EXHIBIT (21) SUBSIDIARIES OF THE COMPANY PacifiCorp Holdings, Inc., a wholly-owned subsidiary of the Company and a Delaware corporation, has the following subsidiaries: APPROXIMATE PERCENTAGE OF STATE OR VOTING JURISDICTION OF SECURITIES INCORPORATION OR NAME OF SUBSIDIARY OWNED 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 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: APPROXIMATE PERCENTAGE OF STATE OR VOTING JURISDICTION OF SECURITIES INCORPORATION OR NAME OF SUBSIDIARY 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 Northland Telephone Company...................................................... 100% Minnesota North-West Telephone Company..................................................... 100% Wisconsin Northwestern Telephone Systems, Inc. ............................................ 99% Oregon Pacific Telecom Cable, Inc. ..................................................... 80% Delaware S-3 APPROXIMATE PERCENTAGE OF STATE OR VOTING JURISDICTION OF SECURITIES INCORPORATION OR NAME OF SUBSIDIARY OWNED ORGANIZATION --------------------------------------------------------------------------------- --------------- ---------------- 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 Service Company.................................................. 100% Washington Pacific Telecom Transmission Services, Inc. ..................................... 100% Oregon Postville Telephone Company...................................................... 100% Wisconsin Price County Telephone Cellular, Inc. ........................................... 100% Wisconsin PTI Broadcasting, Inc. .......................................................... 100% Oregon Rib Lake Cellular for Wisconsin RSA #2, Inc. .................................... 100% Wisconsin Telephone Utilities, Inc. ....................................................... 100% Washington 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 Wayside Cellular, Inc. .......................................................... 100% Wisconsin Wayside Telecom, Inc. ........................................................... 100% Wisconsin The Wayside Telephone Company.................................................... 100% Wisconsin The Company also has the following subsidiaries: APPROXIMATE PERCENTAGE OF STATE OR VOTING JURISDICTION OF SECURITIES INCORPORATION OR NAME OF SUBSIDIARY OWNED 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