Investor Presentaiton

PacifiCorp Utah Wyoming Idaho Oregon Washington California MidAmerican Energy Iowa Electric Illinois - Electric South Dakota - Electric Iowa Gas Illinois Gas South Dakota - Gas NV Energy Nevada Power U.S. Regulatory Overview Adjustment Mechanisms Fuel Recovery Mechanism Capital Recovery Mechanism Renewable Rider Transmission Rider Energy Efficiency Rider Forward Decoupling Test Year Sierra Pacific Power - Electric ✓ Sierra Pacific Power - Gas (1) PacifiCorp has relied on both historical test periods with known and measurable adjustments, as well as forecast test periods (1) (1) 10

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