ExhibitA BM 4.1 by shitingting

VIEWS: 3 PAGES: 69

									PACIFICORP                                                                              Docket No. 04-035-42
Utah Results of Operations March 2004                                                   Witness: Bruce Scott Moio
                                                                                        DPU Exhibit No. BSM 4.1
Remove waived portion of GE lease payment from plant in service                         Page 1 of 4



                                              TOTAL                                   UTAH
Adjustment to Rate Base:            ACCT     COMPANY            FACTOR FACTOR %    ALLOCATED       REF#
Gadsby Peakers Lease Waiver            314 $    6,697,917         SG    41.9081% $     2,806,970 Page 1A



TOTAL                                                                                   $      2,806,970




Description:
To remove the waived protion of the GE lease payment of $7.5 million from rate base.
When PacifiCorp was negotiating with GE for the Gadsby Peakers the waived portion of the lease was to be a benefit
to the ratepayers, however it was originally booked as a benefit to the stockholders only.
                                                             Docket No. 04-035-42
                                                             Witness: Bruce Scott Moio
                                                             DPU Exhibit No. BSM 4.1
                                                             Page 2 of 4

                                                                              Deprc.     Monthly
ACCT                       DESCRIPTION                         AMOUNT          Life      Deprc.

  314 Gadsby Plant Adjustment at in-service date                 $7,500,000         30    $20,833
      Less: Depreciation Expense from 08/01/02 to 04/01/05         666,667

       Beginning Net Plant April 2005                             6,833,333

       May 2005 Balance                                           6,812,500
       June 2005 Balance                                          6,791,667
       July 2005 Balance                                          6,770,833
       August 2005 Balance                                        6,750,000
       September 2005 Balance                                     6,729,167
       October 2005 Balance                                       6,708,333
       November 2005 Balance                                      6,687,500
       December 2005 Balance                                      6,666,667
       January 2006 Balance                                       6,645,833
       February 2006 Balance                                      6,625,000
       March 2006 Balance                                         6,604,167
       April 2006 Balance                                         6,583,333

       Total Average Net Plant Rate Base Adjustment              $6,697,917
PACIFICORP                                                                                  Docket No. 04-035-42
Utah Results of Operations March 2004                                                       Witness: Bruce Scott Moio
                                                                                            DPU Exhibit No. BSM 4.1
Remove depreciation from waived portion of GE lease payment from plant in service           Page 3 of 4



                                                TOTAL                                         UTAH
Adjustment to Expenses:                ACCT    COMPANY             FACTOR     FACTOR %     ALLOCATED      REF#
Depreciation Expense                     403 $     250,000           SG         41.9081% $      104,770 Page 2A



Adjustment to Rate Base:
Accumulated Depreciation                   108 $        250,000      SG          41.9081% $         104,770




Description:
To remove the depreciation expense associated with the waived portion of the GE lease payment
for the Gadsby Peakers.
                                                       Docket No. 04-035-42
                                                       Witness: Bruce Scott Moio
                                                       DPU Exhibit No. BSM 4.1
                                                       Page 4 of 4

                                                                        Deprc.     Monthly
ACCT                     DESCRIPTION                     AMOUNT          Life      Deprc.
   314 Gadsby Plant Adjustment at in-service date         $7,500,000          30    $20,833

    403   April 2005 Amount                                   20,833
    403   May 2005 Amount                                     20,833
    403   June 2005 Amount                                    20,833
    403   July 2005 Amount                                    20,833
    403   August 2005 Amount                                  20,833
    403   September 2005 Amount                               20,833
    403   October 2005 Amount                                 20,833
    403   November 2005 Amount                                20,833
    403   December 2005 Amount                                20,833
    403   January 2006 Amount                                 20,833
    403   February 2006 Amount                                20,833
    403   March 2006 Amount                                   20,833

          Depreciation Expense Adjustment for Gadsby         $250,000
PACIFICORP                                                                                Docket No. 04-035-42
Utah Results of Operations March 2004                                                     Witness: Bruce Scott Moio
                                                                                          DPU Exhibit No. BSM 4.2
                                                                                          Page 1 of 1
Remove cash from working capital calculation


                                               TOTAL                                    UTAH
Adjustment to Rate Base:             ACCT     COMPANY             FACTOR FACTOR %    ALLOCATED
Residential/Com/Ind sales               131 $   13,353,000          SNP   42.8428% $     5,720,799



TOTAL                                                                                      $       5,720,799




Description:
This adjustment removed cash from the calculation of cash working capital. It is not reasonable to pay PacifiCorp a
return on cash in the bank (by including it as part of rate base).
PACIFICORP                                                                          Docket No. 04-035-42
Utah Results of Operations March 2004                                               Witness: Bruce Scott Moio
                                                                                    DPU Exhibit No. BSM 4.3
                                                                                    Page 1 of 7
Remove 13% of 2005 and 2006 forecasted capital additions from rate base


                                            TOTAL                                          UTAH
Adjustment to Rate Base:       ACCT        COMPANY         FACTOR FACTOR %              ALLOCATED

Steam                              314 $      38,063,114    SG           41.9081% $        15,951,528
Steam                              314          2,416,965 SSGCH          40.8395%              987,077
Hydro                              332          8,695,949  SG-P          41.9081%            3,644,307
Hydro                              332          1,088,665 SG-U           41.9081%              456,239
Other                              342         29,123,145   SG           41.9081%           12,204,957
Other                              342         24,376,887 SSGCT          42.3923%           10,333,923
Transmission                       355         17,926,459   SG           41.9081%            7,512,638
Distribution                       364          2,358,071    CA           0.0000%                    0
Distribution                       364         13,708,869   OR            0.0000%                    0
Distribution                       364          4,332,407   WA            0.0000%                    0
Distribution                       364          3,806,962  WYP            0.0000%                    0
Distribution                       364         33,462,876    UT         100.0000%           33,462,876
Distribution                       364          2,947,881   IDU           0.0000%                    0
Distribution                       364            634,957  WYU            0.0000%                    0
General                            394            333,283    CA           0.0000%                    0
General                            394          1,882,700   OR            0.0000%                    0
General                            394            416,425   WA            0.0000%                    0
General                            394            715,861  WYP            0.0000%                    0
General                            394          3,398,544    UT         100.0000%            3,398,544
General                            394            801,123   IDU           0.0000%                    0
General                            394            115,749  WYU            0.0000%                    0
General                            397          7,966,173   SO           41.6087%            3,314,621
Mining                             399          4,242,354    SE          41.1668%            1,746,441
Intangible                         302          4,842,883   SG           41.9081%            2,029,560
Intangible                         303          9,484,144   SO           41.6087%            3,946,229

TOTAL                                                                               $      98,988,941




Description:
This adjustment removed capital additions forcasted for 2005 and 2006. It is shown that PacifiCorp has
consistently lagged behind budgeting and bringing capital additions in service as projected.
                                                                     Docket No. 04-035-42
                                                                     Witness: Bruce Scott Moio
                                                                     DPU Exhibit No. BSM 4.3
                                                                     Page 2 of 7


  19% of Total Forecasted Capital Additons for 2005 and 2006


                                          2005          2006          ADJUSTMENT
     ACCOUNT              TYPE           AMOUNT        AMOUNT        TOTAL AMOUNT

  314SG               Steam              $15,672,468   $22,390,646       $38,063,114
  314SSGCH            Steam                1,314,877     1,102,088         2,416,965

  332SG-P             Hydro                3,137,489     5,558,461         8,695,949
  332SG-U             Hydro                  714,012       374,653         1,088,665

  342SG               Other                 154,889     28,968,256        29,123,145
  342SSGCT            Other                 122,627     24,254,260        24,376,887

  355SG               Transmission         7,645,222    10,281,237        17,926,459

  364CA               Distribution           979,887     1,378,184         2,358,071
  364OR               Distribution         6,864,936     6,843,933        13,708,869
  364WA               Distribution         1,805,968     2,526,440         4,332,407
  364WYP              Distribution         1,653,065     2,153,897         3,806,962
  364UT               Distribution        18,744,041    14,718,835        33,462,876
  364IDU              Distribution         1,242,993     1,704,888         2,947,881
  364WYU              Distribution           284,322       350,634           634,957

  394CA               General                 99,804       233,479           333,283
  394OR               General                557,194     1,325,505         1,882,700
  394WA               General                147,003       269,422           416,425
  394WYP              General                257,824       458,037           715,861
  394UT               General              1,671,143     1,727,401         3,398,544
  394IDU              General                243,532       557,591           801,123
  394WYU              General                 24,406        91,343           115,749
  397SO               General              4,082,400     3,883,773         7,966,173

  399SE               Mining               3,033,354     1,209,000         4,242,354

  302SG               Intangible              10,111     4,832,772         4,842,883
  303SO               Intangible           9,484,144                       9,484,144

Total Forecasted '05 and '06 Additions   $79,947,712 $137,194,737       $217,142,448
                                                            Docket No. 04-035-42
                                                            Witness: Bruce Scott Moio
                                                            DPU Exhibit No. BSM 4.3
                                                            Page 3 of 7


  Forecasted Capital Additons for 2005


   ACCOUNT           TYPE          AMOUNT        FACTOR      13% Amount

  314SG           Steam           $120,557,447   13.0000%      $15,672,468
  314SSGCH        Steam             10,114,440   13.0000%        1,314,877

  332SG-P         Hydro             24,134,527   13.0000%         3,137,489
  332SG-U         Hydro              5,492,401   13.0000%           714,012

  342SG           Other              1,191,454   13.0000%          154,889
  342SSGCT        Other                943,283   13.0000%          122,627

  355SG           Transmission      58,809,399   13.0000%         7,645,222

  364CA           Distribution       7,537,591   13.0000%           979,887
  364OR           Distribution      52,807,200   13.0000%         6,864,936
  364WA           Distribution      13,892,059   13.0000%         1,805,968
  364WYP          Distribution      12,715,885   13.0000%         1,653,065
  364UT           Distribution     144,184,931   13.0000%        18,744,041
  364IDU          Distribution       9,561,484   13.0000%         1,242,993
  364WYU          Distribution       2,187,095   13.0000%           284,322

  394CA           General              767,726   13.0000%            99,804
  394OR           General            4,286,109   13.0000%           557,194
  394WA           General            1,130,794   13.0000%           147,003
  394WYP          General            1,983,260   13.0000%           257,824
  394UT           General           12,854,946   13.0000%         1,671,143
  394IDU          General            1,873,325   13.0000%           243,532
  394WYU          General              187,740   13.0000%            24,406
  397SO           General           31,403,079   13.0000%         4,082,400

  399SE           Mining            23,333,489   13.0000%         3,033,354

  302SG           Intangible            77,780   13.0000%            10,111
  303SO           Intangible        72,954,953   13.0000%         9,484,144

Total Forecasted 2005 Additions   $614,982,397                 $79,947,712
                                                            Docket No. 04-035-42
                                                            Witness: Bruce Scott Moio
                                                            DPU Exhibit No. BSM 4.3
                                                            Page 4 of 7


  Forecasted Capital Additons for 2006


   ACCOUNT           TYPE          AMOUNT        FACTOR      13% Amount

  314SG           Steam           $172,235,741   13.0000%      $22,390,646
  314SSGCH        Steam              8,477,600   13.0000%        1,102,088

  332SG-P         Hydro             42,757,392   13.0000%         5,558,461
  332SG-U         Hydro              2,881,944   13.0000%           374,653

  342SG           Other            222,832,741   13.0000%        28,968,256
  342SSGCT        Other            127,654,000   19.0000%        24,254,260

  355SG           Transmission      79,086,440   13.0000%        10,281,237

  364CA           Distribution      10,601,417   13.0000%         1,378,184
  364OR           Distribution      52,645,641   13.0000%         6,843,933
  364WA           Distribution      19,434,151   13.0000%         2,526,440
  364WYP          Distribution      16,568,439   13.0000%         2,153,897
  364UT           Distribution     113,221,811   13.0000%        14,718,835
  364IDU          Distribution      13,114,522   13.0000%         1,704,888
  364WYU          Distribution       2,697,188   13.0000%           350,634

  394CA           General            1,795,990   13.0000%           233,479
  394OR           General           10,196,195   13.0000%         1,325,505
  394WA           General            2,072,476   13.0000%           269,422
  394WYP          General            3,523,363   13.0000%           458,037
  394UT           General           13,287,699   13.0000%         1,727,401
  394IDU          General            4,289,162   13.0000%           557,591
  394WYU          General              702,640   13.0000%            91,343
  397SO           General           29,875,178   13.0000%         3,883,773

  399SE           Mining             9,300,000   13.0000%         1,209,000

  303SO           Intangible        37,175,169   13.0000%         4,832,772

Total Forecasted 2006 Additions   $996,426,899                $137,194,737
PACIFICORP                                                                              Docket No. 04-035-42
Utah Results of Operations March 2004                                                   Witness: Bruce Scott Moio
                                                                                        DPU Exhibit No. BSM 4.3
                                                                                        Page 5 of 7

Remove depreciation expenses related to adjustment for capital additons
projected for 2005 and 2006

                                                                                              UTAH
Adjustment to Expenses:             ACCT                                                     AMOUNT
Depreciation Expense                   403                                               $      785,747


Adjustment to Rate Base:
Accumulated Depreciation                108                                              $        785,747



Description:
This adjustment removed the depreciation expense for the adjustment for capital additons projected for 2005 and 2006.
It is shown that PacifiCorp has been unable to complete large capital additions on time and the corresponding
depreciation expense is therefore removed.
                                                                       Docket No. 04-035-42
                                                                       Witness: Bruce Scott Moio
                                                                       DPU Exhibit No. BSM 4.3
                                                                       Page 6 of 7


'19% of Total Forecasted Capital Additons for 2005 and 2006

                                                                   ANNUAL    DEPRECIATION
 ACCOUNT         TYPE        AMOUNT       FACTOR      UTAH AMOUNT DEPR. RATE ADJUST AMT

314SG        Steam          $38,063,114   41.9081%       $15,951,528       3.0547%         $121,818
314SSGCH     Steam            2,416,965   40.8395%           987,077       3.0547%            7,538

332SG-P      Hydro            8,695,949   41.9081%         3,644,307       2.4997%           22,774
332SG-U      Hydro            1,088,665   41.9081%           456,239       2.4997%            2,851

342SG        Other           29,123,145   41.9081%        12,204,957       3.4468%          105,170
342SSGCT     Other           24,376,887   42.3923%        10,333,923       3.4468%           89,047

355SG        Transmission    17,926,459   41.9081%         7,512,638       2.0916%           39,284

364CA        Distribution     2,358,071     0.0000%                0
364OR        Distribution    13,708,869     0.0000%                0
364WA        Distribution     4,332,407     0.0000%                0
364WYP       Distribution     3,806,962     0.0000%                0
364UT        Distribution    33,462,876   100.0000%       33,462,876       2.5506%          213,376
364IDU       Distribution     2,947,881     0.0000%                0
364WYU       Distribution       634,957     0.0000%                0

394CA        General            333,283     0.0000%                0
394OR        General          1,882,700     0.0000%                0
394WA        General            416,425     0.0000%                0
394WYP       General            715,861     0.0000%                0
394UT        General          3,398,544   100.0000%        3,398,544       2.3805%           20,226
394IDU       General            801,123     0.0000%                0
394WYU       General            115,749     0.0000%                0
397SO        General          7,966,173    41.6087%        3,314,621       6.8503%           56,765

399SE        Mining           4,242,354   41.1668%         1,746,441       4.4187%           19,292

302SG        Intangible       4,842,883   41.9081%         2,029,560       2.1396%           10,856
303SO        Intangible       9,484,144   41.6087%         3,946,229       7.7795%           76,749

Total Depreciation adjustment                                                              $785,747
                                                                         Attachment CCS DR 6.31                                                                                       Docket No. 04-035-42
                                                                            Utah GRC 04-035-42                                                                                        Witness: Bruce Scott Moio
                                                             Comparison of Filed vs. Actual Major Plant Additions                                                                     DPU Exhibit No. BSM 4.3
                                                                                                                                       =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                            Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                               In-Service   FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item     Location      FERC Function                                             5-month (Filed)                    Variance                                     Explanation                                    Orig Sort
                                                                                                  Date       CWIP         In Service                        (Actual)
HKCA/2004/C/008    Iron Gate Runner Replacement                 Hydro       Hydro Production    Monthly        645,513          -                  -          657,091      #DIV/0!                     Mostly closing of previous year's expenditures                   151          -       -
CGEN/2003/C/003    W.Valley: Data Acquisition Sys. DAHS       Gen Eng       Other Production   Apr-2004         95,356          -                  -           95,356      #DIV/0!                        Closing of previous year's expenditures                       136          -       -
OWVP/2004/C/003    Small Tools                               West Valley    Other Production    Monthly         35,054          -                  -           35,227      #DIV/0!                     Mostly closing of previous year's expenditures                   146          -       -
SCAR/2004/C/039    U2 Wall Blower Replacements                 Carbon       Steam Production    Monthly         45,856          -                  -           51,264      #DIV/0!                     Mostly closing of previous year's expenditures                   152          -       -
SCAR/2004/C/025    Motors, Pumps, Valves                       Carbon       Steam Production    Monthly            -            -                  -              559      #DIV/0!       Budgeted as a Blanket. Actuals in separate project for control purposes        158          -       -
CGEN/2004/C/001    GEN ENG OTHER BUSINESS SYS DEVELOPMENT     Gen Eng       Steam Production   Apr-2004        772,463          -                  -          731,564      #DIV/0!                        Closing of previous year's expenditures                       135          -       -
CGEN/2003/C/35     GenEng Purchase Modeling Test Equipmnt     Gen Eng       Steam Production   Apr-2004         10,611          -                  -           10,611      #DIV/0!                        Closing of previous year's expenditures                       137          -       -
CGEN/2004/C/014    PI Manual Logger Software                  Gen Eng       Steam Production   Apr-2004         11,286          -                  -           11,286      #DIV/0!                        Closing of previous year's expenditures                       138          -       -
CGEN/2004/C/018    GenEnviro FY 2004 Purchase 2 Vehicles      Gen Eng       Steam Production   Apr-2004         21,939          -                  -           21,939      #DIV/0!                        Closing of previous year's expenditures                       139          -       -
CGEN/2004/C/096    Gen Ergonomic Furniture                    Gen Eng       Steam Production   Apr-2004          1,568          -                  -            1,568      #DIV/0!                        Closing of previous year's expenditures                       140          -       -
CGEN/2004/C/250    Gen Safety - Pur. Health Eq. - Fleet       Gen Eng       Steam Production   Apr-2004          9,087          -                  -            9,087      #DIV/0!                        Closing of previous year's expenditures                       141          -       -
CGEN/2004/C/251    Gen Safety Pur AED for Fleet               Gen Eng       Steam Production   Apr-2004         28,224          -                  -           28,242      #DIV/0!                        Closing of previous year's expenditures                       142          -       -
CGEN/2004/C/002    Generation Security Project .              Gen Eng       Steam Production   Apr-2004        107,628          -                  -          139,672      #DIV/0!                    Mostly closing of previous year's expenditures                    143          -       -
CGEN/2005/C/006    Two replacement vehicles                   Gen Eng       Steam Production    Monthly            -            -                  -           47,922      #DIV/0!                                      Unbudgeted                                      157          -       -
SHTR/2004/C/030    300 Sprinkler System Replacements (farm)    Hunter       Steam Production    Monthly         17,558          -                  -           17,733      #DIV/0!                        Closing of previous year's expenditures                       147          -       -
SHTR/2004/C/025    300 Lab Analyzers                           Hunter       Steam Production    Monthly         29,067          -                  -           35,741      #DIV/0!                     Mostly closing of previous year's expenditures                   153          -       -
SHTR/2004/C/090    300 Vehicle Replacement                     Hunter       Steam Production    Monthly            -            -                  -             (175)     #DIV/0!                                       Adjustment                                     159          -       -
SHTR/2005/C/022    300 Small Tools                             Hunter       Steam Production    Monthly            -            -                  -           29,834      #DIV/0!       Budgeted as a Blanket. Actuals in separate project for control purposes        160          -       -
SHTN/2004/C/023    U0 Cathodic Protection                    Huntington     Steam Production    Monthly         20,127          -                  -           20,127      #DIV/0!                        Closing of previous year's expenditures                       144          -       -
SHTN/2004/C/029    U0 Plant Tools                            Huntington     Steam Production    Monthly         23,601          -                  -           23,972      #DIV/0!                        Closing of previous year's expenditures                       150          -       -
SHTN/2004/C/008    U0 Plant Pumps, Valves, & Motors          Huntington     Steam Production    Monthly        105,215          -                  -          133,575      #DIV/0!                     Mostly closing of previous year's expenditures                   154          -       -
SJIM/2004/C/019    Blanket - Small Tools                     Jim Bridger    Steam Production    Monthly         67,583          -                  -          104,628      #DIV/0!        Closing of previous year's expenditures and costs budgeted in blanket.        155          -       -
SJIM/2005/C/051    Purchase Plant Vehicles--2005             Jim Bridger    Steam Production    Monthly            -            -                  -           68,390      #DIV/0!                                      Unbudgeted                                      161          -       -
SWDK/2004/C/015    Small Tools (Mechanical / Electrical)       Wyodak       Steam Production    Monthly         18,887          -                  -           18,887      #DIV/0!                        Closing of previous year's expenditures                       145          -       -
SWDK/2004/C/016    Pumps, Motors, Valves Blanket               Wyodak       Steam Production    Monthly          9,606          -                  -            9,728      #DIV/0!                        Closing of previous year's expenditures                       148          -       -
SWDK/2004/C/036    Coal Pipe Replacement                       Wyodak       Steam Production    Monthly         34,332          -                  -           34,780      #DIV/0!                                      Unbudgeted                                      149          -       -
SWDK/2004/C/040    Boiler Waterwall Replacement                Wyodak       Steam Production    Monthly            244          -                  -          220,160      #DIV/0!                                      Unbudgeted                                      156          -       -
CITS/2005/C/551    HR R5.1 EPASS EmpPerf CGE Rlse May '04                        General       Apr-2004             77           77                 77         16,026        20740%                                                                                     134
CITS/2005/C/204    GN SAPEMS CIC065 EmissionsMgmt Infrastrc                     Intangible     Apr-2004          2,296        2,296              2,296        348,185        15064%                                                                                     133
SDVJ/2004/C/025                                             Dave
                   U0 - ELECTRICAL /CONTROL ITEMS - REPLACEJohnston         Steam Production    Monthly        138,634       12,000              5,000        174,825         3396%    Timing: Equal monthly spend throughout the year was assumed in the filing.       132        5,000     -
CITC/2004/C/578    Siteminder Redesign                                           General       Apr-2004          5,645        5,645              5,645         30,868          447%                                                                                     123
SHTR/2005/C/004    300 Boiler Test Equipment                   Hunter       Steam Production    Monthly            -         16,889              7,037         14,830          111%    Timing: Equal monthly spend throughout the year was assumed in the filing.        92        7,037     -
SDVJ/2005/C/026    U0 - REPLACE PLANT COPIERS               Dave Johnston   Steam Production    Monthly         14,581       17,286              7,202         14,827          106%    Timing: Equal monthly spend throughout the year was assumed in the filing.        90        7,202     -
CITS/2004/C/675    HR R4.1 EPASS EmpPerf Enhancemnt Rlse                         General       Apr-2004          7,852        7,852              7,852          9,988           27%                                                                                      62
SCAR/2004/C/027    U2 PRIMARY GENERATOR PROTECTION             Carbon       Steam Production    Monthly         79,322       18,998              7,916        216,532         2635%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     131        7,916     -
SDVJ/2004/C/024    U3 - 4160 VOLT BREAKERS TO VACUUM Dave Johnston          Steam Production    Monthly            -         18,998              7,916         17,124          116%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      95        7,916     -
HLEW/2003/C/013    Swift 1 Generator Protective Relays 3420     Hydro       Hydro Production    Monthly        184,701       19,362              8,068        209,381         2495%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     130        8,068     -
SCAR/2005/C/047    CARBON 2: WALLBLOWER REPLACEMENT Carbon                  Steam Production    Monthly            -         20,040              8,350         19,330          131%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      98        8,350     -
SDVJ/2004/C/090    DJ4 IK sootblowers                       Dave Johnston   Steam Production    Monthly         33,635       23,219              9,675         37,947          292%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     117        9,675     -
SDVJ/2005/C/001    U2 - PRECIP ASH HOPPER CONTROLS Dave Johnston            Steam Production    Monthly         15,100       25,306             10,544         25,133          138%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     101       10,544     -
SCAR/2004/C/038    U2 SAFETY VALVES                            Carbon       Steam Production    Monthly         17,745       26,038             10,849         33,811          212%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     113       10,849     -
SCAR/2004/C/008    U2 FLAME SCANNER                            Carbon       Steam Production    Monthly         56,746       30,998             12,916        182,939         1316%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     128       12,916     -
SGAD/2005/C/002    GADSBY: TOOLS AND TEST EQUIPMENT            Gadsby       Steam Production    Monthly            -         35,985             14,994          7,680          -49%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      30       14,994     -
OWVP/2005/C/008    W. VALLEY: SMALL TOOLS                    West Valley    Other Production    Monthly            -         36,264             15,110          1,316          -91%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      11       15,110     -
SHTR/2005/C/015    300 Nuclear Alloy Analyzer                  Hunter       Steam Production    Monthly            -         38,329             15,970         39,447          147%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     104       15,970     -
SJIM/2005/C/064    JB Unit 4 ID Fan Couplings                Jim Bridger    Steam Production    Monthly            -         39,197             16,332         24,547           50%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      68       16,332     -
SNAU/2005/C/063    NAU U1 Aux/Exciter XFR Instrument Upgrad   Naughton      Steam Production    Monthly         16,078       39,286             16,369         29,384           80%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      81       16,369     -
HPOR/2005/C/006    Office                                       Hydro       Hydro Production    Monthly            -         40,259             16,774          4,954          -70%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      22       16,774     -
SHTR/2005/C/022    300 Small Tools                             Hunter       Steam Production    Monthly            -         42,364             17,651         29,834           69%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      76       17,651     -
SJIM/2005/C/058    Replace Cond Dogbone Exp Joints U4        Jim Bridger    Steam Production    Monthly             70       43,854             18,244         36,712          101%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      87       18,273     (29)
SNAU/2005/C/065    NAU U0 Lockout Relay Replacement           Naughton      Steam Production    Monthly         10,526       47,411             19,754         43,461          120%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      96       19,754     -
SNAU/2005/C/100    NAU U1 Short Circ Water Pumps Replace      Naughton      Steam Production    Monthly        252,056       49,784             20,744        289,823         1297%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     127       20,744     -
HUTA/2004/C/010    Stairs Solid State Exciter                   Hydro       Hydro Production    Monthly            134       50,773             21,155             (5)        -100%    Timing:   Equal monthly spend throughout the year was assumed in the filing.       3       21,155     -
SJIM/2005/C/052    Unit 4 Generator Primary Protection       Jim Bridger    Steam Production    Monthly         10,585       51,071             21,280         39,654           86%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      82       21,280     -
SNAU/2005/C/068    NAU U0 Current Monitoring Instrumentatio   Naughton      Steam Production    Monthly          5,212       51,364             21,402          9,267          -57%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      27       21,402     -
SNAU/2005/C/036    NAU U0 Thermography Camera                 Naughton      Steam Production    Monthly            -         51,480             21,450             79         -100%    Timing:   Equal monthly spend throughout the year was assumed in the filing.       5       21,450     -
SJIM/2004/C/015    Expand Womans Shower                      Jim Bridger    Steam Production    Monthly         51,935       54,157             22,565         55,523          146%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     102       22,565     -
CITC/2004/C/580    Securing Desktop / Laptop InfraStructure                      General       Apr-2004         22,695       22,695             22,695         29,728           31%                                                                                      64
CGEN/2005/C/006    Two replacement vehicles                   Gen Eng       Steam Production    Monthly         47,915       55,963             23,318         47,922          106%    Timing: Equal monthly spend throughout the year was assumed in the filing.        89       23,318     -
SNAU/2005/C/099    NAU U1 Short Turbine Intercept Valves      Naughton      Steam Production    Monthly         78,859       58,329             24,304        177,514          630%    Timing: Equal monthly spend throughout the year was assumed in the filing.       126       24,304     -
CFIN/2003/C/006    DPL to Production                                             General       May-2004         24,570       24,570             24,570         14,874          -39%                                                                                      33
SJIM/2005/C/051    Purchase Plant Vehicles--2005             Jim Bridger    Steam Production    Monthly         15,828       63,624             26,510         68,390          158%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     107       26,510     -
SJIM/2004/C/082    Purchase Spare Telescopic Spout           Jim Bridger    Steam Production    Monthly            273       72,209             30,087         76,348          154%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     106       30,087     -
SDVJ/2005/C/002    U2 - APH RADIAL & CIRC SEALS             Dave Johnston   Steam Production    Monthly            -         74,216             30,924         95,790          210%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     111       30,924     -
SNAU/2005/C/094    NAU U1 Tur Gland Steam Diverter Valve      Naughton      Steam Production    Monthly          4,263       76,278             31,782         38,175           20%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      61       31,782     -
OWVP/2005/C/002    WEST VALLEY: REPLACE RO MEMBRANESWest Valley             Other Production    Monthly         79,840       78,688             32,787         81,813          150%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     105       32,787     -
SDVJ/2004/C/022    U4 - UNDERGROUND CONDUIT CABLE REPLACE   Dave Johnston   Steam Production    Monthly            405       81,267             33,861        (11,604)        -134%    Timing:   Equal monthly spend throughout the year was assumed in the filing.       1       33,861     -
CFIN/2004/C/100    OUC 22nd Floor Conf Room Remodel                              General       May-2004         34,609       34,609             34,609         25,935          -25%                                                                                      48
HPOR/2005/C/005    Mechanical                                   Hydro       Hydro Production    Monthly            -         87,361             36,401          3,270          -91%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      13       36,401     -
SCAR/2005/C/008    CARBON: 2-1 COAL MILL GEARBOX               Carbon       Steam Production    Monthly         84,347       87,928             36,637        236,446          545%    Timing:   Equal monthly spend throughout the year was assumed in the filing.     125       36,637     -
SJIM/2005/C/047    JB Unit 4 Reline Economizer Hopper        Jim Bridger    Steam Production    Monthly            -         91,057             37,940         51,182           35%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      66       37,940     -
SCAR/2004/C/007    U2 GAS RECIRC FAN REBUILD                   Carbon       Steam Production    Monthly         69,453       94,858             39,524         83,665          112%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      93       39,524     -
SNAU/2005/C/070    NAU U1 Penhouse Thermalcouple Replace      Naughton      Steam Production    Monthly            -         95,994             39,998         18,221          -54%    Timing:   Equal monthly spend throughout the year was assumed in the filing.      28       39,998     -
CMIN/2005/C/034    IWest Items < $100k                           MI               Mining        Monthly            -         96,000             40,000         27,676          -31%                                                                                      42
CITC/2004/C/571    ESRI Development & Test Environment                           General       Apr-2004         40,409       40,409             40,409         29,312          -27%                                                                                      47


                                                                                                                                                                                                                                                                                           Page 6.13.12
                                                                             Utah GRC 04-035-42                                                                                          Witness: Bruce Scott Moio
                                                              Comparison of Filed vs. Actual Major Plant Additions                                                                       DPU Exhibit No. BSM 4.3
                                                                                                                                        =Actual Project Spend through Aug 2004           Page 7 of 7
                                                                                                                             Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                In-Service   FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item      Location      FERC Function                                             5-month (Filed)                    Variance                                      Explanation                                    Orig Sort
                                                                                                   Date       CWIP         In Service                        (Actual)
SJIM/2005/C/041    Replace U1 And U4 Lab Sample Panels         Jim Bridger   Steam Production    Monthly        154,217      102,917             42,882         266,162           521%   Timing: Equal monthly spend throughout the year was assumed in the filing.       124        42,882      -
CPRY/2005/C/004    NTO General Building Capital                                   General        Monthly            -        107,000             44,000          15,576           -65%                                                                                     24
SNAU/2005/C/043    NAU U1 Short Precip Controllers Replacem    Naughton      Steam Production    Monthly         27,925      107,520             44,800          79,207            77%   Timing: Equal monthly spend throughout the year was assumed in the filing.        80        44,800      -
CITC/2004/C/576    Facilities Equipment Growth                                    General       Apr-2004         45,002       45,002             45,002          17,714           -61%                                                                                     26
SCAR/2005/C/006    CARBON: STREET SWEEPER                       Carbon       Steam Production    Monthly            -        108,505             45,211         106,640           136%   Timing: Equal monthly spend throughout the year was assumed in the filing.       100        45,211      -
SGAD/2002/C/100    Gadsby Gas Turbine Peakers                                Other Production   Apr-2004         47,152       47,152             47,152       1,063,486          2155%   Mostly budgeted as 2004 spend. Also additional spend for spare transformer.      129        19,647   27,505
SJIM/2005/C/034    JB Unit 4 FSH-LTSH Split Ring Cast        Jim Bridger     Steam Production    Monthly            -        115,902             48,292         113,483           135%   Timing: Equal monthly spend throughout the year was assumed in the filing.        99        48,292      -
HPOR/2004/C/008    Small Tools                                  Hydro        Hydro Production    Monthly         87,816      126,527             52,720          92,122            75%   Timing: Equal monthly spend throughout the year was assumed in the filing.        79        52,720      -
TORM/2004/C/017    Burns Station: Install SOE Recorder           OR            Transmission     Mar-2004         53,656       53,656             53,656         104,495            95%                                                                                     86
TORM/2004/C/035    Fry-Alvey 230 Kv Ln Repl broken X-arm         OR            Transmission     May-2003         53,681       53,681             53,681          11,347           -79%                                                                                     19
SJIM/2005/C/055    JB Unit 4 Boiler Refractory               Jim Bridger     Steam Production    Monthly            -        130,130             54,221          24,808           -54%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      29        54,221      -
SJIM/2005/C/039    JB Unit 4 Replace ID Fan Hydraulic        Jim Bridger     Steam Production    Monthly            -        142,143             59,226         174,417           194%   Timing:   Equal monthly spend throughout the year was assumed in the filing.     109        59,226      -
SDVJ/2005/C/021    U0 - PURCHASE SMALL TOOLS                Dave Johnston    Steam Production    Monthly            -        142,897             59,541          14,723           -75%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      21        59,541      -
SJIM/2005/C/088    Unit JB Unit 4 Slag Screen/Turning        Jim Bridger     Steam Production    Monthly            -        148,225             61,760          70,633            14%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      57        61,760      -
SHTN/2005/C/068    U2 4160 Breaker Replacement               Huntington      Steam Production    Monthly        129,528      151,864             63,277         132,016           109%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      91        63,277      -
SJIM/2005/C/015    Unit 4 Replace Main Stop Valve Bolts      Jim Bridger     Steam Production    Monthly            -        152,243             63,435          97,949            54%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      70        63,435      -
SDVJ/2005/C/003                                             Dave
                   U2 - REPLACE BLR PENTHOUSE REFRACTO Johnston              Steam Production    Monthly         26,779      152,922             63,717          84,585            33%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      65        63,717      -
SNAU/2005/C/015    NAU U0 Front End Loader Replacement        Naughton       Steam Production    Monthly            -        153,980             64,158           5,000           -92%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      10        64,158      -
SJIM/2005/C/010    Purchase Heavy Equipment Package          Jim Bridger     Steam Production    Monthly            -        162,282             67,618         200,869           197%   Timing:   Equal monthly spend throughout the year was assumed in the filing.     110        67,618      -
SNAU/2005/C/074    NAU U0 Road Grader                         Naughton       Steam Production    Monthly            -        164,109             68,379             201          -100%   Timing:   Equal monthly spend throughout the year was assumed in the filing.       4        68,379      -
SJIM/2005/C/044    JB Unit 4 Replace Scanners                Jim Bridger     Steam Production    Monthly            171      164,112             68,380          49,223           -28%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      45        68,380      -
SNAU/2005/C/026    NAU U0 D10 Rebuild                         Naughton       Steam Production    Monthly            -        164,628             68,595           2,719           -96%   Timing:   Equal monthly spend throughout the year was assumed in the filing.       8        68,595      -
CPRY/2005/C/012    PDX & SLC Furniture                                            General        Monthly            -        161,000             70,000           6,122           -91%                                                                                     12
SJIM/2005/C/025    JB Unit 4 Expansion Joint Replacem        Jim Bridger     Steam Production    Monthly            -        168,379             70,158         113,932            62%   Timing: Equal monthly spend throughout the year was assumed in the filing.        74        70,158      -
SJIM/2005/C/029    Unit 4 Install Oil Filtration Module      Jim Bridger     Steam Production    Monthly            -        186,950             77,896         178,139           129%   Timing: Equal monthly spend throughout the year was assumed in the filing.        97        77,896      -
TWAM/2004/C/020    MER-STJOHNS(WA)Relo Struc 3/23,4/23,5/23      WA            Transmission     Aug-2003         85,173       85,173             85,173         100,976            19%                                                                                     60
TIDM/2004/C/006    Treasureton Sub 230kV- Repl Brkr Cb 230       ID            Transmission     Mar-2004         87,873       87,873             87,873         152,729            74%                                                                                     78
CPRY/2005/C/013    Field Office Security Improvements                             General        Monthly            -        215,000             89,000           2,431           -97%                                                                                      7
SDVJ/2005/C/004    U2 - REPLACE BOILER DUCT EXP JOINTSDave Johnston          Steam Production    Monthly             25      213,827             89,095         241,530           171%   Timing: Equal monthly spend throughout the year was assumed in the filing.       108        89,095      -
CWES/2004/C/011    Vista Hydro-Scheduling Sys Enhancements                       Intangible     Apr-2004         94,845       94,845             94,845         151,424            60%                                                                                     72
CITS/2004/C/689    EAI - DM FY04 Small Enhancements                               General       Apr-2004         95,136       95,136             95,136          81,258           -15%                                                                                     55
SJIM/2005/C/026    U4 & Common Bus Arc Flash Upgrades        Jim Bridger     Steam Production    Monthly          1,077      239,133             99,639         203,166           104%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      88        99,639      -
SCAR/2004/C/004    U2 SOOT BLOWER AUTOMATION                   Carbon        Steam Production    Monthly        209,295      249,330            103,888         256,534           147%   Timing:   Equal monthly spend throughout the year was assumed in the filing.     103       103,888      -
SJIM/2005/C/022    JB Unit 4 Precip Inlet/Outlet Duct        Jim Bridger     Steam Production    Monthly            -        258,203            107,585         139,827            30%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      63       107,585      -
HPOR/2005/C/001    Elec / Instrument / Comm                     Hydro        Hydro Production    Monthly            -        260,949            108,729          20,038           -82%   Timing:   Equal monthly spend throughout the year was assumed in the filing.      18       108,729      -
SNAU/2005/C/102    NAU U1 Short Economizer Expansion Joint    Naughton       Steam Production    Monthly        136,859      266,843            111,185         365,026           228%   Timing:   Equal monthly spend throughout the year was assumed in the filing.     114       111,185      -
TORM/2004/C/054    Dalreed Sub: Replace Switch A-459             OR            Transmission     Apr-2004        115,556      115,556            115,556         176,083            52%                                                                                     69
SHTR/2005/C/018    300 Pumps, Motors & Valves                  Hunter        Steam Production    Monthly            -        283,230            118,012          14,496           -88%   Timing: Equal monthly spend throughout the year was assumed in the filing.        15       118,012      -
SJIM/2005/C/017    JB Unit 4 Advanced Sootblower Syst        Jim Bridger     Steam Production    Monthly            -        290,088            120,870         192,765            59%   Timing: Equal monthly spend throughout the year was assumed in the filing.        71       120,870      -
SDVJ/2004/C/039    U3 - REPLACE IK SOOTBLOWERS              Dave Johnston    Steam Production    Monthly        328,428      300,183            125,076         577,253           362%   Timing: Equal monthly spend throughout the year was assumed in the filing.       121       125,076      -




                                                                                                                                                                                                                                                                                              Page 6.13.13
                                                                                Utah GRC 04-035-42                                                                                             Witness: Bruce Scott Moio
                                                                 Comparison of Filed vs. Actual Major Plant Additions                                                                          DPU Exhibit No. BSM 4.3
                                                                                                                                              =Actual Project Spend through Aug 2004           Page 7 of 7
                                                                                                                                   Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                     In-Service   FY04 End      FY05 Placed                        5-Month
   SAP Project #       Name/Description of CAPEX Project/Item      Location      FERC Function                                                5-month (Filed)                    Variance                                     Explanation                                   Orig Sort
                                                                                                        Date       CWIP          In Service                        (Actual)
SJIM/2005/C/027      JB4 Heavy Wall Tube Replacement              Jim Bridger   Steam Production       Monthly           -         308,280            128,450         249,342            94%   Timing: Equal monthly spend throughout the year was assumed in the filing.       85       128,450          -
HNUQ/2005/C/001      NU-Canal Re-lining Program                      Hydro      Hydro Production       Monthly           -         311,174            129,656          21,777           -83%   Timing: Equal monthly spend throughout the year was assumed in the filing.       17       129,656          -
CPRY/2005/C/008      Field Office HVAC Units                                        General            Monthly           -         322,000            133,000          30,673           -77%                                                                                    20
TORM/2004/C/062      Pilot Butte CB 1D13 Failed Rpr 3rd Phase      OR             Transmission        Mar-2004       133,156       133,156            133,156         222,351            67%                                                                                    75
SNAU/2005/C/080      NAU U1 Start Up Trans Cubicle & Buswork    Naughton        Steam Production       Monthly       186,275       371,687            154,869         289,122            87%   Timing: Equal monthly spend throughout the year was assumed in the filing.       83       154,869          -
SCAR/2004/C/001      U2 BURNER MODIFICATION (NOx)                Carbon         Steam Production       Monthly       363,542       373,893            155,789         681,619           338%   Timing: Equal monthly spend throughout the year was assumed in the filing.      120       155,789          -
CPRY/2005/C/010      Field Office General Capital                                   General            Monthly           -         398,000            167,000          25,476           -85%                                                                                    16
SHTR/2004/C/035      301 Controls Replacement - DEH & 1055       Hunter         Steam Production       Monthly           -         428,837            178,682         (44,649)         -125%   Timing: Equal monthly spend throughout the year was assumed in the filing.        2       178,682          -
CITS/2005/C/951      CS R5.1 CSS/GTX/WkMGT CIC044 (Jul '04)                         General          Aug-2004        179,192       179,192            179,192         732,112           309%                                                                                   118
SJIM/2005/C/023      Jim Bridger Unit 1 & Unit 4 Burner        Jim Bridger      Steam Production       Monthly       122,924       450,281            187,617         319,534            70%   Timing: Equal monthly spend throughout the year was assumed in the filing.       77       187,617          -
SJIM/2005/C/011      JB Unit 4 Wallblowers IR25-76             Jim Bridger      Steam Production       Monthly           -         468,048            195,020         414,585           113%   Timing: Equal monthly spend throughout the year was assumed in the filing.       94       195,020          -
SCAR/2004/C/003      U2 SUPERHEAT REBUILD                        Carbon         Steam Production       Monthly        47,288       474,575            197,740         229,586            16%   Timing: Equal monthly spend throughout the year was assumed in the filing.       58       197,740          -
TWYM/9999/C/DRF      TWYM: Blk Deteriorated Facilities             WY             Transmission         Monthly        44,457       475,492            198,122           1,143           -99%                                                                                     6
SJIM/2004/C/081      Replace Apron Feeders & Crushers          Jim Bridger      Steam Production       Monthly        98,648       487,032            202,930         689,045           240%   Timing: Equal monthly spend throughout the year was assumed in the filing.      115       202,930          -
TUTM/2004/C/046                                                    UT
                     Mona Sub: Huntington-Camp Williams 345kV Ln Loop-in          Transmission       May-2004         18,530       229,781            229,781         126,082           -45%                                                                                    31
SCAR/2004/C/002      U2 WATER WALL REBUILD                       Carbon         Steam Production       Monthly        46,242       556,540            231,892         894,638           286%   Timing: Equal monthly spend throughout the year was assumed in the filing.      116       231,892          -
SHTR/2005/C/032      303 Baghouse Bag Replacement                Hunter         Steam Production       Monthly       380,947       562,101            234,209         440,991            88%   Timing: Equal monthly spend throughout the year was assumed in the filing.       84       234,209          -
TWYM/2004/C/014      Naughton Sub: Replace CBs #203, 213, 233      WY             Transmission        Jun-2004        49,126       238,842            238,842         168,352           -30%                                                                                    43
SGAD/2002/C/100      Gadsby Gas Turbine Peakers                  Gadsby         Other Production       Monthly       664,827       583,569            243,154       1,063,486           337%   Timing: Equal monthly spend throughout the year was assumed in the filing.      119       243,154          -
CMIN/2005/C/002      Reserve Exploration Drilling                  MF                Mining         31-Jul-2004          -         345,000            265,000         173,734           -34%                                                                                    37
                                                                                                       through
                                                                                                    30-Sep-2004
SNAU/2005/C/BKT      NAU FY 2005 Capital Blankets                Naughton   Steam Production           Monthly           -         655,636            273,182         166,184          -39% Timing: Equal monthly spend throughout the year was assumed in the filing.          35       273,182          -
TWYM/2004/C/017                                                     WY
                     Platte-Point of Rocks: Replace Relays & Comm Equipment   Transmission           Aug-2004         51,499       299,046            299,046          34,697          -88%                                                                                     14
SHTR/2004/C/108      301 FGD Internal Recycle Piping              Hunter    Steam Production           Monthly       (45,259)      739,573            308,156       1,591,731          417% Timing: Equal monthly spend throughout the year was assumed in the filing.         122       308,156          -
SJIM/2005/C/006      JB Unit 4 Air Preheater Rebuild            Jim Bridger Steam Production           Monthly       647,660       785,363            327,234       1,016,058          210% Timing: Equal monthly spend throughout the year was assumed in the filing.         112       327,234          -
CMIN/2005/C/011      Mainline Belt Replacement                      ME           Mining             31-Jul-2004          -         555,000            370,000         594,349           61%                                                                                     73
                                                                                                    31-Oct-2004
                                                                                                    31-Jul-2005
CEXE/2004/C/PCS      Capital Project -Executive Departments                           General         Apr-2004       442,476        442,476           442,476        268,642           -39%                                                                                      34
DZWF/2002/C/042      Midvalley 345-138 #1 Incr Cap                                 Transmission       Jun-2004       249,582        488,370           488,370        550,533            13%                                                                                      56
CMIN/2005/C/013      60" Terminal Group (1)                             ME             Mining        Aug-2004            -          513,000           513,000        166,132           -68%                                                                                      23
DZWF/2003/C/062      Fruit Heights - Increase Capacity ( 8.4 MVA)                   Distribution      Jun-2004       311,216        578,516           578,516        418,149           -28%                                                                                      46
DZWF/2003/C/039      Uintah - Inc Capacity #1 Xfmr (5.5 MVA)                        Distribution      Jun-2004       315,624      1,023,078         1,023,078        697,712           -32%                                                                                      40
CMIN/2005/C/010      Mine Extension                                     ME             Mining          Monthly           -        2,743,000         1,125,000        762,159           -32%                                                                                      39
SCHO/2003/C/029      U4 Reheater Partial Repl                          Cholla    Steam Production    May-2004         48,569      1,195,000         1,195,000      1,791,703            50%                                     Delayed spend                                    67      497,917     697,083
PDIT/9999/C/XB7      Pole Attach DataMgt Sys LT(PADMSLT)              System         Intangible       Jun-2004     1,381,694      1,381,694         1,381,694      1,633,770            18%                                                                                      59
SJIM/2005/C/005      U4 Precip Upgrades                             Jim Bridger Steam Production      Jun-2004       374,880      1,654,203         1,654,203      1,241,761           -25%                     Due to capitalization of a portion of the costs.                 49      689,251     964,952
DZCE/2004/C/005      Cameron Sub - Install 138-46 kV Transformer                    Distribution      Jun-2004       118,944      1,918,944         1,918,944      1,626,038           -15%                                                                                      54
DZSL/2004/C/006      South Mountain - Increase Capacity                             Distribution      Jun-2004       383,833      2,883,833         2,883,833      1,988,126           -31%                                                                                      41
DZWF/2003/C/063      70th South Sub - New 138-12.5 (30) (approved as 62nd South) Distribution         Jun-2004       454,614      3,149,889         3,149,889        181,820           -94%                                                                                       9
DZWF/2003/C/055      West Valley #1 - New 138-12.5 kV (30 MVA)                      Distribution      Jun-2004     1,598,642      3,157,892         3,157,892      2,114,811           -33%                                                                                      38
SJIM/2005/C/004      Purchase Seed Rotor for Main Generators        Jim Bridger Steam Production      Jun-2004     2,052,347      3,563,008         3,563,008      2,855,898           -20%                           Project completed under budget.                            50     1,484,587   2,078,421
SJIM/2004/C/059      U4 Submerged Drag Chain Conveyor               Jim Bridger Steam Production      Jun-2004       883,808      3,989,855         3,989,855      3,349,027           -16%              Project Delayed. Costs to be incurred through October.                  52     1,662,440   2,327,416
SJIM/2004/C/058      U4 Controls Upgrade                            Jim Bridger Steam Production      Jun-2004     2,231,832      4,048,949         4,048,949      2,875,444           -29%                Timing: Project not complete until November 2004.                     44     1,687,062   2,361,887
DJOR/2003/C/005      Taylorsville-West Valley 138 kV Rebld--Phase II (Kearns)       Distribution      Jun-2004       721,348      5,113,978         5,113,978      2,002,658           -61%                                                                                      25
DZWF/2003/C/042      Westfield (Hog Hollow) - Install New 138-12.5 kV & Ckt (30 MVA)Distribution      Jun-2004     2,225,457      5,124,771         5,124,771      3,339,915           -35%                                                                                      36
SJIM/2005/C/001      U4 Replace Cooling Tower                       Jim Bridger Steam Production      Jun-2004       997,668      5,146,014         5,146,014      4,125,065           -20%             Project Delayed. Costs to be incurred through November.                  51     2,144,173   3,001,842
DZWF/2003/C/021      Clearfield - Build new 138/12.5kV 60MVA sub (39 MVA)           Distribution      Jun-2004     3,850,573      6,822,949         6,822,949      4,127,880           -40%                                                                                      32
SCRA/2002/C/003      Craig 1,2: Emission Control Upgrades              Craig     Steam Production     Jun-2004     4,982,699     11,366,738        11,366,738      9,578,158           -16%                           Project completed under budget.                            53     4,736,141   6,630,597
                                                                                                                                                   74,036,780     67,145,369              Our
                                                                                                                                                                                         -9% filed forecast is approximately $6.3 million (5%) more than our actual PIS additions


Total for items above $100,000                                                                                                                     70,960,774     57,569,438            -19%


Total for items above $1,000,000                                                                                                                   62,665,794     44,291,945            -29%


Total for all items with corresponding budgeted(filed) amounts                                                                                     74,036,780     64,586,599            -13%




                                                                                                                                                                                                                                                                                                       Page 6.13.14
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.15
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.16
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.17
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.18
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.19
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.20
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.21
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.22
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.23
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.24
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.25
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.26
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.27
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.28
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.29
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.30
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.31
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.32
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.33
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.34
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.35
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.36
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.37
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.38
                                                                        Utah GRC 04-035-42                                                                                 Witness: Bruce Scott Moio
                                                         Comparison of Filed vs. Actual Major Plant Additions                                                              DPU Exhibit No. BSM 4.3
                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                      In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #   Name/Description of CAPEX Project/Item     Location   FERC Function                                         5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                         Date       CWIP       In Service                        (Actual)




                                                                                                                                                                                                                                 Page 6.13.39
                                                                            Utah GRC 04-035-42                                                                                         Witness: Bruce Scott Moio
                                                             Comparison of Filed vs. Actual Major Plant Additions                                                                      DPU Exhibit No. BSM 4.3
                                                                                                                                        =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                             Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                              In-Service     FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item     Location    FERC Function                                                5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                 Date         CWIP         In Service                        (Actual)




CDSM/2005/C/100    DSM CIC043 DemandSideMgtTracking Systms                    General               NA            7,677          -
CFIN/2004/C/012    S404 (Sarbane-Oxley Section 404)                          Intangible        Apr-2004 &         7,345      757,345
                                                                                             Sep-2004 thru
                                                                                                Mar-2005
CFIN/2004/C/014    LCT 19 (Finance Group) and Audit Moves                     General           Apr-2004         50,408       50,408
CFIN/2005/C/011    CP E3 Learning Management (LMS)                           Intangible         Dec-2004          9,606      559,606
CFIN/2005/C/950    IAS Release - changes for SAP                             Intangible         Quarterly           -         50,000
CFIN/2005/C/955    New PP&E Accounting Pronouncement                         Intangible          Monthly            -        350,000
CFIN/2005/C/960    Jars Keys Table Edits in SAP                              Intangible          Jul-2004           -        100,000
CFIN/2005/C/972    FERC PCA to BW                                            Intangible          Jul-2004           -        700,000
                                                                                                Jan-2005
                                                                                                Feb-2005
CFIN/2005/C/982    SAP Labor Changes Phase 1                                 Intangible          Monthly            -         130,000
CFIN/2005/C/984    SAP Service Master Function                               Intangible          Monthly            -         500,000
CFIN/2005/C/986    PRO – EDI Improvements                                    Intangible          Monthly            -         250,000
CFIN/2005/C/990    Staff Augmentation Accounting Upgrade                     Intangible          Monthly            -         170,000
CFIN/2005/C/999    CIO Contingency                                           Intangible      Jan-2005 thru          -       1,876,667
                                                                                                Jun-2005,
                                                                                               & Jan-2006
                                                                                             thru Mar-2006
CGEN/2004/C/004    Gen Eng Precipitator Performance Model Gen Eng         Steam Production      Apr-2004          9,500          -
CGEN/2004/C/007    GenEng Data Collection Instrumentation Gen Eng         Steam Production      Apr-2004         43,493          -
CGEN/2004/C/052    GEN RESOURCE DEV. CAI PROJECT                              General           Apr-2004        111,423      111,423
CGEN/2004/C/052    GEN RESOURCE DEV. CAI PROJECT          Gen Eng         Steam Production      Apr-2004          6,063          -
CGEN/2004/C/113    Gadsby - Metallurgical Lab Equipment   Gen Eng         Steam Production      Apr-2004         56,503          -
CGEN/2005/C/002    GEN ENG SAP SUPPORT SAP DEVELOPMENT EngGen             Steam Production        Monthly           -        263,975
CGEN/2005/C/003    Audit Management Tool                  Gen Eng         Steam Production        Monthly           -        103,165
CGEN/2005/C/004    AIS enhancements                       Gen Eng         Steam Production        Monthly           -         51,637
CGEN/2005/C/005    R-Link                                 Gen Eng         Steam Production        Monthly           -        309,393


                                                                                                                                                                                                                                             Page 6.13.40
                                                                            Utah GRC 04-035-42                                                                                         Witness: Bruce Scott Moio
                                                             Comparison of Filed vs. Actual Major Plant Additions                                                                      DPU Exhibit No. BSM 4.3
                                                                                                                                        =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                             Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                              In-Service     FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item     Location    FERC Function                                                5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                 Date         CWIP         In Service                        (Actual)
CGEN/2005/C/007    Panametrics flow meter                 Gen Eng         Steam Production      Monthly             -          11,193
CGEN/2005/C/008    ASME and NBIC code manuals             Gen Eng         Steam Production      Monthly             -           3,358
CGEN/2005/C/009    infrared Camera                        Gen Eng         Steam Production      Monthly             -         133,191
CGEN/2005/C/010    ADRE 208 Test Equipment                Gen Eng         Steam Production      Monthly             -          53,724
CGEN/2005/C/011    Vibration Micrologger                  Gen Eng         Steam Production      Monthly             -          16,789
CGEN/2005/C/012    Generator test equipment               Gen Eng         Steam Production      Monthly             -           5,596
CGEN/2005/C/013    Testing Instruments                    Gen Eng         Steam Production      Monthly             -           5,596
CGEN/2005/C/017    PI-ICE                                 Gen Eng         Steam Production      Monthly             -         131,529
CGEN/2005/C/018    Wireless Installation at OUC & NTO     Gen Eng         Steam Production      Monthly             -          52,829
CGEN/2005/C/019    Interactive White Board & Infocus Pro. Gen Eng         Steam Production      Monthly             -           6,326
CGEN/2005/C/020    Hydro Compliance Management System     Gen Eng         Steam Production      Monthly             -         105,546
CGEN/2005/C/021    GN GPORT Generation Web Portal Project Gen Eng         Steam Production      Monthly             988       210,713
CGEN/2005/C/022    Monitoring Equipment for Air Quality    Safety         Steam Production      Monthly             -          11,193
CGEN/2005/C/023    Audio Visual/Training-Safety            Safety         Steam Production      Monthly             -           2,239
CGEN/2005/C/024    IH Equipment                            Safety         Steam Production      Monthly             -           5,596
CGEN/2005/C/025    Surveilance Testing Equipment Upgrades  Safety         Steam Production      Monthly             -           4,477
CGEN/2005/C/026    COMPUTER FOR OSHA RECORD ROOM           Safety         Steam Production      Monthly             -           3,358
CGEN/2005/C/027    WEB-BASED INCIDENT REPORTING PROJECT    Safety         Steam Production      Monthly             -         179,081
CGEN/2005/C/028    COMPANY WIDE ERGONOMICS WORKSTATION     Safety         Steam Production      Monthly             -          27,981
CGEN/2005/C/100    Hunter Unit 4                          Hunter 4        Steam Production      FY07+               -             -
CGEN/2005/C/101    Geneva Build                           Geneva          Other Production      FY07+               -             -
CGEN/2005/C/102    Res D Capital Build                      ResD          Steam Production      Monthly             -         206,005
CITC/2004/C/205    QSC PC Purchases FY2004                                     General         Apr-2004           4,253         4,253
CITC/2005/C/205    PC Replacements Budget                                      General          Monthly             -       2,500,000
CITS/2004/C/475    SAP Workflow Standardization                               Intangible       Jul-2004          35,667       135,667
CITS/2004/C/631    HR OPNHR OpenEnrollmnt-VendorCustomEnhcn                    General         Apr-2004          21,194        21,194
CITS/2004/C/801    ISPMT InfoSystems Portfolio Mgmt Tool                      Intangible       Apr-2004              30            30
CITS/2004/C/802    Document Mgmt/Policy Docs                                  Intangible      May-2004          640,945       890,945
CITS/2004/C/803    US Apps Ecubed                                             Intangible       Oct-2004         272,294       272,294
CITS/2004/C/948    CS CGE CSF XeroxStatementFormatterEnh                       General         Apr-2004           5,739         5,739
CITS/2005/C/150    KWH Disaster Recovery                                      Intangible        Mar-05              -       1,200,000
                                                                                               Q1 FY06
CITS/2005/C/203    EHS Project - Emissions                                   Intangible        Jun-2004             -         500,000
CITS/2005/C/250    SAP Licenses                                              Intangible         Monthly             -         300,000
CITS/2005/C/701    Small enhancement roll-up - C&T                           Intangible         Monthly             -         800,000
CITS/2005/C/771    Small enhancement roll-up - Gen                           Intangible         Monthly             -         100,000
CITS/2005/C/791    Small enhancement roll-up - Min                           Intangible         Monthly             -          50,000
CITS/2005/C/949    PD Small Enhancements                                      General          Apr-2004           1,413         1,413
CITS/2005/C/950    Small enhancement roll-up - PD                            Intangible       April / May-          -       2,550,000
                                                                                             Aug-Dec-Mar
CMIN/1999/C/183    North Horn                                     MI           Mining        30-Nov-2004            -           7,000
                                                                                             30-Nov-2005
CMIN/2004/C/044    DEER CREEK MINE-(4) LIGHT DUTY MANTRIPS                     Mining                            53,458          -
CMIN/2005/C/003    MF Permitting                           MF                  Mining            FY07+              -            -
CMIN/2005/C/004    MF Engineering/Design                   MF                  Mining            FY07+              -            -
CMIN/2005/C/005    MF-Rilda Cyn-Portal Dev                 MF                  Mining          Jul-2005             -            -
CMIN/2005/C/006    MF-Rilda Cyn-No. 2 Fan                  MF                  Mining         Nov-2005              -            -
CMIN/2005/C/007    MF-Water Treatment Facility             MF                  Mining        31-Dec-2004            -        470,000
                                                                                             30-Apr-2005
CMIN/2005/C/012    Mainline Structure Replacment                 ME            Mining        30-Jun-2004            -        300,000
                                                                                             31-Jul-2004
                                                                                             31-Jul-2005
                                                                                             31-Dec-2005
CMIN/2005/C/014    60" Terminal Group Rep (2)                    ME            Mining        31-Jul-2004            -        820,000
                                                                                             31-Dec-2004
                                                                                             30-Jun-2005
                                                                                             31-Jul-2005
                                                                                             31-Dec-2005
CMIN/2005/C/016    LW Stageloader & Crusher                      LW            Mining          Mar-2005             -         955,000
CMIN/2005/C/017    LW Pan Bolter (2)                             LW            Mining          Jan-2005             -         210,000
CMIN/2005/C/018    Continuous Miner                              CM            Mining          Oct-2004             -       2,005,000
CMIN/2005/C/021    Shuttle Car (2)                               CM            Mining          Oct-2004             -       1,040,000
CMIN/2005/C/021b   Fuels Items <$100k                            MI            Mining           Monthly             -         300,000
CMIN/2005/C/022    Roof Bolter                                   CM            Mining         Dec-2004              -         700,000
CMIN/2005/C/023    Feeder Breaker                                CM            Mining         Nov-2004              -         435,000
CMIN/2005/C/024    Section Transformer                           CM            Mining         Nov-2004              -         300,000
CMIN/2005/C/025    Rockduster                                    CM            Mining          Feb-2004             -         106,000
CMIN/2005/C/026    LHD Scoop                                     TH            Mining          Mar-2005             -         422,000
CMIN/2005/C/027    Shield Hauler                                 TH            Mining        31-Mar-2005            -         498,000
                                                                                             31-Jan-2006
CMIN/2005/C/028    Shearer Carrier                               TH            Mining          Jun-2004             -        154,000
CMIN/2005/C/029    Personnel Carrier (3)                         TH            Mining          Oct-2004             -        265,000
CMIN/2005/C/030    Diesel Emissions Compliance                   TH            Mining        30-Oct-2004            -        400,000
                                                                                                through
                                                                                             31-Mar-2005
CMIN/2005/C/032    IT System Upgrade                              MI           Mining           Monthly             -         66,000



                                                                                                                                                                                                                                             Page 6.13.41
                                                                              Utah GRC 04-035-42                                                                                          Witness: Bruce Scott Moio
                                                               Comparison of Filed vs. Actual Major Plant Additions                                                                       DPU Exhibit No. BSM 4.3
                                                                                                                                           =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                                Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                 In-Service     FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item        Location     FERC Function                                               5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                    Date         CWIP         In Service                        (Actual)
CMIN/2005/C/033    EWest Items < $100k                                MI            Mining         Monthly             -         228,000
CPRY/2005/C/002    Remodel OUC 20 (PBL T.I.)                                       General         Monthly             -         134,000
CPRY/2005/C/003    HVAC Panel Replacement                                          General         Monthly             -         107,000
CPRY/2005/C/005    Roof Replacement Parking Canopies                               General         Monthly             -          81,000
CPRY/2005/C/006    LCT General Building Capital                                    General         Monthly             -         107,000
CPRY/2005/C/007    LCT Carpet                                                      General         Monthly             -         107,000
CPRY/2005/C/009    Field Office Landscape, Signs, etc.                             General         Monthly             -         269,000
CPRY/2005/C/011    Field Office Asphalt Work                                       General         Monthly             -         538,000
CPRY/2005/C/014    GIS Infrastructure                                              General         Monthly             -          27,000
CUNR/2005/C/I02    PPMWALL Intranet Isolation Firewall                            Intangible      Apr-2004           1,230           -
CWES/2003/C/005    WES RMT SQL Server 2000 Conversion                             Intangible      Apr-2004          71,205        71,205
CWES/2003/C/006    CHEAP MODEL DEVELOPMENT PHASE II                               Intangible      Apr-2004          88,618        88,618
CWES/2003/C/007    IRP MODEL DEVELOPMENT                                          Intangible      Jun-2004         203,332       203,332
CWES/2003/C/010    ETAG Association Business Analysis                             Intangible      Apr-2004          15,933        15,933
CWES/2004/C/014    HDI River Canal Gauges                                      Hydro Production   Apr-2004          44,156        44,156
CWES/2004/C/019    FPC External Data Upload                                       Intangible      Apr-2004          27,924        27,924
CWES/2004/C/070    Metering (WAPA Imbalance)                                       General        Jun-2004         315,696       507,396
CWES/2004/C/071    Installation of additional metering                             General         Monthly         356,794       356,794
CWES/2004/C/078    KWI K2 SOFTWARE UPGRADE                                        Intangible      Apr-2004         115,500       115,500
CWES/2004/C/100    Software Development (IRP Henwood Model)                       Intangible      Jun-2004          11,872       180,272
CWES/2005/C/001    Software Development (EIDI Implementation)                     Intangible      Mar-2005             -         337,500
CWES/2005/C/003    Software Development (Gas Management System)                   Intangible      Mar-2006             -             -
DBEN/2003/C/001    Oregon - Redmond Sub Relocation                               Distribution     Mar-2005          31,024       196,797                                                                                                                       1000
DCED/2004/C/002    Cross Hollow - Construct New 138-12 Sub                       Distribution     Jun-2004         228,307     3,128,307
DJOR/2003/C/004    Terminal - Tooele 138 kV Rebuild                             Transmission      Mar-2005         576,364     5,547,253
DMED/2003/C/002    Roxy Ann Sub - Construct New 115-12 Sub                       Distribution     Aug-2004         301,661     4,301,661
DMED/2004/C/002    Vilas Road - Install 3rd Feeder                               Distribution     Jun-2004          22,860       372,860
DMET/2003/C/004    McCl-Emigr Tap - Inst 1.4 mile 46 kV UG                      Transmission      Apr-2004         105,453     2,474,622
DMET/2003/C/005    Jordan-NorthWest: Rebuild 46 kV Single Ckt Line              Transmission      Oct-2005          14,573           -
DMOA/2004/C/001    Rattlesnake - Rebuild 69 kV Line                             Transmission      Nov-2006         266,836           -
DPAR/2003/C/001    Midway - Jordanelle (Silvercreek): 138 kV Line and CB's      Transmission      Mar-2005         176,064     2,941,728
DPOR/2003/C/001    Oregon - Marquam Line Relocation                              Distribution     Mar-2005          96,296     1,596,296
DSPN/2005/C/009    Rate Case Improvement Project (RCIP)                            General        Mar-2005             -       1,000,000
DZAF/2004/C/001    Lakeside Sub - Construct New 138-12 Sub                       Distribution     Jun-2005           2,080           -
DZAF/2005/C/002    Hale Sub - Increase Capacity                                  Distribution     Jun-2005             -             -
DZAF/2005/C/003    Pleasant Grove Sub - Convert to 138 kV and add 2nd            Distribution     Sep-2004             -       2,000,000
DZAL/2003/C/001    Marys River Sub - Increase Capacity                           Distribution     Oct-2004         196,429       571,429
DZBE/2005/C/001    Mill District Sub - New Substation                            Distribution     Nov-2005             -             -
DZCE/2004/C/004    Sigurd Sub: Rpl Failed 138 kV Transformer T-4518              Distribution     Sep-2004         111,782     1,368,414
DZCE/2005/C/002    4Corners to Cedar - Replace MW                                  General        Mar-2005             -       2,800,000
DZOG/2005/C/001    BDO Industrial Park - Construct New Sub & Line                Distribution     Jun-2005             -             -
DZPU/2005/C/001    Green Canyon Sub - Increase Capcity                           Distribution     Jun-2005             -             -
DZRB/2005/C/001    Gazley Sub - Increase Capacity                                Distribution     Jun-2005             -             -
DZRS/2004/C/001    WV to Aspen - Replace MW                                        General        Oct-2004             -         600,000
DZSL/2004/C/001    WV to Aspen - Replace MW                                        General        Oct-2004       1,928,323     2,328,323
DZSL/2004/C/005    Chapel Hill Sub - Construct New 138-12 Sub                    Distribution     Jun-2005          25,721           -
DZSL/2005/C/002    Purchase Property for Future Substations                      Distribution      Monthly             -       1,000,000
DZSL/2005/C/003    Carlisle Sub - Construct New 138-12 Sub                       Distribution     Jun-2005             -             -
DZWF/2003/C/018    South Weber - New 138-12.5 kV (30 MVA)                        Distribution     Jun-2004       1,303,452     3,444,525
DZWF/2003/C/037    West Ogden - Inst 2nd Xfmr (30 MVA)                           Distribution     Jun-2005         272,765           -
DZWF/2003/C/041    Willowcreek Sub - Increase Capacity                           Distribution     May-2004           4,989       104,989
DZWF/2003/C/048    Farmington - Convert to 138 kV (4.6 MVA)                      Distribution     Dec-2004          84,642     2,569,642
DZWF/2003/C/051    Southeast #4 - Ins New 138-12.5 kV Sub (30 MVA)               Distribution     Jun-2004         262,180     3,785,194
HIDA/2004/C/010    Oneida #2 Shaft & Runner Replacement              Hydro     Hydro Production   Dec-2004         276,267     1,366,918
HIDA/2005/C/001    Cove Flume Replacement                            Hydro     Hydro Production   Dec-2005             -             -
HKCA/2004/C/002    Copco 1 Spill Gates Indication 2 of 13            Hydro     Hydro Production                      6,885           -
HKCA/2004/C/009    Irongate Tunnel                                   Hydro     Hydro Production                    210,846           -
HKCA/2004/C/011    Copco 2 Replace Scroll Case Drain Valves          Hydro     Hydro Production                     13,503           -
HKCA/2005/C/006    Iron Gate Tunnel/Minimum Instream Flow            Hydro     Hydro Production   Sep-2006             -             -
HKOR/2004/C/005    JCB U1 Rewind / Protection                        Hydro     Hydro Production                    188,107           -
HKOR/2004/C/007    JCB U1 & U2 New Generator Breakers & Leads Hydro            Hydro Production Nov-2004 (U1)       94,824     1,188,000
                                                                                                Nov-2006 (U2)
HKOR/2005/C/002    JC Boyle #2 Generator Rewind & Protection       Hydro       Hydro Production   Nov-2005             -             -
HKOR/2005/C/005    JC Boyle #2 Runner Replacement                  Hydro       Hydro Production   Nov-2005             -             -
HLEW/1999/C/001    LI Lewis River Relicensing - Superior         Relicensing      Intangible                     9,309,674           -
HLEW/1999/C/023    Merwin Relicensing                            Relicensing      Intangible       FY07+         6,781,994           -
HLEW/1999/C/024    Swift Relicensing                             Relicensing      Intangible       FY07+         6,396,842           -
HLEW/2002/C/006    Speelyai - Boat Ramp Extension                  Hydro       Hydro Production                     34,301           -
HLEW/2002/C/007    Swift 1 Controls Upgrade                        Hydro       Hydro Production   Dec-2004       1,714,567     2,758,263
HLEW/2003/C/003    Swift Station Service Modifications             Hydro       Hydro Production    FY07+               -             -
HLEW/2004/C/016    Yale New Transformers, A Phase                  Hydro       Hydro Production                    353,645           -
HLEW/2004/C/019    Merwin Intake Screens Upgrade                   Hydro       Hydro Production                     25,729           -
HLEW/2004/C/025    Replace "B" Phase Step-Up Transformer           Hydro       Hydro Production    Monthly         282,085        32,251
HLEW/2004/C/026    Replace "C" Phase Step-Up Transformer           Hydro       Hydro Production    Monthly         282,236        85,446
HLEW/2004/C/027    Merwin/Yale - Repl Gov Pressure Tanks           Hydro       Hydro Production                    142,576           -
HLEW/2005/C/002    Swift 1 Operation & Capacity Upgrade            Hydro       Hydro Production   Dec-2005             -             -



                                                                                                                                                                                                                                                Page 6.13.42
                                                                             Utah GRC 04-035-42                                                                                         Witness: Bruce Scott Moio
                                                              Comparison of Filed vs. Actual Major Plant Additions                                                                      DPU Exhibit No. BSM 4.3
                                                                                                                                         =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                              Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                 In-Service   FY04 End     FY05 Placed                        5-Month
    SAP Project #    Name/Description of CAPEX Project/Item     Location      FERC Function                                              5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                    Date       CWIP         In Service                        (Actual)
HMED/1999/C/001     Klamath Relicensing                        Relicensing      Intangible        FY07+       22,008,379           -
HMED/1999/C/001     LI KLAMATH RELICENSING SUPERIOR            Relicensing      Intangible       Mar-2005         77,780        77,780
HNUQ/2003/C/005     North Umpqua Licensing Implementation        Hydro       Hydro Production                     18,234           -
HNUQ/2004/C/003     NU Communications                            Hydro       Hydro Production     FY07+              -             -
HNUQ/2004/C/006     Replace Mtg. & Training Center               Hydro       Hydro Production                     86,254           -
HNUQ/2004/C/011     Fish Creek Install Digital Governor          Hydro       Hydro Production                    114,808           -
HROG/2000/C/01      LI Rogue Relicensing-Hydro South           Relicensing      Intangible                     4,300,801           -
Multiple            CP GRID System Enhancements                                 Intangible        Quarterly      191,948       866,663
Multiple            CP REA - RCIP                                               Intangible        Jul-2004       157,763     1,517,763
                                                                                                 Dec-2004
                                                                                                 Mar-2005
Multiple            Furn & Equip                                                 General        31-May-2004       37,045      137,045
                                                                                                31-Mar-2005
OCCK/2004/C/001     Currant Creek                       Currant Creek        Other Production    Mar-2006            -             -
OCCK/2004/C/001     Currant Creek                       Currant Creek        Other Production     Jul-2005    44,139,956           -
OLMT/2005/C/001     LT. MOUNTAIN: SMALL TOOLS PROJECT     Little Mtn.        Other Production      Monthly           -           6,114
OLMT/2005/C/002     LT. MOUNTAIN: ASBESTOS COSTS          Little Mtn.        Other Production      Monthly           -          27,520
OWVP/2005/C/001     WEST VALLEY: PURCHASE GENIE MANLIFT  West Valley         Other Production      Monthly           -          58,866
OWVP/2005/C/004     WEST VALLEY: CGA MATERIAL PURCHASE   West Valley         Other Production      Monthly           -          24,835
OWVP/2005/C/006     W. VALLEY: PUMP,MOTORS,VALVES-13269West Valley           Other Production      Monthly           -          51,728
OWVP/2005/C/007     W. VALLEY: CEM-DAHS                  West Valley         Other Production      Monthly           -          62,182
PDIT/9999/C/XC8     FeederAll Integration Project (FTF)    System                Intangible      Sep-2004        193,125       193,125
PDIT/9999/C/XC9     AWAIR                                  System                Intangible       Feb-2005        27,433        27,433
PDIT/9999/C/XF5     EMS/Scada Phase II                     System                Intangible       Feb-2005    17,486,995    24,886,995
SBLU/2004/C/013     BLUNDELL OPTIMIZATION-BOTTOMING CYCLE  Blundell          Other Production                     38,315           -
SBLU/2005/C/001     BLUNDELL: GENERATOR AUXILLIARY SYSTEM  Blundell          Other Production     Monthly            -         201,507
SBLU/2005/C/002     BLUNDELL: STATION BATTERY BANK REPLACE Blundell          Other Production     Monthly            -          90,014
SBLU/2005/C/003     BLUNDELL: REMOTE INSTRUMENTATION UPGRADBlundell          Other Production     Monthly            -          23,226
SBLU/2005/C/004     BLUNDELL: MAIN TRANSF. GAS MONITOR Blundell              Other Production     Monthly            -          42,534
SBLU/2005/C/005     BLUNDELL: SKID LOADER ATTACHMENTS Blundell               Other Production     Monthly            -          16,895
SBLU/2005/C/006     BLUNDELL: GAS ANALYZER                 Blundell          Other Production     Monthly            -          11,422
SBLU/2005/C/007     BLUNDELL: HVAC ADMIN & AUX BLDGS.      Blundell          Other Production     Monthly            -          14,386
SBLU/2005/C/008     BLUNDELL: PORTABLE GENERATOR           Blundell          Other Production     Monthly            -           3,438
SBLU/2005/C/009     BLUNDELL: SCAFFOLDING                  Blundell          Other Production     Monthly            -           3,416
SBLU/2005/C/010     BLUNDELL: MOBILE RADIOS                Blundell          Other Production     Monthly            -           2,277
SBLU/2005/C/011     BLUNDELL: SMALL TOOLS 2005 FY          Blundell          Other Production     Monthly            -           6,585
SBLU/2005/C/012     BLUNDELL: MOTORS, PUMPS, VALVES        Blundell          Other Production     Monthly            -          65,220
SBLU/2005/C/013     BLUNDELL: ARC FLASH PROTECTION         Blundell          Other Production     Monthly            -           5,348
SCAR/2004/C/021     U 2 SEAL TROUGH SKIRT                  Carbon            Steam Production     Monthly         30,290        82,212
SCAR/2004/C/026     Small Tools                            Carbon            Steam Production     Monthly            863           -
SCAR/2004/C/028     U2 MAIN TRANSFORMER FIRE PROTECTION Carbon               Steam Production                      9,129           -
SCAR/2004/C/035     U2 PROTECTIVE MERCOID SCHEME           Carbon            Steam Production                     23,950           -
SCAR/2005/C/003     U1 ECONOMIZER REBUILD                  Carbon            Steam Production    Oct-2004            -       2,245,045
SCAR/2005/C/004     CARBON: ADMINISTRATION BUILDING HVAC Carbon              Steam Production    Monthly         125,992       147,771
SCAR/2005/C/005     CARBON: 2-2 CIRCULATING WATER PUMP Carbon                Steam Production    Monthly             -         142,093
SCAR/2005/C/007     CARBON: DRAFTING EQUIPMENT             Carbon            Steam Production    Monthly             -          32,732
SCAR/2005/C/009     CARBON: #3 COAL BELT REPLACEMENT       Carbon            Steam Production    Monthly             -          35,494
SCAR/2005/C/010     CARBON: #6 COAL BELT REPLACEMENT       Carbon            Steam Production    Monthly             -          11,904
SCAR/2005/C/011     CARBON 1: AIR PREHEATERS               Carbon            Steam Production    Monthly          12,739        48,738
SCAR/2005/C/012     CARBON 1: ELECTROSTATIC PRECIPITATORCarbon               Steam Production    Monthly             -         704,159
SCAR/2005/C/013     CARBON 1: CONDENSATE PUMP REBUILD Carbon                 Steam Production    Monthly             -          77,866
SCAR/2005/C/014     CARBON: ASH LANDFILL RECLAMATION       Carbon            Steam Production    Monthly             -          29,374
SCAR/2005/C/015     CARBON: COAL PILE LIGHTING UPGRADE Carbon                Steam Production    Monthly             -          53,669
SCAR/2005/C/016     CARBON: COOLING TOWER ACID TANK        Carbon            Steam Production    Monthly             -          24,451
SCAR/2005/C/017     CARBON: CORROSION INHIBITOR FEED SYSTEMCarbon            Steam Production    Monthly             -          46,515
SCAR/2005/C/018     CARBON 1: AUTOMATED SOOT BLOWER SYSTEM Carbon            Steam Production    Monthly             -         442,216
SCAR/2005/C/019     CARBON 1: FLAME SCANNERS               Carbon            Steam Production    Monthly             -         131,356
SCAR/2005/C/020     CARBON 1: SUPERHEAT REBUILD            Carbon            Steam Production    Monthly             -         590,991
SCAR/2005/C/021     CARBON 1: PROTECTIVE MERCOID SCHEMECarbon                Steam Production    Monthly             -          27,017
SCAR/2005/C/022     CARBON 2: PRECIPITATOR TR              Carbon            Steam Production    Monthly             -          22,984
SCAR/2005/C/023     CARBON 1: BOTTOM ASH SEAL SKIRT        Carbon            Steam Production    Monthly             -         113,995
SCAR/2005/C/024     CARBON 1: CIRCULATING WATER LINE RECOATCarbon            Steam Production    Monthly             -         227,322
SCAR/2005/C/025     CARBON 1: COND STORAGE TANK RECOAT Carbon                Steam Production    Monthly             -          61,196
SCAR/2005/C/026     CARBON 1: C.T. FIRE PROTECTION         Carbon            Steam Production    Monthly             -          57,022
SCAR/2005/C/027     CARBON 1: DRIFT ELIMINATORS & CASING Carbon              Steam Production    Monthly             -         127,683
SCAR/2005/C/028     CARBON 1: FLOW MONITOR                 Carbon            Steam Production    Monthly             -          28,501
SCAR/2005/C/029     CARBON 1: HYDROGEN COOLER              Carbon            Steam Production    Monthly             -          67,155
SCAR/2005/C/030     CARBON 1: MAIN TRANSF FIRE PROTECTIONCarbon              Steam Production    Monthly             -          53,820
SCAR/2005/C/031                                            C
                    CARBON 1: MECHANICAL DUST COLLECTORSarbon                Steam Production    Monthly             -         103,252
SCAR/2005/C/032     U1 TURBINE BLADES                      Carbon            Steam Production    Oct-2004            -       1,842,409
SCAR/2005/C/033     CARBON 2: C.T. FIRE PROTECTION         Carbon            Steam Production    Monthly             -          68,211
SCAR/2005/C/034     CARBON 2: FLOW MONITOR                 Carbon            Steam Production    Monthly             -          28,501
SCAR/2005/C/035     CARBON 1: WALLBLOWER REPLACEMENT Carbon                  Steam Production    Monthly             -          73,681
SCAR/2005/C/036     CARBON 1: BURNERS, TIPS AND NOZZLES Carbon               Steam Production    Monthly             -         229,327
SCAR/2005/C/037     CARBON: ELIMINOX CHECMICAL FEED SYSTEM Carbon            Steam Production    Monthly             -          46,725
SCAR/2005/C/038     CARBON: FUEL OIL CONTAINMENT           Carbon            Steam Production    Monthly             -          45,464



                                                                                                                                                                                                                                              Page 6.13.43
                                                                            Utah GRC 04-035-42                                                                                        Witness: Bruce Scott Moio
                                                             Comparison of Filed vs. Actual Major Plant Additions                                                                     DPU Exhibit No. BSM 4.3
                                                                                                                                       =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                            Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                               In-Service   FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item     Location      FERC Function                                             5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                  Date       CWIP         In Service                        (Actual)
SCAR/2005/C/039    CARBON: MECHANIC TRUC, 4X4, 1-TON           Carbon       Steam Production    Monthly            -          49,118
SCAR/2005/C/040    CARBON: MOTORS, PUMPS, AND VALVES Carbon                 Steam Production    Monthly            -          54,009
SCAR/2005/C/041    CARBON: PLANT ASPHALT SURFACE COURSE        Carbon       Steam Production    Monthly            -          34,213
SCAR/2005/C/042    CARBON: REX SCREEN BUILDING                 Carbon       Steam Production    Monthly            -          32,089
SCAR/2005/C/043    CARBON: SMALL TOOLS PROJECT                 Carbon       Steam Production    Monthly            -          58,059
SCAR/2005/C/044    CARBON 1: GENERATION PROTECTION             Carbon       Steam Production    Monthly            -         128,290
SCAR/2005/C/045    CARBON 1: MOTOR STARTS & STOPS              Carbon       Steam Production    Monthly            -         118,558
SCAR/2005/C/046    CARBON 1: PRECIPITATOR TR                   Carbon       Steam Production    Monthly            -          22,155
SCAR/2005/C/048    CARBON: MAIN FIRE PUMP SUPPLY LINE          Carbon       Steam Production    Monthly            -          45,316
SCAR/2005/C/049    CARBON: FLY ASH TRUCK                       Carbon       Steam Production    Monthly            -         190,390
SCHO/2003/C/018    Cholla Common: Underground Piping Rpl       Cholla       Steam Production                    85,435           -
SCHO/2004/C/001    FY 2004 Cholla Capital                      Cholla       Steam Production    Monthly            -       8,919,440
SCHO/2004/C/007    Cholla Comm: Bottom Ash Booster Pump        Cholla       Steam Production                    44,483           -
SCHO/2004/C/008    Cholla Comm:CoalHandling Magnetic Separ     Cholla       Steam Production                    21,851           -
SCHO/2004/C/009    Cholla Comm: Coal Handling Sump Pump        Cholla       Steam Production                     3,457           -
SCHO/2004/C/022    Cholla Common: Coal Handling Controls       Cholla       Steam Production                    70,921           -
SCHO/2004/C/024    Cholla Common: Sewage Plant Concrete Lid    Cholla       Steam Production                     3,365           -
SCHO/2004/C/028    Cholla 4: PRB Test Burn & Coal Conv         Cholla       Steam Production                    36,948           -
SCHO/2004/C/029    Cholla 4: "C" Mill & Piping Rebuild         Cholla       Steam Production                   184,441           -
SCHO/2004/C/035    Cholla 4: Boiler Penthouse Thermocouple     Cholla       Steam Production                     2,245           -
SCHO/2004/C/037    Cholla 4: Stator Leak Monitoring System     Cholla       Steam Production                     7,733           -
SCHO/9999/C/001    CHOLLA-Accrual of Capital                   Cholla       Steam Production                 1,649,315           -
SCOL/2003/C/024    Colstrip: Plant Control Sys Upgrade         Colstrip     Steam Production                   855,076           -
SCOL/2004/C/002    FY 2004 Colstrip Capital - Generation       Colstrip     Steam Production    Monthly            -       2,429,254
SCOL/2004/C/044    Colstrip 3/4:Turbine/Gen Fire Protection    Colstrip     Steam Production                       831           -
SCOL/2005/C/001    Colstrip Plt: Project Capital Additions       CO           Transmission     Dec-2004            -         141,673
SCOL/2005/C/007    Colstrip 3/4: Scrubber Hydro Blaster Aut    Colstrip     Steam Production                     7,594           -
SCOL/2006/C/001    Colstrip Project Capital Additons             MT           Transmission     Jan-2006            -             -
SCRA/2002/C/013    Craig1,2: High/Low Quality Sump              Craig       Steam Production                    23,520           -
SCRA/2003/C/047    Craig 1,2,3: Coal Preparation Lab            Craig       Steam Production                     7,207           -
SCRA/2004/C/001    Craig FY 2004 Capital Budget                 Craig       Steam Production    Monthly            -       1,960,045
SCRA/2004/C/007    Craig 1,2: Water Balance Device              Craig       Steam Production                    30,301           -
SCRA/2004/C/015    Craig 1: Start-Up Boiler Feed Pump Repl      Craig       Steam Production                    14,875           -
SCRA/2004/C/019    Craig 1,2,3: Raw Water Piping                Craig       Steam Production                    36,636           -
SCRA/2004/C/024    Craig 1,2,3: Cooling Tower Level Control     Craig       Steam Production                     5,221           -
SCRA/2004/C/030    Craig1,2,3: Upgrade Stator Cooling Water     Craig       Steam Production                     2,960           -
SCRA/9999/C/001    Craig - Capital Accrual Project              Craig       Steam Production                 1,791,617           -
SDVJ/2003/C/031    DJ0 - Turbine Deck Roof Replacement      Dave Johnston   Steam Production    Monthly            -         114,539
SDVJ/2004/C/014    U4 - GENERATOR TEMPERATURE MONITORING UP Dave Johnston   Steam Production    Monthly            -          12,665
SDVJ/2004/C/094    Waste Water to Ash Pond - VFD's and PLCs Dave Johnston   Steam Production                    36,008           -
SDVJ/2005/C/005    U0 - UPGRADE GANTRY CRANE                Dave Johnston   Steam Production    Monthly         63,594       466,447
SDVJ/2005/C/006    CEM Replacement                          Dave Johnston   Steam Production   Dec-2004            -       1,311,053
SDVJ/2005/C/007    U0 - CRITICAL MOTOR SPARES               Dave Johnston   Steam Production    Monthly            -         224,717
SDVJ/2005/C/008    U0 - ELECTRICAL /CONTROL ITEMS - RE Dave Johnston        Steam Production    Monthly            -         189,157
SDVJ/2005/C/009    U0 - REPLACE SCRAPER                     Dave Johnston   Steam Production    Monthly            -         460,959
SDVJ/2005/C/010    U0 - REPAVE COUNTY ROAD                  Dave Johnston   Steam Production    Monthly            -         329,276
SDVJ/2005/C/011    U0 - REPLACE ROAD GRADER                 Dave Johnston   Steam Production    Monthly            -         317,472
SDVJ/2005/C/012    U0 - COAL YARD FIRE PROTECTION           Dave Johnston   Steam Production    Monthly            -         257,050
SDVJ/2005/C/013    U0 - REPLACE DUMP TRUCK                  Dave Johnston   Steam Production    Monthly            -         149,812
SDVJ/2005/C/014    U0 - FUGITIVE DUST CONTROL               Dave Johnston   Steam Production    Monthly            -          92,082
SDVJ/2005/C/015    U0 - REMOVE CONVEYOR #11 EQUIPMENT       Dave Johnston   Steam Production    Monthly            -          77,992
SDVJ/2005/C/016    U0 - COAL YARD COMPONENTS                Dave Johnston   Steam Production    Monthly            -          72,440
SDVJ/2005/C/017    U0 - REPLACE SKID STEER LOADER           Dave Johnston   Steam Production    Monthly            -          57,620
SDVJ/2005/C/018    U0 - REMOVE ABANDONED COAL YARD EQ       Dave Johnston   Steam Production    Monthly            -          37,436
SDVJ/2005/C/019                                             Dave
                   U0 - PULVERIZER COMPONENT REPLACEM Johnston              Steam Production    Monthly            -         711,967
SDVJ/2005/C/020    U0 - PURCHASE & INSTALL ADD'L CENT Dave Johnston         Steam Production   Mar-2005            -       1,808,285
SDVJ/2005/C/022    U0 - PUMPS AND VALVES                    Dave Johnston   Steam Production    Monthly            -         172,860
SDVJ/2005/C/023    U0 - PLANT WIDE INSULATION UPGRADE Dave Johnston         Steam Production    Monthly            -          69,322
SDVJ/2005/C/024    U0 - PURCHASE PLANT VEHICLES             Dave Johnston   Steam Production    Monthly            -          57,620
SDVJ/2005/C/025                                             D
                   U0 - COMPUTER PERIPHERALS - NON-NETave Johnston          Steam Production    Monthly            -          40,095
SDVJ/2005/C/027                                             D
                   U0 - REPLACE RETRO CT FILL & HW BASINave Johnston        Steam Production    Monthly        927,718       132,495
SDVJ/2005/C/028    U0 - REPLACE PROCESS COMPUTERS Dave Johnston             Steam Production    Monthly            -          13,885
SDVJ/2005/C/029    U0 - REPLACE COMMON SB AIR PIPING Dave Johnston          Steam Production    Monthly            -         376,428
SDVJ/2005/C/030    U0 - 2005 - PROJECT FILE MANAGEMENT Dave Johnston        Steam Production    Monthly            -          43,610
SDVJ/2005/C/031    U1 - TRIPPER DECK WASH DOWN              Dave Johnston   Steam Production    Monthly            -         636,442
SDVJ/2005/C/032    U1 &2 - TRIPPER DECK ELECTRICAL UPGDave Johnston         Steam Production    Monthly            -         244,747
SDVJ/2005/C/033    U1 & 2 - 2005-06 - SOE & GPS CLOCK       Dave Johnston   Steam Production    Monthly            -          71,178
SDVJ/2005/C/034                                             Dave
                   U2 - 2005- ELEVATOR CONTROLS UPGRADE Johnston            Steam Production    Monthly            -         148,165
SDVJ/2005/C/035    U4 - CRUSHER HOUSE ARC FLASH PROTECTIO   Dave Johnston   Steam Production    Monthly            -          78,733
SDVJ/2005/C/036    U2 - TOCW STRAINER                       Dave Johnston   Steam Production    Monthly            -          35,724
SDVJ/2005/C/037    U2 - STATION AIR & VACUUM HEADERS Dave Johnston          Steam Production    Monthly            -          34,572
SDVJ/2005/C/038    U3 - PRIMARY GENERATION PROTECTION       Dave Johnston   Steam Production    Monthly            -          16,429
SDVJ/2005/C/039    U3 - AMPLIDYNE REPLACEMENT               Dave Johnston   Steam Production    Monthly            -         156,066
SDVJ/2005/C/040    U3 - OVATION HMI UPGRADE                 Dave Johnston   Steam Production    Monthly            -         134,354
SDVJ/2005/C/041    U3 - FD/ID DAMPER DRIVE CONTROLS R Dave Johnston         Steam Production    Monthly            -          13,170
SDVJ/2005/C/042    U3 - MAIN TRANSFORMER "U" BUSHING R      Dave Johnston   Steam Production    Monthly            -          71,218



                                                                                                                                                                                                                                            Page 6.13.44
                                                                               Utah GRC 04-035-42                                                                                           Witness: Bruce Scott Moio
                                                                Comparison of Filed vs. Actual Major Plant Additions                                                                        DPU Exhibit No. BSM 4.3
                                                                                                                                             =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                                  Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                     In-Service   FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item         Location        FERC Function                                             5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                        Date       CWIP         In Service                        (Actual)
SDVJ/2005/C/043    U3 - BOILER THROAT ENLARGEMENT                 Dave Johnston   Steam Production    Monthly            -        137,135
SDVJ/2005/C/044    U3 - REPLACE BOILER EXPANSION JOINTDave Johnston               Steam Production    Monthly            -         69,144
SDVJ/2005/C/045    U3 - PA FLOW INDICATION                        Dave Johnston   Steam Production    Monthly            -        255,459
SDVJ/2005/C/046    U3 - AH COLD SIDE BASKET REPLACEMENave JohnstonD               Steam Production    Monthly            -        155,150
SDVJ/2005/C/047    U3 - REPLACE REHEAT ATTEMPERATOR Dave Johnston                 Steam Production    Monthly            -         57,620
SDVJ/2005/C/048    U3 - BURNER IMPELLER/ SHROUD REPLAC            Dave Johnston   Steam Production    Monthly            -         67,300
SDVJ/2005/C/049    U3 - AH STATIC/ RADIAL SEALS                   Dave Johnston   Steam Production    Monthly            -         46,096
SDVJ/2005/C/050    U3 - TC REPLACMENT                             Dave Johnston   Steam Production    Monthly            -         18,438
SDVJ/2005/C/051    U3 - UPGRADE PRECIP CONTROLS                   Dave Johnston   Steam Production    Monthly            -         86,430
SDVJ/2005/C/052    U3/4 - SOE & GPS CLOCK                         Dave Johnston   Steam Production    Monthly            -         56,362
SDVJ/2005/C/053    U3 - 2005 - DIFFERENTIAL RELAYING              Dave Johnston   Steam Production    Monthly            -         31,722
SDVJ/2005/C/054    U3 - REPLACE FW MILL TOPS & SWEEPS Dave Johnston               Steam Production    Monthly            -        464,223
SDVJ/2005/C/055    U3 - REPLACE FW MILL LUB OIL SYS               Dave Johnston   Steam Production    Monthly            -        314,438
SDVJ/2005/C/056    U3 - PROCESS DATA INPUTS TO PI                 Dave Johnston   Steam Production    Monthly            -         34,111
SDVJ/2005/C/057    U4 - INSTRUMENTATION UPGRADES                  Dave Johnston   Steam Production    Monthly            -         39,785
SDVJ/2005/C/058    U4 - REPLACE LAST STAGE BUCKETS (LS            Dave Johnston   Steam Production   Apr-2005            -            -
SDVJ/2005/C/059    U4 - BEARING COOLING WATER UPGRADES Johnston   Dave            Steam Production    Monthly            -        147,617
SGAD/2004/C/018    MAIN TRANSFORMER                                   Gadsby      Steam Production    Monthly         36,414      979,019
SGAD/2005/C/001    GADSBY: VALVES,PUMPS,MOTORS & GEARBOXES            Gadsby      Steam Production    Monthly            -        100,861
SGAD/2005/C/003    GADSBY: CAPITALIZED ASBESTOS                       Gadsby      Steam Production    Monthly            -         90,216
SGAD/2005/C/005    GADSBY: INSTRUMENT AIR COMPRESSOR Gadsby                       Steam Production    Monthly            -         73,310
SGAD/2005/C/009    GADSBY: VALVE CREW TRUCK                           Gadsby      Steam Production    Monthly            -         58,111
SGAD/2005/C/011    GADSBY 3: DA ROOF REPLACEMENT                      Gadsby      Steam Production    Monthly            -        105,912
SHAY/2002/C/017    Hayden Comm: RR Coal Unloading Facility            Hayden      Steam Production                    42,059          -
SHAY/2004/C/001    FY 2004 Hayden Capital                             Hayden      Steam Production    Monthly            -        600,000
SHAY/2004/C/003    Hayden 2: Emissions Monitor Replacement            Hayden      Steam Production                    25,254          -
SHAY/2004/C/010    Hayden Common: Security Gate/Cameras               Hayden      Steam Production                   238,785          -
SHER/2004/C/001    Hermiston FY 2004 Capital Budget                 Hermistion    Other Production    Monthly            -        671,553
SHTN/2004/C/086    Htg U0 Coal Blending Ash Analyzer                Huntington    Steam Production    Monthly        849,497      232,192
SHTN/2005/C/001    Htg U1Circ Water Pump Motor - Spare              Huntington    Steam Production    Monthly            -        205,623
SHTN/2005/C/002    U0 D-10 Dozer Purchase                           Huntington    Steam Production    Monthly            -        445,528
SHTN/2005/C/003    U0 Coal Mill Cranes (Safety)                     Huntington    Steam Production    Monthly            -        245,966
SHTN/2005/C/004    U0 Generation Security Project                   Huntington    Steam Production    Monthly            -        213,883
SHTN/2005/C/005    U0 Fire Systems Upgrades                         Huntington    Steam Production    Monthly            -        185,152
SHTN/2005/C/006    U0 Dozer Overhaul #1                             Huntington    Steam Production    Monthly            -        185,285
SHTN/2005/C/007    U0 Dozer Overhaul #2                             Huntington    Steam Production    Monthly            -        185,285
SHTN/2005/C/008    U0 Plant Pumps, Valves, & Motors                 Huntington    Steam Production    Monthly            -        175,164
SHTN/2005/C/009    U0 Vehicle Replacements (3)                      Huntington    Steam Production    Monthly            -        119,509
SHTN/2005/C/010    U0 Asphalt Replacement & Seal Coating            Huntington    Steam Production    Monthly            -         98,921
SHTN/2005/C/011    U0 Plant Roofing - Above Reddler Deck            Huntington    Steam Production    Monthly            -         99,655
SHTN/2005/C/012    U0 Bently Nevada System 1 Upgrade                Huntington    Steam Production    Monthly            -         92,514
SHTN/2005/C/013    U0 Boiler Circ Pump Motor rewind                 Huntington    Steam Production    Monthly            -         79,686
SHTN/2005/C/014    U0 Thermography Camera, E-Series from F          Huntington    Steam Production    Monthly         63,913       68,206
SHTN/2005/C/015    U0 Cathodic Protection                           Huntington    Steam Production    Monthly            -         67,619
SHTN/2005/C/016    U0 Replace 15" Lathe                             Huntington    Steam Production    Monthly            -         59,884
SHTN/2005/C/017    U0 Belt Replacement - 1-1 & the 1-4 Belt         Huntington    Steam Production    Monthly            -         57,049
SHTN/2005/C/018    U0 Dump Truck Replacement                        Huntington    Steam Production    Monthly            -         84,989
SHTN/2005/C/019    U0 Plant Lighting - Electrical Shop              Huntington    Steam Production    Monthly            -         41,453
SHTN/2005/C/020    U0 Sootblower ASI to Ovation Interface           Huntington    Steam Production    Monthly            -         42,722
SHTN/2005/C/021    U0 Plant Tools                                   Huntington    Steam Production    Monthly            -         43,901
SHTN/2005/C/022    U0 Weigh Belt                                    Huntington    Steam Production    Monthly            -         35,585
SHTN/2005/C/023                                                     Huntington
                   U0 Plant Office Equipment - incl. Printers, copiers, etc.      Steam Production    Monthly          3,603       32,926
SHTN/2005/C/024    U0 RCC Compressor Vibration Interface            Huntington    Steam Production    Monthly            -         24,076
SHTN/2005/C/025    U0 Sonic Analyzer                                Huntington    Steam Production    Monthly            -         17,073
SHTN/2005/C/026    U0 Water Treatment Resins                        Huntington    Steam Production    Monthly            -         11,420
SHTN/2005/C/027    U0 Wireless Network Access Points                Huntington    Steam Production    Monthly            -          8,880
SHTN/2005/C/028    U1 Pulverize Coal Flow Monitoring System         Huntington    Steam Production    Monthly            -        344,247
SHTN/2005/C/029    U1 Boiler Optimization System                    Huntington    Steam Production    Monthly            -        229,129
SHTN/2005/C/030    U1 Boiler CO Monitors                            Huntington    Steam Production    Monthly            -        213,876
SHTN/2005/C/031    U1 Vane Wheels                                   Huntington    Steam Production    Monthly            -        195,474
SHTN/2005/C/032    U1 Coal Mill Parts - Blanket                     Huntington    Steam Production    Monthly            -        153,653
SHTN/2005/C/033    U1 4160 Breaker Replacement                      Huntington    Steam Production    Monthly        149,213      151,864
SHTN/2005/C/034    U1 Reddler Hoist                                 Huntington    Steam Production    Monthly            -        137,344
SHTN/2005/C/035    U1 GSU Transformer Monitoring                    Huntington    Steam Production    Monthly            -         76,906
SHTN/2005/C/036    U1 Stack Flow Monitors                           Huntington    Steam Production    Monthly            -         39,976
SHTN/2005/C/037    U1 CEM Enclosures                                Huntington    Steam Production    Monthly            -          6,380
SHTN/2005/C/038    U1 Plant Lighting - Turbine Deck                 Huntington    Steam Production    Monthly            -         30,289
SHTN/2005/C/041    U1 Scrubber Recycle Pumps                        Huntington    Steam Production    Monthly            -        272,617
SHTN/2005/C/042    U1 Scrubber Mist Eliminator Upgrade              Huntington    Steam Production   Nov-2005            -            -
SHTN/2005/C/046    U1 Scrubber Thickener Polymer & Instrume         Huntington    Steam Production    Monthly            -         65,428
SHTN/2005/C/064                                                     Huntington
                   U1 Boiler Low Temp. SH Replacement (Capped Pendants)           Steam Production    Monthly            -        153,300
SHTN/2005/C/069    U2 Coal Mill Parts - Blanket                     Huntington    Steam Production    Monthly            -        153,653
SHTN/2005/C/070    U2 Vane Wheels                                   Huntington    Steam Production    Monthly            -        140,922
SHTN/2005/C/071    U2 Generator Vibration Monitor                   Huntington    Steam Production    Monthly            -         48,141
SHTN/2005/C/072    U2 Stack Flow Monitors                           Huntington    Steam Production    Monthly            -         39,976
SHTN/2005/C/073    U2 CEM Enclosures                                Huntington    Steam Production    Monthly            -          6,380



                                                                                                                                                                                                                                                  Page 6.13.45
                                                                            Utah GRC 04-035-42                                                                                        Witness: Bruce Scott Moio
                                                             Comparison of Filed vs. Actual Major Plant Additions                                                                     DPU Exhibit No. BSM 4.3
                                                                                                                                       =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                            Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                               In-Service   FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item     Location      FERC Function                                             5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                  Date       CWIP         In Service                        (Actual)
SHTN/2005/C/074    U2 Plant Lighting - Turbine Deck           Huntington    Steam Production    Monthly            -          30,289
SHTN/2005/C/075    U2 GSU Transformer Monitoring              Huntington    Steam Production    Monthly            -          38,579
SHTR/2004/C/022    300 VFD Underflow Pump Drives                Hunter      Steam Production                    63,867           -
SHTR/2004/C/033    U1 Submerged Drive Chain Conveyor System     Hunter      Steam Production   Mar-2005        937,421     4,184,421
SHTR/2004/C/034    U1 Nose Arch Replacement                     Hunter      Steam Production   Mar-2005        542,148     1,659,000
SHTR/2004/C/036    301 Reheat Pendant Replacements              Hunter      Steam Production    Monthly        307,386       703,895
SHTR/2004/C/039    301 FD, ID, & Booster Fan Damper Drives      Hunter      Steam Production    Monthly        245,683       211,864
SHTR/2004/C/040    301 Burner Tip Replacements                  Hunter      Steam Production    Monthly         79,572        95,022
SHTR/2004/C/041    301 Boiler Flame Sprays                      Hunter      Steam Production    Monthly            -         323,743
SHTR/2004/C/042    301 1-1 Tower Isolation Dampers              Hunter      Steam Production    Monthly         94,208        99,292
SHTR/2004/C/044    301 Scrubber External Recycle Spray Pipi     Hunter      Steam Production    Monthly         88,768       248,230
SHTR/2004/C/047    301 ERV Replacement                          Hunter      Steam Production    Monthly            -          28,445
SHTR/2004/C/050    301 Generator Protection Relay System -      Hunter      Steam Production    Monthly            -         170,333
SHTR/2004/C/066    303 Flame Scanners 40 ea.                    Hunter      Steam Production                   221,954           -
SHTR/2004/C/091    302 FGD Process Sump Line Replace            Hunter      Steam Production                    25,272           -
SHTR/2004/C/112    301 Stack Bypass Ducts                       Hunter      Steam Production   Monthly             -         521,531
SHTR/2004/C/136    U1 FGD Mist Eliminator Overhaul              Hunter      Steam Production   Jul-2004        797,117     1,531,870
SHTR/2004/C/146    300 Mill Crew Vehicles                       Hunter      Steam Production                    49,821           -
SHTR/2004/C/148    301 Fuel Tech Injection System               Hunter      Steam Production                   113,969           -
SHTR/2004/C/149    303 Fuel Tech Injection System               Hunter      Steam Production                   121,566           -
SHTR/2004/C/150    301 Cooling Tower Traveling Screens          Hunter      Steam Production                   200,331           -
SHTR/2005/C/001    300 Trans Tower Air Supported Conveyor       Hunter      Steam Production    Monthly            -         263,657
SHTR/2005/C/002    300 Anion Vessel Replacement                 Hunter      Steam Production    Monthly            -          60,050
SHTR/2005/C/003    300 Asphalt Pavement Repair                  Hunter      Steam Production    Monthly            -          93,828
SHTR/2005/C/005    300 Cathodic Protection                      Hunter      Steam Production    Monthly            -          57,836
SHTR/2005/C/006    300 Center Pivot Sprinkler System            Hunter      Steam Production    Monthly            -          89,137
SHTR/2005/C/007    300 Cooling Tower Gearboxes (blanket)        Hunter      Steam Production    Monthly            -         209,560
SHTR/2005/C/008    300 Demineralizer Resins                     Hunter      Steam Production    Monthly            -          45,389
SHTR/2005/C/009    300 Entrance Security Project                Hunter      Steam Production    Monthly            -         187,657
SHTR/2005/C/010    300 Fire Protection Upgrade                  Hunter      Steam Production    Monthly            -         254,509
SHTR/2005/C/012    300 HVAC Upgrade                             Hunter      Steam Production    Monthly            -         895,122
SHTR/2005/C/013    300 Instrument - Service Air System          Hunter      Steam Production    Monthly            -         121,461
SHTR/2005/C/014    300 Lab Analyzers                            Hunter      Steam Production    Monthly            -          50,386
SHTR/2005/C/016    300 Office Blanket                           Hunter      Steam Production    Monthly            -          17,147
SHTR/2005/C/017    300 Plant Roof Replacement                   Hunter      Steam Production    Monthly            -         140,742
SHTR/2005/C/019    300 Replace 10 Wheel Dump Truck              Hunter      Steam Production    Monthly            -          68,495
SHTR/2005/C/020    300 Repl. Breakers in Load Centers/MCC's     Hunter      Steam Production    Monthly            -         186,953
SHTR/2005/C/021    300 Sluice Gate at Cottonwood Diversion      Hunter      Steam Production    Monthly            -         140,742
SHTR/2005/C/023    300 Soot Blower Disconnects (Safety)         Hunter      Steam Production    Monthly            -          47,902
SHTR/2005/C/024    300 Vehicle Replacement                      Hunter      Steam Production    Monthly            -          98,520
SHTR/2005/C/025    301 Coal Mill Components                     Hunter      Steam Production    Monthly            -         470,061
SHTR/2005/C/026    301 FGD Process Sump Line Replacement        Hunter      Steam Production    Monthly            -         128,550
SHTR/2005/C/027    301 Turbine Valve EHC Filter System          Hunter      Steam Production    Monthly            -          76,149
SHTR/2005/C/028    302 Coal Mill Components                     Hunter      Steam Production    Monthly            -         323,845
SHTR/2005/C/029    302 Cooling Tower Traveling Screens          Hunter      Steam Production    Monthly            -         170,344
SHTR/2005/C/030    302 Fuel Tech Injection System               Hunter      Steam Production    Monthly         73,324       117,784
SHTR/2005/C/031    302 Turbine Valve EHC Filter System          Hunter      Steam Production    Monthly            -          50,503
SHTR/2005/C/033    303 Boiler Exhaust Fan Replacements          Hunter      Steam Production    Monthly            -         292,215
SHTR/2005/C/034    303 Cooling Tower Component Replacement      Hunter      Steam Production    Monthly            -         233,414
SHTR/2005/C/035    303 Cooling Tower Traveling Screens          Hunter      Steam Production    Monthly            -         274,221
SHTR/2005/C/036    303 Elevator Modernization                   Hunter      Steam Production    Monthly            -         246,942
SHTR/2005/C/037    303 Hypochlorite Bulk Storage                Hunter      Steam Production    Monthly            -         115,583
SHTR/2005/C/039    305 1-2 Reclaim Belt Replacement             Hunter      Steam Production    Monthly            -          46,569
SHTR/2005/C/040    305 Clarifier Underflow Pump Drives          Hunter      Steam Production    Monthly            -          49,802
SHTR/2005/C/041    305 Fly Ash Unloader                         Hunter      Steam Production    Monthly            -         108,835
SHTR/2005/C/042    305 Hypochlorite Bulk Storage                Hunter      Steam Production    Monthly            -          90,427
SHTR/2005/C/043    303 Coal Mill Components                     Hunter      Steam Production    Monthly            -         370,611
SHTR/2005/C/044    301Overfire Air Damper Replace               Hunter      Steam Production    Monthly            -         153,537
SHTR/2005/C/045    302 Overfire Air Damper Replace              Hunter      Steam Production    Monthly            -         101,828
SHTR/2005/C/046    301 Main Transformer Gas Monitor             Hunter      Steam Production    Monthly            -          84,409
SHTR/2005/C/047    301FSSS Software Upgrade                     Hunter      Steam Production    Monthly            -          29,427
SJIM/2002/C/018    SPARE ID & FD FAN MOTOR                    Jim Bridger   Steam Production    Monthly        113,439       231,068
SJIM/2002/C/034    Coal Yard Dust Collection Upgrade          Jim Bridger   Steam Production                    64,152           -
SJIM/2004/C/002    Upgrade Magnetic Separators                Jim Bridger   Steam Production    Monthly            -         144,417
SJIM/2004/C/004    Dust Collector Upgrades                    Jim Bridger   Steam Production                   106,869           -
SJIM/2004/C/005    Upgrade Coalyard Sump Pump Sys             Jim Bridger   Steam Production    Monthly          5,254        72,209
SJIM/2004/C/027    Upgrade Green River Disch Vlv Operators    Jim Bridger   Steam Production    Monthly         53,793       288,835
SJIM/2004/C/030    Unit 2, Replace Dual Flow Trays            Jim Bridger   Steam Production    Monthly         29,724        64,988
SJIM/2004/C/053    Unit 3, Replace Lower Chevrons             Jim Bridger   Steam Production    Monthly            -         245,510
SJIM/2004/C/054    Unit 1,2,3,4 Replace Logic Room HVAC       Jim Bridger   Steam Production    Monthly         27,723       180,522
SJIM/2005/C/002    Replace 21 Feedwater Heater                Jim Bridger   Steam Production    Monthly          4,979       474,051
SJIM/2005/C/003    U2 Controls                                Jim Bridger   Steam Production   Jun-2005            -             -
SJIM/2005/C/007    Rewind #2 Main Generator Stator            Jim Bridger   Steam Production   Jun-2005            -             -
SJIM/2005/C/008    U2 Submerged Drag Chain Conveyor           Jim Bridger   Steam Production   Jun-2005            -             -
SJIM/2005/C/009    Upgrade 05A&B Conveyor Headhouse           Jim Bridger   Steam Production    Monthly            -         532,757
SJIM/2005/C/012    Dust Extractors--Units 1 and 3             Jim Bridger   Steam Production    Monthly            -         403,568



                                                                                                                                                                                                                                            Page 6.13.46
                                                                             Utah GRC 04-035-42                                                                                        Witness: Bruce Scott Moio
                                                              Comparison of Filed vs. Actual Major Plant Additions                                                                     DPU Exhibit No. BSM 4.3
                                                                                                                                        =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                             Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                In-Service   FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item      Location      FERC Function                                             5-month (Filed)                    Variance                                Explanation    Orig Sort
                                                                                                   Date       CWIP         In Service                        (Actual)
SJIM/2005/C/013    Reverse Osmosis w/o Multi-Media             Jim Bridger   Steam Production    Monthly          2,305       370,799
SJIM/2005/C/018    JB Unit 4 BCP Motor Rewinds                 Jim Bridger   Steam Production    Monthly            -         299,407
SJIM/2005/C/020    JB Unit 2 Replace Lower Chevrons            Jim Bridger   Steam Production    Monthly            -         290,368
SJIM/2005/C/021    Air Belts--05A Conveyor                     Jim Bridger   Steam Production    Monthly            -         247,011
SJIM/2005/C/033    JB Unit 4 Ignitor Upgrades                  Jim Bridger   Steam Production    Monthly            -         281,405
SJIM/2005/C/035    JB Unit 2 Construction Elevator             Jim Bridger   Steam Production    Monthly            -         217,070
SJIM/2005/C/036    New Common LCC pair w/Transformers          Jim Bridger   Steam Production    Monthly            -         250,914
SJIM/2005/C/038    JB Unit 4 RPL Precip expansion joi          Jim Bridger   Steam Production    Monthly            -         100,780
SJIM/2005/C/040    JB Unit 1 Replace Dual Flow Trays           Jim Bridger   Steam Production    Monthly         32,385       103,520                                                                              double count
SJIM/2005/C/043    JB Unit 4 Scrubber Quench Header            Jim Bridger   Steam Production    Monthly            -         116,394
SJIM/2005/C/046    Replace Various Plant Building Roofs        Jim Bridger   Steam Production    Monthly            -          96,833
SJIM/2005/C/048    Stacker/Reclaimer Capital Spare Gear        Jim Bridger   Steam Production    Monthly            -         107,524
SJIM/2005/C/049    Blanket - Small Tools                       Jim Bridger   Steam Production    Monthly            -          67,336
SJIM/2005/C/050    Install Glycol Heaters for CY Fire R        Jim Bridger   Steam Production    Monthly            -          81,963
SJIM/2005/C/053    JB Unit 4 Upgrade Vessel Outlet Zo          Jim Bridger   Steam Production    Monthly            -          60,705
SJIM/2005/C/054    JB Unit 1 Upgrade Vessel Outlet Zo          Jim Bridger   Steam Production    Monthly            -          60,705
SJIM/2005/C/056    Reline 04 Intermediate Hopper               Jim Bridger   Steam Production    Monthly            -          57,374
SJIM/2005/C/061    Unit Purchase Cooling Tower Fan Stack       Jim Bridger   Steam Production    Monthly            -          23,691
SJIM/2005/C/062    Replace Light Equipment                     Jim Bridger   Steam Production    Monthly            -          39,484
SJIM/2005/C/063    JB Unit 1 Replace Precipitator AC           Jim Bridger   Steam Production    Monthly            -          38,249
SJIM/2005/C/065    Design--Build 01B Conv Mtc. Platform        Jim Bridger   Steam Production    Monthly            -          37,426
SJIM/2005/C/066    Design--Build 01X Spout Ops. Platfor        Jim Bridger   Steam Production    Monthly            -          37,426
SJIM/2005/C/068    Blanket - Mechanical                        Jim Bridger   Steam Production    Monthly            -         552,780
SJIM/2005/C/070    Stacker/Reclaimer Motors with Brakes        Jim Bridger   Steam Production    Monthly            -          41,674
SJIM/2005/C/071    Unit Blanket - Electrical / Intrument       Jim Bridger   Steam Production    Monthly            -         197,421
SJIM/2005/C/072    Purchase Cooling Twr Fan Gear Boxes         Jim Bridger   Steam Production    Monthly            -          27,244
SJIM/2005/C/073    Replace Cathodic Protection Anode Be        Jim Bridger   Steam Production    Monthly            -          23,953
SJIM/2005/C/074    Fabricate Two Circ Pump Suction Scre        Jim Bridger   Steam Production    Monthly            -          22,875
SJIM/2005/C/077    Purchase Electric JLG Style Manlift         Jim Bridger   Steam Production    Monthly            -          11,845
SJIM/2005/C/079    Unit Replace Fly Ash Loadout Dust Con       Jim Bridger   Steam Production    Monthly            -          22,664
SJIM/2005/C/083    Unit Install Metal Detectors 95A & 95       Jim Bridger   Steam Production    Monthly            -          56,214
SJIM/2005/C/084    Unit Unit 4 Replace Logic Room HVAC         Jim Bridger   Steam Production    Monthly            -         103,704
SJIM/2005/C/085    Unit Convert 05A Conveyor Motor to 48       Jim Bridger   Steam Production    Monthly            -         104,317
SJIM/2005/C/086    Blanket - Office                            Jim Bridger   Steam Production    Monthly            -          47,381
SJIM/2005/C/087    JB Unit 4 Air Preheater Sootblower          Jim Bridger   Steam Production    Monthly            -         120,238
SJIM/2005/C/089    Unit Main Transformer Gas Monitors          Jim Bridger   Steam Production    Monthly            -          78,982
SJIM/2005/C/090    Unit JB Unit 4 Waterwall Replacemen         Jim Bridger   Steam Production    Monthly            -         382,492
SJIM/2005/C/091    Purchase Cooling Tower Fan Assemblie        Jim Bridger   Steam Production    Monthly            -          67,123
SJIM/2005/C/092    Cooling Tower Fire Protection               Jim Bridger   Steam Production                    22,128           -
SJIM/2005/C/100    SDCC Insulation & Heating                   Jim Bridger   Steam Production   Sep-2004            -       1,351,604
SNAU/2003/C/059    U3 Expand 1rst Scrubber Pond                 Naughton     Steam Production   Jul-2005            -             -
SNAU/2004/C/043    NAU U3 Outside Lighting Upgrade/Scrubber     Naughton     Steam Production                    29,013           -
SNAU/2004/C/050    NAU Hydro Valves & Trip Solenoid             Naughton     Steam Production                    13,593           -
SNAU/2004/C/064    NAU U0 Crossover Car/Cable On River          Naughton     Steam Production                    11,110           -
SNAU/2004/C/121    NAU U2 Soot Blower Dual Header System        Naughton     Steam Production    Monthly          6,897       218,486
SNAU/2005/C/001    NAU U2 Honeywell DCS Upgrade                 Naughton     Steam Production    Monthly            -         745,919
SNAU/2005/C/005    NAU U3 Cooling Tower Pump (CAP SPARE)        Naughton     Steam Production    Monthly            -         242,550
SNAU/2005/C/009    NAU U3 Circ Water Line Cathodic/Annodes      Naughton     Steam Production    Monthly            -          51,287
SNAU/2005/C/010    NAU U0 Road Repaving / Asphalt Replace       Naughton     Steam Production    Monthly            -         219,329
SNAU/2005/C/012    NAU U0 Replace 4160 Breakers                 Naughton     Steam Production    Monthly            -         235,133
SNAU/2005/C/013    NAU U2 Cooling Tower Pump (CAP SPARE)        Naughton     Steam Production    Monthly            -         240,450
SNAU/2005/C/014    NAU U1 Cooling Tower Pump (CAP SPARE)        Naughton     Steam Production    Monthly            -         224,359
SNAU/2005/C/016    NAU U0 RO Cell Element Packs Replace         Naughton     Steam Production    Monthly            -         199,893
SNAU/2005/C/028    NAU U0 Replace 1 Forklift                    Naughton     Steam Production    Monthly            -          79,710
SNAU/2005/C/032    NAU U3 Station Battery Replacement           Naughton     Steam Production    Monthly            -          68,416
SNAU/2005/C/033    NAU U0 Replace 2 Vehicles                    Naughton     Steam Production    Monthly            -          64,480
SNAU/2005/C/034    NAU U0 Replace Water Truck                   Naughton     Steam Production    Monthly            -          94,340
SNAU/2005/C/039    NAU U0 Replace Warehouse Photocopier         Naughton     Steam Production    Monthly            -          37,275
SNAU/2005/C/049    NAU U3 Elevator Controls Replacement         Naughton     Steam Production    Monthly            -         162,181
SNAU/2005/C/050    NAU U0 Arc Flash Replacements                Naughton     Steam Production    Monthly            -         114,559
SNAU/2005/C/057    NAU U0 Evaporative Cooler In Warehouse       Naughton     Steam Production    Monthly            -          14,436
SNAU/2005/C/058    NAU U0 Electical Infrastructure Design       Naughton     Steam Production    Monthly            -         916,298
SNAU/2005/C/060    NAU U1 Opacity Monitor Replacement           Naughton     Steam Production    Monthly            -          45,260
SNAU/2005/C/061    NAU U2 Opacity Monitor Replacement           Naughton     Steam Production    Monthly            -          45,260
SNAU/2005/C/062    NAU U3 Stack Flow Monitor Replacement        Naughton     Steam Production    Monthly            -          42,333
SNAU/2005/C/064    NAU U0 Coal Pile Trees / Irrigation          Naughton     Steam Production    Monthly            -          46,076
SNAU/2005/C/067    NAU U2 Aux/Exciter XFR Instrument Upgrad     Naughton     Steam Production    Monthly            -          50,925
SNAU/2005/C/072    NAU U0 Spare Main XFR Coolers/Instrument     Naughton     Steam Production    Monthly            -         283,035
SNAU/2005/C/076    NAU U3-1 Mill Rebuild                        Naughton     Steam Production    Monthly            -         368,337
SNAU/2005/C/079    NAU U0 Water Treat Floor & Seal Replace      Naughton     Steam Production    Monthly            -          59,266
SNAU/2005/C/082    NAU U2 BFP Motor (Cap Spare)                 Naughton     Steam Production    Monthly            -          97,650
SNAU/2005/C/083    NAU U2 Stack Flow Monitor Replacement        Naughton     Steam Production    Monthly            -          84,078
SNAU/2005/C/084    NAU U1 Stack Flow Monitor Replacement        Naughton     Steam Production    Monthly            -          84,078
SNAU/2005/C/085    NAU U1 Tur Filtration & Water Remove Sys     Naughton     Steam Production    Monthly            -          90,897
SNAU/2005/C/086    NAU U2 Tur Filtration & Water Remove Sys     Naughton     Steam Production    Monthly            -          90,897
SNAU/2005/C/088    NAU U1 Main Condensor Exp Jt (Dog Bone)      Naughton     Steam Production    Monthly            -          56,391



                                                                                                                                                                                                                                              Page 6.13.47
                                                                               Utah GRC 04-035-42                                                                                          Witness: Bruce Scott Moio
                                                                Comparison of Filed vs. Actual Major Plant Additions                                                                       DPU Exhibit No. BSM 4.3
                                                                                                                                            =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                                 Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                    In-Service   FY04 End     FY05 Placed                        5-Month
   SAP Project #      Name/Description of CAPEX Project/Item       Location      FERC Function                                              5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                       Date       CWIP         In Service                        (Actual)
SNAU/2005/C/090      NAU U2 Boiler Drain Piping System Replac       Naughton     Steam Production    Monthly            -        124,476
SNAU/2005/C/091      NAU U0 Main Transformer Oil Catch Basin        Naughton     Steam Production    Monthly            -        244,747
SNAU/2005/C/092      NAU U0 Tur Bay Air Washer/Controls Repla       Naughton     Steam Production    Monthly            -        218,356
SNAU/2005/C/097      NAU U0 Purchase Portable Elevator Car          Naughton     Steam Production    Monthly            -         98,777
SNAU/2005/C/101      NAU U1 Short Circ Pump Isolation Valves        Naughton     Steam Production    Monthly          2,200        5,751
SWDK/2004/C/018      Controls Upgrade                                Wyodak      Steam Production   Oct-2005        690,510          -
SWDK/2005/C/001      WY - BOILER CASING & REFRACTORY REPL.W yodak                Steam Production    Monthly            -         90,605
SWDK/2005/C/002      WY - WIRING AND FIELD DEVICES                   Wyodak      Steam Production    Monthly            -        195,934
SWDK/2005/C/003      WY - PRECIPITATOR CORROSION COATING Wyodak                  Steam Production    Monthly            -         67,954
SWDK/2005/C/004      WY - CEM SYSTEM REPLACEMENT                     Wyodak      Steam Production    Monthly            -        300,381
SWDK/2005/C/005      WY - BOTTOM ASH HOPPER REFRACTORY REPL          Wyodak      Steam Production    Monthly            -        158,076
SWDK/2005/C/006      WY - PRECIPITATOR CONTROLS AIR COND. Wyodak                 Steam Production    Monthly            -         63,955
SWDK/2005/C/007      WY - REPLACE PLANT VEHICLES                     Wyodak      Steam Production    Monthly            -         46,198
SWDK/2005/C/008      WY - UPGRADE BURNERS                            Wyodak      Steam Production    Monthly            -        270,987
SWDK/2005/C/009      WY - SAFETY VALVES REPLACEMENT                  Wyodak      Steam Production    Monthly            -         76,780
SWDK/2005/C/010      WY - PUMPS, MOTORS, VALVES BLANKET Wyodak                   Steam Production    Monthly            -         53,060
SWDK/2005/C/011      WY - AIR HEATER COLLAR SEALS / SHOES Wyodak                 Steam Production    Monthly            -         64,350
SWDK/2005/C/012      WY - AIR HEATER BASKETS                         Wyodak      Steam Production    Monthly            -        135,493
SWDK/2005/C/013      WY - BOILER WATERWALL REPLACEMENT Wyodak                    Steam Production    Monthly            -        135,775
SWDK/2005/C/014      WY - CLEAR WATER POND CONCRETE WALL yodak       W           Steam Production    Monthly            -        129,185
SWDK/2005/C/015      WY - REPLACE STATION BATTERIES                  Wyodak      Steam Production    Monthly            -         90,329
SWDK/2005/C/018      WY - COMPUTER / PRINTER REPLACEMENT Wyodak                  Steam Production    Monthly            -         11,166
SWDK/2005/C/019      Generator Rewind                                Wyodak      Steam Production   Oct-2005            -            -
SWDK/2005/C/020      WY - RETAINING RINGS                            Wyodak      Steam Production    Monthly            -        261,954
SWDK/2005/C/021      WY - REPLACE ID/FD FAN DAMPER DRIVES Wyodak                 Steam Production    Monthly            -        113,814
SWDK/2005/C/022      WY - RO MEMBRANE REPLACEMENT                    Wyodak      Steam Production    Monthly            -         36,254
SWDK/2005/C/023      WY - PRIMARY DIESEL FIRE PUMP CONTROLS          Wyodak      Steam Production    Monthly            -          7,704
SWDK/2005/C/024      WY - SCRUBBER SLURRY DENSITY METERSWyodak                   Steam Production    Monthly            -         29,253
SWDK/2005/C/026      WY - DUST CONTROL IMPROVEMENTS                  Wyodak      Steam Production    Monthly            -        347,387
SWDK/2005/C/027      WY - SMALL TOOLS                                Wyodak      Steam Production    Monthly            -         21,714
SWDK/2005/C/028      WY - BENTLY NEVADA OPTIMIZATION                 Wyodak      Steam Production    Monthly            -         49,009
SWDK/2005/C/030      WY - PROCESS CONTROL COMPUTERS                  Wyodak      Steam Production    Monthly            -         11,782
TAZM/9999/C/DRF      TAZM: Blk Deteriorated Facilities                  AZ          Transmission    Quarterly           -          9,453
TCAM/2005/C/002                                                        CA
                     Everitt Hill Comm Site: Replace Communication Battery          Transmission    Jan-2006             29          -
TCAM/2005/C/003      Hart Switching Station: Replace Comm Battery      CA           Transmission    Oct-2004            345       29,629
TCAM/2005/C/009      Weed Junction Sub: Replace RTU                    CA           Transmission    May-2005            -            -
TCAM/2005/C/011      COPCO 2 Ln#14 Line Reconductor                    CA           Transmission     Jul-2005           -            -
TCAM/2005/C/012                                                        CA
                     COPCO 2: Install new 230/115kV Transformer & Breakers          Transmission      FY07+             -            -
TCAM/9999/C/DRF      TCAM: Blk Deteriorat                              CA           Transmission     Monthly            -        113,430
TCOM/9999/C/DRF                                                        CO
                     Un-planned Non-Specific Projects/Inspection Followup Work -- Transmission       Monthly            -        923,032
TIDM/2004/C/001      Sugarmill-Rigby 161kV Ln: Hitt Rd Relocation       ID          Transmission    Jun-2004        151,698      341,072
TIDM/2004/C/003      Naughton Plant Sub: Replace Relays & Comm Eq WY                Transmission
                                                                       to Treasureton               May-2005            706          -
TIDM/2004/C/003                                                         ID
                     Treasureton Sub: Replace Relays & Comm Eq to Naughton          Transmission    May-2005            706          -
TIDM/2004/C/004/01                                                      ID
                     Antelope Sub: Replace Relay & Comm Equip to AMPS Sub           Transmission    May-2006          1,390          -
TIDM/2004/C/004/02                                                      ID
                     AMPS Sub: Replace Relay & Comm Equip to Antelope Sub           Transmission     Jul-2005           585          -
TIDM/2004/C/005      Goshen Sub: Replace Relays & Comm Eq to Sugarmill  ID          Transmission    Nov-2005            -            -
TIDM/2004/C/005      Sugarmill Sub: Replace Relays & Comm Eq to Goshe   ID          Transmission    Nov-2005            -            -
TIDM/2004/C/007      Goshen Sub: Replace Relays & Comm Eq to RigbyID                Transmission    Aug-2005            876          -
TIDM/2004/C/007      Rigby Sub: Replace Relays & Comm Eq to GoshenID                Transmission    Aug-2005            974          -
TIDM/2004/C/009/02   Midpoint Sub: Replace Relays to Summerlake Sub ID              Transmission    Dec-2005            -            -
TIDM/2004/C/011      Goshen-Sugarmill Recoat 1/2 Mile of Line           ID          Transmission    May-2004        182,006      182,006
TIDM/2004/C/022      Midpoint-Malin Ln80(ID)Chng Insltrs&Misc           ID          Transmission    May-2004         57,362       57,362
TIDM/2004/C/027      Ben Lomond-Borah 345kV Repl Insulators             ID          Transmission    Oct-2003         88,905       88,905
TIDM/2005/C/001      Jefferson Sub: Replace RTU SCADA                   ID          Transmission    Sep-2005            -            -
TIDM/2005/C/004      Jefferson Sub: Replace RTU                         ID          Transmission    Jun-2005            -            -
TIDM/2005/C/005      Jefferson Sub: Replace RTU Alarm & Control         ID          Transmission    Jun-2005            -            -
TIDM/2005/C/007      Brady Sub: Replace RTU SCADA                       ID          Transmission    Mar-2006          2,060          -
TIDM/2005/C/008      Borah Sub: Replace RTU SCADA                       ID          Transmission    Feb-2006          2,194          -
TIDM/2005/C/009      Kinport Sub: Replace RTU SCADA                     ID          Transmission    Mar-2006            985          -
TIDM/2005/C/010                                                         ID
                     Antelope Sub: Replace Disconnects to CBs #C212 & C232          Transmission    Sep-2004          2,789       51,682
                                                                                                     through
                                                                                                    Oct-2004
TIDM/2005/C/011      Antelope Sub: Replace PTs on 161kV Bus           ID           Transmission     Oct-2004          3,195        27,671
TIDM/2005/C/012      Sugarmill Sub: Replace CB #166                   ID           Transmission     Aug-2005            976           -
TIDM/2005/C/013      Install SEL Model 321 Relays @ Goshen, Antelope, ID Treasureton
                                                                      &            Transmission     Feb-2005          1,166       880,511
TIDM/2005/C/014      Grace Plant Sub: Replace CB #101                 ID           Transmission     Oct-2004          1,995       148,574
TIDM/2005/C/015                                                       ID
                     Wheelon-American Falls 138kV Ln: Repl Defective Insulators Transmission        Oct-2004            -         496,485
TIDM/2005/C/016      Oneida Plant Sub: Replace CBs #C5 & C15          ID           Transmission     Oct-2004          6,457       299,602
TIDM/2006/C/001      Grace-Goshen 161kV Ln: Replace Obsolete RelaysID              Transmission     Nov-2005            -             -
TIDM/9999/C/DRF      TIDM: Blk Deteriorated Facilities                ID           Transmission      Monthly            -         113,430
TJBM/2004/C/001      J Brdger 345kV Sys: Repl Rlys & Comm Eqp        WY            Transmission     Mar-2005            686     1,143,647
TJBM/2004/C/003      JB Sub: Replace RAS-B Scheme                    WY            Transmission     Mar-2006          1,092           -
TJBM/9999/C/DRF      TJBM: Blk Deteriorated Facilities               WY            Transmission     Quarterly           -          37,810




                                                                                                                                                                                                                                                 Page 6.13.48
                                                                             Utah GRC 04-035-42                                                                                       Witness: Bruce Scott Moio
                                                              Comparison of Filed vs. Actual Major Plant Additions                                                                    DPU Exhibit No. BSM 4.3
                                                                                                                                       =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                            Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                               In-Service   FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item      Location      FERC Function                                            5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                  Date       CWIP         In Service                        (Actual)
TMGM/2004/C/005    Build New Line Swift#1-Troutdale 230kV       WA             Transmission    Apr-2007        355,606          -
TMGM/2005/C/001    Install/replace Interconnection Metering                    Transmission    Mar-2006            -            -
TMGM/2005/C/002    Replace SBF Model A-F BF Relays on (32) CBs @ (9) Subs      Transmission    Nov-2004          2,510      627,813
                                                                                                through
                                                                                               Mar-2005
TMGM/2005/C/003    Preliminary Scoping Work - FY2005                            Transmission   Mar-2005         54,084       54,084
TMTM/2003/C/003    Yellowtail-Casper Ln: Rpl Gates & Culvts           MT        Transmission   Mar-2003         51,768       51,768
TMTM/2004/C/001    Billings-Yellowtail 161kV Ln: Replace Xarms        MT        Transmission   Mar-2005            133       17,268
TMTM/2004/C/002                                                       MT
                   Yellowtail-Casper 230kV Ln: Replace Structures & Xarms       Transmission   Mar-2006             26          -
TMTM/2005/C/002    Yellowtail-Thermopolis 230kV Ln: Replace StructuresMT        Transmission   Mar-2006            746          -
TMTM/2005/C/003    Billings-Yellowtail 161kV Ln: Replace Structures MT          Transmission   Mar-2006            -            -
TMTM/2005/C/004    Crow Reservation Renew Right-of-Way                MT        Transmission   Mar-2005         71,037       71,037
TMTM/2005/C/005                                                       MT
                   Yellowtail-Thermopolis 230kV Ln: Replace Deteriorated EquipmtTransmission   Oct-2005            -            -
TMTM/2006/C/002                                                       MT
                   Billings-Yellowtail 161kV Ln: Replace Deteriorated Equipment Transmission   Oct-2005            -            -
TMTM/2006/C/003                                                       MT
                   Billings-Yellowtail 161kV Ln: Replace Relays & Comm EquipmentTransmission   Aug-2005            -            -
TMTM/2006/C/004    Yellowtail-Casper 230kV Ln: Replace Deteriorated MTEquipment Transmission   Sep-2005            -            -
TMTM/9999/C/DRF    TMTM: Blk Deteriorated Facilities                  MT        Transmission    Monthly            -        113,430
TNMM/2005/C/002    Four Corners Sub: Replace SCADA RTU                NM        Transmission   Mar-2006            -            -
TNMM/9999/C/DRF    TNMM: Blk Replc Deteriorated Facilities            NM        Transmission   Quarterly           -          9,453
TORM/2003/C/013    Midpoint-Malin Ln 80: Inspection Repairs           OR        Transmission   Dec-2002         87,431       87,431
TORM/2003/C/030    Chiloquin-KFalls #52: Right-of-way Easem           OR        Transmission   Oct-2002         92,402       92,402
TORM/2003/C/042    Midpoint-Summer Lk:Rpl Insl on Tower P5C           OR        Transmission   Jan-2003         84,319       84,319
TORM/2004/C/005    Hanna Tap 230kV Ln#72-1: Replace (13) Poles OR               Transmission   Oct-2004          1,112      115,571
TORM/2004/C/009    Summerlake Sub: Replace Relay to Midpoint Sub OR             Transmission   Nov-2005          2,839          -
TORM/2004/C/020                                                       OR
                   Walla Walla-Hells Canyon 230kV Ln: Replace Poles/Structures Transmission    Oct-2005        595,643          -
TORM/2004/C/024    BPA McNary Sub: Replace Relay                      OR        Transmission   Jun-2004            -         52,165
TORM/2004/C/033    Mt. Baldy Comm Site: Replace Comm Battery Charger  OR        Transmission   Nov-2004            -          9,705
TORM/2005/C/002    Yamsay-Kfalls 230kV Ln: Replace Poles, Xbraces, OR etc       Transmission   Mar-2005          5,322      150,437
TORM/2005/C/004                                                       OR
                   Lone Pine-Meridian 230kV Ln#2: Install Corona Rings Str. 4/6 Transmission   Sep-2004            -         23,954
TORM/2005/C/005                                                       OR
                   Lone Pine-Meridian 230kV Ln#54: Replace (3) Structures       Transmission   Sep-2004          3,535       60,350
TORM/2005/C/008                                                       OR
                   Burns Reactive Station: Purchase Spare Radiator for reactors Transmission   Mar-2006            -            -
TORM/2005/C/009    JC Boyle Sub: Replace CB #1L36                     OR        Transmission   Nov-2004          1,885      246,174
TORM/2005/C/010    Malin Sub: Replace CB #4019                        OR        Transmission   Oct-2005          1,540          -
TORM/2005/C/011    Meridian 230kV Sub: Replace CB #1R46               OR        Transmission   Oct-2005            928          -
TORM/2005/C/013                                                       OR
                   Beth's Butte Comm Site: Replace Comm Battery Charger         Transmission   Oct-2004             29        9,772
TORM/2005/C/014                                                       OR
                   Burns Reactive Station: Replace Comm Battery Charger         Transmission   Oct-2004            444       10,213
TORM/2005/C/020    Grants Pass Sub: Replace Comm Battery Charger OR             Transmission   Oct-2004             29        9,772
TORM/2005/C/022    Starvout Mtn Comm Site: Replace RTU                OR        Transmission   Mar-2006            -            -
TORM/2005/C/023    Summerlake Sub: Replace RTU (2)                    OR        Transmission   Jun-2005            -            -
TORM/2005/C/027    Medford Svc Center: Replace Comm Battery Charger   OR        Transmission   Oct-2004            -          9,611
TORM/2005/C/028                                                       OR
                   Prospect Hill Comm Site: Replace Comm Battery Charger        Transmission   Oct-2004            -          9,611
TORM/2005/C/029    Spodue Mtn Comm Site: Replace Comm Battery Charger OR        Transmission   Oct-2004            -          9,611
TORM/2006/C/001    Meridian-Grants Pass 230kV Ln#71: Pole ReplacementsOR        Transmission   Aug-2005            -            -
TORM/2006/C/002    BETHS BUTTE MW CHG Repl Charger                    OR        Transmission   Oct-2004            -          9,739
TORM/2006/C/003    GRANTS PASS COMM CHG Repl Charger                  OR        Transmission   Oct-2004            -          9,739
TSOM/2005/C/001    Dixonville-Meridian500 Foundatns,Culvrts           OR        Transmission   Oct-2004          1,973       66,028
TSOM/9999/C/DU3    TSOM: Blk Upgrade Transmission Main Grid           OR        Transmission   Mar-2005            -         45,372
TUTM/2001/C/007    Legacy Highway - Line Relocations                  UT        Transmission   Dec-2006        175,069          -
TUTM/2003/C/058    Ben Lomond: Protection Functional Audit            UT        Transmission   Mar-2003        103,254      103,254
TUTM/2004/C/001    Ben Lomond-Birchcreek Subs: Replace Relays         UT        Transmission   Oct-2004        213,924      407,703
TUTM/2004/C/004                                                       UT
                   Huntington Plant Sub: Replace Station Lighting in 345kV Yard Transmission   May-2005          1,067          -
TUTM/2004/C/005    Midvalley Sub: Install 100 MVAR, 138kV Capacitor UT          Transmission   Mar-2006            -            -
TUTM/2004/C/011                                                       UT
                   Huntington-Spanish Fork 345kV Ln: Replace Relays & Tone Eq Transmission     Aug-2005            -            -
TUTM/2004/C/016    Pavant:Repl Rlys/Comm Eqp to Gonder Proj           UT        Transmission   Feb-2005         25,839      312,120
TUTM/2004/C/017    Red Butte Sub: Replace SOE                         UT        Transmission   Feb-2005          5,666      151,026
TUTM/2004/C/018    Red Butte Sub: Replace RTU Alarm & Control         UT        Transmission   Jul-2005         38,493          -
TUTM/2004/C/024    Spanish Fork Sub: Replace SOE                      UT        Transmission   Feb-2005         22,508      158,107
TUTM/2004/C/030    Naughton-Birchcreek Subs: Replace Relays           UT        Transmission   Aug-2004         47,285      485,008
TUTM/2004/C/040                                                       UT
                   Camp Williams-4 Corners 345kV Ln: Replace Poles/Structures Transmission     Aug-2005            -            -
TUTM/2004/C/051                                                       UT
                   Terminal Sub: Install 230/138kV 450MVA Tranfrmer & Breaker Transmission     Aug-2005          2,067          -
TUTM/2004/C/052    Wheelon-Smithfield 138kV Ln#2 Construction         UT        Transmission   Apr-2007            -            -
TUTM/2004/C/057    Cache Valley Transmissn Feasibility Stdy           UT        Transmission   Dec-2004         89,573       89,573
TUTM/2004/C/101    Emery Replace Comm Battery & Charger               UT        Transmission   Mar-2004        106,023      106,023
TUTM/2004/C/102    Ben Lomond CB326 Rebuild Center Phase              UT        Transmission   Oct-2003         55,192       55,192
TUTM/2004/C/106    SW Utah Load Growth Projects                       UT        Transmission   May-2006        329,007          -
TUTM/2004/C/113    CAMP WILLMS CB303 repl 345kV bushings(2)           UT        Transmission   Mar-2004        126,647      126,647
TUTM/2005/C/004    Camp Williams-4 Corners 345kV Ln: Replace PLC UT   Relays    Transmission   Jan-2006            -            -
TUTM/2005/C/005    Mona Sub: Replace Annunciator                      UT        Transmission   Mar-2006            -            -
TUTM/2005/C/011    Gadsby Re-Power 138kV Ln: Additions                UT        Transmission   Mar-2005            -         83,050
TUTM/2005/C/014                                                       UT        Transmission
                   Camp Williams-Sigurd 345kV Ln#1: Replace Structures, Insulators             Dec-2005            -            -


                                                                                                                                                                                                                                            Page 6.13.49
                                                                            Utah GRC 04-035-42                                                                                            Witness: Bruce Scott Moio
                                                             Comparison of Filed vs. Actual Major Plant Additions                                                                         DPU Exhibit No. BSM 4.3
                                                                                                                                           =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                                Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                In-Service      FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item     Location      FERC Function                                                 5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                   Date          CWIP         In Service                        (Actual)
TUTM/2005/C/015    Carbon-Spanish Fork 138kV Ln#2: Replace StructuresUT         Transmission     Oct-2005              -            -
TUTM/2005/C/016                                                      UT
                   Naughton-Ben Lomond 230kV Ln#1: Replace Structures & Xarms   Transmission     Oct-2005            5,587          -
TUTM/2005/C/017                                                      UT
                   Naughton-Ben Lomond 230kV Ln#2: Replace Structures & Xarms   Transmission     Oct-2005            1,372          -
TUTM/2005/C/019    RS-Flaming Gorge 230kV Ln: Replace Xarms & Braces UT         Transmission     Nov-2005            3,637          -
TUTM/2005/C/020                                                      UT
                   Wheelon Sub: Replace CBs #102,103,104,105,113,114,115,116            Sep-2004throughFeb-2005
                                                                                Transmission                         3,616      597,988
TUTM/2005/C/021                                                      UT
                   Ben Lomond-Terminal 345kV Ln: Replace Relays & Comm Eq Transmission           Jul-2005            1,461          -
TUTM/2005/C/022    Ben Lomond Sub: Replace CBs #326 & 345            UT         Transmission     Aug-2005              -            -
TUTM/2005/C/023                                                      UT
                   Emery-Huntington 345kV Ln: Replace Relays & Tone Equipment   Transmission     Jul-2005              -            -
TUTM/2005/C/025    Red Butte/Four Corners MD-22 Comm RAS Replacement UT         Transmission     Jan-2006              452          -
TUTM/2005/C/026                                                      UT
                   Sigurd-Glen Canyon 230kV Ln: Replace Relays & Comm Eq Transmission            Nov-2005              -            -
TUTM/2005/C/027                                                      UT
                   Sigurd-West Cedar 230kV Ln: Replace Relays & Comm Eq         Transmission     Dec-2005              -            -
TUTM/2005/C/028    Terminal Sub: Replace EHV CBs #308 & 328          UT         Transmission     Dec-2005              -            -
TUTM/2005/C/029    Grace-Terminal 138kV Ln#103: Replace Relays UT               Transmission     Jun-2005              980          -
TUTM/2005/C/032    Camp Williams Sub: Replace CBs #321 & #342 UT                Transmission     Dec-2005            2,247          -
TUTM/2005/C/033    Carbon Sub: Install Air Conditioner               UT         Transmission     May-2005              -            -
TUTM/2005/C/034    Carbon Sub: Replace Brown Glass                   UT         Transmission     Jul-2005              -            -
TUTM/2005/C/037                                                      UT
                   Emery-Sigurd 345kV Ln#1: Replace Relays & Tone Equipment Transmission         Jul-2005              -            -
TUTM/2005/C/038                                                      UT
                   Emery-Sigurd 345kV Ln#2: Replace Relays & Tone Equipment Transmission         Jul-2005              -            -
TUTM/2005/C/040    Emery Plant Sub: Replace SBC41 BF Relays on CB T  U          Transmission     Jun-2005              -            -
TUTM/2005/C/041    Honeyville Sub: Replace Comm Battery & Charger UT            Transmission     Aug-2004              181       24,664
TUTM/2005/C/043                                                      UT         Wave Traps
                   Huntington Plant Sub: Redesign Wave Trap Support & Replace Transmission       Jul-2005              398          -
TUTM/2005/C/044                                                      UT
                   Huntington Sub: Repl BF Relays on CBs #301, 321, 341, 342 TransmissionNov-2004 through Dec-2004     540       49,436
TUTM/2005/C/045    Mona Sub: Replace Annunciator (PLC type)          UT         Transmission     Nov-2004              362       88,297
TUTM/2005/C/046    Pinto Sub: Install Bus Differential Scheme        UT         Transmission     Jun-2005              805          -
TUTM/2005/C/047    SOCC Comm Site: Replace Comm Battery              UT         Transmission     Aug-2004              361       49,258
TUTM/2005/C/048    Sigurd Sub: Replace SBC41 BF Relays on CBs UT                Transmission     Feb-2005              715       25,196
TUTM/2005/C/049    Sigurd Sub: Replace Switch 381A                   UT         Transmission     Jun-2005              -            -
TUTM/2005/C/050    Spanish Fork Sub: Emery-CW 345kV Ln Loop-in UT               Transmission     Jan-2006              -            -
TUTM/2005/C/051    Spanish Fork Sub: Replace CB #367                 UT         Transmission     Sep-2005            1,612          -
TUTM/2005/C/052    Wheelon Replace 2 CB's 102 & 116                  UT         Transmission      Monthly              180      799,195
TUTM/2005/C/053    Terminal Sub: Install 100 MVAR, 138kV Capacitor UT           Transmission     Aug-2005              -            -
TUTM/2005/C/054                                                      UT
                   Terminal Sub: Install 2nd 100 MVAR, 138kV Capacitor          Transmission       FY07+               -            -
TUTM/2005/C/055                                                      UT         Transmission
                   Wheelon Sub:Install 50 Mvar Capacitor Evanston Wind Project (Orion)             FY07+               -            -
TUTM/2005/C/056                                                      UT         Transmission
                   Carbon-Spanish Fork 138kV Ln#1: Replace Deteriorated Equipment                Oct-2005              -            -
TUTM/2005/C/057    Ben Lomond Sub: Replace 345kV Annunciator         UT         Transmission     Aug-2004              -        117,280
TUTM/2005/C/058    Carbon-Spanish Fork 138kV Ln#2: Replace RelaysUTTone Eq Transmission
                                                                     &                           Aug-2005              -            -
TUTM/2005/C/059    Blowhard Comm Site: Replace RTU Alarm & Control   UT         Transmission     Oct-2005              855          -
TUTM/2005/C/060    Upalco Sub: Replace RTU Alarm & Control           UT         Transmission     Jan-2006            1,153          -
TUTM/2005/C/061    Cutler Comm Site: Replace RTU Alarm & Control UT             Transmission     Oct-2005              540          -
TUTM/2005/C/062    East Butte Comm Site: Replace RTU Alarm & Control UT         Transmission     Oct-2005              -            -
TUTM/2005/C/063                                                      UT         Transmission
                   Mona-CW #1 345 line reconductor 5.5 miles (Existing commitments)              Jun-2007            3,893          -
TUTM/2005/C/064    Middleton XFMR Purchase Dixie Escalante           UT         Transmission     Mar-2005              526      618,066
TUTM/2005/C/066    Railroad-BL Double Ckt 230 line (Evanston wind) UT           Transmission     Jun-2008              -            -
TUTM/2005/C/067    SF-Geneva Tap 345 line (Hunter 4)                 UT         Transmission       FY09+               -            -
TUTM/2005/C/068    Emery-SF 345 line (Hunter 4)                      UT         Transmission       FY09+               -            -
TUTM/2005/C/069    Tooele Wind interconnection                       UT         Transmission     Jun-2012              -            -
TUTM/2005/C/070    CW-90S #3, 4 dblckt 345 line (So. Gen. > 1000 MW) UT         Transmission     Apr-2008              -            -
TUTM/2005/C/071    CW-Geneva Tap 345 line (Vineyard, Hunter 4)       UT         Transmission     Jun-2007              -            -
TUTM/2005/C/072    Loop CW-MidV 345 line into 90S (Current Creek) UT            Transmission     Jun-2007              -            -
TUTM/2005/C/073    Loop CW-BL 345 ln into Terminal (Current Creek) UT           Transmission     Jun-2007              -            -
TUTM/2005/C/074    Mona-CW #4 345 line (Current Creek)               UT         Transmission     Jun-2007              -            -
TUTM/2005/C/075    Add capacitor in SL Valley (Current Creek)        UT         Transmission     Jun-2006              -            -
TUTM/2006/C/001                                                      UT
                   Grace-Terminal 138kV Ln#105: Replace Deteriorated Equipment  Transmission     Oct-2005              -            -
TUTM/2006/C/002    Sigurd-Glen Canyon 230kV Ln: Replace StructuresUT            Transmission     Aug-2005              -            -
TUTM/2006/C/003    Cottonwood Sub: Replace SCADA RTU                 UT         Transmission     May-2005              -            -
TUTM/2006/C/004    Ben Lomond Sub: Replace RTU Alarm & Contol UT                Transmission     May-2005              -            -
TUTM/2006/C/005                                                      UT
                   Ben Lomond-Borah 345kV Ln: Replace Relays & Tone Equipmt Transmission         Feb-2006              -            -
TUTM/2006/C/006                                                      UT
                   Ben Lomond-CW 345kV Ln: Replace Relays & Tone EquipmentTransmission           Feb-2006              -            -
TUTM/2006/C/007    Birchcreek Sub: Replace RTU Alarm & Control       UT         Transmission     Jul-2005              -            -
TUTM/2006/C/009    Emery Plant Sub: Replace RTU Alarm & Control UT              Transmission     Dec-2005              -            -
TUTM/2006/C/010                                                       Equipment Transmission
                   Franklin-Smithfield 138kV Ln: Replace DeterioratedUT                          Sep-2005              -            -
TUTM/2006/C/016    Mona Sub: Replace RTU Alarm, Control, & SCADA     UT         Transmission     Mar-2006              -            -
TUTM/2006/C/017    Moab-Four Corners TOT 2B Path Upgrade             UT         Transmission     Mar-2006              -            -
TUTM/2006/C/018    Mona-Sigurd 345kV Ln#1: Replace Relays & Tone UT  Equipment Transmission      Sep-2005              -            -
TUTM/2006/C/019    Mona-Sigurd 345kV Ln#2: Replace Relays & Tone UT  Equipment Transmission      Oct-2005              -            -
TUTM/2006/C/022    Pavant Sub: Replace SCADA RTU                     UT         Transmission     Jun-2005              -            -
TUTM/2006/C/026    Terminal Sub: Replace RTU Alarm & Control         UT         Transmission     Aug-2005              -            -
TUTM/2006/C/027    Wheelon Sub: Replace RTU Alarm, Control, & SCADA  UT         Transmission     Oct-2005              -            -
TUTM/9999/C/DRE    TUTM: Blk Pole Replacement                        UT         Transmission     Mar-2005              692      235,462
TUTM/9999/C/DRF    TUTM: Blk Deteriorated Facilities                 UT         Transmission      Monthly            3,139      434,174


                                                                                                                                                                                                                                                Page 6.13.50
                                                                             Utah GRC 04-035-42                                                                                        Witness: Bruce Scott Moio
                                                              Comparison of Filed vs. Actual Major Plant Additions                                                                     DPU Exhibit No. BSM 4.3
                                                                                                                                        =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                             Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                In-Service   FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item       Location      FERC Function                                            5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                   Date       CWIP         In Service                        (Actual)
TWAM/2004/C/002                                                       WA
                   Pomona-Wanapum 230kV Ln: Remove/replace Marker Balls Transmission            Mar-2005          4,048       197,968
TWAM/2004/C/003                                                       WA
                   Swift #1 Sub: Replace CBs #1P5, 1P8, 1P11, 1P14, 1P17         Transmission   Mar-2005         32,271     1,385,967
TWAM/2004/C/004    Wanapum Sub: Replace 230kV CB W5782                WA         Transmission   Oct-2004          6,870       443,542
TWAM/2004/C/010    Walla Walla-Wanapum 230kV Ln: Replace Xarms/XbracesWA         Transmission   Sep-2004          3,486       121,446
TWAM/2004/C/019    McNary-Walla Walla(WA)Rplc 2 Str 2/24&25           WA         Transmission   Jul-2003        120,162       120,162
TWAM/2005/C/004    Walla Walla Sub: Install Motor Operator Devices onWA           1W12
                                                                       1W19, 1W2,Transmission   Aug-2005            -             -
TWAM/2005/C/006                                                       WA          1Y15
                   Pomona Heights Sub: Install Motor Operators Device for 1Y11 &Transmission    Jul-2005          2,460           -
TWAM/2005/C/007    Walla Walla-Wanapum 230kV Ln: Replace Poles/Xarms  WA         Transmission   Oct-2005            -             -
TWAM/2006/C/001    Merwin-Cardwell 115kV Ln: Replace Relays           WA         Transmission   Jan-2006            -             -
TWAM/2006/C/002    Merwin-St. Johns 115kV Ln: Replace Relays          WA         Transmission   Feb-2006            -             -
TWAM/2006/C/003    Merwin-Yale 115kV Ln: Replace Relays               WA         Transmission   Mar-2006            -             -
TWAM/2006/C/004    Pomona Heights Sub: Add Capacitor Bank             WA         Transmission   Feb-2006            -             -
TWAM/9999/C/DRF    TWAM: Blk Deteriorated Facilities                  WA         Transmission    Monthly            -         113,430
TWDM/9999/C/DRF    TWDM: Blk Deteriorated Facilities                  WY         Transmission   Quarterly           -          28,385
TWYM/2003/C/009    Naughton-Ben Lomond #1: Rpl 7 Structures           WY         Transmission   Mar-2003         83,709        83,709
TWYM/2003/C/015    Yellowtail-Casper: Rpl 13 Gates & 4 Culv           WY         Transmission   Mar-2003         75,467        75,467
TWYM/2003/C/017    Yellowtail-Thermopolis: Rpl xarms & anch           WY         Transmission   Mar-2003         55,595        55,595
TWYM/2003/C/025    Casper-Riverton: Rpl xarms&xbrcs on 6str           WY         Transmission   Jul-2002        208,201       208,201
TWYM/2004/C/001                                                       WY
                   Atlantic City SS: Replace CB# 1H120 w/ tagging relays         Transmission   Aug-2005          1,606           -
TWYM/2004/C/004    DJ-Casper Ln: Repl Relays & Comm Equip             WY         Transmission   Mar-2005         16,835       293,099
TWYM/2004/C/027    DJ-Rock Springs 230kV Ln: Replace Gates & Culverts WY         Transmission   Aug-2004            618        32,966
TWYM/2004/C/034    Casper-Riverton 230kV Ln: Replace Gates & Culverts WY         Transmission   Jun-2004             57        25,063
TWYM/2004/C/038                                                       WY
                   Thermopolis-Oregon Basin: Replace Relays & Comm Equipment     Transmission   Jun-2004          8,993       316,337
TWYM/2004/C/052    Yellowcake-Antelope 8 Strs Down Tornado            WY         Transmission   Mar-2004        223,761       223,761
TWYM/2004/C/074    Naughton-Birch Crk #2 Rplc Brace&Insl 36           WY         Transmission   Mar-2004         91,247        91,247
TWYM/2005/C/002    DJ-Casper 230kV Ln: Replace Structures             WY         Transmission   Jun-2005            -             -
TWYM/2005/C/008                                                       WY
                   DJ-Casper 230kV Ln: Replace Structures/Xarms/Insulators       Transmission   Jul-2004          2,836       185,664
TWYM/2005/C/009    DJ-Rock Springs 230kV Ln: Replace Xarms & Braces   WY         Transmission   Oct-2005            349           -
TWYM/2005/C/011    JB-Mustang 230kV Ln: Replace Xbraces               WY         Transmission   Jul-2004            -          29,133
TWYM/2005/C/012                                                       WY
                   Naughton-Ben Lomond 230kV Ln#1: Replace Structures/XarmsTransmission         Oct-2004            -          38,794
TWYM/2005/C/012                                                       WY
                   Naughton-Ben Lomond 230kV Ln#1: Replace Deteriorated Equipmt  Transmission   Jul-2005            -             -
TWYM/2005/C/013                                                       WY
                   Naughton-Ben Lomond 230kV Ln#2: Replace Pole and Xarm Transmission           Jul-2005            -             -
TWYM/2005/C/014    RS-Naughton 230kV Ln: Replace Poles/Structures WY             Transmission   Dec-2005          3,135           -
TWYM/2005/C/015    Palisades-Bridger Pump 230kV Ln: Replace InsulatorsWY         Transmission   Aug-2004            494        72,580
TWYM/2005/C/016                                                       WY
                   Riverton-Atlantic City 230kV Ln: Replace Poles & Xarms        Transmission   Dec-2005          2,774           -
TWYM/2005/C/017                                                       WY
                   RS-Atlantic City 230kV Ln: Replace Structures, Xarms, & BracesTransmission   Dec-2005            320           -
TWYM/2005/C/018    RS-Flaming Gorge 230kV Ln: Replace Poles/StructuresWY         Transmission   Dec-2005          2,248           -
TWYM/2005/C/019                                                       WY
                   Thermopolis-Riverton 230kV Ln: Replace Structures & Xarms Transmission       Dec-2005          1,059           -
TWYM/2005/C/020                                                       WY
                   Wyodak-Buffalo 230kV Ln: Replace Insulators & Anchors         Transmission   Aug-2004            329        43,525
TWYM/2005/C/021                                                       WY         Transmission
                   Yellowtail-Casper 230kV Ln: Replace Structures/Xarms/Insulators              Dec-2005            246           -
TWYM/2005/C/022                                                       WY
                   Yellowtail-Thermopolis 230kV Ln: Replace Xarms, Insulators    Transmission   Jan-2006            727           -
TWYM/2005/C/023    Atlantic City SS: Replace Wave Trap                WY         Transmission   Oct-2005            -             -
TWYM/2005/C/024                                                       WY
                   Birchcreek-Railroad 230kV Ln: Replace Relays & Comm Equip Transmission       Jan-2006            -             -
TWYM/2005/C/025    Buffalo Sub: Replace A Phase CVVT                  WY         Transmission   May-2005            -             -
TWYM/2005/C/026    Buffalo Sub: Replace Switch 1H259                  WY         Transmission   Jul-2004            362        34,557
TWYM/2005/C/028                                                       WY
                   Firehole Sub: Install Main/Alternate SS Flop-over Scheme      Transmission   Jul-2005            -             -
TWYM/2005/C/029    Firehole Sub: Replace Comm Battery & Charger WY               Transmission   Sep-2004            -          48,903
TWYM/2005/C/030    JB Sub: Replace Annunciator                        WY         Transmission   May-2005            -             -
TWYM/2005/C/031    Laketown Mtn MW Site: Replace Comm Battery & WY    Charger    Transmission   Aug-2004            -          48,903
TWYM/2005/C/032    Mustang Sub: Install Expansion Joints              WY         Transmission   Jul-2005            -             -
TWYM/2005/C/033    Naughton Plant Sub: Replace CBs #202,212,232,235   WY         Transmission   Oct-2005          2,608           -
TWYM/2005/C/034    Platte Sub: Install Buss Differential Relay        WY         Transmission   Mar-2006            -             -
TWYM/2005/C/035    Riverton Sub: Replace Station Battery & Charger WY            Transmission   Jul-2004            362        63,907
TWYM/2005/C/036    Riverton Sub: Replace Substation Fence             WY         Transmission   Jul-2005            -             -
TWYM/2005/C/037    Thermopolis Sub: Replace CB 1H224                  WY         Transmission   Jul-2005            351           -
TWYM/2005/C/038    Wyodak Plant Sub: Replace Station Battery & ChargerWY         Transmission   Jul-2004            539        78,772
TWYM/2005/C/039    Wyoming Subs: Install Battery Ground Monitors      WY         Transmission   Aug-2005          1,263           -
TWYM/2005/C/041                                                       WY
                   Goose Creek-Decker 230kV Ln: Replace Str. 1/1 with Steel      Transmission   Oct-2005            -             -
TWYM/2005/C/042                                                       WY
                   Buffalo-Sheridan 230kV Ln: Replace Relays & Comm Equip        Transmission   Mar-2005            902       294,118
TWYM/2005/C/043    Difficulty Sub: Replace Relays to Miners Sub       WY         Transmission   Feb-2006            -             -
TWYM/2005/C/044                                                       WY
                   DJ-Difficulty 230kV Ln: Replace Relays & Communication Eq Transmission       Jul-2005            311           -
TWYM/2005/C/045    DJ-Spence 230kV Ln: Replace Relays & Comm EquipmentWY         Transmission   Jun-2005             87           -
TWYM/2005/C/046                                                       WY
                   JB-Rock Springs 230kV Ln: Replace Relays & Comm Equipment     Transmission   Sep-2005            945           -
TWYM/2005/C/047    Naughton Plant Sub: Replace CBs #201, 211,231 WY              Transmission   Jul-2005            -             -
TWYM/2005/C/050                                                       WY
                   Mustang-Spence 230kV Ln: Replace Relays & Tone Equipment Transmission        Nov-2005            -             -
TWYM/2005/C/051                                                       WY
                   Naughton-Chappell Creek 230kV Ln: Replace Deteriorated EquipmtTransmission   Oct-2004            -          38,423
TWYM/2005/C/052    Yellowtail-Thermopolis 230kV Ln: Replace StructuresWY         Transmission   Nov-2005            -             -
TWYM/2005/C/053                                                       WY         Transmission
                   Riverton Sub: Replace CBs #1H104, 1H108, 1H138, 1H112 (2yr proj)             Sep-2005            -             -
TWYM/2006/C/001                                                       WY
                   Thermopolis-Hilltop 115kV Ln: Replace Deteriorated Equipment Transmission    Jun-2005            -             -
TWYM/2006/C/003                                                       WY
                   DJ-Yellowcake-Reno 230kV Ln: Replace Poles/Structures         Transmission   Jul-2005            -             -


                                                                                                                                                                                                                                             Page 6.13.51
                                                                               Utah GRC 04-035-42                                                                                            Witness: Bruce Scott Moio
                                                                Comparison of Filed vs. Actual Major Plant Additions                                                                         DPU Exhibit No. BSM 4.3
                                                                                                                                              =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                                   Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                      In-Service   FY04 End     FY05 Placed                        5-Month
   SAP Project #    Name/Description of CAPEX Project/Item         Location       FERC Function                                               5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                         Date       CWIP         In Service                        (Actual)
TWYM/2006/C/003                                                    WY
                   JB-Mustang 230kV Ln: Replace Relays & Tone Equipment       Transmission            Jan-2006            -            -
TWYM/2006/C/006    Wyodak-Buffalo 230kV Ln: Replace Structures     WY         Transmission            Oct-2005            -            -
TWYM/2006/C/007                                                    WY
                   WAPA-Hilltop 115kV Ln: Replace Deteriorated Equipment      Transmission            Sep-2005            -            -
TWYM/2006/C/008                                                    WY
                   Wyodak Plant 69kV Tieline: Replace Relays & Tone Equipment Transmission            May-2005            -            -
TWYM/2006/C005                                                     WY
                   Thermopolis-Hilltop 115kV Ln: Replace Poles/Structures     Transmission            Jul-2005            -            -
Various            Commercial & Trading Releases & Blankets                     General               Apr-2004        881,259      881,259
                                                                                                      May-2004
Various            FDQ FERC                                                              General      Apr-2004         16,167       16,167
Various            REM Blankets                                                          General      Apr-2004        973,258      973,258
                   #3 Conveyor Upgrade (Air Belt)                   Carbon        Steam Production     Monthly            -            -
                   #80 - #90 Vibrating Feeder Liner Replacement Colstrip          Steam Production     Monthly            -            -
                                                                     Hydro
                   10.2-Stump Lake Connectivity invertabrate ladder [L2].          Hydro Production    Monthly            -         18,027
                   10.3-Clearwater River Reconnection [L0]           Hydro         Hydro Production    Monthly            -        522,669
                   10.4-Deer Creek Diversion modification [L1]       Hydro         Hydro Production    Monthly            -         17,169
                                                                     Hydro
                   10.5-Riparian Restoration-Potter Creek Restoration [RCC-02-04]  Hydro Production   Nov-2005            -            -
                   10.6 Mandated Tributary Reconnections             Hydro         Hydro Production    Monthly            -         57,131
                                                                     Hydro         Hydro Production
                   10.6-Aquatic Connectivity Priority 1 Site Reconnections (57 sites). [L6]            Monthly            -            -
                   11.1-Big Game Bridges (29) Widening [L0/04]       Hydro         Hydro Production    Monthly            -        455,566
                   11.2 Wildlife Crossings (34) New [L4]             Hydro         Hydro Production    FY07+              -            -
                   11.4 Wild Life Underpasses (9) [L3/07]            Hydro         Hydro Production    Monthly            -        149,412
                   1-3 FEEDWATER HEATER REPLACEMENT Hayden                        Steam Production     Monthly            -            -
                   135 Car Rail Siding Extension, Com                Cholla       Steam Production     Monthly            -            -
                                                                     Hydro
                   14.2 CW2 Canal Shutoff and Drainage System [L+3] (see below)    Hydro Production    Monthly            -            -
                                                                       (see
                   14.2 FC Canal Shutoff and Drainage System [L+1]Hydrobelow)Hydro Production          Monthly            -        518,900
                                                                     Hydro
                   14.2 LM2 Canal Shutoff and Drainage System [L+3] (see below)    Hydro Production    Monthly            -            -
                   15.4-Road Decommissioning [L4]                    Hydro         Hydro Production    Monthly            -            -
                   15.5-Bridges-Improvements [01]                    Hydro         Hydro Production    Monthly            -            -
                   15.5-Bridges-Improvements [01]                    Hydro         Hydro Production    Monthly            -        107,583
                   15.6-Q100 Culvert upgrades [L0-L11/7.5%/yr]       Hydro         Hydro Production    Monthly            -            -
                   152nd South - Construct New 138-12 Substation                       Distribution   Jun-2006            -            -
                   16.2 Landscaping Clearwater Shop & Switchyard Hydro             Hydro Production    Monthly            -            -
                   19.1(x) Tributary Enhancement Planning/Design Hydro             Hydro Production    Monthly            -        340,369
                   2-2 FEEDWATER HEATER REPLACEMENT Hayden                        Steam Production     Monthly            -            -
                   3.1.5 Land and Water Acquisition                  Hydro         Hydro Production    FY07+              -            -
                   3.3.2 Control Modernization                       Hydro         Hydro Production    Monthly            -        103,121
                   3.3.2 Spillway Gate Motor and Controls            Hydro         Hydro Production    Monthly            -         87,271
                   3.3.2 Web Based Flow Data Access                  Hydro         Hydro Production    Monthly            -         74,968
                   3.4.4 Grace Spill Gate                            Hydro         Hydro Production    Monthly            -         54,188
                   3.6.2 Cove Fencing Buffer Zone Within Bypass Hydro              Hydro Production    Monthly            -         35,670
                   3.7 Intake Fishscreens                            Hydro         Hydro Production    Monthly            -         53,556
                   300 - 5-CV1 Belt Replacement                      Hunter       Steam Production     Monthly            -            -
                   300 20 Ton Crane                                  Hunter       Steam Production     Monthly            -            -
                   300 Ash Pile Reclamation                          Hunter       Steam Production     Monthly            -            -
                   300 Asphalt Pavement Repair                       Hunter       Steam Production     Monthly            -            -
                   300 Backhoe                                       Hunter       Steam Production     Monthly            -            -
                   300 Belt Replacement - 2-2 Reclaim                Hunter       Steam Production     Monthly            -            -
                   300 Cathodic Protection                           Hunter       Steam Production     Monthly            -            -
                   300 Coal Chute Rebuilds - #2 Transfer Tower       Hunter       Steam Production     Monthly            -            -
                   300 Cooling Tower Fans (Blanket)                  Hunter       Steam Production     Monthly            -            -
                   300 Door Replacement                              Hunter       Steam Production     Monthly            -            -
                   300 Entrance Security Project                     Hunter       Steam Production     Monthly            -            -
                   300 HVAC                                          Hunter       Steam Production     Monthly            -            -
                   300 Office                                        Hunter       Steam Production     Monthly            -            -
                   300 Plant Air System Upgrade                      Hunter       Steam Production     Monthly            -            -
                   300 Plant Roof Replacement                        Hunter       Steam Production     Monthly            -            -
                   300 Pump, Motor & Valve                           Hunter       Steam Production     Monthly            -            -
                   300 Reline Demin. Vessels                         Hunter       Steam Production     Monthly            -            -
                                                                     Metal HalideSteam Production
                   300 Replace 400 Watt Mercury Vapor lamps with Hunter            lamps               Monthly            -            -
                   300 Replace Breakers in Load Centers & MCC's Hunter            Steam Production     Monthly            -            -
                   300 Reverse Osmosis Unit                          Hunter       Steam Production    Mar-2006            -            -
                   300 SR-10 Interchange                             Hunter       Steam Production     Monthly            -            -
                   300 Truck Hopper Feeder Relign                    Hunter       Steam Production     Monthly            -            -
                   300 Water Treatment Resins - Various              Hunter       Steam Production     Monthly            -            -
                   301 CEM Equipment Replacement                     Hunter       Steam Production     Monthly            -            -
                   301 Scrubber Absorber Recycle Bleed Line          Hunter       Steam Production     Monthly            -            -
                   302 CEM Equipment Replacement                     Hunter       Steam Production     Monthly            -            -
                   302 Main Control Systems Upgrade                  Hunter       Steam Production     FY07+              -            -
                   303 3-3 Feedwater Heater Replacement              Hunter       Steam Production     Monthly            -            -
                   303 3-6, 3-7 FWH                                  Hunter       Steam Production     FY07+              -            -
                   303 Baghouse Air Logic Replacement                Hunter       Steam Production     Monthly            -            -
                   303 Boiler Components                             Hunter       Steam Production     FY07+              -            -
                   303 CEM Equipment Replacement                     Hunter       Steam Production     Monthly            -            -
                   303 Cooling Tower Fan Replacement                 Hunter       Steam Production     Monthly            -            -
                   303 FGD Tower Linings                             Hunter       Steam Production     Monthly            -            -
                   303 Generator Rewind                              Hunter       Steam Production     FY07+              -            -
                   303 HU #3-5 Feedwater Heater Bolting              Hunter       Steam Production     Monthly            -            -



                                                                                                                                                                                                                                                   Page 6.13.52
                                                                            Utah GRC 04-035-42                                                                                         Witness: Bruce Scott Moio
                                                             Comparison of Filed vs. Actual Major Plant Additions                                                                      DPU Exhibit No. BSM 4.3
                                                                                                                                        =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                             Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                  In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #    Name/Description of CAPEX Project/Item        Location       FERC Function                                             5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                     Date       CWIP       In Service                        (Actual)
                303 HU BFP Bolting                                 Hunter      Steam Production    Monthly            -          -
                303 HU Condenser Study & Modifications             Hunter      Steam Production    Monthly            -          -
                303 Main Turbine Control System                    Hunter      Steam Production    Monthly            -          -
                303 Mist Eliminator Spray Replacement              Hunter      Steam Production    Monthly            -          -
                303 Replace Fly Ash Unloaders                      Hunter      Steam Production    Monthly            -          -
                303 Scrubber Sludge Disposal Modifications         Hunter      Steam Production    Monthly            -          -
                303 Submerged Drag Chain Conveyor                  Hunter      Steam Production    FY07+              -          -
                303 Turbine HP Nozzle Box                          Hunter      Steam Production    FY07+              -          -
                305 Scrubber Sludge Disposal Modifications         Hunter      Steam Production   Mar-2006            -          -
                                                                    Hydro      Hydro Production
                4.3.1 (c/d) Lem. Operations, Maintenance, and Evaluation Program [L0/04]           Monthly            -       17,598
                4.3.1 a.-Lemolo 2 Fishway modifications [L2]        Hydro      Hydro Production    Monthly            -        1,135
                4.3.2 a. Fish Creek Downstream Passage Screen Hydro [L2]       Hydro Production    Monthly            -      113,531
                4160 Spare Motors, 4                                Cholla     Steam Production    Monthly            -          -
                                                                    H
                5.5-Instream Flow Monitoring-Gage installation [02] ydro       Hydro Production    Monthly            -       49,644
                                                                    Hydro      Hydro
                6.8-Soda Emergency Bypass Valve Design and Consultation [L0/04] Production         Monthly            -      107,732
                8.2-Slide Creek Habitat Enhancement [02/03]         Hydro      Hydro Production    Monthly            -      537,407
                                                                    Hydro
                8.3 North Umpua River Habitat Restoration/Creation Project [03]Hydro Production    Monthly            -      457,860
                Additional 300 MVAR of capacitors in WF                UT        Transmission      FY09+              -          -
                Air Belts--05A Conveyor                          Jim Bridger Steam Production      Monthly            -          -
                Air Preheater Sector Plates Unit #2              Jim Bridger Steam Production      Monthly            -          -
                AIS enhancements                                  Gen Eng      Steam Production    Monthly            -          -
                Allowance for Unknown Projects, Com                 Cholla     Steam Production    Monthly            -          -
                Alterations to Adult Fish Holding System            Hydro      Hydro Production    Monthly            -          -
                Alterations to hatchery bldg. For Kokane            Hydro      Hydro Production    Monthly            -       25,505
                Ametek Pressure Transmitter Replacement          West Valley   Other Production    Monthly            -          -
                Antelope to Everitt 2 GHz MW                                         General      Mar-2006            -          -
                                                                 Jim
                Arc Flash Remote Racking/Breakers/Relaying U2 Bridger Steam Production             Monthly            -          -
                Art 411 (1) car top boater access to impoundment Hydro         Hydro Production    Monthly            -          -
                                                                    Hydro      Hydro Production
                Art 411 (2,3) Bear resistant trash containers, educational pamphlet, signage       Monthly            -       10,248
                Art 411(a)SA 3.2/13 - Access to South Shore         Hydro      Hydro Production    Monthly            -          -
                Art 411(c)SA 3.4 Improve Kearney Rapids boat launch Hydro      Hydro Production    Monthly            -          -
                                                                    Hydro
                Art 411(e)SA 3.8 Boater/public access below powerhouse         Hydro Production    Monthly            -       21,594
                Art 412 CRMP signage                                Hydro      Hydro Production    Monthly            -          -
                Asbestos Removal                                  Little Mtn.  Other Production    Monthly            -          -
                Ash Landfill Reclamation                           Carbon      Steam Production    Monthly            -          -
                                                                   Hayden
                ASH RECYCLE PUMPS DIRECT/VARIABLE SPEED DRIVESteam Production                      Monthly            -          -
                ASME and NBIC code manuals                        Gen Eng      Steam Production    Monthly            -          -
                Asset Data Synchronization                         System          Intangible      FY07+              -          -
                Aux Power Improvements, Com                         Cholla     Steam Production    Monthly            -          -
                Auxiliary Steam System Replacement                 Colstrip    Steam Production    Monthly            -          -
                Backwash system on Multimeter filter               Carbon      Steam Production    Monthly            -          -
                Battlecreek - Construct New 138-12 Sub                            Distribution    Jun-2006            -          -
                Belt Storage Unit                                     LW             Mining       Oct-2005            -          -
                Bend Area Wind Interconnection                        OR         Transmission     Mar-2006            -          -
                Bigfork Art 403 Install bypass flow monitoring eqpt Hydro      Hydro Production    Monthly            -       23,455
                Bigfork Art 405 Intake fish screens                 Hydro      Hydro Production    Monthly            -      444,732
                Bigfork Art 409 Erosion control measures at canal Hydro        Hydro Production    Monthly            -       11,383
                Blanket - Electrical / Instrumentation           Jim Bridger Steam Production      Monthly            -          -
                Blanket - Mechanical                             Jim Bridger Steam Production      Monthly            -          -
                Blanket - Office                                 Jim Bridger Steam Production      Monthly            -          -
                BLANKET: Mill, motors, misc.                      Naughton     Steam Production    Monthly            -          -
                BLANKET: Pump, valves, misc.                      Naughton     Steam Production    Monthly            -          -
                BLANKET: Roofs                                    Naughton     Steam Production    Monthly            -          -
                BLANKET: Small Tools                              Naughton     Steam Production    Monthly            -          -
                BLKT: Office (Printers, Copiers, Furniture)       Naughton     Steam Production    Monthly            -          -
                BLKT: Pumps, Motors & Valves                       Blundell    Other Production    Monthly            -          -
                BLKT: Small Tools                                  Blundell    Other Production    Monthly            -          -
                Boat Ramp - Camp Creek Camp Ground                  Hydro      Hydro Production    Monthly            -       27,226
                Boat Ramp - Mirror Cove Camp Ground                 Hydro      Hydro Production    Monthly            -       27,229
                Boiler & Turb Building Elevator Control Repl, 4     Cholla     Steam Production    Monthly            -          -
                Boiler Burner Replacement                        Jim Bridger Steam Production      Monthly            -          -
                Boiler Casing & Refractory Replacement             Wyodak      Steam Production    Monthly            -          -
                Boiler Controls Optimization                     Jim Bridger Steam Production      Monthly            -          -
                Boiler Couton Bottom                               Colstrip    Steam Production    Monthly            -          -
                Boiler Safety Replacement Unit #2                Jim Bridger Steam Production      Monthly            -          -
                Boiler Transition Expansion Joint                 Little Mtn.  Other Production    Monthly            -          -
                Boiler Waterwall Weld Overlay                    Jim Bridger Steam Production      Monthly            -          -
                Bottom Ash Hopper Refactory Replacement            Wyodak      Steam Production    Monthly            -          -
                Bottom Ash Piping Replacement                      Colstrip    Steam Production    Monthly            -          -
                Brooks Scanlon Substation Replacement                             Distribution    Nov-2006            -          -
                Browns Canyon - Construct new 46-12 Sub                           Distribution    Jun-2006            -          -
                Building HVAC Replacement                          Colstrip    Steam Production    Monthly            -          -
                Building Roof Replacement                          Colstrip    Steam Production    Monthly            -          -
                Butte Ck Mill Dam fish passage funding              Hydro      Hydro Production    Monthly            -      221,240
                Cable & Cable Tray Repl, 4                          Cholla     Steam Production    Monthly            -          -
                Campbell Sub - Increase Capacity                                  Distribution    Jun-2007            -          -



                                                                                                                                                                                                                                             Page 6.13.53
                                                                            Utah GRC 04-035-42                                                                                        Witness: Bruce Scott Moio
                                                             Comparison of Filed vs. Actual Major Plant Additions                                                                     DPU Exhibit No. BSM 4.3
                                                                                                                                       =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                            Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                 In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #    Name/Description of CAPEX Project/Item         Location       FERC Function                                           5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                    Date       CWIP       In Service                        (Actual)
                Canister Filter Replacement                West Valley        Other Production    Monthly            -           -
                Capitalized Asbestos                         Gadsby           Steam Production    Monthly            -           -
                Capitalized Spare Parts-BR6 pump/motor set   Blundell         Other Production    Monthly            -           -
                Caribou to Grace 2GHz MW                                           General       Mar-2006            -           -
                Casper to Dave Johnston 2GHz MW                                    General       Mar-2006            -           -
                Caustic/Acid Drain Pipe Replacement          Colstrip         Steam Production    Monthly            -           -
                CH: Dust collection and dust suppression    Naughton          Steam Production    Monthly            -           -
                Chloride Treatment Replacement               Colstrip         Steam Production    Monthly            -           -
                Citect Network Upgrades, Com                 Cholla           Steam Production    Monthly            -           -
                Clearwater 1 Automation                       Hydro           Hydro Production    Jul-2005           -           -
                Clearwater 2 Automation                       Hydro           Hydro Production   Dec-2004            -     1,130,000
                Client Support Project                                            Intangible     Jul-2005            -           -
                                                                                                 Feb-2006
                                                                                                   FY07+
                CO Detection                                   Jim Bridger    Steam Production    Monthly            -           -
                Coal Crusher                                     Carbon       Steam Production    Monthly            -           -
                Coal Dust Suppression / Collection               Colstrip     Steam Production    Monthly            -           -
                Coal Handling Controls - Phase 3, Com             Cholla      Steam Production    Monthly            -           -
                Coal Handling Equipment & Belts                  Colstrip     Steam Production    Monthly            -           -
                Coal Handling PRB Upgrade, Com                    Cholla      Steam Production     FY07+             -           -
                Coal Mill Discharge Valve Replacement            Colstrip     Steam Production    Monthly            -           -
                Coal Mill Gearbox Rebuild                        Carbon       Steam Production    Monthly            -           -
                Coal Pile Lighting Upgrade                       Carbon       Steam Production    Monthly            -           -
                Coal Transport Equipment Repl, 4                  Cholla      Steam Production    Monthly            -           -
                Coal Yard Grizzly & Reject Chute                 Carbon       Steam Production    Monthly            -           -
                Coalyard Dust Control Upgrade                  Jim Bridger    Steam Production    Monthly            -           -
                Computer / Printer Replacement                   Wyodak       Steam Production    Monthly            -           -
                Concentric Firing System, 4                       Cholla      Steam Production    Monthly            -           -
                Condensate Pump Rebuild                          Colstrip     Steam Production    Monthly            -           -
                Condenser Modifications Unit # 1               Jim Bridger    Steam Production    Monthly            -           -
                Condenser Modifications Unit # 2               Jim Bridger    Steam Production    Monthly            -           -
                Condit Decommissioning                         Relicensing        Intangible       FY07+             -           -
                Condit Transformer Oil Cooler Replacement         Hydro       Hydro Production    Monthly            -       132,578
                Control Room Roof Replacement, 4                  Cholla      Steam Production    Monthly            -           -
                Conveyor Belt Idler Replacement                  Carbon       Steam Production    Monthly            -           -
                Cooling Tower Drift Eliminators & Fill Systems Jim Bridger    Steam Production   Jun-2005            -           -
                COOLING TOWER FILL REPLACEMENT                     Craig      Steam Production    Monthly            -           -
                COOLING TOWER MAKEUP MECHANICAL FILTERING          Craig      Steam Production    Monthly            -           -
                Copco 21 Generator Rewind                         Hydro       Hydro Production     FY07+             -           -
                Copy Machine                                     Carbon       Steam Production    Monthly            -           -
                Copy Machine                                     Gadsby       Steam Production    Monthly            -           -
                Cove Penstock Cathodic Protection Ground Bed Hydro            Hydro Production    Monthly            -           -
                CP Facilities Upgrade FY05 & FY06                                  General       Quarterly           -       444,500
                CP Multiple K-plus plan Options                                   Intangible     Mar-2006            -           -
                CP PowerTax Phase 4                                               Intangible      Monthly            -           -
                CP REA - GRID PC's                                                Intangible      Monthly            -        50,000
                CP REA - Office Build                                              General       Aug-2004            -        57,505
                CP Reintegrate Commercial KWI System                              Intangible     Jan-2005            -     1,700,000
                CP Standard & PoorS                                               Intangible      Monthly            -       500,000
                CP STFM Phase II & III                                            Intangible     Mar-2005            -       150,000
                CRITICAL EQUIPMENT SPARES                          Craig      Steam Production    Monthly            -           -
                CRQCS                                                              General        Monthly            -       406,083
                CRQMTR                                                             General        Monthly            -       359,333
                Current Creek Integration Costs                      UT         Transmission     Jun-2007            -           -
                Cutler Ballard Shoreline Restoration, 2nd Site    Hydro       Hydro Production    Monthly            -        36,537
                Cutler Canal Gate Operators                       Hydro       Hydro Production    Monthly            -        49,949
                Cutler Load Controller                            Hydro       Hydro Production    Monthly            -        26,294
                Cutler Recreational Site Construction (96MY)      Hydro       Hydro Production    Monthly            -           -
                Cutler West Canal Liner                           Hydro       Hydro Production    Monthly            -        72,360
                Demineralizer Resin Replacement                  Colstrip     Steam Production    Monthly            -           -
                Digital Fault Recorder, Com                       Cholla      Steam Production    Monthly            -           -
                Disaster Recovery                                                  General       Jan-2006            -           -
                Dry Standpipe Fire Protection System, 4           Cholla      Steam Production    Monthly            -           -
                Dust Extractors--Units 1 and 3                 Jim Bridger    Steam Production    Monthly            -           -
                Eagle Pnt Generator Protection Replacement        Hydro       Hydro Production    Monthly            -           -
                EHC Vacuum Dehydration Unit - Unit #2          Jim Bridger    Steam Production    Monthly            -           -
                El Monte to Snow Basin Tap - Rebuild 2.5 Miles 46 kV Line       Transmission     Oct-2006            -           -
                Elevator Controller Upgrades Unit 2/4          Jim Bridger    Steam Production    Monthly            -           -
                Evaporative Cooler                              Little Mtn.   Other Production    Monthly            -           -
                Evaporative Cooler Media Replacement             Colstrip     Steam Production    Monthly            -           -
                Exhaust Plenum Expansion Joint                  Little Mtn.   Other Production    Monthly            -           -
                Fabricate Two Circ Pump Suction Screens        Jim Bridger    Steam Production    Monthly            -           -
                Facility Improvements                            Colstrip     Steam Production    Monthly            -           -
                FACILITY IMPROVEMENTS                              Craig      Steam Production    Monthly            -           -
                Feeder Capacitor Additions                                       Distribution     Monthly            -           -
                Feedwater Heater Replacement, 4-7                Colstrip     Steam Production    Monthly            -           -



                                                                                                                                                                                                                                            Page 6.13.54
                                                                         Utah GRC 04-035-42                                                                                        Witness: Bruce Scott Moio
                                                          Comparison of Filed vs. Actual Major Plant Additions                                                                     DPU Exhibit No. BSM 4.3
                                                                                                                                    =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                         Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                             In-Service    FY04 End   FY05 Placed                        5-Month
SAP Project #    Name/Description of CAPEX Project/Item      Location      FERC Function                                            5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                Date        CWIP       In Service                        (Actual)
                Fidelity Allowance                                             General        Monthly             -           -
                Fish Creek Digital Governor                    Hydro      Hydro Production    Monthly             -       101,972
                Flue Gas Duct Replacement                     Colstrip    Steam Production    Monthly             -           -
                Fly Ash Baghouse Repl (on Silo), Com           Cholla     Steam Production    Monthly             -           -
                Forklift                                        TH              Mining      Dec-2005              -           -
                Fugitive Dust / Ash Pond Reclamation         Naughton     Steam Production    Monthly             -           -
                Future Projects                               Gen Eng     Steam Production    Monthly             -           -
                Generation Security Project                   Blundell    Other Production    Monthly             -           -
                Generation Web Portal                         Gen Eng     Steam Production    Monthly             -           -
                Generator 300 G                               Wyodak      Steam Production    Monthly             -           -
                Generator Core Monitor U2                   Jim Bridger   Steam Production    Monthly             -           -
                Generator Primary Protective Relays           Blundell    Other Production    Monthly             -           -
                Generator Reliability                         Colstrip    Steam Production    Monthly             -           -
                Generator test equipment                      Gen Eng     Steam Production    Monthly             -           -
                GIS Distribution Assets                       System          Intangible     Oct-2005             -           -
                Grace - Replace Relief Valve Operators         Hydro      Hydro Production    Monthly             -       453,825
                Grace Backhoe                                  Hydro      Hydro Production    Monthly             -        74,603
                Grace Chip Seal Camp Roads                     Hydro      Hydro Production    Monthly             -           -
                                                               Hydro
                Grace Generator Rewind, New Runner and Draft Tube #3      Hydro Production    FY07+               -           -
                Grace Homeland Security Remediation - Phase 2 Hydro       Hydro Production    Monthly             -        41,979
                Grace Leak Monitoring/Control System           Hydro      Hydro Production    Monthly             -       195,997
                Grace Pivot Valve Oil System                   Hydro      Hydro Production    Monthly             -        80,384
                                                               Hydro
                Grace Replace "Old" PH Roof (#1/#2 Storage Area)          Hydro Production    Monthly             -           -
                Grace Replace Remaining Stepup Transformer Hydro          Hydro Production    Monthly             -       110,898
                Granite Extend & Rep Diversion Structure       Hydro      Hydro Production    Monthly             -        63,762
                Graphic Design & Estimation                   System          Intangible      FY07+               -           -
                Ground Water Mitigation                       Colstrip    Steam Production    Monthly             -           -
                HEAT RATE NEURAL NETWORK                      Hayden      Steam Production    Monthly             -           -
                HEAVY EQUIPMENT REPLACEMENT                    Craig      Steam Production    Monthly             -           -
                HoneyVille - Install 2nd 138-46 Transformer                 Transmission     Jun-2006             -           -
                Hunter 4 integration costs                      UT          Transmission      FY09+               -           -
                HVAC R-11 Chiller Replacement (4)             Colstrip    Steam Production    Monthly             -           -
                Hydro - Facilities                             Hydro      Hydro Production    Monthly             -       149,762
                Hydro - Hatchery                               Hydro      Hydro Production    Monthly             -        98,707
                Hydro - Water Delivery Sys                     Hydro      Hydro Production    Monthly             -        98,707
                Hydro Compliance Mangement Sys.               Gen Eng     Steam Production    Monthly             -           -
                HYDROGEN GENERATOR                             Craig      Steam Production    Monthly             -           -
                IG Homeland Security Remediation - Phase 2     Hydro      Hydro Production    Monthly             -        24,507
                IG Log Boom                                    Hydro      Hydro Production    Monthly             -        27,229
                IH Equipment                                   Safety     Steam Production    Monthly             -           -
                Information Security                                          Intangible    Quarterly             -     1,025,000
                Install Air Belt Conveyors                  Jim Bridger   Steam Production    Monthly             -           -
                Install Construction Elevator Unit #1       Jim Bridger   Steam Production    Monthly             -           -
                Install Elevator                              Blundell    Other Production    Monthly             -           -
                Install Glycol Heaters for CY Fire Rooms    Jim Bridger   Steam Production    Monthly             -           -
                Install New Split Ring Castings, FSH & LTSH Jim Bridger   Steam Production    Monthly             -           -
                Instrument Air Compressor                     Carbon      Steam Production    Monthly             -           -
                Iron Gate Voltage Regulator Replacement        Hydro      Hydro Production    Monthly             -        99,442
                Irongate Spare Transformer                     Hydro      Hydro Production    Monthly             -           -
                IS Growth Projects                                             General      Quarterly             -     2,050,000
                IS Technology Obsolescence Mgt Rollup                          General      Quarterly             -     7,500,000
                Jacksonville Sub - Install New Feeder                        Distribution    Jun-2006             -           -
                JB Unit 1 Replace Dual Flow Trays           Jim Bridger   Steam Production    Monthly             -           -
                JB Unit 2 Replace Lower Chevrons            Jim Bridger   Steam Production    Monthly             -           -
                JB Unit 4 BCP Motor Rewinds                 Jim Bridger   Steam Production    Monthly             -           -
                JC Boyle #1 Generator Rewind & Protection      Hydro      Hydro Production  Nov-2004              -     1,424,020
                JCB Homeland Security Remediation - Phase 2 Hydro         Hydro Production    Monthly             -        35,171
                JCB Install Spare U1 GSU (Transformer Rotation)Hydro      Hydro Production    Monthly             -       333,358
                JCB Log Boom                                   Hydro      Hydro Production    Monthly             -        27,229
                JIT Coal Delivery                             Carbon      Steam Production    Monthly             -           -
                Keno Log Boom                                  Hydro      Hydro Production    Monthly             -        27,229
                Lab Sample Panel Unit #2                    Jim Bridger   Steam Production    Monthly             -           -
                Lab Sample Panel Unit #3                    Jim Bridger   Steam Production    Monthly             -           -
                LaGrande to Roosevelt MW Replacement (2x2GHz)                  General      Mar-2006              -           -
                Lemolo 2 Automation                            Hydro      Hydro Production  Dec-2005              -           -
                Leverage Core Applications                    System          Intangible   Oct-2004 thru          -     5,000,000
                                                                                            Mar-2005,
                                                                                           Oct-2005 thru
                                                                                            Mar-2006
                Lewis gator-1996 with higher use            Hydro         Hydro Production    Monthly             -          -
                Lewis River Flood OPS                       Hydro         Hydro Production    Monthly             -       41,525
                                                            Hydro
                Lewis River Road Improvements & Abandonment (RMAP)        Hydro Production    Monthly             -      190,474
                Lime Slaker Replacement, Com                Cholla        Steam Production    Monthly             -          -
                Line 3 - Convert to 115 kV                                  Transmission    Nov-2006              -          -
                Line 66 Reconductor                                         Transmission    Nov-2006              -          -
                Locomotive Plug and Go                   Jim Bridger      Steam Production    Monthly             -          -



                                                                                                                                                                                                                                         Page 6.13.55
                                                                           Utah GRC 04-035-42                                                                                         Witness: Bruce Scott Moio
                                                            Comparison of Filed vs. Actual Major Plant Additions                                                                      DPU Exhibit No. BSM 4.3
                                                                                                                                       =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                            Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                               In-Service   FY04 End     FY05 Placed                        5-Month
SAP Project #    Name/Description of CAPEX Project/Item        Location      FERC Function                                             5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                  Date       CWIP         In Service                        (Actual)
                Log Boom/Safety Barrier @ Swift 1 Replacement Hydro         Hydro Production    Monthly            -             -
                LR - Purchase Fiber Optic Splicer                 Hydro     Hydro Production    Monthly            -          15,856
                LR Land Purchases                                 Hydro     Hydro Production    FY07+              -             -
                LR Recreation                                     Hydro     Hydro Production    Monthly            -             -
                LRH - Replace Pump Header (in Downstream Intake)  Hydro     Hydro Production    Monthly            -          35,675
                LRH Replace Intake Pumps                          Hydro     Hydro Production    Monthly            -          21,164
                LRH River Install Manifold Pond #16               Hydro     Hydro Production    Monthly            -             -
                Main Plant Subfloor Drainage                     Colstrip   Steam Production    Monthly            -             -
                Main Plant Sump Piping Replacement               Colstrip   Steam Production    Monthly            -             -
                Main Transformer Gas Monitor                     Blundell   Other Production    Monthly            -             -
                Mainframe                                                       General        Oct-2004            -       2,000,000
                Mandated - California - Distribution                           Distribution     Monthly         23,000       452,357
                Mandated - California - Transmission                          Transmission      Monthly            -          43,258
                Mandated - Idaho - Distribution                                Distribution     Monthly        469,000       963,181
                Mandated - Idaho - Transmission                               Transmission      Monthly         42,000       152,473
                Mandated - Oregon - Distribution                               Distribution     Monthly      4,162,000     5,463,225
                Mandated - Oregon - Transmission                              Transmission      Monthly         26,000     1,639,281
                Mandated - Utah - Distribution                                 Distribution     Monthly      5,091,000     8,739,576
                Mandated - Utah - Transmission                                Transmission      Monthly         44,000     2,330,559
                Mandated - Washington - Distribution                           Distribution     Monthly        346,000     2,129,948
                Mandated - Washington - Transmission                          Transmission      Monthly         50,000       760,121
                Mandated - Wyoming East - Distribution                         Distribution     Monthly        613,000     1,900,343
                Mandated - Wyoming East - Transmission                        Transmission      Monthly         85,000       452,145
                Mandated - Wyoming West - Distribution                         Distribution     Monthly            -          50,433
                Mandated - Wyoming West - Transmission                        Transmission      Monthly            -          17,432
                Mapleton Sub - Increase Capacity                               Distribution    Jun-2006            -             -
                Maximo Upgrade to Ver 5.0, Com                   Cholla     Steam Production    Monthly            -             -
                McClelland - Increase Capacity                                 Distribution    Jun-2006            -             -
                Mercury Vapor Lighting, Com                      Cholla     Steam Production    Monthly            -             -
                Merwin Control Room Roof Replacement              Hydro     Hydro Production    Monthly            -             -
                Merwin Hatchery Ozone System Replacement          Hydro     Hydro Production    Monthly            -          33,754
                Merwin Hatchery Replacement Vehicle (1 Ton) Hydro           Hydro Production    Monthly            -          40,249
                Merwin Hatchery Replacement Vehicle (3/4 Ton) Hydro         Hydro Production    Monthly            -          29,626
                Merwin House Unit Exciter/Governor                Hydro     Hydro Production    Monthly            -             -
                Merwin Intake Rack U/G & Cathodic Protection Hydro          Hydro Production    Monthly            -         401,663
                Merwin Pole Building                              Hydro     Hydro Production    Monthly            -          32,854
                Merwin Sorting & Handling Facilities              Hydro     Hydro Production    FY07+              -             -
                Merwin U1 Generator/Stator Cooling System Upgrade Hydro     Hydro Production    Monthly            -             -
                Merwin U2 Wicket Gate Lubrication System          Hydro     Hydro Production    Monthly            -          58,543
                Merwin U3 Wicket Gate Lubrication System          Hydro     Hydro Production    Monthly            -             -
                Merwin/Yale Pressure Vessel Replacement           Hydro     Hydro Production    Monthly            -         269,881
                Metering (M90)                                                  General         Monthly            -          50,000
                Metering (Meters)                                               General         Monthly            -         120,000
                Misc Mills, Motors, 4                            Cholla     Steam Production    Monthly            -             -
                Misc Pumps & Valves, 4                           Cholla     Steam Production    Monthly            -             -
                Modernize & Upgrade - California - Communications               General         Monthly            -          28,726
                Modernize & Upgrade - California - Distribution                Distribution     Monthly        108,000       606,700
                Modernize & Upgrade - California - Transmission               Transmission      Monthly          5,000        10,000
                Modernize & Upgrade - California - Vehicles                     General         Monthly            -             -
                Modernize & Upgrade - Idaho - Communications                    General         Monthly          1,000        91,325
                Modernize & Upgrade - Idaho - Distribution                     Distribution     Monthly        114,000       856,424
                Modernize & Upgrade - Idaho - Transmission                    Transmission      Monthly         10,000        50,000
                Modernize & Upgrade - Idaho - Vehicles                          General         Monthly         75,000       185,000
                Modernize & Upgrade - Oregon - Communications                   General         Monthly        229,000       260,000
                Modernize & Upgrade - Oregon - Distribution                    Distribution     Monthly      1,254,000     1,861,508
                Modernize & Upgrade - Oregon - Transmission                   Transmission      Monthly        108,000        50,000
                Modernize & Upgrade - Oregon - Vehicles                         General         Monthly         50,000       279,000
                Modernize & Upgrade - System - System                           General         Monthly            -       1,500,000
                Modernize & Upgrade - Utah - Communications                     General         Monthly        769,000       289,414
                Modernize & Upgrade - Utah - Distribution                      Distribution     Monthly      1,513,000     2,002,960
                Modernize & Upgrade - Utah - Transmission                     Transmission      Monthly         80,000        50,000
                Modernize & Upgrade - Utah - Vehicles                           General         Monthly        250,000       349,000
                Modernize & Upgrade - Washington - Communications               General         Monthly         28,000        75,000
                Modernize & Upgrade - Washington - Distribution                Distribution     Monthly        469,000       870,268
                Modernize & Upgrade - Washington - Transmission               Transmission      Monthly         14,000        50,000
                Modernize & Upgrade - Washington - Vehicles                     General         Monthly            -         145,000
                Modernize & Upgrade - Wyoming East - Communications             General         Monthly            -         105,000
                Modernize & Upgrade - Wyoming East - Distribution              Distribution     Monthly        745,000     1,375,569
                Modernize & Upgrade - Wyoming East - Transmission             Transmission      Monthly        113,000        50,000
                Modernize & Upgrade - Wyoming East - Vehicles                   General         Monthly            -         103,200
                Modernize & Upgrade - Wyoming West - Communications             General         Monthly            -             -
                Modernize & Upgrade - Wyoming West - Distribution              Distribution     Monthly            -         116,571
                Modernize & Upgrade - Wyoming West - Transmission             Transmission      Monthly            -             -
                Modernize & Upgrade - Wyoming West - Vehicles                   General         Monthly            -          16,800
                Monitoring Equipment for Air Quality             Safety     Steam Production    Monthly            -             -
                Motor Signature Analysis Monitoring Equ.        Naughton    Steam Production    Monthly            -             -



                                                                                                                                                                                                                                            Page 6.13.56
                                                                            Utah GRC 04-035-42                                                                                           Witness: Bruce Scott Moio
                                                             Comparison of Filed vs. Actual Major Plant Additions                                                                        DPU Exhibit No. BSM 4.3
                                                                                                                                          =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                               Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                 In-Service    FY04 End     FY05 Placed                        5-Month
SAP Project #    Name/Description of CAPEX Project/Item         Location       FERC Function                                              5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                    Date        CWIP         In Service                        (Actual)
                Motors, Pumps, & Valves                    West Valley        Other Production    Monthly             -             -
                Naughton Res to Naughton Pump 2GHz MW                              General      Mar-2006              -             -
                Neural Network, 4                             Cholla          Steam Production    Monthly             -             -
                New CEM Unit #2                            Jim Bridger        Steam Production    Monthly             -             -
                New Connects - California - Distribution                         Distribution     Monthly         274,000     2,127,533
                New Connects - Idaho - Distribution                              Distribution     Monthly       1,323,000     3,111,379
                New Connects - Oregon - Distribution                             Distribution     Monthly       6,390,000    19,748,647
                New Connects - Utah - Distribution                               Distribution     Monthly      14,317,722    39,022,729
                New Connects - Washington - Distribution                         Distribution     Monthly         435,000     6,347,843
                New Connects - Wyoming East - Distribution                       Distribution     Monthly       1,560,000     4,133,748
                New Connects - Wyoming West - Distribution                       Distribution     Monthly             -       1,101,316
                Nickle Mtn - Construct New 230-115 kV Sub                       Transmission    Nov-2006              -             -
                NOx Control                                  Colstrip         Steam Production    Monthly             -             -
                NTO HVAC Equipment Replacement                                     General        Monthly             -             -
                NU Front End Loader                           Hydro           Hydro Production    Monthly             -             -
                NU Line 42 Pilot Wire Protection Scheme       Hydro           Hydro Production    Monthly             -             -
                NU-Consolidate Controls to HCC                Hydro           Hydro Production    Monthly             -             -
                NU-In-Stream Flow Release Projects            Hydro           Hydro Production  Dec-2005              -             -
                Oil Coolers for Fly Ash Transport Blowers  Jim Bridger        Steam Production    Monthly             -             -
                Oneida Minimum Flow Bypass Valve/Ramp ControlsHydro           Hydro Production  Mar-2005              -       1,113,034
                Oneida Replace U1 Governor Oil Pump and MotorsHydro           Hydro Production    Monthly             -          48,105
                Other Generation                             AdminG           Steam Production    FY07+               -             -
                Other Initiatives                            System               Intangible   Oct-2004 thru      219,523     1,880,000
                                                                                                Mar-2005,
                                                                                               Oct-2005 thru
                                                                                                Mar-2006
                Other Misc Projects                               System           General        Monthly           6,643         6,643
                Other Misc Small Projects                         System      Steam Production    Monthly          55,641           -
                Other Misc Small Projects                         System        Transmission      Monthly       2,115,734           -
                P2 Surge Tank Ladder                               Hydro      Hydro Production    Monthly             -          22,691
                P3 Communication Upgrade                           Hydro      Hydro Production    Monthly             -             -
                Paris Canal - 400 Foot Replacement                 Hydro      Hydro Production    Monthly             -          21,557
                Plant Asbestos Abatement                          Carbon      Steam Production    Monthly             -             -
                Plant Asphalt Surface Course                      Carbon      Steam Production    Monthly             -             -
                Plant Chemistry Analyzer Replacement              Colstrip    Steam Production    Monthly             -             -
                Plant Paving, Com                                  Cholla     Steam Production    Monthly             -             -
                Plant Security Upgrades                         Jim Bridger   Steam Production    Monthly             -             -
                Plant Security Upgrades                          Naughton     Steam Production    Monthly             -             -
                Plant Site Re-Roofing                           Jim Bridger   Steam Production    Monthly             -             -
                Plant Welding Equipment Replacement               Colstrip    Steam Production    Monthly             -             -
                Pleasant Grove Sub - Convert to 138 kV and add 2nd XFM           Distribution    Jun-2006             -             -
                PMF Telemetry                                     Carbon      Steam Production    Monthly             -             -
                Pomona Heights Sub - Install 115 kV Capacitor                   Transmission    Nov-2006              -             -
                Powerdale 3.8 Fishway Auxiliary Water Intake.      Hydro      Hydro Production    Monthly             -          28,440
                Powerdale SA 3.7 Traveling Screen Upgrade          Hydro      Hydro Production    Monthly             -             -
                Powerdale Woodstave Liner Upgrade                  Hydro      Hydro Production    Monthly             -          79,919
                Precipitator Corrosion Coating                    Wyodak      Steam Production    Monthly             -             -
                Precipitator Rapping Controls Unit # 2          Jim Bridger   Steam Production    Monthly             -             -
                Precipitator Upgrades Unit #2                   Jim Bridger   Steam Production   Jun-2005             -             -
                Pressure Filter Lining Replacement                Colstrip    Steam Production    Monthly             -             -
                Process Control Computer Replacement              Wyodak      Steam Production    Monthly             -             -
                Prospect Communications Upgrade to Digital         Hydro      Hydro Production    Monthly             -             -
                Prospect Power Canal Panel Replacements            Hydro      Hydro Production    Monthly             -             -
                Prospect Relicensing                            Relicensing       Intangible      FY07+               -             -
                Pumps, Motors, Valves                             Gadsby      Steam Production    Monthly             -             -
                Purchase Admin Office Fax/Copy Machine            Blundell    Other Production    Monthly             -             -
                Purchase Blasting Truck with Shell               Naughton     Steam Production    Monthly             -             -
                Purchase Computer Server                          Blundell    Other Production    Monthly             -             -
                Purchase Cooling Tower Fan Assemblies           Jim Bridger   Steam Production    Monthly             -             -
                Purchase Cooling Tower Fan Stack Assy.          Jim Bridger   Steam Production    Monthly             -             -
                Purchase Cooling Twr Fan Gear Boxes             Jim Bridger   Steam Production    Monthly             -             -
                Purchase mainframe color printer                  Blundell    Other Production    Monthly             -             -
                QL Feeder Automation/Reliability Improvement Superior            Distribution     Monthly             -       8,862,579
                Quantum Leap Distribution Feeder Projects                        Distribution     Monthly             -       2,924,262
                Radio System Replacement                          Colstrip    Steam Production    Monthly             -             -
                RAIL COAL DELIVERY SYSTEM W/CARS                  Hayden      Steam Production    FY07+               -             -
                RAW WATER /SERVICE WATER UPGRADES PHASE II         Craig      Steam Production    Monthly             -             -
                Raw water sand Filters                            Gadsby      Steam Production    Monthly             -             -
                RAW WATER UNDERGROUND PIPING UPGRADE               Craig      Steam Production    Monthly             -             -
                Redler Rebuilds                                   Wyodak      Steam Production    Monthly             -             -
                Reheater Lower Loop Replacement U2              Jim Bridger   Steam Production   Jun-2005             -             -
                RELIABILITY/ EFFECIENCY/ REGULATORY                Craig      Steam Production    Monthly             -             -
                Remote Instrumentation Upgrade                    Blundell    Other Production    Monthly             -             -
                Repair & Replacement - California - Communications                 General        Monthly          26,000        50,000
                Repair & Replacement - California - Distribution                 Distribution     Monthly       1,134,000     4,151,000
                Repair & Replacement - California - Transmission                Transmission      Monthly          18,000     1,260,000



                                                                                                                                                                                                                                               Page 6.13.57
                                                                           Utah GRC 04-035-42                                                                                          Witness: Bruce Scott Moio
                                                            Comparison of Filed vs. Actual Major Plant Additions                                                                       DPU Exhibit No. BSM 4.3
                                                                                                                                        =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                             Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                In-Service   FY04 End     FY05 Placed                        5-Month
SAP Project #    Name/Description of CAPEX Project/Item        Location       FERC Function                                             5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                   Date       CWIP         In Service                        (Actual)
                Repair & Replacement - California - Vehicles                     General         Monthly        363,000       689,000
                Repair & Replacement - Idaho - Communications                    General         Monthly        574,000        65,000
                Repair & Replacement - Idaho - Distribution                     Distribution     Monthly      1,584,000     4,330,500
                Repair & Replacement - Idaho - Transmission                    Transmission      Monthly        178,000       283,000
                Repair & Replacement - Idaho - Vehicles                          General         Monthly        517,000     1,532,000
                Repair & Replacement - Oregon - Communications                   General         Monthly        239,000       164,109
                Repair & Replacement - Oregon - Distribution                    Distribution     Monthly      9,408,000    13,481,000
                Repair & Replacement - Oregon - Transmission                   Transmission      Monthly        334,000     4,009,500
                Repair & Replacement - Oregon - Vehicles                         General         Monthly        706,000     3,583,000
                Repair & Replacement - System - System                           General         Monthly            -          50,000
                Repair & Replacement - Utah - Communications                     General         Monthly      1,573,000       315,609
                Repair & Replacement - Utah - Distribution                      Distribution     Monthly      9,214,000    13,716,868
                Repair & Replacement - Utah - Transmission                     Transmission      Monthly        355,000     2,246,000
                Repair & Replacement - Utah - Vehicles                           General         Monthly      2,530,000     4,456,000
                Repair & Replacement - Washington - Communications               General         Monthly        199,000        59,794
                Repair & Replacement - Washington - Distribution                Distribution     Monthly      1,620,000     4,244,000
                Repair & Replacement - Washington - Transmission               Transmission      Monthly        575,000       554,000
                Repair & Replacement - Washington - Vehicles                     General         Monthly        237,000       851,000
                Repair & Replacement - Wyoming East - Communications             General         Monthly        600,000       125,000
                Repair & Replacement - Wyoming East - Distribution              Distribution     Monthly      2,034,000     5,206,225
                Repair & Replacement - Wyoming East - Transmission             Transmission      Monthly        335,000       672,116
                Repair & Replacement - Wyoming East - Vehicles                   General         Monthly        465,000     1,050,060
                Repair & Replacement - Wyoming West - Communications             General         Monthly            -             -
                Repair & Replacement - Wyoming West - Distribution              Distribution     Monthly            -         818,775
                Repair & Replacement - Wyoming West - Transmission             Transmission      Monthly            -          82,000
                Repair & Replacement - Wyoming West - Vehicles                   General         Monthly            -         170,940
                Repave Plant Roads                            Jim Bridger    Steam Production    Monthly            -             -
                Replace 4160V Breakers (10/yr)                 Naughton      Steam Production    Monthly            -             -
                Replace Air Heater Collar Baskets               Wyodak       Steam Production    Monthly            -             -
                Replace Air Heater Collar Seals                 Wyodak       Steam Production    Monthly            -             -
                Replace APH Baskets and Seals                 Jim Bridger    Steam Production    Monthly            -             -
                Replace Casing Under Bull Nose                Jim Bridger    Steam Production    Monthly            -             -
                Replace Coal Pipe Unit #1                     Jim Bridger    Steam Production    Monthly            -             -
                Replace Coal Pipe Unit #2                     Jim Bridger    Steam Production    Monthly            -             -
                                                              Jim
                Replace Cooling Tower Hot Water ManiFolds (U2) Bridger       Steam Production    Monthly            -             -
                                                               #2
                Replace Cooling Tower Louver Assemblies UnitJim Bridger      Steam Production    Monthly            -             -
                Replace DCS Computers                         Jim Bridger    Steam Production    Monthly            -             -
                Replace Desuperheater Liner Unit #2           Jim Bridger    Steam Production    Monthly            -             -
                Replace Dogbone Expansion Joints Unit #2      Jim Bridger    Steam Production    Monthly            -             -
                Replace Ductwork Precipitator Unit #2         Jim Bridger    Steam Production    Monthly            -             -
                REPLACE ECONOMIZER INLET HEADER                 Hayden       Steam Production    Monthly            -             -
                Replace expansion joints precipitator Unit #2 Jim Bridger    Steam Production    Monthly            -             -
                Replace Feedwater Heaters Unit #1             Jim Bridger    Steam Production    Monthly            -             -
                Replace Finishing Superheater                 Jim Bridger    Steam Production    Monthly            -             -
                Replace Green River Load Center               Jim Bridger    Steam Production    Monthly            -             -
                Replace ID/FD Damper Control Drives             Wyodak       Steam Production    Monthly            -             -
                Replace Igniters Unit #2                      Jim Bridger    Steam Production    Monthly            -             -
                Replace injection System Valves                 Blundell     Other Production    Monthly            -             -
                Replace Lathe Unit #4 Shop                    Jim Bridger    Steam Production    Monthly            -             -
                Replace Lifton Plant Windows                     Hydro       Hydro Production    Monthly            -          43,113
                Replace Light Equipment                       Jim Bridger    Steam Production    Monthly            -             -
                Replace Moisture Separator #31                Jim Bridger    Steam Production    Monthly            -             -
                Replace Office Blazer                           Carbon       Steam Production    Monthly            -             -
                Replace P1 Governor with Actuator                Hydro       Hydro Production    Monthly            -          25,528
                Replace PCB Contaminated Transformers         Jim Bridger    Steam Production    Monthly            -             -
                Replace Plant UPS Components                  Jim Bridger    Steam Production    Monthly            -             -
                Replace Reverso Osmosis Membranes               Wyodak       Steam Production    Monthly            -             -
                REPLACE SAND FILTERS                            Hayden       Steam Production    Monthly            -             -
                Replace Scanners Unit #2                      Jim Bridger    Steam Production    Monthly            -             -
                Replace Seal Air Fan Unit # 2                 Jim Bridger    Steam Production    Monthly            -             -
                Replace Shop Lathe                             Naughton      Steam Production    Monthly            -             -
                Replace Softener Controls                     Jim Bridger    Steam Production    Monthly            -             -
                                                              Jim
                Replace Stacker Reclaimer Travel Drive & Wheels Bridger      Steam Production    Monthly            -             -
                Replace Supersucker Truck                      Naughton      Steam Production    Monthly            -             -
                Replace Surge Tank Air Compressor               Blundell     Other Production    Monthly            -             -
                Replace T/G Controls                           Little Mtn.   Other Production    Monthly            -             -
                REPLACE TRUCK HOPPER AND FEEDER                 Hayden       Steam Production    Monthly            -             -
                Replace Turbine Controls System                 Blundell     Other Production    Monthly            -             -
                Replace U1 CEM                                 Naughton      Steam Production    Monthly            -             -
                Replace U2 CEM                                 Naughton      Steam Production    Monthly            -             -
                Replace U3 CEM                                 Naughton      Steam Production    Monthly            -             -
                Replace Vehicle                                 Blundell     Other Production    Monthly            -             -
                Replace Water Wagon                           Jim Bridger    Steam Production    Monthly            -             -
                REPLACEMENT EQUIPMENT AND IMPROVEMENTS            Craig      Steam Production    Monthly            -             -
                Replacement of Station Batteries                Wyodak       Steam Production    Monthly            -             -
                Resurface Storm Mountain Dam                     Hydro       Hydro Production    Monthly            -             -



                                                                                                                                                                                                                                             Page 6.13.58
                                                                           Utah GRC 04-035-42                                                                                           Witness: Bruce Scott Moio
                                                            Comparison of Filed vs. Actual Major Plant Additions                                                                        DPU Exhibit No. BSM 4.3
                                                                                                                                         =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                              Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                                 In-Service   FY04 End     FY05 Placed                        5-Month
SAP Project #    Name/Description of CAPEX Project/Item        Location      FERC Function                                               5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                    Date       CWIP         In Service                        (Actual)
                Retaining Rings and TIL1292                       Wyodak      Steam Production    Monthly            -             -
                Retract Sootblowers Unit #2                     Jim Bridger Steam Production      Monthly            -             -
                Reverse Osmosis Chemical Feed Replacement Colstrip            Steam Production    Monthly            -             -
                Rewind Generator Rotor Unit #1                  Jim Bridger Steam Production      Monthly            -             -
                Rewind Main Generator Unit #1                   Jim Bridger Steam Production      Monthly            -             -
                Rilda-Bathhouse                                      RC             Mining        FY07+              -             -
                Rilda-Intake Slope Dev                               RC             Mining        FY07+              -             -
                Rilda-Rock Slope to Blind Cy                         RC             Mining        FY07+              -             -
                Rilda-Sediment Pond                                  RC             Mining        FY07+              -             -
                Rilda-Sewer Treatment                                RC             Mining        FY07+              -             -
                Rilda-Site Access                                    RC             Mining       Nov-2005            -             -
                Rilda-Site Dev                                       RC             Mining        FY07+              -             -
                Rilda-USFW Mitigation                                RC             Mining       Sep-2005            -             -
                River Pump Rebuild                                Colstrip    Steam Production    Monthly            -             -
                River Road Sub - Install 115-12 Transformer                      Distribution    Nov-2006            -             -
                Road Grader                                           TH            Mining       Feb-2006            -             -
                Rolling Stock, after FY05, Com                     Cholla     Steam Production    Monthly            -             -
                Roof replacement- Turbine                         Carbon      Steam Production    Monthly            -             -
                Roof Replacement, after FY05, Com                  Cholla     Steam Production    Monthly            -             -
                SA 3.12 Powerdale Day Use Rec. Enhance.            Hydro      Hydro Production    Monthly            -          21,673
                SA 3.12 Powerdale Park Rec Enhancement             Hydro      Hydro Production    Monthly            -           3,127
                SA 3.7(411) RV park host hookup at Sliters Park Hydro         Hydro Production    Monthly            -          21,594
                Safety Valve Replacement                          Wyodak      Steam Production    Monthly            -             -
                Sandblast/Paint Building                          Carbon      Steam Production    Monthly            -             -
                Sandfilter                                      West Valley   Other Production    Monthly            -             -
                SAP New Development Projects All Areas           Gen Eng      Steam Production    Monthly            -             -
                Scrubber Demister Packing Replacement, 4           Cholla     Steam Production    Monthly            -             -
                Scrubber Duct Work Unit#2                       Jim Bridger Steam Production      Monthly            -             -
                Scrubber Hard Pipe Pressure Line                  Colstrip    Steam Production    Monthly            -             -
                Scrubber Lime Feeder Replacement                  Colstrip    Steam Production    Monthly            -             -
                Scrubber Lime Grit Elevator Replacement           Colstrip    Steam Production    Monthly            -             -
                Scrubber Quench Header Unit #2                  Jim Bridger Steam Production      Monthly            -             -
                Scrubber Upgrade to 45% Removal, 4                 Cholla     Steam Production    Monthly            -             -
                Scrubber Walkway Installation                     Colstrip    Steam Production    Monthly            -             -
                Second Diesel Tank                                Colstrip    Steam Production    Monthly            -             -
                Security Project                                 Little Mtn.  Other Production    Monthly            -             -
                Security Project                                  Carbon      Steam Production    Monthly            -             -
                Security Project                                  Wyodak      Steam Production    Monthly            -             -
                Security Project Merwin                            Hydro      Hydro Production    Monthly            -         272,295
                Security Project Swift                             Hydro      Hydro Production    Monthly            -         226,912
                Security Project Yale                              Hydro      Hydro Production    Monthly            -         226,912
                SH and RH Outer Heavy Walled Tube Replacement   Jim Bridger Steam Production      Monthly            -             -
                Site Drainage Replacement                         Colstrip    Steam Production    Monthly            -             -
                Slide Creek trash rake                             Hydro      Hydro Production    Monthly            -             -
                Sludge Press                                      Gadsby      Steam Production    Monthly            -             -
                Small enhancement roll-up - CBS                                   Intangible      Monthly            -         707,500
                Small enhancement roll-up - Corp                                  Intangible      Monthly            -         764,500
                Small enhancement roll-up - Credit & Risk                         Intangible      Monthly            -         100,000
                Small Tools                                      Little Mtn.  Other Production    Monthly            -             -
                Small Tools                                       Gadsby      Steam Production    Monthly            -             -
                Snake Creek Load Controller                        Hydro      Hydro Production    Monthly            -          26,294
                Soda Communications Battery Bank                   Hydro      Hydro Production    Monthly            -          37,270
                Soda Springs Automation                            Hydro      Hydro Production   Jul-2004            -         224,964
                Soda Springs log boom                              Hydro      Hydro Production    Monthly            -             -
                Soda Tailrace Barrier                              Hydro      Hydro Production   Dec-2005            -             -
                Sootblower Air Comp Rebuild, 4                     Cholla     Steam Production    Monthly            -             -
                Spanish Valley - Increase Capacity                               Distribution    Jun-2006            -             -
                                                                   Hydro      Hydro Production
                Speelyai - Bank Stabilization/Drainage Behind Hatchery Building                   Monthly            -          19,519
                Speelyai Boat Ramp Extension                       Hydro      Hydro Production    Monthly            -         327,696
                SPS Roll-out to Servicemen                        System          Intangible      FY07+              -             -
                Stack Elevator Controls, 4                         Cholla     Steam Production    Monthly            -             -
                Stevens Road Sub - Install New Feeder                            Distribution    Jun-2005            -             -
                Submerged Drag Chain Conveyor Unit #1           Jim Bridger Steam Production      Monthly            -             -
                Substation Capacitor Additions                                   Distribution     Monthly            -             -
                Sugarmill and Rigby to Goshen                                      General       Mar-2006            -             -
                Swift - Raise Dam                                  Hydro      Hydro Production    Monthly            -          85,092
                Swift Homeland Security Remediation - Phase 2 Hydro           Hydro Production    Monthly            -          40,884
                Swift Station Service Modifications                Hydro      Hydro Production    Monthly            -         207,080
                Switchgear Cubicles @ 4 Well Sites                Blundell    Other Production    Monthly            -             -
                System Reinforcement - California - Distribution                 Distribution     Monthly          9,000       200,000
                System Reinforcement - Idaho - Distribution                      Distribution     Monthly         14,000       300,000
                System Reinforcement - Oregon - Distribution                     Distribution     Monthly        575,000     1,000,000
                System Reinforcement - Utah - Distribution                       Distribution     Monthly     12,068,722     2,090,000
                System Reinforcement - Washington - Distribution                 Distribution     Monthly          5,000       300,000
                System Reinforcement - Wyoming East - Distribution               Distribution     Monthly        477,000       100,000
                System Reinforcement - Wyoming West - Distribution               Distribution     Monthly            -         100,000



                                                                                                                                                                                                                                              Page 6.13.59
                                                                         Utah GRC 04-035-42                                                                                       Witness: Bruce Scott Moio
                                                          Comparison of Filed vs. Actual Major Plant Additions                                                                    DPU Exhibit No. BSM 4.3
                                                                                                                                   =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                        Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                             In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #    Name/Description of CAPEX Project/Item     Location      FERC Function                                            5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                Date       CWIP       In Service                        (Actual)
                Thermopolis Sub to Hill Top Sub 2GHz MW                        General       Mar-2006            -          -
                TIL 1292 System Remediation (HTR/HTG 1&2/Wyodak AdminG    Steam Production   Dec-2005            -          -
                Toketee 2 Generator Rewind                       Hydro    Hydro Production    FY07+              -          -
                Toketee Log Boom                                 Hydro    Hydro Production    Monthly            -          -
                Toketee Unit 2 Runner Replacement                Hydro    Hydro Production    FY07+              -          -
                Toketee Village house windows                    Hydro    Hydro Production    Monthly            -          -
                Tool & Equipment Purchases                      Colstrip  Steam Production    Monthly            -          -
                Tools & Equipment, After FY05, Com               Cholla   Steam Production    Monthly            -          -
                TOOLS/VEHICLES                                  Hayden    Steam Production    Monthly            -          -
                Toppenish Sub - Install New Feeder                           Distribution    Jun-2006            -          -
                Tower B Coal Chute Replacement                  Carbon    Steam Production    Monthly            -          -
                Tri-City Sub - Install 138-12.5 kV Xfmr                      Distribution    Jun-2004            -      267,300
                TRIP                                                          Intangible     Dec-2007            -          -
                Turbine Full Flow Oil Filtration Unit #2      Jim Bridger Steam Production    Monthly            -          -
                                                                Colstrip
                Turbine/Generator Bearing Fire Protection Replacement     Steam Production    Monthly            -          -
                U0 - 2005 - SECURITY PROJECT                Dave Johnston Steam Production    Monthly            -          -
                                                            Dave
                U0 - ADDITIONAL WASTE WATER PUMP VFD Johnston Steam Production                Monthly            -          -
                U0 - CATHODIC PROTECTION SYSTEM UPGRADES    Dave Johnston Steam Production    Monthly            -          -
                U0 - CLOSE OFF ABANDONED FEEDER ROOMS       Dave Johnston Steam Production    Monthly            -          -
                U0 - CONCRETE APRONS AT RECLAIM HOPPERS     Dave Johnston Steam Production    Monthly            -          -
                U0 - HEAVY EQUIPMENT REPLACEMENT Dave Johnston Steam Production               Monthly            -          -
                                                            Dave
                U0 - INSTALL HOIST AT PUMP INTAKE AREA Johnston Steam Production              Monthly            -          -
                U0 - INSTRUMENT ADDITIONS (PI INPUTS)       Dave Johnston Steam Production    Monthly            -          -
                U0 - MCC REPLACEMENTS                       Dave Johnston Steam Production    Monthly            -          -
                U0 - PLANT METERING                         Dave Johnston Steam Production    Monthly            -          -
                U0 - PRECIPITATOR MANLIFTS                  Dave Johnston Steam Production    Monthly            -          -
                U0 - REPLACE ELECTRIC FORKLIFT              Dave Johnston Steam Production    Monthly            -          -
                U0 - REPLACE OLD NESCO BUILDING             Dave Johnston Steam Production    Monthly            -          -
                                                            Dave & HUBS
                U0 - RETOR COOLING TOWER REPLACE FANSJohnston Steam Production                Monthly            -          -
                U0 - TRIPPER DECK WASHDOWN                  Dave Johnston Steam Production    Monthly            -          -
                U0 - UPGRADE PRECIPITATOR LIGHTING Dave Johnston Steam Production             Monthly            -          -
                U0 -2005 - TURBINE DECK ROOF                Dave Johnston Steam Production    Monthly            -          -
                U0 Arc Flash Replacements                      Naughton   Steam Production    Monthly            -          -
                U0 Asphalt Replacement & Seal Coating         Huntington  Steam Production    Monthly            -          -
                U0 Belt Replacement - Tripper Belt            Huntington  Steam Production    Monthly            -          -
                U0 Boiler Circ Pump Motor rewind              Huntington  Steam Production    Monthly            -          -
                U0 Chutes, Scrapers, and Skirtint             Huntington  Steam Production    Monthly            -          -
                U0 Coal Belt Replacements - 3-2 and 2-1       Huntington  Steam Production    Monthly            -          -
                U0 Coal Mill Parts                            Huntington  Steam Production    Monthly            -          -
                U0 Coal System Steam Heating                  Huntington  Steam Production    Monthly            -          -
                U0 Dozer Overhaul                             Huntington  Steam Production    Monthly            -          -
                U0 Emergency Feeder Upgrade                   Huntington  Steam Production    Monthly            -          -
                U0 FMC Raw Water Pump Station Piping           Naughton   Steam Production    Monthly            -          -
                U0 Ground Grid Monitoring & Protection         Naughton   Steam Production    Monthly            -          -
                U0 Hydra-Chlorinator for the cooling towers   Huntington  Steam Production    Monthly            -          -
                U0 Iron Worker (Shear/Punch Combination)      Huntington  Steam Production    Monthly            -          -
                U0 Laser Alignment System                     Huntington  Steam Production    Monthly            -          -
                U0 On-Line Nuclear Coal Analyzer               Naughton   Steam Production    Monthly            -          -
                U0 Pivot Sprinkler Systems                    Huntington  Steam Production    Monthly            -          -
                U0 Plant Roofing - Power Plant Roof           Huntington  Steam Production    Monthly            -          -
                U0 Portable Air Compressor                    Huntington  Steam Production    Monthly            -          -
                U0 Replace Vehicles                            Naughton   Steam Production    Monthly            -          -
                U0 Road Repaving/Asphalt Replacement           Naughton   Steam Production    Monthly            -          -
                U0 Tripper Belt Replacement                   Huntington  Steam Production    Monthly            -          -
                U1 - AIR HEATER SEALS REPLACEMENT Dave Johnston Steam Production              Monthly            -          -
                U1 - INSPECTION OUTAGE CAPITAL (9 DAY)      Dave Johnston Steam Production    Monthly            -          -
                U1 - INSTALL MAIN TRANSFORMER CONTAINMENT   Dave Johnston Steam Production    Monthly            -          -
                                                            Dave Johnston
                U1 - LOCATE CY CONTROLS AT UNIT #1 TRIPPER DECK Steam Production              Monthly            -          -
                U1 - OVATION HMI CONVERSIONS                Dave Johnston Steam Production    Monthly            -          -
                U1 - REPLACE PRECIP RAPPERS                 Dave Johnston Steam Production    Monthly            -          -
                U1 - REPLACE SOOTBLOWER PLC                 Dave Johnston Steam Production    Monthly            -          -
                                                            Dave Johnston
                U1 - UPGRADE MAIN TRANSFORMER ALARM SYSTEM Steam Production                   Monthly            -          -
                U1 - UPGRADE PRECIP CONTROLLERS Dave Johnston Steam Production                Monthly            -          -
                U1 & 2 - REPLACE FLYASH UNLOADER Dave Johnston Steam Production               Monthly            -          -
                U1 & U2 Extent Bottom Ash Trench               Naughton   Steam Production    Monthly            -          -
                U1 1-2 Booster Fan Motor Rebuild              Huntington  Steam Production    Monthly            -          -
                U1 7-day Outage Related Capital Projects      Huntington  Steam Production    Monthly            -          -
                U1 Air Preheater Baskets                      Huntington  Steam Production    Monthly            -          -
                U1 BFP Barrel Upgrades                        Huntington  Steam Production    Monthly            -          -
                                                              Huntington
                U1 Boiler Feed Pump Turbine Rotor Bucket Replacement      Steam Production    Monthly            -          -
                U1 Boiler Slag Screen Replacement             Huntington  Steam Production    Monthly            -          -
                U1 CEM's - replace                            Huntington  Steam Production    Monthly            -          -
                U1 Cond. D-Bone Exp. Joint Replacement        Huntington  Steam Production    Monthly            -          -
                U1 Cooling Tower Rex Screen                     Carbon    Steam Production    Monthly            -          -
                U1 Cooling Tower Siding                         Carbon    Steam Production    Monthly            -          -
                U1 Coutant Bottom Tube Replacement            Huntington  Steam Production    Monthly            -          -



                                                                                                                                                                                                                                        Page 6.13.60
                                                                         Utah GRC 04-035-42                                                                                       Witness: Bruce Scott Moio
                                                          Comparison of Filed vs. Actual Major Plant Additions                                                                    DPU Exhibit No. BSM 4.3
                                                                                                                                   =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                       Total       =5/12 of Total Placed in Service except where specific in-service date
                                                                                            In-Service   FY04 End   FY05 Placed                         5-Month
SAP Project #    Name/Description of CAPEX Project/Item     Location     FERC Function                                             5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                               Date       CWIP       In Service                         (Actual)
                U1 DCS Data Highway Upgrade                   Huntington Steam Production    Monthly            -              -
                U1 Deareator Splash Trays Replacement         Huntington Steam Production    Monthly            -              -
                U1 EHC Pump Replacement                       Huntington Steam Production    Monthly            -              -
                U1 Feeder Deck Lighting panels                Huntington Steam Production    Monthly            -              -
                U1 Flow Monitor                                 Carbon   Steam Production    Monthly            -              -
                U1 FWH Replacement 1-3                        Huntington Steam Production    Monthly            -              -
                U1 FWH Replacement 1-6                        Huntington Steam Production    Monthly            -              -
                U1 HTG Generator Field Refurbishment          Huntington Steam Production   Nov-2005            -              -
                U1 Huntington - LNB                              CAI     Steam Production   Nov-2005            -              -
                U1 Huntington ESP                                CAI     Steam Production   Nov-2005            -              -
                U1 Instrumentation ( 5 yr Heat Rate)            Carbon   Steam Production    Monthly            -              -
                U1 Jim Bridger LNB                               CAI     Steam Production    FY07+              -              -
                U1 LP Crossover Expansion Joint Repalcement Huntington   Steam Production    Monthly            -              -
                U1 Main Condenser & BFPT Condenser            Huntington Steam Production   Nov-2005            -              -
                                                              H
                U1 MCC 1-15 for Aux Clairifier Blg Replacement untington Steam Production    Monthly            -              -
                U1 Penthouse Cable Drops                        Carbon   Steam Production    Monthly            -              -
                U1 Recycle Pump Replacement                   Huntington Steam Production    Monthly            -              -
                U1 Replace Coal Silos                         Huntington Steam Production   Nov-2005            -              -
                U1 Replace Condensate Hotwell Pumps Cans Huntington      Steam Production    Monthly            -              -
                                                              Huntington
                U1 Retract Sootblower 4 L/R & 6 L/R Replacement          Steam Production    Monthly            -              -
                U1 Scrubber Absorber Tower Linings            Huntington Steam Production    Monthly            -              -
                U1 Scrubber Lime Feed Piping                  Huntington Steam Production    Monthly            -              -
                U1 Scrubber Outlet Duct Repairs               Huntington Steam Production   Nov-2005            -              -
                U1 Scrubber Recycle Pipe (Int)                Huntington Steam Production   Nov-2005            -              -
                U1 Scrubber Thickner Upgrade                  Huntington Steam Production    Monthly            -              -
                U1 Scrubber Tower Damper Seal Air             Huntington Steam Production    Monthly            -              -
                U1 Scrubber Waste Disposal                    Huntington Steam Production    Monthly            -              -
                U1 SH Plat Wrapper Tube Replacement           Huntington Steam Production    Monthly            -              -
                U1 Stack Bypass Dampers                       Huntington Steam Production    Monthly            -              -
                U1 Turbine Spill Strips & Packing Replacement Huntington Steam Production    Monthly            -              -
                U2 - #2 HP HEATER (11% PLUGGED)            Dave Johnston Steam Production    Monthly            -              -
                                                           Dave Johnston
                U2 - 2005 - BOILER TUBE THERMOCOUPLES REPLACE Steam Production               Monthly            -              -
                                                           Dave
                U2 - 2005 - BURNER IGNITOR REPLACEMENT Johnston Steam Production             Monthly            -              -
                U2 - 2005 - EXCITER REPLACEMENT            Dave Johnston Steam Production    Monthly            -              -
                U2 - 2005 - PRI AIR CONTROL/ INDICATION    Dave Johnston Steam Production    Monthly            -              -
                U2 - BOILER OVERHAUL CAPITAL (30 DAY)      Dave Johnston Steam Production    Monthly            -              -
                U2 - BOTTOM ASH REBUILD                    Dave Johnston Steam Production    Monthly            -              -
                                                           Dave REPLACEMENT
                U2 - BURNER MANAGEMENT & MFT CABINETS Johnston Steam Production              Monthly            -              -
                U2 - BURNER REGISTER DRIVES                Dave Johnston Steam Production    Monthly            -              -
                U2 - CO MONITOR                            Dave Johnston Steam Production    Monthly            -              -
                U2 - GENERATOR FLUX PROBE - INSTALLDave Johnston Steam Production            Monthly            -              -
                U2 - PARTIAL DISCHARGE ANALYZER            Dave Johnston Steam Production    Monthly            -              -
                U2 - PULVERIZER/PA FAN CONTROLS REPLACE.   Dave Johnston Steam Production    Monthly            -              -
                U2 - RADIAL & CIRC. SEAL REPLACEMENT       Dave Johnston Steam Production    Monthly            -              -
                U2 - REPLACE BOILER TUBE THERMOCOUPLES     Dave Johnston Steam Production    Monthly            -              -
                U2 - REPLACE HOT/ COLD PA DAMPERS DRIVES   Dave Johnston Steam Production    Monthly            -              -
                                                           D
                U2 - REPLACE LOWER HPSH ASSEMBLIES ave Johnston Steam Production             Monthly            -              -
                U2 - REPLACE MWH METERS                    Dave Johnston Steam Production    Monthly            -              -
                U2 - REPLACE PARTIAL ASSEMBLIES IN RH      Dave Johnston Steam Production    Monthly            -              -
                U2 - REPLACE PRECIP RAPPERS                Dave Johnston Steam Production    Monthly            -              -
                U2 - REPLACE SOOTBLOWER PLC                Dave Johnston Steam Production    Monthly            -              -
                U2 - REPLACE TWIPS CONTROLS                Dave Johnston Steam Production    Monthly            -              -
                U2 - REPLACE UPPER HPSH ASSEMBLIES         Dave Johnston Steam Production    Monthly            -              -
                U2 - TURBINE OIL COOLER UPGRADES Dave Johnston Steam Production              Monthly            -              -
                U2 - TURBINE-GENERATOR MAJOR               Dave Johnston Steam Production    FY07+              -              -
                                                           Dave Johnston
                U2 - UPGRADE MAIN TRANSFORMER ALARM SYSTEM Steam Production                  Monthly            -              -
                                                           Dave Johnston
                U2 -2005 - PRIMARY GENERATOR PROTECTION RELAY Steam Production               Monthly            -              -
                U2 Alarm CRT Replacement (3)                  Huntington Steam Production    Monthly            -              -
                U2 Boiler Chemical Automation                   Carbon   Steam Production    Monthly            -              -
                U2 CEM's - replace                            Huntington Steam Production    Monthly            -              -
                U2 Combuster Exchange                        West Valley Other Production    Monthly            -              -
                U2 Condenser Retube                           Naughton   Steam Production    FY07+              -              -
                U2 Cooling Tower Siding                         Carbon   Steam Production    Monthly            -              -
                U2 DJ ESP work                                   CAI     Steam Production   Jun-2005            -              -
                U2 Flow Monitor                                 Carbon   Steam Production    Monthly            -              -
                U2 Hunter FGD                                    CAI     Steam Production    FY07+              -              -
                U2 Huntington ESP                                CAI     Steam Production    FY07+              -              -
                U2 Huntington FGD                                CAI     Steam Production    FY07+              -              -
                U2 Huntington LNB                                CAI     Steam Production    FY07+              -              -
                U2 Instrumentation ( 5 yr Heat Rate)            Carbon   Steam Production    Monthly            -              -
                U2 Jim Bridger - LNB                             CAI     Steam Production   Jun-2005            -              -
                U2 Naughton LNB                                  CAI     Steam Production    FY07+              -              -
                U2 Nugent Replacement                         Huntington Steam Production    Monthly            -              -
                U2 Penthouse Cable Drops                        Carbon   Steam Production    Monthly            -              -
                U2 Reheater Replacement                       Naughton   Steam Production    FY07+              -              -
                U3 - 2005 - AH COLD SIDE BASKET REPLACEMENTDave Johnston Steam Production    Monthly            -              -



                                                                                                                                                                                                                                        Page 6.13.61
                                                                         Utah GRC 04-035-42                                                                                       Witness: Bruce Scott Moio
                                                          Comparison of Filed vs. Actual Major Plant Additions                                                                    DPU Exhibit No. BSM 4.3
                                                                                                                                   =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                        Total      =5/12 of Total Placed in Service except where specific in-service date
                                                                                             In-Service   FY04 End   FY05 Placed                        5-Month
SAP Project #    Name/Description of CAPEX Project/Item     Location      FERC Function                                            5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                Date       CWIP       In Service                        (Actual)
                U3 - 2005 - AH STATIC/ RADIAL SEALS         Dave Johnston Steam Production    Monthly            -           -
                U3 - 2005 - AMPLIDYNE REPLACEMENT Dave Johnston Steam Production              Monthly            -           -
                U3 - 2005 - BOILER TEST PORTS               Dave Johnston Steam Production    Monthly            -           -
                U3 - 2005 - BOILER WALK IN DOOR & WALL TUBE Dave Johnston Steam Production    Monthly            -           -
                U3 - 2005 - BURNER IMPELLER/ SHROUD REPLACE Dave Johnston Steam Production    Monthly            -           -
                U3 - 2005 - CONDENSER ON-LINE CLEANING SYS  Dave Johnston Steam Production    Monthly            -           -
                                                            Dave Johnston Steam
                U3 - 2005 - FD/ID DAMPER DRIVE CONTROLS REPLACEMENT Production                Monthly            -           -
                                                            Dave
                U3 - 2005 - HYDROGEN PANEL REPLACEMENT Johnston Steam Production              Monthly            -           -
                                                             CONTAINMENT
                U3 - 2005 - INSTALL MAIN TRANSFORMERDave Johnston Steam Production            Monthly            -           -
                                                            Dave REPLACEMENT
                U3 - 2005 - MAIN TRANSFORMER "U" BUSHING Johnston Steam Production            Monthly            -           -
                U3 - 2005 - OVATION HMI UPGRADE             Dave Johnston Steam Production    Monthly            -           -
                U3 - 2005 - PA FLOW INDICATION              Dave Johnston Steam Production    Monthly            -           -
                                                             FOR Johnston Steam Production
                U3 - 2005 - POWER WIRE REPLACEMENT Dave PA FANS AND MILLS                     Monthly            -           -
                                                             JOINTS
                U3 - 2005 - REPLACE BOILER EXPANSIONDave Johnston Steam Production            Monthly            -           -
                U3 - 2005 - REPLACE REHEAT ATTEMPERATOR     Dave Johnston Steam Production    Monthly            -           -
                U3 - 2005 - TC REPLACMENT                   Dave Johnston Steam Production    Monthly            -           -
                U3 - 2005 - WATERWALL OVERLAY               Dave Johnston Steam Production    Monthly            -           -
                U3 - 2005 -UPGRADE PRECIP CONTROLS Dave Johnston Steam Production             Monthly            -           -
                U3 - 4 - 2005-06 - SOE & GPS CLOCK          Dave Johnston Steam Production    Monthly            -           -
                                                            Dave
                U3 - FIRE SUPPRESSION IN COMPUTER ROOMJohnston Steam Production               Monthly            -           -
                U3 - PLC REPLACEMENT                        Dave Johnston Steam Production    Monthly            -           -
                                                            Dave MILLS
                U3 - PURCHASE SPARE IHI GEARBOX FOR FW Johnston Steam Production              Monthly            -           -
                                                            Dave Johnston
                U3 - REPLACE ECONOMIZER FEEDERS AND CRUSHERSSteam Production                  Monthly            -           -
                U3 & U4 Plant Control System Replacement        Colstrip  Steam Production    Monthly            -           -
                                                            Dave Johnston Steam Production
                U3 -2005 - PRIMARY GENERATION PROTECTION UPGRADE                              Monthly            -           -
                                                               in 03)
                U3 BCP Mech. Seal Upgrade (1 of 4 per yr start Naughton   Steam Production    Monthly            -           -
                U3 Bottom Ash Trench Piping Extension          Naughton   Steam Production    Monthly            -           -
                U3 Combuster Exchange                         West Valley Other Production    Monthly            -           -
                U3 Condensate Pump Upgrade                     Naughton   Steam Production    Monthly            -           -
                U3 DJ ESP work                                    CAI     Steam Production   Jun-2004            -     1,145,762
                U3 Hunter - LNB                                   CAI     Steam Production    FY07+              -           -
                U3 Naughton PM                                    CAI     Steam Production    FY07+              -           -
                U3 Pulverizer Rebuilds (2nd of 5)              Naughton   Steam Production    Monthly            -           -
                U3 Scrubber A&B Absorber Chevron Tray/Demister Naughton   Steam Production   Nov-2005            -           -
                U4 - 2005 - INSTRUMENTATION UPGRADES        Dave Johnston Steam Production    Monthly            -           -
                U4 - 4160 BREAKERS TO VACUUM                Dave Johnston Steam Production    Monthly            -           -
                                                            Dave Johnston Steam
                U4 - A & C SCRUBBER VESSEL DEMISTER TRAY ADDITIONS Production                 Monthly            -           -
                                                             COAL SEGREGATION
                U4 - ADD #36 FEEDER AND RECLAIM FORDave Johnston Steam Production             Monthly            -           -
                U4 - CO MONITOR                             Dave Johnston Steam Production    Monthly            -           -
                U4 - COOLING TOWER REFURBISHMENT Dave Johnston Steam Production               Monthly            -           -
                U4 - INSPECTION OUTAGE CAPTIAL (9 DAY)      Dave Johnston Steam Production    Monthly            -           -
                U4 - INSTALL MAIN TRANSFORMER CONTAINMENT   Dave Johnston Steam Production    Monthly            -           -
                                                              RELAY
                U4 - PRIMARY GENERATOR PROTECTIONDave Johnston Steam Production               Monthly            -           -
                                                            Dave Johnston Steam Production
                U4 - REPLACE CIRCULATING WATER PUMP ISOLATION VALVES                          Monthly            -           -
                U4 DJ LNB                                         CAI     Steam Production    FY07+              -           -
                U4 Gas Turbine Combuster Exchange               Gadsby    Steam Production    Monthly            -           -
                Underground Piping Replacement, Com              Cholla   Steam Production    Monthly            -           -
                Unidentified Capital Expenditures               Colstrip  Steam Production    Monthly            -           -
                Unidentified Capital Projects Common            Hayden    Steam Production    Monthly            -           -
                Unidentified Capital Projects Unit 1            Hayden    Steam Production    Monthly            -           -
                Unidentified Capital Projects Unit 2            Hayden    Steam Production    Monthly            -           -
                Unified Lift Overhaul                           Colstrip  Steam Production    Monthly            -           -
                Unit 1 Controls Upgrade                       Jim Bridger Steam Production    FY07+              -           -
                Unit 4 Replace Logic Room HVAC                Jim Bridger Steam Production    Monthly            -           -
                Upgrade Burners                                 Wyodak    Steam Production    Monthly            -           -
                Upgrade Coal Yard Fire System                 Jim Bridger Steam Production    Monthly            -           -
                Upgrade U4 Main Gen Primary Protection        Jim Bridger Steam Production    Monthly            -           -
                Upgrade Vessel Outlet Zone Floors Unit #2     Jim Bridger Steam Production    Monthly            -           -
                Upgrade Vessel Outlet Zone Floors Unit #3     Jim Bridger Steam Production    Monthly            -           -
                                                                 Hydro
                Upper Beaver - Merchant Valley Flowline Replacement       Hydro Production    Monthly            -       342,692
                Used Roadgrader Purchase                         Hydro    Hydro Production    Monthly            -           -
                                                              Jim
                Variable Frequency Drives for Cooling Tower Fans Bridger Steam Production     Monthly            -           -
                Vehicle Purchase - New Position at HE, Mechanic Hydro     Hydro Production    Monthly            -        57,893
                Vehicle Purchase - New Position at NU, Hydro TechHydro    Hydro Production    Monthly            -        57,893
                                                                 Hydro
                Vehicle Purchase - New Position at NU, Plant Supervisor   Hydro Production    Monthly            -        27,244
                Vehicle Purchase - New Positions at PDX Staff Hydro       Hydro Production    Monthly            -        27,244
                VEHICLE REPLACEMENTS                             Craig    Steam Production    Monthly            -           -
                Vintage Valley Sub - Construct New 230-115 Substation       Transmission     Nov-2007            -           -
                Wall Blowers IR 25-76 Unit#2                  Jim Bridger Steam Production    Monthly            -           -
                Wamsutter - Construct New 230-34.5 kV Sub                    Distribution    Nov-2006            -           -
                Wapato Sub - Install New Feeder                              Distribution    Jun-2006            -           -
                Wasatch Front Operational Telecomm Infrastructure             General        Mar-2005            -     2,316,600
                WASTE WATER CONCENTRATOR MATERIAL UPGRADES       Craig    Steam Production    Monthly            -           -
                Water Booster Station                              MI          Mining        Mar-2006            -           -
                Water Management                                Colstrip  Steam Production    Monthly            -           -
                Water Tank Vessel Relining                      Colstrip  Steam Production    Monthly            -           -



                                                                                                                                                                                                                                        Page 6.13.62
                                                                            Utah GRC 04-035-42                                                                                                    Witness: Bruce Scott Moio
                                                             Comparison of Filed vs. Actual Major Plant Additions                                                                                 DPU Exhibit No. BSM 4.3
                                                                                                                                                   =Actual Project Spend through Aug 2004         Page 7 of 7
                                                                                                                                  Total            =5/12 of Total Placed in Service except where specific in-service date
                                                                                                In-Service     FY04 End        FY05 Placed                              5-Month
   SAP Project #    Name/Description of CAPEX Project/Item     Location       FERC Function                                                        5-month (Filed)                    Variance                                Explanation   Orig Sort
                                                                                                   Date         CWIP            In Service                              (Actual)
                   WATER TRUCK                                     Craig    Steam Production  Monthly                 -                  -
                   Waterproof 95 Crusher Bldg Walls             Jim Bridger Steam Production  Monthly                 -                  -
                   Waterwall Panel Replacement Unit 2           Jim Bridger Steam Production Jun-2005                 -                  -
                   Weber Leaf Rake                                 Hydro    Hydro Production  Monthly                 -              188,956
                   Weed Area - Construct New Substation                        Distribution  Nov-2006                 -                  -
                   Weed Area - Reinforce 115 kV System                        Transmission   Nov-2006                 -                  -
                   Well Field Line Upgrade, Com                    Cholla   Steam Production Dec-2005                 -                  -
                   West Lot Paving                                               General      Monthly                 -                  -
                   Winston Sub - Increase Capacity and Convert to 115 kV      Transmission   Nov-2006                 -                  -
                   Wiring and Field Devices                       Wyodak    Steam Production  Monthly                 -                  -
                   Work Management                                System        Intangible    FY07+                   -                  -
                   Wyoming East Reinforcement - Wyoming East - Distribution    Distribution   Monthly                 -                  -
                   Wyoming West Reinforcement - Wyoming West - Distribution    Distribution   Monthly                 -                  -
                   Yale Domestic Water Tank                        Hydro    Hydro Production  Monthly                 -               37,163
                                                                   use/ADA Hydro Production
                   Yale Interim Measures-Yale Park ramp, dock, day Hydro                      Monthly                 -               29,958
                   Yale Spare Breaker                              Hydro    Hydro Production  Monthly                 -                  -
                   Yale Spillway Gate Link Replacement             Hydro    Hydro Production  Monthly                 -                  -
                                                                   H
                   Yale U1 Generator/Stator Cooling System Upgrade ydro     Hydro Production  Monthly                 -                  -
                                                                   H
                   Yale U2 Generator/Stator Cooling System Upgrade ydro     Hydro Production  Monthly                 -                  -
                   Yale/Merwin Test Facility                       Hydro    Hydro Production  Monthly                 -                  -
                                                                   Hydro    Hydro Production
                   YaleInterim Measures-Beaver Bay Day Use and boat dock renovation/ADA       Monthly                 -               28,327
                   YaleInterim Measures-IPWetlands                 Hydro    Hydro Production  Monthly                 -               51,288
                                                                   Craig    Steam Production
                   YEP UNIT 1 ESP ASH HOPPER RADIOACTIVE SOURCE REMOVAL & DISPOSAL            Monthly                 -                  -
                                                                   Craig    Steam Production
                   YEP UNIT 2 ESP ASH HOPPER RADIOACTIVE SOURCE REMOVAL & DISPOSAL            Monthly                 -                  -
                   YLC Replace "A" Step Up Transformer             Hydro    Hydro Production  Monthly                 -               94,316
       End                             End                          End            End         End                  End      End     End     End                          End
                                                                                                                 265,890,506     525,530,624
                                                                                            Unlocated difference 265,554,706             -
                                                                                                                     335,800     525,530,624
TWYM/2006/C/009                                                    WY
                   Platte -Miners 230kV Ln: Replace Relays & Tone Equipment    Transmission      May-2005                -               -




                                                                                                                               (89,451,774)




                                                                                                                                                                                                                                                        Page 6.13.63
PACIFICORP                                                                          Docket No. 04-035-42
Utah Results of Operations March 2004                                               Witness: Bruce Scott Moio
                                                                                    DPU Exhibit No. BSM 4.4
                                                                                    Page 1 of 1
Adjustment to Fuel Inventory


                                               TOTAL                                    UTAH
Adjustment to Rate Base:             ACCT     COMPANY             FACTOR FACTOR %    ALLOCATED
Fuel Stocks                             151 $    7,688,595          SE    41.1668% $     3,165,149


TOTAL                                                                               $     3,165,149


Fuel stocks used in filing               151         58,416,157
Fuel stocks as of March 2004             151         50,727,562

   Difference                                        $7,688,595

Fuel Stocks by month:

                 March 31, 2003                      66,104,752
                  April 30, 2003                     65,816,988
                   May 31, 2003                      64,225,650
                  June 30, 2003                      59,398,861
                   July 31, 2003                     53,626,347
                August 31, 2003                      55,643,244
             September 30, 2003                      52,690,724
               October 31, 2003                      53,443,860
             November 30, 2003                       48,598,316
             December 31, 2003                       50,067,693
               January 31, 2004                      46,023,069
              February 28, 2004                      47,801,936
                 March 31, 2004                      50,727,562

Description:
This adjustment reduces fuel stock to reflect the decline observed in 2004
due to reductions at the Hunter plant.
Source: DPU data response 4.7
PACIFICORP                                                                                 Docket No. 04-035-42
Utah Results of Operations March 2004                                                      Witness: Bruce Scott Moio
                                                                                           DPU Exhibit No. BSM 4.5
                                                                                           Page 1 of 1
Remove Amortization expense error for Regulatory Assets


                                                                                                UTAH
Adjustment to Expenses:              ACCT                                                      AMOUNT
Amortization Expense                    930                                                $      805,361


TOTAL                                                                                      $         805,361




Description:
This adjustment removed the amortization expense for regulatory assets.
This error was made in the rate filing, refer to JTW-2 page 4.13, amount was not carried over to Utah allocated
column.
PACIFICORP                                                                         Docket No. 04-035-42
Utah Results of Operations March 2004                                              Witness: Bruce Scott Moio
                                                                                   DPU Exhibit No. BSM 4.6
                                                                                   Page 1 of 2

Remove Deferred GE royalty amount from Trapper Mine investment


                                              TOTAL                                   UTAH
Adjustment to Rate Base:            ACCT     COMPANY            FACTOR FACTOR %    ALLOCATED
Trapper Mine Investment                399 $    2,548,649         SE    41.1668% $     1,049,197



TOTAL                                                                              $     1,049,197




Description:
This adjustment removed the non-recurring deferral of the GE royalty amount from
the Trapper Coal Mine rate base.
                                                                       Docket No. 04-035-42
                                                                       Witness: Bruce Scott Moio
                                                                       DPU Exhibit No. BSM 4.6
                                                                       Page 2 of 2


                                                         Mar-04           Mar-05         Mar-06
ACCT                        DESCRIPTION                  Balance          Balance        Balance

  399 Trapper Mine Rate Base                             $34,128,293      $33,247,872    $29,390,154

       Less: Deferred GE Royalty Amount                  14,636,841       13,273,205      11,909,568

       Trapper Mine Adjusted Rate Base                   19,491,452       19,974,667     17,480,586
       PacifiCorp's share of Trapper Mine                    21.40%           21.40%         21.40%

       PacifiCorp's Share                                 $4,171,171       $4,274,579     $3,740,845

       Addition to Rate Base                              $4,171,171         $103,408     ($533,733)




       PacifiCorp Trapper Mine Rate Base Addition 2006                                    $6,289,494
       DPU Trapper Mine Rate Base Addition 2006                                            3,740,845

       Total Trapper Mine Rate Base Adjustment                                            $2,548,649
PACIFICORP                                                                          Docket No. 04-035-42
Utah Results of Operations March 2004                                               Witness: Bruce Scott Moio
                                                                                    DPU Exhibit No. BSM 4.7
                                                                                    Page 1 of 1

Remove black lung insurance premium expenses for Energy West Mining


                                            TOTAL                                         UTAH
Adjustment to Expenses:           ACCT     COMPANY             FACTOR FACTOR %           AMOUNT
Fuel Expense                         501 $     640,000           SE    41.1668% $           263,468


TOTAL                                                                                $        263,468


Annual Company Premium:
                           2005                      320,000
                           2006                      320,000

Total Company Premium for rate case:                 640,000

Description:
This adjustment removed the black lung insurance premium expense for Energy West Mining for 2005 and 2006.
It is shown that PacifiCorp has begun to self insure and no longer has the premium expense.
PACIFICORP                                                                            Docket No. 04-035-42
Utah Results of Operations March 2004                                                 Witness: Bruce Scott Moio
                                                                                      DPU Exhibit No. BSM 4.8
                                                                                      Page 1 of 1

Miscellaneous Rate Base Deductions
Pension adjustment

                                               TOTAL                                      UTAH
Adjustment to Rate Base:             ACCT     COMPANY               FACTOR FACTOR %    ALLOCATED
Provision for Pensions                228.3 $    7,542,694            SO    41.6087% $     3,138,417


TOTAL                                                                                 $     3,138,417



Detail:                                       Balance

March                                  2003          88,623,351
April                                  2003          87,576,496
May                                    2003          91,188,642
June                                   2003          77,303,372
July                                   2003          80,419,420
August                                 2003          85,906,888
September                              2003          55,912,110
October                                2003          58,552,193
November                               2003          61,103,116
December                               2003          66,305,564
January                                2004          69,164,576
February                               2004          69,650,851
March                                  2004          79,245,014

Average (13 month)                                   74,688,584

Amount used in filing                                67,145,890
13 Month Average                                     74,688,584

Difference                                              7,542,694




Description:
This adjustment replaces PacifiCorp's forecast of the accumulated provision for
pensions with the prior 13-month average. Referece DPU data request 4.7

								
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