20210527McDougal Exhibit 40.pdf

Case No. PAC-E-21-07
Exhibit No. 4o
Witress: Steven R. McDougal
BEFORE THE IDAHO PUBLIC U-TILTTIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Steven R. McDougal
Test Period Results of Operations - Twelve Months ending December 2020 adjusted for
Known and Measurable Changes
N.Iay 2021
Rod<y Mountcin Power
Exhhit No.l() Pqe 1 of 350
Case No. PAGE-21{7
WiEreas: S:ieven R McDougal
1 SUMMARY
Roclry lrlountaln Power
IDAHO
Results of Operations - 2020 PROTOCOL
'12 tonths Ended DECEIIIBER 2020
(1)
Tolal
RNhs
271,451,123
26.532.670
Rocky Mountain Power
Exhibit No. 40 Page 2 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
(3)
Rstbwith
Prica Chenge
Peg€ 1.0
1 Operaling Rsvenu6:
2 G€neral Business Re\renues
3 lnterdepfinental
4 Spocial Sal6
5 Other Op€rating Revenu66 TotalOp€ElingRevenr€s
?8 OpeEting Expens:I Steam Produc{irn
l0 Nudoar Produciim
l l Hydro Produc'tion
12 Other Po\rcr Supdy
13 TEnsmision
14 Disbibution
1 5 Cuslomer Accounling
16 Cuslomer S€rvica E lnfo
17 Sdm
18 Adminislrative & General
't0
20 Total O&M Expenss
21
22 Deprmialim
23 Anstization
2'l Tax$ Olhsr Than lncome
25 lncorn€ Taxes - Faderal
20 lncorne Tax6s - State
27 ln6no Til.s - N Not
28 lnvostmt Tax Credit Adi.
29 Mi$ Revmue & Exp€nsa
303l Total Op€mting Expens:
3233 Op€raling Rev For Retum:g
35 RateBaso:
36 Electic Phnt ln S€Mce
37 Plant Held for FuluE Us
3E Misc O€tenrd D€bits
39 ElacPlantAcqAdi
40 Pfisims4l Prepaym€nb
42 Fuel Slock
43 Malerial& Supdies
44 Working Capitral
45 Weethorizaton Loans
40 Misc Rata Bas€
4748 Total Eloctric Plant:
49
50 Rata Bas Deduclims:
51 Accum ProY For OepEc
52 Accum Prov For Artrt
53 Accum Def lnome Ta
54 Unamortized ITC
55 CusbmerAdv ForCmst
56 Cusbmer S€ilice O€pcib
57 Misc Rate Ba* Dedudims
5659 Total Rate Ba$ Huctions
006l Total Rat6 Bas:
a2
63 R6tum m Rato Be
04
65 Retum on Equity
66
67 TAX CALCULATION:
08 Op€rating Ravenue
69 Othsr Deductims
70 lntmst (AFUOC)
7l lnttrest
72 Schedule'M' Additims
73 Scfiedule'M. Dedudims
74 lnms Bsftre Ta
75
78 State ln@m Td6
77 Tilable lmm
7A
79 Fadtral ln6re Til6 + olher
(21
Prir Chang€
19,03r,069 290,522,193
8.925427
306.949.20
s9,893,123
2,570,255
74.66.2.140
13,023,.t01
9,853,900
4,057,873
352.925
32,165 4,090,038
8.875.081
173,889,302
55,431,133
10,741,114
10,396,520
(4,688,047)
1,411,140
(1,67r,807)
(142,935)
(94.333)
49,290
3,798,753
860,312
10,445,810
(887,2er)
2,507,452
245,310,088 4,740,521 250,050,007
1,741,2fi,942
(0)
28,490,6't l
160,45S
466,3.11
3,149,944
13,561,325
13,921,070
8e5,781
1,687,321
1,803,553,813 1,803,553,813
(s23,107,38s)
(38,033,409)
(r46,398,485)
(30,{48)
(5,126,4251
(95.886.r90)
(80E,94E,354)(808,948,354)
0.197%
7.480%
7.6-i4%
10.N%
s6,545,485
(5,sr9,r02)
22,327,273
90,852,961
98,754,956
18,9'19,614 75,535,09€
(s,519,102)
22,327,273
90,852,961
98,754,956
31,875,320 18,949,01/t 50,824,9$l
(4.686_04n 3.798.753 (88
Ref. Page 2.2
Rocky tountain Pouer
IDAHO
RBults of Opcrations - 2020 PROTOCOL
12 tonths Ended DECETBER 2020
Rocky Mounlain Power
Exhibit No. 40 Page 3 of 350
Case No. PAC-E-21-OT
Witness: S:teven R. McDougal
Ref. Page 1.0
Ref. Page 2.1
Ref. Page 1.2
4.54%Ref. Page 2.1
860,312
Pelo l.t
Net Rate BasE
Retum on Rate Base Requested
Revenues Required to Eam Requested Retum
Less Cunent Operaling Revenues
lncrease to Cunent Revenues
Net to Gross Bumpup
Price Changp Required for Requested Retum
Requested Prica Change
Uncollectible Percent
lncreased Uncollectible Expense
Requested Price Change
Franchise Tax
Revenue Tax
Resource Supplier Tax
Gross Recelpts
lncrease Taxes Other Than lncome
Requested Price Change
Uncollectible Expense
Taxes Other Than lncome
lncome Bebre Taxes
State Efiective Tax Rate
State lncomo Taxes
TaxablE lncome
Federal lncome Tax Rate
FEderal lncomE Taxes
Operating lncome
Net Operating lncome
Net to Gross BumpUp
$ 994,605,459
7.634%
75,929,683
(61,639,134)
14,2q),548
133-17%
s 19,031,069
$19,031,069
0.169%
32.165
$19,031,069
0.000%
0.000%
0.000%
0.259%
$49,290
$19,031,069
(32,165)
(49,290)
18,949,614
$
$ 18,089,301
$
21.00%Ref. Page 2.1
3,798,753
100.000%
75.091%Ref. Page 1.2
133.17%
Rod<y Mountain Porer
Exhibit No. 40 Page 4 of 350
Case No. PAGE-21-07
Wihess: Sleven R. McDougalRocky ltountain Porcr
IDAHO
Resulb of Opcrations - 2020 PROTOCOL
12 tonthr Endcd DEGEITIBER 2020
P'g. f.2
Operating Revenue
Opemting Deduc{ions
Unoollec-tible Accounts
Taxes O0rr - Francfibe Tax
Taxes Olher - Revenue Tax
Taxes O0rer - Resource Supplier
PUC Fees Based on General Business Revenues
Sub-Total
Statra lncome Tax @4.9%
SuhTotal
Federal lncome Tax @ 21.(X)%
Net Operating lncome
(1) Uncolle<{ible Accounts =
100.m0%
0.169% See Note (1) belov
0.000%
0.m0%
0.000%
o.259%
99.572%
4-521%
95.051%
19.961%
75.091%
-
458,857 P92.11, Situs hom Acount 904
27'1,491,123 Pg 2.2, General Bucin6ss Revenuee
(l)
Unldiu3t dnGultt
ROCKY UOUNTAIN POWERSm ot H.hoUn.dlu.r.d, Adru.rd e NornElL.d R6utE ot Opadrioot - 2020 [e-mail] R.b Ce D.tr&ar m2t
Rocky Mountain Power
Exhibit No. 40 Page 5 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
(0)
lYPa 3Adlu.h.ntr
271,191,123
10,011,211 t0,,.o1,,O3
(2)
Typ. IA{wlm.rt!
(3)
YoEl Adiu.t d
Adu.l RdulB
(.t
lvp.2Adiurm0tt
(5)
Tohl Ann@lizd
Actul R6utE
cr)tdl Nomdiz.d
R6utB
P.q. '1.3
271 ,191 ,1?:t
26,532,670
2ei,t7t.o30
r0,07r"267
(t0,2,49,?e3)2t1,9212a7
10,011,frt
(,(xr,123)
,a sp.ci.l Sd6
5 olruOp..dtrgRru
I8 ODar.fing Erp..s:
!2 O{rEr Pdr s0pply
l3 Tmsisaion
la Diltibuion
'15 CsrlomrA.@sntirgl0 CHolMSdic.i? 3d.3
,a,i(}l,00ia
63,261.e03
12,1@,1*
0,564,266
4,'lEl,elx
352,050
2,5r 3,690
62,es,,na
t22o9,5tt
9,56i(266
,t,,181,875
3,t7,,450
52'235,,.93
2,513.690
62,95E,ffE
12,m9,511
0,56,1,286
a,,lEl,E75
3,17,i150
56,5@
I I,703,06t
813,800
20e,c34
t75,gt0
5,4C0
t6.578.5t51
2,57025et1,6i2,74
13,023.iO1
0,853,0rx)
it,657,E73
352,925
6.875.081
Gi,030,722 595,771
(l,tE8r?,r)
(2el
(ia,s97)
62.235,,19:l (2,3,a2,3r0)50,EO3,t23
(3t 3,l2ia)
,O,755
15,360,151 03.{4 i5,453.596 15.,t$.5e!
XTlg lodOAIE D.l!$u
20 D.p.Eiaim
2l Ammiaioi
2iI Tu6 Othsfhln lrcom
1t7,Zn,txz (t,'t58,0sia)169,764,66t
(gEE,fiO)
73,633
160.70,t,668 a,124,63,a 173,EE0,302
55.i131,13:l
10.?ill.ll,a
t0,39c,520
1,4,686,(x?l1,l41,10
(r,07r,E04
(r42,3351
tg.l:rail
,O,,4,.6,0S3
2,6E2,36:t
0,794,184
c,250,389
2,516,a12
1r4,027,9701
(3,C5r,{t6}
3,t 312
3e,,.62,883
2,r55,906
9,79,t,1E1
2.601,90:!
l.7il6,t0O
(3r,6rrl
(2s0,076)
t0a-aatl
2.A1t.An
21,1't2
(89.0031
eo,lnl
(0m,5601
12fiO,761)
2,783,,()9
S,704,18,4
2,512,4?0
1,12t,9?,,
(131,1t11
(2s0,9761
t3,tfl),373
7,e57,705
602,3:16
(7.ret,0t7)
(28rr,7eo)
(940,e361
toE,(x2
(820,406)
1,t,E96,350
(2er,9761
fi28.6,45t t94.3331
21f,6t6,at,l
92 572 W
8.07i1.'ur8 as,tfl,a7tt
t2, *9 07)t s lat 735
2,036,,159
(2.,65.1881
2,27,747339
62,7la,{l
17,52j2,717
lr.070.4.t3t
2,15,3t0,086
6l.Gtg.l3'l
25 l@ Tu6 - Ir.f ta.l
26 lnvGmr Tu cDdir adl.
27 Hi$R.vfiotErp.Bu2t Totrl Oprding Erp.Nd:
2A30 Op.ding Rd For R.tum;
3t32 ReBe:
33 Ehtric Phni ln s.ili@
3,1 Pl.nl H.ld fo. Futwa U$
35 Ii* Dct md O.bib
36 Ehc Phrt Aq &{
37 P@ioB3t PEp.yllME
3e Fsl Stodr
,O t{ddd A Suppli..ill Wo.king Clgitrlil2 W.lordiaid Lon!
1,607,0t9,263
@6,?21
i('1,,(}3,770
52t,564
1,59E232
3,1,.9,9,4,4
11,119,111
11,241,191
807,265
1.687.321
5,560,200
(66,12t)
(23,s2s,?gat
r,703,a79,462 L703.,t79,,462 3f,tt1,1t s 1,7i1t,250,S62
fl,r3t,Egl)
('r'r,r38l
t7,EZ,9E5
521,W
,|a6,3,41
3,'l,O,g,a,a
't,4,109,?t.l
l,a,26t,t0r
8E6,126
t,G07,32r
28,,O0,G11
l6O,,aSs
,466,341
3,lirg,e4,l
r3,55r,325
,3,921,070
E65,7tt
1,6E7,32t
(2051
t7,8tf,985
521,56,1
,166,3iu
3,1'O,C44
la,r00,7trl426l,l9l
885,922
t,6E7,32t
10,c12,421
(36t,.t051
(63E,386)(t4t,l2t)
(m,t/al)
u
a/a Tosl ELccic Plrit:
,|5
I,774,2,14,080 (re,7r5,3a5l 1,756,52e,64t (20s)1,756,529,,1,ll,,17,02i1,373 1,803,551,8t3
il7 Aocum PDv Fd D.pi@
to
(5,5re,r02)
21,1'4,6n
G7,312,92
,ro.raa
(730,i4171
(512,9,(0,617)
(38,ooll,37il)(l,a,a,0go,0'10) 3,5,42,56:,
('al 't7E)(5,020,er0) (405,50e)
(lt8,ola,G2a ,6.23(),9r,1
(lal,l/.8,3461
(iH,67E)
(s,,426,,r2E)
(512,e40,6t7)
(3E.063,3ril)
(1,O,,&t8,780)
(itl,E7El
(5,4,IC,,428)
(523,t67,3851
(38,033,i(rsl
(r46,39E,.o5)
(s0,4,rE)
(5,,lrl6,,a2tl
(512,0,l{},617)
(38,06:t,37,r)
(10,226,768)
20,965
ae Accum D6f lhm Tu
50 Unmdizld l?C5l C6tolu Adv For CoEt
609,500 15,9,r9,0001
5,,t3t
(5,5r0,r02)
2l,465,7t0
06,63i1,5258t,rE7,065 2{,e25 El.,a3it,sgo - 8t,,a3,a,5eo 17,320,t60 00,754"95n56,7,0,164 118,24,C2i1 38,5{X,ri{:r (4aa.a2E) 3A,060,rrA (0.r8a,70c) 3r,87a320
52st
5,1
55
565'
5E
Cuarffi Saili€ DapoaiB
lt02,6E:t,656)1102,683,65C|0,797,i45E (95,880,1S0)
Tobl R.r' B& Ir.dEdon! (E19,072,3251 19,366,025 (t0(l,3o4,3m) C0O,561, (?00,604740| (e,3,lll,6l4) (808,e48,354)
Tobl Rd. B.s:
-5.4.t5%{.,O7'i6 {r.67591
(1C,978,i4,t5)(3,27ir,olE)(0,3er,7r.)
u
G0 R.m d Equity
6l
6iI TAX CACULANON:
G! Op.r.ting R.6u.
oia (rord D.ductlq!
G5 lnm.t (AFUDCI
66 lnt 6.t
67 Sch.duL 'm'Additio.
66 Sch.dula "t' Dldudi,on.
s.678%
l/t.O@ta
84,222,62
6.417
8.653%
60,251,2!7
6.554t6
E.t56%
65,977,109
8.t07%
7.,480x
56,585,r1E5
l5.c0s
2,E45,2@
(s,5t0,r02)
21,1o1,110
@.479,ti,t
E45,E0,4
21,373,1{E
(s,5r9,r02)
22,9?7,27t
so,65e96t
72 ?rr!&1. lm
?3
7,1 Fada6l hffi Tu6 . Olhcr 6,25o,3E0 (3,6!tr,/a26) 2,001,90:,(Es,o03)2,512,41O o.r96,0r7l (46E6,047)
(2) typ. t .diu.mnE invols lmli:atis tor om of pdird hirloriol ..d 6urql iLmr thrt @u. doriog th. Bs Pdiod.
(/al typ. 2.qBtmnb .nnuli... ch.h!6 thd cumd during th. B.$ Pdiod.
(61lyp. S.dlEorot! .6 kndn..d lrutur.bl. ft.m th.t uill @ur in r ftftr.. pariod.
Rocky Mountain Power
Exhibit No. 40 Page 6 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
To[al AdjustnenE
IDAHO SUMMARY OF AOJUSTMENTS TOTAL
RerrenueAdrBtnsnB O&MAdjustrnents tGtPowBfcoet
fiab 3) Oab 4) AdiusEnsts fiab 5)
D€prsciabn A
Amodization Oab 6)
TdAdiGtmnls
(Iab 7)
Page 1.4
Mis Rab Base
AdjBtnent8 Oab 8)
'l Op.raling R4nG:
(r9,679.9r6)(19,879,916)
16,i161,,l(Xi
(81,545)
16,,t61,,t0:,
r28,7m (210,2461
3 lnbdrpafiEitd
4 Spdi.l Sab.
5 OlhdoprdilgRME
6 TolalOpqalingR.rc
7
8 OpcBling E)A.B:
0 Si.rm Prcducdd
(3,300.058)(10,5512r5)(210,21i,1 16,.161.tO3
11 ttfdD PEdJctir
12 Olhc. PG Supdy
13 Tffiislih
14 Dictihnion
'15 CrEtornaAc@nting
16 Ccidnd Sdie t lnfo
17 S.hr
('r.E:]1,705)
11.,(}0.837
862,6.5
2E9,&34
175,S69
869
(1,847,400)
(227,633)
110.43
256.087
10,1.i180
236
15,794
9,806
8,067
33,568
l.l,489
6U
(1,?46,5t0)
(6,.185,070)
846.699
(5,702.4S5)
(2,071.4r8)
r0,757.967
744.2&
59,573 (s81rs3)
860,607
12,850 - (735.434)
19 Tdal O&M EeG.r
20 D.preidb.
21 Amdtzalim
22 Tu6OtlsTh.n lllqrc
21 Sbtc
25 Dt{br.!d |l1ffiC Til6
26 lnvsttrot Til clldl Aq.
27 l(ltr R.EE A Expao$
2,066,580
14,982,139
8,058,751
m2,3}6
(10,S45,,t36)
(1,12s,2731
'13,256,183
r08,042
3.1.3,l2
(6.4s9,6s3)
34,312
e,430,4n5
't,u2
8,989
15t.E7E
't1,727,2e
2.548.140
(450281)
3.253,068
5.503.622
(3,019.354)
(887.62s)
12:27,3001
(s1,491)
1,606.929
t,393,015
315,47S
17.912
(140,35S)
(3r,787)
(3,375,027)
602,336
(6,r93,E76)
(53,170)
14,441,640
r08.042
(r,857.502)
(4m,673)
304,70S
28
E
30
31
32
Toa.l Opq.itoE E o.ns:27,63:1,815 (4,606,979)(4,8e7,4&i)'t1,166.072 10,880,074 E,90,t,966 6.386,9,1.1
Op.r.lirE Rd Fd Rdum: (30,93:i,673) (14,?44.2fi1 1,081,2'.7 5,295,330 (10,880.074) (8,98.966) (6,386,S{,4)
Rltc Be:
34Pta*Hddtu FutmUs
35 I!t* DGffi DcHb
3E Ehc ft.nr Acq Adi
37 P.o.iois
36 PEp.ym6b
39 Fual S-tod(
40 M.!.dd A Suppl6
41 Wqking C4it l
43,331.6S0
(606.721)
(12,9t3,16?)
(36r,105)
(1.131.891)
2m377 43,853n
(600.72r)
115,127,9741
(3E1,rOs)
(1.13 1.89,
(638,386r
(340.121)
(3r,40it)
2.214.W
(638,380)
(30,121)
(3r,484)
27.308,824 zt,l3r,2,211,M 21.4?.W
,13 tf.cRat Ba$.14 TotllElGcthPhnt
45
46 Orducddc:
47 Adm Pd Fd O.F!c
46 A@m P@ Fd^rndt
!a0AffiD.fllr@mTa
50 Unmdliad ITC
5l C6bdEr A& Fd CorEt
52 Culbmd Sdica DrpotiB
53 lfi.6i.|1.ffi DrdEtbG
(r0,220,768)
29,965
(r,707,t5)
5,430
(405,500)
(1.E42)
(6.989)
666
(E,5E6,7E2)
(76,460)
2,048.379
(1,638,r,s)
1r3,4r4
9a9,729(2,898.r71)
5.430
23,028.42S
(2,,t08.'178)
7,906,,O3 (1,108,s45)11.278.300
(405,5e)
4,952,862
10,723,972 5.498,225 (8.16s)o,123,@71 8.385,508 3,572,152Tdl Dcdudiru:
Tot lR&Bs:s 03, 78 \aq14 2*.212 (4.909.00t)8.385.568 28.7re.rn
E.tim.t d ROE imp&'t €.588%
(E,W,1n\
-2.918%
(19,551,215)
0.818%
6.215.295
't.(x3)6
7,021,737
-2.O70%
('t4,127247'
13,727,06:!
-1.906%
(602,336)
-1.742%
(8,3m,4r0)
AI TA)( CALCULATIoN:
65
EAOpa.lingR.vru.
67 OttEr thddim3
E8 hr.Esr (AFUDC)
6S lntdBt 1,142,397
23..1&),020
17,*f 291
211
(r 1 3,54r)
7,235.698
E.831
8t.6E2
1,r42,'t86
573,2s0 9.28r,399
10.249,91172 S6.dd.'lif, krdoit
73 llm f.io.! Ta
74
(24.873.845)(19,551,2'rs)
(8E7,625)
(18,663,590)
(1,13,1,158)
(51.491)
(1.082,6€7)
E,9t8.886 o00,164)('t,171,2721
(53,178)
(r,1 18,096)
(9.265,921)
(420,673)
(8.84s,2i18)r/ T.xrt . h@ru
7A
79 F.dml lnmTdd
(1,14273)
(23,744,s72t
315,479
6,633,i106
(31,784
(0€8,37)
Rod(y Mountain Porrr
Exhibit No. 4O Page 7 of 350
Case No. PAC-E-2141
Wifirecr: Steven R. McDougal
2. RESULTS OF
OPERATIONS
Rocky tountain Pow.l
RESULTS OF oPERATlOtls
Rocky Mountain Power
Exhibit No. 40 Page 8 of 350
Case No. PAGE-21{7
Witness: Steven R. McDougal Paoe2.1
FERC JURISDICTION:
8 0R t2 CP:
STATE:
PERIOD:
FILE:
PREPARED BY:
DATE:
TIME:
TYPE OF RATE BASE:
ALLOCATION METHOD:
DEMANO %
ENERGY %
IDAHO
DECEMBER ZzO
JAM Dec2020 lD GRC
Revenue Requirsnent D€pafinst
5n1EO21
8:'19:564M
Year€rd
2020 PROTOCOL
S€parab Jurisdiclim
12 Cdrcident Paaks
75% Domand
25% Energy
TN( RATEASSUMPTIONS:
FEOERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDERAUSTATE COMBINED RATE
IAX.EIIIE
21.00%
4.9%
1.32024.W%
52.et%EfrB 5.389%
-iffi
DEBT
PREFERRED
COMMON
CAPITAL
S]BUCIJBE
&14%
0.ot%
EMBEDOED
cagr
4.t*
6.75%
10.m96
WEIGHTEO
COST
2.245%
0.m196
Ftr infomalirn and support rsgEding capital stucture and cost of debt s€ tsstimony of Ms. Nikki L. Kobliha
For infomation and 3upporl regarding rehm on equity, s€e testimony of Ms. Ann E. Bulkley.
2020 PROTOCOL
]carEst
Dcacrlptlon of Accouril Sunlnry:
RESULTS OF OPERATIONS SUMMARY
Ref TOTAL
Rocky Mountain Power
Exhibit No. 40 Page 9 of 350
Case No. PAGE-21-07
Witness: Steven R. McDougal
lDAlto
Page2.2
UNADJUSTED RESULTS
OTHER
tDAltoATI'USTTEI{TS AINTOTAL
,|
2
3
4
5
6
7I
9
10
't1
12
't3
14
15
16
17
18
t9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39,o
41
42
43
44
45
46
47
48
49
50
51
52
53il
55
56
57
58
59
50
61
62
63
64
65
66
67
6E
69
Opc6tjng RrycnG
lntcdcp{ircntal
Spccial Ssbs
Olirr OpeElhg Revcnuca
Tolal OpeEting Rcvtruc3
2.3
2.3
2.3
2.4
2.4
4,939,332.097
0
189,250,874
4.6i18.161.058
0
179,r79.606
29t,r7r,039
0
10,071,257
(19.679,916)
0
16.i16'1.,103
271,491,123
0
26.532,670
Opcnting Expcnss:
Staam Prcduclin
Nwlc.r Prcduction
Hyd@ P.odu€tion
Othcr Porc. Supply
TEnsmisim
Distbuti$
Cusioffi A@unting
Cusioffi Serybc & lnfor
Srlcs
Admirisbelivc & Gcncrd
TotalO&MErpens
Daprciatpn
Amrtiation
TarGs Othcr Than ln@rc
lnmc Taxes - Statc
lnffic Taxes - Def Ncl
lnvGtndt Tu Crcdit Ad,.
Mi$ Rawnuc & E)pcn$
Totsl Opcnting Expcns
Opa6ting Rcvcnuc for Rctum
Ratc Ba$:
Elcctric Plant in Seryi@
Plant Hcld ftr Futurc Usc
Misc Dctcrcd Dcbits
Elcc Plant Ac{ Adi
Pasions
PGpayrcnts
Fucl Stod
Irratsisl & supplies
Worting Capital
ToLl Elcctric Plant
Ratc Ba$ Daductims:
A6um Prcv For tlcpr
Total Ratc Basc Dcductds
Total Rala Bae
Rctum on Rala Basc
2.5
2.6
2.7
2.8-2.9
2.'to
2.11
2.11
2.12
2.12
2.13
969,597,38r
0
76,929,943
1,043.379,495
210.891,669
2't5,230.639
76,370,056
110.203.873
0
291.922,574
907,957.659
0
72.527.979
980,1 r7,592
198,730,914
205,656,374
71,8E8,'152
109,851,8't7
0
276,*2,423
61,539.722
0
4,,101.964
63,26r,903
12,160,756
9,56/1,266
4,481.904
352,056
0
15.35{',151
59,893,123
0
2,570,259
74,*2,740
13.023.401
9.853.gfi)
i|,657,873
352.925
0
E.875.081
(r,746,s99)
0
(1,831,705)
11,400,837
862.645
289.534
175,969
869
0
(6.4E5.070)
2.14
2.14
2.15
2.16
214
2.18
2.17
2.16
2.4
2_14
2.25
2.26
2.27
2.16
2.26
2.27
2.26
2.27
2.27
2.26
2.27
2,994,525.631 2,823,302,909 171,222,72,2.666,580 173,889,302
924,723,7U
55,194,216
208,9(N,338
55,478,766
21.A23,213
(105.4,{4,083)
|.2.252,5751
t2.112.4921
E8{,274,711
52,51 1,653
I 99.1 10,'t55
49.219.377
19.246,801
(90.516,113)
(2,001,599)
fi_9E3.E47|
40,1148,993
2,682.363
9,794,184
6,259,389
2,576,412
(14,927.9?0)
(250.976)
(128.645)
14.982.139
8.058,751
602,336
(10,945,436)
(1,129,273)
13,256,163
106.U2
34.312
55,431,'133
10,74'1,114
10,396,520
(4,686,047)
1,147,140
(1,671,E07)
(142,935)
(94,333)
4,150,840,7 t7
1,1E2,098,274
3.933.154,246
1.089.525.466
217.676,171
92,572,U7
27.633,615
(30.933.673)
245,310,086
6 t.639,134
30.288.959.742
23,912,40
900.804.548
16.388,631
28.510,653
n,750,263
2t7,597.101
266.068.310
38.133.102
r92,884,r69
0
28,591,(x0,479
23,305,720
859,400,770
15,867,ffi6
26.912.421
74,600,319
203,397,39r
251,807,1 r9
37,235,838
191.196,848
0
'1,697,919,253
606,72'l
41.403,779
521,564
r.598.232
3.1,19.9,1.1
1,f,199,71 I
14,261,19r
897,265
1.687,321
0
43,331.699
(606.721)
(12,913.167)
(361.r05)
(1,13r,891)
0
(638,386)
F40,r2r)(31,4E4)
0
0
1,741,250,962
(0)
28.490,611
160.459
466,341
3,149,944
13.561.325
13,92r.070
855,781
1.687.321
0
32,05'r,008,9s9
(9,229.355,674)
(570,371.738)
(2,467.788,720)
12,324,0621
(104.940,164)
0
(2.328.855.i|841
(8.716,4r5.257)
(632,31 1,353)
(2,323.(x)7.8'r0)
(2,282,18{l
(99,919,245)
0
(2.209.940-6551
(512,940.617)
(38,063,374)
( 14.1.690,910)
(41,878)
(5,020,9r9)
0
fl 18.914.627)
(10.226,768)
29,96s
(r.707,575)
5,430
(405,509)
0
23.O28.429
(s23.157,385)
(38,033.,O9)
(146,398,485)
(36,i148)
(5.426,428)
0
(95.886.1991
30.274.763,970 1,776,214.989 27304,824 1,803,553,813
A@m Dcf ln@ Taxca
Unatrutizcd ITC
Customr Adv for Const
Cuslomr S6ryico Dcposib
Mi$. Ratc gae Dcduc'tbns
2.31
2.31
2.28
2.29
2.2A
2.2E
2.28
(14,803,639.042)
17,247,*9s17
(1 3.983.966.7 r7)
15,290,797,253
(619,672,32s)
956,572,664
10,723,972
38,032,796
(608,948.354)
994.605.459
6.197%
Rctum on Equity
NGt Porcr Costs
7.480%
85,374,348
6.967.595
o4.126,3421
Rcvcnue Rcquimt knpod
Rstc Ba$ Do@asa
2020 PROTOCOL
Y.tr€nd
FERC I.lI{llUT'sTED RESULTS
Rocky Mountain Power
Exhibit No. 40 Page 10 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
tDAlto
Page 2.3
70
71
72
73
74
75
76
Tf
78
79
80
81
a2
83
84
85
86
a7
88
89
90
9l
92
93
9'l
95
96
97
98
99
t00
t0r
102
't03
1(X
105
106
107
106
109
110
111
112fi3
114
t15tl6
117
11E
119
120
121
122.
123
124
125
126
127
124
12i
130
131
132
133
't34
135
136
137
r3E
139
140
141
142
143
1U
145
'146
447NPC
449
ACCI DEACruP FUXC FACTOR Ret TOTAL OTHER lDAllO AATUSTXEiIT AATTOT L
Rcsklfftill S€lGs
0
BUA
P
P
P
P
Tot l Sdctor R.sl.
s
44
442
't,961,692,056 1.880,477,M7 81,215,009 (4,760,735)76,4U,2f4
B1 1.961.692.056 1.880.47.047 81,215,009 (4.760.735)76,1*,274
2.959.689,9!D 2,750.457,021 209,432,975 (14.9011.135)'t94.528.839
B1 2,959,889,999 2,750,157,024 209.i132.975 (14,904.135)'t94,528,E39
17,750,U2 17,26,9fi 523.056 (r5,044)508.011
17,lil,U2 17.226,986 523,056 fl5.(N4)508,0't l
B,I
Br r,939,332,097 4,8.8,
12,858,68412,868.684---12,868,684 12.868,684
Colrrrcrcbl & lnduslriel Sebs0s
PSEPT SG
444 Puuic Sf.d & Highway LighthgOS0so
445 OthJ Salca to Public Authqity0s
448 lntlrdcpadrrontEl
DPW
GP
B1
B,I
s
so
fot l 9rLs to Ulrmt Cu3twE
447
S
SG
SE
SG
179,U4,715
(2,662,525)
r68,799,700
(2,48f,7n1
10,245,016
(173,748)
16,287,655
173,74A
26,532,670
B1 1E9,250,874 179,'t79,606 '10,07't,267 '16,,{61.,103 25,532,670
Povisioo ttr Rltc RctundPS
PSG
Fodcited Di@nts & lntcGstCUST ScusT so
Mi$ Elcclric R.mua
CUST
GP
GP
(3,239,918)(3,054,529)(18s.389)(185.389)
B1
BI
BI
Bt
B1
(3.239,918)(3.054.s29)(r85.389)('r85.389)
5,125,3/(t,Ut3 4,824,286,t36 3ttl,058,917 (3,218,5131 2e7,838,rO4
450
451
453
4il
7,348,688 6.897,604 451.084 45r,084
7,348,688 6.897.604 451.084 451.084
Water Salcs
S
SG
SO
SG
S
SG
SG
so
6,909,7r4 5,8r4,587 95,127 (21O,2461
1.000
(r15.119)
P
Rent ot Elccfic Prcprny
oPw
T
T
GP
9.959,169
4,888. t 14
9.78't.651
4.608.414
177,518
279,700
178,518
279,7N
B1
2020 PRO?OCOL
Ycarfnd
FERCACC' DESCNP
Rocky Mountain Power
Exhibit No. 40 Page 11 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
toAt{o
toAlto ADJl'sTTEi'T ADJ TOTAL
Page2.4
Blrs
FI.II{C fACTOR R.f TOTA OTHER
S
CN
SE
SO
SG
SGT
147
1rE
149
150
15t
152
153
154
155
155
157
't58
159
160
161
162
163
164
165
166
157
168
r69
r70
171
172
173
174
175
176
1n
r78
179
180
181
142
r83
184
185
186
187
188
189
r90
191
r92
193
194
195
196
197
r98
199
2N
201
202
203
2U
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
456 OlhctEhcticRawnue
oMsc
CUST
OIHSE
OTHSO
OTHSGR
folal Eloctdc Opontlno Rovenues
Sumry of Rewnucs bY Fadtr
s
CN
SE
so
SG
DGP
Total Ebcfic Opcrating Rcvcnu6
4'n60
37,859,534
1 8.'t73.139
', ra.rao,ru,
37.859,634
16.987.217
't't2.'t53,20't
1.165,923
6.806.951
(130,554)
258,355
(130.554)
1.185.923
7,065,306
BI
8t
at
171,W2,924 r67.000.051 7,982,874 127.700 8,120,574
207,595.938 198.rO3,577 9.192.36t (8r,5anl 9,1t0,8r6
5.332.938.991 5.022.689.7t2 11 10n osl 306 SC 220
5,014.277,985
15.510.614
3.489,97E
299.650,413
14,498,439
3,294,339
282,513,716
1,012,174
195,639
17.146,698
(20,0't9.816)
173.748
',u,*a,o',0
1,r85,923
r95,539
33,592,707
4,722,3E3,21A 291.894.768 271,47..,952
Gain o Sslc of U0lity Plant - CR
DPW STSGGSOTSGPSG
41170 Loss on Salc of Utility Plant
DPW S
4tt8
B6
B6
Gain fDm Emisim Allomnes
PSPSE
41 r81 Gain ,Dm Oisposilpn of NOX CrcditsPSE
4t94 lrpac{ Housing lntcrcst ln@mcPSG
421 (Gain) / L6 m Salc of Lxility Plsnt
DPW S
TSG
PSGPSEPTD SO
PSG
Mislhn@s Expcn$s
431 I lntcrcst on Customr OcpositsCUST S
Total lll$ella@u3 Erpon$t
tLt fl$ Rovonu. and ExpcM
500 OpcEtbn Supcrybim & EnginaringPSGPSG
B6
B6
B6
't82374 182,378 (29,015)(29,01s)
(41)
(2,294,809)(2.165,168)(128,641)
12.112,152t fl,983,8r7t fl28,6451 34,3t2 (9{,33:r)
s (2,fi2,S2) (r,983,
13,729.351 12,943,752 785,599 124,003 909.602
to0
128.641
B6
B6
137
2020 PROTOCOL
Yo.r{nd
FERC
Page 2.5
ACCT DESCRF Flrlc FACTOR Rof TOTAL OTHER lDAllO ADJUSTXET{T A&TTOTAL
6,207,125
18,328,088
4,921.414
17,132,054
1.245,707
1,196,034 9.406
1,285.707
1.205.,140
s2
UIIADJUSTED RESULTS
Rocky Mountain Power
Exhibit No. 40 Page 12 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
IOAHO
127,4U
(2,062,331)
2m
221
222
223
22425
226
227
224
229
230
231
232
233
2U
235
236
237
238
239
240
24'l
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
26',|
262
263
2U
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
2E1
282
283
2U
245
286
287
288
289
290
291
292
293
294
295
296
505
501NPC FuclRelatc*NPC
P
P
P
P
P
BIJS
Total Fuql Rclatqd
Elstric Expcnes
P
P
s
SE
SE
SE
SE
SE
s
SE
SE
SE
SE
SG
SG
S
SG
SE
SG
SG
SG
(485,1 17)
594.'t4't,638
(3s8.6s2)
555.369.801
1127,4il1
38,771,437 36.709,506
s2
662.197.461 6'18.199.605 43.997.856 (1.925.461)42.072.395
502
503
Slcam Expcn$s
P
P
Stcam Fm Othcr Sou@eNon-NPC
PSE
503NPC Stcam From Othcr Sou@NPC
PSE
SG
SG
68,951.515 65,006,080 3,945,435 3,945,435
a2
B2
B2
r,2't8,430
57.228,669
470.633
5.727.660
26,981,572
66,472jU
25,792,081
7,781,754
174
969,59r,38r
1,148,711
53.954,020
443,703
5,399,920
25,437,770
62.668,627
24,316,247
7,336.478
907,957,6!t9
69,719
3,274,U9
26,930
327,739
1,543,903
3.803,568
1,475,834
445.275
51,639.722
69.719
92
505 Misc. Stcam Expcnsc
P
P
P
P
47
14'l
47770
82
B2
82
P
P
507
510
s2
82
82
Rcntr
Maint Supcrylsion & EnginceringPSG
PSG
(586.987)
(1,663.737)
I,669.270
652,143
120,720
fl,745.5991
(586.987)
1,610,912
1.669,270
26.930
979,883
1.543.903
3.924.284
1,475,834
445,275
59,8!t3.123
511
512
513
514
P
P
SG
SG
Maintcnan@ ot BoiE Plant
PSG
PSG
tlaintenan@ ot Elcdic PlantPSGPSG
P
P
SG
SG
s2
82
2020 PROTOCOL
Yaar+nd
FERCACCT DESCRP
Rocky Mountain Power
Exhibit No. 40 Page 13 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
tDAlto
IDA}€AIT'USTflEIf?AI'J TOTA
Page2.6
BUS
FUXC FACfOR R.t rOTAL OTHER
a7
298
299
300
301
302
303
304
305
306
307
308
309
310
3rl
312
313
314
315
315
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
33
335
335
337
338
339
340
v1u2
343
344
345
346v7
3,18
349
350
351
352
353
3,rl
345
356
357
358
359
360
361*2
363
364
365
365fil
368
369
370
37r
372
373
517
5'18
519
520
523
524
526
529
530
531
532
Opcctim Supqr a EnghHingPSG
Nudcrr Fucl E)pGn$
P
C@lants and Walcl
P
Stcam Expan$s
P
Elcctic Expcn$3
P
Mi$- Nudcar Expcnsg
P
SE
SG
SG
s2
82
92
s2
s2
s2
82
a2
a2
B2
B2
g2
DGP
SG
SG
DGP
SG
SG
DGP
SG
SG
53E
SG
SG
P SG
SG
lraintcnane of Rcado, PlantPSG
Maintcnan€ ol ElGctic Plant
PSG
M€intcnan6 ot Ml$ Nudcar
PSG
P
535
536
537
OpeEtion Supcr & EnginsringP DGP
PSGPSG 8,575,085
1,r53.532
8,08i1,415
1.087,526
.190.670
66.006
3't,353
19,645
522,033
E5.652
9,728,617 9.171.941 556.676 51,009 607.6E5
Water For Porcr
P
P
P
Elecfic Expons
P
P
P
155,554 146.653 6,901 8,901
r55.554 r46.653 RSt aml
HydBulic Erpcn$s
P
P
P
4,383.490
42,.,102
4,132,665
397,949
250,825
24.153
250,825
24.153
4,W).tVZ 4,fJU,Ot4 274,974 274,974
e2
2020 PROTOCOL
Ymr€nd
FEiC UIIADJUATED REAULTS
Rocky Mountain Porer
Exhibit No. 40 Page 14 of 350
Caee No. PAGE-21-07
Witness: Steven R. McDougal
DAIIO
Page2.7
ACCT DEaCRP FUIC F CTOR Rot TOTAL OTHER lDAllO AATU'TEI{T A&, TOT L539 ifi$. HydpErpcffi
OGP
SG
SG
13,085,3,12
6,125,44
12,3:16.593
I,O57,177
744,749
367,867
71A,749
367.567
Blrs
Rffts (HWo Gcncolir)P DGPPSG
PSG
Maht Supcryision E Eng-pringP DGPPSGPSG
'r,676,508
105,255
1,5E0,577
99,232
P
P
P
371
375
376
377
378
379
380
381fi2
383
3E4
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
4U
405
406
407
408/O9
410
,l1l
412
413
414
415
416
411.ll8
419
120
421
422
423
424
125
426
127
424
429
430
431
432
433
4U
435
436
437
438
il39
.lil0
441
442
rl43
44
rt45
il46
447
446
449
450
.t51
452
4534g
455
540
5,11
*2
543
5'!l
545
95.930
6,023
95,930
6,023
19.510.766 18.394.370 1.116,416 1,1 t6.416
82
a2
82
s2
1,781,762 1,679,8(x) 101,953 r0r,953
39,(37'l 23 23
394 37t 23 23
Mairbnane of StuduB
P DGPPSG
PSG
668,313
28,099
630.072
26,,t91
38241
1.508
9,241
1,608
696.412 656.563 39.849 39,8,19
ilaintsaN ol Oam & WatcMysP OGPPSG
PSG 995,790
421,252
938,810
397,'117
56,980
24,1U
56,980
24,1U
1.117.U2 1.335.958 8l.08il 8t.o&t
P
P
P
DGP
SG
SG
1,448,244
231.940
1.365.374
218.668
82,869
13,272
62.859
13,272
1,680,r83 1,9,u2 96.141 96,14r
M6lnt raE ot l,'rc. Hydo Ptant
PSG
PSG
PSG
33.000,m0
3,428,585
725,0't8
31.r I 1,726
3,232,100
6E3.532
1,888,274
196,185
41,486
( r.888,274)
4,645
915
200.8tt0
12,401
92
82
37,153,503 35,027,658 2,125,95 (1,682,7r5)21t,231
76,tZl,gil:l t2,an,97lt a,rot,96a fl,83r,7051 2,570,259
546
ill
548
5/t9
Opcntion Supcr E EngharingPSGPSG
FucH,lon-tlPC
P
350,785 330,713 20,o72 20,o72
g2
s2
82
82
350.785 3tlo.71 3 20.o72 fr.o72
silTNPC Fuc$,lPC
SE
SE
SE
SE
SG
S
SG
SG
P
P
P
250.219,143
19,066,979
233,890,620
17,975,958
16324,521
1,091.021
228,182
( r,890,36,r)
19,548
860.607
1,1,,138,160
'r.110,568
r.089,088
Ganmtpn Expcn$
P
P
Mislhlw3Othd
P
P
P
71,019
3,993,008
71,0t9
3,764,525
2020 PROTOCOL
Y.ar€nd
FERClccr oEscRP
UTUNUSTED RESULTSO'HEE
Rocky Mountain Power
Exhibit No.40 Page 15 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
toAHohmNIIRTIFE
Page 2.8
Bts
Flnac FACTOR R.f TOTAL ANTOTX
455
457
458
,159
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
4Tf
474
479
480
il81
442
4834U
il85
486
447
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
5(r
507
50E
509
510
5rr
512
513
514
515
516
517
5't8
519
520
521
52.
523
524
525
525
527
55O Rats
P
P
?
Total Purcfia$d PMr
P
379,598
41.139
379.598
38,785
267
s
SG
SG
2,3il 23v
267
55'l
552
s53
554
ilaint Supcryisin & Enghshg
PSG
Tot l Olhs Pmt GeM.don
Mainten8n6 of Stuclures
PSGPSG
iilsint of GmEtim & Ebctric PlantPSGPSGPSG
lraintenane o, Mi$. OthsPSG
PSG
PSG
7,673,826
8,132,930
7,2v,727
7,667,560
439,100
465,370
2,013.406
820,969
1,896,r98
r,3,993
'| 15.208
46,976
245,116
(297,067)
15,t19,127 11,301,2t71
4,283,7r6
309.598,058
4,038,600
289,878,331
2i15.1 l6
92
82
142,032
455,370
r15.208
46,976
s2
82 t8,al2,$0
555 Purdla$d Porcr+.lon NPC
DMSC S 162
555NPC PurchssdPorcr-NPC
P
P
P
s@enal Con P
8,432,769
64r.545,731
4,531,(x3
8,i|32,769
5(x,835,209
4.235.361
,709,522
295,682
'l,000,662
7,367,'t03
1,257,123
1,m0,662
/t4,076.625
4.552.8(N
S
SG
SE
SG
DGP
654.509.543 617,s04,339 37,005,2U 12,624,Aa7 4qq3qp9l
82 tvt,\zq,tva O/U,IIY.W]37,005,204 12,621,447 49.630,(xr1
SG
Systm Cootol lt LGd Dispatch556
677.650 638.874 38,rI5 8.775
6' /.6U 3A 775 34.T75
3,697.672
2,U7,142
557 OthsExpcns
Emboddcd Cost Dif.mtials
Cmpany Omed Hydrc P
Company Omcd Hydo PMid-Ccontsad PMid€Conbscl P
Existing QF Cdfacts P
ExistirE QF c@tsad3 P
5,786,965
34,347.390
3.090.711
32.382.017
3,696,254
1,965,372
1,417
81,809
P
P
P
P
P
P
S
SG
SGCT
SE
SG
TROJP
DGP
SG
irc
SG
S
SG
8,727 8,157 569
s2
2020 PROT(rcOLYEr{nd
FERC
ACCT DETICRIP
Rocky Mountain Power
Exhibit No. 40 Page 16 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
toAlto
IDAHO ADJUSTilEtfT ADJ TOTAI
Page 2.9
Blrs
FUl{C FACTOR Rot
UTilDJLETEO RESULTS
OTHERTOTAL
528
529
530
53r
532
533
53
535
536
537
538
539
sil0
sil1
542
543il4
545
546v7
548
549
550
551
552
553
554
555
556
557
558
559
560
56'r
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
57A
579
580
58182
58:'
584
585
586
587
5E8
589
590
591
592
593
594
595
596
597
598
599
600
60'l
602
603
604
605
606
607
508
509
2020 Prcto@lAdjustncnt
B.$lim ECD PWYOFAdiustncnt P
2020 PEt@l Adjustnst
Tot l Other Pmr Supply
Tolal Productlon Expon$
Summry ot Prcductir E)ecn$ by Fadtr
s
SG
SE
SNPPH
TROJP
SGCT
OGP
DEU
OEP
SNPPS
SNPPO
OGU
MC
SSGCT
SSECT
SSGC
SSGCH
SSECH
Total PDduc,lion Expon$ by Factor
560 Opcraton Supcrvision & Engin@dngTSG
Load Ol3palching
T
Statin E)eco$
T
Ovcrtcad LinG Erpcn$
T
S
s
('r0,164,000)(11.mO,mO)836.m0 836.000
E2 733.78r.67 65,2$,
a2 2,089,906,8t9 1,9G0,603,23t ret,303,589 f,82:t,533 137,126i?,.
s8,u2,521
1.1 r0.918,188
920,146.1 10
53,152,024
'1.047.350.972
860,100,234
5,690.497
63,567,2't5
60,045,876
*2,557
5.433,424
1,845,553
6,23ii,054
69.000.640
6'r.892.428
a2 2,069,906,E19 1,960,603.230 129.303,5E9 7,422,533 137,126,122
8,359,068 7.880.759 ,178.309 41,82 519,692
A2 8,359,068 7,880,759 .178,309 4r,382 5r9.692
SG
SG
SG
561
562
563
564
565
17,U3,232 16.068,01 1 975.221 48.755 1.023.976
82
92
a2
s2
17 M1)?)iA mn otr 975.221 48.755 r.023.976
3.412.615
r,038,503
3,217,U4
979,079
195,271
59,124
195,27'l
59.424
Undclgrcund Lano ExfEn$
T
TEnsissim ot Elccticity by OthcETSGTSE
565NPC Trsnmi$ir of Elacticity by OtherNPCTSG
TSE 717,123 8.130,et3129,560.729 122.147.208 7,413,521
TotEl TEnsissim of Elccticity by Othcr 82 141,188,225 133,015,930 8,172,295
Mi$. Tmnsmision Expcn*TSG 3.(N1.749 2,867,698 1 74,050
aM17a9 2 467 6qA 17,1.050
T 2,217,342 2,090,464 126.877
92 2,217,U2 \W,4U 126,877
Mainl Supflision E EnginccringTSG 939.674 E65.906 53,769
744,246 8,9'16,580
566
567
5ffi
174.050
r74.050
SG 126,8n
1?s,87f
53.769
a2
2020 PROTOCOL
Y€r€nd
FERCACCT DESCRP
Rocky Mountain Power
Exhibit No.40 Page 17 of350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
tDAlto
tD^lto ADJUSTTEI{I ADJ TOTAL
Page 2.10
BIJS T'IADJI.ISTED RESULTS
OTHERFUIICF CTOR Ret TOT^L610 569 t linlcnaneotstuctuB
611
612
6't3
6't4
515
616
617
618
619
620
621
622
623
624
525
626
627
628
629
530
63r
532
633
634
635
536
637
638
639
640
641
42
643
644
645
646u7
648
649
650
651
652
653
654
655
656
657
658
659
060
66'l
662
663
664
665
666
657
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
T 5,629,967 5.307,817 322,149 3n,149
92
a2
a2
s2
B2
82
f,04.w,J,S',UI '322.149 322,149
570
572 iriahtcna@ ot UndcIgrund LhcsTSG
573
571 lrahtffi€ ot Ovdhcad LimsTSG
l,i.ant of Mi$. TEnsbsion PhntTSG
Load Disp€tdrino
DPW
DPW
MsintcnaE o, Stltim EguirmnlTSG
SNPO
11,205.549 10,564,363 641,186 641.185
11.415.549 r0.564.363 641.185 541,186
16,393.049 15.455,031 93E.017 24.222 966,240
16.393.049 15.i155.031 938,017 28.22 965,240
229.967 2r6,609 r3.159 13,159
229.967 216.809 11 1Aq 13 159
192.731 '1E1,702 't't.028 't 1.028
192.731 141.702 11 n)A 11 024
Totel Transmhrlon Exp.nr
Summry ot TEnmi$ion Expcn$ by Facld
SE
SG
SNPT
Total TEnili$ion Expco$ bY Factor
58o OpcEtid SupoMsion & Engin@ring
OPW S
DPW SNPD
11,627.496
r99,264,r73
10.E68.722
187.862,192
7*,771
1 1,401,982
27,163
835.483
785,937
12,237,454
210.89t.669 t98-r30-9la l2 tm 7s tc2 il5 It orl rol
210,89r,669 198,730,914 12,160,756 662,64s 13,023,401
s
s
S
581
582
583
584
585
5E6
587
588
589
Station Expcnsc
DPW
DPW
a2
82
s2
s2
82
1,71A,797
4,7fi.94
9.423,435
417
1,591,89!'
4,396,661
9,070,682
126,898
35i1,283
352,753
46,E7r 173,769
138
354.283
352.753
SNPO
ovcrhcad Linc Expan$s
DPW
DPW SNPD
Undcrgrund Lin. Expen$DPW SDPW SNPD
215
82
B2
417
117 417
DPW
DPW
S
SNPD
ilct6 Expan$s
oPw
DPW
2.822,433
r5,782.395
2,651,8(N
11
15.9(r,540
17r.029
875,855
171.029
875,855
Custorer lnslallalion ExpcnsDPW SDPW SNPD
Ml3c. Distribulion Expcn$soPw sDPW SNPD
SNPD
SNPD
Rcnts
s2
s2
234,088
3,309,387
219,253
3,256,301
14.835
43.086
14,835
43.086DPW
oPw
S
2020 PROTOCOL
Yoil€nd
FERC
SNPO
M€intana@ of Station EquipmntDPW SDPW SNPO
Maintcnan@ ot Stuc,tuE
DPW
DPW
M€intcnan€ of Ovc(hc6d Lina3oPw sDPW SNPD
oPw
oPw
s
SNPD
DPW
DPW
S
SNPD
Maint oI Mi$. Oistibutix PlanloPw sOPW SNPO
SupcMskm
CUST
CUST
IrlclGr Rcading Expcn$
CUST
CUST
Custorcr R@ipE A ColcctimsCUST S
CUST CN
UMllectibl6 A@nts
CUST
P
CUST
S
SG
CN
SNPO
Mi$. Custorcr A@unts Erper$CUST SCUST CN
Rocky Mountain Power
Exhibit No.40 Page 18 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
lDAllo
213.',t21
't23.1 13
587,E99
3,798,515 190.374
127
86,1.537
75,955
Bts
Page2.11
123,113
687,899
3,988,889
864,537
189
76,955
692
693
694
695
696
697
698
699
700
701
702
703
744
705
706
707
708
709
710
711
712
713
714
715
716
7'17
718
7t9
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
141
742
743
744
745
746
747
74A
749
75{'
751
752
7537il
755
756
757
758
759
760
761
762
763
7U
765
765
767
768
769
770
771
772
ACCT DESCRP FUIIC FACTOR Rot TOTAL OTHER lDAllO AIITUSTIEIII AATTOT L
213,121sDPW
DPW
3,0r/,956
1,744,715
8,141,185
,482,723
27,780,797
2,100,061
2,864,836
1,625.602
7.453,287
92,664,206
26,916,260
2,023,106
82
591
592
593
594
595
596
597
598
82
82
82
Mrints6n6 of Undcrgmnd LincsDPW SDPW SNPD
Msint ot Strlct Lilhling & Sbnsl Sys.DPW SOPW SNPD
82
82
82
a2
2. r00.06r 2.023.'r06 76.955 76.955
699,909
r,901,716
2r5.230.6119
658.656
't.8z),(r5
205.666.374
4'1,252
61,651
9.564"286 280.634
41,252
8r,65t
9.853.900fohl Obffiutbo ErDene
Summry of OisEibution Expcne by Fsdor
s
SNPD
Total Distbutiq Expcne by Facior
180.975,359
34,255,28t
173,149,577
32.516,797
7,825,782
1.736,484
237,24s
52,389
8.063,026
1,790,873
s
CN
s
CN
901
902
903
904
90s
540580
a2
a2
82
r2,525.884
3,364.502
17.914,495
3,700
10,442377
3,il9,320
r7.520.400
3.700
2,043.507
17
245.183
394,095
59,421
64,762
2,043,507
304,6(x
458,85r
17
82
a2
Total Custm.r Ac@urt' Erpen$82 76
2020 PROTOCOL
Yoar€nd
FERC UHAIUUATED RESULIS
Rocky Mountain Power
Exhibit No.40 Page 19 of350
Case No. PAGE-21-07
Witness: Steven R. McDougal
loAllo
Page 2j2
773
774
775
776
777
778
779
780
781
782
783
7U
785
786
787
788
789
790
791
792
793
794
795
796
797
798
799
800
801
E02
803
804
805
806
807
808
809
810
8t1
812
8'13
814
815
816
817
818
8r9
820
821
822
823
424
825
826
427
828
E29
830
831
832
833
83.1
835
836
837
838
839
840
841u2
843u4
u5
846u7
848
849
850
851
852
ACCT DESCRIP Fuilc FACTOn Rot TOTA OTHER lDAltO AINUSTXET{I ADJTOTAL
Summary of customar Acds Exp by Factor
33,809,161
,12.560.895
3 r.r26.376
40,761,776
2,682,785
,,799,1 19
124.183
51,766
2,E06,956
1.850.9(X
BUS
s
CN
SG
Total Custmcr Ac@unts Expcne by Fador ],J,$Y
907
906
909
Supcryision
CUST
CUST
Cuslomcr A$istan@
CUST
CUST
102,537,065
2.1 10,893
s
CN
S
CN
a2
s2
82
s2
670
2,764.119
1,747
il2
2,er3,980
r.673
120,1 39
102.60E.165
z,Oz',t,662
28,900
89,23'l
280
5,'185
29.r80
u.417
CUST
CUST CN
S 'r20,139
910
Tot l Customr 8erylco Exponr
Summuy o, Cuslmcr Sewi! Exp by Fac'tor
s
CN
Total Customcr Scryie Expcnsc by Factol
9'11 SupcMsion
CUST
CUST
s
CN
Mi$. Custorcr Scryicc
CUST
CUST
Dcrcnstralkn & Sclling ExpenscCUST SCUST CN
Advcrliing Expen$
CUST
CUST
Mi$. Salcs Expcre
CUST
CUST
105.252.145
4.599.672
149,039
m3,018
7174
S
CN
2N
s89
92
a2 lt0-203-873 t09-ast_8t7 at, ns 869 35' 9r5
105,401,184
4,802,689
r49.319
203.607
912
913
916
Total Salos Exponr
Total Salcs Expcn3c bY Faclor
S
CN
Total Salcs Expcns by Fadol
921
Totrl Customr Scrylcr Erp lncludlng Srleg920 AdminBtrativc & Gcncral Salari6PTD SCUST CNPTD SO
a2
S
CN
S
CN
92
92
a2 It0_203-473 rm.85.t-8t7 f6e 352 Sr5
1.753,854 1,753,854 5.032 5,032
Offi6 Supplics & cxpcnssPTDS
CUST CN
PTD SO
2352,424
94,708
I,93r.376
90.705
421.452
4.003
421,152
4.003
s2
2020 PioTocoL
Year€nd
FERC TJ}IAI'JUSTED RESULTS
1:128,279
I r.755,915
2,10/..O25
4,774,488
Rocky Mountain Power
Exhibit No. 40 Page 20 of 350
Case No. PAGE-21-07
Witness: Steven R. McDougal
toAllo
1.880 (,1rI1
1'r3.544 (1 13.s44)
(890,957)
Page2.13
703
(890,9s7)
ACCT DESCRIP FUIIC FACTOR Rct TOTAL OTHER IOAIlo AIITUSTIEiIT AIUTOIAL922 A&GExpcnsTEnsf.trcd
BUA
Prcpcdy lnsBn€
PT
PT
PTD
lnjurics & Oamagcs
PTO
PTO
Rcnts
853
854
855
856
857
858
859
860
86'l
852
863
864
855
866
E67
868
869
870
87r
872
E73
474
875
876
871
67E
879
880
881
882
883
884
885
886
887
888
869
890
891
492
893
894
E95
896
897
898
899
900
901
902
903
904
905
906
907
908
909
9'109ll
912
9t3
914
915
916
917
918
919
920
921
922
923
924
925
926
927
928
929
930
931
932
933
934
935
923
921
925
925
927
929
PTD
CUST
PTD
Outsidc ScM@s
PTO
CUST
PTD
S
CN
SO
S
CN
SO
S
SG
SO
S
SO
82
82
1,'130,159
1r,869.459
2,10d,025
'147
4,174,48A
FEndri* RcquiGrcnts
DMSC
DMSC
Rcgulltory Cmmi$bn Exp"n$DMSC SPSE
DMSC SO
FERC SG
Employcc Pensions & Banafrt3LABOR SCUST CNLABOR SO
Oupli€tc Charqcs
I.ABOR
LABOR
Mi$ GcncBl Expcn$s
PTD
CUST
P
TABOR
s
so
s2
82
r8,6 t7,108
2.963.118
17.700,386
2.797.O14
916,722
155.105
865,751
r56.'t05
(50,971)
9,212 9.242
s2
PTD
PTD
s
SO
S
CN
SGso
Sso 66166'l
B2
s2
9,480
1.081.310
291_'|7).571
9.480
1,080.650
27e *) l)a t5.360.151 t6.485.070t 8.875.081
931
935 Mainlonan@ ot Gcncral Plsnt
GSCUST CNGSO
329,577
44,944
323.521
13.U4
6.056
1.900
6.056
1.900
82
82Tot l Admlnbtr tlve t Gomnl ErpoM
Sumary of A&c Expcn$ by Faclor
S
SO
SE
SG
CN
Total A&G Expcnsc by Facior
Tot.l OeX Expon$
403SP Steam Dcpr*iauon
P
P
P
P
P
44,022,289
243,354,029
42.561.974
229.712.243
1,450.315
13,641.786
(1,042,376)
(5,442,694)
417,939
8,199,091
4,406.504 4.154.456 252,148 252j4A
82 111,22.tz2
s
SG
SG
SG
SG
184,r30,555
29,941,412
29.35,r.285
't82,170.853
r84,130,555
28,265.863
27,684,(N8
17r.746.968
'r.715,549
r.680.237
10,423,895
1.715,549
1,5E0.237
'r 5,108,1674,68/,292
174
B3
2020 PROTOCOL
Yoar€nd
FERC
Rocky Mountain Power
Exhibit No. 40 Page 21 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
toAlto
Page2.14
935
937
938
939
940
941
942
943
944
945
946
7
948
949
950
951
952
953
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
959
970
971
972
973
974
975
976
977
978
979
980
981
9E2
9E3
984
985
985
987
988
989
990
991
992
993
994
995
996
997
998
999
1000
'r001
't002
1003
't004
1005
1006
1007
1008
1009't010
101 1
'to12
1013
't014
1015
1016
'1o17
1016
1019
4030P
4O3TP
4O3GP
4O3MP
4O3EP
3.466,674
1,026,670
262,7v
695,0't8
2,003,017
1,0,,O,572
679.208
9,834
961.418
1.100
4.006
6,85.1q.470
578,259
856.746
468
383.486
2.612,799
2,367.585
2r.051
5.834.259'1.026,670
262,7U
695.018
2.003.017
1,0{,0,572
679,208
9,E34
962,469
't,100
4,006
7,410
44,O52
577.645
994,635
468
ACCT DESCRIP FUI{C FACTOi RcI TOTAL OTHER IDA}IO ADJUSTXEI|T ADJTOTA403NP Nuder D.prciatpnPSG
BUTI
403HP Hydro DcpGiatirn
P
P
P
P
SG
SG
SG
(26,661,868)
'r,369,757
49,285.857
(25,136,264)
1.291,369
46.465.599
(1,525,504)
78,379
2.820,158
(1,525,6(x)
78.379
3,203.644
B3
Other Prcduclion OcpEiationPSGPSGPSGPSG
60,159,696
3,263,3r6
55,717,332
3,076,568
3,4423U
'rE6.728
6.055,162
186.728
8.603,595
10,769.552
8,'t 11,293
10.153.314
492.30'l
616,238
492.301
616,238
418.292
2,151.207
(2,145.044t
26,525
55,891
(1.622,450)
26,s26
55,891
(1,622,450)
TEnsmhsion OcpGciationTSG
TSG
TSG
Oistibution Dcpmlation
hsHEcB DPW
ffi OPW
bE@ OPW
$EBAEq*OPW
brrm OPW
ffffi DPW
reM OPWreffi OPWh]h OPWffi OPWffi OPwHtub OPW
r*M OPW
sMt{|fr OPW
45,521,314
21,493,251
9,908,0't8
23,446,505
35,735,363
20,*2,718
9,410.311
497.763
42,O*,ilO
20,466.582
9.545,284
22,751,487
33.732.346
19.502.147
8,731.1M
4A7,929
B3
403
360
361
362
363
364
365
366
367
358
369
370
371
372
373
15,285.605
19,216
70.008
105,03E
957,388
t0.105,808
15,283,377
8.187
39r.766
2.095.316
(822.594)
14.324,387
tE,1 16
66,002
98,1E3
916,918
9,527,549
14.426,63'l
7,719
555
3,582
(614)
r37.889
GcneEl Doprtriatim
G.SITUS
PT
PT
P
CUST
G€G
PTD
G€G
G.SG
S
SG
SG
SE
CN
SO
SG
SG
SG
SE
403GV0 GcncElVchiclcs
G-SG
Minhg Dcpr@iation
P
ARO DcpGciatbn
P
Experimcntal Plant Dcprsi€lionPSG
PSG
403'l
Tot l Dopncliatlon Erpen$
Sumry S
OGP
DGU
SG
SO
CN
SE
SSGCH
SSGCT
s
B3
B3
B3 924,723,701 8,,{,274,t11 40,448,993 t4,982,139 55,'Bl,l33
36E,330,376 359,687,205 8.643.'t7t 2,388,635 11,031,807
540,047,525
15.283,377
957.388
105,038
509,145,774
14,426,631
916,918
98.183
30.901.751
856,746
40,470
6.854
12,451.476
'137,889
3.582
556
43,351,27
994,635
44,052
7,410
Tot8l Dqprcirtion Expcn$ gy Fac{or
2020 PROTOCOL
Yoar€nd
FERCreCT DFSCPI9
Rocky Mountain Power
Exhibit No. 40 Page 22 ot 35O
Case No. PAGE-2147
Witness: Steven R. McDougal
lDAllo
Page 2.15
EU3FIIIC Effi6I R.l ?oT!OTI{ER E'A}IO AD'I,STEIT AD'TOTA
1020
1021
1022
1023
1024
1025
1026
1027
1028
r029
1030
1031
1032
r033
1034
1035
1036
1037
1038
1039
l(NOl(xl
1042
r043
10{4
1(x5
'tM6
1047
1048
1(N9
1050
1051
1052
1053
1054
1055
'1056
't057
1058
1059
't060
'1061
1062
1063loal
1065
1066
't067
1068
1069
1070
t07t
1072
1073
1074
1075
1 076
1077
1078
1079
1080
1081
1082
1083't084
't085
t086
r087
r088
1089
1090
1091
1092
r093
1094
1095
r096
1097
r098
'r099
I 100
't 101
1 102
1 r03
1 104
NITTUS
I-SG
PTD
P
CUST
P
15.501 r5,501
4(NGP Arcd of LT Plant - L@*hdd lmprwffits
s
SG
so
SG
CN
SG
4U,917
276.518
,134,917
261.017
4O4SP
40.llP
4O4MP
4040P
4O4HP
4,135,147
987
't4,260.268
12,308,E19
12,123,350
2.664,995
297.834
78,4t5
1,1't2,16
923
13,444.290
1 1.618,819
't 1.610.876
2,5'12,502
240,792
74,r46
17,183
23,M2
64
815,979
690,0,00
512,171
152,.192
17,U2
4,500
I,(N3
6.989
103,872
23,U2
6.1
822.968
793,872
5',t2,474
265,906
17,U2
4,sfl)
1,043
Amn of LT Plant - Cap Lca$ StoamPSGPSG
Amil of LT Plant - lntrngibL PletKSITUS SPSEI€G SG
PTO SOCUST CN
I.SG SG
I-SG SG
PSGt-sc sGI€G SG
PSG
Amn of LT Pbnt - Mining PlantPSE
84
e4
84
84
113.i114
14,225
84
84
84
Total AnDrlL.tlon ot Llmntd Tom PLnt
405
Amrt of LT Plant - ooEr PlantPSG
Amrlizafpn of Olh.r Elcctric PlantGPS
AnErtiatkil ot Othtr Elc(fic Plant
PSG
PSG
PSG
31 1.695 293,660 17.835 r7.835
w
B,a 0,zI7,852 4t 976.95C 2250.t96 ua.ztt 2,415,1t1
406 Amilialio ol Plrnt Acquisitkn Adi
107
30r,635
7,524,990
30r,635
7.0p4.407
P
P
P
P
P
s
SG
SG
SG
SO u
430.583 (269,29r)r61.292
7,826.626 7.396.043 430,583 (269.29r )161.292
121.N 124,29 5.820.100 5.820.100
'15.i148 14.564 884 2.283,668 2,284,552
139,738 138,854 884 8,103,768 8,104,651
Amil ot Prcp L6$s, UnG Plant, ctcDPW SGP SOP SG-PPSEPSGP TROJP
Total Amilz.tl,otr Expon$
Summary ot Amdiatim Exprns by Factor
s
SE
TROJP
DGP
OGU
SO
SSGCT
SSGCH
SG.P
CN
SG
Total Amrliatim Expcn$ by Fec'tq
Br 55,19,1,216 52,511,05:i 2,682,36:t 8,058,75t t0,7at,tla
5,296.290
12.585,337
5,273,248
1 r,879,836
23.U2
705.501
5.820.100
r03,872
5.8,13.141
6,16,t923987
809,373
12,1233fi 11.6't0.876 512.171 512.174
2020 PROTOCOL
Year{nd
FERC
Page 2.16
ACCT DESCRIP FU]{C FACTOR Rof TOTAL OTHER DAIlo ADJUIITIEiIT ADJTOTA4OE Tq6 Other Than tl@rc
UIIAIUI,ISTED RESULTS
(2,001.599)
Rocky Mountain Power
Exhibit No. 40 Page 23 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
IDAHO
601,628
708
(250,976)108,042
I 105
t t06
1 107
1 r08
1109
1110
111 1
1112
11't 3
11 14
1115
1116
1117
111E
1119
1 120
1121
1122.
1123
1124
1125
't126
't127
1128
1129
1130
't131
1 132
1 133
't 134
1 135
't 135
,137
I 138
1 139
1 140
1141
1142
1 143
1144
1 145
1146
1't47
1 148
't149
1'150
1 151
1152
1 153
't 154
'l155
1't56
1157
1 158
1159
1 160
't 161
1162
I 163
1 154
1 165't166
't't67
1 168
I 169
1170
1171
1172
1173
1174
1 175
1176
11Tt
1 t7E
1't79
1140
1 161
1182
1 tE3
1 184
1 185
1 186
t't87
1 188
'1189
1 190
DMSC
Bts
GP
GP
EXCTAX
GPS
so
SE
34.378.484
159.3r9.758
r2,035,853
875.620
2,294,623
u37A,4U
1 50,38E,713
1 1,361,154
818,480
2,163,324
6,931.(x6
574,698
57,140
131,299
9.532.674
574,698
57,140
132,0O7
GP
GP
P
P
OPRV{DOMSC
SG
Totel Yiles O,ther Than lrcore
41 140
41141
Tot l Drl.nod ITC
Ocfemd lnvesunent Tu Ccdit - Fcd
PTD OGU
Dcrered lnvGtnanl Tax Crcdil - ldaho
PTO DGU
12,252,5751 (142.935)
87 (2.252.5751 (2.001.599|(250.976)108.(x2 ('t42.935)
B7
B7 12.252.5751 (2.00r.599)125t.9761 108.042 llil2.935l
42?
428
429
431
432
419
41010
lntercst on Lmo-Tcm DebtGPSGP SNP
Amortiz8tion of Dcbt Disc & ExpGP SNP
1,1i12.186 1,142.186
B6
86
86
Amrtization of Pcmium on Debt
GP SNP
Other lntcEst Expcnsc
NUTIL
GP
GP
OTH
so
SNP
GP
CUST
PT
LABOR
GP
P
PT
P
GP
TAXDEPR
CUST
CUST
P
DPW
3',1.742
(1.2m,552)
2,018,786
20,117
2,339,556
31.742
641,663
2,018,786
(99,'r33)
4,575,905
B6
AFUDC - Borcwcd
GP SNP
Total Elcc. lntcrcsl Dcduciions ftr Tax 86 376.613,090 355.428.214 211U.AT| 1,142,397 2.327,273
f.lon-Utility Podbo of lntlEst
427 NUTIL NUTIL
428 NUTIL NUTIL
429 NUTIL NUTIL
431 NUTIL NUTIL
Total Nff{lility lntcEst
Tot6l lntmst Dcduclims ior Tax 376.613.090 355.428.2r4 21,18/.477 1.142,397 22,327,273
lntecst & OividcndsGPSGP SNP
Total OpcEtinO Dcductions for Tar
Oefered ln@m Tax - FedcEl.oR
(220,863)S
CN
SO
SNP
SE
SG
SGCT
GPS
TAXDEPR
BADDEBT
SCHMDEXP
IBT
SNPD
(9,8 r9,769)
5r4.727
122,8/,3,7741
35.88E,E76
30E.279
40,886,721
(9,598.E86)
522,945
(2t.s63,2r6)
33,870,090
288.162
38,547,165
194,880
1,922,225
(26,003)
(1 19.250)
2,336,350
50,875,532
244,804,30?
48,023,584
230,699,978
2,851.948
14,10E.,329
2,851,946
14,104.329
s7
2020 PROTOCOL
Ymr€nd
FERC
ACCr OESCRTP
Rocky Mountain Power
Exhibit No. 40 Page 24 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
IDAHO
toAlto ADJUSTUEiIT ADJ TOTAL
Page2.17
BU3 UiIIOJUSTED RESULTS
OTHERFUl{C FACTOR Re,TOTAL
1191
1192
fi93
I 194
't 195
fi96
't 19?
1198
1199
120(J
1201
1202
1203
1204
't205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1211
1218
1219
1220
1221
12?2
1?,3
1224
125
1226
1227
1228
1229
1230
1231
1232
1233
1234
r235
'r236
1237
r238
'r239
1210
't241
1242
1243
1244
1245
1246
1247
1248
r249
1250
t251
1252
r253
't254
1255
1256
125712fi
1259
1260
1261
1262
1263
126/.
1255
1266
1267
1268
1269
1270
1271
1272
1273
1274
1275
1276
1277
4't 110
SCHMAT
Delered ln@m Tax - Federal{R
GPSPSEPSG
GP SNPPT SGDPW CIAC
LABOR SOPT SNPOCUET CN
P SGCT
BOOKDEPR SCHMDEXP
P TROJO
CUST BADOEBT
GP GPS
Total DaierBd lncmo Tuet
SCHMAF Additios - Flw Thrcugh
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAF
(85,407,s36)
(r0,092.014)
(1,249,802)
(21.887,893)
(1,373,1 19)
(27,026,s30)
(12,367.r91 )
(937,677)
(285,341,084)
r2.El 3
(2,337,2891
1,600,537
(67.194,100)
(9,433,,141)
(1,178.288)
(20,656,676)
(r.294,s48)
(25,69,911)
(1 1,673,919)
(E90,089)
Q72.A59,Tf8l'r2,06r
12,285,2E61
1.510,910
(r8.213.,136)
(658.s73)
o1,514)
(1.231,2171
o8.570)
(1.371.619)
(693,2721
(47,s88)
('12,481,306)
752
(52.003)
89.727
8,9(x,862
(136,150)
(3,81 1,993)
(s4.69s)
(1.493)
(2,160)
4,023,587
(9,308,574)
(79d,723t
(71,s14)
I't,231 ,2171
(3,890,563)
(1,371,619)
o47,3671
(49,081 )
(2,160)
B7
B7 (105.,!l{,083)(90.516,113)11a,927,9tOl r3256,163
(8,4t,719)
752
(52.003)
89.727
(r,57t,8071
SCHIIAP Additions - Pcmnent
PS
PSE
LABOR SNP
SCHMAPSO SO
SCHMAP SG
BOOKDEPR SCHMDEXP
s
SNP
SO
SE
TROJP
Additbns - Tcmporary
SCHMAT.STNSPSGDPW CIAC
SCHMAT.SNTSNPP TROJD
P SGCT
SCHMAT-SE SE
PSGCUST CN
SCHTIAT.SO SO
SCHMAT.SNFSNPODPW BADDEBT
SCHITIAT.GPSGPS
BOOKOEPR SCHMDEXP
41,046,803
2,744,714
38,358,216
2,587.651
553,755
15,96't,'t41
8.785
222,460
6,O72
3,232,y2
16,1 18.194
8.785
3,U2,176
199.624
21 t.511
(3At,945)
44,753
3.310.834
41,832
3.'t25.238
2,920
't85.597
2,920
185.597
(23s,4s2.431)
109.923.825
89,023,668
(52.115)
133,406
5.578.726
5,007,674
(3,057)
5,578.726
5.007.674
(3,057)
(233,585,837)
1(N.345.099
84.015.995
(49.058)
47.440,427
3.620.221
9,294,843
(6,145.255)
2.678,587
1 57,054
2.8'19.716
193,552
211,511
(3611,9,15)
23,092,765 23,226,171
50,300,543
3,813,773
9.506,354
(6,510.200)
TOTAL SCHEDULE. M ADDITIONS
SCHMDF Deductirs - Flry ThrcWhSCHMDF SSCHMDF DGPSCHMDF DGU
SCHMOT
B6 1.230,428,009 1,163.055.067 67,372,92 23,ll80,020 90,E52,961
B6
SCHMOP Dcductons-Pcmancnt
SCHMDP S
PSE
PTD SNP
BOOKOEPR SCHMOEXPPSG
scHMoP-so so
4,932,916
107.935
4,61 1.009
10r.863
32't,907
6.071
321.907
6.071
5,(N0,851 4,712,872 327,974 327,978
Deduciions - TcmpoBry
GPSOPW BADDEBT
SCHMDT€NTSNP
SCHMDT CN
SCHMDT SG
CUST OGPPSE
SCHMDT€G SG
SCHMDT-GP( GPS
SCHMDT€O SO
TAXDEPR TAXDEPR
DPW SNPD
(39.939,s39)
145.969.254
(39.(X't.tl4)
137,lfi,332
(898.39s)
8,210,922
2,256,217 2,127,115 129,102
792.6U (105.751 )
8,210,922
'129,102
1.253,839
165.296.753
206.923.822
(92,91 1.509)
995,68t.826
1.172.0r8
156.781.190
195,324,219
(87,703,r35)
938.315,908
81,422
9,515,572
11,599.6{N
(5.206,374)
57,365,918
(403.198)
18,957.067
11,599.6U
2.609,807
57.365,918
(485.0r9)
9.,|.l1.,t95
7.E18,142
2020 PROT(rcOL
Yoar€nd
FERCACCT DESCRIP
Rocky Mountain Power
Exhibit No. 40 Page 25 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
IDAHO
IOAHO AIIIUSTIEi'T AIUTOTA
Page 2,18
Bts
FUilC FACTOR Ref TOTAL OTHER
1278
1279
1280
1281
1242
1283
128/
't285
1286
1287
1288
1289
1290
1291
1292
1293
129{.
1295
1296
1297
1298
1299
r 300
1301
1 302
r 303
r 304
1305
1306
1307
1308
1309
1310
131 1
1312
13't3
1314
131 5
1 316
I 317
1 318
I 319
1320
r321
1322
r 323
1324
1 325
1326
1327
1328
1329
r330
'r331
1332
1 333't334
1335
't336
't337
r338
1339
1 340
1341
134,2
1343
1344
r 345
1345
13..7
r348
1349
1350
1351
I 352
1353
1354
1 355
1355
1357
1358
r 359
I 360
136't
1 362
1 363
TOTAL SCHEDULE. M DEDUCTIONS
IOTAL SCHEDULE . f ADJUSTXEI{TS
85
a6
1.391.823.053 't,310,635,3E4 E1.t 87.665 Y6.r*.V$
(,r6r,395,0a5)(l{7,580,3211 (13,814,7231 5,912,729 0,901,9!r5l
4091 1
IBT
IBTPTC P
IBT
Total Stato fax Expon$
Calculatpn ot Taxable ll]corc:
opcEting Rcrcnucs
Openting OcdEtions:
O & M Expcn$s
D"pEiation Expcnsc
Amrtizatis Expcnsc
Tsxcs Othcr Than ln@rc
lntrcst & Oivk cnds (AFUDC-Equity)
Mi$ Rcvffuc E Expen$
Tolal Opc€ting Dcductions
Othcr Dcduclions:
lntcrcst Dcdu€lions
lntcrest on PCRBS
Sctrcdulc M Ad.iustmcnts
ln@me BcfoE Statc Taxes
Totgl Tsxablc ln@mc
Tsr Rate
Fcdcral ln@rc Tax - Cahulatcd
Adjustrrents to Calculatcd Tax:40910 rut P40910 PTC P40910 P40910 lRSS.d. LABOR
Fgdgr.l lncom Tu Expan$
Total Operadng Erpenes
310 Land rnd Land Rights
P
P
P
P
P
31r
312
SG
SG
SG
SG
SG
SG
SG
SG
SG
315 A@sry El€cfic EquipMtPSGPSG
PSG
PSG
,t,150,8!t0,717 3,933,t6a,2a6 21t,6?6,111
(s,959,076)
(2,563)
(1 1,073,309)
(93)
27,633,5r5 2,6,310,086
21,623,213 19,246,801 2,576,412 \1,129,273)1,447,140
SE
SG
IBT
21,423,213 19,2i16,801 2,516,412 (1,12lr,2131 1,Ul,1aat
5.332.938.991 5.022.689.7r2 310.249_279 (3.300.058)306.949.220
2,994,525,63r
924,723,7U
55.194,216
208.904.338
(98,1 15,567)
2,823,302,909
88/..274,711
52,5't1.853
'r99.1 r0.1 55
(92,596,465)
171,222,722
40,448,993
2,682,363
9,794,184
(5,s19.r02)
2,666,580
14,982,139
8,058,751
602,335
173.889,302
55,431.r 33
10,741,114
10.396,520
(5,519.102)(2,112,492) (1,963,847) (r2E,645) 34,312 (94,333)4,083.119,E29 3,864,6'19,315 218,500,514 26.3,+4,1'18 244,8.14.633
376,6'r3,090
(r6r,395,045)
355,42E,214
(147,580,32 t )
21JU,A77
(1 3,814,723)
1,142,397
5.9't2.729
711,811,027
2't,823,213
655,061,862 56,749,164
19.246.801 2.576.412
(24,873.8/.51
('t.129.273\
31,875,320
1,447,140
21.0%
144,897,441
21.0%
133.521,163
21.0
't 1.376,278
21.096
(4,986,360)
21.0%
6,389,918
(39,278)
(89,377,738)
(1.659)
22.327.273
(7,90r,995)
689.967,814 635.815.062 y,172,752 t23,744,5721 30,428,1E0
SE
so
S
SG
SG
S
SG
(36,715)
(84,263,505)
(1.s66)
(2,s63)
(5. r 14,233)
(93)
2,327,033
33.E37,466
54,188.689
2,193,879
3'1,901,274
51,088,177
133,1 54
1,936,'194
3,100,712
133.154
1.936.194
3,100,71 2
794
B8
Strudur6 lnd lmprcvcmnts
P
P
P
P
226,509,713
313,565,975
451,013,935
2'r3,548,730
295,624,538
425,2ffi,724
'r2,960,9E3
17,942,437
25,807,211
12,960.983
17,942,437
25,807,21'l
568.743,248
466,407,492
3,257.439,908
555.055,107
439,7 t9.455
3,071.047.798
33,688.r42
26,688,037
't86,392,1 1 1
33,688,142
25,688,037
'r54.824.166
goilcr Plant Equiprcnt
P
P
P
P
314 TurbogeneEtor Unlts
(31,567,945)
P
P
P
P
B8
B8
109,127,017
109.545.128
720.584,'192
102.A82.722
103,276.909
679.352.055
6.244.295
6.268,219
4'1.232.137
6,244,295
6.26E.2'r9
41,232,137
170
85.862,531
133.124,M1
204.068,413
80.949.i140
't25,506,627
192,391,530
4,913,091
7,6't7,4 t5
1 1,676.882
4.913.091
7.617.115
1 1.676.882
B8
2020 PROTOCOL
Y.ar€trd
FERC UIIADJUSTED RESULTS
Rocky Mountain Power
Exhibit No. 40 Page 26 of 350
Case No. PAOB-21-07
Witness: Steven R. McDougal
tDAlto
Page 2.19
1364
1365
1365
r367
1368
1369
1370
1371
1372
I 373
1374
1375
1376
1377
1378
1379
1380
1381
1382
1383
1384
1385
1386
r387
1386
1389
1390
139'l
r 392
1 393
I 394
't395
1 396
'r 397
I 398
I 399
1400
140'l
't402
r403
110/.
'r405
1405
't407
1406
1409
r4r0
1411
1412
't413
'1414
1415
t416
1417
1418't419
1420
1421
1422
1423
1424
1425
1426
1427
1428
1429
1430
1431
1432
1433
1434
1435
1436
1437'lil38
't439
1440
1,141
1142
1443
1444
1445
l,+46
1447
1448
'1449
1450
1451
317
ACCT DESCRIP FUiIC FACTOR R.f TOTAL OTHER IDAHO ADJUgTflEiIT ADJTOTAL
2,3/,4343
4,912,423
23,212,364
2,213,9'lO
4,631,7m
21,884.143
134.373
2A1l14
1324,221
134.373
281,114
1,328,221
237
P
P
P
P
SG
SG
SG
SG
SP Und.ssillcd Stsam PLnt - Aount 300psGPSG
Steam Plant ARO
P
SEuctuGs and lmprcwments
P
P
B8
B8
B8
s
Summry o, Stcam Prcduclion Plant by Factor
s
OGP
OGU
SG
SSGCH
Total Staam Prodstpn Plmt by Fador
320 Land and Land Riqhts
P
P
(551,590.103)(520,122,1 56)(31.567,945)
41
6,E29,091,947 6,438,328.372 390,763.575
E8
(31.s67,94s)
(31.567,945)
359.'r95,630
JS,/53,5/5 (51.$/,S5)5fu,r9?,o5u
321
322
323
324
325
SG
SG
SG
SG
SG
SG
SG
B8
B8
Rcador Phnt Equiprcnt
P
P
TurbogcncBtor Units
P
P
B8
s8
B8
B8
B8
B8
a8
NP
Land and Lrnd Ri]hts
P
P
Mi$. Porcr Plant EquiprcntPSGPSG
Undasificd Nud@r Plant - Aet 300PSG
Total Nudcar Phnt by Facld
330 LaM sd Lsnd Rights
Sum!ry o, Nudcar Prcdudim Plant by Faclor
DGP
DGU
SG
SG
SG
SG
SG
P
P
P
P
10,332,372
5,268,322
19,i140,549
9.741,149
4.966.866
18.328.'t53
591,223
301.456
1,112,397
591,223
301,i156
'|,145,51433,1'r8
331 Studurca and lmpovarcnts
P
P
P
P
SG
SG
B8
19,429,437
4,869.855
247,952,229
18,317,677
4,591,200
233.764.296
't,111,76't
278.655
14,187.933
1,1 1 1,761
27E.655
14,187.933
2020 PROTOCOL
Year{nd
FERCACCT DESCRIP
Rocky Mountain Power
Exhibit No. 40 Page 27 ol 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
tDAlto
roAHo AA'USTTEXT AAITOTAL
Page2.20
BUS
FUl{C FACTOi Ref TOTA
UI{AOJUSTED RESULTS
OTHER
1452
1453
1454
1455
1456
1457
r458
1459
1460
146l
1462
'1463
14G,4.
1465
'1465
1467
1,168
1469
1470
1471
't472
'1473
'1474
1475
1476
1477
1478
1479
1480
148'l
ua2
1483
148.
1465
1486
AA7
1488
1489
1490
t49t
1492
1493
1494
1495
't496
1497
1498
1499
r500
1 501
1 502
1503
1504
1505
1506
1507
1508
1509
1510
r51 1
1512
1513
1514
1515
1 516
1517
t5r8
'15r9
't520
1521
1522
1523
1524
1525
1526
1527
1528
1529
1530
1531
1532
't533
1534
1535
1536
332
333
334
335
336
Re*ryoiE, Oarc & WatffiysPSGPSG
PSGPSG
145,227,m
18.782.701
287,091,452
135.9'r7.328
17,707,547
270,663,956
8.309.968
1,074,79
16,427,4$1,241,709
8,309,968
1.074,7*
17,669,205
WaterWhel, Tulbincs, & GcnsltoE
PSGPSG
PSG
PSG
28.719,v7
6,752,085
66,987.273
27,076,014
6,365.728
63,154,233
1,4{3,333
386,357
3,833,041
1.643.333
386,357
3,833.041
BE
B8
B8
B8
B8
88
Acery ELctric EquipMl
PSG
PSG
PSG
PSG
337 HydpPlantARO
P
3.653.730
3,335,903
67,882,099
3,441,62
3,145,022
53,S97,857
2(x).068
r90.882
3,88,1.243
209,068
190,882
3.884,243
Mi$- Powcr Plant EquipmatPSG
PSG
PSGPSG
r.r29,697
154,522
1.261.938
1,065,055
't45.680
1,189,729
u,u2
E,U2
72,209
u,u2
a,u2
72,209
Roads, Rail@ds & Bridges
PSG
PSG
PSGPSG
4,363,451
734.40'l
18,E54.232
4.113,n2
592,378
17,775,385
249,679
42,O23
r,078,847
249,679
42,023
1,078,E47
B8
794
S
B8
B8
B8
B8
HP Unclassificd Hydo Pl6nt - Acct 300PS
PSG
PSG
PSG
Primc MovB
r.l t4.51a,855 1,050.7ia1,836 ti:!,773,019 1,214426 65,047,8/(i
Summry of HydEulb Plrnl bY Faclor
s
SG
OGP
OGU
Tolal HydrEulic Plant by Fador
3.10 Land and Land Rights
341 Siruclurcs and lmprcvcmonls
1,'t14,514,855 't,050,74't,835 63,713,0r9 't,274,426 65,(N7.845
1.1 14.5',14.855 1.050-741.636 63.773.O19
P
P
P
P
S
SG
SG
SG
74,9E5
39.022,504
11,T74,037
74,965
36,789,620
1 1,100,322
2.232,4U
673.7r5
2,232,fi4
673.715
SG
SG
SG
'r70,259,946
93.05r,835
160.517.598
87.727.*9
9,742,U7
5.324.406
9,742,U7
5.32,1.466
P
P
P
P
u2
343
Fuel HoldcE, PDdu@E & Acesgria3PSGPSGpsG
13,61 1.940 12,833,059 778,881 778,881
P
P
P
P
P
s
SG
SG
SG
SG
2,26a,220,127
1,07'l,612,887
2.138.431.597
1.010.294,737
,rr,rra,r,
6r,318.r50
.14.769.955
1,,149,769
174.558.4E5
62,767,919
Rocky Mountain Power
Exhibit No. 40 Page 28 of 350
2o2,pRorocol Case No. PAC-E-21-07 paoe2.21year€nd Witness: Steven R. McDougalFERC BI'S UiIADJUSTEDRESULTS IDA}IOACCr DESCRIP FUrC FACTOR Ref IOTAL OTHER IDAHo ADJUSIilEIT ADJTOTALU4 GeneEtoc1537
1538
't539
1540
1541
15/.2
15i13
1544
1545
1545
1*7
1548
1549
'r550
1551
1552
1553
1554
1555
1556
1557
1558
1 559
1550
't561
1562
1563
I 564
1555
1 566
1 567
1 568
r 569
1570
1571
1572
1 573
1574
r575
't 576
1577
1578
1579
1580
1581
1542
1583
r584
1585
't586
1587
1588
1589
1590
r591
1592
1593
1594
1595
1595
1597
159E
1599
1600
1601
1602
1603
1604
1505
1606
1607
1608
1609
1610
1611
1612
1 613
1614
16't 5
161 6
1617
1618
1519
1620
1621
'r622
1623
1624
1525
1626
1627
1628
1529
'1530
1631
S
SG
SG
SG
SG
P
P
P
P
128,293.508
406,316.910
120,952.498
383,067.202
7.341,0'r0
23,249,528
211,261,475
187.792,196
199.173.002
177,(N6,645
12.08€,472
10,745,550
12.586,673
9,924,707
11,866,456
9.356.81 1
720,215
567,896
B8
7.341.010
23,249,628
12,O88,472
10,745,550
720,215
567.896
P
P
P
P
P
P
P
Other Prcduclion ARO
P
Uncla$ificd Othsr Prcd Plant-Acc{ 102
PSPSG
Expcrimcotal Plant
103 Expeirental Plant
P
Total Erporlmtrtal Productlon Plant
345 A@sery Eloctic Plant
350 L.nd and L€nd Rights
g8
346
SG
SG
SG
347
OP
s8
B8
S
Total Othor Productlon Phnt
Summary of Other Production Plant by Factor
S
DGU
SG
SSGCT
Total ol Other PEduction Plant by Facior
B8 4.709.125.907 ,a.a39.671.991 269.,11t3.916 16.219.724 315.673.6/()
74.986
4.709_050.921
74,985
4.439.597.005 269.453.916 46,219,724 315.673.640
SG
S
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
B8
B8
B8
12.652.732.709 ,n.928.742.199 723.990.510 15.926.605 739.917.1 i5
Station Equiprcnt
T
T
T
10r1.553,385
152.307.486
98.570.795
143.592.386
5,982,590
8.715.100
20,985.485
47,90r.463
19,784,687
45,160.521
't,200,798
2,740,942
6,949.305
17,672,992
6.551.663
16,661.736
397.642
1,0r1.256
128.106,134
131.283.920
120.775,U6
123,711,798
7.330.288
7.512,122
60.338,075
1't4,136,305
56.885.505
107,605,377
3.452,571
6,530,928
'157.7't9.507
157,476,292
148,694,729
148.465.431
9.024,774
9.010.86'l
6.371
91.651
5.006
85,406
T
T
T
T
T
T
T
1,200,798
2,740,942
397,642
1,01 1,256
Suucturcs and lmprcverents352
353
354
355
357
Poles and Fixturqs
T
T
T
T
T
T
T
T
T
B8
B8
B8
B8
B8
BA
5,982,590
8.71 5.100
7.330.288
7,512,122
3,452,57'l
6,s30.928
9,024,778
9,010,86'l
735
5,244
356 Clearing and G.ading
Underground Conduit
T
T
T
365
104
365
104
5,2M
112 21
358 Undcrgrcund ConductoE
T
T
T
B8
1.087.552 1.025.322 62,230 62,230
2020 PROTOCOL
Year€nd
FERC
Rocky Mountain Power
Exhibit No. 40 Page 29 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
IDAHO
1632
,533
1634
't635
't636
1637
1638
1639
1640
1641
16/.2
1643
1644
1645
1646
1647
1 648
1549
1550
'r65 r
1652
1653
1654
1655
1656
1557
1658
1659
1660
'1651
1 662
1663
1664
r665
1665
1 667
1668
1569
't670
1671
1672
1673
1674
1675
1676
1677
1678
1679
1680
1681
16E2
1683
1684
1685
1686
1687
1688
1689
1690
169i
1692
1593
1694
'r695
1696
1697
1698
1699
1700
t701
1702
1703
17(x
't 705
1706
1707
1 70E
r 709
1710
1711
1712
1713
1714
17'15
1716
1717
1718
'r719
1720
1721
1722
1723
1724
1725
Page2.22
ACCT DESCRIP FUIIC FACTOR Ro, TOTAL OTHER IDAT{O ADJI,STITEiIT AOJ TOTAL
't,863.032
440.513
1,7fi,428
415,307
106.603
25,206
106.603
25.206
Unclassified TEns Plant - A@t 300
TSG
Unclassified Trsns Sub Plant - Aet 300
TSG
Bts
Summary of TEnmi$ion Plant by Fac,tor
DGP
DGU
SG
Total TEnsmision Planl by Factor
350 Lsnd and Land Rights
DPW s
T
T
T
SG
TP
TS0
B8
B8
B8
88 f,627,112,6a9 7,191,251,655 436,460,99i1 12,000.551 il,a8.a6l,54i
B8
s8
B8
B8
88
BE
B8
S
361
352
353
364
365
365
Structurcs and lmpovcmentsDPW S
Polcs. Towm & Fixtu,cs
oPw
Ovcrhead ConductoE
DPW
Line TransfomE
DPW
Undcr!Eund Conduit
DPW S
Undo'grcund ConductoE
DPW
Staticn Equipment
DPW
StoBge Battery Equipmcnt
DPW S
s
oPw s
oPw S
DPW S
251
B8
B8
B8
B8
B8
B8
B8
B8
B8
s
S
367
368
369
370
371
372
373
DP
os0
ScNies
lilctcc
Str@t Lights
123 17 17
lnstall6tbns o CustmeE' Prcmises
DPW S
Leascd Prope(y
Dpw
Unclassified Oist Plant - Acct 300OPW S
Undassificd Oist Sub Plant - A€1 300
DPW S
Tot l Dlstrbutlor Phnt
Summry of Oistibution Pl6nt by Fac1o,
S
Total Distibution Plant by Factor
88 7,6{7,962,060 7,258,070,883 389,89r,176 6,9n5,000 396,886,'t76
7.647.962.060 7.258,070,883 369.891.1 76 6.995.000 396.886,176
7.647.962,060 7.258.070.883 389,89'r,1 76 6,995,000 396,886.'t76
2020 Piorocol
Ye.r€nd
FERCACCr DESCiP FrJtac F CTOR R.t
Rocky Mountain Porver
Exhibil No. 40 Page 30 of 350
Case No. PAGE-2147 p*,e2.2s
Witness: Steven R. McDougalDltloDA}IO AD'IJ3TE'{T AAITOTA
Blr3 T'iuOJI.,8TED iESULTS
OTHERrOTAL
17?6
1727
1724
1729
1730
1731
1732
1733
173t
r735
1736
1737
1734
1739
1710
1741
1712
1713
174
1745
1746
1747
17la
1749
1750
175'r
1752
1753
175/.
1755
1756
't757
1756
1759
1760
1761
1762
r76317il't755
1766
1767
1768
1769
1no
1n1
1772
1773
1f741n5
1n6
17nln8
1n9
't780
1781
1782
1783
178.
r785
r786
1787
r788
1789
1790
1791
1792
r793
1794
1795
1796
1797
1798
389
390
391
392
393
394
395
Lrnd.nd Lrnd Rlght3
G-SnUS
CUST
PT
G.9G
PTD
SfuctuG3 and lmpovmts
11.971,fi2
1,128,506
332
1,224
u,In,62
1.080.E02
313
r, t57
r93.901
47.7U
19
70
S
CN
SG
SG
so
193.901
,7(x
t9
70
17
88
G.sMJS
PT
PT
CUST
G€G
P
PTD
G-STTUS
PT
G€G
PTD
P
PT
G.SG
G.SG
B8
B8
B8
B8
BE
s
SG
SG
CN
SG
SE
so
s
SG
SG
CN
SG
SE
SO
SG
SG
s
SO
SG
CN
SG
SE
SG
SG
SG
S
SG
SG
SO
SG
S
SG
SG
so
SE
SG
SG
SG
S
SG
SG
SO
SE
SG
SG
SG
r35,2E9,590
335,23E
1,355,387
4,207,715
8,3,12,662
882,957
123,558,932
3't6,056
1,274,774
7.850,751
7,865,292
825,3:18
I 1.730,659
19.r82
77,6r3
346,954
4Tt,37',1
57,619
521,193
231
8,434,E31
417,173
1,267,923
599.349
87,093
1.U4,711
I r,730,659
't9, tE2
rf ,613
3116,954
ln371
57,619
O'ft6 Fumiluc & Equipmcnt
G€ITUS
PT
PT
cusr
G€G
P
PTD
G.SG
G.SG
TEnspoil.tbn Equipmt
G. lrUS
PTD
G-SG
CUST
PT
P
PT
G€G
PT
4,028,058
4,'lilo.l02
32,795
62,672,.r17
3,857,78ri
3,903,204
30,655
59,158,799
170,273
236.898
2,140
3,513,229
170,273
236,898
2,110
3.513,229
99,496,788
7441,491
22,158,566
91,ffi1,958
7,021,721
20.890.643
40 t,191
327,360
70,516
299,519
378,235
305,997
66,575
242341
22,956
2r,362
4,(Nr
17,139
7,459,466
9,402.616
1,522,059
23.1rf ,474
6,938,273
8.803.269
'1,43,1,966
22.112.7U
52r.r93
22,956
21,*2
4,0.11
't7,t39
599,349
8I3,83r
,117,173
'r,267.923
StrcsEqulpMt
GSITUS
PT
PT
PTD
G€G
PT
24E,565
6,010.102
234.65{'
5,666,201
13.935
343,901
13,935
3,03,901
T@b, Shop A Gsngc Equipmdt
37,290.119
37,684
2,129,201
2,050.646
125.691
35,081,577
35.528
z),E52,9€2
1.935,612
I 17,489
2,208,92
2.156
't,266,243
114,954
6,m2
2,2@,92
2,156
r,266,243
1 14.954
8,202
87,093
134l,714
Laboctory Equiprcnt
G^SITUS
PT
PT
PTDp
G,'sG
GASG
G.SG
+472,9v
1,1l:}5,{B
6,196,9r7
223,*7
il.599.770
1214,42
5,842,326
210,793
273.lU
87,117
354,590
12,7
273.164
87,117
354,590
12,7*
B8
2020 PROTOCOL
Yo.r+nd
FERC III{ADJT'STEO RESULTS
Rocky Mountain Power
Exhibit No. 40 Page 31 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
IDAHO
r3,804,357
r4,992
2,593.540
1il,172
52,9't9
15,,145
I 1.869,810
17,2fi
7,968
5.248,835
162,68:t
10347,257
23.608
73,s75
952
Page2.24
1799
1Efl)
1801
t8{r2
r803
1E04
1805
1806
1807
r808
1809
1E10
181'l
1812
r81 3
t8't4
1815
1816
1817
1818
1819
1820
1821
1622
1823
1424
1825
1826
182?
1628
1829
1 830
1831
r832
1633
1834
1835
1836
1837
1838
1839
1840
1841
18/2
18,f3
18114
1845
1846
18/7
1846
1 849
1850
1851
1852
1853
185i1
1855
1855't857
1858
1859
1860
't861
1862
1863
1E64
1E65
1856
1867
1868
1869
1870
1671
1872
1873
1474
1875
r876
1871
r878
1879
EU9
P
P
17.1
3,,187
123,185
259
161.156
I 1E,957
3,447
123. t85
259
't61,156
ACCI DESCRF Ftlllc FACTOR R.t TOTA OTHER lDAllO ADJUSTXEIIT AIUTOTAL396 PffiOpcElrdEqulpmcnt
G€ITUS
PT
G.SG
PTD
PT
P
P
G.sG
S
SG
SG
so
SG
SE
SG
SG
S
SG
SG
SO
CN
SG
SE
SG
SG
S
SG
SG
CN
SO
SE
SG
SG
SE
SE
SE
153,535,404
262,000
45,325,4?2.
8,291,005
924,826
236.686
139,731,045
247,@E
42.731,N2
7,4fr,233
871.907
21.241
187.859,856
28,1.509
13r,29r
88,384.450
3,665,E42
171,143,308
338.167
1,212,240
3.105,628
1,703.94
1,348,502
53,275
13,80.1,357
r4.992
2,593,540
4U.n2
52.919
15,445
1 I,E69,810
17,264
7.968
6,597,337
162.683
10.i140,532
23.608
73,575
9s2
77.1*
397
398
399 C€l Minc
MP
399L
Comunkrllon EquipMt
G.s]TUS
PT
PT
PTD
CUST
G.SG
P
G-SG
G.SG
199,729,667
301,Tn
139,259
93,63:i,265
3,646,526
181.530.565
361,t76
1,285,8r5
Mi$. Equigmnt
G.SITUS
PT
PT
CUST
PTD
P
g€g
G-SG
B8
42,497
2.197.,185
3,965
2.816.415
79,010
2,074,300
3,707
2.655,258
3,142,42,2
1.E22,901
B8
5,552,472 5,67r.429
B8
B8
B6
1,822,901 1,703,9i1,1 I 18,957 5,552,472 5.67r,429
WIOCO CrpitEl Lsa*
P
R6mrc Capitrl Loa$s
t0ll39O GamlCapit lLeas
G€ITUS
P
PTD
S
SG
SO
6,120.244
10,336,528
6.120,244
9,7i15,067
Rcmvc Crpital Laa$s
1011346 Gda6l Gls Lhc Capital LassPSG
Rcmva Capital Lcas
fotel Golffil Phnt
2.963,639
(290.sE2)
2,963,639
(290,582)
591,461 591,461
B9
410,310 387,309 23,00r - 23,00116,867,082 16,252,620 614,461 - 614,461
fi6,867.082)(16,252,620)(614,45r)(61i1,461)
B9
GP UndassifEd Gcn Plant - A@t300
G.SmJS S
PTD SOCUST CNG.SG SGPT SGPT SGPT SG
52,867,966
(5,07E.283)
49,904.3.9
(4.787,7011
399G Unclssilicd Gen Plant - Aet 300
G€ITUS SPTD SOG.SG SGPT SG
PT SG
B8 47.789.585 45.1 16.628 2.673.057 2.673.057
88 r,Sr,rc,g r,263,4$,ru
B8
2020 PROTOCOLYffr€nd
FERCACCT DESCRP
Rocky Mountain Poiver
Exhibit No. 40 Page 32 of 350
Case No. PAC-E-2147
Witness: Steven R. McDougal
loAl{o
llrAt{o ADJUSTXETT AAI TOTAL
Page2.25
BltS
FUTC FACTOR Ro,TOTAL
Ur{^A'U3TEO NESULTS
OTHER
1880
1881
r882
IEE3
18E4
1885
1886
1887
1888
1889
't890
1891
1892
1E93
1894
1895
'1896
1897
1898
't899
1900
r901
1902
1903
19(N
1905
1906
1907
1908
1909
1910
191 1
1912
1913
l9r4
1915
1916
1917
't918
1919
1920
1921
1922
1923
1924
1925
1926
't927
1928
'r929
r930
r931
1932
't933
r934
1935
1935
1937
193E
't939
1940
1941
1942
't943
t944
1945
1946
1947
1948
1949
1950
1951
1952
I 953
1954
1955
1956
1957
1958
't959
1960
196r
r962
'1963
1964
,965
1966
Sumry of Gcncml Plsnt by Fador
s
DGP
DGU
SG
so
SE
CN
DEU
SSGCT
SSGCH
Lass Capilal Lcsscs
Total Gscral Plant by Facltr301 Organiatpn
t-stTUs
PTO
t€G
{2
303
689.955,778 639.171.229 50,784,549 50,784.549
312,660.996
343,671.021
5,129.569
17,295,302
294.r/0,399
324.405.78
4.79,1,829
16,554.20r
17,890,596
r9.265.292
334,740
731,101
53,2751.v8,fi2
5,552,472
17,943,472
20,613,79.1
5,887.21r
73r.r0r
FEnc,li$ & Conent
t-stTUs
r€G
I-SG
I-SG
P
P
(3't.081,215)
9,095.832
177,565,606
8,455.r73
(32.081,215)
8,575,364
'r67,406,169
7,971,365
1,000.000
520,467
10,150,437
483,809
1,000,m0
520.467
10,160,437
483.809
I.SITUS
t-sG
PTO
P
CUST
P
P
22,037,693
194,840.864
43't,826.975
9,'106
195.354,7't3
18,666,548
'183,691,985
407,6r9,893
8.512
187,096,749
3,371.145
1 1.148.878
21,207,082
594
6.257,ger
3,37'1, t45
11,361,980
25,149,271
59,i
8,257,96,1
S
SO
SG
s
SG
SG
SG
SG
B8
B8
S
SG
so
SE
CN
SG
SG
213,'tO2
1,212,192
844,069,351 797.083.688 ,16.985.663 1.455.293 48.440.957
S
303
IP
Lcs Non-Utility Plant
FSMJS
Unclassmed lnlangiblc Plant - A@t 300.I.SITUS SLsc sGPSGPTO SO
Total lnt nglblc Plant
Sumary ot lntangiblc Plant by Fador
S
DGP
DGU
SG
so
CN
SSGCT
SSGCH
SE
Total lntangblc Plant by Factq
Summary of Unclas3ifEd Plant (Aount 'l 06 & 1 02)
DP
DSO
GP
HP
NP
OP
TP
TS0
IP
MP
SP
Total Undassifad Plant by Fac-tor
Summary of Elrcbic Pl€nt by Faclor
S
SE
DGU
OGP
SG
SO
CN
DEU
SSGCH
SSGCT
Lcss Capital Lcas3
1,008,706,710 949,521,97,4B8
B8
59,184,764 1,1455,233 60,6i(1,059
(9,(N3.521)(13.414.666)4,371.145 4,371,145
390,559,458
431,826,975
195,354,7'13
368.21 1,i188
407,619,893
r87.096,749
22,v7,981
24,207.082
8.257.964
213,102
1,242,192
22,561,062
25,449,274
8,257.94n
181.290,963
47.789.685
170,739.398
45.r r6.628
10.551.565
2.673.057
10,551,s65
2.673.057
(553,'t73)
997,275.793
(s21,s20)
9{,0,2't1,244
(3r,653)
57.064,5,r9
(31,653)
57,064.549
E.328.949,303
5.138,675
7,883,902.432
4,E03,341
,145,0'16,871
335.334
6,995,000
5.552.472
30,288,959,7it2 28,591,0,(),479 1,697,919,263 /(l,33l,GOg t,71,t"250,952
452,04r,87r
5,867.806
20,983,590,837
775,497,995
212,650,014
19.782,900,756
732,025,621
203,650.950
1,200,690.081
43,472,374
E,969,065
28,193,534
2,590,694
r.228.883.615
46,063,068
6,989,065
UIIfiUUSTED RESULTS
Rocky Mountain Power
Exhibit No. 40 Page 33 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
tDAlto
ACCI DESCRIP FUNC FACTOR Rol TOTAL OTHER lDAllO ADJUSTilEI|T AOJIOTAL105 Plant Hcld Fot Futurc Usc
BUS
Tot l PLnt HDld For Futuo t $Bl0
'114 El6tric Plant Acquisition AdiustncntsPS
PSGPSG
Total Ebctrlc Plant Acquldtlon Adlusttmnl Bl 5
1r5
2020 PROTOCOLY.rr+nd
FERC
128 Pensions
fobl Pcntbffi
Page 2.26
(s10.59s)
510.595
r967't968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
't985
1987
1988
1989
1990
1991
1 992
1993
1 994
r 995
1 996
1997
1 998
1 999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
20r5
20'r6
2017
2018
20't9
2020
2021
2022
2023
2024
2025
2026
2027
2024
2023
2030
2031
2032
2033
203/
2035
2036
2037
203E
2039
204,0
20/.1
2042
2043
20d4
20{5
2046
20d7
204.8
2049
2050
205r
2052
2053
2054
2055
DPW
P
T
P
P
't3.309,224
1.679.914
8.923,302
13,309.224
1.583.789
8,412,706
*.iru
510,595
(506.721)
S
SG
SG
SG
SE
SG
606.721 t605.721I
1 1,763,764
1/14,704.699
11,763,7U
136.,124.634 8,280,065 (8,078,737)201,324
156,/468,it83 lil8,l88,ill8 8,280,065 (8,078,7371 20t,328
A@m PDvision ,or Ast Acquisition Adiustrents
PS
PSG
PSG
815
(4.490,155)
(13s,589,698)
(4,490,155)
(127.831,197)
LABOR SO
(7.75E.50r )7.717.632 (40,869)
689.334 689.334
r92, r94,835 'r90,507,514 r.687.321 r,687,321
192,1 94.835 190.507.514 1,687.321 '1,6E7,321
r92,88a,169 191,196,848 t,687,321 - r,687,32r
221.910.569 207,429,375 14,481,194 (5Sl,Z1)13,889,423
124 Weatherizalion
DMSC
oMsc
WeatherizalDn
DMSC
DMSC
DMSC
DMSC
S
SG
SE
SO
SG
SG
SNPD
SG
SG
SG
Bl5
816
811
916
813
r82W
'186W
S
so
s
SG
SGCI
SO
S
CN
CNP
SG
so
OEU
SE
SE
SE
SE
152
Weatheriation
DMSC
DMSC
DMSC
DMSC
DMSC
fotal Woathorts tlon
151 Fuel Stocl
P
P
P
P
Total Fuel Stod
Fucl Stocl - Undi3tributed
P
Total Furl Stock
154 l,,laterials and Supplics
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
Total Matcrials & Suppli6
25316 DG&T Wod(ing C6pital Deposit
PSE
25317 OGET WoIldng Capital DepositPSE
25319 PDvo Worling Capital DepositPSE
813
813
Br3
134,856.923
4,3r9,328
128,113.470
4.O72.174
6.743,453
247,19 luo,121l
6.743.453
(92,967)
11,251.2321
121,236,125
7.9v
(1,284,570)
(1,r81,092)
1 14,298,942
7,499
(1,219,377)
(70,141 )
5.937,183
455
(65,193)
483.901
(70.141 )
6.937,183
455
(65.193)
8,456,782 7,972,482 483,901
813 266.34 r,3r0 252,06/.,498 14,276,|',t2 (340.121 )'t3,936,69't
20m PROTOCOL
Ymr€nd
FERCACCT DESCRIP
BU3
FUI{C FACTOR Ret TOTAL
UNAINUSTEO RESULTS
OTHER
Rocky Mountain Power
Exhibit No. 40 Page 34 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
IDA}()
Page2.27
tDAltoAI'USTIEI{T AA'TOTA
2056
2057
205E
2059
2060
2061
206.2
2063
20il
2065
2066
2067
206E
2069
2070
2071
2072
2073
2074
2075
2076
2077
2078
2079
2080
208't
2082
2063
208.
2085
2086
20a7
2088
2089
2090
2091
2092
2093
2094
2095
2096
2097
2098
2099
2100
2101
2',102
2103
210/.
2105
2106
2107
2108
2109
2110
211'l
2112
2113
2114
2115
2116
2117
2118
21'19
2120
2121
2122
2123
2124
2125
2126
2127
2128
2129
2130
2131
2132
2133
213/.
2't35
2136
2137
2138
2'r39
2140
2141
2142
2143
2141
163 StoG E)ea$ UndbtibutcdMSS SO
25318 Prcvo Workhg Capital Dcposit
MSS SG
Tot l fatod.b and SupplLs
I 65 PEpayrEnt3
DMSC
GP
PT
P
PTD
ToLl Popaymotrts
813
B'13
Bl3
816
(273,000)(257,s79)(15,621)(1s,621)
(z/J.wu)lza r.Jr9)(15.621)(15,621)
266,068,310 25t,807,rr9 ta,26t,t9t (3&,r2r)t3,921,070
S
GPS
SG
SE
SO
s
SG
SGCT
SG-P
SE
SG
SO
s
SG
SG
SG
SO
SE
SG
EXCTAX
s
TROJP
TROJD
28,13/.,282
19.361.586
s,626,001
35,199
27,7t2,56
18.276.227
5,304,078
32,902
361.736
1.085.360
321,922
2,297
351.736
1.085,360
321,922
2.297
Bt5
I 82M Mi$ Rcguhtory Asts
ODS2
DEFSG
P
OEFSG
?
P
DDSO2
r29.320,551
7.302,194
132,987,537
6.884,359
(3,666.986)
417,835
12,E36,955
(205,544)
18't,192,0 t9 12,649,495 11,762,U21
'1.640,569
(346,0.r4)
29,352,152 354.201 (r6,501)
9,r69,969
212,291
'186M Mi$ Dctccd Dcbits
LABOR
P
P
OEFSG
LABOR
P
P
GP
Tot l f,l3c. Doirmd Oeblt3
193.E41,514
r.640,569
29,706,353
98.572,067
78,384
976,3r9
92.931,731
73,9!X)
912,607
5.640.336
4,394
63,712
5,294,292
4,394
63.712
10,887,453
337.700
Blt
Working Capitral
CWC Cash Working Capit8l
cwccwc
cwc
s
so
SE
SNP
SG
so
so
s
so
SE
S
SE
SE
S
SG
SE
SE
29.706.353 29,352,152 3tt.201 (16.501)337.700
owc
13t
't35
141
143
232
232
232
232
2533
2533
230
230
254105
254105
2533
frwd.c+.
6
frm 32,218,557
(17,598)
(5.376.045)
(4,162.330)
(3,259.794)
(6,856.779)
(3.'r 19,261)
,o,o'rr,oro
(17,s98)
(6,018,621)
(3,890,709)
(3,073.268)
(6.409.327)
1,806,087 r.8{r.087
(357,1241
(271,6211
(186,527)
(452335)
GP
GP
GP
GP
PTD
PTO (357,4241
(271,6211
(186.527)
(447,4521 (14.983)
(3,r 19,261 )
814 8.426.749 7.883.685 543.063 (14.983)528.08r
fotal Worklng Caplt l
18221
38.133.102 37.235.838 897265 t3l.loal 865,78r
Unr@ Plant & Rcg Study CostsPS
18222,Nuclcar Planl - Trcim
P
P
P
1869 Mi$ Detcrcd DGbiteTrcjan
PS
PSG
815
Bt5
Total illsalhneus Rato Bas
815
Bt5
Bl5 1,752,0ia9.21?1.583,723,491 t4325,725 fl5,022,875)62,302,85r
2020 PROTOCOL
Yaar{nd
FERCACCT DESCRIP
Btx,
FUl{C FAcfOi R.t TOTAL
Rocky Mountain Power
Exhibit No. 40 Page 35 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
toaHoT.|iIAOJi'3TEO RESULTS
OTHER
Page2.28
tDAllo AD'USTXEI|I AA'TOTAL
2145
2146
2147
211A
2149
2150
2151
2152
215321il
2155
2156
2157
2158
2159
2160
2161
2162
216321il
2165
2166
2167
2r68
2r69
2170
2171
2172
2173
2174
2175
2176
2177
2178
2',179
2180
2141
xa2
2r63
21E,
2t85
2'186
2187
21AA
2189
2190
2191
2192
2193
2194
2195
2't96
2197
2198
219!)
2200
2201
2202
22032U
2?o5
2206
2207
22W
2209
2.10
2.11
2.12
2.13
2214
2.15
216
2217
2214
2219
2220
2221
2222
2223
2224
2225
2?26
2227
2224
2229
2230
2231
2232
2233
2234
2235
2236
2241
2282
?2A2
243
2243
25335
254
254
2841
235 Cusio{rcr SGMG Daposils
CUST
CUST
Tot l Curlomr Sorylca Depclts
s
CN
s
SOs
so
s
SE
SG
so
Prcp lns PTDlnj&D6n PTDlnj&Dam PTD
Pcn&Bcn PTDPcn&Bcn Pm
Pcns Oblig P
lns. D@mr P
lns Prcv PTD
A@m Mis Opcr P@isions - OtidPSPSG
ARO
ARO
ARO
25398 SO2 Emissions
P
25399
190
243
Oths Dcirrad Ccdits
P
LABOR
P
P
A@mulatcd Octarcd ln@rc TaxctPS
PT SG
T SNPT
A@rulatrd Dctcrcd lmrc Tax6
PS
CUST CNP IBTLABOR SOP OGPCUST BADDEBTP TROJD
PSG
PSE
PTD SNP
DPW SNPDPSG
1*.U1.673 23.512,60'l
120.700.606 7.167.976
Br5
Bt5
815
815
420
B19
Br9
819
Br9
(4.731.983)
(141.(x1,285)
(1 r,989.92r)
(89.94.ti,003)
(1 15,1 r9,099)
(s.55i1,884)
(3,728,7291
(133.134,882)
(11,989,921)
(84,902,923)
(107,605,785)
(5,229,052)
(1.003,254)
O,905,/o3)
(5,042,0E0)
tr,urr,rru)
(325,832)
(5,020,919)
7,906.403
4.952.662
.
(1,108,945)
(1,003.254)
(89.418)
o,s12.315)
(1,108,945)
(32s.832)
254105
230
2541052g
s
TROJD
TROJD
S
P
P
P
P
252 Customor Advanos for ConstuclionDPW SDPW SETSGDPW SOCUST CN
Total Customr Adv.nat td Constucllon
(17.193,197)
(87.745,967)
(17,193,197)
(E2.726.046)
(338,095)
(57.414)
(338.095)
(s,088,333)
(l04,9{t,t6a}(99.919.2i(tl (5,020.9t91 (405.5091 (5,,t26,4281
SE
S
so
SG
SE
(3,0r3,4s2)
(15,274,027t
4f8.357.274
127,868,582
(2.9,17.926)
(14,400,041)
(65,s26)
(873,986)
Q,n2,9531
(3.310.843)
(65,526)
(873.986)
20,739,4t9
3.857,132
60,151
4,sfi,U
1,291,592
9,376,346
31.438,979
4,456,810
1.215.831
8,839.827
29,387,369
101,418
75.761
535.519
2,051,610
t0r.4r8
75,761
344.908
2,083.r97
(191.61 I )
3'1.587
B19
1,r85.418 1,125,257 60,161
(r52,581,995)(143,8s1,188)(8,730,807)8,730,807
241
242
(152.581.995)(143.851,188)(8.730,807)8,730,807
A@mulatcd Octcmd lnmc T!xa3
GPS
ACCMD]T DTTBAL
CUST CN
PTD SNPDPW SNPDLABOR SODPW CIAC
PSE
PSG
5.009.978
(2,691.4$,8r 1)
(928,644)
45.214
(3,1,16,683)
5,308.232
(2,532,800,741)
(876,407)
43,624
(2,941.340)
(298.254)
(158,606,070)
(52,2371
,.ir',
(m5,343)
(167.425,088)
1 58,583.445
2.160
(91.778)
551,865
10,950
106.344
1167,723,3421
(22,625)
2.160
(52,237t
(91.778)
554,456
10,950
(98,999)
(2,343,s19)
(97,556)
(818,036)
(1.360.r0o)
(,176,910)
(,16.867)
admul6tGd D.frrcd l@mc TaxcsGPSPSGPSELABOR SO
GP GPS
PTD SNPP TROJD
PSG
P SGCTPSG
(93,363,71 1)
(2,078,841)
(39,468,349)
(134,505,594)
(8,s07,536)
(833.158)
(93,820.822)
(1,959.889)
(36.892.767)
(127.059,959)
(8.030.626)
(786,302)
457.1 11
(1 18.952)
(2.575,582)
o.545,535)
(476,910)
(46,867)
(2,800.630)
21.386
1,757,y6
6,185.535
Totrl Accum Dorarad lncom Til
819 (278.857.198t (268.550.364)(10.306.835)5.r63.837 (5.'l/t2.91)8)
Br9
2020 PROTOCOL
Y.ar€nd
FEiC
Page2.2g
ACCf DESCRP Ftt{C FACTOR Rot TOT L OTHER [rA]lO AITJUSIf,EIT ADJTOTAL
EU3
Rocky Mountain Power
Exhibit No. 40 Page 36 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
tDAlto
(2,125.0781 (2.094,s85)(3).492)i1.761 (25,732'
(!,903,908,/80) (4,635,240,096) (258,668,335)20,g2O,tt5 1217,tlt,fiOl
D37
223a
?239
2240
2241
2242
2213
2244
22152$
247
2214
2249
22fi
2251
2252
2253
225/
2255
2256,
2257
22fi
2259
2260
2261
2,.62
2263
225/
2265
2266'
2267
226E
2269
2270
2271
272
2273
2274
2275
2276
227f
2274
2279
2280
281
2242
2243
228/
2245
22fi
2247
2286
?2Ag
229{)
2291
u92
2293
22s,.
2295
2296
2297
22%
2?99
2300
2301
2302
2303
230,1
2305
2306
2307
230E
2309
2310
2311
2312
2313
2314
2315
2316
2317
2314
2319
2320
2321
S
tTc64
tTc85
1TC86
tTc88
tTc89
rTc90
SG
PTD
PTD
PTD
PTD
PTD
PTD
PTD
PTDfot.l Accumhtcd ltc
Tot l Rrto B8s Doductlon3
106SP Stcam Prcd PlantA@umulatcd Oapr
't08NP
P
P
P
P
P
P
S
SG
SG
SG
SG
Bt9
817
s17
1.213,075
(797.738,328)
(750,788,168)
(1,680.488,482)
(752,091.398)
l7o7,827 ,7471
(1.58i1,330.209)
1,213,075
(4s.546,930)
(42,960.421)
(96,1s8.273)
1202,'179\
(s,732,612)
r,010,896
(4s,645,930)
(42,960,4211
(101.890.885)
1O8HP
Nudaar Prcd Plant A@umuhtcd DcprPSGPSGPSG
HydEu[c Pod Plmt A@m Dcpr
PS
PSG
PSG
PSG
PSG
817
1080P Oticr Prcduclion Plrnt - Aqm DcprPSPSG
PSGPSGPSG
s17
1O8EP Expqircntal Plant - A@um DcprPSGPSG
Total Paodwtbn Pbnt Accum Dcprelatlion Bl7
SulIrury o, ftad Plant Dcp@iatiff by Factor
s
DGP
DGU
SG
SSGCH
SSGCT
Totll ot PEd Plant Dcp@iation by Faclor
108TP TBnsission Pl.nt Acqrulstcd OGpr
TSG
TSGTSG
fotal Tnnr Pbnt Accum Deprslidoo,l08360 Land and Lsnd RightsOPW S
Bt7
817
10836'l
DPW S
817
108362 Station Equipmcnt
DPW
917
400.338.930
(424,s71.655)
24,297,902
(2s,768,667)
fi.970.361)
(2,577,1111
D.,327,541
(28,345,rl9)
2.805,953
(173.41 8.043)
(30.971,283)
(221.3rs,578)
424,636,832
(450,340.333)
2,805,953
(163,494,988)
(29,199,093)
(208,651,806)
(9.923.055)
(1.22,190)
.12,66'3,r|21 282,U1
(9,923,055)
(1,772,190)
(12,381,731 )
1'l
n 75t q5 n15t 11 51? qnl sat n0-23?-r8il tn1.921.l2gt
4.019,048
(3,755,004,873)
2,805,953
(3,540,707,549)
.
1,213,075
(2t4.897.324)
.
(202,179)
(10,035,002)
:
1,010,896
(224,932,326\
(3,75'r .5E5.845)(3,537,90r,595) (2r3,584,249J n0,2y,rilT (23;9ZfIZSI
(363,534.061)
(433,654.148)
(u2,732,4851
(408,840,271)
(20,801,575)
(21,413,8771
(20,E01,575)
124,813,8rl1
s
108363 StdEgo gattcry Equiprent
DPW S
817
2020 PROTOCOL
Year-End
FERCACCT DESCRIP
Rocky Mountain Power
Exhibit No. 40 Page 37 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
IDAHO
tDAl{o AOJUSTTEXT ADJ TOTAL
Page 2.30
8US
FUIIC FACIOR R6t TOTAL
UilADJUSTED RESULTS
OTHER
2322
2323
2324
2325
2326
2327
2324
2329
2330
2331
2332
2333
2334
2335
2336
2337
2338
2339
2340
2341
2U2
23/3
2344
2345
23/6
2U7
23{8
2349
2350
2351
2352
2353
235/.
2355
2356
2357
2358
2359
2350
2361
2362
2363
2364
2365
2366
2367
2358
2369
2370
2371
2372
2373
2374
2375
2376
2377
2378
2379
2380
2381
2382
23E3
23e/.
2385
2386
23a7
2388
2389
2390
2391
2392
23S3
2394
2395
2396
2397
2398
2399
2400
2401
2402
2403
240/.
2405
2406
't08366 UndergDund Crnduit
oPw
108367 Undergrcund conductoE
oPw
108368
r08364
108365
108359 Scfrices
108370 lreteE
Polcs. TorcE & Fixturcs
DPW
Overiead Conducto6
oPw
Linc TEnsfomcc
OPW
S
108371 lnstallatims m CustorcE Pemigs
OPW S
104372 Lea$d Prcpcrty
oPw
108373 StEt Lights
DPW
1O8DS
lOEDP
108MP
DPW
oPw S
S
817
B1-l
817
s17
Br7
s17
817
817
817
817
s17
S
S
s
S
S
108D00 Undassificd Oist Plant - Aet 300DPW S
Unclsssitlrd Dist Sub Plsnt - 461 300DPW S
Total DlrHbutlon PLnt Accum Doprecla6on
Summary ot Disaibution Pl6nt Depr by Fector
S
Total Distributrcn Ocprciatpn by Fador
loEGP Gene6l Pl6nt A@mulatcd DcPrG.STTUS SPT SGPT SG
G.SG SG
CUST CN
PTD SO
PSE
G.SG SG
G-SG SG
108MP Minhg Plant Acumulated Dqpr.
PS
PSE
UnciossifEd Dist Sub Plant - Ac€l 300
OPW S
Less Centsalh Situs DepteciationPS
(3.027.035.,455)12.871-650.1,48)
817
Bt7
Bt7 215 q5i fits tsq 152t
(3.027.035,455) (2.87r.660.146) (155,375.307)215,955 (155.159,352)
817 (3,027,035.455)(2.E71.660.'t4E) (1s5,37s,307) 215,9s5 (155,15e,352)
(263,749,177'
(726.979)
(1.926.363)
(122.2s4.658)
(6,738,E73)
('t I r.1E1,660)
('1.479,,{45)
(124,814)
(2i14,790.199)
(68s,381)
(1,816,136)
(1 1 5,259,194)
(6.454.010)
(104.949,109)
(1,382,901)
11't7,6121
(18.95E,977 )
(41,598)
(110,2271
(6,99s,464)
(284.863)
(6.232.55'l)
(95,544)
Q,1421
(21,0s1)
1,985
(3,562)
(124,4r 5)
(s56)
(rE,980,029)
(41,598)
(110,2271
(6,993.479)
(288,445)
(5.3s6,966)
(97.1 00)
{7,'t421
s17
417
817
417
1081390 A@m Dcpr - Capital Lea$
PTo SO
2020 PROTOCOL
Yoarfnd
FERCACCT DESCRIP
Rocky Mountain Power
Exhibit No. 40 Page 38 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
toAlto
Page 2.31
BI'S
Fltf,c R.t YOT[TJNAI'JUATED RESULTS
OTHER D lto AD'IJSTIEiTT AIU TOTAL
2407
2408
2409
2410
2411
2412
2413
2414
2415
2416
2417
2418
2419
2120
2421
2422
2423
2424
2425
2426
2427
2428
2429
2430
2431
2432
2433
243/
2435
24
2437
2438
2439
2440
2441
2442
2143
2444
2445
2446
2447
24,8
2449
2450
2451
2452
2453
245/.
2455
2456
2457
24fi
245924il
2461
2462
2463
2464
2465
2466
2467
2468
2469
2470
2471
2472
2473
2174
2475
2476
2477
2474
2479
24AO
2481
2482
2483
248/
2485
2486
2447
2488
2489
2490
2491
2492
2493
2494
2495
2496
2497
2494
2499
2500
2501
2502
25032W
1081399 A@m Dcpr - CapiLl LeasPSPSE
Rmvc Capital Lrffi
1 'l 1HP A@m Prcv fd Amrl-llydro
817
B't7
817
Rercve C€pitrrl L@*s
Total GeneEl Phnt lccum D.prclatl,on
Summry of GcneEl Ocprcistim by Factq
s
DGP
DGU
SE
so
CN
SG
DEU
SSGCT
SSGCH
Rcrcvc Capitrsl Lca$s
Total Gcncral [e-mail] by Fastol
Total Accum Dopnclrtlon . Pl.nt ln Serylce111SP A6umP@vlorAmort-StoamPSGPSG
1 l1GP A@m Prcv lq Am.t€meral
s
CN
SG
so
SE
SG
SG
SG
SG
1263,749,'t771 (2rt4,790,199)
Br7 (S8,r8r,970) (a75
('l,479,445\
(1 1 1,181.660)
(6,738,873)
(125,032,6r5)
(1,332,901)
(r04,949,1m)
(6,4s4.010)
(1 17.878.383)
(18,958,977)
(96.544)
(5,232,551)
(284,863)
o.154,43r)
(21.051)(18,980,029)
(s56)
(124,415)
(3,582)
1,985
(97,100)
(6.3s6,966)
(288,,145)
(7.152,4461
(506,161.97O)(475,45ir,603)(32,727,#71 (147,6201 (32,674,9E6)
alt te ,x 15( 17^fi0.226.?68t t523-167.3a5t
818
GSlTUS
CUST
r€G
PTD
P
(11,699,831 )
(3,841,6(N)
(1 1.366,060)
(3.626,2s4)
(333,771)
(215.350)
(333,771)
(215,350)
s18
818
(r5,s1.435)fl4.W2.31{)
P
P
P
P
(170,7'r l )
111|P A@um Prcv tor Amn-hEngiblc Plant
(2.983,387)
30.573.015
(514,220)
(e87)
(100,605.703)
(1 13,196,107)
(5,604,775)
(154,692,601 )
(44.634)
(2,8 r2,676)
31.538.433
(48,f,796)
(923)
(94,849,m2)
(106,718,9r,)
(s,284,067)
('t48,153,491)
(42,080)
(r70,71 I )
(965,418)
129.4241(at)
(5.756,702)
(6,42,130)
(320,70E)
(6,539.1 10)
(2,s54)
t-slTUS
P
P
P
t-sG
rsG
LSG
CUST
P
P
PTD
S
SG
SG
SE
SG
SG
SG
CN
SG
SG
SO
OTH
(6.98s)
't'13,414
(96s.418)
(29,424t
(64)
(5,753,690)
(6,363,716)
(320,708)
(6,s39,1 10)
(2.554)(307,763.9s) (290.511,470) (17,252.43) (76,460) (17,328,893)818 (65r.849.916) (614.506.373) (37,343,543) 29,965 (37,313.578)
1t1tP L6s Non-t tility Plant
NUTIL
1 l'1390 A@m Amf - Capital Lca$
G-S|TUS SPSGPTD SO
MCeblLEffi
Summary of Amdiation by Fac,tor
S
DGP
DGU
SE
SO
CN
SSGCT
SSGCH
SG
L6s Capital Lca$
Total Prcvisid Fq Arcrtiatin by Fadol
(222,94A,826)(210.r91.599)(12,757,228'.,
(651,649,916)(514.506.373)(37,343,543)29.965 (37.313.578)
(570,37+73E1 (632,311,3531 (38,r!6:t,37al 29,965 (38,033,/(t9)
'r8,873,184 20.172_373
(923)
(294,137.7241
('r48,'t53.491)
(1,299,189)
(64)
(17,46,1,1u',t
(6,539.1r0)
(987)
(311,605.$8)
(1 54,692.60r)
cr6.460)
(1.299,189)
(64)
117,v4,2431
(6,539,1 10)
Bt8
(oru,J/4,/$)(oJZ.5tt.sJ){$.65,J14}
106,425 (12,650,803)
Rodry Momtain Porer
Edtbl No. ll{l PagB 39 of 350
Case l,lo. PAGE-2147
Wihecs: $sven R. ilcDougal
3. REVENUE
ADJUSTMENTS
IOAHO 2OT PROTOCOLRw AdicbrEnts (T$3)
TOTAL
Rocky Mountain Power
Exhibit No. 40 Page 40 of 350
Case No. PAC-E-21-07 pec3.ororar
Witness: Steven R. McDougal
3.4 3.5 3.6
REC Rrycn6
Ancillary Sfli6WhcdingRcHc 0dOlrsR4@e
3.1
Totrl Nqmdircd
TcrpeEfuE
Nqmdialiq
3.2 3.3
(19.579,915)(325,096) (18,924,696)
Rwcns
Ntrmdiatim
Revcnuc
Annuallaliff
(430.r23)
1 OpsatngRMG:
3 lntcdqpafinatal
4 Spqr{.| Sohs
5 OOuOpdstingRffi
6 Tot8l OpcEting Rcwca
7
8 OpcEtng Erpclffi;
9 Stafl Prcductio
10 Nudcar Prcdu{iim
11 Hydrc Prcdrctim
'12 OthdPoWSrfdy
13 TB$isim
14 Oi!tributim
15 CustoffiA@nling
16 C$tffi Scryie I lnlo
17 S6lcs
l8 Admiilst8tivc & Gercr8l
19 TotdOAMEears
20 De9Gistbn
21 Amrtatd
22 Tucs Olhcr TlEn lll@re
23 llrmTax6: Fedml
24 Stab
25 Dsicrcd llrqrcTq6
26 lNost1mt Tq Crcdit Adj.
27 Ml$ Rovffuc I Expff$
28 Total Opdatng Eerns:
a
30 OpcEting Rcv Fq Rcttm:
31
32 R.ir Ba$:
33 Ecctic Plant ln Serui€
3{ Pl€nt Hcld br Futrrc U$
35 Mi$ Dqiurd Dcbits
36 Elcc Plut Acq Adi
37 PcEic
36 PrcpqytHts
39 Fu.l Sbc*lo Matqid lt Supp[6
4r Wqfing Cqrtal
43 MisRaEBe44 TotelElccticPtant:
45
,t6 Mudiro:
47 A@m P@ Fq OeprE
49 AemDcf lffiTu
50 UnEmq{zrd ITC
51 CusbrH Adv Fq Cmst
52 CusbrG Sflice Deposib
53 MislmsDed.rctins
il55 Total Dcd{cfions:
56
'l Totd Ratc Be:
5E
59
60 Estmabd ROE impact
61
52
63
A4 T/D( CALCULATION:
65
66 Oponting Rrmc
67 Olrrr Dcductkxs
68 lntct (AFUOC)
69 l]ltmsr
(3,919.35,l)
(887,625)
(5s,r71)
(14,759)
(3,793.758)
(859,161 )
(86,22s)
(19,s2E)
(r35,155)
(30,609)
(10,417)
(2.359)
68,972
15,620
(4,806.979)(79,930)(2,n6'8,1.592 (r65,764)(4,652,939)(105,753)
-2.918%-0.049%-2.824%
(19.55r,215)(325.096) (18,924,596)
.o.064%
(430,123)
.0.00896
(51,962)
o 051%
v4,t57
{ tot%
(674.203)
(19.551,215)
(887.625)
(325,096)
(14,7s9)
(18,924.696)
(859,181 )
(430,r23)
(19,528)
(51,962)
(2,359)
v4,o't
15.620
(674.203)
(30.509)
a I a-56:i-5901 (3to 337)fia 065 5t5l (4ru.ls)tz6,4tI
71 Schadub 'iif Dedudioos
72 lnm BGfore Til
73
74 SlatclnmTq6
75
76 Tqablcllm
TI
78 Fedml l@m Tax6 al c1c lvr 465 t7l\aa 7q? 7s\(6.2251 fl0.417)68.972 fl35.155)
IDAHO 2O2O PROTOCOL
RcvruAliEtmnBOS3)
TOTAL
I OpddinqRwffi:
2 G.mrdBusilrBRffi
3 lntdrLp{tratC
4 SpqidSd6
5 OfrEr Opdalhg RacrEg6 Totrl O9qaling Rm6
7
8 OpdsonoE)ocrcs:I S-bm Prcdrction
l0 Nudar Productoar
I 1 tt^rrc Prcducliq
12 OfrrPoGSuppty
13 TEErll3sifi
'lil Dhtibutio
f5 CGbTEA@qrthe
f 6 C6bffi Sorvic. & hb
17 Sllca
18 Adrlffinaw" & Gcmrd
19 TotelO&IUEOGIG
Zl DGpcdatloo
2l Arsttzdix22Tu6OfsThallrm
23 lll6BTu6: F.dorC24 Stb
25 DdbrcdllrmTu6
26 lw6fiEntTuCBditAdj.
27 M!$Rmc&ExpcB28 Total OpcEting Expans:
2930 Opd.tirgRryFdRctm:
31
32 Rlta Bs:
33 Elrctric Plant ln SdYi6
35 MEc D6fcrrcd Dcbib
36 ElccHrnAcqAdi
37 PaEiG
38 Pnprrncnts
39 Fud S-bd(
40 t/tdsirl E SrDplic
4l Wdldre Cldbl
42 WatlEriatidLm3
43 MtscRatc&$ilil Totil Elcctic Plut
,15
46 Ocdudiro:
47 Adrn Pu Fr Dcprk
rl8 AM Prov FaAnsl
49AffiDrf lffiTu
51 CBbroAdvFqCoBt
52 Cunoro Sdvie Dopcitr
53 irtbeilM Dcducilons
5455 Totd HudioB:
5657 Totd Rlie B!e:
58
59
60 Est rrEbd ROE impld
6t
62
63
64 TAX CALCULATION:
65
66 Opsali.rg Rffiuc
67 Otts t).drdim
68 lnEllC(AFUDC)
69 lnbid
70 S.,lcd"ilc'i,lt A.ldtirs
7l Sdldru'i,f Dcductb.rs
72 lmmBcnoGTd
73
74 StrblllmTucs
7576T&bbhdE
7f
70 FcdudltmTuc
3.7 3.8
JdorthoR w Adrs.lcaR.vm 0
00
00
Rocky Mountain Power
Exhibit No. 40 Page 41 of 350
Case No. PAGE-21-07paoc s.o.t rota
Witness: Steven R. McDougal
0
0
;
.15
102,199
23.r45
24 125,345
7g 344 /$a
0-fln96
r,000
0_07596
509,E{X)
0.000 0.0qr,6 0.(xxlt6 0.000%0_o00%
r,000
45
509.809
23,145
95s .186.663
zto 102,199
Roclry l{ountain Power
ldaho General Rate Case - December 2021
Temperature Normalization
Adjustment to Revenue:
Residential
Commercial
lndustrial
Total
of
TOTAL
ACCOUNT Tvpe COMPAiIY FACTOR
196,987
1,075
(523.158)
(32s,096)
Rocky Mountain Power
Exhibit No. 40 Page 42 of 350
Case No. PAGE-2147
Witness: Steven R. McDougal
FACTOR %
Situs
Situs
Situs
40
442
42
1
1
1
ID
ID
ID
PAGE 3.1
IDAHO
ALLOCATED REF#
196,987
1,075
(523,158)
(32s,096)3.1.1
This adjustment normalizes revenues in the test perM by comparing actual sales to temperature normalized sales. Temperature
normalization ref,ects weather or temperature pattems wtrich can be measurably difrerent than nonnal, defined as lhe average temperatuE
over a 2Gyear rolling time period. This revenue adjustnent conesponds with temperafure adjustments made to system peak, energy, and
net pouer costs.
Rocky Mountain Power
Exhibit No. 40 Page 43 of 350
Case No. PAGE-21-07
Witness: Steven R. McDougal
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Rocky Mountain Power
Exhibit No. 40 Page 44 of 350
Case No. PAC-E-21-O7
Witress: Steven R. McDougal
Roclry tount ln Powlr
Stst o,ld.ho
Hbtodc 12 llonths Ended Decrmbcr 2020
(nrlrls)
A
1. lndudes oul of period adiustnent, tempeEture adjustnent and normalization of special contGcts
(buy-through out, curtailment in).
2. The curtailed load indudes both economic cilrtailment and intenuption kwh.
Pag€ 3.1.2
Booked l.loImalization
Adiustnentsl
Total
Normalized
Residenlial 740 986 fi't 4281 729_558
Commercial 494.075 19.103 513.1Tt
lndustrial 280,756 (89.810)190,946
lrioafon 653.083 (36.628)616.456
Public st & Hwy 2,711 I 2.719
SDecial Conbact 1 Fim 38.936 %2 39.878
SDecial Confact 1 lntenuDtible 1.209.964 90.856 1.300.820
Special Confact I - Curtailed'0 m.o17 29.O17
Soecial Confad 2 1 13.694 (9.908)103.786
fotal ldaho 3.534 206 o,8/.7r 3.526.359
Source / Formula 305 Report Table 2 A+B
Rocky Mountain Power
Exhibit No. 40 Page 45 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 46 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Rocky Xlountain Power
ldaho General Rate Case - Ilecember 2021
Revenue Normalization
Adjusfrnent to Revenue:
Residential
Commercial
lndushial
Public St & Hwy
Special Contradl-Firm
Special Contract 1 - lnteruptible
Special Contract 1 - Curtailed
Spechl Contac{ 2
Total
of
TOTAL
ACCOUNT Tvoe COMPA}.IY
Rocky Mountain Power
Exhibit No. 40 Page 47 of 350
Case No. PAC-E-21-07
Wihess: Steven R. McDougal
FACTOR FACTOR%
40
44242
4444242
442
442
1
1
I
1
1
1
1
1
(4,958,559)
(7e3,7621
(5,362,/185)
(14,e121
(1,476,s741
(6,681,s10)
1,367,838
(1,004,733)
(18,924,696)
IDAHO
ALLOCATED REF#
(4,es8,s59)
(7e3,7621
(5,362,485)
(14,912)
(1,476,574\
(6,681,510)
1,367,8:t8
PAGE 3.2
3.1.1
ID
ID
ID
ID
ID
ID
ID
ID
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs (1,004,733)
(18,924,696)
lncluded in acfual revenue are a number of items that should not be reflected in
normalization of special contrads, revenue ac@unting adjustments, and out of
removing the efiectof these items.
rcgulatory results. These items include the ECAIvl,
period adjustments. This adjustment normalizes revenues by
Rocky Mountain Power
ldaho General Rate Case - Deeember 2021
Revenue Annualization
Adjustment to Revenue:
Residential
Commercial
lndustial
Public St & l-lwy
Special Contradl-Firm
Special Contad 1 - lntemrptible
Special Contact 1 - Curtailed
Special Conkact 2
Total
of
TOTAL
COMPAT.IY
Rocky Mountain Power
Exhibit No.40 Page 48 of350
Caee No. PAGE-2147
Wihesa: Steven R. McDougal
FACTOR FACTOR%
PAGE 3.3
IDAHO
ALLOCATED REF#
837
(eo4)
137
(r33)
(/(10,061)
(z(X'aTUtI 3.'l .1
ACCOUNT Twe
404242
44442
4424242
837
(eo4)
137
(133)
(430,061)
2
2
2
2
2
2
2
2
ID
ID
ID
ID
ID
ID
ID
ID
Situs
Siitus
Situs
Situs
Situs
Siitus
Siitus
Situs
({r0.123)
This adjustnent annualizes the blocking adjustment to reflect the differences betueen the adual revenues fiom the customer billing system
and the calculated revenue based on the billing determinants developed by Pridng.
Rocky Mountain Power
Exhibit No. 40 Page 49 of 350
Case No, PAC-E-?'!-O7
Witness: Steven R. McDougal
Rocklr Mountain Power
ldaho General Rate Case - December 2021
REC Revenues
TOTAL
ACCOUNT Tvpe COMPANY FACTOR
Add December 2020 REC Revenues Reallocated According to RPS Eligibility:
OFUCA/I/I/A RPS Elioible :
Reallocation of December 2020 Rev. for Non-RPS Sta 456
Adjustment for CA RPS Banking 456
Adjustment for OR RPS Banking 456
Adjustment for WA RPS Banking 456
PAGE 3.4
IDAHO
FACTORTo ALLOCATED REF#
1,443,971 SG(se,s24) cA
(1,066,827) OR(317,620) WA
730,387
(38,see)
(691.789)
415
(415)
(0)
(199,529)
(600,000)
(130,6s4)
5.7220o/o
Situs
Situs
Situs
5.7220o/o
Situs
Situs
5.7220o/o
Situs
Situs
0.0000%
5.7220o/o
5.7220o/o
Situs
82,625 3.4.2- 3.4.2- 3.4.2- 3.4.2
82,625
41,793 3.4.2- 3.4.2- 3.4.2
41 793
24 3.4.2
3.4.2
3.4.2
3.4.2
24
('t1,417) 3.4.1
(34,s32) 3.4.1
(130,654) 3.4.2
OR/CA RPS Elioible
Reallocation of Dec 2020 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
CA RPS Eliqible
Reallocation of December 2020 Rev. for Non-RPS Sta
Adjustment for CA RPS Banking
Adjustment for OR RPS - lneligible Wind
Adjustment for OR RPS - lneligible Wind
Remove December 2020 REC Deferrals
Remove Kennecott Contract
Bayer Retired RECs
of
456
456
456
456
456
456
456
456
456
456
SG
CA
OR
SG
CA
OR
SG
SG
ID
OTHER
Renewable energy credits (RECs) represent the environmental attributes of power produced from renewable energy facilities. RECs can be
detached and sold separately from the electricity commodity. RECs may also be applied to meet renewable portfolio standards (RPS) in
various states. Cunently, Califomia (CA), Oregon (OR), and Washingrton (WA) have renewable portfolio standards. As such, the Company
does not sell RECs that are eligible for CA, OR, or WA RPS compliance. lnstead, the Company uses these RECs to comply with cunent year
or future year RPS requirements. This adjustment restates REC revenues in the 12 months ended December 2020. Actual REC revenues
are accounted for in the Company's ECAM filings as ordered by the ldaho Commission in Order No. 32196, Case No. PAGE-1047. REC
defenals are also removed consistent with adjustment 5.1, which removes NPC defenals included in unadjusted results.
This adjustment also reflects actual REC revenue for 'l 2 months ended Decembet 2O2O and the removal of 2020 Kennecott contract.
Rocky Mountain Power
Exhibit No. 40 Page 50 of 350
Case No. PAGE-21-07
Wihess: Steven R. McDougal
PAGE 3.4.1Rodrytdrildn Powr
ldaho Gencral Rab Cas. D.ccrnbcr 2021
REC Rryenu.
Acluals a Bookcd
February-20
L/hrct}20
AI'riF20
M€y-?o
June20
July-20
ArrSust-20
Septernber-20
October-20
l,lov6mber-20
(136,250)
(618,500)
(532,250)
(280,000)
(83,7s0)
(56,390)
(s0,000)
(50,000)
(666,500)
(6,170,733)
't25,9Cr
136,250
618,5m
532,2fi
280,m0
83,750
56,390
50,m0
50,000
4,085,633
(s0,000)
(618,500)
(786,130)
(50,000)
(280,000)
(e0,140)
(50,000)
(50,000)
(60,596)
(666,s00)
(60,2s6)
(1,1m,750)
(699,8g))
202,2fi
(83,7s0)
(62,780)
(/l:},610)
(s0,m0)
(6r,,096)
(2,751,600)
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,m0
50,m0
50,000
(10,256)
(1,050,750)
(64e,8e))
252,zfi
(33,750)
(12,780)
6,390
(627,096)
(2,701,600)
PGdng Oat Fin Accrual Fin R€veEal SAP Total lcnnacott R3rnolrd SAP Totel wro Kennecott
REC Dsferrals lnduded ln Umdiulird R€ulG:
FERCAmunt
Amount Yr. Ended Oecamber 2020
Slhrs Alocaton:
FERC Account
Amount Yr. Ended 2020
4562700
(190,529) ReL 3.a
45627m
(600,0001 R€f.3.1
Rocky Mountain Power
Exhibit No.40 Page 51 of 3fl)
Case No. PAC-E-2147
Witness: Steven R. McDougal
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Rocky Mountain Power
Exhibit No.,O Page 52 of 350
Case No. PAC-E-21-07
Wihess: Steven R. McDougal
Rocky l{ountain Pouer
ldaho General Rate Case - December 2021
Wheeling Revenue
Adjustment to Revenue:
other Eleclric Revenues
Other Elecfic Revenues
other Electric Revenues
Total
Adjustment lletail:
Actual Wheeling Revenues 12 ME December 2O2O
Total Mjustments
Adjusted Wheeling Revenues 12 ME December 2021
of
ACCOUNT Tvoe
TOTAL
COMPAf.IY FACTOR
(225,601)
24,373
PAGE 3.5
IDAHO
ALLOCATED REF#
(12,909)
1,395
456
456
456
1
2
3
SG
SG
SG
FACTOR%
5.722OYo
5.7220%
5.7220o/o 355,571
u4,057
6,214,064
-Tilm-36-3.5.1
1't1,710,807 3.5.1
Above
3.5.1
6,012,836
-7,1T,,@T
This adjushent removes outd+eriod and onetime adjustnents trom the 12 months ended Dr,ember Z)20 and adds in pro brma dtanges
through December2021.
Rocky ]{ountain Powea
ldaho General Rate case - December 2021
Wheellng Revenue
Customor
Rocky Mountain Power
Exhibit No. 40 Page 53 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Page 3.5.1
Total
t1
(6,
(3
t17
I
I
t.l
Ito
,ACIFICORP
,OWFREX
AINBOW ENERGY MARKh I ING CORPORAI IO t7
]F'AMENTO MUNICIPAL UIILITY DISI
T RIVER PROJECT
30. CAL PUBLIC POWER AUTHORITY
SOUTHERN CALIFORNIA EOISON COMPANY (3.9(
3TATE OF SOUTH DAKOTA
TENASKA POWER SERVICES COMPANY
((
i
-idt
UTAH MUNICIPAL POWER AGENCY (3
WARM SPRINGS POWER KN I ERPRISES (1
WESTERN ARbA POWIR ADMIN.UT (3
Total @ Ret 3.5
lncrem€ntal AdiustnenB
Accum Totals
-JIIII39CEI
Ref 3.5
Rodcy llountaln Porver
Exhibit No. lo Page 54 of 350
Case No. PAGE-21-07
Wihess: Sven R. McDonggl
Rodry lountaln Pryer
ldaho General Rde Gasa - December 2021
Andllary Servles and O(tcr hrcnrc
Adlustnent to Renenue:
tuidllary Corfiact Rsnewal
of
A@OUNT Tvpe
456 3
TOTAL
COttIPAtIY
(11,782,s65)
FACTOR%
5.7Z2gVo
PAGE 3.6
IDAHO
ATLOCATED
(674,203)
FACTOR
SG
REF#
3.6.1
Ihbadlustnentrcrpvesconta@darcillaryterenrcwhich conffiwill notbe eflbdfveduring the nte emcfrrepetud of cdendaryoar
2W2.
Rocky lilomtah Pouver
EtdtbftNo-,Orc56d360
CtsGIib. PIrGlE.2147
Wihear: Sil3ven R McDol{al Pagp3.a1
MrylootrlnPorrRrdtr of Oprrdoo.. Dccen$crSCfl
Ancflay Srrviorc rdOOrr hptl:rrr
Dsccrhdon FERCAc.il F.ctor
t2XoldrCorftt 12 lolfirEndcd Eri*rgEnir&oDe Dccrdc2o[ Dcqnbcr&l
l{enmlffion
Murtnoilftr
Tr.il Flrlod
SCLStiffilluagro&EnerygPA Foe Cll k aAnoillrry Ssvice
468
'|(i(l
SG
SG
t2t31t,Ml t1,t77,85.1 (11,177,854)
Rod<y Mounbh Power
Exlribit No.l|0Pqp56 of 350
Ca!€ t&. P|\AE-2147
Wiheso: Sficvcn R. McDongal
Rodry llountain Pwer
ltldro Oenerd Rate Cese - Docanber 20Nll
&lnt Use Revcnue
Adlustnentto Ravenuc:
Joffi Use Ranenue
of
A@OUNT Tne COiiPAl.tY FACTOR FACTOR% ATLOCATED BEEI4il 3 1,000 lD Situs l.(X)o
PAGE 3.7
TOTAL tDAt{o
comparyailoted ffio ag--mm0stt/iilt E&N€[ ardciu{arwtelecsb gtacfi vdrdess d€viB m qr utrily poles. This
adds inthee)ecdcd addilionalffi ure rwenrc dSSfilbrExbltlefiand $5(XlbrGngularwhelesexpect€d bbc recahrcd ln
!n 2020 the
aqpstnent
?0/2',t.
Rocky ftountein Pow
EldrbitNo.lo Pagp 57of iln
CeleNo. PAclE-214?
Wihelc: $ven R ttlcOa1gal
Rodrykrnffit Pmr
lddto Gencral Ratu Casc - December208l
Ash Sahs RGYfiUG
Adlnstrnentto Revenue:
Ash Sdee Revenue
TOTAL IDAHO
ACCOUNI T)rpe CO[tlPA]$f FACTOR FACTOR% AI-LOCATED REF#,056 3 8,$9,556 SG l-Tm 509,809 Bdov
6,851,586
15,761,142
8,909,508
PAGE 3.8
Adlushrnt Detai!:
12 iion0ls Ended.Deaerter 2020
12 ldontts Eilllng D€otnb€r lnl
AdJwfncnt to get b 2O21 level
of
Ihe recentlyexccubd contactbrah firom Jtn Bnd$rpffi r*ulbd h an imrcasetoash salesrevrnueo. Tctd pErpd pvenue hr
2021 fiiom th 3ehg b t15.761m. Thia adlrdment normahethe revernr b he 2021 levgl.
Rodry lfuir*ah Ponor
Eldrbft No. 40 P4e 58 of 350
Case No. PAGE-21{7
Wilneac: Sterren R McDoqnl
4. O&M ADJUSTMENTS
IDAHO ZNO PROTOCOL
O&M Adiushrcots Cfab 4)
TOTAL
Rocky Mountain Power
Exhibit No. 40 Page 59 of 350
Case No. PAC-E-2147 ploc4.ord
Wihess: Steven R. McDougal
1.1 4.5 4.6
SdEdrb3fi)FG
rld P*ql6s
Btirg orlt3idr S.ryiE
Gqr@tionEea@
l{qmCiation
652,143
(303,124)
4.1
Misllffi
GcncGl Epqs
Total Nqmlizcd and Rc6w
4.2
Waec ad
Erpby€ BdEfit -Pmbrm RffitlqF
Rffing EntiE
4.3
('r,888,274)
a7 fio
'l Opdating Rcv66:
3 lntardapaffmtal
4 Sp.chl Sd6
5 OthdOpdaling Rqffi
6 Total Opcrating RcMc
I
I OpcEting E)pcl!s:
I StmPrcdlrdim
t0 Nuda{ Prcductiff
1 I tlydm Prcdudnr
'12 OthsPoWSupply
13 Trmsisim
14 Dis0ihXin
15 CusiorcrA@ulinS
16 Cusbf,Er Scrvhe & lnio
17 SaLs
18 Adm,nisffi\c & GcErd
19 TotalOAMEJacnc
20 Dcpr*iatio
21 Atrslizatim
22 Tu6 Otid Than lnm
23 lmTucs: Fed@l24 Stt
25 Daf!trld Inm Td6
26 lmsulf,ntTuclldilAdi.
27 Mi$ RMG & ExpcGc
28 Totrl Opcrating Exp6rs:n30 Opdrling Rw Fd RsUm:
31
32 Ratc Bas:I! Elcctic Pl0t ln Scflie
3l Plmt Hcld ior FutrE U$
35 Mi$ Dcffi O€bits
36 Ele Phnt Acq Adi
37 Pffiiqs
38 Pcpaymqts
39 Fucl Stod
40 Mlt{ial & Suppli6
41 Wqking Capihl
42 W€thqizlto L@s
43 Mi$ Rlb Bae
,14 TotllEbcficPlaot
45
,15 Ocdudixs:
47 A6rm Prcv Fq Dep.E
,18 A6m Prcv FqArst
494@mDcf lllarcTu
50 Unsrstizcd ITC
5l CusbrH Adv Fq Cost
52 CGbrG Scfli@ Deposits
53 MlsGlhlru Oedttdions
54
55 Tdl Dcdrdirs:
5657 Tdl Rstc B!$:
58
59
60 Estimtcd ROE irpact
61
62
63
A4 TAX CALCULATION:
65
66 Opmtng Ra@c
67 ottEr tHuc-tiffs
68 lntqcl(AFUDC)
69 lntrrrcsl
70 Schcdulc.t!l. Additkrc
7'l Schcdlb'l,l. Dcdudim
72 llrqm Bcio.c Tu
73
7.1 StrLlmTu6
75
76 Taxrblc lnm
TI
78 FcdcrClllmTilG
846.699
(1.E47,499)
(227,533)
110,293
256,067
164,480
235
(s.762395)
19,f.556
(18,38s)
(29)
(4.:e7)
70,397
40,775
75.491
61,538
256.067
87,569
4,tri3
91,,163(5,459,85:i) 47,366 812.291 (1,821,134)
127.ffi|(51I91)
1,8(b.929
4,6a7,217
(16.4r)
(3.719)
(6r,5s9)
(162,837)
(36.878)
365,075
82.679
(42,1171
(9,545)
(1s8.553)
(19.190)
3,U7
14,472
39,0r9
(63.966)
(15.845)
(263,17)
471
(6r2,57l)1,373,379
(2,408,178)
7,906.403
(464,262)
5,498,225 ({54.262)
5.4*.25 t&x2\
0.8r896
6.215,295
4.01295
(81.698)
{-031%
(210,2t15)
0-m3%
19.190
{.052%
(349.019)
4.121%0.281%
(812,291 )'1,821,1U
21'l
(1 13.544)
7.235.698
211
(r,r34.rs8)
(5rr91)
(81,909)
(3,719)
(812,29r)
(36.878)
r,82r,134
82.679
(2r0,2it6)
(9,545)
19,190
471
(349,019)
(1s,845)
(27,W|(16,420)(162.837)365,075 (42,1471 3,U7 (69,966)
IDAHO 2O2O PROTOCOT
O&M AdiustHE (Iab 4)
TOTAL
'l Op€Eting RGvrus:
2 GeEdBusireRwGre
3 lnErdcpEriHtal
4 SpcjdSC6
5 Othcrop.Elilg Rcmc
6 TotelOpcEUng RMG
7
8 Opdating ExperBs:
9 S'tcm PDductim
1 0 Nuds ftoductim
11 HydroPrcducliff
12 Ot€r Pryq Supply
13 TBMissio
14 DEfiibulio
'15 CBtorE A@nling
16 CGtorE Sflice & lnb
17 Sd6
18 AdminEtraw! & Gtrrd19 TotalO&MExpqrs
z) Dapr*iotiff
21 Anuudix
22 Tax6OthdTh{ llrqrc
23 lllmTu6: FadaEl24 S&
25MlllmTres
26 lnvcstrcrt Tu Ccdt Adi.
27 MEcRmeAE)A6$
28 Tot l OprBling Elpas:x
30 Opqlting Rry F Rctum:
31
32 Rlta Be:
33 Elcdic Plart ln Sflie
34 PL.nt Hdd lb. Fuhrc U$
35 Mi* D.d.fi.d O.bits
36 EhcPlrtAqtAtI
37 Pffiixs
38 Pcpayrrcab
39 Fud Sbck
40 Matsial & SuppliE
41 Wqldng C+itd
43 Mi$ Rstr Bas
44 TotalElrcticPlant
45
,16 Dcdudions:
47 AEm Pu Fq OGp.E
48 A6rn Ptpv Fq Amt
49 AdmDcf llmTu
50 Unstrstizcd ITC
5l CcbEAdvFsCqBt
52 CuliorE Scfricc Ocposils
53 Mb€trff@s EHuc'tiqrs
5455 Total OcdrE{irc:
5657 TotC Rstc Bae:
58
59
60 Estmtod ROE imp€ct
61
62
63
64 TAX CALCULATION:
65
66 Opqeting Rwarc
67 OtH Dctucitc
68 lnt Et (AFUOC)
69 lnbEs*
70 Schcdulc 'M' Additiqs
71 S#ulc'M'Dcdudiffi
72 ll1qrcBGhcTu
73
74 S:talcl|mTu6
75
76 Tdablc lllme
TI
78 FcdGrd llm Td6
4.10
Rocky Mountain Power
Exhibit No. 40 Page 60 of 350
Case No. PAC-E-21-O7pascl.o.t raa
Witness: Steven R. McDougal
4.114.7 4.8
Uncdlcdiuc
Eacns andlnffiEE@B RcHcscnsilivc Pcnslm NcScryieExpcB CrcdilFadlityF@
4.9
irqrScFhiE &Srasiptirs
0
00
(6,181,9m)
76.940
(50,97r)(31,336)2E5,469 73,573
(6,r81.900)
(2v,0121
(52,997)
1,806,e9
25.969
(5.206)
(1,179)
(3 r,336)285.469 73.573
6,282
1,423
(57,2271
(12,960)
114,7491
(3.340)
4.661,981 (19.s8i1)23,632 (215,2821 (ss,il84)
(r,943,916)
7.906,403
5.962,487
5.962.,187
0.803%-o.o(x96 o {xxig5 -0.043%-0.011%0.000%0.000%
5.181,9m (25.969)31,336 (285,469)03,573)
(1 13,544)
7235.698
(1.167,342)
(52,997)
(2s,969)
(1,179)
31.336
1,423
(285,4e))
(12.960)
(73,s73)
(3,340)
(234,0r2)(5206)6282 (tt.2271 (1i|,749)
Rocky Mountaln Power
ldaho General Rate Case - December 2021
Miscellaneous General Expense and Revenue
AdJustment to Revenue:
Gain on Properly Sales
Gain on Property Sales
Gain on Property Sales
Gain on Property Sales
Gain on Property Sales
Gain on Properly Sales
Loss on Property Sales
Loss on Property Sales
Loss on Property Sales
Total ltllscel Ianeous General Revenue Removal
AdJustment to Expense:
Reliability Coordinator Fee
Administrative & General Salaries
ffice Supplies and Expenses
Customer Records
Customer Records
I nformational Advertisi ng
I nformational Advertising
I nformational Advertising
I nformational Advertising
lnformational Advertising
lnformational Advertising
I nformational Advertising
Outside Services
Duplicate Charges
Enoneous Booking Reversal
Total Mlscellaneous General Expense Removal
Descrl of ustment:
ACCOUNT Tvpe
Rocky Mountain Power
Exhibit No. 40 Page 61 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
FACTOR FACTOR o/o
PAGE 4.1
IDAHO
ALLOCATED REF#
128,660
(65,2721
(29,015)
(411
TOTAL
COMPANY
(7,932)
122,518
2,295,145
(1,140,720)
(2s,015)
(632)
(1,27e)
337
(337)
1,238,084
421
421
421
421
421
421
421
421
421
OR
UT
SO
SG
ID
SE
WY
UT
SO
1
1
I
1
1
1
1
1
1
SG
SO
SO
CN
OR
CA
CN
ID
OR
UT
WA
WY
SO
SO
SNP
561
920
921
903
903
909
909
909
909
909
909
909
923
929
431
Situs
Situs
5.6057o/o
5.7220o/o
Situs
6.5257o/o
Situs
Situs
5.6057%
5.7220o/o
5.60570/o
5.60570/6
4.2272o/o
Situs
Situs
4.2272Vo
Situs
Situs
Situs
Situs
Situs
5.60570/o
5.6057%
5.62510/0
(1e)
u,312 4.1.1
(321,305)
1,268J70
(687)
(17,097)
30,297
(108,752)
66,698
't7,486
19.252
(4,540)
(7,825)
3,750ru
(18,385)
71,090
(2s)
(4,se7)
(2s4)
(43e)
211
47,597 4.1.1
This adiustment removes from the base oeriod certain miscellaneous exDenses that should have been charoed to non-reoulatedaccounts. lt also reallocates certain itenis such as gains and losses on properg sales to reflect the appropr-nte allocationl
Rocky Mountain Power
Exhibit No. 40 Page 62 of 350
Case No. PAGE-2147
Witness: Steven R. McDougal
Page 4.1.'l
Rocky Mountain Power
ldaho General Rate Case December 2021
tlbcellaneous General Expense & Revenue
Deecription FERC Factor AmttoExclude
FERC 421 - (Gain)/Loes on Sale of Utilaty Plant
Gain on Property Sales
Gain on Properly Sales
Gain on Properly Sales
Gain on Property Sales
Gain on Property Sales
Gain on Propefi Sales
Gain on Property Sales
Loss on Property Sales
Loss on Property Sales
Loss on Propefi Sales
Loss on Property Sales
Non-Regulated FlighG
Other E:genses
Ofiice Supplies and Expenses
Regulatory Commission Expenses
Remove transmission costs from Sifus allocation
Assign transmission co6b to system allocation
Erroneous Booking
Credit Facility Fee Adjustment
Reallocate credit facility fees interest expense
FERC 561- Reliability Coordinator Fee
Reliability Coordinator Fee
FERC 909 - lnformational & lnstructional Advertising
Blue Sky
Blue Sky
Blue Sky
Blue Sky
Blue Sky
DSM
Giviqg Campaign
Sponsorships
Remove system allocation
Add situs allocation
Add situs allocation
Add situs allocation
Add situs allocation
Add situs allocation
Add situs allocation
Total
FERC 921 -Office Supplies & Expenses
Expense removal
FERC 923 - Outside Services
lntercompany SERP Costs
421
42'l
421
421
421
42'l
421
421
421
421
421
OR
UT
SO
SG
ID
SE
NUTIL
WYP
UT
NUTIL
so
SG
SO
OR
SO
SNP
SO
SG
CN
OR
CN
OR
SO
CN
CN
ID
CN
ID
UT
WY
WA
CA
OR
so
SO
(7,932)
122,518
2,?g5,145
(1,140,720)
(29,015)
(632)
(1,239,364)
(1,27s)
337
1,279
(337)
(26,07s)
(26,075)
(2,3731
2,373
3,750
3.750
1,312366
(321,305)
5,767
19,U2
(687)
(17,097)
o,825)
(208)
(420)
(1 13,891 )
17,486
19,252
30,297
46,856
(628)
(18,221\
(18,2211
Ref 4.1
557
921
928
928
431
921
561
909
909
903
903
929
909
909
909
9G)
909
909
909
909
909
909
921
923 (4.540)
TOTAL TISC GENERAL EXPENSE TO REiIOVE 915,U1 Ref 4.1
Rocky Mountaln Power
ldaho General Rate Case - December 2021
Wage and Employee Benefit - Pro forma
AdJustment to Expense:
Steam Operations
Fuel Related-Non NPC
Steam Maintenance
Hydro Operations
Hydro Operations
Hydro Maintenance
Hydro Maintenance
Other Operations
Other Operations
Other Maintenance
Other Power Supply Expenses
Other Power Supply Expenses
Transmission Operations
Transmission Maintenance
Distribution Operations
Distribution Operations
Distribution Maintenance
Distribution Maintenance
Customer Accounts
CustomEr Accounts
Customer Services
Customer Services
Customer Services
Administrative & General
Administrative & General
Administrative & General
Administrative & General
Total
of
TOTAL
COMPANY
Rocky Mountain Power
Exhibit No. 40 Page 63 of 350
Case No. PAGE-21-07
Witness: Steven R. McDougal
PAGE 4.2
IDAHO
FACTOR FACTOR% ALLOCATED REF#ACCOUNT Tvpe
500
501
512
535
535*5
545
548
549
553
557
557
560
571
580
580
593
593
903
903
908
908
908
920
920
935
935
1,9't5,945
2,862
1,480,901
367,638
259,063
71,762
't4,139
302,029
774
93,582
901,793
1,253
639,392
436,061
677,14
773,251
235,504
2,781,451
828,791
347,186
108,469
800
187,168
1,491,385
't30.677
60,857
322
5.7220o/o
6.5257o/o
5.722Qo/o
5.7220o/o
5.722Oo/o
5.7220o/o
5.7220o/o
5.7220o/o
Situs
5.7220o/o
5.7220o/o
Situs
5.722io/o
5.7220o/o
5.0751o/o
Situs
5.0751o/o
Situs
4.2272Vo
Situs
4.2272o/o
0.000006
Situs
5.605706
Situs
5.60570/6
Situs
109,631
187
84,738
21,036
14,824
4,'t06
809
17,282
5,355
51,601
1,253
36,586
24,952
34,366
41,439
11,952
168,310
35,034
52,535
4,585
248
83,603
4,448
3,411
812,291 4.2.11
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
SG
SE
SG
SG-P
SG-U
SG,P
SGU
SG
ID
SG
SG
ID
SG
SG
SNPD
ID
SNPD
ID
CN
ID
CN
OTHER
ID
SO
ID
SO
ID
14,110,200
This adjustment recognizes wage and benefit increases that have occuned, or are prcrjected to occur during the twelve month period
ending December 2021 for labor charged to operation & maintenance accounts. See page 4.2.1 tor more information on how this
adjustment was calculated.
Rocky Mountain Power
Exhibit No. 40 Page 64 of 350
Case No, PAC-E-2147
Witness: Steven R. McDougal Page 4.2.1
Rocky Mountain Power
ldaho Genera! Rate Gase - December 2021
Wages and Employee Benefits
The unadjusted, annualized (12 months ended December 2020), and pro forma period (12 months ending
December 2O21)labor expenses are summarized on page 4.2.2. The following is an explanation
of the procedures used to develop the labor benefits & expenses used in this adjustment.
1. Actual December 2020 total labor related expenses are identified on page 4.2.2, including bare
labor, incentive, other labor, pensions, benefits, and payroll taxes.
2. Actual December 2020 expenses for regular time, overtime, and premium pay were identified by
labor group and annualized to reflect wage increases during the base period. These annualizations
can be found on Wge 4.2.4.
3. The annualized December 2020 regular time, overtime, and premium pay expenses were then
escalated prospectively by labor group to December 2021 (see page 4.2.3). Union and non-union costs
were escalated using the contractual and target rates found on page 4.2.4 REDACTED.
4. Compensation related to the Annual lncentive Plan is included on a three-year average of the pay out
percentage level. The Annual lncentive Plan is the second step of a two-stage compensation philosophy that
provides certain employees with market average compensation with a portion at risk and based on achieving
annual goals. Union employees do not participate in the Compan/s Annual lncentive Plan; instead,
they receive annual increases to their wages that are reflected in the escalation described above.
described above.
5. Pro Forma December 202'l pension and employee benefit expenses are based on either
actuarial projections or are calculated by using actual December 2O2O data escalated to December 2021
These expenses can be found on page 4.2.6.
6. Payroll tax calculatlons can be found on page 4.2.7
Rocky Mountain Power
Exhibit No. 40 Page 65 of 350
Caae No. PAGE-21-07
Witness: Steven R. McDougal
Rocky f,lountain Power
ldaho General Rate Case - t}ecember 2021
Wages and Employee Benefits
Account Description
Actual
12 Months Ended
5002XX Overtime 74,024,4205003)fi Premium Pay '11,394,702
Subtotal for Escalation 526,750,631
5O05XX Unused LeaveAccrual 5,191,972500600 Temporary/Contract Labor500700 Severance Pay 2,116,744500850 Other Salary/Labor Costs 5,370,69250109X Joint Owner Cutbacks (1,127,299)
Subtotal Bare Labor 538,302,739
500250 Overtime Meals 1,495,65550O40x Bonus and Awards 6,887,562501325 Physical Exam 61,330502300 Education Assistance 153,198580899 Mining Salary/Benefit Credit (229,108)
Total Other Labor 8,368,fi18
Subtotal Labor and lncentive 568,769,5:t6
Page 4.2.2
Adjustment Ref.
1,540,381
237 1't3
108,040
1.2.3&4
1.2.5
(2,272,2711
(612,810)
1,379,377
(456,946)
5,753,735
1,138,79s
239,526
18,741
816,717
732
82,364
23,063
1.2.5
1.2.6
46q501 10X
5ol 1 15
501 t5X
501 160
Pensions
SERP Plan
Post Retirement Benefts
Post Benefits
Pension Adminishation
Medical
Dental
Msion
Life
401 (k)
401(k) Administration
Accidental Death & Disability
Long-Term Disability
Worke/s Compensation
Other Salary Overhead
6,313,94'l
1,005,72'l
7 077
1,265,609
54,497,013
3,214,832
285,557
900,593
39,483,708
35,'187
3,958,096
1,108,299
683,235
1.2.6
1.2.8
so't102
50112X
50117X
50120X
fi122r<
s0125X
501251
s01275
501300
5016XX
s02900
4.2.6
4.2.4
1.2.6
1.2.6
4.2.6
4.2.6
1.2.6
1.2.6
1.2.6
4.2.6
4.2.6
1.2.6Total Benefits 105,/|it2,130 7
Subtota! Pensions and Benefits I 19,829,869 4.2.6
1,152,923 4.2.7
4.2.11
4.2.11
1.2.11
58oXXX
580700
Payroll Tax Expense 38,649,4't6
298
729,880,118
Non-Utility and Capitalized Labor 2s6,094,495
12 Months Ending
537.711.8:lt
450,515,215
75,564,801
11,631,816
5,300,012
2,116,744
5,370,692
27 724
5.369
1,495,65s
4,615,291
61,330
153,198
,|
lZ,Zt
582.912.613 14.143
5,701,131
2,385,098
5.135.944
13.2j22.173 t1-176
808,663
60,250,748
4,353,628
525,083
919,334
40,300,425
35,919
4,040,460
1,131,362
683.235
113.048.857
126.271.O30 5,tI41
42.r|lt3.6117
39,802,339
2,631,29E
1.152
751-617.24O
263,72'.1,456
4Ul,UUO,UZ4
-:I{:mF9ff
-MN
-@M
Total Labor
Total Utility Labor 473,745,624
7,626,961
Rocky Mountain Power
Exhibit No. 40 Page 66 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
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Exhibit No. 40 Page 67 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
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Exhibit No. 40 Page 68 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No.40 Page 69 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal Page 4.2.6
ld.ho G.neral R.te Ca3e - Dec.mber zl2{
Wage3 and Employis Benofrb
Account DescrlDtlon
AGNTAI E€CllND'f
2020
ilet o, Jolril
Vent[ll
Actual Decemb.r m20
Gross
ProJected
DecGmbcr 2021
Gros
rrorffi
Dcccmbcr 202{
t{et ol Jolnt
Vanturc
6,313,941
0
1,005,721
7,078,071
6,423,438
0
1,053,&t3
7,311,273
5,800,m0
2,499,196
5,305,154
5,701,131
2,385,098
5,135,944
(612,8r01
(0)
1,3'tg.tTf
0,ga,t,t3.il)
Raf
1.2.2
122
12.2
1.2.2
1,2.2
501 1 0X
50t 1 15
50't 15X
501 160
501 102
501 I 2X
501 1 7X
50120X
50122X
50125X
501251
fi1275
501300
5016)0(
502900
Pensions
SERP Plan
Po6t Retirem€nt Ben€fits
Post Employmsnt Ben€its
Subtotal
P€nsion Administration
Medical
Dental
Vision
Life
401(k)
401(k) Administra$on
Accidental D€ath & Disability
LongF.Term Disability
Worke/s Compensation
Oth€r Salary Overfi€ad
Subtotal
Grand Total
14,397,739
1,265,609
54,497,013
3,2r4,&!2
285,557
900,593
39,483,708
0
35,r87
3,958,096
I,108,299
835,326
62,1q),000
4,490,000
540,firo
949,869
41,590,858
36,229
4.173.578
1,166,895
13,222,173
808,663
60,250,748
4,353,628
525,083
9t9,334
40,300,425
35,919
4,(X0,460
1,131,362
(r,r75,5661
(,t56,945)1,307,3:t7
56,251,074
3.315.533
293,669
930,s06
40,747,989
0
35,491
4,088,500
1,143,108
14,788,543 13,604,350
683,235 684,296 684,296 683,235105,432,130 108,797,503 116,657,051 113,048,857
5,75:t,735
t,r:18,795
2ir9,526
18,f11
816,7lt
(01
732
E4il5a
23,06:t
1,2.2
+22
1.2.2
1.2.2
12.2
1,2.2
+2.2
12.2122
L2-2
L2.2
4,2.27,818,727
fi9,829,860 123,586,046 130,261,401 t26,27t,03n 6,a4t,t6t
Rct. {2.2 Rgil.l.zz ReL a2.2
1.2.2
Pro Forma
Roclryf,onntdn Power
ldaho Gencnl Rilr Cee - DGemfu 21121
kger end Emdoylc Bcncfits
FIGAGalculated on Decenrbcr202t Pro FomE L.bor
Pm Forma Wages Adjrctnent
Pro Forma lncentive Adjustnent
Percent4e d eligible wages
Total eliglble wages
Tax rate
Tax on eligible wages
Totel FlGATar on Pro Forne lebor
Rocky Mountain Porer
E*ribit No. 'O Page 70 of 350
Caee No. PAGE-21-{)7
Wihese: Steven R. McDougal Page4.2.7
Line No. figf Social Secudtv Medicam Total FICA T&\ lgf
h+i
j'k
l'm
n
h
ij
k
I
m
n
10,937,742
5.369.566
10,937,742
5.369.566
+22
L22
16,307,308
90.64%
16,307,308
100.00%
't4,781,721 16,307,308
916,/67 zi6,,t8B 1,154,9,t3 1.2.2
Rocky tountain Power
ldaho Oeneral Rate Case . Oecem}ft 2o2l
Wages and Employee Benetits
2020P lndicator
Actual
12 Months Ended
Decembcr 2020 % OfTotal
Pro Foma
Adjustment
Pro Forma
l2 Months Endlng
December 2021
ldeho %
Allocation
Prolorma
AdJustment
ldaho Allocated
Rocky Mountain Power
Exhibit No. 40 Page 71 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal Page 4.2.8
Prororma 12
Months Ending
Oecember 2021
ldaho Allocated
5OOSG
5O2SG
503SE
505SG
506SG
51OSG
51 1SG
512SG
513SG
514SG
5355G-P
535SG-U
5365C-P
537SCrP
5375CrU
5395G-P
539SG.U
54OSG-P
541SG.P
542SG.P
5425G-U
543SG-P
543SCrU
544SG-P
544SG-U
545SG.P
545SG.U
546SG
548SG
5490R
549SG
552SG
553SG
554SG
5565G
557tD
557SG
5605G
561SG
562SG
563SG
5665G
567SG
5685G
5695G
570SG
571SG
5725G
58oCA
580tD
5800R
sSOSNPD
58OUT
58oWA
580WYP
581SNPD
582C4
582tD
5820R
582SNPD
582UT
582W4
1 3.268,881
20.055,190
96,088
89,970
30.918.653
4,250,600
9,659,962
23,115,246
10,386,237
2,312,W
5,215,796
3.630.807
46,048
549,886
31,012
6,532,654
5,036,889
294,186
15.922
381,375
168,248
770,456
136,694
963,583
153.883
6,408
5,715,s35
26,000
4,419,438
1.164.709
1,888,167
89.376
387,524
42,0'15
29,892,465
8.'177.560
10,708,176
1,947,919
458.665
53,622
123,256
864.1 56
3,026,099
7,298,M2
3,385,587
67,554
(1,635)
42,980
295,788
7,216,429
98,333
268,308
1 09,796
12.579.253
21.787
214,681
402.486
248
884,738
60,973
1.8180%
2.7477%
0.01320h
O.O123o/o
4.23610h
0.582404
1.3235%
3.1670%
1.4230%
0.31690,6
0.71460h
0.4975%
0.0063%
0.0753%
o.oo420h
0.8950%
0.6901%
0.0000%
0.0000%
0.0403%
0.0022%
0.0523%
O.O231o/o
0.105606
0.0187%
0.1320%
0.0211%
0.000906
0.7831%
0.0036%
0,6055%
0,1596%
0.25870/"
0.0't22%
0.0531%
0.0058%
4.0955%
112%o/o
1.46710h
0.2669%
0.0628%
0.007306
0_016906
0.1|U%
0.41460h
1.0u)004
0.4633%
0.0093%
-0.000206
0.0059%
0.0405%
0.9887%
0.0135%
0.0368%
0.0150%
1.7235o/o
0.0030%
0.02940h
0.0551%
0.0000%
0.1212%
0.0084%
395,171
597,280
2,862
2,679
920.814
126,591
287,691
688,414
309,321
68,884
155,336
108,132
1,371
16,377
924
194,554
150,008
8,761
474
1 1,358
5,011
22,946
4.071
28,697
4,583
191
170,219
774
131.619
34,687
56,233
2,662
11,il1
1,253
890,252
243,543
318,909
58,013
13,660
1,597
3,671
25,736
90,123
217,361
100,829
2,012
(4e)
1,280
8,809
214,918
2.929
7,991
3,270
374,633
649
6,394
1 1,987
7
26,349
1,816
13,64r,053
20,652,470
98,950
92,&19
31,839,467
4,377,190
9.947.653
23,803,660
10,695,559
2,381,848
5,371,132
3,738,940
47,4',t9
566,262
31,936
6.727.208
5,186,897
302,947
16,396
392,733
173,258
793,40'l
140,765
992,281
1 58,466
6,599
5,885,754
26,774
4,551,057
1,199.396
1,944,401
92,038
399,065
43,328
30,782,717
8,421j02
11,027,086
2,005,932
472,325
55,218
126,926
889,892
3,116,222
7,51 5,803
3,486,416
69,566
(1,684)
44,260
304.597
7,431,348
101,261
276,298
1 13,066
12,953,886
22.436
221,075
414,473
255
911,087
62,789
5.7220%
5.72200h
6.5257"h
5.72200
5.7220o/o
5.7220%
5.722004
5.72200h
5.7220o/o
5.7220%
5.72200
5.7220%
5.7220o/o
5.72200h
5.72200h
5.7220o/o
5.72200
5.7220o/o
5.7220o/o
57220%
5.7220%
5.7220o/o
5.72200h
5.7220o/o
5.7220%
5.7220%
5.7220%
5.7220"h
5.72200/"
0.00000,6
5.7220%
5.7220%
5.7U00/o
5.7220%
5.7220%
100.000%
5.7220o/o
5.7220%
5.7220%
5.7220%
5.7220!o
5.7220Yo
5.72200/"
5.72200h
5.7220o/o
5.7220o/o
5.72200h
5.72200h
0.0000'i6
100.0000/6
0.0000%
5.0751%
0_000006
0.000006
0.00000/6
5.07510h
0.0000%
100.00006
0.0000%
5.0751%
0.00000[
0.00000/6
22,612
u,177
187
153
52,689
7,244
16,462
39,391
17,699
3,942
8,888
6,187
78
937
53
11,132
8,584
501
27
650
287
1,313
233
1,U2
262
11
9,740
7,531
't,985
3,218
152
660
1,253
50,941
13,936
18,248
3,320
782
91
210
1,473
5,157
12,437
5,769
115
1,280
10,907
19,013
6.394
o
781,863
1,181,743
6,457
5,301
1,821,868
250,465
569,209
1,362,056
612,m4
136,290
307,338
213,944
2,713
32,402
1,827
384,934
296,796
17,335
938
22,472
9,914
45,399
8,055
56,779
9,r-
336,;.
260,413
68,630
I I 1,259
5,266
22,835
43,328
1,761,400
481,859
630.975
1 14,780
27,O27
3,160
7,263
50,920
178,3',12
430,057
't99,494
3.981
44,2ffi
3n,147
657,420
221.075
13
Rocky ilountain Power
ldaho General Rate Ca3e - December 2021
WagGs and Employee Benefits
2020P lndlcator
Actual
12 Months Ended
Oecember 2020 % Of Total
Pro Forma
Adlustmont
Pro Forma
l2 ltlonths Ending
December 2021
ldaho %
Allocatlon
Profoma
Adiustment
ldaho Allocatcd
Rocky Mountain Power
Exhibit No. 40 Page 72 ot 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal Page 4.2.9
Proforma 12
tlonths Endlng
Decembar 2021
ldaho Allocated
582WYP
583CA
583tD
5830R
5835NPD
583UT
583W4
583WYP
583WYU
585SNPD
586C4
586tD
5860R
586UT
586WA
586WYP
586WYU
587C4
587tD
5870R
587UT
587W4
587WYP
587WYU
588CA
588tD
5880R
5885NPD
588UT
588WA
588WYP
588WYU
589C4
589tD
s890R
589UT
589WA
589WYP
589WYU
590C4
5901D
5900R
59OSNPD
59OUT
59oWA
590WYP
592CA
592rD
5920R
592SNPD
592UT
592WA
592VyYP
592WYU
593CA
593tD
5930R
593SNPD
593UT
s93WA
593WYP
593WYU
480.232
650,312
283,141
1,224,104
24
4,493,748
257,0U
255,594
55,015
216,835
93,366
136.827
1,036,916
452,091
247,795
235.972
71.253
480,594
703,560
5,v1,729
4,413,728
'1,008,049
937,831
76,412
(16,267)
(s,971)
(71,706)
2,723,"195
158,474
6,017
4.467
(49,468)
19,268
16,197
120,001
346,075
4,208
85,737
13,253
90,780
190,855
870,5't9
2,50/.,O21
1,008,283
176,878
403,054
542,544
435,143
2,286,432
1,514,926
1,569,964
402,552
540,107
4,036,887
4.568.185
22,7U,622
1,840,371
27.420.510
4,199,273
6,679,190
577,305
0.0658%
0.0891%
0.03880/6
0.16770h
0.0000%
0.6157%
0.0352%
0.0350%
0.0075%
o.0297%
0.0128%
0.0187%
0.1421%
0.0619%
0.0340%
0.0323%
0.0098%
0.0658%
0.094r%
0.7319%
0.6(X7%
0.1381%
0.1285%
0.0105%
-o.oo220h
-0.0008%
-0.0098%
0.3732%
0.0217%
0.0008%
0.0006%
-0.0068%
0.0026%
0.00220fi
0.0164%
O.O474o/o
0.0006%
0.01170h
0.0018%
o.o1240r"
0.0261%
0.119306
0.3431%
0.138106
0.02420h
0.05520,6
0.0743%
0.0596%
0.3133%
0.2076%
O.2151"/o
0.055206
0.0877%
0.0000%
0.55310/6
0.62590,6
3.1 148%
0.2521o/o
3.7569%
0.5753%
0.9151%
0.0791%
14,302
19,367
8.432
36.456
7
133,832
7.656
7,612
1,638
6,458
2.781
4,075
30,881
13,464
7,380
7,028
2,122
14.313
20,953
159,086
13't,449
30.022
27,930
2,216
(484)
(178)
(2,136)
81,120
4,720
179
't33
(1.473)
574
482
3,574
't0.307
125
2,553
395
2,704
5.684
25.926
74.574
30,029
5.268
12,OU
16,158
12,959
68,094
45,117
46,756
1 1.989
19,064
120.226
1 36,049
671.O79
54,810
816,633
125,062
198.918
17.'193
494,534
669,679
291,573
1,260,560
255
4,627,580
264,741
263,206
56,653
223,293
96.147
140,902
1,067,797
465,555
255,175
242,9W
73,375
494,907
724,514
5,500,816
4.*5.177
1,038,071
965,761
78,687
(16,7s2)
(6,14s)
(73,841)
2,8(N,914
163,194
6,196
4,600
(50,941)
19,U2
16.679
123,575
356,382
4,333
88,290
13,&18
93,484
196,539
896,444
2,578,596
't,038,312
182,146
415,058
558,702
448,102
2,354,526
1,560,043
't,616,72',1
4',14,141
659,'r71
4,157,113
4,7U,2U
23,4',t1,701
1,895,180
28,237,143
4,324,335
6,878,109
594.498
0.0000%
0.0000%
100.0000,6
0.0000%
5.0751%
0.0000%
0.000006
0.0000%
0.0000%
5.075106
0.0000%
100.000%
0_000006
0.00000/6
0.00000/6
0.000006
0.0000%
0.0000%
100.0000/6
0.00000/6
0.0000%
0.0000%
0.00000/6
0.00000/6
0.00000/6
100.00006
0.00000/6
5.07510/6
0.00000/6
0.0000%
0.0000%
0.0000%
0.0000%
100.0000/6
0.0000%
0.0000%
0.0000%
0.00000,6
0.0000%
0.0000%
100.000%
0.0000%
5.075't%
0,0000%
0 0000%
0.0000%
0.0000%
100.000%
0.000006
s.0751%
0.0000%
0.0000%
0 0000%
0.0000%
0.00000/6
100.000%
0-00000/6
5.Ot51%
0.0000%
0.000006
0.0000%
0 0000%
8,432
0
328
4.075
20,953
291,573
13
11,332
140,902
724,514
(6,149)
142.352
16,679
196,539
130.866
448,102
79.173
4,704,2y
96.182
(178)
4.117
482
5.684
3.785
12,959
2.290
't36,(X9
2.782
Rocky Mountain Power
Exhibit No. 40 Page 73 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal Page 4.2.10
Rocky ilountain Power
ldaho Ceneral Rate Case - December 2021
Wages and Employec Benellts
2020P lndlcator
Actual
12 lilonths Ended
Oecember 2020 % OfTotal
Pro Forma
Adjustment
Pro Forma
12 Morths Ending
Dacember 2021
ldeho %
Allocation
Piofo]ma
Adjustment
ldaho Alloceted
Proforma 12
Months Ending
Decomber 2021
ldaho Alloceted
594C4
594tD
5940R
594SNPD
594UT
594W4
594WYP
594WYU
595SNPD
596C4
596tO
5960R
596UT
596WA
596WYP
596WYU
597CA
597rD
5970R
5975NPO
597UT
597WA
597WYP
597WYU
598CA
5980R
598SNPD
598WA
90lcN
902CA
902CN
902tD
9020R
9O2UT
902WA
902WYP
902WYU
903CA
903CN
903rD
9030R
903UT
903WA
903WYP
903WYU
907CN
908CA
908CN
9081D
9080R
gOSOTHER
9O8UT
908WA
9O8WYP
909CN
910CN
9200R
920SO
92OUT
92oWYP
921SO
922SO
402.478
365,687
4,011,232
17,374
6,492,585
u4,929
594,762
85,959
879,795
47,890
58.362
541,549
168,944
44,023
274,197
29.526
15,637
33,205
1 92,501
(1 05,694)
227,19',1
32,261
20,102
18,133
7,9U
27,483
1,256,844
24,562
1,702.331
325,044
277,942
1,605,389
1,494,327
4,254,599
871,810
868,492
143,738
34,453
25,848,487
158,595
316,299
1,145,571
167,905
230,929
40.491
(8,564)
447
2,029.911
8,315
2,'t94,588
26,860
2,796,565
324.823
959.895
1,620,774
695,517
77,838.490
1,175.942
390,896
3,250,271
(28,658,262)
0.0551%
0.050106
0.5496%
o.oo24%
0.8895%
0.1 158%
0.0815%
0.0118%
0.1205o/o
0.0066%
0.0080%
O.O742o/o
O.O231o/o
0.00600/6
0.0376%
0.004006
0.0021%
0.0u5%
o.o264Yo
-0.0145%
0.0311%
0.0044%
0.0028%
0.0025%
0.0011%
0.0038%
O.1722o/o
0.0034%
0.23320h
0.0i145%
0.0381%
0.22NYo
0.2$7o/o
0.5829%
0.1 194%
0.1 190%
0.0197%
0.0u70h
3.541SYo
0.02170h
0.0433%
0.1570%
0.02300/6
0.0316%
0.0055o/o
-0.00120/6
0.000106
0.2781o/o
0.0011%
0.3007%
0.003706
0.3832%
0.0445.h
0.1315%
0.222',1Yo
0.000006
0.0953%
10.664606
0.16110h
0.0536%
0.4453%
-3.g2ilo/o
I 1,986
10,891
I 19,462
517
193.361
25,164
17,713
2,560
26,202
1,426
1,738
16,128
5.031
1,31 1
8,166
879
466
989
5,733
(3,148)
6,766
961
599
540
238
818
37,431
731
s0,699
9,680
8,278
47,81'l
44,5U
126,710
25,964
25,865
4.281
1,026
769,815
4,723
9,420
u,117
5,001
6,877
1,206
(255)
13
60,454
248
65,359
800
83,287
9.674
28,587
48,270
414,462
376,578
4,130,694
17,891
6,685,946
870,093
612,475
88,519
905,997
49,316
60,101
557,677
173,975
45,334
2823U
30,405
16,103
34,194
198,234
(108,842)
233,957
33,222
20,700
18,673
8,221
28,301
1,2%,275
25,293
1,753,030
33/..725
286,20
1,653,200
1,538,83{)
4.381.308
897,774
894,358
148.019
35,479
26,618,302
163,318
325.719
1,179,688
172,906
237,807
41,697
(8,819)
460
2,090,365
8,562
2,259,947
27,660
2.879.852
334,497
988,483
1,669,(X4
716,231
80,156,662
I,21 0,964
402,538
3,347,070
(29,511.7s7)
0.0000%
100.000%
0.00000/6
5.0751%
0.00000[
0.0000%
0.0000%
0.000006
5.07510/6
0.00000/6
100.000%
0.00000/6
0.000006
0.0000%
0.00000;
0.0000%
0.000006
100.000%
0.00000/6
5.0751%
0.000006
0.0m0%
0.0000%
0.000006
0_000006
0.0000%
5.0751%
0.0000%
4.227204
0.0000%
4.2272%
100.000%
0.0000%
0.0000%
0.00000,6
0.0000%
0,0000%
0.000006
4.2272.h
100.000%
0,0000%
0 000006
0.0000%
0 000006
0.0000%
4.22720h
0.0000%
4.2272%
100.000%
0.0000%
0.0000%
0.0000%
0,0000%
0.0000oi6
4.2272!o
4.22720h
0.0000%
5.6057%
0.0000%
0.000006
5.6057%
5.6057%
10,891
26
1,330
1,738
989
(160)
I,900
2,143
,uo
47,811
32,U1
4,723
5.426
(47,845)
376,578
908
45,980
60.101
34,194
(s.524)
65,6
74,1b-
rz,osg
1,653,2(n
1,125,199
163,318
187,628
(1,6s4,351)
(1 1)(373)
2,556
248
8t|,363
8.562
2,040 70,553
129.951 4,493,371
20,714
2,3',18,172
35,022
11,U2
96,799
(853.495)
Rocky Mountain Power
Exhibit No.40 Page 74 of350
Case No. PAG.E-2'147
Wihess: Steven R. McDougal Page4.2.11
Roclty ilountaln Power
ldaho G.neral R.t C83.. O.cember 2021
Wagoe end Employro BeneflG
Z)20P lndlcator
Astual
12 tonths End.d Pro Formr
December 21120 % Of Total AdlGtm.nt
Pro Forma
12 tonth3 Endlng
Oecemb.r 2021
Hsho%
Alocaton
Proiolma
Adluitmcnt
ld.hoAlloc.t d
Pro6om. 12
tmths Endlng
Decembcr 2ll2l
ldaho Allocrt d
928CA
928tD
9280R
928SO
928UT
928WA
928WYP
929SO
935C4
935tD
9350R
935SO
93sWA
93sWYP
7,590
149,366
720,402
480,969
574,133
176.787
497,176
(2,83/.,4il',,
2,759
7,708
2,043,422
361
0.0010%
0.0205%
0.0987%
0.0659%
o.0787%
o.0212%
0.068't%
-0.3883%
0.0m4%
0.0000%
0.0011%
0.2800%
0.{xDo%
0.(xxx)96
226
4,448
21,455
14,324
17,099
5,265
14,807
(84,416)
82
230
60,857
11
7,816
153.814
741.857
495,29
59'.t,232
182,052
511,9&t
(2,918,879)
2.U1
0.0000%
100.000%
0.(xxn%
5.6057%
0.(xmo%
0.(xmo%
0.fixn96
5.6057%
0.fix)o%
100.000%
0.m00%
5.6057%
0.0000%
0.(xrco%
153,814
27.765
4,448
803
7,938
2,10r'.,279
372
14,7321 (16:1,625)
3,411 1 I 7,960
Utlllty trbor 113,745,524 6'L91281116 14,110,2txt '187.805.82t1
CapitauNon Utility 256,094,495 35.0872{)%7,626,961 263,721,4fi
Totel L.bor 729,880,fl8 100.00% 21,71t7,161 751,611,N
Rocky Mountaln Pmer
ldaho General Rate Gase - December 2021
Remove Non'Recurring Entrles
AdJustment to Expense:
Removal of non-recuning settlement expens€
Removal of non-recuning refund
AdJustmentto Tax:
Removal of non-recurring settlement ADIT
ol
ACCOUNT Tvoe
545 1
561 1
190 1
Rocky Mountain Porer
Exhibit No.40 Page 75 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
PAGE 4.3
TOTAL IDAHO
COMPANY FACTOR FACTOR% ALLOCATED REF#
(33,000,000) sG 5.7220% (1,888,274). 4.3.1
'f ,173,361 SG 5.7220% 67,140 4.3.1
(8,113,578) SG 5.7220Vo (46/',2621
Certain accountino entries were madE to e)o€nse accounts durinq the 12 ME December 2O2O Base Period that are non-recunino and
relate to a prior ffiod. These transactions ire removed from theBase Period to normalize the 12 ME December 2021 Test PeriSd.
Rocky Mofiteh Power
Exhibit No.40 PagB 76 of350
Cace No. PAC-E-2147
WihesE: Steven R. M@ougal
PAGE 4.3.1Roclqyfountain Piler
lddro Gemrel RilG Case - Decembcr 2021
Remove l{on{ccrrrirng Entti.rc
FERC AccountAccormt l{rmber Oqcridion Amount Aloc REF
54{,0000 5455@ Revercal of Klamath Set0ement Obllgaton 33,000,000 sG REF. 4.3
E:gense
5618000 5451i151 Retund forthe Pcak Rehtt'fty Fund (1,173,361) SG REF.4.3
Rodry mountrln Pounr
ldafio Gensal Rite GaB. - December 20llt
Sclrcrlule 300 Foee and Papcrlcea BlilnC
AqtrstncntbRcuelun:
Misc. Ehctrb Fiavenue
Misc. Electic Revenue
d
A@OUNT Tvoe
TfiAL
COI\&ANY
30,69!
Rodty Monntah Porer
Exhhit No.40 Page 77 d350
Care lb. PAGE-21-07
\rt,ihes8: Sifieven R. UeOouga
PAGE 4.4
]DAHO
FACTOR FACTOR% ALLOCATED REF#
Sihs
Sihrs
30,6U 1
1
451
451
3
3
4.4.
4.4.
ID
ID e.m.9:t8)
-IrTtlr,t
(2/O.Sl8)
-Izltzd,t
Thie inorerpntal adiw8nent incorporEtes the proposed changee to Schedute 3fl) Eee. These f€€s are summarized in the ofitiits d
Compeny wihess Mdisca S. lrldlinghem.
Rocky Mountain Power
Exhibit No. 40 Page 78 of 350
Case No. PAC-E-2147
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho Genera! Rate Case - December 2021
Schedule 300 Fees Summary
Page 4.4.1
Rule Gharoe
Times Gharged
il1no-12t31t20
Gurrent
Charqe
Proposed
Charqe
lncremental
Ghanqe
8R.2 Retumed Check Charqe 1.511 $20 312 (12.088)
12R.11 Temo Service Charoe - Sinole Phase 372 $E5 $200 42.7E0
12R 1 Temo Service Charoe - Three Phase 0 sl 15 Remove
re
Rodry ltlouilrlr Porcr
E drbit No.40 PaOp 79 d3!i0hc No. PAGE-21{7
Whess: Sven R. McDougd
Rocky tountain Power
Haho General Rate Gase -D,ecember202i
Paperloes Bill Credlt Adiustncnt
A Gountof EllgibleAgrccnrenbB Gount of Eligible tonthly Bills (A' 12)
C Gurclf Paperless Parthipation Rate
D Estimded Participatlng tonthly Bills (B'C)
E Faperless C-redit Price
F Adiustmentfor Paperless Bill Credit (D * El
Page4.4.2
84J33
1,013,194
47.ffi%
481,875
$0.50
ItrWg]
Rocky Mountaln Power
ldaho General Rate Gase - December 2021
Outslde Servlces
Adlustmentto Expense:
Outside Services Expense
Outside Services Expense
Total
of
ACCOUNT Tvpe
TOTAL
COMPANY
(1,177)ID
SO(321,326)
(322,503)
Rocky Mountain Power
Exhibit No. 40 Page 80 of 350
Case No. PAC-E-2147
Witness: Steven R. McDougal
PAGE 4.5
IDAHO
FACTOR FACTOR% ALLOCATED REF#
923
923
Situs
5.6057%
(1,177) 4.5.1
(18,013)
(19,190)
4.5.1
ln compliance with ldaho Order No. 32196, this adjustment normalizes outside services expense for the 12 months ended December
2020 to a &year average (December 20'18, December 2019, Decer$er 2020).
Rocky i/lountain Power
ldaho General Rate Case 2021
Outside Services Expense
Summary of Outside Sewices Expense by Year
Rocky Mountain Power
Exhibit No. 40 Page 81 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Page 4.5.1
Ref.4.5
Ref.4.5
Year Factor Total
CA
ID
OR
SO
UT
WA
WY
CA
ID
OR
SO
UT
WA
WY
CA
ID
OR
SO
UT
WA
WY
75,497
152
74,956
18,291,197
1,371,987
18,474
58,362_T5ggrszr12 Months Ended December 2018
12 Months Ended December 2019
12 Months Ended December 2020
Three-Year Average
128,179
77
229,996
20,368,325
1,258,081
212
55,174w
80,167
1,880
252,929
19,411,749
615,610
6,916
172,658
-u,gr,g0r
Factor Total
WY
Adiustment from December 2020 Actuals
cA 94,615lD 703oR 185,960so 19,490,424uT 1,081,893wA 8,534
95,398
-TW752T
Factor Total
CA
ID
OR
SO
UT
WA
WY
14,48
11,1771
(66,968)
(321,326)
466,283
1,618
(77,2601
-f55rr
:
Rocky Mountain Power
Exhibit No.40 Page 82 of 350
Case No. PAC-E-2147
Witness: Steven R. McDougal
Rocky Mountaln Powel
ldaho General Rate Case - December 2021
Generatlon Expense Normallzatlon
Adlustment to Expense:
Generation Overhaul Expense - Steam
Generation Overhaul Expense - Other
Total
of
PAGE 4.6
ACCOUNT Tvoe
TOTAL
COMPANY
11,397,037
(5,297,4821
6,099,555
5't0
553
1
'l
IDAHO
FACTOR FACTOR% ALLOCATED REF#
5.7220%
5.7220%
652,1,li}
(30:!,124)
349,019
SG
SG
4.6.
4.6.
This adjustment normalizes generation overhaul expenses in the '12 months ended December ?J,2O using a four-year average
methodology. ln this adjustnent, overhaul exponses from December 2017 - December 2020 are restated in constant dollars to a
December 2020 level using industry specific indices and then those constant dollars are avelaged. The actual overhaul costs for the
12 months ended December 2O2O are subtracted from the four-year average which results in this adjustment.
R.st t dot,trllaul Relt btocorEtant
Erp.m.
Rod<y Mountain Power
Exhibit No.40 Page 83 of350
Case No. PAclE-21-O7
Witness: Steven R. McDougal
Oolhrs (r)Conlt nt Dollers
Page 4.6.1
Rocky tount ln Pow.r
ldaho G.n.r.l Rato Case - Deccmber 2021
6encra0m Exp.nse l{omaltsaton
FUilGTIOt{:STEAil
Pedod o|r.rt.ul Exp.nse
RarnovE Cholla
Erpense
YearEnded Oecember2ol7 20,163,157 - 20,163,157
YearEnded December2ol8 34,051,525 (3,257,000) 30,794,525
YearEnded December20lg 37,045,683 - 37,045,683
YearEndGd Oecember2o2o 15,114,188 - 15,114,188
7.65%
3.67%
0.68%
0.00%
21,745,672
31,925,966
37,299.075
15,1't4,188
4 YearAverage - Steam 26,593,638 (814,250) 25,779,fi8
Year Ended December 2020 Overhaul Boense - Steam
m,il1,25
15,114,188 R.f.4,6.2
Adlustnont 11,397,037 Ref.4.6
FUilCTION: OTTIER
Re3taia lo ConsLnt
Period Ch,trlnul Eoonso Dollals CoGtantDolhrs
Yea.Ended December2o17 796,964 7.06% 853,199
YearEnded December2o18 5,959,360 3.97% 6,196,122
Yeat Ended tkcember 2019 2,321,350 1.05% 2345,7fi
YearEnded December2o2o 10.195.000 0.00% 10.195.m0
4 YearAverage 4,818,168 4,897,518
R.f. t1.6.2
Rcf.l.6
6.G0.555 Ref. a.6
-
Tot l Adru3tm.nt
(l) R.t 4.6.3
Rocky Mountaln Power
ldaho General Rate Case - December 2021
Generatlon Expense Normalizatlon
Exlstino Units Yr. Ended
December 2017
Yr. Ended
December 2018
Yr. Ended
December 2019
Rocky Mountain Power
Exhibit No. 40 Page 84 of 350 P4e 4.6-2
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Yr. Ended
December 2020
Steam Productlon
Blundell
Dave Johnston
Gadsby
Hunter
Huntington
Jim Bridger
Naughton
Wyodak
Cholla
Colstrip
Craig
Other Productlon
Hermiston
Currant Creek
Lake Side
Gadsby Peakers
Chehalis
319,000
5,362,747
68,308
5,906,742
4,&6,360
(18,000)
1,218,000
2,660,000
354,314
4,794,336
343,436
8,4'.t1,847
8,857,107
6,661,397
34,087
3,257,000
202,844
9,243,457
390,86s
6,206,830
12,570,354
6,237,185
1,013,147
359,914
201,0u
9,960,770
21,183
304,569
259,1 16
2,113,000
1,199,0001,181,000
Hayden - 1,338,000 - 695,633
Subtotal - Steam Ref 4.6.1
Total Steam Production 20,163,157 34,051,525 37,045,683 1 5,1 14,1 88
603,000
72,070
121,894
1,799,000
26,996
3,680,431
29,376
423,557
2,1M,380
50,170
(1,e88)
128,788
3,623,',t28
1,661,478
4,776,310
134,084
Subtotal - Other
Total - Other Production
796,964 5,959,360 2,321,350 10,195,000 Ref4.6.1
796,964 5,959,360 2,32',t,350 10,195,000
Grand Total 20,960,121 40,010,885 39,367,033 25.309.188
Rodry ttlorntah Power
E$bit No. 40 P{p 8!t of 35() PagE 43.3
Cse No. PAGE-21-07
Wiheco: Sbven R. McDougEl
Roclryf,ountain Pouer
lddro General Rde Cu - Decqnbcr 2021
Generdon Eryenre llormlazefron
STEAf,:
PercentagB Chango b Dee€Nnber 2020
OTHER:
PcrcentsOe Change b Decernber2O2O
Deso[eilSlll
7.CA'a
Itecombcr&i7
7.0694
Dcoeqberz0fg
3.87'6
Dec€ntD€r2018
3.97r
@Dsi!01!
0.6$i6
Dcoember2019
l.0t%
@&g{&
0.00,4
December2020
0.00r
Rocky Mountaan Powel
ldaho General Rate Gase - December 2021
lnsurance Expense
Adjustment to Expense:
Adjust accrual to $year average
Adjust property damage expense to 3-year Avg.
Property lnsurance - Transmission
Property lnsurance - ldaho Distribution
Property lnsurance - Non-T&D
Adjust Liability lnsurance Premium
Adjust Prcpefi lnsurance Premium
Total
Adjustment to Rate Base:
Remove lnjuries & Damages Reserve
Adiustment to Tax:
Schedule M Adjustment
Deferred lncome Tax Expense
Accumulated Defened lnmme Tax Balance
Schedule M Adjustmenl
Deferred lncome Tax Expense
of
Rocky Mountain Power
Exhibit No. 40 Page 86 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
PAGE 4.7
IDAHO
FACTOR FACTOR% ALLOCATED REF#ACCOUNT Tvpe
925 3
SCHMDT 341010 3190 3
SCHMAT 3
41110 3
TOTAL
COMPANY
(132,349,988) SO 5.60s7% (7,4'.19,192) 4.7.1
SO
SO
924
924
924
925
924
3
3
3
3
3
(5,s17)
(107,627)
25,279,496
(1:t82J23)
Situs
Situs
Situs
5.60570/6
5.60570/6
5.60570/6
5.60570/6
5.605706
Situs
Situs
129,076,676 SO
31,735,566 SO
(u,677,2561 SO
(113,il41 rD27,917 tD
(5,e17) 4.7.2- 4.7.2
(107,6271 4.7.2
1,4'.t7,',t02 4.7.3
(66,267) 4.7.3
7,235,698
1.779.012
(1,%3,e16)
(13,54,4'1
27,917
ID
ID
ID
(6,181,900)
2282 3 141,041,285 SO 5.6057% 7,906,403 4.7.1
(108,366,159)
This adjusEnent normalizes injuries and damage expense to reflect a three year average of gross expense net of insurance using the
cash method. The adjustment also recalculates the historical three.year average ldaheallocated property damage arnount using the
most recent three-year time period. The insurance premiums in the base period have been adjusted to the level expected in the next
renewal wtrich the Company plans to update in the future.
Roclry Mountaln Power
ldaho General Rate Case - December 2021
Insurance Expense
Cash paid on claims
Remove amounb not requested
Net Paid
Third party insurance claim proceeds
Remove amounb not requested
Net reimbursement fiom commercial insurance
Net Paid
Three-Year Average
Adlustment Detall:
lncluded in Unadiusted Results
Net Accrued Expense
Three-Year Average - Gash Basis
Regulatory Adjustment
lniuries & Damaoes Reserve
Rocky Mountain Porer
Exhibit No. 40 Page 87 of 35{)
Case No. PAC-E-21-07
Witness: Steven R. McDougal Page 4.7.1
Jan-18to Dec-18 Jan-19to Dec-19 Jan-20to Dec-20 Total
CashCashCashCash
5,274,989 5,'.t53,227 10,249,201 20,677,417
(1,671,91s)
1,671,915
(1,671,s15)
1,671,915
20,1t t,o,bt
6,725,889 Below
r39,075,877
6,725,889
(132,349,988)E Ref 4.7
Above
YE Balance
Dec-20
(141,041,285) Ref'[.7
Roclry tlountaln Powcr
ldaho Gensal Rsb Casc - Decembcr 2021
lnsurane Expense
Propedy Damage
Dedlltdibla
January - December 2018
January - December 2019
January - Decambet2020
Total
3 Year Average
ldaho Allocation Factor
ldahoAllocalion %
December2020 - ldaho Allocated 3 YearAverage
Amounl lnduded in Year Ended December2020
Docket No. PAC-E-11-12 ldaho Allocabd Average
AdlGtnent
Rocky Momtain Power
Exhibit No. 40 PagE 88 of 350
Case lrlo. PAGE-21.{)7
Wihecs: Steven R. McDougal
Actual Losses (after deduc{bb}
Page4.7.2
System
Trammissbn
Lcses
ldaho Dbhibution
Losses
Sysbm Non-
T&D Losses
$1,0@,N0 szil,No $1,000,N0
SG
5.722%
Situs
100%
SG
5.72%
5,917 107,627
Ro*y Mqutah Po*er
Efiitrit No.40 Pqp 89 of 350
Case l,lo. PAGE-21-07
Wihes: Sleven R. McDougal
\\!t !t
ooa.E
(r,\tg
6o.
a
EoE6o6o-c
o6!,o.
=soc6o.
(!
CLEoooEF
Ti.Pg
rtr
=oc
E
E.E
o
CLxotrI
o
o(!
E
6oc6
E6otr,oEGocFa
ra
E.tI'
s
g$s
Et aGD
IEfl$E
Eorc?
EEEHo. E pl c,,
-E=.r
EPtEPEs=
=6PE
EB
Eg
E3
E
BAtautF9EETEEEgE
rao=E3 It(, EtESEsflEE
E E fiE-,896
rE E$
Roclty Mountaln Power
ldaho General Rate Case - December 2021
Uncollec'tlble Expense and Revcnue Sensi0ve
Adlustrnent to Expense:
Adjust Trans. PD Uncoll. Ery
Uncolledible Expense
Regulatory Commission Ery
of
ACCOUNT Tvoe
TOTAL
COMPANY
Rocky Mountain Power
Exhibit No.4O Page $) of350
Case No. PACE-21-07
Witnese: Steven R. McDougal
PAGE 4.8
IDAHO
FACTOR FACTOR% ALLOCATED REF#
904
904
928
3
3
3
288,090 CNil,762 tD(50,971) rD
4.2272%
Situs
Situs
12,',t78 4.8.1u,762 4.8.2
(50,971) 4.8.3
This adjusts the uncoll€ctible elpense to a three year average as ordercd by the Commission in the ldaho General Rale Case No.
PAGE-1G07. This adjustment also replaces the Base PEriod Transmission PD uncolledible expenses with a three.year average and
normalizes regulatory commission exponses consistent with the weather normalized navenues.
Rodry tlonntah Porcr
EldriUt No. 4o Page 91 d 350
Oratlo. PAGE 2l{7
Wihetc: Sbrcn R. ilcDoqd
PAGE 4.8.1Rocky tountain Pows
ldaho Gcneial Rate Gase - Dcoember202l
Tranemiscion Power lleliwry Uncollec{ible Expense
550775 - Bad Debt Expense -
Transmisdon PD
z)18 zg8
2019 9E1.9:!3
20x)58.976
Ef,iIIT:\l?!.'I!EI-rffdril
Rocky ilountain Power
ldaho Results of Operations - December 2O2O
Revenue Sensitive ltems & Uncollectible Expense
12 Months Ended
Description
Rocky Mountain Power
Exhibit No. 40 Page 92 of 350
Case No. PAGE-21-07
Witness: Steven R. McDougal
Page 4.8.2
Uncollectible
General Business Revenues Accounts o/o
r
ID FERC
Account 904
Amount Reference
Dec-18
Dec-19
Dec-20
431,422
616,125
394,095
286,227,855
279,009,378
291,171,039
O-151o/o
O.221o/o
0.135%
Adjusted General Business Revenues
Average Uncollectible Rate
Uncollectible Expense using average rate
'12 ME December 2020 Uncollectible Expense
Adjustment to Reflect 3 Yr. Average
General Business Revenues
Adjusted General Business Revenues
Adjustments
PUC Fees %
PUC Fees Expense
271,491,123 Page 3.1.1
0.1690/o
458,857
394,095
il,762 Ref4.12
29',t,171,O39
271,491,123 Above
(19,679,916)
0.259oo/o
(50,971) Ref4.10
Rocky Mountaln Power
ldaho General Rate Case - December 2021
illembershlps & Subscrlptlons
Adlustment to Expense:
Remove Total Membershlps and Subscrlptlons
Total
Add Back 75cr6 of Natlonal & Reglonal Membershlps
of
Rocky Mountain Power
Exhibit No. 40 Page 93 of 350
Caee No. PAC-E-21-07
Witness: Steven R. McDougal
PAGE 4.9
IDAHO
FACTOR FACTOR% ALLOCATED REF#
TOTAL
AGCOUNTTvoe COMPANY
(1,722,149)
(1,722j491
930 9,242
998,279
-1fr7@
ldaho Allocated
SO Allocated
SO
ID
ID
SO
930
930
930
Memberships Allowance Adjustment12,323 75% 9,242
(96,539)
(96,539) 4.s.1
9,242
55,961
65,203
REF 4.9.1
REF4.9.1
5.6057%
Situs
Situs
5.6057%
Belortr
Belorr
1,331,039-_Tgf,sr 998,279-1N7W75%
This adjustment removes expenses in excess of Commission policy allowances as stated in the Commission order No. 29505. Per
the order, l.lational and regional trade organizations ar€ recognized at75o/o.
Rocky Mountain Power
Exhibit No. 40 Page 94 of 350
Case No. PAC-E-21-07
witness: steven R. ttcoouglt Page 4'9 1
Rocky Mountain Power
ldaho Genera! Rate Case - December 2021
Memberships and Subscriptions
Account Factor Description Amount
Remove Total Memberships and Subscriptions in Account 930.2
930.2 SO lncluded in Unadjusted Results
930.2 IDU lncluded in Unadjusted Results
Allowed National and Regional Trade Memberchips at 75%930.2 SO American Wind Energy Association930.2 SO American Wind Wildlife lnstitute930.2 lD Associated Taxpayers of ldaho930.2 lD Association of ldaho Cities930.2 SO Common Ground Alliance930.2 lD Eastern ldaho Water Rights Coalition930.2 SO Edison Electric lnstitute930.2 SO Energy Storage Association930.2 SO Energy Systems lntegration Group930.2 lD Four County Alliance of Southeast ldaho930.2 SO GridForward930.2 lD ldaho Economic Development Association930.2 lD ldaho Rural Partnership930.2 SO lntermountain Electrical Association930.2 SO Klamath Forest Protective Association930.2 SO National Electric Energy Testing, Research and Application Center930.2 SO North American Transmission Forum930.2 SO Northwest Environmental Business Council930.2 SO Northwest Hydroelectric Association930.2 SO Northwest Public Power Association930.2 SO Pacific Northurest Utilities Conference Committee930.2 lD Rexburg Area Chamber of Commerce930.2 SO Rocky Mountain Electrical League930.2 SO Smart Electric Power Alliance930.2 SO The Association of Edison llluminating Companies930.2 SO The Enterprise930.2 SO The National Hydropower Association, lnc.930.2 SO Utility Economic Development Association, lnc.930.2 SO Westem Energy Supply Transmission Associates930.2 SO Westem Labor And Management Public Affairs Committee
Total ldaho Allocated
Total SO Allocated
(1,722,14e)
(1,722,149) Ref 4.9
12,500
48,333
600
3,000
2,500
250
977,030
6,750
837
2,000
5,000
4,000
2,000
9,500
26
20,000
94,596
500
1,200
645
78,604
473
18,000
10,250
8,157
750
10,000
745
23,117
2,000
1,343,362
't2,323
't,33't ,039
1,3/lil,362
Ref 4.9
Ref 4.9
Ref 4.9
Rocky Mountaln Power
ldaho General Rate Case - December 2021
Penslon Non€ervlce Expense
AdJustmentto Expense:
Pension (Non€ervice) Expense
Post-Retirement (Non€ervice) Exp
SERP (Non-Service) Expense
Pension (SeMce) Expense
of
ACCOUNT Tvpe
Rocky Mountain Power
Exhibit No. 40 Page 95 of 350
Case No. PAGE-21-07
Wltness: Steven R. McDougal
FACTOR FACTOR%
IDAHO
ALLOCATED REF#
268,816 4.10.1
172,459 4.10.1
(1ss,805) 4.10.1
285,469
4.10.2
PAGE 4.10
TOTAL
COMPANY
1
926
926
926
930
3
3
3
4,795,370 SO
3,076,465 SO
(2,779,3921 SO
5,092,,143
5.6057%
5.6057%
5.6057%
so 5.6057%
Pursuant to ldaho Commission Order No. 32196, this adjustment removes the 2020 accrual basis pension expense for the PacifiCorp
Retirement Plan (PRP) and replacas it with a $year average. Also, this adjustment walks bnrard the Post-Retirement Welfare Plan
(PRW) non-service expense to the 2O21forecast and removes the Supplemental Executive Retirernent Plan (SERP) non-service
expense.
These pension related non-service expenses have historically been included in the company's Results of Operations report in the
Wage and Employee Benefit Adjustments (WEBA) adjustment no.'s 4.2 and 4.3. Since the nonservice expenses are not included in
the Company's capitalization calculations they will be accounted for in a new adjustment going forward. Pension related seMcE
expense will continrc to be included and treated in the WEBA adjustment no. 4.2.
Rocky Mountain Power
Exhibit No. 40 Page 96 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal Page 4.10.1
Rocky Mountain Power
ldaho General Rate Case - December 2021
Pension Non-Service Expense
GL 554022 GL 55aO23
Pension (PRP)
Non€ervice
Post-Retirement(PRW)Non- SERPNon-Expense Service Expense Service ExpenseActual Actual Actual
CalendarYear CalendarYear CalendarYearDescriotion 2020 2020 2020 Total Actual FERG Acct FactolJanuary (399,614) (363,429) 231,616 (531,427) 926 SO
GL 55.1012
February
March
April
May
June
July
August
September
October
NovembEr
December
February
March
April
May
June
July
August
September
October
November
December
(399,614)
(399,614)
(399,614)
(399,614)
(399,614)
(3s9,614)
(399,614)
(399,614)
(399,614)
(399,614)
(363,429)
(363,429)
(363.429)
(363,429)
(363,429)
(369,812)
(364,341)
(364,341)
(364,341)
(364,341)
(PRW) Non-
Service Expense
Forecasted
Calendar Year
(107,s6s)
(107,969)
(107,969)
(107,969)
(107,969)
(107,969)
(107,969)
(107,969)
(107,969)
(107,969)
231,616
231,616
231,616
231,616
23't,6't 6
231,6't6
23't,616
231,616
231,616
231,616
16
SERP Non-
Service Expense
Forecasted
Gatendar Year
(531,4?7)
(531,427)
(531,427)
(5s1,427)
1s31.427)
(s37,81 1 )
(532,339)
(s32,339)
(532,339)
(s32,339)
(107,s69)
(107,969)
(107,969)
(107,969)
(107,969)
(107,969)
(107,s6s)
(107,s69)
(107,s69)
(107,969)
so
SO
SO
SO
SO
SO
SO
SO
so
SO
so
926
926
926
926
926
926
926
926
926
926
926
Description 2021 2021 2021 Total Forecast FERC Acct FactorJanuary - (107,969) - (107,969) 926 SO
Total Actual
Total Forecasted
Total lncremental Change
GL 55/t012
Non€ervice
Expense
Forecasted
Calendar Year
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
926
926
926
926
926
926
926
926
926
926
926
Rocky Mountain Power
Exhibit No. 40 Page 97 of 350
Case No. PAC-E-21-07
Wihess: Steven R. McDougal
1O4.14o/o-5-
1q).0006T..-
5,701,131
(5,701,131)
Ref 4.10
Page 4.10.2
Rocky tlountaln Power
ldaho General RaG Case - December 2021
Penslon Related Servlce Expense
Cash Basls Pension Expense. PaciflCoro Retirement Plan (PRPI'
Pension Funding CY 2019 - Actual
Pension Funding CY 2020 - Actual
Pension Funding CY 2021 - Forecasted
Pension Funding Three'Year Average Ending December 2021
Exclude Mines
Exdude Joint Ventures
Pension Funding to Eleclric Expense
Accrual Basls Penslon Exoense (PRPI
Net Accrual Pension (SeMce) Expense in Results for 12 ME December 2O2'l
Less: Net Local 57 (SeMce) Expense in REsults br 12 ME December 2021
Adjustrnent to REmove Net Accrual Basis Pension (Service) Expense from Resulb.
$
$
$
Serylce Gosts
$
'During 2019 and 2020 cash basis pension was zero and the Company is projec{ing the same for 2021
Rocky lrlountaln Power
ldaho Genera! Rde Case - December 2021
Grcdlt Faclllty Fee
Adlustmentto Expense:
Credit facility Ee exponso
of
ACCOUNT Tvoe
s21 1
TOTAL
COMPANY
Rocky Mountain Power
Exhibit No. 40 Page 98 of 350
Case No. PAGE-21-07
Witness: Steven R. McDougal
PAGE 4.11
IDAHO
FACTOR FACTOR 0/6 ALLOCATED REF#
1,312,466 SO 5.6057%73,573 4.11.1
This adjustnent adds the credit facilities and associated commitnent fees which are a requirernent for the oompany to have access to
short-term bonowing or commErcial paper to administative and general expenses.
Rodcy Mountain Power
Exhibit No.40 Page 99 of350
Caae No. PAOE-2147
WiUtees: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Case - December 2021
Crcdit Facility Fee Miustment
e)Qeflse
Feb-20
Mar-20
Apr-20
lllay-20
Jun-20
Jul-20
Aug-20
Sef20
@-20
Nov-20
Dec-20
Pag,e 4.11.1
Ref 4.11
1M,160
u,752
100,161
97,690
186,607
104,450
104,651
104,651
104,450
104,651
108,861
12 ME December 2020 1,312,466
lnterest Expense - Credit Facility Fees FERG Acct Aloc.Tota! Co.
Rod<y ilounhin Power
Exhibit No.40 Page 100 of350
Case No. PAG.E-2'147
Wihecc: Steven R. McDouod
5. NET POWER COST
ADJUSTMENTS
Rocky Mountain Porer
Exhibit No. 40 Page 101 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal P.0ps.oroiilIDAHO 2O2O PROT@OL
t{ct Pffi Cod Adh6trrEnE fi$ 5}
TOTA
5.1
Nct PoE CosE
5.2
tlodEl Priin!
0
0
0
0
0
0
0
0
l OpdatingRoMG:
2 Gqml&ElE3Rwrc
3 lnbrdcpdtndtd
a SFcl* Sel6
5 Othdop@tnoRre
6 TotalOp.r.thgRcffi
7
8 Op@ting ExpG@s:
I Stsm Prcdlrcto.r
l0 Nrrder Prcdudion
ll ll)fdrcRp(tlclin
12 Ot H Porcr g/pply
13 Tr&$i$kr
14 Dddhnim
15 Ccblncr Aouting
16 CGblffiS.rvic&lnb
17 S.lca
19 TodOeMEOdEa
20 O.pGrrton2l &ndtatbn
22Tq6OthcrThallrqre
23 llmTu6: Fcdcrd21 Srtr
25 D.llrudll1dmTu6
26 lnEtmnlTuCEditAdi.
27 Mi$ Rcvffrc & EO6e
2E Total Opmting Expcns:
A30 Opaslir! Rry For Rctum;
3t
32 Rdc Ba$:
a3 Ehcfic Plst ln Soflh.
35 Mi$ Dcfcmd DcbiE
36 Elcc Pl4t Acq Aq
37 Pensi.rc
38 P'lpqyrffit3
39 Fud$d(/o iftuid&suppllcsill Wdking C8pltal
42 W€lrEiation Lffs
43 Mi$ R6t! Be
4/t TotalELcficPl6nt
45
45 Dcdudim:
47 Aam PYov Fa DGpllc
49A6mD.rllrmTu
5l CrEtqEAdYFtrCdrt
5a Crisb{M Sflicr DGOodts
53 Mislm D.ducfons
5455 Totalorducilom:
56
57 ToldR.tcBe:
58
59
60 &emtldRO€lrpoct
51
62
63
&t TAX CALCULATION:
65
66 Opdating Rffirc
67 OOrd Doductds
68 lnb6t(AFUOC)
69 lnbr!6i
16.461./O3 16,,161,lo3
Totd tlmdid
15,461,/O3 16,451,403
(2,071318)(2.071,4r8)
10,75I.967
74.26
10.73i|.5237{/,N 23,44
9130,835
1,U2
6,9E9
9,lo7,391 23,414
1,U2
6.989
r.393,0r5
3r5179
17,912
t,4i4,Gro
340,252
(21,0741
6,n31
17,912
r't,186,072 ,141.733 24,W
5,295,330 5,3'19,670 (24,W|
M3n 266,377
265,37 266.377
(1,64.21
(6,989)
666
(1,8.,21
(6,989)
666
(8,16s)(8.r6s)
25,.,212 2fi,212
t.04it%1.053%
1.o21,737 7.O54.O12
-0.010%
(u,275)
0.(xx)%0.00096 0.m0r6 0.000%
8.831
81,@
8,831
8r.682
6,gila.886
315,479
7,031.0r2
3fr.252
(105,126)
(4,rrc)
71 Sdcddo'tf D.drciir
72 lm Baforc Tu
73
74 Stiirll1mTu6
75
76 Ta€bblnqE
77
1,393,015 l,.l14.(EO (21,0711
Rocky Mountain Power
ldaho General Rate Gase - December 2021
Net Power Costs
Adjustment to Revenue:
Sales for Resale (Account 'ltlflExisting Firm PPL
Existing Firm UPL
Post-Merger Firm
Non-Firm
Total Sales for Resale
Adjustment to Expense:
Purchased Power (Account 555)
Existing Firm Demand PPL
Existing Firm Demand UPL
Existing Firm Energy
Post-merger Firm
Post-merger Firm - Situs
Secondary Purchases
Seasonal Contracts
Other Generation
Total Purchased Power Adjustments:
Wheeling Expense (Account 565)
Existing Firm PPL
Existing Firm UPL
Post-merger Firm
Non-Firm
Total Wheeling Expense Adjustments:
Fuel Expense (Accounts flll, 503, 544
Fuel - Overburden Amortization - ldaho
Fuel - Overburden Amortization - Wyoming
Fuel Consumed - Coal
Fuel Consumed - Gas
Steam from Other Sources
Natural Gas Consumed
Simple Cycle Combustion Turbines
Cholla / APS Exchange
Total Fuel Expense Adjustments:
TOTAL
ACCOUNT Twe COMPANY
Rocky Mountain Power
Exhibit No.40 Page 102 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal PAGE 5.1
IDAHO
FACTOR FACTOR 0/6 ALLOCATED REF#
447NPC
447NPC
447NPC
zt4TNPC
555NPC
5s5NPC
555NPC
555NPC
555NPC
555NPC
555NPC
555NPC
5.7220Yo
5.7220o/o
6.5257o/o
5.7220Yo
Situs
6.5257o/o
5.722OYo
5.7220o/o
5.7220o/o
5.7220o/o
5.7220o/o
6.5257o/o
5.7220o/o
5.7220o/o
5.7?20Yo
6.5257o/o
Situs
Situs
6.5257o/o
6.5257o/o
6.5257o/o
6.5257o/o
6.5257o/o
6.5257Yo
5.722oo/o
Situs
565NPC
565NPC
565NPC
565NPC
501NPC
5O1NPC
501NPC
501NPC
503NPC
547NPC
547NPC
5O1NPC
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
2U,U7,543
2,662,525
287,310,068
17,323,444
13,095,529
69,767,409
99,919,690
(8,432,769)
(4,531,043)
187Jt42261
22,001,2U
(9,468,62e)
416,246
12,948,881
127,4U
3s8,652
16,657,371
(s,847,s70)
(2,092,s221
(29,610,492)
u2,455
(42,413,061)@
16,287,655
173,748
16,461,403 5.1.1
991,255
749,332
4,552,804
5,717,M8
(2es,682)
1'.t,7',t5,157 s.1.1
1,2ffi,922
(s41,7ee)
27,163
744,286 5.1.1
127,4U
SG
SG
SG
SE
SG
SG
SE
SG
UT
SE
SG
SG
SG
SG
SG
SE
ID
WY
SE
SE
SE
SE
SE
SE
1,087,008
(381,594)
(136,551)
(1,932,289)
41,925
(2,767,745)
(3,961,782) 5.1.1
Total Power Gost Adjustment
Reasonable Energy Price for CIF's:
System assignment to Situs
Situs assignment to ldaho
of ustment:
(149,396,629)
(1,s89,142) SG1,000,662 tD
(7.$3.742t 5.1.'t
(90,e31) 5.1.4
1,000,662 5.1.4
555NPC
555NPC
3
3
This net power cost adjustment normalizes power costs by adlusting sales for resale, purchased pouer, wheeling and fuel in a
manner consistent with the contractual terms of sales and purchase agreements, and normal hydro and temperature
conditions for the 12 month period ending December 2O21 . The GRID study for this adlustment is based on temperature
adjusted normalized loads for the 12 months ended December 2020.
Rocky Mountain Power
Exhibit No.40 Page 103 of 350
Case No. PAC-E-21-07
e I ts ts B B B H o B UWitness: Steven R. McDougal.FE8888,, ESaSEuEgeE.e 88gu
6ntstsNOOOl6066lloFdrji.ici.\ini
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S,iTI;eEi
ld.ho oqt.nd Rcb c8. -D.c6t!.r2021
l{.( Pow.r Coil3
Pedod Et dirrg
D&-21
SPECIAL SALES FOR RESALE
Pmific Pr€ MoEp,
Post M€rgcr
Utrah Pr€ M€ryrr
NonFim Sub Totel
TOTAL SPECIAL SALES
PURCHASED POWER & NET INTERCHAI.IGE
BPA Pc.k Purcfias
Pacific Capaciv
Mid Columbia
MisdPacific
O.F. ContactE/PPL
Small PurEfias.s w€st
Pacific Sub TotBl
G€flr3t ta
GSLM
QF conbects/t PL
IPP Leyofr
Small Pu]t[las€s€ct
UP&L b PP&L
UiEh Sub Total
APs Suppl€montal
Avoirod CoBt RffifEa
BPA R.scrva Rrdlasa
Sirdy R6ultl
MERGED PEAIOENERGY SPL]T
(3t
Ple-il€rgEr
Damnd
I,E45,r 13
x,m1
8,049,070
17,323,44
13,095,529
13,095,520
Rodcy Mountain Power
Exhibit No.40 Page 104 of 350
Case No. PAo.E-2147
Witnese: Steven R. McDougal
Non-Fim
Page5.'1.2
Merfd
01n1-12n1
.ltx|,092,258
463,092,258
28,817,0113
141,109
157,670,8ss
180,020,005
1,717,424
1n.w.o21
13,905
179,635,753
11,723,3r I
8.908,(x4
5,389,073
3,863,900
0,590,740
33,432,6()()
2,615,653
4,72e
4322374
175,517
4,828,(x0
2,240,U7
7,081,215
7.1n.WO
15,101,879
1,795,505
4,537,906
20,712,515
40,663,,183
10,20/.273
o,83'r,82O)
5,400,0(x)
Plr-iiorgEr
Eoegr
20,171,930
1r 1,848
42,139,532
egrLu9lcrr
1103,@2,258
/163,0S2258
100,882,250
159,196,125
159,1S8,125
fi,723311
E,908,044
5,309,073
3,m3,906
9.5Se.Zt6
st,432,000
2,615,04t3
s,724
0,322,370
175,517
4,828.90
2.240,*7
7,081,219
7,129,800
15,10r,879
1,795,505
4,537,990
20,712,5'.t5
40,603,.t83
10,20/.,213
0,831,020)
5,lu)0,000
'r06,882,250
42,423,?10
1,717,824
5.612.370
13,905
7,3'14,090
APS Supplernontel
Avoirsd Co6tR6ourc.
Cast Solar
Coder Sp.ingE wird
Cedar Spring8 Wird lll
Combins HilEWind
Covs Mountain Solar
Cove Morntafui Solar ll
Dos€ratPwdtasa
Eagle Momt in - uAr'rPsruMPA
G€orgbPadlic Cdnas
Graphib Solar
H€rmEbn PurclEs€
Holl€shoa solar
Hunter Solar
Huicane Purtfiasc
llagcoQ
MagooryR€€aN6
Milk;an Solet
Mihord SolarNtg
Old MillSdil
}lorEanbRsw6
ftins\rill€ Solar
Rod( Riverwind
Rockot Sohr
Sigurd Sohr
Soda Lako Geothemd
Thrao Bufrs6 Wid
Top of th. Wo.ld Wird
Tri€t bPurdle
wolvdirE Crskwind
UTSohrAdjEtrent
PSCo ElcfiangE
Rocftlom0lltPor.r
Srho Gfr.lt R.i Cs -D.sirD.r202l
[.tPor.?Codr
fr/i,dEttif,g
De-21
Soatond Pudr.r.d Povr.r
Cocrt laliri20i34010qdanBehdlgPr ds3gmdTfin Firn Plft*Eo.
l{.\rFim&aTdl
ftu$rton Clla g.
Non Fim $nTel
TOTAL PURCI.IASED PW & NET hIT,
WHEELNG & U. OF F. EXPENSE
Pecano Fim Wh..etg.rd U8. d F.q'Uli
t tat FimWh.lle a|rd Usoof F.dnin
Post llcrger
NonfrmliYh..lho
Cr.b
ClElEIg
CuvatCllclr
DireJolndon
G.dbDy
G..hRCT
fl.yrhn
llcntriionllr{or
Hrlntdon
Jhr Brkb3tt llsirrlt k!Sir.2
lhghbn-G.s
Neugttul
Wyod(
TOTAL FUEL BURN EXPENSE
OTHER GENERATIOI{ EXPENSS
Bfnd.f
TOTAL OTHER GEN. E(PENSE
NETPOWERCOST
strc,R..ufi.
MERGED PEAI(ENERGY SPUT
PI.-tl,Loar
D.ilE d
3X1,4r8,973
zt,u1fi1
22,@1N
Rodry l{ountain Porrcr
EldrihtNo.4() Pqp 105 of 3fl1
Casc tlo. PAGE-21-{I7
Wihete: Sbven R. McDougal
N*Fim
FI
PodilUl€rEr
P.9.5.1.3
217,E19,306
03,500,800
i075,387,(xE
711,1&j,122
tm,(Hl.o08
120.0&t0E
til€qad$&t&
217,849,306
63,5$.880
.175,387,(x6
&11,6!tl,8u
?2po1,2U
t20,0fi1.090
12,U3,742
PE{i.rg.r
Eornq
60,767,lo9
12,0A3,712
TOTAL WHEELII{G & U. OF F. EXPENSE 15'1,137,105
C€rton
Chot
Coktts
14043,712
1848f,€0
$,017?91
50,059,738
23,90e,2so
52268,3Sr
5,075,018
3,044.08't
1r,031357
25.050.7811s:2Esr7
98,7S0,530
195,570,154
30,983,311
47,300,380
n,a12,'.t85
70,851,544
10,404,,li!o
10,017294
56,(E9J38
23,9e"?96
522E8.367
s,Ofli,o18
3,044,09/t
'1'1.904157
25,663,7611A%,*5t
08,790,530
195,5rc,151
39,983,3rr
47,300.980
27,O12,16
7E 851,544
25,650,886
828,0{X,18/t
4,410,5&l
25,0flt,888
628,804,184
4,410,56.1
4.410,56tt4J10,584
I,lGt ltT,ate 52,am3n 80,7r7rot !a5,oaa,ttt 307ra5r03
R.f t.l.l
Rocky Mountain Power
Exhibit No.40 Page 106 of350
Case No. PAC-E-21-07
0a
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Rocky lrlountain Power
ldaho General Rate Case - December202l
NodalPricing
Adjustnent to Expense:
Other Expenses
lntangible Plant Amortization
General Plant Depreciation
Adjustment to Rate Base:
lntrangible Plant
General Plant
Accum. Amort. for lntangible Plant
Accum. Depr. for General Plant
Adiustment to Tax:
Schedule M Adjustment
Schedule M Adjustment
Defened lnc Tax Exp
Defened lnc Tax Exp
ADIT Balance - 13 MA 2021
of
AccouNr rvoe "Jfllt*"
Rod<y Mountain Power
Exhibit No. 40 Page '107 of 350
Case No. PAC-E-21-07
Wittess: Steven R. McDougal
PAGE 5.2
IDAHO
FACTOR FACTORo/o ALLOCATED REF#
557
40/.IP
4O3GP
303
397
111tP
1O8GP
SCHMAT
SCHMDT
41110
41010
282
409,716
122,140
32,191
3,724,224 SG931,056 SG
(122,140) SG(32,191) SG
154,331 SG
1,427,495 SG
(37,e45) SG350,973 SG11,U2 SG
213/t02 5.2.1
53,275 5.2.1
(6,s8e) s.2.1('t,u2) 5.2.',1
8,831
81,682
(2,171)
20,083
ooo
3
3
3
3
3
3
3
3
3
3
3
3
SG
SG
SG
5.722Oo/o
5.7220Yo
5.722oo/o
5.72200/o
5.7220o/o
5.7220o/o
5.722oo/o
5.7220o/o
5.7220o/o
5.722oo/o
5.7220Yo
5.7220o/o
23,44
6,989
'l ,u2
5.2.2
5.2.1
5.2.',1
This adjustment adds the software related rate base and ongoing O&M costs for the Nodal Pricing Model as agreed upon in
the Multi-State Process filed in tlocket No. PAC-E-19-20, Appendix D.
Rocky Mountain Porver
Exhibit No. 40 Page 108 of 350
Case No. PAGE-21-07
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Case - December 2021
NodalPricing
'2018 Stipulated Rafes - lntangible Plant
"2018 Stipulafed Rates - General Plant
Page 5.2.1
3.280%
3.457o/o
Electric Plant in Service
Account
303
Factor Dec-21
!ntangible (Softrare)SG 3,724,224 Ref.5.2
Amortization Exoense*
Account
404tP
Factor Dec-21
lntangible Plant Amortization SG 122,140 Ref.5.2
Amortization Reserve
Account
111tP
Factor Dec-21
Accum. Amort. for lntangible Plant SG (122,140) Ref.5.2
Electric Plant in Service
Account Factor Dec-21
General (Hardware)397 SG 931,056 Ref.5.2
Deorciation Exoense*
Account
4O3GP
Factor Dec-21
General Plant Depreciation SG 32,191 Ref.5.2
Depreciation Reserve
Account
1O8GP
Factor Dec-21
Accum. Depr. for General Plant SG (32,191) Ref.5.2
Rocky f,ounbin Power
l&ho General Rate Case - Ilccember 2021
l{odal Pdcing
Proiect
Rodry tlonnHr Poruur
E,dlbilNo..f0 Pagp lO9of 350
Case nb. PAC-E-21-{17
Wlneee: Sven R. ltlcDongsl
Proiect
Capital Amount
Page5.2.2
Date
lntangible Plant
l,lodal Pricing Model- Softrare
General Plant
Nodal Pricing ttlbdel - Hardrare Equipment
Inctemental OAm
PCI Maintenance
PClHosting
Aurora (Energy Exemplar) Uenses
Set[eCore Maintenane
12131D021 $ 3,724,24
12131t2021 $931,056
185,000
50,(p0
1U,716
$
$
$
Ref 5.2
Rocky Mountain Power
Exhibit No. 40 Page 110 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
6, DEPRECIATION &
AMORTIZATION
ADJUSTMENTS
Rocky Mountain Power
Exhibit No. 40 Page 111 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal Pasp6.0ro.alIDAHO 2(}20 PROTOCOL
Ocg.dstion & tumrliatio Cfab 6)
TOTAL
Total l,lqmlizcd
6.1
Dep.Eillim &
ArEtizatimEo6s
6.2
Dcprcdatim &
Affilizlis
Ra.da
6.3
h/drcDffiissiming
6.4
Dcpreistiil
AI@tim
CqrEcfim
6.5 6-5.1
N* OcpGjatim P{t 2 NryStudy OcpGitrlin Study
1 Opqating Revarcs:
2 GclmlBusin6Rryilu6
3 lntsdcp6rbffital
4 Spccjal Sd6
5 Otlu OpcratirE Rcvqu6
5 Total Opcrsting Rarcnues
7
I OpdEting Expcns:
9 Stcm Prcdudiil
11 llydDPrcduc,tiff
12 O$dPoWSupply
13 Tmsisskm
14 DistihJtion
15 C6tffiA@unting
16 Custdffi Sfli6 E hb
'17 Sd6
18 Addnisfatue E Gcnml
19 TotalO&M E)Qds
20 Dogrdstiff
21 Amrlizdlr
22 Tax6OthcrThmlffi
23 llmTax6: Fcdcral
24 Statr
25 DcffrldlnmTu6
26 lnv*tnst Tu CGdit Adi.
27 Mi$ RrHr & Expcng
Total Operating Erpcns6:
OpcEti E Rcv Fs Rctum:
15 t,878
'11,727.m
2,548,140
79r.659
103,872
(179,s23)
(40,6t)
59.573
15.794
9,696
E,067
33.568
11,489
634
59,5,3
12,859
15.794
9.896
8.067
33,568
1 1,489
634
12.859
151.878
(140.3s9)
(31.787)
(3,375,027)
(s,140)
(1,1er)
5,305
(167.684)
73.633
18.854
4,270
1 1,103.254
(2,22s,82s')
(504,086)
(30,446)
(6,895)
28x
30
31
323
1U.m,U/4 O/5,Jil (70,927\8,373,v2 14,537
(10.880.074)(675.3s0)(0)70,927 (8,373,342) (114,s37)
Ratr B!$:
Eletic Plant ln Sflico
34 Pl6nt HGld b Futuc Us
35 Mi$ffircdDcbG
35 Eirc Ptant Acq Adi
37 Pffiiffi
38 PEpaymdts
39 Fucl Sbci
40 Mltaid & Suppli6
41 WqImg Carrital
42 Weathdiatix LMs
.13 Mi$ R.tc Be,14 TotalElccticPlanl:
45il6 Dc{ird*ms:
47 A@m Pu Fd Dlpre
48 A6m P@ Fc Atrpd
49 A@m Ocl lnmc Tax
50 UErulizcd ITC
51 C6tffiAdvFscfist
52 C6bffi SflicE O€posits
53 MiwimsM.rdims
5455 Tolal Drducoons:
565I Tot l R6t Be:
58
59
60 Estimstcd ROE impact
61
62
63
64 T/V\ CALCULATION:
65
66 Opccting Revsua
67 Othd Dcdudios
6E lnbrcst (AFUDC)
69 lntcct
70 Sdrcdulc 'M' Additions
71 SdEdulc 'M' Dcductioos
72 llrmB€tulTu
73
74 Statr l|1com Tilcs
75
76 Tuablc lnm
n
78 Fcdcrd ltlmTilG
(540,186)
o6,460)
25,il2
r21.802
2,2't4,806
2,214,W6
(6.5E6.782)
06.460)
2,648,379
(r,r08,945)
(7,123,807)(616,645)147,444
-2.070%
(14,427,2471
13,727,@3
-0.134%
(895.531)
0.012%4.003%
(25,6/.21
0.014%-1.657%
94,051 (t 1.103,254)
{.023%
(151,878)
(700,164)
(31.787)
(895,s31)
(40,657)
(1 1,103,254)
(so4,088)
(rsl,878)
(6,89s)
(2s,il21
(1. r64)
94,05'l
4.270
(658.3r/)(8s4,874)(24,478)89,781 (10,s99.167)(1i14,983)
(140,359)(179,s23)(s,r40)18,8t1 12,?25,825)(30,4116)
roAHo zrroPRoTocot-
I]GPrEdbo&Arolizlton Oab6)
TOTA
I OpsatheRmc:2GffidBGbcsRre
3 mcrdlpdtm0d
4 SpcddSCG
5 O0sopddhgRffi6 Totd@iERME
7
8 OpmtngEecm3:
9 S1rm Produclin
tl l.i/doPrcilctld!
12 OtsPo6&ppty
13 TEHrtssian
14 DBublllhn
f5 CusioffiAmtno
15 CGtdrs Scrvi€ A lnb
17 S€h6
18 Adrinis[8fi€ A GmrC
19 To|dOAMExprns
20 OcrGddm
21 Aruliaton
22 Tu6Ofi.rThsllrm
23 llrdETuG: F.ddd24 S'ffi25MlmTsB
26 krEsfirf,t Tu clldtldj.
27 Mi$RmEEreG.
Totd Opcntne EJAccs:
Opdlting Rry Fq Rstrm:
Rod<y Mountain Power
Exhibit No. 40 Page 112 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougaPaece.o.t rad
06.5.2 6.5.3 6.6
PJI3N* P.il41,1il DmtsdoniE
Ocprcddo.r Sludy DcArar{iff St dy Cct
0
0
0
00
2.251.276
s09,852
(2761,1271
30.4,t6
6,895
(37,v21
2,370,635
(582.863)
28
29
30
31
32gt
o o 17A7 7r2
(0) (0) (1,7fi,7r21
RabBe:
Elcctic Plfft ln Sdvt€
34 PlmtHddlb.FulEUe
3lt Mi$D.GmdDGblB
36 ElccPlslAcqAdi
37 PrGhos
38 PEDly'n flt3
39 Fud S-bd(lo Mdqid & SupglL.
41 Wqtdngc+td
.13 MEc Ratc B.eil,l Totl Elcc[ic Plmt
45
46 Daducilo.r3:
47 AemPrwFqD.F*
49A6nO.illlmTu
50 UmliadlTc
51 CrEioms AdY F( CoaEi
52 CrisbrE Sarvica OlpciB
53 Miscctrfli@s Dcdudons
5455 Totd D.dudiffi:
56.5, Td ttetrBs:
58
59
60 Esfin tld ROE irT.ct
6t
62
63
64 TAXCALCUUTION:
65
65 Op@tngRffiG
67 OOs Dcdrclic
68 htlcC (AFUDC)
69 lnbcc
2214,806
2.214.806
(6,072238)
2,798,458 (27r,E)1)
(r,1m.945)
IBfi2 23,l\2 794 aAA fi masl
(E,072,238)2,7S8,458 83i',970
0.t5516 {.05:t96 .{r.36996 0.(xDs6 0.mo96 0.0@q6 0.qxr96
(2,370,635)
11,2fi,212 151,E78
11,Xn,212
5(x),852
15r,E78
6,895
to-720-:t60 t4a 98i:t
2251,276 30,446
7l Sdrrdlc.l,l.Dcduclirc
72 lrmB6cTu
7374Sn!i6llmTc
75
76 Tslblcllrdm
7t
2'370,8x'
Rocky Mountrain Power
Exhibit No. 40 Page 113 of 350
Case No. PAC-E-2l-07
Witness: Steven R. McDougalRocky Mountain Power
ldaho General Rate Case - December 2021
Deprcciation & Amortization Eleense
ACCOUNT Tvoe
4O3HP
4030P
403TP
403364
4O3GP
4O3GP
40/.tP
4O3HP
4030P
403TP
403364
4O3GP
40/,IP
FACTOR FACTOR%
PAGE 6.1
76,460
616,645
IDAHO
ALLOCATED REF#
34,861
50,778
197,104
179,358
78,085
TOTAL
COMPANY
Adjustment to Expense:
Hydro Production
Other Production
Transmission
Distribution - ldaho
GeneralPlant
GeneralPlant
lntangible Plant
Total
Hydro Production
Other Production
Transmission
Distribution - ldaho
GeneralPlant
lntangible Plant
Total
of
2
2
2
2
2
2
2
66,579
623,686
2,137,159
74,U1
240,361
23,966
SG.P 5.7220o/o 3,8105.7220o/o 35,6885.7220o/o 122,289Situs 74,U1s.6057% 13,4745.7220Yo 1,3715.60570/o 27,412
278,885 6.1.1
SG
SG
ID
SO
SG
SO489,002
3,655,594
3 609,2333 887,4073 3,444,6453 179,3583 1,392,9503 1,363,953
7,877,il6
SG-P
SG
SG
ID
SO
SO
5.722lo/o
5.7220o/o
5.7220o/o
Situs
5.60570/o
5.6O57o/o
6.1.1
This adjustment enters into the test period results depreciation and amortization expense for the major plant additions
added to rate base in adjustment 8.5.
Mountain Power
Page 114of350
No. PAC-E-2l-07
R. McDougal
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Rocky Mountain Porer
Exhibit No. 40 Page 1 '15 of 350
Case No. PAC-E-21-07
Wihess: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Case - December 2021
D,epreciation & Amortization Reserve
PAGE 6.2
IDAHO
ALLOCATED REF#
TOTAL
ACCOUNTTvoe COMPANY FACTOR FACTOR%
Adjustment to Rate Base:
Hydro Production
Other Production
Transmission
Distribution - ldaho
GeneralPlant
lntangible Plant
Tota!
1O8HP
1080P
1O8TP
108364
1O8GP
111tP
(60e,233)
(887,407)
(3,4,f4,6'+5)
(17e,358)
(1,392,9s0)
5.7220o/o
5.7220o/o
5.7220o/o
Situs
5.60570/o
5.60570/o
(34,861)
(50,28)
(1e7,104)
(17e,358)
(78,085)
3
3
3
3
3
3
SG-P
SG
SG
ID
SO
SO(1,363,953)
(7,877,s46)
(76,460)
(616,e6)6.2.1
This adjustment enters into the test period results depreciation and amortization reserve for the major plant additions added
to rate base in adjustment 8.5.
ol
ao
od,
Rocky Mountain Power
Exhibit No. 40 Page 1'16 of 350
Case No. PAC-E-21-07
Witness: Sleven R. McDougal
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Rocky Mountain Power
Exhibit No. 40 Page 117 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Case - December 2021
Hydro Decommissioning
PAGE 6.3
REF#ACCOUNT Tvpe
1O8HP
1O8HP
SCHMAT 3
SCHMDT 341110 3282 3
TOTAL
COMPANY
728,396
(M8,125)
1 10,184
2,128,W
FACTOR FACTOR o/o
SG-P 5.722Oo/oSG-U 5.7220Yo
5.722oo/o
5.7220o/o
5.7220Yo
5.7220o/o
IDAHO
ALLOCATED
41,679
(2s,6/.2)
6,305
12',1,802
Adjustment to Rate Base:
Depreciation Reserve
Depreciation Reserve
Total
Adjustment to Tax
Schedule M Adjustment
Schedule M Adjustment
Defened lncome Tax Expense
ADIT Y/E Balance
6.3.
6.3.
3
3 (280,272\
4/,8,125
(16,037)
25,U2
SG
SG
SG
SG
6.3.2
6.3.2
6.3.2
6.3.2
6.3.1
6.3.1
6.3.1
Adjustment to December 2021 Year-End Balance for Projected Spend / Accrual Detail:
December 202OYear End Reserve Balance (9,105,887)
December 2021Year End Reserve Balance (8,657,762)
Total Adjustment to Average Reserve 448,125
of
ln the current depreciation study, filed with the Commission in 2018, the Gompany updated the accrual amounts
to the decommissioning fund in order to build up a reserve for possible decommissioning of some of the
remaining smaller hydro plants. This adjustment is to accrue $448 thousand for decommissioning costs of
various hydro facilities over the next five years that have a probability of being decommissioned during the next
ten years. This adjustment walks the depreciation reserve balance to the December 2021 year-end level.
Rocky Mountain Powerc E hibit No. 40 Paoe 118 of 350oo
oG
Case No. PAC-E-21-O7
Steven R. McDougal
d
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Tax Surmely
Rocky Mountain Power
Exhibit No.40 Page '119 of 350
Case No. PAGE-21-07
Wihess: Steven R. McDougal
R.t 6.3
Page 6.3.2
Trr Dedtrcffan Eoot &north2tin Eoo!(-Tax
DlllEm.
Daftltlld [rcom TarEm DcfrIrldtrcolm
Til
December-20
January-21
February-21
March-21
April-21
May-21
June-21
July-21
August2l
September-21
October-2,|
November-21
December-21
147,fi1
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'141,551
(37,3411
(s7,344)
(37,3{41
137,U4')(37,w|
(37,344)
(37,3{4)
(37,344)
(37.344)
(37,344)
(37,344)
a7.u4l
(s6,278)
9,182
9,182
9,182
9,182
9,182
9.182
9,182
9,182
9,182
9.182
9,182
9.182
22fi,8282&,il6
2,2o,4U
2,211.282
2,202.100
2,192.918
2,1&1,736
2,174,sil
2,165,372
2,156,190
2,147,008
2,137,426
2.128.W
TOTAL tua 11 u,/aa 1?l 1lt] 1n4
(448.125) SCHMAT R.t6.3Deprecbtbn
Rocky Mountain Power
Exhibit No. 40 Page 120 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Case - Ilecember 2021
Depreciation Allocation Correction
TOTAL
COMPANY FACTOR FACTOR%
IDAHO
ALLOCATED
PAGE 6.4
REF#ACCOUNT Tvoe
4O3SP
4O3SP
407
407
407
407
Adjustment to Expense:
Remove syst. alloc. defenal
Remove syst. alloc. give-back reversal
Add Situs alloc. deferral
Add Situs alloc. defenal
Add Situs alloc. defenal
Add Situs alloc. defenal
Total
of
1 (638,683) SG'l (2,291,814) SG1 128,U3 UT1 73,633 tD1 442,1911 2,291,814 0R
5,184
5.7220o/o
5.7220o/o
Situs
Situs
Situs
Situs
(36,546)
(131,13e)
73,633
6.4.1
6.4.2
6.4.1
6.4.1
6.4.1
6.4.2
(%,051)
The Company established a regulatory asset to track and defer any aggregate net increase in allocated depreciation
expense in dockets in Wyoming, Utah, and ldaho for depreciation rates that became effective January 1, 2014. This
defened amount is reflected in historical data on a system-allocated basis, but should only be situs-assigned to Wyoming,
Utah and ldaho. This adjustment removes the non-carbon related deferred depreciation expense from historical data for the
Results of Operations. Also being removed in this adjustment is the steam plant give-back reversal in Oregon established
as part of the 2012 depreciation study.
Rocky Mountain Power
Exhibit No.40 Page 121 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
page 6.4.1Rocky Xlountain Pow€l
ldaho General Rate Case - December 2021
Oepreciation Allocaffon Conectlon AdjGtment
Actual
Conect
Utah Depr
ldaho Depr
Wyoming Depr
NUTIL Depr
Account
4035P
Amount
638,683
407
407
407
407
Ref. G.4
Ref.6.4
Ref.6.4
Ref.6.4
Ref.6.4
Amount Descriotion
10,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Defened Oepr Exp - Steam - WY
(166,549) Defer Deprec Expense - Steam - lD
168,078 lD ECAM Def Depr Amort - FY2020
(432) Cholla Plant FERC Adj-Accum Depr
10,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(167,191 ) Defer Deprec Expense - Steam - lD
(432) Cholla Plant FERC Adj-Accum Depr
175,246 lO - ECAM Def Depr Amort - FY2020
10,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Deferred Depr Exp - Steam - WY
(168,,t40) Defer Deprec Expense - Steam - lD
(432) Cholla Plant FERC Adj-Accum Depr
173,691 lO - ECAM Def Depr Amort - FY2020
10,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(168,350) Defer Deprec Expense - Steam - lD
(432) Cholla Plant FERC Adj-Accum Depr
170,559 lD - ECAM Def Depr Amort - FY2020
10,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Oefened Depr Exp - Steam - WY
(170,008) Defer Deprec Expense - Steam - lD
(432) Cholla Plant FERC Adj-Accum Depr
173,146 lD - ECAM Def Depr Amort - FY2020
10,670 Amortize Defened Oepr Exp - Steam - UT
36,849 Amortize Deferred Depr Exp - Steam - WY
(170,487\ D6fer Deprec Exp€nse - Steam - lD
(432) Cholla Plant FERC Adj-Accum Depr
180,629 lD - ECAM Def Depr Amort - FY2020
10,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Defened Oepr Exp - Steam - WY
(170,211l- Defer Deprec Exp€nse - Steam - lD
(432) Cholla Plant FERC Adj-Accum Depr
184,935 lO - ECAM Def Depr Amort - FY2020
10,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(169,827) Defer Deprec Expense - Steam - lD
(432) Cholla Plant FERC Adi-Accum Depr'182,833 lD - ECAM Def DeprAmon-FY2020
10,670 Amortize Deferred Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(171,927) Defer Deprec Expense - Steam - lD
(432) Cholla Plant FERC Adj-Accum Depr
178,731 lO - ECAM Def Depr Amort - FY2020
10,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(172,193) Defer Deprec Expense - Steam - lD
(432) Cholla Plant FERC Adj-Accum Depr
175,280 lD - ECAM Def Depr Amort - FY2020
10,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortiz€ Defened Depr Exp - Steam - WY
(171,907) Defer Deprec Expense - Steam - lD
(432) Cholla Plant FERC Adj-Accum Depr
182,085 lD - ECAM Def Depr Amort - FY2020
10,670 Amortize Defened Depr Exp - Steam - UT
36,E49 Amortize Defened Depr Exp - Steam - WY
(172,7'l'l) Defer Deprec Expense - Steam - lD
(432) Cholla Plant FERC Adj-Accum Depr
168,220 lD - ECAM Def
Actual Conect
FERC Account FERC Location Allocation Allocation
Factor
SG
UT
ID
WYP
NUTIL
Calendar
Year
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
Total
't28,04:t
73,6:!3
u2,191
(5.1841
638,6E3
-
Period Account NumberI 5651311 565131'I 5651311 565131I 565't 312 5651312 565t312 5651312 565't 312 5651313 565 t 3'l3 5651313 5651313 5651313 5651314 5651314 5651314 5651314 565't 314 5651315 5651315 5651315 565131s 5651315 5651316 5651316 5651316 5651316 5651316 5651317 5651317 56513'l7 5651317 5651317 565131I 565131I 565131I 565131I 5651318 565131I 565131I 5651319 565131I 565131I 565t31't0 56513110 56513110 565131
10 565131
't 0 56513111 56513111 565131't1 56513111 56513111 56513112 56513112 565131't2 56513112 56513112 565131
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
UT
WYP
ID
ID
NUTIL
UT
WYP
ID
NUTIL
ID
UT
WYP
ID
NUTIL
ID
UT
WYP
ID
NUTIL
ID
UT
WYP
ID
NUTIL
ID
UT
WYP
ID
NUTIL
ID
UT
WYP
ID
NUTIL
ID
UT
VVYP
to
NUTIL
ID
UT
WYP
ID
NUTIL
ID
UT
WYP
ID
NUTIL
ID
UT
WYP
ID
NUTIL
ID
UT
WYP
ID
NUTIL
ID
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
-u
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
638,683
Depr Amort - FY2021
Rocky Mountain Power
Exhibit No. 40 Page 122 ol 35O
Case No. PAC-E-21-07
Witness: Steven R. McDougal
PageRocky Uountain Powet
ldaho General Rate Caso - Oec.mber 2021
Depreciation Allocatlon Correction AdJuttment
Actual
Amount
2,291,811
Conect
Oregon Give-Back 407 2,n1,4{
Calendar
Period Account Number'I 5651311 565131I 5651311 56513',11 5651311 5651312 5651312 5651312 5651312 5651312 5651312 5651313 5651313 5651313 5651313 5651313 5651313 5651314 5651314 5651314 5651314 5651314 5651314 5651315 56s1315 5651315 5651315 5651315 5651315 56513'l6 565',1316 5651316 5651316 5651316 5651316 5651317 5651317 5651317 5651317 5651317 5651317 565'131I 565131I 5651318 565131I 5651318 5651318 5651319 5651319 5651319 565131I 565131I 5651319 56513110 565131r0 56513110 565131r0 56513110 56513110 56513111 56513111 56513111 56513111 56513111 56513111 56513112 56513212 56513312 56513412 56513512 56513612 565137
Factor
SG
OR
Amount
49,797
Account
4O35P
Year
2020
Ref.6.'l
Ref.6.l
6.4.2
Correct
Allocation
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
Total
12.245
37,363
24,635
51,967
2,508
49,797
12.245
37,363
24,635
5'l,967
2,508
49,797
12,245
37,363
24,635
51.967
2.508
87,559
21,531
65,696
43,317
9t,374
4,409
50,294
12,368
37,736
24,841
52,486
2,533
50,294
'12,368
37,736
24,881
52,486
2,533
50,294
12,368
37,736
24,881
52,486
2,533
50,294
12,368
37,736
24,881
52,486
2,533
50.294
12,368
37,736
24,881
52.486
2,533
50.294
12,368
37,736
24.A81
52.486
2,533
50,294
12,368
37,736
24,881
52,486
2,533
50.294
12,368
37,736
24,881
52,486
2.533
-,29J-314
Descriplion
OR - Reverse give-back - Colstrip
OR - Reverse give-back - Hunter Common
OR - Reverse give-back - Hunter Unit 1
OR - Revese give-back - Hunter Unit 2
OR - Reverse give-back - Hunter Unil 3
OR - Reverse give+ack - Hunter 1&2 Common
OR - Reverse gave.back - Colstrip
OR - Reverse gaveback - Hunter Common
OR - Reverse give-back - Huntor Unit 1
OR - Reverse give-back - Hunter Unit 2
OR - Reverse give-back - Hunter Unit 3
OR - Reverse givs+ack - Hunter 1&2 Common
OR - Reverse give{ack - Colstrip
OR - Roverse give-back - Hunter Common
OR - R€vorso give+ack - Hunter Unit 1
OR - Reverse give-back - Hunt€r Unit 2
OR - Revers€ give-back - Hunt€r Unit 3
OR - Reverse give+ack - Huntor 1&2 Common
OR - Roverse give-back - Colstrip
OR - Revers€ give{ack - Hunter Common
OR - Reverse give-back - Hunter Unit 1
OR - Reverse give+ack - Hunter Unit 2
OR - Reverss give-back - Hunter Unit 3
OR - Reverse give-back - Hunter 1&2 Common
OR - Reverse give+ack - Colstrip
OR - Rsverse giveback - Hunter Common
OR - Reverse give-back - Hunter Unit I
OR - Reverse give{ack - Hunter Unit 2
OR - Reverse give-back - Hunter Unit 3
OR - Reverse give-back - Hunter 1&2 Common
OR - Reverse give-back - Colstrip
OR - Reverse give-back - Hunter Common
OR - Reverss giv€-back - Hunter Unit 1
OR - Reverse give-back - Hunter Unit 2
OR - Reverse give.back - Hunter Unit 3
OR - Reverse give-back - Hunter 1&2 Common
OR - Reverse give{ack - Colstrip
OR - Raverse give-back - Hunter Common
OR - Revors€ givo-back - Hunter Unit 1
OR - Rev6rse give-back - Hunter Unit 2
OR - Reverse give{ack - Hunter Unit 3
OR - Revers€ give{ack - Hunter 1&2 Common
OR - Rsverse give+ack - Colstrip
OR - Reverse give{ack - Hunter Common
OR - Reverse giveback - Hunter Unit 1
OR - Reverse give-back - Hunter Unit 2
OR - Reverse givo-back - Hunter Unit 3
OR - Rev€rse give-back - Hunter 1&2 Common
OR - Rsverse give-back - Colstrip
OR - Reversa give+ack - Hunter Common
OR - Reverse give-back - Hunter Unit 1
oR - Reverse give-back - Huntsr Unit 2
OR - Reverse give-back - Hunter Unit 3
OR - RevsEe give-back - Hunter 1&2 Common
OR - Reverse give-back - Colsfip
OR - Reverse giveback - Hunter Common
OR - Reverse give+ack - Hunter Unit 1
OR - Revers€ givetack - Hunter Unit 2
OR - Reverse give+ack - Hunter Unit 3
OR - Reverse give{ack - Hunter 1&2 Common
OR - Reverse give-back - Colstrip
OR - Revere give+ack - Hunter Common
OR - Reverse give-back - Hunter Unit 1
OR - Revere give+ack - Hunter Unit 2
OR - Reverse giv6+ack - Hunter Unit 3
OR - Reverse giv€-back - Hunter 1&2 Common
OR - Reverse give+ack - Colstrip
OR - Reverse giv+back - Hunter Common
OR - Reverse give-back - Hunter Unit 1
OR - Reverse give-back - Hunter Unit 2
OR - Reverse give-back - Hunter Unit 3
OR - Reverse give+ack - Hunter 1&2 Common
Actual
FERC Account FERC Location Allocation4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 '108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 r08 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 t08 sG4032000 108 sG4032000 108 SG4032000 108 SG4032000 108 SG4032000 108 sG4032000 108 SG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 SG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 108 sG4032000 r08 sG4032000 108 sG4032000 108 sG4032000 108 SG4032000 108 SG4032000 108 SG4032000 108 sG4032000 108 sG4032000 108 SG4032000 108 sG4032000 108 SG4032000 108 SG4032000 108 SG
Rocky Mountain Power
Exhibit No.40 Page 123 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Case - December 2021
New Deprecidion Study
ACCOUNT Tvoe FACTOR FACTOR%
PAGE 6.5
IDAHO
ALLOCATED REF#
TOTAL
COMPANY
73,328,745
2',t,000,'t27
8,598,190
382,730
1,498,891
(17,105)
450,081
11,450,954
31,830,983
868,962
(2,078,s48)
(252,455)
(263,31e)
(11,017,s18)
585,903
826,478
50,274
526
16,497
(1U,177)
8,517
u,740
2,508,698
23,109,549
2,077,2M
785,202
2,341,500
5,927,1W
2,293,038
39,U2,375
3
3
(2,806,2171
s87,475
(2,218,742)
Adlustment to Expense:
Steam Depreciation Expense
Steam Depreciation Expense
Steam Depreciation Expense
Hydro Depreciation Expense
Hydro Depreciation Expense
Hydro Depreciation Expense
Hydro Depreciation Expense
Other Depreciation Expense
Other Depreciation Expense
Other Depreciation Expense
Other Depreciation Expense
Transmission Depreciation Expense
Transmission Depreciation Expense
Transmission Depreciation Expense
Distribution Depreciation Expense
General Depreciation Expense
General Depreciation Expense
General Depreciation Expense
General Depreciation Expense
General Depreciation Expense
General Depreciation Expense
General Depreciation Expense
General Depreciation Expense
General Depreciation Expense
Total Depreciation Expense
Excess Reserve Giveback:
ldaho Distribution
Utah Distribution
Wyoming Distribution
Blundell Geothermal Plant
Gadsby Steam Plant
Hunter Steam Plant
Colstrip Steam Plant
Hydro Decommissioning Expense
Hydro Decommissioning Expense
of
4035P
403SP
403SP
4O3HP
4O3HP
4O3HP
4O3HP
4030P
4030P
4030P
4030P
403TP
403TP
403TP
4033&t
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
SG
SG
SG
SG-U
SG.P
SG-U
SG-P
SG
SG
SG
SG
SG
SG
SG
ID
ID
SO
SG
SG
SG
SG
SG
SE
CN
5.722oo/o
5.722oo/o
5.7220o/o
5.7220o/o
5.722$o/o
5.7220o/o
5.7220o/o
5.7220Yo
5.7220Yo
5.7220o/o
5.722oo/o
5.7220o/o
5.722oo/o
5.7220o/o
Situs
Situs
5.6057o/o
5.7220o/o
5.72200/o
5.7220o/o
5.7220Yo
5.7220o/o
6.5257o/o
4.2272o/o
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
4,195,902
1,201,636
491,992
21,900
85,767
(e7e)
25,754
655,229
1,821,383
49,722
(118,e35)
('t4,M6l
(15,067)
(3e5,313)
21,O51
46,330
2,877
30w
(7,678)
3,582@
556
6.5.4
403364
403364
403364
4O3SP
4O3SP
4O3SP
4O3SP
4O3HP
4O3HP
3
3
3
3
3
3
3
ID
UT
VVY
SG
SG
SG
SG
SG-P
SG-U
Situs
Situs
Situs
5.7220o/o
5.722oo/o
5.7220o/o
5.7220o/o
5.7220o/o
5.7220o/o
6.s.6
6.5.6
2,508,698
44,930
133,982
339,156
131,209
3,157,974
(160,s73)
33,616
(126,957)
This adjustment reflects the incremental depreciation expense and reserve for the depreciation study rates. The
depreciation rates included are those from the Company's application to implement revised depreciation rates as agreed to
in principle in Docket No. PAC-E-1&08 .This adjustment also reflects the incremental expense for the depreciation study
rates for vehicles and includes the e,hange in hydro decommissioning expense that is included in the depreciation study.
Rocky Mountain Power
Exhibit No.40 Page 124ot350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho Genera! Rate Case - December 2021
Part 2 New Depreciation Study
Adjustment to Expense:
Steam Operations
Fuel Related-Non NPC
Steam Maintenance
Hydro Operations
Hydro Operations
Hydro Maintenance
Hydro Maintenance
Other Operations
Other Operations
Other Maintenance
Other Power Supply Expenses
Other Power Supply Expenses
Transmission Operations
Transmission Maintenance
Distribution Operations
Distribution Operations
Distribution Maintenance
Distribution Maintenance
Customer Accounts
Customer Accounts
Customer Services
Customer Services
Customer Services
Administrative & General
Administrative & General
Administrative & General
Administrative & General
Customer Accounts
Administrative & General
Fuel Related - Non-NPC
Steam Maintenance
Hydro Operations
Hydro Operations
Total Vehicle Depreciation
of
TOTAL
ACCOUNTTvoe COMPANY FACTOR FACTOR%
PAGE 6.5.1
IDAHO
ALLOCATED
500
501
512
535
535
545
545
548
549
553
557
557
560
571
s80
580
593
593
903
903
908
908
908
920
920
935
935
903
921
501
512
535
535
251,160
375
194,130
48,193
33,960
9,407
1,853
39,593
102
12,268
118,2151il
83,817
57,163
88,766
10't,365
30,872
364,618
108,&t6
45,512
14,219
105
24,536
195,5M
17,130
7,978
42
SG
SE
SG
SG-P
SG-U
SG-P
SG-U
SG
OR
SG
SG
ID
SG
SG
SNPD
ID
SNPD
ID
CN
ID
CN
OTHER
ID
SO
ID
SO
ID
CN
SO
SE
SG
SG-P
SG-U
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
1,849,695
228
15,501
140,896
4U,712
132,275
50,322
4.2272o/o
5.6057o/o
6.5257o/o
5.7220o/o
5.7220o/o
5.7220o/o
REF#
14,371
24
11,108
2,758
1,%3
538
106
2,266
702
6,764
1M
4,796
3,271
4,505
5,432
1,567
22,064
4,593
6,887
601
32
10,959
583
M7
106,483 6.5.5
10
869
9,194
24,874
7,569
2,879
45,396 6.5.5
151,87E
5.7220o/o
6.5257Yo
5.7220Yo
5.7220o/o
5.7220o/o
5.7220o/o
5.7220o/o
5.7220Yo
Situs
5.7220Yo
5.7220o/o
Situs
5.722oo/o
5.72200
5.0751o/o
Situs
5.0751o/o
Situs
4.2272o/o
Situs
4.2272o/o
0.0000%
Situs
5.6057%
Situs
5.6057%
Situs
3
3
3
3
3
3
773,9U
2,623,629
This adjustment reflects the incremental depreciation expense and reserve for the depreciation study rates. The depreciation
rates included are those from the Company's application to implement revised depreciation rates as agreed to in principle in
Docket No. PAGE-18-08 .This adjustment also reflects the incremental expense for the depreciation study rates for vehicles
and includes the change in hydro decommissioning expense that is included in the depreciation study.
Rocky Mountain Power
Exhibil No. 40 Page 125 of 350
Case No. PAC-E-2l-07
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Case - December2021
Part 3 New Depreciation Study
Adjustment to Rate Base:
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
ACCOUNT Tvpe108SP 3108SP 3108SP 3
108HP 3108HP 3
108HP 3108HP 31080P 31080P 31080P 31080P 3108TP 3108TP 3108TP 3
108364 3108GP 3108GP 3
108GP 3108GP 3108GP 3108GP 3108GP 3108GP 3108GP 3
TOTAL
COMPANY
(73,328,745)
(21,000,127)
(8,598,190)
(382,730)
(1,4e8,8e1)
't7,105
(450,081)
(11,450,954)
(31,830,983)
(868,962)
FACTOR FACTOR%SG 5.7220o/oSG 5.7220o/oSG 5.7220o/oSG-U 5.7220o/oSG-P 5.7220o/oSG-U 5.7220YoSG-P 5.7220o/oSG 5.7220o/oSG 5.7220o/oSG 5.7220o/oSG 5.7220o/osG 5.72200/SG 5.7220o/oSG 5.7220o/olD SituslD Situsso 5.6057%SG 5.7220o/oSG 5.7220o/oSG 5.7220o/oSG 5.7220o/oSG 5.7220o/oSE 6.52570/oCN 4.2272o/o
IDAHO
ALLOCATED REF#
(4,195,902)
(1,201,636)
(4e1,e92)
(21,900)
(85,767)
979
(25,7s4)
(6s5,229)
(1,821,383)
(4e,722)
PAGE 6.5.2
6.5.4
Tax lmpacts:
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Deferred lncome Tax Expense
Defened lncome Tax Expense
Deferred lncome Tax Expense
Defened lncome Tax Expense
Defened lncome Tax Expense
of
2,078,548
252,455
263,319
11,017,518
(585,903)
(826,478)
(50,2741
(526)
(16,497)
1U,',t77
(8,517)
(84,740)
(137,219,476)
146,73't,356
(10,431,616)
826,478
8,517
u,740
137,219,476
11,U6,924
27,695,451@
(38,866,074)
(4,24,589)
(203,203)
(2,0%)
(20,835)
(43,336,795)
'118,935
14,446
15,067
395,313
(21,0s1)
(46,330)
(2,877)
(30)
(%4)
7,678
(556)
(3,582)
(8,072,238)
8,396,031
(374,261)
46,330
556
3,582
8,072,238
ilg,276
2,508,698@
(2,223,933)
(524,7851
(11,3e1)
(137)
(881)
(2,761,127\
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SG
ID
SO
SE
CN
SG
ID
SG
ID
SO
SE
CN
5.7220o/o
Situs
5.60570/o
6.5257o/o
4.2272o/o
5.7220o/o
Situs
5.72200/o
Situs
5.6057%
6.5257o/o
4.2272o/o
SCHMAT 3
SCHMAT 3
41110
41110
41110
41110
41110
3
3
3
3
3
expense
Rocky Mountain Power
Exhibit No. 40 Page '126 of 350
Case No. PAC-E-21-07
Wilness: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Case - December 2021
Part 4 New Depreciation Study
Tax lmpacts:
Accum Defened lncome Tax Bal
Accum Defened lncome Tax Bal
Accum Deferred lncome Tax Bal
Accum Deferred lncorne Tax Bal
Accum Deferred lncome Tax Bal
Schedule M Adjustment
Schedule M Adjustment
Schedule M Adjustment
Schedule M Adjustment
Schedule M Adjustment
Schedule M Adjustment
Schedule M Adjustment
Defened lncome Tax Expense
Defened lncome Tax Expense
Defened lncome Tax Expense
Defened lncome Tax Expense
Defened lncome Tax Expense
Defened lncome Tax Expense
Defened lncome Tax Expense
Defened lncome Tax Expense
TOTAL
ACCOUNT Tvoe COMPANY282 3 38,866,074282 3 4,244,589282 3 203,203282 3 2,094282 3 20,835
-s,e-sFSCHMAT 3 1,467,070
SCHMAT 3 141,271
SCHMAT 3 218,983
SCHMAT 3 '123,092
SCHMAT 3 105
SCHMAT 3 553,470
SCHMAT 3 119,638
2,623,629
41110
41110
41110
41110
41110
41110
41110
3 (360,703)3 (34,734)3 (53,841)3 (30,2er)3 (26)3 (136,079)3 (29,415)
(4r5,062)
FACTOR FACTOR%SG 5.7220o/olD SitusSO 5.60570/0SE 6.52570/oCN 4.2272o/o
IDAHO
ALLOCATED
2,223,933
524,785
11,391
137
881
PAGE 6.5.3
REF#
2,761,127
3 360,7033 v,7U3 53,8413 30,2&t3263 136,0793 29,4',t5
&t5,062
6,072
151,878
(20,640)
(2,267)
(3,018)
(1,279)
(8,645)
(1,493)
(37,v2\
20,u0
2,267
3,018
1,279
8,645
1,493
37 v2
SG
SE
SO
CN
OTHER
ID
SNPD
SG
SE
SO
CN
OTHER
ID
SNPD
5.7220o/o
6.5257Yo
5.6057o/o
4.2272o/o
0.0000%
Situs
5.O751o/o
5.7220o/o
6.5257o/o
5.6057%
4.2272o/o
0.0000%
Situs
5.0751o/o
5.7220o/o
6.5257o/o
5.60570/o
4.2272o/o
0.0000%
Situs
5.0751o/o
83,946
9,219
12,276
5,203
35,162
Accum Def lnc Tax Balance
Accum Def lnc Tax Balance
Accum Def lnc Tax Balance
Accum Def lnc Tax Balance
Accum Def lnc Tax Balance
Accum Def lnc Tax Balance
Accum Def lnc Tax Balance
Accum Def lnc Tax Balance
of
SG
SE
282
282
282
282
282
282
282
SO
CN
OTHER
ID
SNPD
This adjustment reflects the incremental depreciation expense and reserye for the depreciation study rates, The
depreciation rates included are those from the Company's application to implement revised depreciation rates as agreed to
in principle in Docket No. PAC-E-18-08 .This adjustment also reflects the incremental expense for the depreciation study
rates for vehicles and includes the change in hydro decommissioning expense that is included in the depreciation study.
Rocky Mountain Power
Exhibit No.40 Page 127 ot350
Case No. PAC-E-2'147
Witness: Steven R. McDougal
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Exhibit No. 40 Page '128 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Eldrblt No. lo P.ge 129 d 300
Care tlo. PAAE-2147
Wihesa: $evcn R. lrcDorroal
Rocky tountain Power
ldaho General Rate Case - December 2021
ilou Depraciatbn Study Adiustment
Hydro Decommissioning
Page 6.5.6
CY 2020 Depreciaton Expense West
Deprechtion Study Annual Level West
CY 2020 Depreciation Expense East
Depreclation Study Annual Level East
2,077,821
o28,s96)
(2,W6,An Ref.6.5
(307,204)
290,272
t87,475 Ref.6.5
Rocky Mountain Power
Exhibit No. 40 Page '130 of 350
Case No. PAC-E-2'!-O7
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Gase - December 2021
Decommissioning Cost
Adjustment to Expense
Annual lncremental Decomm. Costs
Annual 2O2'l Detenal Amortization
Adjustment to Rate Base
Accum. Reg Liab. - lncr. Decomm.
Accum. Reg Asset. -2021Detenal
TOTAL
ACCOUNT Tvoe COMPANY FACTOR FACTOR%
SG 5.7220o/olD Situs
IDAHO
ALLOCATED
PAGE 6.6
REF#
2U
182M
SCHMAT 341110 3283 3
38,760,452
152,745
(19,380,226)
2,214,806
38,760,452
(s,52e,872)
4,764,936
152,745
(37,560)
(544,543)
5.7220o/o
Situs
5.7220o/o
5.72200/
5.7220o/o
2,217,890
152,745
(1,108,%5)
2,214,806
3
3
3
3
407
407
6.6.1
6.6.2
SG
ID
6.6.'t
6.6.2
Adjustrnent to Tax:
Schedule M Adj - lncremental Decomm SCHMAT 3
Defened lncome Tax Expense 41110 3
Accumulated Def lnc Tax Balance 190 3
SG
SG
SG
2,217,890
(s45,303)
272,652
152,745
(37,s60)
(544,543)
6.6.1
6.6.'t
6.6.1
Schedule M Adj - Defenal Amort
Defened lncome Tax Expense
Accumulated Def lnc Tax Balance
of
ID
ID
ID
Situs
Situs
Situs
This adjustment includes the incremental costs, spread evenly over the remaining life of the last retired unit, associated with
the revised decommissioning study and those included in the 2018 Depreciation Study, Docket No. PAC-E-18-08. The
Company proposes inclusion of these costs in rates Wth the accumulation of a credit balance to a regulatory liability
account.
Docket No.PAC-E-18-08 ordered lhe2021 amortization amount be defened and amortized over 15 years starting with the
effective date of the next general rate case. This adjustment begins the 15 year amortization starting January 1,2022.
Relrlt lontdn Pwor
ld.ho G.ndd R.tr Cu . Dcomb.r m2l
DcmmLlbning C6tr
Rocky Mountain PoYver
Exhibit No.40 Page'131 of 350
Case No. PAC-E-2147
Witness: Steven R. McDoUffie'e t REDACTED
R.t t.4.2
aor SCHfATTu attt0
Dcf lm Trr Era
ZA
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Oec-21
Jan-22F&22
l,6,k?2.
h*22
Jul22
Aw-?2
Se}'22
ofl.22
Nov-22
D€c.22
3.230,038
3230,038
3,230.038
3,230,038
3,230,038
3,230,038
3,230.038
3.230.038
3.230.038
3,230,038
3230.038
3,230,Gi8
32$O38
3.230.038
3,230,038
3,230,038
3,230,038
3.230.038
3,230,038
3,230,038
3,230,038
3,230,038
3,230,038
3,230.038
o94.156)(794.'t56)
094,r56)(794,156)
(794,r56)
(794,156)
(794,156)
(794.156)
o94.156)(794,156)
(79'1,156)
o94, r56)
(3,230.038)
(6,46{t,075)
(9,690,r I 3)
(r2,920,15r)
(r6,150,'r88)
(r9,380226)
(22,6r0.264)
(38,760,,152)
794,156
1.588.312
2,382,.168
3,r76,624
3,970,780
4.764,936
5.559.092
6,353,248
7,117,44
7.941,560
8.735,7r6
9,529,872
Apr-z.
l,6y-22
(25,840,30r)
(29,070,39)
(32.300,377 )(35,530,4r4)
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Rodcy Mountain Power
Exhibit No. 40 Page 132 of 350
CaEe No. PAGE-21-07
Witneee: Steven R. McDougal Pag€ 6.62
HdE G.n rd R.b C0 - o.€mb.r 2021Dmmb.lonlmC6t
Iortt Irl2021
IlertcnolrEl
3 tt,7a0,'452
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sep
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Jun
Jultug
s€p
Oct
Nov
Dec
4Dlfitlrte@.EIIiEl1l!h[e-albrretl3 229r.r79
t 190,932t 190,9it2$ 190.9323 190,Sr23 r90,9i12I 190,9020 l9o.9i!2t 190,9320 190,9323 190,932t 190,9323 190.932TETi?-
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A[erlEilbo-EII!!|!.lg[r-Alocd.dtI 12,725
12,729
12,729
12,729
12,729
12,729
12.78
12.74
12,729
12.729
12,725'I 12.7nTre,7;F
&[e-
A[eeiho
5.91t96
TEE.
Abs0c!
cL?t3L&EDr&@IE{Hrho Rm
tlliSlt 2291,179
Rot
190,932
38t,863
572,795
763,726
9!r,658
1,145.589
1.3it6.521
1,527.453
1,7t8,384
1.909.316N 2.1@2173 229r,179
-ZbTTtr-
wSI:03L AeE-&a- &&lELt&Etq&.IE fe.AE-fHrhoRm fld.hoRx&l'o2218Iq
A.-tl R.f.
2,265,721
2,252,99X2210fl
227,535
2214,806
22n2.0'n
2,t&),349
2,116,6m
2,163,891
2,751,162
2,138,43/t
a.t
Rod<y Mountain Power
Exhibit No.40 Page 133 of350
Case No. PAOE-2147
Witness: $even R. McDougal
7. TA)( ADJUSTMENTS
IDAHO 2O2O PROTOCOL
Tu AdjuslrEnb ffd 7)
TOTAL
Rata Bas:
Elcctic Plant ln SeNic
Rocky Mountain Power
Exhibit No. 40 Page '134 of 350
Case No. PAC-B-21-07 pas!7.ororrt
Witness: Steven R. McDougal
7.67.1
Total Nmlied lntcrGt Tre Up
7.3
Prcductim Tq
Crcdit
7.4
PffiTilADITBahE
7.2
Prcpcrty Tq
Expcng
7.5
VwmingWnd
G6{alix Tax TCJA Td Drlbrds
I Opcrathg Rda6:
2 GcffidBusilERryau6
3 lntsdcpattuild
4 Spcdel Salcs
5 Othcr Opcrating Revsc
6 Total Opcrating Rwffu6
7
8 Opcrsting EAffi6:
9 S1m Piodrtim
10 Nudcr Prcdudim
1'l HydoProducibo
12 Ot6 PoW Supply
13 TEnsi$lon
14 Distibutio
15 CustomsA@nling
16 Custffi Swbe & lnfo
1 7 Salcs
18 Administativc & Gcrcrd
19 TotalO&MExpeos
20 Drprei.tir
2'l Atrstiatim
22 Tex.s Othd Then ll1@
23 lnmTil6: Fcdml
24 Statc
25 Oaittrcd lnffi Tax6
26 lnv"strcnt Tu Credil Adi.
27 Mi* Rcvarc & Eeene
Total Opcrsting Exp6s:
Opcraling Rev Fq Rctum:
602.336
(6,r93,876)
(53,r76)
'14,441,UO
108.042
(228.969)
(51.85s)
601.528
(120,606)
127,314)
(5,959.076)'t14,917
26,025
(140,943)
1@,042
7W
t32t
(1421
1tl.582.583
2A
a
3{)
31
32
33
8,904,966 (280.825)453,708 (5,959.076)10€,U2 53il 14,582,583
(8.9(N.966)2W.825 (453.708)sq 076 fimMrI rSgl r1r 582 S83)
34 Plet Hcld br Futrrc U*
35 Mi$ Dcicrrcd Dcbits
36 Elec PlantAcq Adj
37 P4!a6s
3E P.cpayrcnts
39 Frcl Stod
iO MEtqial & Suppli6
41 W$king Crdtd
42 Wcathcriaufi L@ns
43 Ml$ RaE BE,14 Tot8l Ehctic Plat
45
46 Ocduclkrc:
47 A@m P0 Fq Dep.€
,{E A@m Pu FqArsl
49 AffiOcf ll1mTd
50 Umru{trcd ITC
51 CustorM Adv For Const
52 Custqffi Sfli€ t)cpolits
53 Mislla@s Dedrdimsv
55 Totd Oldudift:
56
57 Toial R6tc Ba*:
58
59
60 Estmatcd ROE impact
61
62
53
ET TAX CALCULATION:
65
66 OpcmlingRcvru
67 OfE D.dudi6s
68 lnbrGt (AFUDC)
69 lrt{6t
70 Sd[dd.'M'Additiqs
7l SdEduL 'Irr" Dedudirs
72 lnm BctuG Tu
73
74 StrLllimTd6
75
76 Taxablc ll1mn
78 Fcdcral lnm Tu - Calcul8tcd
79 AdjctEnts b C€lculsted Tu:
80 Rffiabla Ercrgy Tq Cirdits
(1.171,2721
(s3.176)
(r,'r42,r86)
(sr,85s)
(601,628)
(27,3't4l
573,250
26,026
(2.698,171 )
5,430
(229,159)
5,430
(2,069,012)
'r 1.278.30911,278,3G)
8,385.568 (223,7?91 8,609,297
8,385,568 Q23,723l 8.flD297
n.906%
(602,336)
0.056%
I,142,'186
.0.090%
(601,628)
1.r79%4.0'17%
'/3,250
0.000%
(708)
-3.023%
1.142,186
573,2fi
(706)
(32)
(r,1 18.096)(1,m0.331)('l4.314)ill,225 (676)
(234,800)
(5,959.076)
(6,193.876)
(228,969)(120.606)
(5,95e.076)
(5,959,076)
114,917 {1421
(228,969)(120.606)tt4.917 11121
Roclry tountaln PowEr
tdaftoGencral Rat Case- Dcccmber2O2i
lntercst Tru€ Up
AdlGtrentto Erpcnse:
Othe lnterest Expense - Type 1
Otpr lnterest Eleense - Type 2
Otrer lnterest Eryense - Type 3
Total
Adlu3tncnt Dctall:
Type I
JurMiclion Specific Adjusted RatE Base
Weighted Costof Debt:
Truedrp lnterest Expense
Ac{ual lnterest Expense
Total lnteGst Truo-up Adjustnent
Type2
Jurisdicdion Speoific Adjusted Rats Base
Weighted Coet of Debt:
Trued-up lnterest Expense
ACCOUNT Tvoe
TOTAL
COMPANY
280,623
15,699
E45,E64
-iffi-
Rocky Mountain Power
Exhibit No.40 Page 135 of350
Caee No. PAC-E-21-07
Witnees: Steven R. McDougq[6E t.1
FACTOR FACTOR%
IDAHO
ALLOCATED
280,623
REF#
427
427
427
I
2
3
ID
ID
ID
Situs
Situs
Situs
15,699
E45,864
-Tmm-
956,225,345
2.245%
21,465,500
21,1t3/.,8n
-Zso"6f
956,924,700
2.245%
Zl,rtul,199
s94,605,459
2.245%
22,327,062
21,€1,199
845.864
21,465,500 1.3
-iE6,a-
1.3
1.3
2.1
1.3
Belo,tt
Belo,v
Bdorv
2.16
Type
Total
1 lntff€st Expenso
lnt€rest TruE-up Adiusfnent
2 lnterest Expense
lnterest True.up Mjustment
1.3
2.1
1.3
1.3
1.3
't.3
2.1
1.3
1.3
1.3
Type 3
Jurisdiction Specific Musted Rate Bes€
Weighted Costof Debt:
Tru€d-up lnterest Expeme
Tpe
Total
This adjustnont syncfironizes interest e)pens€ wih the judsdidional allocated rate bas6 by multiplying rats bas€ by the Company's weighted cost of
debt.
Rodry Momtah Poler
Edribit No.40 Page l3Eof 3$
Case No. PAGE-21-07
Wiheee: Streven R. M@ougnl
PAGE 72Roclylountdn Porc]
lddro Gficrd Rrb C.!c - Dcc.lnb.r 20il
Pnop.rryTu EO.mc
Adl.fmmttoEpcre:
Taxee OtherThan lncome
ACCOUNT lng
'108 3
TOTAL
ceuEAg
10,734371
EACIAB
GPS
EAST9B.T
5.6(E7%
IDAHO
ATIOCA]ED
all,€48
8EE
7.2.1
Thhxfusfinotnormlizathe dlfiarcne bdrcen actal accrued popetytaxergcme and furscetted popqtyto(€reonso t€suldttg tom
ertimted capibl ditbns.
Rocky Mountain Power
Exhibit No. 40 Page '137 of 350
Case No. PAGE-2147
Witness: Steven R. McDougal
ldaho General Rate Case - December 2021
Estmated Property Tax Expense llecember 2021
PrcpeO Tax Adiustment Summary
Page7.2.1
FERC Account @L Account Go. Code Total Ref408.15 579000
Total Accnrcd Property Tax - 12 Months End. December 2020
Full Year 2021 Estimatel
Less: Property Tax Expense for 12 Monhs Ended 1231D020
lncremental Adlustnent to Property Taxes
iPlease see Confidential Exhibit No 42 for additional information
1000 159,319,758
159.319,758
170,052,129
(159,319,758)
10,732,371 Ref.7.2
Rodry irlountah Pow
Bdrihl No- tO PagB 138 of 350
Casc l.lo. PAC-E-21-{17
Whetc: Sven R. McDougd
PAGE 7.3noclylounttln Foucr
lddro C.lrrC R.!. C.$. D.csnDcr 2ul,lmucilo.lTuC-rGdt
A*lmiltoTu:
FEO ho&rdionTaxGsdtt
mmqr.f!ilt 8... Padod;
FED Rsnombb ercrgy Tax Ctsd'it
TOTAL
coMPAl$r
IDAHOEA9[9E FAcroR9s A[ocATEp REF*
7.3.1
A@OUNT Twe
40910 3 (r9:t,$Xr.194)SG 5.72N* (rr,O73,309)
4@10 3 89,377,738 5.718w, 5.114,A3 7.3.1
Ihe Company bcntued b reoognke a ftdsrd inoorna tex crsdit s E rscult dpldng roneumble gpn€raltru plsnts ln servloa. The tot cr€dt b be!.d
ontle kilomfr$otrs gonorabd bya $dlEcdfadlity dudng th€ factit/sffCbn yeac d$rvico. Thb proturu adfu*ncnt lollcotstHsctsditbced
on the qrdlryhg Fodut{*m ae mod# in GRID fur thc po foma nc[ porer co{t rfrrdy, pago 5.1.
Rocky Mountain Power
Exhibit No. 40 Page 139 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky ltlountain Power
ldaho General Rate Case - December 2021
Production Tax Crcdit
Page 7.3.'l
Ref
Total
Available kWh
Total PTC
Elioible kWh
Factor (inflated
tax Der unatl
Federal lncome
Tax CreditIn€ervice DateDescriotion
Wind/Geothermal
Glenrock kwh [a] 369,842,625
Glenrock lll kwh [a] 136,984,298
Goodnoe kWh 284,830,794
High Plains Wind 382,357,501
Leaning Juniper 1 kWh 299,083,409
Marengo kWh 49'1,346,849
Marengo ll kWh 228,611,766
McFadden Ridge 116,580,226
Rolling Hills kwh [a] 319,404,182
Seven Mile kWh 417,604,925
Seven Mile ll kwh 87,471,533
Dunlap lWind kwh 476,748,526
Foote Creek lWind 176,189,326
Pryor Mountain Wind 819,298,270
Cedar Springs Wind ll 749,501,070
Ekola Flats Wind 819,429,716
TB Flab Wind 837,974,892
TB Flats Wind ll 856,272,711
Tohl kWh Production 7,869,532,618
9t24t2019
11t24t2019
12t20t2019
12119t20',t9g13nu9
1t27t2020
2t25t2020
11t17t2019
't0t1712019
9t92019
9t9t2019
9nt2020
3r2412021
Various
1?,4t2020
Various
Various
Various
339,145,687
113,696,967
284,830,794
382,357,501
299,083,409
491,346,849
228,611,766
1',t6,580,226
244,663,603
417,604,925
87,471,533
476,748,526
176,189,326
819,298,270
749,501,070
819,429,716
837,974,892
856.272.711
8,478,il2
2,U2,424
7j20,770
9,558,938
7,477,085
12,283,67',!
5,715,294
2,914,506
6,116,590
10.M0,123
2,186,788
1 1 ,918,71 3
4,404,733
20,482,457
18,737,527
20,485,743
20,949,372
21.406.818
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
0.025
7.740.807.771 193,520,'194
Total Federal Production Tax Credit ,93.520.194
(89,377,738)
7.3
7.3Actual December 2020 PTC
Proforma lncremental Adjustment 104.142.456
[a] Total available kwh is reflected net of the generation that is not considered PTC eligible because the facility was not fully
repowered. For Glenrock, he disallowed kWh represents 8.3% of the total. For Glenrock lll, the disallowed kWh represents 17%
disallowed. For Rolling Hills, he disallowed kWh represenB 23.4o/o disallowed.
[bl Pryor Mountain, Ekola FlaE, and TB Flats were placed in service using circuits which results in multiple placed in service dates.
Rocky Mountain Power
Exhibit No. 40 Page 140 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
PAGE 7.4
Oregon
Utah
Rocky ilountain Power
ldaho General Rate Case - Oecember 2021
PowerTax ADIT Balance
Adiu3hrent to Tar:
ADIT Balance
Exchange Normalization
Accel Amort of Pollution Cntrl Facilities
Califomia
ldaho
Other
Washington
Wyoming
PP&E Adjustrnent -
PP&E Adjustment -
PP&E Adjustment -
PP&E Adjustrnent -
PPEE Adjustrnent -
PP&E Adjustrnent -
PP&E Adjustrnent -
Total
Reallocate OR Buy Down
Reallocate UT Buy Down
Reallocate lD Buy Down
Reallocate Buy Dorms
Reallocate OR Buy Dorn
Reallocate UT Buy Down
Reallocate lD Buy Down
Reallocate Buy Downs
OTL 415.730 Confa Reg Asset - Cholla U4 - WY
OTL 415.730 Contra Reg 1ss61- Cholla U4 - WY
Reg Uability - WA Low Energy Program - 610.143
Reg Liability - WA Low Energy Program - 610.143
Reg Liability - WA Low Energy Program - 610.143
Reg Liability - WA Low Energy Program - 610.143
Reg Liability - WA Low Energy Program - 610.143
R6g Liability - WA Low Energy Program - 610.143
ACCUM DEF ITC - UPL POST 71 /16 (F)(2) {rlpx;7"6on
ACCUM DEF ITC - UPL IDAHO 46(FX2) Amortization
ACCUM DEF ITC ITC - lD situs ATL
ACCUM DEF ITC - SolarAnays
of
282
282
281
282
282
282
282
282
282
282
282
282
282
282
282
242
282
ctAc
OTHER
SG
SNPD
SO
SNP
NUTIL
ACCOUNT Tvoe
SCHMAT
SCHMAT
SCHMAT
SCHMAT
TOTAL
COMPANY
2,691,022,888
4,267,298
152,581,995
(63,916,516)
(168,006,232)
(,14,909,834)
(709,031,754)
(1,260,868,257)
(189,073,789)
(420,339,51 3)
215,761
FACTOR
DITBAL
NUTIL
SG
CA
ID
OTHER
OR
UT
WA
WY
ctAc
OTHER
SG
SNPD
so
SNP
NUTIL
FACTOR %
IOAHO
ALLOCAIEO
158,583,445
8,730.807
(16s,006j32)
REF#
10,950
(87,479\
(93,271)
632,619
(229/t59) 7.4.1
5.893106
0.00000/6
5.722Oo/o
Situs
Situs
0.00000,6
Situs
Situs
Situs
Situs
5.07s',toh
0.0000%
5.72201o
5.0751%
5.6057%
5.6251%
0.0000%
YE-
YE.
YE-
YE-
YE-
YE.
YE-
(1,s28,799)
(1,837,813)
't1,285,210
1 39,355
(1)
131,758,074 0R225,430,833 UT16,938,209 lD
(374,127,1 16\ SCHMDEXP
41110
411',10
41110
41110
OR
UT
ID
283
283
(32,3e4,831)
(55,425,7n1
(4,164,530)
91,985,1 38
(104,574)
10/.,574
8 t 8,855
(818,8ss)
(201,329)
20't,329
441,O17
(441,017)
968,'141
1,561
4,76',1
11,696
SCHMDEXP
OTHER
Situs
Situs
Situs
4.3742%
Situs
Situs
Situs
4.37420h
0.000006
Situs
Situs
0.000{)%
Situs
0.000004
0.0000%
0.00000;
1',t.1418%
'11.1418%
Situs
5.7220%
16,938,209
(16,3er,959)
(4,164,s30)
4,023,587
107,868
174
4,761
669
SCHMAT
SCHMAT
41110
41110
190
190
41't40
41140
255
255
WA
NUTIL
WA
NUTIL
OTHER
NUTIL
3
3
3
3
DGU
DGU
ID
SG
This adjustrnent reflects the aocumulated defened income tax balances for property on a jurisdictional basis as maintained in the PowerTax System.
This adjustnent also reflects an update to the investrnent tax credit amortization and balances, as well as the reallocation of situs book depreciation.
Rocky Mountain Porer
Exhibit No.40 Page 141 ot35O
Case No. PAC-E-2147
Wihess: Sleven R. McDougal Page 7.4.1
Rocty tonnt ln Pow.r
ldeho Ocnar.l nde Cas. - O.cqnb.r 2021
Pou.lT.r ADIT Balancc
"Oedyed from judsdidional reports frorn the Companys tax fixed asset system.
oc!flon
aDa3crlDfon
\mlaEted pollutim Contnol Fecililies t eoredalion t05.'t28 (152_541.'t 52.581.S95
Excfi anoe Normalization 105.160 t4.261.29N 4.261.2914 0 NL TIL28' 0551m.1't0 (281.9551 0 DITBALRA _99s,.E9_qe!E_4!jc$med-30% caoitelized labor cGts br Poler tax inDut 105.1(x)25.858.104 (25.458-104 0 DITBAL
CaDitalized Labor Costs fof Powe]tax - iredbare subsidF Temp 105.101 't.565.'t35 ('t.565.DIT \L
eoulatorv Adirslment Etrecls of Ratemd{no-Fued Asset-Fedrsbte 105.1 15 (47.!,4,2.614 47.!J42.614 o D]TBAL
Reoulatorv Adiustnent Deorecialim Flo,\Ar-Thtouoh 105.115 0 0 0 DT }AL
Solar ITC R*is Adiralmenl t05 1 t6 1232451 23245 o D]TBAL
ook Oeoreiation 105.120 2_E69.3E8.1ff!(2.EE9.384.103 0 DITBAL
1456 564 7m11rl5't)2 DITBAIleoair Deduction 456.564.700 0
Sm 481a Adiustment - ReDair Deduction 105.'t23 (157.570.157_5it0.922 DIT AL
Iax Deorecialion 105.125 (5.O10.657.53S 5.O10.657.539 0 DIT AL
Fixed Ass€ts - State lvlodification tos 12S 2472{] 133 t21729 133\o D]TBAL
Fixed Ass€ts - State Modificalion (Federal Detiment)105.129 (5.193.102 5.193. t02 o DtT !}AL
105.130
to5l35 -300,447,999_
0 *_1!@J4r,999)0SAIE HAIDOT
ctAc
PP&E FIN 48 Balances 105.136 (383.9i 0 (383.923 DIT }AL
]aoitelized f leDredation 105.137 (21.919.053 21.919.053 0 DITBAL
Reimbursements 105.140 23.192.ffii+(23.192.964 0 DIT AL
tos141a It&t 760 3411 183 760 34t o DTT ALAFUDC - Debt
AFIJDC. Eduitv 105.14'tb (121.W23.133 121.V23.733 0 DITBAL
1rl5 112 20.r o83 7gl 1201 g&t Tsol o DITBALvdded Cosb
)aritali2elion of T6t Enemv 105.146 5_063.215 (5.063-745 o DTTBAL
105 1A7 O]TBAl1031 Exchanoe (111.9991 111.999 0
Mine Sefetv Sec 179E El*lion -PPW t05.'t48 (3{t6.514 3t)6.514 o DITBAL
Conbac't Liabilitv Basis Adiustnent - Eaole [Uountain D]TBAln17.7401 117.740 (
l05.'t52 (92M2.g2_M2_432 DTT ALGain / (Lo6s) on Proo. DisDosition
ConFact Uabilitv Basis Adiustnent - Chehalis Mitioalion Oblioation 105.153 (,57.874 57.874 0 DITBAL
eolass to S1031 Excfianqe Nomalizatim Adiustnent€eneral t05't58 180 059 DIT AL(180.059
edass to 61031 Exchanoe Normalization Adiustrnent-Transma$sirn 't05.159 4.(}J1.239 (4.O47239 o DITBAL
tos t65 DITBAIioal Mine Develooment (0 0
CmlMireE(ffiion 't05-170 o o o DITBAL
lo5't75 t/)AA! 1lernoval Costs
imk Gein/LN m tand Sales 105.470 14.527.147 t14.527.147 o DITBAL
D]TBAIR & E - Sec-174 [reduclion 320.210 7.719.946 0
Redas to Pollutim Conlml Facilities DeDreciation 105_131 ('t 52.581.995 o DITBAL
Accumulated Def€ned lncome Taxes (CA) - YE 0 (63.916.516',|CA
Ammuleled Deftn€d lnme Taxes (lDl - YE fi64,fl16 2321 fi68.fi)6.232t
Accilmulated Deiered lncome Taxes (OTHER) - YE 0 (/+4.q)s.E:t4 (44.909.834 OTHER
1709 (xt't 754'.1 (709.031 7541A6umulated DeErEd lncome Taxes (OR) - YE
Aadrmulated Dehffed lncorne Taxe6 (UT) - YE o (1.260.664.257 (1.260.86E.257 UT
Accumulated Defened lncome Taxes (wA) - YE o (189.073.789 I18e O73 789)
Admulalad Defered ln6me Taxes (Wn - YE {420_:89.513 (420.339-513 WY
DITBALRoundino(i 33 0
PP&E Adiustmst - YE - CIAC 2',15.761 215.761 ctAc
OTHFRPP&E Adiustnent - YE - OTHER (0 0
PP&E Adiustmmt - YE - SG ('t,528.799 (1.528-7991 SGfi 437 813)PP&E Miustnent - YE - SNPD (1.&i7.8
PP&E AdiKtmst - YE - SO 11.245.21fJ 11.245.21(l so
NUTII
I'
Rod<y Mountain Pover
Exhibit No. rO Pagp 142 of 350
Caee l,lo. PAGE-2147
Witnese: Steven R. McDougal
Roclry ]rount ln ]rorer
ldaLho Gencral R te cse - DaccmbGr 2021
firyo0rlng vrlnd Gencraton Tax
Adrultncnt to Tax
Taxes OOprThan lncorne
of
PAGE 7.5
ACCOUM Tvoe
408 3
TOTAL
COMPAI.IY
12,372
FACTOR
SG
FACTOR%
5.7Z2Wo
IDAHO
ATIOCATED
708
REF#
7.5.1
Thie adjustnent normalizos into th6 test year rssults thg Wpming Wind Generation Tax that becomEs effedive January 1, 2012. The Wyoming
Wind Generatirn Tax is an excise tax levied upon the privilege of producing electricity ftonr wind reeources in the stat€ of Wloming. The generadon
matches tha Net Porer Cost adjustrpnt page 5.1. The tax is on the production of any decficity produced ftom wind rcsources for sal6 or trade on
or after January 1,2012 at b to ba paid by ths entity producing he ebcei<nty. The tax is one dollar on each megawatt hour of electicity producod
from wind resowcos at the point of interconn€cfim witr an elecfic bansmission line.
Rocky Mountain Power
Exhibit No.40 Page 143 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
PacifiCorp
ldaho General Rate Gase - December 2020
Wyoming Wind Generation Tax
ldaho
Foote Creek, Wyoming (a)
Glenrock lWind Plant
Glenrock lllWind Plant
Seven Mite HillWind Plant
Seven Mile Hill llWind Plant
Rolling Hills Wind Plant
High Plains Wind Plant
McFadden Ridge
Dunlap
Cedar Springs Wind ll, Wyoming (a)
Ekola Flats Wind, Wyoming (a)
TB Flats Wind, Wyoming (a)
TB Flats Wind ll, Wyoming (a)
TotalWyoming Wind MWH
Booked 12 months ended December 2020
Adjustment to normalize to CY December 2021
Page 7.5.1
369,843
136,984
4',17,605
87,472
319,404
382,358
116,580
476,749
3t24t2024
1t1t2012
1t1t2012
1t1t2012
1t1t2012
1t17t2012
9t1t2012
9t1t2012
10t112013
li/U2023
1?J1t2023
12t1t2023
12t22t2023
2 994
369,843
136,984
417,605
87,472
319,404
382,358
116,580
476,749
2,306,995
2,294,623
12,372 Ref.7.5
(a) Electricity produced from a wind turbine shall not be subject to theJax-imposed under this
chapter until the date three (3) years after the turbine first produced electricity for sale. After such
date the production shall be subject to the tax, as provided by W.S. 39 22 103, regardless of whether
production first commenced prior to or after January 1,2012.
(b) WY Wind Generation tax is based on total MWh production, not PTC eligible generation.
Glenrock l, Rolling Hills and Glenrock lll were not fully repowered, which results in a difference
between PTC eligible generation and WY Wind tax eligible generation.
Wind Plant
2021
NPC
MWH
Production (b)
Tax
Beqins
2021
$1/MWH
Tax
Rocky Mountain Power
Exhibit No. 40 Page '144 of 350
Case No. PACE-21-07
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Case - Oecember 2021
TCJA Tax Def€rrals
Adjustnents to Rate Base:
Reg Liab - Protected PP&E EDIT - lD
Reg Liab - Protected PP&E EDIT Amort - lD
Reg Liab - Non-Protected PPEE EDIT - lD
Reg Liab - Non-Property EDIT - lO
Total
Adjustrrcnts to Tax:
DTA - Reg Liab - Protected PP&E EDIT - lD
DTA - Reg Liab - Protected PP&E EDIT Amortization -
DTA - Reg Liab - Non-Protected PP&E EDIT - lD
DTA - Reg Liab - Non-Property EDIT - lO
DTL PMI PP&E - Protected Property EDIT
Prot€cted PP&E RSGM tunortization - lD
of
PAGE 7.6
IDAHO
ALLOCATED REF#ACCOUNT Tvoe
2*
254
190
'190
'190
190
282
41',t10
FACTOR FACTOR%
Situs
Situs
Situs
Situs
ID
to
ID
ID
SE
ID
TOTAL
COMPANY
zil
254
3,743,913
6,648,469
790,U4
95,884
ID
ID
ID
ID
Situs
Situs
Situs
Situs
6.52570h
Situs
7.6.1
7.6.1
7.6.1
7.6.1
7.6.1
7.6.1
7.6.',1
7.6.'l
7.6.1
7.6.1
3,743,913
6,648,469
790,044
95,EE4
11,278,309
(920,s01 )
(1,634,632)
(194,245)
(23,s75)
1,592,796
14,582,583
11,278.309
(920,s01 )
(1,634,632)
(1s4,245)
(23,s7s)
103,941
14,582,583
This adjustment reflects th€ removal of tax defenal balances as a result of the Tax Cuts and Jobs Act that was enacted on December 22, 2017 . The
tax rate was reduced from 35% to 21% etrective January '1, 2018.
Pursuant to Docket GNR-U-18-01, Order 3331, the non-protected property and non-property EDIT will be amortized ov€r s€ven years beginning
June 1, 2019, and be used in part to offset the 2013 incremental depreciation expense defenal approved by Commission Order 32910 in Case No.
PAC-E-13-04. Both will be included in ldaho retail customer rates in the ECAM until the rate effective date in the n€xt g€neral rate cas€, and will not
b€ subiect to the sharing band. The parties may propose to change the s€ven-year amortization p€riod for the unamortized portion of the non-
protect€d propedy and non-property EDIT balance in the next ldaho general rate case. Pursuant to Order 34884, Case NO. PAC-E -2G03, a portion
of these balances will be used to buydown ldaho's share unrecovered plant balance of Cholla Unit 4 in December 2020. ln addition, the ECAM
offsets will be discontinued effective May 31, 2021. However, the ECAM offsets oocuning through May 31, 2021 wtll bring the final non-protected
property and non-property EDIT balances to zero.
The defenals of protected PP&E EDIT amortization for 2018 and 2019 will begin amortizing June 1, 2019 and June 1, 2020 respectively and will
offset the ECAM. Pursuant to the most recent ECAM filing, these amortizations continue to be based on the original estimate of arnortization based
on the average rate a*sumption melhod, even though the company has moved to the Reverse South Georgia method. Pursuant to Order 34E84,
Case NO. PAC-E -20-03, the ECAM offsets will be discontinued effective May 31,2021. ln addiUon, a portion of the balance will be used to buydown
ldaho's share of unrecovered plant balance of Cholla Unit 4 in December 2020. The amortization of the remaining balanc€ will bo addressed in this
general rate case.
Proposals on how to utilize the remaining defened protected EDIT amortization balance will be included in this rate oase. Therefore, the remaining
balances will be removed from rate base as part of the cunent rate cas6, as it is anticipated that the remaining balance will be retum€d to oustomers
outside of base rates.
Protected PP&E EDIT: This adjustrnent reflects the level of protected property EDIT anprtization and adjusts the rate base for th€ test period.
Rocky Mountain Power
ldaho General Rate Case - December 2021
Removal of TCJA Defered Balances Adjustmenl
Rocky Mountain Power
Exhibit No. 40 Page 145 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
7.6.3
?.6.2
Page 7.6.1
(83,3s0,211) NOTE 2
187,094,1241
SAP Account 288932 - Reg Liab Protected PP&E EDIT - lD - 1213112021 Balancn
SAP Account 288932 - Reg Liab Protected PP&E EDIT - lD - Base Period YE
Adjustment Needed
SAP Account 288942 - Reg Liab Protected PP&E EDIT Amort - 2021 Expected Balance
SAP Account 288942 - Res Liab Protected PP&E EDIT Amort - lD - Base Period YE
3,743,913 Ref 7.6
NOTE I
7.8.2 (6,648,469)
0
Adjustment Needed
SAP Account 288212 - Reg Liab Non-Protected PP&E EDIT - 2021 Expected Balance
SAP Account 288002 - Reg Liab Non-Property EOIT - 2021 Expected Balanc€
SAP Account 288002 - Reg Liab Non-Property EDIT - lD - Base Period YE
SAP Account 288212 - Reg Liab Non-Protected PP&E EDIT - lD - Base Period YE 7.6.2 (790,044)
Adiustment Needed 790,044 Ref7.6
NOTE I
NOTE I
7.6.2
6,648,469 Ref 7.6
(e5,884)
0
0
SAP Account 2871'12 - OIA RL Prot PP&E EOIT - lO - 1213112021 Balancn
SAP Account 287112 - D'lA RL Prot PP&E EDIT - lD - Base Period YE
95,884 Ret 7.6
7.6.3
7.6.2
20,492,983 NOTE 2
21,413,4U
Adjustment Needed
SAP Account 287062 - DTA RL Prot PP&E EDIT Amort - lD - Expected 2021 Balance
SAP Account 287062 - DTA RL Prot PP&E EDIT Amort - lD - Base Period YE
(920,501) Ref 7.6
NOTE 1
7.6.2
0
1,634,632
Adjustment Needed
SAP Account 287122 - OTA RL Non-Prot PP&E EDIT - lD - Expected 2021 Balance
SAP Account 287122 - OTA RL Non-Prot PP&E EDIT - lD - Base Period YE
NOTE I
7.6.2
(1,634,632) Ref 7.6
194.245
0
Adjustment Needed
SAP Account 2871 26 - DTA RL Non-Prot PP&E EDIT - lD - Expected 2021 Balance
SAP Account 287126 - OTA RL Non-Prot PP&E EDIT - lD - Base Period YE
NOTE 1
7.6.2
(194,245) Ref7.6
23,575
0
Adjustment Needed
SAP Account 287607 - DTL PMI Fixed Assets - Protected PP&E EOIT - 17J3112021 Balanca
SAP Account 287607 - DTL PMI Fixed Assets - Protected PP&E EOIT - Base Period YE
7.6.4
Tax Modcl
(23,575) Ref 7.6
(1,693,180) NOTE 2
(3,285,s76)
Adjustment Needed
PacifiCorp Only RSGM Amortization - Dec. 2021
PMI Only ARAM Amortization -Dec.2021
1,592,796 Ref 7.5
(2,823,409)
(89,046)
Subtotal - Protected PP&E EDIT Amortization (2,912,455')
NOTE 3Difference-Adjustmentneeded 14,582,583 Ref7.6
NOTE 1: These balances are being removed from rate base as it is being proposed in the cunent GRC that
any remaining EDIT balances will be retumed to customers outside of base rates.
NOTE 2: These balances are NOT being prorated for this GRC as the rate effective date occurs AFTER the
forecast period, which is the year ending 123112021.
NOTE 3: The only amortization to b€ proposed as part of base rates is RSGM amortization. All other
balances will be amortized via a separate tariff or rider.
Protected PP&E EDIT Amortization
Protected PP&E EDIT Amortization Defenal
Protected PP&E EDIT Amortization - ECAM Offset
Non-Protected PP&E EDIT Amortization - ECAM Offset
Non-Property EDIT Amortization - ECAM Ofiset
(4,862,253].
4,862,253
(1,840,603)
(1,429,912)
(173,539)
Subtotal - EOIT Amortizations before Cholla Buydown
Non-Protected PP&E EDIT Amortization - Cholla
Non-Property EDIT Amortization - Cholla
Protected PP&E EDIT Amortization Defenal - Cholla
(3,444,0s4)
(11,442,670)
(867,694)
(1,740,620)
Subtotal - Cholla Buydown
Total Base Period EDIT Amortization - December 31 ,2020
(14,0s0,984)
(17,495,038)
Rodcy Mountain Porer
Erdlibit No.40 Page 146 of 350
Case No. PAGE-2147
Wihcsa: S:teven R. McDougal
8. RATE BASE
ADJUSTMENTS
IDAHO 2O2O PROTOCOL
Mi$ Ratc Be AdiGfrrErts F$ 8)
TOTAL
Rocky Mountain Power
Exhibit No. 40 Page 147 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal PeeEs.orotal
8.5 8.68.2 8.3 8-4
TrEppa MiE R8b
Bas
JimBriigHMirc CustqHAdvffiR!EB& lbrcqEfudlooTotal Ndm[ad
8.1
updab Caih
WqtingCrrtd
Maior Phnt
Addi0fl3
MiscdlffiRdcBs
1 Opdaung R.ess:2GffiCBuiiERcrc
3 lnMop{tnfft l
4 Sgcdal Sd6
5 O$d op6atin0 RcMu66 Total OpeEti.E Rcmu6
7
8 Opdaing EACls:
9 9.mPrc(xJdir
I0 Nudcar Prodr'tion
1'l l,Mrc Prcduc{fl
12 Oth, Pffi Srlpply
13 Tmsisjo
14 Osturtion
15C6bEA@ulirlo
16 Cu*qrcr Scryicc & lnb
17 Sdcs
18 Adiidstatiw & G.mrd
19 TotElO8MExpas
20 D.prqiltim
21 Atrutalio
22 Tdc OtharTh.n llm
23 ll1mTu6: Fadml24 S-tatc
25 Dclbnld llrmTuc
26 lnvEtmnl Tq &rdn Adi.
27 Ml$ RoHG & E)ean$28 Total OpcEting Elpos:
A30 Opqatn9RdForRctum:
31
32 Ratc Ba$:
33 Elrdic Plet ln SGwk
3{ Plnt H.H io. FutuE t e
35 M$ Ddbmd t$its
36 EhcPhntAgt^dl
37 Pa.bns
38 Pcplymnts
39 Fud Sbd(i{l Mlbrid A Supdicsill Wql&ECqru
42 Wa.tlsizalin Lffi
43 Mi$ Rrb Be44 TdalElcctrlcPlant:
45
46 Dcdudirc:
47 AEm Ppv Fff OcA(6
4E A@m Prcv Fq Atrst
49 A@mDcf lmTu
50 Unquti&d ITC
5l ClS0HAdvFqCfiii
52 Cusbos Scryicc Olpcits
53 MlscdlffiDcduclirc
5455 Totd DGdudi(ro:
5657 Tdal Rab Bae:
58
59
60 Estimtcd ROE impld
6t
62
63
64 TAX CALCULATION:
65
66 OpqrtingRffi
67 OtHDcducti(ro
68 lnbcl(AFUoC)
69 lntsBt
70 Schc(t.r16'tr[Additirc
7l SctEdub 1f [Huclims
72 lmBclbreTu
73
74 S.trbllmTu6
75
76Ta(dLllroD
7t
78 Fcdcrd lmTu6
r73!i4341 - - - - - -
(456,261)
3.253.ffi6
5,503,622
t124.v7t
QA,237l
153,2,1,0
(581,453)
860.607
(r,857,502)
(420,67t)
364,7Gt
(145)
(33)
'178
5.3€6.944
(5,386,94,{}0
i13,065,322
(606,72r)
(15,127,9741
(361.r05)
(1.131,891)
(638.386)
(3/l0.r21)
(3r.484)
951,0t'l
(r4,983)
4,601,461 a.73E.874
(3a6,044)
(a38,386)
(16,50r)
a4.azr.8u {ro.ilr)s,uu 4,601,461 23,7T,474 (964,430)
(1,638,144)
1 13.414
9.9,729 4,675 26.912 (153,245)
(,105,5(x))
4.952.662
(40s,50S)
3.972,152 4,675 26,912 (405,5(xr)(r53,245)
-1.762%
(8,3U,,,1r0)
0.000%-0.018%
Q23l
{.088%0.008%{.r141 0.0r9't6
9.284.399
10,249.911
8!'5.530
1,518,8r2
(9,265,921)
(420.673)
(723l
(33)
(@3.2421
eEal\
ta ils ,4r aAmt (594.985)
(1,85r.s02)(r45)(121,947)
IDAHO 2OAN PROTOCOL
Mi$ RaE Be Adjctnc'lts Cfob 8)
TOTAL
Rocky Mountain Power
Exhibit No. 40 Page 148 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougaFas.8.0,l rdd
8.11 4.12 8.'13
Rcauhbry A$et &
Porcrtab Hydro FERC 105 - Pl{n UEUlitkERmvd Hcld ro. Futw! Us Arstiatir
E.10
Klanafr
HydGlecric
Sedc|mt
Agrffint
8.7 8.8 8.9
Cholle 4
Csrbd Plet
Cl@E
Prcpak P6sim
Assct
'l OpdslingRGs6:
2 GqEElBusiffiRffiG
3 lntcrdepa]tHtll
4 Spccial Sd6
5 Otlrr Opmtng Rcvffm
6 Total Op€ratim Rcmu6
7
E Op@ting Expcns:
9 Stcm Prcductim
10 Nudqr Prcdudrm
11 lmrc Prcducli]n
12 Othd P@qsupply
'13 TEMi$i6
14 Disbih/tim
15 CustoGA@nting
16 Cusbrffi Scrvie & lnb
17 Salas
18 Administ"ativc & Gcrcrd
19 TotElO&MExpcos
20 Depr6i6tiff
21 Anutizalid
22 Tax6 Olls Thff lnm
23 ln(mTu6: Fcdml
24 Stab
25 DcGrrcdlllmTu6
26 lnvcstrcnt Tu Crcdt Adj.
27 Mi$ RGmu6 & Exp.o$28 Total Op@ting Expdrs:
29
30 Opc€iingRcvFqR.tum:
3'r
32 Ratc Bas:
33 Electic Plant ln SflicE
34 Plqnt Hcld lbr Fulurc t $
35 Mi$MDcbits
36 Elcc Plst Acq Adi
37 Pffiims
38 PtapayrHts
39 Fucl Stod(
40 Matqial & Suppli64l Wqking Capital
42 Wcathcrizatim LMs
43 Mi$ R8t6 B6e
44 TotalElccticPlant:
45
,16 Hucti6s:
,17 AM Prcv Fr Dcp.*
/+8 Awn Prcv Fq Arcrl
49 A@mDcf llmTu
50 Umtrutizrd ITC
51 Custffi Adv Fq Cmlt
52 C6bmtr S.Me Dcposits
53 MisGllsds DGduclimsg
55 Total D€ductlms:
56
57 Total Ratc Bas:
58
59
60 Estimted ROE imped
61
62
63
64 TAX CAICULATION:
65
65 Opcr.ting Rcvouc
67 Ot rq Deduclios
60 Inter6t (AFUDC)
69 Intect
(1.607,365)
393,868
1 13.4144,377,4n
39.223
8.883
(1,12i1,378)
(1.607.365)
(868,4(x)(818,425)
470.r36
(3,982)
(902)
4.88:)
(249)
(s6)
(r24,4'r8)
348.r02
78.836
294.078
50,71 1
1r,485
23.435
(0)3,301.204 382,558 (1,7s,lil')(262,659)
(506,21)
33,'118 (31,567,945)
(172,654)(8.(b5)9.040,697
(361,105)
(32,889)(23,358,731 )
(1,131,€pl)
(340.121 )
(o,cJ,(@,rz1l U.O/Y,JYZ
386.7.t4
113,414
(2,241,3731
155.9 r9
l20o,211l
(2c2l:st
'l.796
7, Scficdulc'M' DGductim
72 llmB€lb.cTu
73
1.984 (2,138.068)4.875.805
4.952,662
I,984 (2,138,(r8)(1,741,2161 (43.293)(1i14.383)9,828,467
(6.081)(606.721 )6.i41.523 (1.708.09E)132.124.O12\(n.272t (.l4.652.155)
0.(xxD6 0.012 {.rrc%{.043%0.9s6%0.055%o 285q6
\43n,477)(507,281)2,475,769 348,290
(19.662)4,6,15.768 5o7,281 (868.,r04)
- - 73.63ii 1,2,12 (129,102) 95.32i1 -(19.862) - 195.658 (1,2421 1,736..156 252,966
(s02)8,883 78.636 I 1,,185
(18.960)186.n5 (r,186)1.65t,631 211,41
(56)
75
76 Tqablc lncom
77
78 Federal ll1m Tu6 (3,982)39,23 (249)348,102 50,711
IDAHO 2O2O PROTOCOL
Mi* RatG Be ArtGtrentr (Iab 8)
TOTAL
Rocky Mountain Power
Exhibit No. 40 Page 149 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougaPase E.0.2 rotal
08.11
Dq CEk Minc
8.1,1.1 8.15
tllw Wind aM
P6rt 2 Oc6 CEk Rcpowding C.tritalMirc Additi(ns
8.16
RTM AdiGfnsr
0
0 0
Opceling R"6G:
GcffilBusiBRqd6
lnE dep€rtHt l
Speial Sdcs
Othdgp@ting Rd66
Total Op.ratim Rwrc
OpcEting Erpcns:
9 St m Prcdudin
10 Nudcar Prod&tiff
11 HydrcPrcduclim
12 Ofier Pw Supply
13 Tranmi$iq
14 Oisriblltuo
15 CusilomaA@nting
16 C6torffi Sdica E lnb
1 7 S€bs
18 Administstivc & GcMd
19 TotalO&MErp6os
20 O!9rodatiff
2l Anstization
22 Tq6 Olicr Tha lnm
23 ll1oreTu6: FcdcEl
21 St t6
25 Ocfffcd lnm Taxlg
26 lnv6Emnt T.r CEdit Adj.
27 Mbc RM6 A E)aco*
28 Totd OpcEting Erp€ns:
xt30 Opsating Rcv Fq Rctum:
31
32 Rato Be:
33 EL.fic Pi.nt ln Sdi@
34 Plst Hcld lbr Futuc U*
35 Mi$t cffi Drbib
36 Ekc Phnt Acq Adi
37 Pmsbns
38 Prcpayrcnts
39 Fucl Stod(
40 Matsial & Supplir3
41 Wo*ing Capitd
42 W@ttEialim Lmg
43 Mi$ Rata B€$il4 TotalElrcticPlrnt:
45
46 D.drr.lid.:
47 AM Pmv Ftr Ocprcc
49A@mDcf llrmTu
50 Unarprtiad ITC
51 C6bffiAdvFtrCmst
52 C6tm6 ScM@ Dcposits
53 Misllall@s Dcduc{ions
54
55 Total Ocdnctirc:
5657 Total Rstc B€e:
5a
59
60 Eiimted ROE impad
6l
62
53
64 TAX CALCULATION:
65
66 Opcrating Rwauc
57 OtlEr Dcdudims
68 lnlcGt(AFUtrc)
69 lnbr6t
70 SEdule'M'Additims
71 SdEdule'i/l. Drduclims
72 lnm Bctorc Tu
73
74 S:tatcll1omTq6
75
75 Taxabb lnqrcn
78 Fedcrd ln@rc Tax6
1.025.912
(735,434)
860,607
2W,1Tl 860.607
4,546,03r
(58,231)
(1 3,188)
(172.843)
(39,1{4)
211,995
(1,93s.143)
(438,256)
1,059,098
s42,595
(133,4(x)
219,059 E 4,092,337 lo9,191
45,30E,603
(1.606,rI5)1,356,487
(1.606,77s)45,308,803 1,356,4E7
(1,979,628)
(949,521 )1,998,590 (333.515)
't.998.590 (2,929.248)(333,51s)
(1,606,115)r,908,590 42,379.555 1,022,972
4.013%{.038%-r.553%{.1m%0.000%0.000%0.000%
QgO,4n)(5.406.638)(542,sgs)
- (964.E1E) 4.5i16,031 542,595- fin) 61?t A792 61t - - - -
tzsolnt (862.206) (9.653.221)
('l3,lEA) (39,'1,14) (i138.256)
Qn,29ol (823,061)(9.2r4,965)
Rocky Mountaln Power
ldaho G.naral Rate Case. Doccmber 2021
Updat. Cash Working Capital
AdJustmcnt to Rate Base:
Cash Working Capital
Cash Working Capital
Cash Working Capital
Total
Adlustm.nt Detail:
O&M Expense
Taxes Other Than lncome Tax
Federal lncome Tax
Strate lncome Tax
Less: 2020 Protocol Equalization
Total
Divided by Days in Year
Average Daily Cost of Service
Net Lag Days
Cash Working Capital
Unadiusted Cash Working Capital
Cash Worldng Capital Adjustm.nl
Rocky Mountain Power
Exhibit No. 40 Page 150 of 350
Case No. PAC-E-2147
Witness: Sleven R. Mcffigpl 8.1
FACTOR FACTOR%
IDAHO
att(EAIEp REF#
(11,138) Bdow
AEQ9IJNI rvpe
cwc
cwccwc
TOTAL
COMPANY
(1 1,138)Situs
Situs
Situs
10,396,520
(4,686,047)
1,447 ,140
(836,m0)
ID
ID
ID
1
2
3
(205)
-T{8*3i+
(205)
-T{3+8?+
Below
Below
2.27
Typel Type 2 Type 3
169,764,668 169,764,668 173,889,302
9,794,184
2,601,963
1,748,106
(836,000)
9,794,1U
2,512,870
1,727,929
(836,000)
1.3
1.3
1.3
1.3
2.9
183,O72,921
365
182,963,651 180,210,914365 365501,570 &1,270 493,7290.68 0.68 0.68
343,063
354,201
342,858
343,063
337,700
342,858 8.1.1
(1r 13til (zuc)(c.1c6)
This adjustment is necessary to compute the cash v/orking capital for the normalized resutts made in this filing. Cash working capital is calculated
by taking total operation and maintenance expense allocated to the jufisdiction and adding its share of allocated taxes, induding state and federal
in@me taxes and taxes other than income. This total is divided by the number of days in the year to determine the Companys average daily cost
of service. The daily cosl of service is muluplied by net lag day's to Foduce the adjusted cash working capital balance. Net lag days are calculated
using the Companys Deoember 2015 lead lag study.
Rocky Mountain Power
Exhibit No.40 Page 151 of 350
Case No. PAC-e-21-O7
Witness: Steven R. McDougal
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ldaho G.n.ral Rate Caic . D.cemb.r 2021Trapp.rmlneRat Besc
AdlGtmentto Rste Bas.:
O,lher Tangible Prcperty
Other Tangible Property
Final Reclamatim Liability
AdlGtn ntHell:
Olher Tanoible Prooertv
December 2020 Balance
December 2021 Balance
Adjust to December 2021 Balance
Final Redamation Liabilitv
December 2020 12 Mth. Avg. Balance
December 2021 12 Mth. AW. Balance
Adjust b December 2021 12 Mth. Avg. Balance
Adlurtm.nt to Tax:
Schedule M Adj - Redamation Liab
Defened lncome Tax Expense
Accumulated Def lnc Tax Balanoe
TOTALAccoUNT Tvpe CAUEAtrY
9,760.810
4,812,525
14,573,335
2533 3 (229,5e6)
9,760,810
14.573.335
4,8't2,525
Rocky Mountain Power
Exhibit No. ll() Page 152 of 350
Caee No. PAGE-21-07
Wihess: Sleven R. McDougal
PAGE 8.2
f3ctgBll
6.5257%
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SCHMAT 341110 3190 3
(1 1,073)
2,722
71,639
(7231
178
4,675
8.2.2
8.2.2
8.2.2
The Company oivns a 29.0% interest in the Trapper Mine, which provides coal to the Craig generafng plant. The nomalized coal cost of Trapper
indudes all operating and maintenance costs, but it does not indude a retum on invesfnert. This adjustnent adds the Companys portion of he
Trapper Mine plant invesfnent b the rate base. This adjustnent reflects net plant to recognize the depreciation of the investment over lime. This
adjustnent also watks fomard lhe Reclamation Liability to December 202'1.
Rocky Mountain Power
Exhibil No.40 Page 153 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 134 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Jim BddgEr tln. Rd. Bstc
Other Tangible Property
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Accumulated Def lnc Tax Balance
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[bcember 2020 Balance
December2021 Balance
Adjustnent to December 2021 Balance
Rocky Mountain Power
Exhibit No.40 Page 155 of 350
Case No. PAGE-21-07
Wihess: Steven R. McDougal
PAGE 8.3
FACTOR FACTOR%
IDAHO
ALL9gAIED
4,923,239
REF#ACCAUNI LYpe
190 3
TOTAL
99!6tilUY
75,443,976
412,399
412,399
(321,7781
4,601,461
26.912
26,912
399
399
1
3
SE
SE
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(4,930,946)
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6.5257%
6.5257%
Belol,Y
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8.3.2
75,443,976 8.3.1
8.3.170,513,029
(4,930,946)
The Company o,yns a two-thirds interest in the B.idger Coal Company (BCC), r,\Aidl supdies coal to lhe Jim Bridger generating plant. The
Companfs investnenl in BCC is recorded on the books of Pacific Minerals, INC (PMl), a u,tElly-owned subsidiary. Because of lhis orvnership
arangement, lhe coal mine investnent is not induded in Account 101 - Elec&ic Plant in Service. The normalized costs br BCC pmvide no refum
on in\€stment. The retum on investment br BCC is remo/ed in the tuels credit which the Company has induded as an ofret to fuel prices leaving
no lefum in reaults.
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Rocky Mountain Power
Exhibit No. 40 Page '156 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No.lo Page 157 of350
Case No. PAC-E-2147
Wihess: Steven R. McDougal
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Rodq ilorrntah Potffi
Eldrbit No.4O P.gp 158 of 35(l
CeEe I{o. PAC-E-21-{!7
Wihes: Steven R UcOougal
PAGE 8.4
TOTAL Itxt{oAccdrNr IE oorrPAltlY FAcroR EACtSlt ALAqIIED REF*
GA
OR
WA
to
UT
WY
SG
eflfin(388,0S5)
(12.372,53E'
(545,8e7)
11,178,142)
*52
2fr2
xii|62
z&2x2
252
(150,657)
t4,802,580
Sltu6
Sihls
Sitls
Sitls
Sit s
Situs
6.72N%
(338,0s5)
E.4.1
8.4.1
8.4,1
8.4.1
8.4.1
8.4.1
8.4.1--rjffi+
Gldofilcr adl,tles br coffituolin ala bod(ed llb FERC ffird 254. WIlgr thoy ale booked, lho orttes do nd lelloot fic prop€r &oaton.
n{s a4Etr€n[ slr 13 the Cocdion dosbmer.dvanccs lbr @ofirc0on h tho ao@rnl.
Rocky tlountain Power
ldaho General Rate Gase December2O2l
Gustomer Advances for Construction
YEAR END BASIS:Account Booked Alocation Correct Allocation
Rocky Mountain Power
Exhibit No. 40 Page 159 of 350 p36e 8.4.1
Case No. PAC-E-2147
Witness: Steven R. McDougal
Adiustment Ref.
252CA
2520R
2s2W A
252tDU
252UT
252WYP
252SG
Total
(16,570,252)
(101,646)
(20,693,330)
(150,657)
(1,767,662)
(217,267)
(338,095)
{12,474,177)
(545,897)
(21,871,472)
(150,657) Page 8.4
14,802,589 Page 8.4
(217,2671Page 8.4
(338,095) Page 8.4
(12,372,532) Page 8.4
(545,897) Page 8.4
(1,178,1421 Page 8.4
(37,365,227)137,365,2271
Roclry tountain Powel
ldaho General Rate Case - December 2021
Major Phnt Addltions
AdlEtment to Rate Base:
Sleam Production
Other Production
Hydro Production
Transmission
Distribution Plant
lntangible Plant
General Plant
Adrustment to Tax:
Schedule M Additions
Schedule M Additions
Schedule M Additions
Defened Tax Expense
Defened Tax Expense
Defened Tax Expense
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Defened Tax Expense
Oefened Tax Expense
Defened Tax Expens€
Defened Tax Expens€
Defened Tax Expense
Defened Tax Expense
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
of
ACCOUNT Tvoe
TOTAL
COMPANY
Rocky Mountain Power
Exhibit No.40 Page 160 of350
Case No. PAGE-21-O7
Witness: Steven R. McDougal
PAGE 8.5
IOAHOFAcroR FAcroR% auaaalEa. REF#
312
343
332
355
364
303
397
3
3
3
3
3
3
3
25,336,566
21,700,440
200,307,870
6,995,000
22,159,296
5.7220%
5.7220%
5.7220%
5.7220%
Situs
5.6057%
5.6057%
1,449,769
1,241,709
11 ,46',t,702
6,995,000
1,242,192
SG
SG
SG.P
SCHMAT 2SCHMAT 2
SCHMAT 241',t'to 241110 2
411 10 2282 2282 2282 2
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMDT 3SCHMDT 3
SCHMDT 341110 341110 3411'10 34't010 34't010 341010 3282 3282 3282 3
24,055,748
300,554,920
2,851,390
74,U1
729,363
(701,060)
(18,401)
(179,326)
701,060
18,401
179,326
4,941,285
179,358
2,756,903
11,779,280
262,313
10,390,847
(1,214,894)
(44,098)
(677,830)
2,89$,124
64,494
2,554,756
(1,681 ,2271(20,397)
(1,876,930)
5.7220%
Situs
5.6057%
5.7220%
Situs
5.6057%
5.7220%
Situs
5.6057%
5.7220%
Situs
5.6057%
s.7220%
Situs
5.6057%
5.7220%
Situs
5.6057%
5.7220%
Situs
5.6057%
5.7220%
Situs
5.6057%
1,348,502
23,738,874
163,158
74,8/.',l
40,886
(40,1 15)
(18,401)
(10,053)
40,1't5
18,401
10,053
282,742
179,358
't54,545
674,015
262,3',13
582,483
(69,517)
(44,098)
(37,997)
165,717
u,494
143,213
(e6,201)
(20,397)
(105,216)
SG
ID
SO
SO
SG
IDso
SG
ID
SO
SG
ID
SO
SG
ID
SO
SG
IDso
SG
ID
SO
SG
ID
SO
SG
ID
SO
8.5.1
This adjustment places into rate base the major plant additions from January 2021 through December 2021 on a year-end basis. Major plant
additions have been identified as individual projects valued at $5 million or greater.
The associated depreciation expense and accumulated reserve impacts are accounted for in adjustrnent 6.1 and 6.2
Rocky Mountain Power
Exhibit No.40 Page 161 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky lrlountain Power
Idaho General Rate Case - December 2021
MaJor Plant Addltion Summary
Descrlption Factor
Jan20 to Dec20
Plant Addltlons
Page 8.5.1
Jan 21 to Dec 21
Plant Additlons Ref#
Steam Productlon Plant:
Various
Total Steam Plant
Hydro Production Plant:
Various
Various
Total Hydro Plant
Other Production Plant:
Various
Various
Total Other Plant
Transmlsslon Plant:
Various
Total Transmasslon PIant
Dls0lbutlon Plant:
ldaho
Total Dlstrlbution Plant
General Plant:
Washington
General
General
General
Total Genera! Plant
lntanglble Plant:
General
General
General
Total lntangible Plant
Tota! Electrlc Plant ln Service
5,540,132 6,995,000rc
-F3p-od-
200,307,870
200,307,870
24,055,748
24,055,748 8.5.2
22.159.296
212,159,296 8.5.2
300,554,920
Ref 8.5.2
SG
SG.U
SG-P
SG-W
8.5.2
8.5.2
8.5.2
8.5.i
SG
SG
ID
WA
SO
SG
CN
SO
CN
SG
5,130,769
5,130,769
42,323,280
12,323,280
243,851,560
243,851,560
8,743,893
1,393,187
10,137,080
15,889,026
15,889,026
322,871,88
21,700,40
21,700,40
25,336,566
25,336,566 8.5.2
Rocky Mountain Power
Exhibit No.40 Page 162 of350
Case No. PAGE-21-O7
Witnees: Steven R. McDougal
Pega8.5.2
Rocky llountrln Power
ldaho Gancral RsE CasG - IrecemDar 2021
tlalor Phnl Addition lretail - J.nuary 2l to lr.cembcr 2l
Proiact DcscrlDtion
Jan 2l to D.c 2l
Account Factot lnscMceDat! PlanlAddttlons
Seem Producdon
Hydro Productlon
MaMin DMsfeam ln-Li6u
ILR 4.1.9 Futur€ Fish Passage StagB 1 Ph
Hydro Tolel
Othar Production
Cunant creek Ul cSA variable Fee 32k - cTA Ml
Cumnt Craek U2 CSA Variable Fs 32k - CTB Ml
Olh.r Production Total
343
3lt3
332
s32
SG
SG
SGP
SGP
Oct-21
Oct-21
Oec-21
Mer-21
12,008,283
12.00E.283
25,336,566
14,114,7fi
7,555.684
21,100,ls
1,U2,932
2.406.996
3,179,(x)0
5,920,896
9,788,084
1,419,8/t0
2a,055,7tt
23,368,328
10,519,016
20,2E3,EE4
28.404.891
27,240,5il
0,040,08r
15,482,137
8,259,094
9,681,902
20,407,308
1,497,367
9,066,070
19.370.1ff
200.307-870
0,995.000
6,905.000
5.371.124
s,a27,su
1,480,2?4
s.679,360
22.159.2*
@ R.f.8.5.t
GcnGral
Monarch upgrade
GTX Conneci, Java, and Ul only
AMI- ldaho 1T Comm Network
PAC FIPS 201 (Phys Ssrity Red)
Lloyd Csntsr Tower Op6n Offie
Ma$)ing Syr Consolidation
Ganarel Total
Transmlsslon
Jordanelle - Midway Constuct 138 kV Line - Trans
C7 Oata CenteE, Lmd lncreae
Rexburg Sub - lnst l81kV Sou@ ftom Rigby
Archie Crek Fire Damage Repair
WiHtiB Mitigation - Tmns
Out@k-Punkn Centtr 115 kV LiB #2
Slstcr Fire (Happy Camp) Fic Damagp
Spanish Fo* 34S138 Trarefomer Upgrade TPL
Crshon #3 35/161 kV 40O MVA TENform€r lnstallTPL
Gosh€Dsug€rmill-Rigby 101kV TEns Line- T
Vaniage Poma HeiilE 230kV Lire
Jim Brilger 34!230 kV Tramfmr 2 Upgmde
Wildfir. Miliralim Phn - T
Transmlsslon Total
397 SO397 SO397 SO397 SO397 SO397 SO
to
so
so
so
so
355 SG355 SG355 SG355 SG355 SG355 SG355 SG355 SG355 SG355 SG355 SG355 SG355 SG
364
303
303
303
303
Setr21
Nov-21
varbus
Osc-21
varbus
May-21
Nov-21
D*21
O*21
various
various
Apr-2r
vadrus
JaF2l
May-21
Varirc
Aug-20
May-21
vadrus
Varbus
various
Nov-21
Dec-21
May-21
Di3tdbutlon
AMI- ldaho 20!9 meters
DlstlDutlon Tot l
lnt ngiDle
Monardt upgmde
GTX Connad, Java, and Ul only
PAC FIPS 201 (Phr Surity Repl)
Mapping Sys Consolidation
lntanglbl. Total
E*rilrft No. 40 Page 16! of *t0
Cs€ t{o. PAGE-21-07
Wi[reco: S[rysn R. McDougal
PAGE 8.6nodqflountrh For.r
Llrho O.n llrt Rfr G[.. Drormbr 20al
AdJurtur.otto Rfr 8...:t - Fuel Sbd(- Pro Fofina
f - Fud Sbd( - Wo.ling C.pibl OopodtI - Frrd Sbck - firo*irg Cffil D€poGil
2-hepddor,3rha&
ACGOUNT Tvoe
151 3
TOTAL
COilPANY
(9,0C8,336)
FACTOR![
6.525795
IDA}NO&tacaIED REF*
(5o1,771) 8.6.1
FACTOR
SE
25:r6
25317
3 (6fi,(m) SE3 (50,3'5) sE
6.5457$
6-5257X
(43,1sr') 8.6.1
(3,,180) 8.6.1
t86t 3 (6,&7,566) SG 5.72,20%(346,s4) 8.6.1
Ihis aqu.tnont (f ) Wd6 ftn,tld to the po.erm. lovcl of trel sbd( whidr lr poiec{ed to be ftnvEr lhm December 2020 levdg; (2) refiocb pro-blln vrorldl{@iEldefoslt!;and(3)urdksturvardOrcbdaoeeforprpdddglhadsatlhoLakeSldc,ChdrdraldGurantCrceXg*plsnb
brdlodpaymont andtrmfrandcafihlbshoebdrlltin!6nhod{ingtheyg rendingD€cember2ul1.
Actuah Pro Forma
Rocky Mountain Power
Exhibit No.40 Page 164 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Ref.8.6
Ref.8.6
Rer.8.6
8.6
Page 8.6.1
Rocky tountain PowEr
ldaho Gencr.l Rat Case - Decer6€r 2021
Ycer€nd Balances - Summary
Plant Faclor
Dec-2020
Balance
UaC.ZOZI
Balrnce AdJustment
Jm Bndger
Cholla
Colstrip
CrarS
Hayden
Hunter
Huntington
Dave Johnston
Naughton
Rock Garden
15'.1
't51
151
151
151
151
151
151
't51
151
UE
SE
SE
SE
SE
SE
SE
SE
SE
SE
39,U:r6,t23
231,056
1,553,468
4,573,057
4,589,169
74.710.817
27,.163,100
11,518,283
18,637,392
31 430 017
3/r,/23,566
1,524,259
4,257,441
3,745,304
77,505,514
22,439,1 58
10,088,234
20,761,1 55
31 430 017
(2, r 13,05E1
(231,0561
(29,2091
(315,616j
(843,8651
(1,205,302)
(5,023,942)
(1,430,050)
2,123,763
)1t !a) *il13 7t|9 tLTA ilt as 054 :
DCC-ZOZO
Balanca
Dec.ZOZI
Bd,ence
,SlusEnent
Dec-zozo
Balance
Dec-2O21E lance Adlustment
9,032,E63
21,719,195
20,124,993
18,910,764
997,749
't4,2t2,E29
25,631,715
748,242
22,U4,747
1,204,864
15 600
186M
186M
186M
186M
SG
SG
SG
SG
Creek
Side 2
o&M
3,912,520
(19,376,751
3,933,983
207,1 I 6
70.785-564 il.737.997
Rodryfount lnPmr
lddro Oemrel R& Gc. - D.cmb.r2o2t
Pourrd.h lryro RGmovd
Adludm.nt !o E e.nie and Ratr B.s.:
O.coonnl.tlonlng Reg A3!€t:
Remo\r€ Booked Oecom Reg 1ss61
Adlurtn ntToTrx:
Remove Boked Tax:
Schedule M - Decommissioning
Deferred lncorne Tax E eeme
Year End ADIT Balance
of
TOTAL
AccouNr rvpe CA!6BNI EAqI9B
182M 1 (8,065) rD
Rod<y Mountain Power
Exhibit No.40 Page 165 of350
Case No. PAclE-2147
Wibrees: Steven R. McDougal
PAGE 4.7
IDAHO
FACTOR96 ALLOCATED BEEI
Situs (8,065) 816
SCHMAT 341110 328:t 3
(19,862)
4,8&t
1,984
(19,842)
4,8&l
1,984
ID
ID
ID
8itus
Sihls
Situs
This adjustnent removes from resutb the remaining balances for the Powerdale Hydro DecommissbnirE cosb that were being amortized orer 10
yEars. ldaho's remaining balance has b€en fully rocolr€r€d using remaining funds tom the Tax Cuts and Jobs Ad
Rocky Mountain Power
Exhibit No. 40 Page 166 of 350
Case No. PAC-E-21-O7
Wilness: Steven R. McDougal
o
o
*sENOO\6i.ioY
oocGodto-@Ioc'.=
oEot
EP
,t .go.qoEOF
CXea
ooPoioo
EI.9
PGo
,1'c,lr
I(,F
EcaIg
.Ecoo
"9EE6toosEoEot
E;oP
3o
tsaioPo.
ooF"
tsoN.o
oo9-
@ts
@NNNNNNNNNNNNFFF
@@@@@@@@@@@@N
$3388tSt3SS8@- @- @- @- @. @. o_ o- @. @- o- @.
oooo60600000
ooooooooooooooooooooooooNNNNNNNNNNNN
oooooooooooooooooooooooo
ooooooooooooNNNNNNNNNNNNrvs{ltqtt$*t
oooooooooooo66060066060@666666066606at at d ci d ct ei at ci ci d ri
NNNNNNNNNNNN**E{bgie#ttdi-r><=-'<urvzo
o
E$
gE
EE
o
HBoQl60o
SpNb
E r"J
S*REoQl6@o
NSENb
$r*
HE
8o3o
EpNb
Ere
oSPN6
8oqo
o6ENb
tros
o
RE
8oqo
$n
E,[
o8EiRooo
oPuNb
S,oo)
c
o!N€8pGNdao Q.: ooeoGFc
-9a
tE*<o
E
Co.
EctaiEaqo
8.
U
oo
3oc
o
orool
Go
o
U
.sooa
eGo
o
9o
&
oo
a5o6o.NEPE
o*odo
I
ci
=o
ao
a
!oo_o;{ -EOENO
EEEEoc
Eg.o
LaO934ooqtEEErE: E'bi=oo
>:!r!4,
PEE
RoctyIfll{.hPoltiH*oO.n ir! nlbGar - Drcmbrr84'
FERC lot.Pl.llt H.ldbr Futm U$
A4lltn n0bR.bh..:
R.morePHFU
Rcmo,E PHFU
Rcmow PHFU
Rcrmve P+IFU
Romorre PHFU
TOTAL
AOCOUNT Tupe OOilPANY
(10,6@,216)
(68s,318)
(6,Eo1,777)
(5,730,529)
Rod<yibuil*r Poner
Eldribit No. /o Pege t67 d350
Cas€ nb. PAGE-21-07
Wttees: Sieven R. McDougd
PAGE 8.E
FACTOR FACTOR*
IT'AFK)ALLOCATM BEET
(60c,72r)105
l(Elqt
1(F
106
1
1,|
1
1
SG
CA
OR
UT
WY
5flAtt9i
SHIs
Slt s
Sihls
Sitl8(601)
a3-9t2-4{Ol (fl)6,7-71)8.8.r
Thlc adfntncnt reruno Plant H€H br Fufire t s6 (PHFU) a3sGilE fiofir FERC lccount .lffi. Thc Company b m*ing tlh a4rtnent inomilanca rYi$ Titlc ,6 of fuUia UUIIV Regdaton, drapbr 5'Pow€rl and DuU€o d PuHlc uliltse Commbalon'seodon 6l{OlA
Rocky Mountain Power
Exhibit No. 40 Page 168 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
didocDo(L
(\lc?(\l
@o?Na
Nl(,c?
[oNo,o
(\l(o
'f|$r.ctFe
(9l()aN
o,rivt
CD(\tqo(t)\lO@
E
oF
(\loc?
(7'Nol64
q,
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o
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ol,G'NO
oa to F
=
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.9
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oo
.=
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=oEcGJ
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oo
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=oEtrGJ
oo
,ct,oc
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o,@
oooo@(Vl
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oooo@(.,
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EJ
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c
-g(L
oo
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E
.E(L
ooDo
f
fIL
opoI
co
TL
ool
E):,IL
o
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co(L
oo)
E:,:,l!
o
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co(L
oof
Ef
JIL
opoI
c
-gL
oof
EJ
fII
o
EoI
c
.E(L
(Do
=o
f
Lr
o
poT
co(L
ooootoo
oooolr)o
oooolOo
oooorOo
oooorOo
oooorOo
!=5ttoE,
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o
o
oooolajo
oooorOo
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=JEetErl!
ssgt*f.EtrEEEf
EE5
iEE
Roclry tountaln Pow.t
ldehocen.ral Rat Ca.e- December2O2i
R.guldory A$et & Llsbllltles Amortlz.Uon
Adju3tment to Exp.nr.:
Elec. Plant Acq. Amort. Exp.
Depr. Deferral Amorlizaton
Adru3tmont to R.t B.3r:
Elec. Plant Gross Acq.
Electic Plant Acq. Acc. Amort.
Elecfic Plant Acq. Acc. Amort.
ldaho Depreciation De$enal
ldaho Depreciation Defenal
2017 Prctocol Equalization
lntervenor Funding
Adlu3tm.nt to Tax:
Schedule M Adjust - lO Oepr. Deferral
Defen€d lncome Tar Expense
Accum Def lnc Tax Bal. lD Depr Def.
Schedule M Adiust - Oepr Deferral Amort
Derened lncome Tax Expense
Accum Def lnc Tax Bal. lD Depr Def. Amort
Acarm Def lnc Tax Balance - 2017 Protoool
Accum Def lnc Tax Balance - lntervenor Funding
ADIT - Craig_Hayden
TOTAL
ACAQUTIIype CoMPANY
Rocky Mountain Power
Exhibil No.40 Page 169 of350
Case No. PAGE-21-07
Wltness: Steven R. McDougal
PAGE 8-9
IDAHO
FACTOR% ALLOCATED REF#EAgIAB
406
407
SG
ID
SG
SG
SG
ID
ID
ID
ID
ID
ID
ID
3
3
(4,706,208)
4,646,768
73,63:t
18,1(X
(37,005)
73,760
25,410
1,480,759
5.7220%
Situs
5.7220%
5.722096
5.7220ofo
Situs
Sitrs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
5.722096
(8,078,737)
7,721,94
(4,312)
150,5't l
9,293,536
(300,000)
(103,350)
(269,291) 8.9.2
4,646,768 8.9.6
114
115
115
182M
182M
182M
182M
8.9.2
8.9.2
8.9.1
8-9.5
8.9.6
8.9.7
8.9.8
3
3
3
3
3
3
3
(141,156,2421
134,950,8't7
(75,s51)
150,511
9,293,536
(3m,000)
(103,350)
SCHMDT 341010 3283 3
SCHMAT 341'.t10 3243 3
283 3
283 1
282 3
73,6s3
18,1(X
(37,005)
8.9.5
8.9.5
8.9.5
4,646,768 tD(1,142,4821 rD(2,284,963) rD
4,646,768
(1,142,482)
(2,284,963)
8.9.6
8.9.6
8.9.6
ID
to
SG
73,760
25,410 8.9.8
84,730
This adiustnent walks brward vatious regulatory asset balances trom the base period (12 months ended December z)z)) to pfo forma pedod
levels (12 months erding December 2022). This adjustment also indudes the buy{orm of the z)17 Protocol Equalizatim Adjustrnent ald Eledric
Phnt Aoquisition Adjustment for the Craig and Hayden Plants and the accumulated lntervenor Funding regulatory asset balance.
Rocky Mountain Power
Exhibit No. 40 Page '170 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky ilountain Power
ldaho General Rate Case - December 2021
Regulatory Asset & Laability Amortization
Electric Plant Acquisition Adjustment
Adiust Base Period to Pro Forma Period
Eale-EEse
Amortization $fg.1$gg Acc.Amort.
Pro Forma Amount (below) 75,351 3,518,457 (714,2311
Base Period Amount (below)75,351 3,518,457 (638,880)
Pro Forma Adjrth"nt
Ref.8.9 Ref.8.9 Ref.8.9
Amortization
(6,279)
(6,27e)
(6,279)
(6,27e)
(6,279)
(6,279)
(6,27e)
(6,27e1
(6,27e)
(6,27e)
(6,27e)
(6,2791
(75,351)
End Balance
Accumulated
Amortization
(s63,s2e)
(s69,808)
(s76,087)
(582,366)
(588,6'+6)
(s94,92s)
(601,204)
(607,484)
(613,763)
(620,042)
(626,321)
(632,601)
(6r!8,880)
Gross Aco
3,518,t157
Page 8.9.1
@
(cl8,880)
Year
2021
Opening Balance
2020 January
February
March
April
May
June
July
August
September
October
November
December
Beq Balance
Gross Accumulated
Acouisition Amortazataon
3,518,4573,s18,457 (563,52e)
3,s18,457 (569,808)
3,518,4s7 (576,087)
3,518,4s7 (s82,366)
3,518,4s7 (s88,646)
3,518,457 (s94,925)
3,s18,457 (601,204)
3,518,457 (607,484)
3,518,4s7 (613,76s)
3,518,457 (620,042')
3,518,457 (626,321)
3,518,457 (632,601)
Base Period Amort =3,518,457 (638,880)
3,518,4s7 (645,1s9)
3,518,4s7 (6s1,4s9)
3,518,457 (6s7,718)
3,518,457 (663,997)
3,518,457 (670,276)3,5'r8,4s7 (676,556)
3,s'r8,4s7 (682,E3s)
3,518,457 (689,114)
3,5'18,457 (69s,394)
3,5'r8,4s7 (701,67s)
3,s18,457 (707,9s2)
Pro Forma Amort =
January
February
March
April
May
June
July
August
September
October
November
December
(645,1se)
(6s1,43e)
(6s7,718)
(663,ee7)
(670,276)
(676,s56)
(682,83s)
(68e,114)
(6es,3%)
(701,673)
(707,9s2)
(714,231)3,518,457 (714,2311
(6,27e)
(6,279)
(6,27e)
(6,27e)
(6,27e)
(6,279)
Rocky Mountain Power
Exhibit No. 40 Page 171 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho General Rate Gase - December 2021 Regulatory
Asset & Liability Amortization
Electric Plant Acquisition Adjustment - Craig and Hayden
Adiust Base Period to Pro Forma Period
Amortization
Pro Forma Amount (below)
Base Period Amount (below)
Pro Forma Adjustment
Rate Base
Gross Aco. Acc. Amort.
4,706,208 141,186,242 (134,950,817)
(4,706,208) 1141,186,242) 134,950,817
Ref.8.9 Ref.8.9 Ref.8.9
Beo Balance
Accumulated
Amortization
(130,244,
(130,636,
(131,028,
(13'.t,42',t,
(131,813,
(132,205,
(132,597,
(132,989,
(133,382,
(133,774,
(134,166,
(134,558,
Amortization
End Balance
Accumulated
Amortization
(130,244,609)
(130,636,793)
(131,O28,977)
(131,421,161)
(131,813,34s)
(132,20s,529)
(132,5e7,713)
(132,989,897)
(133,382,081)
(133,774,265)
(134,166,449)
(134,558,633)
(134,950,817)
Page 8.9.2
(135,343,001)
(135,735,185)
(136,127,369)
(136,519,5s3)
(136,91 1 ,737)
(137,303,921)
(137,6s6,105)
(138,088,289)
(138,480,473)
(138,872,6s7)
(139,241,841)
(139,657,025)
1,529,217
5.72o/o
87,502
(87,502)
Year
202',1
Opening Balance
2020 January
February
March
April
May
June
July
August
September
October
November
December
Gross
Acquisition
141J86,242
141,186,242
141,186,242
141,186,242
141,186,242
141,186,242
141,186,242
141,186,242
't41,186,242
141,186,242
141,186,242
141,186,242
141,186,242
793
161
345
71
081
265
January
February
March
April
May
June
July
August
September
October
November
December
Base Period Amort =141,186,242 (134,950,817)
141,186,242 (135,343,001)
141,186,242 (135,735,185)
141,186,242 (136,127,369)
141J86,242 (136,519,553)
141,186,242 (136,911,737)
141,186,242 (137,303,921)
141,186,242 (137,696,105)
141,186,242 (138,088,289)
141,186,242 (138,480,473)
141,186,242 (138,872,657)
141,186,242 (139,241,841)
(4,706,208)
(392,184)
(3e2,184)
(392,184)
(3s2,184)
(392,184)
(392,184)
(3e2,184)
(3e2,184)
(392,184)
(392,184)
(392,184)
(3e2,184)
Remaining Electric Plant Acquisition Adjustment (Craig and Hayden)
ldaho SG Factor
ldaho Share
Buy-Down using TCJA Funds
Remaining Balance
(392,184
(392,184
(392,184
(392,184
(392,184
(392,184
(392,184
(392,184
(392,184
(392,184
(392,184
,1
Rod<yilamhhPuor
E6ffiNo.40 PegE 172d3!to
Cilot{o. PAC+zl{rz
Wlbpac SfilvdrR.UcOoqat
Page &9.3Rocltlrtountain Pswcr
ldaho Generel Rgte CaBC - December 2021
Regulatory Asset & Li*ility A,morttzetlon
Elec'tr*c Phnt Acqullitbn Adiucfiment
GlAocount 1{oE00 -Actttdcfor 12 tonths Endd [lcocrnbcr201l
Year tor{tr
Aeumulmd
Amount
156,468/4el
156,468,48:!
158,488,48:l
156,488,4&i
166,408,493
156,468,4E3
15e,468,483
156,468,483
156,468,483
156,468,,183
15e,16i6,493
$ptem-allocated amor nt
Utah+ltus amount
Addftion I
zo20
a,20
20.20
2A20
20:20
20?0
NN
za?f,
2020
zszIJ
2020
1
2
3
4
5
6
7
8
I
10
11
12 I
1#,7U,6@ R.f. TS BtS
11,763,7U Rcf.TrbBtU
t56#68,488
GL Acoount Balrnce
Account Number 140800
GelendelYclr20iO
Rodryltlomtrh PEwrr
Efiefr No. /O Ftoc lTtt d 35{,
c..o l{o. PAGE€1{!'
Witreli: €ilcvonR lrd)qfld
Rocky f,ountrh,Powr
ld$o g€n re! rc Gra - Oeflnberz0,ll
Rc$thtor,y ABcs[ & Lhbiffiy AmortLatiron
Acounuldfd Amoilizaton
GLAocount tatm -Actualcfor t2tontha Endd D.cambcrmz0
Ycar fohft Amort
Amumulated
Amount
(132,676,826)
(133,100,425)
(133,.5a4,021t)
(133,047,625)
(34.371,2241
(134,7S4,8Ut)
(135,218,423)
(135,e12,(r29)
(136,065,622)
(1*i,&93n',)
(136812,822)
(1s7,396,44{}
System-a0ocated amomt
l.rtatrsiUs afitount
(135,589,698) Ref. Tab Bt5
(1,7 46,7241 Bef; Tab Bi 5
(r37i3q42r)
GLAseount Balancc
Acoount trlurnhsr I {U800
GdendarYcr2020
Page 8.9.4
20m
20,20
2020nn
NN
2020
20/za
2@A
8,2o'
NN
2020
NN
(423,600)
(423,600)
(423.600)
(423,600)
(423,@0)
(423,9n)
(423,600)
(423,000)
(423,600)
(48,m0)
(423,600)
I
2
3
4
5
6
7
I
I
10
11
12
Rocky Mountain Power
ldaho General Rate Case - December 2021
Regulatory Asset & Liability Amortization
Depreciation lncrease Deferral Regulatory Asset
Rocky Mountain Porer
Exhibit No. 40 Page 174 of 350
Case No. PAC-E-2147
Witness: Steven R. McDougal
Page 8.9.5
Depreciation lncrease Defenal
Ref 8.9 Ref 8.9 Ref 8.9 Ref 8.9
Order 32926 in lD Case No. PAC-E-13{2 authorized this regulatory asset to record ldaho's share of the
defenal of increased depreciation expense due to the implementation of new depreciation rates as of
January 1,2014, until the new depreciation rates are included in base rates. Order 34076 in Case No.
PAC-E-1841 approved an all-party stipulation to ofiset annual amortization of this regulatory asset
against tax benefits stemming from federal tax law changes in 2018. This regulatory asset is expected to
be fully offset and is therefore being removed fom rate base in this adjustment.
Dec-20 YE Balance
Alloc Reg Liab.ADIT SCHMDT DIT Exp
ID (150,511)37,005 (73.6331 (18.104)
Rocky Mountain Power
Exhibit No. 40 Page 175 of 350
Case No. PAC-E-21-07
Witness: Steven R, McDougal
Page 8.9.6Rocky Mountain Power
ldaho General Rate Case - December 2021
Regulatory Asset & Liability Amortization
Depreciation Study Deferral Balance
Year Month Amort.
Accumulated
Amount
Schedule
M
Def lnc.
Tax Exp.
283
ADIT
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
1
2
3
4
5
6
7
8
o
10
11
12
1,161,692
2,323,384
3,485,076
4,646,768
5,808,460
6,970,152
8,131,844
9,293,536
10,455,228
11,616,920
12,778,612
13,940,304 (3,427,447)
202',1
202',l
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
1
2
3
4
5
6
7
8
9
10
11
12
387,231
387,231
387,231
387,231
387,231
387,231
387,231
387,231
387,231
387,231
387,231
387,231
13,553,073
13,165,843
12,778,6',12
12,391,381
12,004,15'l
1 1,616,920
1 1,229,689
10,842,459
10,455,228
10,067,997
9,680,767
9,293,536
387,231
387,231
387,231
387,231
387,231
387,231
387,231
387,231
387,231,
387,231
387,231
387,231
(e5,207)
(es,207)
(e5,207)
(95,207)
(95,207)
(95,207)
(e5,207)
(95,207)
(e5,207)
(95,207)
(e5,207)
(95,207)
(3,332,240)
(3,237,033)
(3,141,826)
(3,046,619)
(2,951,412)
(2,856,205)
(2,760,998)
(2,665,791)
(2,570,s8/.)
(2,475,377)
(2,380,170)
(2,284,963)
Ref 8.94,646,768 (1,142,4821
Ref 8.9 Ref 8.9 Ref 8.9
Case No. PAC-E-18-08 authorized this regulatory asset to record ldaho's share of the deferral of
increased depreciation expense due to the implementation of new depreciation rates as of January 1,
2021, until the new depreciation rates are included in base rates. The Company has proposed to amortize
this amount over three years beginning with the rate effective date of this case.
4,646,768 Ref 8.9
Rocky Mountain Poiver
Exhibit No. 40 Page 176 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho Genera! Rate Case - December 2021
Regulatory Asset & Liability Amortization
GL Account 187305 -2017 ProtocolAdiustment
Page 8.9.7
Year Month Amort.
Accumulated
Amount
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
1
2
3
4
5
6
7
I
9
10
11
12
1
2
3
4
5
6
7
I
9
10
11
12
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300
Ref 8.9.7
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
(300.000)
Buy-Down using TCJA Funds
Remaining Balance
Pro Forma Amount (Above)
Base Period Amount (Above)
Pro Forma Adjustment
(300,000)
300,000
300,000 Ref 8.9
Rocky Mountain Power
ldaho General Rate Case - December 2021
Regulatory Asset & Liability Amortization
GL Account 187958 - lntervenor Funding
Accumulated
Amount
Rocky Mountain Power
Exhibit No. 40 Page 177 ol35O
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Page 8.9.8
AD!T
(16,440)
(16,440)
(16,440)
(16,440)
(16,440)
(16,440)
(16,440)
(16,440)
(16,440)
(16,440)
(16,440)
(25,410)
(25,410)
(25,410)
(25,410)
(25,410)
(25,410)
(25,410)
(25,410)
(25,410)
(25,410)
(25,410)
(25,410)
25,410
(25,4101
Year Month Addition
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
1
2
3
4
5
6
7
I
I
10
't1
12 36,483
66,866
66,866
66,866
66,866
66,866
66,866
66,866
66,866
66,866
66,866
66,866
103,350
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
,|
2
3
4
5
6
7
I
o
10
11
12
103,350
103,350
103,350
103,350
103,350
103,350
103,350
103,350
103,350
103,350
103,350
(103,350)
Buy-Down using TCJA Funds
Remaining Balance
Pro Forma Amount (Above)
Base Period Amount (Above)
Pro Forma Adjustment
(103,350)
103,350
(103,350) Ref 8.9 25,410 Ref 8.9
Rocky Mountain Powel
ldaho General Rate Case . December 202t
Klamath Hydroelectric Scttlement Agrecmenl
Klamath Relicensino Procesi Costs
Adjustment to Amorllzatlon Expensa:
Klamath Relicensing & Setuement Prooess Cosls
AdJustment to Amortizatlon Reserve:
Klamath Relicensing & Settement Process Costs
Klamath Existino Plant
Adlustment to Rate Ba!e:
Existing Klamath: Remove Accelerated
2021 CapitalAdditions
Adlu3tment to Depreciatlon Expense:
Existing Klamath: Adjust Deprec. Expense
2021 Capital Additions Deprc- Expense
AdJustment to Depreclatlon Resewe:
Existing Klamath: Remove Accelerated
2021 Capital Addilions Deprc. Reserve
Adlustment to Tax:
Klamath Relicensing Process Costs:
Schedule M Addition
Defened Tax Expense
Accum Def lnc Tax Balance
Exbting Klamath:
Schedule M Addition
Defened Tax Expense
Accum Def lnc Tax Balance
Ongoing Capital Addltions:
2021 Capital Additions - Schedule M Addition
2021 Capilal Additions - Schedule M Deduction
Defened Tax Expense
Defened Tax Expense
Accumulated Def lncome Tax Balance
of
Rocky Mountain Power
Exhibit No.40 Page 178 of350
Case No. PAC-E-21-07
Wilness: Steven R. McDougal
PAGE 8.10
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
4(XtP 3 1,982,050 SG-P 5.722OVn 113,414 8.10.1
1111P 3 't,982,050 SG-P 5.7220%113,414 8.10.1
- 8.10.2
33,118 8.10.3578,777
6,821,090
62,250
6,821,090
(62,2s0)
1,982,050
(487,320)
117,7U,2391
6,821,090
(1,677 ,072)
(21,438,7431
62,250
21,7U
(15,305)
5,336
2,130
5.7220%
5.7220afo
5.7220%
5.7220%
5.7220%
5.7220%
s.7220%
5.7220%
5.722OoYo
5.7220%
5.7220%
5.72200h
5.7220%
5.722OoYo
5.722OoYo
5.7220%
5.7220%
330
330
3
3
3
3
3
3
SG.P
SG.P
SG.P
SG-P
SG.P
SG-P
8.10.2
8.10.3
4O3HP
4O3HP
1O8HP
l08HP
SCHMAT 341110 3282 3
SCHMAT 341110 3282 3
SCHMAT 3
SCHMDT 341110 341010 3282 3
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
390,306 8.10.2
(3,562) 8.10.3
390,306
3,562
113,4',14
(27,885)
(1,014,761)
390,306
(95,963)
(1,226,7341
3,562
1,242
(876)
305
122
This adjustment reflects the impacts of the Klamath Hydroelechic Seftlement Agreement (KHSA). Consistent with the stipulation in PAC-E-13-02,
beginning in January 1, 2014, depreciation expense for the Klamath facilities is set to fully depreciate the assets by December 2022. Beginning in
July 1,2014, amortization expense for the Klamath Relicensing and Setllement Process costs is set to fully amortize by December 3l , 2022.
Thas adjustment also adds into test period results capital additions and depreciation through calendar y€,at 2021 with a proposed amo.tization rale
of 20 percent.
Rocky Mountain Power
Exhibit No.40 Page 179 of350
Case No. PAGE-21-07
Witness: Steven R. McDougal Page 8.10.1
Rot{ty ltlountaln Power
ldaho Gensal Rate Case - Ilecember 2021
Klamath Hydroelecflc Settlement Agrcement
Klamath Rellcenslng & Settlement
Process GosB
Actuals As Booked
December 2020
Year End
Forccast D,ecember
2021 YearEnd AdJustment
Gross EPIS (YE Basis)
Amortization Expense (12 ME)
Amortization Reserve (YE Basis)
Amoftization rate for 2022 life:
Itlonth
74,111,7fi
(74,111,7fiI
2.67Yo
EPIS Balance
74,111,750
1,982,050
(72,129,7001
1,982,050 Ref.8.l0
1,98i1,050 Ret 8.l0
Amortlzatlon
Expense
Amortzatlon
Reserve
Dec-20
Jan-21
Feb-21
ilar-21
Apr-21
Iulay-21
Jun-21
Jul-21
Aug-21
Sep21
od.21
Nov-21
Dec-21
Year End
12 Months Endlng
c/0,147,650)
(70,312,821)
?0,4n,992)
(70,64i!,163)
(70,808,334)
c/0,973,504)
(71,138,675)
(71,303,846)
(71,469,017)
(71,634,188)
(71,799,358)
c/l,98r,529)l?9,
74,111,7fi
74,111,750
74,111,7fi
74,111,750
74,111,7fi
74,111,7fi
74.111.750
74,1',t1,750
74,111,7fi
74,111,7fi
74,1',t1,7fi
74,',t11,7fi
74,',t',!'t,7fi
See Above
1t5,1/1
165,171
165,171
165,',t71
165,171
165,171
165,171
165,111
165,171
165,171
165,171
165,171
Actuals As Booked
December 2020 Year
End
December 2021
Year End
Rocky Mountain Power
Exhibit No. 40 Page 180 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Adiustment
Page 8.10.2
Rocky Mountain Power
ldaho General Rate Case - December 2021
Klamath Hydroelectric Settlement Agreement
Existing Klamath Plant Balances
Adiust depreciation to oo throuoh December 31. 2022
Gross EPIS (YE Basis)
Depreciation Expense (12 ME)
Depreciation Reserve (YE Basis)
Depreciation rclle lor 2O?2 irte:
Month
94.017,U2
(94,017,942)
7.260/o
EPIS Balance
!4,017,5]4.2
6,821,090
(87,196,852)
6,821,090 Ref.8.10
6,821,090 Ref. 8.10
Depreciation
Expense
Depreciation
Reserve *
Irec-20
Jan-21
Feb21
Mar-21
Nr,21
May-21
Jun-21
Jul-21
Aug-21
Sep-21
Oct-21
Nov-21
Dec-21
Year End
12 Months Ending
94,017,942
9,017,st2
%,017,%2
9t,017,942
%,017IA2
94,0',t7,tX:2
94,017,942
94,017,942
94,017,gtz
*,017,942
94,017,%2
94.017.942
7
(80,37s,762)
(80,944,186)
(81,512,610)
(E2,081,034)
(82,A$,4s8)
(83,217,883)
(83,786,307)
(84,354,731)
(84,923,155)
(85,491,579)
(86,060,004)
(86,628,428)
,1
*Depreciation reserye adjusted per the stipulation in PAC€-1102. Existing depreciation rates were used for the period
prior to January 1, 2014, with depreciation rates revised on January 1, 20141o fully amortize by December 31, 2022.
568,424
fig,424
568,424
568,424
568,424
568,424
fiB,424
fiB,424
568,424
568,424
568
Rocky Mountain Porver
Exhibit No. 40 Page 181 of 350
Case No. PAC-E-2147
Witness: Steven R. McDougal
tonth Placed lnServica
Annual Depreciation
SG.P
SG.P
SG-P
SG-P
SG.P
SG.P
SG-P
SG-P
SG.P
SG-P
Oeplrciaton
Page 8.10.3
Rocky llountaln Power
ldaho Oener.l R.ta Case - Oecember 2021
Klamath Hlrdroel.ctrlc S.ttlem.nt Agreem.nt
Klamath ongoing capital additions
Klamath ongoing capital additions
Klamath ongoing capital additions
Klamath ongoing capital addifms
Klamath ongoing capital additims
Klamath ongoing capital additions
Klamath ongoing capltal additions
Klamath ongoing capital addifons
Klamath ongoing capital additims
Klamath ongoing capital additions
Feb-21
Mar-21
Apt-21
May-21
Jun-2 t
Jul-2'l
AugF2l
Sep21
Oct-2'l
Nov-21
Dec-21
12 tonths Endlng
332
332
332
332
332
332
332
332
332
332
2t1no2'l
3nnt21
4t1n021
5t1t2921
6t1t2021
7t1no21g1nu1
9t1/2021
|U1nO21
11nno21
492,2U
Gross Plant Depr.cidon Net
492,2U
492,2U
492,2U
492,2U
492,2U
492,2U
492,2U
574.777
4,102
8,204
8,204
8,2UI,n4
8,M
8,n4
8-925
(4,102\)
(12,306)
(20,5101
(28,714)
(36,e18)
(45,1211
(ss,325)
(62.2501
488,132
475,928
471,724
463,520
455,316
447,',t12
438,908
516.526
Rocky tounLin Powe]
ldeho General Rate Gase . lrccemb.r 2021
Chotta I
Adlustment to Exp.nie
Remove O&M expense
Remove Depreciation expense
Total
Adru3tmentto Rat Basc:
Remove Gross Unrecovercd Plant Bal.
Remove Accumulated Oepreciation
Remove Material and Supplies lnventort
Remove Cholla Non-severance
Remove Cholla Tax Flow-Through
Total
Adl$tnentto T.x:
Schedule M Addition - Remove Book Degec.
Defened lncome Tax Expense
Accumulated Def lnc Tax Balance
Remove Cholla Tax Flol-through
Acarmulated Def lncome Tar Balance
Scfiedule M - SHL Amortzation
Defened lncome Tax Expense
Oefered lncome Tax Expense - SHL (Cholla)
ot
TOTAL
ACAQUI_I Lype coMPANy
(28,090,750)
4035P (15,176,475)
(43,267,2251
Rocky Mountain Power
Exhibit No.40 Page 182 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
PAGE 8..I1
FACTOR%
5.7220%
5.7220%
IDAHO
ALLOCATEDFACTOR REF#
8.11.3
8.11-3
506 SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
(554,727)
,249,802
3
3
(1,607,365)
(868,404)
(2,475,7691
312
108SP
154
182M
182M
SCHMAT 341110 3242 3
(551,690,103)
2,742,3il
(5,944,041)
(2,072,000)
(945,357)
(557,909,147)
(15,176,475)
3,731,379
(3,731,379)
712,926
232,431
12,256,217)
3
3
3
3
3
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.722OVo
5.7220%
5.7220%
5.7220%
5.7220%
5-722OEn
(31,567,945) 8.11.1
156,919 8.11.1
(340,121) 8.11.3
(118,561) 8.11.2
(54,094) 8.11.3
(31,923,801)
(868,404)
213,511
(213,51 1)
40,794
13,300
(129,1021
(31,7421
71,514
4'.t110
283
3
3
SCHMDT 141010 141110 1
Consistenl with the Companys lntegrated Resource Plan, Cholla Unit 4 is expected to cease operations Oecember 31, 2020. The Commission
authorized the Company to use Tar Cut and Jobs Act (TCJA-) regulatory laability balance to buydown the net plant balance of Cholla Unit 4. ln
additon, the Commission authorized the company to create a regulatory asset to transfer the deoommissioning and plant closure costs of Cholla
Unit No. 4. This adjustnent proposes to amorlize defened Decommissioning costs and GE Safe Harbor lease temination payments through the
initial life of the plant, April 2025.
This adiusknent also conecls an allocation of Cholla Unit 4 burdown in the Companys accounting system. For additional details on the closure of
the Cholla Unit 4 plant, pleas€ refer to the testimony of Mr. Rick T. Link.
Rocky Mountain Power
ldaho General Rate Case - December 2021
Cholla 4 Retirement
Treatment of Cholla Unrecovered Plant
ldaho SG Factor 5.7220o/o
Rocky Mountain Power
Exhibit No. 40 Page 183 of 35p2sg g. | 'l . I
Case No. PAC-E-21-07 -
Witness: Steven R. McDougal
Ref.8.11
Ref.8.11
Descriotion FERC aooount Balance
Cholla Steam EPIS
Cholla General EPIS
Cholla accumulated depr
Cholla accumulated deor
312
397
1O8SP
1O8GP 3
551,690,103
5,078,283
(267,477,9821
e.742.3il1
Net unrecovered EPIS $286,548,050
Description Amount
ldaho's share of net unrecovered EPIS prior to the offset
Buy-down with the TCJA regulatory liabilig defened funds
ldaho's share of net unrecovered EPIS
$
$
$
16,396,403
(16,396,403)
Rocky Mountain Power
Exhibit No. 40 Page 184 of 35tps6s g.'l'1 .l
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Gase - December 2021
Cholla 4 Retirement
Glosure Costs
Calendar
Year
Account
Number
FERC
Account Alocation Closure Costs Description
Balance
2020 185861 1823750 NUTIL CWIP 974,650
2020 185862 1823750 NUTIL Materials and supplies 5,944,M1
2020 185865 1823750 NUTIL Liquidated damages 19,606,070
2020 1 85866 1823750 SG Reg Asset-Cholla U4 - Nonunion Severance 2.072.000
SG 2020 O&M Savinqs Offset (28,090,750)
Total Closure Costs 506,010
ldaho SG Factor 5.72200h
ldaho's pre offset share of Cholla Closure
with the regulatory liability deferred funds from the Tax $
ldaho share of Cholla Closure cost
Rocky Mountain Power
Exhibit No.40 Page 185 of 35p26s 8.1 1.3
Case No. PAGE-21-07 -
Witness: Steven R. McDougal
Rocky Mountain Power
ldaho General Rate Gase - December 2021
Cholla 4 Retirement
Cholla Unit 4 - Non-EPIS Balances for Removal
O&M Expenses
FERC account
506
12 ME Dec.2020
28.090.7503
Ref. 8.11
Material& Suoolies
FERC account
154
Year Ended Dec. 20203 5.94/-041
Ref. E.ll
Depreciation exDense
FERC account
4O3SP
12 ME Dec.2020
15.176.4753
Ref. 8.1I
Cholla Tax Flow-Throuqh
FERC account
182M
Dec.2020 Balance3 945.357
Ref.8.ll
Rocky ilountain Power
Exhibit No. 40 Page 186 of 35p269 8.11.4
Cace No. PAGE-21-07 -
Witness: Steven R. McDougal
Rocky tlountain Power
ldaho General Rate Case - December 2021
Cholla 4 Retirement
Decommissioning Costs
safe harbor lease termination
Cost 47,284323
167
ldaho SG Factor 5.7220o/o
ldaho's pre offset share of Cholla Closure cqst
Ofbet with the regulatory liability deferred tunds from the
Tax Cuts and Jobs Act
ldaho share of Cholla Closure cost
$
$
$
2,753,7U
(2,753,7041
Rodryl$qrntain Pouer
ldaho @nerd Ratecase - Decerter20ll
Cholla 4 Retircment
TGIASummary
Rod(y Mountain Power
Exhibit No.4O Page 187 of350
Case No. PAGE-21-07
Wihess: S:teven R. McDougal
Page 8.11.5
8.fi.t
8.112
8.11.'[
No. 'A RilP_(SRtrl.6)
No.43 RtP_(SRt-5l
Remaining Net Phnt Balarrce
Remalnilg Closurc Costs
$
$
16,s96,4fi,
28,954
7UCosb
Amornt
ffii-,'
Amount of Buy-Dovvn recorded in December 2019 $ 1E,031.946
Mditional Buyoown to be Recorded 547.il6E
Rocky tountaln Powat
ldeho General R.te Case - Dcc.mber 2021
Carbon Plant Clorur!
Adru3trent to Erp.n3e:
Deferral of Depr Exp
Decommission Exp
M&S lnventory Amort.
Adlu3tmentto R.t Base:
Defefied Depr Regulatory Assel
Decommbsion Cost Reg Liab
M&S lnventory
Adru3tment to Tar:
Schedule M deoommission Exp
Defered lncome Tax Expense
Accumulated Def lnc Tax Balance
Schedule M M&S lnventory
Oefened lncome Tax Expense
Accumulated Def lnc Tax Balance
Schedule M Unrecovered Planl
Defened lncome Tax Expense
Rocky Mountain Power
Exhibit No.40 Page 188 of35O
Case No. PAGE-21-07
Witness: Steven R. McDougal
PAGE Aj2
FACTOR FACTOR%
IDAHO
ALLOCATED REF#
1
3
3
1
3
3
4,O3SP
407
407
ACCOUNT Tvoe
1A2iIt
108SP
182M
SCHMDT 341010 3282 s
SCHMDT 341010 3283 3
SCHMDT
41010
TOTAL
COMPANY
(14,303,042)
4tx,358
1,149,556
(2O2,179)
(574,n8)
(404,358)
(99,420)
49,710
367,755
90,419
141,318
478,639
't 17,681
5.7220%
Situs
5-7220%
Situs
Situs
5.7220%
Situs
Situs
Situs
5.7220q6
5.7220%
5.7220%
Situs
Situs
(8r8,426)
404,358
65,778
SG
ID
SG
ID
ID
SG
ID
ID
ID
SG
SG
SG
ID
ID
4.12.1
8.12.3
8.12.5
(2O2,17e)
(32,889)
21,U3
5,174
8,086
8.12.2
8.12.3
8.12.5
8.12.5
8.12.5
8.12.5
(404,358) 8.12.3
(99,420) 8.12.3
49,710 8.12.3
478,639 8.12.7'fi7,681 4.12.7
On January 1, 2014 new depreciation rates for the Ca6on dant became efiective in Utah, ldaho, and Wyoming. The ditrerence betu,een the
established deprecialion rates and the retirement ot the Carbon Plant was defened. Amortization of unEoovered plant began in ldaho in May
2015, aner lhe plant was retired. This defenal will be tully amortized at the end of DecembF,t 2OzJ. This adjustnent removes tom the Base Period
lhe amortization associated with ttre defened plant balance. The Company is proposing to amorlize the Calbon deoommissi.ming cost regulatory
liability and Carbon ob8olete M&S inventory over a three-year period.
Roclryllountain Porer
ld.ho Genofiil Rate Case. Deeembor20lll
C{bon PlantGloatm
Determd Oetr cidon Amodizdisn Expense
AmoilEdon of De&rmd Qfrbon Eeoncia6onAc Eoolad
Amorfze UT DobnEd Carbon Depmdation
Buy down tfiah defured d€oonm
Amorfre ltlY Dofffod Carbm Decqnm
Amordze lt/Y Dsf6n6d Carbon
RodtyfiontrhPow
Edrtft l{o.40 Ptp t@ oag60
Csot{o. Pi&E-21-07
Wihclo: $wen R UcOoWat
Page 8.12.1
8.t22
9,444,ill
8,775,008
440,507
100
11a
SG
SG
SG
1
Rodty lthrrtdn fuiilr
Elhlt tlo. 40 PegB 190 of 35{l
Caoc 1{o. PAGE-21{!7
WiBtcal: $awn tlfrcDo.lg.l
ru€ 8.12.2 -Roclryto{rntah Pw
lddro Oenerd Rlh Gsc-Deembsr202l
Garbon Phnt Glosum
Ilehrmd Amortiztron Rqnrhtorf A.s.t
GL Acoount l878i!0 - Ac[ueh for 12 tomsrr Ended Dccsnber 2ttllO
Amoil
ffip
m20
Nfi
20?0,
NN
w0
2020,
WN
2o.&l
20l2oi
m20
nfr
&20I[rAmo]t
GLAcosunt Bahnoe
aocamt Nun6er t87S0
Grhndrrtroar?ffh0
t
2
3
4
5
g
7
8
g
10
11
12
(39,887)
(39,887)
(39,88tr)
(39,887)
(39,887)
('39,88tr)
(30,887)
(39,887)
(30,887)
(3q867)
(90,887)
439,752
398,866
358,979
319,0S1
27sffi
23s319
199,43i!
159,546
11916@
79,773
39,887
(47E 089)
Ref 8.12.1
Rocky Mountain Power
Exhibit No.40 Page 191 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky ilountain Power
ldaho General Rate Case - December 2021
Carbon Ptant Glosure
Decommissioning Regulatory Liability Contra - ldaho
Amortization
404,358
Balance
1,010,896
SCHIIAT
(404,358)
DIT Exo
99,420
Page 8.12.3
2872j21
ADIT
248,544Pro Forma Amt. - 13 MA(below)
Base Period Amt. - YE (below)
Adjustment:
- 1,213,075
'10t1.358 1202.1791:Ref.8.l2 Ref.8.'12
Pro Forma Amt. - 13 lVlA(below)
Base Period Amt. - YE (belowl
Adjustment:
Beoinnino Bal,
Opening Balance
2020 January 1,213,075February 1,2'13,075March 1,2'13,075April 1,213,075May 1,213,075June 1,213,075July 1,213,075August 1,213,075September 1,213,075October 1,213,075NovembEr 1,213,075December 1,213,0752021 Base Period Amort =January 'l,213,075
February 1,213p75March 1,213!75April 1,213,075May '1,213,075
June 1,213,075July 1,213,075August 1,213,075September 1,213,075October 1,213,075November 1,213,075December 1,213,075
2022 January 1,213,075February 1,179,378March 1,145,682April '1,111,985
May 1,078,289
June 1,044,592July 1 ,010,896August 977,199
September 943,503October 909,806November 876,110December U2,413
Pro Forma Amort =
Amortization Endino Bal.
1,213,075
1,213,075
1,213,075
1,213,O75
1,213,075
1,2',13,O75
1,213,075
1,213,075
1,213,075
1,213,075
1,213,075
1,213,075
't,213,075
Ref 8.9.'10
1,213,075
't,213,075
1.213.075
1,213p75
1,2'.t3,O75
1,2',t3,075
1,2',t3,075
1,2',t3,075
1,213,O75
1,213,075
1,213,075
1 ,213,075
1,179,378
1, t45,682
1,1 1 1,985
1,078,289
1,044,592
1,010,896
977,199
943,503
909,806
876,1 10
u2,4'.t3
80E.717
SCHMAT DIT Exo13 Mo. Avo.
1,213,075
1,010,896
Pro Forma Amort =
ADIT
(298,2s4)
(298,2s4)
(2s8.2il)
(298,254)
(298,2s4)
(298,2s4)
(298,2v1
(2s8.zil).
(2s8,2il)
(2s8.2*l
(298,2s4)
(298,254)
(2s8.2ill
Ref 8.'12.7
(298,2il1
(298,2s4)
(298,254)
(298,254)
(2s8,2*)
(2s8,2s4)
(298,254)
(29E,254)
(298,2s4)
(298,2il)
(298,2s4)
(298,2il)
(289,969)
(281,684)
(273,s99)
(265,1 14)
(256,829)
(248,544)
(240,259)
(231,974)
(223,689)
(21s,40/.)
(207,1 19)
(198,834)
13 tlo. Avg = (218,54f)
33,697
33,697
33,697
33,697
33,697
33,697
33,697
33,697
33,697
33,697
(8
(E
Rodry ilot*fitr FEupr
E dtfrt ib. il0 P.ge l$l d350
G..c l{o. PAGE-21{7WUrE:Shtm RticDoud
Rodryflourt*n Porcr
I&lm'Goncrfl Ede Gcc - Dffi 20*1
G*ton PffiGbeun
Orcnmffisamnhg nogn*ory USHtyGfifrr - H*ro
GL Accoffit 2SS351 - Aefrraes W 72[offi Endd Deecnrbcr 2Sl0
Y,or f,oilfi Amort Effiur
2A2A
zUN
zffi
MA
20?0
2@0
2W
zAN
e0a0
2020
20aJ
agzJ
Rd&12s
Gfl. Account Edrnor
Accorurtflun0er z0ffr6l
Cdcndel
Pa988.12.4
1
2
3
4
5
I
7
E
0
t0
11
12
1,213,075
1,zJ+075
1,213p75
1,213,075
1,213,075
1,213,0V5
1"Aqo75
1,213,075
1,er3,075
1,2tr3,075
1313,075
lptS,IEE
Rocky Mountain Power
Exhibit No. 40 Page 't93 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky ilountain Power
ldaho General Rate Gase - December 2021
Carbon Ptant Closure
Garbon Obsotete taterials & lnventory Regulatory Asset
Page 8.12.5
287935
AOIT
333,538
SCHMAT
(1,149,556)
1,517,311
Ref 8.12.7
DIT Exo
282,636
(373,055)
Ref 8.12.7
2020
2021
2022
Pro Forma Amt. - 13 MA(below)
Base Period Amt. - YE (belour)
Adiustment:
Amortization Balance
1,149,556 2,E73,E91
Arnortization
Pro Forma Amt. - 13 MA(below)
Base Period Amt. - YE (below)
Adjustment:
13 Mo. Avo.
3,448,669
2,873,891
Pro Forma Amort =
't7
SCHTIAT DlT ExoBeoinninq Bal.
Opening BalanceJanuary 3,448,669Fobruary 3,1148,669March 3,448,669April 3,448,669May 3,448,669June 3,448,669July 3,448,669August 3,448,669September 3,448,669October 3,/t48,669November 3,1148,669December 3,448,669
Base Period Amort =January 3,448,669February 3,448,669March 3,448,669April 3,448,669May 3,448,669June 3,448,669July 3,/148,669August 3,448,669September 3,448,669Octob€r 3,2148,669Novomber 3,448,669December 3,448,669January 3,448,669February 3,352,873March 3,257,077April 3,16'l,280May 3,065,484JunE 2,969,688July 2,873,891August 2,778,095September 2,682,298October 2,586,502November 2,490,706DecEmber 2,394,909
Pro Forma Amort =
Endino Bal.
3,448,669
3,448,669
3,r148,669
3,448,669
3,'148,669
3,/t48,669
3,rt48,669
3,448,669
3,448,669
3,448,669
3,448,669
3,448,669
3,448,669
Ref 8.12.6
3,448,669
3,448,669
3,,148,669
3,,148,669
3,44E,669
3,448.669
3,.148,669
3,448,669
3,448,669
3.448,669
3,'t48,659
3,448,669
3,352,873
3,257,O77
3,161,280
3,065,484
2,969,688
2,873,891
2,778,O95
2,682,298
2,586,502
2,490,706
2.394,909
2,299,113
ADIT
(847,91 1)
(847,91 1)
(847,91 1)
(847,91 1)
(847,91 1)
(847,91 1)
(847,91 1)
(847,91 1)
(847,91 1)
(847,911)
(847,911)
(847,911)
(47'1,856)
Ref 8.12.7
(474,856)
(474,8s6)
(474,8s6)
(474,8s6)
(474,8s6)
(474,8s6)
(474,8s6)
(474,E56)
(474,E56)
(474,E56)
(474,856)
(474,856)
(4s1,303)
(427,75o)
(404,197)
(380,644)
(3s7,091)
(333,s38)
(30e,985)
(286,432)
(262,879)
(239,326)
(21s,773)
(192,22O)
13 Mo. Avg = (391,538)
(ss,
(ss,
(ss,
(ss,
(ss,
(ss,
(ss,
(ss,
(ss,
(ss,
95,796
95,796
95,796
95,796
95,796
95,796
95,796
95,796
95,796
95,796
95,796
95.796
(23,5s3)
(23,ss3)
(23,ss3)
(23,5s3)
(23,5s3)
(23,ss3)
(23,553)
(23,ss3)
(23,ss3)
(23,5s3)
(23,ss3)
(23.553)
Rooky tilormtdtt ercr
E dlFt No.40 P{p igf of 350
Cssf{o' PA&E-2i{7lrllkrs: SilenaenR M@qlgd
Bockytoumein Potf,Gr
ldrho Orrtcral ffi Gre -December202l i
CarbonPlant Cbsurs
C*ton fubtc lleblhb & lwailory - Regulatory AsS
GLAccormt 18t838 -Actnb tcr-tzmonfihc Ended Demrter2fiXt
Froo8.1?.6
l
Ycar
Addftipn,
ton{t Rcrmt/d Brlace
2920.
2020
2(p0
2@O
2t20
m20
Zmo
'20,10
2020
w0
2t2A
mn
1
2
3
4
5
0
7
I
I
10
11
12
3r{48,600
3,448,@
3,443,66U
3,114&|8@
3,448,m
9448,6E0
3,448,6@
3,448,0@
3,+*9,*
34tl8,@
3346,*
1.991"3{i8fi.517.311)
Syemflba Balance
Sltue Balane- Non{&ho
8,aa&m Ref &16 & &185
(1,517,311)
1,Sll,35g
GtA@ount Bdane
A@rntltlrmerffillfl
Gdm&ryrar2020
Rocky Mountain Power
Exhibit No. 40 Page 195 of 350
Gase No. PAGE-21-OT
Witress: Steven R. McDougal
Gt to
NN
oo6
oou.tr
$toro ro(\t@od+CDN$l r+
,a?
Nt\l
qt cttr: rr:ootrtr
rlr)@ro(o ro
F- t't
(v)
tO
NN
tlt airr: rr:ootrG
orr(.)@- t(f)-ot\
st lO
c\i
qt
ooG(L
$toto to(\lo
@-fctN6t$
o(o
F.
- l,Cloro@-'qN(')
F(Y)qq
o)(Y)(o
od
sf
rtt
eeEeeEeeE
(v) sl (')oo@6l (\l (\l
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si sf \t
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===IIIoooaou)
c) (Y, (oot c) (ool ol o)lo ro lo
tt$t
(f, (f, (o6t r, (aol ol olc, lo to
st$$
(v) (v) (0N(AC)ol ol olro 1o ro
$$t
t-lO6N(f)CDNCD
@@@6t$lN
.t - lt)o6r(Y)CD $I CDoooN(\IN
.\f - lfl6N(Y)ct (\t cD
@oo(\t 6t (\t
o
I
c(U(L
E'0,o
ooo)cfco.o
(Uo
I
ooo
oooco
(E
00x(u
o
Eoc,E
E'ooE
E
=C'C'
c.oo
.9,
E
Eoooo
cs(L
o
a
Eo(L
E'Io
ooocf
c.o.ooo
I
ooo
x(UFo
Eoc,c
ELLooo
=o
=!,oEoa
L.9
aD
.t2,
E
Eo(,oo
co(L
co-ct
Go
a
ocr,o
o
I
co'6
.t2
E
Eooq)o
I
c
I
ooo
sN
olt
E
EooEr!t
fi t;Ec-ot.=EE€i
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EEE
E E,!
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IoLcoot
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BEE
or!
t
tr
=o(,(,
.-()o
Rocky Mountrain Power
Exhibit No. 40 Page 196 of 350
Case No. PAC-E-21-07
Witnees: Steven R. McDougal
PAGE 8.13Rocty tou,ileln Poucr
ld.ho cen.rrl ReL c.3. - D.c.mb.r 2o2l
Pnp.ld P.ltslon A!s.l
AdrGtmentto Prnslon:
l,let Prcpaid Bahnce
Net Prepaid Balance
Net Pr€paid Balance
Tot l
Adlu3tmcnt to Post ReUrermnt:
Remove ADIT Balances
Remove ADIT Balances
Total
of
TOTAL
AccouNr fE C9!dEAUY fAqtAB FAcroR%
5.6057%
5.6057%
5.6057%
5.6057%
5.6057%
IDAHO
ALLOCATED
(1,131,891)
(23,358,731 )
4,952,662
(19.537,960)
REF#
128
182M
2283
I (20,191,663) SO1 (416,693,344) SO1 88,349,893 SO
(348,535,1 14)
8.13.1
8.13.1
8.13.1
so
SO
190
283
(24,38/.,4411 (1,366,928) 8.13.1
1't 1.363.298
86,978,851
6.242.733
4,875,805
8.13.1
This adjustnent removes lhe Companys net prepaid asset assoc{ated with its pension and other po$telirement welfiare plans, net of associated
ac{rJmulated defen€d income laxes in the Base Period. Please refer to adjustnent 4.10 - Pension Non-Service Expense for teatment of pensiorE
in the Test Period.
Rodcy Mqntah Poruer
E:drhil No. lo PagE 197 d 350
Case No. PAGE-21-07
Wihecs: Steven R. McDougnl
Page 8.13.1Rocky tountain Power
ldaho General Rate Case - D'ecember 2021
Pnpaid Pension Asset
FERC
Pension
Account Factor
Dec-20
Year Ending
Alocation Ref
128
182M
2283
SO
so
so
20,191,663
416,693,344
(88,349,893)
8.13
8.13
8.13
Ref
FERC
Tax
Account Factor
348,535,114
Dec-20
Year Ending
Allocation
190
283
SO
so
24,38/.,47
(111,363,298)
8.13
8.13
(86,978,851)
Rocky ilountaln Power
ldaho General Rate Ca3e - D€cember 2021
Oe€r Greek tllne
Adjustnent to Expense:
Remove base period amonDatm
Wyoming Deer Creek closure cost amortization
Add pro forma exoense
Deer Creek Mine Closure Cost amortization
Deer Creek Prepaid Royalties amortization
UMWA PBOP Savings amortization
ROR Offset Amortzation
Post-Retirement Settlement Lo6s amort.
Adjustrnent to Rate Bas.:
Remove base period reo assets
Unrecovered Plant
Closure Cost
ROR Otrset
UMWA PBOP Savings
UMWA PBOP Loss
Add pro forma req assets
Closure Cost
ROR Otrset
UMWA PBOP Savings
UMWA PBOP Loss
of
Rocky Mountain Power
Exhibit No.40 Page 198 of350
Case No. PAGE-21-07
Witness: Steven R. McDougal
PAGE 8.14
TOTAL IDAHO
ACCOUNT Tvoe COMPANY FACTOR FACTOR% ALLOCATED REF#
506 1 (985,172) SG 5.7220%
6.5257%
6.5257%
Situs
Situs
5.6057%
6.5257%
6.5257%
Situs
Situs
5.6057%
6.5251%
Situs
Situs
5.6057%
(56,3721 8.14.2
506
506
926
506
926
3
3
3
3
3
20,394,239
5,185,748
(890,957)
(586,987)
2,774,358
(2,436,501)
(75,550,72s)
1,636,856
2,29',t,Ov
(8,323,073)
50,985,598
(1,467,467)
(2,227,3%l
6,935,894
1,330,865
338,406
(890,957)
(586,987)
't55,523
8.14.3
8.14.7
8.14.6
8.14.5
8.14.4
SE
SE
ID
IDso
SE
SE
ID
ID
SO
SE
ID
ID
SO
182M
182M
182M
182M
182M
182M
't82M
182M
182M
1
3
3
3
3
3
3
3
3
(158,ss8) 8.
(4,930,205) 8.
1,636,856 8.
2,291,OU 8.
(466,570) 8.
3,327,',t62 8.14.3
(1,467,467) 8.14.5
(2,227,3941 8.14.6
388,808 8.14.4
14.2
14.3
14.5
14.6
14.4
TheCompanyfiledanoticeofclosureanddefenedaccounlingorderforlheclosureofDeerCreekMineinDocketNo.PAC-E-14-10. The
unrecovered plant balance was set up as a regulatory asset and fully amortized in November 201 8. All other mine closure costs and savings were
defened to regulatory asseMiabilities and to be addressed in the next ldaho general rate case. The Company is proposing to retum defened
savings due to UIYfvvA settement, interest on the Borrie note receivable and a reduction in fuel inventory back to customers over three year period
starting January '1, 2022. The company is also proposing to amorlize defened closure costs and UIVlvvA seluement loss amounts over three ),ear
period starting January 1.2022.
Rocky llountaln Pow.t
ldaho General Rate Case - Deccmb6r 202{
Part 2 Deer Creek iline
Tax Adjustment:
Add Pro Forma:
Deer Creek Mine Closure Cost amortization-Sch M
Defered lncome Tax Expense
Accum. Defened lncome Tax Balance
Deer Creek Prepaid Royalties amortization-Sch M
Defened lncome Tax Expense
Post-Retiremenl Settlement Loss amort.-Sch M
Defened lncome Tax Expense
Accum. Oefened lncome Tax Balance
ROR Offset Amortization€ch M
Defened lncome Tax Expense
Accum. Defened lncome Tax Balance
UMWA PBOP Savings amortization-Sch M
Defened lncome Tax Expense
Accum. Defened lncome Tax Balance
Remove Ba3e Pariod:
Schedule M Adjustment
Schedule M Adjustment
Schedule M Adjustment
Schedule M Adjustment
Defened lncome Tax Expense
Defened lncome Tax Expense
Defened lncome Tax Expense
Defened lncome Tax Expense
Accum. Defened lncome Tax Balance
Accum. Defened lncome Tax Balance
Accum. Defened lncome Tax Balance
Accum. Defered lncome Tax Balance
of
Rocky Mountain Power
Exhibit No. 40 Page 199 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
PAGE 8-14.1
TOTAL IDAHO
ACCOUNT Tvoe COMPANY FACTOR FACTOR% ALLOCATED REF#
SCHMAT 34',t110 3283 3
SCHMAT 341110 3
SCHMAT 3
41 110 3283 3
SCHMAT 34',t110 3283 3
SCHMAT 341110 3283 3
SCHMAT
SCHMAT
SCHMDT
SCHMDT
20,394,239
(5,014,248)
(12,535,630)
5,185,748
(1,275,000)
2,774,358
(1
(586,e87)
't44,324
360,801
(890,957)
219,060
547,638
(17,232,924)
(3,337,654)
(7,432,459)
382,407
4,236,990
820,616
(1,827,391 )u,o21
(29,360,874)
684,959
68,829,223
(610,197)
6.5257%
6.5257%
6.5257%
6.5257%
6.5257%
5.6057%
5.6057%
5.6057%
Situs
Situs
Situs
Situs
Situs
Situs
6.5257%
5.6057%
6.5257%
Situs
6.5257%
5.6057%
6.5257%
Situs
6.5257%
5.6057%
6_5257%
Situs
1,330,865
(327,214)
(818,036)
338,406
(83,203)
155,523
(38,238)
(e5,5e5)
(586,987)
144,324
360,801
(890,957)
219,060
547,638
(1,124,567)
(187,100)
(485,019)
382,407
276,493
46,002
(1 19,250)
94,021
(1,915,999)
38,397
4,491,581
(610,197)
(682,1 16)
,705,303)
SE
SE
SE
SE
SE
SO
SO
SO
ID
ID
ID
ID
ID
ID
SE
SO
SE
ID
SE
so
SE
ID
SE
SO
SE
ID
41 110
41110
41010
41010
283
283
283
283
The Company filed a notice of closure and defened ac,counting order for the closure of Deer Creek Mine in Docket No. PAC-E-14-10. The
unre@vered plant balance was sel up as a regulatory asset and fully amortized in November 2018. All other mine closure oosts and savings were
defened to regulatory ass€ts,/liabilities and to be addressed in the next ldaho general rate case. The Company is proposing to retum defened
savings due to UlvfWA settlement, interest on lhe Bowie note receivable and a reduction in fuel inventory bac* to customers over three year peiod
starting January 1 ,2022. The @mpany is also proposing to amortize defened closure costs and UlvlWA settlement loss amounls over three year
period starting January 1,2022.
Roc*y Mountain Power
Exhibit No. 40 Page 200 of 350
CaEe No. PAGE-2147
Wihess: Steven R. McDougal
Rocky Xlountain Power
ldaho Genera! Rate Case - December 2021
Deer Creek Mine Closure
Unrecovered Plant
Details of Unrecovered Plant Balance as ot 1213112020
Page 8.14.2
Account
186801
186802
186805
186806
18681 I
186815
186816
Amount
69,503,634
1,02,694
3,959,789
1,614,210
9,902,284
93,579
(4,699,330)
81,451,E60
Descriotion Allocation
EPIS - Tangible SE
EPIS - Intangible SECWIP SEPS&I SE
Losson SaleofAssets SE
Deer Creek Sale - CWIP SE
Joint Owner Portion SE
Total
Less Acc Amort SE 15.359)2,43E,501 Ref 8.lr[
-
186817
Details of expenses as ot 121311'12020 to be removedAccount Descriotion Allocatpn
5060000 WY Plant Closure Cost SG
Amount
985,172 Ref 8.1'l
amounts should be removed from results. ln addition, Deer Creek unrecovered plantwas fully paid,
on anare
results.Creek Unrecovered Plant balance ard amortizaton amounts should be removed fronr
Rocky Mountain Power
ldaho General Rate Case - December 2021
Deer Creek Mine Closure
Closure Costs
Details of Closure Cost Balance as of 1213112020
75,550,723 Ref 8.14
14,347,296 Ref8.14.7
Rocky Mountain Power
Exhibit No.40 Page 201 of 350
Case No. PAGE-21-07
Witness: Steven R. McDougal
Page 8.14.3
13 MA Balance
50,985,598
Ref 8.14
TotalClosure Costs
Recovery Royalties
Glosure costs to amortize
Date
61,203,427
Beo Bal Defenal
Dec-20
Jan-21
Feb-21
Mar-21
Apr-21
May-21
Jun-21
Jul-21
Aug-21
Sep-21
Ocl-21
Nov-21
Dec-21
Jan-22
Feb-22
Mar-22
Apr-22
May-22
Jun-22
Jul-22
Aug-22
Sep-22
Oct-22
Nov-22
Dec-22
61,203,427
61,201,70',1
61,199,975
61,198,249
61,196,524
61,194,798
61,193,072
61,191,346
61,189,621
61,187,895
61,186,169
61JU,443
End Bal
61,203,427
61,201,701
61,199,975
61,198,249
61,196,524
61,194,798
61,193,072
61,191,346
61,189,621
61,187,895
61,186,169
61,1U,443
61,182,718
End Bal
59,483,198
57,783,678
56,084,158
54,384,638
52,685,118
50,985,598
49,286,078
47,586,558
45,887,038
44,187,518
42,487,998
40,788,478
726
726
726
726
726
726
726
726
726
726
726
726
1
1
1
1
1
1
1
1
1
1
,l
1
Date Beq Bal
61,182,718
59,483,198
57,783,679
56,084,158
54,384,638
52,685,118
50,985,599
49,286,078
47,586,558
45,887,038
44,187,518
42,487,998
Ref 8.14
(1,6ee,s20)
(1,6ee,s20)
(1,699,520)
(1,699,s20)
(1,699,520)
(1,699,520)
(1,699,520)
(1,6e9,s20)
('1,699,520)
(1,699,520)
(1,6ee,520)
1 520
Rocky Mountain Power
Exhibit No. 40 Page 202 ol350
Case No. PAGE-2147
Witness: Steven R. McDougal
Page 8.14.4Rocky Mountain Power
ldaho General Rate Case - December 2021
Deer Creek Mine
Retiree Medical Obligation Settlement Loss
Date
Dec-20
Jan-21
Feb-21
Mar-2'l
Apr-21
May-2'l
Jun-21
Jul-21
Aug-21
Sep-21
Oct-21
Nov-21
Dec-21
Date
Jan-22
Feb-22
Mar-22
Apr-22
May-22
Jun-22
Jul-22
Ntg-22
Sep22
Oct-22
Nov-22
Dec-22
Beo Balance
9,323,073
8,091,877
7,860,680
7,629,4U
7,398,287
7,167,091
6,935,894
6,704,698
6,473,501
6,242,305
6,011,108
5,779,912
Beo Balance Deferral
8,323,073
9,323,073
8,323,073
8,323,073
8,323,073
9,323,073
8,323,073
8,323,073
8,323,073
9,323,073
8,323,073
8,323,073
End Balance
8,323,073
8,323,073
8,323,073
8,323,073
8,323,073
8,323,073
8,323,073
8,323,073
8,323,073
8,323,073
8,323,073
8,323,073
8,323,073
End Balance
8,091,877
7,860,680
7,629,4U
7,398,287
7,167,091
6,935,ggl
6,704,699
6,473,501
6,242,305
6,01 1 ,1 08
5,779,912
5,548,715
Ref 8.14
13 MA Balance
6,935,894
Ref 8.14
Ref 8.14
(23
(23
(23
(23
(23
(23
(23
(23
(23
(23
1
,|
,|
,l
1
1
I
1
1
1
1 96
Rocky Mounlain Porver
Exhibit No. 40 Page 203 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
Rocky ilountain Power
ldaho General Rate Case - December 2021
Deer Creek Mine
Savings Resulting from Deer Creek lrline Closure
Page 8.14.5
Account nr Descriotion Total ldaho Allocated amount
186861
185863
RA-Deer Creek-ROR Offset-Fuel Inventory
RA-Deer Creek-ROR Offset-Note lntrst-lD
(1,,146,061)
(190.795)
(1.636.856t
The Company Is proposlng to retum the savings that resulted from Deer Creek Mine closure back to customers over three years starting
Januarv 2022. These savinos include a reduction in fuel inventorv and interesl on the Bowie note receivable-
8.14
Date
Dec-20
Jan-21
Feb-.21
Mar-21
Nr-21
May-21
Jun-21
Jul-21
Aug-21
Sep21
Oct-21
Nov-2'l
Dec-21
Beo Bal
Beo Bal
Defenal Eslecl
(1,636,856)
(1,647,198)
(1,657,s40)
(1,667,882)
(1,678,224)
(1,688,566)
(1,698,908)
(1,709,250)
(1,719,592)
(1,729,934)
(1,74O,276)
(1,750,618)
(1,760,e60)
End Bal
(1,71z,0/}s)
(1,663,129)
(1,614,213)
(1,565,298)
(1,516,382)
(1,467,467)
(1,418,s51)
(1,369,636)
(1,320,720)
(1,271,80s)
(1,222,885)
(1,173,973)
(1,636,8s6)
(1,636,856)
(1,647,198)
(1,657,540)
(1,667,882)
(1,678,224\
(1,688,566)
(1,698,908)
(1,70e,250)
(1,719,s92)
(1,729,934)
11,740,276)
(1,7s0,618)
(1O,3/,2)
(1O,U2l
(10,342)
(10,342)
(10,v2)
(1O,y2)
(10,342)
(10,342)
(10,342)
(1O,y2)
(10,342)
(10,342)
@
Jan-?2
Feb,22
Mar-22
Nr-22
?vlay-2
Jun-22
Jul22
Aug-22
Sep22
od-22
Nov-22
Dec-22
,71
,663,
,6',t4,21
,51
,467
,41
,320,
,271
(1
(1
(1
(1
(1
(1
(1
(1
(1
(1
(1
(1
13 MA Balance
11,#7,#71
Ref 8.14
Ref.8.l4
,18,916
48,916
48,916
48,916
,t8,916
48,916
48,916
48,916
48,916
48,916
Rocky Mountaan Power
ldaho Genera! Rate Case - December 2021
Deer Greek lrline
Savlngs Resultlng from Deer Creek Mlne Closure
Rocky Mountain Power
Exhibit No. 40 Page 204 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
8.14
Page 8.14.6
13 lr4A Balance
(2,227,3911
Ref 8.14
Date
Dec-20
Jan-21
Feb-21
Mar-21
Apr-21
May-21
Jun-2'l
Jul21
Aug-21
Sep-21
Oct-2'l
Nov-21
Dec-21
Date
Jan-22
Feb-22
Mar-22
Apr-22
May-22
Jun-22
Jul22
Aug-22
Sep-22
Ocl-22
Nov-22
Dec-22
Beo Bal
Beo Bal
Amortization End Bal
e,n1,034)
(2,322,853)
(2,354,673)
(2,386,493)
(2,418,313)
(2,450,133)
(2,481,9s3)
(2,513,773)
(2,545,593)
(2,s77,413)
(2,609,233)
(2,641,053)
(2,672,872\
End Bal
(2,598,626)
(2,524,3801
(2,450,133)
(2,375,887)
(2,301,640)
(2,227,394)
(2,1s3,147)
(2,078,901)
(2,004,654)
(1,e30,408)
(1,856,161)
(1,781,915)
(2,291,034)
(2,322,853)
(2,354,673)
(2,386,493)
(2,418,313)
(2,450,133)
(2,481,953)
(2,513,773\
(2,54s,s93)
(2,577,413)
(2,60e,233)
(2,641,0s3)
(2,672,872)
(2,4s0,1
(2,37s,
(2,301,
(2,227,394
(2,153,14
(2,078,901
(2,004,654
(1
(1,856,161
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
Ref.8.14
ldaho portion of these savings were defened. The Company is proposing to
restexpense
2022theseback to the
Account nrl Descriotion lTotal ldaho Allocated amount
(2,291,03/.\186852 lCOrurnA REG AsSET-DEER CREEK CLOSURE-l(
74,246
74,246
74,246
74,246
74,246
74,246
74,246
74,246
74,246
74,246
74,246
7
Rocky Mountain Power
Exhibit No. 40 Page 205 of 350
Case No. PAC-E-21-07
Witness: S'teven R. McDougal
Rocky tlountain Power
ldaho General Rate Gase - December 2021
Deer Creek tline Glosure
Recovery Royalties - Closure Gosts
Page8.14.7
Recovery royalties, which are part of the Deer Creek mine closure costs, have been estimated but not spent. The
Company is proposing three year amortization of these costs starting January 2022. The balance of the recovery
royaalties will not be included as part of the closure cost regulatory asset since the Company will not incur these
expenses until the Deer Creek mine closure costs are fully paid.
Estimated Total Recovery Royalties $
Actual, December 2020 Balance $
Date
15,557,24
14,347,296 Ref.8.14.2
Beo Bal
Dec-21
Jan-22
Feb-22
Mar-22
Apr-22
May-22
Jun-22
Jul-22
Aug-22
Sep-22
Oct-22
Nov-22
Dec-22
15,557,2M
15,125,098
14,692,952
14,260,807
13,828,661
13,396,515
12,964,370
12,532,224
'12,'loo,o78
11,667,933
11,235,787
10,803,641
Amortization End Bal
15,557,244
15,125,098
14,692,952
14,260,807
13,828,661
13,396,515
12,964,370
12,532,224
12,100,078
11,667,933
11,235,787
10,803,641
10,371,496
Ref.8.14
(432,146)
(432,146)
(432,146)
(432,146)
(432,146)
(432,146)
(432,146)
(432,1461
(432,1461
(432,1461
Rocky Mountaan Powel
ldaho General Rate Case - December 2021
New Wind and Repowerlng Capital Additions
Adjustment to Rate Base:
Capital Additions - Wind
Capital Addations - Transmission
Adiustment to Oepreclation Erpenso:
Wind Repowering Depr. Expense
New Wind Depr. Expense
Transmission Depr. Expense
Wind Repowering Depr. Expense
New Wind Depr. Expense
Transmission Depr. Expense
Adlu3ttrent to Depreciation Reserve:
wind Repowering Depr. Reserve
New Wind Depr. Reserve
Transmission Depr. Reserve
Adjustment to Openatlons & ilalntenance Expense:
lncremental Wind Plant O&M Expense
Adju3tment to Tax:
Schedule M - Wind Repowering Depr. Expense
Schedule M - New Wind Depr. Expense
Schedule M - Transmission Depr. Expense
Def lnc Tax Exp - Wind Repowering Depr Expense
Def lnc Tax Exp - New Wind Depr Expense
Def lnc Tax Exp - Transmission Depr Expense
ADIT - Wind Repowering Depr Expense
ADIT - New Wind Depr Expense
ADIT - Transmission Depr Expense
Schedule M Wind Book Depr Expense
Schedule M Wind Tax Depr Expense
Defened lncome Tax Expense - Credit - wind
Defened lncome Tax Expense - Debit - Wind
Accumulated Def lnc Tax Balance - Wind
Schedule M Transmission Book Depr Expense
Schedule M Transmission Tax Depr Expense
Defened lncome Tax Expense - Credit - Transmission
Defened lnc,ome Tax Expense - Debit - Transmission
Accumulated Def lnc Tax Balance - Transmission
of
Rocky Mountain Power
Exhibit No. 40 Page 206 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
PAGE 8.15
FACTOR %
IDAHO
ALLOCATED REF#ACCOUNT Tvpe
TOTAL
COMPANY
782,412,068
9,417,067
FACTOR
SG.W
SG
343
355
3
3
4030P
4030P
4O3TP
4030P
4030P
4O3TP
3,501,295
30,379,428
10,970,455
3,628,575
30,805,998
161,943
(3,628,575)
(30,805,998)
(161,943)
8.1 5.1
8.1 5.1
8.15.1
8.15.2
8.15.2
8.15.2
2
2
2
3
3
3
SG-W
SG.W
SG
SG.W
SG-W
SG
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
44,769,955
538,849
200,346
1,738,324
627,7U
207,629
1,762,732
9,266
8.15.2
8.15.2
1080P
1080P,IO8TP
3
3
3
3,501,295
30,379,428't0,970,455
(860,849)
(7,469,269)
(2,697,2621
860,849
7,469,269
2,697,262
u,4u,573
153,191,295
(8,466,291)
37,926,800
127,U7,26/.)
161,943
470,853
(3s,8r6)
115,767
(75,951)
(207,629) 8.15.2
(1,762,7321 8.',t5.2
(9,266) 8.15.2
860,607 8.15.3
200,346
1,738,324
627,7U
(4e,258)
(427,395)
(154,3s8)
49,258
427,395
I 54,338
1,970,361
8,765,672
(4U,445)
2,170,188
(1,576,266)
9,266
26,942
(2,2781
6,624
(4,346)
SG-W
SG-W
SG
549 3 15,040,200 sG
SCHMAT 2
SCHMAT 2SCHMAT 241110 241110 241110 2282 2282 2282 2
SCHMAT 3
SCHMDT 341'.t10 341010 3282 3
SCHMAT 3
SCHMDT 341110 341010 3282 3
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.722O4{o
5.722OVo
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5.7220%
5_7220%
5.722O4{o
5.7220%
This adjustment annualizes the depreciation expense for wind repowering, new wind and associated lransmission projects than went into seNice
in 2020. This adjustment also adds the Foote Creek repowering pro,ect that went into seNice in March 2021 and trailing capital additions for the
wind repoweing, new wind and transmission projects that are an-service.
Please refer to the testimony of Mr. Timothy J. Hemstreet for details on the wind generation projecb and Mr. Robert Van Engelenhoven. Please
refer to Mr. Richard A. Vail for details on Associated Transmission Projects.
Rocky Mountain Power
Exhibit No. 40 Page 207 of 350
Case No. PAC-E-2147
Witness: Steven R. McDougal
rO
ciriod
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ldaho Generat Rate Case - December 2021
New Wind and Repowering Capital Additions
REDACTED 2021 Stipulated
PlantAdditions Depreciation
Rocky Mountain Power
Exhibit No. 40 Page 208 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
lncrementa!
Expense on
Page 8.15.2
lncremental
Reserve on
Date
Foote Creek Mar-2'l
lncremental Wind Repowering Cap Adds
Dunlap Repourering
Glenrock 1 Repoivering
Glenrock 3 Repo\ ering
Goodnoe Hills Reporrering
High Plains Repouering
Leaning Juniper Repor €ring
Marengo 1 Repolering
Marengo 2 Reporrr,ering
McFadden Ridge Repourering
Rolling Hills Reporrcring
Seven Mile'l Repouering
SevEn Mile 2 Reporcring
Total Wind Repourering
Ref 8.15
1) lncludes $3,898,217 of removal and $4,736,976 of trailing capital additions.
Various
Various
Various
Various
Various
Various
Various
Various
Various
Various
Various
Various
Various
Various
Various
Various
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2O2l Stipulated
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1.720Vo
1.72OVo
Ref 8.15
Ref 8.15 Ref 8.'15
12
't2
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lncremental
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Cedar Springs ll Wind Project 200MW
Ekola Flats Wind Project 25OMW
Pryor Mtn Wind Project 240 MW 2020
TB Flats Wind Project 500 MW 2020
lncremental Transmission Plant Cap Adds
Aeolus-Bridger/Anticlin€ Seg D2 500kV TL
Q712 Cedar Springs Wind 1
Q707 TB Flats 1
12
12
12
't2
Ref 8.15 Ref 8.15
lncremental
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12
12
Ref8.l5 Ref8.15
Rocky Mountain Power
Exhibit No. 40 Page 209 of 350
Case No. PAC-E-2147
Witness: Steven R. McDougal
Page 8.15.3
Rocky tountain Powel
ldaho General Rate Case - Decembt 2021
New Wnd and Repowering Capital Additions
REDACTED
Dunlap
Foote Creek
Glenrock I
Glenrock lll
Goodnoe Hills
High Plains & McFadden
Leaning Juniper
Marengo I
Marengo ll
Rolling Hills
Seven Mile Hill
Wind Plant Adminishation
Ekola
Pryor Mountain
TB Flats l& ll
Total lncremental Wind OEIil 15,0.0{r,200
-
Ref 8.15
Roclrytourt lnPomt
ld.ho G€n ral Rrt Cat.. Decemb$2o2,
RTt Adlustn.nt
Adlu3h€ntto Deprrcmon Expcn e:
Deferral Arnortizalion
Adlustncntto R.t B.!.:
Resource Traddng Mecfianisn Oefielral
Adlu3frnent to T.x:
Schedule M
Defened lncome Tax Expetrce
Aocrimulated Def lnc Tax Balance
ot
TOTALACCOUNTfg COMPANY FACTOR
407 3 542,595 rD
182M 3 1,356,487
SCHMAT 341110 3283 3
542,595
Rod<y Mountain Power
Exhibit No. 40 Page 210 of 350
Case No. PACB-2147
Witness: Sleven R. McDougal
PAGE 8.16
IDAHO
EACI985 ALLAgAIEO BEE*
Situs 542,595 8.16.1
Situs 1,356,487 8.'t6.1
Situs
Situs
Situs
542,595
(133,404)
(33:1,515)
(133,404)
(333,51s)
ID
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This adrustnent Ulo\rvs the language used in Final Order No. 34104. Case NO. PAC-E-1747. As stated The Company r,tould had( new
investnent, ene.gy production, and PTCS associated with Stipulated Prc{ects through an ECAM component called the RTM. The RTM would
capfure the Stipuhted PKrjects'costs and benefits unlil they are recovercd in base rates through a general rate case. The Company is
proposing a three year amortization of the defenal.
Rocky Mountain Porver
Exhibit No. 40 Page 211 of 350
Case No. PAC-E-2147
Witness: S:teven R. McDougal
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Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 214 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
ldaho Genera! Rate Case
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Rocky Mountain Power
Exhibit No. 40 Page 215 of 350
Case No. PAC-E-2147
Witness: Steven R. McDougal
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Case No. PAC-E-21-O7
Witness: Steven R. McDougal
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Case No. PAC-E-2147
Witness: Steven R. McDougal
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Case No. PAGE-21-O7
Wihess: Steven R. McDougal
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Exhibit No.40 Page 219 of 350
Case No. PAGE-21-07
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Exhibit No. 40 Page 221 ot 350
Case No. PAGE-21-07
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Exhibit No.40 Page 222ot3fi
Case No. PAG.E-2'147
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Exhibit No. 40 Page 223 of 350
Case No. PAGE-2147
Witness: Steven R. McDougal
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Case No. PAGE-21-07
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Exhibit No.40 Page 225o/35O
Case No. PAC-E-21-O7
Witnees: Steven R. McDougal
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Exhibit No. 40 Page 226 of 350
Case No. PAC-E-2l-07
Witness: Steven R. McDougal
IOAI{O RESULTS OF OPERATIoNS
HISTOREAL DECETIBER 2018 FACYORS
COINCIOENTAL PEAI(S
Month
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Ocl20
Nov-20
Dec-20
Month
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Setr,20
Oct-20
Nov-20
Dec-20
Month
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Oct-20
Nov-20
Dec-20
Month
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Oct-20
Nov-20
Dec-20
Day Time
Day TimeI
8
8I
'18
18
17
17
17II
18
15
19
2
2
28
23
30
17
3
26I
29
15
19
2
2
28
23
30
17
3
26I
29
421
424
366
340
607
715
625
526
556
458
377
486
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836
895
935
1,058
965
977
993
964
792
723
592
5&t
591
746
848
830
776
660
672
694
421
424
366
340
607
596
561
526
556
458
377
1,011
1,045
1,072
892
836
895
935
1,058
965
917
993
792
723
592
504
591
746
848
830
776
660
672
15
19
2
2
28
23
30
17
3
26I
29
48
48
47
47
51
52
52
51
51
137
48
48
48
47
47
51
52
52
51
51
47
48
135
133
129
123
124
152
130
120
133
114
125
132
2,470
2,442
2,187
2,014
2,065
2,U5
2.552
2,416
2,483
2,245
2,v4
2,470
2,442
2,187
2,014
2,065
2,U5
2,552
2,416
2,483
2.245
2,344
3,311
3,161
3,129
2,8U
4,108
4,4U
5,252
5.356
4,578
3,181
3,239
186
183
182
156
138
135
1U
133
126
141
136
145
186
183
182
156
138
135
1U
133
126
141
136
3,308
3,158
3,127
2,832
4,105
4,460
5,248
5,352
4,574
3,179
3,236
8.327
8,111
7,658
6.924
8,469
9.451
10.476
10,439
9,618
7,776
7,885
(less)
TimeDay
8
8II
18
18
17
17
17II
18
8
8II
18
18
17
17
17I
9
18
(2071
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(280)
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(64)
(207)
(2e4)
(3s0)
(264)
(280)
(2071
(414)
(4141(2ul
(280)
TimeDay
= equals
3,311
3,161
3,129
2,8U
3,901
4,170
4,902
5,092
4,298
3,18 1
3,239
135
133
129
123
124
152
130
120
133
114
125
3,308
3,158
3,127
2,832
3,898
4,166
4,898
5,088
4,294
3,179
3,236
8,327
8,111
7,658
6,924
8,261
9,038
10,062
10.175
9,338
7.776
7.885
+ ptus
Mlustments for Ancillary Services Contracts includlng Reserrcs, Olrect Access and Class I DSill Programs Tr€atad As System Resourccs (Additlons to
15
19
2
2
28
23
30
17
3
26
9
29
8
8II
18
18
17
17
17II
18
3
3
3
2
3
4
4
4
4
3
3
3
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3
3
3
2
3
4
4
4
4
3
3
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Page 9.13
42 48 42
Rocky Mountain Power
Exhibit No. 40 Page 227 ol 350
Case No. PAC-E-2l-07
Witness: Steven R. McDougal
IDAI{O RESULTS OF OPERATIOilS
HEiTORICAL DECETBER 2OI8 FACTORS
COINCIDEIiITAL PEAI(S
FOR JURISDICTIONAL ALLOCATION - Prlor to
equals
3,311
3,161
3,129
2,8U
3,901
4,170
4,902
5,092
4,298
3,223
3,239
42',t 186424 183366 182340 156607 138596 135561 1v526 133556 126506 141377 136486 145
407 190404 183368 183337 152579 138600 135614 134465 132442 126463 136375 139
3.308
3,158
3.127
2,832
3,898
4.166
4,898
5,088
4.294
3,220
3,236
3,2143
3,168
3,123
2,803
3,617
4,098
5,007
4,749
4.132
3.138
3,2U
0.0372% 43.7348o/o
0.0378% 43.5685%
l\ronth
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Setr20
Oct-20
Nov-20
Dec-20
Month
Jan-20
Feb-20
Mar-20
Apr.20
May-20
Jun-20
Jul20
Aug-20
Sep-20
Oct-20
Nov-20
Dec-20
Month
Jan-20
Feb-20
Mar-20
Apr20
May-20
Jun-20
JuL20
Aug-20
Setr20
Oct-20
Nov-20
Dec-2O
37
(7)
6
(40)
(1)
(0)
(1 1)
(6)
(1)
(441
23
8.375
8,158
7,706
6.971
8.312
9,090
10,1 14
10,226
9,389
7.913
7,932
8,683
8.165
7,673
6,809
7.870
8,874
10.282
9,684
8,880
7.635
8,105
14
TimeDay
Day Time
Day Time
135
133
129
123
124
152
130
120
133
114
125
132
2,518
2,490
2,2U
2,062
2,116
2,397
2,603
2,4672sv
2,292
2,391
6
(2t
(3)
(1)
(1)
(1)
(0)
(1)
(1)
11
(12)
7
153
28
(46)
(38)
(143)
(1 16)
30
(107)
(191 )
(221
91
2,671
2.518
2,188
2,024
1,973
2,281
2.633
2,361
2,U3
2,271
2,482
1.5156"h 27.1628%
1.5373Yo 27.9047o4
+ ptus
= equals
3,2146
3,171
3,126
2,805
3,620
4j02
5.0t,|
4,754
4,136
3,141
3,237
1,01 1
1,045
1,072
892
836
895
935
1,058
965
977
993
964
792
723
592
564
591
746
848
830
776
660
672
694
8
8II
18
18
17
17
17
9
9
'18
15
19
2
2
28
23
30
17
3
26I
29
0
2
(14)
(20)
2
(3)
(27)
4
52
(61)
(1 14)
(43)
(2)
135
10
(3)
(2e)
(281)
(68)
109
(33e)
(162)
(82)
(2\
(121
(1)
10
(471
11
(35)
(121
(28)
(40)
(e4)
72
15
19
2
2
28
23
30
17
3
26I
29
780
721
602
517
602
711
837
802
736
565
743
I
8
8I
18
18
17
17
17II
18
8
8
8I
18
18
17
17
17I
9't8
4
(1
'I
(4
308
7
(33)
(162)
(443)
(216)
't69
(542)
(510)
(278)
173
135
10
(3)
(2s)
(281 )
(68)
109
(33e)
(162)
(82)
(2)
LOADS FOR JURISDICTIONAL ALLOCATION
15
19
2
2
28
23
30
17
3
26I
29
142
131
127
123
123
151
130
'119
132
125
113
1,(X8
1,037
1,078
853
835
895
924
1.051
9&
933
1,016
8.0870% 11.877904
8.22960/o 11.4942Yo
SGsc
5.72200/"
5.4il20/"
1.8627o/0
1.7737o/o
3
3
3
2
3
4
4
4
4
3
3
IitliII
I{jiII
3
3
3
2
3
4
4
4
4
3
3
Il.]ill
Page 9.14
Rocky Mountain Power
Exhibit No. 40 Page 228 ot 350
Case No. PAC-E-2'!-07
Witness: Steven R, McDougal
IDA}IO RESULTS OF OPERATIOT{S
HIIiTORICAL DECETBER 2OI8 FACTORS
EI{ERGY
Year
2020
MN
20m
2020
2020
2020
2019
z)19
2019
2019
2019
2019
Year
2020
m20
2020
m20
2020
2020
20t9
2015
2019
20't9
2019
20r9
Yar
2020
2020
2f'20
20,20
NM
20?o
2019
2019
2019
2019
2019
2019
Year
2020
2020
2020
2020
2020
2020
2019
2019
20r9
2019
z)t0
2019
Month
,|
2
3
4
5
0
7
8I
10
11
12
CA
74,O9
66.027
6E,505
67,135
07,730
70.433
81.527
78.248
05,090
59,248
68,3t2
OR
1,305,841
1,206,352
't,226,332
1,038,282
1,030,579
1,080,507
1,2*,4U
1,250,796
1,0E2,001
1,108,9't7
't,24't,115
WA
419,646
363,408
358.4't4
314,837
310,303
338,368
397.187
402,274
355,715
361,076
388.246
E. WY
730,931
682.800
093,39E
572,140
538,800
556,S50
635,789
652.454
593.2E6
442,244
66'1,617
ID
N2,18
276,1U
232.Ofi
235,023
355,265
406.911
471.407
379,071
305,047
288,912
270,n3
ID
292,158
276,1U
232.Ofi
235.623
355,265
406,911
471.407
379,071
305.047
2e8.912
270.n3
w.wY
136,328
123.W
124,755
10/,n4
10 t,687
s3,N2
90,rl7l
91.974
87,305
96,,104
95,065
't36.328
123.@7
124,755
104,774
101,667
93,N2
90,471
91,974
E7.305
96,404
95,065
Total
5,r66,540
4,726.803
4,695,650
4,166,661
4,395,e68
4,731,290
5,595.019
5,6rI,E98
4,664,135
4,591,490
4,707,808
CA
CA
74,0U
66,027
68,505
67,1 35
67,730
70,433
81,527
78,248
65,6S0
59,248
6{t.3r2
OR
OR
1,305,841
1,26.352
1,m332
1p3a282
1,030,579
1,060,507
1,236,/tE4
1,250,796
1,082.001
,108,917
,241,119
197
NfiUT
(9,406)
(3,230)
(2,868)
(3,672)
(3,186)
Total
(9,406)
Total UT
2,207,9
2,008,245
1,992,409
1,893,870
1,985,304
2.M,g1g
2,682,153
2,E23,083
2,175,083
2,034,690
2,0/,2,il4
Net UT
2.205.001
2,m6,546
1,990,786
1,832,435
1,983,848
2,203,m7
2,@O,152
2,820,97
2,173,419
2,033,197
2,Ot1,031
NBt UT
2,'ts6,195
2,006,546
1,900,780
't,832,435
1,983,848
2,2(n,061
2,6n,285
2,817,235
2,170,253
2,033,197
2,04 t,031
(less)
tol to
Month
1
2
3
4
5
6
7
8I
t0tl
12
WA E. WY UT
(9.406)
ID
(3,236)
(2,868)
(3,072)
(3,180)
= equals
LOADS SERVED FROiI GOTTPAIY RES(ruRCES
(3,236)
(2,808)
(3,672)
(3,180)
Mmth
419,040
363,408
358,414
314.837
310,303
338.368
397.187
402.274
355,715
361,070
386,240
E. WY
730.931
082,E00
693,398
572,140
538,800
556.950
635,769
652,454
593,286
u2,244
661,017
UT
2,198,178
2,00E,245
1,SO2,409
1,833,E70
1,985,304
2201,@4
2,675,286
2,819,41,l
2,171,897
2,034,690
2,U2,874
Total
5,1 57, t35
4,726,803
4,695,850
4,166,6€1
4,395,668
4,728,054
5,592,151
5,674,226
4,660,949
4,591,490
4,767,808
Total
34,370
32,206
u,478
33,287
u,725
33,912
35,607
34,986
33,586
35,829
33,728
,|
2
3
4
5
6
7II
't0
1t
12
1
2
3
4
5
0
7I
0
'10
11
12
+ ptus
UTCAMmthOR
34,083
32.097
34,301
9,237
34,61,l
33,826
35,248
34,6't9
33,447u,7u
33,544
WA E. WY ID w.wY Net UT
178
66
115'tl
54
27
165
177
63
363
r03
't09
43
62
't9
6l
60
194
r89
75
761
82
178
66
115
11
54
27
165
177
03
363
103
UT
't,983
1,700
1,623
1,435
1,456
1,622
2,001
2,176
1.604
1,492
1,646
UT
IiHiTI
UT
1,983
1,700
1,623
1,435
1.456
1.622
2,@1
2,176
1,604
1,492
1,646
IiELTI
UT
IiHiIL
Page 9.15
Rocky Mountain Power
Exhibit No. 40 Page 229 oJ 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
IOA}IO RESULTS OF OPERATIONS
HISTORICAL DECEiIBER 20'8 FACTORS
ENERGY
= equats
LOADS SERVED FROM COMPAIIIY RESOURCES - Prior to
Year
2020
2020
2020
2020
2020
2020
2019
2015
20't9
20't9
2019
2015
Year
2020
2020
2020
2020
2020
2020
2019
2019
2019
2019
2019
2019
Year
2020
2020
20?o
2020
2020
2020
2019
20't9
2019
2019
20'ls
20'19
Mmth
1
2
3
4
5
6
7
8
9
10
1',1
12
Month
,|
2
3
4
5
6
7II
t0
t1
12
Month
1
2
3
4
5
0
7
8I
10
11
12
74,Oil
@.o27
68,505
67,135
67,730
70,433
81.527
78,248
05.699
59,248
68,312
1,339,923
1,23E,449
1,2@,633
r.071,518
1,065,190
1.0s4,332
1,271,732
1,285,415
'|,115,449
I,14i!,62'l
1,274.662
419,646
363,408
358,414
314.837
316.303
338,368
397,1 87
402,274
355,715
381,076
388,246
730,931
682,800
693.398
572.140
538,800
556,950
635.789
652,49
593.286
642.244
6€1,6t7
2,r98,356
2,008,3'11
't,992,524
1,833,881
1,0E5,356
2,201,710
2,679,451
2,819,588
2,17t,960
2,035,053
2,U2,779
292.267
274,207
232,O98
235.642
355,326
406,971
471,601
379,200
305,122
289,673
270,89
138,328
123,807
124,755
10/,n4
101,687
93,202
w,471
91,974
67,305
96,404
95,065
2,196,373
2,0@,611
1,990,S01
1,832,446
1,983,902
2,200,088
2,677.4fi
2,817,412
2,170,356
2,033,561
z,o4.',t,',t33
5,191,505
4,759,009
4,7N,327
4.19S,928
4,430,393
4,76'1,966
5.627.758
5.7@,212
4,694.535
4,627,319
4,801,536
+ plus
(21
CA
3,632
( 1,1 'r 6)
(1,361)
2,226
'189
(83)
3
(309)
(329)
859
(1,7921
OR
n,a72
(5,818)
(30,325)
30,590
(4,27s\
(1,776)
(1,252)
(22,606)
(33,178)
(5,631)
(13,931 )
24,181
11,050
(4,710)
4,230
2,4',11
(1,s74)
2,130
c/,962)
(6,4s2)
(7,524t
1,714
E. WY
5,009
o,1s€)
(E99)
(4,970)
(1,430)
(2,08s)
(sl )
(10,915)
(2,2s5)
(s,168)
2.895
E. WY
735,S40
675,044
692,499
s€7.1 70
537,370
554,865
635,738
641,539
5S't,031
637,076
664,512
UT
45,618
(5,976)
12.fi1
(2,s90)
(62,429)
't9, t87
(10,278)
(197,708)
(51,2145)
(22,2511
(443)
UT
2,243,914
2,002,335
2,004,911
1.83't,291
't,922,929
2,220,858
2,669,'173
2,621,880
2,120,515
2,O12,802
2,042,336
ID
5,501
(r,233)
946
83
(6,033)
7U
21,423
(22.7fi)
(5,129)
1,809
(325)
ID
237,7@
274,974
233,U4
235,7
349.293
407,7U
493,024
356,504
299.994
291.il2
270,529
539
UT
45,0 t8
(s,976)
't2.387
(2,590)
(62,4251
1 9,1 87
(10,278)
(197,708)
(51,/145)
(22,2s1'.t
(443)
Tol,al
162.153
(11,017)
(24.068)
N.U5
(7r,555)
14,fi2
I r,971
(262,62s)
(99,003)
(38,804)
(1 1,560)
12
316
't50
= equals
CA
77,686
64,91 1
47,144
69,361
67.919
70,350
81,530
77.939
05,369
60.107
66,520
OR
1,417,595
1,232,632
1,230,308
1,102,109
1,060,9'15
1,092,556
1.270.479
1,262,810
1,082,270
1,137,990
1,2m,731
443,824
374.4fi
353,097
319,067
318,71 3
336,794
390,3't7
394,31 1
349,263
353,152
389.960
130.867
123.O37
124.656
104,250
'101,700
93,1 51
90,467
91,604
87,090
95,845
95.381
UT
2,241,W1
2,000,636
2,003,288
1,829,856
1,921,473
2.219,275
2,667,172
2,619,704
2.1r8,911
2.011,310
2,040,090
Total
5.353.657
4,747.991
4,706.25S
4.224.973
4,358,839
4.77434E
s,639.729
5,,146,587
4,595,532
4,588,514
4,789,970
SE 1.45% 24.4%7.66%13 03%8.53%2.'t3%0.04% 44.23%
1,983
1,700
1,623
1,435
't,456
1,422
2,@1
2,176
1.604
't,492
1,640
l-El<c
UT
UT
1,983
1.700
1,623
1,435
1,456
1,622
2,00r
2JlA'l,604
'1,4s2
1,646
Page 9.16
Rocky Mounlain Power
Exhibit No. 40 Page 230 of 350
Case No. PAC-E-21-O7
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Exhibit No. 40 Page 233 of 350
Case No. PAC-E-2'!-07
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Exhibit No. 40 Page 234 of 350
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Case No. PAC-E-21-O7
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Exhibit No. 40 Page 239 of 350
Case No. PAC-E-21-O7
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Case No. PAC-E-21-07
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Case No. PAC-E-21-07
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Exhibit No. 40 Page 243 of 350
Case No. PAC-E-21-07
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Exhibit No. 40 Page 244 of 35O
Case No. PAC-E-21-O7
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Exhibit No. 40 Page 245 of 350
Case No. PAC-E-21-07
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Case No. PAC-E-21-O7
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Case No. PAC-E-21-O7
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Case No. PAC-E-2'!-O7
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Case No. PAC-E-21-07
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Case No. PAC-E-21-O7
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Exhibit No. 40 Page 251 of 350
Case No. PAC-E-21-07
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Exhibit No. 40 Page 252 of 35O
Case No. PAC-E-21-07
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Exhibit No.40 Pagp 25il of350
C*e No. PAAE-2147
Wiheoe: SEven R. McDougal
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Rocky Mountain Power
Exhibit No. 40 Page 254 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Case No. PAC-E-21-07
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Case No. PAC-E-21-07
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Exhibit No. 40 Page 258 of 350
Case No. PAC-E-2'I-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 259 of 350
Case No. PAGE-21-07
Witness: Steven R. McDougal
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Exhibit No.40 Page 261 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 263 of 350
Case No. PAGE-2147
Witness: Sleven R. McDougal
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Exhibit No. 40 Page 265 of 350
Case No. PAC-B-2147
Witness: Steven R. McDougal
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Exhibit No. 40 Page 266 of 350
Case No. PAC-E-21-07
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Exhibit No. 40 Page 267 of 350
Case No. PAC-E-2'l-07gE $rtryss: Stegln R. McDougal
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Exhibit No. 40 Page 268 of 350
Case No. PAC-E-21-07
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Exhibit No. 40 Page 269 of 350
Case No. PAC-E-21-07
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Exhibit No. 40 Page 270 of 350
Case No. PAC-E-21-07
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Exhibit No. 40 Page 27'l ot 35O
Case No. PAC-E-2'!-07
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Exhibit No. 40 Page 272 ol 350
Case No. PAC-E-21-07
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Exhibit No. 40 Page 273 ot 350
Case No. PAC-E-21-O7
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Case No. PAC-E-21-07
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Exhibit No. 40 Page 276 of 350
Case No. PAGE-2147
Wihess: Steven R. McDougal
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Case No. PAC-E-2l-07
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Exhibit No. 40 Page 279 ot 350
Case No. PAC-E-21-O7
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Exhibit No. 40 Page 280 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 28'l of 350
Case No. PAC-E-21-07
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Exhibit No. 40 Page 282 of 35O
Case No. PAC-E-21-07
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Exhibit No. 40 Page 283 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 284 ot 35O
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Case No. PAC-E-21-07
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Case No. PAC-E-21-07
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Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Case No. PAC-E-21-07
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Case No. PAC-E-21-O7
Witness: Steven R. McDougal
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Exhibit No.40 Page 291 of350
Case No. PAC-E-2'!-07
Witness: Steven R. McDougal
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Case No. PAC-E-21-O7
Witness: Steven R. McDougal
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Case No. PAC-E-2'!-07
Witness: Steven R. McDougal
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Case No. PAC-E-2'!-O7
Witness: Steven R. McDougal
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Case No. PAC-E-21-07
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Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 308 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Case No. PAC-E-21-07
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Case No. PAC-E-21-07
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Exhibit No. 40 Page 316 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 317 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
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Exhibit No. 40 Page 318 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 319 of 350
Case No. PAC-E-2'!-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 320 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No.40 Page 321 of350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 322 ot 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 323 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
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Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 325 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 326 of 350
Case No. PAC-E-2'I-07
Witness: Steven R. McDougal
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Case No. PAC-E-2'|-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 328 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
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Exhibit No. 40 Page 329 of 350
Case No. PAC-E-21-O7
Witness: Steven R. McDougal
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Exhibit No. 40 Page 330 of 350
Case No. PAC-E-2'!-O7
Witness: Steven R. McDougal
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Exhibit No. 40 Page 331 of 350
Case No. PAGE-2147
Witness: Steven R. McDougal
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Rocky Mountain Power
Exhibit No. 40 Page 332 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 333 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 334 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 335 of 350
Case No. PAC-E-2'!-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 336 of 350
Case No. PAC-E-2'!-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 337 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 338 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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C.so nb. PACIE-2147
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Exhibit No. 40 Page 340 of 350
Case No. PAC-E-21-07
Witness: Steven R. McDougal
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Exhibit No. 40 Page 343 of 350
Case No. PAC-E-2'l-07
Witness: Steven R. McDougal
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Case No. PAC-E-2'!-O7
Witness: Steven R. McDougal
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Case No. PAC-E-21-O7
Witness: Steven R. McDougal
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Exhibit No. 40 Page 346 of 350
Case No. PAC-E-2'I-07
Witness: Steven R. McDougal
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