BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203...

173
Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP ___________________________________________________________ Exhibit Accompanying Direct Testimony of John J. Spanos Oregon Steam Production Plant September 2018

Transcript of BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203...

Page 1: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos

BEFORE THE PUBLIC UTILITY COMMISSION

OF OREGON

PACIFICORP

___________________________________________________________

Exhibit Accompanying Direct Testimony of John J. Spanos

Oregon Steam Production Plant

September 2018

Page 2: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PAC/203

Exhibit PAC/203 Spanos/1

Page 3: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/2

Page 4: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/3

Page 5: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACI

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Exhibit PAC/203 Spanos/4

Page 6: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACI

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Exhibit PAC/203 Spanos/5

Page 7: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/6

Page 8: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACI

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Exhibit PAC/203 Spanos/7

Page 9: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/8

Page 10: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/9

Page 11: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/10

Page 12: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/11

Page 13: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/12

Page 14: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Page 15: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/14

Page 16: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/15

Page 17: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 310.2 LAND RIGHTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CHOLLA UNIT 4INTERIM SURVIVOR CURVE.. SQUAREPROBABLE RETIREMENT YEAR.. 4-2025NET SALVAGE PERCENT.. 0

2008 1,201,891.85 678,432 523,909 677,983 7.33 92,4942012 166,573.53 71,407 55,143 111,431 7.33 15,202

1,368,465.38 749,839 579,052 789,413 107,696

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. SQUAREPROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. 0

1972 94,403.45 83,405 71,283 23,121 6.00 3,8541992 5,566.81 4,506 3,851 1,716 6.00 286

99,970.26 87,911 75,134 24,836 4,140

HUNTER COMMONINTERIM SURVIVOR CURVE.. SQUAREPROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. 0

1978 73,362.47 56,268 48,621 24,742 12.00 2,0621983 172,975.07 128,337 110,894 62,081 12.00 5,173

246,337.54 184,605 159,515 86,823 7,235

JIM BRIDGER COMMONINTERIM SURVIVOR CURVE.. SQUAREPROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. 0

1976 276,651.77 231,939 202,845 73,807 8.00 9,2261979 4,026.00 3,333 2,915 1,111 8.00 1391990 433.33 336 294 139 8.00 17

281,111.10 235,608 206,054 75,057 9,382

Exhibit PAC/203 Spanos/16

Page 18: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 310.2 LAND RIGHTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON COMMONINTERIM SURVIVOR CURVE.. SQUAREPROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. 0

1963 15,015.87 12,494 10,169 4,847 11.00 441

15,015.87 12,494 10,169 4,847 441

WYODAK PLANTINTERIM SURVIVOR CURVE.. SQUAREPROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. 0

1978 39,348.80 32,047 28,846 10,503 9.00 1,1671983 125,448.00 99,493 89,556 35,892 9.00 3,988

164,796.80 131,540 118,402 46,395 5,155

BLUNDELL GEOTHERMAL STEAM FIELDINTERIM SURVIVOR CURVE.. SQUAREPROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. 0

1990 26,725,454.50 15,472,702 18,150,084 8,575,370 20.00 428,7681991 13,453,417.70 7,666,968 8,993,653 4,459,765 20.00 222,9882001 546,652.37 247,114 289,874 256,778 20.00 12,8392004 256,385.86 103,321 121,200 135,186 20.00 6,759

40,981,910.43 23,490,105 27,554,811 13,427,099 671,354

43,157,607.38 24,892,102 28,703,137 14,454,470 805,403

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.9 1.87

Exhibit PAC/203 Spanos/17

Page 19: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CHOLLA UNIT 4INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 4-2025NET SALVAGE PERCENT.. -4

1962 119,504.20 109,150 84,289 39,995 7.17 5,5781978 4,961,206.10 4,334,729 3,347,430 1,812,225 7.22 251,0011979 22,699.51 19,756 15,256 8,351 7.22 1,1571980 2,717,317.85 2,354,802 1,818,461 1,007,550 7.23 139,3571981 20,980,726.23 18,104,453 13,980,893 7,839,062 7.23 1,084,2411982 2,408,516.19 2,068,987 1,597,744 907,113 7.23 125,4651983 222,471.39 190,198 146,878 84,493 7.23 11,6861984 21,025.42 17,880 13,808 8,059 7.24 1,1131985 518,178.45 438,319 338,485 200,420 7.24 27,6821986 12,943.00 10,887 8,407 5,053 7.24 6981987 305,526.76 255,387 197,219 120,529 7.25 16,6251988 421,226.09 349,877 270,187 167,888 7.25 23,1571989 1,456,364.68 1,201,502 927,842 586,777 7.25 80,9351990 18,070.73 14,801 11,430 7,364 7.25 1,0161992 53,128.00 42,811 33,060 22,193 7.26 3,0571994 353,760.45 279,752 216,034 151,877 7.27 20,8911996 482,525.61 373,500 288,430 213,397 7.27 29,3531999 31,031.85 23,074 17,819 14,455 7.28 1,9862000 288,346.87 211,026 162,962 136,919 7.28 18,8082001 3,822,489.83 2,749,101 2,122,952 1,852,437 7.28 254,4562002 202,784.06 142,958 110,397 100,498 7.29 13,7862003 491,244.05 338,866 261,684 249,210 7.29 34,1852004 869,597.96 585,415 452,078 452,304 7.29 62,0442005 248,651.25 162,903 125,799 132,798 7.29 18,2162006 353,804.31 224,391 173,283 194,674 7.30 26,6682007 7,320,094.69 4,478,440 3,458,408 4,154,490 7.30 569,1082008 5,400,556.73 3,168,762 2,447,029 3,169,550 7.30 434,1852009 767,898.79 428,696 331,054 467,561 7.30 64,0492010 1,184,464.88 622,180 480,469 751,374 7.31 102,7872011 1,707,060.77 833,559 643,703 1,131,640 7.31 154,8072012 1,471,348.12 655,630 506,300 1,023,902 7.31 140,0692013 3,348,249.18 1,325,004 1,023,215 2,458,965 7.31 336,3842014 1,008,639.26 338,665 261,529 787,456 7.32 107,5762015 866,063.87 228,617 176,546 724,160 7.32 98,9292016 768,537.23 135,933 104,972 694,306 7.32 94,8512017 72,606.86 4,828 3,728 71,783 7.32 9,806

65,298,661.22 46,824,839 36,159,782 31,750,826 4,365,712

Exhibit PAC/203 Spanos/18

Page 20: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

COLSTRIP GENERATING STATIONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2027NET SALVAGE PERCENT.. -7

1984 36,594,279.32 30,033,342 26,739,412 12,416,467 9.82 1,264,4061986 17,133,473.39 13,864,376 12,343,790 5,989,027 9.83 609,2601987 64,871.20 52,099 46,385 23,027 9.83 2,3431988 59,614.57 47,476 42,269 21,519 9.84 2,1871989 113,324.43 89,490 79,675 41,582 9.84 4,2261990 42,646.33 33,361 29,702 15,929 9.85 1,6171992 96,284.64 73,801 65,707 37,318 9.86 3,7851993 45,864.99 34,768 30,955 18,121 9.86 1,8381994 28,436.28 21,291 18,956 11,471 9.87 1,1621995 11,547.14 8,536 7,600 4,756 9.87 4821996 15,216.84 11,089 9,873 6,409 9.88 6491997 169,930.26 121,985 108,606 73,219 9.88 7,4111998 6,949.67 4,906 4,368 3,068 9.89 3101999 5,168.12 3,584 3,191 2,339 9.89 2372000 19,091.87 12,979 11,556 8,873 9.90 8962001 56,867.23 37,838 33,688 27,160 9.90 2,7432002 14,294.74 9,285 8,267 7,029 9.91 7092003 1,241,271.74 785,395 699,256 628,905 9.91 63,4622004 31,715.98 19,475 17,339 16,597 9.92 1,6732005 122,619.97 72,839 64,850 66,353 9.92 6,6892006 612,838.91 350,466 312,028 343,709 9.93 34,6132007 235,583.03 129,072 114,916 137,158 9.93 13,8122008 83,924.87 43,718 38,923 50,876 9.94 5,1182009 891,730.24 438,423 390,339 563,813 9.94 56,7222010 83,744.32 38,366 34,158 55,448 9.95 5,5732011 724,569.88 305,487 271,982 503,307 9.95 50,5842012 591,184.18 224,656 200,017 432,550 9.95 43,4722013 1,283,377.09 426,039 379,313 993,901 9.96 99,7892014 161,250.12 44,770 39,860 132,678 9.96 13,3212015 565,807.24 120,986 107,717 497,697 9.97 49,9192016 373,032.96 52,200 46,475 352,670 9.97 35,3732017 1,408,558.79 71,907 64,021 1,443,137 9.98 144,603

62,889,070.34 47,584,005 42,365,192 24,926,113 2,528,984

Exhibit PAC/203 Spanos/19

Page 21: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CRAIG UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -2

1980 11,373,025.16 9,523,651 9,135,988 2,464,498 7.87 313,1511982 3,123.00 2,590 2,485 701 7.88 891983 4,427.00 3,653 3,504 1,011 7.88 1281985 30,953.00 25,251 24,223 7,349 7.89 9311991 6,491.00 5,072 4,866 1,755 7.91 2221995 1,951.91 1,466 1,406 585 7.92 741996 72,700.40 53,951 51,755 22,400 7.92 2,8282005 21,180.74 13,164 12,628 8,976 7.95 1,1292010 42,124.73 20,773 19,927 23,040 7.97 2,8912011 67,782.86 30,978 29,717 39,421 7.97 4,9462014 39,658.27 12,308 11,807 28,644 7.98 3,589

11,663,418.07 9,692,857 9,298,306 2,598,380 329,978

CRAIG UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

1979 11,559,388.00 9,515,466 9,128,135 2,662,441 8.83 301,5221982 2,834.00 2,297 2,203 687 8.84 781983 8,821.00 7,108 6,819 2,179 8.85 2461985 29,379.00 23,383 22,431 7,535 8.86 8501991 6,110.00 4,640 4,451 1,781 8.88 2011994 4,918.21 3,618 3,471 1,546 8.90 1741995 7,782.00 5,657 5,427 2,511 8.90 2822005 21,076.42 12,488 11,980 9,518 8.94 1,0652009 48,000.27 23,777 22,809 26,151 8.95 2,922

11,688,308.90 9,598,434 9,207,726 2,714,349 307,340

CRAIG COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

1979 9,147,584.36 7,530,116 7,223,600 2,106,937 8.83 238,6111983 46,454.00 37,435 35,911 11,472 8.85 1,2961984 21,772.00 17,442 16,732 5,475 8.85 619

Exhibit PAC/203 Spanos/20

Page 22: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CRAIG COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

1985 200,201.00 159,343 152,857 51,348 8.86 5,7951986 7,667.00 6,062 5,815 2,005 8.86 2261987 8,785.00 6,895 6,614 2,346 8.87 2641988 82,312.00 64,131 61,521 22,438 8.87 2,5301989 136,554.00 105,557 101,260 38,025 8.87 4,2871990 86,420.00 66,216 63,521 24,628 8.88 2,7731991 17,818.00 13,531 12,980 5,194 8.88 5851993 121,672.76 90,540 86,855 37,252 8.89 4,1901994 124,858.28 91,858 88,119 39,237 8.90 4,4091995 211,343.12 153,641 147,387 68,183 8.90 7,6611996 195,583.59 140,351 134,638 64,857 8.90 7,2871997 78,426.19 55,476 53,218 26,777 8.91 3,0051999 46,511.28 31,872 30,575 16,867 8.91 1,8932000 215,923.18 145,201 139,291 80,951 8.92 9,0752001 13,607.31 8,970 8,605 5,275 8.92 5912002 36,037.66 23,222 22,277 14,482 8.93 1,6222003 88,770.47 55,813 53,541 37,005 8.93 4,1442004 75,467.50 46,151 44,272 32,704 8.93 3,6622005 39,599.36 23,462 22,507 17,884 8.94 2,0002006 438,042.25 250,518 240,321 206,483 8.94 23,0972008 406,489.64 212,832 204,169 210,451 8.95 23,5142009 328,728.85 162,833 156,205 179,099 8.95 20,0112010 281,619.84 130,504 125,192 162,060 8.96 18,0872011 170,256.96 72,818 69,854 103,808 8.96 11,5862012 271,586.07 105,128 100,849 176,169 8.96 19,6622013 817,858.87 277,869 266,558 567,658 8.97 63,2842014 182,414.63 52,116 49,995 136,068 8.97 15,1692015 1,079,117.29 238,951 229,224 871,475 8.98 97,0462017 7,256.26 390 374 7,027 8.98 783

14,986,738.72 10,377,244 9,954,834 5,331,639 598,764

DAVE JOHNSTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1958 2,285.86 2,128 1,819 536 5.88 911990 22,528.35 19,004 16,242 6,962 5.95 1,170

Exhibit PAC/203 Spanos/21

Page 23: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1995 107,032.63 86,870 74,245 35,999 5.96 6,0401996 54,959.52 44,182 37,761 18,848 5.96 3,1621997 57,314.75 45,595 38,968 20,066 5.96 3,3672002 64,927.62 48,158 41,159 25,717 5.97 4,3082008 58,808.27 37,097 31,705 28,867 5.98 4,8272009 33,344.57 20,122 17,198 17,147 5.98 2,8672012 608,501.94 299,446 255,926 370,831 5.99 61,908

1,009,703.51 602,602 515,022 524,973 87,740

DAVE JOHNSTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1960 5,284.75 4,904 4,191 1,252 5.89 2131962 5,365.29 4,963 4,242 1,285 5.89 2181990 22,528.34 19,004 16,242 6,962 5.95 1,1701995 12,130.39 9,845 8,414 4,080 5.96 6851996 112,458.23 90,405 77,266 38,566 5.96 6,4712005 135,780.57 94,453 80,726 59,128 5.97 9,9042012 264,129.94 129,979 111,088 160,965 5.99 26,8722014 9,093.06 3,448 2,947 6,419 5.99 1,072

566,770.57 357,001 305,116 278,658 46,605

DAVE JOHNSTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1977 315,936.78 282,470 241,417 83,998 5.92 14,1891991 479,594.52 401,929 343,514 150,468 5.95 25,2891992 143,784.20 119,654 102,264 45,834 5.95 7,7031997 31,422.92 24,998 21,365 11,001 5.96 1,8462006 20,724.25 14,010 11,974 9,372 5.98 1,567

Exhibit PAC/203 Spanos/22

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2008 17,043,077.86 10,750,998 9,188,495 8,365,875 5.98 1,398,9762009 873,683.12 527,221 450,597 449,297 5.98 75,1332010 59,569.36 34,077 29,124 32,232 5.98 5,390

18,967,793.01 12,155,357 10,388,751 9,148,076 1,530,093

DAVE JOHNSTON UNIT 4INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1990 1,137.26 959 820 352 5.95 591991 159,763.84 133,892 114,433 50,124 5.95 8,4241993 1,582,689.51 1,307,070 1,117,106 513,064 5.95 86,2291994 5,584.65 4,573 3,908 1,844 5.96 3091996 622,133.78 500,130 427,443 213,355 5.96 35,7982003 136,281.50 99,190 84,774 55,596 5.97 9,3132008 17,311.40 10,920 9,333 8,498 5.98 1,4212009 1,554,659.15 938,153 801,806 799,493 5.98 133,6942010 50,893.98 29,114 24,883 27,538 5.98 4,6052011 316,343.40 169,453 144,825 181,008 5.98 30,2692012 10,679,428.38 5,255,380 4,491,586 6,508,225 5.99 1,086,5152017 33,588.38 2,665 2,278 32,318 5.99 5,395

15,159,815.23 8,451,499 7,223,195 8,391,415 1,402,031

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1958 2,253,240.02 2,097,225 1,792,424 528,414 5.88 89,8661959 7,165.56 6,660 5,692 1,688 5.88 2871960 923,804.37 857,204 732,622 218,897 5.89 37,1641961 30,373.44 28,141 24,051 7,234 5.89 1,2281962 484.75 448 383 116 5.89 201963 6,640.40 6,132 5,241 1,599 5.89 2711964 2,194,066.11 2,022,351 1,728,431 531,457 5.90 90,0771965 13,063.50 12,020 10,273 3,182 5.90 539

Exhibit PAC/203 Spanos/23

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1966 37,594.74 34,527 29,509 9,214 5.90 1,5621967 26,492.07 24,283 20,754 6,533 5.90 1,1071968 16,916.35 15,475 13,226 4,198 5.90 7121969 4,963.29 4,530 3,872 1,241 5.91 2101970 4,959.54 4,517 3,861 1,248 5.91 2111971 37,087.63 33,700 28,802 9,398 5.91 1,5901972 5,613,832.98 5,088,956 4,349,350 1,432,898 5.91 242,4531973 1,335,042.07 1,207,222 1,031,770 343,324 5.91 58,0921974 421,585.13 380,149 324,900 109,333 5.92 18,4681975 522,494.36 469,876 401,586 136,583 5.92 23,0711976 392,719.74 352,171 300,988 103,513 5.92 17,4851977 249,096.89 222,710 190,342 66,227 5.92 11,1871978 396,855.33 353,713 302,306 106,455 5.92 17,9821979 719.31 639 546 195 5.93 331980 184,340.90 163,158 139,445 50,426 5.93 8,5041981 50,557.87 44,587 38,107 13,968 5.93 2,3551983 126,294.78 110,510 94,449 35,635 5.93 6,0091984 1,292,092.55 1,125,411 961,849 369,007 5.94 62,1221985 86,891.26 75,344 64,394 25,104 5.94 4,2261986 328,048.43 283,098 241,954 95,936 5.94 16,1511987 394,275.01 338,515 289,317 116,787 5.94 19,6611988 2,378,430.97 2,031,140 1,735,943 713,841 5.94 120,1751989 1,039,525.02 882,341 754,105 316,605 5.95 53,2111990 383,113.56 323,175 276,206 118,401 5.95 19,8991991 697,159.09 584,261 499,347 218,727 5.95 36,7611992 267,112.58 222,285 189,979 85,147 5.95 14,3101993 771,786.56 637,383 544,749 250,192 5.95 42,0491994 2,901,701.55 2,375,999 2,030,682 958,071 5.96 160,7501995 168,052.28 136,394 116,571 56,523 5.96 9,4841996 246,409.86 198,088 169,299 84,503 5.96 14,1781997 65,259.04 51,915 44,370 22,847 5.96 3,8331998 33,017.65 25,971 22,196 11,812 5.96 1,9821999 12,008,965.77 9,329,248 7,973,376 4,395,859 5.96 737,5602000 78,509.13 60,128 51,389 29,475 5.97 4,9372001 218,856.67 165,075 141,084 84,339 5.97 14,1272002 1,052,256.14 780,472 667,042 416,782 5.97 69,8132003 433,959.96 315,849 269,945 177,034 5.97 29,6542004 560,009.88 399,032 341,038 235,772 5.97 39,4932005 375,613.05 261,288 223,314 163,568 5.97 27,398

Exhibit PAC/203 Spanos/24

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2006 1,566,805.83 1,059,176 905,240 708,570 5.98 118,4902007 526,450.98 344,764 294,658 247,587 5.98 41,4032008 64,028,942.65 40,390,302 34,520,154 31,429,657 5.98 5,255,7952009 4,398,353.51 2,654,169 2,268,424 2,261,880 5.98 378,2412010 1,023,526.62 585,510 500,415 553,818 5.98 92,6122011 233,226.80 124,931 106,774 133,450 5.98 22,3162012 4,033,146.53 1,984,724 1,696,273 2,457,868 5.99 410,3292013 1,016,029.23 448,367 383,203 663,307 5.99 110,7362014 1,181,018.42 447,824 382,739 833,710 5.99 139,1842015 394,210.63 119,562 102,185 303,852 5.99 50,7272016 4,477,696.89 923,651 789,412 3,822,616 5.99 638,1662017 522,433.18 41,456 35,431 502,675 5.99 83,919

124,033,278.41 83,267,752 71,165,984 56,588,293 9,474,175

GADSBY UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

1951 937,637.48 869,625 1,078,2831957 3,445.32 3,143 3,9621966 2,410.11 2,129 2,7721977 12,577.97 10,491 14,4651979 3,893.33 3,204 4,4771985 28,551.19 22,372 32,8341986 10,891.22 8,451 12,5251987 31,516.04 24,198 36,2431994 13,437.92 9,410 14,463 991 14.69 671995 80,643.89 55,523 85,336 7,405 14.70 5042003 79,370.36 44,837 68,912 22,364 14.79 1,5122017 26,878.58 1,001 1,538 29,372 14.93 1,967

1,231,253.41 1,054,384 1,355,810 60,131 4,050

Exhibit PAC/203 Spanos/25

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -16

1952 932,091.66 869,825 1,081,2261956 10,893.89 10,052 12,6371957 1,465.29 1,348 1,7001966 1,262.56 1,125 1,4651973 1,452.09 1,251 1,6841975 47,824.38 40,744 55,4761980 9,991.98 8,236 11,5911985 4,795.56 3,790 5,5631986 10,891.22 8,525 12,6341991 23,440.83 17,314 27,1911994 32,183.97 22,732 37,3332017 28,850.12 1,084 19,410 14,057 14.93 942

1,105,143.55 986,026 1,267,910 14,057 942

GADSBY UNIT 3INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

1955 925,813.61 849,502 1,064,6861966 2,052.36 1,813 2,3601978 1,956.41 1,621 2,2501979 3,833.20 3,155 4,4081985 20,720.65 16,236 23,8291986 17,010.54 13,200 19,5621991 15,137.74 11,085 16,473 936 14.65 641996 33,121.27 22,391 33,274 4,816 14.71 3272004 103,985.70 56,623 84,143 35,440 14.80 2,3952006 31,936.55 15,937 23,683 13,044 14.82 8802017 48,631.57 1,812 2,693 53,234 14.93 3,566

1,204,199.60 993,375 1,277,360 107,470 7,232

Exhibit PAC/203 Spanos/26

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

1951 670,040.60 621,438 770,5471952 570,234.52 527,554 655,7701954 19,513.28 17,955 22,4401955 284,410.50 260,968 327,0721956 1,515.85 1,387 1,7431957 6,608.59 6,028 7,6001958 6,159.04 5,600 7,0831959 43,979.11 39,859 50,5761961 248.64 224 2861965 3,207.69 2,845 3,683 6 14.331966 664.82 587 760 5 14.341967 2,431.90 2,139 2,769 28 14.36 21970 4,226.15 3,666 4,745 115 14.40 81972 542,894.47 466,274 603,574 20,754 14.42 1,4391973 7,758.77 6,627 8,578 344 14.44 241974 1,137.71 966 1,250 58 14.45 41976 1,237,258.66 1,038,736 1,344,605 78,243 14.47 5,4071977 141,124.69 117,713 152,375 9,918 14.49 6841978 51,154.00 42,388 54,870 3,957 14.50 2731979 76,517.31 62,974 81,517 6,477 14.51 4461980 223,751.72 182,830 236,667 20,648 14.52 1,4221982 22,558.21 18,145 23,488 2,454 14.55 1691984 3,702.52 2,928 3,790 468 14.57 321985 463,384.90 363,102 470,022 62,871 14.58 4,3121986 549,930.90 426,738 552,396 80,024 14.59 5,4851987 55,972.22 42,975 55,630 8,739 14.61 5981991 281,586.60 206,195 266,912 56,913 14.65 3,8851992 1,104,320.25 797,553 1,032,402 237,566 14.66 16,2051993 312,107.23 221,994 287,363 71,560 14.68 4,8751994 2,971,105.01 2,080,438 2,693,049 723,722 14.69 49,2661995 270,176.02 186,014 240,788 69,914 14.70 4,7561996 185,252.12 125,233 162,109 50,931 14.71 3,4621997 50,329.79 33,369 43,195 14,684 14.72 9981998 8,602.12 5,584 7,228 2,664 14.73 1811999 29,459.18 18,686 24,188 9,690 14.74 6572000 3,745.67 2,318 3,001 1,307 14.75 892001 11,398.04 6,863 8,884 4,224 14.76 2862003 208,648.98 117,869 152,577 87,369 14.79 5,9072004 24,036.11 13,088 16,942 10,700 14.80 723

Exhibit PAC/203 Spanos/27

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

2005 21,084.08 11,020 14,265 9,982 14.81 6742006 32,786.12 16,361 21,179 16,525 14.82 1,1152007 70,818.46 33,551 43,431 38,011 14.83 2,5632008 958,827.33 427,873 553,866 548,786 14.84 36,9802009 77,957.86 32,464 42,023 47,628 14.85 3,2072011 31,499.24 10,971 14,202 22,023 14.87 1,4812012 21,797.05 6,738 8,722 16,345 14.88 1,0982014 6,009.10 1,311 1,697 5,213 14.90 3502016 16,728.47 1,757 2,274 16,963 14.92 1,1372017 30,578.72 1,139 1,474 33,691 14.93 2,257

11,719,240.32 8,621,035 11,085,607 2,391,519 162,457

HAYDEN UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1965 857,610.59 773,756 714,556 151,631 5.90 25,7001982 149,435.00 128,737 118,887 32,042 5.93 5,4031985 1,652.00 1,405 1,298 371 5.94 621993 2,454.59 1,988 1,836 643 5.95 1081994 10,828.52 8,695 8,030 2,907 5.96 4881996 32,442.44 25,574 23,617 9,150 5.96 1,5352000 8,687.24 6,524 6,025 2,749 5.97 4602006 49,090.66 32,541 30,051 19,530 5.98 3,2662007 7,209.87 4,630 4,276 3,006 5.98 5032014 11,466.91 4,264 3,938 7,644 5.99 1,276

1,130,877.82 988,114 912,513 229,674 38,801

HAYDEN UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1976 1,650,480.19 1,451,327 1,340,286 326,699 5.92 55,1861978 1,521.00 1,329 1,227 309 5.92 521979 79.00 69 64 16 5.93 3

Exhibit PAC/203 Spanos/28

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HAYDEN UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1982 87,143.00 75,073 69,329 18,685 5.93 3,1511985 1,461.00 1,242 1,147 329 5.94 551989 9,622.00 8,008 7,395 2,323 5.95 3901993 6,242.11 5,055 4,668 1,636 5.95 2751996 4,625.65 3,646 3,367 1,305 5.96 2192002 2,489.83 1,811 1,672 842 5.97 1412004 29,127.90 20,352 18,795 10,624 5.97 1,7802007 3,580.60 2,299 2,123 1,493 5.98 2502012 6,250.59 3,016 2,785 3,528 5.99 5892013 22,117.00 9,571 8,839 13,499 5.99 2,254

1,824,739.87 1,582,798 1,461,698 381,289 64,345

HAYDEN COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1965 593,675.42 535,628 494,647 104,965 5.90 17,7911976 755,309.84 664,171 613,355 149,508 5.92 25,2551979 2,200.00 1,916 1,769 453 5.93 761982 62,701.00 54,016 49,883 13,445 5.93 2,2671983 49,924.00 42,836 39,559 10,865 5.93 1,8321984 144,105.00 123,078 113,661 31,885 5.94 5,3681985 59,353.00 50,466 46,605 13,342 5.94 2,2461986 4,015.00 3,398 3,138 917 5.94 1541987 31,494.00 26,515 24,486 7,323 5.94 1,2331988 5,828.00 4,880 4,507 1,380 5.94 2321991 8,012.00 6,584 6,080 2,012 5.95 3381993 100,211.45 81,153 74,944 26,270 5.95 4,4151994 28,176.58 22,624 20,893 7,565 5.96 1,2691996 36,570.20 28,828 26,622 10,314 5.96 1,7311997 60,361.86 47,087 43,484 17,481 5.96 2,9331998 5,190.59 4,004 3,698 1,545 5.96 2592000 13,749.61 10,326 9,536 4,351 5.97 7292001 11,975.41 8,857 8,179 3,916 5.97 6562002 136,236.06 99,086 91,505 46,093 5.97 7,7212003 21,698.97 15,486 14,301 7,615 5.97 1,2762004 244,830.39 171,065 157,977 89,302 5.97 14,958

Exhibit PAC/203 Spanos/29

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HAYDEN COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

2005 18,415.19 12,561 11,600 6,999 5.97 1,1722006 496,461.53 329,096 303,917 197,509 5.98 33,0282009 37,978.59 22,473 20,754 17,605 5.98 2,9442010 48,381.17 27,139 25,063 23,802 5.98 3,9802011 11,645,071.71 6,116,697 5,648,709 6,112,814 5.98 1,022,2102012 55,931.83 26,990 24,925 31,566 5.99 5,2702013 41,239.29 17,845 16,480 25,172 5.99 4,2022014 5,973.09 2,221 2,051 3,982 5.99 6652015 70,813.76 21,060 19,449 52,073 5.99 8,6932016 58,068.43 11,746 10,847 47,802 5.99 7,9802017 41,894.62 3,260 3,011 39,303 5.99 6,561

14,895,847.59 8,593,092 7,935,635 7,109,171 1,189,444

HUNTER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1978 21,315,510.00 17,073,116 14,752,665 7,628,621 11.69 652,5771981 12,490.27 9,823 8,488 4,627 11.71 3951982 17,243.53 13,468 11,638 6,468 11.72 5521983 24,004.23 18,620 16,089 9,115 11.72 7781984 455.86 351 303 175 11.73 151985 12,848.02 9,812 8,478 5,012 11.74 4271986 130,924.30 99,148 85,673 51,798 11.75 4,4081987 90,543.75 67,983 58,743 36,328 11.75 3,0921988 54,325.00 40,409 34,917 22,124 11.76 1,8811989 64,095.78 47,201 40,786 26,515 11.77 2,2531990 5,019.52 3,657 3,160 2,111 11.78 1791991 64,867.03 46,749 40,395 27,715 11.78 2,3531993 6,876.96 4,833 4,176 3,045 11.80 2582001 19,071.44 11,576 10,003 10,022 11.86 8452004 10,294.40 5,717 4,940 5,869 11.88 4942005 501,350.25 268,526 232,030 294,388 11.88 24,7802006 129,557.84 66,557 57,511 78,525 11.89 6,6042007 185,952.51 91,059 78,683 116,567 11.90 9,7962008 60,983.09 28,309 24,461 39,571 11.90 3,3252009 51,748.33 22,535 19,472 34,864 11.91 2,927

Exhibit PAC/203 Spanos/30

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

2011 70,079.24 25,888 22,369 51,214 11.92 4,2962013 190,534.35 54,585 47,166 152,895 11.94 12,8052017 68,971.27 2,906 2,511 69,909 11.96 5,845

23,087,746.97 18,012,828 15,564,658 8,677,476 740,885

HUNTER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1980 11,351,709.58 8,985,241 7,764,033 4,155,262 11.70 355,1511982 9,906.35 7,738 6,686 3,715 11.72 3171983 17,231.31 13,366 11,549 6,543 11.72 5581985 253.67 194 168 99 11.74 81986 36,972.87 27,999 24,194 14,628 11.75 1,2451987 41,651.90 31,274 27,023 16,711 11.75 1,4221988 2,528.50 1,881 1,625 1,030 11.76 881989 39,027.51 28,740 24,834 16,145 11.77 1,3721990 10,445.78 7,610 6,576 4,392 11.78 3731991 1,945.37 1,402 1,211 831 11.78 711992 5,054.46 3,599 3,110 2,197 11.79 1861993 27,310.35 19,195 16,586 12,090 11.80 1,0252001 10,366.00 6,292 5,437 5,447 11.86 4592003 4,120.60 2,365 2,044 2,283 11.87 1922005 313,187.03 167,745 144,946 183,900 11.88 15,4802006 78,902.28 40,534 35,025 47,822 11.89 4,0222007 26,670.53 13,060 11,285 16,719 11.90 1,4052008 75,355.68 34,980 30,226 48,898 11.90 4,1092009 4,071.45 1,773 1,532 2,743 11.91 2302011 47,839.22 17,672 15,270 34,961 11.92 2,9332013 57,984.54 16,612 14,354 46,530 11.94 3,8972015 122,634.43 22,204 19,186 109,580 11.95 9,1702017 178,630.27 7,527 6,504 181,058 11.96 15,139

12,463,799.68 9,459,003 8,173,405 4,913,585 418,852

Exhibit PAC/203 Spanos/31

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1983 53,016,014.98 41,123,303 35,534,128 20,132,687 11.72 1,717,8061986 4,578.46 3,467 2,996 1,812 11.75 1541987 533,304.98 400,424 346,001 213,969 11.75 18,2101990 1,643.82 1,198 1,035 691 11.78 591991 105,731.89 76,200 65,843 45,175 11.78 3,8351994 54,431.29 37,735 32,606 24,547 11.81 2,0781995 80,510.81 55,016 47,539 36,998 11.81 3,1332001 185,397.22 112,535 97,240 97,427 11.86 8,2152003 37,357.02 21,440 18,526 20,699 11.87 1,7442004 80,339.44 44,620 38,556 45,801 11.88 3,8552005 412,121.39 220,734 190,733 241,994 11.88 20,3702006 159,561.95 81,971 70,830 96,710 11.89 8,1342007 46,011.99 22,532 19,470 28,843 11.90 2,4242008 72,178.90 33,506 28,952 46,836 11.90 3,9362009 25,097.18 10,929 9,444 16,908 11.91 1,4202011 392,419.51 144,964 125,262 286,779 11.92 24,0592012 182,410.93 60,212 52,028 139,503 11.93 11,6932015 280,138.86 50,723 43,829 250,317 11.95 20,9472016 14,842.59 1,726 1,491 14,093 11.96 1,1782017 42,105.56 1,774 1,533 42,678 11.96 3,568

55,726,198.77 42,505,009 36,728,043 21,784,466 1,856,818

HUNTER UNITS 1 AND 2 COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1978 7,587,297.46 6,077,209 5,251,240 2,715,423 11.69 232,2861980 89,447.80 70,801 61,178 32,742 11.70 2,7981981 720,993.87 567,010 489,946 267,097 11.71 22,8091983 17,865.72 13,858 11,975 6,784 11.72 5791986 3,047.19 2,308 1,994 1,205 11.75 1031987 1,121.13 842 728 450 11.75 381989 28,406.56 20,919 18,076 11,751 11.77 9981990 173,374.85 126,315 109,147 72,896 11.78 6,1881991 12,269.75 8,843 7,641 5,242 11.78 4451992 37,775.70 26,898 23,242 16,422 11.79 1,3931993 38,842.08 27,300 23,590 17,195 11.80 1,457

Exhibit PAC/203 Spanos/32

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNITS 1 AND 2 COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1997 15,877.20 10,494 9,068 7,603 11.83 6432002 32,958.69 19,489 16,840 17,766 11.86 1,4982003 25,690.57 14,745 12,741 14,234 11.87 1,1992004 30,895.08 17,159 14,827 17,613 11.88 1,4832005 188,203.06 100,802 87,102 110,511 11.88 9,3022006 101,653.62 52,222 45,124 61,612 11.89 5,1822007 27,029.31 13,236 11,437 16,944 11.90 1,4242008 69,991.24 32,490 28,074 45,417 11.90 3,8172009 57,235.21 24,925 21,537 38,560 11.91 3,2382011 62,402.91 23,052 19,919 45,604 11.92 3,8262012 2,533.05 836 722 1,937 11.93 1622015 54,003.66 9,778 8,449 48,255 11.95 4,0382016 28,939.35 3,366 2,909 27,478 11.96 2,297

9,407,855.06 7,264,897 6,277,506 3,600,742 307,203

HUNTER UNITS 1, 2 AND 3 COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1978 31,539,511.28 25,262,250 21,828,792 11,287,695 11.69 965,5861980 11,141,147.74 8,818,575 7,620,019 4,078,186 11.70 348,5631981 113,642.36 89,372 77,225 42,099 11.71 3,5951982 18,114.31 14,149 12,226 6,794 11.72 5801983 44,578,545.68 34,578,553 29,878,892 16,928,581 11.72 1,444,4181984 40,314.41 31,035 26,817 15,513 11.73 1,3231985 497,027.03 379,593 328,002 193,877 11.74 16,5141986 1,774,283.06 1,343,649 1,161,030 701,967 11.75 59,7421987 816,100.02 612,756 529,475 327,430 11.75 27,8661988 684,609.28 509,233 440,022 278,818 11.76 23,7091989 713,305.82 525,283 453,890 295,081 11.77 25,0711990 711,417.72 518,313 447,868 299,121 11.78 25,3921991 101,336.61 73,032 63,106 43,297 11.78 3,6751992 204,851.04 145,861 126,037 89,057 11.79 7,5541993 521,447.45 366,499 316,687 230,833 11.80 19,5621994 774,415.75 536,865 463,898 349,238 11.81 29,5711995 1,113,455.67 760,869 657,457 511,671 11.81 43,3251996 346,645.13 233,091 201,411 162,566 11.82 13,753

Exhibit PAC/203 Spanos/33

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNITS 1, 2 AND 3 COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1997 477,220.53 315,431 272,560 228,522 11.83 19,3171998 209,264.57 135,752 117,302 102,426 11.84 8,6511999 149,384.33 94,991 82,081 74,773 11.84 6,3152000 108,579.88 67,534 58,355 55,654 11.85 4,6972002 94,879.18 56,105 48,480 51,144 11.86 4,3122003 498,673.77 286,204 247,305 276,302 11.87 23,2772004 1,742,648.70 967,863 836,318 993,463 11.88 83,6252005 702,815.70 376,432 325,270 412,686 11.88 34,7382006 961,493.10 493,941 426,808 582,760 11.89 49,0132007 453,954.36 222,296 192,083 284,569 11.90 23,9132008 2,709,275.73 1,257,659 1,086,727 1,758,012 11.90 147,7322009 512,783.07 223,305 192,955 345,467 11.91 29,0062010 200,107.83 80,814 69,830 140,283 11.92 11,7692011 336,533.48 124,319 107,422 245,938 11.92 20,6322012 165,868.41 54,751 47,310 126,852 11.93 10,6332013 835,107.55 239,243 206,727 670,136 11.94 56,1252014 364,576.26 86,583 74,815 307,990 11.94 25,7952015 2,746,897.97 497,359 429,762 2,454,481 11.95 205,3962016 1,673,828.17 194,698 168,236 1,589,283 11.96 132,8832017 228,513.42 9,629 8,320 231,619 11.96 19,366

110,862,576.37 80,583,887 69,631,521 46,774,184 3,976,994

HUNTINGTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1977 16,582,991.61 13,484,941 11,564,113 6,013,859 11.68 514,8851978 1,103.69 892 765 405 11.69 351980 1,565,930.05 1,251,288 1,073,051 586,834 11.70 50,1571981 6,336.99 5,031 4,314 2,403 11.71 2051983 7,786.59 6,097 5,229 3,025 11.72 2581984 30,788.23 23,927 20,519 12,117 11.73 1,0331986 120,755.77 92,318 79,168 48,833 11.75 4,1561987 16,823.20 12,752 10,936 6,897 11.75 5871989 16,376.08 12,174 10,440 6,919 11.77 5881991 16,197.66 11,785 10,106 7,063 11.78 6001994 32,227.92 22,555 19,342 14,819 11.81 1,255

Exhibit PAC/203 Spanos/34

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1995 32,812.46 22,636 19,412 15,370 11.81 1,3011997 107,999.99 72,065 61,800 52,680 11.83 4,4531999 41,865.72 26,875 23,047 21,331 11.84 1,8022003 13,977.18 8,098 6,945 7,871 11.87 6632004 100,742.53 56,485 48,439 58,348 11.88 4,9112005 176,768.39 95,580 81,965 105,409 11.88 8,8732006 193,041.23 100,114 85,854 118,770 11.89 9,9892008 354,227.78 166,000 142,355 233,127 11.90 19,5912009 197,068.01 86,636 74,295 134,597 11.91 11,3012011 58,252.72 21,724 18,630 43,118 11.92 3,6172012 75,709.74 25,229 21,635 58,617 11.93 4,9132016 125,987.94 14,794 12,687 120,861 11.96 10,105

19,875,771.48 15,619,996 13,395,045 7,673,273 655,278

HUNTINGTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1974 13,183,982.04 10,888,638 9,337,634 4,637,387 11.65 398,0591980 724,328.81 578,790 496,346 271,443 11.70 23,2001981 58,694.82 46,599 39,961 22,255 11.71 1,9011983 7,684.44 6,017 5,160 2,986 11.72 2551984 27,714.99 21,539 18,471 10,907 11.73 9301986 44,118.93 33,729 28,925 17,842 11.75 1,5181987 5,181.73 3,928 3,368 2,124 11.75 1811988 33,779.48 25,366 21,753 14,053 11.76 1,1951989 24,415.11 18,151 15,566 10,314 11.77 8761990 1,889.55 1,390 1,192 811 11.78 691991 43,463.22 31,622 27,118 18,953 11.78 1,6091992 16,592.15 11,927 10,228 7,360 11.79 6241994 91,161.44 63,800 54,712 41,919 11.81 3,5491997 51,661.38 34,472 29,562 25,199 11.83 2,1301999 42,810.89 27,482 23,567 21,812 11.84 1,8422001 49,148.29 30,117 25,827 26,270 11.86 2,2152002 53,498.92 31,937 27,388 29,321 11.86 2,4722003 21,312.87 12,349 10,590 12,002 11.87 1,0112004 102,951.22 57,723 49,501 59,627 11.88 5,019

Exhibit PAC/203 Spanos/35

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

2005 28,886.74 15,619 13,394 17,226 11.88 1,4502006 11,212,028.80 5,814,733 4,986,468 6,898,282 11.89 580,1752008 308,902.24 144,760 124,140 203,296 11.90 17,0842009 85,326.45 37,512 32,169 58,277 11.91 4,8932012 2,373.90 791 678 1,838 11.93 154

26,221,908.41 17,938,991 15,383,717 12,411,506 1,052,411

HUNTINGTON COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1974 31,556,624.60 26,062,585 22,350,167 11,099,856 11.65 952,7771977 9,297,125.49 7,560,227 6,483,330 3,371,623 11.68 288,6661979 368,549.06 296,325 254,116 136,546 11.69 11,6811980 3,151,561.43 2,518,319 2,159,603 1,181,052 11.70 100,9451981 180,592.19 143,376 122,953 68,475 11.71 5,8481982 2,415,365.65 1,904,547 1,633,259 927,029 11.72 79,0981983 637,106.31 498,895 427,831 247,502 11.72 21,1181984 695,048.09 540,164 463,222 273,529 11.73 23,3191985 1,339,832.98 1,033,013 885,868 534,355 11.74 45,5161986 1,691,876.49 1,293,446 1,109,204 684,185 11.75 58,2291987 806,237.70 611,116 524,067 330,545 11.75 28,1311988 101,549.60 76,255 65,393 42,250 11.76 3,5931989 51,366.31 38,187 32,748 21,701 11.77 1,8441990 56,862.91 41,823 35,866 24,409 11.78 2,0721991 121,855.58 88,656 76,028 53,139 11.78 4,5111992 526,270.54 378,293 324,408 233,439 11.79 19,8001993 152,526.48 108,224 92,808 68,870 11.80 5,8361994 447,853.84 313,432 268,786 205,939 11.81 17,4381995 287,030.62 198,007 169,802 134,450 11.81 11,3841996 862,759.10 585,662 502,239 412,286 11.82 34,8801998 278,991.06 182,708 156,683 139,048 11.84 11,7441999 724,321.17 464,968 398,737 369,044 11.84 31,1692001 465,221.95 285,077 244,470 248,665 11.86 20,9672002 348,216.63 207,871 178,261 190,848 11.86 16,0922003 716,379.43 415,067 355,944 403,418 11.87 33,9862004 1,089,291.99 610,752 523,755 630,895 11.88 53,106

Exhibit PAC/203 Spanos/36

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

2005 326,761.78 176,682 151,515 194,853 11.88 16,4022006 956,489.69 496,050 425,391 588,488 11.89 49,4942007 439,780.17 217,406 186,438 279,729 11.90 23,5072008 5,430,804.07 2,545,016 2,182,498 3,574,155 11.90 300,3492009 2,794,243.25 1,228,418 1,053,439 1,908,459 11.91 160,2402010 86,009.59 35,066 30,071 61,099 11.92 5,1262011 1,322,988.02 493,381 423,103 979,265 11.92 82,1532012 3,098,007.07 1,032,356 885,305 2,398,583 11.93 201,0552013 97,033.45 28,063 24,066 78,790 11.94 6,5992014 407,589.01 97,720 83,801 348,244 11.94 29,1662015 3,665,646.14 670,030 574,589 3,310,996 11.95 277,0712016 1,218,227.60 143,053 122,676 1,168,645 11.96 97,7132017 654,412.27 27,837 23,872 669,805 11.96 56,004

78,868,409.31 53,648,073 46,006,310 37,594,204 3,188,629

JIM BRIDGER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1974 13,813,887.76 12,194,582 10,664,922 3,839,660 7.85 489,1291979 1,761.00 1,525 1,334 515 7.87 651985 29,486.00 24,762 21,656 9,304 7.89 1,1791987 3,377.00 2,800 2,449 1,097 7.90 1391988 1,385.00 1,141 998 456 7.90 581990 77,266.03 62,668 54,807 26,322 7.91 3,3281991 14,646.55 11,782 10,304 5,075 7.91 6422003 123,911.79 83,724 73,222 56,886 7.95 7,1552005 84,240.63 53,898 47,137 41,315 7.95 5,1972006 377,077.36 233,227 203,972 191,960 7.96 24,1162007 178,339.04 106,204 92,882 94,374 7.96 11,8562011 43,374.74 20,406 17,846 27,697 7.97 3,4752012 147,154.12 62,953 55,056 99,456 7.97 12,4792013 275,888.90 104,156 91,091 198,592 7.98 24,8862017 272,661.20 16,860 14,745 271,549 7.99 33,986

15,444,457.12 12,980,688 11,352,421 4,864,259 617,690

Exhibit PAC/203 Spanos/37

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1975 12,011,672.00 10,567,052 9,241,545 3,370,711 7.85 429,3901985 29,486.00 24,762 21,656 9,304 7.89 1,1791988 1,386.00 1,141 998 457 7.90 581990 77,266.08 62,668 54,807 26,322 7.91 3,3281991 14,646.57 11,782 10,304 5,075 7.91 6422005 296,522.30 189,717 165,919 145,429 7.95 18,2932007 34,273.23 20,410 17,850 18,137 7.96 2,2792009 101,443.17 54,880 47,996 58,519 7.96 7,3522017 269,091.92 16,639 14,552 267,995 7.99 33,541

12,835,787.27 10,949,051 9,575,627 3,901,950 496,062

JIM BRIDGER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1976 11,969,908.00 10,489,967 9,174,130 3,394,273 7.86 431,8411979 18,678.00 16,171 14,143 5,469 7.87 6951985 29,486.00 24,762 21,656 9,304 7.89 1,1791986 28,782.00 24,025 21,011 9,210 7.89 1,1671987 3,377.00 2,800 2,449 1,097 7.90 1391988 1,386.00 1,141 998 457 7.90 581990 77,266.08 62,668 54,807 26,322 7.91 3,3281991 14,646.57 11,782 10,304 5,075 7.91 6422005 84,240.63 53,898 47,137 41,316 7.95 5,1972006 65,826.22 40,714 35,607 33,511 7.96 4,2102007 426,297.08 253,868 222,023 225,589 7.96 28,3402009 102,856.11 55,644 48,664 59,335 7.96 7,4542012 23,031.22 9,853 8,617 15,566 7.97 1,9532017 106,932.73 6,612 5,783 106,497 7.99 13,329

12,952,713.64 11,053,905 9,667,329 3,933,020 499,532

Exhibit PAC/203 Spanos/38

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 4INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1979 38,184,423.85 33,060,017 28,913,045 11,180,600 7.87 1,420,6611982 165,579.00 141,355 123,624 50,234 7.88 6,3751985 484,960.00 407,265 356,179 153,029 7.89 19,3951986 938.00 783 685 300 7.89 381988 5,747.00 4,733 4,139 1,895 7.90 2401990 77,266.08 62,668 54,807 26,322 7.91 3,3281991 14,646.57 11,782 10,304 5,075 7.91 6421993 50,158.11 39,619 34,649 18,017 7.91 2,2781995 33,035.16 25,536 22,333 12,354 7.92 1,5602004 71,911.47 47,365 41,424 34,083 7.95 4,2872005 84,240.65 53,898 47,137 41,316 7.95 5,1972008 76,907.61 43,811 38,315 42,438 7.96 5,3312009 276,771.60 149,731 130,949 159,661 7.96 20,0582011 11,778.66 5,541 4,846 7,522 7.97 9442013 226,349.42 85,453 74,734 162,933 7.98 20,4182017 146,207.98 9,041 7,907 145,611 7.99 18,224

39,910,921.16 34,148,598 29,865,077 12,041,390 1,528,976

JIM BRIDGER COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1976 31,854,378.79 27,915,951 24,414,239 9,032,859 7.86 1,149,2191977 16,114.00 14,069 12,304 4,615 7.86 5871978 16,817.00 14,625 12,790 4,867 7.86 6191979 65,710.00 56,892 49,756 19,240 7.87 2,4451980 250,298.00 215,762 188,697 74,116 7.87 9,4181981 22,493.00 19,301 16,880 6,738 7.87 8561982 581,518.00 496,443 434,170 176,424 7.88 22,3891983 323,813.00 275,036 240,536 99,468 7.88 12,6231984 280,376.00 236,873 207,160 87,235 7.88 11,0701985 592,360.58 497,458 435,058 186,921 7.89 23,6911986 537,262.00 448,457 392,204 171,922 7.89 21,7901987 651,278.06 540,009 472,272 211,570 7.90 26,7811988 174,883.43 144,025 125,959 57,669 7.90 7,3001989 199,176.74 162,843 142,416 66,719 7.90 8,4451990 1,668,324.99 1,353,115 1,183,383 568,358 7.91 71,853

Exhibit PAC/203 Spanos/39

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1991 2,964,282.53 2,384,515 2,085,407 1,027,090 7.91 129,8471992 2,876,971.98 2,293,890 2,006,150 1,014,671 7.91 128,2771993 364,126.25 287,617 251,539 130,794 7.91 16,5351994 917,687.32 717,235 627,267 336,305 7.92 42,4631995 671,921.76 519,388 454,237 251,281 7.92 31,7271996 654,859.79 500,265 437,513 250,090 7.92 31,5771997 43,488.84 32,781 28,669 16,994 7.93 2,1431998 155,308.21 115,443 100,962 62,112 7.93 7,8331999 175,525.37 128,477 112,361 71,940 7.93 9,0722001 161,424.56 113,999 99,699 69,797 7.94 8,7912002 514,898.47 356,246 311,559 229,084 7.94 28,8522003 620,849.78 419,493 366,873 285,019 7.95 35,8512004 583,496.66 384,323 336,114 276,557 7.95 34,7872005 328,549.41 210,208 183,840 161,137 7.95 20,2692006 1,140,649.41 705,506 617,009 580,673 7.96 72,9492007 719,153.39 428,269 374,548 380,563 7.96 47,8092008 342,125.54 194,894 170,447 188,785 7.96 23,7172009 3,917,002.39 2,119,065 1,853,254 2,259,598 7.96 283,8692010 239,122.53 121,389 106,162 144,916 7.97 18,1832011 753,493.95 354,491 310,024 481,144 7.97 60,3692012 607,916.81 260,068 227,446 410,867 7.97 51,5522013 1,383,786.16 522,417 456,886 996,089 7.98 124,8232014 1,989,689.88 635,673 555,936 1,533,239 7.98 192,1352015 5,068,796.75 1,269,620 1,110,362 4,211,875 7.98 527,8042016 959,540.73 159,420 139,423 868,095 7.98 108,7842017 1,249,845.85 77,284 67,590 1,244,748 7.99 155,788

66,639,317.91 47,702,835 41,719,102 28,252,182 3,564,892

NAUGHTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1963 1,994,805.24 1,795,612 1,461,406 712,932 10.63 67,0681965 14,738.61 13,186 10,732 5,333 10.65 5011968 187.91 166 135 70 10.67 71977 322.62 275 224 128 10.73 121978 1,193.79 1,013 824 477 10.74 44

Exhibit PAC/203 Spanos/40

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1980 16,666.43 13,980 11,378 6,788 10.75 6311981 22,468.88 18,732 15,246 9,246 10.76 8591982 350,588.04 290,481 236,416 145,725 10.76 13,5431983 20,191.66 16,617 13,524 8,485 10.77 7881984 9,514.72 7,775 6,328 4,043 10.78 3751985 169,875.91 137,809 112,159 73,005 10.78 6,7721986 17,334.00 13,951 11,354 7,540 10.79 6991990 112,051.28 86,984 70,794 51,342 10.81 4,7491991 110.70 85 69 51 10.82 51992 195,901.94 148,736 121,053 92,480 10.83 8,5391993 38,120.61 28,605 23,281 18,271 10.83 1,6871997 152,080.30 107,658 87,620 78,147 10.86 7,1962002 85,341.54 54,328 44,216 48,806 10.89 4,4822005 40,019.08 23,197 18,879 24,741 10.90 2,2702006 33,380.35 18,584 15,125 21,260 10.91 1,9492007 17,878,078.08 9,510,682 7,740,517 11,746,589 10.92 1,075,6952017 30,689.70 1,458 1,187 32,265 10.97 2,941

21,183,661.39 12,289,914 10,002,467 13,087,724 1,200,812

NAUGHTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1968 1,696,675.71 1,502,951 1,223,216 626,161 10.67 58,6841973 3,938.73 3,422 2,785 1,508 10.70 1411977 1,794.27 1,530 1,245 711 10.73 661979 18,852.60 15,906 12,946 7,604 10.74 7081980 19,914.00 16,704 13,595 8,111 10.75 7551982 25,342.76 20,998 17,090 10,534 10.76 9791983 137,766.32 113,375 92,273 57,892 10.77 5,3751985 20,000.00 16,225 13,205 8,595 10.78 7971986 13,945.04 11,223 9,134 6,066 10.79 5621988 2,306.78 1,825 1,485 1,029 10.80 951993 139,009.07 104,311 84,896 66,624 10.83 6,1521997 12,860.23 9,104 7,410 6,608 10.86 6082000 91,633.83 61,222 49,827 50,054 10.88 4,6012004 53,003.57 31,806 25,886 31,888 10.90 2,926

Exhibit PAC/203 Spanos/41

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

2005 7,434.89 4,310 3,508 4,596 10.90 4222007 67,547.27 35,933 29,245 44,382 10.92 4,0642009 20,279.77 9,632 7,839 14,266 10.93 1,3052010 15,142.58 6,696 5,450 11,056 10.93 1,0122011 26,932,102.07 10,898,705 8,870,196 20,485,795 10.94 1,872,5592015 21,786.54 4,396 3,578 20,170 10.96 1,8402017 60,797.03 2,889 2,351 63,917 10.97 5,827

29,362,133.06 12,873,163 10,477,160 21,527,565 1,969,478

NAUGHTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

1971 4,368,939.66 3,792,081 3,086,284 1,632,171 10.69 152,6821976 3,587.48 3,046 2,479 1,395 10.72 1301978 26,143.04 21,971 17,882 10,353 10.74 9641979 46,820.60 39,140 31,855 18,711 10.74 1,7421981 4,475,723.77 3,697,166 3,009,035 1,824,746 10.76 169,5861982 180,369.35 148,074 120,514 74,285 10.76 6,9041983 256,284.17 208,974 170,079 106,708 10.77 9,9081984 90,516.14 73,284 59,644 38,113 10.78 3,5361985 3,176.17 2,553 2,078 1,352 10.78 1251986 30,146.81 24,040 19,566 12,993 10.79 1,2041987 25,827.84 20,424 16,623 11,271 10.80 1,0441989 1,145.34 889 724 513 10.81 471992 3,093.07 2,327 1,894 1,447 10.83 1341993 30,779.39 22,885 18,626 14,616 10.83 1,3501998 3,020,611.06 2,082,105 1,694,576 1,567,684 10.86 144,3542000 12,148.46 8,042 6,545 6,575 10.88 6042002 129,915.84 81,945 66,693 73,616 10.89 6,7602003 286,323.85 175,704 143,001 166,228 10.89 15,2642004 67,502.75 40,135 32,665 40,238 10.90 3,6922005 69,228.30 39,760 32,360 42,407 10.90 3,8912006 5,239.02 2,890 2,352 3,306 10.91 3032007 960,836.40 506,451 412,188 625,515 10.92 57,282

Exhibit PAC/203 Spanos/42

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

2008 61,435.10 30,746 25,023 41,326 10.92 3,7842009 41,916.81 19,726 16,055 29,216 10.93 2,6732011 19,301.19 7,739 6,299 14,547 10.94 1,330

14,217,011.61 11,052,097 8,995,038 6,359,335 589,293

NAUGHTON COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1963 2,504,642.20 2,254,538 1,834,915 895,145 10.63 84,2091967 472,711.09 420,211 342,000 173,255 10.66 16,2531968 608,869.85 539,350 438,964 224,704 10.67 21,0591969 9,742.61 8,599 6,999 3,621 10.68 3391971 1,910,638.91 1,673,720 1,362,201 720,396 10.69 67,3901975 5,794.20 4,989 4,060 2,255 10.72 2101976 43,078.09 36,920 30,048 16,907 10.72 1,5771977 42,598.78 36,325 29,564 16,869 10.73 1,5721978 100,657.75 85,376 69,485 40,231 10.74 3,7461979 169,422.57 142,942 116,337 68,334 10.74 6,3631980 113,563.67 95,260 77,530 46,255 10.75 4,3031981 439,032.69 366,020 297,895 180,651 10.76 16,7891982 315,315.64 261,256 212,630 131,064 10.76 12,1811983 440,741.89 362,709 295,200 185,208 10.77 17,1971984 376,188.18 307,390 250,177 159,868 10.78 14,8301985 4,996,080.29 4,052,983 3,298,626 2,147,101 10.78 199,1741986 338,194.57 272,183 221,523 147,109 10.79 13,6341987 1,632,693.71 1,303,067 1,060,535 719,101 10.80 66,5831988 742,849.51 587,814 478,408 331,298 10.80 30,6761989 11,102.07 8,702 7,082 5,019 10.81 4641990 1,181,719.39 917,354 746,613 541,462 10.81 50,0891991 91,050.24 69,929 56,914 42,331 10.82 3,9121992 224,913.04 170,763 138,980 106,175 10.83 9,8041993 7,285,108.72 5,466,663 4,449,186 3,491,582 10.83 322,3991994 5,418,901.87 4,013,419 3,266,426 2,640,177 10.84 243,5591995 86,838.61 63,410 51,608 43,046 10.85 3,9671996 954,241.43 686,679 558,872 481,252 10.85 44,3551997 154,520.42 109,385 89,026 79,401 10.86 7,311

Exhibit PAC/203 Spanos/43

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1998 1,363,922.06 948,855 772,250 714,425 10.86 65,7851999 12,414.78 8,472 6,895 6,637 10.87 6112000 234,337.37 156,564 127,424 128,004 10.88 11,7652001 356,902.89 233,127 189,736 199,288 10.88 18,3172002 300,713.87 191,432 155,802 171,976 10.89 15,7922003 310,124.06 192,072 156,323 181,712 10.89 16,6862004 572,886.50 343,770 279,786 344,660 10.90 31,6202005 1,014,715.56 588,181 478,706 627,333 10.90 57,5532006 853,665.86 475,260 386,803 543,693 10.91 49,8342007 2,892,781.54 1,538,886 1,252,463 1,900,669 10.92 174,0542008 1,408,644.18 711,499 579,072 956,350 10.92 87,5782009 3,151,397.93 1,496,743 1,218,163 2,216,860 10.93 202,8232010 875,295.16 387,029 314,994 639,078 10.93 58,4702011 814,535.05 329,621 268,271 619,573 10.94 56,6342012 836,768.81 304,397 247,741 664,337 10.94 60,7262013 544,608.34 172,353 140,274 453,349 10.95 41,4022014 1,434,144.83 377,814 307,494 1,255,724 10.95 114,6782015 882,996.52 178,181 145,017 817,449 10.96 74,5852016 753,973.98 98,275 79,984 741,848 10.97 67,6252017 11,377,385.56 540,575 439,961 11,961,389 10.97 1,090,373

60,663,426.84 33,591,062 27,338,963 38,784,172 3,560,856

WYODAK PLANTINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -3

1978 38,946,223.71 32,521,717 29,273,602 10,841,008 8.83 1,227,7471981 5,939.92 4,888 4,400 1,718 8.84 1941983 27,305.09 22,219 20,000 8,124 8.85 9181984 22,096.56 17,875 16,090 6,670 8.85 7541985 214,679.06 172,542 155,309 65,810 8.86 7,4281986 23,664.89 18,895 17,008 7,367 8.86 8311987 1,950,580.81 1,545,981 1,391,576 617,522 8.87 69,6191988 67,590.70 53,177 47,866 21,752 8.87 2,4521989 878,861.35 686,026 617,509 287,718 8.87 32,4371990 625,068.76 483,632 435,329 208,492 8.88 23,4791991 145,505.46 111,583 100,439 49,432 8.88 5,567

Exhibit PAC/203 Spanos/44

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

WYODAK PLANTINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -3

1992 340,235.25 258,325 232,525 117,918 8.89 13,2641993 293,374.42 220,449 198,432 103,744 8.89 11,6701994 217,478.58 161,567 145,430 78,572 8.90 8,8281995 161,073.22 118,244 106,434 59,471 8.90 6,6821996 870,762.00 630,985 567,965 328,920 8.90 36,9571997 94,685.01 67,634 60,879 36,647 8.91 4,1131998 17,967.37 12,640 11,378 7,129 8.91 8001999 16,971.18 11,744 10,571 6,909 8.91 7752000 15,232.79 10,344 9,311 6,379 8.92 7152001 201,214.30 133,948 120,570 86,681 8.92 9,7182002 20,029.25 13,033 11,731 8,899 8.93 9972003 116,435.80 73,925 66,542 53,387 8.93 5,9782004 341,890.17 211,130 190,043 162,104 8.93 18,1532005 190,758.00 114,130 102,731 93,750 8.94 10,4872006 809,136.76 467,285 420,615 412,796 8.94 46,1742007 304,716.70 168,840 151,977 161,881 8.95 18,0872008 1,202,172.12 635,612 572,130 666,107 8.95 74,4252009 2,011,808.24 1,006,304 905,799 1,166,363 8.95 130,3202010 4,464.06 2,089 1,880 2,718 8.96 3032011 707,732.71 305,662 275,134 453,831 8.96 50,6512012 101,537.02 39,689 35,725 68,858 8.96 7,6852013 121,114.52 41,552 37,402 87,346 8.97 9,7382014 29,271.57 8,445 7,602 22,548 8.97 2,5142015 365,357.65 81,695 73,536 302,783 8.98 33,7172016 288,458.81 42,526 38,279 258,834 8.98 28,8232017 763,217.47 41,460 37,319 748,795 8.98 83,385

52,514,611.28 40,517,792 36,471,067 17,618,983 1,986,385

BLUNDELL GEOTHERMAL UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -9

1984 5,296,681.46 3,599,993 3,217,537 2,555,845 19.21 133,0481986 230,686.90 153,245 136,965 114,484 19.25 5,9471987 25,218.36 16,546 14,788 12,700 19.27 6591988 66,753.25 43,231 38,638 34,123 19.29 1,7691990 110,869.66 69,799 62,384 58,464 19.33 3,025

Exhibit PAC/203 Spanos/45

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

BLUNDELL GEOTHERMAL UNIT 1INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -9

1992 18,136.91 11,058 9,883 9,886 19.37 5101993 14,239.05 8,532 7,626 7,895 19.39 4071995 83,814.04 48,315 43,182 48,175 19.43 2,4791996 57,090.00 32,217 28,794 33,434 19.45 1,7191999 13,749.75 7,202 6,437 8,550 19.51 4382000 2,238.23 1,139 1,018 1,422 19.53 732001 8,536.96 4,208 3,761 5,544 19.55 2842002 20,016.42 9,534 8,521 13,297 19.57 6792004 68,344.56 30,052 26,859 47,636 19.61 2,4292005 5,586.24 2,346 2,097 3,992 19.63 2032006 480,332.25 191,477 171,135 352,427 19.65 17,9352008 48,532.84 17,087 15,272 37,629 19.68 1,9122011 64,661.89 17,338 15,496 54,985 19.74 2,7852017 31,668.38 848 758 33,761 19.85 1,701

6,647,157.15 4,264,167 3,811,151 3,434,250 178,002

BLUNDELL GEOTHERMAL UNIT 2INTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -9

2007 545,271.83 205,109 183,319 411,028 19.66 20,9072011 15,778.16 4,231 3,782 13,417 19.74 6802012 128,322.13 30,281 27,064 112,807 19.76 5,709

689,372.12 239,621 214,164 537,252 27,296

BLUNDELL GEOTHERMAL STEAM FIELDINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -7

1994 10,850.00 6,263 7,347 4,263 19.41 2202008 67,355.66 23,280 27,308 44,762 19.68 2,2742009 124,757.23 39,938 46,849 86,641 19.70 4,3982014 47,800.27 7,667 8,994 42,153 19.79 2,130

250,763.16 77,148 90,498 177,819 9,022

Exhibit PAC/203 Spanos/46

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PACIFICORPOREGON

ACCOUNT 311 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

BLUNDELL GEOTHERMAL COMMONINTERIM SURVIVOR CURVE.. IOWA 110-S0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -9

1992 1,213.19 740 661 661 19.37 342008 94,883.64 33,407 29,858 73,565 19.68 3,7382009 468,490.49 152,778 136,547 374,108 19.70 18,9902011 109,985.57 29,490 26,357 93,527 19.74 4,7382012 65,672.12 15,497 13,851 57,732 19.76 2,922

740,245.01 231,912 207,274 599,593 30,422

1,029,940,704.91 728,735,051 632,827,984 451,094,963 50,594,481

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.9 4.91

Exhibit PAC/203 Spanos/47

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CHOLLA PLANT UNIT 4INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 4-2025NET SALVAGE PERCENT.. -5

1978 7,151,342.33 6,201,533 4,789,041 2,719,868 6.94 391,9121980 178,318.81 153,497 118,536 68,699 6.95 9,8851981 111,717,055.47 95,797,766 73,978,393 43,324,515 6.95 6,233,7431982 64,849.34 55,365 42,755 25,337 6.96 3,6401983 768,133.11 652,999 504,269 302,271 6.96 43,4301984 783,078.42 662,464 511,578 310,654 6.97 44,5701985 772,630.93 650,259 502,153 309,110 6.98 44,2851986 3,678,011.17 3,079,682 2,378,238 1,483,673 6.98 212,5611987 261,512.06 217,701 168,116 106,471 6.99 15,2321988 3,536,855.95 2,926,172 2,259,693 1,454,006 7.00 207,7151989 990,298.34 813,935 628,549 411,264 7.01 58,6681990 342,759.35 279,831 216,095 143,802 7.01 20,5141991 58,008.00 47,004 36,298 24,610 7.02 3,5061994 283,682.81 223,924 172,922 124,945 7.05 17,7231996 901,986.64 697,406 538,561 408,525 7.06 57,8651999 421,040.12 312,997 241,707 200,385 7.09 28,2632000 2,380,950.30 1,742,423 1,345,560 1,154,438 7.10 162,5972001 2,122,782.63 1,526,767 1,179,023 1,049,899 7.11 147,6652002 592,555.45 418,039 322,824 299,359 7.12 42,0452003 5,713,128.16 3,944,441 3,046,036 2,952,749 7.13 414,1302004 7,191,067.91 4,845,611 3,741,951 3,808,671 7.14 533,4272005 3,812,787.13 2,500,020 1,930,603 2,072,823 7.15 289,9052006 414,957.55 263,876 203,774 231,931 7.15 32,4382007 4,068,062.63 2,495,390 1,927,028 2,344,438 7.16 327,4352008 153,840,863.25 90,477,812 69,870,138 91,662,768 7.17 12,784,2082009 3,124,375.89 1,749,082 1,350,702 1,929,892 7.18 268,7872010 133,013.56 70,170 54,188 85,477 7.19 11,8882011 1,253,410.00 614,689 474,684 841,396 7.20 116,8612012 893,730.29 399,728 308,684 629,733 7.21 87,3422013 8,130,858.66 3,228,162 2,492,900 6,044,502 7.22 837,1892014 4,150,786.94 1,399,589 1,080,812 3,277,515 7.23 453,3222015 1,930,294.48 514,546 397,350 1,629,459 7.23 225,3752016 5,491,256.40 972,002 750,614 5,015,205 7.25 691,7522017 2,674,798.29 177,584 137,137 2,671,402 7.26 367,962

339,829,242.37 230,112,466 177,700,913 179,119,792 25,187,840

Exhibit PAC/203 Spanos/48

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

COLSTRIP GENERATING STATIONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2027NET SALVAGE PERCENT.. -7

1984 48,117,961.08 38,754,706 34,504,253 16,981,966 9.32 1,822,0991986 51,598,737.06 41,005,501 36,508,190 18,702,459 9.35 2,000,2631987 5,524.97 4,359 3,881 2,031 9.36 2171988 13,724.34 10,747 9,568 5,117 9.37 5461989 79,834.95 61,983 55,185 30,238 9.39 3,2201990 12,541.69 9,654 8,595 4,824 9.40 5131991 7,774.70 5,929 5,279 3,040 9.41 3231992 190,822.93 144,049 128,250 75,930 9.43 8,0521993 33,746.47 25,205 22,441 13,668 9.44 1,4481994 10,178.92 7,512 6,688 4,203 9.46 4441995 45,488.35 33,164 29,527 19,146 9.47 2,0221996 16,805.96 12,084 10,759 7,224 9.49 7611997 136,500.10 96,678 86,075 59,980 9.51 6,3071998 13,485.94 9,402 8,371 6,059 9.52 6361999 33,753.41 23,119 20,583 15,533 9.54 1,6282000 11,618.00 7,803 6,947 5,484 9.56 5742001 876,120.96 576,278 513,074 424,375 9.57 44,3442002 179,850.60 115,545 102,873 89,568 9.59 9,3402003 1,147,192.19 717,717 639,001 588,495 9.61 61,2382004 245,071.66 149,002 132,660 129,567 9.62 13,4692005 1,167,610.33 686,551 611,253 638,090 9.64 66,1922006 1,023,639.45 579,674 516,098 579,196 9.66 59,9582007 1,413,870.04 767,600 683,413 829,428 9.67 85,7732008 177,063.63 91,493 81,458 108,000 9.69 11,1462009 1,195,797.22 583,415 519,428 760,075 9.70 78,3582010 1,374,220.69 625,706 557,081 913,335 9.72 93,9652011 865,338.42 362,263 322,532 603,381 9.74 61,9492012 545,828.84 206,177 183,564 400,472 9.75 41,0742013 1,343,825.52 443,676 395,015 1,042,878 9.77 106,7432014 3,495,030.25 963,978 858,253 2,881,429 9.79 294,3242015 268,513.26 57,462 51,160 236,149 9.80 24,0972016 3,212,107.38 447,492 398,413 3,038,542 9.82 309,4242017 3,490,138.45 177,125 157,699 3,576,749 9.84 363,491

122,349,717.76 87,763,049 78,137,567 52,776,631 5,573,938

Exhibit PAC/203 Spanos/49

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CRAIG UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -3

1980 19,954,139.25 16,580,325 15,905,417 4,647,347 7.54 616,3591983 88,654.00 72,666 69,708 21,606 7.56 2,8581984 289,679.00 236,216 226,601 71,769 7.57 9,4811985 80,241.00 65,071 62,422 20,226 7.58 2,6681986 85,762.00 69,171 66,355 21,979 7.58 2,9001987 24,140.00 19,349 18,561 6,303 7.59 8301988 47,708.00 37,991 36,445 12,695 7.60 1,6701989 28,417.00 22,470 21,555 7,714 7.61 1,0141991 27,636.00 21,517 20,641 7,824 7.63 1,0251993 302,290.28 231,215 221,803 89,556 7.65 11,7071994 17,789.39 13,471 12,923 5,400 7.66 7051995 179,379.25 134,384 128,914 55,847 7.67 7,2811996 99,326.05 73,547 70,553 31,753 7.68 4,1351997 23,000.38 16,818 16,133 7,557 7.69 9831998 778,552.34 561,465 538,610 263,299 7.70 34,1951999 12,675.34 9,003 8,637 4,419 7.71 5732000 72,910.03 50,941 48,867 26,230 7.72 3,3982001 14,397.79 9,876 9,474 5,356 7.73 6932002 17,654.74 11,867 11,384 6,800 7.74 8792003 6,630,913.99 4,356,414 4,179,085 2,650,757 7.75 342,0332004 234,289.46 150,059 143,951 97,367 7.76 12,5472005 67,835.22 42,214 40,496 29,375 7.77 3,7812006 26,722.61 16,083 15,428 12,096 7.79 1,5532007 55,939.55 32,412 31,093 26,525 7.80 3,4012008 378,860.52 210,106 201,554 188,673 7.81 24,1582010 109,001.26 53,937 51,741 60,530 7.83 7,7312011 1,452,185.71 665,834 638,731 857,020 7.84 109,3142012 15,888.55 6,625 6,355 10,010 7.85 1,2752013 141,950.50 52,397 50,264 95,945 7.86 12,2072014 117,185.83 36,563 35,075 85,627 7.87 10,8802015 155,164.42 37,904 36,361 123,458 7.88 15,6672016 90,232.45 14,680 14,082 78,857 7.89 9,9952017 1,074,288.37 64,543 61,916 1,044,601 7.91 132,061

32,694,810.28 23,977,134 23,001,136 10,674,519 1,389,957

Exhibit PAC/203 Spanos/50

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CRAIG UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

1979 18,684,420.61 15,078,966 14,465,170 4,592,939 8.41 546,1281983 83,295.00 65,936 63,252 21,709 8.44 2,5721984 243,399.00 191,600 183,801 64,466 8.45 7,6291985 49,542.00 38,769 37,191 13,342 8.46 1,5771986 84,839.00 65,971 63,286 23,250 8.47 2,7451987 35,653.00 27,540 26,419 9,947 8.48 1,1731988 47,341.00 36,308 34,830 13,458 8.49 1,5851989 51,379.00 39,109 37,517 14,890 8.50 1,7521990 195,460.00 147,579 141,572 57,797 8.51 6,7921993 23,857.15 17,510 16,797 7,537 8.55 8821994 33,573.38 24,382 23,390 10,855 8.56 1,2681995 918,767.77 659,205 632,372 304,771 8.58 35,5211996 122,269.11 86,630 83,104 41,611 8.59 4,8441997 70,933.24 49,576 47,558 24,794 8.60 2,8831998 3,125.41 2,151 2,063 1,124 8.62 1301999 21,361.08 14,466 13,877 7,911 8.63 9172000 78,911.51 52,493 50,356 30,133 8.64 3,4882001 152,259.59 99,266 95,225 60,079 8.66 6,9382002 1,125,588.23 717,930 688,706 459,394 8.67 52,9872003 195,983.08 122,023 117,056 82,847 8.68 9,5452004 10,307,983.55 6,239,723 5,985,732 4,528,411 8.70 520,5072005 6,628.80 3,891 3,733 3,029 8.71 3482006 24,368.14 13,814 13,252 11,604 8.72 1,3312007 100,555.76 54,732 52,504 50,063 8.74 5,7282008 3,625.65 1,883 1,806 1,892 8.75 2162009 36,518.64 17,964 17,233 20,016 8.76 2,2852010 314,618.43 144,811 138,916 181,994 8.78 20,7282012 15,552.72 5,984 5,740 10,123 8.80 1,1502013 2,980,923.78 1,007,362 966,357 2,074,185 8.82 235,1682014 30,875.69 8,792 8,434 23,059 8.83 2,6112015 62,005.13 13,725 13,166 50,079 8.84 5,6652017 37,670,545.37 2,009,189 1,927,404 36,496,552 8.88 4,109,972

73,776,159.82 27,059,280 25,957,821 49,293,862 5,597,065

Exhibit PAC/203 Spanos/51

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CRAIG COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -3

1979 12,223,152.52 9,961,213 9,555,738 3,034,109 8.41 360,7741982 595.00 478 459 154 8.43 181983 59,468.00 47,536 45,601 15,651 8.44 1,8541984 16,446.00 13,073 12,541 4,399 8.45 5211985 29,595.00 23,386 22,434 8,049 8.46 9511986 105,162.28 82,576 79,215 29,102 8.47 3,4361987 53,037.00 41,370 39,686 14,942 8.48 1,7621988 48,171.00 37,306 35,787 13,829 8.49 1,6291989 419.00 322 309 123 8.50 141990 127,432.00 97,159 93,204 38,051 8.51 4,4711991 14,353.00 10,845 10,404 4,380 8.53 5131993 758,848.67 562,434 539,540 242,074 8.55 28,3131994 190,008.97 139,341 133,669 62,040 8.56 7,2481995 261,562.06 189,508 181,794 87,615 8.58 10,2121996 63,430.74 45,383 43,536 21,798 8.59 2,5381997 811,007.20 572,382 549,083 286,254 8.60 33,2851998 179,741.96 124,936 119,850 65,284 8.62 7,5741999 205,353.58 140,433 134,717 76,798 8.63 8,8992000 163,244.16 109,657 105,193 62,948 8.64 7,2862001 128,618.38 84,675 81,228 51,249 8.66 5,9182002 165,925.30 106,869 102,519 68,384 8.67 7,8872003 8,689,941.47 5,463,560 5,241,164 3,709,476 8.68 427,3592004 279,940.74 171,118 164,153 124,186 8.70 14,2742005 151,204.43 89,635 85,986 69,754 8.71 8,0082006 375,281.23 214,831 206,086 180,453 8.72 20,6942008 362,156.95 189,961 182,229 190,793 8.75 21,8052009 187,074.87 92,927 89,144 103,543 8.76 11,8202010 292,652.48 136,021 130,484 170,948 8.78 19,4702011 929,991.79 399,173 382,925 574,967 8.79 65,4112012 112,388.63 43,666 41,889 73,872 8.80 8,3952013 609,278.02 207,916 199,453 428,104 8.82 48,5382014 81,572.33 23,457 22,502 61,517 8.83 6,9672015 454,008.26 101,480 97,349 370,279 8.84 41,8872017 225,234.20 12,131 11,637 220,354 8.88 24,815

28,356,297.22 19,536,758 18,741,507 10,465,479 1,214,546

Exhibit PAC/203 Spanos/52

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1958 3,488,245.58 3,185,459 2,722,498 870,394 5.66 153,7801961 63,444.54 57,713 49,325 16,023 5.67 2,8261963 1,117.38 1,013 866 285 5.68 501964 327,084.93 296,234 253,181 83,717 5.68 14,7391965 9,516.76 8,604 7,354 2,449 5.69 4301966 4,674.39 4,219 3,606 1,209 5.69 2121967 613.42 553 473 159 5.69 281968 505.68 455 389 132 5.70 231969 2,402.96 2,157 1,844 632 5.70 1111971 6,040.80 5,401 4,616 1,606 5.71 2811972 6,372.01 5,686 4,860 1,704 5.71 2981973 15,854.51 14,112 12,061 4,269 5.72 7461974 681.01 605 517 184 5.72 321975 47,258.92 41,869 35,784 12,893 5.72 2,2541976 11,323,373.51 10,004,002 8,550,065 3,113,010 5.73 543,2831977 5,170,970.79 4,556,425 3,894,214 1,431,886 5.73 249,8931978 17,199.82 15,114 12,917 4,798 5.73 8371979 13,287.21 11,637 9,946 3,740 5.74 6521980 12,954.77 11,311 9,667 3,676 5.74 6401981 31,886.95 27,742 23,710 9,133 5.75 1,5881982 45,400.67 39,363 33,642 13,121 5.75 2,2821983 3,513.40 3,035 2,594 1,025 5.75 1781987 16,509.26 14,010 11,974 5,031 5.77 8721988 564,216.66 476,241 407,026 174,117 5.78 30,1241989 215,561.81 180,976 154,674 67,355 5.78 11,6531990 129,829.77 108,330 92,586 41,139 5.79 7,1051991 152,625.75 126,578 108,182 49,023 5.79 8,4671992 122,974.40 101,270 86,552 40,112 5.80 6,9161993 1,222,499.50 999,545 854,276 404,899 5.80 69,8101994 24,661.67 20,000 17,093 8,308 5.81 1,4301995 38,811.70 31,200 26,666 13,311 5.82 2,2871996 166,592.61 132,701 113,415 58,176 5.82 9,9961997 1,853,947.27 1,461,391 1,248,999 660,567 5.83 113,3051998 141,962.44 110,701 94,612 51,609 5.83 8,8521999 136,723.61 105,284 89,982 50,843 5.84 8,7062000 537,999.07 408,639 349,249 204,890 5.85 35,0242001 430,220.46 321,994 275,197 167,930 5.85 28,7062002 2,431,158.22 1,788,974 1,528,972 975,121 5.86 166,4032003 795,965.81 575,105 491,522 328,323 5.86 56,028

Exhibit PAC/203 Spanos/53

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2004 1,350,974.99 955,643 816,754 574,750 5.87 97,9132005 775,640.37 535,445 457,626 341,284 5.88 58,0412006 777,787.78 522,716 446,747 354,375 5.88 60,2682007 1,435,682.40 934,394 798,593 680,160 5.89 115,4772008 8,628,940.66 5,414,098 4,627,237 4,260,572 5.89 723,3572009 2,132,400.12 1,279,277 1,093,353 1,103,020 5.90 186,9532010 519,936.44 295,578 252,620 282,915 5.91 47,8712011 164,612.82 87,751 74,998 94,554 5.91 15,9992012 822,593.46 402,996 344,426 502,845 5.92 84,9402013 953,941.05 419,464 358,501 624,058 5.92 105,4152014 706,711.11 267,238 228,399 499,514 5.93 84,2352015 3,689,060.44 1,112,790 951,062 2,848,670 5.94 479,5742016 1,224,745.17 252,979 216,212 1,045,275 5.94 175,9722017 1,142,742.99 91,243 77,982 1,099,043 5.95 184,713

53,900,429.82 37,827,260 32,329,613 23,187,830 3,961,575

DAVE JOHNSTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1960 3,729,652.19 3,397,037 2,903,327 938,215 5.67 165,4701961 55,070.15 50,095 42,814 13,908 5.67 2,4531962 308.46 280 239 78 5.67 141963 232.13 211 180 59 5.68 101964 69,295.94 62,760 53,639 17,736 5.68 3,1231965 2,278.12 2,060 1,761 586 5.69 1031966 3,466.32 3,129 2,674 896 5.69 1571967 613.42 553 473 159 5.69 281968 505.68 455 389 132 5.70 231969 2,402.96 2,157 1,844 632 5.70 1111971 886.80 793 678 236 5.71 411972 6,372.02 5,686 4,860 1,704 5.71 2981973 15,821.47 14,083 12,036 4,260 5.72 7451974 435.83 387 331 118 5.72 211975 47,258.92 41,869 35,784 12,893 5.72 2,2541976 11,724,584.70 10,358,465 8,853,011 3,223,311 5.73 562,5321977 5,159,177.65 4,546,034 3,885,333 1,428,620 5.73 249,323

Exhibit PAC/203 Spanos/54

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1978 17,199.81 15,114 12,917 4,798 5.73 8371979 13,455.55 11,785 10,072 3,787 5.74 6601980 1,018.31 889 760 289 5.74 501981 31,886.94 27,742 23,710 9,133 5.75 1,5881982 52,874.96 45,844 39,181 15,280 5.75 2,6571983 3,513.39 3,035 2,594 1,025 5.75 1781988 821,174.41 693,133 592,396 253,414 5.78 43,8431989 12,476.09 10,474 8,952 3,899 5.78 6751990 225,556.76 188,205 160,852 71,471 5.79 12,3441991 150,577.23 124,879 106,730 48,365 5.79 8,3531992 1,088,048.49 896,014 765,791 354,899 5.80 61,1891993 284,495.45 232,610 198,803 94,227 5.80 16,2461994 706,936.18 573,297 489,977 238,168 5.81 40,9931995 78,561.00 63,153 53,975 26,943 5.82 4,6291996 219,351.18 174,727 149,333 76,599 5.82 13,1611997 303,147.33 238,959 204,230 108,012 5.83 18,5271998 398,176.74 310,495 265,369 144,753 5.83 24,8291999 198,790.27 153,078 130,830 73,924 5.84 12,6582000 2,922,755.90 2,219,988 1,897,345 1,113,094 5.85 190,2722001 554,314.33 414,871 354,575 216,368 5.85 36,9862002 75,944.56 55,884 47,762 30,461 5.86 5,1982003 93,443.01 67,515 57,703 38,544 5.86 6,5772004 508,159.96 359,459 307,217 216,188 5.87 36,8292005 190,413.43 131,447 112,343 83,783 5.88 14,2492006 725,632.39 487,664 416,789 330,612 5.88 56,2272007 9,040,820.31 5,884,095 5,028,927 4,283,118 5.89 727,1852008 2,020,664.97 1,267,836 1,083,574 997,711 5.89 169,3912009 1,854,610.90 1,112,625 950,921 959,328 5.90 162,5982010 677,236.36 385,001 329,047 368,507 5.91 62,3532011 382,574.74 203,942 174,302 219,750 5.91 37,1832012 854,900.36 418,824 357,954 522,593 5.92 88,2762013 1,238,963.52 544,794 465,616 810,516 5.92 136,9112014 5,925,080.85 2,240,533 1,914,904 4,187,929 5.93 706,2272015 3,205,178.28 966,829 826,314 2,475,019 5.94 416,6702016 661,687.20 136,676 116,812 564,726 5.94 95,0722017 807,794.46 64,499 55,125 776,903 5.95 130,572

57,165,778.38 39,211,969 33,513,074 25,367,678 4,328,899

Exhibit PAC/203 Spanos/55

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1964 7,201,664.06 6,522,396 5,574,460 1,843,254 5.68 324,5171965 2,278.12 2,060 1,761 586 5.69 1031966 3,527.85 3,184 2,721 912 5.69 1601967 1,459.52 1,315 1,124 379 5.69 671968 5,647.46 5,079 4,341 1,476 5.70 2591969 2,402.96 2,157 1,844 632 5.70 1111971 886.80 793 678 236 5.71 411972 4,685.51 4,181 3,573 1,253 5.71 2191973 16,841.06 14,990 12,811 4,535 5.72 7931974 435.83 387 331 118 5.72 211975 175,456.03 155,446 132,854 47,866 5.72 8,3681976 97,873.13 86,469 73,902 26,907 5.73 4,6961977 107,410.91 94,646 80,891 29,743 5.73 5,1911978 8,726.31 7,668 6,554 2,435 5.73 4251980 21,741.34 18,983 16,224 6,169 5.74 1,0751982 67,435.54 58,468 49,971 19,488 5.75 3,3891984 57,216.94 49,218 42,065 16,869 5.76 2,9291985 7,093,365.32 6,076,392 5,193,276 2,112,890 5.76 366,8211986 177,697.06 151,503 129,484 53,544 5.77 9,2801988 888,407.73 749,882 640,897 274,163 5.78 47,4331989 650,654.97 546,259 466,868 203,306 5.78 35,1741990 628,470.04 524,397 448,183 199,141 5.79 34,3941991 193,462.29 160,445 137,127 62,140 5.79 10,7321992 872,784.22 718,743 614,284 284,684 5.80 49,0831993 421,586.37 344,699 294,602 139,632 5.80 24,0741994 1,387,671.45 1,125,346 961,793 467,508 5.81 80,4661995 107,014.71 86,026 73,523 36,702 5.82 6,3061996 4,132,072.30 3,291,447 2,813,083 1,442,952 5.82 247,9301997 328,620.08 259,038 221,391 117,088 5.83 20,0841998 307,031.45 239,421 204,625 111,618 5.83 19,1451999 4,308,396.21 3,317,674 2,835,498 1,602,150 5.84 274,3412000 586,648.19 445,590 380,830 223,418 5.85 38,1912001 2,412,729.76 1,805,782 1,543,338 941,774 5.85 160,9872002 135,682.38 99,842 85,331 54,421 5.86 9,2872003 309,985.53 223,972 191,421 127,864 5.86 21,8202004 737,924.15 521,988 446,125 313,937 5.87 53,4822005 7,545,311.43 5,208,729 4,451,715 3,319,956 5.88 564,6182006 639,654.67 429,883 367,406 291,439 5.88 49,5642007 577,112.60 375,606 321,017 273,409 5.89 46,419

Exhibit PAC/203 Spanos/56

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2008 497,370.18 312,067 266,713 245,579 5.89 41,6942009 2,046,249.26 1,227,593 1,049,180 1,058,457 5.90 179,3992010 167,825,707.40 95,406,884 81,540,867 91,319,611 5.91 15,451,7112011 294,565.92 157,026 134,205 169,198 5.91 28,6292012 701,074.28 343,463 293,546 428,561 5.92 72,3922013 185,875.17 81,733 69,854 121,597 5.92 20,5402014 830,342.11 313,989 268,355 586,897 5.93 98,9712015 9,171,472.57 2,766,536 2,364,460 7,082,157 5.94 1,192,2822016 815,908.71 168,531 144,037 696,349 5.94 117,2302017 1,176,257.64 93,919 80,269 1,131,276 5.95 190,130

225,762,795.52 134,601,845 115,039,405 117,496,274 19,914,973

DAVE JOHNSTON UNIT 4INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1972 14,749,176.95 13,160,225 11,247,576 3,944,076 5.71 690,7311974 239,067.23 212,307 181,451 64,788 5.72 11,3271975 114,666.36 101,589 86,825 31,282 5.72 5,4691976 516,096.01 455,962 389,694 141,884 5.73 24,7621977 215,821.55 190,172 162,533 59,763 5.73 10,4301978 3,070.33 2,698 2,306 857 5.73 1501979 22,251.22 19,489 16,657 6,262 5.74 1,0911980 40,067.84 34,984 29,900 11,370 5.74 1,9811982 36,959.88 32,045 27,388 10,681 5.75 1,8581987 169,336.72 143,697 122,813 51,604 5.77 8,9441988 754,658.96 636,989 544,412 232,887 5.78 40,2921989 3,414,044.59 2,866,271 2,449,700 1,066,766 5.78 184,5621990 257,413.82 214,787 183,571 81,565 5.79 14,0871991 1,550,464.13 1,285,855 1,098,974 498,004 5.79 86,0111992 134,154.53 110,477 94,421 43,758 5.80 7,5441993 899,111.02 735,135 628,294 297,791 5.80 51,3431994 29,754.89 24,130 20,623 10,024 5.81 1,7251995 3,613,090.01 2,904,468 2,482,345 1,239,137 5.82 212,9101996 278,047.28 221,482 189,293 97,096 5.82 16,6831997 425,735.76 335,590 286,817 151,691 5.83 26,0191998 252,608.16 196,982 168,354 91,833 5.83 15,752

Exhibit PAC/203 Spanos/57

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 4INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1999 5,971,313.53 4,598,202 3,929,920 2,220,533 5.84 380,2282000 65,419.59 49,690 42,468 24,914 5.85 4,2592001 3,098,956.00 2,319,380 1,982,292 1,209,633 5.85 206,7752002 478,161.35 351,856 300,719 191,787 5.86 32,7282003 7,932,314.72 5,731,291 4,898,330 3,271,954 5.86 558,3542004 177,130.90 125,298 107,088 75,357 5.87 12,8382005 336,171.34 232,068 198,340 147,916 5.88 25,1562006 1,020,978.96 686,153 586,431 465,178 5.88 79,1122007 374,674.71 243,852 208,412 177,503 5.89 30,1362008 369,234.28 231,670 198,000 182,311 5.89 30,9532009 67,137,608.87 40,277,429 34,423,685 34,728,052 5.90 5,886,1112010 478,835.43 272,212 232,650 260,551 5.91 44,0862011 537,484.50 286,520 244,878 308,731 5.91 52,2392012 104,143,202.86 51,020,713 43,605,587 63,661,912 5.92 10,753,7012013 422,383.32 185,729 158,736 276,319 5.92 46,6762014 210,154.48 79,469 67,919 148,540 5.93 25,0492015 3,470,655.49 1,046,909 894,756 2,680,019 5.94 451,1822016 802,472.04 165,756 141,666 684,880 5.94 115,3002017 6,152,738.68 491,269 419,870 5,917,451 5.95 994,530

230,895,488.29 132,280,800 113,055,691 124,766,662 21,143,084

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1958 727,189.65 664,068 567,555 181,450 5.66 32,0581960 146,221.00 133,181 113,825 36,783 5.67 6,4871961 519.77 473 404 131 5.67 231963 1,231.71 1,117 955 314 5.68 551964 1,138,171.31 1,030,818 881,003 291,313 5.68 51,2881965 80,430.73 72,718 62,149 20,694 5.69 3,6371966 28,936.05 26,120 22,324 7,480 5.69 1,3151967 19,159.15 17,266 14,757 4,977 5.69 8751969 6,280.76 5,639 4,819 1,650 5.70 2891970 257,533.63 230,779 197,239 68,021 5.70 11,9341972 1,603,553.73 1,430,800 1,222,854 428,807 5.71 75,0981973 1,146,895.39 1,020,846 872,481 308,822 5.72 53,990

Exhibit PAC/203 Spanos/58

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1974 156,143.93 138,666 118,513 42,315 5.72 7,3981975 237,622.86 210,523 179,927 64,825 5.72 11,3331976 97,099.87 85,786 73,318 26,695 5.73 4,6591977 28,492.67 25,106 21,457 7,890 5.73 1,3771978 313,858.97 275,789 235,707 87,568 5.73 15,2821979 20,634.80 18,073 15,446 5,807 5.74 1,0121980 1,676.33 1,464 1,251 475 5.74 831981 33,015.41 28,724 24,549 9,456 5.75 1,6451982 119,285.01 103,423 88,392 34,472 5.75 5,9951983 62,296.24 53,813 45,992 18,173 5.75 3,1611984 218,969.28 188,358 160,983 64,555 5.76 11,2071986 342,024.72 291,608 249,227 103,058 5.77 17,8611987 330,684.99 280,615 239,832 100,774 5.77 17,4651989 133,933.22 112,444 96,102 41,849 5.78 7,2401990 124,577.86 103,948 88,841 39,475 5.79 6,8181991 38,302.08 31,765 27,148 12,303 5.79 2,1251992 135,762.16 111,801 95,552 44,283 5.80 7,6351993 1,949,393.28 1,593,871 1,362,225 645,650 5.80 111,3191994 5,270,840.55 4,274,442 3,653,213 1,775,752 5.81 305,6371996 855,694.97 681,613 582,550 298,815 5.82 51,3431997 5,345,691.17 4,213,789 3,601,375 1,904,686 5.83 326,7041999 17,816,303.56 13,719,420 11,725,500 6,625,293 5.84 1,134,4682000 240,821.82 182,917 156,333 91,714 5.85 15,6782001 1,075,941.16 805,277 688,242 419,978 5.85 71,7912002 3,295,990.63 2,425,363 2,072,871 1,321,999 5.86 225,5972003 176,333.66 127,405 108,889 72,735 5.86 12,4122004 1,932,587.59 1,367,060 1,168,378 822,188 5.87 140,0662005 1,337,500.04 923,312 789,122 588,503 5.88 100,0862006 2,092,380.80 1,406,194 1,201,824 953,328 5.88 162,1312007 4,309,429.88 2,804,734 2,397,106 2,041,606 5.89 346,6222008 671,188.53 421,127 359,922 331,402 5.89 56,2652009 2,048,874.20 1,229,168 1,050,526 1,059,814 5.90 179,6292010 57,755,227.52 32,833,148 28,061,323 31,426,561 5.91 5,317,5232011 2,130,987.15 1,135,979 970,881 1,224,036 5.91 207,1132012 2,208,602.98 1,082,015 924,760 1,350,101 5.92 228,0582013 3,149,133.12 1,384,728 1,183,478 2,060,129 5.92 347,9952014 2,498,936.91 944,958 807,622 1,766,283 5.93 297,855

Exhibit PAC/203 Spanos/59

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2015 1,751,124.22 528,219 451,450 1,352,208 5.94 227,6442016 1,537,993.90 317,682 271,511 1,312,622 5.94 220,9802017 1,853,764.74 148,015 126,503 1,782,875 5.95 299,643

128,855,245.66 81,246,167 69,438,207 63,282,696 10,745,904

GADSBY UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

1951 2,936,752.17 2,608,127 3,353,736 23,529 12.74 1,8471954 815.41 719 925 13 12.81 11955 955.90 841 1,081 18 12.84 11957 425.75 373 480 10 12.89 11958 565.71 494 635 15 12.91 11959 20,468.34 17,818 22,912 627 12.93 481964 5,647.17 4,839 6,222 272 13.05 211965 4,370.78 3,733 4,800 226 13.07 171972 165,294.54 137,252 176,489 13,599 13.22 1,0291978 8,118.48 6,530 8,397 939 13.35 701979 258,559.93 206,684 265,771 31,573 13.37 2,3611985 84,522.34 64,624 83,099 14,102 13.50 1,0451994 5,835,742.22 4,014,515 5,162,180 1,548,923 13.75 112,6491999 23,285.45 14,553 18,713 8,065 13.92 5792001 14,209.33 8,439 10,852 5,489 13.99 3922002 18,115.79 10,442 13,427 7,406 14.03 5282003 2,614.23 1,458 1,875 1,132 14.07 802008 37,191.49 16,431 21,128 21,642 14.25 1,5192009 303,076.81 125,150 160,928 187,611 14.28 13,1382012 7,082.68 2,174 2,796 5,350 14.39 3722013 21,380.26 5,668 7,288 17,299 14.42 1,2002014 272,692.22 59,273 76,218 237,378 14.46 16,4162015 104,322.57 17,159 22,064 97,907 14.50 6,7522016 109,747.73 11,517 14,809 111,400 14.54 7,6622017 45,910.63 1,716 2,207 50,591 14.58 3,470

10,281,867.93 7,340,529 9,439,032 2,385,116 171,199

Exhibit PAC/203 Spanos/60

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

1952 3,739,192.88 3,313,764 4,261,099 38,972 12.76 3,0541958 265.82 232 298 7 12.91 11959 15,131.88 13,172 16,938 464 12.93 361960 611.47 531 683 20 12.96 21961 2,446.95 2,117 2,722 92 12.98 71965 3,981.91 3,401 4,373 206 13.07 161972 756,578.65 628,222 807,817 62,248 13.22 4,7091976 26,605.13 21,646 27,834 2,762 13.31 2081977 733,286.82 593,256 762,855 80,424 13.33 6,0331978 7,735.52 6,222 8,001 895 13.35 671979 489,761.31 391,498 503,419 59,806 13.37 4,4731980 9,746.10 7,740 9,953 1,255 13.39 941982 69,158.24 54,167 69,652 9,880 13.43 7361983 96,845.10 75,258 96,773 14,599 13.46 1,0851984 8,357.11 6,443 8,285 1,326 13.48 981985 318,289.52 243,357 312,928 53,105 13.50 3,9341987 601,432.02 451,403 580,450 111,197 13.55 8,2061992 1,113.49 789 1,015 266 13.69 191994 5,521,558.72 3,798,382 4,884,259 1,465,533 13.75 106,5841995 42,933.84 29,050 37,355 12,019 13.79 8722001 14,209.33 8,439 10,852 5,489 13.99 3922002 18,115.79 10,442 13,427 7,406 14.03 5282003 2,613.44 1,458 1,875 1,131 14.07 802004 132,292.50 71,220 91,580 60,556 14.10 4,2952006 139,050.13 68,688 88,324 71,583 14.17 5,0522007 151,762.33 71,193 91,546 82,981 14.21 5,8402008 32,555.29 14,383 18,495 18,944 14.25 1,3292009 225,047.10 92,929 119,495 139,309 14.28 9,7562012 335,667.92 103,044 132,502 253,516 14.39 17,6182014 135,355.25 29,421 37,832 117,827 14.46 8,1482015 32,421.87 5,333 6,858 30,428 14.50 2,0982016 39,040.55 4,097 5,268 39,628 14.54 2,7252017 67,868.72 2,537 3,262 74,787 14.58 5,129

13,771,032.70 10,123,834 13,018,025 2,818,663 203,224

Exhibit PAC/203 Spanos/61

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY UNIT 3INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

1955 5,198,571.54 4,573,503 5,880,971 97,386 12.84 7,5851958 3,636.65 3,174 4,081 101 12.91 81966 272.38 232 298 15 13.09 11972 210,753.29 174,998 225,026 17,340 13.22 1,3121976 43,075.45 35,046 45,065 4,472 13.31 3361978 148,594.46 119,514 153,681 17,203 13.35 1,2891979 316,580.29 253,063 325,408 38,659 13.37 2,8911980 10,037.32 7,972 10,251 1,292 13.39 961981 25,547.85 20,153 25,914 3,466 13.41 2581982 105,476.39 82,612 106,229 15,069 13.43 1,1221983 49,470.39 38,443 49,433 7,458 13.46 5541984 17,905.74 13,805 17,752 2,840 13.48 2111985 1,002,234.42 766,286 985,351 167,219 13.50 12,3871986 236,061.06 178,834 229,959 41,511 13.53 3,0681987 90,434.26 67,875 87,279 16,720 13.55 1,2341990 39,281.32 28,542 36,702 8,472 13.63 6221992 2,358,847.73 1,670,682 2,148,295 564,380 13.69 41,2261993 518,882.16 362,403 466,006 130,708 13.72 9,5271994 807,940.29 555,797 714,688 214,444 13.75 15,5961995 15,142.20 10,245 13,174 4,240 13.79 3072000 260,246.32 158,704 204,074 95,209 13.96 6,8202001 14,639.91 8,694 11,179 5,656 13.99 4042002 18,115.82 10,442 13,427 7,406 14.03 5282003 2,613.44 1,458 1,875 1,131 14.07 802004 197,458.01 106,301 136,690 90,386 14.10 6,4102005 3,803.30 1,965 2,527 1,847 14.14 1312006 32,327.50 15,969 20,534 16,642 14.17 1,1742007 23,344.93 10,951 14,082 12,765 14.21 8982008 902,091.83 398,550 512,487 524,919 14.25 36,8362009 276,785.80 114,293 146,967 171,337 14.28 11,9982012 86,927.27 26,685 34,314 65,653 14.39 4,5622013 128,062.37 33,949 43,654 103,617 14.42 7,1862014 527,238.26 114,601 147,363 458,961 14.46 31,7402015 34,143.94 5,616 7,221 32,044 14.50 2,2102016 32,631.15 3,424 4,403 33,123 14.54 2,2782017 74,525.81 2,786 3,582 82,122 14.58 5,633

13,813,700.85 9,977,567 12,829,943 3,055,813 218,518

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

1951 53,398.79 47,423 60,980 428 12.74 341953 1,000.76 885 1,138 13 12.79 11955 1,792.95 1,577 2,028 34 12.84 31965 4,698.84 4,013 5,160 243 13.07 191983 7,463.91 5,800 7,458 1,125 13.46 841985 543.08 415 534 91 13.50 71986 133,880.13 101,424 130,419 23,543 13.53 1,7401987 4,741.48 3,559 4,576 876 13.55 651991 866.36 622 800 196 13.66 141992 9,010.04 6,381 8,205 2,156 13.69 1571994 428,436.97 294,730 378,987 113,715 13.75 8,2701996 38,095.08 25,328 32,569 11,241 13.82 8131998 133,053.09 85,022 109,328 43,683 13.89 3,1452000 90,465.28 55,168 70,939 33,096 13.96 2,3712004 75,214.14 40,491 52,067 34,430 14.10 2,4422006 47,375.07 23,402 30,092 24,389 14.17 1,7212007 33,151.25 15,552 19,998 18,126 14.21 1,2762009 6,858.43 2,832 3,642 4,246 14.28 2972012 148,301.04 45,526 58,541 112,005 14.39 7,7842013 6,442.19 1,708 2,196 5,212 14.42 3612016 160,500.55 16,843 21,658 162,918 14.54 11,2052017 25,682.39 960 1,234 28,300 14.58 1,941

1,410,971.82 779,661 1,002,550 620,068 43,750

HAYDEN UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1965 1,530,096.66 1,356,504 1,252,718 292,680 5.69 51,4381976 4,246,710.00 3,679,042 3,397,559 891,618 5.73 155,6051977 1,029,322.00 889,380 821,334 218,282 5.73 38,0951981 2,042.00 1,742 1,609 454 5.75 791982 255,944.00 217,600 200,951 57,552 5.75 10,0091983 221,960.00 188,010 173,625 50,554 5.75 8,7921984 31,963.00 26,961 24,898 7,384 5.76 1,2821985 160,982.00 135,224 124,878 37,714 5.76 6,5481986 8,404.00 7,026 6,488 2,000 5.77 347

Exhibit PAC/203 Spanos/63

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HAYDEN UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1987 15,341.00 12,765 11,788 3,706 5.77 6421988 48,298.00 39,976 36,917 11,864 5.78 2,0531989 16,010.00 13,180 12,172 3,999 5.78 6921990 2,785.00 2,279 2,105 708 5.79 1221991 87,028.00 70,774 65,359 22,539 5.79 3,8931993 302,749.39 242,729 224,158 81,619 5.80 14,0721994 91,118.18 72,458 66,914 25,115 5.81 4,3231995 29,709.36 23,419 21,627 8,379 5.82 1,4401997 23,143.97 17,889 16,520 6,855 5.83 1,1761998 13,390,950.59 10,239,401 9,455,985 4,068,875 5.83 697,9201999 141,572.45 106,901 98,722 44,266 5.84 7,5802000 941,043.09 700,893 647,268 303,186 5.85 51,8272001 261,189.48 191,689 177,023 86,778 5.85 14,8342002 157,442.00 113,605 104,913 54,103 5.86 9,2332003 228,141.97 161,637 149,270 81,153 5.86 13,8492006 1,125,871.70 741,955 685,188 451,942 5.88 76,8612007 15,925.79 10,164 9,386 6,699 5.89 1,1372008 27,941.31 17,191 15,876 12,345 5.89 2,0962009 122,213.29 71,895 66,394 57,041 5.90 9,6682011 186,982.46 97,740 90,262 98,590 5.91 16,6822012 824,619.37 396,144 365,835 467,031 5.92 78,8902013 1,787,000.37 770,517 711,565 1,093,306 5.92 184,6802014 70,558.84 26,163 24,161 47,103 5.93 7,9432015 19,120,006.33 5,655,480 5,222,780 14,088,427 5.94 2,371,7892016 112,870.54 22,861 21,112 92,887 5.94 15,6382017 270,140.71 21,151 19,533 253,309 5.95 42,573

46,888,076.85 26,342,345 24,326,894 23,030,064 3,903,808

HAYDEN UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1976 4,747,713.26 4,113,075 3,798,384 996,806 5.73 173,9631979 804.00 691 638 174 5.74 301981 1,117.00 953 880 248 5.75 431982 424,624.86 361,011 333,390 95,481 5.75 16,6051983 1,670.00 1,415 1,307 380 5.75 66

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HAYDEN UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1984 416.00 351 324 96 5.76 171985 1,063.00 893 825 249 5.76 431986 24,228.00 20,256 18,706 5,764 5.77 9991987 10,458.00 8,702 8,036 2,526 5.77 4381988 4,606.00 3,812 3,520 1,132 5.78 1961989 3,334.00 2,745 2,535 832 5.78 1441990 11,726.00 9,594 8,860 2,983 5.79 5151993 63,019.21 50,526 46,660 16,989 5.80 2,9291994 101,803.50 80,956 74,762 28,059 5.81 4,8291995 104,943.32 82,723 76,394 29,599 5.82 5,0861996 53,670.37 41,922 38,715 15,493 5.82 2,6621997 237,712.55 183,741 169,683 70,407 5.83 12,0771999 6,358,677.11 4,801,413 4,434,058 1,988,206 5.84 340,4462000 171,399.44 127,659 117,892 55,222 5.85 9,4402001 108,118.88 79,349 73,278 35,922 5.85 6,1412002 231,625.35 167,133 154,346 79,596 5.86 13,5832003 20,630.29 14,616 13,498 7,339 5.86 1,2522007 144,320.37 92,105 85,058 60,706 5.89 10,3072008 67,398.81 41,467 38,294 29,778 5.89 5,0562009 40,382.94 23,756 21,938 18,848 5.90 3,1952010 45,274.09 25,238 23,307 22,420 5.91 3,7942011 61,883.74 32,348 29,873 32,630 5.91 5,5212012 81,555.15 39,179 36,181 46,189 5.92 7,8022013 14,108.34 6,083 5,618 8,632 5.92 1,4582014 581,258.63 215,531 199,041 388,030 5.93 65,4352015 56,451.86 16,698 15,420 41,596 5.94 7,0032016 9,910,597.99 2,007,346 1,853,764 8,155,940 5.94 1,373,0542017 183,745.46 14,386 13,285 172,298 5.95 28,958

23,870,337.52 12,667,673 11,698,471 12,410,570 2,103,087

HAYDEN COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1965 308,409.27 273,420 252,501 58,993 5.69 10,3681976 1,427,697.04 1,236,853 1,142,221 299,753 5.73 52,3131980 2,805.00 2,402 2,218 615 5.74 107

Exhibit PAC/203 Spanos/65

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HAYDEN COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1981 4,745.00 4,048 3,738 1,054 5.75 1831982 239,365.00 203,505 187,935 53,824 5.75 9,3611983 42,033.00 35,604 32,880 9,573 5.75 1,6651984 17,558.00 14,810 13,677 4,057 5.76 7041985 6,150.00 5,166 4,771 1,441 5.76 2501986 2,243.00 1,875 1,732 534 5.77 931987 26,416.00 21,981 20,299 6,381 5.77 1,1061988 19,631.00 16,248 15,005 4,822 5.78 8341989 5,352.00 4,406 4,069 1,337 5.78 2311990 19,109.00 15,635 14,439 4,861 5.79 8401991 34,218.00 27,827 25,698 8,862 5.79 1,5311993 102,600.75 82,260 75,966 27,660 5.80 4,7691995 37,212.36 29,333 27,089 10,496 5.82 1,8031996 10,700.37 8,358 7,719 3,089 5.82 5311997 16,007.03 12,373 11,426 4,741 5.83 8131998 8,377,538.33 6,405,891 5,915,777 2,545,537 5.83 436,6271999 15,213.87 11,488 10,609 4,757 5.84 8152000 176,072.81 131,140 121,106 56,727 5.85 9,6972001 18,628.44 13,672 12,626 6,189 5.85 1,0582002 98,804.46 71,294 65,839 33,953 5.86 5,7942004 76,879.54 53,327 49,247 28,401 5.87 4,8382005 16,511.76 11,177 10,322 6,355 5.88 1,0812007 11,953.21 7,629 7,045 5,027 5.89 8532008 14,528.49 8,939 8,255 6,419 5.89 1,0902009 290,670.64 170,994 157,911 135,666 5.90 22,9942010 99,695.04 55,575 51,323 49,369 5.91 8,3532011 764,565.76 399,658 369,080 403,131 5.91 68,2122012 7,376.34 3,544 3,273 4,177 5.92 7062013 48,197.72 20,782 19,192 29,488 5.92 4,9812014 21,354.55 7,918 7,312 14,256 5.93 2,4042017 192,401.47 15,064 13,911 180,414 5.95 30,322

12,552,644.25 9,384,196 8,666,212 4,011,959 687,327

Exhibit PAC/203 Spanos/66

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1978 51,658,788.68 40,728,688 35,193,146 19,565,170 10.94 1,788,4071981 302,640.85 234,678 202,782 118,017 10.98 10,7481982 96,431.08 74,303 64,204 38,013 11.00 3,4561983 21,024.80 16,098 13,910 8,376 11.01 7611984 114,845.64 87,315 75,448 46,289 11.03 4,1971985 137,337.26 103,670 89,580 55,998 11.04 5,0721986 817,571.39 612,314 529,093 337,533 11.06 30,5181987 1,831,047.03 1,360,520 1,175,608 765,302 11.07 69,1331988 122,651.96 90,336 78,058 51,953 11.09 4,6851989 625,806.46 456,567 394,514 268,841 11.11 24,1981990 698,468.66 504,530 435,958 304,419 11.13 27,3511991 57,137.91 40,832 35,282 25,284 11.15 2,2681992 4,887,685.93 3,453,464 2,984,095 2,196,852 11.17 196,6741993 339,234.01 236,760 204,581 155,007 11.19 13,8521994 730,033.33 502,923 434,569 339,266 11.21 30,2651995 4,625,577.50 3,141,669 2,714,677 2,188,436 11.23 194,8741996 191,786.16 128,217 110,791 92,503 11.26 8,2151997 319,013.07 209,811 181,295 156,859 11.28 13,9061998 98,828.06 63,839 55,162 49,595 11.30 4,3891999 1,049,767.14 664,570 574,247 538,507 11.33 47,5292000 3,294,146.92 2,041,129 1,763,714 1,728,082 11.35 152,2542001 1,469,626.03 889,677 768,759 789,045 11.37 69,3972002 1,573,532.38 927,494 801,436 866,508 11.40 76,0092003 233,276.57 133,592 115,435 131,838 11.42 11,5442004 5,464,355.67 3,031,241 2,619,257 3,172,960 11.44 277,3572005 8,836,715.26 4,723,924 4,081,883 5,285,035 11.47 460,7702006 1,223,670.81 628,168 542,792 754,299 11.49 65,6482007 617,790.37 302,643 261,510 393,348 11.51 34,1742008 961,714.59 446,117 385,484 633,933 11.54 54,9342009 931,733.88 406,028 350,844 636,794 11.56 55,0862010 26,834,427.52 10,867,788 9,390,719 19,053,775 11.58 1,645,4042011 682,900.59 252,524 218,203 505,672 11.61 43,5552012 50,362,466.40 16,690,575 14,422,115 38,962,099 11.63 3,350,1372013 252,483.58 72,764 62,874 204,758 11.65 17,5762014 88,735,159.44 21,158,633 18,282,908 75,776,361 11.68 6,487,702

Exhibit PAC/203 Spanos/67

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

2015 471,886.33 86,019 74,328 425,872 11.70 36,3992016 417,019.66 48,930 42,280 399,761 11.73 34,0802017 517,654.52 22,398 19,354 529,360 11.75 45,052

261,606,237.44 115,440,748 99,750,895 177,551,717 15,397,576

HUNTER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1980 28,021,420.51 21,853,172 18,883,051 10,819,655 10.97 986,2951981 9,320.60 7,227 6,245 3,635 10.98 3311982 52,236.08 40,249 34,779 20,592 11.00 1,8721983 61,941.62 47,426 40,980 24,678 11.01 2,2411984 113,297.28 86,138 74,431 45,664 11.03 4,1401985 7,753.18 5,853 5,058 3,161 11.04 2861986 73,300.87 54,898 47,437 30,262 11.06 2,7361987 110,736.27 82,280 71,097 46,283 11.07 4,1811989 889,065.98 648,632 560,475 381,935 11.11 34,3781990 923,957.62 667,409 576,700 402,695 11.13 36,1811991 3,001,585.04 2,144,993 1,853,461 1,328,219 11.15 119,1231992 279,654.67 197,594 170,738 125,695 11.17 11,2531993 51,581.01 36,000 31,107 23,569 11.19 2,1061994 1,413,238.59 973,587 841,264 656,769 11.21 58,5881995 778,870.18 529,005 457,107 368,496 11.23 32,8141996 192,033.40 128,382 110,933 92,622 11.26 8,2261997 2,015,017.33 1,325,252 1,145,134 990,785 11.28 87,8361998 95,561.98 61,730 53,340 47,956 11.30 4,2441999 393,007.53 248,799 214,984 201,604 11.33 17,7942000 259,559.30 160,829 138,970 136,163 11.35 11,9972001 251,736.64 152,395 131,683 135,158 11.37 11,8872002 5,584,093.83 3,291,456 2,844,106 3,075,034 11.40 269,7402003 325,749.20 186,549 161,195 184,100 11.42 16,1212004 848,298.49 470,576 406,619 492,578 11.44 43,0582005 3,753,271.87 2,006,421 1,733,723 2,244,745 11.47 195,7062006 5,231,733.82 2,685,697 2,320,677 3,224,961 11.49 280,6752007 105,214.33 51,542 44,537 66,990 11.51 5,8202008 532,580.18 247,052 213,475 351,060 11.54 30,421

Exhibit PAC/203 Spanos/68

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

2009 851,423.15 371,030 320,602 581,906 11.56 50,3382010 476,030.16 192,789 166,587 338,005 11.58 29,1892011 93,670,787.55 34,637,677 29,929,980 69,361,055 11.61 5,974,2512012 11,456,588.86 3,796,817 3,280,782 8,863,202 11.63 762,0982013 337,608.72 97,296 84,072 273,793 11.65 23,5022014 136,925.13 32,649 28,212 116,929 11.68 10,0112015 2,862,884.23 521,870 450,941 2,583,716 11.70 220,8302016 464,607.14 54,513 47,104 445,380 11.73 37,9692017 818,927.44 35,434 30,618 837,445 11.75 71,272

166,451,599.78 78,131,218 67,512,201 108,926,495 9,459,510

HUNTER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1983 185,548,808.90 142,067,153 122,758,436 73,923,302 11.01 6,714,1961985 2,135.56 1,612 1,393 871 11.04 791986 706,086.62 528,819 456,946 291,506 11.06 26,3571987 646,176.06 480,127 414,872 270,075 11.07 24,3971988 201,994.76 148,773 128,553 85,562 11.09 7,7151989 437,311.56 319,048 275,685 187,865 11.11 16,9101990 2,198,082.49 1,587,756 1,371,960 958,007 11.13 86,0741991 139,506.79 99,694 86,144 61,733 11.15 5,5371992 338,101.57 238,890 206,422 151,966 11.17 13,6051993 1,382,876.75 965,145 833,970 631,880 11.19 56,4681994 441,271.82 303,994 262,677 205,071 11.21 18,2941995 134,648.51 91,453 79,023 63,704 11.23 5,6731996 574,793.33 384,273 332,045 277,235 11.26 24,6211997 63,629.50 41,848 36,160 31,287 11.28 2,7741998 8,237,770.91 5,321,303 4,598,071 4,133,966 11.30 365,8381999 737,853.52 467,108 403,622 378,503 11.33 33,4072000 32,153.60 19,923 17,215 16,868 11.35 1,4862001 4,180,935.63 2,531,041 2,187,041 2,244,751 11.37 197,4282002 568,045.95 334,826 289,319 312,810 11.40 27,4392003 3,975,432.45 2,276,633 1,967,210 2,246,749 11.42 196,7382004 865,721.34 480,241 414,970 502,694 11.44 43,9422005 3,519,667.40 1,881,541 1,625,816 2,105,032 11.47 183,525

Exhibit PAC/203 Spanos/69

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

2006 1,129,981.19 580,073 501,234 696,546 11.49 60,6222007 32,558,880.24 15,949,912 13,782,118 20,730,295 11.51 1,801,0682008 633,243.27 293,747 253,823 417,415 11.54 36,1712009 6,592,911.49 2,873,037 2,482,555 4,505,931 11.56 389,7862010 569,817.56 230,773 199,408 404,599 11.58 34,9392011 499,434.76 184,681 159,581 369,820 11.61 31,8542012 12,293,758.55 4,074,262 3,520,518 9,510,866 11.63 817,7872013 844,689.23 243,433 210,347 685,023 11.65 58,8002014 434,744.85 103,664 89,575 371,255 11.68 31,7862015 1,306,306.62 238,124 205,760 1,178,925 11.70 100,7632016 22,923,650.52 2,689,664 2,324,105 21,974,965 11.73 1,873,3992017 2,447,261.58 105,891 91,499 2,502,598 11.75 212,987

297,167,684.88 188,138,462 162,568,073 152,429,673 13,502,465

HUNTER UNITS 1 AND 2 COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1978 2,592,262.98 2,043,785 1,766,009 981,790 10.94 89,7431980 652,748.05 509,061 439,873 252,040 10.97 22,9751981 138,926.13 107,728 93,086 54,175 10.98 4,9341982 9,565.88 7,371 6,369 3,771 11.00 3431983 266,716.62 204,214 176,459 106,261 11.01 9,6511984 21,888.27 16,641 14,379 8,822 11.03 8001985 15,876.68 11,985 10,356 6,473 11.04 5861986 31,559.70 23,636 20,424 13,030 11.06 1,1781987 23,240.79 17,269 14,922 9,713 11.07 8771988 123,693.72 91,103 78,721 52,394 11.09 4,7241990 201,592.39 145,618 125,827 87,861 11.13 7,8941991 28,304.31 20,227 17,478 12,525 11.15 1,1231992 61,204.98 43,245 37,367 27,510 11.17 2,4631993 19,411.56 13,548 11,707 8,870 11.19 7931994 30,129.21 20,756 17,935 14,002 11.21 1,2491995 195,180.32 132,565 114,548 92,343 11.23 8,2231996 116,337.48 77,776 67,205 56,112 11.26 4,9831997 258,098.12 169,748 146,677 126,907 11.28 11,2511999 85,080.07 53,861 46,541 43,644 11.33 3,852

Exhibit PAC/203 Spanos/70

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNITS 1 AND 2 COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

2000 193,765.93 120,062 103,744 101,648 11.35 8,9562002 244,539.41 144,140 124,550 134,662 11.40 11,8122003 82,283.81 47,122 40,718 46,503 11.42 4,0722004 145,342.78 80,626 69,668 84,395 11.44 7,3772005 211,633.48 113,135 97,759 126,573 11.47 11,0352006 1,247,698.88 640,503 553,451 769,110 11.49 66,9372007 35,625.78 17,452 15,080 22,683 11.51 1,9712008 1,583,779.58 734,679 634,827 1,043,979 11.54 90,4662009 234,019.07 101,980 88,120 159,941 11.56 13,8362010 1,196,062.60 484,398 418,562 849,264 11.58 73,3392011 34,589.81 12,791 11,053 25,613 11.61 2,2062012 215,110.86 71,290 61,601 166,417 11.63 14,3092013 160,081.09 46,134 39,864 129,822 11.65 11,1442014 299,248.46 71,355 61,657 255,546 11.68 21,8792015 69,063.89 12,590 10,879 62,329 11.70 5,3272016 980,598.77 115,055 99,418 940,017 11.73 80,1382017 75,027.65 3,246 2,805 76,724 11.75 6,530

11,880,289.11 6,526,695 5,639,635 6,953,471 608,976

HUNTER UNITS 1, 2 AND 3 COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1978 1,629,361.52 1,284,617 1,110,021 617,102 10.94 56,4081980 3,034,750.77 2,366,723 2,045,056 1,171,780 10.97 106,8171983 5,488,198.01 4,202,089 3,630,972 2,186,518 11.01 198,5941984 500,877.88 380,810 329,053 201,877 11.03 18,3031985 8,621.37 6,508 5,623 3,515 11.04 3181986 39,576.72 29,641 25,612 16,339 11.06 1,4771987 27,189.60 20,203 17,457 11,364 11.07 1,0271988 180,241.13 132,751 114,708 76,347 11.09 6,8841989 44,722.70 32,628 28,193 19,213 11.11 1,7291990 28,367.51 20,491 17,706 12,364 11.13 1,1111991 50,608.55 36,166 31,251 22,394 11.15 2,0081992 124,315.09 87,837 75,899 55,875 11.17 5,0021993 14,601.67 10,191 8,806 6,672 11.19 5961994 274,895.43 189,377 163,638 127,751 11.21 11,396

Exhibit PAC/203 Spanos/71

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNITS 1, 2 AND 3 COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1995 67,169.23 45,621 39,421 31,779 11.23 2,8301996 240,229.22 160,603 138,775 115,868 11.26 10,2901997 464,901.74 305,760 264,203 228,592 11.28 20,2651998 20,892.87 13,496 11,662 10,485 11.30 9281999 28,990.88 18,353 15,859 14,872 11.33 1,3132000 179,310.89 111,105 96,004 94,065 11.35 8,2882001 245,902.51 148,864 128,632 132,025 11.37 11,6122002 1,083,102.27 638,418 551,649 596,439 11.40 52,3192003 54,463.90 31,190 26,951 30,781 11.42 2,6952004 452,964.06 251,273 217,122 263,020 11.44 22,9912005 594,370.06 317,738 274,553 355,479 11.47 30,9922006 446,931.69 229,431 198,248 275,499 11.49 23,9772007 358,109.29 175,430 151,587 228,009 11.51 19,8102008 1,274,108.82 591,030 510,702 839,854 11.54 72,7782009 431,354.04 187,974 162,426 294,809 11.56 25,5032010 1,839,476.99 744,978 643,726 1,306,120 11.58 112,7912011 3,384,941.71 1,251,687 1,081,567 2,506,471 11.61 215,8892012 702,567.26 232,837 201,192 543,530 11.63 46,7352013 1,097,049.87 316,162 273,192 889,681 11.65 76,3672014 1,465,616.83 349,472 301,974 1,251,579 11.68 107,1562015 109,471.39 19,955 17,243 98,797 11.70 8,4442016 356,356.13 41,812 36,129 341,608 11.73 29,1232017 1,549,380.55 67,040 57,928 1,584,415 11.75 134,844

27,893,990.15 15,050,261 13,004,741 16,562,889 1,449,610

HUNTINGTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1977 35,870,904.68 28,420,790 24,372,463 13,650,696 10.93 1,248,9201979 3,116.30 2,444 2,096 1,207 10.95 1101980 343,645.23 268,000 229,825 134,439 10.97 12,2551981 115,761.22 89,765 76,979 45,728 10.98 4,1651982 85,930.55 66,212 56,781 34,306 11.00 3,1191983 549,223.11 420,518 360,618 221,558 11.01 20,1231984 301,873.53 229,510 196,818 123,168 11.03 11,1671985 152,754.45 115,308 98,883 63,036 11.04 5,710

Exhibit PAC/203 Spanos/72

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1986 844,535.25 632,509 542,413 352,795 11.06 31,8981987 3,924,587.98 2,916,080 2,500,706 1,659,357 11.07 149,8971988 39,973.59 29,441 25,247 17,125 11.09 1,5441989 910,648.63 664,378 569,742 395,545 11.11 35,6031990 1,295,262.17 935,616 802,345 570,633 11.13 51,2701991 2,137,829.06 1,527,736 1,310,122 955,977 11.15 85,7381992 331,192.29 234,009 200,676 150,388 11.17 13,4641993 1,235,448.55 862,251 739,430 570,146 11.19 50,9511994 907,360.44 625,085 536,046 425,756 11.21 37,9801995 34,904.10 23,707 20,330 16,668 11.23 1,4841996 708,840.35 473,890 406,388 344,983 11.26 30,6381997 2,353,317.20 1,547,748 1,327,283 1,167,233 11.28 103,4781998 78,131.65 50,470 43,281 39,539 11.30 3,4991999 1,817,525.92 1,150,610 986,714 939,863 11.33 82,9532000 309,117.17 191,536 164,253 163,411 11.35 14,3972001 10,716,933.55 6,487,781 5,563,646 5,796,304 11.37 509,7892002 268,648.73 158,351 135,795 148,973 11.40 13,0682003 792,634.29 453,922 389,264 450,928 11.42 39,4862004 933,574.85 517,882 444,114 545,476 11.44 47,6812005 9,404,755.82 5,027,587 4,311,445 5,657,596 11.47 493,2522006 12,425,815.34 6,378,760 5,470,154 7,701,211 11.49 670,2532007 1,489,546.61 729,698 625,758 953,161 11.51 82,8122008 2,642,011.60 1,225,569 1,050,996 1,749,536 11.54 151,6062009 2,210,062.78 963,094 825,909 1,516,758 11.56 131,2072010 134,229,316.34 54,362,095 46,618,625 95,664,451 11.58 8,261,1792011 29,883,005.32 11,050,168 9,476,155 22,199,831 11.61 1,912,1302012 585,655.19 194,091 166,444 454,350 11.63 39,0672013 412,343.91 118,835 101,908 335,177 11.65 28,7712014 22,934,334.84 5,468,623 4,689,659 19,620,736 11.68 1,679,8582015 1,087,137.92 198,172 169,944 982,422 11.70 83,9682016 116,394.70 13,657 11,712 111,667 11.73 9,5202017 1,153,400.53 49,907 42,798 1,179,806 11.75 100,409

285,637,455.74 134,875,805 115,663,764 187,111,939 16,254,419

Exhibit PAC/203 Spanos/73

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1974 34,049,197.55 27,349,909 23,454,121 12,638,028 10.89 1,160,5171979 50,484.62 39,599 33,958 19,555 10.95 1,7861980 312,701.45 243,868 209,131 122,333 10.97 11,1521981 149,001.23 115,540 99,082 58,859 10.98 5,3611982 75,303.10 58,023 49,758 30,063 11.00 2,7331983 2,231,112.43 1,708,272 1,464,942 900,038 11.01 81,7471984 178,030.65 135,354 116,074 72,639 11.03 6,5861985 772,459.44 583,097 500,039 318,768 11.04 28,8741986 851,088.70 637,417 546,622 355,532 11.06 32,1461987 1,748,765.94 1,299,382 1,114,295 739,397 11.07 66,7931988 790,520.40 582,234 499,299 338,652 11.09 30,5371990 124,751.43 90,113 77,277 54,959 11.13 4,9381991 2,056,950.76 1,469,939 1,260,557 919,811 11.15 82,4941992 113,208.89 79,989 68,595 51,406 11.17 4,6021993 70,399.03 49,133 42,134 32,489 11.19 2,9031994 825,907.53 568,971 487,925 387,537 11.21 34,5711995 279,294.48 189,695 162,674 133,378 11.23 11,8771997 136,923.29 90,053 77,226 67,913 11.28 6,0211998 3,157,671.96 2,039,742 1,749,196 1,597,936 11.30 141,4101999 761,888.89 482,324 413,621 393,982 11.33 34,7732001 778,949.66 471,558 404,388 421,299 11.37 37,0542002 4,368,245.35 2,574,793 2,208,033 2,422,307 11.40 212,4832003 6,910,560.54 3,957,509 3,393,792 3,931,402 11.42 344,2562004 849,355.30 471,163 404,049 496,267 11.44 43,3802005 8,522,343.27 4,555,867 3,906,918 5,126,766 11.47 446,9722006 120,743,622.55 61,983,425 53,154,354 74,833,886 11.49 6,512,9582007 1,972,032.97 966,058 828,450 1,261,905 11.51 109,6362008 851,278.45 394,889 338,640 563,715 11.54 48,8492009 1,490,463.64 649,509 556,991 1,022,900 11.56 88,4862010 4,058,196.46 1,643,546 1,409,435 2,892,253 11.58 249,7632011 15,183,354.97 5,614,516 4,814,771 11,279,586 11.61 971,5412012 6,460,973.74 2,141,225 1,836,224 5,012,409 11.63 430,9902013 1,503,075.01 433,175 371,472 1,221,787 11.65 104,8742014 1,479,453.41 352,771 302,521 1,265,699 11.68 108,3652015 19,434,936.82 3,542,760 3,038,121 17,562,912 11.70 1,501,1042016 172,100.12 20,193 17,317 165,109 11.73 14,0762017 652,216.94 28,221 24,201 667,149 11.75 56,779

244,166,820.97 127,613,832 109,436,205 149,380,625 13,033,387

Exhibit PAC/203 Spanos/74

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1974 898,013.44 721,326 618,579 333,316 10.89 30,6081977 1,387,233.89 1,099,116 942,555 527,913 10.93 48,2991979 8,082.75 6,340 5,437 3,131 10.95 2861980 54,107.90 42,197 36,186 21,168 10.97 1,9301981 118,612.29 91,976 78,875 46,854 10.98 4,2671983 133,874.85 102,503 87,902 54,005 11.01 4,9051984 173,113.67 131,616 112,868 70,632 11.03 6,4041985 8,065.27 6,088 5,221 3,328 11.04 3011986 714,118.59 534,834 458,651 298,315 11.06 26,9721987 481,204.00 357,548 306,618 203,458 11.07 18,3791988 281,017.65 206,975 177,493 120,386 11.09 10,8551990 758,724.43 548,055 469,989 334,259 11.13 30,0321991 41,195.32 29,439 25,246 18,421 11.15 1,6521992 811,689.66 573,511 491,819 368,572 11.17 32,9971993 71,430.40 49,853 42,752 32,964 11.19 2,9461994 423,734.04 291,912 250,331 198,827 11.21 17,7371995 85,838.18 58,301 49,996 40,992 11.23 3,6501996 16,318.70 10,910 9,356 7,942 11.26 7051997 401,370.81 263,977 226,375 199,078 11.28 17,6491998 155,104.01 100,192 85,920 78,490 11.30 6,9461999 662,303.56 419,280 359,557 342,485 11.33 30,2282000 392,072.02 242,937 208,332 207,264 11.35 18,2612001 212,255.31 128,494 110,191 114,800 11.37 10,0972002 5,053,044.19 2,978,437 2,554,181 2,802,046 11.40 245,7942003 13,952.42 7,990 6,852 7,938 11.42 6952004 3,400,732.48 1,886,488 1,617,772 1,987,004 11.44 173,6892005 2,211,244.78 1,182,085 1,013,706 1,330,214 11.47 115,9732006 1,352,789.42 694,451 595,532 838,425 11.49 72,9702007 669,710.23 328,077 281,345 428,548 11.51 37,2332008 1,079,227.72 500,629 429,318 714,663 11.54 61,9292009 1,209,984.01 527,283 452,176 830,408 11.56 71,8352010 47,900.96 19,400 16,637 34,138 11.58 2,9482011 635,109.49 234,851 201,398 471,818 11.61 40,6392012 1,478,432.00 489,966 420,174 1,146,964 11.63 98,6212013 739,267.45 213,052 182,704 600,919 11.65 51,5812014 126,825.13 30,241 25,933 108,501 11.68 9,289

Exhibit PAC/203 Spanos/75

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

2015 4,427,927.04 807,159 692,185 4,001,417 11.70 342,0012016 4,414,335.70 517,940 444,163 4,235,032 11.73 361,0432017 541,662.90 23,437 20,099 554,064 11.75 47,154

35,691,626.66 16,458,866 14,114,425 23,718,699 2,059,500

JIM BRIDGER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1974 44,192,116.14 38,251,724 33,453,517 12,948,205 7.50 1,726,4271977 6,113.33 5,239 4,582 1,837 7.52 2441978 91,558.33 78,165 68,360 27,776 7.53 3,6891979 7,367.00 6,266 5,480 2,255 7.53 2991980 99,266.00 84,084 73,537 30,693 7.54 4,0711981 11,885.00 10,022 8,765 3,714 7.55 4921982 338,201.51 283,976 248,355 106,757 7.55 14,1401983 357,471.00 298,695 261,227 114,117 7.56 15,0951984 8,174.00 6,795 5,943 2,640 7.57 3491985 25,203.58 20,835 18,222 8,242 7.58 1,0871986 3,385,808.98 2,783,856 2,434,656 1,120,444 7.58 147,8161987 455,285.84 372,019 325,354 152,696 7.59 20,1181988 449,585.88 364,968 319,187 152,878 7.60 20,1161989 90,324.00 72,809 63,676 31,164 7.61 4,0951990 25,798,397.80 20,641,840 18,052,575 9,035,742 7.62 1,185,7931991 163,749.28 129,970 113,667 58,270 7.63 7,6371992 1,059,367.03 833,618 729,051 383,284 7.64 50,1681993 499,234.31 389,268 340,439 183,757 7.65 24,0211994 1,258,144.26 971,263 849,430 471,621 7.66 61,5691995 328,389.83 250,794 219,335 125,474 7.67 16,3591996 707,045.73 533,703 466,757 275,641 7.68 35,8911997 810,418.30 604,099 528,322 322,617 7.69 41,9531998 1,737,060.77 1,277,031 1,116,843 707,071 7.70 91,8271999 127,564.58 92,368 80,782 53,161 7.71 6,8952000 519,466.72 369,988 323,578 221,862 7.72 28,7392001 2,736,415.16 1,913,431 1,673,415 1,199,821 7.73 155,2162002 4,223,109.43 2,893,801 2,530,809 1,903,456 7.74 245,9252003 762,015.11 510,354 446,336 353,779 7.75 45,649

Exhibit PAC/203 Spanos/76

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

2004 531,041.47 346,728 303,235 254,358 7.76 32,7782005 1,029,208.93 652,919 571,018 509,651 7.77 65,5922006 13,602,311.77 8,345,365 7,298,542 6,983,886 7.79 896,5192007 2,119,812.94 1,252,104 1,095,043 1,130,761 7.80 144,9692008 1,237,835.28 699,799 612,018 687,709 7.81 88,0552009 363,537.21 195,151 170,672 211,042 7.82 26,9872010 38,209,848.01 19,274,614 16,856,851 23,263,489 7.83 2,971,0712011 515,643.73 241,016 210,784 330,642 7.84 42,1742012 472,208.78 200,732 175,553 320,267 7.85 40,7982013 731,124.26 275,114 240,604 527,076 7.86 67,0582014 9,223,834.85 2,933,788 2,565,780 7,119,246 7.87 904,6062015 4,815,072.70 1,199,090 1,048,679 4,007,147 7.88 508,5212016 593,162.22 98,374 86,034 536,786 7.89 68,0342017 174,932.24 10,714 9,370 174,309 7.91 22,037

163,868,313.29 109,776,489 96,006,381 76,055,348 9,834,879

JIM BRIDGER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1975 37,385,594.32 32,254,160 28,208,273 11,046,601 7.51 1,470,9191977 19,278.33 16,521 14,449 5,794 7.52 7701978 91,046.00 77,727 67,977 27,621 7.53 3,6681979 3,310.00 2,815 2,462 1,014 7.53 1351980 108,627.00 92,013 80,471 33,587 7.54 4,4551981 11,886.00 10,023 8,766 3,715 7.55 4921982 426,305.51 357,953 313,052 134,569 7.55 17,8241983 50,722.00 42,382 37,066 16,192 7.56 2,1421984 10,836.00 9,008 7,878 3,500 7.57 4621985 482,099.58 398,545 348,552 157,652 7.58 20,7981986 34,401,545.08 28,285,398 24,737,343 11,384,279 7.58 1,501,8841987 392,252.67 320,514 280,309 131,556 7.59 17,3331988 170,352.99 138,290 120,943 57,927 7.60 7,6221989 214,339.31 172,776 151,103 73,953 7.61 9,7181990 233,106.68 186,514 163,118 81,644 7.62 10,7141991 386,931.09 307,113 268,589 137,688 7.63 18,0461992 839,556.26 660,648 577,778 303,756 7.64 39,759

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1993 2,142,034.85 1,670,209 1,460,702 788,435 7.65 103,0631994 419,566.33 323,897 283,268 157,277 7.66 20,5321995 489,886.58 374,130 327,200 187,181 7.67 24,4041996 307,402.56 232,038 202,932 119,841 7.68 15,6041997 1,111,960.77 828,873 724,901 442,658 7.69 57,5631998 210,327.42 154,626 135,230 85,614 7.70 11,1191999 342,578.31 248,058 216,942 142,765 7.71 18,5172000 251,191.37 178,910 156,468 107,283 7.72 13,8972001 4,645,774.22 3,248,546 2,841,056 2,037,007 7.73 263,5202002 192,151.66 131,668 115,152 86,607 7.74 11,1902003 1,022,204.43 684,614 598,738 474,577 7.75 61,2362004 759,188.97 495,691 433,513 363,636 7.76 46,8602005 16,583,387.79 10,520,319 9,200,675 8,211,883 7.77 1,056,8702006 4,731,128.71 2,902,668 2,538,564 2,429,121 7.79 311,8262007 1,087,863.69 642,565 561,963 580,294 7.80 74,3972008 1,536,017.06 868,373 759,446 853,372 7.81 109,2672009 27,955,035.38 15,006,612 13,124,217 16,228,570 7.82 2,075,2652010 771,592.35 389,223 340,400 469,772 7.83 59,9962011 654,965.72 306,136 267,735 419,979 7.84 53,5692012 232,204.89 98,709 86,327 157,488 7.85 20,0622013 5,085,633.03 1,913,665 1,673,619 3,666,295 7.86 466,4502015 4,716,881.49 1,174,638 1,027,294 3,925,431 7.88 498,1512016 117,917.15 19,556 17,103 106,710 7.89 13,5252017 22,166,172.02 1,357,600 1,187,306 22,087,175 7.91 2,792,310

172,760,855.57 107,103,724 93,668,882 87,730,016 11,305,934

JIM BRIDGER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1976 38,071,314.76 32,733,031 28,627,076 11,347,805 7.52 1,509,0171977 3,523.34 3,019 2,640 1,059 7.52 1411978 54,470.00 46,502 40,669 16,525 7.53 2,1951979 36,848.00 31,343 27,411 11,279 7.53 1,4981980 128,197.33 108,590 94,969 39,638 7.54 5,2571981 11,973.00 10,097 8,830 3,741 7.55 4951982 376,511.83 316,143 276,487 118,851 7.55 15,742

Exhibit PAC/203 Spanos/78

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1984 9,611.00 7,989 6,987 3,105 7.57 4101985 34,003.59 28,110 24,584 11,120 7.58 1,4671986 134,965.00 110,970 97,050 44,663 7.58 5,8921987 395,299.21 323,003 282,486 132,578 7.59 17,4671988 25,166,146.76 20,429,538 17,866,904 8,557,550 7.60 1,125,9931989 84,748.56 68,315 59,746 29,240 7.61 3,8421990 306,713.85 245,408 214,625 107,425 7.62 14,0981991 839,431.03 666,270 582,695 298,708 7.63 39,1491992 1,266,409.17 996,539 871,535 458,194 7.64 59,9731993 623,682.24 486,304 425,303 229,563 7.65 30,0081994 1,786,353.11 1,379,031 1,206,049 669,622 7.66 87,4181995 196,442.04 150,024 131,205 75,059 7.67 9,7861996 1,043,053.60 787,333 688,572 406,635 7.68 52,9471997 390,682.93 291,221 254,691 155,526 7.69 20,2241998 646,547.01 475,321 415,698 263,177 7.70 34,1791999 1,901,532.79 1,376,882 1,204,169 792,440 7.71 102,7812000 181,587.08 129,335 113,112 77,555 7.72 10,0462001 1,048,584.93 733,220 641,247 459,768 7.73 59,4782002 180,287.79 123,539 108,043 81,260 7.74 10,4992003 14,479,162.81 9,697,311 8,480,903 6,722,218 7.75 867,3832004 1,262,416.75 824,259 720,866 604,672 7.76 77,9222005 1,608,305.72 1,020,291 892,308 796,413 7.77 102,4982006 110,557.69 67,830 59,322 56,764 7.79 7,2872007 9,977,561.25 5,893,416 5,154,160 5,322,280 7.80 682,3442008 2,316,210.26 1,309,449 1,145,195 1,286,826 7.81 164,7662009 340,370.79 182,715 159,796 197,594 7.82 25,2682010 101,289.96 51,095 44,686 61,669 7.83 7,8762011 28,179,585.19 13,171,349 11,519,166 18,069,399 7.84 2,304,7702012 319,185.57 135,683 118,663 216,482 7.85 27,5772013 406,674.01 153,027 133,832 293,176 7.86 37,3002015 124,873,529.19 31,097,068 27,196,324 103,920,882 7.88 13,187,9292016 223,251.60 37,026 32,382 202,033 7.89 25,6062017 253,163.99 15,505 13,560 252,262 7.91 31,892

259,370,184.73 125,713,101 109,943,942 162,394,752 20,770,420

Exhibit PAC/203 Spanos/79

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 4INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1976 4,408.00 3,790 3,315 1,314 7.52 1751979 80,250,900.97 68,260,975 59,698,477 24,564,969 7.53 3,262,2801981 82,104.20 69,237 60,552 25,657 7.55 3,3981982 188,149.00 157,982 138,165 59,391 7.55 7,8661983 33,015.54 27,587 24,127 10,540 7.56 1,3941984 26,989.00 22,435 19,621 8,718 7.57 1,1521985 146,719.25 121,291 106,077 47,979 7.58 6,3301986 86,904.00 71,454 62,491 28,758 7.58 3,7941987 368,121.67 300,796 263,065 123,463 7.59 16,2671988 247,303.20 200,757 175,575 84,094 7.60 11,0651989 29,803.00 24,024 21,010 10,283 7.61 1,3511990 576,412.32 461,200 403,348 201,885 7.62 26,4941991 2,785,341.12 2,210,770 1,933,456 991,152 7.63 129,9021992 794,202.98 624,960 546,566 287,347 7.64 37,6111993 5,782,144.32 4,508,511 3,942,974 2,128,278 7.65 278,2061994 1,091,688.22 842,763 737,049 409,224 7.66 53,4231995 995,312.20 760,127 664,778 380,299 7.67 49,5831996 599,599.27 452,598 395,825 233,754 7.68 30,4371997 678,456.20 505,732 442,294 270,085 7.69 35,1221998 695,417.72 511,249 447,119 283,069 7.70 36,7621999 322,996.01 233,878 204,541 134,605 7.71 17,4582000 1,975,659.91 1,407,157 1,230,646 843,796 7.72 109,3002001 898,018.76 627,937 549,170 393,750 7.73 50,9382002 193,901.04 132,867 116,200 87,396 7.74 11,2912003 441,961.75 296,001 258,871 205,189 7.75 26,4762004 11,522,183.18 7,523,081 6,579,403 5,518,889 7.76 711,1972005 308,832.40 195,920 171,344 152,930 7.77 19,6822006 893,206.27 548,005 479,265 458,602 7.79 58,8712007 958,643.01 566,239 495,211 511,364 7.80 65,5592008 24,637,735.08 13,928,722 12,181,535 13,688,086 7.81 1,752,6362009 460,387.19 247,142 216,141 267,265 7.82 34,1772010 18,435.46 9,300 8,133 11,224 7.83 1,4332011 148,765.86 69,534 60,812 95,392 7.84 12,1672012 12,520,511.03 5,322,375 4,654,749 8,491,788 7.85 1,081,7562013 431,995.46 162,555 142,164 311,431 7.86 39,6222014 67,447.09 21,453 18,762 52,057 7.87 6,615

Exhibit PAC/203 Spanos/80

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 4INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

2015 4,704,085.41 1,171,451 1,024,507 3,914,783 7.88 496,8002016 135,958,992.11 22,548,459 19,720,033 123,036,909 7.89 15,594,0322017 401,242.45 24,575 21,492 399,812 7.91 50,545

292,327,991.65 135,174,889 118,218,865 188,725,526 24,133,167

JIM BRIDGER COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1976 7,142,116.36 6,140,663 5,370,392 2,128,830 7.52 283,0891977 22,480.33 19,264 16,848 6,757 7.52 8991978 59,840.00 51,086 44,678 18,154 7.53 2,4111979 74,013.00 62,955 55,058 22,656 7.53 3,0091980 23,269.00 19,710 17,238 7,195 7.54 9541981 97,754.00 82,435 72,095 30,547 7.55 4,0461982 261,258.00 219,369 191,852 82,469 7.55 10,9231983 21,118.00 17,646 15,433 6,741 7.56 8921984 95,794.00 79,631 69,642 30,941 7.57 4,0871985 2,943.00 2,433 2,128 962 7.58 1271986 5,027,765.45 4,133,894 3,615,348 1,663,806 7.58 219,4991987 8,250,045.56 6,741,195 5,895,595 2,766,953 7.59 364,5521988 4,283,664.67 3,477,421 3,041,221 1,456,627 7.60 191,6611989 458,417.00 369,523 323,171 158,167 7.61 20,7841990 8,911,468.97 7,130,253 6,235,851 3,121,192 7.62 409,6051991 6,565,098.37 5,210,824 4,557,190 2,336,163 7.63 306,1811992 516,761.58 406,640 355,632 186,968 7.64 24,4721993 721,581.52 562,639 492,063 265,598 7.65 34,7191994 686,374.50 529,868 463,403 257,291 7.66 33,5891995 263,864.59 201,515 176,237 100,820 7.67 13,1451996 876,465.58 661,586 578,598 341,691 7.68 44,4911997 485,293.98 361,746 316,369 193,189 7.69 25,1221998 760,826.70 559,335 489,173 309,695 7.70 40,2201999 697,263.06 504,882 441,551 290,575 7.71 37,6882001 2,042,738.00 1,428,379 1,249,206 895,668 7.73 115,8692002 853,792.78 585,044 511,657 384,825 7.74 49,7192003 6,275,225.82 4,202,785 3,675,597 2,913,390 7.75 375,9212004 1,318,148.68 860,648 752,690 631,366 7.76 81,362

Exhibit PAC/203 Spanos/81

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

2005 2,064,423.30 1,309,647 1,145,368 1,022,277 7.77 131,5672006 1,162,407.82 713,167 623,709 596,819 7.79 76,6132007 2,397,459.65 1,416,100 1,238,468 1,278,865 7.80 163,9572008 2,653,680.18 1,500,234 1,312,048 1,474,316 7.81 188,7732009 5,404,649.76 2,901,284 2,537,354 3,137,529 7.82 401,2192010 4,766,911.07 2,404,625 2,102,994 2,902,262 7.83 370,6592011 1,148,230.48 536,692 469,371 736,271 7.84 93,9122012 1,442,206.82 613,071 536,169 978,148 7.85 124,6052013 2,884,447.69 1,085,384 949,236 2,079,434 7.86 264,5592014 1,421,892.45 452,256 395,526 1,097,461 7.87 139,4492015 1,774,479.93 441,896 386,466 1,476,738 7.88 187,4032016 1,336,559.67 221,665 193,860 1,209,528 7.89 153,2992017 3,029,410.15 185,541 162,267 3,018,613 7.91 381,620

88,282,141.47 58,404,931 51,078,752 41,617,497 5,376,671

NAUGHTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1963 5,855,556.56 5,112,683 4,161,090 2,221,466 9.93 223,7131967 1,808.21 1,562 1,271 700 9.98 701969 1,729.83 1,485 1,209 677 10.00 681971 30,834.74 26,286 21,394 12,216 10.03 1,2181974 5,000,673.66 4,215,979 3,431,285 2,019,450 10.06 200,7411976 7,420.97 6,203 5,048 3,040 10.09 3011978 4,520.83 3,745 3,048 1,880 10.11 1861980 36,497.14 29,929 24,358 15,423 10.13 1,5231981 30,962.11 25,253 20,553 13,196 10.14 1,3011982 677,309.26 549,094 446,894 291,373 10.16 28,6781983 36,893.96 29,731 24,197 16,017 10.17 1,5751984 398,319.09 318,918 259,560 174,608 10.18 17,1521985 458,181.97 364,396 296,573 202,845 10.19 19,9061986 396,985.20 313,371 255,045 177,669 10.21 17,4011987 148,387.38 116,255 94,617 67,125 10.22 6,5681989 2,342.14 1,804 1,468 1,085 10.25 1061990 803,409.50 612,896 498,821 376,895 10.27 36,6991991 52,017.48 39,283 31,971 24,728 10.29 2,403

Exhibit PAC/203 Spanos/82

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1992 3,288,819.53 2,456,637 1,999,398 1,585,415 10.31 153,7741994 1,842,064.30 1,343,714 1,093,617 914,233 10.34 88,4171995 13,442.58 9,674 7,873 6,779 10.36 6541996 4,901.01 3,476 2,829 2,513 10.38 2421997 1,607,380.29 1,122,202 913,333 838,711 10.40 80,6451998 9,175.33 6,296 5,124 4,877 10.42 4681999 12,525.67 8,436 6,866 6,787 10.44 6502000 56,671.04 37,398 30,437 31,334 10.46 2,9962001 254,369.57 164,112 133,567 143,696 10.48 13,7112002 4,010,546.25 2,523,621 2,053,915 2,317,581 10.50 220,7222003 336,448.38 205,981 167,643 199,086 10.52 18,9252004 979,605.28 581,411 473,197 594,573 10.54 56,4112005 206,763.42 118,553 96,487 128,885 10.56 12,2052006 700,328.40 385,961 314,124 449,234 10.58 42,4612007 5,282,898.60 2,783,764 2,265,639 3,492,721 10.60 329,5022008 46,040.57 23,034 18,747 31,437 10.62 2,9602009 2,010,590.20 947,251 770,945 1,420,598 10.64 133,5152010 700,878.13 307,210 250,031 513,926 10.66 48,2112011 211,486.54 85,152 69,303 161,217 10.67 15,1092012 104,458,046.32 37,787,615 30,754,436 83,104,834 10.69 7,774,0722013 196,169.33 61,864 50,350 163,475 10.71 15,2642014 999,482.59 262,140 213,349 876,087 10.73 81,6482015 1,631,289.64 328,932 267,710 1,510,396 10.75 140,5022016 655,189.24 85,699 69,748 644,408 10.78 59,7782017 10,117,012.25 478,595 389,517 10,638,026 10.80 985,002

153,575,974.49 63,887,601 51,996,591 115,401,221 10,837,453

NAUGHTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1968 7,286,070.89 6,273,639 5,105,965 2,835,852 9.99 283,8691976 8,786,710.76 7,344,709 5,977,683 3,599,832 10.09 356,7721977 1,612.20 1,342 1,092 665 10.10 661978 7,930.82 6,569 5,346 3,298 10.11 3261979 208,638.92 171,972 139,964 87,453 10.12 8,6421980 823,857.96 675,587 549,844 348,161 10.13 34,369

Exhibit PAC/203 Spanos/83

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1981 16,867.42 13,757 11,196 7,189 10.14 7091982 181,753.23 147,347 119,922 78,189 10.16 7,6961983 200,748.92 161,771 131,662 87,155 10.17 8,5701984 1,596,223.07 1,278,031 1,040,159 699,724 10.18 68,7351985 513,050.19 408,033 332,088 227,136 10.19 22,2901986 462,172.46 364,829 296,926 206,842 10.21 20,2591987 24,359.18 19,084 15,532 11,019 10.22 1,0781988 43,633.93 33,896 27,587 19,974 10.24 1,9511989 144,352.30 111,186 90,492 66,852 10.25 6,5221990 1,277,492.91 974,560 793,171 599,296 10.27 58,3541991 1,641,658.41 1,239,773 1,009,022 780,386 10.29 75,8391992 506,176.22 378,096 307,723 244,009 10.31 23,6671993 18,157.97 13,413 10,917 8,876 10.32 8601994 1,307,107.71 953,484 776,018 648,730 10.34 62,7401995 16,947.77 12,196 9,926 8,547 10.36 8251996 115,147.45 81,675 66,473 59,037 10.38 5,6881997 30,958.54 21,614 17,591 16,154 10.40 1,5531999 12,525.67 8,436 6,866 6,787 10.44 6502000 69,736.14 46,020 37,455 38,558 10.46 3,6862001 215,764.37 139,205 113,296 121,888 10.48 11,6312002 6,860,872.77 4,317,177 3,513,647 3,964,704 10.50 377,5912003 1,925,300.31 1,178,708 959,322 1,139,255 10.52 108,2942004 128,137.07 76,051 61,896 77,773 10.54 7,3792005 627,546.44 359,818 292,847 391,178 10.56 37,0432006 11,158,987.53 6,149,884 5,005,244 7,158,053 10.58 676,5652007 1,731,008.50 912,135 742,365 1,144,434 10.60 107,9652008 1,092,317.29 546,485 444,771 745,855 10.62 70,2312009 1,902,412.08 896,285 729,465 1,344,164 10.64 126,3312010 645,548.09 282,958 230,293 473,355 10.66 44,4052011 113,344,416.55 45,636,440 37,142,408 86,403,006 10.67 8,097,7512012 264,978.96 95,856 78,015 210,812 10.69 19,7202013 647,984.51 204,348 166,314 539,989 10.71 50,4192014 1,339,647.71 351,357 285,961 1,174,255 10.73 109,4372015 1,753,765.76 353,628 287,809 1,623,795 10.75 151,0512016 11,517,309.52 1,506,464 1,226,075 11,327,792 10.78 1,050,8162017 1,978,186.50 93,580 76,163 2,080,061 10.80 192,598

182,428,075.00 83,841,398 68,236,510 130,610,092 12,294,943

Exhibit PAC/203 Spanos/84

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

1971 15,612,072.09 13,187,018 10,732,599 6,128,439 10.03 611,0111973 54,524.56 45,724 37,214 21,673 10.05 2,1571974 9,984.41 8,340 6,788 3,995 10.06 3971977 79,444.92 65,506 53,314 32,487 10.10 3,2171978 55,993.87 45,954 37,401 23,073 10.11 2,2821980 53,319.10 43,322 35,259 22,326 10.13 2,2041981 35,025,044.56 28,304,467 23,036,329 14,790,719 10.14 1,458,6511982 432,982.89 347,798 283,064 184,557 10.16 18,1651983 470,440.54 375,620 305,708 202,368 10.17 19,8991984 83,143.09 65,959 53,682 36,112 10.18 3,5471985 1,011,390.25 796,987 648,649 443,653 10.19 43,5381986 1,041,401.49 814,518 662,917 461,797 10.21 45,2301987 890,875.17 691,561 562,845 399,300 10.22 39,0701988 226,375.89 174,240 141,810 102,676 10.24 10,0271989 34,288.45 26,168 21,298 15,734 10.25 1,5351990 1,720,691.66 1,300,620 1,058,544 799,803 10.27 77,8781991 2,680,461.52 2,005,701 1,632,392 1,262,506 10.29 122,6931992 224,080.10 165,845 134,977 107,029 10.31 10,3811993 1,243,375.37 910,046 740,665 602,181 10.32 58,3511994 570,702.23 412,486 335,712 280,646 10.34 27,1421995 6,017,741.98 4,290,876 3,492,241 3,006,920 10.36 290,2431996 1,353,769.00 951,428 774,345 687,726 10.38 66,2551997 470,875.02 325,728 265,102 243,443 10.40 23,4081998 116,805.27 79,421 64,639 61,511 10.42 5,9031999 13,808,553.52 9,214,293 7,499,293 7,413,945 10.44 710,1482000 202,512.29 132,416 107,770 110,943 10.46 10,6062001 706,961.82 451,927 367,813 395,706 10.48 37,7582002 30,106.79 18,771 15,277 17,238 10.50 1,6422003 10,088,391.85 6,119,655 4,980,641 5,914,822 10.52 562,2452004 427,832.07 251,596 204,768 257,291 10.54 24,4112005 2,929,466.51 1,664,266 1,354,506 1,809,318 10.56 171,3372006 880,078.18 480,574 391,128 559,357 10.58 52,8692007 583,693.89 304,749 248,028 382,361 10.60 36,0722008 4,855,542.36 2,406,937 1,958,948 3,285,037 10.62 309,3262009 21,289,297.50 9,938,023 8,088,319 14,904,122 10.64 1,400,7632010 1,456,271.13 632,459 514,743 1,058,030 10.66 99,2522011 4,659,790.28 1,858,982 1,512,981 3,519,592 10.67 329,8592012 429,728.76 154,028 125,360 338,747 10.69 31,6882013 328,639.12 102,688 83,575 271,355 10.71 25,337

Exhibit PAC/203 Spanos/85

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

2014 921,882.45 239,569 194,979 800,654 10.73 74,6182015 12,138,507.22 2,425,143 1,973,766 11,135,822 10.75 1,035,8902016 482,570.61 62,541 50,901 470,276 10.78 43,6252017 725,855.25 34,022 27,690 756,234 10.80 70,022

146,425,465.03 91,927,972 74,817,979 83,321,523 7,970,652

NAUGHTON COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1963 30,700.27 26,805 21,816 11,647 9.93 1,1731968 30,679.11 26,416 21,499 11,941 9.99 1,1951971 587,191.82 500,575 407,406 232,633 10.03 23,1941978 25,806.92 21,376 17,397 10,732 10.11 1,0621983 36,330.02 29,276 23,827 15,773 10.17 1,5511985 2,232,737.08 1,775,713 1,445,210 988,473 10.19 97,0041986 295,178.24 233,007 189,639 132,105 10.21 12,9391987 191,600.46 150,111 122,172 86,673 10.22 8,4811988 1,453,235.58 1,128,904 918,788 665,239 10.24 64,9651990 37,426.06 28,551 23,237 17,557 10.27 1,7101992 18,660.56 13,939 11,345 8,995 10.31 8721993 1,151,458.32 850,574 692,262 562,828 10.32 54,5381994 13,958,426.25 10,182,123 8,286,987 6,927,698 10.34 669,9901995 204,499.63 147,166 119,775 103,130 10.36 9,9551996 3,553,295.75 2,520,376 2,051,274 1,821,819 10.38 175,5121997 288,432.05 201,371 163,891 150,500 10.40 14,4711998 263,700.95 180,963 147,281 140,153 10.42 13,4501999 318,511.52 214,507 174,582 172,595 10.44 16,5322000 194,994.55 128,681 104,730 107,814 10.46 10,3072001 161,953.09 104,487 85,039 91,489 10.48 8,7302002 97,813.93 61,549 50,093 56,524 10.50 5,3832003 203,381.29 124,514 101,339 120,347 10.52 11,4402004 54,220.93 32,181 26,191 32,909 10.54 3,1222005 490,110.02 281,016 228,712 305,508 10.56 28,9312006 552,005.87 304,219 247,597 354,090 10.58 33,4682007 73,945.27 38,965 31,713 48,888 10.60 4,6122008 1,718,211.90 859,620 699,624 1,173,227 10.62 110,473

Exhibit PAC/203 Spanos/86

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

2009 825,211.13 388,782 316,420 583,060 10.64 54,7992010 427,495.15 187,380 152,504 313,466 10.66 29,4062011 950,382.14 382,657 311,435 724,481 10.67 67,8992012 502,817.96 181,894 148,039 400,032 10.69 37,4212013 1,372,729.52 432,902 352,329 1,143,947 10.71 106,8112014 1,113,246.22 291,978 237,634 975,804 10.73 90,9422015 1,102,922.71 222,392 181,000 1,021,186 10.75 94,9942016 428,117.66 55,998 45,575 421,073 10.78 39,0612017 1,295,779.74 61,298 49,889 1,362,511 10.80 126,158

36,243,209.67 22,372,266 18,208,253 21,296,846 2,032,551

WYODAK PLANTINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -3

1978 66,829,983.08 54,697,574 49,234,639 19,600,243 8.40 2,333,3621981 684,471.24 552,654 497,458 207,548 8.43 24,6201982 158,514.94 127,380 114,658 48,612 8.43 5,7671983 19,015.13 15,200 13,682 5,904 8.44 7001984 138,587.50 110,164 99,161 43,584 8.45 5,1581985 2,402.63 1,899 1,709 765 8.46 901986 47,577,809.17 37,359,071 33,627,824 15,377,320 8.47 1,815,5041987 155,835.20 121,554 109,414 51,096 8.48 6,0251988 980,689.14 759,502 683,647 326,463 8.49 38,4531989 523,288.51 402,230 362,057 176,930 8.50 20,8151990 998,757.10 761,489 685,435 343,285 8.51 40,3391991 1,464,942.26 1,106,922 996,368 512,523 8.53 60,0851992 684,674.52 512,557 461,365 243,850 8.54 28,5541993 864,730.53 640,910 576,899 313,774 8.55 36,6991994 12,583,267.30 9,227,806 8,306,176 4,654,589 8.56 543,7601995 515,639.74 373,593 336,280 194,829 8.58 22,7071996 640,292.72 458,110 412,356 247,145 8.59 28,7711997 540,326.88 381,345 343,258 213,279 8.60 24,8001998 332,547.74 231,149 208,063 134,461 8.62 15,5991999 826,958.27 565,522 509,040 342,727 8.63 39,7132000 2,105,811.13 1,414,547 1,273,269 895,717 8.64 103,6712001 2,257,870.85 1,486,458 1,337,998 987,609 8.66 114,043

Exhibit PAC/203 Spanos/87

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

WYODAK PLANTINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -3

2002 417,738.65 269,057 242,185 188,086 8.67 21,6942003 656,686.93 412,874 371,638 304,749 8.68 35,1092004 815,989.58 498,785 448,969 391,501 8.70 45,0002005 715,112.21 423,923 381,584 354,982 8.71 40,7562006 18,146,678.47 10,388,128 9,350,611 9,340,468 8.72 1,071,1552007 1,137,098.78 624,982 562,562 608,650 8.74 69,6402008 2,191,293.87 1,149,394 1,034,598 1,222,435 8.75 139,7072009 4,235,809.30 2,104,088 1,893,942 2,468,942 8.76 281,8432010 3,839,715.16 1,784,652 1,606,409 2,348,497 8.78 267,4832011 117,714,631.57 50,525,663 45,479,399 75,766,672 8.79 8,619,6442012 870,588.92 338,247 304,464 592,242 8.80 67,3002013 222,149.61 75,808 68,237 160,577 8.82 18,2062014 843,414.82 242,528 218,305 650,412 8.83 73,6592015 6,345,787.39 1,418,412 1,276,748 5,259,413 8.84 594,9562016 12,303,686.82 1,803,339 1,623,230 11,049,567 8.86 1,247,1292017 2,823,817.93 152,087 136,897 2,771,635 8.88 312,121

314,166,615.59 183,519,603 165,190,534 158,401,080 18,214,637

BLUNDELL GEOTHERMAL UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -11

1984 8,707,985.72 5,852,391 5,230,645 4,435,219 17.30 256,3711986 739,595.50 486,799 435,082 385,869 17.38 22,2021987 277,704.17 180,734 161,533 146,718 17.42 8,4221988 120,931.64 77,773 69,511 64,724 17.46 3,7071989 3,212.15 2,040 1,823 1,742 17.50 1001990 203,858.02 127,691 114,125 112,157 17.55 6,3911992 112,279.77 68,274 61,021 63,610 17.64 3,6061993 37,090.90 22,180 19,824 21,347 17.69 1,2071994 8,674.62 5,094 4,553 5,076 17.75 2861995 665,310.00 383,411 342,678 395,816 17.80 22,2371996 104,436.21 58,983 52,717 63,207 17.85 3,5412000 25,399.09 12,977 11,598 16,595 18.08 9182002 476,874.03 228,464 204,192 325,138 18.20 17,8652004 53,396.56 23,658 21,145 38,126 18.32 2,0812005 92,626.22 39,195 35,031 67,784 18.39 3,686

Exhibit PAC/203 Spanos/88

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

BLUNDELL GEOTHERMAL UNIT 1INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -11

2006 225,859.69 90,818 81,170 169,535 18.45 9,1892007 264,725.50 100,489 89,813 204,032 18.51 11,0232008 1,385.96 493 441 1,098 18.57 592009 279,308.69 92,157 82,366 227,666 18.63 12,2202010 77,611.38 23,450 20,959 65,190 18.69 3,4882012 276,665.46 66,281 59,239 247,859 18.82 13,1702014 65,997.05 10,982 9,815 63,441 18.94 3,3502015 270,154.76 33,490 29,932 269,940 19.01 14,2002017 118,729.98 3,222 2,880 128,911 19.15 6,732

13,209,813.07 7,991,046 7,142,094 7,520,799 426,051

BLUNDELL GEOTHERMAL UNIT 2INTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -10

2007 6,534,646.00 2,458,190 2,197,037 4,991,073 18.51 269,6422008 1,385.95 488 436 1,088 18.57 592011 16,322.58 4,395 3,928 14,027 18.76 7482012 51,323.53 12,185 10,890 45,565 18.82 2,4212014 862,996.95 142,309 127,190 822,106 18.94 43,4062015 319,903.55 39,300 35,125 316,769 19.01 16,6632016 173,806.95 13,418 11,993 179,195 19.08 9,3922017 45,429.02 1,222 1,092 48,880 19.15 2,552

8,005,814.53 2,671,507 2,387,692 6,418,704 344,883

BLUNDELL GEOTHERMAL STEAM FIELDINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -8

1991 6,013,871.67 3,611,989 4,237,004 2,257,977 17.60 128,2941992 9,049.50 5,354 6,280 3,493 17.64 1981996 6,373.00 3,502 4,108 2,775 17.85 1552001 693,626.89 334,316 392,166 356,951 18.14 19,6782002 534,086.32 248,958 292,037 284,776 18.20 15,6472003 6,150.60 2,762 3,240 3,403 18.26 186

Exhibit PAC/203 Spanos/89

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PACIFICORPOREGON

ACCOUNT 312 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

BLUNDELL GEOTHERMAL STEAM FIELDINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -8

2005 18,851.42 7,761 9,104 11,256 18.39 6122006 13,016.72 5,093 5,974 8,084 18.45 4382007 66,812.92 24,677 28,947 43,211 18.51 2,3342008 37,448.44 12,954 15,196 25,249 18.57 1,3602009 508,180.66 163,141 191,371 357,464 18.63 19,1882010 389,963.28 114,640 134,477 286,683 18.69 15,3392014 27,600,336.51 4,468,572 5,241,809 24,566,554 18.94 1,297,0732017 1,697,956.64 44,836 52,594 1,781,199 19.15 93,013

37,595,724.57 9,048,555 10,614,308 29,989,075 1,593,515

BLUNDELL GEOTHERMAL COMMONINTERIM SURVIVOR CURVE.. IOWA 65-L0.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -10

2009 270,620.15 88,486 79,085 218,597 18.63 11,734

270,620.15 88,486 79,085 218,597 11,734

4,615,201,100.58 2,573,989,988 2,223,175,866 2,637,100,260 303,301,627

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.7 6.57

Exhibit PAC/203 Spanos/90

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CHOLLA UNIT 4INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 4-2025NET SALVAGE PERCENT.. -5

1978 138,103.00 119,487 92,272 52,736 6.76 7,8011981 32,555,812.77 27,842,203 21,500,725 12,682,878 6.81 1,862,3901984 10,906.29 9,204 7,108 4,344 6.85 6341985 200,122.87 168,055 129,778 80,351 6.86 11,7131986 1,873.56 1,565 1,209 759 6.87 1101987 2,830,292.00 2,350,580 1,815,200 1,156,606 6.89 167,8671988 243,276.00 200,840 155,096 100,344 6.90 14,5431989 7,442.87 6,106 4,715 3,100 6.91 4491994 141,225.91 111,334 85,976 62,311 6.97 8,9401996 198,033.75 152,943 118,108 89,827 6.99 12,8511997 1,483,999.81 1,132,967 874,917 683,283 7.00 97,6121999 205,679.20 152,809 118,004 97,959 7.03 13,9342002 604,294.31 426,542 329,391 305,118 7.06 43,2182003 26,507.63 18,317 14,145 13,688 7.07 1,9362004 2,889,243.56 1,950,036 1,505,886 1,527,820 7.08 215,7942005 58,395.70 38,330 29,600 31,716 7.10 4,4672006 576,542.99 367,042 283,443 321,927 7.11 45,2782007 3,451,073.38 2,120,112 1,637,225 1,986,402 7.12 278,9892008 14,765,157.84 8,705,168 6,722,436 8,780,980 7.13 1,231,5542009 66,777.41 37,502 28,960 41,156 7.14 5,7642011 4,952,683.11 2,438,377 1,883,000 3,317,317 7.17 462,6662012 98,170.45 44,153 34,096 68,982 7.18 9,6082013 2,041,681.52 814,288 628,822 1,514,944 7.20 210,4092014 82,872.50 28,162 21,748 65,268 7.21 9,052

67,630,168.43 49,236,122 38,021,859 32,989,818 4,717,579

COLSTRIP GENERATING STATIONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2027NET SALVAGE PERCENT.. -7

1984 5,230,000.51 4,203,231 3,742,238 1,853,862 9.09 203,9451986 11,003,157.95 8,725,840 7,768,826 4,004,553 9.14 438,1351988 85,790.41 67,048 59,694 32,101 9.18 3,4971989 97,219.59 75,371 67,105 36,920 9.20 4,0131990 40,529.99 31,138 27,723 15,644 9.23 1,6951992 164,734.20 124,161 110,544 65,722 9.27 7,0901993 1,084,911.47 809,116 720,376 440,480 9.29 47,414

Exhibit PAC/203 Spanos/91

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

COLSTRIP GENERATING STATIONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2027NET SALVAGE PERCENT.. -7

1994 77,696.46 57,283 51,000 32,135 9.31 3,4521995 1,267,707.99 923,185 821,934 534,514 9.33 57,2901996 1,346,196.79 967,364 861,268 579,163 9.35 61,9431997 508,545.42 360,016 320,531 223,613 9.38 23,8391998 16,750.50 11,672 10,392 7,531 9.40 8011999 298,570.01 204,477 182,051 137,419 9.42 14,5882000 100,103.74 67,271 59,893 47,218 9.44 5,0022001 250,627.12 164,960 146,868 121,303 9.46 12,8232002 2,489.60 1,601 1,425 1,238 9.48 1312003 223,727.79 140,253 124,871 114,518 9.50 12,0552004 1,097,073.69 668,201 594,916 578,953 9.52 60,8142005 1,137,927.51 670,961 597,373 620,210 9.54 65,0122006 1,328,568.14 755,379 672,532 749,036 9.56 78,3512007 1,167,380.93 635,741 566,016 683,082 9.59 71,2292008 486,366.58 252,254 224,588 295,824 9.61 30,7832009 1,762,594.30 863,343 768,655 1,117,321 9.63 116,0252010 49,349.31 22,581 20,104 32,699 9.65 3,3882011 3,277,636.50 1,379,962 1,228,614 2,278,457 9.68 235,3782012 290,126.65 110,220 98,132 212,304 9.70 21,8872013 1,686,393.67 561,019 499,489 1,304,952 9.73 134,1162014 3,052,138.28 849,889 756,677 2,509,111 9.75 257,3452015 13,664.31 2,938 2,616 12,005 9.78 1,2282016 854,132.07 119,806 106,666 807,255 9.81 82,2892017 1,183,306.87 61,230 54,515 1,211,624 9.84 123,133

39,185,418.35 23,887,511 21,267,629 20,660,769 2,178,691

CRAIG UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -2

1980 4,206,872.78 3,452,633 3,312,092 978,918 7.36 133,0051988 23,826.00 18,748 17,985 6,318 7.48 8451991 10,807.00 8,319 7,980 3,043 7.52 4051993 83,447.39 63,116 60,547 24,569 7.55 3,2541995 37,595.88 27,862 26,728 11,620 7.58 1,5331996 137,071.56 100,437 96,349 43,464 7.59 5,7261997 90,670.82 65,591 62,921 29,563 7.61 3,885

Exhibit PAC/203 Spanos/92

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CRAIG UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -2

1998 34,571.29 24,675 23,671 11,592 7.62 1,5211999 23,633.36 16,623 15,946 8,160 7.63 1,0692000 148,534.62 102,725 98,544 52,962 7.65 6,9232002 101,968.65 67,911 65,147 38,861 7.67 5,0672003 256,158.18 166,729 159,942 101,339 7.69 13,1782004 67,198.84 42,671 40,934 27,609 7.70 3,5862005 16,013.42 9,885 9,483 6,851 7.71 8892006 693,329.68 414,078 397,223 309,973 7.73 40,1002008 550,833.18 303,253 290,909 270,941 7.76 34,9152009 29,734.96 15,564 14,930 15,399 7.77 1,9822010 265,307.29 130,449 125,139 145,474 7.79 18,6742011 4,512,535.68 2,060,161 1,976,301 2,626,485 7.80 336,7292012 21,921.17 9,093 8,723 13,637 7.82 1,7442014 848,471.23 263,691 252,957 612,483 7.85 78,0232016 644,226.58 104,382 100,133 556,978 7.89 70,5932017 74,636.66 4,526 4,342 71,788 7.91 9,076

12,879,366.22 7,473,122 7,168,926 5,968,028 772,722

CRAIG UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

1979 3,689,304.28 2,971,073 2,850,134 912,956 8.16 111,8821987 26,791.00 20,650 19,809 7,517 8.32 9031993 104,536.16 76,605 73,487 33,140 8.43 3,9311994 97,502.70 70,683 67,806 31,647 8.45 3,7451995 118,235.01 84,764 81,314 39,286 8.46 4,6441996 39,107.58 27,687 26,560 13,330 8.48 1,5721997 19,935.33 13,921 13,354 6,980 8.50 8212002 2,705.83 1,728 1,658 1,102 8.58 1282004 316,394.94 191,810 184,002 138,721 8.62 16,0932006 230,535.58 130,998 125,666 109,481 8.65 12,6572007 626,248.12 341,820 327,906 310,867 8.67 35,8552008 166,191.76 86,572 83,048 86,468 8.69 9,9502010 64,446.35 29,819 28,605 37,130 8.72 4,2582011 2,662,175.19 1,137,435 1,091,135 1,624,283 8.74 185,845

Exhibit PAC/203 Spanos/93

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CRAIG UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

2012 21,546.95 8,343 8,003 13,974 8.76 1,5952013 3,838,608.27 1,307,111 1,253,905 2,661,476 8.78 303,1292017 1,056,777.03 57,453 55,114 1,022,798 8.88 115,180

13,081,042.08 6,558,472 6,291,507 7,051,156 812,188

CRAIG COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -3

1979 2,528,306.50 2,056,059 1,972,366 631,790 8.16 77,4251983 8,557.00 6,823 6,545 2,268 8.25 2751985 179.00 141 135 49 8.28 61986 36,860.00 28,882 27,706 10,259 8.30 1,2361989 21,738.00 16,671 15,992 6,398 8.36 7651993 16,473.77 12,190 11,694 5,274 8.43 6261994 126,621.42 92,692 88,919 41,501 8.45 4,9111995 35,835.47 25,943 24,887 12,024 8.46 1,4211997 20,441.08 14,414 13,827 7,227 8.50 8501999 11,379.74 7,782 7,465 4,256 8.53 4992000 13,325.73 8,951 8,587 5,139 8.55 6012001 14,433.80 9,505 9,118 5,749 8.57 6712002 60,485.67 38,999 37,412 24,889 8.58 2,9012003 181,954.92 114,483 109,823 77,591 8.60 9,0222004 28,325.60 17,340 16,634 12,541 8.62 1,4552006 64,900.86 37,240 35,724 31,124 8.65 3,5982008 121,049.66 63,675 61,083 63,598 8.69 7,3192010 27,587.14 12,890 12,365 16,049 8.72 1,8402012 7,761.45 3,035 2,911 5,083 8.76 5802013 185,700.67 63,854 61,255 130,017 8.78 14,8082017 24,885.41 1,366 1,310 24,322 8.88 2,739

3,536,802.89 2,632,935 2,525,760 1,117,147 133,548

Exhibit PAC/203 Spanos/94

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -4

1958 2,443,754.29 2,246,944 1,920,383 621,121 5.35 116,0971961 1,719.75 1,575 1,346 442 5.40 821963 4,524.41 4,131 3,531 1,175 5.44 2161964 15,422.00 14,061 12,017 4,021 5.45 7381965 190.64 174 149 50 5.47 91967 2,311.94 2,098 1,793 611 5.49 1111968 2,500.53 2,264 1,935 666 5.51 1211970 4,627.07 4,174 3,567 1,245 5.53 2251975 658,007.81 586,962 501,656 182,673 5.59 32,6791976 7,922.90 7,050 6,025 2,214 5.60 3951977 1,276.76 1,133 968 359 5.61 641978 105,947.98 93,747 80,122 30,064 5.62 5,3491979 10,603.59 9,354 7,995 3,033 5.63 5391982 3,470.73 3,031 2,590 1,019 5.66 1801983 15,122.88 13,157 11,245 4,483 5.67 7911987 2,493.59 2,132 1,822 771 5.70 1351988 504,483.54 429,132 366,764 157,899 5.71 27,6531989 452,158.31 382,516 326,923 143,322 5.72 25,0561991 8,558.12 7,154 6,114 2,786 5.73 4861992 167,940.61 139,444 119,178 55,480 5.74 9,6661993 16,037.07 13,219 11,298 5,381 5.75 9361996 24,653.51 19,811 16,932 8,708 5.77 1,5091997 832,187.37 661,958 565,752 299,723 5.78 51,8552001 30,416.31 22,984 19,644 11,989 5.81 2,0642002 295,892.11 219,936 187,971 119,756 5.82 20,5772003 200,150.12 146,017 124,796 83,361 5.83 14,2992004 25,943.69 18,532 15,839 11,143 5.84 1,9082005 49,956.53 34,870 29,802 22,153 5.84 3,7932006 47,510.88 32,267 27,577 21,834 5.85 3,7322007 145,974.38 96,072 82,109 69,704 5.86 11,8952008 4,628,392.34 2,934,856 2,508,317 2,305,211 5.87 392,7112009 101,233.05 61,440 52,511 52,772 5.88 8,9752012 8,588.59 4,264 3,644 5,288 5.90 8962016 590,926.79 123,902 105,895 508,669 5.94 85,6352017 108,173.82 8,708 7,442 105,058 5.96 17,627

11,519,074.01 8,349,069 7,135,652 4,844,185 839,004

Exhibit PAC/203 Spanos/95

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -4

1960 2,852,380.84 2,615,453 2,235,334 731,142 5.39 135,6481961 1,719.74 1,575 1,346 442 5.40 821967 1,717.08 1,558 1,332 454 5.49 831968 2,500.53 2,264 1,935 666 5.51 1211973 37,907.24 33,976 29,038 10,385 5.57 1,8641975 658,007.81 586,962 501,656 182,673 5.59 32,6791976 4,220.30 3,755 3,209 1,180 5.60 2111977 1,276.75 1,133 968 359 5.61 641978 105,747.89 93,570 79,971 30,007 5.62 5,3391979 87,722.84 77,387 66,140 25,092 5.63 4,4571981 3,160.90 2,770 2,367 920 5.65 1631982 15,253.96 13,321 11,385 4,479 5.66 7911983 6,098.05 5,305 4,534 1,808 5.67 3191986 570,065.87 489,798 418,613 174,256 5.69 30,6251987 2,493.59 2,132 1,822 771 5.70 1351988 587,224.27 499,515 426,918 183,796 5.71 32,1881989 53,912.54 45,609 38,980 17,089 5.72 2,9881991 8,631.60 7,216 6,167 2,810 5.73 4901992 167,940.61 139,444 119,178 55,480 5.74 9,6661993 10,535.56 8,684 7,422 3,535 5.75 6151994 1,763,883.46 1,442,364 1,232,737 601,702 5.76 104,4621999 7,913.09 6,149 5,255 2,974 5.80 5132000 111,534.99 85,554 73,120 42,876 5.80 7,3922001 30,416.31 22,984 19,644 11,989 5.81 2,0642002 1,637.99 1,218 1,041 663 5.82 1142004 47,895.80 34,214 29,241 20,570 5.84 3,5222005 49,869.82 34,810 29,751 22,114 5.84 3,7872006 47,496.62 32,257 27,569 21,828 5.85 3,7312007 3,213,313.54 2,114,820 1,807,461 1,534,385 5.86 261,8402008 4,843,853.29 3,071,480 2,625,085 2,412,523 5.87 410,9922009 35,446.47 21,513 18,386 18,478 5.88 3,1432011 86,083.49 46,446 39,696 49,831 5.89 8,4602012 8,588.59 4,264 3,644 5,288 5.90 8962014 129,654.15 49,739 42,510 92,330 5.92 15,5962016 123,361.17 25,866 22,107 106,189 5.94 17,877

15,679,466.75 11,625,105 9,935,563 6,371,082 1,102,917

Exhibit PAC/203 Spanos/96

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -4

1964 4,108,026.41 3,745,439 3,201,093 1,071,254 5.45 196,5601968 2,500.53 2,264 1,935 666 5.51 1211972 4,532.06 4,071 3,479 1,234 5.56 2221975 658,007.81 586,962 501,656 182,673 5.59 32,6791976 11,737.69 10,444 8,926 3,281 5.60 5861977 2,614.03 2,320 1,983 736 5.61 1311978 105,730.83 93,555 79,958 30,002 5.62 5,3381979 450,912.91 397,786 339,974 128,976 5.63 22,9091980 2,802.97 2,465 2,107 808 5.64 1431981 9,729.95 8,528 7,289 2,831 5.65 5011982 10,187.85 8,897 7,604 2,991 5.66 5281985 9,388.59 8,104 6,926 2,838 5.68 5001986 43,587.80 37,450 32,007 13,324 5.69 2,3421987 2,493.59 2,132 1,822 771 5.70 1351988 10,658.31 9,066 7,748 3,336 5.71 5841989 275,111.46 232,738 198,913 87,203 5.72 15,2451990 522,496.47 439,401 375,540 167,856 5.73 29,2941991 651,813.07 544,905 465,711 212,175 5.73 37,0291992 1,860,648.55 1,544,925 1,320,392 614,682 5.74 107,0871993 10,434.58 8,601 7,351 3,501 5.75 6091994 38,623.76 31,583 26,993 13,176 5.76 2,2881996 27,321.95 21,955 18,764 9,651 5.77 1,6731998 191,427.89 150,570 128,687 70,398 5.79 12,1591999 6,173,067.37 4,796,824 4,099,675 2,320,315 5.80 400,0542000 63,934.01 49,041 41,914 24,578 5.80 4,2382002 217,722.01 161,832 138,312 88,119 5.82 15,1412004 55,789.82 39,853 34,061 23,960 5.84 4,1032005 1,279,395.35 893,039 763,249 567,323 5.84 97,1442006 161,730.54 109,838 93,875 74,325 5.85 12,7052007 70,402.19 46,335 39,601 33,617 5.86 5,7372010 3,931,893.29 2,261,760 1,933,046 2,156,123 5.89 366,0652012 8,588.59 4,264 3,644 5,288 5.90 8962014 144,330.15 55,369 47,322 102,781 5.92 17,3622015 194,281.85 59,583 50,923 151,130 5.93 25,4862016 137,011.45 28,728 24,553 117,939 5.94 19,8552017 37,788.77 3,042 2,600 36,700 5.96 6,158

21,486,724.45 16,403,669 14,019,632 8,326,561 1,443,607

Exhibit PAC/203 Spanos/97

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 4INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1972 7,730,754.18 6,877,284 5,877,770 2,084,907 5.56 374,9831975 2,804.55 2,478 2,118 771 5.59 1381977 1,518.14 1,334 1,140 424 5.61 761978 132,593.09 116,196 99,309 37,262 5.62 6,6301979 22,717.16 19,848 16,963 6,435 5.63 1,1431980 116,304.50 101,293 86,572 33,222 5.64 5,8901981 7,861.50 6,824 5,832 2,265 5.65 4011985 22,556.21 19,282 16,480 6,753 5.68 1,1891986 42,149.37 35,866 30,653 12,760 5.69 2,2431987 1,049,181.65 888,462 759,337 321,320 5.70 56,3721988 856,418.93 721,497 616,638 265,474 5.71 46,4931989 2,479,446.63 2,077,387 1,775,469 778,361 5.72 136,0771990 9,124.71 7,600 6,495 2,903 5.73 5071991 618,421.07 512,019 437,604 199,369 5.73 34,7941992 167,940.62 138,103 118,032 54,947 5.74 9,5731993 1,095,273.98 894,124 764,176 363,956 5.75 63,2971994 6,129.75 4,964 4,243 2,071 5.76 3601995 78,861.03 63,318 54,116 27,111 5.77 4,6991996 136,635.11 108,740 92,936 47,798 5.77 8,2841997 686,419.35 540,758 462,167 244,845 5.78 42,3611998 816,000.00 635,663 543,279 297,201 5.79 51,3301999 340,789.34 262,266 224,149 126,864 5.80 21,8732000 60,887.54 46,255 39,533 23,182 5.80 3,9972001 255,280.69 191,049 163,283 99,656 5.81 17,1522002 39,090.21 28,776 24,594 15,669 5.82 2,6922003 4,416,709.46 3,191,180 2,727,388 1,821,823 5.83 312,4912004 49,211.22 34,815 29,755 20,932 5.84 3,5842005 1,716,774.81 1,186,815 1,014,329 753,950 5.84 129,1012006 264,735.94 178,064 152,185 120,493 5.85 20,5972007 50,423.99 32,867 28,090 23,846 5.86 4,0692008 460,271.28 289,051 247,042 227,038 5.87 38,6782009 12,402,738.52 7,455,002 6,371,525 6,403,296 5.88 1,088,9962010 31,684.67 18,051 15,428 17,208 5.89 2,9222011 292,641.48 156,374 133,647 167,773 5.89 28,4842012 259,778.21 127,741 109,176 158,396 5.90 26,8472013 113,629.33 50,143 42,855 74,183 5.91 12,5522014 304,697.14 115,765 98,940 214,898 5.92 36,300

Exhibit PAC/203 Spanos/98

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 4INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2015 226,630.36 68,836 58,832 174,598 5.93 29,4432016 180,998.11 37,586 32,123 154,305 5.94 25,9772017 3,796,005.94 302,625 258,643 3,651,243 5.96 612,625

41,342,089.77 27,546,301 23,542,843 19,039,509 3,265,220

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1958 9,816.99 8,940 7,641 2,471 5.35 4621960 13,530.00 12,287 10,501 3,435 5.39 6371964 28,099.76 25,373 21,685 7,257 5.45 1,3321965 2,311.95 2,084 1,781 600 5.47 1101972 27,833.86 24,761 21,162 7,507 5.56 1,3501973 28,424.33 25,232 21,565 7,712 5.57 1,3851979 20,411.06 17,833 15,241 5,782 5.63 1,0271980 10,019.17 8,726 7,458 2,862 5.64 5071982 31,376.57 27,138 23,194 9,124 5.66 1,6121983 30,790.28 26,530 22,674 9,040 5.67 1,5941985 38,985.30 33,326 28,483 11,672 5.68 2,0551986 12,174.13 10,359 8,853 3,686 5.69 6481988 120,777.29 101,750 86,962 37,439 5.71 6,5571991 36,033.61 29,834 25,498 11,617 5.73 2,0271992 42,868.13 35,252 30,129 14,026 5.74 2,4441995 1,385,189.29 1,112,176 950,537 476,208 5.77 82,5321996 63,033.82 50,165 42,874 22,051 5.77 3,8221997 180,000.00 141,803 121,194 64,206 5.78 11,1082001 39,002.04 29,189 24,947 15,225 5.81 2,6202004 757,207.22 535,698 457,842 322,081 5.84 55,1512005 126,679.36 87,574 74,846 55,633 5.84 9,5262006 4,682.20 3,149 2,691 2,131 5.85 3642007 154,478.48 100,691 86,057 73,056 5.86 12,4672008 309,131.77 194,135 165,920 152,485 5.87 25,9772010 206,903.14 117,873 100,742 112,368 5.89 19,078

Exhibit PAC/203 Spanos/99

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2012 5,936,811.66 2,919,322 2,495,041 3,619,875 5.90 613,5382014 8,717.42 3,312 2,831 6,148 5.92 1,0392017 53,067.92 4,231 3,616 51,044 5.96 8,564

9,678,356.75 5,688,743 4,861,966 5,106,741 869,533

GADSBY UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -14

1951 2,860,187.19 2,586,775 3,260,6131972 1,640.97 1,357 1,797 74 12.23 61979 10,386.54 8,248 10,922 919 12.66 731980 45,592.67 35,956 47,612 4,364 12.72 3431982 802.85 624 826 89 12.83 71988 5,839.88 4,301 5,695 962 13.13 731994 2,023,297.69 1,380,476 1,827,978 478,581 13.41 35,6881999 10,400.45 6,455 8,547 3,309 13.64 2432003 395,484.44 219,655 290,860 159,993 13.82 11,5772008 131,460.97 58,077 76,904 72,962 14.05 5,193

5,485,093.65 4,301,924 5,531,754 721,253 53,203

GADSBY UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -14

1952 3,628,615.36 3,268,055 4,136,6221957 47,940.51 42,309 54,6521983 14,501.45 11,183 14,957 1,575 12.88 1221984 121,290.00 92,767 124,071 14,199 12.93 1,0981985 34,223.44 25,953 34,711 4,304 12.98 3321986 60,792.79 45,683 61,099 8,205 13.03 6301987 89,465.23 66,576 89,042 12,948 13.08 9901994 177,061.07 120,807 161,573 40,276 13.41 3,0031999 10,400.48 6,455 8,633 3,223 13.64 2362000 301,931.37 183,002 244,756 99,446 13.68 7,269

Exhibit PAC/203 Spanos/100

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -14

2001 20,136.01 11,885 15,896 7,059 13.73 5142002 21,740.13 12,472 16,681 8,103 13.77 5882004 203,931.85 109,267 146,139 86,343 13.87 6,2252005 267,556.20 137,845 184,361 120,653 13.91 8,6742008 152,695.23 67,458 90,222 83,851 14.05 5,9682009 83,588.28 34,494 46,134 49,157 14.10 3,4862011 66,483.19 23,034 30,807 44,984 14.20 3,1682012 953,168.41 293,766 392,898 693,714 14.25 48,6822013 36,430.37 9,687 12,956 28,575 14.30 1,9982014 77,210.36 16,851 22,537 65,482 14.36 4,560

6,369,161.73 4,579,549 5,888,746 1,372,098 97,543

GADSBY UNIT 3INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -14

1955 3,966,226.78 3,528,171 4,521,4991961 1,961.77 1,704 2,207 29 11.35 31965 7,754.33 6,624 8,581 259 11.71 221970 795.66 665 861 46 12.09 41985 5,862.02 4,445 5,758 925 12.98 711991 170,872.12 121,532 157,431 37,364 13.28 2,8141992 12,511.92 8,787 11,383 2,881 13.32 2161996 32,850.95 21,675 28,077 9,373 13.50 6941999 309,860.77 192,312 249,118 104,123 13.64 7,6342000 113,083.60 68,540 88,786 40,130 13.68 2,9332002 839,939.66 481,878 624,217 333,314 13.77 24,2062003 32,088.81 17,822 23,086 13,495 13.82 9762005 34,571.64 17,811 23,072 16,340 13.91 1,1752006 164,360.91 80,956 104,869 82,502 13.96 5,9102007 165,716.33 77,601 100,523 88,394 14.00 6,3142009 269,115.01 111,055 143,859 162,932 14.10 11,5552011 656,791.22 227,558 294,775 453,967 14.20 31,9702012 65,454.86 20,173 26,132 48,487 14.25 3,4032014 502,174.66 109,595 141,968 430,512 14.36 29,980

Exhibit PAC/203 Spanos/101

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY UNIT 3INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -14

2015 225,720.19 37,239 48,239 209,082 14.42 14,4992016 11,294.55 1,194 1,547 11,329 14.48 7822017 18,735.89 710 920 20,439 14.54 1,406

7,607,743.65 5,138,047 6,606,906 2,065,922 146,567

GADSBY COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -14

1982 16,457.50 12,790 16,446 2,315 12.83 1801985 1,614.91 1,225 1,575 266 12.98 201992 71,062.74 49,906 64,173 16,838 13.32 1,2641994 104,744.93 71,466 91,897 27,513 13.41 2,0521996 16,279.25 10,741 13,812 4,747 13.50 3521999 31,412.84 19,496 25,070 10,741 13.64 7872000 80,429.43 48,749 62,685 29,004 13.68 2,1202001 101,621.79 59,980 77,127 38,722 13.73 2,8202005 2,636.98 1,359 1,748 1,259 13.91 912009 49,448.29 20,406 26,240 30,131 14.10 2,137

475,708.66 296,118 380,772 161,536 11,823

HAYDEN UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1965 1,543,758.30 1,364,515 1,260,116 299,080 5.47 54,6761982 77,222.00 65,493 60,482 17,512 5.66 3,0941983 22,775.00 19,243 17,771 5,232 5.67 9231985 2,119.00 1,776 1,640 500 5.68 881988 8,167.00 6,747 6,231 2,018 5.71 3531989 23,163.00 19,030 17,574 5,821 5.72 1,0181990 27,572.00 22,518 20,795 7,053 5.73 1,2311991 8,765.00 7,116 6,572 2,281 5.73 3981993 17,183.67 13,755 12,703 4,653 5.75 8091994 178,107.02 141,441 130,619 49,269 5.76 8,554

Exhibit PAC/203 Spanos/102

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HAYDEN UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1996 13,163.69 10,273 9,487 3,808 5.77 6601997 145,240.38 112,198 103,614 43,079 5.78 7,4531998 3,732.03 2,851 2,633 1,136 5.79 1961999 156,725.87 118,272 109,223 49,070 5.80 8,4602000 745,216.08 555,138 512,664 240,004 5.80 41,3802001 1,321.30 970 896 439 5.81 762003 165,955.88 117,579 108,583 59,032 5.83 10,1262009 487,826.83 287,528 265,529 227,176 5.88 38,6352010 13,843.25 7,733 7,141 6,840 5.89 1,1612011 22,845.58 11,971 11,055 12,019 5.89 2,0412012 1,271,938.98 613,309 566,385 718,274 5.90 121,7412013 107,591.93 46,557 42,995 65,673 5.91 11,1122014 34,543.52 12,869 11,884 23,005 5.92 3,8862016 16,460.28 3,352 3,096 13,529 5.94 2,2782017 20,170.01 1,577 1,456 18,915 5.96 3,174

5,115,407.60 3,563,811 3,291,144 1,875,418 323,523

HAYDEN UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1976 1,510,026.05 1,304,837 1,205,004 320,122 5.60 57,1651981 3,167.00 2,696 2,490 709 5.65 1251982 167,554.00 142,104 131,232 37,998 5.66 6,7131983 5,448.00 4,603 4,251 1,252 5.67 2211984 223.00 188 174 52 5.68 91985 3,097.00 2,596 2,397 731 5.68 1291986 5,514.00 4,601 4,249 1,320 5.69 2321987 702.00 583 538 171 5.70 301989 9,344.00 7,677 7,090 2,348 5.72 4101991 4,094.00 3,324 3,070 1,065 5.73 1861993 50,523.94 40,444 37,350 13,680 5.75 2,3791994 8,906.24 7,073 6,532 2,463 5.76 4281996 8,632.81 6,737 6,222 2,498 5.77 4331997 1,863.02 1,439 1,329 553 5.78 961999 382,422.89 288,592 266,512 119,735 5.80 20,6442000 69,757.65 51,965 47,989 22,466 5.80 3,873

Exhibit PAC/203 Spanos/103

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HAYDEN UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

2001 50,529.35 37,081 34,244 16,791 5.81 2,8902007 26,588.36 16,994 15,694 11,160 5.86 1,9042008 222,041.61 136,735 126,273 97,989 5.87 16,6932009 20,161.58 11,883 10,974 9,389 5.88 1,5972011 1,009,157.25 528,776 488,319 530,929 5.89 90,1412012 266,833.68 128,663 118,819 150,683 5.90 25,5392013 29,530.53 12,778 11,800 18,025 5.91 3,0502014 69,124.01 25,753 23,783 46,033 5.92 7,7762016 577,665.75 117,628 108,628 474,814 5.94 79,935

4,502,907.72 2,885,750 2,664,962 1,882,975 322,598

HAYDEN COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1965 1,683.56 1,488 1,374 326 5.47 601976 10,306.26 8,906 8,225 2,185 5.60 3901982 657.00 557 514 149 5.66 261995 6,209.39 4,889 4,515 1,757 5.77 3052001 51,116.11 37,512 34,642 16,985 5.81 2,9232008 103,417.00 63,685 58,813 45,639 5.87 7,7752009 25,965.72 15,304 14,133 12,092 5.88 2,0562012 47,412.42 22,862 21,113 26,774 5.90 4,5382014 5,012.23 1,867 1,724 3,338 5.92 564

251,779.69 157,070 145,053 109,244 18,637

HUNTER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1978 10,488,691.07 8,264,241 7,141,026 3,976,986 10.47 379,8461983 5,029.74 3,846 3,323 2,008 10.65 1891984 14,301.04 10,861 9,385 5,774 10.68 5411987 92,521.42 68,640 59,311 38,762 10.78 3,5961988 17,475.48 12,848 11,102 7,422 10.82 686

Exhibit PAC/203 Spanos/104

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1989 905,423.43 659,568 569,924 389,824 10.85 35,9281990 39,903.63 28,782 24,870 17,428 10.88 1,6021991 47,612.66 33,984 29,365 21,104 10.91 1,9341992 606,775.56 428,198 370,000 273,182 10.94 24,9711994 77,118.90 53,072 45,859 35,887 11.00 3,2621995 159,261.62 108,085 93,395 75,422 11.03 6,8381996 97,450.76 65,139 56,286 47,012 11.06 4,2511997 129,251.40 84,991 73,440 63,567 11.09 5,7322000 844,460.35 523,793 452,603 442,525 11.18 39,5822001 12,655,835.04 7,668,791 6,626,506 6,788,680 11.21 605,5912002 154,246.27 91,091 78,711 84,790 11.24 7,5442004 6,693,985.41 3,721,016 3,215,283 3,880,342 11.30 343,3932005 1,073,936.15 576,130 497,827 640,546 11.33 56,5352006 181,032.07 93,255 80,580 111,314 11.36 9,7992007 1,457.05 717 620 925 11.39 812008 33,861.39 15,800 13,653 22,240 11.42 1,9472009 20,398.15 8,945 7,729 13,893 11.45 1,2132010 29,957,729.31 12,208,284 10,549,024 21,206,169 11.48 1,847,2272011 10,953.71 4,080 3,525 8,085 11.52 7022013 77,513.51 22,549 19,484 62,680 11.58 5,4132014 1,017,855.84 245,337 211,993 866,935 11.62 74,6072015 56,468.40 10,428 9,011 50,846 11.66 4,3612016 79,045.73 9,409 8,130 75,658 11.70 6,4662017 353,877.90 15,016 12,975 362,135 11.75 30,820

65,893,472.99 35,036,896 30,274,940 39,572,141 3,504,657

HUNTER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1980 7,823,482.05 6,097,265 5,268,570 3,024,321 10.54 286,9371984 7,490.45 5,689 4,916 3,024 10.68 2831988 118,690.82 87,260 75,400 50,412 10.82 4,6591989 26,811.64 19,531 16,876 11,544 10.85 1,0641990 3,186.32 2,298 1,986 1,392 10.88 1281991 1,632,884.20 1,165,473 1,007,071 723,787 10.91 66,3421994 217,768.19 149,865 129,496 101,338 11.00 9,213

Exhibit PAC/203 Spanos/105

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1995 1,342,580.16 911,162 787,324 635,811 11.03 57,6441997 327,873.39 215,597 186,295 161,251 11.09 14,5402001 59,926.74 36,313 31,378 32,145 11.21 2,8682002 6,892,437.15 4,070,383 3,517,167 3,788,817 11.24 337,0832003 44,577.53 25,587 22,109 25,143 11.27 2,2312004 53,940.66 29,984 25,909 31,268 11.30 2,7672005 201,296.64 107,989 93,312 120,063 11.33 10,5972006 6,225,203.85 3,206,778 2,770,936 3,827,780 11.36 336,9522008 33,015.12 15,405 13,311 21,685 11.42 1,8992009 70,758.15 31,031 26,813 48,190 11.45 4,2092011 20,060,509.82 7,471,156 6,455,732 14,808,409 11.52 1,285,4522013 30,392.68 8,841 7,639 24,577 11.58 2,1222015 638,656.00 117,943 101,913 575,062 11.66 49,319

45,811,481.56 23,775,550 20,544,153 28,016,017 2,476,309

HUNTER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1983 22,793,835.20 17,266,125 14,919,441 9,014,086 10.65 846,3931987 12,321.78 9,055 7,824 5,114 10.78 4741991 18,105.90 12,801 11,061 7,950 10.91 7291993 383,176.54 264,624 228,658 173,677 10.97 15,8321994 46,721.04 31,849 27,520 21,537 11.00 1,9581997 2,589,224.09 1,686,509 1,457,291 1,261,394 11.09 113,7421998 103,008.55 65,913 56,955 51,204 11.12 4,6052001 145,610.43 87,400 75,521 77,370 11.21 6,9022002 497,042.01 290,763 251,245 270,649 11.24 24,0792003 233,744.50 132,901 114,838 130,594 11.27 11,5882004 46,583.81 25,650 22,164 26,749 11.30 2,3672006 178,153.04 90,906 78,551 108,510 11.36 9,5522007 8,558,081.89 4,169,497 3,602,810 5,383,176 11.39 472,6232010 153,802.43 62,086 53,648 107,845 11.48 9,3942011 27,199.20 10,034 8,670 19,889 11.52 1,7262012 25,459,677.89 8,419,452 7,275,142 19,457,519 11.55 1,684,634

Exhibit PAC/203 Spanos/106

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

2013 104,661.96 30,160 26,061 83,834 11.58 7,2402015 77,526.37 14,182 12,254 69,148 11.66 5,9302016 23,143,615.58 2,728,736 2,357,866 21,942,930 11.70 1,875,464

84,572,092.21 35,398,643 30,587,521 58,213,176 5,095,232

HUNTER UNITS 1 AND 2 COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1978 150,340.46 118,456 102,356 57,005 10.47 5,4451980 217,296.47 169,351 146,334 84,000 10.54 7,9701983 75,934.81 58,068 50,176 30,315 10.65 2,8461993 60,044.49 41,862 36,172 27,475 10.97 2,5051994 30,129.18 20,734 17,916 14,021 11.00 1,2751995 2,620,339.02 1,778,332 1,536,634 1,240,925 11.03 112,5052005 57,603.62 30,902 26,702 34,358 11.33 3,0322010 69,822.40 28,454 24,587 49,425 11.48 4,3052016 337,848.31 40,213 34,748 323,372 11.70 27,6392017 243,598.94 10,336 8,931 249,284 11.75 21,216

3,862,957.70 2,296,708 1,984,556 2,110,179 188,738

HUNTER UNITS 1, 2 AND 3 COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1978 376,605.22 296,734 256,404 142,798 10.47 13,6391989 678.34 494 427 292 10.85 271994 27,124.47 18,667 16,130 12,622 11.00 1,1472003 52,890.02 30,358 26,232 29,831 11.27 2,6472005 58,468.95 31,367 27,104 34,873 11.33 3,0782006 146,597.92 75,517 65,253 90,141 11.36 7,9352009 529,775.47 232,329 200,752 360,810 11.45 31,5122017 24,098.14 1,023 884 24,660 11.75 2,099

1,216,238.53 686,489 593,186 696,027 62,084

Exhibit PAC/203 Spanos/107

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1977 11,388,517.91 9,020,916 7,735,955 4,335,874 10.43 415,7121980 47,422.99 36,959 31,694 18,574 10.54 1,7621985 5,642.14 4,253 3,647 2,333 10.72 2181987 98,719.82 73,239 62,807 41,836 10.78 3,8811988 327,020.82 240,421 206,175 140,467 10.82 12,9821989 62,454.17 45,496 39,015 27,186 10.85 2,5061990 44,949.49 32,422 27,804 19,843 10.88 1,8241991 6,566.52 4,687 4,019 2,941 10.91 2701992 84,406.88 59,566 51,081 38,390 10.94 3,5091993 26,240.59 18,294 15,688 12,127 10.97 1,1051994 1,432,637.79 985,918 845,481 673,115 11.00 61,1921996 8,482.76 5,670 4,862 4,129 11.06 3731997 3,550,825.70 2,334,882 2,002,296 1,761,580 11.09 158,8441999 37,432.66 23,718 20,340 19,339 11.15 1,7342000 29,812.95 18,492 15,858 15,744 11.18 1,4082001 165,070.25 100,024 85,776 89,198 11.21 7,9572002 46,727.23 27,595 23,664 25,867 11.24 2,3012003 70,860.44 40,673 34,879 40,233 11.27 3,5702004 2,284,842.50 1,270,086 1,089,172 1,332,761 11.30 117,9432005 9,216,701.82 4,944,447 4,240,148 5,529,556 11.33 488,0462006 685,178.28 352,955 302,679 423,610 11.36 37,2902007 163,108.10 80,223 68,796 104,099 11.39 9,1402008 74,068.97 34,561 29,638 48,875 11.42 4,2802009 180,896.46 79,331 68,031 123,719 11.45 10,8052010 26,083,319.51 10,629,396 9,115,319 18,533,000 11.48 1,614,3732012 380,891.78 127,160 109,047 294,698 11.55 25,5152014 592,867.72 142,901 122,546 505,894 11.62 43,5362016 1,082,469.26 128,844 110,491 1,036,926 11.70 88,6262017 2,421,692.94 102,757 88,120 2,478,874 11.75 210,968

60,599,828.45 30,965,886 26,555,029 37,680,789 3,331,670

HUNTINGTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -7

1974 2,583,416.11 2,095,250 1,796,797 967,458 10.31 93,8371977 11,735,291.39 9,383,291 8,046,712 4,510,050 10.43 432,411

Exhibit PAC/203 Spanos/108

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -7

1980 10,821.81 8,514 7,301 4,278 10.54 4061981 262,522.26 205,258 176,021 104,878 10.58 9,9131985 1,198.58 912 782 500 10.72 471987 102,794.19 76,981 66,016 43,974 10.78 4,0791988 365,609.56 271,326 232,678 158,525 10.82 14,6511989 15,424.24 11,342 9,726 6,778 10.85 6251990 113,956.92 82,972 71,153 50,781 10.88 4,6671991 241.96 174 149 110 10.91 101992 2,875,613.15 2,048,450 1,756,664 1,320,242 10.94 120,6801993 54,882.10 38,624 33,122 25,602 10.97 2,3341994 4,441,135.97 3,085,151 2,645,695 2,106,321 11.00 191,4841995 16,765.48 11,485 9,849 8,090 11.03 7331996 511,054.30 344,824 295,706 251,122 11.06 22,7051997 49,982.30 33,176 28,450 25,031 11.09 2,2571998 8,394,201.45 5,473,596 4,693,924 4,287,872 11.12 385,6001999 590,056.02 377,402 323,644 307,716 11.15 27,5982002 71,070.95 42,367 36,332 39,714 11.24 3,5332003 2,507,896.58 1,453,088 1,246,107 1,437,343 11.27 127,5372004 72,779.69 40,838 35,021 42,853 11.30 3,7922006 4,365,385.90 2,269,948 1,946,611 2,724,352 11.36 239,8202007 545,625.89 270,892 232,305 351,514 11.39 30,8622008 969,303.24 456,555 391,522 645,632 11.42 56,5352009 14,439.13 6,392 5,482 9,968 11.45 8712010 100,555.98 41,365 35,473 72,122 11.48 6,2822011 12,376,928.20 4,653,038 3,990,248 9,253,065 11.52 803,2172012 36,113.76 12,170 10,436 28,205 11.55 2,4422013 37,641.11 11,053 9,479 30,797 11.58 2,6592014 33,950.08 8,260 7,083 29,243 11.62 2,5172015 1,020,828.82 190,298 163,191 929,095 11.66 79,6822016 1,469,963.88 176,617 151,459 1,421,402 11.70 121,4872017 2,355,045.24 100,872 86,504 2,433,395 11.75 207,097

58,102,496.24 33,282,481 28,541,643 33,628,028 3,002,370

Exhibit PAC/203 Spanos/109

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -7

1974 2,419,808.70 1,962,558 1,683,006 906,189 10.31 87,8941977 312,577.87 249,931 214,330 120,128 10.43 11,5181979 67,735.27 53,580 45,948 26,529 10.51 2,5241980 8,514.55 6,698 5,744 3,367 10.54 3191984 41,985.41 32,188 27,603 17,321 10.68 1,6221986 109,596.75 82,749 70,962 46,306 10.75 4,3081987 12,046.55 9,021 7,736 5,154 10.78 4781990 13,017.96 9,478 8,128 5,801 10.88 5331992 13,929.26 9,923 8,510 6,395 10.94 5851994 1,983,560.50 1,377,932 1,181,656 940,754 11.00 85,5231995 529,014.82 362,411 310,788 255,258 11.03 23,1421997 6,711.61 4,455 3,820 3,361 11.09 3031999 175,492.33 112,245 96,257 91,520 11.15 8,2082000 42,804.01 26,800 22,983 22,818 11.18 2,0412003 138,037.35 79,980 68,587 79,113 11.27 7,0202005 23,886.56 12,935 11,093 14,466 11.33 1,2772006 212,095.62 110,287 94,577 132,365 11.36 11,6522007 66,319.07 32,926 28,236 42,725 11.39 3,7512008 18,025.46 8,490 7,281 12,007 11.42 1,0512011 68,895.04 25,901 22,212 51,506 11.52 4,4712012 322,138.55 108,560 93,096 251,592 11.55 21,7832014 20,514.96 4,991 4,280 17,671 11.62 1,5212016 206,500.46 24,811 21,277 199,679 11.70 17,0672017 55,674.13 2,385 2,045 57,526 11.75 4,896

6,868,882.79 4,711,235 4,040,155 3,309,550 303,487

JIM BRIDGER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1974 7,281,620.23 6,286,754 5,498,158 2,147,543 7.25 296,2131979 60,575.00 51,392 44,946 18,658 7.34 2,5421981 329,743.00 277,452 242,649 103,581 7.37 14,0541982 40,375.00 33,815 29,573 12,820 7.39 1,7351983 157,664.00 131,396 114,914 50,633 7.41 6,8331984 18,826.00 15,613 13,655 6,113 7.42 8241985 62,317.00 51,399 44,952 20,481 7.44 2,753

Exhibit PAC/203 Spanos/110

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1986 435,922.00 357,569 312,716 145,002 7.45 19,4631987 1,109.00 904 791 374 7.47 501990 3,213,503.97 2,566,131 2,244,241 1,129,938 7.51 150,4581991 34,190.90 27,095 23,696 12,204 7.52 1,6231992 40,151.99 31,542 27,585 14,574 7.54 1,9331994 35,251.92 27,186 23,776 13,239 7.56 1,7511995 44,939.67 34,283 29,983 17,204 7.58 2,2701996 448,875.00 338,581 296,110 175,209 7.59 23,0841998 5,584,928.49 4,103,515 3,588,780 2,275,395 7.62 298,6081999 16,721.86 12,108 10,589 6,969 7.63 9132000 91,881.67 65,413 57,208 39,268 7.65 5,1332002 98,427.29 67,480 59,015 44,333 7.67 5,7802003 94,092.66 63,045 55,137 43,661 7.69 5,6782004 80,509.34 52,627 46,026 38,509 7.70 5,0012006 2,582,997.21 1,588,016 1,388,819 1,323,328 7.73 171,1942009 45,399.68 24,462 21,394 26,276 7.77 3,3822010 18,445,487.61 9,336,230 8,165,115 11,202,647 7.79 1,438,0802013 40,046.85 15,150 13,250 28,800 7.83 3,6782014 6,977,433.95 2,232,252 1,952,243 5,374,062 7.85 684,594

46,262,991.29 27,791,410 24,305,320 24,270,821 3,147,627

JIM BRIDGER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1975 7,940,248.48 6,833,636 5,976,441 2,360,820 7.27 324,7351979 67,205.06 57,017 49,865 20,700 7.34 2,8201980 9,072.00 7,664 6,703 2,823 7.36 3841981 329,744.00 277,452 242,649 103,582 7.37 14,0551982 38,191.88 31,987 27,975 12,127 7.39 1,6411983 82,707.29 68,928 60,282 26,561 7.41 3,5841984 21,490.00 17,823 15,587 6,977 7.42 9401985 37,099.00 30,599 26,761 12,193 7.44 1,6391986 3,890.00 3,191 2,791 1,294 7.45 1741987 10,099.00 8,232 7,199 3,405 7.47 4561990 64,545.40 51,542 45,077 22,696 7.51 3,0221991 77,394.80 61,333 53,640 27,625 7.52 3,674

Exhibit PAC/203 Spanos/111

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1992 18,444.85 14,490 12,672 6,695 7.54 8881993 49,223.54 38,326 33,518 18,166 7.55 2,4061994 103,200.32 79,586 69,603 38,757 7.56 5,1271995 47,840.46 36,496 31,918 18,314 7.58 2,4161996 6,539.51 4,933 4,314 2,552 7.59 3361997 2,756,040.14 2,052,342 1,794,901 1,098,941 7.61 144,4071999 16,721.86 12,108 10,589 6,969 7.63 9132001 73,906.22 51,690 45,206 32,395 7.66 4,2292003 9,090.58 6,091 5,327 4,218 7.69 5492005 8,269,777.87 5,255,287 4,596,076 4,087,191 7.71 530,1162006 1,750,758.67 1,076,359 941,343 896,954 7.73 116,0352008 125,276.38 70,998 62,092 69,448 7.76 8,9492009 4,577,278.10 2,466,320 2,156,951 2,649,191 7.77 340,9512012 8,744.30 3,734 3,266 5,916 7.82 7572013 32,487,282.05 12,290,085 10,748,445 23,363,201 7.83 2,983,8062014 135,351.85 43,302 37,870 104,249 7.85 13,2802016 317,037.89 52,880 46,247 286,643 7.89 36,3302017 376,539.43 23,505 20,557 374,810 7.91 47,384

59,810,740.93 31,027,936 27,135,864 35,665,414 4,596,003

JIM BRIDGER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1976 8,646,587.00 7,416,385 6,486,091 2,592,826 7.29 355,6691979 66,430.00 56,359 49,289 20,462 7.34 2,7881981 281,608.30 236,950 207,228 88,461 7.37 12,0031982 17,987.00 15,065 13,175 5,711 7.39 7731984 18,827.00 15,614 13,655 6,113 7.42 8241985 30,182.00 24,894 21,771 9,920 7.44 1,3331986 3,317.00 2,721 2,380 1,103 7.45 1481987 9,421.36 7,680 6,717 3,176 7.47 4251988 3,024,249.00 2,449,741 2,142,451 1,033,010 7.48 138,1031990 225,986.29 180,460 157,824 79,462 7.51 10,5811991 43,816.27 34,723 30,367 15,640 7.52 2,0801992 25,205.29 19,800 17,316 9,149 7.54 1,2131994 35,251.94 27,186 23,776 13,239 7.56 1,751

Exhibit PAC/203 Spanos/112

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1995 105,299.53 80,331 70,254 40,310 7.58 5,3181996 6,020,958.42 4,541,540 3,971,860 2,350,147 7.59 309,6371998 28,730.74 21,110 18,462 11,705 7.62 1,5361999 77,222.27 55,914 48,900 32,183 7.63 4,2182000 13,593.31 9,678 8,464 5,809 7.65 7592001 20,345.31 14,229 12,444 8,918 7.66 1,1642003 3,915,360.36 2,623,393 2,294,321 1,816,808 7.69 236,2562004 353,472.93 231,057 202,074 169,073 7.70 21,9582007 4,710,358.13 2,790,414 2,440,391 2,505,485 7.74 323,7062008 113,870.86 64,534 56,439 63,125 7.76 8,1352011 6,599,317.13 3,101,478 2,712,436 4,216,847 7.80 540,6212015 9,664,848.97 2,424,176 2,120,093 8,027,998 7.87 1,020,0762017 82,780.13 5,167 4,519 82,400 7.91 10,417

44,135,026.54 26,450,599 23,132,697 23,209,081 3,011,492

JIM BRIDGER UNIT 4INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1979 11,347,574.98 9,627,283 8,419,659 3,495,295 7.34 476,1981982 124,825.00 104,545 91,431 39,635 7.39 5,3631983 16,666.00 13,889 12,147 5,353 7.41 7221984 47,449.00 39,352 34,416 15,406 7.42 2,0761985 37,345.00 30,802 26,938 12,274 7.44 1,6501986 118,240.00 96,988 84,822 39,330 7.45 5,2791987 1,108.00 903 790 374 7.47 501988 36,081.00 29,227 25,561 12,324 7.48 1,6481990 977,637.85 780,689 682,761 343,759 7.51 45,7741991 2,888,519.55 2,289,055 2,001,921 1,031,024 7.52 137,1041992 31,963.18 25,109 21,959 11,602 7.54 1,5391993 9,027.39 7,029 6,147 3,331 7.55 4411994 29,558.98 22,795 19,936 11,101 7.56 1,4681995 43,873.83 33,470 29,272 16,796 7.58 2,2161996 347,665.15 262,240 229,345 135,703 7.59 17,8791997 410,118.64 305,403 267,094 163,531 7.61 21,4891998 23,189.17 17,038 14,901 9,448 7.62 1,2401999 1,893,114.99 1,370,747 1,198,804 788,967 7.63 103,403

Exhibit PAC/203 Spanos/113

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 4INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

2000 4,724,626.43 3,363,610 2,941,687 2,019,171 7.65 263,9442001 329,272.82 230,292 201,405 144,332 7.66 18,8422003 29,380.87 19,686 17,217 13,633 7.69 1,7732004 9,456,541.35 6,181,528 5,406,131 4,523,237 7.70 587,4332005 66,734.02 42,408 37,088 32,982 7.71 4,2782006 125,906.74 77,407 67,697 64,505 7.73 8,3452007 64,560.59 38,246 33,449 34,340 7.74 4,4372008 7,635,342.60 4,327,155 3,784,367 4,232,743 7.76 545,4572009 97,027.80 52,280 45,722 56,157 7.77 7,2272010 57,097.16 28,900 25,275 34,677 7.79 4,4512011 58,451.81 27,471 24,025 37,349 7.80 4,7882012 1,010,696.76 431,582 377,445 683,786 7.82 87,4412015 175,271.58 43,962 38,448 145,588 7.87 18,4992016 3,325,489.48 554,667 485,091 3,006,673 7.89 381,0742017 21,897.66 1,367 1,196 21,797 7.91 2,756

45,562,255.38 30,477,125 26,654,145 21,186,223 2,766,284

JIM BRIDGER COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1975 860,484.80 740,561 647,667 255,842 7.27 35,1911976 279,685.49 239,893 209,801 83,868 7.29 11,5051978 129.00 110 96 39 7.32 51983 5,693.00 4,745 4,150 1,828 7.41 2471985 18,196.00 15,008 13,125 5,980 7.44 8041987 38,382.92 31,289 27,364 12,938 7.47 1,7321988 281,322.34 227,880 199,295 96,093 7.48 12,8471989 476,897.27 383,563 335,450 165,292 7.50 22,0391990 133,333.33 106,473 93,117 46,883 7.51 6,2431991 16,501.36 13,077 11,437 5,890 7.52 7831993 32,733.35 25,486 22,289 12,081 7.55 1,6001994 713,766.42 550,445 481,399 268,056 7.56 35,4571995 114,787.37 87,569 76,585 43,942 7.58 5,7971997 83,401.93 62,107 54,316 33,256 7.61 4,3702001 284,388.17 198,900 173,950 124,657 7.66 16,2742002 11,941.29 8,187 7,160 5,378 7.67 701

Exhibit PAC/203 Spanos/114

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

2003 10,763.48 7,212 6,307 4,994 7.69 6492004 87,652.15 57,296 50,109 41,926 7.70 5,4452005 65,140.30 41,395 36,203 32,195 7.71 4,1762006 2,267,300.02 1,393,927 1,219,076 1,161,589 7.73 150,2702007 298,664.30 176,929 154,735 158,862 7.74 20,5252008 382,488.36 216,766 189,575 212,037 7.76 27,3242012 89,843.40 38,364 33,552 60,784 7.82 7,7732013 32,237.39 12,196 10,666 23,183 7.83 2,9612014 337,310.10 107,914 94,378 259,798 7.85 33,0952015 1,064,622.34 267,033 233,537 884,316 7.87 112,3652016 394,575.94 65,812 57,557 356,748 7.89 45,2152017 605,343.84 37,787 33,047 602,564 7.91 76,177

8,987,585.66 5,117,924 4,475,944 4,961,021 641,570

NAUGHTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1963 4,165,717.53 3,643,539 2,965,389 1,575,243 9.12 172,7241973 1,984.54 1,679 1,366 797 9.54 841979 419,107.89 344,946 280,743 176,084 9.75 18,0601980 306,538.07 250,956 204,247 129,879 9.78 13,2801982 53,072.28 42,959 34,963 22,885 9.84 2,3261983 113,588.01 91,371 74,365 49,446 9.87 5,0101984 28,019.15 22,391 18,223 12,317 9.90 1,2441985 230,945.83 183,283 149,170 102,561 9.93 10,3281988 30,716.15 23,819 19,386 14,095 10.01 1,4081990 1,282.00 976 794 603 10.06 601992 84,394.54 62,973 51,252 40,738 10.11 4,0291994 1,365,085.34 994,868 809,699 678,244 10.16 66,7561995 4,734.68 3,404 2,770 2,390 10.19 2351997 1,900,825.05 1,326,679 1,079,752 992,147 10.24 96,8892000 70,837.72 46,794 38,085 39,129 10.31 3,7952001 75,064.57 48,486 39,462 42,359 10.34 4,0972002 688,404.38 434,099 353,303 397,058 10.36 38,3262004 1,003,181.22 597,263 486,098 607,369 10.41 58,3452005 233,605.73 134,343 109,339 145,292 10.44 13,917

Exhibit PAC/203 Spanos/115

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

2006 77,451.29 42,826 34,855 49,567 10.47 4,7342007 3,611,434.20 1,912,255 1,556,339 2,380,125 10.49 226,8952008 12,701.91 6,387 5,198 8,647 10.52 8222010 19,340.19 8,534 6,946 14,135 10.57 1,3372012 2,758,962.63 1,004,308 817,382 2,189,887 10.63 206,0102017 3,440,025.37 162,734 132,445 3,617,182 10.80 334,924

20,697,020.27 11,391,872 9,271,572 13,288,180 1,285,635

NAUGHTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1968 4,043,909.81 3,482,740 2,834,519 1,573,343 9.35 168,2721979 437,333.63 359,947 292,952 183,741 9.75 18,8451984 94,702.62 75,680 61,594 41,632 9.90 4,2051987 20,546.54 16,066 13,076 9,320 9.98 9341990 18,086.01 13,776 11,212 8,502 10.06 8451992 9,653.74 7,203 5,862 4,660 10.11 4611994 132,146.78 96,308 78,383 65,657 10.16 6,4621996 471,779.27 334,492 272,235 242,004 10.21 23,7031998 65,255.15 44,801 36,462 34,666 10.26 3,3792000 101,352.04 66,951 54,490 55,984 10.31 5,4302001 33,373.20 21,557 17,545 18,832 10.34 1,8212002 3,662,164.10 2,309,312 1,879,494 2,112,265 10.36 203,8872004 20,650.46 12,295 10,007 12,502 10.41 1,2012005 254,895.81 146,587 119,304 158,533 10.44 15,1852006 6,936,851.61 3,835,705 3,121,788 4,439,380 10.47 424,0102007 44,193.76 23,401 19,046 29,126 10.49 2,7772008 198,981.57 100,060 81,436 135,453 10.52 12,8762009 36,529.34 17,314 14,091 25,726 10.54 2,4412011 2,475,621.98 1,001,899 815,422 1,883,006 10.60 177,6422012 48,858.80 17,785 14,475 38,781 10.63 3,6482013 141,780.49 45,005 36,628 117,912 10.66 11,0612014 81,258.72 21,516 17,511 71,061 10.69 6,647

Exhibit PAC/203 Spanos/116

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

2015 775,920.69 157,860 128,478 717,275 10.72 66,9102016 3,825,672.18 504,234 410,384 3,759,599 10.76 349,4052017 97,855.51 4,629 3,767 102,895 10.80 9,527

24,029,373.81 12,717,123 10,350,162 15,841,855 1,521,574

NAUGHTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

1971 6,687,291.03 5,647,096 4,596,037 2,626,238 9.47 277,3221979 377,612.87 307,942 250,627 157,195 9.75 16,1231980 32,693.60 26,520 21,584 13,725 9.78 1,4031982 103,439.01 82,960 67,519 44,195 9.84 4,4911983 10,589.21 8,440 6,869 4,567 9.87 4631984 140,569.78 111,303 90,587 61,229 9.90 6,1851985 293,074.80 230,456 187,563 128,958 9.93 12,9871986 127,926.17 99,890 81,298 56,862 9.95 5,7151987 26,045.10 20,178 16,422 11,706 9.98 1,1731988 22,577.75 17,348 14,119 10,265 10.01 1,0251989 5,784.20 4,407 3,587 2,660 10.03 2651991 22,562.88 16,856 13,719 10,649 10.09 1,0551992 66,074.43 48,850 39,758 31,603 10.11 3,1261993 1,144,900.71 836,685 680,958 555,535 10.14 54,7861994 21,308.49 15,387 12,523 10,490 10.16 1,0321995 1,567,291.55 1,116,573 908,752 783,923 10.19 76,9311996 40,987.03 28,793 23,434 20,832 10.21 2,0401998 24,834.71 16,894 13,750 13,072 10.26 1,2741999 1,058,386.64 706,615 575,097 567,961 10.29 55,1952000 235,307.64 154,014 125,348 128,784 10.31 12,4912001 125,144.38 80,092 65,185 69,971 10.34 6,7672002 35,623.07 22,257 18,114 20,358 10.36 1,9652003 8,956,315.82 5,442,993 4,429,922 5,242,899 10.39 504,6102004 121,316.62 71,565 58,245 72,777 10.41 6,9912005 546,294.10 311,283 253,346 336,652 10.44 32,2462006 475,110.95 260,301 211,853 301,267 10.47 28,7742007 30,331.58 15,913 12,951 19,807 10.49 1,8882008 393,074.40 195,848 159,396 265,124 10.52 25,202

Exhibit PAC/203 Spanos/117

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

2009 12,408,583.98 5,827,543 4,742,898 8,658,373 10.54 821,4782011 113,884.38 45,667 37,167 85,828 10.60 8,0972013 104,500.59 32,867 26,750 86,111 10.66 8,0782015 3,585,655.63 722,804 588,273 3,284,235 10.72 306,3652016 104,188.35 13,606 11,074 101,450 10.76 9,4282017 61,612.42 2,888 2,350 64,191 10.80 5,944

39,070,893.87 22,542,834 18,347,074 23,849,491 2,302,915

NAUGHTON COMMONINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -9

1963 45,314.18 39,634 32,257 17,135 9.12 1,8791984 3,522.69 2,815 2,291 1,549 9.90 1561988 10,638.08 8,250 6,714 4,881 10.01 4881994 38,551.63 28,096 22,867 19,155 10.16 1,8852002 21,045.05 13,271 10,801 12,138 10.36 1,1722003 212,702.11 130,462 106,180 125,665 10.39 12,0952004 509,771.84 303,502 247,013 308,638 10.41 29,6482005 16,103.18 9,261 7,537 10,015 10.44 9592008 266,115.36 133,819 108,912 181,154 10.52 17,2202011 84,089.55 34,032 27,698 63,960 10.60 6,0342012 18,934.16 6,892 5,609 15,029 10.63 1,4142013 72,431.35 22,992 18,713 60,238 10.66 5,651

1,299,219.18 733,026 596,592 819,557 78,601

WYODAK PLANTINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -3

1978 27,051,303.14 22,090,219 19,883,953 7,978,890 8.14 980,2081981 18,359.67 14,789 13,312 5,599 8.21 6821982 4,034.58 3,234 2,911 1,245 8.23 1511983 20,346.04 16,222 14,602 6,355 8.25 7701986 6,734.85 5,277 4,750 2,187 8.30 263

Exhibit PAC/203 Spanos/118

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

WYODAK PLANTINTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -3

1988 28,862.46 22,305 20,077 9,651 8.34 1,1571989 16,272.05 12,479 11,233 5,528 8.36 6611991 1,145,906.57 864,511 778,168 402,116 8.39 47,9281992 47,101.80 35,207 31,691 16,824 8.41 2,0001993 145,996.14 108,036 97,246 53,130 8.43 6,3021994 1,102,867.72 807,345 726,711 409,243 8.45 48,4311995 453,441.43 328,262 295,477 171,568 8.46 20,2801997 136,733.57 96,416 86,786 54,049 8.50 6,3591999 14,370.35 9,827 8,846 5,956 8.53 6982000 621,206.91 417,280 375,604 264,239 8.55 30,9052001 154,874.81 101,983 91,797 67,724 8.57 7,9022002 54,895.65 35,394 31,859 24,684 8.58 2,8772003 6,836.99 4,302 3,872 3,170 8.60 3692004 117,455.62 71,904 64,723 56,257 8.62 6,5262005 92,929.51 55,225 49,709 46,008 8.63 5,3312006 4,772,700.11 2,738,588 2,465,071 2,450,810 8.65 283,3312007 18,730.51 10,324 9,293 10,000 8.67 1,1532008 556,634.05 292,801 263,557 309,776 8.69 35,6472009 175,834.18 87,546 78,802 102,307 8.71 11,7462010 13,527.28 6,320 5,689 8,244 8.72 9452011 23,239,204.65 10,026,471 9,025,075 14,911,306 8.74 1,706,0992012 96,716.79 37,815 34,038 65,580 8.76 7,4862014 8,256.73 2,383 2,145 6,359 8.81 7222016 6,335,663.94 940,358 846,439 5,679,294 8.85 641,7282017 366,729.06 20,133 18,122 359,609 8.88 40,497

66,824,527.16 39,262,956 35,341,558 33,487,705 3,899,154

BLUNDELL GEOTHERMAL UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -10

1984 9,330,438.94 6,256,927 5,592,204 4,671,279 16.29 286,7571985 16,845.69 11,176 9,989 8,542 16.38 5211987 115,672.60 74,999 67,031 60,209 16.55 3,6381992 9,532.53 5,765 5,153 5,333 16.96 3141993 101,268.34 60,231 53,832 57,563 17.04 3,3781994 6,958.96 4,066 3,634 4,021 17.12 235

Exhibit PAC/203 Spanos/119

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PACIFICORPOREGON

ACCOUNT 314 TURBOGENERATOR UNITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

BLUNDELL GEOTHERMAL UNIT 1INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -10

1995 378,453.91 216,959 193,910 222,390 17.20 12,9301999 156,217.35 81,752 73,067 98,772 17.51 5,6412001 3,133,591.48 1,547,646 1,383,227 2,063,723 17.66 116,8592003 122,491.54 56,471 50,472 84,269 17.81 4,7322004 295,432.25 130,793 116,898 208,078 17.89 11,6312005 11,615.55 4,917 4,395 8,382 17.97 4662006 120,028.49 48,323 43,189 88,842 18.05 4,9222007 596,389.50 226,960 202,848 453,180 18.13 24,9962012 200,791.90 48,433 43,288 177,584 18.55 9,5732013 3,049,757.31 628,845 562,038 2,792,695 18.64 149,8232014 12,989.66 2,179 1,948 12,341 18.73 6592016 99,281.72 7,923 7,081 102,129 18.92 5,3982017 20,054.33 565 505 21,555 19.03 1,133

17,777,812.05 9,414,930 8,414,707 11,140,886 643,606

BLUNDELL GEOTHERMAL UNIT 2INTERIM SURVIVOR CURVE.. IOWA 50-S0PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -9

2007 15,816,146.78 5,964,212 5,330,586 11,909,014 18.13 656,8682011 173,344.89 47,044 42,046 146,900 18.46 7,9582012 9,743.87 2,329 2,082 8,539 18.55 4602015 96,132.97 11,982 10,709 94,076 18.82 4,9992016 288,727.76 22,832 20,406 294,307 18.92 15,5552017 55,296.87 1,543 1,379 58,895 19.03 3,095

16,439,393.14 6,049,942 5,407,208 12,511,731 688,935

983,650,602.15 569,454,883 495,834,700 543,121,314 59,656,846

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.1 6.06

Exhibit PAC/203 Spanos/120

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CHOLLA UNIT 4INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 4-2025NET SALVAGE PERCENT.. -4

1978 925,455.08 808,478 624,335 338,138 7.20 46,9641980 647,885.00 561,397 433,530 240,270 7.21 33,3251981 41,474,992.30 35,785,254 27,634,628 15,499,364 7.21 2,149,7041982 5,021.00 4,312 3,330 1,892 7.22 2621983 47,847.94 40,893 31,579 18,183 7.22 2,5181984 14,347.00 12,197 9,419 5,502 7.23 7611985 258,003.71 218,169 168,478 99,846 7.23 13,8101986 48,917.77 41,120 31,754 19,120 7.24 2,6411987 2,439.00 2,038 1,574 963 7.24 1331988 133,534.51 110,838 85,593 53,283 7.25 7,3491990 269,107.00 220,264 170,096 109,776 7.25 15,1421991 49,887.00 40,503 31,278 20,605 7.26 2,8381994 20,095.93 15,879 12,262 8,637 7.27 1,1881996 31,303.68 24,207 18,693 13,862 7.27 1,9072001 35,709.88 25,632 19,794 17,344 7.29 2,3792002 103,686.53 72,989 56,365 51,469 7.29 7,0602003 87,189.40 60,059 46,380 44,297 7.29 6,0762004 322,225.42 216,638 167,295 167,819 7.29 23,0202005 792,733.69 518,426 400,347 424,096 7.29 58,1752006 583,923.31 369,706 285,500 321,780 7.30 44,0792007 279,013.03 170,361 131,559 158,615 7.30 21,7282008 18,723,196.09 10,960,274 8,463,908 11,008,216 7.30 1,507,9752009 1,089,902.19 607,124 468,842 664,656 7.30 91,0492010 436,547.56 229,161 176,966 277,043 7.30 37,9512012 638,181.82 283,483 218,916 444,794 7.31 60,8472013 168,133.19 66,259 51,168 123,691 7.31 16,9212014 749,960.62 251,552 194,257 585,702 7.31 80,1232016 742,404.51 130,732 100,956 671,145 7.31 91,812

68,681,644.16 51,847,945 40,038,801 31,390,109 4,327,737

COLSTRIP GENERATING STATIONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2027NET SALVAGE PERCENT.. -6

1984 5,455,901.12 4,434,484 3,948,129 1,835,127 9.80 187,2581986 3,172,804.27 2,542,659 2,263,791 1,099,382 9.81 112,0671987 96,904.11 77,045 68,595 34,123 9.82 3,475

Exhibit PAC/203 Spanos/121

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

COLSTRIP GENERATING STATIONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2027NET SALVAGE PERCENT.. -6

1988 18,835.73 14,852 13,223 6,743 9.83 6861989 12,950.56 10,121 9,011 4,717 9.84 4791990 7,649.23 5,924 5,274 2,834 9.84 2881992 15,853.57 12,024 10,705 6,100 9.86 6191993 13,692.98 10,272 9,145 5,369 9.86 5451995 2,611.62 1,909 1,700 1,069 9.88 1081997 10,135.93 7,195 6,406 4,338 9.89 4392000 642.48 432 385 296 9.90 302006 6,252.38 3,533 3,146 3,482 9.93 3512007 8,155.82 4,414 3,930 4,715 9.93 4752010 360.77 163 145 237 9.94 242011 44,072.73 18,367 16,353 30,365 9.94 3,0552013 80,656.19 26,462 23,560 61,936 9.95 6,2252014 164,072.42 44,970 40,038 133,879 9.95 13,4552015 14,412.09 3,048 2,714 12,563 9.95 1,2632016 96,727.44 13,342 11,879 90,652 9.96 9,1022017 145,717.42 7,383 6,573 147,887 9.96 14,848

9,368,408.86 7,238,599 6,444,700 3,485,813 354,792

CRAIG UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -2

1980 6,826,824.07 5,715,666 5,483,007 1,480,353 7.85 188,5801993 11,722.75 8,983 8,617 3,340 7.92 4221995 12,602.91 9,454 9,069 3,786 7.92 4781996 2,917.89 2,162 2,074 902 7.93 1142000 20,123.13 14,045 13,473 7,052 7.94 8882006 20,045.37 12,022 11,533 8,914 7.96 1,1202008 54,952.44 30,350 29,115 26,937 7.96 3,3842010 40,423.59 19,906 19,096 22,136 7.96 2,7812015 4,749.07 1,153 1,106 3,738 7.97 4692017 29,444.19 1,773 1,701 28,332 7.97 3,555

7,023,805.41 5,815,514 5,578,791 1,585,491 201,791

Exhibit PAC/203 Spanos/122

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CRAIG UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

1979 6,716,416.13 5,528,414 5,303,378 1,547,367 8.80 175,8371993 51,668.91 38,409 36,846 15,857 8.89 1,7841995 11,459.63 8,321 7,982 3,707 8.90 4171997 2,391.77 1,690 1,621 818 8.91 922001 15,763.48 10,370 9,948 6,131 8.93 6872008 24,606.43 12,850 12,327 12,772 8.95 1,4272010 51,628.38 23,887 22,915 29,746 8.95 3,3242011 64,489.41 27,483 26,364 39,415 8.96 4,3992013 127,891.52 43,354 41,589 88,860 8.96 9,9172014 5,579.69 1,589 1,524 4,167 8.96 4652017 290,284.19 15,337 14,713 281,377 8.97 31,369

7,362,179.54 5,711,704 5,479,207 2,030,216 229,718

CRAIG COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

1979 2,362,247.43 1,944,412 1,865,264 544,228 8.80 61,8441982 1,198.00 971 931 290 8.82 331983 11,809.00 9,514 9,127 2,918 8.83 3301984 659.00 528 507 166 8.84 191987 591.00 464 445 158 8.86 181991 17,609.00 13,360 12,816 5,145 8.88 5791993 66,970.04 49,784 47,758 20,552 8.89 2,3121994 21,871.14 16,073 15,419 6,890 8.90 7741995 17,369.45 12,612 12,099 5,618 8.90 6311996 1,670.44 1,197 1,148 556 8.91 621997 9,235.73 6,525 6,259 3,161 8.91 3551999 13,038.57 8,917 8,554 4,745 8.92 5322003 1,816.94 1,140 1,094 760 8.93 852007 88,135.90 48,253 46,289 43,610 8.95 4,8732009 52,409.80 25,898 24,844 28,614 8.95 3,1972011 192,469.53 82,022 78,683 117,636 8.96 13,1292012 12,305.04 4,747 4,554 7,997 8.96 893

Exhibit PAC/203 Spanos/123

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CRAIG COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

2013 23,564.90 7,988 7,663 16,373 8.96 1,8272015 79,929.47 17,730 17,008 64,520 8.96 7,2012017 41,850.96 2,211 2,121 40,567 8.97 4,523

3,016,751.34 2,254,346 2,162,582 914,504 103,217

DAVE JOHNSTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1958 1,000,176.02 931,181 795,847 234,334 5.79 40,4721959 4,172.53 3,880 3,316 982 5.79 1701964 214,695.99 197,975 169,202 51,935 5.83 8,9081965 4,158.14 3,827 3,271 1,012 5.84 1731966 10,447.66 9,597 8,202 2,559 5.85 4371967 7,470.76 6,849 5,854 1,841 5.85 3151968 35,349.41 32,340 27,640 8,770 5.86 1,4971969 5,067.43 4,626 3,954 1,266 5.87 2161970 3,873.54 3,528 3,015 974 5.87 1661972 5,726.17 5,191 4,437 1,461 5.88 2481973 202.58 183 156 52 5.89 91974 10,564.34 9,527 8,142 2,739 5.89 4651975 333,767.54 300,124 256,505 87,275 5.90 14,7921976 232,872.00 208,818 178,469 61,389 5.90 10,4051977 165,145.99 147,611 126,158 43,942 5.91 7,4351978 19,672.04 17,529 14,981 5,281 5.91 8941981 336.14 296 253 93 5.92 161982 17,780.92 15,618 13,348 4,966 5.92 8391983 7,767.47 6,793 5,806 2,195 5.93 3701989 5,374.15 4,561 3,898 1,637 5.94 2761990 167,216.40 140,971 120,483 51,750 5.95 8,6971991 4,713.51 3,948 3,374 1,481 5.95 2491992 58,469.86 48,624 41,557 18,667 5.95 3,1371993 43,329.88 35,761 30,564 14,066 5.95 2,3641994 77,373.78 63,310 54,109 25,586 5.96 4,2931997 14,057.11 11,174 9,550 4,929 5.96 8271999 31,009.38 24,054 20,558 11,382 5.97 1,9072001 7,407.53 5,582 4,771 2,859 5.97 479

Exhibit PAC/203 Spanos/124

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2002 129,499.25 95,946 82,002 51,383 5.97 8,6072004 9,804.85 6,978 5,964 4,135 5.97 6932007 56,368.04 36,863 31,505 26,554 5.98 4,4402014 22,347.59 8,467 7,236 15,782 5.98 2,6392016 126,672.24 25,990 22,213 108,260 5.99 18,073

2,832,890.24 2,417,722 2,066,341 851,536 144,508

DAVE JOHNSTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1960 393,107.00 364,933 311,895 93,005 5.80 16,0351961 511,237.87 473,828 404,964 121,611 5.81 20,9311964 90,656.73 83,596 71,447 21,930 5.83 3,7621965 877.17 807 690 214 5.84 371966 1,811.11 1,664 1,422 443 5.85 761967 7,470.76 6,849 5,854 1,841 5.85 3151968 2,556.37 2,339 1,999 634 5.86 1081969 2,347.97 2,143 1,832 587 5.87 1001970 1,490.37 1,358 1,161 374 5.87 641972 1,049.73 952 814 268 5.88 461974 10,564.33 9,527 8,142 2,739 5.89 4651975 348,319.65 313,209 267,689 91,081 5.90 15,4371976 239,107.00 214,409 183,248 63,032 5.90 10,6831977 165,145.99 147,611 126,158 43,942 5.91 7,4351978 19,672.04 17,529 14,981 5,281 5.91 8941981 336.14 296 253 93 5.92 161982 17,780.92 15,618 13,348 4,966 5.92 8391983 52,563.45 45,969 39,288 14,852 5.93 2,5051989 5,374.15 4,561 3,898 1,637 5.94 2761990 168,817.05 142,320 121,636 52,246 5.95 8,7811991 4,713.51 3,948 3,374 1,481 5.95 2491992 139,094.18 115,671 98,860 44,407 5.95 7,4631993 6,492.90 5,359 4,580 2,108 5.95 3541994 232,323.33 190,097 162,469 76,824 5.96 12,8901999 31,009.38 24,054 20,558 11,382 5.97 1,9072000 24,251.12 18,554 15,857 9,121 5.97 1,528

Exhibit PAC/203 Spanos/125

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2001 15,311.89 11,538 9,861 5,910 5.97 9902002 129,665.19 96,069 82,107 51,448 5.97 8,6182004 8,771.11 6,243 5,336 3,699 5.97 6202008 62,805.26 39,554 33,805 30,884 5.98 5,1652014 713,175.33 270,219 230,947 503,624 5.98 84,2182015 54,150.87 16,397 14,014 41,761 5.98 6,9832017 29,823.72 2,323 1,985 28,733 5.99 4,797

3,491,873.59 2,649,544 2,264,471 1,332,159 224,587

DAVE JOHNSTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1964 1,487,926.46 1,372,043 1,172,636 359,928 5.83 61,7371965 877.18 807 690 214 5.84 371967 23,020.26 21,106 18,039 5,672 5.85 9701968 2,556.38 2,339 1,999 634 5.86 1081969 203.79 186 159 51 5.87 91970 9,765.88 8,895 7,602 2,457 5.87 4191973 13,499.00 12,205 10,431 3,473 5.89 5901974 1,156.15 1,043 891 299 5.89 511975 348,319.64 313,209 267,689 91,081 5.90 15,4371980 71,531.00 63,297 54,098 19,579 5.92 3,3071981 336.14 296 253 93 5.92 161982 17,780.92 15,618 13,348 4,966 5.92 8391988 74,297.83 63,412 54,196 22,331 5.94 3,7591989 5,374.15 4,561 3,898 1,637 5.94 2761990 16,403.89 13,829 11,819 5,077 5.95 8531991 4,713.51 3,948 3,374 1,481 5.95 2491992 423,733.23 352,377 301,164 135,281 5.95 22,7361993 6,492.89 5,359 4,580 2,108 5.95 3541994 291,268.89 238,329 203,691 96,316 5.96 16,1601996 276,068.33 221,745 189,518 94,833 5.96 15,9121997 127,995.10 101,741 86,954 44,881 5.96 7,5301999 202,218.44 156,859 134,062 74,223 5.97 12,4332001 193,645.19 145,913 124,707 74,748 5.97 12,5212002 142,753.24 105,766 90,394 56,641 5.97 9,488

Exhibit PAC/203 Spanos/126

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2004 17,124.05 12,188 10,417 7,221 5.97 1,2102005 12,165.73 8,452 7,224 5,307 5.97 8892009 150,450.59 90,656 77,480 77,484 5.98 12,9572010 9,632,659.05 5,500,557 4,701,130 5,220,508 5.98 872,9952011 897,077.20 479,467 409,783 514,206 5.98 85,9882012 309,433.06 152,260 130,131 188,585 5.98 31,5362016 11,183.54 2,295 1,961 9,558 5.99 1,5962017 16,426.10 1,279 1,093 15,826 5.99 2,642

14,788,456.81 9,472,037 8,095,413 7,136,698 1,195,604

DAVE JOHNSTON UNIT 4INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1972 3,251,521.03 2,947,681 2,519,278 829,788 5.88 141,1201973 25,081.07 22,677 19,381 6,452 5.89 1,0951974 2,701.87 2,437 2,083 700 5.89 1191975 12,332.86 11,090 9,478 3,225 5.90 5471976 3,225.09 2,892 2,472 850 5.90 1441977 2,552.17 2,281 1,949 679 5.91 1151978 35,744.75 31,850 27,221 9,596 5.91 1,6241981 336.14 296 253 93 5.92 161982 17,780.93 15,618 13,348 4,966 5.92 8391990 41,390.43 34,894 29,823 12,809 5.95 2,1531991 150,080.70 125,696 107,428 47,155 5.95 7,9251992 74,054.03 61,583 52,633 23,643 5.95 3,9741993 80,361.81 66,323 56,684 26,089 5.95 4,3851994 51,356.21 42,022 35,915 16,982 5.96 2,8491995 889,705.73 721,543 616,677 299,720 5.96 50,2891997 45,104.67 35,853 30,642 15,816 5.96 2,6541998 112,144.37 88,135 75,326 40,183 5.96 6,7421999 31,009.39 24,054 20,558 11,382 5.97 1,9072001 25,912.13 19,525 16,687 10,002 5.97 1,6752003 177,258.96 128,857 110,129 72,447 5.97 12,1352005 62,784.25 43,617 37,278 27,390 5.97 4,5882006 63,197.07 42,670 36,469 28,624 5.98 4,7872008 269,115.29 169,484 144,852 132,337 5.98 22,130

Exhibit PAC/203 Spanos/127

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 4INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

2009 68,736.77 41,418 35,398 35,400 5.98 5,9202010 38,585.74 22,034 18,832 20,912 5.98 3,4972012 7,073,176.25 3,480,441 2,974,609 4,310,762 5.98 720,8632013 1,631,983.70 719,948 615,314 1,065,629 5.98 178,1992016 42,469.66 8,714 7,448 36,296 5.99 6,0592017 125,744.31 9,794 8,371 121,146 5.99 20,225

14,405,447.38 8,923,427 7,626,536 7,211,075 1,208,575

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1971 2,912.45 2,646 2,261 738 5.88 1261975 75,153.49 67,578 57,757 19,652 5.90 3,3311990 488,866.34 412,136 352,238 151,294 5.95 25,4281991 43,859.86 36,734 31,395 13,780 5.95 2,3161994 31,258.51 25,577 21,860 10,337 5.96 1,7341997 4,779.95 3,799 3,247 1,676 5.96 2812002 13,710.42 10,158 8,682 5,440 5.97 9112003 35,210.32 25,596 21,876 14,391 5.97 2,4112004 10,681.35 7,602 6,497 4,505 5.97 7552006 93,181.12 62,916 53,772 42,204 5.98 7,0582007 15,034.78 9,832 8,403 7,083 5.98 1,1842008 66,084.76 41,619 35,570 32,497 5.98 5,4342009 61,855.92 37,272 31,855 31,857 5.98 5,3272010 25,354,091.39 14,477,998 12,373,829 13,740,885 5.98 2,297,8072012 38,307.41 18,850 16,110 23,346 5.98 3,9042013 34,138.11 15,060 12,871 22,291 5.98 3,7282014 436,829.27 165,513 141,458 308,476 5.98 51,5852015 149,742.17 45,342 38,752 115,482 5.98 19,3112016 647,460.57 132,843 113,536 553,348 5.99 92,3792017 26,987.32 2,102 1,797 26,000 5.99 4,341

27,630,145.51 15,601,173 13,333,767 15,125,283 2,529,351

Exhibit PAC/203 Spanos/128

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

1951 642,552.25 602,276 738,9351953 727.51 678 8371955 16,561.14 15,326 19,0451958 5,231.67 4,791 6,0161959 8,580.91 7,830 9,8681970 15,876.87 13,816 18,2581971 559.08 484 6431973 13,301.89 11,392 15,2971975 10,640.66 9,004 12,2371976 2,531.38 2,129 2,896 15 14.31 11979 81,495.19 67,145 91,331 2,389 14.39 1661980 56,644.85 46,321 63,006 2,136 14.42 1481981 20,073.53 16,290 22,158 927 14.44 641982 18,694.15 15,049 20,470 1,029 14.46 711983 1,857.24 1,482 2,016 120 14.49 81985 731.03 573 779 61 14.53 41986 23,189.75 17,988 24,467 2,201 14.55 1511994 259,363.75 181,270 246,563 51,705 14.69 3,5201995 34,192.18 23,498 31,962 7,359 14.70 5011996 36,533.30 24,653 33,533 8,480 14.71 5761999 32,692.05 20,679 28,128 9,468 14.75 6422004 44,528.59 24,170 32,876 18,332 14.80 1,2392009 49,370.72 20,450 27,816 28,960 14.85 1,9502012 18,692.15 5,742 7,810 13,686 14.87 920

1,394,621.84 1,133,036 1,456,947 146,868 9,961

GADSBY UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

1952 853,448.92 797,451 981,4661957 2,696.66 2,478 3,1011958 5,059.04 4,633 5,8181959 5,240.55 4,782 6,0271964 14,298.39 12,794 16,4431969 1,756.89 1,537 2,0201970 2,568.19 2,235 2,953

Exhibit PAC/203 Spanos/129

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -15

1974 2,707.01 2,304 3,1131976 1,223.94 1,029 1,4081978 4,570.50 3,793 5,2561979 69,023.60 56,870 79,3771980 19,415.02 15,876 22,3271981 7,379.01 5,988 8,4861983 2,360.38 1,883 2,672 42 14.49 31994 311,382.11 217,625 308,812 49,277 14.69 3,3542004 43,346.23 23,528 33,386 16,462 14.80 1,1122010 28,414.15 10,858 15,408 17,269 14.85 1,1632012 18,686.55 5,740 8,145 13,344 14.87 8972017 13,147.15 481 683 14,437 14.90 969

1,406,724.29 1,171,885 1,506,902 110,831 7,498

GADSBY UNIT 3INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -14

1955 758,665.01 695,959 864,8781956 552.56 505 6301957 1,226.81 1,118 1,3991958 10,338.80 9,386 11,7861959 7,670.62 6,939 8,7451973 14,070.97 11,946 15,747 294 14.21 211976 1,710.30 1,426 1,880 70 14.31 51977 2,119.93 1,756 2,315 102 14.34 71978 2,019.47 1,661 2,189 113 14.36 81979 97,695.81 79,793 105,180 6,194 14.39 4301980 61,150.32 49,570 65,341 4,370 14.42 3031981 8,644.22 6,954 9,166 688 14.44 481983 2,772.47 2,193 2,891 270 14.49 191990 26,856.68 19,731 26,009 4,608 14.62 3151992 465,011.73 332,317 438,045 92,068 14.66 6,2801993 63,096.93 44,437 58,575 13,356 14.67 9101994 8,012.64 5,551 7,317 1,817 14.69 1241996 172,160.80 115,167 151,808 44,455 14.71 3,0221998 14,775.70 9,483 12,500 4,344 14.74 295

Exhibit PAC/203 Spanos/130

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY UNIT 3INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -14

2011 719,406.31 247,152 325,785 494,339 14.86 33,2662012 18,686.56 5,691 7,502 13,801 14.87 9282014 55,891.40 12,021 15,846 47,871 14.88 3,217

2,512,536.04 1,660,756 2,135,531 728,760 49,198

GADSBY COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -14

1955 66,552.86 61,052 75,8701966 13,667.18 12,019 15,477 103 13.94 71971 17,767.62 15,251 19,639 616 14.14 441979 31,338.48 25,596 32,961 2,765 14.39 1921980 83,804.89 67,935 87,483 8,055 14.42 5591987 15,648.06 11,906 15,332 2,507 14.57 1721991 18,942.75 13,732 17,683 3,911 14.64 2671992 64,122.22 45,825 59,011 14,089 14.66 9611994 231,443.82 160,350 206,489 57,357 14.69 3,9041996 298,956.48 199,988 257,533 83,278 14.71 5,6611997 5,161.24 3,383 4,356 1,527 14.73 1041998 76,315.69 48,981 63,075 23,925 14.74 1,6231999 60,742.03 38,087 49,046 20,200 14.75 1,3692004 53,077.44 28,559 36,777 23,732 14.80 1,6042005 49,447.58 25,530 32,876 23,494 14.81 1,5862008 4,045.47 1,781 2,293 2,318 14.84 1562009 30,492.31 12,521 16,124 18,637 14.85 1,2552010 1,619,644.26 613,520 790,055 1,056,340 14.85 71,1342012 21,215.00 6,461 8,320 15,865 14.87 1,0672013 200,527.26 52,654 67,805 160,796 14.87 10,8132014 145,504.80 31,294 40,299 125,577 14.88 8,439

3,108,417.44 1,476,425 1,898,504 1,645,092 110,917

Exhibit PAC/203 Spanos/131

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HAYDEN UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1965 644,869.15 581,985 537,457 113,860 5.84 19,4971980 2,900.00 2,516 2,324 605 5.92 1021982 92,511.00 79,680 73,584 19,852 5.92 3,3531983 11,550.00 9,905 9,147 2,518 5.93 4251985 1,223.00 1,040 960 275 5.93 461987 1,213.00 1,021 943 282 5.94 471990 11,263.00 9,311 8,599 2,777 5.95 4671991 16,419.00 13,484 12,452 4,131 5.95 6941993 66,599.34 53,898 49,774 17,491 5.95 2,9401997 6,724.88 5,242 4,841 1,951 5.96 3271998 90,365.69 69,640 64,312 26,957 5.96 4,5231999 9,621.63 7,319 6,759 2,959 5.97 4962009 35,321.85 20,870 19,273 16,402 5.98 2,7432012 15,007.93 7,241 6,687 8,471 5.98 1,4172014 9,051.86 3,363 3,106 6,037 5.98 1,0102017 11,325.15 865 799 10,640 5.99 1,776

1,025,966.48 867,380 801,017 235,209 39,863

HAYDEN UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1976 1,171,578.18 1,030,164 951,346 231,948 5.90 39,3131979 231.00 201 186 48 5.91 81982 82,416.00 70,985 65,554 17,686 5.92 2,9881987 624.00 525 485 145 5.94 241989 3,153.00 2,624 2,423 761 5.94 1281991 2,252.00 1,849 1,708 567 5.95 951993 35,354.20 28,612 26,423 9,285 5.95 1,5611999 11,596.55 8,821 8,146 3,566 5.97 5972008 11,163.76 6,894 6,367 4,909 5.98 8212009 5,853.98 3,459 3,194 2,718 5.98 4552010 7,239.94 4,054 3,744 3,569 5.98 5972017 438.14 33 30 412 5.99 69

1,331,900.75 1,158,221 1,069,605 275,615 46,656

Exhibit PAC/203 Spanos/132

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HAYDEN COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1965 86,911.29 78,436 72,435 15,345 5.84 2,6281976 55,294.34 48,620 44,900 10,947 5.90 1,8551982 19,110.00 16,459 15,200 4,101 5.92 6931986 451.00 381 352 104 5.94 181988 716.00 599 553 170 5.94 291989 430.00 358 331 104 5.94 181990 31,806.00 26,293 24,281 7,843 5.95 1,3181991 2,988.00 2,454 2,266 752 5.95 1261993 8,057.65 6,521 6,022 2,116 5.95 3561999 310.70 236 218 96 5.97 16

206,074.98 180,357 166,558 41,578 7,057

HUNTER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1978 24,286,426.68 19,465,996 16,820,322 8,680,426 11.61 747,6681984 50,773.26 39,074 33,763 19,549 11.70 1,6711987 159,868.55 119,936 103,635 64,227 11.74 5,4711989 51,665.66 38,012 32,846 21,403 11.76 1,8201997 54,814.98 36,171 31,255 26,301 11.83 2,2232001 238,525.37 144,481 124,844 125,607 11.86 10,5912003 76,671.84 43,875 37,912 42,594 11.88 3,5852004 88,672.16 49,125 42,448 50,657 11.88 4,2642005 79,026.60 42,175 36,443 46,535 11.89 3,9142007 57,793.06 28,213 24,378 36,304 11.90 3,0512008 20,040.34 9,270 8,010 13,032 11.90 1,0952009 19,408.24 8,417 7,273 13,106 11.91 1,1002010 1,581,667.24 636,964 550,393 1,110,358 11.91 93,2292011 57,138.50 21,001 18,147 41,849 11.92 3,5112012 12,757.50 4,198 3,627 9,768 11.92 8192014 7,188,088.82 1,696,827 1,466,207 6,081,286 11.93 509,747

34,023,338.80 22,383,735 19,341,504 16,383,002 1,393,759

Exhibit PAC/203 Spanos/133

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1980 14,028,298.01 11,107,235 9,597,622 5,132,091 11.64 440,9011986 9,000.88 6,815 5,889 3,562 11.72 3041987 15,908.83 11,935 10,313 6,391 11.74 5441989 6,270.72 4,614 3,987 2,597 11.76 2211991 30,006.59 21,596 18,661 12,846 11.78 1,0901995 16,349.18 11,151 9,635 7,531 11.82 6371997 133,769.13 88,271 76,274 64,184 11.83 5,4262002 78,047.53 46,016 39,762 42,188 11.87 3,5542004 51,301.78 28,422 24,559 29,308 11.88 2,4672005 78,646.38 41,972 36,267 46,311 11.89 3,8952006 208,020.31 106,528 92,050 126,372 11.89 10,6282007 35,460.64 17,311 14,958 22,275 11.90 1,8722008 117,481.91 54,342 46,956 76,400 11.90 6,4202009 53,604.53 23,246 20,087 36,198 11.91 3,0392011 1,317,275.26 484,168 418,363 964,776 11.92 80,9382013 68,690.28 19,638 16,969 55,156 11.92 4,6272015 395,290.61 71,431 61,723 353,333 11.93 29,6172017 62,442.98 2,585 2,234 63,331 11.94 5,304

16,705,865.55 12,147,276 10,496,308 7,044,851 601,484

HUNTER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1983 50,899,664.72 39,479,561 34,113,792 19,330,856 11.68 1,655,0391986 54,910.49 41,575 35,924 21,732 11.72 1,8542002 201,814.72 118,987 102,815 109,090 11.87 9,1902005 20,209.09 10,785 9,319 11,900 11.89 1,0012007 344,282.66 168,071 145,228 216,269 11.90 18,1742008 7,133.08 3,299 2,851 4,639 11.90 3902009 236,718.52 102,655 88,703 159,852 11.91 13,4222010 119,448.65 48,104 41,566 83,855 11.91 7,0412012 1,270,347.22 417,980 361,171 972,693 11.92 81,602

Exhibit PAC/203 Spanos/134

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

2014 228,176.98 53,864 46,543 193,043 11.93 16,1812016 1,008,010.37 117,515 101,543 956,868 11.93 80,2072017 263,290.31 10,898 9,417 267,038 11.94 22,365

54,654,006.81 40,573,294 35,058,873 22,327,834 1,906,466

HUNTER UNITS 1 AND 2 COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1979 655.74 523 452 237 11.62 201980 32,695.59 25,888 22,370 11,961 11.64 1,0281981 840.32 661 571 311 11.66 271983 17,908.89 13,891 12,003 6,801 11.68 5822017 49,712.83 2,058 1,778 50,420 11.94 4,223

101,813.37 43,021 37,174 69,730 5,880

HUNTER UNITS 1, 2 AND 3 COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1987 2,054.67 1,541 1,332 826 11.74 701991 29,361.80 21,132 18,260 12,570 11.78 1,0671992 25,294.60 17,987 15,542 11,017 11.79 9341994 47,110.05 32,611 28,179 21,287 11.81 1,8021996 48,453.87 32,516 28,097 22,780 11.83 1,9261997 24,207.94 15,974 13,803 11,615 11.83 9822000 61,754.08 38,314 33,107 31,735 11.86 2,6762002 45,887.66 27,055 23,378 24,804 11.87 2,0902003 21,809.04 12,480 10,784 12,116 11.88 1,0202004 344,140.27 190,658 164,745 196,602 11.88 16,5492005 124,600.41 66,497 57,459 73,371 11.89 6,1712006 212,676.30 108,913 94,110 129,200 11.89 10,8662007 130,468.38 63,692 55,035 81,956 11.90 6,8872008 84,654.91 39,158 33,836 55,052 11.90 4,6262009 63,946.19 27,731 23,962 43,181 11.91 3,626

Exhibit PAC/203 Spanos/135

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNITS 1, 2 AND 3 COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

2010 96,701.49 38,943 33,650 67,886 11.91 5,7002011 30,625.37 11,256 9,726 22,430 11.92 1,8822012 20,482.81 6,739 5,823 15,684 11.92 1,3162014 72,763.05 17,177 14,842 61,559 11.93 5,1602017 133,041.10 5,507 4,759 134,935 11.94 11,301

1,620,033.99 775,881 670,429 1,030,607 86,651

HUNTINGTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1977 15,192,522.61 12,364,386 10,603,173 5,500,901 11.59 474,6251980 73,839.23 59,021 50,614 27,656 11.64 2,3761981 2,711.80 2,153 1,846 1,028 11.66 881983 24,177.17 18,931 16,234 9,393 11.68 8041986 45,381.20 34,687 29,746 18,358 11.72 1,5661987 193,510.13 146,557 125,681 79,440 11.74 6,7671989 49,273.59 36,597 31,384 20,846 11.76 1,7731990 80,411.96 59,097 50,679 34,558 11.77 2,9361991 17,317.35 12,582 10,790 7,567 11.78 6421994 130,862.50 91,449 78,423 60,291 11.81 5,1051996 44,089.27 29,869 25,614 21,120 11.83 1,7851997 106,200.36 70,746 60,669 51,904 11.83 4,3872001 193,148.89 118,109 101,285 103,453 11.86 8,7232002 42,879.04 25,522 21,887 23,565 11.87 1,9852004 207,475.58 116,039 99,510 120,414 11.88 10,1362005 634,020.98 341,589 292,932 379,130 11.89 31,8862006 134,627.32 69,600 59,686 83,019 11.89 6,9822008 127,373.94 59,479 51,007 84,010 11.90 7,0602009 100,234.06 43,882 37,631 68,617 11.91 5,7612010 815,584.54 331,578 284,347 580,172 11.91 48,7132011 947,957.64 351,743 301,640 703,195 11.92 58,9932013 11,331.45 3,270 2,804 9,207 11.92 7722014 858,724.94 204,642 175,492 734,756 11.93 61,589

20,033,655.55 14,591,528 12,513,075 8,722,600 745,454

Exhibit PAC/203 Spanos/136

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -6

1974 7,647,657.29 6,321,948 5,421,434 2,685,083 11.54 232,6761979 5,971.89 4,804 4,120 2,210 11.62 1901980 70,549.73 56,391 48,359 26,424 11.64 2,2701982 33,454.01 26,384 22,626 12,835 11.67 1,1001984 6,937.47 5,390 4,622 2,731 11.70 2331987 343,819.95 260,395 223,304 141,145 11.74 12,0231988 166,691.02 125,059 107,245 69,447 11.75 5,9101989 29,454.22 21,877 18,761 12,461 11.76 1,0601990 215,289.01 158,222 135,684 92,522 11.77 7,8611991 22,582.62 16,408 14,071 9,867 11.78 8381992 25,356.39 18,203 15,610 11,268 11.79 9561993 180,676.62 128,037 109,799 81,718 11.80 6,9251994 109,613.66 76,600 65,689 50,502 11.81 4,2761997 86,996.14 57,953 49,698 42,518 11.83 3,5942003 742,168.42 428,751 367,679 419,020 11.88 35,2712004 140,457.62 78,556 67,366 81,519 11.88 6,8622006 12,712,858.56 6,572,334 5,636,154 7,839,476 11.89 659,3342007 102,411.62 50,471 43,282 65,275 11.90 5,4852008 131,062.78 61,201 52,483 86,443 11.90 7,2642009 95,492.02 41,806 35,851 65,370 11.91 5,4892010 642,560.39 261,234 224,023 457,091 11.91 38,3792011 48,449.80 17,977 15,416 35,940 11.92 3,0152013 60,660.21 17,508 15,014 49,286 11.92 4,1352014 135,870.43 32,379 27,767 116,256 11.93 9,7452017 23,210.08 970 832 23,771 11.94 1,991

23,780,251.95 14,840,858 12,726,889 12,480,178 1,056,882

HUNTINGTON COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1974 30,039.55 24,598 21,094 10,447 11.54 9051981 2,485.86 1,955 1,677 934 11.66 801982 20,176.52 15,762 13,517 7,669 11.67 6571984 34,309.06 26,404 22,643 13,382 11.70 1,1441985 20,512.65 15,662 13,431 8,107 11.71 6921987 3,692.71 2,770 2,375 1,502 11.74 128

Exhibit PAC/203 Spanos/137

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1989 6,306.36 4,640 3,979 2,643 11.76 2251990 43,932.64 31,983 27,427 18,702 11.77 1,5891992 97,966.54 69,665 59,742 43,123 11.79 3,6581994 217,831.77 150,788 129,309 99,414 11.81 8,4181997 16,433.40 10,844 9,299 7,956 11.83 6731998 2,104.07 1,362 1,168 1,041 11.84 881999 151,700.73 96,242 82,533 76,753 11.85 6,4772002 102,785.09 60,601 51,969 55,956 11.87 4,7142004 72,678.25 40,265 34,530 41,783 11.88 3,5172005 55,266.77 29,495 25,294 32,736 11.89 2,7532006 35,450.14 18,154 15,568 21,655 11.89 1,8212010 1,906,573.35 767,809 658,440 1,343,462 11.91 112,8012011 483,866.53 177,846 152,513 355,547 11.92 29,8282012 149,160.23 49,078 42,087 114,531 11.92 9,6082015 203,691.49 36,808 31,565 182,311 11.93 15,2822016 111,667.73 13,018 11,164 106,087 11.93 8,8922017 72,474.94 3,000 2,573 73,526 11.94 6,158

3,841,106.38 1,648,749 1,413,897 2,619,265 220,108

JIM BRIDGER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1974 9,407,433.91 8,307,333 7,265,280 2,612,525 7.80 334,9391977 649.00 567 496 186 7.83 241978 6,105.00 5,308 4,642 1,768 7.84 2261979 4,140.00 3,585 3,135 1,212 7.84 1551990 5,941.47 4,817 4,213 2,026 7.90 2561994 4,847.04 3,785 3,310 1,779 7.92 2251995 4,730.35 3,653 3,195 1,772 7.92 2241997 15,961.16 12,018 10,510 6,249 7.93 7882005 31,359.27 20,026 17,514 15,413 7.95 1,9392006 362,283.95 223,670 195,613 184,785 7.96 23,2142007 44,629.28 26,522 23,195 23,666 7.96 2,9732010 647,882.42 328,424 287,227 393,049 7.96 49,378

Exhibit PAC/203 Spanos/138

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

2011 52,970.48 24,857 21,739 33,880 7.97 4,2512014 203,686.58 65,002 56,848 157,023 7.97 19,7022017 38,835.65 2,407 2,105 38,672 7.97 4,852

10,831,455.56 9,031,974 7,899,024 3,474,004 443,146

JIM BRIDGER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1975 8,046,638.14 7,079,983 6,191,886 2,257,084 7.81 288,9991977 648.00 566 495 185 7.83 241978 6,105.00 5,308 4,642 1,768 7.84 2261979 4,140.00 3,585 3,135 1,212 7.84 1551980 204.00 176 154 60 7.85 81982 5,502.00 4,696 4,107 1,670 7.86 2121984 311.00 263 230 97 7.87 121989 14,661.00 11,978 10,476 4,919 7.90 6231990 32,698.74 26,508 23,183 11,151 7.90 1,4121994 4,847.04 3,785 3,310 1,779 7.92 2251995 4,730.36 3,653 3,195 1,772 7.92 2242005 331,136.88 211,460 184,935 162,759 7.95 20,4732006 45,231.87 27,926 24,423 23,070 7.96 2,8982007 9,830.23 5,842 5,109 5,213 7.96 6552009 157,254.21 84,877 74,230 90,887 7.96 11,4182010 46,015.81 23,326 20,400 27,917 7.96 3,5072011 50,107.55 23,513 20,564 32,049 7.97 4,0212013 58,087.48 21,884 19,139 41,853 7.97 5,2512014 122,815.01 39,194 34,278 94,678 7.97 11,8792017 242,891.90 15,055 13,167 241,870 7.97 30,348

9,183,856.22 7,593,578 6,641,057 3,001,992 382,570

Exhibit PAC/203 Spanos/139

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 3INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1976 6,468,964.08 5,670,170 4,958,917 1,833,495 7.82 234,4621977 648.00 566 495 185 7.83 241978 6,105.00 5,308 4,642 1,768 7.84 2261979 4,140.00 3,585 3,135 1,212 7.84 1551980 204.00 176 154 60 7.85 81990 5,941.46 4,817 4,213 2,026 7.90 2561994 4,847.04 3,785 3,310 1,779 7.92 2251995 4,730.37 3,653 3,195 1,772 7.92 2242001 25,097.49 17,699 15,479 10,873 7.94 1,3692003 37,790.67 25,496 22,298 17,382 7.95 2,1862004 21,690.59 14,262 12,473 10,302 7.95 1,2962005 23,732.48 15,155 13,254 11,665 7.95 1,4672007 311,780.00 185,284 162,042 165,327 7.96 20,7702008 82,992.37 47,185 41,266 45,876 7.96 5,7632010 99,175.89 50,274 43,968 60,167 7.96 7,5592011 581,245.02 272,752 238,539 371,769 7.97 46,6462015 68,570.10 17,139 14,989 57,009 7.97 7,1532016 17,178.60 2,841 2,485 15,553 7.97 1,951

7,764,833.16 6,340,147 5,544,854 2,608,221 331,740

JIM BRIDGER UNIT 4INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

1979 15,534,001.58 13,449,968 11,762,836 4,547,866 7.84 580,0851980 204.00 176 154 60 7.85 81982 5,502.00 4,696 4,107 1,670 7.86 2121984 311.00 263 230 97 7.87 121990 5,941.46 4,817 4,213 2,026 7.90 2561994 4,847.04 3,785 3,310 1,779 7.92 2251995 29,939.51 23,121 20,221 11,216 7.92 1,4162003 43,825.21 29,567 25,858 20,158 7.95 2,5362004 227,146.62 149,358 130,623 107,881 7.95 13,5702005 15,393.90 9,830 8,597 7,567 7.95 9522007 46,535.39 27,655 24,186 24,676 7.96 3,1002008 151,532.93 86,153 75,346 83,763 7.96 10,5232009 80,015.29 43,188 37,771 46,245 7.96 5,810

Exhibit PAC/203 Spanos/140

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 4INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -5

2010 27,919.19 14,153 12,378 16,937 7.96 2,1282012 489,897.87 208,900 182,696 331,697 7.97 41,6182016 132,172.06 21,859 19,117 119,664 7.97 15,014

16,795,185.05 14,077,489 12,311,642 5,323,302 677,465

JIM BRIDGER COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -4

1974 1,269,627.00 1,110,480 971,184 349,228 7.80 44,7731975 525,862.00 458,283 400,797 146,099 7.81 18,7071976 7,345,983.20 6,377,571 5,577,583 2,062,239 7.82 263,7131977 594.00 514 450 168 7.83 211978 458.00 394 345 132 7.84 171979 874,973.08 750,372 656,247 253,725 7.84 32,3631981 9,576.00 8,135 7,115 2,844 7.86 3621982 27,963.00 23,642 20,676 8,405 7.86 1,0691984 53,039.00 44,365 38,800 16,361 7.87 2,0791986 8,892.00 7,349 6,427 2,821 7.88 3581989 18,392.00 14,883 13,016 6,112 7.90 7741994 2,423.53 1,874 1,639 882 7.92 1111996 13,898.97 10,501 9,184 5,271 7.93 6651999 26,174.58 18,943 16,567 10,655 7.94 1,3422003 20,178.13 13,484 11,793 9,193 7.95 1,1562004 13,317.31 8,673 7,585 6,265 7.95 7882005 556,368.60 351,907 307,765 270,859 7.95 34,0702006 223,525.07 136,688 119,542 112,924 7.96 14,1862007 650,850.94 383,103 335,047 341,838 7.96 42,9442008 506,311.55 285,119 249,354 277,210 7.96 34,8252009 285,005.87 152,365 133,253 163,153 7.96 20,4972010 161,286.77 80,981 70,823 96,915 7.96 12,1752011 199,937.82 92,928 81,271 126,664 7.97 15,8932012 28,585.82 12,073 10,559 19,171 7.97 2,4052013 492,324.59 183,717 160,672 351,346 7.97 44,084

Exhibit PAC/203 Spanos/141

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -4

2014 147,331.55 46,570 40,728 112,496 7.97 14,1152015 14,681.32 3,635 3,179 12,090 7.97 1,5172017 3,111,700.93 191,031 167,069 3,069,100 7.97 385,082

16,589,262.63 10,769,580 9,418,669 7,834,164 990,091

NAUGHTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

1963 1,378,866.62 1,232,621 1,003,201 485,975 10.38 46,8181972 13,162.87 11,391 9,271 4,945 10.58 4671975 18,121.81 15,472 12,592 6,979 10.63 6571978 365,574.75 307,336 250,133 144,687 10.68 13,5471979 149,457.58 124,957 101,700 59,715 10.69 5,5861981 4,629.53 3,824 3,112 1,888 10.72 1761982 6,233.05 5,116 4,164 2,568 10.73 2391983 34,481.71 28,111 22,879 14,361 10.74 1,3371985 15,982.46 12,841 10,451 6,810 10.76 6331986 71,218.22 56,770 46,204 30,712 10.77 2,8521987 8,831.77 6,981 5,682 3,857 10.78 3581990 82,656.96 63,502 51,683 37,587 10.81 3,4771991 61,774.99 46,956 38,216 28,501 10.82 2,6341992 71,022.80 53,370 43,437 33,268 10.83 3,0721993 38,566.57 28,637 23,307 18,345 10.83 1,6941995 79,785.42 57,647 46,918 39,251 10.85 3,6181997 49,290.63 34,518 28,093 25,141 10.86 2,3151998 38,486.73 26,475 21,547 20,018 10.87 1,8421999 59,875.71 40,419 32,896 31,770 10.87 2,9232000 186,392.87 123,166 100,242 101,062 10.88 9,2892001 345,071.53 222,753 181,293 191,384 10.89 17,5742002 60,864.53 38,317 31,185 34,548 10.89 3,1722003 65,961.60 40,364 32,851 38,387 10.90 3,5222004 333,863.64 198,030 161,172 199,401 10.90 18,2942006 534,623.42 294,147 239,399 337,994 10.91 30,9802007 97,778.32 51,385 41,821 63,780 10.92 5,8412009 20,675.93 9,709 7,902 14,428 10.92 1,321

Exhibit PAC/203 Spanos/142

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

2012 15,885,824.91 5,708,374 4,645,909 12,510,782 10.93 1,144,6282014 262,392.79 68,239 55,538 227,846 10.94 20,8272017 621,909.29 29,331 23,872 647,790 10.95 59,159

20,963,379.01 8,940,759 7,276,670 15,363,779 1,408,852

NAUGHTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

1968 1,648,463.20 1,449,179 1,179,452 600,888 10.50 57,2271976 282,016.86 239,587 194,994 109,584 10.65 10,2901979 138,200.44 115,545 94,039 55,217 10.69 5,1651980 3,066.99 2,549 2,075 1,238 10.70 1161981 4,426.42 3,656 2,976 1,805 10.72 1681982 26,687.54 21,904 17,827 10,995 10.73 1,0251988 7,975.90 6,248 5,085 3,529 10.79 3271989 3,298.10 2,560 2,084 1,478 10.80 1371990 71,708.86 55,091 44,837 32,608 10.81 3,0161992 47,790.85 35,913 29,229 22,385 10.83 2,0671993 19,032.15 14,132 11,502 9,053 10.83 8361995 77,060.80 55,679 45,316 37,910 10.85 3,4942001 101,543.15 65,549 53,349 56,318 10.89 5,1722002 101,339.76 63,799 51,924 57,522 10.89 5,2822003 454,510.73 278,128 226,362 264,510 10.90 24,2672004 172,713.01 102,444 83,377 103,153 10.90 9,4642005 40,719.45 23,305 18,967 25,010 10.91 2,2922006 1,233,308.81 678,561 552,265 779,709 10.91 71,4672009 32,500.15 15,261 12,421 22,680 10.92 2,0772010 98,338.22 42,910 34,923 71,282 10.93 6,5222011 23,883,684.23 9,553,980 7,775,756 18,018,623 10.93 1,648,5472014 106,399.08 27,671 22,521 92,390 10.94 8,4452015 146,559.08 29,251 23,807 134,477 10.94 12,2922016 1,440,030.10 185,182 150,715 1,404,517 10.95 128,2662017 28,343.51 1,337 1,088 29,523 10.95 2,696

30,169,717.39 13,069,421 10,636,890 21,946,405 2,010,657

Exhibit PAC/203 Spanos/143

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

1971 3,890,976.30 3,381,386 2,752,029 1,450,225 10.56 137,3321975 7,004.61 5,980 4,867 2,698 10.63 2541979 132,761.33 110,998 90,339 53,044 10.69 4,9621980 3,431.99 2,853 2,322 1,385 10.70 1291981 3,522,981.01 2,910,154 2,368,505 1,436,315 10.72 133,9851982 47,543.68 39,022 31,759 19,588 10.73 1,8261983 14,840.48 12,099 9,847 6,181 10.74 5761984 13,834.73 11,199 9,115 5,827 10.75 5421986 25,750.00 20,526 16,706 11,104 10.77 1,0311987 10,288.26 8,132 6,618 4,493 10.78 4171988 92,014.01 72,085 58,668 40,707 10.79 3,7731990 119,966.44 92,165 75,011 54,553 10.81 5,0471991 1,299.08 987 803 600 10.82 551993 34,041.99 25,278 20,573 16,192 10.83 1,4951996 74,505.90 53,021 43,153 37,314 10.86 3,4361999 44,302.47 29,906 24,340 23,507 10.87 2,1632001 53,067.40 34,256 27,880 29,433 10.89 2,7032003 160,774.05 98,382 80,071 93,565 10.90 8,5842004 164,212.49 97,402 79,273 98,076 10.90 8,9982005 97,628.78 55,876 45,476 59,963 10.91 5,4962006 573,390.46 315,477 256,759 362,502 10.91 33,2272007 281,364.65 147,865 120,344 183,530 10.92 16,8072008 57,679.32 28,767 23,413 38,881 10.92 3,5612009 476,493.14 223,743 182,099 332,513 10.92 30,4502011 529,420.12 211,779 172,362 399,412 10.93 36,5432014 82,509.82 21,458 17,464 71,646 10.94 6,5492015 927,601.22 185,134 150,676 851,133 10.94 77,800

11,439,683.73 8,195,930 6,670,472 5,684,386 527,741

NAUGHTON COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

1963 88,700.09 79,292 64,534 31,262 10.38 3,0121966 17,737.18 15,702 12,779 6,377 10.46 6101968 393.54 346 282 143 10.50 141971 27,590.92 23,977 19,514 10,284 10.56 974

Exhibit PAC/203 Spanos/144

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

NAUGHTON COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2028NET SALVAGE PERCENT.. -8

1974 627.87 539 439 239 10.61 231980 4,223.31 3,511 2,858 1,704 10.70 1591982 127,397.90 104,563 85,101 52,488 10.73 4,8921984 1,283.25 1,039 846 540 10.75 501985 246,810.08 198,298 161,390 105,165 10.76 9,7741986 4,725.97 3,767 3,066 2,038 10.77 1891987 76,891.95 60,780 49,467 33,576 10.78 3,1151988 189,998.75 148,847 121,143 84,056 10.79 7,7901990 7,983.36 6,133 4,992 3,631 10.81 3361992 66,901.71 50,274 40,917 31,337 10.83 2,8941996 18,846.10 13,412 10,916 9,438 10.86 8691997 87,639.62 61,374 49,951 44,700 10.86 4,1162003 84,174.12 51,509 41,922 48,986 10.90 4,4942004 71,453.23 42,382 34,494 42,676 10.90 3,9152005 460,379.61 263,491 214,449 282,761 10.91 25,9182006 81,172.96 44,661 36,349 51,318 10.91 4,7042007 150,682.21 79,188 64,449 98,288 10.92 9,0012008 97,542.56 48,649 39,594 65,752 10.92 6,0212009 232,515.68 109,181 88,860 162,257 10.92 14,8592010 704,027.71 307,204 250,026 510,324 10.93 46,6902011 2,849.84 1,140 928 2,150 10.93 1972012 110,743.27 39,794 32,387 87,215 10.93 7,9792013 93,781.93 29,286 23,835 77,449 10.94 7,0792014 169,956.62 44,200 35,973 147,580 10.94 13,4902016 311,214.15 40,021 32,572 303,539 10.95 27,7202017 56,550.44 2,667 2,171 58,904 10.95 5,379

3,594,795.93 1,875,227 1,526,202 2,356,178 216,263

WYODAK PLANTINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

1978 18,294,538.98 15,129,876 13,618,776 5,041,654 8.79 573,5671990 494,859.11 378,850 341,012 163,744 8.88 18,4401991 51,095.06 38,765 34,893 17,224 8.88 1,9401992 25,754.95 19,346 17,414 8,856 8.89 9962001 25,997.66 17,102 15,394 11,124 8.93 1,246

Exhibit PAC/203 Spanos/145

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

WYODAK PLANTINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

2002 27,800.60 17,884 16,098 12,259 8.93 1,3732003 25,744.17 16,156 14,542 11,717 8.93 1,3122005 17,470.37 10,330 9,298 8,521 8.94 9532006 127,062.77 72,499 65,258 64,346 8.94 7,1982007 328,167.16 179,667 161,723 173,008 8.95 19,3312008 31,086.09 16,234 14,613 17,095 8.95 1,9102009 62,867.48 31,065 27,962 36,162 8.95 4,0402010 1,107,123.74 512,235 461,075 668,191 8.95 74,6582011 6,979,258.96 2,974,253 2,677,199 4,441,645 8.96 495,7192012 17,212.69 6,640 5,977 11,580 8.96 1,2922013 461,630.96 156,487 140,858 330,006 8.96 36,8312014 39,280.96 11,185 10,068 29,999 8.96 3,3482016 489,653.40 71,146 64,040 435,406 8.97 48,5402017 14,332.20 757 681 13,937 8.97 1,554

28,620,937.31 19,660,477 17,696,882 11,496,474 1,294,248

BLUNDELL GEOTHERMAL UNIT 1INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -9

1984 4,300,583.16 2,927,100 2,616,131 2,071,505 19.06 108,6831992 6,836.65 4,162 3,720 3,732 19.34 1931994 11,750.64 6,898 6,165 6,643 19.39 3431998 77,200.65 41,394 36,996 47,152 19.50 2,4181999 5,831.13 3,043 2,720 3,636 19.52 1862004 260,175.91 113,851 101,756 181,836 19.62 9,2682005 10,041.24 4,194 3,748 7,197 19.64 3662006 66,526.26 26,386 23,583 48,931 19.65 2,4902009 161,893.17 52,441 46,870 129,594 19.70 6,5782012 12,062.36 2,828 2,528 10,620 19.74 5382015 132,503.14 15,975 14,278 130,151 19.78 6,580

5,045,404.31 3,198,272 2,858,494 2,640,997 137,643

Exhibit PAC/203 Spanos/146

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PACIFICORPOREGON

ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

BLUNDELL GEOTHERMAL UNIT 2INTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -8

2007 2,453,737.00 909,015 812,443 1,837,593 19.67 93,421

2,453,737.00 909,015 812,443 1,837,593 93,421

BLUNDELL GEOTHERMAL STEAM FIELDINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -7

2014 1,033,795.62 163,944 192,313 913,848 19.77 46,224

1,033,795.62 163,944 192,313 913,848 46,224

BLUNDELL GEOTHERMAL COMMONINTERIM SURVIVOR CURVE.. IOWA 80-R2.5PROBABLE RETIREMENT YEAR.. 12-2037NET SALVAGE PERCENT.. -8

2012 42,332.23 9,835 8,790 36,929 19.74 1,871

42,332.23 9,835 8,790 36,929 1,871

488,876,292.21 330,420,061 283,878,224 229,443,176 25,369,646

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.0 5.19

Exhibit PAC/203 Spanos/147

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PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CHOLLA UNIT 4INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 4-2025NET SALVAGE PERCENT.. -4

1981 2,761,912.34 2,286,393 1,765,633 1,106,756 6.71 164,9411984 18,096.83 14,786 11,418 7,402 6.74 1,0981987 927.00 746 576 388 6.77 571988 15,918.79 12,736 9,835 6,720 6.77 9931999 51,636.72 37,269 28,780 24,922 6.87 3,6282004 242,806.19 159,422 123,111 129,407 6.92 18,7002006 11,012.56 6,832 5,276 6,177 6.94 8902009 873,617.78 478,613 369,602 538,961 6.98 77,2152011 118,469.78 56,974 43,997 79,211 7.01 11,300

4,094,397.99 3,053,771 2,358,229 1,899,945 278,822

COLSTRIP GENERATING STATIONINTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2027NET SALVAGE PERCENT.. -6

1987 23,327.36 17,650 15,714 9,013 8.95 1,0071988 19,117.74 14,355 12,781 7,484 8.97 8341989 5,897.82 4,395 3,913 2,339 8.98 2601990 43,044.30 31,801 28,313 17,314 9.00 1,9241992 60,638.75 43,976 39,153 25,124 9.03 2,7821993 3,468.91 2,489 2,216 1,461 9.05 1611994 61,732.63 43,815 39,010 26,427 9.06 2,9171995 426.30 299 266 186 9.08 201996 2,958.36 2,048 1,823 1,312 9.09 1441997 48,106.64 32,825 29,225 21,768 9.11 2,3892000 11,888.29 7,710 6,864 5,737 9.16 6262012 728.87 270 240 532 9.42 562015 77,142.70 16,313 14,524 67,247 9.51 7,0712016 56,761.90 7,884 7,019 53,148 9.55 5,5652017 27,810.16 1,431 1,274 28,205 9.60 2,938

443,050.73 227,261 202,336 267,298 28,694

Exhibit PAC/203 Spanos/148

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PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

CRAIG UNIT 1INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2025NET SALVAGE PERCENT.. -2

1980 226,240.00 181,030 173,661 57,104 7.25 7,8761988 15,143.00 11,629 11,156 4,290 7.34 5842010 11,395.01 5,518 5,293 6,330 7.60 833

252,778.01 198,177 190,110 67,724 9,293

GRAIG COMMONINTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2026NET SALVAGE PERCENT.. -2

1979 831,622.94 650,824 624,332 223,923 8.03 27,8861989 3,197.00 2,364 2,268 993 8.17 1221993 13,572.49 9,689 9,295 4,549 8.23 5531994 1,844.64 1,303 1,250 632 8.24 772001 9,588.23 6,114 5,865 3,915 8.33 4702002 35,562.88 22,186 21,283 14,991 8.35 1,7952008 58,516.78 29,914 28,696 30,991 8.45 3,6682015 33,611.63 7,425 7,123 27,161 8.61 3,155

987,516.59 729,819 700,112 307,155 37,726

DAVE JOHNSTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1997 2,674.50 2,072 1,771 984 5.68 173

2,674.50 2,072 1,771 984 173

DAVE JOHNSTON UNIT 3INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1999 240,204.09 181,933 155,492 91,918 5.69 16,154

240,204.09 181,933 155,492 91,918 16,154

Exhibit PAC/203 Spanos/149

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PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

DAVE JOHNSTON UNIT 4INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1997 396,430.86 307,133 262,496 145,828 5.68 25,6742007 196,671.96 126,441 108,065 94,507 5.75 16,4362017 6,224.18 493 421 5,990 5.88 1,019

599,327.00 434,067 370,982 246,325 43,129

DAVE JOHNSTON COMMONINTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -3

1960 23,188.76 20,624 17,627 6,258 5.43 1,1521964 39,006.83 34,510 29,494 10,683 5.46 1,9571968 2,544.92 2,237 1,912 709 5.49 1291972 141,560.35 123,500 105,551 40,256 5.52 7,2931985 19,616.41 16,456 14,064 6,141 5.61 1,0951997 6,642.22 5,146 4,398 2,443 5.68 4302001 1,045,729.04 770,741 658,725 418,376 5.70 73,3992002 152,572.30 110,608 94,533 62,617 5.71 10,9662003 101,432.06 72,190 61,698 42,777 5.72 7,4782004 3,983.70 2,777 2,373 1,730 5.73 3022006 2,725,516.17 1,808,282 1,545,474 1,261,808 5.74 219,8272007 119,328.74 76,717 65,567 57,341 5.75 9,9722010 3,175,148.76 1,787,831 1,527,995 1,742,408 5.78 301,4552016 136,629.04 28,068 23,989 116,739 5.86 19,9212017 8,333.87 660 564 8,020 5.88 1,364

7,701,233.17 4,860,347 4,153,965 3,778,305 656,740

GADSBY UNIT 1INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -10

1951 21,261.95 17,282 22,223 1,165 11.23 104

21,261.95 17,282 22,223 1,165 104

Exhibit PAC/203 Spanos/150

Page 152: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

GADSBY UNIT 2INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -10

1952 12,702.95 10,298 13,242 731 11.28 65

12,702.95 10,298 13,242 731 65

GADSBY UNIT 3INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -10

1955 46,931.11 37,762 48,557 3,067 11.41 269

46,931.11 37,762 48,557 3,067 269

GADSBY COMMONINTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2032NET SALVAGE PERCENT.. -12

1987 1,062.79 742 954 236 12.66 191994 276,551.57 177,607 228,381 81,356 12.90 6,3072001 11,920.13 6,655 8,558 4,793 13.14 3652004 87,548.24 44,522 57,250 40,804 13.25 3,080

377,082.73 229,526 295,143 127,190 9,771

HAYDEN UNIT 1INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1965 1,206.12 1,045 965 253 5.47 461982 29,377.00 24,450 22,579 7,091 5.59 1,2691984 2,807.00 2,319 2,142 694 5.60 1241991 5,129.00 4,091 3,778 1,402 5.64 2491994 211,557.92 165,161 152,524 61,149 5.66 10,804

250,077.04 197,066 181,988 70,590 12,492

Exhibit PAC/203 Spanos/151

Page 153: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HAYDEN UNIT 2INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1976 192,832.01 163,429 150,925 43,835 5.55 7,8981981 13,831.00 11,553 10,669 3,300 5.58 5911982 18,396.00 15,311 14,140 4,440 5.59 794

225,059.01 190,293 175,734 51,576 9,283

HAYDEN COMMONINTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2023NET SALVAGE PERCENT.. -1

1965 32,352.54 28,024 25,880 6,796 5.47 1,2421976 121,517.51 102,989 95,109 27,623 5.55 4,9771978 8,302.00 6,999 6,464 1,922 5.56 3462017 2,504.56 195 180 2,350 5.88 400

164,676.61 138,207 127,633 38,690 6,965

HUNTER UNIT 1INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -4

1978 706,506.08 525,417 454,006 280,760 10.28 27,3112005 29,368.18 15,044 12,999 17,544 10.91 1,6082007 66,650.31 31,372 27,108 42,208 10.97 3,848

802,524.57 571,833 494,114 340,512 32,767

HUNTER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -4

1983 1,437,798.31 1,039,001 897,787 597,523 10.40 57,4541990 7,326.26 5,004 4,324 3,295 10.56 3121991 89.13 60 52 41 10.58 41992 10,779.54 7,206 6,227 4,984 10.61 470

Exhibit PAC/203 Spanos/152

Page 154: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTER UNIT 2INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -4

2005 53,991.35 27,658 23,899 32,252 10.91 2,9562013 51,257.82 14,355 12,404 40,904 11.18 3,6592017 72,343.12 3,040 2,627 72,610 11.40 6,369

1,633,585.53 1,096,324 947,319 751,610 71,224

HUNTER UNITS 1 AND 2 COMMONINTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -4

1978 115,934.28 86,218 74,500 46,072 10.28 4,4821980 628,648.50 462,527 399,664 254,131 10.33 24,6011989 11,189.09 7,714 6,666 4,971 10.54 4721991 17,536.77 11,857 10,245 7,993 10.58 7551996 21,534.48 13,665 11,808 10,588 10.69 9901999 15,138.17 9,119 7,880 7,864 10.76 7312006 13,920.64 6,856 5,924 8,553 10.94 782

823,901.93 597,956 516,686 340,172 32,813

HUNTER UNITS 1, 2 AND 3 COMMONINTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -4

2004 210,490.09 111,721 96,537 122,373 10.88 11,2482005 81,814.17 41,910 36,214 48,873 10.91 4,4802006 13,298.98 6,549 5,659 8,172 10.94 7472008 159,189.39 71,100 61,437 104,120 11.00 9,4652013 2,661.16 745 644 2,124 11.18 190

467,453.79 232,025 200,490 285,662 26,130

Exhibit PAC/203 Spanos/153

Page 155: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUALYEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1) (2) (3) (4) (5) (6) (7)

HUNTINGTON UNIT 1INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1977 411,471.48 310,550 266,315 165,730 10.25 16,1691992 163,637.58 110,439 94,708 77,112 10.61 7,2682006 79,387.15 39,472 33,850 49,507 10.94 4,5252007 35,345.36 16,797 14,404 22,708 10.97 2,0702009 24,148.00 10,246 8,787 16,569 11.03 1,5022013 517,373.10 146,284 125,447 417,795 11.18 37,370

1,231,362.67 633,788 543,510 749,421 68,904

HUNTINGTON UNIT 2INTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1974 318,662.89 243,807 209,079 125,517 10.17 12,3421991 109,852.11 74,989 64,307 51,037 10.58 4,8241992 88,457.06 59,699 51,195 41,685 10.61 3,9291994 58,481.61 38,531 33,043 28,363 10.65 2,6632010 395,807.23 156,111 133,874 281,723 11.07 25,449

971,260.90 573,137 491,498 528,326 49,207

HUNTINGTON COMMONINTERIM SURVIVOR CURVE.. IOWA 45-L0PROBABLE RETIREMENT YEAR.. 12-2029NET SALVAGE PERCENT.. -5

1977 761.52 575 493 307 10.25 301978 516.35 388 333 209 10.28 201999 130,576.77 79,410 68,099 69,007 10.76 6,4132004 6,509.53 3,488 2,991 3,844 10.88 3532006 2,751.15 1,368 1,173 1,716 10.94 1572007 129,384.67 61,486 52,728 83,126 10.97 7,5782009 298,125.26 126,499 108,480 204,551 11.03 18,5452011 48,187.37 17,443 14,958 35,638 11.10 3,2112014 46,401.98 10,909 9,355 39,367 11.23 3,5062016 23,791.02 2,782 2,386 22,595 11.33 1,994

687,005.62 304,348 260,996 460,360 41,807

Exhibit PAC/203 Spanos/154

Page 156: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -4

1974 274,047.00 228,292 199,655 85,353 7.18 11,888 1988 30,157.00 23,612 20,650 10,713 7.34 1,460 1996 9,523.10 6,956 6,083 3,821 7.42 515

313,727.10 258,860 226,389 99,887 13,863

JIM BRIDGER UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -4

1975 158,803.00 131,893 115,348 49,807 7.19 6,927 1988 30,156.00 23,611 20,649 10,713 7.34 1,460 1996 9,523.09 6,956 6,083 3,821 7.42 515

198,482.09 162,460 142,081 64,340 8,902

JIM BRIDGER UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -4

1976 152,807.00 126,514 110,644 48,275 7.20 6,705 1988 30,155.00 23,611 20,649 10,712 7.34 1,459 1996 9,523.09 6,956 6,083 3,821 7.42 515

192,485.09 157,081 137,377 62,807 8,679

JIM BRIDGER UNIT 4 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -4

1979 1,204,233.00 986,705 862,935 389,467 7.23 53,868 1993 34,793.48 26,215 22,927 13,259 7.39 1,794 1996 9,523.10 6,956 6,083 3,821 7.42 515

1,248,549.58 1,019,876 891,945 406,547 56,177

Exhibit PAC/203 Spanos/155

Page 157: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7)

JIM BRIDGER COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2025 NET SALVAGE PERCENT.. -4

1974 6,570.33 5,473 4,786 2,047 7.18 285 1975 6,529.00 5,423 4,743 2,047 7.19 285 1976 48,851.33 40,446 35,373 15,433 7.20 2,143 1986 487,006.19 386,120 337,686 168,800 7.31 23,092 1996 9,084.21 6,636 5,804 3,644 7.42 491 1997 122,523.37 88,415 77,324 50,100 7.43 6,743 2001 21,178.49 14,373 12,570 9,456 7.47 1,266 2007 65,589.51 37,811 33,068 35,145 7.55 4,655 2009 136,222.69 71,485 62,518 79,153 7.58 10,442 2010 348,701.16 172,179 150,581 212,068 7.60 27,904 2012 485,945.47 202,947 177,490 327,893 7.63 42,974 2013 73,879.79 27,358 23,926 52,909 7.65 6,916 2015 98,789.09 24,336 21,283 81,457 7.70 10,579 2017 1,034,390.44 63,890 55,876 1,019,890 7.76 131,429

2,945,261.07 1,146,892 1,003,029 2,060,043 269,204

NAUGHTON UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -7

1963 95,888.60 79,135 64,406 38,195 9.21 4,147

95,888.60 79,135 64,406 38,195 4,147

NAUGHTON UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -7

1968 279,758.20 227,712 185,329 114,012 9.33 12,220 1983 64,888.11 49,514 40,298 29,132 9.65 3,019 1984 44,225.34 33,534 27,293 20,029 9.67 2,071

388,871.65 310,760 252,920 163,173 17,310

Exhibit PAC/203 Spanos/156

Page 158: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7)

NAUGHTON UNIT 3 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -8

1971 204,643.87 166,559 135,559 85,457 9.39 9,101 2005 1,661.21 923 751 1,043 10.09 103

206,305.08 167,482 136,310 86,499 9,204

NAUGHTON COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2028 NET SALVAGE PERCENT.. -8

1994 20,143.48 14,089 11,467 10,288 9.87 1,042 2007 156,555.13 80,156 65,237 103,842 10.14 10,241 2008 32,736.81 15,949 12,981 22,375 10.16 2,202 2009 1,387,896.90 637,449 518,805 980,124 10.19 96,185 2010 42,999.65 18,422 14,993 31,446 10.22 3,077

1,640,331.97 766,065 623,482 1,148,077 112,747

WYODAK PLANT INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2026 NET SALVAGE PERCENT.. -2

1978 156,315.29 122,813 110,547 48,895 8.02 6,097 1989 4,628.31 3,422 3,080 1,641 8.17 201 1997 4,898.66 3,337 3,004 1,993 8.28 241 2002 304,814.78 190,163 171,170 139,741 8.35 16,735 2004 23,139.91 13,733 12,361 11,241 8.38 1,341 2005 8,380.49 4,828 4,346 4,202 8.39 501 2009 408,948.61 198,090 178,306 238,822 8.47 28,196 2011 300,258.50 126,147 113,548 192,716 8.51 22,646 2014 25,397.34 7,196 6,477 19,428 8.58 2,264 2017 48,879.05 2,661 2,395 47,461 8.69 5,462

1,285,660.94 672,390 605,235 706,139 83,684

Exhibit PAC/203 Spanos/157

Page 159: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACIFICORPOREGON

ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2017

ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7)

BLUNDELL GEOTHERMAL UNIT 1 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7

1984 510,649.39 312,991 279,740 266,655 15.72 16,963 1998 45,209.06 22,394 20,015 28,359 16.52 1,717 2006 52,174.90 19,582 17,502 38,325 17.01 2,253 2013 32,757.35 6,407 5,726 29,324 17.57 1,669 2017 66,890.15 1,817 1,624 69,948 18.04 3,877

707,680.85 363,191 324,607 432,612 26,479

BLUNDELL GEOTHERMAL UNIT 2 INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7

2007 545,275.12 193,949 173,344 410,100 17.07 24,025

545,275.12 193,949 173,344 410,100 24,025

BLUNDELL GEOTHERMAL STEAM FIELD INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -6

2014 125,101.43 19,846 23,280 109,328 17.67 6,187

125,101.43 19,846 23,280 109,328 6,187 BLUNDELL GEOTHERMAL COMMON INTERIM SURVIVOR CURVE.. IOWA 45-L0 PROBABLE RETIREMENT YEAR.. 12-2037 NET SALVAGE PERCENT.. -7

1984 74,760.16 45,823 40,955 39,038 15.72 2,483

74,760.16 45,823 40,955 39,038 2,483

32,004,449.22 19,881,102 17,097,490 16,235,511 2,075,623

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.8 6.49

Exhibit PAC/203 Spanos/158

Page 160: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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58

Exhibit PAC/203 Spanos/159

Page 161: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/160

Page 162: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/161

Page 163: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACI

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Exhibit PAC/203 Spanos/162

Page 164: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

PACI

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Exhibit PAC/203 Spanos/163

Page 165: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/164

Page 166: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Page 167: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/166

Page 168: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/167

Page 169: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/168

Page 170: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/169

Page 171: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/170

Page 172: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/171

Page 173: BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON …€¦ · Docket No. UM ___ Exhibit PAC/203 Witness: John J. Spanos BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON PACIFICORP _____

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Exhibit PAC/203 Spanos/172