Exhibit No. TJH-2 Docket UE-_____ Witness: Timothy J. Hemstreet

BEFORE THE WASHINGTON UTILITIES AND TRANSPORTATION COMMISSION

In the Matter of the Petition of

PACIFIC POWER & LIGHT COMPANY Docket UE-_____

For an Order Approving a Change in Depreciation Rates Applicable to Electric Property.

PACIFIC POWER & LIGHT COMPANY

EXHIBIT

EXISTING AND PROPOSED DEPRECIABLE LIVES FOR RENEWABLE RESOURCES

September 2018 Existing and Proposed Depreciable Lives for Renewable Resources Page 1 of 2

PACIFICORP HYDRO PLANTS

2013 Stipulated New Proposed Plant Nameplate Rating FERC License Asset Life Extension/ Plant Year Installed License Expiration Date Energy Source State Location Depreciation End Depreciation End (MW) Number (Reduction) (years) Year Year

Ashton 6.85 1910 2381 12/31/2027 Henry's Fork Snake River Idaho Ashton, ID 2027 2027 ‐ Bend 1.11 1913 Unlicensed Deschutes River Oregon Bend, OR 2016 2030 14 Big Fork 4.15 1910 2652 6/30/2053 Swan River Montana Big Fork, MT 2053 2053 ‐ Clearwater No.1 15.00 1953 1927 10/31/2038 Clearwater River Oregon Toketee Falls, OR 2038 2038 ‐ Clearwater No.2 26.00 1953 1927 10/31/2038 Clearwater River Oregon Toketee Falls, OR 2038 2038 ‐ COPCO No.1 20.00 1918 2082 2/28/2006 Klamath River California Hombrook, CA 2019 2019 ‐ COPCO No.2 27.00 1925 2082 2/28/2006 Klamath River California Hombrook, CA 2019 2019 ‐ Cutler 30.00 1927 2420 3/31/2024 Bear River Utah Logan, ID 2024 2064 40 Eagle Point 2.81 1957 Unlicensed South Fork Big Butte Creek Oregon Shady Cove, OR 2025 2040 15 East Side 3.20 1924 2082 2/28/2006 Link River Oregon Klamath Falls, OR 2020 2020 ‐ Fall Creek 2.20 1903 2082 2/28/2006 Fall Creek Calfornia Hombrook, CA 2020 2020 ‐ Fish Creek 11.00 1952 1927 10/31/2038 Fish Creek Oregon Toketee Falls, OR 2038 2038 ‐ Grace 33.00 1908 20 11/30/2033 Bear River Idaho Grace, ID 2033 2033 ‐ Granite 2.00 1896 Unlicensed Big Cottonwood Creek Utah Salt Lake City, UT 2030 2035 5 Gunlock 2.05 1917 9281 Exempt Santa Clara River Utah St. George, UT 2020 2024 4 Iron Gate 18.00 1962 2082 2/28/2006 Klamath River California Hombrook, CA 2019 2019 ‐ J. C. Boyle 97.98 1958 2082 2/28/2006 Klamath River Oregon Keno, OR 2019 2019 ‐ Keno Regulating Dam 0.00 1967 2082 2/28/2006 Link River Oregon Klamath Falls, OR 2020 2020 ‐ Klamath Lake Reservoir 0.00 1919 Unlicensed Link River Oregon Klamath Falls, OR 2020 2020 ‐ Last Chance 1.73 1984 4580 Exempt Last Chance Canal Idaho Grace, ID 2025 2033 8 Lemolo No.1 31.99 1955 1927 10/31/2038 North Umpqua River Oregon Toketee Falls, OR 2038 2038 ‐ Lemolo No.2 38.50 1956 1927 10/31/2038 North Umpqua River Oregon Toketee Falls, OR 2038 2038 ‐ Lifton Pump Station 0.00 1918 Unlicensed Bear River Idaho St. Charles, ID 2033 2033 ‐ Merwin 136.00 1931 935 6/1/2058 North Fork Lewis River Washington Areil, WA 2058 2058 ‐ Oneida 30.00 1915 20 11/30/2033 Bear River Idaho Preston, ID 2033 2033 ‐ Paris 0.72 1910 703 Exempt Paris Creek Idaho Preston, ID 2017 2024 7 Pioneer 5.00 1897 2722 8/31/2030 Ogden River Utah Ogden, UT 2030 2030 ‐ Prospect No.1 3.76 1912 2630 4/1/2038 North Fork Rogue River Oregon Prospect, OR 2038 2038 ‐ Prospect No.2 32.00 1928 2630 4/1/2038 North Fork Rogue River Oregon Prospect, OR 2038 2038 ‐ Prospect No.3 7.20 1932 2337 12/31/2018 North Fork Rogue River Oregon Prospect, OR 2018 2058 40 Prospect No.4 1.00 1944 2630 4/1/2038 South Fork Rogue River Oregon Prospect, OR 2038 2038 ‐ Santa Clara 1920 9281 Exempt Santa Clara River Utah St. George, UT 2020 2024 4 Slide Creek 18.00 1951 1927 10/31/2038 North Umpqua River Oregon Toketee Falls, OR 2038 2038 ‐ Soda 14.00 1924 20 11/30/2033 Bear River Idaho Soda, ID 2033 2033 ‐ Soda Springs 11.00 1952 1927 10/31/2038 North Umpqua River Oregon Toketee Falls, OR 2038 2038 ‐ Stairs 1.00 1895 597 6/30/2030 Big Cottonwood Creek Utah Salt Lake City, UT 2030 2030 ‐ Swift 240.00 1958 2111 6/1/2058 North Fork Lewis River Washington Cougar, WA 2058 2058 ‐ Toketee 42.50 1949 1927 10/31/2038 North Umpqua River Oregon Toketee Falls, OR 2038 2038 ‐ Exhibit

Veyo 1920 9281 Exempt Santa Clara River Utah St. George, UT 2020 2024 4 Page Viva Naughton 0.74 1986 Exempt Ham's Fork River Wyoming Kemmerer, WY 2040 2029 (11)

Wallowa Falls 1.10 1921 308 2/28/2016 East Fork Wallowa River Oregon Joseph, OR 2016 2057 41 TJH-2 1

Weber 3.85 1911 1744 5/31/2020 Weber River Utah Ogden, UT 2020 2060 40 of

West Side 0.60 1908 2082 2/28/2006 Link River Oregon Klamath Falls, OR 2020 2020 ‐ 2 Yale 134.00 1953 2071 6/1/2058 North Fork Lewis River Washington Cougar, WA 2058 2058 ‐ Total Capacity 1057.04 Existing and Proposed Depreciable Lives for Renewable Resources Page 2 of 2

PACIFICORP WIND PLANTS

Existing Wind Resources

Nameplate Commercial Planned 2013 Stipulated Asset Life Years in Proposed Wind Project Rating Start State Location Repowering Depreciation Extension Operation Retirement Year (MW) Date Year End Year (years) Dunlap I 111.0 10/1/2010 7.9 Wyoming Medicine Bow, WY 2020 2040 2050 10 Foote Creek 32.1 4/22/1999 19.4 Wyoming Arlington, WY 2020 2029 2050 21 Glenrock I 99.0 12/31/2008 9.7 Wyoming Glenrock, WY 2019 2038 2049 11 Glenrock III 39.0 1/17/2009 9.6 Wyoming Glenrock, WY 2019 2038 2049 11 Goodnoe Hills 94.0 5/31/2008 10.3 Washington Goldendale, WA 2019 2038 2049 11 High Plains 99.0 9/13/2009 9.0 Wyoming McFadden, WY 2019 2039 2049 10 Leaning Juniper 100.5 9/14/2006 12.0 Oregon Arlington, OR 2019 2036 2049 13 Marengo I 140.4 8/3/2007 11.1 Washington Dayton, WA 2019 2037 2049 12 Marengo II 70.2 6/26/2008 10.2 Washington Dayton, WA 2019 2038 2049 11 McFadden Ridge 28.5 9/29/2009 9.0 Wyoming McFadden, WY 2019 2039 2049 10 Rolling Hills 99.0 1/17/2009 9.6 Wyoming Glenrock, WY 2019 2039 2049 10 Seven Mile Hill I 99.0 12/31/2008 9.7 Wyoming Medicine Bow, WY 2019 2038 2049 11 Seven Mile Hill II 19.5 12/31/2008 9.7 Wyoming Medicine Bow, WY 2019 2038 2049 11 Total Capacity 1,031.2 Total Capacity New Wind Resources

Nameplate Commercial Planned 2013 Stipulated Asset Life Years in Proposed Wind Project Rating Start State Location Repowering Depreciation Extension Operation Retirement Year (MW) Date Year End Year (years) TB Flats I&II 500.0 2020 0.0 Wyoming Medicine Bow, WY ‐ ‐ 2050 ‐ Cedar Springs 200.0 2020 0.0 Wyoming Medicine Bow, WY ‐ ‐ 2050 ‐ Ekola Flats 250.0 2020 0.0 Wyoming Medicine Bow, WY ‐ ‐ 2050 ‐ Total Capacity 950.0 Exhibit Page TJH-2 2 of 2