TEL (503) FAX (503) Suite SW Taylor Portland, OR January 15, 2018

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Via Electronic Filing TEL (503 241-7242 FAX (503 241-8160 hmt@dvclaw.com Suite 400 333 SW Taylor Public Utility Commission of Oregon Attn: Filing Center 201 High St. SE, Suite 100 Salem, OR 97301 January 15, 2018 Re: In the Matter of PACIFICORP, dba PACIFIC POWER Application for Approval of Deferred Accounting Related to the Federal Tax Act Docket No. UM 1917 Dear Filing Center: Enclosed for filing in the above-referenced docket, please find the Petition to Intervene of the Industrial Customers of Northwest Utilities. to call. Thank you for your assistance. If you have any questions, please do not hesitate Sincerely, UU /s/ Haley M. Thomas Haley M. Thomas

In the Matter of PACIFICORP, dba PACIFIC POWER, BEFORE THE PUBLIC UTILITY COMMISSION Application for Approval of Deferred Accounting Related to the Federal Tax Act. OF OREGON UM 1917 PETITION TO INTERVENE OF THE INDUSTRIAL CUSTOMERS OF NORTHWEST UTILITIES Pursuant to ORS 756.525 and OAR 860-001-0300(2, the Industrial Customers of Northwest Utilities ( ICNU hereby petitions the Oregon Public Utility Commission ( Commission to intervene in this proceeding with full party status as described in OAR 860-001-0010(7. In support of this petition, ICNU represents as follows: 1. The business address of ICNU is: Industrial Customers of Northwest Utilities 818 SW 3rd Ave., #266 2. ICNU will be represented in this proceeding by Davison Van Cleve, P.C. All documents relating to this proceeding should be served on ICNU s attorneys and independent consultant at the following addresses: Tyler C. Pepple Riley G. Peck Davison Van Cleve, P.C. Davison Van Cleve, P.C. E-Mail: tcp@dvclaw.com E-Mail: rgp@dvclaw.com Telephone: (503 241-7242 Telephone: (503 241-7242 Facsimile: (503 241-8160 Facsimile: (503 241-8160 PAGE 1 PETITION TO INTERVENE OF ICNU Telephone: (503 241-7242

Bradley G. Mullins E-Mail: brmullins@mwanalytics.com Telephone: (503 954-2852 Facsimile: (503 241-8160 3. ICNU is an incorporated, non-profit association of large industrial electric customers in the Pacific Northwest, with offices in Portland, Oregon. A list of ICNU members is included as Attachment A. Many members of ICNU are customers of PacifiCorp, as indicated on Attachment A. 4. ICNU has a substantial interest in the outcome of PacifiCorp s application for deferred accounting related to the Federal Tax Act signed into law on December 22, 2017. Any deferral of such costs may impact the rates paid by those of ICNU s members who purchase power from PacifiCorp. ICNU therefore requests leave to intervene in this Docket to represent its members who are affected by any change to PacifiCorp s rates. 5. ICNU represents the interests of a number of large electric customers served by PacifiCorp in Oregon. ICNU s intervention in this proceeding will assist the Commission in resolving the issues in this proceeding and will not unreasonably broaden the issues, burden the record, or unreasonably delay this proceeding. 6. As described above, ICNU has a direct and substantial interest in this proceeding that will not be adequately represented by any other party, and may be affected by any Commission determination made in connection with this proceeding. It is in the public interest to allow ICNU to intervene in this proceeding. WHEREFORE, ICNU respectfully requests that the Commission grant its petition to intervene with full party status in this proceeding. PAGE 2 PETITION TO INTERVENE OF ICNU Telephone: (503 241-7242

Dated this 15th day of January, 2018. Respectfully submitted, /s/ Tyler C. Pepple Tyler C. Pepple Riley G. Peck Portland, Oregon 97204 (503 241-7242 (phone (503 241-8160 (facsimile tcp@dvclaw.com rgp@dvclaw.com Of Attorneys for the Industrial Customers of Northwest Utilities PAGE 3 PETITION TO INTERVENE OF ICNU Telephone: (503 241-7242

ATTACHMENT A MEMBERS OF INDUSTRIAL CUSTOMERS OF NORTHWEST UTILITIES Airgas USA, LLC Air Liquide Air Products AkzoNobel Alcoa Amcor Rigid Plastics Axiall, Inc. #Boeing #Boise Cascade, Inc. #Columbia Steel Darigold Dyno Nobel, Inc. Emerald Performance Materials Evraz, Inc. #Freres Lumber Co. #Georgia-Pacific Inland Empire Paper Co. Intel Corp International Paper JR Simplot Kapstone Kraft Paper Lamb Weston #Legacy Health Linde, Inc. Microsoft Corporation Nippon Dynawave Packaging Co. #Norpac Foods North Pacific Paper Co. #Northwest Hardwoods Packaging Corporation of America Ponderay Newsprint #Precision Castparts Co. REC Solar Grade Silicon LLC Schnitzer Steel Shell Oil Products US Solvay Chemicals Tesoro Refining and Marketing Co. #Timber Products #Wah Chang WestRock #Weyerhaeuser NR Co. #Denotes PacifiCorp Customers