31 10-S3 10 1,132,210 9.31
396.07 HEAVY POWER OPERATED EQUIPMENT 16-L1 15 1,268,285 5.20 16-L1 15 1,268,285 5.20
390.00 STRUCTURES AND IMPROVEMENTS 40-S3 (10)272,053 2.08 40-S3 (10)272,053 2.08
392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS 14-S2 10 47,369 2.90 14-S2 10 47,369 2.90
392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS 19-S1 10 161,319 3.43 19-S1 10 161,319 3.43
392.09 TRANSPORTATION EQUIPMENT - TRAILERS 33-S0.5 10 16,149 2.29 33-S0.5 10 16,149 2.29
396.03 LIGHT POWER OPERATED EQUIPMENT 10-S2.5 10 230,136 9.49 10-S2.5 10 230,136 9.49
396.07 HEAVY POWER OPERATED EQUIPMENT 15-L1.5 15 248,041 3.93 15-L1.5 15 248,041 3.93
389.20 LAND RIGHTS 55-R4 0 1,396 1.88 55-R4 0 1,390 1.87
390.00 STRUCTURES AND IMPROVEMENTS 50-R2 (20)482,109 2.55 55-R2 (20)431,430 2.28
392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS 14-S1.5 10 409,803 8.78 14-S1.5 10 401,002 8.60
392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS 16-L2 5 558,028 6.86 16-L2 5 551,936 6.79392.09 TRANSPORTATION EQUIPMENT - TRAILERS 35-S2.5 5 117,082 3.07 35-S2.5 5 115,691 3.03
396.03 LIGHT POWER OPERATED EQUIPMENT 9-S3 10 656,536 14.89 9-S3 10 646,227 14.66
396.07 HEAVY POWER OPERATED EQUIPMENT 15-L0 20 2,278,266 5.80 15-L0 20 2,265,800 5.77
390.00 STRUCTURES AND IMPROVEMENTS 60-R2 (20)69,083 1.99 60-R2 (20)69,083 1.99
392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS 13-S2 10 99,760 8.63 13-S2 10 99,760 8.63
392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS 17-L2 10 53,021 5.31 17-L2 10 53,021 5.31392.09 TRANSPORTATION EQUIPMENT - TRAILERS 35-S2 5 12,545 2.68 35-S2 5 12,545 2.68
396.03 LIGHT POWER OPERATED EQUIPMENT 9-S4 10 176,663 12.21 9-S4 10 176,663 12.21
396.07 HEAVY POWER OPERATED EQUIPMENT 15-L2 15 126,665 5.59 15-L2 15 126,665 5.59
ATTACHMENT 3
ORDER NO. 34754
Attachment 3
Page 18 of 18
PACIFICORP
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31, 2020UTAH, WYOMING AND IDAHO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL
ACCOUNT DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE
PACIFICORP DEPRECIATION STUDY SETTLEMENT SCENARIO
389.20 LAND RIGHTS 50-R1 0 1,684 2.05 50-R1 0 1,684 2.05390.00 STRUCTURES AND IMPROVEMENTS 50-R1 (20)2,479,237 2.55 50-R1 (20)2,479,237 2.55
392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS 13-L2.5 10 1,423,417 8.92 13-L2.5 10 1,423,417 8.92
392.30 AIRCRAFT 10-SQ 20 115,964 6.23 10-SQ 20 115,964 6.23
392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS 17-L2 5 1,520,826 6.38 17-L2 5 1,520,826 6.38
392.09 TRANSPORTATION EQUIPMENT - TRAILERS 30-S1 10 300,430 3.47 30-S1 10 300,430 3.47
396.03 LIGHT POWER OPERATED EQUIPMENT 10-L3 10 1,702,272 10.55 10-L3 10 1,702,272 10.55
396.07 HEAVY POWER OPERATED EQUIPMENT 14-L0.5 20 3,239,807 6.09 14-L0.5 20 3,239,807 6.09
389.20 LAND RIGHTS 60-R3 0 79 1.70 60-R3 0 79 1.70
390.00 STRUCTURES AND IMPROVEMENTS 60-R3 (10)270,524 1.84 60-R3 (10)270,524 1.84
392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS 13-S1.5 10 267,460 8.73 13-S1.5 10 267,460 8.73
392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS 18-S1 10 266,024 5.19 18-S1 10 266,024 5.19
392.09 TRANSPORTATION EQUIPMENT - TRAILERS 35-S1 15 37,747 2.44 35-S1 15 37,747 2.44
396.03 LIGHT POWER OPERATED EQUIPMENT 9-S2 10 368,440 11.95 9-S2 10 368,440 11.95396.07 HEAVY POWER OPERATED EQUIPMENT 18-L1 10 419,526 5.39 18-L1 10 419,526 5.39
390.00 STRUCTURES AND IMPROVEMENTS 45-R2 (5)6,392 1.76 45-R2 (5)6,392 1.76
392.01 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS AND VANS 17-R2.5 5 15,634 3.82 17-R2.5 5 15,634 3.82392.05 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS 19-R2 15 8,263 3.50 19-R2 15 8,263 3.50
392.09 TRANSPORTATION EQUIPMENT - TRAILERS 25-S1.5 0 106 1.65 25-S1.5 0 106 1.65
396.07 HEAVY POWER OPERATED EQUIPMENT 25-R2.5 10 51,738 2.66 25-R2.5 10 51,738 2.66
a Estimated decommissioning costs are $7,752,574
b For additions to new accounts related to Solar and Battery Storage the following survivor curves, net salvage estimates and depreciation rates should be utilized:
Depreciation
Subaccount Life Net Salvage Rate
Structures and Improvements - Solar 40-R3 (2)4.21
Generators - Solar 25-S2.5 (2)4.65
Accessory Electric Equipment - Solar 25-S2 0 4.63
Battery Storage 15-L3 (5)7.24
ATTACHMENT 3
ORDER NO. 34754