PacifiCorp

State of Utah

Calculation of Customer Charge

Based on March 2006 - Cost of Service Study

Billing Service Revenues - Account 456

Customer Billing & Accounting Expense - Acc’t. 903.2

Meter Reading - Account 902.1

Meters - Depreciation Expense

Service Drop - Depreciation Expense

Service Drop Plant - Account 369

Meter Plant - Account 370

Meters - Accumulated Depreciation

Service Drop - Accumulated Depreciation

            Total Rate Base

Return on Rate Base @ 11% for 2006 Target ROR

Total Costs (net of Billing Service Revenues)

Average Customers

Customer Charge (per month)

March 2003

Residential

Schedule 1

194,215

3,817,532

6,416,667

1,779,132

1,896,034

84,268,184

53,588,302

(26,360,427)

(36,043,587)

75,452,473

8,299,772

22,014,922

612,285

$3.00

March 2006

Residential

Schedule 1

218,546

3,996,937

7,465,643

2,039,893

2,486,613

107,905,307

62,035,538

(29,116,715)

(40,813,109)

100,011,021

11,001,212

26,771,752

662,846

$3.37

Source: PacifiCorp response to DPU Date Request 20.1 (correcting the Return on Rate Base entry for March, 2003)