NEVADA POWER COMPANY d/b/a NV Energy
BEFORE THE PUBLIC UTILITIES COMMISSION OF NEVADA
IN THE MATTER of the Application of NEVADA ) POWER COMPANY, d/b/a NV Energy, filed ) pursuant to NRS 704.110 (3) and (4), addressing its ) annual revenue requirement for general rates ) charged to all classes of customers. ) ______) Docket No. 20- 06____
VOLUME 16 of 25
Responses to Master Data Requests
Master Data Request 01 through 34
Recorded Test Year ended December 31, 2019 Certification Period ended May 31, 2020 Expected Change in Circumstance Period ending December 31, 2020 Index
Page 2 of 316 Nevada Power Company d/b/a NV Energy
Responses to Master Data Requests Volume 16 of 25
Index Page 1 of 2
MDR No. Description Page No. 1 Electronic Media 5 2 Work papers and Exhibits 6 3 Data Requests 7 4 Organization Chart 8 MDR 4 Attachment 1 9 5 Organization Chart with Departments 10 MDR 5 Attachment 1 11 6 Federal or State Action 12 7 Financial Reports 14 MDR 7 Attachment 1 15 MDR 7 Attachment 2 16 MDR 7 Attachment 3 102 MDR 7 Attachment 4 109 MDR 7 Attachment 5-8 115 8 Stock Offerings 116 9 Board of Director Meeting Minutes 117 10 Management Letters 118 11 Management and Operations Audit 119 12 Internal Audit 120 13 Federal Regulatory Agency Audits 124 14 State Regulatory Agency Audits 125 15 Federal Regulatory Agency 126 16 State Regulatory Agency 142 17 Accounting Manuals and Policies 168 18 Chart of Accounts 169 MDR 18 Attachment 1 170 19 New Accounts 241 MDR 19 Attachment 1 242 20 Trial Balance 253 MDR 20 Attachment 1 254 21 General Ledger 255 MDR 21 Attachment 1 256 22 Financial Books and Records 257 23 Monthly Operating and Financial Reports 258 MDR 23 Attachments 1-12 259 24 Abnormal or Non-recurring Charges or Credits 260 25 Fiscal Year-End Adjusting Entries 261 26 Outside Auditor Journal Entries 262 27 Operating Plans 263 MDR 27 Attachment 1 Confidential 264
Page 3 of 316 Nevada Power Company d/b/a NV Energy
Responses to Master Data Requests Volume 16 of 25
Index Page 2 of 2
MDR No. Description Page No. 28 Operating Budget Instructions 265 MDR 28 Attachment 1 Confidential 266 29 Budget to Actual Reports 267 MDR 29 Attachment 1-12 Confidential 268 30 Capitalized Expenditures 269 MDR 30 Attachment 1 271 31 Wage Loading Factors 272 MDR 31 Attachment 1 273 32 Affiliated Companies 274 MDR 32 Attachment 1 276 33 Expense Allocation From Affiliates To Applicant 284 MDR 33 Attachment 1 285 34 Expense Allocation From Applicant To Affiliate 294 MDR 34 Attachment 1 296
Page 4 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 01E RESPONDER: Bowman, Karen
REQUEST:
Electronic Media. Provide electronic copies of all testimony, schedules and work papers contained in the filing.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
Electronic copies of all testimony, schedules, and work papers will be provided at the time the filing is made. All confidential material will be provided separately upon execution of a protective agreement.
Page 5 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 02E RESPONDER: Bowman, Karen
REQUEST:
Work papers and Exhibits. Provide a complete, fully indexed and cross-referenced set of work papers supporting the testimony and exhibits of each company-sponsored witness.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
Please refer to the CD included with the filing.
Page 6 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 03E RESPONDER: Bowman, Karen
REQUEST:
Data Requests. Provide to the BCP and Staff copies of data requests and responses provided to any interveners, both formal and informal, including on-site requests.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
Copies of responses to all intervener data requests, formal, informal, and on-site, will be provided to Staff and the BCP. Confidential material will be provided separately upon execution of a protective agreement.
Page 7 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 04E RESPONDER: Morley, Daniel
REQUEST:
Organization Chart. Provide a structural organization chart of the company, its affiliates, its subsidiaries, its parent or holding company and all parent or holding company affiliates. Include partnerships, LLCs or other legal entities.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
See attachment.
Page 8 of 316 BHE Organization Chart – NV Energy
Berkshire Hathaway Energy Company
100%
NVE Holdings, LLC
100%
NV Energy, Inc.
100% 100% 100%
Sierra Pacific Power d/b/a Nevada Power Lands of Sierra, Inc. Company NV Energy Company
100% 100%
Sierra Gas Holdings Commonsite, Inc. Company
100%
NVE Insurance Company, Inc. 20-06XXX; MDR04E Page 9 of316 NV Energy Charitable Foundation Attach 01
Page 4 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 05E RESPONDER: Holder, Lisa
REQUEST:
Organization Chart of Applicant. Provide an organization chart showing the departments within the company and, within each department, job titles and positions from the lowest to highest level of management.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
Please see the attached Organization Chart, which is current as of the end of the test period, December 31, 2019.
Page 10 of 316 MDR 05 Attachment Voluminous Provided on CD
Page 11 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 06E RESPONDER: Caviglia, Justina
REQUEST:
Federal or State Action. State any major change in federal or state legislation, regulation or court decision since the last general rate case or three years, whichever is less, which has a significant impact on the level of revenue requirement in the test period. Provide a copy of the relevant legislation, regulation or court decision.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
Federal Legislation: The Tax Reform and Jobs Act of 2017; PL 115-97, 131 Stat. 2054 (2017).
Federal Regulation: See, the Company’s response to MDR 15 for a list of all FERC rulemakings having a material impact on the Company. FERC rulemakings can be searched on the FERC’s website, http://www.ferc.gov/docs-filing/ferconline.asp.
State Legislation: Below is a listing of Key Enrolled Bills From the 2019 Legislative Session. Copies of this legislation are available at https://www.leg.state.nv.us/App/NELIS/REL/80th2019:
Bill # 2019 Key Enrolled Bills AB 54 Energy efficiency. AB465 Establishes the Expanded Solar Access Program. SB154 Establishes the State of Nevada’s policy to support Renewable Natural Gas. SB254 Expands the reporting requirements on carbon reduction. SB298 Revises the partial tax abatements for certain renewable energy facilities.
Page 12 of 316 SB299 Revises provisions relating to the Electric Vehicle Infrastructure Demonstration Program to include electric school buses. SB300 Alternative Rate Making. SB329 Establishes the Natural Resource Disaster Plan. SB358 Revises Renewable Energy Portfolio Standard. SB547 Amends NRS 704B and provides provisions for providers of new electric resources.
From the 2017 Nevada Legislative Session: The “As Enrolled” text of each of the following statutes can be found at http://www.leg.state.nv.us/Session/79th2017/:
Bill # 2017 Key Enrolled Bills AB5 PACE Financing. AB160 Energy Efficiency; Window replacements in state buildings. AB223 Allocation of 5% of DSM to low income customers. AB380 Authorizes recording of certain real property documents and limits the action constituting an easement by prescription. AB399 Establishes the Nevada State Infrastructure Bank. AB405 Net metering and consumer protection. AB452 Study on Energy Choice impacts. AB471 Creation of Cyber Security Office. SB65 Changes to integrated resource plan filings. SB145 Reallocates RenewableGenerations incentive dollars. SB146 Establishes requirement for distributed energy resource plan filing. SB150 Demand Side Management. SB204 Storage. SB314 Residential Wind. SB407 Green Energy Fund created.
State Regulation: Please see the response to MDR 16. All orders are posted on the Commission’s website, http://puc.nv.gov/
Court Decisions: See the response to MDR 60 for a list of court actions for which expenditures have been incurred during the test period.
Page 13 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 07E RESPONDER: Morley, Daniel
REQUEST:
Financial Reports. Provide the following: a. The most recent SEC Form 10-K. b. The most recent Shareholder's Report. c. The most recent Proxy Statement. d. SEC Form 8-Ks issued during the test period. e. SEC Form 10-Qs issued during the test period. f. The most recent filing made with the FERC (Form 1) or FCC (ARMIS 43-02).
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: Eight
RESPONSE: a. 2019 Form 10-K - February 21, 2020 (Attachment 1) b. N/A – In December 2013, Nevada Power became a wholly owned subsidiary of Berkshire Hathaway Energy Company. Therefore, there is no longer a Shareholder’s Report. c. N/A – In December 2013, Nevada Power became a wholly owned subsidiary of Berkshire Hathaway Energy Company. Therefore, there is no longer a Proxy Statement. d. Form 8-K’s filed on: January 28, 2019 – Debt Issuance (Attachment 2) March 28, 2019 – 2019 Fixed-Income Investor Conference (Attachment 3) November 8, 2019 – EEI Financial Conference (Attachment 4) e. Form 10-Q’s filed on: Q1 - May 6, 2019 (Attachment 5) Q2 - August 5, 2019 (Attachment 6) Q3 - November 4, 2019 (Attachment 7) f. FERC Form 1 (2018) (Attachment 8)
Page 14 of 316 MDR 07 Attachment 1 Voluminous Provided on CD
Page 15 of 316 20-06XXX; MDR 07E Attach 02
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************************************************************************************************ * IMPORTANT: Please note the information in the submission header MUST match the information * * on the cover page of your filing. The SEC accepts or suspends filings based upon the * * information in the submission header. Please carefully check all tags and values, * * as well as the content of your EDGAR proof. * * * * REGISTRANT TRANSMISSION AUTHORIZATION * * * * [ ] I have reviewed the submission header and find it to be correct. * * [ ] I have reviewed the submission file and find it to be correct and complete. * * [ ] I have reviewed the electronic HTML proof and find all content including graphics and * * links to be correct. * * [ ] I authorize Toppan Merrill to transmit this filing to the SEC. * * [ ] I have reviewed the Series & Class (Contracts) Identifiers and find them to be correct * * and complete (if applicable). * * [ ] I have reviewed the document descriptions (on the page following the Submission Header * * in the PDF proof) and find it to be correct and complete. * * * * Printed Name: ______Date: ______Time: ______* * * * Signature: ______* * * ************************************************************************************************
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DOC 1
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549
FORM 8-K
CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
January 30, 2019 (January 28, 2019) Date of Report (Date of earliest event reported)
Exact name of registrant as specified in its charter; State or other jurisdiction of incorporation or IRS Employer Commission File Number organization Identification No. 000-52378 NEVADA POWER COMPANY 88-0420104 (A Nevada Corporation) 6226 West Sahara Avenue Las Vegas, Nevada 89146
(702) 402-5000 (Registrant’s telephone number, including area code)
N/A (Former name or former address, if changed since last report.)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
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Item 8.01 Other Events.
On January 28, 2019, Nevada Power Company (the “Company”) entered into an Underwriting Agreement between the Company and the underwriters named therein regarding the issuance and sale of $500 million of the Company’s 3.700% General and Refunding Mortgage Notes, Series CC, due 2029 (the “Notes”). The Underwriting Agreement contains certain customary representations, warranties and covenants concerning the Company and the registration statement relating to the offering of the Notes. In addition, the Company has agreed to indemnify the Underwriters against certain liabilities, including liabilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended. The transaction closed on January 30, 2019.
The Company will pay interest on the Notes on May 1 and November 1 of each year, beginning on May 1, 2019. The Notes, which will be issued under and secured by the General and Refunding Mortgage Indenture, dated as of May 1, 2001, as amended and supplemented (the ‘‘G&R Indenture’’), between the Company and The Bank of New York Mellon Trust Company, N.A., as Trustee, will mature on May 1, 2029. The Company intends to use the net proceeds from the sale of the Notes to repay up to $500 million aggregate principal amount of the Company’s 7.125% General and Refunding Mortgage Notes, Series V, maturing in March 2019, and for general corporate purposes.
At any time prior to February 1, 2029, the Company may redeem the Notes at its option, in whole at any time or in part from time to time, at a redemption price equal to the greater of (a) 100% of the principal amount of the Notes being redeemed and (b) the sum of the present values of the remaining scheduled payments of principal and interest on the Notes being redeemed (excluding the portion of any such interest accrued to the date of redemption) discounted to the redemption date on a semi-annual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate (as defined in the Officer’s Certificate) plus 15 basis points, plus, in each case, accrued interest thereon to the date of redemption.
The foregoing discussion of the Notes is qualified in its entirety by reference to the Officer’s Certificate establishing the terms of the Notes under the G&R Indenture, a copy of which is attached hereto as Exhibit 4.1 and incorporated into this Item 8.01 by reference.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit No Description 1.1 Underwriting Agreement, dated January 28, 2019, between the Company and the underwriters named therein 4.1 Form of Officer’s Certificate establishing the terms of the Company’s 3.700% General and Refunding Mortgage Notes, Series CC, Due 2029 5.1 Opinion of Perkins Coie LLP 5.2 Opinion of Hutchison & Steffen, PLLC 25.1 Statement of Eligibility on Form T-1 under the Trust Indenture Act of 1939 of The Bank of New York Mellon Trust Company, N.A., as Trustee, under the General and Refunding Mortgage Indenture, dated as of May 1, 2001, between the Company and The Bank of New York Mellon Trust Company, N.A. (incorporated by reference to Exhibit 25.1 to the Company’s Current Report on Form 8-K, filed on April 12, 2018).
2
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
NEVADA POWER COMPANY (Registrant)
Dated: January 30, 2019 By: /s/ Michael E. Cole Michael E. Cole Vice President and Chief Financial Officer
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$500,000,000
3.700% General and Refunding Mortgage Notes,
Series CC, due 2029
NEVADA POWER COMPANY
UNDERWRITING AGREEMENT
January 28, 2019
BMO CAPITAL MARKETS CORP.
BNP PARIBAS SECURITIES CORP.
CIBC WORLD MARKETS CORP.
CITIGROUP GLOBAL MARKETS INC.
SUNTRUST ROBINSON HUMPHREY, INC.
c/o Citigroup Global Markets Inc. 388 Greenwich Street New York, New York 10013
as representatives of the several Underwriters named in Schedule A hereto.
Ladies and Gentlemen:
1. Introductory. Nevada Power Company, a Nevada corporation (the “Company”), proposes, subject to the terms and conditions stated herein, to issue and sell to the underwriters named in Schedule A attached hereto (collectively, the “Underwriters”), for whom BMO Capital Markets Corp., BNP Paribas Securities Corp., CIBC World Markets Corp., Citigroup Global Markets Inc. and SunTrust Robinson Humphrey, Inc. are acting as representatives (the “Representatives”), $500,000,000 principal amount of its 3.700% General and Refunding Mortgage Notes, Series CC, due 2029 (the “Offered Securities”) to be issued under that certain General and Refunding Mortgage Indenture, dated as of May 1, 2001 (the “Original Indenture”), between the Company and The Bank of New York Mellon Trust Company, N.A. (successor in trust to The Bank of New York Mellon, formerly The Bank of New York), as trustee (the “Trustee”), as amended and supplemented by various instruments including an officer’s certificate, to be dated the Closing Date (as defined herein) (the “Officer’s Certificate”), establishing the terms of the Offered Securities, such Original Indenture, as so amended and supplemented, being hereinafter called the “Indenture.”
On September 30, 2016, the Company filed with the Securities and Exchange Commission (the “Commission”) a registration statement on Form S-3 (File No. 333-213897) for the registration of securities, including the Offered Securities, under the United States Securities Act of 1933, as amended (the “Securities Act”), and the offer and sale thereof from time to time in accordance with Rule 415 of the rules and regulations of the Commission thereunder (the “Rules and Regulations) and for the qualification of the Indenture under the United States Trust Indenture
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Act of 1939, as amended (the “Trust Indenture Act”). As used herein, the term “Registration Statement” means, as of any particular time, such registration statement, including (a) any amendments thereto at such time, (b) the exhibits and schedules thereto at such time (if any) and (c) any prospectus filed with the Commission pursuant to Rule 424(b) under the Securities Act that, in accordance with Rule 430B under the Securities Act, is deemed to be a part thereof.
2. Representations and Warranties of the Company. The Company represents and warrants to, and agrees with, the several Underwriters that:
(a) (i) At the time the Registration Statement was filed with the Commission and at the time of the most recent amendment to the Registration Statement for purposes of complying with Section 10(a)(3) of the Securities Act, the Company met the requirements for use of Form S-3 under the Securities Act.
(ii) The Registration Statement was declared effective on October 18, 2016. No stop order suspending the effectiveness of the Registration Statement has been issued by the Commission, and no proceedings for that purpose have been instituted by the Commission or are pending or have been threatened by the Commission or, to the knowledge of the Company, are being contemplated by the Commission; and any request by the Commission for additional information has been complied with.
(iii) At the earliest time after filing of the Registration Statement that the Company made a bona fide offer (within the meaning of Rule 164(h)(2) under the Securities Act) of the Offered Securities, the Company was not an “ineligible issuer,” as defined in Rule 405 under the Securities Act.
(iv) All references in this Underwriting Agreement to the Registration Statement shall be deemed to include, as of any time, the documents incorporated by reference therein at such time; and all references in this Underwriting Agreement to an amendment to the Registration Statement shall be deemed to include any documents filed by the Company with the Commission after the date thereof that is incorporated by reference therein.
(b) (i) A preliminary prospectus supplement relating to the Offered Securities has been prepared, and a final prospectus supplement relating to the Offered Securities will be prepared by the Company in accordance with Section 5 (a) hereof. Such preliminary prospectus supplement (including the base prospectus to which it is attached and the documents incorporated by reference therein, but without regard to any amendment or supplement thereto after the date thereof) is hereinafter referred to as the “Preliminary Prospectus;” such form of final prospectus supplement relating to the Offered Securities to be filed with the Commission pursuant to Rule 424(b) under the Securities Act (including the base prospectus to which it is attached and documents incorporated by reference therein, but without regard to any amendment or supplement thereto after the date thereof) is hereinafter referred to as the “Prospectus.” The Preliminary Prospectus, as amended or supplemented as of the Applicable Time (as defined below), when considered together with the final term sheet filed pursuant to Section 5(a) hereof (the “Disclosure Package”), as of the Applicable Time, did not include any untrue statement
2
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of a material fact or omit to state any material fact necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading. The Prospectus, as of its date and as of the Closing Date (as defined below), did not and will not include any untrue statement of a material fact or omit to state any material fact necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading; and each Issuer Free Writing Prospectus listed on Schedule B hereto does not conflict with the information contained in the Registration Statement, the Preliminary Prospectus or the Prospectus and each such Issuer Free Writing Prospectus, as supplemented by, and taken together with the Disclosure Package as of the Applicable Time, did not include any untrue statement of a material fact or omit to state any material fact necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading; provided, this sentence and the preceding sentence do not apply to statements in or omissions from the information referred to on Schedule D. For purposes of this Underwriting Agreement, the “Applicable Time” is 4:15 p.m., New York City Time, on the date of this Underwriting Agreement.
(ii) All references in this Underwriting Agreement to an amendment or supplement to any Preliminary Prospectus or the Prospectus shall be deemed to include any document filed by the Company with the Commission after the date thereof.
(c) The Registration Statement and the Prospectus conform, and any further amendments or supplements to the Registration Statement or the Prospectus when made will conform, in all material respects to the applicable requirements of the Securities Act and the Rules and Regulations, and the Registration Statement conforms, and any further amendments or supplements to the Registration Statement when made will conform, in all material respects to the requirements of the Trust Indenture Act, and the rules and regulations of the Commission thereunder. The Registration Statement, as of the time it was originally declared effective, as of the time of the effectiveness thereof for purposes of paragraph (f)(2) of Rule 430B under the Securities Act, as applied to the Underwriters, and as of the Closing Date, did not and will not contain an untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein not misleading.
(d) The Company has been duly incorporated and is validly existing as a corporation under the laws of the State of Nevada with corporate power and authority to own, lease and operate its properties and to conduct its business as described in the Disclosure Package and the Prospectus; and the Company is duly qualified as a foreign corporation to transact business and is in good standing in each jurisdiction in which it owns or leases substantial properties or in which the conduct of its business requires such qualification, except where the failure to so qualify would not have a material adverse effect on the financial condition, business or results of operations of the Company, taken as a whole (a “Material Adverse Effect”).
(e) The Company has the legal right to function and operate as an electric public utility company in the State of Nevada.
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(f) The Company has no “significant subsidiaries” as such term is defined in Rule 405 under the Securities Act.
(g) The documents incorporated by reference in the Prospectus and the Disclosure Package, at the time they were or hereafter are filed with the Commission, complied or when so filed will comply, as the case may be, in all material respects with the requirements of the of the United States Securities Exchange Act of 1934, as amended (the “Exchange Act”) and the rules and regulations promulgated thereunder (“Exchange Act Rules and Regulations”), and, when read together with the other information in the Prospectus and the Disclosure Package, did not and will not contain an untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary in order to make the statements therein, in the light of the circumstances under which they were or are made, not misleading. The Company is in compliance in all material respects with all the applicable provisions of the United States Sarbanes-Oxley Act of 2002 and the rules and regulations promulgated thereunder.
(h) The accountants who issued their reports on the financial statements included or incorporated by reference in the Registration Statement, the Disclosure Package and the Prospectus are an independent registered public accounting firm within the meaning of the Securities Act and the Rules and Regulations.
(i) The financial statements and any supporting schedules of the Company included or incorporated by reference in the Registration Statement, the Disclosure Package and the Prospectus present fairly the consolidated financial condition of the Company and subsidiaries as of the dates indicated and the related consolidated results of operations, changes in shareholder’s equity and cash flows for the periods specified; and, except as stated therein, said financial statements have been prepared in conformity with generally accepted accounting principles in the United States applied on a consistent basis; and any supporting schedules included or incorporated by reference in the Registration Statement, the Disclosure Package or the Prospectus present fairly the information required to be stated therein. The selected financial data included in the Registration Statement, the Disclosure Package and the Prospectus present fairly the information shown therein and have been compiled on a basis consistent with that of the audited financial statements included in the Registration Statement. The financial statements and other financial data included in the Registration Statement and the Prospectus comply in all material respects with the requirements of paragraph (e) of Item 10 of Regulation S-K under the Securities Act. The interactive data in eXtensible Business Reporting Language filed as exhibits to the documents incorporated by reference or deemed to be incorporated by reference into the Registration Statement and the Prospectus fairly present the information called for in all material respects and has been prepared in accordance with the Commission’s rules and guidelines applicable thereto.
(j) This Underwriting Agreement has been duly authorized by and, upon execution and delivery by the parties hereto, will be a legal, valid and binding agreement of the Company, except as rights to indemnity and contribution thereunder may be limited by federal or state securities laws or principles of public policy; the Indenture has been duly authorized by and, at the Closing Date (as hereinafter defined), will constitute a legal,
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valid and binding obligation of the Company enforceable against the Company in accordance with its terms; the Offered Securities have been duly and validly authorized for issuance, offer and sale pursuant to this Underwriting Agreement and, when issued, authenticated and delivered pursuant to the provisions of this Underwriting Agreement and the Indenture against payment of the consideration therefor specified in the Prospectus, the Offered Securities will constitute legal, valid and binding obligations of the Company enforceable against the Company in accordance with their terms; provided, however, that enforcement of the Indenture and the Offered Securities may be limited by bankruptcy, insolvency, fraudulent conveyance, reorganization, moratorium and other similar laws relating to or affecting the enforcement of creditors’ rights generally and general equitable principles; the Offered Securities and the Indenture will conform in all material respects to all statements relating thereto contained in the Registration Statement, the Disclosure Package and the Prospectus; and the Offered Securities will be entitled to the benefits and security provided by the Indenture, ratably with all other securities outstanding thereunder. At the Closing Date, the Indenture will have been qualified under the Trust Indenture Act.
(k) Since the respective dates as of which information is given in the Registration Statement, the Disclosure Package and the Prospectus, except as may otherwise be stated therein or contemplated thereby, (A) there has been no material adverse change in the condition, financial or otherwise, or in the earnings, business affairs or business prospects of the Company taken as a whole, whether or not arising in the ordinary course of business, and (B) there have been no material transactions entered into by the Company other than those in the ordinary course of business.
(l) The Company is neither (i) in violation of its Restated Articles of Incorporation, as amended, or bylaws, nor (ii) in default in the performance or observance of any obligation, agreement, covenant or condition contained in any contract, indenture, mortgage, loan agreement, note, lease or other instrument to which it is a party or by which it or its properties may be bound, which in the case of this subsection (ii) would result in a Material Adverse Effect. The execution and delivery of this Underwriting Agreement and the Indenture and the consummation of the transactions contemplated herein and therein will not conflict with, constitute a breach of or default under, or result in the creation or imposition of any lien, charge or encumbrance, other than pursuant to the Mortgage, upon any material property or assets of the Company pursuant to, any contract, indenture, mortgage, loan agreement, note, lease or other instrument to which the Company is a party or by which the Company may be bound or to which any of the material property or assets of the Company is subject, nor will such action result in any violation of the Restated Articles of Incorporation, as amended, or bylaws of the Company or any law, administrative regulation or administrative or court order or decree.
(m) The Company has made all necessary filings and obtained all necessary consents, orders or approvals from the Public Utilities Commission of Nevada (“PUCN”) in connection with the issuance and sale of the Offered Securities and the application of the proceeds thereof, and no consent, approval, authorization, order or decree of any other court or governmental agency or body is required for the consummation by the Company of the transactions contemplated by this Underwriting Agreement, except such as may be required under state securities (“Blue Sky”) laws.
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(n) Except as may be set forth in the Registration Statement, the Disclosure Package and the Prospectus, there is no action, suit or proceeding before or by any court or governmental agency or body, domestic or foreign, now pending, or, to the knowledge of the Company, threatened against or affecting, the Company which would be reasonably likely to result in a Material Adverse Effect or would be reasonably likely to materially and adversely affect the consummation of the transactions contemplated by this Underwriting Agreement or the Indenture.
(o) Any certificate signed by any director or officer of the Company and delivered to the Underwriters or to counsel for the Underwriters in connection with the offering of the Offered Securities shall be deemed a representation and warranty by the Company to the Underwriters as to the matters covered thereby on the date of such certificate.
(p) The Company is not, and will not be after giving effect to the offering of the Offered Securities and the application of the proceeds therefrom as described under “Use of Proceeds” in the Registration Statement, the Disclosure Package and the Prospectus, required to register as an “investment company” under the United States Investment Company Act of 1940, as amended.
(q) (i) The Company (A) makes and keeps books, records, and accounts, which, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company and (B) has devised and established and maintains the following, among other, internal controls (without duplication): (I) a system of “internal accounting controls,” as contemplated in Section 13(b)(2)(B) of the Exchange Act; (II) “internal control over financial reporting,” as such term is defined in Rule 13a-15(f) of the Exchange Act Rules and Regulations; and (III) “disclosure controls and procedures,” as such term is defined in Rule 13a-15(e) of the Exchange Act Rules and Regulations.
(r) The Company (i) is in compliance with any and all applicable United States federal, state and local laws and regulations relating to the protection of human health, safety, and the environment or hazardous or toxic substances or wastes, pollutants or contaminants (“Environmental Laws”) and (ii) has received and is in compliance with all permits, licenses or other approvals required of it under applicable Environmental Laws to conduct its respective businesses, except where such non-compliance with Environmental Laws as set forth in (i), and failure to receive required permits, licenses or other approvals, as set forth in (ii), either (A) would not be reasonably likely to have a Material Adverse Effect or (B) is set forth in or contemplated in the Registration Statement, the Disclosure Package and the Prospectus.
(s) (i) Except for such defects, irregularities, exceptions and limitations as constitute Permitted Liens (as defined in the Indenture), the Company has good and marketable title to all real property, and good title to all other property, owned by it, including, without limitation, property that is or at the Closing Date will be specifically or generally described or referred to in the Indenture as being subject to the Lien (as defined in the Indenture) created by the Indenture; and the descriptions of all such property
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contained or referred to in the Indenture are correct in all material respects and adequate for purposes of the Lien purported to be created by the Indenture.
(ii) The Company has obtained and delivered to the Trustee policies of title insurance and endorsements thereto which (A) cover (I) the Company’s real properties used in connection with the generation of electric power from the generating facilities known as the Clark Station, the Harry Allen Station, the Reid Gardner Station (Units 1, 2 and 3) and the Sunrise Station and (II) all other real properties of the Company located in Nevada that were owned in fee title as of August 18, 2003, (B) have an aggregate face amount of $950,000,000, (C) contain “first loss payable” and “last dollar” endorsements and (D) are in full force and effect.
(iii) The Indenture (excluding the Officers’ Certificate) constitutes, and, at the Closing Date, the Indenture will constitute, a valid mortgage lien on or security interest in the property which is specifically or generally described or referred to in the Indenture as being subject to the Lien created by the Indenture. There is no, and at the Closing Date there will be no, Lien prior to the Lien created by the Indenture, other than Permitted Liens, on the property subject to the Lien created by the Indenture. The Indenture will constitute a valid mortgage lien on or security interest in all property located in the State of Nevada acquired by the Company after the Closing Date, other than property excepted or released from the Lien created by the Indenture, as and to the extent described in the Registration Statement, the Disclosure Package and the Prospectus.
(iv) The Indenture has been duly recorded or filed for recordation as a mortgage of real estate, and any required filings with respect to personal property and fixtures subject to the Lien of the Indenture have been duly made, in each place in which such recording or filing is required to protect, preserve and perfect the Lien of the Indenture. All taxes and recording and filing fees required to be paid with respect to the execution, recording or filing of the Indenture, the filing of financing statements and similar documents and the issuance of the Offered Securities have been paid.
(t) Neither the Company, nor, to the knowledge of the Company, after due inquiry, any director, officer or employee of the Company, has in the course of its actions for, or on behalf of, the Company (i) used any corporate funds for any unlawful contribution, gift, entertainment or other unlawful expense relating to political activity; (ii) made any direct or indirect unlawful payment to any foreign or domestic government official, “foreign office” as defined in the United States Foreign Corrupt Practices Act of 1977, as amended, and the rules and regulations thereunder (collectively, the “FCPA”) or employee from corporate funds; (iii) violated or is in violation of any provision of the FCPA, the Bribery Act 2010 of the United Kingdom, as amended, or any other applicable anti-bribery or anti-corruption laws or statutes; or (iv) made any bribe, rebate, payoff, influence payment, kickback or other unlawful payment to any domestic government official, foreign official or employee; and the Company has conducted its business in compliance with the FCPA, the Bribery Act 2010 of the United Kingdom, as amended, and any other applicable anti-bribery or anti-corruption laws or statues, and has instituted and maintains policies and procedures designed to ensure, and which are reasonably expected to continue to ensure, continued compliance therewith.
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(u) The operations of the Company have been conducted at all applicable times in compliance with applicable financial recordkeeping and reporting requirements of the United States Currency and Foreign Transactions Reporting Act of 1970, as amended, the money laundering statutes of all applicable jurisdictions in which the Company conducts business, the rules and regulations thereunder (collectively, the “Money Laundering Laws”) and no action, suit or proceeding by or before any court or governmental agency, authority or body or any arbitrator to which the Company is subject with respect to the Money Laundering Laws is pending or, to the knowledge of the Company, threatened.
(v) Neither the Company nor, to the knowledge of the Company, after due inquiry, any director, officer or employee of the Company (i) is currently subject to or the target of any sanctions administered or enforced by the Office of Foreign Assets Control of the United States Treasury Department, the United States Department of State, the United Nations Security Council, the European Union, Her Majesty’s Treasury, or other relevant sanctions authority (collectively, “Sanctions”); or (ii) is located, organized or resident in a country that is the subject of Sanctions (including, without limitation, Cuba, Iran, North Korea, Sudan and Syria); and the Company will not directly or indirectly use the proceeds of the offering, or lend, contribute or otherwise make available such proceeds to any joint venture partner or other person or entity, for the purpose of financing the activities of any person, or in any country or territory, that currently is the subject or target of Sanctions or in any other manner that will result in a violation by any person (including any person participating in the transaction whether as an underwriter, advisor, investor or otherwise) of Sanctions. The Company has not knowingly engaged in for the past five years, and is not now knowingly engaged in, any dealings or transactions with any individual or entity, or in any country or territory, that at the time of the dealing or transaction is or was the subject or target of Sanctions.
3. Purchase, Sale and Delivery of Offered Securities. On the basis of the representations, warranties and agreements herein contained, but subject to the terms and conditions herein set forth, the Company agrees to sell to the Underwriters, and the Underwriters agree, severally and not jointly, to purchase from the Company, at a purchase price of 99.116% of the principal amount thereof, the respective principal amount of the Offered Securities set forth opposite the names of the several Underwriters in Schedule A hereto.
The Company will deliver, against payment of the purchase price and the Reimbursement (as defined in Section 5(l)(iii)), the Offered Securities to be purchased by each Underwriter hereunder and to be offered and sold by each Underwriter in the form of one or more global securities in registered form without interest coupons (the “Global Securities”) deposited with the Trustee as custodian for The Depository Trust Company (“DTC”) and registered in the name of Cede & Co., as nominee for DTC. Interests in the Global Securities will be held only in book-entry form through DTC, except in the limited circumstances described in the Disclosure Package and the Prospectus.
Payment of the purchase price for the Offered Securities and the Reimbursement shall be made by the Representatives in a single combined payment in Federal (same day) funds, by wire transfer to an account at a bank acceptable to the Representatives drawn to the order of the Company, at 10:00 a.m., (New York time), on January 30, 2019, or at such other time not later
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than seven full business days thereafter as the Representatives and the Company determine, such time being herein referred to as the “Closing Date,” against delivery to the Trustee as custodian for DTC of the Global Securities. Certificates, legal opinions and other documents evidencing the performance and satisfaction by the Company of the conditions and covenants to be performed and satisfied by it hereunder shall be delivered to the Representatives at the offices of Pillsbury Winthrop Shaw Pittman LLP, 1540 Broadway, New York, NY 10036. The Global Securities will be made available for checking at such offices of Pillsbury Winthrop Shaw Pittman LLP at least 24 hours prior to the Closing Date.
4. Free Writing Prospectuses; Non-U.S. Offerings.
(a) The Company (i) represents and agrees that, other than the final term sheet prepared and filed pursuant to Section 5(a) hereof, without the prior consent of the Representatives, it has not made and will not make any offer relating to the Offered Securities that would constitute a “free writing prospectus” as defined in Rule 405 under the Securities Act and (ii) has complied and will comply with the requirements of Rule 433 under the Securities Act applicable to any Issuer Free Writing Prospectus, including timely filing with the Commission or retention where required and legending.
(b) Each Underwriter represents and agrees that, without the prior consent of the Company and the Representatives, other than one or more term sheets relating to the Offered Securities containing customary information (including the final term sheet prepared and filed pursuant to Section 5(a) hereof), it has not made and will not make any offer relating to the Offered Securities that would constitute a “free writing prospectus” (as defined in Rule 405 under the Securities Act); and
(c) Any such free writing prospectus (including any Issuer Free Writing Prospectus) the use of which has been consented to by the Company and the Representatives (including the final term sheet prepared and filed pursuant to Section 5 (a) hereof) is listed on Schedule B hereto.
(d) Each of the Underwriters severally acknowledges, represents and agrees that:
(i) the Offered Securities are not intended to be offered, sold or otherwise made available to and will not be offered, sold or otherwise made available to any retail investor in the European Economic Area. For the purposes of this provision, a retail investor means a person who is one (or more) of: (A) a retail client as defined in point (11) of Article 4(1) of Directive 2014/65/EU (as amended, “MiFID II”); (B) a customer within the meaning of Directive 2002/92/EC, where that customer would not qualify as a professional client as defined in point (10) of Article 4 (1) of MiFID II; or (C) not a qualified investor as defined in Directive 2003/71/EC (as amended, the “Prospectus Directive”), and that consequently, no key information document required by Regulation (EU) No. 1286/2014 (as amended, the “PRIIPs Regulation”) for offering or selling the Offered Securities or otherwise making them available to retail investors in the European Economic Area has been prepared, and therefore offering or selling the Offered Securities or otherwise
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making them available to any retail investor in the European Economic Area may be unlawful under the PRIIPs Regulation. Each of the Underwriters further acknowledges, represents and agrees that the Preliminary Prospectus and the Prospectus have been prepared on the basis that any offer of Offered Securities in any Member State of the European Economic Area will be made pursuant to an exemption under the Prospectus Directive from the requirement to publish a prospectus for offers of Offered Securities, and that the Preliminary Prospectus and the Prospectus are not a prospectus for the purposes of the Prospectus Directive; and
(ii) (i) (A) it has only communicated or caused to be communicated (and will only communicate or cause to be communicated) an invitation or inducement to engage in investment activity (within the meaning of Section 21 of the United Kingdom Financial Services and Markets Act of 2000 (the “FSMA”)) received by it in connection with the issue or sale of the Offered Securities in circumstances in which Section 21(1) of the FSMA does not apply to the Company; and (B) it has complied and will comply with all applicable provisions of the FSMA with respect to anything done by it in relation to the Offered Securities in, from or otherwise involving the United Kingdom.
5. Certain Agreements of the Company. The Company agrees with the several Underwriters that:
(a) It will prepare the Prospectus in a form approved by the Representatives and will file such Prospectus pursuant to Rule 424(b) under the Securities Act not later than the Commission’s close of business on the second business day following the date of this Underwriting Agreement; to make no further amendment or any supplement to the Registration Statement, or the Prospectus prior to the Closing Date that shall be reasonably disapproved by the Representatives promptly after reasonable notice thereof; to advise the Representatives, promptly after it receives notice thereof, of the time when any amendment to the Registration Statement has been filed or becomes effective or any amendment or supplement to the Prospectus has been filed and to furnish the Representatives with copies thereof; to prepare a final term sheet, containing solely a description of the Offered Securities, in the form set forth on Schedule C hereto and to file such term sheet pursuant to Rule 433(d) under the Securities Act within the time required by such Rule; to file promptly all other material required to be filed by the Company with the Commission pursuant to Rule 433(d) under the Securities Act; to file promptly all reports and any definitive proxy or information statements required to be filed by the Company with the Commission pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of the Prospectus and for so long as the delivery of a prospectus (or in lieu thereof, the notice referred to in Rule 173(a) under the Securities Act) is required in connection with the offering or sale of the Offered Securities; to advise the Representatives, promptly after it receives notice thereof, of the issuance by the Commission of any stop order or of any order preventing or suspending the use of any Preliminary Prospectus, the Disclosure Package or the Prospectus, of the suspension of the qualification of the Offered Securities for offering or sale in any jurisdiction, of the initiation or threatening of any proceeding for any such purpose, or of any request by the Commission for the amending
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of the Registration Statement, or the amending or supplementing of the Disclosure Package or the Prospectus or for additional information; and, in the event of the issuance of any stop order or of any order preventing or suspending the use of any Preliminary Prospectus, the Disclosure Package or the Prospectus or suspending any such qualification, to promptly use its best efforts to obtain the withdrawal of such order; and, in the event of any such issuance of a notice of objection, promptly to take such steps including, without limitation, amending the Registration Statement or filing a new registration statement, at its own expense, as may be necessary to permit offers and sales of the Offered Securities by the Underwriters (references herein to the Registration Statement shall mean any such new registration statement).
(b) Prior to 10:00 a.m., New York City time, on the New York business day next succeeding the date of this Underwriting Agreement and from time to time, to furnish the Underwriters with written and electronic copies of the Prospectus in New York City in such quantities as the Underwriters may reasonably request, and, if the delivery of a prospectus (or in lieu thereof, the notice referred to in Rule 173(a) under the Securities Act) is required at any time prior to the expiration of nine months after the time of issue of the Prospectus in connection with the offering or sale of the Offered Securities and if at such time any event shall have occurred as a result of which the Prospectus as then amended or supplemented would include an untrue statement of a material fact or omit to state any material fact necessary in order to make the statements therein, in the light of the circumstances under which they were made when such Prospectus (or in lieu thereof, the notice referred to in Rule 173(a) under the Securities Act) is delivered, not misleading, or, if for any other reason it shall be necessary during such same period to amend or supplement the Prospectus or to file under the Exchange Act any document incorporated by reference in the Prospectus in order to comply with the Securities Act, the Exchange Act or the Trust Indenture Act, to notify the Representatives and upon the Representatives’ request to file such document and to prepare and furnish without charge to each Representatives and to any dealer in securities as many written and electronic copies as the Underwriters may from time to time reasonably request of an amended Prospectus or a supplement to the Prospectus that will correct such statement or omission or effect such compliance; and in case any Underwriter is required under the Securities Act to deliver a prospectus (or in lieu thereof, the notice referred to in Rule 173(a) under the Securities Act) in connection with sales of any of the Offered Securities at any time nine months or more after the time of issue of the Prospectus, upon such Underwriter’s request but at the expense of such Representatives, to prepare and deliver to such Underwriter as many written and electronic copies as such Underwriter may request of an amended or supplemented Prospectus complying with Section 10(a)(3) of the Securities Act.
(c) Each Issuer Free Writing Prospectus, as of its issue date and at all subsequent times through the completion of the public offering and sale of the Offered Securities or until any earlier date that the Company notified or notifies the Underwriters as described in the next sentence, did not, does not and will not include any information that conflicted, conflicts or will conflict with the information then contained in the Registration Statement. If at any time following issuance of an Issuer Free Writing Prospectus there occurred or occurs an event or development as a result of which such Issuer Free Writing Prospectus conflicted or would conflict with the information then
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contained in the Registration Statement or as a result of which such Issuer Free Writing Prospectus, if republished immediately following such event or development, would include an untrue statement of a material fact or omitted or would omit to state a material fact necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading, (i) the Company will promptly notify the Underwriters and (ii) the Company will promptly amend or supplement such Issuer Free Writing Prospectus to eliminate or correct such conflict, untrue statement or omission.
(d) The Company will deliver to each Underwriter, without charge, an electronic copy of each Free Writing Prospectus prepared by or on behalf of or used or referred to by the Company as each such Underwriter may reasonably request. To the extent applicable, each such document furnished to the Underwriters will be identical to any electronically transmitted copies thereof filed with the Commission, except to the extent permitted by Regulation S-T.
(e) The Company will advise the Underwriters promptly of any additional action by the PUCN pertaining to the Offered Securities.
(f) The Company will furnish promptly to the Representatives and to counsel for the Underwriters one signed copy of the Registration Statement as originally filed and each amendment thereto filed prior to the date hereof and relating to the Offered Securities, including all documents incorporated therein by reference and all consents and exhibits filed therewith, as requested.
(g) The Company will deliver promptly to the Underwriters such reasonable number of the following documents as the Underwriters may request: (i) the Prospectus and the Disclosure Package and (ii) to the extent not available via the Commission’s Electronic Data, Gathering, Analysis and Retrieval System (“EDGAR”), (1) conformed copies of the Registration Statement (excluding exhibits other than the Indenture, and this Underwriting Agreement), and (2) any documents incorporated by reference in the Prospectus.
(h) In connection with the offering, until the earlier of (i) 180 days following the Closing Date and (ii) the date the Representatives shall have notified the Company of the completion of the resale of the Offered Securities, neither the Company nor any of its affiliates has or will, either alone or with one or more other persons, bid for or purchase for any account in which it or any of its affiliates has a beneficial interest any Offered Securities or attempt to induce any person to purchase any Offered Securities; and neither it nor any of its affiliates will make bids or purchases for the purpose of creating actual, or apparent, active trading in, or of raising the price of, the Offered Securities.
(i) From the date hereof through and including the Closing Date, the Company will not, without the prior written consent of the Representatives, offer, sell, contract to sell, pledge or otherwise dispose of, directly or indirectly, or file with the Commission a registration statement under the Securities Act relating to, any United States dollar-denominated debt securities issued or guaranteed by the Company and having a maturity of more than one year from the date of issue.
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(j) As soon as practicable, the Company shall make generally available to its security holders and to deliver to the Representatives an earnings statement of the Company (which need not be audited), conforming with the requirements of Section 11(a) of the Securities Act and of the Rules and Regulations (including, at the option of the Company, Rule 158 under the Securities Act), covering a period of at least twelve months beginning after the effective date of the Registration Statement as defined in Rule 158(c) of the Rules and Regulations.
(k) The Company will endeavor, in cooperation with the Representatives, to qualify the Offered Securities for offering and sale under the applicable securities laws of such states and other jurisdictions of the United States as the Representatives may designate, and will maintain such qualifications in effect for as long as may be required for the distribution of the Offered Securities; provided, however, that the Company shall not be obligated to qualify as a foreign corporation in any jurisdiction in which it is not so qualified or to file any general consent to service of process in any such jurisdiction or to take any other action that would subject the Company to service of process in any suits (other than those arising out of the offering of the Offered Securities) or to taxation in respect of doing business in any jurisdiction in which it is not otherwise subject. The Company will file such statements and reports as may be required by the laws of each jurisdiction in which the Offered Securities have been qualified as above provided. The Company will promptly advise the Representatives of the receipt by the Company of any notification with respect to the suspension of the qualification of the Offered Securities for sale in any such state or jurisdiction or the initiating or threatening of any proceeding for such purpose.
(l) (i) The Company will pay all costs incident to the authorization, issuance, sale and delivery of the Offered Securities; the costs incident to the preparation, printing and filing under the Securities Act of the Registration Statement and the Prospectus and any amendments, supplements and exhibits thereto; the costs incident to the preparation, printing and filing of the documents and any amendments and exhibits thereto required to be filed by the Company under the Exchange Act; the costs of distributing the Registration Statement as originally filed and each amendment and post-effective amendment thereto (including exhibits), any preliminary prospectus, the Prospectus and any documents incorporated by reference in any of the foregoing documents; the costs of any filings with the Financial Industry Regulatory Authority, Inc.; fees paid to rating agencies in connection with the rating of the Offered Securities; the fees and expenses of qualifying the Offered Securities under the securities laws of the several jurisdictions as provided in subsection (k) of this Section and of preparing and printing a Blue Sky Memorandum (including fees of counsel to the Underwriters in such connection not to exceed $10,000 in the aggregate); and all other costs and expenses incident to the performance of the Company’s obligations under this Underwriting Agreement (including fees and expenses of the Company’s counsel).
(ii) Except as provided above in this Section 5(l), the Underwriters shall pay their own costs and expenses, including, without limitation, the fees and expenses of counsel to the Underwriters, any transfer taxes on the Offered Securities which they may sell and the expenses of advertising any offering of the Offered Securities made by the
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Underwriters; provided, however, that if the purchase of the Offered Securities by the Underwriters is not consummated for any reason other than a default by one or more Underwriters, the Company shall be responsible for the fees and expenses of counsel for the Underwriters in an amount not to exceed $150,000.
(iii) At the Closing Date, the Underwriters shall make a payment to the Company in an amount equal to $375,000 in respect of certain expenses incurred by the Company in connection with the offering, issuance and sale of the Offered Securities (such payment being herein called the “Reimbursement”).
(m) The Company shall use the net proceeds received by it from the sale of the Offered Securities pursuant to this Agreement in the manner specified in the Disclosure Package and the Prospectus under the caption “Use of Proceeds.”
6. Conditions of the Obligations of the Underwriters. The obligations of the several Underwriters to purchase and pay for the Offered Securities will be subject to the accuracy of the representations and warranties on the part of the Company herein, to the accuracy of the statements of officers of the Company made pursuant to the provisions hereof, to the performance by the Company of its obligations hereunder and to the following additional conditions precedent:
(a) The Prospectus shall have been filed with the Commission within the applicable time period prescribed for such filing (without reliance on Rule 424(b)(8) of the Rules and Regulations and in accordance with Section 5(a) hereof); no stop order suspending the effectiveness of the Registration Statement or any part thereof shall have been issued and no proceeding for that purpose shall have been initiated or to the knowledge of the Company threatened by the Commission; and all requests for additional information on the part of the Commission shall have been complied with.
(b) Hutchison & Steffen, PLLC, counsel to the Company, shall have furnished to the Representatives, a letter addressed to the Underwriters and dated the Closing Date substantially in the form set forth in Exhibit A.
(c) Perkins Coie LLP, counsel to the Company, shall have furnished to the Representatives, a letter addressed to the Underwriters and dated the Closing Date substantially in the form set forth in Exhibit B.
(d) The Company shall have furnished to the Representatives on the Closing Date a certificate, dated the Closing Date, of its Chief Executive Officer, its President or a Vice President and its Treasurer or an Assistant Treasurer or Controller stating that, to the best of their knowledge after reasonable investigation, the representations and warranties of the Company in Section 2 hereof are true and correct as of the date hereof; the Company has complied with all its agreements contained herein; and the conditions set forth in Sections 6(a), (i) and (j) hereof have been fulfilled.
(e) On the date hereof, the Representatives shall have received a letter from the Company’s independent registered public accounting firm addressed to the Underwriters dated as of the date hereof in form and substance reasonably satisfactory to the Representatives.
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(f) On the Closing Date, the Representatives shall have received a letter dated as of the Closing Date from the Company’s independent registered public accounting firm updating the letter described in subsection (e) in form and substance reasonably satisfactory to the Representatives.
(g) Subsequent to the Applicable Time, there shall not have been (i) any change, or any development or event involving a prospective change, in the financial condition, business, properties or results of operations of the Company taken as a whole, which, in the judgment of the Representatives, is material and adverse and makes it impractical or inadvisable to proceed with completion of the offering or the sale of and payment for the Offered Securities; (ii) any material suspension or material limitation of trading in securities generally on the New York Stock Exchange, or any setting of minimum prices for trading on such exchange; (iii) any suspension of trading of any securities of the Company on any exchange or in the over- the-counter market; (iv) any banking moratorium declared by U.S. Federal or New York authorities; (v) any material disruption in settlements of securities or clearance services in the United States; or (vi) any attack on, or outbreak or escalation of hostilities or act of terrorism involving, the United States, any declaration of war by the United States Congress or any other substantial national or international calamity or emergency, if, in the judgment of the Representatives the effect of any such attack, outbreak, escalation, act, declaration, calamity or emergency makes it impractical or inadvisable to proceed with completion of the offering or sale of and payment for the Offered Securities.
(h) Pillsbury Winthrop Shaw Pittman LLP, as counsel for the Underwriters, shall have furnished to the Representatives on the Closing Date such opinions as the Representatives may reasonably require.
(i) The order of the PUCN referred to in Section 2(m) hereof shall be in full force and effect and no proceedings to suspend the effectiveness of either such order shall be pending or threatened.
(j) Subsequent to the execution of this Underwriting Agreement, the rating assigned by any nationally recognized securities rating agency to any debt securities of the Company shall not have been lowered or any such rating agency shall not have publicly announced that it has under surveillance or review, with possible negative implications, its rating of any debt securities of the Company.
(k) On the date hereof and on the Closing Date, counsel to the Underwriters shall have been furnished with such documents and opinions as such counsel may reasonably require for the purpose of enabling such counsel to pass upon the issuance and sale of the Offered Securities as herein contemplated, or in order to evidence the accuracy and completeness of any of the representations and warranties, or the fulfillment of any of the conditions, herein contained; and all proceedings taken by the Company in connection with the issuance and sale of the Offered Securities as herein contemplated shall be satisfactory in form and substance to the Representatives and to counsel to the Underwriters.
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7. Indemnification and Contribution.
(a) The Company will indemnify and hold harmless each Underwriter, its partners, members, directors and officers and each person, if any, who controls such Underwriter within the meaning of Section 15 of the Securities Act, against any losses, claims, damages or liabilities, joint or several, to which such Underwriter may become subject, under the Securities Act or the Exchange Act or otherwise, insofar as such losses, claims, damages or liabilities (or actions in respect thereof) arise out of or are based upon any untrue statement or alleged untrue statement of any material fact contained in the Registration Statement, the Preliminary Prospectus, the Disclosure Package, the Prospectus or any Issuer Free Writing Prospectus, or any amendment or supplement to the Registration Statement, the Prospectus or any Issuer Free Writing Prospectus, or any “issuer information” filed or required to be filed pursuant to Rule 433(d) under the Securities Act, arise out of or are based upon the omission or alleged omission to state therein a material fact necessary in order to make the statements therein made, in light of the circumstances under which they were made (in the case of the Registration Statement, necessary in order to make the statements therein not misleading), not misleading, including any losses, claims, damages or liabilities arising out of or based upon the Company’s failure to perform its obligations under Section 5(a) of this Underwriting Agreement, and will reimburse each Underwriter for any legal or other expenses reasonably incurred by such Underwriter in connection with investigating or defending any such loss, claim, damage, liability or action as such expenses are incurred; provided, however, that the Company will not be liable in any such case to the extent that any such loss, claim, damage or liability arises out of or is based upon an untrue statement or alleged untrue statement in or omission or alleged omission from the information referred to on Schedule D; provided, further, that the foregoing indemnity with respect to any Preliminary Prospectus shall not inure to the benefit of any Underwriter from whom the person asserting any such losses, claims, damages or liabilities (or actions in respect thereof), in connection with clauses (i) through (iii) below, purchased Offered Securities, or any person controlling such Underwriter, where it shall have been determined by a court of competent jurisdiction by final and non-appealable judgment that (i) prior to the Applicable Time the Company has notified such Underwriter that the Preliminary Prospectus, dated January 28, 2019, contains an untrue statement of material fact or omits to state therein a material fact necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading, (ii) such untrue statement or omission of a material fact was corrected in an amended or supplemented Preliminary Prospectus and such corrected Preliminary Prospectus was provided to such Underwriter sufficiently in advance of the Applicable Time so that such corrected Preliminary Prospectus could have been conveyed to such person prior to the Applicable Time and (iii) such corrected Preliminary Prospectus was not conveyed to such person at or prior to the Applicable Time.
(b) Each Underwriter will severally and not jointly indemnify and hold harmless the Company, its directors and officers and each person, if any, who controls the Company within the meaning of Section 15 of the Securities Act, against any losses, claims, damages or liabilities to which the Company may become subject, under the Securities Act or the Exchange Act or otherwise, insofar as such losses, claims, damages or liabilities (or actions in respect thereof) arise out of or are based upon any untrue
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statement or alleged untrue statement in or omission or alleged omission from the information referred to on Schedule D and will reimburse any legal or other expenses reasonably incurred by the Company in connection with investigating or defending any such loss, claim, damage, liability or action as such expenses are incurred; provided, however that the Underwriters shall not be liable for any losses, claims, damages or liabilities arising out of or based upon the Company’s failure to perform its obligations under Section 5(a) of this Underwriting Agreement.
(c) Promptly after receipt by an indemnified party under this Section of notice of the commencement of any action, such indemnified party will, if a claim in respect thereof is to be made against the indemnifying party under subsection (a) or (b) above, notify the indemnifying party of the commencement thereof; but the omission so to notify the indemnifying party will not relieve it from any liability which it may have to any indemnified party under subsection (a) or (b) above except to the extent that it has been materially prejudiced (through forfeiture or impairment of procedural or substantive rights or defenses) by such failure; and provided further that the failure to notify the indemnifying party shall not relieve it from any liability that it may have to an indemnified party otherwise than under subsection (a) or (b) above. In case any such action is brought against any indemnified party and it notifies the indemnifying party of the commencement thereof, the indemnifying party will be entitled to participate therein and, to the extent that it may wish, jointly with any other indemnifying party similarly notified, to assume the defense thereof, with counsel reasonably satisfactory to such indemnified party (who shall not, except with the consent of the indemnified party, be counsel to the indemnifying party), and after notice from the indemnifying party to such indemnified party of its election so to assume the defense thereof, the indemnifying party will not be liable to such indemnified party under this Section for any legal or other expenses subsequently incurred by such indemnified party in connection with the defense thereof other than reasonable costs of investigation; provided, however, that the indemnified party shall have the right to employ counsel to represent the indemnified party and their respective controlling persons who may be subject to liability arising out of any claim in respect of which indemnity may be sought by the indemnified party against the indemnifying party under this Section 7 if the employment of such counsel shall have been authorized in writing by the indemnifying party in connection with the defense of such action, if in the written opinion of counsel to either the indemnifying party or the indemnified party, representation of both parties by the same counsel would be inappropriate due to actual or likely conflicts of interest between them or the indemnifying party shall have failed to employ counsel within a reasonable period of time, and in that event the fees and expenses of one firm of separate counsel (in addition to the fees and expenses of one local counsel in each applicable jurisdiction) shall be paid by the indemnifying party. No indemnifying party shall, without the prior written consent of the indemnified party (which consent shall not be unreasonably withheld), effect any settlement of any pending or threatened action in respect of which any indemnified party is or could have been a party and indemnity could have been sought hereunder by such indemnified party unless such settlement (i) includes an unconditional release of such indemnified party from all liability on any claims that are the subject matter of such action and (ii) does not include a statement as to or an admission of fault, culpability or failure to act by or on behalf of any indemnified party.
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(d) If the indemnification provided for in this Section is unavailable or insufficient to hold harmless an indemnified party under subsection (a) or (b) above, then each indemnifying party shall contribute to the amount paid or payable by such indemnified party as a result of the losses, claims, damages or liabilities referred to in subsection (a) or (b) above (i) in such proportion as is appropriate to reflect the relative benefits received by the Company on the one hand and the Underwriters on the other from the offering of the Offered Securities or (ii) if the allocation provided by clause (i) above is not permitted by applicable law, in such proportion as is appropriate to reflect not only the relative benefits referred to in clause (i) above but also the relative fault of the Company on the one hand and the Underwriters on the other in connection with the statements or omissions which resulted in such losses, claims, damages or liabilities as well as any other relevant equitable considerations. The relative benefits received by the Company on the one hand and the Underwriters on the other shall be deemed to be in the same proportion as the total net proceeds (before deducting expenses) from the offering of the Offered Securities received by the Company bear to the total discounts and commissions received by the Underwriters with respect to the Offered Securities from the Company under this Underwriting Agreement. The relative fault shall be determined by reference to, among other things, whether the untrue or alleged untrue statement of a material fact or the omission or alleged omission to state a material fact relates to information supplied by the Company or the Underwriters and the parties’ relative intent, knowledge, access to information and opportunity to correct or prevent such untrue statement or omission. The amount paid by an indemnified party as a result of the losses, claims, damages or liabilities referred to in the first sentence of this subsection (d) shall be deemed to include any legal or other expenses reasonably incurred by such indemnified party in connection with investigating or defending any action or claim which is the subject of this subsection (d). Notwithstanding the provisions of this subsection (d), no Underwriter shall be required to contribute any amount in excess of the amount by which the total price at which the Offered Securities were purchased by it were resold exceeds the amount of any damages which such Underwriter has otherwise been required to pay by reason of such untrue or alleged untrue statement or omission or alleged omission. No person guilty of fraudulent misrepresentation (within the meaning of Section 11(f) of the Securities Act) shall be entitled to contribution from any person who was not guilty of such fraudulent misrepresentation. The Underwriters’ obligations in this subsection (d) to contribute are several in proportion to their respective purchase obligations and not joint.
(e) The obligations of the Company under this Section shall be in addition to any liability which the Company may otherwise have and shall extend, upon the same terms and conditions, to each person, if any, who controls any Underwriter within the meaning of the Securities Act or the Exchange Act; and the obligations of the Underwriters under this Section shall be in addition to any liability which the respective Underwriters may otherwise have and shall extend, upon the same terms and conditions, to each person, if any, who controls the Company within the meaning of the Securities Act or the Exchange Act.
8. Default of Underwriters. If any Underwriter or Underwriters defaults in its or their obligations to purchase the Offered Securities hereunder, and the aggregate principal amount of the Offered Securities that such defaulting Underwriter or Underwriters agreed but failed to
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purchase does not exceed 10% of the total principal amount of the Offered Securities, the non-defaulting Underwriters may make arrangements satisfactory to the Company for the purchase of such Offered Securities by other persons, including themselves, but if no such arrangements are made by the Closing Date, the non-defaulting Underwriters shall be obligated severally, in proportion to their respective commitments hereunder, to purchase such Offered Securities that such defaulting Underwriter or Underwriters agreed but failed to purchase. If any Underwriter or Underwriters so defaults and the aggregate principal amount of the Offered Securities with respect to which such default or defaults occur exceeds 10% of the total principal amount of the Offered Securities and arrangements satisfactory to the non-defaulting Underwriters and the Company for the purchase of such Offered Securities by other persons are not made within 36 hours after such default, this Underwriting Agreement will terminate without liability on the part of the non-defaulting Underwriters or the Company, except as provided in Section 9 hereof. As used in this Underwriting Agreement, the term “Underwriter” includes any person substituted for an Underwriter under this Section. Nothing herein, including the Company’s obligations pursuant to Section 9 hereof, will relieve a defaulting Underwriter from liability for its default.
9. Survival of Certain Representations and Obligations. The respective indemnities, agreements, representations, warranties and other statements of the Company or its officers and of the several Underwriters set forth in or made pursuant to this Underwriting Agreement will remain in full force and effect, regardless of any investigation, or statement as to the results thereof, made by or on behalf of any Underwriter, the Company or any of their respective representatives, officers or directors or any controlling person, and will survive delivery of and payment for the Offered Securities.
10. No Fiduciary Duty. The Company acknowledges and agrees that (i) the purchase and sale of the Offered Securities, including the determination of the offering price of such Offered Securities and any related discounts and commissions, is an arm’s- length commercial transaction between the Company, on the one hand, and each Underwriter, on the other hand; (ii) each Underwriter is acting solely in the capacity of an arm’s-length contractual counterparty to the Company in connection with the offering of such Offered Securities and the process leading to such transaction (including in connection with determining the terms of the offering) and not as a financial advisor or a fiduciary to, or an Underwriter of, the Company; (iii) no Underwriter has assumed or will assume an advisory or fiduciary responsibility in favor of the Company with respect to the offering of such Offered Securities or the process leading thereto (irrespective of whether such Underwriter has advised or is currently advising the Company on other matters) and no Underwriter has any obligation to the Company with respect to the offering of the Offered Securities except the obligations expressly set forth in this Underwriting Agreement; and (iv) the Underwriters are not advising the Company as to any legal, tax, investment, accounting or regulatory matters in any jurisdiction and the Company shall consult with its own advisors concerning such matters and shall be responsible for making its own independent investigation and appraisal of the transactions contemplated by this Underwriting Agreement, and the Underwriters shall have no responsibility or liability to the Company with respect thereto.
11. Notices. All communications hereunder will be in writing and, if sent to the Underwriters, will be mailed, delivered or faxed and confirmed to each of (i) BMO Capital Markets Corp., 3 Times Square, New York, New York 10036, Attention: Legal Department, facsimile: 212-702-1205; (ii) BNP Paribas Securities Corp., 787 Seventh Ave, New York, New York 10019,
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Attention: Syndicate Desk, email: [email protected]; (iii) CIBC World Markets Corp., 300 Madison Avenue, 5th Floor, New York, New York 10017, Attention: Executive Management, email: [email protected]; (iv) Citigroup Global Markets Inc., 388 Greenwich Street, New York, NY 10013, Attention: General Counsel, facsimile: 646-291- 1469; and (v) SunTrust Robinson Humphrey, Inc., 3333 Peachtree Road, NE, Atlanta, Georgia 30326, Attention: Investment Grade Debt Capital Markets, facsimile: 404-926-5027; or, if sent to the Company, will be mailed, delivered or faxed and confirmed to it at Nevada Power Company, 6226 West Sahara Avenue, Las Vegas, NV 89146, Attention: Treasurer.
12. Successors. This Underwriting Agreement shall inure to the benefit of and be binding upon each Underwriter and the Company and their respective successors. Nothing expressed or mentioned in this Underwriting Agreement is intended or shall be construed to give any person, firm or corporation, other than the parties hereto and their respective successors and the controlling persons and officers and directors referred to in Section 7 hereof and their heirs and legal representatives, any legal or equitable right, remedy or claim under or in respect of this Underwriting Agreement or any provision herein contained. This Underwriting Agreement and all conditions and provisions hereof are intended to be for the sole and exclusive benefit of the parties hereto and respective successors and said controlling persons and officers and directors and their heirs and legal representatives, and for the benefit of no other person, firm or corporation. No purchaser of Offered Securities shall be deemed to be a successor by reason merely of such purchase. This Underwriting Agreement and the rights and obligations hereunder shall not be assignable by the Company without the prior written consent of the Representatives (which consent shall not be unreasonably withheld). This Underwriting Agreement may not be modified or amended except by an instrument in writing signed by the Company and the Representatives.
13. Counterparts. This Underwriting Agreement may be executed in any number of counterparts, each of which shall be deemed to be an original, but all such counterparts shall together constitute one and the same agreement.
14. Applicable Law. This Underwriting Agreement shall be governed by, and construed in accordance with, the laws of the State of New York without regard to principles of conflicts of laws.
15. Waiver of Jury. TO THE FULLEST EXTENT PERMITTED BY LAW, EACH OF THE PARTIES HERETO WAIVES ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY IN RESPECT OF LITIGATION DIRECTLY OR INDIRECTLY ARISING OUT OF, UNDER OR IN CONNECTION WITH THIS UNDERWRITING AGREEMENT. EACH PARTY FURTHER WAIVES ANY RIGHT TO CONSOLIDATE ANY ACTION IN WHICH A JURY TRIAL HAS BEEN WAIVED WITH ANY OTHER ACTION IN WHICH A JURY TRIAL CANNOT BE OR HAS NOT BEEN WAIVED.
16. Submission to Jurisdiction. The Company hereby submits to the exclusive jurisdiction of the Federal and state courts in the Borough of Manhattan in The City of New York, New York in any suit or proceeding arising out of or relating to this Underwriting Agreement or the transactions contemplated hereby.
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If the foregoing is in accordance with the Underwriters’ understanding of our agreement, kindly sign and return to us one of the counterparts hereof, whereupon it will become a binding agreement between the Company and the several Underwriters in accordance with its terms.
Very truly yours,
NEVADA POWER COMPANY
By: /s/ Michael Cole Name: Michael Cole Title: Vice President and Chief Financial Officer
The foregoing Underwriting Agreement is hereby confirmed and accepted as of the date first above written.
BMO CAPITAL MARKETS CORP.
By: /s/ Mark Spadaccini Name:Mark Spadaccini Title: Managing Director
BNP PARIBAS SECURITIES CORP.
By: /s/ Pasquale A.Perraglia IV Name:Pasquale A.Perraglia IV Title: Director
CIBC WORLD MARKETS CORP.
By: /s/ Michael Kim Name:Michael Kim Title: Managing Director
CITIGROUP GLOBAL MARKETS INC.
By: /s/ Adam D.Bordner Name:Adam D.Bordner Title: Director
SUNTRUST ROBINSON HUMPHREY, INC.
By: /s/ Robert Nordlinger Name:Robert Nordlinger Title: Director
As Representatives of each of the several Underwriters
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SCHEDULE A
LIST OF UNDERWRITERS
Aggregate Principal Underwriters Amount of Offered Securities BMO Capital Markets Corp. $ 90,000,000 BNP Paribas Securities Corp. 90,000,000 CIBC World Markets Corp. 90,000,000 Citigroup Global Markets Inc. 90,000,000 SunTrust Robinson Humphrey, Inc. 90,000,000 J.P. Morgan Securities LLC 6,250,000 KeyBanc Capital Markets Inc. 6,250,000 MUFG Securities Americas Inc. 6,250,000 RBC Capital Markets, LLC 6,250,000 Scotia Capital (USA) Inc. 6,250,000 SMBC Nikko Securities America, Inc. 6,250,000 TD Securities (USA) LLC 6,250,000 The Williams Capital Group, L.P. 6,250,000 Total $ 500,000,000
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SCHEDULE B
FREE WRITING PROSPECTUSES
1. Final Pricing Term Sheet (in the form of Schedule C hereto)
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SCHEDULE C
Issuer Free Writing Prospectus (Relating to Preliminary Prospectus Supplement Dated January 28, 2019) Filed Pursuant to Rule 433(d) Registration No. 333-213897
NEVADA POWER COMPANY
FINAL PRICING TERM SHEET
January 28, 2019
Issuer: Nevada Power Company
Legal Format: SEC-Registered
Issue: 3.700% General and Refunding Mortgage Notes, Series CC, due 2029
Offering Size: $500,000,000 in aggregate principal amount
Net Proceeds (before expenses) to Issuer: $495,580,000
Coupon and Coupon Payment Dates: 3.700% per annum, payable semi-annually on each May 1 and November 1, commencing May 1, 2019
Trade Date: January 28, 2019
Settlement Date: January 30, 2019 (T+2)
Maturity Date: May 1, 2029
Benchmark Treasury: 3.125% due November 15, 2028
Benchmark Treasury Yield: 2.746%
Spread to Benchmark Treasury: +100 basis points
Re-offer Yield: 3.746%
Price to Public: 99.616% of the principal amount
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Expected Ratings(1): by Moody’s Investors Service, Inc. by S&P Global Ratings
Optional Redemption: Make-whole call at any time prior to February 1, 2029 at 15 basis points over the Benchmark Treasury Yield. Callable at par on or after February 1, 2029.
Joint Book-Running Managers: BMO Capital Markets Corp. BNP Paribas Securities Corp. CIBC World Markets Corp. Citigroup Global Markets Inc. SunTrust Robinson Humphrey, Inc.
Co-Managers: J.P. Morgan Securities LLC KeyBanc Capital Markets Inc. MUFG Securities Americas Inc. RBC Capital Markets, LLC Scotia Capital (USA) Inc. SMBC Nikko Securities America, Inc. TD Securities (USA) LLC The Williams Capital Group, L.P.
CUSIP: 641423 CC0
ISIN: US641423CC04
The issuer has filed a registration statement (including a prospectus) with the SEC for the offering to which this communication relates. Before you invest, you should read the prospectus in that registration statement and other documents the issuer has filed with the SEC for more complete information about the issuer and this offering. You may get these documents for free by visiting EDGAR on the SEC Web site at www.sec.gov. Alternatively, the issuer, any underwriter or any dealer participating in the offering will arrange to send you the prospectus if you request it by calling BMO Capital Markets Corp. toll free at (866) 864-7760, BNP Paribas Securities Corp. toll free at (800) 854-5674, CIBC World Markets Corp. toll free at (800) 282-0822, Citigroup Global Markets Inc. toll-free at (800) 831-9146 or SunTrust Robinson Humphrey, Inc. toll free at (800) 685-4786.
(1) These expected securities ratings have been provided by Moody’s Investors Service, Inc. and S&P Global Ratings. None of these ratings are a recommendation to buy, sell or hold these securities. Each rating may be subject to revision or withdrawal at any time. Each security rating agency has its own methodology for assigning ratings, and, accordingly, each rating should be evaluated independently of any other rating. No report of any rating agency is incorporated by reference herein.
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SCHEDULE D
INFORMATION FURNISHED BY UNDERWRITERS
1. The information in the following paragraphs under the caption “Underwriting” in the Preliminary Prospectus and the Prospectus:
(a) paragraph 4 (except the first sentence); (b) paragraphs 5 and 6 (second sentence only); and (c) paragraphs 7, 8 and 12; and
2. Such other information (A) as shall be included in an amendment or supplement to the Prospectus and (B) as to which the Representatives and the Company shall have executed a letter or other document supplemental to this Agreement to the effect that such information shall be treated as having been referred to in this Schedule D.
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EXHIBIT A
{Letterhead of Hutchison & Steffen, PLLC}
January 30, 2019
BMO Capital Markets Corp. BNP Paribas Securities Corp. CIBC World Markets Corp. Citigroup Global Markets Inc. SunTrust Robinson Humphrey, Inc.
c/o Citigroup Global Markets Inc. as Representative of the Underwriters listed on Exhibit A hereto. 388 Greenwich Street New York, New York 10013
RE: Nevada Power Company
Ladies and Gentlemen:
We have acted as special Nevada counsel to Nevada Power Company, a Nevada corporation (the “Opinion Party”), in connection with the issuance and sale by the Opinion Party of $500,000,000 aggregate principal amount of the Opinion Party’s 3.700% General and Refunding Mortgage Notes, Series CC, due 2029 (the “Offered Securities”), pursuant to (a) the Underwriting Agreement dated January 28, 2019 between the Opinion Party and the underwriters, for whom you are acting as representatives (the “Underwriting Agreement”), (b) the registration statement on Form S-3 (File No. 333-213897) (the “Registration Statement”), as filed with the Securities and Exchange Commission, and (c) the final prospectus supplement dated January 28, 2019, including a base prospectus dated October 18, 2016 (together, the “Prospectus”). The Offered Securities will be issued under the General and Refunding Mortgage Indenture, dated as of May 1, 2001, as amended and supplemented to the date hereof, including by the Officer’s Certificate dated the date hereof (the “Series CC Officer’s Certificate”) establishing the terms of the Offered Securities (as so amended and supplemented, the “Indenture”), between the Opinion Party and The Bank of New York Mellon Trust Company, N.A., as trustee (the “Trustee”). This opinion is delivered to you at the request of the Opinion Party and pursuant to Section 6(b) of the Underwriting Agreement. Except as otherwise indicated herein, any capitalized term used and not otherwise defined herein has the meaning assigned to such term in the Underwriting Agreement.
This opinion letter is being furnished to the addressees hereof (subject to all of the qualifications, exceptions, assumptions, definitions, exclusions and other limitations set forth herein) (this “Opinion Letter”).
1. Documents Reviewed
A-1
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For purposes of these opinions, we have reviewed the executed originals or copies of the following documents:
1.1 The Underwriting Agreement;
1.2 The Registration Statement;
1.3 The Preliminary Prospectus;
1.4 The Prospectus;
1.5 Disclosure Package;
1.6 The Indenture;
1.7 The Offered Securities;
1.8 The Opinion Party’s Restated Articles of Incorporation, dated July 28, 1999, as certified by the Opinion Party and the Secretary of State of the State of Nevada;
1.9 The Opinion Party’s Amended and Restated By-Laws, dated December 27, 2017, as certified by the Opinion Party;
1.10 The unanimous written consent of the Opinion Party’s Board of Directors, dated January 24, 2019, as certified by the Opinion Party;
1.11 The Notice of Filing of Security Instruments by Nevada Power Company, a Public Utility, dated May 18, 2001;
1.12 The Company Order of the Opinion Party, dated January 30, 2019, issued pursuant to Sections 1.04, 4.01 (b), and 4.03(b)(i) of the Indenture;
1.13 The Series CC Officer’s Certificate;
1.14 The Officer’s Certificate to Hutchison & Steffen, PLLC, dated January 30, 2019 (“Officer’s Certificate”);
1.15 The Property Certificate of the Opinion Party to Hutchison & Steffen, PLLC, dated January 30, 2019 (the “Property Certificate”);
1.16 The Officer’s Certificate of even date herewith issued pursuant to Sections 1.04, 4.01(e), and 4.03(b)(ii) of the Indenture (the “Additional Officer’s Certificate”);
1.17 The Certificate of Existence with Status in Good Standing with respect to the Opinion Party, dated January 29, 2019, issued by the Secretary of State of the State of Nevada (the “Good Standing Certificate”);
A-2
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1.18 A copy of the order dated September 21, 2016 (Docket No. 16-07004) (the “Order”) issued by the Public Utilities Commission of the State of Nevada (the “PUCN”);
1.19 The Policy of Title Insurance issued by First American Title Insurance Company, dated May 24, 2001, Policy No. LV-864000A-JS, including endorsements thereto dated October 18, 2001, October 29, 2002, and May 23, 2017, respectively (collectively, the “2001 Title Policy”);
1.20 The Policy of Title Insurance issued by First American Title Insurance Company, dated August 18, 2003, Policy No. 42683-JS, including endorsements thereto of even date therewith and endorsements thereto dated May 23, 2017 (the “2003 Title Policy”);
We have further made such inquiries and investigations of law as we have deemed necessary or appropriate for the purpose of rendering these opinions. We have made no other independent investigation or inquiry.
The documents listed in paragraphs 1.1 through 1.7 above are referred to herein collectively as the “Transaction Documents.” The documents listed in paragraphs 1.8 through 1.12 above are referred to herein collectively as the “Corporate Documents.” The Officer’s Certificate, the Property Certificate, the Series CC Officer’s Certificate, the Additional Officer’s Certificate, and the Good Standing Certificate are, collectively, the “Certificates.”
As used herein, all references to (1) “Nevada Laws” shall mean any laws, statutes, rules and regulations of the State of Nevada in effect on the date of this Opinion Letter; (2) “courts” or “governmental agencies” shall mean and are limited to those of the State of Nevada, excluding their political subdivisions and local agencies, and excluding any international, foreign or federal governments.
2. Assumptions, Exceptions and Qualifications
2.1 In rendering the opinions set forth below, we have, with your consent and without any independent investigation or inquiry, assumed:
2.1.1 The genuineness of signatures not witnessed by us, the authenticity of the Transaction Documents, Corporate Documents, and Certificates submitted to us as originals, and the conformity to originals of the Transaction Documents, Corporate Documents, and Certificates submitted to us as copies;
2.1.2 The conduct of the parties to the transactions contemplated by the Transaction Documents complies with any requirement of good faith, fair dealing and conscionability;
2.1.3 There has not been any mutual mistake of fact or fraud, duress or undue influence;
2.1.4 The Transaction Documents accurately describe the mutual understanding of the parties as to all matters contained therein and that no other agreements or
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undertakings exist between the parties relating to the transactions contemplated by, or the subject matter of, the Transaction Documents;
2.1.5 The necessary legal capacity of all natural persons signing the Transaction Documents, Corporate Documents, and Certificates;
2.1.6 The Transaction Documents have been duly and validly authorized, signed, and delivered by each party thereto and have been or will be properly acknowledged, where appropriate, except that we make no such assumption with respect to the Opinion Party;
2.1.7 All parties to the Transaction Documents have the requisite corporate or organizational power and authority to enter into the Transaction Documents and to perform their obligations and be responsible for their liabilities thereunder, except that we make no such assumption with respect to the Opinion Party;
2.1.8 Each party executing the Transaction Documents has been duly and validly formed and is in good standing in all relevant jurisdictions, except that we make no such assumption with respect to the Opinion Party and its compliance with the laws of the State of Nevada;
2.1.9 Except as expressly provided in the opinion paragraphs below, all consents and approvals to any contract rights of the Opinion Party required to be obtained by parties to the Transaction Documents have been either obtained, or will be obtained, from all applicable third parties and governmental authorities, or no consents or approvals are required; and
2.1.10 The certifications, representations, and warranties as to matters of fact in the Transaction Documents, Corporate Documents, and Certificates are accurate and may be relied upon by us.
2.2 The opinions set forth below are subject to the following limitations, exceptions and qualifications:
2.2.1 The opinions set forth in paragraph 3.1 below with respect to the valid existence and good standing of the Opinion Party under the laws of the State of Nevada are based solely upon our review of the Good Standing Certificate dated January 29, 2019 and our review of the official website of the Secretary of State of the State of Nevada on January 30, 2019;
2.2.2 The opinions set forth in paragraph 3.3 below are based solely upon our review of the Officer’s Certificate;
2.2.3 The enforceability of the Transaction Documents and the availability of the rights and remedies provided for therein, may be limited by applicable bankruptcy, fraudulent transfer, fraudulent conveyance, insolvency, reorganization, moratorium, liquidation, conservatorship or rearrangement laws or equitable principles, relating to, limiting or
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affecting the enforcement of creditors’, assignees’ and secured parties’ rights, generally. In addition, such opinions are subject to the effect of general principles of equity, including without limitation, concepts of materiality, reasonableness, public policy, good faith and fair dealing, conscionability, and the possible availability or unavailability of specific performance or injunctive relief, regardless of whether considered in a proceeding in equity or at law, and the exercise of judicial discretion in accordance with courts and Nevada Laws;
2.2.4 We express no opinion as to any other document other than as set forth herein or any matter other than as expressly provided in the opinions set forth in this Opinion Letter, and we disclaim any obligation to provide an opinion on any other matter;
2.2.5 We do not express any opinion concerning any law other than the laws of the State of Nevada (excluding state “Blue Sky” laws and regulations, and any laws, rules or regulations relating to gaming, antitrust, environmental, land use, pension, employee benefit, insolvency, securities, fraudulent transfer or other fraud or misrepresentation, antiterrorism or money laundering, on which we express no opinion). Although certain members of this firm are admitted to practice in other states, we have not examined the laws of any state other than the State of Nevada nor have we consulted with members of this firm who are admitted in other jurisdictions with respect to the laws of such jurisdictions;
2.2.6 The opinions in this letter are limited in all respects to the laws of the State of Nevada now in effect, to the matters set forth herein and as of the date hereof, and we assume no obligation and expressly decline any undertaking to revise, update, or supplement any of these opinions to reflect any fact or circumstance that may hereafter change or come to our attention or any changes in law or procedure that may hereafter occur or become effective, which would cause us to modify, in whole or in part, any of our opinions expressed in this Opinion Letter;
2.2.7 We express no opinion on federal, county or municipal law;
2.2.8 We express no opinion as to:
(i) the creation, validity or perfection of any lien on personal property to which Article 8 or 9 of the Uniform Commercial Code of Nevada (the “Code”) does not apply and in which a security interest cannot be perfected by filing a financing statement or fixture filing, by possession, or by control under the Code;
(ii) the creation, validity or perfection of a security interest in any property required to be perfected in any states other than the State of Nevada, pursuant to Section 104.9301 et seq. of the Code;
(iii) any provision of the Transaction Documents that purports to continue or reinstate any lien after all obligations and liabilities under all of the Transaction Documents have been paid and performed in full;
(iv) the validity and enforceability of any provisions in the Transaction Documents purporting to exculpate, release or indemnify any party from or against,
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or waive or otherwise limit liability for, or establish non-culpability of any lender or lienholder for, any liability, loss or action to the extent contrary to public policy;
(v) the legality, validity, binding nature or enforceability of any provision of the Transaction Documents to the effect that rights or remedies are not exclusive, that every right or remedy is cumulative and may be exercised in addition to any other right or remedy, that the election of some particular remedy does not preclude recourse to one or more others or that failure to exercise or delay in exercising rights or remedies will not operate as a waiver of any such right or remedy;
(vi) the creation, validity or perfection of a security interest in any cash or cash equivalents;
(vii) any security interest that is terminated or released;
(viii) any provision in the Transaction Documents providing for exclusive jurisdiction of particular courts, agency proceedings, tribunals, or panels or purporting to waive, alter or limit, or restrict access to: (a) legal or equitable rights and remedies, including, without limitation, competent jurisdiction, venue, the right to trial by jury, the manner or method of service of process, and objections to the laying of venue or forum on the basis of forum non conveniens, or (b) statutory rights, including the waiver or release of, or the agreement not to assert, setoffs, claims, counterclaims, defenses (including without limitation any applicable statute of limitations), causes of action, rights or remedies, and the right to receive notice or to be allowed to cure, reinstate or redeem in the event of default, to the extent such provisions are not available under applicable Nevada law;
(ix) the reasonableness of any provision in the Transaction Documents that provides for (a) liquidated damages for the breach of a contract, or (b) an increase in the rate of interest or imposing a late payment charge, forfeiture or penalty (prepayment penalty or otherwise) in the event of delinquency or default, in each case, to the extent such provisions are deemed to constitute a penalty;
(x) the location of filing of any financing statements other than any financing statements to be filed in the State of Nevada; or
(xi) the effect of provisions with respect to a party’s right to collect a deficiency except upon compliance with applicable Nevada law.
2.2.9 We express no opinion regarding the authorization, registration, business qualification or good standing of NV Energy, Inc., a Nevada corporation, or Berkshire Hathaway Energy Company, an Iowa corporation;
2.2.10 We are assuming that with respect to any collateral described in the Transaction Documents, other than real property, under the Code: (i) value has been given and the collateral exists, and (ii) the collateral descriptions in the Transaction Documents are adequate for purposes of Section 104.9108 of the Code;
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2.2.11 We assume, with your permission, that there are no actions, suits, proceedings, or investigations (whether formal or informal), instituted, threatened in writing or pending before or by any federal or state court, governmental, regulatory, or administrative agency, or by any other person, in connection with any transaction contemplated by the Transaction Documents which would (i) have any effect upon or relate to, the authorization, delivery, consummation or performance of any transaction or action contemplated by the Transaction Documents or (ii) prohibit, limit, interfere with or restrain any transaction or action contemplated by the Transaction Documents, except that the statements made in paragraph 3.8 are not based on any assumption made in this paragraph 2.2.11;
2.2.12 The opinions set forth in paragraph 3.10 below as to the identities of all real property acquired by the Opinion Party since August 18, 2003 are based solely on our review of the Property Certificate without any independent investigation or inquiry;
2.2.13 Requirements in the Transaction Documents specifying that provisions thereof may only be waived in writing may not be valid, binding or enforceable to the extent that an oral agreement or an implied agreement by trade practice or course of conduct has been created modifying any provision of such documents;
2.2.14 Whenever a statement herein is qualified by the phrase “to our knowledge,” “to the best of our knowledge,” or “known to us” or a similar phrase, we have, with your consent and without any independent investigation, advised you concerning only the conscious awareness of the facts in the possession of those attorneys who have provided legal services in connection with the Transaction Documents and this Opinion Letter and, solely as to information relevant to a particular opinion issue or confirmation regarding a particular factual matter (e.g., pending or threatened legal proceedings), those attorneys at Hutchison & Steffen, PLLC who are primarily responsible for providing the response concerning that particular opinion issue or confirmation; and
2.2.15 This Opinion Letter is provided to you as a legal opinion only, and not as a guarantee or warranty of any matters discussed herein. The opinions expressed herein are limited to those matters expressly set forth, and no opinion is to be inferred or implied beyond the matters expressly so stated.
3. Opinions
Based on the foregoing and relying thereon, and subject to the assumptions, limitations, exceptions and qualifications set forth above, it is our opinion that:
3.1 The Opinion Party has been duly organized and is validly existing and in good standing under the laws of the State of Nevada as a corporation;
3.2 The Opinion Party has the corporate power and authority to own, lease and operate its property and conduct its business as described in the Disclosure Package and the Prospectus, and to authorize, execute, deliver and perform its obligations under the Transaction Documents, including without limitation the authorization, offering, issuance and sale of the Offered Securities;
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3.3 All shares of issued and outstanding capital stock of the Opinion Party are owned, beneficially and of record, by NV Energy, Inc., a Nevada corporation. All shares of issued and outstanding capital stock of NV Energy, Inc. are owned, indirectly, by Berkshire Hathaway Energy Company, an Iowa corporation;
3.4 The Underwriting Agreement has been duly and validly authorized, executed and delivered by the Opinion Party;
3.5 To the extent Nevada law governs, the Indenture constitutes a valid and binding agreement on the part of the Opinion Party, enforceable against the Opinion Party in accordance with its terms, except as enforcement may be limited by applicable bankruptcy, fraudulent conveyance, insolvency, reorganization, moratorium or other similar laws affecting creditors’ rights generally and by equitable principles generally;
3.6 The Offered Securities have been duly and validly authorized, and, to the extent Nevada law governs such issues, upon authentication thereof by the Trustee in accordance with the Indenture and payment therefor as provided in the Underwriting Agreement, will be validly issued and outstanding, enforceable against the Opinion Party in accordance with their terms, except as enforcement may be limited by applicable bankruptcy, fraudulent conveyance, insolvency, reorganization, moratorium or other similar laws affecting creditors’ rights generally and by equitable principles generally;
3.7 The PUCN has entered an appropriate Order, which to our knowledge remains in full force and effect on the date of this letter, which authorizes or permits the issuance of the Offered Securities by the Opinion Party; and such Order constitutes the only approval, authorization, consent or other order of, or notification to, any governmental body legally required by the State of Nevada in connection with the regulation of the Opinion Party as a public utility for the authorization of the execution, delivery, and performance by the Opinion Party of the Underwriting Agreement and the issuance of the Offered Securities by the Opinion Party pursuant to the terms of the Underwriting Agreement. To our knowledge, other than the Order, no consent, approval, authorization or order of, or filing or registration by the Opinion Party with, any Nevada court, Nevada governmental agency or third party is required for the consummation by the Opinion Party of the transactions contemplated by the Transaction Documents or the performance by the Opinion Party of its obligations thereunder, except such as have been obtained or made;
3.8 To the best of our knowledge, there are no legal or governmental actions, suits or proceedings before any courts or governmental agencies now pending, threatened against, or involving the Opinion Party or any of its subsidiaries (i) of a character that are required to be disclosed in the Registration Statement, the Disclosure Package, or the Prospectus and which are not adequately disclosed in the Registration Statement, the Disclosure Package, or the Prospectus; (ii) that, if determined adversely to the Opinion Party or any of its subsidiaries would be reasonably likely to have, individually or in the aggregate, a Material Adverse Effect or a material adverse effect on the ability of the Opinion Party to perform its obligations under the Transaction Documents; or (iii) that would call into question the validity of the Transaction Documents or the authority of the Opinion Party to enter into the Transaction Documents to which it is a party;
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3.9 The execution, delivery and performance by the Opinion Party of the Transaction Documents to which it is a party and the issuance and sale of the Offered Securities and the use of proceeds of the Offered Securities as designated in the Disclosure Package and he Prospectus do not and will not: (A) conflict with the corporate charter or by-laws of the Opinion Party; or (B) result in a violation of any Nevada statute, rule, regulation, order, judgment or decree of any courts or governmental agencies in Nevada having jurisdiction over the Opinion Party or any of its affiliates or any of their properties, where any such conflict, encumbrance, breach, default or violation under this clause (B) is reasonably likely to have, individually or in the aggregate, a Material Adverse Effect or a material adverse effect on the ability of the Opinion Party to perform its obligations under the Transaction Documents;
3.10 Except for minor defects or irregularities, the Opinion Party has good and marketable title to all real property acquired in fee title (and not subsequently disposed of) by the Opinion Party in the State of Nevada since August 13, 2003, subject only to the lien of the Indenture and Permitted Liens (as defined in the Indenture);
3.11 Except as otherwise set forth in this Opinion Letter, the exceptions from coverage identified on Schedule B to the 2001 Title Policy and held by the Trustee, constitute Permitted Liens; provided, however, that in giving this opinion we have relied on the Property Certificate without any independent investigation, to the effect, among other things, that such exceptions meet the non-materiality and/or other qualifications set forth in clauses (c), (d), (e) and/or (g) in the definition of Permitted Liens in the Indenture;
3.12 Except as otherwise set forth in this Opinion Letter, the exceptions from coverage referred to on Schedule B to the 2003 Title Policy held by the Trustee constitute Permitted Liens; provided, however, that in giving this opinion we have relied on the Property Certificate without any independent investigation, to the effect, among other things, that such exceptions meet the non-materiality and/or other qualifications set forth in clauses (c), (d), (e) and/or (g) in the definition of Permitted Liens in the Indenture;
3.13 The Indenture, which was properly filed and recorded, constitutes a valid mortgage lien on the real properties located in the State of Nevada that are specifically or generally described or referred to in the Indenture as being subject to the Lien thereof (and not subsequently released from such Lien), enforceable against the Opinion Party in accordance with its terms, provided, however, that, except as stated in paragraph 3.10, we express no opinion regarding the priority of any mortgage lien so recorded. The security interest granted by the Opinion Party to the Trustee in the Indenture constitutes a duly perfected security interest in the fixtures and personal property located in the State of Nevada which are specifically or generally described or referred to in the Indenture as being subject to the security interest granted therein (and not subsequently released from such Lien), to the extent that, under the Code, a security interest in such property can be perfected by the filing of a financing statement, which perfected security interest is enforceable against the Opinion Party in accordance with its terms, provided, however, that, except as stated in paragraph 3.10, we express no opinion regarding the priority of any lien so perfected. The Indenture by its terms effectively subjects to the Lien thereof all property located in the State of Nevada (other than Excepted Property, as defined in the Indenture) acquired by the Opinion Party after the date of the execution and delivery of the Indenture (and not subsequently released from such Lien), subject to no Lien prior to the Lien of the Indenture except Permitted Liens, any
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Lien thereon existing at the time of such acquisition and any Lien for unpaid portions of the purchase price thereof placed thereon at the time of such acquisition, and also except as otherwise provided in Article XIII of the Indenture and except for possible claims of a trustee in bankruptcy and possible claims and taxes of the federal government;
3.14 No taxes (as distinguished from filing and recordation fees) are payable to the State of Nevada, or any subdivision or agency thereof, in connection with the execution and delivery of the Underwriting Agreement establishing the series and terms of the Offered Securities or the issuance and sale of the Offered Securities, and all filing and recording fees as to the Indenture have been paid.
This Opinion Letter is made with the knowledge and understanding that the addressees (but no other persons) may rely thereon in connection with the transactions provided for in the Transaction Documents and is solely for the addressees’ benefit, and this Opinion Letter may not be disclosed to or relied upon by any person other than the addressees, except that (i) this Opinion Letter may be disclosed to independent auditors, bank examiners, legal counsel, regulatory and other governmental authorities having jurisdiction or regulatory authority over the respective addressee requesting (or requiring) such disclosure and pursuant to lawful order or legal process of any court or governmental agency; (ii) this Opinion Letter may be furnished for information (but not reliance) to third parties in connection with their requests submitted under the Freedom of Information Act (5 U.S.C. §552), unless determined to be exempt from disclosure in accordance with 5 U.S.C. §552, (iii) this Opinion Letter may be disclosed to and relied upon by the respective addressees’ successors by merger or acquisition; (iv) there are no intended third party beneficiaries of this Opinion Letter; and (v) this Opinion Letter may be disclosed in connection with any legal action to which you are a party arising out of your participation in the subject matter of the Transaction Documents. However, this Opinion Letter specifically cannot be used or relied upon in any way in any advertisement, solicitation, prospectus or sales information regarding sale to others of the financial interests acquired by or as a result of the Transaction Documents.
Very truly yours,
HUTCHISON & STEFFEN, PLLC
A-10
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EXHIBIT A
BMO Capital Markets Corp. BNP Paribas Securities Corp. CIBC World Markets Corp. SunTrust Robinson Humphrey, Inc. Citigroup Global Markets Inc. J.P. Morgan Securities LLC KeyBanc Capital Markets Inc. MUFG Securities Americas Inc. RBC Capital Markets, LLC Scotia Capital (USA) Inc. SMBC Nikko Securities America, Inc. TD Securities (USA) LLC The Williams Capital Group, L.P.
A-11
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EXHIBIT B
{Letterhead of Perkins Coie LLP}
January 30, 2019
Citigroup Global Markets Inc. BMO Capital Markets Corp. BNP Paribas Securities Corp. CIBC World Markets Corp. SunTrust Robinson Humphrey, Inc.
As representatives of the several Underwriters listed on Exhibit A hereto.
Re: Nevada Power Company
Ladies and Gentlemen:
We have acted as special counsel to Nevada Power Company, a Nevada corporation (the “Company”), in connection with the issuance and sale by the Company of $500,000,000 aggregate principal amount of the Company’s 3.700% General and Refunding Mortgage Notes, Series CC, due 2029 (the “Notes”), pursuant to (a) the Underwriting Agreement dated January 28, 2019 between the Company and the Underwriters, for whom you are acting as Representatives, (the “Underwriting Agreement”), (b) the registration statement on Form S-3 (File No. 333-213897) (the “Registration Statement”), as filed with the Securities and Exchange Commission (the “Commission”), (c) the preliminary prospectus supplement, subject to completion, dated January 28, 2019, relating to the issuance and sale of the Notes, including a base prospectus dated October 18, 2016 (together, the “Preliminary Prospectus”) and (d) the final prospectus supplement dated January 28, 2019, including a base prospectus dated October 18, 2016 (together, the “Prospectus”). The Notes will be issued under the General and Refunding Mortgage Indenture, dated as of May 1, 2001, as amended and supplemented to the date hereof, including by the Officer’s Certificate establishing the terms of the Notes (the “Indenture”), between the Company and The Bank of New York Mellon Trust Company, N.A., as trustee (the “Trustee”). This opinion is delivered to you at the request of the Company and pursuant to Section 6(c) of the Underwriting Agreement. Except as otherwise indicated herein, any capitalized term used and not otherwise defined herein has the meaning assigned to such term in the Underwriting Agreement.
A. Documents and Matters Examined
In the course of our representation as described above, we have made such legal and factual examinations and inquiries as we have deemed advisable or necessary for the purpose of rendering this opinion, and we have examined originals, or copies certified or otherwise identified to our satisfaction, of the documents described in Exhibit B hereto. The documents listed in Exhibit B are herein collectively referred to as the “Documents.” Our opinions (i.e., those paragraphs in the “Opinions” portion of this letter numbered C-1 through C-11) are based
B-1
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upon a review of the Documents and, with your consent, we have reviewed no other documents, corporate records, certificates or other statements as a basis for the opinions expressed herein.
We have participated in interviews of various officers of the Company and have received from them representations concerning various facts underlying this opinion. As to certain matters of fact bearing upon the opinions expressed herein, we have, with your consent and without further investigation, relied upon information in certificates and orders issued by government officials, offices and agencies, copies of which have been provided to you, such as certificates or orders as to due incorporation, corporate good standing or regulatory requirements for the issuance of the Notes (collectively, the “Public Authority Documents”) (and all opinions based on Public Authority Documents are as of the date of such Public Authority Documents and not as of the date of this opinion letter), information in the Officer’s Certificate described in Exhibit B, a copy of which has been made available to you, and the representations and warranties of the Company and you in the Underwriting Agreement. We have not independently verified the facts so relied on.
With your permission, we have also relied, without investigation or verification, as to all matters governed by the laws of the State of Nevada upon an opinion letter, dated the date of this opinion, to you from Hutchison & Steffen, PLLC, Nevada counsel to the Company.
B. Assumptions
In rendering the opinions and assurances expressed herein, we have further relied upon the following assumptions, the accuracy of which we have not independently verified:
B-1 Each document submitted to us for review is accurate and complete, each such document that is an original is authentic, each such document that is a copy conforms to an authentic original, and all signatures on each such document are genuine.
B-2 The Indenture has been duly authorized, executed and delivered by the Trustee and the Notes have been duly authenticated by the Trustee.
B-3 The Underwriting Agreement, the Indenture and the Notes (the “Transaction Documents”) and the other documents reviewed by us are valid and binding obligations of each party thereto, other than the Company, enforceable against such party in accordance with their respective terms, and each such party has satisfied all legal requirements pertaining to its status relevant to its right to enforce the Transaction Documents against the Company.
B-4 The Company is validly existing and in good standing under the laws of the State of Nevada. The Company has the corporate power and authority to enter into the Transaction
B-2
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Documents and perform its obligations under the Transaction Documents, and the Transaction Documents have been duly authorized, executed and delivered by the Company.
B-5 The parties to the Underwriting Agreement have performed their respective obligations thereunder and will receive the consideration to be delivered to them at the closing of the issuance and sale of the Notes pursuant to the terms of the Underwriting Agreement.
B-6 The representations of the parties (other than the Company) in the Underwriting Agreement are true and correct and the representations of the Company in the Underwriting Agreement as to factual matters are true and correct.
B-7 Each Public Authority Document reviewed by us for the purpose of rendering this opinion letter is accurate, complete and authentic, and all official public records (including their proper indexing and filing) are accurate and complete.
B-8 There are no agreements or understandings among the parties, written or oral, and there is no usage of trade or course of prior dealing among the parties that would, in either case, define, supplement or qualify the terms of the Documents.
B-9 All individuals have sufficient legal capacity to perform their functions with respect to the Documents and the transactions contemplated by the Documents.
Whenever a statement herein is qualified by the phrase “to our knowledge,” or by any other phrase of similar import, or where it is noted that nothing has been brought to our attention, it means that the opinion or confirmation stated is based solely upon the conscious awareness of such information by (a) the attorney who signs this opinion letter on behalf of Perkins Coie LLP, (b) any attorney at Perkins Coie LLP who has been actively involved in negotiating or preparing the Documents or preparing this opinion letter, and (c) solely as to information relevant to a particular opinion issue or confirmation regarding a particular factual matter (e.g., pending or threatened legal proceedings), any attorney at Perkins Coie LLP who is primarily responsible for providing the response concerning that particular opinion issue or confirmation. We have not undertaken, nor were we obligated or expected to undertake, an independent investigation to determine the accuracy of the facts or other information as to which our knowledge is sought, and any limited inquiry undertaken by us during the preparation of this opinion letter should not be regarded as such an investigation. No inference as to our knowledge of any matters bearing on the accuracy of any such statement should be drawn from the fact of our representation of the Company.
B-3
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C. Opinions
Based on the foregoing and subject to the qualifications and exclusions stated below, we express the following opinions:
C-1 The Indenture constitutes a valid and binding agreement on the part of the Company, enforceable against the Company in accordance with its terms.
C-2 The Notes, when executed by the Company and authenticated by the Trustee in accordance with the Indenture and delivered against payment of the purchase price as provided in the Underwriting Agreement, will be validly issued and outstanding, enforceable against the Company in accordance with their terms and entitled to the benefit and security of the Indenture ratably with all other securities outstanding thereunder.
C-3 The execution and delivery of the Transaction Documents by the Company and the performance by the Company of its obligations thereunder: (i) to our knowledge, will not constitute a breach of, or default under, or result in the creation or imposition of any lien, charge or encumbrance (other than the lien of the Indenture) upon any property or assets of the Company pursuant to any agreement filed by the Company as an exhibit to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2017 and the Company’s Quarterly Reports on Form 10-Q for the quarterly periods ended March 31, 2018, June 30, 2018 and September 30, 2018 (each, a “Material Agreement”); and (ii) to our knowledge, will not result in any violation of any statutory laws that counsel exercising customary professional judgment would in our experience reasonably recognize as typically applicable to agreements similar to the Transaction Documents, except, in the case of (i) and (ii), as would not reasonably be likely to have a Material Adverse Effect.
C-4 To our knowledge, and subject to paragraph E-6 and except for matters related to U.S. state securities laws and regulations and non-U.S. laws and regulations, no approval, authorization, consent or order of, or filing with any governmental or regulatory body or agency is required in connection with the issuance and sale of the Notes by the Company, the consummation by the Company of the transactions contemplated by the Underwriting Agreement, or the due authorization, execution or delivery of the Transaction Documents by the Company, except such as (i) have been obtained or made by the Company and are in full force and effect or (ii) if not obtained or made, would not reasonably be likely to have a Material Adverse Effect on the validity or enforceability of the Notes or the transactions
B-4
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contemplated by the Transaction Documents or the ability of the Company to perform its obligations thereunder.
C-5 The documents incorporated by reference in the Registration Statement, the Preliminary Prospectus and the Prospectus as they pertain to the Company (other than the financial statements and financial schedules therein, as to which we express no opinion), when they were filed with the Commission, complied as to form in all material respects with the requirements of the Exchange Act.
C-6 Without independent verification of the factual accuracy, completeness or fairness of any statements made in the Registration Statement, the Preliminary Prospectus and the Prospectus, each of the Registration Statement and Prospectus (except for the financial statements and financial schedules and other financial information included therein, as to which we express no opinion) appears on its face to be appropriately responsive in all material respects to the requirements of the Securities Act and the applicable rules and regulations of the Commission thereunder.
C-7 The statements in the Preliminary Prospectus and the Prospectus under the captions “Description of General and Refunding Mortgage Securities—Description of the G&R Indenture” and “Description of the Notes,” in each case insofar as the statements purport to summarize the provisions of the Indenture and the Notes, fairly summarize such provisions in all material respects.
C-8 The Company is not, and immediately upon receipt of payment for the Notes will not be, an “investment company” required to be registered under the Investment Company Act.
C-9 The Registration Statement was declared effective under the Securities Act on October 18, 2016; the Preliminary Prospectus was filed with the Commission pursuant to Rule 424(b) on January 28, 2019 in a manner and within the time period required by Rule 424(b) under the Securities Act; the Prospectus was filed with the Commission pursuant to Rule 424(b) on January 28, 2019 in a manner and within the time period required by Rule 424(b) under the Securities Act; and, based solely on the contents of the Commission’s stop orders webpage located at www.sec.gov/litigation/stoporders.shtml, as of 8:30 a.m. Eastern Time on the date hereof, no stop order suspending the effectiveness of the Registration Statement has been issued under the Securities Act and, to our knowledge, no proceedings for that purpose have been initiated by the Commission.
B-5
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C-10 To the extent New York state law governs such matters, the security interest granted by the Company to the Trustee in the Indenture has attached within the meaning of Section 9-203 of the Uniform Commercial Code of the State of New York (the “UCCNY”) with respect to such portion of the Mortgaged Property (as defined in the Indenture) that constitutes personal property or fixtures in which a security interest can be granted under Article 9 of the UCCNY.
C-11 The Indenture has been duly qualified under the Trust Indenture Act.
D. Confirmations
We have participated in conferences with officers and other representatives of the Company, you and your representatives and representatives of the independent auditors of the Company at which the contents of the Registration Statement, the Disclosure Package and the Prospectus (and portions of certain documents incorporated by reference therein) and any amendments or supplements thereto were discussed. Although we assume no responsibility for the factual accuracy, completeness or fairness of any statements (other than as set forth in paragraph C-7 above, subject to the assumptions, exclusions and qualifications set forth in this opinion) made in (a) the Registration Statement or any amendment thereto, (b) the Disclosure Package or any amendment or supplement thereto, (c) the Prospectus or any amendment or supplement thereto, or (d) the documents incorporated by reference in the Prospectus or any further amendment or supplement thereto, nothing has come to our attention that causes us to believe that:
(a) the Registration Statement (except for the financial statements and financial schedules and other financial information included therein, as to which we make no statement), as of the most recent date the Registration Statement became effective pursuant to Rule 430B(f)(2) of the Securities Act, contained any untrue statement of a material fact or omitted to state a material fact required to be stated therein or necessary to make the statements therein not misleading, or
(b) the Disclosure Package (except for the financial statements and financial schedules and other financial information included therein, as to which we make no statement), as of the Applicable Time, contained any untrue statement of a material fact or omitted or omits to state a material fact necessary to make the statements therein, in light of the circumstances in which they were made, not misleading, or
(c) the Prospectus (except for the financial statements and financial schedules and other financial information included therein, as to which we make no statement) as of its date and as of the date hereof contained or contains any untrue statement of a material
B-6
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fact or omitted or omits to state a material fact necessary to make the statements therein, in light of the circumstances under which they were made, not misleading.
E. Qualifications; Exclusions
E-1 The opinions expressed herein are subject to bankruptcy, insolvency and other similar laws affecting the rights and remedies of creditors generally and general principles of equity.
E-2 Except to the extent expressly noted to the contrary in this opinion letter, we express no opinion as to the following matters, or the effect, if any, that they may have on the opinions expressed herein:
(a) U.S. and non-U.S. federal securities laws and regulations, state “blue sky” laws and regulations, the Investment Company Act, the Trust Indenture Act, and laws and regulations relating to commodity (and other) futures and indices and other similar instruments, including the anti-fraud provisions of such laws;
(b) federal and state laws and regulations dealing with (i) antitrust and unfair competition; (ii) filing and notice requirements, other than requirements applicable to charter-related documents such as a certificate of merger; (iii) environmental matters; (iv) land use and subdivisions; (v) tax; (vi) patents, copyrights, trademarks and intellectual property; (vii) governmental procurement; (viii) racketeering; (ix) health and safety; (x) labor and employment; (xi) national and local emergencies; (xii) requirements and provisions of the USA Patriot Act or Foreign Corrupt Practices Act, terrorism, foreign assets control, and foreign investment review or approval; (xiii) possible judicial deference to acts of sovereign states; (xiv) criminal and civil forfeiture; (xv) statutes of general application to the extent they provide for criminal prosecution (e.g., mail fraud, wire fraud and money laundering statutes); (xvi) privacy; and (xvii) regulation of lenders or opinion recipients, or the conduct of their business, and that may relate to the Transaction Documents or the transactions contemplated by the Documents;
(c) Federal Reserve Board margin regulations;
(d) compliance with fiduciary duty requirements;
(e) the statutes and ordinances, the administrative decisions, and the rules and regulations of counties, cities, towns, municipalities and special political subdivisions (whether created or enabled through legislative action at the federal, state or regional level), and judicial decisions to the extent that they deal with any such statutes, ordinances, administrative decisions, rules or regulations;
B-7
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(f) fraudulent transfer and fraudulent conveyance laws;
(g) pension and employee benefit laws and regulations;
(h) the Company’s title to or the condition of title of any property; and
(i) the creation, attachment, perfection, priority or enforcement of liens or encumbrances.
E-3 We express no opinion as to the enforceability of:
(a) provisions related to the waiver of rights, remedies, defenses and obligations or waivers of good faith and reasonableness, including, without limitation, attempts to waive applicable statutes of limitations (including by shortening or extending) or rights to a jury trial, or attempts to change or waive rules of evidence or to fix the method or quantum of proof;
(b) provisions permitting the pursuit of inconsistent or cumulative remedies;
(c) provisions purporting to indemnify, release, exculpate, hold harmless or exempt any party from liability for its own gross negligence, recklessness, willful misconduct, intentional harm, criminal violations, unlawful conduct, strict product liability, other wrongdoing, or for securities law liabilities;
(d) provisions establishing or waiving evidentiary standards;
(e) provisions providing for payment of attorneys’ fees incurred in a dispute or enforcement action (i) to a party other than the prevailing party, (ii) at a procedural level beyond the trial or initial dispute resolution level, or (iii) purporting to limit judicial discretion regarding determination of the amount of such fees and related costs;
(f) provisions appointing a party as attorney in fact for another party;
(g) provisions for penalties, liquidated damages, acceleration of future amounts due (other than principal) without appropriate discount to present value, charging interest on interest, late charges, increased interest after default or maturity or prepayment premiums;
(h) self-help provisions or rights of set off;
(i) choice of law, choice of forum, consent to jurisdictions (both as to personal jurisdiction and subject matter jurisdiction) and service of process provisions;
B-8
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(j) arbitration provisions;
(k) provisions purporting to (i) limit the Company’s ability to transfer its rights in collateral in a manner contrary to UCC Section 9-401, (ii) provide for a security interest in proceeds with respect to personal property comprising collateral other than as set forth under UCC Section 9-315 or (iii) permit any person or entity to vote or otherwise exercise any rights with respect to any collateral absent compliance with the requirements of applicable laws and regulations as to the exercise of rights with respect to such collateral;
(l) provisions that provide for the appointment of a receiver, trustee, conservator or liquidator in any manner except in compliance with applicable law;
(m) a guaranty or surety agreement to the extent that, in the absence of a valid waiver or consent of the guarantor or surety, action by a creditor impairs the value of collateral securing guaranteed debt or a surety obligation to the detriment of the guarantor or surety, or the guaranteed debt or surety obligation is materially modified, or the creditor otherwise takes or fails to take any action that prejudices the guarantor or surety;
(n) covenants not to compete;
(o) confession of judgment provisions;
(p) voting and appointment agreements;
(q) any guaranty, grant of security interest, or other obligation to the extent it includes a swap obligation of any person or entity that is not an eligible contract participant under the Commodity Exchange Act;
(r) provisions that are unconscionable as a matter of law; and
(s) provisions that would permit the exercise of remedies without consideration of the materiality of (i) the breach and (ii) the consequence of the breach to the party seeking enforcement.
E-4 With respect to our opinion in paragraph C-3, we express no opinion as to any violation of a Material Agreement not readily ascertainable from the face of the Material Agreement or arising from any cross-default provision insofar as it relates to a default under an agreement that is not a Material Agreement or arising under a covenant of a financial or numerical nature or requiring computation or provisions therein relating to the occurrence of a “material adverse event” or words of similar import.
B-9
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E-5 To the extent that one or more of the Transaction Documents requires arbitration of disputes, we express no opinion as to whether an arbitrator would enforce provisions of the applicable document(s) in the same manner as such provisions would be enforced by a court of competent jurisdiction.
E-6 We express no opinion as to matters relating to laws and regulations (including regulatory developments), including approvals, authorizations, consents or orders of, or filings with any governmental or regulatory body or agency, regarding or affecting the generation, transmission, distribution or sale of electricity, the supply, transportation or distribution of natural gas, hydroelectric projects, including hydroelectric licensing, coal and mining operations, the protection of the environment, pipeline health and safety matters, or the regulation of public utility holding companies and utilities, including the Federal Power Act and the Energy Policy Act of 2005.
E-7 In rendering the opinions, we have not undertaken any research for purposes of determining whether the Company or any of the transactions contemplated by the Documents are subject to any law or other governmental requirement other than to those laws and requirements which an attorney practicing law in the State of New York exercising customary professional diligence would generally recognize as being applicable to transactions of the type contemplated in the Documents.
For purposes of expressing the opinions herein, (a) we have examined the laws of the State of New York and, to the extent applicable, the federal laws of the United States of America; (b) we have assumed that those laws govern the construction, interpretation and enforcement of the Transaction Documents, whether or not any of the Transaction Documents includes a choice-of- law provision stipulating the application of the laws of some other jurisdiction and (c) our opinions are limited to such laws. We have not reviewed, nor are our opinions in any way predicated on an examination of, the laws of any other jurisdiction, and we expressly disclaim responsibility for advising you as to the effect, if any, that the laws of any other jurisdiction may have on the opinions set forth herein.
The opinions expressed herein (a) are limited to matters expressly stated herein, and no other opinions may be implied or inferred, including that we have performed any actions in order to provide the legal opinions and statements contained herein other than as expressly set forth, and (b) are as of the date hereof (except as otherwise noted above). We disclaim any undertaking or obligation to update these opinions for events and circumstances occurring after the date hereof (including changes in law or facts, or as to facts relating to prior events that are subsequently brought to our attention), or to consider their applicability or correctness as to persons or entities other than the addressees.
B-10
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This letter is for the benefit of, and may be relied upon only by you, and then solely in connection with the closing of the sale of the Notes. Neither this letter nor any extract herefrom or reference hereto may be published or delivered to any other person by you, and this letter may not be relied upon for any other purpose without our express written permission.
Very truly yours,
PERKINS COIE LLP
B-11
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EXHIBIT A
Citigroup Global Markets Inc. BMO Capital Markets Corp. BNP Paribas Securities Corp. CIBC World Markets Corp. SunTrust Robinson Humphrey, Inc. J.P. Morgan Securities LLC KeyBanc Capital Markets Inc. MUFG Securities Americas Inc. RBC Capital Markets, LLC Scotia Capital (USA) Inc. SMBC Nikko Securities America, Inc. TD Securities (USA) LLC The Williams Capital Group, L.P.
B-12
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EXHIBIT B
(a) The Underwriting Agreement.
(b) The Registration Statement.
(c) The Preliminary Prospectus and the documents incorporated by reference therein.
(d) The Issuer Free Writing Prospectus, attached as Schedule B to the Underwriting Agreement, filed pursuant to Rule 433.
(e) The Prospectus and the documents incorporated by reference therein.
(f) The Indenture.
(g) The Notes.
(h) The documents and certificates delivered at the closing of the issuance and sale of the Notes.
(i) The Company’s Restated Articles of Incorporation, dated July 28, 1999, as certified by the Company and Secretary of State of the State of Nevada.
(j) The Company’s Amended and Restated By-Laws, dated December 27, 2017, as certified by the Company.
(k) The unanimous written consent of the Company’s Board of Directors, dated January 24, 2019 as certified by the Company.
(l) Officer’s Certificate to Perkins Coie LLP, dated January 30, 2019 (“Officer’s Certificate”).
(m) The Public Authority Documents, including certified copies of orders in the following proceeding: Public Utilities Commission of Nevada, Docket No. 16-07004.
B-13
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'2&+HDGHU
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NEVADA POWER COMPANY
OFFICER’S CERTIFICATE
January 30, 2019
I, the undersigned officer of Nevada Power Company (the “Company”), do hereby certify that I am an Authorized Officer of the Company as such term is defined in the Indenture (as defined herein). I am delivering this certificate pursuant to the authority granted in the Board Resolutions of the Company dated January 24, 2019, in connection with Sections 1.04, 2.01, 3.01, 4.01(a) and 4.03(b)(i) of the General and Refunding Mortgage Indenture dated as of May 1, 2001, as heretofore amended and supplemented to the date hereof (as heretofore amended and supplemented, the “Indenture”), between the Company and The Bank of New York Mellon Trust Company, N.A., as Trustee (the “Trustee”). Terms used herein and not otherwise defined herein shall have the meanings assigned to them in the Indenture. Based upon the foregoing, I hereby certify on behalf of the Company as follows:
1. The terms and conditions of the Securities of the series established in this Officer’s Certificate to be issued under the Indenture are as follows (the lettered subdivisions set forth in this Section 1 corresponding to the lettered subdivisions of Section 3.01 of the Indenture):
(a) The Securities of such series shall be designated “3.700% General and Refunding Mortgage Notes, Series CC, due 2029” (the “Series CC Notes”).
(b) There shall be no limit upon the aggregate principal amount of the Series CC Notes that may be authenticated and delivered under the Indenture. The Series CC Notes shall be initially authenticated and delivered in the aggregate principal amount of $500,000,000.
(c) Interest on the Series CC Notes shall be payable on the Interest Payment Date to the Persons in whose names such Securities are registered at the close of business on the Regular Record Date for such interest, except as otherwise expressly provided in the form of such Securities attached hereto as Exhibit A.
(d) The Series CC Notes shall mature and the principal thereof shall be due and payable together with all accrued and unpaid interest thereon on May 1, 2029.
(e) The Series CC Notes shall bear interest at 3.700% per annum and such interest shall be payable at the times provided in the form of such Securities attached hereto as Exhibit A.
(f) The corporate trust agency office of The Bank of New York Mellon Trust Company, N.A. at 101 Barclay Street in New York, New York 10286 shall be the place at which (i) the principal of and interest and premium, if any, on the Series CC Notes shall be payable, (ii) registration of transfer of the Series CC Notes may be effected and (iii) exchanges of the Series CC Notes may be effected. The Corporate Trust Office of The Bank of New York Mellon Trust Company, N.A., at 400 South Hope Street, Suite
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500, Los Angeles, California 90071 shall be the place where notices and demands to or upon the Company in respect of the Series CC Notes and the Indenture may be served; and The Bank of New York Mellon Trust Company, N.A. shall be the Paying Agent and Security Registrar for the Series CC Notes; provided, however, that the Company reserves the right to change, by one or more Officer’s Certificates, any such place or the Paying Agent and Security Registrar; and provided, further, that the Company reserves the right to designate, by one or more Officer’s Certificates, its principal office in Las Vegas, Nevada as any such place or itself or any of its Subsidiaries as the Security Registrar; provided, however, that there shall be only a single Security Registrar for the Series CC Notes.
(g) Optional Redemption.
(i) Prior to the Par Call Date, the Company may redeem the Series CC Notes, at its option, in whole at any time or in part from time to time, at a redemption price equal to the greater of (A) 100% of the principal amount of the Series CC Notes being redeemed and (B) the sum of the present values of the remaining scheduled payments of principal and interest on the Series CC Notes being redeemed that would be due if the Notes matured on the Par Call Date (excluding the portion of any such interest accrued to the date of redemption) discounted to, but not including the redemption date on a semi-annual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate (as defined below) plus 15 basis points (the “Make-Whole Amount”), plus, in each case, accrued interest thereon to the date of redemption.
On or after the Par Call Date, we may redeem the Notes, in whole at any time or in part from time to time, at a redemption price equal to 100% of the principal amount of the Notes being redeemed, plus accrued and unpaid interest thereon to, but excluding, the date of redemption.
For purposes of determining the Make-Whole Amount, the following definitions apply:
“Comparable Treasury Issue” means the United States Treasury security selected by an Independent Investment Banker as having a maturity comparable to the remaining term of the Series CC Notes to be redeemed (that would be due if the Notes matured on the Par Call Date) that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities of comparable maturity to the remaining term of the Series CC Notes.
“Independent Investment Banker” means an investment banking institution of international standing appointed by the Company.
“Par Call Date” means February 1, 2029.
“Reference Treasury Dealer” means a primary U.S. government securities dealer in New York City appointed by the Company.
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“Reference Treasury Dealer Quotation” means, with respect to the Reference Treasury Dealer and any redemption date, the average, as determined by the Company, of the bid and asked prices for the applicable Comparable Treasury Issue (expressed in each case as a percentage of its principal amount and quoted in writing to the Company by the Reference Treasury Dealer at 5:00 p.m., New York City time, on the third Business Day preceding such redemption date).
“Treasury Rate” means the rate per annum equal to the semi-annual equivalent or interpolated (on a day- count basis) yield to maturity of the applicable Comparable Treasury Issue, assuming a price for such Comparable Treasury Issue (expressed as a percentage of its principal amount) equal to the applicable Reference Treasury Dealer Quotation for the applicable redemption date.
The Trustee shall have no responsibility for any calculation or determination in respect of the establishment of the redemption price of the Notes and shall be entitled to receive and rely conclusively upon an Officer’s Certificate that states the redemption price.
(ii) Notice of any redemption will be mailed (and as long as the Series CC Notes being redeemed are represented by one or more global securities, transmitted in accordance with the standard procedures of The Depository Trust Company (“DTC”) therefor) at least 30 days but not more than 60 days before the redemption date to each registered holder of Series CC Notes.
(iii) If less than all of the Series CC Notes are to be redeemed at any time, selection of the Series CC Notes for redemption will be made by the Security Registrar by lot, pro rata or such other method as the Security Registrar deems fair and appropriate;
(h) The Company is not required to make mandatory redemption or sinking fund payments with respect to the Series CC Notes.
(i) The Series CC Notes are issuable only in denominations of $2,000 and integral multiples of $1,000 in excess thereof.
(j) Not applicable.
(k) Not applicable.
(l) Not applicable.
(m) Not applicable.
(n) Not applicable.
(o) Not applicable.
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(p) Not applicable.
(q) Book-entry; Delivery and Form.
(i) Form and Dating.
The Series CC Notes and the Trustee’s certificate of authentication shall be substantially in the form of Exhibit A attached hereto. The Series CC Notes may have notations, legends or endorsements required by law, securities exchange rule or usage. Each Series CC Note shall be dated the date of its authentication. The Series CC Notes shall be in denominations of $2,000 and integral multiples of $1,000 in excess thereof.
The terms and provisions contained in the Series CC Notes shall constitute, and are hereby expressly made, a part of this Officer’s Certificate, and the Company, by its execution and delivery of this Officer’s Certificate, expressly agrees to such terms and provisions and to be bound thereby. However, to the extent any provision of any Series CC Note conflicts with the express provisions of this Officer’s Certificate or the Indenture, the provisions of this Officer’s Certificate or the Indenture, as applicable, shall govern and be controlling.
Series CC Notes initially shall be issued in global form and shall be substantially in the form of Exhibit A hereto. Series CC Notes issued in definitive form shall also be substantially in the form of Exhibit A attached hereto. Each Global Note shall represent such aggregate principal amount of the outstanding Series CC Notes as shall be specified therein and each shall provide that it shall represent the aggregate principal amount of outstanding Series CC Notes from time to time endorsed thereon and that the aggregate principal amount of outstanding Series CC Notes represented thereby may from time to time be reduced or increased, as appropriate, to reflect exchanges and redemptions. Any endorsement of a Global Note to reflect the amount of any increase or decrease in the aggregate principal amount of outstanding Series CC Notes represented thereby shall be made by the Trustee, the Depositary or the Note Custodian, at the direction of the Trustee, in accordance with instructions given by the Holder thereof as required by Section 1(q)(iv) of this Officer’s Certificate.
(ii) Authentication.
The Trustee or an Authenticating Agent shall authenticate by executing a Trustee’s Certificate of Authentication in substantially the form set forth in Section 2.02 of the Indenture (A) the Series CC Notes for original issue on the Issue Date in the initial aggregate principal amount of $500,000,000 and (B) additional Series CC Notes for original issue from time to time after the Issue Date in such principal amounts as may be set forth in a Company Order, and deliver such Series CC Notes so authenticated in each case, pursuant to and upon receipt of a Company Order, which Company Order shall specify (x) the amount of Series CC Notes to be authenticated and the date of original issue thereof and (y) the amount of Series CC Notes to be issued in global form or definitive form and subject to the provisions of Article IV of the Indenture. The aggregate principal amount of the Series CC Notes outstanding at any time may not exceed
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$500,000,000 plus such additional principal amounts as may be issued and authenticated pursuant to clause (B) of the preceding sentence of this paragraph.
(iii) Security Registrar, Paying Agent and Depositary.
The Company initially appoints the Trustee to act as the Security Registrar and Paying Agent for the Series CC Notes. Upon the occurrence of an Event of Default set forth in Sections 10.01(d) or 10.01(e) of the Indenture, the Trustee shall serve as Paying Agent for the Series CC Notes. Pursuant to Section 6.02 of the Indenture, the Company hereby designates the corporate trust agency office of the Trustee as its office or agency at 101 Barclay Street in the City and State of New York where payment of the Series CC Notes shall be made and where the registration of transfer or exchange of the Series CC Notes may be effected; and the Corporate Trust Office of the Trustee at 400 South Hope Street, Suite 500, Los Angeles, California 90071 as the place where notices and demands to or upon the Company in respect of the Series CC Notes and the Indenture may be served. The Company may also from time to time designate one or more other offices or agencies with respect to the Series CC Notes and may from time to time rescind any of these designations in accordance with the terms provided in Section 6.02 of the Indenture.
The Company initially appoints DTC to act as Depositary with respect to the Global Notes. The Trustee has been appointed by DTC to act as Note Custodian with respect to the Global Notes.
(iv) Transfer and Exchange.
(1) Transfer and Exchange of Global Notes. A Global Note may not be transferred except as a whole by the Depositary to a nominee of the Depositary, by a nominee of the Depositary to the Depositary or to another nominee of the Depositary, or by the Depositary or any such nominee to a successor Depositary or a nominee of such successor Depositary. All Global Notes shall be exchanged by the Company for Definitive Notes if:
a. the Company delivers to the Trustee notice from the Depositary that it is unwilling or unable to continue to act as Depositary for the Global Notes or that it is no longer a clearing agency registered under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) and, in either case, a successor Depositary is not appointed by the Company within 90 days after the date of such notice from the Depositary; or
b. the Company in its sole discretion notifies the Trustee in writing that it elects to cause issuance of the Series CC Notes in certificated form.
Upon the occurrence of either of the preceding events in a. or b. above, Definitive Notes shall be issued in such names as the Depositary shall instruct the Trustee. Global Notes also may be exchanged or replaced, in whole or in part, as provided in Sections 3.06 and 3.09 of the Indenture. Every Series CC Note authenticated and delivered in exchange for, or in lieu of, a Global Note or any portion thereof, pursuant to Sections 3.06 and 3.09 of
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the Indenture, shall be authenticated and delivered in the form of Exhibit A attached hereto. A Global Note may not be exchanged for another Series CC Note other than as provided in this Section 1(q)(iv)(1); however, beneficial interests in a Global Note may be transferred and exchanged as provided in Section 1(q)(iv)(2) of this Officer’s Certificate.
(2) Transfer and Exchange of Beneficial Interests in the Global Notes. The Company acknowledges that the transfer and exchange of beneficial interests in the Global Notes will be effected through the Depositary, in accordance with the Applicable Procedures.
(3) Transfer and Exchange of Definitive Notes for Definitive Notes. Upon request by a Holder of Definitive Notes and such Holder’s compliance with the provisions of this Section 1(q)(iv)(3), the Security Registrar shall register the transfer or exchange of Definitive Notes. Prior to such registration of transfer or exchange, the requesting Holder shall present or surrender to the Security Registrar the Definitive Notes duly endorsed or accompanied by a written instruction of transfer in form satisfactory to the Security Registrar duly executed by such Holder or by such Holder’s attorney, duly authorized in writing.
(4) Legends. The following legend shall appear on the face of all Global Notes issued under this Indenture unless specifically stated otherwise in the applicable provisions of this Officer’s Certificate:
“THIS GLOBAL NOTE IS HELD BY THE DEPOSITARY (AS DEFINED IN THE OFFICER’S CERTIFICATE UNDER THE INDENTURE GOVERNING THIS NOTE) OR ITS NOMINEE IN CUSTODY FOR THE BENEFIT OF THE BENEFICIAL OWNERS HEREOF, AND IS NOT TRANSFERABLE TO ANY PERSON UNDER ANY CIRCUMSTANCES EXCEPT THAT (I) THE TRUSTEE MAY MAKE SUCH NOTATIONS HEREON AS MAY BE REQUIRED OR PERMITTED UNDER THE INDENTURE, (II) THIS GLOBAL NOTE MAY BE EXCHANGED IN WHOLE BUT NOT IN PART PURSUANT TO SECTION 1(q)(iv)(1) OF THE OFFICER’S CERTIFICATE UNDER THE INDENTURE, (III) THIS GLOBAL NOTE MAY BE DELIVERED TO THE TRUSTEE FOR CANCELLATION PURSUANT TO SECTION 3.09 OF THE INDENTURE AND (IV) THIS GLOBAL NOTE MAY BE TRANSFERRED TO A SUCCESSOR DEPOSITARY WITH THE PRIOR WRITTEN CONSENT OF THE COMPANY OR ANY SUCCESSOR THERETO.”
Additionally, so long as DTC is the Depositary with respect to any Global Note, each such Global Note shall also bear a legend in substantially the following form:
“UNLESS THIS NOTE IS PRESENTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITARY, TO THE COMPANY OR ANY SUCCESSOR THERETO OR ITS AGENT FOR REGISTRATION OF TRANSFER, EXCHANGE, OR PAYMENT, AND ANY CERTIFICATE ISSUED IS REGISTERED IN THE NAME OF CEDE & CO. OR IN SUCH OTHER NAME AS IS REQUESTED
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BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITARY (AND ANY PAYMENT IS MADE TO CEDE & CO. OR TO SUCH OTHER ENTITY AS IS REQUESTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITARY), ANY TRANSFER, PLEDGE, OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL INASMUCH AS THE REGISTERED OWNER HEREOF, CEDE & CO., HAS AN INTEREST HEREIN.”
(5) Cancellation and/or Adjustment of Global Notes. At such time as all beneficial interests in a particular Global Note have been exchanged for Definitive Notes or a particular Global Note has been redeemed, repurchased or canceled in whole and not in part, each such Global Note shall be returned to or retained and canceled by the Trustee in accordance with Section 3.09 of the Indenture. At any time prior to such cancellation, if any beneficial interest in a Global Note is exchanged for or transferred to a Person who shall take delivery thereof in the form of a beneficial interest in another Global Note or for Definitive Notes, the principal amount of Series CC Notes represented by such Global Note shall be reduced accordingly and an endorsement shall be made on such Global Note, by the Trustee, the Note Custodian or the Depositary at the direction of the Trustee, to reflect such reduction; and if the beneficial interest is being exchanged for or transferred to a Person who shall take delivery thereof in the form of a beneficial interest in another Global Note, such other Global Note shall be increased accordingly and an endorsement shall be made on such Global Note, by the Trustee, the Note Custodian or by the Depositary at the direction of the Trustee, to reflect such increase.
(6) General Provisions Relating to Transfers and Exchanges. To permit registrations of transfers and exchanges, subject to Section 1(q)(iv) of this Officer’s Certificate, the Company shall execute and, upon the Company’s order, the Trustee or an Authenticating Agent shall authenticate Global Notes and Definitive Notes at the Security Registrar’s request.
(v) Outstanding Series CC Notes.
Notwithstanding the definition of “Outstanding” in Section 1.01 of the Indenture, Series CC Notes that the Company, a Subsidiary of the Company or an Affiliate of the Company offers to purchase or acquires pursuant to an offer, exchange offer, tender offer or otherwise shall not be deemed to be owned by the Company, such Subsidiary or such Affiliate until legal title to such Series CC Notes passes to the Company, such Subsidiary or such Affiliate, as the case may be.
(r) Not applicable.
(s) Not applicable.
(t) Not applicable.
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(u) Additional Conditions and Definitions.
(i) Additional Conditions to Section 9.01 of Indenture.
Notwithstanding the provisions of Section 9.01 of the Indenture, no Series CC Note shall be deemed to have been paid pursuant to such provisions unless the Company shall have delivered to the Trustee either: (a) an Opinion of Counsel from counsel in the United States who is reasonably acceptable to the Trustee confirming that (i) the Company has received from, or there has been published by, the Internal Revenue Service a ruling or (ii) since the date of this Officer’s Certificate, there has been a change in the applicable federal income tax law, in either case to the effect that, and based thereon such Opinion of Counsel shall confirm that, the Holders of the Outstanding Series CC Notes will not recognize income, gain or loss for federal income tax purposes as a result of such satisfaction and discharge and will be subject to federal income tax on the same amounts, in the same manner and at the same times as would have been the case if such satisfaction and discharge had not occurred or (b) (i) an instrument wherein the Company, notwithstanding the satisfaction and discharge of the Company’s indebtedness in respect of the Series CC Notes, shall assume the obligation (which shall be absolute and unconditional) to irrevocably deposit with the Trustee such additional sums of money, if any, or additional Eligible Obligations, if any, or any combination thereof, at such time or times, as shall be necessary, together with the money and/or Eligible Obligations theretofore so deposited, to pay when due the principal of and premium, if any, and interest due and to become due on such Series CC Notes or portions thereof; provided, however, that such instrument may state that the Company’s obligation to make additional deposits as aforesaid shall be subject to the delivery to the Company by the Trustee of a notice asserting the deficiency accompanied by an opinion of an Independent public Accountant of nationally recognized standing showing the calculation thereof; and (ii) an Opinion of Counsel from tax counsel in the United States who is reasonably acceptable to the Trustee to the effect that the Holders of the Outstanding Series CC Notes will not recognize income, gain or loss for federal income tax purposes as a result of such satisfaction and discharge and will be subject to federal income tax on the same amounts, in the same manner and at the same times as would have been the case if such satisfaction and discharge had not occurred.
(ii) Modifications Requiring Consent.
In addition to the provisions of Section 14.02 of the Indenture, no supplemental indenture shall alter or waive any of the provisions with respect to the redemption of the Series CC Notes set forth in Section 1(g) hereof without the consent of each Holder of Series CC Notes affected thereby.
(iii) Certain Definitions.
Set forth below are certain defined terms used in this Officer’s Certificate. Reference is made to the Indenture for the definitions of any other capitalized terms used herein for which no definition is provided herein.
“Affiliate” of any specified Person means any other Person directly or indirectly controlling or controlled by or under direct or indirect common control with such specified Person. For purposes of this definition, “control,” as used with respect to any Person, means the possession, directly or indirectly, of the power to direct or cause the
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direction of the management or policies of such Person, whether through the ownership of voting securities, by agreement or otherwise; provided that beneficial ownership of 10% or more of the Voting Stock of a Person shall be deemed to be control. For purposes of this definition, the terms “controlling,” “controlled by” and “under common control with” have correlative meanings.
“Applicable Procedures” means, with respect to any transfer or exchange of or for beneficial interests in any Global Note, the rules and procedures of the Depositary, Euroclear and Clearstream that apply to such transfer or exchange.
“Bankruptcy Law” means Title 11, U.S. Code or any similar federal or state law for the relief of debtors.
“Beneficial Owner” has the meaning assigned to such term in Rule 13d-3 and Rule 13d-5 under the Exchange Act, except that in calculating the beneficial ownership of any particular “person” (as that term is used in Section 13(d)(3) of the Exchange Act), such “person” shall be deemed to have beneficial ownership of all securities that such “person” has the right to acquire by conversion or exercise of other securities, whether such right is currently exercisable or is exercisable only upon the occurrence of a subsequent condition. The terms “Beneficially Owns” and “Beneficially Owned” have a corresponding meaning.
“Default” means any event that is, or with the passage of time or the giving of notice or both would be, an Event of Default as defined in the Indenture.
“Definitive Note” means a certificated Series CC Note registered in the name of the Holder thereof and issued in accordance with Section 1(q)(iv) of this Officer’s Certificate, in the form of Exhibit A hereto except that such Series CC Note shall not bear the Global Note Legend.
“Depositary” means, with respect to the Series CC Notes issuable or issued in whole or in part in global form, the Person specified in Section 1(q)(iii) of this Officer’s Certificate as the Depositary with respect to the Series CC Notes, and any and all successors thereto appointed as depositary hereunder and having become such pursuant to the applicable provision of this Officer’s Certificate or the Indenture.
“Euroclear” means Euroclear Bank S.A./N.V.
“Event of Default” means an Event of Default as defined in the Indenture.
“Global Note Legend” means the first legend and, if applicable, the second legend set forth in Section 1(q)(iv)(4) of this Officer’s Certificate.
“Global Notes” means, individually and collectively, each of the Series CC Notes issued or issuable in the global form of Exhibit A hereto issued in accordance with Sections 1(q)(i) of this Officer’s Certificate, and that bears the Global Note Legend and that is deposited with or on behalf of and registered in the name of the Depositary.
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“Issue Date” means the first date on which any Series CC Notes are issued, authenticated and delivered under the Indenture and this Officer’s Certificate.
“Note Custodian” means the Trustee, as custodian for the Depositary with respect to the Series CC Notes in global form, or any successor entity thereto.
“Subsidiary” means, with respect to any specified Person:
(1) any corporation, association or other business entity of which more than 50% of the total voting power of shares of Capital Stock entitled (without regard to the occurrence of any contingency) to vote in the election of directors, managers or trustees of the corporation, association or other business entity is at the time owned or controlled, directly or indirectly, by that Person or one or more of the other Subsidiaries of that Person (or a combination thereof); and
(2) any partnership (a) the sole general partner or the managing general partner of which is such Person or a Subsidiary of such Person or (b) the only general partners of which are that Person or one or more Subsidiaries of that Person (or any combination thereof).
“Voting Stock” of any Person as of any date means the Capital Stock of such Person that is at the time entitled to vote in the election of the board of directors of such Person.
2. The undersigned has read all of the covenants and conditions contained in the Indenture, and the definitions in the Indenture relating thereto, relating to the issuance of the Series CC Notes and in respect of compliance with which this certificate is made.
The statements contained in this certificate are based upon the familiarity of the undersigned with the Indenture, the documents accompanying this certificate, and upon discussions by the undersigned with officers and employees of the Company familiar with the matters set forth herein.
In the opinion of the undersigned, he has made such examination or investigation as is necessary to enable him to express an informed opinion as to whether or not such covenants and conditions have been complied with.
In the opinion of the undersigned, such conditions and covenants have been complied with.
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IN WITNESS WHEREOF, the undersigned has executed this Officer’s Certificate as of the date first written above.
By: Name: Michael Cole Title: Vice President and Chief Financial Officer
Receipt acknowledged on
THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., as Trustee
By: Name: Title:
[Signature Page to Officer Certificate (Series CC Notes)]
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Exhibit A
Form of Series CC Notes
THIS GLOBAL NOTE IS HELD BY THE DEPOSITARY (AS DEFINED IN THE OFFICER’S CERTIFICATE UNDER THE INDENTURE GOVERNING THIS NOTE) OR ITS NOMINEE IN CUSTODY FOR THE BENEFIT OF THE BENEFICIAL OWNERS HEREOF, AND IS NOT TRANSFERABLE TO ANY PERSON UNDER ANY CIRCUMSTANCES EXCEPT THAT (I) THE TRUSTEE MAY MAKE SUCH NOTATIONS HEREON AS MAY BE REQUIRED OR PERMITTED UNDER THE INDENTURE, (II) THIS GLOBAL NOTE MAY BE EXCHANGED IN WHOLE BUT NOT IN PART PURSUANT TO SECTION 1 (q)(iv)(1) OF THE OFFICER’S CERTIFICATE UNDER THE INDENTURE, (III) THIS GLOBAL NOTE MAY BE DELIVERED TO THE TRUSTEE FOR CANCELLATION PURSUANT TO SECTION 3.09 OF THE INDENTURE AND (IV) THIS GLOBAL NOTE MAY BE TRANSFERRED TO A SUCCESSOR DEPOSITARY WITH THE PRIOR WRITTEN CONSENT OF THE COMPANY OR ANY SUCCESSOR THERETO.
UNLESS THIS NOTE IS PRESENTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITARY, TO THE COMPANY OR ANY SUCCESSOR THERETO OR ITS AGENT FOR REGISTRATION OF TRANSFER, EXCHANGE, OR PAYMENT, AND ANY CERTIFICATE ISSUED IS REGISTERED IN THE NAME OF CEDE & CO. OR IN SUCH OTHER NAME AS IS REQUESTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITARY (AND ANY PAYMENT IS MADE TO CEDE & CO. OR TO SUCH OTHER ENTITY AS IS REQUESTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITARY), ANY TRANSFER, PLEDGE, OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL INASMUCH AS THE REGISTERED OWNER HEREOF, CEDE & CO., HAS AN INTEREST HEREIN.
NEVADA POWER COMPANY 3.700% General and Refunding Mortgage Note, Series CC, due 2029
Original Interest Accrual Date: January 30, 2019 Redeemable by Company: Yes _ No Stated Maturity: May 1, 2029 Interest Rate: 3.700% Redemption Date: See Below Interest Payment Dates: May 1 and November 1 Redemption Price: See Below Regular Record Dates: April 15 and October 15
The Security is not a Discount Security within the meaning of the within-mentioned Indenture.
CUSIP No. 641423 CC0
3.700% General and Refunding Mortgage Notes, Series CC, due 2029
No. R- $
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Nevada Power Company, a Nevada corporation (the “Company”) promises to pay to Cede & Co. or registered assigns, the principal sum of $500 MILLION Dollars on May 1, 2029.
1. Interest. The Company promises to pay interest on the principal amount of this Series CC Note at 3.700% per annum, from January 30, 2019 until maturity. The Company shall pay interest semi-annually in arrears on May 1 and November 1 of each year, or if any such day is not a Business Day, on the next succeeding Business Day (each an “Interest Payment Date”). Interest on the Series CC Notes shall accrue from the most recent date to which interest has been paid or, if no interest has been paid, from Original Interest Accrual Date specified above; provided that if there is no existing Default in the payment of interest, and if this Series CC Note is authenticated between a record date referred to on the face hereof and the next succeeding Interest Payment Date, interest shall accrue from such next succeeding Interest Payment Date, except in the case of the original issuance of Series CC Notes, in which case interest shall accrue from the Original Interest Accrual Date specified above; provided, further, that the first Interest Payment Date shall be May 1, 2019. The Company shall pay interest (including postpetition interest in any proceeding under the Bankruptcy Law) on overdue principal and premium, if any, from time to time on demand at the rate borne on the Series CC Notes; it shall pay interest (including post-petition interest in any proceeding under the Bankruptcy Law) on overdue installments of interest, if any, (without regard to any applicable grace periods) from time to time on demand at the same rate to the extent lawful. Interest shall be computed on the basis of a 360-day year of twelve 30-day months.
2. Method of Payment. The Company shall pay interest on the Series CC Notes (except Defaulted Interest) to the Persons who are registered Holders of Series CC Notes at the close of business on the April 15 and October 15 next preceding the Interest Payment Date, even if such Series CC Notes are canceled after such record date and on or before such Interest Payment Date, except as provided in Section 3.07 of the Indenture with respect to Defaulted Interest. The Series CC Notes shall be payable as to principal and premium and interest at the office or agency of the Company maintained for such purpose within the City and State of New York, or, at the option of the Company, payment of interest may be made by check mailed to the Holders of Series CC Notes at their addresses set forth in the register of Holders, and provided that payment by wire transfer of immediately available funds shall be required with respect to principal of, and interest and premium, if any, on, all Global Notes and all other Series CC Notes the Holders of which shall have provided wire transfer instructions to the Company or the Paying Agent. Such payment shall be in such coin or currency of the United States of America as at the time of payment is legal tender for payment of public and private debts.
3. Paying Agent and Security Registrar. Initially, The Bank of New York Mellon Trust Company, N.A., the Trustee under the Indenture, shall act as Paying Agent and Security Registrar. The Company may change any Paying Agent or Security Registrar without notice to any Holder of Series CC Notes. The Company or any of its Subsidiaries may act in any such capacity.
4. Indenture; Security. This Series CC Note is one of a duly authorized issue of Securities of the Company, issued and issuable in one or more series under and equally secured by a General and Refunding Mortgage Indenture, dated as of May 1, 2001 (such Indenture as originally executed and delivered and as supplemented or amended from time to time thereafter,
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together with any constituent instruments establishing the terms of particular Securities, being herein called the “Indenture”), between the Company and The Bank of New York Mellon Trust Company, N.A., as Trustee (herein called the “Trustee,” which term includes any successor Trustee under the Indenture), to which Indenture and all indentures supplemental thereto reference is hereby made for a description of the property mortgaged, pledged and held in trust, the nature and extent of the security and the respective rights, limitations of rights, duties and immunities of the Company, the Trustee and the Holders of the Securities thereunder and of the terms and conditions upon which the Securities are, and are to be, authenticated and delivered and secured. The acceptance of this Series CC Note shall be deemed to constitute the consent and agreement by the Holder hereof to all of the terms and provisions of the Indenture. This Series CC Note is one of the series designated above. The terms of the Series CC Notes include those stated in the Indenture, including the Officer’s Certificate dated January 30, 2019 (the “Officer’s Certificate”), and those made part of the Indenture by reference to the Trust Indenture Act. The Series CC Notes are subject to all such terms, and Holders of Series CC Notes are referred to the Indenture, including the Officer’s Certificate, and such Act for a statement of such terms. To the extent any provision of this Series CC Note conflicts with the express provisions of the Indenture or the Officer’s Certificate, the provisions of the Indenture and the Officer’s Certificate shall govern and be controlling.
All Outstanding Securities, including the Series CC Notes, issued under the Indenture are secured by the lien of the Indenture on the properties of the Company described in the Indenture.
5. Optional Redemption. Prior to the Par Call Date, the Company may redeem the Series CC Notes, at its option, in whole at any time or in part from time to time, at a redemption price equal to the greater of (A) 100% of the principal amount of the Series CC Notes being redeemed, and (B) the sum of the present values of the remaining scheduled payments of principal and interest on the Series CC Notes being redeemed that would be due if the Notes matured on the Par Call Date (excluding the portion of any such interest accrued to the date of redemption) discounted to, but not including, the redemption date on a semi-annual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate (as defined below) plus 15 basis points (the “Make-Whole Amount”), plus, in each case, accrued interest thereon to the date of redemption.
On or after the Par Call Date, we may redeem the Notes, in whole at any time or in part from time to time, at a redemption price equal to 100% of the principal amount of the Notes being redeemed, plus accrued and unpaid interest thereon to, but excluding, the date of redemption.
For purposes of determining the Make-Whole Amount, the following definitions apply:
“Comparable Treasury Issue” means the United States Treasury security selected by an Independent Investment Banker as having a maturity comparable to the remaining term of the Series CC Notes to be redeemed (that would be due if the Notes matured on the Par Call Date) that would be utilized, at the time of selection and in accordance with customary financial practice, in pricing new issues of corporate debt securities of comparable maturity to the remaining term of the Series CC Notes.
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“Independent Investment Banker” means an investment banking institution of international standing appointed by the Company.
“Par Call Date” means February 1, 2029.
“Reference Treasury Dealer” means a primary U.S. government securities dealer in New York City appointed by the Company.
“Reference Treasury Dealer Quotation” means, with respect to the Reference Treasury Dealer and any redemption date, the average, as determined by the Company, of the bid and asked prices for the applicable Comparable Treasury Issue (expressed in each case as a percentage of its principal amount and quoted in writing to the Company by the Reference Treasury Dealer at 5:00 p.m., New York City time, on the third Business Day preceding such redemption date).
“Treasury Rate” means the rate per annum equal to the semi-annual equivalent or interpolated (on a day-count basis) yield to maturity of the applicable Comparable Treasury Issue, assuming a price for such Comparable Treasury Issue (expressed as a percentage of its principal amount) equal to the applicable Reference Treasury Dealer Quotation for the applicable redemption date.
The Trustee shall have no responsibility for any calculation or determination in respect of the establishment of the redemption price of the Notes and shall be entitled to receive and rely conclusively upon an Officer’s Certificate that states the redemption price.
6. Notice of Optional Redemption. Notice of any redemption will be mailed (and as long as the Series CC Notes being redeemed are represented by one or more global securities, transmitted in accordance with the standard procedures of The Depository Trust Company therefor) at least 30 days but not more than 60 days before the redemption date to each registered holder of Series CC Notes.
7. Mandatory Redemption. The Company shall not be required to make mandatory redemption or sinking fund payments with respect to the Series CC Notes.
8. Denominations, Transfer, Exchange. The Series CC Notes are in registered form without coupons in denominations of $2,000 and integral multiples of $1,000 in excess thereof. The transfer of Series CC Notes may be registered and Series CC Notes may be exchanged as provided in the Indenture and the Officer’s Certificate. The Security Registrar and the Trustee may require a Holder of Series CC Notes, among other things, to furnish appropriate endorsements and transfer documents and the Company may require a Holder of Series CC Notes to pay any taxes and fees required by law or permitted by the Indenture. The Company need not exchange or register the transfer of any Series CC Note or portion of a Series CC Note selected for redemption, except for the unredeemed portion of any Series CC Note being redeemed in part. Also, the Company need not exchange or register the transfer of any Series CC Notes for a period of 15 days before a selection of Series CC Notes to be redeemed or during the period between a record date and the corresponding Interest Payment Date.
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9. Persons Deemed Owners. The registered Holder of a Series CC Note may be treated as its owner for all purposes.
10. Amendment, Supplement and Waiver. The Indenture permits, with certain exceptions as therein provided, the Trustee to enter into one or more supplemental indentures for the purpose of adding any provisions to, or changing in any manner or eliminating any of the provisions of, the Indenture with the consent of the Holders of not less than a majority in aggregate principal amount of the Securities of all series then Outstanding under the Indenture, considered as one class; provided, however, that if there shall be Securities of more than one Series outstanding under the Indenture and if a proposed supplemental indenture shall directly affect the rights of the Holders of Securities of one or more, but less than all, of such series, then the consent only of the Holders of a majority in aggregate principal amount of the Outstanding Securities of all series so directly affected, considered as one class, shall be required; and provided, further, that if the Securities of any series shall have been issued in more than one Tranche and if the proposed supplemental indenture shall directly affect the rights of the Holders of Securities of one or more, but less than all, of such Tranches, then the consent only of the Holders of a majority in aggregate principal amount of the Outstanding Securities of all Tranches so directly affected, considered as one class, shall be required; and provided, further, that the Indenture permits the Trustee to enter into one or more supplemental indentures for limited purposes without the consent of any Holders of Securities. The Indenture also contains provisions permitting the Holders of a majority in principal amount of the Securities then Outstanding, on behalf of the Holders of all Securities, to waive compliance by the Company with certain provisions of the Indenture and certain past defaults under the Indenture and their consequences. Any such consent or waiver by the Holder of this Series CC Note shall be conclusive and binding upon such Holder and upon all future Holders of this Series CC Note and of any Series CC Note issued upon the registration of transfer hereof or in exchange therefor or in lieu hereof, whether or not notation of such consent or waiver is made upon this Series CC Note.
11. Events of Default. If an Event of Default shall occur and be continuing, the principal of this Series CC Note may be declared due and payable in the manner and with the effect provided in the Indenture.
12. No Recourse Against Others. As provided in the Indenture, no recourse shall be had for the payment of the principal of or premium, if any, or interest on any Securities, or any part thereof, or for any claim based thereon or otherwise in respect thereof, or of the indebtedness represented thereby, or upon any obligation, covenant or agreement under the Indenture, against, and no personal liability whatsoever shall attach to, or be incurred by, any incorporator, stockholder, officer or director, as such, past, present or future of the Company or of any predecessor or successor corporation (either directly or through the Company or a predecessor or successor corporation), whether by virtue of any constitutional provision, statute or rule of law, or by the enforcement of any assessment or penalty or otherwise; it being expressly agreed and understood that the Indenture and all the Securities are solely corporate obligations and that any such personal liability is hereby expressly waived and released as a condition of, and as part of the consideration for, the execution of the Indenture and the issuance of the Securities.
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13. Authentication. Unless the certificate of authentication hereon has been executed by the Trustee or an Authenticating Agent by manual signature, this Series CC Note shall not be entitled to any benefit under the Indenture or be valid or obligatory for any purpose.
14. Transfer and Exchange.
(a) As provided in the Indenture and subject to certain limitations therein set forth, the transfer of this Series CC Note is registrable in the Security Register, upon surrender of this Series CC Note for registration of transfer at the corporate trust agency office of The Bank of New York Mellon Trust Company, N.A. in New York, New York or such other office or agency as may be designated by the Company from time to time, duly endorsed by, or accompanied by a written instrument of transfer in form satisfactory to the Company and the Security Registrar duly executed by, the Holder hereof or the Holder’s attorney duly authorized in writing, and thereupon one or more new Series CC Notes of this series or authorized denominations and of like tenor and aggregate principal amount, will be issued to the designated transferee or transferees.
(b) No service charge shall be made for any such registration of transfer or exchange, but the Company may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection therewith.
(c) Prior to due presentment of this Series CC Note for registration of transfer, the Company, the Trustee and any agent of the Company or the Trustee may treat the Person in whose name this Series CC Note is registered as the absolute owner hereof for all purposes, whether or not this Series CC Note be overdue, and neither the Company, the Trustee nor any such agent shall be affected by notice to the contrary.
15. Governing Law. The Series CC Notes shall be governed by and construed in accordance with the laws of the State of New York.
16. Definition of Other Terms. All terms used in this Series CC Note which are defined in the Indenture or the Officer’s Certificate shall have the meanings assigned to them in the Indenture or the Officer’s Certificate, as applicable, unless otherwise indicated.
17. Abbreviations. Customary abbreviations may be used in the name of a Holder of Series CC Notes or an assignee, such as: TEN COM (= tenants in common), TEN ENT (= tenants by the entireties), JT TEN (= joint tenants with right of survivorship and not as tenants in common), CUST (= Custodian), and U/G/M/A (= Uniform Gifts to Minors Act).
18. CUSIP Numbers. The Company has caused CUSIP numbers to be printed on the Series CC Notes and the Trustee may use CUSIP numbers in notices of redemption as a convenience to Holders of Series CC Notes. No representation is made as to the accuracy of such numbers either as printed on the Series CC Notes or as contained in any notice of redemption and reliance may be placed only on the other identification numbers placed thereon.
The Company shall furnish to any Holder of Series CC Notes upon written request and without charge a copy of the Indenture. Requests may be made to:
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Nevada Power Company 6226 West Sahara Avenue Las Vegas, Nevada 89146 Attention: Vice President and Chief Financial Officer Telephone: (702) 402-5000
[The remainder of this page is intentionally left blank]
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IN WITNESS WHEREOF, the Company has caused this instrument to be duly executed.
NEVADA POWER COMPANY
By: Name: Michael Cole Title: Vice President and Chief Financial Officer
CERTIFICATE OF AUTHENTICATION
This is one of the Securities of the series designated therein referred to in the within-mentioned Indenture.
Dated: THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., as Trustee
By: Authorized Signatory
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Assignment Form
To assign this Series CC Note, fill in the form below: (I) or (we) assign and transfer this Series CC Note to
(Insert assignee’s soc. sec. or tax I.D. no.)
(Print or type assignee’s name, address and zip code)
and irrevocably appoint to transfer this Series CC Note on the books of the Company. The agent may substitute another to act for him.
Date:
Your Signature: (Sign exactly as your name appears on the face of this Series CC Note)
SIGNATURE GUARANTEE
Signatures must be guaranteed by an “eligible guarantor institution” meeting the requirements of the Security Registrar, which requirements include membership or participation in the Security Transfer Agent Medallion Program (“STAMP”) or such other “signature guarantee program” as may be determined by the Security Registrar in addition to, or in substitution for, STAMP, all in accordance with the Securities Exchange Act of 1934, as amended.
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January 30, 2019
Nevada Power Company 6226 West Sahara Avenue Las Vegas, Nevada 89146
Re: Nevada Power Company’s $500,000,000 3.700% General and Refunding Mortgage Notes, Series CC, due 2029
Ladies and Gentlemen:
We have acted as special counsel to Nevada Power Company, a Nevada corporation (the “Company”), in connection with the registration under the Securities Act of 1933, as amended (the “Securities Act”), and the rules and regulations promulgated thereunder (the “Rules”), of $500,000,000 aggregate principal amount of the Company’s 3.700% General and Refunding Mortgage Notes, Series CC, due 2029 (the “Notes”) pursuant to a registration statement on Form S-3 (333-213897) (the “Registration Statement”), the prospectus contained therein (the “Prospectus”) and the supplement to the Prospectus dated January 28, 2019 (the “Prospectus Supplement”). The Notes will be issued pursuant to the General and Refunding Mortgage Indenture, dated as of May 1, 2001, between the Company and The Bank of New York Mellon Trust Company, N.A., as Trustee, as amended and supplemented to the date hereof (the “Indenture”) and an officer’s certificate or supplemental indenture, as described in the Indenture, establishing the form and terms of the Notes. The Notes are being sold by the Company pursuant to the Underwriting Agreement, dated January 28, 2019, among the Company and the several underwriters named therein (the “Underwriting Agreement”).
In our capacity as counsel to the Company, we have examined such documents, records and instruments as we have deemed necessary for the purposes of this opinion. As to matters of fact material to the opinion expressed herein, we have relied on (a) information in public authority documents (and any opinion based on public authority documents are as of the date of such public authority documents and not as of the date of this opinion letter) and (b) information provided in certificates of officers of the Company. We have not independently verified the facts so relied on.
In such examination, we have assumed the following without investigation: (a) the authenticity of original documents and the genuineness of all signatures; (b) the conformity to the originals of all documents submitted to us as copies and (c) the truth, accuracy and completeness of the information, representations and warranties contained in the records, documents, instruments and certificates we have reviewed.
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Based upon the foregoing examination and in reliance thereon, and subject to (x) the assumptions stated and in reliance on statements of fact contained in the documents that we have examined and (y) completion of all corporate action required to be taken by the Company to duly authorize the proposed issuance of the Notes, we are of the opinion that, when (a) the terms of the Notes have been established in accordance with the Indenture, (b) the applicable supplement or officer’s certificate to the Indenture, if any, has been duly authorized and validly executed and delivered by the Company and the trustee thereunder and (c) the Notes have been executed and authenticated in accordance with the terms of the Indenture, and the applicable supplement thereto, if any, and issued and delivered in accordance with the terms of the Underwriting Agreement against payment of the consideration set forth therein and as contemplated by the Registration Statement and the Prospectus Supplement, the Notes will constitute binding obligations of the Company.
The foregoing opinion is subject to the following exclusions and qualifications:
(a) Our opinion is as of the date hereof, and we have no responsibility to update this opinion for events and circumstances occurring after the date hereof or as to facts relating to prior events that are subsequently brought to our attention. This opinion is limited to the laws, including the rules and regulations, as in effect on the date hereof, and we disavow any undertaking to advise you of any changes in law.
(b) We express no opinion as to enforceability of any right or obligation to the extent such right or obligation is subject to and limited by (i) the effect of bankruptcy, insolvency, reorganization, receivership, conservatorship, arrangement, moratorium, fraudulent transfer or other laws affecting or relating to the rights of creditors generally; (ii) rules governing the availability of specific performance, injunctive relief or other equitable remedies and general principles of equity, regardless of whether arising prior to or after the date hereof or considered in a proceeding in equity or at law; or (iii) the effect of federal and state securities laws and principles of public policy on the rights of indemnity and contribution.
(c) We express no opinion concerning any laws other than the laws in their current forms of the State of New York and the federal securities laws of the United States of America, and we express no opinion with respect to the laws of any other jurisdiction and expressly disclaim responsibility for advising you as to the effect, if any, that the laws of any other jurisdiction may have on the opinion set forth herein. Insofar as this opinion relates to matters of law and legal conclusions governed by the laws of the State of Nevada, we base it on the opinion of Hutchison & Steffen, PLLC as evidenced by the opinion of such firm to be filed as an exhibit to the Company’s Current Report on Form 8-K, filed on or about the date hereof. Our opinions as to such matters are based on the assumptions and subject to the qualifications and limitations set forth in such opinion.
We hereby consent to the filing of this opinion as an exhibit to the Company’s Report on Form 8-K filed with the Securities and Exchange Commission on or about the date hereof, to the incorporation by reference of this opinion into the Registration Statement and any amendments thereto, including any and all post-effective amendments, and to the reference to our firm in the Prospectus Supplement under the heading “Legal Matters.” In giving such consent, we do not
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thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or related Rules.
Very truly yours
/s/ Perkins Coie LLP PERKINS COIE LLP
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PECCOLE PROFESSIONAL PARK 10080 WEST ALTA DRIVE, SUITE 200 LAS VEGAS, NEVADA 89145 702.385.2500 FAX 702.385.2086 HUTCHLEGAL.COM
January 30, 2019
Nevada Power Company 6226 West Sahara Avenue Las Vegas, NV 89146
RE: Nevada Power Company, a Nevada corporation
Ladies and Gentlemen:
We have acted as special Nevada counsel to Nevada Power Company, a Nevada corporation (the “Opinion Party”), in connection with the Opinion Party’s preparation and filing with the Securities and Exchange Commission (the “Commission”) of a Registration Statement Form S-3, File No. 333-213897 (the “Registration Statement”) under the Securities Act of 1933, as amended (the “Securities Act”), the final prospectus supplement dated January 28, 2019, including a base prospectus dated October 18, 2016 (together, the “Prospectus”), and the offering by the Opinion Party pursuant thereto of $500,000,000.00 aggregate principal amount of the Opinion Party’s 3.700% General and Refunding Mortgage Notes, Series CC, due 2029 (the “Securities”).
The Securities will be issued pursuant to the General and Refunding Mortgage Indenture, dated as of May 1, 2001, as amended and supplemented to the date hereof, including by the Officer’s Certificate to be dated January 30, 2019 (the “Series CC Officer’s Certificate”) establishing the terms of the Securities (as so amended and supplemented, the “Indenture”), between the Opinion Party and The Bank of New York Mellon Trust Company, N.A., as trustee (the “Trustee”).
In arriving at the opinions expressed below, we have examined originals, or copies certified or otherwise identified to our satisfaction as being true and complete copies of the originals, of: (i) the Indenture; (ii) the Series CC Officer’s Certificate; (iii) the Securities; (iv) the Opinion Party’s Restated Articles of Incorporation, dated July 28, 1999; (v) the Opinion Party’s Amended and Restated By-Laws, dated December 27, 2017; (vi) the unanimous written consent of the Opinion Party’s Board of Directors, dated January 24, 2019; (vii) the Company Order of the Opinion Party, to be dated January 30, 2019, and to be issued pursuant to Sections 1.04, 4.01(b), and 4.03(b)(i) of the Indenture; (viii) the Officer’s Certificate to be dated January 30, 2019, and to be issued pursuant to Sections 1.04, 4.01(e), 4.01(b)(i) and 4.03(b)(ii) of the Indenture; (ix) the Certificate of Existence with Status in Good Standing with respect to the Opinion Party, dated January 29, 2019, issued by the Secretary of State of the State of Nevada; and (x) the Underwriting Agreement dated January 28, 2019 between, on the one hand, the Opinion Party and, on the other hand, BMO Capital Markets Corp., BNP Paribas Securities Corp., CIBC World Markets Corp., SunTrust Robinson Humphrey, Inc., and Citigroup Global Markets Inc. (the “Underwriting Agreement”). We also have examined originals or copies,
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certified or otherwise identified to our satisfaction, of such other records of the Opinion Party and such agreements, certificates of public officials, certificates of officers or other representatives of the Opinion Party and others, and such other documents, certificates, and records as we have deemed necessary or appropriate as a basis for the opinions set forth herein. In our examination, we have assumed, without independent investigation, the genuineness of all signatures, the legal capacity and competency of all natural persons, the authenticity of all documents submitted to us as originals and the conformity to original documents of all documents submitted to us as copies. As to any facts material to these opinions, we have relied to the extent we deemed appropriate and without independent investigation upon statements and representations of officers and other representatives of the Opinion Party and others.
In rendering the opinions set forth below, we have also assumed that, at or prior to the time of issuance and delivery, the Securities have been registered by the paying agent and security registrar of such Securities and that the Securities have been issued in accordance with the terms of the Underwriting Agreement.
Based upon the foregoing, and subject to the assumptions, exceptions, qualifications, and limitations set forth herein, we are of the opinion that:
1. The Opinion Party is validly existing under the laws of its jurisdiction of incorporation and has all requisite power to execute, deliver, and perform its obligations under the Indenture and the certificates evidencing the Securities; and
2. The Securities have been duly authorized by all necessary corporate or other action.
We disclaim any undertaking to advise you of any changes in the facts stated or assumed herein or any changes in applicable law that may come to our attention subsequent to the date of this opinion letter.
While certain members of this firm are admitted to practice in certain jurisdictions other than Nevada, in rendering the foregoing opinions we have not examined the laws of any jurisdiction other than Nevada. Accordingly, the opinions we express herein are limited to matters involving the laws of the State of Nevada (excluding securities laws). We express no opinion regarding the effect of the laws of any other jurisdiction or state, including any federal or state securities laws related to the issuance and sale of the Securities.
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We hereby consent to the filing of this opinion as an exhibit to the Opinion Party’s Report on Form 8-K filed with the Commission on or about the date hereof, to the incorporation by reference of this opinion into the Registration Statement, and we further consent to the use of our name under the caption “Legal Matters” in the Prospectus. In giving these consents, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission promulgated thereunder.
Very truly yours,
/s/ Hutchison & Steffen, PLLC HUTCHISON & STEFFEN, PLLC
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8-K 1 bhe32819form8-k.htm BERKSHIRE HATHAWAY ENERGY COMPANY 3.28.19 FORM 8-K
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
March 28, 2019 (March 28, 2019) Date of Report (Date of earliest event reported)
Exact name of registrant as specified in its charter State of other jurisdiction of incorporation or organization Commission Address of principal executive offices IRS Employer File Number Registrant's telephone number, including area code IdentificationNo. 001-14881 BERKSHIRE HATHAWAY ENERGY COMPANY 94-2213782 (An Iowa Corporation) 666 Grand Avenue, Suite 500 Des Moines, Iowa 50309-2580 515-242-4300
001-05152 PACIFICORP 93-0246090 (An Oregon Corporation) 825 N.E. Multnomah Street Portland, Oregon 97232 888-221-7070
333-90553 MIDAMERICAN FUNDING, LLC 47-0819200 (An Iowa Limited Liability Company) 666 Grand Avenue, Suite 500 Des Moines, Iowa 50309-2580 515-242-4300
333-15387 MIDAMERICAN ENERGY COMPANY 42-1425214 (An Iowa Corporation) 666 Grand Avenue, Suite 500 Des Moines, Iowa 50309-2580 515-242-4300
000-52378 NEVADA POWER COMPANY 88-0420104 (A Nevada Corporation) 6226 West Sahara Avenue Las Vegas, Nevada 89146 702-402-5000
000-00508 SIERRA PACIFIC POWER COMPANY 88-0044418
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(A Nevada Corporation) 6100 Neil Road Reno, Nevada 89511 775-834-4011
N/A (Former name or former address, if changed from last report)
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______
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrants under any of the following provisions:
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Indicate by check mark whether the registrants are an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company
If an emerging growth company, indicate by check mark if the registrants have elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
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Item 7.01. Regulation FD Disclosure
Berkshire Hathaway Energy Company ("BHE") will host a fixed-income investor conference on March 29, 2019 in New York, New York. BHE and its direct and indirect subsidiaries PacifiCorp, MidAmerican Funding, LLC, MidAmerican Energy Company, Nevada Power Company and Sierra Pacific Power Company (collectively, the "Subsidiary Registrants" and together with BHE, the "Registrants") are furnishing the presentation to be made by BHE, titled "2019 Fixed-Income Investor Conference," as Exhibit 99.1 to this Form 8-K as the presentation, in part, includes information about BHE and each Subsidiary Registrant. BHE is also making the presentation available free of charge, from March 28, 2019 through April 4, 2019, in the Financial Filings section of its internet website at http://www.berkshirehathawayenergyco.com. Any information available on or through BHE's website is not part of this Form 8-K and BHE's web address is included as an inactive textual reference only.
In accordance with general instruction B.2 of Form 8-K, the information in this report (including exhibits) is being furnished by each Registrant pursuant to Item 7.01 of Form 8-K and shall not be deemed to be "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended ("Exchange Act"), or otherwise subject to the liabilities of that section. Furthermore, the information contained in the presentation filed herewith shall not be deemed incorporated by reference in any filing made by a Registrant under the Securities Act of 1933, as amended ("Securities Act"), or the Exchange Act. This report will not be deemed an admission by any Registrant as to the materiality of any information in the report that is required to be disclosed by such Registrant solely by Regulation FD.
Item 9.01. Financial Statements and Exhibits
(d) Exhibits
Exhibit No. Description
99.1 Presentation titled "2019 Fixed-Income Investor Conference."
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Forward-Looking Statements
This report (including exhibits) contains statements that do not directly or exclusively relate to historical facts. These statements are "forward- looking statements" within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act. Forward-looking statements can typically be identified by the use of forward-looking words, such as "will," "may," "could," "project," "believe," "anticipate," "expect," "estimate," "continue," "intend," "potential," "plan," "forecast" and similar terms. These statements are based upon the relevant Registrant's current intentions, assumptions, expectations and beliefs and are subject to risks, uncertainties and other important factors. Many of these factors are outside the control of each Registrant and could cause actual results to differ materially from those expressed or implied by such forward-looking statements. These factors include, among others: • general economic, political and business conditions, as well as changes in, and compliance with, laws and regulations, including income tax reform, initiatives regarding deregulation and restructuring of the utility industry, and reliability and safety standards, affecting the respective Registrant's operations or related industries; • changes in, and compliance with, environmental laws, regulations, decisions and policies that could, among other items, increase operating and capital costs, reduce facility output, accelerate facility retirements or delay facility construction or acquisition; • the outcome of regulatory rate reviews and other proceedings conducted by regulatory agencies or other governmental and legal bodies and the respective Registrant's ability to recover costs through rates in a timely manner; • changes in economic, industry, competition or weather conditions, as well as demographic trends, new technologies and various conservation, energy efficiency and private generation measures and programs, that could affect customer growth and usage, electricity and natural gas supply or the respective Registrant's ability to obtain long-term contracts with customers and suppliers; • performance, availability and ongoing operation of the respective Registrant's facilities, including facilities not operated by the Registrants, due to the impacts of market conditions, outages and repairs, transmission constraints, weather, including wind, solar and hydroelectric conditions, and operating conditions; • the effects of catastrophic and other unforeseen events, which may be caused by factors beyond the control of each respective Registrant or by a breakdown or failure of the Registrants' operating assets, including severe storms, floods, fires, earthquakes, explosions, landslides, an electromagnetic pulse, mining incidents, litigation, wars, terrorism, embargoes, and cyber security attacks, data security breaches, disruptions, or other malicious acts; • a high degree of variance between actual and forecasted load or generation that could impact a Registrant's hedging strategy and the cost of balancing its generation resources with its retail load obligations; • changes in prices, availability and demand for wholesale electricity, coal, natural gas, other fuel sources and fuel transportation that could have a significant impact on generating capacity and energy costs; • the financial condition and creditworthiness of the respective Registrant's significant customers and suppliers; • changes in business strategy or development plans; • availability, terms and deployment of capital, including reductions in demand for investment-grade commercial paper, debt securities and other sources of debt financing and volatility in interest rates; • changes in the respective Registrant's credit ratings; • risks relating to nuclear generation, including unique operational, closure and decommissioning risks; • hydroelectric conditions and the cost, feasibility and eventual outcome of hydroelectric relicensing proceedings; • the impact of certain contracts used to mitigate or manage volume, price and interest rate risk, including increased collateral requirements, and changes in commodity prices, interest rates and other conditions that affect the fair value of certain contracts; • the impact of inflation on costs and the ability of the respective Registrants to recover such costs in regulated rates; • fluctuations in foreign currency exchange rates, primarily the British pound and the Canadian dollar; • increases in employee healthcare costs; • the impact of investment performance and changes in interest rates, legislation, healthcare cost trends, mortality and morbidity on pension and other postretirement benefits expense and funding requirements;
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• changes in the residential real estate brokerage, mortgage and franchising industries and regulations that could affect brokerage, mortgage and franchising transactions; • the ability to successfully integrate future acquired operations into a Registrant's business; • unanticipated construction delays, changes in costs, receipt of required permits and authorizations, ability to fund capital projects and other factors that could affect future facilities and infrastructure additions; • the availability and price of natural gas in applicable geographic regions and demand for natural gas supply; • the impact of new accounting guidance or changes in current accounting estimates and assumptions on the financial results of the respective Registrants; and • other business or investment considerations that may be disclosed from time to time in the Registrants' filings with the United States Securities and Exchange Commission or in other publicly disseminated written documents.
Each Registrant undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise. The foregoing factors should not be construed as exclusive.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, each registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
BERKSHIRE HATHAWAY ENERGY COMPANY Date: March 28, 2019 /s/ Patrick J. Goodman Patrick J. Goodman Executive Vice President and Chief Financial Officer
PACIFICORP Date: March 28, 2019 /s/ Nikki L. Kobliha Nikki L. Kobliha Vice President, Chief Financial Officer and Treasurer
MIDAMERICAN FUNDING, LLC MIDAMERICAN ENERGY COMPANY Date: March 28, 2019 /s/ Thomas B. Specketer Thomas B. Specketer Vice President and Controller of MidAmerican Funding, LLC and Vice President and Chief Financial Officer of MidAmerican Energy Company
NEVADA POWER COMPANY Date: March 28, 2019 /s/ Michael E. Cole Michael E. Cole Vice President and Chief Financial Officer
SIERRA PACIFIC POWER COMPANY Date: March 28, 2019 /s/ Michael E. Cole Michael E. Cole Vice President and Chief Financial Officer
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Page 110 of 316 20-06XXX; MDR 07E Attach 04
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Page 111 of 316 20-06XXX; MDR 07E Attach 04
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Page 112 of 316 20-06XXX; MDR 07E Attach 04
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Page 113 of 316 20-06XXX; MDR 07E Attach 04
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Page 114 of 316 MDR 07 Attachments 5-8 Voluminous Provided on CD
Page 115 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 08E RESPONDER: Reyes, Marc
REQUEST:
Stock Offerings. List the date, market price, number, issue price and proceeds for stock offerings by the company or its parent organization during the test period or certification period.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
Neither Nevada Power Company nor NV Energy, Inc. issued or offered stock during the test period ending December 31, 2019.
Page 116 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 09E RESPONDER: Caviglia, Justina
REQUEST:
Board of Director Meeting Minutes. Provide access to the company's minutes of Board of Directors meetings and any Board related Committee meetings for the test period and the certification period.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
Board of Directors and related Board Committee meeting minutes contain highly-senstive commercial information as well as otherwise confidential and privileged information. This confidential information may be reviewed onsite upon completion of a protective agreement. Please call Karen Bowman at 775-834-4686 to arrange to view this information.
Page 117 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 10E RESPONDER: Morley, Daniel
REQUEST:
Management Letters. Provide a copy of the regulated company's two most recent management letters and recommendations received from the company's independent auditors. Provide the company’s written responses. Provide an explanation for any recommendations which were not adopted by the company. If the regulated company was not subject to a stand-alone independent audit, provide relevant excerpts from appropriate affiliated companies.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
No management letters or recommendations have been issued by the Company’s independent auditors since the last general rate case.
Page 118 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 11E RESPONDER: Morley, Daniel
REQUEST:
Management and Operations Audit. Provide a copy of the regulated company's most recent management and operations audit conducted by external auditors. Provide any written responses to audit recommendations and explain any recommendations that were not adopted. If the regulated company was not subject to a stand-alone audit, provide relevant excerpts from appropriate affiliated companies.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
Management and operations audits have not been performed by external auditors since the last general rate case filing. The company’s external auditors issued an audit report on the assessment of the company’s internal control over financial reporting as referenced in Berkshire Hathaway Energy’s 2019 Form 10-K, Item 9A. This report is provided in the response to MDR 007E.
Page 119 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 12E RESPONDER: Lind, John
REQUEST:
Internal Audit. Provide a subject list of all regulated company internal audit reports made since the last rate case or the most recent three years, whichever is less, through the end of the test period. If the regulated company was not subject to a stand-alone audit, provide relevant excerpts from appropriate affiliated companies.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
Following are titles and dates of the Internal Audit Reports for Nevada Power Company issued since the last rate case through the end of the test period, December 31, 2019. Certain internal audits were performed under special circumstances, the reports of which are subject to the attorney-client communication privilege and/or the attorney work product privilege. These are denoted below.
# Name Issued 1 NV Energy Quarterly Controls Certification Memo Q4 2016 January 2017
2 2016 Sarbanes-Oxley Testing Results Report February 2017
3 EIM Settlements Audit Report February 2017
4 2016 ITNVA Internal Audit Report NVE March 2017 5 Application Access Reviews - Q4 2016 March 2017
Page 120 of 316 Continuous Auditing – Segregation of PO and Invoice 6 March 2017 Approvals
7 NV Energy Quarterly Controls Certification SOX Q1 2017 April 2017 8 Sodexo Audit Report April 2017
9 IT – Security Firewall Perimeter May 2017
10 NetWorker Backup Schedule Continuous Auditing May 2017
11 Valmy Backlog Reduction Continuous Auditing May 2017 12 McCullough Switchyard FY 2013-15 Joint Audit June 2017
13 McCullough Switchyard FY 2013-15 Navajo Audit Committee June 2017
14 NV Energy Political Action Committee Report June 2017
15 NV Energy Quarterly Controls Certification SOX Q2 2017 July 2017
Gas Compliance and Systems Review - Attorney Client 16 August 2017 Privileged Confidential
17 2016 NACHA Security Audit Report September 2017
2017 ISO 27001 Internal Audit Report with Management 18 September 2017 Responses 19 Long-term Contracts Audit Report September 2017
20 NV Energy Quarterly Controls Certification SOX Q3 2017 October 2017
21 2017 SOX Fraud Risk Assessment Report December 2017
NV Energy Quarterly Controls Certification Memo SOX Q4 22 2017 January 2018
23 Reid Gardner Project Cost Accounting Report February 2018
24 2017 Sarbanes-Oxley Testing Results February 2018
25 Cross Departmental Environmental Activities Follow-up February 2018
26 Electric Line Extension (Rule 9) Report March 2018
27 EIM Benefits Final Report March 2018
Q1 2018 SOX NV Energy Quarterly Controls Certification 28 Memo April 2018
Major Projects Audit Report Final - Attorney Client 29 Privileged Confidential June 2018
Page 121 of 316 Electric Delivery Safety Improvement Plan Review Final 30 Report June 2018
Q2 2018 SOX NV Energy Quarterly Controls Certification 31 Memo July 2018
32 PHMSA Rule Compliance August 2018
33 NVE Pension Benefit Calculation Memo August 2018
34 2018 SOX NV Energy Control Environment September 2018
35 2018 SOX NV Energy TR.01 Testing Results Memo September 2018
36 2018 ISO 27001 Internal Audit Report September 2018
37 Energy Choice Initiative Campaign Activity Audit September 2018
38 Cloud Computing October 2018
39 2017 NACHA October 2018
40 Q3 2018 SOX NV Energy Quarterly Controls Certification October 2018
41 2018 ITNVA Internal Audit Report November 2018
42 NVE ESG Reporting Memo November 2018
43 Inventory December 2018
44 FlexPay December 2018
45 NVE 2018 SOX Fraud Risk Assessment December 2018
46 NVE Pension Benefit Calculation Updated December 2018
47 ROE Calculation and Revenue Share January 2019
48 Q4 2018 SOX Quarterly Controls Certification January 2019
49 2018 Sarbanes-Oxley Testing February 2019
50 Contractor Safety Management February 2019
51 Rights of Way March 2019
52 Q1 2019 NV Energy Quarterly Controls Certification April 2019
53 NVE Campaign Activity April 2019
54 NGS Audit Report April 2019
55 SOX Treasury Controls Memo May 2019
Page 122 of 316 56 Systems Development Life Cycle May 2019
57 Software Licenses Management May 2019 58 Q2 2019 NV Energy Quarterly Controls Certification July 2019
59 Payment Processing Controls September 2019
60 Navajo Generating Station O&M & Capital Costs September 2019
61 Mohave Project and Eldorado System September 2019
62 McCullough Switchyard September 2019
63 Long-Term Controls September 2019
64 2019 SOX NV Energy TR.01 Testing September 2019
65 2019 SOX NV Energy Control Environment September 2019
66 Q3 2019 NV Energy Quarterly Controls Certification October 2019
67 2019 ISO 27001 October 2019 68 NV Energy 2019 Fraud Risk Assessment December 2019
69 Fleet Vehicle Management December 2019 70 CSC Top 20 Gap Analysis December 2019
71 Benefit Processes Controls December 2019
72 2019 NACHA NVE Audit December 2019
Page 123 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 13E RESPONDER: Rubin, David
REQUEST:
Federal Regulatory Agency Audits. Provide a subject list of any federal regulatory agency audit report issued to the regulated company since the last rate case or the most recent three years, whichever is less. Provide the status and nature of any audit which is not complete as of the end of the test period. If the regulated company was not subject to a stand-alone audit, provide relevant excerpts from appropriate affiliated companies.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
The last FERC audit of NV Energy was dated January 12, 2017 in Docket No. PA15-2. The audit covered the period from January 1, 2012 through September 30, 2016. The audit evaluated NV Energy and its public utility subsidiaries’ compliance with conditions and requirements established in the Commission order authorizing the merger of NV Energy and Silver Merger Sub, Inc. The audit also evaluated Nevada Power Company and Sierra Pacific Power Company’s compliance with: (1) tariff requirements governing their Commission-jurisdictional rates; (2) accounting regulations in 18 C.F.R. Part 101, Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act; and (3) financial reporting regulations in 18 C.F.R. Part 141, Statements and Reports. A copy of the audit report is attached.
Page 124 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 14E RESPONDER: Bowman, Karen
REQUEST:
State Regulatory Agency Audits. Provide a subject list of any state regulatory agency audit report issued to the regulated company since the last rate case or the most recent three years, whichever is less. If the regulated company was not subject to a stand-alone audit, provide relevant excerpts from appropriate affiliated companies.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
No state regulatory agency audit reports were issued related to Nevada Power Company's regulated electric operations since its last general rate case.
Page 125 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 15E RESPONDER: Metzger, Bridget
REQUEST:
Federal Regulatory Agency. If at any time since the immediately preceding test period, or three years, whichever is less, the regulated company was a party to and was affected by an order issued by the FCC or FERC, provide a list of such orders with descriptions.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
In the last three years – starting with January 2017 – Nevada Power Company was a party to or was affected by the following FERC orders categorized by the following subject matters:
A. Rulemaking Orders B. Transmission Tariff Orders C. Rate Orders D. Agreement Orders E. California Independent System Operator Corporation (CAISO) Related Orders F. Merger, Acquisitions & Transfer Orders G. Gas Pipeline Suppliers Orders H. Miscellaneous Orders
A. Rulemaking Orders
July 18, 2019 Docket No. RM16-17 (168 FERC ¶ 61,039) Order No. 860, “Data Collection for Analytics and Surveillance and Market-Based Rate Purposes”
Page 126 of 316 FERC issued Order No. 860, which revised the requirements for sellers authorized or seeking authorization to make sales of energy, capacity, or ancillary services at market-based rates (“Sellers”). Order No. 860 rolled out longer-term changes to the way FERC tracks affiliate relationships. FERC required Sellers to provide certain information about corporate relationships and affiliations through a “relational database” the Commission will be rolling out. Baseline submissions will be due February 1, 2021. Documentation for the relational database will be posted to FERC’s website, including XML, XSD, and the MBR Data Dictionary. In spring 2020, FERC will make available on its website a User Guide and a list of Frequently Asked Questions regarding the process for preparing and submitting information into the relational database. July 18, 2019 Docket No. RM18-15 (168 FERC ¶ 61,021) Order No. 856-A, “Interlocking Officers and Directors; Requirements for Applicants and Holders” FERC granted in part and denied in part rehearing and clarification regarding certain revisions to its regulations related to interlocking officers and directors. FERC clarified that, when an individual no longer holds an interlock that requires Commission authorization, that individual no longer needs to adhere to the requirements of parts 45 and 46 of the Commission’s regulations governing Commission approval of such interlocks.
June 20, 2019 Docket No. RM19-12 (168 FERC ¶61,241) Order No. 859, “Revisions to the Filing Process for Commission Forms” FERC adopted eXtensible Business Reporting Language (XBRL) as the standard for filing the Commission Form Nos. 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 6-Q, 60, and 714. FERC is revising its regulations to require filers of Form No. 1-F to file their report in electronic media. In 2020, FERC will release a draft XBRL taxonomy and other related documents. Following the release of the draft taxonomy, FERC will convene staff-led technical conference(s) to enable interested industry members, vendors, and the public to discuss and propose revisions to the draft taxonomy, along with other important components of the XBRL system. Following discussions at the technical conference(s), including about the implementation date for XBRL, FERC will issue an order with the final implementation schedule and process.
April 18, 2019 Docket No. RM18-11 (164 FERC ¶ 61,031) Order No. 849-A, “Interstate Natural Gas Pipelines; Rate Changes Relating to Federal Income Tax Rate” FERC denied rehearing and reaffirms its determinations in Order No. 849. Order No. 849 adopted procedures for determining which jurisdictional natural gas pipelines may be collecting unjust and unreasonable rates in light of the income tax reductions provided by the Tax Cuts and Jobs Act and the Commission’s revised policy and precedent concerning tax allowances to address the double recovery issue
February 21, 2019 Docket No. RM19-4 (168 FERC ¶ 61,120) Order No. 855, “Implementation of Amended Section 203(a)(1)(B) of the Federal Power Act” FERC amended its regulations to establish that a public utility must seek authorization under amended FPA section 203(a) to merge or consolidate, directly or indirectly, its facilities subject to
Page 127 of 316 FERC jurisdiction, or any part thereof, with the facilities of any other person, or any part thereof, that are subject to FERC jurisdiction and have a value in excess of $10 million. In addition, as required by the Act, FERC established a requirement to submit a notification filing for mergers or consolidations by a public utility if the facilities to be acquired have a value in excess of $1 million and such public utility is not required to secure Commission authorization.
February 21, 2019 Docket No. RM18-15 (166 FERC ¶ 61,119) Order No. 856, “Interlocking Officers and Directors; Requirements for Applicants and Holders” FERC changed the federal regulations (i) to state that supplemental applications and notices of change need not be filed in the case of a person already authorized to hold interlocks who assumes a new or different position that is still among the identified entities; (ii) to allow for consideration of late-filed applications for interlocking positions on a case-by-case basis, and (iii) applicants do not need to list in their applications those public utilities that do not have officers or directors. FERC also added the word “person” when defining the corporate relationships within the scope of the automatic authorizations. FERC held that a person seeking to hold an interlocking position that would otherwise require an automatic authorization filing may be appointed to fill the vacant position temporarily, for 90 days or less, without the necessity of seeking Commission approval or of reporting in Form No. 561.
February 21, 2019 Docket No. RM17-8 (166 FERC ¶ 61,137) Order No. 845-A,”Reform of Generator Interconnection Procedures and Agreements” FERC granted rehearing and clarification for the following issues: option to build; permissible technological advancements; requirements for the study metrics reporting and the filed reports; costs and details of necessary network upgrades, and surplus interconnection service.
November 15, 2018 Docket No. RM18-8 (165 FERC ¶ 61,124) Order No. 851, “Geomagnetic Disturbance Reliability Standard” FERC approved the North American Electric Reliability Corporation’s (NERC) proposed Reliability Standard TPL-007-2 (Transmission System Planned Performance for Geomagnetic Disturbance Events), which requires owners and operators of the bulk-power system (BPS) to assess the vulnerability of the BPS to geomagnetic disturbance ("GMD") events and NERC's revised GMD Disturbance Research Work Plan. FERC also directed NERC to develop and submit modifications to Reliability Standard TPL-007-2: (1) to require the development and implementation of corrective action plans to mitigate assessed supplemental GMD event vulnerabilities; and (2) to authorize extensions of time to implement corrective action plans on a case-by-case basis.
July 18, 2018 Docket No. RM18-11 (164 FERC ¶ 61,031) Order No. 849, “Interstate Natural Gas Pipelines; Rate Changes Relating to Federal Income Tax Rate” FERC required all interstate natural gas pipeline companies to file Form 501-G for FERC to determine which pipelines may be collecting unjust and unreasonable rates in light of the income tax reductions provided by the Tax Cuts and Jobs Act (“TCJA”). Additionally, Order No. 849 also
Page 128 of 316 provided several options each interstate natural gas pipeline may choose from to address the changes to the pipeline’s revenue requirement as a result of the income tax reductions. These included (1) a limited NGA section 4 rate reduction filing, (2) a commitment to file a general section 4 rate case or a prepackaged settlement in the near future, (3) an explanation why no rate change is needed, and (4) no action.
April 19, 2018 Docket No. RM17-8 (163 FERC ¶ 61,043) Order No. 845, “Reform of Generator Interconnection Procedures and Agreements” FERC amended the pro forma Large Generator Interconnection Procedures and the pro forma Large Generator Interconnection Agreement to improve certainty, promote more informed interconnection, and enhance interconnection processes. The reforms are intended to ensure that the generator interconnection process is just and reasonable and not unduly discriminatory or preferential.
February 15, 2018 Docket No. RM16-6 (162 FERC ¶ 61,128) Order No. 842, “Essential Reliability Services and the Evolving Bulk-Power System -Primary Frequency Response” Newly interconnecting large and small generating facilities, both synchronous and non- synchronous, must install, maintain, and operate equipment capable of providing primary frequency response as a condition of interconnection. FERC also established certain uniform minimum operating requirements in the pro forma large and small generating interconnection agreements, including maximum droop and deadband parameters and provisions for timely and sustained response.
September 20, 2017 Docket No. RM16-20 (160 FERC ¶ 61,071) Order No. 837, “Remedial Action Schemes Reliability Standard”. FERC approved NERC Reliability Standard PRC-012-2 (Remedial Action Schemes). The purpose of Reliability Standard PRC-012-2 is to ensure that remedial action schemes do not introduce unintentional or unacceptable reliability risks to the bulk electric system.
September 9, 2017 Docket No. RM16-13 (160 FERC ¶ 61,070) Order No. 836 “Balancing Authority Control, Inadvertent Interchange, and Facility Interconnection Reliability Standards” FERC approved Reliability Standards BAL-005-1 (Balancing Authority Control) and FAC-001-3 (Facility Interconnection Requirements) submitted by NERC.
January 1, 2017 Docket No. RM16-7 (158 FERC ¶ 61,030) Order No. 835, “Disturbance Control Standard—Contingency Reserve for Recovery from a Balancing Contingency Event Reliability Standards” FERC approved NERC's Reliability Standard BAL-002-2, which applies to balancing authorities and reserve sharing groups, and is intended to ensure that applicable entities balance resources
Page 129 of 316 and demand, and return their Area Control Error (ACE) to defined values following a Reportable Balancing Contingency Event.
B. Transmission Tariff Orders
June 6, 2019 Docket No. ER19-1066 “Letter order accepting Nevada Power Company's filing of revised Tariff language to their joint Open Access Transmission Tariff in compliance with a Commission order issued on April 30, 2019”
April 30, 2019 Docket No. ER19-1066 “Order Accepting in Part, Subject to Condition, and Rejecting in part, Proposed Tariff Revisions re Nevada Power Company” Nevada Power submitted revisions to its Open Access Transmission Tariff (OATT) intended to improve the OATT based on Nevada Power’s experience administering the OATT and its generator interconnection processes and its participation in the Western Energy Imbalance Market. FERC accepted in part, subject to re-filing, and rejected in part, the proposed OATT revisions, effective May 1, 2019, as requested, and directed Nevada Power to submit a compliance filing within 30 days of the date of this order.
August 3, 2018 Docket No. ER18-1167 “Letter Order Accepting Nevada Power Company's Order 842 Tariff Filing” FERC accepted Nevada Power’s Order No. 842 compliance filing effective May 15, 2018, which revised the pro forma generator interconnection procedures and agreements.
April 26, 2017 Docket No. ER15-535 “Letter Order Accepting Nevada Power Company's Order No. 676-H Compliance Filing“ FERC accepted a compliance tariff filing to comply with Order No. 676-H. Nevada Power indicates that, consistent with the requirements of Order No. 676-H, it has posted the network integration transmission service (NITS) agreements and implemented the required NITS template effective February 1, 2017.
January 26, 2017 Docket No. ER17-27 “Letter order accepting NV Energy's compliance filing of revisions to the pro forma Small Generator Interconnection Agreement and Large Generator Interconnection Agreement” FERC accepted Nevada Power’s revised tariff changes in order to revise the Large and Small Generator Interconnection Procedures and Agreements in compliance with Order Nos. 827 and 828 effective October 14, 2016, which required newly interconnecting large and small generating facilities, both synchronous and non-synchronous, to install, maintain, and operate equipment capable of providing primary frequency response.
Page 130 of 316 C. Rate Orders
July 2, 2019 Docket No. ER10-2474 & ER10-2475 “Notice of Filing for Nevada Power Company, Sierra Pacific Power Company, PacifiCorp, CalEnergy, LLC, MidAmerican Energy Company to update their Market Power Analysis for the Northwest Regions of the BHE Northwest Entities”
November 15, 2018 EL18-102 & ER18-1603 (165 FERC ¶ 61,094) “Letter Order Accepting Revisions to Stated Transmission Rates in Response to the Commission's Order to Show Cause and Terminating Section 206 Proceedings” FERC accepted Nevada Power Company’s revised stated transmission and ancillary service rates in response to the 2018 Tax Cuts and Jobs Act (TCJA). Respondents were directed to make refunds of all amounts collected from customers for periods after the requested effective date in excess of the revised rates. The effective date was March 21, 2018. Refunds were calculated & distributed in November 2018.
March 15, 2018 Docket Nos. EL18-102 & ER18-1603 (162 FERC ¶ 61,224) “Order to Show Cause” FERC issued a show cause order (a section 206 rate proceeding) for approximately 40 public utilities, including Nevada Power, to file revised transmission rates to reflect the 2018 Tax Cuts and Jobs Act (TCJA) federal corporate income tax decrease (35% to 21%) and explain the methodology used for said revisions, or explain why the company should not have to revise its rates. Nevada Power filed revised transmission & ancillary services rates on November 15, 2018, as listed above.
October 30, 2017 Docket No. ER17-2394, ER17-2395 and ER17-2392 (161 FERC ¶ 61,117) “Order on Proposed Market-Based Rate Tariff Changes” FERC accepted Nevada Power Company and Sierra Pacific Power Company (collectively, NV Energy), and PacifiCorp (together with NV Energy, the Berkshire EIM Sellers) filed revisions to their respective market-based rate tariffs to enable their participation in the Energy Imbalance Market (EIM) administered by the California Independent System Operator Corporation (CAISO) at market-based rates without a bid restriction. FERC accepted the revised tariff filings and authorize the Berkshire EIM Sellers to bid into the EIM at market-based rates without a bid restriction.
D. Agreement Orders
December 19, 2019 Docket No. ER20-328 “Letter order accepting Nevada Power Company's two amended transmission service agreements” The Amended Service Agreements have been assigned from Patua Acquisition Company, LLC to AMOR IX, LLC and no other changes were made to the agreements.
Page 131 of 316 December 13, 2019 Docket No. ER20-197 & ER20-200 “Letter order accepting Nevada Power Company's filed notice of termination of Rate Schedule No. 95, the Amended and Restated Navajo Project Co-Tenancy Agreement”
December 13, 2019 Docket No. ER20-198 & ER20-201 “Letter order accepting Nevada Power Company's filing of a notice of termination of Rate Schedule No. 97, the Navajo Southern Transmission System Operating Agreement and Rate Schedule No. 156”
December 13, 2019 Docket No. ER20-199 & ER20-202 “Letter order accepting Nevada Power Company's filed notice of termination of Rate Schedule No. 157, which is the certificate of concurrence with Arizona Public Service Company's filing”
November 25, 2019 Docket No. ER20-189 “Letter order accepting Nevada Power Company's filing of an Amended and Restated Navajo Western Transmission System Operating Agreement”
November 21, 2019 Docket No. ER20-114 “Letter order accepting Nevada Power Company's filed notice of cancellation of service Agreement No. 2 with IGI Resources “
November 21, 2019 Docket No. ER20-47 “Letter order accepting Nevada Power Company's filing of an amended and restated facilities agreement with Los Angeles Department of Water and Power”
October 29, 2019 Docket No. ER19-2819 “Letter order accepting Nevada Power Company's Engineering, Procurement, and Construction Agreement with Wells Rural Electric Cooperative”
October 18, 2019 Docket No. ER19-2648 & ER19-2649 “Order Accepting Revised Joint Dispatch Agreement between Sierra Pacific Power Company and Nevada Power Company” The One Nevada Transmission Line is a 234-mile, 500 kV transmission project interconnecting the transmission systems of the two companies. One purpose of this filing was to amend the Joint Dispatch Agreement so that it will have an indefinite term. The other purpose was to reflect a substantive change that permits the Public Utilities Commission of Nevada (“PUCN”) to determine alternative cost and capacity allocations between the operating companies for new power supply resources. The proposed amendments have been previously authorized by the PUCN in a July 31, 2019, Order in PUCN Docket No. 19-05001.
October 15, 2019 Docket No. ER19-2778, ER 19-2779 & ER 19-2780 “Letter order accepting Nevada Power Company's filing of three amended and restated retail access service agreements for network integration transmission service agreements (NITSA)” The Colorado River Commission of Nevada acts as the network customer under each of the NITSAs while the City of North Las
Page 132 of 316 Vegas, Nevada, the Clark County Water Reclamation District, and the Southern Nevada Water Authority are the end use customers in each of the NITSAs.
September 6, 2019 Docket No. ER19-2456 “Letter order accepting Nevada Power Company's filing of a notice of cancellation with Overton Power District No. 5”
August 9, 2019 Docket No. ER19-2297 “Letter order accepting Nevada Power Company's notice of cancellation for amended and restated engineering, procurement, and construction agreement with Liberty Utilities LLC”
August 9, 2019 Docket No. ER19-2298 “Letter order accepting Nevada Power Company's Notice of Cancellation for a Contribution in Aid of Construction Agreement with Liberty Utilities LLC”
July 23, 2019 Docket No. ER19-2123 “Letter order accepting Nevada Power Company's non-conforming service agreement for small generator interconnection service with Open Mountain Energy”
July 9, 2019 Docket No. ER19-1245-001 “Letter order accepting Nevada Power Company's filing of an amended agreement for transmission service with Overton Power District No. 5 and Lincoln County Power District No. 1”
July 3, 2019 Docket No. ER19-1987 “Letter order accepting Nevada Power Company's amended and restated engineering, procurement and construction agreement with the City of Fallon“
July 3, 2019 Docket No. ER19-1988 “Letter order accepting Nevada Power Company's filing of a fourth amended and restated Large Generator Interconnection Agreement for the Dry Lake Solar Project with Nevada Power as transmission provider“
June 12, 2019 Docket No. ER19-1733 & ER19-1735 “Letter order accepting Nevada Power Company’s original and supplemented firm point-to-point transmission service agreement with Patua Acquisition Company”
May 17, 2019 Docket No. ER19-1464 & ER19-1465 “Letter order accepting Nevada Power Company's engineering, procurement and construction agreement and amended network integrated transmission service agreement with the City of Fallon”
April 24, 2019 Docket No. ER19-1245-000 “Letter order accepting Nevada Power Company's filing of an amendment to its agreement for transmission service between Nevada Power, Overton Power
Page 133 of 316 District No. 5 (Overton), and Lincoln County Power District No. 1 (Lincoln) (the Tri-Party Agreement)”
March 1, 2019 Docket No. ER19-780 “Letter order accepting Nevada Power Company's filing of a revised License and Sale Agreement with Desert Link LLC”
February 15, 2019 Docket No. ER19-763 “Letter order accepting Nevada Power Company's filing of amended large generator interconnection agreement for Nevada Power Company's Dry Lake Solar project”
January 10, 2019 Docket No. ER19-543 “Letter order accepting Nevada Power Company's filing of Engineering and Procurement Agreement between Nevada Power Company and Sunshine Valley Solar, LLC”
December 18, 2018 Docket No. ER19-272 “Letter Order Accepting Nevada Power Company's Certificate of Concurrence to an Agreement for the Interconnection of the Eldorado – Harry Allen 500 kV Transmission Line to the Eldorado 500 kV Switchyard filed by Southern California Edison Company”
November 1, 2018 Docket No. ER18-2396 “Letter Order Accepting Nevada Power Company's Interconnection Agreement with DesertLink LLC for Harry Allen to El Dorado Transmission Project”
October 23, 2018 Docket No. ER18-2427 “Letter Order Accepting Nevada Power Company's Certificate of Concurrence”
September 19, 2018 Docket No. ER18-2205 “Letter Order Accepting Nevada Power Company's Certificate of Concurrence to filing by Arizona Public Service Company of Amended Mead Phoenix Interconnection and Operating Agreement”
April 24, 2018 Docket No. ER18-947 “Letter Order Accepting Nevada Power Company's Certificate of Concurrence”
April 11, 2018 Docket No. ER18-916 “Letter Order Accepting Nevada Power Company's Certificate of Concurrence”
March 9, 2018 Docket No. ER18-684 & ER18-685 “Letter order accepting Nevada Power Company's Operation and Maintenance Agreement and License and Sale Agreement between Nevada Power and DesertLink, LLC“
Page 134 of 316 February 12, 2018 Docket No. ER18-476 “Letter Order Accepting Nevada Power Company's Notice of Cancellation for an agreement for power scheduling with the Colorado River Commission (CRC) and a service agreement under Nevada Power’s Electric Service Coordination Tariff with CRC”
November 27, 2017 Docket No. ER17-2197 “Letter order accepting Nevada Power Company's Executed Ancillary Services Agreement with the Colorado River Commission of Nevada (CRC)”
November 21, 2017 Docket No. ER18-109 “Letter Order Accepting Nevada Power Company's Notice of Termination of an Interconnection and Transmission Service Agreement between Nevada Power and the Aha Macav Power Service”
October 27, 2017 Docket No. ER17-2518 and ER17-2519 “Letter Order Accepting Nevada Power Company's Certificates of Concurrence for Arizona Public Service Company’s Navajo Southern Transmission System Operating Agreement and the Morgan 500 kV Switchyard Interconnection Agreement, to which Nevada Power is a party under both agreements”
August 22, 2017 Docket No. ER17-2060 “Letter Order Accepting Nevada Power Company's Certificate of Concurrence related to a Third Amended and Restated Transmission Interconnection Agreement with Valley Electric Association, Inc.”
July 21, 2017 Docket No. ER17-1749 “Letter Order Accepting Nevada Power Company's filing of an amended and restated Navajo Project Co-Tenancy Agreement (CTA) with Arizona Public Service Company“ The Amended CTA reflects, among other things, the addition of the Morgan Substation as a component of the Navajo Southern Transmission System and the inclusion of the Westwing Tertiary Reactors as a component of the Westwing Substation.
February 27, 2017 Docket No. ER17-773 “Letter Order Accepting Nevada Power Company's Certificates of Concurrence and Notices of Cancellation to the Amended and Restated Eldorado System Co- Tenancy and Operating Agreement and to the Agreement for Additional Southern California Edison Facilities in the Eldorado Substation, and notices of cancellation of Nevada Power’s Certificate of Concurrence to the Communication Facilities Agreement and Nevada Power’s Certificate of Concurrence to the Agreement for the Interconnection of the Nevada Power Company’s Eldorado Magnolia and Eldorado-NSO Lines to the Eldorado 220 kV Switchyard effective January 1, 2107.”
February 22, 2017 Docket No. ER17-732 “Letter Order Accepting GridLiance West Transco LLC's Third Amended and Restated 230 kV Transmission Interconnection Agreement with Nevada Power Company”
Page 135 of 316 E. California Independent System Operator Corporation (CAISO) Related Orders
September 30, 2019 Docket No. ER19-2347 (168 FERC ¶ 61,213) “Order on Tariff Revisions” FERC accepted revisions to CAISO’s open access transmission tariff (Tariff) intended to facilitate participation of fast ramping hydroelectric resources in the western energy imbalance market (EIM) by modifying the local market power mitigation process and cost-based bids used for such resources.
February 21, 2019 Docket No. ER19-538 (166 FERC ¶ 61,138) “Order on Tariff Revisions” FERC accepted revisions to CAISO’s open access transmission tariff (Tariff) regarding practices for conformance of load forecasts in the balancing authority areas that participate in the CAISO markets.
November 14, 2018 Docket No. ER18-2366 (165 FERC ¶ 61,116) “Order Accepting Proposed Tariff Amendments” FERC accepted proposed amendments to its Open Access Transmission Tariff (Tariff) related to CAISO’s provision of reliability coordinator (RC) service in the Western Interconnection. Specifically, CAISO proposed new and revised tariff provisions: (1) new tariff section 19 containing the provisions specific to RC service; (2) a pro forma RC service agreement to be entered into by RC customers receiving RC service from CAISO; and (3) a rate schedule to implement the RC service charge.
October 29, 2018 Docket No. ER18-2341 (165 FERC ¶ 61,050) “Order Accepting Proposed Tariff Revisions” FERC accepted revisions to CAISO’s tariff related to the bid adder for the western Energy Imbalance Market (EIM). Specifically, CAISO proposed to refine its market rules associated with EIM bid adders, which reflect an EIM participating resource’s costs to comply with California’s greenhouse gas (GHG) regulations, to limit the megawatt (MW) quantity of an EIM bid adder that can be used in the market optimization.
February 14, 2018 Docket No. ER18-461 (162 FERC ¶ 61,120) “Order on Tariff Revisions” FERC accepted proposed revisions to CAISO’s tariff to implement system functionality enhancements to the Energy Imbalance Market (EIM) and to extend the modeling functionality for non-generator resources to other resources that participate in CAISO’s markets and the EIM.
October 30, 2017 Docket No. ER17-2395 (161 FERC ¶ 61,117) “Order On Proposed Market-Based Rate Tariff Changes” FERC held that: (i) Berkshire Energy Imbalance Market (EIM) Sellers’ submarket analysis and indicative screen results create a rebuttable presumption that the Berkshire EIM Sellers do not have market power in CAISO’s EIM; and (ii) it is appropriate to lift the Default Energy Bid restriction and allow the Berkshire EIM Sellers to bid into the EIM at MBRs without restriction. The Berkshire EIM Sellers are Nevada Power, Sierra Pacific Power and PacifiCorp. The order was effective November 1, 2017.
Page 136 of 316 F. Merger, Acquisitions & Asset Transfer Orders
February 7, 2017 Docket No. EC16-130 (158 FERC ¶ 62,077) “Order Accepting Compliance Filing” FERC accepted the compliance filing for Nevada Power to acquire the South Point generating facility. Applicants submit a revised mitigation proposal (Mitigation Proposal) to address concerns with the effect of the Proposed Transaction, as articulated in the body of the November 9 Order. On March 7, 2017, Nevada Power filed an Informational Notification that the transaction would not be consummated.
G. Gas Pipeline Suppliers Orders
Kern River Gas Transmission Company
December 23, 2019 Docket No. RP20-259 “Letter order accepting Kern River Gas Transmission Company's 11/26/2019 filed tariff to lower its currently-effective rates to reflect leap year rates for calendar year 2020 computed based on 366 days “
August 20, 2019 Docket No. RP19-1443 “Letter order accepting Kern River Gas Transmission Company's 8/1/2019 filing of revisions to tariff listed in the Appendix to implement several housekeeping revisions to its tariff”
March 22, 2019 Docket No. RP19-76 “Letter order accepting Kern River Gas Transmission Company's filing of a Settlement Refund Report “
March 19, 2019 Docket No. RP19-777 “Letter order accepting Kern River Gas Transmission Company's 03/01/2019 filing of an Annual Determination of Electric Compressor Fuel Surcharges”
February 27, 2019 Docket No. RP19-55 (166 FERC ¶ 61,154) “Order Terminating FERC Form No. 501- G Proceeding“ Kern River filed the One-time Report on Rate Effect of the Tax Cuts and Jobs Act, designated as FERC Form No. 501-G, as required by section 260.402 of the Commission’s regulations. The Commission required certain natural gas pipeline companies to file FERC Form No. 501-G to assist in determining which jurisdictional natural gas pipelines may be collecting unjust and unreasonable rates in light of the income tax reductions provided by the Tax Cuts and Jobs Act and the Commission’s Revised Policy Statement and precedent4 concerning tax allowances to address the double recovery issue identified by United Airlines.
February 7, 2019 Docket No. RP19-563 “Letter order accepting Kern River Gas Transmission Company's filing of a revised tariff to reflect tax reform credit language”
Page 137 of 316 January 7, 2019 Docket No. RP19-76 “Letter order accepting Kern River Gas Transmission Company's filing of tariff implementing credits to the rates in compliance with the Commission Order issued November 15, 2018”
November 15, 2018 Docket No. RP19-76 & RP19-55 (165 FERC ¶ 61,130) “Order Approving Settlement re Kern River Gas Transmission Company to implement a Tax Reform Credit for shippers paying the maximum base tariff rate and shippers paying any one part rate that includes fixed costs.”
November 8, 2018 Docket No. RP19-127 “Letter order accepting Kern River Gas Transmission Company's filing of various unrelated "housekeeping" revisions in its tariff”
May 3, 2018 Docket No. RP18-637 “Letter order accepting Kern River Gas Transmission Company's filing of the Electric Compressor Fuel Surcharge”
March 23, 2018 Docket No. RP18-525 “Letter order accepting Kern River Gas Transmission Company's filing of the tariff to revise the electric compressor fuel surcharges”
November 24, 2017 Docket No. RP18-74 “Letter order accepting Kern River Gas Transmission Company's filing of the revised tariff to include the Period Two and Alternate Period Two rates“
May 31, 2017 Docket No. RP17-745 “Letter order accepting Kern River Gas Transmission Company filing of Restated Non-conforming Service Agreements” Kern River filed a revised tariff to replace several non-conforming Period Two transportation service agreements currently included in Kern River’s tariff with restated versions that reflect Alternate Period Two Rates or Period Two Insulated Rates, as applicable. Kern River states that the only substantive differences between the previously-filed service agreements and those proposed was updates to the rate provisions and the contract term.
May 17, 2017 Docket No. RP17-710 “Letter order accepting Kern River Gas Transmission Company's filing of revised tariff pertaining to alternatives available to shippers in order to maintain creditworthiness”
May 12, 2017 Docket No. RP17-691 “Letter order accepting Kern River Gas Transmission Company's filing of a proposed tariff to carry forward tariff language accepted by the Commission in separate underlying proceedings”
April 28, 2017 Docket No. RP17-653 “Letter order accepting Kern River Gas Transmission Company's submittal of the Cleanup Tariff Filing”
Page 138 of 316 April 26, 2017 Docket No. RP17-561 “Letter order accepting Kern River Gas Transmission Company's filing of the proposed tariff to revise section 30.2(a) of its tariff to extend the deadline for Period One”
April 12, 2017 Docket No. RP17-556 “Letter order accepting Kern River Gas Transmission Company's filing of the Rolled-in Credit Adjustment”
March 29, 2017 Docket No. RP17-516 “Letter order accepting Kern River Gas Transmission Company's submittal of the Tariff Restatement Compliance filing pertaining to a pre -arranged agreement that provides a reduced rate option for its eligible Period Two shippers”
March 28, 2017 Docket No. RP17-424 “Letter order accepting Kern River Gas Transmission Company's filling of tariff pertaining to the annual determination of electric compressor fuel surcharges”
March 16, 2017 Docket No. RP17-146 “Letter order accepting Kern River Gas Transmission Company's filing of tariff to include the Period Two rates applicable to the rolled-in shipper group”
January 27, 2017 Docket No. RP17-248 (158 FERC ¶ 61,078) “Letter order approving Kern River Gas Transmission Company's filing of a petition for approval of a Stipulation and Agreement” The Kern River Settlement provided a reduced rate option for Period Two shippers effective May 1, 2017.
H. Miscellaneous Orders
FERC Policy Statement
November 15, 2018 AC19-12 (165 FERC ¶ 61,115) “Accounting and Ratemaking Treatment of Accumulated Deferred Income Taxes and Treatment Following the Sale or Retirement of an Asset” FERC states its policy regarding the treatment of Accumulated Deferred Income Taxes for both accounting and ratemaking purposes as to Commission-jurisdictional public utilities, natural gas pipelines and oil pipelines, in light of the Tax Cuts and Jobs Act of 2017.
Accounting
November 15, 2018 AC18-59(165 FERC ¶ 61,114) “Order Granting Accounting Request” FERC approved the Edison Electric Institutes proposed accounting treatment to record a reclassification of the stranded tax effects resulting from the Tax Cuts and Jobs Act of 2017 from Account 219, Accumulated Other Comprehensive Income, to Account 439, Adjustments to
Page 139 of 316 Retained Earnings. This request applies to utilities that include accumulated other comprehensive income and retained earning accounts in their capital structures for rate making purposes.
Qualified Facility Certification
August 8, 2018 EL18-139 (164 FERC ¶ 61,136) “Order Denying Petition for Declaratory Order” FERC denied Nevada Power’s petition for a declaratory order to revoke as deficient Saguaro Power Company’s (Saguaro) qualifying facility (QF) self-certification. FERC held Saguaro was a certified cogeneration QF when it filed its petition requesting waiver in June 2016. As represented in its recertification filing, Saguaro has not made changes to the facility. Saguaro filed for recertification because it had to amend its Form No. 556 to identify the new replacement thermal hosts. As such, the standards for new cogeneration facilities promulgated in the Energy Policy Act of 2005 and Order No. 671 do not apply.
Regional Transmission Planning
November 16, 2017 Docket No. ER13-105 (161 FERC ¶ 61,188) “Order on Remand” In an order on remand, FERC held that its prior compliance orders on Order No. 1000, “Transmission Planning & Cost Allocation by Transmission Owning and Operating Public Utilities” will not result in unjust and unreasonable rates in the WestConnect transmission planning region because: (i) non-public utility transmission companies (NPUTC) have an incentive to participate in regional cost allocation if the analysis demonstrates that it will benefit from a transmission project, and the project will not be eligible for regional cost allocation without that NPUTC’s participation; and (ii) NPUTCs have an incentive to accept regional cost allocation for reliability transmission projects because their transmission facilities must adhere to NERC Reliability Standards.
Furthermore, FERC held even if an NPUTC does not participate in regional cost allocation for a particular transmission project for which it benefits, and the project is subsequently selected in the regional transmission plan, FERC maintains that the rates for such transmission project will remain just and reasonable because of the required re-evaluation of a transmission project. In June 2017, FERC denied the WestConnect public utility transmission providers’ rehearing request of their Remand of Order 1000. The rehearing request argued that the WestConnect cost allocation process may allow some non-public utility transmission providers to receive benefits from transmission projects for which they do not pay; requiring the public utility transmission providers to pay for those projects instead.
FERC reiterated that its Order on Remand explained why in many circumstances the Commission expects non-public utility transmission providers to accept allocation of the costs of transmission projects that benefit them, and why any potential free ridership would occur for only a limited subset of transmission projects. FERC noted that the complete elimination of free ridership is not required by the just and reasonable standard of the FPA or Order No. 1000.
Page 140 of 316 NV Energy is a member of the WestConnect Planning Participation Agreement that resulted from FERC Order No. 1000. The issue before FERC was how to allocate new transmission projects’ costs to NPUTCs in the WestConnect transmission planning region’s process.
NV Energy Audit
February 1, 2017 Docket No. PA15-2 “Final Audit Letter” FERC Accounting and Audit Staff issued a final audit report contained 21 recommendations requiring corrective actions and 6 accounting findings in the following areas: • Merger Transaction Costs • Asset Retirement Obligations • Trust Funds • Lobbying Costs • AFUDC Rate Calculation & Application to Construction Costs • Filing FERC Form No. 580 Reports
NV Energy completed its implementation plan for the corrective actions on August 28, 2017.
Page 141 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 16E RESPONDER: Caviglia, Justina
REQUEST:
State Regulatory Agency. If at any time since the immediately preceding test period, or three years, whichever is less, the regulated company was a party to and was affected by an order issued by any state commission, provide a list of such orders with descriptions.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
Filing Docket # Filing Description Date Reports from public utilities operating in Nevada of accidents or 17-01001 significant service outages occurring during calendar year 2017 1/3/2017 pursuant to NRS 704.190 and NAC 704.230. Annual Reports for calendar year 2016 submitted by Electric, Natural Gas, LPG, Geothermal, Alternative Sellers, and Railroad 17-01002 1/3/2017 companies operating in Nevada pursuant to NRS 703.191 and NAC 704.225. Reports from electric and gas utilities operating in Nevada of 17-01009 transactions and calculations affecting the deferred energy 1/3/2017 accounts pursuant to NAC 704.195 for calendar year 2017. Applications for calendar year 2017 received by a utility under the 17-01010 1/3/2017 Solar Energy Systems Incentive Program. Investigation regarding a universally-acceptable methodology for 17-01011 the valuation of net energy metering rooftop solar in Nevada to be 1/3/2017 used in future proceedings.
Page 142 of 316 Petition of Nevada Power Company d/b/a NV Energy for an extension of the applicable period for the Merrill Lynch residential 17-01014 1/3/2017 and non-residential surcharges previously authorized in Docket No. 06-11035. Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 320-G to revise Gas Tariff No. 1 to 17-01031 1/27/2017 implement a charge for the installation of an excess flow valve on an existing gas service line. Joint Application of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy for approval of annual plans for the Solar Energy Systems Incentive Program, the 17-02006 2/1/2017 Wind Energy Systems Demonstration Program, and the Waterpower Energy Systems Demonstration Program for Program Year 2017-2018.
Application of Sierra Pacific Power Company d/b/a NV Energy for approval of the first amendment to its 2017-2036 Integrated 17-02007 2/2/2017 Resource Plan and its 2017-2019 Action Plan requesting approval of a Purchased Power Agreement with Techren Solar.
Application of Sierra Pacific Power Company d/b/a NV Energy for 17-02008 2/2/2017 approval of a Renewable Energy Agreement with Apple, Inc. Investigation to examine the benefits of re-starting the residential 17-02011 lighting program to promote the installation of high-efficiency 2/9/2017 lighting (LED) in Nevada. Nevada Power Company d/b/a NV Energy filed Notice No. 17-01 to 17-02017 adjust the Base Tariff Energy Rates and Deferred Energy Account 2/15/2017 Adjustment Rates effective April 1, 2017. Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 17- 17-02018 01 to adjust the Base Tariff Energy Rates and Deferred Energy 2/15/2017 Account Adjustment Rates effective April 1, 2017.
Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 17- 17-02019 01(G) to adjust natural gas Base Tariff Energy Rates and Deferred 2/15/2017 Energy Account Adjustment Rates effective April 1, 2017.
Application of Nevada Power Company d/b/a NV Energy filed under Advice Letter No. 474 to submit short-term avoided cost rates for 17-02029 2/21/2017 purchases from Qualifying Facilities pursuant to Qualifying Facilities Schedule QF - Short Term.
Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 591-E to submit short-term avoided cost 17-02030 2/21/2017 rates for purchases from Qualifying Facilities pursuant to Schedule CSPP - Short-Term. Filing by Sierra Pacific Power Company d/b/a NV Energy of 17-02038 changes in rates within its Gas Tariff Schedule No. INGR pursuant 2/23/2017 to NAC 704.522 and NAC 704.526.
Page 143 of 316 Filing by Nevada Power Company d/b/a NV Energy of annual report 17-02043 on the Economic Development Electric Rate Rider Program 2/27/2017 pursuant to NAC 704.8958. Filing by Sierra Pacific Power Company d/b/a NV Energy of annual 17-02044 report on the Economic Development Electric Rate Rider Program 2/27/2017 pursuant to NAC 704.8958. Application of Nevada Power Company d/b/a NV Energy for approval of fuel and purchased power expenses and to reset the Temporary Renewable Energy Development charge, reset all components of the Renewable Energy Program Rates, reset the Base Energy Efficiency Program Rates, reset the Base Energy 17-03001 3/1/2017 Efficiency Implementation Rates, reset the Amortization Energy Efficiency Program Rate, reset the Amortization Energy Efficiency Implementation Rate, and refund the total amount of Base Energy Efficiency Implementation Rate revenue received in 2016, including carrying charges.
Application of Sierra Pacific Power Company d/b/a NV Energy for approval of fuel and purchased power expenses and to reset the Temporary Renewable Energy Development charge, reset all components of the Renewable Energy Program Rates, reset the 17-03002 3/1/2017 Base Energy Efficiency Program Rates, reset the Base Energy Efficiency Implementation Rates, reset the Amortization Energy Efficiency Program Rate, and reset the Amortization Energy Efficiency Implementation Rate. Application of Sierra Pacific Power Company d/b/a NV Energy for 17-03003 approval of natural gas expenses and to reset all components of the 3/1/2017 Renewable Energy Program Rate. Filing by Sierra Pacific Power Company d/b/a NV Energy of annual 17-03004 3/1/2017 report in compliance with the Order issued in Docket No. 11-02015.
Application of Nevada Power Company d/b/a NV Energy filed under 17-03009 Advice Letter No. 475 to revise Tariff No. 1-B to establish Voluntary 3/3/2017 Subscription Solar Pricing Program Rider Schedule Solar 1. Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 592-E to revise Electric Tariff No. 1 to 17-03010 3/3/2017 establish Voluntary Subscription Solar Pricing Program Rider Schedule Solar 1. Joint Petition of SolarCity Corporation, Sunrun Inc., Robco Electric, Inc., Great Basin Solar Coalition, Sunworks United Inc., 1 Sun Solar Electric L.L.C., Nevada Power Company d/b/a NV Energy, and 17-03028 3/21/2017 Sierra Pacific Power Company d/b/a NV Energy to allow additional time for eligible customers to opt-in to the grandfathered Net Metering Rider-G (NMR-G). Application of Nevada Power Company d/b/a NV Energy filed under 17-03040 Advice Letter No. 476 to revise Rule No. 12 and 13 to reflect current 3/30/2017 customer bill deposit policies.
Page 144 of 316 Application of Sierra Pacific Power Company d/b/a NV Energy filed 17-03041 under Advice Letter No. 593-E to revise Rule No. 12 and 13 to 3/30/2017 reflect current customer bill deposit policies.
Application of Sierra Pacific Power Company d/b/a NV Energy filed 17-03042 under Advice Letter No. 323-G to revise Rule No. 12 and 13 to 3/30/2017 reflect current customer bill deposit policies. Filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy of annual report on the 17-03043 3/30/2017 quality of service metrics in compliance with the Order issued in Docket No. 15-06064. Annual Report of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy on compliance with 17-03044 3/30/2017 the Portfolio Standard for Renewable Energy for Compliance Year 2016. Filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy of annual report on the 17-03045 3/31/2017 status of merger commitments in compliance with the Order issued in Docket No. 13-07021. Filing by Sierra Pacific Power Company d/b/a NV Energy of 17-04002 changes in rates within its Gas Tariff Schedule No. INGR pursuant 4/3/2017 to NAC 704.522 and NAC 704.526. Report of Nevada Power Company d/b/a NV Energy on the 17-04003 progress of its Action Plan relative to its 2016-2035 Integrated 4/3/2017 Resource Plan. Notice by Nevada Power Company d/b/a NV Energy of its intent to 17-04005 4/3/2017 file an application for adjustment in electric rates. Joint Petition of Sierra Pacific Power Company d/b/a NV Energy ("SPPC"), the Regulatory Operations Staff, and the Board of Regents of the Nevada System of Higher Education on behalf of the University of Nevada, Reno ("UNR") for the conversion of the 17-04010 4/17/2017 master meter natural gas distribution system owned and operated by UNR to a utility-owned natural gas distribution system owned and operated by SPPC and for an exception to Rule 9 and Rule 16 of SPPC’s tariff. Filing by Sierra Pacific Power Company d/b/a NV Energy of 17-04022 changes in rates within its Gas Tariff Schedule No. INGR pursuant 4/27/2017 to NAC 704.522 and NAC 704.526. Joint Petition of the Regulatory Operations Staff and Sierra Pacific Power Company d/b/a NV Energy ("SPPC") requesting the 17-05010 5/12/2017 Commission accept a stipulation regarding violations of Nevada's One Call Law by SPPC. Nevada Power Company d/b/a NV Energy filed Notice No. 17-02 to 17-05011 adjust the Base Tariff Energy Rates and Deferred Energy Account 5/15/2017 Adjustment Rates effective July 1, 2017.
Page 145 of 316 Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 17- 17-05012 02 to adjust the Base Tariff Energy Rates and Deferred Energy 5/15/2017 Account Adjustment Rates effective July 1, 2017.
Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 17- 17-05013 02(G) to adjust natural gas Base Tariff Energy Rates and Deferred 5/15/2017 Energy Account Adjustment Rates effective July 1, 2017.
Application of Peppermill Casinos Inc. d/b/a Peppermill Resort Spa 17-05014 Casino to purchase energy, capacity, and/or ancillary services from 5/15/2017 a provider of new electric resources. Filing by Sierra Pacific Power Company d/b/a NV Energy of 17-05032 changes in rates within its Gas Tariff Schedule No. INGR pursuant 5/26/2017 to NAC 704.522 and NAC 704.526. Application of Nevada Power Company d/b/a NV Energy for authority to adjust its annual revenue requirement for general rates 17-06003 6/5/2017 charged to all classes of electric customers and for relief properly related thereto. Application of Nevada Power Company d/b/a NV Energy for 17-06004 approval of new and revised depreciation and amortization rates for 6/5/2017 its electric and common accounts. Application of Nevada Power Company d/b/a NV Energy filed under 17-06014 Advice Letter No. 479 to revise Tariff No. 1-B to modify Generating 6/9/2017 Facility Interconnections Rule No. 15. Application of Sierra Pacific Power Company d/b/a NV Energy filed 17-06015 under Advice Letter No. 596-E to revise Electric Tariff No. 1 to 6/9/2017 modify Generating Facility Interconnections Rule No. 15.
Application of Nevada Power Company d/b/a NV Energy filed under Advice Letter No. 480 to revise Tariff No. 1-B to modify 17-06024 6/16/2017 Discontinuance, Restoration, and Refusal of Service Rule No. 6 pursuant to the Order issued in Docket No. 16-10008 Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 597-E to revise Electric Tariff No. 1 to 17-06025 modify Discontinuance, Termination, Restoration, and Refusal of 6/16/2017 Service Rule No. 6 pursuant to the Order issued in Docket No. 16- 10008 Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No.324-G to revise Gas Tariff No. 1 to modify 17-06026 6/16/2017 Discontinuance, Termination, Restoration, and Refusal of Service Rule No. 6 pursuant to the Order issued in Docket No. 16-10008 Sierra Pacific Power Company d/b/a NV Energy filed changes in 17-06040 6/29/2017 rates within Gas Tariff Schedule No. INGR Application of Nevada Power Company d/b/a NV Energy for Approval of its 2017 Annual Demand Side Management Update 17-06043 6/30/2017 Report as it relates to the Action Plan of its 2016-2035 Triennial Integrated Resource Plan
Page 146 of 316 Application of Sierra Pacific Power Company d/b/a NV Energy for Approval of its 2017 Annual Demand Side Management Update 17-06044 6/30/2017 Report as it relates to the Action Plan of its 2017-2036 Triennial Integrated Resource Plan Application of Sierra Pacific Power Company d/b/a NV Energy for 17-06045 Approval of its 2017 Natural Gas Conservation and Energy 6/30/2017 Efficiency Plan Report 17-07001 Public Utilities Commission's Consumer Session in Washoe County 7/1/2017
17-07002 Public Utilities Commission's Consumer Session in Clark County 7/1/2017
17-07003 Public Utilities Commission's Consumer Session in Elko County 7/1/2017 Investigation and rulemaking to implement Assembly Bill 223 (2017) 17-07011 7/13/2017 EE Investigation and rulemaking to implement Assembly Bill 405 (2017) 17-07013 7/13/2017 NEM Investigation and rulemaking to implement Senate Bill 204 (2017) 17-07014 7/13/2017 Energy Storage Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 598-E to revise Electric Tariff No. 2, 17-07018 Schedule Nos. LCSPP86 and LCSPP87, to adjust rates for long- 7/17/2017 term cogeneration and small power production energy and capacity rates. Application of Sierra Pacific Power Company d/b/a NV Energy for 17-07019 approval of annual plans for the Solar Thermal Systems 7/19/2017 Demonstration Program for Program Year 2018. Investigation and rulemaking to implement Senate Bill 65 (2017). 17-07020 7/19/2017 IRP Biannual filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy regarding the Solar 17-07022 Program, providing a status update and a summary of discussion 7/21/2017 from a meeting with industry stakeholders pursuant to NAC 701B.145. Filing by Sierra Pacific Power Company d/b/a NV Energy of 17-07025 changes in rates within its Gas Tariff Schedule No. INGR pursuant 7/28/2017 to NAC 704.522 and NAC 704.526. Joint Application of Nevada Power Company d/b/a NV Energy and 17-07026 Sierra Pacific Power Company d/b/a NV Energy for approval of tariff 7/28/2017 schedules and rates pursuant to Assembly Bill 405 (2017).
Nevada Power Company d/b/a NV Energy filed Notice No. 17-03 to 17-08008 adjust the Base Tariff Energy Rates and Deferred Energy Account 8/15/2017 Adjustment Rates effective October 1, 2017.
Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 17- 17-08009 03(G) to adjust natural gas Base Tariff Energy Rates and Deferred 8/15/2017 Energy Account Adjustment Rates effective October 1, 2017.
Page 147 of 316 Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 17- 17-08010 03 to adjust the Base Tariff Energy Rates and Deferred Energy 8/15/2017 Account Adjustment Rates effective October 1, 2017.
Investigation and rulemaking to implement Senate Bill 145 (2017). 17-08021 8/25/2017 Expand Solar incentives to include energy storage systems Investigation and rulemaking to implement Senate Bill 146 (2017). 17-08022 8/25/2017 Integrated IRP Investigation and rulemaking to implement Senate Bill 150 (2017). 17-08023 8/25/2017 Energy Saving Goals Application of Nevada Power Company d/b/a NV Energy for 17-09001 9/1/2017 acceptance of its Energy Supply Plan Update for 2018 Application of Sierra Pacific Power Company d/b/a NV Energy for 17-09002 9/1/2017 approval of its Energy Supply Plan Update for 2018-2019. Informational report of Sierra Pacific Power Company d/b/a NV 17-09003 Energy concerning its natural gas resource planning activities for 9/1/2017 the period 2018-2020. Application of Nevada Power Company d/b/a NV Energy filed under 17-09004 Advice Letter No. 482 to revise Tariff No. 1-B to modify Economic 9/1/2017 Development Rate Rider Schedule EDRR.
Application of Sierra Pacific Power Company d/b/a NV Energy filed 17-09005 under Advice Letter No. 600-E to revise Electric Tariff No. 1 to 9/1/2017 modify Economic Development Rate Rider Schedule EDRR. Filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy of Report of Results for 17-09009 9/12/2017 the 2017 Public Utility Regulatory Policies Act Qualifying Facilities Request for Proposals. Filing by Sierra Pacific Power Company d/b/a NV Energy of 17-09011 changes in rates within its Gas Tariff Schedule No. INGR pursuant 9/13/2017 to NAC 704.522 and NAC 704.526. Filing by Sierra Pacific Power Company d/b/a NV Energy of 17-09027 changes in rates within its Gas Tariff Schedule No. INGR pursuant 9/27/2017 to NAC 704.522 and NAC 704.526. 17-10001 Investigation regarding Energy Choice Initiative 10/2/2017 Filing by Sierra Pacific Power Company d/b/a NV Energy of 17-10023 changes in rates within its Gas Tariff Schedule No. INGR pursuant 10/26/2017 to NAC 704.522 and NAC 704.526. Application of Nevada Power Company d/b/a NV Energy filed under 17-10026 Advice Letter No. 483 to revise Interruptible Agricultural Irrigation 10/26/2017 Water Pumping Schedule No. IAIWP to increase the IAIWP rate.
Application of Sierra Pacific Power Company d/b/a NV Energy filed 17-10027 under Advice Letter No. 602-E to revise Interruptible Irrigation 10/26/2017 Service Schedule No. IS-2 to increase the IS-2 rate.
Page 148 of 316 Application of Sierra Pacific Power Company d/b/a NV Energy filed 17-10028 under Advice Letter No. 601-E to revise Electric Line Extensions 10/26/2017 Rule No. 9 to update Proportionate Share Allocations per Unit.
Application of Sierra Pacific Power Company d/b/a NV Energy for 17-11002 11/1/2017 approval of a Renewable Energy Agreement with Apple Inc.
Application of Sierra Pacific Power Company d/b/a NV Energy for approval of the second amendment to its 2017-2036 Integrated Resource Plan as it relates to an updated long-term base load 17-11003 11/1/2017 forecast, two new renewable power purchase agreements, one transmission project, and certain projects in its generation capital budget plan for 2018. Application of Nevada Power Company d/b/a NV Energy for approval of the third amendment to its 2016-2035 Integrated Resource Plan as it relates to an updated long-term base load 17-11004 11/1/2017 forecast, a new renewable power purchase agreement, two transmission projects, and certain projects in its generation capital budget plan for 2018. Application of Nevada Power Company d/b/a NV Energy for approval of the third amendment to its 2014 Emissions Reduction 17-11005 11/1/2017 and Capacity Replacement Plan as it relates to the retirement of Navajo Generating Station.
Nevada Power Company d/b/a NV Energy filed Notice No. 17-04 to 17-11018 adjust the Base Tariff Energy Rates and Deferred Energy Account 11/15/2017 Adjustment Rates effective January 1, 2018.
Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 17- 17-11019 04(E) to adjust the Base Tariff Energy Rates and Deferred Energy 11/15/2017 Account Adjustment Rates effective January 1, 2018.
Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 17- 17-11020 04(G) to adjust natural gas Base Tariff Energy Rates and Deferred 11/15/2017 Energy Account Adjustment Rates effective January 1, 2018
Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 603-E for approval of a Portfolio Charge to 17-11032 be applicable to Newmont Mining Corporation under Rate Schedule 11/28/2017 GS-4-NG for calendar year 2018 to recover the additional costs required to meet the Nevada Portfolio Standard.
Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 594-E to revise Electric Tariff No. 1 to 17-11033 modify Irrigation Service Schedule No. IS-1 and Interruptible 11/28/2017 Irrigation Service Schedule No. IS-2 to re-establish the incentive for compliance with the IS-2 tariff requirements.
Page 149 of 316 Joint Petition of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy for a Declaratory Order finding that, for energy that is produced by a renewable energy generating facility owned by NV Energy and sold by NV 17-12014 12/20/2017 Energy to retail customers, the Commission has authority to establish a just and reasonable rate by reference to a price established through a competitive solicitation rather than through a rate-of-return analysis. Filing by Sierra Pacific Power Company d/b/a NV Energy of 17-12015 changes in rates within its Gas Tariff Schedule No. INGR pursuant 12/21/2017 to NAC 704.522 and NAC 704.526. Hydrostor A-CAES UEPA - Notice by Hydrostor A-CAES USA Inc., under the provisions of the Utility Environmental Protection Act, of an application to a federal agency for approval to construct an 17-12018 12/28/2017 advanced compressed air energy storage facility to be located approximately 10 miles outside of Ely in White Pine County, Nevada. Biannual filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy regarding the Solar 17-12021 Program, providing a status update and a summary of discussion 12/28/2017 from a meeting with industry stakeholders pursuant to NAC 701B.145. Reports from public utilities operating in Nevada of accidents or 18-01001 significant service outages occurring during calendar year 2018 1/2/2018 pursuant to NRS 704.190 and NAC 704.230. Annual Reports for calendar year 2017 submitted by Electric, Natural Gas, LPG, Geothermal, Alternative Sellers, and Railroad 18-01002 1/2/2018 companies operating in Nevada pursuant to NRS 703.191 and NAC 704.225. Pipeline Safety Enforcement Actions and Inspection Reports by the 18-01007 Regulatory Operations Staff pursuant to 49 CFR 191 and 192 for 1/2/2018 calendar year 2018. Reports from electric and gas utilities operating in Nevada of 18-01009 transactions and calculations affecting the deferred energy 1/2/2018 accounts pursuant to NAC 704.195 for calendar year 2018. Applications for calendar year 2018 received by a utility under the 18-01010 Solar Energy Systems Incentive Program. Application of Nevada Power Company d/b/a NV Energy filed under 18-01012 Advice Letter No. 484 to revise Electric Line Extensions Rule No. 9 1/2/2018 to adjust the Tax Gross-up Rate. Application of Sierra Pacific Power Company d/b/a NV Energy filed 18-01013 under Advice Letter No. 604-E to revise Electric Main Extensions 1/2/2018 Rule No. 9 to adjust the Tax Gross-up Rate.
Page 150 of 316 Application of Sierra Pacific Power Company d/b/a NV Energy filed 18-01014 under Advice Letter No. 325-G to revise Gas Main Extensions Rule 1/2/2018 No. 9 to adjust the Tax Gross-up Rate.
Joint Application of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy for approval of annual plans for the Solar Energy Systems Incentive Program, the Wind Energy Systems Demonstration Program, the Waterpower 18-02002 2/1/2018 Energy Systems Demonstration Program, the Energy Storage and Low Income components of the Solar Program, and the Electric Vehicle Infrastructure Demonstration Program for Program Year 2018-2019. Petition of the Regulatory Operations Staff to open a rulemaking docket to amend and repeal certain regulations contained in 18-02009 2/14/2018 Chapter 455 of the Nevada Administrative Code relating to Nevada's One Call Law. Application of Nevada Power Company d/b/a NV Energy filed under 18-02010 Advice Letter No. 485 to revise Tariff No. 1-B to establish the 2017 2/14/2018 Tax Rate Reduction Rider. Application of Sierra Pacific Power Company d/b/a NV Energy filed 18-02011 under Advice Letter No. 605-E to revise Electric Tariff No. 1 to 2/14/2018 establish the 2017 Tax Rate Reduction Rider.
Application of Sierra Pacific Power Company d/b/a NV Energy filed 18-02012 under Advice Letter No. 326-G to revise Gas Tariff No. 1 to 2/14/2018 establish the 2017 Tax Rate Reduction Rider. Nevada Power Company d/b/a NV Energy filed Notice No. 18-01 to 18-02014 adjust the Base Tariff Energy Rates and Deferred Energy Account 2/15/2018 Adjustment Rates effective April 1, 2018. Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 18- 18-02015 01(E) to adjust the Base Tariff Energy Rates and Deferred Energy 2/15/2018 Account Adjustment Rates effective April 1, 2018.
Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 18- 18-02016 01(G) to adjust natural gas Base Tariff Energy Rates and Deferred 2/15/2018 Energy Account Adjustment Rates effective April 1, 2018. 18-02018 Investigation into Tax Cut and Jobs Act. 2/20/2018 Filing by Nevada Power Company d/b/a NV Energy of annual report 18-02024 on the Economic Development Electric Rate Rider Program 2/28/2018 pursuant to NAC 704.8958. Filing by Sierra Pacific Power Company d/b/a NV Energy of annual 18-02025 report on the Economic Development Electric Rate Rider Program 2/28/2018 pursuant to NAC 704.8958. Filing by Sierra Pacific Power Company d/b/a NV Energy of annual 18-03001 3/1/2018 report in compliance with the Order issued in Docket No. 11-02015.
Page 151 of 316 Application of Nevada Power Company d/b/a NV Energy for approval of fuel and purchased power expenses and to reset the Temporary Renewable Energy Development charge, reset all components of the Renewable Energy Program Rates, reset the Base Energy Efficiency Program Rates, reset the Base Energy 18-03002 3/1/2018 Efficiency Implementation Rates, reset the Amortization Energy Efficiency Program Rate, reset the Amortization Energy Efficiency Implementation Rate, and refund the total amount of Base Energy Efficiency Implementation Rate revenue received in 2016, including carrying charges.
Application of Sierra Pacific Power Company d/b/a NV Energy for approval of fuel and purchased power expenses and to reset the Temporary Renewable Energy Development charge, reset all components of the Renewable Energy Program Rates, reset the 18-03003 3/1/2018 Base Energy Efficiency Program Rates, reset the Base Energy Efficiency Implementation Rates, reset the Amortization Energy Efficiency Program Rate, and reset the Amortization Energy Efficiency Implementation Rate. Application of Sierra Pacific Power Company d/b/a NV Energy for 18-03004 approval of natural gas expenses and to reset all components of the 3/1/2018 Renewable Energy Program Rate. Filing by Sierra Pacific Power Company d/b/a NV Energy of 18-03023 changes in rates within its Gas Tariff Schedule No. INGR pursuant 3/22/2018 to NAC 704.522 and NAC 704.526. Rulemaking to amend and repeal certain regulations contained in 18-03027 Chapter 455 of the Nevada Administrative Code relating to 3/23/2018 Nevada’s One Call Law. Filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy of annual report on the 18-03036 3/28/2018 quality of service metrics in compliance with the Order issued in Docket No. 15-06064. Filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy of annual report on the 18-03043 3/30/2018 status of merger commitments in compliance with the Order issued in Docket No. 13-07021. Annual Report of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy on compliance with 18-03044 3/30/2018 the Portfolio Standard for Renewable Energy for Compliance Year 2017. Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 607-E to revise Electric Tariff No. 1 to allow 18-04007 4/9/2018 for delivery to Customers of an Initial Notice of Proposed Termination under Rule No. 6 by electronic mail.
Page 152 of 316 Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 328-G to revise Gas Tariff No. 1 to allow for 18-04008 4/9/2018 delivery to Customers of an Initial Notice of Proposed Termination under Rule No. 6 by electronic mail. Application of Nevada Power Company d/b/a NV Energy filed under Advice Letter No. 488 to revise Electric Tariff No. 1-B to reflect the 18-04009 avoided short-term cost rates for purchases from Qualifying 4/13/2018 Facilities pursuant to Qualifying Facilities Schedule QF - Short Term. Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 608-E to revise Electric Tariff No. 2 to 18-04010 4/13/2018 submit short-term avoided cost rates for purchases from Qualifying Facilities pursuant to Schedule CSPP - Short-Term.
Petition of Nevada Power Company d/b/a NV Energy for approval 18-04018 4/23/2018 of a Portfolio Energy Credit Sale Agreement with Switch Ltd.
Application of Nevada Power Company d/b/a NV Energy for authority to modify Certificate of Public Convenience and Necessity 18-04023 4/30/2018 ("CPC") 613 Sub 10 to remove 320 acres from its service territory located in the City of Boulder City, Nevada. Nevada Power Company d/b/a NV Energy filed Notice No. 18-02 to 18-05011 adjust the Base Tariff Energy Rates and Deferred Energy Account 5/15/2018 Adjustment Rates effective July 1, 2018 Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 18- 18-05012 02(E) to adjust the Base Tariff Energy Rates and Deferred Energy 5/15/2018 Account Adjustment Rates effective July 1, 2018.
Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 18- 18-05013 02(G) to adjust natural gas Base Tariff Energy Rates and Deferred 5/15/2018 Energy Account Adjustment Rates effective July 1, 2018.
Application of Nevada Power Company d/b/a NV Energy, the under provisions of the Utility Environmental Protection Act, for a permit to 18-05021 5/17/2018 construct a 230/138kV autotransformer and associated facilities at the McDonald Substation located in Clark County, Nevada.
Joint Petition of Sierra Pacific Power Company d/b/a NV Energy ("SPPC") and Heinz Ranch Land Company, LLC requesting 18-05028 deviation from SPPC’s Gas Main Extensions Rule No. 9 for the 5/29/2018 term of a Rule 9 Gas Main Extension Agreement. Application of Sierra Pacific Power Company d/b/a NV Energy for 18-06001 approval of its Natural Gas Conservation and Energy Efficiency 6/1/2018 Plan for the period 2019-2021. Informational report of Sierra Pacific Power Company d/b/a NV 18-06002 Energy concerning its natural gas resource planning activities for 6/1/2018 the period 2019-2021.
Page 153 of 316 Joint Application of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy for approval of their 18-06003 6/1/2018 2019-2038 Triennial Integrated Resource Plan and 2019-2021 Energy Supply Plan. Application of Station Casinos LLC to purchase energy, capacity, 18-06008 6/6/2018 and/or ancillary services from a provider of new electric resources. Application of Fulcrum Sierra BioFuels, LLC to purchase energy, 18-06009 capacity, and/or ancillary services from a provider of new electric 6/6/2018 resources. Filing by Southwest Gas Corporation of revised rate for 18-06013 transportation customer Nevada Power Company d/b/a NV Energy 6/11/2018 previously approved in Docket No. 95-3052 Notice by Fish Springs Ranch Solar, LLC, under the provisions of the Utility Environmental Protection Act, of an application to a 18-06023 6/14/2018 federal agency for approval to construct a 34.5 kV collection line and an access road to be located in Washoe County, Nevada.
Notice by Dodge Flat Solar, LLC, under the provisions of the Utility Environmental Protection Act, of an application to a federal agency 18-06024 6/14/2018 for approval to construct a 34.5 kV collection line and an access road to be located in Washoe County, Nevada. Filing by Sierra Pacific Power Company d/b/a NV Energy of 18-06033 changes in rates within its Gas Tariff Schedule No. INGR pursuant 6/25/2018 to NAC 704.522 and NAC 704.526. 18-07001 Public Utilities Commission's Consumer Session in Washoe County 7/1/2018
18-07002 Public Utilities Commission's Consumer Session in Clark County 7/1/2018
18-07003 Public Utilities Commission's Consumer Session in Elko County 7/1/2018 Application of Sierra Pacific Power Company d/b/a NV Energy for 18-07016 approval of annual plans for the Solar Thermal Systems 7/19/2018 Demonstration Program for Program Year 2019. Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 609-E to revise Electric Tariff No. 2, 18-07020 Schedule Nos. LCSPP86 and LCSPP87, in order to adjust rates for 7/27/2018 long-term cogeneration and small power production energy and capacity rates.
Application of Golden Road Motor Inn, Inc. d/b/a Atlantis Casino 18-08007 Resort Spa to purchase energy, capacity, and/or ancillary services 8/13/2018 from a provider of new electric resources.
Nevada Power Company d/b/a NV Energy filed Notice No. 18-03 to 18-08008 adjust the Base Tariff Energy Rates and Deferred Energy Account 8/15/2018 Adjustment Rates effective October 1, 2018.
Page 154 of 316 Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 18- 18-08009 03(E) to adjust the Base Tariff Energy Rates and Deferred Energy 8/15/2018 Account Adjustment Rates effective October 1, 2018.
Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 18- 18-08010 03(G) to adjust natural gas Base Tariff Energy Rates and Deferred 8/15/2018 Energy Account Adjustment Rates effective October 1, 2018. Biannual filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy regarding the Solar 18-08013 Program, providing a status update and a summary of discussion 8/20/2018 from a meeting with industry stakeholders pursuant to NAC 701B.145. Application of Southwest Gas Corporation filed under Advice Letter No. 511 to revise Gas Tariff No. 7 to more accurately align the daily 18-08016 8/22/2018 imbalance tolerances included in Schedule No. ST-1/NT-1 with current market conditions. Filing by Sierra Pacific Power Company d/b/a NV Energy of 18-08019 changes in rates within its Gas Tariff Schedule No. INGR pursuant 8/23/2018 to NAC 704.522 and NAC 704.526. Petition of Las Vegas Valley Water District requesting approval to 18-08020 exceed the Solar Energy Systems Incentive Program's per site 8/24/2018 generating capacity limit under NAC 701B.150(7). Filing by Southwest Gas Corporation of revised rate for transportation customer NV Energy (LV2), previously Las Vegas 18-08025 8/29/2018 Cogeneration II, LLC, pursuant to the Opinion issued in Docket Nos. 93-3003, et al. Application of LV Stadium Events Company, LLC to purchase 18-09003 energy, capacity, and/or ancillary services from a provider of new 9/7/2018 electric resources. Investigation and Rulemaking to examine current regulations governing Nevada’s Renewable Portfolio Standard to determine 18-09008 whether providers of electric service should be authorized to utilize 9/17/2018 blockchain-based solutions to track and certify Nevada portfolio energy credits.
Application of Nevada Power Company d/b/a NV Energy ("NPC") filed under Advice Letter No. 489 to revise Tariff No. 1-B to modify 18-09014 Large General Service Schedules LGS-1, OLGS-1-TOU, LGS-2, 9/20/2018 LGS-3, and OLGS-3P-HLF to remove language that prohibits NPC from serving a customer through more than one meter.
Application of Georgia-Pacific Gypsum LLC for Approval of a 18-09015 9/26/2018 Proposed Transaction with a Provider of New Electric Resources Application of Sierra Pacific Power Company d/b/a NV Energy for 18-09016 authority to establish debt issuance authorizations based on a debt 9/26/2018 ceiling of $1,600.0 million.
Page 155 of 316 Application of Nevada Power Company d/b/a NV Energy filed under Advice Letter No. 490 to revise Tariff No. 1-B to implement Electric 18-09017 Vehicle Commercial Charging Rider Time-of Use Schedule No. 9/27/2018 EVCCR-TOU to support the development of fast-charging electric vehicle charging station infrastructure in Nevada.
Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 610-E to revise Electric Tariff No. 1 to 18-09018 implement Electric Vehicle Commercial Charging Rider Time-of- 9/27/2018 Use Schedule No. EVCCR-TOU to support the development of fast- charging electric vehicle charging station infrastructure in Nevada. Filing by Sierra Pacific Power Company d/b/a NV Energy of 18-10002 changes in rates within its Gas Tariff Schedule No. INGR pursuant 10/2/2018 to NAC 704.522 and NAC 704.526. Application of Nevada Power Company d/b/a NV Energy, under the provisions of the Utility Environmental Protection Act, for a permit to construct a steel double-circuit 230kV transmission structure, 18-10003 10/8/2018 approximately 500 feet of double-circuit 230kV overhead transmission line, and associated facilities to be located in Clark County, Nevada.
Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 611-E to revise Electric Tariff No. 1 to add 18-10004 10/5/2018 four new Light Emitting Diode night guard light categories to Outdoor Lighting Service Schedule No. OLS. Petition of Ovation MM, Inc., and its affiliated companies, for an Advisory Opinion finding that both the facility and the sale of output 18-10008 from distributed generation systems installed on multi-family 10/9/2018 dwellings are not jurisdictional public utilities under Assembly Bill 405 (2017). Application of Lovelock Solar Energy LLC, under the provisions of the Utility Environmental Protection Act, for a permit to construct the Lovelock Solar Energy Project consisting of an approximately 190 18-10013 10/15/2018 MW alternating current photovoltaic solar electric generating facility and associated facilities to be located east of Oreana in Pershing County, Nevada. Filing by Sierra Pacific Power Company d/b/a NV Energy of 18-10025 changes in rates within its Gas Tariff Schedule No. INGR pursuant 10/24/2018 to NAC 704.522 and NAC 704.526. Notice by GridLiance West LLC, under the provisions of the Utility Environmental Protection Act, of an application to a federal agency for approval to construct the Carpenter Canyon Substation, 18-10030 consisting of a 230 kV substation and associated facilities, to 10/29/2018 interconnect an existing 230 kV transmission line with the ARES Nevada LLC Regulation Energy Management project to be located east of Pahrump in Nye County, Nevada.
Page 156 of 316 Application of MSG Las Vegas, LLC to purchase energy, capacity, 18-10034 10/31/2018 and/or ancillary services from a provider of new electric resources. Application of Nevada Power Company d/b/a NV Energy, filed under Advice Letter No. 492, to revise Interruptible Agricultural 18-11001 11/1/2018 Irrigation Water Pumping Schedule No. IAIWP to increase the IAIWP rate. Application of Sierra Pacific Power Company d/b/a NV Energy, filed 18-11002 under Advice Letter No. 615-E, to revise Interruptible Irrigation 11/1/2018 Service Schedule No. IS-2 to increase the IS-2 rate. Petition of the Regulatory Operations Staff to amend Nevada Administrative Code 704.8881 to extend the time allotted for the 18-11005 Commission to issue an order determining whether a provider of 11/8/2018 electric service has complied with its Renewable Portfolio Standard requirements. Notice by 325MK 8me LLC, under the provisions of the Utility Environmental Protection Act, of an application to a federal agency for approval to construct an approximately 12.4-mile 230 kV 18-11007 11/14/2018 generation-tie transmission line to connect a 300 MW photovoltaic solar facility with the Reid Gardner Substation, to be located in Clark County, Nevada.
Nevada Power Company d/b/a NV Energy filed Notice No. 18-04 to 18-11010 adjust the Base Tariff Energy Rates and Deferred Energy Account 11/15/2018 Adjustment Rates effective January 1, 2019.
Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 18- 18-11011 04(E) to adjust the Base Tariff Energy Rates and Deferred Energy 11/15/2018 Account Adjustment Rates effective January 1, 2019.
Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 18- 18-11012 04(G) to adjust natural gas Base Tariff Energy Rates and Deferred 11/15/2018 Energy Account Adjustment Rates effective January 1, 2019.
Application of Nevada Power Company d/b/a NV Energy, filed under Advice Letter No. 491, to implement Schedule NV GreenEnergy 2.0 Rider ("Schedule No. NGR 2.0") to allow eligible 18-11015 11/16/2018 commercial bundled service customers to voluntarily contract with the utility to increase their use of reliance on renewable energy at current market-based fixed prices.
Application of Sierra Pacific Power Company d/b/a NV Energy, filed under Advice Letter No. 614-E, to implement Schedule NV GreenEnergy 2.0 Rider ("Schedule No. NGR 2.0") to allow eligible 18-11016 11/16/2018 commercial bundled service customers to voluntarily contract with the utility to increase their use of reliance on renewable energy at current market-based fixed prices.
Page 157 of 316 Application of Sierra Pacific Power Company d/b/a NV Energy, filed under Advice Letter No. 612-E, for approval of a Portfolio Charge to 18-11020 be applicable to Newmont Mining Corporation under Rate Schedule 11/20/2018 GS-4-NG for calendar year 2019 to recover the additional costs required to meet the Nevada Portfolio Standard. Filing by Sierra Pacific Power Company d/b/a NV Energy of 18-11036 changes in rates within its Gas Tariff Schedule No. INGR pursuant 11/27/2019 to NAC 704.522 and NAC 704.526. Application of Boyd Gaming Corporation to purchase energy, 18-11039 capacity, and/or ancillary services from a provider of new electric 11/28/2018 resources. Application of Gaughan South LLC d/b/a South Point Hotel and 18-12003 Casino to purchase energy, capacity, and/or ancillary services from 12/6/2018 a provider of new electric resources.
Notice by Crescent Valley Solar Energy LLC, under the provisions of the Utility Environmental Protection Act, of an application to a federal agency for approval to construct a 34.5 kV generation-tie 18-12004 12/7/2018 transmission line and access road associated with a photovoltaic solar electric generation facility, to be located in Lander County, Nevada.
Notice by Candela Renewables, LLC, under the provisions of the Utility Environmental Protection Act, of an application to a federal agency for approval to construct the Newlands Solar Project 18-12005 12/7/2018 consisting of an up to 500 MW photovoltaic solar electric generating facility, a 345 kV transmission line, and associated facilities, to be located in Churchill County, Nevada. Application of Nevada Power Company d/b/a NV Energy, filed 18-12007 under Advice Letter No. 493, to revise Electric Line Extensions Rule 12/11/2018 No. 9 to adjust the Tax Gross-up Rate. Application of Sierra Pacific Power Company d/b/a NV Energy, filed 18-12008 under Advice Letter No. 616-E, to revise Electric Line Extensions 12/11/2018 Rule No. 9 to adjust the Tax Gross-up Rate.
Application of Sierra Pacific Power Company d/b/a NV Energy, filed 18-12009 under Advice Letter No. 330-G, to revise Gas Main Extensions Rule 12/11/2018 No. 9 to adjust the Tax Gross-up Rate.
Rulemaking to consider amending NAC 704.8877 and NAC 704.8881 to adjust the due date for annual portfolio standard 18-12014 compliance reports made by providers and to extend the time 12/13/2018 allotted for the Commission to issue an order determining whether a provider has complied with its portfolio standard requirements.
Page 158 of 316 Application of Resource Energy Systems, LLC for a license to provide discretionary service as an alternative seller of natural gas 18-12015 12/14/2018 to generating, industrial, or large commercial customers in the State of Nevada. Application of MEI-GSR Holdings LLC to purchase energy, 18-12018 12/20/2018 capacity, and/or ancillary services from 18-12019 Las Vegas Resort Holdings LLC d/b/a SLS Las Vegas 12/20/2018 Filing by Sierra Pacific Power Company d/b/a NV Energy of 18-12020 changes in rates within its Gas Tariff Schedule No. INGR pursuant 12/21/2018 to NAC 704.522 and NAC 704.526 Investigation to evaluate whether Nevada regulations, specifically Nevada Administrative Code sections 704.9492 and 704.9496, are 18-12021 12/21/2018 fully consistent with federal Public Utility Regulatory Policies Act authorities. Joint Petition of the Regulatory Operations Staff and Sierra Pacific Power Company d/b/a NV Energy ("Sierra") requesting the 18-12022 12/24/2018 Commission accept a stipulation regarding violations of the Federal Pipeline Safety Regulations by Sierra.
Reports from public utilities operating in Nevada of accidents or 19-01001 significant service outages occurring during calendar year 2019 1/2/2019 pursuant to NRS 704.190 and NAC 704.230. Annual Reports for calendar year 2018 submitted by Electric, Natural Gas, LPG, Geothermal, Alternative Sellers, and Railroad 19-01002 1/2/2019 companies operating in Nevada pursuant to NRS 703.191 and NAC 704.225 One Call Enforcement Actions and Inspection Reports by the 19-01006 Regulatory Operations Staff pursuant to NRS 455 for calendar year 1/2/2019 2019. Pipeline Safety Enforcement Actions and Inspection Reports by the 19-01007 Regulatory Operations Staff pursuant to 49 CFR 191 and 192 for 1/2/2019 calendar year 2019. Reports from electric and gas utilities operating in Nevada of 19-01009 transactions and calculations affecting the deferred energy 1/2/2019 accounts pursuant to NAC 704.195 for calendar year 2019. Applications for calendar year 2019 received by a utility under the 19-01010 1/2/2019 Solar Energy Systems Incentive Program. Biannual filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy regarding the Solar 19-01011 Program, providing a status update and a summary of discussion 1/10/2019 from a meeting with industry stakeholders pursuant to NAC 701B.145. Filing by Sierra Pacific Power Company d/b/a NV Energy of 19-01016 changes in rates within its Gas Tariff Schedule No. INGR pursuant 1/24/2019 to NAC 704.522 and NAC 704.526.
Page 159 of 316 Joint Application of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy for approval of annual plans for the Solar Energy Systems Incentive Program, the Wind Energy Systems Demonstration Program, the Waterpower 19-02001 2/1/2019 Energy Systems Demonstration Program, the Energy Storage and Low Income components of the Solar Program, and the Electric Vehicle Infrastructure Demonstration Program for Program Year 2019-2020. 704B Application of 19-02002 Air Liquide Hydrogen Energy U.S. 19-02002 LLC to purchase energy, capacity, and/or ancillary services from a 2/1/2019 provider of new electric resources. 704B Application of Las Vegas Convention and Visitors Authority (LVCVA) to purchase energy, capacity, and/or ancillary services 19-02008 from a provider of new electric resources pursuant to Chapter 704B 2/11/2019 of the Nevada Revised Statutes and Chapter 704B of the Nevada Administrative Code. Joint Petition of the Regulatory Operations Staff and Sierra Pacific Power Company d/b/a NV Energy ("SPPC") requesting the 19-02009 2/25/2019 Commission accept a stipulation regarding violations of Nevada's One Call Law by SPPC. Notice by EDF Renewables Development, Inc., under the provisions of the Utility Environmental Protection Act, of an application to a federal agency for approval to construct the Red 19-02010 House Solar project consisting of an up to 500 MW photovoltaic 2/12/2019 solar electric generating facility, a 345 kV generation-tie transmission line, and associated facilities to be located in Humboldt County, Nevada. Nevada Power Company d/b/a NV Energy filed Notice No. 19-01 to submit optional Electric Vehicle Commercial Charging Rider Time- 19-02017 of-Use Schedule No. EVCCR-TOU and to adjust the Base Tariff 2/15/2019 Energy Rates and Deferred Energy Account Adjustment Rates effective April 1, 2019. Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 19- 01(E) to submit optional Electric Vehicle Commercial Charging 19-02018 Rider Time-of Use Schedule No. EVCCR-TOU and to adjust the 2/15/2019 Base Tariff Energy Rates and Deferred Energy Account Adjustment Rates effective April 1, 2019. Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 19- 19-02019 01(G) to adjust the Base Tariff Energy Rates and Deferred Energy 2/15/2019 Account Adjustment Rates effective April 1, 2019. 704B Application of Nevada Property 1 LLC dba The Cosmopolitan of Las Vegas to purchase energy, capacity, and/or ancillary 19-02022 services from a provider of new electric resources pursuant to 2/19/2019 Chapter 704B of the Nevada Revised Statutes and Chapter 704B of the Nevada Administrative Code. Filing by Sierra Pacific Power Company d/b/a NV Energy of 19-02027 changes in rates within its Gas Tariff Schedule No. INGR pursuant 2/26/2019 to NAC 704.522 and NAC 704.526.
Page 160 of 316 Application of Nevada Power Company d/b/a NV Energy for approval of fuel and purchased power expenses and to reset the Temporary Renewable Energy Development charge, reset all components of the Renewable Energy Program Rates, reset the Base Energy Efficiency Program Rates, reset the Base Energy 19-03001 3/1/2019 Efficiency Implementation Rates, reset the Amortization Energy Efficiency Program Rate, reset the Amortization Energy Efficiency Implementation Rate, and refund the total amount of Base Energy Efficiency Implementation Rate revenue received in 2018, including carrying charges. Application of Sierra Pacific Power Company d/b/a NV Energy for approval of fuel and purchased power expenses and to reset the Temporary Renewable Energy Development charge, reset all components of the Renewable Energy Program Rates, reset the Base Energy Efficiency Program Rates, reset the Base Energy 19-03002 3/1/2019 Efficiency Implementation Rates, reset the Amortization Energy Efficiency Program Rate, reset the Amortization Energy Efficiency Implementation Rate, and refund the total amount of Base Energy Efficiency Implementation Rate revenue received in 2018, including carrying charges. Application of Sierra Pacific Power Company d/b/a NV Energy for 19-03003 approval of natural gas expenses and to reset all components of the 3/1/2019 Renewable Energy Program Rate. Filing by Nevada Power Company d/b/a NV Energy of annual report 19-03004 on the Economic Development Electric Rate Rider Program 3/1/2019 pursuant to NAC 704.8958. Filing by Sierra Pacific Power Company d/b/a NV Energy of annual 19-03005 report on the Economic Development Electric Rate Rider Program 3/1/2019 pursuant to NAC 704.8958. of Nevada Power Company d/b/a NV Energy filed under Advice Letter No. 494 to revise Electric Tariff No. 1-B to reflect the avoided 19-03012 3/7/2019 short-term cost rates for purchases from Qualifying Facilities pursuant to Qualifying Facilities Schedule QF - Short Term. Application of Sierra Pacific Power Company d/b/a NV Energy filed under Advice Letter No. 617-E to revise Electric Tariff No. 2 to 19-03013 3/7/2019 submit short-term avoided cost rates for purchases from Qualifying Facilities pursuant to Schedule CSPP - Short-Term. Filing by Sierra Pacific Power Company d/b/a NV Energy of 19-03036 changes in rates within its Gas Tariff Schedule No. INGR pursuant 3/28/19 to NAC 704.522 and NAC 704.526. Filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy of annual report on the 19-03039 3/29/19 status of merger commitments in compliance with the Order issued in Docket No. 13-07021. Filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy of annual report on the 19-03040 3/29/19 quality of service metrics in compliance with the Order issued in Docket No. 15-06064.
Page 161 of 316 Joint Application of NPC/SPPC for approval of the first amendment 19-04003 to its 2019-2038 Triennial Integrated Resource Plan to include a 3/29/19 Distributed Resources Plan. Annual Report of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy on compliance with 19-04010 4/8/19 the Portfolio Standard for Renewable Energy for Compliance Year 2018. Application of Copper Mountain Solar 5, LLC, under the provisions of the Utility Environmental Protection Act, for a permit to construct the Copper Mountain Solar 5 Project consisting of a 250 MW 19-04011 4/8/19 alternating current solar photovoltaic electric generating facility, an optional energy storage system, a 230 kV generation-tie power line, and associated facilities to be located in Boulder City, Nevada. 704B Application of Two Blackbirds Hospitality Management LLC to purchase energy, capacity, and/or ancillary services from a provider 19-04022 of new electric resources pursuant to Chapter 704B of the Nevada 4/22/19 Revised Statutes and Chapter 704B of the Nevada Administrative Code. Notice by Harry Allen solar Energy LLC, under the provisions of the Utility Environmental Protection Act, of an application to a federal agency for approval to construct a 230 kV transmission line, new 19-04028 230 kV interconnection equipment inside the existing Harry Allen 4/29/19 Substation, and associated facilities to be located within the Dry Lake Solar Energy Zone approximately 15 miles northeast of Las Vegas in Clark County, Nevada. Joint Application of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy for approval of a 19-05001 new Joint Dispatch Agreement governing transactions utilizing the 5/1/19 One Nevada Transmission Line pursuant to the Order issued in Docket No. 15-03001. Joint Application of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy for approval to 19-05002 5/1/19 reallocate costs of the One Nevada Line pursuant to the Order issued in Docket No. 18-06003. Application of Nevada Power Company d/b/a NV Energy And Sierra Pacific Power Company d/b/a NV Energy, seeking approval of Second Amendment to 2018 Joint Integrated Resource Plan, including a change to the Demand-Side Action Plan to achieve 1.25% annual energy savings target, additions to the generation 19-05003 portion of the Supply-Side Action Plan including a new cooling pond 5/1/19 for Tracy Unit 3 and a new agreement with Idaho Power Company for the orderly retirement of the North Valmy Station, updates to the Transmission Action Plan including several new transmission projects needed to serve growing distribution and transmission load. Application of Sierra Pacific Power Company d/b/a NV Energy for approval of a Renewable Energy Agreement with the Board of 19-05006 5/2/19 Regents of the Nevada System of Higher Education on behalf of Truckee Meadows Community College.
Page 162 of 316 Biannual filing by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy regarding the Solar 19-05007 Program, providing a status update and a summary of discussion 5/2/19 from a meeting with industry stakeholders pursuant to NAC 701B.145. Application of Nevada Power Company d/b/a NV Energy, under the provisions of the Utility Environmental Protection Act, for a permit to 19-05010 5/3/19 construct a 230/69 kV auto bank and associated facilities at the Bighorn Substation located in Clark County, Nevada. Application of Sierra Pacific Power Company d/b/a NV Energy, under the provisions of the Utility Environmental Protection Act, for 19-05011 5/3/19 a permit to construct a new water equalization pond at the West Tracy generating facility located in Storey County, Nevada. Application of Sierra Pacific Power Company d/b/a NV Energy, under the provisions of the Utility Environmental Protection Act, for 19-05012 a permit to construct a 345/120 kV transformer and associated 5/3/19 facilities to expand the existing West Tracy Substation located in Storey County, Nevada. Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 19- 19-05022 02(G) to adjust the Base Tariff Energy Rates and Deferred Energy 5/15/19 Account Adjustment Rates effective July 1, 2019. Nevada Power Company d/b/a NV Energy filed Notice No. 19-02 to 19-05023 adjust the Base Tariff Energy Rates and Deferred Energy Account 5/15/19 Adjustment Rates effective July 1, 2019. Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 19- 19-05024 02(E) to adjust the Base Tariff Energy Rates and Deferred Energy 5/15/19 Account Adjustment Rates effective July 1, 2019. Joint Application of Nevada Power Company d/b/a NV Energy and 19-05027 Sierra Pacific Power Company d/b/a NV Energy for approval of their 5/20/19 Undergrounding Management Plan. Nevada Power Company d/b/a NV Energy filed Notice No. 19-02 to 19-05032 adjust the Base Tariff Energy Rates and Deferred Energy Account 5/21/19 Adjustment Rates effective July 1, 2019. IN THE MATTER of the Application of SIERRA PACIFIC POWER COMPANY, d/b/a NV Energy, filed pursuant to NRS 704.110 (3) 19-06002 6/3/19 and (4), addressing its annual revenue requirement for general rates charges to all classes of customers. Rulemaking to amend, adopt, and/or repeal regulations in 19-06006 6/14/19 accordance with Senate Bill 154 (2019). Rulemaking to amend, adopt, and/or repeal regulations in 19-06007 6/14/19 accordance with Senate Bill 299 (2019). Rulemaking to amend, adopt, and/or repeal regulations in 19-06008 6/14/19 accordance with Senate Bill 300 (2019). Rulemaking to amend, adopt, and/or repeal regulations in 19-06009 6/14/19 accordance with Senate Bill 329 (2019). Rulemaking to amend, adopt, and/or repeal regulations in 19-06010 6/14/19 accordance with Senate Bill 358 (2019). Filing by Southwest Gas Corporation of revised rate for 19-06023 transportation customer Nevada Power Company d/b/a NV Energy 6/13/19 previously approved in Docket No. 95-3052.
Page 163 of 316 Rulemaking to amend, adopt, and/or repeal regulations in 19-06028 6/19/19 accordance with Assembly Bill 465 (2019). Rulemaking to amend, adopt, and/or repeal regulations in 19-06029 6/19/19 accordance with Senate Bill 547 (2019). Petition of the Regulatory Operations Staff to open an investigatory and rulemaking docket to amend certain regulations contained in 19-06038 6/24/19 Chapter 704 of the Nevada Administrative Code regarding alternative sellers of natural gas service. Application seeking approval of the Third Amendment to the 2018 Joint Integrated Resource Plan, including a request for approval of three new renewable energy power purchase agreements, and 19-06039 6/24/19 updates to the Transmission Action Plan including several new projects needed to allow the new renewable facilities to interconnect into the system, and to meet distribution load growth. Show Cause Proceeding to determine why Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company 19-06050 d/b/a NV Energy should not be administratively fined pursuant to 7/3/19 NRS 703.380 and examining other potential remedies to address the funding shortfall for energy storage incentives. Public Utilities Commission of Nevada-sponsored Consumer 19-07001 Session to be held in Washoe County, Nevada, pursuant to NRS 7/1/19 704.069(2). Public Utilities Commission of Nevada-sponsored Consumer 19-07002 Session to be held in Clark County, Nevada, pursuant to NRS 7/1/19 704.069(2). Public Utilities Commission of Nevada-sponsored Consumer 19-07003 7/1/19 Session to be held in Elko County. Application of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy for approval of their 2019 19-07004 Combined Annual Electric Demand Side Management Update 7/1/19 Report as it relates to the Action Plan of their 2019-2038 Triennial Joint Integrated Resource Plan. Application of Sierra Pacific Power Company d/b/a NV Energy for 19-07005 approval of its 2019 Natural Gas Conservation and Energy 7/1/19 Efficiency Plan Annual Report. Rulemaking to amend, adopt, and/or repeal regulations in 19-07010 7/15/19 accordance with Assembly Bill 163 (2019). Petition of Nevada Power Company, d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy, to Establish a Regulatory 19-07014 7/17/19 Asset and to Defer Costs Associated with its Expense and Capital Spending Associated with Implementing SB 329 (2019). Petition of the Regulatory Operations Staff to open an investigatory and rulemaking docket to amend certain regulations contained in 19-07017 7/25/19 Chapter 704 of the Nevada Administrative Code regarding alternative sellers of natural gas service. Filings by Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy of its monthly financial 19-08001 statements and quarterly calculations of its earned rate(s) of return 8/1/19 and returns on equity for the Nevada jurisdiction pursuant to the Order issued in Docket No. 13-07021.
Page 164 of 316 Nevada Power Company d/b/a NV Energy filed Notice No. 19-03 to 19-08016 adjust the Base Tariff Energy Rates and Deferred Energy Account 8/15/19 Adjustment Rates effective October 1, 2019. Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 19- 19-08017 03(E) to adjust the Base Tariff Energy Rates and Deferred Energy 8/15/19 Account Adjustment Rates effective October 1, 2019. Sierra Pacific Power Company d/b/a NV Energy filed Notice No. 19- 19-08018 03(G) to adjust the Base Tariff Energy Rates and Deferred Energy 8/15/19 Account Adjustment Rates effective October 1, 2019. Petition of the Regulatory Operations Staff to open an investigatory and rulemaking docket to amend certain regulations contained in 19-08021 Chapter 703 of the Nevada Administrative Code regarding annual 8/19/19 leak surveys of distribution pipelines transporting natural gas and/or liquefied petroleum gas. Informational Report of Sierra Pacific Power Company d/b/a NV 19-08030 8/29/19 Energy concerning its natural gas resource. Joint Application of Nevada Power Company d/b/a NV Energy and 19-08034 Sierra Pacific Power Company d/b/a NV Energy for acceptance of 8/30/19 their Joint Energy Supply Plan Update for 2020-2021. Notice by Harry Allen Solar Energy, LLC under the provisions of the Utility Environmental Protection Act, of an application to a federal 19-09002 agency for apprval to construct a temporary water pipeline to the 9/4/19 Harry Allen Solar Energy Center located approximately 15 miles north of Las Vegas in Clark County, Nevada. Biannual filing by Nevada Power Company and Sierra Pacific Power Company, d/b/a NV Energy regarding the Solar Program, 19-09009 9/17/19 providing a status update and a summary of discussion from a meeting with industry stakeholders pursuant to NAC 701B.145. Investigation and rulemaking to consider, amend, and/or adopt regulations establishing increased leak survey requirements for 19-09011 9/18/19 distribution pipelines transporting natural gas and/or liquefied petroleum gas. Filing by Sierra Pacific Power Company d/b/a NV Energy of 19-09016 changes in rates within its Gas Tariff Schedule No. INGR pursuant 9/24/19 to NAC 704.522 and NAC 704.526. Joint Petition of Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy for approval of their 19-10002 10/1/19 Energy Storage Device Data and Metering Report pursuant to the Order issued in Docket Nos. 17-06014 and 17-06015. Notice by Arrow Canyon Solar, LLC, under the provisions of the Utility Environmental Protection Act, of an application to a federal agency for approval to construct a 200 MW photovoltaic solar 19-10004 10/7/19 energy generation facility, generation-tie transmission lines, and associated facilities to be located approximately 25 miles northeast of Las Vegas in Clark County, Nevada. Application of Nevada Power Company d/b/a NV Energy for 19-10006 authority to establish debt issuance authorizations based on a debt 10/7/19 ceiling of $3,200.00 million.
Page 165 of 316 Application of Nevada Power Company d/b/a NV Energy, filed under Advice Letter No. 496, to revise Tariff No. 1-B to implement Market Price Energy Schedule No. MPE to allow eligible customers 19-10011 10/16/19 to receive bundled electric service, reflecting market price of energy, using energy resources that will not subject the customer to the imposition of an impact fee. Application of Nevada Power Company d/b/a NV Energy for 19-10012 approval of an Energy Supply Agreement with LV Stadium Events 10/16/19 Company, LLC and LVR Real Property, LLC. Application of Sierra Pacific power Company d/b/a NV Energy, filed 19-10018 under Advice Letter No. 621-E, to revise Electric Tariff No. 2 to 10/18/19 cancel Schedule Nos. LCSPP86 and LCSPP87. Application of 325MK 8me LLC, under the provisions of the Utility Environmental Protection Act, for a permit to construct the Eagle 19-10027 Shadow Mountain Interconnection Facilities consisting of a 230 kV 10/31/19 terminal addition and associated facilities within the Reid Gardner Substation located in Clark County, Nevada. Application of Nevada Power Company d/b/a NV Energy, filed under Advice Letter No. 497, to revise Tariff No. 1-B to modify the Electric Vehicle Recharge Rider (EVRR) schedules REVRR-TOU, 19-11003 RMEVRR-TOU, and GSEVRR-TOU to reflect the recent additions 11/4/19 of Critical Peak Program (CPP) and the CPP with Daily Demand Pricing are time of uses schedules eligible for EVRR and to remove reference to cancelled Net Metering schedules. Application of Sierra Pacific Power Company d/b/a NV Energy, filed under Advice Letter No. 622-E, to revise Electric Tariff No. 1 to modify the Electric Vehicle Recharge Rider (EVRR) schedules OD- REVRR-TOU, ODM-RMEVRR-TOU, and OGS-GSEVRR-TOU to 19-11004 11/4/19 reflect the recent additions of Critical Peak Program (CPP) and the CPP with Daily Demand Pricing are time of uses schedules eligible for EVRR and to remove reference to cancelled Net Metering schedules. Application of Nevada Power Company d/b/a NV Energy, filed under Advice Letter No. 498, to revise Interruptible Agricultural 19-11006 11/7/19 Irrigation Water Pumping Schedule No. IAIWP to increase the IAIWP rate. Application of Sierra Pacific Power Company d/b/a NV Energy, filed 19-11007 under Advice Letter No. 623-E, to revise Interruptible Irrigation 11/7/19 Service Schedule No. IS-2 to increase the IS-2 rate. Nevada Power Company d/b/a/ NV Energy filed Notice No. 19-04 to 19-11016 adjust the Base Tariff Energy Rates and Deferred Energy Account 11/15/19 Adjustment Rate Effective January 1, 2020. Sierra Pacific Power Company d/b/a/ NV Energy filed Notice No. 19-11017 19-04(E) to adjust the Base Tariff Energy Rates and Deferred 11/15/19 Energy Account Adjustment Rate Effective January 1, 2020. Sierra Pacific Power Company d/b/a/ NV Energy filed Notice No. 19-11018 19-04(G) to adjust the Base Tariff Energy Rates and Deferred 11/15/19 Energy Account Adjustment Rate Effective January 1, 2020.
Page 166 of 316 Investigation to revise Nevada Power Company d/b/a NV Energy's 19-11019 and Sierra Pacific Power Company d/b/a NV Energy's NV 11/15/19 GreenEnergy Rider schedules as appropriate. Application of Sierra Pacific Power Company d/b/a NV Energy, filed under Advice Letter No. 624-E, for approval of a Portfolio 19-11022 Charge to be applicable to Newmont Mining Corporation under 11/18/19 Rate Schedule GS-4-NG for calendar year 2020 to recover the additional costs required to meet the Nevada Portfolio Standard. Application of Nevada Power Company d/b/a NV Energy, filed under Advice Letter No. 500, to revise Tariff No. 1-B to implement Large Customer Market Price Energy Schedule No. LCMPE to 19-12016 12/19/19 allow eligible customers to receive bundled service, reflecting market price of energy, using energy resources that will not subject the customer to the imposition of an impact fee. Application of Nevada Power Company d/b/a NV Energy for 19-12017 12/19/19 approval of an Energy Supply Agreement with Lumen Group LLC. Investigation to determine if Chapter 704 of the Nevada 19-12019 Administrative Code needs to be amended to allow for a review of 12/20/19 long-term natural gas procurement contracts. Filing by Sierra Pacific Power Company d/b/a NV Energy of 19-12020 changes in rates within its Gas Tariff Schedule No. INGR Pursuant 12/23/19 to NAC 704.522 and NAC 704.526. Application of Nevada Power Company d/b/a NV Energy, filed 19-12023 under Advice Letter No. 499, to revise Electric Line Extensions Rule 12/24/19 No. 9 to adjust the Tax Gross-up Rate. Application of Sierra Pacific Power Company d/b/a NV Energy, filed 19-12024 under Advice Letter No. 625-E, to revise Electric Line Extensions 12/24/19 Rule No. 9 to adjust the Tax Gross-up Rate. Application of Sierra Pacific Power Company d/b/a NV Energy, filed 19-12025 under Advice Letter No. 332-G, to revise Electric Line Extensions 12/24/19 Rule No. 9 to adjust the Tax Gross-up Rate. Application of Sierra Pacific Power Company d/b/a NV Energy, filed 19-12026 under Advice Letter No. 332-G, to revise Electric Line Extensions 12/26/19 Rule No. 9 to adjust the Tax Gross-up Rate.
Page 167 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 17E RESPONDER: Morley, Daniel
REQUEST:
Accounting Manuals and Policies. Provide a complete set of the company's accounting manuals, policies and procedures.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
The Company utilizes the Code of Federal Regulations issued by the Federal Energy Regulatory Commission, with modifications mandated by the Public Utilities Commission of Nevada as its primary accounting manual to determine how revenues, expenses, assets and liabilities are to be recorded and reported in FERC Forms 1 and 3-Q. The Company follows all pronouncements from the Financial Accounting Standards Board and the Securities and Exchange Commission in the preparation of Form 10-K and 10-Q financial statements.
The Company has various internally generated user guidelines to help accounting staff perform their functions. Due to the voluminous nature of these materials, they can be reviewed onsite upon request. Please contact Karen Bowman at 775-834-4686 to make arrangements to view this material.
Page 168 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 18E RESPONDER: Morley, Daniel
REQUEST:
Chart of Accounts. Provide a detailed description of the company's accounts and sub accounts. Descriptions must clearly and fully describe what is included in each account or sub account.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
Please see attachment.
Page 169 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 101000 Plant in Service SHARE 101100 Prov for Depr- Pearson SHARE 101101 Prov for Depr- Pearson4th SHARE 101102 Prov for Depr- Beltway SHARE 101103 Prov for Depr- MasterLeas SHARE 101104 Prov for Depr- ONLine SHARE 101105 Prov for Depr- PearsonExp SHARE 101106 Prov for Depr- Saguaro SHARE 101107 Prov for Depr- NCA1 SHARE 101108 Prov for Depr- NCA2 SHARE 101109 Prov for Depr Apple SHARE 101110 Prov for Depr- Capital Other SHARE 101111 Prov for Depr- Oper Other SHARE 101112 Prov for Depr- Oper PPA SHARE 101114 Prov for Depr- Capital Elec De SHARE 101115 Prov for Depr- Oper Elec Del SHARE 101116 Prov for Depr- Capital Renew SHARE 101117 Prov for Depr- Oper Renew SHARE 101118 Prov for Depr- Capital Lands SHARE 101119 Prov for Depr- Oper Lands SHARE 101120 Prov for Depr- Capital Trans SHARE 101121 Prov for Depr- Oper Trans SHARE 101122 Prov for Depr- Oper ON Line SHARE 101127 Prov for Depr- Oper Corp Serv SHARE 101128 Prov for Depr- Oper Gen SHARE 101131 Prov for Depr- Oper Master SHARE 101140 Capital Lease - Other SHARE 101141 Oper Lease - Other SHARE 101142 Oper Lease - PPA SHARE 101144 Capital Lease - Elec Del SHARE 101145 Oper Lease - Elec Del SHARE 101146 Capital Lease - Renew SHARE 101147 Oper Lease - Renew SHARE 101148 Capital Lease - Lands SHARE 101149 Oper Lease - Lands SHARE 101150 Capital Lease - Trans SHARE 101151 Oper Lease - Trans SHARE 101152 Oper Lease - ON Line SHARE 101157 Oper Lease - Facilities SHARE 101158 Oper Lease - Generation SHARE 101161 Oper Lease - Master Leases SHARE 101187 Capital Lease Apple SHARE 101188 Capital Lease Asset NCA1 SHARE 101189 Capital Lease Asset NCA2 SHARE 101190 Financing Lease Asset Pearson SHARE 101191 Property Cap Lease Pearson 4 SHARE 101192 Capital Lease Sunpeak SHARE 101193 4th Floor Pearson SHARE 101194 Pearson Expansion SHARE 101195 Financing Lease Asset Beltway SHARE 101196 Financing Lease Asset Fleet Ma SHARE 101197 Finance Lease ONLine SHARE 101198 Capital Lease ONLine WIV SHARE 101199 Financing Lease Asset Saguaro SHARE 101391 Gen Plnt - Office Furniture Eq SHARE 102000 Plant Purchased or Sold SHARE 103000 Experimental Plant SHARE 105000 Plant Held For Future Use SHARE 105001 Afudc Prov On Plnt Future Use SHARE 107000 Construction Work In Progress SHARE 107100 CWIP in Rate Base SHARE 108000 Retirement Work in Progress SHARE 108001 Accumulated Depreciation SHARE 108002 Accum Depr Experimental Plant SHARE 108003 Accum Depr - ARO Asset SHARE 108005 Accum Depr Future Plant SHARE 108250 Accum. Depr - GAAP SHARE 108254 Accum Depr-COR Page 170 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 111000 Accum Provsn For Amortization SHARE 114000 Plant Acquisistion Adjustments SHARE 114001 Plant Acquisition Adj - Laughl SHARE 115000 Accm Amort on Acq Adjust SHARE 116005 Use Other Plant Adj PHFU SHARE 118000 Other Utility Plant SHARE 119000 RWIP SHARE 119005 Accum Depr Common Future Plant SHARE 119010 Amort of Residential Program SHARE 119020 Amortization Provision-Common SHARE 119050 Accum Depr Gen Plnt Com SHARE 119254 Accum Depr-COR for Common SHARE 119398 Gen Plnt - Miscellaneous Equip SHARE 121000 Non Utility Property SHARE 122003 Accum Depr Nonutil Prop-CNG SHARE 122004 Accum Depr Non Util Lshld Impr SHARE 122005 Acc Prov/Depr/Amort Non U SHARE 123000 Investment in Subsidiaries SHARE 123003 Investment in Subsidiary SHARE 123100 Redeemable Preferred Stock SHARE 123200 Investment in Nth Power SHARE 124001 Cash Value Corp Life Insurance SHARE 124020 LTIP Investment-WF 25869700 SHARE 124021 LTIP Inv-Def WF-25869710 SHARE 124030 Investments Held by Captive SHARE 124040 Rabbi Trust Market Value SHARE 124041 Rabii Trust COLI SHARE 124058 LTIP Investment - ST Portion SHARE 128001 Other Special Funds - TRED SHARE 128305 Pension Asset SHARE 128330 OPEB Asset - LT SHARE 131020 Cash - WF Payroll 4375684826 SHARE 131051 Wells Fargo ACH Transfer SHARE 131052 Wells Fargo A/P ACH Transfer SHARE 131055 WF A/PControlled Disbursements SHARE 131210 Cash - Wells Pref Div SHARE 131220 Deposit Refund Account SHARE 131230 Cash - Wells Depositor SHARE 131270 WF Nevada Main A/C 4159-563899 SHARE 131310 Cash-JPMC-Metlife Dental SHARE 131400 Cash - Stone Castle SHARE 131800 Cash - General Account SHARE 134000 Other Special Deposits SHARE 134001 Federated-BLM Mitagation SHARE 134005 XL GAPS Inspection Program Fee SHARE 134100 CNG STATION BOND SHARE 134300 Special Deposits - Gas SHARE 134330 Purchase Power Deposits SHARE 136001 WFB Investment-Money Mkt Acct SHARE 136002 WFB Investment - Short term SHARE 136003 WFB-Investment-Offshore TD SHARE 136210 Cash-WF Stagecoach-NVEIC SHARE 136230 Cash-WF Stagecoach-SPPC SHARE 136270 Cash-WF Stagecoach-NPC SHARE 136800 Cash-WF Stagecoach-SPR SHARE 136900 Short Term Inv SHARE 141005 Note Receivable-Montierth-EEC SHARE 142000 Customer A/R - Nevada SHARE 142005 Banner Customer Unapplied Cash SHARE 142007 A/R POWER SALES SHARE 142008 A/R GAS SALES SHARE 142010 Transmission - A/R SHARE 142011 A/R Energy Sales SHARE 142012 Gas A/R Clearing Account SHARE 142015 EIM - A/R SHARE 142016 EIM A/R Other Clearing Account SHARE 142019 Customer A/R - NV NonCurr SHARE 142020 A/R Pacificorp Transm Affiliat Page 171 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 142090 Cust A/R at Collections SHARE 142096 Cust AR - Flexpay SHARE 142097 Cust AR - Flexpay Liability SHARE 142098 Cust. A/R-NV-Equal Pmt Plan SHARE 142099 Cust. A/R-NV-EPP-Liability SHARE 142655 A/R EIM Revenue SHARE 143000 PeopleSoft A/R Unapplied cash SHARE 143001 Unapplied Cash - Banner SHARE 143004 Uapplied Cash-Over/short SHARE 143005 Unapplied Cash-Corrections SHARE 143009 Insurance Claims Receivable SHARE 143010 Accts Rec - Other SHARE 143011 Pratt & Whitney Credit SHARE 143016 A/R Other Valmy SHARE 143018 A/R Clearing-Wires SHARE 143019 A/R Clearing - Gas Wires SHARE 143030 Accts Rec-Empoyee Advances SHARE 143045 BENPL M/D/V Sub fr.Liberty SHARE 143050 A/R SAFE Trust SHARE 143140 Accts Rec - Unapplied Cash SHARE 143141 Unapplied Misc Suspense Cash SHARE 143160 A/R JOINT PROJECTS SHARE 143161 A/R JOINT PROJECTS ALLOCATIONS SHARE 143164 A/R - WTS Transmission SHARE 143165 A/R-Gen Inv Consumables SHARE 143166 A\R - JPMC MetLife Dental SHARE 143190 A/R Deferred Energy SHARE 144000 Accum Prov Uncollectable Accts SHARE 144005 Acc Prov Deferred Energy SHARE 144006 Accum Prov Uncoll Other SHARE 145000 Notes Receivable from assoc co SHARE 145001 Notes Receivable NVPWR-NPCT1 SHARE 145002 Notes Receivable SPPCO-SPCT1 SHARE 146000 Due to/from associated company SHARE 146001 Dividends Rec from assoc co's SHARE 146002 Interest Rec from assoc co's SHARE 146003 A/R Los Land Agreement SHARE 146100 InterCompany Funding SHARE 146200 Interco AR Reclass to Liab SHARE 146220 A/R Worker's Comp Liability SHARE 146230 A/R Auto Liability SHARE 146240 A/R General Liability SHARE 146300 MEHC-Interco Rec-Berkshire Hat SHARE 146301 MEC-Interco Rec-MidAmerican El SHARE 146302 PPW-Interco Rec-Pacificorp SHARE 146303 MHC-Interco Rec-MidAmer Hold SHARE 146304 MRE-Interco Rec-BHE Renewables SHARE 146305 KRGT-Interco Rec-Kern RIver Ga SHARE 146306 MCS-MidAm Construction Svcs SHARE 146307 MCG-Intrco Rec-Midwest Cptl Gr SHARE 146308 NNG-Intrco Rec-Northern Natura SHARE 146309 MCLCE-Interco Rec-BHE Cnd Trns SHARE 146310 TMTL-Intrco Rec-BHE US Transms SHARE 146311 CGOC-Intrco Rec-CalEnergy Gene SHARE 146312 HSOA-Intrco Rec-Home Service SHARE 146313 MES-Intrco Rec-MidAm Energy Se SHARE 146314 COR-Intrco Rec-Cordova SHARE 146315 MTL Canyon Holding – Interco R SHARE 146401 SPPC - A/R NPC Joint Dispatch SHARE 146402 NPC - A/R SPPC Joint Dispatch SHARE 146500 Interco Fed Tax Rec SHARE 151010 Fuel Stock - Coal Other SHARE 151011 Fuel Stock - Coal Other SHARE 151030 Fuel Stock - Diesel SHARE 151032 Fuel Stock-Diesel-Other SHARE 151050 Fuel Stock - LPG SHARE 154000 T&D Materials & Op Supplies-IN SHARE 154010 Material & Supplies-Generation Page 172 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 154012 Valmy Equipment Fuel SHARE 154020 Materials & Supply-Joint Facil SHARE 154021 Material and Supplies Unit 1 SHARE 154025 Silverhawk Inventory SHARE 154030 Material&Supplies-Chuck Lenzie SHARE 154055 M & S Invent -Ft. Churchill SHARE 154060 M & S Inventory -Tracy SHARE 154100 Southwest Power Inventory SHARE 163010 Trans & Dist Stores Exp Undist SHARE 163030 Non Stock Clearing SHARE 163035 Stores Clearing - Ft. Churchil SHARE 163036 Stores Clearing - Tracy SHARE 163040 Valmy Stores Exp Undistributed SHARE 163060 Generation Stores Exp Undistri SHARE 163070 Reid Gard Stores Exp Undistrib SHARE 163080 Silverhwk Stores Exp Undistrib SHARE 164001 Inv Nat Gas - Jackson Praire SHARE 164003 Inv LNG STORAGE on PAIUTE SHARE 165000 Prepaids SHARE 165100 Prepaid Insurance Bi And Pd SHARE 165101 Prepaid Property Insurance SHARE 165102 Prepaid Insurance Navajo Stn SHARE 165103 Prepaid Las Vegas Franchise Tx SHARE 165107 Prepaid Overhaul Navajo SHARE 165110 Ppd Clark Co Prop Tax 97-98 SHARE 165112 Ppd Clark Co Prop Tax 99-00 SHARE 165114 Ppd Nye Co Prop Tax 97-98 SHARE 165116 Ppd Nye Co Prop Tax 99-00 SHARE 165118 Ppd Lincoln Co Prop Tax 97-98 SHARE 165120 Ppd Lincoln Co Prop Tax 99-00 SHARE 165130 Prepaid Land Lease SHARE 165136 Prepaid - Dues SHARE 165137 Prepaid- Environmental Fees SHARE 165140 Prepaid Maintenance - Solar SHARE 165151 Prepaid Credit Facilty Fees ST SHARE 165160 Prepaid - Lease SHARE 165200 Prepaid Ins SHARE 165203 Prepaid Vehicle Lic SHARE 165204 Prepaid Software Maintenance SHARE 165209 Prepaid Ins Vlmy-Sppco SHARE 165210 Ppd-Wellfld-Vlmy-Sppco SHARE 165211 Prepaid R&D SHARE 165215 Prepaid Benfit Costs SHARE 165230 Prepaid Taxes-NV SHARE 165231 Ppd Fees - TCID SHARE 165232 Possessory Interest Tax SHARE 165233 Walker River-Poss.Tax SHARE 165244 Ppd Pension Early Retire SHARE 165252 Prepaid Coal SHARE 165308 Prepaid Ins Silverhawk SHARE 165309 Prepaid Ins Reid Gardner SHARE 165311 Prepaid ST Water Lease Higgins SHARE 165400 Prepaid - Lenzie LTSA SHARE 165401 Prepaid - Silverhawk - LTSA SHARE 165402 Prepaid - Tracy LTSA SHARE 165403 Prepaid - Lenzie GE LTSA SHARE 165404 Prepaid - Harry Allen GE LTSA SHARE 165405 Prepaid - Tracy GE LTSA SHARE 165406 Clark/LTSA OMAG/Pratt Whitney SHARE 165700 Prepayments-Long Term SHARE 165701 Prepaid Master Lease LT SHARE 165702 LT Insurance Prepaid SHARE 165703 Prepaid LT Water Lease Higgins SHARE 165705 Prepaid - Higgins LTSA SHARE 165707 Prepaid- LT Other Misc SHARE 165708 Prepaid Rent LT Nellis SHARE 165709 Deferred Customer Service LT SHARE 165800 Prepaid Other Page 173 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 165801 Prepaid Directors Fees SHARE 165802 Prepaid Liability Ins - 1 Year SHARE 165808 Prepaid Rent ST Nellis SHARE 165809 Deferred Customer Service ST SHARE 165999 Prov. Long Term Prepaids SHARE 171000 Interest & Dividends Rec SHARE 171001 Int Rec- NPC Series A Swaps SHARE 173001 Accrued Rev-Unbilled SHARE 173002 Accrued Rev-Unbilled Fuel SHARE 173003 Cust Accts Rec - Other SHARE 174001 Cash Value Corporate Life Ins SHARE 174499 Fed Tax Corrections - Int SHARE 175700 Derivative Assets - Noncurrent SHARE 175750 Derivative Assets - Current SHARE 175799 Deriv. Assets-Noncurr Contra SHARE 180000 Goodwill SHARE 180100 Goodwill Amortization SHARE 181000 Unamortized Debt Issuance Exp SHARE 181113 Unamort Pcrb 1995D Ref D 2023 SHARE 181122 Unamort Exp 1995A Idb Due 2030 SHARE 181123 Unamort Exp 1995B Idb Ref 2030 SHARE 181124 Unamort Exp 1995C Idb Ref 2030 SHARE 181126 Unamort Exp Idb 1997A Ref 2032 SHARE 181131 Unamort Exp 2000A IDB Due 2020 SHARE 181132 Unamort Exp 2000B IDB Due 2009 SHARE 181156 Unm Exp SP $49.75M PCRB 2006 SHARE 181161 UnAm Exp SP $40M WFRB 2007B SHARE 181221 Unm Dt 80M Wtr Due 20 SHARE 181250 SPPC 8% Mtg Bonds due 6/02 SHARE 181251 NVP 8.25% Mtg Bonds SHARE 181265 $350M G&r Series G SHARE 181266 NP130M 6.5% GR Ser I 2012 SHARE 181267 SP100M 6.25% GR Ser H 2012 SHARE 181268 NP250M-5.875% G&R Ser L-2015 SHARE 181270 Unm Dbt Exp SPR 335M SR Notes SHARE 181271 Unm Debt Exp 225M 6.75 Sr Note SHARE 181501 Unam Debt Exp 7.93% Pies SHARE 181502 Unm Exp NVE $315M 6.25% 2020 SHARE 181503 Unm Exp NVE $195M Float 2014 SHARE 181511 Unam NPC 250M 6.65% SerN2036 SHARE 181512 UnAm NPC $350M 6.5% G&R Ser O SHARE 181513 Unm Exp NP $350M 6.75% Ser R SHARE 181514 Unm Exp SP$325M 6.75% Ser P SHARE 181515 Unm Exp NP $500M 6.5% Ser S 20 SHARE 181516 Unm Exp SP $250M 5.45% Q 2013 SHARE 181517 Unm Exp NP $125M 7.375% Ser U SHARE 181518 UnM Exp NP $500M 7.125% Ser V SHARE 181519 Unm Exp NP $250M 5.375% Ser X SHARE 181520 Unm Exp NP 250M 5.45 SerY 2041 SHARE 181521 Unm Exp SP $250M 3.375% Ser T SHARE 181522 Unm Exp SP $400M Ser U SHARE 181523 Unm Exp SP $30M Ser 2016C SHARE 181524 Unm Exp SP $25M Ser 2016D SHARE 181525 Unm Exp SP $25M Ser 2016E SHARE 181526 Unm Exp SP $58.7M Ser 2016A SHARE 181527 Unm Exp SP $58.7M Ser 2016B SHARE 181528 Unm Exp SP $20M Ser 2016A Humb SHARE 181529 Unm Exp SP $75M Ser 2016F SHARE 181530 Unm Exp SP $20M Ser 2016G SHARE 181531 Unm Exp SP $29.75M Ser 2016B H SHARE 181532 Unm Exp NP $40M Coconino 2017A SHARE 181533 Unm Exp NP $13M Coconino 2017B SHARE 181534 Unm Exp NP $39.5M Clark County SHARE 181535 Unm Exp NP $575M 2.75% Ser BB SHARE 181536 Unm Exp NP $500M 3.70% Ser CC SHARE 181537 Unm Exp NP $425M 2.40% Ser DD SHARE 181538 Unm Exp NP $300M 3.125% Ser EE SHARE 181600 LT Cr. Facil Fees Page 174 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 182300 Other Regulatory Asset SHARE 182302 Mohave Station Closure SHARE 182303 Electric Vehicle Demonstration SHARE 182304 Reg. Asset-Turquoise Ridge BTG SHARE 182307 Cortez BTGR Impact SHARE 182308 Newmont BTGR Revenue 6/08 SHARE 182309 BU 1245 OPEB Buy-Down SHARE 182310 Regulatory Tax Asset SHARE 182311 Indus Licensing Fees SHARE 182312 Peabody Coal Settlement SHARE 182316 Kerotest Gas Valve Remediation SHARE 182317 Pinon Pine SHARE 182318 Lenzie SHARE 182320 Def Risk Mgmt Reg Asset SHARE 182321 ASD REGULATORY ASSET SHARE 182326 Ely Energy Water Rights and Fa SHARE 182327 NPC/SPPC Merger Goodwill SHARE 182329 Emma/Blackhawk Projects SHARE 182331 Small Energy Storage Program SHARE 182332 Large Energy Storage Program SHARE 182334 Demand Side Planning, Period 3 SHARE 182336 Gas DSM Period 4 SHARE 182337 Demand Side Plng, Gas P1 SHARE 182339 Gas DSM Period3 SHARE 182342 Wind Demonstr Prog for SPC/NPC SHARE 182346 Water Demonstr Prog - SPC/NPC SHARE 182348 EEI Period 8 SHARE 182349 Cancelled IRP Projects SHARE 182350 Legacy Meters-GAAP SHARE 182353 Solar Demonstr Prog - SPC/NPC SHARE 182354 Reg Decommissioning Costs SHARE 182356 EEI Period 10 SHARE 182359 1823XX Cr Bal EEPR/EEIR SHARE 182360 Def. Energy Conserv Prog Costs SHARE 182361 EEIR-Period 11 SHARE 182364 EEI Period 7 SHARE 182367 Solar Therm Gas Demo SHARE 182368 OnLine Lease Expense SHARE 182371 Deferred F&PP Cost NV SHARE 182375 AB405 Rate Adjustment SHARE 182376 EEI Period SHARE 182379 Saguaro PPA Residential SHARE 182380 Saguaro PPA Other SHARE 182381 Def F&PP - Residential SHARE 182382 Def F&PP - Non-Residential SHARE 182383 Def F&PP - Residential Amort SHARE 182384 Def F&PP - Other Amortization SHARE 182385 Obsolete Inventory SHARE 182386 SB329 Natural Disaster Plan SHARE 182387 Deferred Plant Operating Costs SHARE 182388 Frozen Risk Mgmt. Reg Asset SHARE 182390 Def Energy Electric - Curr SHARE 182392 182XXX Credit REPR SHARE 182393 Remote Diesels Retirement SHARE 182394 Mohave Regulatory Approved SHARE 182395 Sunrise Retirement SHARE 182396 Wynn BTGR ERCR Impact Credit SHARE 182397 Navajo GS Retirement SHARE 182398 Clark 1-3 Retirement SHARE 182399 Gabbs Diesel Retirement SHARE 183000 Preliminary Survey & Invest SHARE 184005 Misc Billing Clearing SHARE 184010 NonProd Clearing SHARE 184020 Payroll Tax Clearing SHARE 184030 Transportation Clearing SHARE 184045 Pension Clearing SHARE 184060 Other Benefits Clearing SHARE 184071 PARTNERS ALLOCATION CLEARING Page 175 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 184950 Valmy Transportation Clearing SHARE 184999 184XXX Credit Reclass SHARE 186000 Misc Deferred Debits SHARE 186020 TCID Reg Recovery Adj SHARE 186150 Long Term Prepaids SHARE 186175 Mohave Shutdown Costs SHARE 186201 Job Orders SHARE 186202 Stone & Webster SHARE 186205 Irma-Cons Educ Prog SHARE 186207 Desert SPRG Conv SHARE 186209 Conv 20mm Var to Fix SHARE 186213 Tuscarora, Malin Ext SHARE 186214 Tuscarora, Sacramento SHARE 186215 CPUC Study Fees SHARE 186216 Lewis Homes Trans SHARE 186217 Lewis Homes Good Cents SHARE 186218 CPN Aqu Cost SHARE 186219 Corp Blvd Reloc SHARE 186220 9.8M Refinancing Fmb SHARE 186221 Closed W/O Cal SHARE 186222 Closed W/O Nevada SHARE 186223 Closed W/O Water SHARE 186224 Transition Jt Billing SHARE 186225 Dfmerger Severancecost SHARE 186226 PG&E Intertie - Del Mar SHARE 186227 OPEB Exp SHARE 186228 Def Transaction Cost SHARE 186229 Refinance 39.5M To Fmb SHARE 186230 Ref & Nonref Advances SHARE 186231 Prepaid SHARE 186232 Remodel 1 Ohm SHARE 186233 Gen Led System SHARE 186234 West Utility Corr Study SHARE 186237 Def Transition Costs SHARE 186240 Neg Settle 92-12022 SHARE 186243 LOS Ranches SHARE 186246 Eram SHARE 186248 CARE Res Bal A/c SHARE 186249 CARE Group Living SHARE 186253 Cooling System Demo SHARE 186254 Closed W/O Gas SHARE 186255 Incent Pymt Water Meter SHARE 186257 Sppc Funding Llc A/R SHARE 186258 Series D Redemption SHARE 186259 Med Term Note Program SHARE 186260 Tax Exempt Gas - 21.2M SHARE 186262 30Th Supp Indenture SHARE 186264 Conv 75M Fr Var To Fix SHARE 186265 92 Early Retirement SHARE 186266 Issue Cost 87 Water Bond SHARE 186269 Issue Cost Gas Bond SHARE 186270 Executive Retirement SHARE 186271 Charitable Foundation SHARE 186273 Fort Churchill Coal Conv SHARE 186274 Cls A Pref Stk - Ser1 SHARE 186275 Gas Tax Exempt Debt SHARE 186276 Water Tax Exempt Debt SHARE 186277 89-516 Et Al Exp Defer SHARE 186279 Inventory Reduction SHARE 186280 Yard Fitness Plan/Oca SHARE 186281 CP National SHARE 186286 SB329 Incrmnt Disaster Plan SHARE 186290 Energy Choice Dkt 17-10001 SHARE 186298 Fed Tax Corrections Asset SHARE 186299 ST Ppd Prem Elec Call Opt SHARE 186321 Life Assessment Study SHARE 186335 Deferred UP penalty SHARE 186410 RRSU Refund - Silverhawk Page 176 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 186415 RRSU Refund - Lenzie SHARE 186490 PROVISION FOR REG ASSETS SHARE 186491 FUEL & PP RECOVERY SHARE 186499 LT Ppd Prem Elec Call Opt SHARE 186500 Other Work In Process SHARE 186502 Inlet Cooler Study Wo 37901 SHARE 186503 Muddy River Survey Wo 16344 SHARE 186504 Mkt Rsh-Moniter/Valutn Wo30013 SHARE 186524 Mmis - Clark & Sunrise SHARE 186525 Multiple Virtual Storage Conv SHARE 186526 Paytax SHARE 186527 General Ledger/Accts Pay Conv SHARE 186528 Shareholders Software Conv SHARE 186529 Mis Software Additions 1991 SHARE 186530 Excess Afudc Acctg Release #13 SHARE 186531 Shareholder System Upgrade 93 SHARE 186532 Federal Express Clring SHARE 186534 Mmis Replacement SHARE 186536 Chronological Model SHARE 186537 Translate Replace Info Proj SHARE 186538 Material Management System SHARE 186539 Plant Maintenance System SHARE 186540 Best Phase Ii SHARE 186544 Dividend Reinvestment & 401K SHARE 186545 Common Stock Issue 1993 SHARE 186546 Common Stock Issue 1994 SHARE 186547 Common Stock Issue 1995 SHARE 186548 Common Stock Issue 1996 SHARE 186554 First Mortgage Bonds Series Y SHARE 186555 First Mortgage Bonds Series Z SHARE 186556 Indust Development Bonds 2024 SHARE 186557 Series I Refunding Bonds SHARE 186558 Series L Refunding Bonds SHARE 186559 1993 Tax Exempt Refund Bonds SHARE 186560 First Mortgage Bonds Series Aa SHARE 186561 Indust Development Bonds 2026 SHARE 186562 Indust Development Bonds 2027 SHARE 186563 Preferred Security Quips SHARE 186564 Poll Cntrl Rev Bonds97 SHARE 186565 Preferred Security Tips SHARE 186566 Idb'S Poll Cntrl Rev Bonds 98 SHARE 186567 Unsecured Notes 99 SHARE 186568 Idb Bonds Cap Application Fee SHARE 186569 Need Description SHARE 186597 Blue Diamond Line Extension SHARE 186599 Merger Severance SHARE 186700 MTM Asset Deferred SHARE 186750 MTM Asset Deferred - ST SHARE 186799 MTM Asset Def - Current SHARE 186804 McNulty/Deferred Legal F SHARE 186805 Reg Asset for Pension Plan SHARE 186806 Lenzie LTSA O&M Smoothing SHARE 186807 Deferred Indus Licensing Fees SHARE 186809 BU 1245 OPEB Buy-Down SHARE 186810 LNZ GE LTSA O&M Smoothing SHARE 186811 HAS GE LTSA O&M Smoothing SHARE 186812 TCY GE LTSA O&M Smoothing SHARE 186813 Tracy LTSA O&M Smoothing SHARE 186814 Non-Qualified Agreements SHARE 186815 LTD Continuation Benefits SHARE 186827 Reg Asset - FIN 47 ARO's SHARE 186902 Suspense - SP CIS SHARE 186907 Suspense - Inventory SHARE 186908 Suspense - Accounts Payable SHARE 186909 Suspense - Expenses SHARE 186910 Suspense - Payroll SHARE 186911 Suspense - Accounts Rec SHARE 186912 Suspense - Billing Page 177 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 186915 Suspense - Interdept. Banner SHARE 186916 Suspense - Unidentified Banner SHARE 186999 Suspense - Consolidations SHARE 189000 Unamortized Loss on Reaquired SHARE 190000 Accum Deferred Income Taxes SHARE 190048 Fed Uncertain Tax Positions - SHARE 190100 Accum Def Inc Taxes-NOL SHARE 190110 ADIT - State NOL SHARE 190999 Valuation Allowance SHARE 191011 Natural Gas Deferral - P8 SHARE 191100 Def Energy - Nat Gas - ST SHARE 191992 Deferred Energy Gas-Curr Liab SHARE 191999 Def Energy NG Curr Portions SHARE 201000 Common Stock Issued SHARE 207001 Premium Capital Stock SHARE 207002 Premium Pfd Stock Ser B SHARE 211000 Misc Paid In Capital SHARE 211005 Contribution from MEHC SHARE 211217 Misc Paid in Cap-Treasury Stk SHARE 214000 Capital Stock Expense SHARE 215000 Appropriated Retained Earnings SHARE 216000 Retained Earnings SHARE 216100 Unappr, Undistr Sub Earnings SHARE 216200 Other Adj to Retained Earnings SHARE 219000 AOCI Pension Liability SHARE 219002 AOCI Unre G/L Mkt Sec Net SHARE 219004 AOCI-Pre 99 Merger SERP SHARE 221050 SPPC 320M 8% Mtg Bonds SHARE 221052 SP100M 6.25% Ser H 2012 SHARE 221523 SP $30M Series 2016C SHARE 221524 SP $25M Series 2016D SHARE 221525 SP $25M Series 2016E SHARE 221526 SP $58.7M Series 2016A SHARE 221527 SP $60.23M Series 2016B SHARE 221528 SP $20M Series 2016A Humboldt SHARE 221529 SP $75M Series 2016F SHARE 221530 SP $20M Series 2016G SHARE 221531 SP $29.75M Series 2016B Humbol SHARE 221532 NP $40M Coconino 2017A SHARE 221533 NP $13M Coconino 2017B SHARE 221534 NP $39.5M Clark County 2017 SHARE 222000 ReAcq Bond NV $15M 2000B SHARE 222005 ReAcq Bond NP 2000A SHARE 222523 ReAcq Bond SP $30M 2016C SHARE 222526 ReAcq Bond SP $58.7M 2016A SHARE 222528 ReAcq Bond SP $20M 2016A Humbo SHARE 222529 ReAcq Bond SP 2016F SHARE 222530 ReAcq Bond SP 2016G SHARE 222531 ReAcq Bond SP 2016B Humboldt SHARE 223010 Note Rec, Affiliate Long-term SHARE 224012 IDB Series 1995A Due 2030 SHARE 224013 IDB Ref Series 1995B Due 2030 SHARE 224014 IDB Ref Series 1995C Due 2030 SHARE 224015 PCRB Ref Series 1995D Due 2023 SHARE 224018 IDB Series 1997A Due 2032 SHARE 224021 Nellis Esco 2 Ge Capital SHARE 224027 Gibson Business Bark SID SHARE 224028 Summerlin SID SHARE 224131 IDB Series 2000A 100M Due 2020 SHARE 224132 IDB Series 2000B Due 2009 SHARE 224240 SPR 8.625% Hi Yld Sr. 335M SHARE 224241 225 M 6.75% Senior Note 05 SHARE 224341 NVP 350M 8.25% Refunding SHARE 224343 $350M 9% Series G 2013 SHARE 224344 NP130M 6.5% Ser I 2012 SHARE 224345 NP250M-5.875% G&R Ser L-2015 SHARE 224501 Prem Inc Equity Sec SRV SHARE 224502 NVE $315M 6.25% Due 2020 Page 178 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 224503 NVE $195M Float Rate Note 2014 SHARE 224511 NPC $250M 6.65% G&R Ser N2036 SHARE 224512 NPC $250M +6% G&R Ser O, 2018 SHARE 224513 NP $350M 6.75% Ser R 2037 SHARE 224514 SP $325M 6.75% Ser P 2037 SHARE 224515 NP $500M 6.5% Ser S 2018 SHARE 224516 SP $250M 5.45% Ser Q 2013 SHARE 224517 NP $125M 7.375% Ser U 2014 SHARE 224518 NP $500M 7.125% Ser V 2019 SHARE 224519 NP $250M 5.375% Ser X 2040 SHARE 224520 NP $250M 5.45% Ser Y 2041 SHARE 224521 SP $250M 3.375% Ser T 2023 SHARE 224522 SP $400M 2.60% Series U SHARE 224535 NP $575M 2.75% Ser BB 2020 SHARE 224536 NP $500M 3.70% Ser CC SHARE 224537 NP $425M 2.40% Ser DD SHARE 224538 NP $300M 3.125% Ser EE 2050 SHARE 224900 Current Portion of LTD SHARE 224999 Contra LTD Sinking Fund SHARE 225000 Unamortized Premium on LT Debt SHARE 225514 Unm Prem SP$325M 6.75% Ser P SHARE 225515 Unm Prem NP $500M 6.5% Ser S SHARE 225516 Unm Prem SP $250M 5.45% Q2013 SHARE 225518 UnM Prem NP $500M 7.125% Ser V SHARE 225519 Unm Prem NP $250M 5.375% Ser X SHARE 225520 Unm Prem NP $250M 5.45% Ser Y SHARE 225521 Unm Prem SP $250M 3.375% Ser T SHARE 225527 Unm Prem SP $60.23M 2016B SHARE 226013 Unamort Disc LTD $350 G&R SHARE 226014 Unamort Disc LTD 320MTN SHARE 226511 Unam Disc NPC $250M 6.65%G&R SHARE 226512 UnAm Disct NPC $250M 6.5% G&R SHARE 226513 Unm Dis NP $350M 6.75% Ser R SHARE 226514 Unm Dis SP$325M 6.75% Ser P SHARE 226515 Unm Dis NP $500M 6.5% Ser S 20 SHARE 226516 Unm Dis SP $250M 5.45% Q 2013 SHARE 226517 Unm Dis NP $125M 7.375% Ser U SHARE 226518 UnM Dis NP $500M 7.125% Ser V SHARE 226519 Unm Dis NP $250M 5.375% Ser X SHARE 226520 Unm Dis NP 250M 5.45 SerY 2041 SHARE 226521 Unm Dis SP $250M 3.375% Ser T SHARE 226522 Unm Dis SP $400M 2.60% Ser U SHARE 226535 Unm Dis NP $575M 2.75% Ser BB SHARE 226536 Unm DIs NP $500M 3.70% Ser CC SHARE 226537 Unm Dis NP $425M 2.40% Ser DD SHARE 226538 Unm Dis NP $300M 3.125% Ser EE SHARE 227000 Financing Lease Oblig Pearson SHARE 227001 Obligation Capital Lease Sunpk SHARE 227002 Financing Lease Oblig Beltway SHARE 227003 Financing Lease Oblig Fleet Ma SHARE 227004 Oblig Finance Lease ONLine SHARE 227005 Oblig FinLease ONL Disallow SHARE 227006 Financing Lease Oblig Saguaro SHARE 227007 Financing Lease Oblig NCA1 SHARE 227008 Financing Lease Oblig NCA2 SHARE 227009 Financing Lease Oblig Apple SHARE 227010 Oblig Capital Lease- Other SHARE 227011 Oblig Oper Lease- Other SHARE 227013 Oblig Oper Lease- PPA SHARE 227014 Oblig Capital Lease- Elec Del SHARE 227015 Oblig Oper Lease- Elec Del SHARE 227016 Oblig Capital Lease- Renew SHARE 227017 Oblig Oper Lease- Renew SHARE 227018 Oblig Cap Lease- Lands SHARE 227019 Oblig Oper Lease- Lands SHARE 227020 Oblig Cap Lease- Trans SHARE 227021 Oblig Oper Lease- Trans SHARE 227022 AP Clearing - TCID Lease Page 179 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 227027 Oblig Oper Lease - Facilities SHARE 227029 Oblig Oper Lease- Gen SHARE 227031 Oblig Oper Lease-Master Lease SHARE 227999 Current Sinking Fund Leases SHARE 228200 Accum Provsn Injury & Damages SHARE 228220 Inj & Dmg Res. Calif. SHARE 228230 Inj & Dmg Res. Nevada SHARE 228240 LTD Benefits SHARE 228300 Barg Unit Sick Leave SHARE 228305 Acrd/Ppd Pension Costs SHARE 228310 Accrued SERP SHARE 228312 Accrued Exec Restoration SHARE 228314 Non-Qualified Agreements SHARE 228318 LTIP Performance Pay SHARE 228319 LTIP Liability - Deferral SHARE 228325 Deferred Comp Executive SHARE 228330 Accrued Opeb Liab Active SHARE 228351 SERP Liability-Current SHARE 228352 Restoration Liability-Current SHARE 228358 LTIP Liability - ST SHARE 229000 Accum Provsn Refnd-Electric SHARE 229001 Accum Provsn Refnd-Transm SHARE 229002 WIV Settlement Reserve SHARE 230000 ARO Liability SHARE 230100 ARO Reclass to Current SHARE 231600 ST Credit Facility SHARE 232000 A/P - Stock Materials - T&D SHARE 232002 A/P Vouchers-Generation SHARE 232003 A/P Liability SHARE 232005 Employee Expenses Payable SHARE 232006 A/P S Generation Warehouse Inv SHARE 232007 A/P RG 4 Warehouse Inv SHARE 232008 A/P Valmy Warehouse Inventory SHARE 232010 Retiree Earnings/taxable BU di SHARE 232011 Valmy Accrued Liability SHARE 232014 Higgins Termination Fees SHARE 232015 A/P Online JE Accruals SHARE 232016 A/P Accrual - Transmissions SHARE 232017 External Audit Fees Liability SHARE 232020 Political Action Committee SHARE 232021 GE LTSA Billing Credit SHARE 232022 GE LTSA OMAG Credit SHARE 232025 A/P Retention Accrual SHARE 232035 Valmy Van Pool SHARE 232040 AD&D and Life Insurance SHARE 232045 Retiree M/D/V Sub fr.Liberty SHARE 232050 Flexible Spending - medical SHARE 232060 Flexible Spending - dep care SHARE 232065 Hospital Indemnity Insurance SHARE 232070 Medical Ins - MPAT SHARE 232080 Medical Ins - Bargaining Unit SHARE 232085 HSA Medical Contributions SHARE 232100 Worker's Comp (SIIS premium) SHARE 232105 Acct Payable-Credit Union SHARE 232110 Acct Payable-United Fund SHARE 232120 Acct Payable-LT Dis SHARE 232125 Acct Payable-Union Dues SHARE 232150 Acct Payable-401k pretax SHARE 232151 AP-401k, IBEW 396 SHARE 232152 AP-401k, MPAT SHARE 232160 Acct Payable-Life Ins SHARE 232162 A/P-Executive Life Ins SHARE 232163 EE Life Accounts SHARE 232165 Acct Payable-Garnishments SHARE 232175 Acct Payable-Med/Dental SHARE 232182 Voluntary Insurance Auto/Home SHARE 232183 Voluntary Pet Insurance SHARE 232184 Voluntary Plan Legal Assistanc Page 180 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 232190 Acct Payable-401k Loans SHARE 232196 Canadian GST Payable SHARE 232205 Acct Payable-NV PPD Tuition SHARE 232210 Descrip needed SHARE 232215 Accounts Payable - SAFE SHARE 232216 ARC Refund Clearing SHARE 232219 RFSC - Small CR Bal Clear SHARE 232220 Accts Payable-Green Power SHARE 232230 Donations Payable SHARE 232300 Acct Payable-Generation SHARE 232500 A/P Payroll SHARE 232505 Accrued Payroll SHARE 232600 Accrued Gas Costs SHARE 232630 Renewable Energy Payable SHARE 232635 NEM Customer Excess Energy Cre SHARE 232640 A/P Kern River Affiliate SHARE 232650 Accrued Purchased Power Costs SHARE 232651 A/P - Purchased Power TRED SHARE 232655 Accrued EIM Costs SHARE 232660 A/P Fuel - Other SHARE 232661 A/P - LPG SHARE 232670 A/P Fuel - Other SHARE 232701 Beltway Operating Lease Liab SHARE 232702 Pearson Parking Lot Lease Liab SHARE 232710 AP Clearing - Other SHARE 232712 AP Clearing - PPA SHARE 232714 AP Clearing - Electric Deliver SHARE 232716 AP Clearing - Renew SHARE 232718 AP Clearing - Lands SHARE 232720 AP Clearing - Trans SHARE 232722 AP Clearing - ON Line SHARE 232724 AP Clearing - Telecom SHARE 232726 AP Clearing - Facilities SHARE 232728 AP Clearing - Gen SHARE 232730 AP Clearing - Fleet SHARE 232732 AP Clearing - Corp Services SHARE 232734 AP Clearing - IT SHARE 232801 ST Insurance Promissory Note A SHARE 233000 Notes Payable Affiliated Co's SHARE 234000 Accts Payable to Assoc Co's SHARE 234200 Affiliate A/R to A/P reclass SHARE 234300 MEHC - Interco Payable SHARE 234301 MEC - Interco Payable SHARE 234302 PPW - Interco Payable SHARE 234303 MHC - Interco Payable SHARE 234304 MRE - Interco Payable SHARE 234305 KRGT - Interco Payable SHARE 234306 NNG - Interco Payable SHARE 234307 TMTL - Interco Payable SHARE 234401 SPPC - A/P NPC Joint Dispatch SHARE 234402 NPC - A/P SPPC Joint Dispatch SHARE 235000 Customer Deposits - Nevada SHARE 235001 Cust Credit Bal Clrg SHARE 235002 Customer Deposits - Calif SHARE 235003 Deposits - Open Access SHARE 235010 CUSTOMER DEPOSIT-DISTRIBUTION SHARE 235015 Customer Deposits - Trans SHARE 235020 Customer Deposits - Contr SHARE 235035 Billing Disputes Trans - Int SHARE 235040 RenewGen Application Deposits SHARE 235050 Customer Deposits - Rule 9 SHARE 236000 Accrued Fed Inc Tax SHARE 236010 Accrued Payroll Tax SHARE 236015 Accrued Perf Pay - Payroll Tax SHARE 236020 Accrued Nev Unemp Ins SHARE 236035 Accrued DC Unemp Ins SHARE 236036 Accrued DC Family Leave Tax SHARE 236040 Accrued Fed Unemp Ins Page 181 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 236050 Acc Prop Tax Nev Cnty SHARE 236055 Accrued Possessory Interes Tax SHARE 236060 Acc Prop Tax State of Calif SHARE 236070 Property Tax Colorado SHARE 236080 Property Tax Arizona SHARE 236090 Property Tax Utah SHARE 236110 Acc Nev County Franchis Fees SHARE 236120 Acc Cal City Franchise Tax SHARE 236130 Acc Nev Bus Tax SHARE 236135 NV Commerce Tax Liab SHARE 236140 Acc Calif County Franchise Tx SHARE 236150 Accrued State Inc Tax SHARE 236170 PSC Assessment SHARE 236171 Oregon CAT Tax SHARE 236184 184XXX Credit Recl P/R Tax SHARE 236500 Fed Inc Tax - ST SHARE 236900 Accd Fed Inc Tx Pay - Prior Yr SHARE 237000 Interest Accrued SHARE 237114 Int LTD Idb 1997A Due 2032 SHARE 237116 Int LTD Idb 1995B Due 2030 SHARE 237121 Int LTD Series A SHARE 237122 Int LTD Series C SHARE 237123 Int LTD Series D SHARE 237128 Interest Payable Cust Svc Dpst SHARE 237131 Interest LTD IDB 2020 7.80% SHARE 237132 Interest LTD Series T 2009 SHARE 237250 Int Acc Cust Dep SHARE 237261 SPPC 320M 8% Mtg Bonds SHARE 237262 NVP 8.25% Mortg Bonds SHARE 237267 $350M 9% Series G 2013 SHARE 237268 Int Accr-SPR $335M 8.625% SHARE 237269 NP 130M 6.5% Ser I 2012 SHARE 237270 SP 100M 6.25% Ser H 2012 SHARE 237271 NP250M-5.875% G&R Ser L-2015 SHARE 237274 Int Acc 225M 6.75% Sr Note 05 SHARE 237276 Int Acc NP $39.5M PCRB 06 SHARE 237277 Int Acc NP $40M PCRB 06A SHARE 237278 Int Acc NP $13M PCRB 06B SHARE 237501 Int Acc Pies SRV SHARE 237502 Int Acc NVE $315M 6.25% 2020 SHARE 237503 Int Acc NVE $195M Fl Rate 2014 SHARE 237511 Int NPC 250M 6.65% G&R Ser2036 SHARE 237512 Int NPC $350M 6.5% G&R Ser O SHARE 237513 IntAcc NP $350M 6.75% Ser R SHARE 237514 IntAcc SP $325M 6.75% Ser P SHARE 237515 IntAcc NP $500M 6.5% SerS 2018 SHARE 237516 IntAcc SP $250M 5.45% SerQ2013 SHARE 237517 Int Accr NP $125M 7.375% Ser U SHARE 237518 Int Acc NP $500M 7.125% Ser V SHARE 237519 Int Acc NP $250M 5.375% Ser X SHARE 237520 Int Acc NP $250M 5.45% Ser Y SHARE 237521 IntAcc SP$250M 3.375% SerT2023 SHARE 237522 Int Acc SP $400M G&R Ser U SHARE 237523 Int Acc SP $30M Series 2016C SHARE 237524 Int Acc SP $25M Series 2016D SHARE 237525 Int Acc SP $25M Series 2016E SHARE 237526 Int Acc SP $58.7M Series 2016A SHARE 237527 Int Acc SP $60.23M Ser 2016B SHARE 237528 Int Acc SP $20M Ser 2016A Humb SHARE 237529 Int Acc SP $75M Ser 2016F SHARE 237530 Int Acc SP $20M Ser 2016G SHARE 237531 Int Acc SP $29.75M Ser 2016B H SHARE 237532 Int Acc NP $40M Coconino 2017A SHARE 237533 Int Acc NP $13M Coconino 2017B SHARE 237534 Int Acc NP $39.5M Clark County SHARE 237535 Int Acc NP $575M 2.75% Ser BB SHARE 237536 Int Acc NP $500M 3.70% Ser CC SHARE 237537 Int Acc NP $425M 2.40% Ser DD Page 182 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 237538 Int Acc NP $300M 3.125% Ser EE SHARE 237600 Credit Facility Interest SHARE 237900 Fed Uncert Tax Post - Int SHARE 237901 Fed Tax Corrections - Int SHARE 238000 Dividends Declared-Com Stk SHARE 241010 California SDI w/h SHARE 241015 Arizona State Tax SHARE 241016 Virginia State Withholding SHARE 241020 California State Tax w/h SHARE 241021 Utah State Tax w/h SHARE 241022 Utah SUI SHARE 241025 W/H Pref Stock Dividends SHARE 241030 Fed Inc Tx Witheld Employees SHARE 241040 Employee's FICA Taxes SHARE 241050 Sales/Use Tax - Nevada SHARE 241052 Utah state sales and Use tax SHARE 241055 Sales/Use Tax - California SHARE 241060 Franchise Tax - No Las Vegas SHARE 241070 Franchise Tax - Clark Co. SHARE 241075 Clark County Business License SHARE 241076 Clark County 2% Franchise Fee SHARE 241080 Franchise Tax - Nye Co. SHARE 241085 Nye County 2% Franchise Fee SHARE 241090 Franchise Tax - Henderson SHARE 241100 Franchise Tax - Reno SHARE 241110 Franchise Tax - Sparks SHARE 241120 Franchise Tax - Carson SHARE 241130 Franchise Tax - Yerington SHARE 241140 Franchise Tax - Battle Mtn SHARE 241150 Franchise Tax - Lovelock SHARE 241170 Franchise Tax - Mina SHARE 241180 Franchise Tax - Hawthorne SHARE 241190 Franchise Tax - Lunning SHARE 241200 Franchise Tax - Elko SHARE 241210 Franchise Tax - Winnemucca SHARE 241220 Franchise Tax - Austin SHARE 241230 Franchise Tax - Gillman SHARE 241240 Franchise Tax - Kingston SHARE 241275 Churchill Business License SHARE 241280 Business Lic Tax-Humboldt SHARE 241285 Business License Tax - Fernley SHARE 241290 Business Lic Tax-Lyon SHARE 241295 Bus License Tax - Storey Co. SHARE 241296 Bus Lic Fee Carson City SHARE 241297 Utility Fee Douglas Cnty SHARE 241298 Utility Fee Mineral Cnty SHARE 241299 Utility Fee - Washoe County SHARE 241316 Right of Way Toll Washoe SHARE 241319 TRED Payable-Electric SHARE 241320 UEC Payable-Electric SHARE 241325 UEC Payable - Gas SHARE 242019 Peabody Liability Current SHARE 242022 Exit Payment for Valmy Unit 1 SHARE 242025 Solargenix Frozen MTM - Curr L SHARE 242055 RGS AOC - CDWR Payments SHARE 242090 Gas Storage Deposit SHARE 242095 Gas Pipeline Capacity Release SHARE 242160 Prepaid Tuition Clearing SHARE 242253 General Litigation Res-Current SHARE 242500 Perfomance Pay Accrual SHARE 242510 Vacation & Leave Accrual SHARE 242520 Pager Duty SHARE 242584 184XXX Credit Reclas Liability SHARE 243001 Current Portion Oper Leases SHARE 243100 Current Portion Financing Leas SHARE 244700 Derivative Liability - Noncurr SHARE 244750 Derivative Liability - Current SHARE 244799 Deriv Liab - Noncurr Contra Page 183 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 252000 Customer Advances For Cnstrctn SHARE 252010 Cust Advances For Const. Trans SHARE 252040 Customer Advances Major Proj SHARE 252060 Cust Advance-Subject to Cancel SHARE 252500 Cust Advance subject to Refund SHARE 253000 Cust Advances -Tax Gross Up SHARE 253001 C/A Tax Gross-Up Trn Esmt SHARE 253002 C/A Tax Gross-Up Dist Esmt SHARE 253003 C/A Tx Gross-Up Non Deprec SHARE 253004 C/A Tax Gross-up Major Proj SHARE 253005 Amort C/A Tax Gross-up Maj Pro SHARE 253010 Deferred Credit Pearson Blding SHARE 253011 Deferred Credit Pearson Parkin SHARE 253012 Def Cred Pearson Levelization SHARE 253019 Peabody Coal Liability SHARE 253020 General Litigation Res SHARE 253021 General Provision Reserve SHARE 253023 Building Lease Deposits SHARE 253025 Solargenix Frozen MTM Non-curr SHARE 253030 Ciac-Tax Gross Up SHARE 253031 CIAC Non Cash Depreciable SHARE 253033 CIAC Non Cash Non Depreciable SHARE 253034 Unclaimed Funds-Payroll SHARE 253035 Unclaimed Funds-Cust Refunds SHARE 253036 Unclaimed Funds-Cont Ref SHARE 253037 Ret A/P Checks Lacona SHARE 253038 Unclaimed Funds-S/H Dividends SHARE 253039 Unclaimed Funds - RFSC SHARE 253040 Amort Dftx Grosup-Ciac SHARE 253045 Clark/LTSA/Pratt Whitney SHARE 253048 Fed Uncertain Tax Positions SHARE 253051 CIAC Tax Grs-up Dist Esmt SHARE 253052 CIAC Tax Gross-Up Trn Esmt SHARE 253053 CIAC Tax Gross-Up Non Deprec SHARE 253054 CIAC TAx Gross-up Major Proj SHARE 253055 Amort CIAC Tax Gross-up Maj Pr SHARE 253065 Cust Advance-Subject to Cancel SHARE 253070 Arbitrage Reb 80M Watr SHARE 253075 NB Advance Subject to Cancel SHARE 253080 Amort Deferred tax Grossup-Adv SHARE 253090 Trench Tax Grossup SHARE 253110 Relocated Roadway Prop SHARE 253125 Reg Liability FAS 143 SHARE 253135 Gas Plant Clean up SHARE 253140 Spare Parts Inventory SHARE 253148 Fed Tax Corrections Liability SHARE 253150 Ref and Nonref Advances SHARE 253165 Online Consolidation Credit SHARE 253169 Property owned lease deposits SHARE 253170 Other OATT Deposits SHARE 253171 Transmission - Def Calpine Rev SHARE 253172 Transmission-Toquop LGIA Dep SHARE 253375 NEM Reg Asset Reserve SHARE 253400 Exc Def Tax - ARAM Recapture SHARE 253600 ST Call Option Deferred Prem SHARE 253610 LT Def Call Option Elect Rev SHARE 253700 MTM Liabilty Value Deferred SHARE 253710 Def Call Option Electric Rev SHARE 253750 MTM Liablility Def - ST SHARE 253755 Commodity MTM ST Liability SHARE 253799 MTM Liab Value Def - Curr SHARE 253800 McNulty Legal Fees Def-LT SHARE 253801 LT Insurance Promissory Note SHARE 253990 Alturas Retain (delete 4/1/00) SHARE 254000 So2 Allowance SHARE 254010 Deferred Tax Unamort Itc SHARE 254020 Deferred Tax Excess Fas 109 SHARE 254028 Water Rights Gain Account Page 184 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 254029 Gain on Tower Sale SHARE 254030 Gain On Property Sales SHARE 254036 Impact Charge - Barrick SHARE 254043 Settlement Payment Carry Chrg SHARE 254044 Navajo GS Retirement SHARE 254045 Exc Def Tax - Unpr NV Jur ST SHARE 254062 Impact Fee CC per 17-06003 SHARE 254063 Wynn R-BTER Impact SHARE 254064 DOS Impact Fee SHARE 254065 Switch BTGR Exit Impact SHARE 254066 Wynn BTGR Exit Impact SHARE 254067 Wynn Net BTER Impact SHARE 254068 Wynn ERCR Assets Exit Impact SHARE 254069 Wynn Silverhawk Exit Impact SHARE 254072 City of Henderson Impact Fee SHARE 254073 CCWRD Impact Fee SHARE 254075 NEM Rate BTGR Reg Liability SHARE 254076 MGM BTGR Exit Impact SHARE 254077 MGM Net BTER Impact SHARE 254078 MGM ERCR Assets Exit Impact SHARE 254079 MGM Silverhawk Exit Impact SHARE 254080 Def Risk Mgmt Reg Liab SHARE 254081 MGM Impact Fee Modification SHARE 254095 Earning Sharing Mechanism SHARE 254096 Earnings Sharing Mechanism 19 SHARE 254097 Earning Sharing Mechanism 20 SHARE 254103 Equity Carry Charge Higgins SHARE 254110 Equity Comp-Carry Charge Def. SHARE 254112 Equity Carry Charge - Lenzie SHARE 254114 Equity Carry Charge-Gas Valves SHARE 254115 Equity Carry Charge-ON Line SHARE 254116 Equity Carry Deferred Plant Op SHARE 254117 Equity Carry Decommissioning SHARE 254119 Equity Carry Volt/VAR SHARE 254120 Equity Carry Stranded Opt Out SHARE 254121 Equity Carry Flex Pay SHARE 254125 Tracy CC Stipulation Adjustmnt SHARE 254128 Tracy Units 1 & 2 Net Book Val SHARE 254129 Theoretical Reserve Imbalance SHARE 254131 ASD Labor Reductions SHARE 254132 Emma/Blackhawk Project Credits SHARE 254133 EEI Refund Per 7 SHARE 254136 EEI Refund Per 8 SHARE 254137 EEI Refund Period 9 SHARE 254138 EEI Refund Per 10 SHARE 254182 DSM Exit Impact SHARE 254183 1823XX Credit REPR SHARE 254184 182359 Cr Bal EEPR/EEIR SHARE 254190 Cancelled IRP Project Credit SHARE 254191 ON Line Reallocation Deferral SHARE 254319 TRED Deferred Revenue SHARE 254371 Def F&PP Cost NV - Liab SHARE 254381 Def F&PP Residential - Liab SHARE 254382 Def F&PP - Other Liab SHARE 254400 Exc Def Tax - Unpr FERC Jur ST SHARE 254450 Exc Def Tax - Unprotect NV Jur SHARE 254455 Exc Def Tax - Unprotect FERC SHARE 254800 ONLine Lease - PUCN Disallowed SHARE 254801 Plant - PUCN Disallowed SHARE 254802 Leases - PUCN Disallowed SHARE 255122 Dfrd Invest Tax Cr '84 Util SHARE 255123 Dfrd Invest Tax Cr '84 Amort SHARE 255124 Dfrd Invest Tax Cr '85 Util SHARE 255125 Dfrd Invest Tax Cr '85 Amort SHARE 255126 Dfrd Invest Tax Cr '86 Util SHARE 255127 Dfrd Invest Tax Cr '86 Amort SHARE 255128 Dfrd Invest Tax Cr '87 Util SHARE 255129 Dfrd Invest Tax Cr '87 Amort Page 185 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 255132 Def ITC Cr 2012 Utilized SHARE 255133 Amort of Def ITC Cr 2012 Utili SHARE 255134 Def ITC Cr 2015 Utilized SHARE 255135 Amort of Def ITC Cr 2015 Utili SHARE 255208 Accum Def Jdic Nev 10 SHARE 255210 Accum Def Jdic Gas 10 SHARE 257000 Unamortized Gain Reacq Debt SHARE 282000 ADIT - Other Property SHARE 282100 FAS109 for Property Items SHARE 282111 ADIT - STATE deferred tax SHARE 282197 ADIT - Financing Leases SHARE 282198 ADIT - Disallowed Property SHARE 283000 ADIT - Other SHARE 283100 Def tax on Def Energy-Res SHARE 400000 Sales for Unreg AFF only SHARE 403000 Depreciation Exp SHARE 403100 Depreciation Exp for ARO asset SHARE 403117 Depreciation Expense for ARO SHARE 403350 Depreciation Exp - GAAP SHARE 404000 Amortization Exp. SHARE 406000 Amortize Plant Acquisition Adj SHARE 407000 Amortization Property Losses SHARE 407300 Regulatory Debits SHARE 407310 TRED Regulatory Debits SHARE 407320 Reg Debit-Depreciation Related SHARE 407350 Regulatory Debits - GAAP SHARE 407400 Regulatory Credits SHARE 407420 Reg Credits-Depreciation Relat SHARE 407425 Reg Credits - GAAP SHARE 408100 Payroll Tax SHARE 408110 Tax Ot/Th Inc-Nv Bs Tx SHARE 408115 NV Commerce Tax SHARE 408120 Tax Ot/Th Inc-Franchis SHARE 408130 Property Taxes SHARE 408140 Poss Int Tax SHARE 408150 UEC on Company Use SHARE 408155 Use Tax on P Card Purchases SHARE 408171 Oregon CAT Tax SHARE 408200 Property Taxes Nonutility SHARE 408210 Payroll Tax - Other Exp SHARE 408990 Misc Taxes (delete 4/1/00) SHARE 409100 Current Fed Inc Tax SHARE 409110 Current State Inc Tax SHARE 409120 Fed Uncert Tax Pos Exp SHARE 409121 Fed Tax Corrections Exp SHARE 409200 Current Fed Inc Tax - BTL SHARE 410100 Deferred Fed Inc Tax - Dr SHARE 410111 Deferred State Inc Tax SHARE 410200 Deferred Fed Inc Tax - BTL Dr SHARE 411110 Deferred Fed Inc Tax - Cr SHARE 411150 Accretion Expense SHARE 411157 Accretion Expense for ARO SHARE 411210 Deferred Fed Inc Tax - BTL Cr SHARE 411400 ITC Expense SHARE 411598 ITC Expense - BTL SHARE 411600 Gains - Disp. of Utility Plant SHARE 411800 Gain on Disposition of Allow SHARE 415000 Marketing Program Revenue SHARE 416000 Marketing Programs Expenses SHARE 417000 Lease Rev - NVE to NPC SHARE 417001 GOB Lease revenue SHARE 417100 Disallowed GOB Expense SHARE 417110 Accum Depr Exp - NUP SHARE 418000 Rental Income - Non Operating SHARE 418100 Equity Earnings Subsidiary SHARE 419000 Interest Income SHARE 419001 Carrying Chgs on Def En-Res SHARE 419002 Carrying Chgs on Def En-Other Page 186 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 419003 Def Energy Carrying Chgs SHARE 419004 Def Energy Carry Chg - G SHARE 419005 Def En Carry Calif ECAC SHARE 419006 Carrying Chgs-Regulatory Items SHARE 419007 Interest Income EEIR/EEPR/REPR SHARE 419010 Dividend Income SHARE 419050 Int & Div Inc - Sub SHARE 419100 AFUDC - equity SHARE 419300 Lenzie Plant Incentive SHARE 419310 Interest Income - TRED SHARE 421000 Misc Non Operating Income SHARE 421001 Unrealized gain on mrkt secur SHARE 421002 Realized gain on market secur SHARE 421003 Unrealized Gain on COLI SHARE 421100 Gain - Disposition Of Property SHARE 421110 Gain On Pearson Building SHARE 421150 Gain On Non-Utility Prop SHARE 421200 Loss - Disposition Of Property SHARE 421210 Other Income-Accum Depr SHARE 421900 Accum Depr Exp - PHFFU SHARE 426100 Donations SHARE 426105 Match PAC Donation SHARE 426110 Assistance Programs SHARE 426200 Investment Losses SHARE 426203 Unrealized Loss on COLI SHARE 426300 Penalties SHARE 426400 Civic & Service Groups SHARE 426410 Non-Deductible Lobbying Exp SHARE 426500 Other Deductions SHARE 426501 Water Divestiture Costs SHARE 426510 Corp Advertising SHARE 426511 Realized loss on market secur SHARE 426512 Unrealized loss on mrkt secur SHARE 426520 Other Cust info exp SHARE 426530 Utility Shrhold Assoc SHARE 426550 97 Water Rate Case Adjustments SHARE 426560 Def Comp Expense SHARE 426570 SERP Expense SHARE 426590 Regulatory Disallowance SHARE 426597 Other Elec Rev-Reductions SHARE 426599 Other Deductions Allocated In SHARE 427000 Interest on Long-term Debt SHARE 427010 Interest Exp - Capital Trust SHARE 427020 Calif Transition Prop Interest SHARE 427999 Preferred Dividends for TOPrS SHARE 428000 Amortize Debt Discount SHARE 428001 Amortize Debt Iss Exp SHARE 428100 Amortize Loss On Reacqr Debt Q SHARE 429000 Amortize Debt Premium SHARE 429100 Amortize Gain On Reacqrd Debt SHARE 430000 Interest Series A QUIDS 2037 SHARE 430010 Interest TIPS 2038 SHARE 431000 Other Interest Expense SHARE 431001 Carrying Chg on Def En- Res Ex SHARE 431002 Carry Chg on Def En - Other SHARE 431003 Def Energy Carrying Chg - Exp SHARE 431004 Def Energy Carry Chg-Gas Exp SHARE 431006 Carrying Chg Exp-Regul Items SHARE 431007 Interest Exp EEIR/EEPR/REPR SHARE 431014 Other Interest Exp - Fin Lease SHARE 431100 Interest Rate Swaps SHARE 431200 Int Exp - Delayd/Term Pmnt SHARE 431600 Int Exp on ST Credit Facility SHARE 431900 Fed Uncert Tax Pos - Int Exp SHARE 431901 Fed Tax Corrections - Int Exp SHARE 432000 AFUDC - borrowed SHARE 433000 Current Yr P/L - Bal Xfer SHARE 433CON Current Year P&L Page 187 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 437000 Dividends Declared - Preferred SHARE 437100 Dividends Declared Contra Acct SHARE 437101 Pref Div Premium - Contra Acct SHARE 438000 Dividends Declared - Common SHARE 439000 Adj to Retained Earnings SHARE 439100 Adj to Retained Earnings SHARE 440000 Residential Sales SHARE 442400 COMMERCIAL SALES SHARE 442405 DOS-Commercial Sales SHARE 442800 LARGE INDUSTRIAL SALES SHARE 442805 DOS-Industrial Sales SHARE 444000 Public Street & Highway Light SHARE 445000 Sales to Public Authorities SHARE 445005 DOS-Public Authorities SHARE 447000 Sales for Resale SHARE 447001 Distribution Demand Sales SHARE 447010 Trans Component of Power Sales SHARE 447015 Imbalance Refund SHARE 447020 Rev Resale Economy SHARE 447025 Revenues - Imbalances SHARE 447030 Power Sales-Econ SHARE 447040 Power Sales-Firm SHARE 447041 Option Premium Revenues SHARE 447042 Short Term Power Sales-Firm SHARE 447043 IJDA Allegro Sales Reimburseme SHARE 447050 Revenue Capacity Sales SHARE 447100 U/B Sales For Resales SHARE 449000 Other Rev - Calif Surcharge SHARE 449100 Prov for Elec Rate Refund SHARE 449101 Prov for Refund-E-MEHC Credit SHARE 449105 RECOVERY DEF ENERGY - RES SHARE 449110 Recover Def Ener Indsm SHARE 449115 RECOVERY DEFERRED ENERGY SHARE 449120 Recover Def Ener Indlg SHARE 449130 Recover Def Ener St Lt SHARE 449140 Elec Prov For Refnd Lt SHARE 450000 Forfeited Discount-Late Charge SHARE 451000 Miscellaneous Service Revenues SHARE 451010 Misc Serv Chg SHARE 451020 Return Check Chg SHARE 451030 Misc Dmg Chg SHARE 451040 GS3 - TOU Surcharge SHARE 451045 GS2 Surcharge SHARE 451050 GS4 - TOU Surcharge SHARE 451055 Surcharges SHARE 451060 GS5T - Surcharge SHARE 451070 Administrative ChGS SHARE 451080 NSMO Initial Fee-Smart Opt Out SHARE 451085 NSMO Monthly Fee-Smart Opt Out SHARE 451091 Flexpay Monthly Fee SHARE 451100 Rev Optional Resdnt Srvc SHARE 451200 Rev Added Facilities SHARE 451300 Power Factor Rev SHARE 454000 Rental Income SHARE 454010 Rent - G.O.B. Electric SHARE 454020 Rev Rent Pedestals SHARE 454030 Rev Land Leases SHARE 456000 Other Elec Rev-CIAC Amort SHARE 456001 Other Elec Rev-Policy Adjust SHARE 456002 Other Electric Rev - Misc SHARE 456003 Retail Open Access Impact Fees SHARE 456004 Other Elec Rev-Impact Fee Amrt SHARE 456005 Other Elec Rev-Tampered Mtrs SHARE 456006 Other Elec Rev-Rate Correction SHARE 456007 Impact Fee Amrt--BTER SHARE 456008 Impact Fee - EEPR SHARE 456021 Impact Fee - BTER SHARE 456022 Impact Fee - DEAA Page 188 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 456023 Impact Fee - REPR SHARE 456024 Impact Fee - ML SHARE 456100 Rev Travel Office SHARE 456120 Schedule Sys Control Dispch SHARE 456121 Power Scheduling Service SHARE 456130 Distribution Demand Service SHARE 456160 Transmission Ancillary Service SHARE 456165 Transmission Revenues SHARE 456170 Wheeling SHARE 456175 Long-Term Transmission Wheelin SHARE 456180 Capacity SHARE 456185 Transmission Revenue TSA Def SHARE 480000 Residential Sales SHARE 480020 Resid LPG SHARE 481000 Commercial & Industrial Sales SHARE 481020 Commercial Comp SHARE 481030 Commercial LPG SHARE 481040 Lrg Comrcl Nat Gas SHARE 483000 Sales For Resale SHARE 487000 Forfeited Disc - Late Charges SHARE 488000 Misc Service Revenues SHARE 488010 Misc Serv Chg SHARE 488020 NSMO Initial Fee-Smart Opt Out SHARE 488025 NSMO Monthly Fee-Smart Opt Out SHARE 488030 MISC DAMAGE CHARGE SHARE 488041 Flexpay Extra Payment Fee SHARE 489300 Gas Transportation Revenues SHARE 493000 Rental Income Gas Property SHARE 495000 Other Gas Rev-CIAC Amort SHARE 495001 Other Gas Rev-Policy Adjust. SHARE 495002 Other Gas Rev-Misc SHARE 495003 Other Gas Rev-Softclose SHARE 495005 Other Gas Rev-Tampered Mtrs SHARE 495006 Other Gas Rev-Rate Corrections SHARE 496000 Provision for Refunds SHARE 496101 Prov for Refund-Gas-MEHC Cr. SHARE 500000 Steam Gen - Ops Supv & Eng SHARE 501000 Fuel Cost SHARE 501001 Valmy Unit #1 - Coal Burn SHARE 501002 Valmy Unit #2 - Coal Burn SHARE 501003 Valmy Unit #1 - Diesel Burn SHARE 501004 Valmy Unit #2 - Diesel Burn SHARE 501010 Fuel Handling Costs SHARE 502000 Steam Expenses SHARE 502002 Steam Expenses - Depr SHARE 502003 Steam Expenses - Int SHARE 502004 Steam Expenses - Oper Lease SHARE 503000 Steam from Other Sources SHARE 505000 Electric Expenses SHARE 506000 Misc Steam Power Exp SHARE 506010 Black Butte Buyout SHARE 507000 Rents SHARE 507002 Generation Steam Rents - Depr SHARE 507003 Generation Steam Rents - Int SHARE 507004 Gener Steam Rents - Oper Lease SHARE 510000 Maint Supervision & Eng SHARE 511000 Maint Structures SHARE 512000 Maint Boiler Plant SHARE 513000 Maintenance Electric Plant SHARE 514000 Maint Misc Steam Plant SHARE 546000 Other-Ops Supr & Eng SHARE 547000 Other-Fuel Exp SHARE 548000 Other-Generation Exp SHARE 549000 Other-Misc Pwr Generation Exp SHARE 549002 Other-Misc Pwr Gen Exp - Depr SHARE 549003 Other-Misc Pwr Gen Exp - Int SHARE 549004 Other-Misc Pwr Gen Exp-OperLea SHARE 550000 Rent Page 189 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 550001 Solar Array Rent SHARE 550002 Generation Other Rents - Depr SHARE 550003 Generation Other Rents - Int SHARE 550004 Gen Other Rents - Oper Lease SHARE 550022 Solar Array Rent - Depr SHARE 550033 Solar Array Rent - Int SHARE 550044 Solar Array Rent - Oper Lease SHARE 551000 Other-Maint Supr & Eng SHARE 552000 Other-Maint Structures SHARE 553000 Other-Maint Elect Plant SHARE 554000 Other-Maint Misc Elect Plant SHARE 554001 Solar Array Maintenance SHARE 555000 Purchased Power SHARE 555002 Purch Pwr - Variable Lease Pmt SHARE 555003 Purch Pwr-Rooftop Solar Excess SHARE 555005 Purchased Power-EIM SHARE 555010 Renewable Energy Credits SHARE 556000 Sys Control & Load Dispatching SHARE 557000 Other Expenses SHARE 557100 Fuel & PP Cost Diff - Resident SHARE 557101 Fuel & PP Cost Differ - Other SHARE 557102 Fuel & PP Cost Diff SHARE 557103 F&PP-Fuel Cost Refunds SHARE 557104 GreenEnergy Cost SHARE 557200 SEDP Costs amort - NP SHARE 557203 ML Res costs - NP SHARE 557204 ML Non Res costs - NP SHARE 557210 SEDP Costs amort - SP SHARE 560000 Trans-Ops Supr & Eng SHARE 561100 Load Dispatch - Reliablilty SHARE 561200 Load Dis-Monitor & Oper Transm SHARE 561300 Transmission Service & Schedul SHARE 561400 Sched, SC & Dispatch Svc EIM SHARE 561500 Reliability, Plan & Std Dev't SHARE 561600 Transmission Service Study SHARE 561800 Reliability Plan & Std Srv-RTO SHARE 562000 Trans-Station Expenses SHARE 562010 Trans-Station Exp Valmy 75/25 SHARE 562020 Trans-Station Exp Valmy 85/15 SHARE 563000 Trans-Overhead Line Exp SHARE 565000 Trans of Elect by Others SHARE 565005 Trans of Elect by Others -EIM SHARE 566000 Misc Transmission Expenses SHARE 567000 Trans - Rents SHARE 567002 Trans - Rents - Depr SHARE 567003 Trans - Rents - Int SHARE 567004 Trans - Rents - Oper Lease SHARE 568000 Trans-Maint Supr & Eng SHARE 569000 Trans-Maint Structures SHARE 570000 Trans-Maint of Station Equip SHARE 570010 Trans-Maint Stat Eq JT 75/25 SHARE 570020 Trans-Maint Stat Eq JT 85/15 SHARE 570030 Trans-Maint Stat Eq JT SHARE 571000 Trans-Maint Overhead Lines SHARE 573000 Trans-Maint of Misc Plant SHARE 580000 Distr-Ops Supr & Eng SHARE 581000 Dist-Load Dispatching SHARE 582000 Dist-Station Expenses SHARE 583000 Dist-Overhead Line Exp SHARE 584000 Dist-Underground Line Exp SHARE 585000 Dist-Street Light & Signal Exp SHARE 586000 Dist-Meter Expense SHARE 587000 Dist-Customer Install Exp SHARE 588000 Dist-Misc Expense SHARE 589000 Dist - Rents SHARE 589002 Dist - Rents - Depr SHARE 589003 Dist - Rents - Int SHARE 589004 Dist - Rents - Oper Lease Page 190 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 590000 Dist-Maint Supr & Eng SHARE 591000 Dist-Maint Structures SHARE 592000 Dist-Maint of Station Equip SHARE 593000 Dist-Maint Overhead Lines SHARE 594000 Dist-Maint Underground Lines SHARE 595000 Dist-Maint Line Transformers SHARE 596000 Dist-Maint Street Lighting SHARE 597000 Dist-Maintenance Of Meters SHARE 598000 Maint Misc Distribution Plant SHARE 728000 LPG Expense SHARE 803000 Gas Trans Line Purchases SHARE 804000 City Gate Purchases SHARE 804100 Liquefied Natural Gas Purchase SHARE 805100 Energy Cost Adjustment-Nat Gas SHARE 805105 Energy Cost Adjustment-LPG SHARE 807000 Purchased Gas Expense SHARE 813000 Other Gas Supply Exp SHARE 870000 Distr Ops-Supr & Eng SHARE 874000 Distr Ops-Mains & Services SHARE 878000 Distr Ops-Meter/House Reg Exp SHARE 879000 Distr Ops-Customer Install Exp SHARE 880000 Other Distr Expenses SHARE 881000 Rents SHARE 887000 Distr Maint-Mains SHARE 888000 Maint of Compressor Equip SHARE 889000 Maint of Measuring & Reg Equip SHARE 892000 Maint of Services SHARE 893000 Maint of Meters & House Reg SHARE 901000 Supervision of Cust Accounts SHARE 902000 Meter Reading Expense SHARE 903000 Customer Records & Collec Exp SHARE 904000 Uncollectable Accounts SHARE 905000 Misc Customer Accounts Expense SHARE 907000 Supervision Cust Informational SHARE 908000 Customer Assistance Expenses SHARE 908005 EE Base - Misc SHARE 908010 EEP Base SHARE 908020 EEP - Deferral SHARE 908030 EEP-Amortization SHARE 909000 Informational Advertising Exp SHARE 910000 Misc Cus Svc & Info Exp SHARE 911000 Supervision of Sales SHARE 912000 Demonstrating & Selling Exp SHARE 920000 Admin & Gen Exp SHARE 920001 LTIP Liability Expense SHARE 921000 Office Supplies & Expenses SHARE 921002 Office Supplies & Exp - Depr SHARE 921003 Office Supplies & Exp - Inter SHARE 921004 Office Sup & Exp - Oper Lease SHARE 922000 Admin Exp Transferred Credit SHARE 923000 Outside Services Employed SHARE 923010 Coal Contract Renegotiation Sv SHARE 923030 Outside Services (affiliates) SHARE 923998 Intercompany Charges - Labor SHARE 923999 Intercompany Charges SHARE 924000 Property Insurance SHARE 925000 Injuries & Damages SHARE 926010 Pensions & OPEB SHARE 926020 Other Benefits SHARE 926030 Emp Ben Transferred SHARE 926031 Other Ben Transferred SHARE 926040 Outside Svcs Benefits Exp SHARE 926050 Pension - Non-Service Costs SHARE 928000 Regulatory Commission Expenses SHARE 928004 Regulat CommissExp-Oper Lease SHARE 929000 Duplicate Charges Credit SHARE 930100 General Advertising Expense SHARE 930200 Misc General Expense Page 191 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 931000 Rents SHARE 931002 Rents - Depr SHARE 931003 Rents - Int SHARE 931004 Rents - Oper Lease SHARE 931997 Rents - GAAP Adj Depr SHARE 931998 Rents - GAAP Adj Int SHARE 931999 Rents - GAAP Adj Contra SHARE 935000 Maintenance General Plant SHARE CON418 Current Year Equity Earnings SHARE CON433 Current Year P&L SHARE 107107 Cwip Unclassified Charges SHARE 107300 Cwip Ratebase SHARE 107303 Cwip Misc Intangible Plant SHARE 107309 Cwip Const Costs Billable Oth SHARE 107310 Cwip Land & Land Rights SHARE 107311 Cwip Structures & Land Improve SHARE 107312 Cwip Boiler Plant Equipment SHARE 107314 Cwip Turbogenerator Units SHARE 107315 Cwip Accessory Elec Equipment SHARE 107316 Cwip Misc Power Equipment SHARE 107341 Cwip Structures & Improvements SHARE 107342 Cwip Fuel Holders SHARE 107344 Cwip Generators-G T & Diesel SHARE 107345 Cwip Accessory Elec Equipment SHARE 107346 Misc. Power Plant Equipment SHARE 107350 Cwip Land & Land Rights SHARE 107352 Cwip Structures & Improvements SHARE 107353 Cwip Station Equipment SHARE 107354 Cwip Towers & Fixtures SHARE 107355 Cwip Poles & Fixtures SHARE 107356 Cwip Overhead Cond & Devices SHARE 107357 Cwip Underground Conduit SHARE 107358 Cwip Underground Cond & Device SHARE 107359 Cwip Roads & Trails SHARE 107360 Cwip Land & Land Rights SHARE 107361 Cwip Structures & Improvements SHARE 107362 Cwip Station Equipment SHARE 107364 Cwip Poles Towers & Fixtures SHARE 107365 BEST -OH Conductors & devices SHARE 107366 Cwip Underground Conduit SHARE 107367 UG Conductor & Devices SHARE 107368 Cwip Line Transformers SHARE 107369 Cwip Services SHARE 107370 Cwip Meters SHARE 107371 Cwip Inst On Cust Premises SHARE 107372 Cwip Leased Prop On Cust Prop SHARE 107373 Cwip St Lighting Signal System SHARE 107374 Gas Dist Rights - Maximo SHARE 107375 Gas-Struct & Impr-Distr - Maxi SHARE 107376 Gas Distribution Mains- Maximo SHARE 107377 Compressor Station Equip - Max SHARE 107378 Gas Dist Meas&Reg Sta Eq - Max SHARE 107379 M&R Sta Eq Cty Gate Ck- Maximo SHARE 107380 Gas Dist Services - Maximo SHARE 107381 Gas Dist Meters - Maximo SHARE 107382 Gas Dist Meter Installs-Max SHARE 107383 Gas Dist House Regulator - Max SHARE 107386 Lng Facility Of Cust Prm - Max SHARE 107387 Gas Dist Other Equipment-Max SHARE 107389 Cwip Land & Land Rights SHARE 107390 Cwip Structures & Improvements SHARE 107391 Cwip Office Furn & Equip SHARE 107392 Cwip Transportation Equipment SHARE 107393 Cwip Stores Equipment SHARE 107394 Cwip Tools Shop & Garage Equip SHARE 107395 Cwip Laboratory Equipment SHARE 107396 Cwip Power Operated Equipment SHARE 107397 Cwip Communication Equipment Page 192 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 107398 Cwip Miscellaneous Equipment SHARE 107400 Cwip Misc Dist Indirect Costs SHARE 107419 Afudc Equity-Cwip SHARE 107432 Afudc Debt-Cwip SHARE 107500 Safety Costs Rg4 SHARE 107600 Quality Control Rg4 SHARE 107700 Common Facility Substation SHARE 108110 Retirement WIP Estimates SHARE 108302 Intangible Plant-Franchise SHARE 108303 Intangible Software SHARE 108310 Steam Prod - Land & Land Right SHARE 108311 Steam Prod - Structures & Impr SHARE 108312 Steam Prod - Boiler Plant Equi SHARE 108314 Steam Prod - Turbogenerator Un SHARE 108315 Steam Prod - Accessory Electri SHARE 108316 Steam Prod - Misc Pwr Plant Eq SHARE 108340 Steam Prod-Land & Land Right SHARE 108341 Other Prod - Structures & Impr SHARE 108342 Other Prod - Fuel Holders SHARE 108343 Oth Prd Prime Movers SHARE 108344 Other Prod - Generators SHARE 108345 Other Prod - Accessory Electr SHARE 108346 Other Prod - Misc Pwr Plnt Equ SHARE 108352 Trans Plnt - Structures & Impr SHARE 108353 Trans Plnt - Station Equipment SHARE 108354 Trans Plnt - Towers & Fixtures SHARE 108355 Trans Plnt - Poles & Fixtures SHARE 108356 Trans Plnt - O/H Conductor & D SHARE 108357 Trans Plnt - Underground Condu SHARE 108358 Trans Plnt - Underground Condu SHARE 108359 Trans Plnt - Roads & Trails SHARE 108360 Distr - Land & Land Rights SHARE 108361 Distr - Structures & Improveme SHARE 108362 Distr - Station Equipment SHARE 108364 Distr - Poles Towers Fixtures SHARE 108365 Distr - Overhead Cond & Device SHARE 108366 Distr - Underground Conduit SHARE 108367 Distr - Underground Cond & Dev SHARE 108368 Distr - Line Transformers SHARE 108369 Distr - Services SHARE 108370 Distr - Meters SHARE 108371 Distr - Installs on Cust Premi SHARE 108372 Distr - Leased Prop on Cust Pr SHARE 108373 Distr - Street Lights SHARE 108374 Gas Distr - Rights SHARE 108375 Gas Distr - Structures & Impro SHARE 108376 Gas Distr - Mains SHARE 108377 Gas Distr - Compressor Station SHARE 108378 Gas Distr - Measure & Reg Stat SHARE 108379 Gas Distr - Meas & Reg at City SHARE 108380 Gas Distr - Services SHARE 108381 Gas Distr - Meters SHARE 108382 Gas Distr - Meter Installs SHARE 108383 Gas Distr - House Regulator SHARE 108386 LNG Facility SHARE 108387 Gas Distr - Other Equipment SHARE 108389 Gen Plnt - Land & Land Rights SHARE 108390 Gen Plnt - Structures & Improv SHARE 108391 Gen Plnt - Office Furniture Eq SHARE 108392 Gen Plnt - Transportation Equi SHARE 108393 Gen Plnt - Stores Equipment SHARE 108394 Gen Plnt - Tools Shop & Garage SHARE 108395 Gen Plnt - Laboratory Equipmen SHARE 108396 Gen Plnt - Power Operated Equi SHARE 108397 Gen Plnt - Communication Equip SHARE 108398 Gen Plnt - Miscellaneous Equip SHARE 301001 Intangible Plant-Organization SHARE 302001 Intangible Plant-Franch/cnsnt Page 193 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 303000 Intangible Software SHARE 303002 Intangible-Environmental SHARE 310000 Tracy Prd/Wtr So Supp Rights SHARE 310001 Tracy/Wtr So Supp Land SHARE 310011 Steam Prod Land Valmy SHARE 310021 Steam Prod Land Valmy Ii SHARE 310022 Rate Case Adj Valmy Ii SHARE 310030 Ft Churchill - Land SHARE 311000 Tracy/Wtr So Supp Struct & Imp SHARE 311001 Tracy #1-Struct & Imprvt SHARE 311002 Tracy #2-Struct & Imprvt SHARE 311003 Tracy #3-Struct & Imprvt SHARE 311011 Struct & Improv Valmy SHARE 311021 Struct & Improv Valmy Ii SHARE 311022 Rate Case Adj Valmy Ii SHARE 311030 Ft Church Cmn-Struct/Imp SHARE 311031 Ft Church #1-Struct/Imp SHARE 311032 Ft Church #2-Struct/Imp SHARE 311040 Wtr S Supp Str&Imp Cbc SHARE 312000 Tracy Boiler/Wtr SS Col Imp Rs SHARE 312001 Tracy #1-Boiler Plt Eqpt SHARE 312002 Tracy #2-Boiler Plt Eqpt SHARE 312003 Tracy #3-Boiler Plt Eqpt SHARE 312011 Boiler Plt Equip Valmy SHARE 312021 Boiler Plt Equip Valmyii SHARE 312022 Rate Case Adj Valmy Ii SHARE 312030 Ft Church Cmn-Boiler Plt SHARE 312031 Ft Church #1-Boiler Plnt SHARE 312032 Ft Church #2-Boiler Plnt SHARE 313000 Wtr So Supp Lake&Ot Intk SHARE 313025 Hydro Systems SHARE 313040 Wtr S Supp Intake Cb C SHARE 314000 Tracy Turbogen/Wtr ss Wls/Spg SHARE 314001 Tracy #1-Turbogenratr Eq SHARE 314002 Tracy #2-Turbogenratr Eq SHARE 314003 Tracy #3-Turbogenratr Eq SHARE 314011 Turbogen Units Valmy SHARE 314021 Turbogen Units Valmy Ii SHARE 314022 Rate Case Adj Valmy Ii SHARE 314030 Ft Church Cmn-Turbogn Eq SHARE 314031 Ft Church #1-Turbogn Eq SHARE 314032 Ft Church #2-Turbogn Eq SHARE 315000 Tracy Access Elec Equip SHARE 315001 Tracy #1-Acces Elect Eq SHARE 315002 Tracy #2-Acces Elect Eq SHARE 315003 Tracy #3-Acces Elect Eq SHARE 315011 Acces Elect Equip Valmy SHARE 315021 Acces Elect Equip Val Ii SHARE 315022 Rate Case Adj Valmy Ii SHARE 315030 Ft Church Cmn-Acc Elect SHARE 315031 Ft Church #1-Acc Elect SHARE 315032 Ft Church #2-Acc Elect SHARE 316000 Tracy M Prd Equip/ Wt SS Mains SHARE 316001 Tracy #1-Misc Pwr Plt Eq SHARE 316002 Tracy #2-Misc Pwr Plt Eq SHARE 316003 Tracy #3-Misc Pwr Plt Eq SHARE 316011 Misc Pwp Plt Equip Valmy SHARE 316021 Misc Pwp Plt Equip Valii SHARE 316022 Rate Case Adj Valmy Ii SHARE 316030 Ft Church Cmn-Misc Pwr SHARE 316031 Ft Church #1-Misc Pwr Pl SHARE 316032 Ft Church #2-Misc Pwr Pl SHARE 316040 Wtr S Spply Mains Cb C SHARE 316041 Wtr S Supp Mains Cb 1 SHARE 316042 Wtr S Supp Mains Cb 2 SHARE 321000 Wtr Pump Strcts&Improvmt SHARE 321041 Wtr E Pump Str&Imp Cb1 SHARE 321042 Wtr E Pump Str&Imp Cb2 Page 194 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 325000 Wtr Pump Elec Pump Equip SHARE 325041 Wtr E Pump Equip Cb 1 SHARE 325042 Wtr E Pump Equip Cb 2 SHARE 330000 Hydro/Wtr Treat Land Rights SHARE 330001 Hydra/Wtr Treat Land SHARE 331000 El Hyd Prd/Wtr Treat Strct&Imp SHARE 331007 Cwip Prop Tax-Chlk Blu SHARE 331041 Wtr Trmt Struc&Imp Cb1 SHARE 331042 Wtr Trmt Struc&Imp Cb2 SHARE 332000 El Hyd Resvr&Dam/Wtr Trt Equip SHARE 332041 Wtr Trmt Equipment Cb1 SHARE 332042 Wtr Trmt Equipment Cb2 SHARE 333000 Hydra Turb&Gen SHARE 334000 Hydra Access Equip SHARE 335000 Hydra Misc Equip SHARE 336000 Hydra Rds Rr&Brdg SHARE 340000 Oth Prod Rts/Wtr T&D Rights SHARE 340001 Oth Prd/ Wtr T&D Land SHARE 340009 Oth Prod Land-Pin Cc SHARE 341000 Oth Prd/Wtr T&D Str&Imp SHARE 341007 Cwip Prop Tax-Pinon Pi SHARE 341009 Oth Prod Strc-Pin Cc SHARE 341010 Oth Prd S/I SHARE 341020 Oth Prd S/I Nv Otr-Ct SHARE 341041 Wtr T&D Struc&Impr Cb1 SHARE 341042 Wtr T&D Struc&Impr Cb2 SHARE 342000 Oth Prd Fl Hdr/W T&D Res/Stndp SHARE 342008 Oth Prd Fuel Hldr-Gas SHARE 342009 Oth Fuel Hldr-Pin Cc SHARE 342010 Oth Prd Fuel hldr SHARE 342020 Oth Prd Fuelhldr Nvot SHARE 342041 Wtr T&D Rsv&Stdpip Cb1 SHARE 342042 Wtr T&D Rsv&Stdpip Cb2 SHARE 343000 Oth Prd Prime Mvrs/Wtr TD Main SHARE 343007 Cwip Property Taxes SHARE 343009 Oth Prd Prm Mvr-Pin Cc SHARE 343020 Oth Prd Prime Movers SHARE 343041 Wtr T&D Mains Cb 1 SHARE 343042 Wtr T&D Mains Cb 2 SHARE 344000 Oth Prd Generator SHARE 344009 Oth Prd Gen-Pin Com Cy SHARE 344010 Oth Prd Gen SHARE 344020 Oth Prd Gen Nv Otr-Ct SHARE 345000 Oth Prd Acces Eq/Wtr TD Svcs SHARE 345009 Oth Prd Acc Eq-Pin Cc SHARE 345010 Oth Prd Acces Eq SHARE 345020 Oth Prd Access Eq Nvot SHARE 346000 Oth Prd Msc PP Eq/Wtr TD Mtrs SHARE 346002 Meters-Rsdtl-New SHARE 346003 Meters-Rsdntl-Retrofit SHARE 346004 Meters-Non-Rsdtl-New SHARE 346005 Meter-Non Rsdtl-Retrofit SHARE 346009 Oth Prd Misc Pwr-Pp Cc SHARE 346020 Oth Prd Msc Pwr Plt-Ct SHARE 347000 Wtr T&D Meter Instal SHARE 347002 Meters-Install-Rsdtl-New SHARE 347003 Meter Install-Rsdt Retro SHARE 347004 Meters-Instl-Non Rsd New SHARE 347005 Meter Instl Nonrsd Retro SHARE 348000 Wtr T&D Hydrants SHARE 350000 Transm Lnd Rts SHARE 350001 Transm Land SHARE 350011 Trans Land Valmy SHARE 350040 Trnsm Land/Row 5Yr Sur SHARE 350050 Trns Rt F Way-10Yr Sur SHARE 350060 Trnsm Land-15Yr Surchg SHARE 350075 Trnsm Land Alturas SHARE 352000 El Transm Strct&Imp Page 195 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 352011 Trnsm Stct&Imp Valmy SHARE 352021 Trans Struct&Imp Valmy 2 SHARE 352075 Trnsm Str&Impv Alturas SHARE 353000 El Transm Station Eq SHARE 353011 Station Equipment Valmy SHARE 353021 Trans Subst Equip Valmy2 SHARE 353022 Rate Case Adj Valmy Ii SHARE 353040 Trns Statn Eq-5 Yr Sur SHARE 353050 Trns Statn Eq-10Yr Sur SHARE 353055 Trans Stat Eq 10Yr-Bpa SHARE 353060 Trns Statn Eq-15Yr Sur SHARE 353075 Trnsm Stat Eq Alturas SHARE 354000 Towers And Fixtures SHARE 354050 Trns Twrs&Fix-10Yr Sur SHARE 354075 Trns Towers&Fix Alturas SHARE 355000 El Transm Poles&Fixt SHARE 355007 Cwip Property Taxes SHARE 355040 Trns Pole&Fix-5 Yr Sur SHARE 355050 Trn Pole Fix-10Yr SHARE 355055 Trans Pole&Fix10Yr-Bpa SHARE 355060 Trns Pole&Fix-15Yr Sur SHARE 355075 Trnsm Poles&Fix Alturas SHARE 356000 Trnsm Ovhd Cond SHARE 356007 Cwip Property Taxes SHARE 356040 Trns O/H Cond-5 Yr SHARE 356050 Trn O/H Cond-10Yr SHARE 356055 Trans Ovhdcond10Yr-Bpa SHARE 356060 Trns O/H Cond-15Yr Sur SHARE 356075 Trnsm Ovhd Cond Alt SHARE 357000 Trns U G Conduit SHARE 358000 Trns U G Condtors&Devc SHARE 359000 El Transm Rds&Trails SHARE 360000 Dist Lnd Rts SHARE 360001 Dist Land SHARE 360040 Old Trans Rw 5Yr Sur SHARE 360050 Old Trans Rw 10Yr Sur SHARE 360060 Old Trans Rw 15Yr Sur SHARE 360070 Old Transmission Rw SHARE 361000 El Dist Strcts&Impr SHARE 361040 Struct&Imp 5 Yr Sur SHARE 361050 Struct&Imp 10Yr Sur SHARE 361060 Struct&Imp 15Yr Sur SHARE 361070 Old Trans Struct&Imp SHARE 362000 El Dist Station Eqpt SHARE 362040 Dist Sta Equip 5Yr Sur SHARE 362050 Dist Statn Eq-10Yr Sur SHARE 362060 Sub Sta 15 Yr Sur SHARE 362070 Old Trans Sub Sta SHARE 364000 El Dist Poles & Fixts SHARE 364007 Cwip Property Taxes SHARE 364040 Poles 5 Yr Sur SHARE 364050 Poles 10 Yr Sur SHARE 364060 Poles 15 Yr Sur SHARE 364070 Old Trans Poles SHARE 365000 Dist Ovhd Cond/Gas Trn Lnd Rts SHARE 365001 Gas Transmission Land SHARE 365007 Cwip Property Taxes SHARE 365040 Dist Ovhd Cond 5Yr Sur SHARE 365050 Conductor 10Yr Sur SHARE 365060 Conductor 15Yr Sur SHARE 365070 Old Trans Conductor SHARE 366000 Dist Ug Cnduit/Gas Struct &Imp SHARE 367000 Dist Ug Cond&Dev/Gas Tr Mains SHARE 368000 Dist Line Xmfr/Gas Tr Comp Eqp SHARE 368007 Cwip Property Taxes SHARE 369000 Trnsm M&R Station Eqip SHARE 369002 O/H Dist Serv SHARE 369003 U/G Dist Serv Page 196 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE 370000 El Dist Meters SHARE 371000 Instl On Cust Prem SHARE 371099 Instl On Cust Prem SHARE 372000 Leased Prop on Cust Prop SHARE 373000 Street Lights SHARE 374000 Gas Dist Rights SHARE 374001 Gas Dist Land&Land Right SHARE 375000 Gas-Struct & Impr-Distr SHARE 376000 Gas Distribution Mains SHARE 376001 Gas Mains Encroachments SHARE 376007 Cwip Property Taxes SHARE 377000 Compressor Station Equip SHARE 378000 Gas Dist Meas&Reg Sta Eq SHARE 379000 M&R Sta Eq Cty Gate Ck SHARE 380000 Gas Dist Services SHARE 381000 Gas Dist Meters SHARE 382000 Gas Dist Meter Installs SHARE 383000 Gas Dist House Regulator SHARE 386000 Lng Facility Of Cust Prm SHARE 387000 Gas Dist Other Equipment SHARE 389000 Gen Prop Land & Land Rights SHARE 389001 General Land&Land Rts SHARE 390000 General Structures & Improvmnt SHARE 391000 General Furniture & Equip SHARE 391010 General Computer Equip SHARE 391020 El Escc Computer/Wtr Scada Sys SHARE 392000 Close Rwip - Common 1285 SHARE 392002 Transportation Grp1 SHARE 392003 Transportation Grp2 SHARE 392004 Transportation Grp3 SHARE 392005 Transportation Grp4 SHARE 393000 General Stores Equipment SHARE 394000 General Shop/Garage Equip SHARE 395000 General Laboratory Equip SHARE 396000 General Power Oper Equipment SHARE 397000 General Communication Equip SHARE 397050 Gn Plt Com Eq-10Yr Sur SHARE 397075 Gn Pt Comm Eq Alturas SHARE 398000 General Misc. Equipment SHARE BLLA01 Interco L01 Allocation Rates SHARE BLLA05 Interco L05 Allocation Rates SHARE BLLA06 Interco L06 Allocation Rates SHARE BLLAGP Interco Gross Plant Alloc Rate SHARE BUYRLD Buyer Load Percentage SHARE CMP200 Composite brkdn - product 200 SHARE CMP210 Composite brkdn - product 210 SHARE CMP220 Composite brkdn - product 220 SHARE CMP300 Composite brkdn - product 300 SHARE CMP400 Composite brkdn - product 400 SHARE CMP500 Composite brkdn - product 500 SHARE CMP600 Composite brkdn - product 600 SHARE CMP750 Composite brkdn - product 750 SHARE CMPUSE Company Use SHARE CMPUSG Therms - Company Use SHARE CNT440 Customers - Residential SHARE CNT442 Customers - Commercial SHARE CNT444 Customers-Pub & Hgway Ligt SHARE CNT445 Customers-Sales to PubAuth SHARE CNT447 Customers-Sales for Resale SHARE CNTCM1 Gas Cust- Lrg Comm SHARE CNTCM2 Gas Cust- Comm Compressed SHARE CNTCM3 Gas Cust- Lrg Comm Space Heat SHARE CNTG3I Customers - GS-3 TOU INT SHARE CNTG3T Customers - GS-3 TOU SHARE CNTG3Y Customers-Lrg Comm YTD SHARE CNTG4T Customers-GS4 TOU SHARE CNTG5T Customers - GS-5t SHARE CNTGS3 Customers - GS-3 TOU INT Page 197 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE CNTIND Gas Cust- Comm General SHARE CNTIRM Customers - Irrig metered SHARE CNTIRU Customers - Irrig unmetered SHARE CNTLGC Customers-LPG Commercial SHARE CNTLGR Customers-LPG Residential SHARE CNTO2T Customers - OGS-2 TOU SHARE CNTOGS Customers - OGS-1 TOU SHARE CNTOLC Customers - OLS CA SHARE CNTOTH Customers Com'l Lg Calif SHARE CNTPUB Customers - Public SHARE CNTRS1 Customers- Res General SHARE CNTRS2 Customers- Res Space Heat SHARE CNTRSL Customers-Resale SHARE CNTUNT No. of Dwelling Units SHARE CNTVBT Customers-VBST SHARE CNTWP1 Customers - Commercial WP SHARE CNTWTC Customers - Commercial SHARE COALEX Fuel Exp - Coal SHARE COUNTS Customer Counts SHARE CST200 Customer brkdn - product 200 SHARE CST220 Customer brkdn - product 220 SHARE CST300 Customer brkdn - product 300 SHARE CST750 Customer brkdn - product 750 SHARE DD-CDD Cooling Degree Days SHARE DD-HDD Heating Degree Days SHARE DDCNOR Normal Cooling Degree Days SHARE DDHNOR Normal Heating Degree Days SHARE DSCRYC Demand Side Carry Chrg Rate SHARE DSMISC Demand Side Misc Rate SHARE EMPCNT Employee Count SHARE EQPROD EQPROD SHARE GASEXP Fuel Expense - Gas SHARE GEN501 Generation Statistic 501 SHARE GEN547 Generation Stats 547 SHARE GEN548 Generation Statistic 548 SHARE GN501A Burn Stats Gas SHARE GN501B Burn Stats Fuel Oil SHARE GN501C Burn Stats Diesel SHARE GN501D Burn Stats Coal SHARE GN547A Burn Stats Gas SHARE GN547B Burn Stats Fuel Oil SHARE GN547C Burn Stats Diesel SHARE JPWT01 Western Trans Overhd Functions SHARE JPWT02 Western Trans Payroll SHARE JPWT03 Western Trans Overhead Rate SHARE JVP512 Partner split - Western Trans SHARE JVPR4N RG #4 Prtnr Splt (Non-Water) SHARE JVPR4W RG #4 Prtnr Splt (Water) SHARE JVPRCN RG Cmn Prtnr Splt (Non-Wtr) SHARE JVPRCW RG Cmn Prtnr Splt (Water) SHARE KWDEMD KW - Demand SHARE KWH440 KWH Sales Residential SHARE KWH442 Sales Comm Small CA SHARE KWH444 Sales Street Lights CA SHARE KWH445 KWH-Sales to Pub Auth SHARE KWH447 KWH-Sales for Resale SHARE KWHA3S Sales A-3 SHARE KWHCMP KWH Company Use SHARE KWHDOS KWH-Distribution Only Ser SHARE KWHECN Sales Economy Energy SHARE KWHFRM Sales Firm NV & CA SHARE KWHFSS Sales Sm Comm FSS SHARE KWHG3T Sales GS-3 TOU SHARE KWHG5T Sales GS5t SHARE KWHGS3 Sales GS-3 TOU INT SHARE KWHGS4 Sales GS-4 TOU SHARE KWHGSS Sales-GS1,GS2,IS1,IS2,OLS SHARE KWHOGS Sales OGS-1 TOU Page 198 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE KWHPP0 Purchsed Power Stats SHARE KWHPP2 Purchased Power Stats 555002 SHARE KWHPP3 Rooftop Solar Purchase Stats SHARE KWHPP5 Purchsed Power EIM Stats SHARE KWHRS1 Sales Residential SHARE KWHRS2 Sales for Resale SHARE KWHRSU Sales for Resale Unbilled SHARE KWHTU1 Sales OGS-2 TOU SHARE KWHTU2 Sales GS-2 TOU SHARE KWHUB1 KWH-U/B Residential-Calif SHARE KWHUB2 KWH-U/B Cm'l Small-Calif SHARE KWHUB3 KWH-U/B Com'l LG-Calif SHARE KWHUB4 Comm/Ind Opt TOU Unbilled SHARE KWHUB5 Lrg Comm Int Unbilled SHARE KWHUB6 OGS-1 TOU Unbilled SHARE KWHUB7 GS-4 Unbilled SHARE KWHUB8 GS-5t Unbilled SHARE KWHWNX Weather Normalized KWH SHARE KWHWP1 Sales Comm Small WP SHARE KWHXXX Banner KWH SHARE LBA512 Payroll Tax Rate - Jnt Prjcts SHARE LBB512 Workers Comp Rate - Jnt Prjcts SHARE LBBASC Capital Labor Base SHARE LBBASE Expense Labor Base SHARE LBC512 P&B rate - Jnt Prjcts SHARE LBD512 O&M / A&G Rate - Jnt Prjcts SHARE LBE512 Sick/Vac/Hlday Rate Jnt Prjcts SHARE LBF512 Labor Overhead -WTrans SHARE LBG512 Stip Load SHARE LBH512 JP Pension & Benefits Ld SHARE LBONPD NonProd OH Rate SHARE LBOOBN Benefits OH Rate SHARE LBOPEN Pension OH Rate SHARE LBOPRF Perf Pay OH Rate SHARE LBOPTX Payroll Tax OH Rate SHARE LBOVAC Vacation OH Rate SHARE LBR001 Cap Labor % - all labor RTs SHARE LBR002 Cap Labor % - Straight time RT SHARE LBR003 Capitalized PR Tax Clearing SHARE LBR004 Capitalized Pension Expense SHARE LBR005 Capitalized Workers Comp Exp SHARE LBR006 Capitalized Modified Bus Tax % SHARE LOADEN Load (MWH) Elec North SHARE LOADES Load (MWH) Elec South SHARE LOADGN Load (Therms) Gas North SHARE LOHACC Labor OH Accrual Rate SHARE LPGCOM LPG Therms - Commercial SHARE LPGRES LPG Therms - Residential SHARE METERS Meters in Service SHARE MGLCOM MGALS - Comm Metered SHARE MGLIRR MGALS - Irrig Metered SHARE MGLRES MGALS - Res Metered SHARE MGLRSL MGALS - Resale SHARE MLGALS Banner Millions of Gallons SHARE MTR200 Meter brkdn - product 200 SHARE MTR220 Meter brkdn - product 220 SHARE MTR300 Meter brkdn - product 300 SHARE MTR750 Meter brkdn - product 750 SHARE MWH442 Sales - GS2 TOU SHARE OILEXP Fuel Exp Oil SHARE PAGEDT Pager Duty Value SHARE PAY200 Op payroll brkdn - product 200 SHARE PAY210 Op payroll brkdn - product 210 SHARE PAY220 Op payroll brkdn - product 220 SHARE PAY300 Op payroll brkdn - product 300 SHARE PAY400 Op payroll brkdn - product 400 SHARE PAY500 Op payroll brkdn - product 500 SHARE PAY600 Op payroll brkdn - product 600 Page 199 of 316 FERC Acct 20-06XXX; MDR 018E Attach 01 SetID Account Descr SHARE PAY750 Op payroll brkdn - product 750 SHARE PAY999 Payroll Accrual Percentage SHARE PDTY_R Pager Duty Spread Rate SHARE PLA210 Adj plant brkdn A - prod 210 SHARE PLA220 Adj plant brkdn A - prod 220 SHARE PLA750 Adj plant brkdn A - prod 750 SHARE PLB210 Adj plant brkdn B - prod 210 SHARE PLB220 Adj plant brkdn B - prod 220 SHARE PLB750 Adj plant brkdn B - prod 750 SHARE PRFREQ Preferred Dividend Requirement SHARE RESPER Reserve % for Uncollectable SHARE SPJPLD Special Project Purch OH SHARE STORES Stores Overhead Rates SHARE STT999 Offset Stat Account SHARE THERMC Therms - Company Use SHARE THERMS Banner - Therms SHARE THMBTU Gas Average BTU - Stan Press SHARE THMCCM Therms - Commercial Compressed SHARE THMCFL Therms - Compressor Fuel SHARE THMCM1 Therms-Comm & Ind General SHARE THMCM2 Therms-Comm Space Heat SHARE THMCM3 Therms-Comm & Ind Gen Unbilled SHARE THMCM4 Therms-Comm Space Heat Unbille SHARE THMCM5 Therms-Large Comm Unbilled SHARE THMCNG Therms-Large Comm SHARE THMIMB Therms - Imbalance SHARE THMINJ Therms-Storage Injection SHARE THMLPG Therms-LPG Sendout SHARE THMOTR Therms - Nat Gas Other SHARE THMRS1 Therms-Res General SHARE THMRS2 Therms-Res Space Heat SHARE THMRS3 Therms-Res General Unbilled SHARE THMRS4 Therms-Res Space Heat Unbilled SHARE THMRSL Therms-Purch for Resale SHARE THMSFR Therms - Sales for Resale SHARE THMTRN Therms-Transportation Service SHARE THMVBT Sales-VBST SHARE THMWDR Therms-Storage Withdrawal SHARE THMXFR Therm xfer to Electric SHARE THRMWN Weather Normalized THERMS SHARE TRSONL Transmission ONLine Split Rate SHARE UNBPEN Unbilled Percentage Elec North SHARE UNBPES Unbilled Percentage Elec South SHARE UNBPGN Unbilled Percentage Gas North SHARE VEH001 Departmental Vehicle Charge SHARE VLM32 Rates for Valmy Billed 32 SHARE VLMCOL Valmy Coal Inv - Tons SHARE WTRAPR Precipitation-actual SHARE WTRDS1 Mgals Minimum Daily Distr SHARE WTRDS2 Mgals Maximum Daily Distr SHARE WTRDS3 Mgals YTD Maximum Daily Distr SHARE WTRIDL Mgals Idlewild SHARE WTRNPR Precipitation-normal SHARE WTRWEL Water M Gallons-Wells
Page 200 of 316 Resource Type 20-06XXX; MDR 018E Attach 01 Res Type Descr 10 Regular Pay 11 Overtime 12 Other Pay 13 Payroll Accrual 30 Budgeted OH Rate 31 OH Rate Variance 32 Overhead - Admin & General 33 Overhead - Project Supervision 40 Outside Services Employed 50 Stock Materials 51 Non-Inventory Goods 52 Overhead - Materials 53 Overhead - Purchasing 54 Purchased Goods - No Overhead 55 Purchased Goods - Low 56 Purchased Goods - High 59 Stock Material Returns 60 Allocated Transportation 70 Other Vouchers 75 Travel Meals and Lodging 80 Afudc 81 Other 82 Accruals-avoids AFUDC adder 85 Ciac 86 Non Taxable Ciac 90 Revenues 97 Prior Period Adjustments 98 Plant Additions 99 SPR Equity Allocation
Page 201 of 316 Resource Category 20-06XXX; MDR 018E Attach 01 Category Descr C101 Steam Gen - Circ Water/Cooling C102 Steam Gen - Boiler Plant C104 Steam Gen-Other Electrical/DCS C105 Steam Gen - Misc Steam C106 Steam Gen - Fuel Handling C108 Steam Gen - Integrated C110 Steam Gen-Scrub/Bag/Dust/Stack C111 Steam Gen - Water Supply C112 Steam Gen - Bldg Improvements C113 Steam Gen - Water Treat System C114 Fuel Clearing C115 Steam Gen - Sewage System C116 Steam Gen - Ponds C117 Steam Gen-Fire Protect System C118 Steam-Property Improvements C119 Steam Gen - Pulverizer/Mills C120 Steam-Ash Systems C121 Steam-Feed Water Systems C122 Steam-Air Preheat/FD Fans C123 Steam Gen - Fuel equipment C124 Steam-St Generator/HRSG/Duct B C125 Steam-Condensers C126 Steam-Cooling Systems C127 Steam-Turbine/Generator C128 Steam-RCC (Brine Concentrator) C129 Steam Gen - Comm/Instrument C130 Hydro Dams, Res, Waterways, et C131 Hydro Gen - Electric Plant C132 Hydro Gen - Integrated C133 Hydro Gen - Structures C134 Steam-Comm/Instrument-Misc C150 CT Electric Plant C151 CT Integrated C152 Other Gen - Water Treatmt Syst C153 Other Gen - St Generator/HRSG C154 Other Gen-Other Electrical/DCS C155 Other Gen - Fuel Handling C156 Other Gen – DEA Mapping C157 Other Gen - Misc Other C158 Other Gen - Integrated C159 Other Gen - Water Supply C160 Other Gen - Bldg Improvments C161 Other Gen-Sewage C162 Other Gen-Ponds C163 Other Gen-Fire Protection Sys C164 Other Gen-Property Improvement C165 Other Gen-Fuel Equipment C166 Other Gen-Cooling Systems C167 Other Gen-Turbine/Generator C168 Other Gen - Condensers C169 Other Gen - Comm/Instr C170 Generation Analysis (A&G) C171 Other Gen-Comm/Instr/DCS-Misc C172 Other Gen-Feed Water Systems C173 Other Gen-Brine Conc/Crys/Clar C180 Bulk Energy C181 ESS/EMS/Trans - Integrated C182 Resource Management C185 Fuel Supply - Coal C186 Fuel Supply - Other C200 Elec Transmssn Lines - O/H C201 Elec Transmssn Lines - U/G C202 Elec Transmssn - Integrated C203 Substation - Transmission C206 Elec Tran Sub-Building&Grounds C208 Bulk Transmission C210 Valmy Substation 75 percent
Page 202 of 316 Resource Category 20-06XXX; MDR 018E Attach 01 Category Descr C211 Valmy Substation 85 percent C219 Imbalance Penalty Credit C220 Transmission Ancillary Svcs C221 Transmission Service C222 Sales for Resale C223 Transmission Service Long-Term C224 Transmission Deferrals C225 Elect Tran-Load Dispatch Liab C226 Elect Trans-Load Disp Serv/Sch C227 Elect Trans-Reliability & Plan C228 Rel, Plan of Inter Bulk-Transm C250 Trans & Dist Sub (const only) C301 Amr C302 Elec Behind the Meter C303 Elec Distribtn Lines - O/H C304 Elec Distribtn Lines - U/G C305 Elec Distribtn - Integrated C306 Elec Meters - 1 Phase C307 Elec Meters - Integrated C308 Elec Meters - Multi-phase/TOU C309 Elec Meters - Pulse C310 Elec Services - O/H C311 Elec Services - U/G C312 Nightguard C313 Rfi/Emf C314 Street Lighting C315 Substation - Distribution C316 Elec Dist Sub-Building&Grounds C317 Elec Dist - Line Xfmr (maint) C318 Decorative Street Lighting C319 Pole Atachments - Telecom C320 Joint Facilities - Fiber C321 Pole Atachments - CATV C322 Conduit - Joint Facilities C323 Pole Attachments - Wireless C324 Pole Attachments - Other C325 JPA - Telephone C345 Renewables and Origination C347 Electric Vehicle Demonstration C348 Small Energy Storage C349 Large Energy Storage C350 Energy Efficiency - Electric C351 Back Office C352 Communications C353 Customer Systems C354 Field Services C355 Front Office C356 M & V C357 Middle Office C360 SB329 NDM C401 Gas Behind the Meter C402 Gas Distribtn Sys - Integrated C405 Gas Mains C406 Gas Meters C407 Gas SCADA C408 Gas Services C409 Gas Valves & Appurt C410 Gas Valves - Kerotest C413 Compressor Equip C415 Fuel Supply - Gas C463 Gas Solar Thermal Water Heatin C465 Energy Efficiency - Gas C600 Care C601 Cis C602 Customer Revenue C603 Safe C605 Customer Choice
Page 203 of 316 Resource Category 20-06XXX; MDR 018E Attach 01 Category Descr C640 Cust Svc & Info - All C641 Cust Svc & Info - C&I Large C642 Cust Svc & Info - C&I Small C643 Cust Svc & Info - Residential C660 Cu Sales & Mktg - All C661 Cu Sales & Mktg - C&I Large C662 Cu Sales & Mktg - C&I Small C663 Cu Sales & Mktg - Res C700 Utility Plant C701 Amortization C702 Plant Acquisition Adj C703 Property Losses C704 Payroll C705 Nv Business Tax C706 Franchise C707 Property C708 Psss Int Walker C709 Non Util Property C710 Federal Income C711 Other Income & Ded C712 Def IT C713 Non Util Def IT C714 Itc C715 Jdic C716 Non Util ITC C717 Marketing Program C718 Lease C719 Equity C720 State Income Tax C721 Below the Line C723 Debt Expense C724 Long Term Debt C725 Debt Discount C726 Loss on Reacqu Debt C727 Debt Premium C728 Gain on Reac Debt C729 Series A QUIDS 2037 C730 Tips 2038 C731 Common Stock C732 Capital Stock C733 UEC Fee C736 Usan C741 AFUDC Debt C742 Other Income Gas C743 Capital Trust C744 Calif Transition Prop C745 AFUDC Equity C746 Allowances C750 Vouchers with Assets C799 Cash Advance-Major Projects C800 Cash Related C801 Unbilled General-Electric C802 Unbilled Energy-Electric C803 Unbilled DEAA-1 C804 U/B-CA Stabilization Surcharge C805 Unbilled General-Gas C806 Unbilled Energy-Gas C807 Unbilled DEAA-2 C808 Unbilled Water C809 Unbilled BAA - Gas C810 Unbilled BAA-Cur Amort-Gas C813 Unbilled DEAA-3 C814 Unbilled DEAA-4 C815 Unbilled DEAA-5 C816 Unbilled DEAA-6 C817 Unbilled DEAA-7 C818 Net Excess Energy Credit
Page 204 of 316 Resource Category 20-06XXX; MDR 018E Attach 01 Category Descr C 819 BTGR-GRC Deferred Debits 2009 C 820 Customer Charge C821 Demand Charge C822 Facility Chg-Cust Spec Flat C823 BTGR (General Rate) C824 BTER (Energy Rate) C825 FPPR C826 Power Factor C827 V & T Discount C828 Meter Charge C829 Bulb Charge C830 Fuel Adjustment C831 CEPR Tier 1 C832 CEPR Tier 2 C833 CEPR Tier 3 C834 PRR Standby Cap Chg per Cust C835 Curtailed Demand C836 Facility Chg-per kw of Demand C837 PRR Stndby Cap Chg per/kw C838 Surcharge C839 Facility Maintenance Charge C840 Firm Sales C841 Economy Sales C842 BTGR Base Tariff General Rate C843 BTER C844 BTER - Tier 2 C845 BTER - Tier 3 C846 WEC C847 ML C848 DEAA-2 C849 DEAA-1 C850 CTC C851 BTGR-NEM Deferred Debits C852 PX C853 Rate Stabilization Surcharge C854 MEHC Credit C855 DEAA-7 C856 DEAA-6 C 857 TTA Source 6359 C 858 ECAC-Base Source 6341 C 859 ECAC Amort Source 6355 C 860 DEAA-3 C861 GO Cost Recovery Base C862 GO Cost Recovery Amortization C863 Modified Business Tax C864 DEAA-4 C865 DEAA-5 C866 DEAA Rev Col Prior to Approval C867 Capacity Penalty Factor-BTGR C868 Capacity Penalty Factor-BTER C869 Minimum Annual Bill C870 Customer Charge C871 Base Tariff General (BTGR) C872 Base Tariff Energy Rate (BTER) C873 Balancing Acct. Adj. Per 7 C874 Balancing Acct. Adj. Per 6 C875 Balancing Acct Adj Per 5 C876 Balancing Acct Adj Per 4 C877 Base Var. Int. Rate Amort.(BAA C878 Balancing Acct Adj Per2 C879 Balancing Acct Adj Per 3 C880 Service Charge C881 Unit Charge C882 Commodity Charge C883 Demand Charge C884 Reserve Capacity Charge C885 Transmission Charge
Page 205 of 316 Resource Category 20-06XXX; MDR 018E Attach 01 Category Descr C886 EDRR-Economic Dev't Rate Rider C887 Budget BTGR Adj (BUDGET ONLY) C888 TRED C889 SEDP-Solar Energy Demo Program C890 Employee Discount C891 Service Charges C892 Misc. Damage Charge C893 Returned Check Charge C894 Late Charges C895 Separate Billing Charge C896 Temp. Disc../Reconnect C897 Budget Billing Adjustment C898 Company Use C899 Misc. Revenue C900 Accounting & Finance C901 Investor Relations C902 Benefits - 401(K) C903 Benefits - Med/Dent/Health C904 Benefits - OPEB C905 Benefits - Other C906 Benefits - Pension C907 Benefits Management C908 Community Relations C909 Economic Development C910 Emergency Management C912 Executive C913 Facilities - Asset Mgmt C914 Facilities - Tenant Services C915 Office Furnishings & Supplies C917 Governmental Relations C919 Human Resouces C920 Labor Relations C921 Org. & Employee Development C922 Training C923 Health & Safety C925 Am/Fm/Gis C926 IT & Comm - Client Server C927 IT & Comm - Communications C928 IT & Comm - End User C929 IT & Comm - Integrated C930 IT & Comm - Mainframe C931 Year 2000 C932 Workmans Compensation C933 Land C934 Legal C935 Row C936 Materials Management C937 Non Stock/Purchasing C938 Rates & Revenues C939 Regulatory - Federal C940 Regulatory - State/Local C941 Regulatory Relations C942 Reprographics C943 NERC Compliance C944 Fleet C945 Corporate General Expense C946 A&G Transferred C947 NERC COmpliance-Distrib C948 Benefits Transferred C949 Communications C950 Corporate Support Svcs - Other C951 Claims C952 Environmental C953 Generation Materials Mgmt C954 Reid Gardner Materials Mgmt C955 Silverhawk Materials Mgmt C957 Outside Services Benefits
Page 206 of 316 Resource Category 20-06XXX; MDR 018E Attach 01 Category Descr C958 Valmy Materials Management C959 Valmy Fleet C960 Performance Shares C961 Restricted Stock C962 Non-Qual Stock Options C963 LTIP Cash Performance Pay C964 LTIP Deferred Performance Pay C970 EEC Farming C971 Sunrise Decomm C972 Remote Diesel Decomm C973 Gabbs Decomm C974 Decommissioning costs C975 Decommissioning Costs-Reg Liab CXXX invalid category conversion ICB1 Intercompany Billings T001 Budget BTGR Adj (BUDGET ONLY) T110 Electric Tax Savings Credit T111 Gas Tax Savings Credit T210 EEIR-Def--En Efficiency Imp T211 EEIR-Base--En Efficiency Imp T212 EEIR-Amort--En Efficiency Imp T213 EEIR-PRO--Provision for Refund T214 EEIR LRAM-En Efficiency Imp T215 EEIR-2016 Provision Reversal T240 HVD Charge per KW T250 GRC Stipulated Credit T260 Flexpay Monthly Fee T261 Flexpay Extra Payment Fee T262 Flexpay Gas Monthly Fee T263 Flexpay Gas Extra Payment Fee T270 AB405 Rate Adjustment T271 AB405 Net Excess Energy Credit T272 AB405 Rate Adj Reserve T301 ONGR-Opt. GreenEnergy-Contract T390 ONGR-Optional GreenEnergy-100% T392 ONGR-Optional GreenEnergy-50% T398 R-BTER Initiated 1.1.2018 T399 R-BTER--Exiting Customers T400 BTGR Impact Fee T401 BTER Impact Fee T402 EEPR Impact Fee T403 REPR Impact Fee T404 TRED Impact Fee T405 DEAA Impact Fee T410 Stipulation Credit - RBTER T411 Stipulation Credit - REPR T412 Stipulation Credit - TRED T412 Stipulation Credit - TRED T510 Solar Energy Program-A-Base T511 Solar Energy Program-B-Amort T512 Small Energy Store Prog-A Base T513 Small Energy Store Prog-B Amor T520 Wind Energy Demo Prog-A-Base T521 Wind Energy Demo Prog-B-Amort T522 Large Energy Store Prog-A Base T523 Large Energy Store Prog-B Amor T530 Waterpwr Enrgy Dem Prog-A-Base T531 Waterpwr Enrgy Dem Prog-B-Amor T532 Elec Veh Infra Demo-A Base T533 Elec Veh Infra Demo-B Amort T540 EEPR-Base--En Efficiency Prog T541 EEPR-Amort--En Efficiency Prog T570 Solar Thermal Program-A-Base T571 Solar Thermal Program-B-Amort T600 EV Discount T601 EVCCR Transition Charge T602 Demand Rate Reduction per KW
Page 207 of 316 Resource Category 20-06XXX; MDR 018E Attach 01 Category Descr T621 Daily Demand Charge T636 Fac Chg per KW Daily Demand T896 IS-2 Seasonal Reconnect fee U110 UNB Elec Tax Savings Credit U111 UNB Tax Savings Credit U210 UNB EEIR-Def--En Efficiency Im U211 UNB EEIR-Base-En Efficienc Imp U212 UNB EEIR-Amort-En Efficy Imp U213 UNB EEIR-PRO-Provis for Refund U214 UNB EEIR-LRAM Amortization U240 UNB HVD Charge per KW U250 UNB GRC Stipulated Credit U260 UNB Flexpay Monthly Fee U262 UNB Flexpay Gas Monthly Fee U301 UNB ONGR-Opt. Contract GreenEn U390 UNB ONGR-Optional 100% GreenEn U392 UNB ONGR-Optional 50% GreenEne U399 UNB R-BTER--Exiting Customers U510 UNB Solar Energy Prog-A-Base U511 UNB Solar Energy Prog-B-Amort U512 UNB Smll Enrg Stor Prog-A Base U513 UNB Smll Enrg Stor Prog-B Amor U520 UNB Wind Energy Prog-A-Base U521 UNB Wind Energy Prog-B-Amort U522 UNB Lrg Engy Stor Prog-A Base U523 UNB Lrg Engy Stor Prog-B Amort U530 UNB Water Enrgy Prog-A-Base U531 UNB Water Enrgy Prog-B-Amort U532 UNB Elec Veh Infra Demo-A Base U533 UNB Elec Veh Infra Demo-B Amor U540 UNB EEPR-Base-En Efficienc Pro U541 UNB EEPR-Amort-En Effic Prog U570 UNB Solar Thermal Prog-A-Base U571 UNB Solar Thermal Prog-B-Amort U600 UNB EV Discount U601 UNB EVCCR Transition Charge U602 UNB Demand Rate Reduct per KW U621 UNB Daily Demand Charge U636 UNB FacilityChg KW DailyDemand U801 UNB Unbilled BTGR-Elec U802 UNB Unbilled BTER-Elec U805 UNB Unbilled BTGR-Gas U806 UNB Unbilled BTER-Gas U810 UNB Unbilled Gas DEAA U817 UNB Unbilled DEAA-Elec U818 UNB Net Excess Energy Credit U820 UNB Customer Charge U821 UNB Demand Charge U822 UNB Facility Chg-Cust SpecFlat U826 UNB Power Factor U828 UNB Meter Charge U834 UNB PRR Standby CapChg per Cus U835 UNB Curtailed Demand U836 UNB Facility Chg-per kw of Dem U837 UNB PRR Stndby Cap Chg per/kw U839 UNB Facility Maintenance Charg U842 UNB BTGR - Elec U843 UNB BTER - Elec U847 UNB ML U855 UNB DEAA - Elec U867 UNB Capacity Penalty-BTGR U868 UNB Capacity Penalty-BTER U869 UNB Minimum Annual Bill U870 UNB Customer Charge U871 UNB BTGR - Gas U872 UNB BTER - Gas U873 UNB DEAA - Gas
Page 208 of 316 Resource Category 20-06XXX; MDR 018E Attach 01 Category Descr U885 UNB Transmission Charge U886 UNB EDRR-Econ Dev't Rate Rider U888 UNB TRED U890 UNB Employee Discount U895 UNB Separate Billing Charge U898 UNB Company Use
Page 209 of 316 Product 20-06XXX; MDR 018E Attach 01 Product Descr 100 SPR (allocated to affiliates) 110 SPR (not allocated) 200 Total Regulated Companies 210 Nevada Power 215 Nevada Power-Powe Procuremen 220 Sierra Pacific Power Co (EGW) 230 Sierra Pac-Power Procurement 300 Total Company Electric 400 Total Company Electric Distr 410 Electric Distribution NPC 412 FERC-NPC-NV & Other 420 Electric Distribution SPC 422 FERC-SPPC-NV & Other 450 Electric Distr California 452 FERC-SPPC-CA 500 Total Transmission 510 Transmission NPC 511 Western Transmission System 512 Western Trans System - Billed 513 Mohave-Eldorado 500kv 514 Southern Transmission 515 McCullough 516 Eldorado-Mead 220kV line 517 Mohave Swtchyrd & Eldorado Sub 520 Transmission SPC 550 TOTAL ONLine Transmission 600 Total Generation 601 Lenzie Block 1- Common 602 Lenzie Block 1 - Gas Turbine 1 603 Lenzie Block 1- Gas Turbine 2 604 Lenzie Block 1- Steam Turbine 605 Lenzie Block 2 - Common 606 Lenzie Block 2 - Gas Turbine 1 607 Lenzie Block 2 - Gas Turbine 2 608 Lenzie Block 2 - Steam Turbine 609 Lenzie Common 610 Generation NPC 611 Silverhawk - Gas Turbine 1 612 Silverhawk - Gas Turbine 2 613 Silverhawk - Steam Turbine 614 Silverhawk - Common 615 Mohave Generation 616 Navajo 618 Silverhawk - Billed 619 Clark,Sunrise,Harry A. Common 620 NP Clark Common 621 NP Clark Unit # 1 622 NP Clark Unit # 2 623 NP Clark Unit # 3 624 NP Clark Unit # 4 625 NP Clark Unit # 5 626 NP Clark Unit # 6 627 NP Clark Unit # 7 628 NP Clark Unit # 8 629 NP Clark Unit # 9 630 NP Clark Unit # 10 631 NP Clark Common - Units 1-4 632 NP Clark Common - Units 5-10 633 Harry Allen CC - GT1 (HA#5) 634 Harry Allen CC - GT2 (HA#6) 635 Harry Allen Common 636 Harry Allen Unit #4 637 Harry Allen Unit #3 638 Harry Allen CC - Common 639 Harry Allen CC - ST1 (HA#7) 640 Reid Gardner Common 641 Reid Gardner Unit #1
Page 210 of 316 Product 20-06XXX; MDR 018E Attach 01 Product Descr 642 Reid Gardner Unit #2 643 Reid Gardner Unit #3 644 Reid Gardner Unit #4 645 Reid Common #1-3 646 Reid Gardner #4 - Billed 650 Sunpeak Common 651 Sunpeak Unit #3 652 Sunpeak Unit #4 653 Sunpeak Unit #5 655 Sunrise Common 656 Sunrise Unit #1 657 Sunrise Unit #2 658 Silverhawk - 100% NVPWR 660 Generation SPC 665 Nothern Diesels 667 Northern Solar 670 Ft Churchill Common 671 Ft Churchill Unit #1 672 Ft Churchill Unit #2 676 Tracy Combined Cycle - Common 677 Tracy Comb Cycle - Gas Turb 1 678 Tracy Comb Cycle - Gas Turb 2 679 Tracy Comb Cylce - Steam Turb 680 Tracy/Clark Common 681 SP Clark Unit #1 682 SP Clark Unit #2 683 SP Clark Unit #3 684 SP Clark Unit #4 685 Tracy Unit #1 686 Tracy Unit #2 687 Tracy Unit #3 688 Pinon IGCC 689 LLC Gasifier 690 Valmy Common 691 Valmy Unit #1 692 Valmy Unit #2 693 Valmy Billed 694 Winnemucca CT 695 Hydros 697 Reliant 698 Naniwa 699 Valmy Unbilled - Sierra 100% 700 Gas 900 Ely Energy Center - Common 908 LV Generation Common 909 LV Gen Block 1 Common 910 LV Gen Block 1 GT1 911 LV Gen Block 1 ST 912 LV Gen Block 2 Common 913 LV Gen Block 2 GT 1 914 LV Gen Block 2 GT 2 915 LV Gen Block 2 ST 916 LV Gen Block 3 Common 917 LV Gen Block 3 GT 1 918 LV Gen Block 3 GT 2 919 LV Gen Block 3 ST 920 Clark Block 1 - Peaker Common 921 Clark Block 1 - Peaker 11 922 Clark Block 1 - Peaker 12 923 Clark Block 1 - Peaker 13 924 Clark Block 1 - Peaker 14 925 Clark Block 2 - Peaker Common 926 Clark Block 2 - Peaker 15 927 Clark Block 2 - Peaker 16 928 Clark Block 2 - Peaker 17 929 Clark Block 2 - Peaker 18 930 Clark Block 3 - Peaker Common
Page 211 of 316 Product 20-06XXX; MDR 018E Attach 01 Product Descr 931 Clark Block 3 - Peaker 19 932 Clark Block 3 - Peaker 20 933 Clark Block 3 - Peaker 21 934 Clark Block 3 - Peaker 22 935 Clark Peakers Common 937 Moapa Solar 938 Nellis Solar 939 Goodsprings 940 Bighorn - Common 941 Bighorn - Gas Turbine 1 942 Bighorn - Gas Turbine 2 943 Bighorn - Steam Turbine 944 South Point - Common 945 South Point - Gas Turbine 1 946 South Point - Gas Turbine 2 947 South Point - Steam Turbine 955 Solar North
Page 212 of 316 Department 20-06XXX; MDR 018E Attach 01 Dept Descr D000 Balance Sheet D003 Holding Dept. For Distr.Svcs D010 Ceo D011 Business Opt & Innovation D012 Energy Market Policy D014 Business Plan Management D015 SVP CFO D016 VP Human Resources D020 VP Energy Delivery D021 Enterprise Work & Asset Manage D022 Customer Energy Solutions D025 Strategic Business Performance D030 VP Govt & Community D035 VP External Strategy D045 VP External Affairs NPC D050 Internal Audit D060 Bus Strategy & Fed Reg Policy D070 Corporate Planning D075 Financial Planning & Analysis D076 Financial Strategies D077 Financial Planning & Reporting D080 Customer Operations D100 VP Power Generation D101 SVP Energy Supply D102 South Point D103 NP New Gen Resource A D104 NP New Gen Resource B D105 NP New Gen Resource C D110 Oil & Gas Generation D115 Bus Srvcs & Cntrls-EnrgySupply D116 Generation Engineering D117 Generation Supply Chain D120 Valmy D121 Valmy Billing Dept. D125 Ft. Churchill D126 Solar North D130 Tracy D131 Pinon Pine D132 Limited Liability Company(LLC) D133 SP New Gen Resource F D134 SP New Gen Resource G D135 SP New Gen Resource H D140 Coal Generation D142 Old Clark Wrhs D143 Clark Warehouse D145 Clark Admin. D146 Clark Operations D147 Clark Maintenance D148 Clark Lab D149 Nellis Solar D150 RG Administration D151 RG Operations D152 RG Maintenance D153 RG Coal Yards D154 RG Engineering & Support D155 RG Labs D156 RG 4 Operations D157 RG 4 Maintenance D158 RG 4 Coal Yard D159 RG 4 Lab D160 RG Water Treatment Plant D161 Reid Gardner Billing D162 Griffith D164 Clark Stn Pred & Prevent Maint D165 RG 4 Predict & Prevent Maint D166 NP New Gen Resource D D167 RG 1-3 Warehouse
Page 213 of 316 Department 20-06XXX; MDR 018E Attach 01 Dept Descr D168 Gas Optimization D169 LVG Other Labor D170 LV Cogen D171 Mohave Station D172 Navajo Station D173 Harry Allen Generating Station D174 Good Springs D175 Charles Lenzie Plant D176 NP New Gen Resource E D177 Silverhawk Generating Station D178 Silverhawk Billing D179 Walter Higgins Plant D180 Enterprise Resource Plan (ERP) D181 Finl & Supply Chain Systems D182 Supply Chain System Support D183 ERP Human Resources D184 ERP Infrastructure D185 Sunpeak D200 Transmission D201 ON Line Lease Payment D205 Trans Scheduling D210 Network Engineering & EIM Ops D215 Trans Business Services D220 Compliance Implementation D221 Grid Reliability & Ops North D222 Trans Tech Delivery D223 Monitoring & Diagnostics D224 Substation Engineering D225 Trans Project Delivery D226 Power System Engineering D227 Trans/Dist Ops D228 Emergency Management D230 Tuscarora D235 Grid Reliability & Ops South D250 Trans System Planning D255 Trans/Dist & Balancing Ops N D260 Resource Management D263 Resource Planning & Analysis D264 Renewables and Origination D265 Long Term Planning D268 Power Contracts D269 Power Contracts D270 Energy Supply Contract Mgmt D271 Power Optimization D272 Power Trading - Reno D273 Resource Optimization D300 Delivery Assurance D301 Substation Design Eng North D302 Northern NV Region - Executive D303 System Protection North Tech D304 Dir Lines LV North D305 Dir Lines LV South D306 Dist Design Svcs, SNV Region D307 Lines Construct/Maint LV South D308 Delivery Contract Management D309 Elect Coord & Insp SNV Region D310 New Bus Contrls and Compl D311 Distribution Design LV South D312 Elect Coordination/Maint LV So D313 Lines Construct/Maint LV North D315 Dist Design Svcs, North NV D316 ED Reliability Programs D317 Lines Training & Tools D318 Dist Design - Truckee Meadows D319 Dist Design - Districts D320 Delivery Optimization D321 Distribution Planning
Page 214 of 316 Department 20-06XXX; MDR 018E Attach 01 Dept Descr D322 Integrated Grid Planning D323 Executive Eng and Project Mgmt D324 GIS & Mapping D325 System Protection Eng North D326 Substation Design Eng South D327 System Protection South D328 Substation Const & Maint South D329 Substation & Techn Ops South D330 Operations Research & Analysis D331 Project Mgt & Construction D332 Trans/Civil Engineering D333 Gas Engineering Services D334 Power System Engineering D335 Major Projects - NVE South D336 Grid Modernization & AM D337 Project Development D338 Projects Controls & Analysis D339 Construction Management D340 T&D Standards D341 Maj Proj NPC Resort Corridor D342 Major Projects Ely D343 Vegetation Management D344 Gas Damage Prevent & Dispatch D345 Delivery Assurance D346 Integrated Grid Planning D350 VP NPC Distribution Services D352 Dir Elec System Rel & Maint D353 Laughlin Distr Oper&Maint (LV) D354 T&D Maintenance Day Shift D355 T&D Maint Swing/Graveyrd Shift D356 Substation & Techn Ops North D357 Regional Maintenance Supp Svcs D358 T&D Maintenance Design & Coord D360 Dir Electric Ops & Maint (Rno) D361 Trouble Respons & Inspection D362 Lines Construc_Maint North D363 Lines Constr_Maint North_Trans D364 Outage Mgmt South D365 Gas Distribution D366 Gas Operations & Maintenance D367 Gas Service D368 Civil Const North D369 Gas Compliance Operations D370 Carson Region D371 Carson Operations D372 Carson Distribution Design D373 Yerington D374 Fallon Operations D375 Yerington D376 Tonopah D380 Inspection & Coordination D381 North Tahoe & Portola D382 Portola D383 South Tahoe D390 TCID Lease Payment D391 Dir. Reg. Operations Elko/East D392 Elko Operations D393 Substation Const & Maint North D394 Winnemucca Operations D395 Lovelock D400 Energy Efficiency&Conservation D401 Demand Side Management Reclass D402 Solar, Wind & Water Renewable D403 Demand Resp & Dist Energy Resr D404 Energy Audit and Education D405 Economic Development D410 Business Srvcs & Controls-NPC
Page 215 of 316 Department 20-06XXX; MDR 018E Attach 01 Dept Descr D411 Business Srvcs & Controls-SPPC D415 Manager Customer Choice D420 Major Accounts - NVE South D421 Major Accounts - NVE North D425 Exec Customer Relationship D426 Workforce Optim & Quality Mgmt D430 Cust Srvc-Training/Performance D431 Call Centers - NVE South D432 Call Centers - NVE North D433 Final Bills D434 Uncollectible Expense D435 Application & Billing Support D436 Collections - NVE South D437 Credit and Collections D440 Credit & Billing - Manager D441 Billing - NVE South D442 Billing - NVE North D443 Main Branches D444 Outlying Distr/Brnch NVE South D445 Meter Reading - NVE North D446 Field Services - NVE North D447 Outlying Dst/Brnch - NVE North D448 AMI Deployment D449 Advanced MDM Operations D450 Meter Services & Applications D451 Electric Meter Ops - NVE North D452 Electric Meter Ops - NVE South D453 Field Services - NVE South D454 Meter Reading - NVE South D455 Customer Information Systems D460 Customer Programs & Services D600 Sr. VP Chief Financial Officer D601 Risk D602 Financial Planning D603 Treasury D604 Investor Relations D605 Shareholder Services D606 Risk Control D607 Corporate Insurance D608 Corporate Common D609 Corporate Common 2 D610 Chief Accounting Officer (CAO) D611 Corporate Common 3 D612 Corporate Common 5 D613 Corporate Common 4 D614 Corporate Financings D615 Ethics & Corporate Compliance D616 Compliance & Standards D617 Risk & Insurance Mgmt D618 NVEIC D619 External Financial Reporting D620 Corporate Accounting D621 Taxation D622 Remittance Processing D625 Payroll D629 Fuel & Purchased Power Acctng D630 Revenue & Regulatory D631 Accounts Payable D632 Plant Accounting D640 Revenue Requirement D650 HR and Employment Law D651 HR - Benefits Tracking D652 Staffing D653 Compensation and Benefit D654 Empl Relations_HR Compliance D655 HR Info Systems D656 Labor Relations
Page 216 of 316 Department 20-06XXX; MDR 018E Attach 01 Dept Descr D657 HR Systems and Records D658 Benefits D659 Organizational Development D662 Safety & Health D663 Workers Compensation D666 Labor Relations D667 Business Dev & Extnl Relations D670 Payroll D671 Training & Organizational Dev D672 Investigations and EEO D700 Chief Transformation Officer D701 VP Corporate Services D702 Administrative Services D703 Co. Use of Electr. NVE North D704 Co. Use of Electr. NVE South D707 Facilities Leases D710 Facilities Maintenance North D720 Facilities Maintenance South D721 Interior Services D722 Property Management D725 Support Services North D726 Corporate Records D727 Cafeteria Subsidy D730 Support Services South D740 Corporate Security - Reno D741 Corporate Security - Las Vegas D742 Revenue Protection - Reno D743 Revenue Protection - Las Vegas D744 Emergency Management D750 Business Srvcs & Controls-CAO D760 Fleet Services D762 Fleet Maintenance (Reno) D764 Fleet Maintenance (Las Vegas) D770 Supply Chain Management D771 Materials Management-NVE North D772 Materials Management-NVE South D773 Supplier Diversity D774 Strategic Sourcing&Improvement D775 Procurement - Energy Delivery D776 Procurement - Energy Supply D777 Procurement - Corporate D778 Joint-Use Program D780 Administrative & Property Srvc D781 Land Resources South D782 LV ROW South D783 Land Resources Survey South D784 Land - Special Projects D785 Land Resources North D786 Land Operations - Survey D787 Land Leases D800 IT&T Executive Office D801 IT Security & Compliance D802 IT&T Project Management Office D803 IT&T Enterprise Arch&Strategy D805 Telecommunications (Reno) D806 Telecommunications (Las Vegas) D810 Generation Information Systems D820 Infastructure Services-IT&T D821 Network Services D822 Operating System Services D830 GIS Applications D831 Networking D832 ERP Systems D833 Enterprise Digital Solutions D834 CIS Systems/App Development D850 Legal Reno D853 Legal
Page 217 of 316 Department 20-06XXX; MDR 018E Attach 01 Dept Descr D855 Claims D857 Environmental D860 VP Gov. & Regulatory Affairs D863 Government Strategy D865 Rates & Regulatory Affairs D866 Mill Tax D867 Customer Strategy & Programs D880 Corporate Communications D881 Marketing Services D882 Community Relations Reno D883 Corporate Communications D884 Creative Services D886 Community Relations Las Vegas D887 Marketing Communications D888 Market Research D990 HR Retired Special D991 SPCOM Operations D992 SPCOM Sales D993 SPCOM Administration D995 SECO Las Vegas D996 SECO Reno D997 SPECO D998 SPEC Reno D999 HR Department Unknown K047 Dodge & Cox Income Fund K048 Vanguard Inflation-Protected S K075 Vanguard Federal Money Market V041 Vanguard 396 V055 Wells Capital V770 SSGA 1245
Page 218 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr A100 Maintenance Planning A101 Cust Premise/Requested Svcs A102 Housekeeping A103 Maintenance - Demand A105 Maintenance - Planned A107 Planned Outage A108 Quality/Acceptance Inspections A109 Testing A110 Tree Trimming A111 Replace A112 LT Maintenance Agreement A 300 Analysis - Technical A301 Design/Mat Stds & Specs A302 Distribution Design A303 Engineering/Design A304 Management & Supervision A305 Special Handle Bills A306 Permitting/Licensing A307 Planning/Forecasting A308 Project Develop/Implement A309 Project Management A 310 Strategy Development A311 Surveying/Staking A312 A/G Credits A313 Accounting A314 Accounting - Line Extensions A315 Accounting - Plant A316 Accounts Payable Processing A317 Analysis - Financial A318 Analysis - Laboratory A319 Application Development A 320 Application Initiatives A321 Application Maintenance A322 Application Support A323 Auditing - External A324 Auditing - Internal A325 Billing - Complex A326 Billing - Final A327 Billing - Other A328 Board Of Directors Mgmt A329 Budgeting & Cost Management A 330 Business Development A331 Buyouts A332 Cash Management A333 Cash Remittance A334 Claims & Cl Admin - Other A335 Claims -Property/Casualty A336 Clerical & Administrative A337 Collect Overdue Payment A338 Communications - Employee A339 Communication - External A 340 Compliance Assurance A341 Contracts Negotiate & Admin A342 Corrosion Protection A343 Customer Support/Interaction A344 Data Management/Administration A345 Delay Time A346 Disbursement A347 Dispatch - Crew A348 Diversity Management A349 Drafting/Mapping A 350 Environmental Compliance A351 Epri Fee A352 Fabrication A353 Financing A354 Grievance/Employee Iss Resolve A355 Industry Memberships
Page 219 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr A356 Inspect/Patrol A357 Install A358 Insurance Premiums - Liability A359 Insurance Premiums - Property A 360 Inventory Management A361 Investigate - Customer Support A362 Investigate - Other A363 Investigate - Power Quality A364 Rebate Programs A 365 Locate A366 Mail Service A367 Maintenance Normal Operations A368 Material Handling A369 BU Straight Time meals A 370 Meeting - Corp Initiatives A371 Meeting - Safety A372 Customer Fee A373 Operate A374 Payroll Processing A 375 PC Equipment A376 Performance Testing A377 Pilot Plant Operations A378 Procards Administration A379 Process Improvement A 380 Procure/Purchase A381 Professional Memberships A382 Rate Analysis/Development A383 Records Management A384 Re-Light A 385 Remediate A386 Reporting - External A387 Reporting - Internal A388 DOT Rest Time A389 Rest Time A 390 Scheduling A391 Severance/ERO Amortization A392 Small Tool Repair A393 Staffing A394 Stand-By Time A 395 Survey - Commercial Leak A396 Survey - Residential Leak A397 Training A398 Training - Apprentice Program A399 Training - Development & Deliv A 400 Training - Emergency Response A401 BU OT Meals A402 Transport A403 Travel Time A404 Turn On/Off A 405 Valmy Interconnection Fee A406 Vegetation Management A407 Water Treatment - Chemicals A408 Leasing/Rental A409 Check Read A410 Read A411 Read - Complex Meters A413 Rate Case Preparation A414 Material Handling Central Whse A 415 Stores Expense - Other A416 Telecom Hardware And Usage A417 Vehicle - Fuel Handling A418 Advertising A419 Advertise Consumer Safe/Conser A 420 Consumer Promotion A421 Property Management A422 Inventory Repairs A423 Acquisition of ROW
Page 220 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr A424 Cycle Counting A425 Receiving / Putaway A426 Issuing A427 Shipping Material Returns A428 Processing Returns A429 Supplier Management A430 Security A431 Women/Minority/Disabled Vets A432 Power Purchases - Energy A433 Power Purchases - Capacity A434 Utility Service A435 Power Sales A436 Load Dispatch A437 Waste Removal - Variable Costs A438 Waste Removal A439 Water Variable Costs A440 Generation Chemicals - Variabl A441 Generation Chemicals - Fixed C A442 Load Research A443 Market Research A445 Insurance Premiums - Life A446 Compensation Administration A447 Org & Employee Development A448 HR Administration A449 Reprographics A450 Research & Development A451 Cost of Fuel - Coal A452 Cost of Fuel - Gas A453 Cost of Fuel - Other A454 Cost of Fuel Transport - Coal A455 Cost of Fuel Transportation - A456 Regulatory Intervention A457 Uncollectable Accounts A458 Stock Sales A459 Vacate ROW A460 Easement Relinquishment A461 Legal Work A462 AUP Adjustments A463 PPV Adjustments A464 Stores Misc. Adjustments A465 Cost of Fuel - Financial Swaps A466 Fees - Federal A467 Oil Additives A468 Winnemucca Propane A469 Lease Abatement A470 Payment Discount A471 General Rate Case Prep A472 Defered Rate Case Preparation A473 Transmission Scheduling A474 Freeridership A475 GS-2S NG A476 Design facilitation A500 TMWA Contracts A501 Water Job Order Cleanup A600 Ciac A601 Construction Management A602 Estimating A603 Project Supervision A604 Remove A605 Salvage A606 Cash Receipts for Job orders A607 Customer Paid Overtime A609 Cust Paid OT - Removal A610 ARO with Reg treatment A611 ARO without Reg treatment A612 Non-ARO with Reg treatment A613 Non-ARO without Reg treatment
Page 221 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr A615 Low Income Customer A619 Engineering Advance - New Bus A620 CIAC Tax Gross Up A621 Trenching A622 Customer Advance A623 Cust Adv Tax Gross Up A624 Non-Cash Tax Gross Up A625 Feeder install A626 Refundable CIAC A627 Non-refundable CIAC A628 Non Taxable Refundable CIAC A629 Non Taxable Non-refundble CIAC A700 Depreciation A701 Amortization A702 Debit A703 Credit A704 Tax A705 Gain A706 Loss A707 Expense A708 Retention Accruals A709 Afudc A710 Interest A711 Dividend A712 Interest Energy Procurement A749 Penalty Distribution A750 Energy Imbalance Sch4 (EI) A751 Energy Imbalance Sch9 (EI) A752 Energy Imbalance Sch10 (EI) A753 Reg & Freq Response (Sch3) A754 React Sup & Volt cntl (Sch2) A755 Reactive Supply Demand A756 Op Rsv Spin (Sch5) (SP) A757 Op Rsv Supl (Sch6) (SU) A758 Operating Reserve A759 T loss cap chg Sch10 A760 T loss comp svc Sch10 A761 LT Firm Sch7 (LF) A762 ST Firm Sch7 (SF) A763 Nonfirm Sch8 (OS) A764 Demand A765 Distribution Demand NW Svc A766 Economy A767 TSA Deferrals A900 Civic/Service Clubs Membership A901 Donations A902 Event Sponsorship A903 Executive Deferred Comp A904 Lobbying A905 Below the Line Exp A906 Penalties A908 Local Lobbying A909 Incremental Lobbying A910 Interco L01/L05 Allocations A914 Revenues A915 Transmiss ONLine Prod550 Alloc A916 Product Allocation A917 Vacation/PTO A918 Payroll Advance A919 Pager Duty Time Off A920 Performance Shares A921 Tia / Stip A922 Non-Productive Time R100 D-1 R101 DM-1 R102 OD-1-TOU R103 ODM-1-TOU
Page 222 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr R 105 OD-1-TOU HEV R 106 ODM-1-TOU REVRR R 107 D-1-NEM R 108 D-1-NEM-TOU R 109 D-1-NEM-TOU-EVRR R 110 DM-1-NEM R 111 DM-1-NEM-TOU R 112 DM-1-NEM-TOU-EVRR R 113 D-1-NMRG R 114 OD-1-TOU-NMRG R 115 D-1-TOU-EVRR-NMRG R 116 DM-1-NMRG R 117 ODM-1-TOU-NMRG R 118 ODM-1-TOU-EVRR-NMRG R 119 D-1-Flexpay R 120 DM-1-Flexpay R 121 OLS-RES-Flexpay R 122 D-1 R 123 OD-1 TOU R 124 OD-1 TOU HEV R 125 DM-1 R 126 D1_CPP R 127 D1_CPP EVRR R 128 DM1_CPP R 129 DM1_CPP EVRR R 130 D1_CPP NMR-G R 131 D1_CPP NMR-G EVRR R 132 DM1_CPP NMR-G R 133 DM1_CPP NMR-G EVRR R 134 D1_CPP AB405 R 135 D1_CPP EVRR AB405 R 136 DM1_CPP AB405 R 137 DM1_CPP EVRR AB405 R 138 D1_DDP R 139 DM1_DDP R 140 D1_DDP NMR-G R 141 DM1_DDP NMR-G R 142 D1_DDP AB405 R 143 DM1_DDP AB405 R 144 D1_CPP+DDP R 145 D1_CPP+DDP EVRR R 146 DM1_CPP+DDP R 147 DM1_CPP+DDP EVRR R 148 D1_CPP+DDP NMR-G R 149 D1_CPP+DDP NMR-G EVRR R 150 DM1_CPP+DDP NMR-G R 151 DM1_CPP+DDP NMR-G EVRR R 152 D1_CPP+DDP AB405 R 153 D1_CPP+DDP EVRR AB405 R 154 DM1_CPP+DDP AB405 R 155 DM1_CPP+DDP EVRR AB405 R 156 D-1 AB405 T2 R 157 D-1 AB405 T3 R 158 D-1 AB405 T4 R 159 OD-1 TOU AB405 T2 R 160 OD-1 TOU AB405 T3 R 161 OD-1 TOU AB405 T4 R 162 OD-1 TOU HEV AB405 T2 R 163 OD-1 TOU HEV AB405 T3 R 164 OD-1 TOU HEV AB405 T4 R 165 DM-1 AB405 T2 R 166 DM-1 AB405 T3 R 167 DM-1 AB405 T4 R 168 D1_CPP AB405 T2 R 169 D1_CPP AB405 T3 R 170 D1_CPP AB405 T4 R 171 D1_CPP EVRR AB405 T2
Page 223 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr R 172 D1_CPP EVRR AB405 T3 R 173 D1_CPP EVRR AB405 T4 R 174 DM1_CPP AB405 T2 R 175 DM1_CPP AB405 T3 R 176 DM1_CPP AB405 T4 R 177 DM1_CPP EVRR AB405 T2 R 178 DM1_CPP EVRR AB405 T3 R 179 DM1_CPP EVRR AB405 T4 R 180 D1_DDP AB405 T2 R 181 D1_DDP AB405 T3 R 182 D1_DDP AB405 T4 R 183 DM1_DDP AB405 T2 R 184 DM1_DDP AB405 T3 R 185 DM1_DDP AB405 T4 R 186 D1_CPP+DDP AB405 T2 R 187 D1_CPP+DDP AB405 T3 R 188 D1_CPP+DDP AB405 T4 R 189 D1_CPP+DDP EVRR AB405 T2 R 190 D1_CPP+DDP EVRR AB405 T3 R 191 D1_CPP+DDP EVRR AB405 T4 R 192 DM1_CPP+DDP AB405 T2 R 193 DM1_CPP+DDP AB405 T3 R 194 DM1_CPP+DDP AB405 T4 R 195 DM1_CPP+DDP EVRR AB405 T2 R 196 DM1_CPP+DDP EVRR AB405 T3 R 197 DM1_CPP+DDP EVRR AB405 T4 R 198 GS-1 R 199 OGS-1-TOU R 200 R15-RS R 201 R15-ORS -OPT A R 202 R15-ORS -OPT A HEV R 203 R15-ORS -OPT B R 204 R15-ORS -OPT B HEV R 205 R15-RM R 206 R15-ORM TOU HEV R 207 R15-LRS R 208 R15-ORM-TOU-OPTA-HEV R 209 R15-ORM-TOU-OPTB-HEV R 210 R15-RS-Flexpay R 211 R15-RM-Flexpay R 212 R15-LRS-Flexpay R 213 R15-RS-NMRG R 214 R15-ORS-TOU-OptA-NMRG R 215 R15-ORS-TOU-OptA-EVRR-NMRG R 216 R15-ORS-TOU-OptB-NMRG R 217 R15-ORS-TOU-OptB-EVRR-NMRG R 218 R15-RM-NMRG R 219 R15-ORM-TOU-OptA-NMRG R 220 R15-ORM-TOU-OptA-EVRR-NMRG R 221 R15-ORM-TOU-OptB-NMRG R 222 R15-ORM-TOU-OptB-EVRR-NMRG R 223 R15-LRS-NMRG R 224 R15-OLRS-TOU-OptA-NMRG R 225 R15-OLRS-TOU-OptA-EVRR-NMRG R 226 R15-OLRS-TOU-OptB-NMRG R 227 R15-OLRS-TOU-OptB-EVRR-NMRG R 228 R15-RS-NEM R 229 R15-RS-NEM-TOU R 230 R15-RS-NEM-TOU-EVRR R 231 R15-RM-NEM R 232 R15-RM-NEM-TOU R 233 R15-RM-NEM-TOU-EVRR R 234 R15-LRS-NEM R 235 R15-LRS-NEM-TOU R 236 R15-LRS-NEM-TOU-EVRR R 237 R15-ORS-TOU Option A-HEV R 238 R15-ORS-TOU Option B
Page 224 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr R239 R15-ORS-TOU Option B-HEV R 240 R15-ORM-TOU Option B R241 R15-RS R242 R15-RM R243 R15-RSL R244 R15-ORS-TOU (Option A) R 245 R15-ORM-TOU (Option A) R247 R15-RS-AB405 T2 R248 R15-RS-AB405 T3 R249 R15-RS-AB405 T4 R 250 R15-ORS -OPT A T2 R251 R15-ORS -OPT A T3 R252 R15-ORS -OPT A T4 R253 R15-ORS -OPT A HEV T2 R254 R15-ORS -OPT A HEV T3 R 255 R15-ORS -OPT A HEV T4 R256 R15-ORS -OPT B T2 R257 R15-ORS -OPT B T3 R258 R15-ORS -OPT B T4 R259 R15-ORS -OPT B HEV T2 R 260 R15-ORS -OPT B HEV T3 R261 R15-ORS -OPT B HEV T4 R262 R15-RM-AB405 T2 R263 R15-RM-AB405 T3 R264 R15-RM-AB405 T4 R 265 R15-ORM TOU HEV T2 R266 R15-ORM TOU HEV T3 R267 R15-ORM TOU HEV T4 R268 R15-LRS-AB405 T2 R269 R15-LRS-AB405 T3 R 270 R15-LRS-AB405 T4 R271 R15-ORS-TOU AB405 T2 R272 R15-ORS-TOU AB405 T3 R273 R15-ORS-TOU AB405 T4 R274 R15-ORS-TOU EVRR AB405 T2 R 275 R15-ORS-TOU EVRR AB405 T3 R276 R15-ORS-TOU EVRR AB405 T4 R277 R15-ORM-TOU AB405 T2 R278 R15-ORM-TOU AB405 T3 R279 R15-ORM-TOU AB405 T4 R 280 R15-ORM-TOU EVRR AB405 T2 R281 R15-ORM-TOU EVRR AB405 T3 R282 R15-ORM-TOU EVRR AB405 T4 R283 R15-OLRS-TOU AB405 T2 R284 R15-OLRS-TOU AB405 T3 R 285 R15-OLRS-TOU AB405 T4 R286 R15-OLRS-TOU EVRR AB405 T2 R287 R15-OLRS-TOU EVRR AB405 T3 R288 R15-OLRS-TOU EVRR AB405 T4 R289 R15-RS_DDP AB406 T2 R 290 R15-RS_DDP AB406 T3 R291 R15-RS_DDP AB406 T4 R292 R15-RS-CPP-AB405 T2 R293 R15-RS-CPP-AB405 T3 R294 R15-RS-CPP-AB405 T4 R 295 R15-RS_CPP EVRR AB405 T2 R296 R15-RS_CPP EVRR AB405 T3 R297 R15-RS_CPP EVRR AB405 T4 R298 R15-RS_CPP+DDP AB405 T2 R299 R15-RS_CPP+DDP AB405 T3 R 300 R15-RS_CPP+DDP AB405 T4 R301 R15-RS_CPP+DDP EVRR AB405 T2 R302 R15-RS_CPP+DDP EVRR AB405 T3 R303 R15-RS_CPP+DDP EVRR AB405 T4 R304 R15-RM-DDP-AB405 T2 R 305 R15-RM-DDP-AB405 T3 R306 R15-RM-DDP-AB405 T4
Page 225 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr R 307 R15-RM-CPP-AB405 T2 R 308 R15-RM-CPP-AB405 T3 R 309 R15-RM-CPP-AB405 T4 R 310 R15-RM_CPP EVRR AB405 T2 R 311 R15-RM_CPP EVRR AB405 T3 R 312 R15-RM_CPP EVRR AB405 T4 R 313 R15-RM_CPP+DDP AB405 T2 R 314 R15-RM_CPP+DDP AB405 T3 R 315 R15-RM_CPP+DDP AB405 T4 R 316 R15-RM_CPP+DDP EVRR AB405 T2 R 317 R15-RM_CPP+DDP EVRR AB405 T3 R 318 R15-RM_CPP+DDP EVRR AB405 T4 R 319 R15-LRS_DDP AB405 T2 R 320 R15-LRS_DDP AB405 T3 R 321 R15-LRS_DDP AB405 T4 R 322 R15-LRS_CPP AB405 T2 R 323 R15-LRS_CPP AB405 T3 R 324 R15-LRS_CPP AB405 T4 R 325 R15-LRS_CPP EVRR AB405 T2 R 326 R15-LRS_CPP EVRR AB405 T3 R 327 R15-LRS_CPP EVRR AB405 T4 R 328 R15-LRS_CPP+DDP AB405 T2 R 329 R15-LRS_CPP+DDP AB405 T3 R 330 R15-LRS_CPP+DDP AB405 T4 R 331 R15-LRS_CPP+DDP EVRR AB405 T2 R 332 R15-LRS_CPP+DDP EVRR AB405 T3 R 333 R15-LRS_CPP+DDP EVRR AB405 T4 R 334 R15-ORS-TOU R 335 R15-ORS-TOU EVRR R 336 R15-ORM-TOU R 337 R15-ORM-TOU EVRR R 338 R15-OLRS-TOU R 339 R15-OLRS-TOU EVRR R 340 R15-ORS-TOU NMR-G R 341 R15-ORS-TOU NMR-G EVRR R 342 R15-ORM-TOU NMR-G R 343 R15-ORM-TOU NMR-G EVRR R 344 R15-OLRS-TOU NMR-G R 345 R15-OLRS-TOU NMR-G EVRR R 346 R15-ORS-TOU AB405 R 347 R15-ORS-TOU EVRR AB405 R 348 R15-ORM-TOU AB405 R 349 R15-ORM-TOU EVRR AB405 R 350 R15-OLRS-TOU AB405 R 351 R15-OLRS-TOU EVRR AB405 R 352 R15-RS_CPP R 353 R15-RS_CPP EVRR R 354 R15-RM_CPP R 355 R15-RM_CPP EVRR R 356 R15-LRS_CPP R 357 R15-LRS_CPP EVRR R 358 R15-RS_DDP R 359 R15-RM_DDP R 360 R15-LRS_DDP R 361 R15-RS_CPP NMR-G R 362 R15-RS_CPP NMR-G EVRR R 363 R15-RM_CPP NMR-G R 364 R15-RM_CPP NMR-G EVRR R 365 R15-LRS_CPP NMR-G R 366 R15-LRS_CPP NMR-G EVRR R 367 R15-RS_CPP AB405 R 368 R15-RS_CPP EVRR AB405 R 369 R15-RM_CPP AB405 R 370 R15-RM_CPP EVRR AB405 R 371 R15-LRS_CPP AB405 R 372 R15-LRS_CPP EVRR AB405 R 373 R15-RS_CPP+DDP
Page 226 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr R374 R15-RS_CPP+DDP EVRR R375 R15-RM_CPP+DDP EVRR R376 R15-LRS_CPP+DDP EVRR R377 R15-RM_CPP+DDP R378 R15-LRS_CPP+DDP R379 R15-RS_DDP NMR-G R380 R15-RM_DDP NMR-G R381 R15-LRS_DDP NMR-G R382 R15-RS_DDP AB405 R383 R15-RM_DDP AB405 R384 R15-LRS_DDP AB405 R385 R15-RS_CPP+DDP NMR-G R386 R15-RS_CPP+DDP NMR-G EVRR R387 R15-RM_CPP+DDP NMR-G R388 R15-RM_CPP+DDP NMR-G EVRR R389 R15-LRS_CPP+DDP NMR-G R390 R15-LRS_CPP+DDP NMR-G EVRR R391 R15-RS_CPP+DDP AB405 R392 R15-RS_CPP+DDP EVRR AB405 R393 R15-RM_CPP+DDP AB405 R394 R15-RM_CPP+DDP EVRR AB405 R395 R15-LRS_CPP+DDP AB405 R396 R15-LRS_CPP+DDP EVRR AB405 R397 R15-ORM TOU OPT A AB405 R398 R15-ORM TOU OPT A AB405 T2 R399 R15-ORM TOU OPT A AB405 T3 R400 SSR-2 (GS-1) R401 GS-2 R402 GS-2-TOU R403 SSR-3 (GS-2) R404 OGS-2-TOU R405 LSR-1 (GS-2 TOU) R406 WP R407 IS-1 R408 IS-2 R411 GS-1-NEM R412 GS-1-NEM-TOU R413 GS-1-NEM-EVRR R414 GS-2S R415 GS-2P R416 GS-2T R417 GS-2S-TOU R418 GS-2P-TOU R419 GS-2T-TOU R420 SSR-3S (GS-2S) R421 SSR-3P (GS-2P) R422 SSR-3T (GS-2T) R423 OGS-2S-TOU R424 OGS-2P-TOU R425 OGS-2T-TOU R426 OGS-2S-TOU-EVRR R427 OGS-2P-TOU-EVRR R428 LSR-1S (GS-2-TOU-S) R429 LSR-1P (GS-2-TOU-P) R430 LSR-1T (GS-2-TOU-T) R431 GS-1 R432 OGS-1 TOU R433 GS-1-NMRG R434 OGS-1-TOU-NMRG R435 OGS1-TOU-EVRR-NMRG R436 GS-2S-TOU-HOPU R437 GS-2P-TOU-HOPU R438 GS-2T-TOU-HOPU R439 OGS-2S-TOU-HOPU R440 OGS-2P-TOU-HOPU R441 OGS-2T-TOU-HOPU R442 GS-1-AB405 T2
Page 227 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr R443 GS-1-AB405 T3 R444 GS-1-AB405 T4 R445 OGS-1 TOU - AB405 T2 R446 OGS-1 TOU - AB405 T3 R447 OGS-1 TOU - AB405 T4 R449 GS-3 R450 LSR II -(GS-3) R451 GS-4 R452 GS-3 NG R453 GS-4 NG R454 GS-3S-NG R455 GS-3P-NG R456 GS-3T-NG R457 GS-3S R458 GS-3P R459 GS-3T R460 LSR-2S (GS-3-S) R461 LSR-2P (GS-3-P) R462 LSR-2T (GS-3-T) R463 GS-3S-HOPU R464 GS-3P-HOPU R465 GS-3T-HOPU R466 LSR-3 (GS-4) R467 OGS-1 TOU EVRR NMR-AB405 R468 OGS-1 TOU EVRR NMR-AB405 T2 R469 OGS-1 TOU EVRR NMR-AB405 T3 R470 OGS-1 TOU EVRR NMR-AB405 T4 R473 GS-2 NG R474 GS-2 TOU NG R475 GS-2S NG R476 GS-2P NG R477 GS-2T NG R478 OGS-1-TOU EVRR R479 OGS-2T-TOU-EVRR R500 R15-ORM TOU OPT A AB405 T4 R501 R15-ORM TOU OPT B AB405 R502 R15-ORM TOU OPT B AB405 T2 R503 R15-ORM TOU OPT B AB405 T3 R504 R15-ORM TOU OPT B AB405 T4 R505 R15-ORM TOU OPT B EVRR AB405 R506 R15-ORM TOU OPTB EVRR AB405 T2 R507 R15-ORM TOU OPTB EVRR AB405 T3 R508 R15-ORM TOU OPTB EVRR AB405 T4 R509 R15-OLRS TOU OPT A AB405 R510 R15-OLRS TOU OPT A AB405 T2 R511 R15-OLRS TOU OPT A AB405 T3 R512 R15-OLRS TOU OPT A AB405 T4 R513 R15-OLRS TOU OPT A EVRR AB405 R514 R15-OLRS TOU OPTAEVRR AB405 T2 R515 R15-OLRS TOU OPTAEVRR AB405 T3 R516 R15-OLRS TOU OPTAEVRR AB405 T4 R517 R15-OLRS TOU OPT B AB405 R518 R15-OLRS TOU OPT B AB405 T2 R519 R15-OLRS TOU OPT B AB405 T3 R520 R15-OLRS TOU OPT B AB405 T4 R521 R15-OLRS TOU OPT B EVRR AB405 R522 R15-OLRS TOU OPTBEVRR AB405 T2 R523 R15-OLRS TOU OPTBEVRR AB405 T3 R524 R15-OLRS TOU OPTBEVRR AB405 T4 R525 R15-ORS-TOU NMR-A R526 R15-ORS-TOU NMR-A EVRR R527 R15-RS_CPP NMR-A R528 R15-RS_CPP NMR-A EVRR R529 R15-RS_DDP NMR-A R530 R15-RS_CPP+DDP NMR-A R531 R15-RS_CPP+DDP NMR-A EVRR R532 R15-ORM-TOU NMR-A
Page 228 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr R533 R15-ORM-TOU NMR-A EVRR R534 R15-RM_CPP NMR-A R535 R15-RM_CPP NMR-A EVRR R536 R15-RM_DDP NMR-A R537 R15-RM_CPP+DDP NMR-A R538 R15-RM_CPP+DDP NMR-A EVRR R539 R15-OLRS-TOU NMR-A R540 R15-OLRS-TOU NMR-A EVRR R541 R15-LRS_CPP NMR-A R542 R15-LRS_CPP NMR-A EVRR R543 R15-LRS_DDP NMR-A R544 R15-LRS_CPP+DDP NMR-A R545 R15-LRS_CPP+DDP NMR-A EVRR R546 R15-OLRS-TOU option A EVRR R547 R15-OLRS-TOU option B R548 R15-OLRS-TOU option B EVRR R549 R15-OLRS-TOU option A R550 R15-SSR-1 (RS) R600 ODM-1 TOU EVRR AB405 R601 ODM-1 TOU EVRR AB405 T2 R602 ODM-1 TOU EVRR AB405 T3 R603 ODM-1 TOU EVRR AB405 T4 R604 ODM-1 TOU AB405 R605 ODM-1 TOU AB405 T2 R606 ODM-1 TOU AB405 T3 R607 ODM-1 TOU AB405 T4 R608 D1_CPP+DDP NMR-A R609 D1_CPP+DDP NMR-A EVRR R610 D1_CPP NMR-A R611 D1_CPP NMR-A EVRR R612 D1_DDP NMR-A R613 DM1_CPP NMR-A R614 DM1_CPP NMR-A EVRR R615 DM1_CPP+DDP NMR-A R616 DM1_CPP+DDP NMR-A EVRR R617 DM1_DDP NMR-A R700 R15-OGS-2P TOU EVCCR R701 R15-OGS-2S TOU EVCCR R702 R15-OGS-2T TOU EVCCR R703 R15-GS-2P TOU EVCCR R704 R15-GS-2S TOU EVCCR R705 R15-GS-2T TOU EVCCR R760 R15-GS-3P EVCCR R761 R15-GS-3S EVCCR R762 R15-GS-3T EVCCR R800 GS R801 OGS-TOU R803 LGS-1 R804 SSR-3 (LGS-1) R805 OLGS-1-TOU R806 GS-NEM R807 GS-NEM-TOU R808 GS-NEM-TOU-EVRR R809 GS-NMRG R810 GS-TOU-NMRG R811 GS-TOU-EVRR-NMRG R812 GS R813 GS-AB405 T2 R814 GS-AB405 T3 R815 GS-AB405 T4 R816 OGS-AB405 TOU R817 OGS-AB405 TOU T2 R818 OGS-AB405 TOU T3 R819 OGS-AB405 TOU T4 R820 OGS-AB405 TOU EVRR R821 OGS-AB405 TOU EVRR T2 R822 OGS-AB405 TOU EVRR T3
Page 229 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr R823 OGS-AB405 TOU EVRR T4 R824 IAIWP R825 OGS-TOU EVRR R829 OLGS-1-TOU EVRR R830 SSR-2 (GS) R831 R15-LGS-1 AB405 T1 R832 R15-LGS-1 AB405 T2 R833 R15-LGS-1 AB405 T3 R8333 R15-LGS-1 AB405 T3 R834 R15-LGS-1 AB405 T4 R835 R15-OLGS-1 TOU EVCCR R900 LGS-2-P R901 LGS-2-S R902 LGS-3-P R903 LGS-3-S R904 LGS-3-T R905 OLGS-3P-HLF R906 LSR-2 (LGS-3P) R907 LSR-2 (LGS-3T) R908 LSR-1 (LGS-2T) R909 LSR-3 (LGS-X P) R910 LSR-3 (LGS-X S) R911 LSR-3 (LGS-X T) R912 LGS-P-X R913 LGS-S-X R914 LGS-T-X R915 LGS-2-T R916 LSR-1 (LGS-2S) R917 LSR-2 (LGS-3S) R918 LSR-1 (LGS-2P) R919 R15-LGS-2P EVCCR R920 R15-LGS-2S EVCCR R921 R15-LGS-2T EVCCR R922 R15-LGS-3P EVCCR R923 R15-LGS-3S EVCCR R924 R15-LGS-3T EVCCR R979 LSR-2 (LGS-WP2P) R980 LSR-2 (LGS-WP2T) R981 LSR-2 (LGS-WP3T) R990 LGS-P-WP2 R991 LGS-S-WP2 R992 LGS-T-WP2 R993 LGS-P-WP3 R994 LGS-S-WP3 R995 LGS-T-WP3 R996 LSR-2 (LGS-3-WPS) R997 LSR-2 (LGS-3-WPP) R998 LSR-2 (LGS-WP2S) SR274 R15-ORS-TOU EVRR AB405 T2 SR367 R15-RS_CPP AB405 X000 General - Other X001 Net Delivered Default X004 Other-Electric X007 Other-Gas X008 Other-Water X051 RS X052 ORS -OPT A X053 ORS -OPT A HEV X054 ORS -OPT B X055 ORS -OPT B HEV X056 RM X057 ORM TOU HEV X058 LRS X060 ORM-TOU-OPTA-HEV X061 ORM-TOU-OPTB-HEV X062 RS-Flexpay X063 RM-Flexpay
Page 230 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr X 064 LRS-Flexpay X 065 RS-NMRG X066 ORS-TOU-OptA-NMRG X067 ORS-TOU-OptA-EVRR-NMRG X068 ORS-TOU-OptB-NMRG X069 ORS-TOU-OptB-EVRR-NMRG X070 RM-NMRG X071 ORM-TOU-OptA-NMRG X072 ORM-TOU-OptA-EVRR-NMRG X073 ORM-TOU-OptB-NMRG X074 ORM-TOU-OptB-EVRR-NMRG X075 LRS-NMRG X076 OLRS-TOU-OptA-NMRG X077 OLRS-TOU-OptA-EVRR-NMRG X078 OLRS-TOU-OptB-NMRG X079 OLRS-TOU-OptB-EVRR-NMRG X080 RS-NEM X081 RS-NEM-TOU X082 RS-NEM-TOU-EVRR X083 RM-NEM X084 RM-NEM-TOU X085 RM-NEM-TOU-EVRR X086 LRS-NEM X087 LRS-NEM-TOU X088 LRS-NEM-TOU-EVRR X089 RS-TOU-E - Res -TOU Enhanced X090 RS-CPP- Res -TOU-Critical Peak X091 RM-TOU-E-Res Multi TOU Enhancd X092 RM-CPP-Res Multi Critical Peak X093 ORS-TOU Option A-HEV X094 ORS-TOU Option B X095 ORS-TOU Option B-HEV X096 ORM-TOU Option B X097 ORLS-TOU Option A-HEV X098 ORLS-TOU Option B X099 ORLS-TOU Option B-HEV X100 RS Residential Service X101 RS Rresidential-Prepaid X102 RM- Residential Multi Family X103 RS-L Large Residential Service X104 ORS-TOU Option A X105 RM Res. Multi Family-Prepaid X106 ORM-TOU Option A X107 ORLS-TOU Option A X108 SSR-1 Residential Standby X109 RS-PAL Res Svc-Priv Area Light X110 GS General Service X111 SSR-2 GS Standby X112 OGS-TOU-Op Gen Svc TOU X113 OGS-TOU-HEV-(Hybrid Elec Veh) X114 GS-TOU-E-Gen Svc-TOU Enhanced X115 GS-CPP-GenSvc-TOU-CriticalPeak X116 WCS-1-Wireless Comm - Level 1 X117 WCS-2-Wireless Comm - Level 2 X118 WCS-3-Wireless Comm - Level 3 X119 GS-PAL Gen Svc-Priv Area Light X120 LGS-1 Lg General Service - 1 X121 SSR-3 LGS-1 Standby X122 OLGS-1-TOU-Opt LGS-1-TOU X123 OLGS-TOU-HEV-(Hybrid Elec Veh) X124 LGS-2-P---Primary X125 LGS-2-S---Secondary X126 LGS-2-T---Transmission X127 LGS-3---Primary X128 LGS-3-S---Secondary X129 LGS-3-T---Transmission X130 LGS-P Lg General Service
Page 231 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr X131 LGS-S Lg General Service X132 LGS-T Lg General Svc X133 LGST Lg General Svc X134 LSR-1 (LGS-2S) Lg Standby X135 SS Standby Service X136 OLGS-3P-HLF X137 LSR-2 (LGS-3P) Lg Standby X138 LSR-2(LGS-3T) Lg Standby X139 LSR-2 (LGS-3-WPS) Lg Standby X140 LSR-2 (LGS-3-WPP) Lg Standby X141 LSR-2 (LGS-S-WPS) X142 SS-T Standby Svc X143 LSR-1(LGS-2T) X145 LSR-1(LGS-2P) X146 LSR-3 (LGS-X P) X147 LSR-3 (LGS-X S) X148 LSR-3 (LGS-X T) X150 LGS-X-P Extra Lg LGS Primary X151 LGS-X-S Extra Lg LGS Secondary X152 LGS-X-T Extra Lg LGS Trans X153 LGS-X Extra Lg LGS X160 LGSPWP Lg Gen SvcWtr Pumping X161 LGSSWP Lg Gen Svc Wtr Pumping X162 LGSTWP Lg Gen Svc Wtr Pumping X163 LGS-WP-2--Primary X164 LGS-WP-2-Secondary X165 LGS-WP-2--Transmission X166 LGS-WP-3--Primary X167 LGS-WP-3--Secondary X168 LGS-WP-3--Transmission X170 LGS-X-WP-P--Primary X171 LGS-X-WP-S--Secondary X172 LGS-X-WP-T--Transmission X180 SL X181 SL-St/Traffic Lting-Metered X182 Sl-St/Traffic Lting-Non-Meter X184 MSL-Municipal St. Lting-Public X186 MSL-Municipal St. Lting-Cust X190 GS-NEM X191 GS-NEM-TOU X192 GS-NEM-TOU-EVRR X193 GS-NMRG X194 GS-TOU-NMRG X195 GS-TOU-EVRR-NMRG X196 GS X200 D-1 Domestic Use X201 DM-1 Domestic Multi-Family X202 OD-1-TOU Optional Domestic Ser X203 ODM-1-TOU Op Dom MF-TOU X204 OLS-res Outdoor Lighting Servi X205 SSR 1 Sm Standby (Res.) X206 GS-1 Small General Service X208 OGS-1-TOU Optional General - T X209 SSR 2 Sm Standby (GS-1) X210 GS-2 Medium General Service X211 GS-2-PRR Med Gen Svc-PRR X212 GS-2-TOU Med. Gen Time of Use X213 SSR 3 Sm Standby (GS-2) X214 OGS-2-TOU Optional Med. Gen. T X215 LSR 1 Med. Standby (GS-2-TOU) X216 GS-3 Large General Service X217 LSR LG Standby Service (GS3) X218 GS-4 Large Transmission Servic X219 LSR 3 Lg Standby (GS-4) X220 FSS Firm Standby Service X222 SFSS Small Firm Standby Servic X224 WP Water Plumbing
Page 232 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr X226 IS-1 Irrigation Service X228 IS-2 Interruptible Irrigation X229 WCS-1-Wireless Comm - Level 1 X230 GS-4C Large Trans. Contract X231 WCS-2-Wireless Comm - Level 2 X232 GS-5T Large Trans. Contract X233 WCS-3-Wireless Comm - Level 3 X234 OLS-com'l Outdoor Lighting Ser X236 SL Street Lighting X242 GS-2 NG-New Generation GS-2 X243 GS-2 TOU NG-New Gen. GS-2 TOU X244 GS-3 NG-New Generation GS-3 X245 GS-4T-NG-New Gen GS-4-Transmis X246 GS-2S-NG-New Gen GS-2-Secondar X247 GS-2P-NG-New Gen GS-2-Primary X248 GS-2T-NG-New Gen GS-2-Transmis X249 GS-3S-NG-New Gen GS-3-Secondar X250 GS-3P-NG-New Gen GS-3-Primary X251 GS-3T-NG-New Gen GS-3-Transmis X256 D-T-TOU-E Dom - TOU Enhanced X257 D-1-CPP-Dom -TOU-Critical Peak X258 DM-TOU-E-Dom Multi TOU Enhancd X259 DM-CPP - Dom Multi Critical Pe X260 OD-1-TOU-HEV (Hybrid Vehicle) X261 ODM-1-REVRR-TOU X262 OGS-1-TOU-HEV (Hybrid Vehicle) X264 OGS-2-TOU-HEV (Hybrid Vehicle) X265 GS-TOU-E -Gen Svc-TOU Enhanced X266 GS-CPP-GenSvc-TOU-CriticalPeak X267 GS-1-NEM X268 GS-1-NEM-TOU X269 GS-1-NEM-EVRR X270 GS-2S Med Gen Serv-Secondary X271 GS-2P Med Gen Serv-Primary X272 GS-2T Med Gen Serv-Transmissio X273 GS-2S-TOU Med Gen Serv-TOU-S X274 GS-2P-TOU Med Gen Serv-TOU-P X275 GS-2T-TOU Med Gen Serv-TOU-T X276 SSR-3S Sm Standby (GS-2S) X277 SSR-3P Sm Standby (GS-2P) X278 SSR-3T Sm Standby (GS-2T) X279 OGS-2S-TOU Optional Med Gen-S X280 OGS-2P-TOU Optional Med Gen-P X281 OGS-2T-TOU Optional Med Gen-T X282 OGS-2S-TOU-EVRR (Elec Veh-S) X283 OGS-2P-TOU-EVRR (Elec Veh-P) X284 OGS-2T-TOU-EVRR (Elec Veh-T) X285 LSR-1S Med Standby(GS-2-TOU-S) X286 LSR-1P Med Standby(GS-2-TOU-P) X287 LSR-1T Med Standby(GS-2-TOU-T) X288 GS-3S Large General Service-S X289 GS-3P Large General Service-P X290 GS-3T Large General Service-T X291 LSR-2S Lg Standby Serv(GS-3-S) X292 LSR-2P Lg Standby Serv(GS-3-P) X293 LSR-2T Lg Standby Serv(GS-3-T) X309 RS-PAL Res Svc-Priv Area Lt-DO X310 GS General Service-DO X312 OGS-TOU Op Gen Svc TOU-DO X319 GS-PAL Gen Svc-Prlv Area Lt-DO X320 LGS-1 Lg General Service-1-DO X324 LGS-2-P--Primary--DO X325 LGS-2-S--Secondary--DO X326 LGS-2-T--Transmission--DO X327 LGS-3-P--Primary-DO X328 LGS-3-S--Secondary--DO X329 LGS-3-T--Transmission--DO
Page 233 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr X340 SS-P Standby Svc-Primary DO X341 SS-S-Standby Svc-Secondary-DO X342 SS-T Standby Svc-Trans-DO X350 LGS-P-X Ex Lg LGS Primary-DO X351 LGS-S-X Ex Lg LGS Secondary-DO X352 LGS-T-X Ex Lg LGS Trans-DO X363 LGS-P-WP2-Primary-DO X364 LGS-S-WP2-Secondary-DO X365 LTS-T-WP2-Transmission-DO X366 LGS-P-WP3-Primary-DO X367 LGS-S-WP3-Secondary-DO X368 LGS-T-WP3-Transmission-DO X370 LGS-X-WP-P-Primary-DO X371 LGS-X-WP-S-Secondary -DO X372 LGS-X-WP-T-Transmission-DO X381 SL-St/Traffic Lting-Metered-DO X382 SL-St/Traffic Lting-Non-Met-DO X384 MSL-Muni St. Lting-Public-DO X386 MSL-Muni St. Lting-Cust-DO X406 DO-GS-1 Sm General Service X410 DO-GS-2 Med General Service X412 DO-GS-2-TOU Med General-TOU X416 DO-GS-3 Large General Service X418 DO-GS-4 Large Transmission X424 DO-WP Water Pumping X426 DO-IS-1 Irrigation Service X428 DO-IS-2 Interruptible Irrig. X434 DO-OLS Outdoor Lighting-Com'l X436 DO-SL Street Lighting X470 DO-GS-2S Med Gen Serv-Secondar X471 DO-GS-2P Med Gen Serv-Primary X473 DO-GS-2S-TOU Med Gen Ser-TOU-S X474 GS2 TOU PRI DOS X488 DO-GS-3S Large General Serv-S X489 DO-GS-3P Large General Serv-P X490 DO-GS-3T Large General Serv-T X500 D-1 CA Domestic Service X501 D-1-TOU CA. Domestic TOU X502 DS-1 Ca MltiUnt Dom Srv Submtr X503 DM-1 CaMltiUntDomSrv NotSubmtr X504 OLS CA Outdoor lighting Serv X510 A-1 CA Small General Service X511 A-1-TOU CA Sm. General Service X512 A-2 CA Medium General Service X513 A-2-TOU CA Medium Gen Service X514 PA CA Opt Interrupt Irrigation X530 A-3 CA Large General Service X534 OLS-CA Outdoor Lighting-Com'l X536 SL/OL CA Street & Hwy Lighting X602 Sales for Resale X604 Resale Market Firm X606 Revenue Resale Economy X608 Power Sales-Economy X610 Power Sales-Firm X612 Transfer Payment X710 RNG Res. Natural Gas X711 RNG Flexpay Res. Natural Gas X715 LPG-res X716 LPG-Res Flexpay X720 SCNG Sm Com'l & Industrial Nat X730 COMP Gas Service for Compressi X740 LCNG Lg Com'l & Industrial Nat X750 INGR Incentive Natural Gas Rat X760 LPG-com'l Liquefied Petroleum X770 VBST Value Based Service Tarif X780 Sales for Resale X810 RFWS Res. Flat FRIS=Same as RF
Page 234 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr X812 MRFS Multi-unit Res. Flat X814 SUFR Small Unit Flat Rate X820 RMWS Res. Metered X822 MMWS Multi-unit Res. Metered X830 GMWS Gen Metered Water X832 IWS Interruptible Water Serv X840 FPS Fire Protection X850 MIS Metered Irrigation X852 MRIS Multi-unit Res. Irrigatio X854 HDIS Highland Ditch X860 LVS Lg Volume Service X862 FSPR Firm Standby & Partial X864 CTW Construction Water X900 D-1-NEM X901 D-1-NEM-TOU X902 D-1-NEM-TOU-EVRR X903 DM-1-NEM X904 DM-1-NEM-TOU X905 DM-1-NEM-TOU-EVRR X906 D-1-NMRG X907 OD-1-TOU-NMRG X908 D-1-TOU-EVRR-NMRG X909 DM-1-NMRG X910 ODM-1-TOU-NMRG X911 ODM-1-TOU-EVRR-NMRG X912 D-1-Flexpay X913 DM-1-Flexpay X914 OLS-RES-Flexpay X915 D-1 X916 OD-1 TOU X917 OD-1 TOU HEV X918 DM-1 X967 GS-1 X968 OGS-1 TOU X970 GS-1-NMRG X971 OGS-1-TOU-NMRG X972 OGS1-TOU-EVRR-NMRG X973 GS-2S-TOU-HOPU (Med Gen Serv) X974 GS-2P-TOU-HOPU (Med Gen Serv) X975 GS-2T-TOU-HOPU (Med Gen Serv) X979 OGS-2S-TOU-HOPU (Opt Med Gen) X980 OGS-2P-TOU-HOPU (Opt Med Gen) X981 OGS-2T-TOU-HOPU (Opt Med Gen) X988 GS-3S-HOPU (Large Gen Serv-S) X989 GS-3P-HOPU (Large Gen Serv-P) X990 GS-3T-HOPU (Large Gen Serv-T) Y001 RS-AB405 T2 Y002 RS-AB405 T3 Y003 RS-AB405 T4 Y004 ORS -OPT A T2 Y005 ORS -OPT A T3 Y006 ORS -OPT A T4 Y007 ORS -OPT A HEV T2 Y008 ORS -OPT A HEV T3 Y009 ORS -OPT A HEV T4 Y010 ORS -OPT B T2 Y011 ORS -OPT B T3 Y012 ORS -OPT B T4 Y013 ORS -OPT B HEV T2 Y014 ORS -OPT B HEV T3 Y015 ORS -OPT B HEV T4 Y016 RM-AB405 T2 Y017 RM-AB405 T3 Y018 RM-AB405 T4 Y019 ORM TOU HEV T2 Y020 ORM TOU HEV T3 Y021 ORM TOU HEV T4
Page 235 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr Y 022 LRS-AB405 T2 Y 023 LRS-AB405 T3 Y 024 LRS-AB405 T4 Y 025 ORS-TOU AB405 T2 Y 026 ORS-TOU AB405 T3 Y 027 ORS-TOU AB405 T4 Y 028 ORS-TOU EVRR AB405 T2 Y 029 ORS-TOU EVRR AB405 T3 Y 030 ORS-TOU EVRR AB405 T4 Y 031 ORM-TOU AB405 T2 Y 032 ORM-TOU AB405 T3 Y 033 ORM-TOU AB405 T4 Y 034 ORM-TOU EVRR AB405 T2 Y035 ORM-TOU EVRR AB405 T3 Y036 ORM-TOU EVRR AB405 T4 Y 037 OLRS-TOU AB405 T2 Y 038 OLRS-TOU AB405 T3 Y 039 OLRS-TOU AB405 T4 Y 040 OLRS-TOU EVRR AB405 T2 Y 041 OLRS-TOU EVRR AB405 T3 Y 042 OLRS-TOU EVRR AB405 T4 Y 043 RS_DDP AB406 T2 Y 044 RS_DDP AB406 T3 Y 045 RS_DDP AB406 T4 Y 046 RS-CPP-AB405 T2 Y 047 RS-CPP-AB405 T3 Y 048 RS-CPP-AB405 T4 Y 049 RS_CPP EVRR AB405 T2 Y 050 RS_CPP EVRR AB405 T3 Y 051 RS_CPP EVRR AB405 T4 Y 052 RS_CPP+DDP AB405 T2 Y 053 RS_CPP+DDP AB405 T3 Y 054 RS_CPP+DDP AB405 T4 Y 055 RS_CPP+DDP EVRR AB405 T2 Y 056 RS_CPP+DDP EVRR AB405 T3 Y 057 RS_CPP+DDP EVRR AB405 T4 Y 058 RM-DDP-AB405 T2 Y 059 RM-DDP-AB405 T3 Y 060 RM-DDP-AB405 T4 Y 061 RM-CPP-AB405 T2 Y 062 RM-CPP-AB405 T3 Y 063 RM-CPP-AB405 T4 Y 064 RM_CPP EVRR AB405 T2 Y065 RM_CPP EVRR AB405 T3 Y066 RM_CPP EVRR AB405 T4 Y 067 RM_CPP+DDP AB405 T2 Y 068 RM_CPP+DDP AB405 T3 Y 069 RM_CPP+DDP AB405 T4 Y 070 RM_CPP+DDP EVRR AB405 T2 Y071 RM_CPP+DDP EVRR AB405 T3 Y072 RM_CPP+DDP EVRR AB405 T4 Y 073 LRS_DDP AB405 T2 Y 074 LRS_DDP AB405 T3 Y 075 LRS_DDP AB405 T4 Y 076 LRS_CPP AB405 T2 Y 077 LRS_CPP AB405 T3 Y 078 LRS_CPP AB405 T4 Y 079 LRS_CPP EVRR AB405 T2 Y 080 LRS_CPP EVRR AB405 T3 Y 081 LRS_CPP EVRR AB405 T4 Y 082 LRS_CPP+DDP AB405 T2 Y 083 LRS_CPP+DDP AB405 T3 Y 084 LRS_CPP+DDP AB405 T4 Y 085 LRS_CPP+DDP EVRR AB405 T2 Y 086 LRS_CPP+DDP EVRR AB405 T3 Y 087 LRS_CPP+DDP EVRR AB405 T4 Y 088 GS-AB405 T2
Page 236 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr Y 089 GS-AB405 T3 Y 090 GS-AB405 T4 Y 091 OGS-AB405 TOU Y092 OGS-AB405 TOU T2 Y093 OGS-AB405 TOU T3 Y094 OGS-AB405 TOU T4 Y095 OGS-AB405 TOU EVRR Y096 OGS-AB405 TOU EVRR T2 Y097 OGS-AB405 TOU EVRR T3 Y098 OGS-AB405 TOU EVRR T4 Y099 IAIWP Y100 ORS-TOU Y101 ORS-TOU EVRR Y102 ORM-TOU Y103 ORM-TOU EVRR Y104 OLRS-TOU Y105 OLRS-TOU EVRR Y106 ORS-TOU NMR-G Y107 ORS-TOU NMR-G EVRR Y108 ORM-TOU NMR-G Y109 ORM-TOU NMR-G EVRR Y110 OLRS-TOU NMR-G Y111 OLRS-TOU NMR-G EVRR Y112 ORS-TOU NMR-405 Y113 ORS-TOU EVRR AB405 Y 114 ORM-TOU AB405 Y 115 ORM-TOU EVRR AB405 Y116 OLRS-TOU AB405 Y117 OLRS-TOU EVRR AB405 Y118 RS_CPP Y119 RS_CPP EVRR Y120 RM_CPP Y121 RM_CPP EVRR Y122 LRS_CPP Y123 LRS_CPP EVRR Y124 RS_DDP Y125 RM_DDP Y126 LRS_DDP Y127 RS_CPP NMR-G Y128 RS_CPP NMR-G EVRR Y129 RM_CPP NMR-G Y130 RM_CPP NMR-G EVRR Y131 LRS_CPP NMR-G Y132 LRS_CPP NMR-G EVRR Y 133 RS_CPP AB405 Y 134 RS_CPP EVRR AB405 Y 135 RM_CPP AB405 Y 136 RM_CPP EVRR AB405 Y 137 LRS_CPP AB405 Y 138 LRS_CPP EVRR AB405 Y139 RS_CPP+DDP Y140 RS_CPP+DDP EVRR Y141 RM_CPP+DDP EVRR Y142 LRS_CPP+DDP EVRR Y143 RM_CPP+DDP Y144 LRS_CPP+DDP Y145 RS_DDP NMR-G Y146 RM_DDP NMR-G Y147 LRS_DDP NMR-G Y148 RS_DDP AB405 Y 149 RM_DDP AB405 Y 150 LRS_DDP AB405 Y151 RS_CPP+DDP NMR-G Y152 RS_CPP+DDP NMR-G EVRR Y153 RM_CPP+DDP NMR-G Y154 RM_CPP+DDP NMR-G EVRR Y155 LRS_CPP+DDP NMR-G
Page 237 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr Y156 LRS_CPP+DDP NMR-G EVRR Y157 RS_CPP+DDP AB405 Y158 RS_CPP+DDP EVRR AB405 Y159 RM_CPP+DDP AB405 Y160 RM_CPP+DDP EVRR AB405 Y161 LRS_CPP+DDP AB405 Y162 LRS_CPP+DDP EVRR AB405 Y163 ORM TOU OPT A AB405 Y164 ORM TOU OPT A AB405 T2 Y165 ORM TOU OPT A AB405 T3 Y166 ORM TOU OPT A AB405 T4 Y167 ORM TOU OPT B AB405 Y168 ORM TOU OPT B AB405 T2 Y169 ORM TOU OPT B AB405 T3 Y 170 ORM TOU OPT B AB405 T4 Y171 ORM TOU OPT B EVRR AB405 Y172 ORM TOU OPT B EVRR AB405 T2 Y173 ORM TOU OPT B EVRR AB405 T3 Y174 ORM TOU OPT B EVRR AB405 T4 Y175 OLRS TOU OPT A AB405 Y176 OLRS TOU OPT A AB405 T2 Y177 OLRS TOU OPT A AB405 T3 Y178 OLRS TOU OPT A AB405 T4 Y179 OLRS TOU OPT A EVRR AB405 Y180 OLRS TOU OPT A EVRR AB405 T2 Y181 OLRS TOU OPT A EVRR AB405 T3 Y182 OLRS TOU OPT A EVRR AB405 T4 Y183 OLRS TOU OPT B AB405 Y184 OLRS TOU OPT B AB405 T2 Y185 OLRS TOU OPT B AB405 T3 Y186 OLRS TOU OPT B AB405 T4 Y187 OLRS TOU OPT B EVRR AB405 Y188 OLRS TOU OPT B EVRR AB405 T2 Y189 OLRS TOU OPT B EVRR AB405 T3 Y190 OLRS TOU OPT B EVRR AB405 T4 Y191 ORS-TOU NMR-A Y192 ORS-TOU NMR-A EVRR Y193 RS_CPP NMR-A Y194 RS_CPP NMR-A EVRR Y195 RS_DDP NMR-A Y196 RS_CPP+DDP NMR-A Y197 RS_CPP+DDP NMR-A EVRR Y198 ORM-TOU NMR-A Y199 ORM-TOU NMR-A EVRR Y200 RM_CPP NMR-A Y201 RM_CPP NMR-A EVRR Y202 RM_DDP NMR-A Y203 RM_CPP+DDP NMR-A Y204 RM_CPP+DDP NMR-A EVRR Y205 OLRS-TOU NMR-A Y206 OLRS-TOU NMR-A EVRR Y207 LRS_CPP NMR-A Y208 LRS_CPP NMR-A EVRR Y209 LRS_DDP NMR-A Y210 LRS_CPP+DDP NMR-A Y211 LRS_CPP+DDP NMR-A EVRR Y700 LGS-1 AB405 T1 Y701 LGS-1 AB405 T3 Y702 LGS-1 AB405 T3 Y703 LGS-1 AB405 T4 Y704 OLGS-1 TOU EVCCR Y919 LGS-2P EVCCR Y920 LGS-2S EVCCR Y921 LGS-2T EVCCR Y922 LGS-3P EVCCR Y923 LGS-3S EVCCR Y924 LGS-3T EVCCR
Page 238 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr Z 001 D1_CPP Z 002 D1_CPP EVRR Z 003 DM1_CPP Z 004 DM1_CPP EVRR Z 005 D1_CPP NMR-G Z 006 D1_CPP NMR-G EVRR Z 007 DM1_CPP NMR-G Z 008 DM1_CPP NMR-G EVRR Z 009 D1_CPP AB405 Z 010 D1_CPP EVRR AB405 Z 011 DM1_CPP AB405 Z 012 DM1_CPP EVRR AB405 Z 013 D1_DDP Z 014 DM1_DDP Z 015 D1_DDP NMR-G Z 016 DM1_DDP NMR-G Z 017 D1_DDP AB405 Z 018 DM1_DDP AB405 Z 019 D1_CPP+DDP Z 020 D1_CPP+DDP EVRR Z 021 DM1_CPP+DDP Z 022 DM1_CPP+DDP EVRR Z 023 D1_CPP+DDP NMR-G Z 024 D1_CPP+DDP NMR-G EVRR Z 025 DM1_CPP+DDP NMR-G Z 026 DM1_CPP+DDP NMR-G EVRR Z 027 D1_CPP+DDP AB405 Z 028 D1_CPP+DDP EVRR AB405 Z 029 DM1_CPP+DDP AB405 Z 030 DM1_CPP+DDP EVRR AB405 Z 031 D-1 AB405 T2 Z 032 D-1 AB405 T3 Z 033 D-1 AB405 T4 Z 034 OD-1 TOU AB405 T2 Z 035 OD-1 TOU AB405 T3 Z 036 OD-1 TOU AB405 T4 Z 037 OD-1 TOU HEV AB405 T2 Z 038 OD-1 TOU HEV AB405 T3 Z 039 OD-1 TOU HEV AB405 T4 Z 040 DM-1 AB405 T2 Z 041 DM-1 AB405 T3 Z 042 DM-1 AB405 T4 Z 043 D1_CPP AB405 T2 Z 044 D1_CPP AB405 T3 Z 045 D1_CPP AB405 T4 Z 046 D1_CPP EVRR AB405 T2 Z 047 D1_CPP EVRR AB405 T3 Z 048 D1_CPP EVRR AB405 T4 Z 049 DM1_CPP AB405 T2 Z 050 DM1_CPP AB405 T3 Z 051 DM1_CPP AB405 T4 Z 052 DM1_CPP EVRR AB405 T2 Z 053 DM1_CPP EVRR AB405 T3 Z 054 DM1_CPP EVRR AB405 T4 Z 055 D1_DDP AB405 T2 Z 056 D1_DDP AB405 T3 Z 057 D1_DDP AB405 T4 Z 058 DM1_DDP AB405 T2 Z 059 DM1_DDP AB405 T3 Z 060 DM1_DDP AB405 T4 Z 061 D1_CPP+DDP AB405 T2 Z 062 D1_CPP+DDP AB405 T3 Z 063 D1_CPP+DDP AB405 T4 Z 064 D1_CPP+DDP EVRR AB405 T2 Z 065 D1_CPP+DDP EVRR AB405 T3 Z 066 D1_CPP+DDP EVRR AB405 T4 Z 067 DM1_CPP+DDP AB405 T2
Page 239 of 316 Activity ID 20-06XXX; MDR 018E Attach 01 Activity Descr Z068 DM1_CPP+DDP AB405 T3 Z069 DM1_CPP+DDP AB405 T4 Z070 DM1_CPP+DDP EVRR AB405 T2 Z071 DM1_CPP+DDP EVRR AB405 T3 Z072 DM1_CPP+DDP EVRR AB405 T4 Z073 GS-1-AB405 T2 Z074 GS-1-AB405 T3 Z075 GS-1-AB405 T4 Z076 OGS-1 TOU - AB405 T2 Z077 OGS-1 TOU - AB405 T3 Z078 OGS-1 TOU - AB405 T4 Z079 OGS-1 TOU EVRR NMR-AB405 Z080 OGS-1 TOU EVRR NMR-AB405 T2 Z081 OGS-1 TOU EVRR NMR-AB405 T3 Z082 OGS-1 TOU EVRR NMR-AB405 T4 Z083 ODM-1 TOU EVRR AB405 Z084 ODM-1 TOU EVRR AB405 T2 Z085 ODM-1 TOU EVRR AB405 T3 Z086 ODM-1 TOU EVRR AB405 T4 Z087 ODM-1 TOU AB405 Z088 ODM-1 TOU AB405 T2 Z089 ODM-1 TOU AB405 T3 Z090 ODM-1 TOU AB405 T4 Z091 D1_CPP+DDP NMR-A Z092 D1_CPP+DDP NMR-A EVRR Z093 D1_CPP NMR-A Z094 D1_CPP NMR-A EVRR Z095 D1_DDP NMR-A Z096 DM1_CPP NMR-A Z097 DM1_CPP NMR-A EVRR Z098 DM1_CPP+DDP NMR-A Z099 DM1_CPP+DDP NMR-A EVRR Z100 DM1_DDP NMR-A Z700 OGS-2P TOU EVCCR Z701 OGS-2S TOU EVCCR Z702 OGS-2T TOU EVCCR Z703 GS-2P TOU EVCCR Z704 GS-2S TOU EVCCR Z705 GS-2T TOU EVCCR Z760 GS-3P EVCCR Z761 GS-3S EVCCR Z762 GS-3T EVCCR
Page 240 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 19E RESPONDER: Morley, Daniel
REQUEST:
New Accounts. a. Provide the rationale for any new account or sub account established since the end of the immediately preceding test period, or three years, whichever is less. Provide accounts and dollar amounts for the test period. b. Describe how the activity was recorded prior to the establishment of the new account(s) or sub account(s).
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
See attachment. Refer to MDR 20E – Trial Balance and MDR 21E – General Ledger for dollar amounts for the test year.
Page 241 of 316 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity Approved regulatory asset account for SB329 Natural Disaster Mitigation plan balancing SHARE 182386 SB329 Natural Disaster Plan 12/1/2019 A account New activity SHARE 253021 General Provision Reserve 12/1/2019 A Deferred credit account for general regulatory and other provisions New activity Idaho Power is leaving Unit 1 at the start of 2020. This account will include all inventory SHARE 154021 Material and Supplies Unit 1 11/1/2019 A purchased for Valmy Unit 1 and will not be jointly owned. New activity SHARE 174499 Fed Tax Corrections - Int 11/1/2019 A FIN 48 long-term interest receivable account - asset counterpart to 237901 New activity SHARE 182397 Navajo GS Retirement 11/1/2019 A To record Navajo Retirement New activity SHARE 227022 AP Clearing - TCID Lease 11/1/2019 A Due to the TCID lease New activity Idaho Power is leaving Unit 1 at the start of 2020. This account will include the SHARE 242022 Exit Payment for Valmy Unit 1 11/1/2019 A prepayment from IPC for this exit fee. New activity SHARE 254044 Navajo GS Retirement 11/1/2019 A To record Navajo Retirement New activity SHARE 182361 EEIR-Period 11 10/1/2019 A EEIR-Period 11 New activity SHARE 254138 EEI Refund Per 10 10/1/2019 A EEIR Refunds for Period 10 New activity SHARE 136210 Cash-WF Stagecoach-NVEIC 9/1/2019 A Cash account for NVEIC New activity SHARE 142019 Customer A/R - NV NonCurr 9/1/2019 A Long term A/R to be paid over 3 years by Coeur Rochester. New activity SHARE 186286 SB329 Incrmnt Disaster Plan 7/1/2019 A To capture and recover costs pertaining to natural disaster mitigation per SB 329. New activity SHARE 236036 Accrued DC Family Leave Tax 7/1/2019 A DC family leave employer tax New activity SHARE 186298 Fed Tax Corrections Asset 6/1/2019 A To record tax corrections that are a long-term benefit to the company New activity SHARE 234307 TMTL - Interco Payable 6/1/2019 A To record BHE US Transmission account New activity To record the long-term deferred revenue reduction related to customer service SHARE 165709 Deferred Customer Service LT 5/1/2019 A agreements. New activity To record the short-term deferred revenue reduction related to customer service SHARE 165809 Deferred Customer Service ST 5/1/2019 A agreements. New activity SHARE 222526 ReAcq Bond SP $58.7M 2016A 5/1/2019 A Record repurchased 2016A debt New activity SHARE 222528 ReAcq Bond SP $20M 2016A Humbo 5/1/2019 A Record repurchased 2016A debt New activity SHARE 426597 Other Elec Rev-Reductions 5/1/2019 A To record revenue reductions related to customer service agreements. New activity SHARE 222523 ReAcq Bond SP $30M 2016C 4/1/2019 A Record repurchased 2016C debt New activity SHARE 181536 Unm Exp NP $500M 3.70% Ser CC 2/1/2019 A To record unamortized debt issuance expense for Series CC debt New activity SHARE 224536 NP $500M 3.70% Ser CC 2/1/2019 A Record new Series CC debt New activity SHARE 226536 Unm DIs NP $500M 3.70% Ser CC 2/1/2019 A Record unamortized debt discount for Series CC New activity Under certain Rule 9 agreements, account is used to record customer security cash deposit. It is to cover our investment on certain facilities under Rule 9. It is not an advance subject to refund or billing deposit, so we need a separate account for the SHARE 235050 Customer Deposits - Rule 9 2/1/2019 A security deposit. New activity SHARE 237536 Int Acc NP $500M 3.70% Ser CC 2/1/2019 A Interest accrued on NP $500M 3.70% Ser CC debt New activity To reflect the year 2019 estimate of NPC earnings sharing as ordered in Dkt. 17-06003 SHARE 254096 Earnings Sharing Mechanism 19 2/1/2019 A for earnings over 9.70%. New activity SHARE 254455 Exc Def Tax - Unprotect FERC 2/1/2019 A To segregate LT FERC excess deferred taxes. New activity
Page 242 of316 SHARE 409121 Fed Tax Corrections Exp 2/1/2019 A To record change in 253148 Fed Tax Corrections Liability. New activity
SHARE 931997 Rents - GAAP Adj Depr 2/1/2019 A To properly classify expenses for lease accounting (ASC 842) implemented in Jan 2019. New activity
SHARE 931998 Rents - GAAP Adj Int 2/1/2019 A To properly classify expenses for lease accounting (ASC 842) implemented in Jan 2019. New activity
SHARE 931999 Rents - GAAP Adj Contra 2/1/2019 A To properly classify expenses for lease accounting (ASC 842) implemented in Jan 2019. New activity SHARE 101140 Capital Lease - Other 1/1/2019 A Acct. addition due to the new lease acct. standard New activity page 1 of 11 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity SHARE 101141 Oper Lease - Other 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101142 Oper Lease - PPA 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101144 Capital Lease - Elec Del 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101145 Oper Lease - Elec Del 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101146 Capital Lease - Renew 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101147 Oper Lease - Renew 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101148 Capital Lease - Lands 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101149 Oper Lease - Lands 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101150 Capital Lease - Trans 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101151 Oper Lease - Trans 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101152 Oper Lease - ON Line 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101157 Oper Lease - Facilities 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101158 Oper Lease - Generation 1/1/2019 A Acct. addition due to the new lease acct. standard New activity SHARE 101161 Oper Lease - Master Leases 1/1/2019 A Acct. addition due to the new lease acct. standard New activity To breakout unrealized gains on the income statement for Corporate owned life SHARE 421003 Unrealized Gain on COLI 1/1/2019 A insurance per BHE. New activity To breakout unrealized losses on the income statement for Corporate owned life SHARE 426203 Unrealized Loss on COLI 1/1/2019 A insurance per BHE. New activity SHARE 431014 Other Interest Exp - Fin Lease 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity SHARE 502004 Steam Expenses - Oper Lease 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity SHARE 507004 Gener Steam Rents - Oper Lease 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity SHARE 549004 Other-Misc Pwr Gen Exp-OperLea 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity SHARE 550004 Gen Other Rents - Oper Lease 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity SHARE 550044 Solar Array Rent - Oper Lease 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity
Track purchased power costs associated with financing leases. These costs will need to SHARE 555002 Purch Pwr - Variable Lease Pmt 1/1/2019 A be tracked and reported to BHE separately from the 555000 purchased power costs. New activity SHARE 567004 Trans - Rents - Oper Lease 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity SHARE 589004 Dist - Rents - Oper Lease 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity Due to the new lease standard. Expenses will need to be split between interest and SHARE 921002 Office Supplies & Exp - Depr 1/1/2019 A depreciation starting 1/2019 New activity Due to the new lease standard. Expenses will need to be split between interest and SHARE 921003 Office Supplies & Exp - Inter 1/1/2019 A depreciation starting 1/2019 New activity SHARE 921004 Office Sup & Exp - Oper Lease 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity SHARE 928004 Regulat CommissExp-Oper Lease 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity SHARE 931004 Rents - Oper Lease 1/1/2019 A New account needed for the implementation of ASC 842 in Jan 2019. New activity To record a Federal Tax Receivable should we ever be in that position. Per BHE’s request, we are to follow FERC exam guidance that requires the use of a 146 account as
Page 243 of316 SHARE 146500 Interco Fed Tax Rec 12/1/2018 A it is intercompany. New activity SHARE 182356 EEI Period 10 12/1/2018 A To record EEI Period 10 activity, per Docket No. 09-07016. New activity Due to differences between GAAP accounting and regulatory recovery, a new 186 SHARE 186020 TCID Reg Recovery Adj 12/1/2018 A account will need to be created to account for the timing difference New activity New account needed to record the billing credit granted by GE to be consumed against SHARE 232021 GE LTSA Billing Credit 12/1/2018 A AP invoices through the remaining life of the LTSA New activity New account needed to record the billing credit granted by GE to be consumed as an SHARE 232022 GE LTSA OMAG Credit 12/1/2018 A offset to future OMAG expenses as they are recorded and paid New activity page 2 of 11 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity Per reconsideration of order for dkt 17-09003 (12-17-18), carry charges shall be accrued on the unamortized balances of BTGR impact fees as of 12-31-2017 commencing when SHARE 254062 Impact Fee CC per 17-06003 12/1/2018 A they were paid and accrued in a reg liability until next NPC GRC. New activity
Per Order 17-06003 NVPWR was ordered to establish a regulatory asset for the Higgins SHARE 254103 Equity Carry Charge Higgins 12/1/2018 A failed transformer that will accrue carry charges. This account is for the carry New activity SHARE 254137 EEI Refund Period 9 12/1/2018 A To record EEI Period 9 activity per Docket No. 09-07016. New activity BHE began a new program in which employee contributions to company-affiliated political action committees (PAC¿s) will be matched with a company donation to a non- profit organization of their choice. As such, NV Energy will be make matching donations SHARE 426105 Match PAC Donation 12/1/2018 A to non-profit organizations as designated by NV Energy¿s employees. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the depreciation expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 502002 Steam Expenses - Depr 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the interest expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 502003 Steam Expenses - Int 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the depreciation expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 507002 Generation Steam Rents - Depr 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the interest expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 507003 Generation Steam Rents - Int 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the depreciation expense recorded each month related to a
Page 244 of316 financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 549002 Other-Misc Pwr Gen Exp - Depr 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
page 3 of 11 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the interest expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 549003 Other-Misc Pwr Gen Exp - Int 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the depreciation expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 550002 Generation Other Rents - Depr 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the interest expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 550003 Generation Other Rents - Int 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the depreciation expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 550022 Solar Array Rent - Depr 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the interest expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 550033 Solar Array Rent - Int 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the depreciation expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 567002 Trans - Rents - Depr 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019.
Page 245 of316 Account will be used for the interest expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 567003 Trans - Rents - Int 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
page 4 of 11 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the depreciation expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 589002 Dist - Rents - Depr 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the interest expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 589003 Dist - Rents - Int 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the depreciation expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 931002 Rents - Depr 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity
Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the interest expense recorded each month related to a financing lease. Previously depreciation and interest expense were recorded to the same account. This account will not be used until January 2019. NOTE: The FERC account SHARE 931003 Rents - Int 11/1/2018 A did not change, only the subaccount was added for GAAP reporting purposes. New activity To implement Wynn impact fee settlement from docket 15-05006 order dated 10/8/18, SHARE 182396 Wynn BTGR ERCR Impact Credit 10/1/2018 A ordering paragraph 3. New activity To implement Wynn impact fee settlement from docket 15-05006 order dated 10/8/18, SHARE 254063 Wynn R-BTER Impact 10/1/2018 A ordering paragraph 7. New activity To establish misc. deferred debit account regarding Docket 17-10001 related to Energy SHARE 186290 Energy Choice Dkt 17-10001 9/1/2018 A Choice Initiative New activity Clearing account for the Refund of small credit balances on utility customers. New tracking mechanism for small credit refunds flagged for clearing in Banner, for refunds SHARE 232219 RFSC - Small CR Bal Clear 9/1/2018 A less than $1.00. Sub-ledger is Banner New activity Unclaimed property holding for the refund of small credit balances on utility customers. Account to track balances for small credits escheated from Banner. Sub-ledger is SHARE 253039 Unclaimed Funds - RFSC 9/1/2018 A escheatment software New activity Needed for appropriate place in the Income Statement of GOB sublease revenues. Per Dkt. 16-06006, SPPC GRC, the sublease revenues for GOB should be removed from
Page 246 of316 revenue requirement and used to benefit shareholders ( Below the line for regulatory SHARE 417001 GOB Lease revenue 9/1/2018 A purposes) New activity SHARE 409120 Fed Uncert Tax Pos Exp 8/1/2018 A New account to track changes to Uncertain Tax Position liability New activity SHARE 253375 NEM Reg Asset Reserve 7/1/2018 A To reserve against revenue recorded into NEM Reg Assets in account 182375. New activity SHARE 254802 Leases - PUCN Disallowed 7/1/2018 A New account in order to map PUCN disallowances properly for FERC and GAAP New activity SHARE 128330 OPEB Asset - LT 6/1/2018 A To record OPEB Asset New activity SHARE 146315 MTL Canyon Holding – Interco R 6/1/2018 A To set up receivable account for BHE affiliate MTL Canyon Holdings New activity SHARE 165406 Clark/LTSA OMAG/Pratt Whitney 6/1/2018 A Clark LTSA prepaid OMAG costs which will be amortized monthly New activity page 5 of 11 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity To reserve funds for WIV settlement customer refunds at time of next full rate case SHARE 229002 WIV Settlement Reserve 6/1/2018 A under FERC ER13-1605 New activity
SHARE 237900 Fed Uncert Tax Post - Int 6/1/2018 A New liability account needed due to full utilization of Federal NOL - Net Operating Loss. New activity
SHARE 237901 Fed Tax Corrections - Int 6/1/2018 A New liability account needed due to full utilization of Federal NOL - Net Operating Loss. New activity SHARE 253400 Exc Def Tax - ARAM Recapture 6/1/2018 A To recapture ARAM amortization per PUCN Second Interim Order New activity Based on PUCN order Dkt. 17-06003 this represents a mechanism for earnings sharing SHARE 254095 Earning Sharing Mechanism 6/1/2018 A between NPC and it's customers New activity To track carry charge on regulatory asset balancing accounts (currently EEIR/EEPR/REPR) SHARE 419007 Interest Income EEIR/EEPR/REPR 6/1/2018 A for a new PUCN return on equity model New activity To track carry charge expense on regulatory asset balancing accounts (currently SHARE 431007 Interest Exp EEIR/EEPR/REPR 6/1/2018 A EEIR/EEPR/REPR) for a new PUCN return on equity model New activity New interest account required to correspond to new liability account created, 237900, SHARE 431900 Fed Uncert Tax Pos - Int Exp 6/1/2018 A due to full utilization of NOL – Net Operating Loss New activity New interest account required to correspond to new liability account created, 237900, SHARE 431901 Fed Tax Corrections - Int Exp 6/1/2018 A due to full utilization of NOL – Net Operating Loss New activity To track provision for rate refunds for transmission rate cases. New account needed to easily identify transmission balance separate from EEIR reserve that is recorded to SHARE 229001 Accum Provsn Refnd-Transm 5/1/2018 A existing account 229000, which has been used for this in the past. 229000 SHARE 242095 Gas Pipeline Capacity Release 5/1/2018 A Counterparty is paying full amount upfront New activity New Clark LTSA agreement with Pratt Whitney. Liability account needed since all work performed at the beginning of the agreement, thus there will be a credit balance until SHARE 253045 Clark/LTSA/Pratt Whitney 5/1/2018 A the final payment in year 10. New activity SHARE 419010 Dividend Income 5/1/2018 A Per BHE request to report dividends separately from interest New activity SHARE 143045 BENPL M/D/V Sub fr.Liberty 4/1/2018 A To book Retiree medical benefit subsidy from Liberty Power New activity SHARE 181535 Unm Exp NP $575M 2.75% Ser BB 4/1/2018 A To record unamortized debt issuance expense for $575M Series BB Debt New activity SHARE 224535 NP $575M 2.75% Ser BB 2020 4/1/2018 A Record new Series BB debt New activity SHARE 226535 Unm Dis NP $575M 2.75% Ser BB 4/1/2018 A Record unamortized debt discount for Series BB New activity SHARE 232045 Retiree M/D/V Sub fr.Liberty 4/1/2018 A To book Retiree medical benefit subsidy from Liberty Power. New activity SHARE 237535 Int Acc NP $575M 2.75% Ser BB 4/1/2018 A To record interest accrual for NP $575M Series BB debt New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for other financing leases (if any). This SHARE 101110 Prov for Depr- Capital Other 3/1/2018 A account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for other operating leases (if any). This SHARE 101111 Prov for Depr- Oper Other 3/1/2018 A account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019.
Page 247 of316 Account relates to accumulated depreciation for operating power purchase agreement SHARE 101112 Prov for Depr- Oper PPA 3/1/2018 A leases (if any). This account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for electric delivery financing leases (if SHARE 101114 Prov for Depr- Capital Elec De 3/1/2018 A any). This account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for electric delivery operating leases (if SHARE 101115 Prov for Depr- Oper Elec Del 3/1/2018 A any). This account will not be used until January 2019. New activity page 6 of 11 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for renewable financing leases (if any). SHARE 101116 Prov for Depr- Capital Renew 3/1/2018 A This account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for renewable operating leases (if any). SHARE 101117 Prov for Depr- Oper Renew 3/1/2018 A This account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for land financing leases (if any). This SHARE 101118 Prov for Depr- Capital Lands 3/1/2018 A account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for land operating leases (if any). This SHARE 101119 Prov for Depr- Oper Lands 3/1/2018 A account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for transmission financing leases (if any). SHARE 101120 Prov for Depr- Capital Trans 3/1/2018 A This account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for transmission operating leases (if any). SHARE 101121 Prov for Depr- Oper Trans 3/1/2018 A This account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for ON Line transmission line operating SHARE 101122 Prov for Depr- Oper ON Line 3/1/2018 A leases (if any). This account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for corporate service operating leases (if SHARE 101127 Prov for Depr- Oper Corp Serv 3/1/2018 A any). This account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for generation operating leases (if any). SHARE 101128 Prov for Depr- Oper Gen 3/1/2018 A This account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to accumulated depreciation for master fleet operating leases (if any). SHARE 101131 Prov for Depr- Oper Master 3/1/2018 A This account will not be used until January 2019. New activity SHARE 124021 LTIP Inv-Def WF-25869710 3/1/2018 A To book NV Energy LTIP Investment - Deferral New activity SHARE 165160 Prepaid - Lease 3/1/2018 A Acct. addition due to the new lease accounting standard New activity Need to break out uncertain tax positions from account 190100 where it is currently SHARE 190048 Fed Uncertain Tax Positions - 3/1/2018 A booked New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for other financing leases (if any). This account will not be SHARE 227010 Oblig Capital Lease- Other 3/1/2018 A used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019.
Page 248 of316 Account relates to obligation for other operating leases (if any). This account will not be SHARE 227011 Oblig Oper Lease- Other 3/1/2018 A used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for operating power purchase agreement leases (if any). SHARE 227013 Oblig Oper Lease- PPA 3/1/2018 A This account will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for electric delivery financing leases (if any). This account SHARE 227014 Oblig Capital Lease- Elec Del 3/1/2018 A will not be used until January 2019. New activity page 7 of 11 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for electric delivery operating leases (if any). This account SHARE 227015 Oblig Oper Lease- Elec Del 3/1/2018 A will not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for renewable financing leases (if any). This account will SHARE 227016 Oblig Capital Lease- Renew 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for renewable operating leases (if any). This account will SHARE 227017 Oblig Oper Lease- Renew 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for land financing leases (if any). This account will not be SHARE 227018 Oblig Cap Lease- Lands 3/1/2018 A used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for land operating leases (if any). This account will not be SHARE 227019 Oblig Oper Lease- Lands 3/1/2018 A used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for transmission financing leases (if any). This account will SHARE 227020 Oblig Cap Lease- Trans 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for transmission operating leases (if any). This account will SHARE 227021 Oblig Oper Lease- Trans 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for facilities operating leases (if any). This account will not SHARE 227027 Oblig Oper Lease - Facilities 3/1/2018 A be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for generation operating leases (if any). This account will SHARE 227029 Oblig Oper Lease- Gen 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account relates to obligation for master fleet operating leases (if any). This account will SHARE 227031 Oblig Oper Lease-Master Lease 3/1/2018 A not be used until January 2019. New activity SHARE 228319 LTIP Liability - Deferral 3/1/2018 A To book NVE LTIP Liability - Deferral New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232710 AP Clearing - Other 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will
Page 249 of316 SHARE 232712 AP Clearing - PPA 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232714 AP Clearing - Electric Deliver 3/1/2018 A not be used until January 2019. New activity
page 8 of 11 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232716 AP Clearing - Renew 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232718 AP Clearing - Lands 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232720 AP Clearing - Trans 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232722 AP Clearing - ON Line 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232724 AP Clearing - Telecom 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232726 AP Clearing - Facilities 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232728 AP Clearing - Gen 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232730 AP Clearing - Fleet 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232732 AP Clearing - Corp Services 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for AP invoice paid and in the new lease software entries. For a
Page 250 of316 majority of transactions, account will hold a $0 balance at month-end. This account will SHARE 232734 AP Clearing - IT 3/1/2018 A not be used until January 2019. New activity Acct. addition due to the new lease accounting standard effective January 2019. Account will be used for the current portion of operating lease obligation. This account SHARE 243001 Current Portion Oper Leases 3/1/2018 A will not be used until January 2019. New activity SHARE 253148 Fed Tax Corrections 3/1/2018 A New FIN 48 liability New activity SHARE 254064 DOS Impact Fee 3/1/2018 A To track the Impact Fees billed for DOS customer exits. New activity SHARE 124058 LTIP Investment - ST Portion 2/1/2018 A To book LTIP investment Short-term portion New activity page 9 of 11 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity SHARE 182303 Electric Vehicle Demonstration 2/1/2018 A New Renewable Energy Program established by SB 145 (2017) New activity SHARE 182331 Small Energy Storage Program 2/1/2018 A New Renewable Energy Program established by SB 145 (2017) New activity SHARE 182332 Large Energy Storage Program 2/1/2018 A New Renewable Energy Program established by SB 145 (2017) New activity SHARE 228358 LTIP Liability - ST 2/1/2018 A To book LTIP Short-term Liability. To book current portion of LTIP Liability New activity SHARE 421001 Unrealized gain on mrkt secur 2/1/2018 A To book Unrealized gain on marketable securities. New activity SHARE 421002 Realized gain on market secur 2/1/2018 A To book realized gain on market securities. New activity SHARE 426511 Realized loss on market secur 2/1/2018 A To book Realized loss on market securities. New activity SHARE 426512 Unrealized loss on mrkt secur 2/1/2018 A To book Unrealized loss on market securities. New activity SHARE 920001 LTIP Liability Expense 2/1/2018 A To book LTIP liability expense. New activity To record EEI Period 9 activity per docket No. 09-07016 (October 2017 thru September SHARE 182376 EEI Period 12/1/2017 A 2018 - starting in January) New activity Distribution design services has adopted the Applicant Advance and Securities Policy that is currently used for Major Projects Agreements with an advance over $500,000. This new account will allow a place for the Non-refundable CIAC advance to be placed SHARE 253075 NB Advance Subject to Cancel 12/1/2017 A until there are actual charges against the project New activity Carry charges on Commerce Substation and Rebuild Crystal Autotransformer settlement SHARE 254043 Settlement Payment Carry Chrg 12/1/2017 A payments as ordered in Dkt. 17-06003 New activity Short-term net excess deferred taxes and related gross-up that arose from the 2017 Tax SHARE 254045 ST Deferred Tax Excess FAS 109 12/1/2017 A Cuts and Job Act (tax reform). New activity Dkt. 14-10019 gave authority to set-up a reg asset w/carry for a Flex Pay program, which SHARE 254121 Equity Carry Flex Pay 12/1/2017 A was rolled out 11/17. This account represents the equity portion of the carry New activity SHARE 254136 EEI Refund Per 8 12/1/2017 A To record EEI Period 8 activity per Docket No. 13-07021 New activity FERC Audit finding, we can no longer use account 241319 for this activity. The new account will replace 241319. This new account should reside in the long term Other SHARE 254319 TRED Deferred Revenue 12/1/2017 A Regulatory Liabilities section of the BS. New activity Short-term net excess deferred taxes and related gross-up that arose from the 2017 Tax SHARE 254400 Excess Deferred Taxes- Nonprop 12/1/2017 A Cuts and Job Act (tax reform). New activity Requested by BHE to track labor/non-labor intercompany charges so they can be SHARE 426599 Other Deductions Allocated In 12/1/2017 A uploaded into the HFM system correctly New activity Account requested by BHE to track labor/non-labor intercompany charges so they can SHARE 923998 Intercompany Charges - Labor 12/1/2017 A be uploaded into the HFM system correctly New activity SHARE 926050 Pension - Non-Service Costs 12/1/2017 A Non-service costs for Pension, Restoration and OPEB. New activity
SHARE 182375 AB405 Rate Adjustment 10/1/2017 A To record difference between grandfathered/AB405 rates and cost based rates (NEM-A) New activity SHARE 232635 NEM Customer Excess Energy Cre 10/1/2017 A Accumulated NEM Customer Excess Energy Credit New activity In order to properly reflect asset plant values on the general ledger and based on regulatory determinations. This account will be used to adjust plant balances to fair SHARE 116005 Use Other Plant Adj PHFU 9/1/2017 A market value New activity
Page 251 of316 To track new prepaid liability resulting from flexpay program. This will be a contra SHARE 142096 Cust AR - Flexpay 8/1/2017 A account to AR New activity To track new prepaid liability resulting from flexpay program. This will be a contra SHARE 142097 Cust AR - Flexpay Liability 8/1/2017 A account to AR New activity Per Dkt. No 17-03001, defer over payments to Saguaro from when they lost their SHARE 182379 Saguaro PPA Residential 8/1/2017 A qualifying facility status New activity Per Dkt. No 17-03001, defer over payments to Saguaro from when they lost their SHARE 182380 Saguaro PPA Other 8/1/2017 A qualifying facility status New activity page 10 of 11 20-06XXX MDR 19 Attach 01 NEVADA PACIFIC POWER COMPANY New Accounts added during test period TEST PERIOD: 01/01/17 thru 12/31/19
SetID Account Descr Eff Date Status Explanations Prior Activity SHARE 456008 Impact Fee - EEPR 8/1/2017 A New GL account for DOS Impact Fees New activity SHARE 456021 Impact Fee - BTER 8/1/2017 A New GL account for DOS Impact Fees New activity SHARE 456022 Impact Fee - DEAA 8/1/2017 A New GL account for DOS Impact Fees New activity SHARE 456023 Impact Fee - REPR 8/1/2017 A New GL account for DOS Impact Fees New activity SHARE 456024 Impact Fee - ML 8/1/2017 A New GL account for DOS Impact Fees New activity SHARE 241016 Virginia State Withholding 7/1/2017 A New employee residing in state of Virginia. New activity SHARE 131400 Cash - Stone Castle 6/1/2017 A To track Stone Castle investment at NVEIC New activity Retention Accruals that does not receive AFUDC. Per FERC audit we over collected SHARE 232025 A/P Retention Accrual 6/1/2017 A AFUDC on projects New activity SHARE 236035 Accrued DC Unemp Ins 6/1/2017 A New employee hired in DC New activity PUCN Dkt. 15-05017 - MGM 704B application, which modifies the exit impact fee SHARE 254081 MGM Impact Fee Modification 6/1/2017 A calculation New activity SHARE 442405 DOS-Commercial Sales 6/1/2017 A New account to track DOS revenue New activity SHARE 442805 DOS-Industrial Sales 6/1/2017 A New account to track DOS revenue New activity SHARE 445005 DOS-Public Authorities 6/1/2017 A New account to track DOS revenue New activity SHARE 451091 Flexpay Monthly Fee 6/1/2017 A To track misc monthly fees for the new Flexpay program New activity SHARE 488041 Flexpay Extra Payment Fee 6/1/2017 A To track misc fees related to the Flexpay program New activity SHARE RESPER Reserve % for Uncollectable 6/1/2017 A New account to record reserve % each month New activity SHARE 181532 Unm Exp NP $40M Coconino 2017A 5/1/2017 A To record unamortized debt issuance expense for $40M Coconino 2017A debt New activity SHARE 181533 Unm Exp NP $13M Coconino 2017B 5/1/2017 A To record unamortized debt issuance expense for $13M Coconino 2017B debt New activity SHARE 181534 Unm Exp NP $39.5M Clark County 5/1/2017 A To record unamortized debt issuance expense for $39.5M Clark County 2017B debt New activity SHARE 182390 Def Energy Electric - Curr 5/1/2017 A For use in billing the impact fee for Switch New activity SHARE 221532 NP $40M Coconino 2017A 5/1/2017 A To record NP $40M Coconino 2017A tax-exempt bond New activity SHARE 221533 NP $13M Coconino 2017B 5/1/2017 A To record NP $13M Coconino 2017B tax-exempt bond New activity SHARE 221534 NP $39.5M Clark County 2017 5/1/2017 A To record NP $39.5M Clark County 2017 tax-exempt bond New activity SHARE 237532 Int Acc NP $40M Coconino 2017A 5/1/2017 A To record interest accrual for NP $40M Coconino 2017A debt New activity SHARE 237533 Int Acc NP $13M Coconino 2017B 5/1/2017 A To record interest accrual for NP $13M Coconino 2017B debt New activity SHARE 237534 Int Acc NP $39.5M Clark County 5/1/2017 A To record interest accrual for NP $39.5M Clark County 2017 debt New activity SHARE 254065 Switch BTGR Exit Impact 4/1/2017 A New reg liability to track Switch 704b impact fee New activity To amortize regulatory liability balances and will account for PUCN order items in SHARE 407425 Reg Credits - GAAP 4/1/2017 A accordance with GAAP New activity SHARE 146314 COR-Intrco Rec-Cordova 3/1/2017 A New receivable for the Gross Plant allocation. New activity SHARE 186499 LT Ppd Prem Elec Call Opt 3/1/2017 A New long term prepaid call option account in the 186XXX range New activity Page 252 of316
page 11 of 11 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 20E RESPONDER: Morley, Daniel
REQUEST:
Trial Balance. Provide, in a computer file or files the company's detailed trial balance for each month of the test period.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
Please see attachment.
Page 253 of 316 MDR 20 Attachment Voluminous Provided on CD
Page 254 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 21E RESPONDER: Morley, Daniel
REQUEST:
General Ledger. Provide, in a computer file or files the company's general ledger for each month of the test period. At a minimum, provide for each and every account the beginning balance for the month, total debits, total credits, and the ending balance for the month.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
Please see attachment.
Page 255 of 316 MDR 21 Attachment Voluminous Provided on CD
Page 256 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 22E RESPONDER: Morley, Daniel
REQUEST:
Financial Books and Records. Provide access to the company's books and records for the test period, the year prior to the test period, the certification period and any succeeding periods as they become available, including but not limited to, journal entries, voucher registers, payroll registers, check registers, paid vouchers and employee expense reports.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
The requested information will be made available on site. Please contact Karen Bowman at 775- 834-4686 to schedule an on-site review.
Page 257 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 23E RESPONDER: Morley, Daniel
REQUEST:
Monthly Operating and Financial Reports. Provide the company's monthly operating and financial reports for each month of the test period and the certification period. These reports should be in the most detailed format possible.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: Twelve
RESPONSE:
Attached are twelve files containing the company’s monthly operating and financial reports for the periods January 2019 through December 2019. Reports for the certification periods will be provided when available.
Page 258 of 316 MDR 23 Attachments 1-12 Voluminous Provided on CD
Page 259 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 24E RESPONDER: Morley, Daniel
REQUEST:
Abnormal or Non-recurring Charges or Credits. Provide a list in a computer file or files of each abnormal or non-recurring charge or credit, which occurred during the test period. For companies with Nevada jurisdictional gross operating revenue that is: (a) less than $100 million dollars, the response may be limited to occurrences at the transaction level of $50,000 dollars and higher; or (b) greater than $100 million dollars, the response may be limited to occurrences at the transaction level of $100,000 dollars and higher. a. For each such charge or credit, state the basis and dollar amount of each, including the account(s) affected. b. Provide copies of invoices, journal entries or other documentation to support each abnormal or non-recurring item.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
The company is not aware of any material charges or credits included for recovery in this filing that we consider to be abnormal and outside of the normal course of business. Adjustments are reflected in H-CERT 24 and Statement N for items as deemed appropriate.
Page 260 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 25E RESPONDER: Morley, Daniel
REQUEST:
Fiscal Year-End Adjusting Entries. Provide fiscal year-end adjusting entries. Provide the dollar amount, account, and any supporting calculations. For companies with Nevada jurisdictional gross operating revenue that is: (a) less than $100 million dollars, the response may be limited to occurrences at the transaction level of $50,000 dollars and higher; or (b) greater than $100 million dollars, the response may be limited to occurrences at the transaction level of $100,000 dollars and higher.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE:
There were no fiscal year-end adjusting entries recorded for 2019.
Page 261 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 26E RESPONDER: Morley, Daniel
REQUEST:
Outside Auditor Journal Entries. a. Provide copies of all proposed outside auditor journal entries for the latest fiscal year ending within the test period, or certification period and for the immediately preceding fiscal year-end. b. Identify separately those outside auditor entries that were accepted from those that were not accepted. c. Provide an explanation for all entries proposed but not accepted.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: None (0)
RESPONSE: a. There were no journal entries proposed by the outside auditors for fiscal years 2019 or 2018. b. Not applicable. c. Not applicable.
Page 262 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 27E RESPONDER: Horsewood, Mariliese
REQUEST:
Operating Plans. Provide a copy of all strategic operating plans that describe the company’s corporate goals and objectives.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
ATTACHMENT CONFIDENTIAL (yes or no): Yes (On Site)
JUSTIFICATION FOR CLAIM OF CONFIDENTIALITY: This 2020 plan is a work product produced as part of the annual business process wherein Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy (collectively referred to as "NV Energy") reviews actual and forecasted results and accomplishments for the current year and presents current projections for the subsequent 10-year period. This time consuming and expansive annual process is unique to NV Energy and the other subsidiaries of Berkshire Hathaway Energy. This annual process, including the substantial work product resulting therefrom, confers a significant competitive advantage upon, and represents independent economic value to NV Energy. The forecasts and projections contained in the 2020 plan contain highly-sensitive and uncertain assumptions, calculations and other information based on a single snapshot in time.
The 2020 plan contains trade secrets or otherwise privileged and confidential information owned by NV Energy. Access to the process used to prepare the 2020 plan and the substantial work product produced thereby, is strictly limited and controlled by NV Energy. Such trade secrets may not be used or disclosed outside of NV Energy’s facilities except under appropriate precautions to maintain the confidentiality thereof, and may not be copied, disseminated or otherwise used without the express permission of NV Energy’s general counsel.
RESPONSE:
The company will make these confidential corporate goals available for review at the company’s offices. Please contact Karen Bowman at (775) 834-4686 to schedule an appointment.
Page 263 of 316 MDR 27 Confidential Attachment On-Site Review
Page 264 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 28E RESPONDER: Horsewood, Mariliese
REQUEST:
Budgets. Provide a copy of all operating budget instructions, assumptions, directives, manuals, policies and procedures, timelines and descriptions of budget procedures used which affect the test period and certification period.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
ATTACHMENT CONFIDENTIAL (yes or no): Yes (On Site)
JUSTIFICATION FOR CLAIM OF CONFIDENTIALITY: This 2020 plan guide is a work product produced as part of the annual business process wherein Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy (collectively referred to as "NV Energy") reviews actual and forecasted results and accomplishments for the current year and presents current projections for the subsequent 10-year period. This time consuming and expansive annual process is unique to NV Energy and the other subsidiaries of Berkshire Hathaway Energy. This annual process, including the substantial work product resulting therefrom, confers a significant competitive advantage upon, and represents independent economic value to NV Energy. The forecasts and projections contained in the 2020 plan, including budgetary information, contain highly sensitive and uncertain assumptions, calculations and other information based on a single snapshot in time.
The 2020 plan guide contains trade secrets or otherwise privileged and confidential information owned by NV Energy. Access to the process used to prepare the 2020 plan and the substantial work product produced thereby, is strictly limited and controlled by NV Energy. Such trade secrets may not be used or disclosed outside of NV Energy’s facilities except under appropriate precautions to maintain the confidentiality hereof, and may not be copied, disseminated or otherwise used without the express permission of NV Energy’s general counsel.
RESPONSE:
The company will make these confidential operating budget instructions, assumptions, directives, manuals, policies and procedures, timelines and descriptions of budget procedures available for review at the company’s offices. Please contact Karen Bowman at (775) 834-4686 to schedule an appointment.
Page 265 of 316 MDR 28 Confidential Attachment On-Site Review
Page 266 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 29E RESPONDER: Horsewood, Mariliese
REQUEST:
Budgets. Provide monthly operating budget-to-actual comparison reports and variance explanations for the test period. These should be provided in the summary format used by the company's officers to control operations.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: Twelve
ATTACHMENTS CONFIDENTIAL (yes or no): Yes (On Site)
JUSTIFICATION FOR CLAIM OF CONFIDENTIALITY: This budget documentation is a work product produced as part of the annual business process wherein Nevada Power Company d/b/a NV Energy and Sierra Pacific Power Company d/b/a NV Energy (collectively referred to as "NV Energy") reviews actual and forecasted results and accomplishments for the current year and presents current projections for the subsequent 10-year period. This time consuming and expansive annual process is unique to NV Energy and the other subsidiaries of Berkshire Hathaway Energy (for the purpose of this response, collectively referred to as “NV Energy”). This annual process, including the substantial work product resulting therefrom, confers a significant competitive advantage upon, and represents independent economic value to NV Energy. The forecasts and projections contained in the 2020 plan contain highly sensitive and uncertain assumptions, calculations and other information based on a single snapshot in time.
The budget documentation contains trade secrets or otherwise privileged and confidential information owned by NV Energy. Access to the process used to prepare the 2020 plan and the substantial work product produced thereby, is strictly limited and controlled by NV Energy. Such trade secrets may not be used or disclosed outside of NV Energy’s facilities except under appropriate precautions to maintain the confidentiality hereof, and may not be copied, disseminated or otherwise used without the express permission of NV Energy’s general counsel.
RESPONSE:
The company will make these confidential monthly operating budget-to-actual comparison reports and variance explanations for the test period available for review at the company’s offices. Please contact Karen Bowman at (775) 834-4686 to schedule an appointment.
Page 267 of 316 MDR 29 Confidential Attachments 1-12 On-Site Review
Page 268 of 316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 30E RESPONDER: Fincher, Ellen
REQUEST:
Capitalized Expenditures. Provide the calculation for all capitalization percentages applied to any expenditure for the test period and the two immediately preceding fiscal years. Include a narrative description of the method of calculation.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
Please see the attached Excel file. This document includes NPC’s capital loading rates for the time period January 2017 through December 2019.
The following is a narrative description for each loading method:
Workers Compensation (Resource Type 30) – This overhead is an allocation of workers compensation costs attributable to capital work. The portion of workers compensation costs allocated to capital projects is based on the percentage of actual time charged for the month by each business segment to capital work.
Labor Load (Resource Type 30,31) – The labor load rates are calculated using an estimate of the cost that will be charged to overhead, divided by the estimated productive labor dollars. The estimated overhead costs are Performance Pay (STIP), Vacation, Non-Productive Time, Payroll Taxes, Pension and Other Benefits (health insurance, 401K match, welfare insurance including life, accidental death & dismemberment and short term disability), Education Reimbursement, Wellness and Executive Benefits. The resulting percentage rate is reviewed monthly and adjusted as necessary to clear the actual charges.
Page 269 of 316 Material and Purchasing Loads (Resource Type 52,53) – Loading levels are calculated by summing the total costs of supervision, labor and expenses incurred in the operation of warehouses, including purchasing, storage, handling and distribution of materials and then distributing those expenses equitably over material issues and non- stock purchases.
Administrative and General Load-A&G (Resource Type 32) – The Company determines through a study of activity in Accounts 920 and 921 that a percentage of the A&G costs indirectly support capital construction activity. For 2017 the rate was 19.24%, 2018 19.34% and 2019 21.05%. Once the budgeting process is complete for the year the estimated A&G expenses eligible for capitalization are divided by the estimated eligible capital and job order charges. This results in a percentage rate to allocate the A&G loads to all direct charge capital expenditures. The percentage rate is reviewed monthly replacing estimates with actuals, revising estimates, and if necessary revising the percentage rate.
Project Supervision (Resource Type 33) – This overhead represents the amount spent in the support of capital projects where direct charging specific projects is impractical. Project supervision is allocated monthly to open capital projects based on direct charges to the open projects set at a rate to evenly clear charges over time. Currently there are five separate buckets for Project Supervision as shown on the attached schedule “MDR 30E Attachment”.
Transportation Load (Resource Type 60) – The Fleet department sends an electronic file, which is summarized by Department and monthly costs excluding the pool vehicles, to the accounting department each month. Department labor hours are totaled by FERC account. Next the program calculates percent to total hours by FERC account. The departmental monthly rate is then multiplied by the percent. The FERC account is then debited and account 184030 is credited. The following is an example:
Department D100: Vehicle one monthly rate $100 Vehicle two monthly rate $200 Total rate $300
Account Keys charged: Project ID 0000012345 (capital) 45 hours Account number 920000 (expense) 35 hours Total hours 80 hours
Percent to total: Project ID 0000012345 (capital) 56% Account number 920000 (expense) 44% Total 100%
Allocate Transportation loads: Project ID 0000012345 (capital) $168 Account number 920000 (expense) $132 Total $300
Page 270 of 316 NEVADA POWER COMPANY MDR 30 ATTACHMENT Capitalized Expenditures 2017 To 2019
2017 LABOR, MATERIAL, A&G, PURCHASING, AND PROJECT SUPERVISION LOADING RATES Res Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Average Labor Load 30,31 70.10% 70.10% 70.10% 70.10% 70.10% 70.10% 70.10% 70.10% 73.22% 76.69% 79.50% 123.69% 76.16% Material Load 52 11.00% 12.00% 11.00% 11.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 11.75% Purchasing Load 53 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% A&G Load 32 3.00% 3.00% 3.00% 3.25% 3.25% 3.25% 3.25% 3.25% 3.75% 3.85% 3.80% 6.40% 3.59% Project Supervision Load: Electric 33 Distribution Construction (DIS) 21.00% 21.00% 22.00% 22.00% 22.00% 22.00% 19.00% 19.00% 19.00% 19.00% 19.00% 17.00% 20.17% Distribution Capital Maintenance (DSM) 10.00% 10.00% 13.00% 14.00% 14.00% 14.00% 19.00% 21.00% 28.00% 30.00% 50.00% 50.00% 22.75% New Business (NEW) 10.00% 10.00% 13.00% 14.00% 14.00% 14.00% 19.00% 21.00% 28.00% 30.00% 50.00% 50.00% 22.75% Transmission (TRN) 7.00% 7.00% 8.00% 8.00% 9.00% 9.00% 9.00% 9.00% 10.00% 10.00% 6.00% 4.00% 8.00% Generation (GEN) 4.00% 4.00% 4.00% 4.00% 2.50% 1.75% 1.75% 1.00% 1.00% 1.50% 1.75% 1.25% 2.38% Transportation Load 60 Transportation charges may vary by department. They are split between expense and capital based on labor hours. Workers Compensation 30 0.09% 0.04% 0.01% 0.02% 0.03% 0.03% 0.03% 0.01% -5.13% -0.04% 0.01% 0.13% -0.40%
2018 LABOR, MATERIAL, A&G, PURCHASING, AND PROJECT SUPERVISION LOADING RATES Res Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Average Labor Load 30,31 73.60% 73.60% 73.60% 73.60% 73.60% 75.07% 76.92% 76.92% 76.85% 76.85% 73.55% 78.58% 75.23% Material Load 52 12.00% 12.00% 12.00% 11.00% 11.00% 10.00% 10.00% 11.00% 10.00% 9.00% 7.00% 7.00% 10.17% Purchasing Load 53 0.00% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.01% A&G Load 32 3.75% 3.75% 3.75% 3.75% 3.75% 3.75% 3.50% 3.25% 3.00% 2.60% 3.40% 3.40% 3.47% Project Supervision Load: Electric 33 Distribution Construction 18.00% 18.00% 18.00% 19.00% 19.00% 19.00% 19.00% 18.00% 18.00% 12.00% 9.00% 9.00% 16.33% Distribution Capital Maintenance 30.00% 30.00% 30.00% 28.00% 28.00% 22.00% 22.00% 22.00% 22.00% 25.00% 25.00% 18.00% 25.17% New Business 30.00% 30.00% 30.00% 28.00% 28.00% 22.00% 22.00% 22.00% 22.00% 25.00% 25.00% 18.00% 25.17% Transmission 9.00% 8.00% 8.00% 8.00% 8.00% 7.00% 7.00% 6.00% 5.00% 7.00% 6.00% 5.00% 7.00% Generation (GEN) 4.50% 4.50% 4.25% 3.75% 3.75% 3.75% 3.50% 3.00% 3.00% 2.00% 2.25% 2.00% 3.35% Transportation Load 60 Transportation charges may vary by department. They are split between expense and capital based on labor hours. Workers Compensation 30 0.07% 0.10% 0.12% 0.06% 0.02% -0.02% 1.07% 0.04% 0.03% 0.06% 0.06% 0.07% 0.14%
2019 LABOR, MATERIAL, A&G, PURCHASING, AND PROJECT SUPERVISION LOADING RATES Res Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Average Labor Load 30,31 59.48% 75.70% 75.70% 75.70% 75.70% 76.40% 76.40% 76.40% 72.20% 74.00% 74.00% 43.90% 71.30% Material Load 52 8.00% 9.00% 10.00% 10.00% 11.00% 11.00% 10.00% 11.00% 11.00% 12.00% 12.00% 13.00% 10.67% Purchasing Load 53 1.20% 1.20% 1.20% 1.20% 1.20% 1.20% 1.20% 1.20% 1.20% 1.20% 1.20% 1.20% 1.20% A&G Load 32 3.20% 2.50% 2.30% 2.15% 2.40% 2.10% 2.00% 2.10% 2.00% 1.80% 2.30% 1.80% 2.22% Project Supervision Load: Electric 33 20-06XXX; MDR30E Distribution Construction 17.00% 17.00% 17.00% 17.00% 17.00% 16.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 14.42% Page 271 of316 Distribution Capital Maintenance 15.00% 11.00% 11.00% 5.00% 5.00% 5.00% 12.00% 10.00% 10.00% 10.00% 7.00% 1.00% 8.50% New Business 15.00% 11.00% 11.00% 5.00% 5.00% 5.00% 12.00% 10.00% 10.00% 10.00% 7.00% 1.00% 8.50% Transmission 6.00% 6.00% 8.00% 8.00% 8.00% 8.00% 7.00% 7.00% 7.00% 7.00% 5.00% 5.00% 6.83%
Generation (GEN) 3.75% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 2.70% 2.70% 2.20% 3.00% 5.00% 3.11% Attach 01 Transportation Load 60 Transportation charges may vary by department. They are split between expense and capital based on labor hours. Workers Compensation 30 0.06% 0.15% 0.01% 0.01% 0.06% 0.10% 0.00% 0.04% 0.08% 0.00% 0.14% 0.06% 0.06% NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 31E RESPONDER: Morley, Daniel
REQUEST:
Wage Loading Factors. Provide the calculation for all wage-loading factors applied to wages and salaries for any purpose within the test period. Provide a description of the calculation.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
See attachment 01 for calculation details and amounts.
The following is a narrative description of the labor loading calculation:
Labor Loading (Resource Type 30, 31) - The labor loading rates are calculated by taking an estimate of the cost that will be charged to overhead divided by the estimated labor dollars for the fiscal year. The estimated overhead costs are Short Term Incentive Performance Pay (STIP), Vacation, Non-Productive Time, Payroll Taxes, Other Benefits (health insurance, 401K match, welfare insurance including life, accidental death & dismemberment and short term disability, education reimbursement, wellness), Pension Costs and Executive Benefits. The percentage rate calculated using the estimates is reviewed monthly and adjusted as necessary to clear the actual overhead costs using actual labor dollars over the fiscal year.
Page 272 of 316 20-06XXX; MDR 031E Attach
Nevada Power Company Overhead Rates by Month For the Twelve Months Ended December 31, 2019 MDR #031E
Jan 2019 Feb 2019 Mar 2019 Apr 2019 May 2019 Jun 2019 Jul 2019 Aug 2019 Sep 2019 Oct 2019 Nov 2019 Dec 2019 12 Month Total
Performance Pay Charges Cleared $ 754,108 $ 907,138 $ 910,643 $ 1,395,255 $ 945,980 $ 885,359 $ 861,327 $ 935,818 $ 551,076 $ 1,042,568 $ 658,454 $ 289,581 $ 10,137,307 Labor Base $ 7,181,958 $ 8,639,379 $ 8,672,763 $ 13,288,110 $ 9,009,305 $ 8,431,969 $ 8,203,097 $ 8,912,520 $ 8,747,248 $ 13,717,995 $ 8,663,867 $ 7,826,510 $ 111,294,723 = Rate 10.5% 10.5% 10.5% 10.5% 10.5% 10.5% 10.5% 10.5% 6.3% 7.6% 7.6% 3.7% 9.1%
Vacation Charges Cleared $ 948,022 $ 1,140,402 $ 1,144,808 $ 1,754,036 $ 1,189,233 $ 1,113,024 $ 1,082,813 $ 1,176,457 $ 1,154,641 $ 1,810,780 $ 1,143,634 $ 743,518 $ 14,401,369 Labor Base $ 7,181,958 $ 8,639,379 $ 8,672,763 $ 13,288,110 $ 9,009,305 $ 8,431,969 $ 8,203,097 $ 8,912,520 $ 8,747,248 $ 13,717,995 $ 8,663,867 $ 7,826,510 $ 111,294,723 = Rate 13.2% 13.2% 13.2% 13.2% 13.2% 13.2% 13.2% 13.2% 13.2% 13.2% 13.2% 9.5% 12.9%
Non-Productive Charges Cleared $ 474,013 $ 570,204 $ 572,407 $ 877,021 $ 594,619 $ 556,514 $ 541,408 $ 588,230 $ 577,322 $ 905,391 $ 571,818 $ 125,224 $ 6,954,171 Labor Base $ 7,181,958 $ 8,639,379 $ 8,672,763 $ 13,288,110 $ 9,009,305 $ 8,431,969 $ 8,203,097 $ 8,912,520 $ 8,747,248 $ 13,717,995 $ 8,663,867 $ 7,826,510 $ 111,294,723 = Rate 6.6% 6.6% 6.6% 6.6% 6.6% 6.6% 6.6% 6.6% 6.6% 6.6% 6.6% 1.6% 6.2%
Payroll Taxes Charges Cleared $ 811,068 $ 982,778 $ 967,500 $ 1,475,967 $ 1,005,387 $ 942,471 $ 907,159 $ 996,190 $ 972,084 $ 1,514,815 $ 997,147 $ 440,415 $ 12,012,981 Labor Base $ 9,011,824 $ 10,919,713 $ 10,749,956 $ 16,399,562 $ 11,170,916 $ 10,471,844 $ 10,079,496 $ 11,068,731 $ 10,800,890 $ 16,831,240 $ 11,079,381 $ 9,786,996 $ 138,370,550 = Rate 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 4.5% 8.7%
Pension/SERP/OPEB Charges Cleared $ 495,558 $ 708,437 $ 711,174 $ 1,089,636 $ 738,771 $ 699,859 $ 680,864 $ 739,746 $ 726,028 $ 1,138,603 $ 719,108 $ 226,969 $ 8,674,752 Labor Base $ 7,181,958 $ 8,639,379 $ 8,672,763 $ 13,288,110 $ 9,009,305 $ 8,431,969 $ 8,203,097 $ 8,912,520 $ 8,747,248 $ 13,717,995 $ 8,663,867 $ 7,826,510 $ 111,294,723 = Rate 6.9% 8.2% 8.2% 8.2% 8.2% 8.3% 8.3% 8.3% 8.3% 8.3% 8.3% 2.9% 7.8%
Other Benefits Charges Cleared $ 953,764 $ 2,436,309 $ 2,445,723 $ 3,747,252 $ 2,540,628 $ 2,428,414 $ 2,362,499 $ 2,566,813 $ 2,519,215 $ 4,019,383 $ 2,538,521 $ 1,993,797 $ 30,552,317 Labor Base $ 7,181,958 $ 8,639,379 $ 8,672,763 $ 13,288,110 $ 9,009,305 $ 8,431,969 $ 8,203,097 $ 8,912,520 $ 8,747,248 $ 13,717,995 $ 8,663,867 $ 7,826,510 $ 111,294,723 = Rate 13.3% 28.2% 28.2% 28.2% 28.2% 28.8% 28.8% 28.8% 28.8% 29.3% 29.3% 25.5% 27.5%
Total Monthly Rate 59.5% 75.7% 75.7% 75.7% 75.7% 76.4% 76.4% 76.4% 72.2% 74.0% 74.0% 47.7% 72.2% Page 273 of316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 32E RESPONDER: Morley, Daniel
REQUEST:
Affiliated Companies. “Affiliated companies” includes all affiliates of the company, including its subsidiaries, its parent or holding company and all parent or holding company affiliates. It includes partnerships, LLCs or other types of legal entities. a. Identify and explain any transactions with affiliated companies that affect jurisdictional operations, rate base and/or cost of capital. For each affiliate, provide a schedule of transactions for each month of the test period. Indicate if the transactions are governed by a contract or other written agreement with the affiliate. If the transaction is not governed by a written contract or agreement, explain the basis for determining the charges.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
The attached schedules (attachment 01) reflect the transactions with affiliated companies for each month of the test period. All affiliate transactions are governed by a Master Service Agreement between NV Energy, Inc. and its subsidiaries, or by the Intercompany Administrative Service Agreement between Berkshire Hathaway Energy Company and its subsidiaries.
Affiliated transactions between Nevada Power Company (NVPWR) and its affiliates are a result of shared purchases or services such as finance, environmental or legal performed by affiliated company employees.
The following abbreviations are used in the attached reports:
SPPCO: Sierra Pacific Power Company SPRES: NV Energy, Inc.
Page 274 of 316
Shared expenses comprise the following:
AP – Accounts Payable paid on behalf of the affiliate AR – Accounts Receivable amounts owed by the utility customers BI - Miscellaneous billing for non-utility service Inventory – Inventory expenses that are transferred between the utilities Manual Entries – Journal entries to allocate common expenses Purchasing Cards (AP) – PO receipts paid by AP
Page 275 of 316 20‐06XXX; MDR 32E Attach 01 NEVADA POWER COMPANY MDR 32 - Electric For the Test Period Ended December 2019 (In Thousands) Charges billed under the Master Services Agreement
From: NVPWR 2019 To: January February March April May June July August September October November December Grand Total SPPCO Goods and Services Overheads 790 961 1,003 1,032 1,005 920 1,010 1,070 947 1,436 613 510 11,297 Payroll 916 1,056 1,052 1,629 1,107 1,023 1,003 1,076 1,092 1,704 1,118 994 13,770 Emp. Expenses 32 41 49 59 64 45 43 50 47 75 44 43 592 Shared Expenses AP 4,116 1,259 1,853 2,098 2,151 1,353 2,257 3,086 2,418 2,060 2,441 9,802 34,894 AR 1,363 335 - 379 183 10 298 249 266 496 47 312 3,938 BI Billing ------(2) - (2) Inventory ------Manual Entries 151 (137) (211) (412) (526) 19 (307) (161) (5,960) (897) (225) (6,909) (15,575) NVPWR Total 7,368 3,515 3,746 4,785 3,984 3,370 4,304 5,370 (1,190) 4,874 4,036 4,752 48,914 SPRES Goods and Services Overheads (11) 46 13 (21) 9 7 16 10 15 (11) (12) 2 63 Payroll (38) 51 4 9 6 5 5 5 5 8 5 5 70 Emp. Expenses (0) 0 0 0 0 0 0 0 0 0 0 0 0 Shared Expenses AP 95 75 86 1,336 31 14 55 220 34 67 1,326 113 3,452 AR 0 16 0 0 0 0 0 0 0 0 0 0 16 Manual Entries 4 3 3 (1) (1) 26 (1) - 39 (38) 621 (1) 654 SPRES Total 50 191 106 1,323 45 52 75 235 93 26 1,940 119 4,255 Grand Total $ 7,418 $ 3,706 $ 3,852 $ 6,108 $ 4,029 $ 3,422 $ 4,379 $ 5,605 $ (1,097) $ 4,900 $ 5,976 $ 4,871 $ 53,169 Page 276 of316 20‐06XXX; MDR 32E Attach 01 NEVADA POWER COMPANY MDR 32 - Electric For the Test Period Ended December 2019 (In Thousands) Charges billed under the Master Services Agreement
From: SPRES 2019 To: January February March April May June July August September October November December Grand Total NVPWR Goods and Services Overheads 369 83 243 378 245 251 258 277 231 483 212 (39) 2,993 Payroll 518 96 286 620 249 302 303 320 326 489 316 292 4,117 Emp. Expenses 7 11 13 13 12 10 10 10 15 5 8 11 125 Shared Expenses AP 1 0 111 6 143 340 54 66 183 512 1,387 468 297 3,577 Manual Entries 1,275 (955) 9,463 (594) (509) (68) 194 3,417 90 158 162 (652) 11,981 Total 2,180 (653) 10,011 560 337 548 830 4,207 1,174 2,522 1,167 (90) 22,793
Page 277 of316 20‐06XXX; MDR 32E Attach 01 NEVADA POWER COMPANY MDR 32 - Electric For the Test Period Ended December 2019 (In Thousands) Charges billed under the Master Services Agreement
From: SPPCO 2019 To: January February March April May June July August September October November December Grand Total NVPWR Goods and Services Overheads 452 468 496 553 504 455 479 557 441 743 326 389 5,865 Payroll 550 535 549 897 585 540 513 588 551 907 584 568 7,367 Emp. Expenses 14 23 19 25 36 21 24 22 30 33 28 42 317 Shared Expenses AP 1,666 1,824 986 902 1,132 932 905 925 1,426 869 865 1,138 13,569 AR 38 20 14 40 134 5 30 152 329 6 10 5 784 Inventory 0 0 0 0 0 0 0 0 0 0 0 0 1 Manual Entries (127) 94 100 183 65 (51) (104) 183 (83) (439) 98 265 184 Purchasing Card (AP) (16) (26) (26) (34) (23) (32) (40) (26) (25) (30) (26) 6 (297) Total 2,577 2,938 2,138 2,566 2,434 1,871 1,807 2,401 2,670 2,089 1,885 2,412 27,789
Page 278 of316 20‐06XXX; MDR 32E Attach 01 NEVADA POWER COMPANY MDR 32 - Electric For the Test Period Ended December 2019 (In Thousands) Charges billed under the Intercompany Administrative Services Agreement
From: Nevada Power Company 2019 To: January February March April May June July August September October November December Grand Total Berkshire Hathaway Energy Company Cross Charges 26 5 6 7 5 5 5 5 78 4 3 4 153 BHE Renewables LLC Cross Charges 2 2 2 3 2 2 2 2 2 1 1 1 20 BHE US Transmission LLC Cross Charges 0 0 0 0 0 0 0 0 0 0 0 0 0 HomeServices Cross Charges 0 0 0 0 0 0 0 0 0 0 0 0 1 Kern River Cross Charges 1 1 1 1 1 1 1 1 1 0 0 1 8 MidAmerican Energy Company Cross Charges 526 5 7 9 5 6 8 7 7 8 3 4 595 MidAmerican Energy Services Cross Charges 0 0 0 0 0 0 0 0 0 0 0 0 0 Northern Natural Gas Cross Charges 1 1 1 2 1 1 1 1 1 1 0 1 13 PacifiCorp Cross Charges 10 8 12 16 9 (4) 11 11 11 12 5 10 112 Total 567 21 29 38 22 11 28 28 100 25 12 22 901 Page 279 of316 20‐06XXX; MDR 32E Attach 01 NEVADA POWER COMPANY MDR 32 - Electric For the Test Period Ended December 2019 (In Thousands) Charges billed under the Intercompany Administrative Services Agreement
From: MidAmerican Electric Company 2019 To: January February March April May June July August September October November December Grand Total NVPWR 923998 42 46 59 48 100 55 50 51 50 51 81 49 683 923999 14 14 41 21 68 27 14 19 12 16 30 146 422 Total 57 60 100 70 167 82 64 71 62 67 111 195 1,105 Page 280 of316 20‐06XXX; MDR 32E Attach 01 NEVADA POWER COMPANY MDR 32 - Electric For the Test Period Ended December 2019 (In Thousands) Charges billed under the Intercompany Administrative Services Agreement
From: Berkshire Hathaway Energy Company 2019 To: January February March April May June July August September October November December Grand Total NVPWR 923998 38 45 41 44 70 39 38 43 35 68 47 47 555 923999 35 27 33 27 42 35 23 39 23 41 35 239 598 Total 72 72 75 70 112 74 62 82 57 109 82 286 1,153 Page 281 of316 20‐06XXX; MDR 32E Attach 01 NEVADA POWER COMPANY MDR 32 - Electric For the Test Period Ended December 2019 (In Thousands) Charges billed under the Intercompany Administrative Services Agreement
From: Midamerican Renewables, LLC 2019 To: January February March April May June July August September October November December Grand Total NVPWR 923998 1 0 0 0 0 0 0 0 0 0 0 0 1 923999 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 1 0 0 0 0 0 0 0 0 0 0 0 1 Page 282 of316 20‐06XXX; MDR 32E Attach 01 NEVADA POWER COMPANY MDR 32 - Electric For the Test Period Ended December 2019 (In Thousands) Charges billed under the Intercompany Administrative Services Agreement
From: PacifiCorp 2019 To: January February March April May June July August September October November December Grand Total NVPWR 923998 6 7 6 6 7 5 7 5 8 4 6 8 76 923999 1 1 1 1 1 1 1 2 2 1 1 1 12 Total 7 8 7 8 8 5 8 7 9 5 7 9 88 Page 283 of316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 33E RESPONDER: Morley, Daniel
REQUEST:
Expense allocation from affiliates to applicant. To the extent allocated expenses from affiliates are included in the requested revenue requirement, provide in a computer file or files by account and month for the test period: a. Each allocation source. b. The dollar amount subject to allocation. c. An identification of the allocation factor or factors used. d. The value of the allocation factor or factors. e. The dollar amount after allocation.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
Requested items are included in the attached file:
• Schedule of charges allocated to Nevada Power Company (NVPWR) (a, b & e) • 2019 Product Allocation Summary, Equity Allocation Rates, and Berkshire Hathaway Allocations (c & d). Refer to the response to MDR 35E for an explanation of these allocation factors.
The following abbreviations are used in the attached reports:
• SPPCO: Sierra Pacific Power Company • SPRES: NV Energy, Inc. • ALOO – Allocation Journal Entry • AP – Accounts Payable Journal Entry • EXP – Expense Journal Entry • ONL – Online Journal Entry • PAY – Payroll Journal Entry • INV – Inventory Journal Entry • BI – Billing Journal Entry
Page 284 of 316 20‐06XXX; MDR 33E Attach 01 NEVADA POWER COMPANY MDR 33 - Electric For the Test Period Ended December 2019 (In Thousands) Charges to NVPWR (a, b, & e)
2019 January February March April May June July August September October November December Grand Total Account Source Sys Data SPPCO SPRES SPPCO SPRES SPPCO SPRES SPPCO SPRES SPPCO SPRES SPPCO SPRES SPPCO SPRES SPPCO SPRES SPPCO SPRES SPPCO SPRES SPPCO SPRES SPPCO SPRES 500000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 ‐ 3 ‐ 2 ‐ 2 ‐ 1 ‐ 1 ‐ 12 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4 ‐ 5 ‐ 3 ‐ 4 ‐ 1 ‐ 2 ‐ 18 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 1 ‐ ‐ ‐ (2) ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 1 ‐ ‐ ‐ (3) ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3 ‐ 5 ‐ 4 ‐ 6 ‐ 4 ‐ 4 ‐ 25 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4 ‐ 7 ‐ 6 ‐ 9 ‐ 5 ‐ 5 ‐ 37 500000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6 ‐ 9 ‐ 6 ‐ 7 ‐ 4 ‐ 5 ‐ 37 500000 Sum of Original Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 9 ‐ 13 ‐ 9 ‐ 10 ‐ 6 ‐ 8 ‐ 56 505000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 3 ‐ (1) ‐ ‐ ‐ 3 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 ‐ 5 ‐ (2) ‐ ‐ ‐ 5 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 6 ‐ 2 ‐ 1 ‐ 11 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 ‐ 10 ‐ 3 ‐ 2 ‐ 17 505000 Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3 ‐ 9 ‐ 1 ‐ 2 ‐ 14 505000 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5 ‐ 14 ‐ 1 ‐ 3 ‐ 21 506000 AP Sum of Alloc Amt ‐ ‐ 1 ‐ 3 ‐ 6 ‐ ‐ ‐ 1 ‐ 8 ‐ 1 ‐ 2 ‐ 6 ‐ ‐ ‐ 7 ‐ 34 Sum of Original amount ‐ ‐ 1 ‐ 5 ‐ 9 ‐ ‐ ‐ 1 ‐ 12 ‐ 2 ‐ 3 ‐ 9 ‐ ‐ ‐ 10 ‐ 52 506000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ 1 ‐ 3 ‐ 6 ‐ ‐ ‐ 1 ‐ 8 ‐ 1 ‐ 2 ‐ 6 ‐ ‐ ‐ 7 ‐ 34 506000 Sum of Original Sum of Original amount ‐ ‐ 1 ‐ 5 ‐ 9 ‐ ‐ ‐ 1 ‐ 12 ‐ 2 ‐ 3 ‐ 9 ‐ ‐ ‐ 10 ‐ 52 512000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5 ‐ (2) ‐ ‐ ‐ 4 Sum of Original amount ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 8 ‐ (3) ‐ ‐ ‐ 5 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7 ‐ ‐ ‐ ‐ ‐ 7 Sum of Original amount ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10 ‐ ‐ ‐ ‐ ‐ 11 512000 Sum of Alloc Amt ‐ ‐ ‐ ‐ 2 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 12 ‐ (2) ‐ ‐ ‐ 11 512000 Sum of Original amount ‐ ‐ ‐ ‐ 3 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 18 ‐ (3) ‐ ‐ ‐ 17 513000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 513000 Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ 1 513000 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 ‐ (1) ‐ ‐ ‐ ‐ ‐ 1 546000 ALOO Sum of Alloc Amt 5 ‐ 4 ‐ 5 ‐ 1 ‐ 5 ‐ 4 ‐ 5 ‐ 6 ‐ 3 ‐ 2 ‐ 2 ‐ 3 ‐ 46 Sum of Original amount 8 ‐ 6 ‐ 7 ‐ 2 ‐ 8 ‐ 6 ‐ 8 ‐ 9 ‐ 5 ‐ 3 ‐ 2 ‐ 5 ‐ 69 ONL Sum of Alloc Amt 2 ‐ ‐ ‐ 1 ‐ (2) ‐ 1 ‐ ‐ ‐ 1 ‐ 1 ‐ ‐ ‐ (3) ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount 3 ‐ ‐ ‐ 1 ‐ (4) ‐ 1 ‐ ‐ ‐ 2 ‐ 1 ‐ ‐ ‐ (5) ‐ ‐ ‐ ‐ ‐ (1) PAY Sum of Alloc Amt 7 ‐ 8 ‐ 8 ‐ 10 ‐ 10 ‐ 9 ‐ 9 ‐ 10 ‐ 9 ‐ 22 ‐ 7 ‐ 8 ‐ 115 Sum of Original amount 11 ‐ 12 ‐ 12 ‐ 15 ‐ 15 ‐ 13 ‐ 14 ‐ 15 ‐ 13 ‐ 33 ‐ 10 ‐ 11 ‐ 175 546000 Sum of Alloc Am Sum of Alloc Amt 14 ‐ 12 ‐ 13 ‐ 9 ‐ 16 ‐ 13 ‐ 16 ‐ 17 ‐ 12 ‐ 21 ‐ 8 ‐ 11 ‐ 161 546000 Sum of Original Sum of Original amount 21 ‐ 18 ‐ 20 ‐ 13 ‐ 24 ‐ 19 ‐ 24 ‐ 25 ‐ 17 ‐ 31 ‐ 13 ‐ 16 ‐ 243 548000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 Sum of Original amount ‐ ‐ ‐ ‐ 2 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt ‐ ‐ ‐ ‐ 2 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 Sum of Original amount ‐ ‐ ‐ ‐ 2 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3 548000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ ‐ ‐ 4 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3 548000 Sum of Original Sum of Original amount ‐ ‐ ‐ ‐ 5 ‐ (2) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4 549000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ AP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 549000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 549000 Sum of Original Sum of Original amount ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 553000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ 2 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 ‐ (1) ‐ 2 ‐ ‐ ‐ 4 Sum of Original amount ‐ ‐ ‐ ‐ 3 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4 ‐ (1) ‐ 3 ‐ (1) ‐ 6 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 ‐ ‐ ‐ 2 ‐ ‐ ‐ 6 Sum of Original amount ‐ ‐ ‐ ‐ 2 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3 ‐ ‐ ‐ 4 ‐ ‐ ‐ 9 PO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 553000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ ‐ ‐ 4 ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5 ‐ (1) ‐ 4 ‐ ‐ ‐ 10 553000 Sum of Original Sum of Original amount ‐ ‐ ‐ ‐ 6 ‐ (2) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7 ‐ (1) ‐ 6 ‐ ‐ ‐ 16 560000 ALOO Sum of Alloc Amt 1 ‐ 2 ‐ 1 ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 1 ‐ 2 ‐ ‐ ‐ ‐ ‐ 11 Sum of Original amount 4 ‐ 5 ‐ 3 ‐ 2 ‐ ‐ ‐ ‐ ‐ 1 ‐ 3 ‐ 3 ‐ 5 ‐ 1 ‐ ‐ ‐ 28 EXP Sum of Alloc Amt 2 ‐ ‐ ‐ 1 ‐ 2 ‐ 1 ‐ 2 ‐ 1 ‐ ‐ ‐ ‐ ‐ 1 ‐ 3 ‐ 3 ‐ 15 Sum of Original amount 4 ‐ 1 ‐ 2 ‐ 5 ‐ 3 ‐ 4 ‐ 3 ‐ 1 ‐ 1 ‐ 3 ‐ 7 ‐ 7 ‐ 41 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (1) ‐ 1 ‐ (1) ‐ (1) Sum of Original amount 1 ‐ 1 ‐ ‐ ‐ (2) ‐ (1) ‐ ‐ ‐ ‐ ‐ 1 ‐ 1 ‐ (2) ‐ 2 ‐ (2) ‐ (2) PAY Sum of Alloc Amt 3 ‐ 4 ‐ 3 ‐ 6 ‐ 1 ‐ 1 ‐ 1 ‐ 1 ‐ 2 ‐ 5 ‐ 4 ‐ 2 ‐ 35 Sum of Original amount 8 ‐ 12 ‐ 9 ‐ 16 ‐ 4 ‐ 2 ‐ 2 ‐ 4 ‐ 6 ‐ 13 ‐ 11 ‐ 7 ‐ 93 560000 Sum of Alloc Am Sum of Alloc Amt 6 ‐ 7 ‐ 6 ‐ 8 ‐ 2 ‐ 3 ‐ 2 ‐ 3 ‐ 4 ‐ 7 ‐ 8 ‐ 4 ‐ 60 560000 Sum of Original Sum of Original amount 17 ‐ 19 ‐ 15 ‐ 21 ‐ 6 ‐ 7 ‐ 5 ‐ 8 ‐ 12 ‐ 18 ‐ 21 ‐ 11 ‐ 161 561200 ALOO Sum of Alloc Amt 7 ‐ 4 ‐ 6 ‐ ‐ ‐ 4 ‐ 6 ‐ 7 ‐ 11 ‐ 3 ‐ 7 ‐ (2) ‐ 2 ‐ 55 Sum of Original amount 20 ‐ 11 ‐ 16 ‐ (1) ‐ 11 ‐ 15 ‐ 19 ‐ 30 ‐ 8 ‐ 19 ‐ (7) ‐ 5 ‐ 146 AP Sum of Alloc Amt 1 ‐ ‐ ‐ ‐ ‐ 9 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 11 Page 285 of316 Sum of Original amount 4 ‐ ‐ ‐ ‐ ‐ 25 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 30 EXP Sum of Alloc Amt 1 ‐ 1 ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ 1 ‐ 7 Sum of Original amount 2 ‐ 2 ‐ 1 ‐ 3 ‐ 1 ‐ 1 ‐ 1 ‐ ‐ ‐ 1 ‐ 3 ‐ ‐ ‐ 3 ‐ 18 INV Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ONL Sum of Alloc Amt 3 ‐ ‐ ‐ 1 ‐ (4) ‐ ‐ ‐ 1 ‐ 2 ‐ 4 ‐ (1) ‐ (9) ‐ ‐ ‐ (15) ‐ (18) Sum of Original amount 7 ‐ ‐ ‐ 4 ‐ (12) ‐ 1 ‐ 4 ‐ 6 ‐ 11 ‐ (3) ‐ (24) ‐ ‐ ‐ (41) ‐ (48) PAY Sum of Alloc Amt 18 ‐ 18 ‐ 18 ‐ 30 ‐ 18 ‐ 22 ‐ 21 ‐ 28 ‐ 23 ‐ 36 ‐ 22 ‐ 18 ‐ 272 Sum of Original amount 49 ‐ 48 ‐ 48 ‐ 80 ‐ 48 ‐ 59 ‐ 56 ‐ 75 ‐ 62 ‐ 95 ‐ 60 ‐ 48 ‐ 730 PO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 561200 Sum of Alloc Am Sum of Alloc Amt 31 ‐ 23 ‐ 26 ‐ 36 ‐ 23 ‐ 30 ‐ 30 ‐ 43 ‐ 26 ‐ 35 ‐ 20 ‐ 6 ‐ 327 561200 Sum of Original Sum of Original amount 82 ‐ 61 ‐ 69 ‐ 96 ‐ 61 ‐ 80 ‐ 81 ‐ 116 ‐ 69 ‐ 93 ‐ 54 ‐ 15 ‐ 877 20‐06XXX; MDR 33E Attach 01
561300 ALOO Sum of Alloc Amt 8 ‐ 4 ‐ 7 ‐ ‐ ‐ 5 ‐ 6 ‐ 6 ‐ 8 ‐ 5 ‐ 6 ‐ (1) ‐ 3 ‐ 57 Sum of Original amount 22 ‐ 10 ‐ 18 ‐ ‐ ‐ 15 ‐ 15 ‐ 17 ‐ 21 ‐ 13 ‐ 17 ‐ (4) ‐ 8 ‐ 152 EXP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ONL Sum of Alloc Amt 3 ‐ ‐ ‐ 2 ‐ (5) ‐ 1 ‐ 1 ‐ 2 ‐ 2 ‐ ‐ ‐ (8) ‐ ‐ ‐ ‐ ‐ (3) Sum of Original amount 8 ‐ ‐ ‐ 5 ‐ (13) ‐ 2 ‐ 2 ‐ 4 ‐ 6 ‐ ‐ ‐ (21) ‐ ‐ ‐ ‐ ‐ (7) PAY Sum of Alloc Amt 19 ‐ 18 ‐ 19 ‐ 29 ‐ 19 ‐ 20 ‐ 18 ‐ 20 ‐ 20 ‐ 30 ‐ 19 ‐ 19 ‐ 250 Sum of Original amount 50 ‐ 48 ‐ 51 ‐ 77 ‐ 52 ‐ 53 ‐ 48 ‐ 54 ‐ 53 ‐ 82 ‐ 52 ‐ 50 ‐ 670 561300 Sum of Alloc Amt 30 ‐ 22 ‐ 28 ‐ 24 ‐ 26 ‐ 26 ‐ 26 ‐ 30 ‐ 25 ‐ 29 ‐ 18 ‐ 22 ‐ 304 561300 Sum of Original amount 81 ‐ 58 ‐ 75 ‐ 64 ‐ 69 ‐ 70 ‐ 69 ‐ 81 ‐ 66 ‐ 78 ‐ 48 ‐ 59 ‐ 815 563000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 AP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ EXP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ 2 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt 2 ‐ 3 ‐ 2 ‐ 2 ‐ 2 ‐ 3 ‐ 3 ‐ 3 ‐ 2 ‐ 4 ‐ 2 ‐ 2 ‐ 27 Sum of Original amount 5 ‐ 7 ‐ 5 ‐ 5 ‐ 5 ‐ 7 ‐ 7 ‐ 7 ‐ 5 ‐ 10 ‐ 6 ‐ 6 ‐ 73 563000 Sum of Alloc Am Sum of Alloc Amt 2 ‐ 3 ‐ 2 ‐ 2 ‐ 2 ‐ 2 ‐ 3 ‐ 3 ‐ 1 ‐ 4 ‐ 2 ‐ 2 ‐ 28 563000 Sum of Original Sum of Original amount 5 ‐ 7 ‐ 5 ‐ 5 ‐ 5 ‐ 7 ‐ 9 ‐ 7 ‐ 4 ‐ 10 ‐ 6 ‐ 6 ‐ 76 566000 ALOO Sum of Alloc Amt 2 ‐ ‐ ‐ 1 ‐ ‐ ‐ 1 ‐ ‐ ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5 Sum of Original amount 6 ‐ 1 ‐ 3 ‐ ‐ ‐ 4 ‐ ‐ ‐ (2) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 12 AP Sum of Alloc Amt 5 ‐ 2 ‐ ‐ ‐ 22 ‐ 1 ‐ 9 ‐ 1 ‐ 1 ‐ ‐ ‐ 10 ‐ 7 ‐ 7 ‐ 66 Sum of Original amount 13 ‐ 6 ‐ 1 ‐ 60 ‐ 2 ‐ 24 ‐ 2 ‐ 3 ‐ 1 ‐ 26 ‐ 20 ‐ 18 ‐ 177 EXP Sum of Alloc Amt ‐ ‐ 2 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 Sum of Original amount ‐ ‐ 5 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6 ONL Sum of Alloc Amt 1 ‐ 77 ‐ ‐ ‐ (79) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (1) Sum of Original amount 3 ‐ 207 ‐ 1 ‐ (211) ‐ 1 ‐ (1) ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (2) PAY Sum of Alloc Amt 5 ‐ 4 ‐ 4 ‐ 6 ‐ 5 ‐ 2 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 25 Sum of Original amount 15 ‐ 10 ‐ 10 ‐ 15 ‐ 13 ‐ 6 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 68 PO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 566000 Sum of Alloc Am Sum of Alloc Amt 14 ‐ 85 ‐ 5 ‐ (50) ‐ 7 ‐ 12 ‐ ‐ ‐ 1 ‐ ‐ ‐ 10 ‐ 7 ‐ 7 ‐ 98 566000 Sum of Original Sum of Original amount 36 ‐ 228 ‐ 15 ‐ (135) ‐ 19 ‐ 31 ‐ ‐ ‐ 3 ‐ 1 ‐ 26 ‐ 20 ‐ 18 ‐ 262 571000 AP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ 38 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 38 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ 101 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 101 INV Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 571000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ 38 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 38 571000 Sum of Original Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ 101 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 101 580000 AP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 580000 Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 580000 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 588000 PO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 588000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 588000 Sum of Original Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 592000 AP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 592000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 592000 Sum of Original Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 901000 ALOO Sum of Alloc Amt 2 ‐ 1 ‐ 1 ‐ ‐ ‐ 1 ‐ 1 ‐ 2 ‐ 1 ‐ ‐ ‐ 2 ‐ ‐ ‐ 1 ‐ 12 Sum of Original amount 3 ‐ 2 ‐ 2 ‐ ‐ ‐ 2 ‐ 1 ‐ 3 ‐ 1 ‐ ‐ ‐ 4 ‐ ‐ ‐ 1 ‐ 19 ONL Sum of Alloc Amt 1 ‐ ‐ ‐ ‐ ‐ (1) ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ (1) ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount 1 ‐ ‐ ‐ ‐ ‐ (2) ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ (1) ‐ (1) ‐ ‐ ‐ ‐ ‐ (1) PAY Sum of Alloc Amt 3 ‐ 4 ‐ 4 ‐ 5 ‐ 4 ‐ 3 ‐ 4 ‐ 3 ‐ 2 ‐ 6 ‐ 4 ‐ 4 ‐ 44 Sum of Original amount 5 ‐ 6 ‐ 6 ‐ 8 ‐ 6 ‐ 4 ‐ 5 ‐ 5 ‐ 3 ‐ 9 ‐ 6 ‐ 6 ‐ 69 901000 Sum of Alloc Amt 5 ‐ 5 ‐ 5 ‐ 5 ‐ 5 ‐ 3 ‐ 6 ‐ 4 ‐ 1 ‐ 7 ‐ 4 ‐ 5 ‐ 56 901000 Sum of Original amount 9 ‐ 8 ‐ 8 ‐ 7 ‐ 8 ‐ 5 ‐ 9 ‐ 6 ‐ 2 ‐ 11 ‐ 6 ‐ 7 ‐ 87 902000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 902000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 902000 Sum of Original Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 903000 ALOO Sum of Alloc Amt 10 ‐ 9 ‐ 4 ‐ ‐ ‐ 9 ‐ 8 ‐ 7 ‐ 9 ‐ 6 ‐ 6 ‐ ‐ ‐ 3 ‐ 71 Sum of Original amount 15 ‐ 14 ‐ 7 ‐ ‐ ‐ 14 ‐ 13 ‐ 11 ‐ 14 ‐ 9 ‐ 9 ‐ (1) ‐ 5 ‐ 110 AP Sum of Alloc Amt ‐ ‐ ‐ ‐ 3 ‐ 16 ‐ ‐ ‐ 3 ‐ 3 ‐ ‐ ‐ 38 ‐ 4 ‐ 1 ‐ ‐ ‐ 68 Sum of Original amount ‐ ‐ ‐ ‐ 4 ‐ 25 ‐ ‐ ‐ 4 ‐ 4 ‐ ‐ ‐ 59 ‐ 6 ‐ 1 ‐ ‐ ‐ 105 EXP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 INV Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ONL Sum of Alloc Amt 3 ‐ 1 ‐ (1) ‐ (5) ‐ 2 ‐ 2 ‐ 2 ‐ 2 ‐ ‐ ‐ (8) ‐ ‐ ‐ ‐ ‐ (3) Sum of Original amount 4 ‐ 2 ‐ (1) ‐ (8) ‐ 3 ‐ 3 ‐ 2 ‐ 3 ‐ ‐ ‐ (12) ‐ ‐ ‐ ‐ ‐ (5) PAY Sum of Alloc Amt 22 ‐ 27 ‐ 19 ‐ 23 ‐ 23 ‐ 24 ‐ 21 ‐ 21 ‐ 20 ‐ 29 ‐ 18 ‐ 16 ‐ 262 Sum of Original amount 34 ‐ 42 ‐ 29 ‐ 36 ‐ 35 ‐ 37 ‐ 32 ‐ 33 ‐ 32 ‐ 44 ‐ 28 ‐ 25 ‐ 407 PO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 2 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ 2 ‐ 3 903000 Sum of Alloc Am Sum of Alloc Amt 35 ‐ 37 ‐ 25 ‐ 35 ‐ 34 ‐ 37 ‐ 33 ‐ 32 ‐ 65 ‐ 31 ‐ 18 ‐ 20 ‐ 401 903000 Sum of Original Sum of Original amount 54 ‐ 58 ‐ 39 ‐ 54 ‐ 53 ‐ 57 ‐ 51 ‐ 50 ‐ 100 ‐ 48 ‐ 28 ‐ 31 ‐ 622 907000 AP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 ‐ 2 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3 ‐ 3 EXP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 907000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 ‐ 2 907000 Sum of Original Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3 ‐ 4 908000 AP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3 ‐ 3 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5 ‐ 5 EXP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 908000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3 ‐ 4 Page 286 of316 908000 Sum of Original Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5 ‐ 6 912000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ AP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 20 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 20 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 30 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 30 EXP Sum of Alloc Amt ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 ‐ 1 ‐ 1 ‐ 1 ‐ 7 Sum of Original amount ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ 2 ‐ 1 ‐ ‐ ‐ ‐ ‐ 2 ‐ 1 ‐ 2 ‐ 1 ‐ 11 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 912000 Sum of Alloc Am Sum of Alloc Amt ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ 3 ‐ ‐ ‐ 20 ‐ ‐ ‐ 2 ‐ 1 ‐ 1 ‐ 1 ‐ 29 912000 Sum of Original Sum of Original amount ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ 4 ‐ ‐ ‐ 30 ‐ ‐ ‐ 2 ‐ 1 ‐ 2 ‐ 1 ‐ 43 20‐06XXX; MDR 33E Attach 01
920000 ALOO Sum of Alloc Amt 75 218 44 31 49 117 28 169 52 126 45 117 59 121 71 131 38 98 70 245 2 73 30 (104) 1,905 Sum of Original amount 394 690 343 763 304 695 169 1,005 323 755 281 696 371 714 446 774 234 579 434 1,437 9 425 188 (610) 11,418 ONL Sum of Alloc Amt 27 81 6 5 7 14 (41) (72) 6 13 4 8 18 32 20 30 (2) (4) (63) (114) ‐ ‐ ‐ ‐ (25) Sum of Original amount 134 247 42 58 45 85 (255) (428) 38 76 25 49 112 191 124 174 (16) (22) (393) (669) ‐ ‐ ‐ ‐ (383) PAY Sum of Alloc Amt 193 474 131 56 158 253 239 556 160 117 149 265 154 266 176 281 161 290 247 431 159 272 154 247 5,591 Sum of Original amount 940 1,470 1,070 1,612 979 1,496 1,485 3,341 995 684 928 1,583 953 1,568 1,094 1,654 999 1,706 1,533 2,534 988 1,593 960 1,447 33,612 920000 Sum of Alloc AmSum of Alloc Amt 295 773 181 92 215 385 225 653 217 256 198 390 231 420 267 441 196 384 254 562 161 345 184 143 7,471 920000 Sum of Original Sum of Original amount 1,468 2,408 1,456 2,432 1,327 2,276 1,399 3,918 1,356 1,515 1,234 2,328 1,435 2,473 1,665 2,603 1,217 2,263 1,574 3,302 996 2,018 1,148 837 44,648 920001 ONL Sum of Alloc Amt ‐ 1,214 ‐ (1,127) ‐ 553 ‐ (5) ‐ (570) ‐ 575 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (53) ‐ (49) 539 Sum of Original amount ‐ 7,098 ‐ (6,585) ‐ 3,230 ‐ (31) ‐ (3,371) ‐ 3,402 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (305) ‐ (282) 3,156 920001 Sum of Alloc AmSum of Alloc Amt ‐ 1,214 ‐ (1,127) ‐ 553 ‐ (5) ‐ (570) ‐ 575 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (53) ‐ (49) 539 920001 Sum of Original Sum of Original amount ‐ 7,098 ‐ (6,585) ‐ 3,230 ‐ (31) ‐ (3,371) ‐ 3,402 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (305) ‐ (282) 3,156 921000 ALOO Sum of Alloc Amt 7 ‐ 8 ‐ 8 ‐ 9 ‐ 5 ‐ 6 ‐ 6 ‐ 6 ‐ 6 ‐ 10 ‐ 6 ‐ 5 ‐ 79 Sum of Original amount 39 ‐ 48 ‐ 45 ‐ 56 ‐ 31 ‐ 35 ‐ 34 ‐ 38 ‐ 34 ‐ 58 ‐ 34 ‐ 30 ‐ 482 AP Sum of Alloc Amt 60 6 120 ‐ 381 2 (125) 3 394 ‐ 2 ‐ 63 3 133 ‐ 347 (4) (13) ‐ 233 22 381 14 2,022 Sum of Original amount 377 31 760 ‐ 2,411 11 (1,102) 16 2,485 2 12 ‐ 396 18 843 ‐ 2,196 (22) (84) ‐ 1,472 128 2,413 82 12,446 EXP Sum of Alloc Amt 4 7 2 10 5 13 2 13 ‐ 12 3 10 2 10 4 9 5 15 7 5 8 8 8 11 171 Sum of Original amount 23 36 10 63 32 78 10 76 1 74 17 58 13 57 27 53 31 88 43 30 42 45 45 67 1,017 INV Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 Sum of Original amount 1 ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4 ONL Sum of Alloc Amt 79 ‐ (4) ‐ (297) (4) 284 ‐ 45 20 (68) (20) 32 ‐ 56 ‐ (50) 4 ‐ (4) 4 14 196 (8) 277 Sum of Original amount 498 (2) (27) ‐ (1,883) (22) 1,798 ‐ 281 119 (433) (119) 200 ‐ 352 ‐ (320) 25 (1) (25) 23 78 1,243 (46) 1,738 PO Sum of Alloc Amt (91) ‐ (94) ‐ (76) ‐ (80) ‐ (90) ‐ (95) ‐ (79) ‐ (91) ‐ (82) ‐ (103) ‐ (135) ‐ (176) ‐ (1,193) Sum of Original amount (583) ‐ (602) ‐ (480) ‐ (508) ‐ (569) ‐ (603) ‐ (502) ‐ (575) ‐ (518) ‐ (652) ‐ (856) ‐ (1,116) ‐ (7,562) 921000 Sum of Alloc AmSum of Alloc Amt 58 12 31 10 21 11 90 15 354 33 (153) (11) 23 13 109 9 225 16 (100) 1 115 43 414 18 1,356 921000 Sum of Original Sum of Original amount 355 64 190 63 125 68 254 92 2,231 196 (972) (62) 142 76 686 53 1,422 91 (637) 4 716 251 2,614 103 8,125 923000 AP Sum of Alloc Amt 82 ‐ 86 ‐ 85 1 84 9 82 ‐ 83 ‐ 83 1 84 ‐ 85 5 85 ‐ 82 ‐ 85 27 1,050 Sum of Original amount 521 ‐ 542 ‐ 540 4 534 51 520 1 522 1 527 9 533 ‐ 536 31 539 ‐ 517 1 540 156 6,623 EXP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ 2 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ 3 ONL Sum of Alloc Amt 2 ‐ 1 ‐ 81 ‐ (85) ‐ 2 ‐ (2) ‐ 25 ‐ (10) 3 ‐ (3) (19) ‐ 3 27 1 (27) (2) Sum of Original amount 14 ‐ 3 ‐ 511 ‐ (538) ‐ 10 ‐ (13) ‐ 159 ‐ (63) 19 ‐ (19) (121) ‐ 18 155 6 (155) (12) PO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 923000 Sum of Alloc AmSum of Alloc Amt 85 ‐ 87 ‐ 166 1 (1) 9 84 ‐ 80 ‐ 108 1 74 3 85 2 66 ‐ 84 27 86 ‐ 1,049 923000 Sum of Original Sum of Original amount 535 ‐ 548 ‐ 1,051 4 (4) 51 530 1 509 1 686 9 470 19 536 12 419 ‐ 535 156 546 1 6,614 923998 ONL Sum of Alloc Amt ‐ ‐ ‐ 31 ‐ 50 ‐ 43 ‐ 59 ‐ 60 ‐ 50 ‐ 40 ‐ 34 ‐ 43 ‐ 85 ‐ 66 562 Sum of Original amount ‐ ‐ ‐ 183 ‐ 292 ‐ 252 ‐ 351 ‐ 356 ‐ 292 ‐ 236 ‐ 199 ‐ 249 ‐ 491 ‐ 380 3,282 923998 Sum of Alloc AmSum of Alloc Amt ‐ ‐ ‐ 31 ‐ 50 ‐ 43 ‐ 59 ‐ 60 ‐ 50 ‐ 40 ‐ 34 ‐ 43 ‐ 85 ‐ 66 562 923998 Sum of Original Sum of Original amount ‐ ‐ ‐ 183 ‐ 292 ‐ 252 ‐ 351 ‐ 356 ‐ 292 ‐ 236 ‐ 199 ‐ 249 ‐ 491 ‐ 380 3,282 923999 ONL Sum of Alloc Amt ‐ ‐ ‐ 97 ‐ 26 ‐ 248 ‐ 33 ‐ 58 ‐ 71 ‐ 27 ‐ 43 ‐ 258 ‐ 101 ‐ (29) 934 Sum of Original amount ‐ ‐ ‐ 401 ‐ 153 ‐ 1,465 ‐ 197 ‐ 345 ‐ 298 ‐ 155 ‐ 253 ‐ 1,507 ‐ 581 ‐ (165) 5,190 923999 Sum of Alloc AmSum of Alloc Amt ‐ ‐ ‐ 97 ‐ 26 ‐ 248 ‐ 33 ‐ 58 ‐ 71 ‐ 27 ‐ 43 ‐ 258 ‐ 101 ‐ (29) 934 923999 Sum of Original Sum of Original amount ‐ ‐ ‐ 401 ‐ 153 ‐ 1,465 ‐ 197 ‐ 345 ‐ 298 ‐ 155 ‐ 253 ‐ 1,507 ‐ 581 ‐ (165) 5,190 925000 ALOO Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PAY Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 925000 Sum of Alloc AmSum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 925000 Sum of Original Sum of Original amount ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2 926010 ALOO Sum of Alloc Amt 17 22 15 3 17 16 25 25 17 11 16 17 17 17 19 18 18 14 27 28 17 11 24 1 414 Sum of Original amount 81 68 110 102 100 94 150 150 104 69 98 103 98 102 112 109 103 83 158 168 101 67 144 6 2,480 AP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5 ‐ ‐ ‐ 7 ‐ 3 20 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 34 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 28 ‐ ‐ ‐ 40 ‐ 16 118 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 8 8 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 48 48 926010 Sum of Alloc AmSum of Alloc Amt 17 22 15 3 17 16 25 25 17 17 16 17 17 17 19 18 18 19 27 28 17 18 24 12 442 926010 Sum of Original Sum of Original amount 81 68 110 102 100 94 150 150 104 103 98 103 98 102 112 109 103 111 158 168 101 107 144 69 2,645 926020 ALOO Sum of Alloc Amt 40 48 56 12 64 59 93 92 65 64 60 60 61 60 70 65 65 66 109 120 69 76 56 106 1,636 Sum of Original amount 195 149 409 380 369 352 554 562 384 388 360 364 357 360 410 385 376 393 629 711 402 451 330 629 9,899 926020 Sum of Alloc Amt 40 48 56 12 64 59 93 92 65 64 60 60 61 60 70 65 65 66 109 120 69 76 56 106 1,636 926020 Sum of Original amount 195 149 409 380 369 352 554 562 384 388 360 364 357 360 410 385 376 393 629 711 402 451 330 629 9,899 928000 ALOO Sum of Alloc Amt 1 ‐ 1 ‐ ‐ ‐ 1 ‐ 1 ‐ 1 ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 8 Sum of Original amount 4 ‐ 4 ‐ 2 ‐ 8 ‐ 9 ‐ 10 ‐ 3 ‐ 4 ‐ 3 ‐ 3 ‐ (1) ‐ 4 ‐ 52 AP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6 ‐ ‐ ‐ 6 ‐ ‐ 15 ‐ 19 ‐ 46 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 35 ‐ ‐ ‐ 34 ‐ ‐ 109 ‐ 134 ‐ 312 EXP Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 18 ‐ 5 ‐ ‐ ‐ (23) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ (1) ‐ (1) ‐ 1 ‐ 130 ‐ 37 ‐ ‐ ‐ (166) ‐ (3) ‐ ‐ ‐ ‐ ‐ (3) PAY Sum of Alloc Amt 2 ‐ 2 ‐ 1 ‐ 3 ‐ 3 ‐ 3 ‐ 2 ‐ 1 ‐ 1 ‐ 1 ‐ ‐ ‐ 1 ‐ 20 Sum of Original amount 12 ‐ 10 ‐ 7 ‐ 24 ‐ 18 ‐ 22 ‐ 11 ‐ 9 ‐ 8 ‐ 9 ‐ 3 ‐ 9 ‐ 141 928000 Sum of Alloc Amt 2 ‐ 2 ‐ 1 ‐ 4 ‐ 4 ‐ 23 ‐ 7 6 2 ‐ (21) 6 1 ‐ 16 ‐ 21 ‐ 74 928000 Sum of Original amount 16 ‐ 14 ‐ 8 ‐ 31 ‐ 28 ‐ 161 ‐ 50 35 13 ‐ (152) 34 9 ‐ 111 ‐ 147 ‐ 506 930200 PO Sum of Alloc Amt ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 1 ‐ ‐ ‐ ‐ ‐ 3 Sum of Original amount 1 ‐ ‐ ‐ 5 ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4 ‐ 6 ‐ ‐ ‐ 1 ‐ 21 930200 Sum of Alloc Amt ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 1 ‐ ‐ ‐ ‐ ‐ 3 930200 Sum of Original amount 1 ‐ ‐ ‐ 5 ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4 ‐ 6 ‐ ‐ ‐ 1 ‐ 21 935000 ONL Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 1 935000 Sum of Alloc Amt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 935000 Sum of Original amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ 1 Total Sum of Alloc Amt 634 2,068 568 (881) 608 1,100 545 1,079 860 (107) 351 1,151 596 639 685 604 722 569 535 1,012 556 642 883 267 15,687 Total Sum of Original amount 2,957 9,787 3,187 (3,023) 3,251 6,469 2,613 6,459 4,885 (621) 1,667 6,837 3,067 3,644 3,669 3,560 3,805 3,356 2,523 5,943 3,069 3,751 5,125 1,571 87,555 Page 287 of316 20‐06XXX; MDR 33E
NEVADA POWER COMPANY Attach 01 MDR 33 - Electric For the Test Period Ended December 2019 (In Thousands) Charges to NVPWR (a, b, & e)
2019 From: January February March April May June July August September October November December Grand Total MidAmerican Electric Company L01 Sum of Alloc Amount 24 23 43 25 46 30 19 20 25 21 41 59 375 Sum of Original Amount 273 268 491 286 533 341 213 227 285 237 466 682 4,301 L02 Sum of Alloc Amount 5 7 7 7 9 6 5 7 3 4 4 6 69 Sum of Original Amount 48 64 67 67 92 60 47 66 33 38 43 59 684 L05 Sum of Alloc Amount 1 ‐ 3 2 3 3 2 2 2 1 2 41 62 Sum of Original Amount 12 - 24 15 22 21 14 18 18 10 19 334 506 L06 Sum of Alloc Amount 7 10 16 15 26 19 16 17 18 17 28 62 252 Sum of Original Amount 67 100 159 147 257 186 154 164 176 165 276 606 2,458 MidAmerican Electric Company Sum of Alloc Amount 37 40 69 49 85 57 41 45 48 43 76 168 758 MidAmerican Electric Company Sum of Original Amount 399 433 741 516 903 608 428 475 512 450 804 1,681 7,949 Berkshire Hathaway Enerygy Company L01 Sum of Alloc Amount 35 30 31 32 60 31 16 29 30 51 49 108 501 Sum of Original Amount 403 345 352 362 693 355 184 331 345 583 558 1,239 5,749 L02 Sum of Alloc Amount ‐ 1 ‐ ‐ 1 ‐ ‐ ‐ ‐ 13 1 3 20 Sum of Original Amount 2 14 - 4 5 3 1 5 1 126 12 27 200 L05 Sum of Alloc Amount 21 29 32 27 41 32 28 34 23 52 32 166 517 Sum of Original Amount 168 239 265 219 334 259 228 280 191 429 263 1,364 4,239 L06 Sum of Alloc Amount 6 8 7 6 7 9 16 5 4 6 7 10 91 Sum of Original Amount 61 79 65 63 67 86 158 49 35 58 65 99 886 Gross Plant Sum of Alloc Amount ‐ 1 ‐ 4 4 ‐ ‐ 1 ‐ ‐ ‐ 9 19 Sum of Original Amount 2 8 - 40 37 5 - 6 3 - 1 86 188 Berkshire Hathaway Enerygy Company Sum of Alloc AmountTotal 62 70 70 69 112 72 60 69 57 122 89 296 1,149 Berkshire Hathaway Enerygy Company Sum of Original Amount 637 685 683 688 1,137 707 570 670 575 1,196 899 2,814 11,262 MidAmerican Renewables L01 Sum of Alloc Amount 1 - ‐ ------‐ 1 Sum of Original Amount 11 - 1 ------11 MidAmerican Renewables Sum of Alloc Amount 1 ------1 MidAmerican Renewables Sum of Original Amount 11 - 1 ------11 PacifiCorp L01 Sum of Alloc Amount 6 7 7 7 7 5 7 5 7 4 7 8 77 Sum of Original Amount 73 83 76 79 79 53 84 56 86 50 78 90 886 L02 Sum of Alloc Amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ 2 Sum of Original Amount 2 1 - - - - 1 8 5 - - - 15 L05 Sum of Alloc Amount ‐ 1 ‐ 1 ‐ ‐ ‐ 1 1 ‐ ‐ 1 7 Sum of Original Amount 2 7 4 5 3 3 3 11 9 2 3 5 57 ` Gross Plant Sum of Alloc Amount ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ - Sum of Original Amount - - - - 1 1 ------2 PacifiCorp Sum of Alloc Amount 7 8 7 8 7 5 8 7 9 5 7 8 86 PacifiCorp Sum of Original Amount 77 90 80 85 83 56 88 75 99 52 81 95 960 Total Sum of Alloc Amount 107 118 146 126 205 135 109 122 115 169 172 473 1,994 Total Sum of Original Amount 1,124 1,208 1,504 1,289 2,123 1,371 1,086 1,220 1,186 1,698 1,784 4,590 20,183 Page 288 of316 20‐06XXX; MDR 33E Attach 01 NEVADA POWER COMPANY MDR 33 - Electric Common Product Allocation Rates 2019 (c & d)
1/2019 PRODUCT ALLOCATIONS Total Product to Allocate Accounts Allocated within Product Allocation Factor Account Product Percentages NVP SPPC - Electric SPPCO - Gas SPPCO 215 230 410 420 510 520 610 660 700 215,410,510,610 230,420,520,660 700 200 - Total Regulated Co's 901-901999 - Supervision of Cust. Accts. #1a - Year End Customers CST200 64.50% 24.00% 11.50% 100.00% 64.50% 24.00% 11.50% 35.50% 100.00% 903-903999 - Cust. Records & Collections
200 - Total Regulated Co's 902-902999 - Meter Reading #2 - Year end In Service Meters MTR200 65.20% 23.60% 11.20% 100.00% 65.20% 23.60% 11.20% 34.80% 100.00%
200 - Total Regulated Co's 408100 - Payroll Taxes #7 Composite ratio CMP200 1.10% 0.90% 36.40% 17.40% 6.00% 4.00% 19.70% 8.80% 5.70% 100.00% 63.20% 31.10% 5.70% 36.80% 100.00% 408130 - Property Taxes -yearend customers 426-426999 - Misc Non operating expenses -grossplant(exc. Common,leased) CWIP 920-920999 - A&G Labor -O&M (exc. Payroll, A&G Common, Fuel) 921-921999 - Office Supplies -O & M Payroll 922-922999 - A&G Transferred 923-923999 - Outside Services 930100 - General Advertising 930200 - Misc General
200 - Total Regulated Co's 925-925999 - Injuries & Damages #5 Operating Payroll(exc. A&G common) & PAY200 1.60% 1.20% 35.60% 22.00% 4.80% 8.10% 14.30% 7.30% 5.10% 100.00% 56.30% 38.60% 5.10% 43.70% 100.00% 926010 - Pensions & OPEB Construction Payroll 926020 - Other Benefits 926030 - Emp Ben Transferred 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit
210 - Nevada Power 920-920999 - A&G Labor #7 Composite ratio CMP210 1.80% 57.60% 9.30% 31.30% 100.00% 100.00% 0.00% 0.00% 0.00% 100.00% 921-921999 - Office Supplies -yearend customers 922-922999 - A&G Transferred -grossplant(exc. Common,leased) CWIP 923-923999 - Outside Services -O&M (exc. Payroll, A&G Common, Fuel) 930100 - General Advertising -O & M Payroll 930200 - Misc General 931-931999 - Rents
210 - Nevada Power 403-403999 - Depreciation Exp #5 Operating Payroll(exc. A&G common) & PAY210 2.80% 63.30% 8.50% 25.40% 100.00% 100.00% 0.00% 0.00% 0.00% 100.00% 404 - Amortization Exp 411400 - Amortization of ITC Construction Payroll 925-925999 - Injuries & Damages 926010 - Pensions & OPEB 926020 - Other Benefits 926030 - Emp Ben Transferred 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit
210 - Nevada Power 408130 - Property Taxes #3 Gross Plant(exc. Common-owned or leased) PLA210 0.00% 39.10% 20.40% 40.50% 100.00% 100.00% 0.00% 0.00% 0.00% 100.00% 408120 - Franch/Business/Superfund Taxes and CWIP 924-924999 - Property Insurance
210 - Nevada Power 935-935999 - Maintenance General Plant #2 General/Common Plant less Accts.392/396 PLB210 0.00% 56.10% 12.40% 31.50% 100.00% 100.00% 0.00% 0.00% 0.00% 100.00%
220 Sierra Pacific EG 901-901999 - Supervision of Cust. Accts. #1a - Year End Customers CST220 67.50% 32.50% 100.00% 0.00% 67.50% 32.50% 100.00% 100.00% 903-903999 - Cust. Records & Collections
220 Sierra Pacific EG 902-902999 - Meter Reading #2 - Year end In Service Meters MTR220 67.80% 32.20% 100.00% 0.00% 67.80% 32.20% 100.00% 100.00%
220 Sierra Pacific EG 408100 - Payroll Taxes #7 Composite ratio CMP220 2.30% 47.40% 11.10% 23.50% 15.70% 100.00% 0.00% 84.30% 15.70% 100.00% 100.00% 920-920999 - A&G Labor -yearend customers 921-921999 - Office Supplies -grossplant(exc. Common,leased) CWIP 922-922999 - A&G Transferred -O&M (exc. Payroll, A&G Common, Fuel) 923-923999 - Outside Services -O & M Payroll 930100 - General Advertising 930200 - Misc General 931-931999 - Rents
220 Sierra Pacific EG 403-403999 - Depreciation Exp #5 Operating Payroll(exc. A&G common) & PAY220 2.70% 50.30% 18.50% 16.80% 11.70% 100.00% 0.00% 88.30% 11.70% 100.00% 100.00% 404 - Amortization Exp 411400 - Amortization of ITC Construction Payroll 925-925999 - Injuries & Damages 926010 - Pensions & OPEB 926020 - Other Benefits 926030 - Emp Ben Transferred 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit
220 Sierra Pacific EG 408130 - Property Taxes #3 Gross Plant(exc. Common-owned or leased) PLA220 0.00% 40.10% 21.50% 28.50% 9.90% 100.00% 0.00% 90.10% 9.90% 100.00% 100.00% 408120 - Franch/Business/Superfund Taxes and CWIP 924-924999 - Property Insurance
220 Sierra Pacific EG 935-935999 - Maintenance General Plant #2 General/Common Plant less Accts.392/396 PLB220 0.00% 45.90% 16.70% 28.50% 8.90% 100.00% 0.00% 91.10% 8.90% 100.00% 100.00%
300 Total Electric Company's 901-901999 - Supervision of Cust. Accts. #1 - Year End Customers CST300 72.90% 27.10% 100.00% 72.90% 27.10% 0.00% 27.10% 100.00% 903-903999 - Cust. Records & Collections
300 Total Electric Company's 902-902999 - Meter Reading #2 - Year end In Service Meters MTR300 73.40% 26.60% 100.00% 73.40% 26.60% 0.00% 26.60% 100.00% Page 289 of316
300 Total Electric Company's 408100 - Payroll Taxes #7 Composite ratio CMP300 1.10% 1.00% 39.30% 18.70% 6.20% 4.10% 20.50% 9.10% 100.00% 67.10% 32.90% 0.00% 32.90% 100.00% 408130 - Property Taxes -yearend customers 426-426999 - Misc Non operating expenses -grossplant(exc. Common,leased) CWIP 920-920999 - A&G Labor -O&M (exc. Payroll, A&G Common, Fuel) 921-921999 - Office Supplies -O & M Payroll 922-922999 - A&G Transferred 923-923999 - Outside Services 930100 - General Advertising 930200 - Misc General
300 Total Electric Company's 925-925999 - Injuries & Damages #5 Operating Payroll(exc. A&G common) & PAY300 1.70% 1.30% 37.40% 23.20% 5.10% 8.50% 15.10% 7.70% 100.00% 59.30% 40.70% 0.00% 40.70% 100.00% 20‐06XXX; MDR 33E
926010 - Pensions & OPEB Construction Payroll Attach 01 926020 - Other Benefits 926030 - Emp Ben Transferred 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit
400 Electric Company - Distribution 901-901999 - Supervision of Cust. Accts. #1 - Year End Customers CST300 72.90% 27.10% 100.00% 72.90% 27.10% 0.00% 27.10% 100.00% 903-903999 - Cust. Records & Collections
400 Electric Company - Distribution 902-902999 - Meter Reading #2 - Year end In Service Meters MTR300 73.40% 26.60% 100.00% 73.40% 26.60% 0.00% 26.60% 100.00%
400 Electric Company - Distribution 408100 - Payroll Taxes #7 Composite ratio CMP400 66.40% 33.60% 100.00% 66.40% 33.60% 0.00% 33.60% 100.00% 408130 - Property Taxes -yearend customers 426-426999 - Misc Non operating expenses -grossplant(exc. Common,leased) CWIP 904-924999 -O&M (exc. Payroll, A&G Common, Fuel) 930-999999 -O & M Payroll
400 Electric Company - Distribution 580-598999 - Distribution FERC's #5 Operating Payroll(exc. A&G common) & PAY400 61.80% 38.20% 100.00% 61.80% 38.20% 0.00% 38.20% 100.00% 925-925999 - Injuries & Damages Construction Payroll 926010 - Pensions & OPEB 926020 - Other Benefits 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit
500 Electric Company - Transmission 408100 - Payroll Taxes #7 Composite ratio CMP500 57.20% 42.80% 100.00% 57.20% 42.80% 0.00% 42.80% 100.00% 408130 - Property Taxes -yearend customers 426-426999 - Misc Non operating expenses -grossplant(exc. Common,leased) CWIP 904-924999 -O&M (exc. Payroll, A&G Common, Fuel) 930-999999 -O & M Payroll
500 Electric Company - Transmission 560-574999 - Transmission FERC's #5 Operating Payroll(exc. A&G common) & PAY500 37.30% 62.70% 100.00% 37.30% 62.70% 0.00% 62.70% 100.00% 925-925999 - Injuries & Damages Construction Payroll 926010 - Pensions & OPEB 926020 - Other Benefits 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit
600 Electric Company - Generation 408100 - Payroll Taxes #7 Composite ratio CMP600 69.10% 30.90% 100.00% 69.10% 30.90% 0.00% 30.90% 100.00% 408130 - Property Taxes -yearend customers 426-426999 - Misc Non operating expenses -grossplant(exc. Common,leased) CWIP 904-924999 -O&M (exc. Payroll, A&G Common, Fuel) 930-999999 -O & M Payroll
600 Electric Company - Generation 500-557999 - Generation FERC's #5 Operating Payroll(exc. A&G common) & PAY600 66.10% 33.90% 100.00% 66.10% 33.90% 0.00% 33.90% 100.00% 925-925999 - Injuries & Damages Construction Payroll 926010 - Pensions & OPEB 926020 - Other Benefits 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit Page 290 of316 20‐06XXX; MDR 33E NEVADA POWER COMPANY Attach 01 MDR 33 - Electric Equity Allocation Rates 2019 (c & d)
Year 2019 To Unit Period 12 3 4 5 6 7 8 9 1 011 12
NVPWR 68.4329 68.4329 68.4329 67.62 67.62 67.62 68.5912 68.5912 68.5912 68.5912 69.1888 69.1888 SPPCO 29.7787 29.7787 29.7787 30.6704 30.6704 30.6704 29.808 29.808 29.808 29.808 29.4536 29.4536 SPRES 1.7884 1.7884 1.7884 1.7096 1.7096 1.7096 1.6009 1.6009 1.6009 1.6009 1.3576 1.3576 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Page 291 of316 20‐06XXX; MDR 33E Attach 01 NEVADA POWER COMPANY MDR 33 - Electric BHE Allocations Rates 2019 (c & d)
2019 Corp Allocation % (as of December 31, 2018)
L01 L02 L03 L04 L05 L06 L07 L08 Gross Plant
PPW Holdings LLC Consolidated 25.51% 29.62% 35.31% 0.00% 36.11% 30.40% 0.00% 39.46% 30.71%
MidAmerican Funding:
MCS 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% MEC 18.31% 21.33% 25.46% 58.18% 25.42% 21.40% 39.91% 27.74% 22.91% MCG 0.02% 0.02% 0.03% 0.07% 0.03% 0.03% 0.04% 0.03%
NVE Holdings:
Nevada Power Company Consolidated 8.72% 10.14% 0.00% 0.00% 12.19% 10.26% 0.00% 0.00% 10.30% Sierra Pacific Power Company 4.97% 5.74% 0.00% 0.00% 7.25% 6.11% 0.00% 0.00% 4.74% NVE Insurance Company, Inc 0.01% 0.01% 0.00% 0.00% 0.01% 0.01% 0.00% 0.00% NV Energy, Inc 0.13% 0.14% 0.00% 0.00% 0.21% 0.18% 0.00% 0.00% 0.00%
Northern Powergrid Holdings Consolidated 7.73% 0.00% 0.00% 0.00% 0.00% 9.28% 0.00% 12.05% 8.64%
NNGC Acquisition, LLC Consolidated 4.48% 5.19% 6.19% 14.98% 6.40% 5.39% 9.61% 7.00% 4.89%
KR Holding, LLC Consolidated 1.47% 1.72% 2.06% 4.34% 1.96% 1.65% 3.27% 2.13% 3.00%
AltaLink 5.74% 0.00% 0.00% 0.00% 0.00% 6.54% 0.00% 0.00% 7.02% Page 292 of316 BHE U.S. Transmission Combined 0.39% 0.46% 0.55% 1.03% 0.49% 0.41% 0.88% 0.53% 0.01%
Renewables: 20‐06XXX; MDR 33E Attach 01
Renewables (domestic) ‐ consolidated 6.00% 7.07% 8.48% 16.33% 7.68% 6.46% 13.63% 8.34% 7.36% Renewables, excluding Geothermal 4.82% 5.71% 6.87% 12.18% 5.95% 5.01% 11.15% 6.44% 6.39% Geothermal Consolidated 1.18% 1.36% 1.61% 4.15% 1.73% 1.45% 2.48% 1.90% 0.97% Cordova Energy Consolidated 0.04% 0.04% 0.05% 0.17% 0.06% 0.05% 0.08% 0.07% 0.00% CE Generation Consolidated 1.11% 1.28% 1.52% 3.91% 1.63% 1.37% 2.33% 1.79% 0.97% Other Geothermal 0.03% 0.04% 0.04% 0.07% 0.04% 0.03% 0.07% 0.04%
CalEnergy Philippines Consolidated 0.19% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.26% 0.00%
HomeServices of America, Inc. Consolidated 14.70% 16.64% 19.64% 0.00% 0.00% 0.00% 29.03% 0.00% 0.31%
MidAmerican Energy Services 0.41% 0.47% 0.56% 1.59% 0.64% 0.54% 0.85% 0.70% 0.01%
BHE Corporate Entities 1.22% 1.45% 1.72% 3.48% 1.61% 1.34% 2.78% 1.76% 0.10%
Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Page 293 of316 NV Energy RESPONSE TO INFORMATION REQUEST
DOCKET NO: 20-06XXX REQUEST DATE: 01-01-2020 REQUEST NO: MDR 34E RESPONDER: Morley, Daniel
REQUEST:
Expense allocation from applicant to affiliate. For expenses allocated from the applicant to affiliates, provide in a computer file or files by account and month for the test period: a. Each allocation source. b. The dollar amount subject to allocation. c. An identification of the allocation factor or factors used. d. The value of the allocation factor or factors. e. The dollar amount after allocation.
RESPONSE CONFIDENTIAL (yes or no): No
TOTAL NUMBER OF ATTACHMENTS: One
RESPONSE:
Requested items are included in the attached file:
• Schedule of charges allocated from Nevada Power Company (NVPWR) (a, b & e) • 2019 Product Allocation Summary, Equity Allocation Rates, and Berkshire Hathaway Allocations (c & d). Refer to the response to MDR 35E for an explanation of these allocation factors.
The following abbreviations are used in the attached reports:
• SPPCO: Sierra Pacific Power Company • SPRES: NV Energy, Inc. • HSOA: Home Services • KRGT: Kern River Gas • MEC: MidAmerican Energy Company • MEHC: Berkshire Hathaway Energy Company
Page 294 of 316 • MRE: BHE Renewables LLC • NNG: Northern Natural Gas • PPW: PacifiCorp • ALOO – Allocation Journal Entry • AP – Accounts Payable Journal Entry • EXP – Expense Journal Entry • ONL – Online Journal Entry • PAY – Payroll Journal Entry • PO – PO Receipt (P-Cards) Journal Entry • INV – Inventory Journal Entry • BI – Billing Journal Entry
Page 295 of 316 20‐06XXX; MDR 34E Attach 01
Allocated Charges from Nevada Power Company MDR 34 - Electric (a, b & e) Test Period Ended December 2019 (In Thousands)
TO: SPPCO 2019 Account Source Data January February March April May June July August September October November December Grand Total 500000 ALOO Sum of Alloc Amt 2 1 1 1 1 1 1 - 2 2 - - 12 Sum of Original amount 5 3 4 2 4 3 4 - 5 5 1 - 36 ONL Sum of Alloc Amt - - - (1) - - - - 1 (1) - 1 - Sum of Original amount 1 - 1 (2) - - 1 (1) 2 (3) - - (1) PAY Sum of Alloc Amt 3 3 3 4 3 3 2 1 3 5 3 - 33 Sum of Original amount 8 8 8 12 8 8 7 3 7 13 8 7 97 505000 AP Sum of Alloc Amt ------Sum of Original amount ------1 1 506000 ALOO Sum of Alloc Amt - (1) 1 1 - 1 1 - 1 - 1 2 7 Sum of Original amount 1 (2) 4 2 1 3 4 1 4 (1) 3 1 21 ONL Sum of Alloc Amt - - 1 ------(1) - - - Sum of Original amount - (1) 2 (1) - 1 1 (1) 1 (3) - - (1) PAY Sum of Alloc Amt 1 - 2 4 1 2 3 2 3 2 3 3 26 Sum of Original amount 4 - 5 12 4 7 8 5 8 5 8 10 76 546000 ALOO Sum of Alloc Amt 8 5 8 - 6 6 6 7 4 5 - 2 57 Sum of Original amount 25 16 25 - 18 17 19 20 10 14 - 5 169 AP Sum of Alloc Amt ------Sum of Original amount ------1 1 EXP Sum of Alloc Amt - - 1 - 1 - - 1 - - - - 3 Sum of Original amount - 1 2 - 2 - - 2 - - 1 - 8 ONL Sum of Alloc Amt 3 - 2 (5) 1 1 1 2 - (5) - (2) (2) Sum of Original amount 7 1 6 (15) 2 2 4 5 (1) (16) - (1) (6) PAY Sum of Alloc Amt 16 16 18 22 16 16 14 15 14 19 13 11 190 Sum of Original amount 46 47 54 64 46 47 42 46 41 57 37 33 560 548000 ALOO Sum of Alloc Amt 1 - 2 (1) - 1 - 1 - 2 - 1 7 Sum of Original amount 2 1 6 (2) 1 3 (1) 2 - 6 1 2 21 EXP Sum of Alloc Amt - - - - 1 - 1 - - - - - 2 Sum of Original amount - - - - 2 - 2 1 - - - 1 6 ONL Sum of Alloc Amt - - 1 (1) ------Sum of Original amount - - 2 (3) - 1 (1) 1 - (1) - - (1) PAY Sum of Alloc Amt 2 2 3 2 1 2 1 1 1 4 4 2 25 Sum of Original amount 5 5 10 6 3 7 2 4 2 12 10 9 75 549000 ALOO Sum of Alloc Amt 2 3 1 - 1 1 2 1 1 1 1 1 15 Sum of Original amount 6 8 3 1 4 4 5 4 3 4 2 2 46 AP Sum of Alloc Amt 1 ------5 6 Sum of Original amount 4 - 1 ------13 18 EXP Sum of Alloc Amt ------Sum of Original amount ------ONL Sum of Alloc Amt 1 1 - (1) 32 (3) (54) 54 - 6 (14) (9) 13 Page 296 of316 Sum of Original amount 2 2 (1) (3) 94 (10) (158) 160 - 16 (41) (24) 37 PAY Sum of Alloc Amt 4 5 4 6 4 4 4 4 4 5 5 3 52 Sum of Original amount 10 16 11 16 10 10 11 11 11 15 14 17 152 553000 AP Sum of Alloc Amt - - - - - 3 - - 6 17 - - 26 Sum of Original amount - - - - - 8 - - 18 50 - - 76 560000 ALOO Sum of Alloc Amt - - - - 1 ------1 20‐06XXX; MDR 34E Attach 01
Sum of Original amount - - - - 2 (1) - - - - - 1 2 ONL Sum of Alloc Amt ------Sum of Original amount - - - - 1 (1) ------PAY Sum of Alloc Amt - - - - 2 ------2 4 Sum of Original amount - - - - 4 ------2 6 561200 ALOO Sum of Alloc Amt 11 5 9 2 8 8 9 10 8 8 - 5 83 Sum of Original amount 18 8 15 3 13 13 14 17 13 13 (1) 6 132 AP Sum of Alloc Amt ------Sum of Original amount ------EXP Sum of Alloc Amt - - - - - 1 - - - - - 1 2 Sum of Original amount - 1 - - - 1 - - - - - 1 3 ONL Sum of Alloc Amt 4 - 2 (6) 1 1 2 3 1 (10) - - (2) Sum of Original amount 6 - 3 (9) 2 1 3 4 1 (15) - - (4) PAY Sum of Alloc Amt 21 19 21 31 23 23 21 23 24 35 22 23 286 Sum of Original amount 33 31 33 50 37 36 33 37 39 55 34 38 456 562000 AP Sum of Alloc Amt - - - 2 - - - 1 - 1 1 - 5 Sum of Original amount - - - 4 - - - 1 1 1 1 - 8 EXP Sum of Alloc Amt 1 ------1 Sum of Original amount 1 ------1 2 563000 ALOO Sum of Alloc Amt 3 6 6 1 4 4 7 7 3 6 - 1 48 Sum of Original amount 5 10 9 2 7 7 11 11 5 10 - - 77 BI Sum of Alloc Amt ------(2) - (2) Sum of Original amount ------(3) - (3) EXP Sum of Alloc Amt 1 - - - - 2 - - 2 2 - 2 9 Sum of Original amount 2 1 - - - 3 - - 4 3 - 1 14 ONL Sum of Alloc Amt 1 2 1 (4) - - 2 2 (1) (5) - - (2) Sum of Original amount 1 3 2 (6) 1 1 3 3 (1) (9) - (1) (3) PAY Sum of Alloc Amt 8 14 14 19 12 12 14 16 14 22 14 9 168 Sum of Original amount 13 22 22 31 19 19 22 25 22 35 22 16 268 566000 ALOO Sum of Alloc Amt 5 2 3 2 3 3 4 3 3 4 1 3 36 Sum of Original amount 8 4 5 4 6 5 7 5 5 7 1 - 57 AP Sum of Alloc Amt 28 44 34 27 35 33 28 37 41 38 36 41 422 Sum of Original amount 44 70 54 43 57 52 44 59 66 60 57 67 673 ONL Sum of Alloc Amt 1 - - (2) - - 1 - - (3) - 12 9 Sum of Original amount 2 - - (3) 1 - 2 - 1 (5) - 16 14 PAY Sum of Alloc Amt 9 7 7 11 8 7 7 7 7 12 8 7 97 Sum of Original amount 15 12 11 18 12 11 12 11 12 19 12 10 155 571000 AP Sum of Alloc Amt 17 2 14 22 12 16 11 4 7 3 2 5 115 Sum of Original amount 27 3 22 35 19 25 18 7 12 5 4 6 183 580000 EXP Sum of Alloc Amt - - 1 - - - - 1 - - - 1 3 Sum of Original amount 1 - 2 1 1 - 1 2 1 - - (1) 8 586000 ALOO Sum of Alloc Amt - - - - - 1 1 1 1 - - - 4 Sum of Original amount - - - - - 3 2 2 1 1 - 2 11 ONL Sum of Alloc Amt ------(1) - 3 2 Sum of Original amount - - - - - 1 1 1 - (2) - 5 6 PAY Sum of Alloc Amt - - - - - 2 2 2 2 2 1 2 13 Sum of Original amount - - - - - 5 5 5 5 6 4 5 35 588000 AP Sum of Alloc Amt 142 (96) - 5 1 1 17 3 1 - 2 - 76 Page 297 of316 Sum of Original amount 371 (251) - 13 3 3 45 7 4 - 5 (1) 199 EXP Sum of Alloc Amt ------Sum of Original amount - 1 ------1 901000 ALOO Sum of Alloc Amt 7 6 3 - 5 4 4 6 2 7 - 1 45 Sum of Original amount 40 31 18 - 26 20 23 32 12 42 3 7 254 AP Sum of Alloc Amt 6 ------8 6 20 20‐06XXX; MDR 34E Attach 01
Sum of Original amount 33 ------44 34 111 EXP Sum of Alloc Amt ------1 1 Sum of Original amount - - - - - 2 - - - 2 - - 4 ONL Sum of Alloc Amt 2 1 (16) (3) 1 - 1 2 (1) (4) - (1) (18) Sum of Original amount 12 4 (90) (19) 4 1 5 9 (3) (23) - 1 (99) PAY Sum of Alloc Amt 14 16 12 15 12 11 10 12 10 21 14 11 158 Sum of Original amount 78 88 66 82 69 61 55 67 57 118 81 66 888 902000 AP Sum of Alloc Amt - - 1 ------1 Sum of Original amount - - 8 ------8 903000 ALOO Sum of Alloc Amt 4 3 4 1 3 3 4 4 3 2 (1) - 30 Sum of Original amount 21 17 22 5 16 16 20 21 17 11 (4) 5 167 AP Sum of Alloc Amt 1 2 1 6 138 (96) 9 4 2 5 - 2 74 Sum of Original amount 8 10 8 33 776 (539) 48 21 10 26 1 16 418 EXP Sum of Alloc Amt - - 1 - 1 - - - 1 1 - 1 5 Sum of Original amount - 1 4 3 5 2 2 2 3 4 1 - 27 ONL Sum of Alloc Amt 1 1 1 (2) (111) 112 1 2 5 (8) - 4 6 Sum of Original amount 5 3 5 (13) (627) 633 6 9 26 (43) - 29 33 PAY Sum of Alloc Amt 7 8 9 12 8 8 7 8 8 10 5 5 95 Sum of Original amount 41 46 49 69 43 43 42 46 48 57 28 25 537 908000 AP Sum of Alloc Amt ------Sum of Original amount ------EXP Sum of Alloc Amt ------Sum of Original amount ------912000 EXP Sum of Alloc Amt ------1 - - - 1 Sum of Original amount ------2 - - - 2 920000 ALOO Sum of Alloc Amt 56 48 61 30 57 49 60 66 48 75 6 19 575 Sum of Original amount 753 650 821 424 760 664 802 879 655 1,051 85 247 7,791 ONL Sum of Alloc Amt 16 6 30 (39) 6 4 16 16 4 (63) - - (4) Sum of Original amount 212 87 412 (525) 87 52 209 207 58 (858) - - (59) PAY Sum of Alloc Amt 123 140 150 240 164 149 144 156 167 253 200 148 2,034 Sum of Original amount 1,671 1,908 2,035 3,240 2,203 2,015 1,941 2,096 2,295 3,450 2,706 2,027 27,587 921000 ALOO Sum of Alloc Amt 5 6 6 10 7 6 6 7 5 8 5 4 75 Sum of Original amount 71 85 89 149 95 79 89 96 79 124 71 56 1,083 AP Sum of Alloc Amt (89) 106 51 121 383 (166) 66 21 126 65 59 185 928 Sum of Original amount (1,303) 1,395 651 1,651 5,109 (2,298) 898 177 1,663 890 754 2,434 12,021 EXP Sum of Alloc Amt 1 5 8 4 5 6 2 5 3 6 3 5 53 Sum of Original amount 14 72 105 57 72 88 27 68 34 82 42 54 715 INV Sum of Alloc Amt ------Sum of Original amount ------ONL Sum of Alloc Amt 251 31 51 47 (151) 268 4 (63) (51) (15) 44 14 430 Sum of Original amount 3,505 421 736 636 (2,055) 3,675 60 (853) (680) (167) 609 231 6,118 922000 ALOO Sum of Alloc Amt ------Sum of Original amount ------2 3 1 6 PAY Sum of Alloc Amt ------1 - 1 Sum of Original amount ------2 7 9 18 923000 AP Sum of Alloc Amt 1 - 2 2 4 3 2 2 3 1 26 15 61 Sum of Original amount 17 4 30 29 64 49 35 38 35 10 321 187 819 EXP Sum of Alloc Amt ------Page 298 of316 Sum of Original amount ------3 - - - - - 3 ONL Sum of Alloc Amt 2 (1) (5) 2 1 - 4 (3) - - - (2) (2) Sum of Original amount 32 (12) (71) 26 7 (3) 49 (48) (2) 2 - (1) (21) 923999 ALOO Sum of Alloc Amt 1 1 1 2 1 1 1 1 1 1 1 1 13 Sum of Original amount 22 18 24 30 18 21 20 22 20 12 6 15 228 925000 ALOO Sum of Alloc Amt 2 1 1 - 1 1 1 1 1 1 - 2 12 20‐06XXX; MDR 34E Attach 01
Sum of Original amount 22 10 15 3 14 10 16 17 8 15 3 (1) 132 EXP Sum of Alloc Amt 1 - 1 - 1 1 1 1 - 1 - - 7 Sum of Original amount 7 4 6 - 15 9 13 9 - 8 - 14 85 ONL Sum of Alloc Amt 1 - - (1) - - - - - (1) - 1 - Sum of Original amount 7 - 3 (9) 2 - 4 4 (2) (12) - - (3) PAY Sum of Alloc Amt 3 3 3 4 3 3 3 3 3 4 3 2 37 Sum of Original amount 36 33 34 47 36 30 32 35 30 49 35 24 421 926010 ALOO Sum of Alloc Amt 16 22 22 34 24 22 22 23 23 37 24 9 278 Sum of Original amount 148 198 206 317 217 204 195 213 216 345 225 70 2,554 926020 ALOO Sum of Alloc Amt 32 75 78 120 82 78 76 80 81 129 83 53 967 Sum of Original amount 284 678 706 1,091 746 711 678 737 751 1,222 794 517 8,915 928000 ALOO Sum of Alloc Amt ------1 - - - - - 1 Sum of Original amount - - - - - 1 2 1 (1) - - (1) 2 AP Sum of Alloc Amt ------Sum of Original amount ------EXP Sum of Alloc Amt 1 2 1 2 1 2 2 1 2 1 - 2 17 Sum of Original amount 2 3 2 3 2 3 3 2 2 2 - 3 27 ONL Sum of Alloc Amt ------2 2 Sum of Original amount ------1 - (1) - - 3 3 PAY Sum of Alloc Amt ------1 1 - - - - 2 Sum of Original amount - - - - - 1 3 2 - - - - 6 930200 ALOO Sum of Alloc Amt ------Sum of Original amount - - - - 1 - - - 1 - - 1 3 AP Sum of Alloc Amt ------Sum of Original amount - - 3 - 2 ------1 6 ONL Sum of Alloc Amt ------Sum of Original amount ------(5) - - (5) PAY Sum of Alloc Amt ------1 1 Sum of Original amount - - - - 1 1 - - 1 2 1 1 7 Total Sum of Alloc Amt 761 522 637 748 824 621 556 565 600 712 582 628 7,756 Total Sum of Original amount 6,411 5,774 6,218 7,604 8,092 5,846 5,454 4,369 5,636 6,777 5,996 6,326 74,503 Page 299 of316 20‐06XXX; MDR 34E Attach 01
Allocated Charges from Nevada Power Company MDR 34 - Electric (a, b & e) Test Period Ended December 2019 (In Thousands)
TO: SPRES 2019 Account Source Data January February March April May June July August September October November December Grand Total 920000 ALOO Sum of Alloc Amt (2) 19 10 (27) 4 2 12 6 10 (18) (15) - 1 Sum of Original amount 120 67 123 (235) 60 42 140 75 123 (133) (143) (7) 232 ONL Sum of Alloc Amt (5) 3 ------(1) - - (3) Sum of Original amount 7 4 8 (21) 3 2 9 4 6 (32) - (1) (11) PAY Sum of Alloc Amt (41) 47 1 2 1 1 1 1 2 2 1 2 20 Sum of Original amount 62 73 78 120 78 71 74 70 108 131 73 53 991 921000 ALOO Sum of Alloc Amt - 1 ------1 2 Sum of Original amount 7 8 9 14 9 8 9 8 10 14 7 8 111 AP Sum of Alloc Amt ------1 1 Sum of Original amount 15 3 5 11 6 9 4 3 10 10 6 23 105 EXP Sum of Alloc Amt ------Sum of Original amount - 3 5 3 2 3 - 1 - 2 - 1 20 INV Sum of Alloc Amt ------Sum of Original amount ------ONL Sum of Alloc Amt (1) - 1 - - 1 - - 38 (37) - - 2 Sum of Original amount 45 - 47 - 4 46 1 - 385 (338) 8 38 236 923000 AP Sum of Alloc Amt ------1 1 Sum of Original amount - - - - 9 6 4 5 2 2 3 3 34 926010 ALOO Sum of Alloc Amt (3) 4 ------1 2 Sum of Original amount 4 6 6 10 6 6 6 6 7 11 6 2 76 926020 ALOO Sum of Alloc Amt (6) 13 2 1 1 1 1 1 1 - - 15 Sum of Original amount 9 21 23 35 22 21 20 19 23 38 22 10 263 Total Sum of Alloc Amt (58) 87 14 (24) 6 5 14 8 51 (54) (14) 6 41 Total Sum of Original amount 269 185 304 (63) 199 214 267 191 674 (295) (18) 130 2,057 Page 300 of316 20‐06XXX; MDR 34E Attach 01
Allocated Charges from Nevada Power Company MDR 34 - Electric (a, b & e) Test Period Ended December 2019 (In Thousands)
TO: HSOA 2019 Account Data January February March April May June July August September October November December Grand Total 923998/923999 Sum of Alloc Amt ‐ ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1 Sum of Orignial amount 22 18 24 30 18 21 20 22 20 12 6 15 228 Page 301 of316 20‐06XXX; MDR 34E Attach 01
Allocated Charges from Nevada Power Company MDR 34 - Electric (a, b & e) Test Period Ended December 2019 (In Thousands)
TO: KRGT 2019 Account Data January February March April May June July August September October November December Grand Total 923998/923999 Sum of Alloc Amt 1 ‐ 1 1 1 1 1 1 1 ‐ ‐ ‐ 8 Sum of Orignial amount 22 18 24 30 18 21 20 22 20 12 6 15 228 Page 302 of316 20‐06XXX; MDR 34E Attach 01
Allocated Charges from Nevada Power Company MDR 34 - Electric (a, b & e) Test Period Ended December 2019 (In Thousands)
TO: MEC 2019 Account Data January February March April May June July August September October November December Grand Total 923998/923999 Sum of Alloc Amt 6 5 6 8 5 6 5 6 6 3 2 4 62 Sum of Orignial amount 22 18 24 30 18 21 20 22 20 12 6 15 228 Page 303 of316 20‐06XXX; MDR 34E Attach 01
Allocated Charges from Nevada Power Company MDR 34 - Electric (a, b & e) Test Period Ended December 2019 (In Thousands)
TO: MEHC 2019 Account Data January February March April May June July August September October November December Grand Total 923998/923999 Sum of Alloc Amt 4 3 4 6 3 4 4 4 4 2 1 3 42 Sum of Orignial amount 22 18 24 30 18 21 20 22 20 12 6 15 228 Page 304 of316 20‐06XXX; MDR 34E Attach 01
Allocated Charges from Nevada Power Company MDR 34 - Electric (a, b & e) Test Period Ended December 2019 (In Thousands)
TO: MRE 2019 Account Data January February March April May June July August September October November December Grand Total 923998/923999 Sum of Alloc Amt 2 1 2 3 1 2 2 2 2 1 1 1 20 Sum of Orignial amount 22 18 24 30 18 21 20 22 20 12 6 15 228 Page 305 of316 20‐06XXX; MDR 34E Attach 01
Allocated Charges from Nevada Power Company MDR 34 - Electric (a, b & e) Test Period Ended December 2019 (In Thousands)
TO: NNG 2019 Account Data January February March April May June July August September October November December Grand Total 923998/923999 Sum of Alloc Amt 1 1 1 2 1 1 1 1 1 1 1 1 13 Sum of Orignial amount 22 18 24 30 18 21 20 22 20 12 6 15 228 Page 306 of316 20‐06XXX; MDR 34E Attach 01 Allocated Charges from Nevada Power Company MDR 34 - Electric (a, b & e) Test Period Ended December 2019 (In Thousands)
TO: PPW 2019 Account Data January February March April May June July August September October November December Grand Total 923998/923999 Sum of Alloc Amt 8 6 9 11 7 8 7 8 7 4 3 5 83 Sum of Orignial amount 22 18 24 30 18 21 20 22 20 12 6 15 228 Page 307 of316 20‐06XXX; MDR 34E Attach 01 Equity Allocation Rates 2019 MDR 34 - Electric (c & d)
Year 2019 To Unit Period 12 3 4 5 6 7 8 9 1 011 12
NVPWR 68.4329 68.4329 68.4329 67.62 67.62 67.62 68.5912 68.5912 68.5912 68.5912 69.1888 69.1888 SPPCO 29.7787 29.7787 29.7787 30.6704 30.6704 30.6704 29.808 29.808 29.808 29.808 29.4536 29.4536 SPRES 1.7884 1.7884 1.7884 1.7096 1.7096 1.7096 1.6009 1.6009 1.6009 1.6009 1.3576 1.3576 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Page 308 of316 20‐06XXX; MDR 34E Attach 01
1/2019 PRODUCT ALLOCATIONS Total Product to Allocate Accounts Allocated within Produc Allocation Facto Account Product Percentages NVP SPPC - Electric SPPCO - Gas SPPCO 215 230 410 420 510 520 610 660 700 215,410,510,610 230,420,520,660 700 200 - Total Regulated Co's 901-901999 - Supervision of Cust. Accts. #1a - Year End Customers CST200 64.50% 24.00% 11.50% 100.00% 64.50% 24.00% 11.50% 35.50% 903-903999 - Cust. Records & Collections
200 - Total Regulated Co's 902-902999 - Meter Reading #2 - Year end In Service Meters MTR200 65.20% 23.60% 11.20% 100.00% 65.20% 23.60% 11.20% 34.80%
200 - Total Regulated Co's 408100 - Payroll Taxes #7 Composite ratio CMP200 1.10% 0.90% 36.40% 17.40% 6.00% 4.00% 19.70% 8.80% 5.70% 100.00% 63.20% 31.10% 5.70% 36.80% 408130 - Property Taxes -yearend customers 426-426999 - Misc Non operating expenses -grossplant(exc. Common,leased) CWIP 920-920999 - A&G Labor -O&M (exc. Payroll, A&G Common, Fuel) 921-921999 - Office Supplies -O & M Payroll 922-922999 - A&G Transferred 923-923999 - Outside Services 930100 - General Advertising 930200 - Misc General
200 - Total Regulated Co's 925-925999 - Injuries & Damages #5 Operating Payroll(exc. A&G common) & PAY200 1.60% 1.20% 35.60% 22.00% 4.80% 8.10% 14.30% 7.30% 5.10% 100.00% 56.30% 38.60% 5.10% 43.70% 926010 - Pensions & OPEB Construction Payroll 926020 - Other Benefits 926030 - Emp Ben Transferred 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit
210 - Nevada Power 920-920999 - A&G Labor #7 Composite ratio CMP210 1.80% 57.60% 9.30% 31.30% 100.00% 100.00% 0.00% 0.00% 0.00% 921-921999 - Office Supplies -yearend customers 922-922999 - A&G Transferred -grossplant(exc. Common,leased) CWIP 923-923999 - Outside Services -O&M (exc. Payroll, A&G Common, Fuel) 930100 - General Advertising -O & M Payroll 930200 - Misc General 931-931999 - Rents
210 - Nevada Power 403-403999 - Depreciation Exp #5 Operating Payroll(exc. A&G common) & PAY210 2.80% 63.30% 8.50% 25.40% 100.00% 100.00% 0.00% 0.00% 0.00% 404 - Amortization Exp 411400 - Amortization of ITC Construction Payroll 925-925999 - Injuries & Damages 926010 - Pensions & OPEB 926020 - Other Benefits 926030 - Emp Ben Transferred 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit
210 - Nevada Power 408130 - Property Taxes #3 Gross Plant(exc. Common-owned or leased) PLA210 0.00% 39.10% 20.40% 40.50% 100.00% 100.00% 0.00% 0.00% 0.00% 408120 - Franch/Business/Superfund Taxes and CWIP 924-924999 - Property Insurance
210 - Nevada Power 935-935999 - Maintenance General Plant #2 General/Common Plant less Accts.392/396 PLB210 0.00% 56.10% 12.40% 31.50% 100.00% 100.00% 0.00% 0.00% 0.00% Page 309 of316 20‐06XXX; MDR 34E Attach 01
1/2019 PRODUCT ALLOCATIONS Total Product to Allocate Accounts Allocated within Produc Allocation Facto Account Product Percentages NVP SPPC - Electric SPPCO - Gas SPPCO 215 230 410 420 510 520 610 660 700 215,410,510,610 230,420,520,660 700 Page 310 of316 20‐06XXX; MDR 34E Attach 01
1/2019 PRODUCT ALLOCATIONS Total Product to Allocate Accounts Allocated within Produc Allocation Facto Account Product Percentages NVP SPPC - Electric SPPCO - Gas SPPCO 215 230 410 420 510 520 610 660 700 215,410,510,610 230,420,520,660 700 220 Sierra Pacific EG 901-901999 - Supervision of Cust. Accts. #1a - Year End Customers CST220 67.50% 32.50% 100.00% 0.00% 67.50% 32.50% 100.00% 903-903999 - Cust. Records & Collections
220 Sierra Pacific EG 902-902999 - Meter Reading #2 - Year end In Service Meters MTR220 67.80% 32.20% 100.00% 0.00% 67.80% 32.20% 100.00%
220 Sierra Pacific EG 408100 - Payroll Taxes #7 Composite ratio CMP220 2.30% 47.40% 11.10% 23.50% 15.70% 100.00% 0.00% 84.30% 15.70% 100.00% 920-920999 - A&G Labor -yearend customers 921-921999 - Office Supplies -grossplant(exc. Common,leased) CWIP 922-922999 - A&G Transferred -O&M (exc. Payroll, A&G Common, Fuel) 923-923999 - Outside Services -O & M Payroll 930100 - General Advertising 930200 - Misc General 931-931999 - Rents
220 Sierra Pacific EG 403-403999 - Depreciation Exp #5 Operating Payroll(exc. A&G common) & PAY220 2.70% 50.30% 18.50% 16.80% 11.70% 100.00% 0.00% 88.30% 11.70% 100.00% 404 - Amortization Exp 411400 - Amortization of ITC Construction Payroll 925-925999 - Injuries & Damages 926010 - Pensions & OPEB 926020 - Other Benefits 926030 - Emp Ben Transferred 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit
220 Sierra Pacific EG 408130 - Property Taxes #3 Gross Plant(exc. Common-owned or leased) PLA220 0.00% 40.10% 21.50% 28.50% 9.90% 100.00% 0.00% 90.10% 9.90% 100.00% 408120 - Franch/Business/Superfund Taxes and CWIP 924-924999 - Property Insurance
220 Sierra Pacific EG 935-935999 - Maintenance General Plant #2 General/Common Plant less Accts.392/396 PLB220 0.00% 45.90% 16.70% 28.50% 8.90% 100.00% 0.00% 91.10% 8.90% 100.00% Page 311 of316 20‐06XXX; MDR 34E Attach 01
1/2019 PRODUCT ALLOCATIONS Total Product to Allocate Accounts Allocated within Produc Allocation Facto Account Product Percentages NVP SPPC - Electric SPPCO - Gas SPPCO 215 230 410 420 510 520 610 660 700 215,410,510,610 230,420,520,660 700
300 Total Electric Company's 901-901999 - Supervision of Cust. Accts. #1 - Year End Customers CST300 72.90% 27.10% 100.00% 72.90% 27.10% 0.00% 27.10% 903-903999 - Cust. Records & Collections
300 Total Electric Company's 902-902999 - Meter Reading #2 - Year end In Service Meters MTR300 73.40% 26.60% 100.00% 73.40% 26.60% 0.00% 26.60%
300 Total Electric Company's 408100 - Payroll Taxes #7 Composite ratio CMP300 1.10% 1.00% 39.30% 18.70% 6.20% 4.10% 20.50% 9.10% 100.00% 67.10% 32.90% 0.00% 32.90% 408130 - Property Taxes -yearend customers 426-426999 - Misc Non operating expenses -grossplant(exc. Common,leased) CWIP 920-920999 - A&G Labor -O&M (exc. Payroll, A&G Common, Fuel) 921-921999 - Office Supplies -O & M Payroll 922-922999 - A&G Transferred 923-923999 - Outside Services 930100 - General Advertising 930200 - Misc General
300 Total Electric Company's 925-925999 - Injuries & Damages #5 Operating Payroll(exc. A&G common) & PAY300 1.70% 1.30% 37.40% 23.20% 5.10% 8.50% 15.10% 7.70% 100.00% 59.30% 40.70% 0.00% 40.70% 926010 - Pensions & OPEB Construction Payroll 926020 - Other Benefits 926030 - Emp Ben Transferred 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit Page 312 of316 20‐06XXX; MDR 34E Attach 01
1/2019 PRODUCT ALLOCATIONS Total Product to Allocate Accounts Allocated within Produc Allocation Facto Account Product Percentages NVP SPPC - Electric SPPCO - Gas SPPCO 215 230 410 420 510 520 610 660 700 215,410,510,610 230,420,520,660 700
400 Electric Company - Distribution 901-901999 - Supervision of Cust. Accts. #1 - Year End Customers CST300 72.90% 27.10% 100.00% 72.90% 27.10% 0.00% 27.10% 903-903999 - Cust. Records & Collections
400 Electric Company - Distribution 902-902999 - Meter Reading #2 - Year end In Service Meters MTR300 73.40% 26.60% 100.00% 73.40% 26.60% 0.00% 26.60%
400 Electric Company - Distribution 408100 - Payroll Taxes #7 Composite ratio CMP400 66.40% 33.60% 100.00% 66.40% 33.60% 0.00% 33.60% 408130 - Property Taxes -yearend customers 426-426999 - Misc Non operating expenses -grossplant(exc. Common,leased) CWIP 904-924999 -O&M (exc. Payroll, A&G Common, Fuel) 930-999999 -O & M Payroll
400 Electric Company - Distribution 580-598999 - Distribution FERC's #5 Operating Payroll(exc. A&G common) & PAY400 61.80% 38.20% 100.00% 61.80% 38.20% 0.00% 38.20% 925-925999 - Injuries & Damages Construction Payroll 926010 - Pensions & OPEB 926020 - Other Benefits 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit
500 Electric Company - Transmission 408100 - Payroll Taxes #7 Composite ratio CMP500 57.20% 42.80% 100.00% 57.20% 42.80% 0.00% 42.80% 408130 - Property Taxes -yearend customers 426-426999 - Misc Non operating expenses -grossplant(exc. Common,leased) CWIP 904-924999 -O&M (exc. Payroll, A&G Common, Fuel) 930-999999 -O & M Payroll
500 Electric Company - Transmission 560-574999 - Transmission FERC's #5 Operating Payroll(exc. A&G common) & PAY500 37.30% 62.70% 100.00% 37.30% 62.70% 0.00% 62.70% 925-925999 - Injuries & Damages Construction Payroll 926010 - Pensions & OPEB 926020 - Other Benefits 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit Page 313 of316 20‐06XXX; MDR 34E Attach 01
1/2019 PRODUCT ALLOCATIONS Total Product to Allocate Accounts Allocated within Produc Allocation Facto Account Product Percentages NVP SPPC - Electric SPPCO - Gas SPPCO 215 230 410 420 510 520 610 660 700 215,410,510,610 230,420,520,660 700
600 Electric Company - Generation 408100 - Payroll Taxes #7 Composite ratio CMP600 69.10% 30.90% 100.00% 69.10% 30.90% 0.00% 30.90% 408130 - Property Taxes -yearend customers 426-426999 - Misc Non operating expenses -grossplant(exc. Common,leased) CWIP 904-924999 -O&M (exc. Payroll, A&G Common, Fuel) 930-999999 -O & M Payroll
600 Electric Company - Generation 500-557999 - Generation FERC's #5 Operating Payroll(exc. A&G common) & PAY600 66.10% 33.90% 100.00% 66.10% 33.90% 0.00% 33.90% 925-925999 - Injuries & Damages Construction Payroll 926010 - Pensions & OPEB 926020 - Other Benefits 928-928999 - Regulatory Commission 929-929999 - Duplicate charges credit Page 314 of316 20‐06XXX; MDR 34E Attach 01 BHE Allocations Rates 2019 (c & d) MDR 34 - Electric (c & d)
2019 Corp Allocation % (as of December 31, 2018)
L01 L02 L03 L04 L05 L06 L07 L08 Gross Plant
PPW Holdings LLC Consolidated 25.51% 29.62% 35.31% 0.00% 36.11% 30.40% 0.00% 39.46% 30.71%
MidAmerican Funding:
MCS 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% MEC 18.31% 21.33% 25.46% 58.18% 25.42% 21.40% 39.91% 27.74% 22.91% MCG 0.02% 0.02% 0.03% 0.07% 0.03% 0.03% 0.04% 0.03%
NVE Holdings:
Nevada Power Company Consolidated 8.72% 10.14% 0.00% 0.00% 12.19% 10.26% 0.00% 0.00% 10.30% Sierra Pacific Power Company 4.97% 5.74% 0.00% 0.00% 7.25% 6.11% 0.00% 0.00% 4.74% NVE Insurance Company, Inc 0.01% 0.01% 0.00% 0.00% 0.01% 0.01% 0.00% 0.00% NV Energy, Inc 0.13% 0.14% 0.00% 0.00% 0.21% 0.18% 0.00% 0.00% 0.00%
Northern Powergrid Holdings Consolidated 7.73% 0.00% 0.00% 0.00% 0.00% 9.28% 0.00% 12.05% 8.64%
NNGC Acquisition, LLC Consolidated 4.48% 5.19% 6.19% 14.98% 6.40% 5.39% 9.61% 7.00% 4.89%
KR Holding, LLC Consolidated 1.47% 1.72% 2.06% 4.34% 1.96% 1.65% 3.27% 2.13% 3.00%
AltaLink 5.74% 0.00% 0.00% 0.00% 0.00% 6.54% 0.00% 0.00% 7.02%
BHE U.S. Transmission Combined 0.39% 0.46% 0.55% 1.03% 0.49% 0.41% 0.88% 0.53% 0.01% Page 315 of316
Renewables:
Renewables (domestic) ‐ consolidated 6.00% 7.07% 8.48% 16.33% 7.68% 6.46% 13.63% 8.34% 7.36% 20‐06XXX; MDR 34E Attach 01 Renewables, excluding Geothermal 4.82% 5.71% 6.87% 12.18% 5.95% 5.01% 11.15% 6.44% 6.39% Geothermal Consolidated 1.18% 1.36% 1.61% 4.15% 1.73% 1.45% 2.48% 1.90% 0.97% Cordova Energy Consolidated 0.04% 0.04% 0.05% 0.17% 0.06% 0.05% 0.08% 0.07% 0.00% CE Generation Consolidated 1.11% 1.28% 1.52% 3.91% 1.63% 1.37% 2.33% 1.79% 0.97% Other Geothermal 0.03% 0.04% 0.04% 0.07% 0.04% 0.03% 0.07% 0.04%
CalEnergy Philippines Consolidated 0.19% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.26% 0.00%
HomeServices of America, Inc. Consolidated 14.70% 16.64% 19.64% 0.00% 0.00% 0.00% 29.03% 0.00% 0.31%
MidAmerican Energy Services 0.41% 0.47% 0.56% 1.59% 0.64% 0.54% 0.85% 0.70% 0.01%
BHE Corporate Entities 1.22% 1.45% 1.72% 3.48% 1.61% 1.34% 2.78% 1.76% 0.10%
Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Page 316 of316