| Shares | Dividend | ||||||||||||||||
| 6.00% Serial Preferred | 5,930 | $ | 35,580 | ||||||||||||||
| 7.00% Serial Preferred | 18,046 | 126,322 | |||||||||||||||
| 23,976 | $ | 161,902 | |||||||||||||||
| For the twelve-month period ended December 31, 2025, paid distributions from subsidiaries of PacifiCorp were as follows: | ||||||||||||||
| Trapper Mining, Inc. | $ | 44,005 | ||||||||||||
| $ | 44,005 | |||||||||||||
| For the twelve-month period ended December 31, 2024, paid distributions from subsidiaries of PacifiCorp were as follows: | ||||||||||||||
| Pacific Minerals, Inc. | $ | 53,700,000 | ||||||||||||
| Trapper Mining, Inc. | 267,635 | |||||||||||||
| $ | 53,967,635 | |||||||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||||||||
| Account (a) | Ref. Line No. (Column) | Balance Beg. of Year (b) | ||||||||||||
|
TOTAL Production Plant
|
46 (b) | 14,321,326,313 | ||||||||||||
|
Less: (317) Asset Retirement Costs for Steam Production
(1)
|
15 (b) | 197,725,618 | ||||||||||||
|
Less: (337) Asset Retirement Costs for Hydraulic Production
(1)
|
34 (b) | 1,049,713 | ||||||||||||
|
Less: (338.34) Asset Retirement Costs for Wind Production
(1)
|
35.31 (b) | — | ||||||||||||
|
Less: (339.13) Asset Retirement Costs for Other Renewable Production
(1)
|
35.46 (b) | — | ||||||||||||
|
Less: (347) Asset Retirement Costs for Other Production
(1)
|
44 (b) | 52,282,320 | ||||||||||||
| Revised TOTAL Production Plant | $ | 14,070,268,662 | ||||||||||||
|
(1)
In accordance with 18 C.F.R. §35.18(a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset-retirement-obligations-related cost components from the cost of service supporting its proposed rates.
|
||||||||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||||||||
| Account (a) | Ref. Line No. (Column) | Balance End of Year (g) | ||||||||||||
|
TOTAL Production Plant
|
46 (g) | $ | 15,137,674,031 | |||||||||||
|
Less: (317) Asset Retirement Costs for Steam Production
(1)
|
15 (g) | 94,875,465 | ||||||||||||
| Less: (337) Asset Retirement Costs for Hydraulic Production(1) | 34 (g) | — | ||||||||||||
|
Less: (338.34) Asset Retirement Costs for Wind Production
(1)
|
35.31 (g) | 58,290,273 | ||||||||||||
| Less: (339.13) Asset Retirement Costs for Other Renewable Production(1) | 35.46 (g) | 6,002,449 | ||||||||||||
|
Less: (347) Asset Retirement Costs for Other Production
(1)
|
44 (g) | 6,188,508 | ||||||||||||
| Revised TOTAL Production Plant | $ | 14,972,317,336 | ||||||||||||
|
(1)
In accordance with 18 C.F.R. §35.18(a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset-retirement-obligations-related cost components from the cost of service supporting its proposed rates.
|
||||||||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||||||||
| Account (a) | Ref. Line No. (Column) | Balance Beg. of Year (b) | ||||||||||||
|
TOTAL Transmission Plant
|
58 (b) | $ | 10,994,498,787 | |||||||||||
|
Less: (359.1) Asset Retirement Costs for Transmission Plant
(1)
|
57 (b) | 3,127,183 | ||||||||||||
| Revised TOTAL Transmission Plant | $ | 10,991,371,604 | ||||||||||||
|
(1)
In accordance with 18 C.F.R. §35.18(a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset-retirement-obligations-related cost components from the cost of service supporting its proposed rates.
|
||||||||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||||||||
| Account (a) | Ref. Line No. (Column) | Balance End of Year (g) | ||||||||||||
|
TOTAL Transmission Plant
|
58 (g) | $ | 11,801,051,868 | |||||||||||
|
Less: (359.1) Asset Retirement Costs for Transmission Plant
(1)
|
57 (g) | 3,433,491 | ||||||||||||
| Revised TOTAL Transmission Plant | $ | 11,797,618,377 | ||||||||||||
|
(1)
In accordance with 18 C.F.R. §35.18(a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset-retirement-obligations-related cost components from the cost of service supporting its proposed rates.
|
||||||||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||||||||
| Account (a) | Ref. Line No. (Column) | Balance Beg. of Year (b) | ||||||||||||
|
TOTAL Distribution Plant
|
75 (b) | $ | 9,834,082,436 | |||||||||||
|
Less: (374) Asset Retirement Costs for Distribution Plant
(1)
|
74 (b) | 1,331,349 | ||||||||||||
| Revised TOTAL Distribution Plant | $ | 9,832,751,087 | ||||||||||||
|
(1)
In accordance with 18 C.F.R. §35.18(a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset-retirement-obligations-related cost components from the cost of service supporting its proposed rates.
|
||||||||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||||||||
| Account (a) | Ref. Line No. (Column) | Balance End of Year (g) | ||||||||||||
|
TOTAL Distribution Plant
|
75 (g) | $ | 11,176,261,174 | |||||||||||
|
Less: (374) Asset Retirement Costs for Distribution Plant
(1)
|
74 (g) | 1,331,349 | ||||||||||||
| Revised TOTAL Distribution Plant | $ | 11,174,929,825 | ||||||||||||
|
(1)
In accordance with 18 C.F.R. §35.18(a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset-retirement-obligations-related cost components from the cost of service supporting its proposed rates.
|
||||||||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||||||||
| Account (a) | Ref. Line No. (Column) | Balance Beg. of Year (b) | ||||||||||||
|
TOTAL General Plant
|
99 (b) | $ | 1,622,709,243 | |||||||||||
|
Less: (399) Other Tangible Property
(1)
|
97 (b) | 1,822,901 | ||||||||||||
|
Less: (399.1) Asset Retirement Costs for General Plant
(2)
|
98 (b) | 37,690 | ||||||||||||
| Revised TOTAL General Plant | $ | 1,620,848,652 | ||||||||||||
|
(1)
To adjust PacifiCorp's formula rate, per FERC Docket No. FA16-4-000 for mining assets related to production plant.
|
||||||||||||||
|
(2)
In accordance with 18 C.F.R. §35.18(a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset-retirement-obligations-related cost components from the cost of service supporting its proposed rates.
|
||||||||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||||||||
| Account (a) | Ref. Line No. (Column) | Balance End of Year (g) | ||||||||||||
|
TOTAL General Plant
|
99 (g) | $ | 1,993,275,151 | |||||||||||
|
Less: (399) Other Tangible Property
(1)
|
97 (g) | 1,822,901 | ||||||||||||
|
Less: (399.1) Asset Retirement Costs for General Plant
(2)
|
98 (g) | 37,690 | ||||||||||||
| Revised TOTAL General Plant | $ | 1,991,414,560 | ||||||||||||
|
(1)
To adjust PacifiCorp's formula rate, per FERC Docket No. FA16-4-000 for mining assets related to production plant.
|
||||||||||||||
|
(2)
In accordance with 18 C.F.R. §35.18(a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset-retirement-obligations-related cost components from the cost of service supporting its proposed rates.
|
||||||||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||||||||
| Account (a) | Ref. Line No. (Column) | Balance Beg. of Year (b) | ||||||||||||
| TOTAL Intangible Plant | 5 (b) | $ | 1,179,847,915 | |||||||||||
|
Revised TOTAL Production Plant
(1)
|
14,070,268,662 | |||||||||||||
|
Revised TOTAL Transmission Plant
(2)
|
10,991,371,604 | |||||||||||||
|
Revised TOTAL Distribution Plant
(3)
|
9,832,751,087 | |||||||||||||
|
Revised TOTAL General Plant
(4)
|
1,620,848,652 | |||||||||||||
| (102) Electric Plant Purchased | 101 (b) | — | ||||||||||||
| (Less) (102) Electric Plant Sold | 102 (b) | (184,656) | ||||||||||||
| (103) Experimental Plant Unclassified | 103 (b) | — | ||||||||||||
| Revised TOTAL Electric Plant in Service | $ | 37,694,903,264 | ||||||||||||
|
(1)
Refer to footnote on page 204, line no. 46, column (b)
|
||||||||||||||
|
(2)
Refer to footnote on page 204, line no. 58, column (b)
|
||||||||||||||
|
(3)
Refer to footnote on page 204, line no. 75, column (b)
|
||||||||||||||
|
(4)
Refer to footnote on page 204, line no. 99, column (b)
|
||||||||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||||||||
| Account (a) | Ref. Line No. (Column) | Balance End. of Year (g) | ||||||||||||
| TOTAL Intangible Plant | 5 (g) | $ | 394,205,580 | |||||||||||
|
Revised TOTAL Production Plant
(1)
|
14,972,317,336 | |||||||||||||
|
Revised TOTAL Transmission Plant
(2)
|
11,797,618,377 | |||||||||||||
|
Revised TOTAL Distribution Plant
(3)
|
11,174,929,825 | |||||||||||||
|
Revised TOTAL General Plant
(4)
|
1,991,414,560 | |||||||||||||
| (102) Electric Plant Purchased | 101 (g) | — | ||||||||||||
| (Less) (102) Electric Plant Sold | 102 (g) | — | ||||||||||||
| (103) Experimental Plant Unclassified | 103 (g) | — | ||||||||||||
| Revised TOTAL Electric Plant in Service | $ | 40,330,485,678 | ||||||||||||
|
(1)
Refer to footnote on page 204, line no. 46, column (g)
|
||||||||||||||
|
(2)
Refer to footnote on page 204, line no. 58, column (g)
|
||||||||||||||
|
(3)
Refer to footnote on page 204, line no. 75, column (g)
|
||||||||||||||
|
(4)
Refer to footnote on page 204, line no. 99, column (g)
|
||||||||||||||
|
This footnote applies to all lines on Page 204 of this Form No. 1 that were impacted by the adoption of FERC Order No. 898 on January 1, 2025. Beginning January 1, 2025 balances that transferred between accounts as a result of the order and that are presented in the Transfers column were as follows:
|
|||||||||||
| FERC Account | FERC Account Description | Cost Transferred | |||||||||
| 303 | Miscellaneous intangible plant | $ | (774,018,491) | ||||||||
| 310 | Land and land rights | (41,195,596) | |||||||||
| 311 | Structures and improvements | (8,560,163) | |||||||||
| 312 | Boiler plant equipment | (61,181,755) | |||||||||
| 314 | Turbogenerator units | (35,970,982) | |||||||||
| 315 | Accessory electric equipment | (8,555,197) | |||||||||
| 315.1 | Computer hardware | 603,945 | |||||||||
| 315.2 | Computer software | 47,987 | |||||||||
| 315.3 | Communication equipment | 18,768,392 | |||||||||
| 316 | Miscellaneous power plant equipment | (1,351,533) | |||||||||
| 317 | Asset retirement costs for steam prod plant | (5,846,630) | |||||||||
| 334.1 | Computer hardware | 164,004 | |||||||||
| 334.2 | Computer software | 23,831 | |||||||||
| 334.3 | Communication equipment | 14,246,699 | |||||||||
| 338.1 | Land and land rights | 74,986 | |||||||||
| 338.2 | Structures and improvements | 73,237 | |||||||||
| 338.4 | Solar panels | 348,108 | |||||||||
| 338.5 | Collector system | 133,736 | |||||||||
| 338.7 | Inverters | 644,603 | |||||||||
| 338.8 | Other accessory electrical equipment | 28,467 | |||||||||
| 338.11 | Communication equipment | 83,073 | |||||||||
| 338.2 | Land and land rights | 17,581,425 | |||||||||
| 338.21 | Structures and improvements | 328,297,348 | |||||||||
| 338.23 | Wind turbines | 2,211,944,271 | |||||||||
| 338.24 | Wind towers and fixtures | 682,743,482 | |||||||||
| 338.26 | Collector system | 208,165,060 | |||||||||
| 338.27 | Generator step-up transformers (GSU) | 37,447,176 | |||||||||
| 338.28 | Inverters | 1,227,600 | |||||||||
| 338.29 | Other accessory electrical equipment | 9,842,522 | |||||||||
| 338.3 | Computer hardware | 219,942 | |||||||||
| 338.32 | Communication equipment | 2,406,407 | |||||||||
| 338.33 | Miscellaneous power plant equipment | 14,839,107 | |||||||||
| 338.34 | Asset retirement costs for wind production | 50,231,045 | |||||||||
| 339.1 | Land and land rights | 41,195,596 | |||||||||
| 339.2 | Structures and improvements | 8,560,163 | |||||||||
| 339.3 | Fuel holders | 58,576,811 | |||||||||
| 339.4 | Boilers | 2,604,945 | |||||||||
| 339.6 | Generators | 35,970,982 | |||||||||
| 339.8 | Other accessory electrical equipment | 8,555,197 | |||||||||
| 339.9 | Computer hardware | 88,230 | |||||||||
| 339.11 | Communication equipment | 1,006,471 | |||||||||
| 339.12 | Miscellaneous power plant equipment | 1,351,533 | |||||||||
| 339.13 | Asset retirement costs for other renewable prod | 5,846,630 | |||||||||
| 340 | Land and land rights | (17,656,411) | |||||||||
| 341 | Structures and improvements | (104,029,144) | |||||||||
| 343 | Prime movers | (2,957,479,569) | |||||||||
| 344 | Generators | (169,604,244) | |||||||||
| 345 | Accessory electric equipment | (251,736,290) | |||||||||
| 345.1 | Computer hardware | 417,454 | |||||||||
| 345.2 | Computer software | 16,048 | |||||||||
| 345.3 | Communication equipment | 2,648,247 | |||||||||
| 346 | Miscellaneous power plant equipment | (12,885,472) | |||||||||
| 347 | Asset retirement costs for other prod plant | (50,231,045) | |||||||||
| 351.1 | Computer hardware | 81,473 | |||||||||
| 351.2 | Computer software | 55,644,709 | |||||||||
| 351.3 | Communication equipment | 169,762,641 | |||||||||
| 363.1 | Computer hardware | 3,235,982 | |||||||||
| 363.2 | Computer software | 46,821,866 | |||||||||
| 363.3 | Communication equipment | 170,544,430 | |||||||||
| 391 | Office furniture and equipment | (60,043,869) | |||||||||
| 397 | Communication equipment | (521,010,372) | |||||||||
| 397.1 | Computer hardware | 55,232,839 | |||||||||
| 397.2 | Computer software | 671,464,050 | |||||||||
| 397.3 | Communication equipment | 141,544,013 | |||||||||
| $ | — | ||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | |||||||||||
| Item | Ref. Line No. | Electric Plant in Service | |||||||||
| (a) | (Column) | (c) | |||||||||
| Steam Production | 20 (c) | $ | 4,905,498,898 | ||||||||
|
Less: Asset retirement obligations related cost components
(1)
|
102,073,239 | ||||||||||
| Revised Steam Production | $ | 4,803,425,659 | |||||||||
|
(1)
In accordance with 18 C.F.R.§35.18 (a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset retirement obligations-related cost components from the cost of service supporting its proposed rates.
|
|||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | |||||||||||
| Item | Ref. Line No. | Electric Plant in Service | |||||||||
| (a) | (Column) | (c) | |||||||||
| Hydraulic Production - Conventional | 22 (c) | $ | 525,612,315 | ||||||||
|
Less: Asset retirement obligations related cost components
(1)
|
1,096,950 | ||||||||||
| Revised Hydraulic Production - Conventional | $ | 524,515,365 | |||||||||
|
(1)
In accordance with 18 C.F.R.§35.18 (a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset retirement obligations-related cost components from the cost of service supporting its proposed rates.
|
|||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | |||||||||||
| Item | Ref. Line No. | Electric Plant in Service | |||||||||
| (a) | (Column) | (c) | |||||||||
|
Solar Production
|
23.1 (c)
|
$ | 184,969 | ||||||||
|
Less: Asset retirement obligations related cost components
(1)
|
— | ||||||||||
|
Revised Solar Production
|
$ | 184,969 | |||||||||
|
(1)
In accordance with 18 C.F.R.§35.18 (a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset retirement obligations-related cost components from the cost of service supporting its proposed rates.
|
|||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | |||||||||||
| Item | Ref. Line No. | Electric Plant in Service | |||||||||
| (a) | (Column) | (c) | |||||||||
| Wind Production |
23.2 (c)
|
$ | 412,947,699 | ||||||||
|
Less: Asset retirement obligations related cost components
(1)
|
7,583,968 | ||||||||||
|
Revised Wind Production
|
$ | 405,363,731 | |||||||||
|
(1)
In accordance with 18 C.F.R.§35.18 (a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset retirement obligations-related cost components from the cost of service supporting its proposed rates.
|
|||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | |||||||||||
| Item | Ref. Line No. | Electric Plant in Service | |||||||||
| (a) | (Column) | (c) | |||||||||
|
Other Renewable Production
|
23.3 (c)
|
$ | 105,869,531 | ||||||||
|
Less: Asset retirement obligations related cost components
(1)
|
1,530,264 | ||||||||||
|
Revised Other Renewable Production
|
$ | 104,339,267 | |||||||||
|
(1)
In accordance with 18 C.F.R.§35.18 (a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset retirement obligations-related cost components from the cost of service supporting its proposed rates.
|
|||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | |||||||||||
| Item | Ref. Line No. | Electric Plant in Service | |||||||||
| (a) | (Column) | (c) | |||||||||
| Other Production | 24 (c) | $ | 720,469,355 | ||||||||
|
Less: Asset retirement obligations related cost components
(1)
|
(1,701,718) | ||||||||||
| Revised Other Production | $ | 722,171,073 | |||||||||
|
(1)
In accordance with 18 C.F.R.§35.18 (a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset retirement obligations-related cost components from the cost of service supporting its proposed rates.
|
|||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | |||||||||||
| Item | Ref. Line No. | Electric Plant in Service | |||||||||
| (a) | (Column) | (c) | |||||||||
| Transmission | 25 (c) | $ | 2,674,361,552 | ||||||||
|
Less: Asset retirement obligations related cost components
(1)
|
420,365 | ||||||||||
|
Less: Disallowance of Oregon's share of transmission wildfire investments
(2)
|
9,836,252 | ||||||||||
| Revised Transmission | $ | 2,664,104,935 | |||||||||
|
(1)
In accordance with 18 C.F.R.§35.18 (a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset retirement obligations-related cost components from the cost of service supporting its proposed rates.
|
|||||||||||
|
(2)
In December 2024, the Oregon Public Utility Commission issued an order in PacifiCorp’s general rate case imposing a partial disallowance for a portion of Oregon's share of wildfire mitigation investments. This adjustment reinstates the disallowed amount for purposes of PacifiCorp’s Formula Rate.
|
|||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | |||||||||||
| Item | Ref. Line No. | Electric Plant in Service | |||||||||
| (a) | (Column) | (c) | |||||||||
| Distribution | 26 (c) | $ | 3,690,865,513 | ||||||||
|
Less: Asset retirement obligations related cost components
(1)
|
1,603,559 | ||||||||||
| Revised Distribution | $ | 3,689,261,954 | |||||||||
|
(1)
In accordance with 18 C.F.R.§35.18 (a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset retirement obligations-related cost components from the cost of service supporting its proposed rates.
|
|||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | |||||||||||
| Item | Ref. Line No. | Electric Plant in Service | |||||||||
| (a) | (Column) | (c) | |||||||||
| General | 28 (c) | $ | 1,098,607,436 | ||||||||
|
Less: Asset retirement obligations related cost components
(1)
|
(162,891) | ||||||||||
| Revised General | $ | 1,098,770,327 | |||||||||
|
(1)
In accordance with 18 C.F.R.§35.18 (a-c) a public utility that files a transmission rate schedule, tariff or service agreement under §35.12 or §35.13 and has recorded an asset retirement obligation on its books, but is not seeking recovery of the asset retirement costs in rates, must remove all asset retirement obligations-related cost components from the cost of service supporting its proposed rates.
|
|||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | |||||||||||
| Item | Ref. Line No. | Electric Plant in Service | |||||||||
| (a) | (Column) | (c) | |||||||||
|
Revised Steam Production
(1)
|
$ | 4,803,425,659 | |||||||||
| Nuclear Production | 21 (c) | — | |||||||||
|
Revised Hydraulic Production - Conventional
(2)
|
524,515,365 | ||||||||||
| Hydraulic Production - Pumped Storage | 23 (c) | — | |||||||||
|
Revised Solar Production
(3)
|
184,969 | ||||||||||
|
Revised Wind Production
(4)
|
405,363,731 | ||||||||||
|
Revised Other Renewables Production
(5)
|
104,339,267 | ||||||||||
|
Revised Other Production
(6)
|
722,171,073 | ||||||||||
|
Revised Transmission
(7)
|
2,664,104,935 | ||||||||||
|
Revised Distribution
(8)
|
3,689,261,954 | ||||||||||
| Regional Transmission and Market Operation | 27 (c) | — | |||||||||
|
Revised General
(9)
|
1,098,770,327 | ||||||||||
| Revised TOTAL | $ | 14,012,137,280 | |||||||||
|
(1)
Refer to footnote on page 219, line no. 20, column (c)
|
|||||||||||
|
(2)
Refer to footnote on page 219, line no. 22, column (c)
|
|||||||||||
|
(3)
Refer to footnote on page 219, line no. 23.1, column (c)
|
|||||||||||
|
(4)
Refer to footnote on page 219, line no. 23.2, column (c)
|
|||||||||||
|
(5)
Refer to footnote on page 219, line no. 23.3, column (c)
|
|||||||||||
|
(6)
Refer to footnote on page 219, line no. 24, column (c)
|
|||||||||||
|
(7)
Refer to footnote on page 219, line no. 25, column (c)
|
|||||||||||
|
(8)
Refer to footnote on page 219, line no. 26, column (c)
|
|||||||||||
|
(9)
Refer to footnote on page 219, line no. 28, column (c)
|
|||||||||||
|
This footnote applies to all lines in this Section B on Page 219 of this Form No. 1. The amounts presented herein include transfers on January 1, 2025 resulting from the adoption of FERC Order No. 898. These transfers include transfers between functions, as well as transfers from FERC Account 111, Accumulated provision for amortization of electric utility plant, for accumulated amortization on software assets that transferred from FERC Account 303, Miscellaneous Intangible Plant, to the functional plant accounts in accordance with the order. The following reflects the net transfers:
|
|||||||||||
| Functional Classification | Amount Transferred | ||||||||||
| Steam Production | $ | 88,256,196 | |||||||||
| Nuclear Production | — | ||||||||||
| Hydraulic Production-Conventional | (8,236,826) | ||||||||||
| Hydraulic Production-Pumped Storage | — | ||||||||||
| Solar Production | (155,723) | ||||||||||
| Wind Production | (262,577,831) | ||||||||||
| Other Renewable Production | (100,265,675) | ||||||||||
| Other Production | 259,946,035 | ||||||||||
| Transmission | (121,698,650) | ||||||||||
| Distribution | (112,683,985) | ||||||||||
| Regional Transmission and Market Operation | — | ||||||||||
| Energy Storage | — | ||||||||||
| General | (400,977,385) | ||||||||||
| $ | (658,393,844) | ||||||||||
| Miscellaneous Paid-In Capital (Account 211): | |||||||||||
|
Share based payments
(1)
|
1,973,218 | ||||||||||
|
Tax benefit from stock option exercises
(2)
|
14,422,979 | ||||||||||
|
Benefit plan separation
(3)
|
(3,575,760) | ||||||||||
|
Capital contributions
(4)
|
1,089,950,000 | ||||||||||
|
Gain on sale of ScottishPower plc stock
(5)
|
136,208 | ||||||||||
|
Qualified production activity tax deduction
(6)
|
(1,275,241) | ||||||||||
|
Contribution of Intermountain Geothermal Company
(7)
|
432,552 | ||||||||||
| Total Miscellaneous Paid-In Capital (Account 211) | 1,102,063,956 | ||||||||||
|
(1)
Represents the fair value of stock options granted by ScottishPower plc for which certain performance measures were met in March 2005. These options became fully vested in May 2005.
|
|||||||||||
|
(2)
Represents the income tax deduction attributable to the exercise of stock options granted by ScottishPower plc.
|
|||||||||||
|
(3)
Represents the effect of transferring certain benefit plan obligations and assets to PPM Energy, Inc. as a result of the sale of PacifiCorp by ScottishPower plc.
|
|||||||||||
|
(4)
Represents capital contributions to PacifiCorp (with no shares of stock issued) from its indirect parent Berkshire Hathaway Energy Company ("BHE"). During the year being reported, no capital contributions were made by BHE to PacifiCorp.
|
|||||||||||
|
(5)
Represents a realized gain on stock related to separation of PPM Energy, Inc. participants from the deferred compensation plan, which invested in ScottishPower plc stock.
|
|||||||||||
|
(6)
Represents amounts associated with Internal Revenue Code Section 199 qualified production activities.
|
|||||||||||
|
(7)
Represents contribution of Intermountain Geothermal Company to PacifiCorp from BHE in March 2006, subsequent to the sale of PacifiCorp to BHE. Intermountain Geothermal Company was merged with and its direct parent, PacifiCorp, on August 31, 2007, with PacifiCorp surviving.
|
|||||||||||
|
Berkshire Hathaway Inc. includes PacifiCorp in its United States Federal Income Tax Return. PacifiCorp's provision for income taxes has been computed on a stand-alone basis.
|
||||||||
|
Names of group members who will file a consolidated United States Federal Income Tax Return:
|
||||||||
| Under Berkshire Hathaway Energy Company ("BHE"): | ||||||||
| PPW Holdings LLC Sub-Group: | ||||||||
| PacifiCorp | ||||||||
| PPW Holdings LLC | ||||||||
| PacifiCorp Sub-Group: | ||||||||
| Energy West Mining Company | ||||||||
| Pacific Minerals, Inc. | ||||||||
| BHE Sub-Group: | ||||||||
| ABA Management, L.L.C. | Elmore Company | MidAmerican Energy Company | ||||||
| AC Eagle Corporation | Elmore North Geothermal LLC | MidAmerican Energy Services, LLC | ||||||
| AC Palm Desert Corporation | Energy West Mining Company | MidAmerican Funding, LLC | ||||||
| AC2015 Corporation | Esslinger-Wooten-Maxwell, Inc. | MidAmerican Geothermal Development Corporation | ||||||
| Aeronavis, LLC | E-W-M Referral Services, Inc. | MidAmerican Wind Tax Equity Holdings, LLC | ||||||
| Alamo 6 Solar Holdings, LLC | F&R/T LLC | Midcontinent Grid Solutions Holdco, LLC | ||||||
| Alamo 6, LLC | Falcon Power Operating Company | Midland Escrow Services, Inc. | ||||||
| Alaska Gas Transmission Company, LLC | First Network Realty, Inc. | Mid-States Title Insurance Agency, LLC | ||||||
| Alliance Title Group, LLC | First Realty, Ltd. | Midwest Capital Group, Inc. | ||||||
| Ambassador Real Estate Company | First Weber Illinois, LLC | Midwest Power Transmission Iowa, LLC | ||||||
| American Eagle Referral Service, LLC | First Weber Referral Associates, Inc. | Midwest Power Transmission Texas, LLC | ||||||
| Americana Arizona Referrals, LLC | First Weber, Inc. | Midwest Preferred Realty, Inc. | ||||||
| Americana Arizona, LLC | Fishlake Power LLC | Midwest Realty Ventures, LLC | ||||||
| Americana, L.L.C. | Flat Top Holdings, LLC | Modular LNG Holdings, Inc. | ||||||
| ARE Commercial Real Estate, LLC | Flat Top Wind I, LLC | Montana Alberta Tie LP Inc. | ||||||
| ARE Iowa, LLC | Florida Network LLC | Montana Alberta Tie US Holdings GP Inc. | ||||||
| Arizona HomeServices, L.L.C. | Florida Network Property Management, LLC | Morton Bay Geothermal LLC | ||||||
| Attorneys Title Holdings, Incorporated | Fluvanna Holdings 2, LLC | MTL Canyon Holdings, LLC | ||||||
| BDFH, Inc. | Fluvanna Wind Energy 2, LLC | Nebraska Referral, Inc. | ||||||
| Beach Properties of Florida, LLC | For Rent, Inc. | Nevada Electric Investment Company | ||||||
| Bennion & Deville Fine Homes, Inc. | Fort Dearborn Land Title Company, LLC | Nevada Power Company | ||||||
| Berkshire Hathaway Energy Company | FR Mariah Holdings II, LLC | Niche Storage Solutions, LLC | ||||||
| BH2H Holdings, LLC | FRTC, LLC | NNGC Acquisition, LLC | ||||||
| BHE AC Holding, LLC | Geronimo Community Solar Gardens Holding Company, LLC | Northeast Referral Group, LLC | ||||||
| BHE America Transco, LLC | Geronimo Community Solar Gardens, LLC | Northern Machining and Fabrication, LLC | ||||||
| BHE B Tax Equity Holdings, LLC | Gibraltar Title Services, LLC | Northern Natural Gas Company | ||||||
| BHE B2H, LLC | Glacier Balancing Authority Services, LLC | Northrop Realty, LLC | ||||||
| BHE Canada, LLC | Glacier Wind 1, LLC | NRS Referral Services, LLC | ||||||
| BHE Community Solar, LLC | Glacier Wind 2, LLC | NV Energy, Inc. | ||||||
| BHE Compression Services, LLC | GPWH Holdings, LLC | NVE Holdings, LLC | ||||||
| BHE CS Holdings, LLC | Grande Prairie Land Holding, LLC | NVE Insurance Company, Inc. | ||||||
| BHE Gas, Inc. | Grande Prairie Wind Holdings, LLC | NW Referral Services, LLC | ||||||
| BHE Geothermal, LLC | Grande Prairie Wind II, LLC | Pacific Minerals, Inc. | ||||||
| BHE GT&S, LLC | Grande Prairie Wind, LLC | PacifiCorp | ||||||
| BHE Hydro, LLC | Greater Metro, LLC | PCRE, L.L.C. | ||||||
| BHE Infrastructure Group, LLC | Guarantee Real Estate | PHM Holdings, LLC | ||||||
| BHE Infrastructure Services, LLC | Hegg Limited Referral Company, LLC | Pickford Escrow Company, Inc. | ||||||
| BHE Investment Group LLC | HEGG Realtors Iowa, Inc. | Pickford Holdings LLC | ||||||
| BHE Montana, LLC | HEGG, Realtors Inc. | Pickford Real Estate, Inc. | ||||||
| BHE Pearl Solar Holdings, LLC | HL Commercial Group, LLC | Pickford Services Company | ||||||
| BHE Pearl Solar, LLC | HN Real Estate Group, L.L.C. | Pilot Butte, LLC | ||||||
| BHE Pipeline Group, LLC | HN Referral Corporation | Pinyon Pines Funding, LLC | ||||||
| BHE Ravenswood, LLC | HomeServices Insurance, Inc. | Pinyon Pines I Holding Company, LLC | ||||||
| BHE Renewables, LLC | HomeServices KOI, Inc. | Pinyon Pines II Holding Company, LLC | ||||||
| BHE Solar, LLC | HomeServices Lending, LLC | Pinyon Pines Projects Holding, LLC | ||||||
| BHE Texas Transco, LLC | HomeServices MidAtlantic, LLC | Pinyon Pines Wind I, LLC | ||||||
| BHE Turbomachinery, LLC | HomeServices Northeast, LLC | Pinyon Pines Wind II, LLC | ||||||
| BHE U.K. Electric, Inc. | HomeServices of Alabama, Inc. | Pivotal JAX LNG, LLC | ||||||
| BHE U.K. Inc. | HomeServices of America, Inc | Pivotal LNG, LLC | ||||||
| BHE U.K. Power, Inc. | HomeServices of Arizona, LLC | PNJP, LLC | ||||||
| BHE U.S. Transmission, LLC | HomeServices of California, LLC | PNW Referral, LLC | ||||||
| BHE Wind, LLC | HomeServices of Colorado, LLC | Power Watch, LLC | ||||||
| BHE WV Holdings, LLC | HomeServices of Florida, Inc. | PPW Holdings LLC | ||||||
| BHE WV Renewables, LLC | HomeServices of Georgia, LLC | Preferred Carolinas Realty, Inc. | ||||||
| BHER Flat Top Wind Holdings, LLC | HomeServices of Illinois Holdings, LLC | Prime Alliance Real Estate Services, LLC | ||||||
| BHER Gopher Wind Holdings, LLC | HomeServices of Illinois, LLC | Priority Title Corporation | ||||||
| BHER Independence Wind Holdco, LLC | HomeServices of Iowa, Inc. | PRL Solar, LLC | ||||||
| BHER IWE Holdco, LLC | HomeServices of Kentucky Real Estate Academy, LLC | Property Services Northeast, LLC | ||||||
| BHER Mariah Wind Holdings LLC | HomeServices of Minnesota, LLC | Prosperity Home Mortgage, LLC | ||||||
| BHER Market Operations, LLC | HomeServices of MOKAN, LLC | Pru-One, Inc. | ||||||
| BHER Minerals, LLC | HomeServices of Nebraska, Inc. | Real Estate Knowledge Services, LLC | ||||||
| BHER Operating Company, LLC | HomeServices of Nevada, LLC | Real Living Real Estate, LLC | ||||||
| BHER Power Resources, Inc. | HomeServices of New York, LLC | Reece & Nichols Alliance, Inc. | ||||||
| BHER Ravenswood Solar 1, LLC | HomeServices of Oregon, LLC | Reece & Nichols Realtors, Inc. | ||||||
| BHER Rio Bravo Wind Holdings, LLC | HomeServices of the Carolinas, Inc. | Reece Commercial, Inc. | ||||||
| BHER San Vicente Holdings LLC | HomeServices of Washington, LLC | Referral Associates of Georgia, LLC | ||||||
| BHER Santa Rita Holdings, LLC | HomeServices of Wisconsin, LLC | Referral Network of IL, LLC | ||||||
| BHER Santa Rita Investment, LLC | HomeServices Partnership Group, LLC | Renewable Development Ventures LLC | ||||||
| BHER TL Tech, LLC | HomeServices Property Management, LLC | REV LNG SSL BC LLC | ||||||
| BHER Willows Solar, LLC | HomeServices Referral Network, LLC | RGS Title, LLC | ||||||
| BHER WV Solar, LLC | HomeServices Relocation, LLC | RHL Referral Company, L.L.C. | ||||||
| BHER WV Wind, LLC | HomeServices Title Holdings, LLC | Rim Rock Wind, LLC | ||||||
| BHER-Kiewit SVESF LLC | Houlihan Lawrence Associates, LLC | Rio Bravo Wind Holdings LLC | ||||||
| BHES CSG Holdings, LLC | Houlihan/Lawrence, Inc. | Rio Bravo Windpower, LLC | ||||||
| BHES Pearl Solar Holdings, LLC | HS Franchise Holding, LLC | Roberts Brothers, Inc. | ||||||
| BHH Affiliates, LLC | HSF Affiliates LLC | Roy H. Long Realty Company, Inc. | ||||||
| BHH Iowa Affiliates, LLC | HSGA Real Estate Group, L.L.C. | S.W. Hydro, Inc. | ||||||
| Bishop Hill Energy II LLC | HSN Holdings, LLC | Sage Title Group, LLC | ||||||
| Bishop Hill II Holdings, LLC | HSNV Title Holding, LLC | Salton Sea Power Company | ||||||
| Black Rock Geothermal LLC | HSTX Title, LLC | Salton Sea Power Generation Company | ||||||
| BPFLA Referrals, LLC | HSW Affiliates Holding, LLC | Salton Sea Power L.L.C. | ||||||
| CalEnergy Company, Inc. | IES Holding II, LLC | Santa Rita Wind Energy LLC | ||||||
| CalEnergy Generation Operating Company | Imperial Magma LLC | Saranac Energy Company, Inc. | ||||||
| CalEnergy Geothermal Holding, LLC | Independence Wind Energy LLC | Sequoia Aviation Corporation | ||||||
| CalEnergy International Services, Inc. | Insight Home Inspections, LLC | Shared Success Center, LLC | ||||||
| CalEnergy Minerals LLC | Intero Franchise Services, Inc. | Sierra Gas Holdings Company | ||||||
| CalEnergy Operating Corporation | Intero Nevada, LLC | Sierra Pacific Power Company | ||||||
| CalEnergy Pacific Holdings Corp. | Intero Real Estate Holdings, Inc. | Silver State Property Holdings, LLC | ||||||
| CalEnergy YCA Partner 2, LLC | Intero Real Estate Services, Inc. | SoCal Services & Property Management | ||||||
| CalEnergy, LLC | Intero Referral Services, Inc. | Solar San Antonio LLC | ||||||
| California Energy Development Corporation | Iowa Realty Co., Inc. | Solar Star 3, LLC | ||||||
| California Energy Yuma Corporation | Iowa Title Company | Solar Star 4, LLC | ||||||
| California Utility Holdco, LLC | Iroquois GP Holding Company, LLC | Solar Star California XIX, LLC | ||||||
| CanopyTitle, LLC | Iroquois, Inc. | Solar Star California XX, LLC | ||||||
| Capitol Title Company | JBRC, Inc. | Solar Star Funding, LLC | ||||||
| Carolina Gas Services, Inc. | JRHBW Realty, Inc. d/b/a/ RealtySouth | Solar Star Projects Holding, LLC | ||||||
| Carolina Gas Transmission, LLC | Jumbo Road Holdings, LLC | Southwest Settlement Services, LLC | ||||||
| CE Electric (NY), Inc | Kansas City Title, Inc. | SSC XIX, LLC | ||||||
| CE Generation, LLC | Kentucky Residential Referral Service, LLC | SSC XX, LLC | ||||||
| CE Geothermal, Inc. | Kentwood Commercial, LLC | Texas Emergency Power Reserve, LLC | ||||||
| CE International Investments, Inc | Kentwood Real Estate Services, LLC | The Escrow Firm, Inc. | ||||||
| CE Leathers Company | Kentwood, LLC | The Long & Foster Companies, Inc. | ||||||
| CE Turbo LLC | Kern River Gas Transmission Company | The Referral Co. | ||||||
| Commonsite, Inc. | KR Holding, LLC | Thoroughbred Title Services, LLC | ||||||
| Cordova Energy Company LLC | Lands of Sierra, Inc. | Tioga Properties, LLC | ||||||
| Cove Point GP Holding Company, LLC | Larabee School of Real Estate, Inc. | TL BHER Ex-IV, LLC | ||||||
| Crown Solar Holdings, LLC | Long & Foster Institute of Real Estate, LLC | TLTC LLC | ||||||
| Crown Solar, LLC | Long & Foster Mortgage Ventures, Inc. | Topaz Solar Farms LLC | ||||||
| CTRE, L.L.C. | Long & Foster Real Estate, Inc. | TPZ Holding, LLC | ||||||
| Dakota Dunes Development Company | Lovejoy Realty, Inc. | TRMC LLC | ||||||
| DCCO INC. | Lovejoy Referral Network LLC | TX Jumbo Road Wind, LLC | ||||||
| Del Ranch Company | M & M Ranch Acquisition Company, LLC | TX Referral Alliance, Inc. | ||||||
| Denver Rental, LLC | M & M Ranch Holding Company, LLC | Volantes, LLC | ||||||
| Desert Valley Company | Magma Land Company I | Vulcan Power Company | ||||||
| DesertLink Investments, LLC | Magma Power Company | Vulcan/BN Geothermal Power Company | ||||||
| Earth Energy Power Link LLC | Mariah del Norte LLC | Wailuku Holding Company, LLC | ||||||
| Eastern Energy Gas Holdings, LLC | Marshall Wind Energy Holdings, LLC | Wailuku Investment, LLC | ||||||
| Eastern Gas Transmission and Storage, Inc | Marshall Wind Energy LLC | Wailuku River Hydroelectric Power Company, Inc. | ||||||
| Eastern Gathering and Processing Inc. | MEHC Investment, Inc. | Walnut Ridge Wind, LLC | ||||||
| Eastern MLP Holding Company II, LLC | MES Holding, LLC | Watermark Realty Referral, Inc. | ||||||
| Ebby Halliday Alliance, LLC | Metro Referral Associates, Inc. | Watermark Realty, Inc. | ||||||
| Ebby Halliday Real Estate, LLC | Metro Referrals, LLC | Weathervane Referral Network, Inc. | ||||||
| Edina Realty Referral Network, Inc. | MHC Inc. | West Virginia Land Holdings, LLC | ||||||
| Edina Realty Title, Inc. | MHC Investment Company | Western Capital Group, LLC | ||||||
| Edina Realty, Inc. | Mid-America Referral Network, Inc. | Willows Solar Holdings LLC | ||||||
| Elk Valley Wind, LLC | MidAmerican Central California Transco, LLC | Wind Watch, LLC | ||||||
| WRW Holding, LLC | ||||||||
| With respect to members of the BHE Sub-Group, Berkshire Hathaway Energy Co. (BHE) requires all subsidiaries to pay to or receive from BHE an amount of tax based primarily on the stand-alone method of allocation. The computation includes all tax benefits from tax deductions stemming from cost borne by utility customers. | ||||||||
| Berkshire Hathaway Inc. Sub-Group: | ||||||||
| 121 Acquisition Co., LLC | GEICO Casualty Co. | NFM Custom Countertops, LLC | ||||||
| 21 SPC, Inc. | GEICO Choice Insurance Company | NFM of Cedar Park, Inc. | ||||||
| 21st Communities, Inc. | GEICO Corporation | NFM of Iowa, Inc. | ||||||
| 21st Mortgage Corporation | GEICO Discovery Corporation | NFM of Kansas, Inc. | ||||||
| 2K Polymer Systems, Inc. | GEICO Discovery II Corporation | NFM of Nebraska, Inc. | ||||||
| Acme Brick Company | GEICO Discovery III Corporation | NFM SERVICES, LLC | ||||||
| Acme Building Brands, Inc | GEICO Discovery IV Corporation | NFM Wellness, LLC | ||||||
| Acme Management Company | GEICO Endeavor Corporation | NJE Holdings, LLC | ||||||
| Acme Services Company, LLC | GEICO Endeavor II Corporation | NJI Sales, Inc. | ||||||
| Adalet Company | GEICO Endeavor III Corporation | Noranco Manufacturing (USA) Ltd. | ||||||
| AEROCRAFT HEAT TREATING CO INC | GEICO Endeavor IV Corporation | NorGUARD Insurance Company | ||||||
| Aero-Hose Corporation | GEICO General Insurance Co. | Northern States Agency, Inc. | ||||||
| AEROSPACE DYNAMICS INTERNATIONAL INC | GEICO Horizon Corporation | Noveon Hilton Davis, Inc. | ||||||
| Affordable Housing Partners, Inc. | GEICO Horizon II Corporation | NSS TECHNOLOGIES INC | ||||||
| AIPCF V CHI Blocker Inc | GEICO Horizon III Corporation | Oak River Insurance Company | ||||||
| AJF Warehouse Distributors, Inc. | GEICO Horizon IV Corporation | Old United Casualty Company | ||||||
| Albecca, Inc. | GEICO Indemnity Co. | Old United Life Insurance Company | ||||||
| Alleghany Capital Corporation | GEICO Lone Star Corporation | Orien Risk Analysts, Inc. | ||||||
| Alleghany Corporation | GEICO Lone Star II Corporation | Oriental Trading Company, Inc. | ||||||
| Alleghany Properties Holdings LLC | GEICO Lone Star III Corporation | OTC Brands, Inc. | ||||||
| Alleghany Reinsurance Company LLC | GEICO Lone Star IV Corporation | OTC Direct, Inc. | ||||||
| Alpha Cargo Motor Express, Inc | GEICO Marine Insurance Company | OTC Worldwide Holdings, Inc. | ||||||
| Alu-Forge, Inc | GEICO Perspective Corporation | PCC ROLLMET INC | ||||||
| American All Risk Insurance Services Inc. | GEICO Perspective II Corporation | PCC STRUCTURALS INC | ||||||
| American Commercial Claims Administrators Inc | GEICO Perspective III Corporation | PELI, Inc. | ||||||
| American Dairy Queen Corporation | GEICO Products, Inc. | Penn Coal Land, Inc. | ||||||
| AmGUARD Insurance Company | GEICO Protection Insurance Company | Perfection Hy-Test Company | ||||||
| Andrews Laser Works Corporation | GEICO Secure Insurance Company | PERMASWAGE HOLDINGS, INC. | ||||||
| APACE Holding Company LLC | GEICO Voyager Corporation | Pine Canyon Land Company | ||||||
| Artform International Inc. | GEICO Voyager II Corporation | Piper Finance Company | ||||||
| ATLANTIC PRECISION INC | GEICO Voyager III Corporation | Platte River Insurance Company | ||||||
| AVIBANK MANUFACTURING INC | GEICO Voyager IV Corporation | Plaza Financial Services Co. | ||||||
| AzGUARD Insurance Company | Gen Re Intermediaries Corporation | Plaza Resources Co. | ||||||
| Bayport Systems, Inc. | General Re Corporation | PLICO | ||||||
| Ben Bridge Jeweler, Inc. | General Re Financial Products Corporation | Precision Brand Products, Inc. | ||||||
| Benjamin Moore & Co. | General Re Life Corporation | PRECISION CASTPARTS CORP | ||||||
| Benson, Ltd. | General Reinsurance Corporation | Precision Cutting Technologies, Inc. | ||||||
| Berkshire Hathaway Assurance Corporation | General Star Indemnity Company | PRECISION FOUNDERS INC | ||||||
| Berkshire Hathaway Automotive Inc. | General Star National Insurance Company | Press Forge Company | ||||||
| Berkshire Hathaway Credit Corporation | Genesis Insurance Company | Princeton Insurance Company | ||||||
| Berkshire Hathaway Direct Insurance Company | GINSU LLC | Priority One Financial Services, Inc. | ||||||
| Berkshire Hathaway Finance Corporation | Government Employees Financial Corp. | PRISM Holdings LLC | ||||||
| Berkshire Hathaway Homestate Insurance Company | Government Employees Insurance Co. | PRISM Plastics, Inc. | ||||||
| Berkshire Hathaway Inc. | GRD Holdings Corporation | Procrane Holdings, Inc. | ||||||
| Berkshire Hathaway Life Insurance Company of Nebraska | GREENVILLE METALS INC | Professional Risk Management Services, Inc. | ||||||
| Berkshire Hathaway Specialty Insurance Company | GUARDco, Inc. | PROGRESSIVE INCORPORATED | ||||||
| BH Columbia Inc. | H. H. Brown Shoe Company, Inc. | PROTECTIVE COATING INC | ||||||
| BH Credit LLC | H.J. Justin & Sons, Inc. | QS Partners LLC | ||||||
| BH Finance, Inc. | Halex Electric Company | QS Security Services LLC | ||||||
| BH Holding H Jewelry Inc. | HAMILTON AVIATION INC | R.C. Tway Company, LLC | ||||||
| BH Holding LLC | Hawthorn Life International, Ltd. | R.C. Willey Home Furnishings | ||||||
| BH Holding S Furniture Inc | HeatPipe Technology, Inc. | Radnor Specialty Insurance Company | ||||||
| BH Media Group, Inc. | Heibar Installation, Inc. | Railserve, Inc. | ||||||
| BH Shoe Holdings, Inc. | Heibar Manufacturing, Inc. | Railsplitter Holdings Corporation | ||||||
| BHA Minority Interest Holdco, Inc. | HELICOMB INTERNATIONAL INC | RATHGIBSON HOLDING CO LLC | ||||||
| BHG Life Insurance Company | Henley Holdings, LLC | Redwood Fire and Casualty Insurance Company | ||||||
| BHG Structured Settlements, Inc. | Hohmann & Barnard, Inc. | RENTCO Trailer Corporation | ||||||
| BHHC Special Risks Insurance Company | Homefirst Agency, Inc. | Resolute Management Inc. | ||||||
| BH-IMC Holdings Inc. | Homemakers Plaza, Inc. | Resurgens Specialty Underwriting, Inc. | ||||||
| BHSF, Inc. | HUNTINGTON ALLOYS CORPORATION | Richline Group, Inc | ||||||
| biBERK Insurance Services, Inc. | IdeaLife Insurance Company | RIECP, LLC | ||||||
| BKI Oldco Inc. | IMC International Metalworking Companies Inc. | Ringwalt & Liesche Co. | ||||||
| Blue Chip Stamps, Inc. | Ingersoll Cutting Tool Company Inc. | Rio Grande, Inc. | ||||||
| BN Leasing Corporation | Innovative Building Products, Inc | Rochester Crematory, Inc. | ||||||
| BNSF Communications, Inc. | Innovative Coatings Technology Corporation | Roxell USA, Inc. | ||||||
| BNSF Logistics, LLC | Innovative Quality Solutions LLC | RSUI Group, Inc. | ||||||
| BNSF Railway Company | Interco Tobacco Retailers, Inc. | RSUI Indemnity Company | ||||||
| BNSF Spectrum, Inc. | International Dairy Queen, Inc. | RSUI Insurance Exchange RPG, Inc. | ||||||
| Boat America Corporation | International Insurance Underwriters, Inc. | RSUI Surplus Lines Insurance Services, Inc. | ||||||
| Borsheim Jewelry Company, Inc | Intrepid JSB, Inc. | Sager Electrical Supply Co. Inc | ||||||
| Braemac (CA) L.L.C. | Ironwood Plastics Inc | Santa Fe Pacific Insurance Company | ||||||
| Brainy Toys, Inc. | Iscar Metals Inc. | Santa Fe Pacific Pipeline Holdings, Inc. | ||||||
| Brilliant National Services, Inc. | ITTI Group USA Holdings Inc. | Santa Fe Pacific Pipelines, Inc. | ||||||
| Brooks Sports, Inc. | ITTI Investment Holdings Inc. | Santa Fe Pacific Railroad Company | ||||||
| Build a Better, LLC | J.L. Mining Company | ScottCare Corporation | ||||||
| Burlington Northern Railroad Holdings, Inc. | Jazplus, LLC | See's Candies, Inc. | ||||||
| Burlington Northern Santa Fe, LLC | Jazwares Canada Holdings Inc. | See's Candy Shops, Incorporated | ||||||
| Business Wire, Inc. | Jazwares Entertainment, LLC | Seventeenth Street Realty, Inc. | ||||||
| CALEDONIAN ALLOYS INC | Jazwares Soft Creations LLC | Shaw Asia Pacific Holdings, LLC | ||||||
| CalGO Insurance Company | Jazwares, LLC | Shaw Diversified Services, Inc. | ||||||
| Camp Manufacturing Company | Johns Manville Corporation | Shaw Floors, Inc. | ||||||
| Cannon Equipment LLC | Johns Manville, Inc. | Shaw Funding Company | ||||||
| CANNON MUSKEGON CORPORATION | Jordan's Furniture, Inc. | Shaw Industries Group, Inc. | ||||||
| Capitol Facilities Corporation | Joyce Steel Erection LLC | Shaw Industries, Inc. | ||||||
| Capitol Indemnity Corporation | Justin Brands, Inc. | Shaw Integrated and Turf Solutions, Inc. | ||||||
| Capitol Specialty Insurance Corporation | Kahn Ventures, Inc. | Shaw International Services, Inc. | ||||||
| CapSpecialty, Inc. | Kelly Amusement Holdings, LLC | Shaw Retail Properties, Inc. | ||||||
| Carefree Company | Kinexo, Inc. | Shaw Sports Turf California, Inc. | ||||||
| CATA Services Company | KITCO Fiber Optics, Inc. | Shaw Transport, Inc. | ||||||
| Cavalier Homes, Inc. | KLUNE INDUSTRIES INC | Shaw Watershed Holdings, LLC. | ||||||
| Central States Indemnity Co. of Omaha | L.A. Terminals, Inc. | SHX Flooring, Inc. | ||||||
| Central States of Omaha Companies, Inc. | Landmark American Insurance Company | SidePlate Systems, Inc. | ||||||
| CH Industries, Inc. | Larson-Juhl International LLC | Smilemakers Canada Inc. | ||||||
| Charter Brokerage Holdings Corp. | LeachGarner, Inc. | Smilemakers, Inc. | ||||||
| CJE II | Lipotec USA, Inc. | SN Management, Inc. | ||||||
| Claims Services, Inc. | LiquidPower Specialty Products, Inc. | Soco West, Inc. | ||||||
| Clayton Education Corp. | LJ AERO HOLDINGS INC | Solqs | ||||||
| Clayton Homes, Inc. | LJ SYNCH HOLDINGS INC | Sonnax Transmission Company | ||||||
| Clayton Properties Group, Inc. | LMG Ventures, LLC | Southern Energy Homes, Inc. | ||||||
| Clayton Supply, Inc. | Loch Vale Logistics, Inc. | SOUTHWEST UNITED INDUSTRIES INC | ||||||
| Clayton, Inc. | Los Angeles Junction Railway Company | SPS INTERNATIONAL INVESTMENT COMPANY | ||||||
| CMH Capital, Inc. | LSPI Holdings Inc. | SPS TECHNOLOGIES LLC | ||||||
| CMH Homes, Inc. | Lubrizol Advanced Materials Holding Corporation | SPS Technologies Mexico LLC | ||||||
| CMH Manufacturing West, Inc. | Lubrizol Advanced Materials, Inc. | SSP-SiMatrix Inc. | ||||||
| CMH Manufacturing, Inc. | Lubrizol Global Management, Inc. | Stahl Truck Equipment Company | ||||||
| CMH Services Aviation, Inc. | Lubrizol Inter-Americas Corporation | Star Lake Railroad Company | ||||||
| CMH Services, Inc. | Lubrizol International, Inc. | Summit Distribution Services, Inc. | ||||||
| CMH Transport, Inc. | Lubrizol Life Science, Inc. | SXP SCHULZ XTRUDED PRODUCTS LLC | ||||||
| Coil Master Corporation | Lubrizol Overseas Trading Corporation | TBCW Holdings, Inc. | ||||||
| Columbia Insurance Company | M & C Products, Inc. | TBS USA, Inc. | ||||||
| Complementary Coatings Corp. | M&M Manufacturing, Inc. | Tenn-Tex Plastics, Inc. | ||||||
| Composites Horizons LLC | M2 Liability Solutions, Inc. | TEXAS HONING INC | ||||||
| Consumer Value Products, Inc. | Mapletree Transportation, Inc. | The Ben Bridge Corporation | ||||||
| Continental Divide Insurance Company | Marine Tech Wire and Cable, Inc. | The BVD Licensing Corporation | ||||||
| Cort Business Services Corporation | Marmon Beverage Technologies, Inc. | The Duracell Company | ||||||
| Covington Specialty Insurance Company | Marmon Crane Services, Inc. | The Fechheimer Brothers Co. | ||||||
| CPM Development, LLC | Marmon Distribution Services, Inc. | The Indecor Group, Inc. | ||||||
| Criterion Insurance Agency | Marmon Energy Services Company | The Lubrizol Corporation | ||||||
| Crown Holdco One, Inc. | Marmon Engineered Components Company | The Medical Protective Company | ||||||
| Crown Holdco Two, Inc. | Marmon Financial Group, Inc. | The Pampered Chef, Ltd. | ||||||
| Crown Parent, Inc. | Marmon Foodservice Technologies, Inc. | The Zia Company | ||||||
| CSI Life Insurance Company | Marmon Holdings, Inc. | Thermoform Plastics, Inc. | ||||||
| CTB Credit Corp | Marmon Link Inc | TITANIUM METALS CORPORATION | ||||||
| CTB Inc. | Marmon Metal Solutions, Inc. | TM City Leasing Inc. | ||||||
| CTB International Corp | Marmon Power Systems, Inc. | Tool-Flo Manufacturing, Inc. | ||||||
| CTB Investment Holdings Inc. | Marmon Rail Group, Inc. | Top Five Club, Inc. | ||||||
| CTB IW INC | Marmon Railroad Services LLC | Total Quality Apparel Resource, Inc | ||||||
| CTB Midwest Inc | Marmon Renew, Inc. | TPC European Holdings, LTD. | ||||||
| CTB MN Investments | Marmon Retail & Highway Technologies Company LLC | TPC North America, Ltd. | ||||||
| CTB Technology Holding Inc. | Marmon Retail LLC | Transatlantic Holdings, Inc. | ||||||
| Cumberland Asset Management, Inc. | Marmon Retail Products, Inc. | Transatlantic Reinsurance Company | ||||||
| Cypress Insurance Company | Marmon Specialty Products Company | Transco Rail Services US Inc. | ||||||
| D.I. Properties Inc. | Marmon Technologies Company | Transco Railcar Repair Inc | ||||||
| Daniels-Head Insurance Agency, Inc. (CA) | Marmon Tubing, Fittings & Wire Products, Inc. | Transco, Inc. | ||||||
| Daniels-Head Insurance Agency, Inc. (TX) | Marmon Water, Inc. | Transportation Technology Services, Inc. | ||||||
| Daniels-Head Management Corp. | Marmon Wire & Cable, Inc. | TransRe Underwriting Managers Agency Ltd. | ||||||
| DCI Marketing Inc. | Marmon-Herrington Company | TRH Holding Corp. | ||||||
| DESIGNED METAL CONNECTIONS, INC. | Maryland Ventures, Inc.. | Triangle Suspension Systems, Inc. | ||||||
| DICKSON TESTING CO INC | McCarty-Hull Cigar Company, Inc. | Trilogy Communications, Inc. | ||||||
| DL Trading Holdings I, Inc. | McLane Beverage Distribution, Inc. | TrueNorth Development Inc. | ||||||
| DQF, Inc. | McLane Beverage Holding, Inc. | TS City Leasing Inc | ||||||
| DQGC, Inc. | McLane Company, Inc. | TSE Brakes, Inc. | ||||||
| Duracell Industrial Operations, Inc. | McLane Eastern, Inc. | TTI JV 1 | ||||||
| Duracell U.S. Operations, Inc. | McLane Express, Inc. | TTI JV 2 | ||||||
| Easley Custom Plastics, Inc. | McLane Foods, Inc. | TTI, Inc. | ||||||
| EastGUARD Insurance Company | McLane Foodservice Distribution, Inc. | Tucker Safety Products, Inc. | ||||||
| Eco Color Company | McLane Foodservice, Inc. | Tungaloy-NTK America Inc. | ||||||
| Ecodyne Corporation | McLane Interstate Warehouse, Inc. | TXFM, Inc. | ||||||
| Ellis & Watts Global Industries, Inc. | McLane Mid-Atlantic, Inc. | U.S. Investment Corporation | ||||||
| Elm Street Corporation | McLane Midwest, Inc. | U.S. Underwriters Insurance Co. | ||||||
| Empire Distributors of Colorado, Inc. | McLane Minnesota, Inc. | UCFS Europe Company | ||||||
| Empire Distributors of North Carolina, Inc. | McLane Network Solutions, Inc. | UCFS International Holding Company | ||||||
| Empire Distributors of Tennessee, Inc. | McLane New Jersey, Inc. | UFC Transition Co. | ||||||
| Empire Distributors, Inc. | McLane Ohio, Inc. | Unified Supply Chain, Inc. | ||||||
| ENVIRONMENT ONE CORPORATION | McLane Southern, Inc. | Union Tank Car Company | ||||||
| EP SALES INC | McLane Suneast, Inc. | Union Underwear Co., Inc | ||||||
| EXACTA AEROSPACE INC | McLane Tri-States, Inc. | United Consumer Financial Services Company | ||||||
| Executive Jet Management, Inc. | McLane Western, Inc. | United Direct Finance, Inc. | ||||||
| Exponential Technology Group, Inc. | MCWILLIAMS FORGE COMPANY | United States Aviation Underwriters, Incorporated | ||||||
| Exsif Worldwide, Inc. | Medical Protective Finance Corporation | United States Liability Insurance Company | ||||||
| ExtruMed, Inc. | MedPro Group, Inc | V3 Insurance Agency Inc. | ||||||
| Fair American Insurance and Reinsurance Company | MedPro Risk Retention Services, Inc. | Van Enterprises, Inc. | ||||||
| Fair American Select Insurance Company | Merit Distribution Services, Inc. | Vanderbilt ABS Corp. | ||||||
| FATIGUE TECHNOLOGY INC | METALAC FASTENERS INC | Vanderbilt Mortgage and Finance, Inc. | ||||||
| Financial Services Plus, Inc. | Meyn LLC | Vanity Fair, Inc. | ||||||
| Finial Reinsurance Company | MFS Fleet, Inc. | Veritas Insurance Group, Inc. | ||||||
| First Act, LLC | Miller Sage Holdings, Inc. | Vesta Intermediate Funding, Inc. | ||||||
| First Berkshire Hathaway Life Insurance Company | Mindware Corporation | VFI-Mexico, Inc. | ||||||
| FlightSafety Capital Corp. | MiTek Holdings, Inc. | Visilinx, Inc. | ||||||
| FlightSafety Defense Corporation | MiTek Inc. | Vision Retailing, Inc. | ||||||
| FlightSafety Development Corp. | MiTek Industries, Inc. | VT Insurance Acquisition Sub Inc. | ||||||
| FlightSafety International Inc. | MLMIC Insurance Company | Wayne Combustion Systems, Inc. | ||||||
| FlightSafety International Middle East Inc. | MLMIC Services, Inc. | Wayne Water Systems, Inc. | ||||||
| FlightSafety New York, Inc. | Morgantown-National Supply, Inc. | Webb Wheel Products, Inc. | ||||||
| FlightSafety Properties, Inc. | Mount Vernon Fire Insurance Company | Wellfleet Insurance Company | ||||||
| Floors, Inc. | Mount Vernon Specialty Insurance Company | Wellfleet New York Insurance Company | ||||||
| Fontaine Commercial Trailer, Inc. | Mouser Electronics, Inc. | Western Builders Supply, Inc. | ||||||
| Fontaine Engineered Products, Inc. | Mouser JV 1, Inc | Western Enterprises, Inc. | ||||||
| Fontaine Fifth Wheel Company | Mouser JV 2 | Western Fruit Express Company | ||||||
| Fontaine Modification Company | MPP Co., Inc. | WestGUARD Insurance Company | ||||||
| Fontaine Spray Suppression Company | MPP Pipeline Corporation | Whittaker, Clark & Daniels, Inc. | ||||||
| Fontaine Trailer Company LLC | MS Property Company | Wilbert Funeral Services, Inc. | ||||||
| Forest River Holdings, Inc. | MW Wholesale, Inc. | Wilbert, Inc. | ||||||
| Forest River, Inc. | National Fire & Marine Insurance Company | World Book Company | ||||||
| Forseti Assurance Company, LLC | National Indemnity Company | World Book Encyclopedia, Inc. | ||||||
| Frasca International, Inc. | National Indemnity Company of Mid-America | World Book, Inc. | ||||||
| Freedom Warehouse Corp. | National Indemnity Company of the South | Worldwide Containers, Inc. | ||||||
| Fruit of the Loom Direct, Inc. | National Liability & Fire Insurance Company | WPLG, Inc. | ||||||
| Fruit of the Loom Trading Company | Nationwide Uniforms | WYMAN GORDON COMPANY | ||||||
| Fruit of the Loom, Inc. | Nebraska Furniture Mart, Inc. | WYMAN GORDON FORGINGS CLEVELAND INC | ||||||
| Fruit of the Loom, Inc. (Sub) | NetJets Aviation, Inc. | WYMAN GORDON FORGINGS INC | ||||||
| FTL Regional Sales Co., Inc. | NetJets Card Holdings, Inc. | WYMAN GORDON INVESTMENT CASTINGS INC | ||||||
| Garan Central America Corp. | NetJets Card Partners, Inc. | WYMAN GORDON PENNSYLVANIA LLC | ||||||
| Garan Incorporated | NetJets Europe Holdings, LLC | Xelix Distribution, Inc. | ||||||
| Garan Manufacturing Corp. | NetJets Financial Holdings LLC | X-L-Co., Inc. | ||||||
| Garan Services Corp | NetJets Inc. | XTRA Companies, Inc. | ||||||
| Gateway Underwriters Agency, Inc. | NetJets International, Inc. | XTRA Corporation | ||||||
| GEICO Advantage Insurance Company | NetJets Sales, Inc. | XTRA Finance Corporation | ||||||
| GEICO Atlantis Corporation | NetJets Services, Inc. | XTRA Intermodal, Inc. | ||||||
| GEICO Atlantis II Corporation | NetJets U.S., Inc. | Z Global Logistics, LLC | ||||||
| GEICO Atlantis III Corporation | New England Asset Management, Inc. | Zag Toys Holdings, LLC | ||||||
| GEICO Atlantis IV Corporation | Newtool | |||||||
| 2025 | 2024 | |||||||
| Account service charges - application fees, disconnects, reconnects and returned check charges | $7,034,619 | $6,773,873 | ||||||
| Customer contract flat rate billings and facility buyout charges | (a) | 3,205,862 | ||||||
| (a) Amount is less than $250,000. | ||||||||
| 2025 | 2024 | |||||||
| Transmission service reimbursements | $11,742,139 | (a) | ||||||
| Fly-ash and by-product sales | 10,709,581 | $10,020,101 | ||||||
| Revenues from generation interconnection and transmission service request studies | 1,874,224 | 2,148,541 | ||||||
| Congestion revenue rights | 1,010,448 | (a) | ||||||
| Maintenance charges for work on transmission facilities | 600,054 | 772,172 | ||||||
| Steam sales | 587,680 | 731,189 | ||||||
| Revenue from other requested customer studies | 272,024 | 257,749 | ||||||
| Renewable energy credit sales, net of deferrals and amortization | (a) | 22,707,118 | ||||||
| Amortization of California greenhouse gas allowance revenue | (a) | 15,748,818 | ||||||
| Amortization of Oregon Clean Fuels Program credits | (a) | $3,844,435 | ||||||
| Bid fee credits in excess of independent evaluator costs | (a) | 782,543 | ||||||
| Phase shifting equipment fee from Western Electricity Coordinating Council | (a) | 368,737 | ||||||
| (a) Amount is less than $250,000. | ||||||||
| Load retention payment | $ | (936,125) | |||||||||
| Customer service charges related to: | 2,330,925 | ||||||||||
| - Schedule 94, Utah Energy Balancing Account | |||||||||||
| - Schedule 98, Utah Renewable Energy Credits Revenue Adjustment | |||||||||||
| - Schedule 196, Utah Sustainable Transportation and Energy Plan Cost Adjustment Pilot Program | |||||||||||
| - Schedule 197, Utah Federal Tax Act Adjustment | |||||||||||
| $ | 1,394,800 | ||||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | ||||||||
| Account | Ref. Line No. | Amount for Current Year | ||||||
| (a) | (Column) | (b) | ||||||
| (920) Administrative and General Salaries | 181(b) | $ | 96,387,210 | |||||
|
Less: Regulatory asset amortization of Oregon's share of Cholla Unit No. 4 Closure Costs
(1)
|
140,409 | |||||||
| Revised (920) Administrative and General Salaries | $ | 96,246,801 | ||||||
|
(1)
In accordance with PacifiCorp's formula rate settlement agreement in FERC Docket No. ER11-3643-000, Section 3.4.2.9 states, in part, all regulatory asset amortizations reflected in Administrative and General expense accounts should be excluded from the calculation of the wholesale transmission revenue requirement and charges under the wholesale formula rates, unless approved by the Commission.
|
||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | ||||||||
| Account | Ref. Line No. | Amount for Current Year | ||||||
| (a) | (Column) | (b) | ||||||
| (923) Outside Services Employed | 184(b) | $ | 53,800,982 | |||||
| Less: Regulatory asset amortization of Washington's share of Equity Advisory Group for Clean Energy Implementation Plan costs (1) | 239,935 | |||||||
|
Less: Regulatory asset amortization of Washington's share of Colstrip Unit No. 4 Deferred Maintenance Costs
(1)
|
64,726 | |||||||
|
Less: Energy Day Ahead Market (EDAM) costs related to Energy Supply Management
|
1,951 | |||||||
|
Revised (923) Outside Services Employed
|
$ | 53,494,370 | ||||||
| (1) In accordance with PacifiCorp's formula rate settlement agreement in FERC Docket No. ER11-3643-000, Section 3.4.2.9 states, in part, all regulatory asset amortizations reflected in Administrative and General expense accounts should be excluded from the calculation of the wholesale transmission revenue requirement and charges under the wholesale formula rates, unless approved by the Commission. | ||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | ||||||||
| Account | Ref. Line No. | Amount for Current Year | ||||||
| (a) | (Column) | (b) | ||||||
| (924) Property Insurance | 185(b) | $ | 27,400,989 | |||||
|
Less: Situs property loss reserves, net of reimbursements
(1)
|
21,187,377 | |||||||
| Revised (924) Property Insurance | $ | 6,213,612 | ||||||
|
(1)
To adjust PacifiCorp's formula rate, per FERC Docket No. FA16-4-000 for situs property loss reserves, net of reimbursements.
|
||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | ||||||||
| Account | Ref. Line No. | Amount for Current Year | ||||||
| (a) | (Column) | (b) | ||||||
|
(925) Injuries and Damages
|
186(b) | $ | 345,548,576 | |||||
|
Less: Regulatory asset amortization of Oregon's share of deferred insurance premiums
(1)
|
12,189,840 | |||||||
|
Less: Regulatory asset amortization of Idaho's share of deferred insurance premiums
(1)
|
6,078,099 | |||||||
|
Less: Regulatory asset amortization of Wyoming's share of deferred insurance premiums
(1)
|
2,013,323 | |||||||
|
Revised (925) Injuries and Damages
|
$ | 325,267,314 | ||||||
|
(1)
In accordance with PacifiCorp's formula rate settlement agreement in FERC Docket No. ER11-3643-000, Section 3.4.2.9 states, in part, all regulatory asset amortizations reflected in Administrative and General expense accounts should be excluded from the calculation of the wholesale transmission revenue requirement and charges under the wholesale formula rates, unless approved by the Commission.
|
||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | ||||||||
| Account | Ref. Line No. | Amount for Current Year | ||||||
| (a) | (Column) | (b) | ||||||
| (931) Rents | 193(b) | $ | 641,534 | |||||
|
Less: Regulatory asset amortization of Oregon's share of Cholla Unit No. 4 Closure Costs
(1)
|
9,837 | |||||||
| Revised (931) Rents | $ | 631,697 | ||||||
|
(1)
In accordance with PacifiCorp's formula rate settlement agreement in FERC Docket No. ER11-3643-000, Section 3.4.2.9 states, in part, all regulatory asset amortizations reflected in Administrative and General expense accounts should be excluded from the calculation of the wholesale transmission revenue requirement and charges under the wholesale formula rates, unless approved by the Commission.
|
||||||||
| Adjustment to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, is as follows: | ||||||||
| Account | Ref. Line No. | Amount for Current Year | ||||||
| (a) | (Column) | (b) | ||||||
| (935) Maintenance of General Plant | 196(b) | $ | 4,256,437 | |||||
|
Less: Write-off of assets under construction
(1)
|
119,324 | |||||||
|
Less: Regulatory asset amortization of environmental costs
(2)
|
264,080 | |||||||
| Revised (935) Maintenance of General Plant | $ | 3,873,033 | ||||||
|
(1)
To adjust PacifiCorp's formula rate, per the resolution of the preliminary challenge of PacifiCorp’s OATT Formula Rate 2021 Annual Update, for write-offs of assets under construction.
|
||||||||
|
(2)
In accordance with PacifiCorp's formula rate settlement agreement in FERC Docket No. ER11-3643-000, Section 3.4.2.9 states, in part, all regulatory asset amortizations reflected in Administrative and General expense accounts should be excluded from the calculation of the wholesale transmission revenue requirement and charges under the wholesale formula rates, unless approved by the Commission.
|
||||||||
| Adjustments to PacifiCorp's formula rate under FERC Docket No. ER11-3643-000, Attachment H-1, are as follows: | ||||||||
| Account | Ref. Line No. | Amount for Current Year | ||||||
| (a) | (Column) | (b) | ||||||
| TOTAL Administrative & General Expenses | 197(b) | $ | 547,274,008 | |||||
|
Less: Account 920 regulatory asset amortization
(1)
|
140,409 | |||||||
|
Less: Account 923 regulatory asset amortization
(2)
|
304,661 | |||||||
|
Less: Energy Day Ahead Market (EDAM) costs related to Energy Supply Management
(2)
|
1,951 | |||||||
|
Less: Situs property loss reserves, net of reimbursements
(3)
|
21,187,377 | |||||||
|
Less: Account 925 regulatory asset amortization
(4)
|
20,281,262 | |||||||
|
Less: Account 926 regulatory asset amortization
(5)
|
1,172,422 | |||||||
|
Less: Account 931 regulatory asset amortization
(6)
|
9,837 | |||||||
|
Less: Write-off of assets under construction
(7)
|
119,324 | |||||||
|
Less: Account 935 regulatory asset amortization
(7)
|
264,080 | |||||||
| Revised TOTAL Administrative & General Expenses | $ | 503,792,685 | ||||||
|
(1)
To adjust Account 920, Administrative and General Salaries. Refer to footnote on Page 320, Line No. 181, Column (b)
|
||||||||
|
(2)
To adjust Account 923, Outside Services Employed. Refer to footnote on Page 320, Line No. 184, Column (b)
|
||||||||
|
(3)
To adjust Account 924, Property insurance. Refer to footnote on Page 320, Line No. 185, Column (b)
|
||||||||
|
(4)
To adjust Account 925, Injuries and Damages. Refer to footnote on Page 320, Line No. 186, Column (b).
|
||||||||
|
(5)
To adjust Account 926, Employee pensions and benefits. Refer to footnote on Page 320, Line No. 187, Column (b).
|
||||||||
|
(6)
To adjust Account 931, Rents. Refer to footnote on Page 320, Line No. 193, Column (b)
|
||||||||
|
(7)
To adjust Account 935, Maintenance of General Plant. Refer to footnote on Page 320, Line No. 196, Column (b).
|
||||||||
|
Functional Classification
|
Depreciation
Expense
|
||||||||||
| (a) |
(b)
|
||||||||||
| Transmission | $ | 206,445,094 | |||||||||
|
Add: Depreciation on disallowance of Oregon's share of transmission wildfire investments
(1)
|
152,500 | ||||||||||
| Revised Transmission | $ | 206,597,594 | |||||||||
|
(1)
In December 2024, the Oregon Public Utility Commission issued an order in PacifiCorp's general rate case imposing a partial disallowance for a portion of Oregon's share of wildfire mitigation investments. This adjustment reinstates the depreciation on the disallowed amount for purposes of PacifiCorp's Formula Rate.
|
|||||||||||
| FERC Sub Acct | Description | ||||||||||
| 315.35 | Communication Equipment - Mobile Radios - Steam | ||||||||||
| 334.35 | Communication Equipment - Mobile Radios - Hydro | ||||||||||
| 338.00 | Land - Solar | ||||||||||
| 338.02 | Structures And Improvements - Solar | ||||||||||
| 338.04 | Solar Panels | ||||||||||
| 338.05 | Collector System - Solar | ||||||||||
| 338.07 | Inverters - Solar | ||||||||||
| 338.08 | Accessory Electric Equipment - Solar | ||||||||||
| 338.19 | Land - Wind | ||||||||||
| 338.35 | Communication Equipment - Mobile Radios - Wind | ||||||||||
| 338.37 | Wind Turbines - Generators | ||||||||||
| 338.38 | Water Rights - Wind | ||||||||||
| 339.00 | Land - Other Renewables | ||||||||||
| 339.01 | Land Rights - Other Renewables | ||||||||||
| 339.02 | Structures And Improvements - Other Renewables | ||||||||||
| 339.03 | Fuel Holders - Other Renewables | ||||||||||
| 339.04 | Boiler Plant Equipment - Other Renewables | ||||||||||
| 339.06 | Generators - Other Renewables | ||||||||||
| 339.08 | Accessory Electric Equipment - Other Renewables | ||||||||||
| 339.09 | Computer Hardware - Other Renewables | ||||||||||
| 339.15 | Communication Equipment - Mobile Radios - Other Renewables | ||||||||||
| 345.35 | Communication Equipment - Mobile Radios - Other Production | ||||||||||
| 351.21 | Computer Software (Major) - Transmission | ||||||||||
| 351.35 | Comm Equip - Mobile Radios - Transmission | ||||||||||
| 363.21 | Computer Software (Major) - Distribution | ||||||||||
| 363.35 | Communication Equipment - Mobile Radios - Distribution | ||||||||||
| 392.19 | Over-The-Road Semi-Tractors | ||||||||||
| 397.91 | Computer Hardware - General | ||||||||||
| 397.92 | Computer Software (Minor) - General | ||||||||||
| 397.93 | Computer Software (Major) - General | ||||||||||
| 397.94 | Communication Equipment - General | ||||||||||
| 397.95 | Communication Equipment - Mobile Radios - General | ||||||||||
|
Installed Capacity Name Plate Rating
(In MW) |
Net Peak Demand
MW (60 min.) |
Net Generation Excluding Plant Use | ||||||
| (c) | (d) | (e) | ||||||
| (2.80) | 0.0 | (3,850,000) | ||||||
| The Jim Bridger - Borah 345kV line is jointly owned by PacifiCorp and Idaho Power Company. Ownership of the line designation is as follows: | ||||||||
| Designation | PacifiCorp | Idaho Power Company | ||||||
| Jim Bridger - Populus #1 | 71.0% | 29.0% | ||||||
| Populus - Borah #1 | 71.0% | 29.0% | ||||||
| Plant cost and operations and maintenance costs reported for this line represents PacifiCorp’s share. | ||||||||
| The Jim Bridger - Kinport 345kV line is jointly owned by PacifiCorp and Idaho Power Company. Ownership of the line designation is as follows: | ||||||||
| Designation | PacifiCorp | Idaho Power Company | ||||||
| Jim Bridger - Populus #2 | 71.0% | 29.0% | ||||||
| Populus - Kinport | 71.0% | 29.0% | ||||||
| Plant cost and operations and maintenance costs reported for this line represents PacifiCorp’s share. | ||||||||