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HomeMy WebLinkAbout20040621Peaseu Exhibits.pdfDENNIS PESEAU POTLA TCH EXHIBITS 202 & 203 FILED CONFIDENTIAL 20 0 00 0 80 0 t/ ) 60 0 40 0 20 0 Ex h i b i t 2 0 4 6/ 1 7 / 2 0 0 4 Av i s t a C o r p o r a t i o n A & G an d F & P P E x p e n s e - - - - - -- - - - - -- - - - - - - - - - - - - - - - - . 19 9 8 19 9 9 20 0 0 20 0 1 20 0 2 Ye a r 20 0 3 1- - - :: ~ p Ex h i b i t 2 0 4 , P a g e De n n i s P e s e a u Po t l a t c h C o r p o r a t i o n Avista Corporation Summary of Regression Analysis for Four Factor Test Administration and General Expense Regressions (1) Std. Errors Statistic Squared Statistic (2) Std. Errors Statistic Squared Statistic General Plant Regressions (3) Std. Errors Statistic Squared Statistic (4) Std, Errors Statistic Squared Statistic Where:A&G GP O&M-A&G O&M-A&G-F&PP = Exhibit 205 6/17/2004 A&G 383,557,7492 1123 682 185.4004 0217 5422 1709 O&M-A&G 7567 26.7384 A&G 211 873.0773 3576 O&M-A&G-F &PP 966 449.7023 0358 0224 9839 9243 99.6782 233 903 772.3116 +5508 147 363 136.8268 1296 5873 2491 O&M-A&G 6702 18.0552 126 560 631.1678 +8108 O&M-A&G-F &PP 666 699.6567 1753 3583 10.3308 9291 106,7261 Administrative and General Expense General Plant Operation and Maintenance Expense less A&G Expense Operation and Maintenance Expense less A&G Expense less Fuel and Purchased Power Expense Exhibit 205, Page Dennis Peseau Potlatch Corporation Page Sumcost AVISTA UTILITIES Idaho Jurisdiction Scenario: Potlatch Revised Case Cost of Service Basic Summary Electric Utility 06/16/00 Last Idaho Method modified For The Twelve Months Ended December 31 2002 10:10 AM Common Costs by 4-Factor (b)(c) (d) (e) (g) (h)(i)(k)(I)(m) Residential General Large Gen Extra Large Potlatch Pumping Street & System Service Service Service Gen Service Ex Lg Gen Svc Service Area Lights Description Total Sch 1 Sch 11-Sch 21-Sch 25 Sch 25P Sch 31-Sch 41-49 Plant In Service Production Plant 300 269 000 103 855 863 871 210 089,462 322 636 527 729 560,417 041,683 Transmission Plant 109 001 000 385 747 848 888 542 216 027 527 404 904 543312 248405 Distribution Plant 257 643 000 124 105 238 736 508 66,750 926 482 458 125 817 003741 438313 Intangible Plant 353 000 000 386 114 160 117,416 854 407 005 725 168954 953 General Plant 524 000 435 682 248 072 866 905 083 349 903 940 531 344 454708 Total Plant In Service 714 790 000 294 782 916 818839 161 366 926 770 376 104 968 116 11,807 767 275061 Accum Depreciation Production Plant (91 465 000)(31 590 537)260043)(19 529 251)629 804)(22 746 584)390 227)(318 554) Transmission Plant (36 394000)(14152 043)288414)526 549)348 059)480 703)(515 291)(82 939) Distribution Plant (75 640 000)(36 577 375)(9,422 128)(18 580 254)668 780)(546 491)458 607)386 364) Intangible Plant 893 000)(926 541)(204271)(327 132)(124 319)(263 361)(27,793)(19 583) General Plant (16 434000)745099)911 423)(2,639 818)(937 404)756 581)(239 078)(204 596) Total Accumulated Depreciation (221 826 000)(91 991 595)(22 086,279)(48,603 005)(16 708 367)(32 793 720)630,997)012 037) Net Plant 492 964000 202,791 321 732 559 112,763 921 062,010 174396 176 769 263 024 Accumulated Deferred FIT (61 593000)(25 382 122)105 279)(13 942 489)894 116)007 035)019 134)242 825) Miscellaneous Rate Base 836 000 747 462 654 312 007 561 899 907 364726 136,320 712 Total Rate Base 440,207 000 180 156 661 281 592 100 828 993 067 801 532,087 293 955 045 911 Revenue From Retail Rates 146 248000 648000 212 000 804000 10,475000 696 000 549 000 864000 Other Operating Revenues 677 000 7,754,429 794 442 631 500 012832 055 268 328 065 100 465 Total Revenues 167 925000 402,429 006 442 435500 487 832 751 268 877 065 964465 Operating Expenses Production Expenses 522 000 179 034 239 677 023454 518503 060 876 215 561 284895 Transmission Expenses 485 000 132878 495 602 134339 504592 127,429 77,660 500 Distribution Expenses 495 000 827 125 875 891 724952 477 108 378 146 280 376 266 Customer Accounting Expenses 296 000 174 073 712 481 196 952 870 200 053 370 Customer Information Expenses 480 000 589 887 129 334 283641 124 152 326 637 592 756 Sales Expenses 421 000 134 538 672 568 311 115 486 659 767 Admin & General Expenses 888 000 120 284 023 839 070960 084 067 080 226 266 645 241 979 Total O&M Expenses 115,587 000 157 819 507 497 525865 804 602 874 232 785451 931 533 Taxes Other Than Income Taxes 438 000 147 224 769 658 734 844 575 212 903 342 125 733 181 987 Other Income Related Items Depreciation Expense Production Plant Depreciation 933 000 759 593 634 649 690,789 747,420 953 357 120 107 085 Transmission Plant Depreciation 532 000 984,585 228 781 523 636 232 931 520 447 850 770 Distribution Plant Depreciation 670 000 695 437 696 191 413 966 299 955 654 108 991 406 807 General Plant Depreciation 892 000 071 068 452 675 625 178 222 002 416 004 620 48 , 454 Amortization Expense 367 000 134 357 051 187 215 727 396 068 Total Depreciation Expense 394000 645 038 043347 330 756 536 523 022 189 326 964 489 183 Income Tax 3,794 000 534 490 725,474 524 046 88,478 766 588 917 008 Total Operating Expenses 147 213 000 484 571 045 975 115 512 004 815 566 351 337 065 658 711 Net Income 712 000 917 858 960 467 319 988 483 016 184917 540 000 305 754 Rate of Return 71%1.62%15%25%1.34%39%40%34% Return Ratio 1.00 1.94 Interest Expense 250 000 287 402 991 000 638 243 659 158 014547 335 530 324120 Exhibit 206 6/17/2004 Exhibit 206, Page 1 Dennis Peseau Potlatch Corporation As s i g n AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c l i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a U g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 Op e r a t i o n & M a i n t e n a n c e E x p e n s e s Pr o d u c t i o n E x p e n s e s 50 0 - 0 P S t e a m Su p e r v i s i o n & E n g i n e e r i n g r- - - - ' - ' - 00 0 J: 0 2 .- J Co i n c i d e n t P e a k 35 . 00 1 45 6 06 5 57 1 88 5 61 8 84 9 40 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 54 4 16 , 4 7 2 3,7 5 5 21 1 93 5 13 9 81 5 21 6 Op e n xx x Op e n xx x 50 1 - 0P S t e a m F u e l C~ ' - po i " - - - 56 5 00 0 Co i n c i d e n t P e a k 00 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 56 5 00 0 09 7 96 0 47 8 28 7 42 7 88 8 62 8 59 9 80 0 86 5 10 3 84 3 55 8 Op e n xx x Op e n xx x 50 2 - O P S t e a m S t e a m E x p e n s e s i- - - - P0 2 29 8 00 0 L- . . . ~ - , - - - Co i n c i d e n t P e a k 35 , 00 1 10 5 99 9 21 8 57 8 92 1 75 1 78 8 50 1 24 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 19 2 00 1 35 7 13 , 98 8 41 , 7 6 0 38 4 66 8 03 7 80 6 Op e n xx x Op e n xx x 5O 3 - 0 P S t e a m F r o m O t h e r So u r c e s (- - - 00 0 __ _ EO . 1 _ Co i n c i d e n t P e a k 35 , 00 1 35 6 13 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 64 4 20 6 14 0 17 7 Op e n xx x Op e n xx x 5O 4 - 0 P S t e a m S t e a m Tr a n s f e r r e d - C R C: : = :P O ' 2 =: = J Co i n c i d e n t P e a k 35 , 00 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 Op e n xx x Op e n xx x 50 5 - 0 P S t e a m E l e c t r i c Ex p e n s e s c: : P Q ? =~ J 22 2 00 0 Co i n c i d e n t P e a k 35 , 00 1 96 5 30 , 70 6 13 5 33 1 26 4 23 1 11 8 18 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 14 3 03 5 70 9 10 , 4 2 t 31 , 11 0 69 6 23 6 26 2 60 0 Op e n xx x Op e n xx x 5O 6 - 0 P S t e a m Mis c e l l a n e o u s P o w e r E x p , P0 2 J 03 3 00 0 Co i n c i d e n t P e a k 35 , 00 1 36 7 , 4 3 8 14 2 88 1 20 0 98 9 80 2 52 6 20 2 83 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 66 5 56 2 21 2 69 2 48 9 14 4 76 0 72 8 18 2 57 2 52 8 79 4 Op e n xx x Op e n xx x 50 7 - 0P S t e a m R e n t s pQ : ~: = J 00 0 Co i n c i d e n t P e a k 35 , 00 1 7, 4 7 0 90 5 67 5 54 5 68 7 53 5 10 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 53 0 32 4 98 6 94 3 29 6 3,7 1 2 21 4 Op e n xx x Op e n xx x To t a l S t e a m O p e r a t i o n 22 0 00 0 22 0 00 0 66 7 63 3 60 9 16 3 78 1 55 6 78 4 85 5 21 4 37 2 12 9 04 5 37 6 51 0 - M T S t e a m S u p e r v i s i o n & En g i n e e r i n g i- - p~ ' 00 0 L. . _ - _ Co i n c i d e n t P e a k 35 . 00 1 03 3 51 2 2, 4 4 3 59 1 48 7 55 7 38 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 EO 2 96 7 64 8 56 7 65 0 68 9 13 , 43 2 77 5 20 6 Op e n xx x Op e n xx x r- " ' - - - - - 51 1 - MT S t e a m S t r u c t u r e s 1. _ _ P0 2 11 3 00 0 Co i n c i d e n t P e a k 35 , 00 1 19 4 63 0 63 2 31 2 69 8 26 2 56 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 72 , 80 6 26 6 30 4 83 5 97 1 97 2 15 2 30 6 Op e n xx x Op e n xx x Ex h i b i t 2 0 6 , P a g e 2 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 1 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s 51 2 - MT S t e a m B o i l e r P l a n t PO i l 11 0 00 0 l_ _ _ _ _ _ . _ . Co i n c i d e n t P e a k 35 . 00 1 39 4 82 7 15 3 53 1 67 5 65 3 32 2 15 6 59 0 90 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 71 5 , 17 3 22 8 54 6 10 3 15 5 55 0 68 , 4 7 8 19 6 18 1 31 2 00 2 Op e n xx x Op e n xx x ,' - - ' - - - - - - 51 3 - M T S t e a m E l e c t r i c Pla n t L. u ~ .f 9 _ 36 8 00 0 Co i n c i d e n t P e a k 35 . 00 1 13 0 89 8 90 0 82 7 07 1 04 2 90 6 1.8 5 3 29 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . E0 2 23 7 10 2 77 0 27 4 57 0 70 3 04 0 75 0 99 5 Op e n xx x Op e n xx x 51 4 - M T S t e a m M i s c e l l a n e o u s Pla n t r. - = ~P O 2 J 14 8 , 00 0 Co i n c i d e n t P e a k 35 . D0 1 64 4 20 , 4 7 1 75 7 88 7 84 3 82 1 74 5 12 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . E0 2 35 6 30 , 4 7 3 94 7 20 , 7 4 0 13 0 15 8 50 8 40 0 Op e n xx x Op e n xx x To t a l S t e a m M a i n t e n a n c e 81 5 00 0 81 5 00 0 62 4 74 8 14 3 , 52 9 38 7 86 0 17 1 , 36 2 45 3 , 4 8 4 27 , 63 8 38 0 To t a l S t e a m 03 5 00 0 03 5 00 0 29 2 38 1 75 2 69 3 16 9 , 4 1 6 95 6 21 7 66 7 85 5 15 6 68 3 39 , 75 6 53 5 - 0 P H y d r o Su p e r v i s i o n & E n g i n e e r i n g r- - P0 3 := ) 46 9 00 0 Co i n c i d e n t P e a k 30 . 00 1 14 5 20 2 56 , 4 6 3 12 0 02 9 35 8 84 6 05 6 33 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 32 3 79 8 10 3 , 4 7 5 59 0 70 , 4 2 6 00 4 82 2 12 2 35 9 Op e n xx x Op e n xx x 53 6 - 0 P H y d r o W a t e r Fo r P o w e r C- P0 1 ~ 29 3 00 0 Co i n c i d e n t P e a k D0 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 29 3 00 0 63 3 34 6 72 8 05 5 37 4 63 5 23 0 Op e n xx x Op e n xx x 53 7 - 0P H y d r o H y d r a u l i c Ex p e n s e s po 3 - 74 3 , 00 0 L.. . . . .. - . - . . - . Co i n c i d e n t P e a k 30 . 00 1 23 0 03 3 89 , 4 5 0 78 5 57 2 21 , 16 2 28 3 25 7 52 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 51 2 96 7 16 3 92 8 37 2 11 1 57 0 49 , 11 7 14 0 , 7 1 4 11 4 15 3 Op e n xx x Op e n xx x 53 8 - 0 P H y d r o 8 e c t r i c E x p e n s e s C- P0 3 -: J 19 9 00 0 Co i n c i d e n t P e a k 30 . D0 1 37 1 21 0 14 4 34 8 54 1 76 9 14 9 30 1 25 6 84 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 82 7 , 7 9 0 26 4 53 5 30 8 18 0 04 4 26 1 22 7 07 3 13 , 09 4 3, 4 7 5 Op e n xx x Op e n xx x 10 0 53 9 - 0 P H y d r o Mis c e l l a n e o u s P o w e r E x p . L_ . P O 3 . . . 17 5 00 0 10 1 Co i n c i d e n t P e a k 30 . 00 1 54 , 18 0 06 8 89 5 20 5 98 4 13 7 76 7 12 3 10 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 12 0 82 0 61 0 80 2 27 8 56 9 14 2 91 1 50 7 10 3 Op e n xx x 10 4 Op e n xx x ,. . . - - - - - - - - - . 10 5 54 0 - 0 P H y d r o R e n t s PO 3 ' 19 1 00 0 '- _ . _ - _ .. . . J 10 6 Co i n c i d e n t P e a k 30 . 00 1 13 4 99 4 34 3 22 9 44 0 15 5 83 7 13 5 10 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 13 1 86 6 14 0 60 7 28 , 68 1 62 6 17 3 08 6 55 4 10 8 Op e n xx x 10 9 Op e n xx x 11 0 To t a l H y d r a u l i c O p e r a t i o n 07 0 00 0 07 0 00 0 04 0 64 4 23 8 70 9 65 8 53 2 29 0 , 72 4 78 3 01 9 13 4 23 7 11 1 54 1 - MT H y d r o S u p e r v i s i o n & E n g i n e e r i n g ,- - - ' - - - 89 , 00 0 L~ _ _ 11 2 Co i n c i d e n t P e a k 30 . 00 1 55 4 71 5 2,4 9 0 69 8 53 5 66 4 39 0 11 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 61 , 4 4 6 63 6 4, 4 7 7 36 4 88 3 85 5 97 2 25 8 11 4 Op e n xx x 11 5 Op e n xx x Ex h i b i t 2 0 6 , P a g e 3 Ex h i b i t 20 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 1 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 11 6 54 2 - MT H y d r o S t r u c t u r e s r- o - p'( j 3 - ' 00 0 ~o . . _ . . _ - - _ . ... J 11 7 Co i n c i d e n t P e a k 30 . D0 1 81 4 70 5 79 0 09 8 82 3 07 3 28 1 11 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 44 , 18 6 12 0 21 9 61 0 23 1 12 1 69 9 18 5 11 9 Op e n xx x 12 0 Op e n xx x 12 1 54 3 - M T H y d r o R e s e r v o i r s , D a m s & W a t e r w a y s r- - -p ( j 3 - - " - 27 9 00 0 ,. . . . . _ - - - - - - 12 2 Co i n c i d e n t P e a k 30 . D0 1 37 8 58 9 80 5 17 , 86 4 94 6 75 5 22 3 19 7 12 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 19 2 62 2 55 6 03 3 89 5 18 , 4 4 4 83 9 04 7 80 9 12 4 Op e n xx x 12 5 Op e n xx x 12 6 54 4 - M T H y d r o E l e c t r i c Pl a n t L~ ~ ~f 6 3 - = 69 6 00 0 12 7 Co i n c i d e n t P e a k 30 . D0 1 21 5 , 4 8 2 79 1 19 , 4 7 0 44 , 56 3 82 3 29 2 05 1 49 1 12 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 48 0 51 8 15 3 55 8 00 8 10 4 51 3 01 0 13 1 81 2 60 1 01 7 12 9 Op e n xx x 13 0 Op e n xx x r- - - - ' - 13 1 54 5 - M T H y d r o M i s c e l l a n e o u s P l a n t LJ : 9 1 . . - - . J 00 0 13 2 Co i n c i d e n t P e a k 30 . DO t 47 7 96 3 22 4 51 2 22 8 50 9 13 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 52 3 76 5 40 2 20 1 52 9 51 5 13 4 Op e n xx x 13 5 Op e n xx x 13 6 To t a l H y d r a u l i c M a i n t e n a n c e 13 6 00 0 13 6 00 0 38 7 39 8 91 8 24 3 31 9 10 7 45 1 28 7 43 4 38 5 09 4 13 7 To t a l H y d r a u l i c 20 6 00 0 20 6 00 0 42 8 04 2 32 7 62 7 90 1 85 2 39 8 , 17 5 07 0 , 4 5 4 51 9 33 1 13 8 13 9 54 6 - 0 P O t h e r Su p e r v i s i o n & E n g i n e e r i n g ::- P O 4 00 0 14 0 Co i n c i d e n t P e a k 10 0 D0 1 00 0 11 1 72 3 65 4 73 6 64 4 11 3 14 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 14 2 Op e n xx x 14 3 Op e n xx x 14 4 54 7 - 0P O t h e r F u e l r- - PO 1 ' - - - 28 9 00 0 t~ . __ . _ _ . _ - 14 5 Co i n c i d e n t P e a k D0 1 14 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 12 , 28 9 00 0 92 7 16 4 89 5 , 30 3 67 2 85 9 17 6 67 2 37 1 03 3 19 4 38 3 58 6 14 7 Op e n xx x 14 8 Op e n xx x 14 9 54 8 - 0 P O t h e r Ge n e r a t i o n E x p e n s e s =: P o i _ 00 0 15 0 Co i n c i d e n t P e a k 55 6 D0 1 79 5 64 2 61 4 1, 4 0 5 62 5 39 7 15 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 83 5 E0 2 20 5 26 1 74 3 22 0 97 7 79 9 16 1 15 2 Op e n xx x 15 3 Op e n xx x 15 4 54 9 - 0 P O t h e r Mis c e l l a n e o u s P o w e r E x p . =- - P 0 4 ' = 1 ,39 1 , 00 0 15 5 Co i n c i d e n t P e a k 10 0 D0 1 39 1 00 0 54 0 , 89 9 12 5 68 5 28 7 66 9 12 7 96 5 28 5 91 7 69 5 17 0 15 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 15 7 Op e n xx x 15 8 Op e n xx x 15 9 55 G - O P O t h e r R e n t s C= ~ EQ j - 21 0 00 0 16 0 Co i n c i d e n t P e a k 10 0 D0 1 21 0 00 0 24 8 22 9 29 0 04 3 66 3 85 2 29 5 , 30 3 65 9 80 8 44 9 31 5 16 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 16 2 Op e n xx x 16 3 Op e n xx x 16 4 To t a l O t h e r O p e r a t i o n 91 5 00 0 91 5 00 0 72 5 30 7 31 3 11 1 62 9 65 9 60 2 27 9 32 2 59 8 25 9 89 8 14 8 16 5 55 1 - MT O t h e r S u p e r v i s i o n & E n g i n e e r i n g 1'- P0 4 ~ 00 0 L_ _ . _ 16 6 Co i n c i d e n t P e a k 10 0 D0 1 00 0 26 , 4 4 2 14 4 06 3 25 6 97 7 96 3 15 5 16 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 16 8 Op e n xx x 16 9 Op e n xx x Ex h i b i t 2 0 6 , P a g e 4 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 1 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 1 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t i a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 17 0 55 2 - MT O t h e r S t r u c t u r e s '- - - - po i - - 00 0 L_ _ _ _ _ _ - - 17 1 Co i n c i d e n t P e a k 10 0 D0 1 00 0 5,4 4 4 26 5 89 5 28 8 87 8 19 8 17 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 17 3 Op e n xx x 17 4 Op e n xx x 17 5 55 3 - M T O t h e r G e n e r a t i n g & E l e c t r i c P l a n t e9 i := J 21 2 00 0 17 6 Co i n c i d e n t P e a k 10 0 D0 1 21 2 00 0 82 , 4 3 8 19 , 15 5 84 3 50 3 57 6 00 2 48 3 17 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 17 8 Op e n xx x 17 9 Op e n xx x ,. _ _ m _ _ _ _ _ 18 0 55 4 - M T O t h e r L. _ _ _ _ fO L 00 0 18 1 Co i n c i d e n t P e a k 10 0 D0 1 00 0 83 2 98 2 82 5 03 6 78 3 46 7 18 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 18 3 Op e n xx x 18 4 Op e n xx x 18 5 To t a l O t h e r M a i n t e n a n c e 32 7 00 0 32 7 00 0 12 7 15 6 54 6 62 6 08 2 21 4 63 0 74 5 18 6 To t a l O t h e r 24 2 00 0 24 2 , 00 0 85 2 46 3 34 2 , 65 8 69 7 28 5 63 2 36 1 38 9 81 2 26 4 52 8 89 3 18 7 18 8 55 5 - 0 P T o t a l P u r c h a s e d Po w e r fM 8 i i ~ ~ ~ S0 1 I 55 9 00 0 18 9 Pro d u c t i o n P l a n t 55 9 00 0 10 3 64 4 70 1 41 3 93 7 56 0 39 1 64 1 55 6 09 3 70 7 12 7 16 1 52 1 19 0 Op e n xx x 19 1 Op e n xx x 19 2 Op e n .. - - - - _ .. 9 _ - - - - - xx x 19 3 55 6 - 0 P T o t a l Sy s t e m C o n t r o l & L o a d D i s p a t c h i n g L_ _ J~ Q L _ 35 7 00 0 19 4 Co i n c i d e n t P e a k D0 1 19 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 35 7 , 00 0 11 4 08 6 00 9 64 8 18 3 93 0 64 7 1, 4 9 9 19 6 Op e n xx x 19 7 Op e n xx x 19 8 55 7 - 0P T o t a l Oth e r E x p e n s e s LM a n ~~ ~ 12 3 00 0 19 9 Pro d u c t i o n P l a n t 12 3 00 0 38 8 , 4 1 9 27 8 23 9 69 3 10 5 , 92 6 27 8 73 2 05 6 89 6 20 0 Op e n xx x 20 1 Op e n xx x 20 2 Op e n xx x 20 3 To t a l P r o d u c t i o n E x p e n s e s 52 2 00 0 52 2 00 0 17 9 , 03 4 23 9 67 7 02 3 45 4 51 8 50 3 06 0 87 6 21 5 56 1 28 4 , 89 5 20 4 20 5 Tr a n s m i s s i o n E x p e n s e s 20 6 56 0 - 0 P S u p e r v i s i o n & E n g i n e e r i n g 1- - - i0 1 - - 78 8 00 0 L_ _ . .. _ _ - - - . . - 20 7 Co i n c i d e n t P e a k 10 0 D0 1 78 8 00 0 30 6 , 4 1 9 20 0 16 2 96 4 72 , 4 9 2 16 1 97 2 15 7 79 6 20 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 20 9 Op e n xx x 21 0 56 1 - 0P L o a d D i s p a t c h i n g r- - TO i - - - 37 0 00 0 L- . " . _- " - ~ 21 1 Co i n c i d e n t P e a k 10 0 D0 1 37 0 00 0 14 3 87 7 33 , 4 3 2 51 9 03 8 05 3 23 9 84 3 21 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 21 3 Op e n xx x 21 4 56 2 - O P S t a t i o n E x p e n s e s LT O 1 00 0 21 5 Co i n c i d e n t P e a k 10 0 D0 1 00 0 05 4 4, 4 2 7 13 4 50 8 07 2 69 4 11 2 21 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 21 7 Op e n xx x 21 8 56 3 - 0 P O v e r h e a d Lin e E x p e n s e s '" - - ro j l 00 0 '- - - " -- - - 21 9 Co i n c i d e n t P e a k 10 0 D0 1 41 , 00 0 94 3 70 5 8, 4 7 9 77 2 8, 4 2 7 58 1 22 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 22 1 Op e n xx x 22 2 56 4 - 0 P U n d e r g r o u n d Lin e E x p e n s e s ~T 0 1 22 3 Co i n c i d e n t P e a k 10 0 D0 1 Ex h i b i t 2 0 6 . P a g e 5 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 1 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e La s t I d a h o M e t h o d m o d i f i e d Co m m o n C o s t s b y 4 - F a c t o r (I ) (m ) Ac c o u n t D e s c r i p t i o n 22 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n 22 5 Op e n 22 6 56 5 - 0 P T r a n s m i s s i o n of B e c t r i c i t y B y O t h e r s 22 7 Co i n c i d e n t P e a k 22 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 22 9 Op e n 23 0 56 6 - 0 P M i s c e l l a n e o u s Ex p e n s e s 23 1 Co i n c i d e n t P e a k 23 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 23 3 Op e n 23 4 5 6 7 - 0P R e n t s 23 5 Co i n c i d e n t P e a k 23 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 23 7 Op e n 23 8 To t a l T r a n s m i s s i o n O p e r a t i o n 23 9 56 8 - M f S u p e r v i s i o n & E n g i n e e n n g 24 0 Co i n c i d e n t P e a k 24 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 24 2 Op e n 24 3 56 9 - M f S t r u c t u r e s 24 4 Co i n c i d e n t P e a k 24 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n 24 6 Op e n 24 7 57 0 - M f S t a t i o n E q u i p m e n t 24 8 Co i n c i d e n t P e a k 24 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 25 0 Op e n 25 1 5 7 1 - Mf O V e r h e a d U n e s 25 2 Co i n c i d e n t P e a k 25 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 25 4 Op e n 25 5 5 7 2 - Mf U n d e r g r o u n d Lin e s 25 6 Co i n c i d e n t P e a k 25 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 25 8 Op e n 25 9 57 3 - M f M i s c e l l a n e o u s Pl a n t 26 0 Co i n c i d e n t P e a k 26 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 26 2 Op e n 26 3 To t a l T r a n s m i s s i o n M a i n t e n a n c e 26 4 To t a l T r a n s m i s s i o n E x p e n s e s 26 5 26 6 26 7 26 8 26 9 27 0 27 1 27 2 27 3 27 4 27 5 27 6 27 7 (k ) Dis t r i b u t i o n E x p e n s e s 58 0 - 0 P S u p e r v i s i o n & E n g i n e e r i n g Di s t O p E x p S u b t o t a l 58 1 - 0P L o a d D i s p a t c h i n g D N C P - AI I 58 2 - O P S t a t i o n E x p e n s e s Ac c o u n t 3 6 2 58 3 - 0 P O V e r h e a d Un e E x p e n s e s Ac c o u n t 3 6 4 / 3 6 5 58 4 - 0 P U n d e r g r o u n d Lin e E x p e n s e s Ac c o u n t 3 6 6 / 3 6 7 58 5 - 0 P S t r e e t Lig h t i n g & S i g n a l S y s t e m s Ex h i b i t 2 0 6 6/ 1 7 / 2 0 0 4 AV I S T A U T I L I T I E S Co s t o f S e r v i c e C a l c u l a t i o n Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 (n ) (0 ) No t e s F u n c t i o n a l All o c a t i o n r' - ro T - - - .. . - - . - - - - 10 0 C: . f . 9 T- - 10 0 ,. . - - - - - ' - " - - - - L_ _ . . . J. Q . 1 _ 10 0 C- - - - T9 1 - -= : l 10 0 '- - TO 1 - - ~- - - _ . _ _ 10 0 .. _ . _ , , 9_ . . . . _ _ - L,, _ , - T0 1 10 0 ~- - ' - - - .l Q L _ _ - 10 0 r- - ' TO i " - -- - - - - - - - _ - _ 10 0 1- - - - To 1 - - L_ _ _ - _ _ - . - 10 0 10 0 10 0 10 0 10 0 10 0 (p ) Cl a s s All o c a t o r E0 2 xx x D0 1 E0 2 xx x D0 1 E0 2 xx x D0 1 E0 2 xx x D0 1 E0 2 xx x 00 1 E0 2 xx x D0 1 E0 2 xx x r- ' - - - 2.1 . P . _ (= Q Q LE 0 9 1 51 - 1. - - - - . r'- S1 1 L_ _ . _ . . . . -- , (q ) Pro f o r m a To t a l s 35 9 00 0 D0 1 E0 2 xx x 13 7 00 0 D0 1 E0 2 xx x 00 0 D0 1 E0 2 xx x 78 4 00 0 00 0 44 5 00 0 17 5 00 0 70 1 00 0 5, 4 8 5 00 0 22 6 00 0 11 4 00 0 42 1 00 0 49 6 00 0 10 3 00 0 (r ) Fu n c t i o n a l To t a l s 35 9 00 0 13 7 00 0 00 0 4,7 8 4 00 0 00 0 00 0 44 5 , 00 0 17 5 00 0 00 0 00 0 00 0 70 1 00 0 48 5 00 0 22 6 00 0 00 0 11 4 00 0 42 1 00 0 49 6 , 00 0 (s ) Re s i d e n t i a l Se r v i c e 30 6 16 9 27 3 55 4 86 0 29 0 60 9 00 0 17 3 04 1 05 0 00 0 38 9 27 2 58 8 13 2 87 8 65 0 00 0 13 0 18 2 84 2 22 3 75 3 Ele c t r i c U t i l i t y (t) Ge n e r a l Se r v i c e 30 3 50 6 61 4 43 2 26 3 33 3 40 , 2 0 8 81 2 16 7 34 0 49 5 60 2 24 1 35 9 12 , 7 8 3 57 5 22 0 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n Id a h o J u r i s d i c t i o n (u ) La r g e G e n Se r v i c e 69 4 66 6 37 9 33 3 27 2 98 9 36 7 6,4 1 5 68 3 54 2 02 9 19 1 27 1 20 7 14 4 97 2 13 4 33 9 16 2 61 2 12 4 90 9 15 2 37 8 (v ) Ex t r a L a r g e Ge n S e r v i c e 30 9 , 01 1 68 0 44 0 10 3 24 1 93 8 16 , 09 9 62 0 48 8 50 4 , 59 2 75 1 24 6 87 8 48 , 22 4 (w ) Po t l a t c h Ex L g G e n S v c 69 0 , 4 3 5 60 3 16 0 22 2 98 3 34 0 53 2 59 4 55 2 23 3 46 9 97 1 27 6 20 6 14 4 08 9 12 7 42 9 98 3 52 4 00 3 (x ) Pu m p i n g Se r v i c e 61 7 19 8 (y ) St r e e t & Are a L i g h t s 55 9 94 0 56 6 73 5 00 5 30 1 47 8 92 5 66 0 59 8 50 0 87 3 34 0 21 5 24 4 55 3 08 9 65 5 31 2 90 2 16 2 01 4 39 9 73 3 33 6 (z ) (a a ) 06 / 1 6 / 0 0 10 : 4 2 A M (a b ) (a c ) Ex h i b i t 2 0 6 , P a g e 6 De n n i s P e s e a u Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r t c U t i l i t y Id a h o J u r t s d i c t i o n Sc e n a r t o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 27 8 Ac c o u n t 3 7 3 10 0 OJ L J 10 3 00 0 10 3 00 0 27 9 58 & - O P M e t e r E x p e n s e s 54 3 00 0 28 0 Ac c o u n t 3 7 0 10 0 LS 1 4 j 54 3 00 0 23 4 88 5 16 0 29 1 11 6 11 9 52 8 39 4 78 3 28 1 58 7 - 0P C u s t o m e r In s t a l l a t i o n s E x p e n s e s 15 5 , 00 0 28 2 Ac c o u n t 3 6 9 10 0 15 5 , 00 0 12 7 51 7 39 3 57 1 51 9 28 3 58 8 - 0 P M i s c e l l a n e o u s Ex p e n s e s 86 3 00 0 28 4 Dis t O p E x p S u b t o t a l 10 0 r- - - 86 3 00 0 38 0 52 0 13 8 38 8 20 3 00 5 48 , 69 0 21 0 22 , 4 2 7 75 9 L- - 28 5 58 9 - 0 P R e n t s 12 6 00 0 28 6 NC P - AI I 10 0 ,- - - - - ' 12 6 00 0 29 0 78 4 98 4 29 2 93 2 04 2 67 5 ,- - _ D0 2 , 28 7 To t a l D i s t r t b u t i o n O p e r a t i o n 04 8 00 0 04 8 00 0 34 3 94 7 48 8 76 8 71 6 98 5 17 1 , 96 8 72 1 20 9 19 3 40 2 28 8 59 0 - M T S u p e r v i s i o n & E n g i n e e r i n g 16 0 00 0 '- - - - 28 9 Dis t M t E x p S u b t o t a l 10 0 L. 2 _ E. . . J 16 0 00 0 84 5 96 9 78 7 16 4 63 4 11 3 8,4 8 8 29 0 59 1 - MT S t r u c t u r e s 00 0 29 1 Ac c o u n t 3 6 1 10 0 r- S0 8 00 0 95 8 07 1 44 4 59 1 45 9 35 9 11 9 !- _ - - - - .. . 1 29 2 59 2 - MT S t a t i o n E q u i p m e n t 15 1 00 0 29 3 Ac c o u n t 3 6 2 10 0 S0 9 15 1 00 0 07 6 93 2 52 1 64 1 92 6 93 4 97 0 ~- - - 29 4 59 3 - M T O v e r h e a d L i n e s 52 3 00 0 29 5 Ac c o u n t 3 6 4 / 3 6 5 10 0 r- - - 52 3 00 0 09 5 74 7 28 5 10 8 74 8 56 4 24 4 97 4 49 , 4 0 5 99 , 20 2 L.. . J'1 9 . . . J 29 6 59 4 - M T U n d e r g r o u n d L i n e s 23 2 00 0 29 7 Ac c o u n t 3 6 6 / 3 6 7 10 0 C~ l L J 23 2 00 0 10 4 65 9 23 2 27 4 55 6 71 9 56 1 29 8 59 5 - M T L i n e T r a n s f o r m e r s 13 5 00 0 29 9 Ac c o u n t 3 6 8 10 0 '- - " 81 2 - 13 5 00 0 45 3 07 1 30 8 13 2 03 6 L_ _ _ _ 30 0 59 & - M T S t r e e t L i g h t i n g & S i g n a l S y s t e m s 63 , 00 0 r- - - - - - 30 1 Ac c o u n t 3 7 3 10 0 S1 5 63 , 00 0 00 0 30 2 59 7 - MT M e t e r s 00 0 30 3 Ac c o u n t 3 7 0 10 0 r~ ~ 1 4 ~ 00 0 59 5 77 1 28 3 29 6 30 4 59 8 - M T M i s c e l l a n e o u s P l a n t 16 0 00 0 30 5 Dis t M t E x p S u b t o t a l 10 0 ro - Ej L ~ l 16 0 00 0 68 , 84 5 96 9 78 7 16 4 63 4 11 3 48 8 30 6 To t a l D i s t r t b u t i o n M a i n t e n a n c e 3,4 4 7 00 0 3,4 4 7 00 0 1, 4 8 3 , 17 8 38 7 12 4 00 7 96 7 30 5 14 0 13 , 65 7 07 1 18 2 86 3 30 7 To t a l D i s t r t b u t i o n E x p e n s e s 6,4 9 5 00 0 6,4 9 5 00 0 82 7 12 5 87 5 , 89 1 72 4 95 2 47 7 , 10 8 67 , 37 8 14 6 , 28 0 37 6 26 6 30 8 30 9 Cu s t o m e r A c c o u n t i n g E x p e n s e s 31 0 9O 1 - O P S u p e r v i s i o n 00 0 31 1 Cu s t A c c t g E x p S u b t o t a l 1 0 0 S1 S " l 00 0 97 2 24 7 94 1 24 6 47 1 -- - =1 " - - 31 2 9O 2 - 0P M e i e r Re a d i n g L- - . - K . . O 1 _ - 85 6 00 0 31 3 Av g C u s t o m e r s - A l l CO I 31 4 Wt C u s t o m e r s - M e t e r R e a d i n g 10 0 CO 3 85 6 00 0 58 9 15 9 21 6 15 9 13 6 47 1 04 0 31 5 DA H a n d b i l l e d C0 6 31 6 Op e n xx x 31 7 9O 3 - 0 P C u s t o m e r R e c o r d s & C o l l e c t i o n s QL ~ J 64 4 00 0 31 8 Av g C u s t o m e r s - A l l 24 4 0 C0 1 61 5 06 3 14 8 07 7 39 4 05 9 91 8 34 4 59 4 04 6 31 9 Wt C u s t o m e r s - M e t e r R e a d i n g C0 3 32 0 DA H a n d b i l l e d CO O 93 7 32 2 61 5 32 1 Op e n xx x 32 2 9O 4 - 0 P U n c o l l e c t i b l e A c c o u n t s 46 7 00 0 32 3 Re t a i l S a l e s R e v e n u e 1'- - - - - - - 46 7 00 0 16 8 11 6 76 8 11 1 13 6 44 9 43 9 13 9 95 2 -- - - 1. Q . Q - - ~.. . . B . Q L - - , 32 4 9O 5 - 0 P M i s c C u s t o m e r A c c o u n t s E x p e n s e s L_ _ !( . Q L J 28 7 00 0 32 5 Av g C u s t o m e r s - A l l 10 0 CO I 28 7 00 0 23 5 , 7 4 9 24 7 82 0 80 9 33 4 32 6 Wt C u s t o m e r s - M e t e r R e a d i n g C0 3 32 7 DA H a n d b i l l e d C0 6 32 8 Op e n xx x 32 9 To t a l C u s t o m e r A c c o u n t i n g E x p e n s e s 29 6 00 0 29 6 . 00 0 17 4 07 3 71 2 48 1 19 6 95 2 87 0 96 , 20 0 05 3 37 0 33 0 33 1 Cu s t o m e r I n f o r m a t i o n E x p e n s e s Ex h i b i t 2 0 6 . P a g e 7 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 1 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (m ) (n ) (0 ) (p ) (q ) (r ) (s) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c S8 / V i c e Ar e a L i g h t s 33 2 9O 7 - 0P S u p e r v i s i o n r- - i(5 1 - - L. . _ - - " - 33 3 Av g C u s t o m e r s - A l l 10 0 C0 1 33 4 Pr o d u c t i o n P l a n t S0 1 33 5 Op e n xx x 33 6 90 B - O P C u s t o m e r A s s i s t a n c e E x p e n s e s r- - iQ 2 " " - - 36 2 00 0 '- - - - , - _ 33 7 Av g C u s t o m e r s - A l l C0 1 00 0 78 6 93 2 77 3 45 0 33 8 DS M Pr o d u c t i o n P l a n t 13 1 6 S0 1 31 6 00 0 45 5 17 3 10 4 62 1 28 0 88 7 12 4 13 1 32 6 63 5 98 7 56 5 33 9 DS M Op e n xx x 34 0 9O 9 - 0 P A d v e r t i s i n g r- - - - " " O1 ' - - 00 0 l. . . _ - 34 1 Av g C u s t o m e r s - A l l 10 0 C0 1 00 0 00 0 8, 4 3 9 94 0 54 8 34 2 Pro d u c t i o n P l a n t S0 1 34 3 Op e n xx x 34 4 91 0 - 0 P M i s c Cu s t o m e r S e r v i c e & I n f o E x p r- - - " -- - ' 00 0 ~,- ~ J.Q . L - _ 34 5 Av g C u s t o m e r s - A l l 10 0 C0 1 62 , 00 0 92 8 34 3 04 1 60 7 34 6 Pro d u c t i o n P l a n t 80 1 34 7 Op e n xx x 34 8 To t a l C u s t o m e r I n f o r m a t i o n E x p e n s e s 48 0 00 0 1, 4 8 0 00 0 58 9 88 7 12 9 33 4 28 3 64 1 12 4 15 2 32 6 63 7 59 2 4, 7 5 6 34 9 35 0 Sa l e s E x p e n s e s 35 1 91 1 - 0P S u p e r v i s i o n r- ~ VO 1 - ' - 00 0 \. . . . . . . - - - - - - - _ 35 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 00 0 55 7 58 3 74 0 76 6 19 5 12 7 35 3 Av g C u s t o m e r s - A l l C0 1 35 4 Op e n xx x 35 5 91 2 - 0P D e m o n s t r a t i n g & S e l l i n g E x p e n s e s VO i == J 31 7 00 0 35 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 31 7 00 0 10 1 30 3 09 5 94 8 35 3 95 7 01 4 33 1 35 7 Av g C u s t o m e r s - A l l C0 1 35 8 Op e n xx x 35 9 91 3 - 0 P A d v e r t i s i n g Ex p e n s e s C~ ' VO C J 00 0 36 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 00 0 13 3 59 0 70 3 03 2 17 , 28 2 99 7 26 4 36 1 Av g C u s t o m e r s - A l l CO 1 36 2 Op e n xx x 36 3 91 6 - 0 P M i s c Sa l e s E x p e n s e s r- - - V0 1 00 0 ,. - - - - - - - , - . . . . - - 36 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 00 0 54 6 40 4 17 8 16 0 05 2 52 2 13 9 36 5 Av g C u s t o m e r s - A l l C0 1 36 6 Op e n xx x 36 7 To t a l S a l e s E x p e n s e s 42 1 00 0 42 1 00 0 13 4 53 8 67 2 56 8 31 1 11 5 48 6 65 9 1,7 6 7 36 8 36 9 Su b t o t a l E x p e n s e s 69 9 00 0 69 9 , 00 0 03 7 53 5 8, 4 8 3 65 8 20 , 4 5 4 90 5 72 0 53 5 21 , 7 9 4 00 6 51 8 , 80 6 68 9 , 55 5 37 0 37 1 Ad m i n i s t r a t i v e & G e n e r a l E x p e n s e s 37 2 92 0 - 0 P A d m i n & Ge n e r a l S a l a r i e s j M a :~ n pJ ! ' - r " " 80 1 25 9 00 0 37 3 Pr o d u c t i o n P l a n t 12 8 29 7 37 5 20 0 38 4 10 1 31 , 84 4 94 9 44 5 37 4 Tr a n s m i s s i o n P l a n t r- ' 85 - - Mo : t l 32 , 84 7 77 3 96 8 79 3 02 2 75 2 46 5 37 5 Dis t r i b u t i o n P l a n t +r : 16 5 , 00 8 79 , 4 8 3 32 6 75 1 91 6 36 1 20 5 96 6 37 6 Av g C u s t o m e r s - A l l -- - - - - - - 37 7 Co r p o r a t e C o s t A l l o c a t o r L- 12 7 ~ "_ _ ~~ . . J 93 2 84 8 62 4 93 9 57 3 , 7 3 5 79 2 , 37 1 28 1 37 2 52 7 25 7 76 2 61 , 4 1 2 37 8 92 1 - 0P O f f i c e Su p p l i e s & E x p e n s e s ~a n u ~ Ul! 0 : ! t . "" " _ . - 1 ,94 3 00 0 37 9 Pr o d u c t i o n P l a n t ~_ , J! L _ +- ~ Q . L _ 29 , 34 8 15 1 33 3 26 4 2,7 6 8 28 4 44 6 10 2 38 0 Tr a n s m i s s i o n P l a n t f- - " . - Q- - I- , ~Q 2 . . _ . 38 1 Dis t r i b u t i o n P l a n t l- _ R. _ L~ 9 1 . . j 21 , 92 3 56 0 70 0 68 0 31 7 18 1 42 6 05 8 38 2 Av g C u s t o m e r s - A l l ~.. 9- - ~~ ~ 35 4 29 0 38 3 Co r p o r a t e C o s t A l l o c a t o r 89 1 37 5 00 6 , 4 6 6 21 9 98 4 30 3 81 4 10 7 88 5 20 2 16 3 51 5 54 7 -" . - - - , "'. - , - - - - - 38 4 92 2 - 0P A d m i n E x p e n s e s Tr a n s f e r r e d - C R (1 0 00 0 ) 38 5 Co r p o r a t e C o s t A l l o c a t o r 10 0 r- = ~ 2 i J (1 0 00 0 ) 32 1 ) 16 3 ) 60 6 ) (5 7 0 ) 06 9 ) (1 4 5 ) (1 2 4 ) Ex h i b i t 2 0 6 , P a g e 8 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 38 6 92 3 - 0 P O u t s i d e Se r v i c e s E m p l o y e d ~L L I ! ~ U t ) ~ _ _ e . . 02 5 00 0 38 7 Pro d u c t i o n P l a n t i- - - - ~-- - ' i ~~ ~ 73 9 33 1 53 6 1,4 3 8 63 6 67 3 10 2 38 8 Tr a n s m i s s i o n P l a n t 38 9 Di s t r i b u t i o n P l a n t r- - - - - - ' - +- ' - - - 44 8 58 8 91 7 93 0 44 8 14 5 36 0 t. . - l L _ +2 2 L 39 0 Av g C u s t o m e r s - A l l -, _ J1 L . . _ _ _ _ 30 1 85 6 34 6 65 0 51 8 30 2 39 1 Co r p o r a t e C o s t A l l o c a t o r L. _ , - ~Q ? . _ _ LE . ? ~ _ 97 9 , 95 7 58 5 73 8 34 6 59 6 47 8 , 67 5 16 9 97 8 31 8 51 9 35 2 09 9 39 2 92 4 - 0 P P r o p e r t y In s u r a n c e P r e m i u m - M a ~~ l . ! N ! ! ! \ - - - 30 9 00 0 39 3 Pr o d u c t i o n P l a n t 30 0 . 50 1 I 55 7 81 3 19 2 93 4 34 6 11 9 06 0 61 5 13 8 , 4 5 1 8,4 7 2 93 5 39 4 Tr a n s m i s s i o n P l a n t -- - - - 10 9 - - - 1- - - 80 2 - 20 2 67 2 81 0 31 3 91 4 64 5 65 9 87 0 46 2 '- - - - - - - ~- - ' I 39 5 Dis t r i b u t i o n P l a n t fe _ _ ' 6L " - i'- " ~~ ' - 47 9 71 9 23 1 07 8 09 2 12 4 28 7 28 , 82 8 95 8 31 7 16 0 39 6 Op e n ,_ e _ _ _ _ - "' - - - - - 1 39 7 Co r p o r a t e C o s t A l l o c a t o r l_ _ , .1 L , . . .. - L _ E.? ~ . . . J 79 7 60 9 00 2 05 1 92 4 35 3 00 1 85 6 39 8 92 5 - 0 P I n j u r i e s & D a m a g e s .M ~ ! : ! & l ! ) p ! : ! L _ 53 3 00 0 39 9 Pr o d u c t i o n P l a n t f- . e _ . . jJ _ _ _ , _ . . lJ ? Q L ~ 40 0 Tr a n s m i s s i o n P l a n t ~_ . . _ . _ Q.. . . . _ _ ~_ _ 9~ - 40 1 Dis t r i b u t i o n P l a n t 23 -+ . - 5 0 3 ! 54 4 63 4 92 9 95 5 45 3 14 7 36 4 40 2 Av g C u s t o m e r s - A l l L- 87 5 - CO L ~ 28 7 00 0 23 5 74 9 43 , 24 7 82 0 80 9 33 4 40 3 Co r p o r a t e C o s t A l l o c a t o r L_ _ 12 7 -L . J? ? : L J 23 8 , 4 5 6 12 6 89 1 73 5 38 , 30 4 60 2 48 8 3, 4 6 9 96 9 40 4 92 6 - 0 P E m p l o y e e Pe n s i o n & B e n e f r t s .. M1 ! !) . l ! . 1 ! ! l ~ _ _ e _ . . _ ' -- . 28 7 00 0 40 5 Pro d u c t i o n P l a n t ~_ . . , _ iL _ - t- - S Q H 61 4 5,4 0 1 24 1 33 3 1,4 7 3 87 5 23 7 40 6 Tr a n s m i s s i o n P l a n t 3 - + S 0 2 11 5 43 4 10 1 23 1 10 3 22 9 r- - "' - - - 1 40 7 Di s t r i b u t i o n P l a n t 16 3 ' 50 3 ' 59 7 18 9 7. 4 6 4 70 0 64 1 50 0 17 7 92 5 40 8 Av g C u s t o m e r s - A l l r' - ' s- - C6 1 - - 23 1 83 2 33 6 40 9 Co r p o r a t e C o s t A l l o c a t o r l. , _ , 55 ( rS 2 3 20 7 . 4 4 3 11 0 38 8 12 8 32 2 83 3 17 3 01 8 58 3 41 0 92 7 - 0P F r a n c h i s e Re q u i r e m e n t s - M a n ~ Jj! ) p . . ! : ! L . . - _ - _ 00 0 41 1 Pr o d u c t i o n P l a n t S0 1 I 41 2 Tr a n s m i s s i o n P l a n t \'- - - - - " " - +- " - " - - - ' 41 3 Dis t r i b u t i o n P l a n t f- - " ' j ~ o +- ~~ ~ 00 0 37 2 86 2 81 4 42 1 13 6 33 8 ~_ _ _ _ _ e _ _'_ - - - ' - - 41 4 Av g C u s t o m e r s - A l l f~ - ~ - ~- 1 m - 41 5 Re t a i l S a l e s R e v e n u e ~. . _ - - , _ ... J _ , - , -- , .. J 41 6 92 8 - 0 P R e g u l a t o r y Co m m i s s i o n E x p e n s e s !! U a l l n p .! : L _ _ _ _ 1, 4 6 3 00 0 41 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 1- _ _ J~ 2 . . _ ~,_ _ ~. Q L 79 6 , 00 0 25 4 37 6 99 2 17 3 , 13 0 21 7 21 8 35 3 12 , 59 1 34 1 41 8 Co r p o r a t e C o s t A l l o c a t o r 28 4 _+ - ~ ~ D 28 4 , 00 0 15 1 12 6 03 2 61 9 20 0 35 6 13 2 53 6 41 9 Re t a i l S a l e s R e v e n u e ~,_ ~_ _ ~ I 3 . Q L 38 3 00 0 13 7 87 7 42 . 4 5 7 14 6 27 , 4 3 2 72 , 53 1 67 5 88 2 42 0 Op e n ~- - _ _ ~'- -t e _ - 42 1 Op e n L_ _ . . , _ _ -- , - - - - _ --. J 42 2 93 0 - 0 P M i s c e l l a n e o u s & G e n e r a l E x p e n s e ME D . ! ! _ ~~ _ _ - - - - , - 03 2 00 0 42 3 Pro d u c t i o n P l a n t I- _ _ _ ~L _ +- ~ Q L ~ 06 3 01 4 07 2 56 3 2.4 5 8 46 9 39 6 42 4 Tra n s m i s s i o n P l a n t ~_ . . .. - L . , - - S0 2 42 5 Di s t r i b u t i o n P l a n t 87 4 S O 33 9 98 0 16 3 76 7 87 9 08 3 20 , 4 3 0 80 5 60 3 16 , 4 1 3 42 6 Av g C u s t o m e r s - A l l r- - - - - - - - - - - 55 6 27 8 23 4 ~_ _ . . _ , L, . -J _ . - C0 1 , 42 7 Co r p o r a t e C o s t A l l o c a t o r L~ - - _ 17 0 L.. . . . . L . . . . l ' ? ~ . 66 4 40 1 35 3 55 1 27 6 10 6 72 4 89 8 01 6 66 6 27 2 42 8 93 1 - 0P R e n t s ~u . a l l n QU J . . "" ' _ _ ' 1 ,99 0 00 0 42 9 Pr o d u c t i o n P l a n t S0 1 43 0 Tr a n s m i s s i o n P l a n t re " _ , , e _ _ _ _ - - t " ' - - - - - - 1 I S 0 2 43 1 Dis t r i b u t i o n P l a n t Co " - - TS O 3 ! -- - - - - + - - - - - 1 43 2 Av g C u s t o m e r s - A l l 0 ' C0 1 j 43 3 Co r p o r a t e C o s t A l l o c a t o r 1- - - "1 0 0 - _ e " + - 82 3 1 99 0 00 0 05 8 94 8 23 1 , 4 5 5 31 9 65 7 11 3 51 1 21 2 70 5 95 0 77 5 ,, - - , - _ _ - _ _ - L, _ , _ _ - 43 4 93 5 - M T M a i n t e n a n c e o f G e n e r a l P l a n t ~n u a l l n ,. , _ - - - ~ 05 0 00 0 43 5 Pr o d u c t i o n P l a n t ~L _ _ L9 Q l - i 15 3 00 1 90 8 10 , 4 9 1 63 6 20 0 74 7 17 1 43 6 Tr a n s m i s s i o n P l a n t 34 0 I S0 2 11 8 52 6 09 0 71 0 51 2 90 4 36 3 67 8 27 0 43 7 Dis t r i b u t i o n P l a n t ~ 1 0 9 01 - 99 8 30 3 68 1 84 5 28 3 31 4 73 8 83 4 43 8 Av g C u s t o m e r s - A l l 26 C 0 1 06 4 7,4 4 5 36 6 15 2 43 9 Co r p o r a t e C o s t A l l o c a t o r 1- - 23 9 6 -e ' l" " ' - 82 3 ' - 83 5 25 9 44 4 . 4 7 0 14 8 13 4 16 9 64 4 27 8 12 , 15 1 39 9 -- - - - - - . , -- . . . - _ e , _ - - Ex h i b i t 20 6 Pa g e 9 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h Co r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 44 0 To t a l A d m i n i s t r a t i v e & G e n e r a l E x p e n s e s 17 , 88 8 00 0 88 8 00 0 12 0 28 4 02 3 83 9 07 0 96 0 08 4 06 7 08 0 22 6 26 6 64 5 24 1 97 9 44 1 44 2 To t a l O p e r a t i n g & M a i n t e n a n c e E x p e n s e s 11 5 58 7 00 0 11 5 58 7 00 0 15 7 81 9 50 7 , 4 9 7 52 5 86 5 80 4 60 2 87 4 23 2 78 5 45 1 93 1 53 3 44 3 44 4 Ta x e s O t h e r T h a n I n c o m e T a x e s 44 5 Pr o p e r t y - Pr o d u c t i o n Su m 13 7 00 0 44 6 Pr o d u c t i o n P l a n t 10 0 so 1 ' J 13 7 , 00 0 39 3 26 1 39 1 24 2 68 1 10 7 24 7 28 2 20 7 26 8 94 4 44 7 Tr a n s m i s s i o n Su m 02 7 00 0 44 8 Tr a n s m i s s i o n P l a n t 10 0 r- - 80 2 ' 02 7 00 0 78 8 21 2 18 3 15 1 41 9 19 9 18 6 , 4 7 3 41 6 64 5 70 0 61 9 ,- , - - _ 44 9 Dis t r i b u t i o n Su m 53 3 , 00 0 45 0 Dis t r i b u 1 i o n P l a n t 10 0 so i ' " 53 3 00 0 70 1 82 7 43 5 , 19 6 91 5 34 0 21 2 30 7 15 1 61 5 17 0 56 4 L. _ _ - _ _ . 45 1 Ad m i n i s t r a t i v e & G e n e r a l Su m 00 0 r- - - - - - ' 45 2 Ge n e r a l P l a n t 10 0 L. A 9 . 00 0 53 2 11 6 16 1 10 7 45 3 Op e n Su m 45 4 Op e n Su m 45 5 Op e n Su m 45 6 Op e n Su m 45 7 Sta t e K w h G e n e r a t i o n - Pr o d u c t i o n '- - - - 48 6 00 0 - P O J L- - - i 45 8 Co i n c i d e n t P e a k 10 0 D0 1 24 3 00 0 94 , 4 9 2 95 6 25 4 35 5 94 8 3,4 4 1 55 4 45 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 24 3 00 0 65 5 70 4 85 3 26 7 65 8 84 4 02 0 46 0 Op e n xx x 46 1 Op e n xx x C- - - - - - 46 2 Mo n t a n a / O r e g o n S I T - Pr o d u c t i o n E. q ~ _ . . . _ .. J 21 4 00 0 46 3 Co i n c i d e n t P e a k 10 0 D0 1 10 7 00 0 60 8 66 8 12 8 84 3 99 4 51 5 24 4 46 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 10 7 00 0 19 4 79 5 27 3 24 5 35 1 69 2 44 9 46 5 Op e n xx x 46 6 Op e n xx x 46 7 Mis e Pr o d u c t i o n -- - - - 00 0 L- - - . e . 9L - . - 46 8 Co i n c i d e n t P e a k 10 0 D0 1 00 0 83 3 35 5 10 2 38 0 08 3 21 2 46 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 00 0 79 4 09 3 26 3 43 6 11 5 23 7 47 0 Op e n xx x 47 1 Op e n xx x 47 2 Dis t r i b u t i o n Su m 00 0 47 3 Dis t r i b u t i o n P l a n t 10 0 L. ~ ~ = : J 00 0 33 5 10 9 33 2 54 1 17 5 43 4 47 4 8& 0 Dis t r i b u t i o n Su m 47 5 Op e n 10 0 r'- xx X " t- - - , - - 47 6 Ex c i s e Dis t r i b u t i o n Su m 00 0 47 7 Dis t r i b u t i o n P l a n t 10 0 r- - S0 3 00 0 48 2 12 3 25 9 L. . - ' . . . - . . . , - 47 8 To t a l T a x e s O t h e r T h a n I n c o m e T a x e s 7,4 3 8 00 0 7, 4 3 8 00 0 14 7 22 4 76 9 65 8 73 4 84 4 57 5 21 2 90 3 34 2 12 5 , 7 3 3 18 1 98 7 47 9 48 0 De p r e c i a t i o n E x p e n s e 48 1 Pr o d u c t i o n P l a n t D e p r e c i a t i o n E x p e n s e 48 2 31 X Ste a m P r o d u c t i o n D e p r E x p P0 2 84 4 00 0 48 3 Co i n c i d e n t P e a k 35 , D0 1 36 7 31 1 53 1 68 8 12 3 54 5 28 2 , 7 7 0 12 5 78 6 28 1 04 8 35 9 11 6 48 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 : 4 3 E0 2 2,4 7 6 68 9 79 1 , 4 6 9 18 0 43 7 53 8 68 0 23 7 14 3 67 9 38 8 17 5 10 , 39 6 48 5 Op e n xx x 48 6 Op e n xx x 48 7 32 X Nu d e a r P r o d u c t i o n D e p r E x p P0 2 48 8 Co i n c i d e n t P e a k 35 , 00 1 48 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 , E0 2 49 0 Op e n xx x 49 1 Op e n xx x 49 2 33 X Hy d r a u l i c P r o d u c t i o n D e p r E x p P0 3 69 0 00 0 49 3 Co i n c i d e n t P e a k 30 , 00 1 52 3 22 4 20 3 , 4 5 9 27 6 10 8 , 20 7 13 4 10 7 54 7 40 8 19 2 Ex h i b i t 2 0 6 , P a g e 1 0 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a i Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a U g h t s 49 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 16 6 77 6 37 2 86 4 00 4 25 3 77 4 11 1 , 71 9 32 0 06 2 18 , 4 5 6 89 8 49 5 Op e n xx x 49 6 Op e n xx x 49 7 34 X Oth e r P r o d u c t i o n D e p r E x p r- - - - - - -- ' 39 9 00 0 XQ L _ 49 8 Co i n c i d e n t P e a k 13 4 9 D0 1 34 9 00 0 52 4 56 7 12 1 89 0 27 8 98 3 12 4 10 1 27 7 28 4 19 , 10 0 07 4 49 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 5 0 EO 2 05 0 00 0 33 5 54 6 76 , 4 9 7 22 8 37 5 10 0 53 8 28 8 02 9 60 9 40 8 50 0 Op e n xx x 50 1 Op e n xx x 50 2 To t a l P r o d u c t i o n P l a n t D e p r e d a t i o n E x p e n s e 93 3 , 00 0 93 3 00 0 75 9 59 3 63 4 64 9 69 0 78 9 74 7 , 4 2 0 95 3 , 35 7 12 0 10 7 08 5 50 3 50 4 Tr a n s m i s s i o n P l a n t D e p r e c i a t i o n E x p e n s e 50 5 35 0 L a n d & L a n d R i g h t s D e p r E x p T0 1 00 0 50 6 Co i n d d e n t P e a k 10 0 D0 1 00 0 94 3 3,7 0 5 8, 4 7 9 77 2 8, 4 2 7 58 1 50 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 50 8 Op e n xx x 50 9 35 2 S t r u c t u r e s & I m p r o v e m e n t s D e p r E x p T0 1 73 , 0 0 0 51 0 Co i n d d e n t P e a k 10 0 D0 1 73 , 0 0 0 38 7 59 6 09 7 71 6 15 , 00 5 03 4 16 6 51 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 51 2 Op e n xx x 51 3 35 3 S t a t i o n E q u i p m e n t D e p r E x p T0 1 06 9 00 0 51 4 Co i n d d e n t P e a k 10 0 D0 1 06 9 00 0 41 5 68 8 59 1 22 1 07 7 34 2 21 9 , 7 3 0 13 6 2,4 3 6 51 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 51 6 Op e n xx x 51 7 35 4 T o w e r s & F i x t u r e s D e p r E x p T0 1 00 0 51 8 Co i n d d e n t P e a k 10 0 D0 1 00 0 88 6 40 9 95 8 54 4 85 5 16 1 18 7 51 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 52 0 Op e n xx x 52 1 35 5 O V e r h e a d C o n d u c t o r s & D e v i c e s D e p r E x p T0 1 80 9 00 0 52 2 Co i n d d e n t P e a k 10 0 D0 1 80 9 00 0 31 4 58 5 09 8 16 7 30 7 74 , 4 2 4 16 6 28 8 45 4 84 4 52 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 52 4 Op e n xx x 52 5 35 6 P o l e s & R x t u r e s D e p r E x p T0 1 44 0 00 0 52 6 Co i n d d e n t P e a k 10 0 D0 1 44 0 00 0 17 1 09 7 75 7 99 5 40 , 4 7 8 44 1 23 0 00 3 52 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 52 8 Op e n xx x 52 9 35 7 U n d e r g r o u n d C o n d u i t D e p r E x p T0 1 00 0 53 0 Co i n d d e n t P e a k 10 0 D0 1 00 0 16 7 27 1 62 0 27 6 61 7 53 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 53 2 Op e n xx x 53 3 35 8 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s D e p r E x p T0 1 00 0 53 4 Co i n d d e n t P e a k 10 0 D0 1 00 0 72 2 63 2 44 8 64 4 1,4 3 9 53 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 53 6 Op e n xx x 53 7 35 9 R o a d s & T r a i l s D e p r E x p T0 1 00 0 53 8 Co i n d d e n t P e a k 10 0 D0 1 00 0 11 1 72 3 65 4 73 6 64 4 11 3 53 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 54 0 Op e n xx x 54 1 To t a l T r a n s m i s s i o n P l a n t D e p r e d a t i o n E x p e n s e 53 2 00 0 53 2 00 0 98 4 58 5 22 8 78 1 52 3 63 6 23 2 , 93 1 52 0 , 4 4 7 85 0 77 0 54 2 54 3 Di s t r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e 54 4 36 0 L a n d & L a n d R i g h t s D e p r E x p X0 1 54 5 NC P - AII 10 0 D0 2 54 6 NC P - w/o D A D0 3 54 7 DA S c h 2 5 D0 4 Ex h i b i t 2 0 6 , P a g e 1 1 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Be c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s 54 8 DA S t r e e t a n d A r e a L i g h t s D0 7 54 9 Av g C u s t o m e r s - S e c o n d a r y CO 2 55 0 Wt C u s t o m e r s - M e t e r s C0 4 55 1 DA S t r e e t & A r e a L i g h t s C0 5 55 2 DA S c h 2 5 P D0 5 55 3 NC P - Se c o n d a r y D0 6 55 4 NC P - Pri m a r y D0 8 55 5 36 1 S t r u c t u r e s & I m p r o v e m e n t s D e p r E x p X0 2 00 0 55 6 NC P - AI I D0 2 55 7 NC P - w / o D A 25 3 7 D0 3 72 7 81 0 6, 4 5 5 97 3 11 9 37 0 55 8 DA S c h 2 5 D0 4 84 2 84 2 55 9 DA S t r e e t a n d A r e a L i g h t s D0 7 56 0 Av g C u s t o m e r s - S e c o n d a r y CO 2 56 1 Wt C u s t o m e r s - M e t e r s C0 4 56 2 DA S t r e e t & A r e a L i g h t s C0 5 56 3 DA S c h 2 5 P D0 5 1,4 3 1 43 1 56 4 NC P - Se c o n d a r y D0 6 56 5 NC P - Pr i m a r y D0 8 56 6 36 2 S t a t i o n E q u i p m e n t D e p r E x p X0 3 59 6 , 00 0 56 7 NC P - AII D0 2 56 8 NC P - w/o D A 20 2 1 2 D0 3 51 4 82 3 25 6 85 6 83 3 17 5 , 7 2 3 58 1 83 0 56 9 DA S c h 2 5 13 3 9 D0 4 10 6 10 6 57 0 DA S t r e e t a n d A r e a L i g h t s D0 7 57 1 Av g C u s t o m e r s - S e c o n d a r y CO 2 57 2 Wt C u s t o m e r s - M e t e r s C0 4 57 3 DA S t r e e t & A r e a L i g h t s C0 5 57 4 DA S c h 2 5 P 18 4 8 D0 5 07 1 07 1 57 5 NC P - S e c o n d a r y D0 6 57 6 NC P - Pr i m a r y D0 8 57 7 36 3 S t o r a g e B a t t e r y E q u i p m e n t D e p r E x p X0 1 57 8 NC P - AI I 10 0 D0 2 57 9 NC P - w/ o D A D0 3 58 0 DA S c h 2 5 D0 4 58 1 DA S t r e e t a n d A r e a L i g h t s D0 7 58 2 Av g C u s t o m e r s - S e c o n d a r y CO 2 58 3 Wt C u s t o m e r s - M e t e r s C0 4 58 4 DA S t r e e t & A r e a L i g h t s CO 5 58 5 DA S c h 2 5 P DO S 58 6 NC P - Se c o n d a r y D0 6 58 7 NC P - Pri m a r y D0 8 58 8 36 4 P o l e s , T o w e r s & R x t u r e s D e p r E x p X0 5 06 3 00 0 58 9 NC P - AI I D0 2 59 0 NC P - w/ o D A D0 3 59 1 DA S c h 2 5 D0 4 59 2 DA S t r e e t a n d A r e a L i g h t s D0 7 42 2 59 , 4 2 2 59 3 Av g C u s t o m e r s - S e c o n d a r y CO 2 59 4 Wt C u s t o m e r s - M e t e r s C0 4 59 5 DA S t r e e t & A r e a L i g h t s C0 5 59 6 DA S c h 2 5 P D0 5 59 7 NC P - S e c o n d a r y DO G 13 8 27 4 89 3 53 5 32 8 10 8 59 8 NC P - Pri m a r y 93 . D0 8 98 9 , 4 4 0 44 3 38 4 11 5 36 6 30 3 33 3 10 0 75 3 99 1 61 1 59 9 36 5 O v e r h e a d C o n d u c t o r s & D e v i c e s D e p r E x p X0 6 52 5 , 00 0 60 0 NC P - AI I D0 2 60 1 NC P - w/o D A D0 3 Ex h i b i t 2 0 6 , P a g e 1 2 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 1 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s 60 2 OA S c h 2 5 00 4 60 3 OA S t r e e t a n d A r e a L i g h t s 00 7 60 4 Av g C u s t o m e r s - S e c o n d a r y CO 2 60 5 Wt C u s t o m e r s - M e t e r s C0 4 60 6 OA S t r e e t & A r e a L i g h t s C0 5 60 7 OA S c h 2 5 P 00 5 60 8 NC P - Se c o n d a r y 1.4 1 00 6 7, 4 0 3 80 8 99 1 37 5 17 2 60 9 NC P - Pri m a r y 98 . 00 8 51 7 59 8 23 1 94 4 35 1 15 8 68 0 70 6 10 , 4 5 8 3,4 5 8 61 0 36 6 U n d e r g r o u n d C o n d u n O e p r E x p X0 7 35 3 00 0 61 1 NC P - AI I 00 2 61 2 NC P - w/o O A 00 3 61 3 OA S c h 2 5 00 4 61 4 OA S t r e e t a n d A r e a L i g h t s 00 7 61 5 Av g C u s t o m e r s - S e c o n d a r y CO 2 61 6 Wt C u s t o m e r s - M e t e r s C0 4 61 7 OA S t r e e t & A r e a L i g h t s C0 5 61 8 OA S c h 2 5 P 00 5 61 9 NC P - Se c o n d a r y 00 6 95 6 20 9 13 6 11 9 37 0 12 2 62 0 NC P - Pr i m a r y 95 . 4 8 00 8 33 7 04 4 15 1 03 5 29 9 10 3 32 8 32 1 81 0 25 2 62 1 36 7 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s O e p r E x p X0 8 76 6 00 0 62 2 NC P - AI I 00 2 62 3 NC P - w/ o O A 00 3 62 4 OA S c h 2 5 00 4 62 5 OA S t r e e t a n d A r e a L i g h t s 00 7 62 6 Av g C u s t o m e r s - S e c o n d a r y CO 2 62 7 Wt C u s t o m e r s - M e t e r s C0 4 62 8 OA S t r e e t & A r e a L i g h t s C0 5 62 9 OA S c h 2 5 P 00 5 63 0 NC P - Se c o n d a r y 00 6 62 3 81 3 63 5 10 7 80 3 26 6 63 1 NC P - Pr i m a r y 95 . 00 8 73 1 37 7 32 7 74 2 85 , 27 7 22 4 21 9 74 , 4 7 5 77 7 88 7 63 2 36 8 L i n e T r a n s f o r m e r s O e p r E x p X0 9 09 8 00 0 63 3 NC P - AII 00 2 63 4 NC P - w/o O A 00 3 63 5 OA S c h 2 5 00 4 63 6 OA S t r e e t a n d A r e a L i g h t s 00 7 63 7 Av g C u s t o m e r s - S e c o n d a r y CO 2 63 8 Wt C u s t o m e r s - M e t e r s C0 4 63 9 OA S t r e e t & A r e a L i g h t s C0 5 64 0 OA S c h 2 5 P 00 5 64 1 NC P - Se c o n d a r y 10 0 00 6 09 8 00 0 56 4 88 8 14 6 98 1 35 2 23 8 47 0 8,4 2 3 64 2 NC P - Pr i m a r y 00 8 64 3 36 9 S e r v i c e s O e p r E x p X1 0 68 9 00 0 64 4 NC P - AI I 00 2 64 5 NC P - w/ o O A 00 3 64 6 OA S c h 2 5 00 4 64 7 OA S t r e e t a n d A r e a L i g h t s 00 7 64 8 Av g C u s t o m e r s - S e c o n d a r y 10 0 CO 2 68 9 00 0 56 6 83 5 10 3 98 4 11 , 4 2 7 75 4 64 9 WI C u s t o m e r s - M e t e r s C0 4 65 0 OA S t r e e t & A r e a L i g h t s CO 5 65 1 OA S c h 2 5 P 00 5 65 2 NC P - Se c o n d a r y 00 6 65 3 NC P - Pr i m a r y 00 8 65 4 37 0 M e t e r s O e p r E x p X1 1 21 0 00 0 65 5 NC P - AI I 00 2 Ex h i b i t 2 0 6 , P a g e 1 3 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s 65 6 NC P - w/ o O A 00 3 65 7 OA S c h 2 5 00 4 65 8 OA S t r e e t a n d A r e a L i g h t s 00 7 65 9 Av g C u s t o m e r s - S e c o n d a r y CO 2 66 0 Wt C u s t o m e r s - M e t e r s 10 0 C0 4 21 0 00 0 83 9 99 1 90 8 75 1 15 2 35 8 66 1 OA S t r e e t & A r e a L i g h t s C0 5 66 2 OA S c h 2 5 P 00 5 66 3 NC P - Se c o n d a r y 00 6 66 4 NC P - Pri m a r y 00 8 66 5 37 1 I n s t a l l a t i o n s o n C u s t o m e r P r e m i s e s O e p r E x p X1 0 66 6 NC P - AI I 00 2 66 7 NC P - w / o O A 00 3 66 8 OA S c h 2 5 00 4 66 9 OA S t r e e t a n d A r e a L i g h t s 00 7 67 0 Av g C u s t o m e r s - S e c o n d a r y 10 0 CO 2 67 1 Wt C u s t o m e r s - M e t e r s C0 4 67 2 OA S t r e e t & A r e a L i g h t s C0 5 67 3 DA S c h 2 5 P D0 5 67 4 NC P - Se c o n d a r y D0 6 67 5 NC P - Pr i m a r y 00 8 67 6 37 2 L e a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s O e p r E x r : X1 0 67 7 NC P - AI I D0 2 67 8 NC P - w/ o O A D0 3 67 9 OA S c h 2 5 00 4 68 0 DA S t r e e t a n d A r e a L i g h t s D0 7 68 1 Av g C u s t o m e r s - S e c o n d a r y 10 0 CO 2 68 2 Wt C u s t o m e r s - M e t e r s C0 4 68 3 DA S t r e e t & A r e a L i g h t s C0 5 68 4 DA S c h 2 5 P D0 5 68 5 NC P - S e c o n d a r y 00 6 68 6 NC P - Pri m a r y 00 8 68 7 37 3 S t r e e t L i g h t s & S i g n a l S y s t e m s D e p r E x p X1 2 31 7 00 0 68 8 NC P - AI I D0 2 68 9 NC P - w / o D A DO 3 69 0 OA S c h 2 5 00 4 69 1 OA S t r e e t a n d A r e a L i g h t s D0 7 69 2 Av g C u s t o m e r s - S e c o n d a r y CO 2 69 3 Wt C u s t o m e r s - M e t e r s C0 4 69 4 OA S t r e e t & A r e a L i g h t s 10 0 C0 5 31 7 00 0 31 7 00 0 69 5 DA S c h 2 5 P D0 5 69 6 NC P - S e c o n d a r y 00 6 69 7 NC P - Pr i m a r y D0 8 69 8 To t a l D i s t r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e 67 0 00 0 67 0 00 0 69 5 , 4 3 7 69 6 19 1 1,4 1 3 96 6 29 9 95 5 65 4 10 8 99 1 40 6 80 7 69 9 70 0 Ge n e r a l P l a n t D e p r e c i a t i o n E x p e n s e 70 1 30 3 . Co m p u t e r S o f t w a r e A m o r t E x p M0 4 1, 4 4 4 00 0 70 2 Prr J D P l a n t S0 5 70 3 La b o r P r r J O T o t a l S2 1 70 4 La b o r O & M e x e l A & G S2 2 70 5 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 44 4 00 0 76 8 40 2 16 7 95 0 23 1 95 2 36 7 15 4 34 5 00 7 97 7 70 6 38 9 L a n d & L a n d R i g h t s D e p r E x p M0 4 00 0 70 7 Pr r J O P l a n t 50 5 70 8 La b o r P r r J D T o t a l S2 1 70 9 La b o r O & M e x e l A & G S2 2 Ex h i b i t 2 0 6 , P a g e 1 4 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a U o n 06 1 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a U o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 71 0 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 00 0 53 2 11 6 16 1 10 7 71 1 39 0 S t r u c t u r e s & I m p r o v e m e n t s D e p r E x p M0 4 28 6 00 0 71 2 Pf f l D P l a n t SO 5 71 3 La b o r P f f l D T o t a l S2 1 71 4 La b o r O & M e x d A & G S2 2 71 5 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 28 6 00 0 15 2 19 0 26 4 94 1 31 4 30 , 57 0 16 1 56 1 71 6 39 1 O f f i c e F u m i 1 u r e & E q u i p m e n t D e p r E x p M0 4 91 3 00 0 71 7 Pt r l D P l a n t S0 5 71 8 La b o r P t r l D T o t a l S2 1 71 9 La b o r O & M e x d A & G S2 2 72 0 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 91 3 00 0 48 5 83 9 10 6 19 0 14 6 65 7 07 8 58 8 28 2 36 6 72 1 39 2 T r a n s p o r t a U o n E q u i p m e n t D e p r E x p M0 4 00 0 72 2 Ptr l D P l a n t S0 5 72 3 La b o r P t r l D T o t a l S2 1 72 4 La b o r O & M e x d A & G S2 2 72 5 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 00 0 62 5 07 1 62 2 99 6 74 1 50 9 43 6 72 6 39 3 8 t o r e s E q u i p m e n t D e p r E x p MO 4 00 0 72 7 Ptr l D P l a n t 80 5 72 8 La b o r P t r l D T o t a l 82 1 72 9 La b o r O & M e x d A & G 82 2 73 0 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 00 0 72 5 81 4 12 4 39 9 74 8 10 2 73 1 39 4 T o o l s , 8 h o p & G a r a g e E q u i p m e n t D e p r E x p MO 4 00 0 73 2 Pt r l D P l a n t 80 5 73 3 La b o r P t r l D T o t a l 82 1 73 4 La b o r O & M e x d A & G 82 2 73 5 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 55 , 00 0 26 7 39 7 83 5 13 7 87 9 80 0 68 5 73 6 39 5 L a b o r a t o r y E q u i p m e n t D e p r E x p MO 4 00 0 73 7 Pt r l D P l a n t 80 5 73 8 La b o r P t r l D T o t a l 82 1 73 9 La b o r O & M e x d A & G 82 2 74 0 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 44 , 00 0 23 , 4 1 4 11 8 06 8 51 0 70 3 64 0 54 8 74 1 39 6 P o w e r O p e r a t e d E q u i p m e n t D e p r E x p M0 4 00 0 74 2 Ptr l D P l a n t 80 5 74 3 La b o r P f f l D T o t a l 82 1 74 4 La b o r O & M e x d A & G 82 2 74 5 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 54 , 00 0 28 , 73 5 28 1 67 4 08 0 77 2 78 6 67 2 74 6 39 7 C o m m u n i c a t i o n E q u i p m e n t D e p r E x p M0 4 05 0 00 0 74 7 Ptr l D P l a n t 80 5 74 8 La b o r P t r l D T o t a l 82 1 74 9 La b o r O & M e x d A & G 82 2 75 0 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 05 0 00 0 55 8 74 1 12 2 12 5 16 8 66 3 89 3 11 2 , 23 1 27 5 07 2 75 1 39 8 M i s c e l l a n e o u s E q u i p m e n t D e p r E x p M0 4 00 0 75 2 Ptr l D P l a n t 80 5 75 3 La b o r P t r l D T o t a l 82 1 75 4 La b o r O & M e x d A & G 82 2 75 5 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 00 0 59 6 34 9 48 2 17 1 32 1 75 6 To t a l G e n e r a l P l a n t D e p r e c i a U o n E x p e n s e 89 2 00 0 89 2 , 00 0 07 1 06 8 45 2 67 5 62 5 17 8 22 2 , 00 2 41 6 , 00 4 56 , 62 0 45 4 75 7 To t a l D e p r e c i a t i o n E x p e n s e 02 7 00 0 02 7 00 0 51 0 68 2 01 2 29 6 25 3 56 9 50 2 30 8 93 8 46 2 32 1 , 56 8 48 8 11 5 75 8 75 9 Am o r t i z a t i o n 76 0 Am o r t i z a t i o n o f T r a n s m i s s i o n R e l a t e d I n t a n g i b l e P l a n t M~ ~ l -- - 00 0 76 1 Pr o d u c t i o n P l a n t 1- - - -9 - - _. _ .8 0 1 76 2 Tr a n s m i s s i o n P l a n t ~- - J. Q Q . - -.. 9 . Q . ? 00 0 55 5 36 1 82 7 36 8 82 2 76 3 Op e n L. . _ JL _ _ _ L_ . .- J Ex h i b i t 2 0 6 , P a g e 1 5 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No 1 e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s '- _ . ' - " " - ~ . _ - - - :- J 76 4 Op e n q- - - -L - - ~- - - 1 76 5 Am o r t i z a ~ o n o f H y d r o R e l i c e n s i n g C o s t s L_ _ _ fJ J . L J 11 3 00 0 76 6 Co i n c i d e n t P e a k 30 . 00 1 98 5 60 4 16 1 23 5 21 8 19 1 49 5 76 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 01 5 93 1 68 4 96 8 7,4 7 0 40 1 23 4 32 7 76 8 Op e n xx x 76 9 Op e n xx x 77 0 De f e r r e d M O P S A m o r t / S m a l l G e n C a p C o s t A m o r t L- - - PQ 1 ~ 18 4 00 0 77 1 Co i n c i d e n t P e a k 10 0 00 1 18 4 00 0 55 0 62 5 05 3 92 7 82 1 60 5 41 9 77 2 Ge n e r a t i o n L e v e l C o n s u m p ~ o n E0 2 77 3 Op e n xx x 77 4 Op e n xx x 77 5 Am o r t i z a t i o n o f A c q . A d j . Co l s t r i p C o m m o n A F U D C r- - ' - - ' -- " - 00 0 L.. . . - . L. - J 77 6 Co i n c i d e n t P e a k 35 . 00 1 83 2 26 7 15 3 92 9 19 2 89 9 33 7 77 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . E0 2 16 8 79 5 14 5 38 9 13 3 84 2 68 3 18 1 77 8 Op e n xx x 77 9 Op e n xx x 78 0 Am o r t i z a ~ o n o f C O 2 C r e d i t s 00 0 ) 78 1 Pr o d u c t i o n P l a n t 10 0 f' s o 1 - 00 0 ) (3 4 6 ) (7 9 ) (2 1 3 ) (9 4 ) (2 4 8 ) (1 5 ) (3 ) 78 2 To t a l A m o r t i z a t i o n E x p e n s e 36 7 00 0 36 7 00 0 13 4 35 7 31 , 05 1 18 7 21 5 72 7 39 6 06 8 78 3 To t a l D e p r e c i a t i o n & A m o r t i z a t i o n E x p e n s e 39 4 , 00 0 39 4 00 0 64 5 , 03 8 04 3 34 7 33 0 75 6 53 6 52 3 02 2 18 9 32 6 , 96 4 48 9 18 3 78 4 78 5 oth e r I n c o m e R e l a t e d I t e m s 78 6 Se t t l e m e n t E x c h a n g e P o w e r r- - po T - k_ . . - - _ . . - - . . - . 78 7 Co i n c i d e n t P e a k 00 1 78 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 78 9 Op e n xx x 79 0 Op e n xx x 79 1 Ce n t r a l i a G a i n A m o r t i z a t i o n =- _ EQ 2 - = : J 79 2 Co i n c i d e n t P e a k 35 . 00 1 79 3 Ge n e r a ~ o n L e v e l C o n s u m p t i o n 64 . E0 2 79 4 Op e n xx x 79 5 Op e n xx x 79 6 PG E M o n e t i z a t i o n A m o r t i z a t i o n 79 7 Pr o d u c t i o n P l a n t 10 0 so " 1 ,- - - - _ . .- - J 79 8 BP A R e s i d e n ~ a l E x c h a n g e A m o r t i z a ~ o n 79 9 Op e n 80 0 Op e n 80 1 Op e n 80 2 Op e n 80 3 Op e n 80 4 To t a l O t h e r I n c o m e I I e m s 80 5 Op e r a t i n g E x p e n s e s B e f o r e I n c o m e T a x I t e m s 14 3 41 9 00 0 14 3 , 4 1 9 00 0 95 0 08 2 32 0 50 1 59 1 46 6 91 6 33 7 79 9 76 3 23 8 , 14 9 60 2 70 3 80 6 In c o m e T a x I t e m s 80 7 To t a l I n c o m e T a x - S t a t e Su m 55 4 00 0 80 8 In c o m e T a x A l l o c a t o r A 10 0 r- - - - -- - - ' 55 4 00 0 04 6 10 5 93 4 22 2 54 1 92 0 11 1 93 7 44 4 17 8 -- _ .B ~ _ 80 9 To t a l I n c o m e T a x - F e d e r a l Su m 77 4 00 0 81 0 In c o m e T a x A l l o c a t o r A 10 0 r- - ' --- - - ' 77 4 00 0 10 9 03 9 14 8 , 00 1 31 0 91 5 18 , 05 0 15 6 38 9 18 0 11 , 4 2 6 BQ ; L I 81 1 To t a l I n v e s t m e n t T a x C r e d i t A m o r t i z a t i o n Su m r- ' - - - - - 81 2 In c o m e T a x A l l o c a t o r A 10 0 R0 3 81 3 To t a l D e f e r r e d I n c o m e T a x E x p e n s e Su m 2. 4 6 6 00 0 81 4 In c o m e T a x A l l o c a t o r A 10 0 r- - - 2L J 2,4 6 6 00 0 34 7 , 4 0 4 47 1 53 9 99 0 , 59 0 50 9 49 8 , 26 2 64 , 29 3 36 , 4 0 4 L) 3 0 3 81 5 To t a l I n c o m e T a x I t e m s 79 4 00 0 79 4 00 0 53 4 , 4 9 0 72 5 47 4 52 4 , 04 6 47 8 76 6 58 8 98 , 91 7 00 8 81 6 81 7 To t a l O p e r a t i n g E x p e n s e s 14 7 , 21 3 00 0 14 7 21 3 00 0 57 , 48 4 57 1 04 5 , 97 5 11 5 51 2 00 4 , 81 5 56 6 35 1 33 7 06 5 65 8 71 1 Ex h i b i t 2 0 6 , P a g e 1 6 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S El e c t r t c U t i l i t y Id a h o J u r t s d i c t i o n Sc e n a r t o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 4 2 A M Co m m o n C o s t s b y 4 - F a c l o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pro f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 81 8 81 9 Op e r a t i n g R e v e n u e s 82 0 44 X F r o m S a l e o f E l e c t r t d t y ( R e t a i l ) (1 4 6 24 8 00 0 ) 82 1 Di r e c t I n p u t All o c W k s L i n e 6 1 (1 4 6 24 8 00 0 ) (5 2 64 8 00 0 ) (1 6 21 2 00 0 ) (3 4 80 4 00 0 ) (1 0 47 5 00 0 ) (2 7 69 6 00 0 ) 54 9 00 0 ) ( 1 86 4 00 0 ) 82 2 Op e n 82 3 44 7 F r o m S a l e o f E l e c t r t d t y ( W h o l e s a l e ) Su m (1 6 97 6 00 0 ) 82 4 Pr o d u c t i o n P l a n t 10 0 r' - - - (1 6 97 6 , 00 0 ) 87 1 59 2 ) 34 9 58 2 ) 62 3 36 0 ) 60 1 24 8 ) 21 3 , 4 9 8 ) (2 5 7 82 8 ) (5 8 89 3 ) 82 5 Op e n 82 6 To t a l R e v e n u e s F r o m S a l e o r D i s t r i b u t i o n o f E l e c t r t c i t y (1 6 3 22 4 , 00 0 ) (1 6 3 22 4 00 0 ) (5 8 51 9 59 2 ) (1 7 56 1 58 2 ) (3 8 42 7 36 0 ) (1 2 07 6 24 8 ) (3 1 90 9 , 4 9 8 ) 80 6 82 8 ) 92 2 89 3 ) 82 7 82 8 Oth e r O p e r a t i n g R e v e n u e s 82 9 45 1 M i s c e l l a n e o u s S e r v i c e R e v e n u e s Su m (2 0 3 00 0 ) 83 0 Di s t r i b u t i o n P l a n t 10 0 L s O ~ (2 0 3 , 00 0 ) (9 7 78 4 ) (2 5 00 6 ) (5 2 , 59 4 ) (1 2 19 9 ) (1 , 67 5 ) 94 3 ) (9 , 80 0 ) 83 1 45 3 S a l e s o f W a t e r a n d W a t e r P o w e r Su m (1 2 9 00 0 ) 83 2 Co i n d d e n t P e a k 10 0 o0 1 1 (1 2 9 , 00 0 ) (5 0 16 2 ) (1 1 65 6 ) (2 6 67 8 ) (1 1 86 7 ) (2 6 51 6 ) 82 6 ) (2 9 4 ) ,- . -- - 83 3 45 4 R e n t F r o m E l e c t r t c P r o p e r t y Ma n u ~ (6 2 8 00 0 ) 83 4 Pr o d u c t i o n P l a n t r~ 7 -1 ' sO i l (1 6 4 38 2 ) (5 6 85 6 ) (1 3 06 8 ) (3 5 08 6 ) (1 5 50 5 ) (4 0 80 0 ) 49 7 ) (5 7 0 ) 83 5 Di s t r t b u t i o n P l a n t 47 . 1 ~ j ) ~ ~ (4 6 3 61 8 ) (2 2 3 32 2 ) (5 7 10 8 ) (1 2 0 11 5 ) (2 7 86 0 ) 82 5 ) (9 , 00 4 ) (2 2 38 2 ) 83 6 45 6 O t h e r E l e c t r i c R e v e n u e s " W h e e l i n g Su m 74 1 00 0 ) 83 7 Tr a n s m i s s i o n P l a n t 10 0 r- - "" " " " " 74 1 00 0 ) 45 4 71 2 ) (3 3 8 02 2 ) (7 7 3 66 7 ) (3 4 4 15 3 ) (7 6 8 95 4 ) (5 2 96 8 ) 52 5 ) .E Q ? - , . J 83 8 Op e n Su m 83 9 To t a l O t h e r O p e r a t i n g R e v e n u e s 70 1 00 0 ) 70 1 00 0 ) 88 2 83 7 ) (4 4 4 , 86 0 ) 00 8 14 0 ) (4 1 1 58 4 ) (8 4 1 77 0 ) (7 0 23 7 ) (4 1 57 2 ) 84 0 84 1 To t a l O p e r a t i n g R e v e n u e s (1 6 7 92 5 00 0 ) (1 6 7 92 5 00 0 ) (6 0 40 2 42 9 ) (1 8 00 6 , 4 4 2 ) (3 9 , 4 3 5 50 0 ) (1 2 48 7 83 2 ) (3 2 75 1 26 8 ) 87 7 06 5 ) 96 4 46 5 ) 84 2 84 3 Ne t O p e r a t i n g E x p e n s e ( I n c o m e ) (2 0 71 2 00 0 ) (2 0 71 2 00 0 ) 91 7 85 8 ) 96 0 , 46 7 ) 31 9 98 8 ) (4 8 3 , 01 6 ) 18 4 91 7 ) (5 4 0 00 0 ) (3 0 5 75 4 ) 84 4 84 5 Ra t e B a s e 84 6 Pla n t I n S e r v i c e 84 7 In t a n g i b l e P l a n t 84 8 30 1 , XX O r g a n i z a t i o n r- ' - ' Mo 4 - - 00 0 "- , , _ _ _ - 84 9 Pf r i D P l a n t S0 5 85 0 La b o r P f r i D T o t a l S2 1 85 1 La b o r O & M ex d A& G S2 2 85 2 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 00 0 66 1 58 2 80 3 28 5 53 4 85 3 30 2 , XX F r a n c h i s e s & C o n s e n t s r- - " PO 3 - " 19 1 00 0 ,, - - - - - - _ 85 4 Co i n d d e n t P e a k 30 , D0 1 60 7 13 4 62 4 94 4 14 5 21 4 33 2 36 7 14 7 , 84 8 33 0 34 3 75 5 66 3 85 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 , E0 2 58 3 86 6 14 5 28 7 26 1 09 9 77 9 , 4 9 1 34 3 15 5 98 3 10 1 56 , 68 8 04 4 85 6 Op e n xx x 85 7 Op e n xx x 85 8 30 3 , 00 M i s c e l l a n e o u s rO i - 34 1 00 0 L- - " , , - , , - - 85 9 Co i n c i d e n t P e a k 10 0 D0 1 34 1 , 0 0 0 13 2 60 0 81 1 52 1 37 0 09 2 82 8 77 7 86 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 86 1 Op e n xx x 86 2 30 3 . 1 X Mis c e l l a n e o u s " C o m p u t e r S o f t w a r e 81 6 00 0 L_ _ _ _ _ 86 3 Pf r i D P l a n t 80 5 86 4 La b o r P f r i D T o t a l S2 1 86 5 La b o r O & M ex d A& G S2 2 86 6 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 81 6 00 0 09 4 89 4 67 6 , 4 5 3 93 4 , 23 3 33 1 74 8 62 1 65 5 84 , 61 0 40 7 86 7 To t a l I n t a n g i b l e P l a n t 35 3 00 0 35 3 00 0 00 0 38 6 11 4 16 0 11 7 , 4 1 6 85 4 , 40 7 00 5 72 5 16 8 , 95 4 95 3 86 8 86 9 Pr o d u c t i o n P l a n t 87 0 31 X Ste a m P r o d u c t i o n L. _ P.9 . ? - = 13 1 19 9 00 0 87 1 Co i n c i d e n t P e a k 35 . D0 1 66 7 , 4 8 4 14 6 95 5 21 6 68 5 65 1 18 2 29 3 , 16 7 59 2 39 4 66 0 75 1 10 6 35 2 Ex h i b i t 2 0 6 , P a g e 1 7 Ex h i b i t 20 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 1 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e l & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 87 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 53 1 51 6 01 3 51 6 15 8 , 4 6 3 38 5 61 4 09 3 89 7 18 8 09 4 33 7 09 2 35 4 84 0 87 3 Op e n xx x 87 4 Op e n xx x 87 5 32 X Nu c l e a r P r o d u c t i o n r- - , P O 2 . : : J 87 6 Co i n d d e n t P e a k 35 . 00 1 87 7 Ge n e r a 1 i o n L e v e l C o n s u m p t i o n 64 . E0 2 87 8 Op e n xx x 87 9 Op e n xx x 88 0 33 X Hy d r a u l i c P r o d u c t i o n C. . - p o i - - 11 0 85 9 00 0 88 1 Co i n d d e n t P e a k 30 . 00 1 32 1 94 6 34 6 31 2 10 1 19 2 09 8 , 03 3 15 7 , 4 4 1 05 4 79 7 48 5 95 4 21 7 88 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 53 7 05 4 24 , 4 5 8 74 7 57 6 03 4 64 6 81 7 32 8 , 4 2 7 99 5 10 9 21 0 63 8 32 1 28 1 88 3 Op e n xx x 88 4 Op e n xx x 88 5 34 X Ot h e r P r o d u c t i o n Pi J 6 - ' - - 21 1 00 0 -- - - _ 88 6 Co i n d d e n t P e a k 33 0 2 1 00 1 02 1 00 0 84 0 43 1 98 3 64 4 82 8 , 98 8 03 7 76 1 6, 7 8 7 39 0 46 7 53 4 25 2 88 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 25 1 9 0 E0 2 19 0 00 0 04 9 , 90 3 83 5 19 3 47 8 82 8 2,4 1 1 94 4 90 9 94 5 39 8 , 4 4 7 10 5 74 1 88 8 Op e n xx x 88 9 Op e n xx x 89 0 To t a l P r o d u c t i o n P l a n t 30 0 26 9 00 0 30 0 26 9 00 0 10 3 85 5 86 3 87 1 21 0 08 9 46 2 32 2 63 6 52 7 72 9 56 0 41 7 04 1 68 3 89 1 89 2 Tr a n s m i s s i o n P l a n t 89 3 35 0 L a n d & L a n d R i g h t s r- - To i - " 26 1 00 0 ,- - - _ - - _ _ 89 4 Co i n d d e n t P e a k 10 0 00 1 26 1 00 0 65 6 , 91 8 38 5 00 7 88 1 , 20 6 39 1 99 0 87 5 83 9 60 , 33 0 71 1 89 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 89 6 Op e n xx x 89 7 35 2 S t r u c t u r e s & I m p r o v e m e n t s 9I : J 3, 4 6 9 00 0 89 8 Co i n d d e n t P e a k 10 0 00 1 3,4 6 9 00 0 34 8 94 3 31 3 , 44 5 71 7 , 4 1 5 31 9 13 0 71 3 04 5 11 7 90 6 89 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 90 0 Op e n xx x 90 1 35 3 S t a t i o n E q u i p m e n t I " =:- 1 0 1 - - 51 0 00 0 90 2 Co i n d d e n t P e a k 10 0 00 1 51 0 00 0 14 1 , 4 3 3 75 0 67 5 58 4 57 6 81 8 70 5 53 2 28 5 58 7 , 7 2 7 59 8 90 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 90 4 Op e n xx x 90 5 35 4 T o w e r s & F i x t u r e s r- - T O I - : : - J 86 8 00 0 90 6 Co i n d d e n t P e a k 10 0 00 1 86 8 00 0 28 1 81 0 53 0 20 9 21 3 54 6 53 9 82 6 20 6 15 4 08 3 37 3 90 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 90 8 Op e n xx x 90 9 35 5 P o l e s & F i x t u r e s C- ' TQ L J 27 , 92 8 00 0 91 0 Co i n d d e n t P e a k 10 0 00 1 92 8 00 0 85 9 98 4 52 3 46 1 5, 7 7 5 71 8 56 9 23 1 74 0 53 6 39 5 42 4 64 6 91 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 91 2 Op e n xx x -- " " - " ' - 91 3 35 6 O v e r h e a d C o n d u c t o r s & D e v i c e s L.. . . 1 Q 1 . _ _ ..J 69 2 00 0 91 4 Co i n d d e n t P e a k 10 0 00 1 69 2 00 0 60 1 64 5 23 1 06 9 10 6 48 9 27 1 53 6 07 5 38 4 34 9 60 6 27 1 91 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 91 6 Op e n xx x ~_ . _ - .. . 91 7 35 7 U n d e r g r o u n d C o n d u i t L_ , .J . Q . l _ 19 3 00 0 91 8 Co i n d d e n t P e a k 10 0 00 1 19 3 00 0 04 9 43 9 39 , 91 4 75 5 67 1 73 3 44 0 91 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 92 0 Op e n xx x 92 1 35 8 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s L= . I Q I ~ - - - 45 3 00 0 92 2 Co i n d d e n t P e a k 10 0 00 1 45 3 00 0 17 6 15 2 40 , 93 1 68 4 67 4 11 3 6,4 1 4 03 2 92 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 92 4 Op e n xx x r- - - " 92 5 35 9 R o a d s & T r a i l s L_ _ IQ L _ _ 62 7 00 0 Ex h i b i t 2 0 6 Pa g e 1 8 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 92 6 Co i n c i d e n t P e a k 10 0 D0 1 62 7 00 0 24 3 81 3 65 3 12 9 , 66 8 57 , 68 1 12 8 , 87 8 87 8 42 9 92 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 92 8 Op e n xx x 92 9 To t a l T r a n s m i s s i o n P l a n t 10 9 , 00 1 00 0 10 9 00 1 00 0 38 5 74 7 84 8 88 8 54 2 21 6 02 7 52 7 22 , 4 0 4 90 4 54 3 31 2 24 8 40 5 93 0 93 1 Di s t r i b u t i o n P l a n t 93 2 36 0 L a n d & L a n d R i g h t s '- - - - - - - - 89 0 00 0 L._ _ _ KQ ~ 93 3 NC P - AI I 10 0 D0 2 89 0 00 0 31 9 90 7 23 8 21 8 85 9 72 , 69 5 17 6 10 7 42 4 77 0 93 4 NC P - w/o D A 00 3 93 5 OA S c h 2 5 D0 4 93 6 DA S t r e e t a n d A r e a L i g h t s 00 7 93 7 Av g C u s t o m e r s - S e c o n d a r y CO 2 93 8 Wt C u s t o m e r s - M e t e r s C0 4 93 9 DA S t r e e t & A r e a L i g h t s C0 5 94 0 DA S c h 2 5 P 00 5 94 1 NC P - Se c o n d a r y D0 6 94 2 NC P - Pr i m a r y 00 8 94 3 36 1 S t r u c t u r e s & I m p r o v e m e n t s L1 9 f _ _ 62 7 00 0 94 4 NC P - AI I D0 2 94 5 NC P - w / o O A 25 3 7 00 3 2, 4 6 4 , 7 5 6 22 9 71 8 31 9 96 7 84 1 28 9 44 6 33 6 94 6 DA S c h 2 5 00 4 32 3 32 3 94 7 OA S t r e e t a n d A r e a L i g h t s D0 7 94 8 Av g C u s t o m e r s - S e c o n d a r y CO 2 94 9 WI C u s t o m e r s - M e t e r s C0 4 95 0 OA S t r e e t & A r e a L i g h t s C0 5 95 1 OA S c h 2 5 P D0 5 92 1 92 1 95 2 NC P - Se c o n d a r y D0 6 95 3 NC P - Pr i m a r y D0 8 95 4 36 2 S t a t i o n E q u i p m e n t r- - - " Xo 3 - - - " 23 , 72 3 00 0 '- - - - - ' - ' - " , - _ . 95 5 NC P - AI I D0 2 95 6 NC P - w/ o O A 20 2 1 2 D0 3 49 1 87 0 22 3 82 1 66 0 , 18 8 99 4 , 4 4 1 46 0 97 4 15 2 44 6 95 7 DA S c h 2 5 13 3 9 D0 4 35 7 54 1 35 7 54 1 95 8 OA S t r e e t a n d A r e a L i g h t s 00 7 95 9 Av g C u s t o m e r s - S e c o n d a r y CO 2 96 0 WI C u s t o m e r s - M e t e r s C0 4 96 1 DA S t r e e t & A r e a L i g h t s C0 5 96 2 DA S c h 2 5 P 18 4 8 00 5 87 3 58 9 87 3 58 9 96 3 NC P - Se c o n d a r y D0 6 96 4 NC P - Pri m a r y D0 8 96 5 36 3 S t o r a g e B a t t e r y E q u i p m e n t r'- - - x6 1 - - ' ." . . - - - 96 6 NC P - AI I 10 0 00 2 96 7 NC P - w / o D A 00 3 96 8 OA S c h 2 5 D0 4 96 9 OA S t r e e t a n d A r e a L i g h t s 00 7 97 0 Av g C u s t o m e r s - S e c o n d a r y CO 2 97 1 Wt C u s t o m e r s - M e t e r s CO 4 97 2 OA S 1 r e e t & A r e a L i g h t s C0 5 97 3 DA S c h 2 5 P D0 5 97 4 NC P - Se c o n d a r y D0 6 97 5 NC P - Pr i m a r y D0 8 97 6 36 4 P o l e s , T o w e r s & F l X l u r e s -X O ' 5 - - - - 01 5 00 0 L_ " , , _ ~ _ - -- , 97 7 NC P - D0 2 97 8 NC P - w/o D A D0 3 97 9 OA S c h 2 5 DO 4 Ex h i b i t 2 0 6 , P a g e 1 9 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Se c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o ~ a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 1 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pro f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po ~ a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s 98 0 OA S t r e e t a n d A r e a L i g h t s 00 7 18 7 13 9 18 7 13 9 98 1 Av g C u s t o m e r s - S e c o n d a r y CO 2 98 2 Wt C u s t o m e r s - M e t e r s C0 4 98 3 OA S t r e e t & A r e a L i g h t s C0 5 98 4 OA S c h 2 5 P 00 5 98 5 NC P - Se c o n d a r y 00 6 75 8 30 0 39 0 12 2 10 1 50 8 24 3 , 26 2 59 0 81 7 98 6 NC P - Pr i m a r y 93 . 00 8 06 9 56 2 78 1 34 0 18 7 78 8 26 9 57 2 5,4 0 4 00 3 07 2 , 25 8 35 4 60 1 98 7 36 5 O v e r h e a d C o n d u c t o r s & D e v i c e s L_ _ _ ~9 - ~ ~ -= J 02 6 00 0 98 8 NC P - AI I 00 2 98 9 NC P - w/o O A 00 3 99 0 OA S c h 2 5 00 4 99 1 OA S t r e e t a n d A r e a L i g h t s 00 7 99 2 Av g C u s t o m e r s - S e c o n d a r y CO 2 99 3 Wt C u s t o m e r s - M e t e r s C0 4 99 4 OA S t r e e t & A r e a L i g h t s CO 5 99 5 OA S c h 2 5 P 00 5 99 6 NC P - Se c o n d a r y 00 6 56 4 36 7 29 0 35 0 54 8 18 1 04 9 09 1 32 9 99 7 NC P - Pr i m a r y 98 . 00 8 46 1 63 3 68 3 40 5 60 1 13 5 09 7 , 78 0 01 8 32 5 79 7 , 31 3 26 3 67 5 99 8 36 6 U n d e r g r o u n d C o n d u i t ~- - - 18 , 4 7 8 00 0 .l l R - - - - 1 99 9 NC P - AI I 00 2 10 0 0 NC P - w/ o O A 00 3 10 0 1 OA S c h 2 5 00 4 10 0 2 OA S t r e e t a n d A r e a L i g h t s 00 7 10 0 3 Av g C u s t o m e r s - S e c o n d a r y CO 2 10 0 4 Wt C u s t o m e r s - M e t e r s CO 4 10 0 5 OA S t r e e t & A r e a L i g h t s C0 5 10 0 6 OA S c h 2 5 P 00 5 10 0 7 NC P - Se c o n d a r y 00 6 83 5 20 6 42 9 68 8 11 1 80 3 26 7 , 93 4 37 4 40 7 10 0 8 NC P - Pri m a r y 95 . 00 8 64 2 79 4 90 6 02 5 05 7 10 9 5,4 0 8 76 4 1, 7 9 6 54 2 35 6 46 9 11 7 88 6 10 0 9 36 7 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s xo a - - 58 8 00 0 ~- - - _ -- 3 10 1 0 NC P - AI I 00 2 10 1 1 NC P - w / o O A 00 3 10 1 2 OA S c h 2 5 00 4 10 1 3 OA S t r e e t a n d A r e a L i g h t s 00 7 10 1 4 Av g C u s t o m e r s - S e c o n d a r y CO 2 10 1 5 Wt C u s t o m e r s - M e t e r s C0 4 10 1 6 OA S t r e e t & A r e a L i g h t s C0 5 10 1 7 OA S c h 2 5 P 00 5 10 1 8 NC P - Se c o n d a r y 00 6 24 6 97 8 64 1 53 3 16 6 92 4 40 0 , 03 0 92 6 56 6 10 1 9 NC P - Pr i m a r y 95 . 4 8 00 8 34 1 02 2 80 3 84 4 07 1 30 2 07 5 38 5 68 2 27 1 53 2 , 21 4 17 6 00 6 10 2 0 36 8 L i n e T r a n s f o r m e r s l( ~ = : J 80 1 00 0 10 2 1 NC P - AII 00 2 10 2 2 NC P - w/o O A 00 3 10 2 3 DA S c h 2 5 00 4 10 2 4 OA S t r e e t a n d A r e a L i g h t s 00 7 10 2 5 Av g C u s t o m e r s - S e c o n d a r y CO 2 10 2 6 Wt C u s t o m e r s - M e t e r s C0 4 10 2 7 OA S t r e e t & A r e a L i g h t s C0 5 10 2 8 DA S c h 2 5 P 00 5 10 2 9 NC P - Se c o n d a r y 10 0 00 6 80 1 00 0 01 9 83 0 72 9 , 4 5 2 73 0 54 9 99 2 83 5 32 8 33 5 10 3 0 NC P - Pr i m a r y D0 8 10 3 1 36 9 S e r v i c e s -- " ' - - . " - ' . - - " 52 0 00 0 L. . . . - X 1 0 -- _ . 10 3 2 NC P - AII 00 2 10 3 3 NC P - w/o O A 00 3 Ex h i b i t 2 0 6 , P a g e 2 0 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c l i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s 10 3 4 OA S c h 2 5 00 4 10 3 5 OA S t r e e t a n d A r e a L i g h t s 00 7 10 3 6 Av g C u s t o m e r s - S e c o n d a r y 10 0 CO 2 52 0 00 0 28 5 86 7 4,4 5 5 17 7 48 9 58 9 28 9 36 8 10 3 7 Wt C u s t o m e r s - M e t e r s C0 4 10 3 8 OA S t r e e t & A r e a L i g h t s C0 5 10 3 9 OA S c h 2 5 P 00 5 10 4 0 NC P - S e c o n d a r y D0 6 10 4 1 NC P - Pri m a r y 00 8 10 4 2 37 0 M e t e r s r- - . xi - i- - - 16 6 00 0 l_ _ _ _ - 10 4 3 NC P - AI I 00 2 10 4 4 NC P - w/o D A 00 3 10 4 5 DA S c h 2 5 00 4 10 4 6 DA S t r e e t a n d A r e a L i g h t s D0 7 10 4 7 Av g C u s t o m e r s - S e c o n d a r y CO 2 10 4 8 Wt C u s t o m e r s - M e t e r s 10 0 C0 4 16 6 00 0 09 9 78 9 11 5 37 0 53 2 , 4 2 3 59 , 75 8 20 0 35 3 , 46 0 10 4 9 OA S t r e e t & A r e a L i g h t s CD 5 10 5 0 DA S c h 2 5 P 00 5 10 5 1 NC P - Se c o n d a r y D0 6 10 5 2 NC P - Pr i m a r y D0 8 '- - - - - - - - - 10 5 3 37 1 I n s t a l l a t i o n s o n C u s t o m e r P r e m i s e s L_ _ _ ~9 _ _ _ 10 5 4 NC P - AII 00 2 10 5 5 NC P - w / o O A 00 3 10 5 6 DA S c h 2 5 D0 4 10 5 7 DA S 1 r e e t a n d A r e a L i g h t s D0 7 10 5 8 Av g C u s t o m e r s - S e c o n d a r y 10 0 CO 2 10 5 9 Wt C u s t o m e r s - M e t e r s C0 4 10 6 0 OA S t r e e t & A r e a L i g h t s CO 5 10 6 1 DA S c h 2 5 P D0 5 10 6 2 NC P - Se c o n d a r y D0 6 10 6 3 NC P - Pr i m a r y 00 8 10 6 4 37 2 L e a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s r- - - - - L- _ 10 6 5 NC P - AI I D0 2 10 6 6 NC P - w/ o O A 00 3 10 6 7 OA S c h 2 5 00 4 10 6 8 OA S 1 r e e t a n d A r e a L i g h t s D0 7 10 6 9 Av g C u s t o m e r s - S e c o n d a r y 10 0 CD 2 10 7 0 Wt C u s t o m e r s - M e t e r s C0 4 10 7 1 DA S t r e e t & A r e a L i g h t s CD 5 10 7 2 OA S c h 2 5 P D0 5 10 7 3 NC P - Se c o n d a r y D0 6 10 7 4 NC P - Pr i m a r y D0 8 10 7 5 37 3 S t r e e t L i g h t s & S i g n a l S y s t e m s L_ _ 80 9 00 0 10 7 6 NC P - AI I D0 2 10 7 7 NC P - w/o D A D0 3 10 7 8 OA S c h 2 5 00 4 10 7 9 DA S t r e e t a n d A r e a L i g h t s 00 7 10 8 0 Av g C u s t o m e r s - S e c o n d a r y CO 2 10 8 1 Wt C u s t o m e r s - M e t e r s C0 4 10 8 2 DA S t r e e t & A r e a L i g h t s 10 0 CD 5 80 9 00 0 80 9 00 0 10 8 3 DA S c h 2 5 P D0 5 10 8 4 NC P - Se c o n d a r y D0 6 10 8 5 NC P - Pr i m a r y D0 8 10 8 6 To t a l D i s t r i b u t i o n P l a n t 25 7 64 3 00 0 25 7 64 3 00 0 12 4 10 5 23 8 73 6 , 50 8 75 0 92 6 48 2 45 8 12 5 81 7 00 3 , 74 1 12 , 4 3 8 31 3 10 8 7 Ex h i b i t 2 0 6 , P a g e 2 1 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I 8 T A U T I L l T I E 8 El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n 8c e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f 8 e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g 8t r e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s 8e r v i c e Se r v i c e 8e r v i c e Ge n 8 e r v i c e Ex L g G e n 8 v c 8e r v i c e Ar e a L i g h t s 10 8 8 Ge n e r a l P l a n t 10 8 9 38 9 L a n d & L a n d R i g h t s r~ O 4 - - - 63 7 00 0 L. . _ - _ . - - . - . " ..J 10 9 0 pm o P l a n t 80 5 10 9 1 La b o r P f T l D T o t a l 82 1 10 9 2 La b o r O & M e x d A & G 82 2 10 9 3 Co r p o r a t e c o s t A l l o c a t o r 10 0 82 3 63 7 , 00 0 33 8 97 0 08 9 10 2 32 2 33 5 68 , 08 7 26 7 93 0 10 9 4 39 0 8 t r u c t u r e s & I m p r o v e m e n t s MO " 80 5 00 0 10 9 5 pm o P l a n t 80 5 10 9 6 La b o r P f T l D T o t a l 82 1 10 9 7 La b o r O & M e x d A & G 82 2 10 9 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 80 5 , 00 0 68 5 44 5 02 4 10 1 1. 4 1 4 36 0 50 2 24 2 94 1 14 0 12 8 09 3 10 9 61 8 10 9 9 39 1 O f f i c e F u r n i t u r e & E q u i p m e n t r- - - - - 24 6 00 0 L_ - MO i . . ... . J 11 0 0 pm o P l a n t 80 5 11 0 1 La b o r p m o T o t a l 82 1 11 0 2 La b o r O & M e x d A & G 82 2 11 0 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 24 6 , 00 0 79 1 57 8 61 0 15 7 84 2 67 3 29 9 23 5 56 0 , 72 9 31 8 31 0 11 0 4 39 2 T r a n s p o r t a t i o n E q u i p m e n t rM 0 4 - 86 7 00 0 L_ _ - . 11 0 5 pm o P l a n t 80 5 11 0 6 La b o r p m o T o t a l 82 1 11 0 7 La b o r O & M e x d A & G 82 2 11 0 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 86 7 , 00 0 52 5 63 0 33 3 45 8 46 0 53 1 16 3 53 5 30 6 44 5 70 9 69 3 11 0 9 39 3 8 t o r e s E q u i p m e n t L~ Q 4 ~ 36 6 00 0 11 1 0 PfT l D P l a n t 80 5 11 1 1 La b o r p m o T o t a l 82 1 11 1 2 La b o r O & M e x d A & G 82 2 11 1 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 36 6 , 00 0 19 4 76 1 56 9 58 , 79 1 87 7 12 1 32 4 55 7 11 1 4 39 4 T o o l s , 8 h o p & G a r a g e E q u i p m e n t r- - MO 4 - - - 11 4 00 0 11 1 5 pm o P l a n t 80 5 11 1 6 La b o r p m o T o t a l 82 1 11 1 7 La b o r O & M e x d A & G 82 2 11 1 8 Co r p o r a t e c o s t A l l o c a t o r 10 0 82 3 11 4 , 00 0 59 2 , 7 9 8 12 9 56 8 17 8 94 4 54 3 11 9 07 2 20 6 86 9 11 1 9 39 5 L a b o r a t o r y E q u i p m e n t M0 4 - " 32 7 00 0 11 2 0 pm o P l a n t 80 5 11 2 1 La b o r p m o T o t a l 82 1 11 2 2 La b o r O & M e x d A & G 82 2 11 2 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 52 3 32 7 , 00 0 70 6 14 3 15 4 34 2 21 3 15 8 69 3 14 1 83 9 30 5 52 1 11 2 4 39 6 P o w e r O p e r a t e d E q u i p m e n t M9 . 4 - " 94 6 00 0 11 2 5 pm o P l a n t 50 5 11 2 6 La b o r p m o T o t a l 82 1 11 2 7 La b o r O & M e x d A & G 82 2 11 2 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 82 3 94 6 , 00 0 69 6 20 6 80 7 88 3 11 5 , 74 7 39 6 20 4 74 2 . 4 3 7 10 1 04 9 47 5 11 2 9 39 7 C o m m u n i c a t i o n E q u i p m e n t r- - M0 4 13 9 , 00 0 "- - - - - . . - - - ' 11 3 0 pm o P l a n t 80 5 11 3 1 La b o r p m o T o t a l 52 1 11 3 2 La b o r O & M e x d A & G 52 2 11 3 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 52 3 13 9 00 0 86 3 17 8 06 2 94 8 1. 4 6 8 , 01 1 52 1 29 4 97 6 84 0 13 2 95 2 11 3 77 7 11 3 4 39 8 M i s c e l l a n e o u s E q u i p m e n t f" ' - - - MO 4 ! 00 0 -. . . - . -. . - - - .,1 11 3 5 pm o P l a n t 80 5 11 3 6 La b o r p m o T o t a l 52 1 11 3 7 La b o r O & M e x d A & G 52 2 11 3 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 52 3 77 . 0 0 0 97 4 95 6 36 9 39 2 23 0 12 0 95 9 11 3 9 To t a l G e n e r a l P l a n t 52 4 00 0 52 4 , 00 0 43 5 68 2 24 8 07 2 86 6 90 5 08 3 34 9 90 3 94 0 53 1 34 4 45 4 70 8 11 4 0 11 4 1 To t a l P l a n t I n S e r v i c e 71 4 79 0 00 0 71 4 79 0 , 00 0 29 4 78 2 91 6 70 , 81 8 83 9 16 1 36 6 , 92 6 77 0 , 37 6 10 4 96 8 11 6 80 7 76 7 27 5 06 1 Ex h i b i t 2 0 6 , P a g e 2 2 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a U o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (II ) (I) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 11 4 2 11 4 3 A c c u m u l a t e d R e s e r v e F o r De p r e c i a t i o n 11 4 4 Pr o d u c t i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n 11 4 5 3 1 X Ste a m P r o d u c t i o n A c c u m D e p r PO 2 (6 5 59 5 00 0 ) 11 4 6 Co i n c i d e n t P e a k 35 . 00 1 (2 3 33 2 , 14 2 ) 07 2 85 5 ) 10 8 19 8 ) 82 5 26 0 ) 14 6 , 4 3 6 ) 79 5 86 8 ) (3 3 0 35 3 ) (5 3 , 17 2 ) 11 4 7 Ge n e r a U o n L e v e l C o n s u m p U o n 64 . 4 3 E0 2 (4 2 26 2 85 9 ) (1 3 50 5 , 83 2 ) 07 9 02 0 ) (9 , 19 2 17 6 ) 04 6 67 1 ) (1 1 59 3 25 2 ) (6 6 8 50 0 ) (1 7 7 , 4 0 8 ) 11 4 8 Op e n xx x 11 4 9 Op e n xx x 11 5 0 3 2 X Nu d e a r P r o d u c t i o n A c c u m D e p r P0 2 11 5 1 Co i n c i d e n t P e a k 35 . 00 1 11 5 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 11 5 3 Op e n xx x 11 5 4 Op e n xx x 11 5 5 3 3 X Hy d r a u l i c P r o d u c t i o n A c c u m D e p r PO 3 (2 0 38 4 00 0 ) 11 5 6 Co i n c i d e n t P e a k 30 . 00 1 31 0 , 88 6 ) 45 4 02 9 ) (5 7 0 22 6 ) 30 5 13 8 ) (5 8 0 56 9 ) 29 7 18 8 ) (8 9 35 4 ) (1 4 38 2 ) 11 5 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 (1 4 07 3 11 4 ) (4 , 4 9 7 30 8 ) 02 5 28 3 ) 06 0 90 4 ) 34 7 50 1 ) 86 0 , 4 3 8 ) (2 2 2 60 4 ) (5 9 07 5 ) 11 5 8 Op e n xx x 11 5 9 Op e n xx x 11 6 0 3 4 X Oth e r P r o d u c t i o n A c c u m O e p r IP O 7 ' - (5 , 4 8 6 00 0 ) .- _ _ _ _ _ . 11 6 1 Co i n c i d e n t P e a k 44 3 6 00 1 43 6 00 0 ) 72 4 96 7 ) (4 0 0 81 9 ) (9 1 7 39 8 ) (4 0 8 , 08 9 ) (9 1 1 81 0 ) (6 2 80 8 ) (1 0 10 9 ) 11 6 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 5 0 E0 2 05 0 00 0 ) (3 3 5 54 6 ) (7 6 49 7 ) (2 2 8 37 5 ) (1 0 0 53 8 ) (2 8 8 02 9 ) (1 6 60 9 ) (4 , 4 0 8 ) 11 6 3 Op e n xx x 11 6 4 Op e n xx x 11 6 5 To t a l P r o d u c t i o n P l a n t A c c u m O e p r (9 1 , 4 6 5 00 0 ) (9 1 , 4 6 5 00 0 ) (3 1 59 0 53 7 ) 26 0 04 3 ) (1 9 52 9 25 1 ) 62 9 80 4 ) (2 2 , 7 4 6 58 4 ) 39 0 22 7 ) (3 1 8 55 4 ) 11 6 6 11 6 7 Tr a n s m i s s i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n 11 6 8 35 0 L a n d & L a n d R i g h t s A c c u m O e p r TO I 02 9 00 0 ) 11 6 9 Co i n c i d e n t P e a k 10 0 00 1 02 9 00 0 ) (4 0 0 13 3 ) (9 2 , 97 6 ) (2 1 2 80 5 ) (9 4 66 3 ) (2 1 1 50 9 ) (1 4 , 56 9 ) (2 , 34 5 ) 11 7 0 Ge n e r a t i o n L e v e l C o n s u m p U o n E0 2 11 7 1 Op e n xx x 11 7 2 35 2 S t r u c t u r e s & I m p r o v e m e n t s A c c u m O e p r T0 1 (8 6 6 00 0 ) 11 7 3 Co i n c i d e n t P e a k 10 0 00 1 (8 6 6 00 0 ) (3 3 6 75 0 ) (7 8 24 8 ) (1 7 9 09 5 ) (7 9 66 8 ) (1 7 8 00 4 ) (1 2 , 26 1 ) 97 4 ) 11 7 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 11 7 5 Op e n xx x 11 7 6 35 3 S t a t i o n E q u i p m e n t A c c u m O e p r T0 1 (1 4 15 0 00 0 ) 11 7 7 Co i n c i d e n t P e a k 10 0 00 1 (1 4 15 0 00 0 ) 50 2 31 9 ) 27 8 53 7 ) 92 6 32 5 ) 30 1 72 7 ) 90 8 50 0 ) (2 0 0 34 6 ) (3 2 24 7 ) 11 7 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 11 7 9 Op e n xx x 11 8 0 35 4 T o w e r s & F i x t u r e s A c c u m D e p r TO I 63 0 00 0 ) 11 8 1 Co i n c i d e n t P e a k 10 0 D0 1 63 0 00 0 ) (6 3 3 83 6 ) (1 4 7 28 0 ) (3 3 7 09 6 ) (1 4 9 95 2 ) (3 3 5 04 3 ) (2 3 07 9 ) 71 5 ) 11 8 2 Ge n e r a t i o n L e v e l C o n s u m p U o n E0 2 11 8 3 Op e n xx x 11 8 4 35 5 O v e r h e a d C o n d u c t o r s & D e v i c e s A c c u m O e p r T0 1 (1 1 , 12 3 00 0 ) 11 8 5 Co i n c i d e n t P e a k 10 0 00 1 (1 1 12 3 00 0 ) 32 5 25 1 ) 00 5 02 9 ) 30 0 31 9 ) 02 3 25 8 ) 28 6 30 7 ) (1 5 7 , 4 8 7 ) (2 5 34 8 ) 11 8 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 11 8 7 Op e n xx x 11 8 8 35 6 P o l e s & F i x t u r e s A c c u m O e p r TO I 19 5 00 0 ) 11 8 9 Co i n c i d e n t P e a k 10 0 D0 1 19 5 00 0 ) 79 7 82 3 ) (6 5 0 , 11 1 ) (1 , 4 8 7 97 9 ) (6 6 1 90 3 ) (1 , 4 7 8 91 6 ) (1 0 1 87 2 ) (1 6 39 7 ) 11 9 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 11 9 1 Op e n xx x 11 9 2 35 7 U n d e r g r o u n d C o n d u i t A c c u m D e p r TO I (7 8 00 0 ) 11 9 3 Co i n c i d e n t P e a k 10 0 DO l (7 8 00 0 ) (3 0 33 1 ) 04 8 ) (1 6 13 1 ) 17 6 ) (1 6 03 3 ) 10 4 ) (1 7 8 ) 11 9 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 11 9 5 Op e n xx x Ex h i b i t 2 0 6 , P a g e 2 3 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S 8e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 1 1 6 1 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a J i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 11 9 6 35 8 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s A c c u m D e p r T0 1 (1 8 1 00 0 ) 11 9 7 Co i n c i d e n t P e a k 10 0 D0 1 (1 8 1 , 00 0 ) (7 0 38 3 ) (1 6 35 4 ) (3 7 , 4 3 2 ) (1 6 65 1 ) (3 7 20 4 ) 56 3 ) (4 1 2 ) 11 9 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 11 9 9 Op e n xx x 12 0 0 35 9 R o a d s & T r a i l s A c c u m D e p r T0 1 (1 4 2 , 00 0 ) 12 0 1 Co i n c i d e n t P e a k 10 0 D0 1 (1 4 2 00 0 ) (5 5 21 8 ) (1 2 , 83 1 ) (2 9 36 7 ) (1 3 06 3 ) (2 9 18 8 ) 01 1 ) (3 2 4 ) 12 0 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 12 0 3 Op e n xx x 12 0 4 Tr a n s m i s s i o n P l a n t (3 6 39 4 00 0 ) (3 6 39 4 00 0 ) (1 4 15 2 04 3 ) 28 8 , 4 1 4 ) 52 6 54 9 ) 34 8 05 9 ) (7 , 4 8 0 , 7 0 3 ) (5 1 5 29 1 ) (8 2 93 9 ) 12 0 5 12 0 6 Dis t r i b u t i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n 12 0 7 36 0 L a n d & L a n d R i g h t s A c c u m D e p r X0 1 12 0 8 NC P - AI I 10 0 D0 2 12 0 9 NC P - w/ o D A D0 3 12 1 0 DA S c h 2 5 00 4 12 1 1 OA S t r e e t a n d A r e a L i g h t s 00 7 12 1 2 Av g C u s t o m e r s - S e c o n d a r y CO 2 12 1 3 WI C u s t o m e r s - M e t e r s C0 4 12 1 4 OA S t r e e t & A r e a L i g h t s CO 5 12 1 5 OA S c h 2 5 P D0 5 12 1 6 NC P - Se c o n d a r y 00 6 12 1 7 NC P - Pr i m a r y 00 8 12 1 8 36 1 S t r u c t u r e s & I m p r o v e m e n t s A c c u m O e p r XO 2 (8 9 4 00 0 ) 12 1 9 NC P - AI I 00 2 12 2 0 NC P - w/o D A 25 3 7 00 3 (8 3 8 , 7 8 6 ) (4 1 8 , 4 8 8 ) (1 0 8 88 9 ) (2 8 6 30 1 ) (1 8 86 9 ) 24 0 ) 12 2 1 OA S c h 2 5 00 4 (3 1 07 8 ) (3 1 , 07 8 ) 12 2 2 DA S t r e e t a n d A r e a L i g h t s 00 7 12 2 3 Av g C u s t o m e r s - S e c o n d a r y CO 2 12 2 4 Wt C u s t o m e r s - M e t e r s C0 4 12 2 5 OA S t r e e t & A r e a L i g h t s C0 5 12 2 6 DA S c h 2 5 P 00 5 (2 4 13 5 ) (2 4 13 5 ) 12 2 7 NC P - Se c o n d a r y D0 6 12 2 8 NC P - Pr i m a r y 00 8 12 2 9 36 2 S t a t i o n E q u i p m e n t A c c u m O e p r X0 3 58 6 00 0 ) 12 3 0 NC P - AII 00 2 12 3 1 NC P - w / o O A 20 2 1 2 00 3 68 8 97 1 ) 83 8 34 6 ) (7 3 8 52 4 ) 94 1 80 3 ) (1 2 7 97 6 ) (4 2 32 2 ) 12 3 2 DA S c h 2 5 13 3 9 00 4 (3 7 6 88 2 ) (3 7 6 88 2 ) 12 3 3 DA S t r e e t a n d A r e a L i g h t s 00 7 12 3 4 Av g C u s t o m e r s - S e c o n d a r y CO 2 12 3 5 WI C u s t o m e r s - M e t e r s CO 4 12 3 6 OA S t r e e t & A r e a L i g h t s C0 5 12 3 7 OA S c h 2 5 P 18 4 8 00 5 (5 2 0 14 7 ) (5 2 0 14 7 ) 12 3 8 NC P - S e c o n d a r y 00 6 12 3 9 NC P - Pri m a r y 00 8 12 4 0 36 3 S t o r a g e B a t t e r y E q u i p m e n t A c c u m O e p r X0 1 12 4 1 NC P - AI I 10 0 00 2 12 4 2 NC P - w/o O A D0 3 12 4 3 DA S c h 2 5 D0 4 12 4 4 OA S t r e e t a n d A r e a L i g h t s 00 7 12 4 5 Av g C u s t o m e r s - S e c o n d a r y CO 2 12 4 6 WI C u s t o m e r s - M e t e r s CO 4 12 4 7 OA S t r e e t & A r e a L i g h t s CD S 12 4 8 OA S c h 2 5 P 00 5 12 4 9 NC P - Se c o n d a r y 00 6 Ex h i b i t 2 0 6 , P a g e 2 4 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Be c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 1 1 6 1 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s 12 5 0 NC P - Pr l m a r y 00 8 12 5 1 36 4 P o l e s , T o w e r s & F i x t u r e s A c c u m O e p r XO 5 (1 6 28 0 00 0 ) 12 5 2 NC P - AI I D0 2 12 5 3 NC P - w/ o D A D0 3 12 5 4 DA S c h 2 5 D0 4 12 5 5 DA S t r e e t a n d A r e a L i g h t s D0 7 (9 1 0 05 2 ) (9 1 0 05 2 ) 12 5 6 Av g C u s t o m e r s - S e c o n d a r y CO 2 12 5 7 Wt C u s t o m e r s - M e t e r s C0 4 12 5 8 DA S t r e e t & A r e a L i g h t s C0 5 12 5 9 DA S c h 2 5 P D0 5 12 6 0 NC P - Se c o n d a r y D0 6 (2 1 6 52 4 ) (1 1 1 39 5 ) (2 8 98 4 ) (6 9 , 4 6 1 ) 02 3 ) 66 1 ) 12 6 1 NC P - Pr l m a r y 93 . D0 8 (1 5 15 3 42 4 ) 79 0 , 4 9 8 ) 76 6 85 4 ) 64 5 59 6 ) 54 3 05 3 ) (3 0 6 17 1 ) (1 0 1 25 2 ) 12 6 2 36 5 O v e r h e a d C o n d u c t o r s & D e v i c e s A c c u m D e p r X0 6 (1 1 59 8 00 0 ) 12 6 3 NC P - AII D0 2 12 6 4 NC P - w/ o D A D0 3 12 6 5 DA S c h 2 5 D0 4 12 6 6 DA S t r e e t a n d A r e a L i g h t s 00 7 12 6 7 Av g C u s t o m e r s - S e c o n d a r y CO 2 12 6 8 Wt C u s t o m e r s - M e t e r s C0 4 12 6 9 DA S t r e e t & A r e a L i g h t s C0 5 12 7 0 DA S c h 2 5 P D0 5 12 7 1 NC P - Se c o n d a r y D0 6 (1 6 3 53 2 ) (8 4 , 13 2 ) (2 1 89 1 ) (5 2 , 4 6 1 ) 79 3 ) 25 4 ) 12 7 2 NC P - Prl m a r y 98 . D0 8 (1 1 , 4 3 4 , 4 6 8 ) 12 3 97 3 ) 33 3 23 3 ) 50 5 47 3 ) 16 4 35 7 ) (2 3 1 03 1 ) (7 6 40 3 ) 12 7 3 36 6 U n d e r g r o u n d C o n d u i t A c c u m D e p r X0 7 97 4 00 0 ) 12 7 4 NC P - Ail D0 2 12 7 5 NC P - w/o D A D0 3 12 7 6 DA S c h 2 5 D0 4 12 7 7 DA S t r e e t a n d A r e a L i g h t s D0 7 12 7 8 Av g C u s t o m e r s - S e c o n d a r y CO 2 12 7 9 Wt C u s t o m e r s - M e t e r s C0 4 12 8 0 DA S t r e e t & A r e a L i g h t s C0 5 12 8 1 DA S c h 2 5 P DO 5 12 8 2 NC P - Se c o n d a r y D0 6 (1 3 4 , 4 2 5 ) (6 9 15 8 ) (1 7 99 4 ) (4 3 12 3 ) (3 , 11 8 ) 03 1 ) 12 8 3 NC P - Pr i m a r y 95 . D0 8 83 9 57 5 ) 27 2 46 0 ) (3 3 1 08 8 ) (8 7 0 53 1 ) (2 8 9 15 0 ) (5 7 37 3 ) (1 8 97 4 ) 12 8 4 36 7 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s A c c u m D e p r X0 8 (2 , 4 5 7 00 0 ) 12 8 5 NC P - AI I D0 2 12 8 6 NC P - w/ o D A D0 3 12 8 7 DA S c h 2 5 D0 4 12 8 8 DA S t r e e t a n d A r e a L i g h t s D0 7 12 8 9 Av g C u s t o m e r s - S e c o n d a r y CO 2 12 9 0 Wt C u s t o m e r s - M e t e r s C0 4 12 9 1 DA S t r e e t & A r e a L i g h t s C0 5 12 9 2 DA S c h 2 5 P D0 5 12 9 3 NC P - Se c o n d a r y D0 6 (1 1 1 05 6 ) (5 7 13 5 ) (1 4 86 6 ) (3 5 62 7 ) 57 6 ) (8 5 2 ) 12 9 4 NC P - Pr l m a r y 95 . D0 8 34 5 94 4 ) 05 1 25 6 ) (2 7 3 53 2 ) (7 1 9 19 8 ) (2 3 8 88 4 ) (4 7 39 9 ) (1 5 67 5 ) 12 9 5 36 8 L i n e T r a n s f o r m e r s A c c u m D e p r X0 9 (1 7 , 4 2 2 00 0 ) 12 9 6 NC P - AII D0 2 12 9 7 NC P - w / o D A D0 3 12 9 8 DA S c h 2 5 D0 4 12 9 9 DA S t r e e t a n d A r e a L i g h t s DO 7 13 0 0 Av g C u s t o m e r s - S e c o n d a r y CO 2 13 0 1 Wt C u s t o m e r s - M e t e r s C0 4 13 0 2 DA S t r e e t & A r e a L i g h t s C0 5 13 0 3 DA S c h 2 5 P D0 5 Ex h i b i t 2 0 6 , P a g e 2 5 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Be c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 1 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pro f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s 13 0 4 NC P - Se c o n d a r y 10 0 D0 6 (1 7 , 4 2 2 00 0 ) 96 3 , 09 6 ) 33 2 15 4 ) (5 , 58 8 97 3 ) (4 0 4 13 0 ) (1 3 3 64 8 ) 13 0 5 NC P - Pri m a r y D0 8 13 0 6 36 9 S e r v i c e s A c c u m D e p r X1 0 (1 0 30 9 00 0 ) 13 0 7 NC P - AI I D0 2 13 0 8 NC P - w/o D A D0 3 13 0 9 DA S c h 2 5 D0 4 13 1 0 DA S t r e e t a n d A r e a L i g h t s D0 7 13 1 1 Av g C u s t o m e r s - S e c o n d a r y 10 0 CO 2 (1 0 30 9 00 0 ) (8 , 4 8 1 13 1 ) 55 5 84 1 ) (1 7 0 97 5 ) (1 0 1 05 3 ) 13 1 2 Wt C u s t o m e r s - M e t e r s C0 4 13 1 3 DA S t r e e t & A r e a L i g h t s C0 5 13 1 4 DA S c h 2 5 P D0 5 13 1 5 NC P - Se c o n d a r y D0 6 13 1 6 NC P - Pr i m a r y D0 8 13 1 7 37 0 M e t e r s A c c u m D e p r XI I 04 3 00 0 ) 13 1 8 NC P - AI I D0 2 13 1 9 NC P - w / o D A D0 3 13 2 0 DA S c h 2 5 D0 4 13 2 1 DA S t r e e t a n d A r e a L i g h t s D0 7 13 2 2 Av g C u s t o m e r s - S e c o n d a r y CO 2 13 2 3 Wt C u s t o m e r s - M e t e r s 10 0 CO 4 04 3 00 0 ) 31 6 30 7 ) (8 9 8 27 9 ) (6 5 0 73 5 ) (2 5 37 6 ) 20 8 ) (1 5 0 09 5 ) 13 2 4 DA S t r e e t & A r e a L i g h t s C0 5 13 2 5 DA S c h 2 5 P D0 5 13 2 6 NC P - Se c o n d a r y D0 6 13 2 7 NC P - Pri m a r y D0 8 13 2 8 37 1 I n s t a l l a t i o n s o n C u s t o m e r P r e m i s e s A c c u m D e p r X1 0 13 2 9 NC P - AI I D0 2 13 3 0 NC P - w/o D A D0 3 13 3 1 DA S c h 2 5 D0 4 13 3 2 DA S t r e e t a n d A r e a L i g h t s D0 7 13 3 3 Av g C u s t o m e r s - S e c o n d a r y 10 0 CO 2 13 3 4 Wt C u s t o m e r s - M e t e r s C0 4 13 3 5 DA S t r e e t & A r e a L i g h t s C0 5 13 3 6 DA S c h 2 5 P D0 5 13 3 7 NC P - Se c o n d a r y D0 6 13 3 8 NC P - Pr i m a r y D0 8 13 3 9 37 2 L e a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s A c c u m D X1 0 13 4 0 NC P - AII D0 2 13 4 1 NC P - wJo D A D0 3 13 4 2 DA S c h 2 5 D0 4 13 4 3 DA S t r e e t a n d A r e a L i g h t s D0 7 13 4 4 Av g C u s t o m e r s - S e c o n d a r y 10 0 CO 2 13 4 5 Wt C u s t o m e r s - M e t e r s C0 4 13 4 6 DA S t r e e t & A r e a L i g h t s C0 5 13 4 7 DA S c h 2 5 P D0 5 13 4 8 NC P - Se c o n d a r y D0 6 13 4 9 NC P - Pr i m a r y D0 8 13 5 0 37 3 S t r e e t L i g h t s & S i g n a l S y s t e m s A c c u m D e p r X1 2 07 7 , 00 0 ) 13 5 1 NC P - AI I D0 2 13 5 2 NC P - w/ o D A D0 3 13 5 3 DA S c h 2 5 D0 4 13 5 4 DA S t r e e t a n d A r e a L i g h t s D0 7 13 5 5 Av g C u s t o m e r s - S e c o n d a r y CO 2 13 5 6 WI C u s t o m e r s - M e t e r s C0 4 13 5 7 DA S t r e e t & A r e a L i g h t s 10 0 CO 5 07 7 00 0 ) 07 7 00 0 ) Ex h i b i t 2 0 6 , P a g e 2 6 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/1 7 1 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 1 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 13 5 8 DA S c h 2 5 P 00 5 13 5 9 NC P - S e c o n d a r y 00 6 13 6 0 NC P - Pr i m a r y 00 8 13 6 1 To t a l D i s t r i b u T I o n P l a n t A c c u m u l a t e d De p r e c i a t i o n (7 5 64 0 00 0 ) (7 5 64 0 00 0 ) (3 6 57 7 37 5 ) (9 , 4 2 2 12 8 ) (1 8 58 0 25 4 ) 66 8 , 78 0 ) (5 4 6 49 1 ) (1 , 4 5 8 60 7 ) 38 6 36 4 ) 13 6 2 13 6 3 Ge n e r a l P l a n t A c c u m u l a t e d D e p r e c i a t i o n 13 6 4 38 9 L a n d & L a n d R i g h t s A c c u m D e p r M0 4 (1 3 00 0 ) 13 6 5 PIT I D P l a n t SO 5 13 6 6 La b o r P I T I D T o t a l S2 1 13 6 7 La b o r O & M e x e l A & G S2 2 13 6 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 (1 3 00 0 ) 91 8 ) 51 2 ) (2 , 08 8 ) (7 4 2 ) 39 0 ) (1 8 9 ) (1 6 2 ) 13 6 9 39 0 S t r u c t u r e s & I m p r o v e m e n t s A c c u m D e p r MO 4 44 2 00 0 ) 13 7 0 PIT I D P l a n t S0 5 13 7 1 La b o r P I T I D T o t a l S2 1 13 7 2 La b o r O & M e x e l A & G S2 2 13 7 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 (2 , 4 4 2 00 0 ) 29 9 , 4 7 3 ) (2 8 4 02 7 ) (3 9 2 , 26 2 ) (1 3 9 29 3 ) (2 6 1 01 8 ) (3 5 52 6 ) (3 0 , 40 2 ) 13 7 4 39 1 O f f i c e F u r n i t u r e & E q u i p m e n t A c c u m D e p r M0 4 26 7 00 0 ) 13 7 5 Pf f l D P l a n t SO 5 13 7 6 La b o r P f f l D T o t a l S2 1 13 7 7 La b o r O & M e x e l A & G S2 2 13 7 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 26 7 00 0 ) (2 , 2 7 0 61 8 ) (4 9 6 29 1 ) (6 8 5 , 4 1 5 ) (2 4 3 39 2 ) (4 5 6 08 7 ) (6 2 07 5 ) (5 3 12 2 ) 13 7 9 39 2 T r a n s p o r t a T I o n E q u i p m e n t A c c u m D e p r MO 4 50 7 00 0 ) 13 8 0 PIT I D P l a n t S0 5 13 8 1 La b o r P I T I D T o t a l S2 1 13 8 2 La b o r O & M e x e l A & G S2 2 13 8 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 50 7 , 00 0 ) (8 0 1 92 7 ) (1 7 5 27 8 ) (2 4 2 07 2 ) (8 5 96 0 ) (1 6 1 07 9 ) (2 1 92 4 ) (1 8 76 1 ) 13 8 4 39 3 S t o r e s E q u i p m e n t A c c u m D e p r M0 4 (9 1 00 0 ) 13 8 5 Pff l D P l a n t S0 5 13 8 6 La b o r P I T I D T o t a l S2 1 13 8 7 La b o r O & M e x e l A & G S2 2 13 8 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 (9 1 00 0 ) (4 8 , 4 2 4 ) (1 0 58 4 ) (1 4 61 7 ) 19 1 ) 72 7 ) 32 4 ) 13 3 ) 13 8 9 39 4 T o o l s , S h o p & G a r a g e E q u i p m e n t A c c u m D e p r M0 4 (3 9 2 00 0 ) 13 9 0 PIT I D P l a n t 80 5 13 9 1 La b o r P I T I D T o t a l S2 1 13 9 2 La b o r O & M e x e l A & G S2 2 13 9 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 (3 9 2 00 0 ) (2 0 8 59 7 ) (4 5 59 3 ) (6 2 96 8 ) (2 2 36 0 ) (4 1 90 0 ) 70 3 ) 88 0 ) 13 9 4 39 5 L a b o r a t o r y E q u i p m e n t A c c u m D e p r M0 4 (4 9 0 00 0 ) 13 9 5 PI T I D P l a n t S0 5 13 9 6 La b o r P I T I D T o t a l S2 1 13 9 7 La b o r O & M e x e l A & G S2 2 13 9 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 (4 9 0 00 0 ) (2 6 0 74 6 ) (5 6 99 1 ) (7 8 , 7 0 9 ) (2 7 , 95 0 ) (5 2 37 5 ) 12 8 ) 10 0 ) 13 9 9 39 6 P o w e r O p e r a t e d E q u i p m e n t A c c u m D e p r M0 4 25 9 00 0 ) 14 0 0 PIT I D P l a n t S0 5 14 0 1 La b o r P I T I D T o t a l S2 1 14 0 2 La b o r O & M e x e l A & G S2 2 14 0 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 25 9 00 0 ) 20 2 09 2 ) (2 6 2 , 7 4 2 ) (3 6 2 86 7 ) (1 2 8 , 85 5 ) (2 4 1 45 8 ) (3 2 86 3 ) (2 8 , 12 4 ) 14 0 4 39 7 C o m m u n i c a t i o n E q u i p m e n t A c c u m D e p r M0 4 94 9 00 0 ) 14 0 5 PIT I D P l a n t S0 5 14 0 6 La b o r P I T I D T o t a l S2 1 14 0 7 La b o r O & M e x e l A & G S2 2 14 0 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 94 9 , 00 0 ) 63 3 53 4 ) (5 7 5 61 4 ) (7 9 4 96 5 ) (2 8 2 29 4 ) (5 2 8 98 4 ) (7 1 99 7 ) (6 1 61 3 ) 14 0 9 39 8 M i s c e l l a n e o u s E q u i p m e n t A c c u m D e p r MO 4 (2 4 00 0 ) 14 1 0 PIT I D P l a n t SO 5 14 1 1 La b o r P I T I D T o t a l S2 1 Ex h i b i t 2 0 6 , P a g e 2 7 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pro f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 14 1 2 La b o r O & M e x e l A & G S2 2 14 1 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 (2 4 , 00 0 ) (1 2 77 1 ) (2 , 7 9 1 ) 85 5 ) 36 9 ) 56 5 ) (3 4 9 ) (2 9 9 ) 14 1 4 To t a l G e n e r a l P l a n t A c c u m u l a t e d D e p r e c i a t i o n (1 6 , 4 3 4 00 0 ) (1 6 , 4 3 4 , 00 0 ) 74 5 09 9 ) 91 1 , 4 2 3 ) 63 9 81 8 ) (9 3 7 , 4 0 4 ) 75 6 58 1 ) (2 3 9 07 8 ) (2 0 4 59 6 ) 14 1 5 14 1 6 To t a l A c c u m u l a t e d R e s e r v e f o r D e p r e c i a t i o n (2 1 9 93 3 00 0 ) (2 1 9 93 3 00 0 ) (9 1 06 5 05 4 ) (2 1 88 2 00 9 ) (4 8 27 5 87 3 ) (1 6 58 4 04 7 ) (3 2 53 0 35 9 ) (3 , 60 3 20 5 ) 99 2 , 4 5 4 ) 14 1 7 14 1 8 Am o r t i z a t i o n 14 1 9 A c c u m A m o r t i z a t i o n of L i m i t e d T e r m P l a n t ~~ D ! ! E ! , !!J p ! ! ! T- - " - - - - (6 9 00 0 ) 14 2 0 Pro d u c t i o n P l a n t ,e _ _ . J. . . . . . _ +- - S0 1 14 2 1 Tr a n s m i s s i o n P l a n t 6L . . _ - t1 g H (6 9 00 0 ) (2 6 83 1 ) 23 5 ) (1 4 27 0 ) 34 8 ) (1 4 18 3 ) (9 7 7 ) (1 5 7 ) 14 2 2 Di s t r i b u t i o n P l a n t r- - ' . - - - -'- " ' . - - - ! 14 2 3 Co r p o r a t e C o s t A l l o c a t o r L_ _ . . _ _ .9 _ _ . -L 2 l ~ . - J 14 2 4 A c c u m A m o r t i z a t i o n of I n t a n g i b l e P l a n t . . s o f l w a r e M0 4 (1 , 4 5 3 00 0 ) 14 2 5 pm D P l a n t SO 5 14 2 6 La b o r p m D T o t a l S2 1 14 2 7 La b o r O & M e x e l A & G S2 2 14 2 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 (1 , 4 5 3 00 0 ) (7 7 3 19 1 ) (1 6 8 99 7 ) (2 3 3 , 39 8 ) (8 2 88 0 ) (1 5 5 30 7 ) (2 1 13 8 ) (1 8 08 9 ) 14 2 9 A c c u m A m o r t i z a t i o n of H y d r o R e l i c e n s i n g C o s t s ~~ - po i (3 7 1 00 0 ) 14 3 0 Co i n c i d e n t P e a k 30 . D0 1 (1 1 4 86 2 ) (4 4 66 5 ) (1 0 37 8 ) (2 3 75 4 ) (1 0 56 7 ) (2 3 61 0 ) 62 6 ) (2 6 2 ) 14 3 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 (2 5 6 13 8 ) (8 1 85 3 ) (1 8 66 1 ) (5 5 71 0 ) (2 4 52 5 ) (7 0 26 2 ) 05 2 ) 07 5 ) 14 3 2 Op e n xx x 14 3 3 Op e n xx x 14 3 4 A c c u m A m o r t i z a t i o n of P G E B u y d o w n B a l a n c e 14 3 5 Pr o d u c t i o n P l a n t 10 0 ~~ S O L J 14 3 6 To t a l A m o r t i z a t i o n 89 3 00 0 ) 89 3 00 0 ) (9 2 6 54 1 ) (2 0 4 27 1 ) (3 2 7 13 2 ) (1 2 4 31 9 ) (2 6 3 36 1 ) (2 7 79 3 ) (1 9 58 3 ) 14 3 7 14 3 8 To t a l N e t P l a n t 49 2 96 4 00 0 49 2 96 4 00 0 20 2 , 7 9 1 32 1 48 , 7 3 2 , 55 9 11 2 76 3 92 1 06 2 01 0 17 4 39 6 17 6 76 9 26 3 02 4 14 3 9 14 4 0 To t a l C u s t o m e r A d v a n c e s F o r C o n s t r u c t i o n In p u t (4 7 8 00 0 ) r- - _ . _ e _ . 14 4 1 Ac c o u n t 3 6 9 10 0 J'1 3 .- J (4 7 8 00 0 ) (3 9 3 24 7 ) (7 2 14 0 ) 92 8 ) 68 6 ) 14 4 2 To t a l A c c u m u l a t e d D e f e r r e d I n v e s t m e n t T a x C r e d i t s In p u t 14 4 3 Op e n 10 0 r- - - x X i ( 1 L.. . , _ _ _ _ 14 4 4 To t a l A c c u m u l a t e d D e f e r r e d I n c o m e T a x e s Ma n u a l (6 1 , 59 3 00 0 ) 14 4 5 Pr o d u c t i o n P l a n t ~. _ - - ~Q O - S6 1 : J (2 6 , 24 7 01 7 ) 07 8 21 5 ) 08 6 62 3 ) 60 2 16 7 ) (2 , 4 7 5 72 9 ) 51 4 59 4 ) (3 9 8 , 63 4 ) (9 1 05 5 ) 14 4 6 Tr a n s m i s s i o n P l a n t 10 9 i 80 2 i 53 6 , 4 1 6 ) 70 8 29 7 ) (8 6 1 67 2 ) 97 2 20 2 ) (8 7 7 30 1 ) 96 0 18 8 ) (1 3 5 02 3 ) (2 1 73 3 ) 1- - - ' - - - - ' - 1" - - ' - - - "'" 14 4 7 Di s t r i b u t i o n P l a n t ~- - - ~? L .$ 2 L . . (2 2 57 2 , 4 3 5 ) (1 0 87 3 02 0 ) 78 0 , 4 7 6 ) 84 8 13 4 ) 35 6 , 4 3 8 ) (1 8 6 24 6 ) (4 3 8 38 4 ) 08 9 , 7 3 7 ) 14 4 8 Ge n e r a l P l a n t f. - _ . _ . ~L _ , 80 4 " 23 7 13 2 ) 72 2 59 0 ) (3 7 6 50 8 ) (5 1 9 98 5 ) (1 8 4 64 8 ) (3 4 6 00 7 ) (4 7 09 3 ) (4 0 30 1 ) 14 4 9 Ga i n o n S a l e o f G e n e r a l O f f i c e B u i l d i n g M0 4 I (6 2 5 , 00 0 ) .. . . . - _ . . . . _ - , 14 5 0 Pff l D P l a n t S0 5 14 5 1 La b o r p m D T o t a l S2 1 14 5 2 La b o r O & M e x e l A & G S2 2 14 5 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 (6 2 5 , 00 0 ) (3 3 2 58 4 ) (7 2 69 3 ) (1 0 0 , 39 5 ) (3 5 65 0 ) (6 6 80 4 ) (9 , 09 2 ) 78 1 ) 14 5 4 DS M & W e a t h e r i z a t i o n In p u t 11 0 00 0 14 5 5 DS M Pr o d u c t i o n P l a n t 10 0 C:~ ~O 1 J 11 0 00 0 15 0 93 1 72 4 24 0 94 4 , 4 4 0 85 9 29 4 26 1 13 1 13 8 , 36 1 60 4 14 5 6 Sm a l l G e n C a p i t a l C o s t s In p u t 82 9 00 0 14 5 7 Co i n c i d e n t P e a k 10 0 r- - oo 1 1 82 9 , 00 0 32 2 36 2 90 5 17 1 , 4 4 3 76 , 26 4 17 0 39 9 73 8 88 9 -.. - - - '- ' - - ' 14 5 8 Op e n 14 5 9 Op e n 14 6 0 To t a l W o r k i n g C a p i t a l 14 6 1 To t a l M i s c e l l a n e o u s R a t e B a s e I t e m s (5 2 75 7 00 0 ) (5 2 , 7 5 7 00 0 ) (2 2 63 4 66 0 ) (5 , 4 5 0 96 7 ) (1 1 93 4 92 8 ) 99 4 20 9 ) 64 2 30 9 ) (8 8 2 , 81 4 ) 21 7 11 3 ) 14 6 2 14 6 3 To t a l R a t e B a s e 44 0 20 7 , 00 0 44 0 20 7 , 00 0 18 0 15 6 66 1 28 1 59 2 10 0 82 8 99 3 06 7 80 1 53 2 08 7 29 3 95 5 04 5 91 1 14 6 4 14 6 5 Ra t e o f R e t u r n 71 % 71 % 62 % 15 % 25 % 34 % 39 % 7. 4 0 % 34 % Ex h i b i t 2 0 6 , P a g e 2 8 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Co s t o f S e r v i c e C a l c u l a t i o n 06 / 1 6 / 0 0 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 14 6 6 14 6 7 No n - Ad d i t i v e I t e m s 14 6 8 In t e r e s t 25 0 00 0 14 6 9 Ra t e B a s e 10 0 S0 7 25 0 00 0 28 7 , 4 0 2 99 1 00 0 63 8 , 24 3 65 9 15 8 01 4 54 7 33 5 53 0 32 4 12 0 L_ _ _ _ 14 7 0 14 7 1 Op e r a t i n g a n d M a i n t e n a n c e L a b o r D o l l a r s 14 7 2 14 7 3 Pr o d u c t i o n L a b o r 54 3 70 3 14 7 4 Pr o d u c t i o n P l a n t 10 0 r- - - - " - 54 3 , 7 0 3 1 ,22 5 , 68 2 28 1 , 72 2 75 6 , 36 9 33 4 25 7 87 9 55 8 82 1 29 4 SO L 14 7 5 Tr a n s m i s s i o n L a b o r 86 1 08 2 14 7 6 Tr a n s m i s s i o n P l a n t 10 0 C- - - - - ' 86 1 08 2 33 4 83 7 80 4 17 8 07 8 21 5 17 6 99 3 19 2 96 2 ~Q _ L. 1 14 7 7 Dis t r i b u t i o n L a b o r 03 0 37 6 14 7 8 Dis t r i b u t i o n P l a n t 10 0 03 0 37 6 45 9 71 6 37 3 , 28 2 78 5 11 9 18 2 , 10 3 00 4 58 , 85 4 14 6 , 29 8 14 7 9 Pro d u c t i o n T r a n s m i s s i o n D i s t r i b u t i o n L a b o r T o t a l 7.4 3 5 , 16 1 7. 4 3 5 16 1 02 0 23 5 73 2 80 8 71 9 56 6 59 5 , 57 5 08 1 , 55 6 12 4 86 6 16 0 55 4 14 8 0 14 8 1 Cu s t o m e r A c c o u n t s L a b o r 57 7 96 3 14 8 2 Cu s t A c c t g E x p S u b t o t a l 10 0 C S ! ~ _ 57 7 . 9 6 3 23 8 78 0 27 2 28 5 36 5 24 0 19 8 17 , 68 5 40 9 14 8 3 Cu s t o m e r S e r v i c e L a b o r 03 2 14 8 4 Av g C u s t o m e r s - A l l 10 0 !- - c0 1 03 2 24 0 73 1 63 9 37 2 '- . . - - - - - - - 14 8 5 Sa l e s L a b o r 20 5 52 5 14 8 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 -'- - - ;; - 1 20 5 , 52 5 67 9 97 3 70 2 67 9 37 8 25 1 86 3 E0 2 14 8 7 Ad m i n & G e n e r a l L a b o r -- - - - , 58 2 , 4 2 6 14 8 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 L~ ? l - 1 58 2 , 4 2 6 90 6 33 3 41 6 66 9 57 5 , 4 5 1 20 4 34 4 38 2 91 5 52 , 11 6 60 0 14 8 9 14 9 0 To t a l O p e r a t i n g a n d M a i n t e n a n c e L a b o r 12 , 83 9 10 7 83 9 10 7 26 2 26 7 1, 4 4 2 46 7 37 5 72 2 82 8 84 3 52 4 , 04 7 19 8 , 29 1 20 7 . 4 7 0 Ex h i b i t 2 0 6 6/ 1 7 / 2 0 0 4 Ex h i b i t 2 0 6 , P a g e 2 9 De n n i s P e s e a u Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Cla s s A l b c a t o r W o r k s h e e t 16 - Ju n - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 10 : 4 2 A M Co m m o n C o s t s b y 4 - Fa c t o r (b e ) (b d ) (b e ) (b l ) (b g ) (b h ) (b i ) (b i ) (b k ) (b l ) (b m ) (0 0 ) (b e ) (b p ) (b q ) (b r ) Cla s s Cla s s Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & So u r c e De s c r i p t i o n Alb c a t o r Alb c a t o r Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Na m e D e s c r i p t i o n To t a l So h 1 Sc h 1 1 - So h 2 1 - So h 2 5 So h 2 5 P Sc h 3 1 - So h 4 1 - Op e n 2 Op e n 3 Op e n 4 Op e n 5 En e r g y A ! b c a t o r s EO 1 Cu s t o m e r L e v e l C o n s u m p t i o n 12 3 , 58 3 98 8 38 0 22 5 32 8 67 4 17 7 30 3 , 7 0 7 87 0 , 08 6 92 2 98 3 En e r g y S a e s - MW H 10 0 . 00 % 31 . 64 % 21 % 21 . 58 % 72 % 27 . 8 6 % 57 % 0.4 2 % 00 % 00 % 00 % 00 % E0 2 G e n e r a t i o n Le v e l C o n s u m p t i o n 35 2 , 67 0 07 1 40 4 24 4 25 6 72 9 20 6 32 1 01 8 91 9 68 1 03 1 07 4 En e r g y S a e s w i t h L o s s e s - MW H 10 0 . 00 % 31 . 96 % 7.2 9 % 21 . 7 5 % 58 % 27 . 43 % 58 % 42 % 00 % 00 % 00 % 00 % E0 3 A d j u s t e d Cu s t o m e r L e v e l C o n s 60 1 21 8 98 8 38 0 22 5 32 8 67 4 17 7 30 3 , 70 7 34 7 , 72 1 92 2 98 3 En e r g y S a e s - M W H e x c u d e P o t l a t c h P u r c h a s e L o a d 10 0 . 00 % 38 0 0 0 k 66 % 25 . 92 % 11 . 68 % 13 . 37 % 1.8 8 % 50 % 00 % OO O k 00 % 00 % De m a n d A l b c a t o r s 00 1 Co i n c i d e n t P e a k 49 0 , 58 2 19 0 76 6 32 7 10 1 , 4 5 6 13 1 10 0 83 8 94 6 11 8 Co i n c i d e n t P e a k 1 2 M o n t h A v e r a g e 10 0 . 00 % 38 . 89 % 04 % 20 . 68 % 20 0 k 20 . 55 % 1.4 2 % 23 % 00 % 00 % 00 % OO O k 00 2 N C P - AI I 61 0 30 0 21 9 37 0 07 9 15 0 07 8 84 9 12 0 76 2 89 1 27 1 No n - Co i n c i d e n t P e a k A l l S c h e d . 12 M e A v g 10 0 . 00 % 35 . 94 % 35 % 24 . 59 % 17 % 19 . 79 % 62 % 54 % 00 % 00 % 00 % 00 % 00 3 N C P - w / o 43 9 68 9 21 9 37 0 07 9 15 0 07 8 89 1 27 1 NC P wl o So h 25 / 2 8 12 M e A v g 10 0 . 00 % 49 . 89 % 12 . 98 % 34 1 3 % 00 % 00 % 25 % 74 % 00 % 00 % OO O k 00 % 00 4 D A S o h 10 0 10 0 Dir e c t A s s i g n e d t o S c h e d u e 2 5 C u s t o m e r s 10 0 . 00 % 00 % 00 % 00 % 10 0 . 00 0 k 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 5 D A S c h 25 P 10 0 10 0 Dir e c t A s s i g n e d t o S c h e d u e 2 5 P C u s t o m e r s 10 0 . 00 % 00 % 00 % OO O k 00 % 10 0 . 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 6 N C P - Se c o n d a r y 42 6 , 4 0 0 21 9 37 0 07 9 13 6 , 7 8 9 89 1 27 1 No n - Co i n c i d e n t P e a k S e c o n d a r y 1 2 M e A v g 1 0 0 . 0 0 % 51 . 45 % 13 . 3 9 % 32 . 08 % 00 % OO O k 32 % 77 % 00 % 00 % 00 % 00 % 00 7 D A S t r e e t an d A r w L i g h t s 10 0 10 0 Di r e c t A s s i g n e d t o S t r e e t & A r e a L i g h t s 10 0 . 00 % 00 % 00 % 00 % 00 % 00 % 00 % 10 0 . 00 % 00 % 00 % 00 % 00 % 00 8 N C P - Pr i m a r y 48 9 , 53 8 21 9 37 0 57 , 07 9 15 0 07 8 84 9 89 1 27 1 No n - Co i n c i d e n t P e a k P r i m a r y 1 2 M e A v g 10 0 . 00 % 44 . 81 % 11 . 66 % 30 . 66 % 10 . 18 % 00 % 02 % 67 % 00 % 00 % 00 % 00 % Cu s t o m e r A l b c a t o r s CO 1 A v g C u s t o m e r s - All 10 6 51 5 87 , 4 9 4 16 , 05 1 78 9 04 3 12 4 Un w e i g h t e d 10 0 . 00 % 82 . 14 % 15 . 07 % 68 % 01 % 00 % 98 % 12 % 00 % 00 % 00 % 00 % CO 2 A v g C u s t o m e r s - Se c o n d a r y 10 6 35 1 87 , 4 9 4 05 1 76 4 04 3 Un w e i g h t e d S e c o n d a r y wl o Lig h t i n g 1o o . 00 0 k 82 . 27 % 15 . 09 % 1.6 6 % 00 % 00 % 98 % 00 % 00 % 00 % 00 % 00 % CO 3 W t C u s t o m e r s - Me t e r R e a d i n g 12 7 , 12 2 87 , 4 9 4 10 1 36 7 08 5 Es t . M e t e r R e a d i n g T i m e 10 0 . 00 % 68 . 83 % 25 . 25 % 22 % 06 % 00 % 64 % 00 % 00 % 00 % 00 % OO O k CO 4 W t C u s t o m e r s - Me t e r s 20 2 , 26 7 87 , 4 9 4 70 8 25 4 1.6 8 7 14 7 97 7 Pro p o r t i o n I n s t a l e d M e t e r C o s t s 10 0 . 00 % 43 . 26 % 29 . 52 % 21 . 3 8 % 83 % 07 % 93 % 00 % 00 % 00 % 00 % 00 % CO 5 D A S t r e e t & A r e a L i g h t s 12 4 12 4 Di r e c t A s s i g n e d t o S t r e e t & A r e a L i g h t s 10 0 . 00 % 00 % 00 % 00 0 / . 00 % 00 % OO O k 10 0 . 00 % 00 % 00 % 00 % 00 % CO 6 D A H a n d b i l e d Dir e c t A s s i g n e d t o H a n d b i l e d C u s t o m e r s 10 0 . 00 % 00 % 00 % 00 0 1 0 73 . 68 % 26 . 32 % 00 % 00 % 00 % 00 % 00 % 00 % CO 7 O p e n Op e n No . o f C u s t o m e r B i l l s 27 8 18 3 04 9 93 1 19 2 60 7 21 , 4 6 6 16 8 51 0 48 9 No . o f C u s t o m e r s ( A v e r a g e ) 10 6 51 5 87 , 4 9 4 05 1 1,7 8 9 1.0 4 3 12 4 Cu s t o m e r W e i g h t i n g s Av g C u s t o m e r s - All Un w e i g h t e d Av g C u s t o m e r s - Se c o n d a r y Un w e i g h t e d S e c o n d a r y wlo Li g h t i n g Wt C u s t o m e r s - Me t e r R e a d i n g Es t . M e t e r R e a d i n g T i m e Wt C u s t o m e r s - Me t e r s 24 . 12 0 . 14 6 . 95 7 Pr o p o r t i o n I n s t a l e d M e t e r C o s t s DA S t r e e t & A r e a L i g h t s Dir e c t A s s i g n e d t o S t r e e t & A r e a L i g h t s DA H a n d b i l e d Di r e c t A s s i g n e d t o H a n d b i l e d C u s t o m e r s Op e n Op e n Ex h i b i t 2 0 6 6/1 7 1 2 0 0 4 Ex h i b i t 2 0 6 , P a g e 3 0 De n n i s P e s e a u Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S EE c t r i c U t i i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Cla s s A l b c a t o r W o r k s h e e t 16 - Ju n - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 10 : 4 2 A M Q) m m o n Q ) s t s b y 4 - F a c t o r (b e ) (b d ) (b e ) (b l ) (b g ) (b h ) (b i ) (b i ) (b k ) (b O (b m ) (b n ) (b e ) (b p ) (b q ) (b r ) Cla s s Cla s s Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & So u r c e I D e s c r i p t i o n Alb e a t o r Alb e a t o r Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Na m e D e s c r i p t i o n To t a l So h 1 So h 1 1 - So h 2 1 - So h 2 5 So h 2 5 P So h 3 1 - So h 4 1 - Op e n 2 Op e n 3 Op e n 4 Op e n 5 Re v e n u e A l b e a t o r C a b u l a t i o n s R0 1 Re t a i l S a l e s R e v e n u e 14 6 24 8 , 00 0 64 8 00 0 21 2 00 0 80 4 00 0 47 5 00 0 27 , 69 6 00 0 54 9 00 0 86 4 00 0 In p u t R e v e n u e F r o m R a t e s 10 0 . 00 % 36 . 00 % 11 . 09 % 23 . 80 % 16 % 18 . 94 % 74 % 1.2 7 % 00 % 00 % 00 % 00 % Op e n Op e n R0 2 O p e n Op e n To t a l R e v e n u e 16 7 92 5 , 00 0 40 2 , 4 2 9 00 6 , 4 4 2 39 , 4 3 5 50 0 12 , 4 8 7 83 2 32 , 75 1 26 8 87 7 06 5 96 4 , 4 6 5 fin e 8 4 1 Le s s : E x p B e f o r e I n c o m e T a x 14 3 , 4 1 9 , 00 0 95 0 08 2 32 0 50 1 59 1 46 6 91 6 33 7 79 9 76 3 23 8 14 9 60 2 , 7 0 3 fi n e 8 0 5 Le s s : I n t e r e s t E x p e n s e fin e 1 4 6 9 R0 3 I n c o m e Ta x A l b c a t o r A 50 6 00 0 3, 4 5 2 34 7 68 5 , 94 1 84 4 03 4 57 1 , 4 9 5 95 1 50 5 63 8 91 6 36 1 76 2 Re v - E x p b e f o r e l n o T a x 10 0 . 00 % 14 . 09 % 19 . 12 % 40 . 17 % 33 % 20 . 21 % 61 % 1.4 8 % 00 % 00 % 00 % 00 % Un i f o r m R e t u r n 4. 7 1 % 71 2 00 0 47 6 , 4 7 8 03 6 42 5 74 4 06 4 69 7 01 1 08 3 32 3 34 3 18 5 33 1 51 4 Ju r i s T o t a l R e t u r n ' C l a s s R a t e B a s e f i n e 1 4 6 3 Pu s : T o t a l O p e r a t i n g E x p e n s e s 14 7 21 3 , 00 0 57 , 4 8 4 57 1 14 , 04 5 97 5 31 , 11 5 51 2 00 4 81 5 56 6 35 1 33 7 06 5 65 8 , 71 1 fin e 8 1 7 Le s s : R e v e n u e O f f s e t s (2 1 67 7 , 0 0 0 ) 75 4 . 4 2 9 ) (1 7 9 4 , 4 4 2 ) (4 . 63 1 . 50 0 ) (2 0 1 2 83 2 ) (5 0 5 5 2 6 8 ) 13 2 8 06 5 ) (1 0 0 , 4 6 5 ) su m f i n e s 8 2 2 - 8 2 5 + f i n e 8 3 9 Ra t e R e v e n u e a t Un i f o r m R e t u r n 14 6 24 8 , 00 0 20 6 62 0 28 7 95 8 22 8 07 5 68 8 99 5 59 4 , 4 0 7 35 2 18 5 88 9 , 7 6 0 Q) m p u t e d U n i f o r m R e t u r n R e v e n u e R e q u i r e m e n t Un i f o r m R e t u r n 71 % 71 2 , 00 0 8,4 7 6 , 4 7 8 03 6 , 4 2 5 74 4 06 4 69 7 01 1 08 3 , 32 3 34 3 18 5 33 1 51 4 To t a l R e t u r n ' C l a s s R a t e B a s e f i n e 1 4 6 3 Pu s : E x p E x c l R e v Q ) n v I t e m s 14 6 36 3 , 00 0 17 8 57 9 95 1 75 0 91 3 22 9 11 , 94 3 , 93 4 28 , 4 0 5 38 1 32 2 25 0 64 7 87 7 fin e 8 1 7 - f i n e s 3 2 3 , a n d 4 1 9 Le s s : R e v e n u e O f f s e t s (2 1 67 7 , 00 0 ) (7 , 7 5 4 42 9 ) (1 7 9 4 , 4 4 2 ) 63 1 5 0 0 ) 01 2 8 3 2 ) (5 0 5 5 26 8 ) (3 2 8 06 5 ) (1 0 0 , 4 6 5 ) su m f i n e s 8 2 2 - 8 2 5 + f i n e 8 3 9 R0 4 R e v e n u e Q) n v e r s i o n A l b e a t o r U 14 5 39 8 , 00 0 90 0 62 7 19 3 , 7 3 3 02 5 79 3 62 8 11 4 26 , 4 3 3 , 4 3 6 33 7 37 0 87 8 92 6 Un i f o r m R e t u r n R e v e n u e E x e ! R e v Q ) n v e r s i o n I t e m s 10 0 . 00 % 39 . 82 % 9.7 6 % 21 . 3 4 % 8.0 0 % 18 . 18 % 1.6 1 % 29 " , 1 , 00 % 00 % 00 % 00 % Un i f o r m R e t u r n 71 % 20 , 7 1 2 , 00 0 8, 4 7 6 , 4 7 8 03 6 , 4 2 5 74 4 06 4 69 7 01 1 08 3 32 3 34 3 18 5 33 1 , 51 4 To t a l R e t u r n ' C l a s s R a t e B a s e f i n e 1 4 6 3 Le s s : I n t e r e s t E x p e n s e 25 0 00 0 28 7 , 4 0 2 99 1 , 0 0 0 63 8 24 3 65 9 15 8 01 4 54 7 33 5 , 53 0 32 4 , 12 0 fin e 1 4 6 9 R0 5 I n c o m e Ta x A l b c a t o r U 46 2 , 00 0 18 9 07 6 45 , 4 2 4 10 5 82 1 85 3 77 6 65 5 39 5 Un i f o r m R e t u r n l e s s I n t e r e s t E x p e n s e 10 0 . 00 % 40 . 93 % 83 % 22 . 90 % 19 % 14 . 89 % 66 % 60 % 00 % 00 % 00 % 00 % RO O I n c o m e T a x A l b c a t o r B 50 6 , 00 0 3,4 5 2 34 7 68 5 94 1 84 4 03 4 57 1 , 4 9 5 95 1 , 50 5 63 8 91 6 36 1 76 2 Ne t I n c o m e B e f o r e T a x 10 0 . 00 % 14 . 09 % 19 . 12 % 40 . 17 % 33 % 20 . 21 % 61 % 48 % 00 % 00 % 00 % 00 % Su m m e d A l b c a t o r s S0 1 Pro d u c t i o n P l a n t 30 0 26 9 00 0 10 3 85 5 86 3 87 1 . 2 1 0 08 9 , 4 6 2 32 2 63 6 52 7 72 9 56 0 , 4 1 7 04 1 68 3 fin e 8 9 0 10 0 . 00 % 34 . 59 % 7. 9 5 % 21 . 3 4 % 43 % 24 . 82 % 1. 5 2 % 35 % 00 % 00 % 00 % 00 % S0 2 T r a n s m i s s i o n Pla n t 10 9 00 1 00 0 38 5 74 7 84 8 , 88 8 54 2 21 6 02 7 52 7 22 , 4 0 4 90 4 54 3 31 2 24 8 , 4 0 5 fin e 9 2 9 10 0 . 00 % 38 . 89 % 04 % 20 . 68 % 20 % 20 . 55 % 42 % 23 % 00 % 00 % 00 % 00 % S0 3 D i s t r i b u t i o n Pl a n t 25 7 64 3 00 0 12 4 10 5 23 8 73 6 , 50 8 75 0 92 6 48 2 , 4 5 8 12 5 81 7 00 3 74 1 12 , 4 3 8 31 3 fin e 1 0 8 6 10 0 10 0 . 00 % 48 . 17 % 12 . 32 % 25 . 91 % 01 % 83 % 94 % 83 % 00 % 00 % 00 % 00 % 10 1 S0 4 G e n e r a l Pl a n t 52 4 00 0 43 5 68 2 24 8 07 2 86 6 90 5 08 3 34 9 90 3 94 0 53 1 34 4 45 4 70 8 fin e 1 1 3 9 10 2 10 0 . 00 % 53 . 21 % 11 . 6 3 % 16 . 06 % 70 % 10 . 69 % 1.4 5 % 1.2 4 % 00 % 00 % 00 % 00 % 10 3 S0 5 P f T l D Pla n t 66 6 91 3 00 0 27 0 34 6 84 8 65 , 4 5 6 60 7 15 3 , 38 2 60 4 83 2 62 1 99 , 05 8 45 1 10 7 , 4 6 9 72 8 , 4 0 1 Su m f i n e s 8 9 0 + 9 2 9 + 1 0 8 6 10 4 10 0 . 00 % 40 . 54 % 81 % 23 . 00 % 07 % 14 . 85 % 1.6 7 % 06 % 00 % 00 % 00 % 00 % 10 5 S0 6 P f T l D l G Pla n t 70 3 , 4 3 7 00 0 28 9 , 7 8 2 53 0 70 4 67 9 15 9 24 9 , 51 0 91 5 97 0 10 2 , 96 2 39 1 63 8 81 3 18 3 10 8 Su m f i n e s 8 9 0 + 9 2 9 + 1 0 8 6 + 1 1 3 9 10 6 10 0 . 00 % 41 . 20 % 91 % 22 . 64 % 95 % 14 . 64 % 1.6 5 % 02 % 00 % 00 % 00 % 00 % 10 7 S0 7 R a t e Ba s e 44 0 20 7 , 00 0 18 0 15 6 66 1 28 1 59 2 10 0 82 8 99 3 06 7 , 80 1 65 , 53 2 , 08 7 29 3 95 5 04 5 91 1 fin e 1 4 6 3 10 8 10 0 . 00 % 40 . 93 % 83 % 22 . 90 % 19 % 14 . 89 % 1.6 6 % 60 % 00 % 00 % 00 % 00 % 10 9 S0 8 A c c o u n t 36 1 62 7 00 0 22 9 71 8 31 9 96 7 84 1 28 9 32 3 92 1 55 , 4 4 6 33 6 Su m f i n e s 9 4 3 - 9 5 3 11 0 10 0 . 00 % 46 . 81 % 12 . 18 % 32 . 02 % 48 % 2.7 0 % 11 % 70 % 00 % 00 % 00 % 00 % 11 1 S0 9 A c c o u n t 36 2 72 3 00 0 22 3 82 1 66 0 , 18 8 99 4 44 1 35 7 54 1 87 3 58 9 46 0 97 4 15 2 44 6 Su m f i n e s 9 5 4 - 9 6 4 11 2 10 0 . 00 % 43 . 1 0 % 11 . 2 1 % 29 . 48 % 72 % 90 % 94 % 64 % 00 % 00 % 00 % 00 % 11 3 S 1 0 A c c o u n t 36 4 1 3 6 5 04 1 00 0 14 5 , 21 7 96 5 97 9 28 , 7 9 1 66 3 9, 4 2 2 32 8 90 0 25 2 81 5 56 1 Su m f i n e s 9 7 6 - 9 9 7 11 4 10 0 . 00 % 43 . 4 3 % 11 . 30 % 29 . 67 % 71 % 00 % 96 % 93 % 00 % 00 % 00 % 00 % 11 5 S1 1 Ac c o u n t 3 6 6 1 3 6 7 06 6 00 0 20 , 7 8 1 09 0 5,4 0 7 13 8 15 2 11 3 4, 4 7 8 81 3 93 6 98 2 30 9 86 4 Su m f i n e s 9 9 8 - 1 0 1 9 11 6 10 0 . 00 % 45 . 11 % 11 . 7 4 % 30 . 72 % 9.7 2 % 00 % 03 % 67 % 00 % 00 % 00 % 00 % Ex h i b i t 2 0 6 , P a g e 3 1 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 / 2 0 0 4 Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ee c l r i c U t i i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Cla s s A l b c a t o r W o r k s h e e t 16 - Ju n - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 10 : 4 2 A M Co m m o n C o s t s b y 4 - Fa c t o r (b e ) (b d ) (b e ) (b f ) (b g ) (b h ) (b i ) (b j ) (b k ) (b ~ (b m ) (b n ) (b o ) (b p ) (b q ) (b r ) Cla s s Cla s s Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & So u r c e / D e s c r i p t i o n Alb c a t o r Alb c a t o r Se r v i c e Se r v i c e Se r v i c e Ge n S e I V i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Na m e D e s c r i p t i o n To t a l Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 Op e n 2 Op e n 3 Op e n 4 Op e n 5 11 7 S1 2 A c c o u n t 36 8 80 1 00 0 01 9 83 0 5,7 2 9 45 2 73 0 54 9 99 2 83 5 32 8 33 5 Su m f i n e s 1 0 2 0 - 1 0 3 0 11 8 10 0 , 00 % 51 , 45 % 13 , 39 % 32 , 08 % 00 % 00 % 32 % fJ . 7 7 % 00 % 00 % 00 % 00 % 11 9 S1 3 A c c o u n l 3 6 9 52 0 , 00 0 28 5 86 7 4, 4 5 5 , 17 7 48 9 58 9 28 9 36 8 Su m f i n e s 1 0 3 1 - 1 0 4 1 12 0 10 0 , 00 % 82 , 27 % 15 . 09 % 66 % 00 % 00 % 98 % 00 % 00 % 00 % 00 % 00 " , 1 , 12 1 S1 4 A c c o u n t 37 0 16 6 00 0 09 9 78 9 11 5 37 0 53 2 , 4 2 3 59 , 7 5 8 20 0 35 3 , 4 6 0 Su m f i n e s 1 0 4 2 - 1 0 5 2 12 2 10 0 , 00 % 43 . 26 % 29 , 52 % 21 . 38 % 83 % 07 % 93 % 00 % 00 % 00 % 00 % 00 % 12 3 S1 5 A c c o u n t 37 3 80 9 00 0 80 9 00 0 Su m t i n e s 1 0 7 5 - 1 0 8 5 12 4 10 0 , 00 % 00 % 00 % 00 % 00 % 00 % 00 % 10 0 . 00 % 00 % 00 % 00 % 00 % 12 5 S1 6 D i s t Op E x p S u b t o t a l 95 9 00 0 86 3 77 7 31 4 13 9 46 0 81 8 11 0 52 7 52 7 90 9 12 4 30 3 Su m f i n e s 2 6 9 - 2 8 2 + f i n e 2 8 6 12 6 10 0 . 00 % 44 , 09 % 16 . 04 % 23 . 52 % 64 % 76 % 60 % 35 % 00 % 00 % 00 % 00 % 12 7 S1 7 D i s t Mt E x p S u b t o t a l 12 7 00 0 34 5 48 8 35 1 18 5 91 4 39 3 27 6 81 2 38 9 84 5 16 5 88 7 Su m f i n e s 2 9 0 - 3 0 3 12 8 10 0 . 00 % 43 , 03 % 11 , 23 % 29 , 24 % 85 % 0. 4 0 " , 1 , 1.9 5 % 30 % 00 % 00 % 00 % 00 % 12 9 S1 8 G u s t Ac c t g E x p S u b t o t a l 78 7 00 0 97 2 98 5 65 3 46 6 87 4 17 5 67 6 44 3 38 1 Su m f i n e s 3 1 2 - 3 2 1 + f i n e s 3 2 4 - 3 2 8 13 0 10 0 , 00 % 78 , 51 % 17 . 26 % 24 % 59 % 20 % 12 % 09 % 00 % 00 % 00 % 00 % 13 1 S1 9 O & M E x p e x c l A & G 69 9 00 0 03 7 53 5 48 3 65 8 20 , 4 5 4 , 90 5 72 0 53 5 79 4 00 6 51 8 80 6 68 9 55 5 lin e 3 6 9 13 2 10 0 . 00 % 36 , 89 % 68 % 20 . 94 % 93 % 22 . 31 % 55 % 71 % 00 " / 0 00 " , ( , 00 % 00 % 13 3 S2 0 P r o d & T r a n s O & M E x p 00 7 00 0 31 1 , 91 2 73 5 28 0 15 7 79 2 02 3 09 4 21 , 18 8 , 30 5 29 3 22 1 29 7 39 5 fin e 2 0 3 + f i n e 2 6 4 13 4 10 0 , 00 % 34 . 48 % 92 % 21 . 36 % 44 % 24 . 93 % 52 % 35 % 00 % 00 % 00 % 00 % 13 5 S2 1 La b o r PfT l D To t a l 7,4 3 5 16 1 02 0 , 23 5 73 2 80 8 1. 7 1 9 56 6 59 5 57 5 08 1 , 55 6 12 4 86 6 16 0 55 4 tin e 1 4 7 9 13 6 10 0 . 00 % 40 . 62 % 86 % 23 . 13 % 01 % 14 . 55 % 68 % 16 % 00 % 00 % 00 % 00 % 13 7 S2 2 L a b o r O& M e x c l A & G 25 6 , 68 1 35 5 93 5 02 5 79 8 80 0 27 1 62 4 , 4 9 9 14 1 13 3 14 6 17 5 16 2 , 87 0 Su m t i n e s 1 4 7 9 - 1 4 8 6 13 8 10 0 . 00 % 47 . 0 6 % 11 . 08 % 19 . 45 % 75 % 12 . 33 % 58 % 76 % 00 % 00 % 00 % 00 % 13 9 S2 3 C o r p o r a t e Co s t A l b c a t o r 00 0 53 2 11 6 16 1 10 7 25 % S 1 9 , 2 5 % S 2 2 , 2 5 % C O 1 , 2 5 % S 2 4 14 0 10 0 . 00 % 53 . 21 % 11 . 63 % 16 , 06 % 5.7 0 % 10 . 69 % 1.4 5 % 24 % 00 % 00 % 00 % 00 % 14 1 S2 4 N e t PfT l D Pla n t 46 3 41 4 00 0 18 8 02 6 89 3 45 , 4 8 6 02 1 10 7 , 7 4 6 54 9 18 5 97 8 28 4 67 3 7,7 4 3 34 3 94 0 54 3 Su m f i n e s 8 9 0 92 9 , 1 0 8 6 , 1 1 6 5 , 1 2 0 4 , 1 3 6 1 14 2 10 0 . 00 % 40 , 57 % 82 % 23 . 2 5 % 24 % 14 . 74 % 67 % 71 % 00 % 00 % 00 % 00 " , 1 , 14 3 S2 5 O p e n Op e n 14 4 S2 6 O p e n Op e n 14 5 S2 7 O p e n Op e n 14 6 14 7 O& M E x p e x c l A & G 69 9 , 00 0 03 7 53 5 8,4 8 3 65 8 20 , 4 5 4 90 5 72 0 53 5 21 . 7 9 4 , 00 6 51 8 80 6 68 9 55 5 14 8 Ste a m F u e l 56 5 00 0 09 7 96 0 47 8 28 7 42 7 88 8 62 8 59 9 80 0 , 86 5 10 3 , 84 3 55 8 14 9 Ot h e r F u e l 28 9 00 0 92 7 16 4 89 5 30 3 67 2 85 9 17 6 67 2 37 1 03 3 19 4 38 3 58 6 15 0 Pu r c h e s e d P o w e r 55 9 , 00 0 10 3 64 4 3, 7 0 1 , 4 1 3 93 7 56 0 39 1 64 1 55 6 , 09 3 70 7 12 7 16 1 52 1 15 1 Ne t O & M E x p E x c I A & G 28 6 00 0 90 8 76 7 3,4 0 8 65 5 6,4 1 6 59 8 52 3 62 3 06 6 , 01 5 51 3 45 2 44 8 89 0 15 2 S 1 9 ' O& M E x p e x c l A & G a n d F u e l 10 0 . 00 % 43 . 08 % 10 . 56 % 19 , 87 % 82 % 15 . 69 % 59 % 39 % 00 % 00 % 00 % 00 % 15 3 15 4 S 2 3 ' Co r p o r a t e C o s t A l b c a i o r 00 0 53 2 11 6 16 1 10 7 15 5 10 0 . 00 % 53 . 21 % 11 . 6 3 % 16 . 06 % 70 " , ( , 10 . 69 % 45 % 24 % 00 " , 1 , 00 " , 1 , 00 % 00 % 15 6 15 7 15 8 15 9 16 0 16 1 16 2 16 3 Ex h i b i t 2 0 6 6/ 1 7 / 2 0 0 4 Ex h i b i t 2 0 6 , P a g e 3 2 De n n i s P e s e a u Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ee c m c U t i i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Cla s s A l b e a t o r W o r k s h e e t 16 - J u n - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (b e ) (b d ) (b e ) (b f ) (b g ) (b h ) (b i ) (b j ) (b k ) (b l ) (b m ) (b n ) (b e ) (b p ) (b q ) (b r ) Cla s s Cla s s Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & So u r c e De s c r i p t i o n Alb c a t o r Alb e a t o r Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Na m e D e s c r i p t i o n To t a l So h 1 So h 1 1 - So h 2 1 - So h 2 5 So h 2 5 P So h 3 1 - So h 4 1 - Op e n 2 Op e n 3 Op e n 4 Op e n 5 16 4 Cl a s s A l b c a t o r T a b ~ ( c l a s s ) 16 5 C O 1 Av g C u s t o m e r s - All 10 6 , 51 5 87 , 4 9 4 16 , 05 1 1,7 8 9 04 3 12 4 0 U n w e i g h t e d 16 6 C O 2 Av g C u s t o m e r s - Se c o n d a r y 10 6 35 1 87 , 4 9 4 05 1 76 4 04 3 0 U n w e i g h t e d Se c o n d a r y wlo Li g h t i n g 16 7 C O 3 Wt C u s t o m e r s - Me t e r R e a d i n g 12 7 , 12 2 87 , 4 9 4 10 1 36 7 08 5 0 E s t . Me t e r R e a d i n g T i m e 16 8 C O 4 Wt C u s t o m e r s - Me t e r s 20 2 , 26 7 49 4 70 8 25 4 68 7 14 7 97 7 0 P r o p o r t i o n In s t a l ~ d M e t e r C o s t s 16 9 C O 5 DA S t r e e t & A r e a L i g h t s 12 4 12 4 0 D i r e c t As s i g n e d t o S t r e e t & A r e a L i g h t s 17 0 C O 6 DA H a n d b i l e d 0 D i r e c t As s i g n e d t o H a n d b i l ~ d C u s t o m e r s 17 1 C O 7 Op e n 0 O p e n 17 2 D 0 1 Co i n c i d e n t P e a k 49 0 58 2 19 0 76 6 32 7 10 1 45 6 13 1 10 0 , 83 8 94 6 11 8 0 C o i n c i d e n t Pe a k 1 2 M o n t h A v e r a g e 17 3 D 0 2 NC P - 61 0 , 30 0 21 9 37 0 07 9 15 0 , 07 8 84 9 12 0 , 76 2 89 1 27 1 0 N o n - Co i n c i d e n t P e a k A l l S o h e d . 12 M o A v g 17 4 D O 3 NC P - w / o D A 43 9 , 68 9 21 9 37 0 07 9 15 0 07 8 89 1 27 1 0 N C P wl o So h 2 5 / 2 8 1 2 M o A v g 17 5 D 0 4 DA S o h 2 5 10 0 10 0 0 D i r e c t As s i g n e d t o S c h e d u ~ 2 5 C u s t o m e r s 17 6 D 0 5 DA S o h 2 5 P 10 0 10 0 0 D i r e c t As s i g n e d t o S c h e d u ~ 2 5 P C u s t o m e r s 17 7 D 0 6 NC P - Se c o n d a r y 42 6 , 4 0 0 21 9 37 0 07 9 13 6 78 9 89 1 27 1 0 N o n - Co i n c i d e n t P e a k S e c o n d a r y 1 2 M o A v g 17 8 D 0 7 DA S t r e e t a n d A r e a L i g h t s 10 0 10 0 0 D i r e c t As s i g n e d t o S t r e e t & A r e a L i g h t s 17 9 D 0 8 NC P - Pr i m a r y 48 9 53 8 21 9 37 0 07 9 15 0 07 8 84 9 89 1 27 1 0 N o n - Co i n c i d e n t P e a k P r i m a r y 1 2 M o A v g 18 0 E 0 1 Cu s t o m e r L e v e l C o n s u m p t i o n 12 3 , 58 3 98 8 , 38 0 22 5 32 8 67 4 17 7 30 3 70 7 87 0 08 6 92 2 98 3 0 E n e r g y S a l e s - MW H 18 1 E 0 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 35 2 , 67 0 07 1 40 4 24 4 25 6 72 9 20 6 32 1 01 8 91 9 , 68 1 03 1 07 4 0 E n e r g y Sa l e s w i t h L o s s e s - M W H 18 2 E 0 3 Ad j u s t e d C u s t o m e r L e v e l C o n s 60 1 21 8 98 8 38 0 22 5 32 8 67 4 17 7 30 3 70 7 34 7 , 72 1 92 2 12 , 98 3 0 E n e r g y Sa ~ s - M W H e x c k J d e Po t l a t c h P u r c h a s e L o a d 18 3 R 0 1 Re t a i l S a l e s R e v e n u e 14 6 24 8 , 00 0 64 8 00 0 21 2 00 0 80 4 00 0 47 5 00 0 69 6 00 0 54 9 00 0 86 4 00 0 0 I n p u t Re v e n u e F r o m R a t e s 18 4 R 0 2 Op e n 0 O p e n 18 5 R 0 3 In c o m e T a x A l b c a t o r A 50 6 , 00 0 45 2 34 7 68 5 94 1 84 4 03 4 57 1 , 4 9 5 95 1 50 5 63 8 91 6 36 1 76 2 0 R e v - Ex p b e f o r e I n c T a x 18 6 R O 4 Re v e n u e C o n v e r s i o n A l b e a t o r U 14 5 39 8 , 00 0 90 0 62 7 19 3 73 3 02 5 79 3 62 8 11 4 43 3 , 43 6 33 7 37 0 87 8 92 6 0 U n i f o r m Re t u r n R e v e n u e E x c l R e v C o n v e r s i o n I t e m s 18 7 R 0 5 In c o m e T a x A l b c a t o r U 46 2 , 00 0 18 9 07 6 45 , 4 2 4 10 5 82 1 85 3 68 , 77 6 65 5 39 5 0 U n i f o r m Re t u r n l e s s I n t e r e s t E x p e n s e 18 8 R 0 6 In c o m e T a x A l b c a t o r B 50 6 00 0 3,4 5 2 34 7 68 5 94 1 84 4 03 4 57 1 49 5 95 1 50 5 63 8 91 6 36 1 76 2 0 N e t In c o m e B e f o r e T a x 18 9 S 0 1 Pr o d u c t i o n P l a n t 30 0 26 9 , 00 0 10 3 85 5 86 3 87 1 21 0 08 9 , 46 2 32 2 , 63 6 52 7 72 9 56 0 , 4 1 7 04 1 . 6 8 3 0 f i n e 89 0 19 0 S 0 2 Tr a n s m i s s i o n P l a n t 10 9 00 1 00 0 38 5 74 7 84 8 88 8 54 2 21 6 02 7 52 7 22 , 4 0 4 90 4 54 3 31 2 24 8 , 4 0 5 0 f i n e 92 9 19 1 S O 3 Dis t r i b u t i o n P l a n t 25 7 64 3 00 0 12 4 10 5 23 8 31 , 7 3 6 50 8 75 0 92 6 15 , 4 8 2 , 4 5 8 12 5 81 7 00 3 74 1 43 8 31 3 0 f i n e 10 8 6 19 2 S 0 4 Ge n e r a l P l a n t 52 4 00 0 19 , 4 3 5 68 2 24 8 07 2 86 6 90 5 08 3 34 9 90 3 , 94 0 53 1 34 4 45 4 70 8 0 f i n e 11 3 9 19 3 S 0 5 pr r l 1 J P l a n t 66 6 91 3 00 0 27 0 34 6 84 8 65 , 4 5 6 60 7 15 3 38 2 60 4 83 2 , 62 1 05 8 , 4 5 1 10 7 46 9 72 8 , 4 0 1 0 S u m f i n e s 89 0 + 9 2 9 + 1 0 8 6 19 4 S 0 6 prr l 1 J / G Pla n t 70 3 43 7 00 0 28 9 , 7 8 2 53 0 70 4 , 67 9 15 9 24 9 51 0 91 5 97 0 10 2 96 2 39 1 63 8 81 3 18 3 10 8 0 S u m f i n e s 89 0 + 9 2 9 + 1 0 8 6 + 1 1 3 9 19 5 S 0 7 Ra t e B a s e 44 0 20 7 00 0 18 0 15 6 66 1 28 1 59 2 10 0 82 8 99 3 06 7 80 1 53 2 , 08 7 29 3 95 5 04 5 91 1 0 i n e 14 6 3 19 6 S 0 8 Ac c o u n t 3 6 1 62 7 00 0 22 9 71 8 31 9 96 7 84 1 28 9 32 3 70 , 92 1 44 6 18 , 33 6 0 S u m f i n e s 94 3 - 9 5 3 19 7 S 0 9 Ac c o u n t 3 6 2 72 3 , 00 0 22 3 82 1 66 0 , 18 8 99 4 44 1 35 7 54 1 87 3 58 9 46 0 97 4 15 2 44 6 0 S u m f i n e s 95 4 - 9 6 4 19 8 S 1 0 Ac c o u n t 3 6 4 / 3 6 5 04 1 00 0 14 5 21 7 96 5 97 9 28 , 7 9 1 66 3 42 2 , 32 8 90 0 25 2 81 5 56 1 0 S u m f i n e s 97 6 - 9 9 7 19 9 S 1 1 Ac c o u n t 36 6 1 3 6 7 06 6 , 00 0 78 1 09 0 5,4 0 7 13 8 15 2 11 3 47 8 81 3 93 6 98 2 30 9 86 4 0 S u m f i n e s 99 8 - 1 0 1 9 20 0 S 1 2 Ac c o u n t 3 6 8 42 , 80 1 00 0 01 9 83 0 72 9 45 2 13 , 7 3 0 54 9 99 2 83 5 32 8 , 33 5 0 S u m f i n e s 10 2 0 - 1 0 3 0 20 1 S 1 3 Ac c o u n t 3 6 9 52 0 00 0 28 5 86 7 4,4 5 5 17 7 48 9 58 9 28 9 36 8 0 S u m f i n e s 10 3 1 - 1 0 4 1 20 2 S 1 4 Ac c o u n t 3 7 0 16 6 , 00 0 09 9 78 9 11 5 37 0 53 2 , 4 2 3 75 8 20 0 35 3 46 0 0 S u m i n e s 10 4 2 - 1 0 5 2 20 3 S 1 5 Ac c o u n t 3 7 3 80 9 , 00 0 80 9 00 0 0 S u m f i n e s 10 7 5 - 1 0 8 5 20 4 S 1 6 Di s t O p E x p S u b t o t a l 95 9 , 00 0 86 3 , 7 7 7 31 4 13 9 46 0 , 81 8 11 0 52 7 52 7 90 9 12 4 30 3 0 S u m f i n e s 26 9 - 2 8 2 + f i n e 2 8 6 20 5 S 1 7 Di s t M t E x p S u b t o t a l 12 7 , 00 0 34 5 , 4 8 8 35 1 18 5 91 4 39 3 27 6 , 81 2 38 9 84 5 16 5 88 7 0 S u m f i n e s 29 0 - 3 0 3 20 6 S 1 8 Cu s t A c c t g E x p S u b t o t a l 78 7 00 0 97 2 98 5 65 3 46 6 87 4 22 , 17 5 67 6 44 3 38 1 0 S u m f i n e s 31 2 - 3 2 1 + f i n e s 3 2 4 - 3 2 8 20 7 S 1 9 O& M E x p e x c l A & G 69 9 00 0 03 7 , 53 5 8,4 8 3 65 8 20 , 4 5 4 90 5 72 0 53 5 79 4 00 6 1.5 1 8 80 6 68 9 55 5 0 f i n e 36 9 20 8 S 2 0 Pro d & T r a n s O & M E x p 00 7 00 0 31 1 91 2 73 5 28 0 15 7 79 2 02 3 09 4 18 8 , 30 5 29 3 22 1 29 7 39 5 0 f i n e 20 3 + f i n e 2 6 4 20 9 S 2 1 La b o r p r r l 1 J T o t a l 43 5 , 16 1 02 0 23 5 73 2 80 8 71 9 56 6 59 5 57 5 08 1 , 55 6 12 4 86 6 16 0 55 4 0 f i n e 14 7 9 21 0 S 2 2 La b o r O & M e x c l A & G 25 6 68 1 35 5 93 5 02 5 , 7 9 8 80 0 27 1 62 4 , 4 9 9 14 1 13 3 14 6 17 5 16 2 87 0 0 S u m f i n e s 14 7 9 - 1 4 8 6 21 1 S 2 3 Co r p o r a t e C o s t A l b c a t o r 00 0 53 2 11 6 16 1 10 7 0 2 5 % S 1 9 , 2 5 % S 2 2 , 2 5 % C O 1 , 2 5 % S 2 4 21 2 S 2 4 Ne t p r r l 1 J P l a n t 46 3 ; 4 1 4 00 0 18 8 02 6 89 3 48 6 02 1 10 7 74 6 54 9 18 5 , 97 8 28 4 67 3 74 3 34 3 94 0 54 3 0 S u m f i n e s 8 9 0 92 9 , 1 0 8 6 , 1 1 6 5 , 1 2 0 4 , 1 3 6 1 21 3 S 2 5 Op e n 0 O p e n 21 4 S 2 6 Op e n 0 O p e n 21 5 S 2 7 Op e n 0 O p e n 21 6 x x x Op e n 0 D u m m y t o av o i d DIV / O me s s a g e Ex h i b i t 2 0 6 6/1 7 / 2 0 0 4 Ex h i b i t 2 0 6 , P a g e 3 3 De n n i s P e s e a u Po t l a t c h C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Fu n c t i o n a l A l l o c a t i o n T a b l e s 16 - J u n - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 10 : 4 2 A M Co m m o n C o s t s b y 4 - F a c t o r (a i ) (a D (a k ) (a l ) (a m ) (a n ) (a o ) (a p ) (a q ) (a r ) (a s ) (a t ) (a u ) (a v ) (a w ) (a x ) (a y ) Pr o d u c t i o n F u n c t i o n F a c t o r T a b l e ( p f a c t o r ) Cl a s s Fa c t o r N a m e P0 1 P0 2 P0 3 P0 4 P0 5 P0 6 P0 7 P0 8 P0 9 To t a l F a c t o r 10 0 10 0 10 0 10 0 20 0 21 1 5,4 8 6 39 9 39 1 00 1 Co i n c i d e n t P e a k 35 . 30 . 10 0 10 0 02 1 4, 4 3 6 34 9 55 6 E0 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 64 . 4 3 69 . 10 0 19 0 05 0 05 0 83 5 xx x Op e n xx x Op e n MW H G e n Th e r m a l P C Hy d r o P C Oth e r P C P0 1 + T 0 1 CS P l t CS N D CS D e p r CS O & M Tr a n s m i s s i o n F u n c t i o n F a c t o r T a b l e ( t f a c t o r ) Cl a s s Fa c t o r N a m e T0 1 T0 2 T0 3 T0 4 To t a l F a c t o r 10 0 00 1 Co i n c i d e n t P e a k 10 0 E0 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n xx x Op e n Av g P C Dis t r i b u t i o n F u n c t i o n F a c t o r T a b l e ( d f a c t o r ) Cl a s s Fa c t o r N a m e X0 1 X0 2 X0 3 X0 4 X0 5 X0 6 X0 7 X0 8 X0 9 X1 0 X1 1 X1 2 X1 3 X1 4 X1 5 To t a l F a c t o r 10 0 27 0 4 23 3 9 9 10 0 10 0 10 0 10 0 10 0 10 0 10 0 10 0 00 2 NC P - AI I 10 0 00 3 NC P - w/o D A 25 3 7 20 2 1 2 00 4 DA S c h 2 5 13 3 9 00 7 DA S t r e e t a n d A r e a L i g h t s CO 2 Av g C u s t o m e r s - S e c o n d a r y 10 0 C0 4 Wt Cu s t o m e r s - M e t e r s 10 0 C0 5 DA S t r e e t & A r e a L i g h t s 10 0 00 5 DA S c h 2 5 P 18 4 8 00 6 NC P - Se c o n d a r y 1. 4 1 10 0 00 8 NC P - Pr i m a r y 93 . 98 . 95 . 95 . 4 8 #3 6 0 #3 6 1 #3 6 2 #3 6 4 #3 6 5 #3 6 6 #3 6 7 #3 6 8 #3 6 9 #3 7 0 #3 7 3 Cu s t o m e r A c c o u n t i n g F u n c t i o n F a c t o r T a b l e ( a f a c t o r ) Cl a s s Fa c t o r N a m e K0 1 K0 2 K0 3 K0 4 To t a l F a c t o r 10 0 10 0 24 6 7 C0 1 Av g C u s t o m e r s - A l l 10 0 24 4 0 C0 3 Wt C u s t o m e r s - Me t e r R e a d i n g 10 0 C0 6 DA H a n d b i l l e d xx x Op e n Bi l l i n g Cu s t o m e r I n f o r m a t i o n F u n c t i o n F a c t o r T a b l e ( i f a c t o r ) Cl a s s Fa c t o r N a m e 10 1 10 2 10 3 10 4 To t a l F a c t o r 10 0 13 6 2 C0 1 Av g C u s t o m e r s - A l l 10 0 S0 1 Pr o d u c t i o n P l a n t 13 1 6 xx x Op e n DS M Ex h i b i t 2 0 6 , P a g e 3 4 Ex h i b i t 2 0 6 De n n i s P e s e a u 6/ 1 7 1 2 0 0 4 Po t l a t c h As s i g n AV I S T A U T I L I T I E S Sc e n a r i o : P o t l a t c h R e v i s e d C a s e Fu n c t i o n a l A l l o c a t i o n T a b l e s La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Co m m o n C o s t s b y 4 - Fa c t o r (a i ) (a j ) (a k ) (a l ) (a m ) (a n ) (a o ) Sa l e s F u n c t i o n F a c t o r T a b l e ( s f a c t o r ) Cl a s s Fa c t o r N a m e V0 1 V0 2 V0 3 V0 4 To t a l F a c t o r 10 0 10 0 10 0 E0 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 C0 1 Av g C u s t o m e r s - A l l 10 0 xx x Op e n Mis c e l l a n e o u s F u n c t i o n F a c t o r T a b l e ( m f a c t o r ) Cl a s s Fa c t o r N a m e M0 1 M0 2 M0 3 M0 4 To t a l F a c t o r 10 0 10 0 10 0 10 0 S0 5 Pf T l D P l a n t 10 0 S2 1 La b o r P f T l D T o t a l 10 0 S2 2 La b o r O & M e x e l A & G 10 0 S2 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 Pla n t R e l a t e d To t a l L a b o r PT D L a b o r Ex h i b i t 2 0 6 6/ 1 7 / 2 0 0 4 Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n 16 - J u n - O O 10 : 4 2 A M (a p ) (a q ) (a r ) (a s ) (a t ) (a u ) (a v ) (a w ) (a x ) (a y ) Ex h i b i t 2 0 6 Pa g e 3 5 De n n i s Pe s e a u Po t l a t c h SCHEDULE 7 Long-Te~ Fi~ and Short-Te~ Fi~ Point-To-Point Transmission Service The Transmission Customer shall compensate the Transmission Provider each month for Reserved Capacity up to the sum of the applicable charges set forth below: 1) Yearly delivery: one-twelfth of the demand charge of $ 16.79/kW of Reserved Capacity per year. 2) Monthly delivery: $1.40/kW of Reserved Capacity per month. 3) Weekly delivery: $3230/kW of Reserved Capacity per week. 4) Daily delivery: $O646/kW of Reserved Capacity per day. The total demand charge in any week, pursuant to a reservation for Daily delivery, shall not exceed the rate specified in section (3) above times the highest amount kilowatts of Reserved Capacity in any day during such week. 5) Discounts: Three principal requirements apply to discounts for transmission service as follows (1) any offer of a discount made by the Transmission Provider must be announced to all Eligible Customers solely by posting on the OASIS, (2) any customer-initiated requests for discounts (including requests for use by one s wholesale merchant or an affiliate s use) must occur solely by posting on the OASIS, and (3) once a discount is negotiated, details must be immediately posted on the OASIS. For any discount agreed upon for service on a path, from the Point(s) of Receipt to the Point(s) of Delivery, the Transmission Provider must offer the same discounted transmission service rate for the same time period to all Eligible Customers on all unconstrained transmission paths that go to the same Point(s) of Delivery on the Transmission System.If the Transmission Provider offers an affiliate a rate discount or attributes a discounted transmission rate to its own transactions, the Transmission Provider must offer at the same time the same discounted Firm Point-To-Point Transmission Service rate to all Eligible Customers on the same path and on all unconstrained transmission paths. Information regarding any firm transmission discounts must be posted on the OASIS EXHIBIT NO. 207 Case Nos. A VU-E-O4-1 and A VU-04- D. Peseau, Potlatch June 21 , 2004 Page 1 of 10 pursuant to Part 37 of the Commission s regulations. In addition, discounts to non-affiliates must be offered in a not unduly discriminatory manner. SCHEDULE 8 Non-Firm Point-To-Point Transmission Service The Transmission Customer shall compensate the Transmission Provider for Non- Firm Point- To-Point Transmission Service up to the sum of the applicable charges set forth below: 1) Monthly delivery: $1.40/kW of Reserved Capacity per month. 2) Weekly delivery: $3230/kW of Reserved Capacity per week. 3) Daily delivery: $O646/kW of Reserved Capacity per day. The total demand charge in any week, pursuant to a reservation for Daily delivery, shall not exceed the rate specified in section (2) above times the highest amount in kilowatts of Reserved Capacity in any day during such week. 4) Hourly delivery: The basic charge shall be that agreed upon by the Parties at the time this service is reserved and in no event shall exceed O/MWH. The total demand charge in any day, pursuant to a reservation for Hourly delivery, shall not exceed the rate specified in section (3) above times the highest amount in kilowatts of Reserved Capacity in any hour during such day. In addition, the total demand charge in any week, pursuant to a reservation for Hourly or Daily delivery, shall not exceed the rate specified in section (2) above times the highest amount in kilowatts of Reserved Capacity in any hour during such week. 5) Discounts: Three principal requirements apply to discounts for transmission service as follows (1) any offer of a discount made by the Transmission Provider must be announced to all Eligible Customers solely by posting on the OASIS, (2) any customer-initiated requests for discounts (including requests for use by one s wholesale merchant or an affiliate s use) must occur solely by posting on the OASIS, and (3) once a discount is negotiated, details must be immediately posted on the OASIS. For any discount agreed upon for service on a path, from the Point(s) of Receipt to the Point(s) of Delivery, the EXHIBIT NO. 207 Case Nos. AVU-04-1 and AVU-G-04- D. Peseau, Potlatch June 21 , 2004 Page 2 of 10 Transmission Provider must offer the same discounted transmission service rate for the same time period to all Eligible Customers on all unconstrained transmission paths that go to the same Point(s) of Delivery on the Transmission System.If the Transmission Provider offers an affiliate a rate discount or attributes a discounted transmission rate to its own transactions, the Transmission Provider must offer at the same time the same discounted Non-Firm Point-To- Point Transmission Service rate to all Eligible Customers on the same path and on all unconstrained transmission paths. Information regarding any non-firm transmission discounts must be posted on the OASIS pursuant to Part 37 of the Commission s regulations. In addition, discounts to non-affiliates must be offered in a not unduly discriminatory manner. EXHIBIT NO. 207 Case Nos. AVU-E-O4-1 and AVU-04- D. Peseau, PotlatchJune 21, 2004 Page 3 of 10 III. NETWORK INTEGRATION TRANSMISSION SERVICE Preamble The Transmission Provider will provide Network Integration Transmission Service pursuant to the applicable terms and conditions contained in the Tariff and Service Agreement. Network Integration Transmission Service allows the Network Customer to integrate, economically dispatch and regulate its current and planned Network Resources to serve its Network Load in a manner comparable to that in which the Transmission Provider utilizes its Transmission System to serve its Native Load Customers. Network Integration Transmission Service also may be used by the Network Customer to deliver economy energy purchases to its Network Load from non-designated resources on an as-available basis without additional charge. Transmission service for sales to non-designated loads will be provided pursuant to the applicable terms and conditions of Part n of the Tariff. 28 Nature of Network Integration Transmission Service 28.1 Scope of Service: Network Integration Transmission Service is a transmission service that allows Network Customers to efficiently and economically utilize their Network Resources (as well other non-designated generation resources) to serve their Network Load located in the Transmission Provider s Control Area and any additional load that may be designated pursuant to Section 31.3 of the Tariff. The Network Customer taking Network Integration Transmission Service must obtain or provide Ancillary Services pursuant to Section 3. 28.2 Transmission Provider Responsibilities: The Transmission Provider will plan, construct, operate and maintain its Transmission System in accordance with Good Utility Practice in order to provide the Network Customer with Network Integration Transmission Service over the Transmission Provider s Transmission System. The Transmission Provider, on behalf of its Native Load Customers, shall be required to designate resources and loads in the same manner as any Network Customer under Part m of this Tariff. This information must be consistent with the information used by the Transmission Provider to calculate available transmission capability. The Transmission EXHIBIT NO. 207 Case Nos. AVU-04-1 and AVU-04- D. Peseau, Potlatch June 21 , 2004 Page 4 of 10 Provider shall include the Network Customer Network Load in its Transmission System planning and shall, consistent with Good Utility Practice, endeavor to construct and place into service sufficient transmission capacity to deliver the Network Customer s Network Resources to serve its Network Load on a basis comparable to the Transmission Provider s delivery of its own generating and purchased resources to its Native Load Customers. 28.3 Network Integration Transmission Service: The Transmission Provider will provide firm transmission service over its Transmission System to the Network Customer for the delivery of capacity and energy from its designated Network Resources to service its Network Loads on a basis that is comparable to the Transmission Provider s use of the Transmission System to reliably serve its Native Load Customers. 28.4 Secondary Service: The Network Customer may use the Transmission Provider s Transmission System to deliver energy to its Network Loads from resources that have not been designated as Network Resources. Such energy shall be transmitted, on an as-available basis, at no additional charge. Deliveries from resources other than Network Resources will have a higher priority than any Non-Firm Point-To-Point Transmission Service under Part n of the Tariff. 28.5 Real Power Losses: Real power losses are associated with all transmission service. The Transmission Provider is not obligated to provide real power losses. The Network Customer is responsible for replacing losses associated with all transmission service as calculated by the Transmission Provider. The applicable real power loss factors are as follows: For all transmission facilities included in the transmission plant investment base used to calculate Network Integration Transmission Service rates, the applicable real power loss factor is 3.00%. For any other facilities, including Direct Assignment Facilities, the applicable real power loss factor shall be determined on a case by case basis. 28.6 Restrictions on Use of Service: The Network Customer shall not use Network Integration EXHIBIT NO. 207 Case Nos. AVU-E-O4-1 and AVU-G-O4- D. Peseau, Potlatch June 21 , 2004 Page 5 of 10 Transmission Service for (i) sales of capacity and energy to non-designated loads, or (ii) direct or indirect provision of transmission service by the Network Customer to third parties. All Network Customers taking Network Integration Transmission Service shall use Point-To-Point Transmission Service under Part of the Tariff for any Third-Party Sale which requires use of the Transmission Provider s Transmission System. cont. 31 Designation of Network Load 31.1 Network Load: The Network Customer must designate the individual Network Loads on whose behalf the Transmission Provider will provide Network Integration Transmission Service. The Network Loads shall be specified in the Service Agreement. 31.2 New Network Loads Connected With the Transmission Provider: The Network Customer shall provide the Transmission Provider with as much advance notice as reasonably practicable of the designation of new Network Load that will be added to its Transmission System. A designation of new Network Load must be made through a modification of service pursuant to a new Application. The Transmission Provider will use due diligence to install any transmission facilities required to interconnect a new Network Load designated by the Network Customer. The costs of new facilities required to interconnect a new Network Load shall be determined in accordance with the procedures provided in Section 32.4 and shall be charged to the Network Customer in accordance with Commission policies. 31.3 Network Load Not Physically Interconnected with the Transmission Provider: This section applies to both initial designation pursuant to Section 31.1 and the subsequent addition of new Network Load not physically interconnected with the Transmission EXHIBIT NO. 207 Case Nos. AVU-04-1 and AVU-G-O4- D. Peseau, Potlatch June 21 , 2004 Page 6 of 10 Provider. To the extent that the Network Customer desires to obtain transmis~ion service for a load outside the Transmission Provider s Transmission System, the Network Customer shall have the option of (i) electing to include the entire load as Network Load for all purposes under Part ill of the Tariff and designating Network Resources in connection with such additional Network Load, or (ii) excluding that entire load from its Network Load and purchasing Point-To-Point Transmission Service under Part n of the Tariff. To the extent that the Network Customer gives notice of its intent to add a new Network Load as part of its Network Load pursuant to this section the request must be made through a modification of service pursuant to a new Application. 31.4 New Interconnection Points: To the extent the Network Customer desires to add a new Point of Delivery or interconnection point between the Transmission Provider s Transmission System and a Network Load, the Network Customer shall provide the Transmission Provider with as much advance notice as reasonably practicable. 31.5 Changes in Service Requests: Under no circumstances shall the Network Customer s decision to cancel or delay a requested change in Network Integration Transmission Service ~.g. the addition of a new Network Resource or designation of a new Network Load) in any way relieve the Network Customer of its obligation to pay the costs of transmission facilities constructed by the Transmission Provider and charged to the Network Customer as reflected in the Service Agreement. However, the Transmission Provider must treat any requested change in Network Integration Transmission Service in a non-discriminatory manner. 31.6 Annual Load and Resource Information Updates: The Network Customer shall provide the Transmission Provider with annual updates of Network Load and Network Resource forecasts consistent with those included in its Application for Network Integration Transmission Service under Part ill of the Tariff. The Network Customer also shall provide the Transmission Provider with timely written notice of material changes in any other information provided in its Application EXHIBIT NO. 207 Case Nos. AVU-04-1 and AVU-G-O4- D. Peseau, Potlatch June 21 , 2004 Page 7 of 10 relating to the Network Customer s Network Load, Network Resources, its transmission system or other aspects of its facilities or operations affecting the Transmission Provider s ability to provide reliable service. cont. 34 Rates and Charges The Network Customer shall pay the Transmission Provider for any Direct Assignment Facilities, Ancillary Services, and applicable study costs, consistent with Commission policy, along with the following: 34.1 Monthly Demand Charge: The Network Customer shall pay a monthly Demand Charge, which shall be determined by multiplying its Load Ratio Share times one twelfth (1/12) of the Transmission Provider Annual Transmission Revenue Requirement specified in Attachment H. 34.2 Determination of Network Customer s Monthly Network Load: The Network Customer s monthly Network Load is its hourly load (including its designated Network Load not physically interconnected with the Transmission Provider under Section 31. coincident with the Transmission Provider s Monthly Transmission System Peak. 34.3 Determination of Transmission Provider s Monthly Transmission System Load: The Transmission Provider s monthly Transmission System load is the Transmission Provider s Monthly Transmission System Peak minus the coincident peak usage of all Firm Point- To-Point Transmission Service customers pursuant to Part n of this Tariff plus the Reserved Capacity of all Firm Point- To-Point Transmission Service customers. 34.4 Redispatch Charge: The Network Customer shall pay a Load Ratio Share of any redispatch costs allocated between the Network Customer and the EXHIBIT NO. 207 Case Nos. AVU-E-O4-1 and AVU-G-O4- D. Peseau, Potlatch June 21 , 2004 Page 8 of 10 Transmission Provider pursuant to Section 33. To the extent that the Transmission Provider incurs an obligation to the Network Customer for redispatch costs in accordance with Section 33, such amounts shall be credited against the Network Customer s bill for the applicable month. 34.5 Stranded Cost Recovery: The Transmission Provider may seek to recover stranded costs from the Network Customer pursuant to this Tariff in accordance with the terms, conditions and procedures set forth in FERC Order No. 888. However, the Transmission Provider must separately file any proposal to recover stranded costs under Section 205 of the Federal Power Act. EXHIBIT NO. 207 Case Nos. AVU-04-1 and AVU-G-O4- D. Peseau, Potlatch June 21 , 2004 Page 9 of 10 1.18 Load Ratio Share: Ratio of a Transmission Customer s Network Load to the Transmission Provider s total load computed in accordance with Sections 34.2 and 34.3 of the Network Integration Transmission Service under Part ill the Tariff and calculated on a rolling twelve month basis EXHIBIT NO. 207 Case Nos. AVU-E-O4-1 and AVU-G-O4- D. Peseau, Potlatch June 21 , 2004 Page 10 of 10 Up d a t e o f C o m p u t a t i o n o f D C F E q u i t y C o s t E s t i m a t e s w i t h Dr . 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() ) m ~ "1 J ) ( .. . , "'T ;2 C 1 Exhibit No. Page 2 of 2 Revised Computation of Dr. Avera s Schedule WEA-4 Based on Baa-rated Public Utility Bond Rates Baa-rated Allowed Public Utility Risk Year ROE Bond Yield Premium 1974 13.10%84%26% 1975 13.20%10.96%24% 1976 13.10%82%28% 1977 13.30%06%24% 1978 13.20%62%58% 1979 13.50%10.96%54% 1980 14.23%13.95%28% 1981 15.22%16.60%38% 1982 15.78%16.45%67% 1983 15.36%14.20%16% 1984 15.32%14.53%79% 1985 15.20%12.96%24% 1986 13.93%10.00%93% 1987 12.99%10.53%2.46% 1988 12,79%11 .00%79% 1989 12.97%97%00% 1990 12.70%1 0.06%64% 1991 12.55%55%00% 1992 12.09%86%23% 1993 11.41%91%50% 1994 11.34%63%71% 1995 11.55%29%26% 1996 11.39%17%22% 1997 11.40%95%3.45% 1998 11.66%26%4.40% 1999 10.77%88%89% 2000 11 .43%36%07% 2001 11,08%02%06% 2002 11. 16%02%14% Average 10.32%56% Regr~ssion Output Current Equity Risk Premium Constant Std Err of Y Est R Squared No. of Observations Degrees of Freedom 0747 0057 8306 Average Yield over Study Period June 2004 Baa-rated utility bond yield Change in Yield 10.32% 56% 76% X Coefficient(s: Std Err of Coef t-statistic -0.4755 0413 11. Risk premiumlinterest rate relationship Adjustment to Average Risk Premium -47.55% 79% Average risk premium over Study Peria( Adjusted risk premium Current Equit~ Cost Estimate 56% 35% 10. 6/10/04 EXHIBIT NO. 209 Case Nos. AVU-04-1 and AVU-G-04- D. Peseau, PotlatchJune 21, 2004 Page 2 of 2 Revised Computation of Dr. Avera s Schedule WEA- 5&P Electric companies Year Retum Index 1945 000 1946 0.49%0995 1947 12.17%0874 1948 47%887 1949 2449%104 1950 27%162 1951 17.25%363 1952 19.66%631 1953 919%780 1954 2346%198 1955 12.33%469 1956 83%539 1957 10.29%800 1958 38.35%874 1959 77%059 1960 21.84%946 1961 28.89%374 1962 70%483 1963 10.29%150 1964 15.36%8248 1965 99%495 1966 34%126 1967 67%909 1968 66%594 1969 13.42%7.441 1970 12.59%377 1971 26%567 1972 19%926 1973 1871%256 1974 25.36%416 1975 50 . 39%145 1976 23.53%10.061 1977 21%10.988 1978 78%10.572 1979 51%10.626 1980 86%11.355 1981 20.45%13.677 1982 35.59%18.545 1983 13.36%21.023 1984 24.72%26.219 1985 25.34%32.863 1986 28.06%42.085 1987 31%39.008 1988 17.16%45.702 1989 31.48%60.089 1990 06%61.327 1991 28.91%79.057 1992 45%83.365 1993 12.56%93.836 1994 1317%81.478 1995 30.15%106.043 1996 32%105.704 1997 25.03%132.161 1998 15.04%152.038 1999 18.93%123.258 2000 51.67%188.945 2001 14.78%159.314 2002 14.41%136.357 Averages 10.28%01% Premiums Current A-rated utility bond Equity cost 6/10104 Exhibit No Rated Utility bondsReturn Inaex 000 028 004 033 125 1134 077 124 145 216 209 112 194 151 158 240 292 414 439 513 500 432 364 374 276 383 607 725 794 747 850 261 353 2361 268 222 210 3135 349 922 026 228 266 937 056 634 10.016 11.195 12.054 13.179 15.287 17.157 19.408 20.931 19.757 21.093 22.738 26.185 91% 41% 86% 93% 75% 03% 37% 93% 618% 61% 01% 39% 61% 60% 06% 25% 939% 82% 10% 82% 55% -4.78% 75% 11% 34% 16.22% 37% 98% 63% 89% 22.21% 08% 36% 94% 05% 54% 41.86% 83% 17.11% 28.16% 23.90% 61% 10.71% 16.13% 18% 16.01% 11.77% 67% 33% 16.00% 12.23% 13.12% 85% 61% 76% 80% 15.16% 27%90% Arithmetic Geometric01% 3.11%1% 6. 10.1% 9. EXHIBIT NO. 210 Case Nos. AVU-E-O4-1 and AVU-04- D. Peseau, Potlatch June 21 , 2004 Summary of Dr. Avera s Estimates and Updated and Correc~ Equity Cost Estimates for Dr. Avera s Samples of Electric Util '----. Dr. Avera Updated with and Flotation Costs Corrected DCF 10.40/0 9, 3 %1 " Risk premium WEA-4 11.40/0 10.80/0 10.90/0 50/0 Risk premium WEA-10.80/0 20/0 10,10/0 20/0 CAPM 11.90/0 10,90/0 00/0 verage-11.10/0 10,10/0 Recommended 11.50/0 Difference between Dr. Avera s recommended ROE and average of updated equity cost estimates 40/0 Note: Average of 10.1 % is simple average of the results of the three methods, 6/1 0/04 EXHIBIT NO. 211 Case Nos. AVU-04-1 and AVU-04- D. Peseau, Potlatch June 21 , 2004 Baa Bond Rates October 2001 to April 2004 October 2001 November 2001 December 2001 January 2002 February 2002March 2002 Apri I 2002May 2002June 2002July 2002August 2002 September 2002 October 2002 November 2002 December 2002January 2003 February 2003March 2003 Apri I 2003May 2003June 2003July 2003August 2003 September 2003 October 2003 November 2003 December 2003 January 2004 February 2004March 2004 Apri I 2004 Baa Bond Yields (010) Decrease since October 2001 6/10/04 EXHIBIT NO. 212 Case Nos. AVU-E-O4-1 and AVU-04- D. Peseau, Potlatch June 21 , 2004 CERTIFICATE OF SERVICE I HEREBY CERTIFY that on this 21 st day of June 2004, I caused to be served a true and correct copy of the foregoing document by the method indicated below, and addressed to the following: Jean Jewell Idaho Public Utilities Commission 472 W. Washington Street O, Box 83720 Boise, ID 83720-0074 ) U.S. Mail ( ~ Hand Delivered ) Overnight Mail ) Facsimile Scott Woodbury John Hammond Idaho Public Utilities Commission 472 W, Washington Street O. Box 83720 Boise, ID 83720-0074 swoodbu~puc.state.id. us jhammon~puc.state.id. us ) U.S. Mail (JHand Delivered ) Overnight Mail ) Facsimile ) E-Mail David J. Meyer Senior Vice President and General Counsel A vista Corporation O. Box 3727 1411 E. Mission Ave" MSC- Spokane, W A 99220-3727 david.meyer~avistacorp, com ) U.S, Mail ) Hand Delivered ( yIJ Overnight Mail ) Facsimile ) E-Mail Kelly Norwood Vice President, State and Federal Regulation A vista Utilities O. Box 3727 1411 E. Mission Ave., MSC- 7 Spokane, WA 99220-3727 kelly ,norwood~avistacorp ,com ) U.S. Mail ) Hand Delivered ( v1 Overnight Mail ) Facsimile ) E-Mail Dennis E, Peseau, Ph. Utility Resources, Inc. 1500 Liberty Street SE, Ste. 250 Salem, OR 97302 dpeseau~excite.com (v1 U,S. Mail ) Hand Delivered ) Overnight Mail ) Facsimile ) E-Mail Charles L.A. Cox EV ANS, KEANE 111 Main Street P ,0. Box 659 Kellogg, ID 83837 ccox~usamedia. J U.S. Mail J Hand Delivered (v1 Overnight Mail J Facsimile J E-Mail Michael Karp 147 Appaloosa Lane Bellingham, W A 98229 michael~awish.net J U.S. Mail ( ~ Hand Delivered J Overnight Mail J Facsimile J E-Mail J U.S. Mail ( 1 Hand Delivered ( v1 Overnight Mail J Facsimile J E-Mail Brad M. Purdy Attorney at Law 2019 N. ih Street Boise, ID 83702 bmpurdy~hotmail,com Anthony J. Yankel 29814 Lake Road Bay Village, OH 44140 J U,S. Mail J Hand Delivered ( v1 Overnight Mail J Facsimile J E-Mail Jbdi(!;.tMuW hv Conley E. Ward