20231030Application.pdf

1407 W. North Temple, Suite 330 Salt Lake City, UT 84116

October 30, 2023

VIA ELECTRONIC DELIVERY Jan Noriyuki
Commission Secretary
Idaho Public Utilities Commission 11331 W. Chinden Blvd Building 8 Suite 201A Boise, ID 83714
RE: CASE NO. PAC-E-23-23 IN THE MATTER OF THE APPLICATION OF ROCKY MOUNTAIN POWER TO REVISE ELECTRIC SERVICE SCHEDULE NO. 197

Attention: Jan Noriyuki Enclosed for electronic filing in the above-mentioned matter is Rocky Mountain Power’s Application for approval to set the Electric Service Schedule No. 197 rate to zero due to the
remaining excess deferred income tax of $8.5 million being fully amortized as described in this
Application. Informal inquiries may be directed to Mark Alder, Idaho Regulatory Manager at [phone]. Very truly yours, Joelle Steward Senior Vice President, Regulation and Customer & Community Solutions
RECEIVED
Monday, October 30, 2023 3:48:37 PM
IDAHO PUBLIC
UTILITIES COMMISSION

Page 1
Joe Dallas (ISB# 10330) 825 NE Multnomah, Suite 2000 Portland, OR 97232
Telephone: [phone] Email: [e-mail] Attorney for Rocky Mountain Power
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF ROCKY MOUNTAIN POWER TO REVISE ELECTRIC SERVICE SCHEDULE NO. 197
) CASE NO. PAC-E-23-23
) ) APPLICATION OF ) ROCKY MOUNTAIN POWER
Rocky Mountain Power, a division of PacifiCorp (“Company” or “Rocky Mountain
Power”), in accordance with Idaho Code §61-502, §61-503, and RP 052, hereby respectfully
submits this application (“Application”) to the Idaho Public Utilities Commission (“Commission”)
to set the Electric Service Schedule No. 197 (“Schedule 197”) rate to zero on January 1, 2024 due
to the remaining excess deferred income tax of $8.5 million being fully amortized as of this date
as defined in the Company’s last rate case in 2021 (“2021 Rate Case”) and Order No. 35277.
Currently, Schedule 197 varies from -0.268¢ to -0.078¢ per kilowatt hour (“kWh”) depending on
the rate schedule. The proposed change will result in a rate of 0.000¢ per kWH for all rate
schedules. In support of this Application, Rocky Mountain Power states as follows:
1. Rocky Mountain Power provides electric service to retail customers in the states of
Idaho, Utah, and Wyoming. Rocky Mountain Power is a public utility in the state of Idaho and is
subject to the Commission's jurisdiction with respect to terms of electric service and prices to retail
customers pursuant to Idaho Code § 61-129. Rocky Mountain Power is authorized to do business
in the state of Idaho and provides retail electric service to approximately 88,780 customers in the
state.

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BACKGROUND
2. The Tax Cuts and Jobs Act of 2017 (“TCJA") decreased the federal corporate tax
rate from 35% to 21%, effective January 1, 2018. In response, the Commission opened Case No.
GNR-U-18-01 to investigate whether to adjust certain utility rates so the benefits of the reduced
tax rate can pass to customers. As part of the stipulation between the Company, Commission Staff,
and intervenors of that case, Schedule 197 was developed to pass a rate reduction associated with
the TCJA back to customers1.
3. In the Company’s 2020 rate case, filed under Case No. PAC-E-20-03, Order No.
343842 authorized the Company to use a portion of the available TCJA excess deferred income tax
(“EDIT”) balance to buy-down the remaining unrecovered plant balances of the Cholla Unit 4
plant. In the 2021 rate case, the Company proposed to refund $8.5 million of the remaining $11.8
million deferred tax balance to customers over 2 years.3 The parties agreed to the proposal in the
2021 Rate Case, and Order No. 35277 authorized the Company to refund the remaining $8.5
million of deferred tax over 2 years beginning January 1, 2022.
TAX BALANCE AMORTIZATION
4. As of January 1, 2024, the remaining $8.5 million tax balance will be fully
amortized. Exhibit No. 1 included with this application includes the amortization schedule for the
balance which has been amortized in accordance with accounting principles generally accepted in
the United States of America (“GAAP”).

1 In the Matter of the Investigation into the Impact of Federal Tax Code Revisions on Utility Costs and Ratemaking, Case No. GNR-U-18-01, Order No. 34072 (June 1, 2018) and Order No. 34331 (May 3, 2019). 2 In the Matter of the Application of Rocky Mountain Power for Authority to Increase its Rates and Charges in Idaho
and Approval of Proposed Electric Service Schedules and Regulations, Case No. PAC-E-20-03, Order No. 34384. 3 In the Matter of the Application of Rocky Mountain Power for Authority to Increase its Rates and Charges in Idaho
and Approval of Proposed Electric Service Schedules and Regulations, Case No. PAC-E-21-07, Steven R. McDougal direct testimony at p. 10-15 and Joelle R. Steward direct testimony at p. 17-23.

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RETAIL RATE DESIGN
5. Provided with this Application is Exhibit No. 2 which summarizes the incremental
increase to retail revenues associated with the proposed changes of Schedule 197. The proposed
change to Schedule 197 increases the power bill of a typical residential customer by about $1.43
per month and would take effect beginning January 1, 2024.
COMMUNICATIONS
6. Included with this application is a copy of the press release which will be issued on
October 30, 2023 and also a copy of the Customer Notice which will be included with customer’s
bills beginning November 1, 2023 and will run for a full billing cycle completing on December 4,
2023.
7. Communications regarding this filing should be addressed to:
Mark Alder Idaho Regulatory Affairs Manager Rocky Mountain Power
1407 West North Temple, Suite 330
Salt Lake City, Utah 84116 Telephone: [phone] Email: [e-mail]
Joe Dallas (ISB# 10330)
825 NE Multnomah, Suite 2000 Portland, OR 97232 Telephone: [phone] Email: [e-mail]

In addition, Rocky Mountain Power requests that all data requests regarding this
Application be sent in Microsoft Word to the following:
By email (preferred): [e-mail]

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By regular mail: Data Request Response Center PacifiCorp 825 Multnomah, Suite 2000
Portland, Oregon 97232
Informal questions may be directed to Mark Alder, Idaho Regulatory Affairs Manager at
[phone].
MODIFIED PROCEDURE
8. Rocky Mountain Power believes that a hearing is not necessary to consider the
issues presented herein and respectfully requests that this Application be processed under Modified
Procedure; i.e., by written submissions rather than by hearing, RP 201. If, however, the
Commission determines that a technical hearing is required, the Company stands ready to prepare
and present testimony in such hearing.
REQUEST FOR RELIEF
9. The Company respectfully requests that the Commission issue an order changing
Schedule 197 effective January 1, 2024.
DATED this 30th day of October 2023.
Respectfully submitted,

ROCKY MOUNTAIN POWER

_____________________________
Joe Dallas (ISB# 10330) 825 NE Multnomah, Suite 2000
Portland, OR 97232
Telephone: [phone] Email: [e-mail] Attorney for Rocky Mountain Power

Exhibit No. 1
PacifiCorp
SAP Account 288942 - Reg Liability - Protected PP&E EDIT Amort - ID
As of December 31, 2023
Actual/
Estimate Beginning Balance Refund
Ending
Balance
1 Jan-22 Actual (8,471,046)$ 270,491$ (8,200,555)$
2 Feb-22 Actual (8,200,555)$ 160,819$ (8,039,736)$
3 Mar-22 Actual (8,039,736)$ 117,932$ (7,921,804)$
4 Apr-22 Actual (7,921,804)$ 127,737$ (7,794,067)$
5 May-22 Actual (7,794,067)$ 145,622$ (7,648,445)$
6 Jun-22 Actual (7,648,445)$ 105,130$ (7,543,315)$
7 Jul-22 Actual (7,543,315)$ 839,143$ (6,704,172)$
8 Aug-22 Actual (6,704,172)$ 533,444$ (6,170,728)$
9 Sep-22 Actual (6,170,728)$ 453,580$ (5,717,148)$
10 Oct-22 Actual (5,717,148)$ 168,153$ (5,548,995)$
11 Nov-22 Actual (5,548,995)$ 328,366$ (5,220,629)$
12 Dec-22 Actual (5,220,629)$ 984,400$ (4,236,229)$
Total 4,234,817$
13 Jan-23 Actual (4,236,229)$ 318,754$ (3,917,475)$
14 Feb-23 Actual (3,917,475)$ 58,732$ (3,858,743)$
15 Mar-23 Actual (3,858,743)$ 216,143$ (3,642,600)$
16 Apr-23 Actual (3,642,600)$ 121,557$ (3,521,043)$
17 May-23 Actual (3,521,043)$ 192,312$ (3,328,731)$
18 Jun-23 Actual (3,328,731)$ 257,689$ (3,071,042)$
19 Jul-23 Actual (3,071,042)$ 688,162$ (2,382,880)$
20 Aug-23 Actual (2,382,880)$ 386,493$ (1,996,387)$
21 Sep-23 Actual (1,996,387)$ 342,203$ (1,654,184)$
22 Oct-23 Estimate (1,654,184)$ 410,926$ (1,243,258)$
23 Nov-23 Estimate (1,243,258)$ 232,647$ (1,010,611)$
24 Dec-23 Estimate (1,010,611)$ 1,010,611$ -$
Total 4,236,229$
Period
Exhibit No. 1 Page 1 of 1

Exhibit No. 2

EXHIBIT NO. 2
ROCKY MOUNTAIN POWER 01
ESTIMATED IMPACT OF PROPOSED REVENUES ON PRESENT REVENUE 01
FROM ELECTRIC SALES TO ULTIMATE CONSUMERS 24
DISTRIBUTED BY RATE SCHEDULES IN IDAH
ADJUSTED HISTORICAL 12 MONTHS ENDED DECEMBER 202
Present Proposed
Line Average Base TAA Net Base TAA Net Base Change Net Change
No. Description Sch. Customer MWH ($000) ($000) ($000) ($000) ($000) ($000) ($000) (%) ($000) (%)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
(8)-(5) (11)/(5) (10)-(7) (13)/(7)
Residential Sales
1 Residential Servic 1 55,659 523,107 $60,147 ($952) $59,195 $60,147 $60,147 $0 0.0% $952 1.6%
2 Residential Optional TO 36 11,711 196,337 $19,448 ($302) $19,146 $19,448 $19,448 $0 0.0% $302 1.6%
3 AGA Revenu $4 $4 $4 $4 $0 $0
4 Total Residential 67,370 719,444 $79,599 ($1,254) $78,345 $79,599 $0 $79,599 $0 0.0% $1,254 1.6%
5 Commercial & Industria
6 General Service - Large Powe 6 1,158 345,854 $27,087 ($408) $26,679 $27,087 $27,087 $0 0.0% $408 1.5%
7 General Svc. - Lg. Power (R&F 6 207 26,805 $2,326 ($32) $2,294 $2,326 $2,326 $0 0.0% $32 1.4%
8 Subtotal-Schedule 1,365 372,659 $29,413 ($440) $28,973 $29,413 $0 $29,413 $0 0.0 $440 1.5
9 General Service - High Voltage 9 16 118,913 $7,501 ($102) $7,399 $7,501 $7,501 $0 0.0% $102 1.4%
10 Special Contract 401/9 1 103,786 $5,724 ($89) $5,634 $5,724 $5,724 $0 0.0% $89 1.6%
11 Subtotal-Schedule 9 1 222,699 13,225 (192) 13,033 13,225 0 13,225 0 0.0 192 1.5
12 Irrigatio 10 5,971 615,886 $55,363 ($955) $54,409 $55,363 $55,363 $0 0.0% $955 1.8%
13 Comm. & Ind. Space Heatin 19/23 88 5,089 $442 ($8) $435 $442 $442 $0 0.0% $8 1.8%
14 General Service 23 7,645 177,927 $16,933 ($269) $16,664 $16,933 $16,933 $0 0.0% $269 1.6%
15 General Service (R&F 23 2,576 39,710 $3,922 ($60) $3,863 $3,922 $3,922 $0 0.0% $60 1.6%
16 Subtotal-Schedule 23 10,310 222,72 21,298 (336) 20,961 21,298 0 21,298 0 0.0 33 1.6
17 General Service Optional TOD 35 2 278 $23 ($0) $22 $23 $23 $0 0.0% $0 1.5%
18 General Service Optional TOD (R&F) 35A 0 0 $0 $0 $0 $0 $0 $0 $0
19 Subtotal-Schedule 35 2 278 23 (0) 22 23 23 0 0.0 0 1.5
20 Special Contract 1 400 1 1,369,716 $79,465 ($1,068) $78,397 $79,465 $79,465 $0 0.0% $1,068 1.4%
21 AGA Revenu $602 $602 $602 $602 $0 0.0% $0 0.0%
22 Total Commercial & Industria 17,666 2,803,964 $199,389 ($2,991) $196,398 $199,389 $0 $199,389 $0 0.0% $2,991 1.5%
23 Public Street Lighting
24 Security Area Lightin 7 188 274 $50 ($1) $49 $50 $50 $0 0.0% $1 1.3%
25 Security Area Lighting (R&F 7 132 106 $24 ($0) $24 $24 $24 $0 0.0% $0 1.0%
26 Street Lighting - Compan 11 57 154 $61 ($0) $61 $61 $61 $0 0.0% $0 0.7%
27 Street Lighting - Custome 12 256 2,417 $368 ($2) $366 $368 $368 $0 0.0% $2 0.7%
28 AGA Revenu $0 $0 $0 $0 $0 $0
29 Total Public Street Lighting 633 2,950 $503 ($4) $499 $503 $0 $503 $0 0.0% $4 0.7%
30 Total Sales to Ultimate Customer 85,669 3,526,359 $279,491 ($4,249) $275,242 $279,491 $0 $279,491 $0 0.0% $4,249 1.5%
Exhibit No. 2 Page 1 of 1

Proposed Tariff Changes

Third Second Revision of Sheet No. 197.1 I.P.U.C. No. 1 Canceling SecondFirst Revision of Sheet No. 197.1
Submitted Under Case No. PAC-E-23-231-07
ISSUED: November 8, 2021October 30, 2023 EFFECTIVE: January 1, 20242
ROCKY MOUNTAIN POWER ELECTRIC SERVICE SCHEDULE NO. 197 STATE OF IDAHO ______________ Federal Tax Act Adjustment ______________ APPLICATION: This Schedule shall be applicable to all retail tariff Customers taking service under the Company’s electric service schedules. MONTHLY BILL: In addition to the Monthly Charges contained in the Customer's applicable schedule, all monthly bills shall have applied the following cents per kilowatt-hour rate.

Third Revision of Sheet No. 197.1 I.P.U.C. No. 1 Canceling Second Revision of Sheet No. 197.1
Submitted Under Case No. PAC-E-23-23
ISSUED: October 30, 2023 EFFECTIVE: January 1, 2024
ROCKY MOUNTAIN POWER ELECTRIC SERVICE SCHEDULE NO. 197 STATE OF IDAHO ______________ Federal Tax Act Adjustment ______________ APPLICATION: This Schedule shall be applicable to all retail tariff Customers taking service under the Company’s electric service schedules. MONTHLY BILL: In addition to the Monthly Charges contained in the Customer's applicable schedule, all monthly bills shall have applied the following cents per kilowatt-hour rate.

Customer Notice

Federal tax credit adjustment to Idaho customer power bills
Para más información en cómo este cambio impactará su factura, llame al 888-225-2611.
©2023 Rocky Mountain Power
On October 30, 2023, Rocky Mountain Power filed a proposed change to Electric Service Schedule 197 that will
increase the power bill of a typical residential customer by $1.43 per month on average. If approved by the Idaho
Public Utilities Commission, this proposed change would take effect January 1, 2024.
The company was authorized by the Idaho Public Utilities Commission to pass on savings from federal Tax Cuts and
Jobs Act of 2017 to customers beginning in 2018. The remaining $8.5 million of the deferred tax balance from these
tax benefits will be fully returned to customers as of January 1, 2024.
In the company’s 2021 rate case, submitted under Case No. PAC-E-21-07, parties agreed, and the commission
authorized through Order No. 35277, to refund the remaining $8.5 million of deferred tax over two years
beginning January 1, 2022. Now that the balance has been fully returned to customers, the company proposed to
eliminate the refund currently being offered through Electric Service Schedule 197.
The following is a summary of the proposed percentage impacts by customer class effective January 1, 2024:
• Residential Schedule 1 1.6%
• Residential Schedule 36 1.6%
• General Service Schedule 6 1.5%
• General Service Schedule 9 1.5%
• Irrigation Schedule 10 1.8%
• General Service Schedule 23 1.6%
• General Service Schedule 35 1.5%
• Public Street Lighting 0.7%
• Contract Schedule 400 1.4%
• Overall Increase 1.5%
We understand the impact that price increases have on our customers and will work to mitigate the impact of the
TCJA credit’s end as much as possible. Customers can visit RockyMountainPower.net/Wattsmart for tips and
information on how to save energy and money.
The commission must approve the proposed changes before they can take effect. A copy of the company’s
application is available for public review on the commission’s website, www.puc.idaho.gov, under Case No.
PAC-E-23-23. Customers may also subscribe to the commission’s RSS feed to receive periodic updates via email.
The request is required to be available at the company’s offices in Rexburg, Preston, Shelley and Montpelier, though
the company urges customers to visit our website at RockyMountainPower.net/Rates for more information.
Idaho Public Utilities Commission
www.puc.idaho.gov
11331 W. Chinden Blvd. Building 8,
Suite 201-A
Boise, ID 83714
Rocky Mountain Power offices
Rexburg – 127 East Main
Preston – 509 S. 2nd East
Shelley – 852 E. 1400 North
Montpelier – 24852 U.S. Hwy 89

Press Release

FOR IMMEDIATE RELEASE
Media Hotline: [phone]

October 30, 2023

Federal tax credit adjustment to Idaho customer power bills

BOISE, Idaho—Rocky Mountain Power was authorized by the Idaho Public Utilities Commission to pass
on savings from federal Tax Cuts and Jobs Act of 2017 (TCJA) to customers beginning in 2018. The
remaining $8.5 million of the deferred tax balance from the tax benefits will be fully returned to
customers as of January 1, 2024. As a result, the company proposes to eliminate the credit currently
being offered by Electric Service Schedule 197. The proposed change to Electric Service Schedule 197
would increase the power bill of a typical residential customer by about $1.43 per month and would
take effect beginning January 1, 2024 upon approval from the Idaho Public Utilities Commission.

The federal Tax Cuts and Jobs Act of 2017 decreased the federal corporate tax rate from 35% to 21%,
effective January 1, 2018. In response, the Commission opened Case No. GNR-U-18-01 to investigate
whether to adjust the rates of certain utilities so the benefits from the reduced tax rate can pass to
customers. As part of stipulation between the company, commission staff, and intervenors in that case,
Schedule 197 was developed to pass those benefits to customers.

In the company’s 2021 rate case, submitted under Case No. PAC-E-21-07 parties agreed, and the
commission authorized with Order No. 35277, to refund the remaining $8.5 million of deferred tax over
two years beginning January 1, 2022. Now that the balance has been fully returned to customers, the
company proposed to eliminate the refund currently being offered through Electric Service Schedule
197.

Proposed Price Change - Effective Jan. 1, 2024

We understand the impact that price increases have on our customers and will work to mitigate the
impact of the TCJA credit change as much as possible. Customers can visit
RockyMountainPower.net/Wattsmart for tips and information on how to save energy and money.

The commission must approve the proposed changes before they can take effect. A copy of the
company’s application is available for public review on the commission’s website, www.puc.idaho.gov,
under Case No. PAC-E-23-23. Customers may also subscribe to the commission’s RSS feed to receive
periodic updates via email. The request is required to be available at the company’s offices in Rexburg,
Preston, Shelley, and Montpelier, although the company urges customers to visit our website at
rockymountainpower.net/rates.

Idaho Public Utilities Commission

-A

Rocky Mountain Power offices
– 127 East Main
– 509 S. 2nd East
– 852 E. 1400 North

# # #

About Rocky Mountain Power
Rocky Mountain Power provides safe and reliable electric service to more than 1.2 million customers in
Utah, Wyoming and Idaho. The company supplies customers with electricity from a diverse portfolio of
generating plants including hydroelectric, thermal, wind, geothermal and solar resources. Rocky
Mountain Power is part of PacifiCorp, one of the lowest-cost electricity providers in the United States,
with two million customers in six western states. For more information, visit:
www.rockymountainpower.net