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Rocky Mountain Power

Exhibit RMP_(BSD-2)
Docket No. 20000- -ER-10
Witness: Brian S. Dickman

BEFORE THE WYOMING PUBLIC SERVICE


COMMISSION

ROCKY MOUNTAIN POWER

Exhibit Accompanying Direct Testimony of Brian S. Dickman

Test Period Results of Operations


December 2011

November 2010
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Rocky Mountain Power Page 1.0
WYOMING
Normalized Results of Operations' 2010 PROTOCOL
Twelve Months Ending December 31, 2011
(1) (2) (3) (4) (5) (6)
(3)· (1) Ref. Page 1.1 (3) + (4) + (5)

Total Normalized
NPC·Related Non·NPC Related Total Adjusted NPC·Related Non·NPC Related Results with
Results Results Results Price Change Price Change Price Change
Operating Revenues:
2 General Business Revenues 180,042,803 386,731,131 566,773,934 61,337,979 36,567,123 664,679,036
3 Interdepartmental
4 Special Sales 78,264,296 34,812 78,299,108 78,299,108
5 Other Operating Revenues 18,247,569 18,247,569 18,247,569
6 Total Operating Revenues 258,307,099 405,013,512 663,320,611 61,337,979 36,567,123 761,225,713
7
8 Operating Expenses:
9 Steam Production 129,425,171 51,308,602 180,733,772 180,733,772
10 Nuclear Production
11 Hydro Production 7,160,729 7,160,729 7,160,729
12 Other Power Supply 167,974,894 17,605,890 185,580,784 185,580,784
13 Transmission 22,245,014 8,775,911 31,020,925 31,020,925
14 Distribution 24,022,007 24,022,007 24,022,007
15 Customer Accounting 7,568,923 7,568,923 186,768 7,755,691
16 Customer Service & Info 1,739,143 1,739,143 1,739,143
17 Sales
18 Administrative & General 21,928,522 21,928,522 21,928,522
19
20 Total O&M Expenses 319,645,078 140,109,727 459,754,806 459,764,806
21
22 Depreciation 79,443,529 79,443,529 79,443,529
23 Amortization 6,169,437 6,169,437 6,169,437
24 Taxes Other Than Income 19,131,545 19,131,545 293,715 19,425,260
25 Income Taxes· Federal (20,493,632) 1,315,916 (19,177,716) 20,493,632 12,056,907 13,372,824
26 Income Taxes· State (2,784,744) 1,540,605 (1,244,140) 2,784,744 1,638,333 3,178,938
27 Income Taxes· Def Net 30,160,631 30,160,631 30,160,631
28 Investment Tax Credit Adj. (113,270) (113,270) (113,270)
29 Misc Revenue & Expense (1,977,785) (1,977,785) (1,977,785)
30
31 Total Operating Expenses: 296,366,702 275,780,335 572, 147,037 23,278,377 14,175,724 609,601,138
32
33 Operating Rev For Return: (38059603) 129233176 91 173573 38059603 22391 399 151 624575
34
35 Rate Base:
36 Electric Plant In Service 3,217,510,168 3,217,510,168 3,217,510,168
37 Plant Held for Future Use 1,696,219 1,696,219 1,696,219
38 Misc Deferred Debits 14,021,540 14,021,540 14,021,540
39 Elec Plant Acq Adj 8,644,517 8,644,517 8,644,517
40 Nuclear Fuel
41 Prepayments 4,102,206 4,102,206 4,102,206
42 Fuel Stock 36,923,272 36,923,272 36,923,272
43 Material & Supplies 26,140,595 26,140,595 26,140,595
44 Working Capital 5,875,500 5,875,500 5,875,500
45 Weatherization Loans 72,987 72,987 72,987
46 Misc Rate Base 13,549 13,549 13,549
47
48 Total Electric Plant: 3,315,000,551 3,315,000,551 3,315,000,551
49
50 Rate Base Deductions:
51 Accum Prov For Deprec (1,011,971,847) (1,011,971,847) (1,011,971,847)
52 Accum Prov For Amort (64,783,922) (64,783,922) (64,783,922)
53 Accum Def Income Tax (403,890,974) (403,890,974) (403,890,974)
54 Unamortized ITC (662,171) (662,171) (662,171)
55 Customer Adv For Const (5,639,506) (5,639,506) (5,639,506)
56 Customer Service Deposits
57 Misc Rate Base Deductions (13,712,131) (13,712,131) (13,712,131)
58
59 Total Rate Base Deductions (1,500,660,551 ) (1,500,660,551 ) (1,500,660,551 )
60
61 Total Rate Base: 1 814340001 1 814340001 1 814340001
62
63 Return on Rate Base 5.025% 8.357%
64
65 Return on Equity 4.325% 10.600%

Ref. Page 1.1


Rocky Mountain Power Page 1.1
WYOMING
Normalized Results of Operations - 2010 PROTOCOL
Twelve Months Ending December 31, 2011

(1) (2) (3)


Total Adjusted Results with
Results Price Change Price Change
Operating Revenues:
2General Business Revenues 566,773,934 97,905,102 664,679,036
3Interdepartmental
4Special Sales 78,299,108
5Other Operating Revenues 18,247,569
6 Total Operating Revenues 663,320,611
7
8 Operating Expenses:
9 Steam Production 180,733,772
10 Nuclear Production
11 Hydro Production 7,160,729
12 Other Power Supply 185,580,784
13 Transmission 31,020,925
14 Distribution 24,022,007
15 Customer Accounting 7,568,923 186,768 7,755,691
16 Customer Service & Info 1,739,143
17 Sales
18 Administrative & General 21,928,522
19
20 Total O&M Expenses 459,754,806
21
22 Depreciation 79,443,529
23 Amortization 6,169,437
24 Taxes Other Than Income 19,131,545 293,715 19,425,260
25 Income Taxes - Federal (19,177,716) 32,550,539 13,372,824
26 Income Taxes - State (1,244,140) 4,423,078 3,178,938
27 Income Taxes - Def Net 30,160,631
28 Investment Tax Credit Adj. (113,270)
29 Mise Revenue & Expense (1,977,785)
30
31 Total Operating Expenses: 572,147,037 37,454,100 609,601,138
32
33 Operating Rev For Return: 91173573 60451002 151 624575
34
35 Rate Base:
36 Electric Plant In Service 3,217,510,168
37 Plant Held for Future Use 1,696,219
38 Misc Deferred Debits 14,021,540
39 Elec Plant Acq Adj 8,644,517
40 Nuclear Fuel
41 Prepayments 4,102,206
42 Fuel Stock 36,923,272
43 Material & Supplies 26,140,595
44 Working Capital 5,875,500
45 Weatherization Loans 72,987
46 Misc Rate Base 13,549
47
48 Total Electric Plant: 3,315,000,551 3,315,000,551
49
50 Rate Base Deductions:
51 Accum Prov For Deprec (1,011,971,847)
52 Accum Prov For Arnort (64,783,922)
53 Accurn Def Incorne Tax (403,890,974)
54 Unamortized ITC (662,171)
55 Customer Adv For Const (5,639,506)
56 Customer Service DepOSits
57 Mise Rate Base Deductions (13,712,131)
58
59 Total Rate Base Deductions (1,500,660,551) (1,500,660,551 )
60
61 Total Rate Base: 1 814340001 1 814340001
62
63 Retum on Rate Base 5.025% 8.357%
64
65 Return on Equity 4.325% 10.600%
66
67 TAX CALCULATION:
68 Operating Revenue 100,799,079 97,424,619 198,223,698
69 Other Deductions
70 Interest (AFUDC) (3,914,514) (3,914,514)
71 Interest 49,207,078 49,207,078
72 Schedule "M" Additions 110,004,416 110,004,416
73 Schedule "M" Deductions 190,146,170 190,146,170
74 Income Before Tax (24,635,240) 97,424,619 72,789,379
75
76 State Income Taxes (1,244,140) 4,423,078 3,178,938
77 Taxable Income (23391 100) 93001541 69610441
78
79 Federal Income Taxes + Other (19177 716) 32550539 13372 824

Ref. Page 2.2


Rocky Mountain Power Page 1.2
WYOMING
Normalized Results of Operations - 2010 PROTOCOL
Twelve Months Ending December 31,2011

Net Rate Base $ 1,814,340,001 Ref. Page 1.1


Return on Rate Base Requested 8.357% Ref. Page 2.1

Revenues Required to Earn Requested Return 151,624,575


Less Current Operating Revenues (91,173,573)

Increase to Current Revenues 60,451,002


Net to Gross Burnp-up 161,96%

Price Change Required for Requested Return $ 97,905,102

Requested Price Change $ 97,905,102


Uncollectible Percent 0,191% Ref, Page 1,3
Increased Uncollectible Expense $ 186,768

Requested Price Change $ 97,905,102


Franchise Tax 0.300% Ref, Page 1,3
Revenue Tax 0,000% Ref, Page 1.3
Resource Supplier Tax 0.000% Ref. Page 1.3
Gross Receipts 0.000% Ref, Page 1,3
Increase Taxes Other Than Incorne $ 293,715

Requested Price Change $ 97,905,102


Uncollectible Expense (186,768)
Taxes Other Than Income (293,715)
Income Before Taxes $ 97,424,619

State Effective Tax Rate 4.54% Ref. Page 2.1


State Income Taxes $ 4,423,078

Taxable Income $ 93,001,541


Federal Income Tax Rate 35.00% Ref, Page 2.1
Federal Income Taxes $ 32,550,539

Operating Income 100.000%


Net Operating Income 61.744% Ref. Page 1,3
Net to Gross Bump-Up 161,96%
Rocky Mountain Power Page 1.3
WYOMING
Normalized Results of Operations - 2010 PROTOCOL
Twelve Months Ending December 31, 2011

Operating Revenue 100.000%

Operating Deductions
Uncollectible Accounts 0.191% See Note (1) Below
Taxes Other - Franchise Tax 0.300%
Taxes Other - Revenue Tax 0.000%
Taxes Other - Resource Supplier 0.000%
Taxes Other - Gross Receipts 0.000%

SUb-Total 99.509%

State Income Tax @ 4.54% 4.518%

Sub-Total 94.992%

Federal Income Tax @ 35.00% 33.247%

Net Operating Income 61.744%

(1) Uncollectible Accounts :: _-=1:,::,0....,8:::1:,::,2-:0:-:20-:-_ Pg 2.12, WYOMING Situs from Account 904
566,773,934 Pg. 2.2, General Business Revenues
Page 1.4
Rocky Mountain Power
Normalized Results of Operations
Adjustment Summary
Twelve Months Ending December 31, 2011
Tab 3 Tab 4 Tab 5 Tab 6

WYOMING
TOTAL COMPANY ALLOCATED Depreciation &
ACTUAL RESULTS ACTUAL RESULTS Net Power Cost Amortization
JUNE 2010 JUNE 2010 Revenue Adjustments O&M Adjustments Adjustments Adjustments
1 Operating Revenues:
2 General Business Revenues 3,531,064,561 527,810,549 38,963,385
3 Interdepartmental
4 Special Sales 582,689,682 90,977,347 (12,678,239)
5 Other Operating Revenues 296,074,722 34,884,843 (15,385,081) (1,658,107) 405,913
6 Total Operating Revenues 4,409,828,965 653,672,739 23,578,304 (1,658,107) (12,272,326)
7
8 Operating Expenses:
9 Steam Production 922,394,908 157,007,748 2,258,743 21,467,281
10 Nuclear Production
11 Hydro Production 38,391,334 6,081,824 291,670
12 Other Power Supply 956,283,650 163,768,453 307,741 18,549,236
13 Transmission 161,821,260 28,888,825 (68,178) 234,880 1,965,398
14 Distribution 213,670,478 20,852,955 1,669,052
15 Customer Accounting 90,779,128 7,486,264 220,691
16 Customer Service & Info 105,668,821 3,230,178 (1,491,035)
17 Sales
18 Administrative & General 153,460,561 22,623,289 (1,242,532)
19
20 Total O&M Expenses 2,662,470,141 409,939,536 (68,178) 2,249,209 41,981,915
21
22 Depreciation 479,131,582 67,927,269 9.476,916
23 Amortization 43,823,879 6,679,256 199,682
24 Taxes Other Than Income 129,162,101 16,516,665
25 Income Taxes· Federal (90,362,045) (13,600,424) 7,625,579 (1,400,161) (18,127,914) (2,755,542)
26 Income T axes ~ State (12,278,701 ) (1,848,072) 1,036,190 (190,259) (2,463,282) (374,432)
27 Income Taxes w Oef Net 426,417,883 63,140,170 662,321
28 Investment Tax Credit Adj. (1,874,204) (113,270)
29 Mise Revenue & Expense (7,099,221) (1,085,726) (892,059)
30
31 Total Operating Expenses· 3,629,391,414 547,555,405 8,363,853 658,790 21,390,719 6,546,624
32
33 Operating Rev For Retum: 780,437,550 106,117,335 15,214,451 (2,316,897) (33,663,045) (6,546,624)
34
35 Rate Base
36 Electric Plant In Service 20,387,679,380 2,893,114,580
37 Plant Held for Future Use 13,448,192 1,696,219
38 Mise Deferred Debits 160,041,271 11,932,700 1,355,269 (201,262)
39 Elee Plant Acq Adj 60,092,227 9,519,605
40 Nuclear Fuel
41 Prepayments 32,118,109 4,102,206
42 Fuel Stock 183,597,809 32,441,011
43 Material & Supplies 183,896,741 26,140,595
44 Working Capital 56,048,515 5,561,364 69,009 5,290 171,774 (25,135)
45 Weatherization loans 18,059,625 299,835
46 Misc Rate Base 974,169 189,692
47
48 Total Electric Plant: 21,095,956,038 2,984,997,806 69,009 1,360,559 (29,489) (25,135)
49
50 Rate Base Deductions:
51 Accum Prov For Depree (6,751,616,418) (961,032,528) (49,726,894)
52 Accum Prov For Amort (439,828,583) (61,839,573) (2,944,350)
53 Accum Def Income Tax (2,384,706,476) (327,653,889) 4,855,950 (188,223) 120
54 Unamortized ITC (6,481,996) (865,003)
55 Customer Adv For Canst (22,246,554) (5,713,371)
56 Customer Service Deposits
57 Misc Rate Base Deductions (59,205,030) (7,451,004) (6,039,176) 142,936
58
59 Total Rate Base Deductions (9,664,085,056) (1,364,555,367) (1,183,226) (188,223) 143,055 (52,671,244)
60
61 Total Rate Base' 11,431,870,982 1,620,442,438 (1,114,217) 1,172,337 113,567 (52,696,378)
62
63 Return on Rate Base 6,827% 6,549% 0.944% -0.148% ~2.078% -0.241'%
64
65 Retum on Equity 7718% 7.194% 1.778% ~O,279% ~3.913% -0.453%
66
67 TAX CALCULATION:
68 Operating Revenue 153,695,739 24,538,541 (3,907,316) (54,254,242) (9,676,598)
69 Other Deductions
70 Interest (AFUDC) (11,369,307)
71 Interest 43,948,343 (30,219) 31,795 3,080 (1,429,189)
72 Schedule "M" Additions 145,017,137 225,164
73 Schedule "Mol Deductions 306,840,265 1,745,201 476,771
74 Income Before Tax (40,706,425) 22,823,559 (4,190,718) (54,257,322) (8,247,409)
75
76 State Income Taxes (1,648,072) 1,036,190 (190,2S9) (2,463,282) (374,432)
77 Taxab!e Income (38,858,353) 21,787,370 (4,000,459) {51 ,794,039) (7,872,976)
78
79 Federal Income Taxes + Other (13,600,424) 7,625,579 (1,400,161) (18,127,914) (2,755,542)

APPROXIMATE
47,474,104 (24,803,272) 3,913,764 54,548,643 3,471,252
PRICE CHANGE
Page 1.5
Rocky Mountain Power
Normalized Results of Operations
Adjustment Summary
Twelve Months Ending December 31, 2011
Tab 7 Tab 8

Wyoming
Normalized Results
Tax Adjustments Rate Base Adjustments December 2011
1 Operating Revenues:
2 General Business Revenues 566,773,934
3 Interdepartmental
4 Special Sales 78,299,108
5 Other Operating Revenues 18,247,569
6 Total Operating Revenues 663,320,611
7
8 Operating Expenses:
9 Steam Production 180,733,772
10 Nuclear Production
11 Hydro Production 787,235 7,160,729
12 Other Power Supply 2,955,355 185,580,784
13 Transmission 31,020,925
14 Distribution 1,500,000 24,022,007
15 Customer Accounting (138,033) 7,568,923
16 Customer Service & Info 1,739,143
17 Sales
18 Administrative & General 536,639 11,127 21,928,522
19
20 T01al O&M Expenses 536,639 5,115,684 459,754,806
21
22 Depreciation 2,039,345 79,443,529
23 Amortizatlon (709,501) 6,169,437
24 Taxes Other Than Income 2,614,880 19,131,545
25 Income Taxes· Federal 14,166,600 (5,085,855) (19,177,716)
26 Income Taxes· State 3,286,71313 (691,083) (1,244,140)
27 Income Taxes - Def Net (33,605,686) (36,174) 30,160,631
28 Investment Tax Credit Adj. (113,270)
29 Misc Revenue & Expense (1,977,785)
30
31 Total Operating Expenses: (13,000,768) 632.415 572,147,037
32
33 Operating Rev For Return: 13,000,768 (632,415) 91,173,574
34
35 Rate Base:
36 Electric Plant In Service 324,395,588 3,217,510,168
37 Plant Held for Future Use 1,696,219
38 Misc Deferred Debits 756,415 13,843,122
39 Elec Plant Acq Adj (875,088) 8,644,517
40 Nuclear Fuel
41 Prepayments 4,102,206
42 Fuel Stock 4,482,261 36,923,272
43 Material & Supplies 26,140,595
44 Working Capital 165,463 (72,266) 5,875,500
45 Weatherization Loans (48.430) 251,405
46 Misc Rate Base (176,142) 13,549
47
48 Total Electric Plant: 165,463 328,462,337 3,315,000,551
49
50 Rate Base Deductions:
51 Accum Prov For Depree (1,212,425) (1,011 ,971 ,847)
52 Accum Prav For Amort (64,783,922)
53 Accum Def Income Tax (81,066,118) 161,186 (403,890,974)
54 Unamortized ITC 202,832 (662,171)
55 Customer Adv For Const 73,865 (5,639,506)
56 Customer Service Deposits
57 Mise Rate Base Deductions (364,887) (13,712,131)
58
59 Total Rate Base Deductions (80,863,266) (1,342,261) (1,500,660,551)
60
61 Total Rate Base: (80,697,823) 327,120,077 1,814,340,001
62
63 Return on Rate Base 1,147% -1.148% 5.025%)
64
65 Return on Eq uity 2.160 0/0 -2.162% 4.325%
66
67 TAX CALCULATION'
68 Operating Revenue (3,151,519) (6.445,528) 100,799,079
69 Other Deductions
70 Interest (AFUDC) 7,454,794 (3,914,514)
71 Interest (2,188,622) 8,871,889 49.207,078
72 Schedule "M" Additions (35,333,204) 95,318 110,004,416
73 Schedule "M" Deductions (118,916,067) 190,146,170
74 Income Before Tax 75,165,172 (15,222,099) (24,635,240)
75
76 State Income Taxes 3,286,799 (691,083) (1,244,140)
77 Taxable Income 71,878,373 (14,531,015) (23,391,100)
78
79 Federal Income Taxes + Other 14,166,600 (5,085,855) (19,177,716)

APPROXIMATE
(31,985,896) 45,286.507 97,905,102
PRICE CHANGE
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Page 2.1
Rocky Mountain Power
RESULTS OF OPERATIONS

USER SPECIFIC INFORMATION

STATE: WYOMING
PERIOD: TWELVE MONTHS ENDING DECEMBER 31, 2011

FILE: WY JAM December 2011 GRC


PREPARED BY: Revenue Requirement Department
DATE: 11/15/2010
TIME: 2:37:49 PM

TYPE OF RATE BASE: Average


ALLOCATION METHOD: 2010 PROTOCOL

FERC JURISDICTION: Separate Jurisdiction

8 OR 12 CP: 12 Coincidental Peaks

DEMAND % 75% Demand


ENERGY % 25% Energy

TAX INFORMATION

TAX RATE ASSUMPTIONS: TAX RATE


FEDERAL RATE 35.00%
STATE EFFECTIVE RATE 4.54%
TAX GROSS UP FACTOR 1.620
FEDERAL/STATE COMBINED RATE 37.95%

CAPITAL STRUCTURE INFORMATION

CAPITAL EMBEDDED WEIGHTED


STRUCTURE COST COST

DEBT 46.60% 5.82% 2.712%


PREFERRED 0.30% 5.43% 0.016%
COMMON 53.10% 10.60% 5.629%
100.00% 8.357%

OTHER INFORMATION

For information and support regarding capital structure and cost of debt, see the testimony of Mr. Bruce Williams.
For information and support regarding return on common equity, see the testimony of Dr. Sam Hadaway.
Page 2.2
2010 PROTOCOL
Average
RESULTS OF OPERATIONS SUMMARY

JUNE 2010 DECEMBER 2011


UNADJUSTED RESULTS PRO FORMA RESULTS
DescriEtion of Account Summa~: Ref TOTAL WYOMING TOTAL WYOMING

1 Operating Revenues
2 General Business Revenues 2.3 3,531,064,561 527,810,549 3,823,653,463 566,773,934
3 Interdepartmental 2.3 0 0 0 0
4 Special Sales 2.3 582,689,682 90,977,347 502,794,613 78,299,108
5 Other Operating Revenues 2.4 296,074,722 34,884,843 124,392,522 18,247,569
6 Total Operating Revenues 2.4 4,409,828,965 653,672,739 4.450,840,597 663,320,611
7
8 Operating Expenses:
9 Steam Production 2.5 922,394,908 157,007,748 1,054,601,550 180,733,772
10
11
12
Nuclear Production
Hydro Production
Other Power Supply
2.6
2.7
2.9
38,391,334
956,283,650
° 0
6,081,824
163,768.453
0
45,201,894
1,095,583,711
0
7,160,729
185,580,784
13 Transmission 2.10 181,821,260 28,888,825 195,303.405 31,020,925
14 Distribution 2.12 213,670.478 20,852,955 225,853,605 24,022,007
15 Customer Accounting 2.12 90,779,128 7,486,264 95,220,291 7,568,923
16 Customer Service & Infor 2.13 105,668,821 3,230,178 14,667,543 1,739,143
17 Sales 2.13 0 0 0 0
18 Administrative & General 2.14 153.460,561 22,623,289 154,735,139 21,928,522
19
20 Total 0 & M Expenses 2.14 2,662,470,141 409,939,536 2,881,167,137 459,754,806
21
22 Depreciation 2.16 479,131,582 67,927,269 552,212,791 79,443,529
23 Amortization 2.17 43,823,879 6,679,256 40,904,750 6,169,437
24 Taxes Other Than Income 2.17 129,162,101 16,516,665 147,390,674 19,131,545
25 Income Taxes - Federal 2.20 (90,362,045) (13,600,424) (46,564,024 ) (19,177,716)
26 Income Taxes - State 2.20 (12,278,701) (1,848,072) 2,269,003 (1,244,140)
27 Income Taxes - Def Net 2.19 426,417,883 63,140,170 169,146,792 30,160,631
28 Investment Tax Credit Adj. 2.17 (1,874,204 ) (113,270) (1,874,204) (113,270)
29 Misc Revenue & Expense 2.4 (7,099,221 ) (1,085,726) (12,147,772) (1,977,785)
30
31 Total Operating Expenses 2.20 3,629,391,414 547,555,405 3,732,505,148 572,147,037
32
33 Operating Revenue for Return 780,437,550 106,117,334 718,335,449 91,173,573
34
35 Rate Base:
36 Electric Plant in Service 2.30 20,387,679,380 2,893,114,580 22,429,568,077 3,217,510,168
37 Plant Held for Future Use 2.31 13,448,192 1,696,219 13,448,192 1,696,219
38 Misc Deferred Debits 2.33 160,041,271 11,932,700 165,563,336 13,843,122
39 Elec Plant Acq Adj 2.31 60,092,227 9,519,605 54,568,258 8,644,517
40 Nuclear Fuel 2.31 0 0 0 0
41 Prepayments 2.32 32,118,109 4,102,206 32,118,109 4,102,206
42 Fuel Stock 2.32 183,597,809 32,441,011 208,964,879 36,923,272
43 Material & Supplies 2.32 183,896,741 26,140,595 183,896,741 26,140,595
44 Working Capital 2.33 56,048,515 5,561,364 59,382,439 5,875,500
45 Weatherization Loans 2.31 18,059,625 299,835 18,011,195 251,405
46 Miscellaneous Rate Base 2.34 974,169 189,692 (116,599) 13,549
47
48 Total Electric Plant 21,095,956,038 2,984,997,806 23,165,404,626 3,315,000,551
49
50 Rate Base Deductions:
51 Accum Prov For Depr 2.38 (6,751,616,418) (961,032,528) (7,116,094,907) (1,011,971,847)
52 Accum Prov For Amort 2.39 (439,828,583) (61,839,573) (459,679,821 ) (64,783,922)
53 Accum Def Income Taxes 2.35 (2,384,706,476) (327,653,889) (2,953,344,483) (403,890,974)
54 Unamortized ITC 2.35 (6,481,996) (865,003) (4,857,544) (662,171 )
55 Customer Adv for Const 2.34 (22,246,554) (5,713,371 ) (22,246,554) (5,639,506)
56 Customer Service Deposits 2.34 0 0 0 0
57 Misc. Rate Base Deductions 2.34 (59,205,030) (7,451,004) (95,118,085) (13,712,131)
58
59 Total Rate Base Deductions (9,664,085,056) (1,364,555,367) (10,651,341,393) (1,500,660,551)
60
61 Total Rate Base 11,431,870,982 1,620,442,438 12,514,063,233 1,814,340,001
62
63 Return on Rate Base 6.827% 6.549% 5.740% 5.025%
64
65 Return on Equity 7.718% 7.194% 5.672% 4.325%
66 Net Power Costs 1,055,456,515 186,942,085 1,376,851,967 241,380,783
67 100 Basis Points in Equity:
68 Revenue Requirement Impact 97,831,125 13,867,346 107,092,259 15,526,673
69 Rate Base Decrease (825,012,366) (121,538,947) (1,059,596,338 ) ( 173,395,605)
Page 2.3
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
70 Sales to Ultimate Customers
71 440 Residential Sales
72 0 S 1,355,953,499 88,860,642 1,467,718,662 95,214,099
73
74 B1 1,355,953,499 88,860,642 1,467,718,662 95,214,099
75
76 442 Commercial & Industrial Sales
77 0 S 2,135,310,922 436,903,995 2,315,408,469 469,669,873
78 P SE
79 PT SG
80
81
82 B1 2,135,310,922 436,903,995 2,315,408,469 469,669,873
83
84 444 Public Street & Highway Lighting
85 0 S 20,622,557 2,045,912 20,278,604 1,889,962
86 0 SO
87 B1 20,622,557 2,045,912 20,278,604 1,889,962
88
89 445 Other Sales to Public Authority
90 0 S 19,177,584 20,247,728
91
92 B1 19,177,584 20,247,728
93
94 448 Interdepartmental
95 DPW S
96 GP SO
97 B1
98
99 Total Sales to Ultimate Customers B1 3,531,064,561 527,810,549 3,823,653,463 566,773,934
100
101
102
103 447 Sales for Resale-Non NPC
104 P S 8,753,541 34,812 8,753,541 34,812
105 8,753,541 34,812 8,753,541 34,812
106
107 447NPC Sales for Resale-NPC
108 P SG 572,757,992 90,734,361 494,041,072 78,264,296
109 P SE 1,178,148 208,174
110 P SG
111 573,936,140 90,942,535 494,041,072 78,264,296
112
113 Total Sales for Resale B1 582,689,682 90,977,347 502,794,613 78,299,108
114
115 449 Provision for Rate Refund
116 P S
117 P SG
118
119
120 B1
121
122 Total Sales from Electricity B1 4,113,754.243 618.787,896 4.326,448.076 645,073,042
123 450 Forfeited Discounts & Interest
124 CUST S 7.361,923 618,631 7.361,923 618,631
125 CUST SO
126 B1 7,361,923 618,631 7.361,923 618,631
127
128 451 Misc Electric Revenue
129 CUST S 6,379,338 780,362 6,379,338 780,362
130 GP SG
131 GP SO 59,376 8,517 59,376 8,517
132 Bl 6,438,714 788,879 6,438,714 788,879
133
134 453 Water Sales
135 P SG 12,155 1,925 12,155 1,925
136 Bl 12,155 1,925 12,155 1,925
137
138 454 Rent of Electric Property
139 DPW S 10,384,006 395,808 10,384,006 395,808
140 T SG 5,302.064 839,935 5,302,064 839,935
141 GP SO 3,442,501 493,825 3,442,501 493,825
142 Bl 19,128,571 1,729,568 19,128,571 1,729,568
143
144
Page 2.4
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
145
146 456 Other Electric Revenue
147 DMSC S 75,359,908 1,874,902 (1,777,581) 216,795
148 CUST CN
149 OTHSE SE 6,954,625 1,228,855 6,860,636 1,212,247
150 OTHSO SO 174,876 25,086 174,876 25,086
151 OTHSGR SG 180,643,950 28,616,996 86,193,228 13,654,436
152
153
154 B1 263,133,360 31,745,839 91,451,159 15,108,565
155
156 Total Other Electric Revenues B1 296,074,722 34,884,843 124,392,522 18,247,569
157
158 Total Electric Operating Revenues B1 4,409,828,965 653,672,739 4,450,840,597 663,320,611
159
160 Summary of Revenues by Factor
161 S 3,639,303,278 531,515,064 3,854,754,690 568,820,343
162 CN
163 SE 8,132,774 1,437,029 6,860,636 1,212,247
164 SO 3,676,753 527,428 3,676,753 527,428
165 SG 758,716,160 120,193,218 585,548,518 92,760,592
166 DGP
167
168 Total Electric Operating Revenues 4,409,828,965 653,672,739 4,450,840,597 663,320,611
169 Miscellaneous Revenues
170 41160 Gain on Sale of Utility Plant - CR
171 DPW S
172 T SG
173 G SO
174 T SG
175 P SG
176 B1
177
178 41170 Loss on Sale of Utility Plant
179 DPW S
180 T SG
181 61
182
183 4118 Gain from Emission Allowances
184 P S
185 P SE (4,828,301 ) (853,142) (9,876,852) (1,745,201)
186 B1 (4,828,301 ) (853,142) (9,876,852) (1,745,201)
187
188 41181 Gain from DispOSition of NOX Credits
189 P SE
190 B1
191
192 4194 Impact Housing Interest Income
193 P SG
194 61
195
196 421 (Gain) I Loss on Sale of Utility Plant
197 DPW S (795,053) 1,289 (795,053) 1,289
198 T SG
199 T SG (298,822) (47,338) (298,822) (47,338)
200 CUST CN (778) (58) (778) (58)
201 PTD SO 9,079 1,302 9,079 1,302
202 P SG (1,185,346) (187,778) (1,185,346) (187,778)
203 B1 (2,270,920) (232,584) (2,270,920) (232,584)
204
205 Total Miscellaneous Revenues (7,099,221 ) (1,085,726) (12,147,772) (1,977,785)
206 Miscellaneous Expenses
207 4311 Interest on Customer Deposits
208 CUST S
209 61
210 Total Miscellaneous Expenses
211
212 Net Misc Revenue and Expense B1 (7,099,221 ) (1,085,726) (12,147,772) (1,977,785)
213
Page 2.5
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
214 500 Operation Supervision & Engineering
215 P SG 19,764,496 3,131,024 20,912,515 3,312,889
216 P SG 1,561,671 247,395 1,629,297 258,108
217 B2 21,326,167 3,378,418 22,541,812 3,570,997
218
219 501 Fuel Related-Non NPC
220 P SE 11,455,316 2,024,109 11,947,556 2,111,086
221 P SE
222 P SE
223 P SE
224 P SE 3,133,070 553,601 3,268,743 577,574
225 B2 14,588,385 2,577,710 15,216,299 2,688,660
226
227 501NPC Fuel Related-NPC
228 P S (1,113,194) (810,138)
229 P SE 560,188,845 98,983,165 675,683,014 119,390,530
230 P SE
231 P SE
232 P SE 51,573,119 9,112,767 53,380,039 9,432,043
233 B2 610,648,770 107,285,794 729,063,053 128,822,573
234
235 Total Fuel Related 625,237,155 109,863,505 744,279,352 131,511,233
236
237 502 Steam Expenses
238 P SG 31,542,822 4,996,906 33,238,515 5,265,532
239 P SG 5,660,747 896,756 5,905,878 935,589
240 B2 37,203,569 5,893,662 39,144,394 6,201,121
241
242 503 Steam From Other Sources-Non-NPC
243 P SE 1,016 179
244 B2 1,016 179
245
246 503NPC Steam From Other Sources-NPC
247 P SE 3,803,677 672,095 3,410,361 602,597
248 B2 3,803,677 672,095 3,410,361 602,597
249
250 505 Electric Expenses
251 P SG 2,861,127 453,250 3,016,367 477,843
252 P SG 1,178,258 186,656 1,229,281 194,739
253 B2 4,039,385 639,906 4,245,648 672,581
254
255 506 Misc. Steam Expense
256 P SG 41,236,614 6,532,563 43,921,584 6,957,907
257 P SE
258 P SG 1,846,904 292,580 1,926,856 305,246
259 B2 43,083,518 6,825,143 45,848,440 7,263,153
260
261 507 Rents
262 P SG 427,030 67,649 445,522 70,578
263 P SG 629 100 656 104
264 B2 427,659 67,748 446,178 70,682
265
266 510 Maint Supervision & Engineering
267 P SG 4,396,645 696,501 2,897,251 458,973
268 P SG 1,927,889 305,410 1,962,832 310,945
269 B2 6,324,534 1,001,911 4,860,084 769,918
270
271
272
273 511 Maintenance of Structures
274 P SG 24,335,100 3,855,083 25,077,951 3,972,763
275 P SG 982,546 155,652 1,000,318 158,467
276 B2 25,317,647 4,010,735 26,078,269 4,131,230
277
278 512 Maintenance of Boiler Plant
279 P SG 99,493,707 15,761,453 103,779,581 16,440,406
280 P SG 6,965,290 1,103,417 9,326,660 1,477,498
281 B2 106,458,997 16,864,870 113,106,241 17,917,904
282
283 513 Maintenance of Electric Plant
284 P SG 35,424,433 5,611,817 36,532,327 5,787,326
285 P SG 1,014,883 160,774 1,033,278 163,688
286 B2 36,439,316 5,772,592 37,565,605 5,951,015
287
288 514 Maintenance of Misc. Steam Plant
289 P SG 9,469,152 1,500,071 9,751,126 1,544,740
290 P SG 3,264,133 517,093 3,323,025 526,422
291 B2 12,733,284 2,017,163 13,074,151 2,071,162
292
293 Total Steam Power Generation B2 922,394,908 157,007,748 1,054,601,550 180,733,772
Page 2.6
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
294 517 Operation Super & Engineering
295 P SG
296 B2
297
298 518 Nuclear Fuel Expense
299 P SE
300
301 B2
302
303 519 Coolants and Water
304 P SG
305 B2
306
307 520 Steam Expenses
308 P SG
309 B2
310
311
312
313 523 Electric Expenses
314 P SG
315 B2
316
317 524 Misc. Nuclear Expenses
318 P SG
319 B2
320
321 528 Maintenance Super & Engineering
322 P SG
323 B2
324
325 529 Maintenance of Structures
326 P SG
327 B2
328
329 530 Maintenance of Reactor Plant
330 P SG
331 B2
332
333 531 Maintenance of Electric Plant
334 P SG
335 B2
336
337 532 Maintenance of Mise Nuclear
338 P SG
339 B2
340
341 Total Nuclear Power Generation B2
342
343 535 Operation Super & Engineering
344 P DGP
345 P SG 6,800,324 1,077,284 7,213,284 1,142,704
346 P SG 319,273 50,578 415,264 65,785
347
348 B2 7,119,597 1,127,862 7,628,548 1,208,488
349
350 536 Water For Power
351 P DGP
352 P SG 232,528 36,836 243,230 38,532
353 P SG
354
355 B2 232,528 36,836 243,230 38,532
356
Page 2.7
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
357 537 Hydraulic Expenses
358 P DGP
359 P SG 3,043,742 482,179 8,139,772 1,289,475
360 P SG 280,989 44,513 292,957 46,409
361
362 B2 3,324,731 526,693 8,432,729 1,335,884
363
364 538 Electric Expenses
365 P DGP
366 P SG
367 P SG
368
369 B2
370
371 539 Misc. Hydro Expenses
372 P DGP
373 P SG 12,845,419 2,034,927 13,437,545 2,128,730
374 P SG 6,826,677 1,081,459 7,177,437 1,137,025
375
376
377 B2 19,672,096 3,116,386 20,614,982 3,265,755
378
379 540 Rents (Hydro Generation)
380 P DGP
381 P SG 237,799 37,671 246,573 39,061
382 P SG 1,133 179 1,154 183
383
384 B2 238,932 37,851 247,726 39,244
385
386 541 Maint Supervision & Engineering
387 P DGP
388 P SG 862 137 889 141
389 P SG
390
391 B2 862 137 889 141
392
393 542 Maintenance of Structures
394 P DGP
395 P SG 1,175,708 186,252 1,206,220 191,085
396 P SG 186,119 29,484 192,800 30,543
397
398 B2 1,361,826 215,736 1,399,021 221,628
399
400
401
402
403 543 Maintenance of Dams & Waterways
404 P DGP
405 P SG 1,471,774 233,153 1,504,614 238,356
406 P SG 533,897 84,578 554,556 87,851
407
408 B2 2,005,671 317,732 2,059,169 326,207
409
410 544 Maintenance of Electric Plant
411 P DGP
412 P SG 1,485,491 235,326 1,536,911 243,472
413 P SG 372,678 59,038 389,572 61,715
414
415 B2 1,858,169 294,365 1,926,483 305,187
416
417 545 Maintenance of Misc. Hydro Plant
418 P DGP
419 P SG 1,894,076 300,053 1,946,315 308,329
420 P SG 682,847 108,174 702,802 111,335
421
422 B2 2,576,923 408,227 2,649,117 419,664
423
424 Total Hydraulic Power Generation B2 38,391,334 6,081,824 45,201,894 7,160,729
Page 2.8
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
425
426 546 Operation Super & Engineering
427 P SG 292,486 46,335 302,578 47,933
428 P SG
429 82 292,486 46,335 302,578 47,933
430
431 547 Fuel-Non-NPC
432 P SE
433 P SE
434 B2
435
436 547NPC Fuel-NPC
437 P SE 426,045,258 75,280,521 443,045,085 78,284,323
438 P SE 32,789,054 5,793,697 34,564,292 6,107,374
439 B2 458,834,312 81,074,218 477,609,377 84,391,698
440
441 548 Generation Expense
442 P SG 13,626,280 2,158,629 14,215,750 2,252,010
443 P SG 1,432,979 227,008 1,501,451 237,855
444 B2 15,059,259 2,385,636 15,717,201 2,489,865
445
446 549 Miscellaneous Other
447 P SG 3,584,120 567,784 3,785,277 599,651
448 P SG 15,676,044 2,483,345 20,216,859 3,202,686
449 B2 19,260,164 3,051,129 24,002,137 3,802,336
450
451
452
453
454 550 Rents
455 P SG 5,965 945 6,165 977
456 P SG 2,589,856 410,276 2,676,614 424,020
457 B2 2,595,821 411,221 2,682,779 424,997
458
459 551 Maint Supervision & Engineering
460 P SG
461 B2
462
463 552 Maintenance of Structures
464 P SG 1,457,861 230,949 1,490,844 236,174
465 P SG 229,856 36,413 235,899 37,370
466 82 1,687,717 267,362 1,726,743 273,545
467
468 553 Maint of Generation & Electric Plant
469 P SG 6,962,956 1,103,048 8,414,741 1,333,035
470 P SG 1,825,703 289,222 1,854,817 293,834
471 P SG 3,662,762 580,242 3,729,538 590,821
472 B2 12,451,421 1,972,511 13,999,097 2,217,689
473
474 554 Maintenance of Misc. Other
475 P SG 1,146,157 181,570 1,166,907 184,857
476 P SG 819,650 129,846 832,721 131,917
477 P SG 143,935 22,802 150,339 23,816
478 B2 2,109,743 334,218 2,149,967 340,590
479
480 Total Other Power Generation 82 512,290,923 89,542,631 538,189,879 93,988,654
481
482
483 555 Purchased Power-Non NPC
484 DMSC S (35,733,890) (35,733,890)
485 (35,733,890) (35,733,890)
486
487 555NPC Purchased Power-NPC
488 P SG 391,933,276 62,088,728 462,736,382 73,305,114
489 P SE 36,696,739 6,484,169 58,168,142 10,278,082
490 Seasonal Co P SG
491 DGP
492 428,630,015 68,572,898 520,904,524 83,583,196
493
494 Total Purchased Power B2 392,896,125 68,572,898 485,170,634 83,583,196
495
496 556 System Control & Load Dispatch
497 P SG 1,053,715 166,926 1,100,356 174,315
498
499 B2 1,053,715 166,926 1,100,356 174,315
500
501
Page 2.9
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
502
503 557 Other Expenses
504 P S (183,792) 24,726,277 2,955,355
505 P SG 49,104,804 7,779,015 45,237,090 7,166,305
506 P SGCT 1,122,425 178,419 1,160,025 184,395
507 P SE
508 P SG
509 P TROJP
510
511 B2 50,043,436 7,957,434 71,123,392 10,306,055
512
513 Embedded Cost Differentials
514 Company Owned Hyd P DGP
515 Company Owned Hyd P SG
516 Mid-C Contract P MC
517 Mid-C Contract P SG
518 Existing OF Contracts P S
519 Existing OF Contracts P SG
520
521
522
523 Hydro Endowment Fixed Dollar Proposal
524 Klamath Surcharge Situs (550) (2,955,355) (550) (2,955,355)
525 ECD Hydro (0) 483,919 (0) 483,919
526 (550) (2,471,436) (550) (2,471,436)
527
528 Total Other Power Supply B2 443,992,726 74,225,821 557,393,832 91,592,130
529
530 Total Production Expense B2 1,917,069,893 326,858,025 2,195,387,155 373,475,285
531
532
533 Summary of Production Expense by Factor
534 S (37,031,427) (3,281,574) (11,008,164) 483,919
535 SG 827,293,816 131,057,055 921,767,045 146,023,181
536 SE 1,125,685,078 198,904,125 1,283,468,248 226,783,790
537 SNPPH
538 TROJP
539 SGCT 1,122,425 178,419 1,160,025 184,395
540 DGP
541 DEU
542 DEP
543 SNPPS
544 SNPPO
545 DGU
546 MC
547 SSGCT
548 SSECT
549 SSGC
550 SSGCH
551 SSECH
552 Total Production Expense by Factor 1,~17 ,06~,893 326,858,025 2, 1~5,387, 155 373,475,285
553 560 Operation Supervision & Engineering
554 T SG 4,167,301 660,169 4,388,811 695,260
555
556 B2 4,167,301 660,169 4,388,811 695,260
557
558 561 Load Dispatching
559 T SG 9,714,134 1,538,880 10,260,517 1,625,436
560
561 B2 9,714,134 1,538,880 10,260,517 1,625,436
562 562 Station Expense
563 T SG 1,394,853 220,968 1,466,714 232,352
564
565 B2 1,394,853 220,968 1,466,714 232,352
566
567 563 Overhead Line Expense
568 T SG 118,030 18,698 123,751 19,604
569
570 B2 118,030 18,698 123,751 19,604
571
572 564 Underground Line Expense
573 T SG
574
575 B2
576
Page 2.10
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
577 565 Transmission of Electricity by Others
578 T SG
579 T SE
580
581
582 565NPC Transmission of Electricity by Others-NPC
583 T SG 122,808,197 19,454,854 135,440,165 21,455,967
584 T SE 4,667,684 824,761 4,465,559 789,047
585 127,475,880 20,279,616 139,905,723 22,245,014
586
587 Total Transmission of Electricity by Others B2 127,475,880 20,279,616 139,905,723 22,245,014
588
589 566 Misc. Transmission Expense
590 T SG 3,737,374 592,062 2,699,423 427,633
591
592 B2 3,737,374 592,062 2,699,423 427,633
593
594 567 Rents - Transmission
595 T SG 1,747,244 276,792 1,806,238 286,138
596
597 B2 1,747,244 276,792 1,806,238 286,138
598
599 568 Maint Supervision & Engineering
600 T SG 53,695 8,506 56,234 8,908
601
602 B2 53,695 8,506 56,234 8,908
603
604 569 Maintenance of Structures
605 T SG 4,288,602 679,386 4,473,835 708,730
606
607 B2 4,288,602 679,386 4,473,835 708,730
608
609 570 Maintenance of Station Equipment
610 T SG 10,258,281 1,625,082 10,716,112 1,697,610
611
612 B2 10,258,281 1,625,082 10,716,112 1,697,610
613
614 571 Maintenance of Overhead Lines
615 T SG 18,538,349 2,936,782 19,069,425 3,020,913
616
617 B2 18,538,349 2,936,782 19,069,425 3,020,913
618
619 572 Maintenance of Underground Lines
620 T SG 68,649 10,875 71,717 11,361
621
622 B2 68,649 10,875 71,717 11,361
623
624 573 Maint of Misc. Transmission Plant
625 T SG 258,869 41,009 264,904 41,965
626
627 B2 258,869 41,009 264,904 41,965
628
629 Total Transmission Expense B2 181,821,260 28,888,825 195,303,405 31,020,925
630
631 Summary of Transmission Expense by Factor
632 SE 4,667,684 824,761 4,465,559 789,047
633 SG 177,153,576 28,064,063 190,837,846 30,231,878
634 SNPT
635 Total Transmission Expense by Factor 1~U21,26ij 2~,~~~,~25 195,~O3,405 ~1,O20,925
636 580 Operation Supervision & Engineering
637 DPW S 16,147 (13,035) 16,706 (13,486)
638 DPW SNPD 17,999,421 1,790,843 19,080,679 1,898,422
639 B2 18,015,568 1,777,808 19,097,386 1,884,936
640
641 581 Load Dispatching
642 DPW S
643 DPW SNPD 13,629,195 1,356,029 14,460,966 1,438,786
644 B2 13,629,195 1,356,029 14,460,966 1,438,786
645
646 582 Station Expense
647 DPW S 3,774,159 400,599 3,956,755 420,614
648 DPW SNPD 22,123 2,201 23,356 2,324
649 B2 3,796,282 402,800 3,980,111 422,937
650
Page2.11
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
651 583 Overhead Line Expenses
652 DPW S 5,871,724 399,947 6,209,687 422,277
653 DPW SNPD 26,382 2,625 27,652 2,751
654 62 5,898,105 402,572 6,237,339 425,028
655
656 584 Underground Line Expense
657 DPW S 364 305 376 316
658 DPW SNPD
659 62 364 305 376 316
660
661 585 Street Lighting & Signal Systems
662 DPW S
663 DPW SNPD 208,153 20,710 221,158 22,004
664 62 208,153 20,710 221,158 22,004
665
666 586 Meter Expenses
667 DPW S 5,248,567 630,743 5,551,293 667,144
668 DPW SNPD 1,085,978 108,049 1,147,874 114,207
669 62 6,334,545 738,791 6,699,166 781,351
670
671 587 Customer Installation Expenses
672 DPW S 13,394,507 1,067,881 14,166,436 1,129,110
673 DPW SNPD 26 3 28 3
674 62 13,394,534 1,067,884 14,166,463 1,129,113
675
676 588 Misc. Distribution Expenses
677 DPW S 2,189,058 119,896 2,248,482 120,053
678 DPW SNPD 5,054,731 502,918 5,228,310 520,188
679 62 7,243,788 622,814 7,476,792 640,240
680
681 589 Rents
682 DPW S 3,207,393 598,396 3,321,340 619,287
683 DPW SNPD 48,050 4,781 49,713 4,946
684 62 3,255,443 603,177 3,371,053 624,234
685
686 590 Maint Supervision & Engineering
687 DPW S 1,217,852 439,824 1,277,246 455,341
688 DPW SNPD 5,665,122 563,648 5,993,282 596,298
689 62 6,882,974 1,003,472 7,270,529 1,051,639
690
691 591 Maintenance of Structures
692 DPW S 1,652,809 221,361 1,701,421 227,872
693 DPW SNPD 143,777 14,305 148,006 14,726
694 62 1,796,586 235,666 1,849,427 242,598
695
696 592 Maintenance of Station Equipment
697 DPW S 10,344,322 1,207,205 10,862,104 1,266,434
698 DPW SNPD 1,914,259 190,458 2,027,309 201,706
699 62 12,258,581 1,397,663 12,889,413 1,468,140
700 593 Maintenance of Overhead Lines
701 DPW S 83,154,731 7,264,014 87,024,296 8,250,045
702 DPW SNPD 1,267,936 126,153 1,294,441 128,790
703 62 84,422,666 7,390,167 88,318,736 8,378,835
704
705 594 Maintenance of Underground Lines
706 DPW S 22,659,493 2,120,161 23,763,252 2,211,432
707 DPW SNPD 1,933 192 2,044 203
708 62 22,661,426 2,120,354 23,765,296 2,211,635
709
710 595 Maintenance of Line Transformers
711 DPW S 24,717 24,717 25,888 25,888
712 DPW SNPD 987,426 98,243 1,041,133 103,587
713 62 1,012,143 122,960 1,067,021 129,475
714
715 596 Maint of Street Lighting & Signal Sys.
716 DPW S 4,176,921 497,846 4,358,493 522,623
717 DPW SNPD
718 62 4,176,921 497,846 4,358,493 522,623
719
Page 2.12
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DE SCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
720 597 Maintenance of Meters
721 DPW S 4,668,731 667,169 4,932,320 705,402
722 DPW SNPD 1,135,173 112.943 1,191,710 118,568
723 62 5,803,903 780,113 6,124,030 823,971
724
725 598 Maint of Misc. Distribution Plant
726 DPW S 2,352,463 259,406 3,925,972 1,767.D48
727 DPW SNPD 526,836 52,417 573,878 57,098
728 62 2,879,299 311,824 4,499,850 1,824,146
729
730 Total Distribution Expense B2 213,670,478 20,852,955 225,853,605 24,022,007
731
732
733 Summary of Distribution Expense by Factor
734 S 163,953,957 15,906,437 173,342,067 18,797,400
735 SNPD 49,716,521 4,946,518 52,511,538 5,224,607
736
737 Total Distribution Expense by Factor 213,670,478 20,852,(i55 225,853,605 24,022,007
738
739 901 Supervision
740 CUST S 50,925 13,094 52,947 13,598
741 CUST CN 2,448,666 183,700 2,588,559 194,195
742 62 2,499,591 196,794 2,641,506 207,793
743
744 902 Meter Reading Expense
745 CUST S 20,238,015 2,039,545 21,249,818 1,988,484
746 CUST CN 1,721,875 129,176 1,819,551 136,504
747 62 21,959,890 2,168,721 23,069,370 2,124,987
748
749 903 Customer Receipts & Collections
750 CUST S 7,433,263 466,193 7,838,263 491,642
751 CUST CN 46,076,087 3,456,649 48,524,062 3,640,297
752 62 53,509,349 3,922,842 56,362,325 4,131,939
753
754 904 Uncollectible Accounts
755 CUST S 12,510,713 1,176,005 12,832,570 1,081,202
756 P SG
757 CUST CN 113,018 8,479 117,173 8,790
758 62 12,623,731 1,184,484 12,949,743 1,089,992
759
760 905 Misc. Customer Accounts Expense
761 CUST S 7,634 7,914
762 CUST CN 178,934 13,424 189,434 14,211
763 62 186,567 13,424 197,348 14,211
764
765 Total Customer Accounts Expense B2 90,779,128 7,486,264 95,220,291 7,568,923
766
767 Summary of Customer Accts Exp by Factor
768 S 40,240,549 3,694,837 41,981,512 3,574,926
769 CN 50,538,579 3,791,427 53,238,779 3,993,997
770 SG
771 Total Customer Accounts Expense by Factor 90,779,128 7,486,264 95,220,291 7,568,923
772
773 907 Supervision
774 CUST S
775 CUST CN 292,822 21,968 309,521 23,220
776 62 292,822 21,968 309,521 23,220
777
778 908 Customer Assistance
779 CUST S 97,883,347 2,551,662 6,677,240 947,295
780 CUST CN 2,850,397 213,838 3,015,134 226,197
781
782
783 62 100,733,744 2,765,500 9,692,374 1,173,492
784
Page 2.13
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
785 909 Informational & Instructional Adv
786 CUST S 483,799 130,741 601,010 237,500
787 CUST CN 4,031,146 302,418 3,933,467 295,090
788 62 4,514,945 433,159 4,534,477 532,591
789
790 910 Misc. Customer Service
791 CUST S
792 CUST CN 127,309 9,551 131,171 9,840
793
794 62 127,309 9,551 131,171 9,840
795
796 Total Customer Service Expense 62 105,668,821 3,230,178 14,667,543 1,739,143
797
798
799 Summary of Customer Service Exp by Factor
800 S 98,367,146 2,682,403 7,278,250 1,184,795
801 CN 7,301,674 547,775 7,389,293 554,348
802
803 Total Customer Service Expense by Factor 62 1~5,13138,821 3,23~,178 14,13137,543 1,739,143
804
805
806 911 Supervision
807 CUST S
808 CUST CN
809 62
810
811 912 Demonstration & Selling Expense
812 CUST S
813 GUST GN
814 62
815
816 913 Advertising Expense
817 GUST S
818 GUST GN
819 62
820
821 916 Misc. Sales Expense
822 GUST S
823 GUST GN
824 62
825
826 Total Sales Expense B2
827
828
829 Total Sales Expense by Factor
830 S
831 GN
832 Total Sales Expense by Factor
833
834 Total Customer Service Exp Including Sales 62 105,668,821 3,230,178 14,667,543 1,739,143
835 920 Administrative & General Salaries
836 PTD S ( 4,628,057) 323,706 (6,498,192) (1,341,900)
837 GUST GN
838 PTD SO 72,641,275 10,420,354 82,034,967 11,767,874
839 62 68,013,218 10,744,060 75,536,776 10,425,975
840
841 921 Office Supplies & expenses
842 PTD S (92,396) 655
843 GUST GN
844 PTD SO 10,480,154 1,503,373 10,769,299 1,544,850
845 62 10,387,758 1,503,373 10,769,954 1,544,850
846
847 922 A&G Expenses Transferred
848 PTD S
849 GUST GN
850 PTD SO (28,745,235) (4,123,489) (29,361,552) (4,211,900)
851 62 (28,745,235 ) (4,123,489) (29,361,552) (4,211,900)
852
Page 2.14
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
853 923 Outside Services
854 PTD S
855 CUST CN
856 PTD SO 11.046,737 1.584,649 12,645,901 1,814,048
857 B2 11,046,737 1.584,649 12,645,901 1,814,048
858
859 924 Property Insurance
860 PT S
861 PT SG 1,724,185 273,140
862 PTD SO 23,885,693 3,426,391 13,529,525 1,940,804
863 B2 23,885,693 3,426,391 15,253,711 2,213,943
864
865 925 Injuries & Damages
866 PTD SO 8,705,565 1,248,809 8,434,356 1,209,904
867 B2 8,705,565 1,248,809 8,434,356 1,209,904
868
869 926 Employee Pensions & Benefits
870 LABOR S
871 CUST CN
872 LABOR SO
873 B2
874
875 927 Franchise Requirements
876 DMSC S
877 DMSC SO
878 B2
879
880 928 Regulatory Commission Expense
881 DMSC S 13,867,507 2,205,481 14,431,102 2,297,940
882 CUST CN
883 DMSC SO 2,373,243 340,440 2,462,297 353,215
884 FERC SG 2,283,263 361,707 2,365,498 374,734
885 B2 18,524.013 2,907,628 19,258,897 3,025,889
886
887 929 Duplicate Charges
888 LABOR S
889 LABOR SO (4,061,192) (582,576) (4,237,393) (607,852)
890 B2 (4,061,192) (582,576) (4,237,393) (607,852)
891
892 930 Misc General Expenses
893 PTD S 3,773,204 42,292 4,133,138 591,275
894 CUST CN 6,970 523 7,171 538
895 P SG
896 LABOR SO 13,741,400 1,971,197 13,621,216 1,953,957
897 B2 17,521,574 2,014,012 17,761,525 2,545,770
898
899 931 Rents
900 PTD S 975,396 994,738
901 PTD SO 5.329,824 764,561 5,434,921 779,637
902 B2 6,305,220 764,561 6,429,659 779,637
903
904 935 Maintenance of General Plant
905 G S 16,745 17,659
906 CUST CN
907 G SO 21,860,464 3,135,873 22,225,647 3,188,258
908 B2 21,877,209 3,135,873 22,243,306 3,188,258
909
910 Total Administrative & General Expense B2 153,460,561 22,623,289 154,735,139 21,928,522
911
912 Summary of A&G Expense by Factor
913 S 13,912,399 2,571,479 13,079,101 1,547,316
914 SO 137,257,929 19,689,580 137,559,184 19,732,795
915 SG 2,283,263 361,707 4,089,683 647,874
916 CN 6,970 523 7,171 538
917 Total A&G Expense by Factor 153,41)0,51)1 22,1)23,289 154,735,139 21,928,522
918
919 Total O&M Expense B2 2,662,470,141 409,939,536 2,881,167,137 459,754,806
Page 2.15
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
920 403SP Steam Depreciation
921 P SG 22.766.735 3,606,628 21,777,994 3,449,995
922 P SG 25,854,397 4,095,765 25,507,908 4,040,876
923 P SG 56,718,863 8,985,208 77,523,578 12,281,020
924 P SG 7,841,033 1,242,150 7,831,566 1,240,650
925 83 113,181,028 17,929,751 132,641,046 21,012,541
926
927 403NP Nuclear Depreciation
928 P SG
929 83
930
931 403HP Hydro Depreciation
932 P SG 3,429,568 543,301 3,850,288 609,949
933 P SG 1,010,743 160,118 978,391 154,993
934 P SG 7,553,858 1,196,656 21,469,696 3,401,156
935 P SG 3,507,632 555,667 3,678,416 582,722
936 83 15,501,802 2,455,742 29,976,791 4,748,821
937
938 4030P Other Production Depreciation
939 P SG 123,934 19,633 120,553 19,098
940 P SG 31,801,738 5,037,923 31,526,981 4,994,396
941 P SG 2,569,541 407,058 2,630,735 416,752
942 P SG 68,800,197 10,899,092 81,624,491 12,930,673
943 83 103,295,410 16,363,705 115,902,760 18,360,919
944
945 403TP Transmission Depreciation
946 T SG 11,229,122 1,778,879 11,098,172 1,758,134
947 T SG 12,534,906 1,985,737 12,462,046 1,974,195
948 T SG 42,590,578 6,747,054 63,542,044 10,066,113
949 83 66,354,605 10,511,670 87,102,262 13,798,442
950
951
952
953 403 Distribution Depreciation
954 360 Land & Land Right~ DPW S 300,528 66,299 374,219 77,494
955 361 Structures DPW S 1,082,595 157,310 1,179,232 171,991
956 362 Station Equipment DPW S 17,850,801 2,337,404 18,981,981 2,509,250
957 363 Storage Battery Eq' DPW S 72,974 73,064 14
958 364 Poles & Towers DPW S 33,987,453 3,458,769 35,301,677 3,683,428
959 365 OH Conductors DPW S 19,001,960 2,414,350 19,896,851 2,550,300
960 366 UG Conduit DPW S 7,661,518 598,839 8,074,342 661,554
961 367 UG Conductor DPW S 17,670,516 1,558,732 18,661,050 1,709,212
962 368 Line Trans DPW S 27,258,259 2,592,931 28,760,978 2,821,221
963 369 Services DPW S 11,779,969 1,135,546 12,579,004 1,256,934
964 370 Meters DPW S 6,500,170 544,940 6,760,923 584,553
965 371 Ins! Cust Pram DPW S 496,011 54,711 508,330 56,582
966 372 Leased Property DPW S
967 373 Street lighting DPW S 2,261,803 264,326 2,346,392 277,176
968 83 145,924,557 15,184,157 153,498,042 16,359,709
969
970 403GP General Depreciation
971 G-SITUS S 12,152,180 2,239,619 11,770,741 2,119,965
972 G-DGP SG 380,326 60,250 257,239 40,751
973 G-DGU SG 653,340 103,500 456,439 72,307
974 P SE 24,535 4,335 19,227 3,397
975 CUST CN 1,723,323 129,284 1,616,284 121,254
976 G-SG SG 5,510,842 873,009 5,479,251 868,004
977 PTD SO 14,274,508 2,047,671 13,366,023 1,917,349
978 G-SG SG 6,010 952 6,468 1,025
979 G-SG SG 149,114 23,622 120,218 19,045
980 83 34,874,180 5,482,243 33,091,889 5,163,098
981
982 403GVO General Vehicles
983 G-SG SG
984 83
985
986 403MP Mining Depreciation
987 P SE
988 83
989
Page 2.16
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
990 403EP Experimental Plant Depreciation
991 P SG
992 P SG
993 B3
994 4031 ARO Depreciation
995 P S
996 B3
997
998
999 Total Depreciation Expense B3 479,131,582 67,927,269 552,212,791 79,443,529
1000
1001 Summary S 158,076,738 17,423,777 165,268,783 18,479,675
1002 DGP
1003 DGU
1004 SG 305,032,478 48,322,201 371,942,474 58,921,854
1005 SO 14,274,508 2,047,671 13,366,023 1,917,349
1006 CN 1.723.323 129,284 1.616,284 121,254
1007 SE 24,535 4.335 19,227 3,397
1008 SSGCH
1009 SSGCT
1010 Total Depreciation Expense By Factor 479,131,582 (37,927,2(39 552,212,791 79,443,529
1011
1012 404GP Amort of LT Plant - Capital Lease Gen
1013 I-SITUS S 1,380,743 512,030 1,378,809 531,116
1014 I-SG SG
1015 PTD SO 1.008.893 144.725 1,110,248 159,264
1016 I-DGU SG
1017 CUST CN 271,824 20,392 294,749 22,112
1018 I-DGP SG
1019 B4 2,661,461 677,147 2.783,806 712,492
1020
1021 404SP Amort of LT Plant - Cap Lease Steam
1022 P SG
1023 P SG
1024 B4
1025
1026 4041P Amort of LT Plant - Intangible Plant
1027 I-SITUS S 149.648 100,704 184.381 140,440
1028 P SE 13,401 2,368 295,770 52,261
1029 I-SG SG 8.800,797 1,394,192 4,818,804 763,378
1030 PTD SO 13,272,262 1,903.899 18.038,633 2.587,633
1031 CUST CN 5.269,690 395,335 5,584,771 418,972
1032 I-SG SG 2,615,545 414,346 3,227,529 511,294
1033 I-SG SG 310,598 49,204 306,774 48,598
1034 I-DGP SG
1035 I-SG SG
1036 I-SG SG 52,224 8,273
1037 I-DGU SG 16,758 2,655 16,758 2,655
1038 B4 30,500,923 4,270,975 32,473,421 4,525,232
1039
1040 404MP Amort of LT Plant - Mining Plant
1041 P SE
1042 B4
1043
1044 4040P Amort of LT Plant - Other Plant
1045 P SG
1046 B4
1047
1048
1049 404HP Amortization of Other Electric Plant
1050 P SG 65,058 10,306 142,090 22,509
1051 P SG 43.936 6,960 44,532 7,055
1052 P SG
1053 B4 108,993 17.266 186.623 29,564
1054
1055 Total Amortization of Limited Term Plant B4 33,271,377 4,965,389 35,443,849 5,267,289
1056
1057
1058 405 Amortization of Other Electric Plant
1059 GP S
1060
1061 B4
1062
Page 2.17
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1063 406 Amortization of Plant Acquisition Adj
1064 P S
1065 P SG
1066 P SG
1067 P SG 5,496,084 870,671 5,523,970 875,os8
1068 P SO
1069 B4 5,496,084 870,671 5,523,970 875,os8
1070 407 Amort of Prop Losses, Unrec Plant, etc
1071 DPW S (230,940) (230,940)
1072 GP SO
1073 P SG-P 3,273,631 518,597 60 10
1074 P SE
1075 P SG
1076 P TROJP 2,013,725 324,599 167,810 27,050
1077 B4 5,056,417 843,197 (63,069) 27,059
1078
1079 Total Amortization Expense B4 43,823,879 6,679,256 40,904,750 6,169,437
1080
1081
1082
1083 Summary of Amortization Expense by Factor
1084 S 1,299,451 612,733 1,332,250 671,556
1085 SE 13,401 2,368 295,770 52,261
1086 TROJP 2,013,725 324,599 167,810 27,050
1087 DGP
1088 DGU
1089 SO 14,281,155 2,048,624 19,148,881 2,746,897
1090 SSGCT
1091 SSGCH
1092 CN 5,541,515 415,727 5,879,520 441,084
1093 SG 17,401,000 2,756,607 14,080,458 2,230,578
1094 Total Amortization Expense by Factor 40,550,247 6,160,659 40,904,690 6,169,427
1095 408 Taxes Other Than Income
1096 DMSC S 25,428,494 1,611,709 25,428,494 1,611,709
1097 GP GPS 92,836,427 13,317,338 111,065,000 15,932,218
1098 GP SO 10,162,579 1,457,817 10,162,579 1,457,817
1099 P SE 734,601 129,801 734,601 129,801
1100 P SG
1101 DMSC OPRV-ID
1102 GP EXCTAX
1103 GP SG
1104
1105
1106
1107 Total Taxes Other Than Income B5 129,1~2,HH 1~,51~,~~5 147,390,674 19,131,54!i
1108
1109
1110 41140 Deferred Investment Tax Credit - Fed
1111 PTD DGU (1,874,204) (113,270) (1,874,204) (113,270)
1112
1113 B7 (1,874,204) (113,270) (1,874,204) (113,270)
1114
1115 41141 Deferred Investment Tax Credit - Idaho
1116 PTD DGU
1117
1118 B7
1119
1120 Total Deferred ITC B7 (1,874,204) (113,270) (1,874,204) (113,270)
1121
Page 2.18
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1122
1123 427 Interest on Long-Term Debt
1124 GP S 309,658,332 43,948,343 338,798,622 49,207,078
1125 GP SNP
1126 B6 309,658,332 43.948,343 338,798,622 49,207,078
1127
1128 428 Amortization of Debt Disc & Exp
1129 GP SNP
1130 B6
1131
1132 429 Amortization of Premium on Debt
1133 GP SNP
1134 B6
1135
1136 431 Other Interest Expense
1137 NUTIL OTH
1138 GP SO
1139 GP SNP
1140 B6
1141
1142 432 AFUDC - Borrowed
1143 GP SNP
1144
1145
1146 Total Elec. Interest Deductions for Tax B6 309,658,332 43,948,343 338,798,622 49,207,078
1147
1148 Non-Utility Portion of Interest
1149 427 NUTIL NUTIL
1150 428 NUTIL NUTIL
1151 429 NUTIL NUTIL
1152 431 NUTIL NUTIL
1153
1154 Total Non-utility Interest
1155
1156 Total Interest Deductions for Tax B6 309,658,332 43,948,343 338,798,622 49,207,078
1157
1158
1159 419 Interest & Dividends
1160 GP S
1161 GP SNP (78,886,837) (11,369,307) (27,161,162) (3,914,514)
1162 Total Operating Deductions for Tax B6 (78,886,837j (11,369,307j (27,161,Hi~j (3,914,514j
1163
1164
1165 41010 Deferred Income Tax - Federal-DR
1166 GP S 18,036,833 1,925,437 (375,792)
1167 P TROJD
1168 PT SG 26,126 4,139
1169 LABOR SO 19,305,566 2,769,374
1170 GP SNP 43,032,397 6,201,904 31,726,486 4,572,476
1171 P SE 18,546,440 3,277,083 4,319,359 763,214
1172 PT SG 76,766,943 12,161,156 83,049,989 13,156,495
1173 GP GPS 34,421,164 4,937,699 18,497,756 2,653,494
1174 DITEXP DITEXP
1175 CUST BADDEBT 443,332 37,316
1176 CUST CN 22,893 1,717
1177 IBT IBT
1178 DPW CIAC
1179 GP SCHMDEXP
1180 TAXDEPR TAXDEPR 556,346,526 83,662,504 337,497,269 50,752,301
1181 DPW SNPD 67,978 6,763
1182 B7 767,016,198 114,985,091 474,715,067 71,897,980
1183
Page 2.19
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1184
1185
1186 41110 Deferred Income Tax - Federal-CR
1187 GP S (22,898,347) (6,966,238) (6,151,649) (63,848)
1188 P SE (10,266,141) (1,813,987)
1189 PT SG (573,967) (90,926) (538,368) (85,286)
1190 GP SNP (38,263,693) (5,514,630) (27,030,966) (3,895,750)
1191 PT SG (10,973,329) (1,738,357) (228,349) (36,174)
1192 GP GPS
1193 LABOR SO (10,688,189) (1,533,215) (6,063,070) (869,744)
1194 PT SNPD (1,949,167) (193,931)
1195 CUST BADDEBT
1196 P SGCT (356,221 ) (56,624) (425,972) (67,712)
1197 DITEXP DITEXP
1198 P TROJD (596,600) (96,461 ) (63,685) (10,297)
1199 IBT IBT (210,461) 77,549
1200 DPW CIAC (26,124,480) (2,599,241 ) (32,115,358) (3,195,300)
1201 GP SCHMDEXP (217,697,720) (31,318,860) (232,950,858) (33,513,237)
1202 TAXDEPR TAXDEPR
1203 B7 (340,598,315) (51,844,921 ) (305,568,275) (41,737,349)
1204
1205 Total Deferred Income Taxes B7 426,417,883 63,140,170 169,146,792 30,160,631
1206 SCHMAF Additions - Flow Throu9h
1207 SCHMAF S
1208 SCHMAF SNP
1209 SCHMAF SO
1210 SCHMAF SE
1211 SCHMAF TROJP
1212 SCHMAF SG
1213 B6
1214
1215 SCHMAP Additions - Permanent
1216 P S 29,396 (0)
1217 P SE 71,800 12,687 16,000 2,827
1218 LABOR SNP
1219 SCHMAP-SO SO 12,671,934 1,817,782 2,433,262 349,050
1220 SCHMAP SG
1221 DPW SCHMDEXP 301,169 43,327 (245,509) (35,320)
1222 B6 13,074,298 1,873,797 2,203,752 316,557
1223
1224 SCHMAT Additions - Temporary
1225 SCHMAT-SITUS S 57,590,037 24,924,305 3,578,073 103,883
1226 P SGCT 938,633 149,203 1,122,425 178,419
1227 DPW CIAC 68,837,395 6,848,940 84,623,220 8,419,542
1228 SCHMAT-SNP SNP 100,823,938 14,530,920 71,225,964 10,265,209
1229
1230
P
P
TROJD
SG
1,572,028 254,171 167,81 ° 27,132

1231 SCHMAT-SE SE 27,051,042 4,779,813


1232 P SG 28,914,465 4,580,531 601,694 95,318
1233 SCHMAT-GPS GPS
1234 SCHMAT-SO SO 28,163,128 4,039,986 15,976,050 2,291,756
1235 SCHMAT-SNP SNPD 5,136,011 511,005
1236 CUST BADDEBT
1237 P TAXDEPR
1238 BOOKDEPR SCHMDEXP 573,628,416 82,524,466 613,820,079 88,306,599
1239 B6 892,655,094 143,143,341 791,115,316 109,687,858
1240
1241 TOTAL SCHEDULE - M ADDITIONS B6 905,729,393 145,017,137 793,319,068 110,004,416
1242
Page 2.20
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1243 SCHMDF Deductions - Flow Through
1244 SCHMDF S
1245 SCHMDF DGP
1246 SCHMDF DGU
1247 S6
1248 SCHMDP Deductions - Permanent
1249 SCHMDP S 904
1250 P SE 878,379 155,206 771,326 136,290
1251 PTD SNP 406,260 58,551 381,062 54,919
1252 1ST 1ST
1253 P SG
1254 SCHMDP-SO SO 28,109,239 4,032,256 3,523,612 505,460
1255 S6 29,394,782 4,246,013 4,676,001 696,670
1256
1257 SCHMDT Deductions - Temporary
1258 GP S 47,526,645 5,073,482 (990,206)
1259 CUST SADDEST 1,168,170 98,326
1260 SCHMDT-SNP SNP 113,389,361 16,341,871 83,598,549 12,048,367
1261 SCHMDT CN 60,323 4,525
1262 SCHMDT SG 68,842 10,906
1263 CUST DGP
1264 P SE 48,869,434 8,635,037 11,381,409 2,011,050
1265 SCHMDT-SG SG 202,279,102 32,044,363 218,834,783 34,667,057
1266 SCHMDT-GPS GPS 90,698,967 13,010,721 48,741,160 6,991,895
1267 SCHMDT-SO SO 48,159,487 6,908,454
1268 TAXDEPR TAXDEPR 1,465,960,120 220,448,746 889,297,431 133,731,130
1269 DPW SNPD 179,120 17,821
1270 B6 2,018,359,571 302,594,252 1,250,863,126 189,449,500
1271
1272 TOTAL SCHEDULE - M DEDUCTIONS B6 2,047,754,353 306,840,265 1,255,539,127 190,146,170
1273
1274 TOTAL SCHEDULE - M ADJUSTMENTS B6 (1,142,024,961 ) (161,823,128) (462,220,058) (80,141,754)
1275
1276
1277
1278 40911 State Income Taxes
1279 IBT S (12,278,701) (1,848,072) 3,062,480 (1,118,440)
1280 1ST IBT
1281 PTC P SG (793,476) (125,700)
1282 IBT IBT
1283 Total State Tax Expense (12,278,701 j (1 ,84~,072) 2,269,003 (1,244,140)
1284
1285
1286 Calculation of Taxable Income:
1287 Operating Revenues 4,409,828,965 653,672,739 4,450,840,597 663,320,611
1288 Operating Deductions:
1289 O&M Expenses 2,662,470,141 409,939,536 2,881,167,137 459,754,806
1290 Depreciation Expense 479,131,582 67,927,269 552,212,791 79,443,529
1291 Amortization Expense 43,823,879 6,679,256 40,904,750 6,169,437
1292 Taxes Other Than Income 129,162,101 16,516,665 147,390,674 19,131,545
1293 Interest & Dividends (AFUDC-Equity) (78,886,837) (11,369,307) (27,161,162) (3,914,514)
1294 Misc Revenue & Expense (7,099,221 ) (1,085,726) (12,147,772) (1,977,785)
1295 Total Operating Deductions 3,228,601,645 488,607,693 3,582,366,418 558,607,018
1296 Other Deductions:
1297 Interest Deductions 309,658,332 43,948,343 338,798,622 49,207,078
1298 Interest on PCRBS
1299 Schedule M Adjustments (1,142,024,961) (161,823,128) ( 462,220,058) (80,141,754)
1300
1301 Income Before State Taxes (270,455,973) (40,706,425) 67,455,499 (24,635,240)
1302
1303 State Income Taxes (12,278,701) (1,848,072) 2,269,003 (1,244,140)
1304
1305 Total Taxable Income (258,177,272) (38,858,353) 65,186,495 (23,391,100)
1306
1307 Tax Rate 35.0% 35.0% 35.0% 35.0%
1308
1309 Federal Income Tax - Calculated (90,362,045) (13,600,424) 22,815,273 (8,186,885 )
1310
1311 Adjustments to Calculated Tax:
1312 40910 PMI P SE
1313 40910 PTC P SG (69,379,297) (10,990,831 )
1314 40910 P SO
1315 40910 IRS Settle LABOR S
1316 Federal Income Tax Expense (90,362,D45) (13,600,424) (46,564,024) (19,177,716)
1317
1318 Total Operating Expenses 3,629,391,414 547,555,405 3,732,505,148 572,147,037
Page 2.21
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1319 310 Land and Land Rights
1320 P SG 2,329,517 369,034 2,329,517 369,034
1321 P SG 34,798,446 5,512,651 34,798,446 5,512,651
1322 P SG 56,303,435 8,919,397 56,303,435 8,919,397
1323 P S
1324 P SG 2,448,255 387,844 2,448,255 387,844
1325 B8 95,879,653 15,188,926 95,879,653 15,188,926
1326
1327 311 Structures and Improvements
1328 P SG 233,760,620 37,031,557 233,760,620 37,031,557
1329 P SG 325,160,406 51,510,799 325,160,406 51,510,799
1330 P SG 223,922,560 35,473,046 223,922,560 35,473,046
1331 P SG 58,274,222 9,231,603 58,274,222 9,231,603
1332 B8 841,117,808 133,247,005 841,117,808 133,247,005
1333
1334 312 Boiler Plant Equipment
1335 P SG 677,516,079 107,329,779 662,634,248 104,972,250
1336 P SG 654,430,757 103,672,681 642,316,218 101,753,537
1337 P SG 1,846,054,772 292,445,679 2,308,567,627 365,715,383
1338 P SG 325,258,592 51,526,353 324,265,232 51,368,988
1339 B8 3,503,260,200 554,974,492 3,937,783,324 623,810,158
1340
1341 314 Turbogenerator Units
1342 P SG 138,273,650 21,904,838 138,273,650 21,904,838
1343 P SG 144,837,939 22,944,731 144,837,939 22,944,731
1344 P SG 524,394,141 83,072,725 524,394,141 83,072,725
1345 P SG 63,741,401 10,097,695 63,741,401 10,097,695
1346 B8 871,247,131 138,019,989 871,247,131 138,019,989
1347
1348 315 Accessory Electric Equipment
1349 P SG 87,732,772 13,898,325 87,732,772 13,898,325
1350 P SG 138,456,760 21,933,846 138,456,760 21,933,846
1351 P SG 91,023,266 14,419,594 91,023,266 14,419,594
1352 P SG 66,712,679 10,568,394 66,712,679 10,568,394
1353 B8 383,925,478 60,820,160 383,925,478 60,820,160
1354
1355
1356
1357 316 Misc Power Plant Equipment
1358 P SG 4,763,681 754,646 4,763,681 754,646
1359 P SG 5,165,617 818,319 5,165,617 818,319
1360 P SG 16,198,359 2,566,089 16,198,359 2,566,089
1361 P SG 4,039,788 639,969 4,039,788 639,969
1362 B8 30,167,445 4,779,023 30,167,445 4,779,023
1363
1364 317 Steam Plant ARO
1365 P S
1366 B8
1367
1368 SP Unclassified Steam Plant - Account 300
1369 P SG 768,999 121,822 768,999 121,822
1370 B8 768,999 121,822 768,999 121,822
1371
1372
1373 Total Steam Production Plant B8 5,726,366,714 907,151,417 6,160,889,838 975,987,084
1374
1375
1376 Summary of Steam Production Plant by Factor
1377 S
1378 DGP
1379 DGU
1380 SG 5,726,366,714 907,151,417 6,160,889,838 975,987,084
1381 SSGCH
1382 Total Steam Production Plant by Factor 5,7~6,366,714 907,151,417 6,160,889,838 975,987,084
1383 320 Land and Land Rights
1384 P SG
1385 P SG
1386 B8
1387
1388 321 Structures and Improvements
1389 P SG
1390 P SG B8
1391
Page 2.22
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1392
1393 322 Reactor Plant Equipment
1394 P SG
1395 P SG
1396 B8
1397
1398 323 Turbogenerator Units
1399 P SG
1400 P SG
1401 B8
1402
1403 324 Land and Land Rights
1404 P SG
1405 P SG
1406 B8
1407
1408 325 Misc. Power Plant Equipment
1409 P SG
1410 P SG
1411 B8
1412
1413
1414 NP Unclassified Nuclear Plant - Acct 300
1415 P SG
1416 B8
1417
1418
1419 Total Nuclear Production Plant B8
1420
1421
1422
1423 Summary of Nuclear Production Plant by Factor
1424 DGP
1425 DGU
1426 SG
1427
1428 Total Nuclear Plant by Factor
1429
1430 330 Land and Land Rights
1431 P SG 10,621,118 1,682,561 10,621,118 1,682,561
1432 P SG 5,270,019 834,858 5,270,019 834,858
1433 P SG 3,645,641 577,530 3,645,641 577,530
1434 P SG 672,873 106,594 672,873 106,594
1435 B8 20,209,651 3,201,544 20,209,651 3,201,544
1436
1437 331 Structures and Improvements
1438 P SG 20,980,185 3,323,609 20,980,185 3,323,609
1439 P SG 5,295,436 838,885 5,295,436 838,885
1440 P SG 71,564,129 11,336,944 71,564,129 11,336,944
1441 P SG 7,958,476 1,260,755 7,958,476 1,260,755
1442 B8 105,798,227 16,760,193 105,798,227 16,760,193
1443
1444 332 Reservoirs, Dams & Waterways
1445 P SG 151,077,809 23,933,229 150,318,674 23,812,970
1446 P SG 20,109,510 3,185,680 19,811,522 3,138,474
1447 P SG 104,750,895 16,594,278 212,605,440 33,680,226
1448 P SG 37,153,370 5,885,710 41,702,234 6,606,325
1449 B8 313,091,583 49,598,897 424,437,871 67,237,995
1450
1451 333 Water Wheel, Turbines, & Generators
1452 P SG 31,288,110 4,956,555 31,288,110 4,956,555
1453 P SG 8,771,691 1,389,581 8,771,691 1,389,581
1454 P SG 45,250,116 7,168,368 45,250,116 7,168,368
1455 P SG 27,236,188 4,314,664 27,236,188 4,314,664
1456 B8 112,546,105 17,829,169 112,546,105 17,829,169
1457
1458 334 Accessory Electric Equipment
1459 P SG 4,387,591 695,067 4,387,591 695,067
1460 P SG 3,656,689 579,280 3,656,689 579,280
1461 P SG 44,366,619 7,028,408 44,366,619 7,028,408
1462 P SG 7,128,629 1,129,293 7,128,629 1,129,293
1463 B8 59,539,528 9,432,048 59,539,528 9,432,048
1464
Page 2.23
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1465
1466
1467 335 Misc. Power Plant Equipment
1468 P SG 1,195,178 189,336 1,195,178 189,336
1469 P SG 183,909 29,134 183,909 29,134
1470 P SG 992,216 157,183 992,216 157,183
1471 P SG 11,353 1,799 11,353 1,799
1472 B8 2,382,656 377,452 2,382,656 377,452
1473
1474 336 Roads, Railroads & Bridges
1475 P SG 4,613,100 730,792 4,613,100 730,792
1476 P SG 822,839 130,351 822,839 130,351
1477 P SG 10,094,479 1,599,133 10,094,479 1,599,133
1478 P SG 668,735 105,939 668,735 105,939
1479 B8 16,199,152 2,566,214 16,199,152 2,566,214
1480
1481 337 Hydro Plant ARO
1482 P S
1483 B8
1484
1485 HP Unclassified Hydro Plant - Acct 300
1486 P S
1487 P SG
1488 P SG
1489 P SG
1490 B8
1491
1492 Total Hydraulic Production Plant B8 629,766,902 99,765,517 741,113,190 117,404,615
1493
1494 Summary of Hydraulic Plant by Factor
1495 S
1496 SG 629,766,902 99,765,517 741,113,190 117,404,615
1497 DGP
1498 DGU
1499 Total Hydraulic Plant by Factor 6:1~,766,~Li2 9~,765,517 741,113,19Li 117,404,615
1500
1501 340 Land and Land Rights
1502 P SG 23,516,708 3,725,436 23,516,708 3,725,436
1503 P SG 29,940 4,743 29,940 4,743
1504 P SG
1505 B8 23,546,648 3,730,179 23,546,648 3,730,179
1506
1507 341 Structures and Improvements
1508 P SG 107,778,973 17,073,976 107,778,973 17,073,976
1509 P SG 163,512 25,903 163,512 25,903
1510 P SG 43,356,411 6,868,374 43,356,411 6,868,374
1511 P SG 4,241,952 671,996 4,241,952 671,996
1512 B8 155,540,848 24,640,249 155,540,848 24,640,249
1513
1514 342 Fuel Holders, Producers & Accessories
1515 P SG 8,406,209 1,331,683 8,406,209 1,331,683
1516 P SG 121,339 19,222 121,339 19,222
1517 P SG 2,284,126 361,843 2,284,126 361,843
1518 B8 10,811,674 1,712,748 10,811,674 1,712,748
1519
1520 343 Prime Movers
1521 P S
1522 P SG 754,466 119,520 724,746 114,812
1523 P SG 1,568,359,681 248,454,173 1,823,593,386 288,887,423
1524 P SG 655,182,944 103,791,840 644,333,825 102,073,159
1525 P SG 53,550,088 8,483,222 53,906,704 8,539,716
1526 B8 2,277,847,179 360,848,755 2,522,558,661 399,615,110
1527
1528 344 Generators
1529 P S
1530 P SG 47,645,765 7,547,879 47,645,765 7,547,879
1531 P SG 282,806,893 44,801,300 282,806,893 44,801,300
1532 P SG 15,873,643 2,514,648 15,873,643 2,514,648
1533 B8 346,326,301 54,863,827 346,326,301 54,863,827
Page 2.24
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1534
1535 345 Accessory Electric Plant
1536 P SG 134,702,993 21,339,187 134,702,993 21,339,187
1537 P SG 97,283,512 15,411,321 97,283,512 15,411,321
1538 P SG 156,586 24,806 156,586 24,806
1539 P SG 2,919,649 462,521 2,919,649 462,521
1540 B8 235,062,740 37,237,835 235,062,740 37,237,835
1541
1542
1543
1544 346 Misc. Power Plant Equipment
1545 P SG 9,819,979 1,555,647 9,819,979 1,555,647
1546 P SG 2,348,929 372,109 2,348,929 372,109
1547 P SG 11,813 1,871 11,813 1,871
1548 B8 12,180,721 1,929,628 12,180,721 1,929,628
1549
1550 347 Other Production ARO
1551 P S
1552 B8
1553
1554 OP Unclassified Other Prod Plant-Acct 300
1555 P S
1556 P SG
1557
1558
1559 Total Other Production Plant B8 3,061,316,111 484,963,222 3,306,027,593 523,729,577
1560
1561 Summary of Other Production Plant by Factor
1562 S
1563 DGU
1564 SG 3,061,316,111 484,963,222 3,306,027,593 523,729,577
1565 SSGCT
1566 Total of Other Production Plant by Factor 3,061,316,111 484,fi63,222 3,306,027,5fi3 523,729,577
1567
1568 Experimental Plant
1569 103 Experimental Plant
1570 P SG
1571 Total Experimental Production Plant B8
1572
1573 Total Production Plant B8 9,417,449,727 1,491,880,156 10,208,030,621 1,617,121,276
1574 350 Land and Land Rights
1575 T SG 21,145,733 3,349,835 21,145,733 3,349,835
1576 T SG 48,492,766 7,682,058 48,492,766 7,682,058
1577 T SG 47,399,919 7,508,933 46,967,006 7,440,352
1578 B8 117,038,418 18,540,826 116,605,505 18,472,245
1579
1580 352 Structures and Improvements
1581 T S
1582 T SG 7,560,217 1,197,664 7,560,217 1,197,664
1583 T SG 18,165,032 2,877,642 18,165,032 2,877,642
1584 T SG 72,851,783 11,540,930 72,851,783 11,540,930
1585 B8 98,577,031 15,616,236 98,577,031 15,616,236
1586
1587 353 Station Equipment
1588 T SG 128,167,290 20,303,823 128,167,290 20,303,823
1589 T SG 187,000,881 29,624,040 187,000,881 29,624,040
1590 T SG 1,031,369,289 163,385,993 1,031,369,289 163,385,993
1591 B8 1.346,537,460 213,313,856 1,346,537,460 213,313,856
1592
1593 354 Towers and Fixtures
1594 T SG 156,322,773 24,764,119 156,322,773 24,764,119
1595 T SG 127,150,488 20,142,745 127,150,488 20,142,745
1596 T SG 330,451 ,436 52,348,986 330,451,436 52,348,986
1597 B8 613,924,698 97,255,850 613,924,698 97,255,850
1598
1599 355 Poles and Fixtures
1600 T SG 66,032,549 10,460,650 63,372,878 10,039,315
1601 T SG 117,312,228 18,584,202 114,690,018 18,168,800
1602 T SG 390,707,098 61,894,481 1,200,999,546 190,258,238
1603 B8 574,051,875 90,939,333 1,379,062,443 218,466,353
1604
Page 2.25
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1605 356 Clearing and Grading
1606 T SG 195,554,704 30,979,107 195,554,704 30,979,107
1607 T SG 158,020,201 25,033,020 158,020,201 25,033,020
1608 T SG 425,690,464 67,436,426 425,690,464 67,436,426
1609 B8 779,265,369 123,448,553 779,265,369 123,448,553
1610
1611 357 Underground Conduit
1612 T SG 6,371 1,009 6,371 1,009
1613 T SG 91,651 14,519 91,651 14,519
1614 T SG 3,174,573 502,905 3,174,573 502,905
1615 B8 3,272,594 518,433 3,272,594 518,433
1616
1617 358 Underground Conductors
1618 T SG
1619 T SG 1,087,552 172,286 1,087,552 172,286
1620 T SG 6,442,172 1,020,547 6,442,172 1,020,547
1621 B8 7,529,724 1,192,833 7,529,724 1,192,833
1622
1623 359 Roads and Trails
1624 T SG 1,863,032 295,135 1,863,032 295,135
1625 T SG 440,513 69,785 440,513 69,785
1626 T SG 9,252,232 1,465,707 9,252,232 1,465,707
1627 B8 11,555,776 1,830,627 11,555,776 1,830,627
1628
1629 TP Unclassified Trans Plant - Acct 300
1630 T SG 88,367,322 13,998,849 88,367,322 13,998,849
1631 B8 88,367,322 13,998,849 88,367,322 13,998,849
1632
1633 TSO Unclassified Trans Sub Plant - Acct 300
1634 T SG
1635 B8
1636
1637 Total Transmission Plant B8 3,640,120,266 576,655,395 4,444,697,921 704,113,833
1638 Summary of Transmission Plant by Factor
1639 DGP
1640 DGU
1641 SG 4,444,697,921 704,113,833
1642 Total Transmission Plant by Factor 4,444,1i97,9::11 7(l4,113,833
1643 360 Land and Land Rights
1644 DPW S 52,651,953 4,382,528 54,539,963 4,657,754
1645 B8 52,651,953 4,382,528 54,539,963 4,657,754
1646
1647 361 Structures and Improvements
1648 DPW S 69,047,153 8,635,272 71,523,067 8,996,199
1649 B8 69,047,153 8,635,272 71,523,067 8,996,199
1650
1651 362 Station Equipment
1652 DPW S 808,231,604 106,115,574 837,213,422 110,340,407
1653 B8 808,231,604 106,115,574 837,213,422 110,340,407
1654
1655 363 Storage Battery Equipment
1656 DPW S 64,739 67,060 338
1657 B8 64,739 67,060 338
1658
1659 364 Poles, Towers & Fixtures
1660 DPW S 917,950,357 107,743,045 951,924,197 113,599,098
1661 B8 917,950,357 107,743,045 951,924,197 113,599,098
1662
1663 365 Overhead Conductors
1664 DPW S 639,402,982 90,024,866 662,330,891 93,367,189
1665 B8 639,402,982 90,024,866 662,330,891 93,367,189
1666
Page 2.26
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1667 366 Underground Conduit
1668 DPW S 294,963,573 16,079,263 305,540,467 17,621,112
1669 B8 294,963,573 16,079,263 305,540,467 17,621,112
1670
1671
1672
1673
1674 367 Underground Conductors
1675 DPW S 707,739,553 46,112,453 733,117,896 49,811,988
1676 68 707,739,553 46,112,453 733,117,896 49,811,988
1677
1678 368 Line Transformers
1679 DPW S 1,073,697,744 88,363,524 1,112,198,729 93,976,016
1680 68 1,073,697,744 88,363,524 1,112,198,729 93,976,016
1681
1682 369 Services
1683 DPW S 570,913,296 45,441,588 591,385,281 48,425,898
1684 68 570,913,296 45,441,588 591,385,281 48,425,898
1685
1686 370 Meters
1687 DPW S 186,308,295 15,184,300 192,988,995 16,158,181
1688 68 186,308,295 15,184,300 192,988,995 16,158,181
1689
1690 371 Installations on Customers' Premises
1691 DPW S 8,801,615 919,885 9,117,226 965,893
1692 68 8,801,615 919,885 9,117,226 965,893
1693
1694 372 Leased Property
1695 DPW S
1696 68
1697
1698 373 Street Lights
1699 DPW S 60,439,124 9,711,336 62,606,369 10,027,266
1700 68 60,439,124 9,711,336 62,606,369 10,027,266
1701
1702 DP Unclassified Dist Plant - Acct 300
1703 DPW S 23,021,339 3,663,876 23,021,339 3,663,876
1704 68 23,021,339 3,663,876 23,021,339 3,663,876
1705
1706 DSO Unclassified Dist Sub Plant - Acct 300
1707 DPW S
1708 68
1709
1710
1711 Total Distribution Plant 68 5,413,233,324 542,377 ,512 5,607,574,903 571,611,217
1712
1713 Summary of Distribution Plant by Factor
1714 S 5,413,233,324 542,377,512 5,607,574,903 571,611,217
1715
1716 Total Distribution Plant by Factor 5,413,233,324 542,377,512 5,607,574,903 571,611,217
Page 2.27
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1717 389 Land and Land Ri9hts
1718 G-SITUS S 9,472,275 893,478 9,472,275 893,478
1719 CUST CN 1,128,506 84,661 1,128,506 84,661
1720 G-OGU SG 332 53 332 53
1721 G-SG SG 1,228 194 1,228 194
1722 PTO SO 5,598,055 803,038 5,598,055 803,038
1723 68 16,200,395 1,781,424 16,200,395 1,781,424
1724
1725 390 Structures and Improvements
1726 G-SITUS S 111,473,163 13,971,617 111,473,163 13,971,617
1727 G-OGP SG 358,127 56,733 358,127 56,733
1728 G-OGU SG 1,636,054 259,178 1,636,054 259,178
1729 CUST CN 12,320,519 924,291 12,320,519 924,291
1730 G-SG SG 3,806,738 603,050 3,806,738 603,050
1731 PTD SO 103,012,449 14,777,084 103,012,449 14,777,084
1732 68 232,607,051 30,591,954 232,607,051 30,591,954
1733
1734 391 Office Furniture & Equipment
1735 G-SITUS S 10,568,604 2,637,756 10,568,604 2,637,756
1736 G-OGP SG 1,046 166 1,046 166
1737 G-OGU SG 5,295 839 5,295 839
1738 CUST CN 8,157,627 611,989 8,157,627 611,989
1739 G-SG SG 4,811,016 762,145 4,811,016 762,145
1740 P SE 80,160 14,164 80,160 14,164
1741 PTO SO 51,077,049 7,326,977 51,077,049 7,326,977
1742 G-SG SG 74,351 11,778 74,351 11,778
1743 G-SG SG
1744 68 74,775,148 11,365,814 74,775,148 11,365,814
1745
1746 392 Transportation Equipment
1747 G-SITUS S 74,020,573 9,328,991 74,020,573 9,328,991
1748 PTO SO 7,934,258 1,138,165 7,934,258 1,138,165
1749 G-SG SG 17,497,759 2,771,935 17,497,759 2,771,935
1750 CUST CN
1751 G-OGU SG 845,987 134,018 845,987 134,018
1752 P SE 404,148 71,411 404,148 71,411
1753 G-OGP SG 120,286 19,055 120,286 19,055
1754 G-SG SG 343,984 54,493 343,984 54,493
1755 G-OGU SG 44,655 7,074 44,655 7,074
1756 68 101,211,650 13,525,144 101,211,650 13,525,144
1757
1758 393 Stores Equipment
1759 G-SITUS S 8,581,221 1,174,800 8,581,221 1,174,800
1760 G-OGP SG 108,431 17,177 108,431 17,177
1761 G-OGU SG 360,063 57,040 360,063 57,040
1762 PTD SO 363,995 52,215 363,995 52,215
1763 G-SG SG 4,061,692 643,439 4,061,692 643,439
1764 G-OGU SG 53,971 8,550 53,971 8,550
1765 68 13,529,372 1,953,221 13,529,372 1,953,221
Page 2.28
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1766
1767 394 Tools, Shop & Garage Equipment
1768 G-SITUS S 31,451,426 4,264,683 31,451,426 4,264,683
1769 G-OGP SG 1,547,621 245,169 1,547,621 245,169
1770 G-SG SG 20,578,251 3,259,936 20,578,251 3,259,936
1771 PTO SO 3,941,347 565,384 3,941,347 565,384
1772 P SE 7,106 1,256 7,106 1,256
1773 G-OGU SG 1,779,683 281,931 1,779,683 281,931
1774 G-SG SG 1,667,517 264,162 1,667,517 264,162
1775 G-SG SG 89,913 14,244 89,913 14,244
1776 B8 61,062,864 8,896,765 61,062,864 8,896,765
1777
1778 395 Laboratory Equipment
1779 G-SITUS S 24,527,174 3,787,462 24,527,174 3,787,462
1780 G-OGP SG 1,518 240 1,518 240
1781 G-OGU SG 5,371 851 5,371 851
1782 PTO SO 4,989,033 715,674 4,989,033 715,674
1783 P SE 7,593 1,342 7,593 1,342
1784 G-SG SG 6,245,979 989,467 6,245,979 989,467
1785 G-SG SG 253,001 40,079 253,001 40,079
1786 G-SG SG 14,022 2,221 14,022 2,221
1787 B8 36,043,689 5,537,337 36,043,689 5,537,337
1788
1789 396 Power Operated Equipment
1790 G-SITUS S 94,566,508 13,431,800 94,566,508 13,431,800
1791 G-OGP SG 845,108 133,879 845,108 133,879
1792 G-SG SG 30,958,437 4,904,330 30,958,437 4,904,330
1793 PTO SO 1,410,640 202,356 1,410,640 202,356
1794 G-OGU SG 1,664,492 263,683 1,664,492 263,683
1795 P SE 73,823 13,044 73,823 13,044
1796 P SG
1797 G-SG SG 999,837 158,391 999,837 158,391
1798 B8 130,518,847 19,107,482 130,518,847 19,107,482
1799 397 Communication Equipment
1800 G-SITUS S 103,482,447 18,904,856 117,689,586 19,649,201
1801 G-OGP SG 4,827,494 764,755 4,163,784 659,612
1802 G-OGU SG 9,237,658 1,463,398 7,579,927 1,200,786
1803 PTD SO 48,903,405 7,015,169 46,699,810 6,699,064
1804 CUST CN 3,055,960 229,259 1,954,605 146,635
1805 G-SG SG 82,225,467 13,025,877 78,538,950 12,441,872
1806 P SE 114,538 20,238 39,946 7,058
1807 G-SG SG 1,122,841 177,877 851,665 134,918
1808 G-SG SG 1,590 252 (5,817) (921)
1809 B8 252,971,402 41,601,682 257,512,456 40,938,225
1810
1811 398 Misc. Equipment
1812 G-SITUS S 1,419,116 191,446 1,419,116 191,446
1813 G-OGP SG
1814 G-OGU SG
1815 CUST CN 208,797 15,664 208,797 15,664
1816 PTO SO 3,275,983 469,938 3,275,983 469,938
1817 P SE 1,668 295 1,668 295
1818 G-SG SG 1,863,754 295,249 1,863,754 295,249
1819 G-SG SG
1820 B8 6,769,318 972,593 6,769,318 972,593
1821
1822 399 Coal Mine
1823 P SE 278,829,649 49,268,102 502,159,931 88,729,684
1824 MP P SE
1825 B8 278,829,649 49,268,102 502,159,931 88,729,684
1826
1827 399L WIOCO Capital Lease
1828 P SE Tab 8
1829
1830
1831 Remove Capital Leases
1832 Tab 8
1833
Page 2.29
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RE5UL TS PRO FORMA RESUL T5
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1834 1011390 General Capital Leases
1835 G-SITUS S 18,984,156 1,387,755 18,984,156 1,387}55
1836 P SG 16,951,793 2,685,445 16,951,793 2,685,445
1837 PTD SO 12,664,054 1,816,652 12,664,054 1,816,652
1838 B9 48,600,002 5,889,852 48,600,002 5,889,852
1839
1840 Remove Capital Leases (48,600,002) (5,889,852) (48,600,002) (5,889,852)
1841
1842
1843 1011346 General Gas Line Capital Leases
1844 P 5G
1845 B9
1846
1847 Remove Capital Leases
1848
1849
1850 GP Unclassified Gen Plant - Acct 300
1851 G-SITUS 5
1852 PTD SO (1,946,354) (279,204) (1,946,354 ) (279,204)
1853 CU5T CN
1854 G-SG SG
1855 G-DGP 5G
1856 G-DGU SG
1857 B8 (1,946,354) (279,204) (1,946,354) (279,204)
1858
1859 399G Unclassified Gen Plant - Acct 300
1860 G-SITUS S
1861 PTD SO
1862 G-SG SG
1863 G-DGP SG
1864 G-DGU 5G
1865 B8
1866
1867 Total General Plant B8 1,202,573,030 184,322,314 1,430,444,366 223,120,439
1868
1869 Summary of General Plant by Factor
1870 S 488,546,662 69,974,646 502,753,800 70,718,990
1871 DGP
1872 DGU
1873 5G 217,012,363 34,378,356 210,725,821 33,382,463
1874 SO 241,223,914 34,603,448 239,020,319 34,287,344
1875 SE 279,518,685 49,389,852 502,774,375 88,838,254
1876 CN 24,871,409 1,865,864 23,770,053 1,783,240
1877 DEU
1878 SSGCT
1879 SSGCH
1880 Less Capital Leases (48,600,002) (5,889,852) (48,600,002) (5,889,852)
1881 Total General Plant by Factor 1,202,573,030 184.322,314 1,430,444,366 223,120,439
1882 301 Organization
1883 I-SITUS 5
1884 PTD 50
1885 I-SG SG
1886 B8
1887 302 Franchise & Consent
1888 I-SITUS S 1,000,000 1,000,000
1889 I-SG 5G 9,404,300 1,489,797 22,912,724 3,629.155
1890 I-SG SG 99,510,474 15,764,109 98,267,543 15,567,208
1891 I-SG SG 9,240,742 1,463,887 9,240,742 1,463,887
1892 I-DGP SG
1893 I-DGU SG 600,993 95,207 600,993 95,207
1894 B8 119,756,509 18,813,000 132,022,002 20,756,057
1895
Page 2.30
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1896 303 Miscellaneous Intangible Plant
1897 I-SITUS S 6,905,716 1,341,339 6,431,373 1,341,339
1898 I-SG SG 99,732,747 15,799,321 99,732,747 15,799,321
1899 PTD SO 364,941,843 52,350,722 376,241,476 53,971,649
1900 P SE 3,440,744 607,966 3,373,886 596,152
1901 CUST CN 119,525,473 8,966,855 121,018,783 9,078,884
1902 P SG
1903 I-DGP SG
1904 B8 594,546,522 79,066,203 606,798,265 80,787,345
1905 303 Less Non-Utility Plant
1906 I-SITUS S
1907 594,546,522 79,066,203 606,798,265 80,787,345
1908 IP Unclassified Intangible Plant - Acct 300
1909 I-SITUS S
1910 I-SG SG
1911 I-DGU SG
1912 PTD SO
1913
1914
1915 Total Intangible Plant B8 714,303,032 97,879,203 738,820,267 101,543,402
1916
1917 Summary of Intangible Plant by Factor
1918 S 7,905,716 1,341,339 7,431,373 1,341,339
1919 DGP
1920 DGU
1921 SG 218,489,257 34,612,320 230,754,749 36,555,378
1922 SO 364,941,843 52,350,722 376,241,476 53,971,649
1923 CN 119,525,473 8,966,855 121,018,783 9,078,884
1924 SSGCT
1925 SSGCH
1926 SE 3,440,744 607,966 3,373,886 596,152
1927 Total Intangible Plant by Factor 714,303,032 97,879,203 738,820,267 101,543,402
1928 Summary of Unclassified Plant (Account 106)
1929 DP 23,021,339 3,663,876 23,021,339 3,663,876
1930 DSO
1931 GP (1,946,354) (279,204) (1,946,354) (279,204)
1932 HP
1933 NP
1934 OP
1935 TP 88,367,322 13,998,849 88,367,322 13,998,849
1936 TSO
1937 IP
1938 MP
1939 SP 768,999 121,822 768,999 121,822
1940 Total Unclassified Plant by Factor 110,211,306 17,505,343 110,211,306 17,505,343
1941
1942 Total Electric Plant In Service B8 20,387,679,380 2,893,114,580 22,429,568,077 3,217,510,168
Page 2.31
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
1943 Summary of Electric Plant by Factor
1944 S 5,909,685,702 613,693,497 6,117,760,076 643,671,547
1945 SE 282,959,429 49,997,818 506,148,261 89,434,406
1946 DGU
1947 DGP
1948 SG 13,493,071,613 2,137,526,227 15,094,209,112 2,391,172,950
1949 SO 606,165,757 86,954,171 615,261,795 88,258,992
1950 CN 144,396,881 10,832,720 144,788,836 10,862,124
1951 DEU
1952 SSGCH
1953 SSGCT
1954 Less Capital Leases (48,600,002) (5,889,852) (48,600,002) (5,889,852)
1955 ~~,:587,579,:58~ 2,89:5,114,580 22,4~9,558,~77 3,217,510,168
1956 105 Plant Held For Future Use
1957 DPW S 2,850,828 2,850,828
1958 P SG
1959 T SG 721,048 114,226 721,048 114,226
1960 P SG 8,923,302 1,413,599 8,923,302 1,413,599
1961 P SE 953,014 168,394 953,014 168,394
1962 G SG
1963
1964
1965 Total Plant Held For Future Use B10 13,448,192 1,696,219 13,448,192 1,696,219
1966
1967 114 Electric Plant Acquisition Adjustments
1968 P S
1969 P SG 144,614,797 22,909,381 144,614,797 22,909,381
1970 P SG 14,560,711 2,306,658 14,560,711 2,306,658
1971 Total Electric Plant Acquisition Adjustment B15 159,175,508 25,216,039 159,175,508 25,216,039
1972
1973 115 Accum Provision for Asset Acquisition Adjustments
1974 P S
1975 P SG (86,526,189) (13,707,183) (92,050,159) (14,582,271 )
1976 P SG (12,557,091) (1,989,251) (12,557,091 ) (1,989,251 )
1977 B15 (99,~83,281 ) n 5,595,434} (1 ~4,(j~7 ,25()} (16,571,523)
1978
1979 120 Nuclear Fuel
1980 P SE
1981 Total Nuclear Fuel 615
1982
1983 124 Weatherization
1984 DMSC S 2,379,400 126,821 2,379,400 126,821
1985 DMSC 50 (4,454) (639) (4,454) (639)
1986 B16 2,374,947 m,18~ ~,374,947 126,182
1987
1988 182W Weatherization
1989 DM5C 5 15,684,678 173,653 15,636,249 125,223
1990 DMSC 5G
1991 DMSC 5GCT
1992 DMSC 50
1993 B16 15,584,578 173M3 15,536,249 125,~23
1994
1995 186W Weatherization
1996 DM5C S
1997 DM5C CN
1998 DM5C CNP
1999 DMSC 5G
2000 DM5C 50
2001 B16
2002
2003 Total Weatherization 616 18,059,625 299,835 18,011,195 251,405
Page 2.32
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
2004
2005 151 Fuel Stock
2006 P DEU
2007 P SE 176,617,095 31,207,546 204,394,070 36,115,628
2008 P SE
2009 P SE 11,092,828 1,960,059 9,035.792 1,596,589
2010 Total Fuel Stock B13 187,709,923 33,167,605 213,429,861 37,712,217
2011
2012 152 Fuel Stock - Undistributed
2013 P SE
2014
2015
2016 25316 UAMPS Working Capital Deposit
2017 P SE (2.263.000) (399.863) (2.538,000) (448,455)
2018 813 (2,263,000) (399,863) (2,538,000) (448,455)
2019
2020 25317 DG&T Working Capital Deposit
2021 P SE (1.849,114) (326.731) (1,926.983) (340,490)
2022 813 (1,849,114) (326,731 ) (1,926,983) (340,490)
2023
2024 25319 Provo Working Capital Deposit
2025 P SE
2026
2027
2028 Total Fuel Stock 813 183,597,809 32,441,011 208,964,879 36,923,272
2029 154 Materials and Supplies
2030 MSS S 89,527,715 10.936.265 89,527,715 10,936,265
2031 MSS SG 3,927,014 622,104 3,927,014 622,104
2032 MSS SE 4,276,969 755,724 4,276,969 755,724
2033 MSS SO 99,781 14,314 99,781 14,314
2034 MSS SNPPS 83.057,199 13,157,637 83,057,199 13,157,637
2035 MSS SNPPH (1,860) (295) (1,860) (295)
2036 MSS SNPD (3,021.350) (300.608) (3,021,350) (300,608)
2037 MSS SNPT
2038 MSS SG
2039 MSS SG
2040 MSS SG
2041 MSS SNPPO 6,304,272 998,701 6,304,272 998,701
2042 MSS SG
2043 Total Materials and Supplies B13 184,169,741 26,183,842 184,169,741 26,183,842
2044
2045 163 Stores Expense Undistributed
2046 MSS SO
2047
2048 813
2049
2050 25318 Provo Working Capital Deposit
2051 MSS SNPPS (273,000) (43,248) (273,000) (43,248)
2052
2053 813 (273,000) (43.248) (273,000) (43,248)
2054
2055 Total Materials & Supplies 813 183,896.741 26,140,595 183.896.741 26.140,595
2056
2057 165 Prepayments
2058 DMSC S 5,019,281 5,019,281
2059 GP GPS 178,128 25,552 178,128 25,552
2060 PT SG 2.922,918 463,039 2,922,918 463,039
2061 P SE 5,147,754 909.588 5.147,754 909.588
2062 PTD SO 18,850,028 2,704,027 18,850,028 2,704,027
2063 Total Prepayments B15 ~2,m,Hj9 4,Hi2,206 32,118,109 4,102,206
2064
Page 2.33
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
2065 182M Misc Regulatory Assets
2066 DDS2 S 72,241,736 501,985 73,497,778 1,758,026
2067 DEFSG SG
2068 P SGCT 7,950,511 1,263,798 6,828,086 1,085,380
2069 DEFSG SG-P 1,327,321 210,270 158,252 25,070
2070 P SE
2071 P SG
2072 DDS02 SO 8,172,623 1,172,359 8,172,623 1,172,359
2073 B11 89,692,191 3,148,411 88,656,738 4,040,834
2074
2075 186M Misc Deferred Debits
2076 LABOR S 15,890,798 15,890,798
2077 P SG
2078 P SG
2079 DEFSG SG 45,826,177 7,259,626 53,522,725 8,478,887
2080 LABOR SO 17,926 2,572 17,926 2,572
2081 P SE 8,614,178 1,522,091 7,475,148 1,320,829
2082 P SNPPS
2083 GP EXCTAX
2084 Total Misc. Deferred Debits 811 70,349,080 8,784,~89 76,906,597 9,802,288
2085
2086 Working Capital
2087 CWC Cash Working Capital
2088 CWC S 37,661,910 3,300,510 41,374,768 3,681,601
2089 CWC SO
2090 CWC SE
2091 814 37,661,910 3,300,510 41,374,768 3,681,601
2092
2093 OWC Other Work. Cap.
2094 131 Cash GP SNP
2095 135 Working Funds GP SG 1,820 288 1,820 288
2096 141 Notes Receivabl GP SO 307,810 44,155 307,810 44,155
2097 143 Other AIR GP SO 33,228,428 4,766,601 33,228,428 4,766,601
2098 232 AlP PTD S
2099 232 AlP PTD SO (3,811,132) (546,705) (3,811,132) (546,705)
2100 232 AlP P SE (1,899,727) (335,674) (1,899,727) (335,674)
2101 232 AlP T SG (16,694) (2,645) (16,694) (2,645)
2102 2533 Other Msc Of, erd P S
2103 2533 Other Msc. Of Crd. P SE (6,137,210) (1,084,421 ) (6,516,144) (1,151,377)
2104 230 Asset Retlr Oblig P SE (2,477,232) (437,717) (2,477,232) (437,717)
2105 230 Asset Retir. Oblig. P S
2106 254105 ARO Reg liability P S
2107 254105 ARO Reg liab!lity P SE (809,459) (143,028) (809,459) (143,028)
2108 2533 Cholla Reclamation P SE
2109 B14 18,386,604 2,260,855 18,007,670 2,193,898
2110
2111 Total Working Capital B14 56,048,515 5,561,364 59,382,439 5,875,500
2112 Miscellaneous Rate Base
2113 18221 Unrec Plant & Reg Study Costs
2114 P S
2115
2116 B15
2117
2118 18222 Nuclear Plant - Trojan
2119 P S (200,504) (200,504)
2120 P TROJP 476,681 76,838 34,049 5,488
2121 P TROJD 697,992 112,854 49,856 8,061
2122 B16 974,169 189,692 (116,599) 13,549
2123
2124
Page 2.34
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
2125
2126 1869 Mise Deferred Debits-Trojan
2127 P S
2128 P SNPPN
2129 B15
2130
2131 Total Miscellaneous Rate Base B15 974,169 189,692 (116,599) 13,549
2132
2133 Total Rate Base Additions B15 708,276,658 91,883,226 735,836,549 97,490,384
2134 235 Customer Service Deposits
2135 CUST S
2136 CUST CN
2137 Total Customer Service Deposits B15
2138
2139 2281 Prop Ins PTD SO
2140 2282 Inj & Dam PTD SO (7,313,000) (1,049,046) (7,313,000) (1,049,046)
2141 2283 Pen & Ben PTD SO (22,604,756) (3,242,641 ) (22,604,756) (3,242,641 )
2142 2283 Pen & Ben PTD SG
2143 254 PTD SE (808,935) (142,936)
2144 B15 (30,726,()91 ) (4,434,623) (2§,§17,756) (4,291,687)
2145
2146 22841 Accum Hydro Relicensing Obligation
2147 P S
2148 P SG (1,500,000) (237,625) (1,500,000) (237,625)
2149 B15 (1,500,000) (237,625) (1,500.000) (237,625)
2150
2151 22842 Prv-Trojan P TROJD
2152 230 ARO P TROJP (1,699,910) (274,014) (1,699,910) (274,014)
2153 254105 ARO P TROJP (3,560,838) (573,983) (3,560,838) (573,983)
2154 254 P S (8,343,236) (8,343,236)
2155 B15 \ 13,603,984) (847,998) (13,603,984) (847,§98)
2156
2157 252 Customer Advances for Construction
2158 DPW S (9,671,092) (3,721.209) (9,841,716) (3,674,374)
2159 DPW SE
2160 T SG (12,575,461) (1,992,162) (12,404,838) (1,965,132)
2161 DPW SO
2162 CUST CN
2163 Total Customer Advances for Construction B20 (22,246,554) (5,713,371) (22,246,554) (5,m,506j
2164
2165 25398 S02 Emissions
2166 P SE (34,178,327) (6,039,176)
2167 B19 (34,178,327) (6,03§,176)
2168
2169 25399 Other Deferred Credits
2170 P S (1,466,322) (29,597) (1,466,322) (29,597)
2171 LABOR SO (2,543,663) (364,887)
2172 P SG (11,102,141) (1,758,763) (11,102,141) (1,758,763)
2173 P SE (805,890) (142,398) (805,890) (142,398)
2174 B15 (13,374,354 ) (1,930,758) (15,918,017) (2,295,646)
Page 2.35
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
2175
2176 190 Accumulated Deferred Income Taxes
2177 P S 9,879,553 1 8,140,637 1
2178 CUST CN 65,488 4,913 65,488 4,913
2179 LABOR SO 33,592,408 4,818,814 52,708,845 7,561,057
2180 P DGP
2181 IBT IBT
2182 P SG
2183 P SG
2184 CUST BADDEBT 3,345,135 281,563 3,345,135 281,563
2185 P TROJD 1,191,165 192,592 (31,843) (5,148)
2186 P SG 39,391,566 6,240,277 3,031,752 480,280
2187 P SE 3,048,918 538,732 (3,710,117) (655,563)
2188 PTD SNP
2189 DPW SNPD 703,493 69,994 703,493 69,994
2190 P SG
2191 Total Accum Deferred Income Taxes B19 91,217,726 12,146,886 64,253,389 7,737,096
2192
2193 281 Accumulated Deferred Income Taxes
2194 P S
2195 PT SG (9,334,121) (1,478,680)
2196 T SNPT
2197 B19 (9,334,121) (1,478,680)
2198
2199 282 Accumulated Deferred Income Taxes
2200 GP S (2,968,333,860) (405,578,540)
2201 ACCMDIT DITBAL (2,382,320,568) (326,702,626) 2 0
2202 PT SNP
2203 LABOR SO (6,909,549) (991,171) 1,408,060 201,985
2204 PTD GPS
2205 DPW CIAC
2206 P SNPD
2207 GP SCHMDEXP
2208 TAXDEPR TAXDEPR
2209 P DGP
2210 PT IBT
2211 PT SG
2212 P SG
2213 P SE (6,100,875) (1,078,001 ) (6,100,875) (1,078,001 )
2214 P SG (5,441,152) (861,969) (4,897,979) (775,921 )
2215 B19 (2,400,772,144) (329,633,767) (2,977,924,652) (407,230,475)
2216
2217 283 Accumulated Deferred Income Taxes
2218 GP S (34,451,360) (3,855,395) (13,677,191) (365,429)
2219 P SG (6,716,785) (1,064,050) (5,349,431 ) (847,438)
2220 P SE (5,392.170) (952,775) (5,392,170) (952,775)
2221 LABOR SO (5,212,721) (747,762) (1,847,903) (265,081 )
2222 GP GPS (5,585,702) (801,266) (5,585,702) (801,266)
2223 PTD SNP (5,228,914) (753,600) (5,228,914) (753,600)
2224 P TROJD
2225 P SG
2226 P SGCT (3,230,285) (513,480) (2,591,910) (412,005)
2227 P SG
2228 B19 (65,817,937) (8,688,329) (39,673,220) (4,397,594 )
2229
2230 Total Accum Deferred Income Tax B19 (2,384,706,476) (327,653,889) (2,953,344,483) (403,890,974)
2231 255 Accumulated Investment Tax Credit
2232 PTD S
2233 PTD ITC84 (1,454,405) (159,199) (872,621 ) (95,517)
2234 PTD ITC85 (2,704,876) (314,036) (2,026,144 ) (235,235)
2235 PTD ITC86 (1,356,447) (210,249) (1,109,823) (172,023)
2236 PTD ITC88 (207,432) (34,662) (177,804) (29,711)
2237 PTD ITC89 (457,318) (94,562) (398,410) (82,382)
2238 PTD ITC90 (301,518) (52,294) (272,742) (47,303)
2239 PTD DGU
2240 Total Accumlated ITC B19 (il,481,§9il) (8il5,OO3j (4,857,544) (ilil~,171j
2241
2242 Total Rate Base Deductions (2,472,640,055) (341,683,266) (3,075,566,666) (423,904,781)
2243
Page 2.36
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
2244
2245
2246 108SP Steam Prod Plant Accumulated Depr
2247 P S
2248 P SG (813,982,921 ) ( 128,948,389) (821,008,415) (130,061,343)
2249 P SG (923,590,191 ) (146,311,997) (937,091,515) (148,450,831 )
2250 P SG (590,134,067) (93,487,019) (646,430,769) (102,405,350)
2251 P SG (161,919,666) (25,650,759) (164,126,688 ) (26,000,388)
2252 617 (2,489,626,844) (394,398,164) (2,568,657,388 ) (406,917,913)
2253
2254 108NP Nuclear Prod Plant Accumulated Depr
2255 P SG
2256 P SG
2257 P SG
2258 617
2259
2260
2261 108HP Hydraulic Prod Plant Accum Depr
2262 P S
2263 P SG (150,173,943) (23,790,042) (152,788,586) (24,204,245)
2264 P SG (28,745,851 ) (4,553,819) (29,429,256) ( 4,662,082)
2265 P SG (63,249,661 ) (10,019,795) (73,306,320) (11,612,936)
2266 P SG (14,557,767) (2,306,192) (17,950,461) (2,843,651 )
2267 617 (256,727,222) ( 40,669,848) (273,474,622) ( 43,322,914)
2268
2269 1080P Other Production Plant - Accum Depr
2270 P S
2271 P SG (1,402,617) (222,198) (1,494,820) (236,804)
2272 P SG ( 149,638,357) (23,705,196) (228,833,907) (36,251,084)
2273 P SG ( 164,282,056) (26,025,001 ) (171,373,Q63) (27,148,334 )
2274 P SG (19,989,661 ) (3,166,694) (22,298,500) (3,532,452)
2275 617 (335,312,691 ) (53,119,089) (424,000,289) (67,168,675)
2276
2277 108EP Experimental Plant - Accum Depr
2278 P SG
2279 P SG
2280
2281
2282 Total Production Plant Accum Depreciation B17 (3,081,666,756) (488,187,101) (3,266,132,299) (517,409,501 )
2283
2284 Summary of Prod Plant Depreciation by Factor
2285 S
2286 DGP
2287 DGU
2288 SG (3,081,666,756) (488,187,101 ) (3,266,132,299) (517,409,501 )
2289 SSGCH
2290 SSGCT
2291 Total of Prod Plant Depreciation by Factor (3,081,()()(),75()) (488,187,101) (3,:2()(),132,:29\'i) (517,40\'i,501 j
2292
2293
2294 108TP Transmission Plant Accumulated Depr
2295 T SG (383,244,793) (60,712,329) (391,706,495) (62,052,802)
2296 T SG (382,320,045) (60,565,833) (392,182,386) (62,128,191 )
2297 T SG (382,017,384) (60,517,887) (427,911,276) (67,788,240)
2298 Total Trans Plant Accum Depreciation 617 (1,147,582,222) (181,796,048) (1,211 ,800,158) (191 ,969,2~4j
Page 2.37
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
2299 108360 Land and Land Rights
2300 DPW S (5,883,327) (1,515,630) (6,991,080) (1,622,696)
2301 B17 (5,883,327) (1,515,630) (6,991,080) (1,622,696)
2302
2303 108361 Structures and Improvements
2304 DPW S (13,916,224 ) (2,207,821 ) (15,368,919) (2,348,226)
2305 B17 (13,916,224) (2,207,821 ) (15,368,919) (2,348,226)
2306
2307 108362 Station Equipment
2308 DPW S (211,029,661 ) (40,631,573) (228,034,187) (42,275,083)
2309 B17 (211,029,661 ) (40.631,573) (228,034,187) (42,275,083)
2310
2311 108363 Storage Battery Equipment
2312 DPW S (38,798) (40,160) (132)
2313 B17 (38,798) (40,160) (132)
2314
2315 108364 Poles, Towers & Fixtures
2316 DPW S (489,811,473) (41,439,375) (509,133,803) (43,315,406)
2317 B17 (489,811,473) (41,439,375) (509,133,803) (43,315,406)
2318
2319 108365 Overhead Conductors
2320 DPW S (265,522,589) (37,419,628) (278,975,100) (38,719,831 )
2321 B17 (265,522,589) (37,419,628) (278,975,100) (38,719,831)
2322
2323 108366 Underground Conduit
2324 DPW S (122,613,552) (9,128,479) (128,819,342) (9,728,276)
2325 B17 ( 122,613,552) (9,128,479) (128,819,342) (9,728,276)
2326
2327 108367 Underground Conductors
2328 DPW S (283,603,939) (28,700,489) (298,494,195) (30,139,652)
2329 B17 (283.603,939) (28,700,489) (298,494,195) (30,139,652)
2330
2331 108368 Line Transformers
2332 DPW S (368,542,974) (31,336,835) (391,132,688) (33,520,161 )
2333 B17 (368,542,974) (31,336,835) (391,132,688) (33,520,161 )
2334
2335 108369 Services
2336 DPW S (169,529,703) (15,225,841) (181,541,247) (16,386,773)
2337 B17 (169,529,703) (15,225,841) (181,541,247) (16,386,773)
2338
2339 108370 Meters
2340 DPW S (85,820,684) (6,002,697) (89,740,456) (6,381,548)
2341 B17 (85,820,684) (6,002,697) (89,740,456) (6,381,548)
2342
2343
2344
2345 108371 Installations on Customers' Premises
2346 DPW S (7,770,590) (1,076,491 ) (7,955,768) (1,094,389)
2347 B17 (7,770,590) (1,076,491 ) (7,955,768) (1,094,389)
2348
2349 108372 Leased Property
2350 DPW S
2351 B17
2352
2353 108373 Street Lights
2354 DPW S (27,076,222) (3,370,355) (28,347,811 ) (3,493,256)
2355 B17 (27,076,222) (3,370,355) (28,347,811 ) (3,493,256)
2356
2357 108DOO Unclassified Dist Plant - Acct 300
2358 DPW S
2359 B17
2360
2361 108DS Unclassified Dist Sub Plant - Acct 300
2362 DPW S
2363 B17
2364
2365 108DP Unclassified Dist Sub Plant - Acct 300
2366 DPW S 349,387 8,414 349,387 8,414
2367 B17 349,387 8,414 349,387 8,414
2368
2369
2370 Total Distribution Plant Accum Depreciation B17 (2,050,810,348) (218,046,802) (2,164,225,372) (229,017,015)
2371
2372 Summary of Distribution Plant Depr by Factor
2373 S (2,050,810,348) (218.046,802) (2,164,225,372) (229,017,015)
2374
2375 Total Distribution Depreciation by Factor (2,050.810,348) (218,046,802) (2, 164.225,372) (229,017,015)
Page 2.38
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
2376 108GP General Plant Accumulated Depr
2377 G-SITUS S (153,706,773) (21,036,249) (153,863,340) (21,117,426)
2378 G-DGP SG (5,750,521 ) (910,978) (5,399,560) (855,380)
2379 G-DGU SG (10,606,563) (1,680,255) (9,582,831 ) (1,518,079)
2380 G-SG SG ( 48,878,487) (7,743,163) (51,224,778) (8,114,854)
2381 CUST CN (6,752,671) (506,588) (7,306,872) (548,165)
2382 PTD SO (68,415,333) (9,814,145) (63,229,207) (9,070,198 )
2383 P SE (337,424) (59,622) (312,278) (55,178)
2384 G-SG SG (36,460) (5,776) (38,356) (6,076)
2385 G-SG SG (2,312,731) (366,375) (2,247,296) (356,009)
2386 617 (296,796,964) (42,123,150) (293,204,520) (41,641,366)
2387
2388
2389 108MP Mining Plant Accumulated Depr.
2390 P S
2391 P SE (174,760,127) (30,879,427) (180,732,558) (31,934,732)
2392 617 (174,760,127) (30,879,427) (180,732,558) (31,934,732)
2393 108MP Less Centralia Situs Depreciation
2394 P S
2395 617 (174,760,127) (30,879,427) (180,732,558) (31,934,732)
2396
2397 1081390 Accum Depr - Capital Lease
2398 PTD SO 617
2399
2400
2401 Remove Capital Leases
2402 617
2403
2404 1081399 Accum Depr - Capital Lease
2405 P S
2406 P SE B17
2407
2408
2409 Remove Capital Leases
2410 617
2411
2412
2413 Total General Plant Accum Depreciation B17 (471,557,091) (73,002,577) (473,937,078) (73,576,097)
2414
2415
2416
2417 Summary of General Depreciation by Factor
2418 S (153,706,773) (21,036,249) ( 153,863,340) (21,117,426)
2419 DGP
2420 DGU
2421 SE (175,097,552) (30,939,049) (181,044,836) (31,989,910)
2422 SO (68,415,333) (9,814,145) (63,229,207) (9,070,198)
2423 CN (6,752,671 ) (506,588) (7,306,872) (548,165)
2424 SG (67,584,763) (10,706,547) (68,492,822) (10,850,398)
2425 DEU
2426 SSGCT
2427 SSGCH
2428 Remove Capital Leases
2429 Total General Depreciation by Factor (471 ,557,591 j (7:J,(ili::1,5i7j (473,937,07il) (73,576,097)
2430
2431
2432 Total Accum Depreciation· Plant In Service B17 (6,751,616,418) (961,032,528) (7,116,094,907) (1,011,971,847)
2433 111SP Accum Prov for Amort-Steam
2434 P SG
2435 P SG
2436 618
2437
2438
2439 111GP Accum Prov for Amort-General
2440 G-SITUS S (16,086,300) (6,589,942) (17,465,109) (7,121,058)
2441 CUST CN (2,594,958) (194,675) (2,889,707) (216,787)
2442 I-SG SG
2443 PTD SO (10,443,217) (1,498,074) (11,553,465) (1,657,339)
2444 P SE
2445 618 (::19,1:;>4,475j (il,::1il::1,691j (31,908,2iloj (il,995,184)
2446
Page 2.39
2010 PROTOCOL
Average JUNE 2010 DECEMBER 2011
FERC BUS PRO FORMA RESULTS PRO FORMA RESULTS
ACCT DESCRIP FUNC FACTOR Ref TOTAL WYOMING TOTAL WYOMING
2447
2448 111HP Accum Prov for Amort-Hydro
2449 P SG
2450 P SG
2451 P SG (72,565) (11,496) (214,656) (34,005)
2452 P SG (413,842) (65,559) (458,374) (72,614)
2453 B18 (486,407) (77,055) (673,030) (106,619)
2454
2455
2456 1111P Accum Prov for Amort-Intangible Plant
2457 I-SITUS S (947,973) (136,319) (659,093) (276,759)
2458 I-DGP SG
2459 I-DGU SG (341,017) (54,023) (357,775) (56,678)
2460 P SE (1,149,082) (203,038) (1,380,634) (243,953)
2461 I-SG SG (44,076,077) (6,982,381 ) (39,336,517) (6,231,556)
2462 I-SG SG (12,762,121) (2,021,732) (14,116,193) (2,236,239)
2463 I-SG SG (3,267,188) (517,577) (3,573,962) (566,175)
2464 CUST CN (92,217,337) (6,918,187) (97,522,109) (7,316,153)
2465 P SG
2466 P SG (94,032) (14,896) (94,032) (14,896)
2467 PTD SO (255,362,873) (36,631,675) (270,058,196) (38,739,711 )
2468 B18 (410,217,702) (53,479,827) (427,098,511 ) (55,682,120)
2469 1111P Less Non-Utility Plant
2470 NUTIL OTH
2471 (410,217,702) (5~,4ig)j2i) (427,098,511) (55,682,120)
2472
2473 111390 Accum Amtr - Capital Lease
2474 G-SITUS S (5,670,267) (631,112) (5,670,267) (631,112)
2475 P SG (1,561,706) (247,400) (1,561,706) (247,400)
2476 PTD SO 1,608,159 230,690 1,608,159 230,690
2477 B9 (5,623,814) (647,822) (5,623,814) (647,822)
2478
2479 Remove Capital Lease Amtr 5,623,814 647,822 5,623,814 647,822
2480
2481 Total Accum Provision for Amortization B18 (il39,li28,583j (61,839,573j (il59,679,mj (6il,783,922)
2482
2483
2484
2485
2486 Summary of Amortization by Factor
2487 S (22,704,541 ) (7,357,372) (23,794,469) (8,028,928 )
2488 DGP
2489 DGU
2490 SE (1,149,082) (203,038) (1,380,634) (243,953)
2491 SO (264,197,932) (37,899,059) (280,003,502) (40,166,360)
2492 CN (94,812,295) (7,112,861) (100,411,816) (7,532,940)
2493 SSGCT
2494 SSGCH
2495 SG (62,588,548) (9,915,064) (59,713,214) (9,459,563)
2496 Less Capital Lease 5,623,814 647,822 5,623,814 647,822
2497 Total Provision For Amortization by Factor (4~g,828,58~) (61 ,8M,57~) (45M7M21) (64,78~M2)
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Rocky Mountain Power
Wyoming General Rate Case - December 31,2011
Revenue Adjustment Index

The Company used actual revenue for the twelve months ended June 30, 2010 as the
starting point for the calculation of pro forma revenue. Actual revenue was adjusted using
the normalizing and pro forma adjustments below to calculate the revenue for the
December 2011 test period.

3.1 Pro Forma Revenue


3.2 Wheeling Revenue
3.3 S02 Emission Allowances
3.4 REC Revenue

Page 3.0.1
Page 3.0.2
Rocky Mountain Power
Normalized Results of Operations
Tab 3 Adjustment Summary
Twelve Months Ending December 31, 2011
3.1 3.2 3.3 3.4
Pro Forma 502 Emission
Total Adjustments Revenue Wheelin~ Revenue Allowances REC Revenue
1 Operating Revenues;
2 General Business Revenues 38,963,385 38,963,365
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues (15,385,081) 222,970 (15,608,051)
6 Total Operating Revenues 23,578,304 38,963,385 222,970 (15,608,051)

8 Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission (68,178) (68,178)
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
19
20 Total O&M Expenses (68,178) (68,178)
21
22 Depreciation
23 Amortization
24 Taxes Other Than Income
25 Income Taxes - Federal 7,625,579 12,993,748 97,272 (251,067) (5,214,375)
26 Income Taxes - State 1,036,190 1,765,635 13,218 (34,116) (708,547)
27 Income Taxes - Def Net 662,321 662,321
28 Investment Tax Cred~ Adj.
29 Mise Revenue & Expense (892,059) (892,059)
30
31 Total Operating Expenses' 8,363,853 14,759,383 42,312 (514,920) (5,922,922)
32
33 Operating Rev For Return: 15,214,451 24,204,002 180,658 514,920 (9,685,129)
34
35 Rate Base:
36 Electric Plant In Service
37 Plant Held for Future Use
38 Misc Deferred Debits
39 Elec Plant Acq Adj
40 Nuclear Fuel
41 Prepayments
42 Fuel Stock
43 Material & Supplies
44 Working Capital 69,009 118,522 340 (2,290) (47,563)
45 Weatherization Loans
46 Misc Rate Base
47
48 Total Electric Plant: 69,009 118,522 340 (2,290) (47,563)
49
50 Rate Base Deductions:
51 Accum Prov For Deprec
52 Accum Prov For Amort
53 Accum Def Income Tax 4,655,950 2,564,062 2,291,888
54 Unamortized lTC
55 Customer Adv For Const
56 Customer Service Deposits
57 Misc Rate Base Deductions (6,039,176) (6,039,176)
58
59 Total Rate Base Deductions (1,183,226) 2,564,062 (3,747,288)
60
61 Total Rate Base: (1,114,217) 2,682,584 340 (3,749,578) (47,563)
62
63 Return on Rate Base 0.944% 1.480% 0.01111/0 0.050% -0.598%
64
65 Return on Equity 1.778% 2788% 0.021% 0,095% -1.126%
66
67 TAX CALCULATION:
68 Operating Revenue 24,538,541 38,963,385 291,148 892,059 (15,608,051)
69 Other Deductions
70 Interest (AFUDC)
71 Interest (30,219) 72,755 (101,693) (1,290)
72 Schedule "M" Additions
73 Schedule "M" Deductions 1,745,201 1,745,201
74 Income Before Tax 22,823,559 38,890,630 291,139 (751,449) (15,606,761)
75
76 State Income Taxes 1,036,190 1,765,635 13,218 (34,116) (708,547)
77 Taxable Income 21,787,370 37,124,996 277,921 (717,333) (14,898,214)
78
79 Federal Income Taxes + Other 7,625,579 12,993,748 97,272 (251,067) (5,214,375)

APPROXIMATE
(24,803,272) (38,851,020) (292,593) (1,341,678) 15,682,019
PRICE CHANGE
Rocky Mountain Power PAGE 3.1
Wyoming General Rate Case - December 2011
Pro Forma Revenue

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Income:
Residential 440 3 6,353,458 WY 100.000% 6,353,458
Commercial 442 3 2,113,727 WY 100.000% 2,113,727
Industrial 442 3 30,652,151 WY 100.000% 30,652,151
Public St & Hwy 444 3 (155,950) WY 100.000% (155,950)
38,963,385 38,963,385 3.1.1

Adjustment to Income - All States Other Than Wyoming


Residential 440 3 88,211,705 Situs 0.000% 3.1.4
Commercial/Industrial/Irrigation 442 3 147,331,669 Situs 0.000% 3.1.4
Public Street & Hwy 444 3 (188,002) Situs 0.000% 3.1.4
Other Sales to Public Authorities (OSPA) 445 3 1,070,144 Situs 0,000% 3.1.4
236,425,516

Adjustments to Tax:
ADIT Balance 283 2,564,062 WY 100.000% 2,564,062

Description of Adjustment:

This adjustment begins with June 2010 general business revenues and adjusts to the pro forma level for the twelve months ending
December 2011 based on weather normalized forecasted loads.
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Summary of Revenue Adjustments
Proforma Test Period 12 Months Ending December, 2011

A B C D E F G H

Total Total Type 2 Type 3 Total Type 3 Total Total


Booked Normalizing Temperature Type 1 Type 1 Annualized Proforma Adjusted Proforma Adjusted Revenue
Revenue 1 Adjustments' Normalization Adjustments Adjusted Price Price Revenue Price Proforma Adjustment
4
Revenue Change' Change Change' Revenue J-A

Residential $88,860,640 ($2,690,293 ($153,389 ($2,843,682 $86,016,958 $0 $6,248,696 $92,265,654 $2,948,444 $95,214,098 $6,353,458

Commercial $110,003,865 ($6,420,011 ($22,561 ($6,442,573 $103,561,292 $0 $6,481,027 $110,042,320 $2,075,272 $112,117,592 $2,113,727

Industrial' $326,900,131 ($15,313,588 $0 ($15,313,588 $311,586,543 $0 $26,346,473 $337,933,016 $19,619,266 $357,552,282 $30,652,151

Public St & Hwy $2,045,914 ($73,100 $0 ($73,100 $1,972,814 $0 ($108,234 $1,864,579 $25,384 $1,889,964 ($155,950)

Total Wyoming Combined $527,810,550 ($24,496,993 ($175,950 ($24,672,942 $503,137,608 $0 $38,967,961 $542,105,569 $24,668,366 $566,773,935 $38,963,385

Formula: Table 3 B+C A+D Table 3 Table 3 E+F+G Table 3 H+I Ref 3.1

-~

1 Lighting, security lighting, and traffic signal revenues included as booked~


2 Removes SMUD, revenues booked out of period, Schedule 28 reciass, tolerance adjustments, and Deferred PCAM revenues.
, Application of current tariff rates to historic revenues~
4 Reflects rate increase from General Rate Case Docket No. 20000-352-ER-09 for $35.5 million ($25.5 million effective July 1, 2010 and $10~0 million effective February 1, 2011)

, Includes Irrigation~
, Adjustments due to forecast period~

Page 3.1.1
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Summary of kWh Adjustments
Proforma Test Period 12 Months Ending December 31,2011

A B C o E

Booked Total Total Total Total


kWhs Adjustments Adjusted Adjustments Adjusted
1
Actual kWhs Actual kWh Forecast kWh 2 kWhs

Residential 1,073,790,810 12,719,408\ 1,071,071,402 34,636,598 1,105,708,000

Commercial 1,508,712,695 (2,668,679 1,506,044,016 24,113,984 1,530,158,000

Industrial 6,866,877,346 216,811 6,867,094,157 382,849,843 7,249,944,000

Public St & Hwy 11,524,965 (128,668 11,396,297 183,703 11,580,000

Total Wyoming Combined 9,460,905,816 (5,299,944 9,455,605,872 441,784,128 9,897,390,000

Formula: Table 2 A+B Table 2 C+D

- '--- ---

1 Out-of-period adjustments.
2 Adjustments due to the forecast period

Page 3.1.2
Rocky Mountain Power
Wyoming General Rate Case ~ December 2011
Summary of Revenue Adjustments
Historical Test Period 12 Months Ending June 30, 2010
Forecast Test Period 12 Months Ending Oecember 31, 2011

RVN ~~T~'~1----------"P~~~Ch~'~09~&'---~N~p7c--------------nR=ocZI'="-----T~OZ~~IT~W"~1-----T~O=~~IA~~---h~~==~~~~--T~oZ~~IA~~".R~~~~PO='~,MCh=,o=g~,--~Po=,e~C~h=,o=g'~--~~=~~IT~W='~3-----F~o=,OC='~"----~TO=W~ITT.W'~3'-+-+---'ToW~------'M~j~U'=t~~~
Booked Revenues Unbilled Nonnahzal!on1 Tolerance Deferred Temperature Sch 28 Adl Rev ~ % Ad ustment2 Adj Actual __ ~~t Adj Revenue Adjustments Revenue
Residential

Schedule 2 $88.500,177 I $128,761 ($2,896) ($7,515) ($2,612,543) ($153.389) ($2,647,582) $85,852.595 4.70% $0 $85,852,595 $6,257,251 $92,109,847 $2,945,464 $95,055.310 $6,555,133 $95.055,310

Schedule 15R $139,034 $202 $798 $32 ($1,299) $137,735 1.42% $0 $137,735 1.20% ($5,518) $132,217 $4.328 $136.546 ($2,489) $136,546
Schedule 207R $25,089 $37 $465 $26 $314 $25,403 -3482% $0 $25,403 2.37% ($3,038) $22.365 ($1,348) $21.017 ($4,072) $21,017
$0
AGA Rev Credit
SMUD
$1.225
$66,115
$0
$0
$0
($66,115)
$0
($66,115)
$1,225
$0
$0
$0
$1,225
$0
$0
$0
$1,225
$0
$0
$0
$1,225
$0 ($66,115)
'0 $1,225
$0
Acquis!t!oo Commitment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Centralia
Unbilled
$0
$129.000
$0
($129,000)
$0
$0
$0
($129.000)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0 ($129,000)
'0 $0
$0

Total Residential $88,860,640 $0 $67,748 $7,457 $2,615,088 $153,389 $2,843,662 $66,016,958 $0 $86,016.958 $6,248.696 $92,265,654 $2,948,444 $95,214,097 $6,353.458 $95,214,097

Commercial
Schedule 25 $13,459,426 $119,446 $49,999 $21,876 ($380,702) $5,414,673 $5,217,866 $18,677.292 1.03% $0 $18,677,292 1.01% $1,128,384 $19.805,675 $527,685 $20,333,361 $6.873,934 $20,333,361
Schedule 28 $79,896,121 $392,182 $106,755 $72,130 ($2,723,525) ($8,335.571) ($10,503,164) $69.392,957 103% $0 $69.392,957 1.01% $4.627,471 $74,020,428 $2,203,423 $76,223,851 ($3,672,269) $76,223,851
Schedule 46 $13,140,763 $72.017 ($1,917) $68,920 ($592.455) $0 ($453,435) $12,687,328 4.99% $0 $12,687,328 524% $710,984 $13,398,312 ($662,656) $12,735,655 ($405,107) $12.735,655
Schedule 48 $592854 ~ ~ 112.J.12. ($29286) iQ iQ !l11.llil $578981 902% iQ ~ ~ ~ $618666 iil.Uill $601,868 ~ $601868
Subtotal $107,089,164 $586.894 $154,889 $175,038 ($3,725.968) ($22,561) ($2,920,898) ($5,752,605) $101,336,559 $0 $101,336,559 $6.506,524 $107.843,083 $2,051,654 $109,894,735 $2,805,572 $109,894,735

Schedule 54 $54,798 $300 ($1,836) $129 ($3,040) $51,758 1.42% $0 $51,758 2.30% $49,993 $3,686 $53,679 ($1,120) $53,679
Schedule 15N $2,359 $450 $215 ($4,195) $426,299 142% $0 $426,299 1.20% $412,076 $11,329 $423,405 ($7,089) $423,405
Schedule 207N $438 $9 ($13) ($246) $79,723 -34_82% $0 $79,723 2.37% $70,316 $7,236 $77,552 ($2,418) $77.552
Schedule 213--1 $8 ($120) $227 $52 $1.545 29.34% $0 $1,545 5.62% $1,444 $1,368 $2,813 $1.320 $2,813
$0
AGA Rev Credit $0 $0 $1,665,408 $0 $1.665,408 $0 $1,665,408 $0 $1,665,408 $0 $1,665,408
$1'665'4081 $0
Centralia Cre<lit
SMUD
$0
$92,539
$0
$0
$0
($92,539)
$0
($92,539)
$0
$0
'0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
($92,539)
$0
$0
Acquisil!on Commitment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Unbilled $590.000 ($590,000) $0 ($590,000) $0 $0 $0 $0 $0 $0 $0 ($590,000) $0

Total Commercial $110,003.865 $0 $60,853 $175,596 $3,735,563 $22.561 $2,920,898 $6,442,573 $103,561,292 $0 $103,561,292 $6,481,027 $110.042,320 $2,075,272 $112,117,591 $2,113,727 $112,117,591

Industrial
Schedule 25 $1,188,303 $24.944 ($6,759) ($276) ($33,611) $1,598,237 $1.580,536 $2,768,839 1_03% $0 $2,768,839 1.01% $169,271 $2,938,109 $93,052 $3,031,162 $1,842.859 $3,031,162
Schadule28 $19,897,898 $146,655 ($41,409) ($12,237) ($678,286) ($1,876,879) ($2,462,156) $17.435.742 1_03% $0 $17,435,742 1.01% $1.303,318 $18.739,060 $777,028 $19,516.088 ($381,810) $19,516,088
ScheduJe33 $46,175,822 $375,778 $44,724 $91,054 ($2,198.324) $0 ($1,686,768) $44,489.054 9.23% $0 $44,489,054 550% $3.040,421 $47,529,475 $5,114,386 552,643,862 $6,468,039 $52,643,862
Schadule46 $91,804,582 $747,103 ($245,440) $81,243 ($4,139.033) $0 ($3,556,127) $88,248,455 499% $0 $88,248,455 5.24% $5.023,240 $93,271,695 $5,038,838 $98,310.532 $6.505,951 $98,310,532
Schedule 48 $162867848 $1325414 ~ $758026 ($8045389) iQ ~ $156.758918 9.02% iQ ~ :::1..ill'2 $16748.521 $173507439 $8 498 340 $182005779 $19137931 $182005779
Subtotal $321,934,453 $2.619.894 ($397,866) $917.810 ($15,094.643) ($278.642) ($12,233,446) $309.701,007
'0 $309,701,007 $26,284,771 $335,985,778 $19,521,644 $355,507,424 $33,572,969 $355,507,424

Schedule 15N $11,804 $96 ($92) $0 ($194) $11,610 142% $0 $11,610 1.20% ($332) $11,278 $568 $11,846 $42 $11,846
Schedule 207N $1,169 $10 $0 ($2) ($2) $1,167 -34.82% $0 $1,167 2.37% ($137) $1.030 ($11) $1,019 ($150) $1,019
Schedule 40 $1,204,202 ($22,OOO) ($7.621) $6,796 ($33,435) ($56,260) $1,147,942 -10.71% $0 $1,147,942 ~211% $50,658 $1,198.600 $16,024 $1,214,624 $10,422 $1,214,624
Schedule 210 $235,797 {$26,000} ($6,895) $1,315 ($6,781) ($40,361) $195.436 1.04% $0 $195,436 -369% $11,512 $206,948 $81.041 $287,989 $52,192 $287,989

AGA Rev Cf~it $529,382 $0 $0 $0 $529.382 $0 $529,362 $0 $529,382 $0 $529,382 $0 $529,382


SMUD $413.324 $0 ($413,324) ($413,324) $0 $0 $0 $0 $0 $0 $0 ($413,324) $0
Acquisllioo CommItment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Unbilled $2,570,000 ($2.570.000) $0 ($2,570,000) $0 $0 $0 $0 $0 $0 $0 ($2,570,000) $0

Total Industrial $326,900,131 $0 $825,798 $925,919 $15,135,067 $0 $278,642 $15,313,588 $311,586,543 $0 $311,586,543 $26,346,473 $337,933,016 $19,619,266 $357,552,283 $30,652,151 $357,552,283

Public Street & Highway Lighting


Schedule 15N $3 ($0) ($2) ($1) ($3) ($0) 1.42% $0 ($0) 120% ($0) ($0) $0 $0 ($3) $0
Schedule 51 $994.200 ($25,105) ($20,502) $371 ($11,490) ($56.725) $937,475 1.41% $0 $937,475 0.83% ($33,294) $904,180 ($11,902) $892,278 ($101,922) $692,278
Schedule 53 $497.740 ($12,569) ($4,914) $200 ($9,643) ($26,926) $470,814 1,47% $0 $470,814 1.41% ($16.871) $453,943 $29,669 $483.612 ($14,128) $483,612
Schedule 57 $64,845 ($1.637) $0 $19 ($778) ($2,397) $62,448 1.52% $0 $62,448 0.77% ($2,618) $59,830 $2,098 $61.928 ($2,917) $61,928
Schedule 58 $78,807 ($1,990) ($821) $233 ($2,9S0) ($5,558) $73,249 142% $0 $73,249 2.85% ($2.834) $70,415 $1,521 $71.936 ($6,871) $71,936
Schedule 211 $445,221 ($11,242) ($18,800) $575 ($3,561) ($33,028) $412.193 -34.85% $0 $412,193 227% ($50,664) $361,529 $3,567 $365.097 ($80,124) $365,097
Schedule 212 $12.935 ($327) ($584) $64 ($193) ($1,019) $11,916 -35.00% $0 $11,916 4.49% ($1,480) $10.436 ($395) $10,041 ($2,894) $10,041
Schedule 213-1 $2,377 ($60) $1 $4 ($100) ($155) $2.222 29.50% $0 $2,222 ~ ($225) $1,997 $848 $2,845 $468 $2,845
Schedule 213-2
Subtotal
~
$2.098,914
iEQl
($53,000)
illQl
($45,652)
!llil
$1,414
rum
($26,862)
~
($126,100)
~
$1,972,814
2R50% iQ
$0
&ill
$1,972,814
10.73% ,(illill
($108,234)
$2,249
$1,864.579 =
$25,384
~
$1,889,963
~
($208.950)
~
$1,889,963

Unbilled ($53,000) $53,000 $0 $53,000 $0 $0 $0 $0 $0 $0 $53,000 $0

Total PSH $2,045,914 $0 $45,652 $1,414 $28,862 $0 $0 $73.100 $1.972,614 $0 $1,972,814 $108,234 $1,864.579 $25,384 $1,889,963 $155,950 $1,889,963

$527,810:550 $0 $878,345) $1.095,472 $21,514,580 $175,950 $3,199,539' $24,672,942 $503,137.608 $0 $503,137,608 $38,967 ,961 $542,105,569 $24,668.366 $566.773,934 $38,963,385 $566,773,934

'R&"",,,,,,, $MUO ~"''''''''_ .. d~''''''I'''_ S._2S""""", "''''8~ad,.., ..... "", .,.,o"t"""'.o>CAM .."".......
ZR .."'''''''',., ••''.... ~fromGe ... '''''''''.C •• ''O'''''''''No1OOOOJS1ER-C9''',S~SS_n($255...-,,~_July' 201O.""'100"""""9ff_F~"","tyllil111

Page313
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Proforma Test Period 12 Months Ending December 2011
All States other than Wyoming

Residential Commercial/Industrial/Irrigation Public Street & Hwy OSPA TOTAL


Unadjusted Revenue - Jun 2010 440 442 444 445 REVENUE
California 44,417,593 42,412,713 380,424 87,210,731
Idaho 61,754,863 135,738,611 501,211 197,994,684
Oregon 470,196,520 469,955,353 5,466,137 945,618,011
Utah 572,407,768 894,372,040 10,910,810 19,177,584 1,496,868,201
Washington 118,316,113 155,928,210 1,318,063 275,562,386
TOTAL 1,267,092,857 1,698,406,926 18,576,645 19,177,584 3,003,254,012

Residential Commercial/Industrial/Irrigation Public Street & Hwy OSPA TOTAL


Pro Forma Revenue - Dec 2011 440 442 444 445 REVENUE
California 47,002,791 44,960,242 419,037 92,382,070
Idaho 59,596,070 146,391,460 475,121 206,462,650
Oregon 536,598,285 541,547,511 5,851,440 1,083,997,236
Utah 590,609,191 963,428,887 10,494,031 20,247,728 1,584,779,838
Washington 121,498,226 149,410,496 1,149,013 272,057,735
TOTAL 1,355,304,563 1,845,738,596 18,388,643 20,247,728 3,239,679,529

Residential CommerCial/Industrial/Irrigation Public Street & Hwy OSPA TOTAL


Adjustment to Revenue - Dec 2011 440 442 444 445 ADJUSTMENT
California 2,585,197 2,547,529 38,613 5,171,340
Idaho (2,158,792) 10,652,849 (26,090) 8,467,966
Oregon 66,401,764 71,592,158 385,303 138,379,225
Utah 18,201,424 69,056,848 (416,778) 1,070,144 87,911,637
Washington 3,182,112 (6,517,714) (169,049) (3,504,651)
TOTAL 88,211,705 147,331,669 (188,002) 1,070,144 236,425,516
Ref 3.1 Ref 3.1 Ref 3.1 Ref 3.1 Ref 3.1

Page 3.1.4
Rocky Mountain Power PAGE 3.2
Wyoming General Rate Case - December 2011
Wheeling Revenue

TOTAL WYOMING
ACCOUNT IY2.©. COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Revenues:
Other Electric Revenues 456 1 (961,487) SG 15.842% (152,315) 3.2.2
Other Electric Revenues 456 1 (93,989) SE 17.670% (16,607) 3.2.2
Other Electric Revenues 456 2 959,983 SG 15.842% 152,077 3.2.2
Other Electric Revenues 456 3 1,513,831 SG 15.842% 239,816 3.2.2
1,418,337 222,970 3.2.2

Wheeling Imbalance Expense 566 (430,371 ) SG 15.842% (68,178)

Adjustment Detail:
Actual Wheeling Revenues 12 ME June 2010 64,145,260 B1
Total Adjustments 1,418,337 3.2.2
December 2011 Normalized Wheeling Revenues 65,563,597 3.2.2

Description of Adjustment:

This adjustment reflects the level of wheeling revenues the Company expects in the 12 months ending December 31, 2011 by adjusting the
actual revenues for the 12 months ended June 2010 for normalizing, annualizing and pro forma changes. Imbalance penalty revenue and
expense is removed to avoid any impact on regulated results.
Rocky Mountain Power
Wyoming General Rate Case ~ December 2011
Wheeling Revenue

Adj Post Merger Pt to Pt Pre-Merger Wheeling Pre~Merger Wheeling Ancillary ~ C&T Ancillary Use of Facilities Non Firm Wheeling ST Firm Wheeling Penalties Penalties
Type Customer 301912 301916 301917 301970 302902 302901 301922 301926 505961 505963 Total

Bonneville Power Administration (4,869,575) (4,869,575,00)
WAPA Folsom (1,000) (1,000,00)
Powder River Energy Corp (175,16) (175.16)
South Columbia Basin Irrigation District (1,239,17) (1,239.17)
Cowlitz County PUD 54,286 (164,416,50) (110,130.30)
Basin Electric Power Cooperative (262,506) (9,428.46) (29,942,81) (18,104.00) (8,913.79) (328,895,14)
Black Hills, Inc. (1,886.465) (66,134.90) (704.00) (1,953,303.98)
BonneviUe Power Administration (948.446) (1,005,602) (212,616,55) (360,750,03) (1,171,506.00) (17.52) (1,401.00) (7,306.01) (3,707,645,39)
Cargill Power Markets. LLC (1,177,389,12) (1,770.08) (1,179,159.20)
Constellation (26,252) (62,435,44) (5,919.47) (94,606,95)
Coral Power/Shell (18,851.52) (18,851,52)
Deseret Generation & Transmission Cooperati'v (2,490,854) (1,045,768,93) (409,705.73) (3,348.00) (3,949,676.65)
Fall River Rural Electric Cooperative (151,308.00) (151,308.00)
Foot Creek Ill, LLC (36,182.04) (36,182.04 )
Idaho Power Company (665,386) (90,108,00) (142,884.88) (1,012,646.00) (1,911,024,84)
Morgan Stanley Capital Group, Inc. (950,220.40) (12,294,04) (962,514.44)
Pacific Gas & Electric Company (20,327,546,96) (1,354,88) (20,328,901.84 )
Powerex Corporation (1,944,000) (8,022,16) (2,818,62) (2,121,945.45) (2,170.84) (578.08) (4,079,535.15)
Iberdrola Renewables Inc. (783,773) (190,725.32) (67,011.64) (1,217,282.96) (216,975.00) (41,208,39) (2,516,976,05)
Public Service Company of Colorado (32,820,80) (37,376,00) (70,196.80)
Rainbow Energy Marketing (30,977.07) (99,245.04) (130,222,11)
Sierra Pacific Power (17,065.98) (4,650.00) (13,059,16) (34,775.14)
State of South Dakota (97,200) (97,200,00)
T ransAlta Energy (81,736,64) (81,736,64)
Tri~State Generation and Trans. (98,956) (3,486.48) (102,442.45)
UAMPS (7,507,671 ) (410,561) (223,776) (18,414) (8,160,422)
Utah Municipal Power Agency (2,040,683) (71,340) (36,000) (2,148,023)
Warm Springs (119,700) (119,700)
Western Area Power Administration (21,225) (41,992) (964,896) (1,028,112)
Western Area Power Administration (2,777,193) (2,777,193)
NextEra Energy Resources, LLC (1,289,211) (72,419) (25,444) (56,280) (346,207) (1,789,561)
Southern Calif Edison Com Direct (327,547) (327,547)
PPL Energy Plus, LLC (65,864) (65,864)
US Bureau of Reclamation (4,834) (12,632) (25,615) (14,618) (57,699)
Moon Lake Electric Association (20,128) (20,128)
Seattle City Ught (354,375) (354,375)
Eugene Water & Electric Board (29,912) (29,912)
Sempra Energy Solutions LLC (147,289) (12,205) (4,288) (163,782)
Enel (131,625) (131,625)
Integrys (175) (175)
JPM Ventures Energy (3,131) (1,100) (6) (3,512) (7,749)
Barclays Bank (6) (6)
Raser Power Systems LLC (267,300) (23,209) (8,155) (1,398) (300,062)
Macquarie Energy, LLC (93) (93)
Endure Energy, LLC (2,774) (2,774)
Gila River Power, LP (4,257) (4,257)
Black Hills/Colorado Electric Utility Company, L (2,225) (152) (2,377)
The Energy Authority (485) (485)
Accruals and Ad' ustments (111,444) 29,728 76,514 (3,385) (26,219) 115,056 (16,315) 63,935
Total Wheeling Revenue 12 ME June 2010 (9,061,031 ) (4,898,149) (15,791,231) (2,059,426) (1,228,987) (22,296,248) (6,954,625) (1,427,461J _ _@J..279) .~ 164,145,260) Ref 3,2

Page 3.2.1
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Wheeling Revenue

Adj Post Merger Pt to Pt Pre-Merger Wheeling Pre-Merger Wheeling Ancillary - C& T Ancillary Use of Facilities Non Firm Wheeling ST Firm Wheeling Penalties Penalties
T e Customer 301912 301916 301917 301970 302902 302901 301922 301926 505961 505963 Total
Incremental Adjustment:
1 Reverse unreserved use charges: NextEra 155,211 155,211
2 Annualize contract with NextEra (556,875) (556,875)
2 Annualize contract with Seattle City (253,125) (253,125)
Reverse unreserved use charges: Iberdrola 54.800 54,800
Reverse unreserved use charges: 26,300 26,300
Constellation
Remove Basin load as network service for 253,400 253,400
Sheridan and Decker load terminated
Annualize estimated revisions to Black Hilts (34,400) (34,400)
network charge for 2009 usage
Annualize estimated revisions to Bonneville 30,000 30,000
Power Administration network charge for 2009
usage
Annualize estimated revisions to Western 1,500 1,500
Area Power Administration network charge for
2009 usage
Annualize estimated revisions to US Bureau of 454 454
Reclamation network charge for 2009 usage

Annualize estimated revisions to Sempra (51,000) (51,000)


network charge for 2009 usage and added
load
Eliminate re-assignments-Idaho (93,989) 93,989
Contract revision for BPA: Lost Creek to point- (1,360,800) 312,276 (1,048,524)
to-point
Estimate new network agreement for Tn-State (282,000) (282,000)
load
2 Annualize reserves for NextEra (71,581) (24,956) (96,537)
3 Estimated changes for 2011 based on (43,465) (115,169) (113,449) (18,442) (1,282) (291,807)
estimated usage differences, contract
changes, accruals, etc.
3 Estimated decrease in use of facilities charge 33.500 33,500
for PG&E and SeE
Adjust Cowlitz revenue for transfers in account (54,286) 54,286
reporting
Eliminate accruals related to prior/higher rates 26,219 26,219
for use of facilities adjusted for depreciation

Transfer Warm Springs revenue to use of 119,700 (119,700)


facilities
Remove accrual differences as accounted for 111,444 111,444
in annualizing new/changes in agreements

Estimated decrease in network load in 2011 75,000 75,000


based on 2010 usage
Removal of imbalance penalties as penalties 29,279 398,823 428,102
incurred are accrued and refunded to non-
offending customers
Test Period Incremental Adiustments (1,804,380) 214,525 (115,169) (185,030) (43,397) (6,977) 93,989 29,279 398,823 (1,418,337

Accum Test Period Totals 10,865,411 4,683,624 15,906,400 2,244,456 1,272,384 22,303,225 6,860,636 1,427,461 65,563,597 Ref 3.2

1,055,476
626,866 (54,286) (39,195) 93.989 29,279 398,823 Ref 3.2
(959,983)
Ref 3.2
(863,446) (71,581) (24,956)
(1,513,831)
Ref 3.2
268,811 32,218
214,525 (6,977) 93,989 29,279 398,823 {1,4!8,mJ Ref 3.2
Ref 3.2

Page 3.2.2
Rocky Mountain Power PAGE 3.3
Wyoming General Rate Case - December 2011
S02 Emission Allowances

TOTAL WYOMING
ACCOUNT lYmz COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Income:
Gain From Sale of Allowances 4118 3 4,828,301 SE 17.670% 853,142 3.3.1
Allowed Gain From Sale of Allowances 4118 3 (9,876,852) SE 17.670% (1,745,201 ) 3.3.1
(5,048,551 ) (892,059)

Adjustment to Rate Base:


Regulatory Deferred Sales 25398 3 (34,178,327) SE 17.670% (6,039,176) 3.3.1

Adjustment to Taxes:
Accumulated Deferred Income Taxes 190 3 12,970,794 SE 17.670% 2,291,888 3.3.1
Schedule M Deduction SCHMDT 3 9,876,852 SE 17.670% 1,745,201 3.3.1
DIT Expense 41010 3 3,748,364 SE 17.670% 662,321 3.3.1

Description of Adjustment:
The Environmental Protection Agency has established guidelines that govern the volume of sulfur di-oxide (S02) that can be emitted from the
power plants and granted the issuance of S02 emission allowances to cover each ton emitted. Plants that are not in compliance with EPA
guidelines may purchase emission allowances from other companies that have excess allowances. This adjustment is consistent with the
stipulation in the Docket No. 20000-277-ER-07, which stipulates that the unamortized balance and any new sales occurring after September 1,
2007 be amortized over 7 years. Previous sales are adjusted to reflect a 7 year amortization of unamortized sales as of September 1,2007.
Sales after December 2010 will be passed through the Company's power cost mechanism as proposed in Docket No. 20000-368-EA-10.
Rocky Mountain Power Dec-10 - Beginning of the Period
Wyoming General Rate Case - December 2011 Oec-11 - Ending of the Period
S02 Allowance Sales Accumulated Accumulated
Date Sales Revenues Accumulated End Unamort Current Period Beg Unamort Unrealized Gain Realized Gain OJ.T. Deferred Deferred
Description Booked To Date Amortization Balance Amortization Balance SCHMAT SCHMDT Expense Income Tax Income Tax
Oec-11 Dec-11 Oec-11 12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 08c-10 O8c-11
Jan~98 1,007,448 157,841 59,184 --0 59,184 22,461 82,356 59,895
Jan 1998 Sale
~ Feb~98 815,026 129,974 48,756 48,756 18,503 67,824
Mar 1998 Sale Mar~98 2,473,408 401,592 150,600 150,600 57,154 209,544
Apr 1998 Sale Apr~98 5,374,331 887,977 332,988 332,988 126,372 463,327
May 1998 Sale May~98 232,388 39,095 14.652 53,747 14,652 5,561 20,396
Jul1998 Sale Jul*98 4,872 829 312 1,141 312 118 433
Aug 1998 Sale Aug~98 3,438 611 240 851 240 91 323
Jun 1999 Sale Jun-99 426,713 353,601 73,112 27,432 100,544 27,432 10,411 38,154 27,744
Jul1999 Sale Jul~99 7,655 6,346 1,309 492 492 187 683 497
~ Aug-99 27,204 22,395 4,809 1,788 1,788 679 2,503
Sep 1999 Sale ~ 1,743 ~ 315 108 423 108 41 161
Jun 2000 Sale Jun~OO 498,302 400,196 98,106 36,780 134,886 36,780 13,958 ~
Aug 2000 Sale Aug~OO 2,202,000 1,759,277 442,723 166,032 608,755 166,032 63.011 231,011 168,000 !
Sep 2000 Sale Sep~OO 2,269,500 1,808,392 461,108 172,920 634,028 172,920 65,625 240,601 174,976
Oct 2000 Sale Oct-OO 2,341,624 1,860,891 480,733 180,264 660,997 180,264 68,412 250,836 182,424
Nov 2000 Sale Nov-OO 2,178,932 1,727,006 451,926 169,476 621,402 169,476 64,318 235,810 171,492
Dec 2000 Sale Dec-OO 1,329,249 1,050,741 278,508 104,436 382,944 104,436 39,635 145,320 105,685
Jan 2001 Sale Jan-01 5,065,500 3,993,464 1,072,036 402,024 1,474,060 402,024 152,572 559,378 406,806
~ Mar-01 2,400 1,898 502 204 706 204 ------on ~ 190
602,638 469,988 132,650 49,740 182,390 49,740 18,877 69,214 50,337
May 2001 Sale ~
Jun 2001 Sale Jun~01 32,161 25,021 7,140 2,676 9,816 2,676 1,016 3,725 2,709
Jul 2001 Sale Jut-01 43,171 33,516 9.655 3,636 13,291 3,636 1,380 5,044 3,664
May 2002 Sale May-02 10,485 ~ 2,561 972 3,533 972 369 1,341 972
Jun 2002 Sale Jun-02 519,013 390,461 128,552 176,744 48,192 18,289 67,071 48,782
Jul 2002 Sale Jul~02 28,130 21,112 7,018 9,658 2,640 1.002 3,665 2,663
~ Nov-02 9,132 6,866 2,326 888 3,214 888 337 1,220 --s83
Jul 2003 Sale Jul-03 575,605 417,248 158,357 59,388 217,745 59,388 22,538 82,637 60,098
Oct 2003 Sale Oct-03 9,431 6,760 2,671 996 3,667 996 378 1,392 1,014
May 2004 Sale 827,812 582,540 245,272 91,980 91,980 34,907 127,991 93,083
Jun 2004 Sale 80,369 56,394 23,975 9,"600" 9,000 3,416 12,514 9.099
May 2005 Sale 2,065,357 1,400,948 664,409 249,156 249,156 94,557 346,707 252,150
Jun 2005 Sale 200.914 135,848 65,066 24,396 24,396 9,259 33,952 24,693
Dec 2005 Sale 13,958,500 9.261,359 4,697,141 1,761,432 1,761,432 668,481 2,451,093 1,782,612
Feb 2006 Sale 12,995,000 8,567,082 4,427,918 1,660,476 1,660,476 630,167 2,310,606 1,680,439
May 2006 Sale 2,392,408 1,562,004 830,404 311,388 311,388 118,175 433,322 315,147
Jun 2006 Sale 232,244 151,118 81,126 30,408 30,408 11,540 42,328 30,788
Mar 2007 Sale 2,322,500 1,467,222 855,278 320,724 320,724 121,718 446,305 324,587
Apr 2007 Sale 3,727,548 2,346,981 1,380,567 517,716 517,716 196,478 720,417 523,939
May 2007 Sale 2,897,500 1,818,244 1,079,256 404,736 404,736 153,601 563,190 409,588
Oct 2007 Sale 2,872,500 1,743,996 1,128,504 410,352 410,352 155,733 584,011 428,279
Dec 2007 Sale 2,843,450 1,658,699 1,184,751 406,212 406,212 154,162 603,786 449,625
Apr 2008 Sale 1,192,027 638,595 553,432 170,292 170,292 64,628 274,661 210,033
Oct 2008 Sale 149,500 69,420 80,080 21,360 21,360 8,106 38,497 30,391
Nov 2008 Sale 1,393,500 630,382 763,118 199,068 199,068 75,548 365,159 289,611
Dec 2008 Sale 2,154,000 948,791 1,205,209 307,716 307,716 1"1"6,781 574,170 457,389
Jan 2009 Sale 194,500 83,340 111,160 27,780 27,780 10,543 52,729 42,186
Apr 2009 Sale 173,141 68,013 105,128 24,732 24,732 9,3s6 49,283 39,897
Jun 2009 Sale 1,017,500 375,503 641,997 145,356 145,356 55,164 298,808 243,644
Aug 2009 Sale T,455,OOo' 502,309 952,691 207,852 207,852 78,882 440,438 361,556
Sep 2009 Sale 950,750 316,904 633,846 135,816 135,816 51,544 292,094 240,551
Feb 2010 Sale 402,500 110,216 292,284 57,504 57,504 21,823 132,748 110,925
Mar 2010 Sale 1,647,551 431,508 1,216,043 235,368 235,368 89,325 550,825 461,501
°
Apr 201 Sale 372,500 93,135 279,365 53,220 53,220 20,198 126,219 106,022
Forecast Sale 317,450 64,243 253,207 45,348 45,348 17.210 113,305 96,095
Forecast Sale 67500 ,864 54,636 9,648 """9,648 3,662 24,396 20,735
88.612,941 59,373, 29.239,901 9,876.852 9,876,852 3<748.364 14,844,976 11,096.612

~
ef#3'3 Ref#3.3 Raf#3.3

S02 Credit Unamortized Balance S02 Sales ~ PIT Unamortized Balance


Beginning Balance 39,116,753 12 Months Ended June 2010 3,748/ 364 Rar#3.3 14,844,976
Ending Balance 29,239,901 4,828,301 _ _ _ _ _---'0'_ 11,096,612
Average Balance 34,178,327 3,748,364 12,970,794
Raf1;<.S.;!

Page 3.3.1
Rocky Mountain Power PAGE 3.4
Wyoming General Rate Case - December 2011
REC Revenue

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Revenue:

Remove REC Revenue 456 (98,525,363) SG 15.842% (15,608,051) 3.4.2

Description of Adjustment:

This adjustment removes all REC revenues as booked during the twelve months ended June 2010. After reallocation for renewable
portfolio standards in California and Oregon, Wyoming's share of the REC revenues will be accounted for in the Company's NPC filings as
ordered by the Wyoming Commission in Docket No. 20000-352-ER-09.
Page 3.4.1

Rocky Mountain Power


Wyoming General Rate Case· December 2011
REC Revenues
Actuals as Booked· REC Revenues in Account 301945

1,116,300
1,185,850
432,300
432,504
9,500,948
11,145,189

22,348,396
8,332,929
7,492,625
8,439,178
10,469,400
10,205,940
91,101,557 Total Sales
Page 3.4.2

Rocky Mountain Power


Wyoming General Rate Case - December 2011
REC Revenues
Actuals as Booked - REC Revenue Accruals in 301944

21,451,518

(13,837,482)
(802,816)
952,861
2,514,983
(773,294)
(2,081,964 )
7,423,806 Total Accruals

98,525,363 Total Revenues


Ref. 3.4 Booked
=""
oQo
s::
~
o<-
c
en
--I
s::
m
z
--I
en
Rocky Mountain Power
Wyoming General Rate Case - December 31,2011
Operation & Maintenance Expense Adjustment Index

The Company's June 2010 actual O&M expenses are the basis for the test period O&M expenses. These
actual expenses are adjusted for various normalizing items including labor costs, non-labor operation and
maintenance, and inflation to reflect the appropriate level of on-going costs that the Company expects to
incur during the December 2011 test period. The following adjustments are included:

4.1 Miscellaneous General Expense


4.2 Wage and Employee Benefits
4.3 Irrigation Load Control Program
4.4 Remove Non-Recurring Entries
4.5 Cool Keeper Call Center Labor
4.6 Pension Curtailment
4.7 DSM Expense and Revenue Removal
4.8 Wyoming Inverted Rates Advertising
4.9 AMR Savings
4.10 Generation Overhaul Expense
4.11 MERC Transition Savings
4.12 Incremental Generation and Transmission O&M
4.13 Insurance Expense
4.l4 MERC Cross Charge
4.15 O&M Expense Escalation

Page 4.0.1
Page 4.0.2
Rocky Mountain Power
Normalized Results of Operations
Tab 4 Adjustment Summary
Twelve Months Ending December 31, 2011
4.1 4.2 4.3 4.4 4.5 4.6

Remove Non· Cool Keeper


Miscellaneous Wage and Irrigation Load Recurring Call Center Pension
Total Adjustments General Expense Emplo~ee Benefits Control Pro~ram Entries Labor Curtailment
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
6 Total Operating Revenues

8 Operating Expenses:
9 Steam Production 2,258.743 1,197,019 26,403
10 Nuclear Production
11 Hydro Production 291,670 182,152 10,951
12 Other Power Supply 307,741 (762) 411,833 (1,193,398)
13 Transmission 234,880 (29) 188,478 (110,559)
14 Distribution 1,669,052 (37) 644,850 (357)
15 Customer Accounting 220,691 (74) 277,661 (2,151)
16 Customer Service & Info (1.491,035) (13,264) 66,960
17 Sales
18 Administrative & General (1,242,532) (18,167) 979,838 186,990 (85.643)
19
20 Total O&M Expenses 2,249,209 (32,334) 3,948,790 (1,193,398) 113,428 (2,151) (85,643)
21
22 Depreciation
23 Amortization
24 Taxes Other Than Income
25 Income Taxes· Federal (1,400,161) 10,804 (1,319,509) 398,780 (34.485) 719 22,319
26 Income Taxes ~ State (190,259) 1,468 (179,299) 54,188 (4,686) 98 3,033
27 Income Taxes Def Net
M

28 Investment Tax Credit Adj,


29 Misc Revenue & Expense
30
31 Total Operating Expenses: 658,790 (20,061) 2,449,982 (740,430) 74,257 (1,334) (60,291)
32
33 Operating Rev For Return: (2,316,897) 20,061 (2.449,982) 740,430 (74,257) 1,334 60,291
34
35 Rate Base:
36 Electric Plant In Service
37 Plant Held for Future Use
38 Misc Deferred Debits 1,355,269 1,355,269
39 Elec Plant Acq Adj
40 Nuclear Fuel
41 Prepayments
42 Fuel Stock
43 Material & Supplies
44 Working Capital 5,290 (161) 19,674 (5,946) 596 (11) (484)
45 Weatherization Loans
46 Misc Rate Base
47
48 Total Electric Plant: 1,360,559 (161) 19,674 (5,946) 596 (11) 1,354,785
49
50 Rate Base Deductions:
51 Accum Prov For Deprec
52 Accum Prov For Amort
53 Accum Def Income Tax (188,223) (377,180) (660,071)
54 Unamortized ITC
55 Customer Adv For Const
56 Customer Service Deposits
57 Misc Rate Base Deductions
58
59 Total Rate Base Deductions (188,223) (377,180) (660,071)
60
61 Total Rate Base' 1,172,337 (161) 19,674 (5,946) (376,584) (11) 694,714
62
63 Return on Rate Base ~0.148% 0.001% -0,151% 0,046% ~0.003% 0.000% 0,001%
64 0,000%
65 Return on Equity -0.279% 0,002% -0.285% 0,086% ·0,005% 0,000% 0.001%
66
67 TAX CALCULATION:
68 Operating Revenue (3,907,316) 32,334 (3,948,790) 1,193,398 (113,428) 2,151 85,643
69 Other Deductions
70 Interest (AFUDC)
71 Interest 31,795 (4) 534 (161) (10,213) (0) 18,841
72 Schedule "M" Additions 225,164
73 Schedule "M" Deductions
74 Income Before Tax 32,338 (3,949,324) 1,193,559 (103,215) 2,151 66,801
75
76 State Income Taxes (190,259) 1,468 (179,299) 54,188 (4,686) 98 3,033
77 Taxable Income (4,000,459) 30,870 (3,770,025) 1,139,372 (98,529) 2,053 63,768
78
79 Federal Income Taxes + Other (1,400,161) 10,804 (1,319,509) 398,780 (34,485) 719 22,319

APPROXIMATE
3,913,764 (32,518) 3,971,268 (1,200,191) 69,307 (2,163) (3,618)
PRICE CHANGE
Page 4.0.3
Rocky Mountain Power
Normalized Results of Operations
Tab 4 Adjustment Summary
Twelve Months Ending December 31, 2011
4.7 4.8 4.9 4.10 4.11 4.12 4.13
Incremental
DSM Expense Wyoming Automated Generation Generation and
and Revenue Inverted Rates Meter Reading Overhaul MEHC Transition Transmission
Removal Advertisin~ Savin~s Expense Savings O&M Insurance Expense
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues (1,658,107)
6 Total Operating Revenues (1,658,107)

8 Operating Expenses:
9 Steam Production (264.731) 568,693
10 Nuclear Production
11 Hydro Production
12 Other Power Supply 195,587 636,150
13 Transmission 29,545
14 Distribution 705,958
15 Customer Accounting (185,398)
16 Customer Service & Info (1,658,107) 96,324
17 Sales
18 Administrative & General (932.744) (1,266,845)
19
20 T alai O&M Expenses (1,658,107) 96,324 (165,398) (69,144) (932.744) 1,234,388 (560,887)
21
22 Depreciation
23 Amortization
24 Taxes Other Than Income
25 Income Taxes· Federal (7,559) (32,187) 55,269 23,105 311,669 (412,477) 103,366
26 Income Taxes" State (1,027) (4,374) 7,510 3,140 42,351 (56,049) 14,046
27 Income Taxes~ Oef Net
28 Investment Tax Credit Adj.
29 Misc Revenue & Expense
30
31 Total Operating Expenses: (1,666,694) 59,763 (102,620) (42,900) (578,725) 765,862 (443.476)
32
33 Operating Rev For Return. 8,587 (S9,763! 102,620 42,900 578,725 (765,862) 443,476
34
35 Rate Base:
36 Electric Plant In Service
37 Plant Held for Future Use
38 Misc Deferred Debits
39 EJec Plant Acq Adj
40 Nuclear Fuel
41 Prepayments
42 Fuel Stock
43 Material & Supplies
44 Working Capital (13,384) 480 (824) (344) (4,647) 6,150 (3,561)
45 Weatherization Loans
46 Misc Rate Base
47
48 Total Electric Plant: (13,384) 480 (824) (344) (4,647) 6,150 (3,561)
49
50 Rate Base Deductions:
51 Accum Prav For Deprec
52 Accum Prav For Amort
53 Accum Def Income Tax 847,622 1,407
54 Unamortized Ire
55 Customer Adv For Const
56 Customer Service Deposits
57 Misc Rate Base Deductions
58
59 Total Rate Base Deductions 847,622 1,407
60
61 Total Rate Base: 834,238 480 (824) (344) (3,241) 6,150 (3,561)
62
63 Return on Rate Base ~0.003% ~0.004% 0.006% 0.003% 0.036% ~0.047% 0.027%
64
65 Return on Equity ~0.OO6% ~0.OO7% 0.012% 0.005% 0.067% -0.089% 0.052%
66
67 TAX CALCULA nON'
68 Operating Revenue (96,324) 165,398 69,144 932,744 (1,234,388) 560,887
69 Other Deductions
70 Interest (AFUDC)
71 Interest 22,626 13 (22) (9) (88) 167 (97)
72 Schedule "M" Additions 225,164
73 Schedule ,oM" Deductions 476,771
74 Income Before Tax (22,626) (96,337) 165,421 69,153 932,832 (1,234,555) 309,377
75
76 State Income Taxes (1,027) (4,374) 7,510 3,140 42,351 (56,049) 14,046
77 Taxable Income (21,598) (91,963) 157,911 66,014 890,482 (1,178,506) 295,331
78
79 Federal Income Taxes + Other (7,559) (32,187) 55,269 23,105 311,669 (412,477) 103,366

APPROXIMATE
99,023 96,872 (166,340) (69,538) (937,887) 1,241,414 (718,846)
PRICE CHANGE
Page 4.0.4
Rocky Mountain Power
Normalized Results of Operations
Tab 4 Adjustment Summary
Twelve Months Ending December 31,2011
4.14 4.15

MEHC Cross O&M Expense


Total Adjustments Charge Escalation
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sates
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production 2,258,743 731,359
10 Nuclear Production
11 Hydro Production 291,670 98,567
12 Other Power Supply 307,741 258,330
13 Transmission 234,880 127,445
14 Distribution 1,669,052 318,638
15 Customer Accounting 220,691 110,654
16 Customer Service & Info (1,491.035) 17,053
17 Sales
18 Administrative & General (1,242,532) (71,896) (34,065)
19
20 Total O&M Expenses 2,249,209 (71,896) 1,627,981
21
22 Depreciation
23 Amortization
24 Taxes Other Than Income
25 Income Taxes· Federal (1,400,161) 24,025 (543,998)
26 Income Taxes - State (190,259) 3,265 (73,920)
27 Income Taxes - Def Net
28 Investment Tax Credit Adj
29 Misc Revenue & Expense
30
31 Total Operating Expenses: 658,790 (44,607) 1,010,062
32
33 Operating Rev For Return: (2,316,897) 44,607 (1,010,062)
34
35 Rate Base:
36 Electric Plant In Service
37 Plant Held for Future Use
38 Misc Deferred Debits 1,355,269
39 Elec Plant Acq Ad]
40 Nuclear Fuel
41 Prepayments
42 Fuel Stock
43 Material & Supplies
44 Working Capital 5,290 (358) 8,111
45 Weatherization Loans
46 Misc Rate Base
47
48 Total Electric Plant: 1,360,559 (358) 8,111
49
50 Rate Base Deductions:
51 Accum Prov For Deprec
52 Accum Prov For Amort
53 Accum Def Income Tax (188,223)
54 Unamortized ITC
55 Customer Adv For Canst
56 Customer Service Deposits
57 Misc Rate Base Deductions
58
59 Total Rate Base Deductions (188,223)
60
61 Total Rate Base: 1,172,337 (358) 8,111
62
63 Return on Rate Base -0.148% 0.003% -0.062%
64 0.000%
65 Return on Equity -0.279%. 0.005% -0.117%
66
67 TAX CALCULATION;
68 Operating Revenue (3,907,316) 71,896 (1,627,981)
69 Other Deductions
70 Interest (AFUDC)
71 Interest 31,795 (10) 220
72 Schedule "M" Additions 225,164
73 Schedule "M" Deductions
74 Income Before Tax 71,906 (1,628,201)
75
76 State Income Taxes
77 Taxable Income
78
79 Federal Income Taxes + Other (1,400,161) 24,025 (543,998)

APPROXIMATE
3,913,764 (72,306) 1 ,639,285
PRICE CHANGE
Rocky Mountain Power PAGE 4.1
Wyoming General Rate Case - December 2011
Miscellaneous General Expense

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Non-utility Flights 557 (4,810) SG 15.842% (762)
Non-utility Flights 921 (3,253) SO 14.345% (467)
Non-utility Flights 901 (991) CN 7.502% (74)
Non-utility Flights 560 (185) SG 15.842% (29)
Non-utility Flights 580 (369) SNPD 9.949% (37)
Advertising Expense 909 (115,243) CN 7.502% (8,646)
Office Supplies & Exp 921 (111,634) SO 14.345% (16,014)
Office Supplies & Exp 921 93,026 UT 0.000%
Miscellaneous General Expense 930 (9,200) ID 0.000%
Miscellaneous General Expense 930 (119,600) OR 0.000%
Miscellaneous General Expense 930 (159,322) UT 0.000%
Centennial Expenses 909 (61,564) CN 7.502% (4,619)
Centennial Expenses 921 (11,177) SO 14.345% (1,603)
Centennial Expenses 931 (583) SO 14.345% (84)
Total Miscellaneous General Expense Removal (504,904) (32,334) 4.1.1

Description of Adjustment:

This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non-regulated accounts and
corrects the allocation of a sales tax refund.
Rocky Mountain Power Page 4.1.1
Wyoming General Rate Case - December 2011
Miscellaneous General Expense

Description FERC Factor Amt to Exclude

Non-Utility Flights
Other Power Supply 557 SG 4,810
Office Supplies and Expenses 921 SO 3,253
Customer Accounts 901 CN 991
Transmission 560 SG 185
Distribution 580 SNPD 369
9,607
FERC 909 - Informational & Instructional Advertising
Festivals 909 CN 6,613
Miscellaneous 909 CN 23,969
Donations 909 CN 3,305
Blue Sky 909 CN 1,135
Out of Period 909 CN 80,222
115,243

FERC 921 - Office Supplies & Expenses


Charitable Donations and Sponsorships 921 SO 12,766
Employee Expenses 921 SO 10
Legislative & Lobbyist 921 SO 3,255
Misc Expense 921 SO 2,578
Reclassify Utah sales tax credits 921 UT (93,026)
Reclassify Utah sales tax credits 921 SO 93,026
18,608

FERC 930 - Misc General Expense


Challenge Grant - Idaho 930 IDU 9,200
Challenge Grant - Oregon 930 OR 119,600
EDCU Rent Contribution 930 UT 100,000
Utah Sports Authority Rent Contribution 930 UT 57,072
EDCU Other Contribution 930 UT 2,250
288,122
Centennial Celebration Expenses
Advertising 909 CN 61,564
Office Supplies and Expenses 921 SO 11,177
Miscellaneous 931 SO 583
73,323

TOTAL MISC GENERAL EXPENSE REMOVED 504,904


Ref 4.1
Rocky Mountain Power PAGE 4.2
Wyoming General Rate Case - December 2011
Wage and Employee Benefits

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Total O&M Expense Adjustment 500-935 3 30,111,537 Multiple Multiple 3,948,790 4.2.2

Description of Adjustment:

The Company has several labor groups, each with different effective contract renewal dates. The Company negotiates wage increases with each of
these groups throughout the year. This adjustment recognizes these increases prospectively and adds them to operation and maintenance accounts.
It also normalizes employee benefits and incentive compensation to levels the Company will incur for the 12 months ending December 2011. See page
4.2.1 for more information on how this adjustment was calculated.
Page 4.2.1
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Wage and Employee Benefit Adjustment

The actual (12 months ended June 2010), and pro forma (12 months ending
December 2011) labor expenses are summarized on page 4.2.2. The following is an explanation
of the procedures used to develop the pro forma labor expenses.

1. Actual June 2010 total labor related expenses are identified on page 4.2.2, including bare
labor, incentive, other labor, pensions, benefits, and payroll taxes.

2. The actual June 2010 regular time, overtime, and premium pay expenses were
escalated prospectively by labor group to December 2011 (see page 4.2.4). Union costs
were escalated using the contractual rates found on page 4.2.5. Non-union costs were escalated
using planned increases.

3. Miscellaneous non-union payments for bonuses and awards were escalated at the non-union rate.
Compensation related to the Annual Incentive Plan is included at the 2011 target level. The Annual
Incentive Plan is the second step of a two-stage compensation philosophy that provides employees
with market average compensation with a portion at risk and based on achieving annual goals.
Union employees do not participate in the Company's annual incentive program; instead, they receive
annual increases to their wages that are reflected in the escalation described above.

4. Pro forma December 2011 pension and employee benefit expenses are based on either 2011
actuarial projections or are calculated by using actual data escalated to December 2011.
These projections can be found on page 4.3.7.

5. Payroll tax calculations can be found on page 4.2.8.


Page 4.2.2

Rocky Mountain Power


Wyoming General Rate Case - December 2011
Wage and Employee Benefit Adjustment ACTUAL PRO FORMA

12 Months Ended 12 Months Ending


Account Description June 2010 December 2011 Adjustment Ref.
5001XX Regular Ordinary Time 415,895,402 427,086,106 11,190,704 4.2.3
5002XX Overtime 52,952,462 54,377,280 1,424,818 4.2.3
5003XX Premium Pay 5932463 6092091 159628 4.2.3
Subtotal for Escalation 474,780,327 487,SS5477 12775150 4.2.3

5005XX Unused Leave Accrual (1,069,936) (1,098,725) (28,789) 4.2.6


500600 Temporary/Contract Labor 22 22 -
500700 Severance/Redundancy (1) 278,539 278,539 -
500850 Other Salary/Labor Costs 6,850,529 5,898,931 (951,598)
50109X JO Cutbacks (1249 185) (1282798) (33612) 4.2.6
Subtotal Bare Labor 479590296 491351446 11,761150

500410 Annual Incentive Plan 26335244 32806000 6470756 4.2.6


Total Incentive 26335244 32806000 6470,756

500250 Overtime Meals 937,894 937,894 -


500400 Bonus and Awards 834,588 854,952 20,364 4.2.6
501325 Physical Exam 647 647 -
502300 Education Assistance 307,591 307,591 -
580899 Mining Salary/Benefit Credit (200258 1 (200258 -
Total Other Labor 1,880,463 1900827 20,364

Subtotal Labor and Incentive 507806003 526058273 18,252270

50110X Pensions (2) 30,571,256 35,428,644 4,857,388 4.2.7


501115 SERP Plan 3,533,500 2,500,000 (1,033,500) 4.2.7
50115X Post Retirement Benefits - FAS 106 (2) 16,049,884 21,827,998 5,778,113 4.2.7
501160 Post Employment Benefits - FAS 112 5344165 5487955 143789 4.2.7
Total Pensions 55498806 65244597 9745791 4.2.7

501102 Pension Administration 310,326 310,773 447 4.2.7


50112X Medical 53,769,349 60,928,089 7,158,741 4.2.7
501175 Dental 1,860,936 2,259,614 398,678 4.2.7
501200 Vision 252,718 251,693 (1,025) 4.2.7
50122X Life 882,262 905,594 23,332 4.2.7
501250 401(k) 18,531,628 20,480,914 1,949,286 4.2.7
501251 401(k) Administration 423,249 423,413 164 4.2.7
501252 401(k) Fixed 14,677,820 19,196,587 4,518,767 4.2.7
501275 Accidental Death & Disability 49,364 50,688 1,324 4.2.7
501300 Long-Term Disability 3,277,402 3,365,816 88,414 4.2.7
5016XX Worker's Compensation 1,792,327 1,840,169 47,842 4.2.7
502900 Other Salary Overhead 1956710 1956621 (89) 4.2.7
Total Benefits 97,784,090 111969971 14185,881 4.2.7

Subtotal Pensions and Benefits 153282896 177 214 568 23931,672 4.2.7

580500 Payroll Tax Expense 35,754,441 37,055,061 1,300,620 4.2.8


580700 Payroll Tax Expense-Unemployment 3806913 3806913 -
Total Payroll Taxes 39,561,354 40861974 1300620

Total Labor 700650252 744134815 43,484/563 4.2.12

Non-Utility and Capitalized Labor 215,474,493 228,847,519 13,373,026 4.2.12

Total Utility Labor 485,175,759 515,287,296 30,111,537 4.2.12


Page 4.3

Notes:
(1) MEHC Transition severance amortization accrual effects are not included.
(2) Pension Curtailment Gain and Pension and Post Retirement Measurement Date Change effects are not included.
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Wage and Employee Benefit Adjustment

Escalation of Regular, Overtime and Premium Labor


Base Period: 12 Months Ended June 2010
Pro Forma: 12 Months Ended December 2011
$~ thousands

\.,<2UV, IL "'V"""" <::" ..... """ ...... ,"" LU'U

Acct I
Account Oesc,
5001XX Reo/OrdinarY Time
I Jul-09
36,845
I Au,,"09
33,434
I Sep-OS
35,093
I Oct-09
34,720
I Nov-09
33,472
I Dec-09
36,521
I Jan-l0
32,794
I Feb-l0
31,993
I Mar-10 1
37,488
Anr-l0
35,164
T May-l0
33,319
I Jun-l0
35,053
I Total
415,895 Ref. 4.2.2
5002XX Overtime 4,325 4,145 3,766 4,626 3,758 5,488 4,938 2,948 4,534 5,074 4,487 4,863 52,952 Ref. 4.2.2
5003XX Premium Pa 563 543 431 460 420 490 419 353 404 686 533 630 5,932 Ref. 4.2.2
Grand Total 41,733 38,122 39,290 39,805 37,650 42,499 38,151 35,295 42,426 40,924 38,338 40,546 474,780 Ref. 4.2.2

,- .. ...
~~~~,

Group I
."~" ~ ~"~~~ ~~"~ ~,~

I I I I I I I I I I I
Code
2
Labor Grouo
Officer/Exem t
Jul-09
16,253
Aua-OS
13,973
Sep-OS
14,663
Oct-09
15,623
Nov-09
13,797
Dec-09
15,760
Jan-10
14,419
I Feb-l0
13,277
I Mar-l0
16,699
Ap,-10
15,458
Mav-l0
13,929
Jun-l0
14,468
Total
178,318
3 !BEW 125 3,197 3,194 3,178 3,188 3,283 3,433 3,117 2,730 3,037 3,007 3,045 3,232 37,642
4 !BEW659 3,588 3,519 3,490 3,363 3,580 3,639 4,231 2,888 3,333 3,346 3,358 3,873 42,208
5 UWUA 197 159 173 177 181 184 229 227 147 177 168 170 176 2,166
8 UWUA 127 3,745 3,581 3,675 3,682 3,461 4,471 3,304 3,375 4,194 4,292 4,011 4,002 45,794
9 IBEW57WY 83 74 66 62 55 59 47 49 55 58 68 68 743
11 IBEW57 PO 9,032 8,435 8,454 8,019 7,952 8,919 7,443 7,681 8,739 8,789 8,380 9,080 100,922
12 IBEW 57 PS 3,684 3,342 3,671 3,712 3,561 4,034 3,585 3,575 4,274 3,973 3,604 3,767 44,782
13 PCCC Non-ExerTlDt: 699 667 689 651 674 727 669 669 697 672 669 699 8,183
15 !BEW57 CT 239 242 290 359 237 246 212 195 227 225 203 225 2,900
18 Non-Exem t 1,054 922 937 964 866 982 898 709 993 936 902 957 11,121
Grand Total 41,733 38,122 39,290 39,805 37,650 42,499 38,151 35,295 42.426 40,924 38,338 40,546 474,180

Annualization Increase
Group
Code Labor Group
OfficerlExempt
~-10 I M~10 1 Jun-10 J
!BEW 125 2,50%
IBEW659 2,50%
UWUA 197 1.25% 1.50%
UWUA 127 1.25%
9 IBEW57 WY 1.50%
11 [SEW 57 PO 2.25%
12 ISEW 57 PS 2.25%
13 PCCC Non-Exempt
15 IBEW57 ~ CT 2.25%
18 Non-Exempt 0.88%

June 2010 Annualized Labor


Group
Code
I Labor Group I Jul~09 I Aug-09 I Sep-09 I Oct·09 I Nov--09 I Dec-09 I Jan-l0 I Feb-l0 I Mar~10 I Apr-10 I May-i0 I Jun-10 I Total
2 Officer/Exempt 16,396 14,096 14,792 15,760 13,918 15,898 14,419 13,277 16,699 15,458 13,929 14,468 179,111
3 ISEW 125 3,277 3,274 3,258 3,268 3,365 3,519 3,195 2,730 3,037 3,007 3,045 3,232 38,207
4 !SEW 659 3,678 3,607 3,577 3,447 3,669 3,730 4,337 2,888 3,333 3,346 3,358 3,873 42,843
5 UWUA 197 164 178 179 183 187 232 230 149 179 171 173 176 2,200
8 UWUA 127 3,792 3,626 3,721 3,728 3,504 4,527 3,346 3,375 4,194 4,292 4,011 4,002 46,118
9 IBEW57WY 83 74 66 62 55 59 47 49 55 58 68 68 743
11 IBEW57 PO 9,235 8,624 8,645 8,200 8,130 9,120 7,610 7,681 8,739 8,789 8,380 9,080 102,233
12 !BEW57PS 3,767 3,418 3,754 3,795 3,641 4,125 3,666 3,575 4,274 3,973 3,604 3,767 45,358
13 PCCC Non-Exempt 699 667 689 651 674 727 669 669 697 672 669 699 8,183
15 IBEW57 CT 244 248 297 367 242 252 216 199 233 230 207 225 2,960
18 Non-Exem t 1,064 930 946 973 874 991 898 709 993 936 902 957 11,172
Grand Total 42,398 38,741 39,922 40,436 38,261 43,180 38,632 35,301 42,434 40,932 38,345 40,546 479,128

Page 4.2.3
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Wage and Employee Benefit Adjustment

Escalation of Regular, Overtime and Premium labor


Sase Period; 12 Months Ended June 2010
Pro Forma: 12 Months Ended December 2011
$. thousands

Pro Forma Increases to Escalate to December 2011


Group
Code
I Labor Group I Jan I Feb I Ma< I Apr I May I Jun I Jul I Aug I Sep I Oct I Nov I Dec
2 OfficerfExem t
12126/2010 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00%

3 !SEW 125
1/26/2011 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75%

4 ISEW 659
1/26/2011 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75%

5 UWUA 197
5126/2011 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%

8 UWUA 127 Wyoming


9126/2010 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%
9/26/2011 1.50% 1.50% 1.50%

9 [SEW 415 Laramie 57


6!26/2010 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%
6/26/2011 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%

11 IBEW57 PO
1/26/2011 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75%

12 !BEW57PS
1/26/2011 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75% 1.75%

15 IBEW57 CT
5/26/2011 2.25% 2.25% 2.25% 2.25% 2.25% 2.25% 2.25%

18 Non--Exempt
12126/2010 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00%

December 2011 Pro Forma Labor


Group
Code
I Labor Group I Jan-11 I Feb--11 I Mar-11 I Apr-11 I MaV-11 I Jun-11 I Jul-11 I AU!1-11 I Sep.11 I Oct-11 I Nov-11 I Oec-11 I Total
2 Officer/Exem t 14,707 13,542 17,033 15,767 14,207 14,757 16,724 14,378 15,088 16,075 14,197 16,216 182,693
3 ISEW 125 3,195 2,778 3,090 3,060 3,098 3,289 3,334 3,331 3,315 3,325 3,424 3,581 38,820
4 IBEW 659 4,337 2,939 3,391 3,405 3,417 3,940 3,743 3,670 3,640 3,507 3,734 3,795 43,517
5 UWUA 197 230 149 179 171 173 178 166 181 182 186 190 236 2,220
8 UWUA 127W mi 3,396 3,426 4,257 4,356 4,071 4,062 3,848 3,680 3,776 3,841 3,610 4,664 46,989
9 IBEW 415 Laramie 57 48 49 56 59 69 69 86 76 68 64 56 61 760
11 lBEW 57 PO 7,610 7,815 8,891 8,943 8,527 9,23g 9,396 8,775 8,796 8,343 8,273 9,279 103,88g
12 IBEW57 PS 3,666 3,638 4,349 4,042 3,667 3,833 3,832 3,477 3,819 3,862 3,704 4,197 46,088
13 PCCC Non--Exem t 669 669 697 672 669 699 699 667 689 651 674 727 8,183
15 lBEW57 CT 216 199 233 230 207 230 250 253 303 376 248 257 3,002
18 Non-Exempt 916 723 1,013 955 920 976 1,085 949 964 992 892 1,010 11,395
Grand Total 38,990 35,928 43,191 41,659 39,025 41,272 43,164 39,438 40,64<> 41,223 39,002 44,024 487,555 Ref. 4.22

Page 4.2.4
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Wage and Employee Benefit Adjustment

Labor Increases - July 2009 through December 2011

Increases occur on the 26th of each month. For this exhibit, each increase is listed on the first day of the following month. For example, an increase that occurs on December 26, 2009 is shown as effective on January 1, 2010.

12 Months Ended June 2010


Group Code I Labor Group I Jul-09 Aug-09 Sep-09 Oct-09 1 Nov-09 I Dec-09 I Jan-10 I Feb-10 I Mar-10 I Apr-10 I May-10 I Jun-10
2 Officer/Exempt 0.88%
3 IBEW 125 2.50%
4 IBEW659 2.50%
5 UWUA 197 1.25% .
1.50%
8 UWUA 127 1.25%
9 IBEW57WY 1.50%
11 IBEW 57 PD 2.25%
12 IBEW57 PS 2.25%
13 PCCC Non-Exempt
15 IBEW57 CT 2.25%
18 Non-Exempt .-~~~--.-~-. ~~-
----- ~~-
~--
0.88%

12 Months Ended June 2011


Group Code I Labor Group I Jul-10 I Aug-10 I Sep-10 I Oct-10 I Nov-10 I Dec-10 I Jan-11 I Feb-11 I Mar-11 I Apr-11 I May-11 I Jun-11
2 Officer/Exempt 2.00%
3 IBEW 125 1.75%
4 IBEW 659 1.75%
5 UWUA 197 1.50%
8 UWUA 127 1.50%
9 IBEW57WY 1.50%
11 IBEW 57PD 1.75%
12 IBEW 57 PS 1.75%
13 PCCC Non-Exempt
15 IBEW57CT 2.25%
, .... ....... 18 Non-Exempt 2.00%

6 Months Ended December 2011


Group Code I Labor Group I Jul-11 I Aug-11 I Sep-11 I Oct-11 I Nov-11 I Dec-11 I
2 Officer/Exempt
3 IBEW 125
4 IBEW659
5 UWUA 197
8 UWUA 127 1.50%
9 IBEW57WY 1.50%
11 IBEW 57PD
12 IBEW57 PS
13 PCCC Non-Exempt
15 IBEW57CT
18 Non-Exempt

Note: All percentages shown are either actual or per union contract except for the months of January and February 2011 which are targeted percentages

Page 4.2.5
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Wage and Employee Benefit Adjustment

Composite Labor Increases


Ref.
Regular Time/Overtime/Premium Pay June 2010 - ACTUAL 474,780,327 4.2.2
Regular Time/Overtime/Premium Pay December 2011 - PRO FORMA 487,555,477 4.2.2
% Increase 2.69%

Miscellaneous Bare Labor Escalation

December 2011 Pro forma


Description Account June 2010 Actual Escalator Pro forma Adjustment Ref.
Unused Sick Leave Accrual 5005XX (1,069,936) 2.69% (1,098,725) (28,789) 4.2.2
JO Cutbacks 50109X (1,249,185) 2.69% (1,282,798} (33,612~ 4.2.2
(2,319,121) (2,381,523) (62,402)

Bonus and Annual Incentive Escalation

December 2011 Pro forma


Description Account June 2010 Actual Escalator Pro forma Adjustment Ref.
Bonuses and Awards 500400 834,588 2.44% 854,952 20,364 4.2.2
Annual Incentive Plan Compensation 500410 26,335,244 Target Level 32,806,000 6,470,756 4.2.2
27,169,832 33,660,952 6,491,120

Page 4.2.6
Page 4.2.7

Rocky Mountain Power


Wyoming General Rate Case - December 2011
Wage and Employee Benefit Adjustment

A C D E E-A

B
Actual June December
December 2011
2010 Actual June 2011 Budget Pro Forma
Account Description Budget
Net of Joint 2010 GROSS NET of Joint Adjustment
GROSS
Venture VAnh.rA

50110X Pensions - FAS 87 30,571,256 31,668,304 36,700,000 35,428,644 4,857,388 4.2.2


501115 SERP Plan 3,533,500 3,533,500 2,500,000 2,500,000 (1,033,500) 4.2.2
50115X Post Retirement Benefits - FAS 106 16,049,884 16,544,000 22,500,000 21,827,998 5,778,113 4.2.2
501160 Post Employment Benefits - FAS 112 5,344,165 5,504,886 5,653,000 5,487,955 143,789 4.2.2
Subtotal 55,498,806 57,250,691 67,353,000 65,244,597 9,745,791 4.2.2

501102 Pension Administration 310,326 315,545 316,000 310,773 447 4.2.2


50112X Medical 53,769,349 55,471,622 62,857,000 60,928,089 7,158,741 4.2.2
501175 Dental 1,860,936 1,934,551 2,349,000 2,259,614 398,678 4.2.2
501200 Vision 252,718 263,067 262,000 251,693 (1,025) 4.2.2
50122X Life 882,262 907,988 932,000 905,594 23,332 4.2.2
501250 401(k) 18,531,628 19,177,750 21,195,000 20,480,914 1,949,286 4.2.2
501251 401(k) Administration 423,249 434,832 435,000 423,413 164 4.2.2
501252 401(k) Fixed 14,677,820 14,959,510 19,565,000 19,196,587 4,518,767 4.2.2
501275 Accidental Death & Disability 49,364 49,668 51,000 50,688 1,324 4.2.2
501300 Long-Term Disability 3,277,402 3,375,928 3,467,000 3,365,816 88,414 4.2.2
5016XX Worker's Compensation 1,792,327 1,847,681 1,897,000 1,840,169 47,842 4.2.2
502900 Other Salary Overhead 1,956,710 1,958,089 1,958,000 1,956,621 (89) 4.2.2
Subtotal 97,784,090 100,696,231 115,284,000 111,969,971 14,185,881 4.2.2

Grand Total 153,282,896 157,946,922 182,637,000 177,214,568 23,931,672 4.2.2


Ref 4.2.2 Ref 4.2.2
Page 4.2.8

Rocky Mountain Power


Wyoming General Rate Case· December 2011
Wage and Employee Benefit Adjustment
Payroll Tax Adjustment Calculation

FICA Calculated on December 2011 Pro Forma Labor


Pro Forma Wages Adjustment 11,761,150 4.2.2
Pro Forma Incentive Adjustment 6,491,120 4.2.2
Total Pro Forma Wage Increase 18,252,270

Medicare Rate (no cap) 1.45%


264,658

Social Security Rate 6.20%


1,131,641
Percentage of Social Security Eligible Wages 91.55%
1,035,962

Total FICA Tax 1,300,620 4.2.2


Page 4.2.9

Rocky Mountain Power


Wyoming General Rate Case - December 2010
Wage and Employee Benefit Adjustment
Adjustment by FERC Account and 2010 Protocol Factor

Actual Pro forma


12 Months Ended Pro forma 12 Months Ending
Indicator June 2010 % Of Total Adjustment December 2011
500SG 15,573,092 2.22% 966,515 16,539,607
501SE (203,477) -0.03% (12,628) (216,105)
502SG 17,579,023 2.51% 1,091,010 18,670,033
503SE 54,145 0.01% 3,360 57,505
505SG 1,670,767 0.24% 103,693 1,774,460
506SG 38,667,886 5.52% 2,399,851 41,067,736
506SG (1,398) 0.00% (87) (1,485)
510SG 2,783,786 0.40% 172,771 2,956,557
511SG 6,868,224 0.98% 426,264 7,294,488
511SG (848) 0.00% (53) (900)
512SG 25,703,742 3.67% 1,595,255 27,298,998
512SG (35,452) -0.01% (2,200) (37,652)
513SG 10,601,857 1.51% 657,985 11,259,842
514SG 2,511,389 0.36% 155,865 2,667,254
514SG (6,139) 0.00% (381) (6,520)
535SG-P 3,489,671 0.50% 216,580 3,706,251
535SG-U 3,439,784 0.49% 213,484 3,653,268
536SG-P 79,754 0.01% 4,950 84,703
537SG-P 492,635 0.07% 30,575 523,210
537SG-U 56,874 0.01% 3,530 60,404
539SG-P 4,443,514 0.63% 275,778 4,719,292
539SG-U 3,839,317 0.55% 238,280 4,077,597
540SG-P (7,383) 0.00% (458) (7,842)
540SG-U (891 ) 0.00% (55) (946)
541SG-P 333 0.00% 21 354
542SG-P 318,492 0.05% 19,767 338,259
542SG-U 87,797 0.01% 5,449 93,246
543SG-P 290,540 0.04% 18,032 308,572
543SG-U 281,975 0.04% 17,500 299,475
544SG-P 662,221 0.09% 41,099 703,320
544SG-U 246,773 0.04% 15,315 262,088
545SG-P 575,336 0.08% 35,707 611,043
545SG-U 230,069 0.03% 14,279 244,348
546SG 10,316 0.00% 640 10,956
548SG 4,656,232 0.66% 288,980 4,945,213
548SG 716,593 0.10% 44,474 761,067
549SG 2,838,958 0.41% 176,195 3,015,153
552SG 211,105 0.03% 13,102 224,207
552SG 51,546 0.01% 3,199 54,745
553SG 1,873,986 0.27% 116,306 1,990,292
553SG 181,423 0.03% 11,260 192,683
554SG 53,604 0.01% 3,327 56,931
554SG 89,094 0.01% 5,529 94,623
556SG 397,084 0.06% 24,644 421,728
557SG 30,807,731 4.40% 1,912,025 32,719,756
560SG 2,982,711 0.43% 185,116 3,167,828
561SG 7,901,822 1.13% 490,412 8,392,234
562SG 923,133 0.13% 57,293 980,426
563SG 66,575 0.01% 4,132 70,707
566SG 312,300 0.04% 19,382 331,682
567SG 161,389 0.02% 10,016 171,406
568SG 34,076 0.00% 2,115 36,191
569SG 2,287,843 0.33% 141,991 2,429,833
570SG 5,837,230 0.83% 362,277 6,199,507
571SG (1,386,905) -0.20% (86,076) (1,472,980)
572SG 39,180 0.01% 2,432 41,611
573SG 10,866 0.00% 674 11,540
Page 4.2.10

Rocky Mountain Power


Wyoming General Rate Case - December 2010
Wage and Employee Benefit Adjustment
Adjustment by FERC Account and 2010 Protocol Factor

Actual Pro forma


12 Months Ended Pro forma 12 Months Ending
Indicator June 2010 % Of Total Adjustment December 2011
580SNPD 16,836,753 2.40% 1,044,942 17,881,695
581SNPD 13,115,387 1.87% 813,982 13,929,370
582CA 59,831 0.01% 3,713 63,545
5821DU 121,349 0.02% 7,531 128,880
5820R 475,547 0.07% 29,514 505,061
582SNPD 17,030 0.00% 1,057 18,087
582UT 848,600 0.12% 52,667 901,266
582WA 163,108 0.02% 10,123 173,231
582WYP 223,957 0.03% 13,899 237,857
583CA 335,450 0.05% 20,819 356,269
5831DU 192,061 0.03% 11,920 203,981
5830R 2,494,919 0.36% 154,843 2,649,762
583SNPD 13,005 0.00% 807 13,813
583UT 1,247,651 0.18% 77,433 1,325,084
583WA 328,880 0.05% 20,411 349,291
583WYP 224,508 0.03% 13,934 238,442
583WYU 84,618 0.01% 5,252 89,870
585SNPD 211,297 0.03% 13,114 224,411
586CA 194,317 0.03% 12,060 206,377
5861DU 234,786 0.03% 14,572 249,357
5860R 1,983,536 0.28% 123,104 2,106,640
586SNPD 885,417 0.13% 54,952 940,369
586UT 1,149,963 0.16% 71,370 1,221,333
586WA 316,526 0.05% 19,645 336,171
586WYP 466,134 0.07% 28,930 495,064
586WYU 64,589 0.01% 4,009 68,597
587CA 532,108 0.08% 33,024 565,132
5871DU 358,466 0.05% 22,248 380,714
5870R 4,273,119 0.61% 265,203 4,538,322
587SNPD 22 0.00% 1 24
587UT 4,351,926 0.62% 270,094 4,622,020
587WA 831,231 0.12% 51,589 882,820
587WYP 814,466 0.12% 50,548 865,014
587WYU 69,512 0.01% 4,314 73,826
588CA (24,306) 0.00% (1,509) (25,815)
5881DU (53,249) -0.01% (3,305) (56,554)
5880R (284,943) -0.04% (17,684) (302,627)
588SNPD (51,681 ) -0.01% (3,208) (54,889)
588UT (57,741) -0.01% (3,584) (61,324)
588WA (30,425) 0.00% (1,888) (32,313)
588WYP (106,291) -0.02% (6,597) (112,888)
588WYU (39,273) -0.01% (2,437) (41,710)
589CA 9,934 0.00% 617 10,551
5891DU 751 0.00% 47 798
5890R 72,098 0.01% 4,475 76,573
589UT 9,642 0.00% 598 10,241
589WA 7,082 0.00% 440 7,521
589WYP 6,116 0.00% 380 6,496
589WYU 237 0.00% 15 252
590CA 25,565 0.00% 1,587 27,152
590lDU 62,070 0.01% 3,852 65,923
5900R 215,658 0.03% 13,384 229,042
590SNPD 4,947,377 0.71% 307,050 5,254,427
590UT 330,336 0.05% 20,502 350,838
590WA 9,352 0.00% 580 9,933
590WYP 79,044 0.01% 4,906 83,950
592CA 359,772 0.05% 22,329 382,101
Page 4,2,11

Rocky Mountain Power


Wyoming General Rate Case - December 2010
Wage and Employee Benefit Adjustment
Adjustment by FERC Account and 2010 Protocol Factor

Actual Pro forma


12 Months Ended Pro forma 12 Months Ending
Indicator June 2010 % Of Total Adjustment December 2011
5921DU 593,435 0,08% 36,830 630,265
5920R 1,926,556 0,27% 119,568 2,046,124
592SNPD 1,738,014 0,25% 107,867 1,845,881
592UT 2,450,592 0,35% 152,091 2,602,684
592WA 482,995 0,07% 29,976 512,971
592WYP 726,561 0,10% 45,093 771,654
593CA 3,617,184 0,52% 224,494 3,841,678
5931DU 2,709,101 0,39% 168,135 2,877,237
593MT 0,00%
5930R 7,207,341 1,03% 447,310 7,654,651
593SNPD (330,204) -0,05% (20,494) (350,698)
593UT 5,153,313 0,74% 319,831 5,473,144
593WA 1,264,853 0,18% 78,501 1,343,354
593WYP 1,306,699 0,19% 81,098 1,387,796
593WYU 727,717 0,10% 45,164 772,882
594CA 378,616 0,05% 23,498 402,114
5941DU 411,283 0,06% 25,525 436,808
5940R 3,760,538 0,54% 233,391 3,993,929
594SNPD 1,652 0,00% 103 1,754
594UT 7,076,089 1,01% 439,164 7,515,254
594WA 881,079 0,13% 54,683 935,761
594WYP 750,801 0,11% 46,597 797,398
594WYU 134,702 0,02% 8,360 143,062
595SNPD 755,400 0,11% 46,883 802,283
595WYP 13,610 0,00% 845 14,454
596CA 114,298 0,02% 7,094 121,392
5961DU 116,154 0,02% 7,209 123,363
5960R 810,539 0,12% 50,305 860,844
596UT 305,085 0,04% 18,935 324,019
596WA 141,966 0,02% 8,811 150,776
596WYP 271,741 0,04% 16,865 288,606
596WYU 38,643 0,01% 2,398 41,041
597CA 56,103 0,01% 3,482 59,585
5971DU 259,537 0,04% 16,108 275,645
5970R 941,005 0,13% 58,402 999,407
597SNPD 708,991 0,10% 44,002 752,993
597UT 1,705,427 0,24% 105,844 1,811,272
597WA 335,292 0,05% 20,809 356,102
597WYP 506,539 0,07% 31,437 537,976
597WYU 63,428 0,01% 3,937 67,365
598CA 16,810 0,00% 1,043 17,853
5980R 76,097 0,01% 4,723 80,820
598SNPD 970,674 0,14% 60,243 1,030,917
598UT 6,763 0,00% 420 7,183
598WA 32,231 0,00% 2,000 34,232
598WYU 375 0,00% 23 398
901CN 2,011,909 0,29% 124,865 2,136,775
9011DU 1,306 0,00% 81 1,387
9010R 3,702 0,00% 230 3,932
901UT 35 0,00% 2 38
901WYP 877 0,00% 54 932
902CA 737,503 0,11% 45,772 783,275
902CN 1,358,742 0,19% 84,328 1,443,070
9021DU 1,365,046 0,19% 84,719 1,449,765
9020R 7,576,632 1,08% 470,230 8,046,862
902UT 4,015,062 0,57% 249,187 4,264,250
902WA 1,872,568 0,27% 116,217 1,988,786
Page 4.2.12

Rocky Mountain Power


Wyoming General Rate Case - December 2010
Wage and Employee Benefit Adjustment
Adjustment by FERC Account and 2010 Protocol Factor

Actual Pro forma


12 Months Ended Pro forma 12 Months Ending
Indicator June 2010 % Of Total Adjustment December 2011
902WYP 1,350,339 0.19% 83,806 1,434,145
902WYU 205,347 0.03% 12,744 218,091
903CA 162,644 0.02% 10,094 172,739
903CN 30,981,992 4.42% 1,922,840 32,904,832
9031DU 251,020 0.04% 15,579 266,600
9030R 1,431,619 0.20% 88,851 1,520,470
903UT 2,604,485 0.37% 161,643 2,766,127
903WA 423,323 0.06% 26,273 449,596
903WYP 252,575 0.04% 15,676 268,251
903WYU 75,919 0.01% 4,712 80,631
905CN 155,022 0.02% 9,621 164,643
907CN 247,405 0.04% 15,355 262,760
908CA 1,775 0.00% 110 1,885
908CN 2,475,654 0.35% 153,647 2,629,301
9081DU 430,614 0.06% 26,725 457,339
9080R 1,192,815 0.17% 74,030 1,266,845
9080THER 34,281 0.00% 2,128 36,408
908UT 2,039,688 0.29% 126,589 2,166,277
908WYP 840,665 0.12% 52,174 892,839
909CA 88 0.00% 5 93
909CN 449,584 0.06% 27,903 477,487
910CN 2,891 0.00% 179 3,071
920S0 76,982,053 10.99% 4,777,749 81,759,802
921S0 (130,235) -0.02% (8,083) (138,318)
922S0 27,505,707 3.93% 1,707,091 29,212,798
923S0 (51,838) -0.01% (3,217) (55,056)
928CA 313,398 0.04% 19,450 332,849
9281DU 177,614 0.03% 11,023 188,637
9280R 560,747 0.08% 34,802 595,549
928S0 137,393 0.02% 8,527 145,920
928UT 709,401 0.10% 44,028 753,429
928WA 201,199 0.03% 12,487 213,686
928WYP 500,094 0.07% 31,037 531,131
929S0 (407,350) -0.06% (25,281) (432,631 )
9350R 10,105 0.00% 627 10,732
935S0 2,536,015 0.36% 157,393 2,693,408
935UT 586 0.00% 36 622
935WA 3,617 0.00% 225 3,842

Utili~ Labor 485,175,759 69.25% 30,111,537 515,287,296 Ref. Page 4.2.2

Capital/Non Utility 215,474,493 30.75% 13,373,026 228,847,519 Ref. Page 4.2.2

Total Labor 700,650,252 100.00% 43,484,563 744,134,815 Ref. Page 4.2.2


Rocky Mountain Power PAGE 4.3
Wyoming General Rate Case - December 2011
Irrigation Load Control Program

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Other Purchased Power 557 (7,533,289) SG 15.842% (1,193,398) 4.3.1
Other Purchased Power 557 7,533,289 10 0.000% 4.3.1
(1,193,398)

Description of Adjustment:

Payments made to Idaho irrigators as part of the Idaho Irrigation Load Control Program are system allocated in the unadjusted data. This
adjustment situs assigns the payments to Idaho. The reallocation is required as DSM costs are situs assigned to the states in which the costs are
incurred to match the benefit of reduced load reflected in allocation factors.
Rocky Mountain Power Page 4.3.1
Wyoming General Rate Case ~ December 2011
Irrigation Load Control

Idaho Irrigation Load Control Payments - 12 Months Ended June 2010


Jul-Dec 2009 5,125,129
Jan-Jun 2010 2,408,160
12 ME June 2010 7,533,289
Ref. 4.3
Rocky Mountain Power PAGE 4.4
Wyoming General Rate Case - December 2011
Remove Non-Recurring Entries

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
1) TransAlta Sale Liability 923 1,281,524 SO 14.345% 183,834 44.1

2) Settlement Fees
506 166,667 SG 15.842% 26,403 4.4.1
535 69,125 SG-P 15.842% 10,951 4.4.1
580 (3,435) SNPD 9.949% (342) 44.1
583 (9) CA 0.000% 44.1
593 (6) SNPD 9.949% (1) 4.4.1
598 (144) SNPD 9.949% (14) 4.4.1
903 133 OR 0.000% 4.4.1
Total Settlement Fees 232,332 36,997

3) Transmission Reclass 566 (697,898) SG 15.842% (110,559) 4.4.1

4) Avian Settlement 925 108,000 SO 14.345% 15,493 4.4.1

5) Market Monitoring Costs 923 (85,998) SO 14.345% (12,336) 4.4.1

Total 837,960

Adjustment to Tax:
1) ADIT Balance 190 (2,629,357) SO 14.345% (377,180)

Description of Adjustment:

A variety of accounting entries were made to expense accounts during the twelve months ended June 2010 that are non-recurring in nature or relate
to a prior period. These transactions are removed from results of operations to normalize the test period results. A description of each item is
provided on page 4.4.1.
Page 4.4.1

Rocky Mountain Power


Wyoming General Rate Case - December 2011
Remove Non-Recurring Entries

INo. IPostg Date IText FERC Acctl Amount as Booked I Reference I


TransAlta Sale Liability: Per the Centralia Mine sale agreement
with TransAlta in May 2000, ten years from the date of the sale
PacifiCorp can release the liability it had set aside for future
1 6/30/2010 923000 (1,281,524) Ref 4.4
potential environmental remediation. In June 2010 an entry was
made to reduce the regulatory liability with an offsetting credit to
FERC Account 923.

Settlement Fees: A variety of accounting entries were made to


expense accounts during the twelve months ended June 2010 for
2 Various settlement fees involving possible compliance violations. These Various (232,332) Ref 4.4
transactions are removed from results of operations to normalize
the test period results.

Transmission Re-class: A reclass entry was done to transfer


2009 transmission costs from FERC Account 565 to FERC
3 12/31/2009 5660000 697,898 Ref 4.4
Account 566. This re-class entry includes January-June 2009
costs which are out of period.

Avian Settlement: In 2009 the Company and the U.S. Attorney


for Wyoming reached an agreement associated with increasing
protection for wildlife habitat in and around the Company's
transmission and distribution assets. This adjustment removes
the August 2009 reversal of an April 2009 entry. In the terms of
4 8/31/2009 9250000 (108,000) Ref 4.4
the agreement, the Company is providing funds to various wildlife
agencies specifically in Wyoming as well as Idaho, Utah and
Montana for the purpose of supporting improvements to design
and construction of avian-safe power lines.

Market Monitor Costs: As a condition of MEHC's acquistion of


PacifiCorp, FERC required the company to submit to market
monitoring audits. Potomac Economics was employed to audit
for compliance and submit quartely reports to FERC. This began
in early 2006 and continued through the first quarter of 2010. In
5 Various late 2009, PacifiCorp petitioned FERC to be released from this 923000 85,998 Ref 4.4
requirement and in April 2010, FERC approved the petition. It is
not expected that there will be any future payments to Potomac
for this service. This adjustment removes the payments to
Potomac Economics included in the twelve months ended June
2010.

Total (837,960) Ref 4.4

Settlement Fee Summary by Account/Factor:


Account Factor Amount
506 SG (166,667)
535 SG-P (69,125)
580 SNPD 3.435
583 CA 9
593 SNPD 6
598 SNPD 144
903 OR (133)
(232,332)
Rocky Mountain Power PAGE 4.5
Wyoming General Rate Case· December 2011
Cool Keeper Call Center Labor

TOTAL WYOMING
ACCOUNT IY.Qg COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Remove contact center
Cool Keeper labor from results 903 (28,666) CN 7.502% (2,151) 4.5.1

Description of Adjustment:

Starting in January 2010, contact center labor costs associated with maintaining participant agreements, removals, customer data reconciliation, and
various other administrative tasks for the Cool Keeper program in Utah are charged directly to the program and recovered through Utah's DSM
surcharge. This adjustment removes the Cool Keeper call center labor expenses incurred prior to the accounting change.
Page 4.5.1

Rocky Mountain Power


Wyoming General Rate Case - December 2011
Cool Keeper Call Center Labor

Estimated * Actual Estimated


Annualized Costs Costs
Hours Jan - Jun Jul- Dec
Cool Keeper Call Center Labor YE June 2010 2010 2009 Ref
Internal Labor
Hours - Admin 408 148 260
Hours - Backup 52 52

Activity Rate - Admin 83.26 83.26


Activity Rate - Backup 40.24 40.24
Total Internal 12,322 23,740 (a)

Contractor Labor
Hours 208 39 169
Activity Rate 19.29 19.29
Total Contractor 762 3,250 (b)

Total labor removed 26,990 (a+b)


Remove Escalation Applied in WEBA Adjustment No. 4.2*** 6.21% below
Escalated Salary Total 28,666 Ref 4.5

***Escalation was calculated from Wage and Employee Benefits Adjustment page 4.2.2 as follows:
June 2010 Total Utility Labor = 485,175,759
December 2011 Escalated Utility Labor = 515,287,296
Escalation Factor 6.21 % above

(*) Collected through separate surcharge


Rocky Mountain Power PAGE 4.6
Wyoming General Rate Case - December 2011
Pension Curtailment

TOTAL WYOMING
ACCOUNT IYQQ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Remove amortization from base period 920 3 1,269,626 WY 100.000% 1,269,626 4.6.1
Pro Forma amortization 920 3 (1,355,269) WY 100.000% (1,355,269) 4.6.1
(85,643) (85,643)

Adjustment to Rate Base:


Remove year-end rate base from base period 182M 3 2,032,904 WY 100.000% 2,032,904 4.6.1
Add average pro forma rate base 182M 3 (677,635) WY 100.000% (677,635) 4.6.1
1,355,269 1,355,269

Adjustment to Tax:
Contra Pension Reg Asset MMT & CTG _ WY
Accumulated Deferred Tax-AVG 283 3 (894,337) WY 100.000% (894,337)

Regulatory Asset - Post -Ret MMT -WY


Accumulated Deferred Tax- AVG 283 3 234,266 WY 100.000% 234,266

Description of Adjustment:

The WPSC order in Docket No. 20000-333-EA-08 allowed the deferral and amortization of the pension curtailment gain resulting from employee
participation in the 401 (k) retirement option, and for the deferral and amortization of the increase in the 'pension and other postretirement welfare
expense caused by the change in the annual measurement date mandated by FAS 158. This adjustment removes the base period amortization
and replaces it with the 12 months ended December 2011 pro forma amortization.
Page 4.6.1

Rocky Mountain Power


Wyoming General Rate Case - December 2011
Pension and Postretirement Curtailment and Date Change

Deferral and Amortization of Pension and Postretirement Curtailment and Date Change
Original Amount Additional Local 127
Wyoming Portion per 20000-333-EA-08 (3,625,360) (281,397)
Amortization Period 36 months 23 months

IBase Period Amort (1,269,62611Ref 4.6

Pro Forma Amort = (1,355,269)1 Ref 4.6

Beginning Balance Amortization Ending Balance

2009 January (3,625,360 ) 100,704 (3,524,655)


February (3,524,655 ) 100,704 (3,423,951 )
March (3,423,951 ) 100,704 (3,323,246)
April (3,323,246 ) 100,704 (3,222,542)
May (3,222,542 ) 100,704 (3,121,837)
June (3,121,837 ) 100,704 (3,021,133)
July (3,021,133 ) 100,704 (2,920,429)
August (2,920,429 ) 100,704 (2,819,724)
September (2,819,724 ) 100,704 (2,719,020)
October (2,719,020 ) 100,704 (2,618,315)
November (2,618,315 ) 100,704 (2,517,611)
December (2,517,611 ) 100,704 (2,416,906)
2010 January (2,416,906 ) 100,704 (2,316,202)
Add Local 127 (281,397 ) (2,597,599)
February (2,597,599 ) 112,939 (2,484,660)
March (2,484,660 ) 112,939 (2,371,721)
April (2,371,721 ) 112,939 (2,258,782)
May (2,258,782 ) 112,939 (2,145,843)
June (2,145,843 ) 112,939 (2,032,904) Ref 4.6
July (2,032,904 ) 112,939 (1,919,965)
August (1,919,965 ) 112,939 (1,807,025)
September (1,807,025 ) 112,939 (1,694,086)
October (1,694,086 ) 112,939 (1,581,147)
November (1,581,147 ) 112,939 (1,468,208)
December (1,468,208 ) 112,939 (1,355,269)
2011 January (1,355,269) 112,939 (1,242,330)
February (1,242,330 ) 112,939 (1,129,391)
March (1,129,391 ) 112,939 (1,016,452)
April (1,016,452 ) 112,939 (903,513)
,~n

May (903,513) 112,9 (790,574)


June (790,574) 112,939 (677,635)
July (677,635) 112,939 (564,695)
August (564,695) 112,939 (451,756)
September (451,756) 112,939 (338,817)
October (338,817) 112,939 (225,878)
November (225,878) 112,939 (112,939)
December (112'939)L..-_ _ _ _ _1..;.;12~,.;.;93;.;.9... (0) (677,635)
Ref 4.6
Rocky Mountain Power PAGE 4.7
Wyoming General Rate Case· December 2011
DSM Expense and Revenue Removal

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Revenue:
Remove DSM Revenue 456 109,174 CA 0.000%
456 (13,539,819) OR 0.000%
456 (4,705,240) WA 0.0000%
456 (52,334,389) UT 0.0000%
456 (5,009,109) ID 0.0000%
456 (1,658,107) WY 100.000% (1,658,107)
(77,137,489) (1,658,107) 4.7.1

Adjustment to Expense:
Remove DSM Expense 908 (831,790) CA 0.000%
908 (13,539,819) OR 0.000%
908 (7,317,987) WA 0.000%
908 (63,184,389) UT 0.000%
908 (5,009,109) ID 0.000%
908 (1,658,107) WY 100.000% (1,658,107)
(91,541,200) (1,658,107) 4.7.1

Adjustment to Tax:
Average Accumulated Deferred Tax 283 5,908,851 SO 14.345% 847,622

Description of Adjustment:

This adjustment removes DSM • related revenues and expenses from regulated results because they are not included in base rates.
Rocky Mountain Power Page 4.7.1
Wyoming General Rate Case - December 2011
DSM Revenue & Expense Removal
SAP Unadjusted July 2009 - June 2010

Remove DSM Revenue:


FERC Account Description .• Allocation U(ll'1oJusted Actuals

4562200 DSM Revenue - CA SSC CA 109,174


DSM Revenue - OR ECC OR (13,539,819)
DSM Revenue - WA SSC WA (4,705,240)
DSM Rev - UT SSC UT (52,334,389)
DSM Rev - ID SSC IDU (5,009,109)
DSM Rev-WY SSC Cat 1 WYP (452,286)
DSM Rev-WY SSC Cat 1 WYU (226,718)
DSM Rev-WY SSC Cat 2 WYP (363,366)
DSM Rev-WY SSC Cat 2 WYU (137,760)
DSM Rev-WY SSC Cat 3 WYP (181,150)
DSM Rev-WY SSC Cat 3 WYU ~296,8281
(77,137,489) Ref 4.7

Remove DSM Amortization Expense:


FERCAccount Descriefion Allocation Unadjusted Actuals

9085100 DSM CA Amortization CA (831,790)


DSM Oregon Amort Exp OR (13,539,819)
DSM WA Amortization WA (7,317,987)
DSM UT Amortization UT (63,184,389)
DSM ID Amortization IDU (5,009,109)
DSM WY Amort - Cat 1 WYP (679,003)
DSM WY Amort - Cat 2 WYP (501,126)
DSM WY Amort - Cat 3 WYP ~477,978)
(91,541,200) Ref 4.7
Rocky Mountain Power PAGE 4.8
Wyoming General Rate Case - December 2011
Wyoming Inverted Rates Advertising

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Remove Advertising Expense from Unadjusted 909 (48,109) CN 7.502% (3,609)
909 47,735 WY 100.000% 47,735
(374) 44,126 4.8.1

Allowed Inverted Rates Advertising 909 52,198 WY 100.000% 52,198 4.8.1

Description of Adjustment:

Consistent with the WPSC order in Docket No.20000-333-ER-08, the Company prepared and distributed educational materials to its residential
customers regarding the increased monthly customer charge related to the newly implemented inverted block rate design. The WPSC on Docket No
20000-359-EA-09 allowed deferral and recovery of these advertising costs. This adjustment reverses all related entries booked in the base period
and then includes the full amount situs assigned to Wyoming.
Page 4.8.1

Rocky Mountain Power


Results of Operations - June 2010
Wyoming Inverted Rates Advertising

Description Postg Date FERC Acct Locatn Factor Total Reference


Inverted rates advertising in base period 7/24/2009 9090000 1 CN 2,326
7/27/2009 9090000 1 CN 15,932
8/612009 9090000 1 CN 21,056
9/1/2009 9090000 1 CN 7,421
9/1/2009 9090000 563000 WYP 4,463
9/24/2009 9090000 1 CN 1,373
6/30/2010 9090000 114 WYP (52,198)
_ _3.:. ;7:.. .;4:.. .; Ref 4.8

Allowed Inverted Rates Advertising


Order 12393 WY Docket No 20000-359-EA-09 52,198 Ref 4.8
Rocky Mountain Power PAGE 4.9
Wyoming General Rate Case - December 2011
AMR Savings

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Meter Reading Expense 902 3 (165,398) WY 100.000% (165,398) 4.9.1

Description of Adjustment:

Starting in March 2010, the Company installed approximately 12,289 radio frequency meters in the district of Rock Springs, Wyoming. The meters
enable the Company to remotely obtain energy usage information and allow the Company to take full advantage of a proven technology to increase
effectiveness and efficiency, improve customer satisfaction and reduce safety exposures for employees. In addition, the Company reduced its
workforce by four meter readers. This adjustment reflects the reduction in meter reading expense the Company anticipates as a result of the
program through December 2011. The associated meter additions and retirements are reflected in Adjustment 8.6 - Pro forma Major Plant Additions.
Rocky Mountain Power Page 4.9.1
Wyoming General Rate Case - December 2011
Wyoming Automated Meter Reading Program
O&M Savings

Rock Springs Program -


Total Estimated June 2010 December 2011
Dec-11 Actual Remaining
Savings* Savings Savings Ref
Salary/Overhead Savings 138,010 138,010
Vehicle & Other Expense Savings 18,156 18,156
TOTAL 156,166 156,166

Salary/OH Savings 138,010


Remove Escalation Applied in WEBA Adjustment No. 4.2** 6.21% Below
Escalated Salary Savings 146,575

Vehicle/Other Savings 18,156


Escalation Factor (Customer Accounts - Operations) _ _ _--::-':3"".6:-:8:-':'X"-o Ref 4.15.8
Escalated Vehicle/Other Savings 18,823

Total O&M Savings 12 ME December 2011 165,398 Ref 4.9

*Total estimated annual savings was calculated using the actual salaries/expenses of the displaced employees
**These costs are escalated in the Wage and Employee Benefit adjustment, so the amount of this adjustment is increased based on the
overall escalation to completely remove these expenses including escalation from results of operations.
June 2010 Total Utility Labor 485,175,759 Page 4.2.2
December 2011 Escalated Utility Labor 515,287,296 Page 4.2.2
Escalation Factor 6.21 %
Rocky Mountain Power PAGE 4.10
Wyoming General Rate Case - December 2011
Generation Overhaul Expense

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Generation Overhaul Expense - Steam 510 (1,671,108) SG 15.842% (264,731) 4.10.1

Generation Overhaul Expense - Other 553 1,234,638 SG 15.842% 195,587 4.10.1


(436,470) (69,144)

Description of Adjustment:

This adjustment normalizes generation overhaul expenses in the year ended June 2010 using a four year average methodology. In this adjustment
actual overhaul expenses from June 2007 - June 2010 are averaged. For new generating units, which include Currant Creek, Lake Side, and
Chehalis, the four year average is comprised of the overhaul expense for the first four full years these plants are operational. The actual overhaul
costs for the year ended June 2010 are subtracted from the four year average which results in this adjustment.
Rocky Mountain Power Page 4.10.1
Wyoming General Rate Case - December 2011
Generation Overhaul Expense

FUNCTION: OTHER

Period Overhaul Expense


Year Ending June 2007 3,030,000
Year Ending June 2008 1,235,000
Year Ending June 2009 2,986,000
Year Ending June 2010 1,574,000
4 Year Average 2,206,250

New Plant Overhaul Expense


Lake Side Plant - 4 Year Average 1,723,020
Currant Creek Plant - 4 Year Average 1,947,618
Chehalis Plant - 4 Year Average 746,750
Total New Plant Overhaul Expense 4,417,388 Ref 4.10.2

Total 4 Year Average - Other 6,623,638

Year Ending June 2010 Overhaul Expense - Other 5,389,000 Ref 4.10.2
Total 4 Year Average - Other 6,623,638
Adjustment 1,234,638 Ref 4.10

FUNCTION: STEAM

Period Overhaul Expense


Year Ending June 2007 37,233,268
Year Ending June 2008 14,467,612
Year Ending June 2009 28,433,705
Year Ending June 2010 28,939,673
4 Year Average 27,268,565

Total 4 Year Average - Steam 27,268,565

Year Ending June 2010 Overhaul Expense - Steam 28,939,673 Ref 4.10.2
Total 4 Year Average - Steam 27,268,565
Adjustment (1,671,108) Ref 4.10
Rocky Mountain Power Page 4.10.2
Wyoming General Rate Case - December 2011
Generation Overhaul Expense

Existing Units
Yr. Ending Yr. Ending Yr. Ending Yr. Ending
June 2007 June 2008 June 2009 June 2010
By Plant
Blundell 1,305,212 61,712 490,791 146,606
BlundelllGC 1,432,923 (92,229)
Carbon 359,631 1,766,156 1,692,506 (37,187)
DaveJohnston 3,310,395 1,013,548 11,415,596 9,056,000
Gadsby 1,105,000 3,225,000
Hunter 8,518,551 (1,535,635) (25,000) 8,946,057
Huntington 7,151,000 769,000 967,000
Jim Bridger 8,289,000 2,679,000 4,969,000 5,056,000
LittieMt 139,000 63,000 466,000
Naughton 4,775,556 1,616,060 6,860,813 (4,803)
Wyodak (74,000)
Camas 33,000 470,000
Cholla 7,095,000 (635,000) 542,000
Colstrip 800,000 650,000 1,156,000
Craig 1,100,000 784,000 235,000 948,000
Hayden 265,000 430,000 400,000 95,000
Hermiston 2,858,000 1,235,000 2,923,000 638,000
Total 40,263,268 15,702,612 31,419,705 30,513,673

By Function
Steam 37,233,268 14,467,612 28,433,705 28,939,673 Ref 4.10.1
Other 3,030,000 1,235,000 2,986,000 1,574,000
Total 40,263,268 15,702,612 31,419,705 30,513,673

New Generating Uni!§ 1


Actual Bud£!et
Yr. Ending Yr. Ending Yr. Ending Yr. Ending Yr. Ending 4 Year
June 2008 June 2009 June 2010 June 2011 June 2012 Avera e
Currant Creek 1,276,698 3,964,775 2,445,000 104,000 1,947,618
Lake Side 554,080 1,219,000 5,119,000 1,723,020
Chehalis 1,732,000 151,000 1,104,000 746,750
1,276,698 6,250,855 3,815,000 5,223,000 1,104,000 4,417,388 Ref 4.10.1

'Currant Creek, Lake Side & Chehalis are all Function - Other

12 ME June 2010 Overhaul Expense - Other


June 2010 Existing Plant: 1,574,000
June 2010 Currant Creek, Lake Side, and Chehalis: 3,815,000
5,389,000 Ref 4,10.1
Rocky Mountain Power PAGE 4.11
Wyoming General Rate Case - December 2011
MEHC Transition Savings

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Remove credit for OR reg asset set-up 920 1 4,605,029 SO 14.345% 660,589 4.11.1
Remove Wyoming amortization expense 920 3 (1,593,333) WY 100.000% (1,593,333) 4.11.2
3,011,696 (932,744)

Adjustment to Tax:
Accumulated Deferred Tax 190 9,806 SO 14.345% 1,407

Description of Adjustment:

This adjustment removes the entry crediting expense when the Oregon MEHC severance regulatory asset was established. This adjustment also
removes Wyoming amortization of the MEHC severance regulatory asset because it expires prior to the test period.
Rocky Mountain Power
Wyoming General Rate Case - December 2011
MEHC Transition Savings
Oregon MEHC Severance Regulatory Asset Setup

Pstng Date RefDoc.No. DocumentNo Account AcctName FERC Acct Locatn RPCode Amount Text
1/31/2010 118676104 115306986 500700 SeverancelRedundancy 9200000 SO (4,605,029) Record OR-MEHC 2006 Transition Costs
Ref 4.11

Page 4.11.1
Rocky Mountain Power Page 4.11.2
Wyoming General Rate Case - December 2011
MEHC Transition Savings - Wyoming
Account 187213

Base Period Amort = 1,593,333 IRef 4.11

Beginning Balance Amortization Ending Balance


2007 September 4,780,000 (132,778) 4,647,222
October 4,647,222 (132,778) 4,514,444
November 4,514,444 (132,778) 4,381,667
December 4,381,667 (132,778) 4,248,889
2008 January 4,248,889 (132,778) 4,116,111
February 4,116,111 (132,778) 3,983,333
March 3,983,333 (132,778) 3,850,556
April 3,850,556 (132,778) 3,717,778
May 3,717,778 (132,778) 3,585,000
June 3,585,000 (132,778) 3,452,222
July 3,452,222 (132,778) 3,319,444
August 3,319,444 (132,778) 3,186,667
September 3,186,667 (132,778) 3,053,889
October 3,053,889 (132,778) 2,921,111
November 2,921,111 (132,778) 2,788,333
December 2,788,333 (132,778) 2,655,556
2009 January 2,655,556 (132,778) 2,522,778
February 2,522,778 (132,778) 2,390,000
March 2,390,000 (132,778) 2,257,222
April 2,257,222 (132,778) 2,124,444
May 2,124,444 (132,778) 1,991,667
June 1,991,667 (132,778) 1,858,889
July 1,858,889 (132,778) 1,726,111
August 1,726,111 (132,778) 1,593,333
September 1,593,333 (132,778) 1,460,556
October 1,460,556 (132,778) 1,327,778
November 1,327,778 (132,778) 1,195,000
December 1,195,000 (132,778) 1,062,222
2010 January 1,062,222 (132,778) 929,444
February 929,444 (132,778) 796,667
March 796,667 (132,778) 663,889
April 663,889 (132,778) 531,111
May 531,111 (132,778) 398,333
June 398,333 (132,778) 265,556

July 265,556 (132,778) 132,778


August 132,778 (132,778) (0)
Rocky Mountain Power PAGE 4.12
Wyoming General Rate Case - December 2011
Incremental Generation and Transmission O&M

TOTAL WYOMING
ACCOUNT IYQQ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
High Plains 549 2 1,244,431 SG-W 15.842% 197,138
McF adden Ridge I 549 2 348,639 SG-W 15.842% 55,230
Dunlap I 549 3 2,422,611 SG-W 15.842% 383,782
Dunlap Interconnection 571 3 30,000 SG 15.842% 4,752
DJ Scrubber 512 2 1,273,176 SG 15.842% 201,692
Populus to Ben Lomond 571 3 140,000 SG 15.842% 22,178
Ben Lomond to Terminal 571 2 16,500 SG 15.842% 2,614
Naughton U2 Scrubber 512 3 80,000 SG 15.842% 12,673
Cholla 4 Scrubber 512 3 2,236,681 SG 15.842% 354,327
7,792,038 1,234,388 4.12.1

Description of Adjustment:

This adjustment annualizes incremental O&M from new plant in service, improvements to plants, and transmission projects that were placed into
service during the twelve months ended June 2010, and includes projected O&M for projects placed into service prior to December 31,2011. Also in
the second half of 2010 the cost of chemicals used at the Cholla IV scrubber will increase due to a change in the fuel source that will require
increased pollution control.
Rocky Mountain Power Page 4.12.1
Wyoming General Rate Case· December 2011
Incremental Generation and Transmission O&M

In Service Date 12 ME Jun 10 Actuals CY 2011 Forecast Adjustment


High Plains Sep 2009 1,777,932 3,022,363 1,244,431
McFadden Ridge I Sep 2009 503,822 852,461 348,639
Dunlap I Oct 2010 2,422,611 2,422,611
Dunlap Interconnection Aug 2010 30,000 30,000
DJ Scrubber Jun 2010 181,271 1,454,447 1,273,176
Populus to Ben Lomond Nov 2010 140,000 140,000
Ben Lomond to Terminal Mar 2010 16,500 16,500
Naughton U2 Scrubber Nov 2011 80,000 80,000
Cholla 4 Scrubber Various 3,126,229 5,362,910 2,236,681
Total 5,589,254 13,381,292 7,792,038 Ref 4.12
Rocky Mountain Power PAGE 4.13
Wyoming General Rate Case - December 2011
Insurance Expense

TOTAL WYOMING
ACCOUNT IYlliz COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Remove Expense from Base Period:
Liability Insurance
Injuries and Damages Expense (Net of Receivable: 925 1 (2,494,532) SO 14.345% (357,839) 4.13.1
Captive Insurance Premiums 925 3 (1,588,680) SO 14.345% (227,895) 4.13.2
(4,083,212) (585,735)

Property Insurance
Self-Insured Property Damage Expense 924 3 (7,690,365) SO 14.345% (1,103,179) 4.13.3
Captive Insurance Premiums 924 3 (5,572,797) SO 14.345% (799,415) 4.13.3
(13,263,162) (1,902,594)

Include Expense in Test Period:


Liability Insurance
Injuries and Damages Expense
3 Year Average (Net of Receivable) 925 2,251,842 SO 14.345% 323,026 4.13.1
January 2011 to March 21, 2011
Captive Liability Insurance Premiums 925 3 348,204 SO 14.345% 49,950 4.13.2
March 22, 2011 to December 2011
Self-insured Liability Expense 925 3 1,103,957 SO 14.345% 158,362 4.13.2

Total Liability Insurance Expense 531,337

Property Insurance:
January 2011 to March 21, 2011
Self-insured Property Damage Expense 924 3 1,685,559 SO 14.345% 241,793 4.13.3
Captive Property Insurance Premiums 924 3 1,221,435 SO 14.345% 175,214 4.13.3

March 22, 2011 to December 2011


Property Insurance - Transmission 924 3 95,412 SG 15.842% 15,115 4.13.3
Property Insurance - Wyoming Distribution 924 3 WY 100.000% 4.13.3
Property Insurance - Non-T&D 924 3 1,628,773 SG 15.842% 258,025 4.13.3
Total Property Insurance Expense 4,631,180 690,146

Transfer to Distribution Maintenance 593 3 705,958 WY 100.000% 705,958 4.13.4

Adjustment to Tax:
Schedule M Adjustment SCHMAP 3 1,569,639 SO 14.345% 225,164
Schedule M Adjustment SCHMDP 3 3,323,613 SO 14.345% 476,771

Description of Adjustment:

Consistent with previous cases, this adjustment normalizes injury and damages expense to reflect a three year average of gross expense net of insurance
receivables. Through March 21, 2011, the level of captive insurance expense allowed is limited to $7.4 million as agreed to by the Company as part of the
MEHC transaction approved in Wyoming Docket No. 20000-EA-5-226, commitment Wy. 10. Thereafter, the Company will replace the captive insurance
with self-insurance accruals for liability and property insurance. Per storm deductibles for distribution will be raised from $25,000 to $250,000. Property
damages will be accounted for and allocated by function. Given the history of low damages to Wyoming distribution property and the change in
deductibles, an accrual is not needed at this time. Costs previously covered by insurance will be covered by additional O&M.
Page 4.13.1
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Insurance Expense - Liability Insurance

Injuries and Damages Expense

Jul-07 to Jun-08 Jul-08 to Jun-09 Jul-09 to Jun-10 Totals


Accrual Accrual Accrual Accrual
Excluding Auto (280311) 6,367,804 5,963,119 3,573,889 15,904,813
Auto (280312) 421,542 308,680 248,593 978,815
Construction (280313) 25,000 75,000 75,000 175,000
6,814,346 6,346,800 3,897,482 17,058,628

* Receivable (4,466,561) (4,433,590) (1,402,950) (10,303,101)


Net - Accrual Minus Receivable 2,347,785 1,913,210 2,494,532 6,755,527

3 Year Average 2,251,842 Pg 4.13

* A receivable is established at the time the reserve analysis (accrual) for a given incident goes above the insurance
deductible. These monies are not received until after the incident is settled, paid.

Base Year Detail:


Base Year Expense $ 3,897,482
Minus Insurance Receivable (1,402,950) Above
Net Base Year Expense - Cost Center 13272 $ 2,494,532 Pg 4.13

Incremental (242,690)
Rocky Mountain Power Page 4.13.2
Wyoming General Rate Case - December 2011
Insurance Expense

Third Party Liability Insurance Expense - Captive portion

A portion of third party liability will be covered by captive insurance through March 21, 2011,
replaced by self-insurance thereafter.

Total
1. Captive liability insurance January - March 21, 2011
Actual captive liability premium 12 ME June 2010 1,588,680
Portion of year 21
Captive Portion Twelve Months Ended December 2011 348,204

2, Self Insured Liability Insurance March 22,2011 - December 2011

Liability Claims - MEHC Captive Insurance April 2007 -


March 2010
Date Amount
Oct-07 431,414
Nov-07 176,000
Dec-07 18,698
Dec-07 750,000
Apr-08 30,000
Jun-08 19,000
Jun-08 750,000
Aug-08
Dec-08 36,481
Jul-09 750,000
Jul-09 750,000
Sep-09 550,000
36-Month Total 4,241,519

Annual average claim payments 1,413,840


Portion of year 78.08%
Self Insured Portion Twelve Months Ended December 2011 1,103,957

Total Twelve Months Ended December 2011 1,452,161


Ref 4.13
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Insurance Expense

Property damage not covered by Commercial Insurance

Commercial insurance covers a portion of non-T&D property damage above a deductible. Up through March 21,2011, captive insurance
covers a portion and the rest is self-insured. After March 21, 2011, all property damage not covered by commercial insurance will be
self-insured.

(1) January 2011 - March 21, 2011


Through March 21,2011, the expense will be based on actual twelve months ending June 2010 results, allocated to jurisdictions with the "SO" allocation factor

Total Ref
Actual captive property insurance premium 12 ME June 2010 5,572,797 4.13
Actual self-insured property provision 12 ME June 2010 7,690,365 4.13
Total Company 13,263,162
Ref
Through March 21, 2011 (21.92%)
Captive premium 4.13 1,221,435
Self-insurance expense 4.13 1,685,559
2,906,994

(2) March 22, 2011 - December 2011


Following March 21,2011, the insurance expense will be based on the average of damages occurring in the last 3 years, after applying a deductible.
In the past 3 years, Wyoming has not had any experience with distribution storm damage over $250,000.
Actual Losses
System
Transmission Wyoming System Non-T&D
Losses Distribution Losses Losses
Deductible $1,000,000 $250,000 $1,000,000

Apr 2007 - Mar 2008 255,868


Apr 2008 - Mar 2009 110,715 5,410,474
Apr 2009 - Mar 2010 847,444
Total $366,583 $0 $6,257,918

Annual Average $122,194 $0 $2,085,973


Ref
Following March 21, 2011 (78.08%) 4.13 95,412 1,628,773

Page 4.13.3
Rocky Mountain Power Page 4.13.4
Wyoming General Rate Case - December 2011
Insurance Expense

Annual Wyoming Distribution Losses Above Deductible

Current Plan New Plan


Structure Structure Difference
Apr 2007 - Mar 2008 1,078,986
Apr 2008 - Mar 2009 730,181
Apr 2009 - Mar 2010 903,197
Total $2,712,363 $0 $2,712,363

Annual Average $904,121 $0 $904,121

Following March 21, 2011 $705,958 $0 $705,958

Per Storm or Casualty Event Deductible $25,000 $250,000


Page 4.13.5

Rocky Mountain Power


Wyoming General Rate Case· December 2011
Insurance Expense

Monthly Accounting Entries based on the Company's proposal:


Liability Insurance
925 - Injuries & Damages expense (1) xxx
228.2 - Accumulated Provision for Injuries and Damages xxx
Property Insurance
924 - Property Insurance expense (2) xxx
228.1 - Accumulated Provision for Property Insurance xxx
When events arise not covered by outside insurance:
Liability Insurance (1)
228.2 - Accumulated Provision for Injuries and Damages xxx
130 - Cash xxx
Property Insurance (2)
228.1 - Accumulated Provision for Property Insurance xxx
130 - Cash xxx

When events arise in excess of accumulated reserves application may be made


for deferral:
Property Insurance - Transmission & Distribution
182 - Regulatory Asset xxx
228.1 - Accumulated Provision for Property Insurance xxx
(1) Allocated on an SO factor
(2) Non T&D and Transmission Allocated on an SG factor, Distribution Situs Assigned
Rocky Mountain Power PAGE 4.14
Wyoming General Rate Case - December 2011
MEHC Cross Charge

TOTAL WYOMING
ACCOUNT I:iJ2g COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Operation & Maintenance Expense 930 (501,197) SO 14.345% (71,896) Below

Adjustment Detail:
Actual MEHC Management Fee 7,031,094 4.14.3
Less: MEHC Mgmt Fee booked Above the Line - 12 ME June 2010 (7,532,291 )
Regulatory Adjustment (501,197)

Description of Adjustment:

Since the MEHC transaction, PacifiCorp has capped the Corporate Management Fee included in Wyoming rates in accordance with Commitment
#9. This commitment expires December 31,2010. In this filing the Company is including amounts actually booked in the base period, removing an
amount that should have been booked below the line.
Page 4.14.1

Rocky Mountain Power


Wyoming General Rate Case - December 2011
MEHC Cross Charge

12 Months Ended June 30, 2010

Responsibility Include in
COm[!anll Center De[!artment De[!artment Descri[!tion Results
MEHC 020 CEO PacifiCorp's chairman & CEO 1,291,244.09
MEHC 040 Finance Coordination of accounting / financial reporting 406,019.66
MEHC 045 Corp Accounting Coordination of corporate reporting and planning 660,042.29
MEHC 050 Tax Compliance and Audit Coordination of tax planning I reporting 65,995.13
070 Corp Legal Legal work performed on behalf of PacifiCorp and its
MEHC affiliates 257,858.09
MEHC 080 Legislative Coordination of all legislative activities
085 Regulatory Coordination and direct management of regulation and
Legislature activities at PacifiCorp including regulatory
MEHC affairs, etc. 42,235.02
090 Environmental Cathy Woollums oversees the environmental
remediation activity at PacifiCorp, coordination of
MEHC environmental policies, etc. 232,121.39
100 Human Resources Coordination of Chief Administrative functions (including
MEHC HR, IT, and Insurance) 189,496.47
105 Pension Plans Direct charged to platforms based upon participants'
labor charges and costs associated with the
MEHC administration of the pension plans 333,938.43
MEHC 110 Administration General administrative service function 29,655.70
MEHC 120 Corp Communications Corp communication service function 22,358.51
130 Facilities Charges for rent, operating agreement and copy
MEHC charges for corporate employees 369,860.13
140 Supply Chain / Purchasing Coordination of supply chain and purchase order
processing services and producUcontract negotiations.
MEHC 116,227.50
150 Corp Info Systems Charges for general Information Technologies costs
(such as computer leases, technology support and
MEHC licenses) allocated to PacifiCorp 132,437.51
155 MIS - ERP Systems Includes Human Resource Self Serve, Leaming
Management System, Hyperion Financial Management
MEHC and Electronic Data Interchange. 324,359.26
165 Market Assessment Charges for subscription of shared software (Energy
MEHC Ventures Analyses) 7,688.84
MEHC 170 Corp Aviation 3,710.24
MEHC 175 Transmission Joint Ventures Coordination of transmission - joint ventures 571.14
MEHC 180 Insurance 1,636.70
MEHC 190 Corp Depr 144,767.40
199 Corp Misc Income/Exp Retum on investment for those assets carried at MEHC
MEHC corporate which benefit multiple platforms. 42,071.27
200 Corp Land Management Ranch manager which maintains properties, where our
MEHC wind projects are located. 7,023.53

Total MEHC 4,681,318.30


Page 4.14.2

Rocky Mountain Power


Wyoming General Rate Case - December 2011
MEHC Cross Charge

12 Months Ended June 30, 2010

Responsibility Include in
Com(;!any Center De(;!artment De(;!artment Descri(;!tion Results
MEC 001 CEO Greg Abel, PacifiCorp's chairman & CEO and
supporting staff (including executive secretary,
administrative assistants, etc). 55,304.61
MEC 007 Corporate Insurance Coordination of insurance policies and claims 52,121.17
MEC 010 President MEC Provided multi-platform management strategy and
NERC CIPS platform review 17,445.24
MEC 012 MEC Legal Services Legal work performed on behalf of PacifiCorp and its
affiliates 7,488.10
MEC 014 Financial Services Coordination of corporate reporting and planning 5,773,54
MEC 015 Financial Services & Investmel Rate case support and financial services and analysis
169,103,12
MEC 021 Treasury Coordination of treasury services, investment
management functions 235,932,94
MEC 023 T ax Services Coordination of tax planning / reporting 349,090,88
MEC 030 US Reg Acct & MEC Controls Regulatory accounting and controls 28,637,78
MEC 031 Reg & BU Accounting Plane accounting/reporting; data requests 656,29
MEC 033 Corporate Accounting
Corporate accounting, financial reporting and budgeting 4,458,84
MEC 034 Acctg Sys Support General Services 52,04
MEC 040 SrVP & CFO Coordination of accounting / financial reporting 36,605,91
MEC 042 Communications Svcs Coordination of intemal communications, 168,343.70
MEC 050 Corp Communications Coordination of intemal communications and other
responsibilities, 34,377.80
MEC 051 Compensation Coordination of compensation / benefits 93,636.40
MEC 052 Human Resources Coordination of human resources functions 32,143,51
MEC 055 Payroll Coordination of payroll guidelines and resources 2,151,10
MEC 056 Leaming Systems Coordination of Leaming systems/employee training,
Training systems and resources, 65,572,22
MEC 058 Emp Rei & HR Compliance Coordination of employee relations and HR compliance,
Includes union negotiations, 192,191,73
MEC 059 Labor Relations Labor relations, contract negotiations, arbitration
support 8,434,73
MEC 061 Staffing Coordination of staffing resources 5,001,91
MEC 076 IT Database Admin 2,036.47
MEC 079 IT Info Protection Security administration, Intemet security 764,34
MEC 082 IT Win/Unix Systems
Windows/Unix support, server support and patching 21,564,25
MEC 084 IT Tech Management Radio project, infrastructure management 19,068,79
MEC 086 Info Technology Coordination of applications development and support
services 29,704,97
MEC 087 IT Tech Resource Center Technology Resource Center, password/account
management 9,380,12
MEC 089 IT Business Mgmt Financial erporting, budgeting, data request 20,339,60
MEC 090 General Services Facilities management, office services, records
management 28,228,09
MEC 092 Corporate Security IT Corporate security 726,94
MEC 093 Travel Services Corporate aircraft flight scheduling and other tasks
relating to PacifiCorp's airplane, 26,770.48
MEC 098 Office Services Office support services 1,096,03
MEC 102 Central Facilities Charges for rent, operating agreement and copy
charges for corporate employees 84,291,02
MEC 103 OM Delivery Svcs General Services (238.46)
MEC 113 Supplies/Records Office supplies, records management 305,28
MEC 114 Office Suppt - Central Office support services 43,556,60
Page 4.14.3

Rocky Mountain Power


Wyoming General Rate Case - December 2011
MEHC Cross Charge

12 Months Ended June 30, 2010

Responsibility Include in
Com(;!anl1 Center De(;!artment De(;!artment Descri(;!tion Results
MEC 115 Safety/AuditiCompl Coordination of MEHC organization safety and
compliance audits 67,006.27
MEC 170 IT Data Management Hyperion financial management and support 10,917.49
MEC 174 IT Corp Accounts Information Technology services for Human Resource
related systems 9,414.73
MEC 175 IT Corp EDI Services Services provided to support the IT Corporate Electronic
Data Interface processes 71,006.95
MEC 179 IT Corp HR Services HR applications support - learning management
systems 31,349.95
MEC 180 IT Data Center Mainframe operations and support 13,767.74
MEC 186 IT Network Com Network and infrastructure support 54,453.40
MEC 506 NERC/CIP Compliance NERC/CIP compliance support 906.91
MEC 664 Wind Part of contingent work force in the event of a possible
strike in WY 3,779.30
MEC 665 Generation Services Operational and efficiency audits 5,369.14
MEC 670 Neal Energy Center Part of contingent work force in the event of a possible
strike in WY 2,641.21
MEC 772 Environmental Environmental audits and compliance 15,671.20
MEC 780 Regulation Coordination of regulatory affairs 6,000.00
MEC 810 VP Distrib Ops Provided assistance reviewing strike contingency plan in
February, 2010 6,986.18
MEC 837 Distr Ops OM East Part of contingent work force in the event of a possible
strike in WY 1,512.20
MEC 850 MEHC Non-MEC employee plane expense 14,199.25
MEC 880 Safe/Env Cmp/Rsk Mgt Environmental audits and compliance 3,430.77
MEC 950 General Financial Facilities charges, Oracle operating agreement, and
MEC Plane fixed charges 25,615.75
MEC 956 Benefits Pharmacy Rebates (10.39)
MEC 960 Executive Compensation Coordination of executive compensation review and
policies 24,470.83

Total MEC 2,220,606.96

CE 040 Finance Coordination of accounting I financial reporting 53.92


CE 070 Corp Legal Legal work performed on behalf of PacifiCorp and its
affiliates 11,171.63

Total CE 11,225.55

UK 140 Supply Chain I Purchasing Supply chain and purchase order processing services
and producticontract negotiations. 117,943.37
Total UK 117,943.37

Grand Total 7,031,094.18


Ref 4.14
Rocky Mountain Power PAGE 4.15
Wyoming General Rate Case - December 2011
O&M Expense Escalation

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
O&M Expense Escalation (Non-NPC, Non-Labor) 500-935 3 11,982,984 Multiple Multiple 1,627,981 4.15.3

Description of Adjustment:

This adjustment calculates the O&M escalation from June 2010 to December 2011 for accounts 500 to 935 , excluding NPC and property and liability
insurance, using industry specific escalation indices. Before escalation indices were applied, June 2010 actual data was separated into labor and non-
labor components and costs that should not be included in June 2010 actuals were removed. Detail supporting specific FERC accounts is provided in
the electronic workpapers along with the Company's filing.
Rocky Mountain Power PAGE 4,15,1
Wyoming General Rate Case - December 2011
O&M Expense Escalation

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Steam Operations 500 3 249,129 SG 15,842% 39,466
Steam Operations 501 3 640,542 SE 17,670% 113,181
Steam Operations 502 3 849,815 SG 15,842% 134,625
Steam Operations 503 3 (2,345) SE 17,670% (414)
Steam Operations 505 3 102,570 SG 15,842% 16,249
Steam Operations 506 3 198,491 SG 15,842% 31,444
Steam Operations 507 3 18,519 SG 15,842% 2,934
Steam Maintenance 510 3 33,887 SG 15,842% 5,368
Steam Maintenance 511 3 334,411 SG 15,842% 52,976
Steam Maintenance 512 3 1,464,332 SG 15,842% 231,974
Steam Maintenance 513 3 468,304 SG 15,842% 74,187
Steam Maintenance 514 3 185,383 SG 15,842% 29,368
Hydro Operations 535 3 127,255 SG-P 15,842% 20,159
Hydro Operations 535 3 (117,493) SG-U 15,842% (18,613)
Hydro Operations 536 3 5,752 SG-P 15,842% 911
Hydro Operations 537 3 96,054 SG-P 15,842% 15,217
Hydro Operations 537 3 8,438 SG-U 15,842% 1,337
Hydro Operations 539 3 316,348 SG-P 15,842% 50,115
Hydro Operations 539 3 112,480 SG-U 15,842% 17,819
Hydro Operations 540 3 9,232 SG-P 15,842% 1,462
Hydro Operations 540 3 76 SG-U 15,842% 12
Hydro Maintenance 541 3 7 SG-P 15,842% 1
Hydro Maintenance 542 3 10,746 SG-P 15,842% 1,702
Hydro Maintenance 542 3 1,233 SG-U 15,842% 195
Hydro Maintenance 543 3 14,808 SG-P 15,842% 2,346
Hydro Maintenance 543 3 3,158 SG-U 15,842% 500
Hydro Maintenance 544 3 10,321 SG-P 15,842% 1,635
Hydro Maintenance 544 3 1,578 SG-U 15,842% 250
Hydro Maintenance 545 3 16,532 SG-P 15.842% 2,619
Hydro Maintenance 545 3 5,676 SG-U 15,842% 899
Other Operations 546 3 9,452 SG 15,842% 1,497
Other Operations 548 3 324,488 SG 15,842% 51,404
Other Operations 549 3 24,962 SG 15,842% 3,954
Other Operations 549 3 525,134 SG-W 15,842% 83,190
Other Operations 550 3 200 SG 15,842% 32
Other Operations 550 3 86,758 SG-W 15,842% 13,744
Other Maintenance 552 3 22,725 SG 15,842% 3,600
Other Maintenance 553 3 156,358 SG 15,842% 24,770
Other Maintenance 553 3 29,114 SG-W 15,842% 4,612
Other Maintenance 554 3 18,297 SG 15.842% 2,899
Other Maintenance 554 3 13,071 SG-W 15,842% 2,071
Other Operations 556 3 21,997 SG 15,842% 3,485
Other Operations 557 3 246,202 WY Situs
Other Operations 557 3 360,417 SG 15,842% 57,096
Other Operations 557 3 37,600 SGCT 15,896% 5,977
Transmission Operations 560 3 36,579 SG 15.842% 5,795
Transmission Operations 561 3 55,971 SG 15.842% 8,867
Transmission Operations 562 3 14,569 SG 15,842% 2,308
Transmission Operations 563 3 1,589 SG 15,842% 252
Transmission Operations 566 3 70,934 SG 15,842% 11,237
Transmission Operations 567 3 48,977 SG 15,842% 7,759
Transmission Maintenance 568 3 424 SG 15,842% 67
Transmission Maintenance 569 3 43,243 SG 15,842% 6,850
Transmission Maintenance 570 3 95,554 SG 15,842% 15,137
Transmission Maintenance 571 3 430,652 SG 15,842% 68,222
Transmission Maintenance 572 3 637 SG 15,842% 101
Transmission Maintenance 573 3 5,360 SG 15.842% 849
7,846,507 1,215,701 4.15,3
Rocky Mountain Power PAGE 4.15.2
Wyoming General Rate Case - December 2011
O&M Expense Escalation

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Distribution Operations 580 3 559 WY Situs (451)
Distribution Operations 580 3 40,120 SNPD 9.949% 3,992
Distribution Operations 581 3 17,788 SNPD 9.949% 1,770
Distribution Operations 582 3 65,148 WY Situs 6,115
Distribution Operations 582 3 176 SNPD 9.949% 18
Distribution Operations 583 3 33,361 WY Situs 3,144
Distribution Operations 583 3 463 SNPD 9.949% 46
Distribution Operations 584 3 13 WY Situs 11
Distribution Operations 585 3 (109) SNPD 9.949% (11)
Distribution Operations 586 3 29,037 WY Situs 3,463
Distribution Operations 586 3 6,944 SNPD 9.949% 691
Distribution Operations 587 3 74,908 WY Situs 6,367
Distribution Operations 588 3 96,428 WY Situs 9,190
Distribution Operations 588 3 176,787 SNPD 9.949% 17,589
Distribution Operations 589 3 107,377 WY Situs 20,497
Distribution Operations 589 3 1,664 SNPD 9.949% 166
Distribution Maintenance 590 3 14,583 WY Situs 10,611
Distribution Maintenance 590 3 21,110 SNPD 9.949% 2,100
Distribution Maintenance 591 3 48,612 WY Situs 6,511
Distribution Maintenance 591 3 4,229 SNPD 9.949% 421
Distribution Maintenance 592 3 111,894 WY Situs 14,137
Distribution Maintenance 592 3 5,184 SNPD 9.949% 516
Distribution Maintenance 593 3 1,799,074 WY Situs 153,812
Distribution Maintenance 593 3 47,004 SNPD 9.949% 4,677
Distribution Maintenance 594 3 272,541 WY Situs 36,313
Distribution Maintenance 594 3 8 SNPD 9.949% 1
Distribution Maintenance 595 3 327 WY Situs 327
Distribution Maintenance 595 3 6,824 SNPD 9.949% 679
Distribution Maintenance 596 3 69,956 WY Situs 5,514
Distribution Maintenance 597 3 23,571 WY Situs 2,859
Distribution Maintenance 597 3 12,535 SNPD 9.949% 1,247
Distribution Maintenance 598 3 65,300 WY Situs 7,619
Distribution Maintenance 598 3 (13,058) SNPD 9.949% (1,299)
Customer Accounts Operations 901 3 1,654 WY Situs 449
Customer Accounts Operations 901 3 16,019 CN 7.502% 1,202
Customer Accounts Operations 902 3 114,525 WY Situs 17,787
Customer Accounts Operations 902 3 13,349 CN 7.502% 1,001
Customer Accounts Operations 903 3 82,041 WY Situs 5,062
Customer Accounts Operations 903 3 553,801 CN 7.502% 41,546
Customer Accounts Operations 904 3 459,890 WY Situs 43,230
Customer Accounts Operations 904 3 4,155 CN 7.502% 312
Customer Accounts Operations 905 3 281 WY Situs
Customer Accounts Operations 905 3 879 CN 7.502% 66
Customer Service Operations 907 3 1,344 CN 7.502% 101
Customer Service Operations 908 3 53,138 WY Situs 1,565
Customer Service Operations 908 3 11,090 CN 7.502% 832
Customer Service Operations 908 3 199 OTHER 0.000%
Customer Service Operations 909 3 17,272 WY Situs 6,826
Customer Service Operations 909 3 99,335 CN 7.502% 7,452
Customer Service Operations 910 3 CN 7.502% 276
446,345 4.15.3
Rocky Mountain Power PAGE 4.15.3
Wyoming General Rate Case - December 2011
O&M Expense Escalation

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
A&G Operations 920 3 (191,159) WY Situs 13,370
A&G Operations 920 3 10,915 SO 14.345% 1,566
A&G Operations 921 3 25 WY Situs
A&G Operations 921 3 423,291 SO 14.345% 60,721
A&G Operations 922 3 (2,323,408) SO 14.345% (333,292)
A&G Operations 923 3 406,855 SO 14.345% 58,363
A&G Operations 928 3 410,768 WY Situs 61,422
A&G Operations 928 3 82,235 SG 15.842% 13,027
A&G Operations 928 3 80,527 SO 14.345% 11,552
A&G Operations 929 3 (150,920) SO 14.345% (21,649)
A&G Operations 930 3 100,290 WY Situs 1,217
A&G Operations 930 3 201 CN 7.502% 15
A&G Operations 930 3 381,013 SO 14.345% 54,656
A&G Operations 931 3 19,342 WY Situs
A&G Operations 931 3 105,679 SO 14.345% 15,160
A&G Operations 935 3 26 WY Situs
A&G Operations 935 3 207,790 SO 14.345% 29,807
(436,530) (34,065) Below

7,846,507 1,215,701 4.15.1


4,573,007 446,345 4.15.2
(436,530) (34,065) Above
11,982,984 1,627,981 Ref 4.15
Rocky Mountain Power
Wyoming General Rate Case - December 2011
O&M Expense Escalation
12 months ending December 2011
3.2 4.1 4.2 4.3 4.4 4.5 4.7 4.8 4.10 4.11 4.13 4.14 5.1
Jun 2010 Miscellaneous Remove Irrigation Remove Cool Keeper DSM Inverted Generation MEHC Net
Allocation Unadjusted Wheeling General Unadjusted load Control Non-Recurring Call Center Program Expense Rates Overhaul Transition Insurance MEHC Power Cost
Function Code O&M Revenue Expense labor Program Entries labor Removal Advertising Expense Savings EXpense Cross Charge Study
Steam Operation
NPCSE 563,992,522
NPCSSECr 51,573,119
NPCID (303,056)
NPCWVP (810,138)
SE 11,455,316 149,332
SG 95,832,088 (73,490,768) 166,667
SSECH 3,133,070
SSGCH 10,248,209 1,398
Steam Operation Total 735,121,130 (73,340,038) 166,667

Steam Maintenance
SG 173,119,036 (48,468,999) (1,671,108)
SSGCH 14,154,742 42,439
Steam Maintenance Total 187,273,778 (48,426,561) (1,671,108)

Hydro Operations
SG·p 23,159,812 (8,498,190) 69,125
SG-U 7,428,072 (7,335,085)
Hydro Operations Total 30,587,883 . (15,833,275) 69,125

Hydro Maintenance

(1(:::~;~
SG·p 6,027,910
SG-U 1,775,541
Hydro Maintenance Total 7,803,451 (2,693,535)

Purchased Power
10 1,309,605
NPCSE 36,696,739
NPCSG 391,933,276 (864,372)
OR (28,357,342)
SG 0
WA 8,686,153)
Purchase Power Total 392,896,125 (864,372)

Other Operations
10 (32,973) 7,533,289
NPCSE 426,045,258
NPCSSECT 32,789,054
OR (53,813)
SG 67,667,371 (4,810) (38,710,321) (7,533,289)
SG-W 18,265,900
SGCT 1,122,425
(716,593)
1,4;~:~~)
SSGCT
WA
Other Operations Tetal 547,139,195 (4,810) (39,426,913)

Other Maintenance
SG 9,566,974 (2,138,696) 1,234,638
SG-W 2,645,353
SSGCT 4,036,553 (322,063)
Other Maintenance Total 16,248,880 (2,460,759) 1,234,638

Transmission Operations
NPCSE 4,667,684
NPCSG 122,808,197
SG 20,878,936 (430,;71) (185) (12,347,931) (697,898)
Transmission Operations Total 148,354,816 (430.371) (185) (12,347,931) (697,898)

Transmission Maintenance
SG 33,466,444 (6,822,290)
Transmission Maintenance Total 33,466,444 (6,822,290)

Page 4.15.4
Rocky Mountain Power
Wyoming General Rate Case December 2011
M

O&M Expense Escalation


12 months ending December 2011

Jun 2010
3.2 '.1
Miscellaneous
'.2
Remove
'.3
Irrigation
..•
Remove
'.5
Cool Keeper
'.7
OSM
'.8
Inverted
4.10
Generation
4.11
MEHC
4.13 4.14 5.1
Ne1
Allocation Unadjusted Wheeling General Unadjusted Load Control Non-Recurring Call Center Program Expense Rates Overhaul Transition Insurance MEHC Power Cost
Function Code O&M Revenue Expense Labor Proqram Entries Labor Removal _ ~dvertising Expel"l~E! Savings Expense Cross Charge Study
Distribution Operations
CA 1,554,432 (1,107,334) (9)
10 1,208,897 (854,164)
OR 13,933,607 (9,014,277)
SNPD 38.074,059 (369) (31.027.231) (3,435)
UT 11,540,062 (7,550,041)
WA 2.260,188 (1,616,402)
WYP 2,723,827 (1,628,891)
WYU 480,905 ' (179,683)
Distribution Operations T etal 71,775,978 (369) (52,978,022) (3,444)

Distribution Maintenance
CA 7,042,502 (4,568,349)
10 7,942,538 (4,151,581)
OR 39,684,339 (14,937,734)
SNPD 11.642,462 (8,791,904) (149)
UT 55,720,599 (17,027,606)
WA 7,160,356 (3,147,769)
WYP 10,683,088 (3,654,993)
WYU 2,018,616 ' (964,866i
Distribution Maintenance Total 141,894,501 (57,244,801) (149)

Customer Accounts Operations


CA 1,534,853 (900,147)
CN 50,538,579 (991) (34,507,665) (28,666)
10 2,594,733 (1,617,372)
OR 14,895,478 (9,O11,953) 133
UT 13,266,926 (6,619,582)
WA 4,253,722 (2,295,892)
WYP 3,342,074 (1,603,792)
WYU 352,763 ' (281,266
Customer Accounts Operations Total 90,779,128 (991) (56,837,670) 133 (28,666)

Customer Service Operations


CA 1,190,163 (1,863) (831,790)
CN 7,301,674 (176,807) (3,175,534) (48,109)
10 6,179,794 (430,614) (5,009,109)
OR 15,030,881 (1.192,815) (13,539.819)
OTHER 41,004 (34,281)
UT 65,910,693 (2,039,688) (63,184,389)
WA 7,332,208 (7,317,987)
WYP 2,626,929 (840,665) (1,658,107) 99,933
WYU 55,474
Customer Service Operations Total 105,668,821 (176,807) (7,715,459) (91,541,200) 51,824

A&G Operations & Maintenance


920 68,013,218 (76,982,053) 4,605,029
921 10,387,758 (33,038) 130,235
922 (28,745,235) (27,505,707)
923 11,046,737 51,838 1,195,526
924 23,885,693
925 8,705,565 108,000 (242,690)
928 18,524,013 (2,599,846)
929 (4,061,192) 407,350
930 17,521,574 (288,122) (501,197)
931 6,305,220 (583)
935 21,877,209 2,550,323
A&G Operations & Maintenance Total 153,460,561 321,742 109,048,506 1,303,526 4,605,029 242,690 501,197
Grand Total 2,662,470,691 (430,371) (504,904) (485,175,759) 837,960 (28,666) (91,541,200) 51,824 (436,470) 4,605,029 (242,690) (501,197) (864,372

Page 4.15.5
Rocky Mountain Power
Wyoming General Rate Case - December 2011
O&M Expense Escalation
12 months ending December 2011
4.15
O&M O&M
Allocation Before Escalation O&M After
Function Code Escalation Percenta9!s Escalation Escalation
Steam Operation
NPCSE 563,992,522 0.00% 563,992,522
NPCSSECH 51,573,119 0.00% 51,573,119
NPCIO (303,056) 0.00% (303,056)
NPCWYP (810,138) 0.00% (810,138)
SE 11,604,648 4.33% 502,524 12,107,172
SG 22,507,987 4.33% 974,679 23,482,667
SSECH 3,133,070 4.33% 135,674 3,268,743
SSGCH 10,249,607 4.33% 443,846 10,693,453
Steam Operation Total 661,947,760 2,056,723 664,004,482

Steam Maintenance
SG 122,978,929 1.81% 2,228,993 125,207,922
SSGCH 14,197,180 1.81% 257,324 14,454,504
Steam Maintenance Total 137,176,109 2,486,317 139,662,426

Hydro Operations
SG-P 14,730,747 3.77% 554,641 15,285,388
SG-U 92,987 3.77% 3,501 96,488
Hydro Operations Total 14,823,733 558,142 15,381,876

Hydro Maintenance
SG-P 4,180,988 125% 52,414 4,233,402
SG-U 928,928 1.25% 11,645 940,573
Hydro Maintenance Total 5,109,916 64,059 5,173,975

Purchased Power
10 1,309,605 0.00% 1,309,605
NPCSE 36,696,739 0.00% 36,696,739
NPCSG 391,068,903 0.00% 391,068,903
OR (28,357,342) 0.00% (28,357,342)
0.00%
SG
WA !8,686,153) ° 0.00% °
(8,686, 153 l
Purchase Power Total 392,031,753 392,031,753

Other Operations
10 7,500,316 3.35% 251,254 7,751,570
NPCSE 426,045,258 0.00% 426,045,258
NPCSSECT 32,789,054 0.00% 32,789,054
OR (53,813) 3.35% (1,803) (55,616)
SG 21,418,952 3.35% 717,517 22,136,469
SG-W 18,265,900 3.35% 611,893 18.877.792
SGCT 1,122,425 3.35% 37,600 1,160,025
SSGCT 716,386 3.35% 23,998 740,384
WA (97,006) 3.35% P,250) POO,256)
Other Operations Total 507,707,472 1,637,210 509,344,682

Other Maintenance
SG 8,662,916 1.59% 138,146 8,801,063
SG-W 2,645,353 159% 42,185 2,687,538
SSGCT 3,714,490 1.59% 59,234 3,773,725
Other Maintenance Total 15,022,760 239,566 15,262,326

Transmission Operations
NPCSE 4,667,684 0.00% 4,667,684
NPCSG 122,808,197 0.00% 122,808,197
SG 7,402,552 3.09% 228,620 7,631,172
Transmission Operations Total 134,878,432 228,620 135,107,052

Transmission Maintenance
SG 26,644,154 2.16% 575,871 27,220,025
Transmission Maintenance Total 26,644,154 575,871 27,220,025

Page 4.15.6
Rocky Mountain Power
Wyoming General Rate Case - December 2011
O&M Expense Escalation
12 months ending December 2011
4.15
O&M O&M
Allocation Before Escalation O&M After
Function Code Escalation Percenta9!s Escalation Escalation
Distribution Operations
CA 447,089 3.46% 15,478 462,568
10 354,733 3.46% 12,281 367,014
OR 4,919,330 3.46% 170,310 5,089,640
SNPD 7,043,024 3.46% 243,833 7,286,857
UT 3,990,022 3.46% 138,137 4,128,158
WA 643,786 3.46% 22,288 666,074
WYP 1,094,936 3.46% 37,907 1,132,843
WYU 301,222 3.46% 10,428 311,650
Distribution Operations Total 18,794,142 650,663 19,444,805

Distribution Maintenance
CA 2,474,153 2.94% 72,769 2,546,922
10 3,790,958 2.94% 111,499 3,902,457
OR 24,746,605 2.94% 727,841 25,474,446
SNPD 2,850,409 2.94% 83,836 2,934,245
UT 38,692,993 2.94% 1,138,029 39,831,022
WA 4,012,587 2.94% 118,017 4,130,604
WYP 7,028,095 2.94% 206,709 7,234,803
WYU 1,053,750 2.94% 30,993 1,084,743
Distribution Maintenance Total 84,649,550 2,489,693 87,139,243

Customer Accounts Operations


CA 634,706 3.68% 23,332 658,038
CN 16,001,258 3.68% 588,201 16,589,460
10 977,360 3.68% 35,927 1,013,288
OR 5,883,658 3.68% 216,281 6,099,939
UT 6,647,344 3.68% 244,354 6,891,698
WA 1,957,830 3.68% 71,969 2,029,799
wyp 1,738,282 3.68% 63,899 1,802,181
WYU 71,497 3.68% 2,628 74,126
Customer Accounts Operations Total 33,911.935 1,246,593 35,158,527

Customer Service Operations


CA 356,510 2.96% 10,550 367,061
CN 3,901,224 2.96% 115,451 4,016,675
10 740,071 2.96% 21,901 761.972
OR 298,247 2.96% 8,826 307.073
OTHER 6,723 2.96% 199 6,922
UT 686,617 2.96% 20,319 706,937
WA 14,221 2.96% 421 14,642
WYP 228,091 2.96% 6,750 234,841
WYU 55,474 2.96% 1,642 57,115
Customer Service Operations Total 6,287,178 186,060 6,473,238

A&G Operations & Maintenance


920 (4,363,806) 4.13% (180,244) (4,544,051)
921 10,484,956 4.04% 423,317 10,908,272
922 (56,250,942) 4.13% (2,323,408) (58,574,350)
923 12,294,102 3.31% 406,855 12,700,957
924 23,885,693 0.00% 23,885,693
925 8,570,875 0.00% 8,570,875
928 15,924,167 3.60% 573,529 16,497,696
929 (3,653,842) 4.13% (150,920) (3,804,762)
930 16,732,255 2.88% 481,504 17,213,759
931 6,304,638 1.98% 125,021 6,429,659
935 19,326,886 1.08% 207,816 19,534,702
A&G Operations & Maintenance Total 49,254,981 (436,530) 48,818,450
Grand Total 2,088,239,876 11,982,984 2,100,222,860

Page 4.15.7
Rocky Mountain Power Page 4.15.8
Wyoming General Rate Case - December 2011
Escalation Factors

Escalation
Factors
June 2010 to
December 2011 FERC Accounts
STEAM PRODUCTION PLANT
Operation: 4.33% 500 - 507
Maintenance: 1.81% 510-514

NUCLEAR PRODUCTION PLANT


Operation: 3.23% 517 - 524
Maintenance: 3.76% 528 - 532

HYDRO PRODUCTION PLANT


Operation: 3.77% 535 - 540
Maintenance: 1.25% 541 - 545

OTHER PRODUCTION PLANT


Operation: 3.35% 546 - 550; 556 - 557
Maintenance: 1.59% 551 - 554

TRANSMISSION PLANT
Operation: 3.09% 560 - 567
Maintenance: 2.16% 568 - 573

DISTRIBUTION PLANT
Operation: 3.46% 580 - 589
Maintenance: 2.94% 590 - 598

CUSTOMER ACCOUNTS
Operation: 3.68% 901 - 905

CUSTOMER SERVICE and INFORMATION


Operation: 2.96% 907-910

SALES
Operation: 3.52% 911 - 916

ADMINISTRATIVE and GENERAL


Operation: 4.13% 920,922,929
Operation: 4.04% 921
Operation: 3.31% 923
Operation: 4.93% 926
Operation: 5.04% 927
Operation: 3.60% 928
Operation: 2.88% 930
Operation: 1.98% 931
Maintenance: 1.08% 935

Note: please see Confidential Exhibit RMP_(BSD-4) showing details of escalation factors
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Rocky Mountain Power
Wyoming General Rate Case - December 2011
Net Power Cost Adjustment Index

The following adjustments were used to develop pro forma net power costs for the test period. The
Company's actual power costs for the twelve months ended June 2010 provide the starting point for
establishing the adjustment amounts for the December 2011 test period.

5.1 Net Power Cost Study


5.2 James River Royalty Offset/Little Mountain
5.3 Electric Lake Settlement

Page 5.0.1
Page 5.0.2
Rocky Mountain Power
Normalized Results of Operations
Tab 5 Adjustment Summary
Twelve Months Ending December 31, 2011
5.1 5.2 5.3
James River
Royalty
Net Power Cost Offset/Little Electric Lake
Total Adjustments Study Mountain Settlement
1 Operating Revenues"
2 General Business Revenues
3 Interdepartmental
4 Special Sales (12.678,239) (12,678,239)
5 Other Operating Revenues 405,913
6 Total Operating Revenues (12,678,239) 405,913

8 Operating Expenses:
9 Steam Production 21.467,281 21,467,281
10 Nuclear Production
11 Hydro Production
12 Other Power Supply 18,549,236 18,327,778 221,457
13 Transmission 1,965,398 1,965,398
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
19
20 Total O&M Expenses 41,981,915 41,760,458 221,457
21
22 Depreciation
23 Amortization
24 Taxes Other Than Income
25 Income Taxes - Federal (18,127.914) (18,190,048) 135,608 (73,474)
26 Income Taxes - State (2,463,282) (2,471,725) 18,427 (9,984)
27 Income Taxes - Def Net
28 Investment Tax Credit Adj
29 Mise Revenue & Expense
30
31 Total Operating Expenses: 21,390,719 21,098,684 154,035 138,000
32
33 Operating Rev For Retum: (33,663,045) (33,776,923) 251,878 (138,000)
34
35 Rate Base:
36 Electric Plant In Service
37 Plant Held for Future Use
38 Mise Deferred Debits (201,262) (201,262)
39 Elec Plant Acq Adj
40 Nuclear Fuel
41 Prepayments
42 Fuel Stock
43 Material & Supplies
44 Working Capital 171,774 169,428 1,237 1,108
45 Weatherization Loans
46 Mise Rate Base
47
48 Total Electric Plant' (29.489) 169,428 1,237 (200.154)
49
50 Rate Base Deductions:
51 Aecum Prav For Depree
52 Aeeum Prav For Amort
53 Aecum Def Income Tax 120 120
54 Unamortized ITC
55 Customer Adv For Canst
56 Customer Service Deposits
57 Mise Rale Base Deductions 142,936 142,936
58
59 Total Rate Base Deductions 143,055 143,055
60
61 Total Rate Base: 113,567 169,428 1,237 (57,099)
62
63 Retum on Rate Base -2.078% ·2.085% 0.016% -0.008%
64
65 Return on Equity -3.913% -3.926% 0.029% -0.016%
66
67 TAX CALCULATION
68 Operating Revenue (54,254.242) (54,438,697) 405,913 (221,457)
69 Other Deductions
70 Interest (AFUDC)
71 Interest 3,080 4,595 34 (1,549)
72 Schedule "M" Additions
73 Schedule "M" Deductions
74 Income Before Tax (54,257,322) (54,443,292) 405,880 (219,909)
75
76 State Income Taxes (2.471,725) 18,427 (9,984)
77 Taxable Income (51,971,567) 387,453 (209,925)
78
79 Federal Income Taxes + Other (18,127,914) (18,190,048) 135,608 (73,474)

APPROXIMATE
54,548,643 54,740,685 (407,868) 215,826
PRICE CHANGE
Rocky Mountain Power PAGE 5.1
Wyoming General Rate Case· December 2011
Net Power Cost Study

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Revenue:
Sales for Resale (Account 447)
Existing Firm PPL 447NPC 3 14,495,039 SG 15.842% 2,296,254 5.1.1
Existing Firm UPL 447NPC 3 15,945,181 SG 15.842% 2,525,981 5.1.1
Post-Merger Firm 447NPC 3 (109,157,140) SG 15.842% (17,292,300) 5.1.1
Non-Firm 447NPC 3 (1,178,148) SE 17.670% (208,174) 5.1.1
Total Sales for Resale (79,895,068) (12,678,239)

Adjustment to Expense:
Purchased Power (Account 555)
Existing Firm Demand PPL 555NPC 3 28,015,330 SG 15.842% 4,438,093 5.1.1
Existing Firm Demand UPL 555NPC 3 46,174,613 SG 15.842% 7,314,824 5.1.1
Existing Firm Energy 555NPC 3 13,875,497 SE 17.670% 2,451,746 5.1.1
Post-merger Firm 555NPC 3 (6,564,901 ) SG 15.842% (1,039,989) 5.1.1
Secondary Purchases 555NPC 3 7,595,906 SE 17.670% 1,342,167 5.1.1
Wind Integration 555NPC 3 4,042,437 SG 15.842% 640,389 5.1.1
Total Purchased Power Adjustments: 93,138,881 15,147,229

Wheeling Expense (Account 565)


Existing Firm PPL 565NPC 3 14,032,979 SG 15.842% 2,223,057 5.1.1
Existing Firm UPL 565NPC 3 (667,423) SG 15.842% (105,731) 5.1.1
Post-merger Firm 565NPC 3 (733,588) SG 15.842% (116,213) 5.1.1
Non-Firm 565NPC 3 (202,125) SE 17.670% (35,715) 5.1.1
Total Wheeling Expense Adjustments: 12,429,843 1,965,398

Fuel Expense (Accounts 501, 503, 547)


Fuel - Overburden Amortization - Idaho 501NPC 3 303,056 ID 0.000% 5.1.1
Fuel - Overburden Amortization - Wyoming 501NPC 3 810,138 WY 100.000% 810,138 5.1.1
Fuel Consumed - Coal 501NPC 3 137,585,347 SE 17.670% 24,310,789 5.1.1
Fuel Consumed - Gas 501NPC 3 (22,091,177) SE 17.670% (3,903,424) 5.1.1
Steam from Other Sources 503NPC 3 (393,316) SE 17.670% (69,497) 5.1.1
Natural Gas Consumed 547NPC 3 16,999,826 SE 17.670% 3,003,802 5.1.1
Simple Cycle Combustion Turbines 547NPC 3 1,775,238 SE 17.670% 313,678 5.1.1
Cholla / APS Exchange 501NPC 3 1,806,920 SE 17.670% 319,276 5.1.1
Total Fuel Expense Adjustments: 136,796,032 24,784,761

Total Power Cost Adjustment 322,25!:l,1l2'1 5'1,575,621l

Remove Power Cost Deferrals 555NPC (864,372) SG 15.842% (136,931 ) 5.1.1

Description of Adjustment:

The net power cost adjustment normalizes power costs by adjusting sales for resale, purchased power, wheeling and fuel in a manner
consistent with the contractual terms of sales and purchase agreements, and normal hydro and weather conditions for the twelve-month
period ending December 2011. The GRID study for this adjustment is based on forecasted loads for the 12 months ending December 2011.
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Net Power Cost Adjustment
(1) (2) (3) (4) (5) (6) (7)
Total Ignore Unadjusted Remove NPC Actual GRID Aligned Normalized Total
Account Non-NPC NPC Deferrals NPC Costs Costs Adjustment
Description Account (8 Tabs) (1) + (2) (3) + (4) (6) - (5) Factor

Sales for Resale (Account 447)


Existing Firm Sales PPL 447.12 11,490,688 11,490,688 11,490,688 25,985,727 14,495,039 SG
Existing Firm Sales UPL 447.122 9,545,409 9,545,409 9,545,409 25,490,589 15,945,181 SG
Post-merger Firm Sales 447.13,447.14,447.2,447.61,447.62 551,721,896 551,721,896 551,721,896 442,564,756 (109,157,140) SG
Non-firm Sales 447.5 1,178,148 1,178,148 1,178,148 (1,178,148) SE
Transmission SelVices 447.9 1,338,795 (1,338,795) S
On-system Wholesale Sales 447.1 7,414,746 (7,414,746) S
Tota! Revenue Adjustments 582,689,682 (8,753,541) 573,936,140 573,936,140 494,041,072 (79,895,068)

Purchased Power (Account 555)


Existing Firm Demand PPL 555.66 22,356,514 22,356,514 22,356,514 50,371,844 28,015,330 SG
Existing Firm Demand UPL 555.68 1,816,616 1,816,616 1,816,616 47,991,229 46,174,613 SG
Existing Firm Energy 555.65, 555.69 44,292,645 44,292,645 44,292,645 58,168,142 13,875,497 SE
Post-merger Firm 555.55,555.61,555.62,555.63, 555.64, 555.67, 555.8 367,760,146 367,760,146 (864,372) 366,895,774 360,330,872 (6,564,901 ) SG
Secondary Purchases 555.7, 555.25 (7,595,906) (7,595,906) (7,595,906) 7,595,906 SE
Seasonal Contracts SG
Wind Integration Charge 4,042,437 4,042,437 SG
BPA Regional Adjustments 555.11, 555.12, 555.133 (35,733,890) 35,733,890 S
Total Purchased Power Adjustment 392,896,125 35,733,890 428,630,015 (864,372) 427,765,643 520,904,524 " .... , 1 .... 8,881

Wheeling (Account 565)


Existing Firm PPL 565.26 13,259,952 13,259,952 13,259,952 27,292,931 14,032,979 SG
Existing Firm UPL 565.27 667,423 667,423 667,423 (667,423) SG
Post-merger Firm 565.0, 565,46, 565.1 108,880,822 108,880,822 108,880,822 108,147,233 (733,588) SG
Non-firm 565.25 4,667,684 4,667,684 4,667,684 4,465,559 ,,.,,...,., 125)
"V,, SE
Total Wheeling Expense Adjustment 127,475,880 127,475,880 127,475,880 139,905,723 'L,~,9,843
'" '"

Fuel Expense (Accounts 501, 503 and 547)


Fuel - Overburden Amortization - Idaho 501.12 (303,056) (303,056) (303,056) 303,056 IOU
Fuel - Overburden Amortization - Wyoming 501.12 (810,138) (810,138) (810,138) 810,138 WYP
Fuel Consumed - Coal 501.1 531,402,147 531,402,147 531,402,147 668,987,493 137,585,347 SE
Fuel Consumed - Gas 501.35 28,786,699 28,786,699 28,786,699 6,695,521 (22,091,177) SE
Steam From Other Sources 503 3,803,677 3,803,677 3,803,677 3,410,361 (393,316) SE
Natural Gas Consumed 547 426,045,258 426,045,258 426,045,258 443,045,085 16,999,826 SE
Simple Cycle Combustion Turbines 547 32,789,054 32,789,054 32,789,054 34,564,292 1,775,238 SE
Choila/APS Exchange 501.1,501.2,501.45 54,706,189 (3,133,070) 51,573,119 51,573,119 53,380,039 1,806,920 SE
Miscellaneous Fuel Costs
1,087,875,145 (14,588,385)
-:-====_________-:-::==::-:::::;:-___
501,501.2,501.3,501,4, 501.45, 501.5,501.51 _ _-,.,:-;1~1:s,4~5~5""3~167-_ _.J(~1.!cl',=4,,,55~,=-31~6~)_ _
1,073,286,759
1,073,286,759
-:-::==::-:::::-;-___
1,210,082,791
-;-;=;;::: SE
Total Fuel Expense

Net Power Cost 1,025,557,468 29,899,046 1,055,456,515 (864,372) 1,054,592,142 1,376,851,967


Ref, 2,2 line 66 Ref 5.1 Ref 5,1,3 Ref 5,1

Page 5.1.1
Page 5.1.2

Rocky Mountain Power Study Results


MERGED PEAK/ENERGY SPLIT
Period Ending ($)
Dec-11
Merged Pre-Merger Pre-Merger
01/11-12/11 Demand Energy Non-Firm Post-Merger
SPECIAL SALES FOR RESALE
Pacific Pre Merger 25,985,727 25,985,727

Post Merger 442,564,756 442,564,756

Utah Pre Merger 25,490,589 25,490,589

NonFirm Sub Total

TOTAL SPECIAL SALES 494,041,072 51,476,316 442,564,756

PURCHASED POWER & NET INTERCHANGE


BPA Peak Purchase 38,410,000 38,410,000
Pacific Capacity 1,476,591 600,000 876,591
Mid Columbia 12,897,927 3,869,378 9,028,549
Misc/Pacific 6,315,728 1,309,647 5,006,081
O.F. Contracts/PPL 62,925,086 6,182,819 30,123,596 26,618,671
Small Purchases west 29,087 29,087

Pacific Sub Total 122,054,419 50,371,844 45,063,904 26,618,671

Gemstate 2,716,400 2,716,400


GSLM
OF Contracts/UPL 111,505,277 22,500,639 9,643,131 79,361,507
IPP Layoff 25,490,589 25,490,589
Small Purchases east 744,707 744,707
UP&L to PP&L

Utah Sub Total 140,456,973 47,991,229 13,104,238 79,361,507

APS Supplemental p27875 1,524,871 1,524,871


Avoided Cost Resource
Blanding Purchase p379174 29,631 29,631
BPA Reserve Purchase 239,962 239,962
Chehalis Station Service
Combine Hills Wind p160595 4,524,776 4,524,776
Constellation p257677
Constellation p257678
Constellation p268849
Deseret Purchase p194277 32,230,672 32,230,672
Georgia-Pacific Camas 6,719,124 6,719,124
Hermiston Purchase p99563 93,609,063 93,609,063
Hurricane Purchase p393045 145,124 145,124
Idaho Power p278538
Kennecott Generation Incentive 3,749,976 3,749,976
LADWP p491303-4 1,498,920 1,498,920
MagCorp p229846
MagCorp Reserves p510378 4,920,270 4,920,270
Morgan Stanley p189046
Morgan Stanley p272153-6-8 1,530,000 1,530,000
Morgan Stanley p272154-7 1,620,000 1,620,000
Nebo Heat Rate Option p360539
Nucor p346856 4,998,000 4,998,000
P4 Production p137215/p145258 16,193,520 16,193,520
Rock River Wind p100371 5,041,688 5,041,688
Roseburg Forest Products p31229 8,765,207 8,765,207
Three Buttes Wind p460457 20,598,497 20,598,497
Top of the World Wind p522807 40,244,928 40,244,928
Tri-State Purchase p27057 9,466,044 9,466,044
Weyerhaeuser Reserve p356685
Wolverine Creek Wind p244520 9,844,245 9,844,245
BPA So. Idaho p64885/p83975/p6, (9,623) (9,623)
DSM (Irrigation)
PSCo Exchange p340325 4,500,000 4,500,000
Page 5.1.3

Rocky Mountain Power Study Results


MERGED PEAK/ENERGY SPLIT
Period Ending ($)
Dec-11
Merged Pre-Merger Pre-Merger
01/11-12/11 Demand Energy Post-Merger
TransAlta p371343/s371344

Seasonal Purchased Power


Morgan Stanley p244840
Morgan Stanley p244841
UBS p268848
UBS p268850

Short Term Firm Purchases (17,634,199) (17,634,199)

New Firm Sub Total 254,350,695 254,350,695


Wind Integration Charge 4,042,437 4,042,437
Non Firm Sub Total

TOTAL PURCHASED PW & NET INT. 520,904,524 98,363,073 58,168,142 364,373,309

WHEELING & U. OF F. EXPENSE

PaCific Firm Wheeling and Use of Fac 27,292,931 27,292,931

Utah Firm Wheeling and Use of Facilil

Post Merger 108,147,233 108,147,233

Nonfirm Wheeling 4,465,559 4,465,559

.~~~~--------------- -------------------- ------------------ -------------------- --.--.---.-.-------.


TOTAL WHEELING & U. OF F. EXPENS 139,905,723 27,292,931 4,465,559 108,147,233

THERMAL FUEL BURN EXPENSE


Carbon 17,171,303 17,171,303
Cholla 53,380,039 53,380,039
Colstrip 14,951,695 14,951,695
Craig 22,000,656 22,000,656
Chehalis 100,918,794 100,918,794
Currant Creek 132,838,062 132,838,062
Dave Johnston 52,467,536 52,467,536
Gadsby 6,695,521 6,695,521
Gadsby CT 34,564,292 34,564,292
Hayden 10,777,522 10,777,522
Hermiston 73,320,965 73,320,965
Hunter 137,460,657 137,460,657
Huntington 103,887,821 103,887,821
Jim Bridger 189,926,757 189,926,757
Lake Side 127,108,482 127,108,482
Little Mountain 8,858,781 8,858,781
Naughton 100,162,430 100,162,430
Wyodak 20,181,116 20,181,116
---------------.---- ---------.-------.-- ------------------ -------------------- --------------------
TOTAL FUEL BURN EXPENSE 1,206,672,430 1,206,672,430

OTHER GENERATION EXPENSE


Blundell 3,410,361 3,410,361
------------------ ---_.-._----.---- -----------.------ ------------------ ------------------
TOTAL OTHER GEN. EXPENSE 3,410,361 3,410,361
============= ============ =====;:;;==== ============= :::::::::=::::::::::::::::::::::::

NET POWER COST 1,376,851,967 74,179,688 58,168,142 1,214,548,350 29,955,787


=======::;::;;:;==== ============ ========== ============= ============
Rocky Mountain Power PAGE 5.2
Wyoming General Rate Case· December 2011
James River Royalty Offset/Little Mountain

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Revenue:
Other Electric Revenue 456 3 5,430,652 SG 15.842% 860,305 Below
Other Electric Revenue 456 3 (2,868,337) SG 15.842% (454,392) Below
2,562,314 405,913

Adjustment Detail:
12 Months Ended
12/31/2011
James River Offset
Capital Recovery 4,890,370
Major Maintenance Allowance 540,282
Total Offset 5,430,652 Above

Little Mountain Revenue Forecast


Forecasted steam sales· Calendar year 2011 2,810,832 5.2.1
Less: Steam sales in unadjusted results 5,679,169
(2,868,337) Above

Description of Adjustment:
This adjustment credits Other Electric Revenues for the James River Royalty Offset as agreed in the January 13, 1993 agreement.
Since the cost of James River power is included in the net power cost adjustment, it is necessary to show a credit for capital cost and
maintenance cost recovery.

This adjustment also aligns Little Mountain steam sales with the assumptions used in the net power cost study.
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Little Mountain Steam Sales

Steam Inputs
Fixed Charge $14,607
NonFuel O&M Charge $17,098
<14607 klblhr Steam Rate (MMBtu/klb) 1.2426
>14607 klblhr Steam Rate (MMBtulklb) 1.3880
Max Steam Load without Duct Firing (kpph) 85 Max MW Capacity (No Duct Firing) ~ 15 5.667 ~ Max Steam Load I MW Capacity

Nominal Nominal
Steam Load Gas Cost Fixed O&M Nominal Total Steam Gas Cost
Period HrslMo kpph $/MMBtu Charge Charge Steam Charge Revenue Period GRID MWh aMW kee h $IMMBtu
Jan-ll 744 79.04 4.253 $14,607 $17,625 $310,790 $343,022 Jan-l1 10.378 13.95 79.04 4.253
Feb-11 744 71.40 4.273 $14,607 $17,625 $282,015 $314,247 Feb-ll 9.374 12.60 71.40 4.273
Mar-ll 720 81.68 4.171 $14,607 $17,689 $304,795 $337,091 Mar-ll 10,379 14.41 81.68 4.171
Apr-ll 744 76.50 3.985 $14,607 $17,689 $281,810 $314,106 Apr-ll 10,043 13.50 76.50 3.985
May-ll 720 70.01 4.013 $14,607 $17,689 $251,349 $283,645 May-ll 8,896 12.36 70.01 4.013
Jun-ll 744 0.00 4.063 $14,607 $17,689 $0 $32,296 Jun-ll 4.063
Jul-ll 744 3.71 4.200 $14,607 $17,689 $14,388 $46,683 Jul-ll 487 0.65 3.71 4.200
Aug-ll 672 8.61 4.261 $14,607 $17,689 $30,629 $62,924 Aug-ll 1.021 1.52 8.61 4.261
Sep-ll 744 0.00 4.210 $14,607 $17,689 $0 $32,296 Sep-11 4.210
Oct-ll 720 70.01 4.215 $14,607 $17,689 $264,007 $296,303 Oct-ll 8,895 12.35 70.01 4.215
Nov-ll 744 76.50 4.535 $14,607 $17,689 $320,727 $353,023 Nov-ll 10,044 13.50 76.50 4.535
Dec-ll 720 81.68 4.966 $14,607 $17,689 $362,902 $395,198 Dec-ll 10,378 14.41 81.68 4.966

Total--> $2,810,8321 79,8941


Ref# 5.2

Page 5.2.1
Rocky Mountain Power PAGE 5.3
Wyoming General Rate Case - December 2011
Electric Lake Settlement

TOTAL WYOMING
ACCOUNT IYrul. COMPANY FACTOR FACTOR % ALLOCATED REF#
Settlement of Costs

Amortization O&M Portion 557 3 1,397,943 SG 15.842% 221,457 5.3.1

Regulatory Asset 186M 3 (1,139,031) SE 17.670% (201,262) 5.3.1

Regulatory Liability 254 3 808,935 SE 17.670% 142,936 5.3.1

Adjustment To Tax:
Coal Supply Adjustment
Deferred Income Tax Balance 190 3 756 SG 15.842% 120

Description of Adjustment:
Canyon Fuel Company ("CFC") owns the Skyline mine located near Electric Lake, Utah. Electric Lake is owned by the Company and
provides water for the Huntington power plant. The two companies disputed the claim made by the Company that CFC's mining
operations punctured the lake and caused water to flow into the Skyline mine. The two companies negotiated a settlement and release
agreement for the claims made by the Company. The amortization of this agreement ends December 201 O. This adjustment removes the
amortization of the savings from actual expense and the associated rate base from actual results.
Rocky Mountain Power Page 5.3.1
Wyoming General Rate Case - December 2011
Electric Lake Settlement

Settlement of Costs

Value of Settlement 10,087,658


Offset O&M 71%
Reduction of O&M 7,162,237

Account 557 Reduction in actual results (1,397,943)


Adjustment needed to reflect reduction amount 1,397,943 Ref 5.3
Reduction to Account 557

Regulatory Liability Account 25399 Jun-10 Dec-10


Offset O&M Account 557 1,073,760 357,920
Amortization of Offset (715,840) (357,920)
Remaining Liability Balance 357,920

Regulatory Asset 186.5 Jun-10 Dec-10


Set-Up Deferred Asset 3,107,258 1,139,031
Amortization (1,968,228) (1,139,031)
Ending Balance 1,139,031

Account 186.5 ending balance in actual results 1,139,031


Adjustment needed to reflect account balance (1,139,031 ) Ref 5.3
Dec 10/11 Average Balance

Regulatory Liability Account 254 Jun-10 Dec-10


Set-Up Deferred Asset (2,206,878) (808,935)
Amortization 1,397,943 808,935
Ending Balance (808,935)

Account 254 ending balance in actual results (808,935)


Adjustment needed to reflect account balance 808,935 Ref 5.3
Dec 10 / Dec 11 Average Balance
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Rocky Mountain Power
Wyoming General Rate Case - December 31, 2011
Depreciation and Amortization Adjustment Index

The following adjustments were used to arrive at the normalized levels of depreciation and amortization
expense along with the associated reserve balances included in the twelve months ending December 2011
test period.

6.1 Depreciation / Amortization Expense


6.2 Depreciation / Amortization Reserve

Page 6.0.1
Page 6.0.2
Rocky Mountain Power
Normalized Results of Operations
Tab 6 Adjustment Summary
Twelve Months Ending December 31, 2011
6.1 6.2
Depreciation/ Depreciation/
Amortization Amortization
Total Adjustments Expense Reserve
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
6 Total Operating Revenues

8 Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
19
20 Total O&M Expenses
21
22 Depreciation 9,476,916 9,476,916
23 Amortization 199,682 199,682
24 Taxes Other Than Income
25 Income Taxes ~ Federal (2,755,542) (3,232,781) 477,239
26 Income Taxes" State (374,432) (439,281) 64,849
27 Income Taxes - Def Net
28 Investment Tax Credit Adj.
29 Mise Revenue & Expense
30
31 Total Operating Expenses: 6,546,624 6,004,536 542,088
32
33 Operating Rev For Return: (6.546,624) (6,004,536) (542,088)
34
35 Rate Base:
36 Electric Plant In Service
37 Plant Held for Future Use
38 Misc Deferred Debits
39 Elec Plant Acq Adj
40 Nuclear Fuel
41 Prepayments
42 Fuel Slock
43 Material & Supplies
44 Working Capital (25,135) (29,488) 4,353
45 Weatherization Loans
46 Mise Rate Base
47
48 Total Electric Plant: (25,135) (29,488) 4,353
49
50 Rate Base Deductions:
51 Accum Prov For Depree (49,726,894 ) (49,726,894 )
52 Accum Prov For Amort (2,944,350) (2.944,350)
53 Accum Def Income Tax
54 Unamortized ITC
55 Customer Adv For Const
56 Customer Service Deposits
57 Mise Rate Base Deductions
58
59 Total Rate Base Deductions (52,671,244) (52,671,244)
60
61 Total Rate Base' (52,696,378) (29,488) (52,666,891)
62
63 Return on Rate Base *0.241% ·0.370% 0.130%
64
65 Return on Equity ·0.453% -0.698% 0.245%
66
67 TAX CALCULATION:
68 Operating Revenue (9,676,598) (9,676,598)
69 Other Deductions
70 Interest (AFUDC)
71 Interest (1,429,189) (800) (1,428,389)
72 Schedule "M" Additions
73 Schedule "M" Deductions
74 Income Before Tax (8,247,409) (9,675,798) 1,428,389
75
76 State Income Taxes (439,281) 64,849
77 Taxable Income (9,236,517) 1,363,540
78
79 Federal Income Taxes + Other (2,755,542) (3,232,781) 477,239

APPROXIMATE
3,471,252 9,723,201 (6,251,950)
PRICE CHANGE
Rocky Mountain Power PAGE 6.1
Wyoming General Rate Case - December 2011
Depreciation Expense

TOTAL WYOMING
ACCOUNT lY!2§. COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Steam Depreciation Expense 403SP 3 19,460,018 SG 15.842% 3,082,789
Hydro Depreciation Expense 403HP 3 388,367 SG 15.842% 61,524
Hydro Depreciation Expense 403HP 3 1,228,652 SG-P 15.842% 194,639
Hyd ro Depreciation Expense 403HP 3 170,785 SG-U 15.842% 27,055
Other Depreciation Expense 4030P 3 (216,944) SG 15.842% (34,368)
Other Depreciation Expense 4030P 3 12,824,294 SG-W 15.842% 2,031,581
Transmission Depreciation Expense 403TP 3 20,747,656 SG 15.842% 3,286,773
Distribution Depreciation Expense 403360 3 73,690 WY Situs 11,195
Distribution Depreciation Expense 403361 3 96,637 WY Situs 14,681
Distribution Depreciation Expense 403362 3 1,131,180 WY Situs 171,846
Distribution Depreciation Expense 403363 3 91 WY Situs 14
Distribution Depreciation Expense 403364 3 1,284,739 WY Situs 195,175
Distribution Depreciation Expense 403365 3 894,892 WY Situs 135,950
Distribution Depreciation Expense 403366 3 412,823 WY Situs 62,715
Distribution Depreciation Expense 403367 3 990,534 WY Situs 150,480
Distribution Depreciation Expense 403368 3 1,502,719 WY Situs 228,290
Distribution Depreciation Expense 403369 3 799,035 WY Situs 121,388
Distribution Depreciation Expense 403370 3 260,752 WY Situs 39,613
Distribution Depreciation Expense 403371 3 12,319 WY Situs 1,871
Distribution Depreciation Expense 403373 3 84,589 WY Situs 12,851
General Depreciation Expense 403GP 3 62,434 CA 0.000%
General Depreciation Expense 403GP 3 (190,444) OR 0.000%
General Depreciation Expense 403GP 3 37,169 WA 0.000%
General Depreciation Expense 403GP 3 (58,896) WY 100.000% (58,896)
General Depreciation Expense 403GP 3 (143,414) UT 0.000%
General Depreciation Expense 403GP 3 (27,530) ID 0.000%
General Depreciation Expense 403GP 3 (60,758) WY 100.000% (60,758)
General Depreciation Expense 403GP 3 (380,018) SG 15.842% (60,201)
General Depreciation Expense 403GP 3 (908,485) SO 14.345% (130,322)
General Depreciation Expense 403GP 3 (107,039) CN 7.502% (8,030)
General Depreciation Expense 403GP 3 (5,308) SE 17.670% (938)
Depreciation sub-total 60,364,538 9,476,916 6.1.2

Description of Adjustment:

Incremental depreciation expense is calculated on the plant additions included in this filing in adjustment 8.6. This adjustment reflects the
incremental depreciation expense into results of operations.
Rocky Mountain Power PAGE 6.1.1
Wyoming General Rate Case - December 2011
Amortization Expense

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Intangible Amortization 4041P 3 315,080 CN 7.502% 23,637
Intangible Amortization 4041P 3 (17) ID 0.000%
Intangible Amortization 4041P 3 (5,389) OR 0.000%
Intangible Amortization 4041P 3 282,369 SE 17.670% 49,894
Intangible Amortization 4041P 3 (4,034,217) SG 15.842% (639,087)
Intangible Amortization 4041P 3 (33,266) SG-P 15.842% (5,270)
Intangible Amortization 4041P 3 (3,824) SG-U 15.842% (606)
Intangible Amortization 4041P 3 4,766,371 SO 14.345% 683,734
Intangible Amortization 4041P 3 583 UT 0.000%
Intangible Amortization 4041P 3 (179) WA 0.000%
Intangible Amortization 4041P 3 39,737 WY 100.000% 39,737
Hydro Amortization 404HP 3 77,032 SG-P 15.842% 12,203
Hydro Amortization 404HP 3 597 SG-U 15.842% 95
General Amortization 404GP 3 17,829 CA 0.000%
General Amortization 404GP 3 22,925 CN 7.502% 1,720
General Amortization 404GP 3 (40,444) OR 0.000%
General Amortization 404GP 3 101,355 SO 14.345% 14,539
General Amortization 404GP 3 23 UT 0.000%
General Amortization 404GP 3 1,570 WA 0.000%
General Amortization 404GP 3 19,086 WY 100.000% 19,086
Amortization sub-total 1,527,222 199,682 6.1.3

Total Depreciation and Amortization Expense 61,891,761 9,676,598

Description of Adjustment:

Incremental amortization expense is calculated on the plant additions included in this filing in adjustment 8.6. This adjustment reflects the
incremental amortization expense into results of operations.
Page 6.1.2

Rocky Mountain Power


Wyoming General Rate Case - December 2011
Depreciation and Amortization Expense Summary

12 ME Jun 2010 12 ME Dec 2011 Adjustment to


Descrietion Account Factor Exeense Exeense Test Period

DEPRECIATION EXPENSE

Steam Production Plant:


Pre-merger Pacific 403SP SG 22,766,735 21,777,994 (988,742)
Pre-merger Utah 403SP SG 25,854,397 25,507,908 (346,489)
Post-merger 403SP SG 56,718,863 77,523,578 20,804,715
Post-merger 403SP SG 7,841,033 7,831,566 (9,466)
Total Steam Plant 113,181,028 132,641,046 19,460,018

Hydro Production Plant:


Pre-merger Pacific 403HP SG 2,947,096 3,367,816 420,720
Pre-merger Utah 403HP SG 1,010,743 978,391 (32,353)
Post-merger 403HP SG-P 4,380,930 5,609,582 1,228,652
Post-merger 403HP SG-U 2,157,082 2,327,866 170,785
Total Hydro Plant 10,495,851 12,283,654 1,787,803

Other Production Plant:


Pre-merger Utah 4030P SG 123,934 120,553 (3,380)
Post-merger 4030P SG 31,801,738 31,526,981 (274,757)
Post-merger Wind 4030P SG-W 68,800,197 81,624,491 12,824,294
Post-merger 4030P SG 2,569,541 2,630,735 61,193
Total Other Production Plant 103,295,410 115,902,760 12,607,350

Transmission Plant:
Pre-merger Pacific 403TP SG 11,229,122 11,098,172 (130,950)
Pre-merger Utah 403TP SG 12,534,906 12,462,046 (72,860)
Post-merger 403TP SG 42,590,578 63,542,044 20,951,466
Total Transmission Plant 66,354,605 87,102,262 20,747,656

Distribution Plant:
California 403364 CA 7,932,007 8,261,747 329,740
Oregon 403364 OR 47,339,742 49,488,358 2,148,616
Washington 403364 WA 12,132,388 12,784,115 651,727
Eastern Wyoming 403364 WYP 12,706,599 13,734,785 1,028,187
Utah 403364 UT 56,546,233 59,516,820 2,970,588
Idaho 403364 ID 6,790,031 7,087,293 297,262
Western Wyoming 403364 WYU 2,477,559 2,595,440 117,881
Total Distribution Plant 145,924,557 153,468,558 7,544,000

General Plant:
California 403GP CA 230,415 292,849 62,434
Oregon 403GP OR 3,884,183 3,693,739 (190,444)
Washington 403GP WA 1,299,395 1,336,564 37,169
Eastern Wyoming 403GP WYP 1,856,980 1,798,084 (58,896)
Utah 403GP UT 3,766,897 3,623,482 (143,414)
Idaho 403GP ID 731,670 704,141 (27,530)
Western Wyoming 403GP WYU 382,639 321,881 (60,758)
Pre-merger Pacific 403GP SG 366,211 243,125 (123,087)
Pre-merger Utah 403GP SG 653,340 456,439 (196,901)
Post-merger 403GP SG 5,448,347 5,416,756 (31,591)
General Office 403GP SO 14,274,508 13,366,023 (908,485)
General Office 403GP SG 149,114 120,218 (28,896)
General Office 403GP SG 6,010 6,468 458
Customer Service 403GP CN 1,723,323 1,616,284 (107,039)
Fuel Related 403GP SE 24,535 19,227 (5,308)
Total General Plant 34,797,570 33,015,280 (1,782,290)

Total Depreciation Expense 474,049,022 534,413,560 60,364,538


Ref 6.1
Page 6.1.3

Rocky Mountain Power


Wyoming General Rate Case - December 2011
Depreciation and Amortization Expense Summary

12 ME Jun 2010 12 ME Dec 2011 Adjustment to


Description Account Factor Ex~ense Ex~ense Test Period

AMORTIZATION EXPENSE

Intangible Plant:
California 4041P CA
Customer Service 4041P CN 5,269,690 5,584,771 315,080
Pre-merger Utah 4041P SG 16,758 16,758 0
Pre-merger Pacific 4041P SG
Idaho 4041P 10 20,532 20,515 (17)
Oregon 4041P OR 15,639 10,250 (5,389)
Fuel Related 4041P SE 13,401 295,770 282,369
Post-merger 4041P SG 8,794,772 4,812,780 (3,981,993)
Hydro Relicensing 4041P SG-P 2,615,545 2,582,280 (33,266)
Hydro Relicensing 4041P SG-U 310,598 306,774 (3,824)
Post-merger 4041P SG 52,224 (52,224)
General Office 4041P SO 13,272,262 18,038,633 4,766,371
Utah 4041P UT 12,309 12,892 583
Washington 4041P WA 463 284 (179)
Eastern Wyoming 4041P Wyp 100,704 140,440 39,737
Western Wyoming 4041P WYU
Total Intangible Plant 30,494,899 31,822,147 1,327,248

Hydro Production Plant:


Pre-merger Pacific 404HP SG
Post-merger 404HP SG-P 65,058 142,090 77,032
Post-merger 404HP SG-U 43,936 44,532 597
Total Hydro Plant 108,993 186,623 77,629

Other Production Plant:


Post-merger 4040P SG
Total Other Plant

General Plant:
California 404GP CA 177,995 195,824 17,829
General Office 404GP CN 271,824 294,749 22,925
Oregon 404GP OR 586,483 546,040 (40,444)
General Office 404GP SO 1,008,893 1,110,248 101,355
Utah 404GP UT 747 770 23
Washington 404GP WA 103,489 105,059 1,570
Eastern Wyoming 404GP WYP 510,078 528,343 18,265
Western Wyoming 404GP WYU 1,952 2,773 821
Total General Plant 2,661,461 2,783,806 122,345

Total Amortization 33,265,353 34,792,575 1,527,222


Ref6,1,1
Total Depreciation and Amortization 507,314,374 569,206,135 61,891,761
Ref. 6.1.15
Rocky Mountain Power
Wyoming General Rate Case ~ December 2011
Jun 2010· Dec 2011 Depreciation & Amortization Expense

Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation


EPIS Balance Expense EPI$ Balance Expense EPIS Balance Expense EPIS Balance Expense
Description Factor DEPE Rate Jun 2010 Jun 2010 Adjustments Jut 2010 Jul2010 Adjustments Aug 2010 Aug 2010 Adjustments Sep 2010 Sep 2010

DEPRECIATION EXPENSE

Steam Production Plant:


Pre-merger Pacific SG 1928% 1,144,376,319 1,838,744 (1,244,211) 1,143,132,108 1.837,745 (1,244,211) 1,141,887,898 1,835,746 (1,244.211) 1,140,643,687 1.833,747
Pre-merger Utah SG 1.976% 1,302,849,925 2,145.610 (1,011,903) 1,301,838,022 2.144,777 (1,011,903) 1,300,826,119 2,143,110 (1,011,903) 1,299,814,217 2.141,444
Post-merger SG 2.410% 2,732,392,378 5,487,918 10,006,070 2,742,398,448 5,497,966 4,656,265 2,747,054,713 5,512,691 3,322,229 2,750,376,942 5,520,703
Geothermal - Blundell SG 2.410% 26,273,155 52,769 (12,711) 26,260,444 52,756 (12,711) 26,247,733 52,730 (12,711) 26,235,023 52,705
Pollution Control Equipment SG 2.410% 4,978,634 4,978,634 5,000 5.834,636 10,813,270 15,859 1,412.407 12,225,678 23,136
Pollution Control Equipment SG 1.508%
Post-merger SG 1508% 520,474.937 653,985 18,414 520,493,351 653,996 (350,655) 520,142,696 653,788 (143,573) 519,999,123 653,477
Total Steam Plant 5,726,366,714 10,179,026 12,734,294 5,739,101,007 10,192,239.77 7,871,422 5,746,972,429 10,213,923.34 2,322,240 5,749,294,669 10,225,211.68

Hydro Production Plant:


Pre-merger PacifiC SG 1741% 194,235,834 281,752 (63,323) 194,172,511 281,707 (63,323) 194,109,188 281,615 (63,323) 194,045,865 281,523
Pre-merger Utah SG 2.233% 44,110,093 82,087 (24,874) 44,085,219 82,064 (24,874) 44,060,344 82,018 (24,874) 44,035,470 81,971
Post-merger SG~P 2.1840/0 225,086,884 409,656 311,015 225,397.898 409,939 6,750,509 232,148,407 416,365 3,242,137 235,390,544 425,458
Post-merger SG~U 2.748% 183,483 1,346,944 81,462,542 185,025 (17,574) 81.444,968 186,548 (17,574) 81,427,393 186,507
Total Hydro Plant 956,979 1,569,761 545,118,170 958,735 6,644,737 551.762,907 966,545 3,136,366 554,899,272 975,460

Other Production Plant:


Pre-merger Utah SG 10.234% 1,207,716 10,300 (2,492) 1,205,224 10.289 (2,492) 1,202.731 10.268 (2,492) 1,200.239 10,246
Post-merger SG 2602% 1,222,214,699 2,650,519 (1,826,892) 1.220,387,807 2,648,538 (1,826,892) 1,218.56D,916 2,644,577 (1,700,379) 1,216,860,537 2,640,752
Post-merger Wmd SG~W 4.052% 1,759,024,238 5,940,180 (20,049) 1,759.004,189 5,940,146 431,224 1,759,435,413 5,940,840 246,005,552 2,005,440,965 6,356,945
Post-merger SG 3.321% 78,869,459 218,243 (26,087) 78,843,372 218,207 (26,087) 78,817,285 218,135 (26,087) 78,791,198
T ata! Other Plant 3,061,316,111 8,819,242 (1,875,520) 3,059,440,591 8,817,180.32 (1,424,247) 3,058,016,345 8,813,81931 244,276,594 3,302,292,939

Transmission Plant:
Pre-merger PaCIfic SG 1 934% 576,652,668 929,133 (221,895) 576,430,773 928,954 (221,895) 576.208,877 928,597 (221,895) 575,986.982 928,239
Pre-merger Utah SG 1.902% 657,761,311 1,042,660 (218,736) 657,542,576 1,042,487 (218,736) 657.323,840 1,042,140 (218,736) 657,105,104 1,041,794
Post-merger SG 1.975% 2.405,273,374 3,958,979 19,229,082 2,424,502,456 3,974,804 20,927,286 2,445,429,741 4,007,852 2,134,500 2,447,564,241 4,026,832
Total Transmission Plant 3,639,687,353 5,930,773 18,788,451 3,658,475,804 5,946,245.80 20,486,654 3,678,962.459 5,978,589.39 1,693,869 3,680,656,327 5,996,864.49

Distribution Plant:
California CA 3.722% 215,031,754 666,984 1,270,221 216,301,974 668,954 488,532 216,790,506 671,681 379,659 217.170,165 673,028
Oregon OR 2.848% 1.685,547,056 4,001,050 4,362,889 1,689,909,945 4,006,228 4,128,118 1,694,038,064 4,016,306 10,147,769 1,704.185,832 4,033.250
Washmgton WA 3.120% 393,860,680 1,023,875 642,276 394,502,956 1,024,710 603,604 395,106,560 1.026,330 450,538 395.557,098 1,027,700
Eastern Wyoming WYP 2.830% 456,400,838 1,076,530 2,118,171 458,519,009 1,079,028 1,296,051 459,815,060 1.083,055 1,899,388 461,714,448 1,086,824
Utah UT 2.489% 2,308,026,857 4,787,717 6,339,912 2,314,366,769 4,794,293 12,281,390 2,326,648,159 4,813,607 5,553,115 2,332,201,2"13 4,832,105
Idaho ID 2.568% 268,389,466 574,393 643,389 269,032,855 575,082 686,830 269,719,685 576,505 1,769,500 271,489,185 579,133
Western Wyoming WYU 3.044% 85,976,674 218,075 (58,883) 85,917,791 218,001 (58,883) 85,858,908 217,851 (58,883) 85,800,025 217,702
Total Distribution Plant 5,413,233,324 12,348,625 15,317,974 5,428,551,299 12,366,296.06 19,425,643 5,447,976,941 12,405,335.32 20,141,086 5,468,118,027 12,449,74103

General Plant:
California CA 2152% 11.494,337 20,616 28,571 11,522,909 20,641 23,664 11,546,573 20,688 (4,314) 11,542,259 20,706
Oregon OR 2508% 139,468,572 291,525 56,593 139,525,166 291,584 14,708 139,539,873 291,658 (224,081) 139,315,792 291,440
Washington WA 3.287% 39,289,921 107,620 (21,499) 39,268.422 107,590 (28,399) 39.240,023 107,522 (67,732) 39,172,291 107.390
Eastern Wyoming wyp 3644% 48.265,987 146,550 (139,356) 48,126,631 146,339 (70,675) 48,055,957 146,020 (91.948) 47,964,009 145,773
Utah UT 2165% 166,005,853 299,538 (269,564) 165,736,289 299,295 (22,568) 165,713,721 299,031 (99,071) 165,614,650 298,921
Idaho ID 2.221% 31.107,447 58,696 (95,115) 31,612,332 58,608 (71,792) 31,540,540 58,454 (79,016) 31,461,524 58,314
Western Wyoming WYU 2768% 12,225,061 28,203 (50,447) 12,174,614 28,145 (50,447) 12,124,168 28,028 (50,447) 12,073,721 27,912
Pre-merger Pacific SG 3.606% 7,405,149 22,255 (56,607) 7,348,541 22,170 (56,607) 7,291.934 22,000 (56,607) 7,235.326 21,830
Pre-merger Utah SG 3.289% 15,534,936 42,580 (142,040) 15,392,895 42,386 (142,040) 15.250,855 41,996 (142,040) 15,108,815 41,607
Post-merger SG 3.257% 170,045,645 461,545 (370,891) 169,674.154 461.041 (504,689) 169.170,065 459,853 (504,689) 168,665,3"16 458,483
General Office SO 6.378% 211,777,035 1,125,675 42,747 211,819,783 1,125,789 (248,566) 211,571,217 1,125,242 108,673 211,679,890 1,124,870
General Office SG 2.869% 4.461,531 10,666 (22,952) 4,438,579 10,639 (22.952) 4,415.626 10.584 (22,952) 4,392.674 10,529
General Office SG 3.287% 204,151 559 (623) 203,528 558 (623) 202.905 557 (623) 202.282 555
Customer Service CN 7940% 21,457,905 141,978 (92,819) 21,365,086 141,670 (92,819) 21,272,268 141,056 (92,819) 21,179,449 140,442
Fuel Related SE 3.129% 689,036 1,797 (6,394) 682,642 1,788 (6,394) 676,248 1,772 (6,394) 669,854 1,755
Total General Plant 880,032,565 2,759,802 (1,140,395) 878,892,170 2,758.24325 (1,280,199) 877,611,971 2,754.46088 _~ __ .L1.c3}4,059) 876,277,912 2750,526.68

Mining Plant:
Coal Mine SE 3.612% 278,829,649 839,294 506,923 279,336,572 840,057 547,172 279,883,744 841,644 252,030 280,135,774 842,846
Total Mining Plant 278,829,649 839,294 506,923 279,336,572 840,05"1.14 547,172 279,883,744 841,64358 252,030 280,135,774 842.84641

Total Depreciation Expense 19,543,014,125 41,833,741 45,901,488 19,588,915,614 41,878,997 52.271,182 19,641,186,796 41,974,317 270,488,125 19,911,674,921 42,466,657

Page 61,4
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Jun 2010 - Dec 2011 Depreciation & Amortization Expense

Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation


EPI$ Balance Expense EPIS Balance Expense EPIS Balance Expense EPIS Balance Expense
Descri~tion Factor DEPE Rate Jun 2010 Jun 2010 Adjustments Jul2010 Jul2010 Adjustments AUf;! 2010 AU92010 Adjustments Se~ 2010 Se~ 2010

AMORTIZATION EXPENSE

Intangible Plant:
Califomia CA 0000% 121,395 121,395 121,395 121,395
Customer Service CN 4.615% 119,525,473 459,666 118,563 119,644_036 459,894 137,413 119,781,449 460,386 176,136 119,957,585 460,989
Pre-merger Utah SG 2788% 600,993 1,397 600,993 1,397 600,993 1,397 600,993 1,397
Pre-merger Pacific SG 0000%
Idaho 10 1.440% 1,424,531 1,710 1,424,531 1,710 1,424,531 1,710 1,424,531 1,710
Oregon OR 0746% 1,687,053 1,048 (27,369) 1,659,684 1,040 (27,369) 1,632,314 1,023 (27,369) 1,604,945 1,006
Fuel Related SE 8766% 3,440,744 25,136 (5,599) 3,435,145 25,116 (5,599) 3,429,546 25,075 (5,599) 3,423,947 25.034
Post-merger SG 3928% 109,106,925 357,134 (625,514) 108,481,410 356,110 (499,261) 107,982,149 354,269 (579,552) 107,402,597 352,503
Hydro Reiicenslng SG-P 2628% 99,510,474 217,912 (103,903) 99,406,571 217,798 (103,903) 99,302,668 217,571 (103,903) 99,198,765 217,343
Hydro Relicensing SG-U 3320% 9,240,742 25.564 9,240.742 25,564 9,240,742 25,564 9,240,742 25,564
General Office SO 4795% 364,941,843 1,458,152 637,199 365,579,042 1,459,425 769,808 366,348,850 1,462,236 1,042,221 367,391,072 1.465,856
Utah UT 0.465% 2,772,311 1,075 (180) 2,772,132 1,075 (180) 2,771,952 1,075 (180) 2,771,772 1,075
Washington WA 0071% 559,087 33 (14,429) 544,658 33 (14,429) 530,229 32 (14,429) 515,800 31
Eastem Wyommg WYP 10.470% 1,341,339 11.703 1,341,339 11,703 1,341,339 11.703 1,341,339 11,703
Western Wyoming WYU 0000%
Total Intangible Plant 714,272,908 2560,530 (21,231) 714,251,677 2,560,864.19 256,480 714,508,158 2,562,040.11 487,325 714,995,483 2,564,211_10

Hydro Production Plant:


Pre-merger Pacific SG 0000%
Post-merger SG-P 2457% 5,782,363 11,841 5,782,363 11,841 5,782,363 11,841 5.782,363 11,841
Post-merger SG-U 6237% 714,026 3,711 714,026 3,711 714,026 3,711 714,026 3,711
Total Hydro Plant 6,496,389 15,552 6,496,389 15,552 6,496,389 15,552 6,496,389 15,552

Other Production Plant:


Post-merger SG 0000%
Total Other Plant

General Plant:
Callforma CA 14851% 1.318,587 16,319 1,318,587 16.319 1,318,587 16.319 1,318,587 16,319
General Office CN 8635% 3,413,504 24,562 3,413_504 24,562 3,413,504 24,562 3,413,504 24,562
Oregon OR 6_174% 8,844,601 45,503 8,844.601 45,503 8,844,601 45,503 8,844,601 45,503
General Office SO 6_615% 16,782,825 92.521 16,782,825 92,521 16,782,825 92.521 16,782.825 92,521
Utah UT 4118% 18,702 64 18,702 64 18,702 64 18,702 64
Washington WA 3715% 2,827,596 8,755 2,827,596 8,755 2,827,596 8,755 2,827.596 8,755
Eastern Wyoming WYP 6570% 8,041,271 44,029 8,041,271 44,029 8,041,271 44.029 8,041,271 44,029
Western Wyoming WYU 5081% 54,572 231 54,572 231 54,572 231 54,572 231
Total Genera! Plant 41,301,657 231,984 41,301,657 231,983.80 41,301,657 231,983.80 41,301,657 231,983.80

Total Amortization 762,070,954 2,808,066 !21,231) 762,049,723 2.808,400 256,480 762,306,203 2.809,576 487,325 762,793,529 2,811,747

Total Depreciation & Amortization 20,305,085,080 44,641,806 45,880,257 20,350,965,337 44,687,397 52.527,663 20,403,492,999 44,783,893 270,975.450 20,674,468,449 45,278,403

Page 61_5
Rocky Mountain Power
Wyoming General Rate Case ~ Oecember 2011
Jun 2010 ~ Dec 2011 Depreciation & Amortization Expens

Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation Adjusted


EPIS Balance Expense EPIS Balance Expense EPIS Balance Expense EPIS Balance
Descri£~~~_fl_ Factor OEPE Rate Adjustments Oct 2010 Oct 2010 Adjustments Nov 2010 Nov 2010 Adjustments Dec 2010 Dec 2010 Adjustments Jan 2011

DEPRECIATION EXPENSE

Steam Production Plant:


Pre~merger Pacific SG 1928% (1,244,211) 1.139.399,476 1.831.747 (1,244,211) 1,138,155,265 1,829,748 (1.244,211) 1,136,911.054 1,827,749 (1.236,094) 1,135,674,960
Pre-merger Utah SG 1976% (1,011,903) 1,298,802,314 2,139,777 (1.011,903) 1,297,790,411 2138,111 (1,011.903) 1,296,778,509 2,136,444 (1,007,187) 1,295,771.322
Post-merger SG 2_410% 1,346,166 2.751,723,109 5.525,391 59.273,055 2,810,996,163 5.586,267 11,492,826 2,822.488.989 5,657.332 (156,427) 2,822,332,562
Geothermal - Blundell SG 2.410% (12.711) 26,222,312 52,679 (12,711) 26,209,602 52,654 (12,711) 26,196.891 52,628 (12,674) 26,184,217
Pollution Control Equipment SG 2410% 937,729 13,163,407 25,497 90,408,445 103,571,852 117,229 14.918,029 118,489,881 223.002 1,313,207 119,803,088
Pollution Control Equipment SG 1.508"'1", 551.154 551,154 346 (497) 550.657
Post-merger SG 1508% 190,909 520,190,032 653,507 (344,269) 519,845,763 653,411 1,723,625 521,569,388 654,277 (470,031) 521,099,357
Tota! Steam Plant 205,980 5,749,500,649 10,228,598.52 147,068,407 5,896,569,056 10,377,41971 26,416,810 5,922.985,866 10,551,779.19 (1,569,703) 5,921,416,163

Hydro Production Plant:


Pre-merger Pacific SG 1741% (63,323) 193,982,542 281,431 (63,323) 193,919,219 281,339 (63,323) 193,855,895 281,247 (63,199) 193,792.696
Pre-merger Utah SG 2.233% (24.874) 44,010,595 81,925 (24,874) 43,985,721 81,879 (24,874) 43,960,847 81,832 (24,790) 43,936,056
Post-merger SG-P 2184% 1,279,698 236,670,242 429,573 6,486,407 243,156,649 436.640 10,121.639 253,278,288 451,754 355,811 253,634,159
Post-merger SG-U 2748% 2,165.923 83,593,316 188,967 146,687 83,740,004 191,616 (7,049) 83,732,954 191,776 1,013,230 84,746,185
Total Hydro Plant 3,357,423 558,256,695 981,897 6,544,897 564,801,592 991.474 10.026,392 574,827,985 1,006,609 1,281,112 576,109,096

Other Production Plant:


Pre-merger Utah SG 10234% (2.492) 1,197,747 10,225 (2,492) 1,195,255 10,204 (2,492) 1,192,763 10,183 (2,461) 1,190,302
Post-merger SG 2.602% (1,873.024) 1.214,987,512 2,636,877 (252,986) 1,214,734,526 2,634.572 1,120,300 1,215,854,826 2,635,512 (2,038,546) 1,213,816,280
Post-merger Wind SG-W 4.052% 7,496,009 2.012,936,974 6,784,980 959,030 2,013,896,004 6,799,256 446,100 2,014,342,105 6,801,628 (20,101) 2,014,322,004
Post-merger SG 3321% (26,087) 78,765,111 217,991 (26,087) 78,739,024 217,918 (26,087) 78,712,937 217,846 (26,035) 78,686,901
Total Other Plant 5,594,405 3,307,887,344 9,650,072.55 677,465 3,308,564.809 9,661,95009 1,537,822 3,310,102,630 9,665,169.63 (2,087,143) 3.308,015,487

Transmission Plant:
Pre-merger Pacific SG 1934% (221,895) 575,765,087 927,882 (221,895) 575,543,191 927,524 (221,895) 575,321,296 927,167 (221,383) 575,099.913
Pre-merger Utah SG 1902% (218,736) 656,886,369 1,041,447 (218,736) 656,667,633 1,041,100 (218,736) 656,448,897 1,040,753 (218,299) 656,230,598
Post-merger SG 1_975% 151,244,931 2,598,809,172 4,153,060 451,014,882 3,049,824,054 4,648,707 52,389,646 3,102,213,701 5,062,998 21,981,258 3,124,194,958
Tota! Transmission Plant 150,804,300 3,831,460,627 6,122,388.29 450,574,251 4,282,034,879 6,617,33125 51,949,015 4,333,983,894 7,030,918.37 21,541,575 4,355,525,469

Distribution Plant:
California CA 3722% 458,987 217,629,152 674,329 381,036 218,010,189 675,631 342,179 218.352,368 676,753 539,141 218,891,509
Oregon OR 2.848% 3,875,953 1,708,061,786 4,049,894 3,210,641 1,711,272,427 4,058,305 3,621.734 1,714,894,161 4,066,414 3,081,267 1,717,975,428
Washington WA 3120% 562,067 396,119.165 1.029,016 452,475 396,571,640 1,030335 397,845 396,969,485 1,031,440 695,191 397,664,676
Eastern Wyoming Wyp 2.830% 1,820,691 463,535.139 1,091,211 1,608,604 465,143,743 1,095,255 12,799,770 477 ,943,513 1,112,248 1,025,874 478,969,387
Utah UT 2489% 5,422,942 2,337,624,216 4.843,489 7,03'1,654 2,344,661,870 4.856,413 3.938,711 2,348,600,581 4,867,797 3,769,247 2,352,369,828
Idaho 10 2568'% 560,544 272,049,730 581,627 400.455 272,450,185 582.655 310,459 272,760,645 583,416 428,944 273,189,589
Western Wyoming WYU 3044% (58,883) 85,741,143 217,552 (58,883) 85,682,260 217,403 (58,883) 85,623,377 217,254 (58,641) 85,564,736
Total Distribution Plant 12,642,302 5,480,760,330 12,487,117.74 13,031,983 5,493,792,313 12,515,99747 21,351,816 5,515,144,129 12,555,32222 9,481,023 5,524,625,153

General Plant:
California CA 2152% 2,342 11_544,600 20,704 740,345 12,284,945 21.370 540,515 12,825,461 22,519 57,856 12,883,317
Oregon OR 2508% (167,278) 139.14-8,514 291,030 4,191,160 143,339,674 295,236 2,122,774 145.462,448 301,835 (5,765) 145,456,683
Washington WA 3287% (58.376) 39,113,915 107,218 742,967 39,856.882 108,155 282,805 40.139,687 109.560 25,511 40,165,198
Eastern Wyoming WYP 3644% (148068) 47.815,941 145.408 1,238,708 49,054,649 147,064 (197,300) 48,857,349 148,645 (101,832) 48,755,517
Utah UT 2165% (300,893) 165,313,756 298,561 2,070,517 167,384,274 300.157 (477,943) 166,906,330 301,594 (185,571) 166,720,760
Idaho 10 2221% (98,073) 31.363,451 58,150 336,007 31,699,458 58,370 (114,792) 31,584,666 58,575 (32,385) 31,552,282
Western Wyoming WYU 2768% (50.447) 12,023.275 27,795 (50,447) 11,972,828 27,679 (50,447) 11,922,382 27,563 (49,203) 11,873,179
Pre-merger Pacific SG 3_606'% (56,607) 7,178,719 21,660 (56,607) 7,122,112 21.489 (56,607) 7,065,504 21,319 (54.0l1) 7,011,493
Pre-merger Utah SG 3289% (142,040) 14,966,774 41,218 (142,040) 14,824,734 40,828 (142,040) 14,682,693 40,439 (134,248) 14,548,445
Post~merger SG 3.257% (484,689) 168,180,688 457,140 (469,689) 167,710.999 455.845 992,433 168,703,432 456,555 (505,665) 168,197,767
General Office SO 6.378% 252,950 211,932,840 1,125,831 408,262 212,341,102 1,127.588 597,683 212,938,785 1,130,262 (366,126) 212,572.659
General Office SG 2.869% (22,952) 4,369,722 10,474 (22,952) 4,346,770 10,420 (22,952) 4,323,817 10,365 (22,244) 4,301,574
General Office SG 3.287% (623) 201,659 553 (623) 201,036 552 (623) 200,413 550 (612) 199,802
Customer Service CN 7.940% (92819) 21,086,630 139,828 (92,819) 20,993,811 139,214 (92,819) 20,900,992 138,600 (90,740) 20,810,252
Fuel Related SE 3129% (6,394) 663,460 1,738 (8,394) 657,066 1,722 (6,394) 650,672 1,705 (6,038) 644,634
Total General Plant (1,373,968) 874,903,944 2,747,309.20 8,886,396 883,790,340 2.755,68968 3,374,294 887,164,633 2,770,084.32 (1,471,074) 885,693,560

Mining Plant:
Coal Mine SE 3612% 250,030 280,385,804 843,602 291,030 280,676,834 844,416 20.075,874 300,752,707 875,069 (114,374) 300,638.334
Total Mining Plant 250,030 280,385,804 843,602.02 291,030 280,676,834 844,41633 20,075,874 300,752,707 875,069.14 (114.374) 300,638,334

Total Depreciation Expense 171,480.473 20,083,155,393 43,060,985 627,074,428 20,710,229,822 43_764,278 134,732,023 20,844,961,845 44,454,952 27,061,417 20,872,023,262

Page 61.6
Rocky Mountain Power
Wyoming General Rate Case ~ December 2011
Jun 2010 ~ Dec 2011 Depreciation & Amortization Expens

Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation Adjusted


EPIS Balance Expense EPIS Balance Expense EPIS Balance Expense EPIS Balance
Descrietion Factor DEPE Rate Adjustments Oct 2010 Oct 2010 Adjustments Nov 2010 Nov 2010 Adjustments Dec 2010 Dec 2010 Adjustments Jan 2011

AMORTIZATION EXPENSE

Intangible Plant:
Califorma CA 0000% 121,395 121,395 121,395 121.395
Customer Service CN 4615% 191,246 120,148,831 461,695 207,064 120,355,895 462,461 225,750 120,581.645 463,294 109,185 120,690,830
Pre-merger Utah SG 2.788% 600,993 1,397 600.993 1,397 600.993 1,397 600,993
Pre-merger Pacific SG 0000%
Idaho 10 1440% 1,424,531 1,710 1,424,531 1.710 1,424,531 1,710 1,424,531
Oregon OR 0746% (27,369) 1,577,576 989 (27,369) 1,550,207 972 (27,369) 1,522,838 955 (24,705) 1,498,133
Fuel Related SE 8766% (5,599) 3,418,348 24,993 (5,599) 3,412,749 24,952 (5.599) 3,407,151 24,911 (5,544) 3,401,606
Post-merger SG 3.928"/" 10,834,984 118,237,581 369,288 (554,861) 117,682,720 386,112 7,756,127 125,438,847 397,898 (731,695) 124.707,153
Hydro Relicensing SG-P 2628% (103,903) 99,094.862 217,115 (103,903) 98.990,959 216,888 (103.903) 98,887,056 216,660 (103.252) 98.783,804
Hydro Rellcensing SG-U 3.320% 9,240,742 25,564 9,240,742 25,564 9,240,742 25,564 9,240,742
General Office SO 4795% 1,148,519 368,539,591 1,470,233 1,259,804 369,799.394 1,475,044 3,387,549 373,186,943 1,484,329 654,662 373,841,605
Utah UT 0.465% (180) 2,771,592 1,075 (180) 2,771,413 1,075 (180) 2,771,233 1,075 (180) 2,771,053
Washington WA 0_071% (14,429) 501,371 30 (14,429) 486,942 29 (14,429) 472,514 28 (12,195) 460,319
Eastern Wyoming WYP 10.470% 1,341,339 11,703 1,341,339 11,703 1,341,339 11,703 1,341,339
Western Wyoming WYU 0000%
Total Intangible Plant 12,023269 727,018,752 2,585,792.07 760,527 727,779,279 2,607,90760 11,217,946 738,997,225 2.629,523.66 (113,723) 738,883,502

Hydro Production Plant:


Prewmerger Pacific SG 0000%
Post-merger SG-P 2.457% 5,782,363 11,841 5,782363 11.841 5,782,363 11.841 5,782,363
Post~merger SG-U 6.237% 714,026 3,711 714,026 3,711 714,026 3,711 714,026
Total Hydro Plant 6,496,389 15,552 6.496,389 15,552 6,496,389 15.552 6.496,389

Other Production Plant:


Post-merger SG 0000%
Total Other Plant

General Plant:
California CA 14.851% 1,318,587 16,319 1.318,587 16,319 1,318.587 16,319 1,318,587
General Office eN 8635% 3,413,504 24,562 3.413,504 24,562 3,413,504 24,562 3,413,504
Oregon OR 6174% 8,844,601 45,503 8,844,601 45,503 8,844,601 45,503 8.844,601
Genera! Office SO 6.615% 16,782,825 92,521 16,782,825 92.521 16,782,825 92,521 16,782,825
Utah UT 4118% 18,702 64 18,702 64 18,702 64 18,702
Washington WA 3.715% 2,827,596 8,755 2.827,596 8:155 2,827,596 8,755 2,827,596
Eastern Wyoming WYP 6.570% 8.041,271 44,029 8,041,271 44.029 8,041,271 44,029 8,041,271
Western Wyoming WYU 5.081% 54,572 231 54,572 231 54,572 231 54,572
Total General Plant 41,301,657 231,983.80 41,301,-657 231,983_80 41,301,657 231,983.80 41,301,657

Total Amortization 12,023,269 774,816,798 2,833,328 760.527 775,577 ,325 2,855,443 11,217,946 786,795,271 2,877,059 (113,723) 786,681,548

Total Depreciation & Amortization 183,503,742 20,857,972,191 45,894,313 627,834,956 21,485,807,147 46,619,722 145,949,969 21,631,757,116 47,332,011 26,947,694 21,658.704,810

Page 61 7
Rocky Mountain Power
Wyoming General Rate Case ~ December 2011
Jun 2010 Dec 2011 Depreciation & Amortization Expens
w

Depreciation Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation


Expense EPIS Balance Expense EPIS Balance Expense EPIS Balance Expense
Description Factor DEPE Rate Jan 2011 Adjustments Feb 2011 Feb 2011 Adjustments Mar 2011 Mar 2011 Adjustments Apr 2011 Apr 2011 Adjustments

DEPRECIATION EXPENSE

Steam Production Plant:


Pre-merger PacifiC SG 1.928% 1,825,756 (1,236,094) 1,134,438,865 1.823,770 (1.236,094) 1.133,202,771 1,821,784 (1,236,094) 1,131,966,677 1,819,798 (1,236,094)
Pre-merger Utah SG 1.976% 2,134,782 (1,007,187) 1,294,764,134 2,133,123 (1,007,187) 1,293,756,947 2,131,464 (1,007,187) 1,292,749,760 2,129,806 (1,007,187)
Post-merger SG 2.410% 5,668,717 (580,381) 2,821,752,181 5,667,977 407,759 2,822,159,940 5,667,803 1,077,835 2,823,237,774 5,669,295 47,407,044
Geothermal - Blundell SG 2.410% 52,603 (12,674) 26,171,544 52,577 (12,674) 26,158,870 52,552 (12,674) 26,146,196 52,526 (12,674)
PoUutlon Control Equipment SG 2.410% 239,302 1,177,117 120,980,206 241,803 35,708,635 156,688,841 278,844 98,615,878 255.304.719 413,738 25,608,534
Pollution Control Equipment SG 1.508% 692 (497) 550,160 692 (497) 549,664 691 (497) 549,167 690 (497)
Post-merger SG 1.508% 655.065 (470,031) 520,629,327 654,474 (470,031) 520,159,296 653,883 (470,031) 519,689,265 653,293 (470,031)
Total Steam Plant 10,576,916.35 (2,129,747) 5,919,286,417 10,574,415.80 33,389,911 5,952,676,328 10,607,022.86 96,967,230 6,049,643.558 10,739,146.37 70,289,095

Hydro Production Plant;


Pre-merger Pacific SG 1741% 281,156 (63,199) 193,729,497 281,064 (63,199) 193,666,297 280,972 (63,199) 193,603,098 280,881 (63,199)
Pre-merger Utah SG 2.233% 81,786 (24,790) 43,911,266 81,740 (24,790) 43,886,476 81,694 (24,790) 43,861.686 81.648 (24,790)
Post-merger SG~P 2.184% 461,288 (41,233) 253,592,926 461,574 (41,233) 253,551,693 461,499 (41,233) 253,510,460 461,424 235,368
Post-merger SG~U 2.748"/0 192,928 (18,361) 84,727,824 194,067 (18,361) 84,709,464 194,025 110,821 84,820,285 194,131 {18.36il
Total Hydro Plant 1,017,158 (147,583) 575,961,513 1,018,445 (147,583) 575,813,930 1,018,190 (18,401) 575,795,529 1,018,083 129,018

Other Production Plant:


Pre-merger Utah SG 10.234% 10,162 (2,461) 1.187,841 10,141 (2,461) 1,185,379 10,120 (2,461) 1,182,918 10,099 (2,461)
Post-merger SG 2,802% 2,634,517 (2,038,546) 1.211,777,734 2,630,096 (2,038,546) 1,209,739,187 2,625,675 (2,038,546) 1,207,700,641 2,621,254 10,109,447
Post-merger Wind SG-W 4.052% 6,802.348 (20,101) 2,014,301,903 6,802,280 (20,101) 2,014,281,802 6,802,212 (20,101) 2,014,261,702 6,802,144 (20,101)
Post-merger SG 3.321% 217.774 (26,035) l8,660,866 217,l02 735,299 79,396,166 218,683 (26,035) 79,370,130 219,665 (26,035)
Tatal Other Plant 9,664,800.02 (2,087,143) 3,305,928,344 9,660,218.28 (1,325,809) 3,304,602,535 9,656,689.90 (2,087,143) 3,302,515,392 9,653,161.51 10,060,849

Transmission Plant:
Pre-merger Pacific SG 1.934% 926,810 (221,383) 574,878,530 926.453 (221,383) 574,657,147 926,096 (221,383) 574,435.764 925,739 (221,383)
Pre-merger Utah SG 1.902% 1,040,407 (218,299) 656,012,299 1,040,061 (218,299) 655,794,000 1,039,715 (218,299) 655,575,700 1,039,369 (218,299)
Post-merger SG 1.975% 5,124,204 8,644,646 3,132,839,605 5,149,408 24,080,107 3,156,919,712 5,176,340 3,539,823 3,160,459,535 5,199,071 64,232,653
Total Transmission Plant 7,091,420.57 8.204,964 4,363,730,433 7,115,922.30 23,640,425 4,387,370,858 7,142,151.34 3,100,141 4,390,470,999 7,164,179.22 63,792,970

Distribution Plant:
Callfornia CA 3722% 678,120 572,450 219,463,959 679,844 648.046 220,112,005 681,737 558.169 220,670,174 683,607 567,571
Oregon OR 2.848% 4,074,369 3,048,535 1,721,023,963 4,081.645 3.577 ,662 1,724,601,625 4,089,509 3,540,478 1,728,142.103 4.097,957 5,557,572
Washington WA 3.120% 1,032,861 10.070,716 407.735,392 1.046,854 833,374 408,568,766 1,061,027 725,259 409,294,025 1,063,053 758,721
Ea.stern Wyoming WYP 2.830% 1.128,554 1,057,101 480,026,488 1,131,010 1,047,861 481,074,349 1,133,493 1,219,646 482.293,995 1.136,167 1,206,694
Utah UT 2.489% 4,875,792 4,044,594 2,356,414,422 4,883,896 3,837,489 2,360,251,911 4,892,072 4,474,297 2,364,726,208 4,900,693 27,853,357
Idaho ID 2568% 584,207 449,124 273,638,713 585.147 448,812 274,087,525 586,108 551,480 274.639.005 587,178 529,254
Western Wyoming WYU 3.044% 217,105 (58,641) 85,506,095 216,956 (58,641) 85,447,455 216,807 (58,641) 85,388,814 216,659 (58,641)
Total Distribution Plant 12,591,007.68 19,183,879 5,543,809,031 12,625,352.27 10,334,603 5,554,143,634 12,660,752.48 11,010,689 5,565,154,323 12,685,314.17 36,414,528

General Plant:
California CA 2152% 23.055 77,544 12,960,860 23,177 113,104 13,073,964 23,348 66,844 13.140.807 23,509 72,597
Oregon OR 2.508% 304,047 145,452,545 304,037 135,764 145.588,309 304,175 78,648 145.666.957 304,399 65,747
Washington WA 3287% 109,982 40,168,418 110.022 95,792 40,264,210 110,157 55,111 40,319.321 110,364 71.978
Eastern Wyoming WYP 3644% 148,191 (92,462) 48,663,054 147.896 (122.386) 48,540,668 147,570 {92.896} 48,447772 147,243 (122,979)
Utah UT 2.165% 300.995 (152,389) 166,568,370 300.690 (199,029) 166,369,341 300,373 (112,211) 166,257.130 300,093 (182,211)
Idaho ID 2.221% 58,439 (28,007) 31,524,275 58,383 (43,330) 31,480,945 58,317 (21,911) 31,459,034 58,256 (42,952)
Western Wyoming WYU 2.768% 27.448 (49,203) 11,823,976 27,334 (49,203) 11,774.772 27,221 (49,203) 11,725,569 27,107 (49,203)
Pre-merger Pacific SG 3.606% 21,153 (54,011) 6,957,482 20.991 (54.011) 6,903,471 20,829 (54,011) 6.849,460 20,666 (54,011)
Pre-merger Utah SG 3289% 40,060 (134,248) 14,414.197 39,692 (134,248) 14,279.949 39,324 (134,248) 14.145,701 38,956 (134,248)
Post-merger SG 3.257% 457,215 (115,665) 168.082.101 456.372 (505,665) 167,576,436 455,529 (505,B65) 167,070.771 454,156 (505,665)
General Office SO 6378% 1,130,877 (447,648) 212,125.011 1,128,714 (693,537) 211,431,474 1,125,681 (701.508) 210,729,967 1,121,974 (685,929)
General Office SG 2869% 10,311 (22,244) 4,279,330 10,257 (22,244) 4,257,086 10,204 (22,244) 4.234,842 10,151 (22,244)
General Office SG 3.287% 548 (612) 199,190 547 (612) 198,579 545 (612) 197,967 543 (612)
Customer Service CN 7940'% 137,992 (90,740) 20.719,512 137_392 (90.740) 20,628,771 136,792 (90,740) 20,538,031 136,191 (90,740)
Fuel Related SE 3.129% 1,689 (6.038) 638,596 1,673 (6,038) 632,558 1,657 (6,038) 626,520 1,642 (6,038)
Total General Plant 2,772,003,76 (1,116,642) 884,576,918 2,767,177.65 (1,576,384) 883,000,534 2,761,721,62 (1,590,68<3L 881,409,848 2,755,25086 (1,686,511)

Mining Plant:
Coal Mine SE 3612% 905,"2 (114,374) 300,523,960 904,768 (114,374) 300.409,587 904,423 (14,374) 300,395,213 904,229 14,855,626
Total Mining PJant 905,111.81 (114,374) 300,523,960 904,76754 (114,374) 300,409,587 904,423.27 L3.~,.~Z4) 300,395,213 904,22950 14,855.626

Total Depreciation Expense 44,618,418 21,793,354 20,893,816,616 44,666,299 64,200,790 20,958,017,406 44,750,952 107,367,457 21,065,384,863 44,919,365 193,855,577

Page 61 8
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Jun 2010 - Dec 2011 Depreciation & Amortization Expens

Depreciation Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation


Expense EPIS Balance Expense EPIS Balance Expense EPIS Balance Expense
Description Factor DEPE Rate Jan 2011 Adjustments Feb 2011 Feb 2011 Adjustments Mar 2011 Mar 2011 Adjustments Apr 2011 Apr 2011 Adjustments

AMORTIZATION EXPENSE

Intangible Plant:
CaHfornla CA 0.000% 121.395 121,395 121,395
Customer ServIce CN 4615% 463,938 97,631 120,788,461 464.335 66,543 120,855,004 464,651 60,523 120,915,527 464,895 53,203
Pre-merger Utah SG 2788% 1,397 600,993 1.397 600,993 1,397 600,993 1,397
Pre-merger Pacific SG 0000%
Idaho 10 1440% 1,710 1,424,531 1,710 1,424,531 1.710 1,424,531 1,710
Oregon OR 0_746'% 939 (24.705) 1,473,428 923 (24,705) 1,448,723 908 (24,705) 1,424,018 893 (24,705)
Fuel Related SE 8766% 24,870 (5,544) 3,396,062 24,830 (5,544) 3,390,518 24.789 (5,544) 3,384,974 24,749 (5~544)
Post-merger SG 3.928% 409,395 (740,918) 123,966,234 406,984 376,560 124,342,794 406,388 (770,544) 123,572,250 405,743 (776,387)
Hydro Rellcenslng SG-P 2628% 216.434 (103,252) 98,680,552 216,207 (103,252) 98,577,299 215,981 (103,252) 98,474,047 215,755 (103,252)
Hydro Reilcenslng SG-U 3320% 25,564 9,240,742 25,564 9,240,742 25,564 9,240,742 25,564
General Office SO 4795% 1,492,404 585,486 374.427,091 1,494,882 378,882 374,805.973 1,496,808 346,864 375,152,837 1,498,258 324,876
Utah UT 0465% 1,075 (180) 2,770,873 1.075 (180) 2.770.694 1,075 (180) 2,770,514 1,075 (180)
Washington WA 0071"/0 28 (12,195) 448,124 27 (12,195) 435,930 26 (12,195) 423,735 25 (12,195)
Eastern Wyoming WYP 10470% 11,703 1,341,339 11,703 1.341,339 11,703 1,341,339 11,703
Western Wyoming WYU 0_000%
Total Intangible Plant 2,649,45496 (203,677) 738,679,825 2,649,637_33 676,109 739,355,934 2,651,000.55 (509,033) 738,846,902 2,651,767.22 (544,183)

Hydro Production Plant:


Pre-merger Pacific SG 0,000%
Post-merger SG-P 2457% 11,841 5,782,363 11,841 5,782,363 11,841 5,782,363 11,841
Post-merger SG-U 6237% 3,711 714,026 3,711 714,026 3,711 714,026 3,711
Total Hydro Plant 15,552 6,496,389 15,552 6,496,389 15,552 6,496,389 15,552

Other Production Plant:


Post-merger SG 0.000%
Tota! Other Plant

General Plant:
CalifOinia CA 14.851% 16,319 1,318,587 16,319 1_318,587 16,319 1,318,587 16,319
General Office CN 8635% 24,562 3,413,504 24,562 3.413.504 24,562 3,413,504 24,562
Olegon OR 6.174% 45,503 8.844,601 45,503 8,844,601 45.503 8,844,601 45,503
General Office SO 6615% 92,521 16,782,825 92,521 16,782,825 92,521 16,782,825 92,521
Utah UT 4118% 64 18.702 64 18,702 64 18,702 64
Washington WA 3715% 8,755 2,827,596 8,755 2,827,596 8,755 2,827,596 8,755
Eastern Wyoming WYP 6.570% 44,029 8,041,271 44,029 8,041,271 44,029 8,041,271 44,029
Western Wyoming WYU 5.081% 231 54,572 231 54,572 231 54,572 231
Total General Plant 231,983_80 41,301,657 231,983~80 41,301,657 231,983_80 41,301,657 231,98380

Total Amortization 2,896,991 (203,677) 786,477,871 2,897,173 676,109 787,153,980 2,898,536 (509,033) 786,644,947 2899,303 (544,183)

Total Depreciation & Amortization 47,515,408 21,589,677 21,680,294,487 47,563.472 64,876,899 21,745,171,386 47,649,488 106,858,424 21,852,029,810 47,818,668 193,311,394

Page 6_19
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Jun 2010 - Dec 2011 Depreciation & Amortization Expens

Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation


EP1S Balance Expense EPI$ Balance Expense EPIS Balance Expense EPIS Balance Expense
Description Factor DEPE Rate May 2011 May 2011 Adjustments Jun 2011 Jun 2011 Adjustments Jut 2011 Jul2011 Adjustments Aug 2011 Aug 2011

DEPRECIATION EXPENSE

Steam Production Plant:


Pre-merger Pacific SG 1928% 1,130,730,582 1,817.812 (1,236,094) 1,129,494,488 1.815.826 (1,236,094) 1,128,258,394 1,813,840 (1,236,094) 1,127,022,299 1,811,854
Pre-merger Utah SG 1976% 1,291.742,573 2,128,147 (1,007,187) 1,290,735,386 2,126,488 (1,007,187) 1.289,728,199 2,124,830 (1,007,187) 1,288,721,012 2,123,171
Post~merger SG 2410% 2,870.644,818 5,717,985 57,102,558 2,927,747,376 5.822.937 1213,609 2,928,960.985 5,881,500 9,732,344 2,938,693,329 5,892,493
Geothermal - BlundeU SG 2.410% 26,133,523 52,501 (12.674) 26.120,849 52,476 (12,674) 26,108,175 52,450 (12,674) 26,095,501 52,425
Pollution Control Equipment SG 2410% 280,913,252 538,488 56,322,866 337,236,118 620,766 17,998,292 355,234,410 695,402 25,344 355,259,755 713,502
Pollution Control Equipment SG 1 508% 548,670 690 (497) 5413,173 689 (497) 547,677 688 (497) 547,180 688
Post-merger SG 1.508% 519,219,235 652,702 (470,031) 518,749,204 652,112 {470,031} 518,279.174 651,521 (470,031) 517,809.143 650,930
Total Steam Plant 6,119.932,653 10,908,32527 110,698,941 6,230,631,595 11,091,294.01 16,485,419 6.247.117,014 11,220,231.31 7,031,205 6,254,148,219 11,245,062.04

Hydro Production Plant:


Pre-merger Pacific SG 1.741% 193,539,899 280,789 (63,199) 193,476,700 280,697 (63,199) 193,413,500 280,605 (63,199) 193,350,301 280,514
Pre-merger Utah SG 2.233% 43,836,895 81,602 (24,790) 43,812,105 81,556 (24,790) 43,787.315 81.509 (24,790) 43,762,525 81,463
Post-merge! SG-P 2.184% 253,745,829 461,601 968,083 254,713,912 462,696 772,846 255,486,758 464,280 327,103 255,813,861 465,281
Post-merger SG-U 2748% 84,801,924 194,237 (18,361) 84,783,564 194,195 (18,361) 84,765,203 194,153 (18,361) 84,746,842 194,111
Total Hydro Plant 575,924,547 1,018,228 861,733 576,786,280 1,019,143 666,496 577,452,776 1,020,548 220,752 577,673,529 1.021,369

Other Production Plant:


Pre-merger Utah SG 10.234% 1,180,457 10,078 (2,461) 1,177,996 10.057 (2,461) 1,175.534 10,036 (2,461) 1,173,073 10,015
Post-merger SG 2.602% 1,217,810,088 2,630,006 (1,543.908) 1,216.266.180 2,639,293 (2,038,546) 1,214,227,634 2,635,409 (2.038,546) 1,212,189,088 2,630,988
Post-merger Wind SG-W 4.052% 2,014.241,601 6,802,076 (20,101) 2,014,221,500 6,802,008 (20,101) 2.014,201,399 6,801,940 (20,101) 2,014,181,299 6,801,872
Post-merger SG 3.321% 219,593 (26,035) 79,318,060 219,521 (26,035) 79,292,025 219.449 (26,035) 79,265,990
Total Other Plant 9,661,751 96 (1,592.505) 3,310,983,736 9,670.878.75 (2,087.143) 3,308,896,592 9,666.833.34 (2,087,143) 3,306,809,449

Transmission Plant:
Pre-merger PacifIC SG 934% 574,214,381 925,383 (221,383) 573,992,998 925,026 (221,383) 573,771,615 924,669 (221,383) 573,550,232 924,313
Pre-merger Utah SG 1 902% 655.357,401 1,039,023 (218,299) 655,139,102 1,038,677 (218,299) 654,920,803 1.038,331 (218,299) 654.702,503 1,037,985
Post-merger SG 1.975% 3,224,692,188 5,254,846 25,039,032 3,249,731,219 4,060,858 3,253,792,077 5,352,264 13,356,996 3,267,149,073 5,366,598
Total Transmission Plant 4,454,263,969 7,219,251.81 24,599,349 4,478,863,319 3,621,176 4,482,484,494 7,315,263.65 12,917,313 4,495.401,808 7,328.89543

Distribution Plant:
California CA 3722"/0 221.237.745 685,353 583,129 221,820,874 687,138 501,617 222,322,491 688,820 1,126,487 223,448,979 691,345
Oregon OR 2.848% 1.733,699,675 4,108,756 3,234,753 1,736,934,428 4,119,191 2,926,998 1,739,861,426 4,126,504 3,240,907 1,743,102,332 4,133,825
Washington WA 3 120% 410,052,746 1,064,982 1,290,517 411,343,263 1,067,646 645,034 411,988,297 1,070,161 737,091 412,725,388 1,071.958
Eastern Wyoming WYP 2 830% 483,500,689 1,139,029 1,310,800 484,811,489 1,141,998 1,469,318 486.280,807 1,145,277 1,692,821 487.973,627 1,149.006
Utah UT 2.489% 2,392,579,565 4,934,222 5,428.761 2,398,008,325 4,968.742 5,653,024 2,403,661,349 4,980,236 6,434,111 2,410,095,460 4,992,773
Idaho 10 2 568% 275,168,259 588,334 636,005 275,804,264 589,581 652,042 276,456,306 590.960 737,206 277,193,512 592.446
Western Wyommg WYU 3 044% 85,330,173 216,510 (58,641) 85,271,532 215,361 (58,641) 85,212,891 216,212 (58,641) 85.154,251
Total D!stribution Plant 5,601,568,852 12,737,18629 12,425,323 5,613,994,175 12,790,65690 11,789,392 5,625,783,567 12,818,17049 13,909,983 5,639,693,549

General Plant:
California CA 2.152% 13,213,404 23.634 65,761 13,279,165 23,758 56,258 13.335,423 23,868 59,511 13,394,934 23,971
Oregon OR 2508% 145,732,703 304,550 154,929 145,887,632 304,780 17,106 145,904,738 304,960 72,738 145,977,477 305,054
Washington WA 3.287% 40,391,299 110,538 83,738 40,475,037 110,751 60,625 40,535,662 110,949 63.087 40,598,748 111,118
Eastern Wyoming WYP 3.644% 48,324,793 146,915 (107,553) 48,217,240 146,565 (110,417) 48.106,823 146,234 (126,224) 47,980,599 145,875
Utah UT 2.165% 166,074,919 299,827 (123,335) 165,951584 299,551 (144,602) 165,806,981 299,310 (133.386) 165,673,595 299,059
Idaho 10 2.221% 31.416,082 58,196 (36,048) 31,380,034 58,123 (33,£72) 31.346,363 58,059 (49,845) 31,296,518 57.981
Western Wyommg WYU 2768% 11,676,366 26,994 (49,203) 11.627,163 26,880 (49,203) 11,577,960 26,767 (49,203) 11,528,757 26,653
Pre-merger Pacific SG 3.606% 6,795,449 20,504 (54,011) 6,741,438 20,342 (54,011) 6,687,427 20,179 (54.011) 6,633,416 20,017
Pre-merger Utah SG 3289% 14,011,453 38,589 (134,248) 13,877,205 38,221 (134,248) 13,742,957 37,853 (134,248) 13,608,709 37,485
Post-merger SG 3257% 166,565,105 452,784 (290,007) 166,275,098 451,704 (505.665) 165,769,433 450,624 (505.6BS) 165,263,767 449,252
General Office SO 6378% 210,044,038 1,118,286 (738,483) 209,305,555 1,114,501 (672,351) 208,633,204 1,110,751 (528,001) 208,105,203 1,107,561
Genera! Office SG 2.869% 4,212,598 10,098 (22,244) 4,190,354 10,045 (22,244) 4,168,111 9,992 (22,244) 4,145,867 9,938
General Office SG 3287% 197,355 541 (612) 196,744 540 (612) 196,132 538 (612) 195,521 536
Customer Service CN 7940% 20,447,290 135,591 (90,740) 20,356,550 134,991 (90,740) 20,265,809 134,390 (90,740) 20,175,069 133,790
Fuel Related SE 3129% 620,482 1,626 (6,038) 614,444 1,610 (6,038) 608,406 1,594 (6,038) 602.368 1,579
Total General Plant 879,723,338 2,748,672.82 (1,348,094) 878,375.244 2,742,361.78 (1,689,815) 876,685,429 2,736,067 38 (1,504,882) 875,180,548 2,729,869.72

Mining Plant:
Coal Mine SE 3612% 315.250,839 926,566 1,063,626 316,314,466 950,525 560,626 316,875,092 952,970 476,626 317,351,719 954,531
Total Mining Plant 315,250,839 926,566.03 1,063.626 316,314,466 950,524.99 560,626 316,875,092 952,969.54 476,626 317,351,719 954,530.64

Total Depreciation Expense 21,259,240,440 45,219,982 146,708,375 21.405,948,814 45,556,878 29,346,151 21.435,294,965 45,730,084 30,963,855 21,466,258,820 45,789,395

Page6110
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Jun 2010 - Dec 2011 Depreciation & Amortization Expens

Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation


EPIS Balance Expense EPIS Balance Expense EPIS Balance Expense EPIS Balance Expense
Description Factor OEPE Rate May 2011 May 2011 Adjustments Jun 2011 Jun 2011 Adjustments Jul2011 Jul2011 Adjustments Aug 2011 Aug 2011

AMORTIZATION EXPENSE

Intangible Plant:
California CA 0000% 121,395 121,395 121,395 121,395
Customer Service CN 4.615% 120,968,730 465,114 47,411 121,016,141 465,307 42,398 121,058,538 465,480 53,094 121,111,632 465,664
Pre-merger Utah SG 2788% 600,993 1,397 600,993 1,397 600,993 1,397 600,993 1,397
Pre-merger PacifiC SG 0000%,
Idaho 10 1.440% 1,424,531 1,710 1,424,531 1,710 1,424,531 1,710 1,424,531 1,710
Oregon OR 0746% 1,399,313 877 (24,705) 1,374,607 862 (24,705) 1,349,902 647 (24,705) 1,325,197 831
Fuel Related SE 8.766% 3,379,430 24,708 (5,544) 3,373,886 24,668 (5,544) 3,368,341 24,627 (5,544) 3,362,797 24,587
Post-merger SG 3.928% 122,795,863 403,212 (399,813) 122,396,050 401,287 (785,013) 121,611,037 399,347 (776,474) 120,834,562 396,792
Hydro ReHcensmg SG-P 2_628% 98,370,795 215,529 (103,252) 98,267,543 215,303 (103,252) 98,164,291 215,077 (103,252) 98,061.039 214,851
Hydro Rehcensing SG-U 3320% 9,240,742 25,564 9,240,742 25,564 9,240,742 25,564 9,240,742 25,564
Genera! Office SO 4795% 375,477,713 1,499,600 300,665 375,778,378 1,500.850 1,093,835 376,872,213 1,503,636 370,122 377,242,335 1,506,560
Utah UT 0.465% 2,770,334 1,074 (180) 2,770,154 1,074 (180) 2,769,975 1,074 (180) 2,769,795 1,074
Washington WA 0071 % 411,541 25 (12,195) 399,346 24 (12,195) 387,151 23 (12,195) 374,957 23
Eastern Wyoming WYP 10470% 1,341,339 11,703 1,341,339 11,703 1,341,339 11,703 1,341,339 11,703
Western Wyoming WYU 0000%
Totallntangib!e Plant 738,302,718 2,650,51340 (197,613) 738,105,105 2,649,748.82 205,343 738,310,448 2,650,48556 (499,134) 737,811,314 2.650,755.54

Hydro Production Plant:


Pre-merger Pacific SG 0.000%
Post-mergel SG-P 2.457% 5,782,363 11,841 5,782,363 11,841 5,782,363 11,841 5,782,363 11,841
Post-merger SG-U 6237% 714,026 3,711 714.026 3,711 714,026 3,711 714,026 3,711
Total Hydro Plant 6,496,389 15,552 6,496,389 15,552 6,496,389 15,552 6,496,389 15,552

Other Production Plant:


Post~merger SG 0,000%
Total Other Plant

General Plant:
California CA 14_851% 1,318,587 16,319 1,318,587 16,319 1,318,587 16,319 1,318.587 16,319
General Office CN 8.635% 3,413,504 24,562 3,413,504 24,562 3.413,504 24,562 3.413,504 24,562
Oregon OR 6174% 8,844,601 45,503 8,844,601 45,503 8,844,601 45,503 8.844,601 45,503
Genera! Office SO 6615% 16,782,825 92,521 16,782,825 92,521 16,782,825 92,521 16.782,825 92,521
Utah UT 4118% 18,702 64 18,702 64 18,702 64 18,702 64
WaShington WA 3.715% 2,827,596 8.155 2,827.596 8,755 2,827,596 8,755 2,827,596 8,755
Eastem Wyoming WYP 6570% 8,041,271 44,029 8,041,271 44,029 8,041,271 44,029 8,041,271 44,029
Western Wyoming WYU 5_081% 54,572 231 54,572 231 54,572 231 54,572 231
Total Genera! Plant 41,301,657 231,983.80 41,301,657 231,983.80 41,301,657 231,98380 41,301,657 231,983.80

Total Amortization ~100,764 2,898,049 (197,613) 785,903,151 2,897,285 205,343 786,108,494 2,898,021 (499,134) 785,609,360 2,898,291

T otaJ Depreciation & Amortization 22,045,341,204 48,118,031 146,510,761 22,191,851,965 48,454,162 29,551,494 22,221,403,459 48,628,105 30,464,721 22,251,868,180 48,687,686

Page6111
Rocky Mountain Power
Wyoming General Rate Case December 2011
w

Jun 2010 Dec 2011 Depreciation & Amortization Expens


w

Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation


EPIS Balance Expense EPIS Balance Expense EPIS Balance Expense
Description Factor DEPE Rate Adjustments Sep 2011 Sep 2011 Adjustments Oct 2011 Oct 2011 Adjustments Nov 2011 Nov 2011 Adjustments

DEPRECIATION EXPENSE

Steam Production Plant:


Pre-merger Pacific SG 1.928% (1,236,094) 1,125,786,205 1,809,868 (1,236,094) 1,124,550,111 1,807,881 (1,236,094) 1.123,314.016 1,805,895 (1,236,094)
Pre-merger Utah SG 1.976% (1.007,187) 1,287,713.824 2,121,512 (1,007,187) 1,286,706,637 2,119,854 (1,007,187) 1,285,699,450 2,118.195 (1,007,187)
Post-merger SG 2.410% 1,155,649 2,939,848,978 5,903.427 (849,781) 2,938,999,196 5,903,734 44,848,812 2,983,848.008 5,947.919 37,668,894
Geothermal - Blundell SG 2410% (12,674) 26.082,828 52,399 (12,674) 26,070,154 52,374 (12,674) 26,057,480 52,348 (12,674)
Pollution Control Equipment SG 2.410% 332,105 355,591,859 713,861 (13,403) 355,578,456 714,181 167,753,332 523,331.788 882,631 15,772,803
Pollution Control Equipment SG 1.508% (497) 546,683 687 (497) 546,187 687 (497) 545,690 686 (497)
Post-melger SG 1.508% (470,031) 517,339,112 650,340 (470,031) 516,869,082 649,749 (470,031) 516,399,051 649,159 1,924,557
Total Steam Plant (1,238,729) 6,252,909,490 11,252,09360 (3,589,667) 6,249,319,823 11,248,459.32 209,875,661 6,459,195,484 11,456,833.11 53,109,802

Hydro Production Plant:


Pre-merger Pacific SG 1.741% (63,199) 193,287,102 280,422 (63,199) 193,223,902 280,330 (63,199) 193,160,703 280,239 (63,199)
Pre-merger Utah SG 2.233% (24,790) 43,737,735 81,417 (24,790) 43,712,944 81,371 (24,790) 43,688,154 81,325 (24,790)
Post-melger SG-P 2.184% (41,233) 255,772,628 465,541 3,313,068 259,085,696 468,519 6,496,416 265,582,112 477,445 16,565,844
Post-merger SG-U 2.748% (18,361) 84,728,482 194,068 (18,361) 84,710,121 194,026 (18,361) 84,691,760 193,984 (18,361)
Total Hydro Plant (147,583) 577,525,945 1,021,449 3,206,718 580,732,663 1,024,247 6,390,066 587,122)30 1,032,993 16,459,494

Other Production Plant:


Pre-merger Utah SG 10234% (2,461) 1,170,612 9,994 (2,461) 1,168,151 9,973 (2,461) 1,165,690 9,952 (2,461)
Post-merger SG 2602% (2,038,546) 1,210,150,542 2,626,567 (2.038,546) 1,208,111,995 2.622,146 (2,038,546) 1,206,073,449 2,617,725 (2,038,546)
Post-merger Wind SG-W 4052% (20,101) 2,014,161,198 6,801,805 (20,101) 2,014,141,097 6,801,737 (20,101) 2,014,120,996 6,801,669 453,647
Post-merger SG 3321% (26,035) 79,239,954 219,305 109,705 79,349,659 219,420 194,308 79,543,968 219,841 214,253
Total Other Plant (2.087,143) 3,304,722,306 9,657,669.85 (1.951,403) 3,302,770,902 9,653,275.91 (1,866,800) 3,300.904,103 9,649,186.84 (1,373,107)

Transmission Plant:
Pre-merger Pacific SG 1934% (221,383) 573,328,849 923,956 (221,383) 573,107,465 923,599 (221,383) 572,886,082 923,242 (221,383)
Pre-merger Utah SG 1902% (218,299) 654,484,204 1,037,639 (218,299) 654,265,905 1,037,293 (218,299) 654,047,606 1,036,947 (218,299)
Post-merger SG 1975% 4,727,743 3,271,876,816 5,381,481 6,753,942 3,278,630,758 5,390,931 8,521,347 3,287,152,105 5,403,502 5,551,830
Total Transmission Plant 4,288,060 4,499,689,868 7,343,076.05 6,314,260 4,506,004,128 7,351,822 49 8,081,664 4,514,085,793 7,363,690.99 5,112,148

Distribution Plant:
California CA 3722% 503,851 223,952,829 693,874 569,659 224,522.489 695.539 551,060 225,073,548 697,277 620,634
Oregon OR 2848% 3,250,712 1,746,353,044 4,141,529 8,061,128 1,754,414,172 4,154,955 7,544,751 1,761,958,923 4,173,477 3,544,944
Washington WA 3.120% 641,055 413,366.443 1,073,749 676,010 414,042.453 1,075,461 689.640 414,732.093 1,077,236 764,730
Eastern Wyoming WYP 2,830% 1,399,524 489,373,152 1,152.653 1.432,786 490,805,938 1,155,993 1,290,204 492,096.142 1,159,205 1,420,190
Utah UT 2,489% 5,367.071 2,415,462,531 5,005,013 5,696,663 2,421,159,195 5,016,488 5,210,545 2,426,369,740 5,027,801 5,675,442
Idaho 10 2.568% 616,996 277,810,508 593,895 618,166 278,428,674 595,217 559,913 278,988,587 596,478 621,292
Western Wyoming WYU 3044% 158.641) 85,095.610 215,915 158,641) 85,036.969 215,766 (58.641) 84,978,328 215,617 158,641)
Total Dlstnbutlon Plant 11,720,568 5,651,414,118 12.876,628.23 16,995,772 5,668,409,890 12,909,419.22 15,787,472 5,684,197,361 12,947,090.69 12,588,592

General Plant:
Califomia CA 2152%, 60,603 13,455.537 24.079 66,188 13,521,725 24,193 2,864,612 16,386,337 26,821 52,045
Oregon OR 2508% (33,515) 145,943,962 305,095 20,597 145,964,559 305,081 11,918,843 157,883,401 317,560 (13,550)
Washington WA 3287 0/ 0 55.876 40,654,624 111,281 66,398 40,721,022 111,449 1,681,560 42,402,582 113,843 (27,052)
Eastern Wyoming WYP 3644% (58,129) 47,922,469 145,595 (33,527) 47,888,943 145,456 8,747.210 56,636,153 158,685 (70,552)
Utah UT 2165% (32,543) 165.641,053 298.909 109,323 165,750,376 298,978 10,120.758 175,871,134 308,208 166,740
Idaho 10 2221<%, (32,622) 31,263,896 57,905 (8,992) 31,254,904 57,867 2,485,912 33,740,816 60,159 (5,993)
Western Wyoming WYU 2768% (49203) 11,479,554 26,540 (49,203) 11,430,351 26,426 (49,203) 11,381,148 26,313 (49,203)
Pre-merger Pacific SG 3.606% (54,011) 6,579,405 19,855 (54,011) 6,525,394 19.692 {S4,011} 6,471,383 19,530 (54,011)
Pre-merger Utah SG 3.289% (134,248) 13,474,461 37,117 (134,248) 13,340,213 36,749 (134,248) 13,205,964 36,381 (134,248)
Post-merger SG 3257% (505,665) 164.758,102 447,879 (505,665) 164,252,436 446,507 630.430 164,882,866 446,676 388,480
General Office SO 6.378% (471,809) 207.633,394 1,104,904 (418,199) 207,215,195 1>102,539 (275.523) 206.939.672 1,100,695 (159,114)
General Office SG 2.869% (22,244) 4,123,623 9,885 (22,244) 4,101,379 9.832 (22,244) 4,079,135 9)79 (22,244)
General Office SG 3.287% (612) 194,909 535 (612) 194,298 533 (612) 193,686 531 (612)
Customer Service eN 7940% (90,740) 20,084,329 133,189 (90,740) 19,993,588 132,589 (90,740) 19,902,848 131.989 (90,740)
Fuel Related SE 3129% (6,038) 596,330 1,563 (6,038) 590,292 1,547 (6,038) 584,254 1,531 (6,038)
Total General Plant (1,374,900) 873,805,648 2,724,330.98 (1,060,972) 872,744,675 2,719,43761 37,816.705 910,561,380 2,758,69967 (26,093)

Mining Plant:
Coal Mine SE 3612% 1,231,626 318,583,345 957,102 104,626 318,687,971 959,113 (163,374) 318,524,598 959,024 (116,374)
Total Mining Plant 1,231,626 318,583,345 957,101.61 104,626 318,687,971 959,11271 (163,374) 318,524,598 __~~_~,024.30 (116,374)

Total Depreciation Expense 12,391,899 21,478,650,719 45,832,349 20,019,334 21,498,670,053 45,865,774 275,921,395 21,774,591,449 46,167,519 85,754,462

Page 61 12
Rocky Mountain Power
Wyoming General Rate Case December 2011
M

Jun 2010 Dec 2011 Depreciation & Amortization Expens


M

Adjusted Depreciation Adjusted Depreciation Adjusted Depreciation


EPIS Balance Expense EPIS Balance Expense EPIS Balance Expense
Description Factor DEPE Rate Adjustments See 2011 See 2011 Adjustments Oct 2011 Oct 2011 Adjustments Nov 2011 Nov 2011 Adjustments

AMORTIZATION EXPENSE

Intangible Plant:
California CA 0000% 121,395 121,395 121,395
Customer ServIce CN 4615% 60.227 121,171,860 465,882 69,155 121,241,015 456.130 78,076 121,319,090 466,414 206,610
Pre-merger Utah SG 2.788% 600,993 1,397 600,993 1,397 600,993 1,397
Pre-merger Pacific SG 0000%
idaho 10 1440% 1,424,531 1,710 1,424,531 1.710 1,424,531 1,710
Oregon OR 0.746% (24,705) 1,300,492 816 (24,705) 1,275,787 800 (24,705) 1,251,082 785 (24,705)
Fuel Related SE 8766% (5,544) 3,357,253 24,546 (5,544) 3,351,709 24.506 (5,544) 3,346,165 24,465 (5,544)
Post~merger SG 3928% (770,779) 120063,783 394,260 1,508,958 121,572.741 395,468 (756,530) 120,816,210 396,699 1,065,795
Hydro Relicensing SG,P 2.628% (103.252) 97,957,787 214,625 (103.252) 97,854,535 214399 (103,252) 97,751,283 214,173 (103,252)
Hydro Rellcensmg SG,U 3.320'% 9,240,742 25,564 9,240,742 25,564 9,240,742 25,564
General Office SO 4.795% 424,829 377;667,164 1,508,149 505,799 378,172,963 1,510.008 555,916 378,728,879 1,512,129 1,056,219
Utah UT 0465"/0 (180) 2,769,615 1,074 (180) 2,769,436 1.074 (180) 2,769,256 1,074 (180)
Washington WA 0071% (12,195) 362,762 22 (12,195) 350.568 21 (12,195) 338,373 20 (12,195)
Eastern Wyoming WYP 10470% 1,341,339 11,703 1,341,339 11,703 1,341,339 11,703
Western Wyoming WYU 0000%
Total Intangible Plant 1431 ,598) 737,379,716 2,649,746.56 1,938,036 739,317,752 2,652,779.91 {268,415! 739,049,337 2,656,132.79 2,182,749

Hydro Production Plant:


Pre-merger Pacific SG 0000%
Post~merger SG~P 2.457% 5,782,363 11,841 5,782,363 11,841 5.782,363 11,841
Post~merger SG,U 6.237% 714,026 3,711 714,026 3,711 714,026 3,711
Total Hydro Plant 6,496,389 15,552 6,496,389 15,552 6,496,389 15,552

Other Production Plant:


Post-merger SG 0000%
Total Other Plant

General Plant:
CalifornIa CA 14851% 1,318,587 16,319 1,318,587 16,319 1,318,587 16,319
General Office CN 8635% 3,413,504 24,562 3,413,504 24,562 3,413,504 24,562
Oregon OR 6174% 8,844,601 40,503 8,844,601 45,503 8,844,601 40,503
Genera! Office SO 6615% 16,782,825 92,521 16,782,825 92,521 16,782,825 92,521
Utah UT 4118% 18,702 64 18.102 64 18,702 64
Washington WA 3715% 2,827.596 8,755 2.827,596 8,755 2,827,596 8,755
Eastern Wyoming WYP 6570% 8,041.271 44,029 8,041.271 44,029 8,041,271 44,029
Westem Wyoming WYU 5.081% 54,572 231 54,572 231 54,572 231
Total General Plant 41,301,657 231,98380 41,301.657 231,98380 41,301,657 231,983,80

T atal Amortization 1431 ,598) 785,177.162 2,897,282 1,938,036 787,115,798 2,900,316 1268,415) 786,847,383 2,903,668 2,182,749

Total Depreciation & Amortization 11,960,301 22,263,828,481 48,729,632 21,957,370 22,285,785,851 48,766,090 275,652,980 22,561,438,832 49,071,187 87.937,211

Page 6 1 13
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Jun 2010 - Dec 2011 Depreciation & Amortization Expens

Adjusted Depreciation Test Period


EPIS Balance Expense Depreciation
Descrietion Factor DEPE Rate Dec 2011 Dec 2011 Ex ense

DEPRECIATION EXPENSE

Steam Production Plant:


Pre-merger Pacific SG 1928% 1,122,077,922 1,803,909 21,777,994
Pre-merger Utah SG 1.976% 1,284,692,263 2,116,536 25,507,908
Post-merger SG 2410% 3,021,516,902 6,030,786 69,774,574
Geothermal - Blundell SG 2410% 26,044,807 52,323 629,554
Pollution Control Equipment SG 2.410% 539,104,590 1,066,934 7,119,450
Pollution Control Equipment SG 1508'% 545,193 685 8265
Post-merger SG 1.508% 518,323,608 650,072 7,823,301
T ota! Steam Plant 6,512,305,286 11.721,246.07 132,641,046

Hydro Production Plant:


Pre-merger Pacific SG 1,741% 193,097,504 280,147 3,367,816
Pre-merger Utah SG 2.233% 43,663,364 81279 978,391
Post-merger SG-P 2.184% 282,147,956 498,432 5,609,582
Post-merger SG-U 2-148% 84,673,400 193,942 2,327,866
Total Hydro Plant 603,582,224 1,053,800 12,283,654

Other Production Plant:


Pre-merger Utah SG 10234% 1,163.228 9,931 120.553
Post-merger SG 2602% 1,204,034,903 2,613.305 31,526,981
Post-merger Wind SG-W 4052%) 2,014,574,644 6,802,4D1 81,624,491
Post-merger SG 2,630,735
Total Other Plant ~02,760

Transmission Plant:
Pre-merger Pacific SG 1.934% 572,664,699 922,886 11,098,172
Pre-merger Utah SG 1.902% 653,829,306 1,036,601 12,462,046
Post-merger SG 1.975% 3,292,703,935 5,415,084 63,542,044
Total Transmission Plant 4,519,197,941 7,374,57017 87,102,262

Distribution Plant:
California CA 3.722% 225,694,182 699,094 8,261,747
Oregon OR 2.848% 1,765.503,866 4,186,639 49,438.358
Washmgton WA 3.120% 415,496,823 1,079,127 12.784,115
Eastern Wyoming WYP 2.830% 493,516,333 1,162,401 13,734,785
Utah UT 2.489% 2,432,045,182 5,039,092 59,516,820
Idaho ID 2.568% 279.609,880 597,742 7.087.293
Western Wyoming WYU 3044% 84,919,687 215,469 2,595,440
Total Distribution Plant 5,696,785,953 12,979,562.88 153,463,558

General Plant:
California CA 2.152% 16,438,382 29,437 292,849
Otegon OR 2.508% 157,869.851 330,002 3,693.739
Washington WA 3.287% 42,375,530 116,109 1.336.564
Eastern Wyoming WYP 3.644% 56,565,601 171,857 1 798084
Utah UT 2.165% 176,037,874 317,489 3,623,482
Idaho ID 2.221% 33,734,823 62,455 704.141
Western Wyoming WYU 2.768% 11,331,945 26.199 321.881
Pre-merger Pacific SG 3.606% 6,417,371 19,368 243,125
Pre-merger Utah SG 3289% 13,071.716 36,013 456,439
Post-merger SG 3.257% 165,271,346 448,059 5,416,756
General Office SO 6.378% 206.780,558 1,099.540 13,366,023
General Off1ce SG 2869% 4,056,892 9,726 120,218
General Office SG 3287%. 193,075 530 6,463
Customer Service CN 7940% 19,812,107 131,388 1,616,284
Fuel Related SE 3129% 578,216 1,516 19,227
Total General Plant 910,535,287 2,799,685.78 33,015,280

Mining Plant:
Coal Mine SE 3612'% 318,408,224 958,603 11,236,965
Total Mmlng Plant 318,408,224 958,603.27 11,236,965

Total Depreciation Expense 21,860,345,910 46,533,511 545,650,525

Page6114
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Jun 2010 - Dec 2011 Depreciation & Amortization Expens

Adjusted Depreciation Test Period


EPIS Balance Expense Depreciation
Descrietion Factor DEPE Rate Dec 2011 Dec 2011 Ex ense

AMORTIZATION EXPENSE

Intangible Plant:
California CA 0.000% 121,395
Customer Service CN 4.615% 121,525,700 466,961 5,584,771
Pre-merger Utah SG 2.788% 600,993 1,397 16,758
Pre-merger Pacific SG 0.000%
Idaho ID 1.440% 1,424,531 1,710 20,515
Oregon OR 0746% 1226,377 770 10,250
Fuel Related SE 8766% 3,340,620 24.425 295,770
Post-merger SG 3.928% 121,882,006 397.205 4,812,780
Rellcensrng SG-P 2.628% 97,648,030 213,946 2,582,280
Relicensing SG-U 3.320% 9,240,742 25,564 306,774
a! Office SO 4.795% 379,785,098 1,515,350 18,038,633
Utah UT 0.465% 2,769,076 1,074 12,892
Washington WA 0.071% 326,179 20 284
Eastern Wyoming WYP 10470"/0 1,341,339 11,703 140,440
"Western Wyoming WYU 0000%
Total Intangible Plant 741,232,086 2,660,124 31.822,147

Hydro Production Plant:


Pre-merger Pacific SG 0.000%
Post-merger SG-P 2.457% 5,782,363 11,841 142,090
Post-merger SG-U 6237% 714,026 3,711 44,532
Total Hydro Plant 6,496,389 15,552 186,623

Other Production Plant:


Post-merger SG 0_000%
Total Other Plant

General Plant:
California CA 14.851% 1,318,587 16,319 195,824
General Office CN 8.635% 3.413,504 24,562 294,749
Oregon OR 6174%, 8,844,601 45,503 546,040
General Office SO 6.615% 16,782,825 92,521 1,110,248
Utah UT 4118% 18,/02 64 770
Washington WA 3.715% 2.827,596 8,755 105,059
Eastern Wyoming WYP 6570% 8.041,271 44,029 528.343
Westem Wyoming WYU 2.773
Total General Plant 2,783,806

Total Amortization 789,030,132 2,907,660 34,792,575

Total Depreciation & Amortization 580,443,100


Ref. 6.1.3
Total Not Including Miningl 569,206,1351

Page6115
Rocky Mountain Power PAGE 6.2
Wyoming General Rate Case· December 2011
Depreciation/Amortization Reserve

TOTAL WYOMING
ACCOUNT IYilll. COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Steam Depreciation Reserve 108SP 3 (79,030,544) SG 15.842% (12,519,748)
Hydro Depreciation Reserve 108HP 3 (3,298,048) SG 15.842% (522,465)
Hydro Depreciation Reserve 108HP 3 (2,214,145) SG-P 15.842% (350,757)
Hydro Depreciation Reserve 108HP 3 (3,392,694) SG-U 15.842% (537,459)
Other Depreciation Reserve 1080P 3 (9,492,048) SG 15.842% (1,503,698)
Other Depreciation Reserve 1080P 3 (79,195,550) SG-W 15.842% (12,545,888)
Transmission Depreciation Reserve 108TP 3 (65,949,879) SG 15.842% (10,447,554)
Distribution Depreciation Reserve 108360 3 (1,107,754) WY Situs (107,066)
Distribution Depreciation Reserve 108361 3 (1,452,695) WY Situs (140,405)
Distribution Depreciation Reserve 108362 3 (17,004,526) WY Situs (1,643,510)
Distribution Depreciation Reserve 108363 3 (1,362) WY Situs (132)
Distribution Depreciation Reserve 108364 3 (19,312,918) WY Situs (1,866,619)
Distribution Depreciation Reserve 108365 3 (13,452,511 ) WY Situs (1,300,203)
Distribution Depreciation Reserve 108366 3 (6,205,790) WY Situs (599,798)
Distribution Depreciation Reserve 108367 3 (14,890,256) WY Situs (1,439,163)
Distribution Depreciation Reserve 108368 3 (22,589,714) WY Situs (2,183,325)
Distribution Depreciation Reserve 108369 3 (12,011,545) WY Situs (1,160,931 )
Distribution Depreciation Reserve 108370 3 (3,919,773) WY Situs (378,851)
Distribution Depreciation Reserve 108371 3 (185,179) WY Situs (17,898)
Distribution Depreciation Reserve 108373 3 (1,271,589) WY Situs (122,901 )
General Depreciation Reserve 108GP 3 6,845 CA 0.000%
General Depreciation Reserve 108GP 3 776,887 OR 0.000%
General Depreciation Reserve 108GP 3 (471,628) WA 0.000%
General Depreciation Reserve 108GP 3 (81,554) WY 100.000% (81,554)
General Depreciation Reserve 108GP 3 (458,164) UT 0.000%
General Depreciation Reserve 108GP 3 70,670 ID 0.000%
General Depreciation Reserve 108GP 3 376 WY 100.000% 376
General Depreciation Reserve 108GP 3 (908,060) SG 15.842% (143,852)
General Depreciation Reserve 108GP 3 5,186,126 SO 14.345% 743,947
General Depreciation Reserve 108GP 3 (554,201.62) CN 7.502% (41,576)
General Depreciation Reserve 108GP 3 25,146 SE 17.670% 4,443
Mining Depreciation Reserve 108MP 3 (5,972,430) SE 17.670% (1,055,305)
Depreciation sub-total (358,358,506) (49,961,891) 6.2.2

Populus to Terminal Removal:


Removal Costs 108TP 3 1,483,409 SG 15.842% 234,997

Description of Adjustment:

This adjustment steps forward the depreciation reserve through the test period. This adjustment reflects the 13 month average methodology
used for including electric plant in service items in rate base. The cost of removing facilities related to the Populus to Terminal project is also
included into results.
Rocky Mountain Power PAGE 6.2.1
Wyoming General Rate Case - December 2011
Depreciation/Amortization Reserve

TOTAL WYOMING
ACCOUNT ~ COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Intangible Amortization Reserve 1111P 3 (5,304,771 ) CN 7.502% (397,966)
Intangible Amortization Reserve 1111P 3 (20,515) ID 0.000%
Intangible Amortization Reserve 1111P 3 301,167 OR 0.000%
Intangible Amortization Reserve 1111P 3 (231,552) SE 17.670% (40,914)
Intangible Amortization Reserve 1111P 3 4,722,802 SG 15.842% 748,170
Intangible Amortization Reserve 1111P 3 (1,354,071 ) SG-P 15.842% (214,507)
Intangible Amortization Reserve 1111P 3 (306,774) SG-U 15.842% (48,598)
Intangible Amortization Reserve 1111P 3 (14,695,323) SO 14.345% (2,108,037)
Intangible Amortization Reserve 1111P 3 (10,740) UT 0.000%
Intangible Amortization Reserve 1111P 3 159,408 WA 0.000%
Intangible Amortization Reserve 1111P 3 (140,440) WY 100.000% (140,440)
Hydro Amortization Reserve 111HP 3 (142,090) SG-P 15.842% (22,509)
Hydro Amortization Reserve 111HP 3 (44,532) SG-U 15.842% (7,055)
General Amortization Reserve 111GP 3 (195,824) CA 0.000%
General Amortization Reserve 111GP 3 (294,749) CN 7.502% (22,112)
General Amortization Reserve 111GP 3 (546,040) OR 0.000%
General Amortization Reserve 111GP 3 (1,110,248) SO 14.345% (159,264)
General Amortization Reserve 111GP 3 (770) UT 0.000%
General Amortization Reserve 111GP 3 (105,059) WA 0.000%
General Amortization Reserve 111GP 3 (531,116) WY 100.000% (531,116)
Amortization sub-total (19,851,238) (2,944,350) 6.2.3

Total Depreciation and Amortization Reserve (378,209,744) (52,906,240)

Description of Adjustment:

This adjustment steps forward the amortization reserve through the test period. This adjustment reflects the 13 month average
methodology used for including electric plant in service items in rate base.
Page 6.2.2

Rocky Mountain Power


Wyoming General Rate Case - December 2011
Depreciation and Amortization Reserve Summary

Test Period
12 ME Jun 2010 Reserve Adjustment to
Descrietion Account Factor Reserve (13 Month Ayera~el Test Period

DEPRECIATION RESERVE

Steam Production Plant:


Pre-merger Pacific 108SP SG (813,982,921) (821,008,415) (7,025,494)
Pre-merger Utah 108SP SG (923,590,191 ) (937,091,515) (13,501,324)
Post-merger 108SP SG (590,134,067) (646,430,769) (56,296,703)
Post-merger 108SP SG (161,919,666) (164,126,688) (2,207,022)
Total Steam Plant (2,489,626,844) (2,568,657,388) (79,030,544)

Hydro Production Plant:


Pre-merger Pacific 108HP SG (130,113,612) (132,728,255) (2,614,643)
Pre-merger Utah 108HP SG (28,745,851) (29,429,256) (683,404)
Post-merger 108HP SG-P (56,264,836) (58,478,981) (2,214,145)
Post-merger 108HP SG-U (14,557,767) (17,950,461) (3,392,694)
Total Hydro Plant (229,682,066) (238,586,953) (8,904,886)

Other Production Plant:


Pre-merger Utah 1080P SG (1,402,617) (1,494,820) (92,202)
Post-merger 1080P SG (164,282,056) (171,373,063) (7,091,007)
Post-merger - Wind 1080P SG-W (149,638,357) (228,833,907) (79,195,550)
Post-merger 1080P SG (19,989,661 ) (22,298,500) (2,308,839)
Total Other Plant (335,312,691 ) (424,000,289) (88,687,599)

Transmission Plant:
Pre-merger Pacific 108TP SG (383,244,793) (391,706,495) (8,461,702)
Pre-merger Utah 108TP SG (382,320,045) (392,182,386) (9,862,341 )
Post-merger 108TP SG (381,768,849) (429,394,685) (47,625,835)
Total Transmission Plant (1,147,333,688) (1,213,283,567) (65,949,879)

Distribution Plant:
California 108364 CA (99,491,775) (106,513,139) (7,021,364)
Oregon 108364 OR (738,094,600) (776,816,845) (38,722,245)
Washington 108364 WA (176,181,211) (186,122,529) (9,941,317)
Eastern Wyoming 108364 WYP (181,241,185) (190,302,008) (9,060,823)
Utah 108364 UT (705,107,086) (747,162,397) (42,055,311)
Idaho 108364 10 (113,888,874) (118,593,447) (4,704,573)
Western Wyoming 108364 WYU (36,805,616) (38,705,594) (1,899,978)
Total Distribution Plant (2,050,810,348) (2,164,215,960) (113,405,611)

General Plant:
California 108GP CA (4,152,400) (4,145,555) 6,845
Oregon 108GP OR (47,064,247) (46,287,359) 776,887
Washington 108GP WA (16,035,498) (16,507,126) (471,628)
Eastern Wyoming 108GP WYP (16,913,366) (16,994,919) (81,554)
Utah 108GP UT (55,008,574) (55,466,738) (458,164)
Idaho 108GP 10 (10,409,805) (10,339,135) 70,670
Western Wyoming 108GP WYU (4,122,883) (4,122,507) 376
Pre-merger Pacific 108GP SG (5,599,016) (5,248,056) 350,960
Pre-merger Utah 108GP SG (10,606,563) (9,582,831 ) 1,023,732
Post-merger 108GP SG (48,088,814) (50,435,105) (2,346,291 )
General Office 108GP SO (68,415,333) (63,229,207) 5,186,126
General Office 108GP SG (2,312,731) (2,247,296) 65,435
General Office 108GP SG (36,460) (38,356) (1,896)
Customer Service 108GP CN (6,752,671 ) (7,306,872) (554,202)
Fuel Related 108GP SE (337,424) (312,278) 25,146
Total General Plant (295,855,786) (292,263,342) 3,592,444

Mining Plant:
Coal Mine 108MP SE (174,760,127) (180,732,558) (5,972,430)
Total Mining Plant (174,760,127) (180,732,558) (5,972,430)

Total DepreCiation Reserve (6,723,381,550) (7,081,740,056) (358,358,506)


Ref 6.2
Page 6,2,3

Rocky Mountain Power


Wyoming General Rate Case - December 2011
Depreciation and Amortization Reserve Summary

Test Period
12 ME Jun 2010 Reserve Adjustment to
Descrietion Account Factor Reserve (13 Month Average) Test Period

AMORTIZATION RESERVE

Intangible Plant:
California 1111P CA
Custorner Service 1111P CN (92,217,337) (97,522,109) (5,304,771 )
Idaho 1111P ID (746,432) (766,947) (20,515)
Pre-merger Utah 1111P SG (341,017) (357,775) (16,758)
Oregon 1111P OR (40,917) 260,251 301,167
Fuel Related 1111P SE (1,149,082) (1,380,634) (231,552)
Post-merger 1111P SG (44,050,746) (39,311,186) 4,739,560
Hydro Relicensing 1111P SG-P (12,762,121) (14,116,193) (1,354,071 )
Hydro Relicensing 1111P SG-U (3,267,188) (3,573,962) (306,774)
General Office 1111P SO (255,362,873) (270,058,196) (14,695,323)
Pre-merger Pacific 1111P SG
Utah 1111P UT (22,619) (33,359) (10,740)
Washington 1111P WA (1,687) 157,721 159,408
Eastern Wyoming 1111P WYP (136,319) (276,759) (140,440)
Western Wyoming 1111P WYU
General Office 1111P SG (94,032) (94,032)
Total Intangible Plant (410,192,371) (427,073,180) (16,880,809)

Hydro Production Plant:


Pre-merger Pacific 111HP SG
Post-merger 111HP SG-P (72,565) (214,656) (142,090)
Post-merger 111HP SG-U (413,842) (458,374) (44,532)
Total Hydro Plant (486,407) (673,030) (186,623)

Other Production Plant:


Post-merger 1110P SG
Total Other Plant

General Plant:
California 111GP CA (963,210) (1,159,034) (195,824)
General Office 111GP CN (2,594,958) (2,889,707) (294,749)
General Office 111GP SG
Oregon 111GP OR (7,037,718) (7,583,758) (546,040)
General Office 111GP SO (10,443,217) (11,553,465) (1,110,248)
Utah 111GP UT (11,399) (12,169) (770)
Washington 111GP WA (1,484,032) (1,589,091 ) (105,059)
Eastern Wyoming 111GP WYP (6,558,364) (7,086,707) (528,343)
Western Wyoming 111GP WYU (31,578) (34,351) (2,773)
Total General Plant (29,124,475) (31,908,280) (2,783,806)

Total Amortization Reserve (439,803,253) (459,654,490) (19,851,238)


Ref 6,2.1

Total Depreciation & Amortization Reserve (7,163,184,803) (7,541,394,546) (378,209,744)


Ref. 6.2.11
Rocky Mountain Power
Wyoming General Rate Case - December 2011
Jun 2010 - Dec 2011 Depreciation & Amortization Reserve

Adjusted Adjusted Adjusted Adjusted Adjusted Adjusted


Reserve Balance Reserve Balance Reserve Balance Reserve Balance Reserve Balance Reserve Balance
Description Factor Jun 2010 Adjustments Jul2010 Adjustments Aug 2010 Adjustments Sep 2010 Adjustments Oct 2010 Adjustments Nov 2010

DEPRECIATION RESERVE

Steam Production Plant:


Pre-merger Pacific SG (813,982,921) (593,534) (814,576,455) (591,535) (815,167,989) (589,536) (815.757,525) (587537) (816,345,062) (585,537) (816,930,599)
Pre-merger Utah SG (923,590,191) (1,132,874) (924,723,065) (1,131,208) (925,854,272) (1,129,541) (926,983,813) (1,127,875) (928, 111 ,688) (1,126,208) (929,237,896)
Post-merger SG (587,899,866) (4,282,730) (592,182,596) (4,297,454) (596,480,051) (4,305,467) (600.785,517) (4,310,155) (605,095,672) (4,371,031) (609,466,703)
Geothermal - Blundell SG (2,234,200) (40,045) (2,274,246) (40,020) (2,314,265) (39,994) (2,354,260) (39,969) (2,394,229) (39,943) (2,434,172)
Pollution Control Equipment SG (5,000) (5,000) (15,859) (20,858) (23,136) (43,995) (25,497) (69,491) (117,229) (186,721)
Pollution Control Equipment SG
Post-merger SG [161,919,§66] , (184,952)_ [1,62,104,618) (184,743) (162,289,361) (184,433) (162,473,794) (184,463) (162,658,257) (184,366) (162,842,623)
Total Steam Plant (2,489,626,844) (6,239,135) (2,495,865,979) (6,260,819) (2,502,126,798) (6,272.107) (2,508,398,905) (6,275,494) (2,514,674,398) (6,424,315) (2,521,098,714)

Hydro Production Plant:


Pre-merger Pacific SG (130,113,612) (218,383) (130,331,996) (218,292) (130,550,287) (218,200) (130,768,487) (218,108) (130,986,595) (218,016) (131,204,611)
PI e-merger Utah SG (28,745,851) (57,190) (28,803,041) (57,143) (28,860,184) (57,097) (28,917,281) (57,051) (28,974,332) (57,004) (29,031,336)
Post-merger SG-P (56,301,082) (509,905) (56,810,987) (498,472) (57,309,459) (510,315) (57,819,774) (504,430) (58,324,204) (521.497) (58,845,700)
Post-merger SG-U (14,521,5~1J ,G79,9!l,7L (