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HomeMy WebLinkAbout20200707Annual Results of Operations.pdfROCKY MOUNTAIN POWER A DIVISION OF PAOFICORP July 7,2020 ftfrcf;lv&'& ?fi?0 JUL -? PH 3r 3S i r.,r:,'; lLi-*:lit , ;' ...'.$ l,:: ." i i":1.)i-.r.'f=: i-q$ItrP{ 1407 W North Temple, Suite 330 Salt Lake City, Utah 84116 VIA ELECTRONIC DELIVERY Diane Hanian Commission Secretary ldaho Public Utilities Commission I l33l W Chinden Blvd. Building 8 Suite 20lA Boise,lD 83714 Re CASE NO. PAC.E.2O.O3 IN THE MATTER OF THE APPLICATION OF ROCKY MOUNTAIN POWER FOR AUTHORITY TO INCREASE ITS RATES AI\[D CHARGES IN IDAHO AI\ID APPROVAL OF PROPOSED ELECTRIC SERVICE SCHEDULES AI\D REGULATIONS Dear Ms. Hanian: Please find enclosed for electronic filing a PDF of Rocky Mountain Power's Annual Results of Operations Report and a Cost of Service study. These reports are being provided pursuant to the all-party settlement agreement filed as Attachment I to the Company's application in this proceeding. The Excel files supporting these reports are also provided as work papers. Informal inquiries may be directed to Ted Weston, Idaho Regulatory Manager at (801) 220- 2963. Very truly yours, Enclosures: Terri Carlock - Commission Staff Randy Budge - Bayer Ben Otto - Idaho Conservation League Eric Olsen - Idaho Irrigation Pumper Association Ron Williams - PacifiCorp ldaho Industrial Customers Idaho Jurisdiction RESULTS OF OPERATIONS For Period Ended December 31, 2019 1. SUMMARY Rocky Mountain Power Page 1.0 IDAHO Results of Operations - 2020 PROTOCOL 12 Months Ended DECEMBER 2019 (1)(2)(3) Total Results with Results Price Change Price Change 1 O eratin Revenues: 2 General Business Revenues 271,296,67 17,619,82 288,916,50 3 Interde artmenta - 4 S ecial Sale 12,212,501 5 Other O eratin Revenue 9,764,79 6 Total O eratin Revenue 293,273,97 7 8 O eratin Ex enses: 9 Steam Production 58,760,841 10 Nuclear Production - 11 H dro Production 2,721,98 12 Other Power Su l 64,381,95 13 Transmission 13,151,30 14 Distribution 8,432,55 15 Customer Accountin 5,055,39 34,905 5,090,30 16 Customer Service & Info 410,76 17 Sales - 18 dministrative & General 7,231,91 19 20 Total O&M Ex enses 160,146,721 21 22 De reciation 57,451,66 23 mortization 5,009,46 24 Taxes Other Than Incom 11,264,43 41,407 11,305,83 25 Income Taxes - Federal 7,555,583 3,516,87 4,038,705 26 Income Taxes - Stat 880,03 796,47 1,676,51 27 Income Taxes - Def Ne 1,745,49 28 Investment Tax Credit Ad.312,920 29 Misc Revenue & Ex ense 63,009 30 31 Total O eratin Ex enses:228,566,31 4,389,66 232,955,97 32 33 O eratin Rev For Return:64,707,66 13,230,15 77,937,821 34 35 Rate Base: 36 Electric Plant In Servic 1,760,800,78 37 Plant Held for Future Us 0 38 Misc Deferred Debits 20,623,30 39 Elec Plant Ac Ad 421,031 40 Pensions - 41 Pre a ments 2,498,41 42 Fuel Stoc 11,196,63 43 Material & Su lie 12,916,04 44 Workin Ca ital 1,384,70 45 Weatherization Loan 1,687,03 46 Misc Rate Base - 47 48 Total Electric Plant:1,811,527,95 - 1,811,527,95 49 50 Rate Base Deductions: 51 ccum Prov For De rec 506,019,251 52 ccum Prov For Amort 36,839,412 53 ccum Def Income Ta 148,755,487 54 Unamortized IT 51,702 55 Customer Adv For Const 5,249,940 56 Customer Service De osits - 57 Misc Rate Base Deductions 102,827,786 58 59 Total Rate Base Deduction 799,743,579 - 799,743,579 60 61 Total Rate Base:1,011,784,37 - 1,011,784,37 62 63 Return on Rate Bas 6.395%7.703% 64 65 Return on E uit 7.764%10.200% 66 67 TAX CALCULATION: 68 O eratin Revenu 59,464,69 17,543,51 77,008,20 69 Other Deductions 70 Interest AFUDC 4,138,854 4,138,854 71 Interes 22,542,47 - 22,542,47 72 Schedule "M" Addition 84,813,70 - 84,813,70 73 Schedule "M" Deduction 106,490,67 - 106,490,67 74 Income Before Ta 19,384,09 17,543,51 36,927,611 75 76 State Income Taxe 880,03 796,47 1,676,51 77 Taxable Incom 18,504,06 16,747,03 35,251,09 78 79 Federal Income Taxes + Othe 7,555,583 3,516,87 4,038,705 Ref. Page 2. Rocky Mountain Power Page 1.1 IDAHO Results of Operations - 2020 PROTOCOL 12 Months Ended DECEMBER 2019 Net Rate Base 1,011,784,377$ Ref. Page 1.0 Return on Rate Base Requested 7.703% Ref. Page 2.1 Revenues Required to Earn Requested Return 77,937,821 Less Current Operating Revenues (64,707,662) Increase to Current Revenues 13,230,159 Net to Gross Bump-up 133.18% Price Change Required for Requested Return 17,619,824$ Requested Price Change 17,619,824$ Uncollectible Percent 0.198% Ref. Page 1.2 Increased Uncollectible Expense 34,905$ Requested Price Change 17,619,824$ Franchise Tax 0.000% Revenue Tax 0.000% Resource Supplier Tax 0.000% Gross Receipts 0.235% Increase Taxes Other Than Income 41,407$ Requested Price Change 17,619,824$ Uncollectible Expense (34,905) Taxes Other Than Income (41,407) Income Before Taxes 17,543,513$ State Effective Tax Rate 4.54% Ref. Page 2.1 State Income Taxes 796,475$ Taxable Income 16,747,037$ Federal Income Tax Rate 21.00% Ref. Page 2.1 Federal Income Taxes 3,516,878$ Operating Income 100.000% Net Operating Income 75.087% Ref. Page 1.2 Net to Gross Bump-Up 133.18% Rocky Mountain Power Page 1.2 IDAHO Results of Operations - 2020 PROTOCOL 12 Months Ended DECEMBER 2019 Operating Revenue 100.000% Operating Deductions Uncollectible Accounts 0.198% See Note (1) below Taxes Other - Franchise Tax 0.000% Taxes Other - Revenue Tax 0.000% Taxes Other - Resource Supplier 0.000% PUC Fees Based on General Business Revenues 0.235% Sub-Total 99.567% State Income Tax @ 4.54% 4.520% Sub-Total 95.047% Federal Income Tax @ 21.00% 19.960% Net Operating Income 75.087% (1) Uncollectible Accounts = 537,436 Pg 2.11, Situs from Account 904 271,296,676 Pg 2.2, General Business Revenues Pa e 1.3ROCKY MOUNTAIN POWER State of Idaho Unadusted, Adusted & Normalized Results of O erations - 2020 Protocol General Rate Case December 2019 1 2 3 4 5 6 7UnadustedTe 1 Total Ad usted T e 2 Total Annualized T e 3 Total Normalized Results Ad ustments Actual Results Adustments Actual Results Adustments Results 1 O eratin Revenues:2 General Business Revenues 279,009,378 7,003,709 272,005,670 608,993 271,396,676 100,000 271,296,676 3 Interde artmental - - - - - - - 4 S ecial Sales 10,499,006 - 10,499,006 - 10,499,006 1,713,495 12,212,501 5 Other O eratin Revenues 9,254,843 141,997 9,396,839 22,982 9,419,821 344,975 9,764,796 6 Total O eratin Revenues 298,763,227 6,861,712 291,901,515 586,011 291,315,504 1,958,470 293,273,974 78 O eratin Ex enses: 9 Steam Production 65,850,820 547,722 65,303,098 - 65,303,098 6,542,257 58,760,841 10 Nuclear Production - - - - - - - 11 H dro Production 2,607,738 - 2,607,738 - 2,607,738 114,247 2,721,984 12 Other Power Su l 67,918,797 1,838,402 66,080,395 - 66,080,395 1,698,439 64,381,956 13 Transmission 12,938,064 - 12,938,064 - 12,938,064 213,243 13,151,307 14 Distribution 7,892,856 - 7,892,856 - 7,892,856 539,699 8,432,555 15 Customer Accountin 4,915,484 78,834 4,836,649 - 4,836,649 218,748 5,055,397 16 Customer Service 399,579 328 399,908 - 399,908 10,857 410,765 17 Sales - - - - - - - 18 Administrative & General 6,198,941 1,079,526 7,278,467 - 7,278,467 46,551 7,231,916 xx 19 Total O&M Ex enses 168,722,278 1,385,103 167,337,175 - 167,337,175 7,190,454 160,146,721 xx20 De reciation 40,903,101 495,445 40,407,656 - 40,407,656 17,044,012 57,451,669 21 Amortization 2,971,340 10,028 2,961,312 - 2,961,312 2,048,154 5,009,466 22 Taxes Other Than Income 9,389,124 - 9,389,124 - 9,389,124 1,875,308 11,264,432 23 Income Taxes - Federal 11,126,769 942,264 10,184,505 117,474 10,067,030 17,622,613 7,555,583 24 Income Taxes - State 2,893,172 213,397 2,679,776 26,605 2,653,171 1,773,133 880,038 25 Income Taxes - Def Net 3,654,152 490,745 4,144,897 - 4,144,897 5,890,394 1,745,497 26 Investment Tax Credit Ad.312,920 - 312,920 - 312,920 - 312,920 27 Misc Revenue & Ex ense 211,572 148,563 63,009 - 63,009 - 63,009 xx 28 Total O eratin Ex enses:231,827,140 3,388,419 228,438,721 144,079 228,294,642 271,670 228,566,312 2930 pera ng ev or e urn:,, ,, ,, , ,, ,, ,, 3132 Rate Base: 33 Electric Plant In Service 1,623,725,636 6,553,299 1,630,278,935 - 1,630,278,935 130,521,845 1,760,800,780 34 Plant Held for Future Use 743,669 743,669 - - - - - 35 Misc Deferred Debits 41,638,883 23,212,158 18,426,725 - 18,426,725 2,196,584 20,623,309 36 Elec Plant Ac Ad 821,443 - 821,443 - 821,443 400,412 421,031 37 Pensions 1,723,749 1,723,749 - - - - - 38 Pre a ments 2,498,419 - 2,498,419 - 2,498,419 - 2,498,419 39 Fuel Stock 9,476,648 - 9,476,648 - 9,476,648 1,719,985 11,196,634 40 Material & Su lies 13,317,094 - 13,317,094 - 13,317,094 401,050 12,916,044 41 Workin Ca ital 1,470,062 4,761 1,465,301 270 1,465,031 80,325 1,384,705 42 Weatherization Loans 1,687,035 - 1,687,035 - 1,687,035 - 1,687,035 43 Misc Rate Base - - - - - - - xx 44 Total Electric Plant:1,697,102,637 19,131,037 1,677,971,599 270 1,677,971,329 133,556,627 1,811,527,956 45 46 Rate Base Deductions: 47 Accum Prov For De rec 538,669,948 - 538,669,948 - 538,669,948 32,650,697 506,019,251 48 Accum Prov For Amort 37,009,557 - 37,009,557 - 37,009,557 170,145 36,839,412 49 Accum Def Income Tax 139,358,358 398,560 139,756,918 - 139,756,918 8,998,569 148,755,487 50 Unamortized ITC 51,702 - 51,702 - 51,702 - 51,702 51 Customer Adv For Const 4,552,808 697,133 5,249,940 - 5,249,940 - 5,249,940 52 Customer Service De osits - - - - - - - 53 Misc Rate Base Deductions 137,649,916 35,995,866 101,654,051 - 101,654,051 1,173,735 102,827,786 54 55 Total Rate Base Deductions 857,292,289 34,900,173 822,392,116 - 822,392,116 22,648,537 799,743,579 56 57 Total Rate Base: 839,810,348 15,769,135 855,579,483 270 855,579,213 156,205,164 1,011,784,377 5859 Return on Rate Base 7.970%7.418%7.366%6.395% xx 60 Return on E uit 10.698%-1.030%9.668%-0.096%9.572%-1.808%7.764% 61 62 TAX CALCULATION: 63 O eratin Revenue 76,988,956 (5,119,699) 71,869,257 (586,011) 71,283,246 (11,818,551) 59,464,694 64 Other Deductions 65 Interest AFUDC 4,138,854 - 4,138,854 - 4,138,854 - 4,138,854 66 Interest 20,755,552 (1,693,309) 19,062,242 (6) 19,062,236 3,480,239 22,542,475 67 Schedule "M" Additions 64,060,198 789,540 63,270,658 - 63,270,658 21,543,042 84,813,700 68 Schedule "M" Deductions 60,706,195 484,440 61,190,635 - 61,190,635 45,300,041 106,490,675 69 Income Before Tax 63,726,261 4,700,369 59,025,892 586,005 58,439,887 39,055,788 19,384,098 7071 State Income Taxes 2,893,172 (213,397) 2,679,776 (26,605) 2,653,171 (1,773,133) 880,038 72 Taxable Income 60,833,089 4,486,972 56,346,117 559,401 55,786,716 37,282,656 18,504,060 73 74 Federal Income Taxes + Other 11,126,769 (942,264) 10,184,505 (117,474) 10,067,030 (17,622,613) (7,555,583) (2) Type 1 adjustments involve normalization for out of period historical and unusual items that occur during the Base Period. (4) Type 2 adjustments annualizes changes that occurred during the Base Period. (6) Type 3 adjustments are known and measurable items that will occur in a future period. IDAHO SUMMARY OF ADJUSTMENTS TOTAL Page 1.4 Total Adjustments Revenue Adjustments (Tab 3) O&M Adjustments (Tab 4) Net Power Cost Adjustments (Tab 5) Depreciation & Amortization (Tab 6) Tax Adjustments (Tab 7) Misc Rate Base Adjustments (Tab 8) 1 Operating Revenues: 2 General Business Revenues (7,712,702) (7,612,702) - - - - (100,000) 3 Interdepartmental - - - - - - - 4 Special Sales 1,713,495 - - 1,713,495 - - - 5 Other Operating Revenues 509,954 729,316 (219,362) - - - - 6 Total Operating Revenues (5,489,254) (6,883,386) (219,362) 1,713,495 - - (100,000) 7 8 Operating Expenses: 9 Steam Production (7,089,979) - 110,862 (7,958,773) 63,989 - 693,944 10 Nuclear Production - - - - - - - 11 Hydro Production 114,247 - 97,838 - 16,409 - - 12 Other Power Supply (3,536,841) - 302,709 (5,028,531) 10,473 - 1,178,509 13 Transmission 213,243 - 138,176 66,811 8,255 - - 14 Distribution 539,699 - 509,272 - 30,427 - - 15 Customer Accounting 139,913 - 127,581 - 12,333 - - 16 Customer Service & Info 11,186 - 10,564 - 621 - - 17 Sales - - - - - - - 18 Administrative & General 1,032,974 - 1,602,736 - 13,035 - (582,797) 19 Total O&M Expenses (8,575,557) - 2,899,738 (12,920,493) 155,543 - 1,289,655 20 Depreciation 16,548,568 - - - 11,840,607 - 4,707,960 21 Amortization 2,038,126 - - 8,564 2,385,045 - (355,482) 22 Taxes Other Than Income 1,875,308 - - - - 1,875,308 - 23 Income Taxes: Federal (18,682,351) (1,379,885) (655,055) 2,912,548 (51,754) (10,582,258) (8,925,947) 24 State (2,013,134) (312,506) (148,352) 659,612 (11,721) (178,687) (2,021,480) 25 Deferred Income Taxes 5,399,649 - - 23,735 (3,472,373) (736,702) 9,584,990 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense 148,563 - 148,563 - - - - 28 Total Operating Expenses:(3,260,829) (1,692,391) 2,244,893 (9,316,035) 10,845,346 (9,622,339) 4,279,696 29 30 Operating Rev For Return:(2,228,425) (5,190,996) (2,464,256) 11,029,530 (10,845,346) 9,622,339 (4,379,696) 31 32 Rate Base: 33 Electric Plant In Service 137,075,144 - - 236,445 - - 136,838,699 34 Plant Held for Future Use (743,669) - - - - - (743,669) 35 Misc Deferred Debits (21,015,574) - - - - - (21,015,574) 36 Elec Plant Acq Adj (400,412) - - - - - (400,412) 37 Pensions (1,723,749) - - - - - (1,723,749) 38 Prepayments - - - - - - - 39 Fuel Stock 1,719,985 - - - - - 1,719,985 40 Material & Supplies (401,050) - - - - - (401,050) 41 Working Capital (85,357) - - - - - (85,357) 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant:114,425,320 - - 236,445 - - 114,188,875 45 46 Deductions: 47 Accum Prov For Deprec 32,650,697 - - - (6,222,362) - 38,873,059 48 Accum Prov For Amort 170,145 - - (4,639) (958) - 175,742 49 Accum Def Income Tax (9,397,130) - - (26,570) 1,178,850 (7,485,427) (3,063,982) 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const (697,133) - - - - - (697,133) 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions 34,822,130 - - - (1,194,569) 31,703,905 4,312,794 54 55 Total Deductions:57,548,709 - - (31,209) (6,239,039) 24,218,478 39,600,480 56 57 Total Rate Base:171,974,029 - - 205,236 (6,239,039) 24,218,478 153,789,354 58 59 60 Estimated ROE impact -2.935%-1.152%-0.547%2.443%-2.313%1.659%-3.120% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (17,524,261) (6,883,386) (3,267,663) 14,625,424 (14,381,195) (1,875,308) (5,742,134) 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest 1,786,923 - - - - 1,786,923 - 70 Schedule "M" Additions 20,753,502 - - 8,564 14,123,026 (273,592) 6,895,505 72 Schedule "M" Deductions 45,784,480 - - 105,100 - 18 45,679,362 73 Income Before Tax (44,342,163) (6,883,386) (3,267,663) 14,528,888 (258,169) (3,935,842) (44,525,991) 74 76 State Income Taxes (2,013,134) (312,506) (148,352) 659,612 (11,721) (178,687) (2,021,480) 77 Taxable Income (42,329,029) (6,570,881) (3,119,311) 13,869,277 (246,448) (3,757,155) (42,504,511) 78 79 Federal Income Taxes (18,682,351) (1,379,885) (655,055) 2,912,548 (51,754) (10,582,258) (8,925,947) 2. RESULTS OF OPERATIONS Page 2.1Rocky Mountain Power RESULTS OF OPERATIONS USER SPECIFIC INFORMATION STATE:IDAHO PERIOD:DECEMBER 2019 FILE:JAM Dec 2019 ID GRC PREPARED BY:Revenue Requirement Department DATE:5/22/2020 TIME:5:55:59 PM TYPE OF RATE BASE: Year-End ALLOCATION METHOD: 2020 PROTOCOL FERC JURISDICTION: Separate Jurisdiction 8 OR 12 CP:12 Coincident Peaks DEMAND % 75% Demand ENERGY % 25% Energy TAX INFORMATION TAX RATE ASSUMPTIONS:TAX RATE FEDERAL RATE 21.00% STATE EFFECTIVE RATE 4.54% NET TO GROSS BUMP-UP FACTOR 1.332 FEDERAL/STATE COMBINED RATE 24.5866% CAPITAL STRUCTURE INFORMATION CAPITAL EMBEDDED WEIGHTED STRUCTURE COST COST DEBT 46.32%4.81%2.228% PREFERRED 0.01%6.75%0.001% COMMON 53.67%10.20%5.474% 100.00%7.703% OTHER INFORMATION For information and support regarding capital structure and cost of debt, see testimony of Mr. M. Ryan Weems For information and support regarding return on equity, see testimony of Ms. Ann E. Bulkley. Page 2.22020 PROTOCOLYear-End RESULTS OF OPERATIONS SUMMARY UNADJUSTED RESULTS IDAHO Description of Account Summary:Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJ TOTAL 1 Operating Revenues 2 General Business Revenues 2.3 4,697,555,109 4,418,545,731 279,009,378 (7,712,702) 271,296,676 3 Interdepartmental 2.3 0 0 0 0 0 4 Special Sales 2.3 192,271,657 181,772,650 10,499,006 1,713,495 12,212,501 5 Other Operating Revenues 2.4 175,882,372 166,627,529 9,254,843 509,954 9,764,796 6 Total Operating Revenues 2.4 5,065,709,138 4,766,945,911 298,763,227 (5,489,254) 293,273,974 7 8 Operating Expenses: 9 Steam Production 2.5 1,040,566,325 974,715,505 65,850,820 (7,089,979)58,760,841 10 Nuclear Production 2.6 0 0 0 0 0 11 Hydro Production 2.7 44,115,770 41,508,032 2,607,738 114,247 2,721,984 12 Other Power Supply 2.8-2.989,873,713 921,954,916 67,918,797 (3,536,841)64,381,956 13 Transmission 2.10 218,366,627 205,428,563 12,938,064 213,243 13,151,307 14 Distribution 2.11 202,761,779 194,868,923 7,892,856 539,699 8,432,555 15 Customer Accounting 2.11 76,859,684 71,944,200 4,915,484 139,913 5,055,397 16 Customer Service & Infor 2.12 101,544,683 101,145,104 399,579 11,186 410,765 17 Sales 2.12 0 0 0 0 0 18 Administrative & General 2.13 123,122,911 116,923,970 6,198,941 1,032,974 7,231,916 19 20 Total O & M Expenses 2.14 2,797,211,492 2,628,489,214 168,722,278 (8,575,557) 160,146,721 21 22 Depreciation 2.14 731,135,346 690,232,245 40,903,101 16,548,568 57,451,669 23 Amortization 2.15 55,249,227 52,277,888 2,971,340 2,038,126 5,009,466 24 Taxes Other Than Income 2.16 199,137,026 189,747,902 9,389,124 1,875,308 11,264,432 25 Income Taxes - Federal 2.18 180,479,553 169,352,784 11,126,769 (18,682,351)(7,555,583) 26 Income Taxes - State 2.18 47,186,883 44,293,711 2,893,172 (2,013,134)880,038 27 Income Taxes - Def Net 2.17 (36,203,211)(32,549,058)(3,654,152)5,399,649 1,745,497 28 Investment Tax Credit Adj.2.16 (2,738,724)(2,425,804)(312,920)0 (312,920) 29 Misc Revenue & Expense 2.4 (3,395,390)(3,183,818)(211,572)148,563 (63,009) 30 31 Total Operating Expenses 2.18 3,968,062,203 3,736,235,063 231,827,140 (3,260,829) 228,566,312 32 33 Operating Revenue for Return 1,097,646,935 1,030,710,847 66,936,087 (2,228,425)64,707,662 34 35 Rate Base: 36 Electric Plant in Service 2.25 28,404,996,167 26,781,270,531 1,623,725,636 137,075,144 1,760,800,780 37 Plant Held for Future Use 2.26 25,890,060 25,146,392 743,669 (743,669)(0) 38 Misc Deferred Debits 2.27 876,815,214 835,176,331 41,638,883 (21,015,574)20,623,309 39 Elec Plant Acq Adj 2.16 24,215,256 23,393,814 821,443 (400,412)421,031 40 Pensions 2.26 30,154,768 28,431,019 1,723,749 (1,723,749)0 41 Prepayments 2.27 59,987,014 57,488,596 2,498,419 0 2,498,419 42 Fuel Stock 2.26 145,303,894 135,827,246 9,476,648 1,719,985 11,196,634 43 Material & Supplies 2.27 249,856,129 236,539,035 13,317,094 (401,050)12,916,044 44 Working Capital 2.27 44,119,422 42,649,360 1,470,062 (85,357)1,384,705 45 Weatherization Loans 2.26 (11,605,373)(13,292,408)1,687,035 0 1,687,035 46 Miscellaneous Rate Base 2.27 0 0 0 0 0 47 48 Total Electric Plant 29,849,732,552 28,152,629,916 1,697,102,637 114,425,320 1,811,527,956 49 50 Rate Base Deductions: 51 Accum Prov For Depr 2.31 (9,456,728,801) (8,918,058,853) (538,669,948) 32,650,697 (506,019,251) 52 Accum Prov For Amort 2.31 (636,031,798) (599,022,241) (37,009,557)170,145 (36,839,412) 53 Accum Def Income Taxes 2.28 (2,408,471,694) (2,269,113,336) (139,358,358) (9,397,130) (148,755,487) 54 Unamortized ITC 2.29 (274,139)(222,437)(51,702)0 (51,702) 55 Customer Adv for Const 2.28 (99,777,399)(95,224,591)(4,552,808)(697,133)(5,249,940) 56 Customer Service Deposits 2.28 0 0 0 0 0 57 Misc. Rate Base Deductions 2.28 (2,454,942,005) (2,317,292,089) (137,649,916) 34,822,130 (102,827,786) 58 59 Total Rate Base Deductions (15,056,225,836)(14,198,933,548) (857,292,289) 57,548,709 (799,743,579) 60 61 Total Rate Base 14,793,506,716 13,953,696,368 839,810,348 171,974,029 1,011,784,377 62 63 Return on Rate Base 7.420%7.970%6.395% 64 65 Return on Equity 9.672%10.698%7.764% 66 Net Power Costs 1,650,205,173 103,400,180 88,736,636 67 100 Basis Points in Equity:79,396,750.55 4,507,262.14 5,430,246.75 68 Revenue Requirement Impact 105,282,020 5,976,739 7,200,639 69 Rate Base Decrease (997,886,805)(52,982,474)(78,334,797) Page 2.32020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 70 Sales to Ultimate Customers 71 440 Residential Sales 72 0 S 1,815,760,353 1,736,899,201 78,861,152 (2,522,103) 76,339,049 73 74 B1 1,815,760,353 1,736,899,201 78,861,152 (2,522,103) 76,339,049 75 76 442 Commercial & Industrial Sales 77 0 S 2,863,596,713 2,663,960,019 199,636,694 (5,187,134) 194,449,559 78 P SE - - - - - 79 PT SG - - - - - 80 81 82 B1 2,863,596,713 2,663,960,019 199,636,694 (5,187,134) 194,449,559 83 84 444 Public Street & Highway Lighting 85 0 S 18,198,044 17,686,511 511,533 (3,465) 508,068 86 0 SO - - - - - 87 B1 18,198,044 17,686,511 511,533 (3,465) 508,068 88 89 445 Other Sales to Public Authority 90 0 S - - - - - 91 92 B1 - - - - - 93 94 448 Interdepartmental 95 DPW S - - - - - 96 GP SO - - - - - 97 B1 - - - - - 9899 Total Sales to Ultimate Customers B1 4,697,555,109 4,418,545,731 279,009,378 (7,712,702) 271,296,676 100 101 102 103 447 Sales for Resale-Non NPC 104 P S 14,230,443 14,230,443 - - - 105 14,230,443 14,230,443 - - - 106 107 447NPC Sales for Resale-NPC 108 P SG 182,171,613 171,403,224 10,768,389 1,444,112 12,212,501 109 P SE (4,130,399) (3,861,016) (269,383) 269,383 - 110 P SG - - - - - 111 178,041,214 167,542,208 10,499,006 1,713,495 12,212,501 112 113 Total Sales for Resale B1 192,271,657 181,772,650 10,499,006 1,713,495 12,212,501 114 115 449 Provision for Rate Refund 116 P S - - - - - 117 P SG - - - - - 118 119 120 B1 - - - - - 121122 Total Sales from Electricity B1 4,889,826,766 4,600,318,381 289,508,385 (5,999,207) 283,509,177 123 450 Forfeited Discounts & Interest 124 CUST S 9,415,630 9,080,746 334,885 - 334,885 125 CUST SO - - - - - 126 B1 9,415,630 9,080,746 334,885 - 334,885 127 128 451 Misc Electric Revenue 129 CUST S 8,817,083 8,727,678 89,405 (219,362) (129,957) 130 GP SG - - - - - 131 GP SO 28,720 27,078 1,642 - 1,642 132 B1 8,845,803 8,754,756 91,047 (219,362) (128,315) 133 134 453 Water Sales 135 P SG 53,658 50,486 3,172 - 3,172 136 B1 53,658 50,486 3,172 - 3,172 137 138 454 Rent of Electric Property 139 DPW S 9,431,667 9,245,891 185,776 - 185,776 140 T SG 5,409,673 5,089,901 319,772 - 319,772 141 T SG - - - - - 142 GP SO 2,618,388 2,468,712 149,676 - 149,676 143 B1 17,459,728 16,804,503 655,225 - 655,225 144 145 146 Page 2.42020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 147 456 Other Electric Revenue 148 DMSC S 3,243,618 3,243,618 - - - 149 CUST CN - - - - - 150 OTHSE SE 14,558,486 13,608,989 949,497 - 949,497 151 OTHSO SO 4,419,730 4,167,083 252,647 - 252,647 152 OTHSGR SG 117,885,718 110,917,347 6,968,370 729,316 7,697,686 153 154 155 B1 140,107,552 131,937,038 8,170,514 729,316 8,899,830 156 157 Total Other Electric Revenues B1 175,882,372 166,627,529 9,254,843 509,954 9,764,796 158159 Total Electric Operating Revenues B1 5,065,709,138 4,766,945,911 298,763,227 (5,489,254) 293,273,974 160 161 Summary of Revenues by Factor 162 S 4,742,693,551 4,463,074,106 279,619,445 (7,932,064) 271,687,380 163 CN - - - - - 164 SE 10,428,087 9,747,973 680,115 269,383 949,497 165 SO 7,066,838 6,662,873 403,964 - 403,964 166 SG 305,520,662 287,460,959 18,059,703 2,173,428 20,233,132 167 DGP - - - - - 168 169 Total Electric Operating Revenues 5,065,709,138 4,766,945,911 298,763,227 (5,489,254) 293,273,974 170 Miscellaneous Revenues 171 41160 Gain on Sale of Utility Plant - CR 172 DPW S - - - - - 173 T SG - - - - - 174 G SO - - - - - 175 T SG - - - - - 176 P SG - - - - - 177 B6 - - - - - 178 179 41170 Loss on Sale of Utility Plant 180 DPW S - - - - - 181 T SG - - - - - 182 B6 - - - - - 183 184 4118 Gain from Emission Allowances 185 P S - - - - - 186 P SE (173) (162) (11) - (11) 187 B6 (173) (162) (11) - (11) 188 189 41181 Gain from Disposition of NOX Credits 190 P SE - - - - - 191 B6 - - - - - 192 193 4194 Impact Housing Interest Income 194 P SG - - - - - 195 B6 - - - - - 196 197 421 (Gain) / Loss on Sale of Utility Plant 198 DPW S 222,859 222,859 - - - 199 T SG - - - - - 200 P SG - - - - - 201 PTD SG-P - - - - - 202 PTD SO (1,185,025) (1,117,285) (67,740) 67,521 (219) 203 P SG (2,433,051) (2,289,230) (143,821) 81,042 (62,779) 204 B6 (3,395,217) (3,183,656) (211,561) 148,563 (62,998) 205 206 Total Miscellaneous Revenues (3,395,390) (3,183,818) (211,572) 148,563 (63,009) 207 Miscellaneous Expenses 208 4311 Interest on Customer Deposits 209 CUST S - - - - - 210 B6 - - - - - 211 Total Miscellaneous Expenses - - - - - 212213 Net Misc Revenue and Expense B6 (3,395,390) (3,183,818) (211,572) 148,563 (63,009) 214 215 500 Operation Supervision & Engineering 216 P SG 15,517,985 14,600,698 917,287 274,102 1,191,390 217 P SG 2,307,136 2,170,758 136,378 - 136,378 218 B2 17,825,121 16,771,456 1,053,665 274,102 1,327,767 219 Page 2.52020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 220 501 Fuel Related-Non NPC 221 P S 4,028,247 4,028,247 - - - 222 P SE 15,215,943 14,223,567 992,376 10,625 1,003,001 223 P SE - - - - - 224 P SE - - - - - 225 P SE - - - - - 226 P SE 2,888,332 2,699,956 188,376 - 188,376 227 B2 22,132,521 20,951,769 1,180,752 10,625 1,191,377 228 229 501NPC Fuel Related-NPC 230 P S 439,817 324,493 115,324 (115,324) - 231 P SE 673,602,868 629,670,821 43,932,047 (7,802,279) 36,129,768 232 P SE - - - - - 233 P SE - - - - - 234 P SE 38,598,189 36,080,834 2,517,355 - 2,517,355 235 B2 712,640,874 666,076,148 46,564,726 (7,917,603) 38,647,123 236 237 Total Fuel Related 734,773,395 687,027,917 47,745,478 (7,906,978) 39,838,500 238 239 502 Steam Expenses 240 P SG 74,134,628 69,752,439 4,382,189 - 4,382,189 241 P SG 6,114,697 5,753,249 361,447 - 361,447 242 B2 80,249,325 75,505,688 4,743,637 - 4,743,637 243 244 503 Steam From Other Sources-Non-NPC 245 P SE - - - - - 246 B2 - - - - - 247 248 503NPC Steam From Other Sources-NPC 249 P SE 4,836,772 4,521,320 315,452 (41,170) 274,282 250 B2 4,836,772 4,521,320 315,452 (41,170) 274,282 251 252 505 Electric Expenses 253 P SG 1,223,111 1,150,812 72,300 - 72,300 254 P SG 309,411 291,121 18,290 - 18,290 255 B2 1,532,522 1,441,933 90,589 - 90,589 256 257 506 Misc. Steam Expense 258 P S - - - 81,409 81,409 259 P SG 24,989,869 23,512,687 1,477,182 (687,478) 789,704 260 P SE - - - 1,325,956 1,325,956 261 P SG 2,052,900 1,931,550 121,349 - 121,349 262 B2 27,042,769 25,444,238 1,598,531 719,887 2,318,418 263 264 507 Rents 265 P SG 492,466 463,355 29,110 - 29,110 266 P SG - - - - - 267 B2 492,466 463,355 29,110 - 29,110 268 269 510 Maint Supervision & Engineering 270 P SG 4,933,805 4,642,161 291,643 (357,071) (65,428) 271 P SG 2,359,677 2,220,193 139,483 - 139,483 272 B2 7,293,482 6,862,355 431,127 (357,071) 74,055 273 274 275 276 511 Maintenance of Structures 277 P SG 23,528,487 22,137,689 1,390,798 - 1,390,798 278 P SG 4,086,250 3,844,707 241,543 - 241,543 279 B2 27,614,737 25,982,396 1,632,341 - 1,632,341 280 281 512 Maintenance of Boiler Plant 282 P SG 84,184,977 79,208,699 4,976,278 221,252 5,197,530 283 P SG 4,854,765 4,567,794 286,971 - 286,971 284 B2 89,039,742 83,776,493 5,263,249 221,252 5,484,501 285 286 513 Maintenance of Electric Plant 287 P SG 38,453,187 36,180,172 2,273,015 - 2,273,015 288 P SG 1,055,833 993,421 62,412 - 62,412 289 B2 39,509,020 37,173,593 2,335,427 - 2,335,427 290 291 514 Maintenance of Misc. Steam Plant 292 P SG 9,079,454 8,542,756 536,698 - 536,698 293 P SG 1,277,520 1,202,004 75,516 - 75,516 294 B2 10,356,974 9,744,761 612,214 - 612,214 295296 Total Steam Power Generation B2 1,040,566,325 974,715,505 65,850,820 (7,089,979) 58,760,841 Page 2.62020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 297 517 Operation Super & Engineering 298 P SG - - - - - 299 B2 - - - - - 300 301 518 Nuclear Fuel Expense 302 P SE - - - - - 303 304 B2 - - - - - 305 306 519 Coolants and Water 307 P SG - - - - - 308 B2 - - - - - 309 310 520 Steam Expenses 311 P SG - - - - - 312 B2 - - - - - 313 314 315 316 523 Electric Expenses 317 P SG - - - - - 318 B2 - - - - - 319 320 524 Misc. Nuclear Expenses 321 P SG - - - - - 322 B2 - - - - - 323 324 528 Maintenance Super & Engineering 325 P SG - - - - - 326 B2 - - - - - 327 328 529 Maintenance of Structures 329 P SG - - - - - 330 B2 - - - - - 331 332 530 Maintenance of Reactor Plant 333 P SG - - - - - 334 B2 - - - - - 335 336 531 Maintenance of Electric Plant 337 P SG - - - - - 338 B2 - - - - - 339 340 532 Maintenance of Misc Nuclear 341 P SG - - - - - 342 B2 - - - - - 343 344 Total Nuclear Power Generation B2 - - - - - 345 346 535 Operation Super & Engineering 347 P DGP - - - - - 348 P SG 8,085,350 7,607,415 477,935 61,087 539,022 349 P SG 1,377,416 1,295,995 81,421 40,424 121,844 350 351 B2 9,462,766 8,903,410 559,356 101,511 660,866 352 353 536 Water For Power 354 P DGP - - - - - 355 P SG 36,194 34,055 2,139 - 2,139 356 P SG - - - - - 357 358 B2 36,194 34,055 2,139 - 2,139 359 360 537 Hydraulic Expenses 361 P DGP - - - - - 362 P SG 3,760,057 3,537,795 222,262 - 222,262 363 P SG 313,252 294,735 18,517 - 18,517 364 365 B2 4,073,308 3,832,530 240,778 - 240,778 366 367 538 Electric Expenses 368 P DGP - - - - - 369 P SG - - - - - 370 P SG - - - - - 371 372 B2 - - - - - 373 Page 2.72020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 374 539 Misc. Hydro Expenses 375 P DGP - - - - - 376 P SG 11,932,301 11,226,968 705,333 - 705,333 377 P SG 8,106,211 7,627,043 479,168 - 479,168 378 379 380 B2 20,038,512 18,854,011 1,184,501 - 1,184,501 381 382 540 Rents (Hydro Generation) 383 P DGP - - - - - 384 P SG 1,638,633 1,541,771 96,862 - 96,862 385 P SG 57,739 54,326 3,413 - 3,413 386 387 B2 1,696,372 1,596,097 100,275 - 100,275 388 389 541 Maint Supervision & Engineering 390 P DGP - - - - - 391 P SG 381 358 23 - 23 392 P SG - - - - - 393 394 B2 381 358 23 - 23 395 396 542 Maintenance of Structures 397 P DGP - - - - - 398 P SG 625,785 588,794 36,991 - 36,991 399 P SG 20,932 19,694 1,237 - 1,237 400 401 B2 646,717 608,488 38,228 - 38,228 402 403 404 405 406 543 Maintenance of Dams & Waterways 407 P DGP - - - - - 408 P SG 1,095,817 1,031,042 64,775 - 64,775 409 P SG 674,493 634,623 39,870 - 39,870 410 411 B2 1,770,311 1,665,665 104,645 - 104,645 412 413 544 Maintenance of Electric Plant 414 P DGP - - - - - 415 P SG 1,619,288 1,523,570 95,718 - 95,718 416 P SG 393,834 370,554 23,280 - 23,280 417 418 B2 2,013,122 1,894,124 118,998 - 118,998 419 420 545 Maintenance of Misc. Hydro Plant 421 P DGP - - - - - 422 P SG 3,698,810 3,480,168 218,641 10,076 228,717 423 P SG 679,277 639,124 40,153 2,661 42,814 424 425 B2 4,378,087 4,119,293 258,794 12,736 271,530 426427 Total Hydraulic Power Generation B2 44,115,770 41,508,032 2,607,738 114,247 2,721,984 428 429 546 Operation Super & Engineering 430 P SG 355,808 334,775 21,032 - 21,032 431 P SG - - - - - 432 B2 355,808 334,775 21,032 - 21,032 433 434 547 Fuel-Non-NPC 435 P SE - - - - - 436 P SE - - - - - 437 B2 - - - - - 438 439 547NPC Fuel-NPC 440 P SE 279,047,502 260,848,161 18,199,340 (560,092) 17,639,249 441 P SE 1,160,580 1,084,888 75,692 - 75,692 442 B2 280,208,082 261,933,049 18,275,033 (560,092) 17,714,941 443 444 548 Generation Expense 445 P SG 16,519,013 15,542,554 976,459 43,134 1,019,594 446 P SG 734,954 691,510 43,444 - 43,444 447 B2 17,253,968 16,234,065 1,019,903 43,134 1,063,038 448 449 549 Miscellaneous Other 450 P S 103,230 103,230 - - - 451 P SG 4,415,188 4,154,201 260,987 1,178,509 1,439,496 452 P SG 3,297,027 3,102,136 194,891 - 194,891 453 B2 7,815,446 7,359,567 455,879 1,178,509 1,634,387 454 455 Page 2.82020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 456 457 458 550 Rents 459 P S 383,836 383,836 - - - 460 P SG 35,823 33,705 2,118 - 2,118 461 P SG 2,814,392 2,648,030 166,362 - 166,362 462 B2 3,234,050 3,065,571 168,480 - 168,480 463 464 551 Maint Supervision & Engineering 465 P SG - - - - - 466 B2 - - - - - 467 468 552 Maintenance of Structures 469 P SG 2,316,335 2,179,413 136,921 - 136,921 470 P SG 58,078 54,645 3,433 - 3,433 471 B2 2,374,413 2,234,058 140,354 - 140,354 472 473 553 Maint of Generation & Electric Plant 474 P SG 4,248,958 3,997,797 251,161 41,492 292,653 475 P SG 7,682,902 7,228,756 454,146 - 454,146 476 P SG 307,244 289,082 18,162 - 18,162 477 B2 12,239,103 11,515,635 723,469 41,492 764,960 478 479 554 Maintenance of Misc. Other 480 P SG 1,887,493 1,775,921 111,572 - 111,572 481 P SG 986,457 928,146 58,311 - 58,311 482 P SG 123,631 116,323 7,308 - 7,308 483 B2 2,997,580 2,820,389 177,191 - 177,191 484485 Total Other Power Generation B2 326,478,450 305,497,109 20,981,340 703,043 21,684,383 486 487 488 555 Purchased Power-Non NPC 489 DMSC S (51,540,008) (51,540,008) - - - 490 (51,540,008) (51,540,008) - - - 491 492 555NPC Purchased Power-NPC 493 P S 4,879,895 4,879,895 - - - 494 P SG 695,109,638 654,020,849 41,088,789 (8,791,829) 32,296,960 495 P SE (15,254,142) (14,259,274) (994,868) 4,293,834 3,298,966 496 Seasonal Con P SG - - - - - 497 DGP - - - - - 498 684,735,392 644,641,470 40,093,921 (4,497,995) 35,595,926 499 500 Total Purchased Power B2 633,195,384 593,101,463 40,093,921 (4,497,995) 35,595,926 501 502 556 System Control & Load Dispatch 503 P SG 770,619 725,067 45,552 - 45,552 504 505 B2 770,619 725,067 45,552 - 45,552 506 507 508 509 557 Other Expenses 510 P S 6,324,352 2,624,552 3,699,800 3,303 3,703,103 511 P SG 38,258,906 35,997,375 2,261,531 254,808 2,516,340 512 P SGCT - - - - - 513 P SE 10,002 9,350 652 - 652 514 P SG - - - - - 515 P TROJP - - - - - 516 517 B2 44,593,260 38,631,277 5,961,983 258,111 6,220,095 518 519 Embedded Cost Differentials 520 Company Owned Hydro P DGP - - - - - 521 Company Owned Hydro P SG - - - - - 522 Mid-C Contract P MC - - - - - 523 Mid-C Contract P SG - - - - - 524 Existing QF Contracts P S - - - - - 525 Existing QF Contracts P SG - - - - - 526 527 - - - - - Page 2.92020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 528 529 2020 Protocol Adjustment 530 Baseline ECD P S (10,164,000) (11,000,000) 836,000 - 836,000 531 WY QF Adjustment P S (5,000,000) (5,000,000) - - - 532 2020 Protocol Adjustment (15,164,000) (16,000,000) 836,000 - 836,000 533 534 Total Other Power Supply B2 663,395,263 616,457,807 46,937,457 (4,239,884) 42,697,573 535 536 Total Production Expense B2 2,074,555,808 1,938,178,453 136,377,354 (10,512,573) 125,864,781 537 538 539 Summary of Production Expense by Factor 540 S (50,544,630) (55,195,754) 4,651,124 (30,612) 4,620,512 541 SG 1,124,994,392 1,058,494,585 66,499,807 (7,708,835) 58,790,972 542 SE 1,000,106,046 934,879,623 65,226,423 (2,773,126) 62,453,297 543 SNPPH - - - - - 544 TROJP - - - - - 545 SGCT - - - - - 546 DGP - - - - - 547 DEU - - - - - 548 DEP - - - - - 549 SNPPS - - - - - 550 SNPPO - - - - - 551 DGU - - - - - 552 MC - - - - - 553 SSGCT - - - - - 554 SSECT - - - - - 555 SSGC - - - - - 556 SSGCH - - - - - 557 SSECH - - - - - 558 Total Production Expense by Factor B2 2,074,555,808 1,938,178,453 136,377,354 (10,512,573) 125,864,781 559 560 Operation Supervision & Engineering 560 T SG 7,360,740 6,925,638 435,102 83,099 518,201 561 562 B2 7,360,740 6,925,638 435,102 83,099 518,201 563 564 561 Load Dispatching 565 T SG 20,414,688 19,207,951 1,206,737 - 1,206,737 566 567 B2 20,414,688 19,207,951 1,206,737 - 1,206,737 568 562 Station Expense 569 T SG 3,124,100 2,939,431 184,669 - 184,669 570 571 B2 3,124,100 2,939,431 184,669 - 184,669 572 573 563 Overhead Line Expense 574 T SG 1,089,585 1,025,178 64,407 - 64,407 575 576 B2 1,089,585 1,025,178 64,407 - 64,407 577 578 564 Underground Line Expense 579 T SG - - - - - 580 581 B2 - - - - - 582 583 565 Transmission of Electricity by Others 584 T SG - - - - - 585 T SE - - - - - 586 - - - - - 587 588 565NPC Transmission of Electricity by Others-NPC 589 T SG 140,890,496 132,562,285 8,328,211 (66,497) 8,261,714 590 T SE 4,934,772 4,612,929 321,843 133,309 455,152 591 145,825,268 137,175,214 8,650,055 66,811 8,716,866 592 593 Total Transmission of Electricity by Othe B2 145,825,268 137,175,214 8,650,055 66,811 8,716,866 594 595 566 Misc. Transmission Expense 596 T SG 3,006,329 2,828,621 177,708 - 177,708 597 598 B2 3,006,329 2,828,621 177,708 - 177,708 599 600 567 Rents - Transmission 601 T SG 2,244,063 2,111,414 132,649 - 132,649 602 603 B2 2,244,063 2,111,414 132,649 - 132,649 604 605 568 Maint Supervision & Engineering 606 T SG 1,304,375 1,227,272 77,103 - 77,103 607 608 B2 1,304,375 1,227,272 77,103 - 77,103 609 Page 2.102020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 610 569 Maintenance of Structures 611 T SG 5,788,188 5,446,042 342,147 - 342,147 612 613 B2 5,788,188 5,446,042 342,147 - 342,147 614 615 570 Maintenance of Station Equipment 616 T SG 11,796,851 11,099,524 697,326 - 697,326 617 618 B2 11,796,851 11,099,524 697,326 - 697,326 619 620 571 Maintenance of Overhead Lines 621 T SG 16,201,425 15,243,739 957,686 63,333 1,021,019 622 623 B2 16,201,425 15,243,739 957,686 63,333 1,021,019 624 625 572 Maintenance of Underground Lines 626 T SG 57,535 54,134 3,401 - 3,401 627 628 B2 57,535 54,134 3,401 - 3,401 629 630 573 Maint of Misc. Transmission Plant 631 T SG 153,479 144,407 9,072 - 9,072 632 633 B2 153,479 144,407 9,072 - 9,072 634635 Total Transmission Expense B2 218,366,627 205,428,563 12,938,064 213,243 13,151,307 636 637 Summary of Transmission Expense by Factor 638 SE 4,934,772 4,612,929 321,843 133,309 455,152 639 SG 213,431,855 200,815,634 12,616,220 79,934 12,696,155 640 SNPT - - - - - 641 Total Transmission Expense by Factor 218,366,627 205,428,563 12,938,064 213,243 13,151,307 642 580 Operation Supervision & Engineering 643 DPW S 1,272,172 1,246,222 25,951 96,049 121,999 644 DPW SNPD 8,248,334 7,836,149 412,185 83,297 495,482 645 B2 9,520,507 9,082,371 438,136 179,345 617,481 646 647 581 Load Dispatching 648 DPW S - - - - - 649 DPW SNPD 12,160,239 11,552,568 607,671 - 607,671 650 B2 12,160,239 11,552,568 607,671 - 607,671 651 652 582 Station Expense 653 DPW S 4,704,744 4,232,790 471,954 - 471,954 654 DPW SNPD 3,204 3,044 160 - 160 655 B2 4,707,948 4,235,833 472,115 - 472,115 656 657 583 Overhead Line Expenses 658 DPW S 9,956,184 9,642,418 313,766 - 313,766 659 DPW SNPD 163 155 8 - 8 660 B2 9,956,347 9,642,573 313,774 - 313,774 661 662 584 Underground Line Expense 663 DPW S 621 621 - - - 664 DPW SNPD - - - - - 665 B2 621 621 - - - 666 667 585 Street Lighting & Signal Systems 668 DPW S - - - - - 669 DPW SNPD 224,138 212,937 11,201 - 11,201 670 B2 224,138 212,937 11,201 - 11,201 671 672 586 Meter Expenses 673 DPW S 2,513,774 2,330,461 183,313 - 183,313 674 DPW SNPD 12,515 11,890 625 - 625 675 B2 2,526,289 2,342,351 183,938 - 183,938 676 677 587 Customer Installation Expenses 678 DPW S 15,268,629 14,381,658 886,970 - 886,970 679 DPW SNPD - - - - - 680 B2 15,268,629 14,381,658 886,970 - 886,970 681 682 588 Misc. Distribution Expenses 683 DPW S (317,677) (268,374) (49,303) - (49,303) 684 DPW SNPD 967,054 918,729 48,326 - 48,326 685 B2 649,377 650,355 (977) - (977) 686 687 589 Rents 688 DPW S 2,871,522 2,836,705 34,817 - 34,817 689 DPW SNPD 2,782 2,643 139 - 139 690 B2 2,874,305 2,839,348 34,956 - 34,956 691 Page 2.112020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 692 590 Maint Supervision & Engineering 693 DPW S 3,340,839 3,158,974 181,865 - 181,865 694 DPW SNPD 3,040,352 2,888,419 151,932 - 151,932 695 B2 6,381,191 6,047,393 333,798 - 333,798 696 697 591 Maintenance of Structures 698 DPW S 2,231,776 2,089,738 142,038 - 142,038 699 DPW SNPD 126,767 120,432 6,335 - 6,335 700 B2 2,358,542 2,210,170 148,372 - 148,372 701 702 592 Maintenance of Station Equipment 703 DPW S 7,846,621 7,429,637 416,985 - 416,985 704 DPW SNPD 1,818,726 1,727,841 90,885 - 90,885 705 B2 9,665,348 9,157,478 507,870 - 507,870 706 593 Maintenance of Overhead Lines 707 DPW S 86,403,928 83,928,212 2,475,715 333,624 2,809,339 708 DPW SNPD 2,245,821 2,133,593 112,228 26,730 138,958 709 B2 88,649,749 86,061,805 2,587,944 360,354 2,948,297 710 711 594 Maintenance of Underground Lines 712 DPW S 27,316,639 26,414,967 901,672 - 901,672 713 DPW SNPD 9,897 9,402 495 - 495 714 B2 27,326,536 26,424,369 902,167 - 902,167 715 716 595 Maintenance of Line Transformers 717 DPW S - - - - - 718 DPW SNPD 1,003,084 952,958 50,126 - 50,126 719 B2 1,003,084 952,958 50,126 - 50,126 720 721 596 Maint of Street Lighting & Signal Sys. 722 DPW S 2,503,642 2,412,600 91,042 - 91,042 723 DPW SNPD - - - - - 724 B2 2,503,642 2,412,600 91,042 - 91,042 725 726 597 Maintenance of Meters 727 DPW S 626,978 585,806 41,172 - 41,172 728 DPW SNPD (97,691) (92,809) (4,882) - (4,882) 729 B2 529,287 492,997 36,291 - 36,291 730 731 598 Maint of Misc. Distribution Plant 732 DPW S 1,994,419 1,929,909 64,511 - 64,511 733 DPW SNPD 4,461,583 4,238,629 222,954 - 222,954 734 B2 6,456,002 6,168,538 287,465 - 287,465 735 736 Total Distribution Expense B2 202,761,779 194,868,923 7,892,856 539,699 8,432,555 737 738 739 Summary of Distribution Expense by Factor 740 S 168,534,811 162,352,343 6,182,468 429,673 6,612,140 741 SNPD 34,226,968 32,516,580 1,710,388 110,026 1,820,415 742743 Total Distribution Expense by Factor 202,761,779 194,868,923 7,892,856 539,699 8,432,555 744 745 901 Supervision 746 CUST S 470 470 - - - 747 CUST CN 2,281,716 2,185,735 95,981 - 95,981 748 B2 2,282,185 2,186,204 95,981 - 95,981 749 750 902 Meter Reading Expense 751 CUST S 13,955,934 11,811,718 2,144,215 - 2,144,215 752 CUST CN 639,888 612,971 26,917 - 26,917 753 B2 14,595,821 12,424,689 2,171,132 - 2,171,132 754 755 903 Customer Receipts & Collections 756 CUST S 5,770,890 5,497,014 273,877 133,727 407,604 757 CUST CN 40,794,666 39,078,626 1,716,039 84,875 1,800,915 758 B2 46,565,556 44,575,640 1,989,916 218,603 2,208,519 759 760 904 Uncollectible Accounts 761 CUST S 12,079,917 11,463,792 616,125 (78,689) 537,436 762 P SG - - - - - 763 CUST CN 988,334 946,760 41,575 - 41,575 764 B2 13,068,251 12,410,552 657,699 (78,689) 579,010 765 766 905 Misc. Customer Accounts Expense 767 CUST S 329,926 329,926 - - - 768 CUST CN 17,945 17,190 755 - 755 769 B2 347,870 347,115 755 - 755 770771 Total Customer Accounts Expense B2 76,859,684 71,944,200 4,915,484 139,913 5,055,397 772 Page 2.122020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 773 Summary of Customer Accts Exp by Factor 774 S 32,137,136 29,102,919 3,034,217 55,038 3,089,255 775 CN 44,722,548 42,841,281 1,881,267 84,875 1,966,142 776 SG - - - - - 777 Total Customer Accounts Expense by Factor 76,859,684 71,944,200 4,915,484 139,913 5,055,397 778 779 907 Supervision 780 CUST S - - - - - 781 CUST CN 6,737 6,453 283 - 283 782 B2 6,737 6,453 283 - 283 783 784 908 Customer Assistance 785 CUST S 92,521,120 92,502,060 19,061 (0) 19,061 786 CUST CN 2,701,777 2,588,126 113,651 10,848 124,499 787 788 789 B2 95,222,898 95,090,186 132,712 10,847 143,559 790 791 909 Informational & Instructional Adv 792 CUST S 3,446,996 3,301,058 145,939 1,079 147,018 793 CUST CN 2,863,520 2,743,065 120,455 (751) 119,704 794 B2 6,310,516 6,044,122 266,394 328 266,722 795 796 910 Misc. Customer Service 797 CUST S - - - - - 798 CUST CN 4,533 4,342 191 10 201 799 800 B2 4,533 4,342 191 10 201 801802 Total Customer Service Expense B2 101,544,683 101,145,104 399,579 11,186 410,765 803 804 805 Summary of Customer Service Exp by Factor 806 S 95,968,117 95,803,117 165,000 1,079 166,079 807 CN 5,576,566 5,341,986 234,580 10,107 244,687 808809 Total Customer Service Expense by Factor B2 101,544,683 101,145,104 399,579 11,186 410,765 810 811 812 911 Supervision 813 CUST S - - - - - 814 CUST CN - - - - - 815 B2 - - - - - 816 817 912 Demonstration & Selling Expense 818 CUST S - - - - - 819 CUST CN - - - - - 820 B2 - - - - - 821 822 913 Advertising Expense 823 CUST S - - - - - 824 CUST CN - - - - - 825 B2 - - - - - 826 827 916 Misc. Sales Expense 828 CUST S - - - - - 829 CUST CN - - - - - 830 B2 - - - - - 831 832 Total Sales Expense B2 - - - - - 833 834 835 Total Sales Expense by Factor 836 S - - - - - 837 CN - - - - - 838 Total Sales Expense by Factor - - - - - 839840 Total Customer Service Exp Including Sales B2 101,544,683 101,145,104 399,579 11,186 410,765 841 920 Administrative & General Salaries 842 PTD S 15 15 - 2,447 2,447 843 CUST CN - - - - - 844 PTD SO 76,578,643 72,201,149 4,377,494 214,860 4,592,354 845 B2 76,578,659 72,201,164 4,377,494 217,308 4,594,802 846 847 921 Office Supplies & expenses 848 PTD S 253,211 225,473 27,738 - 27,738 849 CUST CN 86,952 83,294 3,658 - 3,658 850 PTD SO 9,254,192 8,725,191 529,001 75,803 604,804 851 B2 9,594,354 9,033,958 560,397 75,803 636,200 852 Page 2.132020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 853 922 A&G Expenses Transferred 854 PTD S - - - - - 855 CUST CN - - - - - 856 PTD SO (34,578,091) (32,601,490) (1,976,601) - (1,976,601) 857 B2 (34,578,091) (32,601,490) (1,976,601) - (1,976,601) 858 859 923 Outside Services 860 PTD S 1,671,720 1,671,643 77 2,900 2,977 861 CUST CN - - - - - 862 PTD SO 20,368,325 19,204,003 1,164,322 (33,261) 1,131,061 863 B2 22,040,045 20,875,646 1,164,399 (30,361) 1,134,038 864 865 924 Property Insurance 866 PT S 10,192,677 10,079,133 113,544 (111,310) 2,234 867 PT SG - - - - - 868 PTD SO 4,737,084 4,466,296 270,788 (84,562) 186,226 869 B2 14,929,761 14,545,429 384,332 (195,872) 188,460 870 871 925 Injuries & Damages 872 PTD S 1,845,855 1,845,855 - - - 873 PTD SO 6,250,814 5,893,496 357,318 506,171 863,489 874 B2 8,096,669 7,739,351 357,318 506,171 863,489 875 876 926 Employee Pensions & Benefits 877 LABOR S 448,380 448,380 - (763,678) (763,678) 878 CUST CN - - - - - 879 LABOR SO 101,775,992 95,958,132 5,817,860 158,592 5,976,452 880 B2 102,224,372 96,406,512 5,817,860 (605,086) 5,212,774 881 882 927 Franchise Requirements 883 DMSC S - - - - - 884 DMSC SO - - - - - 885 B2 - - - - - 886 887 928 Regulatory Commission Expense 888 DMSC S 14,999,576 14,276,240 723,336 22,289 745,625 889 P SE - - - - - 890 DMSC SO 5,479,721 5,166,482 313,239 - 313,239 891 FERC SG 5,126,539 4,823,503 303,036 - 303,036 892 B2 25,605,836 24,266,224 1,339,611 22,289 1,361,900 893 894 929 Duplicate Charges 895 LABOR S - - - - - 896 LABOR SO (130,646,461) (123,178,267) (7,468,193) 1,706 (7,466,488) 897 B2 (130,646,461) (123,178,267) (7,468,193) 1,706 (7,466,488) 898 899 930 Misc General Expenses 900 PTD S 55,230 55,230 - - - 901 CUST CN - - - - - 902 P SG - - - - - 903 LABOR SO 2,243,870 2,115,603 128,267 1,032,487 1,160,755 904 B2 2,299,100 2,170,833 128,267 1,032,487 1,160,755 905 906 931 Rents 907 PTD S 362,675 361,702 973 - 973 908 PTD SO 2,178,624 2,054,086 124,538 - 124,538 909 B2 2,541,299 2,415,789 125,510 - 125,510 910 911 935 Maintenance of General Plant 912 G S 428,431 411,553 16,877 112 16,989 913 CUST CN 50,456 48,334 2,122 - 2,122 914 G SO 23,958,481 22,588,933 1,369,548 8,417 1,377,965 915 B2 24,437,368 23,048,821 1,388,548 8,529 1,397,077 916917 Total Administrative & General Expense B2 123,122,911 116,923,970 6,198,941 1,032,974 7,231,916 918 919 Summary of A&G Expense by Factor 920 S 30,257,770 29,375,225 882,545 (847,239) 35,305 921 SO 87,601,195 82,593,614 5,007,581 1,880,214 6,887,794 922 SE - - - - - 923 SG 5,126,539 4,823,503 303,036 - 303,036 924 CN 137,408 131,628 5,780 - 5,780 925 Total A&G Expense by Factor 123,122,911 116,923,970 6,198,941 1,032,974 7,231,916 926927 Total O&M Expense B2 2,797,211,492 2,628,489,214 168,722,278 (8,575,557) 160,146,721 928 403SP Steam Depreciation 929 P SG 30,098,077 28,318,943 1,779,135 - 1,779,135 930 P SG 29,477,833 27,735,362 1,742,471 - 1,742,471 931 P SG 170,783,645 160,688,413 10,095,232 5,619,665 15,714,897 932 P SG 15,154,392 14,258,597 895,795 - 895,795 933 B3 245,513,947 231,001,315 14,512,632 5,619,665 20,132,298 934 Page 2.142020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 935 403NP Nuclear Depreciation 936 P SG - - - - - 937 B3 - - - - - 938 939 403HP Hydro Depreciation 940 P SG (17,573,171) (16,534,399) (1,038,772) - (1,038,772) 941 P SG 1,372,186 1,291,074 81,112 - 81,112 942 P SG 51,635,992 48,583,725 3,052,267 (375,909) 2,676,358 943 P SG 6,080,620 5,721,187 359,433 54,896 414,329 944 B3 41,515,627 39,061,587 2,454,040 (321,013) 2,133,027 945 946 403OP Other Production Depreciation 947 P SG - - - - - 948 P SG 57,807,314 54,390,253 3,417,062 812,063 4,229,125 949 P SG 3,263,691 3,070,770 192,921 - 192,921 950 P SG 67,194,413 63,222,469 3,971,945 7,161,937 11,133,882 951 B3 128,265,418 120,683,491 7,581,927 7,974,000 15,555,928 952 953 403TP Transmission Depreciation 954 T SG 8,646,935 8,135,804 511,131 - 511,131 955 T SG 10,802,100 10,163,574 638,525 - 638,525 956 T SG 93,058,624 87,557,813 5,500,810 857,539 6,358,349 957 B3 112,507,659 105,857,192 6,650,467 857,539 7,508,006 958 959 960 961 403 Distribution Depreciation 962 360 Land & Land Rights DPW S 429,065 402,539 26,526 (3,117) 23,409 963 361 Structures DPW S 2,115,833 2,062,648 53,184 (6,044) 47,140 964 362 Station Equipment DPW S (3,638,677) (1,939,266) (1,699,411) 2,458,415 759,004 965 363 Storage Battery Equi DPW S - - - - - 966 364 Poles & Towers DPW S 44,079,600 40,754,014 3,325,585 71,335 3,396,921 967 365 OH Conductors DPW S 20,849,815 19,859,265 990,550 (39,154) 951,396 968 366 UG Conduit DPW S 9,604,186 9,359,059 245,127 (19,403) 225,724 969 367 UG Conductor DPW S 22,509,453 21,843,248 666,205 (45,489) 620,716 970 368 Line Trans DPW S 34,758,471 32,795,064 1,963,407 (69,652) 1,893,755 971 369 Services DPW S 19,400,498 18,409,865 990,633 (42,083) 948,550 972 370 Meters DPW S 9,134,491 8,479,119 655,372 (11,984) 643,388 973 371 Inst Cust Prem DPW S 496,454 486,645 9,808 (430) 9,378 974 372 Leased Property DPW S - - - - - 975 373 Street Lighting DPW S 2,242,102 2,206,134 35,968 (3,043) 32,926 976 B3 161,981,289 154,718,335 7,262,954 2,289,352 9,552,307 977 978 403GP General Depreciation 979 G-SITUS S 15,001,279 14,072,601 928,678 21,638 950,317 980 PT SG 23,760 22,355 1,404 - 1,404 981 PT SG 72,996 68,681 4,315 - 4,315 982 P SE 100,519 93,963 6,556 933 7,489 983 CUST CN 955,261 915,077 40,183 3,522 43,705 984 G-SG SG 9,895,515 9,310,579 584,936 2,074 587,010 985 PTD SO 15,153,707 14,287,469 866,237 100,857 967,094 986 G-SG SG 8,187 7,703 484 - 484 987 G-SG SG 140,182 131,896 8,286 - 8,286 988 B3 41,351,407 38,910,326 2,441,080 129,024 2,570,105 989 990 403GV0 General Vehicles 991 G-SG SG - - - - - 992 B3 - - - - - 993 994 403MP Mining Depreciation 995 P SE - - - - - 996 B3 - - - - - 997 998 403EP Experimental Plant Depreciation 999 P SG - - - - - 1000 P SG - - - - - 1001 B3 - - - - - 1002 4031 ARO Depreciation 1003 P S - - - - - 1004 B3 - - - - - 1005 1006 1007 Total Depreciation Expense B3 731,135,346 690,232,245 40,903,101 16,548,568 57,451,669 1008 1009 Summary S 176,982,569 168,790,936 8,191,633 2,310,990 10,502,623 1010 DGP - - - - - 1011 DGU - - - - - 1012 SG 537,943,292 506,144,800 31,798,492 14,132,265 45,930,757 1013 SO 15,153,707 14,287,469 866,237 100,857 967,094 1014 CN 955,261 915,077 40,183 3,522 43,705 1015 SE 100,519 93,963 6,556 933 7,489 1016 SSGCH - - - - - 1017 SSGCT - - - - - 1018 Total Depreciation Expense By Factor 731,135,346 690,232,245 40,903,101 16,548,568 57,451,669 Page 2.152020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1019 1020 404GP Amort of LT Plant - Leasehold Improvements 1021 I-SITUS S 421,920 421,920 - - - 1022 I-SG SG - - - - - 1023 PTD SO 284,353 268,098 16,255 - 16,255 1024 P SG - - - - - 1025 CUST CN - - - - - 1026 P SG - - - - - 1027 B4 706,273 690,019 16,255 - 16,255 1028 1029 404SP Amort of LT Plant - Cap Lease Steam 1030 P SG - - - - - 1031 P SG - - - - - 1032 B4 - - - - - 1033 1034 404IP Amort of LT Plant - Intangible Plant 1035 I-SITUS S 999,640 976,599 23,042 - 23,042 1036 P SE - - - - - 1037 I-SG SG 14,768,916 13,895,907 873,009 8,564 881,573 1038 PTD SO 11,379,693 10,729,191 650,502 5,935 656,437 1039 CUST CN 10,889,663 10,431,586 458,077 - 458,077 1040 I-SG SG 10,565,963 9,941,396 624,567 (347,149) 277,418 1041 I-SG SG 315,841 297,171 18,670 - 18,670 1042 P SG 78,646 73,997 4,649 - 4,649 1043 I-SG SG - - - - - 1044 I-SG SG 8,927 8,399 528 - 528 1045 P SG 16,485 15,511 974 - 974 1046 B4 49,023,774 46,369,757 2,654,017 (332,650) 2,321,367 1047 1048 404MP Amort of LT Plant - Mining Plant 1049 P SE - - - - - 1050 B4 - - - - - 1051 1052 404OP Amort of LT Plant - Other Plant 1053 P SG - - - - - 1054 B4 - - - - - 1055 1056 1057 404HP Amortization of Other Electric Plant 1058 P SG 311,696 293,271 18,425 - 18,425 1059 P SG - - - - - 1060 P SG - - - - - 1061 B4 311,696 293,271 18,425 - 18,425 1062 1063 Total Amortization of Limited Term Plant B4 50,041,742 47,353,046 2,688,696 (332,650) 2,356,046 1064 1065 1066 405 Amortization of Other Electric Plant 1067 GP S - - - - - 1068 1069 B4 - - - - - 1070 1071 406 Amortization of Plant Acquisition Adj 1072 P S 301,635 301,635 - - - 1073 P SG - - - - - 1074 P SG - - - - - 1075 P SG 4,781,559 4,498,916 282,644 - 282,644 1076 P SO - - - - - 1077 B4 5,083,195 4,800,551 282,644 - 282,644 1078 407 Amort of Prop Losses, Unrec Plant, etc 1079 DPW S 124,290 124,290 - (18,361) (18,361) 1080 GP SO - - - - - 1081 P SG-P - - - - - 1082 P SE - - - - - 1083 P SG - - - 2,389,137 2,389,137 1084 P TROJP - - - - - 1085 B4 124,290 124,290 - 2,370,776 2,370,776 1086 1087 Total Amortization Expense B4 55,249,227 52,277,888 2,971,340 2,038,126 5,009,466 1088 1089 1090 1091 Summary of Amortization Expense by Factor 1092 S 1,847,486 1,824,444 23,042 (18,361) 4,680 1093 SE - - - - - 1094 TROJP - - - - - 1095 DGP - - - - - 1096 DGU - - - - - 1097 SO 11,664,046 10,997,289 666,756 5,935 672,691 1098 SSGCT - - - - - 1099 SSGCH - - - - - 1100 SG-P - - - - - 1101 CN 10,889,663 10,431,586 458,077 - 458,077 1102 SG 30,848,033 29,024,567 1,823,465 2,050,552 3,874,018 1103 Total Amortization Expense by Factor 55,249,227 52,277,888 2,971,340 2,038,126 5,009,466 Page 2.162020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1104 408 Taxes Other Than Income 1105 DMSC S 35,083,450 35,083,450 - - - 1106 GP GPS 148,792,508 140,287,025 8,505,483 1,860,017 10,365,500 1107 GP SO 12,307,544 11,604,003 703,541 - 703,541 1108 P SE 902,710 843,836 58,874 - 58,874 1109 P SG 2,050,814 1,929,588 121,226 15,291 136,517 1110 DMSC OPRV-ID - - - - - 1111 GP EXCTAX - - - - - 1112 GP SG - - - - - 1113 1114 11151116 Total Taxes Other Than Income B5 199,137,026 189,747,902 9,389,124 1,875,308 11,264,432 1117 1118 1119 41140 Deferred Investment Tax Credit - Fed 1120 PTD DGU (2,738,724) (2,425,804) (312,920) - (312,920) 1121 1122 B7 (2,738,724) (2,425,804) (312,920) - (312,920) 1123 1124 41141 Deferred Investment Tax Credit - Idaho 1125 PTD DGU - - - - - 1126 1127 B7 - - - - - 11281129 Total Deferred ITC B7 (2,738,724) (2,425,804) (312,920) - (312,920) 1130 1131 1132 427 Interest on Long-Term Debt 1133 GP S - - - 1,786,923 1,786,923 1134 GP SNP 369,853,259 348,685,812 21,167,447 - 21,167,447 1135 B6 369,853,259 348,685,812 21,167,447 1,786,923 22,954,370 1136 1137 428 Amortization of Debt Disc & Exp 1138 GP SNP 4,475,935 4,219,768 256,167 - 256,167 1139 B6 4,475,935 4,219,768 256,167 - 256,167 1140 1141 429 Amortization of Premium on Debt 1142 GP SNP (11,026) (10,395) (631) - (631) 1143 B6 (11,026) (10,395) (631) - (631) 1144 1145 431 Other Interest Expense 1146 NUTIL OTH - - - - - 1147 GP SO - - - - - 1148 GP SNP 24,622,419 23,213,228 1,409,191 - 1,409,191 1149 B6 24,622,419 23,213,228 1,409,191 - 1,409,191 1150 1151 432 AFUDC - Borrowed 1152 GP SNP (36,284,269) (34,207,647) (2,076,622) - (2,076,622) 1153 (36,284,269) (34,207,647) (2,076,622) - (2,076,622) 11541155 Total Elec. Interest Deductions for Tax B6 362,656,318 341,900,766 20,755,552 1,786,923 22,542,475 1156 1157 Non-Utility Portion of Interest 1158 427 NUTIL NUTIL - - - - - 1159 428 NUTIL NUTIL - - - - - 1160 429 NUTIL NUTIL - - - - - 1161 431 NUTIL NUTIL - - - - - 1162 1163 Total Non-utility Interest - - - - - 11641165 Total Interest Deductions for Tax B6 362,656,318 341,900,766 20,755,552 1,786,923 22,542,475 1166 1167 1168 419 Interest & Dividends 1169 GP S - - - - - 1170 GP SNP (72,317,120) (68,178,266) (4,138,854) - (4,138,854) 1171 Total Operating Deductions for Tax B6 (72,317,120) (68,178,266) (4,138,854) - (4,138,854) 1172 1173 1174 41010 Deferred Income Tax - Federal-DR 1175 GP S 9,824,503 10,001,523 (177,020) 190,323 13,303 1176 CUST CN - - - - - 1177 PT SG 92,718 87,237 5,481 - 5,481 1178 LABOR SO 6,994,325 6,594,506 399,819 128,698 528,517 1179 GP SNP 26,635,962 25,111,532 1,524,430 3,744 1,528,174 1180 P SE 1,338,953 1,251,627 87,326 19,066 106,392 1181 PT SG 38,372,712 36,104,454 2,268,258 10,915,012 13,183,270 1182 P SGCT - - - - - 1183 GP GPS 22,217,020 20,947,020 1,270,000 - 1,270,000 1184 TAXDEPR TAXDEPR 168,270,646 158,778,058 9,492,588 - 9,492,588 1185 CUST BADDEBT - - - - - 1186 CUST SCHMDEXP - - - - - 1187 P IBT - - - - - 1188 DPW SNPD (251,156) (238,605) (12,551) - (12,551) 1189 B7 273,495,683 258,637,352 14,858,331 11,256,843 26,115,174 Page 2.172020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1190 1191 1192 1193 41110 Deferred Income Tax - Federal-CR 1194 GP S (27,497,443) (24,675,413) (2,822,030) (1,110,484) (3,932,513) 1195 P SE (6,292,526) (5,882,131) (410,395) (210,074) (620,469) 1196 P SG (348,782) (328,165) (20,617) - (20,617) 1197 GP SNP (16,729,475) (15,772,013) (957,462) - (957,462) 1198 PT SG 1,734,106 1,631,600 102,505 (4,535,825) (4,433,320) 1199 DPW CIAC (28,260,436) (26,848,207) (1,412,229) - (1,412,229) 1200 LABOR SO (175,169) (165,156) (10,013) (63,456) (73,469) 1201 PT SNPD (583,210) (554,066) (29,144) (1,525) (30,669) 1202 CUST CN - - - (2,197) (2,197) 1203 P SGCT - - - - - 1204 BOOKDEPR SCHMDEXP (231,975,121) (218,997,357) (12,977,764) 67,267 (12,910,497) 1205 P TROJD 14,957 14,057 900 (901) (0) 1206 CUST BADDEBT (12,823) (12,178) (645) - (645) 1207 GP GPS 427,029 402,619 24,410 - 24,410 1208 1209 B7 (309,698,894) (291,186,410) (18,512,483) (5,857,194) (24,369,677) 1210 1211 Total Deferred Income Taxes B7 (36,203,211) (32,549,058) (3,654,152) 5,399,649 1,745,497 1212 SCHMAF Additions - Flow Through 1213 SCHMAF S - - - - - 1214 SCHMAF SNP - - - - - 1215 SCHMAF SO - - - - - 1216 SCHMAF SE - - - - - 1217 SCHMAF TROJP - - - - - 1218 SCHMAF SG - - - - - 1219 B6 - - - - - 1220 1221 SCHMAP Additions - Permanent 1222 P S - - - - - 1223 P SE 93,520 87,420 6,099 - 6,099 1224 LABOR SNP - - - - - 1225 SCHMAP-SO SO 3,059,827 2,884,917 174,910 - 174,910 1226 SCHMAP SG - - - - - 1227 BOOKDEPR SCHMDEXP 147,603 139,345 8,258 - 8,258 1228 B6 3,300,949 3,111,682 189,267 - 189,267 1229 1230 SCHMAT Additions - Temporary 1231 SCHMAT-SIT S 10,237,260 10,099,914 137,345 1,246,611 1,383,957 1232 P SG - - - - - 1233 DPW CIAC 114,942,433 109,198,536 5,743,897 - 5,743,897 1234 SCHMAT-SN SNP 68,043,062 64,148,820 3,894,241 - 3,894,241 1235 P TROJD (60,836) (57,173) (3,663) 3,663 0 1236 P SGCT - - - - - 1237 SCHMAT-SE SE 25,593,317 23,924,133 1,669,184 854,422 2,523,606 1238 P SG (7,047,194) (6,630,625) (416,568) 18,649,167 18,232,599 1239 CUST CN - - - 8,936 8,936 1240 SCHMAT-SO SO 712,466 671,739 40,727 258,092 298,819 1241 SCHMAT-SN SNPD 2,372,063 2,253,527 118,537 6,203 124,740 1242 DPW BADDEBT 52,155 49,530 2,625 - 2,625 1243 SCHMAT-GP GPS (1,736,838) (1,637,555) (99,284) - (99,284) 1244 BOOKDEPR SCHMDEXP 943,502,238 890,718,348 52,783,890 (273,592) 52,510,297 1245 B6 1,156,610,125 1,092,739,194 63,870,931 20,753,502 84,624,433 1246 1247 TOTAL SCHEDULE - M ADDITIONS B6 1,159,911,074 1,095,850,876 64,060,198 20,753,502 84,813,700 1248 1249 SCHMDF Deductions - Flow Through 1250 SCHMDF S - - - - - 1251 SCHMDF DGP - - - - - 1252 SCHMDF DGU - - - - - 1253 B6 - - - - - 1254 SCHMDP Deductions - Permanent 1255 SCHMDP S - - - - - 1256 P SE 4,099,703 3,832,322 267,381 - 267,381 1257 PTD SNP 107,935 101,757 6,177 - 6,177 1258 BOOKDEPR SCHMDEXP - - - - - 1259 P SG - - - - - 1260 SCHMDP-SO SO - - - - - 1261 B6 4,207,638 3,934,080 273,558 - 273,558 1262 1263 SCHMDT Deductions - Temporary 1264 GP S 39,958,772 40,678,758 (719,987) 774,108 54,121 1265 DPW BADDEBT - - - - - 1266 SCHMDT-SN SNP 108,335,285 102,135,038 6,200,247 15,230 6,215,476 1267 SCHMDT CN - - - - - 1268 SCHMDT SG 377,111 354,820 22,292 - 22,292 1269 CUST DGP - - - - - 1270 P SE 5,445,869 5,090,692 355,177 77,546 432,723 1271 SCHMDT-SG SG 156,071,656 146,846,068 9,225,588 44,394,149 53,619,737 1272 SCHMDT-GP GPS 90,362,310 85,196,895 5,165,415 - 5,165,415 1273 SCHMDT-SO SO 28,447,716 26,821,548 1,626,168 523,448 2,149,616 1274 TAXDEPR TAXDEPR 684,399,818 645,791,033 38,608,785 - 38,608,785 1275 DPW SNPD (1,021,517) (970,470) (51,047) - (51,047) 1276 B6 1,112,377,019 1,051,944,382 60,432,637 45,784,480 106,217,118 Page 2.182020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1277 1278 TOTAL SCHEDULE - M DEDUCTIONS B6 1,116,584,657 1,055,878,462 60,706,195 45,784,480 106,490,675 12791280 TOTAL SCHEDULE - M ADJUSTMENTS B6 43,326,417 39,972,414 3,354,003 (25,030,978) (21,676,976) 1281 1282 1283 1284 40911 State Income Taxes 1285 IBT 47,186,883 44,293,711 2,893,172 (2,013,134) 880,038 1286 IBT SE - - - - - 1287 PTC P SG - - - - - 1288 IBT IBT - - - - - 1289 Total State Tax Expense 47,186,883 44,293,711 2,893,172 (2,013,134) 880,038 1290 1291 1292 Calculation of Taxable Income: 1293 Operating Revenues 5,065,709,138 4,766,945,911 298,763,227 (5,489,254) 293,273,974 1294 Operating Deductions: 1295 O & M Expenses 2,797,211,492 2,628,489,214 168,722,278 (8,575,557) 160,146,721 1296 Depreciation Expense 731,135,346 690,232,245 40,903,101 16,548,568 57,451,669 1297 Amortization Expense 55,249,227 52,277,888 2,971,340 2,038,126 5,009,466 1298 Taxes Other Than Income 199,137,026 189,747,902 9,389,124 1,875,308 11,264,432 1299 Interest & Dividends (AFUDC-Equity)(72,317,120) (68,178,266) (4,138,854) - (4,138,854) 1300 Misc Revenue & Expense (3,395,390) (3,183,818) (211,572) 148,563 (63,009) 1301 Total Operating Deductions 3,707,020,581 3,489,385,164 217,635,417 12,035,008 229,670,425 1302 Other Deductions: 1303 Interest Deductions 362,656,318 341,900,766 20,755,552 1,786,923 22,542,475 1304 Interest on PCRBS - - - - - 1305 Schedule M Adjustments 43,326,417 39,972,414 3,354,003 (25,030,978) (21,676,976) 1306 1307 Income Before State Taxes 1,039,358,655 975,632,394 63,726,261 (44,342,163) 19,384,098 1308 1309 State Income Taxes 47,186,883 44,293,711 2,893,172 (2,013,134) 880,038 1310 1311 Total Taxable Income 992,171,772 931,338,683 60,833,089 (42,329,029) 18,504,060 1312 1313 Tax Rate 21.0%21.0%21.0%21.0%21.0% 1314 1315 Federal Income Tax - Calculated 208,356,072 195,581,124 12,774,949 (8,889,096) 3,885,853 1316 1317 Adjustments to Calculated Tax: 1318 40910 PMI P SE (65,560) (61,284) (4,276) - (4,276) 1319 40910 PTC P SG (27,792,500) (26,149,651) (1,642,849) (9,793,255) (11,436,104) 1320 40910 P SO (18,459) (17,404) (1,055) - (1,055) 1321 40910 IRS Settle LABOR S - - - - - 1322 Federal Income Tax Expense 180,479,553 169,352,784 11,126,769 (18,682,351) (7,555,583) 13231324 Total Operating Expenses 3,968,062,203 3,736,235,063 231,827,140 (3,260,829) 228,566,312 1325 310 Land and Land Rights 1326 P SG 2,327,033 2,189,479 137,554 - 137,554 1327 P SG 33,837,468 31,837,294 2,000,175 - 2,000,175 1328 P SG 54,188,889 50,985,717 3,203,172 - 3,203,172 1329 P S - - - - - 1330 P SG 2,635,317 2,479,540 155,777 - 155,777 1331 B8 92,988,707 87,492,030 5,496,677 - 5,496,677 1332 1333 311 Structures and Improvements 1334 P SG 226,976,409 213,559,553 13,416,856 - 13,416,856 1335 P SG 313,896,056 295,341,273 18,554,783 - 18,554,783 1336 P SG 444,012,617 417,766,483 26,246,134 - 26,246,134 1337 P SG 65,595,551 61,718,117 3,877,434 - 3,877,434 1338 B8 1,050,480,633 988,385,426 62,095,207 - 62,095,207 1339 1340 312 Boiler Plant Equipment 1341 P SG 590,330,857 555,435,671 34,895,186 - 34,895,186 1342 P SG 467,930,175 440,270,245 27,659,930 - 27,659,930 1343 P SG 3,233,246,962 3,042,125,743 191,121,219 (32,243,828) 158,877,391 1344 P SG 342,344,282 322,107,889 20,236,393 - 20,236,393 1345 B8 4,633,852,277 4,359,939,549 273,912,728 (32,243,828) 241,668,900 1346 1347 314 Turbogenerator Units 1348 P SG 109,300,010 102,839,151 6,460,859 - 6,460,859 1349 P SG 109,690,202 103,206,279 6,483,923 - 6,483,923 1350 P SG 715,665,836 673,361,945 42,303,891 - 42,303,891 1351 P SG 69,094,170 65,009,928 4,084,242 - 4,084,242 1352 B8 1,003,750,218 944,417,304 59,332,914 - 59,332,914 1353 1354 315 Accessory Electric Equipment 1355 P SG 86,059,106 80,972,046 5,087,060 - 5,087,060 1356 P SG 133,318,457 125,437,838 7,880,619 - 7,880,619 1357 P SG 201,184,997 189,292,703 11,892,293 - 11,892,293 1358 P SG 68,822,098 64,753,939 4,068,159 - 4,068,159 1359 B8 489,384,658 460,456,526 28,928,131 - 28,928,131 1360 1361 1362 Page 2.192020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1363 316 Misc Power Plant Equipment 1364 P SG 2,589,980 2,436,883 153,097 - 153,097 1365 P SG 4,912,823 4,622,420 290,403 - 290,403 1366 P SG 22,103,527 20,796,960 1,306,567 - 1,306,567 1367 P SG 4,159,337 3,913,474 245,864 - 245,864 1368 B8 33,765,666 31,769,736 1,995,930 - 1,995,930 1369 1370 317 Steam Plant ARO 1371 P S - - - - - 1372 B8 - - - - - 1373 1374 SP Unclassified Steam Plant - Account 300 1375 P SG 50,606,678 47,615,254 2,991,423 - 2,991,423 1376 B8 50,606,678 47,615,254 2,991,423 - 2,991,423 1377 13781379 Total Steam Production Plant B8 7,354,828,836 6,920,075,825 434,753,011 (32,243,828) 402,509,183 1380 1381 1382 Summary of Steam Production Plant by Factor 1383 S - - - - - 1384 DGP - - - - - 1385 DGU - - - - - 1386 SG 7,354,828,836 6,920,075,825 434,753,011 (32,243,828) 402,509,183 1387 SSGCH - - - - - 1388 Total Steam Production Plant by Factor 7,354,828,836 6,920,075,825 434,753,011 (32,243,828) 402,509,183 1389 320 Land and Land Rights 1390 P SG - - - - - 1391 P SG - - - - - 1392 B8 - - - - - 1393 1394 321 Structures and Improvements 1395 P SG - - - - - 1396 P SG B8 - - - - - 1397 - - - - - 1398 1399 322 Reactor Plant Equipment 1400 P SG - - - - - 1401 P SG - - - - - 1402 B8 - - - - - 1403 1404 323 Turbogenerator Units 1405 P SG - - - - - 1406 P SG - - - - - 1407 B8 - - - - - 1408 1409 324 Land and Land Rights 1410 P SG - - - - - 1411 P SG - - - - - 1412 B8 - - - - - 1413 1414 325 Misc. Power Plant Equipment 1415 P SG - - - - - 1416 P SG - - - - - 1417 B8 - - - - - 1418 1419 1420 NP Unclassified Nuclear Plant - Acct 300 1421 P SG - - - - - 1422 B8 - - - - - 1423 14241425 Total Nuclear Production Plant B8 - - - - - 1426 1427 1428 1429 Summary of Nuclear Production Plant by Factor 1430 DGP - - - - - 1431 DGU - - - - - 1432 SG - - - - - 1433 1434 Total Nuclear Plant by Factor - - - - - 1435 1436 330 Land and Land Rights 1437 P SG 10,332,372 9,721,613 610,759 - 610,759 1438 P SG 5,268,322 4,956,905 311,417 - 311,417 1439 P SG 19,440,549 18,291,395 1,149,155 193,268 1,342,423 1440 P SG 1,278,861 1,203,266 75,595 - 75,595 1441 B8 36,320,104 34,173,178 2,146,926 193,268 2,340,194 1442 1443 331 Structures and Improvements 1444 P SG 19,649,379 18,487,880 1,161,499 - 1,161,499 1445 P SG 4,882,488 4,593,878 288,610 - 288,610 1446 P SG 241,498,401 227,223,132 14,275,269 - 14,275,269 1447 P SG 12,858,338 12,098,266 760,072 - 760,072 1448 B8 278,888,606 262,403,156 16,485,450 - 16,485,450 1449 Page 2.202020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1450 332 Reservoirs, Dams & Waterways 1451 P SG 145,530,534 136,928,044 8,602,489 - 8,602,489 1452 P SG 18,803,301 17,691,814 1,111,486 - 1,111,486 1453 P SG 273,753,992 257,572,056 16,181,936 547,724 16,729,660 1454 P SG 77,847,439 73,245,781 4,601,658 - 4,601,658 1455 B8 515,935,266 485,437,696 30,497,570 547,724 31,045,294 1456 1457 333 Water Wheel, Turbines, & Generators 1458 P SG 28,892,713 27,184,829 1,707,884 - 1,707,884 1459 P SG 7,474,780 7,032,936 441,843 - 441,843 1460 P SG 64,170,740 60,377,528 3,793,212 - 3,793,212 1461 P SG 41,355,701 38,911,114 2,444,587 - 2,444,587 1462 B8 141,893,933 133,506,408 8,387,526 - 8,387,526 1463 1464 334 Accessory Electric Equipment 1465 P SG 3,654,495 3,438,473 216,022 - 216,022 1466 P SG 3,369,221 3,170,062 199,159 - 199,159 1467 P SG 67,333,861 63,353,673 3,980,188 - 3,980,188 1468 P SG 10,874,619 10,231,807 642,812 - 642,812 1469 B8 85,232,196 80,194,016 5,038,180 - 5,038,180 1470 1471 1472 1473 335 Misc. Power Plant Equipment 1474 P SG 1,129,697 1,062,919 66,778 - 66,778 1475 P SG 154,522 145,388 9,134 - 9,134 1476 P SG 1,254,893 1,180,715 74,178 - 74,178 1477 P SG 18,279 17,199 1,080 - 1,080 1478 B8 2,557,391 2,406,220 151,171 - 151,171 1479 1480 336 Roads, Railroads & Bridges 1481 P SG 4,369,939 4,111,626 258,312 - 258,312 1482 P SG 765,090 719,864 45,225 - 45,225 1483 P SG 18,359,200 17,273,965 1,085,235 - 1,085,235 1484 P SG 1,450,471 1,364,732 85,739 - 85,739 1485 B8 24,944,699 23,470,187 1,474,512 - 1,474,512 1486 1487 337 Hydro Plant ARO 1488 P S - - - - - 1489 B8 - - - - - 1490 1491 HP Unclassified Hydro Plant - Acct 300 1492 P S - - - - - 1493 P SG - - - - - 1494 P SG - - - - - 1495 P SG - - - - - 1496 B8 - - - - - 1497 1498 Total Hydraulic Production Plant B8 1,085,772,196 1,021,590,861 64,181,335 740,992 64,922,326 1499 1500 Summary of Hydraulic Plant by Factor 1501 S - - - - - 1502 SG 1,085,772,196 1,021,590,861 64,181,335 740,992 64,922,326 1503 DGP - - - - - 1504 DGU - - - - - 1505 Total Hydraulic Plant by Factor 1,085,772,196 1,021,590,861 64,181,335 740,992 64,922,326 1506 1507 340 Land and Land Rights 1508 P S 74,986 74,986 - - - 1509 P SG 39,022,504 36,715,836 2,306,668 - 2,306,668 1510 P SG 11,626,225 10,938,985 687,241 - 687,241 1511 P SG 235,129 221,231 13,899 - 13,899 1512 B8 50,958,845 47,951,037 3,007,808 - 3,007,808 1513 1514 341 Structures and Improvements 1515 P SG 170,259,348 160,195,108 10,064,240 - 10,064,240 1516 P SG - - - - - 1517 P SG 55,189,262 51,926,956 3,262,305 - 3,262,305 1518 P SG 4,273,000 4,020,418 252,582 - 252,582 1519 B8 229,721,610 216,142,482 13,579,128 - 13,579,128 1520 1521 342 Fuel Holders, Producers & Accessories 1522 P SG 13,428,889 12,635,091 793,798 - 793,798 1523 P SG - - - - - 1524 P SG 2,759,334 2,596,227 163,108 - 163,108 1525 B8 16,188,223 15,231,317 956,906 - 956,906 1526 1527 343 Prime Movers 1528 P S - - - - - 1529 P SG - - - - - 1530 P SG 1,663,133,877 1,564,823,980 98,309,896 96,332,486 194,642,383 1531 P SG 1,074,510,372 1,010,994,737 63,515,634 3,567,269 67,082,904 1532 P SG 57,923,631 54,499,694 3,423,937 - 3,423,937 1533 B8 2,795,567,880 2,630,318,411 165,249,468 99,899,755 265,149,224 1534 Page 2.212020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1535 344 Generators 1536 P S - - - - - 1537 P SG 79,552,282 74,849,848 4,702,434 - 4,702,434 1538 P SG 400,811,596 377,119,128 23,692,468 - 23,692,468 1539 P SG 17,782,763 16,731,602 1,051,161 - 1,051,161 1540 B8 498,146,641 468,700,578 29,446,063 - 29,446,063 1541 1542 345 Accessory Electric Plant 1543 P SG 211,261,475 198,773,548 12,487,927 - 12,487,927 1544 P SG 110,158,479 103,646,876 6,511,604 - 6,511,604 1545 P SG - - - - - 1546 P SG 2,901,493 2,729,982 171,511 - 171,511 1547 B8 324,321,447 305,150,406 19,171,041 - 19,171,041 1548 1549 1550 1551 346 Misc. Power Plant Equipment 1552 P SG 12,586,673 11,842,659 744,014 - 744,014 1553 P SG 3,337,649 3,140,356 197,293 - 197,293 1554 P SG - - - - - 1555 B8 15,924,321 14,983,015 941,306 - 941,306 1556 1557 347 Other Production ARO 1558 P S - - - - - 1559 B8 - - - - - 1560 1561 OP Unclassified Other Prod Plant-Acct 102 1562 P S - - - - - 1563 P SG (553,173) (520,474) (32,699) - (32,699) 1564 (553,173) (520,474) (32,699) - (32,699) 1565 1566 Total Other Production Plant B8 3,930,275,793 3,697,956,772 232,319,021 99,899,755 332,218,777 1567 1568 Summary of Other Production Plant by Factor 1569 S 74,986 74,986 - - - 1570 DGU - - - - - 1571 SG 3,930,200,807 3,697,881,786 232,319,021 99,899,755 332,218,777 1572 SSGCT - - - - - 1573 Total of Other Production Plant by Factor 3,930,275,793 3,697,956,772 232,319,021 99,899,755 332,218,777 1574 1575 Experimental Plant 1576 103 Experimental Plant 1577 P SG - - - - - 1578 Total Experimental Production Plant B8 - - - - - 1579 1580 Total Production Plant B8 12,370,876,825 11,639,623,458 731,253,367 68,396,919 799,650,286 1581 350 Land and Land Rights 1582 T SG 21,061,510 19,816,538 1,244,972 - 1,244,972 1583 T SG 48,014,831 45,176,616 2,838,216 - 2,838,216 1584 T SG 211,531,761 199,027,858 12,503,904 - 12,503,904 1585 B8 280,608,103 264,021,011 16,587,091 - 16,587,091 1586 1587 352 Structures and Improvements 1588 T S - - - - - 1589 T SG 7,015,803 6,601,090 414,713 - 414,713 1590 T SG 17,680,890 16,635,751 1,045,139 - 1,045,139 1591 T SG 257,971,189 242,722,193 15,248,995 - 15,248,995 1592 B8 282,667,881 265,959,034 16,708,847 - 16,708,847 1593 1594 353 Station Equipment 1595 T SG 105,529,029 99,291,078 6,237,951 - 6,237,951 1596 T SG 153,690,271 144,605,450 9,084,822 - 9,084,822 1597 T SG 1,959,278,574 1,843,463,199 115,815,375 - 115,815,375 1598 B8 2,218,497,875 2,087,359,727 131,138,148 - 131,138,148 1599 1600 354 Towers and Fixtures 1601 T SG 128,108,873 120,536,200 7,572,674 - 7,572,674 1602 T SG 131,291,753 123,530,935 7,760,818 - 7,760,818 1603 T SG 1,046,722,245 984,849,201 61,873,044 - 61,873,044 1604 B8 1,306,122,871 1,228,916,336 77,206,535 - 77,206,535 1605 1606 355 Poles and Fixtures 1607 T SG 60,768,954 57,176,826 3,592,128 - 3,592,128 1608 T SG 114,757,274 107,973,830 6,783,444 - 6,783,444 1609 T SG 834,977,319 785,620,779 49,356,540 57,354,980 106,711,520 1610 B8 1,010,503,547 950,771,435 59,732,112 57,354,980 117,087,092 1611 1612 356 Clearing and Grading 1613 T SG 158,365,318 149,004,148 9,361,169 - 9,361,169 1614 T SG 157,690,037 148,368,784 9,321,253 - 9,321,253 1615 T SG 965,164,669 908,112,594 57,052,075 - 57,052,075 1616 B8 1,281,220,024 1,205,485,527 75,734,497 - 75,734,497 1617 1618 357 Underground Conduit 1619 T SG 6,371 5,994 377 - 377 1620 T SG 91,651 86,233 5,418 - 5,418 1621 T SG 3,750,805 3,529,090 221,715 - 221,715 1622 B8 3,848,826 3,621,318 227,509 - 227,509 1623 1624 358 Underground Conductors 1625 T SG - - - - - 1626 T SG 1,087,552 1,023,266 64,287 - 64,287 1627 T SG 7,150,915 6,728,216 422,699 - 422,699 1628 B8 8,238,467 7,751,481 486,986 - 486,986 1629 Page 2.222020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1630 359 Roads and Trails 1631 T SG 1,863,032 1,752,905 110,126 - 110,126 1632 T SG 440,513 414,474 26,039 - 26,039 1633 T SG 9,633,656 9,064,198 569,457 - 569,457 1634 B8 11,937,200 11,231,578 705,623 - 705,623 1635 1636 TP Unclassified Trans Plant - Acct 300 1637 T SG 74,975,285 70,543,403 4,431,882 - 4,431,882 1638 B8 74,975,285 70,543,403 4,431,882 - 4,431,882 1639 1640 TS0 Unclassified Trans Sub Plant - Acct 300 1641 T SG - - - - - 1642 B8 - - - - - 16431644 Total Transmission Plant B8 6,478,620,080 6,095,660,849 382,959,230 57,354,980 440,314,210 1645 Summary of Transmission Plant by Factor 1646 DGP - - - - - 1647 DGU - - - - - 1648 SG 6,478,620,080 6,095,660,849 382,959,230 57,354,980 440,314,210 1649 Total Transmission Plant by Factor 6,478,620,080 6,095,660,849 382,959,230 57,354,980 440,314,210 1650 360 Land and Land Rights 1651 DPW S 63,752,760 61,916,857 1,835,903 - 1,835,903 1652 B8 63,752,760 61,916,857 1,835,903 - 1,835,903 1653 1654 361 Structures and Improvements 1655 DPW S 123,619,972 120,253,241 3,366,731 - 3,366,731 1656 B8 123,619,972 120,253,241 3,366,731 - 3,366,731 1657 1658 362 Station Equipment 1659 DPW S 1,028,451,344 990,927,094 37,524,250 - 37,524,250 1660 B8 1,028,451,344 990,927,094 37,524,250 - 37,524,250 1661 1662 363 Storage Battery Equipment 1663 DPW S - - - - - 1664 B8 - - - - - 1665 1666 364 Poles, Towers & Fixtures 1667 DPW S 1,258,209,530 1,163,611,095 94,598,436 5,102,626 99,701,062 1668 B8 1,258,209,530 1,163,611,095 94,598,436 5,102,626 99,701,062 1669 1670 365 Overhead Conductors 1671 DPW S 800,823,822 760,359,739 40,464,083 - 40,464,083 1672 B8 800,823,822 760,359,739 40,464,083 - 40,464,083 1673 1674 366 Underground Conduit 1675 DPW S 396,844,804 386,175,958 10,668,846 - 10,668,846 1676 B8 396,844,804 386,175,958 10,668,846 - 10,668,846 1677 1678 1679 1680 1681 367 Underground Conductors 1682 DPW S 930,394,934 900,916,522 29,478,412 - 29,478,412 1683 B8 930,394,934 900,916,522 29,478,412 - 29,478,412 1684 1685 368 Line Transformers 1686 DPW S 1,424,602,517 1,339,510,812 85,091,706 - 85,091,706 1687 B8 1,424,602,517 1,339,510,812 85,091,706 - 85,091,706 1688 1689 369 Services 1690 DPW S 860,739,997 816,013,308 44,726,689 - 44,726,689 1691 B8 860,739,997 816,013,308 44,726,689 - 44,726,689 1692 1693 370 Meters 1694 DPW S 245,107,614 228,279,664 16,827,950 - 16,827,950 1695 B8 245,107,614 228,279,664 16,827,950 - 16,827,950 1696 1697 371 Installations on Customers' Premises 1698 DPW S 8,797,561 8,627,367 170,194 - 170,194 1699 B8 8,797,561 8,627,367 170,194 - 170,194 1700 1701 372 Leased Property 1702 DPW S - - - - - 1703 B8 - - - - - 1704 1705 373 Street Lights 1706 DPW S 62,230,762 61,460,519 770,243 - 770,243 1707 B8 62,230,762 61,460,519 770,243 - 770,243 1708 1709 DP Unclassified Dist Plant - Acct 300 1710 DPW S 91,725,033 87,988,329 3,736,704 - 3,736,704 1711 B8 91,725,033 87,988,329 3,736,704 - 3,736,704 1712 1713 DS0 Unclassified Dist Sub Plant - Acct 300 1714 DPW S - - - - - 1715 B8 - - - - - 1716 17171718 Total Distribution Plant B8 7,295,300,652 6,926,040,505 369,260,148 5,102,626 374,362,774 1719 1720 Summary of Distribution Plant by Factor 1721 S 7,295,300,652 6,926,040,505 369,260,148 5,102,626 374,362,774 1722 1723 Total Distribution Plant by Factor 7,295,300,652 6,926,040,505 369,260,148 5,102,626 374,362,774 Page 2.232020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1724 389 Land and Land Rights 1725 G-SITUS S 14,969,289 14,775,388 193,901 - 193,901 1726 CUST CN 1,128,506 1,081,035 47,471 - 47,471 1727 PT SG 332 313 20 - 20 1728 G-SG SG 1,228 1,155 73 - 73 1729 PTD SO 7,516,302 7,086,645 429,657 - 429,657 1730 B8 23,615,657 22,944,536 671,121 - 671,121 1731 1732 390 Structures and Improvements 1733 G-SITUS S 133,815,428 122,106,593 11,708,835 - 11,708,835 1734 PT SG 335,238 315,422 19,816 - 19,816 1735 PT SG 1,429,642 1,345,134 84,508 - 84,508 1736 CUST CN 8,207,715 7,862,455 345,260 - 345,260 1737 G-SG SG 5,965,616 5,612,981 352,635 - 352,635 1738 P SE 1,402,401 1,310,937 91,464 - 91,464 1739 PTD SO 96,427,664 90,915,533 5,512,131 - 5,512,131 1740 B8 247,583,705 229,469,056 18,114,649 - 18,114,649 1741 1742 391 Office Furniture & Equipment 1743 G-SITUS S 6,607,927 6,172,556 435,371 - 435,371 1744 PT SG - - - - - 1745 PT SG - - - - - 1746 CUST CN 4,449,693 4,262,515 187,178 - 187,178 1747 G-SG SG 3,814,832 3,589,332 225,499 - 225,499 1748 P SE 16,688 15,600 1,088 - 1,088 1749 PTD SO 53,577,213 50,514,558 3,062,655 - 3,062,655 1750 G-SG SG - - - - - 1751 G-SG SG 4,039 3,800 239 - 239 1752 B8 68,470,391 64,558,361 3,912,030 - 3,912,030 1753 1754 392 Transportation Equipment 1755 G-SITUS S 88,836,903 82,342,530 6,494,373 - 6,494,373 1756 PTD SO 6,766,639 6,379,835 386,804 - 386,804 1757 G-SG SG 22,216,112 20,902,890 1,313,222 - 1,313,222 1758 CUST CN - - - - - 1759 PT SG 455,094 428,193 26,901 - 26,901 1760 P SE 488,092 456,259 31,833 - 31,833 1761 PT SG 70,616 66,442 4,174 - 4,174 1762 G-SG SG 299,519 281,815 17,705 - 17,705 1763 PT SG 44,655 42,015 2,640 - 2,640 1764 B8 119,177,630 110,899,978 8,277,652 - 8,277,652 1765 1766 393 Stores Equipment 1767 G-SITUS S 8,773,497 8,265,125 508,372 - 508,372 1768 PT SG - - - - - 1769 PT SG - - - - - 1770 PTD SO 255,085 240,503 14,581 - 14,581 1771 G-SG SG 5,869,367 5,522,421 346,946 - 346,946 1772 PT SG 53,971 50,780 3,190 - 3,190 1773 B8 14,951,919 14,078,830 873,089 - 873,089 1774 1775 394 Tools, Shop & Garage Equipment 1776 G-SITUS S 35,934,724 33,803,575 2,131,149 - 2,131,149 1777 PT SG 93,384 87,864 5,520 - 5,520 1778 G-SG SG 22,518,281 21,187,198 1,331,083 - 1,331,083 1779 PTD SO 2,152,282 2,029,250 123,032 - 123,032 1780 P SE 118,220 110,510 7,710 - 7,710 1781 PT SG - - - - - 1782 G-SG SG 1,743,300 1,640,251 103,049 - 103,049 1783 G-SG SG 89,913 84,598 5,315 - 5,315 1784 B8 62,650,105 58,943,247 3,706,858 - 3,706,858 1785 1786 395 Laboratory Equipment 1787 G-SITUS S 22,210,802 20,903,678 1,307,124 - 1,307,124 1788 PT SG - - - - - 1789 PT SG - - - - - 1790 PTD SO 4,962,903 4,679,207 283,696 - 283,696 1791 P SE 1,324,012 1,237,661 86,351 - 86,351 1792 G-SG SG 6,142,586 5,779,490 363,096 - 363,096 1793 G-SG SG 223,587 210,371 13,217 - 13,217 1794 G-SG SG 14,022 13,193 829 - 829 1795 B8 34,877,912 32,823,598 2,054,313 - 2,054,313 1796 Page 2.242020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1797 396 Power Operated Equipment 1798 G-SITUS S 137,126,117 126,276,512 10,849,605 - 10,849,605 1799 PT SG 262,000 246,513 15,487 - 15,487 1800 G-SG SG 44,749,253 42,104,070 2,645,184 - 2,645,184 1801 PTD SO 6,162,387 5,810,124 352,263 - 352,263 1802 PT SG 1,057,504 994,994 62,510 - 62,510 1803 P SE 236,686 221,249 15,437 - 15,437 1804 P SG - - - - - 1805 G-SG SG 1,368,045 1,287,179 80,867 - 80,867 1806 B8 190,961,993 176,940,641 14,021,353 - 14,021,353 1807 397 Communication Equipment 1808 G-SITUS S 202,866,882 191,341,518 11,525,364 - 11,525,364 1809 PT SG 412,544 388,158 24,386 - 24,386 1810 PT SG 1,136,750 1,069,556 67,195 - 67,195 1811 PTD SO 94,319,558 88,927,933 5,391,625 800,001 6,191,626 1812 CUST CN 3,848,526 3,686,636 161,889 - 161,889 1813 G-SG SG 180,156,820 169,507,528 10,649,292 - 10,649,292 1814 P SE 359,819 336,352 23,467 - 23,467 1815 G-SG SG 1,285,815 1,209,809 76,006 - 76,006 1816 G-SG SG 16,633 15,650 983 - 983 1817 B8 484,403,347 456,483,139 27,920,207 800,001 28,720,208 1818 1819 398 Misc. Equipment 1820 G-SITUS S 3,167,919 3,086,046 81,874 - 81,874 1821 PT SG - - - - - 1822 PT SG - - - - - 1823 CUST CN 82,497 79,027 3,470 - 3,470 1824 PTD SO 2,202,291 2,076,400 125,890 - 125,890 1825 P SE 3,966 3,707 259 - 259 1826 G-SG SG 2,737,956 2,576,112 161,844 - 161,844 1827 G-SG SG - - - - - 1828 B8 8,194,629 7,821,292 373,337 - 373,337 1829 1830 399 Coal Mine 1831 P SE 1,854,828 1,733,857 120,971 5,038,187 5,159,158 1832 MP P SE - - - - - 1833 B8 1,854,828 1,733,857 120,971 5,038,187 5,159,158 1834 1835 399L WIDCO Capital Lease 1836 P SE B8 - - - - - 1837 - - - - - 1838 1839 Remove Capital Leases - - - - - 1840 B8 - - - - - 1841 1842 1011390 General Capital Leases 1843 G-SITUS S 5,972,713 5,972,713 - - - 1844 P SG 11,247,889 10,583,012 664,877 - 664,877 1845 PTD SO 1,395,055 1,315,309 79,746 - 79,746 1846 B9 18,615,657 17,871,034 744,623 - 744,623 1847 1848 Remove Capital Leases (18,615,657) (17,871,034) (744,623) - (744,623) 1849 - - - - - 1850 1851 1011346 General Gas Line Capital Leases 1852 P SG - - - - - 1853 B9 - - - - - 1854 1855 Remove Capital Leases - - - - - 1856 - - - - - 1857 1858 GP Unclassified Gen Plant - Acct 300 1859 G-SITUS S - - - - - 1860 PTD SO 50,083,743 47,220,786 2,862,956 - 2,862,956 1861 CUST CN - - - - - 1862 G-SG SG - - - - - 1863 PT SG - - - - - 1864 PT SG - - - - - 1865 B8 50,083,743 47,220,786 2,862,956 - 2,862,956 1866 1867 399G Unclassified Gen Plant - Acct 300 1868 G-SITUS S - - - - - 1869 PTD SO - - - - - 1870 G-SG SG - - - - - 1871 PT SG - - - - - 1872 PT SG - - - - - 1873 B8 - - - - - 18741875 Total General Plant B8 1,306,825,856 1,223,917,321 82,908,536 5,838,188 88,746,723 1876 Page 2.252020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1877 Summary of General Plant by Factor 1878 S 660,282,202 615,046,235 45,235,967 - 45,235,967 1879 DGP - - - - - 1880 DGU - - - - - 1881 SG 315,816,543 297,148,237 18,668,306 - 18,668,306 1882 SO 325,821,120 307,196,083 18,625,037 800,001 19,425,038 1883 SE 5,804,712 5,426,131 378,580 5,038,187 5,416,767 1884 CN 17,716,936 16,971,668 745,268 - 745,268 1885 DEU - - - - - 1886 SSGCT - - - - - 1887 SSGCH - - - - - 1888 Less Capital Leases (18,615,657) (17,871,034) (744,623) - (744,623) 1889 Total General Plant by Factor 1,306,825,856 1,223,917,321 82,908,536 5,838,188 88,746,723 1890 301 Organization 1891 I-SITUS S - - - - - 1892 PTD SO - - - - - 1893 I-SG SG - - - - - 1894 B8 - - - - - 1895 302 Franchise & Consent 1896 I-SITUS S (31,081,215) (32,081,215) 1,000,000 - 1,000,000 1897 I-SG SG 10,337,588 9,726,521 611,068 - 611,068 1898 I-SG SG 175,244,590 164,885,666 10,358,924 - 10,358,924 1899 I-SG SG 9,350,399 8,797,685 552,714 - 552,714 1900 P SG - - - - - 1901 P SG 600,993 565,468 35,525 - 35,525 1902 B8 164,452,355 151,894,124 12,558,231 - 12,558,231 1903 1904 303 Miscellaneous Intangible Plant 1905 I-SITUS S 22,035,344 18,664,199 3,371,145 - 3,371,145 1906 I-SG SG 183,513,497 172,665,787 10,847,709 236,445 11,084,154 1907 PTD SO 399,227,706 376,406,501 22,821,206 145,986 22,967,192 1908 P SE - - - - - 1909 CUST CN 184,143,852 176,397,788 7,746,064 - 7,746,064 1910 P SG - - - - - 1911 P SG - - - - - 1912 B8 788,920,399 744,134,275 44,786,124 382,431 45,168,556 1913 303 Less Non-Utility Plant 1914 I-SITUS S - - - - - 1915 788,920,399 744,134,275 44,786,124 382,431 45,168,556 1916 IP Unclassified Intangible Plant - Acct 300 1917 I-SITUS S - - - - - 1918 I-SG SG - - - - - 1919 P SG - - - - - 1920 PTD SO - - - - - 1921 - - - - - 1922 1923 Total Intangible Plant B8 953,372,754 896,028,399 57,344,355 382,431 57,726,786 1924 1925 Summary of Intangible Plant by Factor 1926 S (9,045,871) (13,417,016) 4,371,145 - 4,371,145 1927 DGP - - - - - 1928 DGU - - - - - 1929 SG 379,047,066 356,641,126 22,405,940 236,445 22,642,385 1930 SO 399,227,706 376,406,501 22,821,206 145,986 22,967,192 1931 CN 184,143,852 176,397,788 7,746,064 - 7,746,064 1932 SSGCT - - - - - 1933 SSGCH - - - - - 1934 SE - - - - - 1935 Total Intangible Plant by Factor 953,372,754 896,028,399 57,344,355 382,431 57,726,786 1936 Summary of Unclassified Plant (Account 106 & 102) 1937 DP 91,725,033 87,988,329 3,736,704 - 3,736,704 1938 DS0 - - - - - 1939 GP 50,083,743 47,220,786 2,862,956 - 2,862,956 1940 HP - - - - - 1941 NP - - - - - 1942 OP (553,173) (520,474) (32,699) - (32,699) 1943 TP 74,975,285 70,543,403 4,431,882 - 4,431,882 1944 TS0 - - - - - 1945 IP - - - - - 1946 MP 1947 SP 50,606,678 47,615,254 2,991,423 - 2,991,423 1948 Total Unclassified Plant by Factor 266,837,565 252,847,299 13,990,266 - 13,990,266 1949 1950 Total Electric Plant In Service B8 28,404,996,167 26,781,270,531 1,623,725,636 137,075,144 1,760,800,780 1951 Summary of Electric Plant by Factor 1952 S 7,946,611,970 7,527,744,710 418,867,260 5,102,626 423,969,886 1953 SE 5,804,712 5,426,131 378,580 5,038,187 5,416,767 1954 DGU - - - - - 1955 DGP - - - - - 1956 SG 19,544,285,528 18,388,998,685 1,155,286,843 125,988,344 1,281,275,187 1957 SO 725,048,826 683,602,584 41,446,243 945,988 42,392,230 1958 CN 201,860,788 193,369,456 8,491,332 - 8,491,332 1959 DEU - - - - - 1960 SSGCH - - - - - 1961 SSGCT - - - - - 1962 Less Capital Leases (18,615,657) (17,871,034) (744,623) - (744,623) 1963 28,404,996,167 26,781,270,531 1,623,725,636 137,075,144 1,760,800,780 Page 2.262020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1964 105 Plant Held For Future Use 1965 DPW S 13,309,224 13,309,224 - - - 1966 P SG - - - - - 1967 T SG 3,657,534 3,441,333 216,201 (743,669) (527,467) 1968 P SG 8,923,302 8,395,834 527,467 - 527,467 1969 P SE - - - - - 1970 G SG - - - - - 1971 1972 1973 Total Plant Held For Future Use B10 25,890,060 25,146,392 743,669 (743,669) (0) 1974 1975 114 Electric Plant Acquisition Adjustments 1976 P S 11,763,784 11,763,784 - - - 1977 P SG 144,704,699 136,151,026 8,553,673 - 8,553,673 1978 P SG - - - - - 1979 Total Electric Plant Acquisition Adjustment B15 156,468,483 147,914,809 8,553,673 - 8,553,673 1980 1981 115 Accum Provision for Asset Acquisition Adjustments 1982 P S (1,445,088) (1,445,088) - - - 1983 P SG (130,808,138) (123,075,908) (7,732,231) (400,412) (8,132,643) 1984 P SG - - - - - 1985 B15 (132,253,226) (124,520,996) (7,732,231) (400,412) (8,132,643) 1986 1987 128 Pensions 1988 LABOR SO 30,154,768 28,431,019 1,723,749 (1,723,749) - 1989 Total Pensions B15 30,154,768 28,431,019 1,723,749 (1,723,749) - 1990 1991 124 Weatherization 1992 DMSC S 776,141 776,141 - - - 1993 DMSC SO (5,008) (4,722) (286) - (286) 1994 B16 771,133 771,419 (286) - (286) 1995 1996 182W Weatherization 1997 DMSC S (12,376,507) (14,063,828) 1,687,321 - 1,687,321 1998 DMSC SG - - - - - 1999 DMSC SGCT - - - - - 2000 DMSC SO - - - - - 2001 B11 (12,376,507) (14,063,828) 1,687,321 - 1,687,321 2002 2003 186W Weatherization 2004 DMSC S - - - - - 2005 DMSC CN - - - - - 2006 DMSC CNP - - - - - 2007 DMSC SG - - - - - 2008 DMSC SO - - - - - 2009 B16 - - - - - 2010 2011 Total Weatherization (11,605,373) (13,292,408) 1,687,035 - 1,687,035 2012 2013 151 Fuel Stock 2014 P DEU - - - - - 2015 P SE 142,860,851 133,543,537 9,317,314 1,698,478 11,015,792 2016 P SE - - - - - 2017 P SE 7,544,134 7,052,109 492,025 - 492,025 2018 Total Fuel Stock B13 150,404,985 140,595,646 9,809,339 1,698,478 11,507,817 2019 2020 152 Fuel Stock - Undistributed 2021 P SE - - - - - 2022 - - - - - 2023 2024 25316 DG&T Working Capital Deposit 2025 P SE (2,479,000) (2,317,321) (161,679) 27,101 (134,578) 2026 B13 (2,479,000) (2,317,321) (161,679) 27,101 (134,578) 2027 2028 25317 DG&T Working Capital Deposit 2029 P SE (2,622,091) (2,451,080) (171,011) (5,594) (176,605) 2030 B13 (2,622,091) (2,451,080) (171,011) (5,594) (176,605) 2031 2032 25319 Provo Working Capital Deposit 2033 P SE - - - - - 2034 - - - - - 2035 2036 Total Fuel Stock B13 145,303,894 135,827,246 9,476,648 1,719,985 11,196,634 2037 154 Materials and Supplies 2038 MSS S 122,507,962 116,733,760 5,774,202 - 5,774,202 2039 MSS SG 5,170,739 4,865,090 305,649 (401,050) (95,402) 2040 MSS SE - - - - - 2041 MSS SO (1,340,778) (1,264,135) (76,643) - (76,643) 2042 MSS SG 116,209,324 109,340,048 6,869,277 - 6,869,277 2043 MSS SG 7,954 7,484 470 - 470 2044 MSS SNPD (1,375,707) (1,306,960) (68,747) - (68,747) 2045 MSS SG - - - - - 2046 MSS SG - - - - - 2047 MSS SG - - - - - 2048 MSS SG - - - - - 2049 MSS SG 8,949,635 8,420,611 529,024 - 529,024 2050 MSS SG - - - - - 2051 Total Materials & Supplies B13 250,129,129 236,795,898 13,333,232 (401,050) 12,932,181 2052 Page 2.272020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2053 163 Stores Expense Undistributed 2054 MSS SO - - - - - 2055 2056 B13 - - - - - 2057 2058 25318 Provo Working Capital Deposit 2059 MSS SG (273,000) (256,863) (16,137) - (16,137) 2060 2061 B13 (273,000) (256,863) (16,137) - (16,137) 2062 2063 Total Materials and Supplies B13 249,856,129 236,539,035 13,317,094 (401,050) 12,916,044 2064 2065 165 Prepayments 2066 DMSC S 22,758,768 22,396,833 361,935 - 361,935 2067 GP GPS 13,449,292 12,680,485 768,807 - 768,807 2068 PT SG 4,249,528 3,998,333 251,195 - 251,195 2069 P SE 14,126 13,205 921 - 921 2070 PTD SO 19,515,299 18,399,739 1,115,560 - 1,115,560 2071 Total Prepayments B15 59,987,014 57,488,596 2,498,419 - 2,498,419 2072 2073 182M Misc Regulatory Assets 2074 DDS2 S 132,095,431 134,585,375 (2,489,944) (608,654) (3,098,599) 2075 DEFSG SG 3,448,669 3,244,814 203,855 3,880,004 4,083,859 2076 P SGCT - - - - - 2077 DEFSG SG-P - - - 4,637 4,637 2078 P SE 185,980,695 173,851,126 12,129,569 (1,306,668) 10,822,901 2079 P SG - - - - - 2080 DDSO2 SO 452,390,952 426,530,756 25,860,197 (22,625,981) 3,234,216 2081 B16 773,915,748 738,212,071 35,703,676 (20,656,662) 15,047,014 2082 2083 186M Misc Deferred Debits 2084 LABOR S 2,975,012 2,975,012 - - - 2085 P SG - - - - - 2086 P SG - - - - - 2087 DEFSG SG 94,065,999 88,505,642 5,560,357 (358,911) 5,201,446 2088 LABOR SO 898,263 846,915 51,348 - 51,348 2089 P SE 4,960,192 4,636,691 323,501 - 323,501 2090 P SG - - - - - 2091 GP EXCTAX - - - - - 2092 Total Misc. Deferred Debits B11 102,899,466 96,964,260 5,935,206 (358,911) 5,576,295 2093 2094 Working Capital 2095 CWC Cash Working Capital 2096 CWC S 28,967,302 28,608,830 358,471 (51,337) 307,134 2097 CWC SO - - - - - 2098 CWC SE - - - - - 2099 28,967,302 28,608,830 358,471 (51,337) 307,134 2100 2101 OWC Other Work. Cap. 2102 131 Cash GP SNP - - - - - 2103 135 Working Funds GP SG - - - - - 2104 141 Notes Receivable GP SO - - - - - 2105 143 Other A/R GP SO 39,073,062 36,839,513 2,233,548 - 2,233,548 2106 232 A/P PTD S (15,475) (15,475) - - - 2107 232 A/P PTD SO (6,992,292) (6,592,589) (399,703) - (399,703) 2108 232 A/P P SE (1,732,589) (1,619,590) (112,999) - (112,999) 2109 232 A/P T SG (2,987,663) (2,811,059) (176,604) - (176,604) 2110 2533 Other Msc. Df. Crd. P S - - - - - 2111 2533 Other Msc. Df. Crd. P SE (6,633,774) (6,201,122) (432,651) (34,019) (466,671) 2112 230 Asset Retir. Oblig.P SE - - - - - 2113 230 Asset Retir. Oblig.P S (5,559,148) (5,559,148) - - - 2114 254105 ARO Reg Liability P SG - - - - - 2115 254105 ARO Reg Liability P SE - - - - - 2116 2533 Cholla Reclamation P SE - - - - - 2117 B14 15,152,121 14,040,530 1,111,591 (34,019) 1,077,571 2118 2119 Total Working Capital 44,119,422 42,649,360 1,470,062 (85,357) 1,384,705 2120 Miscellaneous Rate Base 2121 18221 Unrec Plant & Reg Study Costs 2122 P S - - - - - 2123 2124 B15 - - - - - 2125 2126 18222 Nuclear Plant - Trojan 2127 P S - - - - - 2128 P TROJP - - - - - 2129 P TROJD - - - - - 2130 B15 - - - - - 2131 2132 2133 2134 1869 Misc Deferred Debits-Trojan 2135 P S - - - - - 2136 P SG - - - - - 2137 B15 - - - - - 2138 2139 Total Miscellaneous Rate Base B15 - - - - - 21402141 Total Rate Base Additions B15 1,444,736,385 1,371,359,385 73,377,001 (22,649,825) 50,727,176 Page 2.282020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2142 235 Customer Service Deposits 2143 CUST S - - - - - 2144 CUST CN - - - - - 2145 Total Customer Service Deposits B15 - - - - - 2146 2147 2281 Prop Ins PTD S (10,159,611) (9,269,901) (889,710) - (889,710) 2148 2282 Inj & Dam PTD SO (11,964,609) (11,280,672) (683,938) - (683,938) 2149 2282 Inj & Dam PTD S (9,885,896) (9,885,896) - - - 2150 2283 Pen & Ben PTD SO (77,008,930) (72,606,839) (4,402,091) 4,309,720 (92,371) 2151 2283 Pen & Ben PTD S - - - - - 2152 25335 Pens Oblig P SE (115,119,099) (107,611,088) (7,508,011) - (7,508,011) 2153 254 Incr. Decom P SG - - - (1,194,569) (1,194,569) 2154 254 Ins Prov PTD SO (18,354,603) (17,305,392) (1,049,211) - (1,049,211) 2155 B15 (242,492,748) (227,959,788) (14,532,960) 3,115,151 (11,417,809) 2156 2157 22841 Accum Misc Oper Provisions - Other 2158 P S - - - - - 2159 P SG (326,478) (307,180) (19,299) - (19,299) 2160 B15 (326,478) (307,180) (19,299) - (19,299) 2161 2162 254105 ARO P S 253,555 253,555 - - - 2163 230 ARO P TROJD (5,600,333) (5,263,176) (337,157) - (337,157) 2164 254105 ARO P TROJD 294,982 277,223 17,759 (17,759) - 2165 254 P S (2,117,311,779) (1,999,662,436) (117,649,343) 31,724,738 (85,924,605) 2166 B15 (2,122,363,576) (2,004,394,835) (117,968,741) 31,706,979 (86,261,762) 2167 2168 252 Customer Advances for Construction 2169 DPW S (22,756,379) (22,756,379) - (347,212) (347,212) 2170 DPW SE - - - - - 2171 T SG (77,021,019) (72,468,212) (4,552,808) (349,921) (4,902,728) 2172 DPW SO - - - - - 2173 CUST CN - - - - - 2174 Total Customer Advances for Construction B20 (99,777,399) (95,224,591) (4,552,808) (697,133) (5,249,940) 2175 2176 25398 SO2 Emissions 2177 P SE - - - - - 2178 B19 - - - - - 2179 2180 25399 Other Deferred Credits 2181 P S (3,054,343) (2,987,520) (66,823) - (66,823) 2182 LABOR SO (56,343,586) (53,122,796) (3,220,790) - (3,220,790) 2183 P SG (22,730,462) (21,386,837) (1,343,626) - (1,343,626) 2184 P SE (7,630,811) (7,133,134) (497,678) - (497,678) 2185 B19 (89,759,203) (84,630,286) (5,128,917) - (5,128,917) 2186 2187 190 Accumulated Deferred Income Taxes 2188 P S 524,101,444 494,956,721 29,144,722 (7,789,791) 21,354,932 2189 CUST CN - - - - - 2190 P IBT - - - - - 2191 LABOR SO 100,302,828 94,569,179 5,733,649 (1,317,579) 4,416,070 2192 P DGP - - - - - 2193 CUST BADDEBT 2,239,209 2,126,514 112,695 - 112,695 2194 P TROJD 1,304,405 1,225,876 78,529 (78,529) 0 2195 P SG 24,591,402 23,137,774 1,453,628 (737,027) 716,601 2196 P SE 24,108,289 22,535,958 1,572,331 49,974 1,622,304 2197 PTD SNP - - - - - 2198 DPW SNPD 1,493,127 1,418,512 74,614 - 74,614 2199 P SG - - - - - 2200 B19 678,140,703 639,970,535 38,170,169 (9,872,952) 28,297,216 2201 2202 281 Accumulated Deferred Income Taxes 2203 P S - - - - - 2204 PT SG (174,829,838) (164,495,430) (10,334,408) 10,334,408 (0) 2205 T SNPT - - - - - 2206 B19 (174,829,838) (164,495,430) (10,334,408) 10,334,408 (0) 2207 2208 282 Accumulated Deferred Income Taxes 2209 GP S 2,415,863 2,714,117 (298,254) (165,938,700) (166,236,954) 2210 ACCMDIT DITBAL (2,687,770,197) (2,531,851,663) (155,918,534) 155,896,262 (22,273) 2211 CUST CN - - - 674 674 2212 PTD SNP - - - 349,529 349,529 2213 DPW SNPD - - - (1,092) (1,092) 2214 LABOR SO (1,096,040) (1,033,387) (62,653) (130,327) (192,980) 2215 DPW CIAC - - - - - 2216 P SE (4,687,945) (4,382,200) (305,745) 139,139 (166,606) 2217 P SG (695,075) (653,989) (41,087) (7,747,128) (7,788,215) 2218 B19 (2,691,833,395) (2,535,207,121) (156,626,274) (17,431,643) (174,057,916) 2219 2220 283 Accumulated Deferred Income Taxes 2221 GP S (37,001,674) (37,233,017) 231,343 441,508 672,850 2222 P SG (1,827,894) (1,719,845) (108,049) (955,101) (1,063,150) 2223 P SE (41,913,784) (39,180,187) (2,733,596) 1,916,241 (817,356) 2224 LABOR SO (131,296,695) (123,791,332) (7,505,363) 6,170,411 (1,334,953) 2225 GP GPS (6,932,740) (6,536,441) (396,299) - (396,299) 2226 PTD SNP (976,377) (920,497) (55,880) - (55,880) 2227 P TROJD - - - - - 2228 P SG - - - - - 2229 P SGCT - - - - - 2230 P SG - - - - - 2231 B19 (219,949,164) (209,381,320) (10,567,845) 7,573,058 (2,994,787) 22322233 Total Accum Deferred Income Tax B19 (2,408,471,694) (2,269,113,336) (139,358,358) (9,397,130) (148,755,487) Page 2.292020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2234 255 Accumulated Investment Tax Credit 2235 PTD S (35,313)- (35,313)- (35,313) 2236 PTD ITC84 -- -- - 2237 PTD ITC85 -- -- - 2238 PTD ITC86 -- -- - 2239 PTD ITC88 -- -- - 2240 PTD ITC89 -- -- - 2241 PTD ITC90 (28,146)(24,211) (3,935)- (3,935) 2242 PTD SG (210,680)(198,226) (12,454)- (12,454) B19 (274,139)(222,437) (51,702)- (51,702) (4,963,465,237) (4,681,852,453) (281,612,784) 24,727,868 (256,884,916) 2243 Total Accumulated ITC 2244 2245 Total Rate Base Deductions 2246 2247 2248 2249 108SP Steam Prod Plant Accumulated Depr 2250 P S 10,434,650 9,221,574 1,213,075 (202,179) 1,010,896 2251 P SG (779,210,126)(733,150,054) (46,060,072) - (46,060,072) 2252 P SG (742,185,901)(698,314,377) (43,871,525) - (43,871,525) 2253 P SG (1,535,364,283) (1,444,607,005) (90,757,278) 12,367,681 (78,389,598) 2254 P SG -- -- - 2255 P SG (253,277,406)(238,305,866) (14,971,540) - (14,971,540) 2256 B17 (3,299,603,068) (3,105,155,728) (194,447,340) 12,165,501 (182,281,839) 2257 2258 108NP Nuclear Prod Plant Accumulated Depr 2259 P SG -- -- - 2260 P SG -- -- - 2261 P SG -- -- - 2262 B17 -- -- - 2263 2264 2265 108HP Hydraulic Prod Plant Accum Depr 2266 P S 4,208,929 4,208,929 -- - 2267 P SG (172,420,433)(162,228,448) (10,191,985) - (10,191,985) 2268 P SG (31,180,424)(29,337,310) (1,843,113)- (1,843,113) 2269 P SG (207,323,391)(195,068,250) (12,255,142) 524,167 (11,730,974) 2270 P SG (54,161,915)(50,960,337) (3,201,578)(26,328) (3,227,905) 2271 B17 (460,877,233)(433,385,416) (27,491,817) 497,840 (26,993,978) 2272 2273 108OP Other Production Plant - Accum Depr 2274 P S -- -- - 2275 P SG -- -- - 2276 P SG 68,980,080 64,902,583 4,077,498 23,086,729 27,164,227 2277 P SG (443,863,589)(417,626,265) (26,237,325) (1,335,378) (27,572,703) 2278 P SG (38,510,209)(36,233,823) (2,276,386)- (2,276,386) 2279 B17 (413,393,718)(388,957,505) (24,436,213) 21,751,351 (2,684,862) 2280 2281 108EP Experimental Plant - Accum Depr 2282 P SG -- -- - 2283 P SG -- -- - 2284 -- -- - 22852286 Total Production Plant Accum Depreciation B17 (4,173,874,018) (3,927,498,648) (246,375,370) 34,414,692 (211,960,679) 2287 2288 Summary of Prod Plant Depreciation by Factor 2289 S 14,643,579 13,430,504 1,213,075 (202,179) 1,010,896 2290 DGP -- -- - 2291 DGU -- -- - 2292 SG (4,188,517,598) (3,940,929,152) (247,588,446) 34,616,871 (212,971,575) 2293 SSGCH -- -- - 2294 SSGCT -- -- -2295 Total of Prod Plant Depreciation by Factor (4,173,874,018) (3,927,498,648) (246,375,370) 34,414,692 (211,960,679) 2296 2297 2298 108TP Transmission Plant Accumulated Depr 2299 T SG (360,518,097)(339,207,427) (21,310,670) - (21,310,670) 2300 T SG (429,488,682)(404,101,075) (25,387,606) - (25,387,606) 2301 T SG (1,073,146,219) (1,009,711,221) (63,434,998) (527,027) (63,962,025) 2302 Total Trans Plant Accum Depreciation B17 (1,863,152,998) (1,753,019,724) (110,133,274) (527,027) (110,660,301) 2303 108360 Land and Land Rights 2304 DPW S (10,431,877)(9,792,944) (638,933)176,099 (462,835) 2305 B17 (10,431,877)(9,792,944) (638,933)176,099 (462,835) 2306 2307 108361 Structures and Improvements 2308 DPW S (28,708,588)(27,947,354) (761,234)- (761,234) 2309 B17 (28,708,588)(27,947,354) (761,234)- (761,234) 2310 2311 108362 Station Equipment 2312 DPW S (297,195,425)(284,365,607) (12,829,819) (1,254,349) (14,084,168) 2313 B17 (297,195,425)(284,365,607) (12,829,819) (1,254,349) (14,084,168) 2314 2315 108363 Storage Battery Equipment 2316 DPW S -- -- - 2317 B17 -- -- - 2318 Page 2.302020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2319 108364 Poles, Towers & Fixtures 2320 DPW S (670,098,290) (628,915,177) (41,183,114) (83,641) (41,266,754) 2321 B17 (670,098,290) (628,915,177) (41,183,114) (83,641) (41,266,754) 2322 2323 108365 Overhead Conductors 2324 DPW S (340,248,396) (322,693,958) (17,554,438) - (17,554,438) 2325 B17 (340,248,396) (322,693,958) (17,554,438) - (17,554,438) 2326 2327 108366 Underground Conduit 2328 DPW S (173,856,487) (169,282,645) (4,573,843) - (4,573,843) 2329 B17 (173,856,487) (169,282,645) (4,573,843) - (4,573,843) 2330 2331 108367 Underground Conductors 2332 DPW S (410,139,996) (395,835,731) (14,304,266) - (14,304,266) 2333 B17 (410,139,996) (395,835,731) (14,304,266) - (14,304,266) 2334 2335 108368 Line Transformers 2336 DPW S (552,225,486) (522,650,713) (29,574,773) - (29,574,773) 2337 B17 (552,225,486) (522,650,713) (29,574,773) - (29,574,773) 2338 2339 108369 Services 2340 DPW S (332,480,899) (313,789,301) (18,691,598) - (18,691,598) 2341 B17 (332,480,899) (313,789,301) (18,691,598) - (18,691,598) 2342 2343 108370 Meters 2344 DPW S (76,540,136) (66,132,934) (10,407,202) - (10,407,202) 2345 B17 (76,540,136) (66,132,934) (10,407,202) - (10,407,202) 2346 2347 2348 2349 108371 Installations on Customers' Premises 2350 DPW S (7,310,307) (7,167,249) (143,058) - (143,058) 2351 B17 (7,310,307) (7,167,249) (143,058) - (143,058) 2352 2353 108372 Leased Property 2354 DPW S - - - - - 2355 B17 - - - - - 2356 2357 108373 Street Lights 2358 DPW S (31,413,735) (30,947,781) (465,953) - (465,953) 2359 B17 (31,413,735) (30,947,781) (465,953) - (465,953) 2360 2361 108D00 Unclassified Dist Plant - Acct 300 2362 DPW S - - - - - 2363 B17 - - - - - 2364 2365 108DS Unclassified Dist Sub Plant - Acct 300 2366 DPW S - - - - - 2367 B17 - - - - - 2368 2369 108DP Unclassified Dist Sub Plant - Acct 300 2370 DPW S 4,703,911 4,490,659 213,252 - 213,252 2371 B17 4,703,911 4,490,659 213,252 - 213,252 2372 2373 2374 Total Distribution Plant Accum Depreciation B17 (2,925,945,713) (2,775,030,734) (150,914,978) (1,161,891) (152,076,869) 2375 2376 Summary of Distribution Plant Depr by Factor 2377 S (2,925,945,713) (2,775,030,734) (150,914,978) (1,161,891) (152,076,869) 2378 2379 Total Distribution Depreciation by Factor B17 (2,925,945,713) (2,775,030,734) (150,914,978) (1,161,891) (152,076,869) 2380 108GP General Plant Accumulated Depr 2381 G-SITUS S (251,729,871) (234,475,616) (17,254,255) (10,819) (17,265,074) 2382 PT SG (876,074) (824,288) (51,786) - (51,786) 2383 PT SG (2,969,281) (2,793,763) (175,518) - (175,518) 2384 G-SG SG (118,234,218) (111,245,248) (6,988,971) (1,037) (6,990,008) 2385 CUST CN (6,598,253) (6,320,695) (277,557) (1,761) (279,318) 2386 PTD SO (108,802,862) (102,583,323) (6,219,540) (60,993) (6,280,533) 2387 P SE (1,638,558) (1,531,692) (106,866) (466) (107,332) 2388 G-SG SG (115,696) (108,857) (6,839) - (6,839) 2389 G-SG SG (2,791,259) (2,626,264) (164,995) - (164,995) 2390 B17 (493,756,072) (462,509,747) (31,246,326) (75,077) (31,321,403) 2391 2392 2393 108MP Mining Plant Accumulated Depr. 2394 P S - - - - - 2395 P SE - - - - - 2396 B17 - - - - - 2397 108MP Less Centralia Situs Depreciation 2398 P S - - - - - 2399 B17 - - - - - 2400 2401 1081390 Accum Depr - Capital Lease 2402 PTD SO B17 - - - - - 2403 - - - - - Page 2.312020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Re TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2404 2405 Remove Capital Leases - - - - - 2406 B17 - - - - - 2407 2408 1081399 Accum Depr - Capital Lease 2409 P S - - - - - 2410 P SE B17 - - - - - 2411 - - - - - 2412 2413 Remove Capital Leases - - - - - 2414 B17 - - - - - 2415 24162417 Total General Plant Accum Depreciation B17 (493,756,072) (462,509,747) (31,246,326) (75,077) (31,321,403) 2418 2419 2420 2421 Summary of General Depreciation by Factor 2422 S (251,729,871) (234,475,616) (17,254,255) (10,819) (17,265,074) 2423 DGP - - - - - 2424 DGU - - - - - 2425 SE (1,638,558) (1,531,692) (106,866) (466) (107,332) 2426 SO (108,802,862) (102,583,323) (6,219,540) (60,993) (6,280,533) 2427 CN (6,598,253) (6,320,695) (277,557) (1,761) (279,318) 2428 SG (124,986,528) (117,598,420) (7,388,108) (1,037) (7,389,145) 2429 DEU - - - - - 2430 SSGCT - - - - - 2431 SSGCH - - - - - 2432 Remove Capital Leases - - - - - 2433 Total General Depreciation by Factor (493,756,072) (462,509,747) (31,246,326) (75,077) (31,321,403) 2434 2435 2436 Total Accum Depreciation - Plant In Service B17 (9,456,728,801) (8,918,058,853) (538,669,948) 32,650,697 (506,019,251) 2437 111SP Accum Prov for Amort-Steam 2438 P SG - - - - - 2439 P SG - - - - - 2440 B18 - - - - - 2441 2442 2443 111GP Accum Prov for Amort-General 2444 G-SITUS S (11,273,509) (10,939,738) (333,771) - (333,771) 2445 CUST CN - - - - - 2446 I-SG SG - - - - - 2447 PTD SO (3,584,880) (3,379,956) (204,924) - (204,924) 2448 P SE - - - - - 2449 B18 (14,858,389) (14,319,694) (538,695) - (538,695) 2450 2451 2452 111HP Accum Prov for Amort-Hydro 2453 P SG - - - - - 2454 P SG - - - - - 2455 P SG (2,671,691) (2,513,764) (157,927) - (157,927) 2456 P SG - - - - - 2457 B18 (2,671,691) (2,513,764) (157,927) - (157,927) 2458 2459 2460 111IP Accum Prov for Amort-Intangible Plant 2461 I-SITUS S 30,755,549 31,697,926 (942,377) - (942,377) 2462 P SG - - - - - 2463 P SG (498,069) (468,628) (29,441) - (29,441) 2464 P SE - - - - - 2465 I-SG SG (92,892,720) (87,401,717) (5,491,003) (4,639) (5,495,642) 2466 I-SG SG (110,531,113) (103,997,482) (6,533,631) 175,742 (6,357,888) 2467 I-SG SG (6,202,167) (5,835,549) (366,618) - (366,618) 2468 CUST CN (142,569,251) (136,572,035) (5,997,217) - (5,997,217) 2469 P SG - - - - - 2470 P SG (26,408) (24,847) (1,561) - (1,561) 2471 PTD SO (296,537,538) (279,586,450) (16,951,088) (958) (16,952,047) 2472 B18 (618,501,718) (582,188,782) (36,312,936) 170,145 (36,142,791) 2473 111IP Less Non-Utility Plant 2474 NUTIL OTH - - - - - 2475 (618,501,718) (582,188,782) (36,312,936) 170,145 (36,142,791) 2476 2477 111390 Accum Amtr - Capital Lease 2478 G-SITUS S - - - - - 2479 P SG - - - - - 2480 PTD SO - - - - - 2481 - - - - - 2482 2483 Remove Capital Lease Amtr - - - - - 2484 2485 Total Accum Provision for Amortization B18 (636,031,798) (599,022,241) (37,009,557) 170,145 (36,839,412) 2486 2487 2488 2489 2490 Summary of Amortization by Factor 2491 S 19,482,040 20,758,187 (1,276,147) - (1,276,147) 2492 DGP - - - - - 2493 DGU - - - - - 2494 SE - - - - - 2495 SO (300,122,418) (282,966,406) (17,156,012) (958) (17,156,971) 2496 CN (142,569,251) (136,572,035) (5,997,217) - (5,997,217) 2497 SSGCT - - - - - 2498 SSGCH - - - - - 2499 SG (212,822,169) (200,241,988) (12,580,181) 171,103 (12,409,078) 2500 Less Capital Lease - - - - - 2501 Total Provision For Amortization by Factor (636,031,798) (599,022,241) (37,009,557) 170,145 (36,839,412) 3. REVENUE ADJUSTMENTS IDAHO 2020 PROTOCOL Page 3.0 Total Revenue Adjustments (Tab 3) TOTAL 3.1 3.2 3.3 3.4 3.5 3.6 Total Normalized Temperature Normalization Revenue Normalization Effective Price Change REC Revenues Wheeling Revenue Ancillary Services and Other Revenue 1 Operating Revenues: 2 General Business Revenues (7,612,702) 1,307,128 (8,310,837) (608,993) - - - 3 Interdepartmental - - - - - - - 4 Special Sales - - - - - - - 5 Other Operating Revenues 729,316 - - - 154,183 502,774 72,358 6 Total Operating Revenues (6,883,386) 1,307,128 (8,310,837) (608,993) 154,183 502,774 72,358 7 8 Operating Expenses: 9 Steam Production - - - - - - - 10 Nuclear Production - - - - - - - 11 Hydro Production - - - - - - - 12 Other Power Supply - - - - - - - 13 Transmission - - - - - - - 14 Distribution - - - - - - - 15 Customer Accounting - - - - - - - 16 Customer Service & Info - - - - - - - 17 Sales - - - - - - - 18 Administrative & General - - - - - - - 19 Total O&M Expenses - - - - - - - 20 Depreciation - - - - - - - 21 Amortization - - - - - - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal (1,379,885) 262,035 (1,666,040) (122,082) 30,908 100,789 14,505 24 State (312,506) 59,344 (377,312) (27,648) 7,000 22,826 3,285 25 Deferred Income Taxes - - - - - - - 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses:(1,692,391) 321,378 (2,043,352) (149,731) 37,908 123,615 17,790 29 30 Operating Rev For Return:(5,190,996) 985,749 (6,267,484) (459,263) 116,275 379,159 54,568 31 32 Rate Base: 33 Electric Plant In Service - - - - - - - 34 Plant Held for Future Use - - - - - - - 35 Misc Deferred Debits - - - - - - - 36 Elec Plant Acq Adj - - - - - - - 37 Pensions - - - - - - - 38 Prepayments - - - - - - - 39 Fuel Stock - - - - - - - 40 Material & Supplies - - - - - - - 41 Working Capital - - - - - - - 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant:- - - - - - - 45 46 Deductions: 47 Accum Prov For Deprec - - - - - - - 48 Accum Prov For Amort - - - - - - - 49 Accum Def Income Tax - - - - - - - 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const - - - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions - - - - - - - 54 55 Total Deductions:- - - - - - - 56 57 Total Rate Base:- - - - - - - 58 59 60 Estimated ROE impact -1.152%0.219%-1.391%-0.102%0.026%0.084%0.012% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (6,883,386) 1,307,128 (8,310,837) (608,993) 154,183 502,774 72,358 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest - - - - - - - 70 Schedule "M" Additions - - - - - - - 71 Schedule "M" Deductions - - - - - - - 72 Income Before Tax (6,883,386) 1,307,128 (8,310,837) (608,993) 154,183 502,774 72,358 73 74 State Income Taxes (312,506) 59,344 (377,312) (27,648) 7,000 22,826 3,285 75 76 Taxable Income (6,570,881) 1,247,784 (7,933,525) (581,345) 147,183 479,948 69,073 77 78 Federal Income Taxes (1,379,885) 262,035 (1,666,040) (122,082) 30,908 100,789 14,505 Rocky Mountain Powe PAGE 3.1 Idaho General Rate Case - December 2019 Temperature Normalization TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Residential 440 1 (705,312) ID Situs (705,312) Commercial 442 1 (7,205) ID Situs (7,205) Industrial 442 1 2,019,645 ID Situs 2,019,645 Total 1,307,128 1,307,128 3.1.1 Description of Adjustment: This adjustment normalizes revenues in the Test Period by comparing actual sales to temperature normalized sales. Temperature normalization reflects weather or temperature patterns which can be measurably different than normal, defined as the average temperature over a 20-year rolling time period. This revenue adjustment corresponds with temperature adjustments made to system peak, energy, and net power costs. Ro c k y M o u n t a i n P o w e St a t e o f I d a h o 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 (i n 00 0 ' s ) Ad j 3 . 2 A d j 3 . 1 A B C D E F G H I J No r m a l i z i n g T o t a l T o t a l T o t a l T o t a l T o t a l To t a l R e c o n c i l i n g U n a d j u s t e d a n d E C A M T e m p e r a t u r e T y p e 1 T y p e 1 T y p e 2 T y p e 3 A d j u s t e d Re v e n u e 1 Ad j u s t m e n t s R e v e n u e Ad j u s t m e n t s 2 No r m a l i z a t i o n A d j u s t m e n t s A d j u s t e d Ad j u s t m e n t s 3 Ad j u s t m e n t 4 Re v e n u e Re v e n u e Re s i d e n t i a l $ 7 5 , 1 9 4 $ 3 , 6 7 7 $ 7 8 , 8 7 1 ( $ 1 , 5 8 8 ) ( $ 7 0 5 ) ( $ 2 , 2 9 3 ) $ 7 6 , 5 7 7 ( $ 2 0 9 . 2 5 ) $0 $ 7 6 , 3 6 8 Co m m e r c i a l $4 4 , 5 9 5 ( $ 7 0 4 ) $ 4 3 , 8 9 0 ( $ 1 , 1 9 3 ) ($ 7 ) ( $ 1 , 2 0 0 ) $4 2 , 6 9 0 ( $ 9 4 . 2 6 ) $0 $ 4 2 , 5 9 5 In d u s t r i a l & I r r i g a t i o n $6 0 , 0 6 6 $ 6 , 9 6 3 $ 6 7 , 0 2 8 ( $ 1 , 7 1 5 ) $ 2 , 0 2 0 $3 0 5 $6 7 , 3 3 3 ( $ 6 9 . 3 6 ) $0 $ 6 7 , 2 6 4 Pu b l i c S t & H w y $5 2 4 ($ 1 2 ) $5 1 2 ($ 3 ) $0 ($ 3 ) $5 0 9 ( $ 0 . 4 8 ) $0 $5 0 8 Sp e c i a l C o n t r a c t 1 - F i r m $5 , 5 6 5 $ 0 . 0 0 $5 , 5 6 5 ( $ 1 1 0 ) $0 ( $ 1 1 0 ) $5 , 4 5 5 ( $ 5 . 8 9 ) $0 $ 5 , 4 4 9 Sp e c i a l C o n t r a c t 1 - I n t e r r u p t i b l e $8 4 , 4 1 7 ( $ 7 , 3 7 5 ) $ 7 7 , 0 4 2 ( $ 4 , 3 5 3 ) $0 ( $ 4 , 3 5 3 ) $7 2 , 6 8 9 ( $ 2 1 5 . 9 4 ) $0 $ 7 2 , 4 7 3 Sp e c i a l C o n t r a c t 1 - C u r t a i l e d 5 $0 $0 $0 $9 3 8 $0 $9 3 8 $9 3 8 $0 $0 $9 3 8 Sp e c i a l C o n t r a c t 2 $5 , 5 8 4 $ 5 3 7 . 7 5 $6 , 1 2 2 ( $ 2 8 7 ) $0 ( $ 2 8 7 ) $5 , 8 3 5 ( $ 1 3 . 8 1 ) $0 $ 5 , 8 2 1 To t a l I d a h o $2 7 5 , 9 4 3 $ 3 , 0 8 6 $ 2 7 9 , 0 2 9 ( $ 8 , 3 1 1 ) $ 1 , 3 0 7 ( $ 7 , 0 0 4 ) $ 2 7 2 , 0 2 5 ( $ 6 0 9 ) $0 $ 2 7 1 , 4 1 6 So u r c e / F o r m u l a 30 5 T a b l e 3 A+ B Ta b l e 3 T a b l e 3 D + E C+ F Ta b l e 3 T a b l e 3 G + H + I 1. B o o k e d r e v e n u e i n c l u d e s E C A M c h a r g e , B P A C r e d i t a n d T A A . 2. N o r m a l i z a t i o n i n c l u d e s o u t o f p e r i o d a d j u s t m e n t s , D S M , B l u e S k y , i n c o m e t a x d e f e r r a l a d j u s t m e n t s , r e v e n u e a c c o u n t i n g a d j u s t m e n t s , r e v e n u e a d j p r o p e r t y i n s u r a n c e a n d S c h e d u l e 4 0 0 n o r m a l i z a t i o n ( b u y - t h r o u g h o u t , c u r t a i l m e n t i n ) . 3. I n c l u d e s B l o c k i n g a d j u s t m e n t r e f l e c t i n g t h e d i f f e r e n c e s b e t w e e n t h e a c t u a l r e v e n u e s f r o m t h e c u s t o m e r b i l l i n g s y s t e m a n d t h e c a l c u l a t e d r e v e n u e b a s e d o n t h e b i l l i n g d e t e r m i n a n t s d e v e l o p e d b y P r i c i n g ; a n d t h e T A A p r i c e c h a n g e e f f e c t i v e 6 / 1 / 2 0 1 9 . 4. N o P r o f o r m a a d j u s t m e n t . 5. T h e r e v e n u e a s s o c i a t e d w i t h c u r t a i l e d l o a d s ( i n c l u d i n g e c o n o m i c c u r t a i l m e n t a n d i n t e r r u p t i o n ) i s e q u a l t o t h e t o t a l c u r t a i l e d M W h t i m e s t h e i n t e r r u p t i b l e e n e r g y r a t e s . Ad j 3 . 3 Pa g e 3 . 1 . 1 Rocky Mountain Power Page 3.1.2 State of Idaho Historic 12 Months Ended December 2019 (MWhs) A B C Booked Adjustments Normalized Residential 735,158 (5,278)729,881 Commercial 512,559 845 513,404 Industrial 74,213 116,818 191,031 Irrigation 587,315 29,414 616,729 Public St & Hwy 2,702 19 2,721 Special Contract 1 Firm 39,896 0 39,896 Special Contract 1 Interruptible 1,439,704 (138,308)1,301,396 Special Contract 2 93,929 9,904 103,832 Total Idaho 3,485,476 42,444 3,527,919 Source / Formula 305 Report A+B 1.Includes out of period adjustment, temperature adjustment and normalization of special contracts (buy- through out, curtailment in); 2.The curtailed load includes both economic curtailment and interruption MWh. Ro c k y M o u n t a i n P o w e r - S t a t e o f I d a h o Hi s t o r i c 1 2 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Ta b l e 3 Re v e n u e A d j u s t m e n t s Ty p e 2 A d j u s t m e n t s Ty p e 3 P r o f o r m a A d j Ty p e 1 A d j u s t m e n t s To t a l Sc h e d u l e Bo o k e d ¹ Re c o n c i l i n g A d j u s t m e n t Un a d j u s t e d R e v e n u e Re s i d e n t i a l 07 R E S D 0 0 0 1 $5 3 , 9 5 1 , 2 8 7 $4 , 8 0 5 , 1 6 6 $5 8 , 7 5 6 , 4 5 4 $9 8 , 1 4 7 ($ 1 , 5 3 9 , 4 5 1 ) ($ 5 5 2 , 5 0 4 ) ($ 1 , 9 9 3 , 8 0 8 ) $5 6 , 7 6 2 , 6 4 6 ($ 2 0 6 ) ($ 1 4 2 , 1 7 0 ) $5 6 , 6 2 0 , 2 7 1 $0 $5 6 , 6 2 0 , 2 7 1 07 R E S D 0 0 3 6 $1 6 , 9 0 6 , 3 6 7 $1 , 7 6 6 , 1 3 0 $1 8 , 6 7 2 , 4 9 6 $1 3 , 8 3 5 ($ 5 7 2 , 0 8 3 ) ($ 1 5 2 , 8 0 8 ) ($ 7 1 1 , 0 5 6 ) $1 7 , 9 6 1 , 4 4 0 $5 ($ 6 2 , 1 3 9 ) $1 7 , 8 9 9 , 3 0 6 $0 $1 7 , 8 9 9 , 3 0 6 07 N E T M T 1 3 5 $5 5 9 , 0 2 0 $6 6 , 6 7 5 $6 2 5 , 6 9 5 $1 3 6 , 0 6 2 ($ 2 1 , 4 8 5 ) $1 1 4 , 5 7 7 $7 4 0 , 2 7 2 ($ 3 ) ($ 2 , 7 3 5 ) $7 3 7 , 5 3 5 $0 $7 3 7 , 5 3 5 07 R G N S V 0 6 A $2 3 , 8 7 6 $1 , 8 6 7 $2 5 , 7 4 3 ($ 8 9 4 ) ($ 8 9 4 ) $2 4 , 8 4 9 $0 ($ 6 7 ) $2 4 , 7 8 2 $0 $2 4 , 7 8 2 07 R G N S V 2 3 A $9 6 0 , 7 8 7 $8 6 , 7 2 8 $1 , 0 4 7 , 5 1 5 ($ 6 4 8 ) ($ 2 7 , 6 5 7 ) ($ 2 8 , 3 0 5 ) $1 , 0 1 9 , 2 1 0 $3 7 2 ($ 2 , 1 9 9 ) $1 , 0 1 7 , 3 8 3 $0 $1 , 0 1 7 , 3 8 3 07 R N M 2 3 1 3 5 $1 9 , 0 3 6 $2 , 2 9 6 $2 1 , 3 3 2 $1 , 9 4 0 ($ 7 3 7 ) $1 , 2 0 3 $2 2 , 5 3 4 $0 ($ 6 9 ) $2 2 , 4 6 6 $0 $2 2 , 4 6 6 07 O A L T 0 7 A R $3 7 , 7 4 2 $1 , 1 2 1 $3 8 , 8 6 3 $2 1 7 ($ 2 8 2 ) ($ 6 6 ) $3 8 , 7 9 7 $3 ($ 3 7 ) $3 8 , 7 6 3 $0 $3 8 , 7 6 3 07 O A L C O 0 0 7 $3 , 8 0 5 $3 2 $3 , 8 3 7 ($ 2 9 ) ($ 2 9 ) $3 , 8 0 8 ($ 0 ) ($ 4 ) $3 , 8 0 4 $0 $3 , 8 0 4 S u b t o t a l $7 2 , 4 6 1 , 9 2 1 $6 , 7 3 0 , 0 1 5 $7 9 , 1 9 1 , 9 3 6 $2 4 9 , 5 5 2 ($ 2 , 1 6 2 , 6 1 9 ) ($ 7 0 5 , 3 1 2 ) ($ 2 , 6 1 8 , 3 7 9 ) $7 6 , 5 7 3 , 5 5 7 $1 7 3 ($ 2 0 9 , 4 2 0 ) $7 6 , 3 6 4 , 3 1 0 $0 $7 6 , 3 6 4 , 3 1 0 Un b i l l e d $6 0 4 , 0 0 0 ($ 6 0 4 , 0 0 0 ) $0 $0 $0 $0 $0 BP A B a l a n c e A c c t $4 7 3 , 2 0 1 ($ 4 7 3 , 2 0 1 ) $0 $0 $0 $0 $0 Li n e E x t e n s i o n s $3 , 8 2 4 $3 , 8 2 4 $0 $3 , 8 2 4 $3 , 8 2 4 $3 , 8 2 4 IN C O M E T A X D E F E R R A L A D J U S T M E N T S ($ 4 9 , 4 6 2 ) ($ 4 9 , 4 6 2 ) $4 9 , 4 6 2 $4 9 , 4 6 2 $0 $0 $0 DS M $1 , 9 9 5 , 5 6 5 ($ 1 , 9 9 5 , 5 6 5 ) $0 $0 $0 $0 $0 $0 Bl u e S k y $9 , 0 9 2 ($ 9 , 0 9 2 ) $0 $0 $0 $0 $0 $0 RE V E N U E _ A C C O U N T I N G A D J U S T M E N T S ($ 2 7 5 , 6 7 4 ) ($ 2 7 5 , 6 7 4 ) $2 7 5 , 6 7 4 $2 7 5 , 6 7 4 $0 $0 $0 RE V E N U E A D J P R O P E R T Y I N S U R ($ 2 8 , 8 9 7 ) $2 8 , 8 9 7 $0 $0 $0 $0 $0 $0 To t a l R e s i d e n t i a l $7 5 , 1 9 3 , 5 6 9 $3 , 6 7 7 , 0 5 4 $7 8 , 8 7 0 , 6 2 3 $5 7 4 , 6 8 8 ($ 2 , 1 6 2 , 6 1 9 ) ($ 7 0 5 , 3 1 2 ) ($ 2 , 2 9 3 , 2 4 3 ) $7 6 , 5 7 7 , 3 8 1 $1 7 3 ($ 2 0 9 , 4 2 0 ) $7 6 , 3 6 8 , 1 3 3 $0 $7 6 , 3 6 8 , 1 3 3 Co m m e r c i a l 07 G N S V 0 0 0 6 $1 9 , 7 7 7 , 5 1 6 $2 9 6 , 6 0 6 $2 0 , 0 7 4 , 1 2 2 $3 5 , 2 5 7 ($ 7 3 8 , 9 1 5 ) ($ 1 , 7 5 7 ) ($ 7 0 5 , 4 1 5 ) $1 9 , 3 6 8 , 7 0 7 $5 8 ($ 4 4 , 0 7 4 ) $1 9 , 3 2 4 , 6 9 1 $0 $1 9 , 3 2 4 , 6 9 1 07 N M T 0 6 1 3 5 $1 3 6 , 7 7 8 $2 , 0 2 8 $1 3 8 , 8 0 6 ($ 1 , 4 7 3 ) ($ 4 , 8 7 1 ) ($ 6 , 3 4 3 ) $1 3 2 , 4 6 3 ($ 3 ) ($ 3 2 4 ) $1 3 2 , 1 3 7 $0 $1 3 2 , 1 3 7 07 G N S V 0 0 6 A $1 , 7 7 4 , 4 9 1 $2 1 5 , 4 1 4 $1 , 9 8 9 , 9 0 5 ($ 6 , 3 6 1 ) ($ 6 7 , 4 5 2 ) ($ 7 3 , 8 1 3 ) $1 , 9 1 6 , 0 9 2 $2 ($ 4 , 3 8 7 ) $1 , 9 1 1 , 7 0 6 $0 $1 , 9 1 1 , 7 0 6 07 G N S V 0 0 0 9 $2 , 6 0 2 , 1 1 4 $3 8 , 8 7 0 $2 , 6 4 0 , 9 8 4 $1 4 , 0 8 1 ($ 1 1 6 , 6 0 9 ) $2 1 3 ($ 1 0 2 , 3 1 5 ) $2 , 5 3 8 , 6 6 9 ($ 1 ) ($ 5 , 3 2 2 ) $2 , 5 3 3 , 3 4 6 $0 $2 , 5 3 3 , 3 4 6 07 C I S H 0 0 1 9 $4 2 2 , 5 8 6 $6 , 3 2 8 $4 2 8 , 9 1 4 ($ 1 , 0 0 0 ) ($ 1 4 , 6 4 0 ) ($ 2 1 2 ) ($ 1 5 , 8 5 2 ) $4 1 3 , 0 6 2 ($ 4 8 ) ($ 1 , 6 1 4 ) $4 1 1 , 4 0 0 $0 $4 1 1 , 4 0 0 07 G N S V 0 0 2 3 $1 5 , 3 2 7 , 9 1 0 $2 3 1 , 7 7 7 $1 5 , 5 5 9 , 6 8 7 $4 4 , 9 3 1 ($ 4 6 7 , 9 1 9 ) ($ 5 , 4 4 9 ) ($ 4 2 8 , 4 3 8 ) $1 5 , 1 3 1 , 2 4 9 $1 , 0 1 2 ($ 3 3 , 0 9 5 ) $1 5 , 0 9 9 , 1 6 6 $0 $1 5 , 0 9 9 , 1 6 6 07 N M T 2 3 1 3 5 $9 3 , 1 5 8 $2 , 0 5 6 $9 5 , 2 1 4 $1 7 , 4 5 5 ($ 3 , 5 4 6 ) $1 3 , 9 0 9 $1 0 9 , 1 2 3 ($ 0 ) ($ 2 2 4 ) $1 0 8 , 8 9 9 $0 $1 0 8 , 8 9 9 07 G N S V 0 2 3 F $1 , 6 8 3 $2 7 $1 , 7 1 0 $5 1 ($ 1 9 ) $3 2 $1 , 7 4 2 ($ 0 ) ($ 1 ) $1 , 7 4 1 $0 $1 , 7 4 1 07 G N S V 0 2 3 A $2 , 4 1 5 , 0 4 6 $2 6 5 , 5 2 7 $2 , 6 8 0 , 5 7 3 $6 , 2 1 8 ($ 8 1 , 2 3 0 ) ($ 7 5 , 0 1 2 ) $2 , 6 0 5 , 5 6 1 ($ 3 7 0 ) ($ 5 , 7 5 7 ) $2 , 5 9 9 , 4 3 3 $0 $2 , 5 9 9 , 4 3 3 07 G N S V 0 0 3 5 $2 1 , 7 3 9 $3 3 2 $2 2 , 0 7 1 $4 4 6 ($ 8 4 8 ) ($ 4 0 2 ) $2 1 , 6 6 9 $0 ($ 1 4 ) $2 1 , 6 5 5 $0 $2 1 , 6 5 5 07 O A L T 0 0 7 N $9 5 , 4 9 5 $1 , 4 7 4 $9 6 , 9 6 9 $2 7 ($ 7 3 6 ) ($ 7 0 9 ) $9 6 , 2 6 0 ($ 0 ) ($ 8 9 ) $9 6 , 1 7 1 $0 $9 6 , 1 7 1 07 O A L T 0 7 A N $3 , 7 8 1 $1 4 1 $3 , 9 2 2 $2 7 ($ 2 9 ) ($ 2 ) $3 , 9 1 9 $1 ($ 4 ) $3 , 9 1 6 $0 $3 , 9 1 6 S u b t o t a l $4 2 , 6 7 2 , 2 9 8 $1 , 0 6 0 , 5 7 9 $4 3 , 7 3 2 , 8 7 7 $1 0 9 , 6 5 9 ($ 1 , 4 9 6 , 8 1 5 ) ($ 7 , 2 0 5 ) ($ 1 , 3 9 4 , 3 6 1 ) $4 2 , 3 3 8 , 5 1 6 $6 5 0 ($ 9 4 , 9 0 6 ) $4 2 , 2 4 4 , 2 6 1 $0 $4 2 , 2 4 4 , 2 6 1 Un b i l l e d $6 4 2 , 0 0 0 ($ 6 4 2 , 0 0 0 ) $0 $0 $0 $0 $0 BP A B a l a n c e A c c t $3 6 , 1 5 7 ($ 3 6 , 1 5 7 ) $0 $0 $0 $0 $0 Li n e E x t e n s i o n s $3 5 1 , 1 3 5 $3 5 1 , 1 3 5 $0 $3 5 1 , 1 3 5 $3 5 1 , 1 3 5 $3 5 1 , 1 3 5 IN C O M E T A X D E F E R R A L A D J U S T M E N T S ($ 3 5 , 5 1 0 ) ($ 3 5 , 5 1 0 ) $3 5 , 5 1 0 $3 5 , 5 1 0 $0 $0 $0 DS M $1 , 1 0 3 , 7 8 6 ($ 1 , 1 0 3 , 7 8 6 ) $0 $0 $0 $0 $0 Bl u e S k y $8 9 1 ($ 8 9 1 ) $0 $0 $0 $0 $0 RE V E N U E _ A C C O U N T I N G A D J U S T M E N T S ($ 1 5 8 , 3 9 1 ) ($ 1 5 8 , 3 9 1 ) $1 5 8 , 3 9 1 $1 5 8 , 3 9 1 $0 $0 $0 RE V E N U E A D J P R O P E R T Y I N S U R ($ 1 7 , 8 4 1 ) $1 7 , 8 4 1 $0 $0 $0 $0 $0 $0 To t a l C o m m e r c i a l $4 4 , 5 9 4 , 5 2 6 ($ 7 0 4 , 4 1 5 ) $4 3 , 8 9 0 , 1 1 1 $3 0 3 , 5 6 0 ($ 1 , 4 9 6 , 8 1 5 ) ($ 7 , 2 0 5 ) ($ 1 , 2 0 0 , 4 6 0 ) $4 2 , 6 8 9 , 6 5 1 $6 5 0 ($ 9 4 , 9 0 6 ) $4 2 , 5 9 5 , 3 9 6 $0 $4 2 , 5 9 5 , 3 9 6 In d u s t r i a l 07 G N S V 0 0 0 6 $6 , 0 9 0 , 3 0 5 $3 5 0 , 3 5 2 $6 , 4 4 0 , 6 5 7 $8 7 , 2 9 0 ($ 2 5 7 , 6 3 7 ) ($ 1 7 0 , 3 4 7 ) $6 , 2 7 0 , 3 1 0 ($ 2 ) ($ 1 6 , 2 8 3 ) $6 , 2 5 4 , 0 2 6 $0 $6 , 2 5 4 , 0 2 6 07 G N S V 0 0 6 A $2 3 4 , 2 0 6 $3 8 , 1 9 7 $2 7 2 , 4 0 3 ($ 8 , 3 6 1 ) ($ 8 , 9 3 9 ) ($ 1 7 , 3 0 0 ) $2 5 5 , 1 0 3 ($ 4 ) ($ 5 9 8 ) $2 5 4 , 5 0 1 $0 $2 5 4 , 5 0 1 07 G N S V 0 0 0 9 $4 , 5 8 0 , 0 1 3 $2 6 6 , 1 4 1 $4 , 8 4 6 , 1 5 4 $1 1 7 , 7 7 1 ($ 2 0 0 , 7 3 9 ) ($ 8 2 , 9 6 8 ) $4 , 7 6 3 , 1 8 6 $1 , 6 1 6 ($ 9 , 9 6 6 ) $4 , 7 5 4 , 8 3 6 $0 $4 , 7 5 4 , 8 3 6 07 C I S H 0 0 1 9 $1 , 6 9 3 $9 7 $1 , 7 9 0 ($ 5 2 ) ($ 5 2 ) $1 , 7 3 8 ($ 0 ) ($ 6 ) $1 , 7 3 2 $0 $1 , 7 3 2 07 G N S V 0 0 2 3 $1 , 4 7 1 , 4 9 1 $8 4 , 4 7 0 $1 , 5 5 5 , 9 6 1 $2 , 8 7 9 ($ 4 7 , 0 5 7 ) ($ 4 4 , 1 7 8 ) $1 , 5 1 1 , 7 8 3 $1 ($ 3 , 2 3 1 ) $1 , 5 0 8 , 5 5 3 $0 $1 , 5 0 8 , 5 5 3 07 G N S V 0 2 3 S $6 0 7 $3 5 $6 4 2 ($ 1 4 ) ($ 1 4 ) $6 2 8 $1 ($ 1 ) $6 2 8 $0 $6 2 8 07 G N S V 0 2 3 A $1 9 3 , 8 9 7 $2 8 , 8 5 3 $2 2 2 , 7 5 0 $1 , 7 2 9 ($ 6 , 2 3 9 ) ($ 4 , 5 1 0 ) $2 1 8 , 2 3 9 ($ 0 ) ($ 4 4 5 ) $2 1 7 , 7 9 4 $0 $2 1 7 , 7 9 4 07 G N S V 0 0 3 5 $0 $0 $0 $0 $0 $0 $0 $0 $0 07 O A L T 0 0 7 N $4 , 9 1 1 $2 8 8 $5 , 1 9 9 ($ 3 8 ) ($ 3 8 ) $5 , 1 6 1 ($ 0 ) ($ 5 ) $5 , 1 5 6 $0 $5 , 1 5 6 07 O A L T 0 7 A N $2 1 7 $1 7 $2 3 4 ($ 1 ) ($ 1 ) $2 3 2 ($ 0 ) ($ 0 ) $2 3 2 $0 $2 3 2 S u b t o t a l $1 2 , 5 7 7 , 3 4 0 $7 6 8 , 4 4 9 $1 3 , 3 4 5 , 7 8 9 $2 0 1 , 3 0 9 ($ 5 2 0 , 7 1 6 ) $0 ($ 3 1 9 , 4 0 7 ) $1 3 , 0 2 6 , 3 8 2 $1 , 6 1 0 ($ 3 0 , 5 3 4 ) $1 2 , 9 9 7 , 4 5 8 $0 $1 2 , 9 9 7 , 4 5 8 Un b i l l e d ($ 6 , 1 1 2 , 0 0 0 ) $6 , 1 1 2 , 0 0 0 $0 $0 $0 $0 $0 BP A B a l a n c e A c c t $3 , 6 3 2 ($ 3 , 6 3 2 ) $0 $0 $0 $0 $0 Li n e E x t e n s i o n s $4 , 2 3 7 $4 , 2 3 7 $0 $4 , 2 3 7 $4 , 2 3 7 $4 , 2 3 7 Ro c k y M o u n t a i n P o w e r - S t a t e o f I d a h o Hi s t o r i c 1 2 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Ta b l e 3 Re v e n u e A d j u s t m e n t s Ty p e 2 A d j u s t m e n t s Ty p e 3 P r o f o r m a A d j Ty p e 1 A d j u s t m e n t s To t a l Sc h e d u l e Bo o k e d ¹ Re c o n c i l i n g A d j u s t m e n t Un a d j u s t e d R e v e n u e IN C O M E T A X D E F E R R A L A D J U S T M E N T S ($ 1 2 7 , 5 6 8 ) ($ 1 2 7 , 5 6 8 ) $1 2 7 , 5 6 8 $1 2 7 , 5 6 8 $0 $0 $0 DS M $5 5 9 , 6 8 4 ($ 5 5 9 , 6 8 4 ) $0 $0 $0 $0 $0 Bl u e S k y $4 ($ 4 ) $0 $0 $0 $0 $0 RE V E N U E _ A C C O U N T I N G A D J U S T M E N T S $1 2 , 7 0 0 $1 2 , 7 0 0 ($ 1 2 , 7 0 0 ) ($ 1 2 , 7 0 0 ) $0 $0 $0 RE V E N U E A D J P R O P E R T Y I N S U R ($ 4 5 , 4 4 5 ) $4 5 , 4 4 5 $0 $0 $0 $0 $0 To t a l I n d u s t r i a l $6 , 8 7 2 , 5 8 5 $6 , 3 6 2 , 5 7 4 $1 3 , 2 3 5 , 1 5 8 $3 1 6 , 1 7 7 ($ 5 2 0 , 7 1 6 ) $0 ($ 2 0 4 , 5 4 0 ) $1 3 , 0 3 0 , 6 1 8 $1 , 6 1 0 ($ 3 0 , 5 3 4 ) $1 3 , 0 0 1 , 6 9 4 $0 $1 3 , 0 0 1 , 6 9 4 Sp e c i a l C o n t r a c t s 07 S P C L 0 0 0 1 F i r m $5 , 5 6 4 , 8 3 2 $1 $5 , 5 6 4 , 8 3 3 $0 ($ 1 0 9 , 7 9 0 ) ($ 1 0 9 , 7 9 0 ) $5 , 4 5 5 , 0 4 3 $0 ($ 5 , 8 9 4 ) $5 , 4 4 9 , 1 4 9 $0 $5 , 4 4 9 , 1 4 9 07 S P C L 0 0 0 1 I n t e r r u p t i b l e $8 4 , 4 1 6 , 7 5 9 ($ 7 , 3 7 5 , 1 9 0 ) $7 7 , 0 4 1 , 5 7 0 ($ 7 7 1 , 4 7 0 ) ($ 3 , 5 8 1 , 3 2 2 ) ($ 4 , 3 5 2 , 7 9 2 ) $7 2 , 6 8 8 , 7 7 8 $0 ($ 2 1 5 , 9 4 2 ) $7 2 , 4 7 2 , 8 3 6 $0 $7 2 , 4 7 2 , 8 3 6 $0 $9 3 8 , 1 9 1 Su b t o t a l 0 7 S P C L 0 0 1 $8 9 , 9 8 1 , 5 9 2 ($ 7 , 3 7 5 , 1 8 9 ) $8 2 , 6 0 6 , 4 0 3 $1 6 6 , 7 2 1 ($ 3 , 6 9 1 , 1 1 2 ) $0 ($ 3 , 5 2 4 , 3 9 1 ) $7 9 , 0 8 2 , 0 1 1 $0 ($ 2 2 1 , 8 3 5 ) $7 8 , 8 6 0 , 1 7 6 $0 $7 8 , 8 6 0 , 1 7 6 07 S P C L 0 0 0 2 $5 , 5 8 4 , 2 7 8 $5 3 7 , 7 4 8 $6 , 1 2 2 , 0 2 6 ($ 1 ) ($ 2 8 7 , 4 7 1 ) ($ 2 8 7 , 4 7 2 ) $5 , 8 3 4 , 5 5 5 $0 ($ 1 3 , 8 1 5 ) $5 , 8 2 0 , 7 4 0 $0 $5 , 8 2 0 , 7 4 0 To t a l C o n t r a c t s $9 5 , 5 6 5 , 8 7 0 ($ 6 , 8 3 7 , 4 4 1 ) $8 8 , 7 2 8 , 4 2 9 $1 6 6 , 7 2 0 ($ 3 , 9 7 8 , 5 8 3 ) $0 ($ 3 , 8 1 1 , 8 6 3 ) $8 4 , 9 1 6 , 5 6 6 $0 ($ 2 3 5 , 6 5 0 ) $8 4 , 6 8 0 , 9 1 6 $0 $8 4 , 6 8 0 , 9 1 6 Ir r i g a t i o n 07 A P S A 0 1 0 L $2 7 , 7 0 6 , 9 5 6 $2 , 8 4 5 , 9 5 5 $3 0 , 5 5 2 , 9 1 1 $7 9 , 6 5 9 ($ 1 , 0 4 9 , 1 2 5 ) $1 , 1 0 3 , 7 4 9 $1 3 4 , 2 8 3 $3 0 , 6 8 7 , 1 9 4 $5 3 , 1 1 0 ($ 2 2 , 6 3 5 ) $3 0 , 7 1 7 , 6 6 9 $0 $3 0 , 7 1 7 , 6 6 9 07 A P S A 0 1 0 S $5 5 9 , 9 8 8 $4 8 , 2 7 8 $6 0 8 , 2 6 6 $8 1 8 ($ 1 7 , 7 8 9 ) $2 2 , 3 0 8 $5 , 3 3 7 $6 1 3 , 6 0 2 ($ 1 , 8 9 4 ) ($ 3 7 4 ) $6 1 1 , 3 3 4 $0 $6 1 1 , 3 3 4 07 A P S A L 1 0 X $2 0 , 1 0 7 , 3 9 1 $8 , 7 2 7 $2 0 , 1 1 6 , 1 1 8 $9 , 6 3 3 ($ 6 7 9 , 4 0 8 ) $8 0 1 , 0 0 9 $1 3 1 , 2 3 4 $2 0 , 2 4 7 , 3 5 2 ($ 4 9 , 4 5 0 ) ($ 1 4 , 9 8 3 ) $2 0 , 1 8 2 , 9 2 0 $0 $2 0 , 1 8 2 , 9 2 0 07 A P S A S 1 0 X $8 0 4 , 8 6 0 $3 5 0 $8 0 5 , 2 1 0 ($ 1 , 8 5 0 ) ($ 2 2 , 4 9 8 ) $3 2 , 0 6 3 $7 , 7 1 4 $8 1 2 , 9 2 4 ($ 5 , 9 6 7 ) ($ 4 6 1 ) $8 0 6 , 4 9 6 $0 $8 0 6 , 4 9 6 07 A P S N 0 1 0 L $5 5 9 , 6 0 5 $2 4 , 1 9 2 $5 8 3 , 7 9 8 ($ 2 , 7 0 2 ) ($ 2 0 , 2 6 5 ) $2 2 , 2 9 3 ($ 6 7 4 ) $5 8 3 , 1 2 3 ($ 2 1 ) ($ 4 9 0 ) $5 8 2 , 6 1 3 $0 $5 8 2 , 6 1 3 07 A P S N 0 1 0 S $2 , 4 6 1 $1 5 0 $2 , 6 1 1 ($ 5 5 ) $9 8 $4 3 $2 , 6 5 4 ($ 2 9 ) ($ 2 ) $2 , 6 2 3 $0 $2 , 6 2 3 07 A P S N S 1 0 X $2 7 , 3 8 6 $1 2 $2 7 , 3 9 8 $5 4 ($ 7 0 1 ) $1 , 0 9 1 $4 4 4 $2 7 , 8 4 3 ($ 2 5 1 ) ($ 2 0 ) $2 7 , 5 7 1 $0 $2 7 , 5 7 1 07 A P S V 0 0 6 A $2 2 , 9 8 3 $2 , 1 1 1 $2 5 , 0 9 5 ($ 7 9 0 ) ($ 7 9 0 ) $2 4 , 3 0 5 ($ 0 ) ($ 0 ) $2 4 , 3 0 4 $0 $2 4 , 3 0 4 07 A P S V 0 2 3 A $2 7 , 4 9 8 $2 , 7 0 0 $3 0 , 1 9 9 $3 7 1 ($ 9 8 9 ) ($ 6 1 8 ) $2 9 , 5 8 1 $1 ($ 2 5 ) $2 9 , 5 5 7 $0 $2 9 , 5 5 7 07 A P S V C N L L $9 2 5 , 8 9 9 $1 0 0 , 7 7 3 $1 , 0 2 6 , 6 7 2 ($ 2 , 1 2 2 ) ($ 3 8 , 0 7 8 ) $3 6 , 8 8 5 ($ 3 , 3 1 4 ) $1 , 0 2 3 , 3 5 8 $5 , 0 9 5 ($ 1 , 9 8 0 ) $1 , 0 2 6 , 4 7 3 $0 $1 , 0 2 6 , 4 7 3 07 A P S V C N L S $3 , 7 3 2 $1 8 2 $3 , 9 1 4 ($ 1 ) ($ 7 0 ) $1 4 9 $7 8 $3 , 9 9 2 ($ 5 5 ) ($ 2 ) $3 , 9 3 6 $0 $3 , 9 3 6 S u b t o t a l $5 0 , 7 4 8 , 7 6 1 $3 , 0 3 3 , 4 3 0 $5 3 , 7 8 2 , 1 9 0 $8 3 , 8 6 0 ($ 1 , 8 2 9 , 7 6 7 ) $2 , 0 1 9 , 6 4 5 $2 7 3 , 7 3 8 $5 4 , 0 5 5 , 9 2 8 $5 3 8 ($ 4 0 , 9 7 1 ) $5 4 , 0 1 5 , 4 9 5 $0 $5 4 , 0 1 5 , 4 9 5 Un b i l l e d $2 2 , 0 0 0 ($ 2 2 , 0 0 0 ) $0 $0 $0 $0 $0 BP A B a l a n c e A c c t $2 5 , 4 6 4 ($ 2 5 , 4 6 4 ) $0 $0 $0 $0 $0 BP A A D J U S T F E E $1 , 0 8 9 , 6 7 6 ($ 1 , 0 8 9 , 6 7 6 ) $0 $0 $0 $0 $0 Li n e E x t e n s i o n s $2 4 6 , 5 8 2 $2 4 6 , 5 8 2 $0 $2 4 6 , 5 8 2 $2 4 6 , 5 8 2 $2 4 6 , 5 8 2 IN C O M E T A X D E F E R R A L A D J U S T M E N T S ($ 3 9 , 4 6 6 ) ($ 3 9 , 4 6 6 ) $3 9 , 4 6 6 $3 9 , 4 6 6 $0 $0 $0 DS M $1 , 3 1 7 , 3 4 4 ($ 1 , 3 1 7 , 3 4 4 ) $0 $0 $0 $0 $0 Bl u e S k y $1 9 ($ 1 9 ) $0 $0 $0 $0 $0 RE V E N U E _ A C C O U N T I N G A D J U S T M E N T S ($ 1 9 6 , 1 0 1 ) ($ 1 9 6 , 1 0 1 ) $1 9 6 , 1 0 1 $1 9 6 , 1 0 1 $0 $0 $0 RE V E N U E A D J P R O P E R T Y I N S U R ($ 2 1 , 3 6 2 ) $2 1 , 3 6 2 $0 $0 $0 $0 $0 To t a l I r r i g a t i o n $5 3 , 1 9 2 , 9 1 8 $6 0 0 , 2 8 8 $5 3 , 7 9 3 , 2 0 6 $3 1 9 , 4 2 7 ($ 1 , 8 2 9 , 7 6 7 ) $2 , 0 1 9 , 6 4 5 $5 0 9 , 3 0 4 $5 4 , 3 0 2 , 5 1 0 $5 3 8 ($ 4 0 , 9 7 1 ) $5 4 , 2 6 2 , 0 7 7 $0 $5 4 , 2 6 2 , 0 7 7 Pu b l i c S t r e e t & H i g h w a y L i g h t i n g Sc h e d u l e 1 1 $7 1 , 9 4 1 $2 8 2 $7 2 , 2 2 3 $5 2 ($ 4 5 3 ) ($ 4 0 2 ) $7 1 , 8 2 2 $1 2 3 ($ 7 0 ) $7 1 , 8 7 5 $0 $7 1 , 8 7 5 Sc h e d u l e 1 2 E E n e r g y O n l y $4 7 , 2 4 2 $1 8 3 $4 7 , 4 2 5 $3 4 9 ($ 1 , 3 3 1 ) ($ 9 8 2 ) $4 6 , 4 4 3 ($ 1 7 ) ($ 6 3 ) $4 6 , 3 6 3 $0 $4 6 , 3 6 3 Sc h e d u l e 1 2 F F u l l M a i n t $3 4 8 , 2 1 5 $1 , 3 6 0 $3 4 9 , 5 7 5 $1 , 4 6 3 ($ 5 , 2 4 8 ) ($ 3 , 7 8 4 ) $3 4 5 , 7 9 1 ($ 1 5 8 ) ($ 2 3 6 ) $3 4 5 , 3 9 7 $0 $3 4 5 , 3 9 7 Sc h e d u l e 1 2 P P a r t i a l M a i n t $2 7 , 8 9 1 $1 0 8 $2 7 , 9 9 9 ($ 5 7 7 ) ($ 5 7 7 ) $2 7 , 4 2 2 ($ 4 ) ($ 2 8 ) $2 7 , 3 8 9 $0 $2 7 , 3 8 9 Sc h e d u l e 2 3 S T r a f f i c L i g h t s $1 7 , 4 0 1 $6 7 $1 7 , 4 6 8 $1 2 0 ($ 4 4 0 ) ($ 3 2 0 ) $1 7 , 1 4 8 ($ 1 ) ($ 3 0 ) $1 7 , 1 1 7 $0 $1 7 , 1 1 7 S u b t o t a l $5 1 2 , 6 8 9 $2 , 0 0 0 $5 1 4 , 6 8 9 $1 , 9 8 4 ($ 8 , 0 4 9 ) $0 ($ 6 , 0 6 5 ) $5 0 8 , 6 2 4 ($ 5 7 ) ($ 4 2 7 ) $5 0 8 , 1 4 1 $0 $5 0 8 , 1 4 1 Un b i l l e d $2 , 0 0 0 ($ 2 , 0 0 0 ) $0 $0 $0 $0 $0 IN C O M E T A X D E F E R R A L A D J U S T M E N T S ($ 1 8 3 ) ($ 1 8 3 ) $1 8 3 $1 8 3 $0 $0 $0 DS M $1 2 , 4 8 2 ($ 1 2 , 4 8 2 ) $0 $0 $0 $0 $0 $0 RE V E N U E _ A C C O U N T I N G A D J U S T M E N T S ($ 2 , 9 7 3 ) ($ 2 , 9 7 3 ) $2 , 9 7 3 $2 , 9 7 3 $0 $0 $0 To t a l P S H L $5 2 4 , 0 1 5 ($ 1 2 , 4 8 2 ) $5 1 1 , 5 3 3 $5 , 1 4 0 ($ 8 , 0 4 9 ) $0 ($ 2 , 9 0 9 ) $5 0 8 , 6 2 4 ($ 5 7 ) ($ 4 2 7 ) $5 0 8 , 1 4 1 $0 $5 0 8 , 1 4 1 To t a l S t a t e o f I d a h o $2 7 5 , 9 4 3 , 4 8 1 $3 , 0 8 5 , 5 7 9 $2 7 9 , 0 2 9 , 0 6 0 $1 , 6 8 5 , 7 1 2 ($ 9 , 9 9 6 , 5 4 8 ) $1 , 3 0 7 , 1 2 8 ($ 7 , 0 0 3 , 7 0 9 ) $2 7 2 , 0 2 5 , 3 5 1 $2 , 9 1 4 ($ 6 1 1 , 9 0 7 ) $2 7 1 , 4 1 6 , 3 5 8 $0 $2 7 1 , 4 1 6 , 3 5 8 Re f 3 . 1 . 1 Re f 3 . 1 . 1 Re f 3 . 1 . 1 Re f 3 . 1 . 1 Re f 3 . 1 . 1 Re f 3 . 1 . 1 Re f 3 . 1 . 1 Re f 3 . 1 . 1 Re f 3 . 1 . 1 Re f 3 . 1 . 1 1. B o o k e d r e v e n u e i n c l u d e s E C A M c h a r g e , B P A C r e d i t a n d T A A . 2. N o r m a l i z a t i o n i n c l u d e s o u t o f p e r i o d a d j u s t m e n t s , D S M , B l u e S k y , i n c o m e t a x d e f e r r a l a d j u s t m e n t s , r e v e n u e a c c o u n t i n g a d j u s t m e n t s , r e v e n u e a d j p r o p e r t y i n s u r a n c e an d S c h e d u l e 4 0 0 n o r m a l i z a t i o n ( b u y - t h r o u g h o u t , c u r t a i l m e n t i n ) . 3. B l o c k i n g a d j u s t m e n t r e f l e c t s t h e d i f f e r e n c e s b e t w e e n t h e a c t u a l r e v e n u e s f r o m t h e c u s t o m e r b i l l i n g s y s t e m a n d t h e c a l c u l a t e d r e v e n u e b a s e d o n t h e b i l l i n g d e t e r m i n a n t s d e v e l o p e d b y P r i c i n g ; 4. T A A P r i c e c h a n g e e f f e c t i v e 6 / 1 / 2 0 1 9 . 5. N o P r o f o r m a a d j u s t m e n t . 6. T h e r e v e n u e a s s o c i a t e d w i t h c u r t a i l e d l o a d s ( i n c l u d i n g e c o n o m i c c u r t a i l m e n t a n d i n t e r r u p t i o n M W h ) i s e q u a l t o t h e t o t a l c u r t a i l e d M W h t i m e s t h e i n t e r r u p t i b l e r a t e s . Rocky Mountain Powe PAGE 3.2 Idaho General Rate Case - December 2019 Revenue Normalization TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Residential 440 1 (1,587,931) ID Situs (1,587,931) Commercial 442 1 (1,193,254) ID Situs (1,193,254) Industrial 442 1 (1,714,880) ID Situs (1,714,880) Public St & Hwy 444 1 (2,909) ID Situs (2,909) Special Contract 1 - Firm 442 1 (109,790) ID Situs (109,790) Special Contract 1 - Interruptible 442 1 (4,352,792) ID Situs (4,352,792) Special Contract 1 - Curtailed 442 1 938,191 ID Situs 938,191 Special Contract 2 442 1 (287,472) ID Situs (287,472) Total (8,310,837) (8,310,837) 3.1.1 Description of Adjustment: Included in actual revenue are a number of items that should not be reflected in regulatory results. These items include the ECAM, normalization of special contracts, revenue accounting adjustments, and out of period adjustments. This adjustment normalizes revenues by removing the effect of these items. Rocky Mountain Powe PAGE 3.3 Idaho General Rate Case - December 2019 Effective Price Change TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Residential 440 2 (209,248) ID Situs (209,248) Commercial 442 2 (94,255) ID Situs (94,255) Industrial 442 2 (69,357) ID Situs (69,357) Public St & Hwy 444 2 (483) ID Situs (483) Special Contract 1 - Firm 442 2 (5,894) ID Situs (5,894) Special Contract 1 - Interruptible 442 2 (215,942) ID Situs (215,942) Special Contract 1 - Curtailed 442 2 - ID Situs - Special Contract 2 442 2 (13,815) ID Situs (13,815) Total (608,993) (608,993) 3.1.1 Description of Adjustment: This adjustment annualizes for the price changes due to the Federal Tax & Jobs Act Adjustment effective June 1, 2019, and includes blocking adjustments. Rocky Mountain Powe PAGE 3.4 Idaho General Rate Case - December 2019 REC Revenues TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Add December 2019 REC Revenues Reallocated According to RPS Eligibility OR/CA/WA RPS Eligible: Reallocation of Dec 2019 Rev. for Non-RPS States 456 1 357,548 SG 5.9111% 21,135 3.4.2 Adjustment for CA RPS Banking 456 1 (14,520) C Situs - 3.4.2 Adjustment for OR RPS Banking 456 1 (265,603) OR Situs - 3.4.2 Adjustment for WA RPS Banking 456 1 (77,425) WA Situs - 3.4.2 - 21,135 OR/CA RPS Eligible Reallocation of Dec 2019 Rev. for Non-RPS States 456 1 1,514,702 SG 5.9111% 89,536 3.4.2 Adjustment for CA RPS Banking 456 1 (78,512) C Situs - 3.4.2 Adjustment for OR RPS Banking 456 1 (1,436,190) OR Situs - 3.4.2 - 89,536 CA RPS Eligible Reallocation of Dec 2019 Rev. for Non-RPS States 456 1 3,681 SG 5.9111%218 3.4.2 Adjustment for CA RPS Banking 456 1 (3,681) C Situs - 3.4.2 Adjustment for OR RPS - Ineligible Wind 456 1 (67,344) OR Situs - 3.4.2 Adjustment for OR RPS - Ineligible Wind 456 1 67,344 OTHER 0.0000%- 3.4.2 - 218 Remove December 2019 REC Deferrals 456 1 1,132,426 SG 5.9111% 66,939 3.4.1 Remove Kennecott Contract 456 1 (400,000) SG 5.9111% (23,644) 3.4.1 Description of Adjustment: Renewable energy credits (RECs) represent the environmental attributes of power produced from renewable energy facilities. RECs can be detached and sold separately from the electricity commodity. RECs may also be applied to meet renewable portfolio standards (RPS) in various states. Currently, California (CA), Oregon (OR), and Washington (WA) have renewable portfolio standards. As such, the Company does not sell RECs that are eligible for CA, OR, or WA RPS compliance. Instead, the Company uses these RECs to comply with current year or future year RPS requirements. This adjustment restates REC revenues in the 12 months ended December 2019. Actual REC revenues are accounted for in the Company's ECAM filings as ordered by the Idaho Commission in Order No. 32196, Case No. PAC-E-10-07. REC deferrals are also removed consistent with adjustment 5.1, which removes NPC deferrals included in unadjusted results. This adjustment also reflects the removal of actual REC revenue for 12 months ended December 2019 and the 2019 Kennecott contract. Page 3.4.1 Rocky Mountain Power Idaho General Rate Case - December 2019 REC Revenue Actuals as Booked Posting Date Fin Accrual Fin Reversal Back Office Actual SAP Total Kennecott Removal SAP Total w/o Kennecott FERC Acct (Ref B1)4562700 4562700 4562700 4562700 SAP Acct 301944 301944 301945 301945 January-19 (109) 32,948 (192,815) (159,976) (159,976) February-19 (919,873) 109 - (919,764) (919,764) March-19 (278,133) 919,873 (1,078,766) (437,026) (437,026) April-19 (296,559) 278,133 (277,994) (296,419) (296,419) May-19 (262,337) 296,559 (296,200) (261,978) 50,000 (211,978) June-19 (323,878) 262,337 (261,134) (322,675) 50,000 (272,675) July-19 (50,617) 323,878 (323,300) (50,039) 50,000 (39) August-19 (50,623) 50,617 (50,000) (50,007) 50,000 (7) September-19 (404,074) 50,623 (50,000) (403,451) 50,000 (353,451) October-19 (971,769) 404,074 (147,000) (714,695) 50,000 (664,695) November-19 (847,638) 971,769 (971,010) (846,878) 50,000 (796,878) December-19 (870,212) 847,638 (760,214) (782,789) 50,000 (732,789) 12 ME December 2019 Total (5,275,823) 4,438,559 (4,408,432) (5,245,697) 400,000 (4,845,697) Ref. 3.4.2 REC Deferrals Included in Unadjusted Results: 4562700 1,132,426 Ref. 3.4 4562700 FERC Account Amount Yr. Ended December 2019 Situs Allocation: FERC Account Amount Yr. Ended December 2019 (400,000) Ref. 3.4 Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 RE C R e v e n u e Ad j u s t m e n t t o R e a l l o c a t e D e c e m b e r 2 0 1 9 R e v e n u e De c e m b e r 2 0 1 9 - A c t u a l R E C R e v e n u e s C A / O R / W A R P S E l i g i b l e R e s o u r c e s 65 1 , 5 8 0 $ De c e m b e r 2 0 1 9 - A c t u a l R E C C A / O R R P S E l i g i b l e R e s o u r c e s 3, 9 4 1 , 9 3 3 $ De c e m b e r 2 0 1 9 - A c t u a l R E C R e v e n u e s C A R P S E l i g i b l e R e s o u r c e s 25 2 , 1 8 4 $ To t a l D e c e m b e r 2 0 1 9 A c t u a l R E C R e v e n u e 4, 8 4 5 , 6 9 7 $ Re f . 3 . 4 . 1 Re a l l o c a t e D e c e m b e r 2 0 1 9 R E C R e v e n u e f o r R e n e w a b l e P o r t f o l i o S t a n d a r d s Ty p e Fa c t o r To t a l Ca l i f o r n i a Or e g o n Wa s h i n g t o n Wy o m i n g Ut a h Id a h o FE R C Ot h e r SG F a c t o r A m o u n t s SG 10 0 . 0 0 0 % 1. 4 3 9 % 26 . 3 2 0 % 7. 6 7 2 % 15 . 1 8 8 % 43 . 4 3 3 % 5. 9 1 1 % 0. 0 3 6 % Ac t u a l D e c e m b e r 2 0 1 9 R E C R e v - E l i g i b l e f o r C A / O R / W A R P S 1 SG 65 1 , 5 8 0 9, 3 7 5 17 1 , 4 9 6 49 , 9 9 2 98 , 9 6 3 28 3 , 0 0 3 38 , 5 1 6 23 4 R e f 3 . 4 Ad j u s t m e n t f o r R P S / C o m m i s s i o n o r d e r 1 SG 35 7 , 5 4 8 5, 1 4 5 94 , 1 0 7 27 , 4 3 3 54 , 3 0 5 15 5 , 2 9 5 21 , 1 3 5 12 8 Ad j u s t m e n t f o r R P S / C o m m i s s i o n o r d e r 1 Si t u s (3 5 7 , 5 4 8 ) (1 4 , 5 2 0 ) (2 6 5 , 6 0 3 ) (7 7 , 4 2 5 ) R e f . 3 . 4 R e f . 3 . 4 R e f . 3 . 4 Ac t u a l D e c e m b e r 2 0 1 9 R E C R e v e n u e s - R e a l l o c a t e d t o t a l s 65 1 , 5 8 0 - - - 15 3 , 2 6 8 43 8 , 29 8 59 , 6 5 1 36 2 Ac t u a l D e c e m b e r 2 0 1 9 R E C R e v - E l i g i b l e f o r C A / O R R P S 1 SG 3, 9 4 1 , 9 3 3 56 , 7 1 8 1, 0 3 7 , 5 2 0 30 2 , 44 3 59 8 , 7 0 8 1, 71 2 , 1 1 5 23 3 , 0 1 3 1, 4 1 6 R e f 3 . 4 Ad j u s t m e n t f o r R P S / C o m m i s s i o n o r d e r 1 SG 1, 5 1 4 , 7 0 2 21 , 7 9 4 39 8 , 6 7 1 11 6 , 2 1 5 23 0 , 0 5 6 65 7 , 88 7 89 , 5 3 6 54 4 Ad j u s t m e n t f o r R P S / C o m m i s s i o n o r d e r 1 Si t u s (1 , 5 1 4 , 7 0 2 ) (7 8 , 5 1 2 ) (1 , 4 3 6 , 1 9 0 ) R e f . 3 . 4 R e f . 3 . 4 Ac t u a l D e c e m b e r 2 0 1 9 R E C R e v e n u e s - R e a l l o c a t e d t o t a l s 3, 9 4 1 , 9 3 3 - - 41 8 , 6 5 8 82 8 , 7 6 4 2, 37 0 , 0 0 2 32 2 , 5 4 8 1, 9 6 0 Ac t u a l D e c e m b e r 2 0 1 9 R E C R e v - E l i g i b l e f o r C A R P S O n l y 1 SG 25 2 , 1 8 4 3, 6 2 8 66 , 3 7 5 19 , 3 4 9 38 , 3 0 2 10 9 , 5 3 2 14 , 9 0 7 91 - R e f 3 . 4 Ad j u s t m e n t f o r R P S / C o m m i s s i o n o r d e r 1 SG 3, 6 8 1 53 96 9 28 2 55 9 1, 5 9 9 21 8 1 Ad j u s t m e n t f o r R P S / C o m m i s s i o n o r d e r 1 Si t u s (3 , 6 8 1 ) (3 , 6 8 1 ) (6 7 , 3 4 4 ) 67 , 3 4 4 R e f . 3 . 4 R e f . 3 . 4 Ac t u a l D e c e m b e r 2 0 1 9 R E C R e v e n u e - R e a l l o c a t e d t o t a l s 25 2 , 1 8 4 - - 19 , 6 3 1 38 , 8 6 1 11 1 , 1 3 1 15 , 12 5 92 67 , 3 4 4 R e f . 3 . 4 Re a l l o c a t e d R E C R e v e n u e f o r 1 2 M E D e c e m b e r 2 0 1 9 1 SG 1, 8 7 5 , 9 3 1 26 , 9 9 1 49 3 , 7 4 6 14 3 , 9 3 0 28 4 , 9 2 0 81 4 , 7 8 1 11 0 , 8 8 9 67 4 - 1 Si t u s (1 , 8 7 5 , 9 3 1 ) (9 6 , 7 1 3 ) (1 , 7 6 9 , 1 3 7 ) (7 7 , 4 2 5 ) - - - - 67 , 3 4 4 Ac t u a l D e c e m b e r 2 0 1 9 R E C R e v e n u e - T o t a l R e a l l o c a t e d 4, 8 4 5 , 6 9 7 - - 43 8 , 2 9 0 1, 0 2 0 , 8 9 4 2, 9 1 9 , 4 3 1 39 7 , 3 2 4 2, 4 1 4 67 , 34 4 R e f . 3 . 4 . 1 Rocky Mountain Powe PAGE 3.5 Idaho General Rate Case - December 2019 Wheeling Revenue TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Other Electric Revenues 456 1 (206,160) SG 5.9111% (12,186) Other Electric Revenues 456 2 388,791 SG 5.9111% 22,982 Other Electric Revenues 456 3 8,322,931 SG 5.9111% 491,979 Total 8,505,562 502,774 3.5.1 Adjustment Detail: Actual Wheeling Revenues 12 ME December 2019 111,912,996 3.5.1 Total Adjustments 8,505,562 Above Adjusted Wheeling Revenues 12 ME December 2021 120,418,558 3.5.1 Description of Adjustment: This adjustment removes out-of-period and one-time adjustments from the 12 months ended December 2019 and adds in annualizing and pro forma changes through December 2021. Rocky Mountain Power Idaho General Rate Case - December 2019 Wheeling Revenue Customer Total 3 Phases Renewables, Inc.(3,352) Arizona Public Service Company (2,740) Avangrid Renewables, LLC (6,548,152) Avista Corporation (21,511) BASIN ELECTRIC POWER COOPERATIVE (1,055,407) BLACK HILLS POWER & LIGHT COMPANY (3,372,474) BONNEVILLE POWER ADMINISTRATION (17,530,141) BONNEVILLE POWER ADMINISTRATION (4,430,767) Brookfield Energy Marketing L.P.(277,876) Calpine Energy Solutions, LLC (1,276,994) City of Roseville (1,647,367) Clatskanie PUD (572,536) Colorado Electric Utility Co.(4,722) Constellation NewEnergy, Inc.(40,488) CONSTELLATION POWER SOURCE, INC.(1,908,294) DESERET GENERATION & TRANS. CO-OP.(5,115,075) Eagle Energy Partners I LP (20,281) Energy Keepers, Inc.(598) Eugene Water & Electric Board (119,851) Evergreen BioPower (383,676) FALL RIVER RURAL ELECTRIC COOPERATI (151,308) Idaho Power Co. Balancing Ops (868,374) Intermountain Renewable(Cyrq Enrgy)(415,716) Los Angeles Dept. of Water & Power (1,238,409) Macquarie Energy LLC (251,784) MAG Energy Solutions Inc.(111,916) Moon Lake Electric Association (19,262) MORGAN STANLEY CAPITAL (2,656,696) Municipal Energy Agency of Nebraska (1,013) Navajo Tribal Utility Authority (84,912) NextEra Energy Resources, LLC (3,381,068) NV Energy (209,197) Obsidian Renewables, LLC (29,634) PACIFIC GAS & ELECTRIC COMPANY (146,099) PACIFICORP (0) PORTLAND GENERAL ELECTRIC COMPANY (312,974) POWEREX (20,700,831) Sacramento Municipal Utility Dist (645,800) Salt River Project (859,917) SeaWest Windpower, Inc.(46,510) Shell Energy NA (Coral Power)(3,578,785) SIERRA PACIFIC POWER COMPANY (36,159) So. Cal Public Power Authority (32,287) Southern California Edison Company (3,786,149) State of South Dakota (136,719) Tenaska Power Services Company (386,839) The Energy Authority (113,043) TRANSALTA ENERGY MARKETING CORP.(408,484) TRI-STATE GEN. & TRANS. ASSOCIATION (602,368) Tucson Electric Power Co.(14,633) U.S. Bureau of Reclamation (52,702) UTAH ASSOCIATED MUNICIPAL POWER SYS (18,837,507) UTAH MUNICIPAL POWER AGENCY (3,027,703) Warm Springs Power Enterprises (119,700) Westar Energy, Inc.(2,703) WESTERN AREA POWER ADMIN. - UT (3,214,980) WESTERN AREA POWER ADMINISTRATION (62,744) Cowlitz Revenue (184,442) Accruals and Adjustments (776,077) Total (111,912,996) Ref 3.5 Type 1 2 3 3 3 3 3 Incremental Adjustments (8,505,562) Ref 3.5 Rocky Mountain Powe PAGE 3.6 Idaho General Rate Case - December 2019 Ancillary Services and Other Revenu TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Ancillary Contract Renewal 456 3 1,224,105 SG 5.9111% 72,358 3.6.1 Description of Adjustment: This adjustment includes ancillary revenue contract changes that are included in the net power cost study, page 5.1. Rocky Mountain Power Idaho General Rate Case - December 2019 Ancillary Services Revenue Description 12 Months Ended December 2019 12 Months Ending December 2021 Incremental Change FERC Acct Factor SCL Stateline Demand & Energy 9,208,459 11,283,000 2,074,541 456 SG BPA Foote Creek 4 Ancillary Service 801,601 - (801,601) 456 SG Foote Creek 1 Ancillary Service 33,648 - (33,648) 456 SG EWEB Foote Creek 1 Ancillary Service 108,221 - (108,221) 456 SG EWEB Credit (118,247) - 118,247 456 SG EWEB Foote Creek 1 O&M 25,213 - (25,213) 456 SG 10,058,895 11,283,000 1,224,105 Ref. 3.6 4. O&M ADJUSTMENTS IDAHO 2020 PROTOCOL Page 4.0 Total O&M Adjustments (Tab 4) TOTAL 4.1 4.2 4.3 4.4 4.5 4.6 Total Normalized Miscellaneous General Expense and Revenue Wage and Employee Benefit - Pro forma Paperless Bill Credits Adjustment Credit Facility Fees Outside Services Generation Expense Normalization 1 Operating Revenues: 2 General Business Revenues - - - - - - - 3 Interdepartmental - - - - - - - 4 Special Sales - - - - - - - 5 Other Operating Revenues (219,362) - - (219,362) - - - 6 Total Operating Revenues (219,362) - - (219,362) - - - 7 8 Operating Expenses: 9 Steam Production 110,862 - 467,933 - - - (357,071) 10 Nuclear Production - - - - - - - 11 Hydro Production 97,838 - 97,838 - - - - 12 Other Power Supply 302,709 (505) 175,290 - - - 30,144 13 Transmission 138,176 - 138,176 - - - - 14 Distribution 509,272 - 509,272 - - - - 15 Customer Accounting 127,581 (145) 206,415 - - - - 16 Customer Service & Info 10,564 328 10,236 - - - - 17 Sales - - - - - - - 18 Administrative & General 1,602,736 (1,512) 212,911 - 78,912 (30,361) - 19 Total O&M Expenses 2,899,738 (1,834) 1,818,071 - 78,912 (30,361) (326,927) 20 Depreciation - - - - - - - 21 Amortization - - - - - - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal (655,055) (29,414) (364,462) (43,975) (15,819) 6,086 65,538 24 State (148,352) (6,661) (82,540) (9,959) (3,583) 1,378 14,842 25 Deferred Income Taxes - - - - - - - 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense 148,563 148,563 - - - - - 28 Total Operating Expenses:2,244,893 110,653 1,371,069 (53,934) 59,510 (22,897) (246,547) 29 30 Operating Rev For Return:(2,464,256) (110,653) (1,371,069) (165,428) (59,510) 22,897 246,547 31 32 Rate Base: 33 Electric Plant In Service - - - - - - - 34 Plant Held for Future Use - - - - - - - 35 Misc Deferred Debits - - - - - - - 36 Elec Plant Acq Adj - - - - - - - 37 Pensions - - - - - - - 38 Prepayments - - - - - - - 39 Fuel Stock - - - - - - - 40 Material & Supplies - - - - - - - 41 Working Capital - - - - - - - 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant:- - - - - - - 45 46 Deductions: 47 Accum Prov For Deprec - - - - - - - 48 Accum Prov For Amort - - - - - - - 49 Accum Def Income Tax - - - - - - - 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const - - - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions - - - - - - - 54 55 Total Deductions:- - - - - - - 56 57 Total Rate Base:- - - - - - - 58 59 60 Estimated ROE impact -0.547%-0.025%-0.304%-0.037%-0.013%0.005%0.055% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (3,267,663) (146,729) (1,818,071) (219,362) (78,912) 30,361 326,927 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest - - - - - - - 70 Schedule "M" Additions - - - - - - - 71 Schedule "M" Deductions - - - - - - - 72 Income Before Tax (3,267,663) (146,729) (1,818,071) (219,362) (78,912) 30,361 326,927 73 74 State Income Taxes (148,352) (6,661) (82,540) (9,959) (3,583) 1,378 14,842 75 76 Taxable Income (3,119,311) (140,067) (1,735,531) (209,403) (75,329) 28,983 312,084 77 78 Federal Income Taxes (655,055) (29,414) (364,462) (43,975) (15,819) 6,086 65,538 IDAHO 2020 PROTOCOL O&M Adjustments (Tab 4) TOTAL 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal 24 State 25 Deferred Income Taxes 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense 28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Pensions 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherization Loans 43 Misc Rate Base 44 Total Electric Plant: 45 46 Deductions: 47 Accum Prov For Deprec 48 Accum Prov For Amort 49 Accum Def Income Tax 50 Unamortized ITC 51 Customer Adv For Const 52 Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule "M" Additions 71 Schedule "M" Deductions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable Income 77 78 Federal Income Taxes Page 4.0.1 Total 4.7 4.8 4.9 4.10 4.11 0 0 Injuries and Damages Revenue Sensitive Items/ Uncollectibles Memberships & Subscriptions Idaho Pension Expense - Cash Basis Remove Non-Recurring Entries 0 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 97,779 - - - - - - - - - - - - - - - - - (78,689) - - - - - - - - - - - - - - - - - - - 310,300 - (37,177) 1,069,665 - - - 310,300 (78,689) (37,177) 1,069,665 97,779 - - - - - - - - - - - - - - - - - - - - - - - (62,205) 15,775 7,453 (214,431) (19,601) - - (14,088) 3,572 1,688 (48,563) (4,439) - - - - - - - - - - - - - - - - - - - - - - - 234,007 (59,342) (28,037) 806,671 73,739 - - (234,007) 59,342 28,037 (806,671) (73,739) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -0.052%0.013%0.006%-0.179%-0.016%0.000%0.000% (310,300) 78,689 37,177 (1,069,665) (97,779) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (310,300) 78,689 37,177 (1,069,665) (97,779) - - (14,088) 3,572 1,688 (48,563) (4,439) - - (296,212) 75,117 35,489 (1,021,102) (93,340) - - (62,205) 15,775 7,453 (214,431) (19,601) - - PAGE 4.1Rocky Mountain Power Idaho General Rate Case - December 2019 Miscellaneous General Expense and Revenue TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF Adjustment to Revenue: Gain on Property Sale 421 1 1,371,008 SG 5.9111% 81,042 Gain on Property Sale 421 1 (91) UT Situs - Gain on Property Sale 421 1 572,139 OR Situs - Gain on Property Sale 421 1 1,381,121 SO 5.7163% 78,950 Loss on Property Sales 421 1 172 OR Situs - Loss on Property Sales 421 1 (199,935) SO 5.7163% (11,429) Total Miscellaneous General Revenue Remova 3,124,414 148,563 4.1.1 Adjustment to Expense: Other Expense 557 1 (8,545) SG 5.9111%(505) Administrative & General Salaries 920 1 (1,916) SO 5.7163%(110) Office Supplies and Expense 921 1 (54,374) SO 5.7163% (3,108) Customer Records 903 1 (3,452) CN 4.2065%(145) Customer Records 903 1 (11,248) OR Situs - Informational Advertising 909 1 (5,556) C Situs - Informational Advertising 909 1 (17,845) CN 4.2065%(751) Informational Advertising 909 1 1,079 ID Situs 1,079 Informational Advertising 909 1 (4,296) OR Situs - Informational Advertising 909 1 7,986 UT Situs - Informational Advertising 909 1 (1,065) WA Situs - Informational Advertising 909 1 664 WY Situs - Duplicate Charges 929 1 29,837 SO 5.7163%1,706 Total Miscellaneous General Expense Remova (68,730) (1,834) 4.1.1 Description of Adjustment: This adjustment removes from the base period certain miscellaneous expenses that should have been charged to non-regulated accounts. It also reallocates certain items such as gains and losses on property sales to reflect the appropriate allocation. Rocky Mountain Power Gain on Property Sales 421 SG 1,371,008 Gain on Property Sales 421 UT (91) Gain on Property Sales 421 OR 572,139 Gain on Property Sales 421 SO 1,381,121 Loss on Property Sales 421 OR 172 Loss on Property Sales 421 SO (199,935) Other Expenses Admin & General Office Supplies and Expenses FERC 909 - Informational & Instructional Advertising Blue Sky 909 CN (7,504) Blue Sky 909 OR (10,462) Blue Sky 903 CN (3,452) Blue Sky 903 OR (11,248) Blue Sky 929 SO 29,837 DSM 909 CN (566) Sponsorships 909 ID (500) Remove system allocation 909 CN (9,775) Remove system allocation 909 OR (1,285) Remove system allocation 909 WA (2,683) Remove system allocation 909 CA (5,556) Remove system allocation 909 UT (841) Remove system allocation 909 WY (1,651) Add situs allocation 909 ID 1,579 Add situs allocation 909 UT 8,827 Add situs allocation 909 WY 2,316 Add situs allocation 909 WA 1,618 Add situs allocation 909 CA - Add situs allocation 909 OR 7,451 (3,895) FERC 921 - Office Supplies & Expenses Expense removal 921 SO (13,775) (13,775) Total Misc General Expense to Remove (68,730) Ref 4.1 Idaho General Rate Case December 2019 Miscellaneous General Expense & Revenue Rocky Mountain Powe PAGE 4.2 Idaho General Rate Case - December 201 Wage and Employee Benefit - Pro form TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF Adjustment to Expense: Steam Operations 500 3 4,375,633 SG 5.9111% 258,649 Fuel Related-Non NP 501 3 7,764 SE 6.5220%506 Steam Maintenanc 512 3 3,531,951 SG 5.9111% 208,778 Hydro Operations 535 3 853,088 SG-P 5.9111% 50,427 Hydro Operations 535 3 598,742 SG-U 5.9111% 35,392 Hydro Maintenanc 545 3 160,841 SG-P 5.9111%9,508 Hydro Maintenanc 545 3 42,473 SG-U 5.9111%2,511 Other Operations 548 3 688,574 SG 5.9111% 40,702 Other Operations 549 3 2,467 ID Situs - Other Maintenance 553 3 181,141 SG 5.9111% 10,707 Other Power Supply Expense 557 3 2,042,98 SG 5.9111% 120,763 Other Power Supply Expense 557 3 3,117 ID Situs 3,117 Transmission Operations 560 3 1,326,544 SG 5.9111% 78,414 Transmission Maintenance 571 3 1,011,01 SG 5.9111% 59,762 Distribution Operations 580 3 1,572,892 SNPD 4.9972% 78,600 Distribution Operations 580 3 1,632,643 ID Situs 90,634 Distribution Maintenance 593 3 504,742 SNPD 4.9972% 25,223 Distribution Maintenance 593 3 5,739,667 ID Situs 314,815 Customer Accounts 903 3 1,907,20 CN 4.2065% 80,227 Customer Accounts 903 3 959,497 ID Situs 126,188 Customer Services 908 3 243,337 CN 4.2065% 10,236 Customer Services 908 3 3,830 OTHE 0.0000%- Customer Services 908 3 389,964 ID Situs (0) Administrative & General 920 3 3,543,408 SO 5.7163% 202,553 Administrative & General 920 3 41,105 ID Situs 2,309 Administrative & General 935 3 138,951 SO 5.7163%7,943 Administrative & General 935 3 1,000 ID Situs 106 Total 31,504,57 1,818,071 4.2.11 Description of Adjustment: This adjustment recognizes wage and benefit increases that have occurred during the 12 months ended December 2019, or are projected to occur through the twelve month period ending December 2021 for labor charged to operation & maintenance accounts. See page 4.2.1 for more information on how this adjustment was calculated. Rocky Mountain Power Idaho General Rate Case - December 2019 Wage and Employee Benefits The unadjusted, annualized (12 months ended December 2019), and pro forma period (12 months ending December 2021) labor expenses are summarized on page 4.2.2. The following is an explanation of the procedures used to develop the labor benefits & expenses used in this adjustment. 1. Actual December 2019 total labor related expenses are identified on page 4.2.2, including bare labor, incentive, other labor, pensions, benefits, and payroll taxes. 2. Actual December 2019 expenses for regular time, overtime, and premium pay were identified by labor group and annualized to reflect wage increases during the base period. These annualizations can be found on page 4.2.3. 3. The annualized December 2019 regular time, overtime, and premium pay expenses were then escalated prospectively by labor group to December 2021 (see page 4.2.5). Union and non-union costs were escalated using the contractual and target rates found on page 4.2.4. 4. Compensation related to the Annual Incentive Plan is included at the actual cash payout level for 2019. The Annual Incentive Plan is the second step of a two-stage compensation philosophy that provides certain employees with market average compensation with a portion at risk and based on achieving annual goals. Union employees do not participate in the Company's Annual Incentive Plan. 5. Pro Forma December 2021 pension and employee benefit expenses are based on either actuarial projections or are calculated by using actual December 2019 data escalated to December 2021. These expenses can be found on page 4.2.7. Rocky Mountain Power Idaho General Rate Case - December 2019 Wage and Employee Benefit Adjustment Actual Pro Forma Account Description Adjustment Ref. 5001XX Regular Ordinary Time 431,471,333 458,620,326 27,148,993 5002XX Overtime 65,293,734 69,402,140 4,108,405 5003XX Premium Pay 10,106,081 10,741,974 635,894 4.2.3&5 5005XX Unused Leave Accrual 2,528,541 2,687,641 159,101 4.2.6 500600 Temporary/Contract Labor 3,930 3,930 - 500700 Severance Pay (134,008) (134,008) - 500850 Other Salary/Labor Costs 3,591,145 3,591,145 - 50109X Joint Owner Cutbacks (1,201,493) (1,277,093) (75,600)4.2.6 500410 Annual Incentive Plan 28,721,615 30,010,517 1,288,902 4.2.6 500250 Overtime Meals 1,386,854 1,386,854 - 50040x Bonus and Awards 1,776,665 1,776,665 - 501325 Physical Exam 65,777 65,777 - 502300 Education Assistance 133,630 133,630 - 580899 Mining Salary/Benefit Credit (192,027) (192,027) - 50110X Pensions (5,405,331) (5,405,331) (0)4.2.7 501115 SERP Plan 2,946,562 - (2,946,562)4.2.7 50115X Post Retirement Benefits (5,951,646) 1,321,376 7,273,022 4.2.7 501160 Post Employment Benefits 7,623,371 6,323,807 (1,299,565)4.2.7 4.2.7 501102 Pension Administration 538,662 617,162 78,500 4.2.7 50112X Medical 55,093,453 60,058,773 4,965,320 4.2.7 50117X Dental 3,676,335 4,256,813 580,478 4.2.7 50120X Vision 359,460 524,792 165,332 4.2.7 50122X Life 774,768 823,517 48,750 4.2.7 50125X 401(k) 38,638,179 41,069,366 2,431,187 4.2.7 501251 401(k) Administration 97 814 717 4.2.7 501275 Accidental Death & Disability 35,155 37,367 2,212 4.2.7 501300 Long-Term Disability 3,877,280 4,121,246 243,966 4.2.7 5016XX Worker's Compensation 1,439,724 1,530,314 90,590 4.2.7 502900 Other Salary Overhead 1,291,410 1,291,410 - 4.2.7 4.2.7 4.2.7 580XXX Payroll Tax Expense 37,724,230 40,091,077 2,366,847 4.2.8 580700 Payroll Tax Expense-Unemployment 2,899,123 2,899,123 - 4.2.11 Non-Utility and Capitalized Labor Total Utility Labor 459,314,844 490,819,419 31,504,576 4.2.11 La b o r ( 1 2 M o n t h s E n d e d D e c e m b e r 2 0 1 9 ) Ac c t Ac c o u n t D e s c . Ja n - 1 9 Fe b - 1 9 Ma r - 1 9 Ap r - 1 9 Ma y - 1 9 Ju n - 1 9 Ju l - 1 9 Au g - 1 9 Se p - 1 9 Oc t - 1 9 No v - 1 9 De c - 1 9 To t a l 50 0 1 X X Re g / O r d i n a r y T i m e 37 , 9 4 1 34 , 1 8 5 34 , 4 2 0 35 , 9 3 8 38 , 0 9 2 33 , 4 5 2 37 , 5 4 1 35 , 7 9 9 34 , 6 8 6 38 , 3 4 4 35 , 0 9 5 35 , 9 7 8 43 1 , 4 7 1 Re f . 4 . 2 50 0 2 X X Ov e r t i m e 4, 7 8 3 5, 3 2 2 7, 1 1 9 5, 0 4 6 5, 8 5 5 4, 5 6 7 5, 0 7 8 5, 7 7 4 5, 1 8 1 5, 3 9 2 5, 3 3 2 5, 8 4 6 65 , 2 9 4 Re f . 4 . 2 50 0 3 X X Pr e m i u m P a y 51 6 82 2 75 0 1, 0 0 4 91 9 83 9 90 2 1, 0 3 5 90 6 87 4 90 6 63 2 10 , 1 0 6 Re f . 4 . 2 Gr a n d T o t a l 43 , 2 4 0 40 , 3 2 9 42 , 2 8 8 41 , 9 8 7 44 , 8 6 6 38 , 8 5 9 43 , 5 2 1 42 , 6 0 8 40 , 7 7 4 44 , 6 1 0 41 , 3 3 3 42 , 4 5 6 50 6 , 8 7 1 Re f . 4. 2 La b o r ( 1 2 M o n t h s E n d e d D e c e m b e r 2 0 1 9 ) Gr o u p Co d e La b o r G r o u p Ja n - 1 9 Fe b - 1 9 Ma r - 1 9 Ap r - 1 9 Ma y - 1 9 Ju n - 1 9 Ju l - 1 9 Au g - 1 9 Se p - 1 9 Oc t - 1 9 No v - 1 9 De c - 1 9 To t a l 2 Of f i c e r / E x e m p t 16 , 5 7 4 15 , 3 4 9 16 , 0 5 2 15 , 4 3 7 17 , 4 3 2 14 , 5 5 5 16 , 7 3 4 16 , 4 1 4 14 , 9 9 0 17 , 3 0 7 15 , 9 6 5 16 , 2 4 6 19 3 , 0 5 5 3 IB E W 1 2 5 3, 4 3 2 3, 2 0 7 3, 3 2 9 3, 2 4 0 3, 3 2 8 2, 9 6 5 3, 3 4 9 3, 2 7 4 3, 1 2 2 3, 4 0 9 3, 1 5 6 3, 4 7 2 39 , 2 8 3 4 IB E W 6 5 9 4, 0 7 0 4, 0 2 4 4, 5 2 6 3, 4 8 3 3, 8 3 8 3, 3 3 4 3, 7 0 3 3, 5 9 0 3, 8 6 8 3, 6 9 3 3, 5 1 8 3, 7 2 2 45 , 3 7 0 5 UW U A 1 9 7 17 6 16 5 26 5 16 0 17 9 16 2 18 0 12 8 17 2 18 0 15 6 21 6 2, 1 3 9 8 UW U A 1 2 7 4, 3 8 0 3, 7 6 3 4, 1 1 2 4, 3 4 5 4, 8 4 8 3, 9 5 1 4, 2 8 4 4, 1 3 2 4, 1 5 0 4, 2 9 5 3, 9 8 8 4, 4 9 3 50 , 7 4 0 9 IB E W 5 7 W Y 71 60 61 75 68 59 63 64 62 63 57 67 77 0 11 IBE W 5 7 P D 8, 8 2 3 8, 4 5 6 8, 1 9 1 9, 6 3 5 9, 4 4 8 8, 6 7 1 9, 5 0 6 9, 5 2 9 8, 9 9 6 9, 5 4 1 8, 8 6 8 8, 5 6 8 10 8 , 2 3 2 12 IB E W 5 7 P S 3, 5 2 4 3, 3 6 8 3, 7 6 2 3, 5 4 8 3, 5 6 5 3, 2 0 3 3, 5 2 6 3, 4 3 9 3, 4 1 7 4, 0 0 3 3, 6 1 7 3, 5 7 7 42 , 5 4 9 13 PC C C No n - E x e m p t 70 5 59 1 59 3 61 0 59 9 54 8 57 3 47 8 48 7 50 7 47 0 53 3 6, 6 9 4 15 IB E W 5 7 C T 34 1 28 7 29 4 35 0 32 0 29 9 33 6 32 2 30 9 32 4 32 4 33 5 3, 8 4 0 16 IB E W 7 7 10 7 11 3 10 6 12 2 11 4 12 5 12 4 11 4 12 8 11 5 12 8 13 4 1, 42 9 18 No n - E x e m p t 1, 0 3 7 94 6 99 7 98 3 1, 1 2 8 98 8 1, 1 4 4 1, 1 2 5 1, 0 7 3 1, 1 7 2 1, 0 8 5 1, 0 9 4 12 , 7 7 0 Gr a n d T o t a l 43 , 2 4 0 40 , 3 2 9 42 , 2 8 8 41 , 9 8 7 44 , 8 6 6 38 , 8 5 9 43 , 5 2 1 42 , 6 0 8 40 , 7 7 4 44 , 6 1 0 41 , 3 3 3 42 , 4 5 6 50 6 , 8 7 1 An n u a l i z a t i o n I n c r e a s e Gr o u p Co d e La b o r G r o u p Ja n - 1 9 Fe b - 1 9 Ma r - 1 9 Ap r - 1 9 Ma y - 1 9 Ju n - 1 9 Ju l - 1 9 Au g - 1 9 Se p - 1 9 Oc t - 1 9 No v - 1 9 De c - 1 9 2 Of f i c e r / E x e m p t 2. 6 5 % (1 ) 3 IB E W 1 2 5 2. 5 0 % 5. 1 0 % (1 , 4 ) 4 IBE W 6 5 9 2. 5 0 % 5. 1 0 % (1 , 4 ) 5 UW U A 1 9 7 2. 5 0 % 5. 8 0 % (1 , 4 ) 8 UW U A 1 2 7 2. 2 5 % (1 ) 9 IB E W 5 7 W Y 2. 5 0 % (1 ) 11 IB E W 5 7 P D 2. 5 0 % (1 ) 12 IB E W 5 7 P S 2. 5 0 % (1 ) 13 PC C C N o n - E x e m p t 1. 7 3 % (1 ) 15 IB E W 5 7 C T 2. 5 0 % (1 ) 16 IB E W 7 7 2. 2 5 % (1 ) 18 No n - E x e m p t 2. 1 5 % (1 ) RE D A C T E D - P l e a s e s e e C o n f i d e n t i a l E x h i b i t N o . 4 1 f o r r e d a c t e d i n f o r m a t i o n . An n u a l i z e d L a b o r D e c e m b e r 2 0 1 9 Gr o u p Co d e La b o r G r o u p Ja n - 1 9 Fe b - 1 9 Ma r - 1 9 Ap r - 1 9 Ma y - 1 9 Ju n - 1 9 Ju l - 1 9 Au g - 1 9 Se p - 1 9 Oc t - 1 9 No v - 1 9 De c - 1 9 To t a l 2 Of f i c e r / E x e m p t 16 , 5 7 4 15 , 3 4 9 16 , 0 5 2 15 , 4 3 7 17 , 4 3 2 14 , 5 5 5 16 , 7 3 4 16 , 4 1 4 14 , 9 9 0 17 , 3 0 7 15 , 9 6 5 16 , 2 4 6 19 3 , 0 5 5 3 IB E W 1 2 5 3, 6 0 7 3, 3 7 1 3, 4 9 9 3, 4 0 5 3, 4 9 8 3, 1 1 6 3, 5 2 0 3, 2 7 4 3, 1 2 2 3, 4 0 9 3, 1 5 6 3, 4 7 2 40 , 4 4 9 4 IB E W 6 5 9 4, 3 8 5 4, 3 3 4 4, 8 7 6 3, 7 5 2 4, 0 3 3 3, 5 0 4 3, 7 0 3 3, 5 9 0 3, 8 6 8 3, 6 9 3 3, 5 1 8 3, 7 2 2 46 , 9 8 0 5 UW U A 1 9 7 19 0 17 9 28 7 17 3 19 4 17 1 19 0 13 5 17 2 18 0 15 6 21 6 2, 2 4 6 8 UW U A 1 2 7 4, 4 7 8 3, 8 4 7 4, 2 0 5 4, 4 4 3 4, 9 5 7 4, 0 4 0 4, 3 8 0 4, 2 2 5 4, 2 4 3 4, 2 9 5 3, 9 8 8 4, 4 9 3 51 , 5 9 4 9 IB E W 5 7 W Y 73 62 62 77 70 61 63 64 62 63 57 67 78 0 11 IB E W 5 7 P D 9, 0 4 4 8, 4 5 6 8, 1 9 1 9, 6 3 5 9, 4 4 8 8, 6 7 1 9, 5 0 6 9, 5 2 9 8, 9 9 6 9, 5 4 1 8, 8 6 8 8, 5 6 8 10 8 , 4 5 3 12 IB E W 5 7 P S 3, 6 1 3 3, 3 6 8 3, 7 6 2 3, 5 4 8 3, 5 6 5 3, 2 0 3 3, 5 2 6 3, 4 3 9 3, 4 1 7 4, 0 0 3 3, 6 1 7 3, 5 7 7 42 , 6 3 7 13 PC C C No n - E x e m p t 70 5 59 1 59 3 61 0 59 9 54 8 57 3 47 8 48 7 50 7 47 0 53 3 6, 6 9 4 15 IB E W 5 7 C T 34 9 28 7 29 4 35 0 32 0 29 9 33 6 32 2 30 9 32 4 32 4 33 5 3, 8 4 9 16 IB E W 7 7 11 0 11 3 10 6 12 2 11 4 12 5 12 4 11 4 12 8 11 5 12 8 13 4 1, 43 2 18 No n - E x e m p t 1, 0 3 7 94 6 99 7 98 3 1, 1 2 8 98 8 1, 1 4 4 1, 1 2 5 1, 0 7 3 1, 1 7 2 1, 0 8 5 1, 0 9 4 12 , 7 7 0 Gr a n d T o t a l 44 , 1 6 4 40 , 9 0 4 42 , 9 2 4 42 , 5 3 4 45 , 3 5 7 39 , 2 8 0 43 , 7 9 9 42 , 7 0 9 40 , 8 6 7 44 , 6 1 0 41 , 3 3 3 42 , 4 5 6 51 0 , 9 3 7 Re f . 4. 2 Pr o F o r m a I n c r e a s e t o D e c e m b e r 2 0 2 1 In c r e a s e s o c c u r o n t h e 2 6 t h o f e a c h m o n t h . F o r t h i s e x h i b i t , e a c h i n c r e a s e i s l i s t e d o n t h e f i r s t d a y o f t h e f o l l o w i n g m o n t h . Gr o u p Co d e La b o r G r o u p Ja n Fe b Ma r Ap r Ma y Ju n Ju l Au g Se p Oc t No v De c 2 Of f i c e r / E x e m p t 12 / 2 6 / 2 0 1 9 2. 7 6 % (1 ) 12 / 2 6 / 2 0 2 0 2. 7 5 % (1 ) 3 IB E W 1 2 5 1/ 2 6 / 2 0 2 0 2. 5 0 % (1 ) 4 IB E W 6 5 9 4/ 2 6 / 2 0 2 0 2. 5 0 % (1 ) 5 UW U A 1 9 7 5/ 2 6 / 2 0 2 0 2. 5 0 % (1 ) 8 UW U A 1 2 7 9/ 2 6 / 2 0 2 0 2. 0 0 % (1 ) 9 IB E W 5 7 W Y 6/ 2 6 / 2 0 2 0 3. 1 0 % (1 , 4 ) 11 IB E W 5 7 P D 1/ 2 6 / 2 0 2 0 3. 1 0 % (1 , 4 ) RE D A C T E D - P l e a s e s e e C o n f i d e n t i a l E x h i b i t N o . 4 1 f o r r e d a c t e d i n f o r m a t i o n . 12 IB E W 5 7 P S 1/ 2 6 / 2 0 2 0 3. 1 0 % (1 , 4 ) 13 PC C C N o n - E x e m p t 12 / 2 6 / 2 0 1 9 1. 7 6 % (1 ) 12 / 2 6 / 2 0 2 0 2. 7 5 % (2 ) 15 IB E W 5 7 C T 1/ 2 6 / 2 0 2 0 3. 5 0 % (1 , 4 ) 16 IB E W 7 7 1/ 2 6 / 2 0 2 0 2. 5 0 % (1 ) 18 No n - E x e m p t 12 / 2 6 / 2 0 1 9 2. 4 0 % (1 ) 12 / 2 6 / 2 0 2 0 2. 7 5 % (2 ) (1 ) La b o r i n c r e a s e s s u p p o r t e d b y u n i o n c o n t r a c t s / a c t u a l i n c r e a s e s . (2 ) Pr o j e c t e d l a b o r i n c r e a s e s s u p p o r t e d b y p l a n n e d t a r g e t s . (3 ) (C O N F I D E N T I A L ) (4 ) A o n e - t i m e s p o t i n c r e a s e Pr o F o r m a L a b o r D e c e m b e r 2 0 2 1 Gr o u p Co d e La b o r G r o u p Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 To t a l 2 Of f i c e r / E x e m p t 3 IB E W 1 2 5 4 IB E W 6 5 9 5 UW U A 1 9 7 8 UW U A 1 2 7 9 IB E W 5 7 W Y 11 IB E W 5 7 P D 12 IB E W 5 7 P S 13 PC C C N o n - E x e m p t 15 IB E W 5 7 C T 16 IB E W 7 7 18 No n - E x e m p t Gr a n d T o t a l 53 8 , 7 6 4 Re f . 4 . 2 Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Wa g e a n d E m p l o y e e B e n e f i t s Co m p o s i t e L a b o r I n c r e a s e s Re f . Re g u l a r T i m e / O v e r t i m e / P r e m i u m P a y A n n u a l i z e - A c t u a l 50 6 , 8 7 1 , 1 4 8 4. 2 Re g u l a r T i m e / O v e r t i m e / P r e m i u m P a y D e c e m b e r 2 0 2 1 - P r o F o r m a 53 8 , 7 6 4 , 4 4 0 % I n c r e a s e - T o t a l 6. 2 9 % 3. 1 0 % Mi s c e l l a n e o u s B a r e L a b o r E s c a l a t i o n De s c r i p t i o n Ac c o u n t De c e m b e r 2 0 1 9 De c e m b e r 2 0 2 1 Pr o F o r m a Un u s e d S i c k L e a v e A c c r u a l 50 0 5 X X 2, 5 2 8 , 5 4 1 6. 2 9 % 2, 6 8 7 , 6 4 1 15 9 , 1 0 1 4. 2 . 2 Jo i n t O w n e r C u t b a c k s 50 1 0 9 X (1 , 2 0 1 , 4 9 3 ) 6. 2 9 % (1 , 2 7 7 , 0 9 3 ) (7 5 , 6 0 0 ) 4. 2 . 2 1, 3 2 7 , 0 4 8 1, 4 1 0 , 5 4 8 83 , 5 0 0 An n u a l I n c e n t i v e P l a n E s c a l a t i o n De s c r i p t i o n Ac c o u n t De c e m b e r 2 0 1 9 De c e m b e r 2 0 2 1 Pr o F o r m a An n u a l I n c e n t i v e P l a n C o m p e n s a t i o n 50 0 4 1 0 28 , 7 2 1 , 6 1 5 30 , 0 1 0 , 5 1 7 1, 2 8 8 , 90 2 4. 2 Rocky Mountain Power Idaho General Rate Case - December 2019 Wage and Employee Benefits A B C D D - A 2019 Net of Joint Actual December 2019 Projected December 2021 December 2021 Net of Joint Pro Forma 50110X Pensions (5,405,331) (5,289,589)(5,289,589) (5,405,331) - 4.2.2 501115 SERP Plan 2,946,562 2,946,562 - - (2,946,562) 4.2.2 50115X Post Retirement Benefits (5,951,646) (5,909,641)1,312,050 1,321,376 7,273,022 4.2.2 501160 Post Employment Benefits 7,623,371 7,876,762 6,534,002 6,323,807 (1,299,565) 4.2.2 Subtotal (787,044) (375,905)2,556,463 2,239,852 3,026,896 4.2.2 501102 Pension Administration 538,662 555,490 636,442 617,162 78,500 4.2.2 50112X Medical 55,093,453 56,874,190 62,000,000 60,058,773 4,965,320 4.2.2 50117X Dental 3,676,335 3,799,996 4,400,000 4,256,813 580,478 4.2.2 50120X Vision 359,460 369,877 540,000 524,792 165,332 4.2.2 50122X Life 774,768 801,957 852,417 823,517 48,750 4.2.2 50125X 401(k)38,638,179 39,929,563 42,442,007 41,069,366 2,431,187 4.2.2 501251 401(k) Administration 97 100 841 814 717 4.2.2 501275 Accidental Death & Disability 35,155 35,443 37,673 37,367 2,212 4.2.2 501300 Long-Term Disability 3,877,280 4,006,156 4,258,231 4,121,246 243,966 4.2.2 5016XX Worker's Compensation 1,439,724 1,485,704 1,579,187 1,530,314 90,590 4.2.2 502900 Other Salary Overhead 1,291,410 1,292,480 1,292,480 1,291,410 - 4.2.2 Subtotal 105,724,522 109,150,956 118,039,278 114,331,574 8,607,052 4.2.2 Grand Total 104,937,478 108,775,050 120,595,741 116,571,426 11,633,948 4.2.2 Ref. 4.2.2 Ref. 4.2.2 Ref. 4.2.2 Rocky Mountain Power Idaho General Rate Case - December 2019 Wage and Employee Benefits Payroll Tax Adjustment Calculation Line No.Ref Social Security Medicare FICA Calculated on December 2021 Pro Forma Labor Pro Forma Wages Adjustment h 31,817,692 31,817,692 4.2.2 Pro Forma Incentive Adjustment i 1,288,902 1,288,902 4.2.2 j h + i 33,106,594 33,106,594 Percentage of eligible wages k 91.92%100.00% Total eligible wages l j * k 30,432,283 33,106,594 Tax rate m 6.20%1.45% Tax on eligible wages n l * m 1,886,802 480,046 Total FICA Tax on Pro Forma Labor n 1,886,802 480,046 2,366,847 4.2.2 Rocky Mountain Power 2020 Protocol FERC Spread Idaho General Rate Case - December 2019 Actual 12 Months Ended % Of Total Pro Forma Pro Forma 12 Months Ending x Idaho Pro Forma Pro Forma 12 Months Ending December 2021 Idaho 500SG 13,056,774 1.89%895,569 13,952,342 5.911%52,938 824,740 502SG 19,170,731 2.782%1,314,928 20,485,659 5.911%77,727 1,210,933 503SE 113,188 0.016%7,764 120,952 6.522%506 7,888 505SG 872 0.000%60 932 5.911%4 55 506SG 31,565,309 4.581%2,165,076 33,730,385 5.911%127,980 1,993,845 510SG 3,308,478 0.480%226,930 3,535,407 5.911%13,414 208,982 511SG 8,014,161 1.163%549,694 8,563,855 5.911%32,493 506,220 512SG 25,775,295 3.740%1,767,937 27,543,232 5.911%104,505 1,628,114 513SG 11,935,828 1.732%818,683 12,754,511 5.911%48,393 753,935 514SG 2,459,627 0.357%168,707 2,628,334 5.911%9,972 155,364 535SG-P 5,225,772 0.758%358,438 5,584,210 5.911%21,188 330,090 535SG-U 3,382,382 0.491%231,999 3,614,381 5.911%13,714 213,651 536SG-P 26,971 0.004%1,850 28,821 5.911%109 1,704 537SG-P 537,605 0.078%36,874 574,479 5.911%2,180 33,958 537SG-U 26,702 0.004%1,832 28,534 5.911%108 1,687 539SG-P 6,646,876 0.965%455,912 7,102,788 5.911%26,950 419,855 539SG-U 5,320,157 0.772%364,912 5,685,069 5.911%21,570 336,051 540SG-P 204 0.000%14 218 5.911%1 13 541SG-P - 0.000%- - 5.911%- - 542SG-P 240,271 0.035%16,480 256,751 5.911%974 15,177 542SG-U 10,773 0.002%739 11,512 5.911%44 680 543SG-P 387,838 0.056%26,602 414,440 5.911%1,572 24,498 543SG-U 311,244 0.045%21,348 332,592 5.911%1,262 19,660 544SG-P 906,380 0.132%62,169 968,548 5.911%3,675 57,252 544SG-U 209,704 0.030%14,384 224,088 5.911%850 13,246 545SG-P 810,459 0.118%55,590 866,049 5.911%3,286 51,193 545SG-U 87,505 0.013%6,002 93,507 5.911%355 5,527 546SG 4,141 0.001%284 4,425 5.911%17 262 548SG 5,858,981 0.850%401,870 6,260,851 5.911%23,755 370,087 549OR 35,973 0.005%2,467 38,441 0.000%- - 549SG 4,175,810 0.606%286,420 4,462,231 5.911%16,931 263,768 552SG 848,688 0.123%58,212 906,900 5.911%3,441 53,608 553SG 1,705,795 0.248%117,001 1,822,797 5.911%6,916 107,748 554SG 86,425 0.013%5,928 92,353 5.911%350 5,459 556SG 448,963 0.065%30,795 479,758 5.911%1,820 28,359 557ID 45,440 0.007%3,117 48,557 100.000%3,117 48,557 557SG 29,336,345 4.257%2,012,191 31,348,536 5.911%118,943 1,853,051 560SG 6,713,825 0.974%460,504 7,174,329 5.911%27,221 424,083 561SG 9,994,829 1.450%685,549 10,680,378 5.911%40,524 631,330 562SG 1,914,831 0.278%131,339 2,046,170 5.911%7,764 120,952 563SG 505,469 0.073%34,670 540,139 5.911%2,049 31,928 566SG 46,420 0.007%3,184 49,604 5.911%188 2,932 567SG 164,717 0.024%11,298 176,015 5.911%668 10,404 568SG 1,050,006 0.152%72,020 1,122,027 5.911%4,257 66,324 569SG 3,090,243 0.448%211,961 3,302,204 5.911%12,529 195,197 570SG 7,011,969 1.018%480,954 7,492,923 5.911%28,430 442,916 571SG 3,561,399 0.517%244,278 3,805,677 5.911%14,440 224,958 572SG 26,273 0.004%1,802 28,076 5.911%107 1,660 580ID (11,391) -0.002%(781) (12,172) 100.000%(781) (12,172) 580OR 277,058 0.040%19,004 296,062 0.000%- - 580SNPD 7,520,436 1.091%515,830 8,036,266 4.997%25,777 401,588 580UT 335,059 0.049%22,982 358,041 0.000%- - 580WA 72,120 0.010%4,947 77,067 0.000%- - 580WYP 103,417 0.015%7,093 110,510 0.000%- - 581SNPD 12,093,962 1.755%829,529 12,923,492 4.997%41,453 645,812 582CA 29,891 0.004%2,050 31,941 0.000%- - 582ID 254,436 0.037%17,452 271,888 100.000%17,452 271,888 582OR 238,136 0.035%16,334 254,470 0.000%- - 582SNPD 2,376 0.000%163 2,539 4.997%8 127 582UT 1,048,769 0.152%71,935 1,120,704 0.000%- - 582WA 100,804 0.015%6,914 107,718 0.000%- - 582WYP 481,183 0.070%33,005 514,188 0.000%- - 583CA 397,296 0.058%27,251 424,547 0.000%- - 583ID 237,266 0.034%16,274 253,541 100.000%16,274 253,541 583OR 1,282,695 0.186%87,981 1,370,675 0.000%- - 583SNPD 158 0.000%11 169 4.997%1 8 583UT 4,471,652 0.649%306,712 4,778,364 0.000%- - 2020 Protocol FERC Spread Idaho General Rate Case - December 2019 Actual 12 Months Ended Pro Forma Pro Forma 12 Months Ending x Idaho Pro Forma Pro Forma 12 Months Ending December 2021 Idaho 583WYP 337,156 0.049%23,126 360,282 0.000%- - 583WYU 114,855 0.017%7,878 122,733 0.000%- - 585SNPD 206,718 0.030%14,179 220,897 4.997%709 11,039 586CA 62,254 0.009%4,270 66,524 0.000%- - 586ID 145,377 0.021%9,971 155,349 100.000%9,971 155,349 586OR 493,424 0.072%33,844 527,269 0.000%- - 586UT 640,020 0.093%43,899 683,919 0.000%- - 586WA 241,823 0.035%16,587 258,410 0.000%- - 586WYP 291,679 0.042%20,006 311,685 0.000%- - 586WYU 80,011 0.012%5,488 85,499 0.000%- - 587CA 459,513 0.067%31,518 491,031 0.000%- - 587ID 687,208 0.100%47,136 734,344 100.000%47,136 734,344 587OR 4,374,090 0.635%300,020 4,674,110 0.000%- - 587UT 4,125,323 0.599%282,957 4,408,280 0.000%- - 587WA 890,930 0.129%61,109 952,039 0.000%- - 587WYP 819,112 0.119%56,183 875,295 0.000%- - 587WYU 80,426 0.012%5,516 85,942 0.000%- - 588CA 43,800 0.006%3,004 46,805 0.000%- - 588ID (1,481) 0.000%(102) (1,583) 100.000%(102) (1,583) 588OR 12,195 0.002%836 13,032 0.000%- - 588SNPD 3,108,026 0.451%213,181 3,321,206 4.997%10,653 165,967 588UT (66,498) -0.010%(4,561) (71,059) 0.000%- - 588WA (653) 0.000%(45) (698) 0.000%- - 588WYP 9,028 0.001%619 9,648 0.000%- - 588WYU (46,398) -0.007%(3,182) (49,580) 0.000%- - 589CA 13,896 0.002%953 14,849 0.000%- - 589ID 9,962 0.001%683 10,645 100.000%683 10,645 589OR 67,784 0.010%4,649 72,433 0.000%- - 589UT 285,643 0.041%19,592 305,235 0.000%- - 589WA 11,417 0.002%783 12,200 0.000%- - 589WYP 103,249 0.015%7,082 110,331 0.000%- - 589WYU 6,301 0.001%432 6,734 0.000%- - 590CA 96,670 0.014%6,631 103,301 0.000%- - 590ID 158,153 0.023%10,848 169,001 100.000%10,848 169,001 590OR 764,622 0.111%52,446 817,067 0.000%- - 590SNPD 2,502,798 0.363%171,668 2,674,466 4.997%8,579 133,648 590UT 1,255,484 0.182%86,114 1,341,598 0.000%- - 590WA 156,566 0.023%10,739 167,305 0.000%- - 590WYP 446,686 0.065%30,638 477,325 0.000%- - 592CA 207,743 0.030%14,249 221,992 0.000%- - 592ID 294,837 0.043%20,223 315,060 100.000%20,223 315,060 592OR 1,944,535 0.282%133,376 2,077,912 0.000%- - 592SNPD 1,584,435 0.230%108,677 1,693,112 4.997%5,431 84,608 592UT 2,151,857 0.312%147,597 2,299,454 0.000%- - 592WA 324,812 0.047%22,279 347,091 0.000%- - 592WYP 706,217 0.102%48,440 754,657 0.000%- - 592WYU 28,985 0.004%1,988 30,973 0.000%- - 593CA 3,910,816 0.568%268,244 4,179,061 0.000%- - 593ID 3,616,984 0.525%248,090 3,865,075 100.000%248,090 3,865,075 593OR 20,649,317 2.997%1,416,344 22,065,662 0.000%- - 593SNPD 1,123,557 0.163%77,065 1,200,622 4.997%3,851 59,997 593UT 24,606,278 3.571%1,687,754 26,294,032 0.000%- - 593WA 3,616,019 0.525%248,024 3,864,043 0.000%- - 593WYP 3,490,775 0.507%239,434 3,730,209 0.000%- - 593WYU 652,785 0.095%44,775 697,559 0.000%- - 594CA 431,457 0.063%29,594 461,051 0.000%- - 594ID 418,692 0.061%28,718 447,410 100.000%28,718 447,410 594OR 3,545,209 0.514%243,167 3,788,376 0.000%- - 594SNPD 6,742 0.001%462 7,204 4.997%23 360 594UT 6,941,878 1.007%476,146 7,418,023 0.000%- - 594WA 696,767 0.101%47,792 744,559 0.000%- - 594WYP 657,907 0.095%45,126 703,033 0.000%- - 594WYU 119,335 0.017%8,185 127,521 0.000%- - 595SNPD 834,932 0.121%57,268 892,200 4.997%2,862 44,585 596CA 54,111 0.008%3,711 57,822 0.000%- - 596ID 68,384 0.010%4,690 73,074 100.000%4,690 73,074 596OR 610,765 0.089%41,893 652,657 0.000%- - 596UT 189,135 0.027%12,973 202,108 0.000%- - 2020 Protocol FERC Spread Idaho General Rate Case - December 2019 Actual 12 Months Ended Pro Forma Pro Forma 12 Months Ending x Idaho Pro Forma Pro Forma 12 Months Ending December 2021 Idaho 596WYP 231,329 0.034%15,867 247,195 0.000%- - 596WYU 44,418 0.006%3,047 47,464 0.000%- - 597CA 13,119 0.002%900 14,019 0.000%- - 597ID 32,734 0.005%2,245 34,979 100.000%2,245 34,979 597OR 184,301 0.027%12,641 196,942 0.000%- - 597SNPD (110,200) -0.016%(7,559) (117,758) 4.997%(378) (5,885) 597UT 178,592 0.026%12,250 190,841 0.000%- - 597WA 12,707 0.002%872 13,578 0.000%- - 597WYP 29,319 0.004%2,011 31,330 0.000%- - 597WYU 15,049 0.002%1,032 16,081 0.000%- - 598CA 6,511 0.001%447 6,958 0.000%- - 598OR 43,857 0.006%3,008 46,865 0.000%- - 598SNPD 1,416,516 0.206%97,159 1,513,676 4.997%4,855 75,641 598WA 13,077 0.002%897 13,974 0.000%- - 901CN 1,710,538 0.248%117,326 1,827,865 4.207%4,935 76,890 902CA 290,051 0.042%19,895 309,946 0.000%- - 902CN 448,129 0.065%30,737 478,867 4.207%1,293 20,144 902ID 1,674,872 0.243%114,880 1,789,752 100.000%114,880 1,789,752 902OR 3,103,438 0.450%212,866 3,316,304 0.000%- - 902UT 3,563,256 0.517%244,405 3,807,661 0.000%- - 902WA 469,647 0.068%32,213 501,860 0.000%- - 902WYP 813,548 0.118%55,802 869,350 0.000%- - 902WYU 166,428 0.024%11,415 177,844 0.000%- - 903CA 65,150 0.009%4,469 69,619 0.000%- - 903CN 25,647,061 3.722%1,759,141 27,406,203 4.207%73,999 1,152,850 903ID 164,863 0.024%11,308 176,171 100.000%11,308 176,171 903OR 704,600 0.102%48,329 752,928 0.000%- - 903UT 2,178,594 0.316%149,431 2,328,024 0.000%- - 903WA 341,198 0.050%23,403 364,601 0.000%- - 903WYP 384,524 0.056%26,375 410,899 0.000%- - 903WYU 68,624 0.010%4,707 73,331 0.000%- - 907CN (8,676) -0.001%(595) (9,271) 4.207%(25) (390) 908CA 2,592 0.000%178 2,770 0.000%- - 908CN 2,096,129 0.304%143,774 2,239,903 4.207%6,048 94,222 908ID (2) 0.000%(0) (3) 100.000%(0) (3) 908OR 2,053,048 0.298%140,819 2,193,867 0.000%- - 908OTHER 55,846 0.008%3,830 59,676 0.000%- - 908UT 2,417,347 0.351%165,807 2,583,154 0.000%- - 908WA 342,845 0.050%23,516 366,360 0.000%- - 908WYP 869,578 0.126%59,645 929,222 0.000%- - 909CN 1,459,916 0.212%100,136 1,560,052 4.207%4,212 65,624 910CN 322 0.000%22 344 4.207%1 14 920OR 0 0.000%0 0 0.000%- - 920SO 74,725,665 10.844%5,125,461 79,851,126 5.716%292,989 4,564,560 921SO 2,299,311 0.334%157,711 2,457,022 5.716%9,015 140,452 922SO (22,561,797) -3.274%(1,547,522) (24,109,319) 5.716%(88,462) (1,378,170) 925SO - 0.000%- - 5.716%- - 928CA 21,947 0.003%1,505 23,453 0.000%- - 928ID 33,671 0.005%2,309 35,980 100.000%2,309 35,980 928OR 130,996 0.019%8,985 139,981 0.000%- - 928SO 462,532 0.067%31,725 494,257 5.716%1,814 28,253 928UT 91,322 0.013%6,264 97,586 0.000%- - 928WA 242,737 0.035%16,649 259,387 0.000%- - 928WYP 78,603 0.011%5,391 83,995 0.000%- - 929SO (3,265,277) -0.474%(223,967) (3,489,244) 5.716%(12,803) (199,457) 935CA 1,164 0.000%80 1,244 0.000%- - 935ID 1,539 0.000%106 1,645 100.000%106 1,645 935OR 11,454 0.002%786 12,240 0.000%- - 935SO 2,025,810 0.294%138,951 2,164,761 5.716%7,943 123,745 935WA 271 0.000%19 290 0.000%- - 935WYP 157 0.000%11 168 0.000%- - Utility Labor 459,314,844 66.6531%31,504,576 490,819,419 1,818,071 28,324,291 Ref 4.2 Capital/Non Utility 229,797,765 33.3469%15,761,914 245,559,679 Total Labor 689,112,608 100.00%47,266,490 736,379,098 Rocky Mountain Powe PAGE 4.3 Idaho General Rate Case - December 201 Paperless Bill Credits Adjustmen TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF Adjustment to Revenu Misc. Electric Revenue 451 3 (219,362) ID Situs (219,362) 4.3.1 Description of Adjustment: This adjustment adds into Test Period results the reduction in revenues due to paperless billing credits. For details, please refer to the testimony of Ms. Melissa S. Nottingham. Rocky Mountain Power Page 4.3.1 Idaho General Rate Case - December 2019 Summary of Credits by State Bill Credits FERC Acct Alloc. Total Co. ($)Paperless Credit 451 UT 2,716,081 451 OR 1,384,240 451 WA 213,633 451 WY 332,087 451 ID 219,362 Ref 4.3 451 CA 89,463 4,954,867 Rocky Mountain Powe PAGE 4.4 Idaho General Rate Case - December 201 Credit Facility Fees TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF Adjustment to Expense: Credit facility fee expens 921 1 1,380,459 SO 5.7163% 78,912 4.4.1 Description of Adjustment: This adjustment adds into the Test Period the credit facilities and associated commitment fees which are a requirement for the Company to have access to short-term borrowing or commercial paper. Rocky Mountain Power Page 4.4.1 Idaho General Rate Case - December 2019 Credit Facility Fee Adjustment FERC Acct Alloc. 921 SO 1,380,459 Ref 4.4 Period Monthly balance ($)Jan-19 127,630 Feb-19 127,630 Mar-19 106,269 Apr-19 103,217 May-19 108,621 Jun-19 174,160 Jul-19 105,443 Aug-19 104,160 Sep-19 104,160 Oct-19 105,447 Nov-19 104,160 Dec-19 109,564 12 ME December 2019 1,380,459 Adjust Interest Expense - Credit Facility Fees Add credit facility fees interest expense Rocky Mountain Powe PAGE 4.5 Idaho General Rate Case - December 201 Outside Services TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF Adjustment to Expense: Outside Services Expens 923 1 2,900 ID Situs 2,900 4.5.1 Outside Services Expens 923 1 (581,867) SO 5.7163% (33,261) 4.5.1 Total (578,967) (30,361) Description of Adjustment: In compliance with Idaho Order No. 32196, this adjustment normalizes outside services expense for the 12 months ended December 2019 to a three-year average. Rocky Mountain Power Page 4.5.1 Idaho General Rate Case December 2019 Outside Services Expense Year Factor Total Factor Total Factor Total 2,900 Ref. 4.5 (581,867)Ref. 4.5 Adjustment from December 2019 Actuals Summary of Outside Services Expense by Year Three-Year Average Rocky Mountain Powe PAGE 4.6 Idaho General Rate Case - December 201 Generation Expense Normalization TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF Adjustment to Expense: Generation Overhaul Expense - Stea 510 1 (6,040,667) SG 5.9111% (357,071) 4.6.1 Generation Overhaul Expense - Othe 553 1 509,959 SG 5.9111% 30,144 4.6.1 Total (5,530,707) (326,927) Description of Adjustment: This adjustment normalizes generation overhaul expenses in the 12 months ended December 2019 using a four-year average methodology. In this adjustment, overhaul expenses from December 2016 - December 2019 are restated in constant dollars to a December 2019 level using industry specific indices and then those constant dollars are averaged. The actual overhaul costs for the 12 months ended December 2019 are subtracted from the four-year average which results in this adjustment. Rocky Mountain Power PAGE 4.6.1 Idaho General Rate Case - December 2019 Generation Expense Normalization FUNCTION: STEAM Period Overhaul Expense Less Cholla less Cholla Dollars Constant Dollars Year Ended December 2016 31,039,989 - 31,039,989 8.41%33,651,766 Year Ended December 2017 20,163,157 - 20,163,157 7.03%21,580,599 Year Ended December 2018 34,051,525 (3,257,000) 30,794,525 3.08%31,742,016 Year Ended December 2019 37,045,683 - 37,045,683 0.00%37,045,683 4 Year Average - Steam 31,005,016 Year Ended December 2019 Overhaul Expense - Steam 37,045,683 Ref. 4.6.2 Adjustment (6,040,667) Ref. 4.6 FUNCTION: OTHER Period Overhaul Expense Dollars Overhaul Expense Year Ended December 2016 1,887,191 7.09%2,020,945 Year Ended December 2017 796,964 6.05%845,165 Year Ended December 2018 5,959,360 2.99%6,137,777 Year Ended December 2019 2,321,350 0.00%2,321,350 4 Year Average 2,831,309 Year Ended December 2019 Overhaul Expense - Other 2,321,350 Ref. 4.6.2 Adjustment 509,959 Ref. 4.6 Rocky Mountain Power PAGE 4.6.2 Idaho General Rate Case - December 2019 Generation Expense Normalization Existing Units Yr. Ended Yr. Ended Yr. Ended Yr. Ended December 2016 December 2017 December 2018 December 2019 Steam Production Blundell 981,000 319,000 354,314 202,844 Dave Johnston 2,355,309 5,362,747 4,794,336 9,243,457 Gadsby - 68,308 343,436 390,865 Hunter 8,162,353 - 8,411,847 6,206,830 Huntington - - 8,857,107 12,570,354 Jim Bridger 6,249,089 5,906,742 6,661,397 6,237,185 Naughton 5,366,238 4,646,360 34,087 1,013,147 Wyodak 4,651,000 (18,000) - - Cholla - - 3,257,000 - Colstrip 1,237,000 1,218,000 - - Craig 1,657,000 2,660,000 - 1,181,000 Hayden 381,000 - 1,338,000 - Subtotal - Steam 31,039,989 20,163,157 34,051,525 37,045,683 Ref 4.6.1 Total Steam Production 31,039,989 20,163,157 34,051,525 37,045,683 Other Production Hermiston - 603,000 1,799,000 2,144,380 Currant Creek 1,576,236 72,070 26,996 50,170 Lake Side 310,955 - 3,680,431 (1,988) Gadsby Peakers - - 29,376 - Chehalis - 121,894 423,557 128,788 Subtotal - Other 1,887,191 796,964 5,959,360 2,321,350 Ref 4.6.1 Total - Other Production 1,887,191 796,964 5,959,360 2,321,350 Grand Total 32,927,181 20,960,121 40,010,885 39,367,033 PAGE 4.7 TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF 925 3 6,716,976 SO 5.7163% 383,965 4.7.1 Rocky Mountain Power Idaho General Rate Case - December 2019 Insurance Expense Adjustment to Expense: Adjust accrual to 3-year average Adjust property damage expense to 3-year Avg. Property Insurance - Transmission 924 3 (5,917) ID Situs (5,917) 4.7.2 Property Insurance - Idaho Distribution 924 3 - ID Situs - 4.7.2 Property Insurance - Non-T&D 924 3 (105,393) ID Situs (105,393) 4.7.2 Adjust Liability Insurance Premium 925 3 2,137,838 SO 5.7163% 122,206 4.7.3 Adjust Property Insurance Premium 924 3 (1,479,300) SO 5.7163% (84,562) 4.7.3 Total 7,264,204 310,300 Description of Adjustment: This adjustment normalizes injury and damages expense to reflect a three year average of gross expense net of insurance receivables, consistent with the methodology used in PAC-E-11-12. The adjustment also recalculates the historical average Idaho- allocated property damage amount using the most recent three-year time period. The insurance premiums in the base period have been adjusted to those in the Company's most current renewal. Rocky Mountain Power Idaho General Rate Case - December 2019 Insurance Expense Injuries & Damages - Three Year Average Jan-17 to Dec-17 Jan-18 to Dec-18 Jan-19 to Dec-19 Totals Accrual Accrual Accrual Accrual Accrual 7,995,858 12,497,345 1,366,237 21,859,440 Third Party Receivable 871,264 497,297 - 1,368,561 3 Year Average 8,139,681 Adjustment Detail: Base Year Expense 1,422,705 Insurance Receivable - Net Base Year Expense 1,422,705 3 Year Average - Accrual Basis 8,139,681 Above Difference in Base Year and Three-Year Average 6,716,976 Ref 4.7 Rocky Mountain Power Idaho General Rate Case - December 2019 Insurance Expense Property Damage Actual Losses (after deductible) System Transmission System Non- Deductible $1,000,000 $250,000 $1,000,000 January - December 2017 - - 113,393 January - December 2018 - - - January - December 2019 - - - Total - - 113,393 3 Year Average - - 37,798 Idaho Allocation Factor SG Situs SG Idaho Allocation %5.911%100%5.911% December 2019 - Idaho Allocated 3 Year Average - - 2,234 Docket No. PAC-E-11-12 Idaho Allocated Average 5,917 - 107,627 Adjustment (5,917) - (105,393) Ref. 4.7 Ref. 4.7 Ref. 4.7 Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 In s u r a n c e E x p e n s e Ad j u s t B a s e P e r i o d I n s u r a n c e P r e m i u m t o E x p e c t e d C Y 2 0 1 9 / 2 0 2 0 L e v e l Ad j u s t i n g t h e i n s u r a n c e p r e m i u m i n t h e b a s e p e r i o d t o t h e r e n e w e d a m o u n t e f f e c t i v e A u g u s t 1 5 , 2 0 1 9 & O c t o b e r 1 , 2 0 1 9 Pr e m i u m In c l u d e d i n R e s u l t s Re n e w a l 12 M o n t h s E n d e d 20 1 9 / 2 0 2 0 De c - 1 9 Ad j u s t m e n t Li a b i l i t y I n s u r a n c e P r e m i u m 6, 5 5 7 , 8 4 1 4, 4 2 0 , 0 0 3 2, 1 3 7 , 8 3 8 Re f 4 . 7 Pr o p e r t y I n s u r a n c e P r e m i u m 3, 8 0 1 , 7 9 5 5, 2 8 1 , 0 9 5 (1 , 4 7 9 , 3 0 0 ) Re f 4 . 7 10 , 3 5 9 , 6 3 6 In s u r a n c e R e n e w a l 2 0 1 9 / 2 0 2 0 Po l i c y E f f e c t i v e D a t e Po l i c y L i m i t Co v e r a g e Ge n e r a l L i a b i l i t y I n s u r a n c e 08 / 1 5 / 2 0 1 9 - 0 8 / 1 5 / 2 0 2 0 50 5 , 0 0 0 , 0 0 0 Th i r d P a r t y L i a b i l i t y L o s s e s 10 , 0 0 0 , 0 0 0 3, 8 8 4 , 8 4 1 Ca l i f o r n i a W i l d f i r e L i a b i l i t y I n s u r a n c e 08 / 1 5 / 2 0 1 9 - 0 8 / 1 5 / 2 0 2 0 95 , 0 0 0 , 0 0 0 Th i r d P a r t y L i a b i l i t y L o s s e s 10 , 0 0 0 , 0 0 0 2, 6 7 3 , 0 0 0 Pr o p e r t y I n s u r a n c e 10 / 1 / 2 0 1 9 - 8 / 1 5 / 2 0 2 0 40 0 , 0 0 0 , 0 0 0 Pr o p e r t y / B o i l e r M a c h i n e r y 10 , 0 0 0 , 0 0 0 3, 8 0 1 , 7 9 5 (1 ) 10 , 3 5 9 , 6 3 6 Ab o v e Se l f - I n s u r e d Re t e n t i o n Pr e m i u m A l l o c a t e d t o Pa c i f i C o r p E l e c t r i c PAGE 4.8Rocky Mountain Power Idaho General Rate Case - December 2019 Uncollectible Expense TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF Adjustment to Expense: Uncollectible Expens 904 1 (78,689) ID Situs (78,689) 4.8.1 Description of Adjustment: This adjusts the uncollectible expense to a three year average as ordered by the Commission in the Idaho General Rate Case No. PAC-E-10-07. Page 4.8.1Rocky Mountain Power Idaho General Rate Case - December 2019 Uncollectible Expense 12 Months Ended Expense Revenues Accounts % Dec-17 608,998 295,378,051 0.206% Dec-18 431,822 286,227,855 0.151% Three Year Historical Average 0.193% Description Amount Reference General Business Revenues 279,009,378 Average Uncollectible Rate 0.193% Uncollectible Expense using average rate 537,436 12 ME December 2019 Uncollectible Expense 616,125 Adjustment to Reflect three Yr. Avg.(78,689) Ref 4.8 Rocky Mountain Powe PAGE 4.9 Idaho General Rate Case - December 201 Memberships & Subscription TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF Adjustment to Expense: Remove Total Memberships and Subscriptions 930 1 (1,688,675) SO 5.7163% (96,530) 930 1 - ID Situs - Total (1,688,675) (96,530) 4.9.1 Add Back 75% of National & Regional Membership 930 1 1,038,306 SO 5.7163% 59,353 4.9.1 Description of Adjustment: This adjustment removes expenses in excess of Commission policy allowances as stated in the Commission order No. 29505. Per the order, National and regional trade organizations are recognized at 75%. Rocky Mountain Power Page 4.9.1 Idaho General Rate Case - December 2019 Memberships and Subscriptions Adjustment Detail Account Factor Description Amount Remove Total Memberships and Subscriptions in Account 930.2 930.2 SO Included in Unadjusted Results (1,688,675) 930.2 ID Included in Unadjusted Results - (1,688,675)Ref 4.9 Allowed National and Regional Trade Memberships at 75% 930.2 SO American Wind Energy Association 25,000 930.2 SO Associated Taxpayers of Idaho 1,200 930.2 SO Centre for Energy Advancement through Technological Innovation 33,000 930.2 SO Edison Electric Institute 879,872 930.2 SO Edison Electric Institute - Avian Power Line Interaction Committee 4,500 930.2 SO Edison Electric Institute - USWAG 57,611 930.2 SO Energy Systems Integration Group 936 930.2 SO Four County Alliance of Southeast Idaho 2,000 930.2 SO Greater Idaho Falls Chamber of Commerce 500 930.2 SO Idaho Association of Counties 1,000 930.2 SO Idaho Economic Development Association 4,000 930.2 SO Idaho Rural Partnership 2,000 930.2 SO National Automated Clearing House 2,875 930.2 SO National Electric Energy Testing Research and Application Center 86,000 930.2 SO National Joint Utilities Notification System 11,813 930.2 SO North American Transmission Forum 91,231 930.2 SO Northwest Environmental Business Council 500 930.2 SO Northwest Public Power Association 1,625 930.2 SO NW Hydro 1,200 930.2 SO Pacific Northwest Utilities Conference Committee 83,449 930.2 SO Regional Economic Development for Eastern Idaho 2,000 930.2 SO Rexburg Area Chamber of Commerce 473 930.2 SO Rexburg Rotary Club 328 930.2 SO Rigby Chamber of Commerce 100 930.2 SO Rocky Mountain Electrical League 18,000 930.2 SO Smart Electric Power Alliance 10,250 930.2 SO The Enterprise 750 930.2 SO The National Hydropower Association, Inc.34,350 930.2 SO Utility Economic Development Association, Inc.745 930.2 SO Western Energy Institute 500 930.2 SO Western Energy Supply Transmission Associates 25,685 930.2 SO Women's Energy Network 650 930.2 SO WorldatWork 265 1,384,407 Allowed Memberships and Subscriptions - 75% of amount above 1,038,306 Ref 4.9 Rocky Mountain Powe PAGE 4.10 Idaho General Rate Case - December 201 Idaho Pension Expense - Cash Basi TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF Adjustment to Expense: Pension Expens 930 1 18,712,41 SO 5.7163% 1,069,66 4.10.1 Description of Adjustment: Per IPUC Order No. 32196, this adjustment replaces the accrual pension expense for the 12 months ended December 2019 with the three-year average actual amount funded. Rocky Mountain Power Idaho General Rate Case - December 2019 Idaho Pension Expense - Cash Basis Cash Basis Pension Expense* Pension Funding CY 2017 50,000,000 Pension Funding CY 2018 - Pension Funding CY 2019 - Net Joint Venture Pension Funding Three-Year Avg. Ending December 2019 16,666,667 Exclude Mines 95.67% 15,945,623 15,945,623 Accrual Basis Pension Expense Total Pension Expense Net of Joint Venture and Mining Portion (5,405,331) Less: Local 57 Cash Basis Pension Expense Net of Joint Venture (6,723,383) Accrual Basis Pension Expense in Results 12 ME December 2019 (12,128,714) (12,128,714) Total Difference 28,074,337 O&M Portion 66.653% 18,712,413 Ref 4.10 Rocky Mountain Powe PAGE 4.11 Idaho General Rate Case - December 201 Remove Non-Recurring Entrie TOTAL IDAHO ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF Adjustment to Expense: Removal of prior-period accounting entr 557 1 1,654,159 SG 5.9111% 97,779 4.11.1 Description of Adjustment: Certain accounting entries were made to expense accounts during the 12 ME December 2019 Base Period that are non-recurring and relate to a prior period. These transactions are removed from the Base Period to normalize the 12 ME December 2021 Test Period. Rocky Mountain Power Page 4.11.1 Idaho General Rate Case - December 2019 Remove Non-Recurring Entries CWIP Reversal Adjustment FERC Account FERC Location Account Number Description Amount Allocation 5570000 273 545990 RMP CWIP Reserve reversal booked August 2017 (914,655) SG 5570000 95 545990 RMP CWIP Reserve reversal booked December 2017 (739,504) SG(1,654,159) 5. NET POWER COST ADJUSTMENTS IDAHO 2020 PROTOCOL Page 5.0 Total Net Power Cost Adjustments (Tab 5) TOTAL 5.1 5.2 0 0 0 0 Total Normalized Net Power Costs Nodal Pricing 0 0 0 0 1 Operating Revenues: 2 General Business Revenues - - - - - - - 3 Interdepartmental - - - - - - - 4 Special Sales 1,713,495 1,713,495 - - - - - 5 Other Operating Revenues - - - - - - - 6 Total Operating Revenues 1,713,495 1,713,495 - - - - - 7 8 Operating Expenses: 9 Steam Production (7,958,773) (7,958,773) - - - - - 10 Nuclear Production - - - - - - - 11 Hydro Production - - - - - - - 12 Other Power Supply (5,028,531) (5,058,087) 29,556 - - - - 13 Transmission 66,811 66,811 - - - - - 14 Distribution - - - - - - - 15 Customer Accounting - - - - - - - 16 Customer Service & Info - - - - - - - 17 Sales - - - - - - - 18 Administrative & General - - - - - - - 19 Total O&M Expenses (12,920,493) (12,950,049) 29,556 - - - - 20 Depreciation - - - - - - - 21 Amortization 8,564 - 8,564 - - - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal 2,912,548 2,939,542 (26,994) - - - - 24 State 659,612 665,725 (6,113) - - - - 25 Deferred Income Taxes 23,735 - 23,735 - - - - 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses:(9,316,035) (9,344,782) 28,747 - - - - 29 30 Operating Rev For Return:11,029,530 11,058,277 (28,747) - - - - 31 32 Rate Base: 33 Electric Plant In Service 236,445 - 236,445 - - - - 34 Plant Held for Future Use - - - - - - - 35 Misc Deferred Debits - - - - - - - 36 Elec Plant Acq Adj - - - - - - - 37 Pensions - - - - - - - 38 Prepayments - - - - - - - 39 Fuel Stock - - - - - - - 40 Material & Supplies - - - - - - - 41 Working Capital - - - - - - - 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant:236,445 - 236,445 - - - - 45 46 Deductions: 47 Accum Prov For Deprec - - - - - - - 48 Accum Prov For Amort (4,639) - (4,639) - - - - 49 Accum Def Income Tax (26,570) - (26,570) - - - - 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const - - - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions - - - - - - - 54 55 Total Deductions:(31,209) - (31,209) - - - - 56 57 Total Rate Base:205,236 - 205,236 - - - - 58 59 60 Estimated ROE impact 2.443%2.453%-0.010%0.000%0.000%0.000%0.000% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 14,625,424 14,663,544 (38,119) - - - - 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest - - - - - - - 70 Schedule "M" Additions 8,564 - 8,564 - - - - 71 Schedule "M" Deductions 105,100 - 105,100 - - - - 72 Income Before Tax 14,528,888 14,663,544 (134,656) - - - - 73 74 State Income Taxes 659,612 665,725 (6,113) - - - - 75 76 Taxable Income 13,869,277 13,997,819 (128,542) - - - - 77 78 Federal Income Taxes 2,912,548 2,939,542 (26,994) - - - - Rocky Mountain Power PAGE 5.1 Idaho General Rate Case - December 2019 Net Power Costs TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR ALLOCATED REF# Adjustment to Revenue: Sales for Resale (Account 447) Existing Firm PPL 447NPC 3 - SG 5.9111%- Existing Firm UPL 447NPC 3 - SG 5.9111%- Post-Merger Firm 447NPC 3 24,430,419 SG 5.9111% 1,444,112 Non-Firm 447NPC 3 4,130,399 SE 6.5220% 269,383 Total Sales for Resale 28,560,818 1,713,495 5.1.1 Adjustment to Expense: Purchased Power (Account 555) Existing Firm Demand PPL 555NPC 3 9,114,158 SG 5.9111% 538,749 Existing Firm Demand UPL 555NPC 3 13,749,771 SG 5.9111% 812,766 Existing Firm Energ 555NPC 3 50,582,507 SE 6.5220% 3,298,966 Post-merger Firm 555NPC 3 (138,341,280) SG 5.9111% (8,177,524) Post-merger Firm - Situs 555NPC 3 (4,879,895) UT Situs - Secondary Purchases 555NPC 3 15,254,142 SE 6.5220% 994,868 Seasonal Contracts 555NPC 3 - SG 5.9111%- Other Generation 555NPC 3 - SG 5.9111%- Total Purchased Power Adjustments:(54,520,596) (2,532,175) 5.1.1 Wheeling Expense (Account 565) Existing Firm PPL 565NPC 3 21,908,441 SG 5.9111% 1,295,035 Existing Firm UPL 565NPC 3 - SG 5.9111%- Post-merger Firm 565NPC 3 (23,033,389) SG 5.9111% (1,361,532) Non-Firm 565NPC 3 2,043,998 SE 6.5220% 133,309 Total Wheeling Expense Adjustments:919,049 66,811 5.1.1 Fuel Expense (Accounts 501, 503, 547) Fuel - Overburden Amortization - Idaho 501NPC 3 (115,324) ID Situs (115,324) Fuel - Overburden Amortization - Wyomin 501NPC 3 (324,493) WY Situs - Fuel Consumed - Coal 501NPC 3 (78,208,288) SE 6.5220% (5,100,706) Fuel Consumed - Gas 501NPC 3 (2,824,585) SE 6.5220% (184,218) Steam from Other Sources 503NPC 3 (631,255) SE 6.5220% (41,170) Natural Gas Consumed 547NPC 3 (9,035,507) SE 6.5220% (589,291) Simple Cycle Combustion Turbine 547NPC 3 447,710 SE 6.5220% 29,199 Cholla / APS Exchange 501NPC 3 (38,598,189) SE 6.5220% (2,517,355) Total Fuel Expense Adjustments:(129,289,931) (8,518,865) 5.1.1 Total Power Cost Adjustment (211,452,296) (12,697,723) 5.1.1 Post-merger Firm Type 1 555NPC 1 (33,256,288) SG 5.9111% (1,965,820) 5.1.1 Description of Adjustment: This net power cost adjustment normalizes power costs by adjusting sales for resale, purchased power, wheeling and fuel in a manner consistent with the contractual terms of sales and purchase agreements, and normal hydro and temperature conditions for the 12 month period ending December 2021. The GRID study for this adjustment is based on temperature adjusted normalized loads for the 12 months ended December 2019. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - 2 0 1 9 Ne t P o w e r C o s t A d j u s t m e n t (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) To t a l Re m o v e N o n - N P C / Un a d j u s t e d Ty p e 1 Ty p e 1 Ty p e 3 Ty p e 3 20 2 0 P Ac c o u n t NP C M e c h a n i s m NP C Ad j u s t m e n t s No r m a l i z e d N P C Pr o F o r m a N P C Ad j u s t m e n t Pr o t o c o l De s c r i p t i o n FE R C A c c o u n t (B T a b s ) Ac c r u a l s (1 ) + ( 2 ) (3 ) + ( 4 ) (6 ) - ( 5 ) Fa c t or Sa l e s f o r R e s a l e ( A c c o u n t 4 4 7 ) Ex i s t i n g F i r m S a l e s P P L 44 7 . 1 2 - - - - - - - SG Ex i s t i n g F i r m S a l e s U P L 44 7 . 1 2 2 - - - - - - - SG Po s t - m e r g e r F i r m S a l e s 44 7 . 1 3 , . 1 4 , . 2 0 , . 6 1 , . 6 2 18 2 , 1 7 1 , 6 1 3 - 18 2 , 1 7 1 , 6 1 3 - 18 2 , 1 7 1 , 6 1 3 20 6 , 6 0 2 , 0 3 2 24 , 4 3 0 , 4 1 9 SG No n - f i r m S a l e s 44 7 . 5 (4 , 1 3 0 , 3 9 9 ) - (4 , 1 3 0 , 3 9 9 ) - (4 , 1 3 0 , 3 9 9 ) - 4, 1 3 0 , 3 9 9 SE Tr a n s m i s s i o n S e r v i c e s 44 7 . 9 83 , 5 5 0 (8 3 , 5 5 0 ) - - - - - S On - s y s t e m W h o l e s a l e S a l e s 44 7 . 1 14 , 1 4 6 , 8 9 3 (1 4 , 1 4 6 , 8 9 3 ) - - - - - S To t a l R e v e n u e A d j u s t m e n t s 19 2 , 2 7 1 , 6 5 7 (1 4 , 2 3 0 , 4 4 3 ) 17 8 , 0 4 1 , 2 1 4 - 17 8 , 0 4 1 , 2 1 4 20 6 , 60 2 , 0 3 2 28 , 5 6 0 , 8 1 8 Pu r c h a s e d P o w e r ( A c c o u n t 5 5 5 ) Ex i s t i n g F i r m D e m a n d P P L 55 5 . 6 6 - - - - - 9, 1 1 4 , 1 5 8 9, 1 1 4 , 1 5 8 SG Ex i s t i n g F i r m D e m a n d U P L 55 5 . 6 8 - - - - - 13 , 7 4 9 , 7 7 1 13 , 7 4 9 , 7 7 1 SG Ex i s t i n g F i r m E n e r g y 55 5 . 6 5 , 5 5 5 . 6 9 - - - - - 50 , 5 8 2 , 5 0 7 50 , 5 8 2 , 5 0 7 SE Po s t - m e r g e r F i r m 55 5 . 2 6 , . 5 5 , . 5 9 , . 6 1 , . 6 2 , . 6 3 , . 6 4 , . 6 7 , . 8 69 5 , 1 0 9 , 6 3 8 - 69 5 , 1 0 9 , 6 3 8 - 69 5 , 1 0 9 , 6 3 8 52 3 , 5 1 2 , 0 7 0 (1 7 1 , 5 9 7 , 5 6 8 ) SG Po s t - m e r g e r F i r m - S i t u s 55 5 . 2 7 4, 8 7 9 , 8 9 5 - 4, 8 7 9 , 8 9 5 - 4, 8 7 9 , 8 9 5 - (4 , 8 7 9 , 8 9 5 ) Si t u s Se c o n d a r y P u r c h a s e s 55 5 . 7 , 5 5 5 . 2 5 (1 5 , 2 5 4 , 1 4 2 ) - (1 5 , 2 5 4 , 1 4 2 ) - (1 5 , 2 5 4 , 1 4 2 ) - 15 , 2 5 4 , 1 4 2 SE NP C D e f e r r a l M e c h a n i s m 55 5 . 5 7 (5 2 , 4 7 0 , 4 7 8 ) 52 , 4 7 0 , 4 7 8 - - - - - OT H E R Se a s o n a l C o n t r a c t s - - - - - - - SG Wi n d I n t e g r a t i o n C h a r g e - - - - - - - SG RP S C o m p l i a n c e P u r c h a s e s 55 5 . 2 2 , 5 5 5 . 2 3 , 5 5 5 . 2 4 93 0 , 4 7 0 (9 3 0 , 4 7 0 ) - - - - - OT H E R BP A R e g i o n a l A d j u s t m e n t s 55 5 . 1 1 , 5 5 5 . 1 2 , 5 5 5 . 1 3 3 - - - - - - - S Po s t - m e r g e r F i r m T y p e 1 - - - (3 3 , 2 5 6 , 2 8 8 ) (3 3 , 2 5 6 , 2 8 8 ) - 33 , 2 5 6 , 2 8 8 SG To t a l P u r c h a s e d P o w e r A d j u s t m e n t 63 3 , 1 9 5 , 3 8 4 51 , 5 4 0 , 0 0 8 68 4 , 7 3 5 , 3 9 2 (33 , 2 5 6 , 28 8 ) 65 1 , 4 7 9 , 1 0 4 59 6 , 95 8 , 5 0 7 (5 4 , 5 2 0 , 5 9 6 ) Wh e e l i n g ( A c c o u n t 5 6 5 ) Ex i s t i n g F i r m P P L 56 5 . 2 6 - - - - - 21 , 9 0 8 , 4 4 1 21 , 9 0 8 , 4 4 1 SG Ex i s t i n g F i r m U P L 56 5 . 2 7 - - - - - - - SG Po s t - m e r g e r F i r m 56 5 . 0 , 5 6 5 . 4 6 , 5 6 5 . 1 14 0 , 8 9 0 , 4 9 6 - 14 0 , 8 9 0 , 4 9 6 - 14 0 , 8 9 0 , 4 9 6 11 7 , 8 5 7 , 1 0 7 (2 3 , 0 3 3 , 3 8 9 ) SG No n - f i r m 56 5 . 2 5 4, 9 3 4 , 7 7 2 - 4, 9 3 4 , 7 7 2 - 4, 9 3 4 , 7 7 2 6, 9 7 8 , 7 7 0 2, 0 4 3 , 9 9 8 SE To t a l W h e e l i n g E x p e n s e A d j u s t m e n t 14 5 , 8 2 5 , 2 6 8 - 14 5 , 8 2 5 , 2 6 8 - 14 5 , 8 2 5 , 2 6 8 14 6 , 74 4 , 3 1 7 91 9 , 0 4 9 Fu e l E x p e n s e ( A c c o u n t s 5 0 1 , 5 0 3 a n d 5 4 7 ) Fu e l - O v e r b u r d e n A m o r t i z a t i o n - I d a h o 50 1 . 1 2 11 5 , 3 2 4 - 11 5 , 3 2 4 - 11 5 , 3 2 4 - (1 1 5 , 3 2 4 ) ID Fu e l - O v e r b u r d e n A m o r t i z a t i o n - W y o m i n g 50 1 . 1 2 32 4 , 4 9 3 - 32 4 , 4 9 3 - 32 4 , 4 9 3 - (3 2 4 , 4 9 3 ) WY Fu e l C o n s u m e d - C o a l 50 1 . 1 66 6 , 1 3 2 , 7 0 2 - 66 6 , 1 3 2 , 7 0 2 - 66 6 , 1 3 2 , 7 0 2 58 7 , 9 2 4 , 4 1 4 (7 8 , 2 0 8 , 2 8 8 ) SE Fu e l C o n s u m e d - G a s 50 1 . 3 5 7, 4 7 0 , 1 6 6 - 7, 4 7 0 , 1 6 6 - 7, 4 7 0 , 1 6 6 4, 6 4 5 , 5 8 1 (2 , 8 2 4 , 5 8 5 ) SE St e a m F r o m O t h e r S o u r c e s 50 3 4, 8 3 6 , 7 7 2 - 4, 8 3 6 , 7 7 2 - 4, 8 3 6 , 7 7 2 4, 2 0 5 , 5 1 7 (6 3 1 , 2 5 5 ) SE Na t u r a l G a s C o n s u m e d 54 7 . 1 27 9 , 0 4 7 , 5 0 2 - 27 9 , 0 4 7 , 5 0 2 - 27 9 , 0 4 7 , 5 0 2 27 0 , 0 1 1 , 9 9 5 (9 , 0 3 5 , 5 0 7 ) SE Si m p l e C y c l e C o m b u s t i o n T u r b i n e s 54 7 . 1 1, 1 6 0 , 5 8 0 - 1, 1 6 0 , 5 8 0 - 1, 1 6 0 , 5 8 0 1, 6 0 8 , 2 9 0 44 7 , 7 1 0 SE Ch o l l a / A P S E x c h a n g e 50 1 . 1 38 , 5 9 8 , 1 8 9 - 38 , 5 9 8 , 1 8 9 - 38 , 5 9 8 , 1 8 9 - (3 8 , 5 9 8 , 1 8 9 ) SE Fu e l R e g u l a t o r y C o s t s D e f e r r a l a n d A m o r t 50 1 . 1 5 4, 0 2 8 , 2 4 7 (4 , 0 2 8 , 2 4 7 ) - - - - - S Fu e l R e g u l a t o r y C o s t s D e f e r r a l a n d A m o r t 50 1 . 1 5 (1 , 1 4 7 , 3 9 3 ) 1, 1 4 7 , 3 9 3 - - - - - SE Mis c e l l a n e o u s F u e l C o s t s 50 1 . 0 , . 2 , . 3 , . 4 , . 4 5 , . 5 , . 5 1 16 , 3 6 3 , 3 3 6 (1 6 , 3 6 3 , 3 3 6 ) - - - - - SE Mi s c e l l a n e o u s F u e l C o s t s - C h o l l a 50 1 . 2 , 5 0 1 . 4 5 2, 8 8 8 , 3 3 2 (2 , 8 8 8 , 3 3 2 ) - - - - - SE To t a l F u e l E x p e n s e 1, 0 1 9 , 8 1 8 , 2 4 9 (2 2 , 1 3 2 , 5 2 1 ) 99 7 , 6 8 5 , 7 2 8 - 99 7 , 6 8 5 , 7 2 8 86 8 , 39 5 , 7 9 7 (1 2 9 , 2 8 9 , 9 3 1 ) Ne t P o w e r C o s t 1, 6 0 6 , 5 6 7 , 2 4 4 43 , 6 3 7 , 9 2 9 1, 6 5 0 , 2 0 5 , 1 7 3 (3 3 , 2 5 6 , 28 8 ) 1, 6 1 6 , 9 4 8 , 88 6 1, 4 0 5 , 4 9 6 , 5 9 0 (2 1 1 , 4 5 2 , 2 9 6 ) Re f 5 . 1 Ref 5 . 1 . 3 Re f 5 . 1 Rocky Mountain Power Study Results Idaho General Rate Case - 2019 MERGED PEAK/ENERGY SPLIT Net Power Cost Adjustment ($) Period Ending Merged Pre-Merger Pre-Merger 01/21-12/21 Demand Energy Non-Firm Post-Merger SPECIAL SALES FOR RESALE Pacific Pre Merger - - - - - Post Merger 206,602,032 - - - 206,602,032 Utah Pre Merger - - - - - NonFirm Sub Total - - - - - ---------------------------------------------------------------------------------------------------- TOTAL SPECIAL SALES 206,602,032 - - - 206,602,032 PURCHASED POWER & NET INTERCHANGE BPA Peak Purchase - - - - - Pacific Capacity - - - - - Mid Columbia 1,856,748 557,024 1,299,723 - - Misc/Pacific 154,785 32,097 122,688 - - Q.F. Contracts/PPL 156,932,671 8,525,037 41,535,225 - 106,872,409 Small Purchases west - - - - - --------------------------------------------------------- -------------------- -------------------- -------------------- -------------------- -------------------- Pacific Sub Total 158,944,203 9,114,158 42,957,636 - 106,872,409 Gemstate 1,717,824 - 1,717,824 - - GSLM - - - - - QF Contracts/UPL 178,399,735 13,749,771 5,892,759 - 158,757,204 IPP Layoff - - - - - Small Purchases east 14,288 - 14,288 - - UP&L to PP&L - - - - - --------------------------------------------------------- -------------------- -------------------- -------------------- -------------------- -------------------- Utah Sub Total 180,131,847 13,749,771 7,624,871 - 158,757,204 APS Supplemental - - - - - Avoided Cost Resource - - - - - BPA Reserve Purchase - - - - - 11,723,273 - - - 11,723,273 8,908,095 - - - 8,908,095 5,369,068 - - - 5,369,068 3,863,906 - - - 3,863,906 - - - - - 32,702,249 - - - 32,702,249 2,615,653 - - - 2,615,653 - - - - - - - - - - 7,122,324 - - - 7,122,324 160,742 - - - 160,742 - - - - - 5,084,680 - - - 5,084,680 2,646,179 - - - 2,646,179 7,081,219 - - - 7,081,219 7,129,800 - - - 7,129,800 11,691,000 - - - 11,691,000 1,795,505 - - - 1,795,505 3,949,010 - - - 3,949,010 2,905,571 - - - 2,905,571 20,662,796 - - - 20,662,796 40,686,138 - - - 40,686,138 - - - - - 10,259,065 - - - 10,259,065 - - - - - 5,400,000 - - - 5,400,000 Cedar Springs Wind Cedar Springs Wind III Combine Hills Wind Cove Mountain Solar Cove Mountain Solar II Deseret Purchase Eagle Mountain - UAMPS/UMPA Georgia-Pacific Camas Hermiston Purchase Hunter Solar Hurricane Purchase MagCorp MagCorp Reserves Milican Solar Milford Solar Nucor Bayer Reserves Prineville Solar Rock River Wind Sigurd Solar Three Buttes Wind Top of the World Wind Tri-State Purchase Wolverine Creek Wind BPA So. Idaho PSCo Exchange West Valley Toll - - - - - Dec-21 Rocky Mountain Power Study Results Idaho General Rate Case - 2019 MERGED PEAK/ENERGY SPLIT Net Power Cost Adjustment ($) Period Ending Merged Pre-Merger Pre-Merger 01/21-12/21 Demand Energy Non-Firm Post-Merger Dec-21 Seasonal Purchased Power Constellation 2013-2016 - - System Balancing Purchases 63,162,186 63,162,186 Short Term Firm Purchases 2,964,000 2,964,000 --------------------------------------------------------- -------------------- -------------------- -------------------- -------------------- -------------------- New Firm Sub Total 257,882,457 - - - 257,882,457 Integration Charge - - - - - Non Firm Sub Total - - - - - -------------------- -------------------- -------------------- -------------------- -------------------- TOTAL PURCHASED PW & NET INT.596,958,507 22,863,930 50,582,507 - 523,512,070 WHEELING & U. OF F. EXPENSE Pacific Firm Wheeling and Use of Facilities 21,908,441 21,908,441 - - - Utah Firm Wheeling and Use of Facilities - - - - - Post Merger 117,857,107 - - - 117,857,107 Nonfirm Wheeling 6,978,770 - - 6,978,770 - -------------------- -------------------- -------------------- -------------------- -------------------- TOTAL WHEELING & U. OF F. EXPENSE 146,744,317 21,908,441 - 6,978,770 117,857,107 THERMAL FUEL BURN EXPENSE Carbon - - - - - Cholla - - - - - Colstrip 14,860,886 - - 14,860,886 - Craig 15,977,892 - - 15,977,892 - Chehalis 57,548,977 - - 57,548,977 - Currant Creek 40,096,686 - - 40,096,686 - Dave Johnston 50,763,271 - - 50,763,271 - Gadsby 4,645,581 - - 4,645,581 - Gadsby CT 1,608,290 - - 1,608,290 - Hayden 14,706,480 - - 14,706,480 - Hermiston 25,400,900 - - 25,400,900 - Hunter 83,683,121 - - 83,683,121 - Huntington 99,313,638 - - 99,313,638 - Jim Bridger 205,669,938 - - 205,669,938 - Lake Side 1 69,576,983 - - 69,576,983 - Lake Side 2 56,286,327 - - 56,286,327 - Naughton - Gas 21,102,120 - - 21,102,120 - Naughton 76,786,366 - - 76,786,366 - Wyodak 26,162,822 - - 26,162,822 - -------------------- -------------------- -------------------- -------------------- -------------------- TOTAL FUEL BURN EXPENSE 864,190,280 - - 864,190,280 - OTHER GENERATION EXPENSE Blundell 4,205,517 - -4,205,517 - -------------------- -------------------- -------------------- -------------------- -------------------- TOTAL OTHER GEN. EXPENSE 4,205,517 - - 4,205,517 - = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = NET POWER COST 1,405,496,590 44,772,370 50,582,507 875,374,567 434,767,145 = = = = = = = = = ======================================================================== Ref 5.1.1 Rocky Mountain Power PAGE 5.2 Idaho General Rate Case - December 2019 Nodal Pricing TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR ALLOCATED REF# Adjustment to Expense: Other Expenses 557 3 500,000 SG 5.9111% 29,556 5.2.2 Intangible Plant Amortization 404IP 3 144,876 SG 5.9111% 8,564 5.2.1 Adjustment to Rate Base: Miscellaneous Intangible Plan 303 3 4,000,000 SG 5.9111% 236,445 5.2.1 Accum. Amort. for Intangible Plan 111IP 3 (78,474) SG 5.9111% (4,639) 5.2.1 Adjustment to Tax: Schedule M Adjustmen SCHMAT 3 144,876 SG 5.9111% 8,564 Schedule M Adjustmen SCHMDT 3 1,778,004 SG 5.9111% 105,100 Deferred Inc Tax Exp 41110 3 (35,620) SG 5.9111% (2,106) Deferred Inc Tax Exp 41010 3 437,151 SG 5.9111% 25,841 ADIT Balance - 13 MA 2021 282 3 (449,500) SG 5.9111% (26,570) Description of Adjustment: This adjustment adds the software related rate base and on-going O&M costs for the Nodal Pricing Model as agreed upon in the Multi-State Process filed in Docket No. PAC-E-19-20, Appendix D. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 No d a l P r i c i n g El e c t r i c P l a n t i n S e r v i c e 13 M A Ac c o u n t Fa c t o r De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 De c - 2 1 In t a n g i b l e ( S o f t w a r e ) 30 3 SG 4, 0 0 0 , 0 0 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 4, 0 0 0 , 00 0 Re f . 5 . 2 Am o r t i z a t i o n E x p e n s e * 12 M E Ac c o u n t Fa c t o r De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 De c - 2 1 In t a n g i b l e P l a n t A m o r t i z a t i o n 40 4 I P SG 6, 0 3 6 12 , 0 7 3 12 , 0 7 3 12 , 0 7 3 12 , 0 7 3 12 , 0 7 3 12 , 0 7 3 12 , 0 7 3 12 , 0 7 3 12 , 0 7 3 12 , 0 7 3 12 , 0 7 3 12 , 0 7 3 14 4 , 8 7 6 Re f . 5 . 2 Am o r t i z a t i o n R e s e r v e 13 M A Ac c o u n t Fa c t o r De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 De c - 2 1 Ac c u m . A m o r t . f o r I n t a n g i b l e P l a n t 11 1 I P SG (6 , 0 3 6 ) (1 8 , 10 9 ) (3 0 , 18 2 ) (4 2 , 25 5 ) (5 4 , 32 8 ) (6 6 , 40 1 ) (7 8 , 47 4 ) (9 0 , 54 7 ) (1 0 2 , 62 0 ) (1 1 4 , 69 3 ) (1 2 6 , 76 6 ) (1 3 8 , 83 9 ) (1 5 0 , 91 2 ) (7 8 , 47 4 ) Re f . 5 . 2 *2 0 2 0 C o m p o s i t e D e p r e c i a t i o n R a t e - I n t a n g i b l e 3. 6 2 2 % *2 0 2 1 C o m p o s i t e D e p r e c i a t i o n R a t e - I n t a n g i b l e 3. 6 2 2 % Rocky Mountain Power Idaho General Rate Case - December 2019 Nodal Pricing Project Project Date Capital Amount Intangible Plant CAISO Implementation Fee 12/31/2020 1,000,000$ ESM System Upgrades 12/31/2020 906,000$ Settlement System Upgrades 12/31/2020 1,585,000$ Internal Capitalized IT Labor 12/31/2020 509,000$ 4,000,000$ Ref 5.2.1 Incremental O&M ESM Maintenance and Licenses 200,000$ Settlements Maintenance and Licenses 300,000$ 500,000$ Ref 5.2 6. DEPRECIATION & AMORTIZATION ADJUSTMENTS IDAHO 2020 PROTOCOL Page 6.0 Total Depreciation & Amortization (Tab 6) TOTAL 6.1 6.2 6.3 6.4 6.5 6.5.1 Total Normalized Depreciation & Amortization Expense Depreciation & Amortization Reserve Hydro Decommissioning Depreciation Allocation Correction New Depreciation Study Part 2 New Depreciation Study 1 Operating Revenues: 2 General Business Revenues - - - - - - - 3 Interdepartmental - - - - - - - 4 Special Sales - - - - - - - 5 Other Operating Revenues - - - - - - - 6 Total Operating Revenues - - - - - - - 7 8 Operating Expenses: 9 Steam Production 63,989 - - - - - 63,989 10 Nuclear Production - - - - - - - 11 Hydro Production 16,409 - - - - - 16,409 12 Other Power Supply 10,473 - - - - - 10,473 13 Transmission 8,255 - - - - - 8,255 14 Distribution 30,427 - - - - - 30,427 15 Customer Accounting 12,333 - - - - - 12,333 16 Customer Service & Info 621 - - - - - 621 17 Sales - - - - - - - 18 Administrative & General 13,035 - - - - - 13,035 19 Total O&M Expenses 155,543 - - - - - 155,543 20 Depreciation 11,840,607 533,644 - - (166,720) 8,425,407 - 21 Amortization 2,385,045 5,935 - - (10,028) - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal (51,754) (108,167) - - 35,432 (1,689,008) (31,181) 24 State (11,721) (24,497) - - 8,024 (382,513) (7,062) 25 Deferred Income Taxes (3,472,373) - - - - - - 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses:10,845,346 406,915 - - (133,291) 6,353,886 117,300 29 30 Operating Rev For Return:(10,845,346) (406,915) - - 133,291 (6,353,886) (117,300) 31 32 Rate Base: 33 Electric Plant In Service - - - - - - - 34 Plant Held for Future Use - - - - - - - 35 Misc Deferred Debits - - - - - - - 36 Elec Plant Acq Adj - - - - - - - 37 Pensions - - - - - - - 38 Prepayments - - - - - - - 39 Fuel Stock - - - - - - - 40 Material & Supplies - - - - - - - 41 Working Capital - - - - - - - 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant:- - - - - - - 45 46 Deductions: 47 Accum Prov For Deprec (6,222,362) - (399,459) (20,485) - - - 48 Accum Prov For Amort (958) - (958) - - - - 49 Accum Def Income Tax 1,178,850 - - - - - - 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const - - - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions (1,194,569) - - - - - - 54 55 Total Deductions:(6,239,039) - (400,418) (20,485) - - - 56 57 Total Rate Base:(6,239,039) - (400,418) (20,485) - - - 58 59 60 Estimated ROE impact -2.313%-0.090%0.007%0.000%0.030%-1.410%-0.026% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (14,381,195) (539,579) - - 176,748 (8,425,407) (155,543) 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest - - - - - - - 70 Schedule "M" Additions 14,123,026 - - - - - - 71 Schedule "M" Deductions - - - - - - - 72 Income Before Tax (258,169) (539,579) - - 176,748 (8,425,407) (155,543) 73 74 State Income Taxes (11,721) (24,497) - - 8,024 (382,513) (7,062) 75 76 Taxable Income (246,448) (515,083) - - 168,723 (8,042,893) (148,481) 77 78 Federal Income Taxes (51,754) (108,167) - - 35,432 (1,689,008) (31,181) IDAHO 2020 PROTOCOL Depreciation & Amortization (Tab 6) TOTAL 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal 24 State 25 Deferred Income Taxes 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense 28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Pensions 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherization Loans 43 Misc Rate Base 44 Total Electric Plant: 45 46 Deductions: 47 Accum Prov For Deprec 48 Accum Prov For Amort 49 Accum Def Income Tax 50 Unamortized ITC 51 Customer Adv For Const 52 Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule "M" Additions 71 Schedule "M" Deductions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable Income 77 78 Federal Income Taxes Page 6.0.1 Total 6.5.2 6.5.3 6.6 6.7 0 0 0 Part 3 New Depreciation Study Part 4 New Depreciation Study Decommissioning Cost Remove Excess Reserve Giveback 0 0 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (131,153) - - 3,179,429 - - - - - 2,389,137 - - - - - - - - - - - 1,741,170 - - - - - - 394,327 - - - - - - 6,513 (2,109,764) (587,408) (781,714) - - - - - - - - - - - - - - - - - 2,010,857 (2,109,764) 1,801,729 2,397,715 - - - (2,010,857) 2,109,764 (1,801,729) (2,397,715) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (4,212,703) - - (1,589,714) - - - - - - - - - - (1,998) 647,306 293,704 239,839 - - - - - - - - - - - - - - - - - - - - - - - - - - (1,194,569) - - - - (4,214,702) 647,306 (900,865) (1,349,876) - - - (4,214,702) 647,306 (900,865) (1,349,876) - - - -0.373%0.456%-0.384%-0.509%0.000%0.000%0.000% 131,153 - (2,389,137) (3,179,429) - - - - - - - - - - - - - - - - - 8,554,460 - 2,389,137 3,179,429 - - - - - - - - - - 8,685,612 - - - - - - 394,327 - - - - - - 8,291,286 - - - - - - 1,741,170 - - - - - - Rocky Mountain Power PAGE 6.1 Idaho General Rate Case - December 2019 Depreciation & Amortization Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Steam Production 403SP 3 384,242 SG 5.9111% 22,713 Hydro Production 403HP 3 239,649 SG-P 5.9111% 14,166 Other Production 403OP 3 2,129,924 SG 5.9111% 125,902 Transmission 403TP 3 3,271,813 SG 5.9111% 193,401 Distribution - Idaho 403364 3 132,851 ID Situs 132,851 General Plan 403GP 3 780,406 SO 5.7163% 44,611 Intangible Plan 404IP 3 103,827 SO 5.7163% 5,935 Total 7,042,712 539,579 6.1.1 Description of Adjustment: This adjustment enters into the test period results depreciation and amortization expense for the major plant additions added to rate base in adjustment 8.5. PAGE 6.1.1Rocky Mountain Power Idaho General Rate Case - December 2019 Incremental Depreciation Expense Stipulated 13 Month Avg Incremental Plant Depreciation Depreciation Plant Additions Expense on Description Account Account Factor Rate Included in Adj Plant Adds. Steam Production Plant: Various 312 403SP SG 5.325%7,173,599 384,242 Total Steam Plant 7,173,599 384,242 Hydro Production Plant: Various 332 403HP SG-P 2.765%9,265,985 239,649 Total Hydro Plant 9,265,985 239,649 Other Production Plant: Various 343 403OP SG 3.506%60,348,412 2,129,924 Total Other Plant 60,348,412 2,129,924 Transmission Plant: Various 355 403TP SG 1.719%191,228,363 3,271,813 Total Transmission Plant 191,228,363 3,271,813 Distribution Plant: Idaho 364 403364 ID 2.604%5,102,626 132,851 Total Distribution Plant 5,102,626 132,851 General Plant: General 397 403GP SO 5.576%13,994,992 780,406 Total General Plant 13,994,992 780,406 Intangible Plant: General 303 404IP SO 4.755%2,553,846 103,827 Total Intangible Plant 2,553,846 103,827 Total Depreciation and Amortization 289,667,823 7,042,712 Ref. 8.5.1 Ref. 6.1 Rocky Mountain Power PAGE 6.2 Idaho General Rate Case - December 2019 Depreciation & Amortization Reserv TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Steam Production 108SP 3 (111,407) SG 5.9111% (6,585) Hydro Production 108HP 3 (120,150) SG-P 5.9111% (7,102) Other Production 108OP 3 (2,028,264) SG 5.9111% (119,893) Transmission 108TP 3 (2,526,891) SG 5.9111% (149,368) Distribution - Idaho 108364 3 (83,641) ID Situs (83,641) General Plan 108GP 3 (575,021) SO 5.7163% (32,870) Intangible Plan 111IP 3 (16,766) SO 5.7163% (958) Total (5,462,140) (400,418) 6.2.1 Description of Adjustment: This adjustment enters into the test period results depreciation and amortization reserve for the major plant additions added to rate base in adjustment 8.5. Rocky Mountain Pwer PAGE 6.2.1 Idaho General Rate Case - December 2019 Incremental Accumulated Reserve Stipulated 13 Month Avg 13 Month Average Plant Reserve Depreciation Plant Additions Incremental Reserve Description Account Account Factor Rate Included in Adj on Plant Adds Steam Production Plant: Various 312 108SP SG 5.325%7,173,599 (111,407) Total Steam Plant 7,173,599 (111,407) Hydro Production Plant: Various 332 108HP SG-P 2.765%9,265,985 (120,150) Total Hydro Plant 9,265,985 (120,150) Other Production Plant: Various 343 108OP SG 3.506%60,348,412 (2,028,264) Total Other Plant 60,348,412 (2,028,264) Transmission Plant: Various 355 108TP SG 1.719%191,228,363 (2,526,891) Total Transmission Plant 191,228,363 (2,526,891) Distribution Plant: Idaho 364 108364 ID 2.604%5,102,626 (83,641) Total Distribution Plant 5,102,626 (83,641) General Plant: General 397 108GP SO 5.576%13,994,992 (575,021) Total General Plant 13,994,992 (575,021) General 303 111IP SO 4.755%2,553,846 (16,766) Total Intangible Plant 2,553,846 (16,766) 289,667,823 (5,462,140) Rocky Mountain Power PAGE 6.3 Idaho General Rate Case - December 2019 Hydro Decommissioning TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Depreciation Reserve 108HP 3 (513,623) SG-P 5.9111%(30,361) 6.3.1 Depreciation Reserve 108HP 3 167,068 SG-U 5.9111%9,876 6.3.1 Total (346,555) (20,485) Adjust to December 2021 13 Mo Average Balance for Projected Spend / Accrual Detail December 2019 Year End Balance (7,337,313) 6.3.1 December 2021 Avg Reserve Balanc (7,683,868) 6.3.1 Total Adjustment to Average Reserve (346,555) 6.3.1 Description of Adjustment: In the filed depreciation study, as agreed to in principle in Docket No. PAC-E-18-08, the Company proposed to establish a decommissioning fund in order to build up a reserve for possible decommissioning of some of the remaining smaller hydro plants. This adjustment walks the depreciation reserve balance to the December 2021 13 month average. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 De p r e c i a t i o n S t u d y - H y d r o D e c o m m i s s i o n i n g Sp e n din g , A c c r u a l s , a n d B a l a n c e s - E a s t S i d e , W e s t S i d e , a n d T o t a l R e s o u r c e s We s t S i d e Sp e n d Ac c r u a l s Ba l a n c e Ea s t S i d e Sp e n d Ac c r u a l s Ba l a n c e To t a l R e s o u r c e s Sp e n d Ac c r u a l s Ba l a n c e De c e m b e r - 1 9 26 9 (1 7 3 , 1 5 2 ) (6 , 8 8 0 , 7 6 7 ) De c e m b e r - 1 9 - 25 , 6 0 0 (4 5 6 , 5 4 6 ) De c e m b e r - 1 9 26 9 (1 4 7 , 5 5 1 ) (7 , 3 3 7 , 3 1 3 ) Re f 6 . 3 Ja n u a r y - 2 0 - (1 7 3 , 1 5 2 ) (7 , 0 5 3 , 9 1 9 ) Ja n u a r y - 2 0 - 25 , 6 0 0 (4 3 0 , 9 4 6 ) Ja n u a r y - 2 0 - (1 4 7 , 5 5 1 ) (7 , 4 8 4 , 8 6 5 ) Fe b r u a r y - 2 0 - (1 7 3 , 1 5 2 ) (7 , 2 2 7 , 0 7 0 ) Fe b r u a r y - 2 0 - 25 , 6 0 0 (4 0 5 , 3 4 6 ) Fe b r u a r y - 2 0 - (1 4 7 , 5 5 1 ) (7 , 6 3 2 , 4 1 6 ) Ma r c h - 2 0 - (1 7 3 , 1 5 2 ) (7 , 4 0 0 , 2 2 2 ) Ma r c h - 2 0 - 25 , 6 0 0 (3 7 9 , 7 4 5 ) Ma r c h - 2 0 - (1 4 7 , 5 5 1 ) (7 , 7 7 9 , 9 6 7 ) Ap r i l - 2 0 - (1 7 3 , 1 5 2 ) (7 , 5 7 3 , 3 7 4 ) Ap r i l - 2 0 - 25 , 6 0 0 (3 5 4 , 1 4 5 ) Ap r i l - 2 0 - (1 4 7 , 5 5 1 ) (7 , 9 2 7 , 5 1 9 ) Ma y - 2 0 - (1 7 3 , 1 5 2 ) (7 , 7 4 6 , 5 2 6 ) Ma y - 2 0 - 25 , 6 0 0 (3 2 8 , 5 4 5 ) Ma y - 2 0 - (1 4 7 , 5 5 1 ) (8 , 0 7 5 , 0 7 0 ) Ju n e - 2 0 1, 2 0 0 , 0 0 0 (1 7 3 , 1 5 2 ) (6 , 7 1 9 , 6 7 7 ) Ju n e - 2 0 - 25 , 6 0 0 (3 0 2 , 9 4 4 ) Ju n e - 2 0 1, 2 0 0 , 0 0 0 (1 4 7 , 5 5 1 ) (7 , 0 2 2 , 6 2 2 ) Ju l y - 2 0 - (1 7 3 , 1 5 2 ) Au g u s t - 2 0 - (1 7 3 , 1 5 2 ) (7 , 06 5 , 9 8 1 ) Au g u s t - 2 0 - 25 , 6 0 0 (2 5 1 , 7 4 4 ) Au g u s t - 2 0 - (1 4 7 , 5 5 1 ) (7 , 3 1 7 , 7 2 5 ) Se p t e m b e r - 2 0 - (1 7 3 , 1 5 2 ) (7 , 2 3 9 , 1 3 3 ) Se p t e m b e r - 2 0 - 25 , 6 0 0 (2 2 6 , 1 4 3 ) Se p t e m b e r - 2 0 - (1 4 7 , 5 5 1 ) (7 , 4 6 5 , 2 7 6 ) Oc t o b e r - 2 0 - (1 7 3 , 1 5 2 ) (7 , 4 1 2 , 2 8 4 ) Oc t o b e r - 2 0 - 25 , 6 0 0 (2 0 0 , 5 4 3 ) Oc t o b e r - 2 0 - (1 4 7 , 5 5 1 ) (7 , 6 1 2 , 8 2 7 ) No v e m b e r - 2 0 - (1 7 3 , 1 5 2 ) (7 , 5 8 5 , 4 3 6 ) No v e m b e r - 2 0 - 25 , 6 0 0 (1 7 4 , 9 4 3 ) No v e m b e r - 2 0 - (1 4 7 , 5 5 1 ) (7 , 7 6 0 , 3 7 9 ) De c e m b e r - 2 0 - (1 7 3 , 1 5 2 ) (7 , 7 5 8 , 5 8 8 ) De c e m b e r - 2 0 - 25 , 6 0 0 (1 4 9 , 3 4 2 ) De c e m b e r - 2 0 - (1 4 7 , 5 5 1 ) (7 , 9 0 7 , 9 3 0 ) We s t S i d e Sp e n d Ac c r u a l s Ba l a n c e Ea s t S i d e Sp e n d Ac c r u a l s Ba l a n c e To t a l R e s o u r c e s Sp e n d Ac c r u a l s Ba l a n c e Ja n u a r y - 2 1 Fe b r u a r y - 2 1 Ma r c h - 2 1 Ap r i l - 2 1 Ma y - 2 1 Ju n e - 2 1 Ju l y - 2 1 Au g u s t - 2 1 Se p t e m b e r - 2 1 Oc t o b e r - 2 1 No v e m b e r - 2 1 De c e m b e r - 2 1 We s t S i d e To t a l 13 M o . A v e r a g e Ea s t S i d e To t a l 13 M o . A v e r a g e To t a l R e s o u r c e s To t a l 13 M o . A v e r a g e 12 M E D e c 2 0 2 1 - 72 8 , 3 9 6 (7 , 3 9 4 , 39 0 ) 12 M E D e c 2 0 2 1 - (2 8 0 , 2 7 2 ) (2 8 9 , 4 7 8 ) 12 M E D e c 2 0 2 1 - 44 8 , 1 2 5 (7 , 6 8 3 , 8 6 8 ) Re f 6 . 3 Rocky Mountain Power PAGE 6.4 Idaho General Rate Case - December 2019 Depreciation Allocation Correction TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Remove syst. alloc. deferral 403SP 1 (560,206) SG 5.9111% (33,114) 6.4.1 Remove syst. alloc. give-back reversal 403SP 1 (2,260,238) SG 5.9111% (133,605) 6.4.2 Add Situs alloc. deferral 407 1 128,043 UT Situs - 6.4.1 Add Situs alloc. deferral 407 1 (10,028) ID Situs (10,028) 6.4.1 Add Situs alloc. deferral 407 1 442,191 WY Situs - 6.4.1 Total (2,260,238) (176,748) Description of Adjustment: The Company established a regulatory asset to track and defer any aggregate net increase in allocated depreciation expense in dockets in Wyoming, Utah, and Idaho for depreciation rates that became effective January 1, 2014. This deferred amount is reflected in historical data on a system-allocated basis, but should only be situs-assigned to Wyoming, Utah and Idaho. This adjustment removes the non-Carbon related deferred depreciation expense from historical data. Also being removed in this adjustment is the steam plant give-back reversal in Oregon established as part of the 2012 depreciation study. Page 6.4.1Rocky Mountain Power Idaho General Rate Case - December 2019 Depreciation Allocation Correction Adjustment Account Amount Factor Actual 403SP 560,206 SG Ref. 6.4 Correct Utah Depr 407 128,043 UT Ref. 6.4 Idaho Depr 407 (10,028) ID Ref. 6.4 Wyoming Depr 407 442,191 WYP Ref. 6.4 560,206 Calendar Actual Correct Year Period Account Number Amount Description FERC Account FERC Location Allocation Allocation2019156513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 1 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP 2019 1 565131 (160,306) Defer Deprec Expense - Steam - ID 4032000 1 SG ID 2019 1 565131 140,918 ID 187320 Deferred Depr amort 4032000 1 SG ID 2019 2 565131 10,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 2 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP20192565131(157,535) Defer Deprec Expense - Steam - ID 4032000 1 SG ID 2019 2 565131 135,268 ID 187320 Deferred Depr amort 4032000 1 SG ID 2019 3 565131 10,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 3 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP 2019 3 565131 (157,622) Defer Deprec Expense - Steam - ID 4032000 1 SG ID 2019 3 565131 124,410 ID 187320 Deferred Depr amort 4032000 1 SG ID2019456513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 4 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP 2019 4 565131 (158,271) Defer Deprec Expense - Steam - ID 4032000 1 SG ID 2019 4 565131 112,394 ID 187320 Deferred Depr amort 4032000 1 SG ID 2019 5 565131 10,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 5 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP20195565131(158,295) Defer Deprec Expense - Steam - ID 4032000 1 SG ID 2019 5 565131 137,856 ID 187320 Deferred Depr amort 4032000 1 SG ID 2019 6 565131 10,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 6 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP 2019 6 565131 (158,358) Defer Deprec Expense - Steam - ID 4032000 1 SG ID 2019 6 565131 177,766 ID 187320 Deferred Depr amort 4032000 1 SG ID2019756513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 7 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP 2019 7 565131 (158,194) Defer Deprec Expense - Steam - ID 4032000 1 SG ID 2019 7 565131 185,922 ID 187320 Deferred Depr amort 4032000 1 SG ID 2019 8 565131 10,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 8 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP20198565131(158,435) Defer Deprec Expense - Steam - ID 4032000 1 SG ID 2019 8 565131 183,486 ID 187320 Deferred Depr amort 4032000 1 SG ID 2019 9 565131 10,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 9 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP 2019 9 565131 (159,503) Defer Deprec Expense - Steam - ID 4032000 1 SG ID20199565131178,085 ID 187320 Deferred Depr amort 4032000 1 SG ID 2019 10 565131 10,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 10 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP 2019 10 565131 (160,449) Defer Deprec Expense - Steam - ID 4032000 1 SG ID 2019 10 565131 173,833 ID 187320 Deferred Depr amort 4032000 1 SG ID 2019 11 565131 10,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT20191156513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP 2019 11 565131 (162,871) Defer Deprec Expense - Steam - ID 4032000 1 SG ID 2019 11 565131 179,474 ID 187320 Deferred Depr amort 4032000 1 SG ID 2019 12 565131 10,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT 2019 12 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP 2019 12 565131 (164,926) Defer Deprec Expense - Steam - ID 4032000 1 SG ID201912565131175,326 ID 187320 Deferred Depr amort 4032000 1 SG ID Page 6.4.2Rocky Mountain Power Idaho General Rate Case - December 2019 Depreciation Allocation Correction Adjustment Account Amount Factor Actual 403SP 2,260,238 SG Ref. 6.4 Correct Oregon Give-Back 407 2,260,238 OR Ref. 6.4 Calendar Actual Correct Year Period Account Number Amount Description FERC Account FERC Location Allocation Allocation 2019 1 565131 49,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 1 565131 12,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 1 565131 36,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR 2019 1 565131 24,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR 2019 1 565131 51,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR 2019 1 565131 2,480 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR 2019 2 565131 49,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 2 565131 12,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 2 565131 36,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR 2019 2 565131 24,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR2019256513151,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR 2019 2 565131 2,480 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR 2019 3 565131 49,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 3 565131 12,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 3 565131 36,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR2019356513124,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR 2019 3 565131 51,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR 2019 3 565131 2,480 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR 2019 4 565131 84,372 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 4 565131 20,748 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 4 565131 63,305 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR 2019 4 565131 41,740 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR 2019 4 565131 88,049 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR 2019 4 565131 4,249 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR 2019 5 565131 49,797 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 5 565131 12,245 OR - Reverse give-back - Hunter Common 4032000 108 SG OR2019556513137,363 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR 2019 5 565131 24,635 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR 2019 5 565131 51,967 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR 2019 5 565131 2,508 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR 2019 6 565131 49,797 OR - Reverse give-back - Colstrip 4032000 108 SG OR2019656513112,245 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 6 565131 37,363 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR 2019 6 565131 24,635 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR 2019 6 565131 51,967 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR 2019 6 565131 2,508 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR 2019 7 565131 49,797 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 7 565131 12,245 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 7 565131 37,363 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR 2019 7 565131 24,635 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR 2019 7 565131 51,967 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR 2019 7 565131 2,508 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR2019856513149,797 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 8 565131 12,245 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 8 565131 37,363 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR 2019 8 565131 24,635 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR 2019 8 565131 51,967 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR201985651312,508 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR 2019 9 565131 49,797 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 9 565131 12,245 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 9 565131 37,363 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR 2019 9 565131 24,635 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR 2019 9 565131 51,967 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR201995651312,508 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR 2019 10 565131 49,797 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 10 565131 12,245 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 10 565131 37,363 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR 2019 10 565131 24,635 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR20191056513151,967 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR 2019 10 565131 2,508 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR 2019 11 565131 49,797 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 11 565131 12,245 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 11 565131 37,363 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR20191156513124,635 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR 2019 11 565131 51,967 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR 2019 11 565131 2,508 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR 2019 12 565131 49,797 OR - Reverse give-back - Colstrip 4032000 108 SG OR 2019 12 565131 12,245 OR - Reverse give-back - Hunter Common 4032000 108 SG OR 2019 12 565131 37,363 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR20191256513124,635 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR 2019 12 565131 51,967 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR 2019 12 565131 2,508 OR - Reverse give-back - Hunter 1&2 Common 4032000 108 SG OR Rocky Mountain Power PAGE 6.5 Idaho General Rate Case - December 2019 New Depreciation Study TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Steam Depreciation Expense 403SP 3 21,021,360 SG 5.9111% 1,242,599 Steam Depreciation Expense 403SP 3 8,610,460 SG 5.9111% 508,975 Steam Depreciation Expense 403SP 3 77,242,302 SG 5.9111% 4,565,888 Hydro Depreciation Expens 403HP 3 (178,564) SG-P 5.9111% (10,555) Hydro Depreciation Expens 403HP 3 (6,498) SG-U 5.9111%(384) Hydro Depreciation Expens 403HP 3 1,062,280 SG-P 5.9111% 62,793 Hydro Depreciation Expens 403HP 3 347,705 SG-U 5.9111% 20,553 Other Depreciation Expense 403OP 3 - SG 5.9111% - Other Depreciation Expense 403OP 3 10,738,997 SG 5.9111% 634,795 Other Depreciation Expense 403OP 3 29,517,390 SG-W 5.9111% 1,744,809 Other Depreciation Expense 403OP 3 868,962 SG 5.9111% 51,365 Transmission Depreciation Expense 403TP 3 (247,468) SG 5.9111% (14,628) Transmission Depreciation Expense 403TP 3 (260,835) SG 5.9111%(15,418) Transmission Depreciation Expense 403TP 3 (1,651,144) SG 5.9111%(97,601) Distribution Depreciation Expens 403360 3 (30,903) ID Situs (3,117) Distribution Depreciation Expens 403361 3 (59,923) ID Situs (6,044) Distribution Depreciation Expens 403362 3 (498,529) ID Situs (50,283) Distribution Depreciation Expens 403364 3 (609,901) ID Situs (61,516) Distribution Depreciation Expens 403365 3 (388,189) ID Situs (39,154) Distribution Depreciation Expens 403366 3 (192,365) ID Situs (19,403) Distribution Depreciation Expens 403367 3 (450,997) ID Situs (45,489) Distribution Depreciation Expens 403368 3 (690,558) ID Situs (69,652) Distribution Depreciation Expens 403369 3 (417,233) ID Situs (42,083) Distribution Depreciation Expens 403370 3 (118,813) ID Situs (11,984) Distribution Depreciation Expens 403371 3 (4,265) ID Situs (430) Distribution Depreciation Expens 403373 3 (30,166) ID Situs (3,043) General Depreciation Expens 403GP 3 10,051 CA Situs - General Depreciation Expens 403GP 3 75,651 OR Situs - General Depreciation Expens 403GP 3 (50,814) WA Situs - General Depreciation Expens 403GP 3 34,826 WY Situs - General Depreciation Expens 403GP 3 460,464 UT Situs - General Depreciation Expens 403GP 3 21,638 ID Situs 21,638 General Depreciation Expens 403GP 3 12,808 WY Situs - General Depreciation Expens 403GP 3 574 SG 5.9111%34 General Depreciation Expens 403GP 3 7,371 SG 5.9111%436 General Depreciation Expens 403GP 3 27,144 SG 5.9111% 1,604 General Depreciation Expens 403GP 3 983,958 SO 5.7163% 56,246 General Depreciation Expens 403GP 3 - SG 5.9111%- General Depreciation Expens 403GP 3 - SG 5.9111%- General Depreciation Expens 403GP 3 83,719 CN 4.2065% 3,522 General Depreciation Expens 403GP 3 14,304 SE 6.5220% 933 Total Depreciation Expense 145,254,798 8,425,407 6.5.5Description of Adjustment: This adjustment reflects the incremental depreciation expense and reserve for the depreciation study rates. The depreciation rates included are those from the Company's application to implement revised depreciation rates as agreed to in principle in Docket No. PAC-E-18-08 .This adjustment also reflects the incremental expense for the depreciation study rates for vehicles and includes the change in hydro decommissioning expense that is included in the depreciation study. Rocky Mountain Power PAGE 6.5.1 Idaho General Rate Case - December 2019 Part 2 New Depreciation Study TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Steam Operations 500 3 261,428 SG 5.9111% 15,453 Fuel Related-Non NPC 501 3 464 SE 6.5220% 30 Steam Maintenance 512 3 211,021 SG 5.9111% 12,474 Hydro Operations 535 3 50,969 SG-P 5.9111% 3,013 Hydro Operations 535 3 35,773 SG-U 5.9111% 2,115 Hydro Maintenance 545 3 9,610 SG-P 5.9111% 568 Hydro Maintenance 545 3 2,538 SG-U 5.9111% 150 Other Operations 548 3 41,140 SG 5.9111% 2,432 Other Operations 549 3 147 OR Situs - Other Maintenance 553 3 10,822 SG 5.9111% 640 Other Power Supply Expense 557 3 122,061 SG 5.9111% 7,215 Other Power Supply Expense 557 3 186 ID Situs 186 Transmission Operations 560 3 79,256 SG 5.9111%4,685 Transmission Maintenance 571 3 60,404 SG 5.9111%3,571 Distribution Operations 580 3 93,974 SNPD 4.9972%4,696 Distribution Operations 580 3 97,544 ID Situs 5,415 Distribution Maintenance 593 3 30,156 SNPD 4.9972%1,507 Distribution Maintenance 593 3 342,924 ID Situs 18,809 Customer Accounts 903 3 113,948 CN 4.2065%4,793 Customer Accounts 903 3 57,326 ID Situs 7,539 Customer Services 908 3 14,538 CN 4.2065%612 Customer Services 908 3 229 OTHER 0.0000%- Customer Services 908 3 23,299 ID Situs (0) Administrative & General 920 3 211,705 SO 5.7163%12,102 Administrative & General 920 3 2,456 ID Situs 138 Administrative & General 935 3 8,302 SO 5.7163%475 Administrative & General 935 3 60 ID Situs 6 1,882,280 108,623 6.5.6 Customer Services 910 3 235 CN 4.2065%10 Administrative & General 920 3 5,506 SO 5.7163%315 Fuel Related - Non-NPC 501 3 147,209 SE 6.5220%9,601 Steam Operations 506 3 447,132 SG 5.9111%26,431 Hydro Operations 535 3 129,367 SG-P 5.9111%7,647 Hydro Operations 535 3 49,342 SG-U 5.9111%2,917 778,790 46,920 6.5.6 Total Vehicle Depreciation 2,661,070 155,543 Description of Adjustment: This adjustment reflects the incremental depreciation expense and reserve for the depreciation study rates. The depreciation rates included are those from the Company's application to implement revised depreciation rates as agreed to in principle in Docket No. PAC-E-18-08 .This adjustment also reflects the incremental expense for the depreciation study rates for vehicles and includes the change in hydro decommissioning expense that is included in the depreciation study. Rocky Mountain Power PAGE 6.5.2 Idaho General Rate Case - December 2019 Part 3 New Depreciation Study TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Hydro Decommissioning Expens 403HP 3 (2,806,217) SG-P 5.9111% (165,879) 6.5.7 Hydro Decommissioning Expens 403HP 3 587,475 SG-U 5.9111% 34,726 6.5.7 (2,218,742) (131,153) Adjustment to Rate Base: Steam Accumulated Depreciation 108SP 3 (53,437,061) SG 5.9111% (3,158,731) Hydro Accumulated Deprecation 108HP 3 (612,462) SG-U 5.9111%(36,203) Other Accumulated Depreciation 108OP 3 (20,562,674) SG 5.9111% (1,215,485) Transmission Accumulated Depreciation 108TP 3 1,079,723 SG 5.9111%63,824 Distribution Accumulated Depreciation 108360 3 1,745,921 ID Situs 176,099 General Plant Accumulated Depreciation 108GP 3 (17,544) SG 5.9111%(1,037) General Plant Accumulated Depreciation 108GP 3 (491,979) SO 5.7163%(28,123) General Plant Accumulated Depreciation 108GP 3 (282,312) ID Situs (10,819) General Plant Accumulated Depreciation 108GP 3 (41,859) CN 4.2065%(1,761) General Plant Accumulated Depreciation 108GP 3 (7,152) SE 6.5220%(466) (72,627,399) (4,212,703) 6.5.5 Tax Impacts: Hydro Decommissioning: Schedule M Adjustmen SCHMAT 3 (448,128) SG 5.9111% (26,489) Deferred Income Tax Expense 41110 3 110,179 SG 5.9111%6,513 Accum Def Inc Tax Balance 282 3 (33,806) SG 5.9111%(1,998) (371,755) (21,975) Plant and Vehicle Depreciation: Schedule M Adjustmen SCHMAT 3 148,610,892 SG 5.9111% 8,784,573 Schedule M Adjustmen SCHMAT 3 161,976 SE 6.5220% 10,564 Schedule M Adjustmen SCHMAT 3 1491618 OR Situs - Schedule M Adjustmen SCHMAT 3 124,131 SNPD 4.9972% 6,203 Schedule M Adjustmen SCHMAT 3 (298,465) ID Situs (298,465) Schedule M Adjustmen SCHMAT 3 35,081 CA Situs - Schedule M Adjustmen SCHMAT 3 (140,223) WA Situs - Schedule M Adjustmen SCHMAT 3 (1,324,446) UT Situs - Schedule M Adjustmen SCHMAT 3 (2,166,841) WY Situs - Schedule M Adjustmen SCHMAT 3 212,440 CN 4.2065% 8,936 Schedule M Adjustmen SCHMAT 3 229 OTHER 0.0000%- Schedule M Adjustmen SCHMAT 3 1,209,471 SO 5.7163% 69,137 147,915,863 8,580,949 Description of Adjustment: This adjustment reflects the incremental depreciation expense and reserve for the depreciation study rates. The depreciation rates included are those from the Company's application to implement revised depreciation rates as agreed to in principle in Docket No. PAC-E-18-08 .This adjustment also reflects the incremental expense for the depreciation study rates for vehicles and includes the change in hydro decommissioning expense that is included in the depreciation study. Rocky Mountain Power PAGE 6.5.3 Idaho General Rate Case - December 2019 Part 4 New Depreciation Study TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Tax Impacts: Deferred Income Tax Expense 41110 3 (28,911,625) SG 5.9111% (1,709,002) Deferred Income Tax Expense 41110 3 43,903 SG 5.9111% 2,595 Deferred Income Tax Expense 41110 3 1,598 SG 5.9111% 94 Deferred Income Tax Expense 41110 3 (307,880) SG 5.9111%(18,199) Deferred Income Tax Expense 41110 3 (107,040) SG 5.9111%(6,327) Deferred Income Tax Expense 41110 3 (7,257,323) SG 5.9111% (428,989) Deferred Income Tax Expense 41110 3 (39,825) SE 6.5220%(2,597) Deferred Income Tax Expense 41110 3 (366,738) OR Situs - Deferred Income Tax Expense 41110 3 (30,520) SNPD 4.9972%(1,525) Deferred Income Tax Expense 41110 3 73,382 ID Situs 73,382 Deferred Income Tax Expense 41110 3 (8,625) CA Situs - Deferred Income Tax Expense 41110 3 34,476 WA Situs - Deferred Income Tax Expense 41110 3 325,636 UT Situs - Deferred Income Tax Expense 41110 3 537,242 WY Situs - Deferred Income Tax Expense 41110 3 (4,490) WY Situs - Deferred Income Tax Expense 41110 3 (52,232) CN 4.2065%(2,197) Deferred Income Tax Expense 41110 3 (56) OTHER 0.0000%- Deferred Income Tax Expense 41110 3 (297,368) SO 5.7163%(16,999) Total (36,367,485) (2,109,764) Accum Def Inc Tax Balance 282 3 11,210,490 SG 5.9111% 662,666 Accum Def Inc Tax Balance 282 3 12,220 SE 6.5220%797 Accum Def Inc Tax Balance 282 3 112,519 OR Situs - Accum Def Inc Tax Balance 282 3 9,363 SNPD 4.9972%468 Accum Def Inc Tax Balance 282 3 (22,515) ID Situs (22,515) Accum Def Inc Tax Balance 282 3 2,648 CA Situs - Accum Def Inc Tax Balance 282 3 (10,577) WA Situs - Accum Def Inc Tax Balance 282 3 (99,909) UT Situs - Accum Def Inc Tax Balance 282 3 (163,455) WY Situs - Accum Def Inc Tax Balance 282 3 16,026 CN 4.2065%674 Accum Def Inc Tax Balance 282 3 19 OTHER 0.0000%- Accum Def Inc Tax Balance 282 3 91,238 SO 5.7163%5,215 Total 11,158,066 647,306 Description of Adjustment: This adjustment reflects the incremental depreciation expense and reserve for the depreciation study rates. The depreciation rates included are those from the Company's application to implement revised depreciation rates as agreed to in principle in Docket No. PAC-E-18-08 .This adjustment also reflects the incremental expense for the depreciation study rates for vehicles and includes the change in hydro decommissioning expense that is included in the depreciation study. Page 6.5.4 Rocky Mountain Power Idaho General Rate Case - December 2019 New Depreciation Study Adjustment Year End EPIS Balance Existing Proposed Rate Depreciation Depreciation Description Factor Dec 2019 Rate Rate Change Expense Reserve Steam Production Plant: Pre-merger Pacific SG 1,017,583,394 2.951% 5.017% 2.07% 21,021,360 (10,510,680) Pre-merger Utah SG 1,063,585,182 2.764% 3.574% 0.81% 8,610,460 (4,305,230) Post-merger SG 4,721,009,505 3.689% 5.325% 1.64% 77,242,302 (38,621,151) Total Steam Plant 6,802,178,081 106,874,121 (53,437,061) Hydro Production Plant: Pre-merger Pacific SG-P 184,514,703 2.307% 2.210% -0.10% (178,564) 89,282 Pre-merger Utah SG-U 40,717,723 3.231% 3.215% -0.02% (6,498) 3,249 Post-merger SG-P 605,267,661 2.589% 2.765% 0.18% 1,062,280 (531,140) Post-merger SG-U 145,683,708 4.469% 4.707% 0.24% 347,705 (173,853) Total Hydro Plant 976,183,795 1,224,924 (612,462) Other Production Plant: Pre-merger Utah SG 235,129 0.000% 0.000% 0.00% - - Post-merger SG 1,921,327,683 2.947% 3.506% 0.56% 10,738,997 (5,369,498) Post-merger Wind SG-W 1,922,997,774 3.303% 4.838% 1.53% 29,517,390 (14,758,695) Post-merger SG 85,640,221 3.810% 4.825% 1.01% 868,962 (434,481) Total Other Plant 3,930,200,807 41,125,348 (20,562,674) Transmission Plant: Pre-merger Pacific SG 482,718,889 1.752% 1.701% -0.05% (247,468) 123,734 Pre-merger Utah SG 624,744,772 1.715% 1.673% -0.04% (260,835) 130,417 Post-merger SG 5,371,156,419 1.750% 1.719% -0.03% (1,651,144) 825,572 Total Transmission Plant 6,478,620,080 (2,159,447) 1,079,723 Distribution Plant: California CA 280,202,605 2.683% 2.683% 0.00% - - Oregon OR 2,210,514,718 2.531% 2.587% 0.06% 1,249,884 (624,942) Washington WA 536,772,035 2.762% 2.739% -0.02% (121,322) 60,661 Eastern Wyoming WYP 643,608,779 2.963% 2.682% -0.28% (1,813,219) 906,609 Utah UT 3,111,180,487 2.605% 2.541% -0.06% (2,007,899) 1,003,949 Idaho ID 369,260,148 2.699%2.604% -0.10% (352,197) 176,099 Western Wyoming WYU 143,761,879 2.989% 2.678% -0.31% (447,088) 223,544 Total Distribution Plant 7,295,300,652 (3,491,841) 1,745,921 General Plant: California CA 20,600,068 2.087% 2.135% 0.05% 10,051 (5,025) Oregon OR 207,379,920 2.580% 2.617% 0.04% 75,651 (37,826) Washington WA 45,379,285 2.531% 2.419% -0.11% (50,814) 25,407 Eastern Wyoming WYP 74,926,673 2.702% 2.748% 0.05% 34,826 (17,413) Utah UT 230,888,907 2.110% 2.310% 0.20% 460,464 (230,232) Idaho ID 44,902,196 2.117% 2.165% 0.05% 21,638 (10,819) Western Wyoming WYU 16,918,287 2.196% 2.272% 0.08% 12,808 (6,404) Pre-merger Pacific SG 1,173,782 2.147% 2.196% 0.05%574 (287) Pre-merger Utah SG 4,079,323 1.768% 1.949% 0.18%7,371 (3,686) Post-merger SG 294,172,050 3.433% 3.442% 0.01% 27,144 (13,572) General Office SO 319,781,590 5.268% 5.576% 0.31% 983,958 (491,979) Post-merger SG 4,920,267 2.926% 2.926% 0.00%- - Post-merger SG 223,232 3.982% 3.982% 0.00%- - Customer Service CN 17,716,936 5.722% 6.194% 0.47% 83,719 (41,859) Fuel Related SE 3,949,884 2.907% 3.269% 0.36% 14,304 (7,152) Total General Plant 1,287,012,400 1,681,693 (840,847) Mining Plant: Coal Mine SE 1,854,828 0.000% 0.000% 0.00%- - Total Mining Plant 1,854,828 - - Page 6.5.5 Rocky Mountain Power Idaho General Rate Case - December 2019 New Depreciation Study Adjustment Year End EPIS Balance Existing Proposed Rate Depreciation Depreciation Description Factor Dec 2019 Rate Rate Change Expense Reserve Intangible Plant: California CA 481,167 0.367% 0.367% 0.00% - - Customer Service CN 184,143,852 6.528% 6.528% 0.00% - - Pre-merger Utah SG 600,993 2.687% 2.687% 0.00% - - Idaho ID 4,371,145 0.527% 0.527% 0.00% - - Oregon OR 4,615,241 0.250% 0.250% 0.00% - - Post-merger SG 193,851,085 3.622% 3.622% 0.00% - - Hydro Relicensing SG-P 101,132,840 2.594% 2.594% 0.00% - - Hydro Relicensing SG-U 9,350,399 3.174% 3.174% 0.00% - - General Office SO 399,227,706 4.755% 4.755% 0.00% - - Utah UT 5,890,217 0.642% 0.642% 0.00% - - Washington WA 2,036,363 0.148% 0.148% 0.00% - - Eastern Wyoming WYP 5,641,211 1.963% 1.963% 0.00% - - Total Intangible Plant 911,342,219 - - Hydro Production Plant: Post-merger SG-P 14,658,989 2.126% 2.126% 0.00% - - Total Hydro Plant 14,658,989 - - General Plant: California CA 505,860 0.011% 0.011% 0.00% - - Oregon OR 5,462,864 5.139% 5.139% 0.00% - - Washington WA 2,406,690 3.292% 3.292% 0.00% - - Eastern Wyoming WYP 4,571,842 1.119% 1.119% 0.00% - - Utah UT 33,127 32.639% 32.639% 0.00% - - Idaho ID 333,771 0.000% 0.000% 0.00% - - General Office SO 4,644,475 6.122% 6.122% 0.00% - - 17,958,628 - - Total 27,715,310,479 145,254,798 (72,627,399) Ref. 6.5 Ref. 6.5.2 Rocky Mountain Power Page 6.5.6 Idaho General Rate Case - December 2019 New Depreciation Study Adjustment Vehicle Depreciation Expense - Adjustment to Proposed Depreciation Rates Year Ending Dec 2019 Vehicle Depreciation Annual Depreciation Factor Balance Existing Rates Study Rates CA 7,946,376 419,851 512,161 92,310 DGP 332,616 17,574 21,438 3,864 DGU 1,512,598 79,919 97,490 17,571 OR 63,976,570 3,380,233 4,123,427 743,194 SE 724,778 38,294 46,713 8,419 SG 66,965,365 3,538,147 4,316,061 777,914SO12,929,026 683,111 833,303 150,192 SSGCH 1,667,565 88,107 107,478 19,372 SSGCT 44,655 2,359 2,878 519 UT 88,958,464 4,700,163 5,733,563 1,033,400 WA 14,444,050 763,158 930,950 167,792 WYP 27,565,460 1,456,434 1,776,653 320,218 WYU 5,728,122 302,648 369,190 66,542 ID 17,343,978 916,377 1,117,856 201,479 Total 310,139,623 16,386,376 19,989,161 3,602,785 Labor Pool Allocation 78.38%2,823,995 Direct Allocation 21.62%778,790 Ref 6.5.1 3,602,785 Labor Pool Allocation 78.38%2,823,995 Capital/Non Utility 941,715 1,882,280 Ref 6.5.1 Rocky Mountain Power Page 6.5.7 Idaho General Rate Case - December 2019 New Depreciation Study Adjustment Hydro Decommissioning CY 2019 Depreciation Expense West 2,077,821 6.3.1 Depreciation Study Annual Level West (728,396) 6.3.1 (2,806,217) Ref. 6.5.2 CY 2019 Depreciation Expense East (307,204) 6.3.1 Depreciation Study Annual Level East 280,272 6.3.1 587,475 Ref. 6.5.2 Rocky Mountain Power PAGE 6.6 Idaho General Rate Case - December 2019 Decommissioning Cost TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense Annual Incremental Decomm. Costs 407 3 40,417,654 SG 5.9111% 2,389,137 6.6.1 Adjustment to Rate Base Accum. Reg Liab. - Incr. Decomm. 254 3 (20,208,827) SG 5.9111% (1,194,569) 6.6.1 Adjustment to Tax: Schedule M Adjustmen SCHMAT 3 40,417,654 SG 5.9111% 2,389,137 6.6.1 Deferred Income Tax Expense 41110 3 (9,937,332) SG 5.9111% (587,408) 6.6.1 Accumulated Def Inc Tax Balance 190 3 4,968,666 SG 5.9111% 293,704 6.6.1 Description of Adjustment: This adjustment includes the incremental costs, spread evenly over the remaining life of the last retired unit, associated with the revised decommissioning study and those included in the 2018 Depreciation Study, Docket No. PAC-E-18-08. The Company proposes inclusion of these costs in rates with the accumulation of a credit balance to a regulatory liability account. Rocky Mountain Power Page 6.6.1 - REDACTED Idaho General Rate Case - December 2019 Decommissioning Costs 2018 Depreciation Study REDACTED Note: Please see Confidential Exhibit No. 41 for redacted information. Plant Plant Closure Date Remaining Life (Years) Hunter 2042 22Huntington203616Dave Johnston 2027 7Jim Bridger 2037 17Naughton20299Wyodak203919Hayden203010Colstrip20273 Dec-20 - - - Jan-21 3,368,138 3,368,138 (828,111) (3,368,138) 828,111 Feb-21 3,368,138 3,368,138 (828,111) (6,736,276) 1,656,222 Mar-21 3,368,138 3,368,138 (828,111) (10,104,414) 2,484,333 Apr-21 3,368,138 3,368,138 (828,111) (13,472,551) 3,312,444 May-21 3,368,138 3,368,138 (828,111) (16,840,689) 4,140,555 Jun-21 3,368,138 3,368,138 (828,111) (20,208,827) 4,968,666 Jul-21 3,368,138 3,368,138 (828,111) (23,576,965) 5,796,777 Aug-21 3,368,138 3,368,138 (828,111) (26,945,103) 6,624,888 Sep-21 3,368,138 3,368,138 (828,111) (30,313,241) 7,452,999 Oct-21 3,368,138 3,368,138 (828,111) (33,681,378) 8,281,110 Nov-21 3,368,138 3,368,138 (828,111) (37,049,516) 9,109,221 Dec-21 3,368,138 3,368,138 (828,111) (40,417,654) 9,937,332 Rocky Mountain Power PAGE 6.7 Idaho General Rate Case - December 2019 Remove Excess Reserve Givebac TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Steam Depreciation Expense 403SP 3 11,346,924 SG 5.9111% 670,731 6.7.1 Distribution Depreciation Expens 403362 3 2,508,698 ID Situs 2,508,698 6.7.1 Adjustment to Rate Base Steam Accum Depr Reserve 108SP 3 (5,673,462) SG 5.9111% (335,365) 6.7.1 Distribution Accum Depr Reserve 108362 3 (1,254,349) ID Situs (1,254,349) 6.7.1 Adjustment to Tax: Schedule M Adjustmen SCHMAT 3 11,346,924 SG 5.9111% 670,731 Def Income Tax Expense 41110 3 (2,789,823) SG 5.9111% (164,910) Accumulated Def Inc Tax Balance 282 3 855,957 SG 5.9111% 50,597 Schedule M Adjustmen SCHMAT 3 2,508,698 ID Situs 2,508,698 Def Income Tax Expense 41110 3 (616,804) ID Situs (616,804) Accumulated Def Inc Tax Balance 282 3 189,242 ID Situs 189,242 Description of Adjustment: This adjustment removes the excess reserve giveback from the base period. The excess reserve giveback is discontinued in the Company's application to implement revised depreciation rates as agreed to in principle in Docket No. PAC-E-18-08. Rocky Mountain Power Page 6.7.1 Idaho General Rate Case - December 2019 Remove Excess Reserve Giveback Depreciation Expense 12 Months Plant Factor Ended Dec 2019 IDAHO DISTRIBUTION ID (2,508,698) Ref 6.7 UTAH DISTRIBUTION UT (23,109,549) WYOMING DISTRIBUTION WY (2,077,204) BLUNDELL GEOTHERMAL PLANT SG (785,202) GADSBY STEAM PLANT SG (2,341,500) HUNTER STEAM PLANT SG (5,927,184) COLSTRIP STEAM PLANT SG (2,293,038) (11,346,924) Ref 6.7 Total Excess Reserve Giveback (39,042,375) Depreciation Reserve Steam Accum Depr Reserve (5,673,462) Ref 6.7 Distribution Accum Depr Reserve (1,254,349) Ref 6.7 7. TAX ADJUSTMENTS IDAHO 2020 PROTOCOL Page 7.0 Total Tax Adjustments (Tab 7) TOTAL 7.1 7.2 7.3 7.4 7.5 7.6 Total Normalized Interest True Up Property Tax Expense Production Tax Credit PowerTax ADIT Balance AFUDC Equity Wyoming Wind Generation Tax 1 Operating Revenues: 2 General Business Revenues - - - - - - - 3 Interdepartmental - - - - - - - 4 Special Sales - - - - - - - 5 Other Operating Revenues - - - - - - - 6 Total Operating Revenues - - - - - - - 7 8 Operating Expenses: 9 Steam Production - - - - - - - 10 Nuclear Production - - - - - - - 11 Hydro Production - - - - - - - 12 Other Power Supply - - - - - - - 13 Transmission - - - - - - - 14 Distribution - - - - - - - 15 Customer Accounting - - - - - - - 16 Customer Service & Info - - - - - - - 17 Sales - - - - - - - 18 Administrative & General - - - - - - - 19 Total O&M Expenses - - - - - - - 20 Depreciation - - - - - - - 21 Amortization - - - - - - - 22 Taxes Other Than Income 1,875,308 - 1,860,017 - - - 15,291 23 Income Taxes: Federal (10,582,258) (358,217) (372,870) (9,793,255) (54,846) (4) (3,065) 24 State (178,687) (81,126) (84,445) - (12,421) (1) (694) 25 Deferred Income Taxes (736,702) - - - 67,267 4 - 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses:(9,622,339) (439,344) 1,402,702 (9,793,255) 0 0 11,531 29 30 Operating Rev For Return:9,622,339 439,344 (1,402,702) 9,793,255 (0) (0) (11,531) 31 32 Rate Base: 33 Electric Plant In Service - - - - - - - 34 Plant Held for Future Use - - - - - - - 35 Misc Deferred Debits - - - - - - - 36 Elec Plant Acq Adj - - - - - - - 37 Pensions - - - - - - - 38 Prepayments - - - - - - - 39 Fuel Stock - - - - - - - 40 Material & Supplies - - - - - - - 41 Working Capital - - - - - - - 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant:- - - - - - - 45 46 Deductions: 47 Accum Prov For Deprec - - - - - - - 48 Accum Prov For Amort - - - - - - - 49 Accum Def Income Tax (7,485,427) - - - 171,222 (79) - 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const - - - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions 31,703,905 - - - - - - 54 55 Total Deductions:24,218,478 - - - 171,222 (79) - 56 57 Total Rate Base:24,218,478 - - - 171,222 (79) - 58 59 60 Estimated ROE impact 1.659%0.097%-0.311%2.173%-0.003%0.000%-0.003% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (1,875,308) - (1,860,017) - - - (15,291) 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest 1,786,923 1,786,923 - - - - - 70 Schedule "M" Additions (273,592) - - - (273,592) - - 71 Schedule "M" Deductions 18 - - - - 18 - 72 Income Before Tax (3,935,842) (1,786,923) (1,860,017) - (273,592) (18) (15,291) 73 74 State Income Taxes (178,687) (81,126) (84,445) - (12,421) (1) (694) 75 76 Taxable Income (3,757,155) (1,705,797) (1,775,572) - (261,171) (17) (14,597) 77 78 Federal Income Tax - Calculated (789,003) (358,217) (372,870) - (54,846) (4) (3,065) 79 Adjustments to Calculated Tax: 80 Renewable Energy Tax Credits (9,793,255) - - (9,793,255) - - - 81 Federal Income Taxes (10,582,258) (358,217) (372,870) (9,793,255) (54,846) (4) (3,065) IDAHO 2020 PROTOCOL Tax Adjustments (Tab 7) TOTAL 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal 24 State 25 Deferred Income Taxes 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense 28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Pensions 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherization Loans 43 Misc Rate Base 44 Total Electric Plant: 45 46 Deductions: 47 Accum Prov For Deprec 48 Accum Prov For Amort 49 Accum Def Income Tax 50 Unamortized ITC 51 Customer Adv For Const 52 Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule "M" Additions 71 Schedule "M" Deductions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable Income 77 78 Federal Income Tax - Calculated 79 Adjustments to Calculated Tax: 80 Renewable Energy Tax Credits 81 Federal Income Taxes Page 7.0.1 Total 7.7 0 0 0 0 0 0 TCJA Tax Deferrals 0 0 0 0 0 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (803,974) - - - - - - - - - - - - - - - - - - - - (803,974) - - - - - - 803,974 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (7,656,570) - - - - - - - - - - - - - - - - - - - - - - - - - - - 31,703,905 - - - - - - 24,047,335 - - - - - - 24,047,335 - - - - - - -0.240%0.000%0.000%0.000%0.000%0.000%0.000% - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Rocky Mountain Power PAGE 7.1 Idaho General Rate Case - December 2019Interest True Up TOTAL IDAHOACCOUNTTypeCOMPANFACTORFACTOR %ALLOCATED REF# Adjustment to Expense: Other Interest Expense - Type 1 427 1 (1,693,309) ID Situs (1,693,309) BelowOther Interest Expense - Type 2 427 2 (6) ID Situs (6) BelowOther Interest Expense - Type 3 427 3 3,480,239 ID Situs 3,480,239 BelowTotal1,786,923 1,786,923 2.16 Adjustment Detail:Type 1Jurisdiction Specific Adjusted Rate Base 855,579,483 1.3 Weighted Cost of Debt:2.228% 2.1 Trued-up Interest Expense 19,062,242 1.3 Actual Interest Expense 20,755,552 1.3 Total Interest True-up Adjustment 1,693,309 1.3 Type 2 Jurisdiction Specific Adjusted Rate Base 855,579,213 1.3 Weighted Cost of Debt:2.228% 2.1 Trued-up Interest Expense 19,062,236 1.3 Type 1 Interest Expense 19,062,242 1.3Total Interest True-up Adjustment 6 1.3 Type 3 Jurisdiction Specific Adjusted Rate Base 1,011,784,377 1.3 Weighted Cost of Debt:2.228% 2.1 Trued-up Interest Expense 22,542,475 1.3 Type 2 Interest Expense 19,062,236 1.3 Total Interest True-up Adjustment 3,480,239 1.3 Description of Adjustment: This adjustment synchronizes interest expense with the jurisdictional allocated rate base by multiplying rate base by the Company's weighted cost of debt. Rocky Mountain Power PAGE 7.2 Idaho General Rate Case - December 2019Property Tax Expense TOTAL IDAHOACCOUNTTypeCOMPANFACTORFACTOR %ALLOCATED REF# Adjustment to Expense: Taxes Other Than Income 408 3 32,538,613 GPS 5.7163% 1,860,017 7.2.1 Description of Adjustment: This adjustment normalizes the difference between actual accrued property tax expense and forecasted property tax expense resulting from estimated capital additions. Rocky Mountain Power Idaho General Rate Case - December 2019 Estimated Property Tax Expense for December 2021 Property Tax Adjustment Summary FERC Account G/L Account Co. Code Total Ref 408.15 579000 1000 148,789,387 Total Accrued Property Tax - 12 Months End. December 2019 148,789,387 181,328,000 (148,789,387) 32,538,613 Ref. 7.2 Forecasted Property Tax Exp. for the Twelve Months Ending December 2021 (1) Less Accrued Property Tax - 12 Months Ended December 31, 2019 Incremental Adjustment to Property Taxes 1Please see Confidential Exhibit No. 42 for additional information. PAGE 7.3Rocky Mountain Power Idaho General Rate Case - December 2019 Production Tax Credit TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Tax:FED Production Tax Credit 40910 3 (165,675,026) SG 5.9111% (9,793,255) 7.3.1 Description of Adjustment: The Company is entitled to recognize a federal income tax credit as a result of placing renewable generating plants in service. The tax credit is based on the kilowatt-hours generated by a qualified facility during the facility’s first ten years of service. This pro forma adjustment reflects this credit based on the qualifying production as modeled in GRID for the pro forma net power cost study, page 5.1. Page 7.3.1Rocky Mountain Power Idaho General Rate Case - December 2019 Production Tax Credit Total Total PTC Factor (inflated Federal Income Description Available KWh Repowering or In-Service Date Eligible KWh tax per unit)Tax Credit Wind/Geothermal Glenrock KWh [a](371,356,604) 9/24/2019 (340,534,005) 0.025 (8,513,350) Glenrock III KWh [a](136,970,049) 11/24/2019 (113,685,141) 0.025 (2,842,129) Goodnoe KWh (284,568,641) 12/20/2019 (284,568,641) 0.025 (7,114,216) High Plains Wind (381,845,707) 12/19/2019 (381,845,707) 0.025 (9,546,143) Leaning Juniper 1 KWh (299,847,607) 9/13/2019 (299,847,607) 0.025 (7,496,190) Marengo KWh (488,076,922) 1/27/2020 (488,076,922) 0.025 (12,201,923) Marengo II KWh (232,353,037) 2/25/2020 (232,353,037) 0.025 (5,808,826) McFadden Ridge (116,451,223) 11/17/2019 (116,451,223) 0.025 (2,911,281) Rolling Hills KWh [a](320,426,313) 10/17/2019 (245,446,556) 0.025 (6,136,164) Seven Mile KWh (418,005,169) 9/9/2019 (418,005,169) 0.025 (10,450,129) Seven Mile II KWh (87,580,733) 9/9/2019 (87,580,733) 0.025 (2,189,518) Dunlap I Wind KWh (476,859,527) 10/15/2020 (476,859,527) 0.025 (11,921,488) Foote Creek I Wind (176,168,730) 12/1/2020 (176,168,730) 0.025 (4,404,218) Pryor Mountain Wind (814,099,672) 12/31/2020 (814,099,672) 0.025 (20,352,492) Cedar Springs Wind II (749,501,075) 12/1/2020 (749,501,075) 0.025 (18,737,527) Ekola Flats Wind (819,429,663) 12/1/2020 (819,429,663) 0.025 (20,485,742) TB Flats Wind (847,123,795) 12/1/2020 (847,123,795) 0.025 (21,178,095) TB Flats Wind II (847,123,795) 12/1/2020 (847,123,795) 0.025 (21,178,095) Total KWh Production (7,867,788,259) (7,738,700,996) (193,467,526) Total Federal Production Tax Credit (193,467,526) December 2019 PTC (27,792,500) Adjustment to December 2021 Balance (165,675,026) Ref. 7.3 Pro Forma Period - December 2021 In Service dates in bold reflect actual in-service dates. [a]Total available Kwh is reflected net of the generation that is not considered PTC eligible because the facility was not fully repowered. For Glenrock, the disallowed Kwh represents 8.3% of the total. For Glenrock III, the disallowed Kwh represents 17% disallowed. For Rolling Hills, the disallowed KWh represents 23.4% disallowed. Rocky Mountain Power PAGE 7.4 Idaho General Rate Case - December 2019 PowerTax ADIT Balance TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Tax:ADIT Balance 282 1 2,687,386,253 DITBAL 5.8010% 155,896,262 Exchange Normalization 282 1 4,396,080 NUTIL 0.0000% - Cholla SHL 190 1 (17,437,141) SG 5.9111% (1,030,731) Accel Amort of Pollution Cntrl Facilities 281 1 174,829,838 SG 5.9111% 10,334,408 California 282 1 (63,659,629) C Situs - Idaho 282 1 (166,094,410) ID Situs (166,094,410) Other 282 1 (51,897,200) OTHER 0.0000%- Oregon 282 1 (720,600,755) OR Situs - Utah 282 1 (1,267,874,325) UT Situs - Washington 282 1 (182,484,049) WA Situs - Wyoming 282 1 (416,725,821) WY Situs - PP&E Adjustment - YE - SNP 282 1 7,256,486 SNP 5.7232% 415,303 PP&E Adjustment - YE - CIAC 282 1 - CIAC 4.9972%- PP&E Adjustment - YE - OTHER 282 1 77,765 OTHER 0.0000%- PP&E Adjustment - YE - SG 282 1 13,686,147 SG 5.9111% 809,005 PP&E Adjustment - YE - SNPD 282 1 (31,214) SNPD 4.9972%(1,560) PP&E Adjustment - YE - SO 282 1 (2,747,471) SO 5.7163% (157,055) Total (1,919,446) 171,222 7.4.1 Schedule M Adjustment SCHMAT 1 (4,890,414) SCHMDEXP 5.5945% (273,592) Schedule M Adjustment SCHMAT 1 4,890,414 UT Situs - 41110 1 1,202,387 SCHMDEXP 5.5945%67,267 Deferred Income Tax Expense Deferred Income Tax Expense 41110 1 (1,202,387) UT Situs - Schedule M Adjustment SCHMDT 1 46,693 UT Situs - Schedule M Adjustment SCHMDT 1 (46,693) NUTIL 0.0000%- SCHMDT 1 27,280 C Situs - Schedule M Adjustment Schedule M Adjustment SCHMDT 1 (27,280) OTHER 0.0000%- Deferred Income Tax Expense 41010 1 11,481 UT Situs - Deferred Income Tax Expense 41010 1 (11,481) NUTIL 0.0000%- Deferred Income Tax Expense 41010 1 6,707 C Situs - Deferred Income Tax Expense 41010 1 (6,707) OTHER 0.0000%- Description of Adjustment: This adjustment reflects the accumulated deferred income tax balances for property on a jurisdictional basis as maintained in the PowerTax System. This adjustment also reallocates the tax schedule m addition of book depreciation related to Utah's acceleration of the Dave Johnston thermal generation plant. Rocky Mountain Power Page 7.4.1 Idaho General Rate Case - December 2019 ADIT Balance Adjustment - Year End Book Tax Difference Total Company STATE Allocation Description #Unadjusted Adjustment Adjusted Utility 2020Protocol Cholla SHL (Tax Int. - Tax Rent)105.221 17,437,141 (17,437,141)0 SGAccelerated Pollution Control Facilities Depreciation 105.128 (174,829,838)174,829,838 0 SG Exchange Normalization 105.160 (4,396,080)4,396,080 0 NUTIL RA - Solar ITC Basis Adjustment 100.110 (25,900)25,900 0 DITBAL 30% capitalized labor costs for Power tax input 105.100 24,965,459 (24,965,459)0 DITBAL Capitalized Labor Costs for Powertax - Medicare Subsidy- Temp 105.101 1,565,135 (1,565,135)0 DITBALRegulatory Adjustment: Effects of Ratemaking-Fixed Asset-Fed/State 105.115 (61,884,737)61,884,737 0 DITBAL Regulatory Adjustment: Depreciation Flow-Through 105.115 0 0 0 DITBAL Solar ITC Basis Adjustment 105.116 (8,607)8,607 0 DITBAL Book Depreciation 105.120 2,583,224,642 (2,583,224,642)0 DITBAL Repair Deduction 105.122 (417,452,167)417,452,167 0 DITBAL Sec. 481a Adjustment - Repair Deduction 105.123 (157,315,608)157,315,608 0 DITBAL Tax Depreciation 105.125 (4,784,152,182)4,784,152,182 0 DITBAL Fixed Assets - State Modification 105.129 25,205,762 (25,205,762)0 DITBAL Fixed Assets - State Modification (Federal Detriment)105.129 (5,293,194)5,293,194 0 DITBALCIAC 105.130 273,504,977 (273,504,977)0 DITBAL Safe Harbor Lease Rate Differential 105.135 (2,623,171)2,623,171 0 DITBAL PP&E FIN 48 Balances 105.136 (383,923)0 (383,923)DITBAL Capitalized Depreciation 105.137 (19,999,540)19,999,540 0 DITBAL Reimbursements 105.140 22,255,287 (22,255,287)0 DITBALAFUDC - Debt 105.141a (171,917,417)171,917,417 0 DITBAL AFUDC - Equity 105.141b (97,657,175)97,657,175 0 DITBAL Avoided Costs 105.142 180,276,646 (180,276,646)0 DITBAL Capitalization of Test Energy 105.146 4,409,120 (4,409,120)0 DITBAL §1031 Exchange 105.147 (111,999)111,999 0 DITBALMine Safety Sec 179E Election ~PPW 105.148 (306,514)306,514 0 DITBAL Contract Liability Basis Adjustment - Eagle Mountain 105.151 (280,477)280,477 0 DITBAL Gain / (Loss) on Prop. Disposition 105.152 (62,118,619)62,118,619 0 DITBAL Contract Liability Basis Adjustment - Chehalis Mitigation Obligation 105.153 (80,270)80,270 0 DITBAL Reclass to §1031 Exchange Normalization Adjustment-General 105.158 183,498 (183,498)0 DITBAL Reclass to §1031 Exchange Normalization Adjustment-Transmission 105.159 4,212,612 (4,212,612)0 DITBAL Coal Mine Development 105.165 0 0 0 DITBAL Coal Mine Extension 105.170 0 0 0 DITBAL Removal Costs 105.175 (208,192,051)208,192,051 0 DITBAL Book Gain/Loss on Land Sales 105.470 15,120,345 (15,120,345)0 DITBAL R & E - Sec.174 Deduction 320.210 (7,719,946)7,719,946 0 DITBAL Reclass to Pollution Control Facilities Depreciation 105.131 174,829,838 (174,829,838)0 DITBAL Accumulated Deferred Income Taxes (CA) - YE **0 (63,659,629)(63,659,629)CA Accumulated Deferred Income Taxes (IDU) - YE **0 (166,094,410)(166,094,410)IDU Accumulated Deferred Income Taxes (OTHER) - YE **0 (51,897,200)(51,897,200)OTHER Accumulated Deferred Income Taxes (OR) - YE **0 (720,600,755)(720,600,755)OR Accumulated Deferred Income Taxes (UT) - YE **0 (1,267,874,325)(1,267,874,325)UT Accumulated Deferred Income Taxes (WA) - YE **0 (182,484,049)(182,484,049)WA Accumulated Deferred Income Taxes (WY) - YE **0 (416,725,821)(416,725,821)WYP Rounding **0 0 0 DITBAL Tax Reform and additional flow-through-CA **0 0 0 CA Tax Reform and additional flow-through-IDU **0 0 0 IDU Tax Reform and additional flow-through-OR **0 0 0 OR Tax Reform and additional flow-through-UT **0 0 0 UT Tax Reform and additional flow-through-FERC **0 0 0 FERC Tax Reform and additional flow-through-WA **0 0 0 WA Tax Reform and additional flow-through-WYP **0 0 0 WYP PP&E Adjustment - YE - OTHER **0 77,765 77,765 OTHER PP&E Adjustment - YE - SNP **0 7,256,486 7,256,486 SNP PP&E Adjustment - YE - CIAC **0 0 0 CIAC PP&E Adjustment - YE - SG **0 13,686,147 13,686,147 SG PP&E Adjustment - YE - SNPD **0 (31,214)(31,214)SNPD PP&E Adjustment - YE - SO **0 (2,747,471)(2,747,471)SO (2,849,558,953)(1,919,446)(2,851,478,399) Ref. 7.4 - - (77,767) - **Derived from jurisdictional reports from the Company's tax fixed asset system. CWIP - Repair - OTHER Tax Reform - NUTILOther Miscellaneous (Non-Utility) Other Miscellaneous - Flow-through Difference (77,767) Rocky Mountain Power PAGE 7.5 Idaho General Rate Case - December 2019 AFUDC Equit TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to TaSchedule M Adjustment SCHMDT 1 (266,104) SO 5.7163% (15,211) Schedule M Adjustment SCHMDT 1 266,104 SNP 5.7232%15,230 Deferred Income Tax Expense 41010 1 (65,426) SO 5.7163%(3,740) Deferred Income Tax Expense 41010 1 65,426 SNP 5.7232%3,744 Accum Def Inc Tax Balance - YE 282 1 1,149,249 SO 5.7163%65,695 Accum Def Inc Tax Balance - YE 282 1 (1,149,249) SNP 5.7232%(65,774) Description of Adjustment: This adjustment reclassifies a portion of AFUDC-Equity related to intangible property from an SO allocation to the appropriate SNP allocation. Rocky Mountain Power PAGE 7.6 Idaho General Rate Case - December 2019 Wyoming Wind Generation Ta TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to TaTaxes Other Than Income 408 3 258,682 SG 5.9111%15,291 7.6.1 Description of Adjustment: This adjustment normalizes into the test year results the Wyoming Wind Generation Tax that becomes effective January 1, 2012. The Wyoming Wind Generation Tax is an excise tax levied upon the privilege of producing electricity from wind resources in the state of Wyoming. The generation matches the Net Power Cost adjustment, page 5.1. The tax is on the production of any electricity produced from wind resources for sale or trade on or after January 1, 2012, and is to be paid by the entity producing the electricity. The tax is one dollar on each megawatt hour of electricity produced from wind resources at the point of interconnection with an electric transmission line. Rocky Mountain Power Page 7.6.1 Idaho General Rate Case - December 2019 Wyoming Wind Generation Tax Idaho 2021 NPC 2021 MWH Tax $1/MWH Wind Plant Production (b)Begins Tax Foote Creek, Wyoming (a)- 12/1/2023 - Glenrock I Wind Plant 371,357 1/1/2012 371,357 Glenrock III Wind Plant 136,970 1/1/2012 136,970 Seven Mile Hill Wind Plant 418,005 1/1/2012 418,005 Seven Mile Hill II Wind Plant 87,581 1/1/2012 87,581 Rolling Hills Wind Plant 320,426 1/17/2012 320,426 High Plains Wind Plant 381,846 9/1/2012 381,846 McFadden Ridge 116,451 9/1/2012 116,451 Dunlap 476,860 10/1/2013 476,860 Cedar Springs Wind II, Wyoming (a)- 12/1/2023 - Ekola Flats Wind, Wyoming (a)- 12/1/2023 - TB Flats Wind, Wyoming (a)- 12/1/2023 - TB Flats Wind II, Wyoming (a)- 12/1/2023 - Booked 12 months ended December 2019 2,050,814 258,682 Ref. 7.6 (a)Electricity produced from a wind turbine shall not be subject to the tax imposed under this chapter until the date three (3) years after the turbine first produced electricity for sale. After such date the production shall be subject to the tax, as provided by W.S. 39 ‑ 22 ‑ 103, regardless of whether production first commenced prior to or after January 1, 2012. (b) WY Wind Generation tax is based on total MWh production, not PTC eligible generation. Glenrock I, Rolling Hills and Glenrock III were not fully repowered, which results in a difference between PTC eligible generation and WY Wind tax eligible generation. Rocky Mountain Power PAGE 7.7 Idaho General Rate Case - December 2019 TCJA Tax Deferrals TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustments to Rate Base:Reg Liab - Protected PP&E EDIT - ID 254 1 7,478,536 ID Situs 7,478,536 7.7.1 Reg Liab - Protected PP&E EDIT Amort - ID 254 1 7,617,683 ID Situs 7,617,683 7.7.1 Reg Liab - Non-Protected PP&E EDIT - ID 254 1 15,131,102 ID Situs 15,131,102 7.7.1 Reg Liab - Non-Property EDIT - ID 254 1 1,476,583 ID Situs 1,476,583 7.7.1 Total 31,703,905 31,703,905 Adjustments to Tax:DTA - Reg Liab - Protected PP&E EDIT - ID 190 1 (1,838,717) ID Situs (1,838,717) 7.7.1 DTA - Reg Liab - Protected PP&E EDIT Amort - ID 190 1 (1,872,929) ID Situs (1,872,929) 7.7.1 DTA - Reg Liab - Non-Protected PP&E EDIT - ID 190 1 (3,720,223) ID Situs (3,720,223) 7.7.1 DTA - Reg Liab - Non-Property EDIT - ID 190 1 (363,042) ID Situs (363,042) 7.7.1 DTL PMI PP&E - Protected Property EDIT 282 1 2,121,177 SE 6.5220% 138,342 7.7.1 Protected PP&E RSGM Amortization - ID 41110 1 (803,974) ID Situs (803,974) 7.7.1 Total (6,477,708) (8,460,543) Description of Adjustment: This adjustment reflects the removal of tax deferral balances as a result of the Tax Cuts and Jobs Act that was enacted on December 22, 2017. The tax rate was reduced from 35% to 21% effective January 1, 2018. Pursuant to Docket GNR-U-18-01, Order 34331, the non-protected property and non-property EDIT will be amortized over seven years beginning June 1, 2019, and be used in part to offset the 2013 incremental depreciation expense deferral approved by Commission Order 32910 in Case No. PAC-E-13-04. Both will be included in Idaho retail customer rates in the ECAM until the rate effective date in the next general rate case, and will not be subject to the sharing band. The parties may propose to change the seven-year amortization period for the unamortized portion of the non- protected property and non-property EDIT balance in the next Idaho general rate case. Pursuant to Docket GNR-U-18-01, Order 34331, the deferrals of protected PP&E EDIT amortization for 2018 and 2019 will begin amortizing June 1, 2019 and June 1, 2020, respectively and will offset the ECAM. Pursuant to the most recent ECAM filing, these amortizations continue to be based on the original estimate of amortization based on the average rate assumption method, even though the company has moved to the Reverse South Georgia method. Proposals on how to utilize the remaining balances of the non-protected PP&E, non-property and deferred protected EDIT amortization will be included in the rate case. Therefore, the remaining balances will be removed from rate base as part of the current rate case. Protected PP&E EDIT: This adjustment reflects the level of protected property EDIT amortization and adjusts the rate base for the test period. Ro c k y M o u n t a i n P o w e r Pa g e 7 . 7 . 1 Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Re m o v a l o f T C J A D e f e r r e d B a l a n c e s A d j u s t m e n t Re f 7 . 7 NO T E 1 0 Re f 7 . 7 NO T E 1 0 Re f 7 . 7 NO T E 1 0 Re f 7 . 7 Re f 7 . 7 NO T E 1 0 Re f 7 . 7 NO T E 1 0 Re f 7 . 7 NO T E 1 0 Re f 7 . 7 Ta x M o d e l (4 , 8 3 5 , 4 2 3 ) Re f 7 . 7 Ta x M o d e l (2 , 1 1 1 , 4 8 7 ) NO T E 2 Re f 7 . 7 NO T E 1 : T h e s e b a l a n c e s a r e b e i n g r e m o v e d f r o m r a t e b a s e a s i t i s b e i n g p r o p o s e d i n t h e c u r r e n t G R C t h a t NO T E 2 : T h e p r o f o r m a p e r i o d E D I T a m o r t i z a t i o n i s t h e s a m e a s t h e b a s e p e r i o d - w h i c h i s z e r o . T h e o n l y am o r t i z a t i o n t o b e p r o p o s e d a s p a r t o f b a s e r a t e s i s R S G M a m o r t i z a t i o n . A l l o t h e r b a l a n c e s w i l l b e a m o r t i z e d vi a a s e p a r a t e t a r i f f o r r i d e r . 8. RATE BASE ADJUSTMENTS IDAHO 2020 PROTOCOL Page 8.0 Total Misc Rate Base Adjustments (Tab 8) TOTAL 8.1 8.2 8.3 8.4 8.5 8.6 Total Normalized Update Cash Working Capital Trapper Mine Rate Base Jim Bridger Mine Rate Base Customer Advances for Construction Major Plant Additions Miscellaneous Rate Base 1 Operating Revenues: 2 General Business Revenues (100,000) - - - - - - 3 Interdepartmental - - - - - - - 4 Special Sales - - - - - - - 5 Other Operating Revenues - - - - - - - 6 Total Operating Revenues (100,000) - - - - - - 7 8 Operating Expenses: 9 Steam Production 693,944 - - - - - - 10 Nuclear Production - - - - - - - 11 Hydro Production - - - - - - - 12 Other Power Supply 1,178,509 - - - - - - 13 Transmission - - - - - - - 14 Distribution - - - - - - - 15 Customer Accounting - - - - - - - 16 Customer Service & Info - - - - - - - 17 Sales - - - - - - - 18 Administrative & General (582,797) - - - - - - 19 Total O&M Expenses 1,289,655 - - - - - - 20 Depreciation 4,707,960 - - - - - - 21 Amortization (355,482) - - - - - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal (8,925,947) - 3,474 - - (360,535) - 24 State (2,021,480) - 787 - - (81,651) - 25 Deferred Income Taxes 9,584,990 - (4,261) - - 442,186 - 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses:4,279,696 - 0 - - (0) - 29 30 Operating Rev For Return:(4,379,696) - (0) - - 0 - 31 32 Rate Base: 33 Electric Plant In Service 136,838,699 - 356,668 4,681,519 - 21,891,391 - 34 Plant Held for Future Use (743,669) - - - - - - 35 Misc Deferred Debits (21,015,574) - - - - - (358,911) 36 Elec Plant Acq Adj (400,412) - - - - - - 37 Pensions (1,723,749) - - - - - - 38 Prepayments - - - - - - - 39 Fuel Stock 1,719,985 - - - - - 1,719,985 40 Material & Supplies (401,050) - - - - - - 41 Working Capital (85,357) (51,337) (34,019) - - - - 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant:114,188,875 (51,337) 322,649 4,681,519 - 21,891,391 1,361,074 45 46 Deductions: 47 Accum Prov For Deprec 38,873,059 - - - - - - 48 Accum Prov For Amort 175,742 - - - - - - 49 Accum Def Income Tax (3,063,982) - 7,757 42,216 - (296,837) - 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const (697,133) - - - (697,133) - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions 4,312,794 - - - - - - 54 55 Total Deductions:39,600,480 - 7,757 42,216 (697,133) (296,837) - 56 57 Total Rate Base:153,789,354 (51,337) 330,406 4,723,735 (697,133) 21,594,555 1,361,074 58 59 60 Estimated ROE impact -3.120%0.001%-0.006%-0.083%0.012%-0.372%-0.024% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (5,742,134) - - - - - - 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest - - - - - - - 70 Schedule "M" Additions 6,895,505 - 17,329 - - 539,579 - 71 Schedule "M" Deductions 45,679,362 - - - - 2,338,066 - 72 Income Before Tax (44,525,991) - 17,329 - - (1,798,487) - 73 74 State Income Taxes (2,021,480) - 787 - - (81,651) - 75 76 Taxable Income (42,504,511) - 16,542 - - (1,716,835) - 77 78 Federal Income Taxes (8,925,947) - 3,474 - - (360,535) - IDAHO 2020 PROTOCOL Misc Rate Base Adjustments (Tab 8) TOTAL 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal 24 State 25 Deferred Income Taxes 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense 28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Pensions 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherization Loans 43 Misc Rate Base 44 Total Electric Plant: 45 46 Deductions: 47 Accum Prov For Deprec 48 Accum Prov For Amort 49 Accum Def Income Tax 50 Unamortized ITC 51 Customer Adv For Const 52 Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule "M" Additions 71 Schedule "M" Deductions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable Income 77 78 Federal Income Taxes Page 8.0.1 Total 8.7 8.8 8.9 8.10 8.11 8.12 8.13 Powerdale Hydro Removal FERC 105 - Plant Held for Future Use Regulatory Asset & Liabilities Amortization Klamath Hydroelectric Settlement Agreement Cholla 4 Carbon Plant Closure Prepaid Pension Asset - - (100,000) - - - - - - - - - - - - - - - - - - - - - - - - - - - (100,000) - - - - - - - - (590,723) 472,310 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 22,289 - - - - - - 22,289 - (590,723) 472,310 - - - - (276,434) (895,795) (328,725) - 4,335 - (8,333) (351,484) - - - - - - - - - - (4,771) - 2,744 11,024 323,103 (36,993) - (1,081) - 622 2,497 73,174 (8,378) - 4,786 - (31,387) 140,864 (30,793) 10,066 - - - - - - - - - - - - - - - 3,270 - (14,065) (473,534) (1,121,034) 108,280 - (3,270) - (85,935) 473,534 1,121,034 (108,280) - - - - 193,268 (32,667,868) - - - (743,669) - - - - - (23,290) - 15,733 - 3,913,980 (512,614) (22,546,685) - - (400,412) - - - - - - - - - - (1,723,749) - - - - - - - - - - - - - - - - - - (401,050) - - - - - - - - - - - - - - - - - - - - - - - (23,290) (743,669) (384,679) 193,268 (29,154,939) (512,614) (24,270,434) - - - 561,631 15,868,362 (202,179) - - - - 175,742 - - - 5,727 - (77,274) (306,478) (1,182,560) 175,744 4,864,249 - - - - - - - - - - - - - - - - - - - - - - - 3,075 - - - 4,309,720 5,727 - (74,200) 430,895 14,685,802 (26,435) 9,173,969 (17,563) (743,669) (458,879) 624,162 (14,469,137) (539,049) (15,096,465) 0.000%0.013%-0.011%0.094%0.513%-0.015%0.272% (4,335) - (113,955) 627,918 1,486,518 (143,585) - - - - - - - - - - - - - - - (19,466) - 17,618 (473,179) 125,243 67,952 - - - (110,028) 99,749 - 108,902 - (23,801) - 13,691 54,990 1,611,761 (184,535) - (1,081) - 622 2,497 73,174 (8,378) - (22,720) - 13,069 52,493 1,538,587 (176,157) - (4,771) - 2,744 11,024 323,103 (36,993) - IDAHO 2020 PROTOCOL Misc Rate Base Adjustments (Tab 8) TOTAL 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal 24 State 25 Deferred Income Taxes 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense 28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Pensions 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherization Loans 43 Misc Rate Base 44 Total Electric Plant: 45 46 Deductions: 47 Accum Prov For Deprec 48 Accum Prov For Amort 49 Accum Def Income Tax 50 Unamortized ITC 51 Customer Adv For Const 52 Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule "M" Additions 71 Schedule "M" Deductions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable Income 77 78 Federal Income Taxes Page 8.0.2 Total 8.14 8.14.1 8.15 8.16 0 0 0 Deer Creek Mine Part 2 Deer Creek Mine Repowering Project Capital Additions New Wind Generation Capital Additions 0 0 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 812,357 - - - - - - - - - - - - - - - - - - - - - - - 1,178,509 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (605,086) - - - - - - 207,270 - - 1,178,509 - - - - - 744,278 5,464,636 - - - - - - - - - - - - - - - - - (41,551) (121,505) (1,532,908) (7,168,030) - - - (9,410) (27,517) (347,161) (1,623,360) - - - - 149,014 1,706,709 7,197,805 - - - - - - - - - - - - - - - - - 156,310 (8) 570,918 5,049,560 - - - (156,310) 8 (570,918) (5,049,560) - - - - - (237,097) 142,620,819 - - - - - - - - - - (1,503,786) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (1,503,786) - (237,097) 142,620,819 - - - - - 25,554,451 (2,909,205) - - - - - - - - - - - 2,225,649 (1,505,694) (7,016,482) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,225,649 24,048,756 (9,925,687) - - - (1,503,786) 2,225,649 23,811,659 132,695,132 - - - -0.008%-0.039%-0.533%-2.994%0.000%0.000%0.000% (207,270) - (744,278) (6,643,145) - - - - - - - - - - - - - - - - - - (121,689) 1,277,482 5,464,636 - - - - 484,421 8,179,926 34,578,327 - - - (207,270) (606,111) (7,646,722) (35,756,836) - - - (9,410) (27,517) (347,161) (1,623,360) - - - (197,860) (578,593) (7,299,560) (34,133,475) - - - (41,551) (121,505) (1,532,908) (7,168,030) - - - Rocky Mountain Powe PAGE 8.1 Idaho General Rate Case - December 201 Update Cash Working Capita TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Cash Working Capital CWC 1 (4,761) ID Situs (4,761) Below Cash Working Capital CWC 2 (270) ID Situs (270) BelowCash Working Capital CWC 3 (46,306) ID Situs (46,306) BelowTotal(51,337) (51,337) 2.27 Adjustment Detail: Type1 Type 2 Type 3 O&M Expens 167,337,17 167,337,17 160,146,721 1.3 Taxes Other Than Income Tax 9,389,124 9,389,124 11,264,432 1.3 Federal Income Tax 10,184,505 10,067,030 (7,555,583) 1.3 State Income Tax 2,679,776 2,653,171 880,038 1.3 Less: 2020 Protocol Equalizatio (836,000 (836,000 (836,000 2.9 Total 188,754,579 188,610,500 163,899,609 Divided by Days in Yea 365 365 365 Average Daily Cost of Servic 517,136 516,741 449,040 Net Lag Day 0.68 0.68 0.68 Cash Working Capital 353,710 353,440 307,134 Unadjusted Cash Working Capital 358,471 353,710 353,440 8.1.1 Cash Working Capital Adjustmen (4,761) (270) (46,306) Description of Adjustment: This adjustment is necessary to compute the cash working capital for the normalized results made in this filing. Cash working capital is calculated by taking total operation and maintenance expense allocated to the jurisdiction and adding its share of allocated taxes, including state and federal income taxes and taxes other than income. This total is divided by the number of days in the year to determine the Company's average daily cost of service. The daily cost of service is multiplied by net lag days to produce the adjusted cash working capital balance. Net lag days are calculated using the Company’s December 2015 lead lag study. To t a l Ca l i f Or e g o n Wa s h Wy - P P L Ut a h Id a h o Wy - U P L FE R C 41 . 5 2 4 1 . 1 7 40 . 2 5 41 . 2 7 37 . 7 2 40 . 8 8 37 . 5 4 3 7 . 7 2 3 5 . 6 2 35 . 7 2 4 0 . 2 5 36 . 8 0 35 . 2 0 36 . 8 3 36 . 8 1 36 . 8 6 3 6 . 8 3 3 5 . 1 0 5. 8 0 0. 9 2 3. 4 5 6. 0 7 0. 8 9 4. 0 7 0. 6 8 0. 8 9 0. 5 2 2, 7 9 7 , 2 1 1 , 4 9 2 54 , 5 6 5 , 7 9 1 72 8 , 2 0 2 , 8 9 2 20 4 , 1 6 0 , 8 4 7 34 7 , 6 0 1 , 2 5 9 1, 1 9 5 , 2 2 1 , 4 6 0 16 8 , 7 2 2 , 2 7 8 63 , 2 9 7 , 5 9 6 84 3 , 4 2 1 15 , 1 6 4 , 0 0 0 - 1 1 , 0 0 0 , 0 0 0 - 5, 0 0 0 , 0 0 0 - (8 3 6 , 0 0 0 ) - - 19 9 , 1 3 7 , 0 2 6 4, 6 6 9 , 7 6 0 77 , 0 4 8 , 6 1 3 12 , 4 6 7 , 4 7 9 21 , 2 9 5 , 4 1 8 70 , 5 3 0 , 3 2 2 9, 3 8 9 , 1 2 4 3, 6 9 4 , 4 2 3 41 , 8 8 6 18 0 , 4 7 9 , 5 5 3 5, 0 6 2 , 3 9 3 51 , 3 2 2 , 7 5 8 10 , 1 5 5 , 9 8 4 18 , 4 5 1 , 6 8 6 73 , 5 2 0 , 4 7 9 11 , 1 2 6 , 7 6 9 6, 2 6 7 , 8 1 1 2, 6 4 5 , 6 9 8 47 , 1 8 6 , 8 8 3 1, 2 3 7 , 3 4 8 13 , 2 8 4 , 6 5 7 2, 7 8 4 , 4 0 1 4, 9 8 9 , 1 4 6 19 , 3 9 2 , 3 5 7 2, 8 9 3 , 1 7 2 1, 5 6 8 , 1 7 6 60 1 , 4 4 4 3, 2 3 9 , 1 7 8 , 9 5 4 65 , 5 3 5 , 2 9 2 88 0 , 8 5 8 , 9 1 9 22 9 , 5 6 8 , 7 1 1 39 7 , 3 3 7 , 5 1 0 1, 3 5 8 , 6 6 4 , 6 1 8 19 1 , 2 9 5 , 3 4 4 74 , 8 2 8 , 0 0 6 4, 1 3 2 , 4 5 0 36 5 36 5 36 5 36 5 36 5 36 5 36 5 36 5 36 5 8, 8 7 4 , 4 6 3 17 9 , 5 4 9 2, 4 1 3 , 3 1 2 62 8 , 9 5 5 1, 0 8 8 , 5 9 6 3, 7 2 2 , 3 6 9 52 4 , 0 9 7 20 5 , 0 0 8 11 , 3 2 2 5. 8 0 0. 9 2 3. 4 5 6. 0 7 0. 8 9 4. 0 7 0. 6 8 0. 8 9 0. 5 2 Ro c k y M o u n t a i n P o w e r Up d a t e C a s h W o r k i n g C a p i t a l De c e m b e r 2 0 1 9 Le a d / L a g S t u d y a s o f 1 2 / 1 5 Re v e n u e L a g D a y s Ex p e n s e L a g D a y s Ne t L a g D a y s O& M E x p e n s e Le s s : 2 0 20 P r o t o c o l A d j u s t m e n t Ta x e s O t h e r t h a n I n c o m e Fe d e r a l I n c o m e T a x St a t e I n c o m e T a x To t a l Div i d e d b y D a y s i n Y e a r Av g . D a i l y C o s t o f S e r v i c e Ne t L a g D a y s Ca s h W o r k i n g C a p i t a l 28 , 9 6 7 , 2 4 7 16 5 , 0 4 2 8, 3 2 5 , 8 8 2 3, 8 1 7 , 7 5 9 96 7 , 8 6 7 15 , 1 4 4 , 0 1 7 35 8 , 4 7 1 18 2 , 2 7 2 5, 9 3 7 Re f . 8 . 1 De s c r i p t i o n o f A d j u s t m e n t : Th i s a d j u s t m e n t i s n e c e s s a r y t o t r u e - u p t h e c a s h w o r k i n g c a p i t a l f o r t h e n o r m a l i z i n g a d j u s t m e n t s m a d e i n t h i s f i l i n g . C a s h w o r k i n g c a p i t a l i s c a l c u l a t e d b y t a k i n g to t a l o p e r a t i o n a n d m a i n t e n a n c e e x p e n s e a l l o c a t e d t o t h e j u r i s d i c t i o n ( e x c l u d i n g d e p r e c i a t i o n a n d a m o r t i z a t i o n ) a n d a d d i n g i t ' s s h a r e o f a l l o c a t e d t a x e s , i n c l u d i n g st a t e a n d f e d e r a l i n c o m e t a x e s a n d t a x e s o t h e r t h a n i n c o m e . T h i s t o t a l i s d i v i d e d b y t h e n u m b e r o f d a y s i n t h e y e a r t o d e t e r m i ne t h e C o m p a n y ' s a d j u s t e d d a i l y co s t o f s e r v i c e . T h e d a i l y c o s t o f s e r v i c e i s m u l t i p l i e d b y n e t l a g d a y s t o p r o d u c e t h e a d j u s t e d c a s h w o r k i n g c a p i t a l b a l a n c e . Pa g e 8 . 1 . 1 Rocky Mountain Powe PAGE 8.2 Idaho General Rate Case - December 201 Trapper Mine Rate Bas TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Other Tangible Propert 399 1 6,774,083 SE 6.5220% 441,802 BelowOther Tangible Propert 399 3 (1,305,351 SE 6.5220%(85,134) Below 5,468,732 356,668 Below Final Reclamation Liabilit 2533 3 (521,614 SE 6.5220%(34,019) 8.2.2 Adjustment Detail: Other Tangible Propert December 2019 End of Period Balanc 6,774,083 8.2.1 December 2021 13 Mo Avg Balanc 5,468,732 8.2.1 Adjust to December 2021 13 Mo Avg Balanc (1,305,351 Above Final Reclamation Liabilit December 2019 12 Mth. Avg. Balanc (6,633,774 8.2.2 December 2021 12 Mth. Avg. Balanc (7,155,387 8.2.2 Adjust to December 2021 12 Mth. Avg. Balanc (521,614 Above Adjustment to Tax:Schedule M Adj - Reclamation Lia SCHMAT 3 265,703 SE 6.5220%17,329 8.2.2 Deferred Income Tax Expens 41110 3 (65,327) SE 6.5220%(4,261) 8.2.2 Accumulated Def Inc Tax Balanc 190 3 118,944 SE 6.5220% 7,757 8.2.2 Description of Adjustment: The Company owns a 21.40% interest in the Trapper Mine, which provides coal to the Craig generating plant. The normalized coal cost of Trapper includes all operating and maintenance costs, but it does not include a return on investment. This adjustment adds the Company's portion of the Trapper Mine plant investment to the rate base. This adjustment reflects net plant to recognize the depreciation of the investment over time. This adjustment also walks forward the Reclamation Liability to December 2021. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Tr a p p e r M i n e R a t e B a s e De c - 1 8 Ja n - 1 9 Fe b - 1 9 Ma r - 1 9 Ap r - 1 9 Ma y - 1 9 Ju n - 1 9 Ju l - 1 9 Au g - 1 9 Se p - 1 9 Oc t - 1 9 No v - 1 9 De c - 1 9 Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Pr o p e r t y , P l a n t , a n d E q u i p m e n t L a n d s a n d L e a s e s D e v e l o p m e n t C o s t s E q u i p m e n t a n d F a c i l i t i e s To t a l P r o p e r t y , P l a n t , a n d E q u i p m e n t Ac c u m u l a t e d D e p r e c i a t i o n To t a l P r o p e r t y , P l a n t , a n d E q u i p m e n t 29 , 1 7 6 , 3 1 7 28 , 6 9 3 , 3 4 9 28 , 59 2 , 4 5 9 28 , 03 3 , 7 5 2 27 , 62 3 , 0 7 0 27 , 16 4 , 5 7 1 26 , 88 5 , 4 1 4 26 , 47 6 , 4 4 0 26 , 02 3 , 5 1 1 25 , 71 0 , 4 0 0 25 , 49 2 , 2 8 6 25 , 20 1 , 9 3 5 24 , 90 8 , 9 2 5 Ot h e r P r e p a i d E x p e n s e s R e s t r i c t e d F u n d s : S e l f - b o n d i n g f o r B l a c k L u n g D e f e r r e d G E R o y a l t y A m o u n t A d v a n c e R o y a l t y - S t a t e 2 0 6 - 1 3 To t a l O t h e r 10 , 8 4 7 , 4 5 1 9, 4 1 1 , 9 3 2 8, 84 2 , 6 4 8 8, 94 6 , 1 7 2 8, 51 8 , 5 0 0 8, 44 5 , 8 6 2 6, 76 7 , 1 7 8 6, 71 0 , 3 5 9 6, 70 1 , 1 5 4 7, 14 7 , 6 5 1 6, 73 9 , 8 8 4 6, 93 3 , 8 4 1 6, 74 5 , 6 6 8 To t a l R a t e B a s e 40 , 0 2 3 , 7 6 8 38 , 1 0 5 , 2 8 1 37 , 43 5 , 1 0 7 36 , 9 7 9 , 9 2 4 36 , 1 4 1 , 5 7 0 35 , 6 1 0 , 4 3 3 33 , 6 5 2 , 5 9 2 33 , 1 8 6 , 7 9 9 32 , 7 2 4 , 6 6 5 32 , 8 5 8 , 0 5 1 32 , 2 3 2 , 1 7 0 32 , 1 3 5 , 7 7 6 31 , 6 5 4 , 5 9 3 Pa c i f i C o r p S h a r e ( 2 1 . 4 0 % ) 8, 5 6 5 , 0 8 6 8, 1 5 4 , 5 3 0 8, 01 1 , 1 1 3 7, 91 3 , 7 0 4 7, 73 4 , 2 9 6 7, 62 0 , 6 3 3 7, 20 1 , 6 5 5 7, 10 1 , 9 7 5 7, 00 3 , 0 7 8 7, 03 1 , 6 2 3 6, 89 7 , 6 8 4 6, 87 7 , 0 5 6 6, 77 4 , 0 8 3 De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Pr o p e r t y , P l a n t , a n d E q u i p m e n t L a n d s a n d L e a s e s D e v e l o p m e n t C o s t s E q u i p m e n t a n d F a c i l i t i e s To t a l P r o p e r t y , P l a n t , a n d E q u i p m e n t Ac c u m u l a t e d D e p r e c i a t i o n To t a l P r o p e r t y , P l a n t , a n d E q u i p m e n t 19 , 8 2 2 , 3 0 5 19 , 5 4 6 , 9 9 5 19 , 27 1 , 6 8 6 18 , 99 6 , 3 7 6 18 , 72 1 , 0 6 6 18 , 44 5 , 7 5 6 18 , 17 0 , 4 4 6 17 , 89 5 , 1 3 7 17 , 61 9 , 8 2 7 17 , 34 4 , 5 1 7 17 , 06 9 , 2 0 7 16 , 79 3 , 8 9 7 16 , 51 8 , 5 8 8 Ot h e r P r e p a i d E x p e n s e s R e s t r i c t e d F u n d s : S e l f - b o n d i n g f o r B l a c k L u n g D e f e r r e d G E R o y a l t y A m o u n t A d v a n c e R o y a l t y - S t a t e 2 0 6 - 1 3 To t a l O t h e r 8, 3 8 4 , 3 7 4 8, 2 1 7 , 7 0 7 8, 05 1 , 0 4 1 7, 88 4 , 3 7 4 7, 71 7 , 7 0 7 7, 55 1 , 0 4 1 7, 38 4 , 3 7 4 7, 21 7 , 7 0 7 7, 05 1 , 0 4 1 6, 88 4 , 3 7 4 6, 71 7 , 7 0 7 6, 55 1 , 0 4 1 6, 38 4 , 3 7 4 To t a l R a t e B a s e 28 , 2 0 6 , 6 7 9 27 , 7 6 4 , 7 0 3 27 , 32 2 , 7 2 6 26 , 8 8 0 , 7 5 0 26 , 4 3 8 , 7 7 3 25 , 9 9 6 , 7 9 7 25 , 5 5 4 , 8 2 0 25 , 1 1 2 , 8 4 4 24 , 6 7 0 , 8 6 8 24 , 2 2 8 , 8 9 1 23 , 7 8 6 , 9 1 5 23 , 3 4 4 , 9 3 8 22 , 9 0 2 , 9 6 2 Pa c i f i C o r p S h a r e ( 2 1 . 4 0 % ) 6, 0 3 6 , 2 2 9 5, 9 4 1 , 6 4 6 5, 84 7 , 0 6 3 5, 75 2 , 4 8 0 5, 65 7 , 8 9 8 5, 56 3 , 3 1 5 5, 46 8 , 7 3 2 5, 37 4 , 1 4 9 5, 27 9 , 5 6 6 5, 18 4 , 9 8 3 5, 09 0 , 4 0 0 4, 99 5 , 8 1 7 4, 90 1 , 2 3 4 De c e m b e r 2 0 1 9 E n d o f P e r i o d B a l a n c e 6, 7 7 4 , 0 8 3 De c e m b e r 2 0 2 1 1 3 M o A v g B a l a n c e 5, 4 6 8 , 7 3 2 DE S C R I P T I O N DE S C R I P TI O N Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Tr a p p e r M i n e Fi n a l R e c l a m a t i o n L i a b i l i t y Ac t u a l De s c r i p t i o n : Ja n - 1 9 Fe b - 1 9 Ma r - 1 9 Ap r - 1 9 Ma y - 1 9 Ju n - 1 9 Ju l - 1 9 Au g - 1 9 Se p - 1 9 Oc t - 1 9 No v - 1 9 De c - 1 9 F i n a l R e c l a m a t i o n Li a b i l i t y ( 6 , 5 2 5 , 3 3 8 ) ( 6 , 5 4 6 , 5 8 4 ) ( 6 , 5 6 4 , 1 2 2 ) ( 6 , 5 8 4 , 3 8 8 ) ( 6 , 6 0 1 , 9 1 2 ) ( 6 , 6 2 8 , 1 3 8 ) ( 6 , 6 5 1 , 5 9 8 ) ( 6 , 6 7 2 , 8 9 8 ) ( 6 , 6 8 6 , 9 3 4 ) ( 6 , 7 0 4 , 9 0 8 ) ( 6 , 7 1 5 , 4 2 4 ) ( 6 , 7 2 3 , 0 4 0 ) Pr o F o r m a De s c r i p t i o n : Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 ( 7 , 0 1 6 , 8 7 4 ) ( 7 , 0 4 2 , 0 5 8 ) ( 7 , 0 6 7 , 2 4 2 ) ( 7 , 0 9 2 , 4 2 7 ) ( 7 , 1 1 7 , 6 1 1 ) ( 7 , 1 4 2 , 7 9 5 ) ( 7 , 1 6 7 , 9 7 9 ) ( 7 , 1 9 3 , 1 6 4 ) ( 7 , 2 1 8 , 3 4 8 ) ( 7 , 2 4 3 , 5 3 2 ) ( 7 , 2 6 8 , 7 1 6 ) ( 7 , 2 9 3 , 9 0 1 ) Ad j u s t m e n t s f o r T a x : Sc h e d u l e M A d d - P r o F o r m a 57 0 , 8 6 0 (5 2 1 , 6 1 4 ) Re f 8 . 2 Ac c o u n t # 2 8 7 2 1 6 Sc h e d u l e M A d d - A c t u a l 30 5 , 1 5 7 Ad j u s t m e n t n e e d e d 26 5 , 7 0 3 Re f 8 . 2 De f I n c T a x E x p - P r o F o r m a (1 4 0 , 3 5 5 ) Ad j u s t m e n t n e e d e d (6 5 , 3 2 7 ) Re f 8 . 2 AD I T A d j u s t m e n t f o r T a x : Ta x A c t u a l A c c o u n t 2 8 7 2 1 6 ( F E R C A c c o u n t 1 9 0 ) M # 6 0 5 . 7 1 5 : De s c r i p t i o n : De c - 1 8 Ja n - 1 9 Fe b - 1 9 Ma r - 1 9 Ap r - 1 9 Ma y - 1 9 Ju n - 1 9 Ju l - 1 9 Au g - 1 9 Se p - 1 9 Oc t - 1 9 No v - 1 9 De c - 1 9 1 , 5 6 2 , 1 9 8 1 , 5 6 8 , 8 7 5 1 , 5 7 4 , 0 9 9 1 , 5 7 9 , 6 8 4 1 , 5 8 4 , 6 6 7 1 , 5 8 8 , 9 7 5 1 , 5 9 6 , 0 7 7 1 , 6 0 1 , 8 4 5 1 , 6 0 7 , 0 8 3 1 , 6 1 4 , 8 4 0 1 , 6 1 9 , 2 5 9 1 , 6 2 1 , 8 4 4 1 , 6 3 7 , 2 2 6 Re g u l a t i o n F o r e c a s t ( f r o m N e t P o w e r C o s t g r o u p ) De s c r i p t i o n : De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 1 , 7 1 9 , 0 1 9 1 , 7 2 5 , 2 1 1 1 , 7 3 1 , 4 0 3 1 , 7 3 7 , 5 9 5 1 , 7 4 3 , 7 8 7 1 , 7 4 9 , 9 7 9 1 , 7 5 6 , 1 7 0 1 , 7 6 2 , 3 6 2 1 , 7 6 8 , 5 5 4 1 , 7 7 4 , 7 4 6 1 , 7 8 0 , 9 3 8 1 , 7 8 7 , 1 3 0 1 , 7 9 3 , 3 2 2 11 8 , 9 4 4 Re f 8 . 2 Ad j u s t m e n t t o R a t e B a s e Rocky Mountain Powe PAGE 8.3 Idaho General Rate Case - December 201 Jim Bridger Mine Rate Base TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Other Tangible Propert 399 1 93,706,575 SE 6.5220% 6,111,497 BelowOther Tangible Propert 399 3 (21,925,616 SE 6.5220% (1,429,978 Below 71,780,959 4,681,519 Adjustment to Tax: Accumulated Def Inc Tax Balanc 190 3 647,292 SE 6.5220% 42,216 8.3.2 647,292 42,216 Adjustment Detail: December 2019 End of Period Balanc 93,706,575 8.3.1 December 2021 Balance 13 Mo Avg Balanc 71,780,959 8.3.1 Adjustment to December 2021 13 Mo Avg. Balanc (21,925,616 Description of Adjustment: The Company owns a two-thirds interest in the Bridger Coal Company (BCC), which supplies coal to the Jim Bridger generating plant. The Company's investment in BCC is recorded on the books of Pacific Minerals, INC (PMI), a wholly-owned subsidiary. Because of this ownership arrangement, the coal mine investment is not included in Account 101 - Electric Plant in Service. The normalized costs for BCC provide no return on investment. The return on investment for BCC is removed in the fuels credit which the Company has included as an offset to fuel prices leaving no return in results. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Br i d g e r M i n e R a t e B a s e ($ 0 0 0 ' s ) Br i d g e r T o t a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l De s c r i p t i o n De c - 1 8 Ja n - 1 9 Fe b - 1 9 Ma r - 1 9 Ap r - 1 9 Ma y - 1 9 Ju n - 1 9 Ju l - 1 9 Au g - 1 9 Se p - 1 9 Oc t - 1 9 No v - 1 9 De c - 1 9 1 S t r u c t u r e , E q u i p m e n t , M i n e D e v . 44 7 , 1 4 8 44 7 , 2 7 6 44 7 , 2 6 0 44 6 , 0 3 9 44 5 , 8 0 2 44 2 , 9 3 1 44 2 , 8 6 4 44 3 , 0 2 5 44 2 , 9 1 9 44 4 , 6 3 8 44 4 , 7 8 8 44 3 , 6 0 5 44 3 , 2 8 9 2 M a t e r i a l s & S u p p l i e s 15 , 9 8 3 16 , 2 7 5 16 , 0 4 6 16 , 1 7 8 16 , 1 7 0 16 , 2 9 9 16 , 4 3 2 16 , 1 8 9 15 , 7 3 5 15 , 7 9 9 15 , 7 8 6 15 , 3 1 3 15 , 1 4 8 4 P i t I n v e n t o r y 29 , 2 0 3 25 , 7 5 0 21 , 2 0 1 18 , 5 7 7 20 , 0 6 6 23 , 0 2 4 26 , 6 7 3 24 , 6 2 3 25 , 7 4 2 25 , 9 8 9 25 , 0 5 8 27 , 5 0 8 27 , 1 9 6 5 D e f e r r e d L o n g W a l l C o s t s 2, 5 2 1 3, 4 9 5 2, 2 0 1 2, 0 5 8 2, 0 5 2 2, 8 4 8 2, 7 6 5 3, 1 1 4 3, 6 8 8 4, 0 6 5 4, 8 1 8 5, 5 9 1 5, 7 0 5 6 R e c l a m a t i o n L i a b i l i t y - - - - - - - - - - - - - 7 A c c u m u l a t e d D e p r e c i a t i o n (3 3 0 , 7 7 0 ) (3 3 2 , 8 6 7 ) (3 3 5 , 1 4 6 ) (3 3 6 , 1 8 5 ) (3 3 8 , 3 6 1 ) (3 3 7 , 8 9 5 ) (3 4 0 , 2 3 4 ) (3 4 2 , 4 6 9 ) (3 4 4 , 8 1 5 ) (3 4 7 , 4 5 9 ) (3 4 9 , 3 7 8 ) (3 4 9 , 2 7 6 ) (3 5 0 , 7 7 8 ) 8 Bon u s B i d / L e a s e P a y a b l e - - - - - - - - - - - - - TO T A L R A T E B A S E 16 4 , 0 8 5 15 9 , 9 2 9 15 1 , 5 6 2 14 6 , 6 6 8 14 5 , 7 2 8 14 7 , 2 0 6 14 8 , 5 0 0 14 4 , 4 8 2 14 3 , 2 6 9 14 3 , 0 3 1 14 1 , 0 7 2 14 2 , 7 4 1 14 0 , 5 6 0 Pa c i f i C o r p S h a r e ( 6 6 . 6 7 % ) Br i d g e r T o t a l Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t Fo r e c a s t De s c r i p t i o n De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 1 S t r u c t u r e , E q u i p m e n t , M i n e D e v . 44 7 , 7 7 1 44 7 , 7 9 3 44 7 , 9 1 6 44 8 , 0 2 3 44 8 , 0 8 0 44 8 , 2 1 1 44 8 , 3 1 2 44 8 , 3 7 0 44 8 , 5 8 5 45 6 , 5 2 1 45 6 , 6 8 8 45 9 , 0 0 2 45 9 , 0 2 3 2 M a t e r i a l s & S u p p l i e s 12 , 8 3 0 12 , 8 1 0 12 , 5 9 9 12 , 3 8 8 12 , 1 7 7 11 , 9 6 6 11 , 7 5 6 11 , 5 4 5 11 , 3 3 4 11 , 1 2 3 10 , 9 1 2 10 , 7 0 1 10 , 4 9 0 4 P i t I n v e n t o r y 29 , 6 0 4 29 , 2 5 9 27 , 7 1 8 31 , 5 5 5 32 , 5 5 7 35 , 1 7 3 39 , 2 3 9 38 , 9 1 8 36 , 2 5 1 35 , 5 5 6 37 , 7 4 4 35 , 1 3 1 34 , 3 1 8 5 D e f e r r e d L o n g W a l l C o s t s 2, 9 3 9 2, 3 8 3 1, 5 4 6 49 1 2, 5 8 1 4, 3 9 4 3, 8 3 1 3, 3 6 4 2, 7 8 7 2, 3 9 3 1, 5 1 3 69 8 - Pa c i f i C o r p S h a r e ( 6 6 . 6 7 % ) 76 , 8 3 1 74 , 7 6 1 71 , 5 1 3 71 , 5 8 8 72 , 1 3 1 73 , 7 9 5 74 , 5 9 3 72 , 5 2 3 68 , 8 5 6 71 , 8 1 5 70 , 9 1 8 68 , 3 0 9 65 , 5 2 0 De c e m b e r 2 0 1 9 E n d o f P e r i o d Ba l a n c e 93 , 7 0 7 Re f 8 . 3 Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Br i d g e r M i n e R a t e B a s e Ye a r E n d B a l a n c e De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 Ma t e r i a l s & S u p p l i e s : Ob s o l e t e R e s e r v e - S u r f a c e (6 5 1 , 8 9 7 ) (6 6 9 , 7 6 2 ) (6 8 7 , 6 2 7 ) (7 0 5 , 4 9 2 ) (7 2 3 , 3 5 8 ) (7 4 1 , 2 2 3 ) (7 5 9 , 0 8 8 ) (7 7 6 , 9 5 3 ) (7 9 4 , 8 1 8 ) (8 1 2 , 6 8 4 ) (8 3 0 , 5 4 9 ) (8 4 8 , 4 1 4 ) (8 6 6 , 2 7 9 ) Ob s o l e t e R e s e r v e - U n d e r g r o u n d (3 , 1 8 7 , 2 9 2 ) (3 , 3 8 0 , 2 9 2 ) (3 , 5 7 3 , 2 9 2 ) (3 , 7 6 6 , 2 9 2 ) (3 , 9 5 9 , 2 9 2 ) (4 , 1 5 2 , 2 9 2 ) (4 , 3 4 5 , 2 9 2 ) (4 , 5 3 8 , 2 9 2 ) (4 , 7 3 1 , 2 9 2 ) (4 , 9 2 4 , 2 9 2 ) (5 , 1 1 7 , 2 9 2 ) (5 , 3 1 0 , 2 9 2 ) (5 , 5 0 3 , 2 9 2 ) To t a l O b s o l e t e R e s e r v e s (3 , 8 3 9 , 1 8 9 ) (4 , 0 5 0 , 0 5 4 ) (4 , 2 6 0 , 9 1 9 ) (4 , 4 7 1 , 7 8 4 ) (4 , 6 8 2 , 6 5 0 ) (4 , 8 9 3 , 5 1 5 ) (5 , 1 0 4 , 3 8 0 ) (5 , 3 1 5 , 2 4 5 ) (5 , 5 2 6 , 1 1 0 ) (5 , 7 3 6 , 9 7 6 ) (5 , 9 4 7 , 8 4 1 ) (6 , 1 5 8 , 7 0 6 ) (6 , 3 6 9 , 5 7 1 ) Pa c i f i C o r p ' s 2 / 3 s h a r e : Ob s o l e t e R e s e r v e - S u r f a c e (4 3 4 , 5 9 8 ) (4 4 6 , 5 0 8 ) (4 5 8 , 4 1 8 ) (4 7 0 , 3 2 8 ) (4 8 2 , 2 3 8 ) (4 9 4 , 1 4 9 ) (5 0 6 , 0 5 9 ) (5 1 7 , 9 6 9 ) (5 2 9 , 8 7 9 ) (5 4 1 , 7 8 9 ) (5 5 3 , 6 9 9 ) (5 6 5 , 6 0 9 ) (5 7 7 , 5 2 0 ) Ob s o l e t e R e s e r v e - U n d e r g r o u n d (2 , 1 2 4 , 8 6 1 ) (2 , 2 5 3 , 5 2 8 ) (2 , 3 8 2 , 1 9 5 ) (2 , 5 1 0 , 8 6 1 ) (2 , 6 3 9 , 5 2 8 ) (2 , 7 6 8 , 1 9 5 ) (2 , 8 9 6 , 8 6 1 ) (3 , 0 2 5 , 5 2 8 ) (3 , 1 5 4 , 1 9 5 ) (3 , 2 8 2 , 8 6 1 ) (3 , 4 1 1 , 5 2 8 ) (3 , 5 4 0 , 1 9 5 ) (3 , 6 6 8 , 8 6 1 ) To t a l o f P a c i f i C o r p ' s s h a r e o f O b s o l e t e R e s e r v e s (2 , 5 5 9 , 45 9 ) (2 , 7 0 0 , 0 3 6 ) (2 , 8 4 0 , 6 1 3 ) (2 , 9 8 1 , 1 8 9 ) (3 , 1 2 1 , 7 6 6 ) (3 , 2 6 2 , 3 4 4 ) (3 , 4 0 2 , 9 2 0 ) (3 , 5 4 3 , 4 9 7 ) (3 , 6 8 4 , 0 7 4 ) (3 , 8 2 4 , 6 5 0 ) (3 , 9 6 5 , 2 2 7 ) (4 , 1 0 5 , 8 0 4 ) (4 , 2 4 6 , 3 8 1 ) Ta x A D I T B a l a n c e o n O b s o l e t e R e s e r v e 62 9 , 2 8 4 66 3 , 8 4 7 69 8 , 4 1 0 73 2 , 9 7 3 76 7 , 5 3 6 80 2 , 0 9 9 83 6 , 6 6 2 87 1 , 2 2 5 90 5 , 7 8 9 94 0 , 3 5 1 97 4 , 9 1 5 1, 0 0 9 , 4 7 8 1, 0 4 4 , 0 4 1 13 M A A D I T 1 9 0 B a l a n c e a t D e c e m b e r 3 1 , 2 0 2 1 83 6 , 6 6 2 YE A D I T 1 9 0 B a l a n c e a t D e c e m b e r 3 1 , 2 0 1 9 18 9 , 3 7 0 64 7 , 2 9 2 Re f 8 . 3 Rocky Mountain Powe PAGE 8.4 Idaho General Rate Case - December 201 Customer Advances for Constructio TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Customer Advances 252 1 (42,893) CA Situs - 8.4.1Customer Advances 252 1 18,597,751 OR Situs - 8.4.1 Customer Advances 252 1 (295,480) WA Situs - 8.4.1 Customer Advances 252 1 (347,212 ID Situs (347,212 8.4.1 Customer Advances 252 1 (11,054,448 UT Situs - 8.4.1 Customer Advances 252 1 (938,019 WY Situs - 8.4.1 Customer Advances 252 1 (5,919,699 SG 5.9111% (349,921 8.4.1 Total - (697,133 Description of Adjustment: Customer advances for construction are booked into FERC account 252. When they are booked, the entries do not reflect the proper allocation. This adjustment corrects the allocation of customer advances for construction in the account. Rocky Mountain Power Idaho General Rate Case December 2019 Customer Advances for Construction YEAR END BASIS: Account Booked Allocation Correct Allocation Adjustment Ref. 252CA - (42,893) (42,893) Page 8.4 252OR (20,847,846) (2,250,095) 18,597,751 Page 8.4 252WA - (295,480) (295,480) Page 8.4 252IDU - (347,212) (347,212) Page 8.4 252UT (1,470,083) (12,524,531) (11,054,448) Page 8.4 252WYP - (938,019) (938,019) Page 8.4 252SG (21,929,487) (27,849,186) (5,919,699) Page 8.4 Total (44,247,417) (44,247,417) - Rocky Mountain Powe PAGE 8.5 Idaho General Rate Case - December 201 Major Plant Addition TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Steam Production 312 3 7,173,599 SG 5.9111% 424,040 Other Production 343 3 60,348,412 SG 5.9111% 3,567,269 Hydro Productio 332 3 9,265,985 SG-P 5.9111% 547,724 Transmission 355 3 191,228,363 SG 5.9111% 11,303,745 Distribution Plan 364 3 5,102,626 ID Situs 5,102,626 Intangible Plan 303 3 2,553,846 SO 5.7163% 145,986 General Plan 397 3 13,994,992 SO 5.7163% 800,001 289,667,823 21,891,391 8.5.1 Adjustment to Tax: Schedule M Adjustment SCHMAT 3 5,785,979 SG 5.9111% 342,016 Schedule M Adjustment SCHMDT 3 22,998,778 SG 5.9111% 1,359,486 Deferred Income Tax Expense 41110 3 (1,422,574 SG 5.9111%(84,090) Deferred Income Tax Expense 41010 3 5,654,618 SG 5.9111% 334,251 Accumulated Def Inc Tax Bal 282 3 (3,148,977 SG 5.9111% (186,140 Schedule M Adjustment SCHMAT 3 239,649 SG 5.9111%14,166 Schedule M Adjustment SCHMDT 3 1,210,616 SG 5.9111%71,561 Deferred Income Tax Expense 41110 3 (58,922) SG 5.9111%(3,483) Deferred Income Tax Expense 41010 3 297,650 SG 5.9111%17,594 Accumulated Def Inc Tax Bal 282 3 (97,902) SG 5.9111%(5,787) Schedule M Adjustment SCHMAT 3 132,851 ID Situs 132,851 Schedule M Adjustment SCHMDT 3 368,359 ID Situs 368,359 Deferred Income Tax Expense 41110 3 (32,664) ID Situs (32,664) Deferred Income Tax Expense 41010 3 90,567 ID Situs 90,567 Accumulated Def Inc Tax Bal 282 3 (60,727) ID Situs (60,727) Schedule M Adjustment SCHMAT 3 884,233 SO 5.7163%50,546 Schedule M Adjustment SCHMDT 3 9,423,157 SO 5.7163% 538,660 Deferred Income Tax Expense 41110 3 (217,402 SO 5.7163%(12,427) Deferred Income Tax Expense 41010 3 2,316,834 SO 5.7163% 132,438 Accumulated Def Inc Tax Bal 282 3 (772,915 SO 5.7163%(44,182) Description of Adjustment: This adjustment places into rate base the major plant additions from 2020 through 2021 on a 13 month average basis. Major plant additions have been identified as individual projects valued at $5 million or greater. The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2 Rocky Mountain Power Page 8.5.1 Idaho General Rate Case - December 2019 Major Plant Additions Project Description Account Factor In-Service Date Jan 20 - Dec 21 Dec 2021 Hunter 303 CCR Forced Oxidation Project 312 SG Jun-21 13,322,397 7,173,599 Lakeside ST20 GENERATOR Stator Replacement and Rotor Rewind 343 SG Jan-20 16,480,000 16,480,000 Lakeside U11 Combustion Overhaul-CY20 343 SG Apr-20 13,163,871 13,163,871 Lakeside U12 Combustion Overhaul-CY20 343 SG Apr-20 13,163,871 13,163,871 Currant Creek U1 CSA Variable Fee 32k - CTA MI 343 SG Apr-21 12,668,262 8,770,335 Currant Creek U2 CSA Variable Fee 32k - CTB MI 343 SG Apr-21 12,668,262 8,770,335 Merwin Downstream In-Lieu 332 SG-P Dec-21 16,956,397 1,304,338 ILR 4.1.9 Future Fish Passage Stage 1 Ph 332 SG-P Dec-20 7,961,647 7,961,647 Vantage Pomona Heights 230kV Line 355 SG May-20 57,847,290 57,847,290 Wildfire Mitigation - Trans 355 SG Various 41,679,625 29,766,265 Oregon New Large Load Network Upgrades 355 SG Dec-20 28,900,000 28,900,000 Goshen #3 345/161 kV 700 MVA Trfrmr Inst 355 SG Nov 20 Nov 21 23,071,708 17,865,453 Goshen-Sugarmill-Rigby 161kV Transm Line 355 SG Nov-20 21,752,839 21,752,839 Wildfire Mitigation Plan - CA T 355 SG various 20,700,609 15,007,583 Jordanelle - Midway Construct 138 kV Line - Trans 355 SG Nov-20 18,287,278 18,287,278 Rexburg Sub - Inst 161kV Source from Rigby 355 SG Dec-21 18,042,169 1,387,859 C7 Data Centers, Load Increase 355 SG Dec-21 5,379,351 413,796 Goshen-Sugarmill-Rigby 161kV Distribution 364 ID Nov-20 5,102,626 5,102,626 Field Ai 303 SO Dec-21 7,600,000 584,615 CRM Replacement with omni channel capabilities 303 SO Sep-21 6,400,000 1,969,231 Open Floor Plan - OR - Structure OR 397 SO Various 17,527,439 13,994,992 Rocky Mountain Powe PAGE 8.6 Idaho General Rate Case - December 201 Miscellaneous Rate Bas TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: 1 - Fuel Stock - Pro Forma 151 3 26,042,481 SE 6.5220% 1,698,478 8.6.1 1 - Fuel Stock - Working Capital Deposit 25316 3 415,538 SE 6.5220%27,101 8.6.1 1 - Fuel Stock - Working Capital Deposit 25317 3 (85,766) SE 6.5220%(5,594) 8.6.1 2 - Prepaid Overhaul 186M 3 (6,071,797 SG 5.9111% (358,911 8.6.1 Description of Adjustment: This adjustment: (1) Walks forward to the pro-forma level of fuel stock which is projected to be higher than December 2019 levels; (2) reflects pro-forma working capital deposits; and (3) walks forward the balances for prepaid overhauls at the Lake Side, Chehalis and Currant Creek gas plants to reflect payments and transfers of capital to electric plant in service during the year ending December 2021. Rocky Mountain Power Page 8.6.1 Idaho General Rate Case - December 2019 Miscellaneous Rate Base Year-End 13 Mon-Avg Dec-2019 Dec-2021 1 - Coal Fuel Stock Balances by Plant Account Factor Balance Balance Jim Bridger 151 SE 16,607,119 27,844,659 11,237,539 Cholla 151 SE 7,544,134 0 (7,544,134) Colstrip 151 SE 1,610,760 1,848,813 238,053 Craig 151 SE 4,253,964 3,697,043 (556,921) Hayden 151 SE 2,190,104 2,367,854 177,750 Hunter 151 SE 27,259,574 46,916,454 19,656,880 Huntington 151 SE 25,938,337 25,876,891 (61,447) Dave Johnston 151 SE 11,009,196 11,533,795 524,599 Naughton 151 SE 18,679,955 21,050,116 2,370,162 Rock Garden 151 SE 31,430,017 31,430,017 - Total 146,523,160 172,565,641 26,042,481 Ref. 8.6 Year-End 13 Mon-Avg Dec-2019 Dec-2021 1 - Working Capital Deposits Account Factor Balance Balance UAMPS Working Capital Deposit 25316 SE (2,479,000) (2,063,462) 415,538 Ref. 8.6 DPEC Working Capital Deposit 25317 SE (2,622,090) (2,707,856) (85,766) Ref. 8.6 Year-End 13 Mon-Avg Dec-2019 Dec-2021 2 - Overhaul Prepayments by Plant Account Factor Balance Balance Lake Side 1 186M SG 29,772,237 10,785,731 (18,986,506) Chehalis 186M SG 16,946,571 21,817,229 4,870,659 Currant Creek 186M SG 15,349,885 17,016,672 1,666,786 Lake Side 2 186M SG 14,099,522 21,872,700 7,773,178 Chehalis O&M 186M SG 744,683 1,002,563 257,880 Currant Creek O&M 186M SG 1,657,471 3,678 (1,653,793) (6,071,797) Ref. 8.6 Adjustment Adjustment Rocky Mountain Powe PAGE 8.7 Idaho General Rate Case - December 201 Powerdale Hydro Remova TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense and Rate Base Decommissioning Reg Asset:Remove Booked Decom Reg Asset 182M 1 (27,927) ID Situs (27,927) B-16 Adding Decommission Cost Reg Asse 182M 3 78,445 SG-P 5.9111%4,637 8.7.1 Adding Decommission Expense 404IP 3 73,343 SG-P 5.9111%4,335 8.7.1 123,861 (18,954) Adjustment To Tax:Schedule M - Decommissioning SCHMAT 3 73,343 SG 5.9111%4,335 Deferred Income Tax Expens 41110 3 (18,033) SG 5.9111% (1,066) Year End ADIT Balanc 283 3 (19,287) SG 5.9111%(1,140) Remove Booked Tax: Schedule M - Decommissioning SCHMAT 3 (23,801) ID Situs (23,801) Deferred Income Tax Expens 41110 3 5,852 ID Situs 5,852 Year End ADIT Balanc 283 3 6,867 ID Situs 6,867 Description of Adjustment: This adjustment reflects the treatment approved by the Commission in Case No. PAC-E-07-04 to account for the decommissioning of the Powerdale hydroelectric plant due to damage caused by a flood in November 2006. During 2007, the net book value (including an offset for insurance proceeds) of the assets to be retired was transferred to the unrecovered plant regulatory asset. The decommissioning of the plant was substantially complete by the end of 2010. Decommissioning costs were deferred and are amortized over 10 years, beginning in the subsequent year after they were spent. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Re g u l a t o r y T r e a t m e n t o f P o w e r d a l e D e c o m m i s s i o n i n g C o s t s Am o r t i z e a c t u a l c a s h s p e n t o v e r 1 0 y e a r s b e g i n n i n g i n t h e y e a r s u b s e q u e n t t o t h e c a s h b e i n g s p e n t . Ca s e N o . P A C - E - 0 7 - 0 4 Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ac t u a l Ca s h S p e n d De c 2 0 0 7 Ju n e 2 0 0 8 De c 2 0 0 8 Ju n e 2 0 0 9 De c 2 0 0 9 Ju n e 2 0 1 0 De c 2 0 1 0 Ju n e 2 0 1 1 De c 2 0 1 1 Ju n e 2 0 1 2 De c 2 0 1 2 Ju n e 2 0 1 3 De c 2 0 1 3 TO T A L 38 , 2 3 6 34 , 5 2 3 32 6 , 3 3 1 41 0 , 1 0 4 24 1 , 1 6 0 1, 0 9 6 , 7 4 1 1, 3 9 5 , 1 9 9 42 9 , 6 5 1 50 , 7 5 1 60 , 1 7 4 28 , 1 4 9 22 6 , 0 5 7 (6 1 , 3 5 3 ) 4, 2 7 5 , 7 2 3 Mo n t h l y A m o r t i z a t i o n T h r o u g h J u n e 2 0 2 0 13 M o n - A v g . 12 M o n - E n d . De c 2 0 0 7 Ju n e 2 0 0 8 De c 2 0 0 8 Ju n e 2 0 0 9 De c 2 0 0 9 Ju n e 2 0 1 0 De c 2 0 1 0 Ju n e 2 0 1 1 De c 2 0 1 1 Ju n e 2 0 1 2 De c 2 0 1 2 Ju n e 2 0 1 3 De c 2 0 1 3 Am o r t Re g u l a t o r y Am o r t . Da t e Sp e n d Sp e n d Sp e n d Sp e n d Sp e n d Sp e n d Sp e n d Sp e n d Sp e n d Sp e n d Sp e n d Sp e n d Sp e n d To t a l As s e t B a l a n c e Ba l a n c e Ja n - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 Fe b - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 Ma r - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 Ap r - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 Ma y - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 Ju n - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 Ju l - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 Au g - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 Se p - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 Oc t - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 No v - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 De c - 1 9 - - - 3, 4 1 8 2, 0 1 0 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 32 , 3 0 5 63 1 , 4 8 5 Ja n - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 Fe b - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 Ma r - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 Ap r - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 Ma y - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 Ju n - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 Ju l - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 Au g - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 Se p - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 Oc t - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 No v - 2 0 - - - - - 9, 1 4 0 11 , 6 2 7 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 26 , 8 7 8 Ja n - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 Fe b - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 Ma r - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 Ap r - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 Ma y - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 Ju n - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 Ju l - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 Au g - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 Se p - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 No v - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 Re f . 8 . 7 Am o r t . - R e f . 8 . 7 De c - 2 1 - - - - - - - 3, 5 8 0 42 3 50 1 23 5 1, 8 8 4 (5 1 1 ) 6, 1 1 2 78 , 4 4 5 73 , 3 4 3 Rocky Mountain Powe PAGE 8.8 Idaho General Rate Case - December 201 FERC 105 - Plant Held for Future Us TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Remove PHFU 105 1 (12,580,836 SG 5.9111% (743,669 Remove PHFU 105 1 (683,318 CA Situs - Remove PHFU 105 1 (6,894,777 OR Situs - Remove PHFU 105 1 (5,730,529 UT Situs - Remove PHFU 105 1 (601) WY Situs - (25,890,060 (743,669 8.8.1 Description of Adjustment: This adjustment removes Plant Held for Future Use (PHFU) assets from FERC account 105. The Company is making this adjustment in compliance with Title 16 of Public Utility Regulation, chapter 5 "Powers and Duties of Public Utilities Commission" section 61-502A. Ro c k y Mo u n t a i n Po w e r Id a h o Ge n e r a l R a t e C a s e - De c e m b e r 20 1 9 FE R C 10 5 (P l a n t He l d fo r Fu t u r e Us e ) Al l o c To t a l 10 5 0 0 0 0 Pl a n t H e l d f o r F u t u r e U s e 34 0 1 0 0 0 La n d o w n e d i n f e e SG $8 , 9 2 3 , 3 0 2 10 5 0 0 0 0 Pl a n t H e l d f o r F u t u r e U s e 35 0 1 0 0 0 La n d o w n e d i n f e e SG $2 , 9 0 2 , 9 7 2 10 5 0 0 0 0 Pl a n t H e l d f o r F u t u r e U s e 35 0 2 0 0 0 La n d r i g h t s SG $7 5 4 , 5 6 2 10 5 0 0 0 0 Pl a n t H e l d f o r F u t u r e U s e 36 0 1 0 0 0 La n d o w n e d i n f e e CA $6 8 3 , 3 1 8 10 5 0 0 0 0 Pl a n t H e l d f o r F u t u r e U s e 36 0 1 0 0 0 La n d o w n e d i n f e e OR $3 , 9 1 2 , 4 5 6 10 5 0 0 0 0 Pl a n t H e l d f o r F u t u r e U s e 36 0 1 0 0 0 La n d o w n e d i n f e e UT $5 , 7 3 0 , 5 2 9 10 5 0 0 0 0 Pl a n t H e l d f o r F u t u r e U s e 36 0 1 0 0 0 La n d o w n e d i n f e e WY P $6 0 1 10 5 0 0 0 0 Pl a n t H e l d f o r F u t u r e U s e 38 9 1 0 0 0 La n d o w n e d i n f e e OR $2 , 9 8 2 , 3 2 1 Ov e r a l l R e s u l t $2 5 , 8 9 0 , 0 6 0 Re f . 8 . 8 SG $1 2 , 5 8 0 , 8 3 6 UT $5 , 7 3 0 , 5 2 9 WY P $6 0 1 OR $6 , 8 9 4 , 7 7 7 CA $6 8 3 , 3 1 8 To t a l : 25 , 8 9 0 , 0 6 0 Re f . 8 . 8 Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t PAGE 8.9Rocky Mountain Power Idaho General Rate Case - December 2019 Regulatory Asset & Liabilities Amortization TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue 2017 Protocol Equalizatio 440 3 (19,613) ID Situs (19,613) 8.9.7 2017 Protocol Equalization 442 3 (80,314) ID Situs (80,314) 8.9.7 2017 Protocol Equalization 444 3 (73) ID Situs (73) 8.9.7 Adjustment to Expense: Elec. Plant Acq. Amort. Exp.406 3 - SG 5.9111%- 8.9.1 Intervenor Fundin 928 3 22,289 ID Situs 22,289 8.9.9 EV2020 Regulatory Liabilit 407 3 (8,333) ID Situs (8,333) 8.9.11 Adjustment to Rate Base: Elec. Plant Gross Acq. 114 3 - SG 5.9111%- 8.9.1 Electric Plant Acq. Acc. Amort.115 3 (6,773,876 SG 5.9111% (400,412 8.9.1 Trojan ARO/Reg Diff 254105 1 (294,982 TROJD 6.0203%(17,759) B-15 Idaho Depreciation Deferra 182M 3 76,878 ID Situs 76,878 8.9.5 2017 Protocol Equalizatio 182M 3 (50,000) ID Situs (50,000) 8.9.6Intervenor Fundin 182M 3 (11,144) ID Situs (11,144) 8.9.9 EV2020 Regulatory Liabilit 254 3 20,833 ID Situs 20,833 8.9.11 (7,032,291 (381,605 Adjustment to Tax: Schedule M Adjust - Trojan SCHMAT 1 60,836 TROJD 6.0203%3,663 8.9.4Deferred Income Tax Expens 41110 1 (14,958) TROJD 6.0203%(901) 8.9.4 Accum Def Inc Tax Balanc 190 1 (1,304,405 TROJD 6.0203%(78,529) 8.9.4 Schedule M Adjust - Trojan SCHMDT 1 2,168 WA Situs - 8.9.4 Deferred Income Tax Expens 41010 1 533 WA Situs - 8.9.4 Accum Def Inc Tax Balanc 190 1 62,340 WA Situs - 8.9.4 Schedule M Adjust - ID Depr. Deferra SCHMDT 3 (10,028) ID Situs (10,028) 8.9.5Deferred Income Tax Expens 41010 3 (2,466) ID Situs (2,466) 8.9.5 Accum Def Inc Tax Bal. ID Depr Def.283 3 (18,902) ID Situs (18,902) 8.9.5 Schedule M Adjust - 2017 Protoco SCHMDT 3 (100,000 ID Situs (100,000 8.9.6 Deferred Income Tax Expens 41010 3 (24,588) ID Situs (24,588) 8.9.6 Accum Def Inc Tax Balanc 283 3 12,294 ID Situs 12,294 8.9.6 Schedule M Adjust - Intervenor Fun SCHMAT 3 22,289 ID Situs 22,289 8.9.9 Deferred Income Tax Expens 41110 3 (5,484) ID Situs (5,484) 8.9.9 Accum Def Inc Tax Balanc 283 3 2,742 ID Situs 2,742 8.9.9 Schedule M Adjust - EV 2020 Reg Lia SCHMAT 3 (8,333) ID Situs (8,333) 8.9.11 Deferred Income Tax Expens 41110 3 2,052 ID Situs 2,052 8.9.11 Accum Def Inc Tax Bal. EV 2020 Reg Lia 190 3 5,121 ID Situs 5,121 8.9.11 (1,318,790 (201,071 Description of Adjustment: This adjustment walks forward various regulatory asset balances from the base period (12 months ended December 2019) to pro forma period levels (12 months ending December 2021). This adjustment also reflects the removal of the Trojan ARO/Reg Diff balances that will be recovered through annual payments from the Department of Energy, and not through customer rates. Page 8.9.1Rocky Mountain Power Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization Electric Plant Acquisition Adjustment Adjust Base Period to Pro Forma Period Amortization Gross Acq.Acc. Amort. Pro Forma Amount (below)4,781,559 144,704,699 (137,582,014) Base Period Amount (below)4,781,559 144,704,699 (130,808,138) Pro Forma Adjustment - - (6,773,876) Ref 8.9 Ref 8.9 Ref 8.9 Year Beg Balance End Balance Gross Accumulated Accumulated Acquisition Amortization Amortization Amortization Gross Acq Acc Amort Opening Balance 144,704,699 - (126,026,578) 2019 January 144,704,699 (126,026,578) (398,463) (126,425,042) February 144,704,699 (126,425,042) (398,463) (126,823,505) March 144,704,699 (126,823,505) (398,463) (127,221,968) April 144,704,699 (127,221,968) (398,463) (127,620,432) May 144,704,699 (127,620,432) (398,463) (128,018,895) June 144,704,699 (128,018,895) (398,463) (128,417,358) July 144,704,699 (128,417,358) (398,463) (128,815,821) August 144,704,699 (128,815,821) (398,463) (129,214,285) September 144,704,699 (129,214,285) (398,463) (129,612,748) October 144,704,699 (129,612,748) (398,463) (130,011,211) November 144,704,699 (130,011,211) (398,463) (130,409,675) December 144,704,699 (130,409,675) (398,463) (130,808,138) 144,704,699 (128,417,358) Base Period Amort =(4,781,559) 2020 January 144,704,699 (130,808,138) (398,463) (131,206,601) February 144,704,699 (131,206,601) (398,463) (131,605,064) March 144,704,699 (131,605,064) (398,463) (132,003,528) April 144,704,699 (132,003,528) (398,463) (132,401,991) May 144,704,699 (132,401,991) (398,463) (132,800,454) June 144,704,699 (132,800,454) (398,463) (133,198,918) August 144,704,699 (133,597,381) (398,463) (133,995,844) September 144,704,699 (133,995,844) (398,463) (134,394,307) October 144,704,699 (134,394,307) (398,463) (134,792,771) November 144,704,699 (134,792,771) (398,463) (135,191,234) December 144,704,699 (135,191,234) (398,463) (135,589,697) 2021 January 144,704,699 (135,589,697) (398,463) (135,988,160) February 144,704,699 (135,988,160) (398,463) (136,386,624) March 144,704,699 (136,386,624) (398,463) (136,785,087) April 144,704,699 (136,785,087) (398,463) (137,183,550) May 144,704,699 (137,183,550) (398,463) (137,582,014) June 144,704,699 (137,582,014) (398,463) (137,980,477) July 144,704,699 (137,980,477) (398,463) (138,378,940) August 144,704,699 (138,378,940) (398,463) (138,777,403) September 144,704,699 (138,777,403) (398,463) (139,175,867) October 144,704,699 (139,175,867) (398,463) (139,574,330) November 144,704,699 (139,574,330) (398,463) (139,972,793) December 144,704,699 (139,972,793) (398,463) (140,371,257) 144,704,699 (137,582,014) Rocky Mountain Power Page 8.9.2 Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization Electric Plant Acquisition Adjustment GL Account 140800 - Actuals for 12 Months Ended December 2019 Addition /Accumulated Year Month Amortization Amount 2019 1 - 156,468,483 2019 2 - 156,468,483 2019 3 - 156,468,483 2019 4 - 156,468,483 2019 5 - 156,468,483 2019 6 - 156,468,483 2019 7 - 156,468,483 2019 8 - 156,468,483 2019 9 - 156,468,483 2019 10 - 156,468,483 2019 11 - 156,468,483 2019 12 - 156,468,483 System-allocated amount 144,704,699 Ref. Tab B15 & 8.9.1 Utah-situs amount 11,763,784 Ref. Tab B15 156,468,483 GL Account Balance Account Number 140800 Calendar Year 2019 Rocky Mountain Power Page 8.9.3 Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization Accumulated Amortization GL Account 145800 - Actuals for 12 Months Ended December 2019 Accumulated Year Month Amort.Amount 2019 1 (423,600) (127,593,631) 2019 2 (423,600) (128,017,231) 2019 3 (423,600) (128,440,830) 2019 4 (423,600) (128,864,430) 2019 5 (423,600) (129,288,029) 2019 6 (423,600) (129,711,629) 2019 7 (423,600) (130,135,228) 2019 8 (423,600) (130,558,828) 2019 9 (423,600) (130,982,428) 2019 10 (423,600) (131,406,027) 2019 11 (423,600) (131,829,627) 2019 12 (423,600) (132,253,226) System-allocated amount (130,808,138) Ref. Tab B15 & 8.9.1 Utah-situs amount (1,445,088) Ref. Tab B15 (132,253,226) GL Account Balance Account Number 145800 Calendar year 2019 Rocky Mountain Power Page 8.9.4 Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization Trojan Tax Items Allocation Year-End Sch M Def Inc. Trojan Decommissioning Costs TROJD 1,304,405 (60,836)14,958 Ref. 8.9 Ref. 8.9 Rocky Mountain Power Page 8.9.5 Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization Depreciation Increase Deferral Regulatory Asset Alloc Reg Liab.ADIT SCHMDT DIT Exp Depreciation Increase Deferral ID (76,878) 18,902 10,028 2,466 Ref 8.9 Ref 8.9 Ref 8.9 Ref 8.9 Order 32926 in ID Case No. PAC-E-13-02 authorized this regulatory asset to record Idaho's share of the deferral of increased depreciation expense due to the implementation of new depreciation rates as of January 1, 2014, until the new depreciation rates are included in base rates. Order 34076 in Case No. PAC-E-18-01 approved an all-party stipulation to offset annual amortization of this regulatory asset against tax benefits stemming from federal tax law changes in 2018. This regulatory asset is expected to be fully offset and is therefore being removed from rate base in this adjustment. Rocky Mountain Power Page 8.9.6 Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization 2017 Protocol Equalization Deferral Amortization Balance SCHMDT DIT Exp ADIT Pro Forma Amt. - 13 MA(below)100,000 250,000 Pro Forma Amt. - 13 MA(below)100,000 (24,588) (61,466) Base Period Amt. - YE (below)- 300,000 Base Period Amt. - YE (below)- - (73,760) Adjustment:100,000 (50,000) Adjustment:100,000 (24,588) 12,294 Ref 8.9 Ref 8.9 Ref 8.9 Ref 8.9 Ref 8.9 Opening Balance 150,000 (36,880) 2019 January 150,000 12,500 - 162,500 (39,953) February 162,500 12,500 - 175,000 (43,027) March 175,000 12,500 - 187,500 (46,100) April 187,500 12,500 - 200,000 (49,173) May 200,000 12,500 - 212,500 (52,247) June 212,500 12,500 - 225,000 (55,320) July 225,000 12,500 - 237,500 (58,393) 300,000 225,000 (73,760) Base Period Amort =- Ref 8.9.8 June 300,000 - - 300,000 (73,760) December 300,000 - - 300,000 (73,760) February 291,667 - (8,333) 283,333 8,333 (2,049) (69,662) March 283,333 - (8,333) 275,000 8,333 (2,049) (67,613) April 275,000 - (8,333) 266,667 8,333 (2,049) (65,564) May 266,667 - (8,333) 258,333 8,333 (2,049) (63,515) June 258,333 - (8,333) 250,000 8,333 (2,049) (61,466) July 250,000 - (8,333) 241,667 8,333 (2,049) (59,417) August 241,667 - (8,333) 233,333 8,333 (2,049) (57,368) September 233,333 - (8,333) 225,000 8,333 (2,049) (55,319) October 225,000 - (8,333) 216,667 8,333 (2,049) (53,270) November 216,667 - (8,333) 208,333 8,333 (2,049) (51,221) December 208,333 - (8,333) 200,000 250,000 8,333 (2,049) (49,172) Pro Forma Amort =(100,000) Pro Forma Amount = 100,000 (24,588) Rocky Mountain Power Page 8.9.7 Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization 2017 Protocol Equalization Deferral Amortization by Customer Class Customer 2019 Deferral Proposed FERC Class by Class Alloc.Amortization 440 Residential (29,420) 19.61%19,613 Ref 8.9 442 Ref 8.9 444 Hwy & Public Lights (109) 0.07%73 Ref 8.9 (150,000) 100,000 Notes:Ref 8.9.6 1. Includes Irrigation Rocky Mountain Power Page 8.9.8 Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization 2017 Protocol Equalization Deferral GL Account 187305 - Actuals for 12 Months Ended December 2019 Accumulated Year Month Amort.Amount 2019 1 12,500 162,500 2019 2 12,500 175,000 2019 3 12,500 187,500 2019 4 12,500 200,000 2019 5 12,500 212,500 2019 6 12,500 225,000 2019 7 12,500 237,500 2019 8 12,500 250,000 2019 9 12,500 262,500 2019 10 12,500 275,000 2019 11 12,500 287,500 2019 12 12,500 300,000 Ref 8.9.6 GL Account Balance Account Number 187305 Calendar year 2019 Rocky Mountain Power Page 8.9.9 Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization Idaho Intervenor Funding Amortization Balance SCHMAT DIT Exp ADIT Pro Forma Amt. - 13 MA(below)22,289 66,866 Pro Forma Amt. - 13 MA(below)(22,289) 5,484 13,698 Base Period Amt. - YE (below)- 55,722 Base Period Amt. - YE (below)- - 16,440 Adjustment:22,289 (11,144) Adjustment:22,289 (5,484) 2,742 Ref. 8.9 Ref. 8.9 Ref. 8.9 Ref. 8.9 Ref. 8.9 Opening Balance 66,866 (16,440) 2019 January 66,866 - 66,866 (16,440) February 66,866 - 66,866 (16,440) March 66,866 - 66,866 (16,440) April 66,866 - 66,866 (16,440) May 66,866 - 66,866 (16,440) June 66,866 - 66,866 (16,440) July 66,866 - 66,866 (16,440) 66,866 66,866 (16,440) Base Period Amort =- Ref 8.9.10 June 66,866 - 66,866 (16,440) December 66,866 - 66,866 (16,440) February 65,009 (1,857) 63,152 1,857 (457) (15,526) March 63,152 (1,857) 61,294 1,857 (457) (15,069) April 61,294 (1,857) 59,437 1,857 (457) (14,612) May 59,437 (1,857) 57,579 1,857 (457) (14,155) June 57,579 (1,857) 55,722 1,857 (457) (13,698) July 55,722 (1,857) 53,865 1,857 (457) (13,241) August 53,865 (1,857) 52,007 1,857 (457) (12,784) September 52,007 (1,857) 50,150 1,857 (457) (12,327) October 50,150 (1,857) 48,292 1,857 (457) (11,870) November 48,292 (1,857) 46,435 1,857 (457) (11,413) December 46,435 (1,857) 44,578 55,722 1,857 (457) (10,956) Pro Forma Amort =(22,289) Pro Forma Amort =22,289 (5,484) 13 Mo. Avg = (13,698) Rocky Mountain Power Page 8.9.10 Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization Idaho Intervenor Funding GL Account 187958 - Actuals for 12 Months Ended December 2019 Accumulated Year Month Amort.Amount 2019 1 - 66,866 2019 2 - 66,866 2019 3 - 66,866 2019 4 - 66,866 2019 5 - 66,866 2019 6 - 66,866 2019 7 - 66,866 2019 8 - 66,866 2019 9 - 66,866 2019 10 - 66,866 2019 11 - 66,866 2019 12 - 66,866 Ref 8.9.9 GL Account Balance Account Number 187958 Calendar year 2019 Rocky Mountain Power Page 8.9.11 Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization EV2020 Regulatory Liability Amortization Balance SCHMDT DIT Exp ADIT Pro Forma Amount (below)8,333 - Pro Forma Amt. - 13 MA(below)8,333 (2,052) (5,121) Base Period Amount (below)- 20,833 Base Period Amt. - YE (below)- - - Adjustment:8,333 20,833 Adjustment:(8,333) 2,052 5,121 Ref. 8.9 Ref. 8.9 Ref. 8.9 Ref. 8.9 Ref. 8.9 Opening Balance - - 2019 January - - - - February - - - - March - - - - April - - - - May - - - - June - - - - July - - - - - - - Base Period Amort =- - June - - - - December 25,000 - 25,000 6,147 February 24,306 (694) 23,611 (694) 171 5,805 March 23,611 (694) 22,917 (694) 171 5,634 April 22,917 (694) 22,222 (694) 171 5,463 May 22,222 (694) 21,528 (694) 171 5,292 June 21,528 (694) 20,833 (694) 171 5,121 July 20,833 (694) 20,139 (694) 171 4,950 August 20,139 (694) 19,444 (694) 171 4,779 September 19,444 (694) 18,750 (694) 171 4,608 October 18,750 (694) 18,056 (694) 171 4,437 November 18,056 (694) 17,361 (694) 171 4,266 December 17,361 (694) 16,667 20,833 (694) 171 4,095 Pro Forma Amort =(8,333) Pro Forma Amort =(8,333) 2,052 13 Mo. Avg = 5,121 Rocky Mountain Powe PAGE 8.10 Idaho General Rate Case - December 201 Klamath Hydroelectric Settlement Agreemen TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Klamath Relicensing Process Cost Adjustment to Amortization ExpenseKlamath Relicensing & Settlement Process Costs 404IP 3 (5,946,149 SG-P 5.9111% (351,484 8.10.1 Adjustment to Amortization Reserve Klamath Relicensing & Settlement Process Costs 111IP 3 2,973,075 SG-P 5.9111% 175,742 8.10.1 Klamath Existing Plan Adjustment to Rate Base: Existing Klamath: Remove Accelerated 330 3 - SG-P 5.9111% - 8.10.2 Ongoing Capital Addition 330 3 3,269,561 SG-P 5.9111% 193,268 8.10.3 Adjustment to Depreciation ExpenseExisting Klamath: Adds Depr expense on 2022 basi 403HP 3 (5,324,890 SG-P 5.9111% (314,761 8.10.2 Ongoing Capital Addition 403HP 3 648,392 SG-P 5.9111%38,327 8.10.3 Adjustment to Depreciation Reserve Existing Klamath: Remove Accelerated 108HP 3 10,006,859 SG-P 5.9111% 591,518 8.10.2 Ongoing Capital Addition 108HP 3 (505,611 SG-P 5.9111%(29,887) 8.10.3 Adjustment to Tax: Klamath Relicensing Process Costs: Schedule M Addition SCHMAT 3 (1,982,050 SG 5.9111% (117,161 Deferred Tax Expens 41110 3 487,320 SG 5.9111%28,806 Accum Def Inc Tax Balanc 282 3 (1,124,155 SG 5.9111%(66,450) Existing Klamath: Schedule M Addition SCHMAT 3 (6,671,239 SG 5.9111% (394,345 Deferred Tax Expens 41110 3 1,640,232 SG 5.9111%96,956 Accum Def Inc Tax Balanc 282 3 (3,783,709 SG 5.9111% (223,660 Ongoing Capital Additions Schedule M Addition SCHMAT 3 648,392 SG 5.9111%38,327 Schedule M Deduction SCHMDT 3 1,687,478 SG 5.9111%99,749 Deferred Tax Ex ens 41110 3 159,418 SG 5.9111% (9,423) Deferred Tax Ex ens 41010 3 414,893 SG 5.9111%24,525 Accum Def Inc Tax Balance - 13-mos. Av 282 3 276,904 SG 5.9111% (16,368) Description of Adjustment: This adjustment reflects the impacts of the Klamath Hydroelectric Settlement Agreement (KHSA). Consistent with the stipulation in PAC-E-13-02, beginning in January 1, 2014, depreciation expense for the Klamath facilities is set to fully depreciate the assets by December 2022. Beginning in July 1, 2014, amortization expense for the Klamath Relicensing and Settlement Process costs is set to fully amortize by December 31, 2022. This adjustment also adds into test period results capital additions and depreciation through calendar years 2020 and 2021 with a proposed amortization rate of 20 percent. Rocky Mountain Power Idaho General Rate Case - December 2019 Klamath Hydroelectric Settlement Agreement 13 Month Average Klamath Relicensing & Settlement December 2019 Forecast December 2021 Gross EPIS 74,111,750 74,111,750 - Amortization Expense 7,928,199 1,982,050 (5,946,149) Ref. 8.10 2,973,075 Ref. 8.10 See Below Amortization rate for 2022 life:2.67% Month EPIS Balance 74,111,750 (70,147,650) 74,111,750 165,171 (70,312,821) 74,111,750 165,171 (70,477,992) 74,111,750 165,171 (70,643,163) 74,111,750 165,171 (70,808,334) 74,111,750 165,171 (70,973,504) 74,111,750 165,171 (71,138,675) 74,111,750 165,171 (71,303,846) 74,111,750 165,171 (71,469,017) 74,111,750 165,171 (71,634,188) 74,111,750 165,171 (71,799,358) 74,111,750 165,171 (71,964,529) 74,111,750 165,171 (72,129,700) (71,138,675) See Above 1,982,050 See Above See Above Rocky Mountain Power Idaho General Rate Case - December 2019 Klamath Hydroelectric Settlement Agreement 13 Month Average Existing Klamath Plant Balances Adjust depreciation to go through December 31, 2022 Actuals As Booked December 2021 13 Gross EPIS 94,475,988 94,475,988 - Depreciation Expense 11,996,129 6,671,239 (5,324,890) Ref. 8.10 Depreciation Reserve (94,475,988) (84,469,129) 10,006,859 Ref. 8.10 Depreciation rate for 2022 life:7.06% Month EPIS Balance94,475,988 (81,133,509) 94,475,988 555,937 (81,689,446) 94,475,988 555,937 (82,245,383) 94,475,988 555,937 (82,801,319) 94,475,988 555,937 (83,357,256) 94,475,988 555,937 (83,913,192) 94,475,988 555,937 (84,469,129) 94,475,988 555,937 (85,025,066) 94,475,988 555,937 (85,581,002) 94,475,988 555,937 (86,136,939) 94,475,988 555,937 (86,692,875) 94,475,988 555,937 (87,248,812) 94,475,988 555,937 (87,804,749) (84,469,129) See Above 6,671,239 See Above See Above *Depreciation reserve adjusted per the stipulation in PAC-E-13-02. Existing depreciation rates were used for the period prior to January 1, 2014, with depreciation rates revised on January 1, 2014 to fully amortize by December 31, 2022. Rocky Mountain Power Page 8.10.3 Idaho General Rate Case - December 2019 Klamath Hydroelectric Settlement Agreement 13 Month Average Proposed Depreciation Life 5 Years Proposed Depreciation Rate 20% Month Placed In-Service Project Description FERC Allocation In-Service Amount Klamath ongoing capital additions 330 SG-P 2/1/2020 12,578 Klamath ongoing capital additions 330 SG-P 3/1/2020 524,085 Klamath ongoing capital additions 330 SG-P 4/1/2020 12,475 Klamath ongoing capital additions 330 SG-P 5/1/2020 95,912 Klamath ongoing capital additions 330 SG-P 6/1/2020 287,842 Klamath ongoing capital additions 330 SG-P 7/1/2020 165,693 Klamath ongoing capital additions 330 SG-P 8/1/2020 173,756 Klamath ongoing capital additions 330 SG-P 11/1/2020 581,539 Klamath ongoing capital additions 330 SG-P 12/1/2020 1,355,462 Klamath ongoing capital additions 330 SG-P 12/1/2021 109,104 Klamath ongoing capital additions 330 SG-P 12/1/2021 673,751 Total In-Service 3,992,196 Gross Plant Depreciation Depreciation Month In-Service Expense Reserve Jan-20 - - - Feb-20 12,578 105 (105) Mar-20 536,663 4,577 (4,682) Apr-20 549,138 9,048 (13,730) May-20 645,050 9,952 (23,682) Jun-20 932,892 13,150 (36,831) Jul-20 1,098,584 16,929 (53,760) Aug-20 1,272,340 19,758 (73,518) Sep-20 1,272,340 21,206 (94,724) Oct-20 1,272,340 21,206 (115,929) Nov-20 1,853,880 26,052 (141,981) Dec-20 3,209,341 42,194 (184,175) Jan-21 3,209,341 53,489 (237,664) Feb-21 3,209,341 53,489 (291,153) Mar-21 3,209,341 53,489 (344,642) Apr-21 3,209,341 53,489 (398,131) May-21 3,209,341 53,489 (451,620) Jun-21 3,209,341 53,489 (505,109) Jul-21 3,209,341 53,489 (558,598) Aug-21 3,209,341 53,489 (612,087) Sep-21 3,209,341 53,489 (665,576) Oct-21 3,209,341 53,489 (719,065) Nov-21 3,209,341 53,489 (772,554) Dec-21 3,992,196 60,013 (832,567) 13 Month Average 3,269,561 (505,611) 12 Month Ending Ref 8.10 648,392 Ref 8.10 Ref 8.10 Rocky Mountain Powe PAGE 8.11 Idaho General Rate Case - December 201 Cholla TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Expens Remove O&M expens 506 3 (27,266,579 SG 5.9111% (1,611,761 8.11.3Remove Depreciation expens 403SP 3 (15,154,392 SG 5.9111% (895,795 8.11.3 Add Plant Reg. Asset Amort. Expens 407 3 - SG 5.9111%- 8.11.1 Add Closure Cost Reg. Asset Amort. Expens 506 3 6,360,478 SG 5.9111% 375,976 8.11.2 Decommissioning Reg. Asset Amort. Expense 506 3 10,912,690 SG 5.9111% 645,063 8.11.4 Total (36,060,493 Adjustment to Rate Base: Remove Gross Unrecovered Plant Bal.312 3 (552,650,756 SG 5.9111% (32,667,868 8.11.1 Remove Accumulated Depreciation 108SP 3 268,449,171 SG 5.9111% 15,868,362 8.11.1 Remove Material and Supplies Inventor 154 3 (6,784,672 SG 5.9111% (401,050 8.11.3 Add Dec2021 Cholla Unrecov. Plant Reg Asse 182M 3 - SG 5.9111%- 8.11.1 Add Dec. 2021 Cholla Closure Cos 182M 3 24,381,831 SG 5.9111% 1,441,240 8.11.2 Add Dec. 2021 Cholla Decomm. Balance 182M 3 41,831,978 SG 5.9111% 2,472,740 8.11.4 (266,604,426 SCHMAT 3 6,360,478 SG 5.9111%375,976 41110 3 (1,563,828 SG 5.9111%(92,440) 283 3 (5,994,662 SG 5.9111% (354,352 SCHMAT 3 (15,154,392 SG 5.9111% (895,795 41110 3 3,725,950 SG 5.9111%220,246 282 3 (3,725,950 SG 5.9111% (220,246 SCHMAT 3 10,912,690 SG 5.9111% 645,063 41110 3 (2,683,059 SG 5.9111% (158,599 283 3 (10,285,063 SG 5.9111% (607,963 Total Adjustment to Tax: Schedule M Adjustment - Closure Costs Deferred Income Tax Expense Accumulated Deferred Income Tax Balance Schedule M Adjustment - remove Depreciation Deferred Income Tax Expense Accumulated Deferred Income Tax Balance-2019 Schedule M Adjustment - Decommissioning Deferred Income Tax Expense Accumulated Deferred Income Tax Balance Description of Adjustment: Consistent with the Company’s Integrated Resource Plan, Cholla Unit 4 is expected to cease operations December 31, 2020. The unrecovered plant balance is assumed fully recovered through the TCJA regulatory liability deferred funds. The Company is requesting to establish a regulatory asset for projected decommissioning costs and plant closure costs once the facility is retired and amortize the balances beginning with the rate effective date of this case through April 2025. This adjustment removes from rate base December 31, 2020 plant balances related to Cholla Unit 4. It also removes from expense the cost related to the operations and maintenance and depreciation of this generation resource. This adjustment then adds back into results the regulatory asset balances and amortization associated with the Test Period. For additional details on the closure of the Cholla Unit 4 plant, please refer to the testimony of Mr. Rick T. Link. Rocky Mountain Power Idaho General Rate Case - December 2019 Cholla 4 Retirement Treatment of Cholla Unrecovered Plant Description FERC account December 2019 Balance December 2020 Balance Cholla gross EPIS 312 552,650,756$ 552,650,756 Ref. 8.11 Cholla accumulated depr.108SP (253,277,406)$ (15,171,765)$ (268,449,171)$ Ref. 8.11 Net unrecovered EPIS 299,373,349$ 284,201,584$ Steam Production Composite Rate - SSGCH 2.7453% Idaho's SG Allocation Percentage 5.9111% Idaho's share of net unrecovered EPIS prior to the offset 16,799,440$ (16,799,440)$ Idaho's share of net unrecovered EPIS -$ Rocky Mountain Power Idaho General Rate Case - December 2019 Cholla 4 Retirement Closure Costs Closure Costs December 2020 Balances CWIP 1,849,795 Materials and supplies 6,106,205 Liquidated damages 19,606,070 Date Beg Bal Amortization End Bal Dec-20 27,562,070 Jan-21 27,562,070 (530,040) 27,032,030 Feb-21 27,032,030 (530,040) 26,501,990 Mar-21 26,501,990 (530,040) 25,971,951 Apr-21 25,971,951 (530,040) 25,441,911 May-21 25,441,911 (530,040) 24,911,871 Jun-21 24,911,871 (530,040) 24,381,831 Jul-21 24,381,831 (530,040) 23,851,791 Aug-21 23,851,791 (530,040) 23,321,752 Sep-21 23,321,752 (530,040) 22,791,712 Oct-21 22,791,712 (530,040) 22,261,672 Nov-21 22,261,672 (530,040) 21,731,632 13MA Bal. Dec-21 21,731,632 (530,040) 21,201,592 24,381,831 Amort exp. 12 months ending Dec. 2021 (6,360,478) Ref. 8.11 Ref. 8.11 Rocky Mountain Power Idaho General Rate Case - December 2019 Cholla 4 Retirement Cholla Unit 4 - Balances for Removal FERC account 12 ME Dec. 2019O&M Expenses 506 27,266,579$ Ref. 8.11 Material & Supplies 154 6,784,672$ Ref. 8.11 Depreciation expense 403SP 15,154,392$ Ref. 8.11 Rocky Mountain Power Idaho General Rate Case - December 2019 Cholla 4 Retirement Decommissioning Costs December 2020 Decommissioning Cost:47,288,323 Date Beg Bal Amortization End Bal Dec-20 47,288,323 Jan-21 47,288,323 (909,391) 46,378,932 Feb-21 46,378,932 (909,391) 45,469,541 Mar-21 45,469,541 (909,391) 44,560,151 Apr-21 44,560,151 (909,391) 43,650,760 May-21 43,650,760 (909,391) 42,741,369 Jun-21 42,741,369 (909,391) 41,831,978 Jul-21 41,831,978 (909,391) 40,922,587 Aug-21 40,922,587 (909,391) 40,013,196 Sep-21 40,013,196 (909,391) 39,103,806 Oct-21 39,103,806 (909,391) 38,194,415 Nov-21 38,194,415 (909,391) 37,285,024 13MA Bal. Dec-21 37,285,024 (909,391) 36,375,633 41,831,978 Amort exp. 12 months ending Dec. 2021 (10,912,690) Ref. 8.11 Ref. 8.11 Rocky Mountain Powe PAGE 8.12 Idaho General Rate Case - December 201 Carbon Plant Closur TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Deferral of Depr Ex 403SP 1 (5,561,123 SG 5.9111% (328,725 8.12.1Decommission Exp 506 3 404,358 ID Situs 404,358 8.12.2 M&S Inventory Amort. 506 3 1,149,556 SG 5.9111% 67,952 8.12.3 Adjustment to Rate Base: Closure Cost Reg Asse 182M 1 (478,639 ID Situs (478,639 B17 Decommission Cost Reg Liab 108SP 3 (202,179 ID Situs (202,179 8.12.2M&S Inventor 182M 3 (574,778 SG 5.9111%(33,976) 8.12.3 Adjustment to Tax: Schedule M adj - Unrecovered Plan SCHMDT 3 478,639 ID Situs 478,639 Deferred Inc Tax Ex 41010 3 117,681 ID Situs 117,681 ADIT Bal - Unrecovered Plan 283 3 117,681 ID Situs 117,681 Sch M adj - M&S Inventor SCHMAT 3 1,149,556 SG 5.9111% 67,952 8.12.3 Deferred Inc Tax Ex 41110 3 (282,636 SG 5.9111%(16,707) 8.12.3 ADIT Bal - M&S Inventor 283 3 141,318 SG 5.9111% 8,353 8.12.3 Sch M adj - Contra Carbon Decommissio SCHMDT 3 (369,737 ID Situs (369,737 8.12.2 Deferred Inc Tax Ex 41010 3 (90,908) ID Situs (90,908) 8.12.2ADIT Bal - Contra Carbon Decommission 282 3 49,710 ID Situs 49,710 8.12.2 Description of Adjustment: On January 1, 2014 new depreciation rates for the Carbon plant became effective in Utah, Idaho, and Wyoming. The difference between the established depreciation rates and the retirement of the Carbon Plant was deferred. Amortization of unrecovered plant began in Idaho in May 2015, after the plant was retired. This deferral will be fully amortized at the end of December 2020. This adjustment removes from the Base Period the amortization associated with the deferred plant balance. The Company is proposing to amortize the Carbon decommissioning cost regulatory liability and Carbon obsolete M&S inventory over a three-year period. Rocky Mountain Power Page 8.12.1 Idaho General Rate Case - December 2019 Carbon Plant Closure Deferred Depreciation Amortize ID Deferred Carbon Depreciation 478,639 40320000 SGAmortize WY Deferred Carbon Decomm 535,226 40320000 SGAmortize WY Deferred Carbon Depreciation 1,158,188 40320000 SGAmortize UT Deferred Carbon Depreciation 3,444,641 40320000 SGWrite-off Carbon removal for Cal. & Wash.(55,570) 40320000 SG Total Deferral of Depreciation Expense 5,561,123 Ref 8.12 Year period Number Location Allocation 5,561,123 Ro c k y M o u n t a i n P o w e r Pa g e 8 . 1 2 . 2 Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Ca r b o n P l a n t C l o s u r e D e c o m m i s s i o n C o s t Ba s e P e r i o d - C a r b o n D e c o m m i s s i o n C o s t - A l l o c a t i o n I D Te s t P e r i o d - C a r b o n D e c o m m i s s i o n C o s t - A l l o c a t i o n I D FE R C A c c . Da t e Be g B a l Am o r t . En d B a l FE R C A c c . Da t e Be g B a l Am o r t . En d B a l 10 8 3 0 0 0 De c - 1 8 1, 2 4 7 , 6 9 7 - 1, 2 4 7 , 6 9 7 10 8 3 0 0 0 De c - 2 0 1, 2 1 3 , 0 7 5 - 1, 2 1 3 , 0 7 5 10 8 3 0 0 0 Ja n - 1 9 1, 2 4 7 , 6 9 7 - 1, 2 4 7 , 6 9 7 10 8 3 0 0 0 Ja n - 2 1 1, 2 1 3 , 0 7 5 (3 3 , 6 9 7 ) 1, 1 7 9 , 3 7 9 10 8 3 0 0 0 Fe b - 1 9 1, 2 4 7 , 6 9 7 - 1, 2 4 7 , 6 9 7 10 8 3 0 0 0 Fe b - 2 1 1, 1 7 9 , 3 7 9 (3 3 , 6 9 7 ) 1, 1 4 5 , 6 8 2 10 8 3 0 0 0 Ma r - 1 9 1, 2 4 7 , 6 9 7 - 1, 2 4 7 , 6 9 7 10 8 3 0 0 0 Ma r - 2 1 1, 1 4 5 , 6 8 2 (3 3 , 6 9 7 ) 1, 1 1 1 , 9 8 6 10 8 3 0 0 0 Ap r - 1 9 1, 2 4 7 , 6 9 7 - 1, 2 4 7 , 6 9 7 10 8 3 0 0 0 Ap r - 2 1 1, 1 1 1 , 9 8 6 (3 3 , 6 9 7 ) 1, 0 7 8 , 2 8 9 10 8 3 0 0 0 Ma y - 1 9 1, 2 4 7 , 6 9 7 - 1, 2 1 3 , 0 7 5 10 8 3 0 0 0 Ma y - 2 1 1, 0 7 8 , 2 8 9 (3 3 , 6 9 7 ) 1, 0 4 4 , 5 9 3 10 8 3 0 0 0 Ju n - 1 9 1, 2 1 3 , 0 7 5 - 1, 2 1 3 , 0 7 5 10 8 3 0 0 0 Ju n - 2 1 1, 0 4 4 , 5 9 3 (3 3 , 6 9 7 ) 1, 0 1 0 , 8 9 6 10 8 3 0 0 0 Ju l - 1 9 1, 2 1 3 , 0 7 5 - 1, 2 1 3 , 0 7 5 10 8 3 0 0 0 Ju l - 2 1 1, 0 1 0 , 8 9 6 (3 3 , 6 9 7 ) 97 7 , 2 0 0 10 8 3 0 0 0 Au g - 1 9 1, 2 1 3 , 0 7 5 - 1, 2 1 3 , 0 7 5 10 8 3 0 0 0 Au g - 2 1 97 7 , 2 0 0 (3 3 , 6 9 7 ) 94 3 , 5 0 3 10 8 3 0 0 0 Se p - 1 9 1, 2 1 3 , 0 7 5 - 1, 2 1 3 , 0 7 5 10 8 3 0 0 0 Se p - 2 1 94 3 , 5 0 3 (3 3 , 6 9 7 ) 90 9 , 8 0 7 10 8 3 0 0 0 Oc t - 1 9 1, 2 1 3 , 0 7 5 - 1, 2 1 3 , 0 7 5 10 8 3 0 0 0 Oc t - 2 1 90 9 , 8 0 7 (3 3 , 6 9 7 ) 87 6 , 1 1 0 10 8 3 0 0 0 No v - 1 9 1, 2 1 3 , 0 7 5 - 1, 2 1 3 , 0 7 5 10 8 3 0 0 0 No v - 2 1 87 6 , 1 1 0 (3 3 , 6 9 7 ) 84 2 , 4 1 3 10 8 3 0 0 0 De c - 1 9 1, 2 1 3 , 0 7 5 - 1, 2 1 3 , 0 7 5 10 8 3 0 0 0 De c - 2 1 84 2 , 4 1 3 (3 3 , 6 9 7 ) 80 8 , 7 1 7 - 1, 2 1 3 , 0 7 5 (4 0 4 , 3 5 8 ) 1, 0 1 0 , 8 9 6 - 40 4 , 3 5 8 40 4 , 3 5 8 Re f 8 . 1 2 (2 0 2 , 1 7 9 ) Re f 8 . 1 2 Ro c k y M o u n t a i n P o w e r Pa g e 8 . 1 2 . 3 Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Ca r b o n P l a n t C l o s u r e M & S I n v e n t o r y Ba s e P e r i o d - M & S I n v e n t o r y - A l l o c a t i o n S G Te s t P e r i o d - M & S I n v e n t o r y - A l l o c a t i o n S G FE R C A c c . Da t e Be g B a l Am o r t i z a t i o n En d B a l FE R C A c c . Da t e Be g B a l Am o r t i z a t i o n En d B a l 18 2 0 0 0 0 De c - 1 8 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 De c - 2 0 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Ja n - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Ja n - 2 1 3, 4 4 8 , 6 6 9 (9 5 , 7 9 6 ) 3, 3 5 2 , 8 7 3 18 2 0 0 0 0 Fe b - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Fe b - 2 1 3, 3 5 2 , 8 7 3 (9 5 , 7 9 6 ) 3, 2 5 7 , 0 7 7 18 2 0 0 0 0 Ma r - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Ma r - 2 1 3, 2 5 7 , 0 7 7 (9 5 , 7 9 6 ) 3, 1 6 1 , 2 8 0 18 2 0 0 0 0 Ap r - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Ap r - 2 1 3, 1 6 1 , 2 8 0 (9 5 , 7 9 6 ) 3, 0 6 5 , 4 8 4 18 2 0 0 0 0 Ma y - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Ma y - 2 1 3, 0 6 5 , 4 8 4 (9 5 , 7 9 6 ) 2, 9 6 9 , 6 8 8 18 2 0 0 0 0 Ju n - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Ju n - 2 1 2, 9 6 9 , 6 8 8 (9 5 , 7 9 6 ) 2, 8 7 3 , 8 9 1 18 2 0 0 0 0 Ju l - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Ju l - 2 1 2, 8 7 3 , 8 9 1 (9 5 , 7 9 6 ) 2, 7 7 8 , 0 9 5 18 2 0 0 0 0 Au g - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Au g - 2 1 2, 7 7 8 , 0 9 5 (9 5 , 7 9 6 ) 2, 6 8 2 , 2 9 8 18 2 0 0 0 0 Se p - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Se p - 2 1 2, 6 8 2 , 29 8 (9 5 , 7 9 6 ) 2, 5 8 6 , 5 0 2 18 2 0 0 0 0 Oc t - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 Oc t - 2 1 2, 5 8 6 , 5 0 2 (9 5 , 7 9 6 ) 2, 4 9 0 , 7 0 6 18 2 0 0 0 0 No v - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 No v - 2 1 2, 4 9 0 , 7 0 6 (9 5 , 7 9 6 ) 2, 3 9 4 , 9 0 9 18 2 0 0 0 0 De c - 1 9 3, 4 4 8 , 6 6 9 - 3, 4 4 8 , 6 6 9 18 2 0 0 0 0 De c - 2 1 2, 3 9 4 , 9 0 9 (9 5 , 7 9 6 ) 2, 2 9 9 , 1 1 3 - 3, 4 4 8 , 6 6 9 (1 , 1 4 9 , 5 5 6 ) 2, 8 7 3 , 8 9 1 Am o r t . E x p M& S I n v e n t o r y Am o r t . E x p M& S I n v e n t o r y Ye a r - E n d B a l . Ye a r - E n d B a l . Ye a r - E n d B a l . 13 M o n t h - A v g Ba s e P e r i o d Te s t P e r i o d Ad j u s t m e n t Re f . Am o r t . E x p . - 1, 1 4 9 , 5 5 6 1, 1 4 9 , 5 5 6 Re f 8 . 1 2 M& S I n v e n t o r y 3, 4 4 8 , 6 6 9 2, 8 7 3 , 8 9 1 (5 7 4 , 77 8 ) Re f 8 . 1 2 Rocky Mountain Powe PAGE 8.13 Idaho General Rate Case - December 201 Prepaid Pension Asse TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Pension: Remove Net Prepaid Balance 182M 1 (420,447,113 SO 5.7163% (24,034,179 Remove Net Prepaid Balance 2283 1 75,393,016 SO 5.7163% 4,309,720 Remove ADIT Balances 190 1 (18,536,580 SO 5.7163% (1,059,614 Remove ADIT Balances 283 1 103,373,649 SO 5.7163% 5,909,187 Total (260,217,027 (14,874,885 8.13.1 Adjustment to Post Retirement:Remove Net Prepaid Balance 128 1 (30,154,768 SO 5.7163% (1,723,749 Remove Net Prepaid Balance 182M 1 26,021,790 SO 5.7163% 1,487,494 Remove Net Prepaid Balance 2283 1 0 SO 5.7163%0 Remove ADIT Balances 190 1 (4,512,773 SO 5.7163% (257,965 Remove ADIT Balances 283 1 4,769,493 SO 5.7163% 272,640 Total (3,876,258 (221,580 8.13.1 Description of Adjustment: This adjustment removes the Company's net prepaid asset associated with its pension and other postretirement welfare plans, net of associated accumulated deferred income taxes in the Base Period. Please refer to adjustment 4.10 - Idaho Pension Expense Cash Basis for treatment of pensions in the Test Period. Rocky Mountain Power Page 8.13.1 Idaho General Rate Case - December 2019 Pension Asset in Rate Base FERC Dec-19 Pension Year-End Pension Account Factor Allocation Ref 182M SO 420,447,113 2283 SO (75,393,016) 345,054,097 190 SO 18,536,580 283 SO (103,373,649) (84,837,070) Total 260,217,027 8.13 Post retirement 128 SO 30,154,768 182M SO (26,021,790) 2283 SO (0) 4,132,978 190 SO 4,512,773 190 CA - 283 SO (4,769,493) 283 OR - 283 CA - (256,720) Total 3,876,258 8.13 Rocky Mountain Powe PAGE 8.14 Idaho General Rate Case - December 201 Deer Creek Mine TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Remove base period amortizatioDeer Creek Mine Unrecovered Plant amortizatio 501 1 7,475 SE 6.5220%488 8.14.2 Wyoming Deer Creek closure cost amortization 506 1 (3,233,528 SG 5.9111% (191,138 8.14.2 Add pro forma expens Deer Creek Mine Closure Cost amortizatio 506 3 20,330,668 SE 6.5220% 1,325,956 8.14.3 Deer Creek Prepaid Royalties amortizatio 506 3 275,101 ID Situs 275,101 8.14.7UMWA PBOP Savings amortization 926 3 (763,678 ID Situs (763,678 8.14.6 ROR Offset Amortization 506 3 (598,050 ID Situs (598,050 8.14.5 Post-Retirement Settlement Loss amort. 926 3 2,774,358 SO 5.7163% 158,592 8.14.4 Adjustment to Rate Base: Remove base period reg asset Unrecovered Plant 182M 1 (2,436,501 SE 6.5220% (158,907 8.14.2 Closure Cos 182M 3 (68,425,095 SE 6.5220% (4,462,651 8.14.3 ROR Offse 182M 3 1,377,304 ID Situs 1,377,304 8.14.5 UMWA PBOP Savings 182M 3 1,909,195 ID Situs 1,909,195 8.14.6 UMWA PBOP Loss 182M 3 (8,323,073 SO 5.7163% (475,775 8.14.4 Add pro forma reg assetClosure Cos 182M 3 50,826,669 SE 6.5220% 3,314,890 8.14.3 ROR Offse 182M 3 (1,495,126 ID Situs (1,495,126 8.14.5 UMWA PBOP Savings 182M 3 (1,909,195 ID Situs (1,909,195 8.14.6 UMWA PBOP Loss 182M 3 6,935,894 SO 5.7163% 396,479 8.14.4 Description of Adjustment: Deer Creek mine closed at the end of 2014. The Deer Creek assets were retired or sold in May, 2015. Unrecovered plant has been set up as a regulatory asset and was fully amortized in November 2018. All other mine closure costs and savings were deferred to be addressed in current Idaho general rate case. The Company is proposing to include all deferred costs and savings as a result of the mine closure in the rate base to be amortized over three years, starting January 1, 2021. Rocky Mountain Powe PAGE 8.14.1 Idaho General Rate Case - December 201 Part 2 Deer Creek Mine TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Tax Adjustment: Add Pro Forma:Deer Creek Mine Closure Cost amortization-Sch SCHMAT 3 20,330,668 SE 6.5220% 1,325,956 8.14.3 Deferred Income Tax Expens 41110 3 (4,998,624 SE 6.5220% (326,008 8.14.3 Accum. Deferred Income Tax Balanc 283 3 (12,496,545 SE 6.5220% (815,019 8.14.3 Deer Creek Prepaid Royalties amortization-Sch SCHMAT 3 275,101 ID Situs 275,101 8.14.7 Deferred Income Tax Expens 41110 3 (67,644) ID Situs (67,644) 8.14.7 Post-Retirement Settlement Loss amort.-Sch M SCHMAT 3 2,774,358 SO 5.7163% 158,592 8.14.4 Deferred Income Tax Expens 41110 3 (682,116 SO 5.7163%(38,992) 8.14.4 Accum. Deferred Income Tax Balanc 283 3 (1,705,303 SO 5.7163%(97,481) 8.14.4 ROR Offset Amortization-Sch M SCHMAT 3 (598,050 ID Situs (598,050 8.14.5 Deferred Income Tax Expens 41110 3 147,036 ID Situs 147,036 8.14.5 Accum. Deferred Income Tax Balanc 283 3 367,602 ID Situs 367,602 8.14.5 UMWA PBOP Savings amortization-Sch M SCHMAT 3 (763,678 ID Situs (763,678 8.14.6 Deferred Income Tax Expens 41110 3 187,764 ID Situs 187,764 8.14.6 Accum. Deferred Income Tax Balanc 283 3 469,400 ID Situs 469,400 8.14.6 Remove Base Period: Schedule M Adjustmen SCHMAT 1 (7,657,634 SE 6.5220% (499,427 Schedule M Adjustmen SCHMAT 1 (353,077 SO 5.7163%(20,183) Schedule M Adjustmen SCHMDT 1 1,189,004 SE 6.5220% 77,546 Schedule M Adjustmen SCHMDT 1 406,875 ID Situs 406,875 Deferred Income Tax Expens 41110 1 1,882,752 SE 6.5220% 122,792 Deferred Income Tax Expens 41110 1 86,810 SO 5.7163%4,962 Deferred Income Tax Expens 41010 1 292,336 SE 6.5220%19,066 Deferred Income Tax Expens 41010 1 100,037 ID Situs 100,037 Accum. Deferred Income Tax Balanc 283 1 (25,123,884 SE 6.5220% (1,638,567 Accum. Deferred Income Tax Balanc 283 1 1,505,574 SO 5.7163% 86,064 Accum. Deferred Income Tax Balanc 283 1 67,001,831 SE 6.5220% 4,369,826 Accum. Deferred Income Tax Balanc 283 1 (516,176 ID Situs (516,176 Description of Adjustment: Deer Creek mine closed at the end of 2014. The Deer Creek assets were retired or sold in May, 2015. Unrecovered plant has been set up as a regulatory asset and was fully amortized in November 2018. All other mine closure costs and savings were deferred to be addressed in current Idaho general rate case. The Company is proposing to include all deferred costs and savings as a result of the mine closure in the rate base to be amortized over three years, starting January 1, 2021. Rocky Mountain Power Page 8.14.2 Idaho General Rate Case - December 2019 Deer Creek Mine Closure Unrecovered Plant Deer Creek Closure costs in Wyoming are being recovered on an SG factor which impacts Idaho unadjusted results. These amounts should be removed from results. In addition, Deer Creek unrecovered plant was fully paid, therefore, Deer Creek Unrecovered Plant balance and amortization expense amounts should be removed from unadjusted results. Details of Unrecovered Plant Balance as of 12/31/2019 Account Description Allocation Amount 186801 EPIS - Tangible 69,503,634 186802 EPIS - Intangible 1,077,694 186805 CWIP 3,959,789 186806 PS&I 1,614,210 186811 Loss on Sale of Assets 9,902,284 186815 Deer Creek Sale - CWIP 93,579 186816 Joint Owner Portion (4,699,330) Total 81,451,860 186817 Less Acc Amort (79,015,359) 2,436,501 Ref 8.14 Details of expenses as of 12/31/2019 to be removed Account Description Allocation Amount 5060000 Fuel Exp-Coal-Deer C SE (7,475) Ref 8.14 5011500 Fuel Exp-Coal-DCM Cl SG 3,233,528 Ref 8.14 Rocky Mountain Power Page 8.14.3 Idaho General Rate Case - December 2019 Deer Creek Mine Closure Closure Costs Details of Closure Cost Balance as of 12/31/2019 Total Closure Costs 68,425,095 Ref 8.14 Recovery Royalties 7,630,811 Closure costs to amortize 60,794,284 Date Beg Bal Deferral End Bal Dec-19 60,794,284 Jan-20 60,794,284 52,539 60,846,822 Feb-20 60,846,822 7,969 60,854,791 Mar-20 60,854,791 12,762 60,867,554 Apr-20 60,867,554 12,762 60,880,316 May-20 60,880,316 7,969 60,888,285 Jun-20 60,888,285 31,937 60,920,222 Jul-20 60,920,222 31,937 60,952,158 Aug-20 60,952,158 7,969 60,960,127 Sep-20 60,960,127 7,969 60,968,096 Oct-20 60,968,096 7,969 60,976,065 Nov-20 60,976,065 7,969 60,984,034 Dec-20 60,984,034 7,969 60,992,003 Date Beg Bal Amortization End Bal Jan-21 60,992,003 (1,694,222) 59,297,780 Feb-21 59,297,780 (1,694,222) 57,603,558 Mar-21 57,603,558 (1,694,222) 55,909,336 Apr-21 55,909,336 (1,694,222) 54,215,113 May-21 54,215,113 (1,694,222) 52,520,891 Jun-21 52,520,891 (1,694,222) 50,826,669 Jul-21 50,826,669 (1,694,222) 49,132,447 Aug-21 49,132,447 (1,694,222) 47,438,224 Sep-21 47,438,224 (1,694,222) 45,744,002 Oct-21 45,744,002 (1,694,222) 44,049,780 13 MA Balance Nov-21 44,049,780 (1,694,222) 42,355,557 50,826,669 Dec-21 42,355,557 (1,694,222) 40,661,335 Ref 8.14 (20,330,668) Ref 8.14 Rocky Mountain Power Page 8.14.4 Idaho General Rate Case - December 2019 Deer Creek Mine Closure Retiree Medical Obligation Settlement Loss Date Beg Balance Deferral End Balance Dec-19 8,323,073 -8,323,073 Ref 8.14 Jan-20 8,323,073 -8,323,073 Feb-20 8,323,073 -8,323,073 Mar-20 8,323,073 -8,323,073 Apr-20 8,323,073 -8,323,073 May-20 8,323,073 -8,323,073 Jun-20 8,323,073 -8,323,073 Jul-20 8,323,073 -8,323,073 Aug-20 8,323,073 -8,323,073 Sep-20 8,323,073 -8,323,073 Oct-20 8,323,073 -8,323,073 Nov-20 8,323,073 -8,323,073 Dec-20 8,323,073 -8,323,073 Date Beg Balance Amortization End Balance Jan-21 8,323,073 (231,196) 8,091,877 Feb-21 8,091,877 (231,196) 7,860,680 Mar-21 7,860,680 (231,196) 7,629,484 Apr-21 7,629,484 (231,196) 7,398,287 May-21 7,398,287 (231,196) 7,167,091 Jun-21 7,167,091 (231,196) 6,935,894 Jul-21 6,935,894 (231,196) 6,704,698 Aug-21 6,704,698 (231,196) 6,473,501 Sep-21 6,473,501 (231,196) 6,242,305 Oct-21 6,242,305 (231,196) 6,011,108 13 MA Balance Nov-21 6,011,108 (231,196) 5,779,912 6,935,894 Dec-21 5,779,912 (231,196) 5,548,715 Ref 8.14 (2,774,358) Ref 8.14 Rocky Mountain Power Page 8.14.5 Idaho General Rate Case - December 2019 Deer Creek Mine Closure Savings Resulting from Deer Creek Mine Closure The Company is proposing to return the savings that resulted from Deer Creek Mine closure back to customers over three years starting January 2021. These savings include a reduction in fuel inventory and interest on the Bowie note receivable. Account Description Total Idaho Allocated amount 186861 RA-Deer Creek-ROR Offset-Fuel Inventory (1,187,077) 186863 RA-Deer Creek-ROR Offset-Note Intrst-ID (190,227) Total (1,377,304) Ref. 8.14 Date Beg Bal Deferral End Bal Dec-19 (1,377,304) (1,377,304) Jan-20 (1,377,304) (40,308) (1,417,612) Feb-20 (1,417,612) (38,182) (1,455,794) Mar-20 (1,455,794) (36,471) (1,492,265) Apr-20 (1,492,265) (32,876) (1,525,141) May-20 (1,525,141) (31,275) (1,556,416) Jun-20 (1,556,416) (29,650) (1,586,066) Jul-20 (1,586,066) (30,154) (1,616,220) Aug-20 (1,616,220) (33,188) (1,649,408) Sep-20 (1,649,408) (35,948) (1,685,356) Oct-20 (1,685,356) (36,576) (1,721,932) Nov-20 (1,721,932) (35,776) (1,757,708) Dec-20 (1,757,708) (36,443) (1,794,151) Date Beg Bal Amortization End Bal Jan-21 (1,794,151) 49,838 (1,744,314) Feb-21 (1,744,314) 49,838 (1,694,476) Mar-21 (1,694,476) 49,838 (1,644,639) Apr-21 (1,644,639) 49,838 (1,594,801) May-21 (1,594,801) 49,838 (1,544,964) Jun-21 (1,544,964) 49,838 (1,495,126) Jul-21 (1,495,126) 49,838 (1,445,289) Aug-21 (1,445,289) 49,838 (1,395,451) Sep-21 (1,395,451) 49,838 (1,345,614) Oct-21 (1,345,614) 49,838 (1,295,776) 13 MA Balance Nov-21 (1,295,776) 49,838 (1,245,938) (1,495,126) Dec-21 (1,245,938) 49,838 (1,196,101) Ref. 8.14 598,050 Ref. 8.14 Rocky Mountain Power Page 8.14.6 Idaho General Rate Case - December 2019 Deer Creek Mine Closure Savings Resulting from Deer Creek Mine Closure The UMWA PBOP settlement resulted in lower PBOP expense for the rest of the Company. The Idaho portion of these savings were deferred. The Company is proposing to return these savings back to the customers over three years starting January 2021. Account Description Total Idaho Allocated amount 186852 CONTRA REG ASSET-DEER CREEK CLOSURE-ID (1,909,195) Ref. 8.14 Date Beg Bal Deferral End Bal Dec-19 (1,909,195) (1,909,195) Jan-20 (1,909,195) (31,820) (1,941,015) Feb-20 (1,941,015) (31,820) (1,972,834) Mar-20 (1,972,834) (31,820) (2,004,654) Apr-20 (2,004,654) (31,820) (2,036,474) May-20 (2,036,474) (31,820) (2,068,294) Jun-20 (2,068,294) (31,820) (2,100,114) Jul-20 (2,100,114) (31,820) (2,131,934) Aug-20 (2,131,934) (31,820) (2,163,754) Sep-20 (2,163,754) (31,820) (2,195,574) Oct-20 (2,195,574) (31,820) (2,227,394) Nov-20 (2,227,394) (31,820) (2,259,214) Dec-20 (2,259,214) (31,820) (2,291,034) Date Beg Bal Amortization End Bal Jan-21 (2,291,034) 63,640 (2,227,394) Feb-21 (2,227,394) 63,640 (2,163,754) Mar-21 (2,163,754) 63,640 (2,100,114) Apr-21 (2,100,114) 63,640 (2,036,474) May-21 (2,036,474) 63,640 (1,972,834) Jun-21 (1,972,834) 63,640 (1,909,195) Jul-21 (1,909,195) 63,640 (1,845,555) Aug-21 (1,845,555) 63,640 (1,781,915) Sep-21 (1,781,915) 63,640 (1,718,275) Oct-21 (1,718,275) 63,640 (1,654,635) 13 MA Balance Nov-21 (1,654,635) 63,640 (1,590,996) (1,909,195) Dec-21 (1,590,996) 63,640 (1,527,356) Ref. 8.14 763,678 Ref. 8.14 Page 8.14.7Rocky Mountain Power Idaho December 2021 General Rate Case Deer Creek Mine Closure Recovery Royalties - Closure Costs Estimated Recovery Royalties 825,304$ Date Beg Bal Amortization End Bal Dec-20 825,304 Jan-21 825,304 (22,925) 802,379 Feb-21 802,379 (22,925) 779,454 Mar-21 779,454 (22,925) 756,528 Apr-21 756,528 (22,925) 733,603 May-21 733,603 (22,925) 710,678 Jun-21 710,678 (22,925) 687,753 Jul-21 687,753 (22,925) 664,828 Aug-21 664,828 (22,925) 641,903 Sep-21 641,903 (22,925) 618,978 Oct-21 618,978 (22,925) 596,053 Nov-21 596,053 (22,925) 573,128 Dec-21 573,128 (22,925) 550,203 (275,101) Ref. 8.14 spent. The Company is proposing three year amortization of these costs starting January 2021. The balance of the recovery royalties will not be included as part of the closure cost regulatory asset since the Company will not incur these expenses until the Deer Creek mine closure costs are fully paid. Rocky Mountain Powe PAGE 8.15 Idaho General Rate Case - December 201 Repowering Project Capital Addition TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Wind Repowering Capital 343 3 446,686,487 SG-W 5.9111% 26,404,190 8.15.1Wind Repowering Retiremen 343 3 (450,697,522 SG-W 5.9111% (26,641,287 8.15.1 Adjustment to Depreciation Expense Wind Repowering Capital Depr. Expens 403OP 3 21,611,495 SG-W 5.9111% 1,277,482 8.15.1 Wind Repowering Retirement Depr. Expens 403OP 3 (9,020,356 SG-W 5.9111% (533,204 Adjustment to Depreciation Reserve Wind Repowering Capital Depr. Reserv 108OP 3 (18,386,287 SG-W 5.9111% (1,086,836 8.15.1 Wind Repowering Retirement Depr. Reserv 108OP 3 450,697,522 SG-W 5.9111% 26,641,287 Adjustment to Tax: Schedule M Adjustment - 2020 Cap Add SCHMAT 3 21,403,812 SG 5.9111% 1,265,206 Schedule M Adjustment - 2020 Cap Add SCHMDT 3 138,381,917 SG 5.9111% 8,179,926 Deferred Income Tax Expense - 2020 Cap Add 41110 3 (5,262,470 SG 5.9111% (311,071 Deferred Income Tax Expense - 2020 Cap Add 41010 3 34,023,408 SG 5.9111% 2,011,166 Deferred Income Tax Expense - 2020 Cap Add 41110 3 162,960 SG 5.9111%9,633 Accumulated Def Inc Tax Bal - 2020 Cap Add 282 3 (25,497,750 SG 5.9111% (1,507,203 Schedule M Adjustment - LTSA Book Depreciation SCHMAT 3 207,683 SG 5.9111%12,276 Deferred Income Tax Expense - LTS 41110 3 (51,062) SG 5.9111%(3,018) Accumulated Def Inc Tax Bal - LTS 282 3 25,531 SG 5.9111%1,509 Description of Adjustment: This adjustment adds the capital additions, depreciation expense and accumulated depreciation reserve amounts for the wind repowering projects set to occur before December 2020. In accordance with accepted utility accounting practices, the retired equipment will be transferred to FERC 108, Accumulated provision for depreciation of electric utility plant. For further details please refer to the direct testimony of Company witnesses Mr. Timothy J. Hemstreet and Mr. Rick T. Link. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Re p o w e r i n g P r o j e c t C a p i t a l A d d i t i o n s WI N D R E P O W E R I N G C A P I T A L A D D I T I O N S El e c t r i c P l a n t i n S e r v i c e 13 M o n t h A v g Ac c o u n t Fa c t o r De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 De c - 2 1 Ot h e r P l a n t W i n d 34 3 SG - W 44 5 , 2 4 2 , 6 4 9 44 5 , 4 5 6 , 4 4 4 44 5 , 6 7 0 , 2 3 8 44 5 , 8 8 4 , 0 3 3 44 6 , 0 9 7 , 8 2 7 44 6 , 3 1 1 , 6 2 2 44 6 , 5 2 5 , 4 1 6 44 7 , 0 8 8 , 1 9 7 44 7 , 3 0 1 , 9 9 1 44 7 , 5 1 5 , 7 8 6 44 7 , 7 2 9 , 5 8 1 44 7 , 9 4 3 , 3 7 5 44 8 , 1 5 7 , 1 7 0 44 6 , 6 8 6 , 4 8 7 Re f . 8 . 1 5 . 2 De p r e c i a t i o n E x p e n s e * Ac c o u n t Fa c t o r Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 12 M E D e c 2 1 Ot h e r P l a n t W i n d 40 3 O P SG - W 1, 7 9 5 , 5 7 2 1, 7 9 6 , 4 3 4 1, 7 9 7 , 2 9 6 1, 7 9 8 , 1 5 8 1, 7 9 9 , 0 2 0 1, 7 9 9 , 8 8 2 1, 8 0 1 , 4 4 8 1, 8 0 3 , 0 1 3 1, 8 0 3 , 8 7 5 1, 8 0 4 , 7 3 7 1, 8 0 5 , 5 9 9 1, 8 0 6 , 4 6 1 21 , 6 1 1 , 4 9 5 De p r e c i a t i o n R e s e r v e 13 M o n t h A v g Ac c o u n t Fa c t o r De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 De c - 2 1 Ot h e r P l a n t W i n d 10 8 O P SG - W (7 , 5 9 1 , 9 4 2 ) (9 , 3 8 7 , 5 1 4 ) (1 1 , 1 8 3 , 9 4 8 ) (1 2 , 9 8 1 , 2 4 4 ) (1 4 , 7 7 9 , 4 0 2 ) (1 6 , 5 7 8 , 4 2 3 ) (1 8 , 3 7 8 , 3 0 5 ) (2 0 , 1 7 9 , 7 5 2 ) (2 1 , 9 8 2 , 7 6 5 ) (2 3 , 7 8 6 , 6 4 0 ) (2 5 , 5 9 1 , 3 7 7 ) (2 7 , 3 9 6 , 9 7 6 ) (2 9 , 2 0 3 , 4 3 7 ) (1 8 , 3 8 6 , 2 8 7 ) *P r o p o s e d C o m p o s i t e D e p r e c i a t i o n R a t e - W i n d 4. 8 3 8 % Ye a r - E n d 13 M o n t h A v g De c 2 0 1 9 De c 2 0 2 1 Ad j u s t m e n t 34 3 - 44 6 , 6 8 6 , 4 8 7 44 6 , 6 8 6 , 4 8 7 Re f . 8 . 1 5 40 3 O P - 21 , 6 1 1 , 4 9 5 21 , 6 1 1 , 4 9 5 Re f . 8 . 1 5 10 8 O P - (1 8 , 3 8 6 , 2 8 7 ) (1 8 , 3 8 6 , 28 7 ) Re f . 8 . 15 El e c t r i c P l a n t i n S e r v i c e Ac c o u n t Fa c t o r Ja n - 2 0 Fe b - 2 0 Ma r - 2 0 Ap r - 2 0 Ma y - 2 0 Ju n - 2 0 Ju l - 2 0 Au g - 2 0 Se p - 2 0 Oc t - 2 0 No v - 2 0 De c - 2 0 Ot h e r P l a n t W i n d 34 3 SG - W (1 6 9 , 8 2 0 , 4 7 9 ) (2 5 7 , 2 5 1 , 1 1 1 ) (2 5 7 , 2 5 1 , 1 1 1 ) (2 5 7 , 2 5 1 , 1 1 1 ) (2 5 7 , 2 5 1 , 1 1 1 ) (2 5 7 , 2 5 1 , 1 1 1 ) (2 5 7 , 2 5 1 , 1 1 1 ) (2 5 7 , 2 5 1 , 1 1 1 ) (2 5 7 , 2 5 1 , 1 1 1 ) (4 1 1 , 8 7 4 , 7 0 1 ) (4 1 1 , 8 7 4 , 7 0 1 ) (4 5 0 , 6 9 7 , 5 2 2 ) De p r e c i a t i o n E x p e n s e * Ac c o u n t Fa c t o r Ja n - 2 0 Fe b - 2 0 Ma r - 2 0 Ap r - 2 0 Ma y - 2 0 Ju n - 2 0 Ju l - 2 0 Au g - 2 0 Se p - 2 0 Oc t - 2 0 No v - 2 0 De c - 2 0 Ot h e r P l a n t W i n d 40 3 O P SG - W (2 3 3 , 7 3 1 ) (5 8 7 , 7 9 7 ) (7 0 8 , 1 3 2 ) (7 0 8 , 1 3 2 ) (7 0 8 , 1 3 2 ) (7 0 8 , 1 3 2 ) (7 0 8 , 1 3 2 ) (7 0 8 , 1 3 2 ) (7 0 8 , 1 3 2 ) (9 2 0 , 9 4 7 ) (1 , 1 3 3 , 7 6 2 ) (1 , 1 8 7 , 1 9 6 ) De p r e c i a t i o n R e s e r v e Ac c o u n t Fa c t o r Ja n - 2 0 Fe b - 2 0 Ma r - 2 0 Ap r - 2 0 Ma y - 2 0 Ju n - 2 0 Ju l - 2 0 Au g - 2 0 Se p - 2 0 Oc t - 2 0 No v - 2 0 De c - 2 0 Ot h e r P l a n t W i n d 10 8 O P SG - W 16 9 , 8 2 0 , 4 7 9 25 7 , 2 5 1 , 1 1 1 25 7 , 2 5 1 , 1 1 1 25 7 , 2 5 1 , 1 1 1 25 7 , 2 5 1 , 1 1 1 25 7 , 2 5 1 , 1 1 1 25 7 , 2 5 1 , 1 1 1 25 7 , 2 5 1 , 1 1 1 25 7 , 2 5 1 , 1 1 1 41 1 , 8 7 4 , 7 0 1 41 1 , 8 7 4 , 7 0 1 45 0 , 6 9 7 , 5 2 2 Re f 8 . 1 5 . 2 *C o m p o s i t e D e p r e c i a t i o n R a t e - W i n d 3. 3 0 3 % De c 2 0 1 9 De c 2 0 2 0 Ad j u s t m e n t 34 3 - (4 5 0 , 6 9 7 , 5 2 2 ) (4 5 0 , 6 9 7 , 5 2 2 ) Re f . 8 . 1 5 40 3 O P - (9 , 0 2 0 , 3 5 6 ) (9 , 0 2 0 , 3 5 6 ) Re f . 8 . 1 5 10 8 O P - 45 0 , 6 9 7 , 5 2 2 45 0 , 6 9 7 , 5 2 2 Re f . 8 . 15 Rocky Mountain Power Idaho General Rate Case - December 2019 Repowering Project Capital Additions REDACTED Note: Please see Confidential Exhibit No. 41 for redacted information. Project Project Date Capital Amount Long Term Service Agreement and Operating Total 5,764,150 Capital Additions Date Amount Marengo 1 169,820,479 Marengo 2 87,430,632 Dunlap 1 154,623,590 Foote Creek 38,822,821 Total 442,393,020 450,697,522 Ref 8.15.1 Total 448,157,170 Ref 8.15.1 Rocky Mountain Powe PAGE 8.16 Idaho General Rate Case - December 201 New Wind Generation Capital Addition TOTAL IDAHO ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: New Wind Capital - Wind 343 3 1,633,692,55 SG-W 5.9111% 96,569,584 8.16.1New Wind Capital - Transmission 355 3 779,060,627 SG 5.9111% 46,051,235 8.16.1 Adjustment to Depreciation Expense New Wind Capital - Wind Depr. Expense 403OP 3 79,051,811 SG-W 5.9111% 4,672,850 8.16.1 New Wind Capital - Transmission Depr. Expense 403TP 3 13,394,842 SG 5.9111% 791,786 8.16.1 Adjustment to Depreciation Reserve New Wind Capital - Wind Depr. Reserve 108OP 3 (41,747,087 SG-W 5.9111% (2,467,722 8.16.1 New Wind Capital - Transmission Depr. Reserve 108TP 3 (7,468,691 SG 5.9111% (441,484 8.16.1 Adjustment to Operations & Maintenance Expense Incremental Wind Repowering O&M Expens 549 3 19,937,139 SG 5.9111% 1,178,509 8.16.2 Adjustment to Tax: Schedule M Adjustment - New Wind SCHMAT 3 79,051,811 SG 5.9111% 4,672,850 Schedule M Adjustment - New Wind SCHMDT 3 514,320,484 SG 5.9111% 30,402,119 Deferred Income Tax Expense - New Win 41110 3 (19,436,153 SG 5.9111% (1,148,895 Deferred Income Tax Expense - New Win 41010 3 126,453,920 SG 5.9111% 7,474,847 Deferred Income Tax Expense - Flowthrough - New Win 41110 3 466,356 SG 5.9111%27,567 Accumulated Def Inc Tax Balance - New Wind 282 3 (108,581,706 SG 5.9111% (6,418,399 Schedule M Adjustment - New Wind Transmission SCHMAT 3 13,394,842 SG 5.9111% 791,786 Schedule M Adjustment - New Wind Transmission SCHMDT 3 70,649,988 SG 5.9111% 4,176,208 Deferred Income Tax Exp - Flowthrough - New Wind Transmissio 41110 3 205,908 SG 5.9111%12,171 Deferred Income Tax Exp - New Wind Transmission 41110 3 (3,293,336 SG 5.9111% (194,673 Deferred Income Tax Exp - New Wind Transmission 41010 3 17,370,430 SG 5.9111% 1,026,788 Accumulated Def Inc Tax Bal - New Wind Transmission 282 3 (10,117,930 SG 5.9111% (598,083 Description of Adjustment: This adjustment adds the capital additions, and incremental operations and maintenance amounts for the new EV 2020 and Pryor Mountain wind and transmission projects set to occur before the end of 2020. Please refer to testimony of Mr. Robert Van Engelenhoven and Mr. Timothy J. Hemstreet for details on the New Wind Generation. Please refer to Mr. Richard A. Vail for details on associated Transmission Projects. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 1 9 Ne w W i n d G e n e r a t i o n C a p i t a l A d d i t i o n s NE W W I N D C A P I T A L A D D I T I O N S El e c t r i c P l a n t i n S e r v i c e 13 M o n t h A v g Ac c o u n t Fa c t o r De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 De c - 2 1 Ot h e r P l a n t W i n d 34 3 SG - W 1, 6 2 6 , 3 8 6 , 5 8 8 1, 6 2 9 , 3 3 5 , 5 8 1 1, 6 3 1 , 4 8 2 , 9 5 3 1, 6 3 3 , 6 3 0 , 3 2 6 1, 6 3 4 , 7 5 6 , 8 3 8 1, 6 3 4 , 8 7 7 , 8 4 4 1, 6 3 4 , 9 9 8 , 8 5 0 1, 6 3 5 , 1 1 9 , 8 5 6 1, 6 3 5 , 2 4 0 , 8 6 2 1, 6 3 5 , 3 6 1 , 8 6 9 1, 6 3 5 , 4 8 2 , 8 7 5 1, 6 3 5 , 6 0 3 , 8 8 1 1, 6 3 5 , 7 2 4 , 8 8 7 1, 6 3 3 , 6 9 2 , 5 5 5 Tr a n s m i s s i o n P l a n t 35 5 SG 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 Re f . 8 . 1 6 . 2 De p r e c i a t i o n E x p e n s e * Ac c o u n t Fa c t o r Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 12 M E D e c 2 1 Ot h e r P l a n t W i n d 40 3 O P SG - W 6, 5 6 3 , 2 5 4 6, 5 7 3 , 5 2 7 6, 5 8 2 , 1 8 5 6, 5 8 8 , 7 8 5 6, 5 9 1 , 3 0 0 6, 5 9 1 , 7 8 8 6, 5 9 2 , 2 7 6 6, 5 9 2 , 7 6 4 6, 5 9 3 , 2 5 1 6, 5 9 3 , 7 3 9 6, 5 9 4 , 2 2 7 6, 5 9 4 , 7 1 5 79 , 0 5 1 , 8 1 1 Tr a n s m i s s i o n P l a n t 40 3 T P SG 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 1, 1 1 6 , 2 3 7 13 , 3 9 4 , 8 4 2 De p r e c i a t i o n R e s e r v e 13 M o n t h A v g Ac c o u n t Fa c t o r De c - 2 0 Ja n - 2 1 Fe b - 2 1 Ma r - 2 1 Ap r - 2 1 Ma y - 2 1 Ju n - 2 1 Ju l - 2 1 Au g - 2 1 Se p - 2 1 Oc t - 2 1 No v - 2 1 De c - 2 1 De c - 2 1 Ot h e r P l a n t W i n d 10 8 O P SG - W (2 , 2 4 5 , 8 1 5 ) (8 , 8 0 9 , 0 6 8 ) (1 5 , 3 8 2 , 5 9 6 ) (2 1 , 9 6 4 , 7 8 1 ) (2 8 , 5 5 3 , 5 6 6 ) (3 5 , 1 4 4 , 8 6 6 ) (4 1 , 7 3 6 , 6 5 4 ) (4 8 , 3 2 8 , 9 2 9 ) (5 4 , 9 2 1 , 6 9 3 ) (6 1 , 5 1 4 , 9 4 4 ) (6 8 , 1 0 8 , 6 8 4 ) (7 4 , 7 0 2 , 9 1 1 ) (8 1 , 2 9 7 , 6 2 6 ) (4 1 , 7 4 7 , 0 8 7 ) Tr a n s m i s s i o n P l a n t 10 8 T P SG (7 7 1 , 2 6 9 ) (1 , 8 8 7 , 5 0 6 ) (3 , 0 0 3 , 7 4 3 ) (4 , 1 1 9 , 9 8 0 ) (5 , 2 3 6 , 2 1 7 ) (6 , 3 5 2 , 4 5 4 ) (7 , 4 6 8 , 6 9 1 ) (8 , 5 8 4 , 9 2 7 ) (9 , 7 0 1 , 1 6 4 ) (1 0 , 8 1 7 , 4 0 1 ) (1 1 , 9 3 3 , 6 3 8 ) (1 3 , 0 4 9 , 8 7 5 ) (1 4 , 1 6 6 , 1 1 2 ) (7 , 4 6 8 , 6 9 1 ) 12 M E 13 M o n t h A v g De c 2 0 1 9 De c 2 0 2 1 Ad j u s t m e n t 34 3 - 1, 6 3 3 , 6 9 2 , 5 5 5 1, 6 3 3 , 6 9 2 , 5 5 5 Re f . 8 . 1 6 35 5 - 77 9 , 0 6 0 , 6 2 7 77 9 , 0 6 0 , 6 2 7 Re f . 8 . 1 6 40 3 O P - 79 , 0 5 1 , 8 1 1 79 , 0 5 1 , 8 1 1 Re f . 8 . 1 6 40 3 T P - 13 , 3 9 4 , 8 4 2 13 , 3 9 4 , 8 4 2 Re f . 8 . 1 6 10 8 O P - (4 1 , 7 4 7 , 0 8 7 ) (4 1 , 7 4 7 , 0 8 7 ) Re f . 8 . 1 6 (7 , 4 6 8 , 69 1 ) Re f . 8 . 1 6 *P r o p o s e d C o m p o s i t e D e p r e c i a t i o n R a t e - W i n d 4. 8 3 8 % Rocky Mountain Power Idaho General Rate Case - December 2019 New Wind Generation Capital Additions REDACTED Note: Please see Confidential Exhibit No. 41 for redacted information. Project Project Date Capital Amount Transmission 779,060,627 Ref 8.16.1 New Wind 1,635,724,887 Ref 8.16.1 Total 2,414,785,514 Project 2021 O&M 19,937,139 Ref 8.16 9.ALLOCATION FACTORS Idaho General Rate Case December 2019 Year End Factors ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P T IO N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . Si t u s S - - - - - - Si t u s Sy s t e m G e n e r a t i o n SG 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 6 7 2 5 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 15 . 1 8 8 2 % 0. 0 3 5 9 % Pg . 9 . 16 Di v i s io n a l G e n e r a t i o n - P a c . P o w e r DG P 2. 9 8 1 1 % 54 . 5 3 2 5 % 15 . 8 9 6 6 % 0. 0 0 0 0 % 0. 0 0 0 0 % 26 . 5 8 9 9 % 0. 0 0 0 0 % Pg . 9 . 16 Di v i s io n a l G e n e r a t i o n - R . M . P . DG U 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 83 . 9 5 3 5 % 11 . 4 2 5 8 % 4. 5 5 1 3 % 0. 0 6 9 4 % Pg . 9 . 16 Sy s t e m C a p a c i t y SC 1. 4 6 0 7 % 26 . 8 4 4 8 % 7. 7 3 3 1 % 43 . 5 2 4 4 % 5. 7 0 7 5 % 14 . 6 9 2 7 % 0. 0 3 6 7 % Pg . 9 . 16 Sy s t e m E n e r g y SE 1. 3 7 3 1 % 24 . 7 4 5 8 % 7. 4 9 0 7 % 43 . 1 6 0 3 % 6. 5 2 2 0 % 16 . 6 7 4 5 % 0. 0 3 3 7 % Pg . 9 . 1 6 Sy s t e m O v e r h e a d SO 2. 1 2 3 2 % 27 . 5 7 6 7 % 7. 5 8 5 0 % 42 . 9 8 5 7 % 5. 7 1 6 3 % 13 . 9 8 7 8 % 0. 0 2 5 4 % Pg . 9 . 6 Gr o s s P l a n t - S y s t e m GP S 2. 1 2 3 2 % 27 . 5 7 6 7 % 7. 5 8 5 0 % 42 . 9 8 5 7 % 5. 7 1 6 3 % 13 . 9 8 7 8 % 0. 0 2 5 4 % Pg . 9 . 6 Sy s t e m N e t P l a n t SN P 1. 9 0 4 6 % 26 . 5 8 8 5 % 7. 3 1 5 5 % 44 . 3 7 8 3 % 5. 7 2 3 2 % 14 . 0 4 0 7 % 0. 0 2 6 2 % 0. 0 2 3 0 % 0. 0 0 0 0 % Pg . 9 . 6 Di v i s i o n N e t P l a n t D i s t r i b u t i o n SN P D 3. 1 5 9 9 % 26 . 9 8 5 9 % 6. 3 7 4 9 % 48 . 0 0 0 8 % 4. 9 9 7 2 % 10 . 4 8 1 3 % 0. 0 0 0 0 % Pg . 9 . 5 Cu s t o m e r - S y s t e m CN 2. 3 8 3 4 % 31 . 2 1 0 5 % 6. 8 9 9 7 % 47 . 9 2 3 0 % 4. 2 0 6 5 % 7. 3 7 6 8 % 0. 0 0 0 0 % 0. 0 0 % 0. 0 0 % Pg . 9 . 9 CI A C CI A C 3. 1 5 9 9 % 26 . 9 8 5 9 % 6. 3 7 4 9 % 48 . 0 0 0 8 % 4. 9 9 7 2 % 10 . 4 8 1 3 % 0. 0 0 0 0 % Pg . 9 . 9 Ba d D eb t E x p e n s e BA D D E B T 5. 4 8 2 9 % 37 . 8 2 4 9 % 10 . 1 5 0 8 % 33 . 2 2 6 6 % 5. 0 3 2 8 % 8. 2 8 1 9 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % Pg . 9 . 9 Ac c u m u l a t e d I n v e s t m e n t T a x C r e d i t 1 9 8 4 IT C 8 4 3. 2 9 % 70 . 9 8 % 14 . 1 8 % 10 . 9 4 6 0 % 0. 6 1 % Fi x e d Ac c u m u l a t e d I n v e s t m e n t T a x C r e d i t 1 9 8 5 IT C 8 5 5. 4 2 % 67 . 6 9 % 13 . 3 6 % 11 . 6 1 0 0 % 1. 9 2 % Fi x e d Ac c u m u l a t e d I n v e s t m e n t T a x C r e d i t 1 9 8 6 IT C 8 6 4. 7 9 % 64 . 6 1 % 13 . 1 3 % 15 . 5 0 0 0 % 1. 9 8 % Fi x e d Ac c u m u l a t e d I n v e s t m e n t T a x C r e d i t 1 9 8 8 IT C 8 8 4. 2 7 % 61 . 2 0 % 14 . 9 6 % 16 . 7 1 0 0 % 2. 8 6 % Fi x e d Ac c u m u l a t e d I n v e s t m e n t T a x C r e d i t 1 9 8 9 IT C 8 9 4. 8 8 % 56 . 3 6 % 15 . 2 7 % 20 . 6 7 7 6 % 2. 8 2 % Fi x e d Ac c u m u l a t e d I n v e s t m e n t T a x C r e d i t 1 9 9 0 IT C 9 0 1. 5 0 % 15 . 9 4 % 3. 9 1 % 46 . 9 4 % 13 . 9 8 % 17 . 3 4 3 5 % 0. 3 9 % Fi x e d Ot h e r E l e c t r i c OT H E R 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 0 0 % 0. 0 0 % 10 0 . 0 0 % 0. 0 0 % Si t u s No n - U t i l i t y NU T I L 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 0 0 % 0. 0 0 % 0. 0 0 % 10 0 . 0 0 % Si t u s Sy s t e m N e t S t e a m P l a n t SN P P S 1. 4 3 5 1 % 26 . 2 5 2 3 % 7. 6 5 2 7 % 43 . 5 3 8 0 % 5. 9 2 5 8 % 15 . 1 6 0 1 % 0. 0 3 5 8 % 0. 0 0 0 0 % 0. 0 0 0 0 % Se e S G Sy s t e m N e t T r a n s m i s s i o n P l a n t SN P T 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 6 7 2 5 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 15 . 1 8 8 2 % 0. 0 3 5 9 % Se e S G Sy s t e m N e t P r o d u c t i o n P l a n t SN P P 1. 4 3 6 2 % 26 . 2 7 3 7 % 7. 6 5 8 7 % 43 . 4 6 2 5 % 5. 9 1 5 3 % 15 . 1 6 6 4 % 0. 0 3 5 9 % 0. 0 5 1 4 % 0. 0 0 0 0 % Se e S G Sy s t e m N e t H y d r o P l a n t SN P P H 1. 4 2 9 1 % 26 . 1 4 2 0 % 7. 6 2 0 6 % 43 . 1 3 9 6 % 5. 8 7 1 1 % 15 . 0 8 5 5 % 0. 0 3 5 7 % 0. 6 7 6 4 % 0. 0 0 0 0 % Se e S G Sy s t em N e t O t h e r P r o d u c t i o n P l a n t SN P P O 1. 43 8 8 % 26 . 3 2 1 6 % 7. 6 7 2 3 % 43 . 4 3 2 5 % 5. 9 1 1 0 % 15 . 1 8 7 9 % 0. 0 3 5 9 % Sy s t em N e t G e n e r a l P l a n t SN P G 2. 5 7 4 2 % 29 . 0 5 5 2 % 6. 7 3 0 7 % 40 . 0 7 7 4 % 6. 4 0 4 5 % 15 . 1 4 2 9 % 0. 0 1 4 9 % Sy s t em N e t I n t a n g i b l e P l a n t SN P I 1. 8 1 5 3 % 26 . 9 5 1 1 % 7. 6 5 8 6 % 42 . 7 8 0 8 % 6. 2 8 0 5 % 14 . 4 8 7 8 % 0. 0 2 5 9 % Tr o j a n P la n t A l l o c a t o r TR O J P 1. 4 2 8 8 % 26 . 0 8 0 9 % 7. 6 4 4 8 % 43 . 3 9 1 9 % 6. 0 0 3 9 % 15 . 4 1 4 0 % 0. 0 3 5 6 % Tr o j a n D ec o m m i s s i o n i n g A l l o c a t o r TR O J D 1. 4 2 7 1 % 26 . 0 3 8 7 % 7. 6 4 0 0 % 43 . 3 8 4 6 % 6. 0 2 0 3 % 15 . 4 5 3 9 % 0. 0 3 5 5 % Se e S G Se e S G Se e S G Pg . 9 . 1 3 Pg . 9 . 1 3 DI T B al a n c e DI T B A L 2. 2 2 1 6 % 25 . 1 8 5 7 % 6. 3 5 1 5 % 44 . 0 6 4 0 % 5. 8 0 1 0 % 14 . 5 5 3 8 % 0. 2 4 7 8 % 0. 0 0 0 0 % 1. 5 7 4 6 % Pg . 9 . 8 Ta x D e p r e c i a t i o n TA X D E P R 1. 9 5 9 8 % 26 . 3 3 1 2 % 6. 4 0 2 3 % 44 . 9 0 4 9 % 5. 6 4 1 3 % 13 . 7 4 2 3 % 0. 0 2 4 0 % 0. 0 0 0 0 % 0. 9 9 4 2 % Pg . 9 . 1 2 SC H M A T D e p r e c i a t i o n E x p e n s e SC H M D E X P 2. 2 7 8 9 % 28 . 1 7 5 0 % 7. 9 5 8 5 % 41 . 3 1 2 4 % 5. 5 9 4 5 % 14 . 6 5 3 8 % 0. 0 2 7 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % Pg . 9 . 1 2 ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P TI O N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . YE A R - E N D B A L A N C E CA L C U L A T I O N O F I N T E R N A L F A C T O R S DE S C R I P T I O N O F F A C T O R TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C OT H E R NU T I L ST E A M : ST E A M P R O D U C T I O N P L A N T S 0 0 0 0 0 0 0 0 0 0 DG P 0 0 0 0 0 0 0 0 0 0 DG U 0 0 0 0 0 0 0 0 0 0 SG 7, 3 5 4 , 8 2 8 , 8 3 6 10 5 , 8 2 3 , 4 8 6 1, 9 3 5 , 7 9 6 , 2 6 3 56 4 , 2 9 6 , 7 6 4 3, 1 9 4 , 4 5 2 , 0 5 9 43 4 , 7 5 3 , 0 1 1 1, 1 1 7 , 0 6 5 , 3 5 1 2, 6 4 1 , 9 0 3 0 0 SS G C H 0 0 0 0 0 0 0 0 0 0 7, 3 5 4 , 8 2 8 , 8 3 6 10 5 , 8 2 3 , 4 8 6 1, 9 3 5 , 7 9 6 , 2 6 3 56 4 , 2 9 6 , 7 6 4 3, 1 9 4 , 4 5 2 , 0 5 9 43 4 , 7 5 3 , 0 1 1 1, 1 1 7 , 0 6 5 , 3 5 1 2, 6 4 1 , 9 0 3 0 0 LE S S A C C U M U L A T E D D E P R E C I A T I O N S 10 4 3 4 6 4 9 . 7 9 0 0 0 87 7 5 0 6 7 . 7 1 12 1 3 0 7 5 . 3 6 44 6 , 5 0 7 0 0 0 DG P (7 7 9 , 2 1 0 , 1 2 6 ) (1 1 , 2 1 1 , 5 0 9 ) (2 0 5 , 0 8 8 , 6 6 8 ) (5 9 , 7 8 4 , 6 3 4 ) (3 3 8 , 4 3 7 , 4 3 3 ) (4 6 , 0 6 0 , 0 7 2 ) (1 1 8 , 3 4 7 , 9 1 2 ) (2 7 9 , 8 9 7 ) 0 0 DG U (7 4 2 , 1 8 5 , 9 0 1 ) (1 0 , 6 7 8 , 7 9 4 ) (1 9 5 , 3 4 3 , 8 6 5 ) (5 6 , 9 4 3 , 9 6 3 ) (3 2 2 , 3 5 6 , 5 5 4 ) (4 3 , 8 7 1 , 5 2 5 ) (1 1 2 , 7 2 4 , 6 0 2 ) (2 6 6 , 5 9 8 ) 0 0 SG (1 , 5 3 5 , 3 6 4 , 2 8 3 ) (2 2 , 0 9 1 , 2 8 2 ) (4 0 4 , 1 0 8 , 9 8 9 ) (1 1 7 , 8 0 0 , 3 0 7 ) (6 6 6 , 8 6 0 , 8 7 5 ) (9 0 , 7 5 7 , 2 7 8 ) (2 3 3 , 1 9 4 , 0 3 9 ) (5 5 1 , 5 1 3 ) 0 0 SS G C H (2 5 3 , 2 7 7 , 4 0 6 ) (3 , 6 4 4 , 2 3 1 ) (6 6 , 6 6 2 , 7 9 6 ) (1 9 , 4 3 2 , 6 2 4 ) (1 1 0 , 0 0 6 , 9 8 3 ) (1 4 , 9 7 1 , 5 4 0 ) (3 8 , 4 6 8 , 2 5 3 ) (9 0 , 9 7 9 ) 0 0 (3 , 2 9 9 , 6 0 3 , 0 6 8 ) (4 7 , 6 2 5 , 8 1 7 ) (8 7 1 , 2 0 4 , 3 1 8 ) (2 5 3 , 9 6 1 , 5 2 8 ) (1 , 4 2 8 , 8 8 6 , 7 7 8 ) (1 9 4 , 4 4 7 , 3 4 0 ) (5 0 2 , 2 8 8 , 2 9 9 ) (1 , 1 8 8 , 9 8 7 ) 0 0 TO T A L N E T S T E A M P L A N T 4, 0 5 5 , 2 2 5 , 7 6 9 58 , 1 9 7 , 6 6 9 1, 0 6 4 , 5 9 1 , 9 4 4 31 0 , 3 3 5 , 2 3 5 1, 7 6 5 , 5 6 5 , 2 8 1 24 0 , 3 0 5 , 6 7 1 61 4 , 7 7 7 , 0 5 2 1, 4 5 2 , 9 1 6 0 0 SN P P S SY S T E M N E T P L A N T P R O D U C T I O N S T E A M 10 0 . 0 0 0 0 % 1. 4 3 5 1 % 26 . 2 5 2 3 % 7. 6 5 2 7 % 43 . 5 3 8 0 % 5. 9 2 5 8 % 15 . 1 6 0 1 % 0. 0 3 5 8 % 0. 0 0 0 0 % 0. 0 0 0 0 % NU C L E A R : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C NU C L E A R P R O D U C T I O N P L A N T DG P 0 0 0 0 0 0 0 0 DG U 0 0 0 0 0 0 0 0 SG 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LE S S A C C U M U L A T E D D E P R E C I A T I O N DG P 0 0 0 0 0 0 0 0 DG U 0 0 0 0 0 0 0 0 SG 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TO T A L N U C L E A R P L A N T 0 0 0 0 0 0 0 0 SN P P N SY S T E M N E T P L A N T P R O D U C T I O N N U C L E A R 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % HY D R O : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C OT H E R NU T I L HY D R O P R O D U C T I O N P L A N T S 0 0 0 0 0 0 0 0 0 0 DG P 0 0 0 0 0 0 0 0 0 0 DG U 0 0 0 0 0 0 0 0 0 0 SG 1, 0 8 5 , 7 7 2 , 1 9 6 15 , 6 2 2 , 4 1 6 28 5 , 7 7 6 , 0 2 6 83 , 3 0 5 , 5 0 6 47 1 , 5 8 7 , 7 5 6 64 , 1 8 1 , 3 3 5 16 4 , 9 0 9 , 1 4 0 39 0 , 0 1 7 0 0 1, 0 8 5 , 7 7 2 , 1 9 6 15 , 6 2 2 , 4 1 6 28 5 , 7 7 6 , 0 2 6 83 , 3 0 5 , 5 0 6 47 1 , 5 8 7 , 7 5 6 64 , 1 8 1 , 3 3 5 16 4 , 9 0 9 , 1 4 0 39 0 , 0 1 7 0 0 LE S S A C C U M U L A T E D D E P R E C I A T I O N ( i n c l h y d r o a m o r t i z a t i o n ) S 42 0 8 9 2 9 . 3 2 0 0 0 0 0 0 0 42 0 8 9 2 9 . 3 2 0 DG P (1 7 2 , 4 2 0 , 4 3 3 ) (2 , 4 8 0 , 8 3 7 ) (4 5 , 3 8 1 , 1 8 2 ) (1 3 , 2 2 8 , 9 0 0 ) (7 4 , 8 8 8 , 0 5 2 ) (1 0 , 1 9 1 , 9 8 5 ) (2 6 , 1 8 7 , 5 4 2 ) (6 1 , 9 3 5 ) 0 0 DG U (3 1 , 1 8 0 , 4 2 4 ) (4 4 8 , 6 3 3 ) (8 , 2 0 6 , 7 1 0 ) (2 , 3 9 2 , 3 0 7 ) (1 3 , 5 4 2 , 7 1 7 ) (1 , 8 4 3 , 1 1 3 ) (4 , 7 3 5 , 7 4 2 ) (1 1 , 2 0 0 ) 0 0 SG (2 6 4 , 1 5 6 , 9 9 7 ) (3 , 8 0 0 , 7 7 0 ) (6 9 , 5 2 6 , 3 1 3 ) (2 0 , 2 6 7 , 3 5 7 ) (1 1 4 , 7 3 2 , 3 5 9 ) (1 5 , 6 1 4 , 6 4 6 ) (4 0 , 1 2 0 , 6 6 6 ) (9 4 , 8 8 7 ) 0 0 (4 6 3 , 5 4 8 , 9 2 4 ) (6 , 7 3 0 , 2 4 0 ) (1 2 3 , 1 1 4 , 2 0 5 ) (3 5 , 8 8 8 , 5 6 4 ) (2 0 3 , 1 6 3 , 1 2 9 ) (2 7 , 6 4 9 , 7 4 4 ) (7 1 , 0 4 3 , 9 5 0 ) (1 6 8 , 0 2 2 ) 4, 2 0 8 , 9 2 9 0 ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P T I O N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . TO T A L N E T H Y D R O P R O D U C T I O N P L A N T 62 2 , 2 2 3 , 2 7 1 8, 8 9 2 , 1 7 6 16 2 , 6 6 1 , 8 2 1 47 , 41 6 , 9 4 2 26 8 , 4 2 4 , 6 2 7 36 , 5 3 1 , 5 9 1 93 , 8 6 5 , 1 9 0 22 1 , 9 9 5 4, 2 0 8 , 9 2 9 0 SN P P H SY S T E M N E T P L A N T P R O D U C T I O N H Y D R O 10 0 . 0 0 0 0 % 1. 4 2 9 1 % 26 . 1 4 2 0 % 7. 6 2 0 6 % 43 . 1 3 9 6 % 5. 8 7 1 1 % 15 . 0 8 5 5 % 0. 0 3 5 7 % 0. 6 7 6 4 % 0. 0 0 0 0 % OT H E R : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C OT H E R NU T I L OT H E R P R O D U C T I O N P L A N T ( E X C L U D E S E X P E R I M E N T A L ) S 74 9 8 5 . 8 7 0 74 9 8 5 . 8 7 0 0 0 0 0 0 0 DG U 0 0 0 0 0 0 0 0 0 0 SG 3, 9 3 0 , 2 0 0 , 8 0 7 56 , 5 4 8 , 9 0 9 1, 0 3 4 , 4 3 1 , 6 9 1 30 1 , 5 4 3 , 3 3 2 1, 7 0 7 , 0 1 9 , 7 4 7 23 2 , 3 1 9 , 0 2 1 59 6 , 9 2 6 , 3 5 2 1, 4 1 1 , 7 5 4 0 0 SS G C T 0 0 0 0 0 0 0 0 0 0 3, 9 3 0 , 2 7 5 , 7 9 3 56 , 5 4 8 , 9 0 9 1, 0 3 4 , 5 0 6 , 6 7 7 30 1 , 5 4 3 , 3 3 2 1, 7 0 7 , 0 1 9 , 7 4 7 23 2 , 3 1 9 , 0 2 1 59 6 , 9 2 6 , 3 5 2 1, 4 1 1 , 7 5 4 0 0 LE S S A C C U M U L A T E D D E P R E C I A T I O N S 0 0 0 0 0 0 0 0 0 0 DG P 68 , 9 8 0 , 0 8 0 99 2 , 5 0 6 18 , 1 5 5 , 6 0 7 5, 2 9 2 , 4 7 3 29 , 9 6 0 , 3 9 3 4, 0 7 7 , 4 9 8 10 , 4 7 6 , 8 2 5 24 , 7 7 8 0 0 DG U 0 0 0 0 0 0 0 0 0 0 SG (4 4 3 , 8 6 3 , 5 8 9 ) (6 , 3 8 6 , 4 4 3 ) (1 1 6 , 8 2 5 , 2 1 7 ) (3 4 , 0 5 5 , 2 8 4 ) (1 9 2 , 7 8 5 , 0 3 8 ) (2 6 , 2 3 7 , 3 2 5 ) (6 7 , 4 1 4 , 8 4 4 ) (1 5 9 , 4 3 9 ) 0 0 SS G C T (3 8 , 5 1 0 , 2 0 9 ) (5 5 4 , 0 9 6 ) (1 0 , 1 3 5 , 9 1 5 ) (2 , 9 5 4 , 6 8 3 ) (1 6 , 7 2 6 , 2 9 2 ) (2 , 2 7 6 , 3 8 6 ) (5 , 8 4 9 , 0 0 4 ) (1 3 , 8 3 3 ) 0 0 (4 1 3 , 3 9 3 , 7 1 8 ) (5 , 9 4 8 , 0 3 3 ) (1 0 8 , 8 0 5 , 5 2 5 ) (3 1 , 7 1 7 , 4 9 4 ) (1 7 9 , 5 5 0 , 9 3 7 ) (2 4 , 4 3 6 , 2 1 3 ) (6 2 , 7 8 7 , 0 2 2 ) (1 4 8 , 4 9 4 ) 0 0 TO T A L N E T O T H E R P R O D U C T I O N P L A N T 3, 5 1 6 , 8 8 2 , 0 7 5 50 , 6 0 0 , 8 7 7 92 5 , 7 0 1 , 1 5 2 26 9 , 8 2 5 , 8 3 9 1, 5 2 7 , 4 6 8 , 8 0 9 20 7 , 8 8 2 , 8 0 8 53 4 , 1 3 9 , 3 3 0 1, 2 6 3 , 2 6 0 0 0 SN P P O SY S T E M N E T P L A N T P R O D U C T I O N O T H E R 10 0 . 0 0 0 0 % 1. 4 3 8 8 % 26 . 3 2 1 6 % 7. 6 7 2 3 % 43 . 4 3 2 5 % 5. 9 1 1 0 % 15 . 1 8 7 9 % 0. 0 3 5 9 % 0. 0 0 0 0 % 0. 0 0 0 0 % PR O D U C T I O N : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C OT H E R NU T I L TO T A L P R O D U C T I O N P L A N T S 74 , 9 8 6 0 74 , 9 8 6 0 0 0 0 0 0 0 DG P & D G U 0 0 0 0 0 0 0 0 0 0 SG 12 , 3 7 0 , 8 0 1 , 8 3 9 17 7 , 9 9 4 , 8 1 2 3, 2 5 6 , 0 0 3 , 9 8 0 94 9 , 1 4 5 , 6 0 2 5, 3 7 3 , 0 5 9 , 5 6 1 73 1 , 2 5 3 , 3 6 7 1, 8 7 8 , 9 0 0 , 8 4 3 4, 4 4 3 , 6 7 4 0 0 SS G C H 0 0 0 0 0 0 0 0 0 0 SS G C T 0 0 0 0 0 0 0 0 0 0 12 , 3 7 0 , 8 7 6 , 8 2 5 17 7 , 9 9 4 , 8 1 2 3, 2 5 6 , 0 7 8 , 9 6 6 94 9 , 1 4 5 , 6 0 2 5, 3 7 3 , 0 5 9 , 5 6 1 73 1 , 2 5 3 , 3 6 7 1, 8 7 8 , 9 0 0 , 8 4 3 4, 4 4 3 , 6 7 4 0 0 LE S S A C C U M U L A T E D D E P R E C I A T I O N S 14 6 4 3 5 7 9 . 1 1 0 0 0 87 7 5 0 6 7 . 7 1 12 1 3 0 7 5 . 3 6 44 6 , 5 0 7 0 4, 2 0 8 , 9 2 9 0 DG P 0 0 0 0 0 0 0 0 0 0 DG U 0 0 0 0 0 0 0 0 0 0 SG (4 , 1 9 1 , 1 8 9 , 2 8 9 ) (6 0 , 3 0 4 , 0 9 0 ) (1 , 1 0 3 , 1 2 4 , 0 4 8 ) (3 2 1 , 5 6 7 , 5 8 6 ) (1 , 8 2 0 , 3 7 5 , 9 1 2 ) (2 4 7 , 7 4 6 , 3 7 2 ) (6 3 6 , 5 6 5 , 7 7 7 ) (1 , 5 0 5 , 5 0 3 ) 0 0 SS G C H 0 0 0 0 0 0 0 0 0 0 SS G C T 0 0 0 0 0 0 0 0 0 0 (4 , 1 7 6 , 5 4 5 , 7 1 0 ) (6 0 , 3 0 4 , 09 0 ) (1 , 1 0 3 , 1 2 4 , 0 4 8 ) (3 2 1 , 5 6 7 , 5 8 6 ) (1 , 8 1 1 , 6 0 0 , 8 4 4 ) (2 4 6 , 5 3 3 , 2 9 7 ) (6 3 6 , 1 1 9 , 2 7 0 ) (1 , 5 0 5 , 5 0 3 ) 4, 2 0 8 , 9 2 9 0 TO T A L N E T P R O D U C T I O N P L A N T 8, 1 9 4 , 3 3 1 , 1 1 5 11 7 , 6 9 0 , 7 2 2 2, 1 5 2 , 9 5 4 , 9 1 8 62 7 , 5 7 8 , 0 1 6 3, 5 6 1 , 4 5 8 , 7 1 7 48 4 , 7 2 0 , 0 7 0 1, 2 4 2 , 7 8 1 , 5 7 2 2, 9 3 8 , 1 7 1 4, 2 0 8 , 9 2 9 0 SN P P SY S T E M N E T P R O D U C T I O N P L A N T 10 0 . 0 0 0 0 % 1. 4 3 6 2 % 26 . 2 7 3 7 % 7. 6 5 8 7 % 43 . 4 6 2 5 % 5. 9 1 5 3 % 15 . 1 6 6 4 % 0. 0 3 5 9 % 0. 0 5 1 4 % 0. 0 0 0 0 % TR A N S M I S S I O N : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C TR A N S M I S S I O N P L A N T DG P 0 0 0 0 0 0 0 0 DG U 0 0 0 0 0 0 0 0 SG 6, 4 7 8 , 6 2 0 , 0 8 0 93 , 2 1 6 , 3 3 1 1, 7 0 5 , 1 7 7 , 4 8 5 49 7 , 0 6 9 , 9 4 2 2, 8 1 3 , 8 8 4 , 8 2 5 38 2 , 9 5 9 , 2 3 0 98 3 , 9 8 5 , 1 0 3 2, 3 2 7 , 1 6 3 6, 4 7 8 , 6 2 0 , 0 8 0 93 , 2 1 6 , 3 3 1 1, 7 0 5 , 1 7 7 , 4 8 5 49 7 , 0 6 9 , 9 4 2 2, 8 1 3 , 8 8 4 , 8 2 5 38 2 , 9 5 9 , 2 3 0 98 3 , 9 8 5 , 1 0 3 2, 3 2 7 , 1 6 3 LE S S A C C U M U L A T E D D E P R E C I A T I O N DG P (3 6 0 , 5 1 8 , 0 9 7 ) (5 , 1 8 7 , 2 4 3 ) (9 4 , 8 8 8 , 6 2 4 ) (2 7 , 6 6 0 , 6 3 0 ) (1 5 6 , 5 8 5 , 2 5 9 ) (2 1 , 3 1 0 , 6 7 0 ) (5 4 , 7 5 6 , 1 7 2 ) (1 2 9 , 5 0 0 ) DG U (4 2 9 , 4 8 8 , 6 8 2 ) (6 , 1 7 9 , 6 1 2 ) (1 1 3 , 0 4 1 , 7 3 1 ) (3 2 , 9 5 2 , 3 7 4 ) (1 8 6 , 5 4 1 , 5 2 7 ) (2 5 , 3 8 7 , 6 0 6 ) (6 5 , 2 3 1 , 5 5 5 ) (1 5 4 , 2 7 5 ) SG (1 , 0 7 3 , 1 4 6 , 2 1 9 ) (1 5 , 4 4 0 , 7 5 0 ) (2 8 2 , 4 5 2 , 8 6 0 ) (8 2 , 3 3 6 , 7 8 2 ) (4 6 6 , 1 0 3 , 8 6 5 ) (6 3 , 4 3 4 , 9 9 8 ) (1 6 2 , 9 9 1 , 4 8 3 ) (3 8 5 , 4 8 1 ) (1 , 8 6 3 , 1 5 2 , 9 9 8 ) (2 6 , 8 0 7 , 6 0 5 ) (4 9 0 , 3 8 3 , 2 1 5 ) (1 4 2 , 9 4 9 , 7 8 6 ) (8 0 9 , 2 3 0 , 6 5 1 ) (1 1 0 , 1 3 3 , 2 7 4 ) (2 8 2 , 9 7 9 , 2 1 0 ) (6 6 9 , 2 5 7 ) ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P T I O N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . TO T A L N E T T R A N S M I S S I O N P L A N T 4, 6 1 5 , 4 6 7 , 0 8 2 66 , 4 0 8 , 7 2 6 1, 2 1 4 , 7 9 4 , 27 0 35 4 , 1 2 0 , 1 5 6 2, 0 0 4 , 6 5 4 , 1 7 3 27 2 , 8 2 5 , 9 5 7 70 1 , 0 0 5 , 8 9 3 1, 6 5 7 , 9 0 6 SN P T SY S T E M N E T P L A N T T R A N S M I S S I O N 10 0 . 0 0 0 0 % 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 6 7 2 5 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 15 . 1 8 8 2 % 0. 0 3 5 9 % DI S T R I B U T I O N : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C DI S T R I B U T I O N P L A N T - P A C I F I C P O W E R S 3, 6 7 1 , 0 9 8 , 1 3 8 28 0 , 2 0 2 , 6 0 5 2, 2 1 0 , 5 1 4 , 7 1 8 53 6 , 7 7 2 , 0 3 5 0 0 64 3 , 6 0 8 , 7 7 9 0 LE S S A C C U M U L A T E D D E P R E C I A T I O N S (1 , 7 0 1 , 3 6 7 , 5 3 7 ) (1 4 2 , 1 3 3 , 4 6 9 ) (1 , 0 3 1 , 4 0 4 , 0 2 9 ) (2 5 8 , 2 3 0 , 9 4 0 ) 0 0 -2 6 9 , 5 9 9 , 0 9 9 0 1, 9 6 9 , 7 3 0 , 6 0 2 13 8 , 0 6 9 , 1 3 6 1, 1 7 9 , 1 1 0 , 6 8 9 27 8 , 5 4 1 , 0 9 5 0 0 37 4 , 0 0 9 , 6 8 1 0 DN P D P DI V I S I O N N E T P L A N T D I S T R I B U T I O N P A C I F I C P O W E R 10 0 . 0 0 0 0 % 7. 0 0 9 5 % 59 . 8 6 1 5 % 14 . 1 4 1 1 % 0. 0 0 0 0 % 0. 0 0 0 0 % 18 . 9 8 7 9 % 0. 0 0 0 0 % DI S T R I B U T I O N P L A N T - R O C K Y M O U N T A I N P O W E R S 3, 6 2 4 , 2 0 2 , 5 1 4 0 0 0 3, 1 1 1 , 1 8 0 , 4 8 7 36 9 , 2 6 0 , 1 4 8 14 3 , 7 6 1 , 8 7 9 0 LE S S A C C U M U L A T E D D E P R E C I A T I O N S (1 , 2 2 4 , 5 7 8 , 1 7 6 ) 0 0 0 (1 , 0 1 3 , 8 5 6 , 8 1 2 ) (1 5 0 , 9 1 4 , 9 7 8 ) (5 9 , 8 0 6 , 3 8 6 ) 0 2, 3 9 9 , 6 2 4 , 3 3 8 0 0 0 2, 0 9 7 , 3 2 3 , 6 7 6 21 8 , 3 4 5 , 1 7 0 83 , 9 5 5 , 4 9 3 0 DN P D U DI V I S I O N N E T P L A N T D I S T R I B U T I O N R . M . P . 10 0 . 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 87 . 4 0 2 2 % 9. 0 9 9 1 % 3. 4 9 8 7 % 0. 0 0 0 0 % TO T A L N E T D I S T R I B U T I O N P L A N T 4, 3 6 9 , 3 5 4 , 9 4 0 13 8 , 0 6 9 , 1 3 6 1, 1 7 9 , 1 1 0 , 6 8 9 27 8 , 5 4 1 , 0 9 5 2, 0 9 7 , 3 2 3 , 6 7 6 21 8 , 3 4 5 , 1 7 0 45 7 , 9 6 5 , 1 7 4 0 DN P D & S N P D SY S T E M N E T P L A N T D I S T R I B U T I O N 10 0 . 0 0 0 0 % 3. 1 5 9 9 % 26 . 9 8 5 9 % 6. 3 7 4 9 % 48 . 0 0 0 8 % 4. 9 9 7 2 % 10 . 4 8 1 3 % 0. 0 0 0 0 % GE N E R A L : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C GE N E R A L P L A N T S 66 0 , 2 8 2 , 2 0 2 21 , 1 0 5 , 9 2 8 21 4 , 8 9 5 , 4 0 1 47 , 7 8 5 , 9 7 4 23 4 , 8 4 2 , 1 3 0 45 , 2 3 5 , 9 6 7 96 , 4 1 6 , 8 0 2 0 DG P 0 0 0 0 0 0 0 0 DG U 0 0 0 0 0 0 0 0 SE 3, 9 4 9 , 8 8 4 54 , 2 3 5 97 7 , 4 3 0 29 5 , 8 7 3 1, 7 0 4 , 7 8 0 25 7 , 6 0 9 65 8 , 6 2 5 1, 3 3 1 SG 31 5 , 8 1 6 , 5 4 3 4, 5 4 4 , 0 6 3 83 , 1 2 3 , 1 4 2 24 , 2 3 0 , 9 1 8 13 7 , 1 6 9 , 8 5 5 18 , 6 6 8 , 3 0 6 47 , 9 6 6 , 8 1 5 11 3 , 4 4 3 SO 32 5 , 8 2 1 , 1 2 0 6, 9 1 7 , 8 0 5 89 , 8 5 0 , 6 5 1 24 , 7 1 3 , 4 4 9 14 0 , 0 5 6 , 4 6 3 18 , 6 2 5 , 0 3 7 45 , 5 7 5 , 1 0 7 82 , 6 0 9 CN 17 , 7 1 6 , 9 3 6 42 2 , 2 7 0 5, 5 2 9 , 5 3 8 1, 2 2 2 , 4 2 2 8, 4 9 0 , 4 8 8 74 5 , 2 6 8 1, 3 0 6 , 9 4 9 0 DE U 0 0 0 0 0 0 0 0 SS G C T 0 0 0 0 0 0 0 0 SS G C H 0 0 0 0 0 0 0 0 Re m o v e C a p i t a l L e a s e (1 8 , 6 1 5 , 6 5 7 ) (1 9 1 , 4 5 8 ) (5 , 3 9 7 , 7 8 0 ) (9 6 8 , 8 0 5 ) (9 , 4 0 5 , 1 1 0 ) (7 4 4 , 6 2 3 ) (1 , 9 0 3 , 4 8 8 ) (4 , 3 9 4 ) 1, 3 0 4 , 9 7 1 , 0 2 8 32 , 8 5 2 , 8 4 4 38 8 , 9 7 8 , 3 8 3 97 , 2 7 9 , 8 3 1 51 2 , 8 5 8 , 6 0 6 82 , 7 8 7 , 5 6 5 19 0 , 0 2 0 , 8 1 0 19 2 , 9 8 9 LE S S A C C U M U L A T E D D E P R E C I A T I O N S (2 6 3 , 0 0 3 , 3 8 0 ) (7 , 9 8 8 , 7 3 3 ) (9 1 , 2 4 0 , 8 6 3 ) (2 4 , 9 8 7 , 0 4 3 ) (8 7 , 2 3 3 , 4 2 7 ) (1 7 , 5 8 8 , 0 2 5 ) (3 3 , 9 6 5 , 2 8 9 ) 0 DG P (8 7 6 , 0 7 4 ) (1 2 , 6 0 5 ) (2 3 0 , 5 8 3 ) (6 7 , 2 1 7 ) (3 8 0 , 5 0 9 ) (5 1 , 7 8 6 ) (1 3 3 , 0 6 0 ) (3 1 5 ) DG U (2 , 9 6 9 , 2 8 1 ) (4 2 , 7 2 3 ) (7 8 1 , 5 1 7 ) (2 2 7 , 8 1 7 ) (1 , 2 8 9 , 6 6 0 ) (1 7 5 , 5 1 8 ) (4 5 0 , 9 8 0 ) (1 , 0 6 7 ) SE (1 , 6 3 8 , 5 5 8 ) (2 2 , 4 9 9 ) (4 0 5 , 4 7 4 ) (1 2 2 , 7 3 9 ) (7 0 7 , 2 0 6 ) (1 0 6 , 8 6 6 ) (2 7 3 , 2 2 2 ) (5 5 2 ) SG (1 1 8 , 2 3 4 , 2 1 8 ) (1 , 7 0 1 , 1 8 9 ) (3 1 , 1 1 9 , 3 3 2 ) (9 , 0 7 1 , 4 8 1 ) (5 1 , 3 5 3 , 1 3 8 ) (6 , 9 8 8 , 9 7 1 ) (1 7 , 9 5 7 , 6 3 7 ) (4 2 , 4 7 1 ) SO (1 1 2 , 3 8 7 , 7 4 2 ) (2 , 3 8 6 , 2 0 7 ) (3 0 , 9 9 2 , 8 0 9 ) (8 , 5 2 4 , 5 8 2 ) (4 8 , 3 1 0 , 6 4 9 ) (6 , 4 2 4 , 4 6 3 ) (1 5 , 7 2 0 , 5 3 8 ) (2 8 , 4 9 5 ) CN (6 , 5 9 8 , 2 5 3 ) (1 5 7 , 2 6 5 ) (2 , 0 5 9 , 3 4 5 ) (4 5 5 , 2 6 2 ) (3 , 1 6 2 , 0 8 1 ) (2 7 7 , 5 5 7 ) (4 8 6 , 7 4 2 ) 0 SS G C T (1 1 5 , 6 9 6 ) (1 , 6 6 5 ) (3 0 , 4 5 1 ) (8 , 8 7 7 ) (5 0 , 2 5 1 ) (6 , 8 3 9 ) (1 7 , 5 7 2 ) (4 2 ) SS G C H (2 , 7 9 1 , 2 5 9 ) (4 0 , 1 6 1 ) (7 3 4 , 6 6 1 ) (2 1 4 , 1 5 8 ) (1 , 2 1 2 , 3 3 8 ) (1 6 4 , 9 9 5 ) (4 2 3 , 9 4 2 ) (1 , 0 0 3 ) (5 0 8 , 6 1 4 , 4 6 1 ) (1 2 , 3 5 3 , 0 4 7 ) (1 5 7 , 5 9 5 , 0 3 6 ) (4 3 , 6 7 9 , 1 7 5 ) (1 9 3 , 6 9 9 , 2 5 8 ) (3 1 , 7 8 5 , 0 2 0 ) (6 9 , 4 2 8 , 9 8 2 ) (7 3 , 9 4 3 ) TO T A L N E T G E N E R A L P L A N T 79 6 , 3 5 6 , 5 6 7 20 , 4 9 9 , 7 9 7 23 1 , 3 8 3 , 3 4 7 53 , 6 0 0 , 6 5 7 31 9 , 1 5 9 , 3 4 8 51 , 0 0 2 , 5 4 4 12 0 , 5 9 1 , 8 2 9 11 9 , 0 4 6 SN P G SY S T E M N E T G E N E R A L P L A N T 10 0 . 0 0 0 0 % 2. 5 7 4 2 % 29 . 0 5 5 2 % 6. 7 3 0 7 % 40 . 0 7 7 4 % 6. 4 0 4 5 % 15 . 1 4 2 9 % 0. 0 1 4 9 % ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P T I O N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . MI N I N G : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C GE N E R A L M I N I N G P L A N T SE 1, 8 5 4 , 8 2 8 25 , 4 6 8 45 8 , 9 9 2 13 8 , 9 3 9 80 0 , 5 4 9 12 0 , 9 7 1 30 9 , 2 8 4 62 5 LE S S A C C U M U L A T E D D E P R E C I A T I O N SE 0 0 0 0 0 0 0 0 1, 8 5 4 , 8 2 8 25 , 4 6 8 45 8 , 9 9 2 13 8 , 9 3 9 80 0 , 5 4 9 12 0 , 9 7 1 30 9 , 2 8 4 62 5 SN P M SY S T E M N E T P L A N T M I N I N G 10 0 . 0 0 0 0 % 1. 3 7 3 1 % 24 . 7 4 5 8 % 7. 4 9 0 7 % 43 . 1 6 0 3 % 6. 5 2 2 0 % 16 . 6 7 4 5 % 0. 0 3 3 7 % IN T A N G I B L E : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C IN T A N G I B L E P L A N T S (9 , 0 4 5 , 8 7 1 ) 48 1 , 1 6 7 4, 6 1 5 , 2 4 1 2, 0 3 6 , 3 6 3 (2 6 , 1 9 0 , 9 9 8 ) 4, 3 7 1 , 1 4 5 5, 6 4 1 , 2 1 1 0 DG P 0 0 0 0 0 0 0 0 DG U 0 0 0 0 0 0 0 0 SE 0 0 0 0 0 0 0 0 CN 18 4 , 1 4 3 , 8 5 2 4, 3 8 8 , 9 3 6 57 , 4 7 2 , 1 5 2 12 , 7 0 5 , 4 4 5 88 , 2 4 7 , 2 6 7 7, 7 4 6 , 0 6 4 13 , 5 8 3 , 9 8 7 0 SG 37 9 , 0 4 7 , 0 6 6 5, 4 5 3 , 8 4 3 99 , 7 6 5 , 4 6 2 29 , 0 8 2 , 2 5 8 16 4 , 6 3 3 , 0 2 0 22 , 4 0 5 , 9 4 0 57 , 5 7 0 , 3 8 7 13 6 , 1 5 6 SO 39 9 , 2 2 7 , 7 0 6 8, 4 7 6 , 3 6 7 11 0 , 0 9 3 , 7 5 1 30 , 2 8 1 , 3 2 0 17 1 , 6 1 0 , 7 9 1 22 , 8 2 1 , 2 0 6 55 , 8 4 3 , 0 5 1 10 1 , 2 2 1 SS G C T 0 0 0 0 0 0 0 0 SS G C H 0 0 0 0 0 0 0 0 95 3 , 3 7 2 , 7 5 4 18 , 8 0 0 , 3 1 4 27 1 , 9 4 6 , 6 0 6 74 , 1 0 5 , 3 8 7 39 8 , 3 0 0 , 0 8 0 57 , 3 4 4 , 3 5 5 13 2 , 6 3 8 , 6 3 6 23 7 , 3 7 7 LE S S A C C U M U L A T E D A M O R T I Z A T I O N S 30 , 7 5 5 , 5 4 9 (3 , 5 5 5 ) (1 1 1 , 7 1 6 ) (6 , 0 4 7 ) 32 , 0 2 8 , 2 1 7 (9 4 2 , 3 7 7 ) (2 0 8 , 9 7 4 ) 0 DG P 0 0 0 0 0 0 0 0 DG U (4 9 8 , 0 6 9 ) (7 , 1 6 6 ) (1 3 1 , 0 9 2 ) (3 8 , 2 1 4 ) (2 1 6 , 3 2 8 ) (2 9 , 4 4 1 ) (7 5 , 6 4 8 ) (1 7 9 ) SE 0 0 0 0 0 0 0 0 CN (1 4 2 , 5 6 9 , 2 5 1 ) (3 , 3 9 8 , 0 3 5 ) (4 4 , 4 9 6 , 5 2 6 ) (9 , 8 3 6 , 9 0 6 ) (6 8 , 3 2 3 , 4 6 9 ) (5 , 9 9 7 , 2 1 7 ) (1 0 , 5 1 7 , 0 9 8 ) 0 SG (2 0 9 , 6 2 6 , 0 0 0 ) (3 , 0 1 6 , 1 6 2 ) (5 5 , 1 7 3 , 7 1 5 ) (1 6 , 0 8 3 , 4 8 4 ) (9 1 , 0 4 7 , 6 9 4 ) (1 2 , 3 9 1 , 2 5 2 ) (3 1 , 8 3 8 , 3 9 4 ) (7 5 , 2 9 9 ) SO (2 9 6 , 5 3 7 , 5 3 8 ) (6 , 2 9 6 , 0 5 9 ) (8 1 , 7 7 5 , 2 1 1 ) (2 2 , 4 9 2 , 2 9 7 ) (1 2 7 , 4 6 8 , 7 1 2 ) (1 6 , 9 5 1 , 0 8 8 ) (4 1 , 4 7 8 , 9 8 7 ) (7 5 , 1 8 4 ) SS G C T 0 0 0 0 0 0 0 0 SS G C H (2 6 , 4 0 8 ) (3 8 0 ) (6 , 9 5 1 ) (2 , 0 2 6 ) (1 1 , 4 7 0 ) (1 , 5 6 1 ) (4 , 0 1 1 ) (9 ) (6 1 8 , 5 0 1 , 7 1 8 ) (1 2 , 7 2 1 , 3 5 7 ) (1 8 1 , 6 9 5 , 2 1 1 ) (4 8 , 4 5 8 , 9 7 5 ) (2 5 5 , 0 3 9 , 4 5 7 ) (3 6 , 3 1 2 , 9 3 6 ) (8 4 , 1 2 3 , 1 1 1 ) (1 5 0 , 6 7 2 ) TO T A L N E T I N T A N G I B L E P L A N T 33 4 , 8 7 1 , 0 3 6 6, 0 7 8 , 9 5 7 90 , 2 5 1 , 3 9 5 25 , 6 4 6 , 4 1 2 14 3 , 2 6 0 , 6 2 3 21 , 0 3 1 , 4 1 9 48 , 5 1 5 , 5 2 5 86 , 7 0 5 SN P I SY S T E M N E T I N T A N G I B L E P L A N T 10 0 . 0 0 0 0 % 1. 8 1 5 3 % 26 . 9 5 1 1 % 7. 6 5 8 6 % 42 . 7 8 0 8 % 6. 2 8 0 5 % 14 . 4 8 7 8 % 0. 0 2 5 9 % GR O S S P L A N T : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C OT H E R NU T I L PR O D U C T I O N P L A N T 12 , 3 7 0 , 8 7 6 , 8 2 5 17 7 , 9 9 4 , 8 1 2 3, 2 5 6 , 0 7 8 , 9 6 6 94 9 , 1 4 5 , 6 0 2 5, 3 7 3 , 0 5 9 , 5 6 1 73 1 , 2 5 3 , 3 6 7 1, 8 7 8 , 9 0 0 , 8 4 3 4, 4 4 3 , 6 7 4 0 0 TR A N S M I S S I O N P L A N T 6, 4 7 8 , 6 2 0 , 0 8 0 93 , 2 1 6 , 3 3 1 1, 7 0 5 , 1 7 7 , 4 8 5 49 7 , 0 6 9 , 9 4 2 2, 8 1 3 , 8 8 4 , 8 2 5 38 2 , 9 5 9 , 2 3 0 98 3 , 9 8 5 , 1 0 3 2, 3 2 7 , 1 6 3 0 0 DI S T R I B U T I O N P L A N T 7, 2 9 5 , 3 0 0 , 6 5 2 28 0 , 2 0 2 , 6 0 5 2, 2 1 0 , 5 1 4 , 7 1 8 53 6 , 7 7 2 , 0 3 5 3, 1 1 1 , 1 8 0 , 4 8 7 36 9 , 2 6 0 , 1 4 8 78 7 , 3 7 0 , 6 5 8 0 0 0 GE N E R A L P L A N T 1, 3 0 6 , 8 2 5 , 8 5 6 32 , 8 7 8 , 3 1 3 38 9 , 4 3 7 , 3 7 5 97 , 4 1 8 , 7 7 0 51 3 , 6 5 9 , 1 5 5 82 , 9 0 8 , 5 3 6 19 0 , 3 3 0 , 0 9 4 19 3 , 6 1 4 0 0 IN T A N G I B L E P L A N T 95 3 , 3 7 2 , 7 5 4 18 , 8 0 0 , 3 1 4 27 1 , 9 4 6 , 6 0 6 74 , 1 0 5 , 3 8 7 39 8 , 3 0 0 , 0 8 0 57 , 3 4 4 , 3 5 5 13 2 , 6 3 8 , 6 3 6 23 7 , 3 7 7 0 0 TO T A L G R O S S P L A N T 28 , 4 0 4 , 9 9 6 , 1 6 7 60 3 , 0 9 2 , 3 7 5 7, 8 3 3 , 1 5 5 , 1 5 0 2, 1 5 4 , 5 1 1 , 7 3 6 12 , 2 1 0 , 0 8 4 , 1 0 9 1, 6 2 3 , 7 2 5 , 6 3 6 3, 9 7 3 , 2 2 5 , 3 3 4 7, 2 0 1 , 8 2 7 0 0 GP S GR O S S P L A N T - S Y S T E M F A C T O R 10 0 . 0 0 0 0 % 2. 1 2 3 2 % 27 . 5 7 6 7 % 7. 5 8 5 0 % 42 . 9 8 5 7 % 5. 7 1 6 3 % 13 . 9 8 7 8 % 0. 0 2 5 4 % 0. 0 0 0 0 % 0. 0 0 0 0 % AC C U M U L A T E D D E P R E C I A T I O N A N D A M O R T I Z A T I O N PR O D U C T I O N P L A N T (4 , 1 7 6 , 5 4 5 , 7 1 0 ) (6 0 , 3 0 4 , 0 9 0 ) (1 , 1 0 3 , 1 2 4 , 0 4 8 ) (3 2 1 , 5 6 7 , 5 8 6 ) (1 , 8 1 1 , 6 0 0 , 8 4 4 ) (2 4 6 , 5 3 3 , 2 9 7 ) (6 3 6 , 1 1 9 , 2 7 0 ) (1 , 5 0 5 , 5 0 3 ) 4, 2 0 8 , 9 2 9 0 TR A N S M I S S I O N P L A N T (1 , 8 6 3 , 1 5 2 , 9 9 8 ) (2 6 , 8 0 7 , 6 0 5 ) (4 9 0 , 3 8 3 , 2 1 5 ) (1 4 2 , 9 4 9 , 7 8 6 ) (8 0 9 , 2 3 0 , 6 5 1 ) (1 1 0 , 1 3 3 , 2 7 4 ) (2 8 2 , 9 7 9 , 2 1 0 ) (6 6 9 , 2 5 7 ) 0 0 DI S T R I B U T I O N P L A N T (2 , 9 2 5 , 9 4 5 , 7 1 3 ) (1 4 2 , 1 3 3 , 4 6 9 ) (1 , 0 3 1 , 4 0 4 , 0 2 9 ) (2 5 8 , 2 3 0 , 9 4 0 ) (1 , 0 1 3 , 8 5 6 , 8 1 2 ) (1 5 0 , 9 1 4 , 9 7 8 ) (3 2 9 , 4 0 5 , 4 8 5 ) 0 0 0 GE N E R A L P L A N T (5 0 8 , 6 1 4 , 4 6 1 ) (1 2 , 3 5 3 , 0 4 7 ) (1 5 7 , 5 9 5 , 0 3 6 ) (4 3 , 6 7 9 , 1 7 5 ) (1 9 3 , 6 9 9 , 2 5 8 ) (3 1 , 7 8 5 , 0 2 0 ) (6 9 , 4 2 8 , 9 8 2 ) (7 3 , 9 4 3 ) 0 0 IN T A N G I B L E P L A N T (6 1 8 , 5 0 1 , 7 1 8 ) (1 2 , 7 2 1 , 3 5 7 ) (1 8 1 , 6 9 5 , 2 1 1 ) (4 8 , 4 5 8 , 9 7 5 ) (2 5 5 , 0 3 9 , 4 5 7 ) (3 6 , 3 1 2 , 9 3 6 ) (8 4 , 1 2 3 , 1 1 1 ) (1 5 0 , 6 7 2 ) 0 0 (1 0 , 0 9 2 , 7 6 0 , 5 9 9 ) (2 5 4 , 3 1 9 , 5 6 8 ) (2 , 9 6 4 , 2 0 1 , 5 3 9 ) (8 1 4 , 8 8 6 , 4 6 1 ) (4 , 0 8 3 , 4 2 7 , 0 2 3 ) (5 7 5 , 6 7 9 , 5 0 5 ) (1 , 4 0 2 , 0 5 6 , 0 5 8 ) (2 , 3 9 9 , 3 7 4 ) 4, 2 0 8 , 9 2 9 0 ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P TI O N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . NE T P L A N T 18 , 3 1 2 , 2 3 5 , 5 6 8 34 8 , 7 7 2 , 8 0 7 4, 8 6 8 , 9 5 3 , 6 1 1 1, 33 9 , 6 2 5 , 2 7 5 8, 1 2 6 , 6 5 7 , 0 8 6 1, 0 4 8 , 0 4 6 , 1 3 1 2, 5 7 1 , 1 6 9 , 2 7 6 4, 8 0 2 , 4 5 3 4, 2 0 8 , 9 2 9 0 SN P SY S T E M N E T P L A N T F A C T O R ( S N P ) 10 0 . 0 0 0 0 % 1. 9 0 4 6 % 26 . 5 8 8 5 % 7. 3 1 5 5 % 44 . 3 7 8 3 % 5. 7 2 3 2 % 14 . 0 4 0 7 % 0. 0 2 6 2 % 0. 0 2 3 0 % 0. 0 0 0 0 % NO N - U T I L I T Y R E L A T E D I N T E R E S T P E R C E N T A G E 0. 0 0 0 0 % IN T IN T E R E S T F A C T O R S N P - N O N - U T I L I T Y 10 0 . 0 0 0 0 % 1. 9 0 4 6 % 26 . 5 8 8 5 % 7. 3 1 5 5 % 44 . 3 7 8 3 % 5. 7 2 3 2 % 14 . 0 4 0 7 % 0. 0 2 6 2 % 0. 0 2 3 0 % 0. 0 0 0 0 % TO T A L G R O S S P L A N T ( L E S S S O F A C T O R ) 27 , 6 8 1 , 3 4 2 , 3 9 5 58 7 , 7 2 7 , 8 2 2 7, 6 3 3 , 5 9 5 , 4 5 8 2, 0 9 9 , 6 2 2 , 7 8 2 11 , 8 9 9 , 0 1 6 , 5 2 9 1, 5 8 2 , 3 5 9 , 1 3 9 3, 8 7 2 , 0 0 2 , 3 1 4 7, 0 1 8 , 3 5 2 SO SY S T E M O V E R H E A D F A C T O R ( S O ) 10 0 . 0 0 0 0 % 2. 1 2 3 2 % 27 . 5 7 6 7 % 7. 5 8 5 0 % 42 . 9 8 5 7 % 5. 7 1 6 3 % 13 . 9 8 7 8 % 0. 0 2 5 4 % IB T IN C O M E B E F O R E T A X E S TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y IN C O M E B E F O R E S T A T E T A X E S 1, 0 3 9 , 3 5 9 , 1 1 3 27 , 2 5 4 , 3 5 6 29 2 , 6 1 3 , 5 9 9 61 , 3 3 0 , 4 2 4 42 7 , 1 4 4 , 4 3 5 63 , 7 2 6 , 7 1 9 14 4 , 4 3 4 , 4 0 9 13 , 2 4 7 , 6 7 4 16 , 4 1 1 , 5 4 9 (6 , 8 0 4 , 0 5 3 ) In t e r e s t S y n c h r o n i z a t i o n 33 , 0 5 8 , 1 7 2 94 8 , 9 6 9 6, 7 2 3 , 7 6 8 2, 3 9 9 , 3 1 8 13 , 2 9 3 , 4 3 9 2, 0 4 4 , 6 4 4 5, 7 8 8 , 1 5 2 13 3 , 0 4 5 78 3 , 9 2 5 94 2 , 9 1 0 1, 0 7 2 , 4 1 7 , 2 8 5 28 , 2 0 3 , 3 2 6 29 9 , 3 3 7 , 3 6 6 63 , 7 2 9 , 7 4 2 44 0 , 4 3 7 , 8 7 5 65 , 7 7 1 , 3 6 3 15 0 , 2 2 2 , 5 6 2 13 , 3 8 0 , 7 1 9 17 , 1 9 5 , 4 7 5 (5 , 8 6 1 , 1 4 2 ) IN C O M E B E F O R E T A X E S ( F A C T O R ) 10 0 . 0 0 0 0 % 2. 6 2 9 9 % 27 . 9 1 2 4 % 5. 9 4 2 6 % 41 . 0 6 9 6 % 6. 1 3 3 0 % 14 . 0 0 7 8 % 1. 2 4 7 7 % 1. 6 0 3 4 % -0 . 5 4 6 5 % Se e C a l c u l a t i o n o f E X C T A X DI T E X P : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y Pa c i f i c P o w e r Pr o d u c t i o n S Tr a n s m i s s i o n S Di s t r i b u t i o n S Ge n e r a l S Mi n i n g P l a n t S No n - U t i l i t y NU T I L T o t a l P a c i f i c P o w e r (2 , 2 3 7 , 3 7 2 ) (3 1 0 , 6 2 0 ) (3 , 3 3 6 , 3 2 3 ) (6 8 6 , 9 0 3 ) (1 1 2 , 5 7 5 ) 47 (1 , 1 7 8 , 2 6 8 ) 19 0 3, 3 8 7 , 2 5 1 Ro c k y M o u n t a i n P o w e r Pr o d u c t i o n S Tr a n s m i s s i o n S Di s t r i b u t i o n S Ge n e r a l S Mi n i n g P l a n t S No n - U t i l i t y NU T I L T o t a l R o c k y M o u n t a i n P o w e r (1 2 , 4 2 1 , 3 8 0 ) (4 9 2 ) 28 1 (1 , 4 8 6 ) (1 0 , 1 8 6 , 9 5 4 ) (1 , 5 9 0 , 9 2 8 ) (5 9 3 , 2 8 4 ) (4 8 , 5 1 7 ) 0 0 PC ( P o s t M e r g e r ) Pr o d u c t i o n S H y d r o - P S H y d r o - U S Tr a n s m i s s i o n S Di s t r i b u t i o n S Ge n e r a l S Mi n i n g P l a n t S In t a n g i b l e s S No n - U t i l i t y NU T I L T o t a l P C ( P o s t M e r g e r ) 78 7 , 4 0 9 , 0 5 6 15 , 1 0 3 , 0 6 4 21 5 , 0 5 4 , 4 5 2 25 , 4 9 3 , 7 2 0 33 3 , 0 7 6 , 9 4 1 39 , 7 2 9 , 9 7 7 11 5 , 8 9 7 , 7 9 3 2, 5 4 0 , 4 1 0 40 , 5 1 2 , 6 9 9 ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P T I O N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . To t a l D e f e r r e d T a x e s 77 2 , 7 5 0 , 3 0 4 14 , 7 9 1 , 9 5 2 21 1 , 7 1 8 , 4 1 0 24 , 80 5 , 3 3 1 32 2 , 7 7 7 , 4 1 2 38 , 1 3 9 , 0 9 6 11 4 , 1 2 6 , 2 4 1 2, 4 9 1 , 9 1 2 0 43 , 8 9 9 , 9 5 0 Pe r c e n t a g e o f T o t a l ( D I T E X P ) 10 0 . 0 0 0 0 % 1. 9 1 4 2 % 27 . 3 9 8 0 % 3. 2 1 0 0 % 41 . 7 6 9 9 % 4. 9 3 5 5 % 14 . 7 6 8 8 % 0. 3 2 2 5 % 0. 0 0 0 0 % 5. 6 8 1 0 % DI T B A L : TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y Pa c i f i c P o w e r Pr o d u c t i o n S 13 , 4 5 7 , 0 9 4 75 7 , 6 5 4 8, 9 0 7 , 7 9 5 2, 9 9 5 , 3 0 3 (2 , 1 5 0 , 0 4 6 ) (1 3 5 , 3 4 6 ) 3, 0 8 3 , 9 7 9 (2 , 2 4 5 ) 0 0 Tr a n s m i s s i o n S 9, 5 2 2 , 5 2 2 37 0 , 0 7 7 5, 2 3 4 , 2 6 9 1, 4 3 9 , 2 1 6 36 6 , 8 3 0 (7 , 7 7 3 ) 2, 1 1 9 , 9 4 7 (4 4 ) 0 0 Di s t r i b u t i o n S 4, 7 3 5 , 3 6 5 1, 0 8 6 , 7 9 2 2, 5 9 0 , 7 9 8 1, 7 2 9 , 0 7 6 (1 , 3 0 4 , 6 7 9 ) 72 0 63 2 , 6 5 8 0 0 0 Ge n e r a l S (6 3 0 , 1 5 7 ) (3 , 8 0 5 ) (2 5 1 , 1 3 6 ) (1 4 , 3 8 6 ) (2 3 8 , 3 2 1 ) (1 0 , 7 9 6 ) (1 1 1 , 5 3 1 ) (1 8 2 ) 0 0 Mi n i n g P l a n t S 4, 3 6 6 67 1, 0 9 3 33 3 1, 8 5 2 27 1 74 2 8 0 0 No n - U t i l i t y P l a n t NU T I L (1 , 3 7 2 , 2 7 3 ) 0 0 0 0 0 0 0 (1 , 3 7 2 , 2 7 3 ) T o t a l P a c i f i c P o w e r 25 , 7 1 6 , 9 1 7 2, 2 1 0 , 7 8 5 16 , 4 8 2 , 8 1 9 6, 1 4 9 , 5 4 2 (3 , 3 2 4 , 3 6 4 ) (1 5 2 , 9 2 4 ) 5, 7 2 5 , 7 9 5 (2 , 4 6 3 ) 0 (1 , 3 7 2 , 2 7 3 ) Ro c k y M o u n t a i n P o w e r Pr o d u c t i o n S 29 , 3 5 0 , 0 2 4 13 , 8 1 5 (1 , 0 0 0 , 6 3 4 ) 76 , 5 8 1 24 , 7 6 3 , 6 1 3 4, 3 2 0 , 1 6 9 96 3 , 9 6 8 21 2 , 5 1 2 0 0 Tr a n s m i s s i o n S 22 , 2 8 9 , 0 8 3 1, 5 8 0 47 8, 8 5 9 18 , 8 8 2 , 5 9 1 2, 4 7 3 , 2 1 9 81 1 , 0 2 1 11 1 , 7 6 6 0 0 Di s t r i b u t i o n S 18 , 1 2 1 , 8 1 9 17 3 , 0 5 3 1, 1 4 6 , 8 2 2 34 2 , 1 4 6 13 , 4 4 5 , 6 4 3 1, 9 1 9 , 2 2 0 1, 0 9 4 , 9 3 5 0 0 0 Ge n e r a l S (8 7 9 , 7 8 6 ) (1 2 , 6 9 4 ) (2 5 6 , 5 7 1 ) (4 6 , 6 2 7 ) (3 2 8 , 0 8 8 ) (9 0 , 0 4 1 ) (1 4 4 , 8 7 1 ) (8 9 4 ) 0 0 Mi n i n g P l a n t S 9, 9 7 8 15 2 2, 4 9 7 76 2 4, 2 3 3 62 0 1, 6 9 5 19 0 0 No n - U t i l i t y P l a n t NU T I L 0 T o t a l R o c k y M o u n t a i n P o w e r 68 , 8 9 1 , 1 1 8 17 5 , 9 0 6 (1 0 7 , 8 3 9 ) 38 1 , 7 2 1 56 , 7 6 7 , 9 9 2 8, 6 2 3 , 1 8 7 2, 7 2 6 , 7 4 8 32 3 , 4 0 3 0 0 Pa c i f i c o r p Pr o d u c t i o n S 0 0 0 0 0 0 0 0 0 0 H y d r o - P S 0 0 0 0 0 0 0 0 0 0 H y d r o - U S 0 0 0 0 0 0 0 0 0 0 Tr a n s m i s s i o n S 0 0 0 0 0 0 0 0 0 0 Di s t r i b u t i o n S 0 0 0 0 0 0 0 0 0 0 Ge n e r a l S 0 0 0 0 0 0 0 0 0 0 Mi n i n g P l a n t S 0 0 0 0 0 0 0 0 0 0 In t a n g i b l e s S 0 0 0 0 0 0 0 0 0 0 No n - U t i l i t y P l a n t NU T I L 0 0 0 0 0 0 0 0 0 0 T o t a l P C ( P o s t M e r g e r ) 2, 7 6 2 , 2 8 2 , 8 9 4 61 , 0 8 0 , 8 3 1 70 3 , 1 5 4 , 2 5 8 17 4 , 9 2 3 , 3 4 1 1, 2 0 5 , 4 1 7 , 8 3 6 15 7 , 2 5 9 , 0 2 7 40 7 , 3 3 4 , 1 6 3 6, 7 5 7 , 2 5 7 0 46 , 3 5 6 , 1 8 1 To t a l D e f e r r e d T a x e s 2, 8 5 6 , 8 9 0 , 9 2 9 63 , 4 6 7 , 5 2 2 71 9 , 5 2 9 , 2 3 8 18 1 , 4 5 4 , 6 0 4 1, 2 5 8 , 8 6 1 , 4 6 4 16 5 , 7 2 9 , 2 9 0 41 5 , 7 8 6 , 7 0 6 7, 0 7 8 , 1 9 7 0 44 , 9 8 3 , 9 0 8 Pe r c e n t a g e o f T o t a l ( D I T B A L ) 10 0 . 0 0 0 0 % 2. 2 2 1 6 % 25 . 1 8 5 7 % 6. 3 5 1 5 % 44 . 0 6 4 0 % 5. 8 0 1 0 % 14 . 5 5 3 8 % 0. 2 4 7 8 % 0. 0 0 0 0 % 1. 5 7 4 6 % ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P T I O N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . OP R V - W Y Pa c i f i c D i v i s i o n Ut a h D i v i s i o n Co m bi ne d T o t a l To t a l S a l e s t o U l t i m a t e C u s t o m e r s 0 0 0 Le s s : U n c o l l e c t i b l e s ( n e t ) 0 0 0 To t a l I n t e r s t a t e R e v e n u e s 0 0 0 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % OP R V - I D Pa c i f i c D i v i s i o n Ut a h D i v i s i o n Co m b i n e d T o t a l To t a l S a l e s t o U l t i m a t e C u s t o m e r s 0 0 0 Le s s : I n t e r s t a t e S a l e s f o r R e s a l e M o n t a n a P o w e r 0 0 0 P o r t l a n d G e n e r a l E l e c t r i c 0 0 0 P u g e t S o u n d P o w e r & L i g h t 0 0 0 W a s h i n g t o n W a t e r P o w e r C o . 0 0 0 Le s s : U n c o l l e c t i b l e s ( n e t ) 0 0 0 To t a l I n t e r s t a t e R e v e n u e s 0 0 0 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % BA D D E B T Ac c o u n t 9 0 4 B a l a n c e 13 , 0 6 8 , 2 5 1 71 6 , 5 1 5 4, 9 4 3 , 0 5 7 1, 3 2 6 , 5 3 6 4, 3 4 2 , 1 4 1 65 7 , 6 9 9 1, 0 8 2 , 3 0 2 0 0 0 Ba d D e b t s E x p e n s e A l l o c a t i o n F a c t o r - B A D D E B T 10 0 . 0 0 0 0 % 5. 4 8 2 9 % 37 . 8 2 4 9 % 10 . 1 5 0 8 % 33 . 2 2 6 6 % 5. 0 3 2 8 % 8. 2 8 1 9 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % Cu s t o m e r F a c t o r s TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y To t a l E l e c t r i c C u s t o m e r s 2, 0 0 0 , 4 3 8 47 , 6 7 9 62 4 , 3 4 6 13 8 , 0 2 5 95 8 , 6 7 0 84 , 1 4 9 14 7 , 5 6 9 0 0 0 CN Cu s t o m e r S y s t e m f a c t o r - C N 2. 3 8 3 4 % 31 . 2 1 0 5 % 6. 8 9 9 7 % 47 . 9 2 3 0 % 4. 2 0 6 5 % 7. 3 7 6 8 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % Pa c i f i c P o w e r C u s t o m e r s 94 1 , 2 6 0 47 , 6 7 9 62 4 , 3 4 6 13 8 , 0 2 5 0 0 13 1 , 2 1 0 0 0 0 CN P Cu s t o m e r S e r v i c e P a c i f i c P o w e r f a c t o r - C N P 5. 0 7 % 66 . 3 3 % 14 . 6 6 % 0. 0 0 % 0. 0 0 % 13 . 9 4 % 0. 0 0 % 0. 0 0 % 0. 0 0 % Ro c k y M o u n t a i n P o w e r C u s t o m e r s 1, 0 5 9 , 1 7 8 0 0 0 95 8 , 6 7 0 84 , 1 4 9 16 , 3 5 9 0 0 0 CN U Cu s t o m e r S e r v i c e R . M . P . f a c t o r - C N U 0. 0 0 % 0. 0 0 % 0. 0 0 % 90 . 5 1 % 7. 9 4 % 1. 5 4 % 0. 0 0 % 0. 0 0 % 0. 0 0 % ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P T I O N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . CI A C TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y TO T A L N E T D I S T R I B U T I O N P L A N T 4, 3 6 9 , 3 5 4 , 9 4 0 13 8 , 0 6 9 , 1 3 6 1, 1 7 9 , 1 1 0 , 6 8 9 27 8 , 5 4 1 , 0 9 5 2, 0 9 7 , 3 2 3 , 6 7 6 21 8 , 3 4 5 , 1 7 0 45 7 , 9 6 5 , 1 7 4 0 0 0 CI A C F A C T O R : S a m e a s ( S N P D F a c t o r ) 10 0 % 3. 1 6 % 26 . 9 9 % 6. 3 7 % 48 . 0 0 % 5. 0 0 % 10 . 4 8 % 0. 0 0 % 0. 0 0 % 0. 0 0 % ID S I T To t a l C o m p a n y Id a h o - P P L Id a h o - U P L Id a h o T o t a l Pa y r o l l 0 0 0 0 Id a h o S t a t e I n c o m e T a x A l l o c a t i o n 0. 0 0 % 0. 0 0 % 0. 0 0 % Pr o p e r t y 0 0 0 0 0. 0 0 % 0. 0 0 % 0. 0 0 % Sa l e s 0 0 0 0 0. 0 0 % 0. 0 0 % 0. 0 0 % Av e r a g e 0. 0 0 % 0. 0 0 % Id a h o - P P L F a c t o r 0. 0 0 % 0. 0 0 % Id a h o - U P L F a c t o r 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % EX C T A X Ex c i s e T a x ( S u p e r f u n d ) TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y To t a l T a x a b l e I n c o m e 99 2 , 1 7 2 , 2 0 9 26 , 0 1 7 , 0 0 9 27 9 , 3 2 8 , 9 4 1 58 , 5 4 6 , 0 2 2 40 7 , 7 5 2 , 0 7 8 60 , 8 3 3 , 5 2 6 13 7 , 8 7 7 , 0 8 7 12 , 6 4 6 , 2 3 0 15 , 6 6 6 , 4 6 5 (6 , 4 9 5 , 1 4 9 ) Le s s O t h e r E l e c t r i c I t e m s : 41 9 OT H 0 0 0 0 0 0 0 0 0 0 43 2 OT H 0 0 0 0 0 0 0 0 0 0 40 9 1 0 OT H 0 0 0 0 0 0 0 0 0 0 SC H M D T OT H 0 0 0 0 0 0 0 0 0 0 SC H M D T ( S t e a m ) OT H To t a l T a x a b l e I n c o m e E x c l u d i n g O t h e r 99 2 , 1 7 2 , 2 0 9 26 , 0 1 7 , 0 0 9 27 9 , 3 2 8 , 9 4 1 58 , 5 4 6 , 0 2 2 40 7 , 7 5 2 , 0 7 8 60 , 8 3 3 , 5 2 6 13 7 , 8 7 7 , 0 8 7 12 , 6 4 6 , 2 3 0 15 , 6 6 6 , 4 6 5 (6 , 4 9 5 , 1 4 9 ) Ex c i s e T a x ( S u p e r f u n d ) F a c t o r - E X C T A X 10 0 . 0 0 0 0 % 2. 6 2 2 2 % 28 . 1 5 3 3 % 5. 9 0 0 8 % 41 . 0 9 6 9 % 6. 1 3 1 3 % 13 . 8 9 6 5 % 1. 2 7 4 6 % 1. 5 7 9 0 % -0 . 6 5 4 6 % Tr o j a n A l l o c a t o r s TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y Pr e m e r g e r De c 1 9 9 1 P l a n t 16 , 9 1 8 , 9 7 6 De c 1 9 9 2 P l a n t 17 , 0 9 4 , 2 0 2 Av e r a g e SG 17 , 0 0 6 , 5 8 9 24 4 , 6 9 6 4, 4 7 6 , 1 4 7 1, 3 0 4 , 8 2 5 7, 3 8 6 , 5 3 9 1, 0 0 5 , 2 8 0 2, 5 8 2 , 9 9 3 6, 1 0 9 0 0 De c 1 9 9 1 R e s e r v e (7 , 8 5 1 , 4 3 2 ) De c 1 9 9 2 R e s e r v e -8 4 3 4 0 3 0 Av e r a g e SG (8 , 1 4 2 , 7 3 1 ) (1 1 7 , 1 6 0 ) (2 , 1 4 3 , 1 7 3 ) (6 2 4 , 7 4 8 ) (3 , 5 3 6 , 6 6 5 ) (4 8 1 , 3 2 7 ) (1 , 2 3 6 , 7 3 3 ) (2 , 9 2 5 ) 0 0 Po s t m e r g e r De c 1 9 9 1 P l a n t 4, 2 8 4 , 9 6 0 De c 1 9 9 2 P l a n t 3, 4 8 5 , 6 1 3 Av e r a g e SG 3, 8 8 5 , 2 8 7 55 , 9 0 3 1, 0 2 2 , 6 1 0 29 8 , 0 9 7 1, 6 8 7 , 5 1 2 22 9 , 6 6 4 59 0 , 1 0 5 1, 3 9 6 0 0 De c 1 9 9 1 R e s e r v e (1 2 9 , 3 9 4 ) De c 1 9 9 2 R e s e r v e (2 4 0 , 6 0 9 ) Av e r a g e SG (1 8 5 , 0 0 2 ) (2 , 6 6 2 ) (4 8 , 6 9 3 ) (1 4 , 1 9 4 ) (8 0 , 3 5 3 ) (1 0 , 9 3 6 ) (2 8 , 0 9 8 ) (6 6 ) 0 0 Ne t P l a n t 12 , 5 6 4 , 1 4 3 18 0 , 7 7 7 3, 3 0 6 , 8 9 2 96 3 , 9 8 0 5, 4 5 7 , 0 3 4 74 2 , 6 8 2 1, 9 0 8 , 2 6 6 4, 5 1 3 0 0 ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P T I O N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . Di v i s i o n N e t P l a n t N u c l e a r P a c i f i c P o w e r DN P P N P 10 0 . 0 0 0 0 % 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 67 2 5 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 15 . 1 8 8 2 % 0. 0 3 5 9 % 0. 0 0 0 0 % 0. 0 0 0 0 % Di v i s i o n N e t P l a n t N u c l e a r R o c k y M o u n t a i n P o w e r DN P P N P 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % Sy s t e m N e t N u c l e a r P l a n t SN N P 10 0 . 0 0 0 0 % 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 6 7 2 5 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 15 . 1 8 8 2 % 0. 0 3 5 9 % 0. 0 0 0 0 % 0. 0 0 0 0 % Ac c o u n t 1 8 2 . 2 2 TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y Pr e - m e r g e r ( 1 0 1 ) SG 17 , 0 9 4 , 2 0 2 24 5 , 9 5 7 4, 4 9 9 , 2 0 6 1, 3 1 1 , 5 4 7 7, 4 2 4 , 5 9 3 1, 0 1 0 , 4 5 9 2, 5 9 6 , 3 0 0 6, 1 4 0 0 0 (1 0 8 ) SG (8 , 4 3 4 , 0 3 0 ) (1 2 1 , 3 5 1 ) (2 , 2 1 9 , 8 4 3 ) (6 4 7 , 0 9 8 ) (3 , 6 6 3 , 1 8 6 ) (4 9 8 , 5 4 6 ) (1 , 2 8 0 , 9 7 6 ) (3 , 0 3 0 ) 0 0 Po s t - m e r g e r ( 1 0 1 ) SG 3, 4 8 5 , 6 1 3 50 , 1 5 2 91 7 , 4 1 6 26 7 , 4 3 2 1, 5 1 3 , 9 2 0 20 6 , 0 3 9 52 9 , 4 0 2 1, 2 5 2 0 0 (1 0 8 ) SG (2 4 0 , 6 0 9 ) (3 , 4 6 2 ) (6 3 , 3 2 8 ) (1 8 , 4 6 1 ) (1 0 4 , 5 0 5 ) (1 4 , 2 2 3 ) (3 6 , 5 4 4 ) (8 6 ) 0 0 (1 0 7 ) SG 1, 7 7 8 , 5 4 9 25 , 5 9 0 46 8 , 1 1 5 13 6 , 4 5 9 77 2 , 4 8 4 10 5 , 1 3 2 27 0 , 1 2 9 63 9 0 0 (1 2 0 ) SE 1, 9 7 5 , 7 5 9 27 , 1 2 9 48 8 , 9 1 7 14 7 , 9 9 8 85 2 , 7 4 3 12 8 , 8 5 8 32 9 , 4 4 9 66 6 0 0 (2 2 8 ) SG 7, 2 2 0 , 8 4 9 10 3 , 8 9 6 1, 9 0 0 , 5 3 3 55 4 , 0 1 7 3, 1 3 6 , 2 6 0 42 6 , 8 3 3 1, 0 9 6 , 7 1 6 2, 5 9 4 2, 5 9 4 0 (2 2 8 ) SG 1, 4 7 2 , 3 7 6 21 , 1 8 5 38 7 , 5 3 0 11 2 , 9 6 8 63 9 , 5 0 3 87 , 0 3 4 22 3 , 6 2 7 52 9 0 0 (2 2 8 ) SN N P 3, 5 3 1 , 0 0 0 50 , 8 0 5 92 9 , 3 6 2 27 0 , 9 1 5 1, 5 3 3 , 6 3 3 20 8 , 7 2 2 53 6 , 2 9 5 1, 2 6 8 0 0 (2 2 8 ) SE 1, 7 4 3 , 0 2 5 23 , 9 3 3 43 1 , 3 2 5 13 0 , 5 6 4 75 2 , 2 9 4 11 3 , 6 7 9 29 0 , 6 4 1 58 7 0 0 To t a l A c c t 1 8 2 . 2 2 29 , 6 2 6 , 7 3 4 42 3 , 8 3 3 7, 7 3 9 , 2 3 4 2, 2 6 6 , 3 4 0 12 , 8 5 7 , 7 4 0 1, 7 7 3 , 9 8 8 4, 5 5 5 , 0 3 9 10 , 5 5 9 2, 5 9 4 0 Re v i s e d S t u d y ( 2 2 8 ) SN N P 11 2 , 6 8 0 1, 6 2 1 29 , 6 5 7 8, 6 4 5 48 , 9 4 1 6, 6 6 1 17 , 1 1 4 40 0 0 (2 2 8 ) SE 94 1 , 9 5 0 12 , 9 3 4 23 3 , 0 9 3 70 , 5 5 8 40 6 , 5 4 8 61 , 4 3 4 15 7 , 0 6 6 31 7 0 0 De c e m b e r 1 9 9 3 A d j . 1, 0 5 4 , 6 3 0 14 , 5 5 5 26 2 , 7 5 1 79 , 2 0 4 45 5 , 4 8 9 68 , 0 9 4 17 4 , 1 8 0 35 8 0 0 Ad j u s t e d A c c t 1 8 2 . 2 2 30 , 6 8 1 , 3 6 4 43 8 , 3 8 9 8, 0 0 1 , 9 8 5 2, 3 4 5 , 5 4 4 13 , 3 1 3 , 2 2 9 1, 8 4 2 , 0 8 2 4, 7 2 9 , 2 1 9 10 , 9 1 7 2, 5 9 4 0 TR O J P 10 0 . 0 0 0 0 % 1. 4 2 8 8 % 26 . 0 8 0 9 % 7. 6 4 4 8 % 43 . 3 9 1 9 % 6. 0 0 3 9 % 15 . 4 1 4 0 % 0. 0 3 5 6 % 0. 0 0 8 5 % 0. 0 0 0 0 % Tr o j a n P l a n t A l l o c a t o r Ac c o u n t 2 2 8 . 4 2 TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y Pl a n t - P r e m e r g e r SG 7, 2 2 0 , 8 4 9 10 3 , 8 9 6 1, 9 0 0 , 5 3 3 55 4 , 0 1 7 3, 1 3 6 , 2 6 0 42 6 , 8 3 3 1, 0 9 6 , 7 1 6 2, 5 9 4 2, 5 9 4 0 - P o s t m e r g e r SG 1, 4 7 2 , 3 7 6 21 , 1 8 5 38 7 , 5 3 0 11 2 , 9 6 8 63 9 , 5 0 3 87 , 0 3 4 22 3 , 6 2 7 52 9 0 0 St o r a g e F a c i l i t y SE 1, 7 4 3 , 0 2 5 23 , 9 3 3 43 1 , 3 2 5 13 0 , 5 6 4 75 2 , 2 9 4 11 3 , 6 7 9 29 0 , 6 4 1 58 7 0 0 Tr a n s i t i o n C o s t s SN N P 3, 5 3 1 , 0 0 0 50 , 8 0 5 92 9 , 3 6 2 27 0 , 9 1 5 1, 5 3 3 , 6 3 3 20 8 , 7 2 2 53 6 , 2 9 5 1, 2 6 8 0 0 To t a l A c c t 2 2 8 . 4 2 13 , 9 6 7 , 2 5 0 19 9 , 8 1 9 3, 6 4 8 , 7 5 0 1, 0 6 8 , 4 6 4 6, 0 6 1 , 6 9 0 83 6 , 2 6 8 2, 1 4 7 , 2 8 0 4, 9 7 8 2, 5 9 4 0 Tr a n s i t i o n C o s t s SN N P 11 2 , 6 8 0 1, 6 2 1 29 , 6 5 7 8, 6 4 5 48 , 9 4 1 6, 6 6 1 17 , 1 1 4 40 0 0 St o r a g e F a c i l i t y SE 94 1 , 9 5 0 12 , 9 3 4 23 3 , 0 9 3 70 , 5 5 8 40 6 , 5 4 8 61 , 4 3 4 15 7 , 0 6 6 31 7 0 0 De c e m b e r 1 9 9 3 A d j . 1, 0 5 4 , 6 3 0 14 , 5 5 5 26 2 , 7 5 1 79 , 2 0 4 45 5 , 4 8 9 68 , 0 9 4 17 4 , 1 8 0 35 8 0 0 Ad j u s t e d A c c t 2 2 8 . 4 2 15 , 0 2 1 , 8 8 0 21 4 , 3 7 4 3, 9 1 1 , 5 0 1 1, 1 4 7 , 6 6 7 6, 5 1 7 , 1 7 9 90 4 , 3 6 2 2, 3 2 1 , 4 6 0 5, 3 3 6 2, 5 9 4 0 TR O J D 10 0 . 0 0 0 0 % 1. 4 2 7 1 % 26 . 0 3 8 7 % 7. 6 4 0 0 % 43 . 3 8 4 6 % 6. 0 2 0 3 % 15 . 4 5 3 9 % 0. 0 3 5 5 % 0. 0 1 7 3 % 0. 0 0 0 0 % Tr o j a n D e c o m m i s s i o n i n g A l l o c a t o r SC H M A TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y Am o r t i z a t i o n E x p e n s e : Am o r t i z a t i o n o f L i m i t e d T e r m P l a n t Ac c t 4 0 4 50 , 0 4 1 , 7 4 2 91 2 , 0 3 0 13 , 7 5 3 , 2 6 8 3, 7 1 9 , 5 4 6 18 , 1 4 5 , 5 7 2 2, 6 8 8 , 6 9 6 6, 5 4 7 , 3 0 5 12 , 3 2 1 4, 2 6 3 , 0 0 5 0 Am o r t i z a t i o n o f O t h e r E l e c t r i c P l a n t Ac c t 4 0 5 0 0 0 0 0 0 0 0 0 0 Am o r t i z a t i o n o f P l a n t A c q u i s i t i o n s Ac c t 4 0 6 5, 0 8 3 , 1 9 5 68 , 7 9 9 1, 2 5 8 , 5 1 0 36 6 , 8 6 4 2, 3 7 8 , 4 2 9 28 2 , 6 4 4 72 6 , 2 3 2 1, 7 1 8 0 0 Am o r t o f P r o p . L o s s e s , U n r e c o v e r e d P l a n t , e t c . Ac c t 4 0 7 12 4 , 2 9 0 0 (9 6 6 ) 96 6 0 0 0 0 12 4 , 2 9 0 0 To t a l A m o r t i z a t i o n E x p e n s e : 55 , 2 4 9 , 2 2 7 98 0 , 8 2 9 15 , 0 1 0 , 8 1 2 4, 0 8 7 , 3 7 5 20 , 5 2 4 , 0 0 1 2, 9 7 1 , 3 4 0 7, 2 7 3 , 5 3 7 14 , 0 3 8 4, 3 8 7 , 2 9 5 0 Sc h e d u l e M A m o r t i z a t i o n F a c t o r 10 0 . 0 0 0 0 % 1. 7 7 5 3 % 27 . 1 6 9 3 % 7. 3 9 8 1 % 37 . 1 4 8 0 % 5. 3 7 8 1 % 13 . 1 6 5 0 % 0. 0 2 5 4 % 7. 9 4 0 9 % 0. 0 0 0 0 % ID A H O G e n e r a l R a t e C a s e HI S T O R I C A L D E C E M B E R 2 0 1 9 F A C T O R S YE A R - E N D F A C T O R S 20 2 0 P R O T O C O L DE S C R I P TI O N FA C T O R C a l i f o r n i a O r e g o n Wa s h i n g t o n U t a h Id a h o Wy o m i n g FE R C - U P L OT H E R NO N - U T I L I T Y Pa g e R e f . SC H M D TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y De p r e c i a t i o n E x p e n s e : St e a m Ac c t 4 0 3 . 1 24 5 , 5 1 3 , 9 4 7 3, 5 3 2 , 5 2 8 64 , 6 1 9 , 4 4 8 18 , 8 3 6 , 9 7 5 10 6 , 6 3 5 , 0 4 9 14 , 5 1 2 , 6 3 2 37 , 2 8 9 , 1 2 4 88 , 1 9 0 0 0 Nu c l e a r Ac c t 4 0 3 . 2 0 0 0 0 0 0 0 0 0 0 Hy d r o Ac c t 4 0 3 . 3 41 , 5 1 5 , 6 2 7 59 7 , 3 3 9 10 , 9 2 6 , 9 4 3 3, 1 8 5 , 2 7 2 18 , 0 3 1 , 6 4 7 2, 4 5 4 , 0 4 0 6, 3 0 5 , 4 7 2 14 , 9 1 3 0 0 Ot h e r Ac c t 4 0 3 . 4 12 8 , 2 6 5 , 4 1 8 1, 8 4 5 , 5 2 1 33 , 7 5 9 , 5 5 1 9, 8 4 1 , 1 2 1 55 , 7 1 0 , 0 2 9 7, 5 8 1 , 9 2 7 19 , 4 8 1 , 1 9 5 46 , 0 7 4 0 0 Tr a n s m i s s i o n Ac c t 4 0 3 . 5 11 2 , 5 0 7 , 6 5 9 1, 6 1 8 , 7 9 4 29 , 6 1 2 , 0 9 7 8, 6 3 2 , 1 1 2 48 , 8 6 5 , 8 9 9 6, 6 5 0 , 4 6 7 17 , 0 8 7 , 8 7 7 40 , 4 1 3 0 0 Di s t r i b u t i o n Ac c t 4 0 3 . 6 16 1 , 9 8 1 , 2 8 9 8, 1 6 2 , 0 1 8 54 , 6 5 1 , 4 8 8 14 , 5 3 2 , 9 0 5 56 , 5 5 6 , 8 2 5 7, 2 6 2 , 9 5 4 20 , 8 1 5 , 0 9 8 0 0 0 Ge n e r a l Ac c t 4 0 3 . 7 & 8 41 , 3 5 1 , 4 0 7 90 5 , 9 6 7 12 , 4 2 7 , 9 7 4 3, 1 5 8 , 6 8 4 16 , 2 5 0 , 1 5 5 2, 4 4 1 , 0 8 0 6, 1 6 0 , 0 2 6 7, 5 1 9 0 0 Mi n i n g Ac c t 4 0 3 . 9 0 0 0 0 0 0 0 0 0 0 Ex p e r i m e n t a l Ac c t 4 0 3 . 4 0 0 0 0 0 0 0 0 0 0 Po s t m e r g e r H y d r o S t e p I A d j u s t m e n t 0 0 0 0 0 0 0 0 0 0 To t a l D e p r e c i a t i o n E x p e n s e : 73 1 , 1 3 5 , 3 4 6 16 , 6 6 2 , 1 6 9 20 5 , 9 9 7 , 5 0 1 58 , 1 8 7 , 0 7 0 30 2 , 0 4 9 , 6 0 5 40 , 9 0 3 , 1 0 1 10 7 , 1 3 8 , 7 9 2 19 7 , 1 0 9 0 0 Sc h e d u l e M D e p r e c i a t i o n F a c t o r 10 0 . 0 0 0 0 % 2. 2 7 8 9 % 28 . 1 7 5 0 % 7. 9 5 8 5 % 41 . 3 1 2 4 % 5. 5 9 4 5 % 14 . 6 5 3 8 % 0. 0 2 7 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % TA X D E P R TO T A L Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C Ot h e r No n - U t i l i t y Pr o d u c t i o n S 0 Tr a n s m i s s i o n S 0 Di s t r i b u t i o n S 0 Ge n e r a l S 0 Mi n i n g S 0 In t a n g i b l e S 0 No n - U t i l i t y P l a n t NU T I L 0 T o t a l 69 6 , 1 2 6 , 8 8 9 13 , 6 4 2 , 5 5 2 18 3 , 2 9 8 , 7 8 2 44 , 5 6 8 , 1 8 4 31 2 , 5 9 5 , 1 6 6 39 , 2 7 0 , 3 4 0 95 , 6 6 3 , 8 7 4 16 7 , 3 5 2 6, 9 2 0 , 6 3 9 Ta x D e p r e c i a t i o n F a c t o r 10 0 . 0 0 0 0 % 1. 9 5 9 8 % 26 . 3 3 1 2 % 6. 4 0 2 3 % 44 . 9 0 4 9 % 5. 6 4 1 3 % 13 . 7 4 2 3 % 0. 0 2 4 0 % 0. 0 0 0 0 % 0. 9 9 4 2 % Page 8.9.1Rocky Mountain Power Idaho General Rate Case - December 2019 Regulatory Assets & Liabilities Amortization Electric Plant Acquisition Adjustment Adjust Base Period to Pro Forma Period Amortization Gross Acq.Acc. Amort. Pro Forma Amount (below)4,781,559 144,704,699 (137,582,014) Base Period Amount (below)4,781,559 144,704,699 (130,808,138) Pro Forma Adjustment - - (6,773,876) Ref 8.9 Ref 8.9 Ref 8.9 Year Beg Balance End Balance Gross Accumulated Accumulated Acquisition Amortization Amortization Amortization Gross Acq Acc Amort Opening Balance 144,704,699 - (126,026,578) 2019 January 144,704,699 (126,026,578) (398,463) (126,425,042) February 144,704,699 (126,425,042) (398,463) (126,823,505) March 144,704,699 (126,823,505) (398,463) (127,221,968) April 144,704,699 (127,221,968) (398,463) (127,620,432) May 144,704,699 (127,620,432) (398,463) (128,018,895) June 144,704,699 (128,018,895) (398,463) (128,417,358) July 144,704,699 (128,417,358) (398,463) (128,815,821) August 144,704,699 (128,815,821) (398,463) (129,214,285) September 144,704,699 (129,214,285) (398,463) (129,612,748) October 144,704,699 (129,612,748) (398,463) (130,011,211) November 144,704,699 (130,011,211) (398,463) (130,409,675) December 144,704,699 (130,409,675) (398,463) (130,808,138) 144,704,699 (128,417,358) Base Period Amort =(4,781,559) 2020 January 144,704,699 (130,808,138) (398,463) (131,206,601) February 144,704,699 (131,206,601) (398,463) (131,605,064) March 144,704,699 (131,605,064) (398,463) (132,003,528) April 144,704,699 (132,003,528) (398,463) (132,401,991) May 144,704,699 (132,401,991) (398,463) (132,800,454) June 144,704,699 (132,800,454) (398,463) (133,198,918) August 144,704,699 (133,597,381) (398,463) (133,995,844) September 144,704,699 (133,995,844) (398,463) (134,394,307) October 144,704,699 (134,394,307) (398,463) (134,792,771) November 144,704,699 (134,792,771) (398,463) (135,191,234) December 144,704,699 (135,191,234) (398,463) (135,589,697) 2021 January 144,704,699 (135,589,697) (398,463) (135,988,160) February 144,704,699 (135,988,160) (398,463) (136,386,624) March 144,704,699 (136,386,624) (398,463) (136,785,087) April 144,704,699 (136,785,087) (398,463) (137,183,550) May 144,704,699 (137,183,550) (398,463) (137,582,014) June 144,704,699 (137,582,014) (398,463) (137,980,477) July 144,704,699 (137,980,477) (398,463) (138,378,940) August 144,704,699 (138,378,940) (398,463) (138,777,403) September 144,704,699 (138,777,403) (398,463) (139,175,867) October 144,704,699 (139,175,867) (398,463) (139,574,330) November 144,704,699 (139,574,330) (398,463) (139,972,793) December 144,704,699 (139,972,793) (398,463) (140,371,257) 144,704,699 (137,582,014) IDAHO GENERAL RATE CASE HISTORICAL DECEMBER 2019 FACTORS ENERGY FERC Year Month CA OR WA E. WY Total UT ID W. WY UT Net UT Total 2019 1 72,439 1,343,149 428,440 738,100 2,235,317 291,330 135,211 1,971 2,233,345 5,243,984 2019 2 72,424 1,317,556 425,635 694,849 1,976,745 257,181 122,913 1,690 1,975,055 4,867,304 2019 3 69,250 1,270,849 393,385 714,975 2,031,124 247,493 136,524 1,631 2,029,492 4,863,598 2019 4 56,867 1,058,807 303,385 667,016 1,885,421 267,400 128,201 1,398 1,884,023 4,367,099 2019 5 64,850 1,049,025 320,262 673,168 1,951,676 302,457 137,936 1,413 1,950,263 4,499,373 2019 6 68,523 1,099,297 352,262 669,512 2,121,615 399,479 127,169 1,438 2,120,177 4,837,858 2019 7 77,044 1,199,718 384,550 706,604 2,644,998 491,532 132,294 1,927 2,643,071 5,636,739 2019 8 77,314 1,240,290 397,700 723,613 2,601,003 388,012 131,669 1,923 2,599,080 5,559,602 2019 9 57,895 1,069,707 352,039 679,857 2,133,104 315,932 123,836 1,524 2,131,580 4,732,369 2019 10 59,594 1,152,835 371,996 693,885 1,985,186 300,847 134,525 1,516 1,983,670 4,698,868 2019 11 65,290 1,210,111 393,483 686,413 2,019,955 257,399 126,433 1,634 2,018,321 4,759,085 2019 12 74,268 1,341,876 436,258 738,970 2,213,187 320,146 138,663 1,991 2,211,195 5,263,368 (less) Adjustments for Curtailments, Buy-Throughs and Load No Longer Served (Reductions to Load) 2019 1 - - - - (8,140) - - - (8,140) (8,140) 2019 2 - - - - - - - - - - 2019 3 - - - - - - - - - - 2019 4 - - - - - - - - - - 2019 5 - - - - - - - - - - 2019 6 - - - - (2,546) - - - (2,546) (2,546) 2019 7 - - - - (6,296) - - - (6,296) (6,296) 2019 8 - - - - (5,665) - - - (5,665) (5,665) 2019 9 - - - - (1,911) - - - (1,911) (1,911) 2019 10 - - - - - - - - - - 2019 11 - - - - - - - - - - 2019 12 - - - - (8,913) - - - (8,913) (8,913) equals 2019 1 72,439 1,343,149 428,440 738,100 2,227,176 291,330 135,211 1,971 2,225,205 5,235,844 2019 2 72,424 1,317,556 425,635 694,849 1,976,745 257,181 122,913 1,690 1,975,055 4,867,304 2019 3 69,250 1,270,849 393,385 714,975 2,031,124 247,493 136,524 1,631 2,029,492 4,863,598 2019 4 56,867 1,058,807 303,385 667,016 1,885,421 267,400 128,201 1,398 1,884,023 4,367,099 2019 5 64,850 1,049,025 320,262 673,168 1,951,676 302,457 137,936 1,413 1,950,263 4,499,373 2019 6 68,523 1,099,297 352,262 669,512 2,119,069 399,479 127,169 1,438 2,117,631 4,835,312 2019 7 77,044 1,199,718 384,550 706,604 2,638,702 491,532 132,294 1,927 2,636,775 5,630,444 2019 8 77,314 1,240,290 397,700 723,613 2,595,339 388,012 131,669 1,923 2,593,416 5,553,937 2019 9 57,895 1,069,707 352,039 679,857 2,131,193 315,932 123,836 1,524 2,129,670 4,730,458 2019 10 59,594 1,152,835 371,996 693,885 1,985,186 300,847 134,525 1,516 1,983,670 4,698,868 2019 11 65,290 1,210,111 393,483 686,413 2,019,955 257,399 126,433 1,634 2,018,321 4,759,085 2019 12 74,268 1,341,876 436,258 738,970 2,204,273 320,146 138,663 1,991 2,202,282 5,254,455 +plus FERC Year Month 2019 1 - 34,517 - - 85 85 - - 85 34,687 2019 2 - 31,471 - - 100 8,437 - - 100 40,008 2019 3 - 34,254 - - 49 29 - - 49 34,332 2019 4 - 31,372 - - 211 119 - - 211 31,702 2019 5 - 34,178 - - 108 105 - - 108 34,391 2019 6 - 32,883 - - 193 161 - - 193 33,238 2019 7 - 34,403 - - 98 5,018 - - 98 39,519 2019 8 - 34,377 - - 297 224 - - 297 34,898 2019 9 - 32,943 - - 298 2,441 - - 298 35,681 2019 10 - 33,736 - - 166 3,468 - - 166 37,371 2019 11 - 32,563 - - 149 79 - - 149 32,792 2019 12 - 33,623 - - 146 270 - - 146 34,039 Non-FERC METERED LOADS (MWH) Non-FERC Non-FERC LOADS SERVED FROM COMPANY RESOURCES (NPC) Non-FERC IDAHO GENERAL RATE CASE HISTORICAL DECEMBER 2019 FACTORS ENERGY =equals FERC Year Month CA OR WA E. WY UT ID W. WY UT UT Total 2019 1 72,439 1,377,665 428,440 738,100 2,227,262 291,415 135,211 1,971 2,225,290 5,270,531 2019 2 72,424 1,349,027 425,635 694,849 1,976,845 265,618 122,913 1,690 1,975,156 4,907,312 2019 3 69,250 1,305,103 393,385 714,975 2,031,173 247,522 136,524 1,631 2,029,542 4,897,930 2019 4 56,867 1,090,179 303,385 667,016 1,885,633 267,519 128,201 1,398 1,884,235 4,398,802 2019 5 64,850 1,083,202 320,262 673,168 1,951,784 302,562 137,936 1,413 1,950,371 4,533,764 2019 6 68,523 1,132,180 352,262 669,512 2,119,263 399,640 127,169 1,438 2,117,824 4,868,550 2019 7 77,044 1,234,121 384,550 706,604 2,638,800 496,550 132,294 1,927 2,636,873 5,669,962 2019 8 77,314 1,274,667 397,700 723,613 2,595,635 388,236 131,669 1,923 2,593,712 5,588,835 2019 9 57,895 1,102,650 352,039 679,857 2,131,491 318,373 123,836 1,524 2,129,967 4,766,140 2019 10 59,594 1,186,572 371,996 693,885 1,985,352 304,315 134,525 1,516 1,983,836 4,736,239 2019 11 65,290 1,242,674 393,483 686,413 2,020,105 257,478 126,433 1,634 2,018,471 4,791,877 2019 12 74,268 1,375,499 436,258 738,970 2,204,420 320,416 138,663 1,991 2,202,428 5,288,494 +plus FERC Year Month CA OR WA E. WY UT ID W. WY UT UT Total 2019 1 2,916 45,748 11,846 1,669 7,579 649 159 - 7,579 70,566 2019 2 (6,510) (93,266) (70,462) (12,457) (5,161) (1,656) (1,198) - (5,161) (190,710) 2019 3 (1,032) (33,215) (46,338) (11,776) (7,075) (3,707) (1,153) - (7,075) (104,296) 2019 4 2,760 40,436 8,163 1,328 12,320 2,027 191 - 12,320 67,225 2019 5 493 15,068 (3,959) (3,951) 38,561 8,765 (613) - 38,561 54,364 2019 6 (182) (16,490) (4,381) 6,940 49,213 12,401 184 - 49,213 47,684 2019 7 256 22,339 19,335 5,258 (34,979) 13,309 115 - (34,979) 25,633 2019 8 (116) (20,687) (5,040) 55 (89,928) (1,954) 4 - (89,928) (117,666) 2019 9 (275) 3,046 (2,654) (3,057) (39,648) (6,134) (26) - (39,648) (48,748) 2019 10 (1,765) (34,382) (18,031) (14,496) (18,277) (2,961) (1,537) - (18,277) (91,448) 2019 11 879 (5,785) (9,622) (6,148) 6,620 (70) (571) - 6,620 (14,698) 2019 12 4,249 55,418 21,121 4,985 27,414 2,359 517 - 27,414 116,063 =equals FERC Year Month CA OR WA E. WY UT ID W. WY UT UT Total 2019 1 75,354 1,423,413 440,285 739,769 2,234,841 292,065 135,369 1,971 2,232,869 5,341,096 2019 2 65,914 1,255,761 355,174 682,392 1,971,684 263,962 121,715 1,690 1,969,995 4,716,602 2019 3 68,218 1,271,887 347,047 703,199 2,024,098 243,815 135,371 1,631 2,022,467 4,793,635 2019 4 59,627 1,130,616 311,548 668,344 1,897,953 269,546 128,392 1,398 1,896,555 4,466,026 2019 5 65,343 1,098,270 316,303 669,217 1,990,344 311,328 137,322 1,413 1,988,932 4,588,128 2019 6 68,341 1,115,691 347,881 676,451 2,168,475 412,041 127,353 1,438 2,167,037 4,916,234 2019 7 77,300 1,256,460 403,885 711,862 2,603,821 509,859 132,409 1,927 2,601,894 5,695,595 2019 8 77,198 1,253,980 392,661 723,668 2,505,707 386,282 131,673 1,923 2,503,784 5,471,168 2019 9 57,620 1,105,696 349,385 676,799 2,091,843 312,239 123,810 1,524 2,090,319 4,717,391 2019 10 57,830 1,152,190 353,964 679,390 1,967,075 301,354 132,988 1,516 1,965,559 4,644,791 2019 11 66,169 1,236,889 383,861 680,265 2,026,725 257,408 125,862 1,634 2,025,090 4,777,179 2019 12 78,516 1,430,917 457,380 743,954 2,231,834 322,775 139,180 1,991 2,229,843 5,404,557 NORMALIZED LOADS SERVED FROM COMPANY RESOURCES (NPC) - Prior to Temperature Adjustment Non-FERC Non-FERC NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION (MWH) Non-FERC HI S T O R I C A L D E CE M B E R 2 0 1 9 F AC T O R S ID A H O GE N E R A L R A T E C A S E CA L I F O RN I A OR E G O N WA S H I N G T O N W Y O M I N G - P P L U T A H I D A H O W Y O M I N G - U P L FE R C TO T A L Su b t o t a l 81 7 , 4 3 1 14 , 7 3 1 , 7 7 0 4, 4 5 9 , 3 7 4 8, 3 5 5 , 3 1 0 25 , 6 9 4 , 3 4 4 3, 8 8 2 , 6 7 4 1, 5 7 1 , 4 4 4 20 , 0 5 6 59 , 5 3 2 , 4 0 3 Re f P a g e 9 . 1 6 Sy s t e m E n e r g y F a c t o r 1. 3 7 3 1 % 24 . 7 4 5 8 % 7. 4 9 0 7 % 14 . 0 3 4 9 % 43 . 1 6 0 3 % 6. 5 2 2 0 % 2. 6 3 9 6 % 0. 0 3 3 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 6 Di v i s i o n a l E n e r g y - P a c i f i c 2. 8 8 1 9 % 51 . 9 3 8 5 % 15 . 7 2 2 0 % 29 . 4 5 7 6 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 10 0 . 0 0 % Di v i s i o n a l E n e r g y - U t a h 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 82 . 4 3 6 8 % 12 . 4 5 7 0 % 5. 0 4 1 8 % 0. 0 6 4 3 % 10 0 . 0 0 % Sy s t e m G e n e r a t i o n F a c t o r 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 6 7 2 5 % 12 . 8 3 3 6 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 2. 3 5 4 6 % 0. 0 3 5 9 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 Di v i s i o n a l G e n e r a t i o n - P a c i f i c 2. 9 8 1 1 % 54 . 5 3 2 5 % 15 . 8 9 6 6 % 26 . 5 8 9 9 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 10 0 . 0 0 % Di v i s i o n a l G e n e r a t i o n - U t a h 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 83 . 9 5 3 5 % 11 . 4 2 5 8 % 4. 5 5 1 3 % 0. 0 6 9 4 % 10 0 . 0 0 % Sy s t e m C a p a c i t y ( k w ) Ac c o r d 1, 4 7 2 . 0 27 , 0 5 1 . 0 7, 7 9 2 . 4 12 , 5 2 8 . 6 43 , 8 5 8 . 7 5, 7 5 1 . 3 2, 2 7 6 . 9 36 . 9 10 0 , 7 6 7 . 9 Re f P a g e 9 . 1 4 Mo d i f i e d A c c o r d 1, 4 7 2 . 0 27 , 0 5 1 . 0 7, 7 9 2 . 4 12 , 5 2 8 . 6 43 , 8 5 8 . 7 5, 7 5 1 . 3 2, 2 7 6 . 9 36 . 9 10 0 , 7 6 7 . 9 Re f P a g e 9 . 1 4 Ro l l e d - I n 1, 4 7 2 . 0 27 , 0 5 1 . 0 7, 7 9 2 . 4 12 , 5 2 8 . 6 43 , 8 5 8 . 7 5, 7 5 1 . 3 2, 2 7 6 . 9 36 . 9 10 0 , 7 6 7 . 9 Re f P a g e 9 . 1 4 Ro l l e d - I n w i t h H y d r o A d j . 1, 4 7 2 . 0 27 , 0 5 1 . 0 7, 7 9 2 . 4 12 , 5 2 8 . 6 43 , 8 5 8 . 7 5, 7 5 1 . 3 2, 2 7 6 . 9 36 . 9 10 0 , 7 6 7 . 9 Re f P a g e 9 . 1 4 Ro l l e d - I n w i t h O f f - S y s A d j . 1, 4 7 2 . 0 27 , 0 5 1 . 0 7, 7 9 2 . 4 12 , 5 2 8 . 6 43 , 8 5 8 . 7 5, 7 5 1 . 3 2, 2 7 6 . 9 36 . 9 10 0 , 7 6 7 . 9 Re f P a g e 9 . 1 4 Sy s t e m C a p a c i t y F a c t o r Ac c o r d 1. 4 6 0 7 % 26 . 8 4 4 8 % 7. 7 3 3 1 % 12 . 4 3 3 1 % 43 . 5 2 4 4 % 5. 7 0 7 5 % 2. 2 5 9 6 % 0. 0 3 6 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 Mo d i f i e d A c c o r d 1. 4 6 0 7 % 26 . 8 4 4 8 % 7. 7 3 3 1 % 12 . 4 3 3 1 % 43 . 5 2 4 4 % 5. 7 0 7 5 % 2. 2 5 9 6 % 0. 0 3 6 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 Ro l l e d - I n 1. 4 6 0 7 % 26 . 8 4 4 8 % 7. 7 3 3 1 % 12 . 4 3 3 1 % 43 . 5 2 4 4 % 5. 7 0 7 5 % 2. 2 5 9 6 % 0. 0 3 6 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 Ro l l e d - I n w i t h H y d r o A d j . 1. 4 6 0 7 % 26 . 8 4 4 8 % 7. 7 3 3 1 % 12 . 4 3 3 1 % 43 . 5 2 4 4 % 5. 7 0 7 5 % 2. 2 5 9 6 % 0. 0 3 6 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 Ro l l e d - I n w i t h O f f - S y s A d j . 1. 4 6 0 7 % 26 . 8 4 4 8 % 7. 7 3 3 1 % 12 . 4 3 3 1 % 43 . 5 2 4 4 % 5. 7 0 7 5 % 2. 2 5 9 6 % 0. 0 3 6 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 Sy s t e m E n e r g y ( k w h ) Ac c o r d 81 7 , 4 3 1 14 , 7 3 1 , 7 7 0 4, 4 5 9 , 3 7 4 8, 3 5 5 , 3 1 0 25 , 6 9 4 , 3 4 4 3, 8 8 2 , 6 7 4 1, 5 7 1 , 4 4 4 20 , 0 5 6 59 , 5 3 2 , 4 0 3 Re f P a g e 9 . 1 6 Mo d i f i e d A c c o r d 81 7 , 4 3 1 14 , 7 3 1 , 7 7 0 4, 4 5 9 , 3 7 4 8, 3 5 5 , 3 1 0 25 , 6 9 4 , 3 4 4 3, 8 8 2 , 6 7 4 1, 5 7 1 , 4 4 4 20 , 0 5 6 59 , 5 3 2 , 4 0 3 Re f P a g e 9 . 1 6 Ro l l e d - I n 81 7 , 4 3 1 14 , 7 3 1 , 7 7 0 4, 4 5 9 , 3 7 4 8, 3 5 5 , 3 1 0 25 , 6 9 4 , 3 4 4 3, 8 8 2 , 6 7 4 1, 5 7 1 , 4 4 4 20 , 0 5 6 59 , 5 3 2 , 4 0 3 Re f P a g e 9 . 1 6 Ro l l e d - I n w i t h H y d r o A d j . 81 7 , 4 3 1 14 , 7 3 1 , 7 7 0 4, 4 5 9 , 3 7 4 8, 3 5 5 , 3 1 0 25 , 6 9 4 , 3 4 4 3, 8 8 2 , 6 7 4 1, 5 7 1 , 4 4 4 20 , 0 5 6 59 , 5 3 2 , 4 0 3 Re f P a g e 9 . 1 6 Ro l l e d - I n w i t h O f f - S y s A d j . 81 7 , 4 3 1 14 , 7 3 1 , 7 7 0 4, 4 5 9 , 3 7 4 8, 3 5 5 , 3 1 0 25 , 6 9 4 , 3 4 4 3, 8 8 2 , 6 7 4 1, 5 7 1 , 4 4 4 20 , 0 5 6 59 , 5 3 2 , 4 0 3 Re f P a g e 9 . 1 6 Sy s t e m E n e r g y F a c t o r Ac c o r d 1. 3 7 3 1 % 24 . 7 4 5 8 % 7. 4 9 0 7 % 14 . 0 3 4 9 % 43 . 1 6 0 3 % 6. 5 2 2 0 % 2. 6 3 9 6 % 0. 0 3 3 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 6 Mo d i f i e d A c c o r d 1. 3 7 3 1 % 24 . 7 4 5 8 % 7. 4 9 0 7 % 14 . 0 3 4 9 % 43 . 1 6 0 3 % 6. 5 2 2 0 % 2. 6 3 9 6 % 0. 0 3 3 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 6 Ro l l e d - I n 1. 3 7 3 1 % 24 . 7 4 5 8 % 7. 4 9 0 7 % 14 . 0 3 4 9 % 43 . 1 6 0 3 % 6. 5 2 2 0 % 2. 6 3 9 6 % 0. 0 3 3 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 6 Ro l l e d - I n w i t h H y d r o A d j . 1. 3 7 3 1 % 24 . 7 4 5 8 % 7. 4 9 0 7 % 14 . 0 3 4 9 % 43 . 1 6 0 3 % 6. 5 2 2 0 % 2. 6 3 9 6 % 0. 0 3 3 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 6 Ro l l e d - I n w i t h O f f - S y s A d j . 1. 3 7 3 1 % 24 . 7 4 5 8 % 7. 4 9 0 7 % 14 . 0 3 4 9 % 43 . 1 6 0 3 % 6. 5 2 2 0 % 2. 6 3 9 6 % 0. 0 3 3 7 % 10 0 . 0 0 % Re f P a g e 9 . 1 6 Sy s t e m G e n e r a t i o n F a c t o r Ac c o r d 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 6 7 2 5 % 12 . 8 3 3 6 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 2. 3 5 4 6 % 0. 0 3 5 9 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 Mo d i f i e d A c c o r d 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 6 7 2 5 % 12 . 8 3 3 6 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 2. 3 5 4 6 % 0. 0 3 5 9 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 Ro l l e d - I n 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 6 7 2 5 % 12 . 8 3 3 6 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 2. 3 5 4 6 % 0. 0 3 5 9 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 Ro l l e d - I n w i t h H y d r o A d j . 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 6 7 2 5 % 12 . 8 3 3 6 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 2. 3 5 4 6 % 0. 0 3 5 9 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 Ro l l e d - I n w i t h O f f - S y s A d j . 1. 4 3 8 8 % 26 . 3 2 0 1 % 7. 6 7 2 5 % 12 . 8 3 3 6 % 43 . 4 3 3 4 % 5. 9 1 1 1 % 2. 3 5 4 6 % 0. 0 3 5 9 % 10 0 . 0 0 % Re f P a g e 9 . 1 4 To t a l Ca l i f o r n i a Or e g o n Wa s h i n g t o n Ut a h Id a h o Wy o m i n g FE R C (1 0 , 1 6 4 , 4 5 8 ) - (1 1 , 00 0 , 0 0 0 ) - - 83 6 , 0 0 0 - - (5 , 0 0 0 , 0 0 0 ) - - - - - (5 , 0 0 0 , 0 0 0 ) - ID A H O G en e r a l R at e C a s e 20 2 0 P r o t o c o l A dj u s t m e n t 20 2 0 P r o t o c o l B as e l i n e E C D 20 2 0 P r o t o c o l W yo m i n g Q F A dj u s t m e n t 20 2 0 P r o t o c o l A dj u s t m e n t (1 5 , 1 6 4 , 4 5 8 ) - (1 1 , 0 0 0 , 0 0 0 ) - - 83 6 , 0 0 0 (5 , 0 0 0 , 00 0 ) - B1. REVENUE Pa g e 1 o f 8 El e c t r i c O p e r a t i o n s R e v e n u e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 0 RE S I D E N T I A L S A L E S CA 46 , 2 0 1 46 , 2 0 1 - - - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 0 RE S I D E N T I A L S A L E S ID U 78 , 5 8 2 - - - - - 78 , 5 8 2 - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 0 RE S I D E N T I A L S A L E S OR 63 6 , 7 9 8 - 63 6 , 7 9 8 - - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 0 RE S I D E N T I A L S A L E S UT 75 6 , 6 8 2 - - - - 75 6 , 6 8 2 - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 0 RE S I D E N T I A L S A L E S WA 15 1 , 7 7 6 - - 15 1 , 7 7 6 - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 0 RE S I D E N T I A L S A L E S WY P 97 , 2 2 5 - - - 97 , 2 2 5 - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 0 RE S ID E N T I A L S A L E S WY U 12 , 6 1 7 - - - 12 , 6 1 7 - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 6 Re s i d e n t i a l - A l t R e v e n u e P r o g r a m A d j s WA (8 , 2 1 8 ) - - (8 , 2 1 8 ) - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 7 Re s i d e n t i a l R e v e n u e A c c t g A d j u s t m e n t s CA (1 8 4 ) (1 8 4 ) - - - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 7 Re s i d e n t i a l R e v e n u e A c c t g A d j u s t m e n t s ID U (2 7 6 ) - - - - - (2 7 6 ) - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 7 Re s i d e n t i a l R e v e n u e A c c t g A d j u s t m e n t s OR (3 , 0 2 6 ) - (3 , 0 2 6 ) - - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 7 Re s i d e n t i a l R e v e n u e A c c t g A d j u s t m e n t s UT (1 , 2 2 7 ) - - - - (1 , 2 2 7 ) - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 7 Re s i d e n t i a l R e v e n u e A c c t g A d j u s t m e n t s WA (9 , 6 1 6 ) - - (9 , 6 1 6 ) - - - - - 44 0 1 0 0 0 RES I D E N T I A L S A L E S 30 1 1 0 7 Re s i d e n t i a l R e v e n u e A c c t g A d j u s t m e n t s WY P 40 8 - - - 40 8 - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 8 Re s i d e n t i a l R e v e n u e A d j - D e f e r r e d N P C M UT 2, 4 0 5 - - - - 2, 4 0 5 - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 8 Re s i d e n t i a l R e v e n u e A d j - D e f e r r e d N P C M WA 64 - - 64 - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 8 Re s i d e n t i a l R e v e n u e A d j - D e f e r r e d N P C M WY P (3 3 ) - - - (3 3 ) - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 9 UN B I L L E D R E V E N U E - R E S I D E N T I A L CA 52 1 52 1 - - - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 9 UN B I L L E D R E V E N U E - R E S I D E N T I A L ID U 59 5 - - - - - 59 5 - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 9 UN B I L L E D R E V E N U E - R E S I D E N T I A L OR 5, 1 6 5 - 5, 1 6 5 - - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 9 UN B I L L E D R E V E N U E - R E S I D E N T I A L UT 4, 6 5 1 - - - - 4, 6 5 1 - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 9 UN B I L L E D R E V E N U E - R E S I D E N T I A L WA 5, 0 7 4 - - 5, 0 7 4 - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 9 UN B I L L E D R E V E N U E - R E S I D E N T I A L WY P 1, 3 2 8 - - - 1, 3 2 8 - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 0 9 UN B I L L E D R E V E N U E - R E S I D E N T I A L WY U (1 1 1 ) - - - (1 1 1 ) - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 1 0 Re s i d e n t i a l - I n c o m e T a x D e f e r r a l A d j s CA (1 , 9 3 1 ) (1 , 9 3 1 ) - - - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 1 0 Re s i d e n t i a l - I n c o m e T a x D e f e r r a l A d j s ID U (4 9 ) - - - - - (4 9 ) - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 1 0 Re s i d e n t i a l - I n c o m e T a x D e f e r r a l A d j s OR 21 6 - 21 6 - - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 1 0 Re s i d e n t i a l - I n c o m e T a x D e f e r r a l A d j s UT (0 ) - - - - (0 ) - - - 44 0 1 0 0 0 RES I D E N T I A L S A L E S 30 1 1 1 0 Re s i d e n t i a l - I n c o m e T a x D e f e r r a l A d j s WY P 55 7 - - - 55 7 - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 1 9 UN B I L L E D R E V E N U E - U N C O L L E C T I B L E CA (3 ) (3 ) - - - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 1 9 UN B I L L E D R E V E N U E - U N C O L L E C T I B L E ID U 9 - - - - - 9 - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 1 9 UN B I L L E D R E V E N U E - U N C O L L E C T I B L E OR (4 0 ) - (4 0 ) - - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 1 9 UN B I L L E D R E V E N U E - U N C O L L E C T I B L E UT (2 8 ) - - - - (2 8 ) - - - 44 0 1 0 0 0 RESI D E N T I A L S A L E S 30 1 1 1 9 UN B I L L E D R E V E N U E - U N C O L L E C T I B L E WA (2 4 ) - - (2 4 ) - - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 1 9 UN B I L L E D R E V E N U E - U N C O L L E C T I B L E WY P (2 3 ) - - - (2 3 ) - - - - 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 6 5 So l a r F e e d - I n R e v e n u e - R e s i d e n t i a l OT H E R 3, 6 7 8 - - - - - - - 3, 6 7 8 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 6 8 Co m m u n i t y S o l a r R e v e n u e - R e s i d e n t i a l OT H E R 50 - - - - - - - 50 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 7 0 DS M R e v e n u e - R e s i d e n t i a l OT H E R 32 , 8 8 6 - - - - - - - 32 , 8 8 6 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 7 1 DS M R e v e n u e - R e s i d e n t i a l C a t 2 G e n S v c OT H E R 39 - - - - - - - 39 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 8 0 Bl u e S k y R e v e n u e R e s i d e n t i a l OT H E R 2, 9 9 5 - - - - - - - 2, 9 9 5 44 0 1 0 0 0 RE S I D E N T I A L S A L E S 30 1 1 9 0 Ot h e r C u s t R e t a i l R e v e n u e - R e s i d e n t i a l OT H E R 28 - - - - - - - 28 44 0 1 0 0 0 T o t a l 1, 8 1 5 , 7 6 0 44 , 6 0 3 63 9 , 1 1 3 13 9 , 0 5 5 11 1 , 9 6 8 76 2 , 4 8 3 78 , 8 6 1 - 39 , 6 7 7 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 0 CO M M E R C I A L S A L E S CA 35 , 3 8 1 35 , 3 8 1 - - - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 0 CO M M E R C I A L S A L E S ID U 43 , 4 4 3 - - - - - 43 , 4 4 3 - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 0 CO M M E R C I A L S A L E S OR 47 7 , 5 4 0 - 47 7 , 5 4 0 - - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 0 CO M M E R C I A L S A L E S UT 72 7 , 0 5 9 - - - - 72 7 , 0 5 9 - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 0 CO M M E R C I A L S A L E S WA 12 3 , 6 3 5 - - 12 3 , 6 3 5 - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 0 CO M M E R C I A L S A L E S WY P 10 5 , 40 4 - - - 10 5 , 4 0 4 - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 0 CO M M E R C I A L S A L E S WY U 10 , 9 6 7 - - - 10 , 9 6 7 - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 6 Co m m e r c i a l - A l t R e v e n u e P r o g r a m A d j s WA (7 , 1 9 5 ) - - (7 , 1 9 5 ) - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 7 Co m m e r c i a l R e v e n u e A c c t g A d j u s t m e n t s CA (1 2 2 ) (1 2 2 ) - - - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 7 Co m m e r c i a l R e v e n u e A c c t g A d j u s t m e n t s ID U (1 5 8 ) - - - - - (1 5 8 ) - - Pa g e 2 o f 8 El e c t r i c O p e r a t i o n s R e v e n u e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 7 Co m m e r c i a l R e v e n u e A c c t g A d j u s t m e n t s OR (1 , 0 2 9 ) - (1 , 0 2 9 ) - - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 7 Co m m e r c i a l R e v e n u e A c c t g A d j u s t m e n t s UT (1 , 6 0 0 ) - - - - (1 , 6 0 0 ) - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 7 Co m m e r c i a l R e v e n u e A c c t g A d j u s t m e n t s WA (8 , 2 4 8 ) - - (8 , 2 4 8 ) - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 7 Co m m e r c i a l R e v e n u e A c c t g A d j u s t m e n t s WY P 47 7 - - - 47 7 - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 8 Co m m e r c i a l R e v e n u e A d j - D e f e r r e d N P C M e UT 3, 0 9 8 - - - - 3, 0 9 8 - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 8 Co m m e r c i a l R e v e n u e A d j - D e f e r r e d N P C M e WA 63 - - 63 - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 8 Co m m e r c i a l R e v e n u e A d j - D e f e r r e d N P C M e WY P (4 7 ) - - - (4 7 ) - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 9 UN B I L L E D R E V E N U E - C O M M E R C I A L CA 96 96 - - - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 9 UN B I L L E D R E V E N U E - C O M M E R C I A L ID U 64 2 - - - - - 64 2 - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 9 UN B I L L E D R E V E N U E - C O M M E R C I A L OR 2, 7 1 3 - 2, 7 1 3 - - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 9 UN B I L L E D R E V E N U E - C O M M E R C I A L UT 4, 2 8 9 - - - - 4, 2 8 9 - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 9 UN B I L L E D R E V E N U E - C O M M E R C I A L WA (1 7 8 ) - - (1 7 8 ) - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 9 UN B I L L E D R E V E N U E - C O M M E R C I A L WY P 41 2 - - - 41 2 - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 0 9 UN B I L L E D R E V E N U E - C O M M E R C I A L WY U 98 - - - 98 - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 1 0 Co m m e r c i a l - I n c o m e T a x D e f e r r a l A d j s CA (1 , 2 0 8 ) (1 , 2 0 8 ) - - - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 1 0 Co m m e r c i a l - I n c o m e T a x D e f e r r a l A d j s ID U (3 6 ) - - - - - (3 6 ) - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 1 0 Co m m e r c i a l - I n c o m e T a x D e f e r r a l A d j s OR 20 1 - 20 1 - - - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 1 0 Co m m e r c i a l - I n c o m e T a x D e f e r r a l A d j s UT (0 ) - - - - (0 ) - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 1 0 Co m m e r c i a l - I n c o m e T a x D e f e r r a l A d j s WY P 79 9 - - - 79 9 - - - - 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 6 5 So l ar F e e d - I n R e v e n u e - C o m m e r c i a l OT H E R 4, 0 7 8 - - - - - - - 4, 0 7 8 44 2 1 0 0 0 CO MME R C I A L S A L E S 30 1 2 6 8 Co m m u n i t y S o l a r R e v e n u e - C o m m e r c i a l OT H E R 41 - - - - - - - 41 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 7 0 DS M R e v e n u e - C o m m e r c i a l OT H E R 22 , 2 6 1 - - - - - - - 22 , 2 6 1 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 7 1 DS M R e v e n u e - S m a l l C o m m e r c i a l OT H E R 2, 9 6 7 - - - - - - - 2, 9 6 7 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 7 2 DS M R e v e n u e - L a r g e C o m m e r c i a l OT H E R 32 - - - - - - - 32 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 8 0 Bl u e S k y R e v e n u e - C o m m e r c i a l OT H E R 1, 2 2 7 - - - - - - - 1, 2 2 7 44 2 1 0 0 0 CO M M E R C I A L S A L E S 30 1 2 9 0 Ot h e r C u s t R e t a i l R e v e n u e - C o m m e r c i a l OT H E R 28 - - - - - - - 28 44 2 1 0 0 0 T o t a l 1, 5 4 7 , 1 2 8 34 , 1 4 8 47 9 , 4 2 5 10 8 , 0 7 7 11 8 , 1 0 8 73 2 , 8 4 5 43 , 8 9 1 - 30 , 6 3 3 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 0 IN D U S T R I A L S A L E S ( E X C L U D I N G I R R I G A T I O N ) CA 6, 4 5 6 6, 4 5 6 - - - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 0 IN D U S T R I A L S A L E S ( E X C L U D I N G I R R I G A T I O N ) ID U 12 , 6 2 6 - - - - - 12 , 6 2 6 - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 0 IN D U S T R I A L S A L E S ( E X C L U D I N G I R R I G A T I O N ) OR 11 9 , 7 1 6 - 11 9 , 7 1 6 - - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 0 IN D U S T R I A L S A L E S ( E X C L U D I N G I R R I G A T I O N ) UT 33 9 , 0 2 9 - - - - 33 9 , 0 2 9 - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 0 IN D U S T R I A L S A L E S ( E X C L U D I N G I R R I G A T I O N ) WA 50 , 0 5 9 - - 50 , 0 5 9 - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 0 IN D U S T R I A L S A L E S ( E X C L U D I N G I R R I G A T I O N ) WY P 33 5 , 3 0 0 - - - 33 5 , 3 0 0 - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 0 IN D U S T R I A L S A L E S ( E X C L U D I N G I R R I G A T I O N ) WY U 91 , 3 0 6 - - - 91 , 3 0 6 - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 4 SP E C I A L C O N T R A C T S - S I T U S ID U 95 , 5 6 6 - - - - - 95 , 5 6 6 - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 4 SP E C I A L C O N T R A C T S - S I T U S UT 13 4 , 1 3 3 - - - - 13 4 , 1 3 3 - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 6 In d u s t r i a l - A l t R e v e n u e P r o g r a m A d j s WA (1 , 4 9 5 ) - - (1 , 4 9 5 ) - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 7 In d u s t r i a l R e v e n u e A c c t g A d j u s t m e n t s CA (4 ) (4 ) - - - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 7 In d u s t r i a l R e v e n u e A c c t g A d j u s t m e n t s ID U 13 - - - - - 13 - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 7 In d u s t r i a l R e v e n u e A c c t g A d j u s t m e n t s OR (1 , 1 1 9 ) - (1 , 1 1 9 ) - - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 7 In d u s t r i a l R e v e n u e A c c t g A d j u s t m e n t s UT (2 5 8 ) - - - - (2 5 8 ) - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 7 In d u s t r i a l R e v e n u e A c c t g A d j u s t m e n t s WA (2 , 4 6 1 ) - - (2 , 4 6 1 ) - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 7 In d u s t r i a l R e v e n u e A c c t g A d j u s t m e n t s WY P 1, 8 6 9 - - - 1, 8 6 9 - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 8 In d u s t r i a l R e v e n u e A d j - D e f e r r e d N P C M e UT 2, 7 3 5 - - - - 2, 7 3 5 - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 8 In d u s t r i a l R e v e n u e A d j - D e f e r r e d N P C M e WA 28 - - 28 - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 8 In d u s t r i a l R e v e n u e A d j - D e f e r r e d N P C M e WY P (2 3 4 ) - - - (2 3 4 ) - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 9 UN B I L L E D R E V E N U E - I N D U S T R I A L CA (1 0 3 ) (1 0 3 ) - - - - - - - 44 2 2 0 0 0 IND S L S / E X C L I R R I G 30 1 3 0 9 UN B I L L E D R E V E N U E - I N D U S T R I A L ID U (6 , 1 1 2 ) - - - - - (6 , 1 1 2 ) - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 9 UN B I LL E D R E V E N U E - I N D U S T R I A L OR (8 6 1 ) - (8 6 1 ) - - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 9 UN B I L L E D R E V E N U E - I N D U S T R I A L UT (6 , 2 3 1 ) - - - - (6 , 2 3 1 ) - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 9 UN B I L L E D R E V E N U E - I N D U S T R I A L WA 41 1 - - 41 1 - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 9 UN B I L L E D R E V E N U E - I N D U S T R I A L WY P 3, 3 6 5 - - - 3, 3 6 5 - - - - Pa g e 3 o f 8 El e c t r i c O p e r a t i o n s R e v e n u e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 0 9 UN B I L L E D R E V E N U E - I N D U S T R I A L WY U (1 , 3 9 8 ) - - - (1 , 3 9 8 ) - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 1 0 In d u s t r i a l - I n c o m e T a x D e f e r r a l A d j s CA (2 9 5 ) (2 9 5 ) - - - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 1 0 In d u s t r i a l - I n c o m e T a x D e f e r r a l A d j s ID U (1 2 8 ) - - - - - (1 2 8 ) - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 1 0 In d u s t r i a l - I n c o m e T a x D e f e r r a l A d j s OR 64 - 64 - - - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 1 0 In d u s t r i a l - I n c o m e T a x D e f e r r a l A d j s UT 0 - - - - 0 - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 1 0 In d u s t r i a l - I n c o m e T a x D e f e r r a l A d j s WY P 3, 9 4 5 - - - 3, 9 4 5 - - - - 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 6 5 So l a r F e e d - I n R e v e n u e - I n d u s t r i a l OT H E R 2, 6 4 6 - - - - - - - 2, 6 4 6 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 6 8 Co m m u n i t y S o l a r R e v e n u e - I n d u s t r i a l OT H E R 12 - - - - - - - 12 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 7 0 DS M R e v e n u e - I n d u s t r i a l OT H E R 7, 3 1 9 - - - - - - - 7, 3 1 9 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 7 1 DS M R e v e n u e - S m a l l I n d u s t r i a l OT H E R 79 3 - - - - - - - 79 3 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 7 2 DS M R e v e n u e - L a r g e I n d u s t r i a l OT H E R 1, 0 8 0 - - - - - - - 1, 0 8 0 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 8 0 Bl u e S k y R e v e n u e - I n d u s t r i a l OT H E R 55 9 - - - - - - - 55 9 44 2 2 0 0 0 IN D S L S / E X C L I R R I G 30 1 3 9 0 Ot h e r C u s t R e t a i l R e v e n u e - I n d u s t r i a l OT H E R 12 - - - - - - - 12 44 2 2 0 0 0 T o t a l 1, 1 8 8 , 3 4 3 6, 0 5 4 11 7 , 8 0 0 46 , 5 4 2 43 4 , 1 5 3 46 9 , 4 0 8 10 1 , 96 5 - 12 , 4 2 1 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 0 IN D U S T R I A L S A L E S - I R R I G A T I O N CA 12 , 4 8 1 12 , 4 8 1 - - - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 0 IN D U S T R I A L S A L E S - I R R I G A T I O N ID U 53 , 9 9 4 - - - - - 53 , 9 9 4 - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 0 IN D U S T R I A L S A L E S - I R R I G A T I O N OR 27 , 6 5 1 - 27 , 6 5 1 - - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 0 IN D U S T R I A L S A L E S - I R R I G A T I O N UT 16 , 3 0 7 - - - - 16 , 3 0 7 - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 0 IN D U S T R I A L S A L E S - I R R I G A T I O N WA 13 , 1 3 5 - - 13 , 1 3 5 - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 0 IN D U S T R I A L S A L E S - I R R I G A T I O N WY P 1, 6 0 1 - - - 1, 6 0 1 - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 0 IN D U S T R I A L S A L E S - I R R I G A T I O N WY U 50 8 - - - 50 8 - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 5 Ir r i g a t i o n - I n c o m e T a x D e f e r r a l A d j s CA (4 5 4 ) (4 5 4 ) - - - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 5 Ir r i g a t i o n - I n c o m e T a x D e f e r r a l A d j s ID U (3 9 ) - - - - - (3 9 ) - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 5 Ir r i g a t i o n - I n c o m e T a x D e f e r r a l A d j s OR 13 - 13 - - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 5 Ir r i g a t i o n - I n c o m e T a x D e f e r r a l A d j s UT 0 - - - - 0 - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 5 Ir r i g a t i o n - I n c o m e T a x D e f e r r a l A d j s WY P 15 - - - 15 - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 6 Ir r i g a t i o n - A l t R e v e n u e P r o g r a m A d j s WA (8 8 6 ) - - (8 8 6 ) - - - - - 44 2 3 0 0 0 INDU S T S A L E S - I R R I G 30 1 4 5 7 Ir r i g a t i o n R e v e n u e A c c t g A d j u s t m e n t s CA (2 0 ) (2 0 ) - - - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 7 Ir r i g a t i o n R e v e n u e A c c t g A d j u s t m e n t s ID U (1 9 6 ) - - - - - (1 9 6 ) - - 44 2 3 0 0 0 IN D US T S A L E S - I R R I G 30 1 4 5 7 Ir r i g a t i o n R e v e n u e A c c t g A d j u s t m e n t s OR (1 4 4 ) - (1 4 4 ) - - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 7 Ir r i g a t i o n R e v e n u e A c c t g A d j u s t m e n t s UT (6 ) - - - - (6 ) - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 7 Ir r i g a t i o n R e v e n u e A c c t g A d j u s t m e n t s WA (4 6 6 ) - - (4 6 6 ) - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 7 Ir r i g a t i o n R e v e n u e A c c t g A d j u s t m e n t s WY P 9 - - - 9 - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 8 Ir r i g a t i o n R e v e n u e A d j - D e f e r r e d N P C M e UT 91 - - - - 91 - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 8 Ir r i g a t i o n R e v e n u e A d j - D e f e r r e d N P C M e WA 6 - - 6 - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 8 Ir r i g a t i o n R e v e n u e A d j - D e f e r r e d N P C M e WY P (1 ) - - - (1 ) - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 9 UN B I L L E D R E V E N U E - I R R I G A T I O N / F A R M CA (7 6 ) (7 6 ) - - - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 9 UN B I L L E D R E V E N U E - I R R I G A T I O N / F A R M ID U 22 - - - - - 22 - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 9 UN B I L L E D R E V E N U E - I R R I G A T I O N / F A R M OR 18 1 - 18 1 - - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 9 UN B I L L E D R E V E N U E - I R R I G A T I O N / F A R M UT 24 - - - - 24 - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 9 UN B I L L E D R E V E N U E - I R R I G A T I O N / F A R M WA 1, 3 4 6 - - 1, 3 4 6 - - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 9 UN B I L L E D R E V E N U E - I R R I G A T I O N / F A R M WY P 61 - - - 61 - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 5 9 UN B I L L E D R E V E N U E - I R R I G A T I O N / F A R M WY U 2 - - - 2 - - - - 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 6 5 So l a r F e e d - I n R e v e n u e - I r r i g a t i o n OT H E R 17 7 - - - - - - - 17 7 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 6 8 Co m m u n i t y S o l a r R e v e n u e - I r r i g a t i o n OT H E R 2 - - - - - - - 2 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 7 0 DS M R e v e n u e - I r r i g a t i o n OT H E R 2, 7 8 2 - - - - - - - 2, 7 8 2 44 2 3 0 0 0 IN D U S T S A L E S - I R R I G 30 1 4 8 0 Bl u e S k y R e v e n u e - I r r i g a t i o n OT H E R 1 - - - - - - - 1 44 2 3 0 0 0 INDU S T S A L E S - I R R I G 30 1 4 9 0 Ot h e r C u s t R e t a i l R e v e n u e - I r r i g a t i o n OT H E R 3 - - - - - - - 3 44 2 3 0 0 0 T o t a l 12 8 , 1 2 6 11 , 9 3 2 27 , 70 0 13 , 1 3 5 2, 1 9 6 16 , 4 1 6 53 , 7 8 1 - 2, 9 6 6 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 0 PU B L I C S T R E E T A N D H I G H W A Y L I G H T I N G CA 42 4 42 4 - - - - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 0 PU B L I C S T R E E T A N D H I G H W A Y L I G H T I N G ID U 51 3 - - - - - 51 3 - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 0 PU B L I C S T R E E T A N D H I G H W A Y L I G H T I N G OR 6, 2 0 6 - 6, 2 0 6 - - - - - - Pa g e 4 o f 8 El e c t r i c O p e r a t i o n s R e v e n u e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 0 PU B L I C S T R E E T A N D H I G H W A Y L I G H T I N G UT 7, 8 3 7 - - - - 7, 8 3 7 - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 0 PU B L I C S T R E E T A N D H I G H W A Y L I G H T I N G WA 1, 1 8 2 - - 1, 1 8 2 - - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 0 PU B L I C S T R E E T A N D H I G H W A Y L I G H T I N G WY P 1, 5 5 5 - - - 1, 5 5 5 - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 0 PU B L I C S T R E E T A N D H I G H W A Y L I G H T I N G WY U 33 8 - - - 33 8 - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 7 Pu b l i c S t / H w y L i g h t s R e v A c c t g A d j u s t m e n CA (4 ) (4 ) - - - - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 7 Pu b l i c S t / H w y L i g h t s R e v A c c t g A d j u s t m e n ID U (3 ) - - - - - (3 ) - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 7 Pu b l i c S t / H w y L i g h t s R e v A c c t g A d j u s t m e n OR (1 7 ) - (1 7 ) - - - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 7 Pu b l i c S t / H w y L i g h t s R e v A c c t g A d j u s t m e n UT (2 2 ) - - - - (2 2 ) - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 7 Pu b l i c S t / H w y L i g h t s R e v A c c t g A d j u s t m e n WA (4 9 ) - - (4 9 ) - - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 7 Pu b l i c S t / H w y L i g h t s R e v A c c t g A d j u s t m e n WY U 10 - - - 10 - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 8 Pu b l i c S t / H w y L g t R e v A d j - D e f N P C M e c h UT 23 - - - - 23 - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 8 Pu b l i c S t / H w y L g t R e v A d j - D e f N P C M e c h WY P (0 ) - - - (0 ) - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 9 UN B I L L E D R E V - P U B L I C S T / H W Y L I G H T I N G CA (2 8 ) (2 8 ) - - - - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 9 UN B I L L E D R E V - P U B L I C S T / H W Y L I G H T I N G ID U 2 - - - - - 2 - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 9 UN B I L L E D R E V - P U B L I C S T / H W Y L I G H T I N G OR 16 9 - 16 9 - - - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 9 UN B I L L E D R E V - P U B L I C S T / H W Y L I G H T I N G UT (2 7 6 ) - - - - (2 7 6 ) - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 9 UN B I L L E D R E V - P U B L I C S T / H W Y L I G H T I N G WA (5 4 ) - - (5 4 ) - - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 9 UN B I L L E D R E V - P U B L I C S T / H W Y L I G H T I N G WY P 88 - - - 88 - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 0 9 UN B I L L E D R E V - P U B L I C S T / H W Y L I G H T I N G WY U (5 1 ) - - - (5 1 ) - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 1 0 St & Hw y L i g h t - I n c o m e T a x D e f e r r a l A d j s CA (8 ) (8 ) - - - - - - - 44 4 1 0 0 0 PU B S T/ H W Y L I G H T 30 1 6 1 0 St & H w y L i g h t - I n c o m e T a x D e f e r r a l A d j s ID U (0 ) - - - - - (0 ) - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 1 0 St & H w y L i g h t - I n c o m e T a x D e f e r r a l A d j s OR 1 - 1 - - - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 1 0 St & H w y L i g h t - I n c o m e T a x D e f e r r a l A d j s UT 0 - - - - 0 - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 1 0 St & H w y L i g h t - I n c o m e T a x D e f e r r a l A d j s WY P 7 - - - 7 - - - - 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 6 5 So l a r F e e d - I n R e v e n u e - S t / H w y L i g h t i n g OT H E R 30 - - - - - - - 30 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 6 8 Co m m u n i t y S o l a r R e v e n u e - S t / H w y L i g h t g OT H E R 0 - - - - - - - 0 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 7 0 DS M R e v e n u e - S t r e e t / H w y L i g h t i n g OT H E R 32 6 - - - - - - - 32 6 44 4 1 0 0 0 PU B S T / H W Y L I G H T 30 1 6 9 0 Ot h e r C u s t R e t a i l R e v e n u e - S t / H w y L i g h t g OT H E R 0 - - - - - - - 0 44 4 1 0 0 0 T o t a l 18 , 1 9 8 38 4 6, 3 6 0 1, 0 7 8 1, 9 4 6 7, 5 6 3 51 2 - 35 5 44 7 1 0 0 0 ON - S YS W H O L E - F I R M 30 1 4 4 3 ON S Y S F I R M - U T A H F E R C C U S T O M E R S FE R C 14 , 2 2 4 - - - - - - 14 , 2 2 4 - 44 7 1 0 0 0 ON - S Y S W H O L E - F I R M 30 1 4 4 5 On S y s F i r m - U t a h W / S C u s t o m e r s - D e f e r r a l UT (7 7 ) - - - - (7 7 ) - - - 44 7 1 0 0 0 T o t a l 14 , 1 4 7 - - - - (7 7 ) - 14 , 2 2 4 - 44 7 1 3 0 0 PO S T M E R G E R F I R M 30 1 4 0 5 PO S T M E R G E R F I R M SG 13 , 6 8 7 19 7 3, 6 0 2 1, 0 5 0 2, 0 7 9 5, 9 4 5 80 9 5 - 44 7 1 3 0 0 T o t a l 13 , 6 8 7 19 7 3, 6 0 2 1, 0 5 0 2, 0 7 9 5, 9 4 5 80 9 5 - 44 7 1 4 0 0 S/ T F I R M W H O L E S A L E 30 1 4 0 6 SH O R T - T E R M F I R M W H O L E S A L E S A L E S SG 38 9 , 3 9 4 5, 6 0 3 10 2 , 4 8 9 29 , 8 7 6 59 , 1 4 2 16 9 , 1 2 7 23 , 0 1 8 14 0 - 44 7 1 4 0 0 S/ T F I R M W H O L E S A L E 30 1 4 0 9 TR A D I N G S A L E S N E T T E D - E S T . SG 35 0 9 3 5 15 2 0 - 44 7 1 4 0 0 S/ T F I R M W H O L E S A L E 30 1 4 1 0 TR A D I N G S A L E S N E T T E D SG (3 , 0 8 1 ) (4 4 ) (8 1 1 ) (2 3 6 ) (4 6 8 ) (1 , 3 3 8 ) (1 8 2 ) (1 ) - 44 7 1 4 0 0 S/ T F I R M W H O L E S A L E 30 1 4 1 1 BO O K O U T S A L E S N E T T E D SG (2 3 0 , 0 0 5 ) (3 , 3 0 9 ) (6 0 , 5 3 8 ) (1 7 , 6 4 7 ) (3 4 , 9 3 4 ) (9 9 , 8 9 9 ) (1 3 , 5 9 6 ) (8 3 ) - 44 7 1 4 0 0 S/ T F I R M W H O L E S A L E 30 1 4 1 2 BO O K O U T S A L E S N E T T E D - E S T I M A T E SG 7, 5 0 4 10 8 1, 9 7 5 57 6 1, 1 4 0 3, 2 5 9 44 4 3 - 44 7 1 4 0 0 S/ T F I R M W H O L E S A L E 30 2 7 5 1 I/ C S - T F i r m W h o l e s a l e S a l e s - S i e r r a P a c SG 3 0 1 0 1 1 0 0 - 44 7 1 4 0 0 S/ T F I R M W H O L E S A L E 30 2 7 5 2 I/ C S - T F i r m W h o l e s a l e S a l e s - N e v a d a P w r SG 30 4 4 80 23 46 13 2 18 0 - 44 7 1 4 0 0 S/ T F I R M W H O L E S A L E 30 2 7 7 2 I/ C L i n e L o s s T r a d i n g R e v e n u e - N e v a d a P w r SG 47 1 12 4 7 20 3 0 - 44 7 1 4 0 0 S/ T F I R M W H O L E S A L E 30 3 0 2 8 LI N E L O S S W / S T R A D I N G R E V E N U E S SG 6, 6 6 2 96 1, 7 5 3 51 1 1, 0 1 2 2, 8 9 4 39 4 2 - 44 7 1 4 0 0 T o t a l 17 0 , 8 6 3 2, 4 5 8 44 , 9 7 1 13 , 1 0 9 25 , 9 5 1 74 , 2 1 1 10 , 1 0 0 61 - 44 7 2 0 0 0 SL S F O R R E S L - S U R P 30 1 4 1 9 ES T I M A T E D S A L E S F O R R E S A L E R E V E N U E SG (1 2 , 2 8 7 ) (1 7 7 ) (3 , 2 3 4 ) (9 4 3 ) (1 , 8 6 6 ) (5 , 3 3 7 ) (7 2 6 ) (4 ) - 44 7 2 0 0 0 SL S F O R R E S L - S U R P 30 2 7 6 2 I/ C W h o l e s a l e S a l e s E s t i m a t e - N e v a d a P w r SG (3 1 ) (0 ) (8 ) (2 ) (5 ) (1 3 ) (2 ) (0 ) - 44 7 2 0 0 0 SL S F O R R E S L - S U R P 30 3 1 9 8 No n - A S C 6 0 6 - W S N P C R e v - D e r i v a t i v ( D i s c ) SG 93 , 1 9 7 1, 3 4 1 24 , 5 3 0 7, 1 5 1 14 , 1 5 5 40 , 4 7 9 5, 5 0 9 33 - 44 7 2 0 0 0 SL S F O R R E S L - S U R P 30 3 1 9 9 No n - A S C 6 0 6 - W S N P C R e v - D e r i v a t i v ( R e c l ) SG (9 3 , 1 9 7 ) (1 , 3 4 1 ) (2 4 , 5 3 0 ) (7 , 1 5 1 ) (1 4 , 1 5 5 ) (4 0 , 47 9 ) (5 , 5 0 9 ) (3 3 ) - 44 7 2 0 0 0 T o t a l (1 2 , 3 1 8 ) (1 7 7 ) (3 , 2 4 2 ) (9 4 5 ) (1 , 8 7 1 ) (5 , 3 5 0 ) (7 2 8 ) (4 ) - 44 7 5 0 0 0 OF F - S Y S - N O N F I R M 30 1 4 0 8 OF F - S Y S T E M W H O L E S A L E - N O N F I R M SE (4 , 13 0 ) (5 7 ) (1 , 0 2 2 ) (3 0 9 ) (6 8 9 ) (1 , 7 8 3 ) (2 6 9 ) (1 ) - 44 7 5 0 0 0 T o t a l (4 , 1 3 0 ) (5 7 ) (1 , 0 2 2 ) (3 0 9 ) (6 8 9 ) (1 , 7 8 3 ) (2 6 9 ) (1 ) - 44 7 6 1 0 0 BO O K O U T S N E T T E D - G A I N 30 4 1 0 1 BO O K O U T S N E T T E D - G A I N SG 9, 6 4 0 13 9 2, 5 3 7 74 0 1, 4 6 4 4, 1 8 7 57 0 3 - Pa g e 5 o f 8 El e c t r i c O p e r a t i o n s R e v e n u e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 44 7 6 1 0 0 T o t a l 9, 6 4 0 13 9 2, 5 3 7 74 0 1, 4 6 4 4, 1 8 7 57 0 3 - 44 7 6 2 0 0 TR A D I N G N E T T E D - G A I N S 30 4 2 0 1 TR A D I N G N E T T E D - G A I N S SG 29 9 4 79 23 45 13 0 18 0 - 44 7 6 2 0 0 T o t a l 29 9 4 79 23 45 13 0 18 0 - 44 7 9 0 0 0 TR A N S S R V C 30 1 4 2 8 TR A N S S E R V - U T A H F E R C C U S T O M E R S FE R C 84 - - - - - - 84 - 44 7 9 0 0 0 T o t a l 84 - - - - - - 84 - 45 0 1 0 0 0 FO R F D I S C / I N T - R E S 30 1 8 2 0 FO R F E I T E D D I S C O U N T R E V E N U E - R E S I D E N T I A L CA 17 6 17 6 - - - - - - - 45 0 1 0 0 0 FO R F D I S C / I N T - R E S 30 1 8 2 0 FO R F E I T E D D I S C O U N T R E V E N U E - R E S I D E N T I A L ID U 22 0 - - - - - 22 0 - - 45 0 1 0 0 0 FO R F D I S C / I N T - R E S 30 1 8 2 0 FO R F E I T E D D I S C O U N T R E V E N U E - R E S I D E N T I A L OR 3, 0 2 9 - 3, 0 2 9 - - - - - - 45 0 1 0 0 0 FO R F D I S C / I N T - R E S 30 1 8 2 0 FO R F E I T E D D I S C O U N T R E V E N U E - R E S I D E N T I A L UT 2, 3 6 8 - - - - 2, 3 6 8 - - - 45 0 1 0 0 0 FO R F D I S C / I N T - R E S 30 1 8 2 0 FO R F E I T E D D I S C O U N T R E V E N U E - R E S I D E N T I A L WA 57 8 - - 57 8 - - - - - 45 0 1 0 0 0 FO R F D I S C / I N T - R E S 30 1 8 2 0 FO R F E I T E D D I S C O U N T R E V E N U E - R E S I D E N T I A L WY P 41 4 - - - 41 4 - - - - 45 0 1 0 0 0 FO R F D I S C / I N T - R E S 30 1 8 2 0 FO R F E I T E D D I S C O U N T R E V E N U E - R E S I D E N T I A L WY U 47 - - - 47 - - - - 45 0 1 0 0 0 T o t a l 6, 8 3 2 17 6 3, 0 2 9 57 8 46 1 2, 3 6 8 22 0 - - 45 0 2 0 0 0 FO R F D I S C / I N T - C O M M 30 1 8 2 1 FO R F E I T E D D I S C O U N T R E V E N U E - C O M M E R C I A L CA 50 50 - - - - - - - 45 0 2 0 0 0 FO R F D I S C / I N T - C O M M 30 1 8 2 1 FO R F E I T E D D I S C O U N T R E V E N U E - C O M M E R C I A L ID U 28 - - - - - 28 - - 45 0 2 0 0 0 FO R F D I S C / I N T - C O M M 30 1 8 2 1 FO R F E I T E D D I S C O U N T R E V E N U E - C O M M E R C I A L OR 78 0 - 78 0 - - - - - - 45 0 2 0 0 0 FO R F D I S C / I N T - C O M M 30 1 8 2 1 FO R F E I T E D D I S C O U N T R E V E N U E - C O M M E R C I A L UT 66 4 - - - - 66 4 - - - 45 0 2 0 0 0 FO R F D I S C / I N T - C O M M 30 1 8 2 1 FO R F E I T E D D I S C O U N T R E V E N U E - C O M M E R C I A L WA 13 8 - - 13 8 - - - - - 45 0 2 0 0 0 FO R F D I S C / I N T - C O M M 30 1 8 2 1 FO R F E I T E D D I S C O U N T R E V E N U E - C O M M E R C I A L WY P 10 5 - - - 10 5 - - - - 45 0 2 0 0 0 FO R F D I S C / I N T - C O M M 30 1 8 2 1 FO R F E I T E D D I S C O U N T R E V E N U E - C O M M E R C I A L WY U 14 - - - 14 - - - - 45 0 2 0 0 0 T o t a l 1, 7 8 0 50 78 0 13 8 11 9 66 4 28 - - 45 0 3 0 0 0 FO R F D I S C / I N T - I N D 30 1 8 2 2 FO R FE I T E D D I S C O U N T R E V E N U E - I N D U S T R I A L CA 28 28 - - - - - - - 45 0 3 0 0 0 FO R F D I S C / I N T - I N D 30 1 8 2 2 FO R F E I T E D D I S C O U N T R E V E N U E - I N D U S T R I A L ID U 83 - - - - - 83 - - 45 0 3 0 0 0 FO R F D I S C / I N T - I N D 30 1 8 2 2 FO R F E I T E D D I S C O U N T R E V E N U E - I N D U S T R I A L OR 26 0 - 26 0 - - - - - - 45 0 3 0 0 0 FO R F D I S C / I N T - I N D 30 1 8 2 2 FO R F E I T E D D I S C O U N T R E V E N U E - I N D U S T R I A L UT 19 8 - - - - 19 8 - - - 45 0 3 0 0 0 FO R F D I S C / I N T - I N D 30 1 8 2 2 FO R F E I T E D D I S C O U N T R E V E N U E - I N D U S T R I A L WA 33 - - 33 - - - - - 45 0 3 0 0 0 FO R F D I S C / I N T - I N D 30 1 8 2 2 FO R F E I T E D D I S C O U N T R E V E N U E - I N D U S T R I A L WY P 48 - - - 48 - - - - 45 0 3 0 0 0 FO R F D I S C / I N T - I N D 30 1 8 2 2 FO R F E I T E D D I S C O U N T R E V E N U E - I N D U S T R I A L WY U 23 - - - 23 - - - - 45 0 3 0 0 0 T ot a l 67 4 28 26 0 33 72 19 8 83 - - 45 0 4 0 0 0 GO V T M U N I / A L L O T H 30 1 8 2 3 FO R F E I T E D D I S C O U N T R E V E N U E - A L L O T H E R CA 1 1 - - - - - - - 45 0 4 0 0 0 GO V T M U N I / A L L O T H 30 1 8 2 3 FO R F E I T E D D I S C O U N T R E V E N U E - A L L O T H E R ID U 5 - - - - - 5 - - 45 0 4 0 0 0 GO V T M U N I / A L L O T H 30 1 8 2 3 FO R F E I T E D D I S C O U N T R E V E N U E - A L L O T H E R OR 45 - 45 - - - - - - 45 0 4 0 0 0 GO V T M U N I / A L L O T H 30 1 8 2 3 FO R F E I T E D D I S C O U N T R E V E N U E - A L L O T H E R UT 80 - - - - 80 - - - 45 0 4 0 0 0 GO V T M U N I / A L L O T H 30 1 8 2 3 FO R F E I T E D D I S C O U N T R E V E N U E - A L L O T H E R WA 2 - - 2 - - - - - 45 0 4 0 0 0 GO V T M U N I / A L L O T H 30 1 8 2 3 FO R F E I T E D D I S C O U N T R E V E N U E - A L L O T H E R WY P (4 ) - - - (4 ) - - - - 45 0 4 0 0 0 GO V T M U N I / A L L O T H 30 1 8 2 3 FO R F E I T E D D I S C O U N T R E V E N U E - A L L O T H E R WY U 0 - - - 0 - - - - 45 0 4 0 0 0 T o t a l 13 0 1 45 2 (4 ) 80 5 - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 2 5 MI S C S E R V R E V - A C C T S E R V I C E C H A R G E CA 42 5 42 5 - - - - - - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 2 5 MI S C S E R V R E V - A C C T S E R V I C E C H A R G E ID U 40 - - - - - 40 - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 2 5 MI S C S E R V R E V - A C C T S E R V I C E C H A R G E OR 2, 7 4 9 - 2, 7 4 9 - - - - - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 2 5 MI S C S E R V R E V - A C C T S E R V I C E C H A R G E UT 2, 6 2 0 - - - - 2, 6 2 0 - - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 2 5 MI S C S E R V R E V - A C C T S E R V I C E C H A R G E WA 69 - - 69 - - - - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 2 5 MI S C S E R V R E V - A C C T S E R V I C E C H A R G E WY P 99 - - - 99 - - - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 2 5 MI S C S E R V R E V - A C C T S E R V I C E C H A R G E WY U 7 - - - 7 - - - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 5 5 Mi s c S e r v i c e R e v e n u e - C S S ( N o n - F L T ) CA 11 11 - - - - - - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 5 5 Mi s c S e r v i c e R e v e n u e - C S S ( N o n - F L T ) ID U 36 - - - - - 36 - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 5 5 Mi s c S e r v i c e R e v e n u e - C S S ( N o n - F L T ) OR 32 0 - 32 0 - - - - - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 5 5 Mi s c S e r v i c e R e v e n u e - C S S ( N o n - F L T ) UT 56 1 - - - - 56 1 - - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 5 5 Mi s c S e r v i c e R e v e n u e - C S S ( N o n - F L T ) WA 65 - - 65 - - - - - 45 1 1 0 0 0 AC C O U N T S E R V C H G 30 1 8 5 5 Mi s c S e r v i c e R e v e n u e - C S S ( N o n - F L T ) WY P 86 - - - 86 - - - - 45 1 1 0 0 0 ACC O U N T S E R V C H G 30 1 8 5 5 Mi s c S e r v i c e R e v e n u e - C S S ( N o n - F L T ) WY U 9 - - - 9 - - - - 45 1 1 0 0 0 T o t a l 7, 0 9 9 43 6 3, 0 6 9 13 4 20 1 3, 1 8 1 76 - - Pa g e 6 o f 8 El e c t r i c O p e r a t i o n s R e v e n u e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 45 1 2 0 0 0 TA M P E R / R E C O N N E C T 30 1 8 2 6 TA M P E R I N G / U N A U T H O R I Z E D R E C O N N E C T I O N C H G S CA 1 1 - - - - - - - 45 1 2 0 0 0 TA M P E R / R E C O N N E C T 30 1 8 2 6 TA M P E R I N G / U N A U T H O R I Z E D R E C O N N E C T I O N C H G S ID U 0 - - - - - 0 - - 45 1 2 0 0 0 TA M P E R / R E C O N N E C T 30 1 8 2 6 TA M P E R I N G / U N A U T H O R I Z E D R E C O N N E C T I O N C H G S OR 5 - 5 - - - - - - 45 1 2 0 0 0 TA M P E R / R E C O N N E C T 30 1 8 2 6 TA M P E R I N G / U N A U T H O R I Z E D R E C O N N E C T I O N C H G S SO 3 0 1 0 0 1 0 0 - 45 1 2 0 0 0 TA M P E R / R E C O N N E C T 30 1 8 2 6 TA M P E R I N G / U N A U T H O R I Z E D R E C O N N E C T I O N C H G S UT 3 - - - - 3 - - - 45 1 2 0 0 0 TA M P E R / R E C O N N E C T 30 1 8 2 6 TA M P E R I N G / U N A U T H O R I Z E D R E C O N N E C T I O N C H G S WA 2 - - 2 - - - - - 45 1 2 0 0 0 TA M P E R / R E C O N N E C T 30 1 8 2 6 TA M P E R I N G / U N A U T H O R I Z E D R E C O N N E C T I O N C H G S WY P 1 - - - 1 - - - - 45 1 2 0 0 0 TA M P E R / R E C O N N E C T 30 1 8 2 6 TA M P E R I N G / U N A U T H O R I Z E D R E C O N N E C T I O N C H G S WY U 0 - - - 0 - - - - 45 1 2 0 0 0 T o t a l 15 1 6 2 2 5 0 0 - 45 1 3 0 0 0 OT H E R 30 1 8 2 8 OT H E R CA 60 60 - - - - - - - 45 1 3 0 0 0 OTH E R 30 1 8 2 8 OT H E R ID U 13 - - - - - 13 - - 45 1 3 0 0 0 OT H E R 30 1 8 2 8 OT H E R OR 35 9 - 35 9 - - - - - - 45 1 3 0 0 0 OT H E R 30 1 8 2 8 OT H E R SO 25 1 7 2 4 11 1 0 - 45 1 3 0 0 0 OT H E R 30 1 8 2 8 OT H E R UT 71 3 - - - - 71 3 - - - 45 1 3 0 0 0 OT H E R 30 1 8 2 8 OT H E R WA 11 - - 11 - - - - - 45 1 3 0 0 0 OT H E R 30 1 8 2 8 OT H E R WY P 80 - - - 80 - - - - 45 1 3 0 0 0 OT H E R 30 1 8 2 8 OT H E R WY U 11 - - - 11 - - - - 45 1 3 0 0 0 OT H E R 30 1 8 4 0 Mi s c e l l a n e o u s S e r v i c e R e v e n u e CA 2 2 - - - - - - - 45 1 3 0 0 0 OT H E R 30 1 8 4 0 Mi s c e l l a n e o u s S e r v i c e R e v e n u e OR 14 - 14 - - - - - - 45 1 3 0 0 0 OT H E R 30 1 8 4 0 Mi s c e l l a n e o u s S e r v i c e R e v e n u e UT 41 2 - - - - 41 2 - - - 45 1 3 0 0 0 OT H E R 30 1 8 4 0 Mi s c e l l a n e o u s S e r v i c e R e v e n u e WA 29 - - 29 - - - - - 45 1 3 0 0 0 T o t a l 1, 7 3 1 63 38 0 43 94 1, 1 3 6 14 0 - 45 1 4 1 0 0 EN E R G Y F I N A N S W E R 30 1 8 3 6 EN E R G Y F I N A N - N E W C O M M UT 1 - - - - 1 - - - 45 1 4 1 0 0 T o t a l 1 - - - - 1 - - - 45 3 0 0 0 0 SL S W A T E R & W P W R 35 8 9 0 0 Sa l e s o f W a t e r & W a t e r P o w e r SG 54 1 14 4 8 23 3 0 - 45 3 0 0 0 0 T o t a l 54 1 14 4 8 23 3 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 0 RE N T F R O M E L E C P R O P CA 2 2 - - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 0 RE N T F R O M E L E C P R O P ID U 1 - - - - - 1 - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 0 RE N T F R O M E L E C P R O P OR 85 4 - 85 4 - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 0 RE N T F R O M E L E C P R O P SG 36 8 5 97 28 56 16 0 22 0 - 45 4 1 0 0 0 REN T S - C O M M O N 30 1 8 6 0 RE N T F R O M E L E C P R O P SO 1, 8 5 6 39 51 2 14 1 26 0 79 8 10 6 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 0 RE N T F R O M E L E C P R O P UT 87 9 - - - - 87 9 - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 0 RE N T F R O M E L E C P R O P WA 11 - - 11 - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 0 RE N T F R O M E L E C P R O P WY P 14 - - - 14 - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 0 RE N T F R O M E L E C P R O P WY U 18 - - - 18 - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 4 RE V E N U E - J O I N T U S E O F P O L E S CA 52 3 52 3 - - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 4 RE V E N U E - J O I N T U S E O F P O L E S ID U 16 7 - - - - - 16 7 - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 4 RE V E N U E - J O I N T U S E O F P O L E S OR 2, 6 6 4 - 2, 6 6 4 - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 4 RE V E N U E - J O I N T U S E O F P O L E S UT 1, 9 4 0 - - - - 1, 9 4 0 - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 4 RE V E N U E - J O I N T U S E O F P O L E S WA 67 9 - - 67 9 - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 4 RE V E N U E - J O I N T U S E O F P O L E S WY P 33 2 - - - 33 2 - - - - 45 4 1 0 0 0 RENT S - C O M M O N 30 1 8 6 6 JO I N T U S E S A N C T I O N S & F I N E S R E V E N U E CA 1 1 - - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 6 JO I N T U S E S A N C T I O N S & F I N E S R E V E N U E ID U 5 - - - - - 5 - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 6 JO I N T U S E S A N C T I O N S & F I N E S R E V E N U E OR 11 - 11 - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 6 JO I N T U S E S A N C T I O N S & F I N E S R E V E N U E SG 0 0 0 0 0 0 0 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 6 JO I N T U S E S A N C T I O N S & F I N E S R E V E N U E UT 1 - - - - 1 - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 6 JO I N T U S E S A N C T I O N S & F I N E S R E V E N U E WA 0 - - 0 - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 7 JO I N T U S E P R O G R A M R E I M B U R S E R E V E N U E CA 7 7 - - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 7 JO I N T U S E P R O G R A M R E I M B U R S E R E V E N U E OR 68 - 68 - - - - - - 45 4 1 0 0 0 RE N TS - C O M M O N 30 1 8 6 7 JO I N T U S E P R O G R A M R E I M B U R S E R E V E N U E UT 27 7 - - - - 27 7 - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 7 JO I N T U S E P R O G R A M R E I M B U R S E R E V E N U E WA 8 - - 8 - - - - - 42 - - - 42 - - - - Pa g e 7 o f 8 El e c t r i c O p e r a t i o n s R e v e n u e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 9 UN C O L L E C T I B L E R E V E N U E J O I N T U S E CA 0 0 - - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 9 UN C O L L E C T I B L E R E V E N U E J O I N T U S E OR (2 ) - (2 ) - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 9 UN C O L L E C T I B L E R E V E N U E J O I N T U S E UT (1 3 ) - - - - (1 3 ) - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 9 UN C O L L E C T I B L E R E V E N U E J O I N T U S E WA 2 - - 2 - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 6 9 UN C O L L E C T I B L E R E V E N U E J O I N T U S E WY P 1 - - - 1 - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 0 RE N T R E V - S T E A M SG 18 4 3 48 14 28 80 11 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 1 RE N T R E V - H Y D R O SG 20 3 3 53 16 31 88 12 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 2 RE N T R E V - T R A N S SG 1, 2 1 0 17 31 8 93 18 4 52 5 72 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 3 RE N T R E V - D I S T SO 46 1 13 3 6 20 3 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 3 RE N T R E V - D I S T UT 42 2 - - - - 42 2 - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 4 RE N T R E V - G E N E R A L SG 50 1 13 4 8 22 3 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 4 RE N T R E V - G E N E R A L SO 81 2 22 6 11 35 5 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 5 RE N T R E V - C O R P SO 8 0 2 1 1 4 0 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 8 JO I N T U S E B A C K R E N T OR 1 - 1 - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 9 Jo i n t U s e C o n t r a c t e d P r o g r a m R e i m b u r s e m e CA 42 42 - - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 9 Jo i n t U s e C o n t r a c t e d P r o g r a m R e i m b u r s e m e ID U 12 - - - - - 12 - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 9 Jo i n t U s e C o n t r a c t e d P r o g r a m R e i m b u r s e m e OR 37 2 - 37 2 - - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 9 Jo i n t U s e C o n t r a c t e d P r o g r a m R e i m b u r s e m e UT 25 - - - - 25 - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 9 Jo i n t U s e C o n t r a c t e d P r o g r a m R e i m b u r s e m e WA 52 - - 52 - - - - - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 7 9 Joi n t U s e C o n t r a c t e d P r o g r a m R e i m b u r s e m e WY P 9 - - - 9 - - - - 45 4 1 0 0 0 REN T S - C O M M O N 30 1 8 8 5 RE N T R E V E N U E - S U B L E SG 38 1 10 3 6 17 2 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 8 5 RE N T R E V E N U E - S U B L E SO 62 7 13 17 3 48 88 27 0 36 0 - 45 4 1 0 0 0 RE N T S - C O M M O N 30 1 8 8 5 RE N T R E V E N U E - S U B L E UT 7 - - - - 7 - - - 45 4 1 0 0 0 T o t a l 14 , 1 0 4 66 0 5, 2 3 0 1, 1 0 7 1, 0 9 3 5, 5 5 6 45 7 1 - 45 4 2 0 0 0 RE N T S - N O N C O M M O N 30 1 8 6 2 RE N T S - N O N C O M M O N UT (2 ) - - - - (2 ) - - - 45 4 2 0 0 0 T o t a l (2 ) - - - - (2 ) - - - 45 4 3 0 0 0 MC I F O G W I R E R E V E N U E S 30 1 8 6 3 MC I F I B E R O P T I C G R O U N D W I R E R E V E N U E S SG 3, 3 5 1 48 88 2 25 7 50 9 1, 4 5 6 19 8 1 - 45 4 3 0 0 0 T o t a l 3, 3 5 1 48 88 2 25 7 50 9 1, 4 5 6 19 8 1 - 45 4 5 0 0 0 VE R T B R I D G E R E V E N U E S 36 7 2 2 2 Jo i n t U s e - V e r t i c a l B r i d g e A p p l i c F e e SG 6 0 2 0 1 3 0 0 - 45 4 5 0 0 0 T o t a l 6 0 2 0 1 3 0 0 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 1 9 5 3 An c i l l a r y R e v S c h 6 - S u p p ( C & T ) SG 1, 9 0 1 27 50 0 14 6 28 9 82 6 11 2 1 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 1 9 6 3 An c i l R e v e n u e S c h 2 - R e a c t i v e ( C & T ) SG 97 5 14 25 7 75 14 8 42 3 58 0 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 1 9 6 6 Pr i m a r y D e l i v e r y a n d D i s t r i b u t i o n S u b C h SG 46 2 7 12 1 35 70 20 0 27 0 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 1 9 6 7 An c i l l a r y R e v e n u e S c h 1 - S c h e d u l i n g SG 1, 9 3 8 28 51 0 14 9 29 4 84 2 11 5 1 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 1 9 6 9 An c i l l a r y R e v e n u e S c h 3 - R e g & F r e q ( C & T ) SG 3, 00 8 43 79 2 23 1 45 7 1, 3 0 6 17 8 1 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 1 9 7 3 An c i l l a r y R e v e n u e S c h 5 & 6 - S p i n & S u p p ( C & T SG 1, 8 0 8 26 47 6 13 9 27 5 78 5 10 7 1 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 1 9 7 4 An c i l R e v e n u e S c h 3 a - R e g u l a t i o n ( C & T ) SG 4, 0 0 7 58 1, 0 5 5 30 7 60 9 1, 7 4 0 23 7 1 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 2 0 8 2 I/ C A n c R e v S c h 1 - S c h e d u l i n g - N e v a d a P w r SG 5 0 1 0 1 2 0 0 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 2 0 9 2 I/ C A n c R e v S c h 2 - R e a c t i v e - N e v a d a P w r SG 3 0 1 0 1 1 0 0 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 2 8 3 1 I/ C O t h e r W h e e l i n g R e v e n u e - S i e r r a P a c SG 36 1 10 3 5 16 2 0 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 2 9 0 1 US E O F F A C I L I T Y R E V E N U E SG 90 6 13 23 8 70 13 8 39 3 54 0 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 2 9 8 1 Tr a n s m i s s i o n R e s a l e s t o O t h e r P a r t i e s SG 13 9 2 37 11 21 61 8 0 - 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v 30 2 9 8 2 Tr a n s m i s s i o n R e v - U n r e s e r v e d U s e C h a r g e s SG 57 8 8 15 2 44 88 25 1 34 0 - 45 6 1 1 0 0 T o t a l 15 , 7 6 6 22 7 4, 1 5 0 1, 2 1 0 2, 3 9 5 6, 8 4 8 93 2 6 - 45 6 1 9 1 0 S/ T F I R M W H E E L R E V 30 1 9 2 6 SH O R T T E R M F I R M W H E E L I N G SG 2, 7 9 4 40 73 5 21 4 42 4 1, 2 1 3 16 5 1 - 45 6 1 9 1 0 T o t a l 2, 7 9 4 40 73 5 21 4 42 4 1, 2 1 3 16 5 1 - 45 6 1 9 2 0 L/ T F I R M W H E E L R E V 30 1 9 1 2 PO S T - M E R G E R F I R M W H E E L I N G SG 15 , 3 1 4 22 0 4, 0 3 1 1, 1 7 5 2, 3 2 6 6, 6 5 2 90 5 6 - 45 6 1 9 2 0 L/ T F I R M W H E E L R E V 30 1 9 1 6 PR E - M E R G E R F I R M W H E E L I N G SG 7, 6 7 8 11 0 2, 0 2 1 58 9 1, 1 6 6 3, 3 3 5 45 4 3 - 45 6 1 9 2 0 L/T F I R M W H E E L R E V 30 1 9 1 7 PR E - M E R G E R F I R M W H E E L I N G SG 22 , 5 1 6 32 4 5, 9 2 6 1, 7 2 8 3, 4 2 0 9, 7 8 0 1, 3 3 1 8 - 45 6 1 9 2 0 L/ T F I R M W H E E L R E V 30 2 9 8 0 Tr a n s m i s s o n P o i n t - t o - P o i n t R e v e n u e SG 32 , 8 7 0 47 3 8, 6 5 1 2, 52 2 4, 9 9 2 14 , 2 7 6 1, 9 4 3 12 - 45 6 1 9 2 0 T o t a l 78 , 3 7 8 1, 1 2 8 20 , 6 2 9 6, 0 1 3 11 , 9 0 4 34 , 0 4 2 4, 6 3 3 28 - 45 6 1 9 3 0 NO N - F I R M W H E E L R E V 30 1 9 2 2 NO N - F I R M W H E E L I N G R E V E N U E SE 14 , 3 5 7 19 7 3, 5 5 3 1, 0 7 5 2, 3 9 4 6, 1 9 7 93 6 5 - Pa g e 8 o f 8 El e c t r i c O p e r a t i o n s R e v e n u e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 45 6 1 9 3 0 NO N - F I R M W H E E L R E V 30 2 8 2 2 I/ C N o n - F i r m W h e e l i n g R e v e n u e - N e v a d a P w r SE 20 1 3 50 15 34 87 13 0 - 45 6 1 9 3 0 T o t a l 14 , 5 5 8 20 0 3, 6 0 3 1, 0 9 1 2, 4 2 8 6, 2 8 3 94 9 5 - 45 6 1 9 9 0 TR A N S M N R E V R E F U N D 30 1 9 1 3 Tr a n s m i s s i o n T a r i f f T r u e - u p SG 41 7 6 11 0 32 63 18 1 25 0 - 45 6 1 9 9 0 T o t a l 41 7 6 11 0 32 63 18 1 25 0 - 45 6 2 1 0 0 US E O F F A C I L R E V 30 1 9 1 1 "I N C O M E F R O M F I S H , W I L D L I F E " SG 12 0 3 1 2 5 1 0 - 45 6 2 1 0 0 T o t a l 12 0 3 1 2 5 1 0 - 45 6 2 3 0 0 MI S C O T H E R R E V 30 1 9 0 0 EL E C T R I C I N C O M E O T H E R SG 31 0 8 2 5 13 2 0 - 45 6 2 3 0 0 MI S C O T H E R R E V 30 1 9 0 0 EL E C T R I C I N C O M E O T H E R UT 24 - - - - 24 - - - 45 6 2 3 0 0 MI S C O T H E R R E V 30 1 9 0 1 WA S H I N G T O N - C O L S T R I P 3 WA (5 2 ) - - (5 2 ) - - - - - 45 6 2 3 0 0 MI S C O T H E R R E V 30 1 9 1 5 OT H E R E L E C R E V - M I S C SG 78 1 11 20 6 60 11 9 33 9 46 0 - 45 6 2 3 0 0 MI S C O T H E R R E V 30 1 9 3 9 Es t i m a t e d O t h e r E l e c t r i c R e v e n u e SG 14 0 4 1 2 6 1 0 - 45 6 2 3 0 0 MI S C O T H E R R E V 30 1 9 4 0 FL Y A S H & B Y - P R O D U C T S A L E S SG 4, 0 7 6 59 1, 0 7 3 31 3 61 9 1, 7 7 0 24 1 1 - 45 6 2 3 0 0 MI S C O T H E R R E V 30 1 9 4 9 TH I R D P A R T Y T R N O & M R E V SG 46 4 7 12 2 36 70 20 1 27 0 - 45 6 2 3 0 0 MI S C O T H E R R E V 30 1 9 5 1 NO N - W H E E L I N G S Y S R E V SG 63 8 9 16 8 49 97 27 7 38 0 - 45 6 2 3 0 0 MIS C O T H E R R E V 30 1 9 5 5 OT H E R R E V W Y R E G K E N N E C O T T WY P 15 0 - - - 15 0 - - - - 45 6 2 3 0 0 MI S C O T H E R R E V 30 1 9 5 8 Wi n d - b a s e d A n c i l l a r y S e r v i c e s E s t i m a t e SG (1 , 1 5 4 ) (1 7 ) (3 0 4 ) (8 9 ) (1 7 5 ) (5 0 1 ) (6 8 ) (0 ) - 45 6 2 3 0 0 MI S C O T H E R R E V 30 1 9 5 9 Wi n d - b a s e d A n c i l l a r y S e r v i c e s / R e v e n u e SG 10 , 3 1 9 14 8 2, 7 1 6 79 2 1, 5 6 7 4, 4 8 2 61 0 4 - 45 6 2 3 0 0 MI S C O T H E R R E V 30 2 0 7 1 I/ C T r a n s m i s s i o n O & M R e v e n u e - S i e r r a P a c SG 8 0 2 1 1 3 0 0 - 45 6 2 3 0 0 MI S C O T H E R R E V 36 1 0 0 0 ST E A M S A L E S SG 55 7 8 14 7 43 85 24 2 33 0 - 45 6 2 3 0 0 MI S C O T H E R R E V 37 4 4 0 0 Ti m b e r S a l e s - U t i l i t y P r o p e r t y SG 65 0 9 17 1 50 99 28 2 38 0 - 45 6 2 3 0 0 T ot a l 16 , 5 0 6 23 6 4, 3 1 2 1, 2 0 5 2, 6 3 9 7, 1 4 0 96 8 6 - 45 6 2 3 1 0 EI M - M I S C E L L A N E O U S 30 8 0 0 1 EI M R e v - F o r e c a s t i n g F e e : P a c t o T C SG 15 0 4 1 2 6 1 0 - 45 6 2 3 1 0 T o t a l 15 0 4 1 2 6 1 0 - 45 6 2 4 0 0 M& S I N V E N T O R Y S A L E S 36 2 9 5 0 M& S I N V E N T O R Y S A L E S OR 0 - 0 - - - - - - 45 6 2 4 0 0 M& S I N V E N T O R Y S A L E S 36 2 9 5 0 M& S I N V E N T O R Y S A L E S SG 1 0 0 0 0 0 0 0 - 45 6 2 4 0 0 M& S I N V E N T O R Y S A L E S 36 2 9 5 0 M& S I N V E N T O R Y S A L E S SO 4, 4 2 0 94 1, 2 1 9 33 5 61 8 1, 9 0 0 25 3 1 - 45 6 2 4 0 0 M& S I N V E N T O R Y S A L E S 36 2 9 5 0 M& S I N V E N T O R Y S A L E S UT 19 3 - - - - 19 3 - - - 45 6 2 4 0 0 T o t a l 4, 6 1 3 94 1, 2 1 9 33 5 61 8 2, 0 9 3 25 3 1 - 45 6 2 5 0 0 M&S I N V C O S T O F S A L E 51 4 9 5 0 M& S I N V E N T O R Y C O S T O F S A L E S UT (4 , 9 4 5 ) - - - - (4 , 9 4 5 ) - - - 45 6 2 5 0 0 T o t a l (4 , 9 4 5 ) - - - - (4 , 9 4 5 ) - - - 45 6 2 7 0 0 RN W E N R G Y C R D T S A L E S 30 1 9 4 3 Re n e w a b l e E n e r g y C r e d i t S a l e s - D e f e r r a l SG (1 , 1 3 2 ) (1 6 ) (2 9 8 ) (8 7 ) (1 7 2 ) (49 2 ) (6 7 ) (0 ) - 45 6 2 7 0 0 RN W E N R G Y C R D T S A L E S 30 1 9 4 4 Re n e w a b l e E n e r g y C r e d i t S a l e s - E s t i m a t e SG 83 7 12 22 0 64 12 7 36 4 49 0 - 45 6 2 7 0 0 RN W E N R G Y C R D T S A L E S 30 1 9 4 5 Re n e w a b l e E n e r g y C r e d i t S a l e s SG 4, 4 0 8 63 1, 1 6 0 33 8 67 0 1, 9 1 5 26 1 2 - 45 6 2 7 0 0 RN W E N R G Y C R D T S A L E S 35 2 9 4 3 Re n w b l E n C r S l s - A m t OT H E R (1 , 2 4 5 ) - - - - - - - (1 , 2 4 5 ) 45 6 2 7 0 0 RN W E N R G Y C R D T S A L E S 35 2 9 5 0 RE C S a l e s - W i n d W a k e L o s s I n d e m n i t y SG 7 0 2 1 1 3 0 0 - 45 6 2 7 0 0 T o t a l 2, 8 7 4 59 1, 0 8 4 31 6 62 6 1, 7 8 9 24 4 1 (1 , 2 4 5 ) 45 6 2 8 0 0 CA G H G E m i s s i o n A l l o 35 2 0 0 1 CA G H G A l l o w a n c e R e v e n u e s OT H E R 12 , 7 8 4 - - - - - - - 12 , 7 8 4 45 6 2 8 0 0 CA G H G E m i s s i o n A l l o 35 2 0 0 2 CA G H G A l l o w a n c e R e v e n u e s - D e f e r r a l OT H E R (1 2 , 7 8 4 ) - - - - - - - (1 2 , 7 8 4 ) 45 6 2 8 0 0 CA G H G E m i s s i o n A l l o 35 2 0 0 3 CA G H G A l l o w a n c e R e v e n u e s – A m o r t z OT H E R 12 , 1 0 5 - - - - - - - 12 , 1 0 5 45 6 2 8 0 0 CA G H G E m i s s i o n A l l o 35 2 0 0 4 CA G H G A l l o w R e v e n u e s - S O M A H A m o r t z OT H E R 15 0 - - - - - - - 15 0 45 6 2 8 0 0 T o t a l 12 , 2 5 5 - - - - - - - 12 , 2 5 5 45 6 3 5 0 0 Ot h E l e c R e v - D e f T r n 30 5 9 9 0 FE R C T r a n s m i s s i o n R e f u n d - D e f e r r a l OR (1 0 , 0 8 8 ) - (1 0 , 0 8 8 ) - - - - - - 45 6 3 5 0 0 Oth E l e c R e v - D e f T r n 30 5 9 9 1 FE R C T r a n s m i s s i o n R e f u n d - A m o r t z OR 6, 9 5 3 - 6, 9 5 3 - - - - - - 45 6 3 5 0 0 T o t a l (3 , 1 3 5 ) - (3 , 1 3 5 ) - - - - - - Gr a n d T o t a l 5, 0 6 5 , 7 0 9 10 3 , 1 4 0 1, 3 6 3 , 7 3 5 33 4 , 2 7 3 71 9 , 0 0 8 2, 1 3 5 , 3 0 6 29 8 , 7 6 3 14 , 4 2 3 97 , 0 6 2 B2. O&M EXPENSE Pa g e 1 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 50 0 0 0 0 0 OP E R S U P V & E N G 0 OP E R A T I O N S U P E R V I S I O N A N D E N G I N E E R I N G SG 17 , 7 1 1 25 5 4, 6 6 2 1, 3 5 9 2, 6 9 0 7, 6 9 3 1, 0 4 7 6 - 50 0 0 0 0 0 T o t a l 17 , 7 1 1 25 5 4, 6 6 2 1, 3 5 9 2, 6 9 0 7, 6 9 3 1, 0 4 7 6 - 50 0 1 0 0 0 OP E R S U P V & E N G 0 OP E R A T I O N S U P E R V I S I O N A N D E N G I N E E R I N G SG 11 4 2 30 9 17 49 7 0 - 50 0 1 0 0 0 T o t a l 11 4 2 30 9 17 49 7 0 - 50 1 0 0 0 0 FU E L C O N S U M E D 0 FU E L C O N S U M E D SE 3, 3 0 9 45 81 9 24 8 55 2 1, 4 2 8 21 6 1 - 50 1 0 0 0 0 T o t a l 3, 3 0 9 45 81 9 24 8 55 2 1, 4 2 8 21 6 1 - 50 1 1 0 0 0 FU E L C O N S U M E D - C O A L 0 FU E L C O N S U M E D - C O A L SE 70 4 , 7 3 1 9, 6 7 7 17 4 , 3 9 1 52 , 7 8 9 11 7 , 5 1 1 30 4 , 1 6 4 45 , 9 6 2 23 7 - 50 1 1 0 0 0 T o t a l 70 4 , 7 3 1 9, 6 7 7 17 4 , 3 9 1 52 , 7 8 9 11 7 , 5 1 1 30 4 , 1 6 4 45 , 9 6 2 23 7 - 50 1 1 2 0 0 FU E L - O V R B D N A M O R T 0 FU E L - O V E R B U R D E N A M O R T I Z A T I O N ID U 11 5 - - - - - 11 5 - - 50 1 1 2 0 0 FU E L - O V R B D N A M O R T 0 FU E L - O V E R B U R D E N A M O R T I Z A T I O N WY P 32 4 - - - 32 4 - - - - 50 1 1 2 0 0 T o t a l 44 0 - - - 32 4 - 11 5 - - 50 1 1 5 0 0 FU E L R E G C S T D F R L A M 0 FU E L - R E G C O S T D E F E R R A L & A M O R T Z CA 0 0 - - - - - - - 50 1 1 5 0 0 FU E L R E G C S T D F R L A M 0 FU E L - R E G C O S T D E F E R R A L & A M O R T Z OR 1, 6 5 6 - 1, 6 5 6 - - - - - - 50 1 1 5 0 0 FU E L R E G C S T D F R L A M 0 FU E L - R E G C O S T D E F E R R A L & A M O R T Z SE (1 , 1 4 7 ) (1 6 ) (2 8 4 ) (8 6 ) (1 9 1 ) (4 9 5 ) (7 5 ) (0 ) - 50 1 1 5 0 0 FU E L R E G C S T D F R L A M 0 FU E L - R E G C O S T D E F E R R A L & A M O R T Z WA 1 - - 1 - - - - - 50 1 1 5 0 0 FU E L R E G C S T D F R L A M 0 FU E L - R E G C O S T D E F E R R A L & A M O R T Z WY P 2, 3 7 1 - - - 2, 3 7 1 - - - - 50 1 1 5 0 0 T o t a l 2, 8 8 1 (1 6 ) 1, 3 7 2 (8 5 ) 2, 1 7 9 (4 9 5 ) (7 5 ) (0 ) - 50 1 2 0 0 0 FU E L H A N D - C O A L 0 FU E L H A N D L I N G C O S T S - C O A L SE 10 , 1 6 0 14 0 2, 5 1 4 76 1 1, 6 9 4 4, 3 8 5 66 3 3 - 50 1 2 0 0 0 T o t a l 10 , 1 6 0 14 0 2, 5 1 4 76 1 1, 6 9 4 4, 3 8 5 66 3 3 - 50 1 3 0 0 0 ST A R T U P F U E L - G A S 0 ST A R T U P F U E L - G A S SE 29 4 4 73 22 49 12 7 19 0 - 50 1 3 0 0 0 T o t a l 29 4 4 73 22 49 12 7 19 0 - 50 1 3 5 0 0 FU E L C O N S U M E D - G A S 0 FU E L C O N S U M E D - G A S SE 7, 4 7 0 10 3 1, 8 4 9 56 0 1, 2 4 6 3, 2 2 4 48 7 3 - 50 1 3 5 0 0 T o t a l 7, 4 7 0 10 3 1, 8 4 9 56 0 1, 2 4 6 3, 2 2 4 48 7 3 - 50 1 4 0 0 0 FU E L C O N S U M E D - D I E S E L 0 FU E L C O N S U M E D - D I E S E L SE 11 0 3 1 2 5 1 0 - 50 1 4 0 0 0 T o t a l 11 0 3 1 2 5 1 0 - 50 1 4 5 0 0 ST A R T U P F U E L - D I E S E L 0 ST A R T U P F U E L - D I E S E L SE 5, 3 4 4 73 1, 3 2 2 40 0 89 1 2, 3 0 6 34 9 2 - 50 1 4 5 0 0 T o t a l 5, 3 4 4 73 1, 3 2 2 40 0 89 1 2, 3 0 6 34 9 2 - 50 1 5 0 0 0 FU E L C O N S - R E S D I S P 0 FU E L C O N S U M E D - R E S I D U A L D I S P O S A L SE 13 3 2 33 10 22 57 9 0 - 50 1 5 0 0 0 T o t a l 13 3 2 33 10 22 57 9 0 - 50 1 5 1 0 0 AS H & A S H B Y P R D S A L E 0 AS H & A S H B Y P R O D U C T S S A L E S SE 0 0 0 0 0 0 0 0 - 50 1 5 1 0 0 T o t a l 0 0 0 0 0 0 0 0 - 50 2 0 0 0 0 ST E A M E X P E N S E S 0 ST E A M E X P E N S E S SG 45 , 2 2 8 65 1 11 , 9 0 4 3, 4 7 0 6, 8 6 9 19 , 6 4 4 2, 6 7 3 16 - 50 2 0 0 0 0 T o t a l 45 , 2 2 8 65 1 11 , 9 0 4 3, 4 7 0 6, 8 6 9 19 , 6 4 4 2, 6 7 3 16 - 50 2 2 0 0 0 ST M E X P - F L Y A S H 0 ST E A M E X P E N S E S - F L Y A S H F A C I L I T Y SG 4, 7 9 0 69 1, 2 6 1 36 8 72 8 2, 0 8 1 28 3 2 - 50 2 2 0 0 0 T o t a l 4, 7 9 0 69 1, 2 6 1 36 8 72 8 2, 0 8 1 28 3 2 - 50 2 3 0 0 0 ST M E X P B O T T O M A S H 0 ST E A M E X P E N S E S - B O T T O M A S H F A C I L I T Y SG 64 7 9 17 0 50 98 28 1 38 0 - 50 2 3 0 0 0 T o t a l 64 7 9 17 0 50 98 28 1 38 0 - 50 2 4 0 0 0 ST M E X P S C R U B B E R 0 ST E A M E X P E N S E S - S C R U B B E R SG 7, 8 2 4 11 3 2, 0 5 9 60 0 1, 1 8 8 3, 3 9 8 46 2 3 - 50 2 4 0 0 0 T o t a l 7, 8 2 4 11 3 2, 0 5 9 60 0 1, 1 8 8 3, 3 9 8 46 2 3 - 50 2 9 0 0 0 ST M E X P - O T H E R 0 ST E A M E X P E N S E S - A L L O T H E R SG 21 , 7 6 0 31 3 5, 7 2 7 1, 6 7 0 3, 3 0 5 9, 4 5 1 1, 2 8 6 8 - 50 2 9 0 0 0 T o t a l 21 , 7 6 0 31 3 5, 7 2 7 1, 6 7 0 3, 3 0 5 9, 4 5 1 1, 2 8 6 8 - 50 3 0 0 0 0 ST E A M F R M O T H S R C S 0 ST E A M F R O M O T H E R S O U R C E S SE 4, 8 3 7 66 1, 1 9 7 36 2 80 7 2, 0 8 8 31 5 2 - 50 3 0 0 0 0 T o t a l 4, 8 3 7 66 1, 1 9 7 36 2 80 7 2, 0 8 8 31 5 2 - 50 5 0 0 0 0 EL E C T R I C E X P E N S E S 0 EL E C T R I C E X P E N S E S SG 1, 5 3 1 22 40 3 11 7 23 2 66 5 90 1 - 50 5 0 0 0 0 T o t a l 1, 5 3 1 22 40 3 11 7 23 2 66 5 90 1 - 50 5 1 0 0 0 EL E C E X P G E N E R A L 0 EL E C T R I C E X P E N S E S - G E N E R A L SG 2 0 0 0 0 1 0 0 - 50 5 1 0 0 0 T o t a l 2 0 0 0 0 1 0 0 - 50 6 0 0 0 0 MI S C S T E A M P W R E X P 0 MI S C E L L A N E O U S S T E A M P O W E R E X P E N S E S SG 48 , 9 1 8 70 4 12 , 8 7 5 3, 7 5 3 7, 4 3 0 21 , 2 4 7 2, 8 9 2 18 - 50 6 0 0 0 0 T o t a l 48 , 9 1 8 70 4 12 , 8 7 5 3, 7 5 3 7, 4 3 0 21 , 2 4 7 2, 8 9 2 18 - 50 6 1 0 0 0 MI S C S T M E X P - C O N 0 MI S C S T E A M E X P - C O N S U M A B L E S SG 1, 2 7 0 18 33 4 97 19 3 55 2 75 0 - 50 6 1 0 0 0 T o t a l 1, 2 7 0 18 33 4 97 19 3 55 2 75 0 - 50 6 1 1 0 0 MI S C S T M E X P P L C L U 0 MI S C S T E A M E X P - P L A N T C L E A N U P SG 1, 3 7 4 20 36 2 10 5 20 9 59 7 81 0 - 50 6 1 1 0 0 T o t a l 1, 3 7 4 20 36 2 10 5 20 9 59 7 81 0 - Pa g e 2 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 50 6 1 3 0 0 MI S C S T M E X P C O M P T 0 MI S C S T E A M E X P - C O M P U T E R E X P SG 41 3 6 10 9 32 63 18 0 24 0 - 50 6 1 3 0 0 T o t a l 41 3 6 10 9 32 63 18 0 24 0 - 50 6 1 4 0 0 MI S C S T M E X P O F F I C 0 MI S C S T E A M E X P - O F F I C E A D M I N I S T R A T I O N SG 2, 3 4 8 34 61 8 18 0 35 7 1, 0 2 0 13 9 1 - 50 6 1 4 0 0 T o t a l 2, 3 4 8 34 61 8 18 0 35 7 1, 0 2 0 13 9 1 - 50 6 1 5 0 0 MI S C S T M E X P C O M M 0 MI S C S T E A M E X P - C O M M U N I C A T I O N S SG 15 0 2 39 11 23 65 9 0 - 50 6 1 5 0 0 T o t a l 15 0 2 39 11 23 65 9 0 - 50 6 1 6 0 0 MI S C S T M E X P F I R E 0 MI S C S T E A M E X P - F I R E S U P P R E S S I O N SG 51 1 13 4 8 22 3 0 - 50 6 1 6 0 0 T o t a l 51 1 13 4 8 22 3 0 - 50 6 2 0 0 0 MI S C S T M - E N V R M N T 0 MI S C S T E A M - E N V I R O N M E N T A L SG 3, 5 4 3 51 93 2 27 2 53 8 1, 5 3 9 20 9 1 - 50 6 2 0 0 0 T o t a l 3, 5 4 3 51 93 2 27 2 53 8 1, 5 3 9 20 9 1 - 50 6 3 0 0 0 MI S C S T E A M J V A C R 0 MI S C S T E A M P O W E R E X P E N S E S - J V A C U T B A C K SG (4 0 , 5 4 9 ) (5 8 3 ) (1 0 , 6 7 2 ) (3 , 1 1 1 ) (6 , 1 5 9 ) (1 7 , 6 1 2 ) (2 , 3 9 7 ) (1 5 ) - 50 6 3 0 0 0 T o t a l (4 0 , 5 4 9 ) (5 8 3 ) (1 0 , 6 7 2 ) (3 , 1 1 1 ) (6 , 1 5 9 ) (1 7 , 6 1 2 ) (2 , 3 9 7 ) (1 5 ) - 50 6 4 0 0 0 MI S C S T M E X P R C R T 0 MI S C S T E A M E X P - R E C R U I T / S T A F F SG 25 0 7 2 4 11 1 0 - 50 6 4 0 0 0 T o t a l 25 0 7 2 4 11 1 0 - 50 6 5 0 0 0 MI S C S T M E X P - S E C 0 MI S C S T E A M E X P - S E C U R I T Y SG 52 2 8 13 7 40 79 22 7 31 0 - 50 6 5 0 0 0 T o t a l 52 2 8 13 7 40 79 22 7 31 0 - 50 6 6 0 0 0 MI S C S T M E X P - S F T Y 0 MI S C S T E A M E X P - S A F E T Y SG 1, 1 4 8 17 30 2 88 17 4 49 8 68 0 - 50 6 6 0 0 0 T o t a l 1, 1 4 8 17 30 2 88 17 4 49 8 68 0 - 50 6 7 0 0 0 MI S C S T M E X P T R N N G 0 MI S C S T E A M E X P - T R A I N I N G SG 4, 8 4 9 70 1, 2 7 6 37 2 73 6 2, 1 0 6 28 7 2 - 50 6 7 0 0 0 T o t a l 4, 8 4 9 70 1, 2 7 6 37 2 73 6 2, 1 0 6 28 7 2 - 50 6 9 0 0 0 MI S C S T M E X P W T S P Y 0 MI S C S T E A M E X P - W A T E R S U P P L Y SG 19 2 3 50 15 29 83 11 0 - 50 6 9 0 0 0 T o t a l 19 2 3 50 15 29 83 11 0 - 50 6 9 9 0 0 MI S C S T M E X P M I S C 0 MI S C S T E A M E X P - M I S C E L L A N E O U S SG 2, 7 8 9 40 73 4 21 4 42 4 1, 2 1 1 16 5 1 - 50 6 9 9 0 0 T o t a l 2, 7 8 9 40 73 4 21 4 42 4 1, 2 1 1 16 5 1 - 50 7 0 0 0 0 RE N T S ( S T E A M G E N ) 0 RE N T S ( S T E A M G E N E R A T I O N ) SG 49 2 7 13 0 38 75 21 4 29 0 - 50 7 0 0 0 0 T o t a l 49 2 7 13 0 38 75 21 4 29 0 - 51 0 0 0 0 0 MN T S U P E R V & E N G 0 MA I N T E N A N C E S U P E R V I S I O N A N D E N G I N E E R I N G SG 4, 1 9 6 60 1, 1 0 4 32 2 63 7 1, 8 2 3 24 8 2 - 51 0 0 0 0 0 T o t a l 4, 1 9 6 60 1, 1 0 4 32 2 63 7 1, 8 2 3 24 8 2 - 51 0 1 0 0 0 MN T N C E S U P V S N & E N G 0 MA I N T E N A N C E S U P E R V I S I O N A N D E N G I N E E R I N G SG 3, 0 9 7 45 81 5 23 8 47 0 1, 3 4 5 18 3 1 - 51 0 1 0 0 0 T o t a l 3, 0 9 7 45 81 5 23 8 47 0 1, 3 4 5 18 3 1 - 51 1 0 0 0 0 MN T O F S T R U C T U R E S 0 MA I N T E N A N C E O F S T R U C T U R E S SG 6, 4 4 3 93 1, 6 9 6 49 4 97 9 2, 7 9 8 38 1 2 - 51 1 0 0 0 0 T o t a l 6, 4 4 3 93 1, 6 9 6 49 4 97 9 2, 7 9 8 38 1 2 - 51 1 1 0 0 0 MN T O F S T R U C T U R E S 0 MA I N T O F S T R U C T U R E S B O I L E R & S T R U C T U R E S SG 4, 8 6 4 70 1, 2 8 0 37 3 73 9 2, 1 1 3 28 8 2 - 51 1 1 0 0 0 T o t a l 4, 8 6 4 70 1, 2 8 0 37 3 73 9 2, 1 1 3 28 8 2 - 51 1 1 1 0 0 MN T S T R C T P M P P L N T 0 MA I N T O F S T R U C T - W A T E R S U P P L Y - P U M P P L A N T SG 58 3 8 15 4 45 89 25 3 34 0 - 51 1 1 1 0 0 T o t a l 58 3 8 15 4 45 89 25 3 34 0 - 51 1 1 2 0 0 MN T S T R C T W A S T E W T 0 MA I N T O F S T R U C T U R E S - W A S T E W A T E R SG 1, 0 9 9 16 28 9 84 16 7 47 7 65 0 - 51 1 1 2 0 0 T o t a l 1, 0 9 9 16 28 9 84 16 7 47 7 65 0 - 51 1 2 0 0 0 ST R U C T U R A L S Y S T E M S 0 MA I N T O F S T R U C T U R E S - B U I L D I N G S SG 10 , 1 4 6 14 6 2, 6 7 0 77 8 1, 5 4 1 4, 4 0 7 60 0 4 - 51 1 2 0 0 0 T o t a l 10 , 1 4 6 14 6 2, 6 7 0 77 8 1, 5 4 1 4, 4 0 7 60 0 4 - 51 1 4 0 0 0 MN T O F S T R C T C A T H 0 MA I N T O F S T R U C T U R E S - C A T H O D I C P R O T E C T I O SG 32 0 8 2 5 14 2 0 - 51 1 4 0 0 0 T o t a l 32 0 8 2 5 14 2 0 - 51 1 6 0 0 0 MN T S T R C T D A M R I V R 0 MA I N T O F S T R U C T U R E S - D A M S A N D R I V E R S SG 12 1 2 32 9 18 53 7 0 - 51 1 6 0 0 0 T o t a l 12 1 2 32 9 18 53 7 0 - 51 1 7 0 0 0 MN T S T R C T F I R E P R T 0 51 1 7 0 0 0 / 0 SG 1, 4 3 8 21 37 8 11 0 21 8 62 4 85 1 - 51 1 7 0 0 0 T o t a l 1, 4 3 8 21 37 8 11 0 21 8 62 4 85 1 - 51 1 8 0 0 0 MN T S T R C T - G R O U N D S 0 51 1 8 0 0 0 / 0 SG 80 4 12 21 2 62 12 2 34 9 48 0 - 51 1 8 0 0 0 T o t a l 80 4 12 21 2 62 12 2 34 9 48 0 - 51 1 9 0 0 0 MN T O F S T R C T - H V A C 0 51 1 9 0 0 0 / 0 SG 1, 5 1 7 22 39 9 11 6 23 0 65 9 90 1 - 51 1 9 0 0 0 T o t a l 1, 5 1 7 22 39 9 11 6 23 0 65 9 90 1 - 51 1 9 9 0 0 MN T O F S T R C T - M I S C 0 51 1 9 9 0 0 / 0 SG 56 7 8 14 9 44 86 24 6 34 0 - 51 1 9 9 0 0 T o t a l 56 7 8 14 9 44 86 24 6 34 0 - 51 2 0 0 0 0 MA N T O F B O I L R P L N T 0 51 2 0 0 0 0 / 0 SG 13 , 0 9 4 18 8 3, 4 4 6 1, 0 0 5 1, 9 8 9 5, 6 8 7 77 4 5 - Pa g e 3 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 51 2 0 0 0 0 T o t a l 13 , 0 9 4 18 8 3, 4 4 6 1, 0 0 5 1, 9 8 9 5, 6 8 7 77 4 5 - 51 2 1 0 0 0 MN T B O I L R - A I R H T R 0 51 2 1 0 0 0 / 0 SG 6, 7 0 2 96 1, 7 6 4 51 4 1, 0 1 8 2, 9 1 1 39 6 2 - 51 2 1 0 0 0 T o t a l 6, 7 0 2 96 1, 7 6 4 51 4 1, 0 1 8 2, 9 1 1 39 6 2 - 51 2 1 1 0 0 MN T B O I L R - C H E M F D 0 51 2 1 1 0 0 / 0 SG 16 3 2 43 13 25 71 10 0 - 51 2 1 1 0 0 T o t a l 16 3 2 43 13 25 71 10 0 - 51 2 1 2 0 0 MN T B O I L R - C L H A N D L 0 51 2 1 2 0 0 / 0 SG 4, 5 6 2 66 1, 2 0 1 35 0 69 3 1, 9 8 1 27 0 2 - 51 2 1 2 0 0 T o t a l 4, 5 6 2 66 1, 2 0 1 35 0 69 3 1, 9 8 1 27 0 2 - 51 2 1 4 0 0 MN T B O I L - D E M I N E R L Z 0 51 2 1 4 0 0 / 0 SG 35 2 5 93 27 54 15 3 21 0 - 51 2 1 4 0 0 T o t a l 35 2 5 93 27 54 15 3 21 0 - 51 2 1 5 0 0 MN T B O I L - E X T R C S T M 0 51 2 1 5 0 0 / 0 SG 37 1 5 98 28 56 16 1 22 0 - 51 2 1 5 0 0 T o t a l 37 1 5 98 28 56 16 1 22 0 - 51 2 1 6 0 0 MN T B O I L R - F L Y A S H 0 51 2 1 6 0 0 / 0 SG 3, 5 3 3 51 93 0 27 1 53 7 1, 5 3 4 20 9 1 - 51 2 1 6 0 0 T o t a l 3, 5 3 3 51 93 0 27 1 53 7 1, 5 3 4 20 9 1 - 51 2 1 7 0 0 MN T B O I L - F U E L O I L 0 51 2 1 7 0 0 / 0 SG 68 2 10 18 0 52 10 4 29 6 40 0 - 51 2 1 7 0 0 T o t a l 68 2 10 18 0 52 10 4 29 6 40 0 - 51 2 1 8 0 0 MN T B O I L - F E E D W A T R 0 51 2 1 8 0 0 / 0 SG 5, 4 6 1 79 1, 4 3 7 41 9 82 9 2, 3 7 2 32 3 2 - 51 2 1 8 0 0 T o t a l 5, 4 6 1 79 1, 4 3 7 41 9 82 9 2, 3 7 2 32 3 2 - 51 2 1 9 0 0 MN T B O I L - F R Z P R T E C 0 51 2 1 9 0 0 / 0 SG 38 1 10 3 6 17 2 0 - 51 2 1 9 0 0 T o t a l 38 1 10 3 6 17 2 0 - 51 2 2 0 0 0 MN T B O I L R - A U X S Y S T 0 51 2 2 0 0 0 / 0 SG 88 5 13 23 3 68 13 4 38 4 52 0 - 51 2 2 0 0 0 T o t a l 88 5 13 23 3 68 13 4 38 4 52 0 - 51 2 2 1 0 0 MN T B O I L R - M A I N S T M 0 51 2 2 1 0 0 / 0 SG 3, 6 3 2 52 95 6 27 9 55 2 1, 5 7 8 21 5 1 - 51 2 2 1 0 0 T o t a l 3, 6 3 2 52 95 6 27 9 55 2 1, 5 7 8 21 5 1 - 51 2 2 2 0 0 MN T B O I L - P L V R Z D C L 0 51 2 2 2 0 0 / 0 SG 7, 8 9 0 11 4 2, 0 7 7 60 5 1, 1 9 8 3, 4 2 7 46 6 3 - 51 2 2 2 0 0 T o t a l 7, 8 9 0 11 4 2, 0 7 7 60 5 1, 1 9 8 3, 4 2 7 46 6 3 - 51 2 2 3 0 0 MN T B O I L - P R E C I P / B A G 0 51 2 2 3 0 0 / 0 SG 3, 2 1 5 46 84 6 24 7 48 8 1, 3 9 6 19 0 1 - 51 2 2 3 0 0 T o t a l 3, 2 1 5 46 84 6 24 7 48 8 1, 3 9 6 19 0 1 - 51 2 2 4 0 0 MN T B O I L - P R T R T W T R 0 51 2 2 4 0 0 / 0 SG 49 2 7 12 9 38 75 21 4 29 0 - 51 2 2 4 0 0 T o t a l 49 2 7 12 9 38 75 21 4 29 0 - 51 2 2 5 0 0 MN T B O I L - R V O S M S I S 0 51 2 2 5 0 0 / 0 SG 97 1 26 7 15 42 6 0 - 51 2 2 5 0 0 T o t a l 97 1 26 7 15 42 6 0 - 51 2 2 6 0 0 MN T B O I L - R H E A T S T 0 51 2 2 6 0 0 / 0 SG 48 6 7 12 8 37 74 21 1 29 0 - 51 2 2 6 0 0 T o t a l 48 6 7 12 8 37 74 21 1 29 0 - 51 2 2 8 0 0 MN T B O I L - S O O T B L W G 0 51 2 2 8 0 0 / 0 SG 2, 0 7 6 30 54 6 15 9 31 5 90 2 12 3 1 - 51 2 2 8 0 0 T o t a l 2, 0 7 6 30 54 6 15 9 31 5 90 2 12 3 1 - 51 2 2 9 0 0 MN T B O I L R - S C R U B B E R 0 51 2 2 9 0 0 / 0 SG 7, 6 1 1 11 0 2, 0 0 3 58 4 1, 1 5 6 3, 3 0 6 45 0 3 - 51 2 2 9 0 0 T o t a l 7, 6 1 1 11 0 2, 0 0 3 58 4 1, 1 5 6 3, 3 0 6 45 0 3 - 51 2 3 0 0 0 MN T B O I L R - B O T M A S H 0 51 2 3 0 0 0 / 0 SG 2, 6 7 8 39 70 5 20 5 40 7 1, 1 6 3 15 8 1 - 51 2 3 0 0 0 T o t a l 2, 6 7 8 39 70 5 20 5 40 7 1, 1 6 3 15 8 1 - 51 2 3 1 0 0 MN T B O I L - W T R T R T M T 0 51 2 3 1 0 0 / 0 SG 27 9 4 73 21 42 12 1 16 0 - 51 2 3 1 0 0 T o t a l 27 9 4 73 21 42 12 1 16 0 - 51 2 3 2 0 0 MN T B O I L - C N T L S U P T 0 51 2 3 2 0 0 / 0 SG 63 6 9 16 7 49 97 27 6 38 0 - 51 2 3 2 0 0 T o t a l 63 6 9 16 7 49 97 27 6 38 0 - 51 2 3 3 0 0 MA I N T G E O G A T H S Y S 0 51 2 3 3 0 0 / 0 SG 24 3 3 64 19 37 10 5 14 0 - 51 2 3 3 0 0 T o t a l 24 3 3 64 19 37 10 5 14 0 - 51 2 3 4 0 0 MA I N T O F B O I L E R S 0 51 2 3 4 0 0 / 0 SG 3, 1 2 6 45 82 3 24 0 47 5 1, 3 5 8 18 5 1 - 51 2 3 4 0 0 T o t a l 3, 1 2 6 45 82 3 24 0 47 5 1, 3 5 8 18 5 1 - 51 2 4 0 0 0 MN T B O I L R - C O N T R O L S 0 51 2 4 0 0 0 / 0 SG 1, 3 2 7 19 34 9 10 2 20 2 57 6 78 0 - 51 2 4 0 0 0 T o t a l 1, 3 2 7 19 34 9 10 2 20 2 57 6 78 0 - 51 2 5 0 0 0 MN T B O I L E R - D R A F T 0 51 2 5 0 0 0 / 0 SG 2, 9 9 1 43 78 7 22 9 45 4 1, 2 9 9 17 7 1 - 51 2 5 0 0 0 T o t a l 2, 9 9 1 43 78 7 22 9 45 4 1, 2 9 9 17 7 1 - 51 2 6 0 0 0 MN T B O I L R - F I R E S I D E 0 51 2 6 0 0 0 / 0 SG 2, 6 3 3 38 69 3 20 2 40 0 1, 1 4 4 15 6 1 - 51 2 6 0 0 0 T o t a l 2, 6 3 3 38 69 3 20 2 40 0 1, 1 4 4 15 6 1 - Pa g e 4 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 51 2 7 0 0 0 MN T B L R - B E A R N G W T R 0 51 2 7 0 0 0 / 0 SG 17 1 2 45 13 26 74 10 0 - 51 2 7 0 0 0 T o t a l 17 1 2 45 13 26 74 10 0 - 51 2 8 0 0 0 MN T B O I L R W T R / S T M D 0 51 2 8 0 0 0 / 0 SG 8, 7 3 3 12 6 2, 2 9 9 67 0 1, 3 2 6 3, 7 9 3 51 6 3 - 51 2 8 0 0 0 T o t a l 8, 7 3 3 12 6 2, 2 9 9 67 0 1, 3 2 6 3, 7 9 3 51 6 3 - 51 2 9 0 0 0 MN T B O I L - C O M P A I R 0 51 2 9 0 0 0 / 0 SG 26 4 4 70 20 40 11 5 16 0 - 51 2 9 0 0 0 T o t a l 26 4 4 70 20 40 11 5 16 0 - 51 2 9 9 0 0 MA I N T B O I L E R - M I S C 0 51 2 9 9 0 0 / 0 SG 4, 6 1 7 66 1, 2 1 5 35 4 70 1 2, 0 0 5 27 3 2 - 51 2 9 9 0 0 T o t a l 4, 6 1 7 66 1, 2 1 5 35 4 70 1 2, 0 0 5 27 3 2 - 51 3 0 0 0 0 MA I N T E L E C P L A N T 0 51 3 0 0 0 0 / 0 SG 2, 3 1 7 33 61 0 17 8 35 2 1, 0 0 6 13 7 1 - 51 3 0 0 0 0 T o t a l 2, 3 1 7 33 61 0 17 8 35 2 1, 0 0 6 13 7 1 - 51 3 1 0 0 0 MA I N T E L E C A C 0 51 3 1 0 0 0 / 0 SG 16 , 5 9 5 23 9 4, 3 6 8 1, 2 7 3 2, 5 2 1 7, 2 0 8 98 1 6 - 51 3 1 0 0 0 T o t a l 16 , 5 9 5 23 9 4, 3 6 8 1, 2 7 3 2, 5 2 1 7, 2 0 8 98 1 6 - 51 3 1 1 0 0 MA I N T / L U B E - O I L S Y S 0 51 3 1 1 0 0 / 0 SG 65 5 9 17 2 50 99 28 4 39 0 - 51 3 1 1 0 0 T o t a l 65 5 9 17 2 50 99 28 4 39 0 - 51 3 1 3 0 0 MA I N T / P R E V E N T R O U T 0 51 3 1 3 0 0 / 0 SG 4 0 1 0 1 2 0 0 - 51 3 1 3 0 0 T o t a l 4 0 1 0 1 2 0 0 - 51 3 1 4 0 0 MA I N T / M A I N T U R B I N E 0 51 3 1 4 0 0 / 0 SG 13 , 1 5 9 18 9 3, 4 6 4 1, 0 1 0 1, 9 9 9 5, 7 1 6 77 8 5 - 51 3 1 4 0 0 T o t a l 13 , 1 5 9 18 9 3, 4 6 4 1, 0 1 0 1, 9 9 9 5, 7 1 6 77 8 5 - 51 3 2 0 0 0 MA I N T A L A R M S / I N F O 0 51 3 2 0 0 0 / 0 SG 1, 5 5 0 22 40 8 11 9 23 5 67 3 92 1 - 51 3 2 0 0 0 T o t a l 1, 5 5 0 22 40 8 11 9 23 5 67 3 92 1 - 51 3 3 0 0 0 MA I N T / A I R - C O O L - C O N 0 51 3 3 0 0 0 / 0 SG 51 1 13 4 8 22 3 0 - 51 3 3 0 0 0 T o t a l 51 1 13 4 8 22 3 0 - 51 3 4 0 0 0 MA I N T / C O M P N T C O O L 0 51 3 4 0 0 0 / 0 SG 21 2 3 56 16 32 92 13 0 - 51 3 4 0 0 0 T o t a l 21 2 3 56 16 32 92 13 0 - 51 3 5 0 0 0 MA I N T / C O M P N T A U X I L 0 51 3 5 0 0 0 / 0 SG 96 8 14 25 5 74 14 7 42 0 57 0 - 51 3 5 0 0 0 T o t a l 96 8 14 25 5 74 14 7 42 0 57 0 - 51 3 7 0 0 0 MA I N T - C O O L I N G T O W R 0 51 3 7 0 0 0 / 0 SG 1, 4 0 9 20 37 1 10 8 21 4 61 2 83 1 - 51 3 7 0 0 0 T o t a l 1, 4 0 9 20 37 1 10 8 21 4 61 2 83 1 - 51 3 8 0 0 0 MA I N T - C I R C U L W A T E R 0 51 3 8 0 0 0 / 0 SG 1, 8 1 1 26 47 7 13 9 27 5 78 7 10 7 1 - 51 3 8 0 0 0 T o t a l 1, 8 1 1 26 47 7 13 9 27 5 78 7 10 7 1 - 51 3 9 0 0 0 MA I N T - E L E C T - D C 0 51 3 9 0 0 0 / 0 SG 36 6 5 96 28 56 15 9 22 0 - 51 3 9 0 0 0 T o t a l 36 6 5 96 28 56 15 9 22 0 - 51 3 9 9 0 0 MN T E L E C P L T - M I S C 0 51 3 9 9 0 0 / 0 SG 41 2 6 10 9 32 63 17 9 24 0 - 51 3 9 9 0 0 T o t a l 41 2 6 10 9 32 63 17 9 24 0 - 51 4 0 0 0 0 MA I N T M I S C S T M P L N 0 51 4 0 0 0 0 / 0 SG 3, 8 4 2 55 1, 0 1 1 29 5 58 4 1, 6 6 9 22 7 1 - 51 4 0 0 0 0 T o t a l 3, 8 4 2 55 1, 0 1 1 29 5 58 4 1, 6 6 9 22 7 1 - 51 4 1 0 0 0 MI S C S T M - C O M P A I R 0 51 4 1 0 0 0 / 0 SG 1, 3 7 9 20 36 3 10 6 20 9 59 9 81 0 - 51 4 1 0 0 0 T o t a l 1, 3 7 9 20 36 3 10 6 20 9 59 9 81 0 - 51 4 2 0 0 0 MI S C S T M P L T - C O N S U 0 51 4 2 0 0 0 / 0 SG 4 0 1 0 1 2 0 0 - 51 4 2 0 0 0 T o t a l 4 0 1 0 1 2 0 0 - 51 4 4 0 0 0 MI S C S T M P L N T - L A B 0 51 4 4 0 0 0 / 0 SG 33 5 5 88 26 51 14 5 20 0 - 51 4 4 0 0 0 T o t a l 33 5 5 88 26 51 14 5 20 0 - 51 4 5 0 0 0 MA I N T M I S C - S M T O O L 0 51 4 5 0 0 0 / 0 SG 52 0 7 13 7 40 79 22 6 31 0 - 51 4 5 0 0 0 T o t a l 52 0 7 13 7 40 79 22 6 31 0 - 51 4 6 0 0 0 MA I N T / P A G I N G S Y S 0 51 4 6 0 0 0 / 0 SG 20 5 3 54 16 31 89 12 0 - 51 4 6 0 0 0 T o t a l 20 5 3 54 16 31 89 12 0 - 51 4 7 0 0 0 MA I N T / P L A N T E Q U I P 0 51 4 7 0 0 0 / 0 SG 1, 3 3 1 19 35 0 10 2 20 2 57 8 79 0 - 51 4 7 0 0 0 T o t a l 1, 3 3 1 19 35 0 10 2 20 2 57 8 79 0 - 51 4 8 0 0 0 MA I N T / P L T - V E H I C L E S 0 51 4 8 0 0 0 / 0 SG 1, 6 5 8 24 43 6 12 7 25 2 72 0 98 1 - 51 4 8 0 0 0 T o t a l 1, 6 5 8 24 43 6 12 7 25 2 72 0 98 1 - 51 4 9 0 0 0 MA I N T M I S C - O T H E R 0 51 4 9 0 0 0 / 0 SG 69 1 18 5 10 30 4 0 - 51 4 9 0 0 0 T o t a l 69 1 18 5 10 30 4 0 - 51 4 9 5 0 0 MA I N T S T M P L T - E N V A M 56 6 7 0 0 En v i r o n m e n t a l C o s t A m o r t i z a t i o n SG 1, 0 1 4 15 26 7 78 15 4 44 0 60 0 - Pa g e 5 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 51 4 9 5 0 0 T o t a l 1, 0 1 4 15 26 7 78 15 4 44 0 60 0 - 53 5 0 0 0 0 OP E R S U P E R V & E N G 0 53 5 0 0 0 0 / 0 SG - P 8, 0 8 5 11 6 2, 1 2 8 62 0 1, 2 2 8 3, 5 1 2 47 8 3 - 53 5 0 0 0 0 OP E R S U P E R V & E N G 0 53 5 0 0 0 0 / 0 SG - U 1, 3 7 7 20 36 3 10 6 20 9 59 8 81 0 - 53 5 0 0 0 0 T o t a l 9, 4 6 3 13 6 2, 4 9 1 72 6 1, 4 3 7 4, 1 1 0 55 9 3 - 53 6 0 0 0 0 WA T E R F O R P O W E R 0 53 6 0 0 0 0 / 0 SG - P 36 1 10 3 5 16 2 0 - 53 6 0 0 0 0 T o t a l 36 1 10 3 5 16 2 0 - 53 7 0 0 0 0 HY D R A U L I C E X P E N S E S 0 53 7 0 0 0 0 / 0 SG - P 2, 3 1 1 33 60 8 17 7 35 1 1, 0 0 4 13 7 1 - 53 7 0 0 0 0 T o t a l 2, 3 1 1 33 60 8 17 7 35 1 1, 0 0 4 13 7 1 - 53 7 1 0 0 0 HY D R O / F I S H & W I L D 0 53 7 1 0 0 0 / 0 SG - P 59 9 9 15 8 46 91 26 0 35 0 - 53 7 1 0 0 0 HY D R O / F I S H & W I L D 0 53 7 1 0 0 0 / 0 SG - U 11 3 2 30 9 17 49 7 0 - 53 7 1 0 0 0 T o t a l 71 2 10 18 7 55 10 8 30 9 42 0 - 53 7 2 0 0 0 HY D R O / H A T C H E R Y E X P 0 53 7 2 0 0 0 / 0 SG - P 12 9 2 34 10 20 56 8 0 - 53 7 2 0 0 0 T o t a l 12 9 2 34 10 20 56 8 0 - 53 7 4 0 0 0 HY D R O / O T H R E C F A C 0 53 7 4 0 0 0 / 0 SG - P 18 2 3 48 14 28 79 11 0 - 53 7 4 0 0 0 HY D R O / O T H R E C F A C 0 53 7 4 0 0 0 / 0 SG - U 24 0 6 2 4 11 1 0 - 53 7 4 0 0 0 T o t a l 20 6 3 54 16 31 89 12 0 - 53 7 9 0 0 0 HY D R O E X P E N S E - O T H 0 53 7 9 0 0 0 / 0 SG - P 54 0 8 14 2 41 82 23 5 32 0 - 53 7 9 0 0 0 HY D R O E X P E N S E - O T H 0 53 7 9 0 0 0 / 0 SG - U 17 6 3 46 13 27 76 10 0 - 53 7 9 0 0 0 T o t a l 71 6 10 18 8 55 10 9 31 1 42 0 - 53 9 0 0 0 0 MS C H Y D P W R G E N E X 0 53 9 0 0 0 0 / 0 SG - P 11 , 9 3 2 17 2 3, 1 4 1 91 6 1, 8 1 2 5, 1 8 3 70 5 4 - 53 9 0 0 0 0 MS C H Y D P W R G E N E X 0 53 9 0 0 0 0 / 0 SG - U 8, 1 0 6 11 7 2, 1 3 4 62 2 1, 2 3 1 3, 5 2 1 47 9 3 - 53 9 0 0 0 0 T o t a l 20 , 0 3 9 28 8 5, 2 7 4 1, 5 3 7 3, 0 4 3 8, 7 0 3 1, 1 8 5 7 - 54 0 0 0 0 0 RE N T S ( H Y D R O G E N ) 0 54 0 0 0 0 0 / 0 SG - P 1, 6 3 9 24 43 1 12 6 24 9 71 2 97 1 - 54 0 0 0 0 0 RE N T S ( H Y D R O G E N ) 0 54 0 0 0 0 0 / 0 SG - U 58 1 15 4 9 25 3 0 - 54 0 0 0 0 0 T o t a l 1, 6 9 6 24 44 6 13 0 25 8 73 7 10 0 1 - 54 1 0 0 0 0 MN T S U P E R V & E N G 0 54 1 0 0 0 0 / 0 SG - P 0 0 0 0 0 0 0 0 - 54 1 0 0 0 0 T o t a l 0 0 0 0 0 0 0 0 - 54 2 0 0 0 0 MA I N T O F S T R U C T U R E 0 54 2 0 0 0 0 / 0 SG - P 62 6 9 16 5 48 95 27 2 37 0 - 54 2 0 0 0 0 MA I N T O F S T R U C T U R E 0 54 2 0 0 0 0 / 0 SG - U 21 0 6 2 3 9 1 0 - 54 2 0 0 0 0 T o t a l 64 7 9 17 0 50 98 28 1 38 0 - 54 3 0 0 0 0 MN T D A M S & W T R S Y S 0 54 3 0 0 0 0 / 0 SG - P 1, 0 9 6 16 28 8 84 16 6 47 6 65 0 - 54 3 0 0 0 0 MN T D A M S & W T R S Y S 0 54 3 0 0 0 0 / 0 SG - U 67 4 10 17 8 52 10 2 29 3 40 0 - 54 3 0 0 0 0 T o t a l 1, 7 7 0 25 46 6 13 6 26 9 76 9 10 5 1 - 54 4 0 0 0 0 MA I N T O F E L E C P L N T 0 54 4 0 0 0 0 / 0 SG - U 65 1 17 5 10 28 4 0 - 54 4 0 0 0 0 T o t a l 65 1 17 5 10 28 4 0 - 54 4 1 0 0 0 PR I M E M O V E R S & G E N 0 54 4 1 0 0 0 / 0 SG - P 96 8 14 25 5 74 14 7 42 1 57 0 - 54 4 1 0 0 0 PR I M E M O V E R S & G E N 0 54 4 1 0 0 0 / 0 SG - U 20 8 3 55 16 32 91 12 0 - 54 4 1 0 0 0 T o t a l 1, 1 7 7 17 31 0 90 17 9 51 1 70 0 - 54 4 2 0 0 0 AC C E S S E L E C E Q U I P 0 54 4 2 0 0 0 / 0 SG - P 65 1 9 17 1 50 99 28 3 38 0 - 54 4 2 0 0 0 AC C E S S E L E C E Q U I P 0 54 4 2 0 0 0 / 0 SG - U 12 1 2 32 9 18 52 7 0 - 54 4 2 0 0 0 T o t a l 77 2 11 20 3 59 11 7 33 5 46 0 - 54 5 0 0 0 0 MN T M I S C H Y D R O P L T 0 54 5 0 0 0 0 / 0 SG - P 7 0 2 1 1 3 0 0 - 54 5 0 0 0 0 T o t a l 7 0 2 1 1 3 0 0 - 54 5 1 0 0 0 MN T - F I S H / W I L D L I F E 0 54 5 1 0 0 0 / 0 SG - P 98 6 14 25 9 76 15 0 42 8 58 0 - 54 5 1 0 0 0 T o t a l 98 6 14 25 9 76 15 0 42 8 58 0 - 54 5 4 0 0 0 MA I N T - O T H R E C F A C 0 54 5 4 0 0 0 / 0 SG - P 0 0 0 0 0 0 0 0 - 54 5 4 0 0 0 T o t a l 0 0 0 0 0 0 0 0 - 54 5 5 0 0 0 MA I N T - R D S / T R A I L / B R 0 54 5 5 0 0 0 / 0 SG - P 1, 0 9 5 16 28 8 84 16 6 47 6 65 0 - 54 5 5 0 0 0 MA I N T - R D S / T R A I L / B R 0 54 5 5 0 0 0 / 0 SG - U 31 5 5 83 24 48 13 7 19 0 - 54 5 5 0 0 0 T o t a l 1, 4 1 0 20 37 1 10 8 21 4 61 2 83 1 - 54 5 9 0 0 0 MA I N T H Y D R O - O T H E R 0 54 5 9 0 0 0 / 0 SG - P 1, 5 4 5 22 40 7 11 9 23 5 67 1 91 1 - 54 5 9 0 0 0 MA I N T H Y D R O - O T H E R 0 54 5 9 0 0 0 / 0 SG - U 36 4 5 96 28 55 15 8 22 0 - 54 5 9 0 0 0 T o t a l 1, 9 1 0 27 50 3 14 7 29 0 82 9 11 3 1 - Pa g e 6 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 54 5 9 5 0 0 MA I N T O F H Y D R O P L T - E 56 6 7 0 0 En v i r o n m e n t a l C o s t A m o r t i z a t i o n SG - P 66 1 17 5 10 28 4 0 - 54 5 9 5 0 0 T o t a l 66 1 17 5 10 28 4 0 - 54 6 0 0 0 0 OP E R S U P E R V & E N G 0 54 6 0 0 0 0 / 0 SG 35 6 5 94 27 54 15 5 21 0 - 54 6 0 0 0 0 T o t a l 35 6 5 94 27 54 15 5 21 0 - 54 7 1 0 0 0 NA T U R A L G A S 0 54 7 1 0 0 0 / 0 SE 28 0 , 2 0 8 3, 8 4 7 69 , 3 4 0 20 , 9 8 9 46 , 7 2 3 12 0 , 9 3 9 18 , 2 7 5 94 - 54 7 1 0 0 0 T o t a l 28 0 , 2 0 8 3, 8 4 7 69 , 3 4 0 20 , 9 8 9 46 , 7 2 3 12 0 , 9 3 9 18 , 2 7 5 94 - 54 8 0 0 0 0 GE N E R A T I O N E X P 0 54 8 0 0 0 0 / 0 SG 17 , 2 5 4 24 8 4, 5 4 1 1, 3 2 4 2, 6 2 1 7, 4 9 4 1, 0 2 0 6 - 54 8 0 0 0 0 T o t a l 17 , 2 5 4 24 8 4, 5 4 1 1, 3 2 4 2, 6 2 1 7, 4 9 4 1, 0 2 0 6 - 54 9 0 0 0 0 MI S O T H P W R G E N E X 0 54 9 0 0 0 0 / 0 OR 10 3 - 10 3 - - - - - - 54 9 0 0 0 0 MI S O T H P W R G E N E X 0 54 9 0 0 0 0 / 0 SG 7, 7 1 2 11 1 2, 0 3 0 59 2 1, 1 7 1 3, 3 5 0 45 6 3 - 54 9 0 0 0 0 T o t a l 7, 8 1 5 11 1 2, 1 3 3 59 2 1, 1 7 1 3, 3 5 0 45 6 3 - 55 0 0 0 0 0 RE N T S ( O T H E R G E N ) 0 55 0 0 0 0 0 / 0 OR 38 4 - 38 4 - - - - - - 55 0 0 0 0 0 RE N T S ( O T H E R G E N ) 0 55 0 0 0 0 0 / 0 SG 2, 8 5 0 41 75 0 21 9 43 3 1, 2 3 8 16 8 1 - 55 0 0 0 0 0 T o t a l 3, 2 3 4 41 1, 1 3 4 21 9 43 3 1, 2 3 8 16 8 1 - 55 2 0 0 0 0 MA I N T O F S T R U C T U R E 0 55 2 0 0 0 0 / 0 SG 2, 3 7 4 34 62 5 18 2 36 1 1, 0 3 1 14 0 1 - 55 2 0 0 0 0 T o t a l 2, 3 7 4 34 62 5 18 2 36 1 1, 0 3 1 14 0 1 - 55 3 0 0 0 0 MN T G E N & E L E C P L T 0 55 3 0 0 0 0 / 0 SG 12 , 2 3 9 17 6 3, 2 2 1 93 9 1, 8 5 9 5, 3 1 6 72 3 4 - 55 3 0 0 0 0 T o t a l 12 , 2 3 9 17 6 3, 2 2 1 93 9 1, 8 5 9 5, 3 1 6 72 3 4 - 55 4 0 0 0 0 MN T M S C O T H P W R G N 0 55 4 0 0 0 0 / 0 SG 1, 1 8 3 17 31 1 91 18 0 51 4 70 0 - 55 4 0 0 0 0 T o t a l 1, 1 8 3 17 31 1 91 18 0 51 4 70 0 - 55 4 6 0 0 0 MI S C P L A N T E Q U I P 0 55 4 6 0 0 0 / 0 SG 25 0 7 2 4 11 2 0 - 55 4 6 0 0 0 T o t a l 25 0 7 2 4 11 2 0 - 55 4 9 5 0 0 MA I N T O F O T H P W R P L T 53 0 0 7 1 En v i r o n m e n t a l E x p e n s e - E P A / D O T / O t h e r SG (4 ) (0 ) (1 ) (0 ) (1 ) (2 ) (0 ) (0 ) - 55 4 9 5 0 0 MA I N T O F O T H P W R P L T 56 6 7 0 0 En v i r o n m e n t a l C o s t A m o r t i z a t i o n SG 1, 7 9 3 26 47 2 13 8 27 2 77 9 10 6 1 - 55 4 9 5 0 0 T o t a l 1, 7 8 9 26 47 1 13 7 27 2 77 7 10 6 1 - 55 5 2 4 0 0 RE N E W E N R G Y C R P U R C H 0 RE N E W A B L E E N E R G Y C R E D I T P U R C H A S E S OT H E R 93 0 - - - - - - - 93 0 55 5 2 4 0 0 T o t a l 93 0 - - - - - - - 93 0 55 5 2 5 0 0 OT H / I N T / R E C / D E L 0 55 5 2 5 0 0 / 0 SE (1 5 , 2 5 4 ) (2 0 9 ) (3 , 7 7 5 ) (1 , 1 4 3 ) (2 , 5 4 4 ) (6 , 5 8 4 ) (9 9 5 ) (5 ) - 55 5 2 5 0 0 T o t a l (1 5 , 2 5 4 ) (2 0 9 ) (3 , 7 7 5 ) (1 , 1 4 3 ) (2 , 5 4 4 ) (6 , 5 8 4 ) (9 9 5 ) (5 ) - 55 5 2 7 0 0 PU R C H P O W E R - U T S I T U S 0 PU R C H A S E D P O W E R - U T S I T U S UT 4, 8 8 0 - - - - 4, 8 8 0 - - - 55 5 2 7 0 0 T o t a l 4, 8 8 0 - - - - 4, 8 8 0 - - - 55 5 5 7 0 0 NP C D e f e r r a l M c h n s m 0 NP C D E F E R R A L M E C H A N I S M S OT H E R (5 2 , 4 7 0 ) - - - - - - - (5 2 , 4 7 0 ) 55 5 5 7 0 0 T o t a l (5 2 , 4 7 0 ) - - - - - - - (5 2 , 4 7 0 ) 55 5 5 9 0 0 Sh o r t - T e r m F i r m W h l s 0 Sh o r t - T e r m F i r m W h o l e s a l e P u r c h a s e s SG 45 2 , 9 6 1 6, 5 1 7 11 9 , 2 2 0 34 , 7 5 3 68 , 7 9 7 19 6 , 7 3 7 26 , 7 7 5 16 3 - 55 5 5 9 0 0 T o t a l 45 2 , 9 6 1 6, 5 1 7 11 9 , 2 2 0 34 , 7 5 3 68 , 7 9 7 19 6 , 7 3 7 26 , 7 7 5 16 3 - 55 5 6 2 0 0 TR A D I N G N E T T E D - L O S S 0 55 5 6 2 0 0 / 0 SG 55 1 14 4 8 24 3 0 - 55 5 6 2 0 0 T o t a l 55 1 14 4 8 24 3 0 - 55 5 6 3 0 0 FI R M E N E R G Y P U R C H 0 55 5 6 3 0 0 / 0 SG 41 0 , 0 7 3 5, 9 0 0 10 7 , 9 3 2 31 , 4 6 3 62 , 2 8 3 17 8 , 1 0 9 24 , 2 4 0 14 7 - 55 5 6 3 0 0 T o t a l 41 0 , 0 7 3 5, 9 0 0 10 7 , 9 3 2 31 , 4 6 3 62 , 2 8 3 17 8 , 1 0 9 24 , 2 4 0 14 7 - 55 5 6 4 0 0 FI R M D E M A N D P U R C H 0 55 5 6 4 0 0 / 0 SG 41 , 6 6 5 59 9 10 , 9 6 6 3, 1 9 7 6, 3 2 8 18 , 0 9 7 2, 4 6 3 15 - 55 5 6 4 0 0 T o t a l 41 , 6 6 5 59 9 10 , 9 6 6 3, 1 9 7 6, 3 2 8 18 , 0 9 7 2, 4 6 3 15 - 55 5 6 7 0 0 PO S T - M E R G F I R M P U R 0 55 5 6 7 0 0 / 0 SG (1 7 8 , 0 6 4 ) (2 , 5 6 2 ) (4 6 , 8 6 7 ) (1 3 , 6 6 2 ) (2 7 , 0 4 5 ) (7 7 , 3 3 9 ) (1 0 , 5 2 6 ) (6 4 ) - 55 5 6 7 0 0 T o t a l (1 7 8 , 0 6 4 ) (2 , 5 6 2 ) (4 6 , 8 6 7 ) (1 3 , 6 6 2 ) (2 7 , 0 4 5 ) (7 7 , 3 3 9 ) (1 0 , 5 2 6 ) (6 4 ) - 55 5 6 7 1 0 EI M - F I R M P U R C H A S E S 0 EI M - F I R M P U R C H A S E S / D E M A N D & E N E R G Y SG (3 1 , 5 8 0 ) (4 5 4 ) (8 , 3 1 2 ) (2 , 4 2 3 ) (4 , 7 9 6 ) (1 3 , 7 1 6 ) (1 , 8 6 7 ) (1 1 ) - 55 5 6 7 1 0 T o t a l (3 1 , 5 8 0 ) (4 5 4 ) (8 , 3 1 2 ) (2 , 4 2 3 ) (4 , 7 9 6 ) (1 3 , 7 1 6 ) (1 , 8 6 7 ) (1 1 ) - 55 6 0 0 0 0 SY S C T R L & L D D I S P 0 55 6 0 0 0 0 / 0 SG 77 1 11 20 3 59 11 7 33 5 46 0 - 55 6 0 0 0 0 T o t a l 77 1 11 20 3 59 11 7 33 5 46 0 - 55 7 0 0 0 0 OT H E R E X P E N S E S 0 55 7 0 0 0 0 / 0 SE 10 0 2 1 2 4 1 0 - 55 7 0 0 0 0 OT H E R E X P E N S E S 0 55 7 0 0 0 0 / 0 SG 38 , 2 5 9 55 0 10 , 0 7 0 2, 9 3 5 5, 8 1 1 16 , 6 1 7 2, 2 6 2 14 - 55 7 0 0 0 0 T o t a l 38 , 2 6 9 55 1 10 , 0 7 2 2, 9 3 6 5, 8 1 3 16 , 6 2 1 2, 2 6 2 14 - 55 7 9 0 0 0 OT H E X P - S T S I T U S A C T 0 OT H E R E X P E N S E S - S T A T E S I T U S A C T I V I T Y ID U 3, 7 0 0 - - - - - 3, 7 0 0 - - 55 7 9 0 0 0 OT H E X P - S T S I T U S A C T 0 OT H E R E X P E N S E S - S T A T E S I T U S A C T I V I T Y OR 2, 5 3 5 - 2, 5 3 5 - - - - - - 55 7 9 0 0 0 T o t a l 6, 2 3 5 - 2, 5 3 5 - - - 3, 7 0 0 - - Pa g e 7 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 55 7 9 1 0 0 OT H E X P - L I Q D A M A G E 0 OT H E X P - L I Q D A M A G E R E G A S S T - S I T U S UT 35 - - - - 35 - - - 55 7 9 1 0 0 OT H E X P - L I Q D A M A G E 0 OT H E X P - L I Q D A M A G E R E G A S S T - S I T U S WY U 54 - - - 54 - - - - 55 7 9 1 0 0 T o t a l 89 - - - 54 35 - - - 56 0 0 0 0 0 OP E R S U P E R V & E N G 0 56 0 0 0 0 0 / 0 SG 7, 3 6 1 10 6 1, 9 3 7 56 5 1, 1 1 8 3, 1 9 7 43 5 3 - 56 0 0 0 0 0 T o t a l 7, 3 6 1 10 6 1, 9 3 7 56 5 1, 1 1 8 3, 1 9 7 43 5 3 - 56 1 2 0 0 0 LD - M O N I T O R & O P E R 0 56 1 2 0 0 0 / 0 SG 7, 8 1 4 11 2 2, 0 5 7 59 9 1, 1 8 7 3, 3 9 4 46 2 3 - 56 1 2 0 0 0 T o t a l 7, 8 1 4 11 2 2, 0 5 7 59 9 1, 1 8 7 3, 3 9 4 46 2 3 - 56 1 4 0 0 0 SC H E D , S Y S C T R & D S P 0 "S C H E D U L I N G , S Y S T E M C O N T R O L & D I S P A T C H S SG 40 8 6 10 7 31 62 17 7 24 0 - 56 1 4 0 0 0 T o t a l 40 8 6 10 7 31 62 17 7 24 0 - 56 1 4 0 1 0 EI M - S C H E D U L I N G , S Y S 0 "E I M - S C H E D U L I N G , S Y S C N T R L & D I S P A T C H " SG 84 3 12 22 2 65 12 8 36 6 50 0 - 56 1 4 0 1 0 T o t a l 84 3 12 22 2 65 12 8 36 6 50 0 - 56 1 5 0 0 0 RE L P L A N & S T D S D E V 0 Re l i a b i l i t y P l a n n i n g & S t a n d a r d s D e v e l o p SG 1, 9 6 2 28 51 6 15 1 29 8 85 2 11 6 1 - 56 1 5 0 0 0 T o t a l 1, 9 6 2 28 51 6 15 1 29 8 85 2 11 6 1 - 56 1 6 0 0 0 TR A N S S V C S T U D I E S 0 TR A N S M I S S I O N S E R V I C E S T U D I E S SG 82 1 22 6 13 36 5 0 - 56 1 6 0 0 0 T o t a l 82 1 22 6 13 36 5 0 - 56 1 7 0 0 0 GE N I N T E R C N C T S T U D 0 GE N E R A T I O N I N T E R C O N N E C T I O N S T U D I E S SG 50 5 7 13 3 39 77 21 9 30 0 - 56 1 7 0 0 0 T o t a l 50 5 7 13 3 39 77 21 9 30 0 - 56 1 8 0 0 0 RE L P L N & S T A N D S V C S 0 RE L I A B I L I T Y P L A N N I N G & S T A N D A R D S D E V E L O P SG 8, 8 0 1 12 7 2, 3 1 6 67 5 1, 3 3 7 3, 8 2 3 52 0 3 - 56 1 8 0 0 0 T o t a l 8, 8 0 1 12 7 2, 3 1 6 67 5 1, 3 3 7 3, 8 2 3 52 0 3 - 56 2 0 0 0 0 ST A T I O N E X P ( T R A N S ) 0 56 2 0 0 0 0 / 0 SG 3, 1 2 4 45 82 2 24 0 47 4 1, 3 5 7 18 5 1 - 56 2 0 0 0 0 T o t a l 3, 1 2 4 45 82 2 24 0 47 4 1, 3 5 7 18 5 1 - 56 3 0 0 0 0 OV E R H E A D L I N E E X P 0 56 3 0 0 0 0 / 0 SG 1, 0 9 0 16 28 7 84 16 5 47 3 64 0 - 56 3 0 0 0 0 T o t a l 1, 0 9 0 16 28 7 84 16 5 47 3 64 0 - 56 5 0 0 0 0 TR N S E L E C B Y O T H R S 0 56 5 0 0 0 0 / 0 SG 15 4 2 40 12 23 67 9 0 - 56 5 0 0 0 0 T o t a l 15 4 2 40 12 23 67 9 0 - 56 5 0 0 1 0 EI M - T R A N S M O F E L E C 0 EI M - T R A N S M O F E L E C B Y O T H E R S SG 2, 0 5 4 30 54 1 15 8 31 2 89 2 12 1 1 - 56 5 0 0 1 0 T o t a l 2, 0 5 4 30 54 1 15 8 31 2 89 2 12 1 1 - 56 5 1 0 0 0 S/ T F I R M W H E E L I N G 0 56 5 1 0 0 0 / 0 SG 7, 4 5 2 10 7 1, 9 6 1 57 2 1, 1 3 2 3, 2 3 7 44 1 3 - 56 5 1 0 0 0 T o t a l 7, 4 5 2 10 7 1, 9 6 1 57 2 1, 1 3 2 3, 2 3 7 44 1 3 - 56 5 2 5 0 0 NO N - F I R M W H E E L E X P 0 56 5 2 5 0 0 / 0 SE 4, 9 3 5 68 1, 2 2 1 37 0 82 3 2, 1 3 0 32 2 2 - 56 5 2 5 0 0 T o t a l 4, 9 3 5 68 1, 2 2 1 37 0 82 3 2, 1 3 0 32 2 2 - 56 5 4 6 0 0 PO S T - M R G W H E E L E X P 0 56 5 4 6 0 0 / 0 SG 13 1 , 2 3 1 1, 8 8 8 34 , 5 4 0 10 , 0 6 9 19 , 9 3 2 56 , 9 9 8 7, 7 5 7 47 - 56 5 4 6 0 0 T o t a l 13 1 , 2 3 1 1, 8 8 8 34 , 5 4 0 10 , 0 6 9 19 , 9 3 2 56 , 9 9 8 7, 7 5 7 47 - 56 6 0 0 0 0 MI S C T R A N S E X P E N S E 0 56 6 0 0 0 0 / 0 SG 3, 0 0 0 43 79 0 23 0 45 6 1, 3 0 3 17 7 1 - 56 6 0 0 0 0 T o t a l 3, 0 0 0 43 79 0 23 0 45 6 1, 3 0 3 17 7 1 - 56 6 0 0 1 0 MI S C T R A N S E X P E N S E 0 MI S C T R A N S M I S S I O N E X P E N S E S - E I M SG 6 0 2 0 1 3 0 0 - 56 6 0 0 1 0 T o t a l 6 0 2 0 1 3 0 0 - 56 7 0 0 0 0 RE N T S - T R A N S M I S S I O N 0 56 7 0 0 0 0 / 0 SG 2, 2 4 4 32 59 1 17 2 34 1 97 5 13 3 1 - 56 7 0 0 0 0 T o t a l 2, 2 4 4 32 59 1 17 2 34 1 97 5 13 3 1 - 56 8 0 0 0 0 MN T S U P E R V & E N G 0 56 8 0 0 0 0 / 0 SG 1, 3 0 4 19 34 3 10 0 19 8 56 7 77 0 - 56 8 0 0 0 0 T o t a l 1, 3 0 4 19 34 3 10 0 19 8 56 7 77 0 - 56 9 0 0 0 0 MA I N T O F S T R U C T U R E 0 56 9 0 0 0 0 / 0 SG 10 5 2 28 8 16 46 6 0 - 56 9 0 0 0 0 T o t a l 10 5 2 28 8 16 46 6 0 - 56 9 2 0 0 0 MA I N T - C O M P S W T R A N S 0 MA I N T E N A N C E O F C O M P U T E R S O F T W A R E - T R A N S SG 95 1 14 25 0 73 14 4 41 3 56 0 - 56 9 2 0 0 0 T o t a l 95 1 14 25 0 73 14 4 41 3 56 0 - 56 9 3 0 0 0 MA I N T - C O M E Q P T R A N S 0 MA I N T E N A N C E O F C O M M U N I C A T I O N E Q U I P - T R A SG 4, 7 3 2 68 1, 2 4 5 36 3 71 9 2, 0 5 5 28 0 2 - 56 9 3 0 0 0 T o t a l 4, 7 3 2 68 1, 2 4 5 36 3 71 9 2, 0 5 5 28 0 2 - 57 0 0 0 0 0 MA I N T S T A T I O N E Q I P 0 57 0 0 0 0 0 / 0 SG 11 , 7 9 7 17 0 3, 1 0 5 90 5 1, 7 9 2 5, 1 2 4 69 7 4 - 57 0 0 0 0 0 T o t a l 11 , 7 9 7 17 0 3, 1 0 5 90 5 1, 7 9 2 5, 1 2 4 69 7 4 - 57 1 0 0 0 0 MA I N T O V H D L I N E S 0 57 1 0 0 0 0 / 0 SG 16 , 2 0 1 23 3 4, 2 6 4 1, 2 4 3 2, 4 6 1 7, 0 3 7 95 8 6 - 57 1 0 0 0 0 T o t a l 16 , 2 0 1 23 3 4, 2 6 4 1, 2 4 3 2, 4 6 1 7, 0 3 7 95 8 6 - 57 2 0 0 0 0 MN T U N D E R G R D L I N E S 0 57 2 0 0 0 0 / 0 SG 58 1 15 4 9 25 3 0 - 57 2 0 0 0 0 T o t a l 58 1 15 4 9 25 3 0 - Pa g e 8 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 57 3 0 0 0 0 MN T M S C T R A N S P L N T 0 57 3 0 0 0 0 / 0 SG 15 3 2 40 12 23 67 9 0 - 57 3 0 0 0 0 T o t a l 15 3 2 40 12 23 67 9 0 - 58 0 0 0 0 0 OP E R S U P E R V & E N G 0 58 0 0 0 0 0 / 0 CA 21 1 21 1 - - - - - - - 58 0 0 0 0 0 OP E R S U P E R V & E N G 0 58 0 0 0 0 0 / 0 ID U 26 - - - - - 26 - - 58 0 0 0 0 0 OP E R S U P E R V & E N G 0 58 0 0 0 0 0 / 0 OR 38 5 - 38 5 - - - - - - 58 0 0 0 0 0 OP E R S U P E R V & E N G 0 58 0 0 0 0 0 / 0 SN P D 8, 2 4 8 26 1 2, 2 2 6 52 6 86 5 3, 9 5 9 41 2 - - 58 0 0 0 0 0 OP E R S U P E R V & E N G 0 58 0 0 0 0 0 / 0 UT 41 1 - - - - 41 1 - - - 58 0 0 0 0 0 OP E R S U P E R V & E N G 0 58 0 0 0 0 0 / 0 WA 11 3 - - 11 3 - - - - - 58 0 0 0 0 0 OP E R S U P E R V & E N G 0 58 0 0 0 0 0 / 0 WY P 12 5 - - - 12 5 - - - - 58 0 0 0 0 0 T o t a l 9, 5 2 1 47 2 2, 6 1 1 63 9 99 0 4, 3 7 1 43 8 - - 58 1 0 0 0 0 LO A D D I S P A T C H I N G 0 58 1 0 0 0 0 / 0 SN P D 12 , 1 6 0 38 4 3, 2 8 2 77 5 1, 2 7 5 5, 8 3 7 60 8 - - 58 1 0 0 0 0 T o t a l 12 , 1 6 0 38 4 3, 2 8 2 77 5 1, 2 7 5 5, 8 3 7 60 8 - - 58 2 0 0 0 0 ST A T I O N E X P ( D I S T ) 0 58 2 0 0 0 0 / 0 CA 78 78 - - - - - - - 58 2 0 0 0 0 ST A T I O N E X P ( D I S T ) 0 58 2 0 0 0 0 / 0 ID U 47 2 - - - - - 47 2 - - 58 2 0 0 0 0 ST A T I O N E X P ( D I S T ) 0 58 2 0 0 0 0 / 0 OR 88 3 - 88 3 - - - - - - 58 2 0 0 0 0 ST A T I O N E X P ( D I S T ) 0 58 2 0 0 0 0 / 0 SN P D 3 0 1 0 0 2 0 - - 58 2 0 0 0 0 ST A T I O N E X P ( D I S T ) 0 58 2 0 0 0 0 / 0 UT 2, 1 5 6 - - - - 2, 1 5 6 - - - 58 2 0 0 0 0 ST A T I O N E X P ( D I S T ) 0 58 2 0 0 0 0 / 0 WA 30 7 - - 30 7 - - - - - 58 2 0 0 0 0 ST A T I O N E X P ( D I S T ) 0 58 2 0 0 0 0 / 0 WY P 80 8 - - - 80 8 - - - - 58 2 0 0 0 0 T o t a l 4, 7 0 8 78 88 4 30 7 80 9 2, 1 5 8 47 2 - - 58 3 0 0 0 0 OV H D L I N E E X P E N S E S 0 58 3 0 0 0 0 / 0 CA 29 3 29 3 - - - - - - - 58 3 0 0 0 0 OV H D L I N E E X P E N S E S 0 58 3 0 0 0 0 / 0 ID U 31 4 - - - - - 31 4 - - 58 3 0 0 0 0 OV H D L I N E E X P E N S E S 0 58 3 0 0 0 0 / 0 OR 1, 7 1 1 - 1, 7 1 1 - - - - - - 58 3 0 0 0 0 OV H D L I N E E X P E N S E S 0 58 3 0 0 0 0 / 0 SN P D 0 0 0 0 0 0 0 - - 58 3 0 0 0 0 OV H D L I N E E X P E N S E S 0 58 3 0 0 0 0 / 0 UT 6, 5 8 3 - - - - 6, 5 8 3 - - - 58 3 0 0 0 0 OV H D L I N E E X P E N S E S 0 58 3 0 0 0 0 / 0 WA 25 2 - - 25 2 - - - - - 58 3 0 0 0 0 OV H D L I N E E X P E N S E S 0 58 3 0 0 0 0 / 0 WY P 64 6 - - - 64 6 - - - - 58 3 0 0 0 0 OV H D L I N E E X P E N S E S 0 58 3 0 0 0 0 / 0 WY U 15 6 - - - 15 6 - - - - 58 3 0 0 0 0 T o t a l 9, 9 5 6 29 3 1, 7 1 2 25 2 80 2 6, 5 8 3 31 4 - - 58 4 0 0 0 0 UD R G R N D L I N E E X P 0 58 4 0 0 0 0 / 0 OR 0 - 0 - - - - - - 58 4 0 0 0 0 UD R G R N D L I N E E X P 0 58 4 0 0 0 0 / 0 UT 0 - - - - 0 - - - 58 4 0 0 0 0 T o t a l 1 - 0 - - 0 - - - 58 5 0 0 0 0 ST R T L G H T - S G N L S Y S 0 58 5 0 0 0 0 / 0 SN P D 22 4 7 60 14 23 10 8 11 - - 58 5 0 0 0 0 T o t a l 22 4 7 60 14 23 10 8 11 - - 58 6 0 0 0 0 ME T E R E X P E N S E S 0 58 6 0 0 0 0 / 0 CA 80 80 - - - - - - - 58 6 0 0 0 0 ME T E R E X P E N S E S 0 58 6 0 0 0 0 / 0 ID U 18 3 - - - - - 18 3 - - 58 6 0 0 0 0 ME T E R E X P E N S E S 0 58 6 0 0 0 0 / 0 OR 65 2 - 65 2 - - - - - - 58 6 0 0 0 0 ME T E R E X P E N S E S 0 58 6 0 0 0 0 / 0 SN P D 13 0 3 1 1 6 1 - - 58 6 0 0 0 0 ME T E R E X P E N S E S 0 58 6 0 0 0 0 / 0 UT 80 7 - - - - 80 7 - - - 58 6 0 0 0 0 ME T E R E X P E N S E S 0 58 6 0 0 0 0 / 0 WA 31 5 - - 31 5 - - - - - 58 6 0 0 0 0 ME T E R E X P E N S E S 0 58 6 0 0 0 0 / 0 WY P 37 5 - - - 37 5 - - - - 58 6 0 0 0 0 ME T E R E X P E N S E S 0 58 6 0 0 0 0 / 0 WY U 10 1 - - - 10 1 - - - - 58 6 0 0 0 0 T o t a l 2, 5 2 6 81 65 6 31 6 47 7 81 3 18 4 - - 58 7 0 0 0 0 CU S T I N S T L E X P E N S E 0 58 7 0 0 0 0 / 0 CA 59 1 59 1 - - - - - - - 58 7 0 0 0 0 CU S T I N S T L E X P E N S E 0 58 7 0 0 0 0 / 0 ID U 88 7 - - - - - 88 7 - - 58 7 0 0 0 0 CU S T I N S T L E X P E N S E 0 58 7 0 0 0 0 / 0 OR 5, 7 6 3 - 5, 7 6 3 - - - - - - 58 7 0 0 0 0 CU S T I N S T L E X P E N S E 0 58 7 0 0 0 0 / 0 UT 5, 5 5 4 - - - - 5, 5 5 4 - - - 58 7 0 0 0 0 CU S T I N S T L E X P E N S E 0 58 7 0 0 0 0 / 0 WA 1, 1 8 9 - - 1, 1 8 9 - - - - - 58 7 0 0 0 0 CU S T I N S T L E X P E N S E 0 58 7 0 0 0 0 / 0 WY P 1, 1 7 7 - - - 1, 1 7 7 - - - - 58 7 0 0 0 0 CU S T I N S T L E X P E N S E 0 58 7 0 0 0 0 / 0 WY U 10 8 - - - 10 8 - - - - 58 7 0 0 0 0 T o t a l 15 , 2 6 9 59 1 5, 7 6 3 1, 1 8 9 1, 2 8 5 5, 5 5 4 88 7 - - 58 8 0 0 0 0 MS C D I S T R E X P E N S E S 0 58 8 0 0 0 0 / 0 CA 30 30 - - - - - - - 58 8 0 0 0 0 MS C D I S T R E X P E N S E S 0 58 8 0 0 0 0 / 0 ID U (4 9 ) - - - - - (4 9 ) - - 58 8 0 0 0 0 MS C D I S T R E X P E N S E S 0 58 8 0 0 0 0 / 0 OR 64 - 64 - - - - - - Pa g e 9 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 58 8 0 0 0 0 MS C D I S T R E X P E N S E S 0 58 8 0 0 0 0 / 0 SN P D 96 7 31 26 1 62 10 1 46 4 48 - - 58 8 0 0 0 0 MS C D I S T R E X P E N S E S 0 58 8 0 0 0 0 / 0 UT (1 2 2 ) - - - - (1 2 2 ) - - - 58 8 0 0 0 0 MS C D I S T R E X P E N S E S 0 58 8 0 0 0 0 / 0 WA (1 7 ) - - (1 7 ) - - - - - 58 8 0 0 0 0 MS C D I S T R E X P E N S E S 0 58 8 0 0 0 0 / 0 WY P (1 1 3 ) - - - (1 1 3 ) - - - - 58 8 0 0 0 0 MS C D I S T R E X P E N S E S 0 58 8 0 0 0 0 / 0 WY U (1 0 9 ) - - - (1 0 9 ) - - - - 58 8 0 0 0 0 T o t a l 64 9 61 32 5 44 (1 2 1 ) 34 2 (1 ) - - 58 9 0 0 0 0 RE N T S - D I S T R I B U T I O N 0 58 9 0 0 0 0 / 0 CA 81 81 - - - - - - - 58 9 0 0 0 0 RE N T S - D I S T R I B U T I O N 0 58 9 0 0 0 0 / 0 ID U 35 - - - - - 35 - - 58 9 0 0 0 0 RE N T S - D I S T R I B U T I O N 0 58 9 0 0 0 0 / 0 OR 1, 5 6 8 - 1, 5 6 8 - - - - - - 58 9 0 0 0 0 RE N T S - D I S T R I B U T I O N 0 58 9 0 0 0 0 / 0 SN P D 3 0 1 0 0 1 0 - - 58 9 0 0 0 0 RE N T S - D I S T R I B U T I O N 0 58 9 0 0 0 0 / 0 UT 47 7 - - - - 47 7 - - - 58 9 0 0 0 0 RE N T S - D I S T R I B U T I O N 0 58 9 0 0 0 0 / 0 WA 15 1 - - 15 1 - - - - - 58 9 0 0 0 0 RE N T S - D I S T R I B U T I O N 0 58 9 0 0 0 0 / 0 WY P 47 1 - - - 47 1 - - - - 58 9 0 0 0 0 RE N T S - D I S T R I B U T I O N 0 58 9 0 0 0 0 / 0 WY U 89 - - - 89 - - - - 58 9 0 0 0 0 T o t a l 2, 8 7 4 81 1, 5 6 9 15 1 56 0 47 8 35 - - 59 0 0 0 0 0 MA I N T S U P E R V & E N G 0 59 0 0 0 0 0 / 0 CA 12 1 12 1 - - - - - - - 59 0 0 0 0 0 MA I N T S U P E R V & E N G 0 59 0 0 0 0 0 / 0 ID U 18 2 - - - - - 18 2 - - 59 0 0 0 0 0 MA I N T S U P E R V & E N G 0 59 0 0 0 0 0 / 0 OR 92 3 - 92 3 - - - - - - 59 0 0 0 0 0 MA I N T S U P E R V & E N G 0 59 0 0 0 0 0 / 0 SN P D 3, 0 4 0 96 82 0 19 4 31 9 1, 4 5 9 15 2 - - 59 0 0 0 0 0 MA I N T S U P E R V & E N G 0 59 0 0 0 0 0 / 0 UT 1, 4 2 2 - - - - 1, 4 2 2 - - - 59 0 0 0 0 0 MA I N T S U P E R V & E N G 0 59 0 0 0 0 0 / 0 WA 17 8 - - 17 8 - - - - - 59 0 0 0 0 0 MA I N T S U P E R V & E N G 0 59 0 0 0 0 0 / 0 WY P 51 5 - - - 51 5 - - - - 59 0 0 0 0 0 T o t a l 6, 3 8 1 21 7 1, 7 4 4 37 2 83 4 2, 8 8 1 33 4 - - 59 1 0 0 0 0 MA I N T O F S T R U C T U R E 0 59 1 0 0 0 0 / 0 CA 44 44 - - - - - - - 59 1 0 0 0 0 MA I N T O F S T R U C T U R E 0 59 1 0 0 0 0 / 0 ID U 14 2 - - - - - 14 2 - - 59 1 0 0 0 0 MA I N T O F S T R U C T U R E 0 59 1 0 0 0 0 / 0 OR 40 6 - 40 6 - - - - - - 59 1 0 0 0 0 MA I N T O F S T R U C T U R E 0 59 1 0 0 0 0 / 0 SN P D 12 7 4 34 8 13 61 6 - - 59 1 0 0 0 0 MA I N T O F S T R U C T U R E 0 59 1 0 0 0 0 / 0 UT 1, 0 1 0 - - - - 1, 0 1 0 - - - 59 1 0 0 0 0 MA I N T O F S T R U C T U R E 0 59 1 0 0 0 0 / 0 WA 11 7 - - 11 7 - - - - - 59 1 0 0 0 0 MA I N T O F S T R U C T U R E 0 59 1 0 0 0 0 / 0 WY P 40 2 - - - 40 2 - - - - 59 1 0 0 0 0 MA I N T O F S T R U C T U R E 0 59 1 0 0 0 0 / 0 WY U 11 0 - - - 11 0 - - - - 59 1 0 0 0 0 T o t a l 2, 3 5 9 48 44 1 12 5 52 5 1, 0 7 1 14 8 - - 59 2 0 0 0 0 MA I N T S T A T E Q U I P 0 59 2 0 0 0 0 / 0 CA 25 7 25 7 - - - - - - - 59 2 0 0 0 0 MA I N T S T A T E Q U I P 0 59 2 0 0 0 0 / 0 ID U 41 7 - - - - - 41 7 - - 59 2 0 0 0 0 MA I N T S T A T E Q U I P 0 59 2 0 0 0 0 / 0 OR 2, 6 2 1 - 2, 6 2 1 - - - - - - 59 2 0 0 0 0 MA I N T S T A T E Q U I P 0 59 2 0 0 0 0 / 0 SN P D 1, 8 1 9 57 49 1 11 6 19 1 87 3 91 - - 59 2 0 0 0 0 MA I N T S T A T E Q U I P 0 59 2 0 0 0 0 / 0 UT 3, 0 4 2 - - - - 3, 0 4 2 - - - 59 2 0 0 0 0 MA I N T S T A T E Q U I P 0 59 2 0 0 0 0 / 0 WA 44 3 - - 44 3 - - - - - 59 2 0 0 0 0 MA I N T S T A T E Q U I P 0 59 2 0 0 0 0 / 0 WY P 1, 0 1 1 - - - 1, 0 1 1 - - - - 59 2 0 0 0 0 MA I N T S T A T E Q U I P 0 59 2 0 0 0 0 / 0 WY U 56 - - - 56 - - - - 59 2 0 0 0 0 T o t a l 9, 6 6 5 31 4 3, 1 1 2 55 9 1, 2 5 7 3, 9 1 5 50 8 - - 59 3 0 0 0 0 MA I N T O V H D L I N E S 0 59 3 0 0 0 0 / 0 CA 11 , 4 4 3 11 , 4 4 3 - - - - - - - 59 3 0 0 0 0 MA I N T O V H D L I N E S 0 59 3 0 0 0 0 / 0 ID U 2, 6 6 6 - - - - - 2, 6 6 6 - - 59 3 0 0 0 0 MA I N T O V H D L I N E S 0 59 3 0 0 0 0 / 0 OR 33 , 5 2 5 - 33 , 5 2 5 - - - - - - 59 3 0 0 0 0 MA I N T O V H D L I N E S 0 59 3 0 0 0 0 / 0 SN P D 2, 2 4 6 71 60 6 14 3 23 5 1, 0 7 8 11 2 - - 59 3 0 0 0 0 MA I N T O V H D L I N E S 0 59 3 0 0 0 0 / 0 UT 28 , 9 3 1 - - - - 28 , 9 3 1 - - - 59 3 0 0 0 0 MA I N T O V H D L I N E S 0 59 3 0 0 0 0 / 0 WA 4, 8 7 2 - - 4, 8 7 2 - - - - - 59 3 0 0 0 0 MA I N T O V H D L I N E S 0 59 3 0 0 0 0 / 0 WY P 4, 7 6 7 - - - 4, 7 6 7 - - - - 59 3 0 0 0 0 MA I N T O V H D L I N E S 0 59 3 0 0 0 0 / 0 WY U 74 7 - - - 74 7 - - - - 59 3 0 0 0 0 T o t a l 89 , 1 9 7 11 , 5 1 4 34 , 1 3 1 5, 0 1 5 5, 7 4 9 30 , 0 0 9 2, 7 7 8 - - 59 3 1 0 0 0 MA I N T O / H L I N E S - L B P 0 MA I N T E N A N C E O F O / H L I N E S - L A B O R P O O L CA (2 5 8 ) (2 5 8 ) - - - - - - - 59 3 1 0 0 0 MA I N T O / H L I N E S - L B P 0 MA I N T E N A N C E O F O / H L I N E S - L A B O R P O O L ID U (1 9 0 ) - - - - - (1 9 0 ) - - 59 3 1 0 0 0 MA I N T O / H L I N E S - L B P 0 MA I N T E N A N C E O F O / H L I N E S - L A B O R P O O L OR (1 , 1 8 6 ) - (1 , 1 8 6 ) - - - - - - 59 3 1 0 0 0 MA I N T O / H L I N E S - L B P 0 MA I N T E N A N C E O F O / H L I N E S - L A B O R P O O L SN P D 0 0 0 0 0 0 0 - - Pa g e 1 0 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 59 3 1 0 0 0 MA I N T O / H L I N E S - L B P 0 MA I N T E N A N C E O F O / H L I N E S - L A B O R P O O L UT 86 1 - - - - 86 1 - - - 59 3 1 0 0 0 MA I N T O / H L I N E S - L B P 0 MA I N T E N A N C E O F O / H L I N E S - L A B O R P O O L WA (3 8 ) - - (3 8 ) - - - - - 59 3 1 0 0 0 MA I N T O / H L I N E S - L B P 0 MA I N T E N A N C E O F O / H L I N E S - L A B O R P O O L WY P 26 4 - - - 26 4 - - - - 59 3 1 0 0 0 T o t a l (5 4 7 ) (2 5 8 ) (1 , 1 8 6 ) (3 8 ) 26 4 86 1 (1 9 0 ) - - 59 4 0 0 0 0 MA I N T U D G R N D L I N E S 0 59 4 0 0 0 0 / 0 CA 56 5 56 5 - - - - - - - 59 4 0 0 0 0 MA I N T U D G R N D L I N E S 0 59 4 0 0 0 0 / 0 ID U 90 2 - - - - - 90 2 - - 59 4 0 0 0 0 MA I N T U D G R N D L I N E S 0 59 4 0 0 0 0 / 0 OR 6, 3 5 9 - 6, 3 5 9 - - - - - - 59 4 0 0 0 0 MA I N T U D G R N D L I N E S 0 59 4 0 0 0 0 / 0 SN P D 10 0 3 1 1 5 0 - - 59 4 0 0 0 0 MA I N T U D G R N D L I N E S 0 59 4 0 0 0 0 / 0 UT 15 , 9 3 5 - - - - 15 , 9 3 5 - - - 59 4 0 0 0 0 MA I N T U D G R N D L I N E S 0 59 4 0 0 0 0 / 0 WA 1, 1 2 2 - - 1, 1 2 2 - - - - - 59 4 0 0 0 0 MA I N T U D G R N D L I N E S 0 59 4 0 0 0 0 / 0 WY P 2, 1 4 7 - - - 2, 1 4 7 - - - - 59 4 0 0 0 0 MA I N T U D G R N D L I N E S 0 59 4 0 0 0 0 / 0 WY U 28 8 - - - 28 8 - - - - 59 4 0 0 0 0 T o t a l 27 , 3 2 7 56 5 6, 3 6 1 1, 1 2 2 2, 4 3 5 15 , 9 4 0 90 2 - - 59 5 0 0 0 0 MA I N T L I N E T R N S F R M 0 59 5 0 0 0 0 / 0 SN P D 1, 0 0 3 32 27 1 64 10 5 48 1 50 - - 59 5 0 0 0 0 T o t a l 1, 0 0 3 32 27 1 64 10 5 48 1 50 - - 59 6 0 0 0 0 MN T S T R L G H T - S I G S 0 59 6 0 0 0 0 / 0 CA 72 72 - - - - - - - 59 6 0 0 0 0 MN T S T R L G H T - S I G S 0 59 6 0 0 0 0 / 0 ID U 91 - - - - - 91 - - 59 6 0 0 0 0 MN T S T R L G H T - S I G S 0 59 6 0 0 0 0 / 0 OR 89 0 - 89 0 - - - - - - 59 6 0 0 0 0 MN T S T R L G H T - S I G S 0 59 6 0 0 0 0 / 0 UT 91 0 - - - - 91 0 - - - 59 6 0 0 0 0 MN T S T R L G H T - S I G S 0 59 6 0 0 0 0 / 0 WA 87 - - 87 - - - - - 59 6 0 0 0 0 MN T S T R L G H T - S I G S 0 59 6 0 0 0 0 / 0 WY P 35 3 - - - 35 3 - - - - 59 6 0 0 0 0 MN T S T R L G H T - S I G S 0 59 6 0 0 0 0 / 0 WY U 10 1 - - - 10 1 - - - - 59 6 0 0 0 0 T o t a l 2, 5 0 4 72 89 0 87 45 4 91 0 91 - - 59 7 0 0 0 0 MN T O F M E T E R S 0 59 7 0 0 0 0 / 0 CA 17 17 - - - - - - - 59 7 0 0 0 0 MN T O F M E T E R S 0 59 7 0 0 0 0 / 0 ID U 41 - - - - - 41 - - 59 7 0 0 0 0 MN T O F M E T E R S 0 59 7 0 0 0 0 / 0 OR 25 7 - 25 7 - - - - - - 59 7 0 0 0 0 MN T O F M E T E R S 0 59 7 0 0 0 0 / 0 SN P D (9 8 ) (3 ) (2 6 ) (6 ) (1 0 ) (4 7 ) (5 ) - - 59 7 0 0 0 0 MN T O F M E T E R S 0 59 7 0 0 0 0 / 0 UT 23 9 - - - - 23 9 - - - 59 7 0 0 0 0 MN T O F M E T E R S 0 59 7 0 0 0 0 / 0 WA 17 - - 17 - - - - - 59 7 0 0 0 0 MN T O F M E T E R S 0 59 7 0 0 0 0 / 0 WY P 37 - - - 37 - - - - 59 7 0 0 0 0 MN T O F M E T E R S 0 59 7 0 0 0 0 / 0 WY U 19 - - - 19 - - - - 59 7 0 0 0 0 T o t a l 52 9 14 23 1 10 46 19 3 36 - - 59 8 0 0 0 0 MN T M I S C D I S T P L N T 0 59 8 0 0 0 0 / 0 CA 78 78 - - - - - - - 59 8 0 0 0 0 MN T M I S C D I S T P L N T 0 59 8 0 0 0 0 / 0 ID U 65 - - - - - 65 - - 59 8 0 0 0 0 MN T M I S C D I S T P L N T 0 59 8 0 0 0 0 / 0 OR 81 8 - 81 8 - - - - - - 59 8 0 0 0 0 MN T M I S C D I S T P L N T 0 59 8 0 0 0 0 / 0 SN P D 2, 2 3 3 71 60 3 14 2 23 4 1, 0 7 2 11 2 - - 59 8 0 0 0 0 MN T M I S C D I S T P L N T 0 59 8 0 0 0 0 / 0 UT 64 2 - - - - 64 2 - - - 59 8 0 0 0 0 MN T M I S C D I S T P L N T 0 59 8 0 0 0 0 / 0 WA 89 - - 89 - - - - - 59 8 0 0 0 0 MN T M I S C D I S T P L N T 0 59 8 0 0 0 0 / 0 WY P 30 3 - - - 30 3 - - - - 59 8 0 0 0 0 T o t a l 4, 2 2 8 14 8 1, 4 2 1 23 1 53 7 1, 7 1 4 17 6 - - 59 8 9 5 0 0 MN T D I S T P L N T - E N V A M 56 6 7 0 0 En v i r o n m e n t a l C o s t A m o r t i z a t i o n SN P D 2, 2 2 8 70 60 1 14 2 23 4 1, 0 7 0 11 1 - - 59 8 9 5 0 0 T o t a l 2, 2 2 8 70 60 1 14 2 23 4 1, 0 7 0 11 1 - - 90 1 0 0 0 0 SU P R V ( C U S T A C C T ) 0 90 1 0 0 0 0 / 0 CN 2, 2 8 2 54 71 2 15 7 16 8 1, 0 9 3 96 - - 90 1 0 0 0 0 SU P R V ( C U S T A C C T ) 0 90 1 0 0 0 0 / 0 WY P 0 - - - 0 - - - - 90 1 0 0 0 0 T o t a l 2, 2 8 2 54 71 2 15 7 16 9 1, 0 9 3 96 - - 90 2 0 0 0 0 ME T E R R E A D I N G E X P 0 90 2 0 0 0 0 / 0 CA 39 5 39 5 - - - - - - - 90 2 0 0 0 0 ME T E R R E A D I N G E X P 0 90 2 0 0 0 0 / 0 CN 64 0 15 20 0 44 47 30 7 27 - - 90 2 0 0 0 0 ME T E R R E A D I N G E X P 0 90 2 0 0 0 0 / 0 ID U 2, 1 4 4 - - - - - 2, 1 4 4 - - 90 2 0 0 0 0 ME T E R R E A D I N G E X P 0 90 2 0 0 0 0 / 0 OR 4, 6 6 9 - 4, 6 6 9 - - - - - - 90 2 0 0 0 0 ME T E R R E A D I N G E X P 0 90 2 0 0 0 0 / 0 UT 4, 7 3 4 - - - - 4, 7 3 4 - - - 90 2 0 0 0 0 ME T E R R E A D I N G E X P 0 90 2 0 0 0 0 / 0 WA 69 3 - - 69 3 - - - - - 90 2 0 0 0 0 ME T E R R E A D I N G E X P 0 90 2 0 0 0 0 / 0 WY P 1, 1 0 2 - - - 1, 1 0 2 - - - - 90 2 0 0 0 0 ME T E R R E A D I N G E X P 0 90 2 0 0 0 0 / 0 WY U 21 9 - - - 21 9 - - - - 90 2 0 0 0 0 T o t a l 14 , 5 9 6 41 1 4, 8 6 9 73 7 1, 3 6 8 5, 0 4 0 2, 1 7 1 - - Pa g e 1 1 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 90 3 0 0 0 0 CU S T R C R D / C O L L E X P 0 90 3 0 0 0 0 / 0 CN 1, 1 0 5 26 34 5 76 82 52 9 46 - - 90 3 0 0 0 0 T o t a l 1, 1 0 5 26 34 5 76 82 52 9 46 - - 90 3 1 0 0 0 CU S T R C R D / C U S T S Y S 0 90 3 1 0 0 0 / 0 CN 2, 3 2 0 55 72 4 16 0 17 1 1, 1 1 2 98 - - 90 3 1 0 0 0 CU S T R C R D / C U S T S Y S 0 90 3 1 0 0 0 / 0 OR 21 - 21 - - - - - - 90 3 1 0 0 0 T o t a l 2, 3 4 1 55 74 5 16 0 17 1 1, 1 1 2 98 - - 90 3 2 0 0 0 CU S T A C C T G / B I L L 0 90 3 2 0 0 0 / 0 CN 9, 3 9 8 22 4 2, 9 3 3 64 8 69 3 4, 5 0 4 39 5 - - 90 3 2 0 0 0 CU S T A C C T G / B I L L 0 90 3 2 0 0 0 / 0 UT (4 ) - - - - (4 ) - - - 90 3 2 0 0 0 T o t a l 9, 3 9 3 22 4 2, 9 3 3 64 8 69 3 4, 4 9 9 39 5 - - 90 3 3 0 0 0 CU S T A C C T G / C O L L 0 90 3 3 0 0 0 / 0 CA 83 83 - - - - - - - 90 3 3 0 0 0 CU S T A C C T G / C O L L 0 90 3 3 0 0 0 / 0 CN 13 , 9 6 3 33 3 4, 3 5 8 96 3 1, 0 3 0 6, 6 9 2 58 7 - - 90 3 3 0 0 0 CU S T A C C T G / C O L L 0 90 3 3 0 0 0 / 0 ID U 26 2 - - - - - 26 2 - - 90 3 3 0 0 0 CU S T A C C T G / C O L L 0 90 3 3 0 0 0 / 0 OR 1, 1 8 6 - 1, 1 8 6 - - - - - - 90 3 3 0 0 0 CU S T A C C T G / C O L L 0 90 3 3 0 0 0 / 0 UT 2, 8 8 8 - - - - 2, 8 8 8 - - - 90 3 3 0 0 0 CU S T A C C T G / C O L L 0 90 3 3 0 0 0 / 0 WA 52 1 - - 52 1 - - - - - 90 3 3 0 0 0 CU S T A C C T G / C O L L 0 90 3 3 0 0 0 / 0 WY P 49 8 - - - 49 8 - - - - 90 3 3 0 0 0 CU S T A C C T G / C O L L 0 90 3 3 0 0 0 / 0 WY U 82 - - - 82 - - - - 90 3 3 0 0 0 T o t a l 19 , 4 8 2 41 5 5, 5 4 4 1, 4 8 5 1, 6 1 0 9, 5 7 9 84 9 - - 90 3 5 0 0 0 CU S T A C C T G / R E Q 0 90 3 5 0 0 0 / 0 CA 8 8 - - - - - - - 90 3 5 0 0 0 CU S T A C C T G / R E Q 0 90 3 5 0 0 0 / 0 ID U 12 - - - - - 12 - - 90 3 5 0 0 0 CU S T A C C T G / R E Q 0 90 3 5 0 0 0 / 0 OR 11 0 - 11 0 - - - - - - 90 3 5 0 0 0 CU S T A C C T G / R E Q 0 90 3 5 0 0 0 / 0 UT 52 - - - - 52 - - - 90 3 5 0 0 0 CU S T A C C T G / R E Q 0 90 3 5 0 0 0 / 0 WA 14 - - 14 - - - - - 90 3 5 0 0 0 CU S T A C C T G / R E Q 0 90 3 5 0 0 0 / 0 WY P 16 - - - 16 - - - - 90 3 5 0 0 0 CU S T A C C T G / R E Q 0 90 3 5 0 0 0 / 0 WY U 5 - - - 5 - - - - 90 3 5 0 0 0 T o t a l 21 7 8 11 0 14 21 52 12 - - 90 3 6 0 0 0 CU S T A C C T G / C O M M O N 0 90 3 6 0 0 0 / 0 CN 14 , 0 0 8 33 4 4, 3 7 2 96 7 1, 0 3 3 6, 7 1 3 58 9 - - 90 3 6 0 0 0 CU S T A C C T G / C O M M O N 0 90 3 6 0 0 0 / 0 OR 18 - 18 - - - - - - 90 3 6 0 0 0 T o t a l 14 , 0 2 7 33 4 4, 3 9 0 96 7 1, 0 3 3 6, 7 1 3 58 9 - - 90 4 0 0 0 0 UN C O L L E C T A C C O U N T S 0 90 4 0 0 0 0 / 0 CA 67 3 67 3 - - - - - - - 90 4 0 0 0 0 UN C O L L E C T A C C O U N T S 0 90 4 0 0 0 0 / 0 CN 98 8 24 30 8 68 73 47 4 42 - - 90 4 0 0 0 0 UN C O L L E C T A C C O U N T S 0 90 4 0 0 0 0 / 0 ID U 61 6 - - - - - 61 6 - - 90 4 0 0 0 0 UN C O L L E C T A C C O U N T S 0 90 4 0 0 0 0 / 0 OR 4, 7 5 4 - 4, 7 5 4 - - - - - - 90 4 0 0 0 0 UN C O L L E C T A C C O U N T S 0 90 4 0 0 0 0 / 0 UT 3, 9 2 1 - - - - 3, 9 2 1 - - - 90 4 0 0 0 0 UN C O L L E C T A C C O U N T S 0 90 4 0 0 0 0 / 0 WA 1, 2 5 7 - - 1, 2 5 7 - - - - - 90 4 0 0 0 0 UN C O L L E C T A C C O U N T S 0 90 4 0 0 0 0 / 0 WY P 1, 0 1 6 - - - 1, 0 1 6 - - - - 90 4 0 0 0 0 T o t a l 13 , 2 2 5 69 7 5, 0 6 3 1, 3 2 5 1, 0 8 8 4, 3 9 4 65 7 - - 90 4 2 0 0 0 UN C O L L A C C T S - J O I N T U 0 90 4 2 0 0 0 / 0 CA 20 20 - - - - - - - 90 4 2 0 0 0 UN C O L L A C C T S - J O I N T U 0 90 4 2 0 0 0 / 0 ID U 0 - - - - - 0 - - 90 4 2 0 0 0 UN C O L L A C C T S - J O I N T U 0 90 4 2 0 0 0 / 0 OR (1 2 0 ) - (1 2 0 ) - - - - - - 90 4 2 0 0 0 UN C O L L A C C T S - J O I N T U 0 90 4 2 0 0 0 / 0 UT (5 2 ) - - - - (5 2 ) - - - 90 4 2 0 0 0 UN C O L L A C C T S - J O I N T U 0 90 4 2 0 0 0 / 0 WA 2 - - 2 - - - - - 90 4 2 0 0 0 UN C O L L A C C T S - J O I N T U 0 90 4 2 0 0 0 / 0 WY P (6 ) - - - (6 ) - - - - 90 4 2 0 0 0 T o t a l (1 5 6 ) 20 (1 2 0 ) 2 (6 ) (5 2 ) 0 - - 90 5 0 0 0 0 MI S C C U S T A C C T E X P 0 90 5 0 0 0 0 / 0 CN 18 0 6 1 1 9 1 - - 90 5 0 0 0 0 MI S C C U S T A C C T E X P 0 90 5 0 0 0 0 / 0 UT 33 0 - - - - 33 0 - - - 90 5 0 0 0 0 T o t a l 34 8 0 6 1 1 33 9 1 - - 90 7 0 0 0 0 SU P R V ( C U S T S E R V ) 0 90 7 0 0 0 0 / 0 CN 7 0 2 0 0 3 0 - - 90 7 0 0 0 0 T o t a l 7 0 2 0 0 3 0 - - 90 8 0 0 0 0 CU S T A S S I S T E X P 0 90 8 0 0 0 0 / 0 CN 9 0 3 1 1 4 0 - - 90 8 0 0 0 0 CU S T A S S I S T E X P 0 90 8 0 0 0 0 / 0 OR 1 - 1 - - - - - - 90 8 0 0 0 0 CU S T A S S I S T E X P 0 90 8 0 0 0 0 / 0 UT 3 - - - - 3 - - - 90 8 0 0 0 0 CU S T A S S I S T E X P 0 90 8 0 0 0 0 / 0 WA 8 - - 8 - - - - - 90 8 0 0 0 0 CU S T A S S I S T E X P 0 90 8 0 0 0 0 / 0 WY P 1 - - - 1 - - - - 90 8 0 0 0 0 T o t a l 23 0 4 9 2 8 0 - - Pa g e 1 2 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 90 8 1 0 0 0 CU S T A S S T E X P - G E N L 0 90 8 1 0 0 0 / 0 CA 15 0 15 0 - - - - - - - 90 8 1 0 0 0 CU S T A S S T E X P - G E N L 0 90 8 1 0 0 0 / 0 CN 83 1 20 25 9 57 61 39 8 35 - - 90 8 1 0 0 0 T o t a l 98 1 17 0 25 9 57 61 39 8 35 - - 90 8 4 0 0 0 DS M D I R E C T 0 90 8 4 0 0 0 / 0 CA 17 17 - - - - - - - 90 8 4 0 0 0 DS M D I R E C T 0 90 8 4 0 0 0 / 0 CN 1, 2 6 8 30 39 6 87 94 60 8 53 - - 90 8 4 0 0 0 DS M D I R E C T 0 90 8 4 0 0 0 / 0 OT H E R 84 - - - - - - - 84 90 8 4 0 0 0 DS M D I R E C T 0 90 8 4 0 0 0 / 0 WA 6 - - 6 - - - - - 90 8 4 0 0 0 T o t a l 1, 3 7 6 48 39 6 94 94 60 8 53 - 84 90 8 5 1 0 0 DS M A M O R T - S B C / E C C 0 90 8 5 1 0 0 / 0 OT H E R 70 , 4 8 5 - - - - - - - 70 , 4 8 5 90 8 5 1 0 0 T o t a l 70 , 4 8 5 - - - - - - - 70 , 4 8 5 90 8 6 0 0 0 CU S T S E R V 0 90 8 6 0 0 0 / 0 CN 59 4 14 18 5 41 44 28 5 25 - - 90 8 6 0 0 0 CU S T S E R V 0 90 8 6 0 0 0 / 0 ID U 19 - - - - - 19 - - 90 8 6 0 0 0 CU S T S E R V 0 90 8 6 0 0 0 / 0 OR 2, 2 2 6 - 2, 2 2 6 - - - - - - 90 8 6 0 0 0 CU S T S E R V 0 90 8 6 0 0 0 / 0 UT 2, 5 2 0 - - - - 2, 5 2 0 - - - 90 8 6 0 0 0 CU S T S E R V 0 90 8 6 0 0 0 / 0 WA 35 9 - - 35 9 - - - - - 90 8 6 0 0 0 CU S T S E R V 0 90 8 6 0 0 0 / 0 WY P 94 1 - - - 94 1 - - - - 90 8 6 0 0 0 T o t a l 6, 6 6 0 14 2, 4 1 1 40 0 98 5 2, 8 0 5 44 - - 90 8 9 5 0 0 BL U E S K Y E X P E N S E 0 Bl u e S k y E x p e n s e OT H E R 4, 7 7 5 - - - - - - - 4, 7 7 5 90 8 9 5 0 0 T o t a l 4, 7 7 5 - - - - - - - 4, 7 7 5 90 8 9 6 0 0 SO L A R F E E D - I N E X P 0 So l a r F e e d - I n E x p e n s e OT H E R 10 , 6 8 6 - - - - - - - 10 , 6 8 6 90 8 9 6 0 0 T o t a l 10 , 6 8 6 - - - - - - - 10 , 6 8 6 90 8 9 7 0 0 SU B S C R I B E R S O L A R 0 SU B S C R I B E R S O L A R UT 13 2 - - - - 13 2 - - - 90 8 9 7 0 0 T o t a l 13 2 - - - - 13 2 - - - 90 8 9 8 0 0 CO M M U N I T Y S O L A R 0 CO M M U N I T Y S O L A R OT H E R 10 6 - - - - - - - 10 6 90 8 9 8 0 0 T o t a l 10 6 - - - - - - - 10 6 90 9 0 0 0 0 IN F O R / I N S T R C T A D V 0 90 9 0 0 0 0 / 0 CA 11 1 11 1 - - - - - - - 90 9 0 0 0 0 IN F O R / I N S T R C T A D V 0 90 9 0 0 0 0 / 0 CN 2, 8 6 4 68 89 4 19 8 21 1 1, 3 7 2 12 0 - - 90 9 0 0 0 0 IN F O R / I N S T R C T A D V 0 90 9 0 0 0 0 / 0 ID U 14 6 - - - - - 14 6 - - 90 9 0 0 0 0 IN F O R / I N S T R C T A D V 0 90 9 0 0 0 0 / 0 OR 1, 4 3 1 - 1, 4 3 1 - - - - - - 90 9 0 0 0 0 IN F O R / I N S T R C T A D V 0 90 9 0 0 0 0 / 0 UT 1, 1 9 0 - - - - 1, 1 9 0 - - - 90 9 0 0 0 0 IN F O R / I N S T R C T A D V 0 90 9 0 0 0 0 / 0 WA 22 8 - - 22 8 - - - - - 90 9 0 0 0 0 IN F O R / I N S T R C T A D V 0 90 9 0 0 0 0 / 0 WY P 33 9 - - - 33 9 - - - - 90 9 0 0 0 0 IN F O R / I N S T R C T A D V 0 90 9 0 0 0 0 / 0 WY U 2 - - - 2 - - - - 90 9 0 0 0 0 T o t a l 6, 3 1 1 18 0 2, 3 2 5 42 5 55 2 2, 5 6 2 26 6 - - 91 0 0 0 0 0 MI S C C U S T S E R V / I N F 0 91 0 0 0 0 0 / 0 CN 5 0 1 0 0 2 0 - - 91 0 0 0 0 0 T o t a l 5 0 1 0 0 2 0 - - 92 0 0 0 0 0 AD M I N & G E N S A L A R Y 0 92 0 0 0 0 0 / 0 OR 0 - 0 - - - - - - 92 0 0 0 0 0 AD M I N & G E N S A L A R Y 0 92 0 0 0 0 0 / 0 SO 76 , 5 7 9 1, 6 2 6 21 , 1 1 8 5, 8 0 8 10 , 7 1 2 32 , 9 1 8 4, 3 7 7 19 - 92 0 0 0 0 0 AD M I N & G E N S A L A R Y 0 92 0 0 0 0 0 / 0 WA 0 - - 0 - - - - - 92 0 0 0 0 0 AD M I N & G E N S A L A R Y 0 92 0 0 0 0 0 / 0 WY P 0 - - - 0 - - - - 92 0 0 0 0 0 T o t a l 76 , 5 7 9 1, 6 2 6 21 , 1 1 8 5, 8 0 8 10 , 7 1 2 32 , 9 1 8 4, 3 7 7 19 - 92 1 0 0 0 0 OF F I C E S U P P L & E X P 0 92 1 0 0 0 0 / 0 CA 4 4 - - - - - - - 92 1 0 0 0 0 OF F I C E S U P P L & E X P 0 92 1 0 0 0 0 / 0 CN 87 2 27 6 6 42 4 - - 92 1 0 0 0 0 OF F I C E S U P P L & E X P 0 92 1 0 0 0 0 / 0 ID U 28 - - - - - 28 - - 92 1 0 0 0 0 OF F I C E S U P P L & E X P 0 92 1 0 0 0 0 / 0 OR 46 - 46 - - - - - - 92 1 0 0 0 0 OF F I C E S U P P L & E X P 0 92 1 0 0 0 0 / 0 SO 9, 2 5 4 19 6 2, 5 5 2 70 2 1, 2 9 4 3, 9 7 8 52 9 2 - 92 1 0 0 0 0 OF F I C E S U P P L & E X P 0 92 1 0 0 0 0 / 0 UT 12 4 - - - - 12 4 - - - 92 1 0 0 0 0 OF F I C E S U P P L & E X P 0 92 1 0 0 0 0 / 0 WA 8 - - 8 - - - - - 92 1 0 0 0 0 OF F I C E S U P P L & E X P 0 92 1 0 0 0 0 / 0 WY P 35 - - - 35 - - - - 92 1 0 0 0 0 OF F I C E S U P P L & E X P 0 92 1 0 0 0 0 / 0 WY U 8 - - - 8 - - - - 92 1 0 0 0 0 T o t a l 9, 5 9 4 20 3 2, 6 2 5 71 6 1, 3 4 4 4, 1 4 3 56 0 2 - 92 2 0 0 0 0 A& G E X P T R A N S F - C R 0 92 2 0 0 0 0 / 0 SO (3 4 , 5 7 8 ) (7 3 4 ) (9 , 5 3 5 ) (2 , 6 2 3 ) (4 , 8 3 7 ) (1 4 , 8 6 4 ) (1 , 9 7 7 ) (9 ) - 92 2 0 0 0 0 T o t a l (3 4 , 5 7 8 ) (7 3 4 ) (9 , 5 3 5 ) (2 , 6 2 3 ) (4 , 8 3 7 ) (1 4 , 8 6 4 ) (1 , 9 7 7 ) (9 ) - 92 3 0 0 0 0 OU T S I D E S E R V I C E S 0 92 3 0 0 0 0 / 0 CA 12 8 12 8 - - - - - - - Pa g e 1 3 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 92 3 0 0 0 0 OU T S I D E S E R V I C E S 0 92 3 0 0 0 0 / 0 ID U 0 - - - - - 0 - - 92 3 0 0 0 0 OU T S I D E S E R V I C E S 0 92 3 0 0 0 0 / 0 OR 19 0 - 19 0 - - - - - - 92 3 0 0 0 0 OU T S I D E S E R V I C E S 0 92 3 0 0 0 0 / 0 SO 12 , 3 4 9 26 2 3, 4 0 5 93 7 1, 7 2 7 5, 3 0 8 70 6 3 - 92 3 0 0 0 0 OU T S I D E S E R V I C E S 0 92 3 0 0 0 0 / 0 UT 1, 2 5 8 - - - - 1, 2 5 8 - - - 92 3 0 0 0 0 OU T S I D E S E R V I C E S 0 92 3 0 0 0 0 / 0 WA 0 - - 0 - - - - - 92 3 0 0 0 0 OU T S I D E S E R V I C E S 0 92 3 0 0 0 0 / 0 WY P 5 - - - 5 - - - - 92 3 0 0 0 0 OU T S I D E S E R V I C E S 0 92 3 0 0 0 0 / 0 WY U 47 - - - 47 - - - - 92 3 0 0 0 0 T o t a l 13 , 9 7 8 39 0 3, 5 9 6 93 7 1, 7 8 0 6, 5 6 6 70 6 3 - 92 3 9 9 9 0 AF F L S E R V E M P L O Y E D 0 AF F I L I A T E D S E R V I C E S E M P L O Y E D OR 40 - 40 - - - - - - 92 3 9 9 9 0 AF F L S E R V E M P L O Y E D 0 AF F I L I A T E D S E R V I C E S E M P L O Y E D SO 8, 0 1 9 17 0 2, 2 1 1 60 8 1, 1 2 2 3, 4 4 7 45 8 2 - 92 3 9 9 9 0 AF F L S E R V E M P L O Y E D 0 AF F I L I A T E D S E R V I C E S E M P L O Y E D UT 0 - - - - 0 - - - 92 3 9 9 9 0 AF F L S E R V E M P L O Y E D 0 AF F I L I A T E D S E R V I C E S E M P L O Y E D WY P 2 - - - 2 - - - - 92 3 9 9 9 0 T o t a l 8, 0 6 2 17 0 2, 2 5 1 60 8 1, 1 2 4 3, 4 4 8 45 8 2 - 92 4 1 0 0 0 PR O P I N S - A C C R L S I T U S 0 92 4 1 0 0 0 / 0 ID U 11 4 - - - - - 11 4 - - 92 4 1 0 0 0 PR O P I N S - A C C R L S I T U S 0 92 4 1 0 0 0 / 0 OR 7, 0 6 9 - 7, 0 6 9 - - - - - - 92 4 1 0 0 0 PR O P I N S - A C C R L S I T U S 0 92 4 1 0 0 0 / 0 UT 2, 1 5 2 - - - - 2, 1 5 2 - - - 92 4 1 0 0 0 PR O P I N S - A C C R L S I T U S 0 92 4 1 0 0 0 / 0 WY P 35 0 - - - 35 0 - - - - 92 4 1 0 0 0 T o t a l 9, 6 8 4 - 7, 0 6 9 - 35 0 2, 1 5 2 11 4 - - 92 4 2 0 0 0 PR O P I N S - C L A I M S I T U S 0 PR O P E R T Y I N S - C L A I M S S I T U S CA 1, 1 2 6 1, 1 2 6 - - - - - - - 92 4 2 0 0 0 PR O P I N S - C L A I M S I T U S 0 PR O P E R T Y I N S - C L A I M S S I T U S OR (6 1 8 ) - (6 1 8 ) - - - - - - 92 4 2 0 0 0 T o t a l 50 9 1, 1 2 6 (6 1 8 ) - - - - - - 92 4 3 0 0 0 PR O P I N S - P R E M I U M S 0 Pr o p e r t y I n s - P r e m i u m s SO 4, 7 3 7 10 1 1, 3 0 6 35 9 66 3 2, 0 3 6 27 1 1 - 92 4 3 0 0 0 T o t a l 4, 7 3 7 10 1 1, 3 0 6 35 9 66 3 2, 0 3 6 27 1 1 - 92 5 0 0 0 0 IN J U R I E S & D A M A G E S 0 92 5 0 0 0 0 / 0 SO 8, 0 9 7 17 2 2, 2 3 3 61 4 1, 1 3 3 3, 4 8 0 46 3 2 - 92 5 0 0 0 0 T o t a l 8, 0 9 7 17 2 2, 2 3 3 61 4 1, 1 3 3 3, 4 8 0 46 3 2 - 92 5 1 0 0 0 IN J U R I E S & D A M A G E S 0 IN J U R I E S & D A M A G E S - S I T U S OR 1, 8 4 6 - 1, 8 4 6 - - - - - - 92 5 1 0 0 0 IN J U R I E S & D A M A G E S 0 IN J U R I E S & D A M A G E S - S I T U S SO (1 , 8 4 6 ) (3 9 ) (5 0 9 ) (1 4 0 ) (2 5 8 ) (7 9 3 ) (1 0 6 ) (0 ) - 92 5 1 0 0 0 T o t a l - (3 9 ) 1, 3 3 7 (1 4 0 ) (2 5 8 ) (7 9 3 ) (1 0 6 ) (0 ) - 92 6 1 2 0 0 PE N E X P - O T H N B C 0 PE N S I O N E X P E N S E - O T H N E T B E N C O S T SO (1 2 , 1 3 3 ) (2 5 8 ) (3 , 3 4 6 ) (9 2 0 ) (1 , 6 9 7 ) (5 , 2 1 6 ) (6 9 4 ) (3 ) - 92 6 1 2 0 0 T o t a l (1 2 , 1 3 3 ) (2 5 8 ) (3 , 3 4 6 ) (9 2 0 ) (1 , 6 9 7 ) (5 , 2 1 6 ) (6 9 4 ) (3 ) - 92 6 1 5 0 0 PE N E X P - S T A T E S I T U S 0 PE N S I O N E X P E N S E - S T A T E S I T U S SO (3 , 1 3 3 ) (6 7 ) (8 6 4 ) (2 3 8 ) (4 3 8 ) (1 , 3 4 7 ) (1 7 9 ) (1 ) - 92 6 1 5 0 0 PE N E X P - S T A T E S I T U S 0 PE N S I O N E X P E N S E - S T A T E S I T U S WA 73 - - 73 - - - - - 92 6 1 5 0 0 T o t a l (3 , 0 6 0 ) (6 7 ) (8 6 4 ) (1 6 5 ) (4 3 8 ) (1 , 3 4 7 ) (1 7 9 ) (1 ) - 92 6 2 2 0 0 PO S T R E T E X P - O T H N B C 0 PO S T R E T E X P E N S E - O T H N E T B E N C O S T SO (8 , 1 4 1 ) (1 7 3 ) (2 , 2 4 5 ) (6 1 7 ) (1 , 1 3 9 ) (3 , 4 9 9 ) (4 6 5 ) (2 ) - 92 6 2 2 0 0 T o t a l (8 , 1 4 1 ) (1 7 3 ) (2 , 2 4 5 ) (6 1 7 ) (1 , 1 3 9 ) (3 , 4 9 9 ) (4 6 5 ) (2 ) - 92 6 2 5 0 0 PO S T R E T E X P - S T S I T U S 0 PO S T R E T E X P E N S E - S T A T E S I T U S WY P 37 5 - - - 37 5 - - - - 92 6 2 5 0 0 T o t a l 37 5 - - - 37 5 - - - - 92 6 3 2 0 0 SE R P E X P - O T H N B C 0 SE R P E X P E N S E - O T H N E T B E N C O S T SO 2, 9 1 4 62 80 4 22 1 40 8 1, 2 5 3 16 7 1 - 92 6 3 2 0 0 T o t a l 2, 9 1 4 62 80 4 22 1 40 8 1, 2 5 3 16 7 1 - 92 6 9 1 0 0 GR O S S - U P - P E N S I O N 0 GR O S S - U P - P E N S I O N SO 7, 2 6 7 15 4 2, 0 0 4 55 1 1, 0 1 6 3, 1 2 4 41 5 2 - 92 6 9 1 0 0 T o t a l 7, 2 6 7 15 4 2, 0 0 4 55 1 1, 0 1 6 3, 1 2 4 41 5 2 - 92 6 9 2 0 0 GR O S S - U P - P O S T - R E T R 0 GR O S S - U P - P O S T - R E T I R E M E N T SO 2, 1 8 9 46 60 4 16 6 30 6 94 1 12 5 1 - 92 6 9 2 0 0 T o t a l 2, 1 8 9 46 60 4 16 6 30 6 94 1 12 5 1 - 92 6 9 3 0 0 GR O S S - U P - S E R P 0 GR O S S - U P - S E R P SO 25 1 7 2 4 11 1 0 - 92 6 9 3 0 0 T o t a l 25 1 7 2 4 11 1 0 - 92 6 9 4 0 0 GR O S S - U P - M D / D N / V / L 0 GR O S S - U P - M E D / D E N / V I S / L I F E B E N SO 59 , 8 8 6 1, 2 7 2 16 , 5 1 5 4, 5 4 2 8, 3 7 7 25 , 7 4 3 3, 4 2 3 15 - 92 6 9 4 0 0 T o t a l 59 , 8 8 6 1, 2 7 2 16 , 5 1 5 4, 5 4 2 8, 3 7 7 25 , 7 4 3 3, 4 2 3 15 - 92 6 9 5 0 0 GR O S S - U P - 4 0 1 ( K ) E X 0 GR O S S - U P - 4 0 1 ( K ) E X P E N S E SO 38 , 6 3 0 82 0 10 , 6 5 3 2, 9 3 0 5, 4 0 3 16 , 6 0 5 2, 2 0 8 10 - 92 6 9 5 0 0 T o t a l 38 , 6 3 0 82 0 10 , 6 5 3 2, 9 3 0 5, 4 0 3 16 , 6 0 5 2, 2 0 8 10 - 92 6 9 6 0 0 GR O S S - U P - P O S T - E M P L 0 GR O S S - U P - P O S T - E M P L O Y M E N T SO 7, 6 2 3 16 2 2, 1 0 2 57 8 1, 0 6 6 3, 2 7 7 43 6 2 - 92 6 9 6 0 0 T o t a l 7, 6 2 3 16 2 2, 1 0 2 57 8 1, 0 6 6 3, 2 7 7 43 6 2 - 92 6 9 7 0 0 GR O S S - U P - O T H B E N E 0 GR O S S - U P - O T H E R B E N E F I T S E X P SO 6, 6 4 8 14 1 1, 8 3 3 50 4 93 0 2, 8 5 8 38 0 2 - 92 6 9 7 0 0 T o t a l 6, 6 4 8 14 1 1, 8 3 3 50 4 93 0 2, 8 5 8 38 0 2 - Pa g e 1 4 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 92 8 0 0 0 0 RE G U L A T O R Y C O M E X P 0 RE G U L A T O R Y C O M M I S S I O N E X P E N S E CA 65 1 65 1 - - - - - - - 92 8 0 0 0 0 RE G U L A T O R Y C O M E X P 0 RE G U L A T O R Y C O M M I S S I O N E X P E N S E ID U 40 - - - - - 40 - - 92 8 0 0 0 0 RE G U L A T O R Y C O M E X P 0 RE G U L A T O R Y C O M M I S S I O N E X P E N S E OR 78 3 - 78 3 - - - - - - 92 8 0 0 0 0 RE G U L A T O R Y C O M E X P 0 RE G U L A T O R Y C O M M I S S I O N E X P E N S E SO 5, 4 8 0 11 6 1, 5 1 1 41 6 76 6 2, 3 5 5 31 3 1 - 92 8 0 0 0 0 RE G U L A T O R Y C O M E X P 0 RE G U L A T O R Y C O M M I S S I O N E X P E N S E UT 24 4 - - - - 24 4 - - - 92 8 0 0 0 0 RE G U L A T O R Y C O M E X P 0 RE G U L A T O R Y C O M M I S S I O N E X P E N S E WA 41 1 - - 41 1 - - - - - 92 8 0 0 0 0 RE G U L A T O R Y C O M E X P 0 RE G U L A T O R Y C O M M I S S I O N E X P E N S E WY P 11 0 - - - 11 0 - - - - 92 8 0 0 0 0 T o t a l 7, 7 1 7 76 7 2, 2 9 4 82 6 87 6 2, 6 0 0 35 3 1 - 92 8 2 0 0 0 RE G C O M M E X P E N S E 0 92 8 2 0 0 0 / 0 CA 80 80 - - - - - - - 92 8 2 0 0 0 RE G C O M M E X P E N S E 0 92 8 2 0 0 0 / 0 ID U 68 4 - - - - - 68 4 - - 92 8 2 0 0 0 RE G C O M M E X P E N S E 0 92 8 2 0 0 0 / 0 OR 3, 3 7 4 - 3, 3 7 4 - - - - - - 92 8 2 0 0 0 RE G C O M M E X P E N S E 0 92 8 2 0 0 0 / 0 UT 6, 2 4 4 - - - - 6, 2 4 4 - - - 92 8 2 0 0 0 RE G C O M M E X P E N S E 0 92 8 2 0 0 0 / 0 WA 62 7 - - 62 7 - - - - - 92 8 2 0 0 0 RE G C O M M E X P E N S E 0 92 8 2 0 0 0 / 0 WY P 1, 7 5 2 - - - 1, 7 5 2 - - - - 92 8 2 0 0 0 T o t a l 12 , 7 6 2 80 3, 3 7 4 62 7 1, 7 5 2 6, 2 4 4 68 4 - - 92 8 3 0 0 0 FE R C F I L I N G F E E 0 92 8 3 0 0 0 / 0 SG 5, 1 2 7 74 1, 3 4 9 39 3 77 9 2, 2 2 7 30 3 2 - 92 8 3 0 0 0 T o t a l 5, 1 2 7 74 1, 3 4 9 39 3 77 9 2, 2 2 7 30 3 2 - 92 9 0 0 0 0 DU P L I C A T E C H R G S - C R 0 92 9 0 0 0 0 / 0 SO (8 , 3 7 8 ) (1 7 8 ) (2 , 3 1 0 ) (6 3 5 ) (1 , 1 7 2 ) (3 , 6 0 1 ) (4 7 9 ) (2 ) - 92 9 0 0 0 0 T o t a l (8 , 3 7 8 ) (1 7 8 ) (2 , 3 1 0 ) (6 3 5 ) (1 , 1 7 2 ) (3 , 6 0 1 ) (4 7 9 ) (2 ) - 92 9 9 1 0 0 DU P C H G C R - P E N S I O N 0 DU P C H R G C R - P E N S I O N SO (7 , 2 6 7 ) (1 5 4 ) (2 , 0 0 4 ) (5 5 1 ) (1 , 0 1 6 ) (3 , 1 2 4 ) (4 1 5 ) (2 ) - 92 9 9 1 0 0 T o t a l (7 , 2 6 7 ) (1 5 4 ) (2 , 0 0 4 ) (5 5 1 ) (1 , 0 1 6 ) (3 , 1 2 4 ) (4 1 5 ) (2 ) - 92 9 9 2 0 0 DU P C H G C R - P O S T - R T 0 DU P C H R G C R - P O S T - R E T I R E M E N T SO (2 , 1 8 9 ) (4 6 ) (6 0 4 ) (1 6 6 ) (3 0 6 ) (9 4 1 ) (1 2 5 ) (1 ) - 92 9 9 2 0 0 T o t a l (2 , 1 8 9 ) (4 6 ) (6 0 4 ) (1 6 6 ) (3 0 6 ) (9 4 1 ) (1 2 5 ) (1 ) - 92 9 9 3 0 0 DU P C H R G C R - S E R P 0 DU P C H R G C R - S E R P SO (2 5 ) (1 ) (7 ) (2 ) (4 ) (1 1 ) (1 ) (0 ) - 92 9 9 3 0 0 T o t a l (2 5 ) (1 ) (7 ) (2 ) (4 ) (1 1 ) (1 ) (0 ) - 92 9 9 4 0 0 DU P C H G C R - M / D / V / L 0 DU P C H R G C R - M E D / D E N / V I S / L I F E SO (5 9 , 8 8 6 ) (1 , 2 7 2 ) (1 6 , 5 1 5 ) (4 , 5 4 2 ) (8 , 3 7 7 ) (2 5 , 7 4 3 ) (3 , 4 2 3 ) (1 5 ) - 92 9 9 4 0 0 T o t a l (5 9 , 8 8 6 ) (1 , 2 7 2 ) (1 6 , 5 1 5 ) (4 , 5 4 2 ) (8 , 3 7 7 ) (2 5 , 7 4 3 ) (3 , 4 2 3 ) (1 5 ) - 92 9 9 5 0 0 DU P C H R G C R - 4 0 1 ( K ) 0 DU P C H R G C R - 4 0 1 ( K ) E X P SO (3 8 , 6 3 0 ) (8 2 0 ) (1 0 , 6 5 3 ) (2 , 9 3 0 ) (5 , 4 0 3 ) (1 6 , 6 0 5 ) (2 , 2 0 8 ) (1 0 ) - 92 9 9 5 0 0 T o t a l (3 8 , 6 3 0 ) (8 2 0 ) (1 0 , 6 5 3 ) (2 , 9 3 0 ) (5 , 4 0 3 ) (1 6 , 6 0 5 ) (2 , 2 0 8 ) (1 0 ) - 92 9 9 6 0 0 DU P C H G C R - P O S T - E M 0 DU P C H R G C R - P O S T - E M P L O Y M E N T SO (7 , 6 2 3 ) (1 6 2 ) (2 , 1 0 2 ) (5 7 8 ) (1 , 0 6 6 ) (3 , 2 7 7 ) (4 3 6 ) (2 ) - 92 9 9 6 0 0 T o t a l (7 , 6 2 3 ) (1 6 2 ) (2 , 1 0 2 ) (5 7 8 ) (1 , 0 6 6 ) (3 , 2 7 7 ) (4 3 6 ) (2 ) - 92 9 9 7 0 0 DU P C H G C R - O T H B E N 0 DU P C H R G C R - O T H B E N E F I T S SO (6 , 6 4 8 ) (1 4 1 ) (1 , 8 3 3 ) (5 0 4 ) (9 3 0 ) (2 , 8 5 8 ) (3 8 0 ) (2 ) - 92 9 9 7 0 0 T o t a l (6 , 6 4 8 ) (1 4 1 ) (1 , 8 3 3 ) (5 0 4 ) (9 3 0 ) (2 , 8 5 8 ) (3 8 0 ) (2 ) - 93 0 1 0 0 0 GE N A D V E R T I S N G E X P 0 93 0 1 0 0 0 / 0 SO 55 1 15 4 8 24 3 0 - 93 0 1 0 0 0 T o t a l 55 1 15 4 8 24 3 0 - 93 0 2 0 0 0 MI S C G E N E X P - O T H E R 0 93 0 2 0 0 0 / 0 CA 2 2 - - - - - - - 93 0 2 0 0 0 MI S C G E N E X P - O T H E R 0 93 0 2 0 0 0 / 0 OR 26 - 26 - - - - - - 93 0 2 0 0 0 MI S C G E N E X P - O T H E R 0 93 0 2 0 0 0 / 0 SO 2, 1 8 9 46 60 4 16 6 30 6 94 1 12 5 1 - 93 0 2 0 0 0 MI S C G E N E X P - O T H E R 0 93 0 2 0 0 0 / 0 UT 20 - - - - 20 - - - 93 0 2 0 0 0 MI S C G E N E X P - O T H E R 0 93 0 2 0 0 0 / 0 WA 7 - - 7 - - - - - 93 0 2 0 0 0 MI S C G E N E X P - O T H E R 0 93 0 2 0 0 0 / 0 WY P 0 - - - 0 - - - - 93 0 2 0 0 0 T o t a l 2, 2 4 4 48 63 0 17 3 30 6 96 1 12 5 1 - 93 1 0 0 0 0 RE N T S ( A & G ) 0 93 1 0 0 0 0 / 0 CA 42 42 - - - - - - - 93 1 0 0 0 0 RE N T S ( A & G ) 0 93 1 0 0 0 0 / 0 ID U 1 - - - - - 1 - - 93 1 0 0 0 0 RE N T S ( A & G ) 0 93 1 0 0 0 0 / 0 OR 23 0 - 23 0 - - - - - - 93 1 0 0 0 0 RE N T S ( A & G ) 0 93 1 0 0 0 0 / 0 SO 2, 1 7 9 46 60 1 16 5 30 5 93 6 12 5 1 - 93 1 0 0 0 0 RE N T S ( A & G ) 0 93 1 0 0 0 0 / 0 UT 10 - - - - 10 - - - 93 1 0 0 0 0 RE N T S ( A & G ) 0 93 1 0 0 0 0 / 0 WA 41 - - 41 - - - - - 93 1 0 0 0 0 RE N T S ( A & G ) 0 93 1 0 0 0 0 / 0 WY P 39 - - - 39 - - - - 93 1 0 0 0 0 T o t a l 2, 5 4 1 88 83 1 20 6 34 4 94 6 12 6 1 - 93 5 0 0 0 0 MA I N T G E N E R A L P L N T 0 93 5 0 0 0 0 / 0 CA 95 95 - - - - - - - 93 5 0 0 0 0 MA I N T G E N E R A L P L N T 0 93 5 0 0 0 0 / 0 CN 50 1 16 3 4 24 2 - - 93 5 0 0 0 0 MA I N T G E N E R A L P L N T 0 93 5 0 0 0 0 / 0 ID U 17 - - - - - 17 - - 93 5 0 0 0 0 MA I N T G E N E R A L P L N T 0 93 5 0 0 0 0 / 0 OR 13 4 - 13 4 - - - - - - Pa g e 1 5 o f 1 5 Op e r a t i o n s & M a i n t e n a n c e E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 93 5 0 0 0 0 MA I N T G E N E R A L P L N T 0 93 5 0 0 0 0 / 0 SO 23 , 9 4 0 50 8 6, 6 0 2 1, 8 1 6 3, 3 4 9 10 , 2 9 1 1, 3 6 9 6 - 93 5 0 0 0 0 MA I N T G E N E R A L P L N T 0 93 5 0 0 0 0 / 0 UT 97 - - - - 97 - - - 93 5 0 0 0 0 MA I N T G E N E R A L P L N T 0 93 5 0 0 0 0 / 0 WA 35 - - 35 - - - - - 93 5 0 0 0 0 MA I N T G E N E R A L P L N T 0 93 5 0 0 0 0 / 0 WY P 38 - - - 38 - - - - 93 5 0 0 0 0 MA I N T G E N E R A L P L N T 0 93 5 0 0 0 0 / 0 WY U 11 - - - 11 - - - - 93 5 0 0 0 0 T o t a l 24 , 4 1 9 60 5 6, 7 5 2 1, 8 5 5 3, 4 0 1 10 , 4 1 3 1, 3 8 8 6 - 93 5 9 5 0 0 MA I N T G E N P L T - E N V A M 56 6 7 0 0 En v i r o n m e n t a l C o s t A m o r t i z a t i o n SO 18 0 5 1 3 8 1 0 - 93 5 9 5 0 0 T o t a l 18 0 5 1 3 8 1 0 - Gr a n d T o t a l 2, 8 1 2 , 3 7 5 54 , 5 6 6 73 9 , 2 0 3 20 4 , 1 6 1 41 5 , 8 9 9 1, 1 9 5 , 2 2 1 16 7 , 8 8 6 84 3 34 , 5 9 6 B3. DEPRECIATON EXPENSE Pa g e 1 o f 7 De p r e c i a t i o n E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 31 0 2 0 0 0 LA N D R I G H T S SG 90 9 13 23 9 70 13 8 39 5 54 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 31 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SG 30 , 3 2 1 43 6 7, 9 8 0 2, 3 2 6 4, 6 0 5 13 , 1 6 9 1, 7 9 2 11 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 31 2 0 0 0 0 BO I L E R P L A N T E Q U I P M E N T SG 16 5 , 1 1 3 2, 3 7 6 43 , 4 5 8 12 , 6 6 8 25 , 0 7 8 71 , 7 1 4 9, 7 6 0 59 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 31 4 0 0 0 0 TU R B O G E N E R A T O R U N I T S SG 34 , 6 7 7 49 9 9, 1 2 7 2, 6 6 1 5, 2 6 7 15 , 0 6 2 2, 0 5 0 12 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 31 5 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG 14 , 9 1 1 21 5 3, 9 2 5 1, 1 4 4 2, 2 6 5 6, 4 7 6 88 1 5 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 31 5 7 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P - S U P V & A L A R M SG 1 0 0 0 0 1 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 31 6 0 0 0 0 MIS C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T SG 1, 4 0 9 20 37 1 10 8 21 4 61 2 83 1 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 0 2 0 0 0 LA N D R I G H T S SG - P 78 1 20 6 12 34 5 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 0 2 0 0 0 LA N D R I G H T S SG - U 10 0 3 1 1 4 1 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 0 3 0 0 0 WA T E R R I G H T S SG - P 0 0 0 0 0 0 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 0 3 0 0 0 WA T E R R I G H T S SG - U 2 0 0 0 0 1 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 0 4 0 0 0 FL O O D R I G H T S SG - P 12 0 3 1 2 5 1 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 0 4 0 0 0 FL O O D R I G H T S SG - U 3 0 1 0 0 1 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 0 5 0 0 0 LA N D R I G H T S - F I S H / W I L D L I F E SG - P 2 0 0 0 0 1 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E SG - P 1 0 0 0 0 0 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E SG - U 26 0 4 68 20 39 11 3 15 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 1 1 0 0 0 ST R U C T U R E S A N D I M P R O V E - P R O D U C T I O N SG - P 84 8 12 22 3 65 12 9 36 8 50 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 1 1 0 0 0 ST R U C T U R E S A N D I M P R O V E - P R O D U C T I O N SG - U 25 4 4 67 20 39 11 1 15 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 1 2 0 0 0 ST R U C T U R E S A N D I M P R O V E - F I S H / W I L D L I F E SG- P 9, 3 6 9 13 5 2, 4 6 6 71 9 1, 4 2 3 4, 0 6 9 55 4 3 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 1 2 0 0 0 ST R U C T U R E S A N D I M P R O V E - F I S H / W I L D L I F E SG - U 12 0 3 1 2 5 1 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 1 3 0 0 0 ST R U C T U R E S A N D I M P R O V E - R E C R E A T I O N SG - P 46 2 7 12 2 35 70 20 1 27 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 1 3 0 0 0 ST R U C T U R E S A N D I M P R O V E - R E C R E A T I O N SG - U 98 1 26 8 15 43 6 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 2 0 0 0 0 "R E S E R V O I R S , D A M S & W A T E R W A Y S " SG - P 87 1 23 7 13 38 5 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 2 0 0 0 0 "R E S E R V O I R S , D A M S & W A T E R W A Y S " SG - U 92 0 13 24 2 71 14 0 40 0 54 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 2 1 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - P R O D U C T I O N " SG - P 14 , 6 8 3 21 1 3, 8 6 5 1, 1 2 7 2, 2 3 0 6, 3 7 8 86 8 5 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 2 1 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - P R O D U C T I O N " SG - U 3, 2 2 6 46 84 9 24 8 49 0 1, 4 0 1 19 1 1 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 2 2 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - F I S H / W I L D L I F SG - P 6,8 7 6 99 1, 8 1 0 52 8 1, 0 4 4 2, 9 8 7 40 6 2 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 2 2 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - F I S H / W I L D L I F SG - U 13 0 3 1 2 6 1 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 2 3 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - R E C R E A T I O N " SG - P 4 0 1 0 1 2 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 2 3 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - R E C R E A T I O N " SG - U 3 0 1 0 0 1 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 3 0 0 0 0 "W A T E R W H E E L S , T U R B & G E N E R A T O R S " SG - P (7 5 8 ) (1 1 ) (2 0 0 ) (5 8 ) (1 1 5 ) (3 2 9 ) (4 5 ) (0 ) - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 3 0 0 0 0 "W A T E R W H E E L S , T U R B & G E N E R A T O R S " SG - U 2, 1 4 0 31 56 3 16 4 32 5 93 0 12 7 1 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 4 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG - P 20 1 3 53 15 30 87 12 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 4 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG - U 66 7 10 17 6 51 10 1 29 0 39 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 4 7 0 0 0 AC C E S S O R Y E L E C T E Q U I P - S U P V & A L A R M SG - P (7 7 9 ) (1 1 ) (2 0 5 ) (6 0 ) (1 1 8 ) (3 3 8 ) (4 6 ) (0 ) - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 4 7 0 0 0 AC C E S S O R Y E L E C T E Q U I P - S U P V & A L A R M SG - U 2 0 1 0 0 1 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 5 0 0 0 0 MI S C P O W E R P L A N T E Q U I P SG - U 5 0 1 0 1 2 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 5 1 0 0 0 MI S C P O W E R P L A N T E Q U I P - P R O D U C T I O N SG - P 12 0 3 1 2 5 1 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 6 0 0 0 0 "R O A D S , R A I L R O A D S & B R I D G E S " SG - P 73 3 11 19 3 56 11 1 31 9 43 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 33 6 0 0 0 0 "R O A D S , R A I L R O A D S & B R I D G E S " SG - U 79 1 21 6 12 34 5 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 34 0 2 0 0 0 LA N D R I G H T S SG 52 1 14 4 8 22 3 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 34 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S SG 6, 6 4 9 96 1, 7 5 0 51 0 1, 0 1 0 2, 8 8 8 39 3 2 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 34 2 0 0 0 0 "F U E L H O L D E R S , P R O D U C E R S , A C C E S " SG 49 5 7 13 0 38 75 21 5 29 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 34 3 0 0 0 0 PR I M E M O V E R S SG 94 , 5 6 4 1, 3 6 1 24 , 8 8 9 7, 2 5 5 14 , 3 6 3 41 , 0 7 2 5, 5 9 0 34 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 34 4 0 0 0 0 GE N E R A T O R S SG 14 , 7 7 0 21 3 3, 8 8 8 1, 1 3 3 2, 2 4 3 6, 4 1 5 87 3 5 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 34 5 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG 9, 5 6 7 13 8 2, 5 1 8 73 4 1, 4 5 3 4, 1 5 5 56 6 3 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 34 6 0 0 0 0 MI S C E L L A N E O U S P W R P L A N T E Q U I P SG 44 7 6 11 8 34 68 19 4 26 0 - Pa g e 2 o f 7 De p r e c i a t i o n E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 0 2 0 0 0 LA N D R I G H T S SG 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 2 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S SG 3, 9 4 8 57 1, 0 3 9 30 3 60 0 1, 7 1 5 23 3 1 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 3 0 0 0 0 ST A T I O N E Q U I P M E N T SG 35 , 0 2 3 50 4 9, 2 1 8 2, 6 8 7 5, 3 1 9 15 , 2 1 2 2, 0 7 0 13 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 3 4 0 0 0 ST A T I O N E Q U I P M E N T , S T E P - U P T R A N S F O R M E R S SG 2, 8 6 3 41 75 3 22 0 43 5 1, 2 4 3 16 9 1 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 3 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M SG 39 3 6 10 3 30 60 17 1 23 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 4 0 0 0 0 TO W E R S A N D F I X T U R E S SG 19 , 9 3 9 28 7 5, 2 4 8 1, 5 3 0 3, 0 2 8 8, 6 6 0 1, 1 7 9 7 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 5 0 0 0 0 PO L E S A N D F I X T U R E S SG 21 , 4 5 6 30 9 5, 6 4 7 1, 6 4 6 3, 2 5 9 9, 3 1 9 1, 2 6 8 8 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 6 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S SG 23 , 8 2 3 34 3 6, 2 7 0 1, 8 2 8 3, 6 1 8 10 , 3 4 7 1, 4 0 8 9 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 7 0 0 0 0 UN D E R G R O U N D C O N D U I T SG 59 1 16 5 9 26 4 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 8 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S SG 13 7 2 36 11 21 60 8 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 35 9 0 0 0 0 RO A D S A N D T R A I L S SG 15 8 2 41 12 24 68 9 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 0 2 0 0 0 LA N D R I G H T S CA 25 25 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 0 2 0 0 0 LA N D R I G H T S ID U 27 - - - - - 27 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 0 2 0 0 0 LA N D R I G H T S OR 62 - 62 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 0 2 0 0 0 LA N D R I G H T S UT 18 5 - - - - 18 5 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 0 2 0 0 0 LA N D R I G H T S WA 8 - - 8 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 0 2 0 0 0 LA N D R I G H T S WY P 43 - - - 43 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 0 2 0 0 0 LA N D R I G H T S WY U 80 - - - 80 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S CA 10 7 10 7 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S ID U 53 - - - - - 53 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 361 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S OR 58 0 - 58 0 - - - - - - 40 3 0 0 0 0 DEP N E X P E N S E - E L E C T 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S UT 96 0 - - - - 96 0 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S WA 10 2 - - 10 2 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S WY P 22 4 - - - 22 4 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S WY U 89 - - - 89 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T CA 72 0 72 0 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T ID U 72 2 - - - - - 72 2 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T OR 4, 9 3 2 - 4, 9 3 2 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T UT 11 , 1 7 6 - - - - 11 , 1 7 6 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T WA 1, 6 0 5 - - 1, 6 0 5 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T WY P 2, 3 4 6 - - - 2, 3 4 6 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T WY U 36 6 - - - 36 6 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M CA 29 29 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M ID U 11 - - - - - 11 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M OR 79 - 79 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M UT 16 5 - - - - 16 5 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M WA 28 - - 28 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M WY P 39 - - - 39 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M WY U 5 - - - 5 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " CA 2,7 3 8 2, 7 3 8 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " ID U 3, 3 2 6 - - - - - 3, 3 2 6 - - 40 3 0 0 0 0 DEP N E X P E N S E - E L E C T 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " OR 13 , 0 4 5 - 13 , 0 4 5 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " UT 14 , 3 2 5 - - - - 14 , 3 2 5 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " WA 4, 0 3 9 - - 4, 0 3 9 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " WY P 5, 4 6 8 - - - 5, 4 6 8 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " WY U 1, 1 3 9 - - - 1, 1 3 9 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S CA 1, 1 2 6 1, 1 2 6 - - - - - - - Pa g e 3 o f 7 De p r e c i a t i o n E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S ID U 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S OR 7, 1 8 5 - 7, 1 8 5 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S UT 6, 8 1 9 - - - - 6, 8 1 9 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S WA 1, 8 8 0 - - 1, 8 8 0 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S WY P 2, 5 0 5 - - - 2, 5 0 5 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S WY U 34 4 - - - 34 4 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T CA 55 3 55 3 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T ID U 24 5 - - - - - 24 5 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T OR 1, 9 3 3 - 1, 9 3 3 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T UT 5, 3 3 1 - - - - 5, 3 3 1 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T WA 53 9 - - 539 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T WY P 83 5 - - - 83 5 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T WY U 16 8 - - - 16 8 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S CA 50 5 50 5 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S ID U 66 6 - - - - - 66 6 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S OR 4, 0 2 6 - 4, 0 2 6 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S UT 14 , 3 6 1 - - - - 14 , 3 6 1 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S WA 75 7 - - 75 7 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S WY P 1, 5 7 3 - - - 1, 5 7 3 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S WY U 62 1 - - - 62 1 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 368 0 0 0 0 LI N E T R A N S F O R M E R S CA 1, 3 9 7 1, 3 9 7 - - - - - - - 40 3 0 0 0 0 DEP N E X P E N S E - E L E C T 36 8 0 0 0 0 LI N E T R A N S F O R M E R S ID U 1, 9 6 3 - - - - - 1, 9 6 3 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 8 0 0 0 0 LI N E T R A N S F O R M E R S OR 11 , 2 6 7 - 11 , 2 6 7 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 8 0 0 0 0 LI N E T R A N S F O R M E R S UT 13 , 0 3 1 - - - - 13 , 0 3 1 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 8 0 0 0 0 LI N E T R A N S F O R M E R S WA 3, 0 6 4 - - 3, 0 6 4 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 8 0 0 0 0 LI N E T R A N S F O R M E R S WY P 3, 5 3 8 - - - 3, 5 3 8 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 8 0 0 0 0 LI N E T R A N S F O R M E R S WY U 49 7 - - - 49 7 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D CA 18 7 18 7 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D ID U 20 2 - - - - - 20 2 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D OR 2, 2 3 7 - 2, 2 3 7 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D UT 2, 0 8 7 - - - - 2, 0 8 7 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D WA 54 7 - - 54 7 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D WY P 36 7 - - - 36 7 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D WY U 73 - - - 73 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D CA 30 5 30 5 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D ID U 78 9 - - - - - 78 9 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D OR 4, 6 8 6 - 4, 6 8 6 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D UT 5, 5 1 4 - - - - 5, 5 1 4 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D WA 1, 1 2 7 - - 1, 1 2 7 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D WY P 95 1 - - - 95 1 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D WY U 32 9 - - - 32 9 - - - - 40 3 0 0 0 0 DEP N E X P E N S E - E L E C T 37 0 0 0 0 0 ME T E R S CA 37 7 37 7 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 0 0 0 0 0 ME T E R S ID U 65 5 - - - - - 65 5 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 0 0 0 0 0 ME T E R S OR 3, 2 8 4 - 3, 2 8 4 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 0 0 0 0 0 ME T E R S UT 3, 6 2 7 - - - - 3, 6 2 7 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 0 0 0 0 0 ME T E R S WA 53 2 - - 53 2 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 0 0 0 0 0 ME T E R S WY P 55 8 - - - 55 8 - - - - Pa g e 4 o f 7 De p r e c i a t i o n E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 0 0 0 0 0 ME T E R S WY U 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S CA 13 13 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S ID U 10 - - - - - 10 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S OR 12 7 - 12 7 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S UT 26 9 - - - - 26 9 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WA 18 - - 18 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WY P 50 - - - 50 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WY U 9 - - - 9 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S CA 24 24 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S ID U 36 - - - - - 36 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S OR 70 1 - 70 1 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S UT 1, 0 4 4 - - - - 1, 0 4 4 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WA 12 5 - - 12 5 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WY P 24 6 - - - 24 6 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WY U 66 - - - 66 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 38 9 2 0 0 0 LA N D R I G H T S ID U 0 - - - - - 0 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 38 9 2 0 0 0 LA N D R I G H T S SG 0 0 0 0 0 0 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 38 9 2 0 0 0 LA N D R I G H T S UT 2 - - - - 2 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 38 9 2 0 0 0 LA N D R I G H T S WY P 1 - - - 1 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 38 9 2 0 0 0 LA N D R I G H T S WY U 0 - - - 0 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 390 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S CA 61 61 - - - - - - - 40 3 0 0 0 0 DEP N E X P E N S E - E L E C T 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S CN 12 5 3 39 9 9 60 5 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S ID U 18 7 - - - - - 18 7 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S OR 63 6 - 63 6 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SE 21 0 5 2 3 9 1 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SG 13 1 2 35 10 20 57 8 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SO 1, 5 9 1 34 43 9 12 1 22 3 68 4 91 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S UT 67 7 - - - - 67 7 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WA 29 1 - - 29 1 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WY P 18 6 - - - 18 6 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WY U 93 - - - 93 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E CA 5 5 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E CN 50 1 16 3 4 24 2 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E ID U 4 - - - - - 4 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E OR 75 - 75 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E SE 0 0 0 0 0 0 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E SG 73 1 19 6 11 32 4 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E SO 55 0 12 15 2 42 77 23 6 31 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E UT 37 - - - - 37 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E WA 3 - - 3 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E WY P 27 - - - 27 - - - - 40 3 0 0 0 0 DEP N E X P E N S E - E L E C T 39 1 0 0 0 0 OF F I C E F U R N I T U R E WY U 2 - - - 2 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S CA 7 7 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S CN 61 1 15 19 1 42 45 29 3 26 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S ID U 58 - - - - - 58 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S OR 12 7 - 12 7 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S SE 1 0 0 0 0 0 0 0 - Pa g e 5 o f 7 De p r e c i a t i o n E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S SG 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S SO 8, 4 7 9 18 0 2, 3 3 8 64 3 1, 1 8 6 3, 6 4 5 48 5 2 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S UT 95 - - - - 95 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S WA 48 - - 48 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S WY P 33 3 - - - 33 3 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S WY U 5 - - - 5 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 3 0 0 0 OF F I C E E Q U I P M E N T CN 0 0 0 0 0 0 0 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 3 0 0 0 OF F I C E E Q U I P M E N T ID U 0 - - - - - 0 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 3 0 0 0 OF F I C E E Q U I P M E N T OR 0 - 0 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 3 0 0 0 OF F I C E E Q U I P M E N T SG 7 0 2 1 1 3 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 3 0 0 0 OF F I C E E Q U I P M E N T SO 9 0 3 1 1 4 1 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 3 0 0 0 OF F I C E E Q U I P M E N T UT 1 - - - - 1 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 3 0 0 0 OF F I C E E Q U I P M E N T WY P 0 - - - 0 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 1 3 0 0 0 OF F I C E E Q U I P M E N T WY U 1 - - - 1 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 3 0 0 0 0 ST O R E S E Q U I P M E N T CA 7 7 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 3 0 0 0 0 ST O R E S E Q U I P M E N T ID U 20 - - - - - 20 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 3 0 0 0 0 ST O R E S E Q U I P M E N T OR 10 6 - 10 6 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 3 0 0 0 0 ST O R E S E Q U I P M E N T SG 23 3 3 61 18 35 10 1 14 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 3 0 0 0 0 ST O R E S E Q U I P M E N T SO 10 0 3 1 1 4 1 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 3 0 0 0 0 ST O R E S E Q U I P M E N T UT 13 2 - - - - 13 2 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 393 0 0 0 0 ST O R E S E Q U I P M E N T WA 28 - - 28 - - - - - 40 3 0 0 0 0 DEP N E X P E N S E - E L E C T 39 3 0 0 0 0 ST O R E S E Q U I P M E N T WY P 45 - - - 45 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 3 0 0 0 0 ST O R E S E Q U I P M E N T WY U 0 - - - 0 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " CA 31 31 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " ID U 85 - - - - - 85 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " OR 43 9 - 43 9 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " SE 3 0 1 0 1 1 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " SG 99 3 14 26 1 76 15 1 43 1 59 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " SO 88 2 24 7 12 38 5 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " UT 59 4 - - - - 594 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " WA 11 4 - - 11 4 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " WY P 15 4 - - - 15 4 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " WY U 17 - - - 17 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T CA 15 15 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T ID U 65 - - - - - 65 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T OR 40 8 - 40 8 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T SE 56 1 14 4 9 24 4 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T SG 32 8 5 86 25 50 14 2 19 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T SO 24 8 5 68 19 35 10 7 14 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T UT 39 4 - - - - 39 4 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T WA 65 - - 65 - - - - - 40 3 0 0 0 0 DEP N E X P E N S E - E L E C T 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T WY P 12 5 - - - 12 5 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T WY U 6 - - - 6 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T CA 25 6 25 6 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T CN 16 5 4 52 11 12 79 7 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T ID U 47 5 - - - - - 47 5 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T OR 3, 1 7 9 - 3, 1 7 9 - - - - - - Pa g e 6 o f 7 De p r e c i a t i o n E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SE 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SG 7, 7 7 3 11 2 2, 0 4 6 59 6 1, 1 8 1 3, 3 7 6 45 9 3 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SO 4, 0 2 3 85 1, 1 0 9 30 5 56 3 1, 7 2 9 23 0 1 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T UT 2, 6 5 4 - - - - 2, 6 5 4 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WA 55 1 - - 55 1 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WY P 1, 0 7 5 - - - 1, 0 7 5 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WY U 25 5 - - - 25 5 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T CA 28 28 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T ID U 30 - - - - - 30 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T OR 22 9 - 22 9 - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T SE 7 0 2 1 1 3 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T SG 36 5 5 96 28 55 15 9 22 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T SO 45 1 12 3 6 19 3 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T UT 17 8 - - - - 17 8 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T WA 49 - - 49 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T WY P 66 - - - 66 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T WY U 9 - - - 9 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T CA 3 3 - - - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T CN 4 0 1 0 0 2 0 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T ID U 4 - - - - - 4 - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 398 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T OR 57 - 57 - - - - - - 40 3 0 0 0 0 DEP N E X P E N S E - E L E C T 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SE 0 0 0 0 0 0 0 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SG 13 5 2 35 10 20 59 8 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SO 11 0 2 30 8 15 47 6 0 - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T UT 68 - - - - 68 - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WA 9 - - 9 - - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WY P 9 - - - 9 - - - - 40 3 0 0 0 0 DE P N E X P E N S E - E L E C T 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WY U 1 - - - 1 - - - - 40 3 0 0 0 0 T o t a l 75 3 , 3 6 5 16 , 5 5 4 20 4 , 5 3 5 57 , 7 4 6 10 8 , 4 0 3 32 2 , 8 1 1 43 , 1 2 1 19 6 - 40 3 2 0 0 0 DE P R - S T E A M 56 5 1 3 1 DE P R - P R O D S T E A M N O T C L A S S I F I E D SG (1 , 8 2 8 ) (2 6 ) (4 8 1 ) (1 4 0 ) (2 7 8 ) (7 9 4 ) (1 0 8 ) (1 ) - 40 3 2 0 0 0 To t a l (1 , 8 2 8 ) (2 6 ) (4 8 1 ) (1 4 0 ) (2 7 8 ) (7 9 4 ) (1 0 8 ) (1 ) - 40 3 3 0 0 0 DE P R - H Y D R O 56 5 1 3 3 DE P R - P R O D H Y D R O N O T C L A S S I F I E D SG - P 2, 2 3 2 32 58 8 17 1 33 9 97 0 13 2 1 - 40 3 3 0 0 0 DE P R - H Y D R O 56 5 1 3 3 DE P R - P R O D H Y D R O N O T C L A S S I F I E D SG - U (2 4 3 ) (3 ) (6 4 ) (1 9 ) (3 7 ) (1 0 5 ) (1 4 ) (0 ) - 40 3 3 0 0 0 T o t a l 1, 9 9 0 29 52 4 15 3 30 2 86 4 11 8 1 - 40 3 4 0 0 0 DE P R - O T H E R 56 5 1 3 4 DE P R - P R O D O T H E R N O T C L A S S I F I E D SG 65 9 9 17 3 51 10 0 28 6 39 0 - 40 3 4 0 0 0 T o t a l 659 9 17 3 51 10 0 28 6 39 0 - 40 3 5 0 0 0 DE P R - T R A N S M I S S I O N 56 5 1 4 1 DE P R - T R A N S A S S E T S N O T C L A S S I F I E D SG 1, 9 9 2 29 52 4 15 3 30 2 86 5 11 8 1 - 40 3 5 0 0 0 T o t a l 1, 9 9 2 29 52 4 15 3 30 2 86 5 11 8 1 - 40 3 6 0 0 0 DE P R - D I S T R I B U T I O N 56 5 1 6 1 DE P R - D I S T A S S E T S N O T C L A S S I F I E D CA 56 56 - - - - - - - 40 3 6 0 0 0 DE P R - D I S T R I B U T I O N 56 5 1 6 1 DE P R - D I S T A S S E T S N O T C L A S S I F I E D ID U (2 , 4 3 2 ) - - - - - (2 , 4 3 2 ) - - 40 3 6 0 0 0 DE P R - D I S T R I B U T I O N 56 5 1 6 1 DE P R - D I S T A S S E T S N O T C L A S S I F I E D OR 50 8 - 50 8 - - - - - - 40 3 6 0 0 0 DE P R - D I S T R I B U T I O N 56 5 1 6 1 DE P R - D I S T A S S E T S N O T C L A S S I F I E D UT (2 2 , 3 3 8 ) - - - - (2 2 , 3 3 8 ) - - - 40 3 6 0 0 0 DE P R - D I S T R I B U T I O N 56 5 1 6 1 DEP R - D I S T A S S E T S N O T C L A S S I F I E D WA 16 3 - - 16 3 - - - - - 40 3 6 0 0 0 DE P R - D I S T R I B U T I O N 56 5 1 6 1 DE P R - D I S T A S S E T S N O T C L A S S I F I E D WY P (1 , 8 1 6 ) - - - (1 , 8 1 6 ) - - - - 40 3 6 0 0 0 T o t a l (2 5 , 8 5 9 ) 56 50 8 16 3 (1 , 8 1 6 ) (2 2 , 3 3 8 ) (2 , 4 3 2 ) - - 40 3 7 0 0 0 DE P R - G E N E R A L 56 5 2 0 1 DE P R - G E N A S S E T S N O T C L A S S I F I E D SG 1, 0 6 3 15 28 0 82 16 1 46 2 63 0 - 40 3 7 0 0 0 T o t a l 1, 0 6 3 15 28 0 82 16 1 46 2 63 0 - Pa g e 7 o f 7 De p r e c i a t i o n E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 3 9 9 9 9 DE P R E X P - E L E C , O T H 56 5 9 7 0 DE P R E C I A T I O N - J O I N T O W N E R B I L L E D - C R E D I T SG 40 3 9 9 9 9 T o t a l (2 4 6 ) (4 ) (6 5 ) (1 9 ) (3 7 ) (1 0 7 ) (1 5 ) (0 ) - Gr a n d T o t a l 73 1 , 1 3 5 16 , 6 6 2 20 5 , 9 9 8 58 , 1 8 7 10 7 , 1 3 9 30 2 , 0 5 0 40 , 9 0 3 19 7 - B4. AMORTIZATION EXPENSE Pa g e 1 o f 2 Am o r t i z a t i o n E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S ID U 20 - - - - - 20 - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S SG 58 4 8 15 4 45 89 25 4 35 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S SG - P 10 , 5 5 1 15 2 2, 7 7 7 81 0 1, 6 0 3 4, 5 8 3 62 4 4 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S SG - U 33 1 5 87 25 50 14 4 20 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S UT (3 , 4 5 2 ) - - - - (3 , 4 5 2 ) - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 1 0 4 0 IN T A N G I B L E P L A N T OR 9 - 9 - - - - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 1 0 4 0 INT A N G I B L E P L A N T SG 1, 3 3 1 19 35 0 10 2 20 2 57 8 79 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 1 0 4 0 IN T A N G I B L E P L A N T UT 34 - - - - 34 - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 1 0 4 0 IN T A N G I B L E P L A N T WY P 58 - - - 58 - - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 1 0 5 0 RW T - R C M S W O R K T R A C K I N G SO 23 0 6 2 3 10 1 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 1 6 8 0 DI S T R I B U T I O N A U T O M A T I O N P I L O T SO 18 7 4 52 14 26 80 11 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 1 8 3 0 CU S T O M E R S E R V I C E S Y S T E M CN 4, 1 0 8 98 1, 2 8 2 28 3 30 3 1, 9 6 9 17 3 - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 0 4 0 SA P SO 2, 5 4 3 54 70 1 19 3 35 6 1, 0 9 3 14 5 1 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 3 4 0 FA C I L I T Y I N S P E C T I O N R E P O R T I N G S Y S T E M SO 23 0 6 2 3 10 1 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 3 6 0 20 0 2 G R I D N E T P O W E R C O S T M O D E L I N G SO 5 0 1 0 1 2 0 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 4 5 0 MI D O F F I C E I M P R O V E M E N T P R O J E C T SO 19 1 4 53 14 27 82 11 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 5 9 0 SU B S T A T I O N / C I R C U I T H I S T O R Y O F O P E R A T I O N S SO 13 0 4 1 2 6 1 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 6 0 0 SI N G L E P E R S O N S C H E D U L I N G SO 34 1 9 3 5 14 2 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 6 4 0 TI B C O S O F T W A R E SO 437 9 12 1 33 61 18 8 25 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 6 8 0 TR A N S M I S S I O N W H O L E S A L E B I L L I N G S Y S T E M SG 4 0 1 0 1 2 0 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 7 1 0 RO U G E R I V E R H Y D R O I N T A N G I B L E S SG 7 0 2 1 1 3 0 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 7 4 0 GA D S B Y I N T A N G I B L E A S S E T S SG 4 0 1 0 1 2 0 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 7 6 0 SW I F T 2 I M P R O V E M E N T S SG 43 2 6 11 4 33 66 18 8 26 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 7 7 0 NO R T H U M P Q U A - S E T T L E M E N T A G R E E M E N T SG 24 0 6 2 4 10 1 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 7 8 0 BE A R R I V E R - S E T T L E M E N T A G R E E M E N T SG 5 0 1 0 1 2 0 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 7 8 0 BE A R R I V E R - S E T T L E M E N T A G R E E M E N T SG - U 1 0 0 0 0 0 0 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 8 3 0 VC P R O - X E R O X C U S T S T M T F R M T R E N H A N C E - SO 107 2 30 8 15 46 6 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 8 6 0 WE B S O F T W A R E SO 85 0 18 23 5 65 11 9 36 6 49 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 9 0 0 ID A H O T R A N S M I S S I O N C U S T O M E R - O W N E D A S S E T S SG 36 0 5 95 28 55 15 6 21 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 2 9 9 0 P8 D M - F I L E N E T P 8 D O C U M E N T M A N A G E M E N T ( E SO 22 0 5 61 17 31 95 13 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 0 9 0 ST E A M P L A N T I N T A N G I B L E A S S E T S SG 2, 8 5 7 41 75 2 21 9 43 4 1, 2 4 1 16 9 1 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 1 7 0 GT X V E R S I O N 7 S O F T W A R E CN 71 7 17 22 4 50 53 34 4 30 - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 2 1 0 Ar c F M S o f t w a r e SO 80 1 17 22 1 61 11 2 34 4 46 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 2 2 0 MO N A R C H E M S / S C A D A SO 2, 9 6 2 63 81 7 22 5 41 4 1, 2 7 3 16 9 1 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 2 3 0 VR E A L I Z E V M W A R E - S H A R E D SO 21 1 4 58 16 30 91 12 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 2 4 0 IE E - I t r o n E n t e r p r i s e A d d i t i o n CN 73 8 18 23 0 51 54 35 3 31 - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 2 5 0 AM I M e t e r i n g S o f t w a r e CN 4, 8 1 6 11 5 1, 5 0 3 33 2 35 5 2, 3 0 8 20 3 - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 2 6 0 Bi g D a t a & A n a l y t i c s SO 23 3 5 64 18 33 10 0 13 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 3 1 0 C& T - E N E R G Y T R A D I N G S Y S T E M SO 1, 4 6 6 31 40 4 11 1 20 5 63 0 84 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 3 2 0 CA S - C O N T R O L A R E A S C H E D U L I N G ( T R A N S M ) SO 60 4 13 16 7 46 85 26 0 35 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 3 7 0 DI S T R I B U T I O N I N T A N G I B L E S WY P 4 - - - 4 - - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 3 3 9 0 RM T T R A D E S Y S T E M SO 19 7 4 54 15 28 85 11 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S CA 2 2 - - - - - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S CN 1 0 0 0 0 1 0 - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S ID U 3 - - - - - 3 - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S OR 3 - 3 - - - - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S SG 9, 3 4 3 13 4 2, 4 5 9 71 7 1, 4 1 9 4, 0 5 8 55 2 3 - Pa g e 2 o f 2 Am o r t i z a t i o n E x p e n s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S SO 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S UT 5 - - - - 5 - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S WA 3 - - 3 - - - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S WY P 49 - - - 49 - - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 5 3 2 0 HY D R O P L A N T I N T A N G I B L E S SG 15 5 2 41 12 24 67 9 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 5 3 2 0 HY D R O P L A N T I N T A N G I B L E S SG - P 15 0 4 1 2 6 1 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 30 3 5 3 2 2 AC D – C a l l C e n t e r A u t o m a t e d C a l l D i s t r i b u t CN 50 9 12 15 9 35 38 24 4 21 - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 33 1 6 0 0 0 ST R U C T U R E S - L E A S E I M P R O V E M E N T S SG - P 31 2 4 82 24 47 13 5 18 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R CA 28 28 - - - - - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R OR 26 6 - 26 6 - - - - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R SO 28 4 6 78 22 40 12 2 16 0 - 40 4 0 0 0 0 AM O R L T D T R M P L N T 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R UT 5 - - - - 5 - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R WA 81 - - 81 - - - - - 40 4 0 0 0 0 AM O R L T D T R M P L N T 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R WY P 43 - - - 43 - - - - 40 4 0 0 0 0 T o t a l 46 , 0 2 7 91 6 13 , 8 1 9 3, 7 3 9 6, 5 8 5 18 , 2 5 4 2, 7 0 3 12 - 40 4 9 0 0 0 AM R L T D T R M P L N T - O T H 56 6 2 0 1 Am o r t E x p - H y d r o - U T K l a m a t h A d j OT H E R 4, 2 6 3 - - - - - - - 4, 2 6 3 40 4 9 0 0 0 AM R L T D T R M P L N T - O T H 56 6 9 7 0 AM O R T I Z A T I O N J O B I L L C R E D I T SG (2 4 9 ) (4 ) (6 5 ) (1 9 ) (3 8 ) (1 0 8 ) (1 5 ) (0 ) - 40 4 9 0 0 0 T o t a l 4, 0 1 4 (4 ) (6 5 ) (1 9 ) (3 8 ) (1 0 8 ) (1 5 ) (0 ) 4, 2 6 3 40 6 1 0 0 0 EL P L N T A C Q A D J - C M 56 6 9 2 0 AM O R T E L E C P L A N T A C Q A D J SG 4, 7 8 2 69 1, 2 5 9 36 7 72 6 2, 0 7 7 28 3 2 - 40 6 1 0 0 0 EL P L N T A C Q A D J - C M 56 6 9 2 0 AM O R T E L E C P L A N T A C Q A D J UT 30 2 - - - - 30 2 - - - 40 6 1 0 0 0 T o t a l 5, 0 8 3 69 1, 2 5 9 36 7 72 6 2, 3 7 8 28 3 2 - 407 3 0 0 0 RE G U L A T O R Y D E B I T S 58 6 9 0 2 Pr e f e r r e d S t o c k R e p u r c h a s e L o s s A m o r t OT H E R 12 4 - - - - - - - 12 4 40 7 3 0 0 0 T o t a l 12 4 - - - - - - - 12 4 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 1 0 1 BP A R e g B i l l B a l A c c t - R e s i d e n t i a l ID U 5, 6 4 3 - - - - - 5, 6 4 3 - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 1 0 1 BP A R e g B i l l B a l A c c t - R e s i d e n t i a l OR 42 , 8 8 9 - 42 , 8 8 9 - - - - - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 1 0 1 BP A R e g B i l l B a l A c c t - R e s i d e n t i a l WA 12 , 4 1 9 - - 12 , 4 1 9 - - - - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 2 0 1 BP A R e g B i l l B a l A c c t - C o m m e r c i a l ID U 38 3 - - - - - 38 3 - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 2 0 1 BP A R e g B i l l B a l A c c t - C o m m e r c i a l OR 94 7 - 94 7 - - - - - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 2 0 1 BP A R e g B i l l B a l A c c t - C o m m e r c i a l WA 61 2 - - 61 2 - - - - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 3 0 1 BP A R e g B i l l B a l A c c t - I n d u s t r i a l ID U 41 - - - - - 41 - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 3 0 1 BP A R e g B i l l B a l A c c t - I n d u s t r i a l OR 2 - 2 - - - - - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 3 0 1 BP A R e g B i l l B a l A c c t - I n d u s t r i a l WA 18 - - 18 - - - - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 4 5 1 BP A R e g B i l l B a l A c c t - I r r i g a t i o n ID U 1, 8 8 4 - - - - - 1, 8 8 4 - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 4 5 1 BP A R e g B i l l B a l A c c t - I r r i g a t i o n OR 80 7 - 80 7 - - - - - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 4 5 1 BP A R e g B i l l B a l A c c t - I r r i g a t i o n WA 67 5 - - 67 5 - - - - - 40 7 4 1 0 0 Re g C r e d i t s - B P A E x c h 30 1 6 0 1 BP A R e g B i l l B a l A c c t - S t / H w y L i g h t i n g OR 0 - 0 - - - - - - 40 7 4 1 0 0 T o t a l 66 , 3 2 1 - 44 , 6 4 6 13 , 7 2 4 - - 7, 9 5 1 - - 40 7 4 2 0 0 Re g C r e d i t s - B P A E x c h 50 5 2 0 1 Re g i o n a l B i l l I n t c h g R e c / D e l - O R ( P P ) OR (4 4 , 6 4 7 ) - (4 4 , 6 4 7 ) - - - - - - 40 7 4 2 0 0 Re g C r e d i t s - B P A E x c h 50 5 2 0 2 Re g i o n a l B i l l I n t c h g R e c / D e l - W A ( P P ) WA (1 3 , 7 2 3 ) - - (1 3 , 7 2 3 ) - - - - - 40 7 4 2 0 0 Re g C r e d i t s - B P A E x c h 50 5 2 0 4 Re g i o n a l B i l l I n t c h g R e c / D e l - I D ( R M P ) ID U (7 , 9 5 1 ) - - - - - (7 , 9 5 1 ) - - 40 7 4 2 0 0 T o t a l (6 6 , 3 2 1 ) - (4 4 , 6 4 7 ) (1 3 , 7 2 3 ) - - (7 , 9 5 1 ) - - Gra n d T o t a l 55 , 2 4 9 98 1 15 , 0 1 1 4, 0 8 7 7, 2 7 4 20 , 5 2 4 2, 9 7 1 14 4, 3 8 7 B5. TAXES OTHER THAN INCOME Pa g e 1 o f 1 Ta x e s O t h e r T h a n I n c o m e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c Ba l a n c e Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 8 1 0 0 0 TA X O T H I N C - U O P I 58 3 7 5 0 SA L E S A N D U S E T A X SO 20 8 4 57 16 29 90 12 0 - 40 8 1 0 0 0 TA X O T H I N C - U O P I 58 4 9 6 0 Ta x e s O t h e r N o n - I n c o m e - C r e d i t SO (4 5 3 ) (1 0 ) (1 2 5 ) (3 4 ) (6 3 ) (1 9 5 ) (2 6 ) (0 ) - 40 8 1 0 0 0 T o t a l (2 4 5 ) (5 ) (6 7 ) (1 9 ) (3 4 ) (1 0 5 ) (1 4 ) (0 ) - 40 8 1 5 0 0 PR O P E R T Y T A X E S 57 9 0 0 0 PR O P E R T Y T A X GP S 14 8 , 7 8 9 3, 1 5 9 41 , 0 3 1 11 , 2 8 6 20 , 8 1 2 63 , 9 5 8 8, 5 0 5 38 - 40 8 1 5 0 0 T o t a l 14 8 , 7 8 9 3, 1 5 9 41 , 0 3 1 11 , 2 8 6 20 , 8 1 2 63 , 9 5 8 8, 5 0 5 38 - 40 8 1 8 0 0 FR A N C H I S E T A X E S 57 8 0 0 0 FR A N C H I S E & O C C U P A T I O N T A X E S CA 1, 2 0 7 1, 2 0 7 - - - - - - - 40 8 1 8 0 0 FR A N C H I S E T A X E S 57 8 0 0 0 FR A N C H I S E & O C C U P A T I O N T A X E S GP S 3 0 1 0 0 1 0 0 - 40 8 1 8 0 0 FR A N C H I S E T A X E S 57 8 0 0 0 FR A N C H I S E & O C C U P A T I O N T A X E S OR 30 , 2 4 8 - 30 , 2 4 8 - - - - - - 40 8 1 8 0 0 FR A N C H I S E T A X E S 57 8 0 0 0 FR A N C H I S E & O C C U P A T I O N T A X E S WY P 1, 9 1 7 - - - 1, 9 1 7 - - - - 40 8 1 8 0 0 T o t a l 33 , 3 7 5 1, 2 0 7 30 , 2 4 9 0 1, 9 1 7 1 0 0 - 40 8 1 9 9 0 MI S C T A X E S - O T H E R 58 3 2 6 0 PU B L I C U T I L I T Y T A X SO 12 , 5 1 7 26 6 3, 4 5 2 94 9 1, 7 5 1 5, 3 8 1 71 6 3 - 40 8 1 9 9 0 MI S C T A X E S - O T H E R 58 3 2 6 1 OR E G O N E N E R G Y R E S O U R C E S U P P L I E R T A X OR 1, 6 1 1 - 1, 6 1 1 - - - - - - 40 8 1 9 9 0 MI S C T A X E S - O T H E R 58 3 2 6 3 MO N T A N A E N E R G Y T A X SE 22 9 3 57 17 38 99 15 0 - 40 8 1 9 9 0 MI S C T A X E S - O T H E R 58 3 2 6 5 WA S H I N G T O N G R O S S R E V E N U E T A X - S E R V I C E S WA 23 - - 23 - - - - - 40 8 1 9 9 0 MI S C T A X E S - O T H E R 58 3 2 6 6 ID A H O K I L O W A T T H O U R T A X SE 58 1 14 4 10 25 4 0 - 40 8 1 9 9 0 MI S C T A X E S - O T H E R 58 3 2 6 7 WY O M I N G A N N U A L C O R P O R A T I O N F E E ( T A X ) WY P 77 - - - 77 - - - - 40 8 1 9 9 0 MI S C T A X E S - O T H E R 58 3 2 6 9 MO N T A N A W H O L E S A L E E N E R G Y T A X SE 16 3 2 40 12 27 70 11 0 - 40 8 1 9 9 0 MI S C T A X E S - O T H E R 58 3 2 7 3 Wy o m i n g W i n d G e n e r a t i o n T a x SG 2, 0 5 1 30 54 0 15 7 31 1 89 1 12 1 1 - 40 8 1 9 9 0 MI S C T A X E S - O T H E R 58 3 2 7 4 Ne v a d a C o m m e r c e T a x SO 35 1 10 3 5 15 2 0 - 40 8 1 9 9 0 MI S C T A X E S - O T H E R 58 4 1 0 0 GOV E R N M E N T R O Y A L T I E S SE 45 3 6 11 2 34 76 19 6 30 0 - 40 8 1 9 9 0 T o t a l 17 , 2 1 7 30 8 5, 8 3 6 1, 2 0 0 2, 2 9 5 6, 6 7 6 89 8 4 - Gr a n d T o t a l 19 9 , 1 3 7 4, 6 7 0 77 , 0 4 9 12 , 4 6 7 24 , 9 9 0 70 , 5 3 0 9, 3 8 9 42 - B6. FEDERAL INCOME TAXES Pa g e 1 o f 1 In t e r e s t E x p e n s e & R e n e w a b l e E n e r g y T a x C r e d i t s Tw e l v e M o n t h s E n d e d - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y A c c t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 40 9 1 0 0 0 IN C T X U T I L O P I N C 31 0 3 1 0 Re n e w a b l e E l e c t r i c i t y P r o d u c t i o n T a x C r e SG (2 7 , 7 9 3 ) (4 0 0 ) (7 , 3 1 5 ) (2 , 1 3 2 ) (4 , 2 2 1 ) (1 2 , 0 7 1 ) (1 , 6 4 3 ) (1 0 ) - 40 9 1 0 0 0 IN C T X U T I L O P I N C 31 0 3 1 2 Min i n g R e s c u e T r a i n i n g C r e d i t ~ E n e r g y W SE - - - - - - - - 40 9 1 0 0 0 IN C T X U T I L O P I N C 31 0 3 1 3 Min i n g R e s c u e T r a i n i n g C r e d i t ~ P M I SE (4 8 ) (1 ) (1 2 ) (4 ) (8 ) (2 1 ) (3 ) (0 ) - 40 9 1 0 0 0 IN C T X U T I L O P I N C 31 0 3 1 5 In v e s t m e n t T a x C r e d i t - S o l a r A r r a y s SG - - - - - - - - 40 9 1 0 0 0 IN C T X U T I L O P I N C 31 0 3 1 8 Re s e a r c h a n d E x p e r i m e n t a t i o n C r e d i t s SO (1 6 ) (0 ) (4 ) (1 ) (2 ) (7 ) (1 ) (0 ) - 40 9 1 0 0 0 IN C T X U T I L O P I N C 60 0 6 0 0 Fu e l T a x C r e d i t SE (1 7 ) (0 ) (4 ) (1 ) (3 ) (8 ) (1 ) (0 ) - 40 9 1 0 0 0 IN C T X U T I L O P I N C 90 0 9 0 0 For e i g n T a x C r e d i t SO (3 ) (0 ) (1 ) (0 ) (0 ) (1 ) (0 ) (0 ) - 40 9 1 0 0 0 T o t a l (2 7 , 8 7 7 ) (4 0 1 ) (7 , 3 3 6 ) (2 , 1 3 9 ) (4 , 2 3 5 ) (1 2 , 1 0 7 ) (1 , 6 4 8 ) (1 0 ) - 40 9 1 1 0 0 ST A T E I N C T A X - E L E C 31 1 3 1 1 Ut a h R e n e w a b l e E n e r g y P r o d u c t i o n T a x C r e SG - - - - - - - - - 40 9 1 1 0 0 T o t a l - - - - - - - - - 41 1 8 0 0 0 GA I N S - D I S P O F A L L O W 0 SO 2 A L L O W A N C E SE (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) - 41 1 8 0 0 0 T o t a l (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) - 41 9 1 0 0 0 AF U D C - O T H E R 0 AF U D C - E Q U I T Y SN P (7 2 , 3 1 7 ) (1 , 3 7 7 ) (1 9 , 2 2 8 ) (5 , 2 9 0 ) (1 0 , 1 5 4 ) (3 2 , 0 9 3 ) (4 , 1 3 9 ) (1 9 ) (1 7 ) 41 9 1 0 0 0 T o t a l (7 2 , 3 1 7 ) (1 , 3 7 7 ) (1 9 , 2 2 8 ) (5 , 2 9 0 ) (1 0 , 1 5 4 ) (3 2 , 0 9 3 ) (4 , 1 3 9 ) (1 9 ) (1 7 ) 42 1 1 0 0 0 GA I N D I S P O S P R O P 55 4 0 0 0 GA I N O N D I S P O S I T I O N O F P R O P E R T Y OR 22 3 - 22 3 - - - - - - 42 1 1 0 0 0 GA I N D I S P O S P R O P 55 4 0 0 0 GA I N O N D I S P O S I T I O N O F P R O P E R T Y SG (2 , 4 3 3 ) (3 5 ) (6 4 0 ) (1 8 7 ) (3 7 0 ) (1 , 0 5 7 ) (1 4 4 ) (1 ) - 42 1 1 0 0 0 GA I N D I S P O S P R O P 55 4 0 0 0 GA I N O N D I S P O S I T I O N O F P R O P E R T Y SO (1 , 3 8 5 ) (2 9 ) (3 8 2 ) (1 0 5 ) (1 9 4 ) (5 9 5 ) (7 9 ) (0 ) - 42 1 1 0 0 0 T o t a l (3 , 5 9 5 ) (6 4 ) (8 0 0 ) (2 9 2 ) (5 6 3 ) (1 , 6 5 2 ) (2 2 3 ) (1 ) - 42 1 2 0 0 0 LO S S D I S P O S P R O P 55 4 1 0 0 LO S S - S A L E O F A S S E T S OR 0 - 0 - - - - - - 42 1 2 0 0 0 LO S S D I S P O S P R O P 55 4 1 0 0 LO S S - S A L E O F A S S E T S SO 20 0 4 55 15 28 86 11 0 - 42 1 2 0 0 0 LO S S D I S P O S P R O P 55 4 1 0 0 LO S S - S A L E O F A S S E T S WY P 0 - - - 0 - - - - 42 1 2 0 0 0 T o t a l 20 0 4 55 15 28 86 11 0 - 42 7 0 0 0 0 IN T O N L N G - T R M D B T 58 5 0 0 1 IN T E R E S T E X P E N S E - L O N G - T E R M D E B T - F M B S SN P 33 3 , 3 4 2 6, 3 4 9 88 , 6 3 1 24 , 3 8 6 46 , 8 0 4 14 7 , 9 3 1 19 , 0 7 8 87 77 42 7 0 0 0 0 IN T O N L N G - T R M D B T 58 5 0 0 2 IN T E R E S T E X P E N S E - L O N G - T E R M D E B T - M T N S SN P 31 , 5 6 7 60 1 8, 3 9 3 2, 3 0 9 4, 4 3 2 14 , 0 0 9 1, 8 0 7 8 7 42 7 0 0 0 0 IN T O N L N G - T R M D B T 58 5 0 0 4 IN T E R E S T E X P E N S E - L T D E B T - P C R B S V A R I A SN P 3, 9 3 7 75 1, 0 4 7 28 8 55 3 1, 7 4 7 22 5 1 1 42 7 0 0 0 0 IN T O N L N G - T R M D B T 58 5 0 0 5 IN T E R E S T E X P E N S E - L T D E B T - P C R B F E E S & SN P 1, 0 0 7 19 26 8 74 14 1 44 7 58 0 0 42 7 0 0 0 0 T o t a l 36 9 , 8 5 3 7, 0 4 4 98 , 3 3 9 27 , 0 5 6 51 , 9 3 0 16 4 , 1 3 5 21 , 1 6 7 97 85 42 8 0 0 0 0 AM T D B T D I S C & E X P 58 6 1 6 0 AM O R T I Z A T I O N - D E B T D I S C O U N T SN P 87 9 17 23 4 64 12 3 39 0 50 0 0 42 8 0 0 0 0 AM T D B T D I S C & E X P 58 6 1 7 0 AM O R T I Z A T I O N - D E B T I S S U A N C E E X P SN P 3, 0 1 4 57 80 1 22 0 42 3 1, 3 3 7 17 2 1 1 42 8 0 0 0 0 T o t a l 3, 8 9 2 74 1, 0 3 5 28 5 54 6 1, 7 2 7 22 3 1 1 42 8 1 0 0 0 AMO R T Z N O F L O S S 58 6 1 9 0 AM O R T I Z A T I O N - L O S S O N R E Q A C Q U I R E D D E B T SN P 58 4 11 15 5 43 82 25 9 33 0 0 42 8 1 0 0 0 T o t a l 58 4 11 15 5 43 82 25 9 33 0 0 42 9 0 0 0 0 AM T P R E M O N D E B T 58 6 1 8 0 AM O R T I Z A T I O N - D E B T P R E M I U M / G A I N SN P (1 1 ) (0 ) (3 ) (1 ) (2 ) (5 ) (1 ) (0 ) (0 ) 42 9 0 0 0 0 T o t a l (1 1 ) (0 ) (3 ) (1 ) (2 ) (5 ) (1 ) (0 ) (0 ) 43 1 0 0 0 0 OT H E R I N T E R E S T E X P 0 43 1 0 0 0 0 / 0 SN P 11 , 9 6 8 22 8 3, 1 8 2 87 6 1, 6 8 0 5, 3 1 1 68 5 3 3 43 1 0 0 0 0 T o t a l 11 , 9 6 8 22 8 3, 1 8 2 87 6 1, 6 8 0 5, 3 1 1 68 5 3 3 43 1 3 0 0 0 IN T E X P O N R E G L I A B 0 IN T E R E S T E X P E N S E O N R E G L I A B I L I T I E S SN P 12 , 6 5 4 24 1 3, 3 6 5 92 6 1, 7 7 7 5, 6 1 6 72 4 3 3 43 1 3 0 0 0 T o t a l 12 , 6 5 4 24 1 3, 3 6 5 92 6 1, 7 7 7 5, 6 1 6 72 4 3 3 43 2 0 0 0 0 AF U D C - B O R R O W E D 58 5 8 0 0 IN T E R E S T C A P I T A L I Z E D ( S E E O T H I N C O M E ) SN P (3 6 , 5 6 4 ) (6 9 6 ) (9 , 7 2 2 ) (2 , 6 7 5 ) (5 , 1 3 4 ) (1 6 , 2 2 7 ) (2 , 0 9 3 ) (1 0 ) (8 ) 43 2 0 0 0 0 AF U D C - B O R R O W E D 58 5 8 6 0 IN T E R E S T E X P E N S E - A F U D C M A N U A L A D J SN P 28 0 5 74 20 39 12 4 16 0 0 43 2 0 0 0 0 T o t a l (3 6 , 2 8 4 ) (6 9 1 ) (9 , 6 4 7 ) (2 , 6 5 4 ) (5 , 0 9 5 ) (1 6 , 1 0 2 ) (2 , 0 7 7 ) (1 0 ) (8 ) Gra n d T o t a l (7 5 , 7 1 2 ) (1 , 4 3 8 ) (1 9 , 9 7 2 ) (5 , 5 6 7 ) (1 0 , 6 8 9 ) (3 3 , 6 5 9 ) (4 , 3 5 0 ) (2 0 ) (1 7 ) Pa g e 1 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M A P 10 5 1 0 5 30 % C a p i t a l i z e d l a b o r c o s t s f o r P o w e r T a x SO - - - - - - - - SC H M A P 10 5 1 2 7 Bo o k D e p r A l l o c a t e d t o M e d i c a r e a n d M & E SC H M D E X P 14 8 3 42 12 22 61 8 0 - SC H M A P 11 0 2 0 0 Ta x P e r c e n t a g e D e p l e t i o n - D e e r C r e e k SE - - - - - - - - SC H M A P 12 0 1 0 1 Ot h e r A / R B a d D e b t W r i t e - o f f s BA D D E B T - - - - - - - - SC H M A P 13 0 1 0 0 No n - D e d u c t i b l e E x p e n s e s SO 1, 9 4 7 41 53 7 14 8 27 2 83 7 11 1 0 - SC H M A P 13 0 4 0 0 PM I N o n d e d u c t i b l e E x p SE 28 0 7 2 5 12 2 0 - SC H M A P 13 0 5 0 5 Ex e c u t i v e C o m p e n s a t i o n 1 6 2 ( m ) SO 16 1 3 44 12 23 69 9 0 - SC H M A P 13 0 5 5 0 ME H C I n s u r a n c e S e r v i c e s - P r e m i u m SO - - - - - - - - SC H M A P 13 0 7 0 0 Mi n i n g R e s c u e T r a i n i n g C r e d i t A d d b a c k SE - - - - - - - - SC H M A P 13 0 7 5 0 No n d e d u c t i b l e F r i n g e B e n e f i t s SO 47 9 10 13 2 36 67 20 6 27 0 - SC H M A P 13 0 7 5 5 No n d e d u c t i b l e P a r k i n g C o s t s SO 47 0 10 13 0 36 66 20 2 27 0 - SC H M A P 13 0 9 0 0 No n - D e d u c t i b l e E x e c u t i v e C o m p SO - - - - - - - - SC H M A P 50 5 5 0 5 In c o m e T a x I n t e r e s t SO - - - - - - - - SC H M A P 61 0 1 0 6 PM I F u e l T a x C r SE 17 0 4 1 3 8 1 0 - SC H M A P 61 0 1 0 7 PM I D i v i d e n d G r o s s U p f o r F o r e i g n T a x C r SO 3 0 1 0 0 1 0 0 - SC H M A P 72 0 1 0 5 1 Co n t r a M e d i c a r e S u b s i d y SO - - - - - - - - SC H M A P 92 0 1 0 6 PM I D i v i d e n d R e c e i v e d D e d u c t i o n SE - - - - - - - - SC H M A P 92 0 1 4 5 PM I M i n i n g R e s c u e T r a i n i n g C r e d i t A d d b a c SE 48 1 12 4 8 21 3 0 - SC H M A P T o t a l 3, 3 0 1 70 90 9 25 1 46 5 1, 4 1 7 18 9 1 - SC H M A T 10 5 1 0 0 Ca p i t a l i z e d L a b o r C o s t s SO 7, 6 5 9 16 3 2, 1 1 2 58 1 1, 0 7 1 3, 2 9 2 43 8 2 - SC H M A T 10 5 1 2 0 Bo o k D e p r e c i a t i o n SC H M D E X P 94 3 , 50 2 21 , 5 0 2 26 5 , 8 3 2 75 , 0 8 8 13 8 , 2 5 9 38 9 , 7 8 3 52 , 7 8 4 25 4 - SC H M A T 10 5 1 2 1 PM I B o o k D e p r e c i a t i o n SE 16 , 3 0 0 22 4 4, 0 3 4 1, 2 2 1 2, 7 1 8 7, 0 3 5 1, 0 6 3 5 - SC H M A T 10 5 1 2 3 Se c . 4 8 1 a A d j - R e p a i r D e d u c t i o n SG (1 1 , 1 7 5 ) (1 6 1 ) (2 , 9 4 1 ) (8 5 7 ) (1 , 6 9 7 ) (4 , 8 5 4 ) (6 6 1 ) (4 ) - SC H M A T 10 5 1 3 0 CI A C CI A C 11 4 , 9 4 2 3, 6 3 2 31 , 0 1 8 7, 3 2 7 12 , 0 4 7 55 , 1 7 3 5, 7 4 4 - - SC H M A T 10 5 1 3 7 Au t o D e p r e c i a t i o n SO - - - - - - - - SC H M A T 10 5 1 4 0 Hi g h w a y r e l o c a t i o n SN P D 2, 3 7 2 75 64 0 15 1 24 9 1, 1 3 9 11 9 - - SC H M A T 10 5 1 4 2 Av o i d e d C o s t s SN P 67 , 4 5 9 1, 2 8 5 17 , 9 3 6 4, 9 3 5 9, 4 7 2 29 , 9 3 7 3, 8 6 1 18 16 SC H M A T 10 5 1 4 5 Ac q u i s i t i o n A d j u s t m e n t A m o r t SG - - - - - - - - SC H M A T 10 5 1 4 6 Ca p i t a l i z a t i o n o f T e s t E n e r g y SG 4, 1 3 0 59 1, 0 8 7 31 7 62 7 1, 7 9 4 24 4 1 - SC H M A T 10 5 1 4 7 Se c 1 0 3 1 L i k e K i n d E x c h a n g e SO - - - - - - - - SC H M A T 10 5 1 6 5 Co a l M i n e D e v e l o p m e n t SE - - - - - - - - SC H M A T 10 5 1 7 0 Co a l M i n e R e c e d i n g F a c e ( E x t e n s i o n ) SE - - - - - - - - SC H M A T 10 5 1 8 0 St e a m R t s B l u n d e l l G e o t h m l B k D e p r SG - - - - - - - - SC H M A T 10 5 2 0 5 Co a l M i n e D e v e l o p m e n t - 3 0 % A m o r t SE - - - - - - - - SC H M A T 10 5 4 7 1 UT K a l a m a t h R e l i c e n s i n g C o s t s OT H E R - - - - - - - - SC H M A T 11 0 1 0 0 Bo o k C o s t D e p l e t i o n SE - - - - - - - - SC H M A T 11 0 1 0 5 SR C B o o k D e p l e t i o n s t e p u p b a s i s a d j SG - - - - - - - - SC H M A T 11 0 1 0 5 1 SR C B o o k C o s t D e p l e t i o n SG - - - - - - - - SC H M A T 12 0 1 0 5 Wi l l o w W i n d A c c o u n t R e c e i v a b l e WA - - - - - - - - SC H M A T 20 5 1 0 0 Co a l P i l e I n v e n t o r y A d j u s t m e n t SE 11 0 2 27 8 18 48 7 0 - SC H M A T 20 5 2 1 0 ER C ( E m i s s i o n R e d u c t i o n C r e d i t ) I m p a i r m e SE - - - - - - - - SC H M A T 20 5 4 1 1 PM I S e c 2 6 3 A A d j u s t m e n t SE - - - - - - - - SCH M A T 21 0 1 0 5 Se l f I n s u r e d H e a l t h B e n e f i t SO - - - - - - - - SC H M A T 21 0 1 2 0 Pr e p a i d T a x e s - U T P U C UT - - - - - - - - SC H M A T 21 0 1 3 0 Pr e p a i d T a x e s - I D P U C ID U - - - - - - - - SC H M A T 21 0 2 0 0 Pr e p a i d T a x e s - p r o p e r t y t a x e s GP S (1 , 7 3 7 ) (3 7 ) (4 7 9 ) (1 3 2 ) (2 4 3 ) (7 4 7 ) (9 9 ) (0 ) - SC H M A T 22 0 1 0 0 Ba d D e b t s A l l o w a n c e - C a s h B a s i s BA D D E B T 52 3 20 5 4 17 3 - - SC H M A T 32 0 1 1 0 Tr a n s i t i o n T e a m C o s t s - U T UT - - - - - - - - SC H M A T 32 0 1 1 5 Mi s c - R e g A s s e t s / R e g L i a b - T o t a l OT H E R - - - - - - - - Pa g e 2 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M A T 32 0 1 4 0 Ma y 2 0 0 0 T r a n s i t i o n P l a n C o s t s - O R OR - - - - - - - - SC H M A T 32 0 2 1 0 Re s e a r c h & E x p e r . S e c . 1 7 4 A m o r t . SO - - - - - - - - SC H M A T 32 0 2 2 0 Gl e n r o c k E x c l u d i n g R e c l a m a t i o n - U T r a t e o UT - - - - - - - - SC H M A T 32 0 2 3 0 FA S 8 7 / 8 8 W r i t e o f f - U T r a t e o r d e r UT - - - - - - - - SC H M A T 32 0 2 7 0 Re g A s s e t F A S 1 5 8 P e n s i o n L i a b A d j SO 13 , 0 2 2 27 6 3, 5 9 1 98 8 1, 8 2 1 5, 5 9 8 74 4 3 - SC H M A T 32 0 2 8 0 Re g A s s e t F A S 1 5 8 P o s t R e t i r e L i a b SO (1 8 , 3 5 5 ) (3 9 0 ) (5 , 0 6 2 ) (1 , 3 9 2 ) (2 , 5 6 7 ) (7 , 8 9 0 ) (1 , 0 4 9 ) (5 ) - SC H M A T 32 0 2 8 1 Re g A s s e t - P o s t - R e t i r e m e n t S e t t l e m e n t L SO 35 3 7 97 27 49 15 2 20 0 - SC H M A T 32 0 2 8 2 Re g A s s e t - P o s t - R e t i r e m e n t S e t t l e m e n t L UT (2 9 1 ) - - - - (2 9 1 ) - - - SC H M A T 32 0 2 8 3 Re g A s s e t - P o s t - R e t i r e m e n t S e t t l e m e n t L WY U 22 - - - 22 - - - - SC H M A T 33 0 1 0 0 Am o r t . P o l l u t i o n C o n t r o l F a c i l i t y SG - - - - - - - - SC H M A T 41 5 1 1 0 De f R e g A s s e t - T r a n s m i s s i o n S r v c D e p o s i t SG - - - - - - - - SC H M A T 41 5 1 1 5 Re g A s s e t - U T S T E P P i l o t P r o g r a m s B a l a n OT H E R 5, 0 4 7 - - - - - - - 5, 0 4 7 SC H M A T 41 5 1 2 0 De f R e g A s s e t - F o o t e C r e e k C o n t r a c t SG - - - - - - - - SC H M A T 41 5 3 0 0 En v i r o n m e n t a l C l e a n u p A c c r u a l SO - - - - - - - - SC H M A T 41 5 3 0 1 En v i r o n m e n t a l C o s t s W A WA 14 0 - - 14 0 - - - - - SC H M A T 41 5 4 0 6 Re g A s s e t U t a h E C A M OT H E R - - - - - - - - SC H M A T 41 5 4 2 3 Co n t r a P P & E D e e r C r e e k SE - - - - - - - - SC H M A T 41 5 4 2 4 Co n t r a R e g A s s e t - D e e r C r e e k A b a n d o n m e n SE 7, 6 5 8 10 5 1, 8 9 5 57 4 1, 2 7 7 3, 3 0 5 49 9 3 - SC H M A T 41 5 4 2 5 Co n t r a R e g A s s e t - U M W A P e n s i o n OT H E R - - - - - - - - SC H M A T 41 5 4 3 0 Re g A s s e t - C A - T r a n s p o r t a t i o n E l e c t r i OT H E R (6 2 ) - - - - - - - (6 2 ) SC H M A T 41 5 5 0 0 Ch o l l a P l t T r a n s a c t C o s t s - A P S A m o r t SG C T - - - - - - - - SC H M A T 41 5 5 1 0 WA D i s a l l o w e d C o l s t r i p # 3 W r i t e - o f f WA 52 - - 52 - - - - - SC H M A T 41 5 5 5 5 WY P C A M D e f N e t P o w e r C o s t s WY P - - - - - - - - SC H M A T 41 5 6 4 0 ID A I C o s t s - D i r e c t A c c e s s - C A CA - - - - - - - - SC H M A T 41 5 6 5 0 SB 1 1 4 9 - R e l a t e d R e g A s s e t s - O R OT H E R - - - - - - - - SC H M A T 41 5 6 8 0 OR D e f e r r e d I n t e v e n o r F u n d i n g G r a n t s OR - - - - - - - - SC H M A T 41 5 7 0 0 Re g L i a b i l i t y B P A b a l a n c i n g a c c o u n t s - O R OT H E R - - - - - - - - SC H M A T 41 5 7 0 1 CA D e f e r r e d I n t e r v e n o r F u n d i n g CA - - - - - - - - SC H M A T 41 5 7 0 2 Re g A s s e t - L a k e S i d e L i q . WY P 27 - - - 27 - - - - SC H M A T 41 5 7 0 3 Go o d n o e H i l l s L i q u i d a t i o n D a m a g e s - W Y WY P 21 - - - 21 - - - - SC H M A T 41 5 7 0 4 Re g L i a b i l i t y - T a x R e v e n u e A d j u s t m e n t - UT - - - - - - - - SC H M A T 41 5 7 0 5 Re g L i a b i l i t y - T a x R e v e n u e A d j u s t m e n t - WY P - - - - - - - - SC H M A T 41 5 7 1 0 Re g L i a b i l i t y - W A - A c c e l e r a t e d D e p r e c i WA 12 , 6 1 2 - - 12 , 6 1 2 - - - - - SC H M A T 41 5 8 0 1 Co n t r a R T O G r i d W e s t N / R A l l o w a n c e SG - - - - - - - - SC H M A T 41 5 8 0 2 Co n t r a R T O G r i d W e s t N / R w / o - W A WA - - - - - - - - SC H M A T 41 5 8 0 3 WA R T O G r i d W e s t N / R w / o WA - - - - - - - - SC H M A T 41 5 8 0 4 RT O G r i d W e s t N o t e s R e c e i v a b l e - O R OR - - - - - - - - SC H M A T 41 5 8 0 5 RT O G r i d W e s t N o t e s R e c e i v a b l e - W Y WY P - - - - - - - - SC H M A T 41 5 8 0 6 ID R T O G r i d W e s t N / R ID U - - - - - - - - SC H M A T 41 5 8 2 2 Re g A s s e t _ P e n s i o n M M T - U T UT - - - - - - - - SC H M A T 41 5 8 2 7 Re g u l a t o r y A s s e t - P o s t - R e t M M T - O R OR - - - - - - - - SC H M A T 41 5 8 2 8 Re g u l a t o r y A s s e t - P o s t - R e t M M T - W Y WY P - - - - - - - - SC H M A T 41 5 8 2 9 Re g A s s e t - P o s t - R e t M M T - U T UT - - - - - - - - SC H M A T 41 5 8 3 0 Re g u l a t o r y A s s e t - P o s t - R e t M M T - I D ID U - - - - - - - - SC H M A T 41 5 8 3 1 Re g u l a t o r y A s s e t - P o s t - R e t M M T - C A CA - - - - - - - - SC H M A T 41 5 8 4 0 Re g A s s e t - D e f e r r e d O R I n d e p e n d e n t E v a l u a OT H E R - - - - - - - - SC H M A T 41 5 8 5 0 UN R E C O V E R E D P L A N T - P O W E R D A L E SG - - - - - - - - SC H M A T 41 5 8 5 2 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - I D ID U 24 - - - - - 24 - - SC H M A T 41 5 8 5 3 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - O R OR - - - - - - - - Pa g e 3 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M A T 41 5 8 5 4 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - W A WA - - - - - - - - SC H M A T 41 5 8 5 5 CA - J a n u a r y 2 0 1 0 S t o r m C o s t s OT H E R 1, 1 2 6 - - - - - - - 1, 1 2 6 SC H M A T 41 5 8 5 6 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - W Y WY P - - - - - - - - SC H M A T 41 5 8 5 7 ID - D e f e r r e d O v e r b u r d e n C o s t s OT H E R 11 5 - - - - - - - 11 5 SC H M A T 41 5 8 5 8 WY - D e f e r r e d O v e r b u r d e n C o s t s WY P 32 4 - - - 32 4 - - - - SC H M A T 41 5 8 5 9 WY - D e f e r r e d A d v e r t i s i n g C o s t s WY P - - - - - - - - SC H M A T 41 5 8 6 5 Re g A s s e t - U T M P A OT H E R - - - - - - - - SC H M A T 41 5 8 6 7 Re g A s s e t - C A S o l a r F e e d - i n T a r i f f OT H E R - - - - - - - - SC H M A T 41 5 8 6 8 Re g A s s e t - U T - S o l a r I n c e n t i v e P r o g r a m OT H E R (5 , 0 4 7 ) - - - - - - - (5 , 0 4 7 ) SC H M A T 41 5 8 7 0 De f e r r e d E x c e s s N e t P o w e r C o s t s - C A CA - - - - - - - - SC H M A T 41 5 8 7 1 De f e r r e d E x c e s s N e t P o w e r C o s t s - W Y WY P - - - - - - - - SC H M A T 41 5 8 7 2 De f e r r e d E x c e s s N e t P o w e r C o s t s - W Y 0 8 OT H E R - - - - - - - - SC H M A T 41 5 8 7 6 De f e r r e d E x c e s s N e t P o w e r C o s t s - O R OT H E R (2 , 9 8 0 ) - - - - - - - (2 , 9 8 0 ) SC H M A T 41 5 8 8 1 De f e r r a l o f R e n e w a b l e E n e r g y C r e d i t - U T OT H E R 1, 0 3 9 - - - - - - - 1, 0 3 9 SC H M A T 41 5 8 8 3 De f e r r a l o f R e n e w a b l e E n e r g y C r e d i t - W Y OT H E R 59 2 - - - - - - - 59 2 SC H M A T 41 5 8 9 0 ID M E H C 2 0 0 6 T r a n s i s t i o n C o s t s ID U - - - - - - - - SC H M A T 41 5 8 9 1 WY - 2 0 0 6 T r a n s i t i o n S e v e r a n c e C o s t s WY P - - - - - - - - SC H M A T 41 5 8 9 3 OR - M E H C T r a n s i t i o n S e r v i c e C o s t s OT H E R - - - - - - - - SC H M A T 41 5 8 9 5 OR R C A C S e p t - D e c 0 7 d e f e r r e d OR - - - - - - - - SC H M A T 41 5 8 9 6 WA - C h e h a l i s P l a n t R e v e n u e R e q u i r e m e n t WA - - - - - - - - SC H M A T 41 5 8 9 7 Re g A s s e t M E H C T r a n s i t i o n S e r v i c e C o s t s CA - - - - - - - - SC H M A T 41 5 8 9 8 De f e r r e d C o a l C o s t s - N a u g h t o n C o n t r a c t SE - - - - - - - - SC H M A T 41 5 9 0 0 OR S B 4 0 8 R e c o v e r y OT H E R - - - - - - - - SC H M A T 41 5 9 0 2 Re g A s s e t - U T R E C ' s i n R a t e s - C u r r e n t OT H E R - - - - - - - - SC H M A T 41 5 9 1 1 Co n t r a R e g A s s e t - N a u g h t o n U n i t $ 3 - C A CA - - - - - - - - SC H M A T 41 5 9 1 2 Co n t r a R e g A s s e t - N a u g h t o n U n i t # 3 - O R OT H E R - - - - - - - - SC H M A T 41 5 9 1 3 Co n t r a R e g A s s e t - N a u g h t o n U n i t # 3 - W A OT H E R - - - - - - - - SC H M A T 41 5 9 1 4 Re g A s s e t - U T - N a u g h t o n U 3 C o s t s UT - - - - - - - - SC H M A T 41 5 9 1 5 Re g A s s e t - W Y - N a u g h t o n U 3 C o s t s WY P - - - - - - - - SC H M A T 41 5 9 2 6 Re g L i a b i l i t y - D e p r e c i a t i o n D e c r e a s e - OT H E R 1, 3 0 5 - - - - - - - 1, 3 0 5 SC H M A T 41 5 9 2 7 Re g L i a b i l i t y - D e p r e c i a t i o n D e c r e a s e D e WA - - - - - - - - SC H M A T 41 5 9 3 8 Re g A s s e t - C a r b o n P l a n t D e c o m m i s s i o n i n g CA - - - - - - - - SC H M A T 42 5 1 0 0 De f e r r e d R e g u l a t o r y E x p e n s e ID U - - - - - - - - SC H M A T 42 5 1 0 5 Re g A s s e t - O R A s s e t S a l e G a i n G i v e b a c k OT H E R 14 2 - - - - - - - 14 2 SC H M A T 42 5 1 2 5 De f e r r e d C o a l C o s t - A r c h SE - - - - - - - - SC H M A T 42 5 2 0 5 Mi s c D e f D r - P r o p D a m a g e R e p a i r s SO - - - - - - - - SC H M A T 42 5 2 1 5 Un e a r n e d J o i n t U s e P o l e C o n t a c t R e v e n u SN P D - - - - - - - - SC H M A T 42 5 2 5 0 TG S B u y o u t - S G SG 15 0 4 1 2 7 1 0 - SC H M A T 42 5 2 6 0 La k e v i e w B u y o u t - S G SG - - - - - - - - SC H M A T 42 5 2 8 0 Jo s e p h S e t t l e m e n t - S G SG - - - - - - - - SC H M A T 42 5 2 9 5 BP A C o n s e r v a t i o n R a t e C r e d i t SG - - - - - - - - SC H M A T 42 5 3 6 0 He r m i s t o n S w a p SG 17 2 2 45 13 26 75 10 0 - SC H M A T 42 5 3 8 0 Id a h o C u s t o m e r B a l a n c i n g A c c o u n t OT H E R - - - - - - - - SC H M A T 43 0 1 0 0 Cu s t o m e r S e r v i c e / W e a t h e r i z a t i o n OT H E R 18 8 - - - - - - - 18 8 SC H M A T 43 0 1 1 1 Re g A s s e t - S B 1 1 4 9 B a l a n c e R e c l a s s OT H E R - - - - - - - - SC H M A T 43 0 1 1 2 Re g A s s e t - O t h e r - B a l a n c e R e c l a s s OT H E R - - - - - - - - SC H M A T 43 0 1 1 3 Re g A s s e t - D e f N P C B a l a n c e R e c l a s s OTH E R - - - - - - - - SC H M A T 43 0 1 1 7 Re g A s s e t - C u r r e n t D S M OT H E R - - - - - - - - SC H M A T 50 5 1 1 5 Sa l e s & U s e T a x A c c r u a l SO (2 5 1 ) (5 ) (6 9 ) (1 9 ) (3 5 ) (1 0 8 ) (1 4 ) (0 ) - Pa g e 4 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M A T 50 5 1 2 5 AC C R U E D R O Y A L T I E S SE 44 9 6 11 1 34 75 19 4 29 0 - SC H M A T 50 5 1 4 0 Pu r c h a s e C a r d T r a n s P r o v i s i o n SO - - - - - - - - SC H M A T 50 5 1 6 0 CA P U C F e e CA - - - - - - - - SC H M A T 50 5 1 7 0 We s t V a l l e y C o n t r a c t T e r m i n a t i o n F e e A c c SG - - - - - - - - SC H M A T 50 5 2 0 0 Ex t r a c t i o n T a x P a i d / A c c r u e d SE - - - - - - - - SC H M A T 50 5 4 0 0 Bo n u s L i a b i l i t y SO (1 2 1 ) (3 ) (3 3 ) (9 ) (1 7 ) (5 2 ) (7 ) (0 ) - SC H M A T 50 5 5 0 0 Fe d e r a l I n c o m e T a x I n t e r e s t SO - - - - - - - - SC H M A T 50 5 5 1 0 PM I V a c a t i o n B o n u s A d j u s t m e n t SE - - - - - - - - SC H M A T 50 5 6 0 0 Si c k L e a v e V a c a t i o n & P e r s o n a l T i m e SO 13 9 3 38 11 19 60 8 0 - SC H M A T 50 5 6 0 1 Si c k L e a v e A c c r u a l - P M I SE (1 0 ) (0 ) (2 ) (1 ) (2 ) (4 ) (1 ) (0 ) - SC H M A T 50 5 7 0 0 Ac c r u e d R e t e n t i o n B o n u s SO (1 , 8 3 0 ) (3 9 ) (5 0 5 ) (1 3 9 ) (2 5 6 ) (7 8 7 ) (1 0 5 ) (0 ) - SC H M A T 60 5 1 0 0 Tr o j a n D e c o m i s s i o n i n g C o s t s TR O J D (6 1 ) (1 ) (1 6 ) (5 ) (9 ) (2 6 ) (4 ) (0 ) - SC H M A T 60 5 3 0 1 En v i r o n m e n t a l L i a b i l i t y - R e g u l a t e d SO 83 7 18 23 1 63 11 7 36 0 48 0 - SC H M A T 60 5 7 1 0 Re v e r s e A c c r u e d F i n a l R e c l a m a t i o n OT H E R (5 , 5 9 7 ) - - - - - - - (5 , 5 9 7 ) SC H M A T 60 5 7 1 5 Tr a p p e r M i n e C o n t r a c t O b l i g a t i o n SE 30 5 4 76 23 51 13 2 20 0 - SC H M A T 61 0 0 0 0 Co a l M i n e D e v e l o p m e n t - P M I SE (3 1 9 ) (4 ) (7 9 ) (2 4 ) (5 3 ) (1 3 8 ) (2 1 ) (0 ) - SC H M A T 61 0 0 0 5 Se c 1 7 4 9 4 - 9 8 7 9 9 - 0 0 R A R SO - - - - - - - - SC H M A T 61 0 1 0 0 PM I D e v t C o s t A m o r t SE - - - - - - - - SC H M A T 61 0 1 1 1 PM I B C C G a i n / L o s s o n A s s e t s D i s p o s e d SE - - - - - - - - SC H M A T 61 0 1 1 4 PM I E I T F P r e - S t r i p p i n g C o s t s SE - - - - - - - - SC H M A T 61 0 1 1 5 PM I O v e r b u r d e n R e m o v a l SE - - - - - - - - SC H M A T 61 0 1 3 0 78 1 S h o p p i n g I n c e n t i v e _ O R OT H E R - - - - - - - - SC H M A T 61 0 1 3 5 SB 1 1 4 9 C o s t s _ O R O T H E R OT H E R - - - - - - - - SC H M A T 61 0 1 4 0 Or e g o n R a t e R e f u n d OT H E R - - - - - - - - SC H M A T 61 0 1 4 1 WA R a t e R e f u n d s OT H E R - - - - - - - - SC H M A T 61 0 1 4 2 Re g L i a b i l i t y - U T H o m e E n e r g y L i f e l i n e UT - - - - - - - - SC H M A T 61 0 1 4 3 Re g L i a b i l i t y - W A L o w E n e r g y P r o g r a m WA (1 , 4 7 9 ) - - (1 , 4 7 9 ) - - - - - SC H M A T 61 0 1 4 4 Re g L i a b i l i t y - C A C a l i f o r n i a A l t e r n a t i v OT H E R - - - - - - - - SC H M A T 61 0 1 4 5 RE G L I A B - D S M OT H E R (3 1 8 ) - - - - - - - (3 1 8 ) SC H M A T 61 0 1 4 6 OR R e g A s s e t / L i a b i l i t y C o n s o l i d a t i o n OR - - - - - - - - SC H M A T 61 0 1 4 8 Re g L i a b i l i t y - D e f N P C B a l a n c e R e c l a s s OT H E R - - - - - - - - SC H M A T 61 0 1 4 9 Re g L i a b i l i t y - S B 1 1 4 9 B a l a n c e R e c l a s s OT H E R - - - - - - - - SC H M A T 70 5 2 1 0 Pr o p e r t y I n s u r a n c e SO - - - - - - - - SC H M A T 70 5 2 3 0 We s t V a l l e y L e a s e R e d u c t i o n - W A WA - - - - - - - - SC H M A T 70 5 2 3 1 We s t V a l l e y L e a s e R e d u c t i o n - O R OR - - - - - - - - SC H M A T 70 5 2 3 2 We s t V a l l e y L e a s e R e d u c t i o n - C A CA - - - - - - - - SC H M A T 70 5 2 3 3 We s t V a l l e y L e a s e R e d u c t i o n - I D ID U - - - - - - - - SC H M A T 70 5 2 3 4 We s t V a l l e y L e a s e R e d u c t i o n - W Y WY U - - - - - - - - SC H M A T 70 5 2 3 5 We s t V a l l e y L e a s e R e d u c t i o n - U T UT - - - - - - - - SC H M A T 70 5 2 4 0 CA A l t e r n a t i v e R a t e f o r E n e r g y P r o g r a m ( C OT H E R 27 2 - - - - - - - 27 2 SC H M A T 70 5 2 4 1 Re g L i a b i l i t y - C A C a l i f o r n i a A l t e r n a t i v OT H E R - - - - - - - - SC H M A T 70 5 2 4 5 RE G L I A B I L I T Y - O R D I R E C T A C C E S S 5 Y E A R OT H E R 1, 9 1 8 - - - - - - - 1, 9 1 8 SC H M A T 70 5 2 5 0 A& G C r e d i t - W A WA - - - - - - - - SC H M A T 70 5 2 5 1 A& G C r e d i t - O R OR - - - - - - - - SC H M A T 70 5 2 5 2 A& G C r e d i t - C A CA - - - - - - - - SC H M A T 70 5 2 5 3 A& G C r e d i t - I D ID U - - - - - - - - SC H M A T 70 5 2 5 4 A& G C r e d i t - W Y WYP - - - - - - - - SC H M A T 70 5 2 6 0 Ma r c h 2 0 0 6 T r a n s i t i o n P l a n c o s t s - W A WA - - - - - - - - SC H M A T 70 5 2 6 1 Re g L i a b i l i t y - S a l e o f r e n e w a b l e E n e r g y OT H E R - - - - - - - - Pa g e 5 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M A T 70 5 2 6 2 Re g L i a b i l i t y - S a l e o f R E C ' s - I D OT H E R - - - - - - - - SC H M A T 70 5 2 6 3 Re g L i a b i l i t y - S a l e o f R E C ' s - W A OT H E R - - - - - - - - SC H M A T 70 5 2 6 5 Re g L i a b - O R E n e r g y C o n s e r v a t i o n C h a r g e OT H E R - - - - - - - - SC H M A T 70 5 2 6 6 Re g L i a b i l i t y - E n e r g y S a v i n g s A s s i s t a n c OT H E R 20 2 - - - - - - - 20 2 SC H M A T 70 5 2 6 7 Re g L i a b i l i t y - W A D e c o u p l i n g M e c h a n i s m OT H E R 14 , 6 8 5 - - - - - - - 14 , 6 8 5 SC H M A T 70 5 3 0 1 Re g L i a b i l i t y - O R 2 0 1 0 P r o t o c o l D e f OR - - - - - - - - SC H M A T 70 5 3 0 5 Re g L i a b i l i t y - C A G a i n o n S a l e o f A s s e t CA - - - - - - - - SC H M A T 70 5 3 3 6 Re g L i a b i l i t y - S a l e o f R e n e w a b l e E n e r g y OT H E R 64 9 - - - - - - - 64 9 SC H M A T 70 5 3 3 7 Re g u l a t o r y L i a b i l i t y - S a l e o f R e n e w a b l e OT H E R - - - - - - - - SC H M A T 70 5 3 4 0 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R 4, 0 1 7 - - - - - - - 4, 0 1 7 SC H M A T 70 5 3 4 1 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R 25 2 - - - - - - - 25 2 SC H M A T 70 5 3 4 2 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R 2, 3 9 9 - - - - - - - 2, 3 9 9 SC H M A T 70 5 3 4 3 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R 13 1 - - - - - - - 13 1 SC H M A T 70 5 3 4 4 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R 47 0 - - - - - - - 47 0 SC H M A T 70 5 3 4 5 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R (4 , 6 7 3 ) - - - - - - - (4 , 6 7 3 ) SC H M A T 70 5 4 0 0 Re g L i a b i l i t y - O R I n j u r i e s & D a m a g e s R e OR 1, 8 4 6 - 1, 8 4 6 - - - - - - SC H M A T 70 5 4 2 0 Re g L i a b i l i t y - C A G H G A l l o w a n c e R e v e n u e OT H E R (2 7 ) - - - - - - - (2 7 ) SC H M A T 70 5 4 5 1 Re g L i a b i l i t y - O R P r o p e r t y I n s u r a n c e R e OR (7 , 5 9 4 ) - (7 , 5 9 4 ) - - - - - - SC H M A T 70 5 4 5 3 Re g L i a b i l i t y - I D P r o p e r t y I n s u r a n c e R e ID U 11 4 - - - - - 11 4 - - SC H M A T 70 5 4 5 5 Re g L i a b i l i t y - W Y P r o p e r t y I n s u r a n c e R e WY P 35 0 - - - 35 0 - - - - SC H M A T 70 5 5 0 0 Re g L i a b i l i t y - P o w e r d a l e D e c o m m i s s i o n i n UT - - - - - - - - SC H M A T 70 5 5 1 4 Re g u l a t o r y L i a b i l i t y - O R D e f e r r e d E x c e s OT H E R - - - - - - - - SC H M A T 70 5 5 1 5 Reg u l a t o r y L i a b i l i t y - O R D e f e r r e d E x c e s OT H E R 5, 4 7 9 - - - - - - - 5, 4 7 9 SC H M A T 70 5 5 1 7 Re g u l a t o r y L i a b i l i t y - U T D e f e r r e d E x c e s OT H E R - - - - - - - - SC H M A T 70 5 5 1 8 Re g u l a t o r y L i a b i l i t y - W A D e f e r r e d E x c e s OT H E R - - - - - - - - SC H M A T 70 5 5 1 9 Re g u l a t o r y L i a b i l i t y - W A D e f e r r e d E x c e s OT H E R (1 4 , 3 2 7 ) - - - - - - - (1 4 , 3 2 7 ) SC H M A T 70 5 5 2 1 Re g u l a t o r y L i a b i l i t y - W Y D e f e r r e d E x c e s OT H E R - - - - - - - - SC H M A T 70 5 5 2 2 Re g u l a t o r y L i a b i l i t y - U T R E C ' s i n R a t e s OT H E R - - - - - - - - SC H M A T 70 5 5 2 3 Re g u l a t o r y L i a b i l i t y - W A R E C S i n R a t e s OT H E R - - - - - - - - SC H M A T 70 5 5 2 5 Re g u l a t o r y L i a b i l i t y - O R R E C S i n R a t e s OT H E R - - - - - - - - SC H M A T 70 5 5 2 6 Re g u l a t o r y L i a b i l i t y - C A S o l a r F e e d - i n OT H E R - - - - - - - - SC H M A T 70 5 5 2 7 Re g u l a t o r y L i a b i l i t y - C A S o l a r F e e d - i n OT H E R - - - - - - - - SC H M A T 70 5 5 3 0 Re g u l a t o r y L i a b i l i t y - U T S o l a r F e e d - i n OT H E R - - - - - - - - SC H M A T 70 5 5 3 1 Reg u l a t o r y L i a b i l i t y - U T S o l a r F e e d - i n OT H E R (2 , 4 5 8 ) - - - - - - - (2 , 4 5 8 ) SC H M A T 70 5 5 3 6 Re g u l a t o r y L i a b i l i t y - C A G r e e n H o u s e G a s OT H E R - - - - - - - - SC H M A T 70 5 6 0 0 Re g L i a b i l i t y - O R 2 0 1 2 G R C G i v e b a c k OT H E R - - - - - - - - SC H M A T 70 5 7 0 0 Re g L i a b i l i t y - C u r r e n t R e c l a s s - O t h e r OT H E R - - - - - - - - SC H M A T 71 5 0 5 0 Mi c r o s o f t S o f t w a r e L i c e n s e L i a b i l i t y SO - - - - - - - - SC H M A T 71 5 1 0 0 MCI F O G W i r e L e a s e WY P - - - - - - - - SC H M A T 71 5 1 0 5 MC I F O G W i r e L e a s e SG 1 0 0 0 0 0 0 0 - SC H M A T 71 5 3 5 0 Mi s c . D e f e r r e d C r e d i t s SO - - - - - - - - SC H M A T 71 5 7 2 0 NW P o w e r A c t - W A OT H E R (4 7 0 ) - - - - - - - (4 7 0 ) SC H M A T 71 5 8 1 0 Ch e h a l i s W A E F S E C C 0 2 M i t i g a t i o n O b l i g a t SG (1 9 1 ) (3 ) (5 0 ) (1 5 ) (2 9 ) (8 3 ) (1 1 ) (0 ) - SC H M A T 72 0 2 0 0 De f e r r e d C o m p P l a n B e n e f i t s - P P L SO - - - - - - - - SCH M A T 72 0 3 0 0 Pe n s i o n / R e t i r e m e n t ( A c c r u e d / P r e p a i d ) SO (7 5 ) (2 ) (2 1 ) (6 ) (1 0 ) (3 2 ) (4 ) (0 ) - SC H M A T 72 0 4 0 0 Su p p l . E x e c . R e t i r e m e n t P l a n ( S E R P ) SO - - - - - - - - SC H M A T 72 0 5 5 0 Ac c r u e d C I C S e v e r e n c e SO - - - - - - - - SC H M A T 72 0 5 6 0 Pe n s i o n L i a b i l i t y - U M W A W i t h d r a w a l O b l i SE - - - - - - - - SC H M A T 74 0 1 0 0 Po s t M e r g e r L o s s - R e a c q u i r e d D e b t SN P 58 4 11 15 5 43 82 25 9 33 0 0 Pa g e 6 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M A T 91 0 2 4 5 Co n t r a R e c e i v a b l e f r o m J o i n t O w n e r s SO (6 6 6 ) (1 4 ) (1 8 4 ) (5 0 ) (9 3 ) (2 8 6 ) (3 8 ) (0 ) - SC H M A T 91 0 5 3 0 In j u r i e s a n d D a m a g e s R e s e r v e SO - - - - - - - - SC H M A T 91 0 5 6 0 SM U D R e v e n u e I m p u t a t i o n - U T r e g l i a b UT - - - - - - - - SC H M A T 91 0 9 0 5 Br i d g e r C o a l C o m p a n y U n d e r g r o u n d M i n e C o SE 44 1 6 10 9 33 74 19 0 29 0 - SC H M A T 91 0 9 1 0 PM I B r i d g e r S e c t i o n 4 7 1 A d j SE - - - - - - - - SC H M A T 92 0 1 1 0 PM I W Y E x t r a c t i o n T a x SE 65 9 9 16 3 49 11 0 28 4 43 0 - SC H M A T T o t a l 1, 1 5 6 , 6 1 0 26 , 7 3 5 31 4 , 0 3 4 10 0 , 1 6 9 16 3 , 9 0 2 48 3 , 5 3 6 63 , 8 7 1 27 8 4, 0 8 5 SC H M D P 10 5 1 2 7 Bo o k D e p r e c i a t i o n A l l o c a t e d t o M e d i c a r e SC H M D E X P - - - - - - - - SC H M D P 11 0 2 0 0 Ta x D e p l e t i o n - D e e r C r e e k SE - - - - - - - - SC H M D P 11 0 2 0 5 1 TA X P E R C E N T A G E D E P L E T I O N - D E D U C T I O N SE 9 0 2 1 2 4 1 0 - SC H M D P 12 0 1 0 0 Pr e f e r r e d D i v i d e n d - P P L SN P 10 8 2 29 8 15 48 6 0 0 SC H M D P 12 0 2 0 0 Tr a p p e r M i n e D i v i d e n d D e d u c t i o n SE - - - - - - - - SCH M D P 13 0 5 6 0 ME H C I n s u r a n c e S e r v i c e s - R e c e i v a b l e SO - - - - - - - - SC H M D P 13 0 6 0 0 Ta x E x e m p t I n t e r e s t ( N o A M T ) SO - - - - - - - - SC H M D P 13 0 6 0 5 Ta x E x e m p t I n t e r e s t - C A I O U CA - - - - - - - - SC H M D P 13 0 9 1 0 SP I 4 0 4 ( K ) C o n t r i b u t i o n SO - - - - - - - - SC H M D P 30 5 1 0 0 Am o r t o f P r o j e c t s - K l a m a t h E n g i n e e r i n g DGP - - - - - - - - SC H M D P 62 0 1 0 0 20 0 4 J C A - Q u a l i f i e d P r o d A c t i v i t i e s D e d u c SG - - - - - - - - SC H M D P 62 0 1 0 1 PM I 2 0 0 4 J C A - Q u a l i f i e d P r o d A c t i v i t i e s D SE - - - - - - - - SC H M D P 72 0 1 0 5 ME D I C A R E S U B S I D Y SO - - - - - - - - SC H M D P 91 0 9 0 0 PM I D e p l e t i o n SE 4, 0 9 0 56 1, 0 1 2 30 6 68 2 1, 7 6 5 26 7 1 - SC H M D P 91 0 9 1 8 PM I O v e r r i d i n g R o y a l t y SE - - - - - - - - SC H M D P 92 0 1 0 5 PM I T a x E x e m p t I n t e r e s t I n c o m e SE - - - - - - - - SC H M D P T o t a l 4, 20 8 58 1, 0 4 3 31 5 69 9 1, 8 1 7 27 4 1 0 SC H M D T 10 5 1 0 1 Ca p i t a l i z e d L a b o r C o s t f o r P o w e r t a x I n p u SO - - - - - - - - SC H M D T 10 5 1 2 2 Re p a i r D e d u c t i o n SG 15 5 , 6 5 3 2, 2 4 0 40 , 9 6 8 11 , 9 4 2 23 , 6 4 1 67 , 6 0 5 9, 2 0 1 56 - SC H M D T 10 5 1 2 5 Ta x D e p r e c i a t i o n TA X D E P R 68 4 , 4 0 0 13 , 4 1 3 18 0 , 2 1 1 43 , 8 1 7 94 , 0 5 2 30 7 , 3 2 9 38 , 6 0 9 16 5 - SC H M D T 10 5 1 2 6 PM I T a x D e p r e c i a t i o n SE 4, 7 4 2 65 1, 1 7 3 35 5 79 1 2, 0 4 7 30 9 2 - SC H M D T 10 5 1 3 7 Ca p i t a l i z e d D e p r e c i a t i o n SO 6, 6 8 4 14 2 1, 8 4 3 50 7 93 5 2, 8 7 3 38 2 2 - SC H M D T 10 5 1 4 1 1 AF U D C - D E B T SN P 36 , 1 9 5 68 9 9, 6 2 4 2, 6 4 8 5, 0 8 2 16 , 0 6 3 2, 0 7 2 9 8 SC H M D T 10 5 1 4 1 2 AF U D C - E q u i t y SN P 72 , 1 4 0 1, 3 7 4 19 , 1 8 1 5, 2 7 7 10 , 1 2 9 32 , 0 1 4 4, 1 2 9 19 17 SC H M D T 10 5 1 4 3 Bas i s I n t a n g i b l e D i f f e r e n c e SO 26 6 6 73 20 37 11 4 15 0 - SC H M D T 10 5 1 4 7 Se c 1 0 3 1 L i k e K i n d E x c h a n g e SO - - - - - - - - SC H M D T 10 5 1 4 8 Mi n e S a f e t y S e c . 1 7 9 E E l e c t i o n - P P W SE - - - - - - - - SC H M D T 10 5 1 4 9 Mi n e S a f e t y S e c . 1 7 9 E E l e c t i o n - P M I SE - - - - - - - - SC H M D T 10 5 1 5 2 Ga i n / ( L o s s ) o n P r o p D i s p o s i t i o n s GP S 16 , 5 0 2 35 0 4, 5 5 1 1, 2 5 2 2, 3 0 8 7, 0 9 4 94 3 4 - SC H M D T 10 5 1 5 3 Co n t r a c t L i a b i l i t y B a s i s A d j u s t m e n t - C h e SG (1 9 1 ) (3 ) (5 0 ) (1 5 ) (2 9 ) (8 3 ) (1 1 ) (0 ) - SC H M D T 10 5 1 6 5 Co a l M i n e D e v e l o p m e n t SE - - - - - - - - SC H M D T 10 5 1 7 1 PM I C o a l M i n e R e c e d i n g F a c e ( E x t e n s i o n ) SE 46 1 11 3 8 20 3 0 - SC H M D T 10 5 1 7 5 Re m o v a l C o s t ( n e t o f s a l v a g e ) GP S 69 , 6 7 3 1, 4 7 9 19 , 2 1 4 5, 2 8 5 9, 7 4 6 29 , 9 5 0 3, 9 8 3 18 - SC H M D T 10 5 1 8 1 St m R t s B l u n d e l l G e o t h e r m a l T a x D e p r SG - - - - - - - - SC H M D T 10 5 1 8 5 Re p a i r A l l o w a n c e 3 1 1 5 DG P - - - - - - - - SC H M D T 10 5 2 2 0 Ch o l l a G E S a f e H a r b o r L e a s e SG - - - - - - - - SC H M D T 10 5 2 2 0 3 Ch o l l a S H L - N O P A ( L e a s e A m o r t i z a t i o n ) SG 37 7 5 99 29 57 16 4 22 0 - SC H M D T 10 5 4 7 0 Bo o k G a i n / L o s s o n L a n d S a l e s GP S 4, 1 8 7 89 1, 1 5 5 31 8 58 6 1, 8 0 0 23 9 1 - SC H M D T 11 0 2 0 0 De p l e t i o n - T a x P e r c e n t a g e D e d u c t i o n SE - - - - - - - - SC H M D T 11 0 2 0 5 1 Ta x P e r c e n t a g e D e p l e t i o n - D e d u c t i o n SE 31 0 8 2 5 13 2 0 - SC H M D T 12 0 1 0 5 Wi l l o w W i n d A c c o u n t R e c e i v a b l e WA - - - - - - - - SC H M D T 20 5 0 2 5 PM I - F u e l C o s t A d j u s t m e n t SE (2 1 9 ) (3 ) (5 4 ) (1 6 ) (3 7 ) (9 5 ) (1 4 ) (0 ) - Pa g e 7 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M D T 20 5 2 0 0 Co a l M & S I n v e n t o r y W r i t e - O f f SN P D (8 6 6 ) (2 7 ) (2 3 4 ) (5 5 ) (9 1 ) (4 1 6 ) (4 3 ) - - SC H M D T 20 5 2 0 5 In v e n t o r y R e s e r v e - P M I SE (7 7 0 ) (1 1 ) (1 9 1 ) (5 8 ) (1 2 8 ) (3 3 2 ) (5 0 ) (0 ) - SC H M D T 20 5 4 1 1 PM I S E C 2 6 3 A A d j u s t m e n t SE 73 9 10 18 3 55 12 3 31 9 48 0 - SC H M D T 21 0 0 0 0 PR E P A I D I B E W 5 7 M E D I C A L SO - - - - - - - - SC H M D T 21 0 1 0 0 Pr e p a i d T a x e s - O R P U C OR (5 2 ) - (5 2 ) - - - - - - SC H M D T 21 0 1 0 5 Se l f I n s u r e d H e a l t h B e n e f i t SO - - - - - - - - SC H M D T 21 0 1 1 0 Pr e p a i d T a x e s - W A U T C WA - - - - - - - - SC H M D T 21 0 1 2 0 Pr e p a i d T a x e s - U T P U C UT (3 6 ) - - - - (3 6 ) - - - SC H M D T 21 0 1 3 0 Pr e p a i d T a x e s - I D P U C ID U 40 - - - - - 40 - - SC H M D T 21 0 1 4 0 Pr e p a i d T a x e s - W Y P S C WY P - - - - - - - - SC H M D T 21 0 1 5 0 Pr e p a i d T a x e s - C A P r o p e r t y T a x e s - G P S a l l o GP S - - - - - - - - SC H M D T 21 0 1 6 0 Pr e p a i d T a x e s - O R P r o p e r t y T a x e s - G P S a l l o GP S - - - - - - - - SC H M D T 21 0 1 7 0 Pr e p a i d L e a s e - G a d s b y G a s T u r b i n e SG - - - - - - - - SC H M D T 21 0 1 7 5 Pr e p a i d - F S A O & M - E a s t SG 25 2 4 66 19 38 11 0 15 0 - SC H M D T 21 0 1 8 0 OT H E R P R E P A I D S SO 12 6 3 35 10 18 54 7 0 - SC H M D T 21 0 1 8 5 Pr e p a i d A i r c r a f t M a i n t e n a n c e C o s t s SG 32 7 5 86 25 50 14 2 19 0 - SC H M D T 21 0 1 9 0 Pr e p a i d W a t e r R i g h t s SG (1 6 1 ) (2 ) (4 2 ) (1 2 ) (2 4 ) (7 0 ) (1 0 ) (0 ) - SC H M D T 21 0 1 9 5 Pr e p a i d S u r e t y B o n d C o s t s SO - - - - - - - - SC H M D T 21 0 2 0 0 Pr e p a i d T a x e s - p r o p e r t y t a x e s GP S - - - - - - - - SC H M D T 28 7 3 9 6 Re g u l a t o r y L i a b i l i t i e s - I n t e r i m P r o v i s i OT H E R - - - - - - - - SC H M D T 28 7 6 1 6 Re g u l a t o r y A s s e t s - I n t e r i m P r o v i s i o n s OT H E R - - - - - - - - SC H M D T 30 5 1 0 0 Am o r t o f P r o j e c t s - K l a m a t h E n g i n e e r i n g DG P - - - - - - - - SC H M D T 31 0 1 0 2 Fi x e d A s s e t - B o o k / T a x - I G C SE - - - - - - - - SC H M D T 32 0 2 1 0 Re s e a r c h & E x p e r . S e c . 1 7 4 A m o r t . SO - - - - - - - - SC H M D T 32 0 2 7 1 Co n t r a R e g A s s e t - P e n s i o n P l a n C T G SO 1, 6 4 1 35 45 3 12 4 23 0 70 5 94 0 - SC H M D T 32 0 2 7 9 Re g L i a b i l i t y - F A S 1 5 8 P o s t R e t i r e m e n t SO (1 8 , 3 5 5 ) (3 9 0 ) (5 , 0 6 2 ) (1 , 3 9 2 ) (2 , 5 6 7 ) (7 , 8 9 0 ) (1 , 0 4 9 ) (5 ) - SC H M D T 32 0 2 9 0 LT P r e p a i d I B E W 5 7 P e n s i o n C o n t r i b u t i o n OT H E R - - - - - - - - SC H M D T 32 0 2 9 1 Pr e p a i d I B E w 5 7 P e n s i o n C o n t r i b u t i o n - C OT H E R - - - - - - - - SC H M D T 41 5 1 1 0 De f R e g A s s e t - T r a n s m i s s i o n S r v c D e p o s i t SG 19 1 3 50 15 29 83 11 0 - SC H M D T 41 5 1 2 0 DE F E R R E D R E G A S S E T - F O O T E C R E E K C O N T R A C SG - - - - - - - - SC H M D T 41 5 2 0 0 RE G A S S E T - O R T R A N S P O R T A T I O N E L E C T R I F I C OT H E R 76 9 - - - - - - - 76 9 SC H M D T 41 5 2 6 0 Re g A s s e t - F i r e R i s k M i t i g a t i o n - C A OT H E R 3, 1 7 4 - - - - - - - 3, 1 7 4 SC H M D T 41 5 3 0 0 Ha z a r d o u s W a s t e C l e a n - u p C o s t s SO 2, 9 3 1 62 80 8 22 2 41 0 1, 2 6 0 16 8 1 - SC H M D T 41 5 3 0 1 Ha z a r d o u s W a s t e C l e a n - u p C o s t s - W A WA - - - - - - - - SC H M D T 41 5 4 1 0 Re g A s s e t - E n e r g y W e s t M i n i n g SE (1 , 1 8 9 ) (1 6 ) (2 9 4 ) (8 9 ) (1 9 8 ) (5 1 3 ) (7 8 ) (0 ) - SC H M D T 41 5 4 1 1 Co n t r a R A D e e r C r e e k A b a n d C A CA 19 19 - - - - - - - SC H M D T 41 5 4 1 2 Co n t r a R A D e e r C r e e k A b a n d I D ID U (4 0 7 ) - - - - - (4 0 7 ) - - SC H M D T 41 5 4 1 3 Co n t r a R A D e e r C r e e k A b a n d O R OR (1 , 6 9 5 ) - (1 , 6 9 5 ) - - - - - - SC H M D T 41 5 4 1 4 Co n t r a R A D e e r C r e e k A b a n d U T UT (1 5 ) - - - - (1 5 ) - - - SC H M D T 41 5 4 1 5 Co n t r a R A D e e r C r e e k A b a n d W A WA 84 - - 84 - - - - - SC H M D T 41 5 4 1 6 Co n t r a R A D e e r C r e e k A b a n d W Y WY U (2 , 1 0 4 ) - - - (2 , 1 0 4 ) - - - - SC H M D T 41 5 4 1 7 Co n t r a R A U M W A P e n s i o n C A OT H E R - - - - - - - - SC H M D T 41 5 4 1 8 Co n t r a R A U M W A P e n s i o n I D OT H E R - - - - - - - - SC H M D T 41 5 4 1 9 Co n t r a R A U M W A P e n s i o n O R OT H E R - - - - - - - - SC H M D T 41 5 4 2 0 Co n t r a R A U M W A P e n s i o n U T OT H E R - - - - - - - - SC H M D T 41 5 4 2 1 Co n t r a R A U M W A P e n s i o n W A OT H E R - - - - - - - - SC H M D T 41 5 4 2 2 Co n t r a R A U M W A P e n s i o n W Y OT H E R - - - - - - - - SC H M D T 41 5 4 3 1 Re g A s s e t - W A T r a n s p o r t a t i o n E l e c t r i f i c OT H E R 13 7 - - - - - - - 13 7 SC H M D T 41 5 5 0 1 Ch o l l a P l t T r a n s a c t C o s t s - A P S A m o r t - I ID U - - - - - - - - Pa g e 8 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M D T 41 5 5 0 2 Ch o l l a P l t T r a n s a c t C o s t s - A P S A m o r t - O OR - - - - - - - - SC H M D T 41 5 5 3 0 Re g A s s e t - I D 2 0 1 7 P r o t o c o l - M S P D e f e r ID U 15 0 - - - - - 15 0 - - SC H M D T 41 5 5 3 1 Re g A s s e t - U T 2 0 1 7 P r o t o c o l - M S P D e f e r UT 4, 4 0 0 - - - - 4, 4 0 0 - - - SC H M D T 41 5 5 3 2 Re g A s s e t - W Y 2 0 1 7 P r o t o c o l - M S P D e f e r WY P 1, 6 0 0 - - - 1, 6 0 0 - - - - SC H M D T 41 5 5 4 5 Re g A s s e t - W A M e r w i n P r o j e c t OT H E R - - - - - - - - SC H M D T 41 5 5 8 5 Re g A s s e t - O R S c h 2 0 3 - B l a c k C a p OT H E R - - - - - - - - SC H M D T 41 5 6 5 5 CA G H G A l l o w a n c e OT H E R - - - - - - - - SC H M D T 41 5 6 7 5 Re g A s s e t - U T - D e f e r r e d S t o c k R e d e m p t i OT H E R (8 3 ) - - - - - - - (8 3 ) SC H M D T 41 5 6 7 6 Re g A s s e t - W Y - D e f e r r e d S t o c k R e d e m p t i OT H E R (2 8 ) - - - - - - - (2 8 ) SC H M D T 41 5 6 7 7 Re g A s s e t - P r e f S t o c k R e d e m p L o s s W A OT H E R (1 3 ) - - - - - - - (1 3 ) SC H M D T 41 5 6 8 0 De f e r r e d I n t e r v e n o r F u n d i n g G r a n t s - O R OT H E R 57 0 - - - - - - - 57 0 SC H M D T 41 5 7 0 0 Re g L i a b i l i t y B P A b a l a n c i n g a c c o u n t s - O R OT H E R - - - - - - - - SC H M D T 41 5 7 0 1 CA D e f e r r e d I n t e r v e n o r F u n d i n g OT H E R 2 - - - - - - - 2 SC H M D T 41 5 7 0 3 Go o d n o e H i l l s L i q u i d a t i o n D a m a g e s - W Y WY P - - - - - - - - SC H M D T 41 5 7 0 5 Re g L i a b i l i t y - T a x R e v e n u e A d j u s t m e n t - WY P - - - - - - - - SC H M D T 41 5 7 2 0 Re g A s s e t - C o m m u n i t y S o l a r - O R OT H E R 49 8 - - - - - - - 49 8 SC H M D T 41 5 7 5 0 Re g A s s e t s B P A b a l a n c i n g a c c o u n t s - I D U OT H E R - - - - - - - - SC H M D T 41 5 8 0 1 RT O G r i d W e s t N / R A l l o w a n c e SG - - - - - - - - SC H M D T 41 5 8 0 3 RT O G r i d W e s t N / R A l l o w a n c e w / o W A WA - - - - - - - - SC H M D T 41 5 8 0 4 OR R T O G r i d W e s t N / R OR - - - - - - - - SC H M D T 41 5 8 1 5 In s u r a n c e R e s e r v e SO - - - - - - - - SC H M D T 41 5 8 2 0 Co n t r a P e n s i o n R e g A s s e t M M T & C T G _ O R OR - - - - - - - - SC H M D T 41 5 8 2 1 Co n t r a P e n s i o n R e g A s s e t M M T & C T G _ W Y WY P - - - - - - - - SC H M D T 41 5 8 2 3 Co n t r a P e n s i o n R e g A s s e t C T G - U T UT - - - - - - - - SC H M D T 41 5 8 2 4 Co n t r a P e n s i o n R e g A s s e t M M T & C T G _ C A CA - - - - - - - - SC H M D T 41 5 8 2 5 Co n t r a P e n s i o n R e g A s s e t C T G - W A WA - - - - - - - - SC H M D T 41 5 8 4 5 Re g A s s e t - O R S c h 9 4 D i s t r i b u t i o n S a f e t OT H E R - - - - - - - - SC H M D T 41 5 8 5 0 Un r e c o v e r e d P l a n t P o w e r d a l e SG - - - - - - - - SC H M D T 41 5 8 5 1 Po w e r d a l e H y d r o D e c o m R e g A s s e t - C A CA - - - - - - - - SC H M D T 41 5 8 5 2 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - I D ID U - - - - - - - - SC H M D T 41 5 8 5 3 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - O R OR - - - - - - - - SC H M D T 41 5 8 5 4 Pow e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - W A WA - - - - - - - - SC H M D T 41 5 8 5 5 Ca - J a n u a r y 2 0 1 0 S t o r m C o s t s OT H E R - - - - - - - - SC H M D T 41 5 8 5 6 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - W Y WY P - - - - - - - - SC H M D T 41 5 8 5 7 ID - D e f e r r e d O v e r b u r d e n C o s t s OT H E R - - - - - - - - SC H M D T 41 5 8 5 8 WY - D e f e r r e d O v e r b u r d e n C o s t s WY P - - - - - - - - SC H M D T 41 5 8 5 9 WY - D e f e r r e d A d v e r t i s i n g C o s t s OT H E R - - - - - - - - SC H M D T 41 5 8 6 2 Re g A s s e t - C A M o b i l e H o m e P a r k C o n v e r s i OT H E R 5 - - - - - - - 5 SC H M D T 41 5 8 6 3 Re g A s s e t - U T S u b s c r i b e r S o l a r P r o g r a m UT 62 - - - - 62 - - - SC H M D T 41 5 8 6 5 Re g A s s e t - U t a h M P A OT H E R - - - - - - - - SC H M D T 41 5 8 6 6 Re g A s s e t - O R S o l a r F e e d - i n T a r i f f OT H E R 50 8 - - - - - - - 50 8 SC H M D T 41 5 8 6 9 Re g A s s e t - C A D e f e r r e d N e t P o w e r C o s t s OT H E R - - - - - - - - SC H M D T 41 5 8 7 0 CA D e f E x c e s s N P C CA (2 7 ) (2 7 ) - - - - - - - SC H M D T 41 5 8 7 4 De f e r r e d E x c e s s N e t P o w e r C o s t s - W Y 0 8 OT H E R 13 , 2 6 3 - - - - - - - 13 , 2 6 3 SC H M D T 41 5 8 7 5 De f e r r e d E x c e s s N e t P o w e r C o s t s - U T OT H E R 22 , 6 5 7 - - - - - - - 22 , 6 5 7 SC H M D T 41 5 8 7 6 De f e r r e d E x c e s s N e t P o w e r C o s t s - O R OT H E R - - - - - - - - SC H M D T 41 5 8 7 8 REG A S S E T - U T L I Q U I D A T E D D A M A G E S N A U G H T UT (3 5 ) - - - - (3 5 ) - - - SC H M D T 41 5 8 7 9 Re g A s s e t - W Y L i q u i d a t i o n D a m a g e s N 2 WY P (6 ) - - - (6 ) - - - - SC H M D T 41 5 8 8 2 De f e r r a l o f R e n e w a b l e E n e r g y C r e d i t - W A OT H E R 0 - - - - - - - 0 Pa g e 9 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M D T 41 5 8 8 4 Re g A s s e t - C u r r e n t R e c l a s s - O t h e r OT H E R - - - - - - - - SC H M D T 41 5 8 8 5 Re g A s s e t - N o n c u r r e n t R e c l a s s - O t h e r OT H E R - - - - - - - - SC H M D T 41 5 8 8 6 Re g A s s e t - I D D e f e r r e d E x c e s s N e t P o w e r OT H E R - - - - - - - - SC H M D T 41 5 8 8 8 Re g A s s e t - U T D e f e r r e d E x c e s s N e t P o w e r OT H E R - - - - - - - - SC H M D T 41 5 8 9 2 De f e r r e d E x c e s s N e t P o w e r C o s t s - I D 0 9 OT H E R 6, 8 6 4 - - - - - - - 6, 8 6 4 SC H M D T 41 5 8 9 3 OR - M E H C T r a n s i t i o n S e r v i c e C o s t s OT H E R - - - - - - - - SC H M D T 41 5 8 9 4 Re g A s s e t - R E C S a l e s D e f e r r a l - C A - N o OT H E R - - - - - - - - SC H M D T 41 5 8 9 6 WA - C h e h a l i s P l a n t R e v e n u e R e q u i r e m e n t WA - - - - - - - - SC H M D T 41 5 8 9 7 Re g A s s e t M E H C T r a n s i t i o n S e r v i c e C o s t s CA - - - - - - - - SC H M D T 41 5 8 9 8 De f e r r e d C o a l C o s t s - N a u g h t o n C o n t r a c t SE - - - - - - - - SC H M D T 41 5 9 0 0 OR S B 4 0 8 R e c o v e r y OT H E R - - - - - - - - SC H M D T 41 5 9 0 1 Re g A s s e t - W Y D e f e r r e d E x c e s s N e t P o w e r OT H E R - - - - - - - - SC H M D T 41 5 9 0 3 Reg A s s e t _ R E C S a l e s D e f e r r a l - W A OT H E R - - - - - - - - SC H M D T 41 5 9 0 4 Re g A s s e t - W Y R E C ' s i n R a t e s - C u r r e n t OT H E R - - - - - - - - SC H M D T 41 5 9 0 5 Re g A s s e t - O R R E C ' s i n R a t e s - C u r r e n t OT H E R - - - - - - - - SC H M D T 41 5 9 0 6 Re g A s s e t - R E C S a l e s D e f e r r a l - O R - N o OT H E R (1 1 5 ) - - - - - - - (1 1 5 ) SC H M D T 41 5 9 0 7 Re g A s s e t - C A S o l a r F e e d - i n T a r i f f - C u OT H E R - - - - - - - - SC H M D T 41 5 9 0 8 Re g A s s e t - O R S o l a r F e e d - I n T a r i f f - C u OT H E R - - - - - - - - SC H M D T 41 5 9 1 0 Re g A s s e t - N a u g h t o n U n i t # 3 C o s t s OT H E R - - - - - - - - SC H M D T 41 5 9 1 7 Re g A s s e t - N a u g h t o n U n i t # 3 C o s t s - C A OT H E R - - - - - - - - SC H M D T 41 5 9 1 8 Re g A s s e t - R P S C o m p l i a n c e P u r c h a s e s OT H E R - - - - - - - - SC H M D T 41 5 9 2 0 Re g A s s e t - D e p r e c i a t i o n I n c r e a s e - I D ID U 10 - - - - - 10 - - SC H M D T 41 5 9 2 1 Re g A s s e t - D e p r e c i a t i o n I n c r e a s e - U T UT (1 2 8 ) - - - - (1 2 8 ) - - - SCH M D T 41 5 9 2 2 Re g A s s e t - D e p r e c i a t i o n I n c r e a s e - W Y WY P (4 4 2 ) - - - (4 4 2 ) - - - - SC H M D T 41 5 9 2 3 Re g A s s e t - C a r b o n U n r e c o v e r e d P l a n t - I ID U (4 7 9 ) - - - - - (4 7 9 ) - - SC H M D T 41 5 9 2 4 Re g A s s e t - C a r b o n U n r e c o v e r e d P l a n t - U UT (3 , 4 4 5 ) - - - - (3 , 4 4 5 ) - - - SC H M D T 41 5 9 2 5 Re g A s s e t - C a r b o n U n r e c o v e r e d P l a n t - W WY P (1 , 1 5 8 ) - - - (1 , 1 5 8 ) - - - - SC H M D T 41 5 9 3 0 Re g A s s e t - C a r b o n D e c o m m i s s i o n i n g - I D ID U - - - - - - - - SC H M D T 41 5 9 3 1 Re g A s s e t - C a r b o n D e c o m m i s s i o n i n g - U T UT - - - - - - - - SC H M D T 41 5 9 3 2 Re g A s s e t - C a r b o n D e c o m m i s s i o n i n g - W Y WY P - - - - - - - - SC H M D T 41 5 9 3 3 Re g L i a b i l i t y - C o n t r a - C a r b o n D e c o m m i s ID U (3 5 ) - - - - - (3 5 ) - - SC H M D T 41 5 9 3 4 Reg L i a b i l i t y - C o n t r a - C a r b o n D e c o m m i s UT (2 5 0 ) - - - - (2 5 0 ) - - - SC H M D T 41 5 9 3 5 Re g L i a b i l i t y - C o n t r a - C a r b o n D e c o m m i s WY P (6 2 4 ) - - - (6 2 4 ) - - - - SC H M D T 41 5 9 3 6 RE G A S S E T - C A R B O N P L A N T D E C O M M I S S I O N I N G SG - - - - - - - - SC H M D T 42 5 1 0 0 De f e r r e d R e g u l a t o r y E x p e n s e - I D U ID U - - - - - - - - SC H M D T 42 5 1 0 2 Re g A s s e t - C A G r e e n H o u s e G a s A l l o w a n c e OT H E R - - - - - - - - SC H M D T 42 5 1 0 3 Re g A s s e t - O t h e r R e g u l a t o r y A s s e t s - C u OT H E R - - - - - - - - SC H M D T 42 5 1 0 4 Re g A s s e t - O R A s s e t S a l e G a i n G i v e b a c k OT H E R - - - - - - - - SC H M D T 42 5 2 0 5 Mi s c D e f D r - P r o p D a m a g e R e p a i r s SO - - - - - - - - SC H M D T 42 5 2 1 0 Am o r t o f D e b t D i s c & E x p SN P - - - - - - - - SC H M D T 42 5 2 1 5 Un e a r n e d J o i n t U s e P o l e C o n t a c t R e v e n u e SN P D (1 5 6 ) (5 ) (4 2 ) (1 0 ) (1 6 ) (7 5 ) (8 ) - - SC H M D T 42 5 2 2 5 Du k e / H e r m i s t o n C o n t r a c t R e n e g o t i a t i o n SG - - - - - - - - SC H M D T 42 5 2 9 5 BP A C o n s e r v a t i o n R a t e C r e d i t SG - - - - - - - - SC H M D T 42 5 3 8 0 Id a h o C u s t o m e r B a l a n c i n g A c c o u n t OT H E R - - - - - - - - SC H M D T 42 5 4 0 0 UT K a l a m a t h R e l i c e n s i n g C o s t s OT H E R (3 , 6 7 0 ) - - - - - - - (3 , 6 7 0 ) SC H M D T 42 5 7 0 0 Tr o j a n S p e c i a l A s s e s s m e n t - D O E - I R S TR O J D - - - - - - - - SC H M D T 42 5 8 0 0 Al l o w a n c e f o r D o u b t f u l A / C - G r i d W e s t W / O SG - - - - - - - - SC H M D T 43 0 1 0 0 Cu s t o m e r S e r v i c e / W e a t h e r i z a t i o n OT H E R - - - - - - - - SC H M D T 43 0 1 1 0 Re g A s s e t b a l a n c e r e c l a s s OT H E R (3 1 8 ) - - - - - - - (3 1 8 ) Pa g e 1 0 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M D T 43 0 1 1 1 Re g A s s e t - S B 1 1 4 9 B a l a n c e R e c l a s s OT H E R - - - - - - - - SC H M D T 43 0 1 1 2 Re g A s s e t - O t h e r - B a l a n c e R e c l a s s OT H E R 92 3 - - - - - - - 92 3 SC H M D T 43 0 1 1 3 Re g A s s e t - D e f N P C B a l a n c e R e c l a s s OT H E R - - - - - - - - SC H M D T 50 5 1 1 5 Sa l e s & U s e T a x A c c r u a l SO - - - - - - - - SC H M D T 50 5 1 2 5 Ac c r u e d R o y a l t i e s SE - - - - - - - - SC H M D T 50 5 1 4 0 Pu r c h a s e C a r d T r a n s P r o v i s i o n SO - - - - - - - - SC H M D T 50 5 1 7 0 We s t V a l l e y C o n t r a c t T e r m i n a t i o n F e e A c c SG - - - - - - - - SC H M D T 50 5 4 0 0 Bo n u s L i a b i l i t y SO - - - - - - - - SC H M D T 50 5 5 1 0 Va c a t i o n A c c r u a l - P M I SE 92 1 23 7 15 40 6 0 - SC H M D T 50 5 5 2 0 PM I B o n u s A c c r u a l SE - - - - - - - - SC H M D T 50 5 6 0 0 IG C V a c a t i o n A c c r u a l SO - - - - - - - - SC H M D T 60 5 1 0 1 Tr o j a n D e c o m m i s s i o n i n g C o s t s - W A WA - - - - - - - - SCH M D T 60 5 1 0 2 Tr o j a n D e c o m m i s s i o n i n g C o s t s - O R OR - - - - - - - - SC H M D T 60 5 1 0 3 AR O / R e g D i f f - T r o j a n - W A WA (2 ) - - (2 ) - - - - - SC H M D T 60 5 7 1 0 Re v e r s e A c c r u e d F i n a l R e c l a m a t i o n OT H E R - - - - - - - - SC H M D T 61 0 0 0 0 PM I C o a l M i n e D e v e l o p m e n t SE - - - - - - - - SC H M D T 61 0 1 0 0 PM I D E V T C O S T A M O R T SE (5 6 2 ) (8 ) (1 3 9 ) (4 2 ) (9 4 ) (2 4 3 ) (3 7 ) (0 ) - SC H M D T 61 0 1 0 0 1 AM O R T N O P A S 9 9 - 0 0 R A R SO 64 1 18 5 9 28 4 0 - SC H M D T 61 0 1 1 0 Pt a x N O P A s SO - - - - - - - - SC H M D T 61 0 1 1 1 Br i d g e r C o a l C o m p a n y G a i n / L o s s o n A s s e t s SE (1 1 2 ) (2 ) (2 8 ) (8 ) (1 9 ) (4 8 ) (7 ) (0 ) - SC H M D T 61 0 1 1 4 PM I E I T F P r e S t r i p p i n g C o s t s SE 2, 6 4 8 36 65 5 19 8 44 2 1, 1 4 3 17 3 1 - SC H M D T 61 0 1 3 0 78 1 S h o p p i n g I n c e n t i v e _ O R OT H E R - - - - - - - - SC H M D T 61 0 1 3 5 SB 1 1 4 9 C o s t s _ O R O T H E R OT H E R - - - - - - - - SC H M D T 61 0 1 4 0 OR R a t e R e f u n d s OT H E R - - - - - - - - SC H M D T 61 0 1 4 1 WA R a t e R e f u n d s OT H E R - - - - - - - - SC H M D T 61 0 1 4 2 Re g . L i a b i l i t y - U T H o m e E n e r g y L i f e l i n e UT (4 7 ) - - - - (4 7 ) - - - SC H M D T 61 0 1 4 3 RE G L I A B I L I T Y - W A L O W E N E R G Y P R O G R A M WA - - - - - - - - SC H M D T 61 0 1 4 5 RE G L I A B - D S M OT H E R - - - - - - - - SC H M D T 61 0 1 4 6 OR R e g A s s e t / L i a b i l i t y C o n s o l i d a t i o n OR 26 - 26 - - - - - - SC H M D T 61 0 1 4 8 Re g L i a b i l i t y - D e f N P C B a l a n c e R e c l a s s OT H E R - - - - - - - - SC H M D T 61 0 1 4 9 Re g L i a b i l i t y - S B 1 1 4 9 B a l a n c e R e c l a s s OT H E R - - - - - - - - SC H M D T 70 5 2 0 0 Or eg o n G a i n o n S a l e o f H a l s e y - O R OT H E R - - - - - - - - SC H M D T 70 5 2 1 0 Pr o p e r t y I n s u r a n c e ( I n j u r i e s & D a m a g e s ) SO - - - - - - - - SC H M D T 70 5 2 3 2 CA W e s t V a l l e y L e a s e R e d u c t i o n CA - - - - - - - - SC H M D T 70 5 2 3 3 We s t V a l l e y L e a s e R e d u c t i o n - I D ID U - - - - - - - - SC H M D T 70 5 2 3 4 We s t V a l l e y L e a s e R e d u c t i o n - W Y WY P - - - - - - - - SC H M D T 70 5 2 3 5 UT W e s t V a l l e y L e a s e R e d u c t i o n UT - - - - - - - - SC H M D T 70 5 2 5 0 A& G C r e d i t - W A WA - - - - - - - - SC H M D T 70 5 2 5 1 A& G C r e d i t - O R OR - - - - - - - - SC H M D T 70 5 2 5 2 A& G C r e d i t - C A CA - - - - - - - - SC H M D T 70 5 2 5 3 A& G C r e d i t - I D ID U - - - - - - - - SC H M D T 70 5 2 5 4 A& G C r e d i t - W Y WY P - - - - - - - - SC H M D T 70 5 2 6 1 Re g L i a b i l i t y - S a l e o f R e n e w a b l e E n e r g y OT H E R (2 3 ) - - - - - - - (2 3 ) SC H M D T 70 5 2 6 5 Re g L i a b - O R E n e r g y C o n s e r v a t i o n C h a r g e OT H E R 60 3 - - - - - - - 60 3 SC H M D T 70 5 3 0 0 Re g . L i a b i l i t y - D e f e r r e d B e n e f i t _ A r c h S SE - - - - - - - - SC H M D T 70 5 3 0 5 Re g L i a b i l i t y - C A G a i n o n S a l e o f A s s e t CA - - - - - - - - SC H M D T 70 5 3 1 0 Re g L i a b i l i t y - U T G a i n o n S a l e o f A s s e t UT - - - - - - - - SC H M D T 70 5 3 2 0 Re g L i a b i l i t y - I D G a i n o n S a l e o f A s s e t ID U - - - - - - - - SC H M D T 70 5 3 3 0 Re g L i a b i l i t y - W Y G a i n o n S a l e o f A s s e t WY P - - - - - - - - Pa g e 1 1 o f 1 1 Sc h e d u l e M Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r SC H M D T 70 5 3 3 7 Re g L i a b i l i t y - S a l e o f R e n e w a b l e E n e r g y OT H E R (6 2 ) - - - - - - - (6 2 ) SC H M D T 70 5 4 5 4 Re g L i a b i l i t y - U T P r o p e r t y I n s u r a n c e R e UT (1 , 1 0 4 ) - - - - (1 , 1 0 4 ) - - - SC H M D T 70 5 5 3 4 Re g u l a t o r y L i a b i l i t y - O R A s s e t S a l e G a i OT H E R - - - - - - - - SC H M D T 70 5 5 3 7 Re g u l a t o r y L i a b i l i t y - O t h e r R e g L i a b i l i OT H E R - - - - - - - - SC H M D T 70 5 7 0 0 Re g L i a b i l i t y - C u r r e n t R e c l a s s - O t h e r OT H E R - - - - - - - - SC H M D T 70 5 7 5 5 Re g L i a b i l i t y - N o n c u r r e n t R e c l a s s - O t OT H E R - - - - - - - - SC H M D T 71 5 0 5 0 Mi c r o s o f t S o f t w a r e L i c e n s e L i a b i l i t y SO - - - - - - - - SC H M D T 71 5 1 0 0 Un i v e r s i t y o f W Y C o n t r a c t A m o r t . WY P - - - - - - - - SC H M D T 71 5 3 5 0 Mi s c D e f e r r e d C r e d i t s SO - - - - - - - - SC H M D T 71 5 8 0 0 Re d d i n g R e n e g o t i a t e d C o n t r a c t SG - - - - - - - - SC H M D T 72 0 1 0 0 FA S 1 0 6 A c c r u a l s SO - - - - - - - - SC H M D T 72 0 2 0 0 De f e r r e d C o m p P l a n B e n e f i t s - P P L SO (1 , 4 5 0 ) (3 1 ) (4 0 0 ) (1 1 0 ) (2 0 3 ) (6 2 3 ) (8 3 ) (0 ) - SCH M D T 72 0 3 0 0 PE N S I O N / R E T I R E M E N T A C C R U A L - C A S H B A S I SO - - - - - - - - SC H M D T 72 0 4 0 0 SU P P L . E X E C . R E T I R E M E N T P L A N ( S E R P ) SO - - - - - - - - SC H M D T 72 0 5 0 0 Se v e r a n c e A c c r u a l SO 68 7 15 18 9 52 96 29 5 39 0 - SC H M D T 72 0 5 5 0 Ac c r u e d C I C S e v e r e n c e SO - - - - - - - - SC H M D T 72 0 8 0 0 FA S 1 5 8 P e n s i o n L i a b i l i t y SO 24 , 6 2 6 52 3 6, 7 9 1 1, 8 6 8 3, 4 4 5 10 , 5 8 6 1, 4 0 8 6 - SC H M D T 72 0 8 0 5 FA S 1 5 8 - F u n d e d P e n s i o n A s s e t SO - - - - - - - - SC H M D T 72 0 8 1 0 FA S 1 5 8 P o s t - R e t i r e m e n t L i a b i l i t y SO 1, 2 6 9 27 35 0 96 17 7 54 5 73 0 - SC H M D T 72 0 8 1 5 FA S 1 5 8 P o s t R e t i r e m e n t L i a b i l i t y SO 6, 1 7 1 13 1 1, 7 0 2 46 8 86 3 2, 6 5 3 35 3 2 - SC H M D T 74 0 1 0 0 Po s t M e r g e r L o s s - R e a c q u i r e d D e b t SN P - - - - - - - - SC H M D T 91 0 2 4 0 19 0 L E G A L R E S E R V E SO - - - - - - - - SC H M D T 91 0 5 3 0 In j u r i e s a n d D a m a g e s R e s e r v e SO 3, 7 8 7 80 1, 0 4 4 28 7 53 0 1, 6 2 8 21 6 1 - SC H M D T 91 0 5 6 0 28 3 S M U D R E V E N U E I M P U T A T I O N - U T R E G L I A B OT H E R - - - - - - - - SC H M D T 91 0 9 0 5 PM I U n d e r g r o u n d M i n e C o s t D e p l e t i o n SE - - - - - - - - SC H M D T 91 0 9 2 5 CA R e f u n d OT H E R - - - - - - - - SC H M D T 92 0 1 1 0 PM I W Y E x t r a c t i o n T a x SE - - - - - - - - SC H M D T T o t a l 1, 1 1 2 , 3 7 7 20 , 2 8 4 28 2 , 3 0 8 73 , 1 8 2 14 7 , 7 1 1 47 5 , 6 9 0 60 , 4 3 3 28 1 45 , 6 8 5 Gr a n d T o t a l 2, 2 7 6 , 4 9 6 47 , 1 4 7 59 8 , 2 9 3 17 3 , 9 1 7 31 2 , 7 7 7 96 2 , 4 6 1 12 4 , 7 6 6 56 1 49 , 7 6 9 B7. D.I.T. EXPENSE AND I.T.C. ADJUSTMENT Pa g e 1 o f 8 De f e r r e d I n c o m e T a x E x p e n s e Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 41 0 1 0 0 0 10 0 1 0 5 19 0 F A S 1 0 9 D E F T A X L I A B W A - N U T I L WA - - - - - - - - 41 0 1 0 0 0 10 5 1 0 1 Ca p i t a l i z e d L a b o r C o s t f o r P o w e r t a x I n p u SO - - - - - - - - 41 0 1 0 0 0 10 5 1 2 1 28 2 P M I B o o k D e p r e c i a t i o n SE - - - - - - - - 41 0 1 0 0 0 10 5 1 2 2 Re p a i r D e d u c t i o n SG 38 , 2 7 0 55 1 10 , 0 7 3 2, 9 3 6 5, 8 1 2 16 , 6 2 2 2, 2 6 2 14 - 41 0 1 0 0 0 10 5 1 2 5 Ta x D e p r e c i a t i o n TA X D E P R 16 8 , 2 7 1 3, 2 9 8 44 , 3 0 8 10 , 7 7 3 23 , 1 2 4 75 , 5 6 2 9, 4 9 3 40 - 41 0 1 0 0 0 10 5 1 2 6 28 2 D I T P M I D e p r e c i a t i o n - T a x SE 1, 1 6 6 16 28 9 87 19 4 50 3 76 0 - 41 0 1 0 0 0 10 5 1 3 7 Ca p i t a l i z e d D e p r e c i a t i o n SO 1, 6 4 3 35 45 3 12 5 23 0 70 6 94 0 - 41 0 1 0 0 0 10 5 1 4 1 AF U D C D e b t SN P 8, 8 9 9 16 9 2, 3 6 6 65 1 1, 2 5 0 3, 9 4 9 50 9 2 2 41 0 1 0 0 0 10 5 1 4 1 1 AF U D C E q u i t y SN P 17 , 7 3 7 33 8 4, 7 1 6 1, 2 9 8 2, 4 9 0 7, 8 7 1 1, 0 1 5 5 4 41 0 1 0 0 0 10 5 1 4 3 28 2 B a s i s I n t a n g i b l e D i f f e r e n c e SO 65 1 18 5 9 28 4 0 - 41 0 1 0 0 0 10 5 1 4 7 Se c 1 0 3 1 L i k e K i n d E x c h a n g e SO - - - - - - - - 41 0 1 0 0 0 10 5 1 4 8 Mi n e S a f e t y S e c . 1 7 9 E E l e c t i o n - P P W SE - - - - - - - - 41 0 1 0 0 0 10 5 1 4 9 Mi n e S a f e t y S e c . 1 7 9 E E l e c t i o n - P M I SE - - - - - - - - 41 0 1 0 0 0 10 5 1 5 2 Ga i n / ( L o s s ) o n P r o p . D i s p o s i t i o n GP S 4, 0 5 7 86 1, 1 1 9 30 8 56 8 1, 7 4 4 23 2 1 - 41 0 1 0 0 0 10 5 1 5 3 Co n t r a c t L i a b i l i t y B a s i s A d j u s t m e n t - C h e SG (4 7 ) (1 ) (1 2 ) (4 ) (7 ) (2 0 ) (3 ) (0 ) - 41 0 1 0 0 0 10 5 1 6 5 Co a l M i n e D e v e l o p m e n t SE - - - - - - - - 41 0 1 0 0 0 10 5 1 7 0 Co a l M i n e E x t e n s i o n SE - - - - - - - - 41 0 1 0 0 0 10 5 1 7 1 PM I C o a l M i n e E x t e n s i o n C o s t s SE 11 0 3 1 2 5 1 0 - 41 0 1 0 0 0 10 5 1 7 5 Co s t o f R e m o v a l GP S 17 , 1 3 0 36 4 4, 7 2 4 1, 2 9 9 2, 3 9 6 7, 3 6 4 97 9 4 - 41 0 1 0 0 0 10 5 2 2 0 3 Ch o l l a S H L N O P A ( L e a s e A m o r t i z a t i o n ) SG 93 1 24 7 14 40 5 0 - 41 0 1 0 0 0 10 5 4 7 0 28 2 B oo k G a i n / L o s s o n L a n d S a l e s GP S 1, 0 2 9 22 28 4 78 14 4 44 2 59 0 - 41 0 1 0 0 0 11 0 2 0 0 IGC T a x P e r c e n t a g e D e p l e t i o n D e d u c t SE - - - - - - - - 41 0 1 0 0 0 11 0 2 0 5 SR C T a x P e r c e n t a g e D e p l e t i o n D e d u c t SE 8 0 2 1 1 3 0 0 - 41 0 1 0 0 0 11 0 2 0 5 1 Ta x P e r c e n t a g e D e p l e t i o n - D e d u c t i o n ( B l SE - - - - - - - - 41 0 1 0 0 0 12 0 1 0 5 Wi l l o w W i n d A c c o u n t R e c e i v a b l e WA - - - - - - - - 41 0 1 0 0 0 20 5 0 2 5 PM I - F u e l C o s t A d j u s t m e n t SE (5 4 ) (1 ) (1 3 ) (4 ) (9 ) (2 3 ) (4 ) (0 ) - 41 0 1 0 0 0 20 5 2 0 0 M& S I N V E N T O R Y W R I T E - O F F SN P D (2 1 3 ) (7 ) (5 7 ) (1 4 ) (2 2 ) (1 0 2 ) (1 1 ) - - 41 0 1 0 0 0 20 5 2 0 5 In v e n t o r y R e s e r v e - P M I SE (1 8 9 ) (3 ) (4 7 ) (1 4 ) (3 2 ) (8 2 ) (1 2 ) (0 ) - 41 0 1 0 0 0 20 5 4 1 1 19 0 P M I S e c 2 6 3 A SE 18 2 2 45 14 30 78 12 0 - 41 0 1 0 0 0 21 0 1 0 0 28 3 O R P U C P r e p a i d T a x e s OR (1 3 ) - (1 3 ) - - - - - - 41 0 1 0 0 0 21 0 1 2 0 28 3 U T P U C P r e p a i d T a x e s UT (9 ) - - - - (9 ) - - - 41 0 1 0 0 0 21 0 1 3 0 28 3 I D P U C P r e p a i d T a x e s ID U 10 - - - - - 10 - - 41 0 1 0 0 0 21 0 1 4 0 28 3 W Y P S C P r e p a i d T a x e s WY P - - - - - - - - 41 0 1 0 0 0 21 0 1 7 0 Pr e p a i d - F S A O & M - W e s t SG - - - - - - - - 41 0 1 0 0 0 21 0 1 7 5 Pr e p a i d - F S A O & M - E a s t SG 62 1 16 5 9 27 4 0 - 41 0 1 0 0 0 21 0 1 8 0 28 3 P r e p a i d M e m b e r s h i p F e e s - E E I W S C C SO 31 1 9 2 4 13 2 0 - 41 0 1 0 0 0 21 0 1 8 5 Pr e p a i d A i r c r a f t M a i n t e n a n c e C o s t s SG 80 1 21 6 12 35 5 0 - 41 0 1 0 0 0 21 0 1 9 0 Pr e p a i d W a t e r R i g h t s SG (4 0 ) (1 ) (1 0 ) (3 ) (6 ) (1 7 ) (2 ) (0 ) - 41 0 1 0 0 0 21 0 1 9 5 Pr e p a i d S u r e t y B o n d C o s t s SO - - - - - - - - 41 0 1 0 0 0 28 7 3 9 6 Re g u l a t o r y L i a b i l i t i e s - I n t e r i m P r o v i s i OT H E R - - - - - - - - 41 0 1 0 0 0 28 7 6 1 6 Re g u l a t o r y A s s e t s - I n t e r i m P r o v i s i o n s OT H E R - - - - - - - - 41 0 1 0 0 0 32 0 2 1 0 19 0 R & E E x p e n s e S e c 1 7 4 D e d u c t i o n SO - - - - - - - - 41 0 1 0 0 0 32 0 2 7 1 Co n t r a R e g A s s e t - P e n s i o n P l a n C T G SO 40 3 9 11 1 31 56 17 3 23 0 - 41 0 1 0 0 0 32 0 2 7 9 Reg L i a b i l i t y - F A S 1 5 8 P o s t R e t i r e m e n t SO (4 , 5 1 3 ) (9 6 ) (1 , 2 4 4 ) (3 4 2 ) (6 3 1 ) (1 , 9 4 0 ) (2 5 8 ) (1 ) - 41 0 1 0 0 0 32 0 2 9 0 LT P r e p a i d I B E W 5 7 P e n s i o n C o n t r i b u t i o n OT H E R - - - - - - - - 41 0 1 0 0 0 32 0 2 9 1 Pr e p a i d I B E w 5 7 P e n s i o n C o n t r i b u t i o n - C OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 1 1 0 19 0 D E F R E G A S S E T - T R A N S M S V C D E P O S I T SG 47 1 12 4 7 20 3 0 - 41 0 1 0 0 0 41 5 1 2 0 19 0 D E F R E G A S S E T - F O O T E C R E E K C O N T R A C T SG - - - - - - - - Pa g e 2 o f 8 De f e r r e d I n c o m e T a x E x p e n s e Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 41 0 1 0 0 0 41 5 2 0 0 RE G A S S E T - O R T R A N S P O R T A T I O N E L E C T R I F I C OT H E R 41 0 1 0 0 0 41 5 2 6 0 Re g A s s e t - F i r e R i s k M i t i g a t i o n - C A OT H E R 78 0 - - - - - - - 78 0 41 0 1 0 0 0 41 5 3 0 0 28 3 H a z a r d o u s W a s t e / E n v i r o n m e n t a l C l e a n u p SO 72 1 15 19 9 55 10 1 31 0 41 0 - 41 0 1 0 0 0 41 5 4 0 6 Re g A s s e t U t a h E C A M OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 4 1 0 Re g A s s e t - E n e r g y W e s t M i n i n g SE (2 9 2 ) (4 ) (7 2 ) (2 2 ) (4 9 ) (1 2 6 ) (1 9 ) (0 ) - 41 0 1 0 0 0 41 5 4 1 1 Co n t r a R A D e e r C r e e k A b a n d C A CA 5 5 - - - - - - - 41 0 1 0 0 0 41 5 4 1 2 Co n t r a R A D e e r C r e e k A b a n d I D ID U (1 0 0 ) - - - - - (1 0 0 ) - - 41 0 1 0 0 0 41 5 4 1 3 Co n t r a R A D e e r C r e e k A b a n d O R OR (4 1 7 ) - (4 1 7 ) - - - - - - 41 0 1 0 0 0 41 5 4 1 4 Co n t r a R A D e e r C r e e k A b a n d U T UT (4) - - - - (4 ) - - - 41 0 1 0 0 0 41 5 4 1 5 Co n t r a R A D e e r C r e e k A b a n d W A WA 21 - - 21 - - - - - 41 0 1 0 0 0 41 5 4 1 6 Co n t r a R A D e e r C r e e k A b a n d W Y WY U (5 1 7 ) - - - (5 1 7 ) - - - - 41 0 1 0 0 0 41 5 4 1 7 Co n t r a R A U M W A P e n s i o n C A OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 4 1 8 Co n t r a R A U M W A P e n s i o n I D OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 4 1 9 Co n t r a R A U M W A P e n s i o n O R OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 4 2 0 Co n t r a R A U M W A P e n s i o n U T OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 4 2 1 Co n t r a R A U M W A P e n s i o n W A OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 4 2 2 Co n t r a R A U M W A P e n s i o n W Y OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 4 3 1 Re g A s s e t - W A T r a n s p o r t a t i o n E l e c t r i f i c OT H E R 34 - - - - - - - 34 41 0 1 0 0 0 41 5 5 0 1 Ch o l l a P l t T r a n s a c t C o s t s - A P S A m o r t - I ID U - - - - - - - - 41 0 1 0 0 0 41 5 5 0 2 Ch o l l a P l t T r a n s a c t C o s t s - A P S A m o r t - O OR - - - - - - - - 41 0 1 0 0 0 41 5 5 3 0 Re g A s s e t - I D 2 0 1 7 P r o t o c o l - M S P D e f e r ID U 37 - - - - - 37 - - 41 0 1 0 0 0 41 5 5 3 1 Re g A s s e t - U T 2 0 1 7 P r o t o c o l - M S P D e f e r UT 1, 0 8 2 - - - - 1, 0 8 2 - - - 41 0 1 0 0 0 41 5 5 3 2 Re g A s s e t - W Y 2 0 1 7 P r o t o c o l - M S P D e f e r WY P 39 3 - - - 39 3 - - - - 41 0 1 0 0 0 41 5 5 4 5 Re g A s s e t - W A M e r w i n P r o j e c t OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 5 8 5 Re g A s s e t - O R S c h 2 0 3 - B l a c k C a p OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 6 5 5 CA G H G A l l o w a n c e OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 6 7 5 Re g A s s e t - U T - D e f e r r e d S t o c k R e d e m p t i OT H E R (2 0 ) - - - - - - - (2 0 ) 41 0 1 0 0 0 41 5 6 7 6 Re g A s s e t - W Y - D e f e r r e d S t o c k R e d e m p t i OT H E R (7 ) - - - - - - - (7 ) 41 0 1 0 0 0 41 5 6 7 7 Re g A s s e t - P r e f S t o c k R e d e m p L o s s W A OT H E R (3 ) - - - - - - - (3 ) 41 0 1 0 0 0 41 5 6 8 0 19 0 D e f I n t e r v e n o r F u n d i n g G r a n t s - O R OT H E R 14 0 - - - - - - - 14 0 41 0 1 0 0 0 41 5 7 0 0 19 0 R e g L i a b s B P A b a l a n c i n g a c c o u n t s - O R OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 7 0 1 CA D e f e r r e d I n t e r v e n o r F u n d i n g OT H E R 0 - - - - - - - 0 41 0 1 0 0 0 41 5 7 2 0 Re g A s s e t - C o m m u n i t y S o l a r - O R OT H E R 12 2 - - - - - - - 12 2 41 0 1 0 0 0 41 5 8 1 5 In s u r a n c e R e s e r v e SO - - - - - - - - 41 0 1 0 0 0 41 5 8 2 0 Co n t r a P e n s i o n R e g A s s e t M M T & C T G O R OR - - - - - - - - 41 0 1 0 0 0 41 5 8 2 1 Co n t r a P e n s i o n R e g A s s e t M M T & C T G W Y WY P - - - - - - - - 41 0 1 0 0 0 41 5 8 2 3 Co n t r a P e n s i o n R e g A s s e t C T G - U T UT - - - - - - - - 41 0 1 0 0 0 41 5 8 2 4 Co n t r a P e n s i o n R e g A s s e t M M T & C T G C A CA - - - - - - - - 41 0 1 0 0 0 41 5 8 2 5 Co n t r a P e n s i o n R e g A s s e t C T G - W A WA - - - - - - - - 41 0 1 0 0 0 41 5 8 4 5 Re g A s s e t - O R S c h 9 4 D i s t r i b u t i o n S a f e t OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 8 5 0 Un r e c o v e r e d P l a n t P o w e r d a l e SG - - - - - - - - 41 0 1 0 0 0 41 5 8 5 1 Po w e r d a l e H y d r o D e c o m R e g A s s e t - C A CA - - - - - - - - 41 0 1 0 0 0 41 5 8 6 2 Re g A s s e t - C A M o b i l e H o m e P a r k C o n v e r s i OT H E R 1 - - - - - - - 1 41 0 1 0 0 0 41 5 8 6 3 Re g A s s e t - U T S u b s c r i b e r S o l a r P r o g r a m UT 15 - - - - 15 - - - 41 0 1 0 0 0 41 5 8 6 6 Re g A s s e t - O R S o l a r F e e d - i n T a r i f f OT H E R 12 5 - - - - - - - 12 5 41 0 1 0 0 0 41 5 8 6 9 Re g A s s e t - C A D e f e r r e d N e t P o w e r C o s t s OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 8 7 0 De f e r r e d E x c e s s N e t P o w e r C o s t s C A CA (7 ) (7 ) - - - - - - - 41 0 1 0 0 0 41 5 8 7 4 De f e r r e d E x c e s s N e t P o w e r C o s t s - W Y 0 9 OT H E R 3, 2 6 1 - - - - - - - 3, 2 6 1 Pa g e 3 o f 8 De f e r r e d I n c o m e T a x E x p e n s e Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 41 0 1 0 0 0 41 5 8 7 5 De f e r r e d E x c e s s N e t P o w e r C o s t s - U T OT H E R 41 0 1 0 0 0 41 5 8 7 8 RE G A S S E T - U T L I Q U I D A T E D D A M A G E S N A U G H T UT (9 ) - - - - (9 ) - - - 41 0 1 0 0 0 41 5 8 7 9 Re g A s s e t - W Y L i q u i d a t i o n D a m a g e s N 2 WY P (1 ) - - - (1 ) - - - - 41 0 1 0 0 0 41 5 8 8 2 De f e r r a l o f R e n e w a b l e E n e r g y C r e d i t - W A OT H E R 0 - - - - - - - 0 41 0 1 0 0 0 41 5 8 8 4 Re g A s s e t - C u r r e n t R e c l a s s - O t h e r OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 8 8 5 Re g A s s e t - N o n c u r r e n t R e c l a s s - O t h e r OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 8 8 6 Re g A s s e t - I D D e f e r r e d E x c e s s N e t P o w e r OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 8 8 8 Re g A s s e t - U T D e f e r r e d E x c e s s N e t P o w e r OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 8 9 2 De f e r r e d E x c e s s N e t P o w e r C o s t s - I D 0 9 OT H E R 1, 6 8 8 - - - - - - - 1, 6 8 8 41 0 1 0 0 0 41 5 8 9 4 Re g A s s e t - R E C S a l e s D e f e r r a l - C A - N o OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 0 0 OR S B 4 0 8 R e c o v e r y OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 0 1 Re g A s s e t - W Y D e f e r r e d E x c e s s N e t P o w e r OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 0 3 Re g A s s e t _ R E C S a l e s D e f e r r a l - W A OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 0 4 Re g A s s e t - W Y R E C ' s i n R a t e s - C u r r e n t OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 0 5 Re g A s s e t - O R R E C ' s i n R a t e s - C u r r e n t OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 0 6 Re g A s s e t - R E C S a l e s D e f e r r a l - O R - N o OT H E R (2 8 ) - - - - - - - (2 8 ) 41 0 1 0 0 0 41 5 9 0 7 Reg A s s e t - C A S o l a r F e e d - i n T a r i f f - C u OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 0 8 Re g A s s e t - O R S o l a r F e e d - I n T a r i f f - C u OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 1 0 Re g A s s e t - N a u g h t o n U n i t # 3 C o s t s OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 1 7 Re g A s s e t - N a u g h t o n U n i t # 3 C o s t s - C A OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 1 8 Re g A s s e t - R P S C o m p l i a n c e P u r c h a s e s OT H E R - - - - - - - - 41 0 1 0 0 0 41 5 9 2 0 Re g A s s e t - D e p r e c i a t i o n I n c r e a s e - I D ID U 2 - - - - - 2 - - 41 0 1 0 0 0 41 5 9 2 1 Re g A s s e t - D e p r e c i a t i o n I n c r e a s e - U T UT (3 1 ) - - - - (3 1 ) - - - 41 0 1 0 0 0 41 5 9 2 2 Re g A s s e t - D e p r e c i a t i o n I n c r e a s e - W Y WY P (1 0 9 ) - - - (1 0 9 ) - - - - 41 0 1 0 0 0 41 5 9 2 3 Re g A s s e t - C a r b o n U n r e c o v e r e d P l a n t - I ID U (1 1 8 ) - - - - - (1 1 8 ) - - 41 0 1 0 0 0 41 5 9 2 4 Re g A s s e t - C a r b o n U n r e c o v e r e d P l a n t - U UT (8 4 7 ) - - - - (8 4 7 ) - - - 41 0 1 0 0 0 41 5 9 2 5 Re g A s s e t - C a r b o n U n r e c o v e r e d P l a n t - W WY P (2 8 5 ) - - - (2 8 5 ) - - - - 41 0 1 0 0 0 41 5 9 3 0 Re g A s s e t - C a r b o n D e c o m m i s s i o n i n g - I D ID U - - - - - - - - 41 0 1 0 0 0 41 5 9 3 1 Re g A s s e t - C a r b o n D e c o m m i s s i o n i n g - U T UT - - - - - - - - 41 0 1 0 0 0 41 5 9 3 2 Re g A s s e t - C a r b o n D e c o m m i s s i o n i n g - W Y WY P - - - - - - - - 41 0 1 0 0 0 41 5 9 3 3 Re g L i a b i l i t y - C o n t r a - C a r b o n D e c o m m i s ID U (9 ) - - - - - (9 ) - - 41 0 1 0 0 0 41 5 9 3 4 Re g L i a b i l i t y - C o n t r a - C a r b o n D e c o m m i s UT (6 2 ) - - - - (6 2 ) - - - 41 0 1 0 0 0 41 5 9 3 5 Re g L i a b i l i t y - C o n t r a - C a r b o n D e c o m m i s WY P (1 5 3 ) - - - (1 5 3 ) - - - - 41 0 1 0 0 0 41 5 9 3 6 RE G A S S E T - C A R B O N P L A N T D E C O M M I S S I O N I N G SG - - - - - - - - 41 0 1 0 0 0 42 5 1 0 0 19 0 D e f e r r e d R e g u l a t o r y E x p e n s e - I D U ID U - - - - - - - - 41 0 1 0 0 0 42 5 1 0 2 Re g A s s e t - C A G r e e n H o u s e G a s A l l o w a n c e OT H E R - - - - - - - - 41 0 1 0 0 0 42 5 1 0 3 Re g A s s e t - O t h e r R e g u l a t o r y A s s e t s - C u OT H E R - - - - - - - - 41 0 1 0 0 0 42 5 1 0 4 Re g A s s e t - O R A s s e t S a l e G a i n G i v e b a c k OT H E R - - - - - - - - 41 0 1 0 0 0 42 5 2 1 5 28 3 U n e a r n e d J o i n t U s e P o l e C o n t a c t R e v n u SN P D (3 8 ) (1 ) (1 0 ) (2 ) (4 ) (1 8 ) (2 ) - - 41 0 1 0 0 0 42 5 2 2 5 Du k e / H e r m i s t o n C o n t r a c t R e n e g o t i a t i o n SG - - - - - - - - 41 0 1 0 0 0 42 5 2 9 5 BP A C o n s e r v a t i o n R a t e C r e d i t SG - - - - - - - - 41 0 1 0 0 0 42 5 4 0 0 UT K a l a m a t h R e l i c e n s i n g C o s t s OT H E R (9 0 2 ) - - - - - - - (9 0 2 ) 41 0 1 0 0 0 43 0 1 1 0 Re g A s s e t B a l a n c e R e c l a s s OT H E R (7 8 ) - - - - - - - (7 8 ) 41 0 1 0 0 0 43 0 1 1 1 Re g A s s e t s - S B 1 1 4 9 B a l a n c e R e c l a s s OT H E R - - - - - - - - 41 0 1 0 0 0 43 0 1 1 2 Re g A s s e t - O t h e r - B a l a n c e R e c l a s s OTH E R 22 7 - - - - - - - 22 7 41 0 1 0 0 0 43 0 1 1 3 Re g A s s e t - D e f N P C B a l a n c e R e c l a s s OT H E R - - - - - - - - 41 0 1 0 0 0 50 5 5 1 0 19 0 P M I V a c a t i o n / B o n u s SE 23 0 6 2 4 10 1 0 - 41 0 1 0 0 0 50 5 6 0 0 19 0 V a c a t i o n S i c k l e a v e & P T A c c r u a l SO - - - - - - - - Pa g e 4 o f 8 De f e r r e d I n c o m e T a x E x p e n s e Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 41 0 1 0 0 0 60 5 1 0 1 Tr o j a n D e c o m m i s s i o n i n g C o s t s - W A WA 41 0 1 0 0 0 60 5 1 0 2 Tr o j a n D e c o m m i s s i o n i n g C o s t s - O R OR - - - - - - - - 41 0 1 0 0 0 60 5 1 0 3 AR O / R e g D i f f - T r o j a n - W A WA (1 ) - - (1 ) - - - - - 41 0 1 0 0 0 61 0 1 0 0 28 3 P M I A M O R T D E V E L O P M E N T SE (1 3 8 ) (2 ) (3 4 ) (1 0 ) (2 3 ) (6 0 ) (9 ) (0 ) - 41 0 1 0 0 0 61 0 1 0 0 1 19 0 N O P A 1 0 3 - 9 9 - 0 0 R A R SO 16 0 4 1 2 7 1 0 - 41 0 1 0 0 0 61 0 1 1 1 28 3 P M I S A L E O F A S S E T S SE (2 8 ) (0 ) (7 ) (2 ) (5 ) (1 2 ) (2 ) (0 ) - 41 0 1 0 0 0 61 0 1 1 4 PM I E I T F P r e s t r i p p i n g C o s t SE 65 1 9 16 1 49 10 9 28 1 42 0 - 41 0 1 0 0 0 61 0 1 4 2 28 3 R e g L i a b i l i t y - U T H o m e E n e r g y L i f e l i n e UT (1 1 ) - - - - (1 1 ) - - - 41 0 1 0 0 0 61 0 1 4 3 28 3 R e g L i a b i l i t y - W A L o w E n e r g y P r o g r a m WA - - - - - - - - 41 0 1 0 0 0 61 0 1 4 6 19 0 O R R e g A s s e t / L i a b i l i t y C o n s o l OR 6 - 6 - - - - - - 41 0 1 0 0 0 70 5 2 0 0 19 0 O R G a i n o n S a l e o f H a l s e y - O R OT H E R - - - - - - - - 41 0 1 0 0 0 70 5 2 1 0 19 0 P r o p e r t y I n s u r a n c e SO - - - - - - - - 41 0 1 0 0 0 70 5 2 6 1 Re g L i a b i l i t y - S a l e o f R e n e w a b l e E n e r g y OT H E R (6 ) - - - - - - - (6 ) 41 0 1 0 0 0 70 5 2 6 5 Re g L i a b - O R E n e r g y C o n s e r v a t i o n C h a r g e OT H E R 14 8 - - - - - - - 14 8 41 0 1 0 0 0 70 5 3 0 0 Re g . L i a b i l i t y - D e f e r r e d B e n e f i t _ A r c h S SE - - - - - - - - 41 0 1 0 0 0 70 5 3 0 5 Re g L i a b i l i t y - C A G a i n o n S a l e o f A s s e t CA - - - - - - - - 41 0 1 0 0 0 70 5 3 3 7 Re g L i a b i l i t y - S a l e o f R e n e w a b l e E n e r g y OT H E R (1 5 ) - - - - - - - (1 5 ) 41 0 1 0 0 0 70 5 4 5 4 Re g L i a b i l i t y - U T P r o p e r t y I n s u r a n c e R e UT (2 7 2 ) - - - - (2 7 2 ) - - - 41 0 1 0 0 0 70 5 5 3 4 Re g u l a t o r y L i a b i l i t y - O R A s s e t S a l e G a i OT H E R - - - - - - - - 41 0 1 0 0 0 70 5 5 3 7 Re g u l a t o r y L i a b i l i t y - O t h e r R e g L i a b i l i OT H E R - - - - - - - - 41 0 1 0 0 0 70 5 7 0 0 Re g L i a b i l i t y - C u r r e n t R e c l a s s - O t h e r OT H E R - - - - - - - - 41 0 1 0 0 0 70 5 7 5 5 Re g L i a b i l i t y - N o n c u r r e n t R e c l a s s - O t OT H E R - - - - - - - - 41 0 1 0 0 0 71 5 8 0 0 19 0 R e d d i n g C o n t r a c t SG - - - - - - - - 41 0 1 0 0 0 72 0 2 0 0 19 0 D ef e r r e d C o m p e n s a t i o n P a y o u t SO (3 5 6 ) (8 ) (9 8 ) (2 7 ) (5 0 ) (1 5 3 ) (2 0 ) (0 ) - 41 0 1 0 0 0 72 0 3 0 0 19 0 P e n s i o n / R e t i r e m e n t ( A c c r u e d / P r e p a i d ) SO - - - - - - - - 41 0 1 0 0 0 72 0 5 0 0 19 0 S e v e r a n c e SO 16 9 4 47 13 24 73 10 0 - 41 0 1 0 0 0 72 0 8 0 0 19 0 F A S 1 5 8 P e n s i o n L i a b i l i t y SO 6, 0 5 5 12 9 1, 6 7 0 45 9 84 7 2, 6 0 3 34 6 2 - 41 0 1 0 0 0 72 0 8 0 5 FA S 1 5 8 - F u n d e d P e n s i o n A s s e t SO - - - - - - - - 41 0 1 0 0 0 72 0 8 1 0 19 0 F A S 1 5 8 P o s t R e t i r e m e n t L i a b i l i t y SO 31 2 7 86 24 44 13 4 18 0 - 41 0 1 0 0 0 72 0 8 1 5 FA S 1 5 8 P o s t R e t i r e m e n t L i a b i l i t y SO 1, 5 1 7 32 41 8 11 5 21 2 65 2 87 0 - 41 0 1 0 0 0 91 0 5 3 0 19 0 I n j u r i e s & D a m a g e s SO 93 1 20 25 7 71 13 0 40 0 53 0 - 41 0 1 0 0 0 91 0 5 6 0 28 3 S M U D R e v e n u e I m p u t a t i o n - U T R e g L i a b OT H E R - - - - - - - - 41 0 1 0 0 0 T o t a l 27 3 , 4 9 6 4, 9 8 7 69 , 4 1 0 17 , 9 9 3 36 , 3 1 7 11 6 , 9 5 6 14 , 8 5 8 69 11 , 2 3 2 41 1 1 0 0 0 10 0 1 0 5 28 3 F A S 1 0 9 D e f T a x L i a b W A - N U T I L OTH E R 32 6 - - - - - - - 32 6 41 1 1 0 0 0 10 5 1 0 0 19 0 C A P I T A L I Z E D L A B O R C O S T S SO (1 , 8 8 3 ) (4 0 ) (5 1 9 ) (1 4 3 ) (2 6 3 ) (8 0 9 ) (1 0 8 ) (0 ) - 41 1 1 0 0 0 10 5 1 0 7 No n - P r o t e c t e d P P & E E D I T - I D ID U (3 5 7 ) - - - - - (3 5 7 ) - - 41 1 1 0 0 0 10 5 1 1 2 No n - P r o t e c t e d P P & E E D I T - U T UT - - - - - - - - 41 1 1 0 0 0 10 5 1 1 5 1 De p r e c i a t i o n F l o w - T h r o u g h - C A CA (8 0 8 ) (8 0 8 ) - - - - - - - 41 1 1 0 0 0 10 5 1 1 5 2 De p r e c i a t i o n F l o w - T h r o u g h - F E R C FE R C (3 4 3 ) - - - - - - (3 4 3 ) - 41 1 1 0 0 0 10 5 1 1 5 3 De p r e c i a t i o n F l o w - T h r o u g h - I D ID U (1 , 5 0 1 ) - - - - - (1 , 5 0 1 ) - - 41 1 1 0 0 0 10 5 1 1 5 4 De p r e c i a t i o n F l o w - T h r o u g h - O R OR (8 , 4 0 6 ) - (8 , 4 0 6 ) - - - - - - 41 1 1 0 0 0 10 5 1 1 5 5 De p r e c i a t i o n F l o w - T h r o u g h - O T H E R OT H E R (1 , 2 3 7 ) - - - - - - - (1 , 2 3 7 ) 41 1 1 0 0 0 10 5 1 1 5 6 De p r e c i a t i o n F l o w - T h r o u g h - U T UT (1 0 , 7 4 4 ) - - - - (1 0 , 7 4 4 ) - - - 41 1 1 0 0 0 10 5 1 1 5 7 De p r e c i a t i o n F l o w - T h r o u g h - W A WA (1 , 9 2 4 ) - - (1 , 9 2 4 ) - - - - - 41 1 1 0 0 0 10 5 1 1 5 8 De p r e c i a t i o n F l o w - T h r o u g h - W Y P WY P (3 , 2 2 8 ) - - - (3 , 2 2 8 ) - - - - 41 1 1 0 0 0 10 5 1 1 5 9 De p r e c i a t i o n F l o w - T h r o u g h - W Y U WY U (7 7 8 ) - - - (7 7 8 ) - - - - 41 1 1 0 0 0 10 5 1 1 7 1 Pr o t e c t e d P P & E E D I T - P M I - C A - F e d O n l CA (1 3 ) (1 3 ) - - - - - - - 41 1 1 0 0 0 10 5 1 1 7 2 Pr o t e c t e d P P & E E D I T - P M I - U F E R C - F e d FE R C (0 ) - - - - - - (0 ) - Pa g e 5 o f 8 De f e r r e d I n c o m e T a x E x p e n s e Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 41 1 1 0 0 0 10 5 1 1 7 3 Pr o t e c t e d P P & E E D I T - P M I - I D - F e d O n l ID U 41 1 1 0 0 0 10 5 1 1 7 4 Pr o t e c t e d P P & E E D I T - P M I - O R - F e d O n l OR (2 0 9 ) - (2 0 9 ) - - - - - - 41 1 1 0 0 0 10 5 1 1 7 5 Pr o t e c t e d P P & E E D I T - P M I - U T - F e d O n l UT (3 4 6 ) - - - - (3 4 6 ) - - - 41 1 1 0 0 0 10 5 1 1 7 6 Pr o t e c t e d P P & E E D I T - P M I - W A - F e d O n l WA (1 8 9 ) - - (1 8 9 ) - - - - - 41 1 1 0 0 0 10 5 1 1 7 7 Pr o t e c t e d P P & E E D I T - P M I - W Y P - F e d O n WY P (1 4 1 ) - - - (1 4 1 ) - - - - 41 1 1 0 0 0 10 5 1 2 0 Bo o k D e p r e c i a t i o n SC H M D E X P (2 3 1 , 9 7 5 ) (5 , 2 8 7 ) (6 5 , 3 5 9 ) (1 8 , 4 6 2 ) (3 3 , 9 9 3 ) (9 5 , 8 3 5 ) (1 2 , 9 7 8 ) (6 3 ) - 41 1 1 0 0 0 10 5 1 2 1 28 2 D I T P M I D e p r e c i a t i o n - B o o k SE (4 , 0 0 8 ) (5 5 ) (9 9 2 ) (3 0 0 ) (6 6 8 ) (1 , 7 3 0 ) (2 6 1 ) (1 ) - 41 1 1 0 0 0 10 5 1 2 3 Se c 4 8 1 a A d j - R e p a i r D e d u c t i o n SG 2, 7 4 7 40 72 3 21 1 41 7 1, 1 9 3 16 2 1 - 41 1 1 0 0 0 10 5 1 3 0 CIA C CI A C (2 8 , 2 6 0 ) (8 9 3 ) (7 , 6 2 6 ) (1 , 8 0 2 ) (2 , 9 6 2 ) (1 3 , 5 6 5 ) (1 , 4 1 2 ) - - 41 1 1 0 0 0 10 5 1 4 0 Hi g h w a y R e l o c a t i o n SN P D (5 8 3 ) (1 8 ) (1 5 7 ) (3 7 ) (6 1 ) (2 8 0 ) (2 9 ) - - 41 1 1 0 0 0 10 5 1 4 2 Av o i d e d C o s t s SN P (1 6 , 5 8 6 ) (3 1 6 ) (4 , 4 1 0 ) (1 , 2 1 3 ) (2 , 3 2 9 ) (7 , 3 6 1 ) (9 4 9 ) (4 ) (4 ) 41 1 1 0 0 0 10 5 1 4 6 Ca p i t a l i z a t i o n o f T e s t E n e r g y SG (1, 0 1 6 ) (1 5 ) (2 6 7 ) (7 8 ) (1 5 4 ) (4 4 1 ) (6 0 ) (0 ) - 41 1 1 0 0 0 10 5 2 2 0 28 2 C H O L L A T A X L E A S E SG (3 4 9 ) (5 ) (9 2 ) (2 7 ) (5 3 ) (1 5 1 ) (2 1 ) (0 ) - 41 1 1 0 0 0 10 5 4 7 1 UT K a l a m a t h R e l i c e n s i n g C o s t s OT H E R - - - - - - - - 41 1 1 0 0 0 11 0 1 0 0 28 3 B O O K C O S T D E P L E T I O N A D D B A C K SE - - - - - - - - 41 1 1 0 0 0 20 5 1 0 0 19 0 C O A L P I L E I N V E N T O R Y SE (2 7 ) (0 ) (7 ) (2 ) (5 ) (1 2 ) (2 ) (0 ) - 41 1 1 0 0 0 20 5 2 1 0 ER C ( E m i s s i o n R e d u c t i o n C r e d i t ) I m p a i r m e SE - - - - - - - - 41 1 1 0 0 0 21 0 2 0 0 28 3 P r e p a i d T a x e s - P r o p e r t y T a x e s GP S 42 7 9 11 8 32 60 18 4 24 0 - 41 1 1 0 0 0 22 0 1 0 0 19 0 B a d D e b t A l l o w a n c e BA D D E B T (1 3 ) (1 ) (5 ) (1 ) (1 ) (4 ) (1 ) - - 41 1 1 0 0 0 28 7 4 9 4 1 19 0 I d a h o I T C C r e d i t s SO - - - - - - - - 41 1 1 0 0 0 32 0 2 7 0 Re g A s s e t F A S 1 5 8 P e n s i o n L i a b SO (3 , 2 0 2 ) (6 8 ) (8 8 3 ) (2 4 3 ) (4 4 8 ) (1 , 3 7 6 ) (1 8 3 ) (1 ) - 41 1 1 0 0 0 32 0 2 8 0 Re g A s s e t F A S 1 5 8 P o s t R e t i r e L i a b SO 4, 5 1 3 96 1, 2 4 4 34 2 63 1 1, 9 4 0 25 8 1 - 41 1 1 0 0 0 32 0 2 8 1 Re g A s s e t - P o s t - R e t i r e m e n t S e t t l e m e n t L SO (8 7 ) (2 ) (2 4 ) (7 ) (1 2 ) (3 7 ) (5 ) (0 ) - 41 1 1 0 0 0 32 0 2 8 2 Re g A s s e t - P o s t - R e t i r e m e n t S e t t l e m e n t L UT 72 - - - - 72 - - - 41 1 1 0 0 0 32 0 2 8 3 Re g A s s e t - P o s t - R e t i r e m e n t S e t t l e m e n t L WY U (5 ) - - - (5 ) - - - - 41 1 1 0 0 0 41 5 1 1 5 Re g A s s e t - U T S T E P P i l o t P r o g r a m s B a l a n OT H E R (1 , 2 4 1 ) - - - - - - - (1 , 2 4 1 ) 41 1 1 0 0 0 41 5 3 0 1 19 0 H a z a r d o u s W a s t e / E n v i r o n m e n t a l - W A WA (3 5 ) - - (3 5 ) - - - - - 41 1 1 0 0 0 41 5 4 0 6 Re g A s s e t U t a h E C A M OT H E R - - - - - - - - 41 1 1 0 0 0 41 5 4 2 3 Co n t r a P P & E D e e r C r e e k SE - - - - - - - - 41 1 1 0 0 0 41 5 4 2 4 Co n t r a R e g A s s e t - D e e r C r e e k A b a n d o n m e n SE (1 , 8 8 3 ) (2 6 ) (4 6 6 ) (1 4 1 ) (3 1 4 ) (8 1 3 ) (1 2 3 ) (1 ) - 41 1 1 0 0 0 41 5 4 2 5 Co n t r a R e g A s s e t - U M W A P e n s i o n OT H E R - - - - - - - - 41 1 1 0 0 0 41 5 4 3 0 Re g A s s e t - C A - T r a n s p o r t a t i o n E l e c t r i OT H E R 15 - - - - - - - 15 41 1 1 0 0 0 41 5 5 0 0 28 3 C h o l l a P l t T r a n s - A P S A m o r t SG C T - - - - - - - - 41 1 1 0 0 0 41 5 5 1 0 28 3 W A D I S A L L O W E D C O L S T R I P # 3 W R I T E - O F F WA (1 3 ) - - (1 3 ) - - - - - 41 1 1 0 0 0 41 5 7 0 2 RE G A S S E T - L A K E S I D E L I Q - W Y WY P (7 ) - - - (7 ) - - - - 41 1 1 0 0 0 41 5 7 0 3 Go o d n o e H i l l s L i q u i d a t i o n D a m a g e s - W Y WY P (5 ) - - - (5 ) - - - - 41 1 1 0 0 0 41 5 7 0 4 Re g L i a b i l i t y - T a x R e v e n u e A d j u s t m e n t - UT - - - - - - - - 41 1 1 0 0 0 41 5 7 0 5 Re g L i a b i l i t y - T a x R e v e n u e A d j u s t m e n t - WYP - - - - - - - - 41 1 1 0 0 0 41 5 7 1 0 Re g L i a b i l i t y - W A - A c c e l e r a t e d D e p r e c i WA (3 , 1 0 1 ) - - (3 , 1 0 1 ) - - - - - 41 1 1 0 0 0 41 5 8 0 3 RT O G r i d W e s t N / R W r i t e o f f W A WA - - - - - - - - 41 1 1 0 0 0 41 5 8 0 4 RT O G r i d W e s t N o t e s R e c e i v a b l e - O R OR - - - - - - - - 41 1 1 0 0 0 41 5 8 0 6 RT O G r i d W e s t N / R W r i t e o f f I D ID U - - - - - - - - 41 1 1 0 0 0 41 5 8 2 2 Re g A s s e t _ P e n s i o n M M T - U T UT - - - - - - - - 41 1 1 0 0 0 41 5 8 2 7 Re g A s s e t P o s t R e t i r e m e n t M M T - O R OR - - - - - - - - 41 1 1 0 0 0 41 5 8 2 8 Re g A s s e t P o s t R e t i r e m e n t M M T - W Y WY P - - - - - - - - 41 1 1 0 0 0 41 5 8 2 9 Re g A s s e t - P o s t - R e t M M T - U T UT - - - - - - - - 41 1 1 0 0 0 41 5 8 3 1 Re g A s s e t P o s t R e t i r e m e n t M M T - C A CA - - - - - - - - 41 1 1 0 0 0 41 5 8 4 0 Re g A s s e t - D e f e r r e d O R I n d e p e n d e n t E v a l u a OT H E R - - - - - - - - Pa g e 6 o f 8 De f e r r e d I n c o m e T a x E x p e n s e Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 41 1 1 0 0 0 41 5 8 5 2 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - I D ID U 41 1 1 0 0 0 41 5 8 5 3 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - O R OR - - - - - - - - 41 1 1 0 0 0 41 5 8 5 4 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - W A WA - - - - - - - - 41 1 1 0 0 0 41 5 8 5 5 CA - J a n u a r y 2 0 1 0 S t o r m C o s t s OT H E R (2 7 7 ) - - - - - - - (2 7 7 ) 41 1 1 0 0 0 41 5 8 5 6 Po w e r d a l e D e c o m m i s s i o n i n g R e g A s s e t - W Y WY P - - - - - - - - 41 1 1 0 0 0 41 5 8 5 7 ID - D e f e r r e d O v e r b u r d e n C o s t s OT H E R (2 8 ) - - - - - - - (2 8 ) 41 1 1 0 0 0 41 5 8 5 8 WY - D e f e r r e d O v e r b u r d e n C o s t s WY P (8 0 ) - - - (8 0 ) - - - - 41 1 1 0 0 0 41 5 8 5 9 WY - D e f e r r e d A d v e r t i s i n g C o s t s WY P - - - - - - - - 41 1 1 0 0 0 41 5 8 6 5 Re g A s s e t - U T M P A OT H E R - - - - - - - - 41 1 1 0 0 0 41 5 8 6 7 Re g A s s e t - C A S o l a r F e e d - i n T a r i f f OT H E R - - - - - - - - 41 1 1 0 0 0 41 5 8 6 8 Re g A s s e t - U T - S o l a r I n c e n t i v e P r o g r a m OT H E R 1, 2 4 1 - - - - - - - 1, 2 4 1 41 1 1 0 0 0 41 5 8 7 6 De f e r r e d E x c e s s N e t P o w e r C o s t s - O R OT H E R 73 3 - - - - - - - 73 3 41 1 1 0 0 0 41 5 8 8 1 De f e r r a l o f R e n e w a b l e E n e r g y C r e d i t - U T OT H E R (2 5 5 ) - - - - - - - (2 5 5 ) 41 1 1 0 0 0 41 5 8 8 3 De f e r r a l o f R e n e w a b l e E n e r g y C r e d i t - W Y OT H E R (1 4 5 ) - - - - - - - (1 4 5 ) 41 1 1 0 0 0 41 5 8 9 0 ID M E H C 2 0 0 6 T r a n s i t i o n C o s t s ID U - - - - - - - - 41 1 1 0 0 0 41 5 8 9 1 WY - 2 0 0 6 T r a n s i t i o n S e v e r a n c e C o s t s WY P - - - - - - - - 41 1 1 0 0 0 41 5 8 9 3 OR - M E H C T r a n s i t i o n S e r v i c e C o s t s OT H E R - - - - - - - - 41 1 1 0 0 0 41 5 8 9 5 OR _ R C A C S E P - D E C 0 7 D E F E R R E D OR - - - - - - - - 41 1 1 0 0 0 41 5 8 9 6 WA - C h e h a l i s P l a n t R e v e n u e R e q u i r e m e n t WA - - - - - - - - 41 1 1 0 0 0 41 5 8 9 7 Re g A s s e t M E H C T r a n s i t i o n S e r v i c e C o s t s CA - - - - - - - - 41 1 1 0 0 0 41 5 8 9 8 De f e r r e d C o a l C o s t s - N a u g h t o n C o n t r a c t SE - - - - - - - - 41 1 1 0 0 0 41 5 9 0 2 Re g A s s e t - U T R E C ' s i n R a t e s - C u r r e n t OT H E R - - - - - - - - 41 1 1 0 0 0 41 5 9 1 1 Co n t r a R e g A s s e t - N a u g h t o n U n i t $ 3 - C A CA - - - - - - - - 41 1 1 0 0 0 41 5 9 1 2 Co n t r a R e g A s s e t - N a u g h t o n U n i t # 3 - O R OT H E R - - - - - - - - 41 1 1 0 0 0 41 5 9 1 3 Co n t r a R e g A s s e t - N a u g h t o n U n i t # 3 - W A OT H E R - - - - - - - - 41 1 1 0 0 0 41 5 9 1 4 Re g A s s e t - U T - N a u g h t o n U 3 C o s t s UT - - - - - - - - 41 1 1 0 0 0 41 5 9 1 5 Re g A s s e t - W Y - N a u g h t o n U 3 C o s t s WY P - - - - - - - - 41 1 1 0 0 0 41 5 9 2 6 Re g L i a b i l i t y - D e p r e c i a t i o n D e c r e a s e - OT H E R (3 2 1 ) - - - - - - - (3 2 1 ) 41 1 1 0 0 0 41 5 9 2 7 Re g L i a b i l i t y - D e p r e c i a t i o n D e c r e a s e D e WA - - - - - - - - 41 1 1 0 0 0 41 5 9 3 8 Re g A s s e t - C a r b o n P l a n t D e c o m m i s s i o n i n g CA - - - - - - - - 41 1 1 0 0 0 42 5 1 0 5 Re g A s s e t - O R A s s e t S a l e G a i n G i v e b a c k OT H E R (3 5 ) - - - - - - - (3 5 ) 41 1 1 0 0 0 42 5 1 2 5 Def e r r e d C o a l C o s t - A r c h SE - - - - - - - - 41 1 1 0 0 0 42 5 2 1 5 28 3 U n e a r n e d J o i n t U s e P o l e C o n t a c t R e v n u SN P D - - - - - - - - 41 1 1 0 0 0 42 5 2 5 0 28 3 T G S B U Y O U T - S G SG (4 ) (0 ) (1 ) (0 ) (1 ) (2) (0 ) (0 ) - 41 1 1 0 0 0 42 5 2 8 0 28 3 J O S E P H S E T T L E M E N T - S G SG - - - - - - - - 41 1 1 0 0 0 42 5 3 6 0 19 0 H e r m i s t o n S w a p SG (4 2 ) (1 ) (1 1 ) (3 ) (6 ) (1 8 ) (2 ) (0 ) - 41 1 1 0 0 0 42 5 3 8 0 19 0 I d a h o C u s t o m e r B a l A c c t OT H E R - - - - - - - - 41 1 1 0 0 0 43 0 1 0 0 28 3 W e a t h e r i z a t i o n OT H E R (4 6 ) - - - - - - - (4 6 ) 41 1 1 0 0 0 43 0 1 1 7 Re g A s s e t - C u r r e n t D S M OT H E R - - - - - - - - 41 1 1 0 0 0 50 5 1 1 5 28 3 S a l e s & U s e T a x A u d i t SO 62 1 17 5 9 27 4 0 - 41 1 1 0 0 0 50 5 1 2 5 19 0 A c c r u e d R o y a l t i e s SE (1 1 0 ) (2 ) (2 7 ) (8 ) (1 8 ) (4 8 ) (7 ) (0 ) - 41 1 1 0 0 0 50 5 4 0 0 19 0 B o n u s L i a b i l i t y SO 30 1 8 2 4 13 2 0 - 41 1 1 0 0 0 50 5 6 0 0 19 0 V a c a t i o n S i c k l e a v e & P T A c c r u a l SO (3 4 ) (1 ) (9 ) (3 ) (5 ) (1 5 ) (2 ) (0 ) - 41 1 1 0 0 0 50 5 6 0 1 Si c k L e a v e A c c r u a l - P M I SE 2 0 1 0 0 1 0 0 - 41 1 1 0 0 0 50 5 7 0 0 19 0 A c c r u e d R e t e n t i o n B o n u s SO 45 0 10 12 4 34 63 19 3 26 0 - 41 1 1 0 0 0 60 5 1 0 0 28 3 T R O J A N D E C O M M I S S I O N I N G A M O R T TR O J D 15 0 4 1 2 6 1 0 - 41 1 1 0 0 0 60 5 3 0 1 En v i r o n m e n t a l L i a b i l i t y - R e g u l a t e d SO (2 0 6 ) (4 ) (5 7 ) (1 6 ) (2 9 ) (8 8 ) (1 2 ) (0 ) - 41 1 1 0 0 0 60 5 7 1 0 RE V E R S E A C C R U E D F I N A L R E C L A M A T I O N OT H E R 1, 3 7 6 - - - - - - - 1, 3 7 6 Pa g e 7 o f 8 De f e r r e d I n c o m e T a x E x p e n s e Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 41 1 1 0 0 0 60 5 7 1 5 Tr a p p e r M i n e C o n t r a c t O b l i g a t i o n SE 41 1 1 0 0 0 61 0 0 0 0 28 3 P M I D e v e l o p m e n t C o s t s SE 78 1 19 6 13 34 5 0 - 41 1 1 0 0 0 61 0 1 4 3 28 3 R e g L i a b i l i t y - W A L o w E n e r g y P r o g r a m WA 36 4 - - 36 4 - - - - - 41 1 1 0 0 0 61 0 1 4 4 Re g L i a b i l i t y - C A C a l i f o r n i a A l t e r n a t i v OT H E R - - - - - - - - 41 1 1 0 0 0 61 0 1 4 5 19 0 R E G L I A B _ D S M OT H E R 78 - - - - - - - 78 41 1 1 0 0 0 61 0 1 4 8 Re g L i a b i l i t y - D e f N P C B a l a n c e R e c l a s s OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 2 4 0 28 3 C A A l t e r n a t i v e R a t e f o r E n e r g y P r o g r a OT H E R (6 7 ) - - - - - - - (6 7 ) 41 1 1 0 0 0 70 5 2 4 1 Re g L i a b i l i t y - C A C a l i f o r n i a A l t e r n a t i v OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 2 4 5 RE G L I A B I L I T Y - O R D I R E C T A C C E S S 5 Y E A R OT H E R (4 7 2 ) - - - - - - - (4 7 2 ) 41 1 1 0 0 0 70 5 2 6 2 Re g L i a b i l i t y - S a l e o f R E C ' s - I D OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 2 6 3 Re g L i a b i l i t y - S a l e o f R E C ' s - W A OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 2 6 6 Re g L i a b i l i t y - E n e r g y S a v i n g s A s s i s t a n c OT H E R (5 0 ) - - - - - - - (5 0 ) 41 1 1 0 0 0 70 5 2 6 7 Re g L i a b i l i t y - W A D e c o u p l i n g M e c h a n i s m OT H E R (3 , 6 1 1 ) - - - - - - - (3 , 6 1 1 ) 41 1 1 0 0 0 70 5 2 8 1 No n - P r o p e r t y E D I T - I D ID U (1 0 1 ) - - - - - (1 0 1 ) - - 41 1 1 0 0 0 70 5 2 8 3 No n - P r o p e r t y E D I T - U T UT - - - - - - - - 41 1 1 0 0 0 70 5 2 8 6 No n - P r o p e r t y E D I T - F E R C FE R C (1 3 ) - - - - - - (1 3 ) - 41 1 1 0 0 0 70 5 2 8 7 Pr o t e c t e d P P & E E D I T - C A - F e d O n l y CA (9 6 3 ) (9 6 3 ) - - - - - - - 41 1 1 0 0 0 70 5 2 8 8 Pr o t e c t e d P P & E E D I T - I D - F e d O n l y ID U (2 , 5 9 5 ) - - - - - (2 , 5 9 5 ) - - 41 1 1 0 0 0 70 5 2 8 9 Pr o t e c t e d P P & E E D I T - O R - F e d O n l y OR (1 3 , 3 8 5 ) - (1 3 , 3 8 5 ) - - - - - - 41 1 1 0 0 0 70 5 2 9 0 Pr o t e c t e d P P & E E D I T - W A - F e d O n l y WA (3 , 0 6 4 ) - - (3 , 0 6 4 ) - - - - - 41 1 1 0 0 0 70 5 2 9 1 Pr o t e c t e d P P & E E D I T - W Y P - F e d O n l y WY P (7 , 4 7 9 ) - - - (7 , 4 7 9 ) - - - - 41 1 1 0 0 0 70 5 2 9 1 1 Pr o t e c t e d P P & E E D I T - W Y U - F e d O n l y WY U 30 1 - - - 30 1 - - - - 41 1 1 0 0 0 70 5 2 9 2 Pr ot e c t e d P P & E E D I T - U T - F e d O n l y UT (2 0 , 2 7 5 ) - - - - (2 0 , 2 7 5 ) - - - 41 1 1 0 0 0 70 5 2 9 3 Pr o t e c t e d P P & E E D I T - U F E R C - F e d O n l y FE R C (3 , 1 9 6 ) - - - - - - (3 , 1 9 6 ) - 41 1 1 0 0 0 70 5 2 9 5 No n - P r o t e c t e d P P & E E D I T - I D ID U (4 7 8 ) - - - - - (4 7 8 ) - - 41 1 1 0 0 0 70 5 2 9 9 No n - P r o t e c t e d P P & E E D I T - F E R C FE R C (7 3 8 ) - - - - - - (7 3 8 ) - 41 1 1 0 0 0 70 5 3 0 1 Re g L i a b i l i t y - O R 2 0 1 0 P r o t o c o l D e f OR - - - - - - - - 41 1 1 0 0 0 70 5 3 3 6 Re g L i a b i l i t y - S a l e o f R e n e w a b l e E n e r g y OT H E R (1 6 0 ) - - - - - - - (1 6 0 ) 41 1 1 0 0 0 70 5 3 4 0 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R (9 8 8 ) - - - - - - - (9 8 8 ) 41 1 1 0 0 0 70 5 3 4 1 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R (6 2 ) - - - - - - - (6 2 ) 41 1 1 0 0 0 70 5 3 4 2 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R (5 9 0 ) - - - - - - - (5 9 0 ) 41 1 1 0 0 0 70 5 3 4 3 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R (3 2 ) - - - - - - - (3 2 ) 41 1 1 0 0 0 70 5 3 4 4 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R (1 1 5 ) - - - - - - - (1 1 5 ) 41 1 1 0 0 0 70 5 3 4 5 Re g L i a b i l i t y - E x c e s s I n c o m e T a x D e f e r r OT H E R 1, 1 4 9 - - - - - - - 1, 1 4 9 41 1 1 0 0 0 70 5 3 4 6 De f e r r a l o f P r o t e c t e d P P & E A R A M - C A CA 1, 2 6 0 1, 2 6 0 - - - - - - - 41 1 1 0 0 0 70 5 3 4 7 De f e r r a l o f P r o t e c t e d P P & E A R A M - I D ID U 2, 2 9 6 - - - - - 2, 2 9 6 - - 41 1 1 0 0 0 70 5 3 4 8 De f e r r a l o f P r o t e c t e d P P & E A R A M - O R OR 13 , 7 6 9 - 13 , 7 6 9 - - - - - - 41 1 1 0 0 0 70 5 3 4 9 Def e r r a l o f P r o t e c t e d P P & E A R A M - U T UT 26 , 4 1 1 - - - - 26 , 4 1 1 - - - 41 1 1 0 0 0 70 5 3 5 0 De f e r r a l o f P r o t e c t e d P P & E A R A M - W A WA 4, 0 5 6 - - 4, 0 5 6 - - - - - 41 1 1 0 0 0 70 5 3 5 1 De f e r r a l o f P r o t e c t e d P P & E A R A M - W Y WY U 9, 1 6 0 - - - 9, 1 6 0 - - - - 41 1 1 0 0 0 70 5 4 0 0 Re g L i a b i l i t y - O R I n j u r i e s & D a m a g e s R e OR (4 5 4 ) - (4 5 4 ) - - - - - - 41 1 1 0 0 0 70 5 4 2 0 Re g L i a b i l i t y - C A G H G A l l o w a n c e R e v e n u e OT H E R 7 - - - - - - - 7 41 1 1 0 0 0 70 5 4 5 1 Re g L i a b i l i t y - O R P r o p e r t y I n s u r a n c e R e OR 1, 8 6 7 - 1, 8 6 7 - - - - - - 41 1 1 0 0 0 70 5 4 5 3 Re g L i a b i l i t y - I D P r o p e r t y I n s u r a n c e R e ID U (2 8 ) - - - - - (2 8 ) - - 41 1 1 0 0 0 70 5 4 5 5 Reg L i a b i l i t y - W Y P r o p e r t y I n s u r a n c e R e WY P (8 6 ) - - - (8 6 ) - - - - 41 1 1 0 0 0 70 5 5 0 0 Re g L i a b i l i t y - P o w e r d a l e D e c o m m i s s i o n i n UT - - - - - - - - 41 1 1 0 0 0 70 5 5 1 4 Re g u l a t o r y L i a b i l i t y - O R D e f e r r e d E x c e s OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 5 1 5 Re g u l a t o r y L i a b i l i t y - O R D e f e r r e d E x c e s OT H E R (1 , 3 4 7 ) - - - - - - - (1 , 3 4 7 ) Pa g e 8 o f 8 De f e r r e d I n c o m e T a x E x p e n s e Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 1 9 Al l o c a t i o n M e t h o d - F a c t o r 2 0 2 0 P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t FE R C S e c o n d a r y A c c t JA R S R e g A l l o c F c t r To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 41 1 1 0 0 0 70 5 5 1 7 Re g u l a t o r y L i a b i l i t y - U T D e f e r r e d E x c e s OT H E R 41 1 1 0 0 0 70 5 5 1 8 Re g u l a t o r y L i a b i l i t y - W A D e f e r r e d E x c e s OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 5 1 9 Re g u l a t o r y L i a b i l i t y - W A D e f e r r e d E x c e s OT H E R 3, 5 2 2 - - - - - - - 3, 5 2 2 41 1 1 0 0 0 70 5 5 2 1 Re g u l a t o r y L i a b i l i t y - W Y D e f e r r e d E x c e s OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 5 2 2 Re g u l a t o r y L i a b i l i t y - U T R E C S i n R a t e s OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 5 2 3 Re g u l a t o r y L i a b i l i t y - W A R E C S i n R a t e s OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 5 2 5 RE G U L A T O R Y L I A B I L I T Y - S A L E O F R E C - O R OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 5 2 6 Re g u l a t o r y L i a b i l i t y - C A S o l a r F e e d - i n OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 5 2 7 Re g u l a t o r y L i a b i l i t y - C A S o l a r F e e d - i n OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 5 3 0 Re g u l a t o r y L i a b i l i t y - U T S o l a r F e e d - i n OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 5 3 1 Re g u l a t o r y L i a b i l i t y - U T S o l a r F e e d - i n OT H E R 60 4 - - - - - - - 60 4 41 1 1 0 0 0 70 5 5 3 6 Re g u l a t o r y L i a b i l i t y - C A G r e e n H o u s e G a s OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 6 0 0 Reg L i a b i l i t y - O R 2 0 1 2 G R C G i v e b a c k OT H E R - - - - - - - - 41 1 1 0 0 0 70 5 7 0 0 Re g L i a b i l i t y - C u r r e n t R e c l a s s - O t h e r OT H E R - - - - - - - - 41 1 1 0 0 0 71 5 1 0 5 MC I F O G W i r e L e a s e SG (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) - 41 1 1 0 0 0 71 5 7 2 0 19 0 N W P o w e r A c t ( B P A R e g i o n a l C r s ) - W A OT H E R 11 6 - - - - - - - 11 6 41 1 1 0 0 0 71 5 8 1 0 Che h a l i s W A E F S E C C 0 2 M i t i g a t i o n O b l i g a t SG 47 1 12 4 7 20 3 0 - 41 1 1 0 0 0 72 0 3 0 0 19 0 P e n s i o n / R e t i r e m e n t ( A c c r u e d / P r e p a i d ) SO 18 0 5 1 3 8 1 0 - 41 1 1 0 0 0 72 0 5 6 0 Pe n s i o n L i a b i l i t y - U M W A W i t h d r a w a l O b l i SE - - - - - - - - 41 1 1 0 0 0 74 0 1 0 0 28 3 P o s t M e r g e r D e b t L o s s SN P (1 4 4 ) (3 ) (3 8 ) (1 0 ) (2 0 ) (6 4 ) (8 ) (0 ) (0 ) 41 1 1 0 0 0 91 0 2 4 5 Co n t r a R e c e i v a b l e f r o m J o i n t O w n e r s SO 16 4 3 45 12 23 70 9 0 - 41 1 1 0 0 0 91 0 9 0 5 28 3 P M I B C C U n d e r g r o u n d M i n e C o s t D e p l e t SE (1 0 8 ) (1 ) (2 7 ) (8 ) (1 8 ) (4 7 ) (7 ) (0 ) - 41 1 1 0 0 0 92 0 1 1 0 19 0 P M I W Y E x t r a c t i o n T a x SE (1 6 2 ) (2 ) (4 0 ) (12 ) (2 7 ) (7 0 ) (1 1 ) (0 ) - 41 1 1 0 0 0 93 0 1 0 0 19 0 O R B E T C C r e d i t OT H E R - - - - - - - - 41 1 1 0 0 0 93 0 1 0 0 1 19 0 O R B E T C C r e d i t SG - - - - - - - - 41 1 1 0 0 0 99 9 9 9 8 De f e r r e d I n c o m e T a x E x p e n s e ~ S o l a r I T C SG 1 0 0 0 0 1 0 0 - 41 1 1 0 0 0 T o t a l (3 0 9 , 6 9 9 ) (7 , 1 0 1 ) (8 5 , 5 3 2 ) (2 5 , 7 7 5 ) (4 2 , 5 1 5 ) (1 2 3 , 9 9 0 ) (1 8 , 5 1 2 ) (4 , 3 5 8 ) (1 , 9 1 5 ) Gr a n d T o t a l (3 6 , 2 0 3 ) (2 , 1 1 4 ) (1 6 , 1 2 2 ) (7 , 7 8 2 ) (6 , 1 9 8 ) (7 , 0 3 4 ) (3 , 6 5 4 ) (4 , 2 8 9 ) 9, 3 1 7 Pa g e 1 o f 1 In v e s t m e n t T a x C r e d i t A m o r t i z a t i o n Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 41 1 4 0 0 0 DE F I T C - E L - F E D - C R 0 DE F I T C C R E D I T F E D DG U (2 , 7 3 8 . 7 2 ) - - - (1 2 5 ) (2 , 2 9 9 ) (3 1 3 ) (2 ) - 41 1 4 0 0 0 T o t a l (2 , 7 3 8 . 7 2 ) - - - (1 2 5 ) (2 , 2 9 9 ) (3 1 3 ) (2 ) - Gr a n d T o t a l (2 , 7 3 8 . 7 2 ) - - - (1 2 5 ) (2 , 2 9 9 ) (3 1 3 ) (2 ) - B8. PLANT IN SERVICE Pa g e 1 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S ID U 1, 0 0 0 - - - 0 - 1, 0 0 0 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S SG 10 , 3 3 8 14 9 2, 7 2 1 79 3 1, 5 7 0 4, 4 9 0 61 1 4 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S SG - P 17 5 , 2 4 5 2, 5 2 1 46 , 1 2 5 13 , 4 4 6 26 , 6 1 6 76 , 1 1 5 10 , 3 5 9 63 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S SG - U 9, 9 5 1 14 3 2, 6 1 9 76 4 1, 5 1 1 4, 3 2 2 58 8 4 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S UT (3 2 , 0 8 1 ) - - - 0 (3 2 , 0 8 1 ) - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 1 0 4 0 TR A N S M I S S I O N I N T A N G I B L E A S S E T S OR 53 1 - 53 1 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 1 0 4 0 TR A N S M I S S I O N I N T A N G I B L E A S S E T S SG 40 , 3 8 9 58 1 10 , 6 3 0 3, 0 9 9 6, 1 3 4 17 , 5 4 2 2, 3 8 7 15 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 1 0 4 0 TR A N S M I S S I O N I N T A N G I B L E A S S E T S UT 1, 5 7 9 - - - 0 1, 5 7 9 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 1 0 4 0 TR A N S M I S S I O N I N T A N G I B L E A S S E T S WY P 4, 2 0 2 - - - 4, 2 0 2 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 1 0 5 0 RC M S - R E G I O N C O N S T R U C T I O N M G M T S Y S T E M SO 11 , 0 5 1 23 5 3, 0 4 7 83 8 1, 5 4 6 4, 7 5 0 63 2 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 1 0 8 0 FU E L M A N A G E M E N T S Y S T E M SO 3, 2 9 3 70 90 8 25 0 46 1 1, 4 1 5 18 8 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 1 2 3 0 AU T O M A T E P O L E C A R D S Y S T E M SO 4, 4 1 0 94 1, 2 1 6 33 4 61 7 1, 8 9 6 25 2 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 1 6 8 0 DI S T R I B U T I O N A U T O M A T I O N P I L O T P R O J E C T SO 13 , 8 8 6 29 5 3, 8 2 9 1, 0 5 3 1, 9 4 2 5, 9 6 9 79 4 4 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 1 8 3 0 CU S T O M E R S E R V I C E S Y S T E M ( C S S ) CN 13 8 , 0 2 9 3, 2 9 0 43 , 0 8 0 9, 5 2 4 10 , 1 8 2 66 , 1 4 8 5, 8 0 6 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 0 4 0 S A P SO 17 9 , 3 5 7 3, 8 0 8 49 , 4 6 1 13 , 6 0 4 25 , 0 8 8 77 , 0 9 8 10 , 2 5 3 45 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 2 2 0 EN T E R P R I S E D A T A W R H S E - B I R P T G T O O L SO 1, 6 6 0 35 45 8 12 6 23 2 71 4 95 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 2 7 0 EN T E R P R I S E D A T A W A R E H O U S E SO 5, 8 7 7 12 5 1, 6 2 1 44 6 82 2 2, 5 2 6 33 6 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 3 3 0 FI E L D N E T P R O M E T E R R E A D I N G S Y S T - H R P R E P SO 2, 9 0 8 62 80 2 22 1 40 7 1, 2 5 0 16 6 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 3 4 0 FA C I L I T Y I N S P E C T I O N R E P O R T I N G S Y S T E M SO 2, 0 2 0 43 55 7 15 3 28 3 86 8 11 5 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 3 6 0 20 0 2 G R I D N E T P O W E R C O S T M O D E L I N G SO 8, 9 6 0 19 0 2, 4 7 1 68 0 1, 2 5 3 3, 8 5 1 51 2 2 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 4 5 0 MI D O F F I C E I M P R O V E M E N T P R O J E C T SO 10 , 5 6 1 22 4 2, 9 1 2 80 1 1, 4 7 7 4, 5 4 0 60 4 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 5 1 0 OP E R A T I O N S M A P P I N G S Y S T E M SO 10 , 3 8 6 22 1 2, 8 6 4 78 8 1, 4 5 3 4, 4 6 5 59 4 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 5 3 0 PO L E A T T A C H M E N T M G M T S Y S T E M SO 1, 8 9 2 40 52 2 14 4 26 5 81 3 10 8 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 5 9 0 SU B S T A T I O N / C I R C U I T H I S T O R Y O F O P E R A T I O N S SO 2, 4 1 6 51 66 6 18 3 33 8 1, 0 3 8 13 8 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 6 0 0 SI N G L E P E R S O N S C H E D U L I N G SO 12 , 9 5 8 27 5 3, 5 7 3 98 3 1, 8 1 3 5, 5 7 0 74 1 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 6 4 0 TI B C O S O F T W A R E SO 6, 3 5 7 13 5 1, 7 5 3 48 2 88 9 2, 7 3 2 36 3 2 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 6 8 0 TR A N S M I S S I O N W H O L E S A L E B I L L I N G S Y S T E M SG 1, 6 0 0 23 42 1 12 3 24 3 69 5 95 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 7 1 0 RO U G E R I V E R H Y D R O I N T A N G I B L E S SG 20 7 3 54 16 31 90 12 0 - 10 1 0 0 0 0 EL EC P L A N T I N S E R V 30 3 2 7 4 0 GA D S B Y I N T A N G I B L E A S S E T S SG 51 1 13 4 8 22 3 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 7 6 0 SW I F T 2 I M P R O V E M E N T S SG 23 , 2 0 0 33 4 6, 1 0 6 1, 7 8 0 3, 5 2 4 10 , 0 7 7 1, 3 7 1 8 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 7 7 0 NO R T H U M P Q U A - S E T T L E M E N T A G R E E M E N T SG 65 2 9 17 2 50 99 28 3 39 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 7 8 0 BE A R R I V E R - S E T T L E M E N T A G R E E M E N T SG 11 7 2 31 9 18 51 7 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 8 3 0 VC P R O - X E R O X C U S T S T M T F R M T R E N H A N C E - SO 2, 6 2 9 56 72 5 19 9 36 8 1, 1 3 0 15 0 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 8 6 0 WE B S O F T W A R E SO 11 , 9 5 8 25 4 3, 2 9 8 90 7 1, 6 7 3 5, 1 4 0 68 4 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 9 0 0 ID A H O T R A N S M I S S I O N C U S T O M E R - O W N E D A S S E T S SG 8, 7 7 4 12 6 2, 3 0 9 67 3 1, 3 3 3 3, 8 1 1 51 9 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 9 1 0 WY O M I N G V H F ( V P C ) S P E C T R U M WYP 1, 0 3 9 - - - 1, 0 3 9 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 9 2 0 ID A H O V H F ( V P C ) S P E C T R U M ID U 3, 3 5 7 - - - 0 - 3, 3 5 7 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 9 3 0 UT A H V H F ( V P C ) S P E C T R U M UT 4, 2 8 7 - - - 0 4, 2 8 7 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 2 9 9 0 P8 D M - F I L E N E T P 8 SO 6, 2 9 2 13 4 1, 7 3 5 47 7 88 0 2, 7 0 5 36 0 2 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 0 9 0 ST E A M P L A N T I N T A N G I B L E A S S E T S SG 87 , 6 9 3 1, 2 6 2 23 , 0 8 1 6, 7 2 8 13 , 3 1 9 38 , 0 8 8 5, 1 8 4 31 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 1 7 0 GT X V E R S I O N 7 S O F T W A R E CN 8, 1 9 8 19 5 2, 5 5 9 56 6 60 5 3, 9 2 9 34 5 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 1 9 0 IT R O N M E T E R R E A D I N G S O F T W A R E CN 5, 8 6 8 14 0 1, 8 3 2 40 5 43 3 2, 8 1 2 24 7 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 2 1 0 Ar c F M S o f t w a r e SO 3, 9 7 8 84 1, 0 9 7 30 2 55 7 1, 7 1 0 22 7 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 2 2 0 MO N A R C H E M S / S C A D A SO 29 , 4 1 1 62 4 8, 1 1 0 2, 2 3 1 4, 1 1 4 12 , 6 4 2 1, 6 8 1 7 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 2 3 0 VR E A L I Z E V M W A R E - S H A R E D SO 1, 0 5 5 22 29 1 80 14 8 45 3 60 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 2 4 0 IE E - I t r o n E n t e r p r i s e A d d i t i o n CN 3, 6 8 8 88 1, 1 5 1 25 4 27 2 1, 7 6 7 15 5 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 2 5 0 AM I M e t e r i n g S o f t w a r e CN 23 , 1 4 0 55 2 7, 2 2 2 1, 5 9 7 1, 7 0 7 11 , 0 8 9 97 3 - - 10 1 0 0 0 0 EL EC P L A N T I N S E R V 30 3 3 2 6 0 Bi g D a t a & A n a l y t i c s SO 1, 7 4 4 37 48 1 13 2 24 4 75 0 10 0 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 3 0 0 SE C I D - C U S T S E C U R E W E B L O G I N CN 1, 0 8 5 26 33 9 75 80 52 0 46 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 3 1 0 C& T - E n e r g y T r a d i n g S y s t e m SO 21 , 3 2 6 45 3 5, 8 8 1 1, 6 1 8 2, 9 8 3 9, 1 6 7 1, 2 1 9 5 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 3 2 0 CA S - C O N T R O L A R E A S C H E D U L I N G ( T R A N S M ) SG 9, 9 3 4 14 3 2, 6 1 5 76 2 1, 5 0 9 4, 3 1 5 58 7 4 - 4, 0 7 1 - 4, 0 7 1 - 0 - - - - Pa g e 2 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 3 4 0 WA V H F ( V P C ) S P E C T R U M WA 2, 0 2 1 - - 2, 0 2 1 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 3 5 0 CA V H F ( V P C ) S P E C T R U M CA 47 2 47 2 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 3 7 0 DI S T R I B U T I O N I N T A N G I B L E S WY P 15 8 - - - 15 8 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 3 8 0 MI S C E L L A N E O U S S M A L L S O F T W A R E P A C K A G E S SG 1, 6 0 1 23 42 1 12 3 24 3 69 5 95 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 3 3 9 0 RM T T R A D E S Y S T E M SO 92 3 20 25 5 70 12 9 39 7 53 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S CA 9 9 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S CN 3 0 1 0 0 1 0 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S IDU 15 - - - 0 - 15 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S OR 14 - 14 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S SG 7, 5 5 1 10 9 1, 9 8 7 57 9 1, 1 4 7 3, 2 8 0 44 6 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S SO 40 , 6 8 3 86 4 11 , 2 1 9 3, 0 8 6 5, 6 9 1 17 , 4 8 8 2, 3 2 6 10 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S UT 24 - - - 0 24 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S WA 15 - - 15 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S WY P 24 3 - - - 24 3 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 5 3 2 0 HY D R O P L A N T I N T A N G I B L E S SG 1, 7 4 5 25 45 9 13 4 26 5 75 8 10 3 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 5 3 2 2 AC D – C a l l C e n t e r A u t o m a t e d C a l l D i s t r i b u t CN 4, 1 3 2 98 1, 2 9 0 28 5 30 5 1, 9 8 0 17 4 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 30 3 5 3 3 0 OA T I - O A S I S I N T E R F A C E SO 1, 2 4 0 26 34 2 94 17 3 53 3 71 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 0 0 0 0 0 LA N D & L A N D R I G H T S SG 1, 3 0 6 19 34 4 10 0 19 8 56 7 77 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 0 1 0 0 0 LA N D O W N E D I N F E E SG 12 , 8 5 0 18 5 3, 3 8 2 98 6 1, 9 5 2 5, 5 8 1 76 0 5 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 0 2 0 0 0 LAN D R I G H T S SG 43 , 1 5 8 62 1 11 , 3 5 9 3, 3 1 1 6, 5 5 5 18 , 7 4 5 2, 5 5 1 16 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 0 3 0 0 0 WA T E R R I G H T S SG 35 , 6 3 8 51 3 9, 3 8 0 2, 7 3 4 5, 4 1 3 15 , 4 7 9 2, 1 0 7 13 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 0 8 0 0 0 FE E L A N D - L E A S E D SG 37 1 10 3 6 16 2 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SG 1, 0 5 0 , 4 8 1 15 , 1 1 5 27 6 , 4 8 7 80 , 5 9 8 15 9 , 5 4 9 45 6 , 2 5 9 62 , 0 9 5 37 7 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 2 0 0 0 0 BO I L E R P L A N T E Q U I P M E N T SG 4, 6 3 3 , 8 5 2 66 , 6 7 3 1, 2 1 9 , 6 3 3 35 5 , 5 3 1 70 3 , 7 9 8 2, 0 1 2 , 6 3 9 27 3 , 9 1 3 1, 6 6 5 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 4 0 0 0 0 TU R B O G E N E R A T O R U N I T S SG 1, 0 0 3 , 7 5 0 14 , 4 4 2 26 4 , 1 8 8 77 , 0 1 2 15 2 , 4 5 1 43 5 , 9 6 3 59 , 3 3 3 36 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 5 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG 48 9 , 3 2 3 7, 0 4 1 12 8 , 7 9 0 37 , 5 4 3 74 , 3 1 9 21 2 , 5 2 9 28 , 9 2 4 17 6 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 5 7 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P - S U P V & A L A R M SG 62 1 16 5 9 27 4 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 31 6 0 0 0 0 MI S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T SG 33 , 7 6 6 48 6 8, 8 8 7 2, 5 9 1 5, 1 2 8 14 , 6 6 6 1, 9 9 6 12 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 0 0 0 0 0 LA N D A N D L A N D R I G H T S SG - U 17 2 2 45 13 26 75 10 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 0 1 0 0 0 LA N D O W N E D I N F E E SG - P 21 , 1 5 1 30 4 5, 5 6 7 1, 6 2 3 3, 2 1 2 9, 1 8 6 1, 2 5 0 8 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 0 1 0 0 0 LA N D O W N E D I N F E E SG - U 5, 7 8 0 83 1, 5 2 1 44 3 87 8 2, 5 1 0 34 2 2 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 0 2 0 0 0 LA N D R I G H T S SG - P 8, 0 3 5 11 6 2, 1 1 5 61 7 1, 2 2 0 3, 4 9 0 47 5 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 0 2 0 0 0 LA N D R I G H T S SG - U 36 5 5 96 28 55 15 8 22 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 0 3 0 0 0 WA T E R R I G H T S SG - P 21 0 5 2 3 9 1 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 0 3 0 0 0 WA T E R R I G H T S SG - U 14 0 2 37 11 21 61 8 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 0 4 0 0 0 FL O O D R I G H T S SG - P 25 7 4 68 20 39 11 1 15 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 0 4 0 0 0 FL O O D R I G H T S SG - U 91 1 24 7 14 40 5 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 0 5 0 0 0 LA N D R I G H T S - F I S H / W I L D L I F E SG - P 31 0 4 81 24 47 13 4 18 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E SG- P 7 0 2 1 1 3 0 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E SG - U 7, 2 6 8 10 5 1, 9 1 3 55 8 1, 1 0 4 3, 1 5 7 43 0 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 1 1 0 0 0 ST R U C T U R E S A N D I M P R O V E - P R O D U C T I O N SG - P 65 , 6 3 2 94 4 17 , 2 7 4 5, 0 3 6 9, 9 6 8 28 , 5 0 6 3, 8 8 0 24 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 1 1 0 0 0 ST R U C T U R E S A N D I M P R O V E - P R O D U C T I O N SG - U 8, 0 7 9 11 6 2, 1 2 6 62 0 1, 2 2 7 3, 5 0 9 47 8 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 1 2 0 0 0 ST R U C T U R E S A N D I M P R O V E - F I S H / W I L D L I F E SG - P 15 9 , 1 7 3 2, 2 9 0 41 , 8 9 4 12 , 2 1 3 24 , 1 7 6 69 , 1 3 4 9, 4 0 9 57 - 10 1 0 0 0 0 EL EC P L A N T I N S E R V 33 1 2 0 0 0 ST R U C T U R E S A N D I M P R O V E - F I S H / W I L D L I F E SG - U 36 4 5 96 28 55 15 8 21 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 1 3 0 0 0 ST R U C T U R E S A N D I M P R O V E - R E C R E A T I O N SG - P 21 , 6 7 6 31 2 5, 7 0 5 1, 6 6 3 3, 2 9 2 9, 4 1 5 1, 2 8 1 8 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 1 3 0 0 0 ST R U C T U R E S A N D I M P R O V E - R E C R E A T I O N SG - U 2, 0 3 1 29 53 5 15 6 30 8 88 2 12 0 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 1 6 0 0 0 ST R U C T U R E S - L E A S E I M P R O V E M E N T S SG - P 14 , 6 5 9 21 1 3, 8 5 8 1, 1 2 5 2, 2 2 6 6, 3 6 7 86 7 5 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 2 0 0 0 0 "R E S E R V O I R S , D A M S & W A T E R W A Y S " SG - P 6, 3 0 1 91 1, 6 5 8 48 3 95 7 2, 7 3 7 37 2 2 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 2 0 0 0 0 "R E S E R V O I R S , D A M S & W A T E R W A Y S " SG - U 25 , 6 9 7 37 0 6, 7 6 3 1, 9 7 2 3, 9 0 3 11 , 1 6 1 1, 5 1 9 9 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 2 1 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - P R O D U C T I O N " SG - P 38 9 , 0 1 2 5, 5 9 7 10 2 , 3 8 8 29 , 8 4 7 59 , 0 8 4 16 8 , 9 6 1 22 , 9 9 5 14 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 2 1 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - P R O D U C T I O N " SG- U 70 , 4 8 0 1, 0 1 4 18 , 5 5 0 5, 4 0 8 10 , 7 0 5 30 , 6 1 2 4, 1 6 6 25 - 23 , 7 5 8 34 2 6, 2 5 3 1, 8 2 3 3, 6 0 8 10 , 3 1 9 1, 4 0 4 9 - Pa g e 3 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 2 2 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - F I S H / W I L D L I F SG - U 41 1 6 10 8 32 62 17 8 24 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 2 3 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - R E C R E A T I O N " SG - P 21 4 3 56 16 33 93 13 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 2 3 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - R E C R E A T I O N " SG - U 63 1 17 5 10 28 4 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 3 0 0 0 0 "W A T E R W H E E L S , T U R B & G E N E R A T O R S " SG - P 93 , 0 6 3 1, 3 3 9 24 , 4 9 4 7, 1 4 0 14 , 1 3 5 40 , 4 2 1 5, 5 0 1 33 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 3 0 0 0 0 "W A T E R W H E E L S , T U R B & G E N E R A T O R S " SG - U 48 , 8 3 0 70 3 12 , 8 5 2 3, 7 4 7 7, 4 1 6 21 , 2 0 9 2, 8 8 6 18 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 4 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG - P 68 , 0 9 3 98 0 17 , 9 2 2 5, 2 2 4 10 , 3 4 2 29 , 5 7 5 4, 0 2 5 24 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 4 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG - U 14 , 1 8 0 20 4 3, 7 3 2 1, 0 8 8 2, 1 5 4 6, 1 5 9 83 8 5 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 4 7 0 0 0 AC C E S S O R Y E L E C T E Q U I P - S U P V & A L A R M SG- P 2, 8 9 6 42 76 2 22 2 44 0 1, 2 5 8 17 1 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 4 7 0 0 0 AC C E S S O R Y E L E C T E Q U I P - S U P V & A L A R M SG - U 64 1 17 5 10 28 4 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 5 0 0 0 0 MI S C P O W E R P L A N T E Q U I P SG - U 17 3 2 45 13 26 75 10 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 5 1 0 0 0 MI S C P O W E R P L A N T E Q U I P - P R O D U C T I O N SG - P 2, 3 8 5 34 62 8 18 3 36 2 1, 0 3 6 14 1 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 6 0 0 0 0 "R O A D S , R A I L R O A D S & B R I D G E S " SG - P 22 , 7 2 9 32 7 5, 9 8 2 1, 7 4 4 3, 4 5 2 9, 8 7 2 1, 3 4 4 8 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 33 6 0 0 0 0 "R O A D S , R A I L R O A D S & B R I D G E S " SG - U 2, 2 1 6 32 58 3 17 0 33 7 96 2 13 1 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 34 0 1 0 0 0 LA N D O W N E D I N F E E OR 75 - 75 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 34 0 1 0 0 0 LA N D O W N E D I N F E E SG 12 , 6 4 9 18 2 3, 3 2 9 97 0 1, 9 2 1 5, 4 9 4 74 8 5 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 34 0 2 0 0 0 LA N D R I G H T S SG 5, 5 2 6 80 1, 4 5 4 42 4 83 9 2, 4 0 0 32 7 2 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 34 0 3 0 0 0 WA T E R R I G H T S - O T H E R P R O D U C T I O N SG 32 , 7 0 9 47 1 8, 6 0 9 2, 5 1 0 4, 9 6 8 14 , 2 0 7 1, 9 3 3 12 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 34 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S SG 22 9 , 7 2 2 3, 3 0 5 60 , 4 6 3 17 , 6 2 5 34 , 8 9 1 99 , 7 7 6 13 , 5 7 9 83 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 34 2 0 0 0 0 "F U E L H O L D E R S , P R O D U C E R S , A C C E S " SG 16 , 1 8 8 23 3 4, 2 6 1 1, 2 4 2 2, 4 5 9 7, 0 3 1 95 7 6 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 34 3 0 0 0 0 PR IM E M O V E R S SG 2, 7 9 5 , 5 6 8 40 , 2 2 3 73 5 , 7 9 5 21 4 , 4 8 9 42 4 , 5 9 6 1, 2 1 4 , 2 1 0 16 5 , 2 4 9 1, 0 0 4 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 34 4 0 0 0 0 GE N E R A T O R S SG 49 8 , 1 4 7 7, 1 6 7 13 1 , 1 1 3 38 , 2 2 0 75 , 6 5 9 21 6 , 3 6 2 29 , 4 4 6 17 9 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 34 5 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG 32 4 , 3 2 1 4, 6 6 6 85 , 3 6 2 24 , 8 8 3 49 , 2 5 9 14 0 , 8 6 4 19 , 1 7 1 11 6 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 34 6 0 0 0 0 MI S C E L L A N E O U S P W R P L A N T E Q U I P SG 15 , 9 2 4 22 9 4, 1 9 1 1, 2 2 2 2, 4 1 9 6, 9 1 6 94 1 6 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 0 0 0 0 0 LA N D A N D L A N D R I G H T S SG 84 1 12 22 1 65 12 8 36 5 50 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 0 1 0 0 0 LA N D O W N E D I N F E E SG 60 , 6 9 0 87 3 15 , 9 7 4 4, 6 5 6 9, 2 1 8 26 , 3 6 0 3, 5 8 7 22 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 0 2 0 0 0 LA N D R I G H T S SG 21 9 , 0 7 7 3, 1 5 2 57 , 6 6 1 16 , 8 0 9 33 , 2 7 4 95 , 1 5 3 12 , 9 5 0 79 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 2 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S SG 28 2 , 6 6 8 4, 0 6 7 74 , 3 9 8 21 , 6 8 8 42 , 9 3 2 12 2 , 7 7 2 16 , 7 0 9 10 2 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 3 0 0 0 0 ST A T I O N E Q U I P M E N T SG 2, 0 2 9 , 8 9 4 29 , 2 0 7 53 4 , 2 7 0 15 5 , 7 4 3 30 8 , 3 0 4 88 1 , 6 5 2 11 9 , 9 9 0 72 9 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 3 4 0 0 0 ST A T I O N E Q U I P M E N T , S T E P - U P T R A N S F O R M E R S SG 16 5 , 7 9 6 2, 3 8 6 43 , 6 3 8 12 , 7 2 1 25 , 1 8 1 72 , 0 1 1 9, 8 0 0 60 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 3 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M SG 22 , 8 0 8 32 8 6, 0 0 3 1, 7 5 0 3, 4 6 4 9, 9 0 6 1, 3 4 8 8 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 4 0 0 0 0 TO W E R S A N D F I X T U R E S SG 1, 3 0 6 , 1 2 3 18 , 7 9 3 34 3 , 7 7 2 10 0 , 2 1 2 19 8 , 3 7 6 56 7 , 2 9 4 77 , 2 0 7 46 9 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 5 0 0 0 0 PO L E S A N D F I X T U R E S SG 1, 0 1 0 , 5 0 4 14 , 5 3 9 26 5 , 9 6 5 77 , 5 3 1 15 3 , 4 7 7 43 8 , 8 9 6 59 , 7 3 2 36 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 6 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S SG 1, 2 8 1 , 2 2 0 18 , 4 3 5 33 7 , 2 1 8 98 , 3 0 1 19 4 , 5 9 4 55 6 , 4 7 7 75 , 7 3 4 46 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 7 0 0 0 0 UN D E R G R O U N D C O N D U I T SG 3, 8 4 9 55 1, 0 1 3 29 5 58 5 1, 6 7 2 22 8 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 8 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S SG 8, 2 3 8 11 9 2, 1 6 8 63 2 1, 2 5 1 3, 5 7 8 48 7 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 35 9 0 0 0 0 RO A D S A N D T R A I L S SG 11 , 9 3 7 17 2 3, 1 4 2 91 6 1, 8 1 3 5, 1 8 5 70 6 4 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 0 0 0 0 LA N D A N D L A N D R I G H T S ID U 1 - - - 0 - 1 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 0 0 0 0 LA N D A N D L A N D R I G H T S OR 8 - 8 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 0 0 0 0 LA N D A N D L A N D R I G H T S UT 16 8 - - - 0 16 8 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 0 0 0 0 LA N D A N D L A N D R I G H T S WY P 4 - - - 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 0 0 0 0 LA N D A N D L A N D R I G H T S WY U 2 - - - 2 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 1 0 0 0 LA N D O W N E D I N F E E CA 72 9 72 9 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 1 0 0 0 LA N D O W N E D I N F E E ID U 50 2 - - - 0 - 50 2 - - 10 1 0 0 0 0 EL EC P L A N T I N S E R V 36 0 1 0 0 0 LA N D O W N E D I N F E E OR 9, 0 5 2 - 9, 0 5 2 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 1 0 0 0 LA N D O W N E D I N F E E UT 25 , 8 3 6 - - - 0 25 , 8 3 6 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 1 0 0 0 LA N D O W N E D I N F E E WA 1, 4 0 1 - - 1, 4 0 1 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 1 0 0 0 LA N D O W N E D I N F E E WY P 67 5 - - - 67 5 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 1 0 0 0 LA N D O W N E D I N F E E WY U 48 - - - 48 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 2 0 0 0 LA N D R I G H T S CA 1, 0 9 1 1, 0 9 1 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 2 0 0 0 LA N D R I G H T S ID U 1, 3 3 3 - - - 0 - 1, 3 3 3 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 2 0 0 0 LA N D R I G H T S OR 5, 13 1 - 5, 1 3 1 - 0 - - - - 11 , 1 2 6 - - - 0 11 , 1 2 6 - - - Pa g e 4 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 2 0 0 0 LA N D R I G H T S WA 46 7 - - 46 7 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 2 0 0 0 LA N D R I G H T S WY P 2, 1 6 3 - - - 2, 1 6 3 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 0 2 0 0 0 LA N D R I G H T S WY U 4, 0 1 6 - - - 4, 0 1 6 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S CA 5, 2 4 3 5, 2 4 3 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S ID U 3, 3 6 7 - - - 0 - 3, 3 6 7 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S OR 32 , 6 2 2 - 32 , 6 2 2 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S UT 58 , 9 2 3 - - - 0 58 , 9 2 3 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S WA 6, 36 8 - - 6, 3 6 8 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S WY P 12 , 2 8 5 - - - 12 , 2 8 5 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S WY U 4, 8 1 2 - - - 4, 8 1 2 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T CA 30 , 3 0 8 30 , 3 0 8 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T ID U 36 , 9 5 9 - - - 0 - 36 , 9 5 9 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T OR 25 5 , 0 3 5 - 25 5 , 0 3 5 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T UT 47 8 , 7 0 0 - - - 0 47 8 , 7 0 0 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T WA 75 , 5 2 2 - - 75 , 5 2 2 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T WY P 11 7 , 9 2 2 - - - 11 7 , 9 2 2 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T WY U 18 , 3 9 3 - - - 18 , 3 9 3 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M CA 40 4 40 4 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M ID U 56 5 - - - 0 - 56 5 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 7 0 0 0 STA T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M OR 4, 1 4 0 - 4, 1 4 0 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M UT 7, 0 2 6 - - - 0 7, 0 2 6 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M WA 1, 2 9 4 - - 1, 2 9 4 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M WY P 1, 9 4 8 - - - 1, 9 4 8 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M WY U 23 5 - - - 23 5 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " CA 72 , 8 5 0 72 , 8 5 0 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " ID U 94 , 5 9 8 - - - 0 - 94 , 5 9 8 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " OR 40 3 , 4 9 2 - 40 3 , 4 9 2 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " UT 40 5 , 7 1 9 - - - 0 40 5 , 7 1 9 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " WA 11 2 , 6 4 4 - - 11 2 , 6 4 4 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " WY P 14 0 , 0 2 6 - - - 14 0 , 0 2 6 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " WY U 28 , 8 8 1 - - - 28 , 8 8 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S CA 36 , 2 9 5 36 , 2 9 5 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S ID U 40 , 4 6 4 - - - 0 - 40 , 4 6 4 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S OR 27 7 , 7 6 2 - 27 7 , 7 6 2 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S UT 24 9 , 6 3 5 - - - 0 24 9 , 6 3 5 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S WA 76 , 1 7 1 - - 76 , 1 7 1 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S WY P 10 6 , 2 8 7 - - - 10 6 , 2 8 7 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S WY U 14 , 2 1 0 - - - 14 , 2 1 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T CA 18 , 5 6 1 18 , 5 6 1 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T ID U 10 , 6 6 9 - - - 0 - 10 , 6 6 9 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T OR 99 , 5 0 6 - 99 , 5 0 6 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T UT 21 8 , 0 4 1 - - - 0 21 8 , 0 4 1 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T WA 19 , 2 6 5 - - 19 , 2 6 5 0 - - - - 10 1 0 0 0 0 EL EC P L A N T I N S E R V 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T WY P 25 , 6 8 1 - - - 25 , 6 8 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T WY U 5, 1 2 1 - - - 5, 1 2 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S CA 20 , 8 5 2 20 , 8 5 2 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S ID U 29 , 4 7 8 - - - 0 - 29 , 4 7 8 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S OR 19 3 , 9 0 2 - 19 3 , 9 0 2 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S UT 58 9 , 2 9 7 - - - 0 58 9 , 2 9 7 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S WA 30 , 5 3 6 - - 30 , 5 3 6 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S WYP 47 , 6 5 2 - - - 47 , 6 5 2 - - - - 18 , 6 7 7 - - - 18 , 6 7 7 - - - - Pa g e 5 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 8 0 0 0 0 LI N E T R A N S F O R M E R S CA 55 , 5 3 8 55 , 5 3 8 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 8 0 0 0 0 LI N E T R A N S F O R M E R S ID U 85 , 0 9 2 - - - 0 - 85 , 0 9 2 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 8 0 0 0 0 LI N E T R A N S F O R M E R S OR 46 8 , 0 2 2 - 46 8 , 0 2 2 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 8 0 0 0 0 LI N E T R A N S F O R M E R S UT 57 0 , 3 2 1 - - - 0 57 0 , 3 2 1 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 8 0 0 0 0 LI N E T R A N S F O R M E R S WA 11 7 , 7 6 0 - - 11 7 , 7 6 0 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 8 0 0 0 0 LI N E T R A N S F O R M E R S WY P 11 2 , 0 9 4 - - - 11 2 , 0 9 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 8 0 0 0 0 LI N E T R A N S F O R M E R S WY U 15 , 7 7 6 - - - 15 , 7 7 6 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D CA 10 , 6 5 8 10 , 6 5 8 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D ID U 9, 0 6 3 - - - 0 - 9, 0 6 3 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D OR 99 , 9 8 8 - 99 , 9 8 8 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D UT 93 , 9 2 9 - - - 0 93 , 9 2 9 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D WA 24 , 4 8 5 - - 24 , 4 8 5 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D WY P 17 , 9 8 4 - - - 17 , 9 8 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D WY U 3, 7 3 4 - - - 3, 7 3 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D CA 16 , 9 8 2 16 , 9 8 2 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D ID U 35 , 6 6 4 - - - 0 - 35 , 6 6 4 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D OR 20 4 , 6 5 3 - 20 4 , 6 5 3 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D UT 25 1 , 9 2 5 - - - 0 25 1 , 9 2 5 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D WA 43 , 7 2 3 - - 43 , 7 2 3 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 2 0 0 0 SER V I C E S - U N D E R G R O U N D WY P 35 , 5 3 6 - - - 35 , 5 3 6 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D WY U 12 , 4 1 6 - - - 12 , 4 1 6 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 0 0 0 0 0 ME T E R S CA 8, 3 8 5 8, 3 8 5 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 0 0 0 0 0 ME T E R S ID U 16 , 8 2 8 - - - 0 - 16 , 8 2 8 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 0 0 0 0 0 ME T E R S OR 95 , 3 1 1 - 95 , 3 1 1 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 0 0 0 0 0 ME T E R S UT 94 , 4 4 5 - - - 0 94 , 4 4 5 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 0 0 0 0 0 ME T E R S WA 13 , 6 2 8 - - 13 , 6 2 8 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 0 0 0 0 0 ME T E R S WY P 13 , 9 9 4 - - - 13 , 9 9 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 0 0 0 0 0 ME T E R S WY U 2, 5 1 7 - - - 2, 5 1 7 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S CA 27 9 27 9 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S ID U 17 0 - - - 0 - 17 0 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S OR 2, 6 4 2 - 2, 6 4 2 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S UT 4, 2 1 9 - - - 0 4, 2 1 9 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WA 51 2 - - 51 2 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WY P 82 1 - - - 82 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WY U 15 5 - - - 15 5 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S CA 77 9 77 9 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S ID U 77 0 - - - 0 - 77 0 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S OR 24 , 2 0 5 - 24 , 2 0 5 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S UT 21 , 59 3 - - - 0 21 , 5 9 3 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WA 4, 0 7 3 - - 4, 0 7 3 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WY P 8, 5 3 6 - - - 8, 5 3 6 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WY U 2, 2 7 4 - - - 2, 2 7 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 0 0 0 0 LA N D A N D L A N D R I G H T S ID U 89 - - - 0 - 89 - - 10 1 0 0 0 0 EL EC P L A N T I N S E R V 38 9 0 0 0 0 LA N D A N D L A N D R I G H T S OR 22 8 - 22 8 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 0 0 0 0 LA N D A N D L A N D R I G H T S UT 1, 3 2 7 - - - 0 1, 3 2 7 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 0 0 0 0 LA N D A N D L A N D R I G H T S WY U 43 4 - - - 43 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 1 0 0 0 LA N D O W N E D I N F E E CA 99 7 99 7 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 1 0 0 0 LA N D O W N E D I N F E E CN 1, 1 2 9 27 35 2 78 83 54 1 47 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 1 0 0 0 LA N D O W N E D I N F E E ID U 10 0 - - - 0 - 10 0 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 1 0 0 0 LA N D O W N E D I N F E E OR 5, 8 8 6 - 5, 8 8 6 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 1 0 0 0 LA N D O W N E D I N F E E SG 0 0 0 0 0 0 0 0 - 7, 5 1 6 16 0 2, 0 7 3 57 0 1, 0 5 1 3, 2 3 1 43 0 2 - Pa g e 6 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 1 0 0 0 LA N D O W N E D I N F E E UT 2, 6 6 9 - - - 0 2, 6 6 9 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 1 0 0 0 LA N D O W N E D I N F E E WA 1, 0 9 9 - - 1, 0 9 9 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 1 0 0 0 LA N D O W N E D I N F E E WY P 1, 7 5 6 - - - 1, 7 5 6 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 1 0 0 0 LA N D O W N E D I N F E E WY U 22 1 - - - 22 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 2 0 0 0 LA N D R I G H T S ID U 5 - - - 0 - 5 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 2 0 0 0 LA N D R I G H T S SG 1 0 0 0 0 1 0 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 2 0 0 0 LA N D R I G H T S UT 84 - - - 0 84 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 2 0 0 0 LA N D R I G H T S WYP 52 - - - 52 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 38 9 2 0 0 0 LA N D R I G H T S WY U 22 - - - 22 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S CA 3, 5 9 0 3, 5 9 0 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S CN 8, 2 0 8 19 6 2, 5 6 2 56 6 60 5 3, 9 3 3 34 5 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S ID U 11 , 3 7 5 - - - 0 - 11 , 3 7 5 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S OR 34 , 3 8 7 - 34 , 3 8 7 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SE 1, 4 0 2 19 34 7 10 5 23 4 60 5 91 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SG 7, 7 3 0 11 1 2, 0 3 5 59 3 1, 1 7 4 3, 3 5 8 45 7 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SO 91 , 7 8 3 1, 9 4 9 25 , 3 1 1 6, 9 6 2 12 , 8 3 8 39 , 4 5 4 5, 2 4 7 23 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S UT 45 , 1 4 2 - - - 0 45 , 1 4 2 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WA 11 , 5 4 9 - - 11 , 5 4 9 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WY P 10 , 5 7 1 - - - 10 , 5 7 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 0 0 0 0 STR U C T U R E S A N D I M P R O V E M E N T S WY U 3, 8 8 8 - - - 3, 8 8 8 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R CA 50 6 50 6 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R ID U 33 4 - - - 0 - 33 4 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R OR 5, 4 6 3 - 5, 4 6 3 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R SO 4, 6 4 4 99 1, 2 8 1 35 2 65 0 1, 9 9 6 26 5 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R UT 33 - - - 0 33 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R WA 2, 4 0 7 - - 2, 4 0 7 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R WY P 4, 5 7 2 - - - 4, 5 7 2 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E CA 11 0 11 0 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E CN 1, 1 4 2 27 35 7 79 84 54 7 48 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E ID U 94 - - - 0 - 94 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E OR 1, 5 0 5 - 1, 5 0 5 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E SE 5 0 1 0 1 2 0 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E SG 1, 5 0 4 22 39 6 11 5 22 8 65 3 89 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E SO 12 , 0 9 2 25 7 3, 3 3 5 91 7 1, 6 9 1 5, 1 9 8 69 1 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E UT 75 7 - - - 0 75 7 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E WA 63 - - 63 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E WY P 54 8 - - - 54 8 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 0 0 0 0 OF F I C E F U R N I T U R E WY U 34 - - - 34 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S CA 32 32 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S CN 3, 3 0 7 79 1, 0 3 2 22 8 24 4 1, 5 8 5 13 9 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S ID U 34 1 - - - 0 - 34 1 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S OR 70 8 - 70 8 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S SE 12 0 3 1 2 5 1 0 - 10 1 0 0 0 0 EL EC P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S SG 2, 2 5 9 33 59 5 17 3 34 3 98 1 13 4 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S SO 41 , 3 7 0 87 8 11 , 4 0 9 3, 1 3 8 5, 7 8 7 17 , 7 8 3 2, 3 6 5 10 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S UT 43 3 - - - 0 43 3 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S WA 26 1 - - 26 1 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S WY P 1, 6 7 6 - - - 1, 6 7 6 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S WY U 27 - - - 27 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 3 0 0 0 OF F I C E E Q U I P M E N T CN 0 0 0 0 0 0 0 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 3 0 0 0 OF F I C E E Q U I P M E N T IDU 1 - - - 0 - 1 - - 3 - 3 - 0 - - - - Pa g e 7 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 3 0 0 0 OF F I C E E Q U I P M E N T SG 56 1 15 4 9 24 3 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 3 0 0 0 OF F I C E E Q U I P M E N T SO 11 5 2 32 9 16 49 7 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 3 0 0 0 OF F I C E E Q U I P M E N T UT 8 - - - 0 8 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 3 0 0 0 OF F I C E E Q U I P M E N T WY P 2 - - - 2 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 1 3 0 0 0 OF F I C E E Q U I P M E N T WY U 8 - - - 8 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S CA 41 41 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S ID U 25 9 - - - 0 - 25 9 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S OR 1, 75 4 - 1, 7 5 4 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S SE 52 1 13 4 9 22 3 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S SG 50 1 7 13 2 38 76 21 8 30 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S SO 55 9 12 15 4 42 78 24 0 32 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S UT 2, 5 1 7 - - - 0 2, 5 1 7 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S WA 18 0 - - 18 0 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S WY P 38 9 - - - 38 9 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S OR 11 6 - 11 6 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S SG 35 0 9 3 5 15 2 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S SO 91 2 25 7 13 39 5 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S UT 31 3 - - - 0 31 3 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S WA 31 - - 31 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 2 0 0 MID A N D F U L L S I Z E A U T O M O B I L E S WY P 19 - - - 19 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K CA 43 5 43 5 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K ID U 1, 5 8 8 - - - 0 - 1, 5 8 8 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K OR 5, 5 7 4 - 5, 5 7 4 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K SE 17 0 2 42 13 28 73 11 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K SG 8, 4 7 2 12 2 2, 2 3 0 65 0 1, 2 8 7 3, 6 8 0 50 1 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K SO 1, 2 6 4 27 34 9 96 17 7 54 3 72 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K UT 7, 2 8 2 - - - 0 7, 2 8 2 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K WA 1, 1 9 3 - - 1, 1 9 3 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K WY P 2, 0 6 1 - - - 2, 0 6 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K WY U 33 8 - - - 33 8 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " CA 87 2 87 2 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " ID U 3, 3 2 9 - - - 0 - 3, 3 2 9 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " OR 12 , 3 3 5 - 12 , 3 3 5 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " SE 21 5 3 53 16 36 93 14 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " SG 7, 1 7 2 10 3 1, 8 8 8 55 0 1, 0 8 9 3, 1 1 5 42 4 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " SO 44 7 9 12 3 34 63 19 2 26 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " UT 18 , 7 3 2 - - - 0 18 , 7 3 2 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " WA 2, 9 0 0 - - 2, 9 0 0 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " WYP 4, 2 8 1 - - - 4, 2 8 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " WY U 1, 1 9 7 - - - 1, 1 9 7 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 6 0 0 DU M P T R U C K S OR 26 9 - 26 9 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 6 0 0 DU M P T R U C K S SE 4 0 1 0 1 2 0 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 6 0 0 DU M P T R U C K S SG 3, 9 2 5 56 1, 0 3 3 30 1 59 6 1, 7 0 5 23 2 1 - 10 1 0 0 0 0 EL EC P L A N T I N S E R V 39 2 0 6 0 0 DU M P T R U C K S UT 12 5 - - - 0 12 5 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 9 0 0 TR A I L E R S CA 48 9 48 9 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 9 0 0 TR A I L E R S ID U 1, 2 3 2 - - - 0 - 1, 2 3 2 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 9 0 0 TR A I L E R S OR 3, 8 2 9 - 3, 8 2 9 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 9 0 0 TR A I L E R S SE 41 1 10 3 7 18 3 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 9 0 0 TR A I L E R S SG 1, 4 9 8 22 39 4 11 5 22 8 65 1 89 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 9 0 0 TR A I L E R S SO 1, 0 6 1 23 29 3 80 14 8 45 6 61 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 9 0 0 TR A I L E R S UT 7, 26 6 - - - 0 7, 2 6 6 - - - 89 3 - - 89 3 0 - - - - Pa g e 8 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 9 0 0 TR A I L E R S WY P 2, 9 9 4 - - - 2, 9 9 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 0 9 0 0 TR A I L E R S WY U 38 4 - - - 38 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V CA 10 4 10 4 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V ID U 88 - - - 0 - 88 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V OR 41 5 - 41 5 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V SE 6 0 2 0 1 3 0 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V SG 1, 0 2 6 15 27 0 79 15 6 44 6 61 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V SO 35 1 10 3 5 15 2 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V UT 42 6 - - - 0 42 6 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V WA 12 9 - - 12 9 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V WY P 27 8 - - - 27 8 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V WY U 16 - - - 16 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S OR 31 7 - 31 7 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S SG 45 7 7 12 0 35 69 19 9 27 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S SO 31 6 7 87 24 44 13 6 18 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S UT 1, 5 8 9 - - - 0 1, 5 8 9 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S WA 17 0 - - 17 0 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S WY P 86 - - - 86 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 2 3 0 0 0 TR A N S P O R T A T I O N E Q U I P M E N T SO 2, 9 9 3 64 82 5 22 7 41 9 1, 2 8 7 17 1 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 3 0 0 0 0 STO R E S E Q U I P M E N T CA 18 0 18 0 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 3 0 0 0 0 ST O R E S E Q U I P M E N T ID U 50 8 - - - 0 - 50 8 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 3 0 0 0 0 ST O R E S E Q U I P M E N T OR 2, 7 4 4 - 2, 7 4 4 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 3 0 0 0 0 ST O R E S E Q U I P M E N T SG 5, 9 2 3 85 1, 5 5 9 45 4 90 0 2, 5 7 3 35 0 2 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 3 0 0 0 0 ST O R E S E Q U I P M E N T SO 25 5 5 70 19 36 11 0 15 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 3 0 0 0 0 ST O R E S E Q U I P M E N T UT 3, 3 8 2 - - - 0 3, 3 8 2 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 3 0 0 0 0 ST O R E S E Q U I P M E N T WA 74 2 - - 74 2 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 3 0 0 0 0 ST O R E S E Q U I P M E N T WY P 1, 2 1 5 - - - 1, 2 1 5 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 3 0 0 0 0 ST O R E S E Q U I P M E N T WY U 1 - - - 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " CA 85 1 85 1 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " ID U 2, 1 3 1 - - - 0 - 2, 1 3 1 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " OR 11 , 0 4 9 - 11 , 0 4 9 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " SE 11 8 2 29 9 20 51 8 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " SG 24 , 4 4 5 35 2 6, 4 3 4 1, 8 7 6 3, 7 1 3 10 , 6 1 7 1, 4 4 5 9 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " SO 2, 1 5 2 46 59 4 16 3 30 1 92 5 12 3 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " UT 14 , 8 3 9 - - - 0 14 , 8 3 9 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " WA 2, 8 9 3 - - 2, 8 9 3 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " WY P 3, 7 6 9 - - - 3, 7 6 9 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " WY U 40 2 - - - 40 2 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T CA 30 5 30 5 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T ID U 1, 3 0 7 - - - 0 - 1, 3 0 7 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T OR 8, 5 2 4 - 8, 5 2 4 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T SE 1, 3 2 4 18 32 8 99 22 1 57 1 86 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T SG 6, 3 8 0 92 1, 6 7 9 49 0 96 9 2, 7 7 1 37 7 2 - 10 1 0 0 0 0 EL EC P L A N T I N S E R V 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T SO 4, 9 6 3 10 5 1, 3 6 9 37 6 69 4 2, 1 3 3 28 4 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T UT 7, 9 3 9 - - - 0 7, 9 3 9 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T WA 1, 3 7 2 - - 1, 3 7 2 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T WY P 2, 6 4 2 - - - 2, 6 4 2 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T WY U 12 1 - - - 12 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 3 0 0 "A E R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V CA 1, 5 6 4 1, 5 6 4 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 3 0 0 "A E R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V ID U 3, 1 4 8 - - - 0 - 3, 1 4 8 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 3 0 0 "A E R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V OR 12 , 08 1 - 12 , 0 8 1 - 0 - - - - 47 5 7 12 5 36 72 20 6 28 0 - Pa g e 9 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 3 0 0 "A E R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V SO 1, 3 3 9 28 36 9 10 2 18 7 57 6 77 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 3 0 0 "A E R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V UT 12 , 6 3 6 - - - 0 12 , 6 3 6 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 3 0 0 "A E R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V WA 2, 8 9 1 - - 2, 8 9 1 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 3 0 0 "A E R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V WY P 4, 8 4 4 - - - 4, 8 4 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 3 0 0 "A E R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V WY U 97 8 - - - 97 8 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S CA 17 3 17 3 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S ID U 17 1 - - - 0 - 17 1 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S OR 89 2 - 89 2 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S SG 12 4 2 33 10 19 54 7 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S UT 40 9 - - - 0 40 9 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S WY U 21 0 - - - 21 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V CA 2, 1 0 1 2, 1 0 1 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V ID U 3, 0 6 2 - - - 0 - 3, 0 6 2 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V OR 12 , 0 4 7 - 12 , 0 4 7 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V SG 1, 3 0 8 19 34 4 10 0 19 9 56 8 77 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V SO 1, 7 6 7 38 48 7 13 4 24 7 76 0 10 1 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V UT 14 , 6 7 3 - - - 0 14 , 6 7 3 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V WA 2, 9 9 2 - - 2, 9 9 2 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V WY P 5, 5 1 1 - - - 5, 5 1 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 0 8 0 0 "AE R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V WY U 83 0 - - - 83 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 0 0 0 CR A N E S OR 41 3 - 41 3 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 0 0 0 CR A N E S SG 3, 2 8 7 47 86 5 25 2 49 9 1, 4 2 7 19 4 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 0 0 0 CR A N E S UT 3 - - - 0 3 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 1 0 0 HE A V Y C O N S T R U C T I O N E Q U I P , P R O D U C T D I G G E R OR 1, 2 1 7 - 1, 2 1 7 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 1 0 0 HE A V Y C O N S T R U C T I O N E Q U I P , P R O D U C T D I G G E R SG 34 , 7 7 1 50 0 9, 1 5 2 2, 6 6 8 5, 2 8 1 15 , 1 0 2 2, 0 5 5 12 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 1 0 0 HE A V Y C O N S T R U C T I O N E Q U I P , P R O D U C T D I G G E R SO 1, 3 2 1 28 36 4 10 0 18 5 56 8 76 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 1 0 0 HE A V Y C O N S T R U C T I O N E Q U I P , P R O D U C T D I G G E R UT 1, 4 7 6 - - - 0 1, 4 7 6 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 1 0 0 HE A V Y C O N S T R U C T I O N E Q U I P , P R O D U C T D I G G E R WY P 90 0 - - - 90 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S CA 1, 6 3 9 1, 6 3 9 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S ID U 2, 9 7 1 - - - 0 - 2, 9 7 1 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S OR 9, 9 5 2 - 9, 9 5 2 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S SG 32 5 5 86 25 49 14 1 19 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S SO 1, 1 4 5 24 31 6 87 16 0 49 2 65 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S UT 16 , 2 9 7 - - - 0 16 , 2 9 7 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S WA 2, 1 9 2 - - 2, 1 9 2 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S WY P 4, 4 3 0 - - - 4, 4 3 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S WY U 99 4 - - - 99 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R CA 52 9 52 9 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R IDU 1, 4 9 8 - - - 0 - 1, 4 9 8 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R OR 2, 7 6 5 - 2, 7 6 5 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R SE 23 7 3 59 18 39 10 2 15 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R SG 7, 1 4 6 10 3 1, 8 8 1 54 8 1, 0 8 5 3, 1 0 4 42 2 3 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R SO 58 9 13 16 3 45 82 25 3 34 0 - 10 1 0 0 0 0 EL EC P L A N T I N S E R V 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R UT 5, 2 1 5 - - - 0 5, 2 1 5 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R WA 87 2 - - 87 2 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R WY P 1, 7 7 2 - - - 1, 7 7 2 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R WY U 78 0 - - - 78 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T CA 6, 2 2 6 6, 2 2 6 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T CN 3, 8 4 9 92 1, 2 0 1 26 6 28 4 1, 8 4 4 16 2 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T ID U 11 , 1 9 8 - - - 0 - 11 , 1 9 8 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T OR 74 , 65 4 - 74 , 6 5 4 - 0 - - - - 27 8 4 69 21 46 12 0 18 0 - Pa g e 1 0 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SG 17 8 , 8 1 8 2, 5 7 3 47 , 0 6 5 13 , 7 2 0 27 , 1 5 9 77 , 6 6 7 10 , 5 7 0 64 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SO 93 , 8 2 4 1, 9 9 2 25 , 8 7 4 7, 1 1 7 13 , 1 2 4 40 , 3 3 1 5, 3 6 3 24 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T UT 62 , 2 1 8 - - - 0 62 , 2 1 8 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WA 12 , 2 4 9 - - 12 , 2 4 9 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WY P 24 , 1 8 0 - - - 24 , 1 8 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WY U 5, 9 1 1 - - - 5, 9 1 1 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T CA 31 3 31 3 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T IDU 32 8 - - - 0 - 32 8 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T OR 2, 4 9 3 - 2, 4 9 3 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T SE 82 1 20 6 14 35 5 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T SG 4, 1 9 1 60 1, 1 0 3 32 2 63 6 1, 8 2 0 24 8 2 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T SO 49 5 11 13 7 38 69 21 3 28 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T UT 1, 7 5 3 - - - 0 1, 7 5 3 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T WA 52 0 - - 52 0 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T WY P 72 0 - - - 72 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T WY U 10 4 - - - 10 4 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T CA 50 50 - - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T CN 82 2 26 6 6 40 3 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T ID U 82 - - - 0 - 82 - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MIS C E L L A N E O U S E Q U I P M E N T OR 1, 2 2 2 - 1, 2 2 2 - 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SE 4 0 1 0 1 2 0 0 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SG 2, 7 3 8 39 72 1 21 0 41 6 1, 1 8 9 16 2 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SO 2, 2 0 2 47 60 7 16 7 30 8 94 7 12 6 1 - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T UT 1, 3 8 0 - - - 0 1, 3 8 0 - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WA 18 8 - - 18 8 0 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WY P 22 9 - - - 22 9 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WY U 17 - - - 17 - - - - 10 1 0 0 0 0 EL E C P L A N T I N S E R V 39 9 2 1 0 0 LA N D O W N E D I N F E E SE 1, 8 5 5 25 45 9 13 9 30 9 80 1 12 1 1 - 10 1 0 0 0 0 T o t a l 28 , 1 3 8 , 1 5 9 59 8 , 9 8 2 7, 7 5 1 , 3 9 1 2, 1 3 2 , 1 9 9 3, 9 3 4 , 7 3 4 12 , 1 0 3 , 9 7 4 1, 6 0 9 , 7 3 5 7, 1 4 4 - 10 1 9 0 0 0 EL EC P L T I N S E R V - O T H 14 0 1 2 9 EL E C T R I C P L A N T I N S E R V I C E - O T H E R SO (4 1 ) (1 ) (1 1 ) (3 ) (6 ) (1 8 ) (2 ) (0 ) - 10 1 9 0 0 0 EL E C P L T I N S E R V - O T H 14 0 1 3 9 PR O D U C T I O N P L A N T - N O N - R E C O N C I L E D SG (1 6 , 0 9 0 ) (2 3 2 ) (4 , 2 3 5 ) (1 , 2 3 4 ) (2 , 4 4 4 ) (6 , 9 8 8 ) (9 5 1 ) (6 ) - 10 1 9 0 0 0 EL E C P L T I N S E R V - O T H 14 0 1 4 9 TR A N S P L A N T N O N - R E C O N C I L E D SG (2 , 7 4 6 ) (4 0 ) (7 2 3 ) (2 1 1 ) (4 1 7 ) (1 , 1 9 2 ) (1 6 2 ) (1 ) - 10 1 9 0 0 0 EL E C P L T I N S E R V - O T H 14 0 1 6 9 DI S T R I B N - N O N - R E C O N C I L E D CA (7 7 ) (7 7 ) - - 0 - - - - 10 1 9 0 0 0 EL E C P L T I N S E R V - O T H 14 0 1 6 9 DI S T R I B N - N O N - R E C O N C I L E D ID U (2 2 1 ) - - - 0 - (2 2 1 ) - - 10 1 9 0 0 0 EL E C P L T I N S E R V - O T H 14 0 1 6 9 DI S T R I B N - N O N - R E C O N C I L E D OR (1 , 6 0 9 ) - (1 , 6 0 9 ) - 0 - - - - 10 1 9 0 0 0 EL E C P L T I N S E R V - O T H 14 0 1 6 9 DI S T R I B N - N O N - R E C O N C I L E D UT (1 , 7 7 1 ) - - - 0 (1 , 7 7 1 ) - - - 10 1 9 0 0 0 EL E C P L T I N S E R V - O T H 14 0 1 6 9 DI ST R I B N - N O N - R E C O N C I L E D WA (5 1 4 ) - - (5 1 4 ) 0 - - - - 10 1 9 0 0 0 EL E C P L T I N S E R V - O T H 14 0 1 6 9 DI S T R I B N - N O N - R E C O N C I L E D WY U (5 1 1 ) - - - (5 1 1 ) - - - - 10 1 9 0 0 0 T o t a l (2 3 , 5 8 0 ) (3 4 9 ) (6 , 5 7 8 ) (1 , 9 6 2 ) (3 , 3 7 8 ) (9 , 9 6 9 ) (1 , 3 3 7 ) (7) - 10 2 0 0 0 0 EL E C P L P U R O R S L D 0 EL E C T R I C P L A N T P U R C H A S E D O R S O L D SG (5 5 3 ) (8 ) (1 4 6 ) (4 2 ) (8 4 ) (2 4 0 ) (3 3 ) (0 ) - 10 2 0 0 0 0 EL E C P L P U R O R S L D 14 0 7 0 8 CO N T R A E L E C P L A N T P U R C H O R S O L D - L O S S SG 55 3 8 14 6 42 84 24 0 33 0 - 10 2 0 0 0 0 T o t a l 0 - - - 0 - - - - 10 6 1 0 0 0 DI S T C O M P C O N S T N O T 0 DI S T R I B C O M P L E T E D C O N S T R U C T N N O T C L A S S I F CA 1, 3 2 5 1, 3 2 5 - - 0 - - - - 10 6 1 0 0 0 DI S T C O M P C O N S T N O T 0 DI S T R I B C O M P L E T E D C O N S T R U C T N N O T C L A S S I F ID U 3, 9 5 8 - - - 0 - 3, 9 5 8 - - 10 6 1 0 0 0 DI S T C O M P C O N S T N O T 0 DI S T R I B C O M P L E T E D C O N S T R U C T N N O T C L A S S I F OR 36 , 6 5 4 - 36 , 6 5 4 - 0 - - - - 10 6 1 0 0 0 DI S T C O M P C O N S T N O T 0 DI S T R I B C O M P L E T E D C O N S T R U C T N N O T C L A S S I F UT 32 , 0 4 8 - - - 0 32 , 0 4 8 - - - 10 6 1 0 0 0 DI S T C O M P C O N S T N O T 0 DI S T R I B C O M P L E T E D C O N S T R U C T N N O T C L A S S I F WA 9, 4 3 5 - - 9, 4 3 5 0 - - - - 10 6 1 0 0 0 DI S T C O M P C O N S T N O T 0 DI S T R I B C O M P L E T E D C O N S T R U C T N N O T C L A S S I F WY U 13 , 0 0 8 - - - 13 , 0 0 8 - - - - 10 6 1 0 0 0 T o t a l 96 , 4 2 9 1, 3 2 5 36 , 6 5 4 9, 4 3 5 13 , 0 0 8 32 , 0 4 8 3, 9 5 8 - - 10 6 2 0 0 0 TRA N C O M P C O N S T N O T 0 TR A N S M C O M P L E T E D C O N S T R U C T N N O T C L A S S I F I SG 77 , 7 2 1 1, 1 1 8 20 , 4 5 6 5, 9 6 3 11 , 8 0 4 33 , 7 5 7 4, 5 9 4 28 - 10 6 2 0 0 0 T o t a l 77 , 7 2 1 1, 1 1 8 20 , 4 5 6 5, 9 6 3 11 , 8 0 4 33 , 7 5 7 4, 5 9 4 28 - 10 6 3 0 0 0 PR O D C O M P C O N S T N O T 0 PR O D C O M P L E T E D C O N S T R U C T N N O T C L A S S I F I E D SG 66 , 14 3 95 2 17 , 4 0 9 5, 0 7 5 10 , 0 4 6 28 , 7 2 8 3, 9 1 0 24 - Pa g e 1 1 o f 1 1 El e c t r i c P l a n t i n S e r v i c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 6 3 0 0 0 T o t a l 66 , 1 4 3 95 2 17 , 4 0 9 5, 0 7 5 10 , 0 4 6 28 , 7 2 8 3, 9 1 0 24 - 10 6 4 0 0 0 GE N C O M P C O N S T N O T 0 GE N E R A L C O M P L E T E D C O N S T R U C T N N O T C L A S S I F SO 50 , 1 2 4 1, 0 6 4 13 , 8 2 3 3, 8 0 2 7, 0 1 1 21 , 5 4 6 2, 8 6 5 13 - 10 6 4 0 0 0 T o t a l 50 , 1 2 4 1, 0 6 4 13 , 8 2 3 3, 8 0 2 7, 0 1 1 21 , 5 4 6 2, 8 6 5 13 - Gr a n d T o t a l 28 , 4 0 4 , 9 9 6 60 3 , 0 9 2 7, 8 3 3 , 1 5 5 2, 1 5 4 , 5 1 2 3, 9 7 3 , 2 2 5 12 , 2 1 0 , 0 8 4 1, 6 2 3 , 7 2 6 7, 2 0 2 - B9. CAPITAL LEASE PLANT Pa g e 1 o f 1 Ca p i t a l L e a s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t All o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 1 1 0 0 0 PR P T Y U N D C P T L L S S 39 0 8 2 2 0 (F I N A N C E L E A S E S - B L D G S ) OR 2, 4 6 3 - 2, 4 6 3 - - - - - - 10 1 1 0 0 0 PR P T Y U N D C P T L L S S 39 0 8 2 2 0 (F I N A N C E L E A S E S - B L D G S ) SO 2, 3 8 0 51 65 6 18 1 33 3 1, 0 2 3 13 6 1 - 10 1 1 0 0 0 PR P T Y U N D C P T L L S S 39 0 8 2 3 0 (F I N A N C E L E A S E S - G A S ) SG 12 , 1 5 9 17 5 3, 2 0 0 93 3 1, 8 4 7 5, 2 8 1 71 9 4 - 10 1 1 0 0 0 T o t a l 17 , 0 0 2 22 5 6, 3 2 0 1, 1 1 3 2, 1 8 0 6, 3 0 4 85 5 5 - 10 1 1 5 0 0 CA P L E A S E S – A C C M A M R T 39 0 8 2 2 0 (F I N A N C E L E A S E S - B L D G S ) OR (4 1 1 ) - (4 1 1 ) - - - - - - 10 1 1 5 0 0 CA P L E A S E S – A C C M A M R T 39 0 8 2 2 0 (F I N A N C E L E A S E S - B L D G S ) SO (9 8 5 ) (2 1 ) (2 7 2 ) (7 5 ) (1 3 8 ) (4 2 3 ) (5 6 ) (0 ) - 10 1 1 5 0 0 CA P L E A S E S – A C C M A M R T 39 0 8 2 3 0 (F I N A N C E L E A S E S - G A S ) SG (9 1 1 ) (1 3 ) (2 4 0 ) (7 0 ) (1 3 8 ) (3 9 6 ) (5 4 ) (0 ) - 10 1 1 5 0 0 T o t a l (2 , 3 0 7 ) (3 4 ) (9 2 2 ) (1 4 5 ) (2 7 6 ) (8 1 9 ) (1 1 0 ) (1 ) - 10 1 1 9 0 0 PR P T Y U N D C P T L L S S - O 14 2 7 8 5 FI N A N C E L E A S E R O U A S S E T S ( C O S T ) - P P A S UT 11 , 7 1 4 - - - - 11 , 7 1 4 - - - 10 1 1 9 0 0 PR P T Y U N D C P T L L S S - O 14 2 7 9 4 FI N L E A S E R O U A S S E T S ( C O S T ) - O T H E R - T E M P OR 3,1 4 6 - 3, 1 4 6 - - - - - - 10 1 1 9 0 0 PR P T Y U N D C P T L L S S - O 14 2 7 9 4 FI N L E A S E R O U A S S E T S ( C O S T ) - O T H E R - T E M P SG 4, 7 9 3 69 1, 2 6 1 36 8 72 8 2, 0 8 2 28 3 2 - 10 1 1 9 0 0 PR P T Y U N D C P T L L S S - O 14 2 7 9 4 FI N L E A S E R O U A S S E T S ( C O S T ) - O T H E R - T E M P SO 10 , 2 8 4 21 8 2, 8 3 6 78 0 1, 4 3 9 4, 4 2 1 58 8 3 - 10 1 1 9 0 0 T o t a l 29 , 9 3 7 28 7 7, 2 4 4 1, 1 4 8 2, 1 6 6 18 , 2 1 7 87 1 4 - 10 1 1 9 5 0 CA P L E A S E S – A C C M A M R T 14 2 8 8 5 Fi n a n c e L e a s e R O U A s s e t s ( A / D ) - P P A s UT (7 , 7 9 4 ) - - - - (7 , 7 9 4 ) - - - 10 1 1 9 5 0 CA P L E A S E S – A C C M A M R T 14 2 8 9 4 Fi n L e a s e R O U A s s e t s ( A / D ) - O t h e r - T e m p OR (3 , 1 4 6 ) - (3 , 1 4 6 ) - - - - - - 10 1 1 9 5 0 CA P L E A S E S – A C C M A M R T 14 2 8 9 4 Fi n L e a s e R O U A s s e t s ( A / D ) - O t h e r - T e m p SG (4 , 7 9 3 ) (6 9 ) (1 , 2 6 1 ) (3 6 8 ) (7 2 8 ) (2 , 0 8 2 ) (2 8 3 ) (2 ) - 10 1 1 9 5 0 CA P L E A S E S – A C C M A M R T 14 2 8 9 4 Fi n L e a s e R O U A s s e t s ( A / D ) - O t h e r - T e m p SO (1 0 , 2 8 4 ) (2 1 8 ) (2 , 8 3 6 ) (7 8 0 ) (1 , 4 3 9 ) (4 , 4 2 1 ) (5 8 8 ) (3 ) - 10 1 1 9 5 0 T o t a l (2 6 , 0 1 7 ) (2 8 7 ) (7 , 2 4 4 ) (1 , 1 4 8 ) (2 , 1 6 6 ) (1 4 , 2 9 6 ) (8 7 1 ) (4 ) - Gr a n d T o t a l 18 , 6 1 6 19 1 5, 3 9 8 96 9 1, 9 0 3 9, 4 0 5 74 5 4 - B10.PLANT HELD FOR FUTURE USE Pa g e 1 o f 1 Pl a n t H e l d f o r F u t u r e U s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 5 0 0 0 0 EL P L T H L D F T R U S E 34 0 1 0 0 0 LA N D O W N E D I N F E E SG 8, 9 2 3 12 8 2, 3 4 9 68 5 1, 3 5 5 3, 8 7 6 52 7 3 - 10 5 0 0 0 0 EL P L T H L D F T R U S E 35 0 1 0 0 0 LA N D O W N E D I N F E E SG 2, 9 0 3 42 76 4 22 3 44 1 1, 2 6 1 17 2 1 - 10 5 0 0 0 0 EL P L T H L D F T R U S E 35 0 2 0 0 0 LA N D R I G H T S SG 75 5 11 19 9 58 11 5 32 8 45 0 - 10 5 0 0 0 0 EL P L T H L D F T R U S E 36 0 1 0 0 0 LA N D O W N E D I N F E E CA 68 3 68 3 - - - - - - - 10 5 0 0 0 0 EL P L T H L D F T R U S E 36 0 1 0 0 0 LA N D O W N E D I N F E E OR 3, 9 1 2 - 3, 9 1 2 - - - - - - 10 5 0 0 0 0 EL P L T H L D F T R U S E 36 0 1 0 0 0 LA N D O W N E D I N F E E UT 5, 7 3 1 - - - - 5, 7 3 1 - - - 10 5 0 0 0 0 EL P L T H L D F T R U S E 36 0 1 0 0 0 LA N D O W N E D I N F E E WY P 1 - - - 1 - - - - 10 5 0 0 0 0 EL P L T H L D F T R U S E 38 9 1 0 0 0 LA N D O W N E D I N F E E OR 2, 9 8 2 - 2, 9 8 2 - - - - - - 10 5 0 0 0 0 T o t a l 25 , 8 9 0 86 4 10 , 2 0 6 96 5 1, 9 1 1 11 , 1 9 5 74 4 5 0 Gr a n d T o t a l 25 , 8 9 0 86 4 10 , 2 0 6 96 5 1, 9 1 1 11 , 1 9 5 74 4 5 0 B11. MISC. DEFERRED DEBITS Pa g e 1 o f 1 De f e r r e d D e b i t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 6 1 0 0 0 MS D E F D B - O T H W I P 18 5 0 1 6 EM I S S I O N R E D U C T I O N C R E D I T S P U R C H A S E D SE 2, 3 4 7 32 58 1 17 6 39 1 1, 0 1 3 15 3 1 - 18 6 1 0 0 0 MS D E F D B - O T H W I P 18 5 0 1 7 ER C s - I m p a i r m e n t R e s e r v e SE (2 , 0 4 0 ) (2 8 ) (5 0 5 ) (1 5 3 ) (3 4 0 ) (8 8 0 ) (1 3 3 ) (1 ) - 18 6 1 0 0 0 T o t a l 30 7 4 76 23 51 13 2 20 0 0 18 6 1 2 0 0 FI N A N C I N G C O S T S D E F R 18 5 0 2 6 DE F E R R E D - S - 3 S H E L F R E G I S T R A T I O N C O S T S SO 16 4 3 45 12 23 70 9 0 - 18 6 1 2 0 0 FI N A N C I N G C O S T S D E F R 18 5 0 2 7 UN A M O R T I Z E D C R E D I T A G R E E M E N T C O S T S OT H E R 1, 6 8 3 - - - - - - - 1, 6 8 3 18 6 1 2 0 0 FI N A N C I N G C O S T S D E F R 18 5 0 2 9 UN A M O R T I Z E D P C R B M A D E C O N V E R S I O N C O S T S OT H E R 43 4 - - - - - - - 43 4 18 6 1 2 0 0 FI N A N C I N G C O S T S D E F R 18 5 0 3 0 UN A M O R T I Z E D ' 9 4 S E R I E S R E S T R U C T U R I N G C O S OT H E R 28 4 - - - - - - - 28 4 18 6 1 2 0 0 T o t a l 2, 5 6 5 3 45 12 23 70 9 0 2, 4 0 2 18 6 5 0 0 0 DE F C O A L M I N E C O S T S 18 4 4 1 4 DE F E R R E D C O A L C O S T S - W Y O D A K S E T T L E M E N T SE 1, 0 0 6 14 24 9 75 16 8 43 4 66 0 - 18 6 5 0 0 0 DE F C O A L M I N E C O S T S 18 4 4 1 7 Pr e p a i d C o a l C o s t s - W y o d a k S h o r t f a l l SE 3, 6 4 7 50 90 2 27 3 60 8 1, 5 7 4 23 8 1 - 18 6 5 0 0 0 T o t a l 4, 6 5 2 64 1, 1 5 1 34 9 77 6 2, 0 0 8 30 3 2 0 18 6 7 0 0 0 MS C D F D R - B A L T R A N 13 4 3 0 0 DE F E R R E D C H A R G E S SE 1 0 0 0 0 1 0 0 - 18 6 7 0 0 0 T o t a l 1 0 0 0 0 1 0 0 0 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 13 4 3 0 4 De f C h r g - C l o u d B a s e d S o f t w a r e I m p l SO 73 5 16 20 3 56 10 3 31 6 42 0 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 13 4 3 0 5 Ot h D e f C h r g - I T L i c e n s e s / M a i n t e n a n c e OT H E R 75 - - - - - - - 75 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 0 6 TG S B U Y O U T SG 1 0 0 0 0 1 0 0 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 1 3 ME A D - P H O E N I X - A V A I L A B I L I T Y & T R A N S C H A R G E SG 9, 8 4 7 14 2 2, 5 9 2 75 6 1, 4 9 6 4, 2 7 7 58 2 4 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 3 5 LA C O M B I R R I G A T I O N SG 95 1 25 7 14 41 6 0 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 3 6 BO G U S C R E E K SG 82 9 12 21 8 64 12 6 36 0 49 0 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 3 7 PO I N T - T O - P O I N T T R A N S R E S E R V A T I O N S SG 1, 0 6 1 15 27 9 81 16 1 46 1 63 0 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 5 1 BP A L T T R A N S M I S S I O N P R E P A I D OT H E R 49 8 - - - - - - - 49 8 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 5 9 LT L a k e S i d e 2 M a i n t . P r e p a y m e n t SG 14 , 1 0 0 20 3 3, 7 1 1 1, 0 8 2 2, 1 4 1 6, 1 2 4 83 3 5 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 6 0 LT L A K E S I D E M A I N T P R E P A Y M E N T SG 29 , 7 7 2 42 8 7, 8 3 6 2, 2 8 4 4, 5 2 2 12 , 9 3 1 1, 7 6 0 11 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 6 1 LT C H E H A L I S C S A M A I N T . P R E P A Y M E N T SG 16 , 9 4 7 24 4 4, 4 6 0 1, 3 0 0 2, 5 7 4 7, 3 6 0 1, 0 0 2 6 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 6 2 LT C u r r a n t C r e e k C S A M a i n t P r e p a y m e n t SG 15 , 3 5 0 22 1 4, 0 4 0 1, 1 7 8 2, 3 3 1 6, 6 6 7 90 7 6 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 7 1 LT C h e h a l i s C S A P r e p a i d O & M SG 74 5 11 19 6 57 11 3 32 3 44 0 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 3 7 2 LT C u r r a n t C r e e k C S A P r e p a i d O & M SG 1, 6 5 7 24 43 6 12 7 25 2 72 0 98 1 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 5 8 0 LT P r e p a i d - F S A C a p i t a l - S e v e n M i l e I SG 68 0 10 17 9 52 10 3 29 5 40 0 - 18 6 8 0 0 0 MI S C D F D R - O T H - C S T 18 5 5 8 1 LT P r e p a i d - F S A C a p i t a l - S e v e n M i l e I I SG 13 4 2 35 10 20 58 8 0 - 18 6 8 0 0 0 T o t a l 92 , 5 2 7 1, 3 2 8 24 , 2 1 1 7, 0 5 4 13 , 9 5 7 39 , 9 3 5 5, 4 3 4 33 57 3 18 6 9 0 0 0 MI S C D F D R - O T H - N C 18 5 3 3 4 HE R M I S T O N S W A P SG 2, 8 4 7 41 74 9 21 8 43 2 1, 2 3 7 16 8 1 - 18 6 9 0 0 0 T o t a l 2, 8 4 7 41 74 9 21 8 43 2 1, 2 3 7 16 8 1 0 Gr a n d T o t a l 10 2 , 8 9 9 1, 4 4 1 26 , 2 3 3 7, 6 5 7 15 , 2 4 0 43 , 3 8 3 5, 9 3 5 36 2, 9 7 5 B12. BLANK B13. MATERIALS & SUPPLIES Pa g e 1 o f 4 Ma t e r i a l & S u p p l i e s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t All o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 15 1 1 1 2 0 CO A L I N V N T R Y - H U N T E R 0 CO A L I N V E N T O R Y - H U N T E R SE 27 , 2 6 0 37 4 6, 7 4 6 2, 0 4 2 4, 5 4 5 11 , 7 6 5 1, 7 7 8 9 - 15 1 1 1 2 0 T o t a l 27 , 2 6 0 37 4 6, 7 4 6 2, 0 4 2 4, 5 4 5 11 , 7 6 5 1, 7 7 8 9 - 15 1 1 1 3 0 CO A L I N V N T R Y - H T G 0 CO A L I N V E N T O R Y - H U N T I N G T O N SE 25 , 9 3 8 35 6 6, 4 1 9 1, 9 4 3 4, 3 2 5 11 , 1 9 5 1, 6 9 2 9 - 15 1 1 1 3 0 T o t a l 25 , 9 3 8 35 6 6, 4 1 9 1, 9 4 3 4, 3 2 5 11 , 1 9 5 1, 6 9 2 9 - 15 1 1 1 4 0 CO A L I N V N T R Y - J B 0 CO A L I N V E N T O R Y - J I M B R I D G E R SE 16 , 6 0 7 22 8 4, 1 1 0 1, 2 4 4 2, 7 6 9 7, 1 6 8 1, 0 8 3 6 - 15 1 1 1 4 0 T o t a l 16 , 6 0 7 22 8 4, 1 1 0 1, 2 4 4 2, 7 6 9 7, 1 6 8 1, 0 8 3 6 - 15 1 1 1 6 0 CO A L I N V N T R Y - N A U 0 CO A L I N V E N T O R Y - N A U G H T O N SE 18 , 6 8 0 25 6 4, 6 2 3 1, 3 9 9 3, 1 1 5 8, 0 6 2 1, 2 1 8 6 - 15 1 1 1 6 0 T o t a l 18 , 6 8 0 25 6 4, 6 2 3 1, 3 9 9 3, 1 1 5 8, 0 6 2 1, 2 1 8 6 - 15 1 1 2 0 0 CO A L I N V N T R Y - C H O L L A 0 CO A L I N V E N T O R Y - C H O L L A SE 7, 5 4 4 10 4 1, 8 6 7 56 5 1, 2 5 8 3, 2 5 6 49 2 3 - 15 1 1 2 0 0 T o t a l 7, 5 4 4 10 4 1, 8 6 7 56 5 1, 2 5 8 3, 2 5 6 49 2 3 - 15 1 1 3 0 0 CO A L I N V N T R Y - C O L S T R I 0 CO A L I N V E N T O R Y - C O L S T I P SE 1, 6 1 1 22 39 9 12 1 26 9 69 5 10 5 1 - 15 1 1 3 0 0 T o t a l 1, 6 1 1 22 39 9 12 1 26 9 69 5 10 5 1 - 15 1 1 4 0 0 CO A L I N V N T R Y - C R A I G 0 CO A L I N V E N T O R Y - C R A I G SE 4, 2 5 4 58 1, 0 5 3 31 9 70 9 1, 8 3 6 27 7 1 - 15 1 1 4 0 0 T o t a l 4, 2 5 4 58 1, 0 5 3 31 9 70 9 1, 8 3 6 27 7 1 - 15 1 1 6 0 0 CO A L I N V N T R Y - D J 0 CO A L I N V E N T O R Y - D A V E J O H N S T O N SE 11 , 0 0 9 15 1 2, 7 2 4 82 5 1, 8 3 6 4, 7 5 2 71 8 4 - 15 1 1 6 0 0 T o t a l 11 , 0 0 9 15 1 2, 7 2 4 82 5 1, 8 3 6 4, 7 5 2 71 8 4 - 15 1 1 7 0 0 CO A L I N V N T R Y - R G 0 CO A L I N V E N T O R Y R O C K G A R D E N P I L E SE 31 , 4 3 0 43 2 7, 7 7 8 2, 3 5 4 5, 2 4 1 13 , 5 6 5 2, 0 5 0 11 - 15 1 1 7 0 0 T o t a l 31 , 4 3 0 43 2 7, 7 7 8 2, 3 5 4 5, 2 4 1 13 , 5 6 5 2, 0 5 0 11 - 15 1 1 9 0 0 CO A L I N V N T R Y - H A Y D E N 0 CO A L I N V E N T O R Y - H A Y D E N SE 2, 1 9 0 30 54 2 16 4 36 5 94 5 14 3 1 - 15 1 1 9 0 0 T o t a l 2, 1 9 0 30 54 2 16 4 36 5 94 5 14 3 1 - 15 1 2 1 8 0 NA T U R A L G A S - C L A Y B A S 0 NA T U R A L G A S - C L A Y B A S I N SE 1, 2 4 3 17 30 8 93 20 7 53 7 81 0 - 15 1 2 1 8 0 T o t a l 1, 2 4 3 17 30 8 93 20 7 53 7 81 0 - 15 1 4 0 0 0 FU E L S T K - F U E L O I L 0 FU E L S T O C K C O A L M I N E SE 2, 3 9 6 33 59 3 17 9 39 9 1, 0 3 4 15 6 1 - 15 1 4 0 0 0 T o t a l 2, 3 9 6 33 59 3 17 9 39 9 1, 0 3 4 15 6 1 - 15 1 4 3 0 0 OI L I N V N T R Y - C O L S T R I P 0 OI L I N V E N T O R Y - C O L S T R I P SE 11 1 2 27 8 18 48 7 0 - 15 1 4 3 0 0 T o t a l 11 1 2 27 8 18 48 7 0 - 15 1 4 4 0 0 OI L I N V E N T O R Y - C R A I G 0 OI L I N V E N T O R Y - C R A I G SE 69 1 17 5 12 30 5 0 - 15 1 4 4 0 0 T o t a l 69 1 17 5 12 30 5 0 - 15 1 4 9 0 0 OI L I N V E N T O R Y - H A Y D E N 0 OI L I N V E N T O R Y - H A Y D E N SE 63 1 16 5 10 27 4 0 - 15 1 4 9 0 0 T o t a l 63 1 16 5 10 27 4 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 0 MA T E R I A L C O N T R O L A D J U S T SO (14 8 ) (3 ) (4 1 ) (1 1 ) (2 1 ) (6 4 ) (8 ) (0 ) - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 15 1 0 JI M B R I D G E R S T O R E R O O M SG 25 , 2 8 6 36 4 6, 6 5 5 1, 9 4 0 3, 8 4 0 10 , 9 8 2 1, 4 9 5 9 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 151 5 DA V E J O H N S T O N S T O R E R O O M SG 16 , 5 7 5 23 8 4, 3 6 2 1, 2 7 2 2, 5 1 7 7, 1 9 9 98 0 6 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 15 2 0 WY O D A K S T O R E R O O M SG 6, 7 2 0 97 1, 7 6 9 51 6 1, 0 2 1 2, 9 1 9 39 7 2 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 15 2 5 GA D S B Y S T O R E R O O M SG 4, 3 0 4 62 1, 1 3 3 33 0 65 4 1, 8 6 9 25 4 2 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 15 3 0 CA R B O N S T O R E R O O M SG 1 0 0 0 0 1 0 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 15 3 5 NA U G H T O N S T O R E R O O M SG 13 , 2 5 6 19 1 3, 4 8 9 1, 0 1 7 2, 0 1 3 5, 7 5 7 78 4 5 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 154 0 HU N T I N G T O N S T O R E R O O M SG 17 , 8 4 5 25 7 4, 6 9 7 1, 3 6 9 2, 7 1 0 7, 7 5 1 1, 0 5 5 6 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 15 4 5 HU N T E R S T O R E R O O M SG 25 , 1 7 7 36 2 6, 6 2 7 1, 9 3 2 3, 8 2 4 10 , 9 3 5 1, 4 8 8 9 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 15 5 0 BL U N D E L L S T O R E R O O M SG 1, 1 9 8 17 31 5 92 18 2 52 0 71 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 15 6 5 CU R R A N T C R E E K P L A N T SG 3, 8 4 6 55 1, 0 1 2 29 5 58 4 1, 6 7 0 22 7 1 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 15 7 0 LA K E S I D E P L A N T SG 6, 2 6 9 90 1, 6 5 0 48 1 95 2 2,7 2 3 37 1 2 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 15 8 0 CH E H A L I S P L A N T SG 3, 8 5 8 56 1, 0 1 5 29 6 58 6 1, 6 7 6 22 8 1 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 16 7 5 HY D R O E A S T - U T A H SG 7 0 2 1 1 3 0 0 - 15 4 1 0 0 0 PLN T M & S S T K C N T R L 16 8 0 HY D R O E A S T - I D A H O SG 3 0 1 0 0 1 0 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 17 0 0 LE A N I N G J U N I P E R S T O R E R O O M SG 49 4 7 13 0 38 75 21 5 29 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 17 0 5 GO O D N O E H I L L S W I N D SG 90 1 24 7 14 39 5 0 - Pa g e 2 o f 4 Ma t e r i a l & S u p p l i e s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t All o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 15 4 1 0 0 0 PL N T M & S S T K C N T R L 171 5 MA R E N G O W I N D SG 15 4 1 0 0 0 PL N T M & S S T K C N T R L 17 2 0 Fo o t e C r e e k SG 67 4 10 17 7 52 10 2 29 3 40 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 17 2 5 Gl e n r o c k / R o l l i n g H i l l s SG 97 0 14 25 5 74 14 7 42 1 57 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 17 3 0 Se v e n M i l e H i l l SG 59 7 9 15 7 46 91 25 9 35 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 17 4 0 Hi g h P l a i n s / M c F a d d e n SG 47 8 7 12 6 37 73 20 8 28 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 17 4 5 Du n l a p W i n d P r o j e c t SG 61 6 9 16 2 47 94 26 7 36 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 17 9 9 WI N D O F F I C E SG 0 0 0 0 0 0 0 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 0 5 CA S P E R S T O R E R O O M WY P 61 3 - - - 61 3 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 1 0 BU F F A L O S T O R E R O O M WY P 15 7 - - - 15 7 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 1 5 DO U G L A S S T O R E R O O M WY P 26 3 - - - 26 3 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 2 0 CO D Y S T O R E R O O M WY P 66 2 - - - 66 2 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 3 0 WO R L A N D S T O R E R O O M WY P 68 7 - - - 68 7 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 3 5 RI V E R T O N S T O R E R O O M WY P 44 9 - - - 44 9 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 4 0 EV A N S T O N S T O R E R O O M WY U 63 0 - - - 63 0 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 4 5 KE M M E R E R S T O R E R O O M WY U 15 - - - 15 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 5 0 PI N E D A L E S T O R E R O O M WY U 54 0 - - - 54 0 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 6 0 RO C K S P R I N G S S T O R E R O O M WY P 1, 3 6 4 - - - 1, 3 6 4 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 6 5 RA W L I N S S T O R E R O O M WY P 47 6 - - - 47 6 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 7 0 LA R A M I E S T O R E R O O M WY P 46 4 - - - 46 4 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 7 5 RE X B E R G S T O R E R O O M ID U 1, 2 9 3 - - - - - 1, 2 9 3 - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 208 5 SH E L L Y S T O R E R O O M ID U 65 2 - - - - - 65 2 - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 9 0 PR E S T O N S T O R E R O O M ID U 79 - - - - - 79 - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 20 9 5 LA V A H O T S P R I N G S S T O R E R O O M ID U 12 8 - - - - - 12 8 - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 21 0 0 MO N T P E L I E R S T O R E R O O M ID U 21 9 - - - - - 21 9 - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 21 1 0 BR I D G E R L A N D S T O R E R O O M UT 40 8 - - - - 40 8 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 22 0 5 TR E M O N T O N S T O R E R O O M UT 16 9 - - - - 16 9 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 22 1 0 OG D E N S T O R E R O O M UT 1, 4 9 7 - - - - 1, 4 9 7 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 22 1 5 LA Y T O N S T O R E R O O M UT 58 4 - - - - 58 4 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 22 2 0 SA L T L A K E M E T R O S T O R E R O O M UT 8, 6 2 3 - - - - 8, 6 2 3 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 22 3 0 JO R D A N V A L L E Y S T O R E R O O M UT 87 2 - - - - 872 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 22 3 5 PA R K C I T Y S T O R E R O O M UT 1, 1 2 7 - - - - 1, 1 2 7 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 22 4 0 TO O E L E S T O R E R O O M UT 43 7 - - - - 43 7 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 22 4 5 WA S A T C H R E S T O R A T I O N C E N T E R UT 50 5 - - - - 50 5 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 0 0 PL N T M & S S T K C N T R L E A G L E M O U N T A I N UT 26 4 - - - - 26 4 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 0 5 AM E R I C A N F O R K S T O R E R O O M UT 1, 7 6 8 - - - - 1, 7 6 8 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 1 0 SA N T A Q U I N S T O R E R O O M UT 44 2 - - - - 44 2 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 1 5 DE L T A S T O R E R O O M UT 33 6 - - - - 33 6 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 2 0 VE R N A L S T O R E R O O M UT 67 9 - - - - 67 9 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 2 5 PR I C E S T O R E R O O M UT 64 2 - - - - 64 2 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 3 0 MO A B S T O R E R O O M UT 782 - - - - 78 2 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 3 5 BL A N D I N G S T O R E R O O M UT 13 7 - - - - 13 7 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 4 5 RI C H F I E L D S T O R E R O O M UT 10 4 - - - - 10 4 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 5 0 CE D A R C I T Y S T O R E R O O M UT 93 4 - - - - 93 4 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 5 5 MI L F O R D S T O R E R O O M UT 38 5 - - - - 38 5 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 24 6 0 WA S H I N G T O N S T O R E R O O M UT 58 1 - - - - 58 1 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 26 2 0 WA L L A W A L L A S T O R E R O O M WA 1, 6 5 2 - - 1, 6 5 2 - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 26 2 5 SU N N Y S I D E S T O R E R O O M WA 0 - - 0 - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 26 3 0 YA K I M A S T O R E R O O M WA 41 1 - - 41 1 - - - - - Pa g e 3 o f 4 Ma t e r i a l & S u p p l i e s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t All o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 15 4 1 0 0 0 PL N T M & S S T K C N T R L 263 5 EN T E R P R I S E S T O R E R O O M OR 15 4 1 0 0 0 PL N T M & S S T K C N T R L 26 4 0 PE N D L E T O N S T O R E R O O M OR 84 8 - 84 8 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 26 5 0 HO O D R I V E R S T O R E R O O M OR 52 6 - 52 6 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 26 5 5 PO R T L A N D M E T R O - S T O R E R O O M OR 12 , 2 0 2 - 12 , 2 0 2 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 26 6 0 AS T O R I A S T O R E R O O M OR 1, 2 9 3 - 1, 2 9 3 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 26 6 5 MA D R A S S T O R E R O O M OR 12 5 - 12 5 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 26 7 5 BE N D S T O R E R O O M OR 1, 9 5 7 - 1, 9 5 7 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 0 5 AL B A N Y S T O R E R O O M OR 18 8 - 18 8 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 1 0 LI N C O L N C I T Y S T O R E R O O M OR 22 9 - 22 9 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 3 0 RO S E B U R G S T O R E R O O M OR 2, 8 2 3 - 2, 8 2 3 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 3 5 CO O S B A Y S T O R E R O O M OR 85 0 - 85 0 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 4 0 GR A N T S P A S S S T O R E R O O M OR 1, 1 1 7 - 1, 1 1 7 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 4 5 ME D F O R D S T O R E R O O M OR 99 0 - 99 0 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 5 0 KL A M A T H F A L L S S T O R E R O O M OR 2, 8 1 2 - 2, 8 1 2 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 5 5 LA K E V I E W S T O R E R O O M OR 12 7 - 12 7 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 6 0 AL T U R A S S T O R E R O O M CA 83 83 - - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 6 5 MT S H A S T A S T O R E R O O M CA 25 4 25 4 - - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 7 0 YR E K A S T O R E R O O M CA 1, 4 5 5 1, 4 5 5 - - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 28 7 5 CR E S E N T C I T Y S T O R E R O O M CA 47 3 47 3 - - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 50 0 5 TR E M O N T O N S T O R E R O O M SO 14 6 3 40 11 20 63 8 0 - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 511 0 MA T E R I A L P A C K A G I N G C E N T E R - W E S T OR 0 - 0 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 51 1 5 DE M C - S L C SN P D 71 2 19 5 7 34 4 - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 51 2 0 DE M C - M E D F O R D OR 57 - 57 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 51 2 5 DE M C - O R E G O N OR 10 , 6 2 2 - 10 , 6 2 2 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 51 3 0 ME D F O R D H U B OR 8, 2 8 6 - 8, 2 8 6 - - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 51 3 5 YA K I M A H U B WA 7, 4 8 8 - - 7, 4 8 8 - - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 51 4 0 PR E S T O N H U B ID U 3, 4 0 2 - - - - - 3, 4 0 2 - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 51 5 0 RI C H F I E L D H U B UT 4, 2 7 7 - - - - 4, 2 7 7 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 51 5 5 CA S P E R H U B WY P 5, 7 8 8 - - - 5, 7 8 8 - - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 51 6 0 SA L T L A K E M E T R O H U B UT 22 , 0 1 7 - - - - 22, 0 1 7 - - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 52 0 0 UT A H T R A N S P O R T A T I O N B U I L D I N G SN P D 20 1 5 1 2 10 1 - - 15 4 1 0 0 0 PL N T M & S S T K C N T R L 53 0 0 ME T E R T E S T W A R E H O U S E UT 3 - - - - 3 - - - 15 4 1 0 0 0 T o t a l 25 1 , 5 2 1 4, 1 2 2 79 , 1 9 6 19 , 4 4 9 31 , 6 9 8 10 3 , 6 0 9 13 , 3 9 9 46 - 15 4 1 5 0 0 OT H E R M & S 0 M& S G L E N R O C K C O A L M I N E SE 19 8 3 49 15 33 85 13 0 - 15 4 1 5 0 0 OT H E R M & S 12 0 0 0 1 OT H E R M A T E R I A L & S U P P L I E S - G E N E R A L S T O C SE (1 9 8 ) (3 ) (4 9 ) (1 5 ) (3 3 ) (8 5 ) (1 3 ) (0 ) - 15 4 1 5 0 0 OT H E R M & S 12 0 0 0 1 OT H E R M A T E R I A L & S U P P L I E S - G E N E R A L S T O C SO 81 2 22 6 11 35 5 0 - 15 4 1 5 0 0 T o t a l 81 2 22 6 11 35 5 0 - 15 4 1 9 0 0 PL N T M & S G E N J V C U T 12 0 0 0 5 JV C U T B A C K M A T E R I A L & S U P P L I E S I N V E N T O R Y SG 2, 9 4 8 42 77 6 22 6 44 8 1, 2 8 0 17 4 1 - 15 4 1 9 0 0 PL N T M & S G E N J V C U T 12 0 0 0 5 JV C U T B A C K M A T E R I A L & S U P P L I E S I N V E N T O R Y SO (1 , 3 8 0 ) (2 9 ) (3 8 0 ) (1 0 5 ) (1 9 3 ) (5 9 3 ) (7 9 ) (0 ) - 15 4 1 9 0 0 T o t a l 1, 5 6 8 13 39 5 12 2 25 5 68 7 95 1 - 15 4 9 9 0 0 CR - O B S O L & S U R P L I N V 102 9 3 0 SB A s s e t # 1 2 0 9 3 0 SO (2 7 ) (1 ) (8 ) (2 ) (4 ) (1 2 ) (2 ) (0 ) - 15 4 9 9 0 0 CR - O B S O L & S U R P L I N V 12 0 9 3 0 IN V E N T O R Y R E S E R V E P O W E R S U P P L Y SG (4 2 3 ) (6 ) (1 1 1 ) (3 2 ) (6 4 ) (1 8 4 ) (2 5 ) (0 ) - 15 4 9 9 0 0 CR - O B S O L & S U R P L I N V 12 0 9 3 0 IN V E N T O R Y R E S E R V E P O W E R S U P P L Y SO (1 2 ) (0 ) (3 ) (1 ) (2 ) (5 ) (1 ) (0 ) - 15 4 9 9 0 0 CR - O B S O L & S U R P L I N V 12 0 9 3 2 In v e n t o r y R e s e r v e - R M P ( T & D ) SNP D (8 5 7 ) (2 7 ) (2 3 1 ) (5 5 ) (9 0 ) (4 1 2 ) (4 3 ) - - 15 4 9 9 0 0 CR - O B S O L & S U R P L I N V 12 0 9 3 3 In v e n t o r y R e s e r v e - P P ( T & D ) SN P D (6 0 9 ) (1 9 ) (1 6 4 ) (3 9 ) (6 4 ) (2 9 3 ) (3 0 ) - - 15 4 9 9 0 0 CR - O B S O L & S U R P L I N V 12 0 9 3 4 In v e n t o r y R e s e r v e - P P ( R e n e w a b l e s ) SG (1 , 1 1 1 ) (1 6 ) (2 9 3 ) (8 5 ) (1 6 9 ) (4 8 3 ) (6 6 ) (0 ) - 15 4 9 9 0 0 T o t a l (3 , 0 4 1 ) (6 9 ) (8 1 1 ) (2 1 4 ) (3 9 2 ) (1 , 3 8 7 ) (1 6 6 ) (1 ) - 25 3 1 6 0 0 WO R K C A P D E P - U A M P S 28 9 9 2 0 WO R K I N G C A P I T A L D E P O S I T - U A M P S SE (2 , 4 7 9 ) (3 4 ) (6 1 3 ) (1 8 6 ) (4 1 3 ) (1 , 0 7 0 ) (1 6 2 ) (1 ) - Pa g e 4 o f 4 Ma t e r i a l & S u p p l i e s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t All o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 25 3 1 6 0 0 T o t a l (2 , 4 7 9 ) (3 4 ) (6 1 3 ) (1 8 6 ) (4 1 3 ) (1 , 0 7 0 ) (1 6 2 ) (1 ) - 25 3 1 7 0 0 WO R K G C A P D E P - D G & T 28 9 9 2 1 OT H D E F C R - W O R K I N G C A P I T A L D E P O S - D G & T SE (2 , 6 2 2 ) (3 6 ) (6 4 9 ) (1 9 6 ) (4 3 7 ) (1 , 1 3 2 ) (1 7 1 ) (1 ) - 25 3 1 7 0 0 T o t a l (2 , 6 2 2 ) (3 6 ) (6 4 9 ) (1 9 6 ) (4 3 7 ) (1 , 1 3 2 ) (1 7 1 ) (1 ) - 25 3 1 8 0 0 WC D - P R O V O - P L N T M & S 28 9 9 2 2 OT H D E F C R - W C D - P R O V O - P L A N T M & S SG (2 7 3 ) (4 ) (7 2 ) (2 1 ) (4 1 ) (1 1 9 ) (1 6 ) (0 ) - 25 3 1 8 0 0 T o t a l (2 7 3 ) (4 ) (7 2 ) (2 1 ) (4 1 ) (1 1 9 ) (1 6 ) (0 ) - Gr a n d T o t a l 39 5 , 1 6 0 6, 0 5 9 11 4 , 6 8 8 30 , 2 2 6 55 , 7 5 9 16 5 , 5 3 9 22 , 7 9 4 95 - B14. CASH WORKING CAPITAL Pa g e 1 o f 1 Ca s h W o r k i n g C a p i t a l Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 14 3 0 0 0 0 OT H E R A C C T S R E C 0 OT H E R A C C O U N T S R E C E I V A B L E SO 3 0 1 0 0 1 0 0 0 14 3 0 0 0 0 T o t a l 3 0 1 0 0 1 0 0 0 14 3 1 0 0 0 EM P A C C O U N T S R E C 0 EM P L O Y E E R E C E I V A B L E S SO 4, 6 3 6 98 1, 2 7 9 35 2 64 9 1, 9 9 3 26 5 1 0 14 3 1 0 0 0 T o t a l 4, 6 3 6 98 1, 2 7 9 35 2 64 9 1, 9 9 3 26 5 1 0 14 3 1 5 0 0 IN C T A X E S R E C E I V A B L E 0 IN C O M E T A X E S R E C E I V A B L E SO (7 0 ) (1 ) (1 9 ) (5 ) (1 0 ) (3 0 ) (4 ) (0 ) 0 14 3 1 5 0 0 IN C T A X E S R E C E I V A B L E 11 6 1 3 3 In t e r C o S t a t e T a x R e c - ( E v e n Y e a r s ) - M E H C SO 18 6 4 51 14 26 80 11 0 0 14 3 1 5 0 0 IN C T A X E S R E C E I V A B L E 11 6 1 3 4 In t e r C o S t a t e T a x R e c - ( O d d Y e a r s ) - M E H C SO (1 1 6 ) (2 ) (3 2 ) (9 ) (1 6 ) (5 0 ) (7 ) (0 ) 0 14 3 1 5 0 0 T o t a l 0 - - - - - - 0 0 14 3 3 0 0 0 JO I N T O W N E R R E C 0 JO I N T O W N E R R E C E I V A B L E SO 13 , 7 2 5 29 1 3, 7 8 5 1, 0 4 1 1, 9 2 0 5, 9 0 0 78 5 3 0 14 3 3 0 0 0 T o t a l 13 , 7 2 5 29 1 3, 7 8 5 1, 0 4 1 1, 9 2 0 5, 9 0 0 78 5 3 0 14 3 6 0 0 0 OT H A C C T R E C 0 OT H E R A C C O U N T S R E C E I V A B L E SO 16 , 8 6 7 35 8 4, 6 5 1 1, 2 7 9 2, 3 5 9 7, 2 5 0 96 4 4 0 14 3 6 0 0 0 T o t a l 16 , 8 6 7 35 8 4, 6 5 1 1, 2 7 9 2, 3 5 9 7, 2 5 0 96 4 4 0 14 3 7 0 0 0 CS S O A R B I L L I N G S 0 CS S O A R B I L L I N G S SO 5, 7 6 9 12 2 1, 5 9 1 43 8 80 7 2, 4 8 0 33 0 1 0 14 3 7 0 0 0 T o t a l 5, 7 6 9 12 2 1, 5 9 1 43 8 80 7 2, 4 8 0 33 0 1 0 14 3 7 1 0 0 CS S O A R B I L L I N G S - W O R 0 OT H E R A C C T R E C C C S SO (1 , 9 2 7 ) (4 1 ) (5 3 1 ) (1 4 6 ) (2 7 0 ) (8 2 8 ) (1 1 0 ) (0 ) 0 14 3 7 1 0 0 T o t a l (1 , 9 2 7 ) (4 1 ) (5 3 1 ) (1 4 6 ) (2 7 0 ) (8 2 8 ) (1 1 0 ) (0 ) 0 23 0 0 0 0 0 AS S E T R E T I R E M E N T O B L 28 4 9 1 5 AR O L I A B - D E E R C R E E K M I N E R E C L A M A T I O N OT H E R (5 , 5 5 9 ) - - - - - - 0 (5 , 5 5 9 ) 23 0 0 0 0 0 T o t a l (5 , 5 5 9 ) - - - - - - 0 (5 , 5 5 9 ) 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 0 4 6 0 JO I N T O W N E R R E C E I V A B L E S - C R E D I T SE (1 , 6 7 1 ) (2 3 ) (4 1 3 ) (1 2 5 ) (2 7 9 ) (7 2 1 ) (1 0 9 ) (1 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 1 1 0 8 UN I O N D U E S / C O N T R I B U T I O N S W I T H H O L D I N G SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 1 1 1 2 UN I T E D F U N D / C H A R I T A B L E W I T H H O L D I N G S SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 1 1 1 5 Al l s t a t e V o l u n t a r y B e n e f i t W i t h h o l d i n g s SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 1 1 1 6 DE P E N D E N T S U P P O R T / L E V Y W I T H H O L D I N G S SO (1 1 ) (0 ) (3 ) (1 ) (2 ) (5 ) (1 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 0 7 7 K- P L U S E M P L O Y E R C O N T R I B U T I O N S - E N H A N C E D SO (5 0 5 ) (1 1 ) (1 3 9 ) (3 8 ) (7 1 ) (2 1 7 ) (2 9 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 0 7 8 K- P l u s E m p l o y e r C o n t r i b u t i o n s - F i x e d SO (1 , 2 8 8 ) (2 7 ) (3 5 5 ) (9 8 ) (1 8 0 ) (5 5 4 ) (7 4 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 0 8 0 ME T L I F E M E D I C A L I N S U R A N C E SO (4 , 0 3 8 ) (8 6 ) (1 , 1 1 3 ) (3 0 6 ) (5 6 5 ) (1 , 7 3 6 ) (2 3 1 ) (1 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 0 8 2 ME T L I F E D E N T A L I N S U R A N C E SO (5 0 ) (1 ) (1 4 ) (4 ) (7 ) (2 2 ) (3 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 0 8 4 ME T L I F E V I S I O N I N S U R A N C E SO (3 ) (0 ) (1 ) (0 ) (0 ) (1 ) (0 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 0 8 5 We s t e r n U t i l i t i e s D e n t a l P a y a b l e SO (4 ) (0 ) (1 ) (0 ) (1 ) (2 ) (0 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 0 8 6 We s t e r n U t i l i t i e s V i s i o n P a y a b l e SO (1 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 0 8 8 UW U A H e a l t h & W e l f a r e P a y a b l e SO 6 0 2 0 1 3 0 0 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 0 9 5 HM O H E A L T H P L A N SO (1 0 ) (0 ) (3 ) (1 ) (1 ) (4 ) (1 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 1 1 2 Mi n n e s o t a L i f e I n s u r a n c e SO (1 4 ) (0 ) (4 ) (1 ) (2 ) (6 ) (1 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 1 1 6 IB E W 5 7 M E D I C A L I N S U R A N C E SO (1 9 ) (0 ) (5 ) (1 ) (3 ) (8 ) (1 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 3 5 0 "I B E W 5 7 H E A L T H R E I M B U R S E M E N T , C U R R E N T Y SO (3 ) (0 ) (1 ) (0 ) (0 ) (1 ) (0 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 3 5 1 "I B E W 5 7 D E P E N D E N T C A R E R E I M B U R S E M E N T , C SO (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 3 5 6 "H E A L T H R E I M B U R S E M E N T , C U R R E N T Y E A R " SO (5 ) (0 ) (1 ) (0 ) (1 ) (2 ) (0 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 3 5 7 "D E P E N D E N T C A R E R E I M B U R S E M E N T , C U R R E N T Y SO 19 0 5 1 3 8 1 0 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 4 2 5 OR D O E C o o l S c h o o l P r o g r a m OT H E R (1 5 ) - - - - - - 0 (1 5 ) 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 21 5 4 3 9 Ca l I S O T r a n s P a y a b l e SG (2 , 9 8 8 ) (4 3 ) (7 8 6 ) (2 2 9 ) (4 5 4 ) (1 , 2 9 8 ) (1 7 7 ) (1 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 23 5 2 3 0 AC C R U A L - R O Y A L T I E S SE (6 2 ) (1 ) (1 5 ) (5 ) (1 0 ) (2 7 ) (4 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 23 5 5 9 9 Sa f e t y A w a r d SO (9 7 1 ) (2 1 ) (2 6 8 ) (7 4 ) (1 3 6 ) (4 1 8 ) (5 6 ) (0 ) 0 23 2 0 0 0 0 AC C O U N T S P A Y A B L E 24 0 3 3 0 PR O V I S I O N F O R W O R K E R S ' C O M P E N S A T I O N SO (9 5 ) (2 ) (2 6 ) (7 ) (1 3 ) (4 1 ) (5 ) (0 ) 0 23 2 0 0 0 0 T o t a l (1 1 , 7 2 8 ) (2 1 5 ) (3 , 1 4 3 ) (8 8 9 ) (1 , 7 2 1 ) (5 , 0 5 1 ) (6 8 9 ) (3 ) (1 5 ) 25 3 3 0 0 0 O D E F C R - M I S C P P L 28 9 5 1 7 TR A P P E R M I N E F I N A L R E C L A M A T I O N SE (6 , 6 3 4 ) (9 1 ) (1 , 6 4 2 ) (4 9 7 ) (1 , 1 0 6 ) (2 , 8 6 3 ) (4 3 3 ) (2 ) 0 25 3 3 0 0 0 T o t a l (6 , 6 3 4 ) (9 1 ) (1 , 6 4 2 ) (4 9 7 ) (1 , 1 0 6 ) (2 , 8 6 3 ) (4 3 3 ) (2 ) 0 Gr a n d T o t a l 15 , 1 5 2 52 3 5, 9 9 0 1, 5 7 7 2, 6 3 9 8, 8 8 2 1, 1 1 2 4 (5 , 5 7 5 ) B15. MISC. RATE BASE Pa g e 1 o f 4 Mi s c e l l a n e o u s R a t e B a s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 11 4 0 0 0 0 EL P L T A C Q U I S T A D J 11 4 0 0 0 0 EL E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T S SG 14 4 , 7 0 5 2, 0 8 2 38 , 0 8 6 11 , 1 0 2 21 , 9 7 8 62 , 8 5 0 8, 5 5 4 52 - 11 4 0 0 0 0 EL P L T A C Q U I S T A D J 11 4 0 0 0 0 EL E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T S UT 11 , 7 6 4 - - - - 11 , 7 6 4 - - - 11 4 0 0 0 0 T o t a l 15 6 , 4 6 8 2, 0 8 2 38 , 0 8 6 11 , 1 0 2 21 , 9 7 8 74 , 6 1 4 8, 5 5 4 52 - 11 5 0 0 0 0 Ac P r o v E l P t A c q A d 11 4 0 0 0 0 AC C U M P R O V E L E C T R I C P L A N T A C Q U I S I T I O N A D SG (1 3 0 , 8 0 8 ) (1 , 8 8 2 ) (3 4 , 4 2 9 ) (1 0 , 0 3 6 ) (1 9 , 8 6 7 ) (5 6 , 8 1 4 ) (7 , 7 3 2 ) (4 7 ) - 11 5 0 0 0 0 Ac P r o v E l P t A c q A d 11 4 0 0 0 0 AC C U M P R O V E L E C T R I C P L A N T A C Q U I S I T I O N A D UT (1 , 4 4 5 ) - - - - (1 , 4 4 5 ) - - - 11 5 0 0 0 0 T o t a l (1 3 2 , 2 5 3 ) (1 , 8 8 2 ) (3 4 , 4 2 9 ) (1 0 , 0 3 6 ) (1 9 , 8 6 7 ) (5 8 , 2 6 0 ) (7 , 7 3 2 ) (4 7 ) - 12 8 1 0 0 0 Ot h S p e c i a l F u n d s - P n 0 Ot h e r s p e c i a l f u n d s - P e n s i o n s SO 30 , 1 5 5 64 0 8, 3 1 6 2, 2 8 7 4, 2 1 8 12 , 9 6 2 1, 7 2 4 8 - 12 8 1 0 0 0 T o t a l 30 , 1 5 5 64 0 8, 3 1 6 2, 2 8 7 4, 2 1 8 12 , 9 6 2 1, 7 2 4 8 - 16 5 1 0 0 0 PR E P A Y - I N S U R A N C E 13 2 0 0 8 PR E P A I D I N S U R A N C E - P U B L I C L I A B I L I T Y & P SO 3, 6 3 3 77 1, 0 0 2 27 6 50 8 1, 5 6 2 20 8 1 - 16 5 1 0 0 0 PR E P A Y - I N S U R A N C E 13 2 0 1 2 PR E P A I D I N S U R A N C E - A L L P U R P O S E I N S U R A N C E SO 2, 2 0 4 47 60 8 16 7 30 8 94 7 12 6 1 - 16 5 1 0 0 0 PR E P A Y - I N S U R A N C E 13 2 0 1 6 PR E P A I D I N S - M I N O R I T Y O W N E D P L A N T S SO 49 6 11 13 7 38 69 21 3 28 0 - 16 5 1 0 0 0 PR E P A Y - I N S U R A N C E 13 2 0 4 5 PR E P A I D W O R K E R S C O M P E N S A T I O N SO 13 9 3 38 11 19 60 8 0 - 16 5 1 0 0 0 PR E P A Y - I N S U R A N C E 13 2 0 5 5 PR E P A I D E M P L O Y E E B E N E F I T C O S T S SO 58 1 16 4 8 25 3 0 - 16 5 1 0 0 0 T o t a l 6, 5 3 0 13 9 1, 8 0 1 49 5 91 3 2, 8 0 7 37 3 2 - 16 5 2 0 0 0 PR E P A Y - T A X E S 13 2 1 0 1 PR E P A I D P R O P E R T Y T A X GP S 13 , 4 0 7 28 5 3, 6 9 7 1, 0 1 7 1, 8 7 5 5, 7 6 3 76 6 3 - 16 5 2 0 0 0 PR E P A Y - T A X E S 13 2 9 2 4 OT H P R E P A Y - O R E G O N D O E F E E SO 75 0 16 20 7 57 10 5 32 2 43 0 - 16 5 2 0 0 0 T o t a l 14 , 1 5 6 30 1 3, 9 0 4 1, 0 7 4 1, 9 8 0 6, 0 8 5 80 9 4 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 0 9 5 PR E P A I D E M I S S I O N S P E R M I T F E E S ( U T ) SG 59 4 9 15 6 46 90 25 8 35 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 0 9 7 Pr e p a i d C A G H G C a p & T r a d e A l l o w a n c e s OT H E R 12 , 6 3 8 - - - - - - - 12 , 6 3 8 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 0 9 8 Pr e p a i d - C A G H G W h o l e s a l e OT H E R 5, 6 4 4 - - - - - - - 5, 6 4 4 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 3 1 0 PR E P A I D R A T I N G A G N C Y SO 43 1 12 3 6 18 2 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 5 8 0 Pr e p a i d - F S A O & M - S e v e n M i l e I SG 21 1 3 56 16 32 92 12 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 5 8 1 Pr e p a i d - F S A O & M - S e v e n M i l e I I SG 42 1 11 3 6 18 2 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 6 2 0 PR E P A Y M E N T S - W A T E R R I G H T S L E A S E SG 1, 1 1 3 16 29 3 85 16 9 48 4 66 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 6 2 1 Pr e p a y m e n t s - W a t e r R i g h t s ( F e r r o n C a n a l SG 55 8 8 14 7 43 85 24 2 33 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 6 5 0 PR E P A I D D U E S SO 20 0 6 2 3 9 1 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 7 0 0 PR E P A I D R E N T GP S 43 1 12 3 6 18 2 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 7 0 5 Pr e p a i d P o l e C o n t a c t SG 32 5 5 85 25 49 14 1 19 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 7 4 0 PR E P A I D O & M W I N D SG 96 1 25 7 15 42 6 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 7 5 5 Pr e p a i d A i r c r a f t M a i n t e n a n c e C o s t s SG 32 7 5 86 25 50 14 2 19 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 8 3 1 PR E P A I D B P A T R A N S M - W I N E C O U N T R Y SG 98 4 14 25 9 75 14 9 42 7 58 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 9 0 0 PR E P A Y M E N T S - O T H E R SE 72 1 18 5 12 31 5 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 9 0 0 PR E P A Y M E N T S - O T H E R SO 1, 6 1 4 34 44 5 12 2 22 6 69 4 92 0 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 9 0 1 PR E F E E S - O R E G O N P U B U T I L C O M M I S S I O N OR 1, 0 1 0 - 1, 0 1 0 - - - - - - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 9 0 3 PR E P F E E S - U T A H P U B L I C S E R V I C E C O M M I S S I O N UT 3, 1 0 4 - - - - 3, 1 0 4 - - - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 9 0 4 PR E P F E E S - I D A H O P U B U T I L C O M M I S S I O N ID U 36 2 - - - - - 36 2 - - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 9 1 0 Pr e p a y m e n t s - H a r d w a r e & S o f t w a r e SO 10 , 5 0 0 22 3 2, 8 9 6 79 6 1, 4 6 9 4, 5 1 4 60 0 3 - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 9 9 8 PR E P A I D I N S U R A N C E SE (5 8 ) (1 ) (1 4 ) (4 ) (1 0 ) (2 5 ) (4 ) (0 ) - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 2 9 9 9 PR E P A Y - R E C L A S S T O L T SO (1 , 5 8 6 ) (3 4 ) (4 3 7 ) (1 2 0 ) (2 2 2 ) (6 8 2 ) (9 1 ) (0 ) - 16 5 2 1 0 0 PR E P A Y - O T H E R 13 4 0 0 0 L/ T P R E P A Y R E C L A S S SO 1, 6 4 4 35 45 3 12 5 23 0 70 7 94 0 - 16 5 2 1 0 0 T o t a l 39 , 3 0 0 32 2 5, 5 1 8 1, 2 5 8 2, 3 6 5 10 , 2 3 4 1, 3 1 6 5 18 , 2 8 2 22 8 1 0 0 0 AC C P R O V - P R O P I N S 28 8 7 1 2 Re g L i a b - O R P r o p e r t y I n s u r a n c e R e s e r v e OR 10 , 6 4 7 - 10 , 6 4 7 - - - - - - 22 8 1 0 0 0 AC C P R O V - P R O P I N S 28 8 7 1 4 Re g L i a b - I D P r o p e r t y I n s u r a n c e R e s e r v e ID U (8 9 0 ) - - - - - (8 9 0 ) - - 22 8 1 0 0 0 AC C P R O V - P R O P I N S 28 8 7 1 5 Re g L i a b - U T P r o p e r t y I n s u r a n c e R e s e r v e UT (8 , 1 4 9 ) - - - - (8 , 1 4 9 ) - - - 22 8 1 0 0 0 AC C P R O V - P R O P I N S 28 8 7 1 6 Re g L i a b - W Y P r o p e r t y I n s u r a n c e R e s e r v e WY P (1 , 1 2 1 ) - - - (1 , 1 2 1 ) - - - - 22 8 1 0 0 0 AC C P R O V - P R O P I N S 28 8 7 4 9 Re g L - I n s u r a n c e R e s e r v e s - R e c l a s s OT H E R (1 0 , 6 4 7 ) - - - - - - - (1 0 , 6 4 7 ) 22 8 1 0 0 0 T o t a l (1 0 , 1 6 0 ) - 10 , 6 4 7 - (1 , 1 2 1 ) (8 , 1 4 9 ) (8 9 0 ) - (1 0 , 6 4 7 ) 22 8 2 1 0 0 AC C P R V I N & D A M A G 28 0 3 1 1 AC C . P R O V . I & D - E X C L . A U T O SO (1 1 , 9 6 5 ) (2 5 4 ) (3 , 2 9 9 ) (9 0 8 ) (1 , 6 7 4 ) (5 , 1 4 3 ) (6 8 4 ) (3 ) - 22 8 2 1 0 0 T o t a l (1 1 , 9 6 5 ) (2 5 4 ) (3 , 2 9 9 ) (9 0 8 ) (1 , 6 7 4 ) (5 , 1 4 3 ) (6 8 4 ) (3 ) - 22 8 2 4 0 0 AC C U M P R V F R I & D - O R 28 8 7 0 0 Re g L i a b - O R I n j u r i e s & D a m a g e s R e s e r v e OR (9, 8 8 6 ) - (9 , 8 8 6 ) - - - - - - 22 8 2 4 0 0 T o t a l (9 , 8 8 6 ) - (9 , 8 8 6 ) - - - - - - 22 8 3 0 0 0 PE N / B E N F T - S I C K 28 0 3 4 9 SU P P L . P E N S I O N B E N E F I T S ( R E T I R E A L L O W ) SO (1 , 6 1 6 ) (3 4 ) (4 4 6 ) (1 2 3 ) (2 2 6 ) (6 9 5 ) (9 2 ) (0 ) - Pa g e 2 o f 4 Mi s c e l l a n e o u s R a t e B a s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 22 8 3 0 0 0 T o t a l (1 , 6 1 6 ) (3 4 ) (4 4 6 ) (1 2 3 ) (2 2 6 ) (6 9 5 ) (9 2 ) (0 ) - 22 8 3 4 0 0 PO S T - R E T I R E M E N T B E N 28 0 3 2 9 FA S 1 0 6 - C o n t r a L i a b i l i t y - M e d i c a r e S u b s i d SO 22 , 3 8 9 47 5 6, 1 7 4 1, 6 9 8 3, 1 3 2 9, 6 2 4 1, 2 8 0 6 - 22 8 3 4 0 0 PO S T - R E T I R E M E N T B E N 28 0 4 4 0 FA S 1 5 8 P R L i a b M e d i c a r e S u b ( N o n - D e d c t ) SO (5 , 4 2 9 ) (1 1 5 ) (1 , 4 9 7 ) (4 1 2 ) (7 5 9 ) (2 , 3 3 4 ) (3 1 0 ) (1 ) - 22 8 3 4 0 0 PO S T - R E T I R E M E N T B E N 28 0 4 5 4 FA S 1 5 8 P R L i a b R e g M e d i c a r e ( N o n - D e d c t ) SO 5, 4 2 9 11 5 1, 4 9 7 41 2 75 9 2, 3 3 4 31 0 1 - 22 8 3 4 0 0 PO S T - R E T I R E M E N T B E N 28 0 4 5 6 FA S 1 0 6 - C o n t r a L i a b - M e d . S u b . C l a i m s SO (1 6 , 9 6 0 ) (3 6 0 ) (4 , 6 7 7 ) (1 , 2 8 6 ) (2 , 3 7 2 ) (7 , 2 9 0 ) (9 6 9 ) (4 ) - 22 8 3 4 0 0 PO S T - R E T I R E M E N T B E N 28 0 4 5 7 FA S 1 5 8 - C O N T R A L I A - R e g M e d i c a r e SO (5 , 4 2 9 ) (1 1 5 ) (1 , 4 9 7 ) (4 1 2 ) (7 5 9 ) (2 , 3 3 4 ) (3 1 0 ) (1 ) - 22 8 3 4 0 0 T o t a l - - - - - - - - - 22 8 3 5 0 0 PE N S I O N S 28 0 3 5 0 Pen s i o n - L o c a l 5 7 SO (5 5 3 ) (1 2 ) (1 5 2 ) (4 2 ) (7 7 ) (2 3 8 ) (3 2 ) (0 ) - 22 8 3 5 0 0 PE N S I O N S 28 0 3 5 5 FA S 1 5 8 P e n s i o n L i a b i l i t y SO (7 5 , 3 9 3 ) (1 , 6 0 1 ) (2 0 , 7 9 1 ) (5 , 7 1 9 ) (1 0 , 5 4 6 ) (3 2 , 4 0 8 ) (4 , 3 1 0 ) (1 9 ) - 22 8 3 5 0 0 PE N S I O N S 28 0 3 6 5 FA S 1 5 8 P e n s i o n L i a b - R c l s t o C u r r e n t SO 55 3 12 15 2 42 77 23 8 32 0 - 22 8 3 5 0 0 T o t a l (7 5 , 3 9 3 ) (1, 6 0 1 ) (2 0 , 7 9 1 ) (5 , 7 1 9 ) (1 0 , 5 4 6 ) (3 2 , 4 0 8 ) (4 , 3 1 0 ) (1 9 ) - 22 8 4 1 0 0 AC M I S O P P R - O T H E R 28 9 3 2 0 CH E H A L I S W A E F S E C C 0 2 M I T I G A T I O N O B L I G SG (3 2 6 ) (5 ) (8 6 ) (2 5 ) (5 0 ) (1 4 2 ) (1 9 ) (0 ) - 22 8 4 1 0 0 T o t a l (3 2 6 ) (5 ) (8 6 ) (2 5 ) (5 0 ) (1 4 2 ) (1 9 ) (0 ) - 23 0 0 0 0 0 AS S E T R E T I R E M E N T O B L 28 4 9 1 8 AR O L I A B - T R O J A N N U C L E A R P L A N T TR O J D (5 , 6 0 0 ) (8 0 ) (1 , 4 5 8 ) (4 2 8 ) (8 6 5 ) (2 , 4 3 0 ) (3 3 7 ) (2 ) - 23 0 0 0 0 0 T o t a l (5 , 6 0 0 ) (8 0 ) (1 , 4 5 8 ) (4 2 8 ) (8 6 5 ) (2 , 4 3 0 ) (3 3 7 ) (2 ) - 25 3 0 0 0 0 OT H E R D E F C R E D I T S 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E CA (2 2 3 ) (2 2 3 ) - - - - - - - 25 3 0 0 0 0 OT H E R D E F C R E D I T S 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E ID U (6 7 ) - - - - - (6 7 ) - - 25 3 0 0 0 0 OT H E R D E F C R E D I T S 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E OR (1 , 2 7 4 ) - (1 , 2 7 4 ) - - - - - - 25 3 0 0 0 0 OT H E R D E F C R E D I T S 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E UT (9 5 3 ) - - - - (9 5 3 ) - - - 25 3 0 0 0 0 OT H E R D E F C R E D I T S 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E WA (3 3 1 ) - - (3 3 1 ) - - - - - 25 3 0 0 0 0 OT H E R D E F C R E D I T S 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E WY P (1 8 5 ) - - - (1 8 5 ) - - - - 25 3 0 0 0 0 T o t a l (3 , 0 3 2 ) (2 2 3 ) (1 , 2 7 4 ) (3 3 1 ) (1 8 5 ) (9 5 3 ) (6 7 ) - - 25 3 3 5 0 0 OT H D E F C R - P E N & B E N 28 0 3 7 0 PE N S I O N L I A B - U M W A W I T H D R A W A L O B L I G SE (1 1 5 , 1 1 9 ) (1 , 5 8 1 ) (2 8 , 4 8 7 ) (8 , 6 2 3 ) (1 9 , 1 9 6 ) (4 9 , 6 8 6 ) (7 , 5 0 8 ) (3 9 ) - 25 3 3 5 0 0 T o t a l (1 1 5 , 1 1 9 ) (1 , 5 8 1 ) (2 8 , 4 8 7 ) (8 , 6 2 3 ) (1 9 , 1 9 6 ) (4 9 , 6 8 6 ) (7 , 5 0 8 ) (3 9 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 0 Fo s s i l R o c k F u e l s E n t r i e s SE (5 , 0 0 6 ) (6 9 ) (1 , 2 3 9 ) (3 7 5 ) (8 3 5 ) (2 , 1 6 1 ) (3 2 7 ) (2 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 23 0 1 5 5 EM P L O Y E E H O U S I N G S E C U R I T Y D E P O S I T S CA (2 2 ) (2 2 ) - - - - - - - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 0 8 En v i r L i a b - C o l s t r i p P o n d SO (9 , 0 9 6 ) (1 9 3 ) (2 , 5 0 9 ) (6 9 0 ) (1 , 2 7 2 ) (3 , 9 1 0 ) (5 2 0 ) (2 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 0 9 En v i r L i a b - C h o l l a A s h - F l y A s h P o n d SO (4 , 8 9 3 ) (1 0 4 ) (1 , 3 4 9 ) (3 7 1 ) (6 8 4 ) (2 , 1 0 3 ) (2 8 0 ) (1 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 1 4 En v i r L i a b - A m e r i c a n B a r r e l ( U T ) SO (1, 2 1 5 ) (2 6 ) (3 3 5 ) (9 2 ) (1 7 0 ) (5 2 2 ) (6 9 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 1 6 En v i r L i a b - A s t o r i a / U n o c a l ( D o w n t o w n ) SO (6 0 2 ) (1 3 ) (1 6 6 ) (4 6 ) (8 4 ) (2 5 9 ) (3 4 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 1 8 En v i r L i a b - A s t o r i a Y o u n g ' s B a y SO (2 7 2 ) (6 ) (7 5 ) (2 1 ) (3 8 ) (11 7 ) (1 6 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 2 0 En v i r L i a b - B i g F o r k H y d r o P l a n t ( M T ) SO (5 0 4 ) (1 1 ) (1 3 9 ) (3 8 ) (7 1 ) (2 1 7 ) (2 9 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 2 2 En v i r L i a b - B r i d g e r C o a l F u e l O i l S p i l l SO (8 8 5 ) (1 9 ) (2 4 4 ) (6 7 ) (1 2 4 ) (3 8 0 ) (5 1 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 2 3 En v i r L i a b - B r i d g e r P l a n t - F G D P o n d 1 SO (4 , 9 2 1 ) (1 0 4 ) (1 , 3 5 7 ) (3 7 3 ) (6 8 8 ) (2 , 1 1 5 ) (2 8 1 ) (1 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 2 4 En v i r L i a b - B r i d g e r F G D P o n d 1 C l o s u r e SO (2 9 7 ) (6 ) (8 2 ) (2 3 ) (4 1 ) (1 2 8 ) (1 7 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 2 6 En v i r L i a b - B r i d g e r P l a n t O i l S p i l l s SO (7 6 5 ) (1 6 ) (2 1 1 ) (5 8 ) (1 0 7 ) (3 2 9 ) (4 4 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 2 7 En v i r L i a b - C a r b o n A s h S p i l l SO (3 , 5 8 8 ) (7 6 ) (9 9 0 ) (2 7 2 ) (5 0 2 ) (1 , 5 4 2 ) (2 0 5 ) (1 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 2 8 En v i r L i a b - C e d a r S t e a m P l a n t ( U T ) SO (6 ) (0 ) (2 ) (0 ) (1 ) (3 ) (0 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 3 0 En v i r L i a b - D a v e J o h n s t o n O i l S p i l l SO (6 6 5 ) (1 4 ) (1 8 3 ) (5 0 ) (9 3 ) (2 8 6 ) (3 8 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 3 2 En v i r L i a b - E u g e n e M G P ( 5 0 % P C R P ) SO (6 5 ) (1 ) (1 8 ) (5 ) (9 ) (2 8 ) (4 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 3 3 En v i r L i a b - D a v e J o h n s t o n - P o n d 4 A & 4 B SO (2 , 5 1 6 ) (5 3 ) (6 9 4 ) (1 9 1 ) (3 5 2 ) (1 , 0 8 2 ) (1 4 4 ) (1 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 3 4 En v i r L i a b - E v e r e t t M G P ( 2 / 3 P C R P ) SO (2 4 0 ) (5 ) (6 6 ) (1 8 ) (3 4 ) (1 0 3 ) (1 4 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 3 6 En v i r L i a b - H u n t e r F u e l O i l S p i l l s SO (1 5 2 ) (3 ) (4 2 ) (1 2 ) (2 1 ) (6 6 ) (9 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 3 8 En v i r L i a b - H u n t i n g t o n A s h L a n d f i l l SO (2 , 0 9 7 ) (4 5 ) (5 7 8 ) (1 5 9 ) (2 9 3 ) (9 0 2 ) (1 2 0 ) (1 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 3 9 En v i r L i a b - H a y d e n A s h L a n d f i l l SO (6 1 3 ) (1 3 ) (1 6 9 ) (4 6 ) (8 6 ) (2 6 3 ) (3 5 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 4 0 En v i r L i a b - I d a h o F a l l s P o l e Y a r d SO (8 8 8 ) (1 9 ) (2 4 5 ) (6 7 ) (1 2 4 ) (3 8 2 ) (5 1 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 4 2 En v i r L i a b - J o r d a n P l a n t S u b s t a t i o n SO (1 5 1 ) (3 ) (4 2 ) (1 1 ) (2 1 ) (6 5 ) (9 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 4 5 En v i r L i a b - N a u g h t o n P l a n t - F G D P o n d 1 SO (1 , 4 2 0 ) (3 0 ) (3 9 2 ) (1 0 8 ) (1 9 9 ) (6 1 1 ) (8 1 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 5 0 En v i r L i a b - O g d e n M G P SO (7 3 3 ) (1 6 ) (2 0 2 ) (5 6 ) (1 0 3 ) (3 1 5 ) (4 2 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 5 1 En v i r L i a b - R i r i e S u b s t a t i o n SO (4 0 ) (1 ) (1 1 ) (3 ) (6 ) (1 7 ) (2 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 5 2 En v i r L i a b - O l y m p i a M G P SO (3 9 ) (1 ) (1 1 ) (3 ) (5 ) (1 7 ) (2 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 5 3 En v i r L i a b - N a u g h t o n P l a n t - F G D P o n d 2 SO (3 , 1 2 2 ) (6 6 ) (8 6 1 ) (2 3 7 ) (4 3 7 ) (1 , 3 4 2 ) (1 7 8 ) (1 ) - Pa g e 3 o f 4 Mi s c e l l a n e o u s R a t e B a s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 5 5 En v i r L i a b - H u n t e r P l a n t - A s h L a n d f i l l SO (9 9 0 ) (2 1 ) (2 7 3 ) (7 5 ) (1 3 8 ) (4 2 6 ) (5 7 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 5 6 En v i r L i a b - P o r t l a n d H a r b o r S r c e C n t r l SO (1 3 , 6 0 6 ) (2 8 9 ) (3 , 7 5 2 ) (1 , 0 3 2 ) (1 , 9 0 3 ) (5 , 8 4 8 ) (7 7 8 ) (3 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 6 0 En v i r L i a b - S i l v e r B e l l / T e l l u r i d e SO (1 , 3 6 9 ) (2 9 ) (3 7 7 ) (1 0 4 ) (1 9 1 ) (5 8 8 ) (7 8 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 6 4 En v i r L i a b - T a c o m a A S t . ( 2 5 % P C R P ) SO (1 0 3 ) (2 ) (2 8 ) (8 ) (1 4 ) (4 4 ) (6 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 6 6 En v i r L i a b - U t a h M e t a l s E a s t SO (4 1 1 ) (9 ) (1 1 3 ) (3 1 ) (5 7 ) (1 7 7 ) (2 3 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 8 6 6 8 En v i r L i a b - W y o d a k F u e l O i l S p i l l SO (8 0 ) (2 ) (2 2 ) (6 ) (1 1 ) (3 4 ) (5 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 9 0 5 1 DE F E R R E D R E N T R E V E N U E A M O R T O I L & G A S L E SG (4 6 ) (1 ) (1 2 ) (4 ) (7 ) (2 0 ) (3 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 9 3 4 1 Ac c r u e d R o y a l t i e s - R e g R c v r y - N o n c u r r e n t SE (7 , 6 3 1 ) (1 0 5 ) (1 , 8 8 8 ) (5 7 2 ) (1 , 2 7 2 ) (3 , 2 9 3 ) (4 9 8 ) (3 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 9 5 2 3 Go v t C o a l L e a s e B o n u s P a y m e n t L i a b i l i t y SE 5, 0 0 6 69 1, 2 3 9 37 5 83 5 2, 1 6 1 32 7 2 - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 9 5 4 0 We s t m o r e l a n d K e m m e r e r P a y a b l e - N o n C u r r SG (6 , 6 6 4 ) (9 6 ) (1 , 7 5 4 ) (51 1 ) (1 , 0 1 2 ) (2 , 8 9 5 ) (3 9 4 ) (2 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 9 9 1 3 MC I - F . O . G . W I R E L E A S E SG (5 5 9 ) (8 ) (1 4 7 ) (4 3 ) (8 5 ) (2 4 3 ) (3 3 ) (0 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 9 9 1 4 TR A N S M I S S I O N S E R V I C E D E P O S I T S - T H I R D P A SG (2 , 1 4 4 ) (3 1 ) (5 6 4 ) (1 6 5 ) (3 2 6 ) (9 3 1 ) (1 2 7 ) (1 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 9 9 2 5 TR A N S M C O N S T S E C U R I T Y D E P O S I T S SG (1 0 , 4 8 8 ) (1 5 1 ) (2 , 7 6 0 ) (8 0 5 ) (1 , 5 9 3 ) (4 , 5 5 5 ) (6 2 0 ) (4 ) - 25 3 9 9 0 0 OT H D E F C R - O T H E R 28 9 9 5 5 Ac c r u e d R i g h t - o f - W a y O b l i g a t i o n s SG (2 , 8 2 9 ) (4 1 ) (7 4 5 ) (2 1 7 ) (4 3 0 ) (1 , 2 2 9 ) (1 6 7 ) (1 ) - 25 3 9 9 0 0 T o t a l (8 6 , 7 2 7 ) (1 , 6 5 0 ) (2 3 , 4 0 9 ) (6 , 5 8 9 ) (1 2 , 6 0 6 ) (3 7 , 3 8 6 ) (5 , 0 6 2 ) (2 5 ) - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 23 1 0 1 0 Re g L i a b C u r r e n t - B l u e S k y OT H E R (1 2 , 8 6 4 ) - - - - - - - (1 2 , 8 6 4 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 23 1 0 2 0 Re g L i a b C u r r e n t - D S M OT H E R (6 , 2 4 8 ) - - - - - - - (6 , 2 4 8 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 23 1 0 5 0 Re g L i a b C u r r e n t - D e f N e t P o w e r C o s t s OT H E R (1 , 2 4 4 ) - - - - - - - (1 , 2 4 4 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 23 1 0 6 0 Re g L i a b C u r r e n t - B P A B a l a n c i n g A c c t s OT H E R (2 , 8 9 2 ) - - - - - - - (2 , 8 9 2 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 23 1 0 8 0 Re g L i a b C u r r e n t - R E C S a l e s OT H E R (2 5 0 ) - - - - - - - (2 5 0 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 23 1 0 9 0 Re g L i a b C u r r e n t - S o l a r F e e d - I n OT H E R (13 , 8 7 0 ) - - - - - - - (1 3 , 8 7 0 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 23 1 1 0 0 Re g L i a b C u r r e n t - O t h e r OT H E R (1 8 , 7 5 3 ) - - - - - - - (1 8 , 7 5 3 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 0 0 1 Re g L i a b - E x c e s s D e f I n c T a x e s - C A CA (1 , 1 0 9 ) (1 , 1 0 9 ) - - - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 0 0 2 Re g L i a b - E x c e s s D e f I n c T a x e s - I D ID U (1 , 4 7 7 ) - - - - - (1 , 4 7 7 ) - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 0 0 3 Re g L i a b - E x c e s s D e f I n c T a x e s - O R OR 0 - 0 - - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 0 0 5 Re g L i a b - E x c e s s D e f I n c T a x e s - W A WA (1 , 3 2 7 ) - - (1 , 3 2 7 ) - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 0 0 6 Re g L i a b - E x c e s s D e f I n c T a x e s - W Y WY U (1 1 , 9 5 6 ) - - - (1 1 , 9 5 6 ) - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 0 0 7 Re g L i a b - E x c e s s D e f I n c T a x e s - F E R C FE R C 0 - - - - - - 0 - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 0 2 1 Re g L i a b - F A S 1 5 8 P o s t - R e t i r e m e n t SO (1 8 , 3 5 5 ) (3 9 0 ) (5 , 0 6 2 ) (1 , 3 9 2 ) (2 , 5 6 7 ) (7 , 8 9 0 ) (1 , 0 4 9 ) (5 ) - 25 4 0 0 0 0 REG U L A T O R Y L I A B 28 8 0 6 0 Re g L - W A D e c o u p l i n g M e c h J u l 1 9 - J u n 2 0 OT H E R (4 , 5 4 3 ) - - - - - - - (4 , 5 4 3 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 0 7 0 Co n t r a R e g L - W A D e c o u p l i n g J u l 1 9 - J u n 2 0 OT H E R (1 , 3 2 7 ) - - - - - - - (1 , 3 2 7 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 0 7 9 Re g L - W A D e c o u p l i n g M e c h - R e c l t o C u r r OT H E R 11 , 1 2 0 - - - - - - - 11 , 1 2 0 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 0 9 9 Re g L - D e p r / A m o r t z D e f e r r a l - B a l R e c l a s s OT H E R (7 7 ) - - - - - - - (7 7 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 1 0 8 FA S 1 0 9 - W A F l o w t h r o u g h WA (1 , 1 8 8 ) - - (1 , 1 8 8 ) - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 1 1 4 RE G L I A B I L I T Y - O R G A I N - S A L E E P U D A S S E T S OT H E R 1 - - - - - - - 1 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 1 5 9 Re g L - B l u e S k y - R e c l t o C u r r OT H E R 12 , 8 6 4 - - - - - - - 12 , 8 6 4 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 1 6 1 RL - E n e r g y S a v i n g s A s s i s t a n c e ( E S A ) - C A OT H E R (6 3 8 ) - - - - - - - (6 3 8 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 1 6 5 Re g L i a b - O R E n r g y OT H E R (3 , 7 7 2 ) - - - - - - - (3 , 7 7 2 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 1 7 4 Re g L - O R A s s e t S a l e G a i n - B a l a n c e R e c l OT H E R (9 4 3 ) - - - - - - - (9 4 3 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 1 1 Re g L i a b - N o n - P r o t P P & E E D I T - C A CA (4 , 2 0 5 ) (4 , 2 0 5 ) - - - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 1 2 Re g L i a b - N o n - P r o t P P & E E D I T - I D ID U (1 5 , 1 3 1 ) - - - - - (1 5 , 1 3 1 ) - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 1 4 Re g L i a b - N o n - P r o t P P & E E D I T - W A WA (2 6 , 2 1 1 ) - - (2 6 , 2 1 1 ) - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 1 5 Re g L i a b - N o n - P r o t P P & E E D I T - W Y WY P (5 3 , 1 2 7 ) - - - (5 3 , 1 2 7 ) - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 1 6 Re g L i a b - N o n - P r o t P P & E E D I T - U T UT (2 3 , 8 6 4 ) - - - - (2 3 , 8 6 4 ) - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 3 1 Re g L i a b - O R 2 0 1 3 F E R C R a t e T r u e - U p OT H E R (1 6 5 ) - - - - - - - (1 6 5 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 3 2 Re g L i a b - O R 2 0 1 7 F E R C R a t e T r u e - U p OT H E R (3 5 , 7 7 0 ) - - - - - - - (3 5 , 7 7 0 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 4 0 Re g L i a b - W A P C A M - C Y 2 0 1 6 OT H E R (1 , 0 8 0 ) - - - - - - - (1 , 0 8 0 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 4 3 Re g L i a b i l i t y - W A P C A M C Y 2 0 1 8 OT H E R (7 , 2 9 5 ) - - - - - - - (7 , 2 9 5 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 4 5 Con t r a R e g L i a b i l i t y - W A P C A M C Y 2 0 1 8 OT H E R (3 6 5 ) - - - - - - - (3 6 5 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 8 1 Re g L i a b - E x c e s s I n c o m e T a x D e f e r r a l - C A OT H E R (7 , 2 1 7 ) - - - - - - - (7 , 2 1 7 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 8 2 Re g L i a b - E x c e s s I n c o m e T a x D e f e r r a l - I D OT H E R (8 0 8 ) - - - - - - - (8 0 8 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 8 3 Re g L i a b - E x c e s s I n c o m e T a x D e f e r r a l - O R OT H E R (5 0 , 9 5 4 ) - - - - - - - (5 0 , 9 5 4 ) Pa g e 4 o f 4 Mi s c e l l a n e o u s R a t e B a s e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 8 4 Re g L i a b - E x c e s s I n c o m e T a x D e f e r r a l - U T OT H E R (6 5 9 ) - - - - - - - (6 5 9 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 8 5 Re g L i a b - E x c e s s I n c o m e T a x D e f e r r a l - W A OT H E R (8 , 9 7 2 ) - - - - - - - (8 , 9 7 2 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 8 6 Re g L i a b - E x c e s s I n c o m e T a x D e f e r r a l - W Y OT H E R (2 , 3 2 9 ) - - - - - - - (2 , 3 2 9 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 2 9 5 Re g L - B P A B a l a n c i n g A c c t s - R e c l t o C u r OT H E R 2, 8 9 2 - - - - - - - 2, 8 9 2 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 0 5 Re g L i a b - O R D i r e c t A c c e s s 5 y r O p t O u t OT H E R (5 , 5 5 2 ) - - - - - - - (5 , 5 5 2 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 1 1 Re g L i a b - W A - A c c e l D e p r 2 0 1 5 G R C WA (3 9 , 6 4 6 ) - - (3 9 , 6 4 6 ) - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 1 2 Re g L i a b - D e p r D e c r e a s e D e f e r r a l - O R OT H E R (6 , 5 2 8 ) - - - - - - - (6 , 5 2 8 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 1 3 Re g L i a b - D e p r D e c r e a s e D e f e r r a l - W A WA 7 - - 7 - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 2 0 Re g L i a b - C A G H G A l l o w a n c e R e v e n u e s OT H E R 49 8 - - - - - - - 49 8 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 2 2 Re g L i a b - C A S o l a r ( S O M A H ) - G H G F u n d s OT H E R (3 , 8 9 6 ) - - - - - - - (3 , 8 9 6 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 2 4 Re g L - C A G H G A l l o w a n c e s - B a l a n c e R e c l OT H E R 49 - - - - - - - 49 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 4 3 Re g L - O R R E C s i n R a t e s - R e c l t o C u r r OT H E R 23 - - - - - - - 23 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 4 4 Re g L - U T R E C s i n R a t e s - R e c l t o C u r r OT H E R 22 8 - - - - - - - 22 8 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 5 3 Re g L - O R R E C s i n R a t e s - B a l a n c e R e c l OT H E R (2 3 ) - - - - - - - (2 3 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 5 4 Re g L - U T R E C s i n R a t e s - B a l a n c e R e c l OT H E R (6 4 9 ) - - - - - - - (6 4 9 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 5 6 Re g L - W Y R E C s i n R a t e s - B a l a n c e R e c l OT H E R (6 2 ) - - - - - - - (6 2 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 5 9 Re g L i a b - D e f R E C s i n R a t e s - R e c l a s s OT H E R (1 0 8 ) - - - - - - - (1 0 8 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 6 3 Re g L - O R D e f E x c N P C - R e c l t o C u r r OT H E R 16 5 - - - - - - - 16 5 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 6 5 Re g L - W A D e f E x c N P C - R e c l t o C u r r OT H E R 1, 0 8 0 - - - - - - - 1, 0 8 0 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 7 0 Reg L - W A D e c o u p l i n g M e c h a n i s m - R e c l a s s OT H E R (1 2 , 1 3 8 ) - - - - - - - (1 2 , 1 3 8 ) 25 4 0 0 0 0 REG U L A T O R Y L I A B 28 8 4 8 1 Re g L - C A S o l a r F e e d - I n - R e c l t o C u r r OT H E R 62 3 - - - - - - - 62 3 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 8 4 Re g L - U T S o l a r F e e d - I n - R e c l t o C u r r OT H E R 13 , 2 4 7 - - - - - - - 13 , 2 4 7 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 9 1 Re g L - C A S o l a r F e e d - I n - B a l a n c e R e c l OT H E R (6 2 3 ) - - - - - - - (6 2 3 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 4 9 4 Re g L - U T S o l a r F e e d - I n - B a l a n c e R e c l OT H E R (2 1 , 5 3 5 ) - - - - - - - (2 1 , 5 3 5 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 8 1 7 Re g L - D S M - C A - R e c l a s s t o C u r r e n t OT H E R 1, 4 6 7 - - - - - - - 1, 4 6 7 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 8 1 9 Re g L i a b - D S M - C A - B a l a n c e R e c l a s s OT H E R (1 , 4 6 7 ) - - - - - - - (1 , 4 6 7 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 8 2 7 Re g L - D S M - I D - R e c l a s s t o C u r r e n t OT H E R 1, 0 6 7 - - - - - - - 1, 0 6 7 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 8 2 9 Re g L i a b - D S M - I D - B a l a n c e R e c l a s s OT H E R (1 , 0 6 7 ) - - - - - - - (1 , 0 6 7 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 8 4 9 Re g L i a b - D S M - U T - B a l a n c e R e c l a s s OT H E R (1 4 , 3 0 7 ) - - - - - - - (1 4 , 3 0 7 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 8 5 7 Re g L - D S M - W A - R e c l a s s t o C u r r e n t OT H E R 3, 7 1 4 - - - - - - - 3, 7 1 4 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 8 5 9 Re g L i a b - D S M - W A - B a l a n c e R e c l a s s OT H E R (3 , 7 1 4 ) - - - - - - - (3 , 7 1 4 ) 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 3 1 Re g L i a b - P r o t e c t e d P P & E E D I T - C A CA (3 5 , 9 6 9 ) (3 5 , 9 6 9 ) - - - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 3 2 Re g L i a b - P r o t e c t e d P P & E E D I T - I D ID U (9 3 , 4 2 4 ) - - - - - (9 3 , 4 2 4 ) - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 3 3 Re g L i a b - P r o t e c t e d P P & E E D I T - O R OR (4 0 8 , 0 6 9 ) - (4 0 8 , 0 6 9 ) - - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 3 4 Re g L i a b - P r o t e c t e d P P & E E D I T - W A WA (9 8 , 4 4 1 ) - - (9 8 , 4 4 1 ) - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 3 5 Re g L i a b - P r o t e c t e d P P & E E D I T - W Y WY P (2 2 8 , 6 6 6 ) - - - (2 2 8 , 6 6 6 ) - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 3 6 Re g L i a b - P r o t e c t e d P P & E E D I T - U T UT (7 2 0 , 7 6 3 ) - - - - (7 2 0 , 7 6 3 ) - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 4 1 Re g L i a b - P r o t e c t e d P P & E A R A M - C A CA (3 , 3 3 3 ) (3 , 3 3 3 ) - - - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 4 2 Re g L i a b - P r o t e c t e d P P & E A R A M - I D IDU (7 , 6 1 8 ) - - - - - (7 , 6 1 8 ) - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 4 3 Re g L i a b - P r o t e c t e d P P & E A R A M - O R OR (3 9 , 0 7 1 ) - (3 9 , 0 7 1 ) - - - - - - 25 4 0 0 0 0 REG U L A T O R Y L I A B 28 8 9 4 4 Re g L i a b - P r o t e c t e d P P & E A R A M - U T UT (6 9 , 8 1 8 ) - - - - (6 9 , 8 1 8 ) - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 4 5 Re g L i a b - P r o t e c t e d P P & E A R A M - W A WA (1 0 , 6 7 3 ) - - (1 0 , 6 7 3 ) - - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 4 6 Re g L i a b - P r o t e c t e d P P & E A R A M - W Y WY U (2 4 , 2 0 1 ) - - - (2 4 , 2 0 1 ) - - - - 25 4 0 0 0 0 RE G U L A T O R Y L I A B 28 8 9 9 5 Re g L - O t h e r - R e c l t o C u r r OT H E R 7, 6 3 4 - - - - - - - 7, 6 3 4 25 4 0 0 0 0 T o t a l (2 , 1 3 5 , 6 6 6 ) (4 5 , 0 0 6 ) (4 5 2 , 2 0 1 ) (1 7 8 , 8 7 1 ) (3 2 0 , 5 1 8 ) (8 2 2 , 3 3 4 ) (1 1 8 , 6 9 9 ) (5 ) (1 9 8 , 0 3 2 ) 25 4 1 0 5 0 FA S 1 4 3 A R O R E G L I A B 28 8 5 0 6 AR O / R E G D I F F - T R O J A N N U C L E A R P L A N T TR O J D 29 5 4 77 23 46 12 8 18 0 - 25 4 1 0 5 0 FA S 1 4 3 A R O R E G L I A B 28 8 9 0 6 AR O / R e g D i f f - T r o j a n - W A p o r t i o n WA 25 4 - - 25 4 - - - - - 25 4 1 0 5 0 T o t a l 54 9 4 77 27 6 46 12 8 18 0 - Gr a n d T o t a l (2 , 3 4 0 , 5 8 5 ) (4 8 , 8 2 8 ) (5 0 7 , 4 1 7 ) (1 9 5 , 1 5 9 ) (3 5 5 , 3 5 2 ) (91 0 , 7 5 4 ) (1 3 2 , 6 0 6 ) (7 0 ) (1 9 0 , 3 9 8 ) B16. REGULATORY ASSETS Pa g e 1 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 12 4 2 0 0 0 PA C P W R - I N T F R E E L N 0 IN T F R E E - P P L OT H E R 98 5 - - - - - - - 98 5 12 4 2 0 0 0 PA C P W R - I N T F R E E L N 0 IN T F R E E - P P L WA 7 - - 7 - - - - - 12 4 2 0 0 0 T o t a l 99 2 - - 7 - - - - 98 5 12 4 3 2 0 0 OR - V A R W E A T H E R L O A N S 0 IN T B E A R I N G V A R % - P P L OR 0 - 0 - - - - - - 12 4 3 2 0 0 OR - V A R W E A T H E R L O A N S 0 IN T B E A R I N G V A R % - P P L WA (0 ) - - (0 ) - - - - - 12 4 3 2 0 0 T o t a l 0 - 0 (0 ) - - - - - 12 4 4 1 0 0 EN E R G Y F I N A N S W E R 0 EN E R G Y F I N A N S W E R SO (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0) - 12 4 4 1 0 0 EN E R G Y F I N A N S W E R 0 EN E R G Y F I N A N S W E R UT 5 - - - - 5 - - - 12 4 4 1 0 0 T o t a l 5 (0 ) (0 ) (0 ) (0 ) 5 (0 ) (0 ) - 12 4 4 5 0 0 HO M E C O M F O R T 0 HO M E C O M F O R T CA 6 6 - - - - - - - 12 4 4 5 0 0 HO M E C O M F O R T 0 HO M E C O M F O R T OT H E R (1 ) - - - - - - - (1 ) 12 4 4 5 0 0 HO M E C O M F O R T 0 HO M E C O M F O R T SO (5 ) (0 ) (1 ) (0 ) (1 ) (2 ) (0 ) (0 ) - 12 4 4 5 0 0 T o t a l 0 6 (1 ) (0 ) (1 ) (2 ) (0 ) (0 ) (1 ) 12 4 4 9 0 0 FI N A N S W E R 1 2 , 0 0 0 0 "F I N A N S W E R 1 2 , 0 0 0 " OT H E R (1 ) - - - - - - - (1 ) 12 4 4 9 0 0 FI N A N S W E R 1 2 , 0 0 0 0 "FIN A N S W E R 1 2 , 0 0 0 " UT 1 - - - - 1 - - - 12 4 4 9 0 0 T o t a l 0 - - - - 1 - - (1 ) 12 4 5 3 0 0 IR R I G A T I O N F I N A N S W 0 IR R I G A T I O N F I N A N S W E R CA 20 20 - - - - - - - 12 4 5 3 0 0 IR R I G A T I O N F I N A N S W 0 IR R I G A T I O N F I N A N S W E R OT H E R (2 0 ) - - - - - - - (2 0 ) 12 4 5 3 0 0 T o t a l 0 20 - - - - - - (2 0 ) 12 4 5 4 0 0 RE T R O F I T E N G Y F I N A N S 0 RE T R O E N E R G Y F I N A N S OT H E R 4 - - - - - - - 4 12 4 5 4 0 0 RE T RO F I T E N G Y F I N A N S 0 RE T R O E N E R G Y F I N A N S UT (4 ) - - - - (4 ) - - - 12 4 5 4 0 0 T o t a l 0 - - - - (4) - - 4 12 4 9 0 0 0 RE S V U N C O L L E S C & W Z 0 ES C - R E S E R V E OT H E R (2 2 2 ) - - - - - - - (2 2 2 ) 12 4 9 0 0 0 RE S V U N C O L L E S C & W Z 0 ES C - R E S E R V E WA (4 ) - - (4 ) - - - - - 12 4 9 0 0 0 T o t a l (2 2 6 ) - - (4 ) - - - - (2 2 2 ) 18 2 3 0 0 0 DS R R E G U L A T O R Y A S S E T 0 DS R R E G U L A T O R Y A S S E T S ID U (6 8 ) - - - - - (6 8 ) - - 18 2 3 0 0 0 DS R R E G U L A T O R Y A S S E T 0 DS R R E G U L A T O R Y A S S E T S OT H E R (2 2 , 5 6 1 ) - - - - - - - (2 2 , 5 6 1 ) 18 2 3 0 0 0 DS R R E G U L A T O R Y A S S E T 0 DS R R E G U L A T O R Y A S S E T S WY P (1 , 5 0 7 ) - - - (1 , 5 0 7 ) - - - - 18 2 3 0 0 0 T o t a l (2 4 , 1 3 6 ) - - - (1 , 5 0 7 ) - (6 8 ) - (2 2 , 5 6 1 ) 18 2 3 7 0 0 OTH R E G A - E N E R G Y W E S T 18 6 8 0 1 Re g A s s e t - D e e r C r e e k - E l e c P l t I n S v c SE 69 , 5 0 4 95 4 17 , 1 9 9 5, 2 0 6 11 , 5 8 9 29 , 9 9 8 4, 5 3 3 23 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 0 2 Re g A s s e t - D e e r C r e e k - E P I S I n t a n g i b l e s SE 1, 0 7 8 15 26 7 81 18 0 46 5 70 0 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 0 5 Re g A s s e t - D e e r C r e e k - C W I P SE 3, 9 6 0 54 98 0 29 7 66 0 1, 7 0 9 25 8 1 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 0 6 Re g A s s e t - D e e r C r e e k - P S & I SE 1, 6 1 4 22 39 9 12 1 26 9 69 7 10 5 1 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 1 1 Re g A s s e t - D e e r C r e e k S a l e - E P I S SE 9, 9 0 2 13 6 2, 4 5 0 74 2 1, 6 5 1 4, 2 7 4 64 6 3 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 1 2 Co n t r a R A - D C M P P & E - O R - T o G / L B a l A c c t OR 39 9 - 39 9 - - - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 1 5 Re g A s s e t - D e e r C r e e k S a l e - C W I P SE 94 1 23 7 16 40 6 0 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 1 6 Co n t r a R A - D C M P P & E - T o J o i n t O w n e r s SE (4 , 6 9 9 ) (6 5 ) (1 , 1 6 3 ) (3 5 2 ) (7 8 4 ) (2 , 0 2 8 ) (3 0 6 ) (2 ) - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 1 7 Co n t r a R A - D C M P P & E - A m o r t z & O t h A d j s CA 1, 2 2 3 1, 2 2 3 - - - - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 1 7 Co n t r a R A - D C M P P & E - A m o r t z & O t h A d j s OR (2 , 0 3 2 ) - (2 , 0 3 2 ) - - - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 1 7 Co n t r a R A - D C M P P & E - A m o r t z & O t h A d j s SE (7 9 , 0 1 5 ) (1 , 0 8 5 ) (1 9 , 5 5 3 ) (5 , 9 1 9 ) (1 3 , 1 7 5 ) (3 4 , 1 0 3 ) (5 , 1 5 3 ) (2 7 ) - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 1 7 Co n t r a R A - D C M P P & E - A m o r t z & O t h A d j s UT 28 1 - - - - 28 1 - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 1 7 Co n t r a R A - D C M P P & E - A m o r t z & O t h A d j s WA 5, 4 8 6 - - 5, 4 8 6 - - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 1 7 Co n t r a R A - D C M P P & E - A m o r t z & O t h A d j s WY U 81 4 - - - 81 4 - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 2 0 Re g A s s e t - D e e r C r e e k M i n e A R O SE 6, 1 6 2 85 1, 5 2 5 46 2 1, 0 2 7 2, 6 6 0 40 2 2 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 2 5 Re g A s s e t - D e e r C r e e k M i n e M & S SE 4, 4 9 2 62 1, 1 1 2 33 6 74 9 1, 9 3 9 29 3 2 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 2 6 Re g A s s e t - D e e r C r e e k - P r e p a i d R o y a l t i e s SE 84 3 12 20 9 63 14 1 36 4 55 0 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 2 8 Re g A s s e t - D e e r C r e e k - R e c o v e r y R o y a l t i e s SE 7, 6 3 1 10 5 1, 8 8 8 57 2 1, 2 7 2 3, 2 9 3 49 8 3 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 2 9 Co n t r a R A - D C M C l o s u r e - R o y a l t i e s A m o r t z WY U (2 , 1 0 4 ) - - - (2 , 1 0 4 ) - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 3 0 Re g A s s e t - D e e r C r e e k - U n i o n S u p p l B e n SE 1, 6 1 2 22 39 9 12 1 26 9 69 6 10 5 1 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 3 3 Re g A s s e t - D e e r C r e e k - N o n u n i o n S e v e r a n c e SE 2, 5 0 0 34 61 9 18 7 41 7 1, 0 7 9 16 3 1 - 45 , 0 2 5 61 8 11 , 1 4 2 3, 3 7 3 7, 5 0 8 19 , 4 3 3 2, 9 3 7 15 - Pa g e 2 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 3 7 Co n t r a R A - D C M C l o s u r e - A m o r t z & O t h A d j s UT 5, 7 8 8 - - - - 5, 7 8 8 - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 3 7 Co n t r a R A - D C M C l o s u r e - A m o r t z & O t h A d j s WY U (1 0 , 5 1 1 ) - - - (1 0 , 5 1 1 ) - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 3 9 Re g A s s e t - D e e r C r e e k - T a x F l o w - T h r o u g h SE 2, 9 7 9 41 73 7 22 3 49 7 1, 2 8 6 19 4 1 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 4 1 Co n t r a R e g A s s e t - D e e r C r e e k A b a n d - C A CA (1 , 3 3 2 ) (1 , 3 3 2 ) - - - - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 4 4 Co n t r a R e g A s s e t - D e e r C r e e k A b a n d - U T UT (9 2 4 ) - - - - (9 2 4 ) - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 4 5 Co n t r a R e g A s s e t - D e e r C r e e k A b a n d - W A WA (5 , 9 7 5 ) - - (5 , 9 7 5 ) - - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 4 6 Co n t r a R e g A s s e t - D e e r C r e e k A b a n d - W Y WY U (3 7 6 ) - - - (3 7 6 ) - - - - 18 2 3 7 0 0 OTH R E G A - E N E R G Y W E S T 18 6 8 5 1 Co n t r a R e g A s s e t - D e e r C r e e k C l o s u r e - C A CA (1 , 1 1 9 ) (1 , 1 1 9 ) - - - - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 5 2 CO N T R A R E G A S S E T - D E E R C R E E K C L O S U R E - I D ID U (1 , 9 0 9 ) - - - - - (1 , 9 0 9 ) - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 5 3 Co n t r a R e g A s s e t - D e e r C r e e k C l o s u r e - O R OR (9 , 2 0 4 ) - (9 , 2 0 4 ) - - - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 5 4 CO N T R A R E G A S S E T - D E E R C R E E K C L O S U R E - U T UT (3 , 0 1 1 ) - - - - (3 , 0 1 1 ) - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 5 5 Co n t r a R e g A s s e t - D e e r C r e e k C l o s u r e - W A WA (5 , 0 2 0 ) - - (5 , 0 2 0 ) - - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 6 0 RA - D e e r C r e e k - R O R O f f s e t - A s s e t s S o l d UT (1 , 9 2 8 ) - - - - (1 , 9 2 8 ) - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 6 0 RA - D e e r C r e e k - R O R O f f s e t - A s s e t s S o l d WY U (1 0 7 ) - - - (1 0 7 ) - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 6 1 RA - D e e r C r e e k - R O R O f f s e t - F u e l I n v e n t o r y ID U (1 , 1 8 7 ) - - - - - (1 , 1 8 7 ) - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 6 1 RA - D e e r C r e e k - R O R O f f s e t - F u e l I n v e n t o r y UT (7 , 4 1 6 ) - - - - (7 , 4 1 6 ) - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 6 1 RA - D e e r C r e e k - R O R O f f s e t - F u e l I n v e n t o r y WY U (4 1 9 ) - - - (4 1 9 ) - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 6 2 RA - D e e r C r e e k - R O R O f f s e t - F o s s i l R o c k UT (6 , 1 7 0 ) - - - - (6 , 1 7 0 ) - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 6 2 RA - D e e r C r e e k - R O R O f f s e t - F o s s i l R o c k WY U (3 4 3 ) - - - (3 4 3 ) - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 6 3 RA -D e e r C r e e k - R O R O f f s e t - N o t e I n t r s t - I D ID U (1 9 0 ) - - - - - (1 9 0 ) - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 7 0 RA - D C R O R O f f s e t - A s s e t s S o l d - A m o r t z WY P 10 7 - - - 10 7 - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 7 1 RA - D C R O R O f f s e t - F u e l I n v e n t o r y - A m o r t z WY P 41 9 - - - 41 9 - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 7 2 RA - D C R O R O f f s e t - F o s s i l R o c k - A m o r t z WY P 34 2 - - - 34 2 - - - - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 8 1 Re g A s s e t - U M W A P e n s i o n T r u s t O b l i g SE 11 5 , 1 1 9 1, 5 8 1 28 , 4 8 7 8, 6 2 3 19 , 1 9 6 49 , 6 8 6 7, 5 0 8 39 - 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 8 6 Co n t r a R A - U M W A P e n s W / D - T o J o i n t O w n e r s OT H E R (4 , 7 5 3 ) - - - - - - - (4 , 7 5 3 ) 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 9 1 Co n t r a R e g A s s e t - U M W A P e n s i o n T r u s t - C A OT H E R (1 , 8 0 5 ) - - - - - - - (1 , 8 0 5 ) 18 2 3 7 0 0 OT H R E G A - E N E R G Y W E S T 18 6 8 9 5 Co n t r a R e g A s s e t - U M W A P e n s i o n T r u s t - W A OT H E R (8 , 0 9 7 ) - - - - - - - (8 , 0 9 7 ) 18 2 3 7 0 0 T o t a l 12 4 , 9 0 8 1, 3 2 5 35 , 1 8 5 8, 4 2 2 18 , 8 3 4 66 , 8 9 1 8, 8 4 3 63 (1 4 , 6 5 4 ) 18 2 3 8 7 0 DE F ER R E D P E N S I O N 18 7 0 1 7 FA S 1 5 8 P e n L i a b A d j SO 42 0 , 4 4 7 8, 9 2 7 11 5 , 9 4 5 31 , 8 9 1 58 , 8 1 1 18 0 , 7 3 2 24 , 0 3 4 10 7 - 18 2 3 8 7 0 DE F E R RE D P E N S I O N 18 7 6 2 1 Re g A s s e t F A S - 1 5 8 SO (2 6 , 0 2 2 ) (5 5 2 ) (7 , 1 7 6 ) (1 , 9 7 4 ) (3 , 6 4 0 ) (1 1 , 1 8 6 ) (1 , 4 8 7 ) (7 ) - 18 2 3 8 7 0 DE F E R R E D P E N S I O N 18 7 6 2 9 Re g A s s e t - P o s t - R e t - S e t t l e m e n t L o s s CA (1 2 7 ) (1 2 7 ) - - - - - - - 18 2 3 8 7 0 DE F E R R E D P E N S I O N 18 7 6 2 9 Re g A s s e t - P o s t - R e t - S e t t l e m e n t L o s s SO 8, 3 2 3 17 7 2, 2 9 5 63 1 1, 1 6 4 3, 5 7 8 47 6 2 - 18 2 3 8 7 0 DE F E R R E D P E N S I O N 18 7 6 2 9 Re g A s s e t - P o s t - R e t - S e t t l e m e n t L o s s WA (6 6 0 ) - - (6 6 0 ) - - - - - 18 2 3 8 7 0 DE F E R R E D P E N S I O N 18 7 6 2 9 Re g A s s e t - P o s t - R e t - S e t t l e m e n t L o s s WY U (1 , 4 1 2 ) - - - (1 , 4 1 2 ) - - - - 18 2 3 8 7 0 DE F E R R E D P E N S I O N 18 7 6 4 0 Re g A s s e t - P o s t R e t S t t l m t L o s s - C C - U T UT 1, 5 4 4 - - - - 1, 5 4 4 - - - 18 2 3 8 7 0 DE F E R R E D P E N S I O N 18 7 6 4 9 Re g A s s e t - F A S 1 5 8 P o s t - R e t - R e c l a s s SO 18 , 3 5 5 39 0 5, 0 6 2 1, 3 9 2 2, 5 6 7 7, 8 9 0 1, 0 4 9 5 - 18 2 3 8 7 0 T o t a l 42 0 , 4 4 7 8, 8 1 4 11 6 , 1 2 6 31 , 2 8 0 57 , 4 9 1 18 2 , 5 5 8 24 , 0 7 2 10 7 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 2 4 6 5 UT A H M E T A L S C L E A N U P SO 29 9 6 83 23 42 12 9 17 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 2 5 7 0 D- S M R E T A I L M I N O R S I T E S SO 3 0 1 0 0 1 0 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 0 8 D- S M R E T A I L M I N O R S I T E S SO 3, 5 4 0 75 97 6 26 9 49 5 1, 5 2 2 20 2 1 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 1 3 D- S M R E T A I L M I N O R S I T E S SO 11 8 3 32 9 16 51 7 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 1 8 AS T O R I A Y O U N G S B A Y C L E A N U P SO 0 0 0 0 0 0 0 0 - 18 2 3 9 1 0 ENVI R C S T U N D R A M O R T 10 3 4 1 9 AS T O R I A Y O U N G S B A Y C L E A N U P SO 88 2 24 7 12 38 5 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 2 0 AS T O R I A Y O U N G S B A Y C L E A N U P SO 24 7 5 68 19 35 10 6 14 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 2 5 SI L V E R B E L L M I N E E N V I R O N M E N T A L R E M E D SO 19 0 5 1 3 8 1 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 2 6 SI L V E R B E L L M I N E E N V I R O N M E N T A L R E M E D SO 5, 6 0 3 11 9 1, 5 4 5 42 5 78 4 2, 4 0 9 32 0 1 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 3 8 WA S H I N G T O N N O N - D E F E R R E D C O S T S WA (0 ) - - (0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 3 9 WA S H I N G T O N N O N - D E F E R R E D C O S T S WA (2 3 ) - - (2 3 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 4 0 WA S H I N G T O N N O N - D E F E R R E D C O S T S WA (7 2 ) - - (7 2 ) - - - - - 18 2 3 9 1 0 ENV I R C S T U N D R A M O R T 10 3 4 4 5 Am e r i c a n B a r r e l ( U T ) SO 36 8 8 10 2 28 52 15 8 21 0 - Pa g e 3 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 4 7 Bi g F o r k H y d r o P l a n t ( M T ) SO 36 1 8 10 0 27 50 15 5 21 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 4 8 Br i d g e r C o a l F u e l O i l S p i l l SO 47 7 10 13 2 36 67 20 5 27 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 4 9 Br i d g e r F G D P o n d 1 C l o s u r e SO 67 4 14 18 6 51 94 29 0 39 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 5 0 Br i d g e r P l a n t O i l S p i l l s SO 36 8 8 10 1 28 51 15 8 21 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 5 1 Ce d a r S t r e a m P l a n t ( U T ) SO 26 1 7 2 4 11 1 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 5 2 Da v e J o h n s t o n O i l S p i l l SO 85 5 18 23 6 65 12 0 36 8 49 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 5 3 Eu g e n e M G P ( 5 0 % P C R P ) SO 33 9 7 93 26 47 14 6 19 0 - 18 2 3 9 1 0 ENV I R C S T U N D R A M O R T 10 3 4 5 4 Ev e r e t t M G P ( 2 / 3 P C R P ) SO 9 0 3 1 1 4 1 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 5 5 Hu n t e r F u e l O i l S p i l l s SO 90 2 25 7 13 39 5 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 5 6 Hu n t i n g t o n A s h L a n d f i l l SO 37 3 8 10 3 28 52 16 0 21 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 5 7 Id a h o F a l l s P o l e Y a r d SO 1, 2 7 3 27 35 1 97 17 8 54 7 73 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 5 8 Jo r d a n P l a n t S u b s t a t i o n SO 11 3 2 31 9 16 48 6 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 5 9 Li t t l e M o u n t a i n G a s P l a n t SO 54 2 11 14 9 41 76 23 3 31 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 6 0 Mo n t a g u e R a n c h ( C A ) SO 69 1 19 5 10 30 4 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 6 1 Na u g h t o n F G D P o n d C l o s u r e SO 18 1 4 50 14 25 78 10 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 6 2 Og d e n M G P SO 2, 8 4 6 60 78 5 21 6 39 8 1, 2 2 3 16 3 1 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 6 4 Po w e r d a l e H y d r o P l a n t SO 0 0 0 0 0 0 0 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 6 5 Ta c o m a A S t . ( 2 5 % P C R P ) SO 30 1 8 2 4 13 2 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 6 6 Po r t l a n d H a r b o r S e r v i c e C t r SO 3, 0 0 1 64 82 8 22 8 42 0 1, 2 9 0 17 2 1 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 4 6 7 Wy od a k F u e l O i l S p i l l SO 74 2 20 6 10 32 4 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 5 8 5 CL I N E F A L L S - H Y D R O SO 60 1 16 5 8 26 3 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 7 3 7 Ge n e v a R o c k B l d g - H u n t e r P l a n t SO 19 0 5 1 3 8 1 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 8 5 1 Al t u r a s S e r v i c e C e n t e r ( C A ) SO 5 0 1 0 1 2 0 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 8 5 2 Pe n d l e t o n S e r v i c e C e n t e r ( O R ) SO 3 0 1 0 0 1 0 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 8 5 3 Su n n y s i d e S e r v i c e C e n t e r ( W A ) SO 0 0 0 0 0 0 0 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 4 0 D- S M R e t a i l M i n o r S i t e s - R M P - 2 0 1 2 SO 15 5 3 43 12 22 67 9 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 4 1 D- S M R e t a i l M i n o r S i t e s - R M P - 2 0 1 3 SO 25 5 5 70 19 36 11 0 15 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 4 2 D- S M R e t a i l M i n o r S i t e s - R M P - 2 0 1 4 SO 50 6 11 14 0 38 71 21 8 29 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 4 7 D- S M R e t a i l M i n o r S i t e s - R M P - 2 0 1 1 SO 71 2 20 5 10 30 4 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 4 8 WA S H I N G T O N N O N - D E F E R R E D C O S T S - S P P C P A C I F WA (1 1 4 ) - - (1 1 4 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 4 9 WA S H I N G T O N N O N - D E F E R R E D C O S T S - S P P C R O C K Y WA (9 2 ) - - (9 2 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 5 0 WA S H I N G T O N N O N - D E F E R R E D C O S T S - R E M E D I A T I O WA (1 1 7 ) - - (1 1 7 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 5 1 WA S H I N G T O N N O N - D E F E R R E D C O S T S - R E M E D I A T I O WA (4 6 0 ) - - (4 6 0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 5 2 WA S H I N G T O N N O N - D E F E R R E D C O S T S - R E M E D I A T I O WA (1 2 1 ) - - (1 2 1 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 5 3 Wa s h N o n - D e f C o s t s - S P P C - R M P - 2 0 1 2 WA (5 6 ) - - (5 6 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 5 4 Wa s h N o n - D e f C o s t s - S P P C - R M P - 2 0 1 3 WA (1 0 1 ) - - (1 0 1 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 5 5 Wa s h N o n - D e f C o s t s - S P P C - R M P - 2 0 1 4 WA (2 2 6 ) - - (2 2 6 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 3 9 6 1 D- S M R E T A I L M I N O R S I T E S - R M P SO 2, 4 7 7 53 68 3 18 8 34 6 1, 0 6 5 14 2 1 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 0 7 2 FR E E P O R T S U B S T A T I O N SO 69 1 19 5 10 30 4 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 1 0 8 Bo r s P r o p e r t y ( O R ) - 2 0 1 6 SO 16 0 4 1 2 7 1 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 1 1 2 Ca r b o n A s h S p i l l ( U T ) - 2 0 1 6 SO 3, 0 7 0 65 84 6 23 3 42 9 1, 3 1 9 17 5 1 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 1 4 4 Na u g h t o n O i l S p i l l SO 20 0 6 2 3 9 1 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 1 7 5 Ri r i e S u b s t a t i o n SO 10 0 3 1 1 4 1 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 1 9 7 Br i d g e r P l a n t - F G D P o n d 1 SO 13 1 3 36 10 18 56 7 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 1 9 8 Br i d g e r P l a n t - F G D P o n d 2 SO 25 1 7 2 3 11 1 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 1 9 9 Na u g h t o n P l a n t - F G D P o n d 1 SO 23 5 5 65 18 33 10 1 13 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 0 0 Na u g h t o n P l a n t - F G D P o n d 2 SO 26 7 6 74 20 37 11 5 15 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 0 1 Hu n t i n g t o n P l a n t A s h L a n d f i l l SO 10 6 2 29 8 15 46 6 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 0 2 Da v e J o h n s t o n P o n d 4 A & 4 B SO 22 3 5 62 17 31 96 13 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 0 3 Co l s t r i p P o n d SO 49 5 11 13 7 38 69 21 3 28 0 - Pa g e 4 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 0 6 Na u g h t o n S o u t h A s h P o n d SO 53 1 15 4 7 23 3 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 1 0 Am e r i c a n B a r r e l ( U T ) - W A WA (1 1 ) - - (1 1 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 1 1 As t o r i a / U n o c a l ( D o w n t o w n ) - W A WA (2 7 ) - - (2 7 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 1 2 AS T O R I A Y O U N G S B A Y C L E A N U P - W A WA (2 ) - - (2 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 1 3 Bi g F o r k H y d r o P l a n t ( M T ) - W A WA (1 1 ) - - (1 1 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 1 4 Bo r s P r o p e r t y ( O R ) - W A WA (1 ) - - (1 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 1 5 Br i d g e r C o a l F u e l O i l S p i l l - W A WA (1 9 ) - - (1 9 ) - - - - - 18 2 3 9 1 0 ENV I R C S T U N D R A M O R T 10 4 2 1 6 Br i d g e r F G D P o n d 1 C l o s u r e - W A WA (1 8 ) - - (1 8 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 1 8 Br i d g e r P l a n t - F G D P o n d 1 - W A WA (1 3 ) - - (1 3 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 1 9 Br i d g e r P l a n t - F G D P o n d 2 - W A WA (2 ) - - (2 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 2 0 Br i d g e r P l a n t O i l S p i l l s - 2 0 1 8 WA (9 ) - - (9 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 2 1 Ca r b o n A s h S p i l l ( U T ) - W A WA (4 0 ) - - (4 0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 2 2 Ce d a r S t e a m - W A WA (0 ) - - (0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 2 3 Co l s t r i p P o n d - W A WA (3 3 ) - - (3 3 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 2 4 Ch o l l a A s h - W A WA (0 ) - - (0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 2 5 DJ O i l S p i l l - W A WA (7 ) - - (7 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 2 6 DJ 4 A & 4 B - W A WA (1 5 ) - - (1 5 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 2 7 Eu g e n e M G P ( 5 0 % P C R P ) - W A WA (1 7 ) - - (1 7 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 2 8 Ev e r e t t M G P ( 2 / 3 P C R P ) - W A WA (0 ) - - (0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 2 9 Hu n t er P l a n t - W A WA (1 4 ) - - (1 4 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 3 0 Hu n t i n g t o n A s h - W A WA (1 5 ) - - (1 5 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 3 1 Id a h o F a l l s P o l e Y a r d - W A WA (3 8 ) - - (3 8 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 3 2 Jo r d a n P l a n t S u b s t a t i o n - W A WA (3 ) - - (3 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 3 3 Mo n t a g u e R a n c h - W A WA (0 ) - - (0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 3 4 Na u g h t o n P l a n t F G D P 1 - W A WA (1 6 ) - - (1 6 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 3 5 Na u g h t o n P l a n t F G D P 2 - W A WA (1 8 ) - - (1 8 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 3 6 Na u g h t o n P l a n t F G D P C l o s u r e - W A WA (5 ) - - (5 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 3 7 Na u g h t o n O i l S p i l l - W A WA (0 ) - - (0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 3 9 Na u g h t o n S o u t h A s h P o n d - W A WA (4 ) - - (4 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 4 0 Og d e n M G P - W A WA (5 9 ) - - (5 9 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 4 1 Ol y m p i a - W A WA (0 ) - - (0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 4 2 Po r t l a n d H a r b o r S r c e C n t r l - W A WA (9 6 ) - - (9 6 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 4 4 Si l v e r B e l l / T e l l u r i d e - W A WA (1 2 0 ) - - (1 2 0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 4 5 Ta c o m a A S t . ( 2 5 % P C R P ) - W A WA (1 ) - - (1 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 4 6 Ut a h M e t a l E a s t - W A WA (0 ) - - (0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 4 7 Wy o d a k O i l S p i l l - W A WA (2 ) - - (2 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 4 8 Hu n t e r F u e l O i l S p i l l - W A WA (0 ) - - (0 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 6 8 Ro c k y M o u n t a i n - W A WA (7 4 ) - - (7 4 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 6 9 Pa c P o w e r - W A WA (1 0 2 ) - - (1 0 2 ) - - - - - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 9 6 NT O P a r k i n g L o t - A s b e s t o s 2 0 1 8 SO 19 5 4 54 15 27 84 11 0 - 18 2 3 9 1 0 EN V I R C S T U N D R A M O R T 10 4 2 9 7 NT O P a r k i n g L o t A s b e s t o s - W A 2 0 1 8 WA (1 4 ) - - (1 4 ) - - - - - 18 2 3 9 1 0 T o t a l 29 , 1 0 3 66 4 8, 6 2 8 18 8 4, 3 7 6 13 , 4 4 9 1, 7 8 9 8 - 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 0 DS R C O S T A M O R T ID U 68 - - - - - 68 - - 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 0 DS R C O S T A M O R T OT H E R 17 0 , 1 2 6 - - - - - - - 17 0 , 1 2 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 3 0 EN E R G Y F I N A N S W E R - W A S H I N G T O N OT H E R 5, 0 6 5 - - - - - - - 5, 0 6 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 3 2 IN D U S T R I A L F I N A N S W E R - W A S H I N G T O N OT H E R 26 , 3 3 7 - - - - - - - 26 , 3 3 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 3 3 LO W I N C O M E - W A S H I N G T O N OT H E R 10 , 7 1 8 - - - - - - - 10 , 7 1 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 3 4 SE L F A U D I T - W A S H I N G T O N OT H E R 14 - - - - - - - 14 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 3 6 CO MM E R C I A L S M A L L R E T R O F I T - W A S H I N G T O N OT H E R 78 8 - - - - - - - 78 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 3 7 IN D U S T R I A L S M A L L R E T R O F I T - W A S H I N G T O N OT H E R 13 - - - - - - - 13 Pa g e 5 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 3 9 IN D U S T R I A L R E T R O F I T L I G H T I N G - W A OT H E R 88 - - - - - - - 88 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 4 0 NE E A - W A S H I N G T O N OT H E R 11 , 1 8 5 - - - - - - - 11 , 1 8 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 4 3 EN E R G Y C O D E D E V E L O P M E N T OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 4 4 HO M E C O M F O R T - W A S H I N G T O N OT H E R 16 2 - - - - - - - 16 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 4 5 WE A T H E R I Z A T I O N - W A S H I N G T O N OT H E R 22 - - - - - - - 22 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 4 6 HA S S L E F R E E OT H E R 41 - - - - - - - 41 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 0 7 2 CO M P A C T F L U O R E S C E N T L A M P S - W A S H I N G T O N OT H E R 1, 1 8 3 - - - - - - - 1, 1 8 3 18 2 3 9 2 0 DSR C O S T S A M O R T I Z E D 10 2 1 2 7 RE S I D E N T I A L P R O G R A M R E S E A R C H - W A OT H E R 24 - - - - - - - 24 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 2 8 WA R E V E N U E R E C O V E R Y - S B C O F F S E T OT H E R (1 1 4 , 8 7 2 ) - - - - - - - (1 1 4 , 8 7 2 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 3 1 EN E R G Y F I N A N S W E R - U T A H 2 0 0 1 / 2 0 0 2 OT H E R 1, 2 8 0 - - - - - - - 1, 2 8 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 3 3 IN D U S T R I A L F I N A N S W E R - U T A H 2 0 0 1 / 2 0 0 2 OT H E R 1, 3 5 3 - - - - - - - 1, 3 5 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 3 8 CO M P A C T F L U O R L A M P S ( C F L ) U T 2 0 0 1 / 2 0 0 2 OT H E R 4, 2 0 2 - - - - - - - 4, 2 0 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 4 7 CO M M E R C I A L S M A L L R E T R O F I T - U T 2 0 0 1 / 2 0 0 2 OT H E R 84 8 - - - - - - - 84 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 4 8 IN D U S T R I A L S M A L L R E T R O F I T - U T 2 0 0 2 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 4 9 CO M M E R C I A L R E T R O F I T L I G H T I N G - U T 2 0 0 1 / 2 OT H E R 49 8 - - - - - - - 49 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 5 0 IN D U S T R I A L R E T R O F I T L I G H T I N G - U T 2 0 0 1 / 2 OT H E R 82 - - - - - - - 82 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 8 5 WE B A U D I T P I L O T - W A OT H E R 52 7 - - - - - - - 52 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 8 6 AP P L I A N C E R E B A T E - W A OT H E R 18 - - - - - - - 18 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 9 5 IN D U S T R I A L R E T R O F I T L I G H T I N G - U T 2 0 0 2 OT H E R 71 - - - - - - - 71 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 1 9 6 PO W ER F O R W A R D U T 2 0 0 2 OT H E R 11 5 - - - - - - - 11 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 0 5 A/ C L O A D C O N T R O L P G M - R E S I D E N T I A L - U T OT H E R 28 - - - - - - - 28 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 0 6 SC H O O L E N E R G Y E D U C A T I O N - W A OT H E R 3, 8 0 7 - - - - - - - 3, 8 0 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 0 9 AI R C O N D I T I O N I N G - U T 2 0 0 2 OT H E R 24 - - - - - - - 24 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 1 3 RE F R I G E R A T O R R E C Y C L I N G P G M - U T 2 0 0 3 OT H E R 1, 5 0 9 - - - - - - - 1, 5 0 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 1 4 RE F R I G E R A T O R R E C Y C L I N G P G M - W A OT H E R 3, 6 7 5 - - - - - - - 3, 6 7 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 2 3 A/ C L O A D C O N T R O L - R E S I D E N T I A L U T 2 0 0 3 OT H E R 46 0 - - - - - - - 46 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 2 5 AI R C O N D I T I O N I N G - U T 2 0 0 3 OT H E R 2, 5 6 4 - - - - - - - 2, 5 6 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 2 6 CO M M E R C I A L R E T R O F I T L I G H T I N G - U T 2 0 0 3 OT H E R 1, 1 8 7 - - - - - - - 1, 1 8 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 2 7 CO M M E R C I A L S M A L L R E T R O F I T - U T 2 0 0 3 OT H E R 89 5 - - - - - - - 89 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 2 8 CO M P A C T F L O U R E S C E N T L A M P ( C F L ) - U T 2 0 0 2 OT H E R 13 - - - - - - - 13 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 2 9 EN E R G Y F I N A N S W E R - U T 2 0 0 3 OT H E R 1, 5 4 2 - - - - - - - 1, 5 4 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 3 0 IN D U S T R I A L F I N A N S W E R - U T 2 0 0 3 OT H E R 1, 6 5 8 - - - - - - - 1, 6 5 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 3 1 IN D U S T R I A L R E T R O F I T L I G H T I N G - U T 2 0 0 3 OT H E R 19 1 - - - - - - - 19 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 3 2 IN D U S T R I A L S M A L L R E T R O F I T - U T A H - 2 0 0 3 OT H E R 14 - - - - - - - 14 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 3 3 PO W E R F O R W A R D - U T 2 0 0 3 OT H E R (2 7 ) - - - - - - - (2 7 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 2 4 5 CA R E V E N U E R E C O V E R Y - B A L A N C I N G A C C T OT H E R (0 ) - - - - - - - (0 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 2 7 CO M M E R C I A L S E L F - D I R E C T U T 2 0 0 3 OT H E R 4 - - - - - - - 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 2 8 IN D U S T R I A L S E L F - D I R E C T U T 2 0 0 3 OT H E R 7 - - - - - - - 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 3 6 LO W I N C O M E - U T A H - 2 0 0 4 OT HE R 22 - - - - - - - 22 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 3 7 RE F R I G E R A T O R R E C Y C L I N G P G M - U T 2 0 0 4 OT H E R 3, 5 8 1 - - - - - - - 3, 5 8 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 3 8 AC L O A D C O N T R O L - R E S I D E N T I A L U T 2 0 0 4 OT H E R 2, 9 1 0 - - - - - - - 2, 9 1 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 3 9 AI R C O N D I T I O N I N G - U T 2 0 0 4 OT H E R 3, 0 2 6 - - - - - - - 3, 0 2 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 4 0 CO M M E R C I A L R E T R O F I T L I G H T I N G - U T 2 0 0 4 OT H E R 1, 5 4 7 - - - - - - - 1, 5 4 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 4 1 CO M M E R C I A L S M A L L R E T R O F I T - U T 2 0 0 4 OT H E R 28 5 - - - - - - - 28 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 4 2 CO M P A C T F L O U R E S C E N T L A M P S ( C F L ) U T 2 0 0 4 OT H E R (1 ) - - - - - - - (1 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 4 3 EN E R G Y F I N A N S W E R - U T 2 0 0 4 OT H E R 1, 2 2 7 - - - - - - - 1, 2 2 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 4 4 IN D U S T R I A L F I N A N S W E R - U T 2 0 0 4 OT H E R 2, 5 6 2 - - - - - - - 2, 5 6 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 4 5 IN D U S T R I A L R E T R O F I T - U T 2 0 0 4 OT H E R 23 0 - - - - - - - 23 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 4 6 IN D U S T R I A L S M A L L R E T R O F I T - U T 2 0 0 4 OT H E R 51 - - - - - - - 51 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 4 7 PO W E R F O R W A R D - U T 2 0 0 4 OT H E R 54 - - - - - - - 54 Pa g e 6 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 3 4 9 IN D U S T R I A L S E L F - D I R E C T - U T 2 0 0 4 OT H E R 12 9 - - - - - - - 12 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 4 4 3 ES I D E N T I A L N E W C O N S T R U C T I O N - W A S H I N G T O N OT H E R 56 1 - - - - - - - 56 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 4 4 4 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 76 - - - - - - - 76 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 4 5 8 CO M M E R C I A L F I N A N S W E R E X P R E S S - W A S H I N G T O OT H E R 9, 2 5 7 - - - - - - - 9, 2 5 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 4 5 9 IN D U S T R I A L F I N A N S W E R E X P R E S S - W A S H I N G T O OT H E R 3, 2 7 5 - - - - - - - 3, 2 7 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 4 6 0 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 44 6 - - - - - - - 44 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 4 6 1 IN D U S T R I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 14 6 - - - - - - - 14 6 18 2 3 9 2 0 DSR C O S T S A M O R T I Z E D 10 2 4 6 2 UT A H R E V E N U E R E C O V E R Y - S B C O F F S E T OT H E R (5 8 7 , 8 3 2 ) - - - - - - - (5 8 7 , 8 3 2 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 0 2 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 0 3 C& I L I G H T I N G L O A D C O N T R O L - U T A H - 2 0 0 4 OT H E R 23 - - - - - - - 23 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 3 2 LO W I N C O M E - U T A H - 2 0 0 5 OT H E R 48 - - - - - - - 48 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 3 3 RE F R I G E R A T O R R E C Y C L I N G P G M - U T A H - 2 0 0 5 OT H E R 3, 3 0 6 - - - - - - - 3, 3 0 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 3 4 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 OT H E R 3, 0 6 0 - - - - - - - 3, 0 6 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 3 5 AI R C O N D I T I O N I N G - U T A H - 2 0 0 5 OT H E R 2, 3 4 7 - - - - - - - 2, 34 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 3 6 CO M M E R C I A L R E T R O F I T L I G H T I N G - U T A H - 2 0 OT H E R 65 - - - - - - - 65 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 3 7 CO M M E R C I A L S M A L L R E T R O F I T - U T A H - 2 0 0 5 OT H E R 22 3 - - - - - - - 22 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 3 9 EN E R G Y F I N A N S W E R - U T A H - 2 0 0 5 OT H E R 1, 4 7 6 - - - - - - - 1, 4 7 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 4 0 IN D U S T R I A L F I N A N S W E R - U T A H - 2 0 0 5 OT H E R 3, 4 8 5 - - - - - - - 3, 4 8 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 4 1 IN D U S T R I A L R E T R O F I T L I G H T I N G - U T A H - 2 0 OT H E R 60 - - - - - - - 60 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 4 3 PO W ER F O R W A R D - U T A H - 2 0 0 5 OT H E R 50 - - - - - - - 50 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 4 4 CO M M E R C I A L S E L F - D I R E C T - U T A H - 2 0 0 5 OT H E R 67 - - - - - - - 67 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 4 5 IN D U S T R I A L S E L F - D I R E C T - U T A H - 2 0 0 5 OT H E R 10 3 - - - - - - - 10 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 4 6 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 94 4 - - - - - - - 94 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 4 7 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 1, 9 6 7 - - - - - - - 1, 9 6 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 4 8 IN D U S T R I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 42 1 - - - - - - - 42 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 4 9 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H - OT H E R 10 5 - - - - - - - 10 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 5 0 C& I L I G H T I N G L O A D C O N T R O L - U T A H - 2 0 0 5 OT H E R 36 - - - - - - - 36 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 5 6 18 2 3 9 2 0 / 1 0 2 5 5 6 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 6 2 AP P L I A N C E I N C E N T I V E - W A S H W I S E - W A S H I N G OT H E R 53 - - - - - - - 53 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 5 8 6 IR R I G A T I O N L O A D C O N T R O L - U T A H - 2 0 0 5 OT H E R 3 - - - - - - - 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 0 6 LO W I N C O M E - U T A H - 2 0 0 6 OT H E R 11 9 - - - - - - - 11 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 0 7 RE F R I G E R A T O R R E C Y C L I N G P G M - U T A H - 2 0 0 6 OT H E R 3, 7 5 2 - - - - - - - 3, 7 5 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 0 8 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 0 6 OT H E R 8, 6 2 4 - - - - - - - 8, 6 2 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 0 9 AI R C O N D I T I O N I N G - U T A H - 2 0 0 6 OT H E R 1, 4 9 9 - - - - - - - 1, 4 9 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 1 2 EN E R G Y F I N A N S W E R - U T A H - 2 0 0 6 OT H E R 2, 1 8 7 - - - - - - - 2, 1 8 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 1 3 IN D U S T R I A L F I N A N S W E R - W Y O M I N G - U T A H - 2 0 0 6 OT H E R 2, 7 4 8 - - - - - - - 2, 7 4 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 1 7 CO M M E R C I A L S E L F - D I R E C T - U T A H - 2 0 0 6 OT H E R 65 - - - - - - - 65 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 1 8 IN D U S T R I A L S E L F - D I R E C T - U T A H - 2 0 0 6 OT H E R 12 2 - - - - - - - 12 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 1 9 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 0 6 OT HE R 1, 8 4 8 - - - - - - - 1, 8 4 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 2 0 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 0 6 OT H E R 2, 4 6 9 - - - - - - - 2, 4 6 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 2 1 IN D U S T R I A L F I N A N S W E R - U T A H - 2 0 0 6 OT H E R 53 6 - - - - - - - 53 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 2 2 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H - 2 0 0 OT H E R 21 1 - - - - - - - 21 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 2 3 C& I L I G H T I N G L O A D C O N T R O L - U T A H - 2 0 0 6 OT H E R 8 - - - - - - - 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 2 5 CA L I F O R N I A D S M E X P E N S E - 2 0 0 6 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 5 9 HO M E E N E R G Y E F F I N C E N T I V E P R O G - U T A H - 2 0 0 6 OT H E R 24 1 - - - - - - - 24 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 6 0 HO M E E N E R G Y E F F I N C E N T I V E P R O G - W A - 2 0 0 6 OT H E R 15 , 2 4 0 - - - - - - - 15 , 2 4 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 6 7 DS R C O S T S B E I N G A M O R T I Z E D OT H E R (4 4 , 1 8 3 ) - - - - - - - (4 4 , 1 8 3 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 7 9 6 DS R C O S T S B E I N G A M O R T I Z E D OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 1 9 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 OT H E R 5, 9 8 2 - - - - - - - 5, 9 8 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 2 0 AI R C O N D I T I O N I N G - U T A H - 2 0 0 7 OT H E R 88 3 - - - - - - - 88 3 Pa g e 7 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 2 2 IN D U S T R I A L F I N A N S W E R - U T A H - 2 0 0 7 OT H E R 3, 3 6 9 - - - - - - - 3, 3 6 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 2 3 LO W I N C O M E - U T A H - 2 0 0 7 OT H E R 11 7 - - - - - - - 11 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 2 4 PO W E R F O R W A R D - U T A H - 2 0 0 7 OT H E R 50 - - - - - - - 50 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 2 5 RE F R I G E R A T O R R E C Y C L I N G P G M - U T A H - 2 0 0 7 OT H E R 3, 3 9 9 - - - - - - - 3, 3 9 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 2 6 CO M M E R C I A L S E L F - D I R E C T - U T A H - 2 0 0 7 OT H E R 61 - - - - - - - 61 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 2 7 IN D U S T R I A L S E L F - D I R E C T - U T A H - 2 0 0 7 OT H E R 10 8 - - - - - - - 10 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 2 8 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 1, 9 3 6 - - - - - - - 1, 9 3 6 18 2 3 9 2 0 DSR C O S T S A M O R T I Z E D 10 2 8 2 9 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 3, 2 7 7 - - - - - - - 3, 2 7 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 3 0 IN D U S T R I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 96 8 - - - - - - - 96 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 3 1 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H - OT H E R 18 7 - - - - - - - 18 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 3 3 IR R I G A T I O N L O A D C O N T R O L - U T A H - 2 0 0 7 OT H E R 27 7 - - - - - - - 27 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 3 4 HO M E E N E R G Y E F F I N C E N T I V E P R O G - U T 2 0 0 7 OT H E R 3, 0 3 4 - - - - - - - 3, 0 3 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 8 8 3 CA L I F O R N I A D S M E X P E N S E - 2 0 0 8 CA 0 0 - - - - - - - 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 0 6 AC L O A D C O N T R O L - R E S I D E N T I A L - U T A H 2 0 0 OT H E R 7, 1 7 5 - - - - - - - 7, 17 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 0 7 AI R C O N D I T I O N I N G - U T A H 2 0 0 8 OT H E R 52 6 - - - - - - - 52 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 0 8 EN E R G Y F I N A N S W E R - U T A H - 2 0 0 8 OT H E R 3, 4 6 6 - - - - - - - 3, 4 6 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 0 9 IN D U S T R I A L F I N A N S W E R - U T A H - 2 0 0 8 OT H E R 4, 2 8 9 - - - - - - - 4, 2 8 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 1 0 LO W I N C O M E - U T A H 2 0 0 8 OT H E R 12 7 - - - - - - - 12 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 1 1 PO W E R F O R W A R D - U T A H - 2 0 0 8 OT H E R 50 - - - - - - - 50 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 1 2 RE FR I G E R A T O R R E C Y C L I N G - U T A H - 2 0 0 8 OT H E R 2, 5 7 0 - - - - - - - 2, 5 7 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 1 3 CO M M E R C I A L S E L F D I R E C T - U T A H - 2 0 0 8 OT H E R 83 - - - - - - - 83 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 1 4 IN D U S T R I A L S E L F D I R E C T - U T A H - 2 0 0 8 OT H E R 12 6 - - - - - - - 12 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 1 5 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H 2 0 0 8 OT H E R 1, 6 6 4 - - - - - - - 1, 6 6 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 1 6 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H 2 0 0 8 OT H E R 3, 7 9 1 - - - - - - - 3, 7 9 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 1 7 IN D U S T R I A L F I N A N S W E R E X P R E S S - U T A H 2 0 0 8 OT H E R 1, 1 3 3 - - - - - - - 1, 1 3 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 1 8 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H - OT H E R 1, 0 5 3 - - - - - - - 1, 0 5 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 1 9 C& I L I G H T I N G L O A D C O N T R O L - U T A H - 2 0 0 8 OT H E R 4 - - - - - - - 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 2 0 IR R I G A T I O N L O A D C O N T R O L - U T A H OT H E R 76 2 - - - - - - - 76 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 2 1 HO M E E N E R G Y E F F I N C E N T I V E P R O G R A M - U T A H OT H E R 7, 8 1 7 - - - - - - - 7, 8 1 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 6 4 CA L I F O R N I A D S M E X P E N S E - 2 0 0 9 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 7 6 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 OT H E R 9, 8 1 7 - - - - - - - 9, 8 1 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 7 7 AI R C O N D I T I O N I N G - U T A H - 2 0 0 9 OT H E R 50 0 - - - - - - - 50 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 7 8 EN E R G Y F I N A N S W E R - U T A H - 2 0 0 9 OT H E R 2, 5 3 2 - - - - - - - 2, 5 3 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 7 9 IN D U S T R I A L F I N A N S W E R - U T A H - 2 0 0 9 OT H E R 5, 2 1 5 - - - - - - - 5, 2 1 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 8 0 LO W I N C O M E - U T A H - 2 0 0 9 OT H E R 16 2 - - - - - - - 16 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 8 1 PO W E R F O R W A R D - U T A H - 2 0 0 9 OT H E R 50 - - - - - - - 50 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 8 2 RE F R I G E R A T O R R E C Y C L I N G P G M - U T A H - 2 0 0 9 OT H E R 2, 3 3 9 - - - - - - - 2, 3 3 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 8 3 CO M M E R C I A L S E L F - D I R E C T - U T A H - 2 0 0 9 OT H E R 53 - - - - - - - 53 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 8 4 IN D U S T R I A L S E L F - D I R E C T - U T A H - 2 0 0 9 OT HE R 72 - - - - - - - 72 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 8 5 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 1, 4 4 6 - - - - - - - 1, 4 4 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 8 6 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 3, 2 5 8 - - - - - - - 3, 2 5 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 8 7 IN D U S T R I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 77 6 - - - - - - - 77 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 8 8 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H - OT H E R 94 7 - - - - - - - 94 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 9 0 IR R I G A T I O N L O A D C O N T R O L - U T A H - 2 0 0 9 OT H E R 2, 7 3 2 - - - - - - - 2, 7 3 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 9 1 HO M E E N E R G Y E F F I N C E N T I V E P R O G - U T 2 0 0 9 OT H E R 25 , 4 3 9 - - - - - - - 25 , 4 3 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 9 2 EN E R G Y F I N A N S W E R - W Y O M I N G P P L - 2 0 0 9 OT H E R 21 - - - - - - - 21 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 9 3 IN D U S T R I A L F I N A N S W E R - W Y O M I N G - P P L 2 0 0 9 OT H E R 96 - - - - - - - 96 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 9 5 RE F R I G E R A T O R R E C Y C L I N G - P P L W Y O M I N G - 2 OT H E R 14 0 - - - - - - - 14 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 9 6 HO M E E N E R G Y E F F I N C E N T I V E P R O - P P L W Y O M OT H E R 43 9 - - - - - - - 43 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 9 7 LO W - I N C O M E W E A T H E R I Z A T I O N - W Y O M I N G P P L OT H E R 86 - - - - - - - 86 Pa g e 8 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 2 9 9 9 IN D U S T R I A L F I N A N S W E R E X P R E S S - W Y - 2 0 0 9 OT H E R 59 - - - - - - - 59 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 0 0 SE L F D I R E C T - C O M M E R C I A L - W Y - 2 0 0 9 OT H E R 5 - - - - - - - 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 0 1 SE L F D I R E C T - I N D U S T R I A L - W Y - 2 0 0 9 OT H E R 12 - - - - - - - 12 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 0 3 MA I N C H E C K D I S B - W I R E S / A C H I N C L E A R A C C T OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 0 4 MA I N C H E C K D I S B - W I R E S / A C H O U T C L E A R A C C T OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 0 5 CO M M E R C I A L F I N A N S W E R E X P R E S S C a t 2 - W Y - OT H E R 23 6 - - - - - - - 23 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 0 6 IN D U S T R I A L F I N A N S W E R E X P R E S S C a t 2 - W Y - OT H E R 34 - - - - - - - 34 18 2 3 9 2 0 DSR C O S T S A M O R T I Z E D 10 3 0 0 7 EN E R G Y F I N A N S W E R C a t 2 - W Y 2 0 0 9 OT H E R 40 - - - - - - - 40 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 0 8 IN D U S T R I A L F I N A N S W E R C a t 2 - W Y 2 0 0 9 OT H E R 34 - - - - - - - 34 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 1 2 WY O M I N G R E V R E C O V E R Y - S B C O F F S E T C A T 1 OT H E R (1 0 , 7 5 9 ) - - - - - - - (1 0 , 7 5 9 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 1 3 WY O M I N G R E V R E C O V E R Y - S B C O F F S E T C A T 2 OT H E R (1 0 , 6 0 9 ) - - - - - - - (1 0 , 6 0 9 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 1 4 WY O M I N G R E V R E C O V E R Y - S B C O F F S E T C A T 3 OT H E R (1 0 , 1 9 2 ) - - - - - - - (1 0 , 1 9 2 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 3 1 OU T R E A C H a n d C O M M U N I C A T I O N S - U T 2 0 0 9 OT H E R 57 1 - - - - - - - 57 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 5 9 CA L I F O R N I A D S M E X P E N S E - 2 0 1 0 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 7 1 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 OT H E R 4, 8 3 6 - - - - - - - 4, 8 3 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 7 2 AI R C O N D I T I O N I N G - U T A H - 2 0 1 0 OT H E R 1, 4 9 0 - - - - - - - 1, 4 9 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 7 3 EN E R G Y F I N A N S W E R - U T A H - 2 0 1 0 OT H E R 3, 2 4 6 - - - - - - - 3, 2 4 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 7 4 IN D U S T R I A L F I N A N S W E R - U T A H - 2 0 1 0 OT H E R 4, 5 2 4 - - - - - - - 4, 5 2 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 7 5 LO W I N C O M E - U T A H - 2 0 1 0 OT H E R 25 8 - - - - - - - 25 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 7 6 PO W ER F O R W A R D - U T A H # 2 0 1 0 OT H E R 50 - - - - - - - 50 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 7 7 RE F R I G E R A T O R R E C Y C L I N G P G M - U T A H - 2 0 1 0 OT H E R 2, 3 7 0 - - - - - - - 2, 3 7 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 7 8 CO M M E R C I A L S E L F - D I R E C T - U T A H - 2 0 1 0 OT H E R 18 7 - - - - - - - 18 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 7 9 IN D U S T R I A L S E L F - D I R E C T - U T A H - 2 0 1 0 OT H E R 33 0 - - - - - - - 33 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 8 0 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 2, 6 0 5 - - - - - - - 2, 6 0 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 8 1 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 4, 1 0 7 - - - - - - - 4, 1 0 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 8 2 IN D U S T R I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 1, 0 1 9 - - - - - - - 1, 0 1 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 8 3 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H - OT H E R 98 6 - - - - - - - 98 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 8 5 IR R I G A T I O N L O A D C O N T R O L - U T A H - 2 0 1 0 OT H E R 2, 5 1 3 - - - - - - - 2, 5 1 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 8 6 HO M E E N E R G Y E F F I N C E N T I V E P R O G - U T 2 0 1 0 OT H E R 16 , 8 7 6 - - - - - - - 16 , 8 7 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 8 7 OU T R E A C H a n d C O M M U N I C A T I O N S - U T 2 0 1 0 OT H E R 1, 4 8 5 - - - - - - - 1, 4 8 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 8 9 EN E R G Y F I N A N S W E R - W Y - 2 0 1 0 C A T 3 OT H E R 11 - - - - - - - 11 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 9 0 IN D U S T R I A L F I N A N S W E R - W Y - 2 0 1 0 C A T 3 OT H E R 66 9 - - - - - - - 66 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 9 2 RE F R I G E R A T O R R E C Y C L I N G - W Y - 2 0 1 0 C A T 1 OT H E R 17 6 - - - - - - - 17 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 9 3 HO M E E N E R G Y E F F I N C E N T P R O G Y - 2 0 1 0 C A T 1 OT H E R 74 0 - - - - - - - 74 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 9 4 LO W - I N C O M E W E A T H E R Z T N - W Y 2 0 1 0 C A T 1 OT H E R 49 - - - - - - - 49 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 9 5 CO M M E R C I A L F I N A N S W E R E X P W Y - 2 0 1 0 C A T 3 OT H E R 65 - - - - - - - 65 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 9 6 IN D U S T R I A L F I N A N S W E R E X P W Y - 2 0 1 0 C A T 3 OT H E R 12 7 - - - - - - - 12 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 9 7 SE L F D I R E C T - C O M M E R C I A L - W Y - 2 0 1 0 C A T 3 OT H E R 3 - - - - - - - 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 9 8 SE L F D I R E C T - I N D U S T R I A L - W Y - 2 0 1 0 C A T 3 OT HE R 12 - - - - - - - 12 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 0 9 9 CO M M E R C I A L F I N A N S W E R E X P - W Y - 2 0 1 0 C A T 2 OT H E R 58 7 - - - - - - - 58 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 0 0 IN D U S T R I A L F I N A N E X P R E S S W Y - 2 0 1 0 C A T 2 OT H E R 55 - - - - - - - 55 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 0 1 EN E R G Y F I N A N S W E R - W Y 2 0 1 0 C A T 2 OT H E R 18 6 - - - - - - - 18 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 0 2 IN D U S T R I A L F I N A N S W E R - W Y 2 0 1 0 C A T 2 OT H E R 12 5 - - - - - - - 12 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 0 3 Ch e c k D i s b - W i r e s / A C H I n C l e a r i n g - B T OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 0 4 Ch e c k D i s b - W i r e s / A C H O u t C l e a r i n g - B T OT H E R 3 - - - - - - - 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 3 7 Co m p a n y I n i t i a t i v e s D E I S t u d y - W a s h i n g t o OT H E R 72 4 - - - - - - - 72 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 6 3 Co m m e r c i a l D i r e c t I n s t a l l - U t a h - 2 0 1 1 OT H E R 3 - - - - - - - 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 6 4 Co m m e r c i a l C u r t a i l m e n t - U t a h - 2 0 1 1 OT H E R 30 - - - - - - - 30 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 6 5 Co m m e r c i a l D i r e c t I n s t a l l - W a s h i n g t o n OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 6 8 CA L I F O R N I A D S M E X P E N S E - 2 0 1 1 OT H E R 0 - - - - - - - 0 Pa g e 9 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 8 1 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 OT H E R 6, 4 9 8 - - - - - - - 6, 4 9 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 8 2 AI R C O N D I T I O N I N G - U T A H - 2 0 1 1 OT H E R 1, 3 0 5 - - - - - - - 1, 3 0 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 8 3 EN E R G Y F I N A N S W E R - U T A H - 2 0 1 1 OT H E R 3, 6 4 7 - - - - - - - 3, 6 4 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 8 4 IN D U S T R I A L F I N A N S W E R - U T A H - 2 0 1 1 OT H E R 5, 0 1 6 - - - - - - - 5, 0 1 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 8 5 LO W I N C O M E - U T A H - 2 0 1 1 OT H E R 25 5 - - - - - - - 25 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 8 6 Po w e r F o r w a r d - U t a h - 2 0 1 1 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 8 7 RE F R I G E R A T O R R E C Y C L I N G P G M - U T A H - 2 0 1 1 OT H E R 1, 8 8 0 - - - - - - - 1, 8 8 0 18 2 3 9 2 0 DSR C O S T S A M O R T I Z E D 10 3 1 8 8 CO M M E R C I A L S E L F - D I R E C T - U T A H - 2 0 1 1 OT H E R 12 6 - - - - - - - 12 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 8 9 IN D U S T R I A L S E L F - D I R E C T - U T A H - 2 0 1 1 OT H E R 24 0 - - - - - - - 24 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 9 0 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 3, 0 7 1 - - - - - - - 3, 0 7 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 9 1 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 4, 6 0 7 - - - - - - - 4, 6 0 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 9 2 IN D U S T R I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 1, 2 3 3 - - - - - - - 1, 2 3 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 9 3 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H - OT H E R 41 1 - - - - - - - 41 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 9 5 IR R I G A T I O N L O A D C O N T R O L - U T A H - 2 0 1 1 OT H E R 2, 5 1 3 - - - - - - - 2, 51 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 9 6 HO M E E N E R G Y E F F I N C E N T I V E P R O G - U T 2 0 1 1 OT H E R 11 , 3 6 0 - - - - - - - 11 , 3 6 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 9 7 OU T R E A C H a n d C O M M U N I C A T I O N S - U T 2 0 1 1 OT H E R 1, 4 3 7 - - - - - - - 1, 4 3 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 1 9 9 EN E R G Y F I N A N S W E R - W Y - 2 0 1 1 C A T 3 OT H E R 30 - - - - - - - 30 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 0 0 IN D U S T R I A L F I N A N S W E R - W Y - 2 0 1 1 C A T 3 OT H E R 43 3 - - - - - - - 43 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 0 2 RE F R I G E R A T O R R E C Y C L I N G - W Y - 2 0 1 1 C A T 1 OT H E R 18 3 - - - - - - - 18 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 0 3 HO ME E N E R G Y E F F I N C E N T P R O G Y - 2 0 1 1 C A T 1 OT H E R 1, 0 7 0 - - - - - - - 1, 0 7 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 0 4 Lo w - I n c o m e W e a t h e r z t n - W y 2 0 1 1 C A T 1 OT H E R 42 - - - - - - - 42 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 0 5 CO M M E R C I A L F I N A N S W E R E X P W Y - 2 0 1 1 C A T 3 OT H E R 10 2 - - - - - - - 10 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 0 6 IN D U S T R I A L F I N A N S W E R E X P W Y - 2 0 1 1 C A T 3 OT H E R 16 8 - - - - - - - 16 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 0 7 Se l f D i r e c t - C o m m e r c i a l - W y - 2 0 1 1 C A T 3 OT H E R 6 - - - - - - - 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 0 8 Se l f D i r e c t - I n d u s t r i a l - W y - 2 0 1 1 C A T 3 OT H E R 26 8 - - - - - - - 26 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 0 9 CO M M E R C I A L F I N A N S W E R E X P - W Y - 2 0 1 1 C A T 2 OT H E R 89 4 - - - - - - - 89 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 1 0 IN D U S T R I A L F I N A N E X P R E S S W Y - 2 0 1 1 C A T 2 OT H E R 55 - - - - - - - 55 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 1 1 EN E R G Y F I N A N S W E R - W Y 2 0 1 1 C A T 2 OT H E R 51 - - - - - - - 51 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 1 2 IN D U S T R I A L F I N A N S W E R - W Y 2 0 1 1 C A T 2 OT H E R 98 - - - - - - - 98 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 1 3 Se l f D i r e c t - C o m m e r c i a l W y - 2 0 1 1 C A T 2 OT H E R 3 - - - - - - - 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 1 4 Se l f D i r e c t - I n d u s t r i a l W y - 2 0 1 1 C A T 2 OT H E R 11 - - - - - - - 11 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 7 7 OU T R E A C H & C O M M - W A T T S M A R T - E V A L U A T I O N OT H E R 1, 3 0 8 - - - - - - - 1, 3 0 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 8 0 CO M P A N Y I N I T I A T I V E S - P R O D U C T I O N E F F I C I E N OT H E R 38 8 - - - - - - - 38 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 9 1 Po r t f o l i o - W Y - 2 0 1 1 C a t 4 OT H E R 26 6 - - - - - - - 26 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 9 2 Po r t f o l i o - W a s h i n g t o n OT H E R 3, 2 9 6 - - - - - - - 3, 2 9 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 9 3 En e r g y S t o r a g e D e m o n s t r a t i o n P r o j e c t - U T OT H E R 7 - - - - - - - 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 9 5 Ou t r e a c h A n d C o m m u n i c a t i o n - W Y - 2 0 1 1 OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 2 9 9 AG R I C U L U R A L F I N A N S W E R E X P R E S S - U T A H - 2 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 0 0 AG R I C U L T U R A L F I N A N S W E R E X P R E S S - W A S H I N G OT HE R 75 - - - - - - - 75 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 0 1 PO R T F O L I O - W Y - 2 0 1 1 C A T 2 OT H E R 74 - - - - - - - 74 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 0 2 PO R T F O L I O - W Y - 2 0 1 1 C A T 3 OT H E R 11 0 - - - - - - - 11 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 0 8 Ho m e E n e r g y R e p o r t i n g - O P o w e r - W A 2 0 1 1 OT H E R 1, 2 9 2 - - - - - - - 1, 2 9 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 1 1 CA L I F O R N I A D S M E X P E N S E - 2 0 1 2 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 2 4 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 OT H E R 5, 7 9 4 - - - - - - - 5, 7 9 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 2 5 AI R C O N D I T I O N I N G - U T A H - 2 0 1 2 OT H E R 1, 4 7 0 - - - - - - - 1, 4 7 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 2 6 EN E R G Y F I N A N S W E R - U T A H - 2 0 1 2 OT H E R 6, 8 9 9 - - - - - - - 6, 8 9 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 2 7 IN D U S T R I A L F I N A N S W E R - U T A H - 2 0 1 2 OT H E R 2, 9 3 5 - - - - - - - 2, 9 3 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 2 8 LO W I N C O M E - U T A H - 2 0 1 2 OT H E R 17 7 - - - - - - - 17 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 3 0 RE F R I G E R A T O R R E C Y C L I N G P G M - U T A H - 2 0 1 2 OT H E R 1, 4 7 4 - - - - - - - 1, 4 7 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 3 1 CO M M E R C I A L S E L F - D I R E C T - U T A H - 2 0 1 2 OT H E R 17 2 - - - - - - - 17 2 Pa g e 1 0 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 3 3 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 1, 9 4 3 - - - - - - - 1, 9 4 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 3 4 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 6, 2 2 1 - - - - - - - 6, 2 2 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 3 5 IN D U S T R I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 1, 2 8 0 - - - - - - - 1, 2 8 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 3 6 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H - OT H E R 46 0 - - - - - - - 46 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 3 7 IR R I G A T I O N L O A D C O N T R O L - U T A H - 2 0 1 2 OT H E R 2, 0 9 7 - - - - - - - 2, 0 9 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 3 8 HO M E E N E R G Y E F F I N C E N T I V E P R O G - U T 2 0 1 2 OT H E R 11 , 1 1 3 - - - - - - - 11 , 1 1 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 3 9 OU T R E A C H a n d C O M M U N I C A T I O N S - U T 2 0 1 2 OT H E R 1, 8 3 6 - - - - - - - 1, 8 3 6 18 2 3 9 2 0 DSR C O S T S A M O R T I Z E D 10 3 3 4 0 CO M M E R C I A L D I R E C T I N S T A L L - U T 2 0 1 2 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 4 1 CO M M E R C I A L C U R T A I L M E N T - U T 2 0 1 2 OT H E R (3 0 ) - - - - - - - (3 0 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 4 2 EN E R G Y S T O R A G E D E M O P R O J E C T - U T 2 0 1 2 OT H E R 6 - - - - - - - 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 4 3 AG R I C U L T U R A L F I N A N S W E R E X P R E S S - U T A H - OT H E R 21 - - - - - - - 21 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 4 6 HO M E E N E R G Y R E P O R T I N G - U T 2 0 1 2 OT H E R 53 4 - - - - - - - 53 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 4 7 EN E R G Y F I N A N S W E R - W Y - 2 0 1 2 C A T 3 OT H E R 20 - - - - - - - 20 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 4 8 IN D U S T R I A L F I N A N S W E R - W Y - 2 0 1 2 C A T 3 OT H E R 60 6 - - - - - - - 60 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 4 9 RE F R I G E R A T O R R E C Y C L I N G - W Y - 2 0 1 2 C A T 1 OT H E R 16 9 - - - - - - - 16 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 5 0 HO M E E N E R G Y E F F I N C E N T P R O G Y - 2 0 1 2 C A T 1 OT H E R 90 4 - - - - - - - 90 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 5 1 LO W - I N C O M E W E A T H E R Z T N - W Y 2 0 1 2 C A T 1 OT H E R 31 - - - - - - - 31 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 5 2 CO M M E R C I A L F I N A N S W E R E X P W Y - 2 0 1 2 C A T 3 OT H E R 14 3 - - - - - - - 14 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 5 3 IN D U S T R I A L F I N A N S W E R E X P W Y - 2 0 1 2 C A T 3 OT H E R 17 0 - - - - - - - 17 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 5 4 SE LF D I R E C T - C O M M E R C I A L - W Y - 2 0 1 2 C A T 3 OT H E R 4 - - - - - - - 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 5 5 SE L F D I R E C T - I N D U S T R I A L - W Y - 2 0 1 2 C A T 3 OT H E R 60 - - - - - - - 60 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 5 6 CO M M E R C I A L F I N A N S W E R E X P - W Y - 2 0 1 2 C A T 2 OT H E R 1, 2 0 3 - - - - - - - 1, 2 0 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 5 7 IN D U S T R I A L F I N A N E X P R E S S W Y - 2 0 1 2 C A T 2 OT H E R 58 - - - - - - - 58 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 5 8 EN E R G Y F I N A N S W E R - W Y 2 0 1 2 C A T 2 OT H E R 59 - - - - - - - 59 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 5 9 IN D U S T R I A L F I N A N S W E R - W Y 2 0 1 2 C A T 2 OT H E R 20 5 - - - - - - - 20 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 6 0 SE L F D I R E C T - C O M M E R C I A L W Y - 2 0 1 2 C A T 2 OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 6 1 SE L F D I R E C T - I N D U S T R I A L W Y - 2 0 1 2 C A T 2 OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 6 3 PO R T F O L I O W Y - 2 0 1 2 C A T 1 OT H E R 33 - - - - - - - 33 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 6 4 OU T R E A C H A N D C O M M U N I C A T I O N W A T T S M T W Y - 2 OT H E R 15 5 - - - - - - - 15 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 6 5 AG R I C U L U R A L F I N A N S W E R E X P W Y - 2 0 1 2 C A T 2 OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 6 6 AG R I C U L U R A L F I N A N S W E R E X P W Y - 2 0 1 2 C A T 3 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 6 7 PO R T F O L I O W Y - 2 0 1 2 C A T 2 OT H E R 35 - - - - - - - 35 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 6 8 PO R T F O L I O W Y - 2 0 1 2 C A T 3 OT H E R 30 - - - - - - - 30 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 3 6 9 CO M M E R C I A L C U R T A I L M E N T - O R 2 0 1 2 OT H E R (2 7 ) - - - - - - - (2 7 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 4 9 3 U. o f U t a h S t u d e n t E n e r g y S p o n s o r s h i p - U T OT H E R 8 - - - - - - - 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 4 9 6 PO R T F O L I O - I D A H O OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 4 9 7 PO R T F O L I O - U T A H OT H E R 42 - - - - - - - 42 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 2 3 CA L I F O R N I A D S M E X P E N S E - 2 0 1 3 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 4 6 PO R T F O L I O - I D A H O 2 0 1 3 OT HE R 38 - - - - - - - 38 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 4 7 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 OT H E R 10 , 2 9 3 - - - - - - - 10 , 2 9 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 4 8 AI R C O N D I T I O N I N G - U T A H - 2 0 1 3 OT H E R 66 - - - - - - - 66 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 4 9 EN E R G Y F I N A N S W E R - U T A H - 2 0 1 3 OT H E R 1, 4 4 5 - - - - - - - 1, 4 4 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 5 0 IN D U S T R I A L F I N A N S W E R - U T A H - 2 0 1 3 OT H E R 2, 1 6 8 - - - - - - - 2, 1 6 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 5 1 LO W I N C O M E - U T A H - 2 0 1 3 OT H E R 12 0 - - - - - - - 12 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 5 3 RE F R I G E R A T O R R E C Y C L I N G P G M - U T A H - 2 0 1 3 OT H E R 1, 5 4 4 - - - - - - - 1, 5 4 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 5 4 CO M M E R C I A L S E L F - D I R E C T - U T A H - 2 0 1 3 OT H E R 11 6 - - - - - - - 11 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 5 5 IN D U S T R I A L S E L F - D I R E C T - U T A H - 2 0 1 3 OT H E R 31 9 - - - - - - - 31 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 5 6 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 1, 3 1 4 - - - - - - - 1, 31 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 5 7 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 8, 2 9 0 - - - - - - - 8, 2 9 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 5 8 IN D U S T R I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 1, 4 4 4 - - - - - - - 1, 4 4 4 Pa g e 1 1 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 6 1 HO M E E N E R G Y E F F I N C E N T I V E P R O G - U T 2 0 1 3 OT H E R 20 , 2 6 9 - - - - - - - 20 , 2 6 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 6 2 OU T R E A C H a n d C O M M U N I C A T I O N S - U T 2 0 1 3 OT H E R 1, 4 0 6 - - - - - - - 1, 4 0 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 6 6 AG R I C U L T U R A L F I N A N S W E R E X P R E S S - U T A H - OT H E R 70 - - - - - - - 70 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 7 1 HO M E E N E R G Y R E P O R T I N G - U T 2 0 1 3 OT H E R 76 5 - - - - - - - 76 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 7 3 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H - OT H E R 13 5 - - - - - - - 13 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 7 5 EN E R G Y F I N A N S W E R - W Y - 2 0 1 3 C A T 3 OT H E R 27 - - - - - - - 27 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 7 6 IN D U S T R I A L F I N A N S W E R - W Y - 2 0 1 3 C A T 3 OT H E R 98 5 - - - - - - - 98 5 18 2 3 9 2 0 DSR C O S T S A M O R T I Z E D 10 3 6 7 7 RE F R I G E R A T O R R E C Y C L I N G - W Y - 2 0 1 3 C A T 1 OT H E R 13 0 - - - - - - - 13 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 7 8 HO M E E N E R G Y E F F I N C E N T P R O G Y - 2 0 1 3 C A T 1 OT H E R 88 4 - - - - - - - 88 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 7 9 LO W - I N C O M E W E A T H E R Z T N - W Y 2 0 1 3 C A T 1 OT H E R 41 - - - - - - - 41 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 8 0 CO M M E R C I A L F I N A N S W E R E X P W Y - 2 0 1 3 C A T 3 OT H E R 42 4 - - - - - - - 42 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 8 1 IN D U S T R I A L F I N A N S W E R E X P W Y - 2 0 1 3 C A T 3 OT H E R 16 9 - - - - - - - 16 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 8 2 SE L F D I R E C T - C O M M E R C I A L - W Y - 2 0 1 3 C A T 3 OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 8 3 SE L F D I R E C T - I N D U S T R I A L - W Y - 2 0 1 3 C A T 3 OT H E R 9 - - - - - - - 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 8 4 CO M M E R C I A L F I N A N S W E R E X P - W Y - 2 0 1 3 C A T 2 OT H E R 1, 2 3 4 - - - - - - - 1, 2 3 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 8 5 IN D U S T R I A L F I N A N E X P R E S S W Y - 2 0 1 3 C A T 2 OT H E R 85 - - - - - - - 85 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 8 6 EN E R G Y F I N A N S W E R - W Y 2 0 1 3 C A T 2 OT H E R 26 - - - - - - - 26 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 8 7 IN D U S T R I A L F I N A N S W E R - W Y 2 0 1 3 C A T 2 OT H E R 58 - - - - - - - 58 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 8 8 SE L F D I R E C T - C O M M E R C I A L W Y - 2 0 1 3 C A T 2 OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 8 9 SE LF D I R E C T - I N D U S T R I A L W Y - 2 0 1 3 C A T 2 OT H E R 8 - - - - - - - 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 9 0 PO R T F O L I O W Y - 2 0 1 3 C A T 1 OT H E R 13 0 - - - - - - - 13 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 9 1 OU T R E A C H A N D C O M M U N I C A T I O N W A T T S M T W Y - 2 OT H E R 17 8 - - - - - - - 17 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 9 2 AG R I C U L T U R A L F I N A N S W E R E X P W Y - 2 0 1 3 C A T 2 OT H E R 10 - - - - - - - 10 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 9 3 AG R I C U L U R A L F I N A N S W E R E X P W Y - 2 0 1 3 C A T 3 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 9 4 PO R T F O L I O W Y - 2 0 1 3 C A T 2 OT H E R 38 - - - - - - - 38 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 6 9 5 PO R T F O L I O W Y - 2 0 1 3 C A T 3 OT H E R 26 - - - - - - - 26 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 0 0 PO R T F O L I O - U T A H 2 0 1 3 OT H E R 43 5 - - - - - - - 43 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 0 1 U. o f U t a h S t u d e n t E n e r g y S p o n s o r s h i p - U T OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 3 2 CO M M E R C I A L ( W S B ) W A T T S M A R T B U S I N E S S - U T OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 3 4 IN D U S T R I A L ( W S B ) W A T T S M A R T B U S I N E S S - U T OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 3 5 WS B - W A T T S M A R T B U S I N E S S - U T - 2 0 1 3 OT H E R 12 - - - - - - - 12 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 4 0 CO M M E R C I A L ( W S B ) W A T T S M A R T B U S I N E S S - W A OT H E R 5, 4 3 5 - - - - - - - 5, 4 3 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 4 1 IN D U S T R I A L W A T T S M A R T B U S I N E S S - W A - 2 0 1 3 OT H E R 6, 2 3 3 - - - - - - - 6, 2 3 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 4 2 WS B - W A T T S M A R T B U S I N E S S - W A - 2 0 1 3 OT H E R 4, 0 4 9 - - - - - - - 4, 0 4 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 4 3 AG R I C U L T U R A L ( W S B ) W A T T S M A R T B U S I N E S S - OT H E R 30 6 - - - - - - - 30 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 4 5 CA L I F O R N I A D S M E X P E N S E - 2 0 1 4 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 5 4 PO R T F O L I O - I D A H O 2 0 1 4 OT H E R 30 - - - - - - - 30 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 5 6 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 OT H E R 24 , 5 6 4 - - - - - - - 24 , 5 6 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 5 7 AG R I C U L U R A L F I N A N S W E R E X P R E S S - U T A H - 2 OT HE R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 5 8 AI R C O N D I T I O N I N G - U T A H - 2 0 1 4 OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 5 9 CO M M E R C I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 40 1 - - - - - - - 40 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 6 0 EN E R G Y F I N A N S W E R - U T A H - 2 0 1 4 OT H E R 37 - - - - - - - 37 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 6 1 HO M E E N E R G Y E F F I N C E N T I V E P R O G - U T 2 0 1 4 OT H E R 24 , 9 0 8 - - - - - - - 24 , 9 0 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 6 2 HO M E E N E R G Y R E P O R T I N G - U T 2 0 1 4 OT H E R 1, 6 3 0 - - - - - - - 1, 6 3 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 6 3 IN D U S T R I A L F I N A N S W E R - U T A H - 2 0 1 4 OT H E R 60 - - - - - - - 60 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 6 4 IN D U S T R I A L F I N A N S W E R E X P R E S S - U T A H - 2 0 OT H E R 14 4 - - - - - - - 14 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 6 5 IR R I G A T I O N L O A D C O N T R O L - U T A H - 2 0 1 4 OT H E R 59 7 - - - - - - - 59 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 6 6 LO W I N C O M E - U T A H - 2 0 1 4 OT H E R 17 0 - - - - - - - 17 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 6 7 OU T R E A C H a n d C O M M U N I C A T I O N S - U T 2 0 1 4 OT H E R 1, 5 8 5 - - - - - - - 1, 5 8 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 6 8 PO R T F O L I O - U T A H 2 0 1 4 OT H E R 24 2 - - - - - - - 24 2 Pa g e 1 2 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 7 0 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 1, 2 0 3 - - - - - - - 1, 2 0 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 7 1 RE T R O F I T C O M M I S S I O N I N G P R O G R A M - U T A H - OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 7 2 CO M M E R C I A L S E L F - D I R E C T - U T A H - 2 0 1 4 OT H E R 29 - - - - - - - 29 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 7 3 IN D U S T R I A L S E L F - D I R E C T - U T A H - 2 0 1 4 OT H E R 53 - - - - - - - 53 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 7 4 CO M M E R C I A L ( W S B ) W A T T S M A R T B U S - U T - 2 0 1 OT H E R 12 , 2 3 9 - - - - - - - 12 , 2 3 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 7 5 IN D U S T R I A L ( W S B ) W A T T S M A R T B U S - U T - 2 0 1 4 OT H E R 6, 6 4 0 - - - - - - - 6, 6 4 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 7 6 WS B - W A T T S M A R T B U S - U T - 2 0 1 4 OT H E R 3, 6 3 6 - - - - - - - 3, 6 3 6 18 2 3 9 2 0 DSR C O S T S A M O R T I Z E D 10 3 7 7 7 AG R I C U L T U R A L ( W S B ) W A T T S M A R T B U S - U T - 2 0 OT H E R 16 1 - - - - - - - 16 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 7 8 U. o f U t a h S t u d e n t E n e r g y S p o n s o r s h i p - U T OT H E R 5 - - - - - - - 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 7 9 AG R I C U L U R A L F I N A N S W E R E X P W Y - 2 0 1 4 C A T 2 OT H E R 4 - - - - - - - 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 8 0 AG R I C U L U R A L F I N A N S W E R E X P W Y - 2 0 1 4 C A T 3 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 8 1 CO M M E R C I A L F I N A N S W E R E X P - W Y - 2 0 1 4 C A T 2 OT H E R 1, 1 7 8 - - - - - - - 1, 1 7 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 8 2 CO M M E R C I A L F I N A N S W E R E X P W Y - 2 0 1 4 C A T 3 OT H E R 25 5 - - - - - - - 25 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 8 3 EN E R G Y F I N A N S W E R - W Y 2 0 1 4 C A T 2 OT H E R 32 - - - - - - - 32 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 8 4 EN E R G Y F I N A N S W E R - W Y - 2 0 1 4 C A T 3 OT H E R 71 - - - - - - - 71 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 8 5 HO M E E N E R G Y E F F I N C E N T P R O G Y - 2 0 1 4 C A T 1 OT H E R 1, 1 8 3 - - - - - - - 1, 1 8 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 8 6 IN D U S T R I A L F I N A N S W E R - W Y 2 0 1 4 C A T 2 OT H E R 95 - - - - - - - 95 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 8 7 IN D U S T R I A L F I N A N S W E R - W Y - 2 0 1 4 C A T 3 OT H E R 35 6 - - - - - - - 35 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 8 8 IN D U S T R I A L F I N A N E X P R E S S W Y - 2 0 1 4 C A T 2 OT H E R 13 6 - - - - - - - 13 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 8 9 IN DU S T R I A L F I N A N S W E R E X P W Y - 2 0 1 4 C A T 3 OT H E R 20 3 - - - - - - - 20 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 9 0 LO W - I N C O M E W E A T H E R Z T N - W Y 2 0 1 4 C A T 1 OT H E R 30 - - - - - - - 30 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 9 1 OU T R E A C H A N D C O M M U N I C A T I O N W A T T S M T W Y - 2 OT H E R 15 7 - - - - - - - 15 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 9 2 PO R T F O L I O W Y - 2 0 1 4 C A T 1 OT H E R 63 - - - - - - - 63 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 9 3 PO R T F O L I O W Y - 2 0 1 4 C A T 2 OT H E R 14 7 - - - - - - - 14 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 9 4 PO R T F O L I O W Y - 2 0 1 4 C A T 3 OT H E R 25 8 - - - - - - - 25 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 9 5 RE F R I G E R A T O R R E C Y C L I N G - W Y - 2 0 1 4 C A T 1 OT H E R 15 9 - - - - - - - 15 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 9 6 SE L F D I R E C T - C O M M E R C I A L W Y - 2 0 1 4 C A T 2 OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 9 7 SE L F D I R E C T - C O M M E R C I A L - W Y - 2 0 1 4 C A T 3 OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 9 8 SE L F D I R E C T - I N D U S T R I A L W Y - 2 0 1 4 C A T 2 OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 7 9 9 SE L F D I R E C T - I N D U S T R I A L - W Y - 2 0 1 4 C A T 3 OT H E R 19 8 - - - - - - - 19 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 0 5 WS B - W A T T S M A R T B U S I N E S S - C A - 2 0 1 4 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 0 8 WS B - W A T T S M A R T B U S I N E S S - I D - 2 0 1 4 OT H E R 32 - - - - - - - 32 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 0 9 WS B S m a l l B u s i n e s s C o m m - I D - 2 0 1 4 OT H E R 11 - - - - - - - 11 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 1 0 WS B S m a l l B u s i n e s s I n d - I D 2 0 1 4 OT H E R 8 - - - - - - - 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 1 1 WS B - W a t t s m a r t B u s i n e s s - W Y C a t 2 - 2 0 1 OT H E R 26 - - - - - - - 26 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 1 2 WS B - S m a l l B u s i n e s s C o m m - W Y C a t 2 - 2 0 1 OT H E R 7 - - - - - - - 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 1 3 WB S S m a l l B u s i n e s s I n d - W Y C a t 2 - 2 0 1 4 OT H E R 5 - - - - - - - 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 1 4 WS B S m a l l B u s i n e s s C o m m - U T - 2 0 1 4 OT H E R 1, 6 3 5 - - - - - - - 1, 6 3 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 1 5 WB S S m a l l B u s i n e s s I n d - U T - 2 0 1 4 OT HE R 23 - - - - - - - 23 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 1 6 WS B S m a l l B u s i n e s s C o m m - W A - 2 0 1 4 OT H E R 55 7 - - - - - - - 55 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 1 7 WB S S m a l l B u s i n e s s I n d - W A - 2 0 1 4 OT H E R 46 - - - - - - - 46 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 3 4 HO M E E N E R G Y R E P O R T I N G - I D 2 0 1 4 OT H E R 20 - - - - - - - 20 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 3 5 HO M E E N E R G Y R E P O R T I N G - W Y 2 0 1 4 OT H E R 23 - - - - - - - 23 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 4 5 RE F R I G E R A T O R R E C Y C L I N G C O M M - W A S H I N G T O N OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 5 6 WS B W a t t s m a r t B u s i n e s s A g r i c - I D - 2 0 1 4 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 5 8 WS B W a t t s m a r t B u s i n e s s C o m m - W Y C a t 3 - 2 0 OT H E R 8 - - - - - - - 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 5 9 WB S W a t t s m a r t B u s i n e s s I n d - W Y C a t 2 - 2 0 1 4 OT H E R 26 - - - - - - - 26 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 6 0 WS B - W a t t s m a r t B u s i n e s s - W Y C a t 3 - 2 0 1 4 OT H E R 5 - - - - - - - 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 6 2 OU T R E A C H A N D C O M M U N I C A T I O N I D - 2 0 1 4 OT H E R 5 - - - - - - - 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 6 5 CA L I F O R N I A D S M E X P E N S E - 2 0 1 5 OT H E R 0 - - - - - - - 0 Pa g e 1 3 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 7 6 WS B - W A T T S M A R T B U S I N E S S - I D - 2 0 1 5 OT H E R 41 0 - - - - - - - 41 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 7 7 WS B S m a l l B u s i n e s s C o m m - I D - 2 0 1 5 OT H E R 1, 3 4 5 - - - - - - - 1, 3 4 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 7 8 WS B S m a l l B u s i n e s s I n d - I D 2 0 1 5 OT H E R 26 4 - - - - - - - 26 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 7 9 HO M E E N E R G Y R E P O R T I N G - I D 2 0 1 5 OT H E R 13 6 - - - - - - - 13 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 8 0 WS B W a t t s m a r t B u s i n e s s A g r i c - I D - 2 0 1 5 OT H E R 22 7 - - - - - - - 22 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 8 1 OU T R E A C H A N D C O M M U N I C A T I O N I D - 2 0 1 5 OT H E R 15 3 - - - - - - - 15 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 8 2 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 OT H E R 4, 1 7 4 - - - - - - - 4, 1 7 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 8 7 HO M E E N E R G Y E F F I N C E N T I V E P R O G - U T 2 0 1 5 OT H E R 18 , 9 2 2 - - - - - - - 18 , 9 2 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 8 8 HO M E E N E R G Y R E P O R T I N G - U T 2 0 1 5 OT H E R 2, 8 7 8 - - - - - - - 2, 8 7 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 9 1 IR R I G A T I O N L O A D C O N T R O L - U T A H - 2 0 1 5 OT H E R 47 6 - - - - - - - 47 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 9 2 LO W I N C O M E - U T A H - 2 0 1 5 OT H E R 64 - - - - - - - 64 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 9 3 OU T R E A C H a n d C O M M U N I C A T I O N S - U T 2 0 1 5 OT H E R 1, 6 1 1 - - - - - - - 1, 6 1 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 9 4 PO R T F O L I O - U T A H 2 0 1 5 OT H E R 37 0 - - - - - - - 37 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 9 5 RE F R I G E R A T O R R E C Y C L I N G P G M - U T A H - 2 0 1 5 OT H E R 1, 1 2 5 - - - - - - - 1, 1 2 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 8 9 6 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 1, 8 9 0 - - - - - - - 1, 8 9 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 0 0 CO M M E R C I A L ( W S B ) W A T T S M A R T B U S - U T - 2 0 1 OT H E R 15 , 2 1 3 - - - - - - - 15 , 2 1 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 0 1 IN D U S T R I A L ( W S B ) W A T T S M A R T B U S - U T - 2 0 1 5 OT H E R 6, 3 1 6 - - - - - - - 6, 3 1 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 0 2 WS B - W A T T S M A R T B U S - U T - 2 0 1 5 OT H E R 4, 7 7 7 - - - - - - - 4, 7 7 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 0 3 AG R I C U L T U R A L ( W S B ) W A T T S M A R T B U S - U T - 2 0 OT H E R 25 7 - - - - - - - 25 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 0 4 U.o f U t a h S t u d e n t E n e r g y S p o n s o r s h i p - U T OT H E R 6 - - - - - - - 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 0 5 WS B S m a l l B u s i n e s s C o m m - U T - 2 0 1 5 OT H E R 3, 8 9 6 - - - - - - - 3, 8 9 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 0 6 WB S S m a l l B u s i n e s s I n d - U T - 2 0 1 5 OT H E R 26 2 - - - - - - - 26 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 0 7 AG R I C U L U R A L F I N A N S W E R E X P W Y - 2 0 1 5 C A T 2 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 0 9 CO M M E R C I A L F I N A N S W E R E X P - W Y - 2 0 1 5 C A T 2 OT H E R 97 - - - - - - - 97 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 1 0 CO M M E R C I A L F I N A N S W E R E X P W Y - 2 0 1 5 C A T 3 OT H E R 54 - - - - - - - 54 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 1 1 EN E R G Y F I N A N S W E R - W Y 2 0 1 5 C A T 2 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 1 2 EN E R G Y F I N A N S W E R - W Y - 2 0 1 5 C A T 3 OT H E R 43 - - - - - - - 43 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 1 3 HO M E E N E R G Y E F F I N C E N T P R O G Y - 2 0 1 5 C A T 1 OT H E R 1, 2 0 7 - - - - - - - 1, 2 0 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 1 4 IN D U S T R I A L F I N A N S W E R - W Y 2 0 1 5 C A T 2 OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 1 5 IN D U S T R I A L F I N A N S W E R - W Y - 2 0 1 5 C A T 3 OT H E R 85 - - - - - - - 85 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 1 6 IN D U S T R I A L F I N A N E X P R E S S W Y - 2 0 1 5 C A T 2 OT H E R 9 - - - - - - - 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 1 7 IN D U S T R I A L F I N A N S W E R E X P W Y - 2 0 1 5 C A T 3 OT H E R 3 - - - - - - - 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 1 8 LO W - I N C O M E W E A T H E R Z T N - W Y 2 0 1 5 C A T 1 OT H E R 30 - - - - - - - 30 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 1 9 OU T R E A C H A N D C O M M U N I C A T I O N W A T T S M T W Y - 2 OT H E R 12 1 - - - - - - - 12 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 2 0 PO R T F O L I O W Y - 2 0 1 5 C A T 1 OT H E R 71 - - - - - - - 71 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 2 1 PO R T F O L I O W Y - 2 0 1 5 C A T 2 OT H E R 29 - - - - - - - 29 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 2 2 PO R T F O L I O W Y - 2 0 1 5 C A T 3 OT H E R 47 - - - - - - - 47 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 2 3 RE F R I G E R A T O R R E C Y C L I N G - W Y - 2 0 1 5 C A T 1 OT H E R 99 - - - - - - - 99 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 2 5 SE L F D I R E C T - C O M M E R C I A L - W Y - 2 0 1 5 C A T 3 OTH E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 2 7 SE L F D I R E C T - I N D U S T R I A L - W Y - 2 0 1 5 C A T 3 OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 2 8 WS B - W a t t s m a r t B u s i n e s s - W Y C a t 2 - 2 0 1 OT H E R 63 9 - - - - - - - 63 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 2 9 WS B - S m a l l B u s i n e s s C o m m - W Y C a t 2 - 2 0 1 OT H E R 1, 0 7 1 - - - - - - - 1, 0 7 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 3 0 WB S - W a t t s m a r t B u s i n e s s I n d - W Y C a t 2 - 2 0 1 OT H E R 28 6 - - - - - - - 28 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 3 1 HO M E E N E R G Y R E P O R T I N G - W Y 2 0 1 5 OT H E R 13 9 - - - - - - - 13 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 3 2 WS B - W a t t s m a r t B u s i n e s s - W Y C a t 3 - 2 0 1 5 OT H E R 17 8 - - - - - - - 17 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 3 3 RE F R I G R E C Y C L E C O M M - W Y 2 0 1 5 C A T 2 OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 3 4 RE F R I G R E C Y C L E C O M M - W Y 2 0 1 5 C A T 3 OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 3 5 WS B W a t t s m a r t B u s i n e s s C o m m - W Y C a t 3 - 2 0 OT H E R 38 1 - - - - - - - 38 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 3 6 WB S - W a t t s m a r t B u s I n d - W Y C a t 3 - 2 0 1 5 OT H E R 1, 4 8 7 - - - - - - - 1, 4 8 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 3 7 WS B - W a t t s m a r t B u s i n e s s A g r i c - W Y C a t 2 - OT H E R 18 - - - - - - - 18 Pa g e 1 4 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 5 9 CO M M E R C I A L E N E R G Y R E P O R T S - S M B - U T 2 0 1 5 OT H E R 3 - - - - - - - 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 6 2 Po r t f o l i o - E M & V C & I - I D - 2 0 1 5 OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 3 9 6 3 Po r t f o l i o - E M & V R E S - I D - 2 0 1 5 OT H E R 41 - - - - - - - 41 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 1 3 CA L I F O R N I A D S M E X P E N S E - 2 0 1 6 OT H E R 0 - - - - - - - 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 1 5 HO M E E N E R G Y R E P O R T I N G - I D 2 0 1 6 OT H E R 94 - - - - - - - 94 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 1 8 OU T R E A C H A N D C O M M U N I C A T I O N I D - 2 0 1 6 OT H E R 98 - - - - - - - 98 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 1 9 PO R T F O L I O - I D A H O 2 0 1 6 OT H E R 6 - - - - - - - 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 2 0 Po r t f o l i o - E M & V C & I - I D - 2 0 1 6 OT H E R 16 6 - - - - - - - 16 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 2 1 Po r t f o l i o - E M & V R E S - I D - 2 0 1 6 OT H E R 16 5 - - - - - - - 16 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 2 3 WS B S m a l l B u s i n e s s C o m m - I D - 2 0 1 6 OT H E R 1, 3 9 2 - - - - - - - 1, 3 9 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 2 4 WS B S m a l l B u s i n e s s I n d - I D 2 0 1 6 OT H E R 22 0 - - - - - - - 22 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 2 5 WS B - W A T T S M A R T B U S I N E S S - I D - 2 0 1 6 OT H E R 60 7 - - - - - - - 60 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 2 6 WS B W a t t s m a r t B u s i n e s s A g r i c - I D - 2 0 1 6 OT H E R 31 1 - - - - - - - 31 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 2 7 A/ C L O A D C O N T R O L - R E S I D E N T I A L / U T A H - 2 0 OT H E R 4, 9 5 7 - - - - - - - 4, 9 5 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 2 9 HO M E E N E R G Y E F F I N C E N T I V E P R O G - U T 2 0 1 6 OT H E R 12 , 5 7 2 - - - - - - - 12 , 5 7 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 3 0 HO M E E N E R G Y R E P O R T I N G - U T 2 0 1 6 OT H E R 2, 3 3 5 - - - - - - - 2, 3 3 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 3 1 IR R I G A T I O N L O A D C O N T R O L - U T A H - 2 0 1 6 OT H E R 43 0 - - - - - - - 43 0 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 3 2 LO W I N C O M E - U T A H - 2 0 1 6 OT H E R 59 - - - - - - - 59 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 3 3 OU T R E A C H a n d C O M M U N I C A T I O N S - U T 2 0 1 6 OT H E R 1, 3 1 3 - - - - - - - 1, 3 1 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 3 4 POR T F O L I O - U T A H 2 0 1 6 OT H E R 16 4 - - - - - - - 16 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 3 5 RE F R I G E R A T O R R E C Y C L I N G P G M - U T A H - 2 0 1 6 OT H E R 18 2 - - - - - - - 18 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 3 6 RE S I D E N T I A L N E W C O N S T R U C T I O N - U T A H - 2 0 OT H E R 1, 5 6 5 - - - - - - - 1, 5 6 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 3 7 CO M M E R C I A L ( W S B ) W A T T S M A R T B U S - U T - 2 0 1 OT H E R 20 , 2 2 6 - - - - - - - 20 , 2 2 6 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 3 8 IN D U S T R I A L ( W S B ) W A T T S M A R T B U S - U T - 2 0 1 6 OT H E R 10 , 3 3 3 - - - - - - - 10 , 3 3 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 3 9 WS B S m a l l B u s i n e s s C o m m - U T - 2 0 1 6 OT H E R 11 4 - - - - - - - 11 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 4 1 WS B - W A T T S M A R T B U S - U T - 2 0 1 6 OT H E R 5, 3 0 8 - - - - - - - 5, 3 0 8 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 4 2 AG R I C U L T U R A L ( W S B ) W A T T S M A R T B U S - U T - 2 0 OT H E R 1, 0 9 9 - - - - - - - 1, 0 9 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 4 3 U. o f U t a h S t u d e n t E n e r g y S p o n s o r s h i p - U T OT H E R 5 - - - - - - - 5 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 4 4 HO M E E N E R G Y R E P O R T I N G - W Y 2 0 1 6 OT H E R 94 - - - - - - - 94 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 4 5 HO M E E N E R G Y E F F I N C E N T P R O G Y - 2 0 1 6 C A T 1 OT H E R 65 9 - - - - - - - 65 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 4 6 LO W - I N C O M E W E A T H E R Z T N - W Y 2 0 1 6 C A T 1 OT H E R 14 - - - - - - - 14 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 4 7 OU T R E A C H A N D C O M M U N I C A T I O N W A T T S M T W Y - 2 OT H E R 79 - - - - - - - 79 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 4 8 PO R T F O L I O W Y - 2 0 1 6 C A T 1 OT H E R 13 1 - - - - - - - 13 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 4 9 PO R T F O L I O W Y - 2 0 1 6 C A T 2 OT H E R 37 - - - - - - - 37 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 5 0 PO R T F O L I O W Y - 2 0 1 6 C A T 3 OT H E R 45 - - - - - - - 45 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 5 1 RE F R I G E R A T O R R E C Y C L I N G - W Y - 2 0 1 6 C A T 1 OT H E R 16 - - - - - - - 16 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 5 2 RE F R I G R E C Y C L E C O M M - W Y 2 0 1 6 C A T 2 OT H E R 1 - - - - - - - 1 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 5 3 RE F R I G R E C Y C L E C O M M - W Y 2 0 1 6 C A T 3 OT H E R (1 ) - - - - - - - (1 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 5 4 WS B - W a t t s m a r t B u s C o m m - W Y C a t 2 - 2 0 1 6 OTH E R 1, 4 4 9 - - - - - - - 1, 4 4 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 5 5 WB S - W a t t s m a r t B u s i n e s s I n d - W Y C a t 2 - 2 0 1 OT H E R 19 3 - - - - - - - 19 3 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 5 6 WS B - W a t t s m a r t B u s i n e s s - W Y C a t 2 - 2 0 1 OT H E R 91 2 - - - - - - - 91 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 5 7 WS B W a t t s m a r t B u s i n e s s C o m m - W Y C a t 3 - 2 0 OT H E R 46 7 - - - - - - - 46 7 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 5 8 WB S - W a t t s m a r t B u s I n d - W Y C a t 3 - 2 0 1 6 OT H E R 1, 2 3 9 - - - - - - - 1, 2 3 9 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 5 9 WS B - W a t t s m a r t B u s i n e s s A g r i c - W Y C a t 2 - OT H E R 4 - - - - - - - 4 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 6 0 WS B - W a t t s m a r t B u s i n e s s A g r i c - W Y C a t 3 - OT H E R 2 - - - - - - - 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 6 1 WS B - W a t t s m a r t B u s i n e s s - W Y C a t 3 - 2 0 1 6 OT H E R 60 2 - - - - - - - 60 2 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 8 0 OU T R E A C H & C O M M W A T T S M T W Y - 2 0 1 6 C A T 2 OT H E R 44 - - - - - - - 44 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 0 8 1 OU T R E A C H & C O M M W A T T S M T W Y - 2 0 1 6 C A T 3 OT H E R 42 - - - - - - - 42 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 1 0 9 WA D S M - 1 8 6 0 5 5 C l e a r A c c t B a l a n c e OT H E R (8 4 1 ) - - - - - - - (8 4 1 ) 18 2 3 9 2 0 DS R C O S T S A M O R T I Z E D 10 4 1 1 0 ID D S M - 1 8 6 0 2 5 C l e a r A c c t B a l a n c e OT H E R 39 8 - - - - - - - 39 8 Pa g e 1 5 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 2 0 T o t a l 12 9 , 5 3 8 0 - - - - 68 - 12 9 , 4 7 0 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 5 7 3 EN E R G Y F I N A N S W E R I D / U T 2 0 0 6 ID U 0 - - - - - 0 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 5 7 4 IN D U S T R I A L F I N A N S W E R - I D - U T 2 0 0 6 ID U 3 - - - - - 3 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 5 7 5 LO W I N C O M E W Z - I D - U T 2 0 0 6 ID U 14 4 - - - - - 14 4 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 5 7 6 NE E A - I D A H O - U T A H 2 0 0 6 ID U 35 9 - - - - - 35 9 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 5 7 7 IR R I G A T I O N I N T E R R U P T I B L E I D - U T 2 0 0 6 ID U 36 1 - - - - - 36 1 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 5 7 8 WE A T H E R I Z A T I O N L O A N S - R E S D L / I D - U T 2 0 0 6 ID U 2 - - - - - 2 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 5 7 9 REF R I G E R A T O R R E C Y C L I N G P G M - I D - U T 2 0 0 6 ID U 14 3 - - - - - 14 3 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 5 8 0 CO M M E R C I A L F I N A N S W E R E X P R - I D - U T 2 0 0 6 ID U 11 7 - - - - - 11 7 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 5 8 1 IN D U S T R I A L F I N A N S W E R E X P R - I D - U T 2 0 0 6 ID U 47 - - - - - 47 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 5 8 2 IR R I G A T I O N E F F I C I E N C Y P R G R M - I D - U T 2 0 0 6 ID U 24 6 - - - - - 24 6 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 7 5 8 HO M E E N E R G Y E F F I C I E N C Y I N C E N T I V E P R O G M - I ID U 10 3 - - - - - 10 3 - - 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 0 8 WE A T H E R I Z A T I O N L O A N S R E S I D T L / I D - U T 2 0 0 7 OT H E R 0 - - - - - - - 0 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 0 9 EN E R G Y F I N A N S W E R I D U 2 0 0 7 OT H E R 4 - - - - - - - 4 18 2 3 9 3 0 DSR C O S T S N O T A M O R T 10 2 8 1 0 In d u s t r i a l F i n a n s w e r I D - 2 0 0 7 OT H E R 0 - - - - - - - 0 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 1 1 IR R I G A T I O N I N T E R R U P T I B L E I D - U T 2 0 0 7 OT H E R 84 6 - - - - - - - 84 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 1 2 LO W I N C O M E W Z - I D - U T 2 0 0 7 OT H E R 10 1 - - - - - - - 10 1 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 1 3 NE E A - I D A H O - U T A H 2 0 0 7 OT H E R 36 1 - - - - - - - 36 1 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 1 4 RE F R I G E R A T O R R E C Y C L I N G P G M - I D - U T 2 0 0 7 OT H E R 12 3 - - - - - - - 12 3 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 1 5 CO M M E R C I A L F I N A N S W E R E X P R - I D - U T 2 0 0 7 OT H E R 61 - - - - - - - 61 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 1 6 IN D U S T R I A L F I N A N S W E R E X P R - I D - U T 2 0 0 7 OT H E R 12 0 - - - - - - - 12 0 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 1 7 IR R I G A T I O N E F F I C I E N C Y P R G R M - I D - U T 2 0 0 7 OT H E R 27 5 - - - - - - - 27 5 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 1 8 HO M E E N E R G Y E F F I C I E N C Y I N C E N T I V E P R O G - OT H E R 22 9 - - - - - - - 22 9 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 9 6 EN E R G Y F I N A N S W E R - I D / U T 2 0 0 8 OT H E R 19 - - - - - - - 19 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 9 7 IN D U S T R I A L F I N A N S W E R - I D - U T 2 0 0 8 OT H E R 10 2 - - - - - - - 10 2 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 9 8 IR R I G A T I O N I N T E R R U P T I B L E - I D A H O - 2 0 0 8 OT H E R 3, 1 2 7 - - - - - - - 3, 1 2 7 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 8 9 9 LO W I N C O M E W E A T H E R I Z A T I O N - I D A H O 2 0 0 8 OT H E R 16 5 - - - - - - - 16 5 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 0 0 NE E A - I D A H O - 2 0 0 8 OT H E R 31 7 - - - - - - - 31 7 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 0 1 RE F R I G E R A T O R R E C Y C L I N G P R G M - I D A H O 2 0 0 8 OT H E R 11 3 - - - - - - - 11 3 18 2 3 9 3 0 DSR C O S T S N O T A M O R T 10 2 9 0 2 CO M M E R C I A L F I N A N S W E R E X P R E S S - I D A H O 2 0 0 OT H E R 10 8 - - - - - - - 10 8 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 0 3 IN D U S T R I A L F I N A N S W E R - I D A H O - 2 0 0 8 OT H E R 58 - - - - - - - 58 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 0 4 IR R I G A T I O N E F F I C I E N C Y P R G M - I D A H O - 2 0 0 OT H E R 26 8 - - - - - - - 26 8 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 0 5 HO M E E N E R G Y E F F I N C E N T I V E P R O G R A M - I D A H OT H E R 49 0 - - - - - - - 49 0 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 5 7 CA T E G O R Y 1 - W Y O M I N G - 2 0 0 8 OT H E R 17 - - - - - - - 17 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 5 8 CA T E G O R Y 2 - W Y O M I N G - 2 0 0 8 OT H E R 9 - - - - - - - 9 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 5 9 CA T E G O R Y 3 - W Y O M I N G - 2 0 0 8 OT H E R 33 - - - - - - - 33 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 6 6 EN E R G Y F I N A N S W E R - I D / U T 2 0 0 9 OT H E R 50 - - - - - - - 50 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 6 7 IN D U S T R I A L F I N A N S W E R - I D - U T 2 0 0 9 OT H E R 30 9 - - - - - - - 30 9 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 6 8 IR R I G A T I O N I N T E R R U P T I B L E I D - U T 2 0 0 9 OT H E R 3, 8 1 6 - - - - - - - 3, 8 1 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 6 9 LO W I N C O M E W Z - I D - U T 2 0 0 9 OT H E R 19 8 - - - - - - - 19 8 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 7 0 NE E A - I D A H O - U T A H 2 0 0 9 OT H E R 28 7 - - - - - - - 28 7 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 7 1 RE F R I G E R A T O R R E C Y C L I N G P G M - I D - U T 2 0 0 9 OT H E R 10 8 - - - - - - - 10 8 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 7 2 CO M M E R C I A L F I N A N S W E R E X P R - I D - U T 2 0 0 9 OT H E R 19 0 - - - - - - - 19 0 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 7 3 IN D U S T R I A L F I N A N S W E R E X P R - I D - U T 2 0 0 9 OT H E R 74 - - - - - - - 74 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 7 4 IR R I G A T I O N E F F I C I E N C Y P R G R M - I D - U T 2 0 0 9 OT H E R 80 7 - - - - - - - 80 7 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 2 9 7 5 HO M E E N E R G Y E F F I C I E N C Y I N C E N T I V E P R O G - OT H E R 59 4 - - - - - - - 59 4 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 0 6 1 EN E R G Y F I N A N S W E R - I D / U T 2 0 1 0 OT H E R 47 - - - - - - - 47 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 0 6 2 IN D U S T R I A L F I N A N S W E R - I D - U T 2 0 1 0 OT H E R 32 2 - - - - - - - 32 2 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 0 6 3 IR RI G A T I O N I N T E R R U P T I B L E I D - U T 2 0 1 0 OT H E R 4, 2 8 3 - - - - - - - 4, 2 8 3 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 0 6 4 LO W I N C O M E W Z - I D - U T 2 0 1 0 OT H E R 13 4 - - - - - - - 13 4 Pa g e 1 6 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 0 6 6 RE F R I G E R A T O R R E C Y C L I N G P G M - I D - U T 2 0 1 0 OT H E R 16 6 - - - - - - - 16 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 0 6 7 CO M M E R C I A L F I N A N S W E R E X P R - I D - U T 2 0 1 0 OT H E R 51 3 - - - - - - - 51 3 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 0 6 8 IN D U S T R I A L F I N A N S W E R E X P R - I D - U T 2 0 1 0 OT H E R 10 7 - - - - - - - 10 7 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 0 6 9 IR R I G A T I O N E F F I C I E N C Y P R G R M - I D - U T 2 0 1 0 OT H E R 63 7 - - - - - - - 63 7 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 0 7 0 HO M E E N E R G Y E F F I C I E N C Y I N C E N T I V E P R O G - OT H E R 1, 3 0 5 - - - - - - - 1, 3 0 5 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 1 7 1 EN E R G Y F I N A N S W E R - I D / U T 2 0 1 1 OT H E R 23 - - - - - - - 23 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 1 7 2 IN D U S T R I A L F I N A N S W E R - I D - U T 2 0 1 1 OT H E R 14 3 - - - - - - - 14 3 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 1 7 3 IR R I G A T I O N I N T E R R U P T I B L E I D - U T 2 0 1 1 OT H E R 37 - - - - - - - 37 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 1 7 4 LO W I N C O M E W Z - I D - U T 2 0 1 1 OT H E R 42 5 - - - - - - - 42 5 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 1 7 6 RE F R I G E R A T O R R E C Y C L I N G P G M - I D - U T 2 0 1 1 OT H E R 12 6 - - - - - - - 12 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 1 7 7 CO M M E R C I A L F I N A N S W E R E X P R - I D - U T 2 0 1 1 OT H E R 63 2 - - - - - - - 63 2 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 1 7 8 IN D U S T R I A L F I N A N S W E R E X P R - I D - U T 2 0 1 1 OT H E R 77 - - - - - - - 77 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 1 7 9 IR R I G A T I O N E F F I C I E N C Y P R G R M - I D - U T 2 0 1 1 OT H E R 50 8 - - - - - - - 50 8 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 1 8 0 HO M E E N E R G Y E F F I C I E N C Y I N C E N T I V E P R O G - OT H E R 69 9 - - - - - - - 69 9 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 1 2 EN E R G Y F I N A N S W E R - I D 2 0 1 2 OT H E R 35 - - - - - - - 35 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 1 3 IN D U S T R I A L F I N A N S W E R - I D 2 0 1 2 OT H E R 30 3 - - - - - - - 30 3 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 1 4 IR R I G A T I O N I N T E R R U P T I B L E - I D 2 0 1 2 OT H E R 44 - - - - - - - 44 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 1 5 LO W I N C O M E W Z - I D - 2 0 1 2 OT H E R 29 6 - - - - - - - 29 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 1 7 RE F R I G E R A T O R R E C Y C L I N G P G M - I D 2 0 1 2 OT H E R 11 5 - - - - - - - 11 5 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 1 8 COM M E R C I A L F I N A N S W E R E X P R - I D 2 0 1 2 OT H E R 70 6 - - - - - - - 70 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 1 9 IN D U S T R I A L F I N A N S W E R E X P R - I D 2 0 1 2 OT H E R 22 6 - - - - - - - 22 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 2 0 IR R I G A T I O N E F F I C I E N C Y P R G R M - I D 2 0 1 2 OT H E R 84 7 - - - - - - - 84 7 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 2 1 HO M E E N E R G Y E F F I C I E N C Y I N C E N T I V E P R O G - OT H E R 78 9 - - - - - - - 78 9 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 2 2 CO M M E R C I A L D I R E C T I N S T A L L - I D 2 0 1 2 OT H E R 0 - - - - - - - 0 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 2 3 AG R I C U L U R A L F I N A N S W E R E X P R - I D 2 0 1 2 OT H E R 7 - - - - - - - 7 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 3 9 8 RE C O M M I S S I O N I N G I N D U S T R I A L - U T 2 0 1 2 OT H E R 6 - - - - - - - 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 6 3 4 AG R I C U L U R A L F I N A N S W E R E X P R - I D 2 0 1 3 OT H E R 21 - - - - - - - 21 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 6 3 5 EN E R G Y F I N A N S W E R - I D 2 0 1 3 OT H E R 77 - - - - - - - 77 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 6 3 6 IN D U S T R I A L F I N A N S W E R - I D 2 0 1 3 OT H E R 29 4 - - - - - - - 29 4 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 6 3 8 LO W I N C O M E W Z - I D - 2 0 1 3 OT H E R 22 6 - - - - - - - 22 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 6 4 0 RE F R I G E R A T O R R E C Y C L I N G P G M - I D 2 0 1 3 OT H E R 11 5 - - - - - - - 11 5 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 6 4 1 CO M M E R C I A L F I N A N S W E R E X P R - I D 2 0 1 3 OT H E R 61 5 - - - - - - - 61 5 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 6 4 2 IN D U S T R I A L F I N A N S W E R E X P R - I D 2 0 1 3 OT H E R 36 3 - - - - - - - 36 3 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 6 4 3 IR R I G A T I O N E F F I C I E N C Y P R G R M - I D 2 0 1 3 OT H E R 1, 2 2 2 - - - - - - - 1, 2 2 2 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 6 4 4 HO M E E N E R G Y E F F I C I E N C Y I N C E N T I V E P R O G - OT H E R 84 4 - - - - - - - 84 4 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 6 7 2 RE C O M M I S S I O N I N G I N D U S T R I A L - U T 2 0 1 3 OT H E R 58 - - - - - - - 58 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 7 4 6 AG R I C U L U R A L F I N A N S W E R E X P R - I D 2 0 1 4 OT H E R 12 2 - - - - - - - 12 2 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 7 4 7 CO M M E R C I A L F I N A N S W E R E X P R - I D 2 0 1 4 OT H E R 68 3 - - - - - - - 68 3 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 7 4 8 EN E R G Y F I N A N S W E R - I D 2 0 1 4 OTH E R 15 4 - - - - - - - 15 4 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 7 4 9 HO M E E N E R G Y E F F I C I E N C Y I N C E N T I V E P R O G - OT H E R 85 4 - - - - - - - 85 4 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 7 5 0 IN D U S T R I A L F I N A N S W E R - I D 2 0 1 4 OT H E R 10 5 - - - - - - - 10 5 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 7 5 1 IN D U S T R I A L F I N A N S W E R E X P R - I D 2 0 1 4 OT H E R 26 8 - - - - - - - 26 8 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 7 5 2 IR R I G A T I O N E F F I C I E N C Y P R G R M - I D 2 0 1 4 OT H E R 44 9 - - - - - - - 44 9 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 7 5 3 LO W I N C O M E W Z - I D - 2 0 1 4 OT H E R 29 8 - - - - - - - 29 8 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 7 5 5 RE F R I G E R A T O R R E C Y C L I N G P G M - I D 2 0 1 4 OT H E R 12 2 - - - - - - - 12 2 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 8 6 6 AG R I C U L U R A L F I N A N S W E R E X P R - I D 2 0 1 5 OT H E R 2 - - - - - - - 2 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 8 6 7 CO M M E R C I A L F I N A N S W E R E X P R - I D 2 0 1 5 OT H E R 15 7 - - - - - - - 15 7 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 8 6 8 EN E R G Y F I N A N S W E R - I D 2 0 1 5 OT H E R 6 - - - - - - - 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 8 6 9 HO M E E N E R G Y E F F I C I E N C Y I N C E N T I V E P R O G - OT H E R 84 8 - - - - - - - 84 8 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 8 7 0 IN D U S T R I A L F I N A N S W E R - I D 2 0 1 5 OT H E R 63 - - - - - - - 63 Pa g e 1 7 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 8 7 2 IR R I G A T I O N E F F I C I E N C Y P R G R M - I D 2 0 1 5 OT H E R 23 6 - - - - - - - 23 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 8 7 3 LO W I N C O M E W Z - I D - 2 0 1 5 OT H E R 29 6 - - - - - - - 29 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 3 8 7 5 RE F R I G E R A T O R R E C Y C L I N G P G M - I D 2 0 1 5 OT H E R 10 6 - - - - - - - 10 6 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 4 0 1 4 HO M E E N E R G Y E F F I C I E N C Y I N C E N T I V E P R O G - OT H E R 45 0 - - - - - - - 45 0 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 4 0 1 6 IR R I G A T I O N E F F I C I E N C Y P R G R M - I D 2 0 1 6 OT H E R 80 - - - - - - - 80 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 4 0 1 7 LO W I N C O M E W Z - I D - 2 0 1 6 OT H E R 24 5 - - - - - - - 24 5 18 2 3 9 3 0 DS R C O S T S N O T A M O R T 10 4 0 2 2 RE F R I G E R A T O R R E C Y C L I N G P G M - I D 2 0 1 6 OT H E R 14 - - - - - - - 14 18 2 3 9 3 0 T o t a l 37 , 9 3 7 - - - - - 1, 5 2 4 - 36 , 4 1 3 18 2 3 9 4 0 DS R C A R R Y I N G C H A R G E S 10 2 1 4 6 UT C A R R Y I N G C H A R G E - 2 0 0 1 / 2 0 0 2 OT H E R 3, 4 5 7 - - - - - - - 3, 4 5 7 18 2 3 9 4 0 DS R C A R R Y I N G C H A R G E S 10 2 1 8 8 WA R E V E N U E R E C O V E R Y - C A R R Y I N G C H G P E N A L OT H E R (6 8 0 ) - - - - - - - (6 8 0 ) 18 2 3 9 4 0 DS R C A R R Y I N G C H A R G E S 10 2 7 6 6 DS R C A R R Y I N G C H A R G E S ID U 16 3 - - - - - 16 3 - - 18 2 3 9 4 0 DS R C A R R Y I N G C H A R G E S 10 3 1 4 0 Wy D S M - C a t 1 - C a r r y i n g C h a r g e s OT H E R (1 0 2 ) - - - - - - - (1 0 2 ) 18 2 3 9 4 0 DS R C A R R Y I N G C H A R G E S 10 3 1 4 1 Wy D S M - C a t 2 - C a r r y i n g C h a r g e s OT H E R (3 4 ) - - - - - - - (3 4 ) 18 2 3 9 4 0 DS R C A R R Y I N G C H A R G E S 10 3 1 4 2 Wy D S M - C a t 3 - C a r r y i n g C h a r g e s OT H E R (8 6 ) - - - - - - - (8 6 ) 18 2 3 9 4 0 T o t a l 2, 7 1 9 - - - - - 16 3 - 2, 5 5 6 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 13 8 0 2 0 Re g A s s e t C u r r e n t - D S M OT H E R 15 9 - - - - - - - 15 9 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 13 8 0 5 0 Re g A s s e t C u r r e n t - D e f N e t P o w e r C o s t s OT H E R 47 , 4 4 4 - - - - - - - 47 , 4 4 4 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 13 8 0 5 5 Re g A s s e t C u r r e n t - D e f R E C s i n R a t e s OT H E R 22 0 - - - - - - - 22 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 13 8 0 6 0 Re g A s s e t C u r r e n t - B P A B a l a n c i n g A c c t s OT H E R 8, 7 4 3 - - - - - - - 8, 7 4 3 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 13 8 0 9 0 Re g A s s e t C u r r e n t - S o l a r F e e d - I n OT H E R 5, 1 4 0 - - - - - - - 5, 1 4 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 13 8 1 9 0 Re g A s s e t C u r r e n t - O t h e r OT H E R 1, 7 1 9 - - - - - - - 1, 7 1 9 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 6 1 0 0 Ca l i f A l t e r n a t i v e R a t e f o r E n e r g y ( C A R E ) OTH E R 10 - - - - - - - 10 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 6 1 1 9 Re g A s s e t - D S M - C A - B a l a n c e R e c l a s s OT H E R 1, 4 6 7 - - - - - - - 1, 4 6 7 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 6 1 2 9 Re g A s s e t - D S M - I D - B a l a n c e R e c l a s s OT H E R 1, 0 6 7 - - - - - - - 1, 0 6 7 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 6 1 3 7 Re g A - D S M - O R - R e c l a s s t o C u r r e n t OT H E R (1 5 9 ) - - - - - - - (1 5 9 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 6 1 4 9 Re g A s s e t - D S M - U T - B a l a n c e R e c l a s s OT H E R 14 , 3 0 7 - - - - - - - 14 , 3 0 7 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 6 1 5 9 Re g A s s e t - D S M - W A - B a l a n c e R e c l a s s OT H E R 3, 7 1 4 - - - - - - - 3, 7 1 4 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 6 5 0 2 PO W E R D A L E H Y D R O D E C O M R E G A S S E T - I D ID U 28 - - - - - 28 - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 0 4 2 Reg A s s e t - C A G H G A l l o w a n c e s OT H E R 49 - - - - - - - 49 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 0 4 9 Re g A - C A G H G A l l o w a n c e s - B a l a n c e R e c l OTH E R (4 9 ) - - - - - - - (4 9 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 0 5 1 WA S H I N G T O N C O L S T R I P # 3 R E G U L A T O R Y A S S E T WA 57 - - 57 - - - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 1 9 1 Reg A s s e t - W A R P S P u r c h a s e OTH E R 48 - - - - - - - 48 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 2 5 5 Re g A - B P A B a l a n c i n g A c c t s - R e c l t o C u r OT H E R (8 , 7 4 3 ) - - - - - - - (8 , 7 4 3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 0 0 CA - J a n 2 0 1 0 S t o r m C o s t s OT H E R 71 0 - - - - - - - 71 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 0 1 Re g A s s e t - C A - C E M A C o s t s D e f e r r a l OT H E R 34 3 - - - - - - - 34 3 18 2 3 9 9 0 OTH R R E G A S S E T - N C S T 18 7 3 0 5 Re g A - I D 2 0 1 7 P r o t o c o l - M S P D e f e r r a l ID U 30 0 - - - - - 30 0 - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 0 6 Re g A - U T 2 0 1 7 P r o t o c o l - M S P D e f e r r a l UT 13 , 2 0 0 - - - - 13 , 2 0 0 - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 0 7 Re g A - W Y 2 0 1 7 P r o t o c o l - M S P D e f e r r a l WY U 4, 0 0 0 - - - 4, 0 0 0 - - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 1 1 Co n t r a R e g A s s e t - C a r b o n P l t D e c / I n v - C A CA (5 2 ) (5 2 ) - - - - - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 2 0 Re g A s s e t - D e p r e c I n c r e a s e - I D ID U (7 7 ) - - - - - (7 7 ) - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 2 1 Re g A s s e t - D e p r e c I n c r e a s e - U T UT 1, 4 7 2 - - - - 1, 4 7 2 - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 2 2 Re g A s s e t - D e p r e c I n c r e a s e - W Y WY P 5, 0 8 5 - - - 5, 0 8 5 - - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 2 9 Re g A - D e p r / A m o r t z D e f e r r a l - B a l R e c l a s s OT H E R 77 - - - - - - - 77 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 3 0 Re g A s s e t - C a r b o n U n r e c P l a n t - I D ID U 47 9 - - - - - 47 9 - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 3 2 Re g A s s e t - C a r b o n U n r e c P l a n t - U T UT 3, 4 4 5 - - - - 3, 4 4 5 - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 3 4 Re g A s s e t - C a r b o n U n r e c P l a n t - W Y WY P 1, 1 5 8 - - - 1, 1 5 8 - - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 3 8 RE G A S S E T - C A R B O N P L T D E C O M / I N V E N T O R Y SG 3, 4 4 9 50 90 8 26 5 52 4 1, 4 9 8 20 4 1 - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 4 5 Re g A s s e t - U T - P r e f S t o c k R e d e m p L o s s OT H E R 34 7 - - - - - - - 34 7 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 4 6 Re g A s s e t - W Y - P r e f S t o c k R e d e m p L o s s OT H E R 12 0 - - - - - - - 12 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 4 7 Re g A s s e t - W A - P r e f S t o c k R e d e m p L o s s OT H E R 55 - - - - - - - 55 Pa g e 1 8 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 5 1 WY - D e f e r r e d O v e r b u r d e n C o s t s WY P 1, 0 6 4 - - - 1, 0 6 4 - - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 5 6 Re g A s s e t - W A - M e r w i n P r o j e c t OT H E R (3 ) - - - - - - - (3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 5 7 CA M o b i l e H o m e P a r k C o n v e r s i o n ( M H P C B A ) OT H E R 20 3 - - - - - - - 20 3 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 7 1 RE G A S S E T - C A S O L A R F E E D - I N T A R I F F OT H E R (6 2 3 ) - - - - - - - (6 2 3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 7 8 Re g A s s e t - O R S o l a r F e e d - I n T a r i f f 2 0 1 8 OT H E R (7 6 ) - - - - - - - (7 6 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 7 9 Re g A s s e t - O R S o l a r F e e d - I n T a r i f f 2 0 1 9 OT H E R 4, 8 0 0 - - - - - - - 4, 8 0 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 8 0 Re g A s s e t - U T S o l a r I n c e n t i v e P r o g r a m OT H E R (6 , 7 5 3 ) - - - - - - - (6 , 7 5 3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 8 2 Re g A s s e t - O R S o l a r F e e d - I n T a r i f f 2 0 2 0 OT H E R 91 0 - - - - - - - 91 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 8 3 Re g A - O R S o l a r F e e d - I n - R e c l t o C u r r OT H E R (5 , 0 3 8 ) - - - - - - - (5 , 0 3 8 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 8 4 Re g A - U T S o l a r F e e d - I n - R e c l t o C u r r OT H E R (1 0 1 ) - - - - - - - (1 0 1 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 8 7 Re g A s s e t - U t a h S T E P P i l o t P r o g B a l A c c t OT H E R (1 4 , 7 8 1 ) - - - - - - - (1 4 , 7 8 1 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 9 0 UT - K l a m a t h H y d r o R e l i c e n s i n g C o s t s OT H E R 12 , 0 0 3 - - - - - - - 12 , 0 0 3 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 9 1 Re g A - C A S o l a r F e e d - I n - R e c l t o L i a b OT H E R 62 3 - - - - - - - 62 3 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 3 9 4 Re g A - U T S o l a r F e e d - I n - R e c l t o L i a b OT H E R 21 , 5 3 5 - - - - - - - 21 , 5 3 5 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 4 1 5 Re g A s s e t - U T S u b s c r i b e r S o l a r P r o g r a m OT H E R 1, 7 2 5 - - - - - - - 1, 7 2 5 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 4 2 0 Re g A - O R C o m m u n i t y S o l a r OT H E R 49 8 - - - - - - - 49 8 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 4 7 1 Re g A - W A D e c o u p l i n g M e c h J u l 1 7 - J u n 1 8 OT H E R 77 - - - - - - - 77 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 4 7 2 Re g A - W A D e c o u p l i n g M e c h J u l 1 8 - J u n 1 9 OT H E R (1 2 , 2 1 4 ) - - - - - - - (1 2 , 2 1 4 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 4 8 9 Re g A - W A D e c o u p l i n g M e c h a n i s m - R e c l a s s OT H E R 12 , 1 3 8 - - - - - - - 12 , 1 3 8 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 4 9 5 Reg A - O t h e r - R e c l t o C u r r OT H E R (1 , 7 1 9 ) - - - - - - - (1 , 7 1 9 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 6 3 0 Re g A s s e t - U T E I M E x p e n s e D e f e r r a l OT H E R 9, 1 6 9 - - - - - - - 9, 1 6 9 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 6 3 1 Co n t r a R e g A s s e t - U T E I M D e f e r r a l OT H E R (9 , 1 6 9 ) - - - - - - - (9 , 1 6 9 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 6 6 0 Re g A - O R T r a n s p E l e c t r i f i c a t i o n P i l o t OT H E R 81 7 - - - - - - - 81 7 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 6 6 2 Re g A - C A T r a n s p E l e c t r i f i c a t i o n P i l o t OT H E R (3 9 6 ) - - - - - - - (3 9 6 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 6 6 4 Re g A - W A T r a n s p E l e c t r i f i c a t i o n P i l o t OT H E R 13 7 - - - - - - - 13 7 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 3 9 Re g A s s e t - U T R B A C Y 2 0 1 8 OT H E R 36 2 - - - - - - - 36 2 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 5 7 Reg A s s e t - W Y E C A M C Y 2 0 1 7 OTH E R (1 8 ) - - - - - - - (1 8 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 5 8 Re g A s s e t - W Y E C A M C Y 2 0 1 8 OT H E R 4, 5 4 6 - - - - - - - 4, 5 4 6 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 5 9 Reg A s s e t - W Y E C A M C Y 2 0 1 9 OTH E R 13 , 7 5 5 - - - - - - - 13 , 7 5 5 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 6 8 Re g A s s e t - W Y R R A C Y 2 0 1 8 OT H E R 23 4 - - - - - - - 23 4 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 6 9 Re g A s s e t - W Y R R A C Y 2 0 1 9 OT H E R (1 2 3 ) - - - - - - - (1 2 3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 7 9 Co n t r a R e g A s s e t - W Y E C A M C Y 2 0 1 9 OT H E R (6 9 3 ) - - - - - - - (6 9 3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 8 0 Re g A s s e t - U T R B A C Y 2 0 1 9 OT H E R (1 , 0 1 1 ) - - - - - - - (1 , 0 1 1 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 8 6 Re g A s s e t - O R R P S C o m p l i a n c e P u r c h a s e s OT H E R (2 3 ) - - - - - - - (2 3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 8 8 Re g A - W A R E C s i n R a t e s - R e c l t o C u r r OT H E R (4 8 ) - - - - - - - (4 8 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 9 5 Re g A - O R R E C s i n R a t e s - B a l a n c e R e c l OT H E R 23 - - - - - - - 23 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 9 7 Re g A - U T R E C s i n R a t e s - R e c l t o L i a b OT H E R 64 9 - - - - - - - 64 9 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 9 8 Re g A - D e f R E C s i n R a t e s - R e c l t o C u r r OT H E R (1 7 3 ) - - - - - - - (1 7 3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 8 9 9 Re g A - W Y R E C s i n R a t e s - R e c l t o L i a b OT H E R 62 - - - - - - - 62 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 1 1 RE G A S S E T - L A K E S I D E L I Q . D A M A G E S - W Y WY P 75 8 - - - 75 8 - - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 1 3 Re g A s s e t - G o o d n o e H i l l s L i q . D a m a g e s - WY P 29 8 - - - 29 8 - - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 1 4 "R e g A s s e t - U T - L i q . D a m a g e s J B 4 , N 1 & 2 " UT 49 0 - - - - 49 0 - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 1 5 Re g A s s e t - W Y - L i q . D a m a g e s N 2 WY P 80 - - - 80 - - - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 5 2 DE F E R R E D I N T E R V E N E R OT H E R 0 - - - - - - - 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 5 6 CA D E F E R R E D I N T E R V E N O R F U N D I N G OT H E R 44 - - - - - - - 44 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 5 8 ID D e f e r r e d I n t e r v e n o r F u n d i n g ID U 67 - - - - - 67 - - 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 6 4 Re g A - I n t e r v e n o r F e e s - R e c l t o L i a b OT H E R 10 8 - - - - - - - 10 8 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 6 7 Re g A - O R A s s e t S a l e G a i n - B a l a n c e R e c l OT H E R 94 3 - - - - - - - 94 3 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 6 8 Re g A - I n s u r a n c e R e s e r v e s - R e c l a s s OT H E R 10 , 6 4 7 - - - - - - - 10 , 6 4 7 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 7 4 Co n t r a R e g A s s e t - C A E C A C C Y 2 0 1 6 OT H E R (0 ) - - - - - - - (0 ) Pa g e 1 9 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 7 7 Co n t r a R e g A s s e t - C A E C A C C Y 2 0 1 7 OT H E R (0 ) - - - - - - - (0 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 7 8 Re g A s s e t - C A E C A C C Y 2 0 1 8 OT H E R 3, 6 0 6 - - - - - - - 3, 6 0 6 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 7 9 7 9 Co n t r a R e g A s s e t - C A E C A C C Y 2 0 1 8 OT H E R (2 1 2 ) - - - - - - - (2 1 2 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 0 0 2 Re g A - C A W i l d f i r e M i t i g a t i o n P l a n ( W M P M A ) OT H E R 3, 3 4 0 - - - - - - - 3, 3 4 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 0 0 3 Co n t r a R e g A - C A F i r e / W i l d l i f e M i t i g a t i o n OT H E R (1 6 6 ) - - - - - - - (1 6 6 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 0 0 Re g A s s e t - C A E C A C C Y 2 0 1 9 OT H E R 2, 5 7 9 - - - - - - - 2, 5 7 9 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 0 1 Co n t r a R e g A s s e t - C A E C A C C Y 2 0 1 9 OT H E R (1 2 9 ) - - - - - - - (1 2 9 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 0 2 Re g A s s e t - C A E C A C C Y 2 0 2 0 OT H E R 60 - - - - - - - 60 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 0 3 Co n t r a R e g A s s e t - C A E C A C C Y 2 0 2 0 OT H E R (3 ) - - - - - - - (3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 0 4 Re g A s s e t - C A E C A C C Y 2 0 2 1 OT H E R 45 - - - - - - - 45 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 0 5 Co n t r a R e g A s s e t - C A E C A C C Y 2 0 2 1 OT H E R (2 ) - - - - - - - (2 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 2 8 Re g A - C A D e f E x c N P C - R e c l t o C u r r OT H E R (3 , 4 3 3 ) - - - - - - - (3 , 4 3 3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 3 3 Reg A s s e t - I D E C A M C Y 2 0 1 8 OTH E R 5, 8 5 1 - - - - - - - 5, 8 5 1 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 3 4 Re g A s s e t - I D E C A M C Y 2 0 1 9 OT H E R 19 , 2 9 0 - - - - - - - 19 , 2 9 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 3 5 Re g A s s e t - I D E C A M C Y 2 0 2 0 OT H E R 38 0 - - - - - - - 38 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 3 6 Re g A s s e t - I D E C A M C Y 2 0 2 1 OT H E R 28 0 - - - - - - - 28 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 4 4 Co n t r a R e g A s s e t - I D E C A M C Y 2 0 1 9 OT H E R (7 2 8 ) - - - - - - - (7 2 8 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 4 5 Co n t r a R e g A s s e t - I D E C A M C Y 2 0 2 0 OT H E R (1 9 ) - - - - - - - (1 9 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 4 6 Co n t r a R e g A s s e t - I D E C A M C Y 2 0 2 1 OT H E R (1 4 ) - - - - - - - (1 4 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 6 8 Re g A - I D D e f E x c N P C - R e c l t o C u r r OT H E R (1 6 , 6 7 9 ) - - - - - - - (1 6 , 6 7 9 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 7 0 Re g A s s e t - O R T A M C Y 2 0 2 0 OT H E R 1, 4 6 1 - - - - - - - 1, 4 6 1 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 7 1 Re g A s s e t - O R T A M C Y 2 0 2 1 OT H E R 1, 5 9 9 - - - - - - - 1, 5 9 9 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 8 1 Co n t r a R e g A s s e t - O R T A M C Y 2 0 2 1 OT H E R (8 0 ) - - - - - - - (8 0 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 5 9 8 Re g A - O R D e f E x c N P C - R e c l t o C u r r OT H E R (1 , 4 6 1 ) - - - - - - - (1 , 4 6 1 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 0 8 Reg A s s e t - U T E B A C Y 2 0 1 8 OTH E R 17 , 1 8 3 - - - - - - - 17 , 1 8 3 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 0 9 Re g A s s e t - U T E B A C Y 2 0 1 9 OT H E R 33 , 8 7 5 - - - - - - - 33 , 8 7 5 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 1 0 Re g A s s e t - U T E B A C Y 2 0 2 0 OT H E R 2, 6 5 6 - - - - - - - 2, 6 5 6 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 1 1 Re g A s s e t - U T E B A C Y 2 0 2 1 OT H E R 1, 9 5 9 - - - - - - - 1, 9 5 9 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 1 8 Co n t r a R e g A s s e t - U T E B A C Y 2 0 1 8 OT H E R (7 1 4 ) - - - - - - - (7 1 4 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 1 9 Co n t r a R e g A s s e t - U T E B A C Y 2 0 1 9 OT H E R (1 , 6 9 9 ) - - - - - - - (1 , 6 9 9 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 2 0 Co n t r a R e g A s s e t - U T E B A C Y 2 0 2 0 OT H E R (1 3 3 ) - - - - - - - (1 3 3 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 2 1 Co n t r a R e g A s s e t - U T E B A C Y 2 0 2 1 OT H E R (9 8 ) - - - - - - - (9 8 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 3 8 Re g A - U T D e f E x c N P C - R e c l t o C u r r OT H E R (1 3 , 7 2 4 ) - - - - - - - (1 3 , 7 2 4 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 5 0 Re g A s s e t - W Y E C A M C Y 2 0 2 0 OT H E R 71 8 - - - - - - - 71 8 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 5 1 Re g A s s e t - W Y E C A M C Y 2 0 2 1 OT H E R 53 0 - - - - - - - 53 0 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 6 0 Co n t r a R e g A s s e t - W Y E C A M C Y 2 0 2 0 OT H E R (3 6 ) - - - - - - - (3 6 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 6 1 Co n t r a R e g A s s e t - W Y E C A M C Y 2 0 2 1 OT H E R (2 6 ) - - - - - - - (2 6 ) 18 2 3 9 9 0 OT H R R E G A S S E T - N C S T 18 9 6 8 8 Re g A - W Y D e f E x c N P C - R e c l t o C u r r OT H E R (1 2 , 1 4 8 ) - - - - - - - (1 2 , 1 4 8 ) 18 2 3 9 9 0 T o t a l 19 9 , 4 5 7 (2 ) 90 8 32 1 12 , 9 6 7 20 , 1 0 5 1, 0 0 0 1 16 4 , 1 5 7 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 1 1 DS M R e g A s s e t - A c c r u a l s - C A OT H E R 39 1 - - - - - - - 39 1 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 1 5 DS M R e g A s s e t - B a l a n c i n g A c c t - C A OT H E R (1 , 8 5 9 ) - - - - - - - (1 , 8 5 9 ) 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 2 1 DS M R e g A s s e t - A c c r u a l s - I D OT H E R 53 9 - - - - - - - 53 9 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 2 5 DS M R e g A s s e t - B a l a n c i n g A c c t - I D OT H E R (1 , 6 0 6 ) - - - - - - - (1 , 6 0 6 ) 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 3 5 DS M R e g A s s e t - B a l a n c i n g A c c t - O R OT H E R 15 9 - - - - - - - 15 9 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 4 1 DS M R e g A s s e t - A c c r u a l s - U T OT H E R 5, 8 9 1 - - - - - - - 5, 8 9 1 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 4 5 DS M R e g A s s e t - B a l a n c i n g A c c t - U T OT H E R (1 5 4 , 0 7 5 ) - - - - - - - (1 5 4 , 0 7 5 ) 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 5 1 DS M R e g A s s e t - A c c r u a l s - W A OT H E R 1, 7 8 5 - - - - - - - 1, 7 8 5 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 5 5 DS M R e g A s s e t - B a l a n c i n g A c c t - W A OT H E R (5 , 4 9 9 ) - - - - - - - (5 , 4 9 9 ) 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 6 1 DS M R e g A s s e t - A c c r u a l s - W Y OT H E R 81 9 - - - - - - - 81 9 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 6 5 DS M R e g A s s e t - B a l a n c i n g A c c t - W Y OT H E R (2 , 4 5 6 ) - - - - - - - (2 , 4 5 6 ) Pa g e 2 0 o f 2 0 Re g u l a t o r y A s s e s t s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 7 5 DS M R e g A s s e t - B a l a n c i n g A c c t - W Y C a t 1 OT H E R (1 , 7 0 8 ) - - - - - - - (1 , 7 0 8 ) 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 8 1 DS M R e g A s s e t - A c c r u a l s - W Y C a t 2 OT H E R 44 1 - - - - - - - 44 1 18 2 3 9 9 9 RE G U L A T O R Y A S S T - O T H 18 6 0 8 5 DS M R e g A s s e t - B a l a n c i n g A c c t - W Y C a t 2 OT H E R (1 , 5 7 3 ) - - - - - - - (1 , 5 7 3 ) 18 2 3 9 9 9 T o t a l (1 5 8 , 4 3 5 ) - - - - - - - (1 5 8 , 4 3 5 ) Gr a n d T o t a l 76 2 , 3 1 0 10 , 8 2 7 16 0 , 8 4 6 40 , 2 1 5 92 , 1 6 1 28 3 , 0 0 1 37 , 3 9 1 17 9 13 7 , 6 9 1 B17.DEPRECIATION RESERVE Pa g e 1 o f 8 De p r e c i a t i o n R e s e r v e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 8 0 0 0 0 AC P R D P R E L P L S R 31 0 2 0 0 0 LA N D R I G H T S SG (3 0 , 1 1 4 ) (4 3 3 ) (7 , 9 2 6 ) (2 , 3 1 1 ) (4 , 5 7 4 ) (1 3 , 0 8 0 ) (1 , 7 8 0 ) (1 1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 31 0 3 0 0 0 WA T E R R I G H T S SG (1 4 , 4 7 3 ) (2 0 8 ) (3 , 8 0 9 ) (1 , 1 1 0 ) (2 , 1 9 8 ) (6 , 2 8 6 ) (8 5 6 ) (5 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 31 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SG (5 6 1 , 4 6 3 ) (8 , 0 7 8 ) (1 4 7 , 7 7 7 ) (4 3 , 0 7 8 ) (8 5 , 2 7 6 ) (2 4 3 , 8 6 2 ) (3 3 , 1 8 9 ) (2 0 2 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 31 2 0 0 0 0 BO I L E R P L A N T E Q U I P M E N T SG (1 , 9 8 9 , 6 5 7 ) (2 8 , 6 2 8 ) (5 2 3 , 6 7 9 ) (1 5 2 , 6 5 6 ) (3 0 2 , 1 9 3 ) (8 6 4 , 1 7 6 ) (1 1 7 , 6 1 1 ) (7 1 5 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 31 4 0 0 0 0 TU R B O G E N E R A T O R U N I T S SG (4 5 3 , 8 0 9 ) (6 , 5 3 0 ) (1 1 9 , 4 4 3 ) (3 4 , 8 1 8 ) (6 8 , 9 2 5 ) (1 9 7 , 1 0 5 ) (2 6 , 8 2 5 ) (1 6 3 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 31 5 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG (2 5 8 , 6 1 3 ) (3 , 7 2 1 ) (6 8 , 0 6 7 ) (1 9 , 8 4 2 ) (3 9 , 2 7 9 ) (1 1 2 , 3 2 4 ) (1 5 , 2 8 7 ) (9 3 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 31 5 7 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P - S U P V & A L A R M SG (3 7 ) (1 ) (1 0 ) (3 ) (6 ) (1 6 ) (2 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 31 6 0 0 0 0 MI S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T SG (1 7 , 9 6 0 ) (2 5 8 ) (4 , 7 2 7 ) (1 , 3 7 8 ) (2 , 7 2 8 ) (7 , 8 0 1 ) (1 , 0 6 2 ) (6 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 0 2 0 0 0 LA N D R I G H T S SG - P (4 , 0 8 3 ) (5 9 ) (1 , 0 7 5 ) (3 1 3 ) (6 2 0 ) (1, 7 7 3 ) (2 4 1 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 0 2 0 0 0 LA N D R I G H T S SG - U (6 2 ) (1 ) (1 6 ) (5 ) (9 ) (2 7 ) (4 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 0 3 0 0 0 WA T E R R I G H T S SG - U (1 1 7 ) (2 ) (3 1 ) (9 ) (1 8 ) (5 1 ) (7 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 0 4 0 0 0 FL O O D R I G H T S SG - P (2 5 8 ) (4 ) (6 8 ) (2 0 ) (3 9 ) (1 1 2 ) (1 5 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 0 4 0 0 0 FL O O D R I G H T S SG - U (7 4 ) (1 ) (2 0 ) (6 ) (1 1 ) (3 2 ) (4 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 0 5 0 0 0 LA N D R I G H T S - F I S H / W I L D L I F E SG - P (16 7 ) (2 ) (4 4 ) (1 3 ) (2 5 ) (7 2 ) (1 0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E SG - P (5 ) (0 ) (1 ) (0 ) (1 ) (2 ) (0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E SG - U (5 , 3 1 2 ) (7 6 ) (1 , 3 9 8 ) (4 0 8 ) (8 0 7 ) (2 , 3 0 7 ) (3 1 4 ) (2 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 1 1 0 0 0 ST R U C T U R E S A N D I M P R O V E - P R O D U C T I O N SG - P (3 3 , 5 1 4 ) (4 8 2 ) (8 , 8 2 1 ) (2 , 5 7 1 ) (5 , 0 9 0 ) (1 4 , 5 5 6 ) (1 , 9 8 1 ) (1 2 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 1 1 0 0 0 ST R U C T U R E S A N D I M P R O V E - P R O D U C T I O N SG - U (1 , 8 9 4 ) (2 7 ) (4 9 9 ) (1 4 5 ) (2 8 8 ) (8 2 3 ) (1 1 2 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 1 2 0 0 0 ST R U C T U R E S A N D I M P R O V E - F I S H / W I L D L I F E SG- P (3 1 , 1 9 1 ) (4 4 9 ) (8 , 2 1 0 ) (2 , 3 9 3 ) (4 , 7 3 7 ) (1 3 , 5 4 7 ) (1 , 8 4 4 ) (1 1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 1 2 0 0 0 ST R U C T U R E S A N D I M P R O V E - F I S H / W I L D L I F E SG - U (1 7 7 ) (3 ) (4 7 ) (1 4 ) (2 7 ) (7 7 ) (1 0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 1 3 0 0 0 STR U C T U R E S A N D I M P R O V E - R E C R E A T I O N SG - P (7 , 0 5 8 ) (1 0 2 ) (1 , 8 5 8 ) (5 4 2 ) (1 , 0 7 2 ) (3 , 0 6 6 ) (4 1 7 ) (3 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 1 3 0 0 0 ST R U C T U R E S A N D I M P R O V E - R E C R E A T I O N SG - U (1 , 3 0 8 ) (1 9 ) (3 4 4 ) (1 0 0 ) (1 9 9 ) (5 6 8 ) (7 7 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 2 0 0 0 0 "R E S E R V O I R S , D A M S & W A T E R W A Y S " SG - P (1 , 5 2 5 ) (2 2 ) (4 0 1 ) (1 1 7 ) (2 3 2 ) (6 6 2 ) (9 0 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 2 0 0 0 0 "R E S E R V O I R S , D A M S & W A T E R W A Y S " SG - U (1 7 , 5 7 2 ) (2 5 3 ) (4 , 6 2 5 ) (1 , 3 4 8 ) (2 , 6 6 9 ) (7 , 6 3 2 ) (1 , 0 3 9 ) (6 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 2 1 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - P R O D U C T I O N " SG - P (1 8 6 , 5 2 5 ) (2 , 6 8 4 ) (4 9 , 0 9 3 ) (1 4 , 3 1 1 ) (2 8 , 3 3 0 ) (8 1 , 0 1 4 ) (1 1 , 0 2 6 ) (6 7 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 2 1 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - P R O D U C T I O N " SG - U (2 7 , 8 0 7 ) (4 0 0 ) (7 , 3 1 9 ) (2 , 1 3 4 ) (4 , 2 2 3 ) (1 2 , 0 7 8 ) (1 , 6 4 4 ) (1 0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 2 2 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - F I S H / W I L D L I F SG - P (9 , 5 5 5 ) (1 3 7 ) (2 , 5 1 5 ) (7 3 3 ) (1 , 4 5 1 ) (4 , 1 5 0 ) (5 6 5 ) (3 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 2 2 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - F I S H / W I L D L I F SG - U (2 2 9 ) (3 ) (6 0 ) (1 8 ) (3 5 ) (9 9 ) (1 4 ) (0) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 2 3 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - R E C R E A T I O N " SG - P (7 9 ) (1 ) (2 1 ) (6 ) (1 2 ) (3 4 ) (5 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 2 3 0 0 0 "R E S E R V O I R S , D A M S , & W T R W Y S - R E C R E A T I O N " SG - U (5 0 ) (1 ) (1 3 ) (4 ) (8 ) (2 2 ) (3 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 3 0 0 0 0 "W A T E R W H E E L S , T U R B & G E N E R A T O R S " SG - P (5 2 , 6 1 4 ) (7 5 7 ) (1 3 , 8 4 8 ) (4 , 0 3 7 ) (7 , 9 9 1 ) (2 2 , 8 5 2 ) (3 , 1 1 0 ) (1 9 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 3 0 0 0 0 "W A T E R W H E E L S , T U R B & G E N E R A T O R S " SG - U (2 1 , 9 8 8 ) (3 1 6 ) (5 , 7 8 7 ) (1 , 6 8 7 ) (3 , 3 4 0 ) (9 , 5 5 0 ) (1 , 3 0 0 ) (8 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 4 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG - P (3 2 , 8 9 2 ) (4 7 3 ) (8 , 6 5 7 ) (2 , 5 2 4 ) (4 , 9 9 6 ) (1 4 , 2 8 6 ) (1 , 9 4 4 ) (1 2 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 4 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG - U (7 , 1 5 6 ) (1 0 3 ) (1 , 8 8 3 ) (5 4 9 ) (1 , 0 8 7 ) (3 , 1 0 8 ) (4 2 3 ) (3 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 4 7 0 0 0 AC C E S S O R Y E L E C T E Q U I P - S U P V & A L A R M SG - P (2 , 7 1 4 ) (3 9 ) (7 1 4 ) (2 0 8 ) (4 1 2 ) (1 , 1 7 9 ) (1 6 0 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 4 7 0 0 0 AC C E S S O R Y E L E C T E Q U I P - S U P V & A L A R M SG - U (1 0 ) (0 ) (3 ) (1 ) (2 ) (5 ) (1 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 5 0 0 0 0 MI S C P O W E R P L A N T E Q U I P SG - U (1 2 4 ) (2 ) (3 3 ) (9 ) (1 9 ) (5 4 ) (7 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 5 1 0 0 0 MI S C P O W E R P L A N T E Q U I P - P R O D U C T I O N SG - P (1 , 4 2 1 ) (20 ) (3 7 4 ) (1 0 9 ) (2 1 6 ) (6 1 7 ) (8 4 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 6 0 0 0 0 "R O A D S , R A I L R O A D S & B R I D G E S " SG - P (9 , 2 6 2 ) (1 3 3 ) (2 , 4 3 8 ) (7 1 1 ) (1 , 4 0 7 ) (4 , 0 2 3 ) (5 4 8 ) (3 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 33 6 0 0 0 0 "R O A D S , R A I L R O A D S & B R I D G E S " SG - U (1 , 0 0 6 ) (1 4 ) (2 6 5 ) (7 7 ) (1 5 3 ) (4 3 7 ) (5 9 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 34 0 2 0 0 0 LA N D R I G H T S SG (5 2 ) (1 ) (1 4 ) (4 ) (8 ) (2 2 ) (3 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 34 0 3 0 0 0 WA T E R R I G H T S - O T H E R P R O D U C T I O N SG (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 34 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S SG (2 3 , 4 5 6 ) (3 3 7 ) (6 , 1 7 4 ) (1 , 8 0 0 ) (3 , 5 6 3 ) (1 0 , 1 8 8 ) (1 , 3 8 7 ) (8 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 34 2 0 0 0 0 "F U E L H O L D E R S , P R O D U C E R S , A C C E S " SG (4 , 0 1 9 ) (5 8 ) (1 , 0 5 8 ) (3 0 8 ) (6 1 0 ) (1 , 7 4 5 ) (2 3 8 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 34 3 0 0 0 0 PR I M E M O V E R S SG (2 5 5 , 3 7 9 ) (3 , 6 7 4 ) (6 7 , 2 1 6 ) (1 9 , 5 9 4 ) (3 8 , 7 8 7 ) (1 1 0 , 9 2 0 ) (1 5 , 0 9 6 ) (9 2 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 34 4 0 0 0 0 GE N E R A T O R S SG (1 1 3 , 2 8 6 ) (1 , 6 3 0 ) (2 9 , 8 1 7 ) (8 , 6 9 2 ) (1 7 , 2 0 6 ) (4 9 , 2 0 4 ) (6 , 6 9 6 ) (4 1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 34 5 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG (1 5 , 3 3 6 ) (2 2 1 ) (4 , 0 3 6 ) (1 , 1 7 7 ) (2 , 3 2 9 ) (6 , 6 6 1 ) (9 0 7 ) (6 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 34 6 0 0 0 0 MI S C E L L A N E O U S P W R P L A N T E Q U I P SG (1 , 8 6 6 ) (2 7 ) (4 9 1 ) (1 4 3 ) (2 8 3 ) (8 1 0 ) (1 1 0 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 35 0 2 0 0 0 LA N D R I G H T S SG (4 9 , 1 5 7 ) (7 0 7 ) (1 2 , 9 3 8 ) (3 , 7 7 2 ) (7 , 4 6 6 ) (2 1 , 3 5 0 ) (2 , 9 0 6 ) (1 8 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 35 2 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S SG (4 9 , 9 6 1 ) (7 1 9 ) (1 3 , 1 5 0 ) (3 , 8 3 3 ) (7 , 5 8 8 ) (2 1 , 7 0 0 ) (2 , 9 5 3 ) (1 8 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 35 3 0 0 0 0 ST A T I O N E Q U I P M E N T SG (4 5 5 , 7 1 7 ) (6 , 5 5 7 ) (1 1 9 , 9 4 5 ) (3 4 , 9 6 5 ) (6 9 , 2 1 5 ) (1 9 7 , 9 3 3 ) (2 6 , 9 3 8 ) (1 6 4 ) - (3 9 , 3 2 0 ) (5 6 6 ) (1 0 , 3 4 9 ) (3 , 0 1 7 ) (5 , 9 7 2 ) (1 7 , 0 7 8 ) (2 , 3 2 4 ) (1 4 ) - Pa g e 2 o f 8 De p r e c i a t i o n R e s e r v e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 8 0 0 0 0 AC P R D P R E L P L S R 35 3 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M SG (5 , 6 5 2 ) (8 1 ) (1 , 4 8 8 ) (4 3 4 ) (8 5 8 ) (2 , 4 5 5 ) (3 3 4 ) (2 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 35 4 0 0 0 0 TO W E R S A N D F I X T U R E S SG (3 6 4 , 0 5 7 ) (5 , 2 3 8 ) (9 5 , 8 2 0 ) (2 7 , 9 3 2 ) (5 5 , 2 9 4 ) (1 5 8 , 1 2 2 ) (2 1 , 5 2 0 ) (1 3 1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 35 5 0 0 0 0 PO L E S A N D F I X T U R E S SG (3 6 8 , 1 9 2 ) (5 , 2 9 8 ) (9 6 , 9 0 8 ) (2 8 , 2 4 9 ) (5 5 , 9 2 2 ) (1 5 9 , 9 1 8 ) (2 1 , 7 6 4 ) (1 3 2 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 35 6 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S SG (5 2 4 , 9 8 9 ) (7 , 5 5 4 ) (1 3 8 , 1 7 7 ) (4 0 , 2 8 0 ) (7 9 , 7 3 6 ) (2 2 8 , 0 2 0 ) (3 1 , 0 3 3 ) (1 8 9 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 35 7 0 0 0 0 UN D E R G R O U N D C O N D U I T SG (1 , 0 6 7 ) (1 5 ) (2 8 1 ) (8 2 ) (1 6 2 ) (4 6 3 ) (6 3 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 35 8 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S SG (2 , 6 2 4 ) (3 8 ) (6 9 1 ) (2 0 1 ) (3 9 9 ) (1 , 1 4 0 ) (1 5 5 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 35 9 0 0 0 0 RO A D S A N D T R A I L S SG (5 , 1 6 3 ) (7 4 ) (1 , 3 5 9 ) (3 9 6 ) (7 8 4 ) (2 , 2 4 3 ) (3 0 5 ) (2 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 0 2 0 0 0 LA N D R I G H T S CA (7 5 5 ) (7 5 5 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 0 2 0 0 0 LA N D R I G H T S ID U (6 3 9 ) - - - - - (6 3 9 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 0 2 0 0 0 LA N D R I G H T S OR (3 , 0 1 8 ) - (3 , 0 1 8 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 0 2 0 0 0 LA N D R I G H T S UT (3 , 3 2 1 ) - - - - (3 , 3 2 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 0 2 0 0 0 LA N D R I G H T S WA (1 9 7 ) - - (1 9 7 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 0 2 0 0 0 LA N D R I G H T S WY P (1 , 3 6 7 ) - - - (1 , 3 6 7 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 0 2 0 0 0 LA N D R I G H T S WY U (1 , 1 3 5 ) - - - (1 , 1 3 5 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S CA (1 , 4 7 7 ) (1 , 4 7 7 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S ID U (7 6 1 ) - - - - - (7 6 1 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S OR (8 , 0 3 7 ) - (8 , 0 3 7 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S UT (1 2 , 5 8 5 ) - - - - (1 2 , 5 8 5 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S WA (1 , 2 5 5 ) - - (1 , 2 5 5 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 1 0 0 0 0 STR U C T U R E S & I M P R O V E M E N T S WY P (3 , 9 0 0 ) - - - (3 , 9 0 0 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 1 0 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S WY U (6 9 4 ) - - - (6 9 4 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T CA (8 , 2 5 9 ) (8 , 2 5 9 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T ID U (1 2 , 6 6 1 ) - - - - - (1 2 , 6 6 1 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T OR (8 4 , 1 1 2 ) - (8 4 , 1 1 2 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T UT (1 2 0 , 1 1 4 ) - - - - (1 2 0 , 1 1 4 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T WA (2 3 , 2 5 4 ) - - (2 3 , 2 5 4 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T WY P (4 0 , 8 8 2 ) - - - (4 0 , 8 8 2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 0 0 0 0 ST A T I O N E Q U I P M E N T WY U (3 , 5 9 6 ) - - - (3 , 5 9 6 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M CA (2 2 6 ) (2 2 6 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M ID U (1 6 9 ) - - - - - (1 6 9 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M OR (1 , 2 2 5 ) - (1 , 2 2 5 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M UT (1 , 5 2 1 ) - - - - (1 , 5 2 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M WA (3 9 3 ) - - (3 9 3 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M WY P (7 5 8 ) - - - (7 5 8 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 2 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L A R M WY U (2 6 ) - - - (2 6 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " CA (4 1 , 0 2 6 ) (4 1 , 0 2 6 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " ID U (4 1 , 1 8 3 ) - - - - - (4 1 , 1 8 3 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " OR (2 6 8 , 4 5 6 ) - (2 6 8 , 4 5 6 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " UT (15 9 , 4 4 1 ) - - - - (1 5 9 , 4 4 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " WA (7 2 , 7 7 5 ) - - (7 2 , 7 7 5 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " WY P (7 1 , 2 3 2 ) - - - (7 1 , 2 3 2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 4 0 0 0 0 "P O L E S , T O W E R S A N D F I X T U R E S " WY U (1 5 , 9 8 5 ) - - - (1 5 , 9 8 5 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S CA (1 9 , 9 1 2 ) (1 9 , 9 1 2 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S ID U (1 7 , 5 5 4 ) - - - - - (1 7 , 5 5 4 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S OR (1 3 5 , 8 5 7 ) - (1 3 5 , 8 5 7 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S UT (8 7 , 9 9 1 ) - - - - (8 7 , 9 9 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S WA (3 5 , 1 6 7 ) - - (3 5 , 1 6 7 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S WY P (3 8 , 5 5 7 ) - - - (3 8 , 5 5 7 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 5 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S WY U (5 , 2 0 9 ) - - - (5 , 2 0 9 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T CA (1 2 , 6 4 0 ) (1 2 , 6 4 0 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T ID U (4 , 5 7 4 ) - - - - - (4 , 5 7 4 ) - - (4 6 , 7 9 9 ) - (4 6 , 7 9 9 ) - - - - - - Pa g e 3 o f 8 De p r e c i a t i o n R e s e r v e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 8 0 0 0 0 AC P R D P R E L P L S R 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T UT (8 4 , 1 6 6 ) - - - - (8 4 , 1 6 6 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T WA (1 1 , 5 6 7 ) - - (1 1 , 5 6 7 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T WY P (1 0 , 9 3 2 ) - - - (1 0 , 9 3 2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T WY U (3 , 1 7 8 ) - - - (3 , 1 7 8 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S CA (1 4 , 7 4 3 ) (1 4 , 7 4 3 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S ID U (1 4 , 3 0 4 ) - - - - - (1 4 , 3 0 4 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S OR (8 9 , 9 4 1 ) - (8 9 , 9 4 1 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S UT (2 3 5 , 3 4 1 ) - - - - (2 3 5 , 3 4 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S WA (1 4 , 0 6 5 ) - - (1 4 , 0 6 5 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S WY P (2 6 , 1 5 6 ) - - - (2 6 , 1 5 6 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 7 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S WY U (1 5 , 5 9 0 ) - - - (1 5 , 5 9 0 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 8 0 0 0 0 LI N E T R A N S F O R M E R S CA (3 2 , 0 6 0 ) (3 2 , 0 6 0 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 8 0 0 0 0 LI N E T R A N S F O R M E R S ID U (2 9 , 5 7 5 ) - - - - - (2 9 , 5 7 5 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 8 0 0 0 0 LI N E T R A N S F O R M E R S OR (2 4 1 , 0 0 7 ) - (2 4 1 , 0 0 7 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 8 0 0 0 0 LI N E T R A N S F O R M E R S UT (1 3 6 , 1 1 3 ) - - - - (1 3 6 , 1 1 3 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 8 0 0 0 0 LI N E T R A N S F O R M E R S WA (6 2 , 3 3 3 ) - - (6 2 , 3 3 3 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 8 0 0 0 0 LI N E T R A N S F O R M E R S WY P (4 4 , 0 8 5 ) - - - (4 4 , 0 8 5 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 8 0 0 0 0 LI N E T R A N S F O R M E R S WY U (7 , 0 5 3 ) - - - (7 , 0 5 3 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D CA (3 , 2 0 2 ) (3 , 2 0 2 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 1 0 0 0 SER V I C E S - O V E R H E A D ID U (5 , 0 9 5 ) - - - - - (5 , 0 9 5 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D OR (3 8 , 1 9 8 ) - (3 8 , 1 9 8 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D UT (4 1 , 4 3 8 ) - - - - (4 1 , 4 3 8 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D WA (9 , 0 6 1 ) - - (9 , 0 6 1 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D WY P (6 , 1 3 1 ) - - - (6 , 1 3 1 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 1 0 0 0 SE R V I C E S - O V E R H E A D WY U (9 4 9 ) - - - (9 4 9 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D CA (6 , 5 9 2 ) (6 , 5 9 2 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D ID U (1 3 , 5 9 7 ) - - - - - (1 3 , 5 9 7 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D OR (9 5 , 3 5 9 ) - (9 5 , 3 5 9 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D UT (7 1 , 9 0 1 ) - - - - (71 , 9 0 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D WA (2 1 , 0 2 6 ) - - (2 1 , 0 2 6 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D WY P (1 5 , 6 3 1 ) - - - (1 5 , 6 3 1 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 36 9 2 0 0 0 SE R V I C E S - U N D E R G R O U N D WY U (4 , 2 9 9 ) - - - (4 , 2 9 9 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 0 0 0 0 0 ME T E R S CA (4 8 7 ) (4 8 7 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 0 0 0 0 0 ME T E R S ID U (1 0 , 4 0 7 ) - - - - - (1 0 , 4 0 7 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 0 0 0 0 0 ME T E R S OR (7 , 4 8 5 ) - (7 , 4 8 5 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 0 0 0 0 0 ME T E R S UT (4 5 , 9 6 6 ) - - - - (4 5 , 9 6 6 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 0 0 0 0 0 ME T E R S WA (5 , 4 8 8 ) - - (5 , 4 8 8 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 0 0 0 0 0 ME T E R S WY P (5 , 4 3 0 ) - - - (5 , 4 3 0 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 0 0 0 0 0 ME T E R S WYU (1 , 2 7 7 ) - - - (1 , 2 7 7 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S CA (2 1 6 ) (2 1 6 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S ID U (1 4 3 ) - - - - - (1 4 3 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S OR (2 , 1 4 2 ) - (2 , 1 4 2 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S UT (3 , 3 8 6 ) - - - - (3 , 3 8 6 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WA (3 6 6 ) - - (3 6 6 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WY P (9 0 4 ) - - - (9 0 4 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WY U (1 5 2 ) - - - (1 5 2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S CA (6 1 5 ) (6 1 5 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S ID U (4 6 6 ) - - - - - (4 6 6 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S OR (1 1 , 3 7 6 ) - (1 1 , 3 7 6 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S UT (1 2 , 3 5 1 ) - - - - (1 2 , 3 5 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WA (1 , 7 9 9 ) - - (1 , 7 9 9 ) - - - - - (3 , 6 3 3 ) - - - (3 , 6 3 3 ) - - - - Pa g e 4 o f 8 De p r e c i a t i o n R e s e r v e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 8 0 0 0 0 AC P R D P R E L P L S R 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WY U (1 , 1 7 3 ) - - - (1 , 1 7 3 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 38 9 2 0 0 0 LA N D R I G H T S ID U (5 ) - - - - - (5 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 38 9 2 0 0 0 LA N D R I G H T S SG (1 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 38 9 2 0 0 0 LA N D R I G H T S UT (3 1 ) - - - - (3 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 38 9 2 0 0 0 LA N D R I G H T S WY P (1 4 ) - - - (1 4 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 38 9 2 0 0 0 LA N D R I G H T S WY U (6 ) - - - (6 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S CA (7 6 0 ) (7 6 0 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S CN (2 , 2 7 0 ) (5 4 ) (7 0 8 ) (1 5 7 ) (1 6 7 ) (1 , 0 8 8 ) (9 5 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S ID U (4 , 9 5 8 ) - - - - - (4 , 9 5 8 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S OR (1 0 , 4 9 9 ) - (1 0 , 4 9 9 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SE (3 6 0 ) (5 ) (8 9 ) (2 7 ) (6 0 ) (1 5 5 ) (2 3 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SG (2 , 8 3 7 ) (4 1 ) (7 4 7 ) (2 1 8 ) (4 3 1 ) (1 , 2 3 2 ) (1 6 8 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SO (3 0 , 1 6 7 ) (6 4 0 ) (8 , 3 1 9 ) (2 , 2 8 8 ) (4 , 2 2 0 ) (1 2 , 9 6 7 ) (1 , 7 2 4 ) (8 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S UT (1 2 , 2 8 6 ) - - - - (1 2 , 2 8 6 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WA (7 , 5 6 9 ) - - (7 , 5 6 9 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WY P (1 , 5 4 7 ) - - - (1 , 5 4 7 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WY U (1 , 4 2 8 ) - - - (1 , 4 2 8 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OF F I C E F U R N I T U R E CA (8 4 ) (8 4 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OF F I C E F U R N I T U R E CN (9 0 8 ) (2 2 ) (2 8 3 ) (6 3 ) (6 7 ) (4 3 5 ) (3 8 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OFF I C E F U R N I T U R E ID U (3 2 ) - - - - - (3 2 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OF F I C E F U R N I T U R E OR (1 , 0 0 1 ) - (1 , 0 0 1 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OF F I C E F U R N I T U R E SE (3 ) (0 ) (1 ) (0 ) (1 ) (1 ) (0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OF F I C E F U R N I T U R E SG (7 3 1 ) (1 1 ) (1 9 2 ) (5 6 ) (1 1 1 ) (3 1 8 ) (4 3 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OF F I C E F U R N I T U R E SO (8 , 1 4 2 ) (1 7 3 ) (2 , 2 4 5 ) (6 1 8 ) (1 , 1 3 9 ) (3 , 5 0 0 ) (4 6 5 ) (2 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OF F I C E F U R N I T U R E UT (2 9 7 ) - - - - (2 9 7 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OF F I C E F U R N I T U R E WA (4 0 ) - - (4 0 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OF F I C E F U R N I T U R E WY P (3 1 0 ) - - - (3 1 0 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 0 0 0 0 OF F I C E F U R N I T U R E WY U (1 2 ) - - - (1 2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S CA (2 4 ) (2 4 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S CN (1 , 6 6 1 ) (4 0 ) (5 1 8 ) (1 1 5 ) (1 2 3 ) (7 9 6 ) (7 0 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S ID U (1 6 0 ) - - - - - (1 6 0 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S OR (3 8 2 ) - (3 8 2 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S SE (2 ) (0 ) (1 ) (0 ) (0 ) (1 ) (0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S SG (6 0 8 ) (9 ) (1 6 0 ) (4 7 ) (9 2 ) (2 6 4 ) (3 6 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S SO (1 8 , 3 1 6 ) (3 8 9 ) (5 , 0 5 1 ) (1 , 3 8 9 ) (2 , 5 6 2 ) (7 , 8 7 3 ) (1 , 0 4 7 ) (5 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S UT (2 2 9 ) - - - - (2 2 9 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S WA (1 2 6 ) - - (1 2 6 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S WY P (8 4 3 ) - - - (8 4 3 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 2 0 0 0 CO M P U T E R E Q U I P M E N T - P E R S O N A L C O M P U T E R S WYU (2 0 ) - - - (2 0 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 3 0 0 0 OF F I C E E Q U I P M E N T CN (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 3 0 0 0 OF F I C E E Q U I P M E N T ID U (1 ) - - - - - (1 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 3 0 0 0 OF F I C E E Q U I P M E N T OR (1 ) - (1 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 3 0 0 0 OF F I C E E Q U I P M E N T SG (3 6 ) (1 ) (9 ) (3 ) (5 ) (1 6 ) (2 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 3 0 0 0 OF F I C E E Q U I P M E N T SO (4 1 ) (1 ) (1 1 ) (3 ) (6 ) (1 8 ) (2 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 3 0 0 0 OF F I C E E Q U I P M E N T UT (3 ) - - - - (3 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 3 0 0 0 OF F I C E E Q U I P M E N T WY P (2 ) - - - (2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 1 3 0 0 0 OF F I C E E Q U I P M E N T WY U (2 ) - - - (2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S CA (3 5 ) (3 5 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S ID U (1 6 0 ) - - - - - (1 6 0 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S OR (9 3 1 ) - (9 3 1 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S SE (3 7 ) (1 ) (9 ) (3 ) (6 ) (1 6 ) (2 ) (0 ) - (3 1 2 ) (4 ) (8 2 ) (2 4 ) (4 7 ) (1 3 5 ) (1 8 ) (0 ) - Pa g e 5 o f 8 De p r e c i a t i o n R e s e r v e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S SO (3 1 9 ) (7 ) (8 8 ) (2 4 ) (4 5 ) (1 3 7 ) (1 8 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S UT (1 , 4 3 7 ) - - - - (1 , 4 3 7 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S WA (1 2 8 ) - - (1 2 8 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 1 0 0 1/ 4 T O N M I N I - P I C K U P S A N D V A N S WY P (2 2 4 ) - - - (2 2 4 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S OR (3 2 ) - (3 2 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S SG (3 1 ) (0 ) (8 ) (2 ) (5 ) (1 4 ) (2 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S SO (6 7 ) (1 ) (1 8 ) (5 ) (9 ) (2 9 ) (4 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S UT (1 4 1 ) - - - - (1 4 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S WA (1 6 ) - - (1 6 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 2 0 0 MI D A N D F U L L S I Z E A U T O M O B I L E S WY P (1 6 ) - - - (1 6 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K CA (2 6 9 ) (2 6 9 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K ID U (8 3 4 ) - - - - - (8 3 4 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K OR (3 , 1 7 1 ) - (3 , 1 7 1 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K SE (1 1 1 ) (2 ) (2 8 ) (8 ) (1 9 ) (4 8 ) (7 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K SG (4 , 5 5 9 ) (6 6 ) (1 , 2 0 0 ) (3 5 0 ) (6 9 2 ) (1 , 9 8 0 ) (2 6 9 ) (2 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K SO (6 7 8 ) (1 4 ) (1 8 7 ) (5 1 ) (9 5 ) (2 9 2 ) (3 9 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K UT (4 , 2 3 6 ) - - - - (4 , 2 3 6 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K WA (7 9 7 ) - - (7 9 7 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 4 0 0 "1 / 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K WY P (6 8 2 ) - - - (6 8 2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 4 0 0 "1/ 2 & 3 / 4 T O N P I C K U P S , V A N S , S E R V T R U C K WY U (2 0 4 ) - - - (2 0 4 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " CA (4 3 3 ) (4 3 3 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " ID U (1 , 1 5 7 ) - - - - - (1 , 1 5 7 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " OR (6 , 5 0 5 ) - (6 , 5 0 5 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " SE (1 6 3 ) (2 ) (4 0 ) (1 2 ) (2 7 ) (7 0 ) (1 1 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " SG (3 , 3 6 2 ) (4 8 ) (8 8 5 ) (2 5 8 ) (5 1 1 ) (1 , 4 6 0 ) (1 9 9 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " SO (2 0 7 ) (4 ) (5 7 ) (1 6 ) (2 9 ) (8 9 ) (1 2 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " UT (7 , 6 3 3 ) - - - - (7 , 6 3 3 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " WA (1 , 7 0 3 ) - - (1 , 7 0 3 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " WY P (1 , 3 8 2 ) - - - (1 , 3 8 2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 5 0 0 "1 T O N A N D A B O V E , T W O - A X L E T R U C K S " WY U (3 0 5 ) - - - (3 0 5 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 6 0 0 DU M P T R U C K S OR (8 4 ) - (8 4 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 6 0 0 DU M P T R U C K S SE (3 ) (0 ) (1 ) (0 ) (1 ) (1 ) (0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 6 0 0 DU M P T R U C K S SG (2 , 0 4 6 ) (2 9 ) (5 3 9 ) (1 5 7 ) (3 1 1 ) (8 8 9 ) (1 2 1 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 6 0 0 DU M P T R U C K S UT (9 9 ) - - - - (9 9 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 9 0 0 TR A I L E R S CA (1 8 0 ) (1 8 0 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 9 0 0 TR A I L E R S ID U (3 7 0 ) - - - - - (3 7 0 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 9 0 0 TR A I L E R S OR (1 , 2 4 8 ) - (1 , 2 4 8 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 9 0 0 TR A I L E R S SE (1 9 ) (0 ) (5 ) (1 ) (3 ) (8 ) (1 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 9 0 0 TR A I L E R S SG (5 5 8 ) (8 ) (1 4 7 ) (4 3 ) (8 5 ) (2 4 2 ) (3 3 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 9 0 0 TR A I L E R S SO (2 1 0 ) (4 ) (5 8 ) (1 6 ) (2 9 ) (9 0 ) (1 2 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 9 0 0 TR A I L E R S UT (2 , 0 2 1 ) - - - - (2 , 0 2 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 9 0 0 TR A I L E R S WA (2 9 2 ) - - (2 9 2 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 9 0 0 TR A I L E R S WY P (9 8 8 ) - - - (9 8 8 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 0 9 0 0 TR A I L E R S WY U (2 0 8 ) - - - (2 0 8 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V CA (5 3 ) (5 3 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V ID U (4 9 ) - - - - - (4 9 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V OR (1 9 9 ) - (1 9 9 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V SE (4 ) (0 ) (1 ) (0 ) (1 ) (2 ) (0 ) (0) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V SG (3 2 9 ) (5 ) (8 7 ) (2 5 ) (5 0 ) (1 4 3 ) (1 9 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V SO (2 1 ) (0 ) (6 ) (2 ) (3 ) (9 ) (1 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V UT (1 3 4 ) - - - - (1 3 4 ) - - - (3 5 ) - - (3 5 ) - - - - - Pa g e 6 o f 8 De p r e c i a t i o n R e s e r v e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V WY P (8 8 ) - - - (8 8 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 4 0 0 "S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V WY U (1 1 ) - - - (1 1 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S OR (1 8 8 ) - (1 8 8 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S SG (3 0 4 ) (4 ) (8 0 ) (2 3 ) (4 6 ) (1 3 2 ) (1 8 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S SO (1 8 3 ) (4 ) (5 0 ) (1 4 ) (2 6 ) (7 9 ) (1 0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S UT (5 3 9 ) - - - - (5 3 9 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S WA (1 4 0 ) - - (1 4 0 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 1 9 0 0 OV E R - T H E - R O A D S E M I - T R A C T O R S WY P (5 1 ) - - - (5 1 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 2 3 0 0 0 TR A N S P O R T A T I O N E Q U I P M E N T SO (9 1 7 ) (1 9 ) (2 5 3 ) (7 0 ) (1 2 8 ) (3 9 4 ) (5 2 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 3 0 0 0 0 ST O R E S E Q U I P M E N T CA (1 0 1 ) (1 0 1 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 3 0 0 0 0 ST O R E S E Q U I P M E N T ID U (2 4 9 ) - - - - - (2 4 9 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 3 0 0 0 0 ST O R E S E Q U I P M E N T OR (1 , 4 5 3 ) - (1 , 4 5 3 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 3 0 0 0 0 ST O R E S E Q U I P M E N T SG (2 , 6 8 5 ) (3 9 ) (7 0 7 ) (2 0 6 ) (4 0 8 ) (1 , 1 6 6 ) (1 5 9 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 3 0 0 0 0 ST O R E S E Q U I P M E N T SO (1 3 0 ) (3 ) (3 6 ) (1 0 ) (1 8 ) (5 6 ) (7 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 3 0 0 0 0 ST O R E S E Q U I P M E N T UT (1 , 6 4 3 ) - - - - (1 , 6 4 3 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 3 0 0 0 0 ST O R E S E Q U I P M E N T WA (3 7 1 ) - - (3 7 1 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 3 0 0 0 0 ST O R E S E Q U I P M E N T WY P (5 4 3 ) - - - (5 4 3 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 3 0 0 0 0 ST O R E S E Q U I P M E N T WY U (1 ) - - - (1 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " CA (4 3 1 ) (4 3 1 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 4 0 0 0 0 "TL S , S H O P , G A R E Q U I P M E N T " ID U (1 , 0 4 3 ) - - - - - (1 , 0 4 3 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " OR (5 , 5 0 0 ) - (5 , 5 0 0 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " SE (7 1 ) (1 ) (1 8 ) (5 ) (1 2 ) (3 1 ) (5 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " SG (1 3 , 2 9 6 ) (1 9 1 ) (3 , 4 9 9 ) (1 , 0 2 0 ) (2 , 0 1 9 ) (5 , 7 7 5 ) (7 8 6 ) (5 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " SO (1 , 5 4 2 ) (3 3 ) (4 2 5 ) (1 1 7 ) (2 1 6 ) (6 6 3 ) (8 8 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " UT (7 , 1 2 0 ) - - - - (7 , 1 2 0 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " WA (1 , 6 2 5 ) - - (1 , 6 2 5 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " WY P (1 , 9 5 4 ) - - - (1 , 9 5 4 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 4 0 0 0 0 "T L S , S H O P , G A R E Q U I P M E N T " WY U (2 9 9 ) - - - (2 9 9 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T CA (1 4 4 ) (1 4 4 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T ID U (6 9 5 ) - - - - - (6 9 5 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T OR (3 , 6 9 6 ) - (3 , 6 9 6 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T SE (5 7 8 ) (8 ) (1 4 3 ) (4 3 ) (9 6 ) (2 4 9 ) (3 8 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T SG (3 , 3 5 2 ) (4 8 ) (8 8 2 ) (2 5 7 ) (5 0 9 ) (1 , 4 5 6 ) (1 9 8 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T SO (2 , 5 1 3 ) (5 3 ) (6 9 3 ) (1 9 1 ) (3 5 2 ) (1 , 0 8 0 ) (1 4 4 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T UT (3 , 6 7 4 ) - - - - (3 , 6 7 4 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T WA (6 8 7 ) - - (6 8 7 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T WY P (1 , 1 9 8 ) - - - (1 , 1 9 8 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T WY U (9 8 ) - - - (9 8 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 3 0 0 AE R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V W CA (8 3 5 ) (8 3 5 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 3 0 0 AE R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V W ID U (1 , 2 8 5 ) - - - - - (1 , 2 8 5 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 3 0 0 AE R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V W OR (5 , 3 5 1 ) - (5 , 3 5 1 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 3 0 0 AE R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V W SG (3 8 2 ) (6 ) (1 0 1 ) (2 9 ) (5 8 ) (1 6 6 ) (2 3 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 3 0 0 AE R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V W SO (8 6 2 ) (1 8 ) (2 3 8 ) (6 5 ) (1 2 1 ) (3 7 1 ) (4 9 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 3 0 0 AE R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V W UT (4 , 3 1 8 ) - - - - (4 , 3 1 8 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 3 0 0 AE R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V W WA (1 , 3 2 3 ) - - (1 , 3 2 3 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 3 0 0 AE R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V W WY P (1 , 8 4 8 ) - - - (1 , 8 4 8 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 3 0 0 AE R I A L L I F T P B T R U C K S , 1 0 0 0 0 # - 1 6 0 0 0 # G V W WY U (3 4 0 ) - - - (3 4 0 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S CA (1 0 0 ) (1 0 0 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S ID U (6 9 ) - - - - - (6 9 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S OR (4 1 5 ) - (4 1 5 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S SG (7 8 ) (1 ) (2 1 ) (6 ) (1 2 ) (3 4 ) (5 ) (0 ) - (1 9 6 ) - - - - (1 9 6 ) - - - Pa g e 7 o f 8 De p r e c i a t i o n R e s e r v e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 7 0 0 TW O - A X L E D I G G E R / D E R R I C K L I N E T R U C K S WY U (9 4 ) - - - (9 4 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V CA (6 1 4 ) (6 1 4 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V ID U (5 9 9 ) - - - - - (5 9 9 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V OR (4 , 4 4 7 ) - (4 , 4 4 7 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V SG (5 9 4 ) (9 ) (1 5 6 ) (4 6 ) (9 0 ) (2 5 8 ) (3 5 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V SO (7 4 5 ) (1 6 ) (2 0 5 ) (5 7 ) (1 0 4 ) (3 2 0 ) (4 3 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V UT (4 , 3 6 7 ) - - - - (4 , 3 6 7 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V WA (1 , 6 7 8 ) - - (1 , 6 7 8 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V WY P (1 , 0 1 2 ) - - - (1 , 0 1 2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 0 8 0 0 "A E R I A L L I F T P . B . T R U C K S , A B O V E 1 6 0 0 0 # G V WY U (2 5 7 ) - - - (2 5 7 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 0 0 0 CR A N E S OR (1 8 9 ) - (1 8 9 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 0 0 0 CR A N E S SG (1 , 4 8 4 ) (2 1 ) (3 9 0 ) (1 1 4 ) (2 2 5 ) (6 4 4 ) (8 8 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 0 0 0 CR A N E S UT (1 ) - - - - (1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 1 0 0 HE A V Y C O N S T R U C T I O N E Q U I P , P R O D U C T D I G G E R OR (3 6 0 ) - (3 6 0 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 1 0 0 HE A V Y C O N S T R U C T I O N E Q U I P , P R O D U C T D I G G E R SG (8 , 6 6 4 ) (1 2 5 ) (2 , 2 8 0 ) (6 6 5 ) (1 , 3 1 6 ) (3 , 7 6 3 ) (5 1 2 ) (3 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 1 0 0 HE A V Y C O N S T R U C T I O N E Q U I P , P R O D U C T D I G G E R SO (5 2 5 ) (1 1 ) (1 4 5 ) (4 0 ) (7 3 ) (2 2 6 ) (3 0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 1 0 0 HE A V Y C O N S T R U C T I O N E Q U I P , P R O D U C T D I G G E R UT (5 9 1 ) - - - - (5 9 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 1 0 0 HE A V Y C O N S T R U C T I O N E Q U I P , P R O D U C T D I G G E R WY P (1 2 1 ) - - - (1 2 1 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S CA (4 5 5 ) (4 5 5 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 2 0 0 THR E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S ID U (5 1 6 ) - - - - - (5 1 6 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S OR (4 , 2 5 6 ) - (4 , 2 5 6 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S SG (1 5 8 ) (2 ) (4 2 ) (1 2 ) (2 4 ) (6 9 ) (9 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S SO (6 1 0 ) (1 3 ) (1 6 8 ) (4 6 ) (8 5 ) (2 6 2 ) (3 5 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S UT (5 , 5 3 6 ) - - - - (5 , 5 3 6 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S WA (1 , 0 9 7 ) - - (1 , 0 9 7 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S WY P (1 , 0 0 4 ) - - - (1 , 0 0 4 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 2 0 0 TH R E E - A X L E D I G G E R / D E R R I C K L I N E T R U C K S WY U (1 7 2 ) - - - (1 7 2 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R CA (2 2 5 ) (2 2 5 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R ID U (3 9 2 ) - - - - - (3 9 2 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R OR (9 7 9 ) - (9 7 9 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R SE (1 1 4 ) (2 ) (2 8 ) (9 ) (1 9 ) (4 9 ) (7 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R SG (2 , 7 2 6 ) (3 9 ) (7 1 8 ) (2 0 9 ) (4 1 4 ) (1 , 1 8 4 ) (1 6 1 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R SO (1 8 5 ) (4 ) (5 1 ) (1 4 ) (2 6 ) (7 9 ) (1 1 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R UT (1 , 7 8 4 ) - - - - (1 , 7 8 4 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R WA (5 2 7 ) - - (5 2 7 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R WY P (4 3 1 ) - - - (4 3 1 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 6 1 3 0 0 SN O W C A T S , B A C K H O E S , T R E N C H E R S , S N O W B L O W R WY U (2 4 0 ) - - - (2 4 0 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T CA (2 , 5 0 8 ) (2 , 5 0 8 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T CN (1 , 7 1 4 ) (4 1 ) (5 3 5 ) (1 1 8 ) (1 2 6 ) (8 2 2 ) (7 2 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T ID U (4 , 4 0 6 ) - - - - - (4 , 4 0 6 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T OR (3 3 , 8 2 1 ) - (3 3 , 8 2 1 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SE (1 1 4 ) (2 ) (2 8 ) (9 ) (1 9 ) (4 9 ) (7 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SG (7 1 , 9 2 5 ) (1 , 0 3 5 ) (1 8 , 9 3 1 ) (5 , 5 1 8 ) (1 0 , 9 2 4 ) (3 1 , 2 3 9 ) (4 , 2 5 2 ) (2 6 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SO (4 0 , 7 6 8 ) (8 6 6 ) (1 1 , 2 4 2 ) (3 , 0 9 2 ) (5 , 7 0 3 ) (1 7 , 5 2 4 ) (2 , 3 3 0 ) (1 0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T UT (2 7 , 0 2 5 ) - - - - (2 7 , 0 2 5 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WA (4 , 6 3 0 ) - - (4 , 6 3 0 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WY P (8 , 7 6 3 ) - - - (8 , 7 6 3 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WY U (2 , 1 7 0 ) - - - (2 , 1 7 0 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T CA (2 0 5 ) (2 0 5 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T ID U (2 3 5 ) - - - - - (2 3 5 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T OR (1 , 7 3 1 ) - (1 , 7 3 1 ) - - - - - - (5 6 ) (1 ) (1 4 ) (4 ) (9 ) (2 4 ) (4 ) (0 ) - Pa g e 8 o f 8 De p r e c i a t i o n R e s e r v e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T SG (2 , 6 5 5 ) (3 8 ) (6 9 9 ) (2 0 4 ) (4 0 3 ) (1 , 1 5 3 ) (1 5 7 ) (1 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T SO (3 8 5 ) (8 ) (1 0 6 ) (2 9 ) (5 4 ) (1 6 5 ) (2 2 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T UT (1 , 3 9 1 ) - - - - (1 , 3 9 1 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T WA (3 8 4 ) - - (3 8 4 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T WY P (5 3 9 ) - - - (5 3 9 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T WY U (7 5 ) - - - (7 5 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T CA (2 5 ) (2 5 ) - - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T CN (4 5 ) (1 ) (1 4 ) (3 ) (3 ) (2 2 ) (2 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T ID U (3 9 ) - - - - - (3 9 ) - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T OR (4 9 8 ) - (4 9 8 ) - - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SE (3 ) (0 ) (1 ) (0 ) (0 ) (1 ) (0 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SG (1 , 2 7 4 ) (1 8 ) (3 3 5 ) (9 8 ) (1 9 3 ) (5 5 3 ) (7 5 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SO (1 , 3 1 2 ) (2 8 ) (3 6 2 ) (9 9 ) (1 8 3 ) (5 6 4 ) (7 5 ) (0 ) - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T UT (4 8 2 ) - - - - (4 8 2 ) - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WA (8 7 ) - - (8 7 ) - - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WY P (7 7 ) - - - (7 7 ) - - - - 10 8 0 0 0 0 AC P R D P R E L P L S R 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WY U (1 0 ) - - - (1 0 ) - - - - 10 8 0 0 0 0 T o t a l (9 , 4 8 7 , 6 1 5 ) (2 4 1 , 2 2 1 ) (2 , 7 8 1 , 1 5 6 ) (7 6 5 , 6 1 9 ) (1 , 3 1 5 , 3 5 9 ) (3 , 8 4 1 , 2 2 9 ) (5 4 0 , 7 7 8 ) (2 , 2 5 1 ) - 10 8 3 0 0 0 AC P R D P R - R E M O V A L 28 8 3 5 1 Re g L i a b C o n t r a - C a r b o n D e c o m m - I D ID U 1, 2 1 3 - - - - - 1, 2 1 3 - - 10 8 3 0 0 0 AC P R D P R - R E M O V A L 28 8 3 5 3 Re g L i a b C o n t r a - C a r b o n D e c o m m - U T UT 8, 7 7 5 - - - - 8, 7 7 5 - - - 10 8 3 0 0 0 AC P R D P R - R E M O V A L 28 8 3 5 5 Re g L i a b C o n t r a - C a r b o n D e c o m m - W Y WY P 44 7 - - - 44 7 - - - - 10 8 3 0 0 0 T o t a l 10 , 43 5 - - - 44 7 8, 7 7 5 1, 2 1 3 - - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 2 9 BU I L D I N G S - A C C U M U L A T E D D E P R E C I A T I O N - N O N SO 41 1 11 3 6 18 2 0 - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 3 1 Ac c u m D e p r - H y d r o - I D K l a m a t h A d j OT H E R 1, 2 4 1 - - - - - - - 1, 2 4 1 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 3 4 Ac c u m D e p r - H y d r o - W Y K l a m a t h A d j OT H E R 2, 9 6 8 - - - - - - - 2, 9 6 8 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 3 5 AC C U M D E P R - H Y D R O D E C O M M I S S I O N I N G SG - P (6 , 8 8 1 ) (9 9 ) (1 , 8 1 1 ) (5 2 8 ) (1 , 0 4 5 ) (2 , 9 8 9 ) (4 0 7 ) (2 ) - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 3 5 AC C U M D E P R - H Y D R O D E C O M M I S S I O N I N G SG - U (4 5 7 ) (7 ) (1 2 0 ) (3 5 ) (6 9 ) (1 9 8 ) (2 7 ) (0 ) - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 3 9 PR O D U C T I O N P L A N T - A C C U M D E P R E C I A T I O N SG 16 , 0 9 0 23 2 4, 2 3 5 1, 2 3 4 2, 4 4 4 6, 9 8 8 95 1 6 - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 4 9 TRA N S M I S S I O N P L A N T A C C U M U L A T E D D E P R N O N - SG 2, 7 4 6 40 72 3 21 1 41 7 1, 1 9 2 16 2 1 - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 6 9 DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N CA 77 77 - - - - - - - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 6 9 DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N ID U 21 3 - - - - - 21 3 - - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 6 9 DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N OR 1, 6 0 9 - 1, 6 0 9 - - - - - - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 6 9 DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N UT 1, 7 7 9 - - - - 1, 7 7 9 - - - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 6 9 DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N WA 51 4 - - 51 4 - - - - - 10 8 5 0 0 0 AC P R D P R - A C C R U A L 14 5 1 6 9 DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N WY U 51 1 - - - 51 1 - - - - 10 8 5 0 0 0 T o t a l 20 , 45 1 24 3 4, 6 4 7 1, 3 9 9 2, 2 6 3 6, 7 9 0 89 5 4 4, 2 0 9 Gr a n d T o t a l (9 , 4 5 6 , 7 2 9 ) (2 4 0 , 9 7 8 ) (2 , 7 7 6 , 5 1 0 ) (7 6 4 , 2 2 0 ) (1 , 3 1 2 , 6 5 0 ) (3 , 8 2 5 , 6 6 4 ) (5 3 8 , 6 7 0 ) (2 , 2 4 7 ) 4, 2 0 9 B18.AMORTIZATION RESERVE Pa g e 1 o f 2 Am o r t i z a t i o n R e s e r v e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 11 1 0 0 0 0 AC P R A M R E L P T S R 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S ID U (9 3 6 ) - - - - - (9 3 6 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S SG (5 , 8 1 9 ) (8 4 ) (1 , 5 3 2 ) (4 4 6 ) (8 8 4 ) (2 , 5 2 8 ) (3 4 4 ) (2 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S SG - P (1 1 0 , 4 3 7 ) (1 , 5 8 9 ) (2 9 , 0 6 7 ) (8 , 4 7 3 ) (1 6 , 7 7 3 ) (4 7 , 9 6 7 ) (6 , 5 2 8 ) (4 0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S SG - U (6 , 6 9 0 ) (9 6 ) (1 , 7 6 1 ) (5 1 3 ) (1 , 0 1 6 ) (2 , 9 0 6 ) (3 9 5 ) (2 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 2 0 0 0 0 FR A N C H I S E S A N D C O N S E N T S UT 32 , 0 8 1 - - - - 32 , 0 8 1 - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 1 0 4 0 IN T A N G I B L E P L A N T OR (1 0 8 ) - (1 0 8 ) - - - - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 1 0 4 0 IN T A N G I B L E P L A N T SG (1 5 , 3 9 8 ) (2 2 2 ) (4 , 0 5 3 ) (1 , 1 8 1 ) (2 , 3 3 9 ) (6 , 6 8 8 ) (9 1 0 ) (6 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 1 0 4 0 IN T A N G I B L E P L A N T UT (3 8 ) - - - - (3 8 ) - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 1 0 4 0 IN T A N G I B L E P L A N T WY P (8 5 ) - - - (8 5 ) - - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 1 0 5 0 RE G I O N A L C O N S T M G M T S Y S SO (1 0 , 9 6 1 ) (2 3 3 ) (3 , 0 2 3 ) (8 3 1 ) (1 , 5 3 3 ) (4 , 7 1 2 ) (6 2 7 ) (3 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 1 0 8 0 FU E L M G M T S Y S T E M SO (3 , 2 9 3 ) (7 0 ) (9 0 8 ) (2 5 0 ) (4 6 1 ) (1 , 4 1 5 ) (1 8 8 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 1 2 3 0 AU T O M A T E P O L E C A R D S Y S T E M SO (4 , 4 1 0 ) (9 4 ) (1 , 2 1 6 ) (3 3 4 ) (6 1 7 ) (1 , 8 9 6 ) (2 5 2 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 1 6 8 0 DI S T R I B U T I O N A U T O M A T I O N P I L O T SO (1 3 , 8 8 6 ) (2 9 5 ) (3 , 8 2 9 ) (1 , 0 5 3 ) (1 , 9 4 2 ) (5 , 9 6 9 ) (7 9 4 ) (4 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 1 8 3 0 CU S T O M E R S E R V I C E S Y S T E M CN (11 5 , 6 5 0 ) (2 , 7 5 6 ) (3 6 , 0 9 5 ) (7 , 9 8 0 ) (8 , 5 3 1 ) (5 5 , 4 2 3 ) (4 , 8 6 5 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 0 4 0 SA P SO (1 5 3 , 9 1 5 ) (3 , 2 6 8 ) (4 2 , 4 4 5 ) (1 1 , 6 7 4 ) (2 1 , 5 2 9 ) (6 6 , 1 6 2 ) (8 , 7 9 8 ) (3 9 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 2 2 0 EN T E R P R I S E D A T A W R H S E - B I R P T G T O O L SO (1 , 6 6 0 ) (3 5 ) (4 5 8 ) (1 2 6 ) (2 3 2 ) (7 1 4 ) (9 5 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 2 7 0 EN T E R P R I S E D A T A W A R E H O U S E SO (5 , 8 7 7 ) (1 2 5 ) (1 , 6 2 1 ) (4 4 6 ) (8 2 2 ) (2 , 5 2 6 ) (3 3 6 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 3 3 0 FI E L D N E T P R O M E T E R R E A D I N G S Y S T - H R P R E P SO (2 , 9 0 8 ) (6 2 ) (8 0 2 ) (2 2 1 ) (4 0 7 ) (1 , 2 5 0 ) (1 6 6 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 3 4 0 FA C I L I T Y I N S P E C T I O N R E P O R T I N G S Y S T E M SO (1 , 9 6 4 ) (4 2 ) (5 4 2 ) (1 4 9 ) (2 7 5 ) (8 4 4 ) (1 1 2 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 3 6 0 20 0 2 G R I D N E T P O W E R C O S T M O D E L I N G SO (8 , 9 5 0 ) (1 9 0 ) (2 , 4 6 8 ) (6 7 9 ) (1 , 2 5 2 ) (3 , 8 4 7 ) (5 1 2 ) (2 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 4 5 0 MID O F F I C E I M P R O V E M E N T P R O J E C T SO (1 0 , 5 6 1 ) (2 2 4 ) (2 , 9 1 2 ) (8 0 1 ) (1 , 4 7 7 ) (4 , 5 4 0 ) (6 0 4 ) (3 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 5 1 0 OP E R A T I O N S M A P P I N G S Y S T E M SO (1 0 , 3 8 6 ) (2 2 1 ) (2 , 8 6 4 ) (7 8 8 ) (1 , 4 5 3 ) (4 , 4 6 5 ) (5 9 4 ) (3 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 5 3 0 PO L E A T T A C H M E N T M G M T S Y S T E M SO (1 , 8 9 2 ) (4 0 ) (5 2 2 ) (1 4 4 ) (2 6 5 ) (8 1 3 ) (1 0 8 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 5 9 0 SU B S T A T I O N / C I R C U I T H I S T O R Y O F O P E R A T I O N S SO (2 , 3 9 8 ) (5 1 ) (6 6 1 ) (1 8 2 ) (3 3 5 ) (1 , 0 3 1 ) (1 3 7 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 6 0 0 SI N G L E P E R S O N S C H E D U L I N G SO (1 2 , 9 5 8 ) (2 7 5 ) (3 , 5 7 3 ) (9 8 3 ) (1 , 8 1 3 ) (5 , 5 7 0 ) (7 4 1 ) (3 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 6 4 0 TI B C O S O F T W A R E SO (5 , 7 5 1 ) (1 2 2 ) (1 , 5 8 6 ) (4 3 6 ) (8 0 4 ) (2 , 4 7 2 ) (3 2 9 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 6 8 0 TR A N S M I S S I O N W H O L E S A L E B I L L I N G S Y S T E M SG (1 , 5 9 4 ) (2 3 ) (4 1 9 ) (1 2 2 ) (2 4 2 ) (6 9 2 ) (9 4 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 7 1 0 RO U G E R I V E R H Y D R O I N T A N G I B L E S SG (8 7 ) (1 ) (2 3 ) (7 ) (1 3 ) (3 8 ) (5 ) (0) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 7 4 0 GA D S B Y I N T A N G I B L E A S S E T S SG (5 ) (0 ) (1 ) (0 ) (1 ) (2 ) (0 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 7 6 0 SW I F T 2 I M P R O V E M E N T S SG (6 , 6 3 0 ) (9 5 ) (1 , 7 4 5 ) (5 0 9 ) (1 , 0 0 7 ) (2 , 8 8 0 ) (3 9 2 ) (2 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 7 7 0 NO R T H U M P Q U A - S E T T L E M E N T A G R E E M E N T SG (1 9 9 ) (3 ) (5 2 ) (1 5 ) (3 0 ) (8 6 ) (1 2 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 7 8 0 BE A R R I V E R - S E T T L E M E N T A G R E E M E N T SG (6 1 ) (1 ) (1 6 ) (5 ) (9 ) (2 7 ) (4 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 7 8 0 BE A R R I V E R - S E T T L E M E N T A G R E E M E N T SG - U (1 0 ) (0 ) (3 ) (1 ) (2 ) (4 ) (1 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 8 3 0 VC P R O - V I S U A L C O M P U S E T P R O X E R O X C U S T S T M SO (2 , 4 5 5 ) (5 2 ) (6 7 7 ) (1 8 6 ) (3 4 3 ) (1 , 0 5 5 ) (1 4 0 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 8 6 0 WE B S O F T W A R E SO (3 , 5 3 1 ) (7 5 ) (9 7 4 ) (2 6 8 ) (4 9 4 ) (1 , 5 1 8 ) (2 0 2 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 9 0 0 ID A H O T R A N S M I S S I O N C U S T O M E R - O W N E D A S S E T S SG (2 , 9 6 7 ) (4 3 ) (7 8 1 ) (2 2 8 ) (4 5 1 ) (1 , 2 8 9 ) (1 7 5 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 2 9 9 0 P8 D M - F I L E N E T P 8 D O C U M E N T M A N A G E M E N T ( E SO (5 , 4 2 0 ) (1 1 5 ) (1 , 4 9 5 ) (4 1 1 ) (7 5 8 ) (2 , 3 3 0 ) (3 1 0 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 0 9 0 ST E A M P L A N T I N T A N G I B L E A S S E T S SG (2 7 , 2 8 8 ) (39 3 ) (7 , 1 8 2 ) (2 , 0 9 4 ) (4 , 1 4 5 ) (1 1 , 8 5 2 ) (1 , 6 1 3 ) (1 0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 1 7 0 GT X V E R S I O N 7 S O F T W A R E CN (5 , 0 2 6 ) (1 2 0 ) (1 , 5 6 9 ) (3 4 7 ) (3 7 1 ) (2 , 4 0 9 ) (2 1 1 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 1 9 0 IT R O N M E T E R R E A D I N G S O F T W A R E CN (5 , 8 6 8 ) (1 4 0 ) (1 , 8 3 2 ) (4 0 5 ) (4 3 3 ) (2 , 8 1 2 ) (2 4 7 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 2 1 0 AR C F M S O F T W A R E SO (3 , 6 1 1 ) (7 7 ) (9 9 6 ) (2 7 4 ) (5 0 5 ) (1 , 5 5 2 ) (2 0 6 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 2 2 0 MO N A R C H E M S / S C A D A SO (1 0 , 7 5 4 ) (2 2 8 ) (2 , 9 6 6 ) (8 1 6 ) (1 , 5 0 4 ) (4 , 6 2 3 ) (6 1 5 ) (3 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 2 3 0 VR E A L I Z E V M W A R E - S H A R E D SO (7 4 7 ) (1 6 ) (2 0 6 ) (5 7 ) (1 0 5 ) (3 2 1 ) (4 3 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 2 4 0 IE E - I t r o n E n t e r p r i s e A d d i t i o n CN (2 , 1 2 1 ) (5 1 ) (6 6 2 ) (1 4 6 ) (1 5 6 ) (1 , 0 1 6 ) (8 9 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 2 5 0 AM I M e t e r i n g S o f t w a r e CN (8 , 6 8 5 ) (2 0 7 ) (2 , 7 1 1 ) (5 9 9 ) (6 4 1 ) (4 , 1 6 2 ) (3 6 5 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 2 6 0 Bi g D a t a & A n a l y t i c s SO (2 8 3 ) (6 ) (7 8 ) (2 2 ) (4 0 ) (1 2 2 ) (1 6 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 3 0 0 SE C I D - C U S T S E C U R E W E B L O G I N CN (1 , 0 8 5 ) (2 6 ) (3 3 9 ) (7 5 ) (8 0 ) (5 2 0 ) (4 6 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 3 1 0 C& T - E N E R G Y T R A D I N G S Y S T E M SO (1 5 , 3 5 9 ) (3 2 6 ) (4 , 2 3 6 ) (1 , 1 6 5 ) (2 , 1 4 8 ) (6 , 6 0 2 ) (8 7 8 ) (4 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 3 2 0 CA S - C O N T R O L A R E A S C H E D U L I N G ( T R A N S M ) SG (9 , 9 3 4 ) (1 4 3 ) (2 , 6 1 5 ) (7 6 2 ) (1 , 5 0 9 ) (4 , 3 1 5 ) (5 8 7 ) (4 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 3 7 0 DI S T R I B U T I O N I N T A N G I B L E S WY P (3 1 ) - - - (3 1 ) - - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 3 3 8 0 MI S C E L L A N E O U S S M A L L S O F T W A R E P A C K A G E S SG (7 0 2 ) (1 0 ) (1 8 5 ) (5 4 ) (1 0 7 ) (3 0 5 ) (4 1 ) (0 ) - Pa g e 2 o f 2 Am o r t i z a t i o n R e s e r v e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S CA (4 ) (4 ) - - - - - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S CN (2 ) (0 ) (1 ) (0 ) (0 ) (1 ) (0 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S ID U (6 ) - - - - - (6 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S OR (3 ) - (3 ) - - - - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S SG (2 1 , 6 8 6 ) (3 1 2 ) (5 , 7 0 8 ) (1 , 6 6 4 ) (3 , 2 9 4 ) (9 , 4 1 9 ) (1 , 2 8 2 ) (8 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S SO (6 3 3 ) (1 3 ) (1 7 5 ) (4 8 ) (8 9 ) (2 7 2 ) (3 6 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S UT (1 5 ) - - - - (1 5 ) - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S WA (6 ) - - (6 ) - - - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S WY P (9 3 ) - - - (9 3 ) - - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 5 3 2 0 HY D R O P L A N T I N T A N G I B L E S SG (5 5 0 ) (8 ) (1 4 5 ) (42 ) (8 4 ) (2 3 9 ) (3 3 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 5 3 2 0 HY D R O P L A N T I N T A N G I B L E S SG - P (9 4 ) (1 ) (2 5 ) (7 ) (1 4 ) (4 1 ) (6 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 5 3 2 2 AC D – C a l l C e n t e r A u t o m a t e d C a l l D i s t r i b u t CN (4 , 1 3 2 ) (9 8 ) (1 , 2 9 0 ) (2 8 5 ) (3 0 5 ) (1 , 9 8 0 ) (1 7 4 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 30 3 5 3 3 0 OA T I - O A S I S I N T E R F A C E SO (1 , 2 4 0 ) (2 6 ) (3 4 2 ) (9 4 ) (1 7 3 ) (5 3 3 ) (7 1 ) (0 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 33 1 6 0 0 0 ST R U C T U R E S - L E A S E I M P R O V E M E N T S SG - P (2 , 6 7 2 ) (3 8 ) (7 0 3 ) (2 0 5 ) (4 0 6 ) (1 , 1 6 0 ) (1 5 8 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R CA (5 0 6 ) (5 0 6 ) - - - - - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R ID U (3 3 4 ) - - - - - (3 3 4 ) - - 11 1 0 0 0 0 AC P R A M R E L P T S R 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R OR (4 , 3 0 5 ) - (4 , 3 0 5 ) - - - - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R SO (3 , 5 8 5 ) (7 6 ) (9 8 9 ) (2 7 2 ) (5 0 1 ) (1 , 5 4 1 ) (2 0 5 ) (1 ) - 11 1 0 0 0 0 AC P R A M R E L P T S R 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R UT (2 2 ) - - - - (2 2 ) - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 39 0 1 0 0 0 LEA S E H O L D I M P R O V E M E N T S - O F F I C E S T R WA (1 , 7 3 1 ) - - (1 , 7 3 1 ) - - - - - 11 1 0 0 0 0 AC P R A M R E L P T S R 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R WY P (4 , 3 7 6 ) - - - (4 , 3 7 6 ) - - - - 11 1 0 0 0 0 T o t a l (6 3 6 , 0 3 2 ) (1 3 , 3 4 2 ) (1 8 7 , 6 9 2 ) (5 0 , 6 6 7 ) (8 9 , 4 0 6 ) (2 5 7 , 7 6 3 ) (3 7 , 0 1 0 ) (1 5 3 ) - Gr a n d T o t a l (6 3 6 , 0 3 2 ) (1 3 , 3 4 2 ) (1 8 7 , 6 9 2 ) (5 0 , 6 6 7 ) (8 9 , 4 0 6 ) (2 5 7 , 7 6 3 ) (3 7 , 0 1 0 ) (1 5 3 ) - B19.D.I.T. BALANCE AND I.T.C Pa g e 1 o f 5 De f e r r e d I n c o m e T a x B a l a n c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 19 0 0 0 0 0 AC M D E F I N C M T A X E S 28 7 0 6 1 DT A 7 0 5 . 3 4 6 - C A - P r o t e c t e d P P & E A R A M CA 81 9 81 9 - - - - - - - 19 0 0 0 0 0 AC M D E F I N C M T A X E S 28 7 0 6 2 DT A 7 0 5 . 3 4 7 - I D - P r o t e c t e d P P & E A R A M ID U 1, 8 7 3 - - - - - 1, 8 7 3 - - 19 0 0 0 0 0 AC M D E F I N C M T A X E S 28 7 0 6 3 DT A 7 0 5 . 3 4 8 - O R - P r o t e c t e d P P & E A R A M OR 9, 6 0 6 - 9, 6 0 6 - - - - - - 19 0 0 0 0 0 AC M D E F I N C M T A X E S 28 7 0 6 4 DT A 7 0 5 . 3 4 9 - U T - P r o t e c t e d P P & E A R A M UT 17 , 1 6 6 - - - - 17 , 1 6 6 - - - 19 0 0 0 0 0 AC M D E F I N C M T A X E S 28 7 0 6 5 DT A 7 0 5 . 3 5 0 - W A - P r o t e c t e d P P & E A R A M WA 2, 6 2 4 - - 2, 6 2 4 - - - - - 19 0 0 0 0 0 AC M D E F I N C M T A X E S 28 7 0 6 6 DT A 7 0 5 . 3 5 1 - W Y - P r o t e c t e d P P & E A R A M WY U 5, 9 5 0 - - - 5, 9 5 0 - - - - 19 0 0 0 0 0 T o t a l 38 , 0 3 9 81 9 9, 6 0 6 2, 6 2 4 5, 95 0 17 , 1 6 6 1, 8 7 3 - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 0 5 1 DT A 7 0 5 . 3 4 0 R L - I n c o m e T a x D e f e r r a l - C A OT H E R 1, 7 7 4 - - - - - - - 1, 7 7 4 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 0 5 2 DT A 7 0 5 . 3 4 1 R L - I n c o m e T a x D e f e r r a l - I D OT H E R 19 9 - - - - - - - 19 9 19 0 1 0 0 0 AC CU M D E F I N C T A X 28 7 0 5 3 DT A 7 0 5 . 3 4 2 R L - I n c o m e T a x D e f e r r a l - O R OT H E R 12 , 5 2 8 - - - - - - - 12 , 5 2 8 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 0 5 4 DT A 7 0 5 . 3 4 3 R L - I n c o m e T a x D e f e r r a l - U T OT H E R 16 2 - - - - - - - 16 2 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 0 5 5 DT A 7 0 5 . 3 4 4 R L - I n c o m e T a x D e f e r r a l - W A OT H E R 2, 2 0 6 - - - - - - - 2, 2 0 6 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 0 5 6 DT A 7 0 5 . 3 4 5 R L - I n c o m e T a x D e f e r r a l - W Y OT H E R 57 3 - - - - - - - 57 3 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 1 1 DT A 7 0 5 . 2 8 7 R L - P r o t P P & E E D I T - C A CA 8, 8 4 4 8, 8 4 4 - - - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 1 2 DT A 7 0 5 . 2 8 8 R L - P r o t P P & E E D I T - I D ID U 22 , 9 7 0 - - - - - 22 , 9 7 0 - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 1 3 DT A 7 0 5 . 2 8 9 R L - P r o t P P & E E D I T - O R OR 10 0 , 3 3 0 - 10 0 , 3 3 0 - - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 1 4 DT A 7 0 5 . 2 9 0 R L - P r o t P P & E E D I T - W A WA 24 , 2 0 3 - - 24 , 2 0 3 - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 1 5 DT A 7 0 5 . 2 9 1 R L - P r o t P P & E E D I T - W Y WY P 56 , 2 2 1 - - - 56 , 2 2 1 - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 1 6 DT A 7 0 5 . 2 9 2 R L - P r o t P P & E E D I T - U T UT 17 7 , 2 1 1 - - - - 17 7 , 2 1 1 - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 2 1 DT A 7 0 5 . 2 9 4 R L - N o n P r o t P P & E E D I T - C A CA 1, 0 3 4 1, 0 3 4 - - - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 2 2 DT A 7 0 5 . 2 9 5 R L - N o n P r o t P P & E E D I T - I D ID U 3, 7 2 0 - - - - - 3, 7 2 0 - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 2 4 DT A 7 0 5 . 2 9 6 R L - N o n P r o t P P & E E D I T - W A WA 6, 4 4 4 - - 6, 4 4 4 - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 2 5 DT A 7 0 5 . 2 9 7 R L - N o n P r o t P P & E E D I T - W Y WY P 13 , 0 6 2 - - - 13 , 0 6 2 - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 2 6 DT A 7 0 5 . 2 9 8 R L - N o n P r o t P P & E E D I T - U T UT 5, 8 6 7 - - - - 5, 8 6 7 - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 9 1 DT A 7 0 5 . 2 8 0 R L E x c e s s D e f I n c T a x e s C A CA 27 3 27 3 - - - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 9 2 DT A 7 0 5 . 2 8 1 R L E x c e s s D e f I n c T a x e s I D ID U 36 3 - - - - - 36 3 - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 9 3 DT A 7 0 5 . 2 8 2 R L E x c e s s D e f I n c T a x e s O R OR 0 - 0 - - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 9 5 DT A 7 0 5 . 2 8 4 R L E x c e s s D e f I n c T a x e s W A WA 32 6 - - 32 6 - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 9 6 DT A 7 0 5 . 2 8 5 R L E x c e s s D e f I n c T a x e s W Y WY U 2, 9 4 0 - - - 2, 9 4 0 - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 9 7 DT A 7 0 5 . 2 8 6 R L E x c e s s D e f I n c T a x F E R C FE R C (0 ) - - - - - - (0 ) - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 9 8 DT A 3 2 0 . 2 7 9 F A S 1 5 8 P o s t - R e t i r e m e n t SO 4, 5 1 3 96 1, 2 4 4 34 2 63 1 1, 9 4 0 25 8 1 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 1 9 9 DT A 2 2 0 . 1 0 1 B a d D e b t BA D D E B T (4 1 ) (2 ) (1 5 ) (4 ) (3 ) (1 4 ) (2 ) - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 0 0 DT A 7 0 5 . 2 6 7 R L - W A D e c o u p M e c h OT H E R 4, 4 2 7 - - - - - - - 4, 4 2 7 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 0 6 DT A 4 1 5 . 7 1 0 R L - W A A c c e l D e p r WA 9, 7 4 8 - - 9, 7 4 8 - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 0 9 DTA 7 0 5 . 2 6 6 R L - E n e r g y S a v i n g s A s s i s t - C A OT H E R 15 7 - - - - - - - 15 7 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 1 0 DT A 5 0 5 . 1 1 5 - S a l e s & U s e T a x A u d i t E x p OT H E R 0 - - - - - - - 0 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 1 1 DT A 4 2 5 . 2 2 6 - D e f e r r e d R e v e n u e O t h e r OT H E R 21 9 - - - - - - - 21 9 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 1 2 DT A 7 0 5 . 2 4 5 - R L - O R D i r A c c 5 y r O p t O u t OT H E R 1, 3 6 5 - - - - - - - 1, 3 6 5 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 1 4 DT A 9 1 0 . 2 4 5 - C o n t r a R e c J o i n t O w n e r s SO 26 6 6 73 20 37 11 5 15 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 1 6 DT A 6 0 5 . 7 1 5 T r a p p e r M i n e C o n t r a c t O b l i g SE 1, 6 3 7 22 40 5 12 3 27 3 70 7 10 7 1 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 1 9 DT A 7 1 5 . 8 1 0 C h e h a l i s M i t i g a t i o n O b l i g SG 80 1 21 6 12 35 5 0 - 19 0 1 0 0 0 ACCU M D E F I N C T A X 28 7 2 2 0 DT A 7 2 0 . 5 6 0 P e n s i o n L i a b U M W A W i t h d r a w SE 28 , 3 0 4 38 9 7, 0 0 4 2, 1 2 0 4, 7 2 0 12 , 2 1 6 1, 8 4 6 10 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 2 5 DT A 6 0 5 . 1 0 3 A R O / R e g D i f f - T r o j a n - W A WA (6 2 ) - - (6 2 ) - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 2 7 DT A 7 0 5 . 5 3 1 R L U T S o l a r F e e d - i n T a r - N C OT H E R 5, 2 9 5 - - - - - - - 5, 2 9 5 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 2 9 DT A 7 0 5 . 5 2 7 R L C A S o l a r F e e d - i n T a r - N C OT H E R 15 3 - - - - - - - 15 3 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 3 1 DT A 7 0 5 . 5 1 9 R L W A D e f N P C - N o n c u r r e n t OT H E R 2, 1 4 9 - - - - - - - 2, 1 4 9 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 3 3 DT A 7 0 5 . 5 1 5 R L O R D e f N P C - N o n c u r r e n t OT H E R 8, 8 3 5 - - - - - - - 8, 8 3 5 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 3 7 DT A 7 0 5 . 7 5 5 R L - N O N C U R R E N T R E C L A S S - O T H E R OT HE R 27 - - - - - - - 27 19 0 1 0 0 0 ACC U M D E F I N C T A X 28 7 2 3 8 DT A 7 0 5 . 4 2 0 R L - C A G H G A l l o w a n c e R e v OT H E R 82 3 - - - - - - - 82 3 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 4 0 DT A 6 0 5 . 3 0 1 E n v i r o n m e n t a l L i a b - R e g SO 13 , 8 5 3 29 4 3, 8 2 0 1, 0 5 1 1, 9 3 8 5, 9 5 5 79 2 4 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 5 3 DT A 7 0 5 . 4 0 0 R e g L i a - O R I n j & D a m R e s e r OR 2, 4 3 1 - 2, 4 3 1 - - - - - - Pa g e 2 o f 5 De f e r r e d I n c o m e T a x B a l a n c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 5 8 DT A 7 0 5 . 4 5 4 R e g L i a - U T P r o p e r t y I n s R e UT 2, 0 0 4 - - - - 2, 0 0 4 - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 5 9 DT A 7 0 5 . 4 5 5 R e g L i a - W Y P r o p e r t y I n s R e WY P 27 6 - - - 27 6 - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 7 0 Va l u a t i o n A l l o w a n c e f o r D T A SO (5 1 3 ) (1 1 ) (1 4 1 ) (3 9 ) (7 2 ) (2 2 1 ) (2 9 ) (0 ) - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 7 1 DT A 7 0 5 . 3 3 6 R L - S a l e o f R E C s - U T OT H E R 16 0 - - - - - - - 16 0 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 7 2 DT A 7 0 5 . 3 3 7 R L - S a l e o f R E C s - W Y OT H E R 15 - - - - - - - 15 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 7 4 DT A 7 0 5 . 2 6 1 R e g L i a b - S a l e o f R E C s - O R OT H E R 6 - - - - - - - 6 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 8 1 DT A - C A A M T C R E D I T OT H E R 27 1 - - - - - - - 27 1 19 0 1 0 0 0 ACC U M D E F I N C T A X 28 7 2 9 8 DT A 2 0 5 . 2 1 0 E R C I m p a i r m e n t R e s e r v e SE 50 2 7 12 4 38 84 21 6 33 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 2 9 9 DT A 7 0 5 . 2 6 5 R e g L i a b - O R E n e r g y C o n s e r v a t OT H E R 92 7 - - - - - - - 92 7 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 0 2 DT A - 6 1 0 . 1 1 4 P M I E I T F 0 4 - 0 6 P R E S T R I P P I N G SE 91 4 13 22 6 68 15 2 39 5 60 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 0 4 DT A 6 1 0 . 1 4 6 O R R E G A S S E T / L I A B C O N S OR (7 2 ) - (7 2 ) - - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 2 3 DT A 5 0 5 . 4 0 0 B o n u s L i a b . E l e c . - C a s h B a s i s SO 3 0 1 0 0 1 0 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 2 4 DT A 7 2 0 . 2 0 0 D e f e r r e d C o m p . A c c r u a l - C a s SO 2, 4 7 3 53 68 2 18 8 34 6 1, 0 6 3 14 1 1 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 2 6 DT A 7 2 0 . 5 0 0 S e v e r a n c e A c c r u a l - C a s h B a SO 15 8 3 43 12 22 68 9 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 2 7 DT A 7 2 0 . 3 0 0 P e n s i o n / R e t i r e m e n t A c c r u a l - SO 39 7 8 11 0 30 56 17 1 23 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 3 2 DT A 5 0 5 . 6 0 0 V a c a t i o n A c c r u a l - C a s h B a s i s SO 6, 2 2 7 13 2 1, 7 1 7 47 2 87 1 2, 6 7 7 35 6 2 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 3 7 DT A 7 1 5 . 1 0 5 M C I F . O . G . W I R E L E A S E SG 13 7 2 36 11 21 60 8 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 3 8 DT A 4 1 5 . 1 1 0 D e f R e g A s s e t - T r a n s m i s s i o n S r SG 52 7 8 13 9 40 80 22 9 31 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 4 0 DT A 2 2 0 . 1 0 0 B a d D e b t s A l l o w a n c e - C a s h B BA D D E B T 2, 2 8 0 12 5 86 2 23 1 18 9 75 8 11 5 - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 4 1 DT A 9 1 0 . 5 3 0 I n j u r i e s & D a m a g e s A c c r u a l - SO 2, 9 4 2 62 81 1 22 3 41 1 1, 2 6 5 16 8 1 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 7 0 DT A 4 2 5 . 2 1 5 U n e a r n e d J o i n t U s e P o l e C o n t SN P D 74 6 24 20 1 48 78 35 8 37 - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 7 1 DT A 9 3 0 . 1 0 0 O r e g o n B E T C C r e d i t s SG 1, 2 3 3 18 32 5 95 18 7 53 6 73 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 3 8 9 DT A 6 1 0 . 1 4 5 R L - D S M OT H E R 5, 0 5 4 - - - - - - - 5, 0 5 4 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 1 4 DT A 5 0 5 . 7 0 0 R T B O N U S SO 28 1 8 2 4 12 2 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 1 5 DT A 2 0 5 . 2 0 0 M & S I N V SN P D 74 8 24 20 2 48 78 35 9 37 - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 1 7 DT A 6 0 5 . 7 1 0 A C C R U E D F I N A L R E C L A M A T I O N OT H E R 74 6 - - - - - - - 74 6 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 3 0 DT A 5 0 5 . 1 2 5 A c c r u e d R o y a l t i e s SE 1, 8 7 9 26 46 5 14 1 31 3 81 1 12 3 1 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 3 7 DT A N e t O p e r a t i n g L o s s C a r r y f o r w r d - S t a t e SO 65 , 1 2 9 1, 3 8 3 17 , 9 6 0 4, 9 4 0 9, 1 1 0 27 , 9 9 6 3, 72 3 17 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 4 1 DT A 6 0 5 . 1 0 0 T r o j a n D e c o m C o s t - R e g u l a t o r y TR O J D 1, 3 0 4 19 34 0 10 0 20 2 56 6 79 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 4 9 DT A F e d e r a l D e t r i m e n t o f S t a t e N O L SO (1 3 , 7 0 9 ) (2 9 1 ) (3 , 7 8 1 ) (1 , 0 4 0 ) (1 , 9 1 8 ) (5 , 8 9 3 ) (7 8 4 ) (3 ) - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 5 3 DT A 6 1 0 . 1 4 3 W A P R G R M OT H E R (2 4 0 ) - - - - - - - (2 4 0 ) 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 6 0 DT A 7 2 0 . 8 0 0 F A S 1 5 8 P e n s i o n L i a b i l i t y SO 18 , 5 3 7 39 4 5, 1 1 2 1, 4 0 6 2, 5 9 3 7, 9 6 8 1, 0 6 0 5 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 7 3 DT A 7 0 5 . 2 7 0 R e g L i a b OT H E R 60 0 - - - - - - - 60 0 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 7 4 DT A 7 0 5 . 2 7 1 R e g L i a b OT H E R 13 3 - - - - - - - 13 3 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 7 5 DT A 7 0 5 . 2 7 2 R e g L i a b OT H E R 67 - - - - - - - 67 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 7 6 DT A 7 0 5 . 2 7 3 R e g L i a b OT H E R 2, 1 3 0 - - - - - - - 2, 1 3 0 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 7 7 DT A 7 0 5 . 2 7 4 R e g L i a b OT H E R 72 - - - - - - - 72 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 7 8 DT A 7 0 5 . 2 7 5 R e g L i a b OT H E R 16 0 - - - - - - - 16 0 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 7 9 DT A 1 0 5 . 2 2 1 S a f H a r SG 17 , 43 7 25 1 4, 5 8 9 1, 3 3 8 2, 6 4 8 7, 5 7 4 1, 0 3 1 6 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 8 6 DT A 4 1 5 . 9 2 6 R L - D e p r e c i a t i o n D e c r e a s e - O R OT H E R 1, 6 0 5 - - - - - - - 1, 6 0 5 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 8 7 DT A 4 1 5 . 9 2 7 R L - D e p r e c i a t i o n D e c r e a s e - W A WA (2 ) - - (2 ) - - - - - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 4 9 1 DT A - B E T C C R E D I T C A R R Y F O R W A R D SG 5, 1 7 6 74 1, 3 6 2 39 7 78 6 2, 2 4 8 30 6 2 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 6 8 1 DT L 9 2 0 . 1 1 0 B R I D G E R E X T R A C T I O N T A X E S P A Y SE 2, 3 5 6 32 58 3 17 7 39 3 1, 0 1 7 15 4 1 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 7 0 6 DT L 6 1 0 . 1 0 0 C O A L M I N E D E V T P M I SE (5 0 3 ) (7 ) (1 2 4 ) (3 8 ) (8 4 ) (2 1 7 ) (3 3 ) (0 ) - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 7 2 0 DT L 6 1 0 . 1 0 0 P M I D E V ' T C O S T A M O R T SE (4 3 1 ) (6 ) (1 0 7 ) (3 2 ) (7 2 ) (1 8 6 ) (2 8 ) (0 ) - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 7 2 2 DT L 5 0 5 . 5 1 0 P M I V A C A C C R U A L SE 17 6 2 44 13 29 76 11 0 - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 7 2 3 DT L 2 0 5 . 4 1 1 P M I S E C . 2 6 3 A SE (1 4 8 ) (2 ) (3 7 ) (1 1 ) (2 5 ) (6 4 ) (1 0 ) (0 ) - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 7 2 6 DT L P M I P P & E SE (9 , 9 7 4 ) (1 3 7 ) (2 , 4 6 8 ) (7 4 7 ) (1 , 6 6 3 ) (4 , 3 0 5 ) (6 5 0 ) (3 ) - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 7 3 5 DT L 9 1 0 . 9 0 5 P M I C O S T D E P L E T I O N SE (8 0 3 ) (1 1 ) (1 9 9 ) (60 ) (1 3 4 ) (3 4 7 ) (5 2 ) (0 ) - 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 9 3 7 DT A 5 0 5 . 6 0 1 P M I - S i c k L e a v e A c c r u a l SE 9 0 2 1 1 4 1 0 - Pa g e 3 o f 5 De f e r r e d I n c o m e T a x B a l a n c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 19 0 1 0 0 0 AC C U M D E F I N C T A X 28 7 9 4 1 DT L 4 3 0 . 1 1 1 R e g A s s e t - S B 1 1 4 9 B a l a n c e OT H E R (5 , 1 7 6 ) - - - - - - - (5 , 1 7 6 ) 19 0 1 0 0 0 T o t a l 63 9 , 8 1 0 13 , 1 5 3 14 4 , 3 7 7 52 , 3 8 0 94 , 8 2 7 25 1 , 3 1 0 36 , 2 9 7 43 47 , 4 2 2 19 0 1 0 9 0 FA S 1 0 9 D E F T A X A S S 28 7 3 7 4 DT A 1 0 0 . 1 0 5 F A S 1 0 9 D e f e r r e d T a x L i a b i l i WA 29 2 - - 29 2 - - - - - 19 0 1 0 9 0 T o t a l 29 2 - - 29 2 - - - - - 28 1 1 0 0 0 AC D E F T A X - A C C L A M 28 7 9 6 0 DT L 1 0 5 . 1 2 8 A c c e l D e p r P o l l u t i o n C n t r l F SG (1 7 4 , 8 3 0 ) (2 , 5 1 6 ) (4 6 , 0 1 5 ) (1 3 , 4 1 4 ) (2 6 , 5 5 3 ) (7 5 , 9 3 5 ) (1 0 , 3 3 4 ) (6 3 ) - 28 1 1 0 0 0 T o t a l (1 7 4 , 8 3 0 ) (2 , 5 1 6 ) (4 6 , 0 1 5 ) (1 3 , 4 1 4 ) (2 6 , 5 5 3 ) (7 5 , 9 3 5 ) (1 0 , 3 3 4 ) (6 3 ) - 28 2 0 0 0 0 AC D E F I N C T X - P R O P T 28 7 7 0 4 DT L 1 0 5 . 1 4 3 / 1 6 5 B a s i s D i f f - I n t a n g i b l e s SO (1 , 1 4 9 ) (2 4 ) (3 1 7 ) (8 7 ) (1 6 1 ) (4 9 4 ) (6 6 ) (0 ) - 28 2 0 0 0 0 T o t a l (1 , 1 4 9 ) (2 4 ) (3 1 7 ) (8 7 ) (1 6 1 ) (4 9 4 ) (6 6 ) (0) - 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 6 6 0 5 DT L 1 0 5 . 1 3 6 P P & E DI T B A L (3 8 4 ) (9 ) (9 7 ) (2 4 ) (5 6 ) (1 6 9 ) (2 2 ) (1 ) - 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 7 2 2 1 DT A 4 1 5 . 9 3 3 R L C o n t r a - C a r b o n D e c o m m - I D ID U (2 9 8 ) - - - - - (2 9 8 ) - - 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 7 2 2 2 DT A 4 1 5 . 9 3 4 R L C o n t r a - C a r b o n D e c o m m - U T UT (2 , 1 5 7 ) - - - - (2 , 15 7 ) - - - 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 7 2 2 3 DT A 4 1 5 . 9 3 5 R L C o n t r a - C a r b o n D e c o m m - W Y WY P (1 1 0 ) - - - (1 1 0 ) - - - - 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 7 3 0 1 DT A 1 0 5 . 4 7 1 U T K l a m a t h R e l i c e n s i n g OT H E R 8, 6 8 1 - - - - - - - 8, 6 8 1 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 7 6 0 5 DT L P P & E P o w e r t a x DI T B A L (2 , 6 8 7 , 3 8 6 ) (5 9 , 7 0 2 ) (6 7 6 , 8 3 8 ) (1 7 0 , 6 8 9 ) (3 9 1 , 1 1 7 ) (1 , 1 8 4 , 1 7 1 ) (1 5 5 , 8 9 6 ) (6 , 6 5 8 ) - 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 7 6 0 7 DT L P M I P P & E SE (4 , 8 3 5 ) (6 6 ) (1 , 1 9 7 ) (3 6 2 ) (8 0 6 ) (2 , 0 8 7 ) (3 1 5 ) (2) - 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 7 6 0 8 DT L S a f e H a r b o r L e a s e C h o l l a SG (6 9 5 ) (1 0 ) (1 8 3 ) (5 3 ) (1 0 6 ) (3 0 2 ) (4 1 ) (0 ) - 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 7 7 6 6 DT L 6 1 0 . 1 0 0 N A m o r t SO 53 1 15 4 7 23 3 0 - 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 7 7 7 1 DT L 1 1 0 . 2 0 5 S R C t a x d e p l e t i o n SE 14 7 2 36 11 25 64 10 0 - 28 2 1 0 0 0 AC D E F T A X - U T I L I T Y 28 7 9 2 8 DT L 4 2 5 . 3 1 0 H y d r o R e l i c e n s i n g O b l i g a t i o n OT H E R (3 , 6 9 9 ) - - - - - - - (3 , 6 9 9 ) 28 2 1 0 0 0 T o t a l (2 , 6 9 0 , 6 8 4 ) (5 9 , 7 8 4 ) (6 7 8 , 2 6 3 ) (1 7 1 , 1 1 3 ) (3 9 2 , 1 6 3 ) (1 , 1 8 8 , 8 0 0 ) (1 5 6 , 5 6 1 ) (6 , 6 6 1 ) 4, 9 8 1 28 3 0 0 0 0 AC C D E F T A X - O T H E R 28 7 9 3 6 DT L 2 0 5 . 0 2 5 P M I F u e l C o s t A d j u s t m e n t SE (3 6 ) (0 ) (9 ) (3 ) (6 ) (1 5 ) (2 ) (0 ) - 28 3 0 0 0 0 T o t a l (3 6 ) (0 ) (9 ) (3 ) (6 ) (1 5 ) (2 ) (0 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 0 1 DT L 4 1 5 . 9 3 8 R A - C a r b o n P l t D e c / I n v - C A CA 13 13 - - - - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 0 3 DT L 3 2 0 . 2 7 1 C o n t r a R A - P e n s i o n P l a n C T G SO (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 0 5 DT L 4 1 5 . 5 3 0 R A - I D 2 0 1 7 P r o t o c o l - M S P D e f ID U (7 4 ) - - - - - (7 4 ) - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 0 6 DT L 4 1 5 . 5 3 1 R A - U T 2 0 1 7 P r o t o c o l - M S P D e f UT (3 , 2 4 5 ) - - - - (3 , 2 4 5 ) - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 0 7 DT L 4 1 5 . 5 3 2 R A - W Y 2 0 1 7 P r o t o c o l - M S P D e f WY P (9 8 3 ) - - - (9 8 3 ) - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 0 8 DT L 2 1 0 . 2 0 1 P r o p e r t y T a x GP S (3 , 3 9 2 ) (7 2 ) (9 3 5 ) (2 5 7 ) (4 7 4 ) (1 , 4 5 8 ) (1 9 4 ) (1 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 0 9 DT L 7 2 0 . 8 1 5 P o s t - R e t i r e m e n t A s s e t SO (6 , 6 5 5 ) (1 4 1 ) (1 , 8 3 5 ) (5 0 5 ) (9 3 1 ) (2 , 8 6 1 ) (3 8 0 ) (2 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 1 0 DTL 4 1 5 . 2 0 0 R A - O R T r a n s p E l e c t P i l o t P g m OT H E R (2 0 1 ) - - - - - - - (2 0 1 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 1 1 DT L 4 1 5 . 4 3 0 - R A - T r a n s p E l e c t P i l o t - C A OT H E R 97 - - - - - - - 97 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 1 2 DT L 4 1 5 . 4 3 1 - R A - T r a n s p E l e c t P i l o t - W A OT H E R (3 4 ) - - - - - - - (3 4 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 1 3 DT L 4 1 5 . 7 2 0 R A - O R C o m m u n i t y S o l a r OT H E R (1 2 2 ) - - - - - - - (1 2 2 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 1 7 DT L 4 1 5 . 2 6 0 R A - F i r e R i s k M i t i g a t i o n - C A OT H E R (7 8 0 ) - - - - - - - (7 8 0 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 6 9 1 8 DT L 2 1 0 . 1 7 5 - P r e p a i d - F S A O & M - E a s t SG (6 2 ) (1 ) (1 6 ) (5 ) (9 ) (2 7 ) (4 ) (0 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 5 7 0 DT L 4 1 5 . 7 0 1 C A D e f e r r e d I n t e r v e n o r F u n d i OT H E R (1 1 ) - - - - - - - (1 1 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 5 7 1 DT L 4 1 5 . 7 0 2 R e g A s s e t - L a k e S i d e L i q . D a m WY U (1 8 6 ) - - - (1 8 6 ) - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 5 7 6 DT L 4 3 0 . 1 1 0 R E G A S S E T R E C L A S S OT H E R (5 , 0 5 4 ) - - - - - - - (5 , 0 5 4 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 5 9 1 DT L 4 1 5 . 3 0 1 E n v i r o n m e n t a l C l e a n - u p A c c r l WA 53 7 - - 53 7 - - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 5 9 3 DT L 4 1 5 . 8 7 4 D e f e r r e d N e t P o w e r C o s t s - W Y OT H E R (4 , 6 1 6 ) - - - - - - - (4 , 6 1 6 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 5 9 6 DT L 4 1 5 . 8 9 2 D e f e r r e d N e t P o w e r C o s t s - I OT H E R (6 , 1 5 7 ) - - - - - - - (6 , 1 5 7 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 5 9 7 DT L 4 1 5 . 7 0 3 G o o d n o e H i l l s L i q u i d a t i o n D a WY P (7 3 ) - - - (7 3 ) - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 0 1 DT L 4 1 5 . 6 7 7 R A P r e f S t o c k R e d e m p t i o n W A OT H E R (1 4 ) - - - - - - - (1 4 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 1 4 DT L 4 3 0 . 1 0 0 W e a t h e r i z a t i o n OT H E R 3, 0 4 3 - - - - - - - 3, 0 4 3 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 3 4 DT L 4 1 5 . 3 0 0 E n v i r o n m e n t a l C l e a n - u p A c c r u SO (2 1 , 5 2 1 ) (4 5 7 ) (5 , 9 3 5 ) (1 , 6 3 2 ) (3 , 0 1 0 ) (9 , 2 5 1 ) (1 , 2 3 0 ) (5 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 3 9 DT L 4 1 5 . 5 1 0 W A D i s a l l o w e d C o l s t r i p 3 - W r i WA (1 4 ) - - (1 4 ) - - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 4 0 DT L 4 1 5 . 6 8 0 D e f e r r e d I n t e r v e n e r F u n d i n g OT H E R (3 6 8 ) - - - - - - - (3 6 8 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 4 7 DT L 4 2 5 . 1 0 0 I D A H O D E F E R R E D R E G U L A T O R Y E X ID U (1 6 ) - - - - - (1 6 ) - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 5 0 DT L 2 0 5 . 1 0 0 C o a l P i l e I n v e n t o r y A d j u s t m e SE 0 0 0 0 0 0 0 0 - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 5 3 DT L 4 2 5 . 2 5 0 T G S B u y o u t SG (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) - Pa g e 4 o f 5 De f e r r e d I n c o m e T a x B a l a n c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 6 2 DT L 2 1 0 . 1 0 0 P r e p a i d T a x e s - O R P U C OR (2 4 8 ) - (2 4 8 ) - - - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 6 4 DT L 2 1 0 . 1 2 0 P r e p a i d T a x e s - U T P U C UT (7 6 3 ) - - - - (7 6 3 ) - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 6 5 DT L 2 1 0 . 1 3 0 P r e p a i d T a x e s - I D P U C ID U (8 9 ) - - - - - (8 9 ) - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 6 9 DT L 2 1 0 . 1 8 0 P R E M E M SO (1 2 7 ) (3 ) (3 5 ) (1 0 ) (1 8 ) (5 5 ) (7 ) (0 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 6 7 5 DT L 7 4 0 . 1 0 0 P o s t M e r g e r L o s s - R e a c q D e b t SN P (9 7 6 ) (1 9 ) (2 6 0 ) (7 1 ) (1 3 7 ) (4 3 3 ) (5 6 ) (0 ) (0 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 7 0 8 DT L 2 1 0 . 2 0 0 P R E P A I D P R O P E R T Y T A X E S GP S (3 , 5 4 1 ) (7 5 ) (9 7 6 ) (2 6 9 ) (4 9 5 ) (1 , 5 2 2 ) (2 0 2 ) (1 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 7 3 8 DT L 3 2 0 . 2 7 0 R e g A s s e t F A S 1 5 8 P e n s i o n SO (1 0 3 , 3 7 4 ) (2 , 1 9 5 ) (2 8 , 5 0 7 ) (7 , 8 4 1 ) (1 4 , 4 6 0 ) (4 4 , 4 3 6 ) (5 , 9 0 9 ) (2 6 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 7 3 9 DT L 3 2 0 . 2 8 0 R e g A s s e t F A S 1 5 8 P o s t - R e t SO 1, 8 8 5 40 52 0 14 3 26 4 81 0 10 8 0 - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 7 4 7 DT L 7 0 5 . 2 4 0 C A E n e r g y P r o g r a m OT H E R (2 ) - - - - - - - (2 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 7 7 0 DT L 1 2 0 . 2 0 5 T R A P P E R M I N E - E Q U I T Y E A R N I N G S OT H E R (1 , 2 9 9 ) - - - - - - - (1 , 2 9 9 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 7 8 1 DT L 4 1 5 . 8 7 0 D e f C A OT H E R (1 , 4 7 1 ) - - - - - - - (1 , 4 7 1 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 4 0 DT L 4 1 5 . 4 1 0 R A E n e r g y W e s t M i n i n g SE (6 7 , 0 0 2 ) (9 2 0 ) (1 6 , 5 8 0 ) (5 , 0 1 9 ) (1 1 , 1 7 2 ) (2 8 , 9 1 8 ) (4 , 3 7 0 ) (2 3 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 4 1 DT L 4 1 5 . 4 1 1 C o n t r a R A D e e r C r e e k A b a n d C A CA 60 3 60 3 - - - - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 4 2 DT L 4 1 5 . 4 1 2 C o n t r a R A D e e r C r e e k A b a n d I D ID U 51 6 - - - - - 51 6 - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 4 3 DT L 4 1 5 . 4 1 3 C o n t r a R A D e e r C r e e k A b a n d O R OR 2, 1 6 5 - 2, 1 6 5 - - - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 4 4 DT L 4 1 5 . 4 1 4 C o n t r a R A D e e r C r e e k A b a n d U T UT 96 7 - - - - 96 7 - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 4 5 DT L 4 1 5 . 4 1 5 C o n t r a R A D e e r C r e e k A b a n d W A WA 2, 7 0 3 - - 2, 7 0 3 - - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 4 6 DT L 4 1 5 . 4 1 6 C o n t r a R A D e e r C r e e k A b a n d W Y WY U 61 0 - - - 61 0 - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 4 8 DT L 3 2 0 . 2 8 1 R A P o s t - R e t S e t t l e m e n t L o s s SO (1 , 5 0 6 ) (3 2 ) (4 1 5 ) (1 1 4 ) (2 1 1 ) (6 4 7 ) (8 6 ) (0 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 4 9 DTL 4 1 5 . 4 2 4 C o n t r a R A D e e r C r e e k A b a n d SE 25 , 1 2 4 34 5 6, 2 1 7 1, 8 8 2 4, 1 8 9 10 , 8 4 4 1, 6 3 9 8 - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 5 0 DT L 4 1 5 . 4 2 5 C o n t r a R A U M W A P e n s i o n OT H E R 1, 1 6 8 - - - - - - - 1, 1 6 8 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 5 1 DT L 4 1 5 . 4 1 7 C o n t r a R A U M W A P e n s i o n C A OT H E R 44 4 - - - - - - - 44 4 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 5 5 DT L 4 1 5 . 4 2 1 C o n t r a R A U M W A P e n s i o n W A OT H E R 1, 9 9 1 - - - - - - - 1, 9 9 1 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 5 7 DT L 4 1 5 . 5 4 5 R e g A s s e t W A M e r w i n P r o j e c t OT H E R 1 - - - - - - - 1 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 5 8 DT L 4 1 5 . 6 7 6 R A P r e f S t o c k R e d e m p t i o n - W Y OT H E R (2 9 ) - - - - - - - (2 9 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 6 0 DT L 4 1 5 . 8 5 5 R e g A s s e t - C A - J a n 1 0 S t o r m C o s OT H E R (2 5 9 ) - - - - - - - (2 5 9 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 6 1 DT L 4 1 5 . 8 5 7 R e g A s s e t - I D - D e f O v e r b u r d e n OT H E R (9 3 ) - - - - - - - (9 3 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 6 4 DT L 4 1 5 . 8 5 2 P o w e r d a l e D e c o m C o s t A m o r t - I ID U (7 ) - - - - - (7 ) - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 6 8 DT L 4 1 5 . 8 5 8 R e g A s s e t - W Y - D e f O v e r b u r d e n WY P (2 6 2 ) - - - (2 6 2 ) - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 7 1 DT L 4 1 5 . 8 6 6 R e g A s s e t - O R S o l a r F e e d - I n T OT H E R (1 , 3 8 5 ) - - - - - - - (1 , 3 8 5 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 8 2 DT L 4 1 5 . 8 7 6 D e f e r r e d N e t P o w e r C o s t s - O R OT H E R (7 3 3 ) - - - - - - - (7 3 3 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 8 7 DT L 4 1 5 . 8 8 1 D e f o f E x c e s s R E C s U T OT H E R (0 ) - - - - - - - (0 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 8 8 DT L 4 1 5 . 8 8 2 D e f o f E x c e s s R E C s W A OT H E R (1 2 ) - - - - - - - (1 2 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 8 9 DT L 4 1 5 . 8 8 3 D e f o f E x c e s s R E C s W Y OT H E R (4 2 ) - - - - - - - (4 2 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 9 6 DT L 4 1 5 . 8 7 5 D e f N e t P o w e r C o s t - U T OT H E R (1 3 , 0 3 8 ) - - - - - - - (1 3 , 0 3 8 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 9 7 DT L 4 2 5 . 4 0 0 R A - U T K l a m a t h R e l i c e n s i n g OT H E R (2 , 9 5 1 ) - - - - - - - (2 , 9 5 1 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 8 9 9 DT L 4 1 5 . 8 7 8 R A - U T L i q D a m a g e s UT (1 2 0 ) - - - - (1 2 0 ) - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 0 3 DT L 4 1 5 . 8 7 9 R A - L i q D a m a g e s N 2 - W Y WY P (2 0 ) - - - (2 0 ) - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 0 6 DT L 4 1 5 . 8 6 3 R A - U T S u b s c r i b e r S o l a r P r o g UT (42 4 ) - - - - (4 2 4 ) - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 0 7 DT L 2 1 0 . 1 8 5 - P r e p a i d A i r c r a f t M a i n t C o s t SG (8 0 ) (1 ) (2 1 ) (6 ) (1 2 ) (3 5 ) (5 ) (0 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 0 8 DT L 2 1 0 . 1 9 0 - P r e p a i d W a t e r R i g h t s SG (1 3 7 ) (2 ) (3 6 ) (1 1 ) (2 1 ) (6 0 ) (8 ) (0 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 1 7 DT L 7 0 5 . 4 5 1 - R L - O R P r o p e r t y I n s R e s OR (2 , 6 1 8 ) - (2 , 6 1 8 ) - - - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 1 9 DT L 4 2 5 . 1 0 5 R A - O R A s s e t S a l e G a i n G B - N C OT H E R (2 3 2 ) - - - - - - - (2 3 2 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 3 3 DT L 3 2 0 . 2 8 2 - R A P o s t R e t S t t m t L o s s - C C - U T UT (3 8 0 ) - - - - (3 8 0 ) - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 3 4 DT L 3 2 0 . 2 8 3 - R A P o s t R e t S t t m t L o s s - C C - W Y WY U (0 ) - - - (0 ) - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 3 5 DT L 4 1 5 . 9 3 6 R A - C a r b o n P l t D e c o m / I n v SG (8 4 8 ) (1 2 ) (2 2 3 ) (6 5 ) (1 2 9 ) (3 6 8 ) (5 0 ) (0 ) - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 3 9 DT L 4 1 5 . 1 1 5 R A - U T S T E P P i l o t P r o g r a m OT H E R 3, 6 3 4 - - - - - - - 3, 6 3 4 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 4 2 DT L 4 3 0 . 1 1 2 R e g A s s e t - O t h e r - B a l a n c e OT H E R (4 2 9 ) - - - - - - - (4 2 9 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 7 1 DT L 4 1 5 . 8 6 8 R A U T S o l a r I n c e n t i v e P r o g OT H E R (3 , 6 3 4 ) - - - - - - - (3 , 6 3 4 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 7 7 DT L 4 1 5 . 8 8 5 R A - N O N C U R R E N T R E C L A S S - O T H E R OT H E R (2 7 ) - - - - - - - (2 7 ) Pa g e 5 o f 5 De f e r r e d I n c o m e T a x B a l a n c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 8 1 DT L 4 1 5 . 9 2 0 R A - D e p r e c i a t i o n I n c r e a s e - I D ID U 19 - - - - - 19 - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 8 2 DT L 4 1 5 . 9 2 1 R A - D e p r e c i a t i o n I n c r e a s e - U T UT (3 6 2 ) - - - - (3 6 2 ) - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 8 3 DT L 4 1 5 . 9 2 2 R A - D e p r e c i a t i o n I n c r e a s e - W Y WY P (1 , 2 5 0 ) - - - (1 , 2 5 0 ) - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 8 4 DT L 4 1 5 . 9 2 3 R A - C a r b o n U n r e c P l a n t - I D ID U (1 1 8 ) - - - - - (1 1 8 ) - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 8 5 DT L 4 1 5 . 9 2 4 R A - C a r b o n U n r e c P l a n t - U T UT (8 4 7 ) - - - - (8 4 7 ) - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 8 6 DT L 4 1 5 . 9 2 5 R A - C a r b o n U n r e c P l a n t - W Y WY P (2 8 5 ) - - - (2 8 5 ) - - - - 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 9 6 DT L 4 1 5 . 6 7 5 R A P r e f S t o c k R e d e m p t i o n - U T OT H E R (8 5 ) - - - - - - - (8 5 ) 28 3 1 0 0 0 AC D E F I N T X U T I L 28 7 9 9 7 DT L 4 1 5 . 8 6 2 R A - C A M o b i l e H o m e P a r k C o n v OT H E R (5 0 ) - - - - - - - (5 0 ) 28 3 1 0 0 0 T o t a l (2 1 9 , 9 1 3 ) (2 , 9 3 9 ) (4 9 , 9 2 4 ) (1 0 , 6 0 7 ) (2 9 , 1 8 3 ) (8 3 , 8 9 5 ) (1 0 , 5 6 6 ) (5 0 ) (3 2 , 7 5 0 ) Gr a n d T o t a l (2 , 4 0 8 , 4 7 2 ) (5 1 , 2 9 1 ) (6 2 0 , 5 4 5 ) (1 3 9 , 9 2 7 ) (3 4 7 , 2 8 8 ) (1 , 0 8 0 , 6 6 3 ) (1 3 9 , 3 5 8 ) (6 , 7 3 1 ) 19 , 6 5 3 Pa g e 1 o f 1 In v e s t m e n t T a x C r e d i t B a l a n c e Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 25 5 1 0 0 0 AC C D E F I T C - F E D 28 5 6 0 8 JI M B R I D G E R R E T R O F I T I T C - P P L IT C 9 0 (2 8 ) (0 ) (4 ) (1 ) (5 ) (1 3 ) (4 ) - - 25 5 1 0 0 0 AC C D E F I T C - F E D 28 5 6 2 0 Ac c u m D e f I T C - S o l a r A r r a y s - 2 0 1 3 SG (1 2 6 ) (2 ) (3 3 ) (1 0 ) (1 9 ) (5 5 ) (7 ) (0 ) - 25 5 1 0 0 0 AC C D E F I T C - F E D 28 5 6 2 1 Ac c u m D e f I T C - S o l a r A r r a y s - 2 0 1 4 SG (8 5 ) (1 ) (2 2 ) (7 ) (1 3 ) (3 7 ) (5 ) (0 ) - 25 5 1 0 0 0 T o t a l (2 3 9 ) (3 ) (6 0 ) (1 7 ) (3 7 ) (1 0 5 ) (1 6 ) (0 ) - 25 5 2 0 0 0 AC C D E F I T C - I D A H O 28 5 6 1 2 Ac c D e f I d a h o I T C - I D s i t u s A T L ID U (3 5 ) - - - - - (3 5 ) - - 25 5 2 0 0 0 T o t a l (3 5 ) - - - - - (3 5 ) - - Gr a n d T o t a l (2 7 4 ) (3 ) (6 0 ) (1 7 ) (3 7 ) (1 0 5 ) (5 2 ) (0 ) - B20. CUSTOMER ADVANCES Pa g e 1 o f 1 Cu s t o m e r A d v a n c e s Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy o m i n g Ut a h Id a h o FE R C Ot h e r 25 2 0 0 0 0 CU S T A D V C O N S T R U C T 21 0 5 5 0 Pa y m e n t s R e c e i v e d U n c o m p l e t e d P r o j e c t s OR (2 0 , 8 4 8 ) - (2 0 , 8 4 8 ) - - - - - - 25 2 0 0 0 0 CU S T A D V C O N S T R U C T 21 0 5 5 0 Pa y m e n t s R e c e i v e d U n c o m p l e t e d P r o j e c t s SG (2 1 , 9 2 9 ) (3 1 6 ) (5 , 7 7 2 ) (1 , 6 8 3 ) (3 , 3 3 1 ) (9 , 5 2 5 ) (1 , 2 9 6 ) (8 ) - 25 2 0 0 0 0 CU S T A D V C O N S T R U C T 21 0 5 5 0 Pa y m e n t s R e c e i v e d U n c o m p l e t e d P r o j e c t s UT (1 , 4 7 0 ) - - - - (1 , 4 7 0 ) - - - 25 2 0 0 0 0 CU S T A D V C O N S T R U C T 21 0 5 5 3 Tr a n s m i s s i o n P a y m e n t s R e c e i v e d - C a p i t a l SG (2 , 3 2 2 ) (3 3 ) (6 1 1 ) (1 7 8 ) (3 5 3 ) (1 , 0 0 8 ) (1 3 7 ) (1 ) - 25 2 0 0 0 0 CU S T A D V C O N S T R U C T 21 0 5 5 6 NE T M E T E R F E E S - R E F U N D A B L E UT (4 3 7 ) - - - - (4 3 7 ) - - - 25 2 0 0 0 0 CU S T A D V C O N S T R U C T 21 0 5 5 6 NE T M E T E R F E E S - R E F U N D A B L E WA (2 ) - - (2 ) - - - - - 25 2 0 0 0 0 CU S T A D V C O N S T R U C T 28 5 4 6 0 Tr a n s m I n t e r c o n D e p o s i t s - w / 3 r d P a r t y SG (5 2 , 7 7 0 ) (7 5 9 ) (1 3 , 8 8 9 ) (4 , 0 4 9 ) (8 , 0 1 5 ) (2 2 , 9 2 0 ) (3 , 1 1 9 ) (1 9 ) - 25 2 0 0 0 0 T o t a l (9 9 , 7 7 7 ) (1 , 1 0 8 ) (4 1 , 1 2 0 ) (5 , 9 1 1 ) (1 1 , 6 9 8 ) (3 5 , 3 5 9 ) (4 , 5 5 3 ) (2 8 ) - Gr a n d T o t a l (9 9 , 7 7 7 ) (1 , 1 0 8 ) (4 1 , 1 2 0 ) (5 , 9 1 1 ) (1 1 , 6 9 8 ) (3 5 , 3 5 9 ) (4 , 5 5 3 ) (2 8 ) -