EXHIBIT (21) SUBSIDIARIES OF THE COMPANY PacifiCorp Holdings, Inc., a wholly-owned subsidiary of the Company and a Delaware corporation, has the following subsidiaries: STATE OR JURISDICTION OF APPROXIMATE PERCENTAGE OF INCORPORATION NAME OF SUBSIDIARY VOTING SECURITIES OWNED OR ORGANIZATION - ------------------------------------------------------------------------- ------------------------- --------------- PACE Group, Inc.......................................................... 100% Oregon PacifiCorp Financial Services, Inc....................................... 100% Oregon Color Spot, Inc........................................................ 100% Oregon Pacific Development, Inc............................................... 100% Oregon Pacific Harbor Capital, Inc............................................ 100% Delaware Pacific Relocation Service Company..................................... 100% Oregon PacifiCorp Capital, Inc................................................ 100% Virginia PacifiCorp Credit, Inc................................................. 100% Oregon Vermont Castings, Inc.................................................. 100% Vermont Pacific Generation Company............................................... 100% Oregon Energy National, Inc................................................... 100% Utah ONSITE Energy, Inc..................................................... 100% Oregon Pacific Telecom, Inc..................................................... 87% Washington PacifiCorp Trans, Inc.................................................... 100% Oregon Pacific Telecom, Inc., an 87% owned subsidiary of PacifiCorp Holdings, Inc., and a Washington corporation, has the following subsidiaries: STATE OR JURISDICTION OF APPROXIMATE PERCENTAGE OF INCORPORATION OR NAME OF SUBSIDIARY VOTING SECURITIES OWNED ORGANIZATION - ----------------------------------------------------------------------- ------------------------- ---------------- Alascom, Inc........................................................... 100% Alaska Cascade Autovon Company................................................ 100% Washington Eagle Telecommunications, Inc./Colorado................................ 100% Colorado Eagle Valley Communications Corporation................................ 100% Colorado Gem State Utilities Corporation........................................ 92% Idaho Indianhead Communications Corporation.................................. 100% Wisconsin Inter Island Telephone Company, Inc.................................... 100% Washington International Communications Holdings, Inc............................. 85% Delaware North-West Cellular, Inc............................................... 100% Nevada North-West Telecommunications, Inc..................................... 100% Nevada Northland Telephone Company.......................................... 100% Minnesota North-West Telephone Company......................................... 100% Wisconsin Postville Telephone Company.......................................... 100% Wisconsin The Footville Telephone Company...................................... 100% Wisconsin Sullivan Telephone Company........................................... 100% Wisconsin Turtle Lake Telephone Company, Inc................................... 100% Wisconsin S-2 STATE OR JURISDICTION OF APPROXIMATE PERCENTAGE OF INCORPORATION OR NAME OF SUBSIDIARY VOTING SECURITIES OWNED ORGANIZATION - ----------------------------------------------------------------------- ------------------------- ---------------- Northwestern Telephone Systems, Inc.................................... 99% Oregon Pacific Telecom Cable, Inc............................................. 80% Delaware Pacific Telecom Cellular, Inc.......................................... 100% Delaware Pacific Telecom Cellular of Alaska, Inc.............................. 100% Alaska Pacific Telecom Cellular of I-5, Inc................................. 100% Washington Pacific Telecom Cellular of Michigan, Inc............................ 100% Michigan Pacific Telecom Cellular of Minnesota, Inc........................... 100% Minnesota Pacific Telecom Cellular of Oregon, Inc.............................. 100% Oregon Pacific Telecom Cellular of South Dakota, Inc........................ 100% South Dakota Pacific Telecom Cellular of Washington, Inc.......................... 100% Washington Pacific Telecom Cellular of Wisconsin, Inc........................... 100% Wisconsin Pacific Telecom Transmission Services, Inc............................. 100% Oregon Price County Telephone Cellular, Inc................................... 100% Wisconsin PTI Broadcasting, Inc.................................................. 100% Oregon PTI Harbor Bay, Inc.................................................... 100% Washington Bay Area Teleport, Inc............................................... 100% Delaware Rib Lake Cellular for Wisconsin RSA #2, Inc............................ 100% Wisconsin Shell Lake Telephone Company, Inc...................................... 100% Wisconsin Telephone Utilities of Alaska, Inc..................................... 100% Alaska Telephone Utilities of Eastern Oregon, Inc............................. 100% Oregon Telephone Utilities of Northland, Inc.................................. 100% Alaska Telephone Utilities of Oregon, Inc..................................... 100% Oregon Telephone Utilities of Washington, Inc................................. 100% Washington Telephone Utilities of Wyoming, Inc.................................... 100% Wyoming Thorp Telephone Company................................................ 100% Wisconsin UpSouth Corporation.................................................... 100% Georgia Wayside Telecom, Inc................................................... 100% Wisconsin The Wayside Telephone Company.......................................... 100% Wisconsin S-3 The Company also has the following subsidiaries: STATE OR APPROXIMATE PERCENTAGE JURISDICTION OF OF VOTING SECURITIES INCORPORATION NAME OF SUBSIDIARY OWNED OR ORGANIZATION - ------------------------------------------------------------------------- ----------------------- --------------- Centralia Mining Company................................................. 100% Washington Energy West Mining Company............................................... 100% Utah Glenrock Coal Company.................................................... 100% Wyoming Interwest Mining Company................................................. 100% Oregon Pacific Minerals, Inc.................................................... 100% Wyoming Bridger Coal Company, a joint venture.................................. 66.67% Wyoming S-4