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HomeMy WebLinkAbout20200707Cost of Service Study.pdf Cost of Service Study ROCKY MOUNTAIN POWER COST OF SERVICE FUNCTIONALIZATION, CLASSIFICATION & ALLOCATION PROCEDURES INTRODUCTION The Class Cost of Service Study is based on PacifiCorp’s normalized results of operations. It employs a three-step process referred to as functionalization, classification, and allocation. These three steps recognize the way a utility provides electrical service and assigns cost responsibility to the groups of customers for whom the costs are incurred. Functionalization Functionalization recognizes the different roles played by the various facilities in the electric utility system. It is the process of separating expenses and rate base items to determine a separate revenue requirement for each of five major electric utility functions; Production (or Generation), Transmission, Distribution (Poles and Wires), Retail Services and Miscellaneous Services. These functions are also referred to as P, T, D (or DPW), R, and M. The production function consists of the costs associated with power generation, including coal mining and wholesale purchases. The transmission function includes the costs associated with the high voltage system utilized for the bulk transmission of power from the generation source and interconnected utilities to the load centers. The distribution function includes the radial distribution system that connects the customer to the transmission system. This includes distribution substations, poles and wires, line transformers, service drops and meters. The retail service function includes the retail activities associated with customer service including meter reading, customer accounting, customer service activities and sales. The misc. services function is a catchall for expenses that are associated with regulatory activities. These activities include franchise requirements and regulatory commission expenses. Classification Classification identifies the component of utility service being provided. The Company provides and customers purchase service that includes at least three different components: demand-related, energy-related, and customer-related. Demand-related costs are incurred by the Company to meet the maximum demand imposed on generating units, transmission lines, and distribution facilities. The maximum demand influences the size of these facilities, and correspondingly, the amount of Company investment and related expenses. Energy-related costs vary with the output of a kWh of electricity. Typical energy-related costs include fuel, maintenance that occurs on the generating unit due to running of the unit, purchased energy and other costs that are impacted by the decision to supply energy. Customer-related costs are driven by the number of customers served. Once the Company makes a commitment to serve a customer, these costs continue, even if the customer uses little or no electricity. At a minimum, they consist of the costs associated with meters, service drops, meter reading, billing, and customer service related expenses. Allocation After the costs have been functionalized and classified, the next step is to allocate them among the customer classes. Some utility plant and expenses can be identified as serving one or a small group of customers and can be directly assigned to those customers. In most cases, however, utility plant and expenses are used to serve multiple classes of customers. As such, those costs must be equitably shared among the customer classes. This is achieved by the use of allocation factors, which specify each class’ share of a particular cost driver such as system peak demand, energy consumed, or number of customers. The appropriate allocation factor is then applied to the respective cost element to determine each class’ share of cost. Factors with two digits (i.e. F30 - MWH) identify allocation factors that are calculated using cost driver information that is external to the cost study. Many expense and rate base items track plant investment or some other value in the cost of service study. The allocation factors for these items are internally generated within the cost of service model. Internally identified factors are identified with three digits (i.e. F102 – Gross Plant). Many plant related allocation factors are identified by function and are so identified (F102G – Generation Plant, F102T – Transmission Plant, F102D – Distribution Plant and so on). FUNCTIONALIZATION PROCEDURES For regulatory reporting purposes costs are collected into the Business Warehouse (BW) database. Each account balance in BW is assigned a functional identification or FUNC Factor. Account balances captured in BW that are directly related to one of the primary business functions – P, T, D (or DPW), R, or M – are so designated. The functional designation is generally driven by the location code associated with an asset or transaction. In some cases, the customer service system for example, the business purpose of the asset or transaction is used rather than the physical location. Assets and expenses that support more than one of the five (for example, administrative and general expenses and general office rate base) are apportioned between the functions. Those items that are considered plant related are split between functions in the same proportion as generation, transmission, and distribution plant (PTD FUNC factor). Those items that are considered directly related to employee compensation are split in the same proportion as company labor (LABOR FUNC factor). In the Results of Operations Model (Jurisdictional Allocation Model or JAM), account balances from BW are aggregated by FERC account and by 2020 Protocol jurisdictional allocation factor and roll up to a single line item. Each of these line items is also assigned or allocated to one or more of the functions using a series of functionalization factors (FUNC factors). When all, or essentially all, of the account balance associated with one FERC account and 2020 Protocol factor have the same functional designation, that FUNC factor is used. For example any item allocated to a jurisdiction using the SE factor is generally fuel related and assigned to the generation function using the “P” FUNC factor. When the various account balances from BW that roll up to one line in the JAM and have more than one functional designation, a new FUNC factor is developed. An example of this is the SCHMAT-SO FUNC factor. Of the Schedule M Additions Temporary account balances allocated on the SO Protocol factor, some are labor related, some are directly associated with generation and some are overall plant related. Each of these account balances is assigned or apportioned to the appropriate function. The SCHMAT-SO FUNC factor is derived from the summation of the account balances by function. The Schedule M Additions Temporary allocated to a state using the SO Protocol factor are then assigned to functions using the SCHMAT-SO FUNC factor. Some FUNC factors, such as the Production, Transmission and Distribution (PTD) factor or the Cash Working Capital (CWC) factor are calculated from data inside the JAM model. Operation Revenues: General Business Revenue: Account 440-445. Residential Revenues, and Account 442, Retail - Commercial and Industrial Revenues, are not functionalized. The dollar amounts assigned to PTDRM for retail revenues have been derived to produce the jurisdictional normalized ROE. Interdepartmental:Account 448. Interdepartmental Sales, is allocated to Distribution Poles & Conductor (DPW). Special Sales:Account 447. Firm Wholesale Sales (sometime referred to as Sales for Resale), are allocated to Production “P”. Other Operating Revenue:Accounts 450 to 456. Other Revenues is functionalized on the “OTHREV” factors. The vast majority of revenue in this line item is associated with account 456 and has been functionalized using the “OTHSE” factor. These factors are developed by identifying each specific revenue item as PTDRM. Operating Expenses: Production:Accounts 500-557. Production expense includes all generation maintenance expenses as well as fuel and purchased power expenses. All of these costs are assigned to P. Transmission: Accounts 560-573. Transmission costs, including wheeling expenses, are assigned to T. Distribution:Accounts 580-598. Maintenance and operation expenses are assigned to D. Customer Accounts & Sales:Accounts 901-916. Customer Accounts and Sales are assigned to R. Administrative & General: Accounts 920-935. Most A&G expenses are functionalized on the “PTD” functionalization factor. The “PTD” factor used here is based on the ratio of total company plant investment between P, T & D. Costs that have been identified as supporting customer systems are considered part of the retail function. Account 926, Pension Benefits and Account 929 Duplicate Charges are functionalized on the “LABOR” functionalization factor. The “LABOR” factor is based on the FERC Form 1 breakdown of labor expenses between P, T, D & R (As shown above, Customer Accounting, Service and Sales are considered part of the R function). Account 927, Franchise Requirements, and Account 928, Regulatory Commission Expense are assigned to M. Account 928, FERC annual charge is functionalized on the “FERC” factor with the balance going to M. Account 935 is functionalized on the General Plant “G” factor. Depreciation: Account 403. The functionalization of depreciation matches the functionalization of rate base. For example, the functionalization of General Plant Depreciation expense matches the functionalization of General Plant rate base. Amortization: Accounts 404-407. Account 404, Amortization of Limited Term Electric Plant is functionalized based on analysis of the items being amortized to this account with the vast majority of the money being functionalized by PTD or CUST. Account 405, Other Electric Plant Amortization is allocated on the “GP” factor. Account 406, Plant Acquisition Adjustment Amortization and Account 407, Amortization of un-recovered Plant are assigned to P. Taxes Other Than Income: Account 408. Property tax, Excise and Super-fund taxes are functionalized to P, T, D, & R using the “GP” factor. The “GP” factor is different than the “PTD” factor in that the “GP” includes General and Intangible plant balances in the calculation. Income Taxes - Federal: The federal income tax calculations for PTDRM are based on the functionalized breakdown of revenues and expenses as described above. In addition to the above expense deductions, Account 427, Interest Expense, is functionalized to PTDRM using the “GP” factor and deducted from PTDRM revenue. Schedule M Additions and Deductions are functionalized and netted against PTDRM operating revenues to arrive at total taxable income before state income tax. Schedule M items that can be specifically identified with P, T, D or R are so assigned. Those items that are salary or benefit related are functionalized using the “LABOR” factor. Items associated with bond refinancing are functionalized using the “PTD” factor. The reversal of book deprecation is functionalized according to book depreciation. Income Taxes - State: Account 409.11. The total income before state taxes is calculated for PTDRM in the same manner as done for Federal income taxes. This amount is multiplied by the composite state tax rate to arrive at functionalized state income taxes for each function. Income Taxes Deferred - Net: Accounts 410 & 411. The Tax Department determines whether the plant deferred income taxes are production, transmission, distribution or general plant related. These items are functionalized into PTDRM accordingly, using the “DITEXP” factor. Deferred taxes associated with employee benefits are functionalized using the “LABOR” factor. Items associated with property taxes are functionalized using the “GP” factor. Items that can be directly associated with a function are directly functionalized using “P” or “PT” factors. Investment Tax Credit Adjustment: Accounts 411.40 & 411.41. The Federal deferred investment tax credit was functionalized on the “PTD” factor. Miscellaneous Revenue & Expense: Accounts 411.8, 421 & 431.1. The gains and losses arising from the sale of utility property are identified and assigned to P, T, or D. Emission allowances are assigned to P. The interest expense associated with customer deposits in Account 431.1 is assigned to R. Rate Base: Electric Plant in Service: Production plant rate base, Accounts 310 - 346, is assigned to P. Likewise, transmission plant accounts are assigned to T. Distribution plant accounts are split between D and R based upon asset utilization. General and Intangible Plant:General plant rate base accounts, except coal mine plant, which is assigned to P, are functionalized using functionalization factors. The General Plant factors were developed using the functional identification in the Business Warehouse reports of general plant. BW identifies investments by accounting location, as steam, hydro, transmission, distribution, general office, or the customer service system. The identified generation items are assigned to P and known transmission items are assigned to T. General plant items that are assigned situs because they are associated with distribution property are assigned to that function. The general office items within the BW listing were functionalized on the “PTD” factor and those items associated with the customer service system were functionalized to R. A separate General Plant functionalization factor was developed to correspond to each PITA allocation factor. Intangible plant was functionalized in the same manner. Plant Held for Future Use: BW tracks Account 105 transactions to production, transmission, general and mining totals. Production and mining are assigned to P, and transmission to T. The general amount is functionalized using the “G” factor. Deferred Debits: BW tracks and collects deferred debits that are related to production. These costs are assigned to P directly. Situs and system overhead debits are functionalized using the “DEFSG”, “DDSO2” and “DDSO6” functionalization factors. These three factors were developed by generating a detailed listing of BW debits to situs and system overhead. Electric Plant Acquisition Adjustments: Account 114. All Electric Plant Acquisition Adjustments are assigned to P. Prepayments: Account 165. Situs prepayments for franchise taxes and regulatory commission fees are assigned to R. Fuel related prepayments are assigned to P. Property insurance was functionalized using “PTD”. Other prepayments are functionalized using the “PT” functionalization factor. Fuel Stock: Account 151 assigned to P. Materials & Supplies: Accounts 154, 163 & 253.18. Materials and Supplies are functionalized using the “MSS” factor. This functionalization factor was developed using FERC form 1 data. Working Capital: Accounts CWC, 131, 135, 143, 232 & 253. Cash Working Capital is calculated by subtracting the expense lag days from the revenue lead days and multiplying this difference times the daily cost of service. The daily cost of service is calculated within the model by adding 12 months of O&M, Taxes Other than Income, and State and Federal Income Taxes and dividing by 365. This amount is functionalized using the “CWC” factor. The “CWC” factor is internally calculated by adding the O&M, Taxes Other than Income, and State and Federal Income Taxes, for each of the three functions and dividing by the functional total, (Production/Total, Transmission/Total, Distribution/Total). Weatherization: Accounts 124, 182, 186. Weatherization loans and other deferred debits related to conservation and DSM programs are assigned to M. Other Miscellaneous Rate Base: Accounts 182.22 & 141. Other miscellaneous rate base includes the deferred debits related to the Trojan Nuclear Plant which are assigned to P. Accumulated Provision for Depreciation & Amortization: Accounts 108 & 111. The functionalization of the accumulated depreciation matches the functionalization of rate base. Accumulated Deferred Income Taxes: Accounts 190, 281-283. The largest component of accumulated deferred income taxes is due to timing differences between book depreciation and tax depreciation. This timing difference is functionalized on the “ACCMDIT” factor. Detail to develop this factor is supplied by the Tax Department. The percentage for P in the “ACCMDIT” factor, for example, is developed by taking the total of production items as determined by the Tax Department and dividing it by the total of all PTDRM items. This includes the accumulated deferred income taxes arising from general plant which are functionalized using the “G” factor for the purposes of developing the “ACCMDIT” factor. Unamortized Investment Tax Credits: Account 255. The accumulated investment tax credits are functionalized using the “PTD” factor. Customer Advances for Construction:Account 252. State situs customer advances for construction are assigned to D. System allocated advances are assigned to T. Customer Service Deposits:Account 253. Customer service deposits are assigned to R. Other Miscellaneous Rate Base Deductions: Account 228. All items are functionalized using the “PTD” factor. CLASSIFICATION AND ALLOCATION PROCEDURES Generation and Transmission Costs The methodology used in this study for the classification and allocation of generation and transmission costs are consistent with the MSP 2020 Protocol method. The MSP 2020 Protocol identifies three categories of Resources: Regional Resources, State Resources, and System Resources. Fuel costs are classified as 100% energy related. Production and transmission plant and non-fuel related expenses for all resources are classified as 75% demand-related and 25% energy-related. Energy related costs are allocated using each class’ share of annual MWH (F30). Demand-related costs are allocated using each class’ contribution to the 12 monthly peaks coincident with the PacifiCorp system firm peak. Demand costs are allocated in this manner because capacity is important to the Company each month for meeting peak loads, load following, and accommodating plant maintenance. For these reasons, the Company supports the use of all twelve monthly peak loads in the capacity allocation factor (F12). The energy portion is allocated using class MWH adjusted for losses to generation level (F30). The fixed costs composite factor is (F10). The Embedded Cost Differentials are allocated using the generation fixed costs composite factor (F10). Transmission plant is classified and allocated using the same methods described for generation resources. Distribution Costs All distribution costs are classified as either demand related or customer related. There are no significant energy-related costs associated with the distribution system. In this study only meters and services are considered customer related with all other costs considered demand related. To understand how demand-related costs are treated it is first necessary to understand the concept of diversity. Diversity is the characteristic whereby individual customer peak demands usually occur at different times. Because of this, a piece of equipment, such as a power plant or a substation, which is used by many customers, does not need to be large enough to meet the sum of the individual customer peak demands (non-coincident or billing demands). Rather it needs to be just large enough to meet the coincident peak demand (demand that occurs at the same time) of those customers. The demand-related costs fall into two subclassifications: those that vary with changes in overall system load (system costs) and those that are established at the time customers are connected to the distribution network and seldom vary after that time (facilities costs). PacifiCorp's distribution system is primarily a set of radial lines extending from substations connected to the transmission system. As you move through these radial branches, from the substation to the meter, the number of customers using each piece of equipment declines and, with that decline, the diversity in the load on each piece of equipment also declines. While the transition between system costs and facilities costs occurs gradually over the distribution system, it becomes necessary in a cost study to draw a line between equipment which is judged to fit best into each of the categories. Substations and Primary Lines Distribution substations and primary lines fall into the system costs category. Because many customers use substations and primary lines, an allocation methodology that recognizes the diversity of load among the customers is used. Distribution substations and primary lines are allocated using the weighted monthly coincident distribution peaks (F20). The coincident distribution peak is the simultaneous combined demand of all distribution voltage customers at the hour of the distribution system peak. These monthly values are weighted by the capacity of substations that achieve their annual peak in each month of the year. Line Transformers Distribution line transformers are used either by only one or by a small number of customers. As such, they are considered part of the facilities category. Since the cost responsibility for line transformers is incurred at the time a load is added to the system, that cost responsibility should be assigned on the basis of individual customer installed capacity. Assignment of cost based on installed capacity cannot be done directly because of a lack of detailed property records. As a surrogate for installed capacity, we use the maximum monthly class NCP estimates from load research data. Only customers taking service at secondary voltage are allocated distribution line transformer costs. The allocation factor (F21) is based on the maximum monthly class NCP. This may be a different month for each class. For classes of customers where transformers are shared by more than one customer, the NCP is weighted by the appropriate coincidence factor from the Company’s Distribution Construction Standard - DA411 to recognize the diversity of load at the transformer. Secondary Lines Distribution secondary lines operate as an extension of the line transformer. They are also allocated using the weighted NCP method. Only customer classes where transformers are shared by more than one customer are allocated the costs of distribution secondary lines. (F22) Services and Meters Services costs are allocated to secondary voltage delivery customers only. The allocation factor is developed using the installed cost of newly installed services for different types of customers. (F70) Meter costs are allocated to all customers. The meter allocation factor is developed using the installed costs of new metering equipment for different types of customers. (F60) Customer Accounting, Customer Services & Sales Customer accounting, customer service, and sales expenses are considered customer- related costs. They are allocated to customers using weighted customer factors. The weightings reflect the resources required to perform such activities as meter reading, billing, and collections for different types of customers. The customer weightings for Meter Reading expenses, Account 902, are determined by the typical time, including travel time between meters, to read meters for different classes of customers. (F47) The customer weighting for Customer Accounting and Records expenses, Account 903, is a composite of the number of customers, customers receiving manual bills and the amount of write-offs by customer class. (F48) Uncollectible Accounts expense is allocated based on class net write off history. (F80) Customer service expenses are allocated on number of customers (F40). General & Intangible Plant, Administrative & General Expenses Most general plant, intangible plant, and administrative and general expenses are functionalized and allocated to classes based on generation, transmission, and distribution plant (F102). Costs that have been identified as supporting customer systems are considered part of the retail function and are allocated using customer factor (F42). Regulatory Commission Expense is allocated on Revenue (F141). Taxes State and Federal Income Taxes are allocated on Rate Base (F101). An embedded cost of service study is designed to determine the revenues needed to provide an equal rate of return for all classes. At full cost of service, allocating income taxes on rate base produces the same result as allocating on income. This simplifies and reduces the size of the cost model by eliminating the need to allocate all of the taxable income adjustments. Deferred Income Taxes are allocated primarily on Net Plant (F104). Most deferred taxes are a result of plant investment. Deferred Income Taxes associated with bad debt are allocated using customer factors (F42). Deferred Income Taxes associated with employee benefits are allocated using labor (F138). Taxes Other Than Income Taxes are allocated on Plant (F101). The bulk of taxes other than Income Taxes are property taxes. Property Taxes are assessed on plant investment. Rate Base Additions and Deductions Additions and deductions that relate to Generation and Transmission plant are allocated accordingly (F10). Items that are associated with Distribution plant are allocated in a similar manner (F20). Items directly relating to fuel or coal mining are allocated on energy (F30). Weatherization investments are allocated on (F40) consistent with customer service expense. Accumulated Deferred Income Taxes are allocated consistent with Deferred Income Tax Expense (F104). Customer advances for Construction are allocated based on recent history for Contributions in Aid of Construction (F50). Where applicable, Customer Deposits are allocated on recent deposit history (F51). All other additions and deductions are allocated on Plant (F102). Revenue Credits In the class COS study, no costs are assigned to wholesale transactions. The revenue from these sales is treated as a revenue credit and is allocated to customer groups using appropriate allocation factors. Other electric revenue is also treated as a revenue credit. Revenue credits reduce the revenue requirement that is to be collected from firm retail customers. Sales for Resale revenue is classified between demand-related (F10) and energy-related (F30). Other Electric Operating Revenue is assigned as closely as possible to the specific customer classes providing the revenue. Rocky Mountain Power Cost Of Service By Rate ScheduleState of Idaho2020 Protocol12 Months Ended December 2019 COS Study State of Idaho Error Production Transmission Distribution Retail MiscResultsResultscheckTOTALTOTALTOTALTOTALTOTAL Operating Revenues General Business Revenues 271,296,676 271,296,676 - 181,926,181 45,391,640 37,020,933 5,973,762 984,159 Special Sales 12,212,501 12,212,501 - 12,212,501 - - - - Other Operating Revenues 9,764,796 9,764,796 - 1,385,234 7,694,621 227,366 204,929 252,647 Total Operating Revenues 293,273,973 293,273,974 195,523,916 53,086,262 37,248,299 6,178,691 1,236,805 Operating Expenses Operation & Maintenance Expenses 160,146,721 160,146,721 - 128,543,491 15,155,874 10,034,826 5,353,666 1,058,864 Depreciation Expense 57,451,669 57,451,669 - 38,556,160 8,398,614 10,453,189 43,705 - Amortization Expense 5,009,466 5,009,466 - 4,074,643 331,870 144,876 458,077 - Taxes Other Than Income 11,264,432 11,264,432 - 5,481,244 2,740,814 3,042,292 83 - Income Taxes - Federal (7,555,583) (7,555,583) - (13,554,264) 3,579,732 2,403,939 (20,661) 35,671 Income Taxes - State 880,038 880,038 - (478,497) 810,710 544,426 (4,679) 8,079 Income Taxes Deferred 1,745,497 1,745,497 - 786,457 2,899,062 (2,081,668) 141,647 - Investment Tax Credit Adj (312,920) (312,920) - (154,249) (80,780) (77,891) - - Misc Revenues & Expense (63,009) (63,009) - (62,898) (57) (55) - - Total Operating Expenses 228,566,312 228,566,312 - 163,192,086 33,835,839 24,463,936 5,971,837 1,102,614 Operating Revenue For Return 64,707,662 64,707,662 - 32,331,830 19,250,423 12,784,363 206,854 134,192 Rate Base : Electric Plant In Service 1,760,800,780 1,760,800,780 - 867,859,507 472,411,952 412,037,989 8,491,332 - Plant Held For Future Use (0) (0) - 527,467 (527,467) - - - Misc Deferred Debits 20,623,309 20,623,309 - 17,494,091 1,464,468 678,016 939,508 47,227 Electric Plant Acquisition Adj 421,031 421,031 - 421,031 - - - - Pensions - - - - - - - - Prepayments 2,498,419 2,498,419 - 1,082,809 564,684 488,985 6 361,935 Fuel Stock 11,196,634 11,196,634 - 11,196,634 - - - - Materials & Supplies 12,916,044 12,916,044 - 10,707,970 135,746 2,072,328 - - Cash Working Capital 1,384,705 1,384,705 - 337,010 491,419 544,269 9,951 2,056 Weatherization Loans 1,687,035 1,687,035 - - - - - 1,687,035 Miscellaneous Rate Base - - - - - - - - Total Rate Base Additions 1,811,527,956 1,811,527,956 - 909,626,519 474,540,802 415,821,587 9,440,796 2,098,252 Rate Base Deductions : Accum Provision For Depreciation (506,019,251) (506,019,251) - (218,281,676) (121,824,514) (165,633,743) (279,318) - Accum Provision For Amortization (36,839,412) (36,839,412) - (22,189,389) (5,073,278) (3,579,529) (5,997,217) - Accum Deferred Income Taxes (148,755,487) (148,755,487) - (63,903,663) (40,750,793) (44,577,417) 476,386 - Unamortized ITC (51,702) (51,702) - (25,486) (13,347) (12,870) - - Customer Advance For Construction (5,249,940) (5,249,940) - - (4,902,728) (347,212) - - Customer Service Deposits - - - - - - - - Misc Rate Base Deductions (102,827,786) (102,827,786) - (99,678,127) (971,951) (1,771,478) (406,230) - Total Rate Base Deductions (799,743,579) (799,743,579) - (404,078,341) (173,536,611) (215,922,249) (6,206,379) - Total Rate Base 1,011,784,377 1,011,784,377 - 505,548,178 301,004,191 199,899,338 3,234,417 2,098,252 Return On Rate Base 6.395%6.395%0 0 0 0 0 Return On Equity 7.764%7.764%0 0 0 0 0 Total Rate Base 1,011,784,377 1,011,784,377 - 505,548,178 301,004,191 199,899,338 3,234,417 2,098,252 Return On RateBase ($$)64,707,662 64,707,662 - 32,331,830 19,250,423 12,784,363 206,854 134,192 Operating & Maintenance Expense 160,146,721 160,146,721 - 128,543,491 15,155,874 10,034,826 5,353,666 1,058,864 Bad Debt to Produce RORDepreciation Expense 57,451,669 57,451,669 - 38,556,160 8,398,614 10,453,189 43,705 - Amortization Expense 5,009,466 5,009,466 - 4,074,643 331,870 144,876 458,077 - Taxes Other Than Income 11,264,432 11,264,432 - 5,481,244 2,740,814 3,042,292 83 - Federal Income Taxes (7,555,583) (7,555,583) - (13,554,264) 3,579,732 2,403,939 (20,661) 35,671 FIT Adj to Produce Target RORState Income Taxes 880,038 880,038 - (478,497) 810,710 544,426 (4,679) 8,079 SIT Adj to Produce Target RORDeferred Income Taxes 1,745,497 1,745,497 - 786,457 2,899,062 (2,081,668) 141,647 - Investment Tax Credit (312,920) (312,920) - (154,249) (80,780) (77,891) - - Misc Revenue & Expenses (63,009) (63,009) - (62,898) (57) (55) - - Revenue Credits (22,463,393) (22,463,393) - (13,517,943) (7,672,958) (817,942) (202,408) (252,142) Total Revenue Requirements 270,810,580 270,810,581 - 182,005,972 45,413,304 36,430,357 5,976,284 984,663 Operating Revenues 270,810,580 12 Months Ended December 2019 FERCACCT DESCRIPTION JAMFactors FunctionalFactors IDAHOJAM Total ProductionTotal TransmissionTotal DistributionTotal RetailTotal MiscTotal 93 440 Residential Sales 94 S 76,339,049 181,926,181 45,391,640 37,020,933 5,973,762 984,159 95 96 76,339,049 181,926,181 45,391,640 37,020,933 5,973,762 984,159 97 98 442 Commercial & Industrial Sales 99 S 194,449,559 100 SE P - 101 SG PT - 102 194,449,559 - - - - - 103 104 444 Public Street & Highway Lighting 105 S 508,068 106 508,068 - - - - - 107 108 445 Other Sales to Public Authority 109 S - 110 111 - - - - - - 112 113 448 Interdepartmental 114 S DPW - - - - - - 115 SO GP - - - - - - 116 - - - - - - 117 118 Total Sales to Ultimate Customers 271,296,676 181,926,181 45,391,640 37,020,933 5,973,762 984,159 119 120 447NPC Sales for Resale 121 S P - - - - - - 122 DGU P - - - - - - 123 SG P 12,212,501 12,212,501 - - - - 124 SE P - - - - - - 125 12,212,501 12,212,501 - - - - 126 127 449 Provision for Rate Refund 128 S P - - - - - - 129 SG P - - - - - - 130 - - - - - - 131 State Revenue Credit REVREQ (119,682) (79,791) (21,664) (15,201) (2,521) (505) 132 133 AGA Revenue Credit DPW 605,777 - - 605,777 - - 134 135 Total Sales from Electricity 283,509,177 194,138,682 45,391,640 37,020,933 5,973,762 984,159 136 137 Other Electric Operating Revenues 138 450 Forfeited Discounts & Interest 139 S CUST 334,885 - - - 334,885 - 140 SO CUST - - - - - - 141 334,885 - - - 334,885 - 142 143 451 Misc Electric Revenue 144 S CUST (129,957) - - - (129,957) - 145 SG GP - - - - - - 146 SO GP 1,642 784 407 451 0 - 147 (128,315) 784 407 451 (129,957) - 148 149 453 Water Sales 150 SG P 3,172 3,172 - - - - 151 3,172 3,172 - - - - 152 153 454 Rent of Electric Property 154 S DPW 185,776 - - 185,776 - - 155 SG T 319,772 - 319,772 - - - 156 SO GP 149,676 71,475 37,061 41,138 1 - 157 655,225 71,475 356,834 226,914 1 - 158 159 456 Other Electric Revenue 160 S DMSC - - - - - - 161 CN CUST - - - - - - 162 SE OTHSE 949,497 - 949,497 - - - 163 SO OTHSO 252,647 - - - - 252,647 164 SG OTHSGR 7,697,686 1,309,802 6,387,884 - - - 165 8,899,830 1,309,802 7,337,381 - - 252,647 166 167 Total Other Electric Revenues 9,764,796 1,385,234 7,694,621 227,366 204,929 252,647 168 169 Total Electric Operating Revenues 293,273,974 195,523,916 53,086,262 37,248,299 6,178,691 1,236,805 170 171 Miscellaneous Revenues 172 41160 Gain on Sale of Utility Plant - CR 173 S DPW - - - - - - 174 SG T - - - - - - 175 SO G - - - - - - 176 SG T - - - - - - 177 SG P - - - - - - 178 - - - - - - 179 180 41170 Loss on Sale of Utility Plant 181 S DPW - - - - - - 182 SG T - - - - - - 183 - - - - - - 184 185 4118 Gain from Emission Allowances 186 SE P (11) (11) - - - - 187 (11) (11) - - - - 188 41181 Gain from Disposition of NOX Credits 189 SE P - - - - - - 190 - - - - - - 191 192 4194 Impact Housing Interest Income 193 SG P - - - - - - 194 - - - - - - 195 196 421 (Gain) / Loss on Sale of Utility Plant 197 S DPW - - - - - - 198 SG T - - - - - - 199 SG T - - - - - - 200 CN PTD - - - - - - 201 SO PTD (219) (108) (57) (55) - - 202 SG P (62,779) (62,779) - - - - 203 (62,998) (62,887) (57) (55) - - 204 205 Total Miscellaneous Revenues (63,009) (62,898) (57) (55) - - 206 207 Miscellaneous Expenses 208 4311 Interest on Customer Deposits 209 S CUST - - - - - - 210 - - - - - - 211 212 DFA Divergence Fairness Adjustment 213 P P - - - - - - 214 T T - - - - - - 215 D DPW - - - - - - 216 - - - - - - 217 218 219 Total Miscellaneous Expenses - - - - - - 220 221 Net Misc Revenue and Expense (63,009) (62,898) (57) (55) - - 222 223 500 Operation Supervision & Engineering 224 SG P 1,191,390 1,191,390 - - - - 225 SG P 136,378 136,378 - - - - 226 1,327,767 1,327,767 - - - - 227 228 501 Fuel Related 229 SE P 1,003,001 1,003,001 - - - - 230 SE P - - - - - - 231 SE P - - - - - - 232 SE P - - - - - - 233 SE P 188,376 188,376 - - - - 234 235 501NPC Fuel Related - NPC 236 SE P 36,129,768 36,129,768 - - - - 237 SE P - - - - - - 238 SE P - - - - - - 239 SE P 2,517,355 2,517,355 - - - - 240 SE P - - - - - - 241 Total Fuel Related 39,838,500 39,838,500 - - - - 242 243 502 Steam Expenses 244 SG P 4,382,189 4,382,189 - - - - 245 SG P 361,447 361,447 - - - - 246 4,743,637 4,743,637 - - - - 247 248 503 Steam From Other Sources 249 SE P - - - - - - 250 503NPC Steam From Other Sources - NPC 251 SE P 274,282 274,282 - - - - 252 274,282 274,282 - - - - 253 254 505 Electric Expenses 255 SG P 72,300 72,300 - - - - 256 SG P 18,290 18,290 - - - - 257 90,589 90,589 - - - - 258 259 506 Misc. Steam Expense 260 S P 81,409 81,409 - - - - 261 SG P 789,704 789,704 - - - - 262 SE P 1,325,956 1,325,956 - - - - 263 SG P 121,349 121,349 - - - - 264 2,318,418 2,318,418 - - - - 265 266 507 Rents 267 SG P 29,110 29,110 - - - - 268 SG P - - - - - - 269 29,110 29,110 - - - - 270 271 510 Maint Supervision & Engineering 272 SG P (65,428) (65,428) - - - - 273 SG P 139,483 139,483 - - - - 274 74,055 74,055 - - - - 275 276 511 Maintenance of Structures 277 SG P 1,390,798 1,390,798 - - - - 278 SG P 241,543 241,543 - - - - 279 1,632,341 1,632,341 - - - - 280 281 512 Maintenance of Boiler Plant 282 SG P 5,197,530 5,197,530 - - - - 283 SG P 286,971 286,971 - - - - 284 5,484,501 5,484,501 - - - - 285 286 513 Maintenance of Electric Plant 287 SG P 2,273,015 2,273,015 - - - - 288 SG P 62,412 62,412 - - - - 289 2,335,427 2,335,427 - - - - 290 291 514 Maintenance of Misc. Steam Plant 292 SG P 536,698 536,698 - - - - 293 SG P 75,516 75,516 - - - - 294 612,214 612,214 - - - - 295 296 Total Steam Power Generation 58,760,841 58,760,841 - - - - 297 298 517 Operation Super & Engineering 299 SG P - - - - - - 300 - - - - - - 301 302 518 Nuclear Fuel Expense 303 SE P - - - - - - 304 - - - - - - 305 306 307 519 Coolants and Water 308 SG P - - - - - - 309 - - - - - - 310 311 520 Steam Expenses 312 SG P - - - - - - 313 - - - - - - 314 315 523 Electric Expenses 316 SG P - - - - - - 317 - - - - - - 318 319 524 Misc. Nuclear Expenses 320 SG P - - - - - - 321 - - - - - - 322 323 528 Maintenance Super & Engineering 324 SG P - - - - - - 325 - - - - - - 326 327 529 Maintenance of Structures 328 SG P - - - - - - 329 - - - - - - 330 331 530 Maintenance of Reactor Plant 332 SG P - - - - - - 333 - - - - - - 334 335 531 Maintenance of Electric Plant 336 SG P - - - - - - 337 - - - - - - 338 339 532 Maintenance of Misc Nuclear 340 SG P - - - - - - 341 - - - - - - 342 343 Total Nuclear Power Generation - - - - - - 344 345 346 535 Operation Super & Engineering 347 SG P 539,022 539,022 - - - - 348 SG P 121,844 121,844 - - - - 349 660,866 660,866 - - - - 350 351 536 Water For Power 352 SG P 2,139 2,139 - - - - 353 2,139 2,139 - - - - 354 355 537 Hydraulic Expenses 356 SG P 222,262 222,262 - - - - 357 SG P 18,517 18,517 - - - - 358 240,778 240,778 - - - - 359 360 538 Electric Expenses 361 SG P - - - - - - 362 - - - - - - 363 364 539 Misc. Hydro Expenses 365 SG P 705,333 705,333 - - - - 366 SG P 479,168 479,168 - - - - 367 1,184,501 1,184,501 - - - - 368 369 540 Rents (Hydro Generation) 370 SG P 96,862 96,862 - - - - 371 SG P 3,413 3,413 - - - - 372 100,275 100,275 - - - - 373 374 541 Maint Supervision & Engineering 375 SG P 23 23 - - - - 376 23 23 - - - - 377 378 542 Maintenance of Structures 379 SG P 36,991 36,991 - - - - 380 SG P 1,237 1,237 - - - - 381 38,228 38,228 - - - - 382 383 543 Maintenance of Dams & Waterways 384 SG P 64,775 64,775 - - - - 385 SG P 39,870 39,870 - - - - 386 104,645 104,645 - - - - 387 388 544 Maintenance of Electric Plant 389 SG P 95,718 95,718 - - - - 390 SG P 23,280 23,280 - - - - 391 118,998 118,998 - - - - 392 393 545 Maintenance of Misc. Hydro Plant 394 SG P 228,717 228,717 - - - - 395 SG P 42,814 42,814 - - - - 396 271,530 271,530 - - - - 397 398 Total Hydraulic Power Generation 2,721,984 2,721,984 - - - - 399 400 401 546 Operation Super & Engineering 402 SG P 21,032 21,032 - - - - 403 21,032 21,032 - - - - 404 405 547NPC Fuel - NPC 406 SE P 17,639,249 17,639,249 - - - - 407 SE P 75,692 75,692 - - - - 408 17,714,941 17,714,941 - - - - 409 410 548 Generation Expense 411 SG P 1,019,594 1,019,594 - - - - 412 SG P 43,444 43,444 - - - - 413 1,063,038 1,063,038 - - - - 414 415 549 Miscellaneous Other 416 SG P 1,439,496 1,439,496 - - - - 417 SG-W SG P 194,891 194,891 - - - - 418 1,634,387 1,634,387 - - - - 419 420 421 550 Maint Supervision & Engineering 422 SG P 2,118 2,118 - - - - 423 SG-W SG P 166,362 166,362 - - - - 424 168,480 168,480 - - - - 425 426 551 Maint Supervision & Engineering 427 SG P - - - - - - 428 - - - - - - 429 430 552 Maintenance of Structures 431 SG P 136,921 136,921 - - - - 432 SG P 3,433 3,433 - - - - 433 140,354 140,354 - - - - 434 435 436 553 Maint of Generation & Electric Plant 437 SG P 292,653 292,653 - - - - 438 SG P 454,146 454,146 - - - - 439 SG-W SG P 18,162 18,162 - - - - 440 764,960 764,960 - - - - 441 442 554 Maintenance of Misc. Other 443 SG P 111,572 111,572 - - - - 444 SG P 58,311 58,311 - - - - 445 SG-W SG P 7,308 7,308 - - - - 446 177,191 177,191 - - - - 447 448 Total Other Power Generation 21,684,383 21,684,383 - - - - 449 450 555NPC Purchased Power - NPC 451 S DMSC - - - - - - 452 SG P 32,296,960 32,296,960 - - - - 453 SE P 3,298,966 3,298,966 - - - - 454 SG P - - - - - - 455 DGP P - - - - - - 456 35,595,926 35,595,926 - - - - 457 458 556 System Control & Load Dispatch 459 SG P 45,552 45,552 - - - - 460 45,552 45,552 - - - - 461 462 557 Other Expenses 463 S P 3,703,103 3,703,103 - - - - 464 SG P 2,516,340 2,516,340 - - - - 465 SGCT P - - - - - - 466 SE P 652 652 - - - - 467 SG P - - - - - - 468 TROJP P - - - - - - 469 6,220,095 6,220,095 - - - - 470 471 Embedded Cost Differentials 472 Company Owned Hydro DGP P - - - - - - 473 Company Owned Hydro SG P - - - - - - 474 Mid-C Contract MC P - - - - - - 475 Mid-C Contract SG P - - - - - - 476 Existing QF Contracts S P - - - - - - 477 Existing QF Contracts P - - - - - - 478 - - - - - - 479 480 2020 Protocol Adjustment 481 Baseline ECD S P 836,000 836,000 - - - - 482 WY QF Adjustment S P - - - - - - 483 836,000 836,000 - - - - 484 485 Total Other Power Supply 42,697,573 42,697,573 - - - - 486 487 TOTAL PRODUCTION EXPENSE 125,864,781 125,864,781 - - - - 488 489 560 Operation Supervision & Engineering 490 SG T 518,201 - 518,201 - - - 491 518,201 - 518,201 - - - 492 493 561 Load Dispatching 494 SG T 1,206,737 - 1,206,737 - - - 495 1,206,737 - 1,206,737 - - - 496 497 562 Station Expense 498 SG T 184,669 - 184,669 - - - 499 184,669 - 184,669 - - - 500 501 563 Overhead Line Expense 502 SG T 64,407 - 64,407 - - - 503 64,407 - 64,407 - - - 504 505 564 Underground Line Expense 506 SG T - - - - - - 507 - - - - - - 508 509 565NPC Transmission of Electricity by Others - NPC 510 SG T 8,261,714 - 8,261,714 - - - 511 SE T 455,152 - 455,152 - - - 512 8,716,866 - 8,716,866 - - - 513 514 566 Misc. Transmission Expense 515 SG T 177,708 - 177,708 - - - 516 177,708 - 177,708 - - - 517 518 567 Rents - Transmission 519 SG T 132,649 - 132,649 - - - 520 132,649 - 132,649 - - - 521 522 568 Maint Supervision & Engineering 523 SG T 77,103 - 77,103 - - - 524 77,103 - 77,103 - - - 525 526 569 Maintenance of Structures 527 SG T 342,147 - 342,147 - - - 528 342,147 - 342,147 - - - 529 530 570 Maintenance of Station Equipment 531 SG T 697,326 - 697,326 - - - 532 697,326 - 697,326 - - - 533 534 571 Maintenance of Overhead Lines 535 SG T 1,021,019 - 1,021,019 - - - 536 1,021,019 - 1,021,019 - - - 537 538 572 Maintenance of Underground Lines 539 SG T 3,401 - 3,401 - - - 540 3,401 - 3,401 - - - 541 542 573 Maint of Misc. Transmission Plant 543 SG T 9,072 - 9,072 - - - 544 9,072 - 9,072 - - - 545 546 TOTAL TRANSMISSION EXPENSE 13,151,307 - 13,151,307 - - - 547 548 580 Operation Supervision & Engineering 549 S DPW 121,999 - - 121,999 - - 550 SNPD DPW 495,482 - - 495,482 - - 551 617,481 - - 617,481 - - 552 553 581 Load Dispatching 554 S DPW - - - - - - 555 SNPD DPW 607,671 - - 607,671 - - 556 607,671 - - 607,671 - - 557 558 582 Station Expense 559 S DPW 471,954 - - 471,954 - - 560 SNPD DPW 160 - - 160 - - 561 472,115 - - 472,115 - - 562 563 583 Overhead Line Expenses 564 S DPW 313,766 - - 313,766 - - 565 SNPD DPW 8 - - 8 - - 566 313,774 - - 313,774 - - 567 568 584 Underground Line Expense 569 S DPW - - - - - - 570 SNPD DPW - - - - - - 571 - - - - - - 572 573 585 Street Lighting & Signal Systems 574 S DPW - - - - - - 575 SNPD DPW 11,201 - - 11,201 - - 576 11,201 - - 11,201 - - 577 578 586 Meter Expenses 579 S DPW 183,313 - - 183,313 - - 580 SNPD DPW 625 - - 625 - - 581 183,938 - - 183,938 - - 582 583 587 Customer Installation Expenses 584 S DPW 886,970 - - 886,970 - - 585 SNPD DPW - - - - - - 586 886,970 - - 886,970 - - 587 588 588 Misc. Distribution Expenses 589 S DPW (49,303) - - (49,303) - - 590 SNPD DPW 48,326 - - 48,326 - - 591 (977) - - (977) - - 592 593 589 Rents 594 S DPW 34,817 - - 34,817 - - 595 SNPD DPW 139 - - 139 - - 596 34,956 - - 34,956 - - 597 598 590 Maint Supervision & Engineering 599 S DPW 181,865 - - 181,865 - - 600 SNPD DPW 151,932 - - 151,932 - - 601 333,798 - - 333,798 - - 602 603 591 Maintenance of Structures 604 S DPW 142,038 - - 142,038 - - 605 SNPD DPW 6,335 - - 6,335 - - 606 148,372 - - 148,372 - - 607 608 592 Maintenance of Station Equipment 609 S DPW 416,985 - - 416,985 - - 610 SNPD DPW 90,885 - - 90,885 - - 611 507,870 - - 507,870 - - 612 613 593 Maintenance of Overhead Lines 614 S DPW 2,809,339 - - 2,809,339 - - 615 SNPD DPW 138,958 - - 138,958 - - 616 2,948,297 - - 2,948,297 - - 617 618 594 Maintenance of Underground Lines 619 S DPW 901,672 - - 901,672 - - 620 SNPD DPW 495 - - 495 - - 621 902,167 - - 902,167 - - 622 623 595 Maintenance of Line Transformers 624 S DPW - - - - - - 625 SNPD DPW 50,126 - - 50,126 - - 626 50,126 - - 50,126 - - 627 628 596 Maint of Street Lighting & Signal Sys. 629 S DPW 91,042 - - 91,042 - - 630 SNPD DPW - - - - - - 631 91,042 - - 91,042 - - 632 633 597 Maintenance of Meters 634 S DPW 41,172 - - 41,172 - - 635 SNPD DPW (4,882) - - (4,882) - - 636 36,291 - - 36,291 - - 637 638 598 Maint of Misc. Distribution Plant 639 S DPW 64,511 - - 64,511 - - 640 SNPD DPW 222,954 - - 222,954 - - 641 287,465 - - 287,465 - - 642 643 TOTAL DISTRIBUTION EXPENSE 8,432,555 - - 8,432,555 - - 644 645 901 Supervision 646 S CUST - - - - - - 647 CN CUST 95,981 - - - 95,981 - 648 95,981 - - - 95,981 - 649 650 902 Meter Reading Expense 651 S CUST 2,144,215 - - - 2,144,215 - 652 CN CUST 26,917 - - - 26,917 - 653 2,171,132 - - - 2,171,132 - 654 655 903 Customer Receipts & Collections 656 S CUST 407,604 - - - 407,604 - 657 CN CUST 1,800,915 - - - 1,800,915 - 658 2,208,519 - - - 2,208,519 - 659 660 904 Uncollectible Accounts 661 S CUST 537,436 - - - 537,436 - 662 SG P - - - - - - 663 CN CUST 41,575 - - - 41,575 - 664 579,010 - - - 579,010 - 665 666 905 Misc. Customer Accounts Expense 667 S CUST - - - - - - 668 CN CUST 755 - - - 755 - 669 755 - - - 755 - 670 671 TOTAL CUSTOMER ACCOUNTS EXPENSE 5,055,397 - - - 5,055,397 - 672 673 907 Supervision 674 S CUST - - - - - - 675 CN CUST 283 - - - 283 - 676 283 - - - 283 - 677 678 908 Customer Assistance 679 S CUST 19,061 - - - 19,061 - 680 CN CUST 124,499 - - - 124,499 - 681 143,559 - - - 143,559 - 682 683 909 Informational & Instructional Adv 684 S CUST 147,018 - - - 147,018 - 685 CN CUST 119,704 - - - 119,704 - 686 266,722 - - - 266,722 - 687 688 910 Misc. Customer Service 689 S CUST - - - - - - 690 CN CUST 201 - - - 201 - 691 201 - - - 201 - 692 693 TOTAL CUSTOMER SERVICE EXPENSE 410,765 - - - 410,765 - 694 695 911 Supervision 696 S CUST - - - - - - 697 CN CUST - - - - - - 698 - - - - - - 699 700 912 Demonstration & Selling Expense 701 S CUST - - - - - - 702 CN CUST - - - - - - 703 - - - - - - 704 705 913 Advertising Expense 706 S CUST - - - - - - 707 CN CUST - - - - - - 708 - - - - - - 709 710 916 Misc. Sales Expense 711 S CUST - - - - - - 712 CN CUST - - - - - - 713 - - - - - - 714 715 TOTAL SALES EXPENSE - - - - - - 716 717 718 920 Administrative & General Salaries 719 S PTD 2,447 1,206 632 609 - - 720 CN CUST - - - - - - 721 SO PTD 4,592,354 2,263,725 1,185,519 1,143,111 - - 722 4,594,802 2,264,932 1,186,150 1,143,720 - - 723 724 921 Office Supplies & expenses 725 S PTD 27,738 13,673 7,161 6,904 - - 726 CN CUST 3,658 - - - 3,658 - 727 SO PTD 604,804 298,128 156,131 150,546 - - 728 636,200 311,801 163,291 157,450 3,658 - 729 922 A&G Expenses Transferred 730 SO PTD (1,976,601) (974,333) (510,260) (492,008) - - 731 (1,976,601) (974,333) (510,260) (492,008) - - 732 733 923 Outside Services 734 S PTD 2,977 1,467 768 741 - - 735 CN CUST - - - - - - 736 SO PTD 1,131,061 557,538 291,984 281,539 - - 737 1,134,038 559,005 292,752 282,280 - - 738 739 924 Property Insurance 740 S PTD 2,234 1,101 577 556 - - 741 SG PTD - - - - - - 742 SO PTD 186,226 91,797 48,074 46,355 - - 743 188,460 92,898 48,651 46,911 - - 744 745 925 Injuries & Damages 746 SO PTD 863,489 425,643 222,910 214,936 - - 747 863,489 425,643 222,910 214,936 - - 748 749 926 Employee Pensions & Benefits 750 S LABOR (763,678) (343,318) (64,260) (259,780) (96,321) - 751 CN CUST - - - - - - 752 SO LABOR 5,976,452 2,686,762 502,889 2,033,006 753,794 - 753 5,212,774 2,343,445 438,629 1,773,226 657,474 - 754 755 927 Franchise Requirements 756 S DMSC - - - - - - 757 SO DMSC - - - - - - 758 - - - - - - 759 760 928 Regulatory Commission Expense 761 S DMSC 745,625 - - - - 745,625 762 CN CUST - - - - - - 763 SO DMSC 313,239 - - - - 313,239 764 SG FERC 303,036 135,929 167,107 - - - 765 1,361,900 135,929 167,107 - - 1,058,864 766 767 928RE Regulatory Expense DMSC - - - - - - 768 769 929 Duplicate Charges 770 S LABOR - - - - - - 771 SO LABOR (7,466,488) (3,356,620) (628,268) (2,539,871) (941,729) - 772 (7,466,488) (3,356,620) (628,268) (2,539,871) (941,729) - 773 774 930 Misc General Expenses 775 S PTD - - - - - - 776 CN CUST - - - - - - 777 SO LABOR 1,160,755 521,827 97,672 394,853 146,403 - 778 1,160,755 521,827 97,672 394,853 146,403 - 779 780 931 Rents 781 S PTD 973 479 251 242 - - 782 SO PTD 124,538 61,389 32,149 30,999 - - 783 125,510 61,868 32,401 31,241 - - 784 785 935 Maintenance of General Plant 786 S G 16,989 3,560 6,011 7,180 238 - 787 CN CUST 2,122 - - - 2,122 - 788 SO G 1,377,965 288,755 487,521 582,352 19,338 - 789 1,397,077 292,315 493,532 589,532 21,698 - 790791 Total Adminsitrative & Gen Expense 7,231,916 2,678,709 2,004,567 1,602,271 (112,496) 1,058,864 792 793 794 TOTAL O&M EXPENSE 160,146,721 128,543,491 15,155,874 10,034,826 5,353,666 1,058,864 795 796 403SP Steam Depreciation 797 SG P 1,779,135 1,779,135 - - - - 798 SG P 1,742,471 1,742,471 - - - - 799 SG P 15,714,897 15,714,897 - - - - 800 SG P 895,795 895,795 - - - - 801 20,132,298 20,132,298 - - - - 802 803 403NP Nuclear Depreciation 804 SG P - - - - - - 805 - - - - - - 806 807 403HP Hydro Depreciation 808 SG P (1,038,772) (1,038,772) - - - - 809 SG P 81,112 81,112 - - - - 810 SG P 2,676,358 2,676,358 - - - - 811 SG P 414,329 414,329 - - - - 812 2,133,027 2,133,027 - - - - 813 814 403OP Other Production Depreciation 815 SG P - - - - - - 816 SG P 4,229,125 4,229,125 - - - - 817 SG P 192,921 192,921 - - - - 818 SG-W SG P 11,133,882 11,133,882 - - - - 819 15,555,928 15,555,928 - - - - 820 821 403TP Transmission Depreciation 822 SG T 511,131 - 511,131 - - - 823 SG T 638,525 - 638,525 - - - 824 SG T 6,358,349 - 6,358,349 - - - 825 7,508,006 - 7,508,006 - - - 826 827 403 Distribution Depreciation 828 360 S DPW 23,409 - - 23,409 - - 829 361 S DPW 47,140 - - 47,140 - - 830 362 S DPW 759,004 - - 759,004 - - 831 364 S DPW 3,396,921 - - 3,396,921 - - 832 365 S DPW 951,396 - - 951,396 - - 833 366 S DPW 225,724 - - 225,724 - - 834 367 S DPW 620,716 - - 620,716 - - 835 368 S DPW 1,893,755 - - 1,893,755 - - 836 369 S DPW 948,550 - - 948,550 - - 837 370 S DPW 643,388 - - 643,388 - - 838 371 S DPW 9,378 - - 9,378 - - 839 372 S DPW - - - - - - 840 373 S DPW 32,926 - - 32,926 - - 841 9,552,307 - - 9,552,307 - - 842 843 403GP General Depreciation 844 S G-SITUS 950,317 - 290,159 660,158 - - 845 SG PT 1,404 922 483 - - - 846 SG PT 4,315 2,832 1,483 - - - 847 SE P 7,489 7,489 - - - - 848 CN CUST 43,705 - - - 43,705 - 849 SG G-SG 587,010 243,317 343,693 - - - 850 SO PTD 967,094 476,713 249,656 240,725 - - 851 SG G-SG 484 201 283 - - - 852 SG G-SG 8,286 3,435 4,852 - - - 853 2,570,105 734,908 890,609 900,883 43,705 - 854 855 403GV0 General Vehicles 856 SG G-SG - - - - - - 857 - - - - - - 858 859 403MP Mining Depreciation 860 SE P - - - - - - 861 - - - - - - 862 863 403EP Experimental Plant Depreciation 864 SG P - - - - - - 865 SG P - - - - - - 866 - - - - - - 867 868 TOTAL DEPRECIATION EXPENSE 57,451,669 38,556,160 8,398,614 10,453,189 43,705 - 869 870 404GP Amort of LT Plant - Capital Lease Gen 871 S I-SITUS - - - - - - 872 SG I-SG - - - - - - 873 SO PTD 16,255 8,012 4,196 4,046 - - 874 SG P - - - - - - 875 CN CUST - - - - - - 876 SG P - - - - - - 877 16,255 8,012 4,196 4,046 - - 878 879 404SP Amort of LT Plant - Cap Lease Steam 880 SG P - - - - - - 881 - - - - - - 882 883 404IP Amort of LT Plant - Intangible Plant 884 S I-SITUS 23,042 81,600 (35,991) (22,567) - - 885 SE P - - - - - - 886 SO PTD 656,437 323,580 169,459 163,398 - - 887 CN CUST 458,077 - - - 458,077 - 888 SG I-SG 881,573 736,260 145,313 - - - 889 SG I-SG 277,418 231,690 45,728 - - - 890 SG I-SG 18,670 15,592 3,077 - - - 891 SG P 4,649 4,649 - - - - 892 SG I-SG - - - - - - 893 SG I-SG 528 441 87 - - - 894 SG P 974 974 - - - - 895 2,321,367 1,394,786 327,674 140,830 458,077 - 896 897 404OP Amort of LT Plant - Other Plant 898 SG P - - - - - - 899 - - - - - - 900 901 404HP Amortization of Other Electric Plant 902 SG P 18,425 18,425 - - - - 903 SG P - - - - - - 904 18,425 18,425 - - - - 905 906 Total Amortization of Limited Term Plant 2,356,046 1,421,223 331,870 144,876 458,077 - 907 908 909 405 Amortization of Other Electric Plant 910 S GP - - - - - - 911 912 - - - - - - 913 914 406 Amortization of Plant Acquisition Adj 915 S P - - - - - - 916 SG P - - - - - - 917 SG P - - - - - - 918 SG P 282,644 282,644 - - - - 919 SO P - - - - - - 920 282,644 282,644 - - - - 921 922 407 Amort of Prop Losses, Unrec Plant, etc 923 S P (18,361) (18,361) - - - - 924 SO GP - - - - - - 925 SG-P P - - - - - - 926 SE P - - - - - - 927 SG P 2,389,137 2,389,137 - - - - 928 TROJP P - - - - - - 929 2,370,776 2,370,776 - - - - 930 931 TOTAL AMORTIZATION EXPENSE 5,009,466 4,074,643 331,870 144,876 458,077 - 932 933 408 Taxes Other Than Income 934 S DMSC - - - - - - 935 GPS GP 10,365,500 4,949,887 2,566,609 2,848,926 78 - 936 SO GP 703,541 335,965 174,204 193,366 5 - 937 SE P 58,874 58,874 - - - - 938 SG P 136,517 136,517 - - - - 939 OPRV-ID DMSC - - - - - - 940 EXCTAX GP - - - - - - 941 DGP GP - - - - - - 942 11,264,432 5,481,244 2,740,814 3,042,292 83 - 943 944 41140 Deferred Investment Tax Credit - Fed 945 DGU PTD (312,920) (154,249) (80,780) (77,891) - - 946 947 (312,920) (154,249) (80,780) (77,891) - - 948 949 41141 Deferred Investment Tax Credit - Idaho 950 DGU PTD - - - - - - 951 952 - - - - - - 953 954 TOTAL DEFERRED ITC (312,920) (154,249) (80,780) (77,891) - - 955 956 427 Interest on Long-Term Debt 957 S GP 1,786,923 853,318 442,461 491,130 13 - 958 SNP GP 21,167,447 10,108,192 5,241,288 5,817,809 158 - 959 22,954,370 10,961,510 5,683,749 6,308,939 172 - 960 961 428 Amortization of Debt Disc & Exp 962 SNP GP 256,167 122,329 63,430 70,407 2 - 963 256,167 122,329 63,430 70,407 2 - 964 965 429 Amortization of Premium on Debt 966 SNP GP (631) (301) (156) (173) (0) - 967 (631) (301) (156) (173) (0) - 968 969 431 Other Interest Expense 970 OTH NUTIL - - - - - - 971 SO GP - - - - - - 972 SNP GP 1,409,191 672,938 348,931 387,312 11 - 973 1,409,191 672,938 348,931 387,312 11 - 974 975 432 AFUDC - Borrowed 976 SNP GP (2,076,622) (991,659) (514,194) (570,753) (16) - 977 (2,076,622) (991,659) (514,194) (570,753) (16) - 978 979 Electric Interest Deductions for Tax (411,895) (196,694) (101,990) (113,208) (3) - 980 981 Total Electric Interest Deductions for Tax 22,542,475 10,764,816 5,581,759 6,195,731 169 - 982 983 984 419 Interest & Dividends 985 SNP GP (4,138,854) (1,976,447) (1,024,825) (1,137,552) (31) - 986 Total Operating Deductions for Tax (4,138,854) (1,976,447) (1,024,825) (1,137,552) (31) - 987 988 41010 Deferred Income Tax - Federal-DR 989 S GP 13,303 6,353 3,294 3,656 0 - 990 TROJP P - - - - - - 991 SG PT 5,481 3,597 1,884 - - - 992 SO LABOR 528,517 237,599 44,472 179,785 66,661 - 993 SNP GP 1,528,174 729,756 378,392 420,014 11 - 994 SE P 106,392 106,392 - - - - 995 SG PT 13,183,270 8,652,148 4,531,122 - - - 996 GPS GP 1,270,000 606,469 314,466 349,056 9 - 997 DITEXP DITEXP - - - - - - 998 BADDEBT CUST - - - - - - 999 CN CUST - - - - - - 1000 IBT IBT - 0 - - - - 1001 CIAC DPW - - - - - - 1002 SCHMDEXP GP - - - - - - 1003 TAXDEPR TAXDEPR 9,492,588 4,098,304 2,497,447 2,792,251 104,586 - 1004 SNPD DPW (12,551) - - (12,551) - - 1005 26,115,174 14,440,618 7,771,078 3,732,211 171,267 - 1006 1007 41020 Deferred Income Tax - State-DR 1008 S GP - - - - - - 1009 SG PT - - - - - - 1010 SO LABOR - - - - - - 1011 SE P - - - - - - 1012 SG PT - - - - - - 1013 GPS GP - - - - - - 1014 TROJP P - - - - - - 1015 SNP GP - - - - - - 1016 BADDEBT CUST - - - - - - 1017 DITEXP DITEXP - - - - - - 1018 SGCT P - - - - - - 1019 SNPD DPW - - - - - - 1020 - - - - - - 1021 1022 41110 Deferred Income Tax - Federal-CR 1023 S GP (3,932,513) (1,877,912) (973,733) (1,080,839) (29) - 1024 SE P (620,469) (620,469) - - - - 1025 SG P (20,617) (20,617) - - - - 1026 SNP GP (957,462) (457,221) (237,078) (263,155) (7) - 1027 SG PT (4,433,320) (2,909,577) (1,523,743) - - - 1028 SO LABOR (73,469) (33,029) (6,182) (24,992) (9,266) - 1029 SNPD PT (30,669) (20,128) (10,541) - - - 1030 BADDEBT CUST (645) - - - (645) - 1031 GPS GP 24,410 11,657 6,044 6,709 0 - 1032 TROJD P (0) (0) - - - - 1033 CN CUST (2,197) - - - (2,197) - 1034 CIAC DPW (1,412,229) - - (1,412,229) - - 1035 SCHMDEXP BOOKDEPR (12,910,497) (7,726,865) (2,126,784) (3,039,373) (17,475) - 1036 TAXDEPR TAXDEPR - - - - - - 1037 (24,369,677) (13,654,161) (4,872,016) (5,813,879) (29,620) - 1038 1039 41111 Deferred Income Tax - State-CR 1040 S GP - - - - - - 1041 SNP GP - - - - - - 1042 DITEXPRL DITEXP - - - - - - 1043 SNPD PT - - - - - - 1044 SGCT P - - - - - - 1045 SG PT - - - - - - 1046 BADDEBT CUST - - - - - - 1047 GPS GP - - - - - - 1048 SO LABOR - - - - - - 1049 SE P - - - - - - 1050 TROJP P - - - - - - 1051 SG PT - - - - - - 1052 - - - - - - 1053 1054 TOTAL DEFERRED INCOME TAXES 1,745,497 786,457 2,899,062 (2,081,668) 141,647 - 1055 SCHMAF Additions - Flow Through 1056 S SCHMAF - - - - - - 1057 SNP SCHMAF - - - - - - 1058 SO SCHMAF - - - - - - 1059 SE SCHMAF - - - - - - 1060 TROJP SCHMAF - - - - - - 1061 SG SCHMAF - - - - - - 1062 - - - - - - 1063 1064 SCHMAP Additions - Permanent 1065 S P - - - - - - 1066 SE P 6,099 6,099 - - - - 1067 SNP LABOR - - - - - - 1068 SO SCHMAP-SO 174,910 139,980 5,340 21,587 8,004 - 1069 SG SCHMAP - - - - - - 1070 SCHMDEXP BOOKDEPR 8,258 4,942 1,360 1,944 11 - 1071 189,267 151,021 6,700 23,531 8,015 - 1072 1073 SCHMAT Additions - Temporary 1074 S SCHMAT-SITUS 1,383,957 2,334,875 (363,235) (632,306) 44,622 - 1075 SG P - - - - - - 1076 CIAC DPW 5,743,897 - - 5,743,897 - - 1077 SNP SCHMAT-SNP 3,894,241 1,859,672 964,251 1,070,319 0 - 1078 TROJD P 0 0 - - - - 1079 SGCT P - - - - - - 1080 SE SCHMAT-SE 2,523,606 2,524,146 (83) (334) (124) - 1081 SG P 18,232,599 18,232,599 - - - - 1082 CN CUST 8,936 - - - 8,936 - 1083 SO SCHMAT-SO 298,819 133,401 19,683 103,831 41,903 - 1084 SNPD SCHMAT-SNP 124,740 59,569 30,887 34,284 0 - 1085 BADDEBT DPW 2,625 - - 2,625 - - 1086 GPS SCHMAT-GPS (99,284) (47,411) (24,584) (27,288) (1) - 1087 SCHMDEXP BOOKDEPR 52,510,297 31,427,140 8,650,173 12,361,908 71,075 - 1088 84,624,433 56,523,991 9,277,093 18,656,937 166,412 - 1089 1090 TOTAL SCHEDULE - M ADDITIONS 84,813,700 56,675,012 9,283,793 18,680,468 174,427 - 1091 1092 SCHMDF Deductions - Flow Through 1093 S SCHMDF - - - - - - 1094 DGP SCHMDF - - - - - - 1095 DGU SCHMDF - - - - - - 1096 - - - - - - 1097 SCHMDP Deductions - Permanent 1098 S SCHMDP - - - - - - 1099 SE P 267,381 267,381 - - - - 1100 SNP PTD 6,177 3,045 1,595 1,538 - - 1101 IBT SCHMDP - - - - - - 1102 SG P - - - - - - 1103 SO SCHMDP-SO - 0 - - - - 1104 273,558 270,426 1,595 1,538 - - 1105 1106 SCHMDT Deductions - Temporary 1107 S GP 54,121 25,845 13,401 14,875 0 - 1108 BADDEBT DPW - - - - - - 1109 SNP SCHMDT-SNP 6,215,476 2,968,164 1,539,010 1,708,302 - - 1110 CN SCHMDT - - - - - - 1111 SG P 22,292 22,292 - - - - 1112 DGP CUST - - - - - - 1113 SE P 432,723 432,723 - - - - 1114 SG SCHMDT-SG 53,619,737 53,554,146 65,591 - - - 1115 GPS SCHMDT-GPS 5,165,415 2,466,714 1,279,005 1,419,696 - - 1116 SO SCHMDT-SO 2,149,616 948,346 272,592 753,539 175,138 - 1117 TAXDEPR TAXDEPR 38,608,785 16,668,853 10,157,758 11,356,798 425,376 - 1118 SNPD DPW (51,047) - - (51,047) - - 1119 106,217,118 77,087,082 13,327,356 15,202,164 600,515 - 1120 1121 TOTAL SCHEDULE - M DEDUCTIONS 106,490,675 77,357,508 13,328,951 15,203,701 600,515 - 1122 1123 TOTAL SCHEDULE - M ADJUSTMENTS (21,676,976) (20,682,495) (4,045,158) 3,476,766 (426,088) - 1124 1125 NOTE: Positive Schedule M amounts increase taxable income and therefore reduce tax expense. 1126 Negative Schedule M amounts decrease taxable income and therefore increase tax expense. 1127 1128 40911 State Income Taxes 1129 IBT 880,038 (478,497) 810,710 544,426 (4,679) 8,079 1130 IBT IBT - - - - - - 1131 SG P - - - - - - 1132 IBT IBT - - - - - - 1133 TOTAL STATE TAXES 880,038 (478,497) 810,710 544,426 (4,679) 8,079 1134 1135 Calculation of Taxable Income: 1136 Operating Revenues 293,273,974 195,523,916 53,086,262 37,248,299 6,178,691 1,236,805 1137 Operating Deductions: 1138 O & M Expenses 160,146,721 128,543,491 15,155,874 10,034,826 5,353,666 1,058,864 1139 Depreciation Expense 57,451,669 38,556,160 8,398,614 10,453,189 43,705 0 1140 Amortization Expense 5,009,466 4,074,643 331,870 144,876 458,077 0 1141 Taxes Other Than Income 11,264,432 5,481,244 2,740,814 3,042,292 83 0 1142 Interest & Dividends (AFUDC-Equity) (4,138,854) (1,976,447) (1,024,825) (1,137,552) (31) - 1143 Misc Revenue & Expense (63,009) (62,898) (57) (55) - - 1144 Total Operating Deductions 229,670,425 174,616,192 25,602,290 22,537,578 5,855,500 1,058,864 1145 Other Deductions: 1146 Interest Deductions 22,542,475 10,764,816 5,581,759 6,195,731 169 0 1147 Interest on PCRBS - 1148 Schedule M Adjustments (21,676,976) (20,682,495) (4,045,158) 3,476,766 (426,088) - 1149 1150 Income Before State Taxes 19,384,098 (10,539,588) 17,857,054 11,991,756 (103,066) 177,941 1151 1152 State Income Taxes SIT 880,038 (478,497) 810,710 544,426 (4,679) 8,079 1153 1154 Total Taxable Income 18,504,060 (10,061,091) 17,046,344 11,447,330 (98,386) 169,863 1155 1156 Tax Rate 21.00% 1157 1158 Federal Income Tax - Calculated 3,885,853 (2,112,829) 3,579,732 2,403,939 (20,661) 35,671 1159 1160 Adjustments to Calculated Tax: 1161 40910 ITCITC90 SE P (4,276) (4,276) - - - - 1162 40910 FITPMI SG P (11,436,104) (11,436,104) - - - - 1163 40910 FITOTH SO P (1,055) (1,055) - - - - 1164 (11,441,435) (11,441,435) - - - - 1165 1166 Federal Income Tax Per Books FIT (7,555,583) (13,554,264) 3,579,732 2,403,939 (20,661) 35,671 1167 - 1168 TOTAL OPERATING EXPENSES 228,566,312 163,192,086 33,835,839 24,463,936 5,971,837 1,102,614 1169 1170 1171 310 Land and Land Rights 1172 SG P 137,554 137,554 - - - - 1173 SG P 2,000,175 2,000,175 - - - - 1174 SG P 3,203,172 3,203,172 - - - - 1175 SG P 155,777 155,777 - - - - 1176 5,496,677 5,496,677 - - - - 1177 1178 311 Structures and Improvements 1179 SG P 13,416,856 13,416,856 - - - - 1180 SG P 18,554,783 18,554,783 - - - - 1181 SG P 26,246,134 26,246,134 - - - - 1182 SG P 3,877,434 3,877,434 - - - - 1183 62,095,207 62,095,207 - - - - 1184 1185 312 Boiler Plant Equipment 1186 SG P 34,895,186 34,895,186 - - - - 1187 SG P 27,659,930 27,659,930 - - - - 1188 SG P 158,877,391 158,877,391 - - - - 1189 SG P 20,236,393 20,236,393 - - - - 1190 241,668,900 241,668,900 - - - - 1191 1192 314 Turbogenerator Units 1193 SG P 6,460,859 6,460,859 - - - - 1194 SG P 6,483,923 6,483,923 - - - - 1195 SG P 42,303,891 42,303,891 - - - - 1196 SG P 4,084,242 4,084,242 - - - - 1197 59,332,914 59,332,914 - - - - 1198 1199 315 Accessory Electric Equipment 1200 SG P 5,087,060 5,087,060 - - - - 1201 SG P 7,880,619 7,880,619 - - - - 1202 SG P 11,892,293 11,892,293 - - - - 1203 SG P 4,068,159 4,068,159 - - - - 1204 28,928,131 28,928,131 - - - - 1205 1206 316 Misc Power Plant Equipment 1207 SG P 153,097 153,097 - - - - 1208 SG P 290,403 290,403 - - - - 1209 SG P 1,306,567 1,306,567 - - - - 1210 SG P 245,864 245,864 - - - - 1211 1,995,930 1,995,930 - - - - 1212 1213 1214 SP Unclassified Steam Plant - Account 300 1215 SG P 2,991,423 2,991,423 - - - - 1216 2,991,423 2,991,423 - - - - 1217 12181219 Total Steam Production Plant 402,509,183 402,509,183 - - - - 1220 1221 320 Land and Land Rights 1222 SG P - - - - - - 1223 - - - - - - 1224 1225 321 Structures and Improvements 1226 SG P - - - - - - 1227 - - - - - - 1228 1229 322 Reactor Plant Equipment 1230 SG P - - - - - - 1231 - - - - - - 1232 1233 323 Turbogenerator Units 1234 SG P - - - - - - 1235 - - - - - - 1236 1237 324 Land and Land Rights 1238 SG P - - - - - - 1239 - - - - - - 1240 1241 325 Misc. Power Plant Equipment 1242 SG P - - - - - - 1243 - - - - - - 1244 1245 1246 N00 Unclassified Nuclear Plant - Acct 300 1247 SG P - - - - - - 1248 - - - - - - 1249 1250 1251 Total Nuclear Production Plant - - - - - - 1252 1253 330 Land and Land Rights 1254 SG P 610,759 610,759 - - - - 1255 SG P 311,417 311,417 - - - - 1256 SG P 1,342,423 1,342,423 - - - - 1257 SG P 75,595 75,595 - - - - 1258 2,340,194 2,340,194 - - - - 1259 1260 331 Structures and Improvements 1261 SG P 1,161,499 1,161,499 - - - - 1262 SG P 288,610 288,610 - - - - 1263 SG P 14,275,269 14,275,269 - - - - 1264 SG P 760,072 760,072 - - - - 1265 16,485,450 16,485,450 - - - - 1266 1267 332 Reservoirs, Dams & Waterways 1268 SG P 8,602,489 8,602,489 - - - - 1269 SG P 1,111,486 1,111,486 - - - - 1270 SG P 16,729,660 16,729,660 - - - - 1271 SG P 4,601,658 4,601,658 - - - - 1272 31,045,294 31,045,294 - - - - 1273 1274 333 Water Wheel, Turbines, & Generators 1275 SG P 1,707,884 1,707,884 - - - - 1276 SG P 441,843 441,843 - - - - 1277 SG P 3,793,212 3,793,212 - - - - 1278 SG P 2,444,587 2,444,587 - - - - 1279 8,387,526 8,387,526 - - - - 1280 1281 334 Accessory Electric Equipment 1282 SG P 216,022 216,022 - - - - 1283 SG P 199,159 199,159 - - - - 1284 SG P 3,980,188 3,980,188 - - - - 1285 SG P 642,812 642,812 - - - - 1286 5,038,180 5,038,180 - - - - 1287 1288 335 Misc. Power Plant Equipment 1289 SG P 66,778 66,778 - - - - 1290 SG P 9,134 9,134 - - - - 1291 SG P 74,178 74,178 - - - - 1292 SG P 1,080 1,080 - - - - 1293 151,171 151,171 - - - - 1294 1295 336 Roads, Railroads & Bridges 1296 SG P 258,312 258,312 - - - - 1297 SG P 45,225 45,225 - - - - 1298 SG P 1,085,235 1,085,235 - - - - 1299 SG P 85,739 85,739 - - - - 1300 1,474,512 1,474,512 - - - - 1301 1302 1303 HP Unclassified Hydro Plant - Acct 300 1304 S P - - - - - - 1305 SG P - - - - - - 1306 - - - - - - 1307 1308 1309 Total Hydraulic Plant 64,922,326 64,922,326 - - - - 1310 1311 340 Land and Land Rights 1312 SG P 2,306,668 2,306,668 - - - - 1313 SG P 687,241 687,241 - - - - 1314 SG P 13,899 13,899 - - - - 1315 3,007,808 3,007,808 - - - - 1316 1317 341 Structures and Improvements 1318 SG P 10,064,240 10,064,240 - - - - 1319 SG P - - - - - - 1320 SG P 3,262,305 3,262,305 - - - - 1321 SG P 252,582 252,582 - - - - 1322 13,579,128 13,579,128 - - - - 1323 1324 342 Fuel Holders, Producers & Accessories 1325 SG P 793,798 793,798 - - - - 1326 SG P - - - - - - 1327 SG P 163,108 163,108 - - - - 1328 956,906 956,906 - - - - 1329 1330 343 Prime Movers 1331 SG P - - - - - - 1332 SG P 194,642,383 194,642,383 - - - - 1333 SG P 67,082,904 67,082,904 - - - - 1334 SG P 3,423,937 3,423,937 - - - - 1335 265,149,224 265,149,224 - - - - 1336 1337 344 Generators 1338 S P - - - - - - 1339 SG P 4,702,434 4,702,434 - - - - 1340 SG P 23,692,468 23,692,468 - - - - 1341 SG P 1,051,161 1,051,161 - - - - 1342 29,446,063 29,446,063 - - - - 1343 1344 345 Accessory Electric Plant 1345 SG P 12,487,927 12,487,927 - - - - 1346 SG P 6,511,604 6,511,604 - - - - 1347 SG P - - - - - - 1348 SG P 171,511 171,511 - - - - 1349 19,171,041 19,171,041 - - - - 1350 1351 346 Misc. Power Plant Equipment 1352 SG P 744,014 744,014 - - - - 1353 SG P 197,293 197,293 - - - - 1354 SG P - - - - - - 1355 941,306 941,306 - - - - 1356 1357 OP Unclassified Other Prod Plant-Acct 300 1358 S P - - - - - - 1359 SG P (32,699) (32,699) - - - - 1360 (32,699) (32,699) - - - - 1361 1362 Total Other Production Plant 332,218,777 332,218,777 - - - - 1363 1364 Experimental Plant 1365 103 Experimental Plant 1366 SG P - - - - - - 1367 Total Experimental Plant - - - - - - 1368 1369 TOTAL PRODUCTION PLANT 799,650,286 799,650,286 - - - - 1370 1371 350 Land and Land Rights 1372 SG T 1,244,972 - 1,244,972 - - - 1373 SG T 2,838,216 - 2,838,216 - - - 1374 SG T 12,503,904 - 12,503,904 - - - 1375 16,587,091 - 16,587,091 - - - 1376 1377 352 Structures and Improvements 1378 S T - - - - - - 1379 SG T 414,713 - 414,713 - - - 1380 SG T 1,045,139 - 1,045,139 - - - 1381 SG T 15,248,995 - 15,248,995 - - - 1382 16,708,847 - 16,708,847 - - - 1383 1384 353 Station Equipment 1385 SG T 6,237,951 - 6,237,951 - - - 1386 SG T 9,084,822 - 9,084,822 - - - 1387 SG T 115,815,375 - 115,815,375 - - - 1388 131,138,148 - 131,138,148 - - - 1389 1390 354 Towers and Fixtures 1391 SG T 7,572,674 - 7,572,674 - - - 1392 SG T 7,760,818 - 7,760,818 - - - 1393 SG T 61,873,044 - 61,873,044 - - - 1394 77,206,535 - 77,206,535 - - - 1395 1396 355 Poles and Fixtures 1397 SG T 3,592,128 - 3,592,128 - - - 1398 SG T 6,783,444 - 6,783,444 - - - 1399 SG T 106,711,520 - 106,711,520 - - - 1400 117,087,092 - 117,087,092 - - - 1401 1402 356 Clearing and Grading 1403 SG T 9,361,169 - 9,361,169 - - - 1404 SG T 9,321,253 - 9,321,253 - - - 1405 SG T 57,052,075 - 57,052,075 - - - 1406 75,734,497 - 75,734,497 - - - 1407 1408 357 Underground Conduit 1409 SG T 377 - 377 - - - 1410 SG T 5,418 - 5,418 - - - 1411 SG T 221,715 - 221,715 - - - 1412 227,509 - 227,509 - - - 1413 1414 358 Underground Conductors 1415 SG T - - - - - - 1416 SG T 64,287 - 64,287 - - - 1417 SG T 422,699 - 422,699 - - - 1418 486,986 - 486,986 - - - 1419 1420 359 Roads and Trails 1421 SG T 110,126 - 110,126 - - - 1422 SG T 26,039 - 26,039 - - - 1423 SG T 569,457 - 569,457 - - - 1424 705,623 - 705,623 - - - 1425 1426 TP Unclassified Trans Plant - Acct 300 1427 SG T 4,431,882 - 4,431,882 - - - 1428 4,431,882 - 4,431,882 - - - 1429 1430 TS0 Unclassified Trans Sub Plant - Acct 300 1431 SG T - - - - - - 1432 - - - - - - 1433 1434 TOTAL TRANSMISSION PLANT 440,314,210 - 440,314,210 - - - 1435 1436 360 Land and Land Rights 1437 S DPW 1,835,903 - - 1,835,903 - - 1438 1,835,903 - - 1,835,903 - - 1439 1440 361 Structures and Improvements 1441 S DPW 3,366,731 - - 3,366,731 - - 1442 3,366,731 - - 3,366,731 - - 1443 1444 362 Station Equipment 1445 S DPW 37,524,250 - - 37,524,250 - - 1446 37,524,250 - - 37,524,250 - - 1447 1448 364 Poles, Towers & Fixtures 1449 S DPW 99,701,062 - - 99,701,062 - - 1450 99,701,062 - - 99,701,062 - - 1451 1452 365 Overhead Conductors 1453 S DPW 40,464,083 - - 40,464,083 - - 1454 40,464,083 - - 40,464,083 - - 1455 1456 366 Underground Conduit 1457 S DPW 10,668,846 - - 10,668,846 - - 1458 10,668,846 - - 10,668,846 - - 1459 1460 367 Underground Conductors 1461 S DPW 29,478,412 - - 29,478,412 - - 1462 29,478,412 - - 29,478,412 - - 1463 1464 368 Line Transformers 1465 S DPW 85,091,706 - - 85,091,706 - - 1466 85,091,706 - - 85,091,706 - - 1467 1468 369 Services 1469 S DPW 44,726,689 - - 44,726,689 - - 1470 44,726,689 - - 44,726,689 - - 1471 1472 370 Meters 1473 S DPW 16,827,950 - - 16,827,950 - - 1474 16,827,950 - - 16,827,950 - - 1475 1476 371 Installations on Customers' Premises 1477 S DPW 170,194 - - 170,194 - - 1478 170,194 - - 170,194 - - 1479 1480 372 Leased Property 1481 S DPW - - - - - - 1482 - - - - - - 1483 1484 373 Street Lights 1485 S DPW 770,243 - - 770,243 - - 1486 770,243 - - 770,243 - - 1487 1488 DP Unclassified Dist Plant - Acct 300 1489 S DPW 3,736,704 - - 3,736,704 - - 1490 3,736,704 - - 3,736,704 - - 1491 1492 DS0 Unclassified Dist Sub Plant - Acct 300 1493 S DPW - - - - - - 1494 - - - - - - 1495 1496 1497 TOTAL DISTRIBUTION PLANT 374,362,774 - - 374,362,774 - - 1498 1499 389 Land and Land Rights 1500 S G-SITUS 193,901 - 59,203 134,697 - - 1501 CN CUST 47,471 - - - 47,471 - 1502 SG PT 20 13 7 - - - 1503 SG G-SG 73 30 42 - - - 1504 SO PTD 429,657 211,792 110,916 106,949 - - 1505 671,121 211,835 170,169 241,646 47,471 - 1506 1507 390 Structures and Improvements 1508 S G-SITUS 11,708,835 - 3,575,045 8,133,790 - - 1509 SG PT 19,816 13,005 6,811 - - - 1510 SG PT 84,508 55,462 29,046 - - - 1511 CN CUST 345,260 - - - 345,260 - 1512 SG G-SG 352,635 146,168 206,467 - - - 1513 SE P 91,464 91,464 - - - - 1514 SO PTD 5,512,131 2,717,114 1,422,959 1,372,058 - - 1515 18,114,649 3,023,214 5,240,328 9,505,847 345,260 - 1516 1517 391 Office Furniture & Equipment 1518 S G-SITUS 435,371 - 132,931 302,439 - - 1519 SG PT - - - - - - 1520 SG PT - - - - - - 1521 CN CUST 187,178 - - - 187,178 - 1522 SG G-SG 225,499 93,470 132,029 - - - 1523 SE P 1,088 1,088 - - - - 1524 SO PTD 3,062,655 1,509,685 790,626 762,344 - - 1525 SG G-SG - - - - - - 1526 SG P 239 239 - - - - 1527 3,912,030 1,604,482 1,055,586 1,064,783 187,178 - 1528 1529 392 Transportation Equipment 1530 S G-SITUS 6,494,373 - 1,982,920 4,511,454 - - 1531 SO PTD 386,804 190,669 99,854 96,282 - - 1532 SG G-SG 1,313,222 544,334 768,888 - - - 1533 CN CUST - - - - - - 1534 SG PT 26,901 17,655 9,246 - - - 1535 SE P 31,833 31,833 - - - - 1536 SG PT 4,174 2,740 1,435 - - - 1537 SG G-SG 17,705 7,339 10,366 - - - 1538 SG PT 2,640 1,732 907 - - - 1539 8,277,652 796,301 2,873,615 4,607,735 - - 1540 1541 393 Stores Equipment 1542 S G-SITUS 508,372 - 155,221 353,151 - - 1543 SG PT - - - - - - 1544 SG PT - - - - - - 1545 SO PTD 14,581 7,188 3,764 3,630 - - 1546 SG G-SG 346,946 143,810 203,136 - - - 1547 SG PT 3,190 2,094 1,097 - - - 1548 873,089 153,091 363,217 356,781 - - 1549 1550 394 Tools, Shop & Garage Equipment 1551 S G-SITUS 2,131,149 - 650,701 1,480,448 - - 1552 SG PT 5,520 3,623 1,897 - - - 1553 SG G-SG 1,331,083 551,737 779,346 - - - 1554 SO PTD 123,032 60,646 31,761 30,625 - - 1555 SE P 7,710 7,710 - - - - 1556 SG PT - - - - - - 1557 SG G-SG 103,049 42,714 60,335 - - - 1558 SG G-SG 5,315 2,203 3,112 - - - 1559 3,706,858 668,634 1,527,152 1,511,072 - - 1560 1561 395 Laboratory Equipment 1562 S G-SITUS 1,307,124 - 399,103 908,022 - - 1563 SG PT - - - - - - 1564 SG PT - - - - - - 1565 SO PTD 283,696 139,843 73,236 70,617 - - 1566 SE P 86,351 86,351 - - - - 1567 SG G-SG 363,096 150,504 212,592 - - - 1568 SG G-SG 13,217 5,478 7,738 - - - 1569 SG G-SG 829 344 485 - - - 1570 2,054,313 382,521 693,154 978,638 - - 1571 1572 396 Power Operated Equipment 1573 S G-SITUS 10,849,605 - 3,312,698 7,536,908 - - 1574 SG PT 15,487 10,164 5,323 - - - 1575 SG G-SG 2,645,184 1,096,435 1,548,748 - - - 1576 SO PTD 352,263 173,642 90,937 87,684 - - 1577 SG PT 62,510 41,025 21,485 - - - 1578 SE P 15,437 15,437 - - - - 1579 SG G-SG - - - - - - 1580 SG G-SG 80,867 33,520 47,347 - - - 1581 14,021,353 1,370,223 5,026,538 7,624,591 - - 1582 1583 397 Communication Equipment 1584 S G-SITUS 11,525,364 - 3,519,026 8,006,338 - - 1585 SG PT 24,386 16,004.45 8,382 - - - 1586 SG PT 67,195 44,100 23,095 - - - 1587 SO PTD 6,191,626 3,052,060 1,598,371 1,541,195 - - 1588 CN CUST 161,889 - - - 161,889 - 1589 SG G-SG 10,649,292 4,414,158 6,235,134 - - - 1590 SE P 23,467 23,467 - - - - 1591 SG G-SG 76,006 31,505 44,501 - - - 1592 SG G-SG 983 408 576 - - - 1593 28,720,208 7,581,701 11,429,085 9,547,533 161,889 - 1594 1595 398 Misc. Equipment 1596 S G-SITUS 81,874 - 24,998 56,875 - - 1597 SG PT - - - - - - 1598 SG PT - - - - - - 1599 CN CUST 3,470 - - - 3,470 - 1600 SO PTD 125,890 62,056 32,499 31,336 - - 1601 SE P 259 259 - - - - 1602 SG G-SG 161,844 67,085 94,759 - - - 1603 SG G-SG - - - - - - 1604 373,337 129,399 152,256 88,211 3,470 - 1605 1606 399 Coal Mine 1607 SE P 5,159,158 5,159,158 - - - - 1608 SE P - - - - - - 1609 1610 5,159,158 5,159,158 - - - - 1611 1612 399L WIDCO Capital Lease 1613 SE P - - - - - - 1614 - - - - - - 1615 1616 Remove Remaining Capital Leases P - - - - - - 1617 - - - - - - 1618 1619 1011390 General Capital Leases 1620 1621 S G-SITUS - - - - - - 1622 SG P 664,877 664,877 - - - - 1623 SO PTD 79,746 39,309 20,586 19,850 - - 1624 744,623 704,186 20,586 19,850 - - 1625 1626 Remove Capital Leases (744,623) (704,186) (20,586) (19,850) - - 1627 1628 1629 392L General Vehicles Capital Leases 1630 SO LABOR - - - - - - 1631 - - - - - - 1632 1633 Remove Capital Leases PTD - - - - - - 1634 - - - - - - 1635 1636 GP Unclassified Gen Plant - Acct 300 1637 S G-SITUS - - - - - - 1638 SO PTD 2,862,956 1,411,247 739,074 712,636 - - 1639 CN CUST - - - - - - 1640 SG G-SG - - - - - - 1641 SG PT - - - - - - 1642 SG PT - - - - - - 1643 2,862,956 1,411,247 739,074 712,636 - - 1644 1645 399G Unclassified Gen Plant - Acct 300 1646 S G-SITUS - - - - - - 1647 SO PTD - - - - - - 1648 SG G-SG - - - - - - 1649 SG PT - - - - - - 1650 SG PT - - - - - - 1651 - - - - - - 16521653 TOTAL GENERAL PLANT 88,746,723 22,491,806 29,270,175 36,239,474 745,268 - 1654 1655 301 Organization 1656 S I-SITUS - - - - - - 1657 SO PTD - - - - - - 1658 SG I-SG - - - - - - 1659 - - - - - - 1660 302 Franchise & Consent 1661 S I-SITUS 1,000,000 3,541,431 (1,562,017) (979,414) - - 1662 SG I-SG 611,068 510,343 100,725 - - - 1663 SG I-SG 10,358,924 8,651,421 1,707,503 - - - 1664 SG I-SG 552,714 461,608 91,106 - - - 1665 SG P - - - - - - 1666 SG P 35,525 35,525 - - - - 1667 12,558,231 13,200,329 337,316 (979,414) - - 1668 1669 303 Miscellaneous Intangible Plant 1670 S I-SITUS 3,371,145 11,938,679 (5,265,786) (3,301,747) - - 1671 SG I-SG 11,084,154 9,257,109 1,827,045 - - - 1672 SO PTD 22,967,192 11,321,298 5,928,992 5,716,902 - - 1673 SE P - - - - - - 1674 CN CUST 7,746,064 - - - 7,746,064 - 1675 SG P - - - - - - 1676 SG I-DGP - - - - - - 1677 45,168,556 32,517,085 2,490,251 2,415,155 7,746,064 - 1678 303 Less Non-Utility Plant 1679 S I-SITUS - - - - - - 1680 - - - - - - 1681 1682 I00 Unclassified Intangible Plant - Acct 300 1683 S I-SITUS - - - - - - 1684 SG I-SG - - - - - - 1685 SG P - - - - - - 1686 SO PTD - - - - - - 1687 - - - - - - 16881689 TOTAL INTANGIBLE PLANT 57,726,786 45,717,414 2,827,568 1,435,741 7,746,064 - 1690 1691 1692 TOTAL ELECTRIC PLANT IN SERVICE 1,760,800,780 867,859,507 472,411,952 412,037,989 8,491,332 - 1693 1694 105 Plant Held For Future Use 1695 S DPW - - - - - - 1696 SG P - - - - - - 1697 SG T (527,467) - (527,467) - - - 1698 SG P 527,467 527,467 - - - - 1699 SE P - - - - - - 1700 SG G - - - - - - 1701 (0) 527,467 (527,467) - - - 1702 1703 114 Electric Plant Acquisition Adjustments 1704 S P - - - - - - 1705 SG P 8,553,673 8,553,673 - - - - 1706 SG P - - - - - - 1707 8,553,673 8,553,673 - - - - 1708 1709 115 Accum Provision for Asset Acquisition Adjustments 1710 S P - - - - - - 1711 SG P (8,132,643) (8,132,643) - - - - 1712 SG P - - - - - - 1713 (8,132,643) (8,132,643) - - - - 1714 1715 128 Pensions SO LABOR - - - - - - 1716 - - - - - - 1717 1718 124 Weatherization 1719 S DMSC - - - - - - 1720 SO DMSC (286) - - - - (286) 1721 (286) - - - - (286) 1722 1723 182W Weatherization 1724 S DMSC 1,687,321 - - - - 1,687,321 1725 SG DMSC - - - - - - 1726 SGCT DMSC - - - - - - 1727 SO DMSC - - - - - - 1728 1,687,321 - - - - 1,687,321 1729 1730 186 Weatherization 1731 S DMSC - - - - - - 1732 CN CUST - - - - - - 1733 CNP CUST - - - - - - 1734 SG DMSC - - - - - - 1735 SO DMSC - - - - - - 1736 - - - - - - 1737 1738 Total Weatherization 1,687,035 - - - - 1,687,035 1739 1740 151 Fuel Stock 1741 SE P 11,015,792 11,015,792 - - - - 1742 SE P - - - - - - 1743 SE P 492,025 492,025 - - - - 1744 11,507,817 11,507,817 - - - - 1745 1746 152 Fuel Stock - Undistributed 1747 SE P - - - - - - 1748 - - - - - - 1749 1750 25316 DG&T Working Capital Deposit 1751 SE P (134,578) (134,578) - - - - 1752 (134,578) (134,578) - - - - 1753 1754 25317 DG&T Working Capital Deposit 1755 SE P (176,605) (176,605) - - - - 1756 (176,605) (176,605) - - - - 1757 1758 25319 Provo Working Capital Deposit 1759 SE P - - - - - - 1760 - - - - - - 1761 1762 Total Fuel Stock 11,196,634 11,196,634 - - - - 1763 1764 154 Materials and Supplies 1765 S MSS 5,774,202 4,787,068 60,686 926,448 - - 1766 SG MSS (95,402) (79,092) (1,003) (15,307) - - 1767 SE MSS - - - - - - 1768 SO MSS (76,643) (63,541) (806) (12,297) - - 1769 SG MSS 6,869,277 5,694,933 72,195 1,102,148 - - 1770 SG MSS 470 390 5 75 - - 1771 SNPD MSS (68,747) (56,994) (723) (11,030) - - 1772 SG MSS - - - - - - 1773 SG MSS - - - - - - 1774 SG MSS - - - - - - 1775 SG MSS - - - - - - 1776 SG MSS 529,024 438,584 5,560 84,880 - - 1777 SG MSS - - - - - - 1778 12,932,181 10,721,349 135,915 2,074,917 - - 1779 1780 163 Stores Expense Undistributed 1781 SO MSS - - - - - - 1782 1783 - - - - - - 1784 1785 25318 Provo Working Capital Deposit 1786 SG MSS (16,137) (13,379) (170) (2,589) - - 1787 1788 (16,137) (13,379) (170) (2,589) - - 1789 1790 Total Materials & Supplies 12,916,044 10,707,970 135,746 2,072,328 - - 1791 1792 165 Prepayments 1793 S DMSC 361,935 - - - - 361,935 1794 GPS GP 768,807 367,132 190,365 211,304 6 - 1795 SG PT 251,195 164,859 86,336 - - - 1796 SE P 921 921 - - - - 1797 SO PTD 1,115,560 549,897 287,982 277,681 - - 1798 2,498,419 1,082,809 564,684 488,985 6 361,935 1799 1800 182M Misc Regulatory Assets 1801 S DDS2 (3,098,599) (3,108,947) (85,073) (477,258) 550,736 21,943 1802 SG DEFSG 4,083,859 3,524,519 559,340 - - - 1803 SGCT P - - - - - - 1804 SG-P DEFSG 4,637 4,002 635 - - - 1805 SE P 10,822,901 10,822,901 - - - - 1806 SG P - - - - - - 1807 SO DDSO2 3,234,216 1,415,993 272,836 1,137,807 382,295 25,284 1808 15,047,014 12,658,469 747,739 660,549 933,031 47,227 1809 1810 186M Misc Deferred Debits 1811 S LABOR - - - - - - 1812 SG P - - - - - - 1813 SG P - - - - - - 1814 SG DEFSG 5,201,446 4,489,037 712,409 - - - 1815 SO LABOR 51,348 23,084 4,321 17,467 6,476 - 1816 SE P 323,501 323,501 - - - - 1817 SNPPS P - - - - - - 1818 EXCTAX GP - - - - - - 1819 5,576,295 4,835,622 716,729 17,467 6,476 - 1820 1821 Working Capital 1822 CWC Cash Working Capital 1823 S CWC 307,134 223,714 41,552 29,878 9,934 2,056 1824 SO CWC - - - - - - 1825 SE CWC - - - - - - 1826 307,134 223,714 41,552 29,878 9,934 2,056 1827 1828 OWC Other Working Capital 1829 131 SNP GP - - - - - - 1830 232 SG P (176,604) (176,604) - - - - 1831 143 SO GP 2,233,548 1,066,597 553,051 613,884 17 - 1832 232 SO PTD (399,703) (197,027) (103,184) (99,492) - - 1833 232 SE P (112,999) (112,999) - - - - 1834 2533 SE P (466,671) (466,671) - - - - 1835 230 SE P - - - - - - 1836 254105 SE P - - - - - - 1837 1,077,571 113,296 449,867 514,391 17 - 1838 1839 Total Working Capital 1,384,705 337,010 491,419 544,269 9,951 2,056 1840 1841 Miscellaneous Rate DRB 1842 18221 Unrec Plant & Reg Study Costs 1843 S P - - - - - - 1844 1845 - - - - - - 1846 1847 18222 Nuclear Plant - Trojan 1848 S P - - - - - - 1849 TROJP P - - - - - - 1850 TROJD P - - - - - - 1851 - - - - - - 1852 1853 1869 Misc Deferred Debits-Trojan 1854 S P - - - - - - 1855 SNPPN P - - - - - - 1856 - - - - - - 1857 1858 141 Impact Housing - Notes Receivable 1859 SG P - - - - - - 1860 1861 - - - - - - 1862 1863 TOTAL MISCELLANEOUS RATE DRB - - - - - - 1864 1865 1866 TOTAL RATE DRB ADDITIONS 50,727,176 41,767,012 2,128,850 3,783,598 949,464 2,098,252 1867 1868 235 Customer Service Deposits 1869 S CUST - - - - - - 1870 - - - - - - 1871 1872 2281 Accum Prov for Property Insurance 1873 S PTD (889,710) (438,568) (229,679) (221,463) - - 1874 (889,710) (438,568) (229,679) (221,463) - - 1875 1876 2282 Accum Prov for Injuries & Damages 1877 SO PTD (683,938) (337,136) (176,559) (170,243) - - 1878 (683,938) (337,136) (176,559) (170,243) - - 1879 1880 2283 Accum Prov for Pensions & Benefits 1881 SG P - - - - - - 1882 SO PTD (92,371) (45,533) (23,846) (22,993) - - 1883 (92,371) (45,533) (23,846) (22,993) - - 1884 25335 Accum Prov for Pensions Obligation 1885 SE P (7,508,011) (7,508,011) - - - - 1886 (7,508,011) (7,508,011) - - - - 1887 22841 Accum Hydro Relicensing Obligation 1888 SG P (19,299) (19,299) - - - - 1889 (19,299) (19,299) - - - - 1890 1891 254 Reg Liabilities - Insurance Provision 1892 SO PTD (1,049,211) (517,191) (270,854) (261,165) - - 1893 S P (85,924,605) (85,924,605) - - - - 1894 SG P (1,194,569) (1,194,569) - - - - 1895 (88,168,385) (87,636,365) (270,854) (261,165) - - 1896 1897 22842 Accum Misc Oper Prov-Trojan 1898 230 TROJD P (337,157) (337,157) - - - - 1899 254105 TROJD P - - - - - - 1900 (337,157) (337,157) - - - - 1901 1902 252 Customer Advances for Construction 1903 S DPW (347,212) - - (347,212) - - 1904 SE DPW - - - - - - 1905 SG T (4,902,728) - (4,902,728) - - - 1906 SO DPW - - - - - - 1907 CN CUST - - - - - - 1908 (5,249,940) - (4,902,728) (347,212) - - 1909 1910 25398 SO2 Emissions 1911 SE P - - - - - - 1912 - - - - - - 1913 1914 25399 Other Deferred Credits 1915 S P (66,823) (66,823) - - - - 1916 SO LABOR (3,220,790) (1,447,932) (271,014) (1,095,614) (406,230) - 1917 SG P (1,343,626) (1,343,626) - - - - 1918 SE P (497,678) (497,678) - - - - 1919 (5,128,917) (3,356,059) (271,014) (1,095,614) (406,230) - 1920 1921 190 Accumulated Deferred Income Taxes 1922 S P 21,354,932 21,354,932 - - - - 1923 CN CUST - - - - - - 1924 SO LABOR 4,416,070 1,985,280 371,590 1,502,212 556,988 - 1925 DGP P - - - - - - 1926 IBT IBT - - - - - - 1927 BADDEBT CUST 112,695 - - - 112,695 - 1928 TROJP P - - - - - - 1929 SG P 716,601 716,601 - - - - 1930 SE P 1,622,304 1,622,304 - - - - 1931 SNP PTD - - - - - - 1932 SNPD DPW 74,614 - - 74,614 - - 1933 28,297,216 25,679,117 371,590 1,576,826 669,682 - 1934 1935 281 Accumulated Deferred Income Taxes 1936 S P - - - - - - 1937 DGP PT - - - - - - 1938 SNPT T - - - - - - 1939 - - - - - - 1940 1941 282 Accumulated Deferred Income Taxes 0.12 1942 S GP (166,236,954) (79,383,929) (41,162,060) (45,689,722) (1,243) - 1943 DITBAL ACCMDIT (22,273) (10,543) (5,941) (5,774) (15) - 1944 SNP PT 349,529 229,395 120,134 - - - 1945 SO LABOR (192,980) (86,756) (16,238) (65,646) (24,340) - 1946 GPS PTD - - - - - - 1947 SNPD DPW (1,092) - - (1,092) - - 1948 SG P (7,788,215) (7,788,215) - - - - 1949 SCHMDEXP GP - - - - - - 1950 TAXDEPR TAXDEPR - - - - - - 1951 CN CUST 674 - - - 674 - 1952 IBT PT - - - - - - 1953 SSGCT PT - - - - - - 1954 SSGCH P - - - - - - 1955 SE P (166,606) (166,606) - - - - 1956 SG P - - - - - - 1957 (174,057,916) (87,206,653) (41,064,105) (45,762,233) (24,925) - 1958 1959 283 Accumulated Deferred Income Taxes 1960 S GP 672,850 321,310 166,605 184,931 5 - 1961 SG P (1,063,150) (1,063,150) - - - - 1962 SE P (817,356) (817,356) - - - - 1963 SO LABOR (1,334,953) (600,139) (112,330) (454,110) (168,374) - 1964 GPS GP (396,299) (189,246) (98,128) (108,922) (3) - 1965 SNP PTD (55,880) (27,545) (14,425) (13,909) - - 1966 TROJP P - - - - - - 1967 SG P - - - - - - 1968 SGCT P - - - - - - 1969 SG P - - - - - - 1970 (2,994,787) (2,376,127) (58,278) (392,010) (168,372) - 1971 1972 TOTAL ACCUMULATED DEF INCOME TAX (148,755,487) (63,903,663) (40,750,793) (44,577,417) 476,386 - 1973 1974 255 Accumulated Investment Tax Credit 1975 S PTD (35,313) (17,407) (9,116) (8,790) - - 1976 ITC84 PTD - - - - - - 1977 ITC85 PTD - - - - - - 1978 ITC86 PTD - - - - - - 1979 ITC88 PTD - - - - - - 1980 ITC89 PTD - - - - - - 1981 ITC90 PTD (3,935) (1,940) (1,016) (980) - - 1982 SG PTD (12,454) (6,139) (3,215) (3,100) - - 1983 (51,702) (25,486) (13,347) (12,870) - - 1984 1985 TOTAL RATE DRB DEDUCTIONS (249,376,905) (156,099,265) (46,638,819) (46,708,977) 70,156 - 1986 1987 108SP Steam Prod Plant Accumulated Depr 1988 1989 S P 1,010,896 1,010,896 - - - - 1990 SG P (46,060,072) (46,060,072) - - - - 1991 SG P (43,871,525) (43,871,525) - - - - 1992 SG P (78,389,598) (78,389,598) - - - - 1993 SG P - - - - - - 1994 SG P (14,971,540) (14,971,540) - - - - 1995 (182,281,839) (182,281,839) - - - - 1996 1997 108NP Nuclear Prod Plant Accumulated Depr 1998 SG P - - - - - - 1999 SG P - - - - - - 2000 SG P - - - - - - 2001 - - - - - - 2002 2003 2004 108HP Hydraulic Prod Plant Accum Depr 2005 SG P (10,191,985) (10,191,985) - - - - 2006 SG P (1,843,113) (1,843,113) - - - - 2007 SG P (11,730,974) (11,730,974) - - - - 2008 SG P (3,227,905) (3,227,905) - - - - 2009 (26,993,978) (26,993,978) - - - - 2010 2011 108OP Other Production Plant - Accum Depr 2012 S P - - - - - - 2013 SG P - - - - - - 2014 SG P 27,164,227 27,164,227 - - - - 2015 SG P (27,572,703) (27,572,703) - - - - 2016 SG P (2,276,386) (2,276,386) - - - - 2017 (2,684,862) (2,684,862) - - - - 2018 2019 108EP Experimental Plant - Accum Depr 2020 DGP P - - - - - - 2021 P - - - - - - 2022 - - - - - - 2023 2024 Post-Merger Hydro Depr (Step 1 Adj) 2025 DGP - 2026 DGU - 2027 SG - 2028 2029 2030 TOTAL PRODUCTION PLANT DEPRECIATION (211,960,679) (211,960,679) - - - - 2031 2032 108TP Transmission Plant Accumulated Depr 2033 SG T (21,310,670) - (21,310,670) - - - 2034 SG T (25,387,606) - (25,387,606) - - - 2035 SG T (63,962,025) - (63,962,025) - - - 2036 TOTAL TRANS PLANT ACCUM DEPR (110,660,301) - (110,660,301) - - - 2037 2038 108360 Land and Land Rights 2039 S DPW (462,835) - - (462,835) - - 2040 (462,835) - - (462,835) - - 2041 2042 108361 Structures and Improvements 2043 S DPW (761,234) - - (761,234) - - 2044 (761,234) - - (761,234) - - 2045 2046 108362 Station Equipment 2047 S DPW (14,084,168) - - (14,084,168) - - 2048 (14,084,168) - - (14,084,168) - - 2049 2050 108364 Poles, Towers & Fixtures 2051 S DPW (41,266,754) - - (41,266,754) - - 2052 (41,266,754) - - (41,266,754) - - 2053 2054 108365 Overhead Conductors 2055 S DPW (17,554,438) - - (17,554,438) - - 2056 (17,554,438) - - (17,554,438) - - 2057 2058 108366 Underground Conduit 2059 S DPW (4,573,843) - - (4,573,843) - - 2060 (4,573,843) - - (4,573,843) - - 2061 2062 108367 Underground Conductors 2063 S DPW (14,304,266) - - (14,304,266) - - 2064 (14,304,266) - - (14,304,266) - - 2065 2066 108368 Line Transformers 2067 S DPW (29,574,773) - - (29,574,773) - - 2068 (29,574,773) - - (29,574,773) - - 2069 2070 108369 Services 2071 S DPW (18,691,598) - - (18,691,598) - - 2072 (18,691,598) - - (18,691,598) - - 2073 2074 108370 Meters 2075 S DPW (10,407,202) - - (10,407,202) - - 2076 (10,407,202) - - (10,407,202) - - 2077 2078 108371 Installations on Customers' Premises 2079 S DPW (143,058) - - (143,058) - - 2080 (143,058) - - (143,058) - - 2081 2082 108372 Leased Property 2083 S DPW - - - - - - 2084 - - - - - - 2085 2086 108373 Street Lights 2087 S DPW (465,953) - - (465,953) - - 2088 (465,953) - - (465,953) - - 2089 2090 108D00 Unclassified Dist Plant - Acct 300 2091 S DPW - - - - - - 2092 - - - - - - 2093 2094 108DS Unclassified Dist Sub Plant - Acct 300 2095 S DPW - - - - - - 2096 - - - - - - 2097 2098 108DP Unclassified Dist Sub Plant - Acct 300 2099 S DPW 213,252 - - 213,252 - - 2100 213,252 - - 213,252 - - 2101 2102 2103 TOTAL DISTRIBUTION PLANT DEPR (152,076,869) - - (152,076,869) - - 2104 2105 108GP General Plant Accumulated Depr 2106 S G-SITUS (17,265,074) - (5,271,525) (11,993,549) - - 2107 SG PT (51,786) (33,987) (17,799) - - - 2108 SG PT (175,518) (115,192) (60,326) - - - 2109 SG G-SG (6,990,008) (2,897,376) (4,092,632) - - - 2110 CN CUST (279,318) - - - (279,318) - 2111 SO PTD (6,280,533) (3,095,885) (1,621,323) (1,563,325) - - 2112 SE P (107,332) (107,332) - - - - 2113 SG G-SG (6,839) (2,835) (4,004) - - - 2114 SG G-SG (164,995) (68,391) (96,604) - - - 2115 (31,321,403) (6,320,997) (11,164,213) (13,556,874) (279,318) - 2116 2117 2118 108MP Mining Plant Accumulated Depr. 2119 S P - - - - - - 2120 DEU P - - - - - - 2121 SE P - - - - - - 2122 - - - - - - 2123 2124 108MP Less Centralia Situs Depreciation 2125 S P - - - - - - 2126 - - - - - - 2127 2128 1081390 Accum Depr - Capital Lease 2129 SO PTD - - - - - - 2130 2131 2132 Remove Capital Leases P - - - - - - 2133 - - - - - - 2134 2135 1081399 Accum Depr - Capital Lease 2136 S P - - - - - - 2137 SE P - - - - - - 2138 2139 2140 Remove Capital Leases P - - - - - - 2141 - - - - - - 2142 2143 2144 TOTAL GENERAL PLANT ACCUM DEPR (31,321,403) (6,320,997) (11,164,213) (13,556,874) (279,318) - 2145 2146 2147 TOTAL ACCUM DEPR - PLANT IN SERVICE (506,019,251) (218,281,676) (121,824,514) (165,633,743) (279,318) - 2148 2149 2150 111SP Accum Prov for Amort-Steam 2151 SG P - - - - - - 2152 SG P - - - - - - 2153 - - - - - - 2154 2155 2156 111GP Accum Prov for Amort-General 2157 S G-SITUS (333,771) - (101,910) (231,861) - - 2158 CN CUST - - - - - - 2159 SG I-SG - - - - - - 2160 SO PTD (204,924) (101,014) (52,901) (51,009) - - 2161 SE P - - - - - - 2162 (538,695) (101,014) (154,811) (282,870) - - 2163 2164 2165 111HP Accum Prov for Amort-Hydro 2166 SG P - - - - - - 2167 SG P - - - - - - 2168 SG P (157,927) (157,927) - - - - 2169 SG P - - - - - - 2170 (157,927) (157,927) - - - - 2171 2172 2173 111IP Accum Prov for Amort-Intangible Plant 2174 S I-SITUS (942,377) (3,337,362) 1,472,009 922,977 - - 2175 SG I-DGP - - - - - - 2176 SG I-DGU (29,441) (29,441) - - - - 2177 SE P - - - - - - 2178 SG I-SG (5,495,642) (4,589,773) (905,869) - - - 2179 CN CUST (5,997,217) - - - (5,997,217) - 2180 SG I-SG (6,357,888) (5,309,892) (1,047,996) - - - 2181 SG I-SG (366,618) (306,187) (60,431) - - - 2182 SG P - - - - - - 2183 SG P (1,561) (1,561) - - - - 2184 SO PTD (16,952,047) (8,356,231) (4,376,179) (4,219,636) - - 2185 (36,142,791) (21,930,448) (4,918,467) (3,296,659) (5,997,217) - 2186 111IP Less Non-Utility Plant 2187 OTH NUTIL - - - - - - 2188 (36,142,791) (21,930,448) (4,918,467) (3,296,659) (5,997,217) - 2189 2190 111390 Accum-Prov for Amort-Mining 2191 S G-SITUS - - - - - - 2192 SG P - - - - - - 2193 SO PTD - - - - - - 2194 - - - - - - 2195 2196 Remove Capital Lease Amort - - - - - - 2197 - - - - - TOTAL ACCUM PROV FOR AMORTIZATION (36,839,412) (22,189,389) (5,073,278) (3,579,529) (5,997,217) - Pa c i f i C o r p 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 FU N C T I O N A L F A C T O R S Fu n c t i o n D e s c r i p t i o n P r o d u c t i o n T r a n s m i s s i o n D P W C U S T D M S C T o t a l AC C M D I T D e f e r r e d I n c o m e T a x 4 7 . 3 3 3 6 % 2 6 . 6 7 4 8 % 2 5 . 9 2 2 5 % 0 . 0 6 9 1 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % BO O K D E P R B o o k D e p r e c i a t i o n 5 9 . 8 4 9 5 % 1 6 . 4 7 3 3 % 2 3 . 5 4 1 9 % 0 . 1 3 5 4 % 0 . 0 0 0 0 % 10 0 . 0 0 0 0 % CO M _ E Q C o m m u n i c a t i o n E q u i p m e n t A c c t 3 9 7 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 00 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % CU S T D i s t r i b u t i o n R e t a i l 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 .0 0 0 0 % DD S 2 D e f e r r e d D e b i t s - S i t u s 1 0 0 . 3 3 4 0 % 2 . 7 4 5 5 % 1 5 . 4 0 2 4 % - 1 7 . 7 7 3 7 % - 0 . 70 8 2 % 1 0 0 . 0 0 0 0 % DD S 6 D e f e r r e d D e b i t s - S i t u s 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 % DD S O 2 D e f e r r e d D e b i t s - S y s t e m O v e r h e a d 4 3 . 7 8 1 7 % 8 . 4 3 5 9 % 3 5 . 1 8 0 3 % 1 1 .8 2 0 3 % 0 . 7 8 1 8 % 1 0 0 . 0 0 0 0 % DD S O 6 D e f e r r e d D e b i t s - S y s t e m O v e r h e a d 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 00 % 1 0 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % DE F S G D e f e r r e d D e b i t - S y s t e m G e n e r a t i o n 8 6 . 3 0 3 6 % 1 3 . 6 9 6 4 % 0 . 0 0 0 0 % 0 .0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % DM S C D i s t r i b u t i o n M i s c e l l a n e o u s 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 00 0 % 1 0 0 . 0 0 0 0 % DP W D i s t r i b u t i o n P o l e s & W i r e s 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 00 % 1 0 0 . 0 0 0 0 % ES D E n v i r o n m e n t a l S e r v i c e s D e p a r t m e n t 3 0 . 0 0 0 0 % 1 0 . 0 0 0 0 % 6 0 . 0 0 0 0 % 0 . 0 00 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % FE R C F E R C F e e s 4 4 . 8 5 5 7 % 5 5 . 1 4 4 3 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % G G e n e r a l P l a n t 2 0 . 9 5 5 1 % 3 5 . 3 7 9 8 % 4 2 . 2 6 1 7 % 1 . 4 0 3 3 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % G- D G P G e n e r a l P l a n t - D G P F a c t o r 6 3 . 9 1 3 1 % 3 6 . 0 8 6 9 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 00 0 0 % 1 0 0 . 0 0 0 0 % G- D G U G e n e r a l P l a n t - D G U F a c t o r 6 3 . 9 1 3 1 % 3 6 . 0 8 6 9 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 00 0 0 % 1 0 0 . 0 0 0 0 % GP T o t a l P l a n t 4 7 . 7 5 3 5 % 2 4 . 7 6 1 1 % 2 7 . 4 8 4 7 % 0 . 0 0 0 7 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % G- S G G e n e r a l P l a n t - S G F a c t o r 4 1 . 4 5 0 2 % 5 8 . 5 4 9 8 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 00 % 1 0 0 . 0 0 0 0 % G- S I T U S G e n e r a l P l a n t - S I T U S F a c t o r 0 . 0 0 0 0 % 3 0 . 5 3 2 9 % 6 9 . 4 6 7 1 % 0 . 0 0 0 0% 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % I I n t a n g i b l e P l a n t 4 7 . 0 4 4 7 % 1 7 . 6 6 1 3 % 1 4 . 9 8 0 3 % 2 0 . 3 1 3 7 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0% I- D G P I n t a n g i b l e P l a n t - D G P F a c t o r 1 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 % 1 0 0 . 0 0 0 0 % I- D G U I n t a n g i b l e P l a n t - D G U F a c t o r 1 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 % 1 0 0 . 0 0 0 0 % I- S G I n t a n g i b l e P l a n t - S G F a c t o r 8 3 . 5 1 6 6 % 1 6 . 4 8 3 4 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 .0 0 0 0 % 1 0 0 . 0 0 0 0 % I- S I T U S I n t a n g i b l e P l a n t - S I T U S F a c t o r 3 5 4 . 1 4 3 1 % - 1 5 6 . 2 0 1 7 % - 9 7 . 9 4 14 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % LA B O R D i r e c t L a b o r E x p e n s e 4 4 . 9 5 5 8 % 8 . 4 1 4 5 % 3 4 . 0 1 6 9 % 1 2 . 6 1 2 7 % 0 . 0 0 0 0 % 10 0 . 0 0 0 0 % MS S M a t e r i a l s & S u p p l i e s 8 2 . 9 0 4 4 % 1 . 0 5 1 0 % 1 6 . 0 4 4 6 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 .0 0 0 0 % OT H D G P O t h e r R e v e n u e s - D G P F a c t o r 1 7 . 0 1 5 5 % 8 2 . 9 8 4 5 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0. 0 0 0 0 % 1 0 0 . 0 0 0 0 % OT H D G U O t h e r R e v e n u e s - D G U F a c t o r 1 7 . 0 1 5 5 % 8 2 . 9 8 4 5 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0. 0 0 0 0 % 1 0 0 . 0 0 0 0 % OT H S E O t h e r R e v e n u e s - S E F a c t o r 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 00 0 0 % 1 0 0 . 0 0 0 0 % OT H S G O t h e r R e v e n u e s - S G F a c t o r 1 7 . 0 1 5 5 % 8 2 . 9 8 4 5 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 00 0 0 % 1 0 0 . 0 0 0 0 % OT H S G R O t h e r R e v e n u e s - R o l l e d - I n S G F a c t o r 1 7 . 0 1 5 5 % 8 2 . 9 8 4 5 % 0 . 0 0 0 0% 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % OT H S I T U S O t h e r R e v e n u e s - S I T U S - 1 . 5 7 1 1 % 4 0 . 3 7 6 1 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 6 1 . 19 5 0 % 1 0 0 . 0 0 0 0 % OT H S O O t h e r R e v e n u e s - S O F a c t o r 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 00 0 0 % 1 0 0 . 0 0 0 0 % P P r o d u c t i o n 1 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 % 1 0 0 . 0 0 0 0 % SC H M A S c h e d u l e M A d d i t i o n s 4 4 . 2 0 3 3 % 2 1 . 9 4 9 0 % 3 4 . 4 3 2 8 % 0 . 0 6 1 9 % - 0 . 6 4 7 0 % 1 0 0 . 0 0 0 0 % SC H M A F S c h e d u l e M A d d i t i o n s - F l o w T h r o u g h 1 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 % 1 0 0 . 0 0 0 0 % SC H M A P S c h e d u l e M A d d i t i o n s - P e r m a n e n t 7 9 . 0 2 7 1 % 3 . 2 0 6 1 % 1 2 . 9 6 1 1 % 4 . 80 5 7 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M A P - S O S c h e d u l e M A d d i t i o n s - P e r m a n e n t - S O 8 0 . 0 2 9 6 % 3 . 0 5 2 8 % 1 2 . 3 41 6 % 4 . 5 7 6 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M A T S c h e d u l e M A d d i t i o n s - T e m p o r a r y 4 4 . 1 0 3 9 % 2 2 . 0 0 2 5 % 3 4 . 4 9 4 1 % 0 .0 4 8 4 % - 0 . 6 4 8 9 % 1 0 0 . 0 0 0 0 % SC H M A T - G P S S c h e d u l e M A d d i t i o n s - T e m p o r a r y - G P S 4 7 . 7 5 3 5 % 2 4 . 7 6 1 1 % 2 7. 4 8 4 7 % 0 . 0 0 0 7 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M A T - S E S c h e d u l e M A d d i t i o n s - T e m p o r a r y - S E 1 0 0 . 0 2 1 4 % - 0 . 0 0 3 3 % - 0 .0 1 3 2 % - 0 . 0 0 4 9 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M A T - S I T U S S c h e d u l e M A d d i t i o n s - T e m p o r a r y - S I T U S 1 6 8 . 7 1 0 1 % - 2 6 . 24 6 1 % - 4 5 . 6 8 8 3 % 3 . 2 2 4 2 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M A T - S N P S c h e d u l e M A d d i t i o n s - T e m p o r a r y - S N P 4 7 . 7 5 4 4 % 2 4 . 7 6 0 9 % 2 7. 4 8 4 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M A T - S O S c h e d u l e M A d d i t i o n s - T e m p o r a r y - S O 4 4 . 6 4 2 9 % 6 . 5 8 7 1 % 3 4 . 7 47 2 % 1 4 . 0 2 2 8 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M D S c h e d u l e M D e d u c t i o n s 5 4 . 1 4 3 2 % 2 0 . 9 6 2 8 % 2 3 . 8 9 4 6 % 0 . 8 9 7 5 % 0 . 1 0 1 8 % 1 0 0 . 0 0 0 0 % SC H M D F S c h e d u l e M D e d u c t i o n s - F l o w T h r o u g h 1 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 % 1 0 0 . 0 0 0 0 % SC H M D P S c h e d u l e M D e d u c t i o n s - P e r m a n e n t 9 8 . 6 5 9 8 % 0 . 6 3 5 2 % 0 . 7 0 5 0 % 0 . 00 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M D P - S O S c h e d u l e M D e d u c t i o n s - P e r m a n e n t - S O 0 . 0 0 0 0 % SC H M D T S c h e d u l e M D e d u c t i o n s - T e m p o r a r y 5 3 . 9 7 4 2 % 2 1 . 0 4 0 0 % 2 3 . 9 8 2 7 % 0. 9 0 0 9 % 0 . 1 0 2 2 % 1 0 0 . 0 0 0 0 % SC H M D T - G P S S c h e d u l e M D e d u c t i o n s - T e m p o r a r y - G P S 4 7 . 7 5 4 4 % 2 4 . 7 6 0 9 % 27 . 4 8 4 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M D T - S G S c h e d u l e M D e d u c t i o n s - T e m p o r a r y - S G 9 9 . 8 7 7 7 % 0 . 1 2 2 3 % 0 . 0 00 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M D T - S I T U S S c h e d u l e M D e d u c t i o n s - T e m p o r a r y - S I T U S 9 9 . 0 1 8 2 % 0 . 3 6 25 % 1 . 6 1 6 4 % - 1 . 7 4 6 5 % 0 . 7 4 9 4 % 1 0 0 . 0 0 0 0 % SC H M D T - S N P S c h e d u l e M D e d u c t i o n s - T e m p o r a r y - S N P 4 7 . 7 5 4 4 % 2 4 . 7 6 0 9 % 27 . 4 8 4 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % SC H M D T - S O S c h e d u l e M D e d u c t i o n s - T e m p o r a r y - S O 4 4 . 1 1 7 0 % 1 2 . 6 8 1 0 % 3 5 .0 5 4 6 % 8 . 1 4 7 4 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % T T r a n s m i s s i o n 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % TA X D E P R T a x D e p r e c i a t i o n 4 3 . 1 7 3 7 % 2 6 . 3 0 9 4 % 2 9 . 4 1 5 1 % 1 . 1 0 1 8 % 0 . 0 0 0 0 % 10 0 . 0 0 0 0 % TD T r a n s m i s s i o n / D i s t r i b u t i o n 0 . 0 0 0 0 % 4 7 . 3 9 3 3 % 5 2 . 6 0 6 7 % 0 . 0 0 0 0 % 0 . 0 0 00 % 1 0 0 . 0 0 0 0 % CW C C a s h W o r k i n g C a p i t a l 6 6 . 7 4 2 0 % 1 4 . 5 9 3 3 % 1 4 . 3 7 7 2 % 3 . 4 9 5 2 % 0 . 7 9 2 3 % 1 0 0. 0 0 0 0 % DI T E X P D e f e r r e d I n c o m e T a x - E x p e n s e 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 % FI T F e d e r a l I n c o m e T a x e s 1 8 5 . 4 3 1 8 % - 4 0 . 4 3 8 4 % - 4 5 . 8 2 4 2 % 0 . 9 1 0 8 % - 0 . 0 8 0 0% 1 0 0 . 0 0 0 0 % IB T I n c o m e B e f o r e T a x e s - 3 1 7 . 7 0 7 7 % 1 9 7 . 7 1 8 5 % 2 2 4 . 0 5 1 6 % - 4 . 4 5 3 5 % 0 . 3 9 1 1% 1 0 0 . 0 0 0 0 % NO N E N o t F u n c t i o n a l i z e d 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 % NU T I L N o n - U t il i t y 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 % PT P r o d u c t i o n / T r a n s m i s s i o n 6 3 . 9 1 3 1 % 3 6 . 0 8 6 9 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % PT D P r o d , T r a n s , D i s t P l a n t 4 6 . 8 2 1 6 % 2 6 . 4 3 6 6 % 2 6 . 7 4 1 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % RE V R E Q R e v e n u e R e q u i r e m e n t 6 0 . 3 0 5 0 % 1 8 . 8 4 4 3 % 1 8 . 1 3 5 0 % 2 . 2 7 8 8 % 0 . 4 3 7 0 % 10 0 . 0 0 0 0 % SI T S t a t e I n c o m e T a x e s - 3 1 7 . 7 0 7 7 % 1 9 7 . 7 1 8 5 % 2 2 4 . 0 5 1 6 % - 4 . 4 5 3 5 % 0 . 3 9 1 1 % 1 0 0 . 0 0 0 0 % Pa c i f i C o r p 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Ta x D e p r e c i a t i o n 69 5 , 2 3 8 , 7 5 1 26 7 , 1 6 3 , 2 3 4 15 8 , 5 1 8 , 9 8 9 17 8 , 7 9 8 , 9 0 3 90 , 7 5 7 , 6 2 5 - Pe r c e n t o f G e n P l a n t i n F u n c t i o n s 1 0 0 . 0 0 0 0 % 3 6 . 3 5 7 6 % 2 6 . 8 7 8 7 % 2 8 . 3 2 3 8% 8 . 4 3 9 9 % 0 . 0 0 0 0 % Al l o c a t i o n o f G e n P l a n t t o F u n c t i o n s 9 0 , 7 5 7 , 6 2 5 3 2 , 9 9 7 , 2 6 6 2 4 , 3 9 4 , 4 8 8 2 5 , 7 0 6 , 0 0 5 7 , 6 5 9 , 8 6 7 - As s i g n m e n t o f M i n i n g t o P r o d F u n c t i o n - - Ad j u s t e d T o t a l s 69 5 , 2 3 8 , 7 5 1 3 0 0 , 1 6 0 , 5 0 0 1 8 2 , 9 1 3 , 4 7 7 2 0 4 , 5 0 4 , 9 0 8 7 , 6 5 9 , 8 6 7 - TA X D E P R F A C T O R 10 0 . 0 0 0 0 % 43 . 1 7 3 7 % 26 . 3 0 9 4 % 29 . 4 1 5 1 % 1. 1 0 1 8 % 0. 0 0 0 0 % 12 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 s s P l a n t (I n 0 0 0 ' s ) Al l o c . De s c r i p t i o n Fa c t o r Fu n c t . Am o u n t Pr o d u c t i o n Tr a n s m i s s s i o n DP W CU S T O M E R DM I S C Pr o d u c t i o n P l a n t P 1 2 , 4 1 3 , 1 8 3 , 3 9 2 1 2 , 4 1 3 , 1 8 3 , 3 9 2 0 0 0 0 Tr a n s m i s s i o n P l a n t T 6 , 4 3 6 , 3 0 5 , 7 5 1 0 6 , 4 3 6 , 3 0 5 , 7 5 1 0 0 0 Di s t r i b u t i o n P l a n t D P W 7 , 1 4 4 , 3 0 3 , 6 9 8 0 0 7 , 1 4 4 , 3 0 3 , 6 9 8 0 0 Mi n i n g S E P 1 0 8 , 6 1 0 1 0 8 , 6 1 0 0 0 0 0 Ge n e r a l P l a n t Bu s i n e s s C e n t e r s C N C U S T 1 7 , 5 1 8 0 0 0 1 7 , 5 1 8 0 Ut a h M i n e S E P 5 , 6 2 7 5 , 6 2 7 0 0 0 0 SG P 1 2 3 , 6 3 1 1 2 3 , 6 3 1 0 0 0 0 SG T 1 7 4 , 6 3 2 0 1 7 4 , 6 3 2 0 0 0 SO D P W 0 0 0 0 0 0 SS G C T D P W 0 0 0 0 0 0 SS G C T P 0 0 0 0 0 0 Ge n e r a l P l a n t S I T U S D P W 2 3 1 , 1 6 8 0 0 2 3 1 , 1 6 8 0 0 Ge n e r a l P l a n t S I T U S P 0 0 0 0 0 0 Ge n e r a l P l a n t S I T U S T D 4 1 8 , 6 2 5 0 1 9 8 , 4 0 1 2 2 0 , 2 2 5 0 0 To t a l G e n e r a l P l a n t 9 7 1 , 2 0 1 1 2 9 , 2 5 8 3 7 3 , 0 3 3 4 5 1 , 3 9 3 1 7 , 5 1 8 0 In t a n g i b l e P l a n t Cu s t o m e r S e r v i c e S y s C N C U S T 1 7 6 , 9 3 2 0 0 0 1 7 6 , 9 3 2 0 Cu s t o m e r S e r v i c e S y s S E P 0 0 0 0 0 0 Wa s h i n g t o n H y d r o S G P 1 2 2 , 0 4 1 1 2 2 , 0 4 1 0 0 0 0 Ut a h H y d r o S G T 6 0 , 6 4 3 0 6 0 , 6 4 3 0 0 0 Co l o r a d o S t e a m - U P D S G - P P 1 7 5 , 2 6 6 1 7 5 , 2 6 6 0 0 0 0 SG - U P 9 , 9 5 1 9 , 9 5 1 0 0 0 0 Or e g o n T r a n s S O P 3 0 , 2 0 2 3 0 , 2 0 2 0 0 0 0 Ut a h M i n e S O P T D 2 7 2 , 6 1 1 1 3 0 , 1 8 4 6 7 , 5 0 1 7 4 , 9 2 6 0 0 Ut a h S O T D 4 2 , 1 6 6 0 1 9 , 9 8 4 2 2 , 1 8 2 0 0 Ut a h G / O S O L A B O R 0 0 0 0 0 0 Ut a h G / O S I T U S T D 1 6 , 5 6 6 0 7 , 8 5 1 8 , 7 1 5 0 0 To t a l I n t a n g i b l e P l a n t 9 0 6 , 3 7 9 4 6 7 , 6 4 5 1 5 5 , 9 7 9 1 0 5 , 8 2 3 1 7 6 , 9 3 2 0 GP F a c t o r 10 0 . 0 0 0 0 % 47 . 7 5 3 5 % 24 . 7 6 1 1 % 27 . 4 8 4 7 % 0. 0 0 0 7 % 0. 0 0 0 0 % Fu n c t i o n a l A l l o c a t o r s : P r o d Tr a n s DP W CU S T DM I S C P 1 0 0 . 0 0 0 0 % 1 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 % T 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % TD 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 4 7 . 3 9 3 3 % 5 2 . 6 0 6 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % CU S T 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % DP W 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % PT D 1 0 0 . 0 0 0 0 % 4 7 . 7 5 4 4 % 2 4 . 7 6 0 9 % 2 7 . 4 8 4 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % LA B O R 1 0 0 . 0 0 0 0 % 4 4 . 9 5 5 8 % 8 . 4 1 4 5 % 3 4 . 0 1 6 9 % 1 2 . 6 1 2 7 % 0 . 0 0 0 0 % Pa c i f i C o r p 12 M o n t h s E n d e d D e c e m b e r 2 0 1 8 FE R C F O R M 1 F u n t i o n a l i z a t i o n F a c t o r s Fa c t o r To t a l Pr o d u c t i o n Tr a n s m i s s i o n DP W CU S T DM S C PL A N T 25 , 9 9 3 , 7 9 2 , 8 4 1 1 2 , 4 1 3 , 1 8 3 , 3 9 2 6 , 4 3 6 , 3 0 5 , 7 5 1 7 , 1 4 4 , 3 0 3 , 6 9 8 0 0 UN C L A S S I F I E D P L A N T 0 0 0 TO T A L P L A N T 25 , 9 9 3 , 7 9 2 , 8 4 1 1 2 , 4 1 3 , 1 8 3 , 3 9 2 6 , 4 3 6 , 3 0 5 , 7 5 1 7 , 1 4 4 , 3 0 3 , 6 9 8 0 0 PL A N T % P 10 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % T 10 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % DP W 10 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % PT D 10 0 . 0 0 0 0 % 4 7 . 7 5 4 4 % 2 4 . 7 6 0 9 % 2 7 . 4 8 4 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % PT 10 0 . 0 0 0 0 % 6 5 . 8 5 4 2 % 3 4 . 1 4 5 8 % TD LA B O R 31 9 , 2 0 5 , 3 0 9 1 4 3 , 5 0 1 , 3 4 4 2 6 , 8 5 9 , 5 4 4 1 0 8 , 5 8 3 , 8 7 8 4 0 , 2 6 0 , 5 4 3 0 Ma t e r i a l & S u p p l i e s 81 , 0 8 9 , 0 5 6 6 7 , 2 2 6 , 4 0 5 8 5 2 , 2 3 5 1 3 , 0 1 0 , 4 1 6 0 0 FE R C ( M W h ) 27 , 4 3 5 , 6 6 2 1 2 , 3 0 6 , 4 6 9 1 5 , 1 2 9 , 1 9 3 0 0 0 Pa c i f i C o r p 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 De p r e c i a t i o n E x p e n s e CU S T 9 5 5 - - - 9 5 5 - DP W 1 6 1 , 9 8 1 - - 1 6 1 , 9 8 1 - - P 4 1 5 , 1 5 0 4 1 5 , 1 5 0 - - - - PT D 1 5 , 1 5 4 7 , 2 3 7 3 , 7 5 2 4 , 1 6 5 - - T 1 1 2 , 5 0 8 - 1 1 2 , 5 0 8 - - - Bo o k D e p r e c i a t i o n 70 5 , 7 4 8 4 2 2 , 3 8 6 1 1 6 , 2 6 0 1 6 6 , 1 4 6 9 5 5 - Bo o k D e p r F a c t o r 10 0 . 0 0 % 59 . 8 4 9 5 % 16 . 4 7 3 3 % 23 . 5 4 1 9 % 0. 1 3 5 4 % 0. 0 0 0 0 % P 1 0 0 . 0 0 0 0 % 1 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 % T 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % DP W 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % CU S T 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % PT D 1 0 0 . 0 0 0 0 % 4 7 . 7 5 4 4 % 2 4 . 7 6 0 9 % 2 7 . 4 8 4 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % TD 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 4 7 . 3 9 3 3 % 5 2 . 6 0 6 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % G 1 0 0 . 0 0 0 0 % 2 0 . 9 5 5 1 % 3 5 . 3 7 9 8 % 4 2 . 2 6 1 7 % 1 . 4 0 3 3 % 0 . 0 0 0 0 % Pa c i f i C o r p 12 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 o u n t 4 5 6 Ma i n Ac c o u n t F a c t o r F u n c t i o n A m o u n t P r o d u c t i o n T r a n s m i s s i o n D P W C u s t o m e r D M S C 45 6 O T H E R P ( 1 1 , 0 0 9 ) - 1 1 , 0 0 9 0 0 0 0 45 6 O T H E R T 0 0 0 0 0 0 45 6 S E P 0 0 0 0 0 0 45 6 S E T ( 1 4 , 5 5 8 ) 0 - 1 4 , 5 5 8 0 0 0 45 6 S G P ( 2 0 , 0 5 9 ) - 2 0 , 0 5 9 0 0 0 0 45 6 S G T ( 9 7 , 8 2 6 ) 0 - 9 7 , 8 2 6 0 0 0 45 6 S O D M S C ( 4 , 4 2 0 ) 0 0 0 0 - 4 , 4 2 0 45 6 S I T U S D M S C 4 , 7 5 2 0 0 0 0 4 , 7 5 2 45 6 S I T U S P ( 1 2 2 ) - 1 2 2 0 0 0 0 45 6 S I T U S T 3 , 1 3 5 0 3 , 1 3 5 0 0 0 To t a l S i t u s R e v e n u e s 7, 7 6 5 - 1 2 2 3 , 1 3 5 0 0 4 , 7 5 2 To t a l C N R e v e n u e s 0 0 0 0 0 0 To t a l S E R e v e n u e s -1 4 , 5 5 8 0 - 1 4 , 5 5 8 0 0 0 To t a l S G R e v e n u e s -1 1 7 , 8 8 5 - 2 0 , 0 5 9 - 9 7 , 8 2 6 0 0 0 To t a l S O R e v e n u e s -4 , 4 2 0 0 0 0 0 - 4 , 4 2 0 To t a l O p e r a t i o n -1 4 0 , 1 0 7 - 3 1 , 1 9 0 - 1 0 9 , 2 4 9 0 0 3 3 2 OT H S I T U S 10 0 . 0 0 0 0 % -1 . 5 7 1 1 % 40 . 3 7 6 1 % 0. 0 0 0 0 % 0. 0 0 0 0 % 61 . 1 9 5 0 % CN F a c t o r 0. 0 0 0 0 % OT H S E 10 0 . 0 0 0 0 % 0. 0 0 0 0 % 10 0 . 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % OT H S G 10 0 . 0 0 0 0 % 17 . 0 1 5 5 % 82 . 9 8 4 5 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % OT H S O 10 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 0 0 % To t a l O p e r a t i o n F a c t o r 10 0 . 0 0 0 0 % 22 . 2 6 1 4 % 77 . 9 7 5 8 % 0. 0 0 0 0 % 0. 0 0 0 0 % -0 . 2 3 7 2 % To t a l Pr o d Tr a n s DP W CU S T DM S C P 1 0 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % T 1 0 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % TD 1 0 0 . 0 0 % 0 . 0 0 % 4 7 . 3 9 % 5 2 . 6 1 % 0 . 0 0 % 0 . 0 0 % CU S T 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % DP W 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % PT D 1 0 0 . 0 0 % 4 7 . 7 5 % 2 4 . 7 6 % 2 7 . 4 8 % 0 . 0 0 % 0 . 0 0 % DM S C 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % BA S E D O N T O T A L C O M P A N Y D A T A Pa c i f i C o r p 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Ge n e r a l P l a n t Al l o c . De s c r i p t i o n Fa c t o r Fu n c t . Am o u n t Pr o d Tr a n s DP W CU S T DM S C Bu s i n e s s C e n t e r s C N C U S T 1 7 , 5 1 8 0 0 0 1 7 , 5 1 8 0 SE P 5 , 6 2 7 5 , 6 2 7 0 0 0 0 SG P 1 2 3 , 6 3 1 1 2 3 , 6 3 1 0 0 0 0 SG T 1 7 4 , 6 3 2 0 1 7 4 , 6 3 2 0 0 0 SG T D 0 0 0 0 0 0 Ge n e r a l P l a n t S O D P W 0 0 0 0 0 0 SO P T D 2 7 7 , 0 9 2 1 3 2 , 3 2 4 6 8 , 6 1 1 7 6 , 1 5 8 0 0 SO T D 0 0 0 0 0 0 SO P 0 0 0 0 0 0 SS G C H P 0 0 0 0 0 0 SS G C T D P W 0 0 0 0 0 0 SS G C T P 0 0 0 0 0 0 SI T U S D P W 2 3 1 , 1 6 8 0 0 2 3 1 , 1 6 8 0 0 SI T U S P 0 0 0 0 0 0 SI T U S T D 4 1 8 , 6 2 5 0 1 9 8 , 4 0 1 2 2 0 , 2 2 5 0 0 To t a l - C U S T 17 , 5 1 8 0 0 0 1 7 , 5 1 8 0 To t a l - T D 41 8 , 6 2 5 0 1 9 8 , 4 0 1 2 2 0 , 2 2 5 0 0 To t a l - P T D 27 7 , 0 9 2 1 3 2 , 3 2 4 6 8 , 6 1 1 7 6 , 1 5 8 0 0 To t a l - D P W 23 1 , 1 6 8 0 0 2 3 1 , 1 6 8 0 0 To t a l - S S G C H 0 0 0 0 0 0 To t a l - S S G C T 0 0 0 0 0 0 To t a l - G - S G 29 8 , 2 6 3 1 2 3 , 6 3 1 1 7 4 , 6 3 2 0 0 0 To t a l - S E 5, 6 2 7 5 , 6 2 7 0 0 0 0 To t a l - G - S i t u s 64 9 , 7 9 3 0 1 9 8 , 4 0 1 4 5 1 , 3 9 3 0 0 To t a l - S O 27 7 , 0 9 2 1 3 2 , 3 2 4 6 8 , 6 1 1 7 6 , 1 5 8 0 0 To t a l - G e n e r a l P l a n t 1, 2 4 8 , 2 9 3 2 6 1 , 5 8 2 4 4 1 , 6 4 3 5 2 7 , 5 5 0 1 7 , 5 1 8 0 G- S G F a c t o r 10 0 . 0 0 % 41 . 4 5 0 2 % 58 . 5 4 9 8 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % . 10 0 . 0 0 % 10 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 % G- S I T U S F a c t o r 10 0 . 0 0 % 0. 0 0 0 0 % 30 . 5 3 2 9 % 69 . 4 6 7 1 % 0. 0 0 0 0 % 0. 0 0 0 0 % SO F a c t o r 10 0 . 0 0 % 47 . 7 5 4 4 % 24 . 7 6 0 9 % 27 . 4 8 4 7 % 0. 0 0 0 0 % 0. 0 0 0 0 % G A l l o c a t o r 10 0 . 0 0 % 20 . 9 5 5 1 % 35 . 3 7 9 8 % 42 . 2 6 1 7 % 1. 4 0 3 3 % 0. 0 0 0 0 % To t a l G e n . P l a n t 1 , 2 4 8 , 2 9 3 Mi n i n g 10 8 , 6 1 0 5 , 6 2 7 1 1 4 , 2 3 7 To t a l P 1, 3 5 6 , 9 0 3 Fu n c t i o n a l A l l o c a t o r s : P r o d Tr a n s DP W CU S T DM I S C P 1 0 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % T 1 0 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % TD 1 0 0 . 0 0 % 0 . 0 0 % 4 7 . 3 9 % 5 2 . 6 1 % 0 . 0 0 % 0 . 0 0 % CU S T 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % DP W 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % PT D 1 0 0 . 0 0 % 4 7 . 7 5 % 2 4 . 7 6 % 2 7 . 4 8 % 0 . 0 0 % 0 . 0 0 % GP 1 0 0 . 0 0 % 4 7 . 7 5 % 2 4 . 7 6 % 2 7 . 4 8 % 0 . 0 0 % 0 . 0 0 % Pa c i f i C o r p 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 In t a n g i b l e P l a n t (I n 0 0 0 ' s ) Al l o c . Fa c t o r F u n c t . A m o u n t P r o d u c t i o n T r a n s m i s s s i o n D P W C u s t o m e r D M S C CN C U S T 1 7 6 , 9 3 2 0 0 0 1 7 6 , 9 3 2 0 SE P 0 0 0 0 0 0 SG P 1 2 2 , 0 4 1 1 2 2 , 0 4 1 0 0 0 0 SG T 6 0 , 6 4 3 0 6 0 , 6 4 3 0 0 0 SG - P P 1 7 5 , 2 6 6 1 7 5 , 2 6 6 0 0 0 0 SG - U P 9 , 9 5 1 9 , 9 5 1 0 0 0 0 SO C U S T 1 1 , 1 4 2 0 0 0 1 1 , 1 4 2 0 SO D P W 3 2 , 7 1 5 0 0 3 2 , 7 1 5 0 0 SO P 3 0 , 2 0 2 3 0 , 2 0 2 0 0 0 0 SO P T D 2 7 2 , 6 1 1 1 3 0 , 1 8 4 6 7 , 5 0 1 7 4 , 9 2 6 0 0 SO T 1 , 2 4 0 0 1 , 2 4 0 0 0 0 SO T D 4 2 , 1 6 6 0 1 9 , 9 8 4 2 2 , 1 8 2 0 0 SO L A B O R - 0 0 0 0 0 SO D M S C - 0 0 0 0 0 SI T U S D P W 1 5 8 0 0 1 5 8 0 0 SI T U S P ( 3 2 , 0 8 1 ) ( 3 2 , 0 8 1 ) 0 0 0 0 SI T U S P T D 0 0 0 0 0 0 SI T U S T 6 , 2 9 9 0 6 , 2 9 9 0 0 0 SI T U S T D 1 6 , 5 6 6 0 7 , 8 5 1 8 , 7 1 5 0 0 To t a l - D G P To t a l - D G U To t a l - S G 36 7 , 9 0 1 3 0 7 , 2 5 9 6 0 , 6 4 3 - - - To t a l - S I T U S (9 , 0 5 9 ) ( 3 2 , 0 8 1 ) 1 4 , 1 5 0 8 , 8 7 2 - - To t a l - I n t a n g i b l e 92 5 , 8 5 1 4 3 5 , 5 6 4 1 6 3 , 5 1 7 1 3 8 , 6 9 6 1 8 8 , 0 7 4 - I- S G F A C T O R 10 0 . 0 0 % 83 . 5 1 6 6 % 16 . 4 8 3 4 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % I- S i t u s F A C T O R 10 0 . 0 0 % 35 4 . 1 4 3 1 % -1 5 6 . 2 0 1 7 % -9 7 . 9 4 1 4 % 0. 0 0 0 0 % 0. 0 0 0 0 % I F A C T O R 10 0 . 0 0 % 47 . 0 4 4 7 % 17 . 6 6 1 3 % 14 . 9 8 0 3 % 20 . 3 1 3 7 % 0. 0 0 0 0 % Fu n c t i o n a l A l l o c a t o r s : Pr o d Tr a n s DP W CU S T DM S C P 1 0 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % T 1 0 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % TD 1 0 0 . 0 0 % 0 . 0 0 % 4 7 . 3 9 % 5 2 . 6 1 % 0 . 0 0 % 0 . 0 0 % CU S T 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % DP W 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % PT D 1 0 0 . 0 0 % 4 7 . 7 5 % 2 4 . 7 6 % 2 7 . 4 8 % 0 . 0 0 % 0 . 0 0 % DM S C 1 0 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 0 . 0 0 % 1 0 0 . 0 0 % LA B O R 1 0 0 . 0 0 % 4 4 . 9 6 % 8 . 4 1 % 3 4 . 0 2 % 1 2 . 6 1 % 0 . 0 0 % Pa c i f i C o r p 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Sc h e d u l e M Pr i m a r y PI T A Ac c o u n t Fa c t o r Fu n c t i o n Am o u n t Pr o d u c t i o n Tr a n s m i s s i o n Po l e s & W i r e s Cu s t o m e r s Mi s c e l l a n e o u s AD D I T I O N S SC H M A P - S C H M D E X P SC H M A P SC H M D E X P LA B O R 14 7 . 6 0 66 12 50 19 - SC H M A P - S E SC H M A P SE P 93 . 5 2 94 - - - - SC H M A P - S O SC H M A P SO P 1, 9 4 9 . 7 0 1, 9 5 0 - - - - SC H M A P - S O SC H M A P SO LA B O R 1, 1 1 0 . 1 2 49 9 93 37 8 14 0 - SC H M A P - S O SC H M A P SO PT D - - - - - - 3,0 6 0 2, 4 4 9 93 37 8 14 0 - 3,3 0 1 2, 6 0 9 10 6 42 8 15 9 - SC H M A T - C I A C SC H M A T CIA C DP W 11 4 , 9 4 2 . 4 3 - - 11 4 , 9 4 2 - - SC H M A T - B A D D E B T SC H M A T BA D D E B T CU S T 52 . 1 5 - - - 52 - SC H M A T - S C H M D E X P SC H M A T SC H M D E X P GP 94 3 , 5 0 2 . 2 4 45 0 , 5 5 5 23 3 , 6 2 1 25 9 , 3 1 9 7 - SC H M A T - G P S SC H M A T GP S GP (1 , 7 3 6 . 8 4 ) (8 2 9 ) (4 3 0 ) (4 7 7 ) (0 ) - SC H M A T - S E SC H M A T SE LA B O R (9 . 9 6 ) (4 ) (1 ) (3 ) (1 ) - SC H M A T - S E SC H M A T SE P 25 , 6 0 3 . 2 7 25 , 6 0 3 - - - - SC H M A T - S G SC H M A T SG DP W - - - - - - SC H M A T - S G SC H M A T SG P (7 , 0 4 7 . 1 9 ) (7 , 0 4 7 ) - - - - SC H M A T - S G SC H M A T SG T - - - - - - SC H M A T - S G C T SC H M A T SG C T P - - - - - - SC H M A T - S N P SC H M A T SN P GP 58 3 . 6 9 27 9 14 5 16 0 0 - SC H M A T - S N P SC H M A T SN P PT D 67 , 4 5 9 . 3 7 32 , 2 1 5 16 , 7 0 4 18 , 5 4 1 - - SC H M A T - S N P D SC H M A T SN P D DP W 2, 3 7 2 . 0 6 - - 2,3 7 2 - - SC H M A T - S O SC H M A T SO DM S C - - - - - - SC H M A T - S O SC H M A T SO LA B O R 79 2 . 1 2 35 6 67 26 9 10 0 - SC H M A T - S O SC H M A T SO PT D (7 9 . 6 5 ) (3 8 ) (2 0 ) (2 2 ) - - SC H M A T - O T H E R SC H M A T OT H E R DM S C (7 , 5 0 4 . 9 4 ) - - - - (7 , 5 0 5 ) SC H M A T - O T H E R SC H M A T OT H E R GP 2, 5 9 5 . 8 5 1, 2 4 0 64 3 71 3 0 - SC H M A T - O T H E R SC H M A T OT H E R P (1 2 , 9 2 8 . 2 1 ) (1 2 , 9 2 8 ) - - - - SC H M A T - O T H E R SC H M A T OT H E R PT D 21 , 7 0 3 . 8 6 10 , 3 6 5 5, 3 7 4 5,9 6 5 - - SC H M A T - O T H E R SC H M A T OT H E R CU S T 20 2 . 5 0 - - - 20 2 - SC H M A T - T R O J D SC H M A T TR O J D P (6 0 . 8 4 ) (6 1 ) - - - - SC H M A T - S I T U S SC H M A T SI T U S DM S C - - - - - - SC H M A T - S I T U S SC H M A T SI T U S DP W (1 , 4 7 8 . 9 1 ) - - (1 , 4 7 9 ) - - SC H M A T - S I T U S SC H M A T SI T U S ES D 14 0 . 3 9 42 14 84 - - SC H M A T - S I T U S SC H M A T SI T U S GP - - - - - - SC H M A T - S I T U S SC H M A T SI T U S LA B O R 1, 5 7 6 . 8 0 70 9 13 3 53 6 19 9 - SC H M A T - S I T U S SC H M A T SI T U S P 13 , 0 6 0 . 6 4 13 , 0 6 1 - - - - SC H M A T - S I T U S SC H M A T SI T U S PT D (7 , 1 3 0 . 7 2 ) (3 , 4 0 5 ) (1 , 7 6 6 ) (1 , 9 6 0 ) - - SC H M A T - S I T U S SC H M A T SI T U S T - - - - - - (1 , 7 3 7 ) (8 2 9 ) (4 3 0 ) (4 7 7 ) (0 ) - 25 , 5 9 3 25 , 5 9 9 (1 ) (3 ) (1 ) - 68 , 0 4 3 32 , 4 9 4 16 , 8 4 8 18 , 7 0 1 0 - 6,1 6 8 10 , 4 0 6 (1 , 6 1 9 ) (2 , 8 1 8 ) 19 9 - 71 2 31 8 47 24 8 10 0 - 1,1 5 6 , 6 1 0 51 0 , 1 1 0 25 4 , 4 8 3 39 8 , 9 6 2 55 9 (7 , 5 0 5 ) SC H M A F - D G P SC H M A F DG P P - - - - - - SC H M A F - T R O J P SC H M A F TR O J P P - - - - - - - - - - - - 1,1 5 9 , 9 1 1 51 2 , 7 1 9 25 4 , 5 8 9 39 9 , 3 9 0 71 8 (7 , 5 0 5 ) DE D U C T I O N S SC H M D P - S C H M D E X P SC H M D P SC H M D E X P LA B O R - - - - - - SC H M D P - S E SC H M D P SE P 4, 0 9 9 . 7 0 4, 1 0 0 - - - - SC H M D P - S G SC H M D P SG P - - - - - - SC H M D P - S N P SC H M D P SN P PT D 10 7 . 9 3 52 27 30 - - SC H M D P - S O SC H M D P SO LA B O R - - - - - - SC H M D P - S I T U S SC H M D P SI T U S PT D - - - - - - - - - - - - 4,2 0 8 4, 1 5 1 27 30 - - SC H M D T - B A D D E B T SC H M D T BA D D E B T CU S T - - - - - - SC H M D T - C N SC H M D T CN CU S T - - - - - - SC H M D T - G P S SC H M D T GP S GP - - - - - - SC H M D T - G P S SC H M D T GP S P - - - - - - SC H M D T - G P S SC H M D T GP S PT D 90 , 3 6 2 . 3 1 43 , 1 5 2 22 , 3 7 5 24 , 8 3 6 - - SC H M D T - S G SC H M D T SG P 15 6 , 2 5 7 . 3 9 15 6 , 2 5 7 - - - - SC H M D T - S G SC H M D T SG T 19 1 . 3 8 - 19 1 - - - SC H M D T - S E SC H M D T SE P 5, 4 4 5 . 8 7 5, 4 4 6 - - - - SC H M D T - S N P D SC H M D T SN P D DP W (1 5 5 . 6 4 ) - - (1 5 6 ) - - SC H M D T - S N P D SC H M D T SN P D P (8 6 5 . 8 8 ) (8 6 6 ) - - - - SC H M D T - S N P SC H M D T SN P PT D 10 8 , 3 3 5 . 2 9 51 , 7 3 5 26 , 8 2 5 29 , 7 7 6 - - SC H M D T - S O SC H M D T SO ES D 2, 9 3 1 . 2 6 87 9 29 3 1,7 5 9 - - SC H M D T - S O SC H M D T SO GP 6, 6 8 4 . 0 5 3, 1 9 2 1, 6 5 5 1,8 3 7 0 - SC H M D T - S O SC H M D T SO LA B O R 18 , 3 7 5 . 9 2 8, 2 6 1 1, 5 4 6 6,2 5 1 2, 3 1 8 - SC H M D T - S O SC H M D T SO PT D 45 6 . 4 8 21 8 11 3 12 5 - - SC H M D T - O T H E R SC H M D T OT H E R CU S T 4. 5 0 - - - 5 - SC H M D T - O T H E R SC H M D T OT H E R DD S 2 (1 2 4 . 2 9 ) (1 2 5 ) (3 ) (1 9 ) 22 1 SC H M D T - O T H E R SC H M D T OT H E R DM S C 1, 1 7 4 . 6 4 - - - - 1, 1 7 5 SC H M D T - O T H E R SC H M D T OT H E R DP W - - - - - - SC H M D T - O T H E R SC H M D T OT H E R LA B O R - - - - - - SC H M D T - O T H E R SC H M D T OT H E R P 39 , 9 2 0 . 7 9 39 , 9 2 1 - - - - SC H M D T - O T H E R SC H M D T OT H E R PT - - - - - - SC H M D T - O T H E R SC H M D T OT H E R GP 60 5 . 0 8 28 9 15 0 16 6 0 - SC H M D T - T A X D E P R SC H M D T TA X D E P R TA X D E P R 68 4 , 3 9 9 . 8 2 29 5 , 4 8 1 18 0 , 0 6 2 20 1 , 3 1 7 7, 5 4 0 - SC H M D T - S I T U S SC H M D T SI T U S DM S C (4 6 . 6 9 ) - - - - (4 7 ) SC H M D T - S I T U S SC H M D T SI T U S DD S 2 (5 6 0 . 2 1 ) (5 6 2 ) (1 5 ) (8 6 ) 10 0 4 SC H M D T - S I T U S SC H M D T SI T U S GP (4 7 . 5 0 ) (2 3 ) (1 2 ) (1 3 ) (0 ) - SC H M D T - S I T U S SC H M D T SI T U S LA B O R - - - - - - SC H M D T - S I T U S SC H M D T SI T U S P (5 , 0 7 2 . 8 2 ) (5 , 0 7 3 ) - - - - SC H M D T - S I T U S SC H M D T SI T U S PT D 26 . 1 7 12 6 7 - - 90 , 3 6 2 43 , 1 5 2 22 , 3 7 5 24 , 8 3 6 - - - - - - - - 15 6 , 4 4 9 15 6 , 2 5 7 19 1 - - - 5,4 4 6 5, 4 4 6 - - - - 10 8 , 3 3 5 51 , 7 3 5 26 , 8 2 5 29 , 7 7 6 - - 28 , 4 4 8 12 , 5 5 0 3, 6 0 7 9,9 7 2 2, 3 1 8 - 41 , 5 8 1 40 , 0 8 5 14 6 14 7 27 1, 1 7 6 68 4 , 4 0 0 29 5 , 4 8 1 18 0 , 0 6 2 20 1 , 3 1 7 7, 5 4 0 - (5 , 7 0 1 ) (5 , 6 4 5 ) (2 1 ) (9 2 ) 10 0 (4 3 ) 1,1 0 8 , 2 9 8 59 8 , 1 9 5 23 3 , 1 8 6 26 5 , 8 0 0 9, 9 8 4 1, 1 3 3 SC H M D F - D G P SC H M D F DG P P - - - - - - - - - - - - 1,1 1 2 , 5 0 6 60 2 , 3 4 7 23 3 , 2 1 2 26 5 , 8 2 9 9, 9 8 4 1, 1 3 3 Ne t S C H M To t a l Pr o d u c t i o n Tr a n s m i s s i o n Po l e s & W i r e s Cu s t o m e r s Mi s c e l l a n e o u s DM S C 10 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 % DP W 10 0 . 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 10 0 . 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % DD S 2 10 0 . 0 0 % 10 0 . 3 3 4 0 % 2. 7 4 5 5 % 15 . 4 0 2 4 % -1 7 . 7 7 3 7 % -0 . 7 0 8 2 % CU S T 10 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. 0 0 0 0 % ES D 10 0 . 0 0 % 30 . 0 0 0 0 % 10 . 0 0 0 0 % 60 . 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % GP 10 0 . 0 0 % 47 . 7 5 3 5 % 24 . 7 6 1 1 % 27 . 4 8 4 7 % 0. 0 0 0 7 % 0. 0 0 0 0 % LA B O R 10 0 . 0 0 % 44 . 9 5 5 8 % 8. 4 1 4 5 % 34 . 0 1 6 9 % 12 . 6 1 2 7 % 0. 0 0 0 0 % P 10 0 . 0 0 % 10 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 % PT 10 0 . 0 0 % 65 . 8 5 4 2 % 34 . 1 4 5 8 % 0.0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % PT D 10 0 . 0 0 % 47 . 7 5 4 4 % 24 . 7 6 0 9 % 27 . 4 8 4 7 % 0. 0 0 0 0 % 0. 0 0 0 0 % T 10 0 . 0 0 % 0. 0 0 0 0 % 10 0 . 0 0 0 0 % 0.0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % TA X D E P R 10 0 . 0 0 % 43 . 1 7 3 7 % 26 . 3 0 9 4 % 29 . 4 1 5 1 % 1. 1 0 1 8 % 0. 0 0 0 0 % TD 10 0 . 0 0 % 0. 0 0 0 0 % 47 . 3 9 3 3 % 52 . 6 0 6 7 % 0. 0 0 0 0 % 0. 0 0 0 0 % Pa c i f i C o r p 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Re g A s s e t s / D e f e r r e d D e b i t s Pr i - A c c t Fa c t o r Fu n c t i o n To t a l Pr o d u c t i o n Tr a n s m i s s i o n DP W CU S T DM S C RA - S E 1 8 2 M S E P 1 8 5 , 8 9 4 1 8 5 , 8 9 4 0 0 0 0 RA - S G 1 8 2 M S G P 3 , 4 4 9 3 , 4 4 9 0 0 0 0 RA - S G C T 1 8 2 M S G C T P 0 0 0 0 0 0 RA - S G - P 1 8 2 M S G - P P 0 0 0 0 0 0 RA - S O 1 8 2 M S O D M S C 3 , 6 8 6 0 0 0 0 3 , 6 8 6 RA - S O 1 8 2 M S O L A B O R 4 4 1 , 8 7 1 1 9 8 , 6 4 7 3 7 , 1 8 1 1 5 0 , 3 1 1 5 5 , 7 3 2 0 RA - S O 1 8 2 M S O E S D 2 5 , 9 3 6 7 , 7 8 1 2 , 5 9 4 1 5 , 5 6 2 0 0 RA - S O 1 8 2 M S O P 0 0 0 0 0 0 RA - S O 1 8 2 M S O T D 0 0 0 0 0 0 RA - O T H E R 1 8 2 M O T H E R C U S T 1 3 6 , 5 6 2 0 0 0 1 3 6 , 5 6 2 0 RA - O T H E R 1 8 2 M O T H E R D M S C 2 3 , 6 7 8 0 0 0 0 2 3 , 6 7 8 RA - O T H E R 1 8 2 M O T H E R L A B O R 9 , 7 7 2 4 , 3 9 3 8 2 2 3 , 3 2 4 1 , 2 3 3 0 RA - O T H E R 1 8 2 M O T H E R P ( 3 7 , 8 7 3 ) - 3 7 , 8 7 3 0 0 0 0 RA - O T H E R 1 8 2 M O T H E R D P W 0 0 0 0 0 0 RA - O T H E R 1 8 2 M O T H E R P T D 2 , 2 0 0 1 , 0 5 0 5 4 5 6 0 5 0 0 RA - O T H E R 1 8 2 M O T H E R E S D 0 0 0 0 0 0 RA - T R O J D 1 8 2 M T R O J D P 0 0 0 0 0 0 RA - T R O J P 1 8 2 M T R O J P P 0 0 0 0 0 0 RA - S I T U S 1 8 2 M S I T U S D M S C 6 7 0 0 0 0 6 7 RA - S I T U S 1 8 2 M S I T U S L A B O R ( 6 1 4 ) - 2 7 6 - 5 2 - 2 0 9 - 7 7 0 RA - S I T U S 1 8 2 M S I T U S P ( 8 , 5 7 5 ) - 8 , 5 7 5 0 0 0 0 RA - S I T U S 1 8 2 M S I T U S P T D 0 0 0 0 0 0 RA - S I T U S 1 8 2 M S I T U S E S D ( 2 , 0 7 6 ) - 6 2 3 - 2 0 8 - 1 , 2 4 6 0 0 RA - S I T U S 1 8 2 M S I T U S C U S T 1 , 7 5 6 0 0 0 1 , 7 5 6 0 To t a l - S O To t a l - O T H E R To t a l S I T U S To t a l R A DD S O 2 F A C T O R 10 0 . 0 0 % 43 . 7 8 1 7 % 8. 4 3 5 9 % 35 . 1 8 0 3 % 11 . 8 2 0 3 % 0. 7 8 1 8 % DD S 2 F A C T O R 10 0 . 0 0 % 10 0 . 3 3 4 0 % 2. 7 4 5 5 % 15 . 4 0 2 4 % -1 7 . 7 7 3 7 % -0 . 7 0 8 2 % DD - S E 1 8 6 M S E P 1 , 7 6 1 1 , 7 6 1 - - - - DD - S G 1 8 6 M S G P 7 0 , 0 5 3 7 0 , 0 5 3 - - - - DD - S G 1 8 6 M S G T 1 1 , 1 1 7 - 1 1 , 1 1 7 - - - DD - S O 1 8 6 M S O D M S C 2 2 5 - - - - 2 2 5 DD - O T H E R 1 8 6 M O T H E R D M S C 2 , 4 8 5 - - - - 2 , 4 8 5 DD - O T H E R 1 8 6 M O T H E R L A B O R 0 - - - - - DD - O T H E R 1 8 6 M O T H E R P 0 - - - - - DD - O T H E R 1 8 6 M O T H E R P T D 1 0 3 4 9 2 6 2 8 - - DD - O T H E R 1 8 6 M O T H E R T 9 4 1 - 9 4 1 - - - DD - S I T U S 1 8 6 M S I T U S T - - - - - - DD - S I T U S 1 8 6 M S I T U S L A B O R - - - - - - To t a l S I T U S To t a l S G To t a l - S O To t a l - D D DD S 6 F A C T O 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 % DE F S G F A C T O R 10 0 . 0 0 % 86 . 3 0 3 6 % 13 . 6 9 6 4 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % DD S O 6 F A C T O R 10 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 % Ma j o r A d j u s t m e n t 19 9 8 E a r l y R e t i r e m e n t L A B O R - - - - - - 19 9 9 E a r l y R e t i r e m e n t L A B O R - - - - - - Tr a n s i t i o n P l a n n i n g P T D - - - - - - En v i r o n m e n t a l C l e a n - u p E S D - - - - - - Y2 K P T D - - - - - - Su b t o t a l M a j o r A d j u s t m e n t s - - - - - - To t a l 1 8 6 M S O 2 2 5 - - - - 2 2 5 To t a l 1 8 2 & 1 8 6 To t a l Pr o d u c t i o n Tr a n s m i s s i o n Po l e s & W i r e s Cu s t o m e r s Mi s c e l l a n e o u s DM S C 1 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 % 1 0 0 . 0 0 0 0 % DP W 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % CU S T 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % ES D 1 0 0 . 0 0 0 0 % 3 0 . 0 0 0 0 % 1 0 . 0 0 0 0 % 6 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % GP 1 0 0 . 0 0 0 0 % 4 7 . 7 5 3 5 % 2 4 . 7 6 1 1 % 2 7 . 4 8 4 7 % 0 . 0 0 0 7 % 0 . 0 0 0 0 % RE T A I L 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % LA B O R 1 0 0 . 0 0 0 0 % 4 4 . 9 5 5 8 % 8 . 4 1 4 5 % 3 4 . 0 1 6 9 % 1 2 . 6 1 2 7 % 0 . 0 0 0 0 % P 1 0 0 . 0 0 0 0 % 1 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 % PT 1 0 0 . 0 0 0 0 % 6 5 . 8 5 4 2 % 3 4 . 1 4 5 8 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % PT D 1 0 0 . 0 0 0 0 % 4 7 . 7 5 4 4 % 2 4 . 7 6 0 9 % 2 7 . 4 8 4 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % T 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % TA X D E P R 1 0 0 . 0 0 0 0 % 4 3 . 1 7 3 7 % 2 6 . 3 0 9 4 % 2 9 . 4 1 5 1 % 1 . 1 0 1 8 % 0 . 0 0 0 0 % TD 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 4 7 . 3 9 3 3 % 5 2 . 6 0 6 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % Pa c i f i C o r p 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 De f e r r e d I n c o m e T a x - B a l a n c e DI T B A L R L Pa c i f i c D i v i s i o n To t a l Pr o d u c t i o n Tr a n s m i s s i o n DP W CU S T DM S C Pa c i f i c D i v i s i o n Pr o d u c t i o n P 1 3 , 4 5 7 , 0 9 4 1 3 , 4 5 7 , 0 9 4 - - - - Tr a n s m i s s i o n T 9 , 5 2 2 , 5 2 2 - 9 , 5 2 2 , 5 2 2 - - - Di s t r i b u t i o n D P W 4 , 7 3 5 , 3 6 5 - - 4 , 7 3 5 , 3 6 5 - - Ge n e r a l G ( 6 3 0 , 1 5 7 ) ( 1 3 2 , 0 5 0 ) ( 2 2 2 , 9 4 8 ) ( 2 6 6 , 3 1 5 ) ( 8 , 8 4 3 ) - Mi n i n g P l a n t P 4 , 3 6 6 4 , 3 6 6 - - - - T o t a l P a c i f i c D i v i s i o n 2 7 , 0 8 9 , 19 0 1 3 , 3 2 9 , 4 1 0 9 , 2 9 9 , 5 7 4 4 , 4 6 9 , 0 50 ( 8 , 8 4 3 ) 0 Ut a h D i v i s i o n Pr o d u c t i o n P 2 9 , 3 5 0 , 0 2 4 2 9 , 3 5 0 , 0 2 4 - - - - Tr a n s m i s s i o n T 2 2 , 2 8 9 , 0 8 3 - 2 2 , 2 8 9 , 0 8 3 - - - Di s t r i b u t i o n D P W 1 8 , 1 2 1 , 8 1 9 - - 1 8 , 1 2 1 , 8 1 9 - - Ge n e r a l G ( 8 7 9 , 7 8 6 ) ( 1 8 4 , 3 6 0 ) ( 3 1 1 , 2 6 6 ) ( 3 7 1 , 8 1 3 ) ( 1 2 , 3 4 6 ) - Mi n i n g P l a n t P 9 , 9 7 8 9 , 9 7 8 - - - - T o t a l U t a h D i v i s i o n 6 8 , 8 9 1 , 1 1 8 2 9 , 1 7 5 , 6 4 2 2 1 , 9 7 7 , 8 1 7 1 7 , 7 5 0 , 0 0 6 ( 1 2 , 3 4 6 ) 0 PA C I F I C O R P Pr o d / O t h e r P ro d P 2 7 2 , 7 9 4 , 2 7 1 2 7 2 , 7 9 4 , 2 7 1 - - - - Ch o l l a U n i t 4 P 2 7 , 2 3 0 , 3 4 1 2 7 , 2 3 0 , 3 4 1 - - - - Ga d s b y U n i t 4 , 5 & 6 P 4 , 1 4 4 , 6 9 0 4 , 1 4 4 , 6 9 0 - - - - Hy d r o - P P L P 2 2 , 6 2 2 , 5 7 9 2 2 , 6 2 2 , 5 7 9 - - - - Hy d r o - U P L P 6 , 9 5 4 , 9 6 7 6 , 9 5 4 , 9 6 7 - - - - Tr a n s m i s s i o n T 1 7 8 , 7 4 2 , 9 4 6 - 1 7 8 , 7 4 2 , 9 4 6 - - - Di s t r i b u t i o n D P W 6 5 8 , 8 8 9 , 6 4 0 - - 6 5 8 , 8 8 9 , 6 4 0 - - Ge n e r a l / I n t a n g i b l e s G 2 2 , 3 1 1 , 0 4 2 4 , 6 7 5 , 3 1 1 7 , 8 9 3 , 5 9 9 9 , 4 2 9 , 0 3 2 3 1 3 , 1 0 0 - Mi n i n g P 2 , 0 1 5 2 , 0 1 5 - - - - WC A - C A E E 2 0 0 7 + P ( 2 , 1 5 4 ) ( 2 , 1 5 4 ) - - - - WC A - C A G E 2 0 0 7 + P T 1 , 1 9 6 , 9 2 2 , 7 0 5 7 8 8 , 2 2 4 , 0 7 0 4 0 8 , 6 9 8 , 6 3 5 - - - WC A - C A G W 2 0 0 7 + P T 2 7 4 , 3 8 9 , 0 3 2 1 8 0 , 6 9 6 , 7 4 7 9 3 , 6 9 2 , 2 8 5 - - - WC A _ C A G W 2 0 0 7 + - M a r e n g o P ( 4 2 , 7 0 3 , 0 2 6 ) ( 4 2 , 7 0 3 , 0 2 6 ) - - - - WC A C A G W 2 0 0 7 + - G o o d n o e P 0 - - - - - WC A - G e n e r a l 2 0 0 7 + G 1 1 9 , 9 5 6 , 8 2 9 2 5 , 1 3 7 , 1 2 5 4 2 , 4 4 0 , 4 7 0 5 0 , 6 9 5 , 8 2 9 1 , 6 8 3 , 4 0 5 - WC A - J B G 2 0 0 7 + P 1 0 9 , 0 4 4 , 4 9 7 1 0 9 , 0 4 4 , 4 9 7 - - - - OR E G O N E X T R A B O O K D E P R P ( 8 7 , 8 5 6 , 7 9 2 ) ( 8 7 , 8 5 6 , 7 9 2 ) - - - - T o t a l P C ( P o s t M e r g e r ) 2 , 7 6 3 , 4 4 3 , 5 8 2 1 , 3 1 0 , 9 6 4 , 6 4 0 7 3 1 , 4 6 7 , 9 3 5 7 1 9 , 0 1 4 , 5 0 1 1 , 9 9 6 , 5 0 6 0 To t a l D e f e r r e d T a x e s 2 , 8 5 9 , 4 2 3 , 8 9 0 1 , 3 5 3 , 4 6 9 , 6 9 2 7 6 2 , 7 4 5 , 3 2 5 7 4 1 , 2 33 , 5 5 7 1 , 9 7 5 , 3 1 6 0 AC C M D I T R L F A C T O R 10 0 . 0 0 % 47 . 3 3 % 26 . 6 7 % 25 . 9 2 % 0. 0 7 % 0. 0 0 % AC C U M D I T 40 . 9 1 6 6 % 9 . 9 6 2 6 % 3 0 . 9 5 4 0 % 0 . 0 0 0 0 % To t a l Pr o d u c t i o n Tr a n s m i s s i o n Po l e s & W i r e s Cu s t o m e r s Mi s c e l l a n e o u s DM S C 1 0 0 . 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % DP W 1 0 0 . 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % DD S 2 1 0 0 . 0 0 % 1 0 0 . 3 3 4 0 % 2 . 7 4 5 5 % 1 5 . 4 0 2 4 % - 1 7 . 7 7 3 7 % - 0 . 7 0 8 2 % CU S T 1 0 0 . 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % ES D 1 0 0 . 0 0 % 3 0 . 0 0 0 0 % 1 0 . 0 0 0 0 % 6 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % G 1 0 0 . 0 0 % 2 0 . 9 5 5 1 % 3 5 . 3 7 9 8 % 4 2 . 2 6 1 7 % 1 . 4 0 3 3 % 0 . 0 0 0 0 % GP 1 0 0 . 0 0 % 4 7 . 7 5 3 5 % 2 4 . 7 6 1 1 % 2 7 . 4 8 4 7 % 0 . 0 0 0 7 % 0 . 0 0 0 0 % LA B O R 1 0 0 . 0 0 % 4 4 . 9 5 5 8 % 8 . 4 1 4 5 % 3 4 . 0 1 6 9 % 1 2 . 6 1 2 7 % 0 . 0 0 0 0 % P 1 0 0 . 0 0 % 1 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 % PT 1 0 0 . 0 0 % 6 5 . 8 5 4 2 % 3 4 . 1 4 5 8 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % PT D 1 0 0 . 0 0 % 4 7 . 7 5 4 4 % 2 4 . 7 6 0 9 % 2 7 . 4 8 4 7 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % T 1 0 0 . 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % TA X D E P R 1 0 0 . 0 0 % 4 3 . 1 7 3 7 % 2 6 . 3 0 9 4 % 2 9 . 4 1 5 1 % 1 . 1 0 1 8 % 0 . 0 0 0 0 % TD 1 0 0 . 0 0 % 0 . 0 0 0 0 % 4 7 . 3 9 3 3 % 5 2 . 6 0 6 7 % 0 . 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 Co s t O f S e r v i c e B y R a t e S c h e d u l 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 20 2 0 P r o t o c o l 6.4 0 % = E a r n e d R e t u r n o n R a t e B a s e A B C D E F G H I J K L M Re t u r n o n R a t e o f T o t a l P r o d u c t i o n T r a n s m i s s i o n D i s t r i b u t i o n R e t a i l Mi s c I n c r e a s e P e r c e n t a g e Li n e S c h e d u l e D e s c r i p t i o n A n n u a l R a t e R e t u r n C o s t o f C o s t o f C o s t o f C o s t o f C o s t o f C o s t o f ( D e c r e a s e ) C h a n g e f r o m No . N o . R e v e n u e B a s e I n d e x S e r v i c e S e r v i c e S e r v i c e S e r v i c e S e r v i c e S e r v i c e t o = R O R C u r r e n t R e v e n u e s 1 0 1 R e s i d e n t i a l 5 7 , 1 3 3 , 0 7 4 7 . 6 0 % 1 . 1 9 5 4 , 6 0 7 , 5 9 2 3 1 , 4 6 9 , 3 6 5 8 , 2 6 5 , 4 1 2 1 0,6 5 8 , 6 4 4 3 , 9 3 7 , 1 5 6 2 7 7 , 0 1 4 ( 2 , 5 2 5 , 4 8 2 ) - 4 . 4 2 % 2 3 6 R e s i d e n t i a l - T O D 1 8 , 1 2 4 , 0 3 8 6 . 5 6 % 1 . 0 3 1 8 , 0 0 9 , 1 9 9 1 1 , 3 5 8 , 2 1 5 2 , 9 4 4, 8 9 3 2 , 7 8 3 , 3 8 9 8 4 6 , 4 8 5 7 6 , 2 1 7 ( 1 1 4 , 8 3 9 ) - 0 . 6 3 % 3 0 6 , 3 5 G e n e r a l S e r v i c e - L a r g e 2 7 , 9 4 7 , 8 0 2 5 . 6 6 % 0 . 8 8 2 8 , 7 5 0 , 5 3 0 2 0 , 5 34 , 4 0 2 5 , 3 1 3 , 6 9 9 2 , 6 8 3 , 5 7 6 1 3 2 , 3 3 3 8 6 , 5 2 0 8 0 2 , 7 2 8 2 . 8 7 % 4 0 9 G e n e r a l S e r v i c e - H i g h V o l t a g e 7 , 2 8 8 , 1 8 2 5 . 5 9 % 0 . 8 7 7 , 5 0 4 , 4 9 4 5 , 9 49 , 5 7 7 1 , 5 0 1 , 8 8 9 1 4 , 5 8 1 1 7 , 2 7 3 2 1 , 1 7 5 2 1 6 , 3 1 2 2 . 9 7 % 5 1 0 I r r i g a t i o n 5 3 , 9 6 1 , 6 3 4 4 . 9 1 % 0 . 7 7 5 7 , 4 2 7 , 5 2 9 3 1 , 9 2 8 , 8 1 9 7 , 9 0 4 , 7 9 8 1 7 ,1 9 3 , 5 5 7 2 1 4 , 3 6 8 1 8 5 , 9 8 7 3 , 4 6 5 , 8 9 5 6 . 4 2 % 6 0 7 , 1 1 , 1 2 S t r e e t & A r e a L i g h t i n g 6 5 6 , 1 8 3 4 1 . 1 1 % 6 . 4 3 3 7 5 , 7 6 6 1 1 1 , 2 1 8 2 0, 9 5 3 1 9 9 , 8 8 9 4 0 , 1 6 7 3 , 5 3 9 ( 2 8 0 , 4 1 7 ) - 4 2 . 7 3 % 7 1 9 S p a c e H e a t i n g 4 1 3 , 1 3 2 7 . 3 3 % 1 . 1 5 3 9 9 , 0 1 1 2 8 1 , 5 2 7 7 2 , 8 6 3 3 6 , 1 7 2 7 , 0 2 4 1, 4 2 4 ( 1 4 , 1 2 1 ) - 3 . 4 2 % 8 2 3 G e n e r a l S e r v i c e - S m a l l 2 0 , 6 0 5 , 6 2 0 7 . 8 7 % 1 . 2 3 1 9 , 5 1 2 , 6 4 9 1 2 , 6 4 9 , 5 40 3 , 1 5 0 , 2 6 5 2 , 8 6 3 , 4 7 9 7 6 7 , 0 3 8 8 2 , 3 2 6 ( 1 , 0 9 2 , 9 7 1 ) - 5 . 3 0 % 9 S P C C o n t r a c t 1 7 8 , 8 6 0 , 1 7 6 6 . 7 2 % 1 . 0 5 7 7 , 9 8 5 , 6 2 9 6 2 , 7 4 5 , 9 9 0 1 5 , 0 1 2 , 8 6 8 (1 8 , 9 7 1 ) 1 1 , 9 6 5 2 3 3 , 7 7 7 ( 8 7 4 , 5 4 7 ) - 1 . 1 1 % 10 S P C C o n t r a c t 2 5 , 8 2 0 , 7 4 0 4 . 4 8 % 0 . 7 0 6 , 2 3 8 , 1 8 3 4 , 9 7 7 , 3 1 9 1 , 2 2 5 , 6 6 4 1 6 , 04 0 2 , 4 7 4 1 6 , 6 8 5 4 1 7 , 4 4 3 7 . 1 7 % 12 T o t a l I d a h o J u r i s d i c t i o n 2 7 0 , 8 1 0 , 5 8 0 6 . 4 0 % 1 . 0 0 2 7 0 , 8 1 0 , 5 8 0 1 8 2 , 0 0 5,9 7 2 4 5 , 4 1 3 , 3 0 4 3 6 , 4 3 0 , 3 5 7 5 , 9 7 6 , 2 8 4 9 8 4 , 6 6 3 ( 0 ) 0 . 0 0 % Fo o t n o t e s : Co l u m n C : A n n u a l r e v e n u e s b a s e d o n 1 2 m o n t h s e n d i n g D e c e m b e r 20 1 9 . Co l u m n D : C a l c u l a t e d R e t u r n o n R a t e b a s e p e r D e c e m b e r 2 0 1 9 E m b ed d e d C o s t o f S e r v i c e S t u d y Co l u m n E : R a t e o f R e t u r n I n d e x . R a t e o f r e t u r n b y r a t e s c h e d u le , d i v i d e d b y I d a h o J u r i s d i c t i o n ' s n o r m a l i z e d r a t e o f r e t u r n . Co l u m n F : C a l c u l a t e d F u l l C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R at e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y Co l u m n G : C a l c u l a t e d G e n e r a t i o n C o s t o f S e r v i c e a t J u r i s d i c t i on a l R a t e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y . Co l u m n H : C a l c u l a t e d T r a n s m i s s i o n C o s t o f S e r v i c e a t J u r i s d i c ti o n a l R a t e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y . Co l u m n I : C a l c u l a t e d D i s t r i b u t i o n C o s t o f S e r v i c e a t J u r i s d i c ti o n a l R a t e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y . Co l u m n J : C a l c u l a t e d R e t a i l C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y . Co l u m n K : C a l c u l a t e d M i s c . D i s t r i b u t i o n C o s t o f S e r v i c e a t J u r is d i c t i o n a l R a t e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y . Co l u m n L : I n c r e a s e o r D e c r e a s e R e q u i r e d t o M o v e F r o m A n n u a l R ev e n u e t o F u l l C o s t o f S e r v i c e D o l l a r s . Co l u m n M : I n c r e a s e o r D e c r e a s e R e q u i r e d t o M o v e F r o m A n n u a l R ev e n u e t o F u l l C o s t o f S e r v i c e P e r c e n t . Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l 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 20 2 0 P r o t o c o l 7. 7 0 % = T a r g e t R e t u r n o n R a t e B a s e A B C D E F G H I J K L M Re t u r n o n R a t e o f T o t a l P r o d u c t i o n T r a n s m i s s i o n D i s t r i b u t i o n R e t a i l Mi s c I n c r e a s e P e r c e n t a g e Li n e S c h e d u l e D e s c r i p t i o n A n n u a l R a t e R e t u r n C o s t o f C o s t o f C o s t o f C o s t o f C o s t o f C o s t o f ( D e c r e a s e ) C h a n g e f r o m No . N o . R e v e n u e B a s e I n d e x S e r v i c e S e r v i c e S e r v i c e S e r v i c e S e r v i c e S e r v i c e t o = R O R C u r r e n t R e v e n u e s 1 0 1 R e s i d e n t i a l 5 7 , 1 3 3 , 0 7 4 7 . 6 0 % 1 . 1 9 5 8 , 2 5 7 , 5 0 8 3 3 , 0 7 2 , 2 7 0 9 , 2 1 5 , 0 7 6 1 1,7 0 2 , 9 1 3 3 , 9 6 9 , 6 3 8 2 9 7 , 6 1 1 1 , 1 2 4 , 4 3 4 1 . 9 7 % 2 3 6 R e s i d e n t i a l - T O D 1 8 , 1 2 4 , 0 3 8 6 . 5 6 % 1 . 0 3 1 9 , 2 0 5 , 2 1 5 1 1 , 9 2 9 , 0 8 5 3 , 2 8 3, 4 5 0 3 , 0 5 8 , 4 0 1 8 5 3 , 5 5 6 8 0 , 7 2 3 1 , 0 8 1 , 1 7 7 5 . 9 7 % 3 0 6 , 3 5 G e n e r a l S e r v i c e - L a r g e 2 7 , 9 4 7 , 8 0 2 5 . 6 6 % 0 . 8 8 3 0 , 6 4 5 , 3 1 3 2 1 , 5 49 , 0 0 9 5 , 9 2 9 , 8 2 1 2 , 9 4 4 , 6 3 4 1 3 4 , 0 9 8 8 7 , 7 5 0 2 , 6 9 7 , 5 1 1 9 . 6 5 % 4 0 9 G e n e r a l S e r v i c e - H i g h V o l t a g e 7 , 2 8 8 , 1 8 2 5 . 5 9 % 0 . 8 7 7 , 9 6 9 , 3 6 7 6 , 2 37 , 6 0 2 1 , 6 7 6 , 1 8 0 1 6 , 6 2 3 1 7 , 6 0 0 2 1 , 3 6 2 6 8 1 , 1 8 5 9 . 3 5 % 5 1 0 I r r i g a t i o n 5 3 , 9 6 1 , 6 3 4 4 . 9 1 % 0 . 7 7 6 1 , 4 8 2 , 5 3 2 3 3 , 4 5 9 , 1 2 5 8 , 8 1 7 , 4 5 1 1 8 ,7 9 5 , 9 4 1 2 2 0 , 2 7 4 1 8 9 , 7 4 1 7 , 5 2 0 , 8 9 8 1 3 . 9 4 % 6 0 7 , 1 1 , 1 2 S t r e e t & A r e a L i g h t i n g 6 5 6 , 1 8 3 4 1 . 1 1 % 6 . 4 3 3 8 9 , 8 3 3 1 1 5 , 4 6 5 2 3, 4 0 8 2 0 6 , 6 7 5 4 0 , 5 2 2 3 , 7 6 3 ( 2 6 6 , 3 5 0 ) - 4 0 . 5 9 % 7 1 9 S p a c e H e a t i n g 4 1 3 , 1 3 2 7 . 3 3 % 1 . 1 5 4 2 5 , 3 8 5 2 9 5 , 4 4 2 8 1 , 3 1 4 4 0 , 0 7 9 7 , 0 8 6 1, 4 6 5 1 2 , 2 5 3 2 . 9 7 % 8 2 3 G e n e r a l S e r v i c e - S m a l l 2 0 , 6 0 5 , 6 2 0 7 . 8 7 % 1 . 2 3 2 0 , 8 0 4 , 9 5 9 1 3 , 2 8 6 , 9 44 3 , 5 0 3 , 0 7 5 3 , 1 5 5 , 1 4 2 7 7 3 , 4 2 6 8 6 , 3 7 3 1 9 9 , 3 3 9 0 . 9 7 % 9 S P C C o n t r a c t 1 7 8 , 8 6 0 , 1 7 6 6 . 7 2 % 1 . 0 5 8 2 , 6 3 2 , 6 9 5 6 5 , 6 5 1 , 5 5 8 1 6 , 7 5 7 , 3 8 9 (2 5 , 6 1 2 ) 1 3 , 7 7 7 2 3 5 , 5 8 2 3 , 7 7 2 , 5 1 9 4 . 7 8 % 10 S P C C o n t r a c t 2 5 , 8 2 0 , 7 4 0 4 . 4 8 % 0 . 7 0 6 , 6 1 7 , 5 9 7 5 , 2 1 3 , 3 9 3 1 , 3 6 8 , 0 1 0 1 6 , 72 8 2 , 6 3 3 1 6 , 8 3 3 7 9 6 , 8 5 7 1 3 . 6 9 % 12 T o t a l I d a h o J u r i s d i c t i o n 2 7 0 , 8 1 0 , 5 8 0 6 . 4 0 % 1 . 0 0 2 8 8 , 4 3 0 , 4 0 4 1 9 0 , 8 0 9,8 9 3 5 0 , 6 5 5 , 1 7 3 3 9 , 9 1 1 , 5 2 4 6 , 0 3 2 , 6 1 0 1 , 0 2 1 , 2 0 4 1 7 , 6 1 9 , 8 2 4 6 . 5 1 % Fo o t n o t e s : Co l u m n C : A n n u a l r e v e n u e s b a s e d o n 1 2 m o n t h s e n d i n g D e c e m b e r 20 1 9 . Co l u m n D : C a l c u l a t e d R e t u r n o n R a t e b a s e p e r D e c e m b e r 2 0 1 9 E m b ed d e d C o s t o f S e r v i c e S t u d y Co l u m n E : R a t e o f R e t u r n I n d e x . R a t e o f r e t u r n b y r a t e s c h e d u le , d i v i d e d b y I d a h o J u r i s d i c t i o n ' s n o r m a l i z e d r a t e o f r e t u r n . Co l u m n F : C a l c u l a t e d F u l l C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R at e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y Co l u m n G : C a l c u l a t e d G e n e r a t i o n C o s t o f S e r v i c e a t J u r i s d i c t i on a l R a t e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y . Co l u m n H : C a l c u l a t e d T r a n s m i s s i o n C o s t o f S e r v i c e a t J u r i s d i c ti o n a l R a t e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y . Co l u m n I : C a l c u l a t e d D i s t r i b u t i o n C o s t o f S e r v i c e a t J u r i s d i c ti o n a l R a t e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y . Co l u m n J : C a l c u l a t e d R e t a i l C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y . Co l u m n K : C a l c u l a t e d M i s c . D i s t r i b u t i o n C o s t o f S e r v i c e a t J u r is d i c t i o n a l R a t e o f R e t u r n p e r D e c e m b e r 2 0 1 9 E m b e d d e d C O S S t u d y . Co l u m n L : I n c r e a s e o r D e c r e a s e R e q u i r e d t o M o v e F r o m A n n u a l R ev e n u e t o F u l l C o s t o f S e r v i c e D o l l a r s . Co l u m n M : I n c r e a s e o r D e c r e a s e R e q u i r e d t o M o v e F r o m A n n u a l R ev e n u e t o F u l l C o s t o f S e r v i c e P e r c e n t . P + T + D + R + M - Re s u l t s o f O p e r a t i o n s - P r o d + T r a n + D i s t + R t l + M i s c - T O T A L U n b u n d l ed Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e Sta t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 28 57 Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e Sta t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N CO S Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 20 2 0 P r o t o c o l EL E C T R I C R E V E N U E S Res u l t s o f O p e r a t i o n s - P r o d + T r a n + D i s t + R t l + M i s c - T O T A L U n b u (N o n - W g t ) A B C D E F G H I J K L M N FE R C CO S Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 179 207 ST E A M P O W E R G E N E R A T I O N 208209 A B C D E F G H I J K L M N 210 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 296 Dis t r i b u t i o n - M E T E R - U n b u n d l e d HY D R A U L I C P O W E R G E N E R A T I O N 297298 A B C D E F G H I J K L M N 299 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 395 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 408 8,7 1 6 , 8 6 6 1,5 8 3 , 8 9 7 56 4 , 7 1 7 1,0 0 5 , 1 4 2 28 5 , 3 6 4 1,5 1 5 , 8 7 4 4,1 6 4 13 , 7 8 0 630 , 7 2 5 2,8 7 9 , 2 8 1 23 3 , 9 2 1 409410 56 6 Mis c . T r a n s m i s s i o n E x p e n s e F1 0 6 17 7 , 7 0 8 32 , 5 8 2 11 , 5 8 9 20 , 5 6 3 5,8 1 7 30, 8 5 6 81 28 2 12 , 9 4 8 58 , 2 3 8 4,7 5 2 411412 56 7 Re n t s - T r a n s m i s s i o n F1 0 6 13 2 , 6 4 9 24 , 3 2 1 8,6 5 0 15 , 3 4 9 4,3 4 2 23, 0 3 2 61 21 0 9,6 6 5 43 , 4 7 1 3,5 4 7 413414 56 8 Ma i n t S u p e r v i s i o n & E n g i n e e r i n g F1 0 6 77 , 1 0 3 14 , 1 3 7 5,0 2 8 8,9 2 2 2,5 2 4 13, 3 8 8 35 12 2 5,6 1 8 25 , 2 6 8 2,0 6 2 415416 56 9 Ma i n t e n a n c e o f S t r u c t u r e s F1 0 6 34 2 , 1 4 7 62 , 7 3 2 22 , 3 1 2 39 , 5 9 0 11 , 2 0 0 59, 4 0 7 15 6 54 3 24 , 9 3 0 11 2 , 1 2 8 9,1 4 8 417 418 57 0 Ma i n t o f S t a t i o n E q u i p m e n t F1 0 6 69 7 , 3 2 6 12 7 , 8 5 4 45 , 4 7 5 80 , 6 8 8 22 , 8 2 7 12 1 , 0 7 7 31 9 1,1 0 6 50 , 8 0 9 22 8 , 5 2 6 18 , 6 4 5 419420 57 1 Ma i n t e n a n c e o f O v e r h e a d L i n e s F1 0 6 1,0 2 1 , 0 1 9 18 7 , 2 0 2 66 , 5 8 4 11 8 , 1 4 2 33 , 4 2 4 17 7 , 2 8 1 46 6 1,6 2 0 74 , 3 9 4 33 4 , 6 0 6 27 , 3 0 1 421422 57 2 Ma i n t o f U n d e r g r o u n d L i n e s F1 0 6 3,4 0 1 62 4 222 39 4 11 1 59 1 2 5 24 8 1,1 1 5 91 423 424 57 3 Ma i n t o f M i s c T r a n s m i s s i o n P l a n t F1 0 6 9,0 7 2 1,6 6 3 592 1,0 5 0 29 7 1,5 7 5 4 14 66 1 2,9 7 3 24 3 425426 427 TO T A L T R A N S M I S S I O N E X P E N S E 13 , 1 5 1 , 3 0 7 2,3 9 6 , 9 4 5 85 3 , 9 0 1 1,5 1 8 , 2 5 1 43 0 , 5 2 8 2,2 8 5 , 8 3 1 6,1 9 0 20 , 8 1 5 953 , 8 2 9 4,3 3 2 , 5 2 5 35 2 , 4 9 2 428429430431432433434435436437438439 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DIS T R I B U T I O N E X P E N S E 440441442 A B C D E F G H I J K L M N 443 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 503 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 520 91 2 De m o n s t r a t i o n & S e l l i n g E x p e n s e F4 0 - - - - - - - - - - - 521522 91 3 Ad v e r t i s i n g E x p e n s e F4 0 - - - - - - - - - - - 523524 91 6 Mis c . S a l e s E x p e n s e F4 0 - - - - - - - - - - - 525526 TO T A L S A L E S E X P E N S E - - - - - - - - - - - 527528529 AD M I N I S T R A T I O N & G E N E R A L E X P E N S E 530531532 92 0 Ad m i n i s t r a t i v e & G e n e r a l S a l a r i e s F10 2 2,4 4 7 52 1 168 25 8 61 59 5 3 4 18 5 60 3 49 533 Cu s t o m e r - S y s t e m F4 2 - - - - - - - - - - - 534 Sy s t e m O v e r h e a d s F10 2 4,5 9 2 , 3 5 4 97 7 , 4 7 7 31 5 , 6 1 4 48 4 , 7 2 5 11 4 , 2 6 1 1,1 1 6 , 9 1 0 4,7 1 1 6,7 5 2 348 , 0 2 5 1,1 3 1 , 0 1 5 92 , 8 6 6 535 Ad m i n i s t r a t i v e & G e n e r a l S a l a r i e s 4,5 9 4 , 8 0 2 97 7 , 9 9 8 31 5 , 7 8 2 48 4 , 9 8 4 11 4 , 3 2 1 1,1 1 7 , 5 0 5 4,7 1 3 6,7 5 5 348 , 2 1 0 1,1 3 1 , 6 1 8 92 , 9 1 5 536537 92 1 Off i c e S u p p l i e s & e x p e n s e s F10 2 27 , 7 3 8 5,9 0 4 1,9 0 6 2,9 2 8 69 0 6,7 4 6 28 41 2,1 0 2 6,8 3 1 56 1 538 Cu s t o m e r - S y s t e m F4 2 3,6 5 8 2,3 6 0 497 63 12 25 3 27 4 44 2 1 1 539 Sy s t e m O v e r h e a d s F10 2 60 4 , 8 0 4 12 8 , 7 3 2 41 , 5 6 6 63 , 8 3 7 15 , 0 4 8 14 7 , 0 9 5 62 0 88 9 45 , 8 3 4 14 8 , 9 5 3 12 , 2 3 0 540 Off i c e S u p p l i e s & e x p e n s e s 63 6 , 2 0 0 13 6 , 9 9 6 43 , 9 6 9 66 , 8 2 8 15 , 7 5 0 15 4 , 0 9 4 67 6 93 4 48 , 3 7 8 15 5 , 7 8 5 12 , 7 9 2 541542 92 2 A& G E x p e n s e s T r a n s f e r r e d F10 2 (1 , 9 7 6 , 6 0 1 ) (4 2 0 , 7 1 7 ) (1 3 5 , 8 4 4 ) (2 0 8 , 6 3 1 ) (4 9 , 1 7 9 ) (4 8 0 , 7 3 1 ) (2 , 0 2 8 ) (2 , 9 0 6 ) (14 9 , 7 9 4 ) (4 8 6 , 8 0 2 ) (3 9 , 9 7 0 ) 543544 92 3 Ou t s i d e S e r v i c e s F10 2 2,9 7 7 63 4 205 31 4 74 72 4 3 4 22 6 73 3 60 545 Cu s t o m e r - S y s t e m F4 2 - - - - - - - - - - - 546 Sy s t e m O v e r h e a d s F10 2 1,1 3 1 , 0 6 1 24 0 , 7 4 5 77 , 7 3 3 11 9 , 3 8 4 28 , 1 4 1 27 5 , 0 8 6 1,1 6 0 1,6 6 3 85 , 7 1 6 27 8 , 5 6 0 22 , 8 7 2 547 Ou t s i d e S e r v i c e s 1,1 3 4 , 0 3 8 24 1 , 3 7 8 77 , 9 3 8 11 9 , 6 9 8 28 , 2 1 6 27 5 , 8 1 0 1,1 6 3 1,6 6 7 85 , 9 4 1 27 9 , 2 9 3 22 , 9 3 2 548549 92 4 Pr o p e r t y I n s u r a n c e F10 2 2,2 3 4 47 6 154 23 6 56 54 3 2 3 16 9 55 0 45 550 Sy s t e m G e n e r a t i o n F10 5 - - - - - - - - - - - 551 Sy s t e m O v e r h e a d s F10 2 18 6 , 2 2 6 39 , 6 3 8 12 , 7 9 9 19 , 6 5 6 4,6 3 3 45, 2 9 2 19 1 27 4 14 , 1 1 3 45 , 8 6 4 3,7 6 6 552553 92 5 In j u r i e s & D a m a g e s F10 2 86 3 , 4 8 9 18 3 , 7 9 2 59 , 3 4 4 91 , 1 4 2 21 , 4 8 4 21 0 , 0 1 0 88 6 1,2 6 9 65 , 4 3 8 21 2 , 6 6 2 17 , 4 6 1 554 555 92 6 Em p l o y e e P e n s i o n s & B e n e f i t s F13 8 5,2 1 2 , 7 7 4 1,3 8 3 , 1 4 8 38 7 , 7 0 4 48 2 , 0 3 9 94 , 0 9 1 1,4 1 5 , 9 6 7 31 , 1 8 4 6,7 8 0 412 , 7 5 6 92 3 , 4 5 2 75 , 6 5 3 556557 92 7 Fr a n c h i s e R e q u i r e m e n t s F1 0 2 - - - - - - - - - - - 558559 92 8 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 F1 4 1 1,3 6 1 , 9 0 0 28 6 , 6 9 4 90 , 9 4 7 14 1 , 1 1 9 36 , 6 8 1 27 2 , 0 0 3 3,2 9 3 2,0 9 0 104 , 1 6 6 39 5 , 7 0 1 29 , 2 0 7 560 Re g u l a t o r y E x p e n s e F1 4 1 - - - - - - - - - - - 561562 92 9 Du p l i c a t e C h a r g e s F13 8 (7 , 4 6 6 , 4 8 8 ) (1 , 9 8 1 , 1 4 4 ) (5 5 5 , 3 2 6 ) (6 9 0 , 4 4 5 ) (1 3 4 , 7 7 1 ) (2 , 0 2 8 , 1 5 3 ) (4 4 , 6 6 6 ) (9 , 7 1 1 ) (59 1 , 2 0 9 ) (1 , 3 2 2 , 7 0 1 ) (1 0 8 , 3 6 1 ) 563 564 93 0 Mis c G e n e r a l E x p e n s e s 565 Sit u s F13 8 - - - - - - - - - - - 566 Cu s t o m e r F13 8 - - - - - - - - - - - 567 La b o r F13 8 1,1 6 0 , 7 5 5 30 7 , 9 9 2 86 , 3 3 2 10 7 , 3 3 8 20 , 9 5 2 31 5 , 3 0 1 6,9 4 4 1,5 1 0 91 , 9 1 0 20 5 , 6 3 0 16 , 8 4 6 568569 93 1 Re n t s F10 2 12 5 , 5 1 0 26 , 7 1 5 8,6 2 6 13 , 2 4 8 3,1 2 3 30, 5 2 5 12 9 18 5 9,5 1 2 30 , 9 1 1 2,5 3 8 570571 93 5 Ma i n t e n a n c e o f G e n e r a l P l a n t F10 8 1,3 9 7 , 0 7 7 33 3 , 8 6 2 10 0 , 3 8 9 13 4 , 9 2 4 26 , 4 9 1 40 5 , 4 6 1 2,1 6 3 1,9 2 1 109 , 0 8 4 26 1 , 3 0 7 21 , 4 7 4 572573 TO T A L A D M I N I S T R A T I V E & G E N E X P E N S E 7,2 3 1 , 9 1 6 1,5 1 6 , 8 2 8 49 2 , 8 1 3 76 2 , 1 3 4 18 1 , 8 4 7 1,7 3 3 , 6 2 9 4,6 4 9 10 , 7 7 1 548 , 6 7 5 1,8 3 3 , 2 7 0 14 7 , 2 9 8 574575576 TO T A L O & M E X P E N S E 16 0 , 1 4 6 , 7 2 1 30 , 6 8 4 , 8 4 6 10 , 3 5 1 , 3 7 3 17 , 1 8 2 , 8 9 3 4,7 5 4 , 3 8 6 30 , 7 8 6 , 1 5 8 25 1 , 4 2 9 23 8 , 3 2 1 11 , 3 4 5 , 1 1 4 50 , 5 6 4 , 6 0 6 3,9 8 7 , 5 9 6 577 578 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DE P R E C I A T I O N E X P E N S E 579580 A B C D E F G H I J K L M N 581 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 632 0 0 0 0 0 0 0 0 0 0 0 660 Dis t r i b u t i o n - M E T E R - U n b u n d l e d AM O R T I Z A T I O N E X P E N S E ( c o n t i n u e d ) 661662663 A B C D E F G H I J K L M N 664 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 718 720 Dis t r i b u t i o n - M E T E R - U n b u n d l e d ST E A M P R O D U C T I O N P L A N T 721722 A B C D E F G H I J K L M N 723 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 791 A B C D E F G H I J K L M N 792 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 821 864 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DIS T R I B U T I O N P L A N T 865 A B C D E F G H I J K L M N 866 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 930 Dis t r i b u t i o n - M E T E R - U n b u n d l e d GE N E R A L P L A N T 931932 A B C D E F G H I J K L M N 933 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 103 1 Dis t r i b u t i o n - M E T E R - U n b u n d l e d GE N E R A L P L A N T 103 2 103 3 A B C D E F G H I J K L M N 103 4 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 109 8 110 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d MIS C R A T E B A S E 110 1 110 2 A B C D E F G H I J K L M N 110 3 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 117 9 A B C D E F G H I J K L M N 118 0 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 129 1 129 2 A B C D E F G H I J K L M N 129 3 FE R C Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 135 0 Pro d u c t i o n To t a l - Pro d u c t i o n - T o t a l - U n b u n d l e d Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e Sta t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 28 57 Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e Sta t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N CO S Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 20 2 0 P r o t o c o l EL E C T R I C R E V E N U E S Pr o d u c t i o n - T o t a l - U n b u n d l e d (N o n - W g t ) A B C D E F G H I J K L M N FE R C CO S Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 179 210 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 225226 50 3 St e a m F r o m O t h e r S o u r c e s F3 0 - - - - - - - - - - - 227 Sy s t e m E n e r g y - N o n N P C F3 0 27 4 , 2 8 2 41 , 6 5 6 15 , 6 3 5 29, 6 3 5 8,9 8 7 49 , 0 4 4 23 5 40 5 17 , 3 2 9 10 3 , 5 1 4 7,8 4 3 228 To t a l 5 0 3 27 4 , 2 8 2 41 , 6 5 6 15 , 6 3 5 29, 6 3 5 8,9 8 7 49 , 0 4 4 23 5 40 5 17 , 3 2 9 10 3 , 5 1 4 7,8 4 3 229230 50 5 Ele c t r i c E x p e n s e s F1 0 72 , 3 0 0 13 , 2 5 6 4,7 1 5 8,3 6 6 2,3 6 7 12 , 5 5 3 33 11 5 5,2 6 8 23 , 6 9 4 1,9 3 3 231 Ch o l l a F1 0 18 , 2 9 0 3,3 5 3 1,1 9 3 2,1 1 6 59 9 3,1 7 6 8 29 1,3 3 3 5,9 9 4 48 9 232 To t a l 5 0 5 90 , 5 8 9 16 , 6 0 9 5,9 0 8 10, 4 8 2 2,9 6 5 15 , 7 2 9 41 14 4 6,6 0 1 29 , 6 8 8 2,4 2 2 233234 50 6 Mis c . S t e a m E x p e n s e F3 0 81 , 4 0 9 12 , 3 6 4 4,6 4 0 8,7 9 6 2,6 6 7 14 , 5 5 7 70 12 0 5,1 4 3 30 , 7 2 4 2,3 2 8 235 SG F3 0 78 9 , 7 0 4 11 9 , 9 3 4 45 , 0 1 5 85, 3 2 5 25 , 8 7 4 14 1 , 2 0 5 67 6 1,1 6 7 49 , 8 9 2 29 8 , 0 3 3 22 , 5 8 3 236 Sy s t e m E n e r g y F3 0 1,3 2 5 , 9 5 6 20 1 , 3 7 5 75 , 5 8 2 14 3 , 2 6 6 43 , 4 4 4 23 7 , 0 9 1 1,1 3 6 1,9 5 9 83 , 7 7 1 50 0 , 4 1 4 37 , 9 1 8 237 Ch o l l a F1 0 12 1 , 3 4 9 22 , 2 4 9 7,9 1 4 14, 0 4 1 3,9 7 2 21 , 0 7 0 55 19 3 8,8 4 2 39 , 7 6 8 3,2 4 5 238 To t a l 5 0 6 2,3 1 8 , 4 1 8 35 5 , 9 2 2 13 3 , 1 5 1 25 1 , 4 2 8 75 , 9 5 7 41 3 , 9 2 3 1,9 3 7 3,4 3 9 14 7 , 6 4 9 86 8 , 9 3 9 66 , 0 7 3 239240 50 7 Re n t s F1 0 29 , 1 1 0 5,3 3 7 1,8 9 8 3,3 6 8 95 3 5,0 5 4 13 46 2,1 2 1 9,5 4 0 77 8 241 Ch o l l a F1 0 - - - - - - - - - - - 242 To t a l 5 0 7 29 , 1 1 0 5,3 3 7 1,8 9 8 3,3 6 8 95 3 5,0 5 4 13 46 2,1 2 1 9,5 4 0 77 8 243 244 51 0 Ma i n t S u p e r v i s i o n & E n g i n e e r i n g F1 0 (6 5 , 4 2 8 ) (1 1 , 9 9 6 ) (4 , 2 6 7 ) (7, 5 7 1 ) (2 , 1 4 2 ) (1 1 , 3 6 0 ) (3 0 ) (1 0 4 ) (4 , 7 6 7 ) (2 1 , 4 4 2 ) (1 , 7 4 9 ) 245 Ch o l l a F1 0 13 9 , 4 8 3 25 , 5 7 4 9,0 9 6 16, 1 4 0 4,5 6 6 24 , 2 1 9 64 22 1 10 , 1 6 3 45 , 7 1 1 3,7 3 0 246 To t a l 5 1 0 74 , 0 5 5 13 , 5 7 8 4,8 2 9 8,5 6 9 2,4 2 4 12 , 8 5 8 34 11 7 5,3 9 6 24 , 2 6 9 1,9 8 0 247248 51 1 Ma i n t e n a n c e o f S t r u c t u r e s F1 0 1,3 9 0 , 7 9 8 25 5 , 0 0 1 90 , 6 9 8 16 0 , 9 2 9 45 , 5 2 8 24 1 , 4 8 6 63 5 2,2 0 7 10 1 , 3 3 7 45 5 , 7 8 9 37 , 1 8 8 249 Ch o l l a F1 0 24 1 , 5 4 3 44 , 2 8 7 15 , 7 5 2 27, 9 4 9 7,9 0 7 41 , 9 3 9 11 0 38 3 17 , 5 9 9 79 , 1 5 8 6,4 5 9 250 To t a l 5 1 1 1,6 3 2 , 3 4 1 29 9 , 2 8 7 10 6 , 4 5 0 18 8 , 8 7 8 53 , 4 3 6 28 3 , 4 2 5 74 6 2,5 9 0 11 8 , 9 3 6 53 4 , 9 4 7 43 , 6 4 6 251252 51 2 Ma i n t e n a n c e o f B o i l e r P l a n t F1 0 5,1 9 7 , 5 3 0 95 2 , 9 5 9 33 8 , 9 4 7 60 1 , 4 0 7 17 0 , 1 4 4 90 2 , 4 5 2 2,3 7 4 8,2 4 6 37 8 , 7 0 5 1,7 0 3 , 3 2 1 13 8 , 9 7 4 253 Ch o l l a F1 0 28 6 , 9 7 1 52 , 6 1 6 18 , 7 1 4 33, 2 0 5 9,3 9 4 49 , 8 2 7 13 1 45 5 20 , 9 0 9 94 , 0 4 5 7,6 7 3 254 To t a l 5 1 2 5,4 8 4 , 5 0 1 1,0 0 5 , 5 7 5 35 7 , 6 6 2 63 4 , 6 1 2 17 9 , 5 3 8 95 2 , 2 7 9 2,5 0 6 8,7 0 1 39 9 , 6 1 4 1,7 9 7 , 3 6 6 14 6 , 6 4 7 255256 51 3 Ma i n t e n a n c e o f E l e c t r i c P l a n t F1 0 2,2 7 3 , 0 1 5 41 6 , 7 5 4 14 8 , 2 3 1 26 3 , 0 1 1 74 , 4 0 8 39 4 , 6 6 6 1,0 3 8 3,6 0 6 16 5 , 6 1 8 74 4 , 9 0 7 60 , 7 7 7 257 Ch o l l a F1 0 62 , 4 1 2 11 , 4 4 3 4,0 7 0 7,2 2 2 2,0 4 3 10 , 8 3 7 29 99 4,5 4 7 20 , 4 5 3 1,6 6 9 258 To t a l 5 1 3 2,3 3 5 , 4 2 7 42 8 , 1 9 7 15 2 , 3 0 1 27 0 , 2 3 2 76 , 4 5 1 40 5 , 5 0 2 1,0 6 7 3,7 0 5 17 0 , 1 6 5 76 5 , 3 6 0 62 , 4 4 6 259 260 51 4 Ma i n t o f M i s c . S t e a m P l a n t F1 0 53 6 , 6 9 8 98 , 4 0 3 35 , 0 0 0 62, 1 0 1 17 , 5 6 9 93 , 1 8 7 24 5 85 1 39 , 1 0 5 17 5 , 8 8 5 14 , 3 5 0 261 Ch o l l a F1 0 75 , 5 1 6 13 , 8 4 6 4,9 2 5 8,7 3 8 2,4 7 2 13 , 1 1 2 34 12 0 5,5 0 2 24 , 7 4 8 2,0 1 9 262 To t a l 5 1 4 61 2 , 2 1 4 11 2 , 2 4 8 39 , 9 2 4 70, 8 3 9 20 , 0 4 1 10 6 , 2 9 9 28 0 97 1 44 , 6 0 7 20 0 , 6 3 3 16 , 3 7 0 263264 To t a l S t e a m P o w e r G e n e r a t i o n 58, 7 6 0 , 8 4 1 9,4 4 1 , 9 3 2 3,4 8 4 , 5 6 5 6,4 7 5 , 0 0 3 1,9 2 4 , 7 7 4 10, 4 2 1 , 7 3 7 43 , 7 5 8 88 , 6 1 3 3,8 7 1 , 7 2 0 21 , 3 5 8 , 9 5 9 1,6 4 9 , 7 8 2 265 266267 NU C L E A R P O W E R G E N E R A T I O N 268 269270 51 7 Op e r a t i o n S u p e r & E n g i n e e r i n g F1 0 - - - - - - - - - - - 271272 51 8 Nu c l e a r F u e l E x p e n s e F3 0 - - - - - - - - - - - 273274 51 9 Co o l a n t s a n d W a t e r F1 0 - - - - - - - - - - - 275276 52 0 St e a m E x p e n s e s F1 0 - - - - - - - - - - - 277278 52 3 Ele c t r i c E x p e n s e s F1 0 - - - - - - - - - - - 279280 52 4 Mis c . N u c l e a r E x p e n s e s F1 0 - - - - - - - - - - - 281282 52 8 Ma i n t S u p e r v i s i o n & E n g F1 0 - - - - - - - - - - - 283284 52 9 Ma i n t e n a n c e o f S t r u c t u r e s F1 0 - - - - - - - - - - - 285286 53 0 Ma i n t e n a n c e o f R e a c t o r P l a n t F1 0 - - - - - - - - - - - 287 288 53 1 Ma i n t e n a n c e o f E l e c t r i c P l a n t F1 0 - - - - - - - - - - - 289290 53 2 Ma i n t e n a n c e o f M i s c N u c l e a r F1 0 - - - - - - - - - - - 291292 To t a l N u c l e a r P o w e r G e n e r a t i o n - - - - - - - - - - - 293 294295 296 Dis t r i b u t i o n - M E T E R - U n b u n d l e d HY D R A U L I C P O W E R G E N E R A T I O N 297298 A B C D E F G H I J K L M N 299 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 391 Dis t r i b u t i o n - M E T E R - U n b u n d l e d TR A N S M I S S I O N E X P E N S E 392393394 A B C D E F G H I J K L M N 395 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 443 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 485 CU S T O M E R A C C O U N T S E X P E N S E 486487488 90 1 Su p e r v i s i o n F1 3 6 - - - - - - - - - - - 489490 90 2 Me t e r R e a d i n g E x p e n s e F4 7 - - - - - - - - - - - 491492 90 3 Cu s t o m e r R e c e i p t s & C o l l e c t i o n s F4 8 - - - - - - - - - - - 493494 90 4 Un c o l l e c t i b l e A c c o u n t s F8 0 - - - - - - - - - - - 495496 90 5 Mis c . C u s t o m e r A c c o u n t s E x p F1 3 6 - - - - - - - - - - - 497 498 TO T A L C U S T O M E R A C C O U N T S E X P E N S E - - - - - - - - - - - 499500 Dis t r i b u t i o n - M E T E R - U n b u n d l e d CU S T O M E R S E R V I C E E X P E N S E 501502 A B C D E F G H I J K L M N 503 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 577 578 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DE P R E C I A T I O N E X P E N S E 579580 A B C D E F G H I J K L M N 581 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 632 0 0 0 0 0 0 0 0 0 0 0 660 Dis t r i b u t i o n - M E T E R - U n b u n d l e d AM O R T I Z A T I O N E X P E N S E ( c o n t i n u e d ) 661662663 A B C D E F G H I J K L M N 664 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 718 720 Dis t r i b u t i o n - M E T E R - U n b u n d l e d ST E A M P R O D U C T I O N P L A N T 721722 A B C D E F G H I J K L M N 723 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 791 A B C D E F G H I J K L M N 792 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 821 865 A B C D E F G H I J K L M N 866 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 932 A B C D E F G H I J K L M N 933 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 103 4 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 104 2 Sim 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 F1 0 5 P 67 , 0 8 5 12 , 3 0 0 4,3 7 5 7,7 6 2 2,1 9 6 11 , 6 4 8 31 10 6 4,8 8 8 21 , 9 8 5 1,7 9 4 104 3 To t a l M i s c . E q u i p m e n t 12 9 , 3 9 9 23 , 7 1 7 8,4 3 6 14, 9 7 1 4,2 3 6 22 , 4 6 9 59 20 5 9,4 2 6 42 , 4 1 9 3,4 6 0 104 4 104 5 39 9 Co a l M i n e F3 0 5,1 5 9 , 1 5 8 78 3 , 5 3 0 29 4 , 0 8 2 55 7 , 4 3 2 16 9 , 0 3 5 92 2 , 4 9 8 4,4 1 9 7,6 2 3 32 5 , 9 4 6 1,9 4 7 , 0 5 9 14 7 , 5 3 3 104 6 39 9 L WID C O C a p i t a l L e a s e F3 0 - - - - - - - - - - - 104 7 Re m o v e C a p i t a l L e a s e F3 0 - - - - - - - - - - - 104 8 104 9 39 0 L Ge n e r a l C a p i t a l L e a s e 105 0 Sit u s F1 0 7 P - - - - - - - - - - - 105 1 Sy s t e m G e n e r a t i o n F1 0 5 P 66 4 , 8 7 7 12 1 , 9 0 4 43 , 3 5 9 76, 9 3 3 21 , 7 6 5 11 5 , 4 4 3 30 4 1,0 5 5 48 , 4 4 5 21 7 , 8 9 2 17 , 7 7 8 105 2 Sy s t e m O v e r h e a d s F1 0 2 P 39 , 3 0 9 7,2 0 7 2,5 6 3 4,5 4 9 1,2 8 7 6,8 2 5 18 62 2,8 6 4 12 , 8 8 2 1,0 5 1 105 3 105 4 Re m o v e C a p i t a l L e a s e (7 0 4 , 1 8 6 ) (1 2 9 , 1 1 1 ) (4 5 , 9 2 2 ) (8 1 , 4 8 1 ) (2 3 , 0 5 2 ) (1 2 2 , 2 6 9 ) (3 2 2 ) (1 , 1 1 7 ) (5 1 , 3 0 9 ) (2 3 0 , 7 7 4 ) (1 8 , 8 2 9 ) 105 5 105 6 39 2 L Ge n e r a l V e h i c l e s C a p i t a l L e a s e F3 0 - - - - - - - - - - - 105 7 Re m o v e C a p i t a l L e a s e F3 0 - - - - - - - - - - - 105 8 105 9 G0 0 Un c l a s s i f i e d G e n P l a n t - A c c t 3 0 0 F1 0 2 P 1,4 1 1 , 2 4 7 25 8 , 7 5 0 92 , 0 3 2 16 3 , 2 9 6 46 , 1 9 8 24 5 , 0 3 6 64 5 2,2 3 9 10 2 , 8 2 7 46 2 , 4 9 0 37 , 7 3 5 106 0 GV 0 Un c l a s s i f i e d G e n V e h - A c c t 3 0 0 F1 0 2 P - - - - - - - - - - - 106 1 106 2 TO T A L G E N E R A L P L A N T 22, 4 9 1 , 8 0 6 3,9 5 6 , 2 1 4 1,4 2 3 , 0 3 5 2,5 6 1 , 7 2 2 73 6 , 4 3 3 3,9 3 2 , 8 4 3 12 , 4 0 4 35 , 1 0 3 1,5 8 7 , 2 3 7 7,6 3 5 , 5 2 4 61 1 , 2 9 1 106 3 106 4 106 5 106 6 IN T A N G I B L E P L A N T 106 7 106 8 30 1 Org a n i z a t i o n 106 9 Sit u s F1 0 7 P - - - - - - - - - - - 107 0 Sy s t e m O v e r h e a d s F1 0 2 P - - - - - - - - - - - 107 1 Sy s t e m G e n e r a t i o n F1 0 5 P - - - - - - - - - - - 107 2 To t a l O r g a n i z a t i o n - - - - - - - - - - - 107 3 107 4 30 2 Fr a n c h i s e & C o n s e n t 107 5 Sit u s F1 0 7 P 3,5 4 1 , 4 3 1 64 9 , 3 1 6 23 0 , 9 4 8 40 9 , 7 7 9 11 5 , 9 3 1 61 4 , 9 0 2 1,6 1 8 5,6 1 9 25 8 , 0 3 8 1,1 6 0 , 5 8 9 94 , 6 9 3 107 6 Sy s t e m G e n e r a t i o n F1 0 5 P 51 0 , 3 4 3 93 , 5 7 1 33 , 2 8 1 59, 0 5 2 16 , 7 0 6 88 , 6 1 1 23 3 81 0 37 , 1 8 5 16 7 , 2 4 8 13 , 6 4 6 107 7 Sy s t e m G e n e r a t i o n F1 0 5 P 8,6 5 1 , 4 2 1 1,5 8 6 , 2 2 5 56 4 , 1 8 7 1,0 0 1 , 0 5 7 28 3 , 2 0 9 1,5 0 2 , 1 5 5 3,9 5 2 13 , 7 2 6 63 0 , 3 6 4 2,8 3 5 , 2 2 1 23 1 , 3 2 6 107 8 Sy s t e m G e n e r a t i o n F1 0 5 P 46 1 , 6 0 8 84 , 6 3 5 30 , 1 0 3 53, 4 1 3 15 , 1 1 1 80 , 1 4 9 21 1 73 2 33 , 6 3 4 15 1 , 2 7 7 12 , 3 4 3 107 9 Sy s t e m G e n e r a t i o n F1 0 5 P 35 , 5 2 5 6,5 1 4 2,3 1 7 4,1 1 1 1,1 6 3 6,1 6 8 16 56 2,5 8 8 11 , 6 4 2 95 0 108 0 To t a l F r a n c h i s e & C o n s e n t 13, 2 0 0 , 3 2 9 2,4 2 0 , 2 6 0 86 0 , 8 3 5 1,5 2 7 , 4 1 1 43 2 , 1 2 0 2,2 9 1 , 9 8 6 6,0 3 0 20 , 9 4 3 96 1 , 8 0 9 4,3 2 5 , 9 7 7 35 2 , 9 5 7 108 1 108 2 30 3 Mis c e l l a n e o u s I n t a n g i b l e P l a n t 108 3 Sit u s F1 0 7 P 11, 9 3 8 , 6 7 9 2,1 8 8 , 9 3 8 77 8 , 5 5 9 1,3 8 1 , 4 2 6 39 0 , 8 1 9 2,0 7 2 , 9 2 5 5,4 5 4 18 , 9 4 1 86 9 , 8 8 2 3,9 1 2 , 5 1 3 31 9 , 2 2 2 108 4 Sy s t e m G e n e r a t i o n F1 0 5 P 9,2 5 7 , 1 0 9 1,6 9 7 , 2 7 6 60 3 , 6 8 6 1,0 7 1 , 1 4 1 30 3 , 0 3 6 1,6 0 7 , 3 2 1 4,2 2 9 14 , 6 8 7 67 4 , 4 9 6 3,0 3 3 , 7 1 6 24 7 , 5 2 1 108 5 Sy s t e m O v e r h e a d s F1 0 2 P 11, 3 2 1 , 2 9 8 2,0 7 5 , 7 4 2 73 8 , 2 9 8 1,3 0 9 , 9 8 9 37 0 , 6 0 9 1,9 6 5 , 7 2 8 5,1 7 2 17 , 9 6 2 82 4 , 8 9 8 3,7 1 0 , 1 8 6 30 2 , 7 1 4 108 6 En e r g y F3 0 - - - - - - - - - - - 108 7 Cu s t o m e r - S y s t e m F4 2 - - - - - - - - - - - 108 8 Sim 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 F1 0 - - - - - - - - - - - 108 9 Sy s t e m G e n e r a t i o n F1 0 5 P - - - - - - - - - - - 109 0 To t a l M i s c e l l a n e o u s I n t a n g i b l e P l a n t 32, 5 1 7 , 0 8 5 5,9 6 1 , 9 5 7 2,1 2 0 , 5 4 3 3,7 6 2 , 5 5 5 1,0 6 4 , 4 6 4 5,6 4 5 , 9 7 4 14 , 8 5 5 51 , 5 9 0 2,3 6 9 , 2 7 6 10 , 6 5 6 , 4 1 5 86 9 , 4 5 8 109 1 109 2 I0 0 Un c l a s s I n t a n g i b l e P l a n t - A c c t 3 0 0 F1 0 2 P - - - - - - - - - - - 109 3 109 4 TO T A L I N T A N G I B L E P L A N T 45, 7 1 7 , 4 1 4 8,3 8 2 , 2 1 7 2,9 8 1 , 3 7 8 5,2 8 9 , 9 6 7 1,4 9 6 , 5 8 3 7,9 3 7 , 9 6 0 20 , 8 8 6 72 , 5 3 3 3,3 3 1 , 0 8 5 14 , 9 8 2 , 3 9 2 1,2 2 2 , 4 1 4 109 5 109 6 109 7 TO T A L E L E C T R I C P L A N T I N S E R V I C E 867 , 8 5 9 , 5 0 7 15 8 , 9 5 3 , 0 6 5 56 , 5 5 2 , 1 5 4 10 0 , 3 7 9 , 3 0 9 28 , 4 0 9 , 9 8 3 150 , 7 1 4 , 8 7 0 39 8 , 6 0 3 1,3 7 6 , 3 1 4 63 , 1 8 2 , 8 3 1 284 , 6 7 7 , 2 3 5 23 , 2 1 5 , 1 4 3 109 8 110 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d MIS C R A T E B A S E 110 1 110 2 A B C D E F G H I J K L M N 110 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 117 9 A B C D E F G H I J K L M N 118 0 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 129 2 A B C D E F G H I J K L M N 129 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Gen e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Irr i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 135 0 Tr a n s m i s s i o n Tot a l - Tra n s m i s s i o n - T o t a l - U n b u n d l e d Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e Sta t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 28 57 Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e Sta t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N CO S Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 20 2 0 P r o t o c o l EL E C T R I C R E V E N U E S Tra n s m i s s i o n - T o t a l - U n b u n d l e d (N o n - W g t ) A B C D E F G H I J K L M N FE R C CO S Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 179 210 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 225226 50 3 St e a m F r o m O t h e r S o u r c e s F3 0 - - - - - - - - - - - 227 Sy s t e m E n e r g y - N o n N P C F3 0 - - - - - - - - - - - 228 To t a l 5 0 3 - - - - - - - - - - - 229230 50 5 Ele c t r i c E x p e n s e s F1 0 - - - - - - - - - - - 231 Ch o l l a F1 0 - - - - - - - - - - - 232 To t a l 5 0 5 - - - - - - - - - - - 233234 50 6 Mis c . S t e a m E x p e n s e F3 0 - - - - - - - - - - - 235 SG F3 0 - - - - - - - - - - - 236 Sy s t e m E n e r g y F3 0 - - - - - - - - - - - 237 Ch o l l a F1 0 - - - - - - - - - - - 238 To t a l 5 0 6 - - - - - - - - - - - 239240 50 7 Re n t s F1 0 - - - - - - - - - - - 241 Ch o l l a F1 0 - - - - - - - - - - - 242 To t a l 5 0 7 - - - - - - - - - - - 243 244 51 0 Ma i n t S u p e r v i s i o n & E n g i n e e r i n g F1 0 - - - - - - - - - - - 245 Ch o l l a F1 0 - - - - - - - - - - - 246 To t a l 5 1 0 - - - - - - - - - - - 247248 51 1 Ma i n t e n a n c e o f S t r u c t u r e s F1 0 - - - - - - - - - - - 249 Ch o l l a F1 0 - - - - - - - - - - - 250 To t a l 5 1 1 - - - - - - - - - - - 251252 51 2 Ma i n t e n a n c e o f B o i l e r P l a n t F1 0 - - - - - - - - - - - 253 Ch o l l a F1 0 - - - - - - - - - - - 254 To t a l 5 1 2 - - - - - - - - - - - 255256 51 3 Ma i n t e n a n c e o f E l e c t r i c P l a n t F1 0 - - - - - - - - - - - 257 Ch o l l a F1 0 - - - - - - - - - - - 258 To t a l 5 1 3 - - - - - - - - - - - 259 260 51 4 Ma i n t o f M i s c . S t e a m P l a n t F1 0 - - - - - - - - - - - 261 Ch o l l a F1 0 - - - - - - - - - - - 262 To t a l 5 1 4 - - - - - - - - - - - 263264 To t a l S t e a m P o w e r G e n e r a t i o n - - - - - - - - - - - 265 266267 NU C L E A R P O W E R G E N E R A T I O N 268 269270 51 7 Op e r a t i o n S u p e r & E n g i n e e r i n g F1 0 - - - - - - - - - - - 271272 51 8 Nu c l e a r F u e l E x p e n s e F3 0 - - - - - - - - - - - 273274 51 9 Co o l a n t s a n d W a t e r F1 0 - - - - - - - - - - - 275276 52 0 St e a m E x p e n s e s F1 0 - - - - - - - - - - - 277278 52 3 Ele c t r i c E x p e n s e s F1 0 - - - - - - - - - - - 279280 52 4 Mis c . N u c l e a r E x p e n s e s F1 0 - - - - - - - - - - - 281282 52 8 Ma i n t S u p e r v i s i o n & E n g F1 0 - - - - - - - - - - - 283284 52 9 Ma i n t e n a n c e o f S t r u c t u r e s F1 0 - - - - - - - - - - - 285286 53 0 Ma i n t e n a n c e o f R e a c t o r P l a n t F1 0 - - - - - - - - - - - 287 288 53 1 Ma i n t e n a n c e o f E l e c t r i c P l a n t F1 0 - - - - - - - - - - - 289290 53 2 Ma i n t e n a n c e o f M i s c N u c l e a r F1 0 - - - - - - - - - - - 291292 To t a l N u c l e a r P o w e r G e n e r a t i o n - - - - - - - - - - - 293 294295 296 Dis t r i b u t i o n - M E T E R - U n b u n d l e d HY D R A U L I C P O W E R G E N E R A T I O N 297298 A B C D E F G H I J K L M N 299 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 391 Dis t r i b u t i o n - M E T E R - U n b u n d l e d TR A N S M I S S I O N E X P E N S E 392393394 A B C D E F G H I J K L M N 395 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 443 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 484485 CU S T O M E R A C C O U N T S E X P E N S E 486487488 90 1 Su p e r v i s i o n F1 3 6 - - - - - - - - - - - 489490 90 2 Me t e r R e a d i n g E x p e n s e F4 7 - - - - - - - - - - - 491492 90 3 Cu s t o m e r R e c e i p t s & C o l l e c t i o n s F4 8 - - - - - - - - - - - 493 494 90 4 Un c o l l e c t i b l e A c c o u n t s F8 0 - - - - - - - - - - - 495496 90 5 Mis c . C u s t o m e r A c c o u n t s E x p F1 3 6 - - - - - - - - - - - 497498 TO T A L C U S T O M E R A C C O U N T S E X P E N S E - - - - - - - - - - - 499 500 Dis t r i b u t i o n - M E T E R - U n b u n d l e d CU S T O M E R S E R V I C E E X P E N S E 501502 A B C D E F G H I J K L M N 503 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 577 578 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DE P R E C I A T I O N E X P E N S E 579580 A B C D E F G H I J K L M N 581 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 632 0 0 0 0 0 0 0 0 0 0 0 660 Dis t r i b u t i o n - M E T E R - U n b u n d l e d AM O R T I Z A T I O N E X P E N S E ( c o n t i n u e d ) 661662663 A B C D E F G H I J K L M N 664 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 718 720 Dis t r i b u t i o n - M E T E R - U n b u n d l e d ST E A M P R O D U C T I O N P L A N T 721722 A B C D E F G H I J K L M N 723 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 791 A B C D E F G H I J K L M N 792 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 821 865 A B C D E F G H I J K L M N 866 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 930 Dis t r i b u t i o n - M E T E R - U n b u n d l e d GE N E R A L P L A N T 931932 A B C D E F G H I J K L M N 933 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 103 1 Dis t r i b u t i o n - M E T E R - U n b u n d l e d GE N E R A L P L A N T 103 2 103 3 A B C D E F G H I J K L M N 103 4 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 109 8 110 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d MIS C R A T E B A S E 110 1 110 2 A B C D E F G H I J K L M N 110 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 117 9 A B C D E F G H I J K L M N 118 0 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 129 2 A B C D E F G H I J K L M N 129 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 135 0 Dis t r i b u t i o n Tot a l - Dis t r i b u t i o n - T o t a l - U n b u n d l e d Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e Sta t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 28 57 Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e Sta t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N CO S Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 20 2 0 P r o t o c o l EL E C T R I C R E V E N U E S Dis t r i b u t i o n - T o t a l - U n b u n d l e d (N o n - W g t ) A B C D E F G H I J K L M N FE R C CO S Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 17 9 20 6 Dis t r i b u t i o n - M E T E R - U n b u n d l e d 20 7 ST E A M P O W E R G E N E R A T I O N 20 8 20 9 A B C D E F G H I J K L M N 21 0 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 29 6 Dis t r i b u t i o n - M E T E R - U n b u n d l e d HY D R A U L I C P O W E R G E N E R A T I O N 29 7 29 8 A B C D E F G H I J K L M N 29 9 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 39 1 Dis t r i b u t i o n - M E T E R - U n b u n d l e d TR A N S M I S S I O N E X P E N S E 39 2 39 3 39 4 A B C D E F G H I J K L M N 39 5 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 44 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 48 5 CU S T O M E R A C C O U N T S E X P E N S E 48 6 48 7 48 8 90 1 Su p e r v i s i o n F1 3 6 - - - - - - - - - - - 48 9 49 0 90 2 Me t e r R e a d i n g E x p e n s e F4 7 - - - - - - - - - - - 49 1 49 2 90 3 Cu s t o m e r R e c e i p t s & C o l l e c t i o n s F4 8 - - - - - - - - - - - 49 3 49 4 90 4 Un c o l l e c t i b l e A c c o u n t s F8 0 - - - - - - - - - - - 49 5 49 6 90 5 Mis c . C u s t o m e r A c c o u n t s E x p F1 3 6 - - - - - - - - - - - 49 7 49 8 TO T A L C U S T O M E R A C C O U N T S E X P E N S E - - - - - - - - - - - 49 9 50 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d CU S T O M E R S E R V I C E E X P E N S E 50 1 50 2 A B C D E F G H I J K L M N 50 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 57 7 57 8 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DE P R E C I A T I O N E X P E N S E 57 9 58 0 A B C D E F G H I J K L M N 58 1 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 63 2 0 0 0 0 0 0 0 0 0 0 0 66 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d AM O R T I Z A T I O N E X P E N S E ( c o n t i n u e d ) 66 1 66 2 66 3 A B C D E F G H I J K L M N 66 4 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 71 8 72 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d ST E A M P R O D U C T I O N P L A N T 72 1 72 2 A B C D E F G H I J K L M N 72 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 79 1 A B C D E F G H I J K L M N 79 2 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 82 1 86 4 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DIS T R I B U T I O N P L A N T 86 5 A B C D E F G H I J K L M N 86 6 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 93 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d GE N E R A L P L A N T 93 1 93 2 A B C D E F G H I J K L M N 93 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 10 3 1 Dis t r i b u t i o n - M E T E R - U n b u n d l e d GE N E R A L P L A N T 10 3 2 10 3 3 A B C D E F G H I J K L M N 10 3 4 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 10 9 8 11 0 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d MIS C R A T E B A S E 11 0 1 11 0 2 A B C D E F G H I J K L M N 11 0 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 11 7 9 A B C D E F G H I J K L M N 11 8 0 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 12 8 2 DIS T R I B U T I O N P L A N T 12 8 3 12 8 4 10 8 3 6 0 La n d a n d L a n d R i g h t s F1 1 8 (4 6 2 , 8 3 5 ) (8 1 , 2 4 8 ) (2 0 , 2 6 4 ) (4 4 , 9 5 1 ) - (2 8 8 , 9 2 7 ) (4 ) (3 3 2 ) (2 7 , 1 1 0 ) - - 12 8 5 12 8 6 10 8 3 6 1 Str u c t u r e s a n d I m p r o v e m e n t s F1 1 9 (7 6 1 , 2 3 4 ) (1 3 3 , 6 3 0 ) (3 3 , 3 2 9 ) (7 3 , 9 3 1 ) - (4 7 5 , 2 0 4 ) (6 ) (5 4 6 ) (4 4 , 5 8 8 ) - - 12 8 7 12 8 8 10 8 3 6 2 Sta t i o n E q u i p m e n t F1 2 0 (1 4 , 0 8 4 , 1 6 8 ) (2 , 4 7 2 , 3 8 8 ) (6 1 6 , 6 4 9 ) (1 , 3 6 7 , 8 5 6 ) - (8 , 7 9 2 , 1 0 7 ) (1 1 8 ) (1 0 , 1 0 2 ) (8 2 4 , 9 4 9 ) - - 12 8 9 12 9 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d 12 9 1 12 9 2 A B C D E F G H I J K L M N 12 9 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r 13 5 0 Re t a i l To t a l - Re t a i l - T o t a l - U n b u n d l e d Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e St a t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 28 57 Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e St a t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N CO S Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 20 2 0 P r o t o c o l EL E C T R I C R E V E N U E S Ret a i l - T o t a l - U n b u n d l e d (N o n - W g t ) A B C D E F G H I J K L M N FE R C CO S Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 179 207 ST E A M P O W E R G E N E R A T I O N 208209 A B C D E F G H I J K L M N 210 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 298 A B C D E F G H I J K L M N 299 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 391 Dis t r i b u t i o n - M E T E R - U n b u n d l e d TR A N S M I S S I O N E X P E N S E 392393394 A B C D E F G H I J K L M N 395 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 443 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 485 CU S T O M E R A C C O U N T S E X P E N S E 486487488 90 1 Su p e r v i s i o n F1 3 6 95 , 9 8 1 61 , 5 8 9 13 , 4 4 4 2,2 9 3 24 8 6,2 7 8 64 9 107 11 , 3 1 7 28 28 489490 90 2 Me t e r R e a d i n g E x p e n s e F4 7 2,1 7 1 , 1 3 2 1,4 6 5 , 4 0 7 30 8 , 3 2 5 35 , 9 9 9 49 1 70 , 7 4 9 16 , 6 8 3 2,3 2 7 26 9 , 1 1 1 1,0 1 9 1,0 1 9 491492 90 3 Cu s t o m e r R e c e i p t s & C o l l e c t i o n s F4 8 2,2 0 8 , 5 1 9 1,4 8 1 , 7 1 5 31 1 , 7 5 6 39 , 3 1 2 7,2 3 5 70 , 8 2 8 16 , 8 6 8 2,3 5 3 27 7 , 5 4 8 45 2 45 2 493494 90 4 Un c o l l e c t i b l e A c c o u n t s F8 0 57 9 , 0 1 0 23 4 , 7 4 0 74 , 4 6 6 43 , 1 4 1 5,0 9 8 18 2 , 7 4 9 - 828 37 , 9 8 8 - - 495496 90 5 Mis c . C u s t o m e r A c c o u n t s E x p F1 3 6 75 5 48 4 10 6 18 2 49 5 1 89 0 0 497 498 TO T A L C U S T O M E R A C C O U N T S E X P E N S E 5,0 5 5 , 3 9 7 3,2 4 3 , 9 3 6 70 8 , 0 9 7 120 , 7 6 3 13 , 0 7 4 33 0 , 6 5 3 34 , 2 0 6 5,6 1 6 59 6 , 0 5 4 1,5 0 0 1,5 0 0 499500 Dis t r i b u t i o n - M E T E R - U n b u n d l e d CU S T O M E R S E R V I C E E X P E N S E 501502 A B C D E F G H I J K L M N 503 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 577 578 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DE P R E C I A T I O N E X P E N S E 579580 A B C D E F G H I J K L M N 581 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 632 0 0 0 0 0 0 0 0 0 0 0 660 Dis t r i b u t i o n - M E T E R - U n b u n d l e d AM O R T I Z A T I O N E X P E N S E ( c o n t i n u e d ) 661662663 A B C D E F G H I J K L M N 664 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 718 720 Dis t r i b u t i o n - M E T E R - U n b u n d l e d ST E A M P R O D U C T I O N P L A N T 721722 A B C D E F G H I J K L M N 723 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 790 Dis t r i b u t i o n - M E T E R - U n b u n d l e d 791 A B C D E F G H I J K L M N 792 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 821 864 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DIS T R I B U T I O N P L A N T 865 A B C D E F G H I J K L M N 866 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 930 Dis t r i b u t i o n - M E T E R - U n b u n d l e d GE N E R A L P L A N T 931932 A B C D E F G H I J K L M N 933 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 103 1 Dis t r i b u t i o n - M E T E R - U n b u n d l e d GE N E R A L P L A N T 103 2 103 3 A B C D E F G H I J K L M N 103 4 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 109 8 110 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d MIS C R A T E B A S E 110 1 110 2 A B C D E F G H I J K L M N 110 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 117 9 A B C D E F G H I J K L M N 118 0 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 129 2 A B C D E F G H I J K L M N 129 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sc h e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 135 0 Mis c Tot a l - Mi s c - T o t a l - U n b u n d l e d Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e St a t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 28 57 Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e St a t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 A B C D E F G H I J K L M N DE S C R I P T I O N CO S Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 20 2 0 P r o t o c o l EL E C T R I C R E V E N U E S Mis c - T o t a l - U n b u n d l e d (N o n - W g t ) A B C D E F G H I J K L M N FE R C CO S Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 179 207 ST E A M P O W E R G E N E R A T I O N 208209 A B C D E F G H I J K L M N 210 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 296 Dis t r i b u t i o n - M E T E R - U n b u n d l e d HY D R A U L I C P O W E R G E N E R A T I O N 297298 A B C D E F G H I J K L M N 299 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 391 Dis t r i b u t i o n - M E T E R - U n b u n d l e d TR A N S M I S S I O N E X P E N S E 392393394 A B C D E F G H I J K L M N 395 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 443 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 485 CU S T O M E R A C C O U N T S E X P E N S E 486487488 90 1 Su p e r v i s i o n F1 3 6 - - - - - - - - - - - 489490 90 2 Me t e r R e a d i n g E x p e n s e F4 7 - - - - - - - - - - - 491492 90 3 Cu s t o m e r R e c e i p t s & C o l l e c t i o n s F4 8 - - - - - - - - - - - 493494 90 4 Un c o l l e c t i b l e A c c o u n t s F8 0 - - - - - - - - - - - 495496 90 5 Mis c . C u s t o m e r A c c o u n t s E x p F1 3 6 - - - - - - - - - - - 497 498 TO T A L C U S T O M E R A C C O U N T S E X P E N S E - - - - - - - - - - - 499500 Dis t r i b u t i o n - M E T E R - U n b u n d l e d CU S T O M E R S E R V I C E E X P E N S E 501502 A B C D E F G H I J K L M N 503 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 577 578 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DE P R E C I A T I O N E X P E N S E 579580 A B C D E F G H I J K L M N 581 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 632 0 0 0 0 0 0 0 0 0 0 0 660 Dis t r i b u t i o n - M E T E R - U n b u n d l e d AM O R T I Z A T I O N E X P E N S E ( c o n t i n u e d ) 661662663 A B C D E F G H I J K L M N 664 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 718 720 Dis t r i b u t i o n - M E T E R - U n b u n d l e d ST E A M P R O D U C T I O N P L A N T 721722 A B C D E F G H I J K L M N 723 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 791 A B C D E F G H I J K L M N 792 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 821 864 Dis t r i b u t i o n - M E T E R - U n b u n d l e d DIS T R I B U T I O N P L A N T 865 A B C D E F G H I J K L M N 866 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 930 Dis t r i b u t i o n - M E T E R - U n b u n d l e d GE N E R A L P L A N T 931932 A B C D E F G H I J K L M N 933 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 103 1 Dis t r i b u t i o n - M E T E R - U n b u n d l e d GE N E R A L P L A N T 103 2 103 3 A B C D E F G H I J K L M N 103 4 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 109 8 110 0 Dis t r i b u t i o n - M E T E R - U n b u n d l e d MIS C R A T E B A S E 110 1 110 2 A B C D E F G H I J K L M N 110 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 117 9 A B C D E F G H I J K L M N 118 0 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 129 2 A B C D E F G H I J K L M N 129 3 FE R C Id a h o Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Ge n e r a l S r v Hig h V o l t a g e Ir r i g a t i o n St. & A r e a L g t Sch e d u l e s Sp a c e Hea t i n g Ge n e r a l S r v Sm a l l P o w e r 135 0 Fa c t o r T a b l e C O S Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e - C O S F a c t o r S u m m a r y Sta t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Cl a s s A l l o c a t i o n F a c t o r s A B C D E F G H I J K L M N P CO S Dm d En g Fa c t o r D E S C R I P T I O N S p l i t Re s i d e n t i a l Re s i d e n t i a l Ge n e r a l S r v La r g e P o w e r Sc h e d u l e s 6 , Ge n e r a l S r v Hi g h V o l t a g e Ir r i g a t i o n St . & A r e a L g t Sc h e d u l e s Sp a c e He a t i n g Ge n e r a l S r v Sm a l l P o w e r F1 0 7 ST P - S y s t e m T r a n s & D i s t P l a n t 0.2 3 7 8 1 0.0 7 1 7 0 0.0 9 6 9 5 0.0 1 8 2 3 0.3 0 2 0 8 0. 0 0 1 5 1 0.0 0 1 3 7 0.0 7 8 2 6 0.1 7 7 3 8 0.0 1 4 7 1 1. 0 0 0 0 0 0 0 0 F1 0 7 P SG G P - S y s t e m G r o s s G e n e r a t i o n P l a n t 0.1 8 3 3 5 0.0 6 5 2 1 0.1 1 5 7 1 0.0 3 2 7 4 0.1 7 3 6 3 0. 0 0 0 4 6 0.0 0 1 5 9 0.0 7 2 8 6 0.3 2 7 7 2 0.0 2 6 7 4 1. 0 0 0 0 0 0 0 0 F1 0 7 T SG T P - S y s t e m G r o s s T r a n s m i s s i o n P l a n t 0.1 8 3 3 5 0.0 6 5 2 1 0.1 1 5 7 1 0.0 3 2 7 4 0.1 7 3 6 3 0. 0 0 0 4 6 0.0 0 1 5 9 0.0 7 2 8 6 0.3 2 7 7 2 0.0 2 6 7 4 1. 0 0 0 0 0 0 0 0 F1 0 7 D SG D P - S y s t e m G r o s s D i s t r i b u t i o n P l a n t 0.3 0 1 8 6 0.0 7 9 3 3 0.0 7 4 8 9 0.0 0 1 1 8 0.4 5 3 1 6 0. 0 0 2 7 4 0.0 0 1 1 2 0.0 8 4 6 0 0.0 0 0 5 6 0.0 0 0 5 6 1. 0 0 0 0 0 0 0 0 F1 0 7 R SG T P - S y s t e m G r o s s R e t a i l P l a n t 0.3 0 1 8 6 0.0 7 9 3 3 0.0 7 4 8 9 0.0 0 1 1 8 0.4 5 3 1 6 0. 0 0 2 7 4 0.0 0 1 1 2 0.0 8 4 6 0 0.0 0 0 5 6 0.0 0 0 5 6 1. 0 0 0 0 0 0 0 0 F1 0 7 M SG D P - S y s t e m G r o s s M i s c P l a n t 0.3 0 1 8 6 0.0 7 9 3 3 0.0 7 4 8 9 0.0 0 1 1 8 0.4 5 3 1 6 0. 0 0 2 7 4 0.0 0 1 1 2 0.0 8 4 6 0 0.0 0 0 5 6 0.0 0 0 5 6 1. 0 0 0 0 0 0 0 0 F1 0 8 SG P - S y s t e m G e n e r a l P l a n t 0.2 3 3 7 3 0.0 7 1 0 8 0.0 9 7 7 6 0.0 1 9 6 0 0.2 8 7 2 1 0. 0 0 1 4 7 0.0 0 1 3 8 0.0 7 7 4 8 0.1 9 4 3 5 0.0 1 5 9 4 1. 0 0 0 0 0 0 0 0 F1 0 8 P SG G P - S y s t e m G e n G e n e r a t i o n P l a n t 0.1 7 5 9 0 0.0 6 3 2 7 0.1 1 3 9 0 0.0 3 2 7 4 0.1 7 4 8 6 0. 0 0 0 5 5 0.0 0 1 5 6 0.0 7 0 5 7 0.3 3 9 4 8 0.0 2 7 1 8 1. 0 0 0 0 0 0 0 0 F1 0 8 T SG T P - S y s t e m G e n T r a n s m i s s i o n P l a n t 0.1 8 3 3 5 0.0 6 5 2 1 0.1 1 5 7 1 0.0 3 2 7 4 0.1 7 3 6 3 0. 0 0 0 4 6 0.0 0 1 5 9 0.0 7 2 8 6 0.3 2 7 7 2 0.0 2 6 7 4 1. 0 0 0 0 0 0 0 0 F1 0 8 D SG D P - S y s t e m G e n D i s t r i b u t i o n P l a n t 0.3 0 1 8 6 0.0 7 9 3 3 0.0 7 4 8 9 0.0 0 1 1 8 0.4 5 3 1 6 0. 0 0 2 7 4 0.0 0 1 1 2 0.0 8 4 6 0 0.0 0 0 5 6 0.0 0 0 5 6 1. 0 0 0 0 0 0 0 0 F1 0 8 R SG T P - S y s t e m G e n R e t a i l P l a n t 0.6 4 5 1 6 0.1 3 5 7 4 0.0 1 7 1 2 0.0 0 3 1 5 0.0 6 9 2 1 0. 0 0 7 3 4 0.0 0 1 0 2 0.1 2 0 8 5 0.0 0 0 2 0 0.0 0 0 2 0 1. 0 0 0 0 0 0 0 0 F1 0 8 M SG D P - S y s t e m G e n M i s c P l a n t 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0. 1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 1. 0 0 0 0 0 0 0 0 F1 1 0 SIP - S y s t e m I n t a n g i b l e P l a n t 0.2 4 8 2 6 0.0 7 5 0 3 0.1 0 1 4 7 0.0 2 7 9 8 0.1 6 6 5 7 0. 0 0 1 4 4 0.0 0 1 5 0 0.0 7 9 5 9 0.2 7 5 6 3 0.0 2 2 5 3 1. 0 0 0 0 0 0 0 0 F1 1 8 Ac c o u n t 3 6 0 0.1 7 5 5 4 0.0 4 3 7 8 0.0 9 7 1 2 - 0.6 2 4 2 5 0. 0 0 0 0 1 0.0 0 0 7 2 0.0 5 8 5 7 - - 1. 0 0 0 0 0 0 0 0 F1 1 9 Ac c o u n t 3 6 1 0.1 7 5 5 4 0.0 4 3 7 8 0.0 9 7 1 2 - 0.6 2 4 2 5 0. 0 0 0 0 1 0.0 0 0 7 2 0.0 5 8 5 7 - - 1. 0 0 0 0 0 0 0 0 F1 2 0 Ac c o u n t 3 6 2 0.1 7 5 5 4 0.0 4 3 7 8 0.0 9 7 1 2 - 0.6 2 4 2 5 0. 0 0 0 0 1 0.0 0 0 7 2 0.0 5 8 5 7 - - 1. 0 0 0 0 0 0 0 0 F1 2 1 Ac c o u n t 3 6 4 0.1 7 5 5 7 0.0 4 3 7 9 0.0 9 7 1 2 - 0.6 2 4 2 2 0. 0 0 0 0 1 0.0 0 0 7 2 0.0 5 8 5 8 - - 1. 0 0 0 0 0 0 0 0 F1 2 2 Ac c o u n t 3 6 5 0.3 1 6 7 1 0.0 9 1 2 7 0.0 6 6 4 8 - 0.4 2 7 3 1 0. 0 0 0 0 1 0.0 0 1 4 3 0.0 9 6 8 0 - - 1. 0 0 0 0 0 0 0 0 F1 2 3 Ac c o u n t 3 6 6 0.3 7 1 8 3 0.1 0 9 8 1 0.0 5 4 5 2 - 0.3 5 0 4 1 0. 0 0 0 0 0 0.0 0 1 7 1 0.1 1 1 7 2 - - 1. 0 0 0 0 0 0 0 0 F1 2 4 Ac c o u n t 3 6 7 0.3 2 5 5 4 0.0 9 4 2 4 0.0 6 4 5 6 - 0.4 1 4 9 9 0. 0 0 0 0 1 0.0 0 1 4 7 0.0 9 9 1 9 - - 1. 0 0 0 0 0 0 0 0 F1 2 5 Ac c o u n t 3 6 8 0.2 5 5 6 6 0.0 7 9 7 3 0.0 7 3 2 6 - 0.5 1 5 3 7 0. 0 0 0 9 9 0.0 0 1 2 2 0.0 7 3 7 6 - - 1. 0 0 0 0 0 0 0 0 F1 2 6 Ac c o u n t 3 6 9 0.6 6 7 3 7 0.1 4 0 4 2 0.0 4 2 8 1 - - - 0.0 0 1 4 1 0.1 4 8 0 0 - - 1. 0 0 0 0 0 0 0 0 F1 2 7 Ac c o u n t 3 7 0 0.4 5 7 0 2 0.1 2 0 3 9 0.0 5 2 4 1 0.0 2 6 2 3 0.2 1 5 3 0 - 0.0 0 1 1 7 0.1 0 2 6 4 0.0 1 2 4 2 0.0 1 2 4 2 1. 0 0 0 0 0 0 0 0 F1 2 8 Ac c o u n t 3 7 1 - - - - - 1. 0 0 0 0 0 - - - - 1. 0 0 0 0 0 0 0 0 F1 2 9 Ac c o u n t 3 7 2 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0. 1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 1. 0 0 0 0 0 0 0 0 F1 3 0 Ac c o u n t 3 7 3 - - - - - 1. 0 0 0 0 0 - - - - 1. 0 0 0 0 0 0 0 0 F1 3 1 Ac c o u n t 5 8 1 t h r u 5 8 7 & 5 9 1 t h r u 5 9 7 0.2 5 8 0 9 0.0 6 5 5 0 0.0 8 2 6 1 0.0 0 0 8 1 0.5 0 1 1 0 0. 0 1 4 2 9 0.0 0 0 9 4 0.0 7 5 8 9 0.0 0 0 3 8 0.0 0 0 3 8 1. 0 0 0 0 0 0 0 0 F1 3 2 Ac c o u n t 3 6 4 + 3 6 5 0.2 1 6 3 1 0.0 5 7 5 0 0.0 8 8 2 7 - 0.5 6 7 3 8 0. 0 0 0 0 1 0.0 0 0 9 2 0.0 6 9 6 1 - - 1. 0 0 0 0 0 0 0 0 F1 3 3 Ac c o u n t 3 6 6 + 3 6 7 0.3 3 7 8 4 0.0 9 8 3 8 0.0 6 1 8 9 - 0.3 9 7 8 3 0. 0 0 0 0 1 0.0 0 1 5 3 0.1 0 2 5 2 - - 1. 0 0 0 0 0 0 0 0 F1 3 4 Ac c o u n t 3 6 4 + 3 6 5 + 3 6 9 ( O H ) 0.2 6 0 2 9 0.0 7 2 3 5 0.0 8 2 8 3 - 0.5 0 3 4 4 0. 0 0 0 0 1 0.0 0 0 9 9 0.0 8 0 1 0 - - 1. 0 0 0 0 0 0 0 0 F1 3 5 Ac c o u n t 3 6 6 + 3 6 7 + 3 6 9 ( U G ) 0.4 8 6 2 6 0.1 0 2 2 9 0.0 5 4 9 7 - 0.2 3 8 1 3 0. 0 0 0 0 0 0.0 0 1 4 6 0.1 1 6 8 9 - - 1. 0 0 0 0 0 0 0 0 F1 3 6 Ac c o u n t 9 0 2 + 9 0 3 + 9 0 4 0.6 4 1 6 8 0.1 4 0 0 7 0.0 2 3 8 9 0.0 0 2 5 9 0.0 6 5 4 1 0. 0 0 6 7 7 0.0 0 1 1 1 0.1 1 7 9 0 0.0 0 0 3 0 0.0 0 0 3 0 1. 0 0 0 0 0 0 0 0 F1 3 7 To t a l O & M E x p e n s e 0.1 9 1 6 0 0.0 6 4 6 4 0.1 0 7 2 9 0.0 2 9 6 9 0.1 9 2 2 4 0. 0 0 1 5 7 0.0 0 1 4 9 0.0 7 0 8 4 0.3 1 5 7 4 0.0 2 4 9 0 1. 0 0 0 0 0 0 0 0 F1 3 7 P Ge n e r a t i o n O & M E x p 0.1 6 7 8 7 0.0 6 1 1 7 0.1 1 1 9 2 0.0 3 2 7 4 0.1 7 6 2 1 0. 0 0 0 6 6 0.0 0 1 5 3 0.0 6 8 0 9 0.3 5 2 1 6 0.0 2 7 6 5 1. 0 0 0 0 0 0 0 0 F1 3 7 T Tr a n s m i s s i o n O & M E x p 0.1 8 2 7 0 0.0 6 4 9 8 0.1 1 5 3 5 0.0 3 2 6 7 0.1 7 4 0 7 0. 0 0 0 4 9 0.0 0 1 5 8 0.0 7 2 6 1 0.3 2 8 8 0 0.0 2 6 7 4 1. 0 0 0 0 0 0 0 0 F1 3 7 D Di s t r i b u t i o n O & M E x p 0.2 6 6 7 0 0.0 6 8 2 2 0.0 8 1 0 9 0.0 0 0 8 8 0.4 9 1 6 7 0. 0 1 2 0 2 0.0 0 0 9 7 0.0 7 7 6 1 0.0 0 0 4 2 0.0 0 0 4 2 1. 0 0 0 0 0 0 0 0 F1 3 7 R Re t a i l O & M E x p ( C u s t o m e r ) 0.6 4 2 2 9 0.1 3 9 7 9 0.0 2 3 2 6 0.0 0 2 4 1 0.0 6 5 7 4 0. 0 0 6 8 2 0.0 0 1 1 0 0.1 1 8 0 2 0.0 0 0 2 7 0.0 0 0 2 7 1. 0 0 0 0 0 0 0 0 F1 3 7 M Mis c & C u s t o m e r O & M E x p 0.2 1 0 5 1 0.0 6 6 7 8 0.1 0 3 6 2 0.0 2 6 9 3 0.1 9 9 7 2 0. 0 0 2 4 2 0.0 0 1 5 3 0.0 7 6 4 9 0.2 9 0 5 5 0.0 2 1 4 5 1. 0 0 0 0 0 0 0 0 F1 3 8 GT D O & M E x p ( l e s s f u e l , p u r c h a s e d p & w h e e l i n g ) 0.2 5 1 6 3 0.0 7 3 9 1 0.0 9 7 7 9 0.0 2 3 0 3 0.2 2 2 3 6 0. 0 0 3 8 6 0.0 0 1 4 0 0.0 7 8 4 0 0.2 2 8 9 6 0.0 1 8 6 6 1. 0 0 0 0 0 0 0 0 F1 3 8 P Ge n e r a t i o n O & M E x p ( l e s s f u e l & p u r c h a s e d p o w e r ) 0.1 8 0 4 1 0.0 6 4 4 5 0.1 1 5 0 0 0.0 3 2 7 4 0.1 7 4 1 1 0. 0 0 0 4 9 0.0 0 1 5 8 0.0 7 1 9 6 0.3 3 2 3 5 0.0 2 6 9 1 1. 0 0 0 0 0 0 0 0 F1 3 8 T Tr a n s m i s s i o n O & M E x p - ( l e s s w h e e l i n g e x p ) 0.1 8 3 3 5 0.0 6 5 2 1 0.1 1 5 7 1 0.0 3 2 7 4 0.1 7 3 6 3 0. 0 0 0 4 6 0.0 0 1 5 9 0.0 7 2 8 6 0.3 2 7 7 2 0.0 2 6 7 4 1. 0 0 0 0 0 0 0 0 F1 3 8 D Di s t r i b u t i o n O & M E x p 0.2 5 8 0 9 0.0 6 5 5 0 0.0 8 2 6 1 0.0 0 0 8 1 0.5 0 1 1 0 0. 0 1 4 2 9 0.0 0 0 9 4 0.0 7 5 8 9 0.0 0 0 3 8 0.0 0 0 3 8 1. 0 0 0 0 0 0 0 0 F1 3 8 R Re t a i l O & M E x p ( C u s t o m e r ) 0.6 4 2 2 8 0.1 3 9 8 1 0.0 2 3 2 9 0.0 0 2 4 1 0.0 6 5 7 3 0. 0 0 6 8 1 0.0 0 1 1 0 0.1 1 8 0 1 0.0 0 0 2 8 0.0 0 0 2 8 1. 0 0 0 0 0 0 0 0 F1 3 8 M Mis c & C u s t o m e r O & M E x p 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0. 1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 1. 0 0 0 0 0 0 0 0 F1 4 0 Re v e n u e R e q u i r e m e n t B e f o r e R e v C r e d i t s 0.1 9 9 9 2 0.0 6 6 2 6 0.1 0 7 1 3 0.0 2 8 0 4 0.2 1 0 4 1 0. 0 0 1 3 3 0.0 0 1 4 9 0.0 7 2 2 9 0.2 8 9 9 1 0.0 2 3 2 2 1. 0 0 0 0 0 0 0 0 F1 4 0 P Re v e n u e R e q u i r e m e n t B e f o r e R e v C r e d i t s 0.1 7 3 8 0 0.0 6 2 6 3 0.1 1 2 9 9 0.0 3 2 6 8 0.1 7 5 2 6 0. 0 0 0 6 0 0.0 0 1 5 5 0.0 6 9 7 5 0.3 4 3 4 4 0.0 2 7 2 9 1. 0 0 0 0 0 0 0 0 F1 4 0 T Re v e n u e R e q u i r e m e n t B e f o r e R e v C r e d i t s 0.1 8 1 9 7 0.0 6 4 8 0 0.1 1 6 6 1 0.0 3 3 0 0 0.1 7 4 0 2 0. 0 0 0 4 7 0.0 0 1 6 0 0.0 6 9 7 3 0.3 3 0 8 2 0.0 2 6 9 7 1. 0 0 0 0 0 0 0 0 F1 4 0 D Re v e n u e R e q u i r e m e n t B e f o r e R e v C r e d i t s 0.2 8 7 7 1 0.0 7 5 0 9 0.0 7 7 2 4 0.0 0 0 9 8 0.4 7 1 2 1 0. 0 0 5 3 7 0.0 0 1 0 7 0.0 8 1 4 0 (0 . 0 0 0 5 1 ) 0.0 0 0 4 3 1. 0 0 0 0 0 0 0 0 F1 4 0 R Re v e n u e R e q u i r e m e n t B e f o r e R e v C r e d i t s 0.6 3 9 0 9 0.1 3 8 7 2 0.0 2 3 1 9 0.0 0 2 6 5 0.0 6 8 0 7 0. 0 0 6 8 3 0.0 0 1 1 0 0.1 1 8 0 1 0.0 0 1 9 4 0.0 0 0 4 0 1. 0 0 0 0 0 0 0 0 F1 4 0 M Re v e n u e R e q u i r e m e n t B e f o r e R e v C r e d i t s 0.2 6 1 3 2 0.0 7 4 9 1 0.0 9 3 5 5 0.0 2 3 8 0 0.1 8 5 7 7 0. 0 0 2 9 5 0.0 0 1 4 7 0.0 8 1 4 1 0.2 5 5 8 6 0.0 1 8 9 4 1. 0 0 0 0 0 0 0 0 F1 4 1 Fir m R e v e n u e s 0.2 1 0 5 1 0.0 6 6 7 8 0.1 0 3 6 2 0.0 2 6 9 3 0.1 9 9 7 2 0. 0 0 2 4 2 0.0 0 1 5 3 0.0 7 6 4 9 0.2 9 0 5 5 0.0 2 1 4 5 1. 0 0 0 0 0 0 0 0 F1 5 0 In c o m e B e f o r e S t a t e T a x e s 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0. 1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 1. 0 0 0 0 0 0 0 0 F1 5 0 P In c o m e B e f o r e S t a t e T a x e s 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0. 1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 1. 0 0 0 0 0 0 0 0 F1 5 0 T In c o m e B e f o r e S t a t e T a x e s 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0. 1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 1. 0 0 0 0 0 0 0 0 F1 5 0 D In c o m e B e f o r e S t a t e T a x e s 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0. 1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 1. 0 0 0 0 0 0 0 0 F1 5 0 R In c o m e B e f o r e S t a t e T a x e s 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0. 1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 1. 0 0 0 0 0 0 0 0 F1 5 0 M In c o m e B e f o r e S t a t e T a x e s 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0. 1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 1. 0 0 0 0 0 0 0 0 F1 5 1 De p r e c i a t i o n E x p e n s e 0.2 0 2 7 7 0.0 6 7 1 2 0.1 0 8 6 2 0.0 2 7 0 7 0.2 2 7 3 2 0. 0 0 1 1 9 0.0 0 1 4 9 0.0 7 4 4 1 0.2 6 8 0 0 0.0 2 2 0 0 1. 0 0 0 0 0 0 0 0 F1 5 1 P De p r e c i a t i o n E x p e n s e 0.1 8 3 3 4 0.0 6 5 2 1 0.1 1 5 7 1 0.0 3 2 7 4 0.1 7 3 6 3 0. 0 0 0 4 6 0.0 0 1 5 9 0.0 7 2 8 6 0.3 2 7 7 3 0.0 2 6 7 4 1. 0 0 0 0 0 0 0 0 F1 5 1 T De p r e c i a t i o n E x p e n s e 0.1 8 3 3 5 0.0 6 5 2 1 0.1 1 5 7 1 0.0 3 2 7 4 0.1 7 3 6 3 0. 0 0 0 4 6 0.0 0 1 5 9 0.0 7 2 8 6 0.3 2 7 7 2 0.0 2 6 7 4 1. 0 0 0 0 0 0 0 0 F1 5 1 D De p r e c i a t i o n E x p e n s e 0.2 8 8 1 9 0.0 7 5 4 1 0.0 7 7 1 7 0.0 0 1 7 2 0.4 6 9 1 6 0. 0 0 4 4 7 0.0 0 1 0 6 0.0 8 1 2 0 0.0 0 0 8 1 0.0 0 0 8 1 1. 0 0 0 0 0 0 0 0 F1 5 1 R De p r e c i a t i o n E x p e n s e 0.6 4 5 1 6 0.1 3 5 7 4 0.0 1 7 1 2 0.0 0 3 1 5 0.0 6 9 2 1 0. 0 0 7 3 4 0.0 0 1 0 2 0.1 2 0 8 5 0.0 0 0 2 0 0.0 0 0 2 0 1. 0 0 0 0 0 0 0 0 F1 5 1 M De p r e c i a t i o n E x p e n s e 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0. 1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 0.1 0 0 0 0 1. 0 0 0 0 0 0 0 0 Func Factor Table Rocky Mountain Power Cost Of Service By Rate Schedule State of Idaho 2020 Protocol 12 Months Ended December 2019 A B C E F G H I FACTOR NAME Production Transmission Distribution Retail Misc TOT Description ACCMDIT 0.473336 0.266748 0.259225 0.000691 - 1.000000 Deferred Income Tax - Balance BOOKDEPR 0.598495 0.164733 0.235419 0.001354 - 1.000000 Book Depreciation BOOKDEPR 0.598495 0.164733 0.235419 0.001354 - 1.000000 Book Depreciation COM_EQ - - - - - - Communications Equipment CUST - - - 1.000000 - 1.000000 Distribution Retail DDS2 1.003340 0.027455 0.154024 (0.177737) (0.007082) 1.000000 Deferred Debits - Situs DDS6 - - - - - - Deferred Debits - Situs DDSO2 0.437817 0.084359 0.351803 0.118203 0.007818 1.000000 Deferred Debits - System Overhead DDSO6 - - - - 1.000000 1.000000 Deferred Debits - System Overhead DEFSG 0.863036 0.136964 - - - 1.000000 Deferred Debit - System Generation DMSC - - - - 1.000000 1.000000 Distribution Miscellaneous DPW - - 1.000000 - - 1.000000 Distribution Poles & Wires ESD 0.300000 0.100000 0.600000 - - 1.000000 Environmental Services Department FERC 0.448557 0.551443 - - - 1.000000 FERC Fees G 0.209551 0.353798 0.422617 0.014033 - 1.000000 General Plant G-DGP 0.658542 0.341458 - - - 1.000000 General Plant - DGP Factor G-DGU 0.658542 0.341458 - - - 1.000000 General Plant - DGU Factor GP 0.477535 0.247611 0.274847 0.000007 - 1.000000 Total Plant G-SG 0.414502 0.585498 - - - 1.000000 General Plant - SG Factor G-SITUS - 0.305329 0.694671 - - 1.000000 General Plant - SITUS Factor I 0.470447 0.176613 0.149803 0.203137 - 1.000000 Intangible Plant I-DGP 1.000000 - - - - 1.000000 Intangible Plant - DGP Factor I-DGU 1.000000 - - - - 1.000000 Intangible Plant - DGU Factor I-SG 0.835166 0.164834 - - - 1.000000 Intangible Plant - SG Factor I-SITUS 3.541431 (1.562017) (0.979414) - - 1.000000 Intangible Plant - SITUS Factor LABOR 0.449558 0.084145 0.340169 0.126127 - 1.000000 Direct Labor Expense MSS 0.829044 0.010510 0.160446 - - 1.000000 Materials & Supplies OTHDGP 0.170155 0.829845 - - - 1.000000 Other Revenues - DGP Factor OTHDGU 0.170155 0.829845 - - - 1.000000 Other Revenues - DGU Factor OTHSE - 1.000000 - - - 1.000000 Other Revenues - SE Factor OTHSG 0.170155 0.829845 - - - 1.000000 Other Revenues - SG Factor OTHSGR 0.170155 0.829845 - - - 1.000000 Other Revenues - Rolled-In SG Factor OTHSITUS (0.015711) 0.403761 - - 0.611950 1.000000 Other Revenues - Situs OTHSO - - - - 1.000000 1.000000 Other Revenues - SO Factor P 1.000000 - - - - 1.000000 Production SCHMA 0.442033 0.219490 0.344328 0.000619 (0.006470) 1.000000 Schedule M Additions SCHMAF 1.000000 - - - - 1.000000 Schedule M Additions - Flow Through SCHMAP 0.790271 0.032061 0.129611 0.048057 - 1.000000 Schedule M Additions - Permanent SCHMAP-SO 0.800296 0.030528 0.123416 0.045760 - 1.000000 Schedule M Additions - Permanent SO SCHMAT 0.441039 0.220025 0.344941 0.000484 (0.006489) 1.000000 Schedule M Additions - Temporary SCHMAT-GPS 0.477535 0.247611 0.274847 0.000007 - 1.000000 Schedule M Additions - Temporary-GPS SCHMAT-SE 1.000214 (0.000033) (0.000132) (0.000049) - 1.000000 Schedule M Additions - Temporary-SE SCHMAT-SITUS 1.687101 (0.262461) (0.456883) 0.032242 - 1.000000 Schedule M Additions - Temporary-SITUS SCHMAT-SNP 0.477544 0.247609 0.274847 0.000000 - 1.000000 Schedule M Additions - Temporary-SNP SCHMAT-SO 0.446429 0.065871 0.347472 0.140228 - 1.000000 Schedule M Additions - Temporary-SO SCHMD 0.541432 0.209628 0.238946 0.008975 0.001018 1.000000 Schedule M Deductions SCHMDF 1.000000 - - - - 1.000000 Schedule M Deductions - Flow Through SCHMDP 0.986598 0.006352 0.007050 - - 1.000000 Schedule M Deductions - Permanent SCHMDP-SO - - - - - - Schedule M Deductions - Permanent SO SCHMDT 0.539742 0.210400 0.239827 0.009009 0.001022 1.000000 Schedule M Deductions - Temporary SCHMDT-GPS 0.477544 0.247609 0.274847 - - 1.000000 Schedule M Deductions - Temporary-GPS SCHMDT-SG 0.998777 0.001223 - - - 1.000000 Schedule M Deductions - Temporary-SG SCHMDT-SITUS 0.990182 0.003625 0.016164 (0.017465) 0.007494 1.000000 Schedule M Deductions - Temporary-SITUS SCHMDT-SNP 0.477544 0.247609 0.274847 - - 1.000000 Schedule M Deductions - Temporary-SNP SCHMDT-SO 0.441170 0.126810 0.350546 0.081474 - 1.000000 Schedule M Deductions - Temporary-SO T - 1.000000 - - - 1.000000 Transmission TAXDEPR 0.431737 0.263094 0.294151 0.011018 - 1.000000 Tax Depreciation TD - 0.473933 0.526067 - - 1.000000 Transmission / Distribution CWC 0.728391 0.135290 0.097280 0.032345 0.006693 1.000000 Cash Working Capital DITEXP - - - - - - Deferred Income Tax - Expense FIT 1.793940 (0.473786) (0.318167) 0.002735 (0.004721) 1.000000 Federal Income Taxes IBT (0.543723) 0.921222 0.618639 (0.005317) 0.009180 1.000000 Income Before Taxes NONE - - - - - - Not Functionalized NUTIL - - - - - - Non-Utility PT 0.656298 0.343702 - - - 1.000000 Production / Transmission PTD 0.492933 0.258150 0.248916 - - 1.000000 Prod, Trans, Dist Plant REVREQ 0.666694 0.181013 0.127009 0.021068 0.004217 1.000000 Revenue Requirement SIT (0.543723) 0.921222 0.618639 (0.005317) 0.009180 1.000000 State Income Taxes Fa c t o r T a b l e D i s t Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e St a t e o f I d a h o 20 2 0 P r o t o c o l 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Di s t r i b u t i o n F u n c t i o n a l i z a t i o n F a c t o r s A B C D E F G H FA C T O R SU B S P & C XF M R SE R V I C E ME T E R TO T A L D E S C R I P T I O N SU B S 1 . 0 0 0 0 0 - - - - 1 . 0 0 0 0 0 S u b s t a t i o n s PC - 1 . 0 0 0 0 0 - - - 1 . 0 0 0 0 0 P o l e s & C o n d u c t o r XF M R - - 1 . 0 0 0 0 0 - - 1 . 0 0 0 0 0 T r a n s f o r m e r SE R V - - - 1 . 0 0 0 0 0 - 1 . 0 0 0 0 0 S e r v i c e s ME T R - - - - 1 . 0 0 0 0 0 1 . 0 0 0 0 0 M e t e r s CU S T - - - - - - C u s t o m e r A c c o u n t i n g & S e r v i c e MI S C - - - - - - M i s c e l l a n e o u s PL N T 0 . 1 0 2 6 9 0 . 4 9 6 0 1 0 . 2 3 2 8 6 0 . 1 2 2 4 0 0 . 0 4 6 0 5 1 . 0 0 0 0 0 D i s t r i b u t i o n P l a n t PL N T 2 0 . 1 7 1 5 2 0 . 8 2 8 4 8 - - - 1 . 0 0 0 0 0 S u b s t a t i o n s , P o l e s & C o n d u c t o r DI S o m 0 . 1 7 7 6 4 0 . 7 7 3 3 6 0 . 0 0 9 0 9 - 0 . 0 3 9 9 2 1 . 0 0 0 0 0 D i s t . C u s t . A c c t g , S e r v i c e , S a l e s O & M IN T N 0 . 1 0 2 6 9 0 . 4 9 6 0 1 0 . 2 3 2 8 6 0 . 1 2 2 4 0 0 . 0 4 6 0 5 1 . 0 0 0 0 0 D i s t r i b u t i o n R e l a t e d I n t a n g i b l e P l a n t GE N L 0 . 1 0 2 6 9 0 . 4 9 6 0 1 0 . 2 3 2 8 6 0 . 1 2 2 4 0 0 . 0 4 6 0 5 1 . 0 0 0 0 0 D i s t r i b u t i o n R e l a t e d G e n e r a l P l a n t ZE R O - - - - - - - DR B 0 . 1 1 2 8 6 0 . 4 9 3 3 0 0 . 2 5 0 8 0 0 . 1 1 6 0 6 0 . 0 2 6 9 8 1 . 0 0 0 0 0 D i s t r i b u t i o n R a t e B a s e De m a n d F a c t o r s ( F 1 0 - F 1 8 ) Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Sta t e o f I d a h o 202 0 P r o t o c o l De m a n d F a c t o r A B C D E F G H I J K L De s c r i p t i o n Re s i d e n t i a l Re s i d e n t i a l Lar g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 29 S t a t e o f I d a h o 4 9 5 , 5 2 5 4 2 0 , 3 1 0 4 1 4 , 2 8 8 3 6 4 , 8 7 7 4 6 9 , 9 6 5 4 6 7 , 8 9 8 5 6 2 , 9 1 5 6 3 3 , 7 2 4 7 0 9 , 1 7 8 3 0 5 , 3 7 4 4 5 9 , 8 1 1 4 1 8 , 6 6 1 5 , 7 2 2 , 5 2 6 KW L o a d s C o i n c i d e n t T o S y s t e m P e a k Me r g e d C o m p a n y P e a k s 20 2 0 P r o t o c o l Co i n c i d e n t P e a k s @ S a l e s A B C D E F G H I J K L M N O Mo n t h : 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 Su m O f Pe a k D a t e : CO S 2 7 4 10 13 28 22 5 4 31 26 17 12 Pe a k T i m e : Sc h 19 : 0 0 09 : 0 0 09: 0 0 08: 0 0 18 : 0 0 18 : 0 0 17 : 0 0 17 : 0 0 16 : 0 0 08 : 0 0 19 : 0 0 19 : 0 0 CP s 1 Re s i d e n t i a l 2 Sc h 0 0 1 s e c 1 10 2 , 7 8 7 89 , 7 8 8 81 , 1 6 9 66 , 6 0 1 48 , 0 5 0 75 , 7 2 0 100 , 4 0 3 10 6 , 8 2 8 82, 9 5 8 53 , 9 2 9 90 , 7 8 5 11 0 , 9 2 2 1,0 0 9 , 9 4 1 3 Sc h 0 3 6 s e c 36 43 , 1 9 4 37 , 2 8 6 39 , 1 6 1 27 , 1 2 2 16 , 1 8 6 22 , 3 3 5 24 , 9 4 9 27, 5 5 8 19, 9 4 4 23 , 5 7 8 36 , 5 7 2 36 , 1 4 8 35 4 , 0 3 2 4 5 R e s i d e n t i a l T o t a l 14 5 , 9 8 1 12 7 , 0 7 4 12 0 , 3 3 0 93 , 7 2 3 64 , 2 3 6 98 , 0 5 5 125 , 3 5 2 13 4 , 3 8 6 10 2 , 9 0 1 77 , 5 0 7 12 7 , 3 5 7 14 7 , 0 7 0 1,3 6 3 , 9 7 3 6 7 Ge n e r a l S e r v i c e 8 Sc h 0 0 6 s e c 6, 3 5 46 , 8 5 4 58 , 9 0 3 51 , 8 4 0 52 , 3 4 6 41 , 9 8 1 45 , 7 3 7 51 , 4 2 0 54, 7 3 0 57, 2 8 7 51 , 6 3 6 49 , 6 1 7 53 , 8 2 5 61 6 , 1 7 7 9 Sc h 0 0 7 s e c 7 72 - - - - - - - - - 75 69 21 6 10 Sc h 0 0 9 s u b t r n 9 14 , 7 5 2 17 , 5 0 7 14 , 6 8 9 14 , 6 9 1 13 , 5 9 7 16 , 6 6 2 15 , 7 5 0 16, 0 1 3 15, 5 9 5 10 , 1 5 3 15 , 8 3 1 15 , 1 5 3 18 0 , 3 9 2 11 Sc h 0 2 3 s e c 23 33 , 6 5 6 39 , 7 1 7 35 , 9 9 0 34 , 4 5 8 21 , 7 6 0 26 , 5 0 1 32 , 3 4 7 33, 3 9 3 38, 5 1 2 34 , 1 5 9 31 , 2 5 8 34 , 6 9 4 39 6 , 4 4 4 12 Sc h 1 9 s e c 19 91 2 1,4 6 7 1,3 5 2 82 0 38 0 37 4 36 4 39 5 39 8 48 6 74 6 761 8,4 5 6 13 14 Co n t r a c t 1 SC 20 8 , 1 5 8 13 4 , 8 2 2 15 0 , 2 4 8 13 2 , 1 8 1 13 9 , 4 5 6 17 6 , 7 9 5 109 , 2 1 2 15 9 , 6 1 5 87, 2 1 2 10 4 , 5 5 2 18 9 , 5 2 3 12 3 , 3 8 1 1,7 1 5 , 1 5 4 15 16 Co n t r a c t 2 SC 13 , 0 4 9 12 , 0 6 1 12 , 3 3 2 12 , 4 1 8 13 , 2 8 7 13 , 0 7 3 13 , 1 8 2 13, 7 1 9 12, 7 9 5 0 14 , 1 4 2 13 , 9 1 5 14 3 , 9 7 4 17 Ge n S e r v i c e T o t a l 31 7 , 4 5 3 26 4 , 4 7 7 26 6 , 4 5 1 24 6 , 9 1 3 23 0 , 4 6 1 27 9 , 1 4 2 222 , 2 7 5 27 7 , 8 6 5 21 1 , 7 9 9 20 0 , 9 8 5 30 1 , 1 9 3 24 1 , 7 9 8 3,0 6 0 , 8 1 1 18 19 Ir r i g a t i o n 20 Sc h 0 1 0 s e c 10 16 9 13 3 127 29 9 14 2 , 3 0 4 19 5 , 0 0 2 304 , 4 0 4 24 3 , 5 2 4 33 7 , 3 1 5 5,8 2 6 1,6 0 6 188 1,2 3 0 , 8 9 7 21 Ir r i g a t i o n T o t a l 16 9 13 3 127 29 9 14 2 , 3 0 4 19 5 , 0 0 2 304 , 4 0 4 24 3 , 5 2 4 33 7 , 3 1 5 5,8 2 6 1,6 0 6 188 1,2 3 0 , 8 9 7 22 23 Str e e t L i g h t s 24 Sc h 0 1 1 s e c 11 28 - - - - - - - - - 32 29 88 25 Sc h 0 1 2 s e c 12 45 7 - - - - - - - - - 48 1 444 1,3 8 1 26 27 S t L i g h t i n g T o t a l 48 4 - - - - - - - - - 51 2 474 1,4 7 0 28 29 Sta t e o f I d a h o 46 4 , 0 8 7 39 1 , 6 8 4 38 6 , 9 0 7 34 0 , 9 3 5 43 7 , 0 0 1 57 2 , 1 9 9 652 , 0 3 1 65 5 , 7 7 5 65 2 , 0 1 6 28 4 , 3 1 8 43 0 , 6 6 9 38 9 , 5 2 9 5,6 5 7 , 1 5 1 Co i n P e a k s @ S a l e s Sc h . 6 - s e c Co m 46 , 8 5 0 58 , 8 9 7 51 , 8 3 4 52 , 3 4 3 41 , 9 7 1 45 , 6 9 5 51 , 3 6 7 54, 6 3 9 57, 1 8 1 51 , 5 8 5 49 , 5 9 2 53 , 8 0 0 61 5 , 7 5 3 Sc h . 3 5 - s e c 4 6 6 4 11 42 53 92 10 6 51 26 24 42 4 To t a l 6 s e c 46 , 8 5 4 58 , 9 0 3 51 , 8 4 0 52 , 3 4 6 41 , 9 8 1 45 , 7 3 7 51 , 4 2 0 54, 7 3 0 57, 2 8 7 51 , 6 3 6 49 , 6 1 7 53 , 8 2 5 61 6 , 1 7 7 Cu r t a i l m e n t Sc h . 1 0 @ I n p u t 10 - - - - - (1 4 8 , 1 4 3 ) (14 4 , 9 2 3 ) (7 5 , 1 4 5 ) - - - - (3 6 8 , 2 1 1 ) Dis t r i b u t i o n F a c t o r s ( F 2 0 - F 2 2 ) Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Sta t e o f I d a h o 20 2 0 P r o t o c o l Dis t r i b u t i o n F a c t o r s A B C D E F G H I J K L De s c r i p t i o n Re s i d e n t i a l Re s i d e n t i a l La r g e P o w e r Hig h V o l t a g e Ir r i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 1 S e c o n d a r y 100 , 3 0 3 2 5 , 0 1 7 5 5 , 4 9 3 - 3 5 6 , 6 8 9 5 4 1 0 3 3 , 4 6 8 - - 5 7 1 , 3 8 4 2 3 P r i m a r y - - - - - - - - - - - 4 5 S u b - T r a n s m i s s i o n - - - - - - - - - - - 6 7 T r a n s m i s s i o n - - - - - - - - - - - 8 9 1 2 W g t D i s t P e a k s 10 @ I n p u t 100 , 3 0 3 2 5 , 0 1 7 5 5 , 4 9 3 - 3 5 6 , 6 8 9 5 4 1 0 3 3 , 4 6 8 - - 5 7 1 , 3 8 4 11 13 S u b s t a t i o n s 14 F A C T O R 2 0 1 7 . 5 5 4 4 % 4 . 3 7 8 3 % 9 . 7 1 2 0 % 0 . 0 0 0 0 % 6 2 . 4 2 5 5 % 0 . 0 0 0 8 % 0 . 0 7 1 7% 5 . 8 5 7 3 % 0 . 0 0 0 0 % 0 . 0 0 0 0 % 1 0 0 . 0 0 0 0 % 15 16 17 M a x N C P - S e c 3 6 0 , 5 0 3 1 1 2 , 4 3 1 7 9 , 5 4 5 - 5 5 9 , 5 6 2 1 , 0 7 9 1 , 7 1 8 8 8 , 9 8 1 - - 1 , 2 0 3 , 8 1 9 18 19 C u s t / T r a n s f o r m e r 2 . 7 7 2 . 3 8 1 . 0 0 0 . 0 0 1 . 0 0 1 . 0 0 2 . 2 6 2 . 1 2 0 . 0 0 0 . 0 0 20 21 C o i n c i d e n c e F a c t o r 0 . 7 7 0 . 7 7 1 . 0 0 0 . 0 0 1 . 0 0 1 . 0 0 0 . 7 7 0 . 9 0 0 . 0 0 0 . 0 0 22 23 M a x N C P - W g t 2 7 7 , 5 8 7 8 6 , 5 7 2 7 9 , 5 4 5 - 5 5 9 , 5 6 2 1 , 0 7 9 1 , 3 2 3 8 0 , 0 8 3 - - 1 , 0 8 5 , 7 5 1 24 25 28 35 Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Sta t e o f I d a h o 20 2 0 P r o t o c o l Dis t r i b u t i o n P e a k s @ I n p u t A B C D E F G H I J K L M N O Jan - 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 CO S 14 22 4 13 14 28 11 1 3 24 1 18 Su m o f 1 2 D e s c r i p t i o n Sc h 08 : 0 0 08 : 0 0 08 : 0 0 10 : 0 0 20 : 0 0 20 : 0 0 17 : 0 0 17 : 0 0 16 : 0 0 18 : 0 0 07 : 0 0 08 : 0 0 Dis t P e a k s 1 Re s i d e n t i a l 2 Sc h 0 0 1 s e c 1 121 , 1 4 3 11 6 , 0 9 5 105 , 7 4 6 97, 1 0 0 73, 3 3 9 82 , 6 8 4 98 , 6 3 3 12 4 , 7 9 7 91 , 8 3 4 51 , 6 2 7 94 , 9 7 0 11 3 , 7 0 0 1,1 7 1 , 6 6 9 3 Sc h 0 3 6 s e c 36 50 , 3 8 4 54, 8 4 5 44 , 3 2 1 38, 4 9 9 20, 0 8 4 25 , 6 6 1 24 , 6 6 6 24 , 9 0 2 20 , 9 3 3 17 , 8 9 7 40 , 4 3 9 48 , 0 6 3 41 0 , 6 9 4 4 5 171 , 5 2 7 17 0 , 9 4 1 150 , 0 6 7 135 , 5 9 9 93, 4 2 2 10 8 , 3 4 5 12 3 , 3 0 0 14 9 , 6 9 9 11 2 , 7 6 7 69 , 5 2 4 13 5 , 4 0 9 16 1 , 7 6 3 1,5 8 2 , 3 6 2 6 Ge n e r a l S e r v i c e 7 Sc h 0 0 6 s e c 6,3 5 58 , 3 2 6 58, 6 9 5 54 , 0 3 2 44, 5 3 4 43, 5 7 2 48 , 3 9 9 55 , 5 8 7 57 , 4 3 9 61 , 6 9 1 44 , 1 8 4 58 , 7 8 2 64 , 2 4 9 64 9 , 4 9 0 8 Sc h 0 0 7 s e c 7 53 31 - - 41 - - - - 29 55 51 26 0 9 Sc h 0 2 3 s e c 23 37 , 4 9 6 39, 4 3 2 36 , 5 1 5 30, 2 1 0 25, 1 6 9 26 , 4 3 4 33 , 6 0 5 34 , 6 9 0 39 , 5 2 3 23 , 5 8 6 40 , 7 8 2 44 , 3 4 4 41 1 , 7 8 7 10 Sc h 0 1 9 s e c 19 1,3 9 1 1,3 9 4 1,3 0 1 70 3 40 3 35 7 397 43 5 45 3 37 5 68 5 1,2 1 1 9,1 0 5 11 12 Ge n e r a l S e r v i c e T o t a l 97 , 2 6 7 99, 5 5 1 91 , 8 4 8 75, 4 4 7 69, 1 8 6 75 , 1 9 0 89 , 5 8 9 92 , 5 6 4 10 1 , 6 6 7 68 , 1 7 5 10 0 , 3 0 4 10 9 , 8 5 5 1,0 7 0 , 6 4 2 13 14 Ir r i g a t i o n 15 Sc h 0 1 0 s e c 10 15 0 35 5 13 4 1,2 6 4 21 9 , 0 8 3 22 1 , 6 8 4 37 3 , 0 7 9 29 2 , 7 7 9 44 6 , 6 6 3 80 , 4 5 7 3,0 3 7 20 5 1,6 3 8 , 8 9 1 16 Ir r i g a t i o n T o t a l 15 0 35 5 13 4 1,2 6 4 21 9 , 0 8 3 22 1 , 6 8 4 37 3 , 0 7 9 29 2 , 7 7 9 44 6 , 6 6 3 80 , 4 5 7 3,0 3 7 20 5 1,6 3 8 , 8 9 1 17 18 Str e e t L i g h t s 19 Sc h 0 1 1 s e c 11 20 13 - - 17 - - - - 12 23 21 10 6 20 Sc h 0 1 2 s e c 12 33 4 19 8 - - 26 2 - - - - 18 7 35 2 32 5 1,6 5 8 21 22 St L i g h t i n g T o t a l 35 4 21 1 - - 27 9 - - - - 19 9 37 5 34 7 1,7 6 5 23 24 25 Sta t e o f I d a h o 269 , 2 9 8 27 1 , 0 5 8 242 , 0 4 9 212 , 3 1 0 38 1 , 9 7 0 40 5 , 2 1 9 58 5 , 9 6 8 53 5 , 0 4 2 66 1 , 0 9 7 21 8 , 3 5 4 23 9 , 1 2 5 27 2 , 1 7 0 4,2 9 3 , 6 5 9 Dis t r i b u t i o n @ I n p u t S c h . 6 - s e c Co m 58 , 3 2 3 58, 6 8 9 54 , 0 2 5 44, 5 3 1 43, 5 6 0 48 , 3 5 2 55 , 5 2 2 57 , 3 4 8 61 , 5 6 9 44 , 1 2 4 58 , 7 5 6 64 , 2 2 3 64 9 , 0 2 2 S c h . 3 5 - 3 6 7 3 13 47 65 91 12 1 60 26 26 46 8 To t a l 6 s e c 58 , 3 2 6 58, 6 9 5 54 , 0 3 2 44, 5 3 4 43, 5 7 2 48 , 3 9 9 55 , 5 8 7 57 , 4 3 9 61 , 6 9 1 44 , 1 8 4 58 , 7 8 2 64 , 2 4 9 64 9 , 4 9 0 Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Sta t e o f I d a h o 20 2 0 P r o t o c o l No n C o i n c i d e n t P e a k s @ I np u t A B C D E F G H I J K L M N O P CO S NC P Ma x i m u m De s c r i p t i o n Sc h Ja n u a r y Fe b r u a r y Ma r c h Ap r i l Ma y Ju n e Ju l y Au g u s t Se p t e m b e r Oc t o b e r No v e m b e r De c e m b e r To t a l NC P 1 Re s i d e n t i a l 2 Sc h 0 0 1 s e c 1 360 , 5 0 3 35 1 , 0 3 4 343 , 3 1 5 311 , 2 5 2 29 4 , 0 2 8 30 9 , 0 7 4 32 8 , 4 4 9 32 1 , 4 0 0 33 3 , 0 2 6 34 1 , 6 4 8 34 5 , 0 0 3 35 2 , 0 5 5 3,9 9 0 , 7 8 6 36 0 , 5 0 3 3 Sc h 0 3 6 s e c 36 112 , 4 3 1 10 5 , 3 8 9 100 , 1 8 6 95, 2 8 4 89, 8 9 7 85 , 7 1 9 87 , 6 0 8 82 , 1 5 7 87 , 0 9 4 97 , 8 5 2 10 1 , 6 6 8 10 6 , 2 4 5 1,1 5 1 , 5 3 2 11 2 , 4 3 1 4 5 Re s i d e n t i a l T o t a l 472 , 9 3 4 45 6 , 4 2 3 443 , 5 0 1 406 , 5 3 6 38 3 , 9 2 5 39 4 , 7 9 3 41 6 , 0 5 7 40 3 , 5 5 7 42 0 , 1 2 0 43 9 , 5 0 0 44 6 , 6 7 1 45 8 , 3 0 0 5,1 4 2 , 3 1 8 47 2 , 9 3 4 6 7 Ge n e r a l S e r v i c e 8 Sc h 0 0 6 c o m 6,3 5 79 , 9 1 2 78, 1 0 8 78 , 7 0 7 78, 3 0 5 81, 2 9 8 77 , 6 3 1 82 , 4 7 4 85 , 2 6 0 89 , 7 6 3 85 , 9 7 5 77 , 8 9 2 79 , 0 8 8 97 4 , 4 1 3 89 , 7 6 3 9 Sc h 0 0 6 s e c 6,3 5 70 , 7 0 6 69, 1 1 3 69 , 6 4 4 69, 2 8 6 71, 9 4 2 68 , 7 3 8 73 , 0 4 3 75 , 5 4 0 79 , 5 4 5 76 , 1 3 1 68 , 9 4 6 70 , 0 0 9 86 2 , 6 4 3 79 , 5 4 5 10 Sc h 0 0 6 p r i 6,3 5 9,2 1 0 9,0 0 2 9,0 7 2 9,0 2 5 9,3 7 0 8,9 4 7 9,5 0 6 9,8 2 7 10 , 3 4 6 9,9 0 9 8,9 7 8 9,1 1 5 11 2 , 3 0 7 10 , 3 4 6 11 Sc h 0 0 7 s e c 7 79 93 95 11 4 12 4 13 9 130 11 2 10 2 88 83 76 1,2 3 3 13 9 12 Sc h 0 0 9 s u b t r n 9 27 , 6 9 5 23, 3 7 7 21 , 7 2 7 21, 6 6 1 22, 4 2 6 22 , 9 9 7 21 , 6 3 9 20 , 4 3 7 20 , 0 9 7 16 , 6 4 1 18 , 9 4 7 22 , 4 2 6 26 0 , 0 7 0 27 , 6 9 5 13 Sc h 0 2 3 c o m 23 87 , 0 8 5 88, 5 1 8 84 , 6 0 4 76, 1 9 1 81, 0 7 8 73 , 4 4 3 78 , 0 5 4 78 , 6 9 2 85 , 3 8 8 88 , 6 8 6 86 , 5 9 1 89 , 5 7 3 99 7 , 9 0 2 89 , 5 7 3 14 Sc h 0 2 3 s e c 23 86 , 5 0 8 . 9 6 87 , 9 3 2 . 4 4 84 , 0 4 4 . 5 8 75 , 6 8 7 . 5 8 80 , 5 4 2 . 3 7 72 , 9 5 7 . 1 8 77 , 5 3 8 . 1 4 78 , 1 7 1 . 7 0 84 , 8 2 3 . 1 5 88 , 0 9 9 . 8 7 86 , 0 1 8 . 9 3 88 , 9 8 0 . 9 6 99 1 , 3 0 6 88 , 9 8 1 15 Sc h 0 2 3 p r i 23 57 1 . 8 1 581 . 2 1 55 5 . 5 2 500 . 2 8 532 . 3 7 48 2 . 2 3 51 2 . 5 1 51 6 . 7 0 56 0 . 6 6 58 2 . 3 2 56 8 . 5 7 58 8 . 1 4 6,5 5 2 58 8 16 Sc h 0 1 9 s e c 19 1,7 0 6 1,7 1 8 1,4 8 5 1,1 3 9 71 9 58 6 502 55 7 50 2 77 3 1,2 8 1 1,4 9 6 12 , 4 6 5 1,7 1 8 17 Co n t r a c t 1 SC 224 , 8 7 4 25 0 , 2 9 4 171 , 1 6 8 161 , 5 4 2 20 1 , 2 1 1 19 9 , 5 8 9 19 9 , 7 5 5 23 5 , 8 3 0 16 0 , 5 6 3 21 2 , 1 3 2 26 0 , 9 7 4 14 0 , 0 1 6 2,4 1 7 , 9 5 0 26 0 , 9 7 4 18 19 Co n t r a c t 2 SC 15 , 7 7 4 15, 3 2 1 15 , 3 9 4 15, 2 5 7 15, 3 7 0 14 , 9 1 2 15 , 4 2 1 15 , 5 8 6 15 , 4 4 3 0 15 , 8 2 3 15 , 3 7 5 16 9 , 6 7 6 15 , 8 2 3 20 Ge n e r a l S e r v i c e T o t a l 604 , 1 2 2 62 4 , 0 5 7 536 , 4 9 6 508 , 7 0 9 56 4 , 6 1 4 54 0 , 4 2 1 55 8 , 5 7 6 60 0 , 5 2 9 54 7 , 1 3 2 57 9 , 0 1 6 62 6 , 1 0 1 51 6 , 7 4 4 6,8 0 6 , 5 1 6 66 5 , 1 4 5 21 22 Ir r i g a t i o n 23 Sc h 1 0 s e c 10 99 5 1,4 8 0 5,3 0 6 124 , 1 5 3 37 6 , 2 1 4 53 9 , 1 0 7 55 9 , 5 6 2 46 0 , 8 3 1 36 3 , 0 6 9 49 , 5 3 1 6,1 8 6 3,2 4 6 2,4 8 9 , 6 8 0 55 9 , 5 6 2 24 Ir r i g a t i o n T o t a l 99 5 1,4 8 0 5,3 0 6 124 , 1 5 3 37 6 , 2 1 4 53 9 , 1 0 7 55 9 , 5 6 2 46 0 , 8 3 1 36 3 , 0 6 9 49 , 5 3 1 6,1 8 6 3,2 4 6 2,4 8 9 , 6 8 0 55 9 , 5 6 2 25 26 Str e e t L i g h t s 27 Sc h 0 1 1 s e c 11 30 38 38 46 50 54 51 45 42 37 35 32 49 8 54 28 Sc h 0 1 2 s e c 12 50 1 59 4 59 8 71 6 78 7 88 6 832 71 5 65 3 56 0 52 8 48 8 7,8 5 8 88 6 29 30 St r e e t L i g h t T o t a l 53 2 63 2 63 6 76 2 83 7 94 0 883 76 0 69 5 59 6 56 3 52 0 8,3 5 7 94 0 31 32 33 Sta t e o f I d a h o 1,0 7 8 , 5 8 3 1,0 8 2 , 5 9 2 985 , 9 4 0 1,0 4 0 , 1 6 0 1,3 2 5 , 5 9 0 1,4 7 5 , 2 6 2 1,5 3 5 , 0 7 8 1,4 6 5 , 6 7 6 1,3 3 1 , 0 1 6 1,0 6 8 , 6 4 4 1,0 7 9 , 5 2 1 97 8 , 8 1 0 14, 4 4 6 , 8 7 1 1,6 9 8 , 5 8 1 NC P @ i n p u t Sc h . 6 - s e c se c 70 , 7 0 1 69 , 1 0 5 69 , 6 3 6 69 , 2 8 0 71 , 9 2 8 68 , 6 8 3 72 , 9 6 9 75 , 4 3 3 79 , 4 1 7 76 , 0 6 5 68 , 9 1 4 69 , 9 7 3 86 2 , 1 0 5 Sc h . 3 5 - s e c 5 8 8 5 14 54 74 10 8 12 7 65 32 36 53 7 To t a l 6 s e c 70 , 7 0 6 69 , 1 1 3 69 , 6 4 4 69 , 2 8 6 71 , 9 4 2 68 , 7 3 8 73 , 0 4 3 75 , 5 4 0 79 , 5 4 5 76 , 1 3 1 68 , 9 4 6 70 , 0 0 9 86 2 , 6 4 3 NC P @ s a l e s Co n t r a c t 1 SC 216 , 6 0 8 24 1 , 0 9 4 164 , 8 7 7 155 , 6 0 4 19 3 , 8 1 5 19 2 , 2 5 3 19 2 , 4 1 3 22 7 , 1 6 1 15 4 , 6 6 2 20 4 , 3 3 5 25 1 , 3 8 2 13 4 , 8 7 0 2,3 2 9 , 0 7 2 To t a l 216 , 6 0 8 24 1 , 0 9 4 164 , 8 7 7 155 , 6 0 4 19 3 , 8 1 5 19 2 , 2 5 3 19 2 , 4 1 3 22 7 , 1 6 1 15 4 , 6 6 2 20 4 , 3 3 5 25 1 , 3 8 2 13 4 , 8 7 0 2,3 2 9 , 0 7 2 Co n t r a c t 2 SC 15 , 1 9 5 14, 7 5 8 14 , 8 2 8 14, 6 9 6 14, 8 0 5 14 , 3 6 4 14 , 8 5 4 15 , 0 1 3 14 , 8 7 5 - 15 , 2 4 1 14 , 8 1 0 16 3 , 4 3 9 En e r g y F a c t o r ( F 3 0 , F 3 1 , F 3 3 , F 3 5 , F 3 7 ) Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Sta t e o f I d a h o 20 2 0 P r o t o c o l En e r g y F a c t o r A B C D E F G H I J K L De s c r i p t i o n Res i d e n t i a l Re s i d e n t i a l La r g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sch e d u l e s He a t i n g Sm a l l P o w e r 7 T r a n s m i s s i o n 1,3 7 0 , 3 2 2 1 0 3 , 8 3 2 1 , 4 7 4 , 1 5 4 18 Co s t O f S e r v i c e B y R a t e S c h e d u l e Sta t e o f I d a h o Ra t e S c h e d u l e s Vo l t a g e l e v e l (In c U n b i l l e d ) 1 Re s i d e n t i a l - 2 Sc h 0 0 1 se c 52 3 , 3 3 8 3 Sc h 0 3 6 se c 19 6 , 4 2 4 4 To t a l R e s i d e n t i a l 71 9 , 7 6 3 56 Ge n e r a l S e r v i c e 7 Sc h 6 / 6 A / 3 5 se c 33 0 , 1 0 0 8 Sc h 6 / 6 A / 3 5 pri 43 , 0 0 3 9 Sc h 0 0 9 pri - 10 Sc h 0 0 9 su b t r n 11 8 , 9 6 5 11 Sc h 0 2 3 se c 21 6 , 2 9 4 12 Sc h 0 2 3 pri 1,4 3 9 13 Sc h 1 9 se c 5,0 9 1 14 Co n t r a c t 1 trn 1,3 7 0 , 3 2 2 15 Co n t r a c t 2 trn 10 3 , 8 3 2 16 To t a l G e n e r a l S e r v i c e 2,1 8 9 , 0 4 7 1718 S c h 0 1 0 se c 61 6 , 1 5 8 19 To t a l I r r i g a t i o n 61 6 , 1 5 8 2021 Lig h t i n g & S i g n a l s - 22 Sc h 7 , 1 1 , 1 2 ( S t r e e t L i g h t i n g ) se c 2,9 5 2 2324 To t a l S t r e e t L i g h t i n g 2,9 5 2 2526 Sta t e o f I d a h o 3,5 2 7 , 9 1 9 MW h b y m o n t h @ I N P U T Ja n u a r y Fe b r u a r y Ma r c h Ap r i l Ma y Ju n e Ju l y Au g u s t Se p t e m b e r Oc t o b e r No v e m b e r De c e m b e r To t a l Re s i d e n t i a l Sc h 0 0 1 s e c 1 64 , 8 1 4 57 , 1 5 4 52 , 0 4 4 45 , 0 5 0 37 , 2 8 2 38 , 4 9 9 43, 1 3 3 46 , 5 4 5 39 , 3 8 3 33 , 1 1 7 49 , 6 0 9 64 , 1 2 8 57 0 , 7 5 8 Sc h 0 3 6 s e c 36 27 , 9 4 9 24 , 4 8 8 21 , 5 4 3 17 , 5 8 4 13 , 7 7 7 13 , 1 9 1 13, 6 0 0 13 , 7 0 6 12 , 0 1 9 11 , 7 6 8 19 , 2 7 8 25 , 3 2 0 21 4 , 2 2 2 Re s i d e n t i a l T o t a l 92 , 7 6 3 81 , 6 4 1 73 , 5 8 6 62 , 6 3 4 51 , 0 5 9 51 , 6 9 0 56, 7 3 3 60 , 2 5 0 51 , 4 0 3 44 , 8 8 5 68 , 8 8 7 89 , 4 4 8 78 4 , 9 8 0 Ge n e r a l S e r v i c e Sc h 0 0 6 s e c 6, 3 5 31 , 5 4 0 29 , 8 8 0 28 , 7 7 8 28 , 4 3 5 27 , 8 1 1 29 , 1 6 0 30, 4 9 6 31 , 7 3 4 29 , 3 2 2 28 , 3 2 1 31 , 0 8 3 33 , 4 5 0 36 0 , 0 1 0 Sc h 0 0 6 p r i 6, 3 5 4,0 3 4 3,8 2 2 3,6 8 1 3,6 3 7 3,5 5 7 3,7 3 0 3,9 0 1 4,0 5 9 3,7 5 1 3,6 2 2 3,9 7 6 4,2 7 9 46 , 0 4 8 Sc h 0 0 9 s u b t r n 9 10 , 7 6 4 10 , 3 2 9 10 , 3 4 8 10 , 4 7 3 9,4 5 4 10 , 5 8 8 10, 5 8 9 10 , 9 9 1 10 , 2 0 7 7,6 4 8 10 , 5 6 6 11 , 1 7 5 12 3 , 1 3 2 Sc h 0 2 3 s e c 23 23 , 5 3 4 . 8 7 21 , 9 3 1 20 , 8 8 2 18 , 0 5 5 16 , 6 4 4 16 , 6 2 1 17, 8 1 5 19 , 0 3 9 18 , 0 3 4 17 , 3 2 9 21 , 5 5 4 24 , 4 5 4 23 5 , 8 9 3 Sc h 0 2 3 p r i 23 15 3 . 7 5 143 136 11 8 109 10 9 11 6 12 4 11 8 11 3 14 1 16 0 1,5 4 1 Sc h 1 9 s e c 19 841 766 661 47 4 317 24 7 21 2 22 1 20 9 31 1 56 1 73 3 5,5 5 3 Co n t r a c t 1 SC 12 8 , 1 8 3 12 7 , 8 3 2 10 3 , 9 4 1 99 , 5 5 4 12 9 , 5 6 0 12 9 , 0 4 2 129 , 4 7 7 11 8 , 5 3 0 10 2 , 6 0 9 13 2 , 3 3 6 12 7 , 1 4 6 90 , 1 1 4 1,4 1 8 , 3 2 4 Co n t r a c t 2 SC 10 , 3 4 6 9,0 0 7 9,7 5 5 9,9 4 6 10 , 2 5 1 7,4 3 4 10, 0 5 9 10 , 3 2 0 9,9 5 5 - 10 , 1 4 6 10 , 2 5 1 10 7 , 4 7 0 Ge n S e r v i c e T o t a l 20 9 , 3 9 8 20 3 , 7 1 0 17 8 , 1 8 2 17 0 , 6 9 2 19 7 , 7 0 2 19 6 , 9 3 1 202 , 6 6 6 19 5 , 0 1 8 17 4 , 2 0 5 18 9 , 6 7 9 20 5 , 1 7 3 17 4 , 6 1 5 2,2 9 7 , 9 7 1 Irr i g a t i o n Sc h 0 1 0 s e c 10 106 93 133 3,0 6 0 51 , 4 8 0 97 , 1 1 3 236 , 5 5 4 17 1 , 9 7 9 89 , 8 0 3 20 , 0 9 1 1,4 1 5 16 3 67 1 , 9 8 8 Str e e t L i g h t s Sc h 0 0 7 7,1 1 , 1 2 268 268 269 26 8 268 26 8 26 8 26 8 26 9 26 9 26 9 26 8 3,2 1 9 To t a l S t r e e t l i g h t i n g 268 268 269 26 8 268 26 8 26 8 26 8 26 9 26 9 26 9 26 8 3,2 1 9 Sta t e o f I d a h o 30 2 , 5 3 5 28 5 , 7 1 2 25 2 , 1 7 1 23 6 , 6 5 4 30 0 , 5 0 9 34 6 , 0 0 1 496 , 2 2 1 42 7 , 5 1 6 31 5 , 6 7 9 25 4 , 9 2 3 27 5 , 7 4 4 26 4 , 4 9 5 3,7 5 8 , 1 5 9 mW h b y m o n t h @ S A L E S Ja n u a r y Fe b r u a r y Ma r c h Ap r i l Ma y Ju n e Ju l y Au g u s t Se p t e m b e r Oc t o b e r No v e m b e r De c e m b e r To t a l Re s i d e n t i a l Sc h 0 0 1 s e c 1 59 , 4 2 9 52 , 4 0 5 47 , 7 2 0 41 , 3 0 7 34 , 1 8 5 35 , 3 0 1 39, 5 5 0 42 , 6 7 8 36 , 1 1 1 30 , 3 6 5 45 , 4 8 7 58 , 8 0 0 52 3 , 3 3 8 Sc h 0 3 6 s e c 36 25 , 6 2 7 22 , 4 5 3 19 , 7 5 3 16 , 1 2 3 12 , 6 3 2 12 , 0 9 5 12, 4 7 0 12 , 5 6 7 11 , 0 2 1 10 , 7 9 1 17 , 6 7 7 23 , 2 1 6 19 6 , 4 2 4 Re s i d e n t i a l T o t a l 85 , 0 5 6 74 , 8 5 8 67 , 4 7 2 57 , 4 3 0 46 , 8 1 7 47 , 3 9 5 52, 0 2 0 55 , 2 4 5 47 , 1 3 2 41 , 1 5 6 63 , 1 6 4 82 , 0 1 7 71 9 , 7 6 3 Ge n e r a l S e r v i c e Sc h 0 0 6 c o m 6, 3 5 32 , 6 8 7 30 , 9 6 7 29 , 8 2 4 29 , 4 6 9 28 , 8 2 2 30 , 2 2 1 31, 6 0 5 32 , 8 8 8 30 , 3 8 9 29 , 3 5 1 32 , 2 1 4 34 , 6 6 7 37 3 , 1 0 2 Sc h 0 0 6 s e c 6, 3 5 28 , 9 1 9 27 , 3 9 8 26 , 3 8 7 26 , 0 7 2 25 , 5 0 0 26 , 7 3 8 27, 9 6 2 29 , 0 9 8 26 , 8 8 6 25 , 9 6 8 28 , 5 0 1 30 , 6 7 1 33 0 , 1 0 0 Sc h 0 0 6 p r i 6, 3 5 3,7 6 7 . 3 5 3,5 6 9 . 1 1 3,4 3 7 . 4 4 3,3 9 6 . 4 6 3,3 2 1 . 9 6 3,4 8 3 . 1 6 3,6 4 2 . 6 9 3,7 9 0 . 6 1 3,5 0 2 . 4 9 3,3 8 2 . 8 4 3,7 1 2 . 8 5 3,9 9 5 . 5 7 43 , 0 0 3 Sc h 0 0 9 s u b t r n 9 10 , 4 0 0 9,9 7 9 9,9 9 8 10 , 1 1 9 9,1 3 4 10 , 2 2 9 10, 2 3 1 10 , 6 1 9 9,8 6 2 7,3 8 9 10 , 2 0 8 10 , 7 9 7 11 8 , 9 6 5 Sc h 0 2 3 c o m 23 21 , 7 2 3 20 , 2 4 2 19 , 2 7 5 16 , 6 6 5 15 , 3 6 2 15 , 3 4 2 16, 4 4 4 17 , 5 7 3 16 , 6 4 6 15 , 9 9 5 19 , 8 9 5 22 , 5 7 2 21 7 , 7 3 3 Sc h 0 2 3 s e c 23 21 , 5 8 0 20 , 1 0 9 19 , 1 4 7 16 , 5 5 5 15 , 2 6 1 15 , 2 4 0 16, 3 3 5 17 , 4 5 7 16 , 5 3 6 15 , 8 8 9 19 , 7 6 3 22 , 4 2 3 21 6 , 2 9 4 Sc h 0 2 3 p r i 23 144 134 127 11 0 102 10 1 10 9 11 6 11 0 10 6 13 2 14 9 1,4 3 9 Sc h 1 9 s e c 19 772 702 606 43 4 291 22 6 19 5 20 2 19 2 28 5 51 4 67 2 5,0 9 1 Co n t r a c t 1 SC 12 3 , 8 4 5 12 3 , 5 0 6 10 0 , 4 2 3 96 , 1 8 5 12 5 , 1 7 5 12 4 , 6 7 5 125 , 0 9 5 11 4 , 5 1 8 99 , 1 3 6 12 7 , 8 5 7 12 2 , 8 4 3 87 , 0 6 4 1,3 7 0 , 3 2 2 - Co n t r a c t 2 SC 9,9 9 6 8,7 0 2 9,4 2 5 9,6 1 0 9,9 0 4 7,1 8 2 9,7 1 9 9,9 7 1 9,6 1 8 - 9,8 0 3 9,9 0 4 10 3 , 8 3 2 Ge n S e r v i c e T o t a l 25 3 , 8 3 2 24 5 , 3 0 8 21 8 , 6 5 0 20 8 , 6 1 5 23 2 , 8 7 3 23 3 , 4 3 8 241 , 3 3 6 23 6 , 2 3 3 21 2 , 8 7 6 22 6 , 2 2 1 24 7 , 5 8 6 22 2 , 9 1 3 2,7 7 9 , 8 8 2 Irr i g a t i o n Sc h 0 1 0 s e c 10 97 85 122 2,8 0 6 47 , 2 0 3 89 , 0 4 4 216 , 9 0 0 15 7 , 6 9 1 82 , 3 4 2 18 , 4 2 1 1,2 9 7 15 0 61 6 , 1 5 8 Str e e t L i g h t s Sc h 7 , 1 1 , 1 2 ( S t r e e t l i g h t i n g C u s t o m e r ) 7,1 1 , 1 2 245 246 247 24 6 246 24 6 24 6 24 6 24 6 24 6 24 6 24 6 2,9 5 2 To t a l S t r e e t l i g h t i n g 245 246 247 24 6 246 24 6 24 6 24 6 24 6 24 6 24 6 24 6 2,9 5 2 Sta t e o f I d a h o 33 9 , 2 3 1 32 0 , 4 9 7 28 6 , 4 9 1 26 9 , 0 9 7 32 7 , 1 3 8 37 0 , 1 2 4 510 , 5 0 2 44 9 , 4 1 5 34 2 , 5 9 6 28 6 , 0 4 5 31 2 , 2 9 3 30 5 , 3 2 6 4,1 1 8 , 7 5 5 Sc h e d u l e m W h b r e a k o u t s - @ s a l e s 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Sc h 0 0 6 s e c 28 , 8 4 6 27 , 0 8 5 26 , 2 8 2 25 , 7 3 1 25 , 1 7 2 26 , 5 7 5 28, 2 4 8 29 , 6 5 5 27 , 2 6 0 25 , 9 3 3 28 , 4 2 1 30 , 6 1 6 32 9 , 8 2 2 88 % Sc h 0 0 6 p r i 3,8 3 8 3,8 7 8 3,5 3 7 3,7 3 5 3,6 4 3 3,6 2 1 3,3 1 7 3,1 7 7 3,0 6 5 3,3 8 3 3,7 7 6 4,0 3 2 43 , 0 0 3 12 % Sc h 0 3 5 s e c 3 4 5 3 8 25 40 57 64 35 17 19 278 Sc h 0 2 3 s e c 21 , 5 6 7 20 , 1 0 9 19 , 1 5 1 16 , 5 7 1 15 , 2 8 2 15 , 2 5 7 16, 3 3 9 17 , 4 6 2 16 , 5 0 8 15 , 8 8 9 19 , 7 3 0 22 , 4 2 9 21 6 , 2 9 4 99 % Sc h 0 2 3 p r i 156 133 123 94 81 85 10 4 11 2 13 7 10 6 16 5 14 3 1,4 3 9 1% Cu s t o m e r F a c t o r s ( F 4 0 - F 4 8 ) Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Sta t e o f I d a h o 20 2 0 P r o t o c o l We i g h t e d C u s t o m e r F a c t o r s A B C D E F G H I J K L De s c r i p t i o n Re s i d e n t i a l Sc h e d u l e 1 Re s i d e n t i a l Sc h e d u l e 3 6 La r g e P o w e r Sc h e d u l e s 6 , 3 5 Hig h V o l t a g e Sc h e d u l e 9 Ir r i g a t i o n Sc h e d u l e 1 0 Sc h e d u l e s 7, 1 1 , 1 2 He a t i n g Sc h e d u l e 1 9 Sm a l l P o w e r Sc h e d u l e 2 3 C o n t r a c t 1 C o n t r a c t 2 Re s i d e n t i a l 54 , 4 7 5 11 , 4 6 2 - - - - - - - - 65 , 9 3 7 Co m m e r c i a l - - 1,2 1 5 2 - - 86 9,5 5 6 - - 10 , 8 5 8 In d u s t r i a l - - 12 3 14 - - 1 44 8 1 1 58 9 Irr i g a t i o n - - - - 5,8 4 4 - - - - - 5, 8 4 4 St L i g h t i n g - - - - - - - - - - Are a L i g h t i n g - - - - - 62 0 - - - - 62 0 OS P A - - - - - - - - - - Av e C u s t o m e r s 54 , 4 7 5 11 , 4 6 2 1, 3 3 8 16 5, 8 4 4 62 0 87 10 , 0 0 4 1 1 83 , 8 4 8 9 11 Re s i d e n t i a l 54 , 4 7 5 11 , 4 6 2 - - - - - - - - 65 , 9 3 7 Co m m e r c i a l - - 1,2 1 5 2 - - 86 9,5 5 6 - - 10 , 8 5 9 In d u s t r i a l - - 12 3 16 - - 1 44 8 38 38 66 4 Irr i g a t i o n - - - - 5,9 0 2 - - - - - 5, 9 0 2 St L i g h t i n g - - - - - - - - - - - Are a L i g h t i n g - - - - - 62 0 - - - - 62 0 OS P A - - - - - - - - - - - Av e C u s t o m e r s 54 , 4 7 5 11 , 4 6 2 1, 3 3 8 18 5, 9 0 2 62 0 87 10 , 0 0 4 38 38 83 , 9 8 3 22 Re s i d e n t i a l 54 , 4 7 5 11 , 4 6 2 - - - - - - - - 65 , 9 3 7 Co m m e r c i a l - - 1,3 1 2 36 - - 86 9,7 4 7 - - 11 , 1 8 1 In d u s t r i a l - - 13 3 23 0 - - 1 45 7 17 17 85 5 Irr i g a t i o n - - - - 5,8 4 4 - - - - - 5, 8 4 4 St L i g h t i n g - - - - - 62 0 - - - - 62 0 Are a L i g h t i n g - - - - - - - - - - - OS P A - - - - - - - - - - - Av e C u s t o m e r s 54 , 4 7 5 11 , 4 6 2 1, 4 4 5 26 6 5, 8 4 4 62 0 87 10 , 2 0 4 17 17 84 , 4 3 6 33 Re s i d e n t i a l 54 , 4 7 5 11 , 4 6 2 - - - - - - - - 65 , 9 3 7 36 Co m m e r c i a l - - 1,2 1 5 2 - - 86 9,5 5 6 - - 10 , 8 5 8 39 In d u s t r i a l / I r r g - - 12 3 14 5,8 4 4 - 1 44 8 1 1 6, 4 3 3 42 Lig h t i n g - - - - - 62 0 - - - - 62 0 45 Av e C u s t o m e r s 54 , 4 7 5 11 , 4 6 2 1,3 3 8 18 2,6 3 0 62 0 87 10 , 0 0 4 38 38 80 , 7 1 0 48 Av e C u s t o m e r s 54 , 4 7 5 11 , 4 6 2 1,4 4 5 26 6 2,6 0 4 62 0 87 10 , 2 0 4 17 17 81 , 1 9 6 Cu s t o m e r F a c t o r s D e t a i l Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 St a t e o f I d a h o 20 2 0 P r o t o c o l We i g h t e d C u s t o m e r F a c t o r s A B C D E F G H Av g # Ac c t To t a l A c c t 9 0 2 Ac c t To t a l A c c t 9 0 3 CO S Cu s t o m e r s 90 2 Cu s t o m e r s 90 3 Cu s t o m e r s De s c r i p t i o n Sc h e d u l e (F 4 0 ) Wt (F 4 1 ) Wt (F 4 2 ) 1 Re s i d e n t i a l 1 54 , 4 7 5 1.0 0 54 , 4 7 5 1.0 0 54 , 4 7 5 2 36 11 , 4 6 2 1.0 0 11 , 4 6 2 1.0 0 11 , 4 6 2 3 To t a l 65 , 9 3 7 65 , 9 3 7 65 , 9 3 7 456 Co m m e r c i a l 6& 3 5 1,2 1 5 1.0 0 1,2 1 5 1.0 8 1,3 1 2 7 9 2 1.1 4 2 16 . 6 1 36 8 19 86 1.0 0 86 1.0 0 86 9 23 9,5 5 6 1.0 0 9,5 5 6 1.0 2 9,7 4 7 10 To t a l 10 , 8 5 8 10 , 8 5 9 11 , 1 8 1 1112 In d u s t r i a l 6& 3 5 12 3 1.0 0 12 3 1.0 8 13 3 13 9 14 1.1 4 16 16 . 6 1 23 0 14 19 1 1.0 0 1 1.0 0 1 15 23 44 8 1.0 0 44 8 1.0 2 45 7 16 Sp e c i a l C o n t r a c t 1 SC 1 1 37 . 9 0 38 16 . 6 1 17 17 Sp e c i a l C o n t r a c t 2 SC 2 1 37 . 9 0 38 16 . 6 1 17 18 To t a l 58 9 66 4 85 5 192021 Irr i g a t i o n - ( A n n u a l C u s t ) 10 5,8 4 4 1.0 1 5,9 0 2 1.0 0 5,8 4 4 22 To t a l 5,8 4 4 5,9 0 2 5,8 4 4 2324 Irr i g a t i o n - ( A v e B i l l i n g s ) 10 2,6 0 4 1.0 1 2,6 3 0 1.0 0 2,6 0 4 25 0 1.0 1 0 1.0 0 0 26 To t a l 2,6 0 4 2,6 3 0 2,6 0 4 27 28 Str e e t L i g h t i n g 7, 1 1 , 1 2 62 0 1.0 0 62 0 1.0 0 62 0 2930 To t a l 62 0 62 0 62 0 3132 Id a h o 83 , 8 4 8 83 , 9 8 3 84 , 4 3 6 Cu s t o m e r A d v a n c e s F a c t o r ( F 5 0 - F 5 1 ) Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 St a t e o f I d a h o 20 2 0 P r o t o c o l Cu s t o m e r A d v a n c e s F a c t o r A B C D E F G H I J K L De s c r i p t i o n Re s i d e n t i a l Re s i d e n t i a l La r g e P o w e r Hi g h V o l t a g e Ir r i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 15 I D 2 C o m m e r c i a l 1 4 4 , 5 6 9 Meters & Services ( F60 & F70 ) Rocky Mountain PowerCost Of Service By Rate Schedule12 Months Ended December 2019State of Idaho2020 Protocol Meters & Services Factor A B C D E F G H I J K L Description Residential Residential Large Power High Voltage Irrigation Schedules Heating Small Power 8 Rocky Mountain PowerIdaho Embedded Cost Study Weighted Meter & Service Costs (A)(B)(C)(D)(E)(F)(G) % of customers Wgt Meter Costs Service Wgt Service Drops Load Class Customers 1 & 3 Phase Meter Costs 1 & 3 Phase Drop Costs 1 & 3 Phase Residential Schedule 1 54,475 100.00%$115.82 $115.82 $701.40 $701.40 Residential Schedule 36 11,462 100.00%$145.00 $145.00 $701.40 $701.40 Com & Ind Heating - Schedule 19Secondary 1 Phase 41 47.67%$109.00 $51.97 $799.69 $381.25 3 Phase 45 52.33%$258.00 $135.00 $1,049.78 $549.30Total Sch 19 86 100.00%$186.97 $930.55 Sch 23Secondary 1 Phase 7,547 76.63%$109.00 $83.52 $802.11 $614.62 3 Phase 2,302 23.37%$258.00 $60.31 $1,051.18 $245.709,849 100.00%$143.83 $860.33 Total SecondaryPhase 1 and 3 9,849 100.00%$143.83 $143.83 $860.33 $860.33 Total Sch 23 sec 9,849 100.00%$143.83 $860.33 Primary Delivery 1 Phase 154 99.09%-- - - 3 Phase 1 0.91%$258.00 $2.36 $2,071.86 $18.93Total Sch 23 pri 155 100.00%$2.36 $18.93 Total Sch 23 Customers 10,004 Sch 6 & Sch 35Secondary Delivery 0 - 30 kW sec 1 Phase 313 51.44%$109.00 $56.07 $790.74 $406.77 3 Phase 296 48.56%$258.00 $125.28 $1,044.58 $507.23 609 100.00%$181.35 $914.00 31 - 100 kW sec 1 Phase 63 13.20%$220.00 $29.04 $1,532.21 $202.27 3 Phase 413 86.80%$258.00 $223.94 $2,059.19 $1,787.35 476 100.00%$252.98 $1,989.62 101 - 1000 kW sec 1 Phase 1 0.43%$1,041.00 $4.43 $3,850.74 $16.37 3 Phase 234 99.57%$1,409.00 $1,403.01 $3,867.67 $3,851.23 235 100.00%$1,407.44 $3,867.60 1000+ kW (sec) 1 Phase - 0.00%-- - - 3 Phase 5 100.00%$1,788.00 $1,788.00 $7,674.63 $7,674.63 5 $1,788.00 $7,674.63Summary 0 - 30 kW 609 45.95%$181.35 83.33 $914.00 419.97 31 - 100 kW 476 35.92%$252.98 90.86 $1,989.62 714.58 101 - 1000 kW 235 17.76%$1,407.44 249.93 $3,867.60 686.80 1000+ kW 5 0.38%$1,788.00 6.75 $7,674.63 28.97 Total Sch 6 & Sch 35 sec 1,325 100.00%$430.87 $1,850.33 Primary Delivery 0 - 1000 kW primary 1 Phase - 0.00%$1,041.00 $0.00 $0.00 $0.00 3 Phase 11 77.95%$11,232.00 $8,755.42 $0.00 $0.0011 77.95%$8,755.42 $0.00 1000+ kW primary 1 Phase - 0.00%$1,041.00 $0.00 $0.00 $0.00 3 Phase 3 22.05%$11,232.00 $2,476.58 $0.00 $0.003 22.05%$2,476.58 $0.00 Total Sch 6 Primary 14 100.00%$11,232.00 $0.00 Total Sch 6 & Sch 35 Customers 1,338 Sch 10 0 - 30 kW 1 Phase 363 14.85%$109.00 $16.19 3 Phase 2,081 85.15%$258.00 $219.682,444 100.00%$235.87 31 - 100 kW 1 Phase 39 1.93%$220.00 $4.24 3 Phase 1,984 98.07%$258.00 $253.032,023 100.00%$257.27 101 - 1000 kW 1 Phase 0 0.00%$1,041.00 $0.00 3 Phase 1,295 100.00%$1,409.00 $1,409.00 1,295 100.00%$1,409.00 1000+ kW (sec) 3 Phase 7 100.00%$1,788.00 $1,788.007100.00%$1,788.00 Summary 0 - 10 kW 2,444 42.36%$235.87 99.92 51 - 100 kW 2,023 35.07%$257.27 90.22 101 - 1000 kW 1,295 22.45%$1,409.00 316.29 1000+ kW 7 0.12%$1,788.00 2.17 Total Sch 10 5,769 100.00%$508.60 PacifiCorp Average Installed Costs Meters (A)(B)(D)(E)(F) Installed Percent Total InstalledLoad Class Standard Costs Use Cost / Service Residential Schedule 1 Small Load DM221A $108.00 78.87%$85.18 All Electric DM221E $145.00 21.13%$30.63$115.82 Residential Schedule 36 TOU DM221E $145.00 100.00%$145.00 0 - 30 kW kW = 0, 1 Phase DM221A $109.00 100.00%$109.00 kW = 0, 3 Phase DM241A $258.00 100.00%$258.00 kW > 1, 1 Phase DM221B $220.00 100.00%$220.00 kW > 1, 3 Phase DM241A $258.00 100.00%$258.00 31-100 kW 1 phase DM221B $220.00 100.00%$220.00 3 phase w/o KVAR DM241A $258.00 100.00%$258.00 3 phase with KVAR DM241F $251.00 100.00%$251.00 101 - 1000 kW 1 Phase (sec)DM231GBB $1,041.00 100.00%$1,041.00 3 phase (sec)DM271AEC $1,409.00 100.00%$1,409.00 Over 1 MW 3 phase secondary volt DM271AEG $1,788.00 100.00%$1,788.00 Primary Metering Transmission Metering 13.8 kV 3-wire DM101ACBA $8,706.00 With Structure $171,400.00 12.47 kV 4-wire Wye DM121ACJAD $11,232.00 24.9 kV 4-wire Wye DM121BFIAD $16,544.00 35 kV 4-wire Wye DM131BBAH $22,612.00 PacifiCorpAverage Installed Costs Service Drops (A)(B)(D)(E)(H)(F)(G) Service Installed Residential Schedule 19 Schedule 23 Schedule 6Load Class Conductor Costs Percent Use Percent Use Percent Use Percent Use Residential Small load - O/H #2 Triplex $629.00 31.76%--- All Electric - O/H 1/0 Triplex $723.00 7.46%--- Small load - U/G 1/0 Triplexed $726.00 47.12%--- All Electric - U/G 4/0 Triplexed $773.00 13.67%---Weighted Cost per Service $701.40 --- 0 - 30 kW 1 Phase OH 1/0 Triplex $900.00 -42.35%43.74%37.21% 1 Phase UG 1/0 Triplex $726.00 -57.65%56.26%62.79%Weighted Cost per Service $799.69 $802.11 $790.74 3 Phase OH 1/0 Quadruplex $1,108.00 -42.35%43.74%37.21% 3 Phase UG 1/0 Quadruplex $1,007.00 -57.65%56.26%62.79%Weighted Cost per Service $1,049.78 $1,051.18 $1,044.58 31 - 50 kW 1 Phase OH 4/0 Triplex $1,010.00 --43.74%37.21% 1 Phase UG 4/0 Triplex $773.00 --56.26%62.79%Weighted Cost per Service -$876.66 $861.19 3 Phase OH 4/0 Quadruplex $1,205.00 --43.74%37.21% 3 Phase UG 4/0 Quadruplex $1,082.00 --56.26%62.79% Weighted Cost per Service -$1,135.80 $1,127.77 51 - 100 kW 1 Phase OH 2 - 4/0 Triplex $1,811.00 --43.74%37.21% 1 Phase UG 2 - 4/0 Triplex $1,367.00 --56.26%62.79% Weighted Cost per Service -$1,561.21 $1,532.21 3 Phase OH 2-4/0 Quadruplex $2,181.00 --43.74%37.21% 3 Phase UG 2-4/0 Quadruplex $1,987.00 --56.26%62.79%Weighted Cost per Service -$2,071.86 $2,059.19 101-300 kW 1 Phase OH 3-500 & 350N $3,312.00 ---37.21% 1 Phase UG 3-750 & 500N $4,170.00 ---62.79%Weighted Cost per Service ---$3,850.74 3 Phase OH 3-4/0 Quadruplex $3,884.00 ---37.21% 3 Phase UG 4-350 Quadruplex $3,858.00 ---62.79%Weighted Cost per Service ---$3,867.67 301-1000 kW 3 Phase OH 3-500 kcmil Quad $8,403.00 --43.74%37.21% 3 Phase UG 4-500 kcmil Quad $7,243.00 --56.26%62.79%Weighted Cost per Service --$7,750.38 $7,674.63 PacifiCorp Overhead / Underground Service Line Percentages Overhead % =Schedule 1 Schedule 36 Schedule 10 Schedule 7, 11, 12 Schedule 19 Schedule 23 Schedule 6 % of Overhead Which Are Small Load=28.97%45.00%- - 41%41%36% % of Overhead Which Are All Electric=7.20%8.65%- - 1%2%1% % of Overhead 36.18%53.64%0.00%0.00%42.35%43.74%37.21%Act 369 OH Total 17,801,625 10,798,121 3,369,035 - - 26,637 2,895,358 712,472 Underground % = % of Underground Which Are Small Load=49.66%35.05%- - 54%50%58% % of Underground Which Are All Electric=14.17%11.30%- - 4%6%5% % of Underground 63.82%46.36%0.00%0.00%57.65%56.26%62.79%Act 369 UG Total26,925,065 19,051,095 2,911,311 - - 36,256 3,724,105 1,202,297 Total OH & UG 44,726,689 100.00%100.00%- - 100.00%100.00%100.00% Un c o l l e c t a b l e s F a c t o r ( F 8 0 ) Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 St a t e o f I d a h o 20 2 0 P r o t o c o l Un c o l l e c t a b l e s F a c t o r A B C D E F G H I J K L De s c r i p t i o n Re s i d e n t i a l Re s i d e n t i a l La r g e P o w e r Hig h V o l t a g e Ir r i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r Re v e n u e s D i r e c t A s s i g n e d Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 Sta t e o f I d a h o 20 2 0 P r o t o c o l Re v e n u e - N o r m a l i z e d A B C D E F G H I J K L Cu s t o m e r Re s i d e n t i a l Re s i d e n t i a l La r g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r 12 20 Ot h e r E l e c t r i c R e v e n u e - s u m m a r y Ac c t D E S C R I P T I O N Re s i d e n t i a l Sc h e d u l e 1 Re s i d e n t i a l Sc h e d u l e 3 6 La r g e P o w e r Sc h e d u l e s 6 , 3 5 Hig h V o l t a g e Sc h e d u l e 9 Irr i g a t i o n Sc h e d u l e 1 0 Sc h e d u l e s 7, 1 1 , 1 2 He a t i n g Sc h e d u l e 1 9 Sm a l l P o w e r Sc h e d u l e 2 3 C o n t r a c t 1 C o n t r a c t 2 To t a l AG A R e v e n u e s b y c l a s s A B C D E F G H I J K L Re s i d e n t i a l Re s i d e n t i a l La r g e P o w e r Hig h V o l t a g e Irr i g a t i o n Sc h e d u l e s He a t i n g Sm a l l P o w e r Cu s t o m e r La r g e P o w e r Hig h V o l t a g e Ir r i g a t i o n He a t i n g Sm a l l P o w e r To t a l FA C C H G Tr a n s m i s s i o n P l a n t I n v e s t m e n t t o S e r v e Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 St a t e o f I d a h o 20 2 0 P r o t o c o l Tr a n s m i s s i o n D i r e c t A s s i g n m e n t s A B C D E F G H I J K Cu s t o m e r s B y Ra t e S c h e d u l e 35 0 35 2 35 3 35 4 35 5 35 6 35 7 35 8 35 9 Di s t r i b u t i o n P l a n t I n v e s t m e n t t o S e r v e Ro c k y M o u n t a i n P o w e r Co s t O f S e r v i c e B y R a t e S c h e d u l e 12 M o n t h s E n d e d D e c e m b e r 2 0 1 9 St a t e o f I d a h o 20 2 0 P r o t o c o l Di s t r i b u t i o n D i r e c t A s s i g n m e n t s A B C D E F G H I De m a n d Cu s t o m e r Me t e r s To t a l FE R C Di s t r i b u t i o n Sp e c i a l Ac c o u n t In v e s t m e n t Li g h t i n g Co n t r a c t Pr i m a r y Se c o n d a r y Pr i m a r y Se c o n d a r y 1 36 0 1, 8 3 5 , 9 0 3 - - 1, 8 3 5 , 9 0 3 - - - - 2 36 1 3, 3 6 6 , 7 3 1 - - 3, 3 6 6 , 7 3 1 - - - - 3 36 2 37 , 5 2 4 , 2 5 0 - - 37 , 5 2 4 , 2 5 0 - - - - 4 36 4 99 , 7 0 1 , 0 6 2 - - 99 , 6 9 5 , 9 5 6 5, 1 0 6 - - - 5 36 5 40 , 4 6 4 , 0 8 3 - - 27 , 6 9 7 , 9 4 3 12 , 7 6 6 , 1 4 0 - - - 6 36 6 10 , 6 6 8 , 8 4 6 - - 5, 9 8 8 , 6 8 7 4, 6 8 0 , 1 6 0 - - - 7 36 7 29 , 4 7 8 , 4 1 2 - - 19 , 5 9 6 , 5 3 6 9, 8 8 1 , 8 7 7 - - - 8 36 8 85 , 0 9 1 , 7 0 6 - - - 85 , 0 9 1 , 7 0 6 - - - 9 36 9 44 , 7 2 6 , 6 8 9 - - - - - 44 , 7 2 6 , 6 8 9 - 10 37 0 16 , 8 2 7 , 9 5 0 - - - - - - 16 , 8 2 7 , 9 5 0 11 37 1 17 0 , 1 9 4 17 0 , 1 9 4 - - - - - - 12 37 2 - - - - - - - - 13 37 3 77 0 , 2 4 3 77 0 , 2 4 3 - - - - - - 14 15 TO T A L 37 0 , 6 2 6 , 0 7 0 94 0 , 4 3 7 - 19 5 , 7 0 6 , 0 0 6 11 2 , 4 2 4 , 9 8 7 - 44 , 7 2 6 , 6 8 9 16 , 8 2 7 , 9 5 0