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Rocky Mountain Power

Exhibit RMP___(BSD-1)
Docket No. 10-035-89
Witness: Brian S. Dickman

BEFORE THE PUBLIC SERVICE COMMISSION


OF THE STATE OF UTAH

ROCKY MOUNTAIN POWER

____________________________________________

Exhibit Accompanying Direct Testimony of Brian S. Dickman

Incremental Revenue Requirement

August 2010
Rocky Mountain Power
Exhibit RMP___(BSD-1) Page 1 of 18
Docket No. 10-035-89
Witness: Brian S. Dickman
Page 1.0
Rocky Mountain Power
Utah Major Plant Addition Filing
Revenue Requirement Summary

Ordered Results
Docket No. 09-035-23 Docket NO.1 0-035-13 Docket No. 10-035-89
GRC Price MPA 1 Cumulative Populus to Ben MPA 2 Cumulative
Utah Allocated Results Revenue Lomond Dunlap i Wind Revenue
Increase and
June 2010 MPA 1 Projects Requirement
MPA 1 Modeling Requirement Transmission Plant
Rolled In Method

1 Operating Revenues
2 General Business Revenues 1,474,247,217 32,422,751 1,506,669,968 1,505,669,968
4 Special Sales 314,026,031 (192,491) 313,833,540 (578,575) 1,748,066 315,003,031
5 Other Operating Revenues 70,034,139 70,033,837
Total Operating Revenues 1.858,307,387 1,890,537,345

Operating Expenses'
9 Steam Production 379,246,536 464,490 379,711,026 (248,354) (456,626) 379,006,046
11 Hydro Production 16,629,616 15,629,616 15,629,616
12 Other Power Supply 452,365,703 172,508 452,538,211 (902.327) (105.529) 451,530,355
13 Transmission 79,212,281 6,402 79,218,682 69,172 18,365 79,306,220
14 Distribution 93,316,163 93,316,163 93,316,163
15 Customer Accounting 38,777,607 38,777,607 38,777,607
16 Customer Seivice & Info 6,667,360 6,667,360 6,667,360
18 Administrative & General 67,355,144 (13,005) 67,342,139 (12,977) (6,011) 67,323,151
20 Totai O&M Expenses 1,132,570,410 630,395 1,133,200,805 (1,094.486) (549.801) 1,131,556,518
21
22 Depreciation 190,810,655 5,186,690 196,996,345 4,491,005 4,254,218 204,741,568
23 Amortization 20,779,978 (2,033) 20,777,945 (2.029) (940) 20,774,977
24 Taxes Other Than Income 41,832,396 561,738 42,394,134 1,789,272 509,572 44,692,978
25 Income Taxes - Federal (7,755,187) 10,852,869 (9,869,098) (6,771,416) (9,013,945) (14,213,112) (29,998,473)
26 Income Taxes. State 781,123 1,409,330 (1,720,371) 470,082 (1,224,845) (1,496,544) (2,251,307)
27 Income Taxes - Def Net 110,824,046 (0) 6,667,456 117,491,502 5,712,498 10,874,065 134,078,065
28 Investment Tax Credit Ad) (1,531,508) (1,531,508) (1,531,508)
29 Misc Revenue & Expense (4.931.444) (266,388) (5,197,832) (4) (2) (5,197,837)
31 Total Operating Expenses 1,483,380,469 12,262,199 1,187,389 1,496,830,057 657,466 (622.542) 1,496,864,981
32
33 Operating Rev For Return 374,926,918 20,160,552 (1,380,182) 393,707,289 (1,194,801) 3,134,027 395,646,514
34
35 Rate Base
36 Electric Plant ln Service 8,093,683,456 213,817,334 8,307,500,789 225,402,175 108,772,405 8,641,675,369
37 Plant Heid for Future Use 6,999,414 6,999,414 6,999,414
38 Misc Deferred Debils 28,619,552 (569) 28,618,982 (568) (263) 28,618,151
39 Elec Plant Acq Adj 27,288,499 27,288,499 27,288,499
41 Prepayments 16,616,606 (2,305) 16,614,301 (2.300) (1.065) 16,610,936
42 Fuel Stock 68,522,280 68,522,280 68,522,280
43 Material & Supplies 71,676,429 11 71,676,440 11 5 71,676,457
44 Working Capital 21,723,715 179,375 (215.628) 21,687,462 (542,969) (258.559) 20,885,934
45 Weatherization Loans 5,878,175 0 5,878,175 0 0 5,878,175
46 Misc Rate Base 1,724,615 1,724,615
48 Total Electric Plant 179,375 213,598,842 8,556,510,958 224,856,348 108,512,523 8,889,879,829
49
50 Rate Base Deductions
51 Accum Prav For Depree (2,575,324,694) 6,559,602 (2,568,765,092) (2,699,657) (3,026,104) (2,574,490,853)
52 Accum Prov For Amort (177,915,781) 21,062 (177,894,719) 21,017 9,735 (177,863,967)
53 Accum Def Income Tax (908,973,064) (6,859,818) (915,832,882) (3,020,272) (11,810,665) (930,663,819)
54 Unamortized ITC (141,519) (141,519) (141,519)
55 Customer Adv For Consl (10,796,809) (10,796,809) (10,796,809)
56 Customer Service Deposits (10,056,592) (10,056,592) (10,056,592)
57 Misc Rate Base Deductions (31,081,781) (210.917) (31,292,698) 2,976 1,378 (31,288,344)
59 Total Rale Base Deductions (3,714,290,241 ) (490.ü?0) (3,714,780,311 ) (5,695.936) (14,825,656) (3,735,301,903)
60
61 Total Rate Base 4,628,442,499 179,375 213,108,772 4,841,730,647 219,160,413 93,686,866 5,154,577,926
62
63 Return on Rate Base 8.100% 0.435% -0.404% 8.132% -0.376% ~0.080% 7.676%
65 Return on Equity 10.141% 0.853% ~0.793% 10.202% ~0.737% .0.157% 9.308%
66
67 TAX CALCULATION
68 Operating Revenue 477,245,393 32,422,751 (6,302,195) 503,365,949 (5,721,093) (1,701,564) 495,943,292
70 Interest (AFUDC) (48,936,104) 75,069 (48,861,034) 69,839 31,245 (48,759,950)
71 Interest 134,792,280 5,224 6,206,282 141,003,785 6,382,521 2,728,405 150,114,711
72 Schedule "M" Additions 313,305,900 5,650,332 318,956,232 4,514,414 4,313,666 327,784,313
73 Schedule '"MH Deductions 657,332,791 22,984,580 680,317,371 19,319,935 32,815,973
74 Income Before Tax 47,362,326 32,417,527 (29,917,794) 49,862,060 (26,978,974) (32,963,520)
75
76 State Income Taxes 781,123 1,409,330 (1,720,371) 470,082 (1,224,845) (1,496,544) (2,251,307)
77 Taxable Income 46,581,203 31,008,197 (28,197,423) 49,391,977 (25,754,129) (31.466,977) (7,829,128)
79 Federal Income Taxes + Other (7,755,187) 10,852,869 (9,869,098) (6,771,416) (9,013,945) (14,213,112) (29,998,473)

INCREMENTAL IMPACT. ROLLED IN ALLOCATION (124.070) 30,924,070 30,800,000 31,439,413 7,551,480 38,990,894

MPA 1 AND MPA 2 COMBINED IMPACT 69,790,894


Rocky Mountain Power
Exhibit RMP___(BSD-1) Page 2 of 18
Docket No. 10-035-89
Witness: Brian S. Dickman
Rocky Mountain Power Page 2.0
Major Plant Addition Filing
Populus to Ben Lomond Transmission Line

PLANT ADDITIONS:
ACCOUNT ~ TOTAL
COMPANY FACTOR FACTOR %
UTAH
ALLOCATED REF#

Transmission Plant in Service 355 3 548,138,001 SG 41.1304% 225,451,494 2.2


Transmission Plant Depreciation Reserve 108TP 3 (7,054,647) SG 41.1304% (2,901,606) 2.2
Removal Costs 108TP 3 476,689 SG 41.1304% 196,064
541,560,043 222,745,952

Transmissjon Plant Deprecjation Expense 403TP 3 10,921,814 SG 41.1304% 4,492,189 2.2

OTHER ADJUSTMENTS EXPENSE:


Transmissjon Expense (O&M) 571 3 140,000 SG 41.1304% 57,583 2.3

Net Power Costs:


Post-Merger Firm - Sales for Resale 447 3 (1,406,684) SG 41.1304% (578,575) 2.5
Post-merger Firm - Purchased Power 555 3 819,320 SG 41.1304% 336,990 2.5
Non-Firm Wheeljng 565 3 28,267 SE 41.0007% 11,590 2.5
Fuel Consumed - Coal 501 3 (81,931 ) SE 41.0007% (33,592) 2.5
Fuel Consumed - Gas 501 3 (484,622) SE 41.0007% (198,699) 2.5
Natural Gas Consumed 547 3 (2,680,418) SE 41.0007% (1,098,990) 2.5
Sjmple Cycle Combustion Turbines 547 3 (342,255) SE 41.0007% (140,327) 2.5
Cholla / APS Exchange 501 3 (39,179) SE 41.0007% (16,064) 2.5
(1,374,134) (560,517)

OTHER ADJUSTMENTS REVENUE:


Other Electric Revenues (Wheeling) 456 3 101,000 SG 41.1304% 41,542

TAX ADJUSTMENTS:
Property Tax 408 3 4,340,000 GPS 41.4109% 1,797,234 2.4

Tax Additions:
Book Schedule M Additjon SCHMAT 3 10,921,814 SG 41.1304% 4,492,189
Tax Schedule M Deduction SCHMDT 3 47,239,276 SG 41.1304% 19,429,715
Deferred Tax Expense 41010 3 14,009,939 SG 41.1304% 5,762,348
Beg/End Avg Accum Def Inc Tax Bal 282 3 (7,472,079) SG 41.1304% (3,073,298)

State Income Tax Adjustment 40911 3 (6,126,584) SG 41.1304% (2,519,890)

Description of Adjustment:

The Populus to Ben Lomond double circuit 345 kV transmission line is the northern sub-segment of the 135 mile transmission
line being built between Populus Substation near Downey, Idaho and Terminal Substation near Salt Lake City, Utah. The
scope includes construction of a new 345 kV double circuit transmission line using mono-pole construction and construction of
a new substation near Downey, Idaho.
Rocky Mountain Power
Major Plant Addition Filing
Populus to Ben Lomond Transmission Line

Descri~ Factor Depreciation Rate Oct2010 Nov 2010 Dec 2010 Jan 2011 Feb2011 Mar2011 Apr2011 May 2011 Jun 2011 Jul2011 Aug 2011

Transmission Plant:
Land 5G 10,117,588 10,117,588 10,117,588 10,117,588 10.117,588 10,117,588 10,117,588 10.117,588 10,117,588 10,117,588 10,117,588
Land Rights 5G 38.132,874 38,132,874 38,132,874 38,132,874 38,132,874 38,132,874 38,132,874 38,132,874 38,132,874 38,132,874 38,132,874
Non-Land 5G 96.948.545 499,887,539 499,887,539 499,887.539 499,887,539 499,887,539 499,887,539 499,887,539 499,887,539 499,887,539 499,887,539
Total Transmission Plant 145.199.007 548.138.001 548.138,001 548,138.001 548,138.001 548.138,001 548.138.001 548,138,001 548,138,001 548.138.001 548.138.001

Depreciation Expense:
Land Rights 5G 2.03% 32.254 64,508 64.508 64.508 64.508 64.508 64.508 64.508 64.508 64.508 64.508
Non-Land 5G 2.03% 82,002 504,824 845,643 845.643 845,643 845,643 845.643 845,643 845,643 845.643 845.643
Total Depreciation Expense 114.256 569,332 910,151 910,151 910.151 910.151 910.151 910,151 910.151 910.151 910,151

Depreciation Reserve:
land Rights 5G (32.254) (96.762) (161.270) (225,778) (290,287) (354,795) (419.303) (483.811) (548.319) (612.827) (677.335)
Non-Land 5G (82,002) (586.826) (1.432.469) (2.278.112) (3,123.755) (3.969,399) (4.815.042) (5.660.685) (6,506,328) (7.351 ,971) (8.197.614)
Total Depreciation Reserve (114,256) (683,588) (1.593.740) (2.503.891 ) (3.414.042) (4.324,193) (5,234.344) (6.144.496) (7.054.647) (7.964.798) (8,874.949)
Docket No. 10-035-89
Rocky Mountain Power

Witness: Brian S. Dickman

Page 2,1
Exhibit RMP___(BSD-1) Page 3 of 18
Rocky Mountain Power
Major Plant Addition Filing
Populus to Ben Lomond Transmission Line

FACTS:.
$54$,138,001
Oct.10 & Nov.10
$47,346,332

Description Factor Depreciation Rate Sep2011 Oct2011 Nov 2011 Dec 2011 13 M Average

Transmission Plant:
Land 5G 10,117,588 10,117.588 10.117,588 10,117,588 10,117,588
Land Rights 5G 38,132,874 38,132.874 38,132,874 38,132,874 38,132,874
Non-land SG 499,887,539 499,887,539 499.887.539 499,887,539 499,887.539
Total Transmission Plant 548,138,001 548.138.001 548.138.001 548.138.001 548,138.001
Ref 2.0

Depreciation Expense: 12 MEnding 1212011


Land Rights 5G 2.03% 64.508 64.508 64.508 64.508 774,097
Non-Land 5G 2.03% 845,643 845,643 845,643 845.643 10,147.717
Total Depredatjon Expense 910.151 910.151 910,151 910.151 10.921.814
Ref 2.0

Depreciation Reserve: 13 M Average


land Rights SG (741.843) (806.351) (870.860) (935.368) (548.319)
Non-Land SG (9.043.257) (9.888.900) (10.734.543) (11.580.186) (6,506.328)
Total Depredatjon Reserve (9,785.100) (10.695.252) (11.605.403) (12,515,554) (7.054.647)
Ref2.0
Docket No. 10-035-89
Rocky Mountain Power

Witness: Brian S. Dickman

Page 2.2
Exhibit RMP___(BSD-1) Page 4 of 18
Rocky Mountain Power
Exhibit RMP___(BSD-1) PagePage 2.3
5 of 18
Docket No. 10-035-89
Witness: Brian S. Dickman
Rocky Mountain Power
Utah Major Plant Addition Filing
Populus to Ben Lomond O&M

IncrementaIO&M:
Transmission Line $ 90,000
Populus Substation 50,000
$ 140,000
Ref 2.0

- Transmission Line O&M includes aerial safety patrols, detail ground patrol, and miscellaneous
minor corrections of conditions found.
- Populus Substation O&M includes preventative maintenance, corrective maintenance and other
operational expenses.
Rocky Mountain Power
Exhibit RMP___(BSD-1) Page 6 of 18
Page 2.4

Docket No. 10-035-89


Witness: Brian S. Dickman
Rocky Mountain Power
Major Plant Addition Filing
Property Tax Allocable to Transmission Segments

Populus Stateline
Total to Stateline to Ben Lomond
Investment in lines portion (a) 457,829,684 166,289,213 291,540,471

assessed value (c) = (a) * (b)


tax rate (d) 0.83% 1.20%
Annual tax assocjated wjth project (rounded) (e) = (c) * (d) 3,619,000 1,094,000 2,525,000

Populus Substation cost (a) 79,385,641


assessment ratio (b) 78.80%
assessed value (c) = (a) * (b) 62,555,885
tax rate 0.9634%
Annual tax associated with project (rounded) (e) = (c) * (d) 603,000

Borah Substation cost (a) 10,922,676


assessment ratio (b) 78.80%
assessed value (c) = (a) * (b) 8,607,069
tax rate 1.3894%
Annual tax associated with project (rounded) (e) = (c) * (d) 120,000

Tax Associated with Rate Effective Period 4,340,000 I


Ref 2.0

weighted average
tax rate

Box Elder 54.33 m (f) 1.2040% (j) = (f)/(h)*(j) 1.20%


Weber .23 m (g) 1.3110% (k) = (g)/(h)*(j) 0.01%
Total UT mileage 54.56 m (h)
Composite tax rate 1.20%

weighted average
tax rate

Bannock 6.31 m (m) 0.9790% (p) =(m)/(o)*(I) 0.20%


Oneida 24.81 m (n) 0.7980% (q)=(n)/(o)*(I) 0.64%
TotallD mileage 31.12 m (0)
Composite tax rate 0.83%
Rocky Mountain Power
Major Plant Addition Filing
Net Power Cost Adjustment
Populus to Ben Lomond Project & Dunlap I Wind Project (1) (2) (3) (4) (5) (6) (7) (8)
Commission Normalized MPA#1 Revised NPC Populus to Terminal Revised NPC Dunlap I Wind Project Total
Ordered NPC Costs From Adjustment Including Adjustment Including Populus to Terminal Adjustment Adjustment
Description Account Docket 09~03s..13 MPA Fîling #1 (2). (1) Populus to Terminal (4) - (2) and Dunlap i Wind Project (6) - (4) (3) +(5) + (7) Factor
Sales for Resale (Account 447)
Existing Firm Sales PPL 447.12 20,042,725 20,042,725 0 20,042,725 0 20,042,725 0 0 SG
Existing Finn Sales UPL 447.122 25,490,589 25,490,589 0 25,490,589 0 25,490,589 0 0 SG
Post-merger Firm Sales 447_13.447.14,447.2,447_61,447.62 712,559,928 712,091,928 (468.001) 710,685,244 (1.406.684) 714,935,301 4,250,057 2,375,372 SG
Non-firm Sales 447.5 0 0 0 0 SE
T ransmîssíon Services 447.9 0 0 0 0 S
On-system Wholesale Sales 447.1 0 0 0 0 S
Total Revenue Adjustments 758,093,242 757,625,242 (468.001) 756,218,558 (1.406.6~ 760,468,615 4,250,057 2,375,372

Purchased Power (Account 555)


Existing Firm Demand PPL 555.66 67,742,739 67,742,739 0 67,742,739 0 67,742,739 0 0 SG
Existing Finn Demand UPL 555.68 45,678,761 45,678,761 0 45,678,761 0 45,678,761 0 0 SG
Existing Finn Energy 555.65,555.69 59,408,930 59,408,930 0 59,408,930 0 59,408,930 0 0 SE
Post-merger Firm 555,555.55,555.61,555.62,555.67 323,959,280 324,323,571 364,292 325,142,891 819,320 321,690,840 (3.452.05n (2.268.440) SG
Secondary Purchases 555.7,555.25 0 a 0 0 SE
Seasonal Contracts 7,467,740 7,467,740 0 7,467,740 0 7,467,740 0 0 SG
Other Generatìon 28,284,029 28,284,029 0 28,284,029 a 30,624,748 2,340,718 2,340,718 SG
SPA Regional Adjustments 555.11,555.12,555.133 0 0 0 0 S
Total Purchased Power Adjustment 532,541,480 532,905,771 364,292 533,725,091 819,320 532,613,758 (1.111.33$) 72.279

Wheeling (Account 565)


Existing Finn PPL 565.26 40,241,889 40,241,889 0 40,241,889 0 40,241,889 0 0 SG
Existing Firm UPL 565_27 408,870 408.870 0 408,870 0 408,870 0 0 SG
Post-merger Finn 565_0,565.46,565.1 97,743,483 97,743.483 0 97,743.483 0 97,743,483 0 0 SG
Non-firm 565.25 940,602 939,662 (939) 967,930 28,267 982,627 14,697 42,025 SE
Total Wheeling Expense Adjustment 139,334,844 139,333,904 (939) 139,362,172 28,267 139,376,869 14,697 42,025

Fuel Expense (Accounts 501, 503 and 547)


Fuel Consumed - Coal 501.1,501.11 562,077,435 561,865,502 (211.933) 561,783,571 (81.931) 561,086,835 (696.73~;¡ (990.599) SE
Fuel Consumed - Gas 501.35 13,604,040 13,609,832 5,791 13,125,209 (484.622) 12,776,459 (348.75)) (827.581) SE
Steam From Other Sources 503 3,774,004 3,774,004 0 3,774,004 0 3,774,004 0 0 SE
Natural Gas Consumed 547 443,376,923 443,429,904 52,981 440,749,486 (2.680.418) 439,426,033 (1.323.45~) (3.950.890) SE
Simple Cycle Combustìon Turbines 547 11,877,835 11,880,154 2,319 11.537,899 (342.255) 11,276,003 (261.899) (601.833) SE
Cholla/APS Exchange 501,501.1,501.2,501.45 54,449,272 54,452,952 3,680 54,413,773 (39.179) 54,345,558 (68.219) (103.715) SE
Miscellaneous Fuel Costs 501,501.15,501.2,501.3,501.4,501.45 0 0 0 0 SE
Total Fuel Expense 1,089,159,510 1,089,012,348 (147,162) 1,085,383,943 (3.628.405) 1,082,684,891 (2.699.05~1 (6.474.618)

Net Power Cost 1,002,942,591 1,003,626,782 684,191 1,002,252,647 (1.374.134) 994,206,903 (8,045,744) (8.735.687)
Ref JAM Model Ref 2.0 Ref3lO
Docket No. 10-035-89
Rocky Mountain Power

Witness: Brian S. Dickman

Page 2.5
Exhibit RMP___(BSD-1) Page 7 of 18
Rocky Mountain Power
Exhibit RMP___(BSD-1) Page 8 of 18
Docket No. 10-035-89
Witness: Brian S. Dickman
Rocky Mountain Power Page 3.0
Major Plant Addition Rate Case
Dunlap i Wind Plant

TOTAL UTAH
ACCOUNT IYi2.@ COMPANY FACTOR FACTOR % ALLOCATED REF#
PLANT ADDITIONS:

Transmissjon Plant in Service 355 3 10,806,009 SG 41.1304% 4,444,558 3.2


Other Wjnd Plant Depreciation Reserve 1080P 3 (7,172,024) SG 41.1304% (2,949,884) 3.2
Transmjssion Plant Depreciatjon Reserve 108TP 3 (191,942) SG 41.1304% (78,946) 3.2
257,148,857 105,766,420

4030P "" 10,125,210 S8 41.1304% 4,164,542 3.2


Other Wind Deprecjation Expense
Transmjssion Depreciatjon Expense 403TP 3 219,362 SG 41.1304% 90,225 3.2
10,344,572 4,254,766

OTHER ADJUSTMENTS:
Other Wjnd Expense (O&M) 549 3 2,435,111 SG 41.1304% 1,001,572 3.3
Transmjssion Expense (O&M) 571 3 30,000 SG 41.1304% 12,339 3.3

Net Power Costs:


Post-Merger Fjrm - Sales for Resale 447 3 4,250,057 SG 41.1304% 1,748,066 2.5
Post-merger Firm - Purchased Power 555 3 (3,452,051 ) SG 41.1304% (1,419,843) 2.5
Other Generation - Purchased Power 555 3 2,340,718 SG 41.1304% 962,747 2.5
Non-Firm Wheeljng 565 3 14,697 SE 41.0007% 6,026 2.5
Fuel Consumed - Coal 501 3 (696,736) SE 41.0007% (285,667) 2.5
Fuel Consumed - Gas 501 3 (348,751) SE 41.0007% (142,990) 2.5
Natural Gas Consumed 547 3 (1,323,453) SE 41.0007% (542,625) 2.5
Sjmple Cycle Combust jon Turbjnes 547 3 (261,896) SE 41.0007% (107,379) 2.5
Cholla / APS Exchange 501 3 (68,216) SE 41.0007% (27,969) 2.5
(8,045,744) (3,305,767)

REC REVENUE:
Incremental Dunlap i REC Revenues 456 3 1,320,919 SG 41.1304% 543,300 3.4

Re-allocalion for Non-RPS States 456 3 535,511 SG 41.1304% 220,258 3.4

Adjustment for CA RPS Bankjng 456 3 (33,184) CA 0.0000% 3.4

Adjustment for OR RPS Banking 456 3 (502,327) OR 0.0000% 3.4


220,258

TAX ADJUSTMENTS:
Property Tax 408 3 1,240,000 GPS 41.4109% 513,495 3.5

Book Schedule M Addjtion SCHMAT 3 10,344,572 SG 41.1304% 4,254,766


Tax Schedule M Deduction SCHMDT 3 79,904,697 SG 41.1304% 32,865,142
Deferred Tax Expense 41010 3 26,537,447 S8 41.1304% 10,914,965
Beg/End Avg Accum Def Inc Tax Bal 282 3 (28,817,727) SG 41.1304% (11,852,854)

Federal Renewable Energy Tax Credjt 40910 3 (7,779,326) SG 41.1304% (3,199,670) 3.6

State Income Tax Adjustment 40911 3 3,702,543 SG 41.1304% 1,522,872

Description of Adjustment:

The Dunlap I Wind project includes the permitting, land costs, wind turbines, placement and installation of the wind turbines,
plant construction, interconnection facilities, and on-site support facilities. The site is located in Carbon County, Wyoming, 8
miles north of Medicine Box. The 111 MW project has a planned commercial operation date of October 2010.
Rocky Mountain Power
Major Plant Addition Rate Case
Dunlap i Wind Plant

FACTS:
253,706,813
10,806,009
Oct. 1, 2010
Aug. 31, 2010

AFUDC $14,304,136
AFUDC $180,317

Description Factor Depreciation Rate AU92010 Sep 2010 Oct 2010 Nov 2010 Dec 2010 Jan 2011 Feb 2011 Mar 2011 Apr 2011 May 2011

PLANT ADDITIONS:
Other Wind Plant:
Land SG 4.317,405 4.317,405 4.317,405 4.317,405 4.317,405 4,317.405 4.317,405 4.317,405
Land Rights SG 519,984 519.984 519.984 519.984 519,984 519'.984 519.984 519.984
Non-Land SG 248.869,423 248,869,423 248,869,423 248.869,423 248.869,423 248,869,423 248,869,423 248,869,423
Transmission Non-Land SG 10,806.009 10,806,009 10.806.009 10.806,009 10,806.009 10.806.009 10.806,009 10.806,009 10.806,009 10,806,009
Total Plant 10.806.009 10.806,009 264,512,822 264,512.822 264.512.822 264,512.822 264.512.822 264.512.822 264.512.822 264,512.822

Depreciation Expense:
Land Rights SG 4.06% 880 1,759 1.759 1.759 1.759 1.759 1,759 1,759
Non-Land SG 4.06% 421,004 842.008 842,008 842.008 842,008 842.008 842.008 842,008
TransmJssion Non-Land SG 2.03% 9,140 18.280 18.280 18.280 18.280 18.280 18.280 18.280 18.280 18.280
Total Depreciation Expf'nse 9.140 18.280 440.164 862.048 862,048 862.048 862,048 862.048 862.048 862.048

Depreciation Reserve:
Land Rights SG (880) (2.639) (4.398) (6.157) (7.917) (9,676) (11,435) (13,195)
Non-Land SG (421.004) (1,263,012) (2.105,021) (2.947.029) (3,789.037) (4.631.045) (5,473.053) (6,315.062)
Transmission Non-Land SG (9,140) (27,420) (45.700) (63,981) (82.261) (100.541) (118.821) (137.101) (155.3a1) (173,662)
Total Depreciation Reserve (9.140) (27,420) (467,584) (1.329.632) (2.191.679) (3.053.727) (3.915,775) (4.777.822) (5,639,8-r0) (6.501.918)
Docket No. 10-035-89
Rocky Mountain Power

Witness: Brian S. Dickman

Page 3.1
Exhibit RMP___(BSD-1) Page 9 of 18
Rocky Mountain Power
Major Plant Addition Rate Case
Dunlap I Wind Plant

$
$

Description Factor Depreciation Rate Jun 2011 Jul2011 Aug 2011 Sep 2011 Oct 2011 Nov2011 Dec 2011 13 M Average

PLANT ADDITIONS:
Other Wind Plant:
Land 5G 4,317.405 4.317.405 4.317.405 4.317.405 4,317.405 4,317.405 4.317.405 4,317,405
Land Rights 5G 519,984 519.984 519.984 519.984 519.984 519.984 519.984 519,984
Non-Land 5G 248,869.423 248.869.423 248,869.423 248.869.423 248.869.423 248,869.423 248.869,423 248,869,423
5G 10.806,009 10,806,009 10,806.009 10,806.009 10.806.009 10.806.009 10.806,009 10,806,009
Transmission Non-Land
Total Plant 264.512.822 264.512,822 264.512,822 264,512.822 264.512.822 264,512.822 264.512.822 264.512,822
Ref 3.0

12 MEnding 1212011
Depreciation Expense:
Land Rights 5G 4.06% 1,759 1,759 1.759 1,759 1,759 1.759 1.759 21,111
Non-Land 5G 4.06% 842,008 842.008 842.008 842.008 842.008 842.008 842,008 10,104,099
Transmission Non-Land 5G 2.03% 18,280 18.280 18,280 18.280 18.280 18,280 18.280 219,362
862,048 862,048 862.048 862,048 862.048 862,048 862.048 10,344.572
Total Depreciation Expense
Ref 3.0

Depreciation Reserve: 13 M Average


Land Rights 5G (14.954) (16.713) (18.472) (20.232) (21.991) (23.750) (25.510) (14,954)
Non-Land 5G (7.157.070) (7.999.078) (8.841,086) (9.683,094) (10,525,103) (11,367,111) (12.209.119) (7,157,070)
Transmission Non-Land 5G (191,942) (210.222) (228.502) (246.782) (265.062) (283,343) (301.623) (191,942)
Total Depreciation Reserve (7.363.965) (8.226,013) (9.088.061) (9.950,108) (10,812,156) (11,674,204) (12.536.251) (7,363.965)
Ref 3.0
Docket No. 10-035-89
Rocky Mountain Power

Witness: Brian S. Dickman

Page 3.2
Exhibit RMP___(BSD-1) Page 10 of 18
Rocky Mountain Power
Exhibit RMP___(BSD-1) PagePage
11 of 3.3
18
Docket No. 10-035-89
Witness: Brian S. Dickman
Rocky Mountain Power
Utah Major Plant Addition Filing
Dunlap I Wind Project O&M

IncrementaIO&M:
Labor $ 68,000
Employee Expenses 2,000
Materials 85,000
Contracts 2,067,111
Other (Land leases and utilities) 213,000
$ 2,435,111
Ref 3.0

Transmission Expense 30,000


Ref 3.0

- Transmission O&M includes equipment preventative maintenance, and miscellaneous


operational and maintenance expense.
Rocky Mountain Power
Utah Major Plant Addition Filing
Dunlap i Wind Project
Green Tag Revenues

Total Dunlap i Generation from GRID. MWH 353,606

Renewable Energy Credits


IOIWA/UTIWY/FERC - SG Factor Allocated Port jon 71.15%
Wind MWH Available for Sale 251,604

Percent Sold jn Test Period 75.00%


MWH Sold jn Test Period 188,703

Available RECs Sold @ $7.00 per MWH $1,320,919

Total Incremental Dunlap i Green Tag Revenues $1,320,919 Ref3.0

RPS Reallocation Adjustment


Type Factor Total California Oregon Washington Wyoming Utah Idaho FERC
SG Factor SG 100.000% 1.788% 27.059% 7.999% 15.921% 41.130% 5.718% 0.385%
Incremental REC Revenues SG 1,320,919 23,612 357,424 105,665 210,305 543,300 75,527 5,086
Ref 3.0
Adjustment for RPS/Commissjon Order SG 535,511 9,572 144,903 42,838 85,259 220,258 30,619 2,062
Adjustment for RPS/Commission Order Situs (535,511 ) /33,184\ 1502,327
Ref 3.0 Ref 3.0

Incremental REC Revenues - Reallocated totals 1,320,919 . - 148,503 295,565 763,558 ~06,146 7,148
Docket No. 10-035-89
Rocky Mountain Power

Witness: Brian S. Dickman


Exhibit RMP___(BSD-1) Page 12 of 18

Page 3.4
Rocky Mountain Power
Major Plant Addition Filing
Property Tax Allocable to Dunlap i Wind Project
(d)
(a) (b) (c)=(a)*(b) Assessment (e)=(c)*(d) (f) (g) = (e) * (f)
I cost I assessment ratio rEst. Market Value I Ratio I Assessed Value ~vy Rate Tax Estimate

Dunlap Project 264,512,822 67.6954% 179,063,013 11,5% 20,592,246 60.247 1,240,000


Ref 3.0
Docket No. 10-035-89
Rocky Mountain Power

Witness: Brian S. Dickman


Exhibit RMP___(BSD-1) Page 13 of 18

Page 3.5
Rocky Mountain Power
Exhibit RMP___(BSD-1) Page 14 of 18
Docket No. 10-035-89
Page 3,6
Witness: Brian S. Dickman
Rocky Mountain Power
Utah Major Plant Addition Filing
Dunlap i Wind Project
Renewable Energy Tax Credit Calculation

Amount
i Description 353,605,729
Dunlap I Wind KWh
Factor (inflated tax per unit) $ 0.022
Federal Production Tax Credit 7,779,326 Ref 3.0
Rocky Mountain Power
Utah Major Plant Addition Filing
Allocation Factor Comparison

BEGINNING/ENDING AVERAGE FACTORS ROLLED IN


DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITY
Commission Ordered Position Docket No, 09-035-23
Situs S 0.0000% 0.0000% 0,0000% 0.0000% 0.0000% 100.0000% 0.0000% 0,0000% 0.0000% 0.0000% 0,0000%
System Generation SG' 1.7875% 27.0588% 7,9994% 0.0000% 12.8204% 41.1304% 5.7177% 3,1007% 0,3850%
System Generation (Pac, Power Costs on SG) 'SG-P . 1.7875% 27.0588% 7,9994% 0.0000%...._.....l2.,e?04% 41.1304% 5,7177% 3.1007% 0.3850%
System Generation (R.M.P. Costs on SG) SG.U '1.7875% 27.0588% 7,9994% 0.000Q'lL..........1.?.8204% 41.1304% 5.7177% 3,1007% 0,3850%
Divisional Generatio-rï-=Fiac. Pôwer-- DGP 3.5991% 54.4814% 16,1063% 0.0000% ....?tí.8132% 0.0000% 0.0000% O,OOOO,;¡; 0,0000%
Divisional Generation - R.M.P.-- DGU (J.OOOO% ...... 0,0000% 0,0000% 0.0000% 0.0000% 81.7151% 11.3596% 6.1603% 0,7650%
System Capacíty_~.= SC 1,8338% 27,6852% 8,1989% 0.000O%:1?3192% 41.1737% 5.4678% 2,9457% 0,3758%
System Energy .__... SE '-1.6487"!~ 25,1796% 7.4007% 0,0000% .....1.:1:,3240% 41.0007% 6.4676% 3.5659% 0.4128%
Divisional EnergL=-~.~' Power ._~_ "'-OEP 3,3957% 51.8599% 15,2425% 0.0000% ...2~5018% 0.0000% 0.0000% 0,0000% 0,0000%
Divisional Energy - ~~£:................. DEU 0.0000% 0.0000% 0,0000% 0.0000% 0,0000% 79.6951% 12.5713% 6.9311% 0.8025%
System Overhead SO 2.4442% 28.2900% 7.8115% 0.0000% 11,5726% 41.4307% 5,5612% 2,6245% 0.2653%
Gross Plant.Syst~.m_..__.. GPS 2.4442% 28,2900% 7,8115% 0.0000% f1.5726% 41.4307% 5.5612% 2,6245% 0.2653%
System NetfJ.i'.rit..__._._ SNP 2.2935% 27.4593% 7,6038% O,QClOO% _.11.5519% 42.7205% 5.4991 % '~2.6012%' 0.2707%
Seasonal System Capacity .Combustion Turbine SSCCT 1.7014% 25,9207% 7,7978% 0.0000"!".............J.l.2601 % 45.2048% 5.0112% 2.6515% 0.4525%
seasoIiaiSYSiemE~ombustion Turbine SSECT 1.6485% 23,7040% 7,0973% 0.0000% 13.3650% 42.9103% 7.4463% 3,3559% 0.4728%
Seasonal System Capacity Cholla SSCCH '''''~5ö;¡; 28.4778% 8.4109% 0,0000% 12,5152% 39,8820% 5.4921 % 3.0093% 0.3522%
Seasonal System En"'9.Y. Cholla ..... SSECH 1.6378% 25.6434% .-..2Jì.197% 0.0000% 14.4875% 40,5082% 6,1250% :3.c5eI2%~_. 0.3961%
Seasonal System Generation Cholla SSGCH 1.8048% 27.7692% 8.2131% 0,0000% 13.0083% 40.0386% 5,6503% 3.1525% 0.3632%
Seasonal System câpacíty Purchases SSCP 1.7295% 25.9631% 7,8924% 0.0000% 11.1855% 45.2941% 4.8682% 2,6039%
_._-_.. 0.4632%
Seasonal System En'''i:.gy Purcha.se.." SSEP 1,6631% 23.5112% 7.0250% 0.0000% 13.0699% 43,1150% 7,8492% 3.2767% 0.4898%
Seasonal System Gen~ration Contracts
-~-~.-
SSGC 1.7129% 25.3501% 7.6756% 0.0000"!,_.....1..1,§566% 44.7493% 5,6134% 2:7721%~'''''' 0.4699%
Seasonal System Gene~ation ço~on Turbine SSGCT 1.6882% 25,3665% 7,6226% 0.0000% 11.7863% 44.6312% 5.6200% 2,8276"!~ 0.4576%
17.0752% 2,3737% 1.2873% 0.1598%
Mid.Columbia .--
Division Net piänt Distribution
System Net Hy~r.".f"lant.Pac. Power
MC
._~-_..-0.7421%
SNPD 3.5555%
SNPPH.P 'U875%
69,7187%
28.1925%
27,0588%
. .~
:3.,:3209% 0.0000% ._5,;3.223%
6,5804% 0.0000% 8.1535%
7,9994% 0.0000% 12.8204%
- -_..- 47.5451%
41.1304%
4,6597%
5.7177%
1,3133'Îo
'-3.1007%'
0.0000%
0.3850%
~..te,l1. Net Hydro Plant.R.M.P. SNPPH.U 1.7875% 27,0588% 7.9994% 0.0000%_..1..2.8204% 41.1304% 5,7177% 3.1007% 0.3850%
Customer - System._.~. CN .... 2.5623% 31,0678% 7,0572% 0.0000%._..Jì,7037% 47.8135% 3.9334% 0.8621% 0,0000% 0.00% 0.00%
CIAC CIAC 3.5555% 28,1925% 6,5804% 0.0000% 8,1535% 47.5451% 4.6597% 13133% 0.0000%
Bad Debt Expense BADDEBT"-O~6436% 47.7340% 14.2877% 0.0000% 7.3518% 27.6699% 2.3123% 0,0008% 0,0000% 0,0000% 0.0000%
'Âccüm~tment Tax Credit 1984 iTC84'--~9%' 70,98% 14.18% 0,00% ....~ 0.61%
Accumulated Investment Tax Credit 1 985 ITC85 5.42% 67.69% 13.36% 0,00% 11.61% 1.92%
Accumulated InvestmeriT'TaxCre¡¡it'1'9iï6 ITC86 4.79% 64,61% 13.13% 0.00% 15.50% 1.98%
Accumulated Investment Tax Credit 1 988 ITC88~--'~2i% 61.20% 14.96% 0.00% 16.71% 2,86%
Accumulated Investr;;erii Tax Creëíit'1989 ITC89 4,88% 56,36% .................5.27% 0,00% 20.68% 2.82%
ACCi.J;nUi3ieai;;vestment T a"Credit 1 g90 ITC90 1,50% 15.94% 3.91% 0.00% 3.81% 46.94% 13,98%
- ------ 13.54% 0,39%
System Net Steam Plant SNPPS '-~~875'!~ 27,0588% 7.9994% 0.0000% 12.8204% 41,1304% 5,7177%
--_. 3.1007% 0.3850%
System Net TransmissTOn Plant --_. SNPT 1.7875% 27.0588% 7,9994% 0.0000% 12.8204% 41.1304% 5.7177% 3,1007% 0.3850%
sys¡em-¡;¡eipmci"üCiiOriPlant-- SN PP ........--.-........,:78750/, 27.0588% 7.9994% 0.OOÜC)%-.............12:"8204%
--~._~ 41.1304% 5,7177% 3.1007% 0.3850%
System Net HY....dr:"..PIa,:;i'-==--~ ~-~--------:¡:i875% 27,0588% 7,9994% 0.0000% 12.8204% 41.1304% 5.7177% 3,1007% 0,3850%
41.1304% 5,7177% 3.1007% 0,3850%
System Net Nuclear Plant
System Net Other Production Piâ;;'t
SNPPN 1.7875%
_..~ -~.~
SNPPO 1.7875%
27,0588% -~94~OO~12:8204%
27,0588% 7.9994% 0,0000% 12.8204%
-~._-
41.1304% 5.7177%
~~-_._.- 3.1007% 0,3850%
7,9826% 0,0000% 11.7840% 38.8990% 6.3945% 2.4982% 0.1490%
System Net General piâr;¡--"'"
System Net Intangible Plant
Trojan Plant Allocator
SNPG 2.5287%
SNPI"-""~9g'õ;¡;
TROJP 1,7664%
29,7639%
27,7231%
26,7733%
7,7188% 000()()'",-_1....17804%
7.9084% 0.0000% 13,0488%
---
41.6003% 6.1156%
41,1107% 5.8316%
~---~--- 2.6576%
3.1714'Îo
0.2944%
0.3893%
Trojan_ Decommissioñ¡~¿ator '~ÓJD"---------:i:7627% 26.7229% 7.8924% 00Oüo%'13:Os92% 41,1072% 5.8518%
-~_._-_._- 3,1839'1o 0.3900%
Income Before Taxes IBT 1 9.4787% -8.5762% 47.8772% 0.0000% 28.3815% 52,8853% -6,1 939% -21.9299% -4,3170% 31.6081% -39.2108%
DtTEXP 2.4061 % 30.2989% 11.6350% 0.0000% 12.2685% 39,9577% 5,5339% 1.6288% 0.2922% 0.0000% -4.0211%
....o1I....Expense
DIT Balance DITBAL ......~ 2.5670% 28.7610% 7.6356% 0.0000% 10.4055% 43,7013% 6,1481% 1,9558% 0,2382% 0.0000% -1.4124%
Docket No. 10-035-89

41,1816% 5,5566% 2A470% 0,3267% 0.0000% 2,6680%


Rocky Mountain Power

Tax Depredation TAXDEPR '1.8942'!~ 27,7431% 6.2503% 0.0000% i"T9323%


28,8522% 8.1675% 0.0000% 11.5442% 40.1958% 5.4006% 26231'i~ 0.2521% 0.0000% 0,0000%
SCHMAT Depreciation Expense SCHMDEXP . 2.9645%
~.- "
Witness: Brian S. Dickman

SCHMDT Amortization Expense SCHMAEXP .------:z,2254'!~ 25,7568% 6.5538% 0,0000% 11.0865% 37,0502% 4.9098% 23261"!~ 0,2511% 9.8404% 0,0000%
.__.~~_.__.- -~ 41.2894% 5.7398% 3.1127%
~~tem Generation Cholle Trã-;:;saction SGCT 1,7944% 27,1634% ._..~Q:3."f.,. 0.0000% 12.8700%

Page 4.1
Exhibit RMP___(BSD-1) Page 15 of 18
Rocky Mountain Power
Utah Major Plant Addition Filing
Allocation Factor Comparison

BEGINNING/ENDING AVERAGE FACTORS ROLLED IN


DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITY

Utah GRC Major Plant Addition Filing 1


Situs S 0,0000% 0,0000% 0.0000% 0.0000% 0,0000% 100.0000% 0.0000%
---~_._- 0,0000% 0,0000% 0,0000% 0,0000%
System Generation SG 1,7875o/~ 27,0588% 7.9994% 0,0000% 12,8204% 41.1304% 5.7177%
-----~._- 3,1007% 0,3850%
System Generation (Pac, Power Costs on SG) SG-P 1,7875% 27,0588% 7.9994% 0,0000%
---_._.._- 12,8204% 41.1304% 5.7177% 3.1007% 0.3850%
System Generation (R.M.P, Costs on SG) SG-U 1,7875% 27.0588% 7.9994% 0,0000% 12,8204% 41.1304% 5.7177% 3,1007% 0,3850%
Divisional Generation - Pac. Power
Divisional Generation - RM.P.
OGP
OGU
3,5991%
0,0000%
54A814% 16.1063%
0.0000% 0,0000%
---'-----
0.0000%
-~~ 25,8132%
0.0000% 0,0000%
--------- 0.0000% 0.0000%
--~.._~._--
81.7151% 11.3596%
---,-~_...-
0.0000%
6,1603%
0,0000%
0.7650%
~emCapacity SC 1,8338% 27,6852% 8.1989% 0.0000% 12.3192% 41.1737% 5A678%
_..__.,-_._.~._~ 2,9457% 0,3758%
System Energy SE- 1.6487'/~ 25,1796% 7A007% 0,0000% 14,3240% 41.0007% 6A676%
_.__.~._-- 3.5659% OA128%
Divisional Energy - Pac. Power DEP 3.3957% 51,8599% 15.2425% 0,0000% 29,5018% 0.0000% 0.0000%
~~---~ 0.0000% 0,0000%
Divisional Energy - R.MP. DEU 'Ô,OOOOo/~- 0,0000% 0,0000% 0,0000% 0,0000% 79.6951 % 12.5713% 6.9311% 0,8025%
System Overhead SO 2A266% 28,2571% 7.8165% 0,0000% 11,6060% 41A226% 5.5654%
-_.._-~.__._- 2.6373% 0,2685%
Gross Plant-System GPS 2A266% 28.2571% 7.8165% 0,0000% 11,6060% 41A226% 5.5654%
--~-----_.- 2,6373% 0.2685%
System Net Plant SNP 2.2723% 27.4421 % 7.6202% 0,0000% 11,6048% 42.6549% 5.5081 %
------_.~._.- 2.6221% 0,2755%
Seasonal System Capacity Combustion Turbine SSCCT 1.7015'/~ 25,9220% 7.7975% 0,0000% 11,2595% 45.2029% 5.0125%
-_.~~_.~---~ 2.6515% OA526%
Seasonal System Energy Combustion Turbine SSECT 1,6483% 23,7042% 7,0976% 0.000~_13.3658% 42,9112% 7A441% 3,3560% OA728%
Seasonal System Capacity Cholla SSCCH 1,8606% 28A869% 8A131 % ~gQ0.9~_1.25152% 39.8718% 5A910% 3,0093% 0,3521%
Seasonal System Energy Cholla SSECH 1,6377% 25,6455% 7.6218% 0,0000% 14A868% 40.5073% 6.1233%
_._---- 3,5816'/~ 0,3961%
Seasonal System Generation Cholla SSGCH 1,8049% 27,7766% 8.2153% 0,0000% 13,0081 % 40.0307% 5.6490%
_.__."~~_..._..~~ 3.1524'~ 0.3631%
SSCP 1.7295% 25,9631 % 7.8924% 0.0000% 11,1855% 45.2941% 4.8682%
-------_.._~._._~- 2.6039% 0.4632%
.seasonal System Capacity Purchases
Seasonal System Energy PUrc:l:iases -----SSEP 1.6631';'; 23.5112%
---~~~- 7.0250% ~. 13,0699% 43.1150% 7,8492%
--~-_._-_..- -"-~- 3.2767% OA898%
Seasonal System Generation Contracts SSGC 1:7129% 25.3501% 7.6756%
~_._~-~--,~._,._- 0.0000% 11.6566% 44,7493% 5.6134% 2.7721% 0.4699%
Seasonal System Generation Combustion Turbine SSGCT 1:6882% 25,3676%
~~-,,-~ 7.6225%
-~~~-- 0.0000% 11.7861% 44,6300% 5.6204%
---"" 2:8276% 0.4577%
Mid-Columbia .-~-. 0,7421% 69.7187% 3,3209%
~----_._.~_._~ 0.0000% 5.3223% 17.0752% 2.3737% 1.2873% 0.1598%
28.1925% 6.5804% 47.5451% 4.6597% i~3-133% ~----- 0.0000%
Division Net Plant Distribution
System Net Hydro Plant-Pac, Power
~
SNPO
SNPPH-P
3,5555%
1,7875% 27,0588%
~--~-
--~_.~..._-7,9994%
0.0000%_~.J_535%
0.0000% 12.8204% 41.1304% 5.7177% 'fi007')i, 0,3850%
System Net HydroPr8rïi=R:'M--:p' SNPPH-U 1.7875% 27.0588% 7,9994%
~-------~~_.- ~~04% 41.1304% 5.7177% 3.1007% 0,3850%
Customer - System CN 2.5623% 31.0678% 7.0572% 0,0000% 6.7037%
---_.~~- 47.8135% 3.9334% 0,8621% 0,0000% 0.00% 0,00%
CIAC 3,5555% 28.1 925% 6,5804% 0.0000% 8,1535% 47.5451 % 4.6597% 1,3133% 0,0000%
CIAC--~
Bad Debt Expense
----,-~~_..-
BAOOEBT 0,6436%
--~-~
47.7340% 14.2877%
-~ ._._-~~-
0,0000% 7,3518% 27.6699% 2.3123% 0,0008% 0.0000% 0,0000% 0,0000%
o ,OO%---------:Iô ,95% 0,61%
Accumulated Investment Tax Credit 1 984
_.._- --~
Accumulated Investment Tax Credit 1 985
ITC84
ITC85
3.29%
5A2%
~-~.,~
70,98% 14.18%
67.69% 13.36%
_._--_..... -~~._~
.__.~--
0.00% 11,61% 1,92%
Accumulated Investment Tax Credit 1 986 ITC86 4,79% 64.61% 13,13%
----~---~ 0.00% 15.50% 1.98%
Accumulated Investment Tax Credit 1988 ITC88 4.27% 61,20% 14,96% 0.0~____~71% 2,86-'10

Accumulated Investment Tax Credit 1 989 ITC89 4,88% 56,36% 15,27% O,OO~2'O.:..68% 2.82%
46.94% 13.98% 13.54% 0.39%
'ACcumulated Investment -Tax Crediï1990
- .-
System Net Steam Plant
ITC90
---------s¡;¡pPS
1.50%
1.7875% 27.0588%
---
15,94% 3.91%
7.9994%
0,00% 3,81%
-~~----
0.0000% 12,8204%
-------~ 41.1304% 5.7177% 3,1007% 0,3850%
System Net Transmission Plant SNPT 1.7875% 27,0588% 7.9994% 0.0000% 12,8204%
-~-_....~ 41.1304% 5.7177% I'iOo7o/~' 0,3850%
System Net Productionpian¡ SNPP 1.7875% -- 27.0588% 7.9994% 0,0000% 12,8204% 41.1304% 5.7177% 3.1007% 0.3850%
3,1007% 0,3850%
System Net Hydro Plant
-System Net Nuclear Plant
SNPPH
SNPPN
1,7875%
1,7875%
27,0588%
27,0588%
7.9994%
7.9994%
---~--
O,OOO.Qo/~~~Q'l')i,
0,0000% 12,8204%
41.1304%
41.1304%
5.7177%
5.7177% 3~'1 007% -----Ô.3850%
:System Net Other Production Plant .. --------sNPPO 1.7875% 27,0588% 7.9994%
_."-'~--
0,0000%
-~......_~-- 12.8204% 41.1304% 5.7177% 3,1007'/~-'-- 0,3850%
.§ystem Net General Pla~~_ - ---------s¡;¡-PG 2,5243% 29.7555% 7.9839% 0,0000% 11.7925% 38.8969% 6.3956% 2~5014'/,~- O,1498%
-~,.~-_. 27.7091% 7,7209% 0.0000% 11.7945% 41,5969% 6.1174%
-----~-
2.6630% 0.2958%
System Net Intangible Plant SNPI 2,1025% -----_._--~,~
Troj,,-n_piant Allocator TROJP 1.7664% 26.7733% 7,9084%
-------_._-- 0,0000% 13.0488% 41.1107% 5.8316% 3.171.~.-3893%
!rojan Decommissioning Aiioc~t,?r
TROJD 1,7627% 26.7229% 7.8924% 0.0000% 13.0892% 41,1072% 5.8518% 3.1839% 0.3900%
Income Before Taxes IBT 32.6758% -56.3907% 75.5299%
------~....~..~- O:OOOÔO/~~27% 101,7723% -19.7346% -4¡:-5955~:8A3i3% 57.7771% -71.6743%
DITEXP 2A061% 30.2989% 11.6350% 0.0000% 12,2685% 39.9577% 5,5339% 1,6288% 0.2922% 0,0000% -4.0211%
_l2IT Expense
DIT Balance OITBAL 2,5670%'" 28.7610% 7.6356% o .Ocigo% -----1 0 AQ§.5% 43,7013% 6,1481% 1.9558%-- 0.2382% 0.0000% -1.4124%
Docket No. 10-035-89

2.4470% --0--:326'7% 0.0000% 2,6680%


Rocky Mountain Power

TAXDEPR 1,8942% 27,7431 % 6.2503% 0,0000% 11.9323% 41.1816% 5.5566%


I~ Depreciation _._--
SCHMAT Depreciation Expense SCHMDEXP 2.9335% 28.8048% 8.1633% 0,0000% 11,5782% 40.2198% 5A089% --2.6358%--- 0,2556% 0.0000% 0,0000%
Witness: Brian S. Dickman

SCHMDT Amortization Expens-e


~-"~
SCHMAEXP 2.2175% 25.7419% 6.5560%
_._~.,,-~ ~ ~--- 0.0000%
----~ 11.1016% 37,0466% 4.9117% 2,3318% 0,2525% 9.8404% 0,0000%
.~ystem Generation Chl?!la Tran~~.s:tion SGCT 1.7944o/~ 27.1634% 8.0303% 0.0000% 12.8700% 41,2894% 5.7398% 3.1127%

Page 4.2
Exhibit RMP___(BSD-1) Page 16 of 18
Rocky Mountain Power
Utah Major Plant Addition Filing
Allocation Factor Comparison

BEGINNING/ENDING AVERAGE FACTORS ROLLED IN


DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITY
Utah GRC Major Plant Addition Filing 2
Situs S 0.0000% 0,0000% 0,0000% O,OO~J)ßOOO% 100,0000% 0,0000% 0,0000% 0,0000% 0.0000% 0.0000%
s;;stem Generation SG 1,7875% 27,0588% 7,9994% 0,0000Y~2-,-13.-204% 41,1304% 5,7177% 3,1007% 0,3850%
SG-P 1,7875% 27,0588% 7,9994% 0,0000% 12,8204% 41,1304% 5,7177% 3,1 007% ~8500/~
~l'Stem Generation (Pac, Power Costs on SG)
~ystem Generation (RM.P. Costs on SG) SG-U 17875-% 27,0588% 7,9994% 0,0000% 12,8204% 41,1304% 5,7177% 3.1007% 0,3850%
Divisional Generation - Pac. Power DGP 35991% 54A814% 16,1063% 0.0000% -~T32% 0.0000% 0,0000% oJiOOo% 0.0000%
Divisional Generation RM.P. DGU 0,0000% 0.0000% 0.0000% O,OQ2()'Y"--~_O.OOOO% 81.7151% 11.3596% 6,1603% 0,7650%
System Capacity , SC 1,8338% 27,6852% 8,1989% 0,0000_'~~ll~2% 41-1737% 5.4678% 2,9457% 0,3758%
System Energy _ SE 1,6487% 25.1796% 7A007% 0,00~143240% 41,0007% 6A676% 3,5659% 0.4128%
Divisional Energy - Pac. Power DEP 3,3957% 51,8599% 15,2425% 0,009Q'1"-----2_~,5018% 0,0000% 0,0000% o:OoOcí~60000%
Divisional Energy - RM,P. DEU 0,0000% 0,0000% 0,0000% 0,0000% 0,0000% 79,6951% 125713% 6,9311')1,,_~9,8025%
System Overhead SO 2A010% 28.2090% 7,8239% 0,0000% 11,6547% 41A109% 5,5715% 2,6559% 0,2732%
Gross Plant-System GPS 2A010% 28,2090% 7,8239% 0,0000% 11,6547% 41.4109%
-_._~ 5.5715% 2:-655g%~--6,2732%
--~"-~.~_._-
System Net Plant SNP 2,2438% 27A190% 7,6422% 0.0000% 11,6759%
----_......~ 42,5667% 5.5204% 2,6501% 0,2819%
~---_.-
Seasonal System Capacity Combustion Turbine SSCCT 1,7005% 25.9195% 7.7947% 0,0000% 11.2625% 45.2017% 5_0160% 2,6530''"---.2,4522%
Seasonal System Energy Combustion Turbine SSECT 1,6480% 23,7103% 7,0997% 0,0000%
---~_.."~ 13,3747% 42.9037% 7.4329% 33585","---~'¡ 723 %
Seasonal System Capacity Cholla SSCCH 1_8606% 28A899% 8A135% 0,0000% 12,5154% 39,8685% 5.4907% 3.0094% 0,3521 %
~",sonal System Energy Cholla,_, SSECH 16376'10 25,6465% 7,6224% 0,0000% 14A869% 40,5068% 6,1221% 35817% ----- 03960%
Seasonal System Generation Cholla SSGCH --i8048'10 27,7790% 8,2157% 0,0000% 13,0083% 40,0281% 5,6485% -3:1525% ----0.3630%
Seasonal System CapacítYPurChãs~-s SSCP ----17295oi~ 25,9631% 7,8924% 0,0000% 1U855% 45,2941% 4,8682% -2:6039% -~-'-0.4632%
Seasonal System Energy Purchases SSEP 16631'/~ 23,5112% 7,0250% 0,0000% 13.0699% 43,1150% 7,8492% :ic2Zt'7%=~~::O. 4898 %
Seasonal System Generation Contracts SSGC Ù129% 25,3501% 7.6756% 0_0000% 11.6566% 44,7493% 5,6134% 2.7721 % 0.4699%
Seasonal System Generation Combustion Turbine SSGCT ----i:6874% 25,3672% 7,6209% 0,OQO_0-"""-_~_11Z~()~ 44.6272% 5.6202% 2:-8294% OA572%
Mid-Columbia -, 0,7421% 69,7187% 3,3209% 0,000°%~1:223% 17,0752% 2_3737% 12873% 0,1598%
28,1925% 6,5804% 47,5451% 4,6597% ~. 0.0000%
Division Net Plant Distribution
System Net Hydro Plant-Pac, Power
~
SNPO
SNPPH-P
3:'5555%
1,7875% 27,0588% 7,9994%
0,0000%_,~~,1;¡35%
0,000.2'l',__~1l204% 4U304% 5,7177% 3,1007"1,,-----9c3850%
~tem Net Hydro Plant-RM.P, SNPPH-U 1.7875% 27,0588% 7,9994% OOOOO"l"--~L8~_:£% 4U304% 5,7177% 3,1007% 0,3850%
Customer - System CN 2,5623% 31,0678% 7,0572% 0,0000% 6.7037% 47,8135% 3,9334% 0,8621~0000% 0,00% 0.00%
'CIAC CIAC ---3,5555%-- 28,1925% 6,5804% 0,0000% 8.1535% 475451% 4,6597% ÜiT33% ~--- 0,0000%
Bad Debt Expens-e SAODEBT ---(J.6436% 47,7340% 14,2877% 0,0000% 7,3518% 27,6699% 2,3123% 6:'6608% -,- -- 0,0000% 0,0000% 0,0000%
Accumulated Investment Tax Credit 1 984
--_._---~
ITC84 329% 70.98% 14-18% 0.00% 1 0.95% 0,61%
---~
Accumulated Investment Tax Credit 1985 ITC85 5A2% 67,69% 13,36% 0_00% 11.61 % 1,92%
Accumulated Investment Tax Credit 1986 ITC86 4,79% 64,61% 13,13% 0,00% 15,50%
----~~~~ 1.98%
Accumulated Investment Tax Credit 1 988 ITC88 427% 6120% 14,96% 0,00% 16,71%
--~._~,-~ 2,86%
Accumulated Investment Tax Credit1989 ITC89 4,88% 56,36% 1527% 0,00% 20,68% 2.82%
Accumulated Investment Tax Credit 1 g90 ITC90 1,50% 15,94% 3,91% 0,00% 3,81% 46.94% 13,98% 13,54%
_._~----_.~ O,39%
System Net Steam Plant SNPPS 1,7875%
---- 17875%
27,0588%
27,0588%
7,9994%
7,9994%
--~-~
0,0000%
0.0000%
12,8204%
12.8204%
41.1304%
4U304%
5,7177%
5,7177%
31 OOZ%~___ 03850%
3.1007% 0,3850%
System Net Transmission Plant SNPT ---_.,-".__...~
System Net Production Plant siiípp --~i ,7875%- 27.0588% 7.9994% 0,0000%
--~.~----~ 12,8204% 41,1304% 5.7177% 3,1007% 0,3850%
System Net Hydro Plant - SNPPH ---1,7875% - 27,0588% 7.9994% 0,0000% 12.8204% 41,1304% 5.7177% D()~~~_O')I"
_"Ystem Net Nuclear Plant SNPPN - 1,7875% 27,0588% 7,9994% 0,0000% 12,8204% 41,1304% 5.7177% 3,1007% 0,3850%
~----~-
~ystem Net Other Production Plant SNPPO 1.7875% 27,0588% 7.9994% 0,0000% 12,8204% 41,1304% 5,7177% 3,1007% 0,3850%
~~--_._._-
~tem Net General Plant SNPG ~5177% 29,7433% 7,9858% 0,0000% 11,8049% 38,8939% 6,3972% 2,5062% 0_1510%
System Net Intangible Plant SNPI 2_0916% 27,6887% 7,7240% 0,0000% 11,8152% 41,5919% 6,1200% 2-:6769% =-62977%
TROJP 1.7664% 26.7733% 7,9084% 0,0000% 13,0488% 41,1107% 5,8316% 3_1714% 0,3893%
J:rtijan Plant Allocator -
Trojan Decommissioning Allocator TROJO 1.7627% 26.7229% 7,8924% 0,0000% 13,0892% 41,1072% 5,8518% I183~=::=- 03'900%
Income Before Taxes -13A447% 69,7304% -25.8491% 0.0000% 2_2516% 10,3220% 18,3405% 26.8924')1"_~__,,,7822% +28,9854% 35,9573%
0,0000% 122685% 39.9577% 5.5339% 1.6288% 0,2922% 0,0000% -4,0211%
OIT Expense
OIT Balance
~
OITEXP
DITBAL
2A061%
2,5670%
30,2989%
28,7610%
11,6350%
7,6356% 0,0000% 10A055% 43.7013% 6,1481% T9558% ~----, 0,2382% 0,0000% -1.4124%
Docket No. 10-035-89

0,0000% 2,6680%
Rocky Mountain Power

Tax Depreciation TAXDEPR 1,8942% 27,7431% 6,2503% 0,0000% 11,9323% 41-1816% 55566% 2-:4470%---0,3267%
~-
§CHMíïTí58Pr6ciation Expense SCHMDEXP
~-~-,~ 2,8848% 28,7304% 8,1567% 0,0000% 11,6316% 40,2575% 5.4220%
-----,.._-
2,6558% 0.2612% 0.0000% 0,0000%
Witness: Brian S. Dickman

SCHMOT Amortization Expense SCHMAEXP ___~:z059% 25,7202% 6,5594% 0.0000'¡;-~36% 37,0413% 4,9145% 2.3402% 02546% 9,8404% 0,0000%
System Generation Cholla Transaction SGCT 1.7944% 27,1634% 8,0303% 0,0000%----12.8700%
-~--~- 412894% 5,7398% 3,1127%

Page 4.3
Exhibit RMP___(BSD-1) Page 17 of 18
Rocky Mountain Power
Utah Major Plant Addition Filing
Allocation Factor Comparison

BEGINNING/ENDING AVERAGE FACTORS ROLLED IN


DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITY

Difference (MPA 2 - MPA 1)


Situs S 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0_0000% 0,0000% 0,0000% 0.0000% 0.0000%
---------S(; 0,0000% 0,0000% 0,0000% 0.0000% 0.0000% 0,0000% 0.0000% 0,0000% ---'-Õ,OOOO% 0_0000% 0.0000%
~)'S¡emGe;;e;:a¡¡o;;
SG-P ü.õ0000/, 0,0000% 0,0000% 0.0000% - 0.0000% 0,0000% 0.0000% 0,0000% 0,0000% 0.0000% 0,0000%
.:3'ystem Generation (Pac. Power Costs on SG)
~tem Generation (R.M,P. Costs on SG) SG-U 0:0060% 0,0000% 0.0000% 0.0000% 0,0000% 0,0000% 0_0000% 0,0000% 0,0000% 0_0000% 0,0000%
Divisional Generation - Pac. Power DGP 0.0000% 0,0000% - Õ-:OOOO% 0,0000% 0.0000% O,OOOOo/~--------O-:OòOO% 0,0000% 0,0000% 0.0000"10 0.0000%
DTvis¡ö-nal Generation - R.MP. OGU 0,0000% 0.0000% 0:0000% 0,0000% 0,0000% 0_0000% 0.0000% 0,0000% 0,0000% 0,0000% 0_0000%
System Capacity SC 0,0000% 0.0000% 0.0000% 0.0000% 0,0000% 0_0000'1, 0.0000% 0,0000% ël,oOOO% 0,0000% 0.0000%
SE 0.0000% 0,0000% -0.0000% 0,0000% 0.0000% 0.0000% 0.0000% 0,0000% 0.0000% 0,0000'10 0,0000%
~jT1-Energy
OEP 0.0000% 0.0000% 0,0000% 0,0000% 0,0000% 0.00000/; 0.0000% 0,0000% 0.0000% 0,0000% 0,0000%
_g!..~!~ional Energy - Pac. Power
DEU 0.0000% 0,0000% . 0.0000% 0.0000% 0.0000% O,OOOO'~-O,0600% -o!l6OO%~--- 0,0000% 0.0000% 0.0000%
I:)j.~~~nal Energy - R.MP.
SO -0.0256'1, -0.0481% 0.0073% 0,0000% 0,0487% -0,0117% ----0:0061% 0.0186%' 0.0047% 0.0000% 0,0000%
.§)tstem Overhead
Gross Plant-System GPS ~0.0256% -0.0481% 0.0073% 0.0000% 0,0487% -0.Õ11-~0.0061% 0.0186% 0.0047% 0.0000'10 0,0000%
sYsteml,ietPí;;;;¡- SNP :0_0285% -0,0231% --0-:0220% 0.0000% 0.0712% -0.0882% 0.0122% 0,0280% 0,0064% O-:OõOõ%-- 0,0000%
:Seasonal System Capacity Combustion Turbine SSCCT ~o:Oo1ö%--'- -0.0025~-'~O,0028% 0,0000% 0,0030% ~0.ö012% 0.0034% 0,0015% -0,0004% O.OOOO'/~ 0.0000%
Seasonal System Energy Combustion Turbine SSECT :0.0003% 0,0061% -0:0021% 0,0000% O,0089% -0.0075~0~-0:002s%--::0.0005% 0.0000% 0,0000%
Seasonal System Capacity Cholla SSCCH 0.0000'1,-- O,0029% 0,0004% 0_0000% 0.0002% -0,0033% -0,0003% 0,0002% -0,0001 % 0.0000% 0_0000%
Seasonal System Energy Cholla ~~ SSECH -ü.õ001 % 0,0010% 0.0007% 0.0000% 0.0002% -0.0005% -0,0012% 0,0000% 0,0000% 0.0000% 0_0000%
Seasonal System Generation Cholla SSGCH 0,0000% 0,0025% 0,0004% 0.0000% -----------0:0002% -0.0026% -0.0005% 0,0001% 0,0000% 0,0000% 0_0000%
Seasonal System CapacTtjPurchases SSCP 0,0000% 0.0000% 0.0000% 0,0000% O,OOOO%--~OOOO%-- 0.0000% 0,0000%- 0.0000% 0.0000% 0_0000%
Seasonal System Energy Purchases SSEP 0.0000% 0.0000% 0.0000% 0.0000% 0,0000% 0.0000% 0.0000% 0,0000% 0.0000% 0,0000% 0_0000%
Seasonal System Generation Contracts SSGC 0.0000% 0,0000% 0.0000% 0,0000% 0,0000% 0.0000% --'-'-0:0000% 0,0000% 0.0000% 0.0000% 0,0000%
Seasonal System Genè~ation CombuStion Turbine SSGCT -0:0008% -0,0004% -0.0016% 0.0000% 0.0045% -0.0028% -D~0-062'/;;--O-:ooi8%-----=O-.0004% 0.0000% 0.0000%
Mid-Columbia _.- - MC 0,0000% 0.0000% 0.0000% 0.0000% O.Q()OO% 0,0000% 0,0000% 0.0000% 0.0000% 0.0000% 0.0000%
oivTšion Net Plant Oistrìbution- SNPD 0,0000% 0,0000% 0_0000% 0,0000% 0.0000')1" 0.0000% 0.0000% 0,0000% 0_0000% 0.0000% 0,0000%
-SYstem Net Hydro Plant-Pac. -Power SNPPH-P 0,0000% 0,0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% O,OOOO'/~_ 0.0000% 0.0000% 0.0000%
sYSt€nl~o-p¡;,nt=RM:P-:- SNPPH-U 0,0000% 0.0000% 0.0000% 0.0000% _ 0.0000% 0.0000% 0.0000% 0.0000% 0,0000% O.O()()()~ 0.0000%
Customer - System CN 0.0000% 0.0000'1" 0.0000% 0,0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% _O,O()()O% 0,0000%
CIAC ---ciAc 0.0000% 0.0000% 0,0000% 0,0000% 0,0000% 0.0000% 0.0000% 0,0000% 0.0000% 0.0000% 0,0000%
Bad Debt Expense BADOEBT O,OOOO'I;---o:OOOO~-O:oóìïïï% 0.0000% 0,0000% 0.00000/0 0.0000% 0,0000% o.oo~-o:oooo%---- 0,0000%
ACcumUia.i€cìlrìveSimtTaXCredit 1 984 ITC84 o:ÒOOO% 0,0000% 0.0000% 0_0000% 0.0000% OÒOOO"/~Oo%----o:ooOõ%--'O:OOQcj% 0.0000% 0,0000%
Accumulated Investment Tax Credit 1985 ITC85 0.0000';'-' 0.0000% 0.0000% 0,0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0,0000% 0,0000%
Accumulated InvestmérìtTaXCr"d;i1986 ITC86 0.0000% 0,0000% 0_0000% 0,0000% 0.0000% O~O-OOO% 0.0000% 0,0000%--0:0000% 0,0000% 0,0000%
Accumulated Investment Tax Credit 1988 ITC88 0.0000% 0,0000% 0.0000% 0,0000% 0,0000% 0.0000% 0.0000% 0,0000% 0.0000%- - -O:OOOö%~ 0,0000%
Accumulated Investment'Tax credii1g89 ITC89 0.0000% 0.0000% -0.0000% 0,0000% 0,0000% 0.0000"1, 0.0000% 0,0000% 0.0000% 0,0000% 0,0000%
ACCumuiatediïívestmenTTaXCredit1!J90 ITC90 o:oooo%---------O:OOOO~---oJìOOO% 0,0000% 0,0000% 0.0000% 0.0000% 0,0000% 0-0000% ----.O~ÖOOOol, --- 0,0000%
System Net Steam Plant SNPPS 0_0000% 0,0000% 0,0000% 0,0000-0/0 0,0000% 0.0000% 0.0000% 0,0000% 0.0000% 0.0000% - _...._~- 0,0000%
System Net Transmission Plant SNPT 0,0000% 0.0000% 0,0000% 0.0000% 0,0000% 0,0000% 0,0000% 0.0000% 0,0000% 0.0000% 0,0000%
System Net Production Plant SNPP 0.0000% 0.0000% 0.0000% 0,0000;1, 0,0000°;;' 0.0000% -- -0:0000% 0,0000%' 0.0000% 0.0000% 0,0000%
System Net Hydro Plant SNPPH 0,0000% 0,0000% 0,0000% 0.0000% 0.0000% 0.0000% 0,0000% 0.0000% 0,0000% 0.0000% 0.0000%
System Net Nuclear Plant SNPPN 0,0000% 0.0000% 0,0000% 0.0000% . 0.0000% 0.0000% - -~'O,OOOO% 0,0000%' 0,0000% 0.0000% 0.0000%
System Net Other Production Plant ---SNPPO 0,0000% 0,0000% 0,0000% 0.0000%---------~:~OO0% 0,0000% 0.0000% 0,0000%- 0.0000% 0.0000% 0.0000%
System Net General Plant SNPG -0.0065% -0.0122% 0.0019% 0.0000% 0.0124% -0.0030% 0,0016% 0,0047% -----0:-0012% 0_0000% 0.0000%
System Net Intangible_tJ'int SNPI -~0.0109% -0.0204% 0_0031% 0,0000% ~:0207% -0,0050% 0,0026% O,0079% 0,0020% 0.0000% 0.0000%
Trojan Plant Allocator TROJP 0.0000% 0.0000% 0_0000% 0.0000% 0,0000% 0.0000% 0.0000% 0,0000% 0,0000% 0.0000% 0.0000%
Trojan Decommissi1.?ning Allocator TROJO 0.0000% 0.0000% 0.0000% 0,0000% 0,0000% 0.0000% 0.0000% 0,0000% 0.0000% 0.0000% 0.0000%
Income Before Taxes IBT '~050/;--~ 126,121~1-01-.3790% 0,0000% -30.8311% -g1A503'1, 38.0752% 71A879% 13-2196% 186-.7624%~' 107,6316%
OIT Expense OITEXP 0,0000% 0,0000% - 0,0000% 0.0000% 0.0000% 0.0000% 0,0000% 0,0000% 0.0000% - 0.0000% 0,0000%
DIT Balance OITBAL 0,0000% 0,0000% 0,0000% 0,0000% 0.0000% 0.0000% 0.0000% 0,0000% 0,0000% 0.0000% 0,0000%
Docket No. 10-035-89

0.0000%
Rocky Mountain Power

Tax Depreciation TAXDEPR 0,0000% 0,0000% 0,0000% 0.0000% 0.0000% 0,0000% 0,0000% 0.0000% 0,0000% 0.0000%
-SeHM.A:-roe¡;;eciation Expense SCHMOEXP
~_..._- -0:0487010 -----------::0:044%-:0:0066% 0.0000% 0,0534% 0.0377% 0.0131% 0.0200% 0.0055% 0.0000% 0.0000%
Witness: Brian S. Dickman

SCHMOT Amortization Expense SCHMAEXP -0,0116% -0.0217% 0,0033% 0.0000% 0,0220% ---:¡l~0053% 0.0028% 0,0084% - --0.0021 % 0,0000% 0.0000%
_Si:~.~m Gene~?-!l~_Cholla Transaction SGCT 0.0000% oooooy"--__ OOOOOo/"-----~Q()o'I;-~oJìOOO% 0.0000% 00000% 0,0000% 0,0000% 00000% 0.0000%

Page 4A
Exhibit RMP___(BSD-1) Page 18 of 18