Exhibit A

PACIFICORP

CONSOLIDATING BALANCE SHEETS

MARCH 31, 2004

(in thousands of dollars)

	PacifiCorp Consolidated			Reclasses & Eliminations			PacifiCorp (A)			Specialized Services (B)			PacifiCorp Environmental
CURRENT ASSETS
Cash and temporary cash investments	$	58,516		$	—		$	50,288		$	2,297		$	5,931
Accounts and notes receivable		258,293			(16,251	)		270,213			4,329			2
Unbilled revenue		128,331			(2,916	)		131,247			—			—
Allowance for doubtful accounts		(23,781	)		19,167			(42,948	)		—			—
ScottishPower accounts and interest receivable		163			—			163			—			—
ScottishPower notes receivable		—			—			—			—			—
Accounts receivable - intercompany		2,150			(9,720	)		3,159			8,780			(69	)
Notes receivable - intercompany		—			(13,904	)		—			13,904			—
Finance assets		—			—			—			—			—
Materials and supplies (at average cost)		100,979			—			94,908			6,071			—
Fuel inventory		56,046			—			53,529			2,517			—
Current taxes receivable		31,500			31,500			—			—			—
FAS 133 current asset		118,862			—			118,862			—			—
Other current assets		25,237			—			25,134			101			2
TOTAL CURRENT ASSETS		756,296			7,876			704,555			37,999			5,866
PROPERTY, PLANT AND EQUIPMENT
Plant in service		13,812,810			—			13,561,971			250,410			429
Provision for depreciation and amortization		(5,121,684	)		—			(4,984,818	)		(136,717	)		(149	)
Net plant in service		8,691,126			—			8,577,153			113,693			280
Construction work in process		345,418			—			334,829			10,589			—
NET PROPERTY, PLANT AND EQUIPMENT		9,036,544			—			8,911,982			124,282			280
OTHER ASSETS
Investment in subsidiaries		—			(59,052	)		59,052			—			—
Investments in and advances to affiliates		13,747			—			13,747			—			—
Regulatory assets		1,028,495			—			1,028,495			—			—
FAS 133 Regulatory asset		422,189			—			422,189			—			—
FAS 143 Regulatory asset		3,816			—			3,816			—			—
Intercompany long term notes receivable		—			—			—			—			—
Accumulated deferred income taxes		—			—			—			—			—
Finance assets		—			—			—			—			—
Finance note receivable		—			—			—			—			—
FAS 133 noncurrent asset		110,308			—			110,308			—			—
Deferred charges and other		305,691			—			192,558			87,409			25,724
TOTAL OTHER ASSETS		1,884,246			(59,052	)		1,830,165			87,409			25,724
TOTAL ASSETS	$	11,677,086		$	(51,176	)	$	11,446,702		$	249,690		$	31,870

^A PacifiCorp includes the combined amounts for PacifiCorp parent, Interwest Mining Company, Glenrock Coal Company, Centralia Mining Company and Energy West Mining Company, all intregal parts of the regulated electric utility.

^B Consolidating schedules for Specialized Services are attached.

PACIFICORP

CONSOLIDATING BALANCE SHEETS

MARCH 31, 2004

(in thousands of dollars)

	PacifiCorp Consolidated			Reclasses & Eliminations			PacifiCorp (A)			Specialized Services (B)		PacifiCorp Environmental
CURRENT LIABILITIES
Long-term debt currently maturing	$	239,760		$	—		$	235,951		$	3,809	$	—
Capital lease obligations currently maturing		168			—			168			—		—
Preferred stock currently maturing		3,750			—			3,750			—		—
Notes payable and commercial paper		124,933			—			124,933			—		—
Accounts payable		257,300			(1	)		248,697			8,243		361
Accounts payable - intercompany		(64	)		(9,719	)		11,458			939		(2,742	)
Notes payable - intercompany		13			(13,904	)		13,917			—		—
ScottishPower payable		2,580			—			2,580			—		—
Accrued employee expenses		140,271			36,492			99,553			4,005		221
Taxes accrued		50,193			—			43,097			7,096		—
Interest accrued		66,149			—			66,094			55		—
Dividends payable		521			—			521			—		—
FAS 133 current liability		76,936			—			76,936			—		—
Customer deposits and other		111,685			(36,492	)		148,133			—		44
TOTAL CURRENT LIABILITIES		1,074,195			(23,624	)		1,075,788			24,147		(2,116	)
LONG-TERM DEBT & OTHER LONG-TERM OBLIGATIONS
Long-term debt		3,492,793			—			3,492,793			—		—
Advances from affiliated companies		—			—			—			—		—
Capital lease obligations		27,418			—			27,418			—		—
Mandatorily redeemable preferred stock		56,250			—			56,250			—		—
TOTAL LONG TERM DEBT & CAPITAL LEASES		3,576,461			—			3,576,461			—		—
DEFERRED CREDITS
Income taxes		1,564,641			31,500			1,529,800			2,000		1,341
Investment tax credits		83,468			—			83,468			—		—
Regulatory liability		803,523			—			803,523			—		—
FAS 133 regulatory liability		—			—			—			—		—
FAS 143 regulatory liability		4,004			—			2,626			1,378		—
FAS 133 noncurrent liability		567,147			—			567,147			—		—
Mining accruals and other		660,312			—			492,846			141,309		26,157
Minority interest		23,403			—			—			22,755		648
TOTAL DEFERRED CREDITS		3,706,498			31,500			3,479,410			167,442		28,146
TOTAL LIABILITIES		8,357,154			7,876			8,131,659			191,589		26,030
COMPANY OBLIGATED MANDITORILY REDEEMABLE PREFERRED SECURITIES		—			—			—			—		—
STOCKHOLDERS’ EQUITY
Preferred stock		41,276			—			41,276			—		—
Common stock		2,892,130			(900	)		2,892,130			—		900
Premium on capital stock		—			—			—			—		—
Retained earnings		390,050			(58,152	)		390,050			53,029		5,123
Contra equity		—			—			—			—		—
Minimum Pension Liability adjustment		(7,998	)		—			(7,998	)		—		—
FAS 115 adjustment		4,474			—			(415	)		5,072		(183	)
FAS 133 adjustment		—			—			—			—		—
TOTAL STOCKHOLDERS’ EQUITY		3,319,932			(59,052	)		3,315,043			58,101		5,840
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY	$	11,677,086		$	(51,176	)	$	11,446,702		$	249,690	$	31,870

^A PacifiCorp includes the combined amounts for PacifiCorp parent, Interwest Mining Company, Glenrock Coal Company, Centralia Mining Company and Energy West Mining Company, all intregal parts of the regulated electric utility.

^B Consolidating schedules for Specialized Services are attached.

PacifiCorp

CONSOLIDATING STATEMENT OF INCOME AND RETAINED EARNINGS

FOR THE YEAR ENDED MARCH 31, 2004

(IN THOUSANDS OF DOLLARS)

	CONSOLIDATED			ELIMINATIONS			PACIFICORP (A)			SPECIALIZED SERVICES (B)			PACIFICORP ENVIRONMENTAL
Residential		994,489			—			994,489			—			—
Commercial		792,937			—			792,937			—			—
Industrial		725,558			—			725,558			—			—
Other retail		34,043			—			34,043			—			—
Total retail revenue		2,547,027			—			2,547,027			—			—
Wholesale		528,076			—			528,076			—			—
Other		119,388			—			119,388			—			—
TOTAL	$	3,194,491		$	—		$	3,194,491		$	—		$	—
EXPENSES
Purchased power and wheeling		672,792			—			672,792			—			—
Fuel		483,934			—			483,934			—			—
Operations and maintenance		881,567			—			881,567			—			—
Depreciation and amortization		428,763			—			428,790			—			(27	)
Administrative and general		242			—			—			—			242
Taxes other than income taxes		95,316			—			95,316			—			—
Derivative gain / loss		—			—			—			—			—
Subtotal - operating expenses		2,562,614			—			2,562,399			—			215
(Gain) loss on sale of operating assets		—			—			—			—			—
Other operating income		13,213			—			13,213			—			—
TOTAL		2,575,827			—			2,575,612			—			215
INCOME FROM OPERATIONS		618,664			—			618,879			—			(215	)
INTEREST EXPENSE AND OTHER
Interest expense		256,479			(12,299	)		268,420			358			—
Interest income		(13,825	)		12,299			(12,752	)		(12,299	)		(1,073	)
Interest capitalized - equity funds		(12,194	)		—			(12,194	)		—			—
Interest capitalized - borrowed funds		(7,672	)		—			(7,672	)		—			—
Losses from equity investments - net		—			—			—			—			—
Minority interest		11,761			—			—			11,712			49
Equity in subsidiary earnings		—			798			(798	)		—			—
Other - net		(9,364	)		24,091			(9,304	)		(24,225	)		74
TOTAL		225,185			24,889			225,700			(24,454	)		(950	)
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES		393,479			(24,889	)		393,179			24,454			735
Provision for income taxes		144,525			(7,324	)		144,225			7,324			300
INCOME FROM CONTINUING OPERATIONS		248,954			(17,565	)		248,954			17,130			435
DISCONTINUED OPERATIONS		—			—			—			—			—
CUMULATIVE EFFECT OF ACCOUNTING CHANGE		(913	)		—			(913	)		—			—
NET INCOME		248,041			(17,565	)		248,041			17,130			435
Equity earnings elimination and preferred dividend req.		(3,353	)		17,565			(3,788	)		(17,130	)		—
EARNINGS CONTRIBUTION	$	244,688		$	—		$	244,253		$	—		$	435

^A PacifiCorp includes the combined amounts for PacifiCorp parent, Interwest Mining Company, Glenrock Coal Company, Centralia Mining Company and Energy West Mining Company, all intregal parts of the regulated electric utility.

^B Consolidating schedules for Specialized Services are attached.

PacifiCorp

Consolidating Statement of Cash Flows

FOR THE YEAR ENDED MARCH 31, 2004

	PacifiCorp Consolidated			Eliminations			PacifiCorp (A)			Specialized Services (B)			PacifiCorp Environmental			PacifiCorp Group Holdings Consolidated
OPERATING ACTIVITIES
Net income	$	248,040		$	(17,566	)	$	248,041		$	17,130		$	435		$	—
Adjustments to reconcile net income to net cash provided by operating activities Cumulative effect of change in accounting change		913			—			913			—			—			—
Discontinued operations		—			—			—			—			—			—
FAS 133 adjustments		(6,078	)		—			(6,078	)		—			—			—
Loss (gain) on sale of available for sale securities		(3,198	)		—			—			(3,198	)		—			—
Undistributed net income of subs		—			(14,564	)		14,564			—			—			—
Depreciation and amortization		428,763			—			428,790			—			(27	)		—
Depreciation expense included in fuel		11,082			—			11,082			—			—			—
Deferred income tax & ITC		78,335			—			78,335			—			—			—
Interest cap - equity		(12,194	)		—			(12,194	)		—			—			—
Income - unconsolidated subs		—			—			—			—			—			—
Minority interest & other		45			—			—			—			45			—
Provision for pensions and benefits		(3,753	)		—			(3,753	)		—			—			—
Other		8,744			16,768			(13,292	)		8,855			(3,587	)		—
Regulatory asset establishment - net (2001 onward)		(12,976	)		—			(12,976	)		—			—			—
ScottishPower merger costs		—			—			—			—			—			—
Merger credits		—			—			—			—			—			—
Deferred power costs		(9,922	)		—			(9,922	)		—			—			—
Other changes in regulatory assets & liabilities		134,025			—			134,025			—			—			—
Loss (gain) on sale of assets or subsidiary		(2,163	)		—			(2,163	)		—			—			—
Accounts receivable & prepayments		(1,726	)		—			(1,484	)		(244	)		2			—
Accounts receivable - affiliates		206			495			(102	)		(464	)		287			(10	)
Materials, supplies, inventory		14,140			—			13,306			834			—			—
Accounts payable & accrued liabilities		(3,690	)		—			(11,656	)		7,718			247			1
Accounts payable - affiliates		(36,633	)		(495	)		(33,805	)		31			(2,372	)		8
Cash flows from continuing operations		831,960			(15,362	)		821,631			30,662			(4,970	)		(1	)
Cash flows from discontinued operations		—			—			—			—			—			—
Net cash provided by (used in) operating activities		831,960			(15,362	)		821,631			30,662			(4,970	)		(1	)
Investing Activities:
Construction		(690,410	)		—			(676,214	)		(14,196	)		—			—
Assets acquired		—			—			—			—			—			—
Financial services proceeds		—			—			—			—			—			—
Financial services payments		—			—			—			—			—			—
Changes in short-term investments		—			—			—			—			—			—
Proceeds from ScottishPower note receivable		—			—			—			—			—			—
Advances to ScottishPower		—			—			—			—			—			—
Changes in ScottishPower note receivable		—			—			—			—			—			—
Investments in and advances to affiliates		(113	)		(10,888	)		10,775			—			—			—
Proceeds from available for sale securities		95,792			5,600			—			90,192			—			—
Purchases of available for sale securities		(89,431	)		—			—			(89,431	)		—			—
Proceeds from asset sales		3,280			—			3,068			—			212			—
Investment finance note		—			—			—			—			—			—
Other investing source (use)		(16,039	)		(5,600	)		(14,576	)		(553	)		4,690			—
Interco. dividends & return of capital received		—			10,888			—			(10,888	)		—			—
Investment in parent company common stock		(6,614	)		—			(6,614	)		—			—			—
Net cash provided by (used in) investing activities		(703,535	)		—			(683,561	)		(24,876	)		4,902			—
Financing activities
Changes in short-term debt		99,955			—			99,955			—			—			—
Changes in debt due affiliates		14			—			(363,191	)		363,204			—			1
Proceeds of long-term debt		396,736			—			396,736			—			—			—
Capital contribution from parent		—			—			—			—			—			—
Common dividends paid		(388	)		—			(388	)		—			—			—
Preferred dividends paid		(4,530	)		—			(4,530	)		—			—			—
Repayments on LT debt and capital lease obligations		(546,144	)		—			(193,530	)		(352,614	)		—			—
Redemp. & repurchases of common & preferred stock		(7,500	)		—			(7,500	)		—			—			—
Return of capital - paid		—			—			—			—			—			—
Intercompany dividends paid		(160,559	)		15,362			(160,559	)		(15,362	)		—			—
Long-term debt issued		—			—			—			—			—			—
Long-term debt repaid		—			—			—			—			—			—
Leveraged lease non-recourse debt repaid		—			—			—			—			—			—
Unearned revenue recognized		—			—			—			—			—			—
Other financing activities		—			—			—			—			—			—
Net cash provided by (used in) financing activities		(222,416	)		15,362			(233,007	)		(4,772	)		—			1
Net change in cash		(93,991	)		—			(94,937	)		1,014			(68	)		—
Effect of exchange rate		—			—			—			—			—			—
Cash, beginning of period		152,507			—			145,225			1,283			5,999			—
Cash, end of period	$	58,516		$	—		$	50,288		$	2,297		$	5,931		$	—

^A PacifiCorp includes the combined amounts for PacifiCorp parent, Interwest Mining Company, Glenrock Coal Company, Centralia Mining Company and Energy West Mining Company, all intregal parts of the regulated electric utility.

^B Consolidating schedules for Specialized Services are attached.

SPECIALIZED SERVICES

COMBINED BALANCE SHEETS

MARCH 31, 2004

(in thousands of dollars)

	Total			Reclasses		Pacific Minerals Inc.			PacifiCorp Capital I		PacifiCorp Capital II
CURRENT ASSETS
Cash and temporary cash investments	$	2,297		$	—	$	2,297		$	—	$	—
Accounts and notes receivable		4,329			—		4,329			—		—
Allowance for doubtful accounts		—			—		—			—		—
Accounts receivable - intercompany		8,780			—		8,780			—		—
Notes receivable - intercompany		13,904			—		13,904			—		—
Materials and supplies (at average cost)		8,588			—		8,588			—		—
Other current assets		101			—		101			—		—
TOTAL CURRENT ASSETS		37,999			—		37,999			—		—
PROPERTY, PLANT AND EQUIPMENT
Plant in service		250,410			—		250,410			—		—
Provision for depreciation and amortization		(136,717	)		—		(136,717	)		—		—
Net plant in service		113,693			—		113,693			—		—
Construction work in process		10,589			—		10,589			—		—
NET PROPERTY, PLANT AND EQUIPMENT		124,282			—		124,282			—		—
OTHER ASSETS
Long term notes receivable		—			—		—			—		—
FAS 143 Regulatory asset		—			—		—			—		—
Accumulated deferred income taxes		—			—		—			—		—
Deferred charges and other		87,409			—		87,409			—		—
TOTAL OTHER ASSETS		87,409			—		87,409			—		—
TOTAL ASSETS	$	249,690		$	—	$	249,690		$	—	$	—

SPECIALIZED SERVICES

COMBINED BALANCE SHEETS

MARCH 31, 2004

(in thousands of dollars)

	Total		Reclasses		Pacific Minerals Inc.		PacifiCorp Capital I		PacifiCorp Capital II
CURRENT LIABILITIES
Long-term debt currently maturing	$	3,809	$	—	$	3,809	$	—	$	—
Accounts payable		8,243		—		8,243		—		—
AP Benefits		4,005		—		4,005		—		—
Accounts payable - intercompany		939		—		939		—		—
Notes payable - intercompany		—		—		—		—		—
Taxes accrued		7,096		—		7,096		—		—
Interest accrued		55		—		55		—		—
FAS 143 current liability		—		—		—		—		—
Other current liabilities		—		—		—		—		—
TOTAL CURRENT LIABILITIES		24,147		—		24,147		—		—
LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS
Long-term debt		—		—		—		—		—
TOTAL LONG-TERM DEBT & CAPITAL LEASES		—		—		—		—		—
COMPANY OBLIGATED MANDITORILY REDEEMABLE PREFERRED SECURITIES		—		—		—		—		—
DEFERRED CREDITS
Income taxes		2,000		—		2,000		—		—
FAS 143 regulatory liability		1,378		—		1,378		—		—
FAS 143 noncurrent liability		—		—		—		—		—
Mining accruals and other		141,309		—		141,309		—		—
Minority interest		22,755		—		22,755		—		—
TOTAL DEFERRED CREDITS		167,442		—		167,442		—		—
STOCKHOLDER’S EQUITY
Common stock		—		—		—		—		—
Retained earnings		53,029		—		53,029		—		—
FAS 115 adjustment		5,072		—		5,072		—		—
TOTAL STOCKHOLDERS’ EQUITY		58,101		—		58,101		—		—
TOTAL LIABILITIES & STOCKHOLDER’S EQUITY	$	249,690	$	—	$	249,690	$	—	$	—
		—		—		—		—		—

SPECIALIZED SERVICES

COMBINED INCOME STATEMENTS

FOR THE YEAR ENDED MARCH 31, 2004

(in thousands of dollars)

	Total			Adjustments & eliminations		Pacific Minerals Inc.			PacifiCorp Capital I			PacifiCorp Capital II
Other (income) expense
External interest expense		358			—		358			—			—
Intercompany interest expense		—			—		—			—			—
Minority interest		11,712			—		—			7,410			4,302
External interest income		—			—		—			—			—
Intercompany interest income		(12,299	)		—		(225	)		(7,639	)		(4,435	)
Net Bridger earnings		(24,225	)		—		(24,225	)		—			—
Other - net		—			—		—			—			—
Income (loss) before taxes		(24,454	)		—		(24,092	)		(229	)		(133	)
Provision for income taxes		7,324			—		7,324			—			—
Net income (loss)	$	17,130		$	—	$	16,768		$	229		$	133

SPECIALIZED SERVICES

COMBINED CASH FLOW STATEMENTS

FOR THE YEAR ENDED MARCH 31, 2004

(in thousands of dollars)

	Total			Pacific Minerals Inc.			PacifiCorp Capital I			PacifiCorp Capital II
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$	17,130		$	16,768		$	229		$	133
FAS 143 adjustments		—			—			—			—
Loss (gain) on sales of available for sale securities		(3,198	)		(3,198	)		—			—
Depreciation and amortization		—			—			—			—
Deferred income tax		—			—			—			—
Minority interest		—			—			—			—
Other		8,855			8,855			—			—
Accounts receivable and prepayments		(244	)		(244	)		—			—
Accounts receivable - affiliates		(464	)		(464	)		—			—
Materials, supp, inventory		834			834			—			—
Accounts payable and accrued liabilities		7,718			7,718			—			—
Accounts payable - affiliates		31			31			—			—
Net cash provided by (used in) operating activities		30,662			30,300			229			133
CASH FLOWS FROM INVESTING ACTIVITIES
Construction		(14,196	)		(14,196	)		—			—
Proceeds from security sales		90,192			90,192			—			—
Purchases of available for sale securities		(89,431	)		(89,431	)		—			—
Proceeds for sale of assets		—			—			—			—
Return of capital received		(10,888	)		—			(6,712	)		(4,176	)
Other source (use)		(553	)		(553	)		—			—
Net cash provided by (used in) investing activities		(24,876	)		(13,988	)		(6,712	)		(4,176	)
CASH FLOWS FROM FINANCING ACTIVITIES
Changes in debt due affiliates		363,204			316			223,712			139,176
Capital contribution from parent		—			—			—			—
Dividends paid to parent		—			—			—			—
Repayments of long-term debt		(352,614	)		(614	)		(217,000	)		(135,000	)
Intercompany dividends paid		(15,362	)		(15,000	)		(229	)		(133	)
Other financing activities		—			—			—			—
Net cash provided by (used in) financing activities		(4,772	)		(15,298	)		6,483			4,043
Net cash provided by (used in) operations		1,014			1,014			—			—
Cash - beginning of period		1,283			1,283			—			—
Cash - end of period	$	2,297		$	2,297		$	—		$	—
		—			—			—			—