(4) Jointly Owned Utility Facilities

Under joint facility ownership agreements with other utilities, PacifiCorp, as a tenant in common, has undivided interests in jointly owned generation, transmission and distribution facilities. PacifiCorp accounts for its proportionate share of each facility, and each joint owner has provided financing for its share of each facility. Operating costs of each facility are assigned to joint owners based on their percentage of ownership or energy production, depending on the nature of the cost. Operating costs and expenses on the Consolidated Statements of Operations include PacifiCorp's share of the expenses of these facilities.

The amounts shown in the table below represent PacifiCorp's share in each jointly owned facility as of December 31, 2013 (dollars in millions):



			Facility		Accumulated		Construction
	PacifiCorp		in		Depreciation and		Work-in-
	Share		Service		Amortization		Progress

Jim Bridger Nos. 1 - 4	67	%	$	1,121	$	511	$	19
Hunter No. 1	94		394		150		54
Hunter No. 2	60		293		84		—
Wyodak	80		450		166		1
Colstrip Nos. 3 and 4	10		227		122		4
Hermiston ⁽¹⁾	50		173		61		1
Craig Nos. 1 and 2 ⁽²⁾	19		323		195		2
Hayden No. 1	25		55		25		6
Hayden No. 2	13		32		17		2
Foote Creek	79		37		21		—
Transmission and distribution facilities	Various		341		61		3
Total			$	3,446	$	1,413	$	92


(1)	As discussed in Note 17, PacifiCorp has contracted to purchase the remaining 50% of the output of the Hermiston generating facility.


(2)	Includes unallocated acquisition adjustments of $141 million related to Facility in Service and $102 million related to Accumulated Depreciation and Amortization.