INTRODUCTION

This report discusses and presents Energy Division's recommendations regarding the proposed PY 2005 CARE and LIEE Programs of Alpine Natural Gas Operating Company (Alpine) (Application (A.) 04-07-027), Avista Utilities (Avista) (A.04-07-015), PacifiCorp (PC) (A.04-06-038), Sierra Pacific Power Company (Sierra) (A.04-07-014), Bear Valley Electric Service (Bear Valley or BVES) (A.04-07-020), Southwest Gas Corporation (Southwest Gas or SWG) (A.04-07-002), and West Coast Natural Gas Company (West Coast Gas or WCG) (A.04-07-050), collectively known as the SMJU.1

Throughout this report, Energy Division presents information and data provided by the utilities. Energy Division relied on that information and data to evaluate the utilities' proposals and to make its recommendations for the PY 2005 CARE and LIEE programs for the utilities. However, Energy Division has not reviewed that information and data for accuracy and by its reliance on that data does not imply that the utility data is accurate or should not be subject to reasonableness review and audit

Energy Division reviewed filings submitted in R.4-01-001, utility data request responses, annual reports submitted by the utilities, recent Commission decisions, utility websites and previous Energy Division reports. Whenever possible, Energy Division uses the most recent data provided by the utilities.

The data used in this report for PY 2004 was estimated by the utilities. The utilities will be submitting reports on May 2, 2005 which will include the recorded actual expenditure data for their PY 2004 CARE and LIEE programs. Depending on the differences in the estimated and recorded data, updated information and recommendations may need to be developed.

1 Attachment A to this report is a list of all acronyms used in this report and their definitions.

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